Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
48
5. INVESTASI JANGKA PENDEK
5. SHORT-TERM INVESTMENTS
Investasi jangka pendek merupakan unit penyertaan reksa dana Mega Dana Kas, Bahana Dana Likuid dan
Cipta Dana Cash yang dikelola oleh bank kustodian PT Bank CIMB Niaga Tbk, pihak ketiga masing-masing
sebesar Rp 119.405.115.096 dan Rp 117.502.807.126 pada tanggal 31 Maret 2017 dan 31 Desember 2016.
Short term Investment represent investments in Mega Dana Kas, Bahana Dana Likuid and Cipta Dana Cash
mutual funds which are managed by custodian bank of PT Bank CIMB Niaga Tbk, a third party, amounted to
Rp 119,405,115,096 and Rp 117,502,807,126 as of March 31, 2017 and December 31, 2016, respectively.
Laba yang belum terealisasi atas perubahan nilai wajar
periode berjalan
masing-masing sebesar
Rp 1.902.307.970 dan Rp 1.976.583.396 dicatat sebagai Laba investasi jangka pendek yang belum terealisasi”
dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode tiga bulan yang berakhir
pada tanggal 31 Maret 2017 dan 2016. Unrealized changes in fair value of mutual funds
amounting to Rp 1,902,307,970 and Rp 1,976,583,396 are recorded as part of Unrealized gain on short-term
investments in consolidated statement of profit or loss and other comprehensive income for the three months
period ended March 31, 2017 and 2016, respectively.
6. PIUTANG USAHA - NETO
6. TRADE RECEIVABLES - NET
Rincian piutang usaha berdasarkan nama pelanggan adalah sebagai berikut:
The details of trade receivables based on customers name are as follows:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Pihak ketiga Third parties
PT Sumber Alfaria Trijaya Tbk 44.864.836.073
31.376.017.076 PT Sumber Alfaria Trijaya Tbk
PT Trans Retail Indonesia 33.492.414.014
27.066.301.521 -PT Trans Retail Indonesia
PT Indomarco Prismatama 32.581.798.786
41.072.042.537 PT Indomarco Prismatama
PT Laut Timur Ardiprima 23.635.749.415
30.159.831.842 PT Laut Timur Ardiprima
PT Sinar Kencana Multi Lestari 18.882.259.513
36.480.153.110 PT Sinar Kencana Multi Lestari
PT Dutamasindo Labora Jaya 16.880.377.987 10.457.982.217 PT Dutamasindo Labora Jaya
PT Matahari Putra Prima Tbk 15.698.348.860
13.215.261.535 PT Matahari Putra Prima Tbk
PT Liefarel Multi Niaga 9.366.417.157
16.243.449.926 PT Liefarel Multi Niaga
Lain-lain masing-masing Others each below
di bawah Rp 15.000.000.000 680.202.418.006
660.179.321.705 Rp 15,000,000,000
Total pihak ketiga 875.604.619.811
866.250.361.469 Total third parties
Dikurangi penyisihan atas Less allowance for
kerugian penurunan impairment losses of
nilai piutang usaha 2.883.425.427
2.826.861.066 trade receivables
Neto 872.721.194.384
863.423.500.403 Net
Rincian umur piutang usaha dihitung berdasarkan tanggal faktur adalah sebagai berikut:
The details of trade receivables based on aging of trade receivables are as follows:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Pihak ketiga Third parties
Belum jatuh tempo 618.556.270.078
705.411.357.890 Not yet due
Sudah jatuh tempo: Past due:
1 - 30 hari 173.651.451.570
142.042.175.436 1 - 30 days
31 - 60 hari 29.642.104.432
4.979.218.970 31 - 60 days
61 - 90 hari 18.913.741.418
6.100.846.354 61 - 90 days
Lebih dari 90 hari 34.841.052.313
7.716.762.819 More than 90 days
Total pihak ketiga 875.604.619.811
866.250.361.469 Total third parties
Dikurangi penyisihan atas Less allowance for
kerugian penurunan impairment losses of
nilai piutang usaha 2.883.425.427
2.826.861.066 trade receivables
Neto 872.721.194.384
863.423.500.403 Net
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
49
6. PIUTANG USAHA - NETO lanjutan
6. TRADE RECEIVABLES - NET continued
Rincian piutang usaha berdasarkan mata uang adalah sebagai berikut:
The details of trade receivables based on their original currency are as follows:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Rupiah 834.740.486.994
824.653.078.786 Rupiah
Peso Filipina Philippine Peso
PHP 103.987.008 tanggal PHP 103,987,008 as of
31 Maret 2017 dan March 31, 2017 and
PHP 108.451.360 tanggal PHP 108,451,360 as of
31 Desember 2016 27.572.155.057
29.434.783.637 December 31, 2016
Dollar Amerika Serikat United States Dollar
USD 545.024 tanggal USD 545,024 as of
31 Maret 2017 dan March 31, 2017 and
USD 592.882 tanggal USD 592,882 as of
31 Desember 2016 7.260.267.901
7.965.963.766 December 31, 2016
Ringgit Malaysia Malaysian Ringgit
MYR 1.742.125 tanggal MYR 1,742,125 as of
31 Maret 2017 dan March 31, 2017and
MYR 1.104.894 tanggal MYR 1,104,894 as of
31 Desember 2016 5.242.725.716
3.310.378.438 December 31, 2016
Dong Vietnam Vietnam Dong
VND 1.348.690.843 tanggal VND 1,348,690,843 as of
31 Maret 2017 dan March 31, 2017and
VND 1.501.704.759 tanggal VND 1,501,704,759 as of
31 Desember 2016 788.984.143
886.156.842 December 31, 2016
Total 875.604.619.811
866.250.361.469 Total
Dikurangi penyisihan atas kerugian Less allowance for impairment losses
penurunan nilai piutang usaha 2.883.425.427
2.826.861.066 of trade receivables
Neto 872.721.194.384
863.423.500.403 Net
Mutasi penyisihan atas kerugian penurunan nilai atas piutang usaha adalah sebagai berikut:
Mutation of allowance for impairment losses of trade receivables are as follows:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Saldo awal 2.826.861.066
10.560.901.209 Beginning balance
Penyisihan atas kerugian Allowance for impairment losses
penurunan nilai piutang of trade receivables for
usaha tahun berjalan Catatan 29 94.377.415
409.578.314 current year Note 29
Efek neto penyesuaian selisih Net effect of difference adjustment in
kurs karena penjabaran foreign currency from translation of
laporan keuangan konsolidasian 37.813.054
652.365.983 consolidated financial statements
Penghapusan selama tahun berjalan -
7.491.252.474 Write-off during current year
Total penyisihan atas kerugian Total allowance for impairment
penurunan nilai piutang usaha 2.883.425.427
2.826.861.066 losses of trade receivables
Berdasarkan hasil penelaahan terhadap keadaan piutang masing-masing pelanggan pada akhir tahun, manajemen
Grup berkeyakinan bahwa penyisihan atas kerugian penurunan nilai cukup untuk menutup kemungkinan
kerugian atas tidak tertagihnya piutang usaha di kemudian hari.
Based on the review of the status of the individual receivable at the end of each year, the Group’s
management believes that the allowance for impairment losses is adequate to cover any possible losses on
uncollectible trade receivables in the future.
Piutang usaha dihapuskan pada saat piutang usaha telah jatuh tempo lebih dari 2 tahun.
Trade receivable is written-off when the trade receivables has been overdue for more than 2 years.