Berdasarkan Pelanggan By Customers
PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and
31 Desember 2015 Diaudit dan December 31, 2015 Audited and
Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended
31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
d1April 29, 2016 41
signed:____
6. Piutang Lain-lain 6. Other Receivables
31 Mar. 2016 31 Des. 2015
Mar. 31, 2016 Dec. 31, 2015
USD USD
Pihak Berelasi Catatan 28 59,912
54,938 Related Parties Note 28
Pihak Ketiga Third Parties
Bea Masuk 818,403
899,515 Customs Duties
Lain-lain di bawah USD 100,000 978,569
751,651 Others below of USD 100,000
1,796,972 1,651,166
Total 1,856,884
1,706,104 Total
Piutang bea masuk merupakan pengembalian bea masuk Perusahaan atas pembelian bahan
baku impor sesuai dengan ketentuan peraturan pemerintah yang berlaku di Indonesia.
Customs duties
receivable represents
Company’s refund for duties on imported raw material purchases in accordance with the
Indonesia government regulations. Manajemen berkeyakinan bahwa tidak terdapat
indikasi penurunan
nilai piutang
dan berkeyakinan seluruh piutang dapat tertagih
sehingga tidak dibentuk penyisihan penurunan nilai piutang lain - lain.
Management did not provide allowance for impairment of receivables since management
believes that there are no other indication of impairment of other receivables and all other
receivables are assessed to be fully collectible.
7. Persediaan 7. Inventories
31 Mar. 2016 31 Des. 2015
Mar. 31, 2016 Dec. 31, 2015
USD USD
Barang Jadi 5,183,174
5,252,072 Finished Goods
Bahan Baku dan Pembungkus 7,123,476
7,564,687 Raw and Packaging Materials
Barang Dalam Proses 4,720,841
5,062,613 Work in Process
Bahan Pembantu dan Suku Cadang 3,525,107
2,341,741 Supplies and Spare Parts
Total 20,552,598
20,221,113 Total
Grup tidak membentuk penyisihan atas persediaan usang, karena berdasarkan penilaian
manajemen tidak terdapat indikasi penurunan nilai persediaan sampai dengan tanggal laporan.
The Group did not provide any allowance for inventories obsolescence as management
believes that there are no indications of decrease in value of inventories up to reporting
date. Seluruh persediaan, kecuali suku cadang, telah
diasuransikan terhadap risiko kebakaran, pencurian dan risiko lainnya dengan nilai
pertanggungan sebesar Rp 140.400.000.000 dan RMB 75,176,504 pada tanggal 31 Maret 2016.
Manajemen berpendapat bahwa jumlah pertanggungan asuransi tersebut cukup untuk
menutup kemungkinan kerugian atas risiko-risiko yang mungkin dialami Grup.
Inventories, except for spare parts, have been insured against risks of fire, theft and other
associated risks with a total sum insured of Rp 140,400,000,000 and RMB 75,176,504 as of
March 31, 2016. Management believes that insured amount is adequate to cover possible
losses arising from risks which may be suffered by the Group.
Persediaan digunakan sebagai jaminan atas utang bank Catatan 12 dan 16.
Inventories are pledged as collateral for bank loan facilities Notes 12 and 16.