Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING
PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2017 DAN 2016 2016 - TIDAK DIAUDIT DAN TAHUN-
TAHUN YANG BERAKHIR 31 DESEMBER 2016, 2015 DAN 2014 Lanjutan
PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2017 AND 2016 2016 - UNAUDITED AND THE YEARS
ENDED DECEMBER 31, 2016, 2015 AND 2014 Continued
- 35 - Dalam menentukan pemulihan dari piutang
usaha, Grup
mempertimbangkan setiap
perubahan dalam kualitas kredit piutang usaha dari
tanggal awal kredit
diberikan sampai
dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan
yang besar dan tidak saling berhubungan. In determining the recoverability of a trade
receivable, the Group considers any change in the credit quality of the trade receivable from
the date credit was initially granted up to the end of the reporting period. The concentration of
credit risk is limited as the customer base is large and unrelated.
Selama periode berjalan, tidak terdapat mutasi cadangan
penurunan nilai.
Manajemen berpendapat
bahwa cadangan
kerugian penurunan nilai adalah cukup.
During the period, there was no movement in the
allowance for
impairment losses.
Management believes that the allowance for impairment losses is adequate.
Piutang usaha digunakan sebagai jaminan secara pari passu atas fasilitas perbankan
Catatan 33. Trade receivables are pledged as pari passu
collateral for banking facilities Note 33.
7.
PERSEDIAAN 7.
INVENTORIES
31 Maret March 31, 2017
2016 2015
2014 US 000
US 000 US 000
US 000 Barang jadi
70.839 70.234
57.959 66.655
Finished goods Barang dalam proses
10.219 12.566
10.854 15.312
Work in process Bahan baku
81.164 72.900
69.408 97.322
Raw materials Suku cadang dan perlengkapan
47.381 49.006
45.377 44.296
Spareparts and supplies Jumlah
209.603 204.706
183.598 223.585
Total Cadangan penurunan nilai
Allowance for decline in value in persediaan
5.198 5.198
5.198 5.198
inventories Jumlah Persediaan - Bersih
204.405 199.508
178.400 218.387
Total Inventories - Net 31 DesemberDecember 31,
Manajemen berkeyakinan bahwa cadangan penurunan nilai persediaan tersebut cukup.
Management believes that the allowance for decline in value in inventories is adequate.
Pada tanggal 31 Maret 2017, 31 Desember 2016, 2015 dan 2014, seluruh persediaan
diasuransikan kepada pihak ketiga terhadap risiko kerugian atas risiko kebakaran, bencana
alam dan risiko lainnya dengan
jumlah pertanggungan
masing-masing sebesar
US 327.200
ribu, US
327.200 ribu,
US 375.600 ribu
dan US 410.000 ribu. Manajemen
berpendapat bahwa
nilai pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian yang timbul pada Grup. As of March 31, 2017, December 31, 2016,
2015 and 2014, all inventories were insured with third parties to cover possible risks against fire,
disasters and other risks for US
327,200 thousand,
US 327,200
thousand, US
375,600 thousand
and US 410,000
thousand, respectively. Management believes that the insurance coverage is adequate to cover
possible losses to the Group.
Persediaan digunakan sebagai jaminan secara pari
passu atas
fasilitas perbankan
Catatan 33. Inventories are pledged as pari passu collateral
for banking facilities Note 33.
8.
PAJAK DIBAYAR DIMUKA 8.
PREPAID TAXES
31 Maret March 31, 2017
2016 2015
2014 US 000
US 000 US 000
US 000 Pajak penghasilan - pasal 28A
Income tax - article 28A Tahun 2017 Catatan 28
6 -
- -
Year 2017 Note 28 Tahun 2016 Catatan 28
72 72
- -
Year 2016 Note 28 Tahun 2015 Catatan 28
4.138 5.914
5.914 -
Year 2015 Note 28 Tahun 2014 Catatan 28
- -
34.882 34.882
Year 2014 Note 28 Tahun 2013
- -
- 20.725
Year 2013 Pajak pertambahan nilai - bersih
21.059 17.690
25.506 42.395
Value added tax - net Jumlah
25.275 23.676
66.302 98.002
Total 31 DesemberDecember 31,