Berdasarkan Mata Uang By Currencies
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.
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 42
signed:____
8. Aset Lancar Lainnya 8. Non Current Asset
31 Mar. 2016 31 Des. 2015
Mar. 31, 2016 Dec. 31, 2015
USD USD
Uang Muka Pembelian: Purchase Advances:
Suku Cadang 1,076,620
1,269,393 Sparepart
Bahan Baku 2,307,325
201,491 Raw Material
Lain-Lain 1,462,377
2,657,551 Others
Total 4,846,322
4,128,435 Total
9. Aset Tetap 9. Fixed Assets
Mar. 31, 2016 Saldo Awal
Selisih Kurs Penambahan Pengurangan
Reklasifikasi Saldo Akhir
Beginning Penjabaran
Addition Deduction
Reclassification Ending Balance
Balance Mata Uang Asing
Currency Translation
Adjustment USD
USD USD
USD USD
USD Harga Perolehan
Acquisition Cost
Perolehan Langsung: Direct Ownership:
Tanah 10,468,222
-- --
-- --
10,468,222 Land
Bangunan 38,861,936
99,217 17,178
-- --
38,978,331 Buildings
Mesin dan Peralatan 247,185,051
237,400 41,673
-- --
247,464,124 Machineries and Equipments
Kendaraan 3,127,821
6,235 17,837
110,547 --
3,041,346 Vehicles
Perabotan dan Peralatan 5,014,915
140,770 182,445
-- --
5,338,130 Office Equipments
Total 304,657,945
483,622 259,133
110,547 --
305,290,153 Total
Aset Dalam Penyelesaian 5,352,110
30 818,268
-- --
6,170,408 Construction in Progress
Total 310,010,055
483,652 1,077,401
110,547 --
311,460,561 Total
Akumulasi Penyusutan Accumulated Depreciation
Perolehan Langsung: Direct Ownership:
Bangunan 12,470,818
34,360 267,985
-- --
12,773,163 Buildings
Mesin dan Peralatan 96,361,122
217,746 2,421,746
-- --
99,000,614 Machineries and Equipments
Kendaraan 2,203,377
3,536 86,132
110,547 --
2,182,498 Vehicles
Perabotan dan Peralatan 3,548,965
3,226 150,038
-- --
3,702,229 Office Equipments
Total 114,584,282
258,868 2,925,901
110,547 --
117,658,504 Total
Nilai Buku 195,425,773
193,802,057 Net Book Value
31 Mar. 2016
Mar. 31, 2015 Saldo Awal
Selisih Kurs Penambahan Pengurangan
Reklasifikasi Saldo Akhir
Beginning Penjabaran
Addition Deduction
Reclassification Ending Balance
Balance Mata Uang Asing
Currency Translation
Adjustment USD
USD USD
USD USD
USD Harga Perolehan
Acquisition Cost
Perolehan Langsung: Direct Ownership:
Tanah 10,468,222
-- --
-- --
10,468,222 Land
Bangunan 35,021,552
72,479 19,910
2,724 3,509,699
38,475,958 Buildings
Mesin dan Peralatan 232,555,248
286,555 106,742
2,104 5,912,423
238,285,754 Machineries and Equipments
Kendaraan 3,224,353
4,706 --
-- --
3,219,647 Vehicles
Perabotan dan Peralatan 4,636,677
3,259 54,546
731 121,260
4,565,973 Office Equipments
Total 285,906,052
366,999 181,198
5,559 9,300,862
295,015,554 Total
Aset Dalam Penyelesaian 10,016,680
13,565 2,757,324
-- 9,300,862
3,459,577 Construction in Progress
Total 295,922,732
380,564 2,938,522
5,559 --
298,475,131 Total
Akumulasi Penyusutan Accumulated Depreciation
Perolehan Langsung: Direct Ownership:
Bangunan 11,840,789
25,642 239,788
891 --
12,054,044 Buildings
Mesin dan Peralatan 89,666,543
163,367 2,242,906
1,894 2,276
91,746,464 Machineries and Equipments
Kendaraan 1,975,278
2,395 89,289
-- --
2,062,172 Vehicles
Perabotan dan Peralatan 3,059,332
2,360 137,651
658 2,276
3,191,689 Office Equipments
Total 106,541,942
193,764 2,709,634
3,443 --
109,054,369 Total
Nilai Buku 189,380,790
189,420,762 Net Book Value
31 Mar. 2015