Newrevised accounting standards and interpretations
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2013YEAR ENDED 31 DECEMBER 2013
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
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4. PIUTANG USAHA PIHAK KETIGA 4. TRADE RECEIVABLES, THIRD PARTIES
Umur piutang usaha pihak ketiga adalah sebagai berikut: The aging of trade receivables, third parties is as follows:
2013 2012
Belum jatuh tempo 1,084,992
969,694 Not yet due
Jatuh tempo: Past due:
1 – 30 hari 771,252
282,726 1 – 30 days
31 – 60 hari 135,106
37,195 31 – 60 days
61 – 90 hari 27,151
15,149 61 – 90 days
Lebih dari 90 hari 177,585
77,775 Over 90 days
2,196,086 1,382,539
Per 31 Desember 2013, piutang usaha pihak ketiga sebesar Rp 1.111.094 juta 2012: Rp 412.845 juta telah jatuh tempo
namun tidak mengalami penurunan nilai. Hal ini terkait dengan sejumlah pelanggan yang tidak memiliki sejarah gagal bayar.
As of 31 December 2013, trade receivables, third parties amounted to Rp 1,111,094 million 2012: Rp 412,845 million were past due
but not impaired. These accounts relate to a number of independent customers with whom there was no recent history of default.
Manajemen berkeyakinan bahwa semua piutang dapat tertagih sehingga penyisihan penurunan nilai nihil.
Management believes that all receivables are collectible. Therefore, the provision for impairment is nil.
Lihat Catatan 28 untuk rincian saldo dalam valuta asing. See Note 28 for details of balances in foreign currencies.
5. PERSEDIAAN 5. INVENTORIES
2013 2012
Barang jadidagangan 3,778,575
3,656,062 Finished goodsmerchandise inventories
Barang dalam pengolahan 520,058
447,583 Goods in process
Bahan bakupembantu 21,980,890
19,598,815 Rawsupplementary materials
Pita cukai dan PPN rokok 2,224,483
1,842,023 Excise duty ribbons and VAT on cigarettes
Suku cadang dan keperluan pabrik 1,143,655
969,146 Spare parts and factory supplies
29,647,661 26,513,629
Persediaan dalam perjalanan 593,707
136,148 Inventories in transit
30,241,368 26,649,777
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2013YEAR ENDED 31 DECEMBER 2013
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
22
5. PERSEDIAAN Lanjutan 5. INVENTORIES Continued
Per 31 Desember 2013, seluruh persediaan diasuransikan terhadap risiko kebakaran, pencurian, huru hara, penjarahan dan bencana
alam dengan total pertanggungan sebesar Rp 24.619.365 juta 2012: Rp 23.495.184 juta. Manajemen berkeyakinan bahwa
total pertanggungan asuransi ini memadai. As of 31 December 2013, all inventories were insured against the
risk of fire, theft, riots, civil commotion damage and natural disaster for a total coverage of Rp 24,619,365 million 2012: Rp
23,495,184 million. Management believes that the total insurance coverage is adequate.
6. BEBAN DIBAYAR DIMUKA 6. PREPAID EXPENSES
2013 2012
Beban promosi Beban sewa
33,420 43,052
40,760 21,315
Promotion expenses Rent expenses
Lainnya 138,108
78,709 Others
214,580 140,784