SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS September 30, 2014
Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated
66
10. PERSEDIAAN lanjutan 10. INVENTORIES continued
Perubahan penyisihan penurunan nilai persediaan dan persediaan usang adalah sebagai berikut:
The changes in the allowance for decline in value of inventory and inventory obsolescence are as
follows:
30092014 31122013
Saldo awal 14.066
10.510 Beginning balance
Penambahan penyisihan 2.045
8.795 Additional provision
Pemulihan penyisihan 4.075
5.239 Recovery of allowances
Lain-lain -
- Others
Saldo akhir 12.036
14.066 Ending balance
Pada tanggal 30 September 2014 dan 31 Desember 2013, Perusahaan dan Entitas Anak
melakukan tambahan penyisihan penurunan nilai persediaan barang jadi masing-masing sebesar
US2.045 dan US8.692 karena nilai tercatat persediaan tersebut lebih tinggi dibandingkan nilai
realisasi neto. Pada tanggal-tanggal 30 September 2014 dan 31 Desember 2013, saldo penyisihan
penurunan
nilai persediaan
masing-masing sebesar US3.726 dan US9.598. Pemulihan nilai
persediaan merupakan realisasi atas penjualan dan atau pemakaian persediaan yang bersangkutan.
As of September 30, 2014 and December 31, 2013, the Company and Subsidiaries made
additional provision for decline in value of inventory for finished goods amounting to US2,045 and
US8,692, respectively, since the carrying value of such inventories were higher than the net
realizable value. As of September 30, 2014 and December 31, 2013, the balance of allowance for
decline in value of inventory amounted to US3,726 dan US9,598, respectively. The
recovery of the value of the inventories represents sale andor usage of such inventories.
Persediaan Perusahaan dan Entitas Anak tertentu digunakan sebagai jaminan atas fasilitas pinjaman
yang diperoleh dari kreditur Catatan 15 dan 21. The inventories of the Company and certain
Subsidiaries are pledged as collateral to the loan facilities obtained from creditors Notes 15 and 21.
Berdasarkan hasil penelaahan atas nilai realisasi neto persediaan dan keadaan fisik persediaan
pada 30 September 2014, manajemen Perusahaan dan Entitas Anak berpendapat bahwa penyisihan
atas penurunan nilai persediaan dan persediaan usang adalah cukup untuk menutupi kemungkinan
kerugian yang timbul dari kondisi-kondisi tersebut. Based on the review of the net realizable value of
inventories and physical condition of inventories as of September 30, 2014, the management of the
Company and Subsidiaries is of the opinion that the allowances for decline in value of inventory and
inventory obsolescence are adequate to cover possible losses arising from such conditions.
Pada tanggal 30 September 2014, persediaan Perusahaan dan Entitas Anak, kecuali steel scrap,
steel billets dan steel slabs, diasuransikan terhadap risiko kebakaran dan risiko lainnya berdasarkan
suatu paket polis tertentu bersama-sama dengan aset tetap Perusahaan dan Entitas Anak Catatan
13. Manajemen Perusahaan dan Entitas Anak berpendapat bahwa nilai pertanggungan cukup
untuk menutupi kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
As of September 30, 2014 , the Company‟s and
Subsidiaries‟ inventories, except for steel scrap, steel billets and steel slabs, are covered by
insurance against fire and other risks under certain blanket policies together with the Company‟s and
Subsidiaries‟ fixed assets Note 13. The management of the Company and Subsidiaries is
of the opinion that the sums insured are adequate to cover possible losses that may arise from such
risks.
PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS September 30, 2014
Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated
67
11. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 11. ADVANCES AND PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
30092014 31122013
Biaya dibayar dimuka - pekerjaan dalam penyelesaian
32.032 19.525
Prepaid expenses - Work in progress Uang muka
16.098 11.648
Advances to payments Asuransi
3.329 2.453
Insurance Lain-lain
12.827 1.889
Other Total
64.285 35.515
Total
Biaya dibayar di muka - pekerjaan dalam penyelesaian merupakan biaya yang dikeluarkan
oleh PT KE, Entitas Anak yang bergerak di bidang rekayasa dan konstruksi, yang akan dibebankan ke
beban
pokok pendapatan
sesuai dengan
persentase penyelesaian kontrak konstruksi. Prepaid expenses - work in progress represent
costs incurred by PT KE, a Subsidiary engaged in the construction and engineering, which will be
charged to cost of revenues based on percentage of completion of the construction contract.
Uang muka terutama terdiri dari uang muka proyek yang dibayar oleh PT KE kepada subkontraktor dan
pimpinan proyek sehubungan dengan pelaksanaan pekerjaan proyek.
Advance payments mainly represent project advances paid by PT KE to sub-contractors and
project leaders in relation to the performance of project work.
12. PENYERTAAN SAHAM 12. INVESTMENTS IN SHARES OF STOCK
Akun ini terdiri dari: This account consists of:
Metode ekuitas Equity method PT Krakatau Posco
30,00 276.500
19.800 48.718
- 247.582
EliminasiElimination 54.165
- -
54.165 222.335
19.800 48.718
- 193.417
PT Pelat Timah Nusantara Tbk 20,10
9.652 -
681 21
8.950 PT Kerismas Witikco Makmur
29,31 6.240
- 870
- 5.370
PT Krakatau Prima Dharma Sentana 25,00
12 -
2 -
10 PT Krakatau Posco Chemtech
- Calcination
20,00 2.911
- 255
- 3.166
PT Indo japan Steel Center 20,00
1.423 -
666 -
2.089 PT Krakatau Osaka Steel
20,00 3.675
- -
- 3.675
EliminasiElimination 3.675
- -
- 3.675
- -
- -
- PT Krakatau Nippon Steel Sumikin
20,00 3.528
3.912 -
- 7.440
EliminasiElimination 3.528
- -
- 3.528
- -
- -
3.912 PT Krakatau Posco Chemtech
Dongsuh Chemical 30,00
1.879 -
192 -
1.687 PT Krakatau Blue Water
33,00 79
- -
- 79
PT Krakatau Samator 24,00
234 167
3 -
398 PT Krakatau Daedong Machinery
30,00 826
- 111
- 937
PT Krakatau Agro Logistics 48,00
1.065 -
516 -
1.581 Joint Operation CWCAEC KHI-PCI
- 3.118
- -
3.118 PT Krakatau Semen Indonesia
50,00 1.531
1.519 -
- 3.050
EliminasiElimination 1.531
789 -
- 2.320
- 730
- -
730 PT Wijaya Karya Beton
30,00 332
915 -
- 1.247
EliminasiElimination -
- -
- -
332 915
- -
1.247
Total metode ekuitas 246.988
28.642 48.917
21 226.691
Total equity methode
Metode biaya perolehan Cost method PT Maleo Emtiga
51,64 5.211
- -
- 5.211
PT Seamless Pipe Indonesia Jaya 2,19
1.091 -
- -
1.091 South Australian Steel and Energy
6,67 610
- -
- 610
PT Marga Mandala Sakti 0,47
71 -
- -
71 PT Metbelosa
15,00 48
- -
- 48
PT Indonesia Asri Refractories 10,00
22 -
- -
22 PT Krakatau Posco Power
10,00 8.310
8.310
Total metode biaya perolehan 15.363
- -
- 15.363
Total cost methode Penyisihan penurunan nilai investasi
Allowances for decline in value of investment 6.934
6.934
Neto Net 255.417
28.642 48.917
21 235.120
30 September 2014 September 30, 2014 Persentase
kepemilikan Percentage of
ownership Nilai tercatat
1 Januari 2014 Carrying value
January 1, 2014 Penambahan
Additions Bagian laba rugi Share
in profit loss dan Penyesuaian translasi
Translation adjustment Dividen kas Cash
dividends Nilai tercatat 30
September 2014 Carrying value
September 30, 2014