Penyajian Kembali Laporan Keuangan Restatement of Consolidated

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 39 signed:____ 4. Kas dan Bank 4. Cash on Hand and in Banks 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Kas Cash on Hand Rupiah Rupiah 2016: Rp 200.374.668; 2015: Rp 202.965.835 15,093 14,713 2016: Rp 200,374,668; 2015: Rp 202,965,835 RMB RMB 2016: RMB 23,773; 2015: RMB 40,961 3,679 6,308 2016: RMB 23,773; 2015: RMB 40,961 Total Kas 18,772 21,021 Total Cash on Hand Bank - Pihak Ketiga Cash in Banks - Third Parties Rupiah Rupiah PT Bank Central Asia Tbk 2016: Rp 163.361.180; PT Bank Central Asia Tbk 2016: Rp 163,361,180; 2015: Rp 278.231.355 12,305 20,169 2015: Rp 278,231,355 PT Bank Victoria International Tbk PT Bank Victoria International Tbk 2016: Rp 141.475.683;2015: Rp 140.688.556 10,657 10,199 2016: Rp 141,475,683;2015: Rp 140,688,556 PT Bank Sumitomo Mitsui Indonesia PT Bank Sumitomo Mitsui Indonesia 2016: Rp 108.354.927; 2015: Rp 705.858.775 8,162 51,168 2016: Rp 108,354,927; 2015: Rp 705,858,775 PT Bank CIMB Niaga Tbk 2016: Rp 10.063.214; PT Bank CIMB Niaga Tbk 2016: Rp 10,063,214; 2015: Rp 85.170.336 758 6,174 2015: Rp 85,170,336 Bangkok Bank Public Company Limited Bangkok Bank Public Company Limited 2016: Rp 9.067.508; 2015: Rp 98.551.480 683 7,144 2016: Rp 9,067,508; 2015: Rp 98,551,480 32,565 94,854 SG Dolar SG Dollar United Overseas Bank Limited 2016: SGD 25,689; United Overseas Bank Limited 2016: SGD 25,689; United Overseas Bank Limited 2010: SGD 18,998.90; 2015: SGD 2,016,264 19,021 1,426,321 2015: SGD 2,016,264 19,021 1,426,321 Dolar Amerika Serikat United States Dollar PT Bank Sumitomo Mitsui Indonesia 1,104,629 2,145,710 PT Bank Sumitomo Mitsui Indonesia PT Bank Central Asia Tbk 1,076,258 1,410,414 PT Bank Central Asia Tbk Malayan Banking Berhad Shanghai Branch 510,709 912,995 Malayan Banking Berhad Shanghai Branch United Overseas Bank Limited 373,473 8,549 United Overseas Bank Limited Allied Commercial Bank 221,795 222,179 Allied Commercial Bank BMO Harris Bank N.A. 98,367 213,952 BMO Harris Bank N.A. Bank of China 76,762 370,877 Bank of China PT Bank Windu Kencana Tbk 60,844 106,474 PT Bank Windu Kencana Tbk PT Bank CIMB Niaga Tbk 6,870 6,465 PT Bank CIMB Niaga Tbk PT Bank Mandiri Persero Tbk 2,647 99,742 PT Bank Mandiri Persero Tbk 3,532,354 5,497,357 RMB RMB China Construction Bank 2016: RMB 14,531,523; China Construction Bank 2016: RMB 14,531,523; 2015: RMB 41,495,020 2,249,046 6,390,142 2015: RMB 41,495,020 Bank of China 2016: RMB 4,178,902; Bank of China 2016: RMB 4,178,902; 2015: RMB 5,569,574 646,770 857,702 2015: RMB 5,569,574 Malayan Banking Berhad Shanghai Branch Malayan Banking Berhad Shanghai Branch 2016: RMB 2,447,909; 2015: RMB 3,400,908 378,863 523,733 2016: RMB 2,447,909; 2015: RMB 3,400,908 United Overseas Bank Limited 2016: RMB 158,590; United Overseas Bank Limited 2016: RMB 158,590; 2015: RMB 769,622 24,545 118,520 2015: RMB 769,622 Agricultural Bank of China 2016: RMB 76,288; Agricultural Bank of China 2016: RMB 76,288; 2015: RMB 29,610 11,807 4,560 2015: RMB 29,610 3,311,031 7,894,657 EURO EURO Bank of China 2016: EUR 69; Bank of China 2016: EUR 69; 2015: EUR 531 78 580 2015: EUR 531 Malayan Banking Berhad Shanghai Branch Malayan Banking Berhad Shanghai Branch 2016: EUR 6; 2015: Nihil 7 -- 2016: EUR 6; 2015: Nil 85 580 Total Bank 6,895,056 14,913,769 Total Cash in Banks Total 6,913,828 14,934,790 Total Tidak ada saldo Kas dan Bank yang digunakan sebagai jaminan. There is no Cash on Hand and in Banks balance were used as collateral. 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 40 signed:____ 5. Piutang Usaha 5. Trade Receivables a. Berdasarkan Pelanggan a. By Customers 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Pihak Berelasi Catatan 28 995,519 1,017,638 Related Parties Note 28 Pihak Ketiga 40,690,183 35,812,161 Third Parties Total 41,685,702 36,829,799 Total b. Berdasarkan Umur b. By Aging Categories 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Pihak Berelasi Catatan 28: Related Parties Note 28: Belum Jatuh Tempo 450,186 66,862 Not Yet Due Sampai dengan 1 bulan 545,333 807,338 Up to 1 month 1 bulan - 3 bulan -- 143,438 1 month - 3 months 995,519 1,017,638 Pihak Ketiga: Third Parties: Belum Jatuh Tempo 28,039,540 27,002,089 Not Yet Due Sampai dengan 1 bulan 8,508,968 5,220,646 Up to 1 month 1 bulan - 3 bulan 2,660,786 2,329,321 1 month - 3 months 3 bulan 1,480,889 1,260,105 3 months 40,690,183 35,812,161 Total 41,685,702 36,829,799 Total Manajemen berkeyakinan bahwa tidak terdapat indikasi penurunan nilai piutang dan berkeyakinan seluruh piutang dapat tertagih sehingga tidak dibentuk penyisihan penurunan nilai piutang Management did not provide allowance for impairment of receivables since Management believes that there are no indication of impairment of receivable and all trade receivables are assessed to be fully collectible. Piutang usaha dijadikan jaminan atas utang bank Catatan 12 dan 16. Trade receivables are pledged as collateral for bank loans facilities Notes 12 and 16. c. Berdasarkan Mata Uang c. By Currencies 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Dolar Amerika Serikat 9,700,173 9,825,011 United States Dollar Renminbi 2016: RMB 100,040,930; Renminbi 2016: RMB 100,040,930; 2015: RMB 80,057,929 15,483,361 12,328,747 2015: RMB 80,057,929 Rupiah 2016: Rp 218.350.093.204; Rupiah 2016: Rp 218,350,093,204; 2015: Rp 201.689.245.700 16,446,979 14,620,460 2015: Rp 201,689,245,700 Euro 2016: EUR 48,749; Euro 2016: EUR 48,749; 2015: EUR 50,880 55,189 55,581 2015: EUR 50,880 Total 41,685,702 36,829,799 Total