PIUTANG LAIN-LAIN OTHER RECEIVABLES
Assuring the Move Into Next Level
474
Business Development Report Management Reports
Company Information Information For Investors
Operational Review
PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2014 DAN 2013
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 60 -
9. PERSEDIAAN 9. INVENTORIES
2014 2013
Suku cadang 1.163.503.845
1.046.703.655 Spare parts
Bahan baku dan penolong 831.518.754
969.886.176 Raw and indirect materials
Barang dalam proses 537.981.100
401.604.818 Work in process
Barang jadi 242.247.369
249.772.840 Finished goods
Barang dalam perjalanan 131.958.926
59.765.639 Goods in transit
Tanah -
1.893.338 Land
2.907.209.994 2.729.626.466
Dikurangi: Less:
Cadangan persediaan usang Allowance for obsolete
dan bergerak lambat 95.505.589
83.733.949 and slow moving inventories
Jumlah
2.811.704.405 2.645.892.517
Total
Manajemen Grup berkeyakinan bahwa cadangan persediaan usang dan bergerak lambat telah
mencukupi untuk menutup kemungkinan kerugian yang timbul dari persediaan usang dan bergerak
lambat. The management of the Group believes that the
allowance for obsolete and slow moving inventories is adequate to cover possible losses from obsolete
and slow moving inventories. Persediaan tanah merupakan tanah siap jual yang
dimiliki oleh entitas anak KIG. Land inventory represents a subsidiary’s KIG
available for sale land. Mutasi cadangan persediaan usang dan bergerak
lambat adalah sebagai berikut: The movement in the allowance for obsolete and
slow moving inventories is as follows:
2014 2013
Saldo awal 83.733.949
70.253.573 Beginning balance
Penambahan 11.771.640
13.480.376 Additions
Saldo akhir
95.505.589 83.733.949
Ending balance
Pada tanggal 31 Desember 2014 dan 2013, persediaan tertentu dijadikan jaminan atas pinjaman
tertentu. As at December 31, 2014 and 2013, certain
inventories are pledged as collateral for borrowings.
Pada tanggal 31 Desember 2014, persediaan Grup, kecuali persediaan tanah, telah diasuransikan
terhadap resiko kerugian yang disebabkan oleh bencana alam, kebakaran, dan risiko kerugian
lainnya dengan nilai pertanggungan sebesar Rp1.777.158.954.
As at December 31, 2014, inventories of the Group, except for land, are covered by insurance against
the risk of loss due to natural disaster, fire, and other risks with a total coverage of
Rp1,777,158,954. Pada tanggal 31 Desember 2013, persediaan Grup,
kecuali persediaan tanah, telah diasuransikan terhadap resiko kerugian yang disebabkan oleh
bencana alam, kebakaran, dan risiko kerugian lainnya dengan nilai pertanggungan masing-masing
sebesar Rp1.150.914.294 tidak termasuk ST yang mengasuransikan persediaan dan aset tetapnya,
kecuali tanah, dengan nilai pertanggungan sebesar Rp7.840.254.359.
As at December 31, 2013, inventories of the Group, except for land, are covered by insurance against
the risk of loss due to natural disaster, fire, and other risks with a total coverage of
Rp1,150,914,294 excluding ST which insured its inventories and fixed assets with a total coverage of
Rp7,840,254,359.
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Corporate Governance Implementation Report
Corporate Social Responsibility Report
Corporate Data Management Discussion
and Analysis Financial Statements
PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2014 DAN 2013
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 61 -
Menurut pendapat manajemen Grup, nilai pertanggungan asuransi tersebut telah memadai
untuk menutupi kerugian yang mungkin timbul dari risiko-risiko tersebut.
The management of the Group believes that the insurance coverage is adequate to cover possible
losses arising from such risks.
10. UANG MUKA 10. ADVANCES
2014 2013
Pembelian: Purchases:
Lokal 103.312.231
43.725.734 Domestic
Import 20.081.198
33.814.123 Imports
Lainnya 25.323.497
13.284.197 Others
Jumlah
148.716.926 90.824.054
Total
11. BEBAN DIBAYAR DI MUKA 11. PREPAID EXPENSES
2014 2013
Asuransi 25.827.604
15.141.412 Insurance
Sewa 10.631.666
14.230.804 Rent
Lainnya 16.327.698
19.250.244 Others
Jumlah
52.786.968 48.622.460
Total
12. PAJAK DIBAYAR DI MUKA 12. PREPAID TAXES
2014 2013
Entitas anak Subsidiaries
Pajak Penghasilan Badan 46.133.855
564.420 Corporate Income Tax
Pajak Pertambahan Nilai 125.123.050
57.217.765 Value Added Tax
Lainnya 4.132
- Others
Jumlah
171.261.037 57.782.185
Total
13. INVESTASI PADA ENTITAS ASOSIASI 13. INVESTMENTS IN ASSOCIATES
Saldo Saldo
1 Januari Bagian
31 Desember 2014
laba rugi 2014
Persentase Balance at
bersih Balance at
kepemilikan January 1,
Equity in net Dividen
December 31, Percentage of
Nama entitas asosiasi 2014
income loss Dividends
2014 ownership
Name of associates
Perseroan The Company
PT Swadaya Graha 22.676.260
6.235.703 1.365.379
27.546.584 25,00
PT Swadaya Graha PT Varia Usaha
104.085.101 25.944.348
11.110.825 118.918.624
24,95 PT Varia Usaha
Entitas anak SP Subsidiary SP
PT Igasar 748.139
233.139 -
515.000 12,00
PT Igasar
127.509.500 31.946.912
12.476.204 146.980.208
Assuring the Move Into Next Level
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Business Development Report Management Reports
Company Information Information For Investors
Operational Review
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 62 -
Saldo Saldo
1 Januari 31 Desember
2013 Bagian
2013 Persentase
Balance at laba bersih
Balance at kepemilikan
January 1, Equity in net
Dividen December 31,
Percentage of Nama entitas asosiasi
2013 income
Dividends 2013
ownership Name of associates
Perseroan The Company
PT Swadaya Graha 19.099.332
3.901.083 324.155
22.676.260 25,00
PT Swadaya Graha PT Varia Usaha
81.841.071 31.744.285
9.500.255 104.085.101
24,95 PT Varia Usaha
Entitas anak SP Subsidiary SP
PT Igasar 1.887.545
1.103.406 36.000
748.139 12,00
PT Igasar
102.827.948 34.541.962
9.860.410 127.509.500
Entitas asosiasiAssociates Jenis UsahaNature of business
⁻ PT Swadaya Graha
Kontraktor dan persewaan alat-alat berat Contractor and lessor of heavy equipment
⁻ PT Varia Usaha
Jasa distribusi dan pengangkutanDistribution and transportation services
⁻ PT Igasar
Distribusi semenCement distribution Rincian jumlah aset dan liabilitas pada tanggal
31 Desember 2014 dan 2013, serta jumlah
pendapatan dan laba tahun jalan untuk tahun yang berakhir pada tanggal-tanggal tersebut dari masing-
masing entitas asosiasi adalah sebagai berikut: Details of total assets and liabilities as of
December 31, 2014 and 2013, total revenues and income for the year then ended of respective
associates are as follows:
Laba rugi bersih tahun berjalan
Jumlah aset Jumlah liabilitas
Pendapatan Income for
Nama entitas asosiasi Total assets
Total liabilities Revenue
the year Name of associate
Perseroan The Company
PT Swadaya Graha 513.034.818
402.848.481 1.000.601.840
24.942.813 PT Swadaya Graha
PT Varia Usaha 1.554.774.156
1.051.445.966 5.246.152.426
103.985.363 PT Varia Usaha
Entitas anak SP Subsidiary SP
PT Igasar 116.264.147
115.604.823 381.382.531
1.942.827 PT Igasar
2.184.073.121 1.569.899.270
6.628.136.797 126.985.349
Laba rugi bersih tahun berjalan
Jumlah aset Jumlah liabilitas
Pendapatan Income for
Nama entitas asosiasi Total assets
Total liabilities Revenue
the year Name of associate
Perseroan The Company
PT Swadaya Graha 465.354.947
374.700.703 671.828.713
15.604.334 PT Swadaya Graha
PT Varia Usaha 1.327.817.578
886.458.417 4.122.690.875
127.235.330 PT Varia Usaha
Entitas anak SP Subsidiary SP
PT Igasar 110.049.026
107.291.780 336.325.754
2.356.398 PT Igasar
1.903.221.551 1.368.450.900
5.130.845.342 140.483.266
2014
2013
Persentase kepemilikan entitas anak SP pada PT Igasar kurang dari 20 namun kepemilikan
tersebut diklasifikasi sebagai investasi pada entitas asosiasi karena SP mempunyai pengaruh signifikan
pada PT Igasar melalui Koperasi Keluarga Besar Semen Padang.
The percentage ownership of the subsidiary SP in PT Igasar is less than 20, but such ownership is
classified as investments in associates as the SP has a significant influence on PT Igasar through
Koperasi Keluarga Besar Semen Padang.