BEBAN POKOK PENJUALAN COST OF GOODS SOLD
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
86
28. BEBAN PENJUALAN 28. SELLING EXPENSE
Beban penjualan terdiri atas: Selling expenses consist of:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Iklan dan promosi 126.844.520.364
121.318.885.431 Advertising and promotion
Gaji, upah dan tunjangan 35.012.712.728
35.720.614.417 Salaries, wages and allowances
Pengiriman 22.575.985.965
28.106.559.598 Delivery
Sewa 4.287.724.745
3.634.738.683 Rent
Transportasi 1.821.193.885
1.727.341.841 Transportation
Penyusutan Catatan 13 1.698.794.000
1.579.101.380 Depreciation Note 13
Lainnya di bawah Rp 1.000.000.000 3.401.005.302
3.223.677.094 Others under Rp 1,000,000,000
Total 195.641.936.989
195.310.918.444 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSE
Beban umum dan administrasi terdiri dari: General and administrative expenses consists of:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Gaji, upah dan tunjangan 39.209.309.640
36.131.032.888 Salaries, wages and allowances
Penyisihan penurunan nilai dan Allowance for impairment and
persediaan usang Catatan 8 4.622.815.573
2.973.634.185 obsolescence of inventories Note 8 Sewa
4.417.448.048 3.850.302.005
Rent Imbalan kerja karyawan Catatan 21
4.211.980.474 3.051.008.916
Employee benefits Note 21 Penyusutan Catatan 13
2.728.909.299 2.379.226.703
Depreciation Note 13 Jasa profesional
2.466.002.201 1.524.710.669
Professional fees Pajak
2.055.028.706 1.751.696.149
Taxes Utilitas
1.576.925.426 1.555.635.619
Utilities Peralatan dan perlengkapan
1.132.383.162 1.438.331.823
Equipment and supplies Pemeliharaan dan perawatan
890.831.176 1.349.571.055
Repair and maintenance Lainnya di bawah Rp 1.000.000.000
5.227.577.683 4.258.558.169
Others under Rp 1,000,000,000
Total 68.539.211.388
60.263.708.181 Total
30. BEBAN BUNGA 30. INTEREST EXPENSE
Perincian beban bunga berdasarkan sumber pendanaan terdiri dari:
The details of interest expenses based on funding sources are as follows:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Utang bank jangka pendek Short-term bank loans
Catatan 14 Note 14
PT Bank Sumitomo Mitsui Indonesia 4.623.749.997
2.538.566.666 PT Bank Sumitomo Mitsui Indonesia The Bank of Tokyo-
The Bank of Tokyo- Mitsubishi UFJ, Ltd.
3.431.180.555 -
Mitsubishi UFJ, Ltd. PT Bank Central Asia Tbk
3.377.268.172 3.422.031.715
PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk
2.974.545.912 4.275.566.363
PT Bank CIMB Niaga Tbk PT Bank DBS Indonesia
2.146.628.472 6.321.174.578
PT Bank DBS Indonesia PT Bank Danamon Indonesia Tbk
- 2.732.239.695
PT Bank Danamon Indonesia Tbk PT Bank Index Selindo
- 15.055.028
PT Bank Index Selindo Utang bank jangka panjang
Long-term bank loans Catatan 18
Note 18 PT Bank CIMB Niaga Tbk
880.155.346 2.154.261.910
PT Bank CIMB Niaga Tbk PT Bank Central Asia Tbk
640.467.955 1.171.097.548
PT Bank Central Asia Tbk PT Bank Index Selindo
- 40.544.073
PT Bank Index Selindo Utang pembiayaan konsumen
Consumer financing payables Catatan 19
Note 19 PT BCA Finance
7.432.734 21.256.282
PT BCA Finance Lain-lain
9.768.437 10.391.425
Others
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
87
30. BEBAN BUNGA lanjutan 30. INTEREST EXPENSE continued
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Utang sewa pembiayaan Catatan 20 Finance lease payables Note 20
PT Orix Indonesia Finance 105.753.926
60.978.522 PT Orix Indonesia Finance
PT BCA Finance 5.329.354
11.045.035 PT BCA Finance
PT Dipo Star Finance 259.117
68.570.984 PT Dipo Star Finance
Lain-lain 20.411.350
18.793.988 Others
Total 18.222.951.327
22.861.573.812 Total
31. MANAJEMEN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT
Tingkat probabilitas risiko yang sangat potensial terjadi dari instrumen keuangan Grup adalah risiko pasar yaitu
risiko mata uang asing dan tingkat suku bunga, risiko kredit, dan risiko likuiditas. Kebijakan akan pentingnya
mengelola tingkat risiko ini telah meningkat secara signifikan
dengan mempertimbangkan
beberapa parameter perubahan dan volatilitas pasar keuangan baik
di Indonesia maupun internasional. Direksi Grup menelaah
dan menyetujui
kebijakan risiko
yang mencakup toleransi risiko dalam strategi mengelola risiko-
risiko yang dirangkum di bawah ini. Potential risks arising from the Group’s financial
instruments relates to market risk foreign currency exchange and interest rate risk, credit risk and liquidity
risk. Policies of the importance of managing the risk level has increased significantly considering changes of
several parameters and volatility of financial markets both
in Indonesia and international. The Group’s Director reviews and approves risk policies covering the risk
tolerance in the strategy to manage the risks which are summarized below.
RISIKO PASAR MARKET RISK
Risiko pasar adalah risiko dimana nilai wajar dari arus kas masa depan dari suatu instrumen keuangan akan
berfluktuasi karena perubahan harga pasar. Grup dipengaruhi oleh risiko pasar, terutama risiko mata uang
asing dan tingkat suku bunga. Market risk is the risk that the fair value of future cash
flows of a financial instrument will fluctuate because of changes in market prices. The Group is affected by
market risks, especially foreign currency exchange and interest rate risk.
Risiko Mata Uang Asing Foreign Currency Exchange Risk
Risiko mata uang adalah risiko dalam hal nilai wajar atau arus kas masa datang dari suatu instrumen keuangan
akan berfluktuasi akibat perubahan nilai tukar mata uang asing. Eksposur Grup terhadap fluktuasi nilai tukar
berasal dari kas dan setara kas, piutang usaha - neto, piutang lain-lain, deposito yang dibatasi penggunaannya,
aset tidak lancar lainnya - uang jaminan, utang usaha, utang lain-lain, beban masih harus dibayar, utang
pembiayaan konsumen dan utang sewa pembiayaan dalam mata uang asing.
Currency risk is the risk in terms of fair value or future cash flows of a financial instrument will fluctuate because
of changes in foreign currency exchange rates. Our exposure to exchange rate fluctuations from cash and
cash equivalents, trade receivables - net, other receivables, restricted deposits, other non-current assets
- refundable deposits, trade payables, other payables, accrued expenses, consumer financing payables and
finance lease payables in foreign currency.