SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Pada Tanggal 30 September 2013 dan 31 Desember 2012
Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in
million 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:
30092013 31122012
Saldo awal 10.510
9.700 Beginning balance
Penambahan penyisihan 1.722
5.415 Additional provision
Pemulihan penyisihan 3.668
4.593 Recovery of allowances
Lain-lain -
12 Others
Saldo akhir 8.564
10.510 Ending balance
Pada tanggal 30 September 2013 dan 31 Desember 2012, Perusahaan dan Entitas Anak
melakukan tambahan penyisihan penurunan nilai persediaan barang jadi masing-masing sebesar
US1.722 dan US5.415 karena nilai tercatat persediaan tersebut lebih tinggi dibandingkan nilai
realisasi neto. Pada tanggal-tanggal 30 September 2013 dan 31 Desember 2012, saldo penyisihan
penurunan
nilai persediaan
masing-masing sebesar US3.668 dan US4.593. Pemulihan nilai
persediaan merupakan realisasi atas penjualan dan atau pemakaian persediaan yang bersangkutan.
As of September 30, 2013 and December 31, 2012, the Company and Subsidiaries made
additional provision for decline in value of inventory for finished goods amounting to US1,722 and
US5,415, respectively, since the carrying value of such inventories were higher than the net
realizable value. As of September 30, 2013 and December 31, 2012, the balance of allowance for
decline in value of inventory amounted to US3,668 dan US4,593, 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 2013, 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, 2013, 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 2013, 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, 2013
, 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 ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Pada Tanggal 30 September 2013 dan 31 Desember 2012
Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in
million 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:
30092013 31122012
Biaya dibayar dimuka - pekerjaan dalam penyelesaian
2.359 20.235
Prepaid expenses - Work in progress Uang muka
21.175 17.040
Advances to payments Asuransi
3.779 2.400
Insurance Lain-lain
9.215 1.257
Other Total
36.528 40.932
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
30,00 264.042
6.260 7.971
- 210.255
EliminasiElimination 52.075
- -
- -
211.967 6.260
7.971 -
210.255 PT Pelat Timah Nusantara Tbk
20,10 9.549
- 327
- 9.222
PT Kerismas Witikco Makmur 29,31
8.177 -
1.668 -
6.509 PT Krakatau Prima Dharma Sentana
25,00 46
- 32
- 14
PT Krakatau Posco Chemtech Calcination
20,00 4.100
- 789
- 3.311
PT Indo japan Steel Center 20,00
2.131 -
1 -
2.130 PT Krakatau Osaka Steel
49,00 3.675
- -
- 3.675
EliminasiElimination 3.675
- -
- 3.675
- -
- -
- PT Krakatau Nippon Steel Sumikin
49,00 3.528
- -
- 3.528
EliminasiElimination 3.528
- -
- 3.528
- -
- -
- PT Krakatau Posco Chemtech
Dongsuh Chemical 30,00
- 2.601
408 -
2.193 PT Krakatau Blue Water
33,00 -
112 17
- 95
PT Krakatau Samator -
287 41
- 246
PT Krakatau Daedong Machinery -
754 -
- 754
Total metode ekuitas Total equity method
235.970 10.014
11.255 -
234.729
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 Total 15.363
- -
- 15.363
Penyisihan penurunan nilai investasi Allowances for decline in value of investment
6.934 6.934
Neto Net 244.399
10.014 11.255
- 243.158
30 September 2013 September 30, 2013 Persentase
kepemilikan Percentage of
ownership Nilai tercatat 1
Januari 2013 Carrying value January 1, 2013
Penambahan Additions
Penyesuaian translasi Translation adjustment
Bagian laba rugi Share
in profit loss Dividen kas Cash
dividends Nilai tercatat 30
September 2013 Carrying value
September 30, 2013