Beban Lain-lain Other Expenses

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 64 signed:____ 26. Beban Keuangan 26. Finance Cost Beban keuangan ini merupakan beban bunga atas penggunaan fasilitas pinjaman Catatan 12, 16, dan 17. Finance cost represents interest expense for usage of the loan facilities Notes 12, 16, and 17. 27. Laba per Saham 27. Earnings Per Share 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Laba Bersih Diatribusikan kepada Pemilik Net Income Attributable to the Owner of Entitas Induk Dalam US Dolar 1,060,582 227,399 Parent Entity In US Dollar Total Saham Beredar Lembar, Number of Shares Outstanding Share, Awal Periode: 6,443,379,509 6,443,379,509 at Beginning of Period: Rata-rata Tertimbang Akhir Periode: 6,443,379,509 6,443,379,509 Weighted Average End of Period: Laba Per Saham Dasar US Dolar 0.0002 0.0000 Basic Earnings Per Share US Dollar 28. Transaksi dan Saldo Pihak-pihak Berelasi 28. Transactions and Balances With Related Parties Dalam kegiatan usaha normal, Grup melakukan transaksi dengan pihak-pihak yang mempunyai berelasi. Sifat dan hubungan dengan pihak-pihak yang mempunyai berelasi tersebut adalah sebagai berikut: In the ordinary course of business, the Group engages in transactions with its related parties. The nature of the relationships with related parties are as follows: Pihak Berelasi Sifat Hubungan Transaksi Related Parties Nature of Relationship Transactions PT Supernova Flexible Packaging Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Utang Usaha, Penjualan dan Pembelian Trade Receivables, Trade Payables, Sales and Purchases PT Supernova Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Penjualan Trade Receivables, Sales Personel Manajemen Kunci Key Management Personnel Dewan Komisaris dan Dewan Direksi Board of Commissioners and Board of Directors Kompensasi dan Renumerasi Compensation and Renumeration Rincian akun-akun dan transaksi-transaksi dengan pihak-pihak yang mempunyai berelasi adalah sebagai berikut: The details of accounts and transactions with related parties are as follows: 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Piutang Usaha Catatan 5 Trade Receivables Note 5 PT Supernova Flexible Packaging 661,327 760,252 PT Supernova Flexible Packaging PT Supernova 334,192 257,386 PT Supernova Total 995,519 1,017,638 Total Persentase terhadap Total Aset 0.36 0.36 Percentage to Total Assets 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 65 signed:____ 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Piutang Lain-lain - Lancar Catatan 6 Other Receivables - Current Note 6 Karyawan 59,912 54,938 Employees Total 59,912 54,938 Total Persentase terhadap Total Aset 0.02 0.02 Percentage to Total Assets 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Penjualan Catatan 22 Sales Note 22 PT Supernova Flexible Packaging 1,162,338 1,463,936 PT Supernova Flexible Packaging PT Supernova 441,977 937,602 PT Supernova Total 1,604,315 2,401,538 Total Persentase terhadap Total Penjualan 3.45 4.86 Percentage to Total Sales Pembelian Purchases PT Supernova Flexible Packaging 474 176,217 PT Supernova Flexible Packaging Total 474 176,217 Total Persentase terhadap Total Pembelian 0.00 0.61 Percentage to Total Purchase Jumlah kompensasi pengurus Perusahaan adalah masing-masing sebesar USD 549,845 dan USD 332,932 pada 31 Maret 2016 dan 31 Desember 2015. The amount of renumeration for the Company’s management is USD 549,845 and USD 332,932 for March 31, 2016 and December 31, 2015, respectively. Perusahaan memberikan fasilitas pinjaman tanpa bunga kepada karyawan yang diperhitungkan dengan gaji. The Company provides non - interest bearing loan facility to its employee which will be settled through salary deduction. Perusahaan melakukan transaksi penjualan “Biaxially Oriented Polypropylene BOPP”, “Biaxially Oriented Polyster BOPET”, dan pembelian bahan baku, saham dan jasa-jasa dan lain-lain dengan pihak-pihak tersebut di atas. Harga jual atau beli antar pihak yang mempunyai berelasi ditentukan menggunakan prinsip arm’s length. The Company has sales transactions of “Biaxially Oriented Polypropylene BOPP” “Biaxially Oriented Polyster BOPET”, and purchase of raw materials, stocks, services and others with the parties as mentioned above. The selling and purchase price among related parties are determined on an arm’s length basis. Transaksi-transaksi dengan pihak-pihak berelasi dilakukan dengan syarat dan kondisi yang sama dengan transaksi-transaksi dengan pihak ketiga. Transaksi yang dilakukan Perusahaan telah memenuhi peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan No. IX.E.1 tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu pada saat transaksi-transaksi tersebut dilakukan. The transactions with related parties are made under terms and conditions as though the transactions were made with third parties. At the time the transactions were entered, the Company is in compliance with the regulations of Indonesian Capital Market and Financial Institution Supervisory Agency No. IX.E.1 regarding Affiliated Transactions and Conflicts of Interest on Certain Transactions.