Kas dan Bank Cash on Hand and in Banks
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
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 41
signed:____
6. Piutang Lain-lain 6. Other Receivables
31 Mar. 2016 31 Des. 2015
Mar. 31, 2016 Dec. 31, 2015
USD USD
Pihak Berelasi Catatan 28 59,912
54,938 Related Parties Note 28
Pihak Ketiga Third Parties
Bea Masuk 818,403
899,515 Customs Duties
Lain-lain di bawah USD 100,000 978,569
751,651 Others below of USD 100,000
1,796,972 1,651,166
Total 1,856,884
1,706,104 Total
Piutang bea masuk merupakan pengembalian bea masuk Perusahaan atas pembelian bahan
baku impor sesuai dengan ketentuan peraturan pemerintah yang berlaku di Indonesia.
Customs duties
receivable represents
Company’s refund for duties on imported raw material purchases in accordance with the
Indonesia government regulations. Manajemen berkeyakinan bahwa tidak terdapat
indikasi penurunan
nilai piutang
dan berkeyakinan seluruh piutang dapat tertagih
sehingga tidak dibentuk penyisihan penurunan nilai piutang lain - lain.
Management did not provide allowance for impairment of receivables since management
believes that there are no other indication of impairment of other receivables and all other
receivables are assessed to be fully collectible.
7. Persediaan 7. Inventories
31 Mar. 2016 31 Des. 2015
Mar. 31, 2016 Dec. 31, 2015
USD USD
Barang Jadi 5,183,174
5,252,072 Finished Goods
Bahan Baku dan Pembungkus 7,123,476
7,564,687 Raw and Packaging Materials
Barang Dalam Proses 4,720,841
5,062,613 Work in Process
Bahan Pembantu dan Suku Cadang 3,525,107
2,341,741 Supplies and Spare Parts
Total 20,552,598
20,221,113 Total
Grup tidak membentuk penyisihan atas persediaan usang, karena berdasarkan penilaian
manajemen tidak terdapat indikasi penurunan nilai persediaan sampai dengan tanggal laporan.
The Group did not provide any allowance for inventories obsolescence as management
believes that there are no indications of decrease in value of inventories up to reporting
date. Seluruh persediaan, kecuali suku cadang, telah
diasuransikan terhadap risiko kebakaran, pencurian dan risiko lainnya dengan nilai
pertanggungan sebesar Rp 140.400.000.000 dan RMB 75,176,504 pada tanggal 31 Maret 2016.
Manajemen berpendapat bahwa jumlah pertanggungan asuransi tersebut cukup untuk
menutup kemungkinan kerugian atas risiko-risiko yang mungkin dialami Grup.
Inventories, except for spare parts, have been insured against risks of fire, theft and other
associated risks with a total sum insured of Rp 140,400,000,000 and RMB 75,176,504 as of
March 31, 2016. Management believes that insured amount is adequate to cover possible
losses arising from risks which may be suffered by the Group.
Persediaan digunakan sebagai jaminan atas utang bank Catatan 12 dan 16.
Inventories are pledged as collateral for bank loan facilities Notes 12 and 16.