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.