Revenue and Expense Recognition

PT WIJAYA KARYA PERSERO Tbk PT WIJAYA KARYA PERSERO Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Untuk periode yang berakhir pada 30 Juni 2016 dan 31 Desember 2015, 2014 dan 2013 For the period ended June 30, 2016 and December 31, 2015, 2014 dan 2013 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated KAS DAN SETARA KAS CASH AND CASH EQUIVALENT Akun ini terdiri dari : This account consists of : Kas Cash Bank Bank Deposito Time Deposits Jumlah Total Rincian kas dan setara kas sebagai berikut: Details of cash and cash equivalent consists of: Kas Cash Bank terinci sebagai berikut : Bank consits of : Pihak Berelasi Related Parties Rupiah Rupiah PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk. PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk. PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk. PT Bank Syariah Mandiri PT Bank Syariah Mandiri PT Bank BTN Persero, Tbk. PT Bank BTN Persero, Tbk. PT Bank Syariah BRI PT Bank Syariah BRI PT Bank DKI PT Bank DKI PT Bank Syariah BNI PT Bank Syariah BNI PT Bank Riau PT Bank Riau PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk. PT Bank Sumsel Babel PT Bank Sumsel Babel PT Bank Jatim PT Bank Jatim PT Bank Sulteng PT Bank Sulteng Dolar Amerika Serikat United States Dollar PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk. PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk. PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk. PT Bank Syariah Mandiri PT Bank Syariah Mandiri Dolar Singapura Singapore Dollar PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk. Euro Eropa European Euro PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk. Yen Jepang Japanese Yen PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk. PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk. Pihak Ketiga Third Parties Rupiah Rupiah PT Maybank Indonesia BII PT Maybank Indonesia BII PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk. PT Bank Muamalat Indonesia PT Bank Muamalat Indonesia Bank of Tokyo MUFG Bank of Tokyo MUFG PT Bank ICBC Indonesia PT Bank ICBC Indonesia PT Bank DBS Indonesia PT Bank DBS Indonesia PT Bank Danamon Indonesia PT Bank Danamon Indonesia PT Bank Central Asia, Tbk. PT Bank Central Asia, Tbk. PT Bank NISP, Tbk. PT Bank NISP, Tbk. PT Bank Panin, Tbk. PT Bank Panin, Tbk. PT Bank Niaga Syariah PT Bank Niaga Syariah PT Indonesia Exim Bank PT Indonesia Exim Bank HSBC Bank HSBC Bank PT Bank Bukopin, Tbk. PT Bank Bukopin, Tbk. PT Bank Mega, Tbk. PT Bank Mega, Tbk. Bank Sumitomo Mitsui Ind. Bank Sumitomo Mitsui Ind. PT Bank Permata, Tbk. PT Bank Permata, Tbk. PT Bank MNC, Tbk. PT Bank MNC, Tbk. Bank BII Syariah Bank BII Syariah Jumlah dipindahkan Carried forward 160,543 50,003 - - 906,065,015 923,397,123 625,643,618 736,418,848 1,249,095 555,790 1,979,589 1,657,466 1,245,875 - - - 1,149,726 292,173 87,188 78,879 995,033 69,528,388 25,869,995 111,200 782,489 238,377 1,687,410 191,053 757,343 3,192,039 1,742,000 1,721,164 739,855 68,949 - - 549,818 19,357,507 4,927,829 4,145,187 527,133 523,710 - - 12,112,297 1,544,201 2,182,809 148,041 8,968,666 3,453,053 15,976,725 10,052,838 6,766,457 1,771,324 4,372,025 827,305 5,230,617 - - - 5,168,669 452,589 - - 4,918,240 5,342,013 24,981,008 2,662,498 4,871,887 77,272,030 1,287,780 2,390,353 3,146,744 4,251,348 6,865,224 5,270,501 1,408,852 2,107,981 163,042 163,042 - 427,224 216,483,014 280,371,094 129,483,515 242,880,207 8,110,370 4,158,678 2,036,553 726,416 2,385,618 2,356,789 2,172,225 8,036,763 2,035,767 2,129,567 1,918,295 2,455,054 103,281 103,660 563,520 - 6,554,736 2,975,624 417,706 1,096,816 2,304,947 2,057,598 390,015 302,360 72,098 64,693 59,517 67,019 3. 3. 30 JuniJune 30 31 Desember December 31 2016 2015 2014 2013 17,603,041 11,655,668 13,169,217 19,265,554 956,835,034 991,954,815 746,552,965 778,041,484 288,247,500 1,556,510,000 1,541,170,000 589,400,000 1,262,685,575 2,560,120,483 2,300,892,182 1,386,707,038 17,603,041 11,655,668 13,169,217 19,265,554 453,123,249 299,935,399 294,144,683 326,541,189 456,904 6,177,051 2,692,697 - 154,478 291,463 140,482 58,615 41,675 19,009,800 2,722,795 1,797,370 46,618 45,555 136,906 96,552 13,650 13,417 9,893 20,668 - 1,605 1,605 1,605 - - 115,433,442 35,571,088 46,495,016 48,151,048 14,907,366 64,028,724 42,056,281 62,848,983 12,156,864 2,779,684 1,193,027 2,918,351 9,995,767 10,392,912 5,965,967 7,648,923 935,832 931,249 920,296 924,158 47 PT WIJAYA KARYA PERSERO Tbk PT WIJAYA KARYA PERSERO Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Untuk periode yang berakhir pada 30 Juni 2016 dan 31 Desember 2015, 2014 dan 2013 For the period ended June 30, 2016 and December 31, 2015, 2014 dan 2013 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENT Continued Jumlah dipindahkan Brought forward Bank ICB Bumi Putera Bank ICB Bumi Putera PT Bank Mizuho PT Bank Mizuho Dolar Amerika Serikat United States Dollar Bank of Tokyo MUFG Bank of Tokyo MUFG HSBC Bank HSBC Bank PT Bank Permata, Tbk. PT Bank Permata, Tbk. PT Bank Panin, Tbk. PT Bank Panin, Tbk. Bank Of China Bank Of China PT Bank Maybank Indonesia PT Bank Maybank Indonesia PT Bank Danamon Indonesia PT Bank Danamon Indonesia PT Indonesia Exim Bank PT Indonesia Exim Bank PT Bank DBS Indonesia PT Bank DBS Indonesia Bank Sumitomo Mitsui Ind. Bank Sumitomo Mitsui Ind. PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk. PT Bank NISP, Tbk PT Bank NISP, Tbk Citibank Citibank Yen Jepang Japanese Yen PT Bank DBS Indonesia PT Bank DBS Indonesia HSBC Bank HSBC Bank PT Bank Mizuho PT Bank Mizuho Euro Eropa European Euro PT Bank DBS Indonesia PT Bank DBS Indonesia HSBC Bank HSBC Bank Dolar Singapura Singapore Dollar PT Bank Central Asia. Tbk PT Bank Central Asia. Tbk PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk. Ringgit Malaysia Malaysian Ringgit RHB Bank Kuching RHB Bank Kuching Public Bank Kuching Public Bank Kuching Dinar Dinar Banque exterieure dAlgerie Banque exterieure dAlgerie Sub Jumlah SubTotal Deposito Berjangka terinci sebagai berikut : Time Deposits consists of: Pihak Berelasi Related Parties Rupiah Rupiah PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk. PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk. PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk. PT Bank BTN Persero, Tbk. PT Bank BTN Persero, Tbk. PT BJB Persero, Tbk. PT BJB Persero, Tbk. PT Bank Syariah Mandiri PT Bank Syariah Mandiri Pihak Ketiga Third Parties Rupiah Rupiah PT Bank DBS Indonesia PT Bank DBS Indonesia PT Bank Muamalat PT Bank Muamalat PT Bank BTPN, Tbk. PT Bank BTPN, Tbk. PT Bank Permata, Tbk. PT Bank Permata, Tbk. Bank UOB Buana Bank UOB Buana PT Bank Maybank Ind. Tbk. PT Bank Maybank Ind. Tbk. HSBC Bank HSBC Bank PT Bank DKI PT Bank DKI PT Bank Panin, Tbk. PT Bank Panin, Tbk. Jumlah dipindahkan Carried forward - 24,000,000 - - - 30,000,000 - 26,100,000 - 50,000,000 - - - 50,000,000 - - - 50,000,000 - 7,500,000 288,247,500 1,401,510,000 1,481,170,000 584,400,000 99,697,500 679,910,000 961,800,000 353,500,000 20,000,000 63,600,000 - - 10,000,000 11,000,000 50,000,000 69,300,000 - - - 26,000,000 - - - 11,500,000 24,000,000 72,000,000 10,000,000 10,000,000 10,000,000 81,000,000 8,000,000 25,000,000 7,550,000 - - - - 42,000,000 - - - - 76,007 - - - 44,971 - 318,425 308,960 1,785,729 - 3,697 3,536 45,492 - 1,722,721 35,741 9,681,393 2,653,688 956,835,034 991,954,815 746,552,965 778,041,484 117,000,000 248,000,000 451,370,000 55,500,000 14,070 15,172 - - - - - 70,704 236,949 261,725 242,824 214,879 6,698 5,463 5,463 21,425 - - 725,836 - 100,775 62,778 795,363 561,501 248 1,535 408,554 - 4,960,517 28,851,075 20,181,438 4,652,242 3,153,910 3,299,873 2,974,779 2,915,562 1,688,710 1,767,371 1,593,312 14,103,713 1,328,830 1,389,492 1,250,590 1,222,927 1,188,877 1,245,335 1,188,926 1,437,350 749,474 6,998,668 - 724,621 251,134 380,652 7,585,985 65,854 30,958 - - 17,597 123,645 - 666,648 3. 3. 30 JuniJune 30 31 Desember December 31 2016 2015 2014 2013 906,065,015 923,397,123 625,643,618 736,418,848 - - 515,057 485,564 - - - 826,362 23,215,036 556,934 - - 11,273,010 23,348,298 78,938,845 4,204,086 48 PT WIJAYA KARYA PERSERO Tbk PT WIJAYA KARYA PERSERO Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Untuk periode yang berakhir pada 30 Juni 2016 dan 31 Desember 2015, 2014 dan 2013 For the period ended June 30, 2016 and December 31, 2015, 2014 dan 2013 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENT Continued Jumlah pindahan Brought forward PT Bank Mega, Tbk. PT Bank Mega, Tbk. Bank Sumitomo Indonesia Bank Sumitomo Indonesia Bank Of Tokyo MUFG Bank Of Tokyo MUFG PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk. PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk. PT Bank Victoria PT Bank Victoria Sub Jumlah SubTotal Jumlah Total PIUTANG USAHA TRADE RECEIVABLES Piutang Usaha Yang Jatuh Tempo Kurang Dari 1 satu Tahun Account Receivabls With Maturities Less Than 1 One Year Pihak Ketiga Third Parties Rupiah Rupiah Dolar Amerika Serikat United States of America Dollar DZD Dinnar DZD Dinnar Ringgit Malaysia Malaysian Ringgit Sub Jumlah Sub Total Akumulasi penurunan nilai Allowance for impairment Sub Jumlah Sub Total Pihak Berelasi Related Parties Rupiah Rupiah Dolar Amerika Serikat United States of America Dollar EURO EURO Sub Jumlah Sub Total Akumulasi penurunan nilai Allowance for impairment Sub Jumlah Sub Total Jumlah Total Pihak Ketiga Third Parties Induk Perusahaan Parent entity PT WIKA Realty PT WIKA Realty PT WIKA Gedung PT WIKA Gedung PT WIKA Beton PT WIKA Beton PT WIKA Industri Konstruksi PT WIKA Industri Konstruksi PT WIKA Rekayasa Konstruksi PT WIKA Rekayasa Konstruksi Jumlah dipindahkan Carried forward 306,279,923 305,985,688 191,968,230 141,189,603 302,302,754 171,467,879 300,048,539 213,566,320 60,572,654 66,360,499 91,425,425 71,949,756 44,273,630 58,410,410 27,344,615 27,148,370 1,675,085,064 2,030,419,484 1,399,027,186 1,198,148,178 854,649,024 909,809,438 718,429,662 418,906,209 21,978,640 38,550,748 26,622,570 77,288,538 832,670,384 871,258,690 691,807,092 341,617,671 2,374,990,387 2,781,980,156 1,962,832,632 1,479,294,484 Rincian piutang usaha berdasarkan unit kerja adalah sebagai berikut : The detail of trade receivables according to its business unit are as follows : 30 JuniJune 30 31 Desember December 31 2016 2015 2014 2013 308,558,411 569,160,843 308,399,629 582,054,745 653,097,693 859,034,165 479,840,748 162,239,384 1,436,727 651,092 1,809,144 5,742,056 16,763,002 10,536,733 8,588,869 - 1,687,521,799 2,042,412,999 1,413,269,786 1,231,422,648 145,201,796 131,691,533 142,244,246 93,745,834 1,542,320,003 1,910,721,466 1,271,025,540 1,137,676,813 854,649,024 807,900,228 350,185,597 407,634,958 - 101,596,482 366,895,532 11,271,251 - 312,728 1,348,533 - 288,247,500 1,556,510,000 1,541,170,000 589,400,000 1,262,685,575 2,560,120,483 2,300,892,182 1,386,707,038 Seluruh deposito berjangka waktu sampai dengan 3 bulan. Deposito dalam mata uang Rupiah dengan tingkat suku bunga Rupiah antara 9 sd 11 ; 7,5 sd 9,5 ; 7,25 sd 7,75 ; 6 sd 6,5 untuk 30 Juni 2016 , 31 Desember 2015, 2014 dan 2013. All time deposits up to 3 months. Deposits are denominated in Rupiah with interest rates in Rupiah ranging from 9 to 11; 7,5 sd 9,5; 7,25 to 7,75 and 6 sd 6,5 in June, 30 2016, December 31,2015, 2014 and 2013. Tidak terdapat kas dan setara kas yang dijadikan jaminan. There are no cash and cash equivalents in subsidiaries as collateral. 4. 4. a. a. Akun ini merupakan piutang usaha dari jasa-jasa konstruksi, penyerahan barang hasil industri dan perdagangan yang telah diterbitkan fakturnya dan piutang atas usaha realty, dengan rincian sebagai berikut : Account represents receivables from construction services, delivery of industrial and trade products which invoices had been issued and receivables from realty business, details are as follows: 30 JuniJune 30 31 Desember December 31 2016 2015 2014 2013 1,494,159,232 1,830,562,469 1,324,318,773 957,938,142 175,162,838 200,662,705 78,553,000 267,742,450 - 35,000,000 15,000,000 - - 25,000,000 - - - 25,000,000 - - - 70,000,000 40,000,000 - - - 5,000,000 - - - - 5,000,000 3. 3. 30 JuniJune 30 31 Desember December 31 2016 2015 2014 2013 288,247,500 1,401,510,000 1,481,170,000 584,400,000 49