Ekshibit E34 Exhibit E34
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2017
FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated
5. PIUTANG USAHA Lanjutan
5. TRADE RECEIVABLES Continued 30 Jun 2017
30 Jun 2017 31 Des 2016
31 Dec 2016
Pindahan 13.921.211.124
10.644.490.913 Carried forward
Lain-lain masing-masing di bawah Rp 500 juta
5.507.120.718 9.365.410.827
Others each below Rp 500 million
Sub-total 19.428.331.842
20.009.901.740 Sub-total
Pihak berelasi Catatan 27 303.849.733.428 326.647.893.520
Related parties Note 27 T o t a l
323.278.065.270 346.657.795.260 T o t a l
Pada tanggal 30 Juni 2017 dan 31 Desember 2016, analisa umur piutang usaha di atas adalah sebagai
berikut: As of 30 June 2017 and 31 December 2016, the aging
analysis of the above trade receivables are as follows:
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
Belum jatuh tempo 165.963.944.376 193.962.745.547
Current Lewat jatuh tempo
Overdue 1 – 30 hari
84.287.981.279 76.544.330.071 1 – 30 days
31 – 60 hari 44.810.795.038 64.892.636.034
31 – 60 days 61 – 90 hari
7.411.070.549 2.842.067.096
61 – 90 days 91 hari
20.804.274.028 8.416.016.512
91 days
T o t a l 323.278.065.270 346.657.795.260
T o t a l
Rincian piutang usaha berdasarkan jenis mata uang adalah sebagai berikut:
Trade receivables are denominated in the following currencies:
Setara dengan Rp Setara dengan Rp
Equivalent to Rp Equivalent to Rp
30 Jun 2017 30 Jun 2017
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
31 Des 2016 31 Dec 2016
R u p i a h 321.801.347.783
321.801.347.783 344.317.673.475 344.317.673.475
R u p i a h U S D
110.873 1.476.717.487
174.168 2.340.121.785
U S D
T o t a l 323.278.065.270
346.657.795.260 T o t a l
Berdasarkan hasil
penelaahan keadaan
akun piutang masing-masing pelanggan pada akhir tahun,
manajemen berkeyakinan bahwa piutang Grup masih dapat tertagih sehingga manajemen tidak melakukan
penyisihan atas penurunan nilai piutang. Based on the review of the status of the individual
receivable accounts at year-end, management believes that the Group’s trade receivables are collectible and
no allowance for impairment is necessary.
Piutang usaha Grup dijadikan jaminan atas pinjaman yang diperoleh dari bank Catatan 10.
Trade receivables of the Group were used as collateral for its bank loans Note 10.
Ekshibit E35 Exhibit E35
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2017
FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 6. ASET KEUANGAN LANCAR LAINNYA
6. OTHER CURRENT FINANCIAL ASSETS 30 Jun 2017
30 Jun 2017 31 Des 2016
31 Dec 2016 Investasi jangka pendek
Short-term investments
PT Bank Danamon Indonesia Tbk 2.000.000.000
2.000.000.000 PT Bank Danamon Indonesia Tbk
PT Bank Central Asia Tbk 500.000.000
500.000.000 PT Bank Central Asia Tbk
Sub-total 2.500.000.000
2.500.000.000 Sub-total
Piutang pegawai 35.692.774
387.548.264 Employee receivables
Lain-lain 1.779.016.412
1.574.539.859 O t h e r s
T o t a l 4.314.709.186
4.462.088.123
T o t a l
Investasi jangka pendek merupakan penempatan dana Grup pada deposito berjangka yang dijadikan
jaminan untuk pinjaman Catatan 10. Short-term investments represent the Group’s fund
placement in time deposits which are used as collateral for loan Note 10.
7. PERSEDIAAN 7. INVENTORIES
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
Bahan baku dan pembantu 79.207.623.311
64.556.684.560 Raw materials and supplies
Barang jadi 55.218.212.216
26.362.480.869 Finished goods
Barang dalam proses 4.463.308.893
3.741.831.906 Work-in-process
T o t a l 138.889.144.420
94.660.997.335 T o t a l
Penyisihan persediaan usang 459.415.898
459.415.898 Allowance for inventory
obsolescence
N e t o 138.429.728.522
94.201.581.437
N e t
Manajemen Grup berpendapat bahwa cadangan persediaan pada tanggal 30 Juni 2017 dan 31
Desember 2016 cukup untuk menutupi kehilangan akibat persediaan usang.
Group management believes that the allowance for inventory obsolescence as of 30 June 2017 and 31
December 20156are adequate to cover possible losses that may arise from risk of obsolescence.
Analisa mutasi saldo penyisihan persediaan usang adalah sebagai berikut:
Analysis of the movement in the balance of allowance for inventory obsolescence are as follows:
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
Saldo awal 459.415.898
493.036.282 Beginning balance
Pemusnahan persediaan -
1.223.415.257 Write-down of inventory
Penambahan penyisihan persediaan usang
- 1.189.794.873
Provision for inventory obsolescence
Saldo akhir 459.415.898
459.415.898 Ending balance
Persediaan di atas diasuransikan terhadap risiko kerugian kebakaran, kebanjiran dan risiko kerugian
lainnya all risks, dengan nilai pertanggungan masing-masing sebesar Rp 62.510.391.254 dan
Rp 62.510.391.254 pada tanggal 30 Juni 2017 dan 31 Desember 2016, dimana manajemen berpendapat
bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas persediaan
yang dipertanggungkan. Inventories are covered by insurance against losses
by fire, flood and other risks all risks, with an aggregate coverage amount of Rp 62,510,391,254 and
Rp Rp 62,510,391,2547 as of 30 June 2017 and 31 December 2016, respectively which in management’s
opinion, is adequate to cover any possible losses that may arise from the said insured risks.