Berdasarkan Mata Uang By Currencies
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 37
5. Piutang Lain-lain 5. Other Receivables
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Pihak Berelasi Catatan 27 149,715
86,990 Related Parties Note 27
Pihak Ketiga Third Parties
Bea Masuk 600,370
634,435 Customs Duties
Piutang Karyawan 59,100
238,915 Employee Receivable
Lain-lain di bawah USD 100,000 888,360
660,920 Others below of USD 100,000
1,547,830 1,534,270
Total 1,697,545
1,621,260 TotalOthers each below Rp 1 billion
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 believes that there are no other
indication of impairment of other receivables and all other receivables are assessed to be fully
collectible, thus management did not provide allowance for impairment of other receivables.
6. Persediaan 6. Inventories
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Bahan Baku dan Pembungk us 11,043,989
9,546,340 Raw and Packaging Materials
Barang Dalam Pros es 8,123,104
5,452,632 Work in Process
Barang Jadi 8,566,408
4,895,605 Finished Goods
Bahan Pembantu dan Suku Cadang 3,127,691
3,010,627 Supplies and Spare Parts
Total 30,861,192
22,905,204 Total
Grup tidak membentuk penyisihan atas persediaan usang, karena berdasarkan penilaian manajemen
tidak terdapat indikasi penurunan nilai persediaan sampai dengan tanggal pelaporan.
The Group did not provide any allowance for inventories obsolescence because based on
management assesment 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 141.505.000.000 dan RMB 56,000,000 pada tanggal 30 Juni 2017 dan Rp 141.505.000.000
dan RMB 56,000,000 pada tanggal 31 Desember 2016. Manajemen berpendapat bahwa jumlah
pertanggungan asuransi tersebut cukup untuk menutup kemungkinan kerugian atas risiko-risiko
yang mungkin dialami Grup. All inventories, except for spare parts, have been
insured against risks of fire, theft and other associated risks with a total sum insured of
Rp 141,505,000,000 and RMB 56,000,000 as of June 30, 2017 and Rp 141.505.000.000 and RMB
56,000,000 as of December 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 11
dan 15. Inventories are pledged as collateral for bank loan
facilities Notes 11 and 15.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 38
7. Aset Lancar Lainnya 7. Non Current Asset
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Uan g Mu ka O perasional 2,315,951
2,228,838 Ope ration al A dva nces
Uan g Mu ka P embelian: Pu rch ase A dvance s:
Bahan Baku 1,598,933
1,538,605 Raw Ma terial
Suku Cadang 323,206
1,152,696 Sparepart
Lain-Lain 33,4 06
46,070 Others
Total 4,271,496
4,966,209 Total
8. Aset Tetap 8. Fixed Assets
Jun. 30, 2017 Selisih Kurs
Penjabaran Mata Uang Asing
Saldo Awal Currency
Beginning Translation
Penambahan Pengurangan Reklasifikasi
Saldo Akhir Balance
Adjustment Addition
Deduction Reclassification
Ending Balance USD
USD USD
USD USD
USD Harga Perolehan
Acquisition Cost
Perolehan Langsung: Direct Ownership:
Tanah 10,468,222
-- --
-- --
10,468,222 Land
Bangunan 37,928,872
319,543 28,339
-- 11,740
38,288,494 Buildings
Mesin dan Peralatan 248,947,979
1,197,117 2,588,891
4,228,383 4,991,380
253,496,984 Machineries and Equipments
Kendaraan 2,759,969
20,641 1,394
-- --
2,782,004 Vehicles
Perabotan dan Peralatan 5,291,346
10,663 405,792
-- --
5,707,801 Office Equipments
Total 305,396,388
1,547,964 3,024,416
4,228,383 5,003,120
310,743,505 Total
Aset Dalam Penyelesaian 5,479,275
36,771 1,196,845
-- 5,003,120
1,709,771 Construction in Progress
Total 310,875,663
1,584,735 4,221,261
4,228,383 --
312,453,276 Total
Akumulasi Penyusutan Accumulated Depreciation
Perolehan Langsung: Direct Ownership:
Bangunan 13,082,964
118,327 494,461
-- --
13,695,752 Buildings
Mesin dan Peralatan 103,013,048
724,672 4,845,818
3,805,497 --
104,778,041 Machineries and Equipments
Kendaraan 2,072,356
13,283 102,232
-- --
2,187,871 Vehicles
Perabotan dan Peralatan 3,848,317
7,674 289,268
-- --
4,145,259 Office Equipments
Total 122,016,685
863,956 5,731,779
3,805,497 --
124,806,923 Total
Nilai Buku 188,858,978
187,646,353 Net Book Value
30 Jun. 2017
Jun. 30, 2016 Selisih Kurs
Penjabaran Mata Uang Asing
Saldo Awal Currency
Beginning Translation
Penambahan Pengurangan Reklasifikasi
Saldo Akhir Balance
Adjustment Addition
Deduction Reclassification
Ending Balance USD
USD USD
USD USD
USD Harga Perolehan
Acquisition Cost
Perolehan Langsung: Direct Ownership:
Tanah 10,468,222
-- --
-- --
10,468,222 Land
Bangunan 38,861,936
410,443 45,083
-- 118,993
38,615,569 Buildings
Mesin dan Peralatan 247,185,051
1,547,661 143,693
146,787 5,620,563
251,254,859 Machineries and Equipments
Kendaraan 3,127,821
25,970 34,934
242,754 --
2,894,031 Vehicles
Perabotan dan Peralatan 5,014,915
17,491 357,758
412 15,307
5,370,077 Office Equipments
Total 304,657,945
2,001,565 581,468
389,953 5,754,863
308,602,758 Total
Aset Dalam Penyelesaian 5,352,110
211 416,285
-- 5,754,863
13,321 Construction in Progress
Total 310,010,055
2,001,776 997,753
389,953 --
308,616,079 Total
Akumulasi Penyusutan Accumulated Depreciation
Perolehan Langsung: Direct Ownership:
Bangunan 12,470,818
143,368 533,825
-- --
12,861,275 Buildings
Mesin dan Peralatan 96,361,122
907,848 4,865,202
126,764 --
100,191,712 Machineries and Equipments
Kendaraan 2,203,377
14,929 166,717
242,754 --
2,112,411 Vehicles
Perabotan dan Peralatan 3,548,965
13,546 305,200
370 --
3,840,249 Office Equipments
Total 114,584,282
1,079,691 5,870,944
369,888 --
119,005,647 Total
Nilai Buku 195,425,773
189,610,432 Net Book Value
30 Jun. 2016