ESTIMATES AND ASSUMPTIONS Penyusunan laporan keuangan konsolidasian Grup
16. UTANG USAHA – PIHAK KETIGA TRADE PAYABLES – THIRD PARTIES Rincian utang usaha adalah sebagai berikut: The details of trade payables are as follows:
Berdasarkan pemasok Based on suppliers
31 Maret 2021 /
March 31, 2021 31 Desember 2020 / December 31, 2020
PT Bumi Wahyu Jaya Abadi 1.466.412.975 1.649.594.189 PT Bumi Wahyu Jaya Abadi PT Adiguna Prakarsa Mandiri 612.467.723 667.737.991 PT Adiguna Prakarsa Mandiri PT Indotex Makmur Sejahtera 560.772.894 495.410.221 PT Indotex Makmur Sejahtera PT Hengsheng Plastic International 462.941.600 236.736.015 PT Hengsheng Plastic International PT Papertech Indonesia 466.135.404 475.680.370 PT Papertech Indonesia
CV Indopen 330.294.119 330.294.119 CV Indopen
PT Hasil Dama Textile 327.245.490 460.306.385 PT Hasil Dama Textile
CV Bima Sakti 302.096.262 639.147.126 CV Bima Sakti
PT Sinar Mulia Plasindo Lestari 202.499.989 247.499.989 PT Sinar Mulia Plasindo Lestari CV. Dhafir Mulya Sentosa 151.315.607 - CV. Dhafir Mulya Sentosa PT Kemasindocepat Bandung 130.294.600 111.655.500 PT Kemasindocepat Bandung
PT Sri Chakra Berkat 115.781.000 - PT Sri Chakra Berkat
PT Sulindafin Permai Spinning - 360.189.313 PT Sulindafin Permai Spinning
PT Asia Pasific - 263.503.545 PT Asia Pasific
Lain-lain (masing-masing dibawah
Rp 100.000.000) 649.109.828 645.715.238
Others (each below Rp 100,000,000)
Jumlah 5.777.367.491 6.583.470.001 Total
Berdasarkan umur Based on aging
31 Maret 2021 /
March 31, 2021 31 Desember 2020 / December 31, 2020
Belum jatuh tempo 1.824.370.181 1.814.292.363 Not yet due
1 – 30 hari 1.749.445.459 1.741.436.546 1-30 days
31 – 60 hari 1.074.638.763 1.423.087.278 31-60 days
61 – 90 hari 584.889.081 727.352.828 61-90 days
Lebih dari 90 hari 544.024.007 877.300.986 More than 90 days
Jumlah 5.777.367.491 6.583.470.001 Total
17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
Bunga pinjaman 32.045.105.901 23.395.788.089 Loan interest Denda pinjaman 4.533.817.611 1.806.846.942 Loan penalties
Biaya emisi saham 1.410.000.000 - Stock issuance cost
Premi Asuransi 404.058.745 - Insurance Premi
Jasa profesional 30.000.000 150.000.000 Professional fee
Lain-lain 2.565.000 1.889.999 Others
Jumlah 38.425.547.257 25.354.525.030 Total
18. UANG MUKA PELANGGAN 18. ADVANCES FROM CUSTOMER
Akun ini terdiri dari: This account consists of:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
CV Jasa Cemerlang 1.416.638.256 740.399.999 CV Jasa Cemerlang LLC Ivanovo Factory Sotex 685.338.400 - LLC Ivanovo Factory Sotex
Woore Trading 541.978.195 - Woore Trading
Lain-lain (masing-masing di bawah Rp
250.000.000) 577.938.946 276.121.885
Others (each below Rp 250,000,000)
Jumlah 3.221.893.797 1.238.552.612 Total
19. UTANG BANK JANGKA PANJANG 19. LONG-TERM BANK LOANS
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk Kredit Investasi 62.900.000.000 62.900.000.000 Investment Credit
Term Loan 50.887.804.208 50.887.804.208 Term Loan
PT Bank Bukopin Tbk PT Bank Bukopin Tbk
Kredit Modal Kerja 7.972.919.239 7.972.919.239 Working Capital Credit
Jumlah 121.760.723.447 121.760.723.447 Total
Dikurangi bagian yang jatuh tempo dalam
satu tahun 43.571.882.898 43.571.882.898 Less current portion Bagian yang akan jatuh tempo lebih dari
satu tahun 78.188.840.549 78.188.840.549 Long-term portion
PT Bank Negara Indonesia (Persero) Tbk (BNI) PT Bank Negara Indonesia (Persero) Tbk (BNI)
Kredit Investasi Investment Credit
Berdasarkan Perjanjian Kredit No. 2015.037, 2015.038 dan 13 tanggal 26 Juni 2015 dan 6 Desember 2016 yang telah mengalami beberapa kali perubahan, terakhir dengan Surat Perubahan Perjanjian Kredit No. (2) 2015.037 tanggal 24 Juni 2019. Perusahaan mendapatkan fasilitas kredit investasi dengan total plafond sebesar Rp 102.718.000.000 dari BNI. Suku bunga efektif untuk fasilitas pinjaman tersebut berkisar 11% - 13% per tahun. Saldo fasilitas pinjaman ini akan jatuh tempo pada tanggal 25 Juni 2020, 25 Juni 2022 dan 5 Desember 2024.
Based on Credit Agreement No. 2015.037, 2015.038 and 13 dated June 26, 2015 and December 6, 2016 which have been amended several times, most recently by letter of credit agreement No. (2) 2015.037 dated June 24, 2019. The Company obtained investment credit facility with total plafond amounted to Rp 102,718,000,000 from BNI. The effective interest rate for the credit facilities is 11%-13% per annum. This loan facility will be due on June 25, 2020, June 25, 2022 and December 5, 2024.
Pada tanggal 25 Juni 2020, Perusahaan telah melunasi
perjanjian kredit No.2015.037 dan No.2015.038. As of June 25, 2020, the Company has paid the credit agreement No.2015.037 and No.2015.038.
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, perjanjian No.13 masih dalam proses restrukturisasi (lihat Catatan 33).
Until the date of completion of the consolidated financial statements, the agreement No. 13 is still in process of restructuring (see Note 33).
Term Loan Term Loan
Berdasarkan Akta Perjanjian Kredit No. 14 oleh Notaris Gamal Wahidin, S.H., tanggal 28 Juni 2019.
Perusahaan mendapatkan fasilitas pinjaman Kredit Modal Kerja – Term Loan dengan plafond sebesar Rp 30.000.000.000 dari BNI. Suku bunga efektif untuk fasilitas pinjaman tersebut adalah 11% per tahun.
Fasilitas pinjaman ini akan jatuh tempo pada tanggal 27 Juni 2023. Fasilitas pinjaman ini merupakan pengambilalihan fasilitas kredit PT Mitra Buana Koorporindo, pihak berelasi.
Based on Credit Agreement Deed No. 14 by Notary Gamal Wahidin, S.H., dated June 28, 2019. The Company obtained Working Capital Loan – Term Loan facility with loan plafond amounted to Rp 30,000,000,000 from BNI. The effective interest rate for the credit facilities is 11% per annum. This loan facility will be due on June 27, 2023. This loan facility is a takeover of PT Mitra Buana Koorporindo's credit facility, related party.
Berdasarkan Akta Perjanjian Kredit No. 13 oleh Notaris Djumini Setyoadi, S.H., M.Kn., tanggal 4 Desember 2019. Perusahaan mendapatkan fasilitas pinjaman Kredit Modal Kerja – Term Loan dengan plafond sebesar Rp 24.692.804.208 dari BNI. Suku bunga efektif untuk fasilitas pinjaman tersebut adalah 9,7% per tahun. Fasilitas pinjaman ini akan jatuh tempo pada tanggal 27 Juni 2023. Fasilitas pinjaman ini merupakan pengambilalihan fasilitas kredit PT Celestia Sinergi Indonesia, pihak berelasi.
Based on Credit Agreement Deed No. 13 by Notary Djumini Setyoadi, S.H., M.Kn., dated December 4, 2019. The Company obtained Working Capital Loan – Term Loan facility with loan plafond amounted to Rp 24,692,804,208 from BNI. The effective interest rate for the credit facilities is 9,7%
per annum. This loan facility will be due on June 27, 2023. This loan facility is a takeover of PT Celestia Sinergi Indonesia’s credit facility, related party.
Fasilitas ini dijamin dan memiliki pembatasan yang sama dengan utang bank jangka pendek (lihat Catatan 15).
This facility is guaranteed and has the same negative covenants as short-term bank loans (see Note 15).
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, perjanjian tersebut masih dalam proses restrukturisasi (lihat Catatan 33).
Until the date of completion of the consolidated financial statements, the agreement is still in process of restructuring (see Note 33).
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, Perusahaan telah memenuhi persyaratan dan pembatasan atas fasilitas utang bank kepada PT Bank Bukopin Tbk dan PT Bank Negara Indonesia (Persero) Tbk.
As of March 31, 2021 and December 31, 2020, the Company has fulfilled the requirements and restrictions on bank loan facility to PT Bank Bukopin Tbk and PT Bank Negara Indonesia (Persero) Tbk.
PT Bank Bukopin Tbk PT Bank Bukopin Tbk
Kredit Modal Kerja Working Capital Loan
Berdasarkan Surat Persetujuan Pemberian Kredit (SPPK) No. 847/BDG-BM/V/2020 tanggal 17 Mei 2020, Perusahaan mendapatkan perubahan tagihan fasilitas flexy bill menjadi fasilitas kredit dengan plafon sebesar Rp 9.966.144.049 dari PT Bank Bukopin Tbk.
Dengan jangka waktu 120 bulan dan suku bunga efektif untuk fasilitas pinjaman tersebut adalah 13,20% per tahun.
Based on the Letter of Approval for Granting Credit (SPPK) No. 847 / BDG-BM / V / 2020 dated May 17, 2020, the Company received a change from the flexy bill facility to a credit facility with facilities plafond amounted to Rp 9,966,144,049 from PT Bank Bukopin Tbk. With a term of 120 months and the effective interest rate for the credit facilities is 13.20% per annum.
Seluruh fasilitas pinjaman tersebut dijamin oleh: All of the loan facilities are guaranteed by:
1. SHM No. 141/Desa Srirahayu, Gambar Situasi :, tanggal 19-09-1990, No. 4196/1990, Luas : 561 M2, tercatat atas nama Jonny Aldymoro, terletak di Desa Srirahayu, Kecamatan Cikancung, Kabupaten Bandung, Provinsi Jawa Barat.
2. SHM No. 142/Desa Srirahayu, Gambar Situasi : tanggal 19-09-1990, No. 4197/1990, Luas : 895 M2, tercatat atas nama Jonny Aldymoro, terletak di Desa Srirahayu, Kecamatan Cikancung, Kabupaten Bandung, Provinsi Jawa Barat.
3. Personal Guarantee atas nama Tan Heng Lok.
1. SHM No. 141 / Desa Srirahayu, Situation Picture:, dated 19-09-1990, No. 4196/1990, Area: 561 M2, recorded under the name Jonny Aldymoro, located in Srirahayu Village, Cikancung District, Bandung Regency, West Java Province.
2. SHM No. 142 / Srirahayu Village, Situation Picture: 19-09-1990, No. 4197/1990, Area: 895 M2, recorded under the name Jonny Aldymoro, located in Srirahayu Village, Cikancung District, Bandung Regency, West Java Province.
3. Personal Guarantee on behalf of Tan Heng Lok.
20. UTANG PEMBIAYAAN KONSUMEN 20. CONSUMER FINANCING PAYABLE
Akun ini terdiri dari: This account consists of:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020 PT Mitsubishi UFJ Lease & Finance
Indonesia 9.097.679.086 9.708.336.377 PT Mitsubishi UFJ Lease &
Finance Indonesia PT BNI Multifinance 838.886.073 1.099.611.752 PT BNI Multifinance
PT BCA Finance 210.332.069 269.415.941 PT BCA Finance
Jumlah 10.146.897.228 11.077.364.070 Total
Dikurangi bagian yang jatuh tempo
dalam satu tahun 3.209.970.554 3.912.690.712 Less current portion Bagian yang akan jatuh tempo lebih
dari satu tahun 6.936.926.674 7.164.673.358 Long-term portion
Grup memiliki perjanjian utang pembiayaan konsumen dengan PT Mitsubishi UFJ Lease & Finance Indonesia, pihak ketiga, berdasarkan perjanjian No.
BD.SBA2003038 tanggal 27 Maret 2020. Perjanjian ini memiliki jangka waktu 48 bulan dan jatuh tempo pada tanggal 24 Maret 2024 dengan tingkat suku bunga tetap sebesar 13,00%.
The Group has consumer financing payable agreement with PT Mitsubishi UFJ Lease & Finance Indonesia, third party, based on agreement No.
BD.SBA2003038 dated March 27, 2020. This loan has a 48 months term and will be due on March 24, 2024 with a fixed interest rate of 13.00%.
Grup memiliki perjanjian utang pembiayaan konsumen dengan PT BNI Multifinance, pihak ketiga, berdasarkan perjanjian No. BNIMF/6.4/181, BNIMF/6.4/066, BNIMF/6.4/017 dan BNIMF/6.4/081 tanggal 17 Desember 2018, 28 Juli 2017, 20 Februari 2017 dan 6 Oktober 2016. Perjanjian ini memiliki jangka waktu 36 bulan dan masing-masing jatuh tempo pada tanggal 17 Desember 2021, 28 Juli 2020, 20 Februari 2020 dan 6 Oktober 2019 dengan tingkat suku bunga tetap masing-masing sebesar 14%, 13,5%, 13,5% dan 15%.
The Group has consumer financing payable agreement with PT BNI Multifinance, third party, based on agreement No. BNIMF/6.4/181, BNIMF/6.4/066, BNIMF/6.4/017 and BNIMF/6.4/081 dated December 17, 2018, July 28, 2017, February 20, 2017 and October 6, 2016. This loan has a 36 months term and will due on December 17, 2021, July 28, 2020, February 20, 2020 and October 6, 2016 with a fixed interest rate of 14%, 13.5%, 13.5%, and 15%, respectively.
Pada tanggal 23 Maret 2020, 27 Juli 2020 dan 20 Februari 2020, Grup telah melunasi utang pembiayaan konsumen untuk perjanjian No. BNIMF/6.4/081, No. BNIMF/6.4/066 dan No.
BNIMF/6.4/017.
As of March 23, 2020, July 27, 2020 and February 20, 2020, the Group has paid the consumer financing payable for agreement No.
BNIMF/6.4/081, No. BNIMF/6.4/066 and No.
BNIMF/6.4/017.
Grup memiliki perjanjian utang pembiayaan konsumen dengan PT BCA Finance, pihak ketiga, berdasarkan perjanjian No. 19-0330 tanggal 5 Februari 2020. Perjanjian ini memiliki jangka waktu 36 bulan dan jatuh tempo pada tanggal 5 Januari 2023 dengan tingkat suku bunga tetap sebesar 6%.
The Group has consumer financing payable agreement with PT BCA Finance, third party, based on agreement No. 19-0330 dated February 5, 2020.
This loan has 36 months term and will be due on January 5, 2023 with a fixed interest rate of 6%.
Grup memiliki perjanjian utang pembiayaan konsumen dengan PT BCA Finance, pihak ketiga, berdasarkan perjanjian No. 1202003594-PK-001 tanggal 11 November 2019. Perjanjian ini memiliki jangka waktu 36 bulan dan jatuh tempo pada tanggal 11 Oktober 2022 dengan tingkat suku bunga tetap sebesar 13,16%. Pada tanggal 26 November 2020, Grup telah melunasi perjanjian utang pembiayaan konsumen tersebut.
The Group has consumer financing payable agreement with PT BCA Finance, third party, based on agreement No. 1202003594-PK-001 dated November 11, 2019. This loan has a 36 months term and will be due on October 11, 2022 with a fixed interest rate of 13.16%. As of November 26, 2020, the Group has paid the consumer financing payable agreement.
Pada tanggal 31 Maret 2021 dan 31 Desember 2020 Grup telah memenuhi persyaratan dan pembatasan atas utang pembiayaan konsumen kepada Pihak Pertama/Factor.
As of March 31, 2021 and December 31, 2020, the Group has fulfilled the requirements and restrictions on consumer financing payable to First Party / Factor.