ESTIMATES AND ASSUMPTIONS Penyusunan laporan keuangan konsolidasian interim
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
30 Juni 2021 /
June 30, 2021 31 Desember 2020 / December 31, 2020
PT Hengsheng Plastic International 1.207.837.296 236.736.015 PT Hengsheng Plastic International PT Adiguna Prakarsa Mandiri 798.038.608 667.737.991 PT Adiguna Prakarsa Mandiri PT Papertech Indonesia 740.358.856 475.680.370 PT Papertech Indonesia PT Bumi Wahyu Jaya Abadi 727.985.386 1.649.594.189 PT Bumi Wahyu Jaya Abadi
CV Bima Sakti 663.960.342 639.147.126 CV Bima Sakti
PT Indotex Makmur Sejahtera 390.118.060 495.410.221 PT Indotex Makmur Sejahtera
CV Indopen 330.294.119 330.294.119 CV Indopen
PT Sinar Mulia Plasindo Lestari 178.749.991 247.499.989 PT Sinar Mulia Plasindo Lestari PT Hasil Damai Textile 175.837.200 460.306.385 PT Hasil Damai Textile PT Duta Karunia Sejahtera 115.799.999 - PT Duta Karunia Sejahtera PT Kemasindocepat Bandung 76.077.230 111.655.500 PT Kemasindocepat Bandung 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) 595.780.223 645.715.238 Others (each below Rp 100,000,000)
Jumlah 6.000.837.310 6.583.470.001 Total
Berdasarkan umur Based on aging
30 Juni 2021 /
June 30, 2021 31 Desember 2020 / December 31, 2020
Belum jatuh tempo 2.414.984.806 1.814.292.363 Not yet due
1 – 30 hari 1.387.765.473 1.741.436.546 1-30 days
31 – 60 hari 1.264.875.251 1.423.087.278 31-60 days
61 – 90 hari 602.917.660 727.352.828 61-90 days
Lebih dari 90 hari 330.294.120 877.300.986 More than 90 days
Jumlah 6.000.837.310 6.583.470.001 Total
17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
30 Juni 2021 / June 30, 2021
31 Desember 2020 / December 31, 2020
Bunga pinjaman 43.288.605.392 23.395.788.089 Loan interest
Denda pinjaman 7.389.281.415 1.806.846.942 Loan penalties
Biaya emisi saham 866.443.182 - Stock issuance cost
Premi asuransi 161.443.498 - Insurance premi
Jasa profesional - 150.000.000 Professional fee
Lain-lain 3.225.000 1.889.999 Others
Jumlah 51.708.998.487 25.354.525.030 Total
Akun ini terdiri dari: This account consists of:
30 Juni 2021 / June 30, 2021
31 Desember 2020 / December 31, 2020
CV Jasa Cemerlang 694.858.261 740.399.999 CV Jasa Cemerlang
Adhi Mitra Dinamika 280.000.001 - Adhi Mitra Dinamika
Lain-lain (masing-masing di bawah Rp
250.000.000) 486.648.739 276.121.885 Others (each below
Rp 250,000,000)
Jumlah 1.461.507.001 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:
30 Juni 2021 /
June 30, 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 dan5 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.
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.
PT Bank Negara Indonesia (Persero) Tbk (BNI) (lanjutan)
PT Bank Negara Indonesia (Persero) Tbk (BNI) (continued)
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).
Pada tanggal 30 Juni 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 June 30, 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.
Berdasarkan Surat Permohonan Restrukturisasi Fasilitas Kredit No. 0014/SBAT/DK/III/2021 tanggal 19 Maret 2021, Perusahaan mengajukan permohonan restrukturisasi fasilitas kredit kepada PT Bank Negara Indonesia (Persero) Tbk. Namun perihal restrukturisasi fasilitas kredit tersebut masih dalam proses analisa internal PT Bank Negara Indonesia (Persero) Tbk.
Based on the Request for Restructuring of Credit Facility No. 0014/SBAT/DK/III/2021 dated March 19, 2021, the Company submitted an application for restructuring of credit facilities to PT Bank Negara Indonesia (Persero) Tbk. However, the restructuring of the credit facility is still in the process of internal analysis of PT Bank Negara Indonesia (Persero) Tbk.
Perusahaan masih tetap harus melakukan pembayaran kewajiban sesuai dengan kemampuan Perusahaan atau minimal Rp 500.000.000 per bulan dan Perusahaan wajib menyalurkan seluruh hasil usaha melalui rekening yang dimiliki Perusahaan pada PT Bank Negara Indonesia (Persero) Tbk sebagai salah satu pertimbangan internal dalam melakukan analisa restrukturisasi fasilitas kredit.
The Company still has to pay its obligations in accordance with the Company's capabilities or a minimum of Rp 500,000,000 per month and the Company is required to channel all business results through an account held by the Company at PT Bank Negara Indonesia (Persero) Tbk as one of the internal considerations in conducting analysis restructuring of credit facilities.
Sampai dengan tanggal laporan keuangan konsollidasian, Perusahaan telah melakukan kewajiban pembayaran sesuai dengan yang disyaratkan PT Bank Negara Indonesia (Persero) Tbk sebesar Rp 500.000.000 per bulan.
As of the date of consolidated financial statements, the Company has paid its obligations as required by PT Bank Negara Indonesia (Persero) Tbk amounted to Rp 500,000,000 per month.
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.
PT Bank Bukopin Tbk (lanjutan) PT Bank Bukopin Tbk (lanjutan) 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.