31 Maret/ 31 Desember/
March December
2016 2015
Pihak berelasi (Catatan 30): Related parties (Note 30):
Dolar Amerika Serikat 125,894,521 106,190,196 United States Dollar
Rupiah 1,634,760 897,707 Rupiah
Piutang usaha - pihak berelasi 127,529,281 107,087,903 Trade receivables - related parties
Piutang usaha, bersih 471,814,159 448,012,221 Trade receivables, net
Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows:
31 Maret/ 31 Desember/
March December
2016 2015
Lancar 269,331,366 331,087,555 Current
Jatuh tempo: Overdue:
1 sampai 30 hari 15,174,482 2,520,123 1 to 30 days
31 sampai 90 hari 64,935,777 20,007,527 31 to 90 days
Lebih dari 90 hari 145,292,794 117,317,275 Over 90 days
494,734,419 470,932,480
Provision for
Penyisihan penurunan nilai - pihak ketiga (22,920,259) (22,920,259) impairment losses - third parties
Piutang usaha, bersih 471,814,160 448,012,221 Trade receivables, net
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, piutang usaha sebesar Rp145.292.794 dan Rp116.924.666 telah lewat jatuh tempo namun tidak mengalami penurunan nilai. Piutang tersebut berasal dari sejumlah pelanggan yang tidak memiliki sejarah gagal bayar.
As at March 31, 2016, and December 31, 2015,
trade receivables of Rp145,292,794 and
Rp116,924,666 were past due but not impaired. These relate to a number of independent customers for whom there is no recent history of default.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, piutang usaha sebesar Rp22.920.259 mengalami penurunan nilai dan telah diprovisikan. Piutang individual yang diturunkan nilainya terutama terkait dengan pelanggan Perusahaan, yang secara tidak terduga mengalami situasi ekonomi yang sulit.
As at March 31, 2016, and December 31, 2015, trade receivables amounting Rp22,920,259 were impaired and had been provisioned for. The individually impaired receivables mainly related to the Company's customers, which are unexpectedly in difficult economic circumstances.
Piutang usaha merupakan piutang tanpa bunga. Karena jatuh temponya yang pendek, jumlah tercatat piutang usaha kurang lebih sama dengan nilai wajarnya.
Trade receivables are non-interest bearing. Due to the short-term nature of trade receivables, their carrying amounts approximate their fair value.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, terdapat piutang usaha sebesar Rp3.812.000 yang digunakan sebagai jaminan atas pinjaman modal usaha dari PT Bank Rakyat Indonesia (Persero) Tbk
(“BRI”) (Catatan 17c).
As at March 31, 2016, and December 31, 2015, trade receivables amounting to Rp3,812,000 are used as collateral for a working capital loan from PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”) (Note 17c).
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Berdasarkan penelaahan terhadap status piutang usaha masing-masing pelanggan pada akhir tahun, manajemen berkeyakinan bahwa nilai penyisihan penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha.
Based on the review of the status of the individual receivable accounts at the end of the year, management believes that the provision for impairment loss is sufficient to cover possible losses from the uncollectible receivables.
Perubahan penyisihan penurunan nilai - pihak ketiga adalah sebagai berikut:
Changes in the amounts of the provision for impairment loss - third parties are as follows:
31 Maret/ 31 Desember/
March December
2016 2015
Saldo awal tahun 22,920,259 15,270,415 Balance at beginning of the year
Penyisihan selamatahun berjalan - 7,649,844 Provision during the year
Saldo akhir tahun 22,920,259 22,920,259 Balance at end of the year
6. PERSEDIAAN 6. INVENTORIES
31 Maret/ 31 Desember/
March December
2016 2015
Persediaan produk: Products inventory:
Emas dan perak 634,065,965 908,865,690 Gold and silver
Feronikel 296,099,247 110,800,196 Ferronickel
Bijih bauksit 107,136,421 103,993,933 Bauxite ore
Presipitat emas dan perak 19,376,213 20,208,194 Gold and silver precipitates
Batubara 15,021,203 18,298,076 Coal
Logam mulia lainnya 4,285,969 4,941,646 Other precious metals
1,075,985,018 1,167,107,735
Bahan baku 272,542,851 298,412,777 Raw material
Suku cadang dan bahan pembantu 255,893,833 299,961,230 Spare parts and supplies
Barang dalam proses 43,019,932 62,625,698 Work-in-process
1,647,441,634 1,828,107,440
Penyisihan rugi penurunan nilai Provision for impairment loss
persediaan (10,133,707) (75,522,883) of inventories
Persediaan, bersih 1,637,307,927 1,752,584,557 Inventories, net
Pada periode tiga bulan yang berakhir 31 Maret 2016 dan 2015, biaya atas persediaan diakui sebagai beban dan termasuk pada beban pokok penjualan masing-masing sebesar Rp1.863.210.401 dan Rp2.600.371.567.
During the three month period ended March 31, 2016 and 2015, the cost of inventories recognised as expense and included in cost of goods sold
amounted to Rp1,863,210,401 and
6. PERSEDIAAN (lanjutan) 6. INVENTORIES (continued)
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, persediaan nikel, emas, perak, suku cadang dan bahan pembantu telah diasuransikan terhadap risiko kerugian akibat kerusakan fisik dan pencurian dengan nilai pertanggungan keseluruhan sebesar masing- masing AS$89.582.120 dan AS$89.582.120 atau setara dengan masing-masing Rp1.189 milyar (nilai penuh) dan Rp1.235 milyar (nilai penuh). Manajemen berkeyakinan bahwa nilai pertanggungan asuransi telah cukup untuk menutup kemungkinan kerugian yang timbul atas risiko tersebut.
As at March 31, 2016 and December 31, 2015, inventories of nickel, gold, silver, spareparts and supplies were insured against the risk of physical damage and theft under blanket policies with a total
insurance coverage of US$89,582,120 and
US$89,582,120, respectively or equivalent to Rp1,189 billion (full amount) and Rp1,235 billion (full amount), respectively. Management believes that the insurance coverage is adequate to cover possible losses arising from such risks.
Mutasi dari penyisihan penurunan nilai persediaan adalah sebagai berikut:
Movement of provision for impairment of inventories is as follows:
31 Maret/ 31 Desember/
March December
2016 2015
Saldo awal tahun (75,522,883) (6,470,648) Beginning balance of the year
Mutasi selama tahun berjalan: Movement during the year:
Penyisihan selama tahun berjalan - (69,052,235) Provision during the year
Pemulihan penyisihan penurunan nilai 65,389,176 - Recovery of provision for impairment
Saldo akhir tahun (10,133,707) (75,522,883) Ending balance of the year
Pada tahun yang berakhir 31 Desember 2015, terdapat perubahan provisi penurunan nilai persediaan terkait persediaan produk tertentu yang harga perolehannya melebihi nilai realisasi bersihnya.
During the year ended December 31, 2015, additional provision for inventory impairment was recorded in relation to certain product inventories for which costs exceeded their net realisable values.
Pada tanggal 31 Maret 2016, Grup mengakui pemulihan penyisihan penurunan nilai atas persediaan karena persediaan yang sebelumnya disisihkan tersebut dapat digunakan.
As at March 31, 2016, the Group recognised recovery of provision for impairment of inventories because the previously provided inventories were usable.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, persediaan CSD sebesar Rp37.000.000 digunakan sebagai jaminan atas pinjaman bank dari BRI (Catatan 17c).
As at March 31, 2016 and December 31, 2015, CSD‟s inventories amounting to Rp37,000,000 are used as collateral for bank loan from BRI (Note 17c).