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DAFTAR ISI
CONTENTS
Pernyataan Direksi
Directors Statement
Ekshibit A
Exhibit A
Catatan/
Notes
A S E T
Aset Lancar
Kas dan setara kas
Deposito berjangka
Piutang usaha
Pihak ketiga - setelah dikurangi
cadangan kerugian penurunan nilai pada
tahun 2015 dan 2014 sebesar Rp 2.287.459
Pihak-pihak berelasi
Piutang lain-lain - Pihak ketiga
Persediaan
Pajak dibayar dimuka
Uang muka
Biaya dibayar dimuka
31 Desember/
December
2015
31 Desember/
December
2 0 1 4 *)
70.944.918
1.504.562
3.411.046
1.433.451
5.499.386
8.611.529
364.814.864
99.619.104
4.655.310
341.529.516
32.788.834
10.085.798
1.549.663
362.015.197
110.871.473
1.012.285
376.648.221
1.279.746
15.283.005
1.230.837
404.955.802
107.153.991
1.639.723
464.139.560
17.989.004
18.152.241
1.135.697
4
5
6
29
7
25
8
1 Januari/
January
2 0 1 4 *)
S E T S
Current Assets
Cash and cash equivalents
Time deposit
Trade receivables
Third parties - net of allowance for
impairment losses
on 2015 and 2014 as of Rp 2,287,459
Related parties
Other receivables - Third parties
Inventories
Prepaid taxes
Advances
Prepaid expenses
927.492.569
873.185.261
25
9
10.148.530
2.200.000
9.754.844
2.250.000
9.754.844
2.400.000
10
396.189.098
121.782.583
136.292.370
25
11
22.433.884
14.575.597
42.580.947
10.977.680
51.362.848
Non-Current Assets
Estimated claims for corporate tax refund
Available for sale financial asset
Property, plant and equipment net of
accumulated depreciation of
Rp 75,671,177 (2014 : 207,509,064)
Deferred tax assets
Other non-current assets
430.971.512
190.943.971
210.787.742
1.358.464.081
1.064.129.232
1.240.064.675
1.029.276.933
TOTAL ASSETS
*) As restated (see note 37)
Ekshibit A/2
Exhibit A/2
31 Desember/
December
2 0 1 4 *)
655.410.832
550.111.604
724.218.660
77.435.442
31.747.439
58.215.398
4.291.098
77.045.047
63.485.240
97.563.834
8.619.360
170.637.428
77.408.931
19.102.681
2.993.157
16
31.909.172
9.179.887
14.238.849
18.187.457
9.953.849
20.295.064
17
855.891
854.953
1.570.690
Current Liabilities
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Taxes payables
Advances from customers
Third parties
Related parties
Accrued expenses
Current maturities of
finance lease liabilities
883.284.008
846.116.408
1.052.583.258
12
1 Januari/
January
2 0 1 4 *)
13
29
14
25
15
29
LIABILITIES
31 Desember/
December
2015
Catatan/
Notes
43.297.631
13.354.080
Non-Current Liabilities
1.503.522
54.612.920
51.307.372
1.227.561
50.391.544
1.834.382
38.717.277
107.423.814
51.619.105
40.551.659
Jumlah Liabilitas
990.707.822
897.735.513
1.093.134.917
Total Liabilities
75.600.000
3.900.000
2.000.000
Ekuitas
Modal saham - nilai nominal Rp 500 per saham
(angka penuh)
Modal dasar - 600.000.000 saham
Modal ditempatkan dan disetor 151.200.000 saham
Agio saham
Cadangan tersedia untuk dijual
Surplus revaluasi aset tetap
Saldo laba
Ditentukan penggunaannya
Tidak ditentukan penggunaannya
17
25
28
12.774.497
65.820.092
11.774.497
73.269.051
11.774.497
53.650.840
Equity
Share capital - par value Rp 500 per share
(full amount)
Authorized - 600,000,000 shares
Subscribed and paid-up 151,200,000 shares
Additional on paid in capital
Available-for-sale reserves
Revaluation surplus
of property,plant and equipment
Retained earnings
Appropriated
Unappropriated
367.766.014
166.393.548
146.925.337
75.600.000
3.900.000
1.800.000
36
207.871.425
18
19
9.755)
171
4.421
Non-controlling interest
367.756.259
166.393.719
146.929.758
Total Equity
1.358.464.081
1.064.129.232
1.240.064.675
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
75.600.000
3.900.000
1.850.000
Ekshibit B
PT JEMBO CABLE COMPANY Tbk DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENDAPATAN KOMPREHENSIF LAIN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
PENJUALAN BERSIH
BEBAN POKOK PENJUALAN
2015
20,29
1.663.335.876
1.493.012.114
NET SALES
21,22,29
1.478.752.662
1.324.529.003
184.583.214
168.483.111
GROSS PROFIT
23
23
(
(
37.847.935)
34.304.349)
3.117.969
635.947
130.401
39.662.342)
(
(
(
(
682.857)
38.937.048)
8.031.974)
20.504.693)
2
2
24
2 0 1 4 *)
(
(
36.474.534)
40.758.488)
2.104.222
466.133
249.537
39.293.769)
(
(
(
9.649.502)
8.017.493)
3.904.687)
8.496.333
Catatan/
Notes
LABA KOTOR
Beban penjualan
Beban umum dan administrasi
Penjualan barang rusak
Keuntungan atas penjualan aset tetap
Penghasilan bunga
Beban pinjaman
Rugi atas revaluasi
aset tetap entitas anak
Rugi selisih nilai tukar mata uang asing - Bersih
Provisi dan administrasi bank
Lain-lain - Bersih
Exhibit B
33.204.530
6.183.104)
151.440
11.487.863)
2.187.667
6.031.664)
9.300.196)
25
2.464.669
23.904.334
187.177
277.172.651
35
35
69.339.957)
208.019.871
Selling expenses
General and administrative expenses
Sales of scrap
Gain on sale of property, plant and equipment
Interest income
Interest expenses
Loss on revaluation of property,plant
and equipment of the subsidiaries
Loss on foreign exchange - Net
Provisions and bank administration
Others - Net
5.720.497)
1.430.124
4.290.373)
150.000)
4.440.373)
50.000)
207.969.871
210.434.540
2.482.658
17.989)
19.463.961
2.464.669
Jumlah
23.908.584
4.250)
23.904.334
Total
207.961.808
8.063
4.440.373)
-
Jumlah
207.969.871
4.440.373)
Total
26
16,42
158,13
Exhibit C
Modal
Agio saham/
disetor/
Additional
Paid-in
on paid-in
capital
capital
75.600.000
75.600.000
-
75.600.000
Revaluation
dijual/
surplus of
Ditentukan
ditentukan
Plant
property and
penggunaan-
penggunaan-
to equity
holders of
pengendali/
Jumlah
nya/
nya/
the parent
Non-controlling
ekuitas/ Total
equipment
appropriated
unappropriated
company
interest
equity
2.000.000
2.000.000
(
3.900.000
3.900.000
-
aset tetap /
untuk
reserves
150.000)
1.850.000
Dividen tunai
75.600.000
3.900.000
Catatan/Note 18
Catatan/Note 19
1.800.000
207.871.425
207.871.425
12.774.497
attributable
54.381.426
11.774.497
1.000.000
11.774.497
11.774.497
50.000)
Retained earnings
Tidak
Cadangan umum
kepada pemilik
entitas induk/
Equity
Saldo laba/
tersedia
Available-forsale
3.900.000
revaluasi
730.586)
147.655.923
(
146.925.337
19.618.211
19.468.211
73.269.051
166.393.548
1.000.000)
9.072.000)
4.421
730.586)
53.650.840
Kepentingan
non
146.929.758
4.250)
19.463.961
171
166.393.719
9.072.000)
730.586)
4.421
9.072.000)
Cash devidend
2.623.041
210.444.466
9.926)
210.434.540
65.820.092
367.766.014
9.755)
367.756.259
Catatan/Note 9 Catatan/Note 36
Ekshibit D
Exhibit D
2014
1.581.044.029
1.448.718.277
( 1.308.846.152)
(
83.205.124)
(
(
(
188.992.753
39.434.140)
122.423.237)
2.824.580
8.409.802)
( 1.183.269.007)
(
67.761.235)
197.688.036
39.302.549)
106.002.193)
10.153.124)
-
(
(
(
21.550.154
42.230.169
50.601.111)
16.994.866)
4.750.124
143.880)
62.989.733)
(
(
118.926.826
9.072.000)
881.375)
108.973.451
67.533.872
(
(
8.722.793
4.579.148)
466.133
4.454.857
9.064.634
51.790.569)
1.592.575)
53.383.143)
3.411.046
5.499.386
70.944.918
3.411.046
Ekshibit E
Exhibit E
1.
UMUM
a.
1.
GENERAL
a.
Dewan Komisaris
Presiden Komisaris/
Komisaris Independen
Komisaris
Komisaris Independen
:
:
:
:
:
:
Board of Commissioners
President Commissioner/
Independent Commissioner
Commissioner
Independent Commissioner
Exhibi
Ekshibit E/2
Exhibit E/2
1.
U M U M (Lanjutan)
a.
1.
:
:
:
:
a. Establishment
(Continued)
Santoso
Nany Ang Santoso
Antonius Benady
Satoru Yoshikawa
Entitas anak
Perusahaan memiliki penyertaan saham sebesar
99,89% pada PT Jembo Energindo, entitas
anaknya yang berkedudukan di Jakarta dengan
bidang usaha industri pembangkit tenaga listrik.
Entitas anak tersebut mulai berproduksi secara
komersial pada tanggal 5 Agustus 2002. Pada
tanggal 31 Desember 2015, jumlah aset entitas
anaknya
sebesar
Rp
36.932.837
(2014:
Rp 61.314.690). Pada 2014, entitas anaknya
mengganti usahanya menjadi produksi tenaga
surya.
c.
d.
G E N E R A L (Continued)
and
General
Information
Board of Directors
President Director
Director
Director
Director
:
:
:
:
the
consolidated
financial
Ekshibit E/3
Exhibit E/3
b.
Dasar Penyusunan
2.
Basis of Preparation
Dasar Pengukuran
b.
Basis of Measurement
Ekshibit E/4
Exhibit E/4
2.
IKHTISAR
(Lanjutan)
b.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
2.
24
46
48
50
(Revisi
(Revisi
(Revisi
(Revisi
2013)
2014)
2014)
2014)
Penyajian laporan
keuangan
Laporan keuangan
Tersendiri
Investasi pada Entitas
Asosiasi dan Ventura
Bersama
Imbalan Kerja
Pajak Penghasilan
Penurunan Nilai Aset
Instrumen Keuangan :
Penyajian
Instrumen Keuangan :
Pengakuan dan
Pengukuran
Instrumen Keuangan :
Pengungkapan
Laporan Keuangan
Konsolidasian
Pengaturan Bersama
Pengungkapan
Kepentingan
dalam Entitas lain
Pengukuran Nilai Wajar
PSAK
PSAK
PSAK
PSAK
24
46
48
50
(Revised
(Revised
(Revised
(Revised
2013)
2014)
2014)
2014)
Presentatin of
financial statements
Separate financial
statements
Investments in
Associates and Joint
Ventures
Employee Benefits
Income Tax
Impairmen of Assets
Financial Instrument:
Presentation
Financial Instrument :
Recognition and
Measurements
Financial Instrument:
Disclosures
Consolidated Financial
Statements
Joint Arrangements
Disclosure of Interests
in other Entities
Fair Value
Measurements
Penundaan
Postponement
Ekshibit E/5
Exhibit E/5
2.
IKHTISAR
(Lanjutan)
b.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Amandemen
ini
mensyaratkan
pos-pos
penghasilan komprehensif lain dikelompokkan ke
dalam dua bagian:
Yang akan atau mungkin direklasifikasi ke
laba rugi
Yang tidak akan direklasifikasi ke laba rugi
Amandemen ini hanya mempengaruhi penyajian
laporan keuangan, tidak berpengaruh terhadap
laporan posisi keuangan atau kinerja Perusahaan.
Ekshibit E/6
Exhibit E/6
2.
IKHTISAR
(Lanjutan)
b.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Ekshibit E/7
Exhibit E/7
2.
IKHTISAR
(Lanjutan)
b.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Basis of Measurement(Continued)
PSAK 5 (Penyesuaian
Operasi,
Segmen
2015),
2015),
PSAK 13 (Penyesuaian
Investasi,
2015),
2015),
PSAK
19
(Penyesuaian
Takberwujud,
2015), Aset
2015),
2015),
2015),
2015), Properti
2015),
Ekshibit E/8
Exhibit E/8
2. IKHTISAR
(Lanjutan)
b.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
2.
Basis of Measurement(Continued)
PSAK
4,
Laporan
Keuangan
Tersendiri tentang Metode Ekuitas dalam
Laporan Keuangan Tersendiri,
PSAK
65,
Laporan
Keuangan
Konsolidasian tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi,
PSAK
65,
Consolidated
Financial
Statements about Investment Entities:
Applying the Consolidation Exception,
Ekshibit E/9
Exhibit E/9
2.
IKHTISAR
(Lanjutan)
b.
c.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Basis of Measurement(Continued)
Dasar Konsolidasian
c. Basis of Consolidation
Ekshibit E/10
Exhibit E/10
2. IKHTISAR
(Lanjutan)
c.
AKUNTANSI
SIGNIFIKAN
d.
KEBIJAKAN
2.
The
consolidated
financial
statements
incorporate the results of business combinations
using the acquisition method. In the statement
of financial position, the acquiree's identifiable
assets, liabilities and contingent liabilities are
initially recognised at their fair values at the
acquisition date.
The results of acquired
operations are included in the consolidated
statement of comprehensive income from the
date on which control is obtained. They are
deconsolidated from the date on which control
ceases.
Kepentingan nonpengendali
Untuk bisnis kombinasi yang terjadi sebelum
tanggal 1 Januari 2011, Perusahaan pada awalnya
mengakui adanya kepentingan nonpengendali
pada pihak yang diakuisisi pada bagian
proportional milik kepentingan nonpengendali
dari aset net milik pihak yang diakuisisi. Untuk
binis kombinasi yang terjadi setelah tanggal
1 Januari 2011, Perusahaan memiliki pilihan, atas
dasar transaksi per transaksi, untuk pengakuan
awal kepentingan nonpengendali atas pihak
yang diakuisisi yang merupakan kepentingan
kepemilikan masa kini dan memberikan kepada
pemegangnya sebesar bagian proporsional atas
aset neto milik entitas ketika dilikuidasi pada
baik nilai wajar tanggal akuisisi atau, pada bagian
proporsional kepemilikan instrumen masa kini
sejumlah aset neto teridentifikasi milik pihak
yang diakuisisi. Komponen lain kepentingan
nonpengendali seperti opsi saham beredar secara
umum diakui pada nilai wajar. Perusahaan tidak
memilih untuk menggunakan opsi tersebut untuk
menggunakan nilai wajar akuisisi pada tanggal
yang ditetapkan.
d.
Non-controlling interests
For business combinations completed prior to
1 January 2011, the Company initially recognised
any non-controlling interest in the acquiree at
the non-controlling interest's proportionate share
of the acquiree's net assets.
For business
combinations completed on or after 1 January
2011 the Company has the choice, on a
transaction by transaction basis, to initially
recognise any non-controlling interest in the
acquiree which is a present ownership interest
and entitles its holders to a proportionate share
of the entity's net assets in the event of
liquidation at either acquisition date fair value
or, at the present ownership instruments'
proportionate share in the recognised amounts of
the acquiree's identifiable net assets. Other
components of non-controlling interest such as
outstanding share options are generally
measured at fair value. The Company has not
elected to take the option to use fair value in
acquisitions completed to date.
Ekshibit E/11
Exhibit E/11
2.
IKHTISAR
(Lanjutan)
d.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
e.
Foreign Currency
Ekshibit E/12
Exhibit E/12
2.
IKHTISAR
(Lanjutan)
e.
KEBIJAKAN
SIGNIFIKAN
2.
Mata uang
f.
AKUNTANSI
2015
2014
Foreign Currencies
1 EUR
15.069,68
15.133,27
1 EUR
1 US $
13.795,00
12.440,00
1 US $
1 SG $
9.751,19
9.422,11
1 SG $
100 JPY
11.452,42
10.424,88
100 JPY
1 AUD $
10.064,16
10.218,23
1 A UD $
1 GBP
20.451,11
19.370,34
1 GBP
Pihak-Pihak Berelasi
f.
Related Parties
Ekshibit E/13
Exhibit E/13
2.
IKHTISAR
(Lanjutan)
f.
AKUNTANSI
SIGNIFIKAN
g.
KEBIJAKAN
2.
Transaksi
tersebut
dilakukan
berdasarkan
persyaratan yang disepakati oleh pihak-pihak.
Persyaratan-persyaratan tersebut mungkin tidak
sama dengan transaksi-transaksi dengan bukan
pihak berelasi.
Aset Keuangan
Perusahaan mengklasifikasikan aset keuangannya
ke dalam kategori yang di jelaskan di bawah ini,
tergantung pada tujuan pengakuisisian aset.
Perusahaan
tidak
mengklasifikasikan
aset
keuangannya sebagai dimiliki hingga jatuh tempo.
g.
Financial Assets
The Company classifies its financial assets into
one of the categories discussed below, depending
on the purpose for which the asset was acquired.
The Company has not classified any of its
financial assets as held to maturity.
Ekshibit E/14
Exhibit E/14
2.
IKHTISAR
(Lanjutan)
g.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
2.
Ekshibit E/15
Exhibit E/15
2.
IKHTISAR
(Lanjutan)
g.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
i.
h.
i.
Piutang
usaha
merupakan
jumlah
yang
terutangdari pelanggan atas penjualan barang
dagangan atau jasa dalam kegiatan usaha normal.
Jika piutang diperkirakan dapat ditagih dalam
waktu satu tahun atau kurang (atau dalam siklus
operasi normal jika lebih panjang), piutang
diklasifikasikan sebagai aset lancar. Jika tidak,
piutang disajikan sebagai aset tidak lancar.
Piutang
non-usaha
dari
pihak
berelasi
merupakan saldo piutang yang terkait dengan
pinjaman yang diberikan kepada pihak berelasi
Perusahaan. Piutang usaha dan piutang nonusaha padaawalnya diakui sebesar nilai wajar dan
selanjutnya diukur pada biaya perolehan
diamortisasi dengan menggunakan metode
bunga efektif, apabila dampak pendiskontoan
signifikan, dikurangi provisi atas penurunan
nilai.
Ekshibit E/16
Exhibit E/16
2.
IKHTISAR
(Lanjutan)
i.
j.
KEBIJAKAN
Piutang Usaha
(Lanjutan)
AKUNTANSI
dan
Piutang
SIGNIFIKAN
Non-Usaha
Kolektibilitas piutang usaha dan piutang nonusaha ditinjau secara berkala. Piutang yang
diketahui tidak tertagih, dihapuskan dengan
secara langsung mengurangi nilai tercatatnya.
Akun penyisihan digunakan ketika terdapat
bukti yang objektif bahwa Grup tidak dapat
menagih seluruh nilai terutang sesuai dengan
persyaratan awal piutang. Kesulitan keuangan
signifikan yang dialami debitur, kemungkinan
debitur dinyatakan pailit atau melakukan
reorganisasi keuangan dan gagal bayar atau
menunggak pembayaran merupakan indikator
yang dianggap dapat menunjukan adanya
penurunan nilai piutang. Jumlah penurunan
nilai adalah sebesar selisih antara nilai tercatat
aset dan nilai kini dari estimasi arus kas masa
depan pada tingkat suku bunga efektif awal. Arus
kas terkait dengan piutang jangka pendek tidak
didiskontokan apabila efek diskonto tidak
material.
Persediaan
j.
selama
dengan
Inventories
Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line
method.
Ekshibit E/17
Exhibit E/17
2.
2.
Aset Tetap
Bangunan
Instalasi listrik
Mesin
Peralatan pabrik
Peralatan laboratorium
Peralatan kantor
Kendaraan bermotor
Buildings
Electrical installations
Machineries
Factory equipment
Laboratory equipment
Office equipment
Motor vehicles
Property, plant and equipment are initially carried
at cost. The cost of an asset comprises its purchase
price and any directly attributable costs of bringing
the asset to the working condition and location for
its intended use.
Ekshibit E/18
Exhibit E/18
2.
(selain
Ekshibit E/19
Exhibit E/19
2.
IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Ketika
nilai
tercatat
aset
melebihi
nilai
terpulihkannya, maka aset tersebut dicatat sebesar
nilai terpulihkan. Kerugian penurunan nilai diakui di
dalam laporan laba rugi komprehensif konsolidasian
kecuali aset yang relevan dinilai pada jumlah yang
direvaluasi, yang dalam hal ini kerugian penurunan
nilai diperlakukan sebagai penurunan revaluasi.
m. Penurunan
n. Liabilitas keuangan
n.
Financial liabilities
Ekshibit E/20
Exhibit E/20
2.
IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Aset Sewaan
o.
o.
Leased Assets
Where substantially all of the risks and rewards
incidental to ownership of a leased asset have
been transferred to the Company (a "finance
lease"), the asset is treated as if it had been
purchased outright. The amount initially
recognised as an asset is the lower of the fair
value of the leased property and the present
value of the minimum lease payments payable
over the term of the lease. The corresponding
lease commitment is shown as a liability. Lease
payments are analysed between capital and
interest. The interest element is charged to the
consolidated statement of comprehensive income
over the period of the lease and is calculated so
that it represents a constant proportion of the
lease liability. The capital element reduces the
balance owed to the lessor.
p.
2.
Ekshibit E/21
Exhibit E/21
2.
IKHTISAR
(Lanjutan)
q.
r.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
2.
Perpajakan
r.
Taxation
Pajak kini
Current tax
Ekshibit E/22
Exhibit E/22
2.
IKHTISAR
(Lanjutan)
r.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Perpajakan (Lanjutan)
2.
Taxation (Continued)
Pajak tangguhan
Deferred tax
Ekshibit E/23
Exhibit E/23
2.
IKHTISAR
(Lanjutan)
s.
t.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
2.
Biaya Pinjaman
t.
Informasi Segmen
Borrowing Costs
Interest incurred on the bank loan used to fund
the construction of the Company's new head
office is being capitalised as part of its cost, net
of interest received on cash drawn down yet to
be expended. The Company does not incur any
other
interest
costs
that
qualify
for
capitalisation.
u.
v.
Segment Information
Ekshibit E/24
Exhibit E/24
2.
IKHTISAR
(Lanjutan)
v.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
x.
w. Provisions
Kontinjensi
x.
Contingencies
Ekshibit E/25
Exhibit E/25
2.
IKHTISAR
(Lanjutan)
y.
z.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
For
Sale
and
z.
Ekshibit E/26
Exhibit E/26
2. IKHTISAR
(Lanjutan)
z.
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
2.
b.
b.
Ekshibit E/27
Exhibit E/27
3.
ESTIMASI DAN
(Lanjutan)
c.
ASUMSI
AKUNTANSI
SIGNIFIKAN
Proses Hukum
3.
ESTIMATES
(Continued)
c.
Pajak Penghasilan
AND
SIGNIFICANT
ASSUMPTIONS
Legal Proceedings
The Company reviews outstanding legal cases
following developments in the legal proceedings
and at each reporting date, in order to assess
the need for provisions and disclosures in its
financial statements. Among the factors
considered in making decisions on provisions are
the nature of litigation, claim or assessment,
the legal process and potential level of damages
in the jurisdiction in which the litigation, claim
or assessment has been brought, the progress of
the case (including the progress after the date
of the financial statements but before those
statements are issued), the opinions or views of
legal advisers, experience on similar cases and
any decision of the Company's management as to
how it will respond to the litigation, claim or
assessment.
d.
Income Taxes
Ekshibit E/28
Exhibit E/28
4.
4.
2015
Kas
276.966
Cash on hand
Bank
Cash in banks
Pihak ketiga
Third parties
Rupiah
Rupiah
9.112.206
5.274.685
914.280
426.032
307.492
PT Bank Papua
91.547
134.769
84.764
-
65.094
14.120
16.126.242
402.628
15.333
30.844
Euro
Euro
969.511
1.568.369
95.386
61.572
286.554
42.246
1.064.897
1.964.270
Dolar Singapura
PT Bank Mandiri (Persero) Tbk
Singapore Dollar
229.701
29.071
77.502
75.122
307.203
104.193
103.629
99.304
21.717
62.335
Pound sterling
Dolar Australia
Australian Dollar
Japanese Yen
-
46.213
Chinese Yuan
PT Bank Central Asia Tbk
Jumlah bank
1.985.242
19.624.263
2.709.787
Deposit
Pihak ketiga
Third party
51.043.689
426.305
Jumlah
70.944.918
3.411.046
Total
Ekshibit E/29
Exhibit E/29
5. DEPOSITO BERJANGKA
5. TIME DEPOSIT
2015
2014
Pihak ketiga
Third party
Rupiah
Rupiah
1.504.562
1.433.451
TRADE RECEIVABLES
Total trade receivables by customers are as follows:
2015
2014
Pihak ketiga
Third parties
353.804.046
360.213.826
Domestic customers
13.298.277
4.088.830
Foreign customers
367.102.323
364.302.656
Cadangan kerugian
penurunan nilai
2.287.459)
2.287.459)
impairment losses
364.814.864
362.015.197
99.619.104
110.871.473
464.433.968
472.886.670
Total
2015
2014
132.407.613
123.248.904
68.926.786
97.830.009
46.199.000
42.204.416
25.932.924
29.541.912
23.348.635
19.710.706
169.906.469
162.638.182
466.721.427
475.174.129
2.287.459)
464.433.968
((
2.287.459)
2.287.459)
472.886.670
Ekshibit E/30
Exhibit E/30
6.
6.
Rupiah
Dolar Amerika Serikat
Dolar Singapura
Dolar Australia
2015
2014
423.817.093
378.257.731
Rupiah
36.037.239
73.153.577
6.867.095
23.733.067
Singapore Dollar
29.754
Australian Dollar
466.721.427
475.174.129
2.287.459)
2.287.459)
464.433.968
472.886.670
2015
2014
impairment losses
2.287.459
Penghapusan
Penambahan
Saldo akhir
Net
penurunan nilai
Saldo awal
losses
2.287.459
2.376.381
(
2.376.381)
Beginning balance
Write-off
2.287.459
Additional provisions
2.287.459
Ending balance
Ekshibit E/31
Exhibit E/31
7. PERSEDIAAN
7. INVENTORIES
2015
2014
Bahan baku
112.874.803
154.948.899
Raw materials
Barang jadi
177.312.951
170.632.638
Finished goods
41.092.387
35.686.311
Work in process
8.230.687
2.018.688
13.045.408
2.334.965
Packaging materials
341.529.516
376.648.221
Total
Spare parts
Perusahaan
penyisihan
manajemen
masih dapat
persediaan.
8. UANG MUKA
8. ADVANCES
2015
2014
Pihak ketiga
Third parties
dan pembantu
2.404.344
6.363.489
1.964.229
2.743.741
5.717.225
6.175.775
Other advances
10.085.798
15.283.005
Total
Jumlah
and supplies
Ekshibit E/32
Exhibit E/32
9.
9.
2015
2014
400.000
Biaya perolehan
400.000
aset keuangan
in fair value of
Saldo awal
Perubahan nilai pasar
Cost
1.850.000
(
50.000)
2.000.000
(
150.000)
Beginning balance
Changes in fair value for the year
Saldo akhir
1.800.000
1.850.000
Ending balance
Nilai pasar
2.200.000
2.250.000
Fair value
Ekshibit E/33
Exhibit E/33
Biaya perolehan
Pemilikan langsung
Tanah
Bangunan
Instalasi listrik
Mesin
Peralatan pabrik
Peralatan laboratorium
Peralatan kantor
Kendaraan bermotor
Sewa pembiayaan
Kendaraan bermotor
Jumlah
Penambahan/
Pengurangan/
Reklasifikasi/
Revaluasi/
Saldo akhir/
Beginning
Additions
Disposals
Reclassification
Revaluation
Ending balance
15.090.854
37.332.070
7.306.939
184.687.033
40.680.576
8.233.779
13.639.482
8.239.736
12.000
1.789.601
213.864
665.629
468.695
1.627.603
1.020.628
4.254.258
10.472.989 (
567.414
161.918)
10.494.608
1.731.950
1.414.800
751.770)
325.705.077
4.881.739
4.063.031
60.000
4.561.787
200.866.415
22.508.040
96.387.743)
-
14.380.973
126.986.712
2015
215.957.270
64.106.370
7.306.939
97.144.676
43.037.591
8.447.643
14.305.111
7.525.885
10.059.988
Motor vehicles
467.891.473
To t a l
Construction in progress
-
Instalasi listrik
1.041.636
Mesin
2.246.452
11.063.252
Peralatan pabrik
Jumlah
Jumlah biaya perolehan
Akumulasi penyusutan
Pemilikan langsung
Bangunan
Instalasi listrik
Mesin
Peralatan pabrik
Peralatan laboratorium
Peralatan kantor
Cost
Direct ownership
Land
Buildings
Electrical installations
Machineries
Factory equipment
Laboratory equipment
Office equipment
Motor vehicles
Finance lease
4.254.258)
367.529
Buildings
1.041.636
Electrical installation
10.750.067)
2.559.637
Machineries
238.482
328.932
567.414)
Factory equipment
3.586.570
15.953.971
15.571.739)
3.968.802
To t a l
329.291.647
20.835.710
1.190.766)
471.860.275
Total cost
4.063.031
126.986.712
17.153.088
6.325.038
118.458.248
31.522.506
7.763.255
2.887.662
252.441
12.908.762
3.508.380
216.340
12.374.700
654.766
13.029.466
Accumulated depreciation
Direct ownership
Buildings
Electrical installation
Machineries
Factory equipment
Laboratory equipment
Office equipment
4.814.423
638.353
1.020.628
161.918)
4.270.230
Motor vehicles
9.097.806
1.852.285
1.414.800
751.770)
8.783.521
Motor vehicles
Jumlah
207.509.064
22.918.989
3.380.174
1.190.766) (
150.185.936)
75.671.177
Total
Jumlah tercatat
121.782.583
277.172.648
396.189.098
Carrying amount
Kendaraan bermotor
944.746
-
(
277.078) (
20.040.750)
130.145.186)
-
6.577.479
35.030.886
7.979.595
Sewa pembiayaan
Kendaraan bermotor
Finance lease
Ekshibit E/34
Exhibit E/34
Penambahan/
Pengurangan/
Reklasifikasi/
Saldo akhir/
Beginning
Additions
Disposals
Reclassification
Ending balance
2014
Biaya perolehan
Pemilikan langsung
Tanah
Bangunan
Instalasi listrik
Mesin
Peralatan pabrik
Peralatan laboratorium
Peralatan kantor
Kendaraan bermotor
Sewa pembiayaan
Kendaraan bermotor
15.090.854
45.860.335
6.518.892
164.246.411
36.406.815
7.985.408
13.367.740
6.996.710
90.368
453.447
4.551.113
2.070.950
248.371
271.743
965.730
10.080.608
414.000
Jumlah
306.553.772
9.065.722
Bangunan
719.175
559.713
1.218.888)
60.000
Buildings
Instalasi listrik
325.182
1.051.054
334.600)
1.041.636
Electrical installation
18.582.777
1.209.243
9.837.521
1.656.059
183.022
1.218.888
334.600
17.545.568
2.202.811
460.318
11.676.602
21.762.185
10.494.608
Cost
Direct ownership
Land
Buildings
Electrical installations
Machineries
Factory equipment
Laboratory equipment
Office equipment
Motor vehicles
Finance lease
Motor vehicles
325.705.077
To t a l
15.090.854
37.332.070
7.306.939
184.687.033
40.680.576
8.233.779
13.639.482
8.239.736
Mesin
Peralatan pabrik
Kendaraan bermotor
Jumlah
Jumlah biaya perolehan
Construction in progress
17.545.568)
2.246.452
Machineries
2.202.811)
238.482
Factory equipment
435.318
25.000
460.318)
22.503.745
2.845.011
21.762.185)
329.057.517
11.910.732
11.676.602
2.441.293
Akumulasi penyusutan
Pemilikan langsung
Bangunan
Instalasi listrik
Mesin
Peralatan pabrik
Peralatan laboratorium
Peralatan kantor
Kendaraan bermotor
Sewa pembiayaan
Kendaraan bermotor
19.924.576
6.119.190
108.200.934
28.332.182
7.504.792
11.561.956
4.341.701
3.119.973
205.847
11.913.373
3.190.324
258.463
812.744
655.744
6.779.817
2.317.989
Jumlah
192.765.148
22.474.458
Jumlah tercatat
136.292.370
5.891.461
1.656.059
183.022
7.730.542
Motor vehicles
3.586.570
To t a l
329.291.647
Total cost
17.153.088
6.325.038
118.458.248
31.522.506
7.763.255
12.374.700
4.814.423
9.097.806
Accumulated depreciation
Direct ownership
Buildings
Electrical installation
Machineries
Factory equipment
Laboratory equipment
Office equipment
Motor vehicles
Finance lease
Motor vehicles
207.509.064
Total
121.782.583
Carrying amount
Ekshibit E/35
Exhibit E/35
Ekshibit E/36
Exhibit E/36
2015
2014
Manufacturing expenses
to the following
(Catatan 22)
Beban penjualan (Catatan 23)
19.584.516
17.677.478
868.568
1.337.552
2.465.905
3.459.428
22.918.989
22.474.458
(Note 22)
Selling expenses (Note 23)
General and administrative expenses
(Note 23)
Total
Ekshibit E/37
Exhibit E/37
2015
Uang jaminan
22.433.884
2014
22.733.922
Security deposits
Other non-current
22.433.884
19.847.025
42.580.947
Total
2015
2014
296.603.304
170.992.748
US Dollar
US$ 1.315.271
US$ 1,315,271
26.359.886
Letter of credit :
Rupiah
99.154.340
Rupiah
US Dollar
US$ 24,694,699
(full amount)
Letter of credit :
Rupiah
253.604.630
655.410.832
550.111.604
(full amount)
Total
Ekshibit E/38
Exhibit E/38
Periode
Tingkat suku
fasilitas/
Periode
pembayaran
bunga per
Tipe
Outstanding
Outstanding
Mata
Total facility
pinjaman/
bunga/
tahun/
fasailitas/
balance as of
balance as of
uang/
(dalam ribuan/
Loan
Interest
Annual
Type of
Jaminan/
31 Desember/
31 Desember/
Currency
in thousand)
term
payment period
interest rate
facility
Collateral
Dec-15
Dec-14
15 Jun 15 - 14 Jun 16
Bulanan/monthly
11,00%
Rupiah
135.000.000
61.859.065
88.549.062
22.014.239
14.443.686
68.000.000
68.000.000
144.730.000
99.154.340
340.663.370
253.604.630
Kredit
35.243.000
15 Jun 15 - 14 Jun 16
Bulanan/monthly
11,00%
Modal
Kerja/
Working
68.000.000
15 Jun 15 - 14 Jun 16
Bulanan/monthly
11,00%
Capital
Facility
300.000.000
15 Jun 15 - 14 Jun 16
Bulanan/monthly
11,00%
15 Jun 15 - 14 Jun 16
Bulanan/monthly
10,50%
Piutang usaha,
persediaan dan
aset tetap/ trade
receivables,
inventories and
property, plant
and equipment
Trust receipt
-
and letter
of credit
Dolar AS/
30.000
US Dollar
(2014 : 52.000)
15 Jun 15 - 14 Jun 16
Bulanan/monthly
Credit and
Trust Receipt
Bank
10.000
15 Jun 15 - 14 Jun 16
Bulanan/monthly
Guarantee
Piutang usaha,
persediaan dan
15.000
15 Jun 15 - 14 Jun 16
Bulanan/monthly
Treasury
aset tetap/
line
trade receivables,
Bill
property, plant
purchasing
and equipment
inventories and
1.600
15 Jun 15 - 14 Jun 16
Bulanan/monthly
line
Kredit Modal
2.125
15 Jun 15 - 14 Jun 16
Bulanan/monthly
6,00%
Kerja/Working
Capital facility
18.144.158
26.359.886
Ekshibit E/39
Exhibit E/39
a.
a.
berdasarkan
pemasok,
2015
Pihak ketiga
77.435.442
2014
77.045.047
Third parties
Related parties
31.747.439
63.485.240
109.182.881
140.530.287
(Note 29)
Total
2015
2014
Rupiah
58.774.271
26.419.633
Rupiah
50.408.428
113.486.279
182
624.375
-
Singapore Dollar
109.182.881
140.530.287
Euro
Total
Dolar Singapura
Euro
Jumlah
2015
2014
Purchase of property
23.539.624
50.406.903
Pembayaran konsorsium
13.202.288
22.617.116
Payment of concorcium
13.669.652
16.101.073
Lain-lain
(Saldo di bawah Rp 5 miliar)
Jumlah
Others
7.803.834
8.438.742
89.125.092
58.215.398
97.563.834
Ekshibit E/40
Exhibit E/40
2015
Pihak ketiga
Pihak berelasi (Catatan 29)
Jumlah
2014
31.909.172
18.187.457
Third parties
9.179.887
9.953.849
41.089.059
28.141.306
Total
2015
2014
Komisi
11.501.210
16.927.502
Commission
Listrik
1.700.271
1.916.659
Electricity
Lain-lain
1.037.368
1.450.903
16.927.502
Others
14.238.849
20.295.064
Total
Jumlah
2015
2014
2.828.561
2.389.018
469.148
306.504
finance charges
2.359.413
2.082.514
855.891
854.953
1.503.522
1.227.561
Ekshibit E/41
Exhibit E/41
Pemegang saham
Jumlah
Persentase
Jumlah modal
saham/
pemilikan/
disetor/
Number of
Percentage
Total paid-up
shares
of ownership
capital
Shareholders
PT Monaspermata Persada
79.485.000
52,57%
39.742.500
PT Monaspermata Persada
PT Indolife Pensiontama
26.578.300
17,58%
13.289.150
PT Indolife Pensiontama
Fujikura Ltd
20.430.000
13,51%
10.215.000
Fujikura Ltd
9.810.000
6,49%
4.905.000
14.896.700
9,85%
7.448.350
151.200.000
100,00%
75.600.000
Public
2015
2014
3.900.000
3.900.000
Ekshibit E/42
Exhibit E/42
2015
a.
2014
Kabel tembaga
584.818.421
690.240.065
Kabel aluminium
210.735.538
117.237.107
240.246.524
105.042.565
Kabel telepon
320.264.022
384.338.541
Telephone cables
Lainnya
307.271.371
196.153.836
Others
1.663.335.876
1.493.012.114
Lokal
Ekspor
Penjualan Bersih
Copper
Aluminium
by Company
of
2015
2014
1.549.492.100
1.444.810.745
Local
113.843.776
48.201.369
Export
1.663.335.876
1.493.012.114
Net Sales
2015
2014
Pihak ketiga
Third parties
PT Telkom Akses
419.167.426
270.730.189
PT PLN (Persero)
338.098.950
PT Telkom Akses
PT PLN (Persero)
Related parties
Pihak berelasi
PT Sinarmonas Industries
240.786.558
232.821.876
PT Sinarmonas Industries
PT Monaspermata Persada
175.767.422
204.440.185
0
PT Monaspermata Persada
Jumlah
1.173.820.356
707.992.250
Total
Ekshibit E/43
Exhibit E/43
2014
Raw materials
Awal tahun
154.948.899
139.572.285
At beginning of year
Pembelian
1.125.473.275
972.877.849
Purchases
1.280.422.174
1.112.450.134
Akhir tahun
112.874.803)
154.948.899)
At end of year
1.167.547.371
957.501.235
58.910.771
47.946.927
Direct labor
60.842.797
51.690.415
1.287.300.939
1.057.138.577
Work in process
Awal tahun
Akhir tahun
35.686.311
(
41.092.387)
120.281.442
(
1.281.894.863
35.686.311)
1.141.733.708
Pembelian
At end of year
Cost of goods manufactured
Finished goods
Awal tahun
Akhir tahun
At beginning of year
190.428.542
203.538.112
(
177.312.951)
1.478.752.662
162.999.391
(
170.632.638)
1.324.529.003
At beginning of year
Purchases
At end of year
Total Cost of Goods Sold
2015
2014
Pihak berelasi
Related parties
PT Sinarmonas Industries
230.537.568
176.032.142
PT Sinarmonas Industries
169.792.415
157.666.951
143.162.019
476.861.112
Total
400.329.983
Ekshibit E/44
Exhibit E/44
2015
2014
21.443.546
18.587.315
19.584.516
17.677.478
13.369.025
9.938.914
4.060.335
3.497.876
Sewa gudang
794.659
46.694
717.887
800.571
608.933
372.025
128.924
60.299
Warehouse rent
Komunikasi
54.321
37.244
Communication
Asuransi
37.812
36.110
Insurance
4.000
8.034
Professional fees
38.839
627.855
Others
Jasa profesional
Lain-lain
Jumlah Beban Produksi Tidak
Langsung (Catatan 21)
Total Manufacturing
60.842.797
2015
2014
Beban Penjualan
Pengangkutan
51.690.415
Selling Expenses
14.575.251
8.855.086
Freight out
7.016.082
6.346.228
Komisi penjualan
3.358.260
5.799.801
Sales commission
1.579.132
5.132.304
909.906
927.785
868.568
1.337.552
Perjalanan dinas
819.162
845.509
Traveling
604.320
338.680
334.153
281.407
305.505
277.667
Beban penurunan
nilai piutang
Lain-lain
Jumlah Beban Penjualan
2.287.459
of accounts receivable
7.477.596
4.045.056
Others
37.847.935
36.474.534
Ekshibit E/45
Exhibit E/45
2014
37.847.935
36.474.534
14.827.035
23.625.980
6.256.055
6.258.516
2.786.487
2.256.898
2.465.905
3.459.428
Jasa profesional
2.319.314
2.051.655
Professional fees
Perjalanan dinas
472.975
822.694
Traveling
Komunikasi
449.159
820.629
Communication
194.492
252.992
4.532.927
1.209.696
Others
34.304.349
40.758.488
Administrative Expenses
72.152.284
77.233.022
Lain-lain
2015
Pinjaman bank
2014
39.448.964
38.538.101
Bank loans
Sewa pembiayaan
213.378
337.303
Finance lease
Lain-lain
418.365
Others
39.293.769
Total
Jumlah
39.662.342
25. PERPAJAKAN
25. TAXATION
a. Prepaid taxes
2015
Pajak Pertambahan Nilai - Bersih
24.284.701
8.504.133
Jumlah
32.788.834
2014
1.279.746
1.279.746
Ekshibit E/46
Exhibit E/46
2014
Taksiran klaim
Estimated claim
corporate income
pajak penghasilan
Tahun 2015
10.148.530
Year 2015
Tahun 2013
7.594.152
Year 2013
Tahun 2010
2.160.692
Year 2010
9.754.844
Total
Ju mlah
10.148.530
c. Utang Pajak
c. Taxes Payable
2014
VA T Out
3.444.136
3.981.703
454.642
629.883
A rticle 21
Pajak Penghasilan:
Income Taxes:
Pasal 21
Pasal 23
23.460
48.125
A rticle 23
Pasal 25
368.860
2.238.405
A rticle 25
Pasal 29
1.721.244
A rticle 29
8.619.360
Total
Ju mlah
4.291.098
d. Pajak Penghasilan
d. Income tax
2015
Pajak kini
Pajak tangguhan
Ju mlah
2014
6.183.104
(
151.440)
6.031.664
11.487.863
(
2.187.667)
9.300.196
Current tax
Deferred tax
Total
Ekshibit E/47
Exhibit E/47
e. Pajak kini
e. Current tax
2015
2014
8.496.333
33.204.530
consolidated statements of
comprehensive income
16.789.580
3.966.367
Subsidiary's loss
Laba Perusahaan
25.285.913
37.170.897
Perbedaan temporer:
Temporary differences :
Depreciation of property,
114.822
3.986.253
1.426.433
930.517
1.158.652
5.973.645
1.104.657
1.093.391
Perbedaan tetap:
Permanent differences :
750.414
124.797)
(
(
213.378
472.869
(
(
4.633.195)
862.590)
668.319)
24.732.416
2015
Tarif pajak 25%
691.699
88.922)
248.177)
334.578
2.999.615
(
(
5.575.606)
1.490.577)
4.794.303
45.951.453
Taxable income
2014
6.183.104
11.487.863
3.724.462
2.778.399
735.188
2.375
11.871.984
6.985.845
16.331.634
9.766.619
10.148.530)
1.721.244
Ekshibit E/48
Exhibit E/48
f. Pajak Tangguhan
f. Deferred tax
2013
(Dibebankan)
(Dibebankan)
(Dibebankan)
(Dibebankan)
dikreditkan ke
dikreditkan
dikreditkan
dikreditkan
laba rugi/
ekuitas/
ke laba rugi/
ekuitas/
Charged
Charged
Charged
Charged
(credited) to
(credited) to
(credited) to
(credited) to
profit or loss
equity
profit or loss
equity
2014
2015
Surplus revaluasi
Sewa pembiayaan
1.508.317
1.410.250
317.213)
996.563
12.597.459
(
317.213)
356.608
46.794)
12.907.273
Employee benefits
( 69.293.163)
( 69.293.163)
Revaluation surplus
233.874)
28.706
551.087)
Lease liabilities
Depreciation of property,
1.298.788
2.295.351
2.324.057
Aset (Liabilitas)
tangguhan Bersih
10.977.680
2.187.667
1.410.250
14.575.597
151.440
( 69.339.957)
( 54.612.920)
(liabilities) Net
Ekshibit E/49
Exhibit E/49
2015
2014
8.496.333
33.204.530
2.124.083
8.301.133
menurut fiskal :
income (expenses) :
232.629
289.663
Penghasilan bunga
Beban pajak
Beban pajak entitas anak
Jumlah Beban Pajak
273.348
22.231)
62.044)
Interest income
31.199)
53.344
83.644
215.651)
465.088
Others
276.164
328.786
1.013.969
2.452.869
9.315.102
2.452.869
9.315.102
Ekshibit E/50
Exhibit E/50
2015
2014
Tingkat diskonto
9,00%
8,00%
Discount rate
7,00%
7,00%
TMI 2011
TMI 2011
Mortality rate
Disability rate
4% sebelum usia 30
tahun dan terus
menurun
4% sebelum usia 28
tahun dan terus
menurun
linearly decrease to
0% after 50 years old
linearly decrease to
0% after 49 years old
55 tahun/years
55 tahun/years
Tingkat kematian
Tingkat cacat
Resignation rate
Normal retirement
2015
2014
2.875.568
2.824.756
Beban bunga
4.031.324
3.484.555
Interest cost
650.837)
6.256.055
50.795)
6.258.516
employee benefits
Total
Ekshibit E/51
Exhibit E/51
2015
2014
51.307.372
50.391.544
Saldo akhir
51.307.372
50.391.544
Saldo awal
Pembayaran manfaat
2014
50.391.544
38.717.277
(
304.746)
Beginning balance
Benefit payments
Total amount recognized
187.177)
51.307.372
50.391.544
Ending balance
6.651.309
2014
930.812
6.258.516
2015
Saldo awal
5.720.497
6.256.055
Saldo akhir
Ending balance
2015
5.153.050)
Beginning balance
Remearsurement on the net
187.177)
6.464.132
5.720.497
6.651.309
Ekshibit E/52
Exhibit E/52
Sifat Berelasi:
Nature of Relationship:
2014
PT Sinarmonas Industries
54.005.777
59.239.838
PT Sinarmonas Industries
PT Monaspermata Persada
33.406.053
31.123.391
PT Monaspermata Persada
6.813.021
19.016.335
5.185.087
15.301
170.506
746.400
Fujikura Ltd
Fujikura Ltd
CV Sarihon Elektrik
38.660
32.216
CV Sarihon Elektrik
PT Fujikura Jaya Jo
434.689
PT Fujikura Jaya Jo
226.806
36.497
110.871.473
Total
Jumlah
99.619.104
Ekshibit E/53
Exhibit E/53
2014
16.003.687
9.428.731
PT Sinarmonas Industries
12.919.665
17.766.369
PT Sinarmonas Industries
Nagamas
1.007.450
Nagamas
844.100
23.872.050
507.146
PT Fujikura Indonesia
299.503
1.226.375
10.002.605
PT Ryu Ei Kogyo
156.327
Fujikura Ltd
PT Ryu Ei Kogyo
8.620
Fujikura Ltd
979.111
186.451
14.928
63.485.240
Total
Jumlah
9.561
PT Fujikura Indonesia
31.747.439
2014
5.712.687
9.845.070
PT AKS
3.467.200
PT AKS
PT JJ-Lapp SMI
58.779
PT JJ-Lapp SMI
PT Sinarmonas Industries
50.000
PT Sinarmonas Industries
9.953.849
Total
Jumlah
9.179.887
a.
Ekshibit E/54
Exhibit E/54
kepada
pihak-pihak
berelasi,
2015
2014
PT Sinarmonas Industries
240.786.558
232.821.876
PT Sinarmonas Industries
PT Monaspermata Persada
175.767.422
204.440.185
PT Monaspermata Persada
67.579.682
116.004
Fujikura Ltd
10.762.492
9.877.208
Fujikura Ltd
8.743.523
18.771.868
2.524.131
220.279
786.362
105.631
195.396
292.679
PT Fujikura Jaya Jo
395.172
PT Fujikura Jaya Jo
PT Fujikura Indonesia
19.800
PT Fujikura Indonesia
467.060.702
Total
Jumlah
507.145.566
2015
2014
PT Sinarmonas Industries
230.537.568
176.032.142
PT Sinarmonas Industries
169.792.415
157.666.951
143.162.019
38.890.484
20.489.405
28.222.473
8.181.559
8.145.059
7.996.598
24.654.006
PT Fujikura Indonesia
4.133.517
9.117.911
PT Fujikura Indonesia
1.479.963
Fujikura Ltd
Jumlah
481.501.509
87.241
Fujikura Ltd
547.087.802
Total
Ekshibit E/55
Exhibit E/55
30.
INFORMASI SEGMEN
2015
Kabel listrik/
Kabel telepon/
Lainnya/
Jumlah/
Power cable
Telephone cable
Others
Total
Rp Juta/
Rp Juta/
Rpmillion
Penjualan bersih
64%
1.069.760
Rp Juta/
Rpmillion
19%
320.264
Rp Juta/
Rpmillion
16%
273.312
978.802
276.630
223.321
90.958
43.634
54.722
2015
Rpmillion
100%
100%
1.663.336
Net sales
1.478.753
184.583
72.152
112.431
expenses
Income from operation
Unallocated other
( 103.935)
Gross profit
Unallocated operating
charge-Net
8.496
6.032)
Income tax
2.464
187
277.173
69.340)
208.020
50)
207.970
210.434
2.482
18)
Non-controlling interest
2.464
Jumlah laba komprehensif yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
J u mla h
Non-controlling interest
207.970
Total
Ekshibit E/56
Exhibit E/56
30.
Kabel listrik/
Kabel telepon/
Lainnya/
Jumlah/
Power cable
Telephone cable
Others
Total
Rp Juta/
Rp Juta/ %
Rpmillion
Penjualan bersih
61%
912.519
Rp Juta/
Rpmillion
26%
384.339
Rp Juta/
Rpmillion
13%
196.154
804.342
332.546
187.641
Laba kotor
108.177
51.793
8.513
2014
Rpmillion
100%
100%
1.493.012
Net sales
1.324.529
168.483
Gross profit
Unallocated operating
dialokasikan
77.233
91.250
(
(
58.046)
charge-Net
33.204
9.300)
Income tax
23.904
5.720)
1.430
4.290)
150)
4.440)
19.464
expenses
23.908
4)
Non-controlling interest
23.904
Jumlah laba komprehensif yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
J u mla h
4.440)
-
4.440)
Total
Ekshibit E/57
Exhibit E/57
31. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
2015
2014
Mata uang
Ekuivalen
Mata uang
Ekuivalen
asing/
Rupiah/
asing/
Rupiah/
Foreign
Rupiah
Foreign
Rupiah
currencies
Equivalent
currencies
Equivalent
Aset
Kas dan setara kas
Assets
US$
242.849
3.350.102
165.369
2.057.191
SG$
31.504
307.203
12.031
113.361
EUR
1.017
15.333
2.038
30.844
GBP
5.067
103.629
5.127
99.304
443.295
46.213
7.840
80.115
JPY
AUD
2.158
21.717
CNY
934.495
1.985.241
US$
388.227
5.425.474
1.405.090
17.479.315
Piutang usaha
Pihak-pihak berelasi
Pihak ketiga
Uang jaminan
Trade receivables
704.232
6.867.095
2.518.595
23.730.463
US$
2.224.114
30.681.646
4.476.108
55.682.783
AUD
713.983
6.962.181
2.912
29.754
US$
865.940
11.945.635
1.707.410
21.240.185
Security deposit
120.589.528
Total Assets
67.665.257
Liabilitas
Short-term
US$
1.315.271
18.144.158
2.118.962
26.359.887
US$
83.382
1.150.252
2.701.246
33.603.498
SG$
66.267
624.375
8.684.077
108.029.917
1.441.335
17.930.212
Utang usaha
Pihak ketiga
Utang lain-lain
bank loans
Trade payables
US$
3.564.355
49.170.276
SGD
19
182
US$
2.821.686
38.925.162
Jumlah Liabilitas
Jumlah Liabilitas - Bersih
Third parties
Liabilities
Pinjaman bank
Pihak-pihak berelasi
Related parties
SG$
Jumlah Aset
jangka pendek
Related parties
Third parties
Other payables
107.390.031
186.547.889
Total Liabilities
39.724.774)
( 65.958.360)
Ekshibit E/58
Exhibit E/58
Mata uang
24 Maret 2016/
24 March 2016
Foreign Currencies
1 EUR
14.801,59
15.069,68
15.133,27
1 EUR
1 US $
13.250,00
13.795,00
12.440,00
1 US $
1 SG $
9.685,70
9.751,19
9.422,11
1 SG $
100 JPY
11.742,83
11.452,42
10.424,88
100 JPY
1 AUD $
9.959,38
10.064,16
10.218,23
1 AUD $
1 GBP
18.687,15
20.451,11
19.370,34
1 GBP
1 CNY
2.033,77
2.124,40
2.033,01
1 CNY
Bank Guarantees
In relation to the sales agreements, the
Company has submitted bank guarantees which
are issued by PT Bank Mandiri (Persero) Tbk
for the benefit of its customers, mainly PT PLN
(Persero) , bid bond and export. On 31 December
2015, total bank guarantees outstanding
amounted to Rp 20,863,742.
b.
Ekshibit E/59
Exhibit E/59
Ekshibit E/60
Exhibit E/60
32.
Ekshibit E/61
Exhibit E/61
32.
c.
Ekshibit E/62
Exhibit E/62
Dispute PT
(Continued)
Monas
Permata
Persada
Consignment
providing cable
cooperation
agreement
Ekshibit E/63
Exhibit E/63
Aset keuangan
Financial assets
profit or loss
2015
2014
2015
70.944.918
Deposito berjangka
1.504.562
2014
2015
2014
3.411.046
1.433.451
Time deposits
Piutang usaha
464.433.968
472.886.670
Trade receivables
Piutang lain-lain
4.655.310
1.012.285
Other receivables
Aset keuangan
22.433.884
22.733.922
2.200.000
563.972.642
501.477.374
2.250.000
-
2.200.000
Liabilitas keuangan
2.250.000
financial asset
Other non-current assets
Total financial assets
Financial liabilities
Liabilitas keuangan pada nilai
amortisasi/
cost
2015
2014
2015
2014
655.410.832
550.111.604
Utang usaha
Utang lain-lain
109.182.881
140.530.287
Trade payables
58.215.398
97.563.834
Other payables
14.238.849
20.295.064
Accrued expenses
2.359.412
2.082.514
839.407.372
810.583.303
Ekshibit E/64
Exhibit E/64
33.
33.
Perusahaan menghadapi
keuangan sebagai berikut:
Risiko
Risiko
Risiko
Risiko
risiko
dari
instrumen
kredit
pasar
likuiditas
operasional
Credit risk
Market risk
Liquidity risk
Operational risk
Piutang usaha
Kas dan setara kas
Utang usaha dan utang lain-lain
Pinjaman bank dengan tingkat suku bunga
mengambang
Pinjaman bank dengan tingkat suku bunga tetap
Trade receivables
Cash and cash equivalents
Trade and other payables
Floating-rate bank loans
Ekshibit E/65
Exhibit E/65
a. Risiko kredit
a. Credit risk
2015
2014
Jumlah Bruto/
Neto/
Jumlah Bruto/
Neto/
Total gross
Net
Total gross
Net
70.944.918
3.411.046
Deposito berjangka
1.504.562
1.433.451
Time deposit
Piutang usaha
464.433.968
472.886.670
Trade receivables
Piutang lain-lain
4.655.310
1.012.285
Other receivables
Available-for-sale
2.250.000
financial asset
2.200.000
22.433.884
22.733.922
Jumlah
566.172.642
503.727.374
Total
b. Risiko pasar
b. Market risk
Sebagian
besar
hasil
penjualan
produk
perusahaan diperoleh dengan mata uang rupiah
sedangkan seluruh pembelian bahan bahan baku
dilakukan dengan mata uang asing. Sehingga
terjadi ketidak seimbangan antara mata uang
rupiah yang ada dari hasil penjualan produk
dengan kewajiban pembayaran pembelian bahan
baku dengan mata uang asing.
Ekshibit E/66
Exhibit E/66
2014
M ata uang
Ekuivalen
M ata uang
Ekuivalen
asing/
Rupiah/
asing/
Rupiah/
Foreign
Rupiah
Foreign
Rupiah
currencies
Equivalent
currencies
Equivalent
A set
As s e ts
US$
242.849
3.350.102
165.369
2.057.191
SG$
31.504
307.203
12.031
113.361
EUR
1.017
15.333
2.038
30.844
GBP
5.067
103.629
5.127
99.304
443.295
46.213
7.840
80.115
JPY
AUD
2.158
21.717
CNY
934.495
1.985.241
US$
388.227
5.425.474
1.405.090
17.479.315
Piutang usaha
Pihak-pihak berelasi
Pihak ketiga
Uang jaminan
Jumlah
Trade receivables
SG$
704.232
6.867.095
2.518.595
23.730.463
US$
2.224.114
30.681.646
4.476.108
55.682.783
AUD
713.983
6.962.181
2.912
29.754
US$
865.940
11.945.635
1.707.410
Aset
67.665.257
Security deposit
Total Assets
Liabilities
Short-term
US$
1.315.271
18.144.158
2.118.962
26.359.887
US$
83.382
1.150.252
2.701.246
33.603.498
Utang usaha
Utang lain-lain
US$
3.564.355
49.170.276
SGD
19
182
US$
2.821.686
38.925.162
Jumlah Liabilitas
Jumlah Liabilitas - Bersih
bank loans
Trade payables
SG$
Pihak ketiga
Third parties
21.240.185
Pinjaman bank
Pihak-pihak berelasi
Related parties
120.589.528
Liabilitas
jangka pendek
66.267
624.375
8.684.077
108.029.917
1.441.335
17.930.212
Related parties
Third parties
Other payables
107.390.031
186.547.889
Total Liabilities
39.724.774)
( 65.958.360)
c. Risiko likuiditas
Risiko likuiditas adalah risiko dimana Perusahaan
dan entitas anaknya tidak dapat memenuhi
kewajiban pembayaran pada saat jatuh tempo.
Untuk mengurangi risiko ini, Perusahaan dan entitas
anaknya telah memantau terus menerus kebutuhan
likuiditas saat ini maupun untuk masa yang akan
datang dan memastikan kecukupan dana likuiditas.
c. Liquidity risk
Liquidity risk is the risk that the Company and its
subsidiary can not comply with the obligations of
payment at maturity. To reduce this risk, the
Company and its subsidiary has been continuously
monitoring the liquidity needs of today and for the
future and ensure adequate liquidity funds.
Ekshibit E/67
Exhibit E/67
c.
2016 dan
seterusnya/
2016 and etc
Nilai
wajar/
Fair value
Aset
Kas dan setara kas
Deposito berjangka
Piutang usaha
Piutang lain-lain
Aset tidak lancar lainnya
70.944.918
1.504.562
464.433.968
4.655.310
22.433.884
70.944.918
1.504.562
464.433.968
4.655.310
22.433.884
Assets
Cash and cash equivalents
Time deposit
Trade receivables
Other receivables
Other non-current assets
Jumlah aset
563.972.642
563.972.642
Total assets
Liabilitas
Pinjaman bank jangka pendek
Utang usaha
Utang lain-lain
Biaya yang masih harus dibayar
655.410.832
109.182.881
58.215.398
14.238.849
655.410.832
109.182.881
58.215.398
14.238.849
Liabilities
Short-term bank loans
Trade payables
Other payables
Accrued expenses
855.891
1.503.522
2.359.413
Lease liabilities
Jumlah liabilitas
837.903.851
1.503.522
839.407.373
Total liabilities
273.931.209
1.503.522
275.434.731
2015 dan
seterusnya/
2015 and etc
Nilai
wajar/
Fair value
Aset
Kas dan setara kas
Deposito berjangka
Piutang usaha
Piutang lain-lain
Aset tidak lancar lainnya
3.411.046
1.433.451
472.886.670
1.012.285
22.733.922
3.411.046
1.433.451
472.886.670
1.012.285
22.733.922
Assets
Cash and cash equivalents
Time deposit
Trade receivables
Other receivables
Other non-current assets
Jumlah aset
501.477.374
501.477.374
Total assets
Liabilitas
Pinjaman bank jangka pendek
Utang usaha
Utang lain-lain
Biaya yang masih harus dibayar
550.111.604
140.530.287
97.563.834
20.295.064
550.111.604
140.530.287
97.563.834
20.295.064
Liabilities
Short-term bank loans
Trade payables
Other payables
Accrued expenses
854.953
1.227.561
2.082.514
Lease liabilities
Jumlah liabilitas
809.355.742
1.227.561
810.583.303
Total liabilities
307.878.368
1.227.561
309.105.929
Ekshibit E/68
Exhibit E/68
Risiko operasional
Operational risk
Ekshibit E/69
Exhibit E/69
2015
Jumlah sebelum
Manfaat (beban)
pajak / Total
pajak / Tax benefit
before tax
(expenses)
Jumlah setelah
pajak / Total
after tax
Pengukuran kembali
Remeasurements of
imbalan kerja
187.177
46.794)
140.383
employee benefits
Surplus on revaluation of
aset tetap :
Perusahaan
267.399.303
*)
66.849.826)
200.549.477
The Company
9.773.348
*)
2.443.337)
7.330.011
The Subsidiaries
Entitas anak
Pos - pos yang akan direklasifikasi
ke laba rugi
Jumlah
50.000)
277.309.828
69.339.957)
50.000)
207.969.871
2014
Jumlah sebelum
Manfaat (beban)
pajak / Total
pajak / Tax benefit
before tax
(expenses)
Jumlah setelah
pajak / Total
after tax
Pengukuran kembali
imbalan kerja
Remeasurements of
(
5.720.497)
1.430.124
4.290.373)
ke laba rugi
employee benefits
150.000)
5.870.497)
1.430.124
150.000)
4.440.373)
*) Revaluation
surplus of property, plant and
equipment amounting to Rp 277,172,651 was
reported to consolidated statement of profit or
loss and other comprehensive income
Ekshibit E/70
Exhibit E/70
DI
DALAM
2015
Cadangan tersedia
Surplus revaluasi/
untuk dijual /
Surplus
Available for
revaluation
sale
Saldo laba/
Retained
earnings
Pengukuran kembali
Remeasurements of
imbalan kerja
187.177
277.172.651
employee benefits
Surplus on revaluation of
46.794)
ke laba rugi
to profit or loss
207.879.488
50.000)
50.000)
Total
2014
Cadangan tersedia
untuk dijual /
Available for
sale
Saldo laba/
Retained
earnings
Pengukuran kembali
Remeasurements of
imbalan kerja
5.720.497)
ke laba rugi
1.430.124
Jumlah
to profit or loss
Items that will or may be
ke laba rugi
tersedia untuk dijual
employee benefits
Tax relating to items that
150.000)
150.000)
4.290.373)
Ekshibit E/71
Exhibit E/71
31 Desember/December
1 Januari/January
2014
2014
Disajikan kembali/
Dicatat sebelumnya/
As restated
Previously recorded
Previously recorded
14.575.597
12.922.388
10.977.680
10.734.721
50.391.543
43.777.000
38.717.277
37.743.732
Liabilitas
Employee benefits
imbalan kerja
Saldo laba penggunaannya
73.269.051
78.230.386
53.650.840
54.381.426
Beban umum
- Unappropriated
General and
40.758.488)
40.818.112)
Pendapatan
administrative expenses
Comprehensive
income for
komprehensif
tahun berjalan
Laba yang dapat
diatribusikan
kepada:
Pemilik
entitas induk
obligations
Retained
earnings
tidak ditentukan
dan administrasi
4.440.373)
23.908.584
150.000)
23.848.960
Manajemen
Perusahaan
telah
memutuskan
bahwa diperlukan penyesuaian-penyesuaian untuk
menyajikan lebih wajar laporan laba rugi dan
penghasilan komprehensif lain konsolidasian untuk
tahun yang berakhir 31 Desember 2014.
the year
Profit
attributable to:
Equity holders of
the parent company
Ekshibit E/72
Exhibit E/72