Académique Documents
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Daftar Isi
Table of Contents
Laporan Direksi
8 Directors Report
PENGHARGAAN
ACKNOWLEDGEMENTS
Dewan Komisaris
Board of Commissioners
In Memoriam
Jiacipto Jiaravanon
Former Vice President Commissioner
He was an inspiring person, in both his work and personal life. He made enduring contributions
to our organization. Through his inspirational leadership, genuine warmth of character,
perseverance, and innovation, our company was successfully able to navigate challenging times
and continue to grow while adhering to our over-arching principles. He inspired others through
his selflessness, unhesitatingly volunteering to help and care for those in need.
We are thankful to all of you that have shared your wishes and prayers, and are grateful for
the support and kindness from those who share our feelings for Jiacipto Jiaravanon.
No words can adequately express our sadness at his passing or our gratitude for
the opportunity to have known and worked with him. We remember him for who he was and
what he stood for. We will honor his memory by continuing to build the company to greater
heights as he had always wished.
REVIEW OF OPERATIONS
PakanTernak
Poultry Feed
Makanan Olahan
Processed Food
In addition to these factors, the Company is wellplaced to benefit from a number of fundamentals
that are unique to Indonesia. Having the fourth
Direksi
Directors
IDENTITAS PERUSAHAAN
CORPORATE IDENTITY
Telepon : 62-21-6919999
Faksimili : 62-21-6907324
Alamat e-mail : investor.relations@cp.co.id
Laman : www.cp.co.id
Telephone : 62-21-6919999
Facsimile : 62-21-6907324
E-mail address : investor.relations@cp.co.id
Website : www.cp.co.id
SEJARAH SINGKAT
BRIEF HISTORY
KEGIATAN USAHA
BUSINESS ACTIVITIES
a. Core business:
b. Supporting activities:
STRUKTUR ORGANISASI
ORGANIZATION STRUCTURE
Visi:
Vision:
Misi:
Mission:
PROFIL DIREKSI
DIRECTORS PROFILE
Jemmy, Direktur
Jemmy, Director
INFORMATION ON SHAREHOLDERS
Pemegang Saham
Shareholders
Jumlah Saham
Number of Shares
PT Central Agromina
Vinai Rakphongphairoj, Wakil Presiden Direktur
Vice President Director
9.106.385.410
55,53
379.200
0,00
1.305.144.356
5.986.091.034
7,96
36.51
16.398.000.000
100,00
I N F O R M AT I O N O N C O N T R O L L I N G
SHAREHOLDERS
FASILITAS PRODUKSI
PRODUCTION FACILITIES
Lokasi
Location
Produk
Product
Pakan Ternak
Poultry Feed
Pakan Ternak
Poultry Feed
Pakan Ternak
Poultry Feed
Pakan Ternak
Poultry Feed
Lokasi
Location
Produk
Product
Pakan Ternak
Poultry Feed
Pakan Ternak
Poultry Feed
Pakan Ternak
Poultry Feed
Makanan Olahan
Processed Food
Makanan Olahan
Processed Food
Makanan Olahan
Processed Food
Makanan Olahan
Processed Food
Makanan Olahan
Processed Food
ENTITAS ANAK
SUBSIDIARIES
No
Nama
Name
Kepemilikan langsung
Direct ownership
Tempat Kedudukan
Domicile
Kegiatan Usaha
Business Activities
Kepemilikan
Ownership
Peternakan unggas
Poultry farming
99,99%
PT Primafood International
DKI Jakarta
99,96%
PT Vista Grain
Lampung
Non Aktif
Non active
99,98%
Produksi kemasan
99,96%
Banten
Production of packaging
PT Feprotama Pertiwi
Banten
PT Agrico International
Banten
Perdagangan
Trading
99,99%
No
Nama
Name
Tempat Kedudukan
Domicile
Kegiatan Usaha
Business Activities
Kepemilikan
Ownership
Kepemilikan langsung
Direct ownership
DKI Jakarta
Peternakan unggas
Poultry farming
99,97%
DKI Jakarta
Beverage
Banten
99,96%
10
DKI Jakarta
99,92%
11
DKI Jakarta
Pergudangan
Warehouse
17,50%
12
PT Centralavian Pertiwi
DKI Jakarta
13
Jawa Timur
14
Sumatera Selatan
15
Kalimantan Timur
16
Kalimantan Barat
17
PT Cipendawa Agriindustri
DKI Jakarta
18
PT Satwa Primaindo
DKI Jakarta
19
20
DKI Jakarta
21
DKI Jakarta
22
DKI Jakarta
23
DKI Jakarta
DKI Jakarta
Minuman
99,99%
Peternakan unggas
99,99%
Peternakan unggas
99,99%
Peternakan unggas
99,99%
Peternakan unggas
99,96%
Peternakan unggas
50,00%
Peternakan unggas
99,98%
Peternakan unggas
99,98%
Minuman
99,99%
Peternakan unggas
99,97%
Peternakan unggas
99,99%
Peternakan unggas
99,97%
Peternakan unggas
99,99%
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Beverage
Poultry farming
Poultry farming
Poultry farming
Poultry farming
No
Nama
Name
Tempat Kedudukan
Domicile
Kegiatan Usaha
Business Activities
Kepemilikan
Ownership
24
PT Proteindo Primajaya
Sumatera Barat
Peternakan unggas
Poultry farming
99,96%
25
Jambi
Peternakan unggas
Poultry farming
99,96%
26
Riau
Peternakan unggas
Poultry farming
99,96%
27
Jawa Timur
Peternakan unggas
Poultry farming
99,96%
28
Sumatera Utara
Peternakan unggas
Poultry farming
99,96%
29
Lampung
Peternakan unggas
99,99%
30
Kalimantan Selatan
Peternakan unggas
99,97%
31
Sulawesi Selatan
Peternakan unggas
99,97%
32
Banten
Peternakan unggas
99,96%
33
Lampung
Peternakan unggas
99,99%
34
Jawa Timur
Peternakan unggas
99,83%
35
DKI Jakarta
Non aktif
50,00%
36
Banten
Peternakan unggas
99,83%
37
Jawa Barat
Peternakan unggas
99,93%
38
Jawa Barat
Peternakan unggas
99,83%
39
Jawa Barat
Peternakan unggas
99,75%
40
Jawa Barat
Peternakan unggas
99,80%
41
Peternakan unggas
99,93%
Bengkulu
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Non active
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
Poultry farming
No
Nama
Name
Tempat Kedudukan
Domicile
Kegiatan Usaha
Business Activities
Kepemilikan
Ownership
42
Jambi
Peternakan unggas
Poultry farming
99,97%
43
Sumatera Selatan
Peternakan unggas
Poultry farming
99,93%
44
Jawa Timur
Peternakan unggas
Poultry farming
99,00%
45
Jawa Timur
Peternakan unggas
Poultry farming
99,00%
46
Jawa Timur
Peternakan unggas
Poultry farming
99,67%
47
Peternakan unggas
99,86%
Jawa Timur
Poultry farming
Tahun
Keterangan
Year
Description
1991
1994
1995
112.613.534
1997
225.227.068
1997
Penerbitan saham bonus, setiap pemegang 4 saham lama berhak untuk memperoleh
1 saham baru.
Issuance of bonus shares, whereby each shareholder holding four shares was entitled
to receive one new share
2000
1.407.669.175
2007
Penawaran Umum Terbatas III Dengan Hak Memesan Efek Terlebih Dahulu.
Limited Public Offering III with Pre-emptive Rights
1.642.280.704
2007
Perubahan nilai nominal saham dari Rp 100 menjadi Rp 50.
Change in par value per share from Rp100 to Rp50
2010
Perubahan nilai nominal saham dari Rp 50 menjadi Rp 10.
Change in par value per share from Rp50 to Rp10
3.284.561.408
2010
Penarikan kembali saham ditempatkan dan disetor penuh sebanyak 24.807.040 saham.
Redemption of 24,807,040 of the issued and fully paid shares
52.500.000
56.306.767
281.533.835
16.422.807.040
16.398.000.000
AKUNTAN / ACCOUNTANT
Kantor Akuntan Publik
Purwantono, Sungkoro & Surja
Gedung Bursa Efek Indonesia, Menara II, Lt. 7,
Jl. Jend. Sudirman kav 52-53, Jakarta 12190.
Akuntan memberikan jasa audit atas informasi
keuangan historis. Periode penugasan adalah
laporan keuangan untuk tahun yang berakhir
pada tanggal 31 Desember 2015.
Perbandingan kontribusi penjualan dari masing-masing segmen 2015 dan 2014 (dalam jutaan rupiah)
Comparison of sales contribution from each segment 2015 and 2014 (in million Rupiah)
Nilai Penjualan
Sales Value
Produk
Products
Proporsi Penjualan
Proportion of Sales
%
Peningkatan (Penurunan)
Increase (Decrease)
2015
2014
2015
2014
Pakan Ternak
Feed
Anak Ayam Usia Sehari
DOC
Daging Ayam Olahan
Processed Chicken
Lain-lain
Others
21.978.454
22.261.499
73,00%
76,37%
-1,27%
3.900.690
3.259.720
12,96%
11,18%
19,66%
3.120.652
2.857.266
10,36%
9,80%
9,22%
1.107.931
771.790
3,68%
2,65%
43,55%
Jumlah
Total
30.107.727
29.150.275
100,00%
100,00%
3,28%
Pakan Ternak
Feed
Ayam Olahan
Processed Chicken
Aset
Assets
Liabilitas
Liabilities
Ekuitas
Equity
Penjualan Neto
Net Sales
Laba Bruto
Gross Profit
Beban Penjualan
Selling Expenses
Aktivitas Operasi
Operating Activities
Aktivitas Investasi
Investing Activities
Aktivitas Pendanaan
Financing Activities
The ability of the Company to settle their shortterm or long-term debts can be seen from the
ratios below.
Likuiditas
Liquidity
Solvabilitas
Solvency
KOLEKTIBILITAS PIUTANG
COLLECTIBILITY OF RECEIVABLES
Aktivitas
Activity
STRUKTUR PERMODALAN
CAPITAL STRUCTURE
a vision to create a breakthrough through biotechnology development, which can offer benefits
for both the public and shareholders and to set
a strategy to maintain and even improve its
performance.
M e n e r a p k a n b i o - s e c u r i t y u n t u k
mempertahankan kualitas produk sehingga
terus menumbuhkan kepercayaan para
peternak akan produk Perseroan.
ASPEK PEMASARAN
MARKETING ASPECTS
Pakan Ternak
Poultry Feed
a. Pre-Starter Feed
This poultry feed is fed to the broiler during
the age range of 1 day up to 7 days.
b. Starter Feed
This poultry feed is fed to the broiler during
the age range of 1 day up to 21 days or
during the age range of 8 days up to 21 days.
c. Finisher Feed
This poultry feed is fed to the broiler during
the age range of 22 days up to harvest time
or around 30-45 days.
a. Pre-Starter Feed
This poultry feed is fed to the layer during the
age range of 1 day up to 5 weeks.
b. Starter Feed
This poultry feed is fed to the layer during the
age range of 6 weeks up to 10 weeks.
c. Grower Feed
This poultry feed is fed to the layer during the
age range of 11 weeks up to the first day of
the laying/phase.
d.Laying-Phase Feed
This poultry feed is fed to the layer during
its egg laying phase up to its lay-off phase.
3. Other Feed
Aside from the poultry feed above, the
Company also offers several poultry feed
products for Breeding Flock, Duck, Native
Chicken, Fighting Cock, Quail and feed for
Cattle and Swine. These feed products are
also created with an eye to the nutritional
requirements of the animal during its different
growth stages.
1. Broiler DOC
Broiler DOC are one-day-old chicks which are
sold to farmers to be raised to produce poultry
meat. Broilers are raised for approximately 3045 days before being harvested at an average
weight of 1.39 - 2.45 kg or an equivalent weight
of 1.11 - 1.96 kg of poultry meat.
2. Layer DOC
Layer DOC are one-day-old chicks which are
sold to farmers to be raised to produce poultry
eggs. Layers start to produce eggs at an
average age of 18 weeks up to an approximate
age of 80 weeks. On average, a layer is capable
3. DOC Lainnya
Selain DOC di atas, Perseroan juga
menawarkan DOC untuk Ayam Pembibit
Turunan dan Ayam Pejantan.
3. Other DOC
Aside from the DOC above, the Company also
offers DOC for Parent Stock and Male Layers.
Processed Chicken
PROSES PRODUKSI
PRODUCTION PROCESS
Pakan Ternak
Poultry Feed
Processed Chicken
KEBIJAKAN DIVIDEN
DIVIDEND POLICY
INFORMASI MATERIAL
MATERIAL INFORMATION
CHANGES IN REGULATIONS
UMUM
GENERAL
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Nama
Name
Jabatan
Position
Jumlah Kehadiran
Meetings Attended
Presiden Komisaris
President Commissioner
Jialipto Jiaravanon
Herman Sugianto
Komisaris Independen
Independent Commissioner
Suparman S.
Komisaris Independen
Independent Commissioner
DIREKSI
DIRECTORS
Nama
Name
Jabatan
Position
Jumlah Kehadiran
Meetings Attended
Rusmin Ryadi
Presiden Direktur
President Director
15
Peraphon Prayooravong
15
Vinai Rakphongphairoj
15
Direktur
Director
15
Jemmy
Direktur
Director
15
Direktur
Director
15
Direktur
Director
15
KOMITE AUDIT
AUDIT COMMITTEE
Nama
Name
Jabatan
Position
Jumlah Kehadiran
Meetings Attended
Herman Sugianto
Ketua
Chairman
30
Suparman S.
Anggota
Member
31
Petrus Julius
Anggota
Member
23
Anggota
Member
29
Anggota
Member
24
N O M I N AT I O N A N D R E M U N E R AT I O N
COMMITTEE
Nama
Name
Jabatan
Position
Jumlah Kehadiran
Meetings Attended
Herman Sugianto
Ketua
Chairman
Anggota
Member
Tjipto Adisatrio
Anggota
Member
SEKRETARIS PERUSAHAAN
CORPORATE SECRETARY
Hadijanto Kartika
Hadijanto Kartika
e. m e m b u a t l a p o r a n h a s i l a u d i t d a n
menyampaikan laporan tersebut kepada
Presiden Direktur dan Dewan Komisaris;
RISIKO USAHA
BUSINESS RISKS
PERKARA HUKUM
LEGAL CASES
PT Charoen Pokphand In d o n e si a Tb k
(Perseroan) menyadari bahwa aktivitas
usaha dan operasional tidak hanya ditujukan
demi menciptakan nilai bagi pemegang saham
(shareholder), namun juga harus mampu
memberikan manfaat nyata bagi masyarakat
luas (stakeholder). Pada tahun 2015, biaya yang
dikeluarkan oleh Perseroan dan entitas anaknya
dalam aktivitas terkait Tanggung Jawab Sosial
Perusahaan adalah sekitar Rp1 miliar.
LINGKUNGAN HIDUP
ENVIRONMENT
PENGEMBANGAN KOMUNITAS
COMMUNITY DEVELOPMENT
Selain itu, di sekitar lokasi operasional masingmasing unit, Perseroan juga mengadakan
berbagai kegiatan sosial kemasyarakatan
seperti pengasapan nyamuk demam berdarah,
khitanan massal, donor darah, perbaikan rumah
ibadah, perbaikan jalan, perbaikan sekolah dan
pengobatan gratis.
PRODUCT RESPONSIBILITY
Halaman/
Page
Laporan Auditor Independen
1-3
6-7
Catatan atas Laporan Keuangan Konsolidasian ........... 8-132 ........... Notes to the Consolidated Financial Statements
***************************
Catatan/
Notes
1 Januari 2014/
31 Desember 2013
31 Desember 2015/ 31 Desember 2014/ January 1, 2014/
December 31, 2015 December 31, 2014 December 31, 2013
Aset
Assets
Aset Lancar
Kas dan setara kas
Piutang
Usaha
Pihak ketiga - neto
Pihak berelasi
Lain-lain
Persediaan - neto
Ayam pembibit turunan - neto
Hewan ternak dalam pertumbuhan
Uang muka
Biaya dibayar di muka
Pajak Pertambahan Nilai
dibayar di muka
Bagian lancar sewa jangka panjang
dibayar di muka
Current Assets
2g,2h,2u,5
1.679.273
884.831
1.146.852
2.709.134
289.173
341.542
5.454.001
1.172.874
53.914
186.803
45.476
3.021.952
137.334
362.923
4.321.016
1.077.653
12.222
126.709
38.977
2.435.567
67.602
113.781
4.030.952
787.843
13.785
166.744
23.382
2v,12
34.278
2.687
1.210
2l,2p
46.826
23.366
37.182
12.013.294
10.009.670
8.824.900
6
2u
2h,33
2d,2u
2i,7
2j,8
2k,9
2l
Non-current Assets
41.021
6.589
292.659
466.629
17.500
11.123.465
577.171
780.780
14.947
354.417
219
9.058.302
492.509
173.728
27.920
62.701
6.389.545
175.788
62.622
83.965
52.655
78.296
723
49.197
12.671.621
10.832.125
6.879.602
Total Aset
24.684.915
20.841.795
15.704.502
Total Assets
Catatan/
Notes
1 Januari 2014/
31 Desember 2013/
31 Desember 2015/ 31 Desember 2014/ January 1, 2014/
December 31, 2015 December 31, 2014 December 31, 2013
Liabilitas
Liabilities
Current Liabilities
2u,13
1.710.000
1.487.338
121.890
14
2u
2h,33
15
2u,16
2.357.885
105.883
444.260
123.236
1.491.270
99.836
498.971
115.936
1.313.284
125.334
304.738
109.757
2s
2v,30
2.573
260.521
26.044
2.035
365.426
19.678
1.836
343.053
7.156
2m,2u,17
673.440
386.752
5.703.842
4.467.242
2.327.048
Non-current Liabilities
2h,33
2v,30
97.248
31.785
268.858
2.862
252.661
11.724
2s,31
410.091
374.856
340.888
5.880.522
4.722.759
2.768.197
6.419.646
5.369.335
3.373.470
12.123.488
9.836.577
5.700.518
Total Liabilities
2m,2u,17
Catatan/
Notes
1 Januari 2014/
31 Desember 2013
31 Desember 2015/ 31 Desember 2014/ January 1, 2014/
December 31, 2015 December 31, 2014 December 31, 2013
Ekuitas
Equity
Equity Attributable
to the Owners of the
Parent
Share capital - Rp10 par value
per share (full amount)
Authorized 40,000,000,000 shares
163.980
121.175
163.980
121.175
163.980
121.175
33.000
12.228.973
33.000
10.669.152
33.000
9.667.842
12.547.128
10.987.307
9.985.997
Equity Attributable
to Owners of the Parent
14.299
17.911
17.987
Non-controlling Interest
Total Ekuitas
12.561.427
11.005.218
10.003.984
Total Equity
24.684.915
20.841.795
15.704.502
19
2f,2h,20
21
2f,18
Catatan/
Notes
2015
Penjualan - neto
30.107.727
2h,2r,22,35
29.150.275
(24.967.568)
2h,2r,23
(25.016.020)
Laba bruto
5.140.159
Beban penjualan
(627.460 )
(1.070.037)
157.170
(111.759)
Laba usaha
3.488.073
(586.777)
22.559
(642.227)
4.134.255
24
(545.889)
2h,2r,2t,25
2h,2r,26
2h,2r,27
(961.508)
105.672
(94.329)
2.638.201
2r,28
2r,29
2.281.628
(449.030)
Sales - net
(271.373 )
23.371
(284.227)
2.105.972
2v,30
1.832.598
(360.248)
Gross profit
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
Operating profit
Loss on foreign exchange
Finance income - net
Finance costs
Profit before income tax and
final tax
Income tax expense - net
1.745.724
17.794
9.871
1.850.392
1.755.595
Catatan/
Notes
2015
1.836.978
(4.380)
1.745.875
(151)
Total
1.832.598
1.745.724
1.854.985
(4.593)
Total
1.850.392
112
18
2w,32
1.755.618
(23)
1.755.595
Total
107
The original consolidated financial statements included herein are in Indonesian language.
Catatan/
Note
Saldo tanggal 1 Januari 2014/31 Desember 2013
Telah Ditentukan
Penggunaannya/
Appropriated
Belum ditentukan
penggunaannya/
Unappropriated
Kepentingan
nonpengendali/
Non-controlling
interests
Subtotal/
Subtotal
Total Ekuitas/
Total Equity
163.980
121.175
33.000
9.615.061
9.933.216
17.684
9.950.900
41
52.781
52.781
303
53.084
41
163.980
121.175
33.000
9.667.842
9.985.997
17.987
10.003.984
41
1.745.747
1.745.747
(23)
1.745.724
41
9.871
9.871
9.871
(754.308)
41
163.980
121.175
33.000
10.669.152
10.987.307
41
1.837.191
1.837.191
41
17.794
17.794
21
(295.164)
(295.164)
1.006
1.006
Business combinations
163.980
121.175
33.000
12.228.973
12.547.128
14.299
12.561.427
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
21
Kombinasi bisnis
(754.308)
(53)
(754.308)
(53)
17.911
11.005.218
1.832.598
17.794
(295.164)
(25)
(4.593)
(25)
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
2015
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran tunai kepada
pemasok dan karyawan
Kas yang diperoleh dari aktivitas
operasi
Penerimaan dari (pembayaran untuk):
Penghasilan keuangan
Pajak penghasilan
Beban keuangan
Kegiatan operasional lain
Kas Neto yang Diperoleh dari
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dari hasil penjualan
aset tetap
Perolehan aset tetap
30.051.253
28.778.720
(26.920.272)
(26.846.180)
3.130.981
22.553
(628.226)
(640.941)
(176.929)
1.932.540
28
1.707.438
(41.021)
(607.050)
(1.869.377)
(3.736.388)
101.630
(1.982.450)
11
83.745
(17.281)
10
(14.000)
23.371
(1.008.578)
(285.336)
(199.022)
462.975
2014
650.000
3.566.542
(311.000)
(2.501.383)
(295.164)
14.697
(3.143.816)
(219)
1.446.600
2.403.800
21
(25)
(200.000)
(754.308)
(53)
1.108.970
2.896.039
Catatan/
Notes
947.031
2014
(377.374)
(985)
(36.251)
768.493
1.146.852
1.679.273
768.493
1.679.273
-
5
13
1.679.273
1.
UMUM
a.
1.
GENERAL
a.
PT Charoen
Pokphand
Indonesia
Tbk
(Perusahaan) didirikan di Indonesia dalam
rangka Undang-undang Penanaman Modal
Asing No. 1 tahun 1967 berdasarkan Akta
Notaris Drs. Gde Ngurah Rai, S.H., No. 6
tanggal
7 Januari 1972.
Akta
pendirian
tersebut telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan No. YA-5/197/21 tanggal 8 Juni
1973
dan
telah
diumumkan
dalam
Berita Negara No. 65, Tambahan No. 573
tanggal 14 Agustus 1973. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, perubahan terakhir sehubungan
dengan persetujuan pemegang saham atas
perubahan
seluruh
Anggaran
Dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan (OJK)
sebagaimana disebutkan dalam Akta Notaris
Fathiah
Helmi, S.H.,
No. 94
tanggal
19 Juni 2015 sehubungan dengan perubahan
anggaran dasar. Perubahan Anggaran Dasar
terakhir ini telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan
No.
AHU-AH.01.03-0949604
tanggal 8 Juli 2015.
1.
UMUM (lanjutan)
b.
1.
b.
1991
1994
1995
1997
1997
2000
2007
2007
2010
2010
Sejak
penawaran
saham
perdana,
Perusahaan telah melakukan beberapa
transaksi permodalan dengan rincian sebagai
berikut:
Tahun/
Year
GENERAL (continued)
Keterangan/
Description
Penawaran umum perdana sebanyak 2.500.000
saham dengan nilai nominal sebesar Rp1.000
(Rupiah penuh) per saham dengan harga penawaran
Rp5.100/
Initial public offering of its 2,500,000 shares with par
value of Rp1,000 (full amount) per share with the offering
price of Rp5,100
Konversi obligasi konversi Perusahaan sebesar
Rp25.000 menjadi 3.806.767 saham/
Conversion of the Companys convertible bond of
Rp25,000 to 3,806,767 shares
Penawaran Umum Terbatas II dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering II with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp1.000
(Rupiah penuh) menjadi Rp500 (Rupiah penuh)/
Par value split of the Companys share from Rp1,000
(full amount) to Rp500 (full amount)
Penerbitan saham bonus, setiap pemegang 4 saham
lama berhak untuk memperoleh 1 saham baru/
Issuance of bonus shares, whereby each
shareholder holding 4 old shares was entitled to
receive 1 new share
Pemecahan nilai nominal saham dari Rp500
(Rupiah penuh) menjadi Rp100 (Rupiah penuh)/
Par value split of the Companys share from Rp500
(full amount) to Rp100 (full amount)
Penawaran Umum Terbatas III dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering III with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp100
(Rupiah penuh) menjadi Rp50 (Rupiah penuh)/
Par value split of the Companys share from Rp100
(full amount) to Rp50 (full amount)
Pemecahan nilai nominal saham dari Rp50
(Rupiah penuh) menjadi Rp10 (Rupiah penuh)/
Par value split of the Companys share from Rp50
(full amount) to Rp10 (full amount)
Penarikan kembali saham ditempatkan dan disetor
penuh sebanyak 24.807.040 saham/
Redemption of 24,807,040 issued and fully paid
shares
10
Total Saham
yang Beredar
Setelah Transaksi/
Outstanding
Shares After the
Transaction
52.500.000
56.306.767
112.613.534
225.227.068
281.533.835
1.407.669.175
1.642.280.704
3.284.561.408
16.422.807.040
16.398.000.000
1. UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
c.
Dewan Komisaris
Presiden Komisaris:
Wakil Presiden Komisaris:
Komisaris Independen:
Dewan Direksi
Presiden Direktur:
Wakil Presiden Direktur/
Direktur Independen :
Wakil Presiden Direktur :
Direktur:
Independent Commissioners:
Board of Directors
President Director:
Vice President Director/
Independent Director:
Vice President Directors:
Rusmin Ryadi
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Directors:
Board of Commissioners
President Commissioner:
Vice President Commissioners:
Herman Sugianto
Suparman Sastrodimedjo
Rudy Dharma Kusuma
Petrus Julius
Yustinus Eddy Tiono
11
Chairman
Member
Member
Member
Member
1.
UMUM (lanjutan)
c.
d.
1.
GENERAL (continued)
c.
d.
Group Structure
The consolidated financial statements include
the accounts of the Company and subsidiaries
(collectively hereinafter referred to as the
Group), with share ownership of more than
50%, directly and indirectly, are as follows:
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Charoen Pokphand
Jaya Farm (CPJF)
PT Primafood International
(PFI)
PT Vista Grain (VG)**
PT Poly Packaging
Industry (PPI)
PT Feprotama Pertiwi
(FP)
PT Agrico International
(AI)
PT Sarana Farmindo
Utama (SFU)
PT Singa Mas
Internasional
(SMInt)
PT Prima Ritel
Internasional
(PRI)
PT Prima Persada
Propertindo
(PPP)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Perdagangan produk
makanan olahan/
Trading of processed
food
Produksi dan distribusi
makanan ternak/
Production and distribution
of poultry feed
Produksi kemasan plastik/
Production of plastic packaging
Produksi dan distribusi
bahan baku pakan/
Production and distribution
of chicken feather meal
Perdagangan/
Trading
Induk Perusahaan/
Holding company
Industri air minum
dalam kemasan/
Beverage
Perdagangan produk
makanan olahan/
Trading of processed
food
Properti/
Property
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2015/
2014/
Dec 31, Dec 31,
2015
2014
Total Aset/
Total Assets
31 Des
2015/
Dec 31,
2015
31 Des
2014/
Dec 31,
2014*)
Jakarta
1972
1972
99,99
99,99
8.233.379
7.254.653
Jakarta
2000
2000
99,96
99,96
416.665
413.622
Lampung
1982
1980
99,92
99,92
13.502
13.808
Tangerang
2003
2003
99,98
99,98
122.886
103.360
Tangerang
1994
1992
99,32
99,32
36.376
30.068
Tangerang
2009
2008
99,99
99,99
288.977
390.330
Jakarta
2013
2013
99,99
99,99
2.225.977
1.188.726
Jakarta
2014
2012
99,99
99,99
465.258
241.189
Jakarta
2014
99,96
99,96
566
24.845
Jakarta
2014
99,92
99,92
2.947
12.516
12
1.
UMUM (lanjutan)
d.
1.
GENERAL (continued)
d.
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CPJF/
Indirect ownership
through CPJF
PT Centralavian Pertiwi
(CAP)
Kegiatan Pokok/
Principal Activity
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
Jakarta
1991
1991
31 Des 31 Des
2015/
2014/
Dec 31, Dec 31,
2015
2014
Total Aset/
Total Assets
31 Des
2015/
Dec 31,
2015
31 Des
2014/
Dec 31,
2014*)
99,99
99,99
524.915
500.205
459.163
487.775
Surabaya
1987
1980
99,99
99,99
Palembang
1986
1980
99,99
99,99
Balikpapan
1989
1983
99,96
Pontianak
1989
1983
50,00
Jakarta
2010
2009
Jakarta
2014
Jakarta
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Padang
2012
99,96
99,96
3.321
27.545
Jambi
2012
99,96
99,96
24.908
24.872
Pekanbaru
2012
99,96
99,96
2.550
26.841
Surabaya
2012
99,98
99,98
50.563
49.405
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
256.645
254.549
99,96
53.974
55.603
50,00
31.639
40.586
99,98
99,98
78.938
67.649
2013
99,99
99,99
59.784
53.172
2014
2014
99,99
99,99
438.365
204.383
Jakarta
2014
2012
99,97
99,97
385.178
244.911
Jakarta
2012
2012
99,99
99,99
939.733
915.916
Jakarta
2014
99,97
99,97
483
37.492
Jakarta
1997
1992
99,99
613.062
Medan
2013
2012
99,96
99,96
44.332
32.239
Lampung
2013
2012
99,99
99,99
103.382
149.975
Banjarbaru
2013
99,97
99,97
229
23.876
Makassar
2014
99,97
99,97
632
4.481
Tangerang
Bandar Lampung
13
2006
2006
99,96
199.497
2007
2006
99,99
146.858
1. UMUM (lanjutan)
d.
1.
GENERAL (continued)
d.
Entitas Anak/
Subsidiaries
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Distribusi/
Distribution
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Tempat
Kedudukan
Domicile
Mulai/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2015/
2014/
Dec 31, Dec 31,
2015
2014
Total Aset/
Total Assets
31 Des
2015/
Dec 31,
2015
31 Des
2014/
Dec 31,
2014*)
Surabaya
2007
2007
99,83
182.430
Jakarta
c)
1999
50
3.897
Serang
2010
2009
99,83
29.966
Tasikmalaya
2010
2009
99,93
16.501
Karawang
2007
2007
99,83
46.856
Indramayu
2010
2009
99,75
30.161
Cirebon
2007
2006
99,8
32.785
Bengkulu
2008
2008
99,93
13.908
Jambi
2007
2007
99,97
40.629
Palembang
2007
2007
99,93
43.186
Jember
2010
2009
99
52.077
Madiun
2010
2009
99
29.655
Malang
2007
2007
99,67
26.804
Kediri
2010
2009
99,86
25.998
Catatan:
a) Tidak aktif sejak 1 Agustus 2007 / non-active since August 1,2007
b) Tidak aktif sejak tahun 2000 / non-active since 2000
c) Tidak aktif sejak 31 Oktober 2002 / non-active since October 31, 2002
d) Tidak aktif sejak 1 Januari 2011 / non-active since January 1,2011
**) Disajikan kembali / As restated
14
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
a.
b.
Dasar
Penyajian
Konsolidasian
AKUNTANSI
Laporan
YANG
2.
Keuangan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
b.
15
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (continued)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
PSAK 1: Presentation
Statements
of
Financial
ACCOUNTING
The
Group
applied
PSAK
24
retrospectively in accordance with the
transitional provisions set out in the
revised
standard.
The
opening
consolidated statement of financial
position of the earliest comparative period
presented (January 1, 2014) and the
comparative
figures
have
been
accordingly restated. The revised PSAK
24 changes, amongst other things, the
accounting for defined benefit plans.
16
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
PSAK
65:
Laporan
Keuangan
Konsolidasian dan PSAK 4: Laporan
Keuangan Tersendiri
PSAK
65:
Consolidated
Statements and PSAK 4:
Financial Statements
Financial
Separate
17
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
18
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
YANG
2.
c.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Prinsip-prinsip Konsolidasian
c.
Principles of Consolidation
19
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
(c) kemampuan
untuk
menggunakan
kekuasaannya atas investee untuk
mempengaruhi imbal hasil Kelompok
Usaha.
20
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Total
comprehensive
income
within
a subsidiary is attributed to the owners of the
parent and to the non-controlling interests
(NCI) even if that results in a deficit balance
of NCI. When necessary, adjustments are
made to the financial statements of
subsidiaries to bring their accounting policies
into line with the Groups accounting policies.
21
2.
2.
i)
derecognizes
the
assets
(including
goodwill) and liabilities of the subsidiary;
ii) derecognizes the carrying amount of any
NCI;
iii) derecognizes the cumulative translation
differences, recorded in equity, if any;
iv) recognizes the fair value of the
consideration received;
v) recognizes the fair value of any investment
retained;
vi) recognizes any surplus or deficit in profit or
loss; and
vii) reclassifies
the
parents
share
of
components previously recognized in other
comprehensive income to profit or loss or
retained earnings, as appropriate.
22
2.
2.
Kelompok
Usaha
menggunakan
teknik
penilaian yang sesuai dengan keadaan dan
data yang memadai tersedia untuk mengukur
nilai wajar, dengan memaksimalkan masukan
(input) yang dapat diamati (observable) yang
relevan dan meminimalkan masukan (input)
yang tidak dapat diamati (unobservable).
i)
ii)
23
2.
e.
2.
i)
i)
ii)
iii)
e.
Kombinasi
bisnis
dicatat
dengan
menggunakan
metode
akuisisi.
Biaya
perolehan dari sebuah akuisisi diukur pada
nilai agregat imbalan yang dialihkan, diukur
pada nilai wajar pada tanggal akuisisi dan
jumlah setiap KNP pada pihak yang diakuisisi.
Untuk setiap kombinasi bisnis, Kelompok
Usaha memilih apakah mengukur KNP pada
entitas yang diakuisisi baik pada nilai wajar
ataupun pada proporsi kepemilikan KNP atas
aset neto yang teridentifikasi dari entitas yang
diakuisisi. Biaya-biaya akuisisi yang timbul
dibebankan langsung dan disertakan dalam
beban administrasi.
24
2.
2.
Business Combinations
(continued)
and
Goodwill
25
2.
f.
g.
2.
Business Combinations
(continued)
and
Goodwill
f.
g.
26
2.
2.
i.
h.
Transaksi
dengan
pihak-pihak
berelasi
dilakukan berdasarkan persyaratan yang
disetujui oleh kedua belah pihak, dimana
persyaratan tersebut mungkin tidak sama
dengan transaksi lain yang dilakukan dengan
pihak ketiga.
Persediaan
i.
Inventories
27
2.
2.
k.
Growing Flock
Growing flock consists of broiler chicken.
Growing flock consists of the purchase cost of
day-old-chick (DOC) accumulated with costs
incurred during the growing phase which
includes the cost of feed, medicines, vitamins
and other relevant costs.
Breeding Flock
l.
Prepaid Expenses
Prepaid expenses are amortized and charged
to operations over the periods benefited. Longterm prepaid expenses are presented as part of
Other Non-current Assets account in the
consolidated statement of financial position.
28
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
m. Biaya Pinjaman
n.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m. Borrowing Costs
Investasi Saham
n.
ACCOUNTING
Aset Tetap
o.
Fixed Asset
Setelah
pengakuan
awal,
aset
tetap
dinyatakan pada biaya perolehan dikurangi
akumulasi penyusutan dan akumulasi rugi
penurunan nilai.
29
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
o.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
(i)
(i)
the
exchange
transaction
lacks
commercial substance, or
(ii) the fair value of neither the assets
received nor the assets given up can be
measured reliably.
Tahun/Years
Prasarana tanah
Bangunan
Mesin dan peralatan
5
20
12
4-5
2-5
Land improvements
Buildings
Machinery and equipment
Transportation equipment, office
equipment, wells and waterlines and
laboratory equipment
Poultry equipment
30
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
o.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Beban
pemeliharaan
dan
perbaikan
dibebankan pada operasi pada saat terjadinya.
Beban pemugaran dan penambahan dalam
jumlah besar dikapitalisasi kepada jumlah
tercatat aset tetap terkait bila besar
kemungkinan bagi Kelompok Usaha manfaat
ekonomi masa depan menjadi lebih besar dari
standar kinerja awal yang ditetapkan
sebelumnya dan disusutkan sepanjang sisa
masa manfaat aset tetap terkait.
Construction in progress
31
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
p. Sewa
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
p. Leases
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa, adalah
berdasarkan substansi dari perjanjian tersebut
pada penetapan awal. Perjanjian dievaluasi
apakah pemenuhannya tergantung kepada
penggunaan aset atau aset-aset tertentu
secara spesifik atau perjanjian mengalihkan
hak untuk menggunakan aset atau aset-aset,
walaupun hak tersebut tidak secara eksplisit
disebutkan dalam perjanjian.
32
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
q.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
33
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
q.
Penurunan
(lanjutan)
Nilai
AKUNTANSI
Aset
YANG
2.
Non-keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
Impairment
(continued)
of
ACCOUNTING
Non-financial
Assets
34
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
q.
Penurunan
(lanjutan)
Nilai
AKUNTANSI
Aset
YANG
2.
Non-keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
Impairment
(continued)
of
ACCOUNTING
Non-financial
Assets
Manajemen
berkeyakinan
bahwa
tidak
terdapat indikasi atas kemungkinan penurunan
nilai potensial atas aset tetap, hewan ternak
dalam pertumbuhan dan aset non-keuangan
tidak lancar lainnya yang disajikan pada
laporan posisi keuangan konsolidasian pada
tanggal 31 Desember 2015.
r. Penghasilan dan Beban
r.
35
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
s.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Penjualan Barang
Sales of Goods
Beban
Expenses
Imbalan Kerja
s.
Employee Benefits
36
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
s.
t.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
t.
37
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
t.
u.
Biaya Penelitian
(lanjutan)
AKUNTANSI
dan
YANG
2.
Pengembangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
Research
and
(continued)
ACCOUNTING
Development
Costs
u.
Foreign
Currency
Balances
Transactions
and
31 Desember 2015/
December 31, 2015
GBP1
EUR1
AS$1
SGD1
CNY1
THB1
JPY1
31 Desember 2014/
December 31, 2014
20.451
15.070
13.795
9.751
2.124
382
115
19.370
15.133
12.440
9.422
2.033
378
104
GBP1
EUR1
US$1
SGD1
CNY1
THB1
JPY1
38
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
v.
AKUNTANSI
YANG
2.
Perpajakan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
ACCOUNTING
Taxation
Pajak kini
Current tax
39
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
v.
AKUNTANSI
YANG
2.
Perpajakan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
ACCOUNTING
Taxation (continued)
Pajak Tangguhan
Deferred Tax
40
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
v.
AKUNTANSI
YANG
2.
Perpajakan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
ACCOUNTING
Taxation (continued)
Laba per saham dihitung berdasarkan ratarata tertimbang jumlah saham yang beredar
selama tahun yang bersangkutan.
The
Company
has
no
outstanding
dilutive potential ordinary shares as of
December 31, 2015 and accordingly, no
diluted earnings per share is calculated and
presented in the consolidated statements of
profit or loss and other comprehensive income.
41
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
x.
y.
AKUNTANSI
YANG
2.
Segmen Operasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
x.
ACCOUNTING
Operating Segments
Instrumen Keuangan
y.
Financial Instruments
Aset Keuangan
Financial Assets
42
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Subsequent measurement
43
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Piutang lain-lain
komoditas
berjangka
Penghentian Pengakuan
Derecognition
(i)
(i)
atas
kontrak
44
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Derecognition (continued)
45
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Penurunan Nilai
Impairment
46
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
47
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Dalam
hal
investasi
ekuitas
yang
diklasifikasikan sebagai aset keuangan yang
tersedia untuk dijual, bukti obyektif akan
meliputi penurunan yang signifikan atau
penurunan jangka panjang pada nilai wajar
dari investasi di bawah biaya perolehannya.
48
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
y.
Tersedia
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
untuk
Dijual
Liabilitas Keuangan
Financial Liabilities
Kelompok
Usaha
menetapkan
liabilitas
keuangan sebagai utang dan pinjaman, seperti
utang usaha dan lain-lain, biaya masih harus
dibayar dan utang dan pinjaman.
49
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Pengukuran Selanjutnya
Subsequent Measurement
Pengukuran
selanjutnya
dari
liabilitas
keuangan ditentukan oleh klasifikasinya
sebagai berikut.
Loans
and
Derecognition
Suatu
liabilitas
keuangan
dihentikan
pengakuannya pada saat kewajiban yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluarsa.
50
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Derecognition (continued)
51
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
y.
z.
3.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Provisi
z.
Provision
3.
52
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan
Judgments
Purchase
Price
Impairment
53
Allocation
and
Goodwill
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan (lanjutan)
Judgments (continued)
54
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
a. Evaluasi Individual
a.
Individual Assessment
The Group evaluates specific accounts where
it has information that certain customers are
unable to meet their financial obligations. In
these cases, the Group exercises its
judgment, based on the available facts and
circumstances, including but not limited to, the
length of its relationship with the customer and
the customers current credit status based on
third party credit reports and known market
factors, to record specific provisions for
customers receivables in an effort to reduce
the receivable amounts that the Group expects
to collect. These specific provisions are reevaluated
and
adjusted
if
additional
information received affects the amounts of
allowance for impairment of trade receivables.
b. Evaluasi Kolektif
Collective Assessment
55
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Imbalan Kerja
Employee Benefits
56
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pajak Penghasilan
Income Tax
Pertimbangan
signifikan
dilakukan
dalam
menentukan penyisihan atas pajak penghasilan
badan. Terdapat transaksi dan perhitungan
tertentu yang penentuan pajak akhirnya adalah
tidak pasti sepanjang kegiatan usaha normal.
Kelompok Usaha mengakui liabilitas atas pajak
penghasilan badan berdasarkan estimasi apakah
akan terdapat tambahan pajak penghasilan badan.
57
3.
4.
3.
strategies.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
KOMBINASI BISNIS
4.
BUSINESS COMBINATIONS
Based on the Share Purchase Agreement dated
December 28, 2015, the Company through
PT Sarana Farmindo Utama purchased 100%
share ownership of PT Prospek Karyatama (PKT)
and its subsidiaries from third parties at purchase
price of Rp6,699. PKT and its subsidiaries engaged
in the trading of poultry supplies and chicken
produce.
58
4.
4.
551.535
21.491
51.097
624.123
(856.432)
(38.645)
(895.077)
Assets
Current assets
Property, plant and equipment - net
Other assets
Sub-total
Liabilities
Short-term liabilities
Long-term liabilities
Sub-total
(270.954)
(1.006)
(271.960)
209.370
69.289
6.699
(90.444)
Consideration paid
Cash of the acquired subsidiaries
(83.745)
Acquisition of subsidiaries,
net of cash acquired
59
5.
5.
Kas
31 Desember 2014/
December 31, 2014
4.966
Bank
Pihak ketiga
Rupiah
Citibank N.A.
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
Bank lainnya (masing-masing
di bawah Rp20.000)
Dolar Amerika Serikat
Citibank N.A.
Deutsche Bank A.G.
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Bank lainnya (masing-masing
di bawah Rp40.000)
2.425
Cash on hand
378.977
333.229
126.419
58.190
147.424
246.914
75.981
26.276
Cash in banks
Third parties
Rupiah
Citibank N.A.
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
44.433
20.522
153.985
64.905
57.343
42.136
7.375
1.622
44.704
50.251
7.434
2.373
2.177
Euro Eropa
Citibank N.A
Pihak Berelasi (Catatan 33)
PT Bank Agris Tbk
Rupiah
Dolar Amerika Serikat
45.417
541
Deposito
Pihak ketiga
Rupiah
On Call
PT Bank Mandiri (Persero) Tbk
PT Bank ICBC Indonesia
PT Bank Danamon Indonesia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Time Deposit
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
Citibank N.A.
Pihak Berelasi (Catatan 33)
PT Bank Agris Tbk
On Call
Time Deposit
Total
13.475
487
90.000
27.500
7.000
5.000
16.642
22.000
4.000
55.000
27.015
75.000
14.500
5.500
3.450
70.197
1.319
180.000
-
1.679.273
884.831
European Euro
Citibank N.A.
Related Party (Note 33)
PT Bank Agris Tbk
Rupiah
United States dollar
Deposits
Third parties
Rupiah
On Call
PT Bank Mandiri (Persero) Tbk
PT Bank ICBC Indonesia
PT Bank Danamon Indonesia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Time Deposit
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
Citibank N.A.
Related Party (Note 33)
PT Bank Agris Tbk
On Call
Time Deposit
Total
2015
Rupiah
2014
8,00 - 9,75%
60
5,00 - 10,00%
Rupiah
6.
PIUTANG USAHA
6.
a.
a. Based on customers:
Berdasarkan pelanggan:
31 Desember 2015/
December 31, 2015
Pihak ketiga:
Anggota PIR
PT Gemilang Unggas Prima
PT Minang Ternak Sejahtera
PT Sinar Inti Mustika
PT Bintang Sejahtera Bersama
PT Multi Sarana Pakanindo
PT Citra Kalimantan Sejahtera
PT Cemerlang Unggas Lestari
PT Mitra Sinar Jaya
PT Sumber Ternak Pratama
PT Sinar Ternak Sejahtera
PT Indah Ternak Mandiri
PT Sumber Unggas Cemerlang
PT Semesta Mitra Sejahtera
PT Tiara Tunggal Mandiri
Lain-lain (masing-masing
di bawah Rp50.000)
31 Desember 2014/
December 31, 2014
379.162
180.758
123.057
108.430
87.532
76.568
76.401
50.722
48.665
47.457
-
174.252
100.977
109.309
94.035
40.212
57.566
64.603
65.794
68.061
137.169
133.955
99.648
59.076
53.337
Third parties:
Member of PIR
PT Gemilang Unggas Prima
PT Minang Ternak Sejahtera
PT Sinar Inti Mustika
PT Bintang Sejahtera Bersama
PT Multi Sarana Pakanindo
PT Citra Kalimantan Sejahtera
PT Cemerlang Unggas Lestari
PT Mitra Sinar Jaya
PT Sumber Ternak Pratama
PT Sinar Ternak Sejahtera
PT Indah Ternak Mandiri
PT Sumber Unggas Cemerlang
PT Semesta Mitra Sejahtera
PT Tiara Tunggal Mandiri
1.564.619
1.780.432
Total
Cadangan kerugian
atas penurunan nilai
2.743.371
3.038.426
2.709.134
3.021.952
289.173
137.334
(34.237)
Total
Allowance for impairment losses
The aging analysis of accounts receivable trade based on invoice date is as follows:
Pihak ketiga:
Kurang dari 31 hari
31 - 60 hari
61 - 90 hari
91 - 180 hari
Lebih dari 180 hari
(16.474)
31 Desember 2014/
December 31, 2014
1.884.996
402.917
152.292
184.579
118.587
1.789.382
675.324
300.903
223.883
48.934
Third parties:
Less than 31 days
31 - 60 days
61 - 90 days
91 - 180 days
Over 180 days
Total
Cadangan kerugian
atas penurunan nilai
2.743.371
3.038.426
Total
(34.237)
(16.474)
Neto
2.709.134
Pihak berelasi:
Kurang dari 31 hari
Lebih dari 180 hari
Total
3.021.952
Net
286.213
2.960
88.400
48.934
Related parties:
Less than 31 days
Over 180 days
289.173
137.334
Total
61
6.
6.
Kolektif/Collective
Total/Total
Saldo awal
Penyisihan tahun berjalan
Pemulihan tahun berjalan
Penghapusan tahun berjalan
1.349
335
(8)
(74)
15.125
17.510
-
16.474
17.845
(8)
(74)
Saldo akhir
1.602
32.635
34.237
Beginning balance
Provision during the year
Recovery during the year
Write-off during the year
Ending balance
7.
Kolektif/Collective
Total/Total
Saldo awal
Penyisihan tahun berjalan
Pemulihan tahun berjalan
Penghapusan
1.949
(13)
(587)
2.342
12.783
-
4.291
12.783
(13)
(587)
Saldo akhir
1.349
15.125
16.474
Beginning balance
Provision during the year
Recovery during the year
Write-off
Ending balance
PERSEDIAAN - NETO
Akun ini merupakan persediaan
segmen usaha sebagai berikut:
7.
INVENTORIES NET
This account represents inventories based on
business segments as follows:
berdasarkan
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
Pakan
Barang jadi
Barang dalam proses
Bahan baku
Kemasan dan suku cadang
Obat-obatan
Barang dalam perjalanan
Lain-lain
249.748
17.626
2.016.954
153.757
17.325
1.903.885
4.986
266.695
42.981
1.614.528
140.274
16.670
1.178.966
4.964
Feed
Finished goods
Work in process
Raw materials
Packaging and spareparts
Medicines
Goods in transit
Others
Sub-total
4.364.281
3.265.078
Sub-total
62
7.
7.
31 Desember 2014/
December 31, 2014
264.148
18.005
40.988
28.041
15.521
8.210
278.584
48.199
39.986
33.884
20.608
3.034
Day-old chicks
Work in process Hatching eggs
Feed
Medicine
Packaging and sparepart
Goods in transit
Others
Sub-total
374.913
424.295
Sub-total
Ayam olahan
Barang jadi
Barang dalam proses
Bahan baku
Kemasan dan suku cadang
Barang dalam perjalanan
155.761
5.821
75.796
103.019
5.707
167.711
7.576
83.022
97.873
9.526
Processed chicken
Finished goods
Work in process
Raw materials
Packaging and spareparts
Goods in transit
Sub-total
346.104
365.708
Sub-total
Lain-lain
Barang jadi
Barang dalam proses
Bahan baku
Barang dalam perjalanan
Lain-lain
100.377
6.613
147.866
77.370
37.181
119.365
3.282
140.975
18.752
11.798
Others
Finished goods
Work in process
Raw materials
Goods in transit
Others
Sub-total
369.407
294.172
Sub-total
5.454.705
4.349.253
Total
Total
Dikurangi cadangan penurunan
nilai persediaan
Neto
(704)
5.454.001
(28.237)
4.321.016
63
7.
7.
nilai
persediaan
2015
Saldo pada awal tahun
Penyisihan tahun berjalan
Pemulihan tahun berjalan
28.237
(27.533)
8.
2014
28.237
-
704
28.237
8.
31 Desember 2014/
December 31, 2014
687.304
493.470
1.662.770
(1.144.038)
(446.192)
1.439.075
(911.235)
(334.006)
Saldo akhir
Cadangan kemungkinan mati
Eliminasi
759.844
(29.893)
(56.630)
687.304
(29.409)
(25.051)
Ending balance
Allowance for mortality
Elimination
673.321
632.844
Producing flock:
Beginning balance
475.002
457.151
1.310.303
(1.662.770)
381.377
431.571
1.101.129
(1.439.075)
Saldo akhir
Eliminasi
579.686
(80.133)
475.002
(30.193)
Ending balance
Elimination
499.553
444.809
1.172.874
1.077.653
Total
64
Total
8.
9.
8.
HEWAN
TERNAK
PERTUMBUHAN
DALAM
MASA
9.
GROWING FLOCK
31 Desember 2014/
December 31, 2014
Saldo awal
12.222
13.785
25.866
Beginning balance
Beginning balance acquisition
of subsidiaries
477.214
333.907
(335.470)
12.222
Total
Total
(461.388)
53.914
65
Penambahan/
Addition
Akuisisi/
Acquisition
Reklasifikasi/
Reclassification
Saldo Akhir/
Pengurangan/
Deduction
Ending
Balance
Harga Perolehan
Pemilikan Langsung
Tanah
Prasarana tanah
Bangunan
Mesin dan peralatan
Peralatan transportasi
Peralatan kantor
Instalasi air
Peralatan peternakan
Peralatan laboratorium
1.031.685
419.040
2.939.089
2.171.735
144.195
211.182
204.263
1.224.399
35.897
1.035.229
19.857
84.678
96.014
31.460
11.275
7.410
32.507
3.107
98
6.340
3.442
2.074
7.417
1.349
771
-
89.241
210.964
890.168
365.130
4.076
9.586
46.864
337.863
377
3.510
718
3.341
8.223
4.209
4.257
610
11.337
142
2.152.743
655.483
3.914.036
2.626.730
182.939
229.135
257.927
1.584.203
39.239
Cost
Direct Ownership
Land
Land improvements
Building
Machinery and equipment
Transportation equipment
Office equipment
Wells and waterlines
Poultry equipment
Laboratory equipment
Total
8.381.485
1.321.537
21.491
1.954.269
36.347
11.642.435
Total
236.241
51.028
(39.160)
248.109
1.521.093
488.703
86.846
676.171
832.183
348.911
81.021
107.741
(1.009.080)
(399.144)
(119.606)
(387.279)
1.344.196
438.470
48.261
396.633
Construction in Progress
Land
Building and land
improvements
Machinery and equipment
Wells and waterlines
Poultry equipment
Total
3.009.054
1.420.884
(1.954.269)
2.475.669
Total
11.390.539
2.742.421
21.491
36.347
14.118.104
Total Cost
Akumulasi Penyusutan
Pemilikan Langsung
Prasarana tanah
Bangunan
Mesin dan peralatan
Peralatan transportasi
Peralatan kantor
Instalasi air
Peralatan peternakan
Peralatan laboratorium
Total Akumulasi
Penyusutan
Dikurangi rugi penurunan
nilai
Bangunan
Mesin dan peralatan
Total
Nilai Buku Neto
155.864
601.575
767.906
69.182
138.329
104.468
469.834
12.783
77.947
151.846
172.134
19.148
19.395
33.271
210.431
1.375
126
1.332
5.102
3.027
3.186
508
9.852
12
233.685
752.089
934.938
85.303
154.538
137.231
670.413
14.146
Accumulated Depreciation
Direct Ownership
Land improvements
Building
Machinery and equipment
Transportation equipment
Office equipment
Wells and waterlines
Poultry equipment
Laboratory equipment
2.319.941
685.547
23.145
2.982.343
Total Accumulated
Depreciation
5.783
6.513
5.783
6.513
12.296
12.296
Total
11.123.465
9.058.302
66
Saldo Awal/
Beginning
Balance
Penambahan/
Addition
Reklasifikasi/
Reclassification
Saldo Akhir/
Ending
Balance
Pengurangan/
Deduction
Harga Perolehan
Pemilikan Langsung
Tanah
Prasarana tanah
Bangunan
Mesin dan peralatan
Peralatan transportasi
Peralatan kantor
Instalasi air
Peralatan peternakan
Peralatan laboratorium
860.680
243.492
2.056.020
1.637.138
93.214
172.087
153.778
802.479
24.358
123.168
51.536
299.150
159.779
28.669
31.172
11.396
181.799
5.200
47.837
124.070
589.135
383.874
26.095
9.024
40.495
257.839
6.393
58
5.216
9.056
3.783
1.101
1.406
17.718
54
1.031.685
419.040
2.939.089
2.171.735
144.195
211.182
204.263
1.224.399
35.897
Cost
Direct Ownership
Land
Land improvements
Building
Machinery and equipment
Transportation equipment
Office equipment
Wells and waterlines
Poultry equipment
Laboratory equipment
Total
6.043.246
891.869
1.484.762
38.392
8.381.485
Total
239.215
110.957
(113.931)
236.241
1.063.773
378.236
66.517
494.235
1.078.025
556.441
74.144
432.273
(620.705)
(445.974)
(53.815)
(250.337)
1.521.093
488.703
86.846
676.171
Construction in Progress
Land
Building and land
improvements
Machinery and equipment
Wells and waterlines
Poultry equipment
Total
2.241.976
2.251.840
(1.484.762)
3.009.054
Total
8.285.222
3.143.709
38.392
11.390.539
Total Cost
Akumulasi Penyusutan
Pemilikan Langsung
Prasarana tanah
Bangunan
Mesin dan peralatan
Peralatan transportasi
Peralatan kantor
Instalasi air
Peralatan peternakan
Peralatan laboratorium
Total Akumulasi
Penyusutan
Dikurangi rugi penurunan
nilai
Bangunan
Mesin dan peralatan
Total
Nilai Buku Neto
111.204
493.452
645.946
62.210
124.327
80.912
353.119
12.211
44.681
112.735
126.712
10.082
15.044
24.471
126.780
620
21
4.612
4.752
3.110
1.042
915
10.065
48
155.864
601.575
767.906
69.182
138.329
104.468
469.834
12.783
Accumulated Depreciation
Direct Ownership
Land improvements
Building
Machinery and equipment
Transportation equipment
Office equipment
Wells and waterlines
Poultry equipment
Laboratory equipment
1.883.381
461.125
24.565
2.319.941
Total Accumulated
Depreciation
5.783
6.513
5.783
6.513
12.296
6.389.545
67
12.296
Total
9.058.302
penyusutan
sebagai
2015
Beban pokok penjualan dan ayam
pembibit turunan belum
menghasilkan
Beban umum dan administrasi
(Catatan 25)
Beban penjualan (Catatan 24)
Beban lain - lain
Total
2014
592.695
403.560
21.308
19.089
52.365
14.671
10.786
32.108
685.547
461.125
Total
2015
Hasil penjualan neto
Nilai buku
2014
101.630
(8.830)
14.697
(13.163)
92.800
1.534
(4.372)
(664)
Net proceeds
Net book value
Gain on sale of
fixed asset net (note 26)
Loss on write-off of fixed asset
68
Total
Tercatat/
Carrying
Amount
Tahun
Perkiraan Penyelesaian/
Estimated Year of
Completion
9% - 84%
13% - 99%
276.859
852.450
2016
2016
4% - 99%
5% - 96%
803.061
543.299
2016
2016
Total
Tercatat/
Carrying
Amount
Tahun
Perkiraan Penyelesaian/
Estimated Year of
Completion
9% - 88%
5% - 97%
1.870.265
614.048
2015
2015
7% - 73%
5% - 99%
390.089
134.652
2015
2015
(f)
69
Perusahaan:
Pajak Penghasilan Badan
2015
2014
2012
2011
2008
2007
Pajak Bea Cukai tahun 2013
Total
Entitas Anak:
2015
2014
2013
2012
2011
2010
2009
Total
Total
31 Desember 2014/
December 31, 2014
40.551
71.010
40.968
41.346
32.814
30.902
47.082
71.010
40.968
41.346
32.815
30.902
49.776
304.673
266.817
41.748
111.854
437
4.822
8.155
28.416
77.066
106.925
9.877
6.346
25.478
77.066
272.498
225.692
577.171
492.509
Company:
Corporate Income Tax
2015
2014
2012
2011
2008
2007
Custom and duty fee year 2013
Total
Subsidiaries:
2015
2014
2013
2012
2010
2009
Total
Total
70
71
72
73
Rupiah:
Pinjaman revolving
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
Citibank N.A.
Dolar Amerika Serikat:
Trust receipt
Citibank N.A.
Pinjaman revolving
PT Bank Mizuho Indonesia
Dolar Amerika Serikat:
Pinjaman cerukan
Deutsche Bank A.G.
JP Morgan Chase Bank N.A.
Total
31 Desember 2014/
December 31, 2014
760.000
500.000
450.000
260.000
500.000
300.000
124.400
186.600
Rupiah:
Revolving loans
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
Citibank N.A.
United States dollar:
Trust receipt
Citibank N.A.
Revolving loans
PT Bank Mizuho Indonesia
81.536
34.802
1.710.000
1.487.338
Total
74
75
Citibank N.A.
Citibank N.A.
On January 2, 2007, the Company obtained shortterm loan and Trust Receipt facilities from Citibank
NA. (Citibank) with the maximum limit of
US$15,000,000. These facilities have been
amended several times, with the latest amendment
dated August 29, 2012 concerning the total
maximum limit not exceeding US$43,500,000.
76
77
2015
Rupiah
Dolar Amerika Serikat
2014
8,875% - 10,5%
1,83% - 1,99%
a. Berdasarkan pemasok:
31 Desember 2015/
December 31, 2015
Rupiah
United States dollar
Pihak ketiga:
Pemasok luar negeri:
Bunge Agribusiness Singapore
Pte. Ltd., Singapura
Vitol Asia Pte. Ltd., Brazil
Cargill International Trading
Pte. Ltd., Singapura
Marubeni Grain & Oilseeds
Trading Pte. Ltd, Singapura
CJ International Asia
Pte. Ltd., Singapura
Concordia Agritrading
Pte.Ltd.,Singapura
Lain-lain (masing-masing
di bawah Rp100.000)
8,80% - 10,50%
1,86% - 2,50%
31 Desember 2014/
December 31, 2014
Third parties:
Foreign suppliers:
Bunge Agribusiness Singapore
Pte. Ltd., Singapore
Vitol Asia Pte. Ltd., Brazil
Cargill International Trading
Pte. Ltd., Singapore
Marubeni Grain & Oilseeds
Trading Pte. Ltd, SIngapore
CJ International Asia
Pte. Ltd., Singapore
Concordia Agritrading
Pte.Ltd.,Singapore
386.941
241.190
248.567
163.989
193.666
144.225
131.603
120.532
115.836
508.201
585.910
1.721.662
1.118.998
150.380
79.764
76.124
40.538
12.395
34.513
-
Local suppliers:
PT Cargill Indonesia,
Hongkong Branch
PT Eastern Pearl Flour Mills
PT Cheil Jedang Indonesia
PT Bungasari Flour Mills Indonesia
289.417
325.364
636.223
372.272
2.357.885
1.491.270
105.883
99.836
78
31 Desember 2014/
December 31, 2014
Rupiah
Dolar Amerika Serikat
Euro Eropa
Bath Thailand
Yuan Tiongkok
591.713
1.866.059
2.353
1.732
1.911
785.303
805.803
-
Rupiah
United States dollar
Euro Europe
Bath Thailand
Yuan Tiongkok
Total
2.463.768
1.591.106
Total
31 Desember 2014/
December 31, 2014
Ongkos angkut
Pembelian bahan pembantu
Uang jaminan pelanggan
Pembelian aset tetap
Lain-lain
101.459
64.118
43.739
32.011
202.933
80.192
46.681
36.822
198.981
136.295
Freight cost
Purchase of auxiliary materials
Customer security deposits
Purchase of fixed asset
Others
Total
444.260
498.971
Total
Jasa profesional
Beban listrik dan air
Beban angkut
Biaya bunga
Lain-lain (dibawah masingmasing Rp2.000)
Total
31 Desember 2014/
December 31, 2014
28.676
20.058
9.549
8.274
19.229
26.277
8.463
6.988
Professional fees
Electricity and water
Freight
Interest
56.679
54.979
123.236
115.936
Total
79
31 Desember 2014/
December 31, 2014
1.506.414
1.872.000
3.296.600
2.000.000
1.034.625
2.400.000
(259.077)
(187.089)
Total
Bagian lancar
6.553.962
(673.440)
5.109.511
(386.752)
Total
Current portion
5.880.522
4.722.759
Long-term portion
80
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
Jatuh tempo/
Due date
A1
A2
B1
B2
AS$109.200.000
Rp672.000
Rp1.200.000
AS$130.000.000
Rp800.000
AS$135.000.000
Rp1.200.000
2018
2018
2016
2016
Total
AS$109.200.000
Rp1.872.000
AS$265.000.000
Rp2.000.000
Total
81
82
Jatuh tempo/
Due date
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
A1
A2
B2
AS$75.000.000
Rp900.000
Rp1.500.000
2019
2019
2017
Total
AS$75.000.000
Rp2.400.000
Total
2015
Rupiah
Dolar Amerika Serikat
2014
8,88% - 10,5%
1,82% - 2,01%
83
9,29% - 10,62%
2,47% - 2,29%
Rupiah
United States dollar
of
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
1 Januari 2014/
31 Desember 2013/
January 1, 2014/
December 31, 2013
12.847
1.005
270
108
19
20
16
14
-
17.449
229
150
29
21
17
15
1
17.632
188
84
19
24
20
19
1
Total
14.299
17.911
17.987
Total
2015
(4.656)
41
25
(1)
(1)
(1)
(78)
40
24
(3)
(3)
(3)
Total
(4.593)
(23)
Total
Pemegang Saham
PT Central Agromina
Publik (masing-masing dengan
pemilikan kurang dari 5%)
Total
Total Saham
Ditempatkan dan
Disetor Penuh/
Number of
Shares Issued
and Fully Paid
Persentase
Pemilikan/
Percentage
of
Ownership
Nominal/
Amount
Shareholders
9.106.385.410
55,53
91.064
PT Central Agromina
7.291.614.590
44,47
72.916
16.398.000.000
100,00
163.980
Total
84
31 Desember 2014/
December 31, 2014
183.941
(8.529)
(28.153)
183.941
(8.529)
(28.153)
(15.006)
(15.006)
(222)
(10.856)
(222)
(10.856)
121.175
121.175
Total
Kegiatan Perusahaan
Selisih lebih
penerimaan
di atas nilai nominal/
Excess of proceeds
over par value
Tahun/
Year
10.250
1991
21.194
1994
152.497
2007
183.941
85
2015
2014
Pakan
Anak ayam usia sehari
Ayam olahan
Lain-lain
21.978.454
3.900.690
3.120.652
1.107.931
22.261.499
3.259.720
2.857.266
771.790
Feed
Day-old chick
Processed chicken
Others
Total
30.107.727
29.150.275
Total
2015
2014
19.465.660
268.495
2.751.905
19.908.321
261.295
2.908.513
22.486.060
23.078.129
344.645
(294.208)
22.536.497
553.771
2.383.186
(505.886)
24.967.568
86
215.588
(344.645)
22.949.072
483.129
2.137.590
(553.771)
25.016.020
Work in process
Balance at beginning of year
Balance at end of year
Cost of goods manufactured
Finished goods
Balance at beginning of year
Purchases
Balance at end of year
Cost of goods sold
2015
Gaji, upah dan kesejahteraan
karyawan
Promosi dan iklan
Pengangkutan
Sewa
Biaya profesional
Perjalanan dinas dan transportasi
Telepon, listrik dan air
Penyusutan
Peralatan kantor
Penelitian dan pengembangan
Lain-lain (masing-masing
di bawah Rp4.000)
Total
2014
179.223
140.232
93.033
66.387
35.272
25.720
24.745
19.089
5.924
4.515
136.594
144.479
82.105
50.181
37.765
25.110
22.580
10.786
7.323
4.582
33.320
24.384
627.460
545.889
Total
2015
468.115
332.312
39.322
35.191
34.127
33.256
27.248
21.308
87
414.273
341.233
28.371
34.484
12.387
20.023
25.002
14.671
2015
Sumbangan
Sewa
Penelitian dan pengembangan
Perbaikan dan pemeliharaan
Peralatan kantor
Lain-lain (masing-masing
di bawah Rp4.000)
Total
16.718
13.836
9.500
7.775
5.200
13.587
6.858
9.013
9.840
6.618
Donation
Rent
Research and development
Repairs and maintenance
Office equipments
26.129
25.148
1.070.037
961.508
Total
2015
Laba atas penjualan aset tetap
Laba neto atas penjualan ayam afkir
Laba neto atas penjualan by-products
dan barang sisa
Lain-lain (masing-masing
di bawah Rp4.000)
Total
2014
92.800
25.944
1.534
80.945
19.020
11.709
19.406
11.484
157.170
105.672
Total
2015
Beban pabrik dan farm tidak beroperasi
Penyisihan piutang usaha
Rugi atas kontrak komoditas berjangka
Rugi ternak komersial
Lain-lain (masing-masing
di bawah Rp4.000)
Total
2014
21.811
17.510
12.695
395
473
12.783
32.521
5.981
59.348
42.571
111.759
94.329
Total
88
2015
2014
12.102
12.931
10.457
10.440
Total
22.559
23.371
2015
2014
549.816
92.411
234.811
49.416
Total
642.227
284.227
Total
30. PERPAJAKAN
30. TAXATION
The details of taxes payable consist of:
Perusahaan
Pajak penghasilan
Pasal 4 (2)
Pasal 21
Pasal 22
Pasal 23
Pasal 25
Pasal 26
Pasal 29
Pajak Pertambahan Nilai
Lain-lain
31 Desember 2014/
December 31, 2014
770
20.187
1.320
1.101
10.016
5.079
9.874
64.702
990
8.741
707
307
24.006
51.655
32.997
29.778
64.702
Company
Income taxes
Article 4 (2)
Article 21
Article 22
Article 23
Article 25
Article 26
Article 29
Value Added Tax
Others
113.049
213.883
Total Company
914
13.901
1.169
2.085
16.420
98.406
9.042
5.535
876
9.894
907
8.959
16.520
105.442
8.945
-
Subsidiaries
Income taxes
Article 4 (2)
Article 21
Article 23
Article 25
Article 26
Article 29
Value Added Tax
Others
147.472
151.543
Total Subsidiaries
Total
260.521
365.426
Total
Total Perusahaan
Entitas Anak
Pajak penghasilan
Pasal 4 (2)
Pasal 21
Pasal 23
Pasal 25
Pasal 26
Pasal 29
Pajak Pertambahan Nilai
Lain-lain
89
2015
Perusahaan
Pajak kini
Pajak tangguhan
(520.297)
(30.584)
(643.874)
14.890
Company
Current tax
Deferred tax
Total - Perusahaan
(550.881)
(628.984)
Total - Company
(34.562)
(2.455)
138.868
(24.669)
4.557
288.848
Subsidiaries
Current tax of:
Current year
Previous period tax audit
Deferred tax
101.851
268.736
(449.030)
(360.248)
Entitas Anak
Pajak kini dari:
Tahun berjalan
Pemeriksaan pajak periode lalu
Pajak tangguhan
Total - Entitas Anak
Neto
Total - Subsidiaries
Net
Pajak Kini
Current Tax
Rekonsiliasi
antara
laba
sebelum
pajak
penghasilan seperti yang disajikan dalam laporan
laba rugi dan penghasilan komprehensif lain
konsolidasian dan penghasilan kena pajak untuk
tahun yang berakhir pada tanggal-tanggal
31 Desember 2015 dan 2014 adalah sebagai
berikut:
2015
(38.012)
30.022
394.817
1.045.176
2.638.433
3.181.170
2.281.628
90
2.105.972
2015
Beda temporer:
Penyisihan imbalan kerja
karyawan - neto
Laba penjualan aset tetap
Rugi penurunan nilai piutang
Laba yang belum terealisasi
transaksi komoditas berjangka
Penyusutan
Beda permanen:
25.982
990
17.502
29.461
127
9.937
(25.170)
(88.552)
34.630
(65.433)
25.302
25.060
16.701
246
13.288
(9.869)
(335)
499
(5.776)
(307)
(3.034)
Perhitungan utang
sebagai berikut:
pajak
penghasilan
2.601.483
3.219.369
Temporary differences:
Provision for employee
benefits - net
Gain on sale of fixed asset
Impairment loss on receivables value
Unrealized gain
commodity transaction
Depreciation
Permanent differences:
Salaries, wages
and other fringe benefit
Interest expense not subject to
withholding tax
Gifts and donations
Income subject to final tax:
Interest
Rent
Other Income
Taxable income of the Company
adalah
2015
2.601.483
148.511
3.219.369
99.166
Taxable income
Company
Subsidiaries
Total
2.749.994
3.318.805
Total
520.297
34.562
643.874
24.669
Total
554.859
668.543
Total
560.848
57.425
610.877
127.538
Total
618.273
738.415
Total
(18.885)
(32.997)
(4.056)
91
2015
40.551
41.748
106.925
92
Pajak Tangguhan
Deferred Tax
2015
(6.095)
(9.527)
8.657
7.478
6.495
4.357
7.572
2.338
(25.814)
(11.155)
Total
Entitas Anak
(30.584)
138.868
14.890
288.848
Total
Subsidiaries
108.284
303.738
(449.030)
(360.248)
93
2015
2.281.628
2.105.972
(570.407)
130.185
23.074
9.584
(526.493)
161.091
5.411
3.999
(5.415)
(36.109)
(2.455)
5.841
549
(4.500)
4.739
4.557
(6.326)
(571)
(6.265)
5.304
(360.248)
(5.071)
(449.030)
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
60.886
21.774
(114.642)
62.623
31.301
(88.826)
1 Januari 2014/
31 Desember 2013/
January 1, 2014/
December 31, 2013
51.449
23.823
(77.491)
68.020
78.234
57.100
36.038
430.591
83.332
271.085
54.881
7.820
Subsidiaries-net
Deffered tax asset
466.629
354.417
62.701
Subsidiaries-net
(31.785)
(2.862)
94
(11.724)
31. LIABILITAS
PANJANG
IMBALAN
KERJA
JANGKA
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
1 Januari 2014/
31 Desember 2013/
January 1, 2014/
December 31, 2013
Imbalan pascakerja
Imbalan kerja jangka panjang lainnya
407.262
2.829
372.082
2.774
338.407
2.481
Balance at beginning
Other long-term employee benefits
Saldo akhir
410.091
374.856
340.888
Balance at ending
Imbalan Pascakerja
Post-employment Benefits
2015
Tingkat bunga diskonto
Tingkat kenaikan gaji
Usia pension
Tingkat kematian
Tingkat kecacatan
2014
9% per tahun/annum
8% per tahun/annum
55 tahun/years
TMI III
10% TM III
8% per tahun/annum
8% per tahun/annum
55 tahun/years
TMI III
10% TM III
95
Discount rate
Salary increase rate
Pension age
Mortality rate
Disability rate
31. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
2015
2014
30.705
30.145
27.325
29.896
60.850
57.221
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
1 Januari 2014/
31 Desember 2013/
January 1, 2014/
December 31, 2013
390.543
372.082
338.407
82.574
70.780
390.543
-
454.656
(82.574)
409.187
(70.780)
Akuisisi
390.543
16.719
372.082
-
338.407
-
Acquisition
407.262
372.082
338.407
96
31. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
imbalan
pasca
kerja
adalah
benefit
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
January 1, 2014/
December 31, 2013
31 Desember 2014/
December 31, 2014
Balance at beginning
as previously reported
Restated
Acquisition of subsidiaries
372.082
12.979
409.187
(70.780)
-
368.973
3.220
-
385.061
30.705
30.145
(16.504)
338.407
27.325
29.896
(12.436)
372.193
32.048
(4.141)
23.861
(12.248)
(22.786)
(13.071)
(73.108)
Balance at beginning
as restated
Current service cost
Past service cost
Interest cost
Payments during the period
Transfer liabilities of
transferred employee
Gain recognized in other
comprehensive income
Saldo akhir
407.262
372.082
338.407
Ending Balance
641
1.961
(198)
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
January 1, 2014/
December 31, 2013
31 Desember 2014/
December 31, 2014
Saldo awal
Akuisisi entitas anak
372.082
12.979
338.407
-
372.193
-
Balance at beginning
Acquisition of subsidiaries
385.061
30.705
30.145
338.407
27.325
29.896
372.193
32.048
23.861
Saldo akhir
(25.244)
23.245
(16.504)
(12.436)
(67.781)
(4.141)
(12.248)
641
2.664
1.961
(5.812)
(198)
(5.327)
407.262
372.082
338.407
Ending Balance
(206)
(30.504)
Penurunan/
Decrease
(23.923)
97
26.900
31. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
Dalam 1 tahun
2 - 5 tahun
6 - 10 tahun
Lebih dari 10 tahun
77.510
156.672
306.749
1.344.592
Within 1 year
2 - 5 years
6 - 10 years
More than 10 years
2015
Tingkat bunga diskonto
Tingkat kenaikan emas
2014
8% per tahun/annum
7% per tahun/annum
8% per tahun/annum
7% per tahun/annum
Discount rate
Gold increase rate
2015
Biaya jasa kini
Biaya bunga
Biaya transfer karyawan ke perusahaan
Keuntungan aktuarial yang
diamortisasi selama tahun berjalan
Kerugian (keuntungan) aktuarial
yang diakui selama tahun berjalan
Beban imbalan kerja jangka
panjang lainnya
2014
827
206
827
161
(383)
243
437
1.230
(213)
98
(5)
31. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
31 Desember/December 31,
2015
Liabilitas imbalan
kerja jangka panjang lainnya
2014
2.829
2.774
2015
2014
Saldo awal
Penyisihan periode berjalan
Biaya jasa kini
Biaya bunga
Keuntungan aktuarial yang
diamortisasi selama tahun berjalan
Kerugian (keuntungan) aktuarial yang
diakui selama tahun berjalan
Pembayaran periode berjalan
Pengalihan liabilitas atas
karyawan mutasi
2.774
2.481
827
206
827
161
(214)
(5)
(383)
(404)
243
(937)
23
Beginning balance
Provisions during the period
Current service cost
Interest cost
Amortization of actuarial gain
during the year
Recognition of actuarial loss (gain)
during the year
Payments during the period
Transferred liabilities of
transferred employee
Saldo akhir
2.829
2.774
Ending balance
2015
Saldo awal
Biaya jasa kini
Biaya bunga
Pembayaran periode berjalan
Dampak perubahan asumsi aktuaria
Efek kurtailmen
Kerugian (keuntungan) aktuarial
atas kewajiban
Penyesuaian liabilitas
Pengalihan liabilitas atas
karyawan mutasi
Saldo akhir
2014
2.774
827
206
(404)
-
2.481
827
161
(937)
(393)
75
Beginning balance
Current service cost
Interest cost
Payments during the period
Effect of changes in actuarial assumptions
Effect of curtailment
(9)
560
(588)
23
2.829
2.774
Ending balance
99
31. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
Kenaikan/
Increase
Dampak pada agregat biaya jasa kini
dan biaya bunga
Dampak kewajiban manfaat pasti
Penurunan/
Decrease
(89)
95
2015
Laba tahun berjalan
yang dapat diatribusikan
kepada pemilik entitas induk
2014
1.836.978
1.745.875
16.398.000.000
16.398.000.000
Weighted-average number of
shares outstanding
112
107
33. BALANCES
AND
RELATED PARTIES
TRANSACTIONS
WITH
100
33. BALANCES
AND
RELATED PARTIES
TRANSACTIONS
WITH
Total/
Total
2015
Penjualan neto
Entitas Induk
PT Central Agromina
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
PT Karya Prospeksatwa
PT Centralpertiwi Bahari
PT Satwa Karya Prima
PT Central Proteina Prima Tbk
PT Pentastar Foodprima
Lain-lain (masing-masing
di bawah Rp100)
Total
2014
358.833
2015
113.604
2014
1,19
0,39
Net sales
Parent Company
PT Central Agromina
2.318
2.042
1.341
0,09
0,02
0,01
0,01
0,01
0,01
0,01
0,00
72
169
0,00
0,02
398.875
119.474
1,33
0,43
Total
27.733
5.010
4.079
1.609
1.539
Total/
Total
2015
Penjualan bahan baku dan lain-lain
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
PT Central Panganpertiwi
PT Nugen Bioscience Indonesia
PT Central Proteina Prima Tbk
PT Satria Multi Sukses
PT Centralpertiwi Bahari
Lain-lain (masing-masing
di bawah Rp100)
Total
2014
2015
2014
Sales of raw materials and others
3.790
3.643
1.917
379
246
4.648
4.257
2.254
-
0,01
0,01
0,01
0,00
0,00
0,02
0,01
0,01
-
38
155
0,00
0,00
10.013
11.314
0,03
0,04
Total
101
33. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
Total/
Total
31 Des 2015/
Dec 31, 2015
Entitas Induk
PT Central Agromina
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
PT Karya Prospeksatwa
PT Satwa Karya Prima
PT Centralpertiwi Bahari
PT Central Proteina Prima Tbk
Lain-lain (masing-masing
di bawah Rp100)
Total
WITH
31 Des 2014/
Dec 31, 2014
275.373
31 Des 2015/
Dec 31, 2015
134.822
31 Des 2014/
Dec 31, 2014
1,12
0,65
Parent Company
PT Central Agromina
7.988
2.960
2.402
340
1.854
589
0,03
0,01
0,01
0,00
0,01
0,00
110
69
0,00
0,00
289.173
137.334
1,17
0,66
Total
Total/
Total
2015
Pembelian bahan baku dan bahan lain
Entitas Induk
PT Central Agromina
227.250
2014
2015
273.553
2014
0,91
1,09
692.463
272.658
54.915
6.790
3.613
3.490
1.196
806
619.074
256.784
546
6.718
864
-
2,77
1,09
0,22
0,03
0,01
0,01
0,00
2,47
1,03
0,00
0,03
0,00
0,00
1.263.181
1.157.539
5,04
4,62
Total
102
33. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
Total/
Total
31 Des 2015/
Dec 31, 2015
Entitas Induk
PT Central Agromina
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
PT SHS International
PT Indovetraco Makmur Abadi
PT Nugen Bioscience Indonesia
PT Centralpertiwi Bahari
PT Central Panganpertiwi
PT Bisi International, Tbk.
PT Tanindo Intertraco
Lain-lain (masing-masing
di bawah Rp100)
Total
WITH
31 Des 2014/
Dec 31, 2014
26.301
31 Des 2015/
Dec 31, 2015
249
42.515
27.085
4.266
2.859
1.664
900
293
31 Des 2014/
Dec 31, 2014
0,00
Parent Company
PT Central Agromina
0,35
0,22
0,04
0,02
0,01
0,01
0,00
0,74
0,22
0,03
0,02
-
0,22
73.338
21.497
2.801
1.822
-
129
0,00
105.883
99.836
0,87
1,01
Total
Total/Total
2015
Beban royalti (Catatan 34b)
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
Charoen Pokphand International
Group of Companies Ltd.,
Republic of Seychelles
2014
2015
332.312
341.233
212
35,52
Total/
Total
31 Des 2015/
Dec 31, 2015
31,04
2014
31 Des 2014/
Dec 31, 2014
393
31 Des 2015/
Dec 31, 2015
0,00
31 Des 2014/
Dec 31, 2014
0,00
PT SHS International
PT Tanindo Intertraco
PT BISI International Tbk
328
55
23
635
143
0,00
0,00
0,00
0,01
0,01
0,00
PT SHS International
PT Tanindo Intertraco
PT BISI International Tbk
Total
618
1.171
0,00
0,02
Total
103
33. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
Total/
Total
31 Des 2015/
Dec 31, 2015
Pengalihan karyawan ke
Entitas Induk
PT Central Agromina
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
PT BISI International Tbk
Total
31 Des 2014/
Dec 31, 2014
489
166
0,01
0,00
Transfer of employees to
Parent Company
PT Central Agromina
420
0,01
0,00
491
586
0,02
0,00
Total
31 Des 2015/
Dec 31, 2015
31 Des 2014/
Dec 31, 2014
Total/
Total
31 Des 2015/
Dec 31, 2015
31 Des 2014/
Dec 31, 2014
31 Des 2015/
Dec 31, 2015
31 Des 2014/
Dec 31, 2014
Cash and cash equivalents
117.474
193.962
0,48
0,93
1.070
11.296
0,00
0,05
150.536
36.310
18.909
2.984
150.737
37.172
18.530
-
0,61
0,15
0,08
0,01
0,72
0,18
0,09
-
568
1.000
0,00
0,00
0,85
(0,83)
1,04
(0,98)
0,02
0,06
210.377
(203.788)
218.735
(203.788)
6.589
14.947
2015
2014
Saldo awal
Pemulihan cadangan
Penghapusan
203.788
-
203.788
-
Beginning balance
Recovery of allowance
Write-off
Total
203.788
203.788
Total
104
33. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
Total/Total
31 Des 2015/
Dec 31, 2015
Utang pihak berelasi non-usaha
Entitas Induk
PT Central Agromina
Entitas di bawah pengendalian
yang sama dengan Kelompok
Usaha
Charoen Pokphand International
Group of Companies Ltd.,
Republic of Seychelles
PT Central Pertiwi Bahari
Lain-lain (masing-masing
di bawah Rp500)
Total
31 Des 2014/
Dec 31, 2014
661
31 Des 2015/
Dec 31, 2015
157
31 Des 2014/
Dec 31, 2014
0,01
0,00
266.967
1.651
0,80
-
2,69
0,02
98
83
0,00
0,00
97.248
268.858
0,81
2,71
Total
96.489
-
2015
2014
106.655
3.382
116.437
4.501
Total
110.037
120.938
Total
105
33. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
Sifat Relasi
Nature of relationship
Pihak-pihak Berelasi/
Related Parties
Sifat Berelasi/
Nature of Relationship
Transaksi/
Transaction
PT Central Agromina
Entitas induk/
Parent company
Pembelian obat-obatan/
Purchase of medicine
Beban Royalti/
Royalty fee
PT Pentastar Foodprima
PT SHS International
Transaksi perbankan/
Banking transaction
106
a.
a.
b.
Perjanjian Lisensi
Charoen Pokphand International Group of
Companies Ltd., Republic of Seychelles
Pada tanggal 3 Agustus 2009, Perusahaan
dan CPJF, VG, CKM, ISB, SUR, VAK dan
CAP, entitas anak, menandatangani perjanjian
lisensi
dengan
Charoen
Pokphand
International Group of Companies Ltd.,
Republic of Seychelles (CPIGCL-SEY).
b.
License Agreements
Charoen Pokphand International Group of
Companies Ltd., Republic of Seychelles
On August 3, 2009, the Company and CPJF,
VG, CKM, ISB, SUR, VAK and CAP,
subsidiaries entered into a new license
agreement
with
Charoen
Pokphand
International Group of Companies Ltd.,
Republic of Seychelles (CPIGCL-SEY).
These license agreements are for a period of
five years and are automatically renewable for
another five years. Under these agreements,
the Company and CPJF, VG, CKM, ISB, SUR,
VAK and CAP were granted licenses to use
the Intellectual Proprietary Rights (IPR) and
to produce, market, distribute and sell the
products which are developed from the usage
of those IPR. Based on the license agreement,
the Company and CPJF, VG, CKM, ISB, SUR,
VAK and CAP agreed to pay royalty to
CPIGCL-SEY at the following percentages of
net sales, 1% for poultry feed and 2% for dayold chicks.
107
b.
c.
b.
Cobb-Vantress Incorporated, AS
c.
108
c.
c.
Perjanjian
pinjaman
mensyaratkan
Perusahaan untuk mempertahankan rasio
keuangan sebagai berikut:.
-
109
The original consolidated financial statements included herein are in Indonesian language.
2015
Pakan */
Feed *
The Group classifies its operating segment reporting on the basis of products
such as feed, day-old chicks, processed chicken and others.
Information concerning the Groups business segments is as follows:
2015
Penjualan segmen
Penjualan eksternal
Penjualan antar segmen
21.978.454
3.046.490
3.900.690
53.908
3.120.652
-
1.107.931
1.044.542
(4.144.940)
30.107.727
-
Segment sales
External sales
Inter-segment sales
25.024.944
3.954.598
3.120.652
2.152.473
(4.144.940)
30.107.727
(2.920)
1.066.986
93.990
5.140.159
(51.073)
(45.694)
Laba bruto
3.982.103
Beban penjualan
Beban umum dan administrasi
Beban umum dan administrasi
yang tidak dapat dialokasikan
Penghasilan operasi lain yang tidak
dapat dialokasikan
Beban operasi lain yang tidak dapat
dialokasikan
(127.854)
(617.129)
(58.309)
(261.117)
(390.224)
(64.702)
(627.460)
(988.642)
Gross profit
(81.394)
Selling expenses
General and administrative expenses
Unallocated general and
administrative expenses
157.170
(111.760)
Laba usaha
Rugi selisih kurs
Penghasilan keuangan yang tidak dapat
dialokasikan
Biaya keuangan yang tidak dapat
dialokasikan
3.488.073
(586.777)
22.559
(642.227)
2.281.628
(449.030)
1.832.598
110
The original consolidated financial statements included herein are in Indonesian language.
Pakan */
Feed *
Anak Ayam
Usia Sehari/
Day-Old
Chicks
Ayam Olahan/
Processed
Chicken
Lain-lain/
Others
Eliminasi/
Elimination
21.243.069
8.173.596
2.346.743
3.503.860
(11.918.812)
10.547.562
900.962
488.356
1.033.036
Total liabilitas
Pengeluaran barang modal
Penyusutan
Beban non-kas selain penyusutan
Deplesi ayam pembibit turunan telah
menghasilkan
(1.288.304)
17.794
1.850.392
23.348.456
Segment assets
466.629
24.684.915
Total assets
11.681.612
441.876
Segment liabilities
Unallocated liabilities
12.123.488
Total liabilities
2.742.421
Capital expenditures
Depreciation
Non-cash expenses other than depreciation
(1.144.038)
577.171
292.659
Total aset
Liabilitas segmen
Liabilitas yang tidak dapat dialokasikan
Konsolidasi/
Consolidated
(34.237)
(704)
111
The original consolidated financial statements included herein are in Indonesian language.
2014
Pakan */
Feed *
Anak Ayam
Usia Sehari/
Day-Old
Chicks
Ayam Olahan/
Processed
Chicken
Lain-lain/
Others
Eliminasi/
Elimination
Konsolidasian/
Consolidated
2014
Penjualan segmen
Penjualan eksternal
Penjualan antar segmen
22.261.499
3.052.482
3.259.720
13.381
2.857.266
-
771.790
1.208.986
(4.274.849)
29.150.275
-
Segment sales
External sales
Inter-segment sales
25.313.981
3.273.101
2.857.266
1.980.776
(4.274.849)
29.150.275
Laba bruto
3.687.873
Beban penjualan
Beban umum dan administrasi
Beban umum dan administrasi
yang tidak dapat dialokasikan
Penghasilan operasi lain yang tidak
dapat dialokasikan
Beban operasi lain yang tidak dapat
dialokasikan
(110.243)
(564.360)
(437.703)
879.875
4.210
(52.918)
(197.486)
(361.700)
(53.375)
(21.028)
(24.430)
4.134.255
(545.889)
(839.651)
Gross profit
(121.857)
Selling expenses
General and administrative expenses
Unallocated general and
administrative expenses
(94.329)
105.672
Laba usaha
Rugi selisih kurs
Penghasilan keuangan yang tidak dapat
dialokasikan
Biaya keuangan yang tidak dapat
dialokasikan
2.638.201
(271.373)
23.371
2.105.972
(284.227)
(360.248)
1.745.724
112
The original consolidated financial statements included herein are in Indonesian language.
Pakan */
Feed *
Anak Ayam
Usia Sehari/
Day-Old
Chicks
Ayam Olahan/
Processed
Chicken
Lain-lain/
Others
Eliminasi/
Elimination
Konsolidasi/
Consolidated
1.755.595
19.822.367
Segment assets
359.755
534.059
125.614
20.841.795
Total assets
9.458.857
377.720
Segment liabilities
Unallocated liabilities
Total liabilitas
9.836.577
Total liabilities
2.952.166
461.125
Capital expenditures
Depreciation
Non-cash expenses other than depreciation
Aset segmen
9.871
19.419.011
7.201.337
936.160
2.192.694
(9.926.835)
8.602.821
1.175.135
490.504
102.197
(911.800)
(833.958)
(16.474)
(28.237)
113
2015
2014
Penjualan
Pulau Jawa
Pulau Sumatera
Pulau Sulawesi dan Kalimantan
Pulau Bali
Pulau lainnya
22.479.457
7.547.505
3.881.731
1.862.832
795.788
24.723.965
5.004.588
3.566.992
1.816.629
387.778
Total
Eliminasi
36.567.313
(6.459.586)
35.499.952
(6.349.677)
Total
30.107.727
29.150.275
Sales
Java Island
Sumatera Island
Sulawesi and Kalimantan Islands
Bali Island
Other Islands
Total
Elimination
Total
liabilitas
tanggal
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
Aset Keuangan
Pinjaman yang diberikan dan piutang
Kas dan setara kas
Piutang usaha
Piutang lain-lain - pihak ketiga
Investasi saham
Piutang pihak berelasi non-usaha
Aset tidak lancar lainnya
1.679.273
2.998.307
341.542
17.500
6.589
14.988
884.831
3.159.286
362.923
219
14.947
12.652
Financial Assets
Loans and receivables
Cash and cash equivalents
Accounts receivable - trade
Accounts receivable - others - third parties
Investment in shares of stock
Due from related parties
Other non-current assets
Total
5.058.199
4.434.858
Total
1.710.000
2.463.768
444.260
1.487.338
1.591.106
498.971
2.573
123.236
2.035
115.936
Financial liabilities
Financial liabilities
at amortized cost
Short-term bank loans
Accounts payable - trade
Accounts payable - others - third parties
Short-term employee benefit
liabilities
Accrued expenses
673.440
97.248
386.752
268.858
5.880.522
4.722.759
11.395.047
9.073.755
Total
Liabilitas Keuangan
Liabilitas keuangan diukur dengan
biaya diamortisasi
Utang bank jangka pendek
Utang usaha
Utang lain-lain - pihak ketiga
Liabilitas imbalan kerja karyawan
jangka pendek
Beban akrual
Utang jangka panjang yang jatuh
tempo dalam waktu satu tahun
Utang pihak berelasi non-usaha
Utang bank jangka panjang setelah dikurangi bagian jatuh tempo
dalam waktu satu tahun
Total
114
Financial
instruments
presented
in
the
consolidated statements of financial position are
carried at fair values or if not are presented at
carrying values where these are reasonable
approximations of fair values or either fair values
cannot be reliably measured. The following
methods and assumptions are used to estimate
the fair values of each class of financial
instruments:
115
116
as
of
2015
Harga pasar
yang dikuotasikan
untuk aset dan
liabilitas yang sama
(Level 1)/
Quoted prices in
active markets for
identical assets
or liabilities
(Level 1)
Total/
Total
Aset keuangan lancar
Kontrak komoditas berjangka
197.547
Input yang
signifikan dan
dapat diobservasi
secara langsung
maupun tidak
langsung
(Level 2)/
Significant and
observable
inputs.
direct or
indirectly
(Level 2)
197.547
Input yang
signifikan
tetapi tidak
dapat
diobservasi
(Level 3)/
Significant
unobservable
inputs
(Level 3)
-
Non-current
financial asset
Investments in
shares of stock
Non-current
financial asset
Investments in
shares of stock
Aset keuangan
jangka panjang
Investasi saham
17.500
17.500
2014
Harga pasar
yang dikuotasikan
untuk aset dan
liabilitas yang sama
(Level 1)/
Quoted prices in
active markets for
identical assets
or liabilities
(Level 1)
Total/
Total
Aset keuangan lancar
Kontrak komoditas berjangka
262.456
Input yang
signifikan dan
dapat diobservasi
secara langsung
maupun tidak
langsung
(Level 2)/
Significant and
observable
inputs.
direct or
indirectly
(Level 2)
262.456
Input yang
signifikan
tetapi tidak
dapat
diobservasi
(Level 3)/
Significant
unobservable
inputs
(Level 3)
-
Aset keuangan
jangka panjang
Investasi saham
219
MANAJEMEN
219
37.
Manajemen Risiko
Risk Management
117
MANAJEMEN
37.
a.
a. Credit Risk
Risiko Kredit
Risiko kredit timbul sebagai akibat dari
penjualan
produk
kepada
pelanggan.
Kelompok
Usaha
mengelola
dan
mengendalikan risiko ini dengan menetapkan
batasan risiko yang dapat diterima dan
memantau eksposure terkait dengan batasanbatasan tersebut.
118
MANAJEMEN
37.
a.
Tidak Mengalami
Penurunan Nilai/
Not impaired
34.237
Total/
Total
2.709.134
(34.237)
Neto
2.743.371
-
(34.237)
2.709.134
2.709.134
Tidak Mengalami
Penurunan Nilai/
Not impaired
16.474
3.021.952
(16.474)
-
3.021.952
3.038.426
(16.474)
3.021.952
Total/
Total
Risiko likuiditas
b. Liquidity risk
119
MANAJEMEN
37.
b.
Sampai dengan
1 tahun/
Up to 1 year
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain pihak ketiga
Liabilitas imbalan kerja
karyawan jangka pendek
Beban akrual
Utang pihak berelasi non-usaha
Utang bank jangka panjang
Total
Lebih dari
1 tahun sampai
dengan 4 tahun/
More than 1 year
up to 4 years
Total/
Total
1.710.000
1.710.000
2.357.885
105.883
2.357.885
105.883
443.669
591
444.260
2.573
123.236
673.440
97.248
5.880.522
2.573
123.236
97.248
6.553.962
5.416.686
5.978.361
11.395.047
Total
Sampai dengan
1 tahun/
Up to 1 year
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Liabilitas imbalan kerja
karyawan jangka pendek
Beban akrual
Utang pihak berelasi non-usaha
Utang bank jangka panjang
Total
Lebih dari
1 tahun sampai
dengan 4 tahun/
More than 1 year
up to 4 years
Total/
Total
1.487.338
1.487.338
1.491.270
99.836
498.971
1.491.270
99.836
498.971
2.035
115.936
386.752
268.858
4.722.759
2.035
115.936
268.858
5.109.511
4.082.138
4.991.617
9.073.755
Total
120
MANAJEMEN
37.
c. Risiko pasar
d.
c.
Market risk
121
MANAJEMEN
37.
d.
Dampak
terhadap
laba sebelum
beban pajak/
Effect on income
before tax expenses
Perubahan
tingkat Rp/
Change in
Rp rate
31 Desember 2015
Dolar Amerika Serikat
Dolar Amerika Serikat
1%
-1%
(18.661)
18.661
31 Desember 2014
Dolar Amerika Serikat
Dolar Amerika Serikat
1%
-1%
(40.817)
40.817
122
MANAJEMEN
37.
f.
Kenaikan/
penurunan
dalam
satuan poin/
Increase/
Decrease
in basis point
Dampak
terhadap
laba sebelum
pajak penghasilan/
Effect on income
before income tax
31 Desember 2015
Rupiah
Rupiah
+100
-100
(17.100)
17.100
31 Desember 2014
Rupiah
Rupiah
+100
-100
(65.968)
65.968
123
MANAJEMEN
37.
Manajemen Modal
Capital Management
Manajemen
memantau
modal
dengan
menggunakan
beberapa
ukuran
leverage
keuangan seperti rasio utang terhadap ekuitas.
Tujuan Kelompok Usaha adalah mempertahankan
rasio utang terhadap ekuitas sebesar maksimum
2,00 pada tanggal 31 Desember 2014.
Pada tanggal 31 Desember 2015 dan 2014, akunakun Kelompok Usaha yang membentuk rasio
utang terhadap ekuitas adalah sebagai berikut:
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
1.710.000
5.880.522
1.487.338
4.722.759
Total utang
7.590.522
6.210.097
Total debt
12.561.427
11.005.218
Total equity
0,60
0,56
Debt-to-equity ratio
Total ekuitas
Rasio utang terhadap ekuitas
124
MONETER DALAM
Aset
Kas dan setara kas
Mata Uang
Asing/
Foreign
Currency
AS$/US$
EUR/EUR
IN
FOREIGN
31 Desember 2015
LIABILITIES
Setara dengan
Rupiah/
Rupiah
Equivalent
26.760.491
157.442
Total
369.161
2.373
371.534
Liabilitas
Utang
Usaha
Pihak ketiga
Lain-lain
Pihak ketiga
Beban Akrual
Royalti
Bunga
Utang bank jangka panjang
AS$/US$
EUR/EUR
THB/THB
CNY/CNY
135.270.661
156.131
4.534.695
899.666
1.866.059
2.353
1.732
1.911
AS$/US$
EUR/EUR
JPY/JPY
SGD/SGD
GBP/GBP
2.142.028
173.964
11.629.797
28.869
57.382
29.549
2.622
1.337
282
1.174
995.499
54.891
2.541.039
13.733
757
35.054
AS$/US$
AS$/US$
AS$/US$
Total
1.956.563
31 Desember 2014
Aset
Kas dan setara kas
Piutang
Usaha - Pihak ketiga
Piutang lain-lain - Pihak ketiga
(1.585.029)
Mata Uang
Asing/
Foreign
Currency
Setara dengan
Rupiah/
Rupiah
Equivalent
AS$/US$
EUR/EUR
4.953.536
143.868
61.622
2.177
AS$/US$
AS$/US$
1.605.130
21.097.727
19.968
262.456
Total
Liabilitas
Utang
Usaha
Pihak ketiga
Lain - lain
Pihak ketiga
Beban akrual
Utang bank jangka pendek
Utang bank jangka panjang
346.223
AS$/US$
64.775.166
805.803
AS$/US$
843.589
EUR/EUR
150.417
SGD$/SGD$
14.372
JPY/JPY
2.993.019
AS$/US$
154.255
AS$/US$
25.000.000
AS$/US$ 265.000.000
10.494
2.276
135
311
1.919
311.000
3.296.600
Total
4.428.538
(4.082.315)
125
Total
Liabilities
Accounts payable
Trade
Third parties
Other
Third Parties
Accrued Expenses
Royalty
Interest
Long-term bank loan
Total
Monetary liabilities - net
Accrued expenses
Short-term bank loans
Long-term bank loan
Total
Monetary liabilities - net
FOREIGN
IN
KEUANGAN YANG
TETAPI
BELUM
a)
a)
b)
b)
126
c)
c)
e)
d)
127
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f)
g)
PSAK
24
meminta
entitas
untuk
mempertimbangkan iuran dari pekerja atau
pihak
ketiga
ketika
memperhitungkan
program imbalan pasti. Ketika iuran tersebut
sehubungan dengan jasa, iuran tersebut
harus diatribusikan pada periode jasa sebagai
imbalan
negatif.
Amandemen
ini
mengklarifikasi bahwa, jika jumlah iuran tidak
bergantung pada jumlah tahun jasa, entitas
diperbolehkan untuk mengakui iuran tersebut
sebagai pengurang dari biaya jasa dalam
periode ketika jasa terkait diberikan, daripada
mengalokasikan iuran tersebut pada periode
jasa.
g)
ACCOUNTING
h)
128
i)
i)
j)
PSAK
7
(Penyesuaian
Pengungkapan
Pihak-pihak
berlaku efektif 1 Januari 2016.
k)
2015),
Berelasi,
The
improvement
clarifies
that
a
management entity (an entity that provides
key management personnel services) is a
related party subject to the related party
disclosures. In addition, an entity that uses
a management entity is required to disclose
the expenses incurred for management
services.
l)
129
m)
n)
o)
o)
Penyesuaian
ini
memberikan
koreksi
editorial pada PSAK 25 paragraf 27.
p)
p)
130
2015
2014
9.918
587
13
149.991
41.
RESTATEMENT OF THE
FINANCIAL STATEMENTS
CONSOLIDATED
Penyesuaian
penyajian kembali/
Restatement
adjustments
375.061
354.417
ASSETS
NON-CURRENT ASSETS
Deferred tax assets
(82.574)
374.857
LIABILITIES
NON-CURRENT LIABILITIES
Liability for employee benefits
48.389
48.389
(20.644)
457.431
10.640.547
17.585
61.605
326
131
Disajikan kembali/
As Restated
10.702.152
17.911
EQUITY
Other comprehensive income
Retained earnings
Unappropriated
Non-controlling interest
41.
Dilaporkan
Sebelumnya/
As Previously
Reported
Disajikan
Kembali/
As Restated
Condolidated statement of
profit or loss and other
comprehensive income
(960.589)
(919)
(961.508 )
9.871
9.871
(960.589)
8.952
(951.637)
1.746.794
8.824
(151)
1.755.618
128
1.746.643
(23 )
8.952
1.755.595
Penyesuaian
penyajian kembali/
Restatement
adjustments
80.396
(17.695)
411.668
(70.780)
9.615.061
17.684
52.781
303
132
Disajikan kembali/
As Restated
62.701
ASSETS
NON-CURRENT ASSETS
Deferred tax assets
340.888
LIABILITIES
NON-CURRENT LIABILITIES
Liability for employee benefits
9.667.842
17.987
EQUITY
Retained earnings
Unappropriated
Non-controlling interests