LAPORAN KEUANGAN
TANGGAL 31 DESEMBER 2013 DAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2013 AND
FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS REPORT
Hal / Pages
Laporan Auditor Independen / Independent Auditors Report
i ii
13
7 58
+IENDRAWINATA
Kreston lnternational
a grobal network of independent accounting
DDYASIDDHARTA
tihs
Laporan
!@I!! ac.tlilqls&E
Kcprda Yth,
Pars Pemegrlg Sshrm, Komisaris dan Direksi
aid DlrccTot
PTArgo
Pa
es,
of
Tbh
I h e Ji nu c t al slal e me nl s
maupun kesalahan.
A u dil
da
retp o nt i b i I iry
ini
06'
fiisstatement.
memperoleh
auditor
msmpertimbangkan pcngendalian intemal yang relevan dengan
penyusunan dan penyajian wajar laporan keuaogan entitas
untuk merancang prosedur audit yang tepat sesuai dengan
kondisinya tetapi bukan untuk tujuan menyatakan opini alas
keefektivitasan pengendalian intemal ntitas. Suatu audit juga
mencakup pengevaluasian atas kctepatsn kebijakan akuntansi
yang digunakan dan kewajaran estimasi akuntansi yang dibuat
oleh manajemen, srta pngevaluasian atas penyajian laporan
Licenser
Kami yakin bahwa bukti audit yang telah kami peroleh adalah
cukup dan tepat untuk menyediakan suatu basis bagi opini audit
kami.
opinion.
1095/XM.V2011
Li
ce
nse: 72 72 /
l<
M.
| / 20
1,
www.kreston-indonesia.co.id
People do business with people they know, like and trust.
Licelse, 122O/KM-U"or7
Kreston Building
JL Palang Merah
No.40
HENDRAW!NATA
Kreston lnternational
A
EDDY
lm
S:DDHARTA
Opiri
Opinion
keuangan dan arus kas untuk tahul yang berakhir pada tanggal
tersebut sesuai denga.n Standar Akuntarsi Keuangarl di
/inancial performance and cash llows for the year then ended
in accordance with Finoncial Accounting Standads in
Indonesia.
Indonesia.
H8l lsin
Uhet matter
2l
As disclosed in Note
2l ,o the lnarcial
state ents of
Rp1.512.027.381
reclassifed "Dillerence
in
ofDecenber j l, 2013.
tidak
Perusahaan
berencana untuk melepaskan kepemilikan saham tersebut pada
masa yang akan datang.
Laporan keuangan
3l
PT Argo
Pantes,
Tbk
tanggal
As disclosed in Note
l,
Januory
operated
future-
HENDRAWINATA EDDY&SIDDHARTA
Florus Daeli,MM,CPA
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tba:!..!.t.k&rbeEts
oe,ot hltut obdt t* furdat tu d,r
dad! i, l.tu'iz .d ddni,s
a.d tki qg@nd i, ltune
'td'dt,
2013
2012
ASSETS
ASET
ASET LANCAR
Kas dan setara kas
Deposito berjangka
Piutang usaha
- Pihak ketiga setelah dikurangi
akumulasi cadangan penurunan
nilai piutang pada 31 Desember
2013 dan 2012 masing-masing
sebesar Rp6.702.019 dan
Rp3.813.383.
- Pihak berelasi setelah
dikurangi akumulasi cadangan
penurunan nilai piutang pada 31
Desember 2013 dan 2012
masing-masing sebesar
Rp4.669.332 dan Rp2.853.785.
Piutang lain-lain pihak ketiga
Persediaan
Biaya dibayar dimuka
2e,2f,2p,4,29,
32,33
2e,2f,5,29,32,33
46.635.071
15.282.088
1.730.521
2f,2p,6,29,32,
33
90.420.125
55.777.162
2d,2f,2p,6,28,
29,32,33
14.076.578
6.741.986
2f,2p,32,33
2g,7
2h,8
554.586
424.209.545
52.917.446
321.308
300.495.803
12.546.172
628.813.351
392.895.040
2.264.440
3.745.900
3.574.895
1.817.287
7.512.956
1.701.957.201
1.403.820.236
2e,2f,5,29,32,33
2d,2f,32,33
3,12a
2i,2k,3,9
CURRENT ASSETS
Cash and cash equivalents
Time deposits
Trade receivables
Third parties net of allowance for impairment
of December 31, 2013
and 2012 amounting in
Rp6,702,019 and
Rp3,813,383.
Related parties net of allowance for impairment
of December 31, 2013 and 2012
amounting in Rp4,669,332 and
Rp2,853,785
Other receivables third parties
Inventories
Prepaid expenses
NON-CURRENT ASSETS
Time deposits
Due from related parties
Estimated claims for income tax
Refund
Depreciation as of
fixed assets - net of
accumulated depreciation of
Rp2,460,706,869 and
Rp1,879,466,377
4.676.799
3.768.316
Other assets
1.716.219.235
1.416.918.795
NON-CURRENT ASSETS
JUMLAH ASET
2.345.032.586
1.809.813.835
TOTAL ASSETS
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak
terpisahkan dari Laporan Keuangan secara keseluruhan
-1-
2013
2012
LIABILITAS JANGKA
PENDEK
Utang bank jatuh tempo dalam
waktu 1 (satu) tahun
Utang usaha
- Pihak ketiga
- Pihak berelasi
CURRENT LIABILITIES
2f,2p,13,32,
33
365.670.000
2f,2p,10,32
2d,2f,2p,10,
28,32
142.125.307
291.446.734
69.362.470
232.648.624
26.735.245
3.952.637
59.523.182
95.543.089
8.175.908
59.937.656
3.640.374
30.757.027
6.244.651
2.719.965
21.186.492
6.060.716
2.277.529
2.449.748
932.372.686
498.084.668
Utang lain-lain
- Pihak ketiga
2f,11,29,32
- Pihak berelasi
2d,2f,2p,28,32
Utang pembelian aset tetap - pihak
2f,14,29,32
ketiga
Utang pajak
3,12b
Biaya yang masih harus dibayar
2f,15,29,32
Utang sewa pembiayaan bagian
2f,2j,18,29,32
jatuh tempo dalam waktu
1 (satu) tahun
Bagian lancar keuntungan dari
2j,9
transaksi jual dan sewa balik
yang ditangguhkan
JUMLAH LIABILITAS
JANGKA PENDEK
LIABILITAS JANGKA
PANJANG
Utang sewa pembiayaaan setelah 2f,2j,18,29,32
dikurangi bagian yang jatuh
tempo dalam waktu 1 (satu) tahun
Utang kepada pihak berelasi
2d,32,33
Utang subordinasi
2f,16, 32,33
Pinjaman konversi
2l,17,32,33
Liabilitas pajak tangguhan
2p,2q,3,12d
bersih
Liabilitas imbalan pasca kerja
2m,19
Keuntungan dari transaksi jual dan
2j,9
sewa balik yang ditangguhkan setelah dikurangi bagian lancar
NON-CURRENT LIABILITIES
Obligation under finance lease
net of current portion
due within 1 (one) year
Due to related parties
Subordinated loans
Convertible loans
Deferred tax liabilities net
92.166.054
164.503.092
17.734.272
302.445.657
493.729.673
113.289.735
39.057.614
235.422.884
446.532.952
134.322.652
54.738.699
11.638.173
55.426.171
14.997.518
JUMLAH LIABILITAS
JANGKA PANJANG
1.085.742.263
1.090.262.883
TOTAL NON-CURRENT
LIABILITIES
JUMLAH LIABILITAS
2.018.114.949
1.588.347.551
TOTAL LIABILITIES
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak
terpisahkan dari Laporan Keuangan secara keseluruhan
-2-
JUMLAH LIABILITAS
2013
2012
1b,20
167.778.725
167.778.725
21
2n,21
2c,21
501.545.333
701.545.364
(200.000.031)
2l,17
243.163.717
243.163.717
(1.512.027.381)
926.457.243
(1.593.776.464)
902.754.973
326.917.637
221.466.284
TOTAL EQUITY
2.345.032.586
1.809.813.835
TOTAL LIABILITIES
2p
EQUITY
Share capital - Rp500
(in full Rupiah) par value
per share
Authorized- 1,000,000,000
shares
Issued and fully paid
- 335,557,450 shares
Additional paid-in capital net
Share premium - net
Difference in value of
restructuring transaction among
under common control entities
Equity component of
convertible loans
Deficits
Exchange difference on
financial statements
AND EQUITY
DAN EKUITAS
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak
terpisahkan dari Laporan Keuangan secara keseluruhan
-3-
2o,22
2013
2012
1.327.175.078
1.001.452.918
REVENUES
(1.330.111.576)
(1.105.380.804)
COST OF REVENUES
(2.936.498)
(103.927.886)
GROSS PROFIT
RUGI KOTOR
(18.302.106)
(28.922.449)
180.531.116
133.306.561
130.370.063
(81.541.624)
177.487
(69.831.384)
329.338
(63.789.257)
60.716.166
(145.001.543)
MANFAAT PAJAK
PENGHASILAN TANGGUHAN
21.032.917
26.031.907
81.749.083
(118.969.636)
PENDAPATAN
KOMPREHENSIF LAIN
23.702.270
(19.853.890)
2o,24
2o,25
2o,26
105.451.353
244
(355)
314
(414)
COMPREHENSIVE NET
INCOME (LOSS) PER
SHARE (in full Rupiah)
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak
terpisahkan dari Laporan Keuangan secara keseluruhan
-4-
Catatan/
Notes
Saldo per 1 Januari 2012
2b,2c,2l,
17,20,21
Akumulasi
selisih kurs
penjabaran
laporan
keuangan/
Accumulated
currency
transaction
adjustment
reserve
Selisih nilai
Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference in
value of
restructuring
Transaction
under common
control entities
Tambahan
modal disetor/
Additional
paid-in capital
167.778.725
701.545.364
922.608.863
(200.000.031)
243.163.717
(1.474.806.828)
360.289.810
(19.853.890)
(118.969.636)
(138.823.526)
167.778.725
701.545.364
902.754.973
(200.000.031)
243.163.717
(1.593.776.464)
221.466.284
Agio saham/
Share
premium
Komponen
ekuitas dari
pinjaman
konversi/
Equity
component of
convertible
loans
Defisit/
Deficits
Jumlah
ekuitas bersih/
Total equity-net
20
501.545.333
(701.545.364)
23.702.270
200.000.031
81.749.083
105.451.353
167.778.725
501.545.333
926.457.243
243.163.717
(1.512.027.381)
326.917.637
See accompanying Notes to Financial Statements are an integral part of the Financial Statements taken
as whole
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan secara
keseluruhan
-5-
2d,2o
2o
2q,12a
2q
2o
5
2d
2f,13
2013
2012
1.285.908.889
(1.510.405.833)
991.511.113
(963.280.933)
(224.496.944)
28.230.180
5.606.550
3.747.457
(1.668.489)
177.487
(16.938.700)
(1.906.406)
329.338
(16.794.286)
(237.320.096)
13.606.283
(25.034.514)
274.300
(533.919)
(1.928.613)
(20.749.179)
2.780.019
(514.517)
1.357.161
(27.222.746)
(17.126.516)
(72.153.103)
(346.269)
(2.436.192)
(21.323.342)
(6.879.217)
365.670.000
272.193.555
(9.661.678)
7.650.713
(13.181.911)
23.702.270
15.282.088
46.635.071
KENAIKAN (PENURUNAN)
BERSIH KAS DAN SETARA
KAS
2b, 2e, 4
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak
terpisahkan dari Laporan Keuangan secara keseluruhan
-6-
1.
UMUM
a.
GENERAL
a.
Pendirian Perusahaan
Keterangan
Penambahan pencatatan saham
Penambahan pencatatan saham
Pembagian saham bonus
Penambahan pencatatan saham
Pemecahan saham
Konversi utang menjadi modal
saham
Tanggal
pencatatan /
recording date
7 Januari 1991/
January 7, 1991
12 Maret 1993/
March 12, 1993
22 Agustus 1994/
August 22, 1994
24 Agustus 1995/
August 24, 1995
30 Oktober 1997/
October 30, 1997
08 Juni 2007/
June 8, 2007
Jumlah
saham
ditempatkan
dan beredar /
Number of
shares issued
and
outstanding
8.000.000
Akumulasi
jumlah saham
tercatat /
Accumulated
number of
listed shares
23.882.000
Nilai
nominal /
Par value
1.000
Description
Additional listed shares
300.000
24.182.000
1.000
6.045.500
30.227.500
1.000
102.125.000
132.352.500
1.000
132.352.500
264.705.000
500
Stock split
70.852.450
335.557.450
500
-7-
1.
UMUM (lanjutan)
GENERAL (continued)
b. b. The Companys public offerings (continued)
c.
d.
Domisili /
Domicile
Hong Kong
Structure of subsidiary
Persentase
Pemilikan /
Percentage of
Ownership
Tahun Awal
Kegiatan
Komersial /
Start of
Commercial
Operations
99%
1998
Jumlah Aset /
Total Assets
2012
2011
16.716
15.641
2012
Gunarso Budiman
Yohanes Susanto
Surjanto Purnadi
Deepak Anand
Gunarso Budiman
Yohanes Susanto
Indrawan Kurniadi
Surjanto Purnadi
-8-
Board of Commissioners:
President Commissioner
Vice President Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Directors:
President Director
Director
Director
Director
1.
UMUM (lanjutan)
d.
GENERAL (continued)
d.
Komite Audit:
Ketua
Anggota
Anggota
2.
Kepatuhan
terhadap
Keuangan (SAK)
AKUNTANSI
Standar
YANG
2.
SUMMARY
POLICIES
a.
Akuntansi
OF
SIGNIFICANT
ACCOUNTING
Audit Committee:
Chairman
Member
Member
IKHTISAR
KEBIJAKAN
SIGNIFIKAN
a.
b.
-9-
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
c.
- 10 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
d.
1)
1)
2)
2)
(ii)
(iii)
- 11 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
d.
AKUNTANSI
YANG
2.
d.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
entitas
yang
dipengaruhi
secara
signifikan oleh orang yang diidentifikasi
dalam angka (1) (i) atau orang yang
bersangkutan merupakan
personil
manajemen kunci dari entitas tersebut
(atau entitas induk dari entitas).
Kas dan setara kas terdiri dari saldo kas, bank dan
deposito berjangka dengan jangka waktu 3 (tiga)
bulan atau kurang sejak tanggal penempatannya di
mana tidak dipergunakan sebagai jaminan atas
pinjaman dan/atau tidak dibatasi penggunaannya.
f.
Seluruh transaksi signifikan dengan pihakpihak yang berelasi diungkapkan dalam catatan
atas laporan keuangan.
e.
ACCOUNTING
f.
Instrumen keuangan
Financial instruments
Aset keuangan
Financial assets
Pengakuan awal
Initial measurement
Subsequent measurement
i) Aset keuangan
diklasifikasikan
diperdagangkan
ditetapkan oleh
kriteria-kriteria
kelompok ini.
- 12 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
iii) Held-to-maturity financial assets are nonderivative financial assets with fixed or
determinable payments and mixed maturities and
the Company has the positive intention and ability
to hold the asset to maturity. This financial asset
category is subsequently measured at amortized
cost using the effective interest method less any
impairment.
iv) Available-for-sale
financial
assets
are
nonderivative financial assets which which are
not assigned to any of the above categories).
Availableforsale
financial assets
are
subsequently measured at fair value without any
deduction for transaction costs that might
occuron sale or other disposal. Changes in the
fair value of these financial assets are recognized
in other comprehensive income, except for
impairment losses, foreign exchange gains or
losses and interest calculated using effective
interest method, until the financial asset is
derecognized. At derecognition, the cumulative
gain or loss previously recognized in other
comprehensive income is reclassified from equity
to the Company statement of comprehensive
income as a reclassification adjustment.
- 13 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Penurunan nilai
Impairment
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Penghentian pengakuan
Liabilitas keuangan
Financial liabilities
- 15 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Penghentian pengakuan
- 16 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
g.
h.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
g.
Persediaan
Inventories
Prepaid expenses
Prepaid expenses are amortized over the useful life of
each expense using the straight-line method over the
term of the benefits of the cost
ACCOUNTING
i.
Aset tetap
Fixed assets
- 17 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
i.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
Masa manfaat /
Useful life
Bangunan
Mesin dan peralatan
Kendaraan
Perabot dan peralatan kantor
Prasarana bangunan dan lanskap
Instalasi
Perlengkapan penunjang produksi
Komputer
15 30 tahun/years
15 20 tahun/years
5 tahun/years
5 tahun/years
5 10 tahun/years
5 12 tahun/years
5 tahun/years
5 tahun/years
Buildings
Machinery and equipment
Vehicles
Furnitures and office equipment
Building infrastructures and landscape
Installations
Supporting production equipment
Computers
- 18 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
j.
Sewa
ACCOUNTING
Leases
Sewa pembiayaan
Finance lease
Sewa operasi
Operation leases
- 19 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
k.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
- 20 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
l.
m.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
l.
Pinjaman konversi
ACCOUNTING
Convertible loan
- 21 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
m.
n.
Liabilitas
(lanjutan)
imbalan
AKUNTANSI
kerja
jangka
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
m.
panjang
for
employees
benefits
o.
Long-term liability
(continued)
ACCOUNTING
- 22 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
p.
AKUNTANSI
2.
YANG
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Foreign currencies
2013
1 Rupiah
1 Euro
1 Yen
1 Swiss Franc
1 Poundsterling
1 Dolar Singapura
1 Dolar HK
0,00008
1,38005
0,95306
1,12657
1,64875
0,78989
0,12896
2012
0,00010
1,32470
0,01158
1,09583
1,61105
0,81770
0,12901
Rupiah 1
Euro 1
Yen 1
Swiss Franc 1
Poundsterling 1
Singapore Dollar 1
Hongkong Dollar 1
- 23 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
p.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
2013
1 Rupiah
1 Euro
1 Yen
1 Swiss Franc
1 Poundsterling
1 Dolar Singapura
1 Dolar HK
q.
Rupiah 1
Euro 1
Yen 1
Swiss Franc 1
Poundsterling 1
Singapore Dollar 1
Hongkong Dollar 1
1,00
16.821,44
11.616,88
13.731,78
20.096,63
9.627,99
1.571,92
q.
Pajak penghasilan
Income tax
Pajak kini
Current tax
Pajak tangguhan
Deferred tax
- 24 -
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
q.
r.
s.
AKUNTANSI
YANG
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
r.
Segmen operasi
Operating segment
Operating segments are presented consistent with the
internal reporting prepare by segment managers to
the operational decision maker. Operating segments
are independently managed by the respective manager
who responsible for the performance of respective
operating segment under their charge. While
operating decision maker is the one who regularly
review the segment result in order to allocate
resources to the segment and to assess the segment
performance.
- 25 -
PERTIMBANGAN
YANG PENTING
DAN
ESTIMASI
AKUNTANSI
3.
SIGNIFICANT
JUDGMENTS
ACCOUNTING
ESTIMATION
AND
Sewa
Leases
- 26 -
AKUNTANSI
3.
SIGNIFICANT ACCOUNTING
JUDGMENTS (continued)
ESTIMATION
AND
Pajak penghasilan
Income tax
- 27 -
4.
3.
AKUNTANSI
SIGNIFICANT ACCOUNTING
JUDGMENTS (continued)
ESTIMATION
AND
2012
Cash on hand
Rupiah
US Dollar
260.702
110.636
371.338
294.162
9.772
303.934
3.174.128
1.226.051
2.288.222
72.859
10.222
3.266.007
613.852
75.643
15.748
5.918
Dolar AS
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk
HSBC Corporation Ltd
Citibank N.A.
PT Bank CIMB Niaga Tbk
PT Bank Muamalat Indonesia Tbk
PT Bank Mutiara Tbk
Australia and New Zealand Bank
16.323.031
2.198.756
7.328.172
913.521
3.868.578
43.043
6.907.285
1.176.614
267
487.149
5.823.439
2.264.795
1.492.864
154.368
25.389
9.212
US Dollar
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk
HSBC Corporation Ltd
Citibank N.A.
PT Bank CIMB Niaga Tbk
PT Bank Muamalat Indonesia Tbk
PT Bank Mutiara Tbk
Australia and New Zealand Bank
Euro
Australia and New Zealand Bank
Sub-jumlah Bank
2.984
45.533.733
13.770
14.248.154
Euro
Australia and New Zealand Bank
Sub-total Cash in Banks
Bank
Rupiah
PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Tabungan Pensiunan Nasional Tbk
Lain-lain (di bawah Rp30.000)
Deposito Berjangka
Rupiah
PT Bank Tabungan Pensiunan Nasional Tbk
Jumlah
730.000
46.635.071
- 28 -
730.000
15.282.088
Cash in banks
Rupiah
PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Tabungan Pensiunan Nasional Tbk
Others (below Rp30,000)
Time Deposits
Rupiah
PT Bank Tabungan Pensiunan Nasional Tbk
Total
5.
4.
DEPOSITO BERJANGKA
TIME DEPOSITS
This account represents time deposits placed at PT Bank
Mandiri (Persero) Tbk with the following details:
2012
462.000
1.802.440
2.264.440
462.000
1.268.521
1.730.521
Rupiah
Dolar AS
Rupiah
Dolar AS
2013
2012
3,25% - 3,75%
0,50%
3,25% - 3,75%
0,50%
6.
PIUTANG USAHA
2013
Bersih
TRADE RECEIVABLES
This account consists of:
Pihak ketiga
Pihak berelasi (lihat Catatan 28)
Sub-jumlah
Dikurangi cadangan penurunan nilai piutang
Pihak ketiga
Pihak berelasi (lihat Catatan 28)
Rupiah
US Dollar
Rupiah
US Dollar
2012
97.122.144
18.745.910
115.868.054
59.590.545
9.595.771
69.186.316
6.702.019
4.669.332
11.371.351
104.496.703
3.813.383
2.853.785
6.667.168
62.519.148
Thid parties
Related parties (see Notes 28)
Sub-total
Less provision for impairment
Thid parties
Related parties (see Notes 28)
Net
2013
Rupiah
Dolar AS
Sub-jumlah
Dikurangi cadangan penurunan nilai piutang
Bersih
2012
23.234.275
92.633.779
115.868.054
(11.371.351)
104.496.703
20.930.559
48.255.757
69.186.316
(6.667.168)
62.519.148
- 29 -
Rupiah
US Dollar
Sub-total
Less provision for impairment
Net
6.
2013
2012
54.949.227
30.517.897
42.253.444
6.595.962
4.646.824
7.422.597
115.868.054
(11.371.351)
104.496.703
28.275.493
2.566.488
2.567.814
5.258.624
69.186.316
(6.667.168)
62.519.148
7.
Current
Over due
Until 30 days
31 - 60 days
61 - 90 days
More than 90 days
Sub-total
Less provision for impairment
Total
2012
6.667.168
3.330.176
4.704.183
11.371.351
3.336.992
6.667.168
6.702.019
3.813.383
4.669.332
11.371.351
2.853.785
6.667.168
Beginning balance
Provision for impairment current
year
Ending balance
Collective impairment trade
receivable third parties
Individual impairment trade
receivable related parties (see Note 28)
Total
PERSEDIAAN
INVENTORIES
2012
226.416.674
76.461.973
93.569.871
27.761.027
424.209.545
157.811.164
53.426.592
68.770.928
20.487.119
300.495.803
- 30 -
8.
7.
PERSEDIAAN (lanjutan)
Nilai persediaan yang diakui sebagai bagian dari beban
pokok penjualan pada tanggal 31 Desember 2013 dan 2012
masing-masing adalah sebesar Rp814.029.400 dan
Rp684.767.115 (lihat Catatan 23).
INVENTORIES (continued)
PREPAID EXPENSES
2013
2012
52.883.616
33.830
52.917.446
12.470.151
76.021
12.546.172
9.
ASET TETAP
FIXED ASSETS
The details and movements of fixed assets are as follows:
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Selisih
translasi/
Translations
difference
Saldo akhir/
Ending
Balance
493.584.200
226.467.242
1.975.254.267
26.889.966
37.642.207
140.333
16.070.953
974.753
546.150
941.337
-
(5.731.352)
29.068.661
-
128.576.898
58.993.897
514.546.587
7.004.739
9.805.659
622.161.098
279.870.120
2.534.940.468
33.928.121
47.994.016
15.245.774
3.971.469
19.217.243
74.715.752
180.312.536
345.915
1.441.827
2.733.024
-
19.463.183
46.970.763
97.257.874
228.725.126
11.603.408
29.696.775
3.071.412.127
211.874.486
3.283.286.613
5.514.583
25.034.514
25.034.514
941.337
941.337
(26.070.333)
-
3.022.646
7.735.902
800.091.743
55.192.537
855.284.280
14.626.054
16.876.927
3.895.597.047
267.067.023
4.162.664.070
- 31 -
Carrying value
Direct ownership
Land
Buildings
Machinery and equipment
Vehicles
Furnitures and office
fixtures
Building infrastructures
and landscape
Installations
Supporting production
equipment
Computers
Contruction in progress
Sub-total
Leased machinery
Total
9.
2013
Saldo awal/
Beginning
balance
Akumulasi penyusutan
Pemilikan langsung
Bangunan
Mesin dan Peralatan
Kendaraan
Perabot dan peralatan
kantor
Prasarana bangunan dan
lanskap
Instalasi
Perlengkapan penunjang
produksi
Komputer
Sub-jumlah
Mesin sewa
Jumlah
Nilai buku bersih
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Selisih
translasi/
Translations
difference
Saldo akhir/
Ending
balance
141.113.573
1.389.203.793
25.993.568
37.259.149
6.608.216
70.586.162
904.166
258.325
932.997
-
36.759.575
361.882.559
6.771.230
9.705.873
184.481.364
1.821.672.514
32.735.967
47.223.347
14.741.027
99.044
3.839.984
18.680.055
68.578.630
180.379.508
1.101.954
962.994
17.864.485
46.988.209
87.545.069
228.330.711
11.603.408
1.868.872.656
10.593.721
1.879.466.377
1.403.820.236
80.520.861
12.058.440
92.579.301
932.997
932.997
3.022.646
486.834.561
2.759.627
489.594.188
14.626.054
2.435.295.081
25.411.788
2.460.706.869
1.701.957.201
Accumulated depreciation
Direct ownership
Buildings
Machinery and equipment
Vehicles
Furnitures and office
Fixtures
Building infrastructures
and landscape
Installations
Supporting production
equipment
Computers
Sub-total
Leased machinery
Total
Net book value
2012
Saldo awal/
Beginning
balance
Nilai tercatat
Pemilikan langsung
Tanah
Bangunan
Mesin dan peralatan
Kendaraan
Perabot dan
peralatan kantor
Prasarana bangunandan
lanskap
Instalasi
Perlengkapan
penunjang produksi
Komputer
Aset dalam penyelesaian
Sub-jumlah
Mesin sewa
Jumlah
Akumulasi penyusutan
Pemilikan langsung
Bangunan
Mesin dan peralatan
Kendaraan
Perabot dan peralatan
kantor
Prasarana bangunan dan
lanskap
Instalasi
Perlengkapan penunjang
produksi
Komputer
Sub-jumlah
Mesin sewa
Jumlah
Nilai buku bersih
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Selisih
translasi/
Translations
difference
Saldo akhir/
Ending
Balance
462.856.414
193.212.776
1.871.061.848
24.554.350
35.088.230
48.082
3.402.308
717.500
217.850
19.617.585
337.793
-
7.589.781
-
30.727.786
25.616.603
120.407.696
1.955.909
2.336.127
493.584.200
226.467.242
1.975.254.267
26.889.966
37.642.207
14.032.013
278.900
934.861
15.245.774
69.861.578
168.648.257
212.061
385.239
4.642.113
11.279.040
74.715.752
180.312.536
10.881.045
25.244.845
2.875.441.356
198.684.368
3.074.125.724
15.487.242
20.749.182
20.749.182
2.609.580
22.564.958
22.564.958
(7.589.781)
-
722.363
(835.951)
197.786.547
13.190.118
210.976.665
11.603.408
29.696.775
3.071.412.127
211.874.486
3.283.286.613
125.004.905
1.241.297.585
23.701.762
34.416.406
5.503.678
61.044.030
735.124
369.454
19.617.585
337.793
-
10.604.990
106.479.763
1.894.475
2.473.289
141.113.573
1.389.203.793
25.993.568
37.259.149
13.728.094
95.394
917.539
14.741.027
63.501.337
167.992.876
798.339
1.236.822
4.278.954
11.149.810
68.578.630
180.379.508
10.881.045
1.680.524.010
167.471
1.680.691.481
1.393.434.243
69.782.841
10.182.140
79.964.981
19.955.378
19.955.378
722.363
138.521.183
244.110
138.765.293
11.603.408
1.868.872.656
10.593.721
1.879.466.377
1.403.820.236
- 32 -
Carrying value
Direct ownership
Land
Buildings
Machinery and equipment
Vehicles
Furnitures and office
fixtures
Building infrastructures
and landscape
Installations
Supporting production
equipment
Computers
Contruction in progress
Sub-total
Leased machinery
Total
Accumulated depreciation
Direct ownership
Buildings
Machinery and equipment
Vehicles
Furnitures and office
fixtures
Building infrastructures
and landscape
Installations
Supporting production
equipment
Computers
Sub-total
Leased machinery
Total
Net book value
9.
2013
91.842.674
2012
79.118.877
736.627
92.579.301
846.104
79.964.981
2013
16.820.320
56.607
16.876.927
2012
29.696.775
29.696.775
Bangunan
2013
Persentase
Estimasi
penyelesaian /
penyelesaian /
Percentage of
Estimated time
completion
of completion
80%
April 2014/
April, 2014
100%
Maret 2014/
March, 2014
Persentase
penyelesaian /
Percentage of
completion
90%
Estimasi
penyelesaian /
Estimated time of
completion
Februari 2013/
February, 2013
-
2013
274.300
6.650
267.650
2012
2.780.019
2.609.579
170.440
2012
2013
312.480.743
137.619.885
174.860.858
192.803.020
17.942.162
- 33 -
2012
335.412.391
150.258.478
185.153.913
203.642.800
18.488.887
Acquisition cost
Accumulated depreciation
Net book value
Sale price
Deferred gain on sale and leaseback
transaction
10.
9.
UTANG USAHA
2013
142.125.307
291.446.734
433.572.041
2012
69.362.470
232.648.624
302.011.094
Third parties
Related parties (see Note 28)
Total
TRADE PAYABLES
2013
18.899.856
402.237.253
12.434.932
433.572.041
2012
25.621.772
258.025.158
18.364.164
302.011.094
Rupiah
US Dollar
Others
Total
- 34 -
11.
UTANG LAINLAIN
12.
Pihak ketiga
Pihak berelasi (lihat Catatan 28)
2013
26.735.245
3.952.637
30.687.882
12.
PERPAJAKAN
a.
OTHER PAYABLES
2012
95.543.089
8.175.908
103.718.997
2013
2012
1.668.489
1.906.406
3.574.895
1.906.406
5.606.550
7.512.956
b.
Utang pajak
2013
Pajak penghasilan:
Pasal 21
Pasal 23 dan Pasal 4 (2)
Pajak pertambahan nilai
Income taxes
Income tax article 28 A
Year of 2013
Year of 2012
Year of 2011
Total
Pajak penghasilan
Pajak penghasilan pasal 28 A
Tahun 2013
Tahun 2012
Tahun 2011
Jumlah
TAXATION
a.
Third parties
Related parties (see Note 28)
Taxes payables
2012
430.546
39.289
3.170.539
3.640.374
- 35 -
226.397
34.395
2.459.173
2.719.965
Income taxes:
Article 21
Article 23 and Article 4 (2)
Value added tax
12.
PERPAJAKAN (lanjutan)
c.
TAXATION (continued)
c.
2012
60.716.166
(145.001.543)
79.781
60.716.166
(144.921.762)
27.222.273
52.892.684
51.305.141
46.994.971
4.704.183
7.318.716
(8.006.188)
3.336.991
7.064.642
(1.794.529)
853.172
(3.518.962)
(177.487)
1.119.348
(49.050)
(329.338)
(155.793)
(68.346.814)
11.691.878
378.200
(184.088.941)
(151.877)
-
Permanent differences:
Representation
Rental income
Interest income already subjected
to final tax
Effect of functional currency
Remeasurement
Other expense
Tax penalty
Exchange differences which unrealized
(30.170.099)
(105.772.277)
(486.988.142)
(343.675.225)
238.868.315
99.835.656
(137.376.296)
(278.289.926)
(486.988.142)
Temporary differences:
Depreciation of fixed assets
Finance cost on convertible and
subordinated loans
Provision for impairment of receivables
Employees benefits expenses
Payment for employees benefits
For the years ended December 31, 2013 and 2012, the
Company were not recognised any current tax
expenses since it still under fiscal loss position.
- 36 -
12.
PERPAJAKAN (lanjutan)
c.
TAXATION (continued)
c.
The annual tax return (SPT) for 2013 and 2012 which
submitted to the tax office are prepared based on the
above estimated taxable income.
2013
2012
15.179.042
(36.230.441)
(43.754.483)
(16.939.433)
7.542.524
26.443.069
694.898
(21.032.917)
(26.031.907)
d.
- 37 -
12.
PERPAJAKAN (lanjutan)
d.
d.
2013
Manfaat
(beban)
pajak
tangguhan /
Deferred tax
Penyesuaian /
benefit (expense)
Adjustment
Saldo
awal /
Beginning
balance
Perusahaan
Rugi fiskal tahun berjalan
TAXATION (continued)
Saldo
akhir /
Ending
balance
The Company
Fiscal loss for the year
7.542.524
(7.542.524)
1.666.792
1.176.046
2.842.838
13.856.542
(171.868)
13.684.674
Long-term liabilities
for employee benefits
Aset tetap
(65.288.632)
6.805.568
(58.483.064)
Fixed assets
(84.557.354)
13.223.171
(71.334.183)
(134.322.652)
28.575.441
(7.542.524)
(113.289.735)
2012
Manfaat
(beban)
pajak
tangguhan /
Deferred tax
Penyesuaian /
benefit (expense)
Adjustment
Saldo
awal /
Beginning
balance
Saldo
akhir /
Ending
balance
Perusahaan
Rugi fiskal tahun berjalan
26.443.069
(26.443.069)
The Company
Fiscal loss for the year
832.544
834.248
1.666.792
12.539.014
1.317.528
13.856.542
Long-term liabilities
for employee benefits
Aset tetap
(78.114.917)
12.826.285
(65.288.632)
Fixed assets
(96.306.097)
11.748.743
(84.557.354)
(161.049.456)
694.898
53.864.771
- 38 -
(694.898)
(27.137.967)
(134.322.652)
13.
UTANG BANK
USD
Kredit Modal Kerja (KMK) - I
Kredit Modal Kerja (KMK) - II
Kredit Modal Kerja (KMK) - III
Kredit Modal Kerja (KMK) - IV
Jumlah
BANKS PAYABLES
10.000
15.000
3.000
2.000
30.000
IDR
121.890.000
182.835.000
36.567.000
24.378.000
365.670.000
:
:
:
:
:
Jangka waktu
:
:
:
:
:
Plafon
Bunga
:
:
Jangka waktu
080/SPK/Mutiara/MLD/V/2013
28 Mei 2013/May, 28 2013
1055/LD/VI/13/043
27 Juni 2013/June, 27 2013
28 Mei 26 Desember 2013/
May, 28 December 26, 2013
6 (enam) bulan/ 6 (six) months
:
:
:
:
:
SPK No.
SPK Date
Agreement No.
Date of the initial agreement
Credit period beginning
Period
194/SPK/Mutiara/MLD/XII/2013
12 Desember 2013/ December 12, 2013
1055/LD-1/XII/13/032
27 Desember 2013/ December 27, 2013
27 Desember 2013 26 Juni 2014/
December 27, 2013 June 26, 2014
USD10.000.000
3,65% per tahun (dihitung dari saldo debet
harian rekening Debitur)/
3.65% per annum (calculated on the daily
debit balance of the account debtor)
6 (enam) bulan/ 6 (six) months
:
:
:
:
:
:
:
Plafond
Interest
Period
Capital expenditure loan II
:
:
:
:
:
Jangka waktu
:
:
:
:
:
Plafon
Bunga
:
:
Jangka waktu
122/SPK/Mutiara/MLD/VII/2013
19 Juli 2013/ July 19, 2013
1055/LD/VII/13/063
30 Juli 2013/ July 30, 2013
30 Juli 2013 29 Januari 2014/
July 30, 2013 January 29, 2014
6 (enam) bulan/ 6 (six) months
:
:
:
:
:
SPK No.
SPK Date
Agreement No.
Date of the initial agreement
Credit period beginning
Period
205/SPK/Mutiara/MLD/XII/2013
23 Desember 2013/ December 23, 2013
1055/LD-2/I/14/010
20 Januari 2013/ January 20, 2013
30 Januari 2014 29 Juli 2014/
January 30, 2013 July 29, 2013
USD15.000.000
3,65% per tahun (dihitung dari saldo debet
harian rekening Debitur)/
3.65% per annum (calculated on the daily
debit balance of the account debtor)
6 (enam) bulan/ 6 (six) months
:
:
:
:
:
:
:
Plafond
Interest
Period
- 39 -
13.
:
:
:
:
:
Plafon
Bunga
:
:
Jangka waktu
171/SPK/Mutiara/MLD/X/2013
24 Oktober 2013/ October 24, 2013
1055/LD/XI/13/033
20 Nopember 2013/ November 20, 2013
20 Nopember 2013 19 Mei 2014/
20 November 2013 19 May 2014
USD3.000.000
3,65% per tahun (dihitung dari saldo debet
harian rekening Debitur)/
3.65% per annum (calculated on the daily
debit balance of the account debtor)
6 (enam) bulan/ 6 (six) months
No.SPK
SPK Date
Agreement No.
Date of the initial agreement
Current credit period
:
:
Plafond
Interest
Period
Capital expenditure loan IV
No. SPK
Tanggal SPK
No. Perjanjian
Tanggal perjanjian
Jangka waktu kredit berjalan
:
:
:
:
:
Plafon
Bunga
:
:
Jangka waktu
196/SPK/Mutiara/MLD/XII/2013
13 Desember 2013/ December 13, 2013
1055/LD-4/XII/13/027
19 Desember 2013/ December 19, 2013
19 Desember 2013 18 Juni 2014/
19 December 2013 18 June 2014
USD4.000.000
3,65% per tahun (dihitung dari saldo debet
harian rekening Debitur)/
3.65% per annum (calculated on the daily
debit balance of the account debtor)
6 (enam) bulan/ 6 (six) months
14.
PIHAK
:
:
:
:
:
No.SPK
SPK Date
Agreement No.
Date of the initial agreement
Current credit period
:
:
Plafond
Interest
Period
15.
ACCRUED EXPENSES
The details of accrued expenses are as follows:
:
:
:
:
:
2012
17.783.921
4.571.747
2.835.427
1.640.784
1.409.024
727.477
1.788.647
30.757.027
- 40 -
9.842.350
2.530.218
1.095.352
7.718.572
21.186.492
16.
UTANG SUBORDINASI
SUBORDINATED LOANS
Based on the Decision of the Commercial Court at the
District Court of Central Jakarta No.03/PKPU/2006/
PNNIAGA.JKT.PST jo No.05/PAILIT/2006/PN NIAGA.
JKT.PST dated April 18, 2006, and after the issuance of
decision on cassation appeal by Supreme Court of the
Republic of Indonesia which decided, legaly declare and
binding the Settlement Agreement dated April 17, 2006
including the Final Composition Plan of the Company dated
April 11, 2006 (24 pages) and its Correction Pages (2
pages) among the Company and its creditors which agreed
through a voting taken place on April 17, 2006 the
Companys loans following:
:
:
:
Jumlah surat
Peringkat
27.945
10.875
1.258
409
131
40.618
25 tahun/25 years
Tanpa bunga/ No interest bearing
Sebesar nilai liabilitas yang dikonversikan/ At amounts of
converted liabilities
Sebanyak kreditur yang memilih skema penyelesaian ini/ As a
number of creditors which choose this settlement scheme
Subordinasi/ Subordinated
Tenor
Interest rate
Value
Total subscript
Rating
:
:
:
- 41 -
16.
USD/USD
(dalam ribuan /
in thousand)
23.887
459
Rp/IDR
(dalam ribuan /
in thousand)
216.607.904
4.438.530
24.346
467
-
14.376.450
235.422.884
5.692.263
61.330.510
24.813
302.445.657
17.
PINJAMAN KONVERSI
2013
Harga Perolehan:
PT Kukuh Manunggal Propertindo
Trevor Global Pte Ltd
Penyesuaian nilai wajar
Porsi ekuitas pada saat pengakuan awal
Porsi pajak tangguhan
Akumulasi beban bunga
CONVERTIBLE LOANS
2012
334.800.000
355.000.000
689.800.000
334.800.000
355.000.000
689.800.000
(243.163.717)
(81.054.572)
128.147.962
(196.070.327)
493.729.673
(243.163.717)
(81.054.572)
80.951.241
(243.267.048)
446.532.952
Trevor Global
Pte Ltd
155.060.952
20.157.924
175.218.876
22.778.454
197.997.330
Acquisition cost:
PT Kukuh Manunggal Propertindo
Trevor Global Pte Ltd
Fair value adjustments
The portion of equity on initial recognition
The portion of deferred tax
Accumulated interest expense
The fair value at end of period
PT Kukuh
Manunggal
Propertindo
248.911.996
22.402.080
271.314.076
24.418.267
295.732.343
Jumlah/Total
403.972.948
42.560.004
446.532.952
47.196.721
493.729.673
- 42 -
17.
18.
2013
14.697.744
130.848.354
145.546.098
47.135.393
2012
20.706.312
244.591.785
265.298.097
94.734.289
98.410.705
170.563.808
(6.244.651)
6.060.716
92.166.054
164.503.092
Long-term portion
19.
LONG-TERM
BENEFITS
LIABILITIES
FOR
EMPLOYEES
2013
2012
8%
4%
55
CSO - 1980
5%
4%
55
CSO - 1980
- 44 -
c.
2013
69.228.118
3.489.001
3.061.096
(8.006.188)
(502.439)
67.269.588
2012
67.269.588
69.228.118
(12.530.889)
54.738.699
(13.801.947 )
55.426.171
c.
2013
Biaya jasa kini
Beban bunga
Keuntungan aktuarial
Biaya jasa lalu yang telah menjadi hak
Jumlah beban akhir periode
pelaporan
d.
e.
3.600.231
3.209.459
254.952
7.318.715
7.064.642
d.
2012
55.426.171
50.156.057
7.318.716
7.064.642
(8.006.188)
54.738.699
(1.794.528)
55.426.171
e.
2013
2013
3.489.001
3.061.096
768.618
-
Beginning balance
Current service cost
Interest cost
Employee benefit payments
Acturial loss
Ending balance
2012
EMPLOYEES
2013
FOR
b.
LONG-TERM LIABILITIES
BENEFITS (continued)
a.
b.
19.
Beginning balance
Employees benefits expense during
the year (see Note 19)
Payments during the year
Ending balance
(67.269.588)
(67.269.588)
(69.228.117)
(69.228.117)
13.199.274
4.607.466
- 45 -
20.
MODAL SAHAM
2013
Jumlah saham
ditempatkan dan
disetor penuh /
Number of shares
issued and fully
paid
PT Dharma Manunggal
The Ning King
Maximus Capital Pte Ltd
PT Manunggal Prime Development
Karman Widjaya (Komisaris)
The Nicholas (Wakil Komisaris Utama)
Gunarso Budiman (Direktur Utama)
Sidik Murdiono (Komisaris Utama)
Yohanes Susanto (Direktur)
Masyarakat (masing-masing di bawah 5%)
Jumlah
SHARE CAPITAL
Persentase
pemilikan (%) /
Percentage of
ownership (%)
98.500.000
33.832.500
27.459.750
23.683.000
6.252.500
1.834.750
199.500
11.250
2.500
143.781.700
335.557.450
49.250.000
16.916.250
13.729.875
11.841.500
3.126.250
917.375
99.750
5.625
1.250
71.890.850
167.778.725
2012
Jumlah saham
ditempatkan dan
disetor penuh /
Number of shares
issued and fully
paid
PT Dharma Manunggal
The Ning King
Maximus Capital Pte Ltd
PT Manunggal Prime Development
Karman Widjaya (Komisaris)
The Nicholas (Wakil Komisaris Utama)
Gunarso Budiman (Direktur Utama)
Sidik Murdiono (Komisaris Utama)
Yohanes Susanto (Direktur)
Masyarakat (masing-masing di bawah 5%)
Jumlah
29,35%
10,08%
8,18%
7,06%
1,86%
0,55%
0,06%
0,00%
0,00%
42,86%
100,00%
Jumlah /
Total
Persentase
pemilikan (%) /
Percentage of
ownership (%)
98.500.000
33.832.500
27.459.750
23.683.000
6.252.500
1.834.750
199.500
11.250
2.500
143.781.700
335.557.450
29,35%
10,08%
8,18%
7,06%
1,86%
0,55%
0,06%
0,00%
0,00%
42,86%
100,00%
Jumlah /
Total
49.250.000
16.916.250
13.729.875
11.841.500
3.126.250
917.375
99.750
5.625
1.250
71.890.850
167.778.725
Pengelolaan Modal
Capital Management
- 46 -
20.
2013
Jumlah liabilitas
Dikurangi: kas dan setara kas
Liabilitas bersih
Jumlah ekuitas
Rasio utang terhadap modal
21.
2012
2.018.114.949
46.635.071
1.971.479.878
326.917.637
6,03
21.
Selisih
nilai
restrukturisasi
sepengendali
transaksi
entitas
2012
Sebelum
reklasifikasi/
Before
reclassification
(200.000.031)
Reklasifikasi/
Reclassification
200.000.031
701.545.364
-
(701.545.364)
501.545.333
Rp
142.143.900
(26.470.500)
115.673.400
585.871.964
701.545.364
22.
PENJUALAN BERSIH
501.545.333
NET SALES
Details of net sales are follows:
2013
Setelah
reklasifikasi/
After
reclassification
Total liabilities
Less: cash and cash equivalents
Net liabilities
Total equity
Debt to equity ratio
1.588.347.551
15.282.088
1.573.065.463
221.466.284
7,10
2013
808.550.050
518.625.028
1.327.175.078
- 47 -
2012
537.516.075
463.936.843
1.001.452.918
Export
Local
Total
22.
2012
1.255.111.661
72.063.417
1.327.175.078
Pihak ketiga
Evergreen Global Pte Ltd
Lodway Trading Limited
23.
Jumlah/Total
2012
336.623.252
161.938.930
498.562.182
238.144.383
116.550.089
354.694.472
25,36%
12,20%
37,56%
23.
23,87%
11,68%
35,55%
Third parties
Evergreen Global Pte Ltd
Lodway Trading Limited
Third parties
Related parties (see Note 28)
Total
945.399.527
56.053.391
1.001.452.918
2013
2013
814.029.400
104.361.067
2012
684.767.115
87.245.270
126.591.337
87.533.765
91.842.674
29.648.773
36.095.181
24.957.859
16.188.770
2.302.133
1.333.550.959
110.357.966
80.380.949
79.118.877
33.032.771
32.597.935
20.312.257
14.205.944
830.049
1.142.849.133
53.426.592
(76.461.973)
1.310.515.578
52.684.361
(53.426.592)
1.142.106.902
157.811.164
104.328.530
(226.416.674)
(16.127.022)
1.330.111.576
94.411.998
46.865.000
(157.811.164)
(20.191.932)
1.105.380.804
- 48 -
Pihak ketiga
PT Polychem Indonesia
Pihak berelasi (lihat Catatan 28)
PT Ragam Logam
24.
23.
Jumlah/Total
2013
2012
192.626.777
139.078.720
14,51%
22%
432.152.387
624.779.164
331.355.625
470.434.345
32,56%
47,07%
51,23%
73,23%
24.
2013
Ongkos angkut
Komisi penjualan
Klaim penjualan
Perjalanan dinas
Iklan dan promosi
Lain-lain
Jumlah
8.817.329
4.440.254
2.074.484
616.648
23.275
2.330.116
18.302.106
7.694.368
2.645.713
658.971
448.404
2.322.273
13.769.729
25.
(BEBAN)
USAHA
2013
PENDAPATAN
BERSIH
2012
26.
Third parties
PT Polychem Indonesia
Related parties (see Note 28)
PT Ragam Logam
25.
2012
11.540.141
7.318.716
4.704.183
10.318.171
7.064.643
3.336.992
872.488
736.627
614.541
325.793
283.945
184.829
96.756
2.244.430
28.922.449
1.607.232
846.104
750.820
316.635
212.470
426.856
97.153
2.272.117
27.249.193
LAINNYA
26.
2013
184.088.941
2012
68.346.814
3.518.962
267.650
(55.640)
(7.288.797)
180.531.116
2.141.356
170.440
(7.253.426)
63.405.184
- 49 -
27.
2012
Net income (loss)
81.749.083
105.451.353
(118.969.636)
(138.823.526)
335.558
335.558
244
(355)
314
(414)
28.
SALDO DAN
BERELASI
TRANSAKSI
DENGAN
PIHAK
28.
Sifat hubungan/
Nature of relationships
Grup yang sama (penjualan/pembelian)/ The same group (sales/purchase)
Grup yang sama (penjualan)/ The same group (sales)
Grup yang sama (penjualan/pembelian)/ The same group (sales/purchase)
Grup yang sama (penjualan/pembelian)/ The same group (sales/purchase)
Grup yang sama (penjualan/pembelian)/ The same group (sales/purchase)
Grup yang sama (penjualan)/ The same group (sales)
Grup yang sama (penjualan)/ The same group (sales)
Grup yang sama (penjualan)/ The same group (sales)
Grup yang sama (penjualan/pembelian)/ The same group (sales/purchase)
Grup yang sama (penjualan)/ The same group (sales)
Grup yang sama (pembelian)/ The same group (purchase)
Grup yang sama (pembelian)/ The same group (purchase)
Grup yang sama (pembelian)/ The same group (purchase)
Grup yang sama (pembelian)/ The same group (purchase)
Grup yang sama (pinjaman)/ The same group (loan)
Grup yang sama (pembelian/pinjaman)/ The same group (purchase/loan)
Grup yang sama (pinjaman)/ The same group (loan)
Grup yang sama (pinjaman)/ The same group (loan)
Grup yang sama (jasa listrik)/ The same group (electrical services)
Grup yang sama (sewa gedung)/ The same group (rental building)
Grup yang sama (sewa gedung)/ The same group (rental building)
Grup yang sama (penjamin)/ The same group (collaterality)
DENGAN
28.
PIHAK
Jumlah/ Total
2013
2012
Piutang usaha
PT Grand Textile Industry
PT Kurabo Manunggal
Textile
PT Argo Manunggal Triasta
d/h PT Argo Manunggal
Textile
PT Daya Manunggal
PT Argo Beni Manunggal
Gunarso Budiman, Tn.
Dikurangi: cadangan
penurunan nilai piutang
PT Argo Manunggal Triasta
d/h PT Argo Manunggal
Textile
Bersih
Piutang pihak berelasi
PT Argo Manunggal Triasta
d/h PT Argo Manunggal
Textile
PT Karawang Utama Textile
Industry
PT Argo Beni Manunggal
PT Manunggal Energi
Nusantara
PT Grand Pintalan Textile
Jumlah
Utang usaha
PT Ragam Logam
PT Kurabo Manunggal
Textile
PT Argo Manunggal Triasta
d/h PT Argo Manunggal
Textile
PT Jakarta Cakratunggal Steel
PT Grand Textile Industry
PT Lawe Adyaprima Spinning
Mills
PT Argo Beni Manunggal
Jumlah
Utang pihak berelasi
PT Ragam Logam
PT Daya Sakti Perdika
PT Alam Sutera Realty
PT Argo Manunggal Textile
PT Jakarta Cakratunggal Steel
Jumlah
Trade receivables
PT Grand Textile Industry
PT Kurabo Manunggal
Textile
PT Argo Manunggal Triasta
formed PT Argo Manunggal
Textile
PT Daya Manunggal
PT Argo Beni Manunggal
Gunarso Budiman, Mr.
Less: provision for impairment
of receivables
PT Argo Manunggal Triasta
formed PT Argo Manunggal
Textile
Net
8.023.321
4.215.431
4.582.539
2.415.868
0,34%
0,18%
0,25%
0,13%
3.066.612
326.550
0,13%
0,02%
2.592.958
847.107
481
1.643.182
627.632
-
0,11%
0,04%
0,00%
0,09%
0,03%
0,00%
(4.669.332)
(2.853.785)
(0,20%)
(0,16%)
14.076.578
6.741.986
0,60%
0,36%
2.580.823
1.043.808
0,11%
0,06%
695.742
695.742
0,03%
0,04%
418.432
50.903
77.272
465
0,02%
0,00%
0,00%
0,00%
3.745.900
1.817.287
0,00%
0,16%
0,10%
246.589.006
19.297.277
185.312.598
17.584.856
10,52%
0,82%
11,67%
1,11%
13.064.310
29.751.170
0,56%
2,04%
10.172.150
2.260.718
61.136
0,43%
0,10%
0,00%
2.137
291.446.734
232.648.624
0,00%
12,43%
14,82%
Trade payables
PT Ragam Logam
PT Kurabo Manunggal
Textile
PT Argo Manunggal Triasta
formed PT Argo Manunggal
Textile
PT Jakarta Cakratunggal Steel
PT Grand Textile Industry
PT Lawe Adyaprima Spinning
Mills
PT Argo Beni Manunggal
Total
17.648.323
77.575
4.665
3.709
17.734.272
17.992.875
61.029
3.710
21.000.000
39.057.614
0,75%
0,00%
0,00%
0,00%
0,75%
1,13%
0,00%
0,00%
1,32%
2,45%
- 51 -
DENGAN
28.
PIHAK
Jumlah/ Total
2013
2012
Other payables
related parties
PT Bekasi Fajar Industrial
Estate
PT Manunggal Energi
Nusantara
PT Kurabo Manunggal Textile
PT Ragam Logam
PT Daya Sembada Finance
PT Argo Manunggal Triasta
formed PT Argo Manunggal
Textile
PT Grand Textile Industry
PT Daya Manunggal
Total
1.287.158
0,05%
1.103.301
6.979.528
0,05%
0,38%
993.281
425.863
100.000
38.036
320.885
173.807
5.454
0,04%
0,02%
0,01%
0,00%
0,02%
0,01%
0,00%
4.998
3.952.637
691.236
4.998
8.175.908
0,00%
0,17%
0,04%
0,00%
0,45%
41.832.321
17.608.730
7.903.718
4.566.347
8.198.820
38.692.313
4.112.844
3.493.727
3,15%
1,33%
0,60%
0,34%
0,82%
3,86%
0,41%
0,35%
119.090
28.992
4.220
72.063.418
1.548.943
6.744
56.053.391
0,01%
0,00%
0,00%
5,43%
0,15%
0,00%
0,00%
5,59%
432.152.387
82.857.418
341.872.986
-
39,23%
7,52%
30,93%
-
21.113.702
10.020.668
5.518.085
1.541
440
551.664.241
12.200.477
354.073.463
1,92%
0,91%
0,50%
0,00%
0,00%
50,08%
1,10%
32,03%
Purchases
PT Ragam Logam
PT Argo Manunggal Triasta
formed PT Argo Manunggal
Textile
PT Grand Textile Industry
PT Jakarta Cakratunggal Steel
PT Kurabo Manunggal Textile
PT Argo Beni Manunggal
PT Daya Manunggal
Total
8,79%
8,79%
Compensation of key
management personnel
Short-term employees benefits
Total
3.209.459
3.209.459
2.396.129
2.396.129
11,36%
11,36%
Net sales
PT Grand Textile Industry
PT Kurabo Manunggal Textile
PT Daya Manunggal
PT Argo Manunggal Triasta
formed PT Argo Manunggal
Textile
PT Argo Beni Manunggal
PT Grand Pintalan Textile
Gunarso Budiman, Mr.
Total
- 52 -
29.
Aset keuangan
Kas dan setara kas
Dolar AS
Euro Eropa
Deposito berjangka
Dolar AS
Piutang usaha
Dolar AS
Liabilitas keuangan
Utang bank
Dolar AS
Utang usaha
Yen Jepang
Euro Eropa
Franc swiss
Dolar Singapura
Utang lain-lain
Yen Jepang
Euro Eropa
30.
31 Desember 2013
Mata Uang
Setara mata
IDR
uang Dolar AS
38.759.267
2.984
3.179,86
0,24
1.802.440
147,87
92.633.779
7.599,78
365.670
30,00
12.116.000
283.881
11.123
23.928
994,01
23,29
0,91
1,96
8.497.647
8.728
697,16
0,06
INFORMASI SEGMEN
30.
KOMITMEN
Financial assets
Cash and cash equivalent
US Dollar
European Euro
Time Deposit
US Dollar
Account Receivable
US Dollar
Financial liabilities
Bank payables
U.S. Dollar
Account payable
Japanese yen
European Euro
Swiss franc
Singapore dollar
Other payable
Japanese yen
European Euro
SEGMENT INFORMATION
The Company operates in only one business segment which
is in textile industry. There is no separate component of
Company which engages in business activities or available
discrete financial information.
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
31.
COMMITMENTS
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32.
INSTRUMEN KEUANGAN
FINANCIAL INSTRUMENTS
The comparison between carrying value and fair value of
Companys financial assets and liabilities as of December
31, 2013 and 2012 are as follows:
2012
Nilai tercatat /
Nilai wajar /
Carrying value
Fair value
Financial Assets
Aset Keuangan
Kas dan setara kas
Deposito berjangka
Piutang usaha
Piutang lain-lain
Piutang pihak berelasi
Jumlah
Liabilitas keuangan
Utang bank
Utang usaha
Utang lain-lain
Utang pembelian aset tetap
- pihak ketiga
Biaya yang masih harus
dibayar
Utang pihak berelasi
Utang sewa pembiayaan
Utang subordinasi
Pinjaman konversi
Jumlah
46.635.071
2.264.440
104.496.703
554.586
3.745.900
157.696.700
46.635.071
2.264.440
104.496.703
554.586
3.745.900
157.696.700
15.282.088
1.730.521
62.519.148
321.308
1.817.287
81.670.352
15.282.088
1.730.521
62.519.148
321.308
1.817.287
81.670.352
365.670.000
433.572.041
30.687.881
59.523.182
365.670.000
433.571.157
30.687.881
59.523.182
302.011.094
103.718.997
59.937.656
302.011.094
103.718.997
59.937.656
30.757.027
30.757.027
21.186.492
21.186.492
17.734.272
98.410.705
302.445.657
493.729.673
1.832.530.438
17.734.272
98.387.429
302.445.657
493.729.673
1.832.506.278
39.057.614
170.563.808
235.422.884
446.532.952
1.378.431.497
Financial liabilities
Bank Payables
Trade payables
Other payables
Borrowing for fixed assets
purchases - third parties
Accrued expenses
39.057.614
Due to related parties
170.563.808 Obligation under finance lease
235.422.884
Subordinated loans
446.532.952
Convertible loans
Total
1.378.431.497
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33.
a.
a.
b.
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33.
d.
c.
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34.
33.
KELANGSUNGAN USAHA
34.
GOING CONCERN
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35.
34.
35.
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