Halaman/
Page
Daftar Isi
Table of Contents
1-3
4-5
8-167
Lampiran I - V..
168-172
....Attachment I - V
Dyandrase,
BOARD OF DIRECTORS' STATEMENT
ENTITAS ANAK
Nama/Name
Uhk Oe lomo
A1amatKantor/Office ad<!r9S$
NomorTeleponlTal8phone Number
A1amat DomisililDomiciJ6 Address
The City Tower (TCT) 7'" Floor, JI, M. H. Thamrin81, Jakarta Pusat
+6221-31996077
JI. Wijaya III No. 11 RI. OO6IRw, 001 Kelurahan Melawai
Kecamalan KebayoranBaru, JakartaSelatan
Direktur UtamaiPresident Director
JabatanlTil16
2,
Nama/Name
A1amat Kantor/Oflice address
Nornor TeleponlTe/ephone Humber
Alamat Domi$ililDomiCiJe Aaaress
JabatanlTitle
Menyatakan batlwa:
1.
I.
2.
2.
3,
a.
3.
a.
eenec
b.
slatomenls;
b.
I Tbk .
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UHk Oelomo
B I Yan to LU61i
Direktur Keua nganiFinlillCEl Director
Crowe Horwath.
& R EKAN
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' 6 2 (2112 S5J
+62 (2112563
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Laporan No KNT&R-24.032Q15/11
le lah
mengaudil
laporan
keuangan
kebijakan akuntansi
penjelasan lainnya.
dan
inlormasi
atas
tapo ran
Tanggung jawab
keuangan
signifikan
manajemen
--_ _-_.....
...
Page l
Opin l
Opin ion
opini
kami,
Iaporan
keuangan
konsolidasian tenampir ~yaji kan &eCara wajar,
datam semua hal yang malerial, posisi keuangan
konsolidasian PT Dyandra Media International Tbk
dan entitas anaknya langgal 31 [)esem ber 2014,
serta
kmerja
keuangan
dan
arus
kas
konsolidasiannya unlulo:; tahun yang berakhir pada
l anggal l ersebut, sesuai dengan Standar Akuntansi
Keuangan di Indonesia.
In
Me<'lurut
.'so
Hallaln
Othe r matter
reoa
0'
---_
""""'- - ... _--"...
Hala m an 3
Page 3
financial
sta lements
under
Indonesian
Financial Accounting StandarUs. The Parent Entity
Financial Information ;s the responsibIlity 01
management and was derived from and relates
directly 10 /he underlying IJCC(}(J(ffig and other
reconJs used 10 prepare th" accompanying
COfIsoidated flnanciaI statements. The Parent
Enlity FinaflCiaf Informaoon has bH'n subjected /tI
the auditing procedures applied in the audit of the
accorll'8n)1ilg COfISOI;dated mandai statements in
accordance wilh Siandattis on Au6bng established
by the Indone sian tnsliMe of Certified Public
ACCOUfflllfltS. In our opinion, the PaffJflt Entity
Financial Information is fairly staled, in a/l rnaleria l
respects, in relalion to 1M accomp anying
COt1solidaled financial slalements taken as a wIIole.
Catatan/
Notes
2014
2013
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi jangka pendek
Piutang usaha
Pihak ketiga - setelah
dikurangi cadangan
penurunan nilai sebesar
Rp5.366.920.702
pada tanggal
31 Desember 2014
dan Rp6.394.971.173 pada
tanggal 31 Desember 2013
Pihak berelasi
Piutang lain-lain - setelah
dikurangi cadangan
penurunan nilai sebesar
Rp248.949.745 pada
tanggal 31 Desember 2014
dan 2013
Persediaan
Beban dibayar dimuka
dan uang muka
Pajak dibayar dimuka
Proyek dalam penyelesaian
Piutang dari pihak-pihak
berelasi
CURRENT ASSETS
2f,2g,2v,
3,5,38,39
2f,3,6,39
2f,2i,2v,3,
7,38,39
2j,9
2f,2i,3,
8,32,38,39
2k,10
2m,12
2w,3,23
2l,11
2f,2j,
3,9,38,39
107.238.237.591
100.000.000
131.270.175.275
2.971.376.466
205.518.794.338
375.000.000
145.560.328.751
3.801.993.926
Trade receivables
Third parties - net of
allowance for impairment
of Rp5,366,920,702 as of
December 31, 2014 and
Rp6,394,971,173 as of
December 31, 2013
Related parties
16.403.632.329
6.347.069.054
21.012.740.906
4.198.882.305
8.685.646.477
2.338.965.200
7.454.206.896
10.489.193.095
626.029.156
12.293.656.638
22.968.705.050
27.149.003.132
305.778.014.338
431.025.622.247
2f,2h,3
22,38,39
1.634.825.545
2m,24,32
2f,3,13,
32,38,39
43.151.286.795
41.473.409.365
2.265.560.294
3.064.727.051
2j,9
2d,2q,4,14
52.004.560.856
21.795.000.000
27.419.807.958
2n,2p,2r,
3,15,22,32
1.196.445.465.908
1.105.253.062.868
15.130.184.636
5.382.795.562
840.865.059
112.683.655.714
29.877.002.751
19.363.753.536
5.101.654.353
840.865.059
112.683.655.714
25.577.715.845
1.459.416.203.120
1.362.573.651.749
TOTAL ASET
1.765.194.217.458
1.793.599.273.996
TOTAL ASSETS
2o,2p,16
2w,3,23
2w,3,23
2c,2p,3,34
2f,3,17,39
Catatan/
Notes
2014
2013
LIABILITAS JANGKA
PENDEK
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Liabilitas yang masih
harus dibayar
Utang pajak
Pinjaman bank jangka
pendek
Utang kepada pihak-pihak
berelasi
Pendapatan diterima dimuka
Uang jaminan
Pinjaman jangka panjang jatuh
tempo dalam waktu satu
tahun:
Pinjaman bank
Utang pembiayaan
konsumen
CURRENT LIABILITIES
2f,2t,2v,
3,19,38,39
2j,9
2f,2v,3,
20,38,39
2f,2j,
3,9,38,39
2w,3,23
2f,3,18,
38,39
2f,2j,3,9,
38,39
21
2f,3,38,39
77.223.420.814
2.158.994.289
Trade payables
Third parties
Related parties
77.390.496.987
91.882.149.267
Other payables
22.547.135.292
47.679.596.836
22.038.299.102
57.464.255.790
Accrued liabilities
Taxes payable
3.955.314.585
1.695.000.000
26.486.268.891
25.182.155.831
4.272.976.562
25.673.346.419
26.968.040.148
6.615.467.929
63.490.226.154
78.747.663.515
2.585.919.942
3.044.356.744
Current maturities of
long-term loans:
Bank loans
Consumer financing
payables
335.528.352.176
393.510.994.017
2f,2t,2z,3,
22,38,39
60.358.805.193
1.579.455.903
NON-CURRENT LIABILITIES
2f,2t,2z,3,
22,38,39
456.018.906.003
377.669.002.026
2u,3,31
886.484.088
15.548.816.263
2.824.324.656
13.503.370.162
2w,3,23
1.756.525.798
472.454.206.354
395.753.222.642
TOTAL LIABILITAS
807.982.558.530
789.264.216.659
TOTAL LIABILITIES
Catatan/
Notes
2014
2013
EKUITAS
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham - nilai nominal
Rp100 per saham
Modal dasar - 10.000.000.000
saham
Modal ditempatkan dan
disetor penuh 4.272.964.279 saham
Tambahan modal disetor
Saham treasuri
Selisih transaksi dengan
pihak nonpengendali
Ekuitas lainnya
Saldo laba
Dicadangkan
Belum dicadangkan
Total Ekuitas Yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Kepentingan nonpengendali
TOTAL EKUITAS
TOTAL LIABILITAS
DAN EKUITAS
EQUITY
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT
ENTITY
Share capital - par value of
Rp100 per share
Authorized - 10,000,000,000
shares
2aa,25
2cc,25
1c,2aa,25
15.000.000.000
124.884.154.720
783.433.306.336
173.778.352.592
816.301.352.896
188.033.704.441
957.211.658.928
1.004.335.057.337
TOTAL EQUITY
1.765.194.217.458
1.793.599.273.996
427.296.427.900
265.825.972.776
(16.705.202.500)
2e,4
2c,4
(6.822.154.681)
(129.139.953)
36
20.000.000.000
93.967.402.794
2b,27
427.296.427.900
265.825.972.776
(16.705.202.500)
-
Catatan/
Notes
2014
PENDAPATAN NETO
2j,2s,9,28
920.877.538.440
908.141.536.033
NET REVENUES
BEBAN POKOK
PENDAPATAN
2j,2s,9,29
633.256.512.386
572.737.330.905
COST OF REVENUES
287.621.026.054
335.404.205.128
GROSS PROFIT
30.558.840.619
221.530.183.727
28.312.678.099
202.177.235.918
OPERATING EXPENSES
Selling
General and administrative
252.089.024.346
230.489.914.017
35.532.001.708
104.914.291.111
OPERATING INCOME
LABA BRUTO
BEBAN USAHA
Penjualan
Umum dan administrasi
2j,2s,9,30
2j,2s,9,30
2013
7.896.212.368
7.118.070.677
1.291.407.187
11.205.962.443
4,14
4.880.622.674
1.324.670.719
15,16
2v
3.069.491.655
1.096.342.613
(52.666.990.106)
(275.000.000)
7.084.005.317
40.047.982
2.391.150.284
(34.184.267.630)
(591.919.833)
(218.144.140)
(21.797.244.802)
(18.741.092.988)
13.734.756.906
86.173.198.123
INCOME BEFORE
TAX BENEFIT (EXPENSE)
(28.184.504.613)
2.112.198.292
(30.020.788.863)
1.161.397.543
(26.072.306.321)
(28.859.391.320)
(12.337.549.415)
57.313.806.803
OTHER COMPREHENSIVE
INCOME
57.313.806.803
TOTAL COMPREHENSIVE
INCOME (LOSS)
FOR THE YEAR
2w,3,23
PENDAPATAN KOMPREHENSIF
LAIN
TOTAL LABA (RUGI)
KOMPREHENSIF
TAHUN BERJALAN
(12.337.549.415)
Catatan/
Notes
TOTAL LABA (RUGI) TAHUN
BERJALAN YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
27
TOTAL
2014
2013
(13.285.033.589)
947.484.174
49.447.386.537
7.866.420.266
(12.337.549.415)
57.313.806.803
TOTAL
(13.285.033.589)
947.484.174
49.447.386.537
7.866.420.266
TOTAL COMPREHENSIVE
INCOME (LOSS) FOR THE YEAR
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interests
TOTAL
(12.337.549.415)
57.313.806.803
TOTAL
13
2y,37
(3)
The original consolidated financial statements included herein are in Indonesian language.
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/Equity attributable to owners of the parent entity
Catatan/
Notes
Saldo 1 Januari 2013
Laba tahun berjalan
Penawaran umum
saham perdana
25
Modal
ditempatkan
dan disetor/
Issued
and paid
share capital
Tambahan
modal disetor/
Additional
paid-in capital
Selisih
transaksi dengan
pihak
nonpengendali/
Difference
transaction with
non-controlling
party
Saham
treasuri/
Treasury
shares
Dicadangkan/
Appropriated
Belum
Dicadangkan/
Unappropriated
Total/
Total
Kepentingan
nonpengendali/
Non-controlling
interests
Total/
Total
299.096.427.900
98.982.696.741
398.079.124.641
155.348.993.982
553.428.118.623
49.447.386.537
49.447.386.537
7.866.420.266
57.313.806.803
128.200.000.000
265.825.972.776
394.025.972.776
394.025.972.776
28.403.100.000
26,27
Saham treasuri
25
36
15.000.000.000
27
427.296.427.900
265.825.972.776
15.000.000.000
124.884.154.720
816.301.352.896
(13.285.033.589)
(13.285.033.589)
Dividen kas
(16.705.202.500)
(16.705.202.500)
-
(8.545.928.558)
-
(15.000.000.000)
(8.545.928.558)
(16.705.202.500)
26,27
(12.631.718.337)
(12.631.718.337)
4,27
36
5.000.000.000
27
427.296.427.900
265.825.972.776
20.000.000.000
93.967.402.794
783.433.306.336
(16.705.202.500)
(6.822.154.681)
(1.770.036.165)
-
(1.814.773.642)
188.033.704.441
947.484.174
27
28.403.100.000
(129.139.953)
(6.822.154.681)
(129.139.953)
9.931.290.000
(6.449.000.000)
(6.822.154.681)
(2.805.631.319)
(129.139.953)
129.139.953
(5.000.000.000)
(10.315.964.723)
Cash dividend
(16.705.202.500)
Treasury shares
Appropriated retained
earnings
(1.814.773.642)
Disposal of subsidiaries
Balance at
December 31, 2013
1.004.335.057.337
(12.337.549.415)
Cash dividend
(9.627.786.000)
Acquisition of non-controlling
interest
Difference in value
of subsidiarys equity
(16.008.634.657)
(16.008.634.657)
Disposal of subsidiaries
173.778.352.592
957.211.658.928
Balance at
December 31, 2014
The accompanying notes form an integral part of these consolidated financial statements.
Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
Catatan/
Notes
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran kepada karyawan
Pembayaran kepada pemasok
dan lain-lain
Penerimaan dari pendapatan
keuangan
Pembayaran beban keuangan
Pembayaran pajak penghasilan
42
2014
2013
930.411.569.910
(134.204.903.714)
854.950.163.378
(137.900.103.153)
(696.189.684.181)
(597.925.475.766)
7.118.070.677
(58.017.302.482)
(29.250.126.820)
11.205.962.443
(41.505.554.020)
(23.925.692.987)
19.867.623.390
64.899.299.895
999.539.417
(1.641.959.250)
(363.028.192.732)
15.758.160.466
4,14,42
14
42
4,14,42
10.090.247.641
650.000.000
(190.736.791.346)
(9.627.786.000)
(2.643.118.098)
2.105.553.200
(359.126.000.298)
(4.372.370.000)
(2.414.361.209)
(1.634.825.545)
(892.151.750)
(422.741.254)
16
(179.036.264.632)
1.844.146.662
130.661.548.130
222.283.165.290
27
9.931.290.000
42
2.218.323.333
(57.317.067.304)
16.834.599.964
(268.641.372.092)
26
(12.631.718.337)
(8.545.928.558)
27,42
(6.449.000.000)
(1.770.036.165)
1c
(5.525.291.327)
-
(3.892.793.902)
448.700.000.000
25,42
1c
15
9.625.000.000
(54.674.027.224)
(16.705.202.500)
60.888.084.495
343.213.404.813
(98.280.556.747)
45.084.511.976
205.518.794.338
160.434.282.362
107.238.237.591
205.518.794.338
UMUM
a.
Pendirian
Umum
1.
Perusahaan
dan
Informasi
GENERAL
a.
Anggaran
Dasar
Perusahaan
telah
mengalami beberapa kali perubahan, yang
terakhir berdasarkan (i) Akta Notaris Yulia,
S.H., No. 110 tanggal 26 November 2012,
mengenai
perubahan
anggaran dasar
Perusahaan untuk disesuaikan dengan
ketentuan Bapepam-LK No. IX.J.1 tentang
Pokok-pokok Anggaran Dasar Perusahaan
yang melakukan Penawaran Umum Efek
Bersifat Ekuitas dan Perusahaan Publik.
Perubahan tersebut telah disetujui oleh
Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat No. AHU60523.AH.01.02 09.Tahun 2012, tanggal
28 November 2012, (ii) Akta Notaris Yulia,
S.H., No. 198 tanggal 24 Mei 2013, mengenai
perubahan pasal 4(2) Anggaran Dasar
Perusahaan
sehubungan
dengan
pelaksanaan penawaran umum saham
Perusahaan. Perubahan tersebut telah
disetujui oleh Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam surat
No. AHU-AH.01.10-21374, tanggal 31 Mei
2013.
UMUM (lanjutan)
b.
Dewan Komisaris
Karyawan
1.
dan
Direksi
serta
GENERAL (continued)
b.
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
:
:
:
:
:
Agung Adiprasetyo
Cherly Piktiyani Santoso
Lo Stefanus
Bambang Trisulo
Aviliani
:
:
:
:
:
Board of Commissioners:
President Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Direksi:
Direktur Utama
Wakil Direktur Utama I
Wakil Direktur
Direktur
Direktur
Direktur
Direktur Tidak Terafiliasi
:
:
:
:
:
:
:
Lilik Oetomo
Rina R. Maksum
Danny Budiharto
Budi Yanto Lusli
Ery Erlangga
Theresia Asih Winanti
Dian Budikartono
:
:
:
:
:
:
:
Directors:
President Director
Vice President Director I
Vice President Director
Director
Director
Director
Non-affiliated Director
Ketua Komite
H. Bambang Trisulo
Anggota Komite:
Anggota
Anggota
:
:
Aviliani
Sri Mulyani
:
:
UMUM (lanjutan)
c.
d.
1.
GENERAL (continued)
c.
Pada
tanggal
10
September
2013,
Perusahaan mengumumkan rencana untuk
melakukan pembelian kembali
saham
Perusahaan yang telah dikeluarkan dan
tercatat di Bursa Efek Indonesia dengan
mengacu pada Peraturan Otoritas Jasa
Keuangan (OJK) No. 02/POJK.04/2013
dengan
alokasi
dana
sebesar
Rp85.000.000.000 yang diambil dari saldo
laba.
Pada
tanggal
22
November
2013,
Perusahaan telah melakukan pembelian
kembali atas saham yang beredar sebesar
62.391.500 lembar saham dengan harga
rata-rata Rp268 (pembulatan) per lembar
dan
total
nilai
pembelian
sebesar
Rp16.705.202.500.
d.
The Structure
Subsidiaries
of
the
Company
and
10
UMUM (lanjutan)
d.
Struktur
(lanjutan)
1.
Entitas
Entitas Anak/
Subsidiaries
Anak
Ruang Lingkup
Usaha/Scope
of Activities
Perusahaan
Kedudukan,
Tanggal
Pendirian/
Domicile,
Date of
Establishment
GENERAL (continued)
d.
Tahun Usaha
Komersial
Dimulai/
Year
Commercial
Operations
Started
The
Structure
of
the
Subsidiaries (continued)
Persentase
Kepemilikan/
Percentage of
Ownership
2014
Companys
2013
2014
2013
Kepemilikan langsung/
Direct ownership
PT Dyandra Promosindo
(DP)
Penyelenggara
acara/
Event
Organizer
Jakarta,
3 Maret 1994/
March 3, 1994
1994
99,56%
99,56%
256.101
266.961
Tangerang,
8 Oktober 2008/
October 8, 2008
2010
99,96%
99,96%
375.848
375.534
Jakarta,
28 Februari 2005/
February 28, 2005
2011
99,99%
99,99%
707.590
761.141
Jakarta,
9 Juni 2005/
June 9, 2005
2005
99,99%
99,99%
28.483
35.851
Penyelenggara
acara/
PT Debindo Mitra Dyantama
Event
(DMD)
Organizer
Jakarta,
19 Juni 2009/
June 19, 2009
2009
50,78%
50,78%
5.752
7.297
PT Dyandra Communication
(DC)
Penyelenggara
acara/
Event
Organizer
Jakarta,
9 Juni 2005/
June 9, 2005
2005
97,57%
97,57%
16.900
12.917
Penyelenggara
acara/
Event
Organizer
Jakarta,
19 Oktober 2006/
October 19, 2006
2006
98,56%
74,67%
27.611
42.733
Penyelenggara
acara/
Event
Organizer
Surabaya,
7 Januari 2010/
January 7, 2010
2010
45,70%
45,70%
9.419
5.900
PT Dyandra Konvensi
Internasional (DKI)
Penyelenggara
acara/
Event
Organizer
Jakarta,
21 Maret 2012/
March 21, 2012
2012
98,60%
98,60%
5.475
4.286
PT Fasen Creative
Quality (FCQ)
Penyelenggara
acara/
Event
Organizer
Jakarta,
19 Januari 2007/
January 19, 2007
2007
50,78%
50,78%
30.412
29.822
PT Visicita Imaji
Semesta (VIS)
Penyelenggara
acara/
Event
Organizer
Jakarta,
27 Juli 1998/
July 27, 1998
1998
50,78%
50,78%
76.216
91.676
Penyelenggara
acara/
Event
Organizer
Jakarta,
15 November 2002/
November 15, 2002
2002
50,75%
50,75%
16.936
8.311
Hotel/
Hotel
Konvensi dan
Eksibisi/
Convention and
Exhibition
Penunjang
acara/
Supporting
Event
11
UMUM (lanjutan)
d.
Struktur
(lanjutan)
1.
Entitas
Entitas Anak/
Subsidiaries
Anak
Ruang Lingkup
Usaha/Scope
of Activities
Perusahaan
Kedudukan,
Tanggal
Pendirian/
Domicile,
Date of
Establishment
GENERAL (continued)
d.
Tahun Usaha
Komersial
Dimulai/
Year
Commercial
Operations
Started
The
Structure
of
the
Subsidiaries (continued)
Persentase
Kepemilikan/
Percentage of
Ownership
2014
Companys
2013
2014
2013
Kepemilikan tidak
langsung (lanjutan)/
Indirect ownership
(continued)
Melalui GMU/through GMU
PT Graha Sahari Utama
(GSU)
Hotel/
Hotel
Bogor,
26 November 2009/
November 26, 2009
2011
29,99%
28.802
Hotel/
Hotel
Jakarta,
24 November 2011/
November 24, 2011
2014
49,98%
49,98%
191.761
99.667
Hotel/
Hotel
Jakarta,
30 Desember 2010/
December 30, 2010
2011
98,96%
98,96%
24.124
24.355
Hotel/
Hotel
Bali,
8 Maret 2010/
March 8, 2010
2012
99,95%
99,95%
135.593
136.803
Jakarta,
14 April 2011/
April 14, 2011
- *)
99,95%
99,95%
26.788
24.487
Hotel/
Hotel
Hotel/
Hotel
Jakarta,
10 Juni 2009/
June 10, 2009
2010
62,33%
59,98%
24.081
26.726
PT Andalusia Andrawina
(AAW)
Hotel/
Hotel
Jakarta,
21 September 2010/
September 21, 2010
- *)
50,98%
50,98%
48.290
44.678
Jakarta,
6 Desember 2012/
December 6, 2012
- *)
99,96%
9.318
PT Graha Amaradana
Benoa (GAB)
Hotel/
Hotel
PT Graha Amaradana
Benoa (GAB)
(melalui/through GBU)
Hotel/
Hotel
Jakarta,
6 Desember 2012/
December 6, 2012
- *)
69,27%
10.076
Hotel/
Hotel
Jakarta,
14 Februari 2014/
February 14, 2014
- *)
50,98%
12.688
Makassar,
23 September 2011/
September 23, 2011
- *)
50,98%
50,98%
79.081
78.600
PT Makassar International
Expo (MIE)
Konvensi dan
Eksibisi/
Convention and
Exhibition
Melalui DGU/
through DGU
PT Samudra Dyan
Praga (SDP)
Penunjang acara/
Supporting Event
Jakarta,
7 Januari 2005/
January 7, 2005
2005
54,99%
54,99%
48.749
49.863
PT Sinar Dyandra
Abadi (SDA)
Penunjang acara/
Supporting Event
Jakarta,
28 Juni 2012/
June 28, 2012
2012
74,99%
74,99%
15.609
16.382
12
UMUM (lanjutan)
e.
Penyelesaian
Konsolidasian
1.
Laporan
Keuangan
GENERAL (continued)
e.
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
a.
Dasar Penyajian
Konsolidasian
AKUNTANSI
Laporan
YANG
2.
Keuangan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
Basis of Preparation
Financial Statements
of
ACCOUNTING
Consolidated
13
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
Keuangan
a.
ACCOUNTING
Prinsip-prinsip Konsolidasi
b.
Principles of Consolidation
The consolidated financial statements include
the accounts of the Group which are directly or
indirectly owned with equity ownership
percentage of more than 50%, as described in
Note 1d.
14
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
(a)
menghentikan
pengakuan
aset
(termasuk setiap goodwill) dan liabilitas
entitas anak;
(b)
(c)
(d)
15
value
of
the
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Kombinasi Bisnis
c.
Business Combination
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,
pihak pengakuisisi 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 pada laporan laba rugi
komprehensif konsolidasian.
16
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
17
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
d.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
UPK
adalah kelompok
aset
terkecil
teridentifikasi yang menghasilkan arus kas
masuk yang sebagian besar independen dari
arus kas masuk dari aset atau kelompok aset
lain.
Investasi Saham
d. Investments in Shares
18
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
d.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
Transaksi
dengan
Nonpengendali
Kepentingan
Transaksi
dengan
kepentingan
nonpengendali yang tidak mengakibatkan
hilangnya pengendalian merupakan transaksi
ekuitas. Selisih antara nilai wajar imbalan
yang dibayar dan bagian yang diakuisisi atas
nilai tercatat aset neto entitas anak dicatat
pada ekuitas. Keuntungan atau kerugian
pelepasan kepentingan nonpengendali juga
dicatat pada ekuitas.
f.
ACCOUNTING
f.
19
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
PSAK No. 55 (Revisi 2011) mengatur prinsipprinsip pengakuan dan pengukuran aset
keuangan, liabilitias keuangan dan beberapa
kontrak pembelian atau penjualan item nonkeuangan.
PSAK
ini,
antara
lain,
menyediakan definisi dan karakteristik
derivatif, kategori instrumen keuangan,
pengakuan dan pengukuran, akuntansi
lindung nilai dan penetapan hubungan
lindung nilai.
Grup
menerapkan
PSAK
No.
60
(Revisi
2012),
Instrumen
Keuangan:
Pengungkapan. Revisi PSAK ini mengatur
penyesuaian atas PSAK No. 60, terutama
terkait dengan pengungkapan atas aset
keuangan,
termasuk
pencabutan
atas
ketentuan penyajian untuk:
20
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
ii.
Grup
mengklasifikasikan
aset
keuangannya menjadi pinjaman yang
diberikan dan piutang dan aset keuangan
yang dinilai pada nilai wajar melalui laba
atau rugi. Pinjaman yang diberikan dan
piutang Grup terdiri dari kas dan setara
kas, piutang usaha, piutang lain-lain,
piutang dari pihak-pihak berelasi, uang
jaminan dan kas di bank yang dibatasi
penggunaannya. Investasi jangka pendek
merupakan aset keuangan Grup yang
dinilai pada nilai wajar melalui laba atau
rugi.
21
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Subsequent measurement
22
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Aset
keuangan,
atau
bila
dapat
diterapkan, untuk bagian dari aset
keuangan atau bagian dari kelompok aset
keuangan serupa, akan dihentikan
pengakuannya apabila:
i.
23
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Derecognition
(continued)
Keterlibatan
berkelanjutan
berbentuk
pemberian jaminan atas aset yang
ditransfer, diukur sebesar jumlah terendah
antara nilai aset yang ditransfer dan nilai
maksimal dari pembayaran yang diterima
yang mungkin harus dibayar kembali oleh
Grup.
24
of
financial
asset
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Penurunan Nilai
Impairment
25
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Penurunan Nilai
Impairment
26
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Impairment (continued)
bunga
yang
digunakan
untuk
mendiskontokan arus kas masa depan
dengan tujuan untuk mengukur kerugian
penurunan nilai. Pinjaman yang diberikan
dan piutang, beserta dengan penyisihan
terkait, dihapuskan jika tidak terdapat
kemungkinan
yang
realistis
atas
pemulihan di masa mendatang dan
seluruh agunan, jika ada, sudah
direalisasi atau ditransfer kepada Grup.
27
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Subsequent measurement
Penghentian Pengakuan
Derecognition
28
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Derecognition (continued)
29
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g. Cash and Cash Equivalents
j.
ACCOUNTING
i.
The Groups accounts receivables are writtenoff in the year in which those receivables are
determined to be uncollectible.
a.
a.
b.
c.
e.
b.
c.
d.
e.
d.
30
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
g.
j.
l.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
Transactions
(continued)
with
ACCOUNTING
Related
Parties
f.
g.
Persediaan
k. Inventories
l. Projects in Progress
31
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m. Prepaid Expenses
ACCOUNTING
Aset Tetap
n. Fixed Assets
Depreciation is computed using the straightline method over the estimated useful lives of
the assets, as follows:
Tahun/Years
16-30
4-8
4-8
2-8
4-8
4-8
32
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
n.
o.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
Aset Takberwujud
o.
Intangible Assets
33
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
o.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
34
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
o.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
q.
ACCOUNTING
p.
Bagian
Partisipasi
Pengendalian Bersama
dalam
Entitas
Bagian
partisipasi
dalam
entitas
pengendalian bersama dicatat dengan
menggunakan metode ekuitas, dimana pada
awalnya diakui sebesar biaya perolehan.
Selanjutnya bagian Grup atas laba rugi
entitas pengendalian bersama, setelah
penyesuaian yang diperlukan terhadap
dampak penyeragaman kebijakan akuntansi
35
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
q.
AKUNTANSI
Bagian
Partisipasi
dalam
Pengendalian Bersama (lanjutan)
YANG
2.
Entitas
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r. q. Interests in
(continued)
t.
Controlled
Entities
r.
Jointly
ACCOUNTING
s.
Provisi
t.
Provisions
Provisions are recognized when the Group
has a present obligation (legal or constructive)
where, as a result of a past event, it is
probable that an outflow of resources
embodying economic benefits will be required
to settle the obligation and a reliable estimate
can be made of the amount of the obligation.
36
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
t.
AKUNTANSI
YANG
2.
Provisi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Provisions (continued)
Provisions are reviewed at each reporting date
and adjusted to reflect the current best
estimate. If it is no longer probable that an
outflow of resources embodying economic
benefits will be required to settle the obligation,
the provision is reversed.
Imbalan Kerja
u.
Employee Benefits
37
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
v.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
Foreign
Currency
Balances
ACCOUNTING
Transactions
and
2014
1 Dolar Amerika (AS$)/Rupiah
1 Dolar Singapura (SGD)/Rupiah
1 Dolar Australia (AUD)/Rupiah
1 Dolar Hongkong (HKD)/Rupiah
1 Euro Eropa (EUR)/Rupiah
1 Yuan China (CNY)/Rupiah
1 Ringgit Malaysian (MYR)/Rupiah
1 Thailand Baht (THB)/Rupiah
1 Great Britain Poundsterling
(GBP)/Rupiah
1 South Korean Won (KRW)/Rupiah
1 Yen Jepang (JPY)/Rupiah
1 Swiss Franc (CHF)/Rupiah
2013
12.440
9.422
10.218
1.604
15.133
2.033
3.562
378
12.189
9.628
10.876
1.572
16.822
1.999
3.708
371
19.370
11
104
12.583
20.097
12
116
13.732
w. Pajak Penghasilan
w.
US Dollar 1 (US$)/Rupiah
Singapore Dollar 1 (SGD)/Rupiah
Australian Dollar 1 (AUD)/Rupiah
Hongkong Dollar 1 (HKD)/Rupiah
European Euro 1 (EUR)/Rupiah
China Yuan 1 (CNY)/Rupiah
Malaysian Ringgit 1 (MYR)/Rupiah
Thailand Baht 1 (THB)/Rupiah
Great Britain Poundsterling 1
(GBP)/Rupiah
South Korean Won 1 (KRW)/ Rupiah
Japanesse Yen 1 (JPY)/ Rupiah
Swiss Franc 1 (CHF)/ Rupiah
Income Tax
Pajak kini
Current tax
38
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
ACCOUNTING
Pajak tangguhan
Deferred tax
Pajak
tangguhan
diakui
dengan
menggunakan
metode
liabilitas
atas
perbedaan temporer pada tanggal pelaporan
antara dasar pengenaan pajak aset dan
liabilitas dan jumlah tercatatnya untuk tujuan
pelaporan keuangan pada tanggal pelaporan.
39
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
x.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
ACCOUNTING
Pajak hotel
Hotel tax
Informasi Segmen
x.
Segment Information
40
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
x.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
x.
ACCOUNTING
y.
z. Sewa
z.
Leases
Based
on
PSAK
No.
30
(Revised
2011),Lease, the determination of whether
an arrangement is, or contains a lease is
based on the substance of the arrangement at
inception date and whether the fulfillment of
the arrangement is dependent on the use of a
specific asset and the arrangement conveys a
right to use the asset. Under PSAK No. 30
(revised
2011),
leases
that
transfer
substantially to the lessee all the risks and
rewards incidental to ownership of the leased
item are classified as finance leases.
Moreover, leases which do not transfer
substantially all the risks and rewards
incidental to ownership of the leased item are
classified as operating leases.
41
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
z.
AKUNTANSI
YANG
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Leases (continued)
42
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
bb. Dividen
bb. Dividend
43
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
ACCOUNTING
Grup
sedang
menganalisa
dampak
penerapan standar akuntansi revisi/baru dan
interpretasi tersebut di atas terhadap laporan
keuangan konsolidasian Grup.
3.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
PSAK
No.
60
(2014),
Financial
Instruments: Disclosures;
PSAK No. 65, Consolidated Financial
Statements;
PSAK No. 66, Joint Arrangements;
PSAK No. 67, Disclosure of Interests in
Other Entities;
PSAK No. 68, Fair Value Measurement.
ISAK No. 15 (2014), Limits of Defined
Benefit
Assets,
Minimum
Funding
Requirements and their Interaction;
ISAK No. 26 (2014), Reassessment of
Embedded Derivatives.
3.
Pertimbangan
Judgments
44
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Imbalan Kerja
Employees Benefits
45
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Goodwill Impairment
46
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pajak penghasilan
Income tax
Pertimbangan
signifikan
dilakukan
dalam
menentukan provisi atas pajak penghasilan
badan. Terdapat transaksi dan perhitungan
tertentu yang penentuan pajak akhirnya adalah
tidak pasti sepanjang kegiatan usaha normal.
Grup mengakui liabilitas atas pajak penghasilan
badan berdasarkan estimasi apakah akan
terdapat tambahan pajak penghasilan badan.
PENDIRIAN, AKUISISI
ENTITAS ANAK
DAN
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
DISPOSALS OF SUBSIDIARIES
AND
47
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
Harga jual
Nilai buku penyertaan
Laba pelepasan penyertaan investasi
dalam entitas anak
2.496.794.080
(1.606.779.090)
Selling price
Carrying value
890.014.990
48
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
a.
b.
49
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
Setelah
transaksi
peningkatan
modal
ditempatkan/disetor di atas kepemilikan GMU
dalam GMA menjadi sebesar 62,35%.
Akuisisi
GAB
dari
AL
dicatat
dengan
menggunakan metode akuisisi, dimana harga
perolehan dialokasikan ke nilai wajar aset
teridentifikasi yang diperoleh dari liabilitas yang
diambil alih.
50
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
a.
a.
b.
b.
Setelah
transaksi
peningkatan
modal
ditempatkan/disetor di atas kepemilikan GMU
dalam SGU tetap sebesar 50%.
a.
a.
melakukan
peningkatan
modal
dasar
GNK
dari
Rp52.000.000.000
menjadi
Rp100.000.000.000.
51
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
b.
b.
c.
c.
Setelah
transaksi
peningkatan
modal
ditempatkan/disetor
di
atas
kepemilikan
Perusahaan dalam GNK tetap yaitu sebesar
99,99%.
a.
a.
b.
b.
52
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
Setelah
transaksi
peningkatan
modal
ditempatkan/disetor di atas kepemilikan GMU
dalam GMI tetap yaitu sebesar 99,99%.
a.
a.
b.
b.
Setelah
transaksi
peningkatan
modal
ditempatkan/disetor di atas kepemilikan GMU
dalam AAW tetap yaitu sebesar 51%.
53
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
54
PELEPASAN
4.
ESTABLISHMENTS,
ACQUISITIONS
AND
DISPOSALS OF SUBSIDIARIES (continued)
Bagian
atas
laba
neto
GSU
sebesar
Rp1.440.869.776 dicatat sebagai bagian dari
Penghasilan Lain-lain - Laba neto atas entitas
asosiasi dan entitas pengendalian bersama
dalam
laporan
laba
rugi
komprehensif
konsolidasian tahun 2014.
55
5.
2014
Kas
Rekening Rupiah
Rekening Dolar Amerika Serikat
(AS$4.522 pada tahun 2014
dan AS$20.478 pada tahun 2013)
Rekening Euro
(EUR6.238 pada tahun 2014 dan
EUR8.742 pada tahun 2013)
Rekening Dolar Singapura
(SGD644 pada tahun 2014 dan
SGD1.083 pada tahun 2013)
Rekening mata uang lainnya
Sub-total
Bank
Rekening Rupiah
Pihak ketiga
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan Daerah
Jawa Timur Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Danamon Indonesia Tbk
PT Bank Internasional
Indonesia Tbk
PT Bank UOB Indonesia
PT Bank Rakyat Indonesia Syariah
PT Bank Panin Tbk
PT Bank Bukopin Tbk
PT Bank Mandiri Syariah
PT Bank Permata Tbk
PT Bank Mega Tbk
PT Bank DKI
PT Bank DKI Syariah
The Bank of TokyoMitsubishi UFJ, Ltd.
PT Bank Negara Indonesia
Syariah
Rekening Dolar Amerika Serikat
Pihak ketiga
PT Bank Central Asia Tbk
(AS$293.939 pada tahun 2014 dan
AS$282.239 pada tahun 2013)
PT Bank Internasional
Indonesia Tbk
(AS$168.478 pada tahun 2014 dan
AS$66.145 pada tahun 2013)
PT Bank CIMB Niaga Tbk
(AS$132.308 pada tahun 2014 dan
AS$4.326 pada tahun 2013)
PT Bank Mandiri (Persero) Tbk
(AS$66.877 pada tahun 2014 dan
AS$56.419 pada tahun 2013)
The Bank of TokyoMitsubishi UFJ, Ltd.
(AS$61.696)
1.495.331.866
777.093.310
56.255.243
249.609.846
94.397.594
147.045.959
6.069.723
72.514.720
10.429.034
100.158.632
Cash on hand
Rupiah accounts
US Dollar accounts
(US$4,522 in 2014 and
US$20,478 in 2013)
Euro accounts
(EUR6,238 in 2014 and
EUR8,742 in 2013)
Singapore Dollar accounts
(SGD644 in 2014 and
SGD1,083 in 2013)
Other foreign currency accounts
1.724.569.146
1.284.336.781
Sub-total
45.939.841.111
11.000.764.342
6.229.731.386
39.648.753.901
10.960.382.627
7.386.639.145
5.102.252.655
1.801.885.981
2.933.004.758
2.709.683.932
1.664.594.896
1.083.920.907
3.092.206.228
2.769.934
725.598.174
366.343.298
299.684.941
133.168.463
102.749.904
101.849.943
85.446.519
46.741.039
1.625.000
1.193.484
248.969.011
44.828.672
4.623.686.357
101.619.403
131.983.106
527.137.515
-
1.986.232.964
114.794.996
3.656.601.658
3.440.209.342
2.095.872.042
806.241.649
1.645.922.094
52.724.860
831.949.880
687.692.897
752.009.850
56
Cash in banks
Rupiah accounts
Third parties
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan
Daerah Jawa Timur Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Danamon Indonesia Tbk
PT Bank Internasional
Indonesia Tbk
PT Bank UOB Indonesia
PT Bank Rakyat Indonesia Syariah
PT Bank Panin Tbk
PT Bank Bukopin Tbk
PT Bank Mandiri Syariah
PT Bank Permata Tbk
PT Bank Mega Tbk
PT Bank DKI
PT Bank DKI Syariah
The Bank of TokyoMitsubishi UFJ, Ltd.
PT Bank Negara Indonesia
Syariah
US Dollar accounts
Third parties
PT Bank Central Asia Tbk
(US$293,939 in 2014 and
US$282,239 in 2013)
PT Bank Internasional
Indonesia Tbk
(US$168,478 in 2014 and
US$66,145 in 2013)
PT Bank CIMB Niaga Tbk
(US$132,308 in 2014 and
US$4,326 in 2013)
PT Bank Mandiri (Persero) Tbk
(US$66,877 in 2014 and
US$56,419 in 2013)
The Bank of TokyoMitsubishi UFJ, Ltd.
(US$61,696)
5.
2014
Bank (lanjutan)
Rekening Yen Jepang
Pihak ketiga
The Bank of TokyoMitsubishi UFJ, Ltd.
(JPY33.313.047)
Sub-total
3.869.936.694
Cash in banks(continued)
Japanese Yen accounts
Third parties
The Bank of TokyoMitsubishi UFJ, Ltd.
(JPY33,313,047)
84.048.856.494
82.990.389.064
Sub-total
11.289.811.951
2.700.000.000
2.000.000.000
1.900.000.000
51.831.068.493
43.500.000.000
500.000.000
1.575.000.000
1.250.000.000
1.000.000.000
1.000.000.000
-
8.463.000.000
12.500.000.000
2.900.000.000
300.000.000
Rupiah accounts
Third parties
PT Bank Victoria International Tbk
PT Bank Danamon Indonesia Tbk
PT Bank Mega Tbk
PT Bank CIMB Niaga Tbk
PT Bank Pembangunan
Daerah Jawa Timur Tbk
PT Bank Tabungan
Pensiunan Nasional
PT Bank ICB Bumiputera Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
21.464.811.951
121.244.068.493
Sub-total
107.238.237.591
205.518.794.338
2014
Rekening Rupiah
PT Bank Victoria
International Tbk
PT Bank Danamon Tbk
PT Bank Mega Tbk
PT Bank CIMB Niaga Tbk
PT Bank Pembangunan Daerah
Jawa Timur Tbk
PT Bank Tabungan
Pensiunan Nasional
PT Bank ICB Bumiputera Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
2013
6%-12%
8,00%
4%-11%
7,5%-9,75%
6%-12%
5,5%-11%
5,75%-8%
4,75%-5%
4,75%-6%
4,5%-11,25%
6%-10,5%
-
4%-11,25%
6,5%-11,25%
7-7,25%
5,75%
57
Rupiah accounts
PT Bank Victoria
International Tbk
PT Bank Danamon Tbk
PT Bank Mega Tbk
PT Bank CIMB Niaga Tbk
PT Bank Pembangunan
Daerah Jawa Timur Tbk
PT Bank Tabungan
Pensiunan Nasional
PT Bank ICB Bumiputera Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
6.
2014
7.
SHORT-TERM INVESTMENTS
2013
Saham
Pihak ketiga
PT Bumi Resources Tbk
100.000.000
375.000.000
Shares
Third party
PT Bumi Resources Tbk
Lembar saham
PT Bumi Resources Tbk
1.250.000
1.250.000
Number of shares
PT Bumi Resources Tbk
PIUTANG USAHA
7.
2014
Pihak ketiga
Penyelenggara acara
PT Hutchison 3 Indonesia
PT Pelabuhan Indonesia II
PT Catha Lembana Indonesia
PT Nike Indonesia
PT Star Reachers Indonesia
PT Panin Bank Tbk
BUT Exxonmobil Cepu Ltd.
PT Bank Mandiri (Persero) Tbk
PT Pertamina Lubricants
PT Philip Morris Indonesia
PT Sony Mobile Communications
Indonesia
PT Sharp Electronics Indonesia
PT Telekomunikasi
Selular (Telkomsel)
PT Geometry Global Indonesia
PT Pertamina Training & Consulting
PT Hanjaya Mandala Sampoerna Tbk
PT Komunika Cergas Ilhami
PT Xcell Visual Mandiri
PT Kia Indonesia Motor
PT Pertamina (Persero)
PT Grand Auto Dinamika
PT Bank Rakyat Indonesia Tbk
PT Prudential Life Assurance
PT Garuda Mataram Motor
PT Revolvero Komunika
PT Bank Negara Indonesia
(Persero) Tbk
PT Mega Kreasi Pensil Media
PT Foton Mobilindo
PT Tata Motor Manufacturing Indonesia
PT Arnott's Indonesia
Lain-lain (masing-masing dibawah
Rp1 miliar)
Sub-total
Penunjang acara
Devi Yuspita Pohan
Weny D. S
Lain-lain (masing-masing
dibawah Rp1 miliar)
Sub-total
TRADE RECEIVABLES
2013
13.521.057.316
8.468.165.105
7.225.817.638
5.440.295.520
4.935.929.549
4.200.447.020
3.439.055.950
3.430.195.630
3.300.000.000
3.286.604.695
46.682.953.696
1.492.723.500
1.510.744.778
3.839.172.170
79.299.003
-
2.960.457.912
2.374.325.074
387.427.362
2.628.008.900
2.368.747.691
2.132.848.590
1.682.155.750
1.674.786.268
1.619.019.722
1.540.000.000
1.495.892.677
1.435.686.818
1.417.321.853
1.254.545.454
1.140.401.067
699.545.580
12.975.346
1.675.575.921
1.752.954.468
4.068.386.393
2.147.259.750
1.793.258.607
1.109.764.000
1.137.783.659
1.242.843.281
1.891.729.640
1.278.832.500
1.054.867.000
1.031.839.100
1.008.490.313
35.039.750.649
50.855.107.221
116.096.028.874
128.669.021.262
Third parties
Event organizer
PT Hutchison 3 Indonesia
PT Pelabuhan Indonesia II
PT Catha Lembana Indonesia
PT Nike Indonesia
PT Star Reachers Indonesia
PT Panin Bank Tbk
BUT Exxonmobil Cepu Ltd.
PT Bank Mandiri (Persero) Tbk
PT Pertamina Lubricants
PT Philip Morris Indonesia
PT Sony Mobile Communications
Indonesia
PT Sharp Electronics Indonesia
PT Telekomunikasi
Selular (Telkomsel)
PT Geometry Global Indonesia
PT Pertamina Training & Consulting
PT Hanjaya Mandala Sampoerna Tbk
PT Komunika Cergas Ilhami
PT Xcell Visual Mandiri
PT Kia Indonesia Motor
PT Pertamina (Persero)
PT Grand Auto Dinamika
PT Bank Rakyat Indonesia Tbk
PT Prudential Life Assurance
PT Garuda Mataram Motor
PT Revolvero Komunika
PT Bank Negara Indonesia
(Persero) Tbk
PT Mega Kreasi Pensil Media
PT Foton Mobilindo
PT Tata Motor Manufacturing Indonesia
PT Arnott's Indonesia
Others (each below Rp1 billion)
Sub-total
Supporting event
Devi Yuspita Pohan
Weny D. S
2.049.551.387
1.053.000.000
15.867.738.648
16.232.798.450
15.867.738.648
19.335.349.837
Sub-total
58
7.
2014
1.790.491.406
2.351.117.129
2.882.837.049
1.599.811.696
136.637.095.977
151.955.299.924
Total
(5.366.920.702)
(6.394.971.173)
131.270.175.275
2.971.376.466
145.560.328.751
3.801.993.926
Neto
134.241.551.741
149.362.322.677
Net
2014
2013
Rupiah
Dolar Amerika Serikat
(AS$375.329 pada tahun 2014 dan
AS$561.467 pada tahun 2013)
134.939.377.320
148.913.572.587
4.669.095.123
6.843.721.263
Rupiah
United States Dollar
(US$375,329 in 2014 and
US$561,467 in 2013)
Total
139.608.472.443
155.757.293.850
Total
2014
2013
49.234.385.935
27.204.031.469
36.577.126.317
25.096.622.771
17.870.126.240
10.830.211.180
84.952.867.944
16.820.958.888
16.699.749.957
10.079.685.592
Total
Cadangan penurunan nilai
139.608.472.443
(5.366.920.702)
155.757.293.850
(6.394.971.173)
Total
Allowance for impairment
Neto
134.241.551.741
149.362.322.677
Net
2014
2013
Saldo awal
Perubahan selama tahun berjalan:
Penambahan cadangan
Penghapusan cadangan
6.394.971.173
5.211.986.058
2.621.384.298
(3.649.434.769)
1.627.328.663
(444.343.548)
Neto
5.366.920.702
6.394.971.173
59
Beginning balance
Changes during the year:
Additional provision
Write off on allowance
Net
8.
7.
PIUTANG LAIN-LAIN
8.
2014
OTHER RECEIVABLES
2013
5.168.000.000
1.820.449.250
1.319.055.128
1.246.500.000
1.085.055.900
650.000.000
604.093.367
380.042.341
4.379.386.088
5.650.000.000
2.223.991.050
1.658.000.000
1.085.055.900
1.892.000.000
1.248.397.040
1.248.397.040
1.146.000.000
5.109.849.621
Total
Dikurangi dengan cadangan
penurunan nilai piutang lain-lain
16.652.582.074
21.261.690.651
Neto
16.403.632.329
(248.949.745)
60
(248.949.745)
21.012.740.906
9.
8.
a.
b.
c.
d.
e.
All of the receivables above are unsecured, noninterest bearing, have no fixed repayment dates
and payable on demand by party that provide the
loan.
9.
BALANCES
AND
RELATED PARTIES
TRANSACTIONS
WITH
2013
2014
2013
1.945.184.447
2.348.566.277
0,11
0,13
1.026.192.019
1.453.427.649
0,06
0,08
2.971.376.466
3.801.993.926
0,17
0,21
61
9.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
2013
2014
2013
10.381.524.633
7.289.307.314
1.937.113.750
1.539.800.000
826.075.828
691.108.932
-
10.454.831.453
6.526.606.774
1.650.000.000
193.000.000
3.291.445.958
1.114.514.378
3.000.000.000
0,59
0,41
0,11
0,09
0,05
0,04
-
0,58
0,36
0,09
0,01
0,18
0,06
0,17
303.774.593
918.604.569
0,02
0,05
Sub-total
22.968.705.050
27.149.003.132
1,31
1,50
21.795.000.000
1,22
22.968.705.050
48.944.003.132
1,31
2,72
1.579.455.903
2.158.994.289
0,20
0,27
4.514.843.853
4.209.619.970
3.358.701.120
2.104.786.700
2.104.786.700
1.917.638.028
1.791.683.877
1.604.800.000
1.196.947.221
1.176.933.595
1.053.663.368
4.514.843.853
4.209.619.970
3.345.101.120
2.104.786.700
2.104.786.700
1.917.638.028
1.791.683.877
1.500.000.000
500.000.000
1.176.933.595
1.053.663.368
0,56
0,52
0,42
0,26
0,26
0,24
0,22
0,20
0,15
0,15
0,13
0,57
0,53
0,42
0,27
0,27
0,24
0,23
0,19
0,06
0,15
0,13
1.451.864.459
1.454.289.208
0,18
0,19
26.486.268.891
25.673.346.419
3,29
3,25
890.313.813
781.830.489
0,11
0,10
Tidak Lancar/Non-current
PT Medialand International Exhibition
Total
Utang usaha (Catatan 19)/
Trade payables (Note 19)
Lain-lain (masing-masing dibawah
Rp1 miliar)/Others (each below
Rp1 billion)
Utang kepada pihak-pihak berelasi/
Due to related parties
Budi Yanto Lusli
Jakob Oetama
Andy Widjanarko
Danny Budiharto
Rina R.A.H.R. Maksum
PT Gramedia Media Nusantara
PT Teletransmedia
PT Dyandra Tarsus International
PT Amaradana Lestari
PT Graha Utama Investama
PT Mondial Investama Indonesia
Lain-lain (masing-masing dibawah
Rp1 miliar)/Others (each below
Rp1 billion)
Total
Liabilitas yang masih harus dibayar/
Accrued liabilities
Lain-lain (masing-masing dibawah
Rp1 miliar)/Others (each below
Rp1 billion)
62
9.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
2013
2014
2013
4.365.511.363
2.890.830.361
-
3.441.644.433
51.707.273
2.422.239.913
0,47
0,31
-
0,38
0,01
0,27
1.783.110.316
1.917.839.086
0,19
0,22
Total
9.039.452.040
7.833.430.705
0,97
0,88
Pembelian/Purchases
Lain-lain (masing-masing dibawah
Rp1 miliar)/Others (each below
Rp1 billion)
2.475.753.192
1.451.419.236
0,39
0,26
2.628.502.768
2.430.444.328
2.487.258.354
1.475.826.354
0,42
0,38
0,43
0,26
314.310.000
0,05
Total
5.058.947.096
4.277.394.708
0,80
0,74
1.948.996.030
2.406.388.448
27,38
21,47
765.000.000
25.000.000
10,80
11,46
401.184.197
31,07
63
9.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
2013
2014
136.363.636
2013
4,44
2014
2013
Komisaris
Direksi
4.086.772.909
26.693.858.377
4.151.450.119
33.298.162.405
Commissioners
Directors
Total
30.780.631.286
37.449.612.524
Total
Hubungan/Relationship
Manajemen kunci yang sama/
Same key management
Kerjasama operasi/
Joint operation
Perusahaan asosiasi/
Associated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
64
Danny Budiharto
Jakob Oetama
Rina R.A.H.R. Maksum
Budi Yanto Lusli
Andy Widjanarko
a.
9.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
Hubungan/Relationship
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Manajemen kunci
yang sama/
The same of key
management
Perusahaan asosiasi/
Associated company
Entitas dalam
pengendalian bersama/
Jointly Controlled Entity
Manajemen kunci/
Key management
Manajemen kunci/
Key management
Manajemen kunci/
Key management
Manajemen kunci/
Key management
Pihak berelasi/
Related party
a.
WITH
65
9.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
b.
WITH
Based
on
Sale/Purchase
Commitment
Agreement dated December 15, 2014, GMU
acquired GAB shares owned by AL amounting
to 29,997 shares with purchase price of
Rp2,796,947,221, therefore, GMUs ownership
in GAB become 100% (Note 4).
c.
c.
d.
d.
e.
e.
66
9.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
f.
f.
g.
Utang
kepada
Andy
Widjanarko,
PT Gramedia Media Nusantara dan
PT Dyandra Tarsus International merupakan
utang setoran modal, uang muka dan beban
antar perusahaan yang tidak dikenakan
bunga, tidak dijamin, tidak memiliki jangka
waktu pengembalian yang pasti dan jatuh
tempo ketika ditagih oleh pemberi pinjaman
uang muka.
g.
10. PERSEDIAAN
10. INVENTORIES
2013
3.251.735.223
1.683.101.409
697.854.897
714.377.525
2.684.908.334
564.099.745
467.707.567
482.166.659
Total
6.347.069.054
4.198.882.305
Total
Pihak ketiga
Pameran
2013
7.454.206.896
67
12.293.656.638
Third parties
Exhibition
2013
2.935.335.086
2.259.302.023
2.083.731.449
1.407.277.919
2.272.084.938
5.078.613.305
2.336.034.013
802.460.839
Prepaid insurance
Advances
Prepaid rent
Others
Total
8.685.646.477
10.489.193.095
Total
2013
2.265.560.294
3.064.727.051
2013
Metode ekuitas
Equity method
Entitas asosiasi
PT Central Indah Palace
PT Santika Dyandra Manajemen
PT Medialand International Exhibition
7.054.779.416
924.728.284
-
6.005.829.631
370.688.839
13.846.248.769
Associate entities
PT Central Indah Palace
PT Santika Dyandra Management
PT Medialand International Exhibition
Penyesuaian:
Laba neto atas entitas asosiasi
Pendapatan dividen
Reklasifikasi
1.952.501.388
(650.000.000)
-
1.324.670.719
(13.567.930.258)
Adjustments:
Share of profit of associate companies
Dividend income
Reclassification
Sub-total
9.282.009.088
7.979.507.700
Sub-total
1.500.000.000
1.427.370.000
1.500.000.000
1.427.370.000
Penyesuaian:
Laba neto atas entitas
pengendalian bersama
Adjustments:
1.487.251.510
Sub-total
4.414.621.510
2.927.370.000
Sub-total
13.696.630.598
10.906.877.700
35.362.930.258
2.945.000.000
13.567.930.258
2.945.000.000
Cost method
PT Medialand International Exhibition
PT Dyandra Amaradana
38.307.930.258
16.512.930.258
52.004.560.856
27.419.807.958
68
Domisili/
Domicile
Aset/
Assets
Liabilitas/
Liabilities
Pendapatan/
Revenues
Laba (rugi)/
Profit (loss)
% pemilikan/
% ownership
2014
PT Central Indah Palace
PT Santika Dyandra Manajemen
PT Dyandra UBM International
PT Dyandra Tarsus International
Jakarta
Jakarta
Jakarta
Jakarta
79.294.998.818
3.974.367.879
22.914.505.534
2.730.873.483
45.438.178.699
232.387.517
17.043.916.079
2.654.845.369
25.150.855.080
2.436.959.171
19.322.052.657
5.579.481.928
5.637.702.451
2.172.303.098
2.957.627.455
76.028.115
25%
25%
49%
50%
2013
PT Central Indah Palace
PT Santika Dyandra Manajemen
Jakarta
Jakarta
80.163.773.835
4.240.358.927
51.944.656.168
409.083.415
18.305.775.673
2.740.854.837
4.252.876.288
2.216.158.785
25%
25%
Bagian
atas
rugi
neto
MLIE
sebesar
Rp278.318.511 untuk tahun yang berakhir pada
tanggal 31 Desember 2013.
69
Berdasarkan
Akta
Notaris
Yulia,
S.H.
No. 98 tanggal 14 Desember 2012, CIP
meningkatkan
modal
dasar
dari
Rp10.000.000.000 menjadi Rp40.000.000.000
dan modal ditempatkan dan disetor dari
Rp5.000.000.000
menjadi
sebesar
Rp20.000.000.000.
Peningkatan
modal
ditempatkan
dan
disetor
sebesar
Rp15.000.000.000 yang dilakukan oleh PT Agung
Podomoro Land Tbk dan GBU masing-masing
sebesar Rp11.250.000.000 dan Rp3.750.000.000.
Kepemilikan GBU di CIP tetap yaitu sebesar 25%.
70
Bagian
atas
laba
neto
DUI
sebesar
Rp1.449.237.453 untuk tahun yang berakhir pada
tanggal 31 Desember 2014.
71
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balances
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan dan prasarana
Kendaraan bermotor
Peralatan kantor
Perabot dan perlengkapan
Peralatan dan perlengkapan
Tenda
188.352.158.277
76.878.364.494
32.850.562.718
24.455.565.339
43.345.585.158
33.120.609.595
18.503.103.229
17.093.919.099
9.684.352.606
5.742.856.790
4.197.685.047
34.437.108.008
7.783.489.846
-
9.871.323.908
5.516.515.010
189.278.015
3.922.562.761
370.000.000
-
21.404.053.008
20.367.000
3.365.357.462
-
195.574.753.468
107.966.770.108
33.076.904.498
28.484.339.371
77.225.487.867
40.534.099.441
18.503.103.229
At cost
Direct ownership
Land
Buildings and improvements
Vehicles
Office equipment
Furnitures and fixtures
Tools and equipment
Tents
652.080.226.249
67.703.593.508
24.691.423.384
167.557.006.368
862.649.402.741
Build Operate
Transfer Assets
Building
185.316.225.966
49.053.098.286
(192.346.783.838)
42.022.540.414
Construction in progress
1.254.902.401.025
195.696.103.190
44.561.103.078
- 1.406.037.401.137
Total cost
Akumulasi penyusutan
Kepemilikan langsung
Bangunan dan prasarana
Kendaraan bermotor
Peralatan kantor
Perabot dan perlengkapan
Peralatan dan perlengkapan
Tenda
23.129.311.003
13.132.461.271
11.844.756.587
17.193.321.652
14.036.548.228
9.038.675.207
6.679.852.009
4.055.392.626
4.759.627.969
12.845.595.846
6.963.667.394
2.325.132.758
2.756.895.317
106.537.245
2.068.393.942
345.677.037
-
29.809.163.012
14.430.958.580
16.497.847.311
27.970.523.556
20.654.538.585
11.363.807.965
Accumulated depreciation
Direct ownership
Buildings and improvements
Vehicles
Office equipment
Furnitures and fixtures
Tools and equipment
Tents
61.274.264.209
30.726.062.156
3.135.230.145
88.865.096.220
Build Operate
Transfer Assets
Building
149.649.338.157
68.355.330.758
8.412.733.686
209.591.935.229
1.196.445.465.908
1.105.253.062.868
2013
Saldo Awal/
Beginning
Balances
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan dan prasarana
Kendaraan bermotor
Peralatan kantor
Perabot dan perlengkapan
Peralatan dan perlengkapan
Tenda
Aset sewaan
Kendaraan bermotor
Aset Bangun Guna Serah
Bangunan
Aset dalam penyelesaian
Total harga perolehan
Akumulasi penyusutan
Kepemilikan langsung
Bangunan dan prasarana
Kendaraan bermotor
Peralatan kantor
Perabot dan perlengkapan
Peralatan dan perlengkapan
Tenda
Aset sewaan
Kendaraan bermotor
Penambahan/
Additions
Pengurangan/
Deductions
164.082.658.277
74.167.486.900
26.142.629.181
19.263.457.926
34.376.844.952
24.698.451.507
18.614.853.229
24.269.500.000
2.801.250.997
2.131.055.137
5.010.928.744
9.745.985.458
10.341.057.733
45.750.000
90.373.403
2.416.441.364
4.933.668.516
891.456.095
1.918.899.645
157.500.000
2.349.497.182
4.643.822.582
479.217.387.091
30.817.004.978
Reklasifikasi/
Reclassifications
6.993.319.764
5.114.847.185
114.210.843
-
Saldo Akhir/
Ending
Balances
188.352.158.277
76.878.364.494
32.850.562.718
24.455.565.339
43.345.585.158
33.120.609.595
18.503.103.229
(6.993.319.764)
142.045.834.180
At cost
Direct ownership
Land
Buildings and improvements
Vehicles
Office equipment
Furnitures and fixtures
Tools and equipment
Tents
652.080.226.249
Leased asset
Vehicle
Build Operate
Transfer Assets
Building
50.672.849.044
281.918.269.130
(147.274.892.208) 185.316.225.966
Construction in progress
893.586.115.289
371.724.624.759
10.408.339.023
- 1.254.902.401.025
Total cost
18.134.352.909
11.052.514.388
10.465.041.709
10.031.226.908
10.052.889.444
6.359.854.890
5.044.211.782
3.110.690.635
2.958.323.138
7.773.225.525
4.614.201.975
2.678.820.317
49.253.688
2.155.985.060
1.852.477.167
612.830.525
354.974.540
-
1.125.241.308
273.868.907
1.699.744
(275.568.651)
-
23.129.311.003
13.132.461.271
11.844.756.587
17.193.321.652
14.036.548.228
9.038.675.207
544.859.855
580.381.453
(1.125.241.308)
Accumulated depreciation
Direct ownership
Buildings and improvements
Vehicles
Office equipment
Furnitures and fixtures
Tools and equipment
Tents
39.242.707.262
22.031.556.947
61.274.264.209
Leased asset
Vehicle
Build Operate Transfer
Assets
Building
105.883.447.365
48.791.411.772
5.025.520.980
149.649.338.157
787.702.667.924
1.105.253.062.868
72
2014
2013
32.995.181.811
22.663.578.946
35.360.148.947
26.127.832.826
Cost of revenues
Operating expenses - general
and administrative (Note 30)
68.355.330.758
48.791.411.772
73
Ruang perkantoran di The City Tower Lt.7 unit 701 milik PT Dyandra Promosindo (DP) digunakan
sebagai jaminan pinjaman bank jangka panjang
yang diperoleh DP dari PT Bank Central Asia Tbk
(Catatan 22).
74
75
2014
Hasil pelepasan aset tetap
Nilai buku
Laba pelepasan aset tetap
2013
15.758.160.466
12.640.202.457
1.844.146.662
1.804.098.680
3.117.958.009
40.047.982
2014
2013
24.283.975.299
6.229.338.113
6.177.431.097
3.944.843.947
3.878.080.996
5.907.931.097
1.680.049.317
1.991.100.000
2.656.130.126
823.396.730
225.100.040
33.582.179
-
1.793.271.227
804.896.633
225.100.040
54.540.864.622
80.314.571.610
23.180.097.536
8.649.005.771
Total
42.022.540.414
185.316.225.966
Total
76
Persentase
Penyelesaian/
Percentage of
Completion
Makassar International
Convention Center (MICC) dan
Hotel Santika Dyandra
Hotel Santika Cikarang
Hotel Santika Pekalongan
Hotel Amaris Simatupang
Proyek Dyandra
Convention Center Surabaya
Hotel Santika Simatupang
Hotel Santika Benoa
Hotel Amaris Bandara
Estimasi waktu
penyelesaian/
Estimated time
of completion
7,50%
41,00%
29,32%
9,76%
Desember/December 2015
Maret/March, 2015
September/September, 2015
Agustus/August, 2016
8,33%
3,31%
1,76%
95,00%
Desember/December, 2015
Desember/December, 2016
Desember/December, 2016
Februari/February, 2015
77
Saldo Awal/
Beginning
Balances
Penambahan/
Additions
Saldo Akhir/
Ending
Balances
Pengurangan/
Deductions
Harga perolehan
Perangkat lunak komputer
Lisensi pameran
Logo dan desain website
Hubungan pelanggan
kontraktual
4.354.930.855
4.000.000.000
95.769.229
892.151.750
-
283.418.800
-
4.963.663.805
4.000.000.000
95.769.229
At cost
Computer software
Exhibition licenses
Logo and website design
23.481.373.747
23.481.373.747
31.932.073.831
892.151.750
283.418.800
32.540.806.781
Total cost
2.598.430.535
3.500.000.000
65.878.740
783.971.307
23.942.308
234.952.446
-
3.147.449.396
3.500.000.000
89.821.048
Accumulated amortization
Computer software
Exhibition licenses
Logo and website design
6.404.011.020
4.269.340.681
10.673.351.701
5.077.254.296
234.952.446
17.410.622.145
15.130.184.636
Akumulasi amortisasi
Perangkat lunak komputer
Lisensi pameran
Logo dan desain website
Hubungan pelanggan
kontraktual
19.363.753.536
2013
Saldo Awal/
Beginning
Balances
Penambahan/
Additions
Saldo Akhir/
Ending
Balances
Pengurangan/
Deductions
Harga perolehan
Perangkat lunak komputer
Lisensi pameran
Logo dan desain website
Hubungan pelanggan
kontraktual
3.932.189.600
4.000.000.000
95.769.229
422.741.255
-
4.354.930.855
4.000.000.000
95.769.229
At cost
Computer software
Exhibition licenses
Logo and website design
23.481.373.747
23.481.373.747
31.509.332.576
422.741.255
31.932.073.831
Total cost
2.598.430.535
3.500.000.000
65.878.740
Accumulated amortization
Computer software
Exhibition licenses
Logo and website design
Akumulasi amortisasi
Perangkat lunak komputer
Lisensi pameran
Logo dan desain website
Hubungan pelanggan
kontraktual
Total akumulasi amortisasi
Nilai tercatat neto
1.973.971.287
3.500.000.000
41.936.433
624.459.248
23.942.307
2.134.670.340
4.269.340.680
6.404.011.020
7.650.578.060
4.917.742.235
12.568.320.295
19.363.753.536
23.858.754.516
2014
Beban usaha - umum dan
administrasi (Catatan 30)
2013
5.077.254.296
4.917.742.235
78
2013
14.408.452.469
6.620.622.096
4.417.511.594
9.790.656.181
6.132.988.214
1.695.559.449
881.062.033
3.762.500.000
127.779.576
3.421.574.983
906.958.941
3.289.053.060
Total
29.877.002.751
25.577.715.845
Total
2013
2.000.000.000
1.955.314.585
1.695.000.000
Total
3.955.314.585
1.695.000.000
Total
a.
a.
79
b.
a.
b.
80
c.
b.
PT Bank Pembangunan
Timur Tbk
Daerah Jawa
c.
81
2013
Pihak ketiga
PT Jakarta International Expo
PT Ratu Sayang International
Indra Asikin
PT Graha Sidang Pratama
PT Bintang Sriwijaya
PT Hardayawidya Graha
PT Kemala Service
PT YKK AP Indonesia
PT Panen Mas
Toni TSA
PT Xcell Visual Wibawa
Yayasan Apkomindo Indonesia
PT Indo Expo
Lain-lain (masing-masing dibawah
Rp1 miliar)
5.138.129.890
4.825.154.107
2.642.868.959
2.238.328.506
1.945.720.000
1.853.831.915
1.262.817.200
1.195.311.059
1.033.573.500
809.605.500
744.604.955
571.238.667
-
9.307.823.874
9.900.725.984
5.865.229.167
4.340.352.064
438.005.000
825.000
382.323.500
1.619.262.500
3.147.926.759
1.037.978.996
4.440.190.300
36.097.620.935
36.742.777.670
Third parties
PT Jakarta International Expo
PT Ratu Sayang International
Indra Asikin
PT Graha Sidang Pratama
PT Bintang Sriwijaya
PT Hardayawidya Graha
PT Kemala Service
PT YKK AP Indonesia
PT Panen Mas
Toni TSA
PT Xcell Visual Wibawa
Yayasan Apkomindo Indonesia
PT Indo Expo
Others (each below
Rp1 billion)
Subtotal
Pihak-pihak berelasi (Catatan 9)
60.358.805.193
1.579.455.903
77.223.420.814
2.158.994.289
Subtotal
Related parties (Note 9)
Total
61.938.261.096
79.382.415.103
Total
2014
2013
Rupiah
Dolar Amerika Serikat (AS$96.086)
60.742.950.012
1.195.311.084
79.382.415.103
-
Rupiah
United States Dollar (US$96,086)
Total
61.938.261.096
79.382.415.103
Total
Pihak ketiga
PT Goldwin Megah Asia
PT Sahari Multi Investama
PT Lentera Permai Oetama
Tan Arly Chandra
PT Djasa Uber Sakti
PT Sinar Arta Mulia
PT Mataram Maju Lestari
PT Jaga Citra Inti
PT Trimatra Liguna
PT Victor Indah Prima
PT Kitangtaran
Muhammad Riza
Rivelino Vivekananda
Johnny Arto Lawerissa
PT Aneka Sarana Perkasa
PT Sumber Karya Sentosa
PT Tiara Cipta Nirwana
PT Dapur Inspirasi
PT Tatamulia Nusantara Indah
PT Varia Usaha Beton
PT Persada Teknik
PT Citra Christophindo Mulia
Lain-lain (masing-masing dibawah
Rp1 miliar)
Total
2013
27.864.470.600
8.450.000.000
4.748.368.929
3.571.755.000
3.347.474.888
2.661.615.339
2.314.730.553
1.753.860.668
1.490.000.000
1.293.369.408
1.043.621.192
847.500.000
825.000.000
742.500.000
641.932.335
286.526.900
88.963.636
68.915.680
-
27.758.390.600
1.801.840.000
5.798.084.556
3.558.155.000
14.999.600
2.045.362.965
2.140.385.000
1.403.320.018
2.940.000.000
2.850.000.000
2.970.000.000
2.408.381.250
2.625.140.315
1.140.333.559
1.008.895.853
10.877.446.508
3.120.596.292
1.964.963.771
1.217.957.144
15.349.891.859
14.237.896.836
Third parties
PT Goldwin Megah Asia
PT Sahari Multi Investama
PT Lentera Permai Oetama
Tan Arly Chandra
PT Djasa Uber Sakti
PT Sinar Arta Mulia
PT Mataram Maju Lestari
PT Jaga Citra Inti
PT Trimatra Liguna
PT Victor Indah Prima
PT Kitangtaran
Muhammad Riza
Rivelino Vivekananda
Johnny Arto Lawerissa
PT Aneka Sarana Perkasa
PT Sumber Karya Sentosa
PT Tiara Cipta Nirwana
PT Dapur Inspirasi
PT Tatamulia Nusantara Indah
PT Varia Usaha Beton
PT Persada Teknik
PT Citra Christophindo Mulia
Others (each below
Rp1 billion)
77.390.496.987
91.882.149.267
Total
82
a.
a.
b.
b.
c.
c.
d.
d.
2013
Sewa
Pameran
Iklan
19.129.702.808
6.049.408.021
3.045.002
18.065.717.943
8.868.113.568
34.208.637
Rent
Exhibition
Advertisement
Total
25.182.155.831
26.968.040.148
Total
83
Entitas Anak
Rupiah
Pihak ketiga
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Dikurangi biaya transaksi pinjaman
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Nilai tercatat
2013
413.602.630.098
107.798.569.767
(1.367.031.080)
(525.036.628)
519.509.132.157
(1.163.590.736)
(686.127.732)
456.416.665.541
Carrying value
48.311.243.042
15.178.983.112
60.500.000.000
18.247.663.515
63.490.226.154
78.747.663.515
Pinjaman bank-setelah
dikurangi bagian yang jatuh
tempo dalam satu tahun:
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
363.924.355.975
92.094.550.028
301.077.108.987
76.591.893.039
456.018.906.003
377.669.002.026
a.
362.740.699.723
95.525.684.286
Subsidiaries
Rupiah
Third Parties
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
2013
3.472.404.030
5.868.681.400
2.585.919.942
3.044.356.744
886.484.088
2.824.324.656
a.
84
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
85
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
86
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
Pada
tanggal
31
Desember
2013,
saldo
pinjaman
berjumlah
sebesar
Rp4.921.875.000.
87
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
88
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
89
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
90
2014
2013
6.081.254.039
1.870.366.450
727.939.349
1.655.005.368
Total
6.809.193.388
3.525.371.818
Total
91
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
92
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
93
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
94
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
95
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
The
related
provision
and
interest
expense for years ended December 31, 2014
and 2013 were recorded as part of:
2014
2013
1.987.810.724
264.781.203
254.170.618
Total
2.252.591.927
254.170.618
Total
96
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
97
b.
a.
PT Bank
(continued)
Central
Asia
Tbk
(BCA)
The
related
provision
and
interest
expense for years ended December 31, 2014
and 2013 amounting to Rp1,017,327,132 and
Rp87,509,924, respectively, were capitalized
in the construction in progress.
b.
98
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
99
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
100
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
2014
2013
6.833.596.229
6.850.105.491
406.329.696
Total
6.833.596.229
7.256.435.187
Total
101
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
102
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
The
related
provision
and
interest
expense for the year ended December 31,
2014 amounting to Rp2,407,232,072 was
capitalized in the construction in progress.
The
related
provision
and
interest
expense for the year ended December 31,
2014 amounting to Rp1,021,018,857 was
recorded as part of finance costs in
consolidated statement of comprehensive
income.
103
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
The
related
provision
and
interest
expense for the year ended December 31,
2014 amounting to Rp46,406,322 was
capitalized in the construction in progress.
104
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
Niaga
senilai
Niaga
senilai
Niaga
senilai
Niaga
Rp7,5
105
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
106
b.
PT Bank CIMB
(continued)
Niaga
Tbk
(CIMB)
Tranche A - Rp99.317.472.546
Tranche B - Rp71.877.486.067
Tranche A - Rp99,317,472,546
Tranche B - Rp71,877,486,067
107
Letter
of
Undertaking
shareholders.
from
the
b.
Tbk
(CIMB)
Pinjaman
ini
memiliki
pembatasanpembatasan sebagai berikut:
2014
2013
34.036.495.016
19.424.592.138
1.984.408.091
4.918.270.784
Total
36.020.903.107
24.342.862.922
Total
23. PERPAJAKAN
23. TAXATION
b.
Niaga
a.
PT Bank CIMB
(continued)
a.
2013
Pajak Penghasilan:
Pasal 29
- Tahun 2013
- Tahun 2012
489.392.824
351.472.235
489.392.824
351.472.235
Income Taxes:
Article 29
Year 2013 Year 2012 -
Total
840.865.059
840.865.059
Total
b.
2014
Prepaid Taxes
2013
2.338.965.200
108
626.029.156
Value-Added Tax
Utang Pajak
c.
2014
d.
2013
Pajak Penghasilan:
- Pasal 21
- Pasal 22
- Pasal 23
- Pasal 25
- Pasal 26
- Pasal 29
- Pasal 4 (2) (Final)
Pajak Pertambahan Nilai
Pajak Hotel
Pajak Bumi dan Bangunan
3.068.406.914
3.295.162.783
2.468.403.010
24.349.080
1.985.199.624
4.220.386.706
30.870.745.898
1.743.914.921
3.027.900
3.342.140.581
912.972
2.195.321.606
3.586.666.985
14.299.200
8.822.289.286
7.287.949.756
30.869.318.641
1.342.328.863
3.027.900
Income Taxes:
Article 21 Article 22 Article 23 Article 25 Article 26 Article 29 Article 4 (2) (Final) Value-Added Tax
Hotel tax
Property Tax
Total
47.679.596.836
57.464.255.790
Total
Beban Pajak
d.
Tax Expense
Tax expense (benefit) of the Group are as
follows:
2014
e.
Taxes Payable
2013
Pajak kini
Perusahaan
Non-final
Entitas Anak
Final
Non-final
275.022.132
9.905.105.759
18.004.376.722
9.503.571.919
20.517.216.944
Current tax
The Company
Non-final
Subsidiaries
Final
Non-final
28.184.504.613
30.020.788.863
Tangguhan
Perusahaan
Entitas Anak
(224.894.790)
(1.887.303.502)
(175.843.881)
(985.553.662)
Deferred
The Company
Subsidiaries
(2.112.198.292)
(1.161.397.543)
26.072.306.321
28.859.391.320
Pajak Kini
e. Current Tax
2014
Laba sebelum manfaat
(beban) pajak menurut
laporan laba rugi
komprehensif konsolidasian
Laba sebelum manfaat (beban)
pajak Entitas Anak
Eliminasi
Laba sebelum manfaat
(beban) pajak Perusahaan
2013
13.734.756.906
86.173.198.123
(15.434.452.628)
48.203.337.373
(93.546.311.835)
22.344.471.144
46.503.641.651
14.971.357.432
109
Beda temporer
Imbalan kerja karyawan
Beban ditangguhkan - program
penjatahan saham karyawan
Total beda temporer
2013
672.256.074
315.597.401
517.037.500
387.778.125
Temporary differences
Employee benefits
Deferred charges - employee
stock allocation program
1.189.293.574
703.375.526
1.037.922.893
550.000.000
219.288.113
139.060.099
81.212.383
497.196.021
77.239.055
182.386.071
60.000.000
11.000.000
60.000.000
296.427.714
Beda tetap
Tenaga ahli
Gaji
Bonus
Beban lain-lain
Beban pajak
Sumbangan, jamuan dan
perayaan
Cadangan penurunan nilai
Penghasilan bunga
yang telah dikenakan
pajak penghasilan final
Pendapatan dividen
(732.231.791)
(46.845.260.965)
(1.398.033.540)
(20.790.000.000)
(45.479.009.268)
(21.074.784.679)
2.213.925.957
(5.400.051.721)
(12.439.614.815)
11.325.777.386
(7.039.563.094)
-
(1.113.837.429)
(7.039.563.094)
1.100.088.528
(12.439.614.815)
275.022.132
269.185.678
489.392.824
Permanent differences
Professional
Salary
Bonus
Other charges
Taxes - net
Donations, entertaiment and
representation
Allowance for impairment
Interest income already subject
to final income tax
Dividend income
5.836.454
1.143.675.969
6.808.155.160
835.687.201
2.014.134.126
1.985.199.624
8.822.289.286
Total
110
Pajak Tangguhan
f. Deferred Tax
Saldo
Awal tanggal
1 Jan 2014/
Beginning
Balance
Jan 1, 2014
Perusahaan
Aset pajak tangguhan
Imbalan kerja karyawan
Cadangan
penurunan nilai
Beban ditangguhkan program penjatahan
saham karyawan
Total
Entitas Anak
Aset pajak tangguhan
Imbalan kerja karyawan
Cadangan
penurunan nilai
Penyusutan aset tetap
Rugi fiskal
Transaksi sewa
Beban ditangguhkan program penjatahan
saham karyawan
Sub-total
Liabilitas pajak tangguhan
Imbalan kerja karyawan
Penyusutan aset tetap
Cadangan
penurunan nilai
Beban ditangguhkan program penjatahan
saham karyawan
Sub-total
Aset pajak tangguhan - neto
Aset pajak tangguhan
konsolidasian - neto
Dibebankan
(dikreditkan)
ke Laporan
Laba Rugi
Komprehensif
Konsolidasian/
Charged
(credited) to
Consolidated
Statements of
Comprehensive
Income
Saldo
Akhir tanggal
31 Des 2014/
Ending
Balance
Dec 31, 2014
Penyesuaian/
Reklasifikasi/
Adjustment/
Reclassification
301.009.986
168.064.019
(40.742.854)
428.331.151
31.685.750
(31.685.750)
96.944.531
129.259.375
429.640.267
297.323.394
2.872.249.236
343.297.509
1.056.965.255
199.486.711
288.625.482
(160.964.942)
(803.763.617)
1.964.233.917
(288.614.153)
40.306.875
415.652.344
591.100.117
4.672.014.086
1.846.560.648
216.695.820
(2.089.189.343)
(72.428.604)
257.438.674
64.189.600
(2.163.720.628)
(11.329)
11.329
51.778.125
(1.790.314.229)
226.203.906
654.535.057
3.472.985.419
317.391.238
(120.646.738)
1.058.530.586
64.189.600
(64.189.600)
51.778.125
(51.778.125)
3.345.128.555
1.756.525.798
(33.788.431)
4.728.260.505
5.382.795.562
111
Subsidiaries
Deferred tax assets
Employee benefits
Allowance for impairment
Depreciation of fixed assets
Fiscal loss
Lease transactions
Deferred charges employee stock
allocation program
Sub-total
1.846.560.648
Total
(216.695.820)
2.089.189.343
2.915.488.288
4.728.260.505
(1.756.525.798)
The Company
Deferred tax assets
Employee benefits
f.
Dibebankan
(dikreditkan)
ke Laporan
Laba Rugi
Komprehensif
Konsolidasian/
Charged
(credited) to
Consolidated
Statements of
Comprehensive
Income
Saldo
Awal tanggal
1 Jan 2013/
Beginning
Balance
Jan 1, 2013
Perusahaan
Aset pajak tangguhan
Imbalan kerja karyawan
Cadangan
penurunan nilai
Beban ditangguhkan program penjatahan
saham karyawan
Total
Entitas Anak
Aset pajak tangguhan
Imbalan kerja karyawan
Cadangan
penurunan nilai
Penyusutan aset tetap
Rugi fiskal
Transaksi sewa
Beban ditangguhkan program penjatahan
saham karyawan
Sub-total
Liabilitas pajak tangguhan
Imbalan kerja karyawan
Penyusutan aset tetap
Cadangan
penurunan nilai
Beban ditangguhkan program penjatahan
saham karyawan
Sub-total
Aset pajak tangguhan - neto
Aset pajak tangguhan
konsolidasian - neto
Saldo
Akhir tanggal
31 Des 2013/
Ending
Balance
Dec 31, 2013
Penyesuaian/
Reklasifikasi/
Adjustment /
Reclassification
222.110.636
78.899.350
301.009.986
31.685.750
31.685.750
96.944.531
96.944.531
253.796.386
175.843.881
429.640.267
2.399.426.029
906.081.397
(433.258.190)
2.872.249.236
1.039.866.112
166.832.317
937.156.312
(201.271.817)
34.246.734
32.654.394
91.176.299
40.306.875
(17.147.591)
(739.707.129)
-
1.056.965.255
199.486.711
288.625.482
(160.964.942)
415.652.344
4.342.008.953
1.520.118.043
55.057.854
(1.277.019.271)
-
(1.190.112.910)
161.637.966
(812.170.072)
64.189.600
51.778.125
(1.221.961.417)
(534.564.381)
3.120.047.536
985.553.662
3.373.843.922
(1.190.112.910)
415.652.344
4.672.014.086
216.695.820
(2.089.189.343)
64.189.600
51.778.125
(1.756.525.798)
2.915.488.288
3.345.128.555
The Company
Deferred tax assets
Employee benefits
Allowance for impairment
Deferred charges - employee
stock allocation
program
Total
Subsidiaries
Deferred tax assets
Employee benefits
Allowance for impairment
Depreciation of fixed assets
Fiscal loss
Lease transactions
Deferred charges employee stock
allocation program
Sub-total
Deferred tax liability
Employee benefits
Depreciation of fixed assets
Allowance for impairment
Deferred charges employee stock
allocation program
Sub-total
Deferred tax assets - net
Consolidated deferred
tax assets - net
112
f.
2014
Perusahaan
Pengaruh pajak atas beda
temporer pada tarif
pajak maksimum:
Beban ditangguhkan - program
penjahan saham karyawan
Imbalan kerja karyawan
Penyesuaian
Entitas Anak
Imbalan kerja karyawan
Cadangan penurunan nilai
Penyusutan aset tetap
Rugi fiskal
Transaksi sewa
Beban ditangguhkan - program
penjatahan saham
karyawan
Penyesuaian
Manfaat pajak tangguhan - neto
2013
129.259.375
168.064.019
(72.428.604)
96.944.531
78.899.350
-
The Company
The effects of temporary
differences at maximum
tax rate:
Deferred charges - employee
stock allocation program
Employee benefits
Adjustment
Subsidiaries
Employee benefits
Allowance for impairment
Depreciation of fixed asset
Fiscal loss
Lease transactions
343.297.509
(803.763.617)
1.964.233.917
(288.614.153)
40.306.875
1.067.719.363
98.436.334
(779.515.678)
91.176.299
40.306.875
591.100.117
40.742.854
467.430.469
-
2.112.198.292
1.161.397.543
113
f.
Rekonsiliasi
antara
taksiran
pajak
penghasilan
yang
dihitung
dengan
menggunakan tarif pajak yang berlaku dari
laba sebelum manfaat (beban) pajak
penghasilan seperti yang tercantum dalam
laporan laba rugi komprehensif konsolidasian
untuk tahun yang berakhir pada tanggaltanggal 31 Desember 2014 dan 2013, adalah
sebagai berikut:
2014
2013
13.734.756.906
86.173.198.123
(15.434.452.628)
48.203.337.373
(93.546.311.835)
22.344.471.144
46.503.641.651
14.971.357.432
(11.625.910.413)
(3.742.839.358)
Perusahaan
Pengaruh pajak atas:
Beda tetap
Kompensasi rugi fiskal
Penyesuaian imbalan kerja
dan cadangan penuruan nilai
Penyesuaian rugi fiskal
Beban (manfaat) pajak
- Perusahaan
Beban pajak - Entitas Anak
Taksiran beban pajak
- neto menurut laporan
laba rugi komprehensif
konsolidasian
(72.428.604)
-
(1.350.012.930)
The Company
Tax effects on:
Permanent differences
Fiscal loss compensation
Adjustment on employee benefits
and allowance for impairment
Fiscal loss adjustment
(50.127.342)
175.843.881
11.369.752.317
278.459.358
(26.022.178.979)
(26.072.306.321)
5.268.696.169
-
(29.035.235.201)
(28.859.391.320)
114
Administrasi
g. Administration
Perusahaan
The Company
Pada
tanggal
15
September
2014,
Perusahaan menerima Surat Ketetapan
Pajak Nihil (SKPN) No. 00003/506/11/076/14
yang mengoreksi rugi fiskal pajak tahun 2011
dari sebesar Rp 3.951.334.059 menjadi laba
kena pajak sebesar Rp431.103.820, yang
selanjutnya
langsung
dikompensasikan
seluruhnya dengan sisa rugi fiskal dari tahuntahun sebelumnya.
115
2013
24.354.442.401
11.704.956.114
6.841.888.280
250.000.000
24.126.444.000
12.148.851.165
4.698.114.200
500.000.000
Total
43.151.286.795
41.473.409.365
Total
Lembar Saham/
Number of Shares
Rp
PT Teletransmedia
Rina Reina Andayani
Hidayah Radinal Maksum
(Direktur)
PT Mondial Investama
Indonesia
Budi Yanto Lusli (Direktur)
PT Grahawita Santika
Danny Budiharto (Direktur)
Theresia Asih Winanti (Direktur)
Publik (masing-masing
dibawah 5%)
2.199.357.269
219.935.726.900
51,47
227.882.374
22.788.237.400
5,33
225.104.964
216.811.551
116.152.375
22.370.846
412.500
22.510.496.400
21.681.155.100
11.615.237.500
2.237.084.600
41.250.000
5,27
5,07
2,72
0,53
0,01
1.202.480.900
120.248.090.000
28,14
4.210.572.779
62.391.500
421.057.277.900
6.239.150.000
98,54
1,46
4.272.964.279
427.296.427.900
100,00
116
PT Teletransmedia
Rina Reina Andayani Hidayah
Radinal Maksum
(Director)
Lembar Saham/
Number of Shares
Rp
PT Teletransmedia
Rina Reina Andayani
Hidayah Radinal Maksum
(Direktur)
Danny Budiharto (Direktur)
PT Mondial Investama
Indonesia
Budi Yanto Lusli (Direktur)
PT Grahawita Santika
Theresia Asih Winanti (Direktur)
Publik (masing-masing
dibawah 5%)
1.533.560.841
153.356.084.100
35,89
457.686.774
45.768.677.400
10,71
449.667.274
44.966.727.400
10,52
PT Teletransmedia
Rina Reina Andayani Hidayah
Radinal Maksum
(Director)
Danny Budiharto (Director)
225.104.964
216.811.551
116.152.375
362.500
22.510.496.400
21.681.155.100
11.615.237.500
36.250.000
5,27
5,07
2,72
0,01
1.211.226.500
121.122.650.000
28,35
4.210.572.779
62.391.500
421.057.277.900
6.239.150.000
98,54
1,46
4.272.964.279
427.296.427.900
100,00
2014
2013
320.500.000.000
(54.674.027.224)
320.500.000.000
(54.674.027.224)
Neto
265.825.972.776
265.825.972.776
117
2014
PT Visicita Imaji Semesta
PT Sima Graha Utama
PT Fasen Creative Quality
PT Andalusia Andrawina
PT Samudra Dyan Praga
PT Grha Mahaatman
PT Cipta Graha Perkasa
PT Makassar International Expo
PT Sinar Dyandra Abadi
PT Debindo Mitra Dyantama
PT Dyandra Promosindo
PT Debindo Mitra Tama
PT Dyandra Communication
PT Kerabat Dyan Utama
PT Dyandra Konvensi Internasional
PT Idea Besar Komunika
PT Dyamall Graha Utama
PT Graha Sahari Utama
PT Graha Amaradana Benoa
Total
2013
52.696.780.267
44.481.729.996
34.540.916.552
11.363.459.375
7.279.409.227
6.459.998.953
6.085.476.048
4.853.995.014
2.575.179.983
2.173.955.151
622.809.107
328.730.571
173.237.555
132.413.806
4.329.918
4.008.032
1.923.037
-
52.090.961.077
43.613.072.161
36.712.171.102
11.785.750.221
7.281.229.568
6.887.184.299
4.740.832.433
2.700.750.200
1.926.876.600
649.249.532
150.490.892
160.087.548
3.224.571.813
20.394.432
2.750.826
1.016.124
13.213.474.999
2.872.840.614
173.778.352.592
188.033.704.441
Total
2014
in
2013
Saldo awal
Pendirian dan peningkatan
modal entitas anak
Laba komprehensif
Akuisisi kepentingan non pengendali
Selisih perubahan ekuitas entitas anak
Dividen
Pelepasan entitas anak
Penambahan uang muka setoran modal
188.033.704.441
Saldo akhir
173.778.352.592
9.931.290.000
947.484.174
(2.805.631.319)
129.139.953
(6.449.000.000)
(16.008.634.657)
-
155.348.993.982
7.866.420.266
(1.770.036.165)
(1.814.773.642)
28.403.100.000
Beginning balance
Establishment and increase in
paid-in capital of subsidiaries
Comprehensive income
Aquisition of non-controlling interest
Difference in value of subsidiarys equity
Dividend
Disposal of subsidiaries
Additional advances for share subscription
188.033.704.441
Ending balance
2013
Pihak ketiga
Penyelenggara acara
Konvensi dan eksibisi
Pendukung acara
Hotel
637.767.037.867
108.210.625.561
84.957.133.168
81.506.226.297
623.149.867.103
104.642.450.761
100.179.520.066
73.026.488.367
Third parties
Event Organizer
Convention and exhibition
Supporting Event
Hotel
Subtotal
912.441.022.893
900.998.326.297
Sub-total
3.925.143.963
2.891.130.361
1.414.269.148
808.908.568
3.411.450.572
2.422.239.913
1.924.736.000
75.004.220
Subtotal
9.039.452.040
7.833.430.705
Sub-total
Dikurangi: Diskon
Neto
(602.936.493)
920.877.538.440
118
(690.220.969)
908.141.536.033
Less: Discount
Net
2013
Penyelenggara acara
Pendukung acara
Hotel
Konvensi dan Eksibisi
421.328.373.538
82.283.038.613
80.349.476.466
49.295.623.769
384.593.759.867
95.087.851.290
60.041.328.954
33.014.390.794
Event organizer
Supporting event
Hotel
Convention and Exhibition
Total
633.256.512.386
572.737.330.905
Total
2013
Beban Penjualan:
Pemasaran
Lain-lain
30.390.543.316
168.297.303
28.240.542.522
72.135.577
Selling Expenses:
Marketing
Others
Sub-total
30.558.840.619
28.312.678.099
Sub-total
114.564.710.223
35.360.148.947
7.097.500.893
7.064.296.482
6.082.458.839
5.077.254.296
4.911.246.361
4.427.086.679
4.202.210.562
3.944.794.483
3.775.356.497
3.693.003.661
3.359.320.799
1.893.845.832
116.048.431.872
26.127.832.826
5.452.058.374
6.870.762.783
4.886.463.850
4.917.742.235
4.709.911.519
3.903.216.055
1.965.440.183
1.927.475.082
4.668.917.636
2.572.027.517
3.894.903.439
2.659.057.642
1.666.769.264
1.252.962.796
1.227.691.347
1.105.147.888
1.007.041.049
391.344.153
965.916.905
1.177.229.066
534.502.441
946.514.321
119
2013
970.913.385
535.239.063
418.781.074
396.531.029
244.975.920
142.581.147
7.108.315.211
295.047.528
750.573.521
720.327.171
333.938.525
224.135.800
287.980.715
4.945.484.759
Sub-total
221.530.183.727
202.177.235.918
Sub-total
Total
252.089.024.346
230.489.914.017
Total
2014
Tingkat Bunga Aktuaria
Tingkat Kematian
Kenaikan Gaji dan Upah
Umur Pensiun
Tingkat Cacat
2013
120
a.
31. EMPLOYEES
(continued)
2013
3.490.339.647
1.453.066.031
3.396.587.703
1.131.224.677
10.521.813
111.593.506
182.157.302
109.542.108
53.686.102
58.354.195
Neto
(219.009.026)
33.417.325
11.048.288
11.048.288
4.911.246.361
4.709.911.519
Net
Total
c.
(212.420.079)
LIABILITIES
b.
BENEFITS
2013
18.021.001.027
622.741.945
(3.094.926.709)
15.548.816.263
22.345.905.730
(88.402.438)
(8.743.084.842)
(11.048.288)
13.503.370.162
2014
2013
Saldo awal
Pembayaran manfaat
Beban imbalan kerja
13.503.370.162
(2.865.800.260)
4.911.246.361
Saldo akhir
15.548.816.263
121
8.976.638.894
(183.180.251)
4.709.911.519
13.503.370.162
Beginning balance
Benefit paid
Employee benefits expense
Ending balance
d.
31. EMPLOYEES
(continued)
2013
Saldo awal
Biaya jasa lalu yang belum
menjadi hak
Biaya jasa kini
Kurtailmen dan penyelesaian
Nilai ekspektasi pembayaran manfaat
Pembayaran manfaat
Biaya bunga
Kerugian (keuntungan) aktuarial
22.345.905.730
Total
18.021.001.027
15.994.705.186
30.233.005
3.490.339.647
(274.478.893)
(7.777.465)
(2.865.800.260)
1.453.066.031
(6.150.486.768)
55.249.197
3.396.587.703
(325.962.531)
(8.888.513)
(183.180.251)
1.131.224.677
2.286.170.262
Beginning balance
Amortization of unrecognized
past service cost - non vested
Current service cost
Curtailment and settlement
Value of benefit paid expectation
Benefit paid
Interest cost
Actuarial losses (gain)
22.345.905.730
LIABILITIES
2014
e.
BENEFITS
Total
2014
2013
2012
2011
2010
18.021.001.027
18.021.001.027
22.345.905.730
22.345.905.730
15.994.705.186
15.994.705.186
9.588.272.770
9.588.272.770
5.924.388.450
5.924.388.450
(6.150.486.768)
2.286.170.262
2.596.994.992
2.006.978.489
1.045.975.443
122
The Group
agreements:
a.
a.
b.
have
the
following
significant
b.
123
c.
c.
Compensation
for
the
year
ended
December
31,
2013
amounted
to
Rp1,600,000,000 and recorded as part of
"Operating Expenses - Selling Expenses" in
the consolidated statements of comprehensive
income.
124
d.
d.
e.
e.
125
f.
f.
g.
g.
126
h.
h.
127
i.
i.
128
i.
i.
j.
GMU
telah
melakukan
pembayaran
kompensasi sewa masing-masing sebesar
Rp1.000.000.000 dan Rp500.000.000 pada
tahun 2008 dan 2009 dan diamortisasi
selama 6 tahun. Pada tanggal-tanggal
31 Desember 2014 dan 2013 nilai tercatat
masing-masing
Rp250.000.000
dan
Rp500.000.000 dan disajikan sebagai bagian
dari Sewa Tanah Dibayar Dimuka pada
laporan posisi keuangan konsolidasian
(Catatan 24).
j.
129
j.
j.
k.
k.
130
l.
l.
131
Pinjaman
sebesar
Rp3.500.000.000
(Pinjaman 1) ini akan dibayar dengan cara
pemotongan biaya katering yang disediakan
oleh debitur kepada GMU yang akan dimulai
pada bulan Juli 2012 sampai dengan Juni
2015 atau sampai lunasnya pinjaman debitur,
sedangkan pinjaman sebesar Rp399.682.037
(Pinjaman 2) (utang PPh pasal 4 (2) dan
bunga) akan dilunasi secara tunai selama 3
bulan dimulai sejak bulan Oktober sampai
Desember 2012, namun apabila debitur tidak
dapat melunasinya sesuai dengan jangka
waktu tersebut, maka pembayaran pinjaman
akan dilunasi dengan kompensasi yang
diterima debitur sesuai perjanjian kerja sama
Bangun, Guna dan Serah antara GMU dan
debitur untuk periode April 2016 sampai
dengan April 2021 (selama 5 tahun).
132
n.
133
o.
p.
134
q.
135
s.
s.
t.
t.
136
u.
u.
137
v.
v.
138
v.
v.
Rental
expenses
for
years
ended
December 31, 2014 and 2013 amounted to
Rp6,925,424 and Rp7,088,941, respectively,
and were recorded as part of Cost of
Revenues in the consolidated statements of
comprehensive income.
139
w.
w.
Rental
expenses
for
years
ended
December 31, 2014 and 2013 amounting to
Rp65,800,000 and Rp65,800,000 and were
recorded as part of Cost of Revenues in the
consolidated statements of comprehensive
income.
140
x.
x.
Rental
expenses
for
years
ended
December 31, 2014 and 2013 amounted to
Rp191,169,625
and
Rp177,884,056,
respectively and were recorded as part of
Cost of Revenues in the consolidated
statements of comprehensive income.
141
y.
y.
z.
z.
142
143
144
Perjanjian
ini
berlaku
sejak
tanggal
1 November 2013 sampai dengan tanggal
31 Oktober 2014 dan dapat diperpanjang
berdasarkan persetujuan kedua belah pihak.
Besarnya kompensasi bulanan yang harus
dibayarkan oleh SGU untuk jasa tersebut
adalah sebesar Rp24.000.000. Beban jasa
bantuan konstruksi untuk tahun yang berakhir
pada tanggal-tanggal 31 Desember 2014 dan
2013 masing-masing sebesar Rp316.800.000
dan Rp52.800.000 dikapitalisasi ke dalam
aset dalam penyelesaian. Sampai dengan
tanggal laporan keuangan konsolidasian
disetujui untuk diterbitkan, perpanjangan
kerjasama jasa bantuan konstruksi tersebut
masih dalam proses.
145
ff.
ff.
146
147
ii.
ii.
1.
2.
148
3.
4.
5.
3.
4.
5.
shall
Build
and
good
jj.
149
ll.
33. IKATAN
33. COMMITMENTS
a.
a.
Land rental
GMU, GNK, GBU and SGU entered into land
rental agreement for developing Amaris and
Santika Hotel. Rental period are ranging from
18 to 30 years and can be extended as agreed
in the terms and conditions of the agreements.
Total future minimum lease payments as of
December 31, 2014 and 2013 are as follows:
150
a.
2014
b.
2013
Dalam 1 tahun
Antara 1 - 5 tahun
Lebih dari 5 tahun
1.000.000.000
1.007.360.000
4.124.868.104
3.888.750.000
721.800.000
4.410.428.104
Within 1year
Between 1 - 5 years
Over 5 years
Total
6.132.228.104
9.020.978.104
Total
b.
Space rental
DP entered into space rental agreement in
Ratu Plaza Building with rental period of 5
years. Future minimum rental payment as of
December 31, 2014 and 2013 are as follows:
2014
c.
2013
Dalam 1 tahun
Antara 1 - 5 tahun
13.977.884.758
-
28.841.214.923
13.977.884.758
Within 1year
Between 1 - 5 years
Total
13.977.884.758
42.819.099.681
Total
c.
2014
2013
33.086.560.996
3.164.889.006
1.247.931.000
908.365.000
379.803.270
-
29.213.454.944
633.600.000
317.399.960
6.931.038.292
4.152.291.777
Total
38.787.549.272
41.247.784.973
Total
34. GOODWILL
34. GOODWILL
2014
PT Fasen Creative Quality (FCQ)
PT Visicita Imaji Semesta (VIS)
PT Graha Bersama Utama (GBU)
Nilai tercatat
2013
53.100.783.636
51.107.653.839
8.475.218.239
53.100.783.636
51.107.653.839
8.475.218.239
112.683.655.714
112.683.655.714
Carrying value
151
PENJATAHAN
SAHAM
Rata-rata
Tertimbang
Saham Biasa
yang beredar/
Weighted-Average
Number of Ordinary
Shares Outstanding
(13.285.033.589)
4.272.964.279
_______________________
Dasar
152
(3)
Basic
Rata-rata
Tertimbang
Saham Biasa
yang beredar/
Weighted-Average
Number of Ordinary
Shares Outstanding
49.447.386.537
3.941.918.279
_______________________
Dasar
38. MANAJEMEN
RISIKO
PENGELOLAAN MODAL
KEUANGAN
13
Basic
DAN
a.
a.
Risiko kredit
Aset keuangan Grup yang memiliki potensi
konsentrasi secara signifikan risiko kredit
pada dasarnya terdiri dari piutang usaha dan
piutang dari pihak-pihak berelasi. Grup
memiliki kebijakan kredit dan prosedur untuk
memastikan berlangsungnya evaluasi kredit
dan pemantauan akun secara aktif.
Credit risk
The financial assets that potentially subject the
Group to significant concentrations of credit
risk consist principally of trade receivables and
due from related parties. The Group has in
place credit policies and procedures to ensure
the ongoing credit evaluation and active
account monitoring.
153
DAN
a.
Total/
Total
Kas di bank dan
deposito berjangka
Piutang usaha
Piutang lain-lain
Piutang dari pihakpihak berelasi
Kas di bank yang
dibatasi
penggunaannya
Belum jatuh
tempo atau tidak
Jatuh tempo tetapi tidak mengalami penurunan nilai/
mengalami
Past due but not impaired
penurunan
nilai/
Sampai dengan
> 6 bulan
Neither past
3 bulan/
- 1 tahun/
due nor
Up to
> 3-6 bulan/
>6 months
> 1 tahun/
impaired
3 months
>3-6 months
- 1 year
> 1 year
25.096.622.771
2.579.923.954
17.870.126.240
5.888.681.066
5.463.290.478
7.460.110.433
22.968.705.050
22.968.705.050
1.634.825.545
1.634.825.545
Restricted cash
in banks
154
DAN
a.
2013
Total/
Total
Kas di bank dan
deposito berjangka
Piutang usaha
Piutang lain-lain
Piutang dari pihakpihak berelasi
Belum jatuh
tempo atau tidak
Jatuh tempo tetapi tidak mengalami penurunan nilai/
mengalami
Past due but not impaired
penurunan
nilai/
Sampai dengan
> 6 bulan
Neither past
3 bulan/
- 1 tahun/
due nor
Up to
> 3-6 bulan/
>6 months
> 1 tahun/
impaired
3 months
>3-6 months
- 1 year
> 1 year
27.149.003.132
16.820.958.888
156.615.265
16.699.749.957
4.514.440.236
3.684.714.419
15.565.389.914
Mata uang
Original/
Original
Currency
Aset
Kas dan setara kas
Ekuivalen
Rupiah/
Rupiah
Equivalent
AS$
EUR
CHF
THB
SGD
AUD
MYR
JPY
CNY
KRW
HKD
666.124
6.238
4.633
21.704
644
194
368
12.465
629
10.840
14
8.286.600.917
94.397.594
58.296.529
8.204.354
6.069.723
1.982.353
1.310.788
1.296.334
1.277.747
123.522
23.093
AS$
375.329
4.669.095.123
155
Assets
Cash and cash equivalents
DAN
Ekuivalen
Rupiah/
Rupiah
Equivalent
Sub-total
AS$
EUR
CHF
THB
SGD
AUD
MYR
JPY
CNY
KRW
HKD
1.041.453
6.238
4.633
21.704
644
194
368
12.465
629
10.840
14
12.955.696.040
94.397.594
58.296.529
8.204.354
6.069.723
1.982.353
1.310.788
1.296.334
1.277.747
123.522
23.093
Sub-total
Liabilitas
Utang usaha
Utang lain-lain
AS$
AS$
96.086
186.929
1.195.311.084
2.325.396.760
Liabilities
Trade payables
Other payables
Sub-total
AS$
283.015
3.520.707.844
Sub-total
Aset - Neto
AS$
EUR
CHF
THB
SGD
AUD
MYR
JPY
CNY
KRW
HKD
758.438
6.238
4.633
21.704
644
194
368
12.465
629
10.840
14
9.434.988.196
94.397.594
58.296.529
8.204.354
6.069.723
1.982.353
1.310.788
1.296.334
1.277.747
123.522
23.093
Assets - Net
156
DAN
c.
Dalam 1 tahun/
Within 1 year
Aset keuangan
Kas di bank dan
deposito berjangka
Kas di bank yang dibatasi
penggunaannya
Piutang lain-lain - tidak lancar
Liabilitas Keuangan
Pinjaman bank jangka pendek
Pinjaman bank jangka panjang
1-2 tahun/
1-2 years
Total/
Total
Financial Assets
105.513.668.445
105.513.668.445
1.634.825.545
809.739.583
614.286.458
841.534.253
1.634.825.545
2.265.560.294
3.955.314.585
63.490.226.154
111.001.476.991
345.017.429.012
3.955.314.585
519.509.132.157
Financial Liabilities
Short-term bank loans
Long-term bank loans
2013
Dalam 1 tahun/
Within 1 year
1-2 tahun/
1-2 years
Total/
Total
Aset keuangan
Kas di bank dan
Deposito berjangka
Piutang lain-lain - tidak lancar
204.234.457.557
889.020.000
889.020.000
1.286.687.051
204.234.457.557
3.064.727.051
Financial Assets
Liabilitas Keuangan
Pinjaman bank jangka pendek
Pinjaman bank jangka panjang
1.695.000.000
78.747.663.515
65.357.066.655
312.311.935.371
1.695.000.000
456.416.665.541
Financial Liabilities
Short-term bank loans
Long-term bank loans
157
d.
DAN
c.
Risiko likuiditas
d.
Liquidity risk
Dibawah
1 tahun/
Below 1 year
Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih
harus dibayar
Pinjaman bank
jangka pendek
Utang kepada pihak-pihak
berelasi
Uang jaminan
Pinjaman jangka panjang
Total
Lebih dari 1
tahun sampai
dengan 2 tahun/
Over 1 year
up to 2 years
Lebih dari
2 tahun/
Over 2 years
Total/
Total
61.938.261.096
77.390.496.987
61.938.261.096
77.390.496.987
Financial Liabilities
Trade payables
Other payables
22.547.135.292
22.547.135.292
Accrued liabilities
3.955.314.585
3.955.314.585
26.486.268.891
4.272.976.562
66.076.146.096
111.808.760.739
345.096.629.352
26.486.268.891
4.272.976.562
522.981.536.187
262.666.599.509
111.808.760.739
345.096.629.352
719.571.989.600
Total
158
DAN
d.
2013
Dibawah
1 tahun/
Below 1 year
Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih
harus dibayar
Pinjaman bank
jangka pendek
Utang kepada pihak-pihak
berelasi
Uang jaminan
Pinjaman jangka panjang
Total
e.
Lebih dari 1
tahun sampai
dengan 2 tahun/
Over 1 year
up to 2 years
Lebih dari
2 tahun/
Over 2 years
Total/
Total
Financial Liabilities
Trade payables
Other payables
79.382.415.103
91.882.149.267
79.382.415.103
91.882.149.267
22.038.299.102
22.038.299.102
Accrued liabilities
1.695.000.000
1.695.000.000
25.673.346.419
6.615.467.929
81.792.020.259
67.586.014.021
312.907.312.661
25.673.346.419
6.615.467.929
462.285.346.941
309.078.698.079
67.586.014.021
312.907.312.661
689.572.024.761
Total
Manajemen Modal
e.
Capital Management
ASET
DAN
LIABILITAS
Nilai tercatat/
Carrying Amount
Aset Keuangan
Kas dan setara kas
Investasi jangka pendek
Piutang usaha - neto
Piutang lain-lain - neto
Piutang dari pihak-pihak berelasi
Kas di bank yang dibatasi
penggunaannya
Piutang lain-lain - tidak lancar
Aset lain-lain - uang jaminan
Total
Nilai wajar/
Fair value
107.238.237.591
100.000.000
134.241.551.741
16.403.632.329
22.968.705.050
107.238.237.591
100.000.000
134.241.551.741
16.403.632.329
22.968.705.050
1.634.825.545
2.265.560.294
6.620.622.096
1.634.825.545
2.265.560.294
6.620.622.096
291.473.134.646
291.473.134.646
159
Financial Assets
Cash and cash equivalents
Short-term investment
Trade receivables - net
Other receivables - net
Due from related parties
Restricted cash in banks
Other receivables - non current
Other assets - security deposits
Total
DAN
LIABILITAS
Nilai tercatat/
Carrying Amount
Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih
harus dibayar
Pinjaman bank jangka pendek
Utang kepada pihak-pihak berelasi
Uang jaminan
Pinjaman jangka panjang
jatuh tempo dalam
waktu satu tahun
Pinjaman jangka panjang setelah dikurangi bagian
jatuh tempo dalam
waktu satu tahun
Total
Nilai wajar/
Fair value
Financial Liabilities
Trade payables
Other payables
61.938.261.096
77.390.496.987
61.938.261.096
77.390.496.987
22.547.135.292
3.955.314.585
26.486.268.891
4.272.976.562
22.547.135.292
3.955.314.585
26.486.268.891
4.272.976.562
Accrued liabilities
Short-term bank loans
Due to related parties
Security deposits
66.076.146.096
66.076.146.096
Current maturities of
long-term loans
456.905.390.091
456.905.390.091
719.571.989.600
719.571.989.600
Total
2013
Nilai tercatat/
Carrying Amount
Nilai wajar/
Fair value
Aset Keuangan
Kas dan setara kas
Investasi jangka pendek
Piutang usaha - neto
Piutang lain-lain - neto
Piutang dari pihak-pihak berelasi
Piutang lain-lain - jangka panjang
Aset lain-lain - uang jaminan
205.518.794.338
375.000.000
149.362.322.677
21.012.740.906
27.149.003.132
3.064.727.051
6.132.988.214
205.518.794.338
375.000.000
149.362.322.677
21.012.740.906
27.149.003.132
3.064.727.051
6.132.988.214
Financial Assets
Cash and cash equivalents
Short-term investment
Trade receivables - net
Other receivables - net
Due from related parties
Other receivables - non current
Other assets - security deposits
Total
412.615.576.318
412.615.576.318
Total
79.382.415.103
91.882.149.267
79.382.415.103
91.882.149.267
Financial Liabilities
Trade payables
Other payables
22.038.299.102
1.695.000.000
25.673.346.419
6.615.467.929
22.038.299.102
1.695.000.000
25.673.346.419
6.615.467.929
Accrued liabilities
Short-term bank loans
Due to related parties
Security deposits
Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih
harus dibayar
Pinjaman bank jangka pendek
Utang kepada pihak-pihak berelasi
Uang jaminan
Pinjaman jangka panjang
jatuh tempo dalam
waktu satu tahun
Pinjaman jangka panjang setelah dikurangi bagian
jatuh tempo dalam
waktu satu tahun
81.792.020.259
81.792.020.259
Current maturities of
long-term loans
380.493.326.682
380.493.326.682
Total
689.572.024.761
689.572.024.761
160
Total
DAN
LIABILITAS
1. Cash and cash equivalents, trade receivables net, other receivables - net and due from
related parties.
2. Short-term investments
5. Restricted cash in banks, other receivables non current and long-term loans.
161
The original consolidated financial statements included herein are in Indonesian language.
Grup beroperasi di Indonesia dan memiliki empat divisi operasi utama yaitu
penyelenggara acara, hotel, konvensi dan eksibisi dan penunjang acara. Divisidivisi tersebut menjadi dasar pelaporan informasi segmen Perusahaan.
The Group operate in Indonesia and have four main operating divisions,
which are event organizer, hotel, convention and exhibition and supporting
event. Those divisions form the basis for the segment reporting of the
Company.
2014
Penyelenggara Acara/
Event Organizer
Hotel/
Hotel
Penunjang Acara/
Supporting Event
Eliminasi/
Elimination
Jumlah/
Total
PENDAPATAN NETO
646.803.234.387
82.101.815.696
112.341.890.399
133.179.422.189
(53.548.824.231)
920.877.538.440
NET REVENUES
446.617.129.794
80.349.476.466
49.346.998.169
87.327.389.870
(30.384.481.913)
633.256.512.386
COST OF REVENUES
LABA BRUTO
200.186.104.593
1.752.339.230
62.994.892.230
45.852.032.319
(23.164.342.318)
287.621.026.054
GROSS PROFIT
OPERATING EXPENSES
Selling
General and Administrative
BEBAN USAHA
Penjualan
Umum dan administrasi
23.828.010.560
122.607.158.868
25.333.160
18.365.220.095
6.583.325.608
56.144.210.126
142.171.291
46.501.324.212
(20.000.000)
(22.087.729.574)
30.558.840.619
221.530.183.727
146.435.169.428
18.390.553.255
62.727.535.734
46.643.495.503
(22.107.729.574)
252.089.024.346
53.750.935.165
(16.638.214.025)
(1.056.612.744)
35.532.001.708
2.370.178.020
7.896.212.368
2.564.160.223
1.140.018.903
(63.558.128)
7.896.212.368
7.118.070.677
543.075.775
267.356.496
(791.463.184)
1.107.271.659
1.487.251.510
2.850.295.389
3.051.180.062
575.209.278
(1.989.108.240)
(275.000.000)
(1.972.217.331)
32.589.167
22.712.564
(16.488.142.308)
1.012.447.682
363.775.612
(34.060.892.112)
8.007.529.343
(14.277.574)
134.645.159
(192.405.574)
173.685.871
(12.729.263.515)
12.729.263.515
63.558.128
(137.440.248)
4.880.622.674
3.069.491.655
1.096.342.613
(52.666.990.106)
(275.000.000)
7.084.005.317
3.247.493.299
(2.109.724.915)
(24.006.492.479)
(11.520.343.974)
12.591.823.267
(21.797.244.802)
56.998.428.464
(18.747.938.940)
(23.739.135.983)
(12.311.807.158)
11.535.210.523
13.734.756.906
(23.420.334.015)
322.628.902
(243.433.023)
(508.083.366)
(2.789.769.159)
2.330.124.351
(1.730.968.416)
(32.471.595)
(28.184.504.613)
2.112.198.292
(23.097.705.113)
(751.516.389)
(459.644.808)
(1.763.440.011)
(26.072.306.321)
33.900.723.351
(19.499.455.329)
(24.198.780.791)
(14.075.247.169)
11.535.210.523
(12.337.549.415)
162
The original consolidated financial statements included herein are in Indonesian language.
Penyelenggara Acara/
Event Organizer
Hotel/
Hotel
Penunjang Acara/
Supporting Event
Eliminasi/
Elimination
Jumlah/
Total
(12.337.549.415)
TOTAL COMPREHENSIVE
LOSS FOR THE YEAR
(13.285.033.589)
947.484.174
TOTAL
(12.337.549.415)
TOTAL
(13.285.033.589)
947.484.174
TOTAL
(12.337.549.415)
TOTAL
(3)
INFORMASI LAINNYA
ASET SEGMEN
Aset Segmen
Aset Perusahaan dan
Entitas Anak yang tidak dapat
dialokasikan
OTHER INFORMATION
SEGMENT ASSETS
411.346.661.350
599.112.024.093
711.172.238.436
936.132.433.812
(944.573.701.089)
1.713.189.656.602
Segment Assets
52.004.560.856
1.765.194.217.458
LIABILITAS SEGMEN
Liabilitas Segmen
149.334.619.150
257.428.102.051
377.785.762.249
109.184.790.075
(85.750.714.995)
807.982.558.530
SEGMENT LIABILITIES
Segment Liabilities
149.334.619.150
257.428.102.051
377.785.762.249
109.184.790.075
(85.750.714.995)
807.982.558.530
10.238.629.186
134.512.699.250
38.203.244.314
8.674.370.346
191.628.943.096
Capital Expenditures
Pengeluaran Modal
163
The original consolidated financial statements included herein are in Indonesian language.
Penyelenggara Acara/
Event Organizer
Hotel/
Hotel
Penunjang Acara/
Supporting Event
Eliminasi/
Elimination
Jumlah/
Total
PENDAPATAN NETO
631.766.024.692
73.305.152.587
109.192.446.602
147.154.210.442
(53.276.298.290)
908.141.536.033
NET REVENUES
419.827.412.876
60.041.328.954
33.411.528.121
95.472.789.998
(36.015.729.044)
572.737.330.905
COST OF REVENUES
LABA BRUTO
211.938.611.816
13.263.823.633
75.780.918.481
51.681.420.444
(17.260.569.246)
335.404.205.128
GROSS PROFIT
OPERATING EXPENSES
Selling
General and Administrative
BEBAN USAHA
Penjualan
Umum dan administrasi
25.643.869.499
104.895.547.388
40.466.557
11.912.473.435
2.189.217.005
45.340.032.588
662.299.426
55.512.106.221
(223.174.388)
(15.482.923.714)
28.312.678.099
202.177.235.918
130.539.416.887
11.952.939.992
47.529.249.593
56.174.405.647
(15.706.098.102)
230.489.914.017
81.399.194.929
1.310.883.641
28.251.668.888
(4.492.985.203)
(1.554.471.144)
104.914.291.111
2.148.062.526
5.068.881.498
1.890.283.191
2.098.735.228
11.205.962.443
2.391.150.284
2.743.135.004
275.720.939
(237.911.530)
401.392.197
(276.268.621)
(10.691.952.303)
1.383.766.172
18.503.530
(19.523.713.112)
5.264.450.794
(5.223.601.106)
(3.101.253.986)
(12.152.805.139)
56.826.752.466
(55.090.185.223)
(18.741.092.988)
76.175.593.823
(1.790.370.345)
16.098.863.749
52.333.767.263
(56.644.656.367)
86.173.198.123
(21.278.229.196)
1.098.434.551
(1.217.713.473)
270.244.813
(5.494.684.563)
(534.564.381)
(2.030.161.631)
327.282.560
(20.179.794.645)
(947.468.660)
(6.029.248.944)
(2.737.839.005)
10.069.614.805
55.995.799.178
1.048.949.780
(78.050.481)
890.014.990
249.126.071
(2.940.380.909)
(591.919.833)
(7.721.638.955)
(36.022.709)
164
55.090.185.223
48.687.002
(1.028.221.306)
855.277.849
(55.090.185.223)
-
1.324.670.719
1.291.407.187
40.047.982
(34.184.267.630)
(591.919.833)
(218.144.140)
(30.020.788.863)
1.161.397.543
(1.702.879.071)
(28.859.391.320)
50.630.888.192
(56.644.656.367)
57.313.806.803
The original consolidated financial statements included herein are in Indonesian language.
Penyelenggara Acara/
Event Organizer
Hotel/
Hotel
Penunjang Acara/
Supporting Event
Eliminasi/
Elimination
Jumlah/
Total
57.313.806.803
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
49.447.386.537
7.866.420.266
TOTAL
57.313.806.803
TOTAL
49.447.386.537
7.866.420.266
TOTAL
57.313.806.803
TOTAL
13
INFORMASI LAINNYA
ASET SEGMEN
Aset Segmen
Aset Perusahaan dan
Entitas Anak yang tidak dapat
dialokasikan
OTHER INFORMATION
SEGMENT ASSETS
454.074.303.692
552.213.424.072
786.175.327.393
164.523.404.862
(190.806.993.981)
1.766.179.466.038
Segment Assets
27.419.807.958
1.793.599.273.996
LIABILITAS SEGMEN
Liabilitas Segmen
173.894.947.330
183.445.768.905
394.901.994.621
165.443.210.413
(128.421.704.610)
789.264.216.659
SEGMENT LIABILITIES
Segment Liabilities
173.894.947.330
183.445.768.905
394.901.994.621
165.443.210.413
(128.421.704.610)
789.264.216.659
107.389.332.746
231.855.473.189
12.279.992.932
359.548.741.552
Capital Expenditures
Pengeluaran Modal
8.023.942.685
The accounting policy of the operating segment is the same with the
summary of accounting policies in Note 2.
165
1.
2.
(656.866.333.235)
4.602.347.280
(363.658.604.691)
(5.872.370.000)
Reklasifikasi/
Reclassifications
58.940.857.469
(2.496.794.080)
4.532.604.393
1.500.000.000
166
Diklasifikasikan
kembali/
As reclassified
(597.925.475.766)
2.105.553.200
(359.126.000.298)
(4.372.370.000)
42. RECLASSIFICATION
(continued)
OF
ACCOUNTS
43. INFORMASI
PERUSAHAAN
KEUANGAN
Diklasifikasikan
kembali/
As reclassified
Reklasifikasi/
Reclassifications
18.334.599.964
(1.500.000.000)
16.834.599.964
4.532.604.393
(4.532.604.393)
(1.770.036.165)
(1.770.036.165)
(54.674.027.224)
(54.674.027.224)
TERSENDIRI
SEPARATE
FINANCIAL
167
Lampiran I
Attachment I
2014
2013
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - setelah dikurangi
cadangan penurunan nilai sebesar
Rp383.306.814 pada tanggal
31 Desember 2014 dan Rp512.539.214
pada tanggal 31 Desember 2013
Pihak berelasi
Piutang lain-lain
Beban dibayar dimuka dan uang muka
Pajak dibayar dimuka
Piutang dari pihak-pihak berelasi
4.768.365.135
16.654.122.283
232.567.312
19.881.500.000
1.069.541.771
196.970.521
1.343.305.816
3.061.461.665
8.782.850.000
3.489.579.092
261.486.843
276.437.787
7.813.865.565
CURRENT ASSETS
Cash and cash equivalents
Trade receivable
Third parties - net of allowance for
impairment of Rp383,306,814
as of December 31, 2014 and
Rp512,539,214 as of
December 31, 2013
Related parties
Other receivables
Prepaid expenses and advances
Prepaid taxes
Due from related parties
27.492.250.555
40.339.803.235
445.172.730
448.882.796
81.275.690
654.535.057
624.984.789
257.038.952
185.218.995
429.640.267
624.984.789
41.761.054.121
NON-CURRENT ASSETS
Investments in shares
Fixed assets - net of accumulated
depreciation of Rp201,026,994
as of December 31, 2014 and
Rp217,594,018 as of
December 31, 2013
Intangible assets - net of accumulated
amortization of Rp193,216,338
as of December 31, 2014
and Rp370,191,830
December 31, 2013
Deferred tax assets
Estimated claim for tax refund
Other assets
797.369.017.818
788.038.181.568
TOTAL ASET
824.861.268.373
828.377.984.803
TOTAL ASSETS
1)
795.306.010.6001) 744.588.400.6001)
Investasi saham dicatat dengan menggunakan metode biaya dengan rincian sebagai berikut:/
Investment in shares are accounted for using the cost method with details as follows:
% Kepemilikan/
% Ownership
2014
PT Nusa Dua Indonesia
PT Graha Multi Utama
PT Dyandra Promosindo
PT Dyamall Graha Utama
99,99%
99,96%
99,56%
99,99%
Total
2013
PT Nusa Dua Indonesia
PT Graha Multi Utama
PT Dyandra Promosindo
PT Dyamall Graha Utama
99,99%
99,96%
99,56%
99,99%
Total
168
Biaya perolehan/
Cost
396.317.590.600
310.889.110.000
60.877.000.000
27.222.310.000
2014
PT Nusa Dua Indonesia
PT Graha Multi Utama
PT Dyandra Promosindo
PT Dyamall Graha Utama
795.306.010.600
Total
396.317.590.600
269.902.110.000
60.877.000.000
17.491.700.000
2013
PT Nusa Dua Indonesia
PT Graha Multi Utama
PT Dyandra Promosindo
PT Dyamall Graha Utama
744.588.400.600
Total
Lampiran II
Attachment II
2014
2013
392.527.967
161.290.500
359.296.396
578.488.096
1.484.265.818
63.082.529.346
3.045.002
511.761.586
150.908.720
360.383.803
1.917.009.983
916.840.134
99.917.890.226
34.208.637
94.407.000
100.236.029
CURRENT LIABILITIES
Trade payables
Third parties
Related parties
Other payables
Accrued liabilities
Taxes payable
Due to related parties
Unearned income
Current maturities of consumer
financing payables
66.155.850.125
103.909.239.118
11.982.432
1.713.324.601
106.390.500
1.204.039.942
1.725.307.033
1.310.430.442
67.881.157.158
105.219.669.560
TOTAL LIABILITIES
TOTAL LIABILITAS
EKUITAS
Modal saham - nilai nominal
Rp100 per saham
Modal dasar - 10.000.000.000 saham
Modal ditempatkan dan disetor penuh 4.272.964.279 saham
Tambahan modal disetor
Saham treasuri
Saldo laba
Dicadangkan
Belum dicadangkan
NON-CURRENT LIABILITIES
427.296.427.900
272.936.703.847
(16.705.202.500)
427.296.427.900
272.936.703.847
(16.705.202.500)
20.000.000.000
53.452.181.968
15.000.000.000
24.630.385.996
EQUITY
Share capital - par value of
Rp100 per share
Authorized - 10,000,000,000 shares
Issued and fully paid 4,272,964,279 shares
Additional paid-in capital
Treasury shares
Retained earnings
Appropriated
Unappropriated
TOTAL EKUITAS
756.980.111.215
723.158.315.243
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
824.861.268.373
828.377.984.803
169
Lampiran III
Attachment III
2014
PENDAPATAN NETO
2013
23.776.525.880
21.732.941.239
NET REVENUES
8.705.823.939
2.530.674.611
COST OF REVENUES
LABA BRUTO
15.070.701.941
19.202.266.628
GROSS PROFIT
BEBAN USAHA
Umum dan administrasi
16.112.341.508
25.706.041.016
OPERATING EXPENSES
General and administrative
LABA USAHA
(1.041.639.567)
(6.503.774.388)
46.845.260.965
905.669.794
20.790.000.000
1.532.331.165
2.068.659
1.769.842
(29.414.679)
(180.073.363)
(122.775.075)
(859.771.926)
135.347.656
OPERATING INCOME
OTHER INCOME (CHARGES):
Dividend income
Finance income
Gain on disposals of fixed assets
and intangible assets
Gain (loss) on foreign
exchange - net
Finance cost
Miscellaneous - net
47.545.281.218
21.475.131.820
46.503.641.651
14.971.357.432
(275.022.132)
224.894.790
175.843.881
(50.127.342)
175.843.881
46.453.514.309
15.147.201.313
46.453.514.309
15.147.201.313
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
170
Lampiran IV
Attachment IV
Modal
ditempatkan
dan disetor/
Issued and
paid share capital
Saldo 1 Januari 2013
Tambahan
modal
disetor/
Additional
paid-in
capital
Belum
Dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Total/
Total
299.096.427.900
7.110.731.071
33.029.113.241
339.236.272.212
15.147.201.313
15.147.201.313
128.200.000.000
265.825.972.776
394.025.972.776
Dividen kas
Saham treasuri
427.296.427.900
272.936.703.847
Dividen kas
5.000.000.000
(5.000.000.000)
427.296.427.900
272.936.703.847
20.000.000.000
53.452.181.968
(16.705.202.500)
(16.705.202.500)
(16.705.202.500)
171
(8.545.928.558)
-
15.000.000.000
(15.000.000.000)
15.000.000.000
24.630.385.996
(8.545.928.558)
Cash dividend
(16.705.202.500)
Treasury shares
723.158.315.243
46.453.514.309
46.453.514.309
(12.631.718.337)
(12.631.718.337)
Cash dividend
756.980.111.215
Lampiran V
Attachment V
2014
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran kepada pemasok dan lain-lain
Penerimaan dari pendapatan keuangan
Pembayaran beban keuangan
Pembayaran beban pajak penghasilan
Kas neto yang digunakan untuk
aktivitas operasi
2013
15.495.770.233
(21.968.084.674)
905.669.794
(29.414.679)
(269.185.678)
30.103.150.986
(45.681.731.285)
1.532.331.165
(859.771.926)
-
(5.865.245.004)
(14.906.021.060)
79.856.025
(9.730.632.330)
(115.740.239)
(2.500.000)
(217.000.000.000)
(90.373.281)
(95.825.000)
(9.769.016.544)
(217.186.198.281)
46.845.260.965
20.790.000.000
(30.364.801.131)
(12.631.718.337)
598.820.944
(8.545.928.558)
(100.237.097)
-
(117.410.167)
448.700.000.000
(164.725.000.000)
(54.674.027.224)
(16.705.202.500)
3.748.504.400
225.321.252.495
PENURUNAN NETO
KAS DAN SETARA KAS
(11.885.757.148)
(6.770.966.846)
16.654.122.283
23.425.089.129
4.768.365.135
16.654.122.283
172
NET DECREASE IN
CASH AND CASH EQUIVALENTS