Daftar Isi
Table of Contents
Halaman/ Page
Directors Statement
Pernyataan Direksi
1-2
5-6
7 - 85
Informasi Tambahan
86 - 91
Supplementary Information
Laporan No :
Report No :
Managements
Statements
Auditors Responsibility
Responsibility
For
The
Financial
Opini
Opinion
Sugito Wibowo
Ijin/License: AP.0128
21 Maret 2014/March 21, 2014
31 Desember 2013
(Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain)
2013
2012
AS ET
ASSETS
Aset Lancar
Current Assets
10.844.988.037 3g,3h,3n,5,34
1.490.929.405
140.419.245.819
28.301.414.602
263.935.213.569
1.823.260.450
81.055.375.256
3h,3n,6
3g,3n,34
3i,7
3g,34
3e,30
3j,8
3n,9
4.560.652.731
2.236.304.200
453.133.417
554.907.000
124.991.913.346
8.344.896.057
Restricted deposits
Trade receivable :
Third parties
Other receivable :
Third parties
Related parties
Inventories
Advance payments
187.987.534.593
46.845.727.842
1.100.000.000
3.108.593.358
60.123.223.174
747.587.062
215.065.800
3h,3n,6
3q,4,10c
3d,11
3l,12
3m,13
1.825.288.632
1.408.750.000
36.546.185.102
866.588.333
164.179.900
Restricted deposits
Deferred tax assets
Investments
Property and equipment - net
Intangible assets
Security deposits
65.294.469.394
40.810.991.967
329.229.682.963
228.798.526.560
TOTAL ASSETS
31 Desember 2013
2012
Current Liabilities
Utang bank
Utang usaha:
Pihak ketiga
Pihak berelasi
Utang lain-lain:
Pihak ketiga
Pihak berelasi
Uang muka penjualan
Biaya yang masih harus dibayar
Utang pajak
Utang jangka panjang - bagian
yang jatuh tempo dalam
waktu satu tahun:
Bank
109.668.958.486
151.750.794.516
27.834.605.192
2.491.478.088
234.979.757
7.685.772.993
3.835.000.000
3g,3n,14,34
3g,3n,34
15
3e,30
3g,34
16
3e,30
3n,17
3g,18,34
3q,10a
3g,3n,14,34
64.146.431.741
236.078.900
1.408.750.000
41.679.276.092
199.497.742
6.882.093.409
Bank loan
Trade payable :
Third parties
Related parties
Other payable :
Third parties
Related parties
Sales advance
Accrued expenses
Taxes payable
4.522.314.203
170.008.869.668
33.505.059.229
17.429.368.352
Non-Current Liabilities
13.840.000.002
8.699.302.013
22.539.302.015
3g,3n,14,34
3o,4,19
17.708.474.994
4.930.022.083
22.638.497.077
Ekuitas
M odal saham - nilai nominal
Rp 100 per saham (31 Desember
2012: Rp 1.000.000)
M odal dasar - 3.200.000.000 saham
(31 Desember 2012 : 76.800)
M odal ditempatkan dan disetor
penuh 971.190.000 saham
(31 Desember 2012 : 19.200)
Tambahan modal disetor
Saldo laba
Sub jumlah
Kepentingan non pengendali
Equity
97.119.000.000
25.988.883.900
31.825.609.560
21a
21d
21b
154.933.493.460
6.092.972
3b,20a
Sub total
Jumlah Ekuitas
154.939.586.432
36.151.159.815
Total Equity
JUMLAH LIABILITAS
DAN EKUITAS
329.229.682.963
228.798.526.560
2013
2012
Pe njualan be rsih
307.864.659.331
3p,22
243.801.725.779
Net sales
201.069.629.221
3p,23,24
175.142.772.197
Laba kotor
106.795.030.110
68.658.953.582
Gross profit
Beban penjualan
Umum dan administrasi
Pendapatan keuangan
Beban keuangan
Keuntungan atas akuisisi
entitas anak
Laba (rugi) selisih kurs
Lain-lain bersih
(22.791.766.557)
(32.422.950.772)
114.678.539
(10.509.846.095)
3p,25
3p,26
3p,27
3p,28
2.875.402.047
1.300.519.903
(377.164.305)
3d
3p,3n
44.983.902.870
(672.908.988)
(1.055.285.762)
21.213.639.742
(6.547.677.192)
-
(10.318.809.274)
(2.901.279.892)
LABA BERSIH
TAHUN BERJALAN
31.763.813.704
14.665.962.550
NET INCOME
FOR THE YEAR
OTHER COMPREHENSIVE
INCOME
31.763.813.704
14.665.962.550
PENDAPATAN
KO MPREHENSIF
LAINNYA
JUMLAH LABA
KO MPREHENSIF BERSIH
TAHUN BERJALAN
10b
(20.262.942.010)
Selling expense
(18.155.378.569) General and administrative expense
54.972.569
Financial income
(7.353.771.080)
Financial expense
LABA BERSIH
TAHUN BERJALAN
YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan non pengendali
31.763.338.723
474.981
14.665.962.550
-
NET INCOME
FOR THE YEAR
ATTRIBUTABLE TO:
Owner of the entity
Non - controlling interest
JUMLAH
31.763.813.704
14.665.962.550
TOTAL
31.763.338.723
474.981
JUMLAH LABA
KO MPREHENSIF BERSIH
TAHUN BERJALAN YANG
DAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan non pengendali
JUMLAH
20b
31.763.813.704
62
3r,29
14.665.962.550
TOTAL
2.303.434
Catatan
/ Notes
Modal
Ditempatkan dan
Disetor / Issued
and Paid Up
Capital
T ambahan Modal
Disetor /
Additional paid
in capital
T elah
Ditentukan
Penggunaannya /
Appropriated
Kepentingan
non pengendali /
Non controlling
interest
Belum Ditentukan
Penggunaannya /
Unapropriated
6.000.000.000
10.285.197.265
16.285.197.265
16.285.197.265
Balance as of January 1,
2012
Jumlah Ekuitas /
Total Equity
21
13.200.000.000
13.200.000.000
13.200.000.000
Pembagian dividen
21
(8.000.000.000)
(8.000.000.000)
(8.000.000.000)
Dividend
14.665.962.550
14.665.962.550
14.665.962.550
19.200.000.000
16.951.159.815
36.151.159.815
36.151.159.815
2012
Cadangan umum
21
62.270.926
(62.270.926)
Pembagian dividen
21
(16.888.888.889)
(16.888.888.889)
(16.888.888.889)
Dividend
21
77.919.000.000
25.988.883.900
103.907.883.900
103.907.883.900
3c,20
5.617.991
5.617.991
31.763.338.723
31.763.338.723
474.981
31.763.813.704
97.119.000.000
62.270.926
31.763.338.634
154.933.493.460
6.092.972
154.939.586.432
25.988.883.900
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian secara keseluruhan
The accompanying notes to consolidated financial statement are an integral part of these consolidated
financial statement, taken as a whole
2013
2012
CASH FLOWS FROM
OPERATING ACTIVITIES
AKTIVITAS OPERASI
Penerimaan dari pelanggan
233.851.396.466
(189.531.725.199)
(50.446.408.861)
7,17,22
200.968.981.301
9,15,23
(176.613.157.866)
25,26
(28.262.999.536)
Payment to employee
(6.126.737.594)
(3.907.176.101)
114.678.539
27
54.972.569
(10.509.846.095)
28
(7.353.771.080)
Pembayaran pajak
(20.322.811.840)
10b,10c
(5.263.384.915)
Payments of taxes
(24.496.008.520)
(23.575.123.742)
(61.340.725.510)
(40.044.483.269)
Penerimaan (pembayaran)
lain-lain bersih
Kas Bersih Digunakan Untuk
Aktivitas Operasi
INVESTMENT ACTIVITIES
AKTIVITAS INVESTASI
Perolehan aset tetap
Uang muka perolehan aset tetap
Perolehan aset takberwujud
(13.618.103.010)
12
(15.740.327.506)
(887.701.780)
Purchase advances
(364.857.433)
13
(529.957.500)
operating activities
(17.157.986.786)
investing activities
CASH FLOWS FROM
FINANCING ACTIVITIES
AKTIVITAS PENDANAAN
Penerimaan utang bank
123.961.910.555
14
316.758.861.827
(90.574.812.314)
14
(281.774.998.990)
47.988.883.900
21
6.000.000.000
610.773.557
(2.758.158.232)
(2.210.680.170)
3.171.201.982
4.897.813.850
2.913.807.600
30
27.296.855.313
(5.006.105.692)
30
(21.979.157.278)
deposits
Decrease of restricted
deposits
48.988.694.552
financing activities
2012
1.300.519.903
511.990.717
4.560.652.731
12.262.437.517
10.844.988.037
4.560.652.731
UMUM
a.
1.
Pendirian Entitas
GENERAL
a.
UMUM - Lanjutan
a.
1.
GENERAL - Continued
a.
c.
c.
b.
c.
Boards of
Employees
Commissioners,
Directors
and
Hadi Sutardja
Ronald Sutardja
Tony Legi
Kenneth Sutardja
Johanes Budi Kartika
Stefan Muenker
President Commissioner
Commissioner
Director
President Director
Director/Corporate
Secretary
Director non affiliated
UMUM (Lanjutan)
c.
1.
GENERAL (Continued)
c.
Directors
and
Hadi Sutardja
Ny. Stella Respati Sutardja
Direktur
d.
Boards of Commissioners,
Employees (Continued)
President Commissioner
Commissioner
Kenneth Sutardja
Director
d.
Entitas Anak /
Subsidiaries
Domisili /
Domiciled
Jenis Usaha /
Nature of Business
Tahun operasi
komersial /
Year of
Commercial
Operations
Persentase
kepemilikan /
Percentage of
ownership
Umum/ General
1975
99,98%
PENERAPAN
PERNYATAAN
STANDAR
AKUNTANSI KEUANGAN (PSAK) DAN
INTERPRETASI
STANDAR
AKUNTANSI
KEUANGAN (ISAK) BARU DAN REVISI
a.
c.
ADOPTION
OF
NEW
AND
REVISED
STATEMENTS OF FINANCIAL ACCOUNTING
STANDARDS (PSAK) AND INTERPRETATION
TO FINANCIAL ACCOUNTING STANDARDS
(ISAK)
a.
b.
2.
b.
c.
10
PENERAPAN
PERNYATAAN
STANDAR
AKUNTANSI KEUANGAN (PSAK) DAN
INTERPRETASI
STANDAR
AKUNTANSI
KEUANGAN (ISAK) BARU DAN REVISI
(Lanjutan)
d.
2.
3.
3.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Pernyataan Kepatuhan
Laporan keuangan konsolidasian telah disusun
sesuai dengan SAK, yang mencakup Pernyataan
dan Interpretasi yang diterbitkan oleh Dewan
Standar Akuntansi Keuangan Ikatan Akuntan
Indonesia, termasuk standar baru dan yang direvisi,
yang berlaku efektif sejak tanggal 1 Januari 2012
dan 2013, serta Lampiran Keputusan Ketua Badan
Pengawasan Pasar Modal dan Lembaga Keuangan
No. Kep-347/BL/2012 tanggal 25 Juni 2012 yaitu
Peraturan No.VIII.G.7 tentang Penyajian dan
Pengungkapan Laporan Keuangan Emiten atau
Entitas Publik yang berlaku untuk laporan
keuangan yang berakhir pada atau setelah tanggal
31 Desember 2012.
Compliance Statements
The consolidated financial statements have been
prepared in accordance with SAK, which
comprises the Statements and Interpretations
issued by the Board of Financial Accounting
Standards of the Indonesian Institute of
Accountants, including applicable new and revised
standards, effective on January 1, 2012 and 2013,
and attachment of decision letter chairman Capital
Market and Financial Institutions Supervisory
Board No. Kep-347/BL/2012 dated June 25, 2012
as regulation No. VIII.G.7 regarding the
presentation and disclosure of financial statements
of issuers or public entities that effective for
financial statement ended on or after December
31, 2012.
11
Dasar
Penyusunan
Konsolidasian
Laporan
3.
Keuangan
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
b.
ACCOUNTING
Laporan
keuangan
konsolidasian
disusun
berdasarkan asumsi kelangsungan usaha serta atas
dasar akrual, kecuali laporan arus kas
konsolidasian yang menggunakan dasar kas.
12
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
ACCOUNTING
c.
and
Principles of Consolidation
Financial Statements
Separate
Laporan keuangan konsolidasian meliputi akunakun dari Perusahaan dan Entitas Anak dimana
Perusahaan memiliki lebih dari 50% kepemilikan,
baik langsung maupun tidak langsung, atau
memiliki pengendalian atas Entitas Anak tersebut.
(ii)
13
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
c.
ACCOUNTING
Separate
14
d.
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
c.
ACCOUNTING
Separate
d.
15
e.
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
d.
ACCOUNTING
e.
a.
16
Transaksi
(Lanjutan)
dengan
Pihak-pihak
3.
Berelasi
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
e.
ACCOUNTING
b.
17
g.
3.
Informasi Segmen
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
f.
ACCOUNTING
Segment Reporting
a.
b.
c.
Instrumen Keuangan
g.
Financial Instruments
The Group adopted PSAK No. 50 (Revised 2010),
Financial Instruments: Presentation, PSAK No.
55 (Revised 2011), Financial Instruments:
Recognition and Measurement, and PSAK No.
60, Financial Instruments: Disclosures.
In addition, the subsidiaries also adopted ISAK
No. 13, Hedges of a Net Investment in a Foreign
Operation and ISAK No. 26, Reassessment of
Embedded Derivatives.
18
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
PSAK No. 55 (Revisi 2011) mengatur prinsipprinsip dasar pengakuan dan pengukuran aset
keuangan, liabilitas keuangan, dan kontrak
pembelian dan penjualan item non-keuangan.
Pernyataan ini, antara lain, memberikan definisi
dan karakteristik terhadap derivatif, kategori dari
instrumen keuangan, pengakuan dan pengukuran,
akuntansi lindung nilai dan penetapan dari
hubungan lindung nilai.
19
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
Pengakuan Awal
Initial Recognition
Subsequent Measurement
20
3.
g.
Setelah
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
Pengakuan
Awal
ACCOUNTING
Held-to-Maturity Investments
21
3.
g.
Setelah
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
ACCOUNTING
Pengakuan
Awal
Available-for-Sales
Assets
(AFS)
Financial
22
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
Pengakuan Awal
Initial Recognition
Subsequent Measurement
setelah
pada
Subsequent measurement of
financial
liabilities depends on their classification as
follows:
Financial Liabilities at
Through Profit or Loss
Fair
Value
Liabilitas
keuangan
diklasifikasikan
sebagai kelompok diperdagangkan jika
mereka diperoleh untuk tujuan dijual atau
dibeli kembali dalam waktu dekat.
Derivatif juga diklasifikasikan sebagai
kelompok diperdagangkan kecuali mereka
ditetapkan sebagai derivatif liabilitas
instrumen
lindung
nilai
efektif.
Keuntungan atau kerugian atas liabilitas
yang dimiliki untuk diperdagangkan
diakui dalam laporan laba rugi
komprehensif konsolidasian.
23
3.
g.
Setelah
Pengakuan
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
ACCOUNTING
Awal
24
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
Teknik
penilaian
tersebut
mencakup
penggunaan transaksi-transaksi pasar yang
wajar antara pihak-pihak yang mengerti dan
berkeinginan, mengacu pada nilai wajar
terkini dari instrumen lain yang secara
substansial sama, analisis arus kas yang
didiskontokan, atau model penilaian lain.
ACCOUNTING
of
Financial
Instrument
pada
Biaya
25
3.
g.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
ACCOUNTING
Available
Assets
for-Sales
(AFS)
Financial
Assets
and
Aset Keuangan
Financial Assets
Liabilitas Keuangan
Financial Liabilities
26
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
Perusahaan
dan
Entitas
Anak
mengelompokkan tujuan dari derivatif sebagai
(1) suatu lindung nilai terhadap eksposur
perubahan nilai wajar atas aset atau liabilitas
yang telah diakui atau komitmen pasti yang
belum diakui, atau bagian yang telah
diidentifikasi dari aset, liabilitas atau
komitmen pasti tersebut, yang diatribusikan
pada risiko tertentu dan dapat mempengaruhi
laba- rugi (lindung nilai atas nilai wajar); atau
(2) suatu lindung nilai terhadap eksposur
variabilitas arus kas yang (i) dapat
diatribusikan pada risiko tertentu yang terkait
dengan aset atau liabilitas yang telah diakui
atau yang dapat diatribusikan pada risiko
tertentu yang terkait dengan prakiraan
transaksi yang kemungkinan besar terjadi, dan
(ii) dapat mempengaruhi laba-rugi (lindung
nilai arus kas).
27
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
28
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
29
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
g.
ACCOUNTING
h.
Deposito
yang
dibatasi
penggunaannya
sehubungan dengan persyaratan perjanjian
pinjaman disajikan sebagai Deposito yang
Dibatasi Penggunaannya.
30
3.
Piutang Usaha
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
i.
Persediaan
j.
Inventories
Inventories are stated at the lower of cost and net
realizable value where the cost is determined using
the weighted average method. Allowance for
inventories obsolescence is provided based on the
review of inventories condition at the end of the
year.
l. k.
Account Receivable
Account receivables are stated at net value after
deducting with allowance for impairment losses of
account receivable. Allowances for doubtful
accounts are provided based on review of the each
debtor`s position at the end of the year.
ACCOUNTING
Prepaid Expenses
Prepaid expenses are amortized over the useful life
of each expense using the straight-line method.
Aset Tetap
l.
Taksiran Masa
Manfaat
(Tahun)
Bangunan
Mesin
Inventaris kantor
Instalasi telepon
Kendaraan
Instalasi listrik dan air conditioner
20
4-16
4
4
4-8
16
31
Buildings
Machinery
Office equipment
Telephone installation
vehicles
Electricity installation for AC
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
l.
ACCOUNTING
32
3.
ACCOUNTING
m. Intangible Assets
Taksiran Masa
Manfaat
(Tahun)
Sertifikat boiler
Program komputer
n.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
4
4
Bioler sertivicate
Computer programe
n.
for
33
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
n.
ACCOUNTING
a.
a.
b.
c.
d.
b.
c.
d.
1 USD
1 SGD
1 AUD
100 YEN
1 EURO
12.189
9.628
10.876
11.617
16.821
34
2012
9.670
7.907
10.025
11.197
12.810
p.
3.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
o.
ACCOUNTING
p.
35
r.
3.
Pajak Penghasilan
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
q.
ACCOUNTING
Income Taxes
r.
36
3.
r.
4.
SUMMARY OF SIGNIFICANT
POLICIES (Continued)
ACCOUNTING
4.
ESTIMATES
AND
JUDGMENTS
SIGNIFICANT ACCOUNTING
OF
Penyusunan
laporan
keuangan
konsolidasian
mengharuskan manajemen Kelompok Usaha untuk
membuat pertimbangan, estimasi dan asumsi yang
mempengaruhi jumlah
yang dilaporkan dari
pendapatan, beban, aset dan liabilitas, dan
pengungkapan atas liabilitas kontijensi, pada akhir
periode
pelaporan.
Ketidakpastian
mengenai
pertimbangan, estimasi dan asumsi tersebut dapat
mengakibatkan penyesuaian material terhadap nilai
tercatat pada aset dan liabilitas dalam periode pelaporan
berikutnya.
Menentukan
Keuangan
Liabilitas
Klasifikasi
Aset
dan
37
4.
ESTIMATES
AND
JUDGMENTS
SIGNIFICANT ACCOUNTING (Continued)
OF
Menentukan
Keuangan
Aset
Jumlah
Terpulihkan
dari
38
4.
ESTIMATES
AND
JUDGMENTS
SIGNIFICANT ACCOUNTING (Continued)
OF
Determining
Assets
39
Recoverable Amount
of Financial
4.
ESTIMATES
AND
JUDGMENTS
SIGNIFICANT ACCOUNTING (Continued)
OF
40
4.
ESTIMATES
AND
JUDGMENTS
SIGNIFICANT ACCOUNTING (Continued)
OF
Estimasi Beban
(Lanjutan)
Kerja
Pensiun
dan
Imbalan
41
5.
2013
Kas:
Kas Jakarta
Kas Surabaya
Kas Balikpapan
Kas Karawang
Bank :
Rupiah
Pihak ketiga
PT Bank M andiri (Persero) Tbk
PT Bank Central Asia, Tbk
PT Bank Internasional
Indonesia, Tbk
PT Bank DBS Indonesia
PT Bank Rakyat
Indonesia (Persero), Tbk
PT Bank Commonwealth, Tbk
PT Bank Tabungan
Negara (Persero) Tbk
Dolar Amerika Serikat
Pihak ketiga
PT Bank M andiri (Persero), Tbk
PT Bank Central Asia, Tbk
PT Bank DBS Indonesia
PT Bank Internasional
Indonesia, Tbk
PT Bank Tabungan
Negara (Persero) Tbk
Jumlah
2012
5.672.504.296
165.277.097
129.062.995
66.270.260
834.849.338
278.367.716
44.742.649
69.254.460
417.229.414
300.662.912
125.017.730
13.981.205
180.267.877
138.795.326
112.624.104
895.698.720
4.723.397
4.518.000
4.694.000
4.243.700
Cash :
Cash Jakarta
Cash Surabaya
Cash Balikpapan
Cash Karawang
Banks :
Rupiah
Third parties
PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia, Tbk
PT Bank Internasional
Indonesia, Tbk
PT Bank DBS Indonesia
PT Bank Rakyat
Indonesia (Persero), Tbk
PT Bank Commonwealth, Tbk
PT Bank Tabungan
Negara (Persero) Tbk
1.985.721.935
1.522.297.983
140.969.929
1.420.854.681
300.677.239
407.217.625
65.649.345
52.673.264
46.793.571
US Dollar
Third parties
PT Bank Mandiri (Persero), Tbk
PT Bank Central Asia, Tbk
PT Bank DBS Indonesia
PT Bank Internasional
Indonesia, Tbk
PT Bank Tabungan
Negara (Persero) Tbk
10.844.988.037
4.560.652.731
Total
42
DEPOSITO
YANG
PENGGUNAANNYA
DIBATASI
6.
2013
Aset lancar
Rupiah
Pihak ketiga
PT Bank DBS Indonesia
RESTRICTED DEPOSITS
2012
441.783.568
1.295.800.000
Current assets
Rupiah
Third parties
PT Bank DBS Indonesia
1.381.476.882
940.504.200
US Dollar
Third parties
PT Bank DBS Indonesia
Sub Jumlah
1.823.260.450
2.236.304.200
Sub Total
1.100.000.000
1.100.000.000
Sub Total
2.923.260.450
2.236.304.200
Total
2013
Rupiah
USD
2012
5,50%
0,50%
5,50%
0,50%
Rupiah
USD
43
PIUTANG USAHA
7.
TRADE RECEIVABLE
Details of trade receivables by customer are as follows:
2013
2012
Pihak ketiga:
Third Parties:
5.906.191.227
4.787.585.000
4.725.600.000
4.691.189.299
4.540.585.335
3.543.037.575
3.338.567.100
3.274.303.716
510.496.380
5.372.643.100
3.608.180.290
2.222.606.322
3.181.329.000
3.132.514.283
2.951.091.314
2.332.974.600
1.969.620.510
1.810.066.500
1.785.597.083
1.586.154.570
1.463.374.773
1.415.430.460
1.342.807.645
1.289.328.700
1.249.079.964
1.117.468.749
1.083.602.100
1.074.168.058
-
2.699.406.779
1.700.035.725
508.923.800
8.207.441.355
795.137.350
3.474.467.975
1.676.690.400
1.595.000.000
1.158.171.907
1.069.852.960
1.009.392.934
17.528.241.643
11.237.280.565
Sub jumlah
81.119.909.204
46.845.727.842
Sub total
(64.533.948)
81.055.375.256
46.845.727.842
44
7.
2013
2012
43.141.774.373
33.991.232.391
12.667.195.643
17.203.103
1.630.949.620
23.662.786.465
7.695.535.993
295.434.096
371.101.514
4.492.423.848
Sub jumlah
Cadangan kerugian
penurunan nilai
81.119.909.204
46.845.727.842
(64.533.948)
Sub total
Allowance for impairment
losses
Jumlah
81.055.375.256
46.845.727.842
Total
2013
2012
Pihak ketiga
Rupiah
Dolar Amerika Serikat
Euro
31.282.934.468
49.569.782.983
267.191.753
16.237.607.343
30.608.120.499
-
Third parties
Rupiah
US Dollar
Euro
Sub jumlah
81.119.909.204
46.845.727.842
Sub total
(64.533.948)
81.055.375.256
46.845.727.842
2013
2012
Saldo awal
Penambahan (Entitas Anak)
64.533.948
Beginning balance
Increase (Subsidiary)
Saldo akhir
64.533.948
Ending balance
45
8.
7.
PERSEDIAAN
8.
2013
Bahan baku
Barang dalam proses
Suku cadang
Jumlah
9.
INVENTORIES
2012
63.914.932.175
76.404.461.002
99.852.642
58.752.167.313
66.239.746.033
-
Raw materials
Work in process
Equipment
140.419.245.819
124.991.913.346
Total
PEMBAYARAN DIMUKA
9.
2013
ADVANCE PAYMENT
2012
Pembelian
Proyek
Biaya
17.614.687.158
9.964.706.295
722.021.149
6.763.624.141
1.581.271.916
Purchasing
Project
Expenses
Jumlah
28.301.414.602
8.344.896.057
Total
46
9.
2013
2012
Rupiah
Euro
Dolar Amerika Serikat
Yen
Dolar Singapura
Dolar Australia
19.142.972.300
4.917.900.307
4.147.330.697
46.804.410
46.406.888
-
3.256.746.555
131.307.425
4.901.706.919
38.523.731
16.611.427
Rupiah
Euro
US Dollar
Yen
Singapore Dollar
Australian Dollar
Jumlah
28.301.414.602
8.344.896.057
Total
2013
2012
Bahan baku
Aset tetap
12.930.141.297
4.684.545.861
5.875.922.361
887.701.780
Raw materials
Property and equipment
Jumlah
17.614.687.158
6.763.624.141
Total
2013
Pihak ketiga
Pabrik M esin TEHA
Singapore Diesel Union Pte Ltd
PT Alfa M akmur Sejati
LVD Company NV
PT Transavia Otomasi Pratama
Pratama
Lain-lain (Dibawah Rp 1.000.000.000)
Jumlah
2012
5.349.101.150
2.081.489.080
2.037.404.000
1.237.749.500
6.908.943.428
2.288.764.976
4.474.859.165
Third parties
Pabrik mesin TEHA
Singapore Diesel Union Pte Ltd
PT Alfa Makmur Sejati
LVD Company NV
PT Transavia Otomasi
Pratama
Others (Under Rp 1,000,000,000)
17.614.687.158
6.763.624.141
Total
47
10. PERPAJAKAN
a.
10. TAXATIONS
Utang Pajak
a.
2013
2012
Entitas Induk
Pajak penghasilan :
Pasal 21
Pasal 23 dan 26
Pasal 25
Pasal 29
Pasal 4 (2)
Pajak Pertambahan Nilai
888.131.839
90.408.044
483.120.475
4.057.692.634
44.300.237
1.692.006.579
588.088.739
116.852.634
45.758.483
4.726.125.881
819.969.991
585.297.681
Parents Entity
Income tax
Art 21
Art 23 and 26
Art 25
Art 29
Art 4 (2)
Value Added Tax
Sub jumlah
7.255.659.808
6.882.093.409
Sub total
Entitas Anak
Pajak penghasilan :
Pasal 21
Pasal 23 dan 26
Pasal 25
Pasal 29
Pajak Pertambahan Nilai
149.734.617
189.564
107.473.937
20.250.184
152.464.883
Subsidiaries Entity
Income tax
Art 21
Art 23 and 26
Art 25
Art 29
Value Added Tax
Sub jumlah
430.113.185
Sub total
7.685.772.993
6.882.093.409
Total
Jumlah
b.
Taxes Payable
b.
2013
Entitas Induk
Kini
Tangguhan
(9.945.465.250)
1.131.912.812
(6.913.508.750)
365.831.558
Parents Entity
Current tax
Deferred tax
Sub jumlah
(8.813.552.438)
(6.547.677.192)
Sub total
Entitas Anak
Kini
Tangguhan
(1.656.648.750)
151.391.914
Subsidiary
Current tax
Deferred tax
Sub jumlah
(1.505.256.836)
Sub total
(10.318.809.274)
(6.547.677.192)
Total
Jumlah
48
Perhitungan Fiskal
c.
2013
Fiscal Calculation
2012
Entitas Induk
Parent Entity
44.983.902.870
21.213.639.742
(6.709.243.422)
(2.875.402.047)
(2.302.231.713)
2.302.231.713
35.399.257.401
21.213.639.742
(56.710.488)
(54.972.569)
(88.336.913)
4.053.831.001
1.729.676.636
2.967.725.650
(169.751.037)
1.169.572.434
2.064.329.458
(792.364.610)
Permanent different :
Interest income
Expense non
deductible
Timming different :
Depreciation expense
Employee benefit expense
Pension realization
39.781.861.249
27.654.035.456
Fiscal profit
9.945.465.250
6.913.508.750
Beda Tetap :
Pendapatan bunga
Beban yang tidak dapat
dikurangkan
Beda Waktu :
Beban penyusutan
Beban imbalan kerja
Realisasi pesangon
Laba Fiskal
Jumlah taksiran pajak
penghasilan badan
Kredit Pajak :
Pajak Penghasilan:
Pasal 22
Pasal 23
Pasal 25
875.710.229
526.702.663
4.485.359.724
813.367.894
930.917.642
443.097.333
Credit tax:
Income tax:
Art 22
Art 23
Art 25
5.887.772.616
2.187.382.869
4.057.692.634
4.726.125.881
49
Pajak Tangguhan
d.
Deferred Tax
(Dibebankan)/
dikreditkan ke
laporan laba rugi /
(Charged to) / credited
31 Desember 2012 to statement of income December 31, 2013
Entitas induk
Penyusutan
Penyisihan manfaat
karyawan
Sub jumlah
Parent entity
1.228.765.535
432.419.159
1.661.184.694
596.523.097
699.493.653
1.296.016.750
Depreciation
Allowance of
employee benefits
1.825.288.632
1.131.912.812
2.957.201.444
Sub total
151.391.914
151.391.914
Subsidiary
1.825.288.632
1.283.304.726
3.108.593.358
Entitas anak
Aset pajak tangguhan bersih
31 Desember 2011
(Dibebankan)/
dikreditkan ke
laporan laba rugi /
(Charged to) / credited
to statement of income
Entitas induk
Penyusutan
Penyisihan manfaat
karyawan
Aset pajak tangguhan bersih
Parent entity
544.942.765
683.822.770
1.228.765.535
914.514.309
(317.991.212)
596.523.097
Depreciation
Allowance of
employee benefits
1.459.457.074
365.831.558
1.825.288.632
11. INVESTASI
11. INVESTMENT
2013
PT Kartech Netsu Teknik
2012
-
1.408.750.000
Saldo awal /
Beginning
balance
of purchase
Penambahan /
Penguragan /
Reklasifikasi /
Saldo akhir /
investment
Addition
Deduction
Reclasification
Ending balance
Acquisition
Biaya
perolehan
Tanah
Bangunan
Instalasi
listrik
cost
6.969.555.800
110.551.410
7.080.107.210
15.437.506.049
2.438.226.551
17.875.732.600
35.481.600
63.000.000
98.481.600
installation
32.157.770
8.085.000
40.242.770
installation
1.104.631
6.500.000
7.604.631
installation
AC
Instalasi
telepon
Kendaraan
Mesin
Telephone
9.264.247.547
6.955.949.222
3.119.345.570
19.339.542.339
Vehicle
11.271.484.632
1.881.994.717
6.494.939.769
19.648.419.118
Machine
7.526.589.802
2.880.427.396
3.989.232.671
14.396.249.869
equipment
13.402.997.761
13.402.997.761
in progress
50.538.127.831
14.330.149.296
27.021.100.771
91.889.377.898
Inventaris
kantor
Building
Electricity
Instalasi
AC
Land
Office
Bangunan
dalam
pelaksanaan
Jumlah
Construction
Akumulasi
Accumulated
penyusutan
Bangunan
Total
depreciation
1.316.748.775
1.065.809.319
818.125.386
3.200.683.480
Buildings
Electricity
Instalasi
33.719.100
40.031.250
8.325.000
82.075.350
18.449.430
4.066.042
22.515.472 AC installation
telepon
879.423
599.167
1.478.590
Kendaraan
3.708.337.002
5.149.025.218
1.809.836.002
10.667.198.222
Vehicle
Mesin
4.908.544.558
1.762.150.967
2.430.967.544
9.101.663.069
Machine
Inventaris
kantor
4.005.264.441
2.642.922.633
2.042.353.467
8.690.540.541
Jumlah
13.991.942.729
10.659.939.387
7.114.272.608
31.766.154.724
Nilai buku
36.546.185.102
listrik
Instalasi AC
installation
Telephone
Instalasi
installation
Office
60.123.223.174
51
equipment
Total
Book value
Saldo awal /
Penambahan /
Pengurangan /
Reklasifikasi /
Saldo akhir /
Beginning balance
Addition
Deduction
Reclasification
Ending balance
Biaya perolehan
Acquisition cost
Tanah
6.969.555.800
6.969.555.800
Land
Bangunan
1.274.800.000
14.162.706.049
15.437.506.049
Instalasi listrik
35.481.600
35.481.600
Building
Electricity
installation
Instalasi AC
18.157.770
14.000.000
32.157.770
AC installation
874.631
230.000
1.104.631
Telephone
installation
Kendaraan
6.676.710.131
2.587.537.416
9.264.247.547
Vehicle
Mesin
4.038.551.432
7.232.933.200
11.271.484.632
Machine
Inventaris kantor
5.503.442.247
2.023.147.555
7.526.589.802
Office equipment
10.280.226.714
3.882.479.335
(14.162.706.049)
Construction in
progress
Jumlah
34.797.800.325
15.740.327.506
50.538.127.831
Total
Accumulated
depreciation
Buildings
Instalasi telepon
Akumulasi
penyusutan
1.193.997.500
122.751.275
1.316.748.775
33.269.100
450.000
33.719.100
Electricity
installation
18.157.763
291.667
18.449.430
AC installation
874.631
4.792
879.423
Telephone
installation
2.767.313.014
3.131.715.658
941.023.988
1.776.828.900
3.708.337.002
4.908.544.558
Vehicle
Machine
2.941.751.548
1.063.512.893
4.005.264.441
Office equipment
Jumlah
10.087.079.214
3.904.863.515
13.991.942.729
Total
Nilai buku
24.710.721.111
36.546.185.102
Book value
Bangunan
Instalasi listrik
Instalasi AC
Instalasi telepon
Kendaraan
Mesin
Inventaris kantor
2013
2012
4.818.841.071
2.663.682.342
2.295.431.537
1.241.181.173
Jumlah
7.114.272.608
3.904.863.515
Total
52
1.433.741.193
2.309.786.831
15.099.813
349.757.620
1.448.841.006
2.659.544.451
Acquisition cost :
Boiler certification
Computer programe
3.743.528.024
364.857.433
4.108.385.457
Akumulasi
amortisasi
Sertifikasi boiler
Program komputer
910.145.568
1.966.794.123
3.460.374
480.398.330
913.605.942
2.447.192.453
Accumulated
amortization
Boiler certification
Computer programe
Jumlah akumulasi
amortisasi
2.876.939.691
483.858.704
3.360.798.395
Total accumulated
amortization
747.587.062
Total
Jumlah
866.588.333
53
910.145.568
2.303.424.956
523.595.625
6.361.875
1.433.741.193
2.309.786.831
Acquisition cost :
Boiler certification
Computer
Jumlah biaya
perolehan
3.213.570.524
529.957.500
3.743.528.024
Total acquisition
cost
910.145.568
1.966.794.123
Accumulated
amortization
Boiler certification
Computer
Total accumulated
2.876.939.691
amortization
Akumulasi
amortisasi
Sertifikasi boiler
Program komputer
Jumlah akumulasi
amortisasi
Jumlah
910.145.568
1.435.270.228
2.345.415.796
531.523.895
531.523.895
868.154.728
866.588.333
Total
54
2012
Jangka Pendek :
Short term :
Rupiah
Pihak ketiga:
PT Bank Central Asia, Tbk
PT Bank DBS Indonesia
94.067.225.928
4.618.445.740
45.274.713.719
5.000.000.022
Rupiah
Third parties
PT Bank Central Asia, Tbk
PT Bank DBS Indonesia
Sub jumlah
98.685.671.668
50.274.713.741
Sub total
9.038.886.818
1.944.400.000
12.041.718.000
1.830.000.000
US Dollar
Third parties
PT Bank DBS Indonesia
PT Bank Central Asia, Tbk
10.983.286.818
13.871.718.000
Sub total
109.668.958.486
64.146.431.741
Total
Long term :
17.675.000.002
(3.835.000.000)
13.840.000.002
22.230.789.197
Rupiah
Third parties:
PT Bank Central Asia, Tbk
(4.522.314.203)
Net of current
maturities
Third parties
PT Bank Central Asia, Tbk
17.708.474.994
a)
a)
b)
b)
55
Local
credit
facility
amounting
to
Rp 25,000,000,000 with 11% interest rate p.a. The
loan term is until September 19, 2014.
Time Loan Revolving I Facility amounting to
Rp 70,500,000,000 with 10,75% interest rate s p.a.
The loan term is until September 19, 2014
c)
c)
d)
d)
e)
f)
g)
h)
e)
f)
g)
h)
a)
a)
b)
c)
d)
e)
f)
g)
h)
b)
c)
d)
e)
f)
g)
h)
56
facilities
2013
2012
Kredit investasi I
Kredit investasi II
Kredit investasi III
Kredit investasi IV
1.666.666.667
1.333.333.332
835.000.000
663.488.537
833.333.333
666.666.666
-
Investments Credit I
Investments Credit II
Investments Credit III
Investments Credit IV
Jumlah
3.834.999.999
2.163.488.536
Total
a)
Fasilitas
Uncommited
Short
Term
sebesar
USD 4.000.000 digunakan untuk pembiayaan impor
dengan LC dan bank garansi dan pembiayaan piutang.
57
a)
a)
a)
a)
b)
b)
c)
c)
d)
d)
e)
e)
f)
f)
Personal Guarantee
(Shareholder)
of
Kenneth
Sutardja
58
2013
2012
Rupiah
Dolar Amerika Serikat
Euro
Dolar Singapura
Yen
Dolar Australia
19.713.627.877
5.889.841.992
1.847.644.463
345.538.513
37.952.347
-
26.465.529.872
3.902.883.273
2.773.527.961
271.756.170
21.451.104
69.910.849
Rupiah
Dolar Amerika Serikat
Euro
Dolar Singapura
Yen
Dolar Australia
Jumlah
27.834.605.192
33.505.059.229
Total
2012
Pihak ketiga
Rupiah
2.491.478.088
236.078.900
Third parties
Rupiah
Jumlah
2.491.478.088
236.078.900
Total
2012
Rupiah
Dolar Amerika Serikat
234.979.757
15.013.339.826
26.665.936.266
Rupiah
US Dollar
Jumlah
234.979.757
41.679.276.092
Total
2012
Beban bunga
Jumlah
59
199.497.742
199.497.742
Interest expense
Total
Tingkat diskonto
Tingkat kenaikan gaji
Umur pensiun
2013
2012
6,5%
6%
55 Tahun
6%
6%
55 Tahun
Discount Rate
Salary growth rate
Age of retirement
a.
a.
17.091.366.146
17.091.366.146
13.697.826.918
13.697.826.918
(77.616.859)
(82.550.429)
(8.314.447.274)
(8.685.254.406)
8.699.302.013
4.930.022.083
60
b.
2013
2012
2.047.256.002
1.024.990.460
1.193.299.555
606.476.321
4.933.570
465.614.013
4.933.570
259.620.012
3.542.794.045
2.064.329.458
3.542.794.045
2.064.329.458
c.
2013
Saldo awal
Koreksi saldo awal
entitas anak
Beban imbalan pada tahun
berjalan
Pembayaran imbalan pasca kerja
pada tahun berjalan
Beban pemutusan pada tahun
berjalan
4.930.022.083
3.658.057.235
396.236.922
3.542.794.045
2.064.329.458
(169.751.037)
(792.364.610)
Beginning balance
Correction beginning balance
of subsidiaries
Employee benefits expense
current year
Payment of employee benefits
current year
Payment during
the year
Saldo akhir
8.699.302.013
4.930.022.083
Ending balance
a.
2013
6.092.972
Jumlah
6.092.972
Total
61
b.
2013
2012
(474.981)
Jumlah
(474.981)
Total
21. EKUITAS
a.
21. EQUITY
Modal Saham
a.
Jumlah Saham
ditempatkan dan
Disetor Penuh /
Total Issued and
Fully Paid up
Pemegang Saham
Capital Stock
Persentase
Kepemilikan /
Percentage of
Ownership
Jumlah / Total
Shareholders
807.540.000
10.000
83,15%
0,01%
80.754.000.000
1.000.000
163.640.000
16,85%
16.364.000.000
Jumlah
971.190.000
100%
97.119.000.000
Total
Pemegang Saham
Persentase
Kepemilikan/
Percentage of
Ownership
Jumlah Saham/
Ditempatkan
dan disetor
penuh/ Total
issued and fully
paid
Jumlah/
Total
Shareholders
Hadi Sutardja
Stella Respati Sutardja
Kenneth Sutardja, Msc.
37,50%
37,50%
25,00%
7.200
7.200
4.800
7.200.000.000
7.200.000.000
4.800.000.000
Hadi Sutardja
Stella Respati Sutardja
Kenneth Sutardja, Msc.
Jumlah
100,00%
19.200
19.200.000.000
Total
62
c.
b.
Dividen
c.
Hadi Sutardja
Stella Respati Sutardja
Kenneth Sutardja, M sc
Jumlah
Dividend
Based on the Notarial Deed No. 43 dated March
27, 2013 and Notarial Deed No. 39 dated
December 17, 2012 of Notary Fathiah Helmi, S.H.,
The Entity paid dividends of Rp 16,888,888,889
and Rp 8,000,000,000 with the following details:
2013
d.
2012
6.333.333.333
6.333.333.333
4.222.222.223
3.000.000.000
3.000.000.000
2.000.000.000
Hadi Sutardja
Stella Respati Sutardja
Kenneth Sutardja, Msc
16.888.888.889
8.000.000.000
Total
d.
2013
2012
28.637.000.000
(2.648.116.100)
25.988.883.900
63
22. PENJUALAN
22. SALES
2012
Pihak ketiga
Penjualan
Klaim penjualan
307.920.125.451
(55.466.120)
243.841.925.779
(40.200.000)
Third parties
Sales
Sales claim
Jumlah
307.864.659.331
243.801.725.779
Total
2013
2012
Pihak ketiga
Rekayasa dan konstruksi
Perdagangan
Sewa
301.898.008.781
5.966.650.550
-
43.928.410.180
113.649.714.901
54.438.458.404
Third parties
Construction and enggineerig
Trading
Rental
Jumlah
307.864.659.331
212.016.583.485
Total
Jumlah / Total
2013
2012
Krakatau
Engenering
Taikisha Indonesia
Engenering
60.464.631.283
199.193.807.067
65%
Jumlah
199.193.807.067
60.464.631.283
65%
64
24,80%
24,80%
Krakatau
Engenering
Taikisha Indonesia
Engenering
Total
2013
Persediaan bahan baku awal
Pembelian bahan baku
2012
58.752.167.313
121.265.375.930
38.128.495.063
108.553.179.351
180.017.543.243
146.681.674.414
(63.914.932.175)
(58.752.167.313)
116.102.611.068
37.142.625.705
61.533.625.867
87.929.507.101
16.416.368.924
62.853.756.986
214.778.862.640
66.239.746.033
(76.404.461.002)
167.199.633.011
74.182.885.219
(66.239.746.033)
6.420.187.844
(9.964.706.294)
Jumlah
201.069.629.221
175.142.772.197
Total
2012
25.182.612.669
17.074.210.823
7.874.542.657
4.818.841.071
3.787.233.084
1.684.519.005
498.497.429
477.364.901
14.449.050.664
37.669.236.239
5.194.860.050
2.663.682.341
1.218.242.343
923.148.741
350.964.687
356.530.829
126.706.708
9.097.520
28.041.092
-
Jumlah
61.533.625.867
62.853.756.986
Total
65
Komisi
Gaji
Biaya sewa
Perjalanan dinas
Jamuan
Perbaikan dan pemeliharaan
kendaraan
M arketing support
Iklan
Jumlah
2012
8.982.674.639
8.467.124.913
1.608.646.555
1.486.662.436
1.333.301.354
8.876.600.309
4.801.481.008
2.035.066.665
2.218.427.761
1.618.752.130
431.768.082
308.465.439
173.123.139
181.877.778
250.819.376
279.916.983
Commision
Salaries
Rental
Travelling
Entertainment
Repair and maintenance
vehicle
Marketing support
Advertise
22.791.766.557
20.262.942.010
Total
2012
Gaji
Penyisihan imbalan kerja (Catatan 19)
Penyusutan (Catatan 12)
Pajak
Audit dan konsultan
Provisi dan administrasi bank
Perbaikan dan pemeliharaan
Perjalanan dinas
Telepon dan internet
Keperluan kantor
Amortisasi (Catatan 13)
Software
Perizinan
Seragam dan sepatu kerja
Tour dan outing
Asuransi
Pajak kendaraan
Pajak bumi dan bangunan
Fotokopi dan cetakan
Umum
Surat, materai dan benda pos
Pelatihan
Lain-lain
16.100.877.512
3.542.794.045
2.295.431.537
2.105.139.196
1.353.282.438
885.178.439
784.829.311
726.446.043
687.348.099
573.453.360
483.858.704
404.388.424
352.667.500
332.233.675
326.511.500
290.396.845
226.282.517
226.135.015
211.459.071
212.297.750
151.124.472
150.815.319
-
7.310.852.730
2.064.329.458
1.241.181.173
1.607.764.709
1.330.527.275
583.976.502
413.641.261
795.910.363
372.006.866
470.994.309
531.523.895
49.815.277
162.672.000
153.014.200
274.362.072
96.376.950
56.799.839
156.427.341
128.799.120
72.967.056
136.428.550
145.007.623
Salaries
Employee benefit (Note 19)
Depreciation (Note 12)
Tax
Audit and consultant
Provision and bank charges
Repair and maintenance
Travelling
Telephone and internet
Office equipment
amortization (Note 13)
Software
Permitt
Uniform and shoes
Tour and outing
Insurance
Vehicle tax
Land tax
Fotocopy and printing
General
Letter, materai and postage
Trainning
Others
Jumlah
32.422.950.772
18.155.378.569
Total
66
Bunga deposito
Jasa Giro
Jumlah
2012
94.952.189
19.726.350
48.786.146
6.186.423
Interest deposits
Jasa giro
114.678.539
54.972.569
Total
2012
10.509.846.095
7.353.771.080
2013
2012
31.763.338.723
14.665.962.550
512.667.691
6.367
62
2.303.434
Total
Jumlah
a.
a.
Sifat Hubungan/
Nature of relation
Sifat Transaksi/
Nature of transactions
67
Utang
lain-lain/
Other payable
PT Kartech Netsu
Teknik
Tujuan penggunaan
dana/ Intended use of
funds
Jatuh
tempo/
Due
date
Untuk membayar
tagihan katering yang
semula dibayarkan
PT Grand Kartech/
To pay the catering
bill that paid by
PT Grand Kartech
30 hari/ Tidak
Dalam tagihan
30 days ada/ None dibuatkan list namanama karyawan
PT Prima Jabar
Steel/ In the invoice
made the list of
employees names
Untuk membayar
hutang subcont ke
PJS/ To pay the
subcont payable to
PJS
30 hari/ Tidak
Kontrak pekerjaan/
30 days ada/ None Job contracts
Tingkat
bunga/
Interest
rate
1
tahun/
1 year
Persyaratan lainnya/
Other requirements
Utang
lain-lain
jangka
panjang/
Long term payable
Tn. Kenneth Sutardja
b.
Pinjaman pemegang
saham/ Shareholder
loan
Untuk operasional
perusahaan/ For
Entitys operational
1
tahun/
1 year
10,25%
Kontrak perjanjian
pinjaman/ Loan
agreements
b.
2013
Piutang lain-lain
PT Prima Jabar Steel
554.907.000
Other receivable
PT Prima Jabar Steel
Utang usaha
PT Prima Jabar Steel
17.429.368.352
Trade payable
PT Prima Jabar Steel
1.408.750.000
68
b.
AND
LIABILITIES
2013
2012
M ata Uang asing/ Ekuivalen Rp / M ata Uang asing/ Ekuivalen Rp /
Foreign currency Equivalent Rp Foreign currency Equivalent Rp
Aset
Kas dan
setara kas
USD
Sub jumlah
Deposito yang dibatasi
pengunaannya
USD
Sub jumlah
Piutang usaha
USD
EURO
Sub jumlah
Pembayaran dimuka
USD
EURO
AUD
SGD
YEN
Sub jumlah
Jumlah aset - bersih
Liabilitas
Utang bank
USD
Sub jumlah
Utang usaha
USD
SGD
EURO
YEN
AUD
Sub jumlah
Uang muka penjualan
USD
Sub jumlah
Jumlah liabilitas - bersih
308.592,40
IN
3.761.432.763
3.761.432.763
225.586,64
2.181.422.809
2.181.422.809
Assets
Cash and cash
equivalent
USD
Sub total
Restricted deposits
113.338
1.381.476.882
1.381.476.882
97.260
940.504.200
940.504.200
USD
Sub total
4.066.764
15.884
49.569.782.983
267.191.753
49.836.974.736
3.165.266
-
30.608.120.499
30.608.120.499
Trade receivable
USD
EURO
Sub total
340.252
292.367
4.820
403.486
4.147.330.697
4.917.900.307
46.406.888
46.804.410
9.111.637.892
64.091.522.273
507.493
10.250
1.657
4.872
-
4.907.452.518
131.307.426
16.611.427
38.523.732
5.093.895.103
38.823.942.611
Advance payments
USD
EURO
AUD
SGD
YEN
Sub total
Tolal assets - net
901.082
10.983.286.818
10.983.286.818
1.434.511
13.871.718.000
13.871.718.000
Liabilities
Banks loan
USD
Sub total
483.210
35.889
109.842
327.175
-
5.889.841.992
345.538.513
1.847.644.463
37.952.347
8.120.977.315
403.607
34.369
216.513
191.579
6.974
3.902.883.273
271.756.170
2.773.527.961
21.451.104
69.910.849
7.039.529.357
Trade payable
USD
SGD
EURO
YEN
AUD
Sub total
19.104.264.133
2.757.594
26.665.936.266
26.665.936.266
47.577.183.623
Sales advance
USD
Sub total
Total liabilities - net
69
GI Custom
GI Energy Gen
Service
Jumlah / Total
48.216.450.250
110.619.219.828
52.520.965.871
58.716.842.972
37.791.180.410
307.864.659.331
Net sales
Penjualan bersih
72.246.569.528
34.301.992.171
38.348.584.313
24.681.815.215
201.069.629.221
Laba kotor
38.372.650.300
18.218.973.700
20.368.258.659
13.109.365.195
106.795.030.110
Gross profit
16.725.782.256
1.300.519.903
(377.164.305)
Selling expense
unnalocated
General and
administrative
unnalocated
Financial income
Financial expense
Gain of subsidiary
acquisition
Loss on foreign
exchange
Others
44.983.902.870
(10.318.809.274)
(2.901.279.892)
Tax expense
Pra acquisition
31.763.813.704
Net income
for the year
(22.791.766.557)
(32.422.950.772)
114.678.539
(10.509.846.095)
2.875.402.047
Other information
Segmen Aset
dan Liabilitas
Aset segmen yang
tidak dapat
dialokasi
329.229.682.963
segment Asset
unnalocated
Jumlah aset
329.229.682.963
Total assets
174.290.096.531
Liabilities segment
unnalocated
Jumlah liabilitas
174.290.096.531
Total liabilities
70
GI Automotive Plan
GI Custom
GI Energy Gen
Service
Jumlah / Total
54.438.458.404
113.649.714.901
43.928.410.180
17.378.139.937
14.407.002.357
243.801.725.779
Net sales
Penjualan bersih
81.643.909.876
31.557.379.311
12.484.142.983
10.349.731.216
175.142.772.197
Laba kotor
32.005.805.025
12.371.030.869
4.893.996.954
4.057.271.141
68.658.953.582
Gross profit
15.330.849.594
(672.908.988)
(1.055.285.762)
Selling expense
unnalocated
General and
administrative
unnalocated
Finance income
Finance expense
Loss on foreign
exchange
Others
21.213.639.742
Beban pajak
(6.547.677.192)
Tax expense
Laba Bersih
Tahun Berjalan
14.665.962.550
Net income
for the year
(20.262.942.010)
(18.155.378.569)
54.972.569
(7.353.771.080)
Informasi Lainnya
Other information
Segmen Aset
dan Liabilitas
Aset segmen yang
tidak dapat
dialokasi
228.798.526.560
segment Asset
unnalocated
Jumlah aset
228.798.526.560
Total assets
192.647.366.745
Liabilities segment
unnalocated
71
33. OBJECTIVES
AND
FINANCIAL
MANAGEMENT POLICIES
RISK
Pengelolaan Modal
Capital Management
Persyaratan
permodalan
eksternal
tersebut
dipertimbangkan oleh Entitas pada Rapat Umum
Pemegang Saham Tahunan (RUPST).
3.835.000.000
13.840.000.002
Jumlah Utang
17.675.000.002
Total debt
Jumlah ekuitas
154.939.586.432
Total equity
11,41%
72
33. OBJECTIVES
AND
FINANCIAL
MANAGEMENT POLICIES (Continued)
RISK
a. Risiko Kredit
a.
Credit Risk
73
33. OBJECTIVES
AND
FINANCIAL
MANAGEMENT POLICIES (Continued)
a.
RISK
2013
2012
43.141.774.373
33.991.232.391
12.667.195.643
17.203.103
1.630.949.620
23.662.786.465
7.695.535.993
295.434.096
371.101.514
4.492.423.848
Sub jumlah
Cadangan kerugian
penurunan nilai
81.119.909.204
46.845.727.842
(64.533.948)
Sub total
Allowance for impairment
losses
Jumlah
81.055.375.256
46.845.727.842
Total
74
33. OBJECTIVES
AND
FINANCIAL
MANAGEMENT POLICIES (Continued)
2013
RISK
2012
10.844.988.037
4.560.652.731
1.823.260.450
81.055.375.256
2.236.304.200
46.845.727.842
Restricted deposit
Trade receivable
Jumlah
93.723.623.743
53.642.684.773
Total
75
Tukar
Mata
Uang
33. OBJECTIVES
AND
FINANCIAL
MANAGEMENT POLICIES (Continued)
Asing
RISK
76
33. OBJECTIVES
AND
FINANCIAL
MANAGEMENT POLICIES (Continued)
d. Risiko Likuiditas
RISK
d. Liquidity Risk
Jumlah tercatat /
Total recorded
Arus kas
kontraktual /
Cash flow
contractual
Kurang dari 1
tahun / Under 1
year
Lebih dari 1
tahun / More
than 1 year
30.326.083.280
127.343.958.488
30.326.083.280
127.343.958.488
30.326.083.280
113.503.958.486
13.840.000.002
Jumlah
157.670.041.768
157.670.041.768
143.830.041.766
13.840.000.002
Total
77
INSTRUMEN KEUANGAN
Nilai Wajar /
Fair value
31 Desember 2013
Aset keuangan
Financial assets
10.844.988.037
81.055.375.256
1.490.929.405
10.844.988.037
81.055.375.256
1.490.929.405
Jumlah
93.391.292.698
93.391.292.698
Total
Liabilitas keuangan
Financial liabilities
Utang bank
Utang usaha
Utang lain-lain
127.343.958.488
27.834.605.192
2.491.478.088
127.343.958.488
27.834.605.192
2.491.478.088
Banks loan
Trade payable
Others payables
Jumlah
157.670.041.768
157.670.041.768
Total
78
Nilai Wajar /
Fair value
31 Desember 2012
Aset keuangan
Financial assets
4.560.652.731
46.845.727.842
1.008.040.417
4.560.652.731
46.845.727.842
1.008.040.417
Jumlah
52.414.420.990
52.414.420.990
Total
Liabilitas keuangan
Utang bank
Utang usaha
Utang lain-lain
Biaya yang masih harus dibayar
Jumlah
Financial liabilities
86.377.220.938
50.934.427.581
1.644.828.900
199.497.742
86.377.220.938
50.934.427.581
1.644.828.900
199.497.742
Banks loan
Trade payable
Others payables
Accrued expense
139.155.975.161
139.155.975.161
Total
2013
M odal ditempatkan dan disetor:
Inbreng saham PT Prima Jabar
Steel
Kapitalisasi laba
ditahan
Penambahan investasi:
PT Prima Jabar Steel melalui
inbreng saham
PT Kartech Netsu melalui
utang lain-lain
Jumlah
2012
24.355.000.000
15.200.000.000
7.200.000.000
(24.355.000.000)
15.200.000.000
79
(1.408.750.000)
Additional invesment
PT Prima Jabar Steel through
inbreng stock
PT Kartech Netsu through
Other payable
5.791.250.000
Total
Perikatan
Commitments
80
36. COMMITMENTS
(Continued)
AND
CONTINGENCY
Kontijensi
Contingency
37. KEJADIAN
PELAPORAN
SETELAH
TANGGAL
a. Berdasarkan
a. Surat Perjanjian Sewa Menyewa
Bangunan No. 02/I/2014 tanggal 2 Januari 2014
antara Entitas dengan PT Prima Jabar Steel
(Entitas Anak), Entitas memperpanjang masa
sewa gedung seluas 3.407 m2 yang beralamat di
Jalan Rawa Gelam III No. 1 KIP, Jakarta Timur
sampai dengan tanggal 31 Desember 2014.
a.
b. Berdasarkan Surat
c.
Perjanjian Sewa Menyewa
Kendaraan No. 01/I/2014 tanggal 2 Januari 2014
antara Entitas dengan PT Prima Jabar Steel
(Entitas Anak), Entitas memperpanjang masa
sewa kendaraan sampai dengan tanggal 31
Desember 2014.
b.
c.
c.
d.
d.
81
PROFORMA
38. PRO
FORMA
STATEMENTS
CONSOLIDATED
FINANCIAL
a.
2013
2012
AS ET
ASSETS
Aset Lancar
Kas dan setara kas
Deposito yang dibatasi
penggunaannya
Piutang usaha :
Pihak ketiga
Piutang lain-lain :
Pihak ketiga
Persediaan
Pembayaran dimuka
Jumlah Aset Lancar
Current Assets
10.844.988.037
5.171.426.288
1.823.260.450
2.236.304.200
81.055.375.256
46.995.543.855
1.490.929.405
140.419.245.819
28.301.414.602
514.997.640
125.093.391.816
14.954.083.900
Restricted deposit
Trade receivable :
Third parties
Others receivable :
Third parties
Inventories
Advance payments
263.935.213.569
194.965.747.699
1.100.000.000
3.108.593.358
215.065.800
60.123.223.174
747.587.062
1.100.000.000
1.825.288.632
1.408.750.000
165.025.800
40.216.395.011
866.588.333
Restricted deposits
Deferred tax assets
Investments
Guarantee
Property and equipment - net
Intangible assets
65.294.469.394
45.582.047.776
329.229.682.963
240.547.795.475
TOTAL ASSETS
JUMLAH AS ET
82
LAPORAN
KEUANGAN
KONSOLIDASIAN (Lanjutan)
PROFORMA
2013
FINANCIAL
2012
Current Liabilities
Utang bank
Utang usaha:
Pihak ketiga
Utang lain-lain:
Pihak ketiga
Pihak berelasi
Uang muka penjualan
Biaya yang masih harus dibayar
Utang pajak
Utang jangka panjang - bagian
yang jatuh tempo dalam
waktu satu tahun:
Bank
109.668.958.486
64.146.431.741
27.834.605.192
30.089.472.570
2.491.478.088
234.979.757
7.685.772.993
4.310.711.098
1.408.750.000
41.679.276.092
199.497.742
9.737.374.736
Banks loan
Trade payable :
Third parties
Others payable :
Third parties
Related parties
Advance sales
Accrued expense
Taxes payable
3.835.000.000
4.522.314.203
151.750.794.516
156.093.828.182
Non-Current Liabilities
13.840.000.002
8.699.302.013
-
17.708.474.994
5.326.259.005
2.239.552.000
22.539.302.015
25.274.285.999
Ekuitas
M odal saham - nilai nominal
Rp 100 per saham (31 Desember
2012: Rp 1.000.000)
M odal dasar - 3.200.000.000 saham
(31 Desember 2012 : 76.800)
M odal ditempatkan dan disetor
penuh 971.190.000 saham
(31 Desember 2012 : 19.200)
Tambahan modal disetor
Saldo laba
Equity
97.119.000.000
25.988.883.900
31.825.609.560
19.200.000.000
39.974.627.680
154.933.493.460
59.174.627.680
Sub total
6.092.972
5.053.614
Jumlah Ekuitas
154.939.586.432
59.179.681.294
Total Equity
JUMLAH LIABILITAS
DAN EKUITAS
329.229.682.963
240.547.795.475
Sub jumlah
Kepentingan non pengendali
83
PROFORMA
2013
Penjualan Bersih
307.864.659.331
243.801.725.779
Net Sales
201.069.629.221
165.564.983.350
Laba Kotor
106.795.030.110
78.236.742.429
Gross Profit
Beban penjualan
Umum dan administrasi
Pendapatan keuangan
Beban keuangan
Keuntungan atas akuisisi
entitas anak
Laba (rugi) selisih kurs
Lain-lain bersih
(22.791.766.557)
(32.422.950.772)
114.678.539
(10.509.846.095)
(20.343.215.023)
(21.249.135.640)
147.979.441
(7.353.771.080)
Selling expense
General and administrative
Financial income
Financial expense
2.875.402.047
1.300.519.903
(377.164.305)
(668.125.781)
(1.145.959.985)
44.983.902.870
27.624.514.361
(10.318.809.274)
(2.901.279.892)
(8.053.345.567)
-
LABA BERS IH
TAHUN BERJALAN
31.763.813.704
19.571.168.794
OTHER COMPREHENSIVE
INCOME
19.571.168.794
31.763.338.723
474.981
19.570.187.753
981.041
31.763.813.704
19.571.168.794
TOTAL
31.763.338.723
474.981
19.570.187.753
981.041
31.763.813.704
19.571.168.794
TOTAL
PENDAPATAN
KOMPREHENS IF
LAINNYA
TOTAL NET
JUMLAH LABA KOMPREHENS IF
BERS IH TAHUN BERJALAN
LABA BERS IH
TAHUN BERJALAN YANG DAPAT
DIATRIBUS IKAN KEPADA
Pemilik entitas induk
Kepentingan non pengendali
JUMLAH
JUMLAH LABA
KOMPREHENS IF
TAHUN BERJALAN YANG
DAPAT DIATRIBUS IKAN
KEPADA:
Pemilik entitas induk
Kepentingan non pengendali
JUMLAH
31.763.813.704
84
T ambahan Modal
Disetor /
Additional paid
in capital
T elah
Ditentukan
Penggunaannya /
Appropriated
Belum Ditentukan
Penggunaannya /
Unnapropriated
6.000.000.000
28.404.439.927
13.200.000.000
13.200.000.000
Pembagian deviden
(8.000.000.000)
(8.000.000.000)
19.570.187.753
19.570.187.753
19.200.000.000
39.974.627.680
62.270.926
Pembagian dividen
77.919.000.000
Kepentingan
non pengendali /
Non controlling
interest
Saldo Laba /
Retained Earnings
4.344.573
34.408.784.500
Balance as of January 1,
2012
(272.000)
13.199.728.000
(8.000.000.000)
Deviden
981.041
19.571.168.794
59.174.627.680
5.053.614
59.179.681.294
(62.270.926)
(16.888.888.889)
(16.888.888.889)
(16.888.888.889)
Deviden
25.988.883.900
103.907.883.900
103.907.883.900
(23.023.467.954)
(23.023.467.954)
564.377
(23.022.903.577)
31.763.338.723
31.763.338.723
474.981
31.763.813.704
Correction of retained
earnings
Net income for the years
97.119.000.000
25.988.883.900
62.270.926
31.763.338.634
154.933.493.460
6.092.972
154.939.586.432
85
Jumlah Ekuitas /
Total Equity
34.404.439.927
ATAS
LAPORAN
86
2013
2012
AS ET
ASSETS
Aset Lancar
Kas dan setara kas
Deposito yang dibatasi penggunaannya
Piutang usaha :
Pihak ketiga
Piutang lain-lain :
Pihak ketiga
Pihak berelasi
Persediaan
Pembayaran dimuka
Pajak dibayar dimuka
Jumlah Aset Lancar
Current Asset
10.418.975.562
1.823.260.450
4.560.652.731
2.236.304.200
81.055.375.256
46.845.727.842
1.458.392.322
140.319.393.177
17.675.213.474
-
453.133.417
554.907.000
124.991.913.346
8.344.896.057
-
252.750.610.241
187.987.534.593
2.957.201.444
29.532.633.760
57.341.897.626
747.587.062
214.219.900
1.825.288.632
1.408.750.000
36.546.185.102
866.588.333
164.179.900
90.793.539.792
40.810.991.967
343.544.150.033
228.798.526.560
TOTAL ASSETS
JUMLAH AS ET
87
2013
Current Liabilities
Utang bank
Utang usaha:
Pihak ketiga
Pihak berelasi
Utang lain-lain:
Pihak ketiga
Pihak berelasi
Uang muka penjualan
Biaya yang masih harus dibayar
Utang pajak
Utang jangka panjang - bagian
yang jatuh tempo dalam waktu
satu tahun:
Bank
109.668.958.486
64.146.431.741
27.759.406.958
16.046.209.260
33.505.059.229
17.429.368.352
2.242.445.606
234.979.757
7.255.659.808
236.078.900
1.408.750.000
41.679.276.092
199.497.742
6.882.093.409
Bank loans
Trade receivable:
Third parties
Related parties
Other payable :
Third parties
Related parties
Sales advance
Accrued expense
Taxes payable
3.835.000.000
4.522.314.203
167.042.659.875
170.008.869.668
Non-Current Liabilities
13.840.000.002
7.727.996.696
17.708.474.994
4.930.022.083
21.567.996.698
22.638.497.077
Ekuitas
M odal saham - nilai nominal
Rp 100 per saham (31 Desember
2012: Rp 1.000.000)
M odal dasar - 3.200.000.000 saham
(31 Desember 2012 : 76.800)
M odal ditempatkan dan disetor
penuh 971.190.000 saham
(31 Desember 2012 : 19.200)
Tambahan modal disetor
Saldo laba
Equity
97.119.000.000
25.988.883.900
31.825.609.560
19.200.000.000
16.951.159.815
Jumlah Ekuitas
154.933.493.460
36.151.159.815
Total Equity
JUMLAH LIABILITAS
DAN EKUITAS
343.544.150.033
228.798.526.560
88
2013
2012
Penjualan bersih
307.864.659.331
243.801.725.779
Net sales
212.108.053.734
175.142.772.197
Laba kotor
95.756.605.597
68.658.953.582
Gross profit
(25.120.448.052)
(25.728.829.537)
56.710.488
(10.509.846.095)
2.302.231.713
(20.262.942.010)
(18.155.378.569)
54.972.569
(7.353.771.080)
-
Selling expense
General and administrative expense
Financial income
Financial expense
Gain of subsidiaries entity
2.875.402.047
1.280.656.305
(335.591.305)
(672.908.988)
(1.055.285.762)
Beban penjualan
Umum dan administrasi
Pendapatan keuangan
Beban keuangan
Bagian laba entitas anak
Keuntungan atas akuisisi
entitas anak
Laba (rugi) selisih kurs
Lain-lain bersih
Laba sebelum pajak penghasilan
40.576.891.161
21.213.639.742
(8.813.552.438)
(6.547.677.192)
31.763.338.723
14.665.962.550
OTHER COMPREHENSIVE
INCOME
14.665.962.550
PENDAPATAN
KOMPREHENS IF
LAINNYA
JUMLAH LABA
KOMPREHENS IF BERS IH
TAHUN BERJALAN
31.763.338.723
89
M odal Ditempatkan
dan Disetor / Isued
and fully paid
Tambahan M odal
Disetor / Additional
paid in capital
Telah Ditentukan
Penggunaannya /
Appropriated
Belum Ditentukan
Penggunaannya /
Unnapropriated
6.000.000.000
10.285.197.265
16.285.197.265
13.200.000.000
13.200.000.000
Pembagian dividen
(8.000.000.000)
(8.000.000.000)
Dividend
14.665.962.550
14.665.962.550
19.200.000.000
16.951.159.815
36.151.159.815
62.270.926
(62.270.926)
Pembagian dividen
(16.888.888.889)
(16.888.888.889)
Dividend
103.907.883.900
31.763.338.723
31.763.338.723
62.270.926
31.763.338.634
154.933.493.460
77.919.000.000
25.988.883.900
97.119.000.000
25.988.883.900
90
2013
2012
200.968.981.301
(176.613.157.866)
(28.262.999.536)
(8.993.351.390)
56.710.488
(10.509.846.095)
(15.240.533.516)
(25.501.504.225)
(3.907.176.101)
54.972.569
(7.353.771.080)
(5.263.384.915)
(23.575.123.742)
(60.188.524.738)
(40.044.483.269)
(13.614.703.010)
(364.857.433)
(15.740.327.506)
(887.701.780)
(529.957.500)
(13.979.560.443)
(17.157.986.786)
316.758.861.827
(281.774.998.990)
6.000.000.000
(2.758.158.232)
(2.210.680.170)
3.171.201.982
2.913.807.600
4.897.813.850
27.296.855.313
(5.957.081.784)
(21.979.157.278)
78.745.751.707
48.988.694.552
4.577.666.526
1.280.656.305
511.990.717
4.560.652.731
12.262.437.517
10.418.975.562
4.560.652.731
91