Halaman/
Page
SURAT PERNYATAAN DIREKSI
Catatan/
Notes
30 Juni/
June 30, 2015
(Tidak Diaudit/
Unaudited )
USD
31 Desember/
December 31, 2014
USD
ASSETS
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak berelasi
Pihak ketiga - setelah dikurangi cadangan kerugian
penurunan nilai sebesar
USD 5.806.481 pada 30 Juni 2015 dan
USD 6.599.637 pada 31 Desember 2014
Piutang lain-lain
Persediaan - bersih
Uang muka dan biaya dibayar dimuka
Pajak dibayar di muka
117,876,342
8,349,932
85,204,399
134,765,800
27,243,487
888,366,914
810,514,943
463,965,247
434,327,498
7,46
2,991,612
2,747,485
8
9
10
11
152,033,181
10,850,804
91,282,990
143,214,278
24,028,802
CURRENT ASSETS
Cash and cash equivalents
Trade accounts receivables
Related parties
Third parties - net of allowance for
impairment loss of
USD 5,806,481 in June 30, 2015 and
USD 6,599,637 in December 31, 2014
Other receivables
Inventories - net
Advances and prepaid expenses
Prepaid taxes
6,46
12
13
14
11
926,084,076
333,937,806
313,603
113,021,401
786,933,317
388,883,491
545,647
119,650,511
15
16
17
861,672,910
26,711,810
5,253,218
4,398,387
41,825,126
922,994,362
26,818,510
6,047,329
5,411,785
45,279,420
2,313,218,337
2,302,564,372
JUMLAH ASET
3,201,585,251
3,113,079,315
TOTAL ASSETS
18
-3-
Catatan/
Notes
30 Juni/
June 30, 2015
(Tidak Diaudit/
Unaudited )
USD
31 Desember/
December 31, 2014
USD
19,46
272,139,993
75,312,110
20,46
82,022,250
91,397,039
47,931,782
28,105,247
144,262,520
261,112,007
17,608,021
111,563,071
104,026,360
24,196,608
18,458,721
224,597,949
210,488,910
29,581,017
24,46
25
140,691,272
13,101,828
368,945,183
12,933,174
26
44,383,331
39,262,253
1,142,755,290
1,219,365,356
21
11
22
23
24,46
25
139,920,087
99,631,931
446,699,347
105,965,183
26
27
11
29
28
70,825,481
640,312,381
2,245,162
184,532,049
38,497,616
73,526,187
159,758,003
2,531,137
190,327,180
35,439,331
1,175,964,707
1,014,246,368
30
31
33
1,309,433,569
(33,948,489)
2,770,970
1,309,433,569
(33,948,489)
2,770,970
34
6,081,861
(265,700,519)
(154,195,943)
864,441,449
18,423,805
6,081,861
(293,955,127)
(126,884,816)
863,497,968
15,969,623
882,865,254
879,467,591
3,201,585,251
3,113,079,315
15,32
35
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
CURRENT LIABILITIES
Loan from banks and financial institution
Trade accounts payables
Related parties
Third parties
Other payables
Taxes payable
Accrued expenses
Unearned revenues
Advances received
Current maturities of
long term liabilities
Long-term loans
Lease liabilities
Estimated liability for aircraft return
and maintenance cost
Total Current Liabilities
NON CURRENT LIABILITIES
Non current maturities of long-term
liabilities:
Long-term loans
Lease liabilities
Estimated liability for aircraft return
and maintenance cost
Bonds payable
Deferred tax liabilities
Employment benefits obligation
Other non current liabilities
Total Non Current Liabilities
EQUITY
Capital stock Rp 459 par value per share
for Series A Dwiwarna share and
Series B shares
Authorized - 1 of Series A Dwiwarna share
and 29,999,999,999 Series B shares
Issued and paid-up capital - 1 Series A Dwiwarna
shares and 25,868,926,632 Series B share
at June 30, 2015 and December 31, 2014
Additional paid-in capital
Stock option
Retained earnings
- Appropriated
- Unappropriated
Other comprehensive income
Equity attributable to owners of the company
Non controlling interest
Total Equity
TOTAL LIABILITIES AND EQUITY
-4-
Catatan/
Notes
PENDAPATAN USAHA
Penerbangan berjadwal
Penerbangan tidak berjadwal
Lainnya
Jumlah Pendapatan Usaha
BEBAN USAHA
Operasional penerbangan
Pemeliharaan dan perbaikan
Tiket, penjualan dan promosi
Bandara
Pelayanan penumpang
Administrasi dan umum
Operasional hotel
Operasional transportasi
Operasional jaringan
Jumlah Beban Usaha
BEBAN (PENDAPATAN) USAHA LAINNYA
Kerugian (keuntungan) selisih kurs
Lain-lain
Bersih
2014*
(Enam bulan/
six months)
(Tidak Diaudit/
Unaudited)
USD
1,607,957,327
58,085,104
174,056,283
1,840,098,714
1,591,515,587
5,986,818
159,426,621
1,756,929,026
OPERATING REVENUES
Scheduled airline services
Non-scheduled airline services
Others
Total Operating Revenues
37
39
38
41
40
42
1,057,908,945
173,082,588
152,467,236
146,470,065
130,775,180
105,962,145
14,843,371
7,856,906
5,452,631
1,794,819,067
1,198,105,189
163,096,828
171,186,100
146,979,480
146,569,260
115,631,572
16,650,131
8,447,459
8,488,546
1,975,154,565
OPERATING EXPENSES
Flight operations
Maintenance and overhaul
Ticketing, sales and promotion
User charges and station
Passenger services
General and administrative
Hotel operation
Transportation operation
Network operation
Total Operating Expenses
43
44
2015
(Enam bulan/
six months)
(Tidak Diaudit/
Unaudited)
USD
36
36
36
11
(22,351,670)
(9,912,084)
(32,263,754)
18,084,765
(435,028)
17,649,737
77,543,402
(235,875,276)
(226,277)
3,460,126
(34,349,298)
(16,644)
6,649,721
(39,094,494)
46,427,953
(268,336,693)
(17,136,441)
67,017,080
29,291,511
(201,319,614)
15,955,459
(4,870,065)
(6,935,962)
1,217,516
(3,652,549)
(2,292,273)
6,727,224
(14,841,016)
3,047,698
(7,400,283)
(22,241,299)
11,038,395
14,086,093
(25,893,848)
20,813,317
3,397,663
(180,506,297)
27,726,320
1,565,191
29,291,511
(203,028,534)
1,708,920
(201,319,614)
35
943,481
2,454,182
3,397,663
(177,369,231)
(3,137,066)
(180,506,297)
45
0.00107
(0.00869)
*) As restated - Note 5
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-5-
Catatan/
Notes
Tambahan
Modal
Disetor/
Additional
paid-up
capital
USD
Modal saham/
Capital stock
USD
Sub jumlah/
Sub total
USD
Kepentingan
non
pengendali/
Non
controlling
interest
USD
Jumlah
Ekuitas/
Total equity
USD
1,146,031,889
4,548,037
2,770,970
5,529,919
83,242,722
52,373,880
(217,464,657)
(165,090,777)
1,077,032,760
17,100,834
1,094,133,594
283,152
163,684,832
163,684,832
(33,197,028)
(33,197,028)
(33,197,028)
31
163,401,680
31
34
551,942
(551,942)
31
(2,947,800)
(2,947,800)
(2,947,800)
(177,369,231)
(3,137,066)
(180,506,297)
(205,642,770)
11,929,194
13,296,646
3,047,698
28,273,538
1,309,433,569
(31,313,639)
2,770,970
6,081,861
(122,951,990)
64,303,074
(204,168,011)
3,047,698
(136,817,239)
1,027,203,533
13,963,768
1,309,433,569
(33,948,489)
2,770,970
6,081,861
(293,955,127)
99,066,192
(225,921,238)
(29,770)
(126,884,816)
863,497,968
15,969,623
(12,470,112)
(14,841,016)
(27,311,128)
943,481
1,309,433,569
(33,948,489)
2,770,970
6,081,861
99,066,192
(238,391,350)
(14,870,786)
(154,195,943)
864,441,448
28,254,608
(265,700,519)
2,454,182
18,423,805
1,041,167,298
879,467,591
882,865,254 ###
3,397,663
*) As restated - Note 5
-6-
2014*
(Enam bulan/
six months)
(Tidak Diaudit/
Unaudited)
USD
USD
1,843,735,399
(1,535,936,783)
(213,532,715)
94,265,901
(28,541,951)
(5,505,619)
1,769,401,748
(1,741,181,528)
(220,552,894)
(192,332,674)
(27,717,268)
(13,975,671)
60,218,331
(234,025,612)
98,643,603
62,517,533
3,149,839
7,624,034
4,656,776
1,381,849
1,187,127
(168,999,790)
(39,163,596)
(11,267,483)
13,007,872
6,625,072
915,064
96,857
(141,783,812)
(95,215,486)
(19,781,604)
(772,861)
(6,103,327)
(12,115,837)
2,280,605
(14,173,356)
(7,323,955)
(5,066,667)
(3,520,566)
(119,499,061)
(184,043,094)
8,918,156
729,937,883
496,280,000
(549,308,396)
(587,879,545)
2,787,106
(53,070)
469,482,022
127,540,004
96,740,398
(320,142,210)
(86,755,212)
(2,028,362)
19,659,954
(5,297,594)
385,763
95,384,540
285,222,403
36,103,810
(132,846,303)
434,327,498
480,429,053
(6,466,061)
25,243,377
463,965,247
372,826,127
-7-
UMUM
a.
GENERAL
a.
PT
Garuda
Indonesia
(Persero)
Tbk
(Perusahaan) didirikan berdasarkan akta
No. 137 tanggal 31 Maret 1950 dari notaris
Raden Kadiman. Akta pendirian tersebut telah
disahkan oleh Menteri Kehakiman Republik
Indonesia
dalam
surat
keputusannya
No. J.A.5/12/10 tanggal 31 Maret 1950 serta
diumumkan dalam Berita Negara Republik
Indonesia Serikat No. 30 tanggal 12 Mei 1950,
tambahan No. 136. Perusahaan yang awalnya
berbentuk Perusahaan Negara, berubah
menjadi Persero berdasarkan Akta No. 8 tanggal
4 Maret 1975 dari Notaris Soeleman
Ardjasasmita, S.H., sebagai realisasi Peraturan
Pemerintah No. 67 tahun 1971. Perubahan ini
telah diumumkan dalam Berita Negara Republik
Indonesia No. 68 tanggal 26 Agustus 1975,
tambahan No. 434.
1.
Angkutan
udara
niaga
berjadwal
untuk penumpang, barang dan pos dalam
negeri dan luar negeri;
Angkutan udara niaga tidak berjadwal
untuk penumpang, barang dan pos dalam
negeri dan luar negeri;
Reparasi dan pemeliharaan pesawat udara,
baik untuk keperluan sendiri maupun untuk
pihak ketiga;
Jasa penunjang operasional angkutan
udara niaga, meliputi catering dan ground
handling baik untuk keperluan sendiri
maupun untuk pihak ketiga;
1.
5.
5.
6.
6.
2.
3.
4.
2.
3.
4.
-8-
b.
7.
7.
8.
Jasa
layanan
kesehatan
personil
penerbangan, baik untuk keperluan sendiri
maupun pihak ketiga.
8.
b.
Komisaris Utama
Komisaris
Komisaris Independen
Direktur Utama
Direktur Keuangan &
Manajemen Resiko
Direktur Niaga
Direktur Teknik & Pengelolaan
Armada
Direktur Layanan
Direktur Operasi
Direktur Sumber Daya Manusia
& Umum
30 Juni/
June 30, 2015
31 Desember/
Decemb er 31, 2014
Handayani
Handayani
Iwan Joeniarto
Nicodemus P. Lampe
Novijanto Herupratomo
Iwan Joeniarto
Novijanto Herupratomo
-9-
President Commissioner
Commissioners
Independent Commissioners
President & CEO
EVP Finance &
Risk Management
EVP Commercial
EVP Maintenance &
Fleet Management
EVP Services
EVP Operations
EVP Human Capital &
Corporate Affairs
c.
30 Juni/
June 30, 2015
Komite Audit
Ketua *)
Anggota
Sekretaris Perusahaan
Audit Internal
31 Desember/
December 31, 2014
Hasan M. Sudjono
Regina Jansen Arsjah
Prasetyo Suhardi
Heri Akhyar
Sri Mulyati
d.
Audit Committee
Chairman *)
Members
Corporate Secretary
Internal Audit
d.
1.
1.
2.
2.
e.
Entitas Anak
e.
Consolidated Subsidiaries
The Company has ownership interest of more
than 50%, directly or indirectly, in the following
subsidiaries:
Jumlah aset sebelum eliminasi/
Total assets before elimination
Lokasi/
Domicile
Jakarta
Jakarta
Jakarta
Jakarta
Paris
Jakarta
Jakarta
Denpasar
Jakarta
Jakarta
Jakarta
Jakarta
Lombok
Sydney
Korea
Jepang/
Japan
Bandung
Jakarta
PT GIH Indonesia *)
Jakarta
Jakarta
Jakarta
Jakarta
Kegiatan usaha
utama/
Main business
activities
Persentase
kepemilikan/
Percentage
of ownership
%
Tahun operasi
komersial/ Start
of commercial
operations
Penyedia jasa
sistem komputerisasi
reservasi/
Computerize
reservation
system services
provider
Perbaikan dan
pemeliharaan pesawat
terbang/ Aircraft
maintenance and
overhaul
Penyedia jasa
teknologi informasi/
Information technology
services
Jasa transportasi udara/
Air transportation services
Biro perjalanan wisata,
penjualan tiket, dan
jasa penyewaan pesawat/
Travel agent, ticketing service
and aircraft rental service
Jasa Groundhandling/
Groundhandling services
Hotel, jasa boga,
penjualan tiket/
Hotel, catering,
ticketing services
Hotel
Jasa boga pesawat/
Aircraft catering
services
Biro perjalanan wisata/
Travel agent
Jasa transportasi/
Transportation services
Penjualan tiket/
Ticketing
Hotel
95.00
1996
7,071,566
6,644,616
99.99
2002
272,368,114
254,002,027
99.99
2005
26,733,590
28,769,085
99.99
2012
205,941,565
166,784,668
100.00
2014
128,906,456
68,107,036
58.75
1998
63,863,866
62,536,995
99.99
1973
203,690,520
219,855,992
99.99
99.99
1974
1974
22,690,558
89,242,470
25,402,334
93,621,341
99.99
1967
6,132,622
6,952,243
99.99
1989
24,042,443
27,336,691
99.87
1989
2,747,619
2,848,649
99.99
1988
9,481,606
10,362,933
99.99
1981
4,886,048
5,598,666
60.00
2008
629,189
611,706
60.00
2009
3,323,996
4,671,514
61.89
99.99
1989
2010
3,416,311
950,517
4,181,068
1,098,480
60.00
2012
1,012,610
1,425,816
99.99
2,098,739
2,249,240
99.99
60.00
Dalam tahap
pengembangan/
Under development
stage
2003
2013
898,651
344,108
976,954
369,511
- 10 -
30 Juni/
June 30,
2015
31 Desember/
December 31,
2014
USD
28,703,595
21.25%
6,099,514
8,606,558
(2,507,044)
Entitas anak/
Subsidiary
Domisili/
Domicile
Jakarta
Kegiatan
usaha utama/
business
A ctivity
Jasa Ground
Handling
Persentase
kepemilikan/
Percentage
of Ownership
%
58,75
Tanggal
o perasi
ko mersial/
Start o f
co mmercial
operatio n
1998
A kumulasi kepentingan no n
pengendali 30 Juni 2015/
A ccumulated non-co ntro lling
interest
June 30, 2015
USD
1,716,019
2,786,915
- 11 -
30 Juni 2015/
June 30, 2015
GA
USD
Pendapatan
Beban
50,587,432
46,427,387
Laba (rugi)
4,160,045
Profit (loss)
2,444,027
1,716,019
4,160,045
(39,259)
2.
Revenue
Expenses
3,184,508
2.
a.
a.
- 12 -
dan
penghasilan komprehensif
lain.
Amandemen
terhadap
PSAK
1
mempertahankan opsi untuk menyajikan
laba rugi dan penghasilan komprehensif lain
baik sebagai suatu laporan tunggal atau
disajikan dalam dua laporan terpisah tetapi
berturut-turut.
Namun,
amandemen
terhadap PSAK 1, mengharuskan tambahan
pengungkapan dalam bagian penghasilan
komprehensif lain dimana pos-pos dari
penghasilan
komprehensif
lain
dikelompokkan menjadi dua kategori: (1)
Tidak akan direklasifikasi lebih lanjut ke laba
rugi; dan (2) akan direklasifikasi lebih lanjut
ke laba rugi ketika kondisi tertentu terpenuhi.
Pajak penghasilan di dalam komponen
pendapatan komprehensif lainnya perlu
dialokasikan dengan dasar yang sama
amandemen tidak mengubah opsi untuk
menyajikan komponen-komponen
dari
pendapatan komprehensif lainnya baik
sebelum pajak atau setelah pajak.
Amandemen telah diterapkan secara
retrospektif, dan oleh karena itu penyajian
komponen-komponen
pendapatan
komprehensif lainnya telah dimodifikasi
untuk mencerminkan perubahan. Selain
perubahan penyajian yang disebutkan
diatas, penerapan amandemen PSAK 1
tidak mengakibatkan dampak terhadap laba
atau rugi, pendapatan komprehensif lainnya,
dan total pendapatan komprehensif.
- 13 -
Specific
transitional
provisions
are
applicable to first-time application of PSAK
24 (as revised in 2013). The Group has
applied the relevant transitional provisions
and restated the comparative amounts on a
retrospective basis.
- 14 -
PSAK 50 (revisi
Keuangan: Penyajian
2014),
Instrumen
Amandemen
terhadap
PSAK
50
mengklarifikasi
penerapan
tentang
persyaratan saling hapus. Secara khusus,
amandemen tersebut mengklarifikasi arti
dari saat ini memiliki hak yang dapat
dipaksakan secara hukum untuk melakukan
saling
hapus
dan
realisasi
dan
penyelesaian
secara
simultan.
Amandemen tersebut juga mengklarifikasi
bahwa pajak penghasilan yang terkait
dengan distribusi kepada pemegang
instrumen ekuitas dan biaya transaksi
dicatat
sesuai
dengan
PSAK
46.
Amandemen ini telah diterapkan secara
retrospektif. Grup tidak memiliki pengaturan
saling hapus terkait dengan hal ini,
penerapan
amandemen
telah
tidak
berdampak
material
terhadap
pengungkapan atau jumlah yang diakui
dalam laporan keuangan konsolidasian.
Financial
Amandemen
terhadap
PSAK
55
memberikan panduan persyaratan untuk
menghentikan akuntansi lindung nilai ketika
derivatif ditetapkan sebagai instrumen
lindung nilai dinovasi berdasarkan keadaan
tertentu. Amandemen tersebut juga
mengklarifikasi bahwa setiap perubahan
nilai wajar derivatif yang ditetapkan sebagai
suatu instrumen lindung nilai akibat dari
novasi termasuk dalam penilaian dan
pengukuran dari efektivitas lindung nilai.
Selanjutnya,
amandemen
tersebut
mengklarifikasi akuntansi dari derivatif
melekat dalam hal reklasifikasi aset
keuangan keluar dari kategori nilai wajar
melalui laba rugi lihat pembahasan dalam
ISAK 26.
Instrumen
Amandemen
terhadap
PSAK
60
menambahkan persyaratan pengungkapan
transaksi termasuk pengalihan aset
Financial
PSAK
65,
Konsolidasian
Laporan
Keuangan
PSAK
65,
Statements
Consolidated
Financial
- 17 -
a.
3.
Pernyataan Kepatuhan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
Statement of Compliance
The consolidated financial statements have
been prepared in accordance with Indonesian
Financial Accounting Standards. These financial
statements are not intended to present the
financial position, results of operations and cash
flows in accordance with accounting principles
and reporting practices generally accepted in
other countries and jurisdictions.
Dasar Penyusunan
b.
Basis of Preparation
Dasar
penyusunan
laporan
keuangan
konsolidasian, kecuali untuk laporan arus kas
konsolidasian adalah dasar akrual. Mata uang
pelaporan yang digunakan untuk penyusunan
laporan keuangan konsolidasian adalah mata
uang Dolar Amerika Serikat (USD), dan Iaporan
keuangan konsolidasian tersebut disusun
berdasarkan nilai historis, kecuali beberapa
akun tertentu disusun berdasarkan pengukuran
lain sebagaimana diuraikan dalam kebijakan
akuntansi masing-masing akun tersebut.
c.
d.
c.
Dalam
penyusunan
laporan
keuangan
konsolidasian interim untuk periode yang
berakhir 30 Juni 2015 dan 2014, Grup mengikuti
prinsip-prinsip akuntansi yang telah diterapkan
dalam
penyusunan
laporan
keuangan
konsolidasian tahunan untuk tahun berakhir 31
Desember 2014, dan disajikan pada periode
yang ditentukan untuk laporan keuangan
konsolidasian interim yang diminta untuk
disajikan.
Dasar Konsolidasian
d.
Basis of Consolidation
Laporan
keuangan
konsolidasian
menggabungkan laporan keuangan Perusahaan
dan entitas yang dikendalikan oleh Perusahaan
(entitas anak). Pengendalian dianggap ada
apabila Perusahaan mempunyai hak untuk
mengatur kebijakan keuangan dan operasional
suatu entitas untuk memperoleh manfaat dari
aktivitasnya.
The
consolidated
financial
statements
incorporate the financial statements of the
Company and entitiescontrolled by the Company
(its subsidiaries). Control is achieved where the
Company has the power over the investee; is
exposed, or has rights, to variable returns from its
involvement with the investee; and has the ability
to use its power to affect its returns.
e.
Kombinasi Bisnis
e.
Business Combinations
f.
g.
f.
g.
- 23 -
- 24 -
30 Juni/
June 30,
2015
USD
Mata uang/ Currencies
IDR 1
EURO 1
YEN 100
SGD 1
AUD 1
GBP 1
h.
31 Desember/
December 31,
2014
USD
0.0001
1.1191
0.8173
0.7422
0.7664
1.5729
h.
i.
0.0001
1.2165
0.8380
0.7574
0.8214
1.5571
Aset Keuangan
j.
Financial Assets
- 25 -
- 26 -
terdapat
kemungkinan
bahwa
pihak
peminjam akan dinyatakan pailit atau
melakukan reorganisasi keuangan.
k.
k.
- 28 -
l.
Instrumen ekuitas
Equity instruments
Persediaan
l.
m. Prepaid Expenses
Inventories
n.
- 29 -
o.
p.
Properti Investasi
o.
Investment Properties
Aset Tetap
p.
Rangka Pesaw at
Mesin
Simulator
Rotable parts
Aset pemeliharaan
Inspeksi rangka pesaw at
Overhaul mesin
30 Juni/
June 30,
2015
31 Desember/
December 31,
2014
18 - 22
18 - 22
10
12
18 - 22
18 - 22
10
12
Airframe
Engine
Simulator
Rotable parts
Maintenance assets
Airframe inspection
Engine overhaul
40
3-5
2 - 10
q.
q.
- 34 -
r.
r.
If the recoverable amount of an asset (or cashgenerating unit) is estimated to be less than its
carrying amount, the carrying amount of the
asset (or cash-generating unit) is reduced to its
recoverable amount. An impairment loss is
recognized immediately in profit d or loss, unless
the relevant asset is carried at a revalued
amount, in which case the impairment loss is
treated as a revaluation decrease (as disclosed
in Note 3p).
- 35 -
Sewa
s.
Leases
Sebagai Lessee
As Lessee
t.
u.
t.
Beban Tangguhan
u.
Deferred Charges
Other charges that meet the asset recognition
criteria are deferred and amortized using the
straight-line method over their beneficial periods.
v.
- 37 -
Perusahaan
menyelenggarakan
program
Garuda Frequent Flyer yang menyediakan
penghargaan perjalanan kepada anggotanya
berdasarkan akumulasi jarak tempuh. Sebagian
pendapatan penumpang diatribusikan terhadap
penghargaan perjalanan yang diestimasi dan
dihitung berdasarkan ekpektasi penggunaan
penghargaan tersebut, ditangguhkan sampai
penghargaan digunakan dan dicatat sebagai
pendapatan diterima dimuka. Penghargaan yang
tidak digunakan diakui sebagai pendapatan pada
saat masa berlaku habis.
x.
x.
Post-Employment
Benefits
Benefits
and
Long-Term
Imbalan Pasca-Kerja
Post-Employment Benefits
y.
z.
Long-Term Benefits
Provisi
y.
Provision
Pajak Penghasilan
z.
Income Tax
Income tax expense represents the sum of the
tax currently payable and deferred tax.
- 39 -
jumlah
tercatat
aset
dan
a)
a)
b)
c)
b)
c)
- 42 -
Program Opsi
Karyawan
Saham
Manajemen
dan
ff.
gg. Kuasi-Reorganisasi
gg. Quasi-Reorganization
DAN
4.
CRITICAL ACCOUNTING
ESTIMATES
JUDGMENTS
AND
i.
i.
ii.
i.
i.
ii.
Of Property
and
ii.
Dimana
ada
suatu
komitmen
untuk
mempertahankan pesawat yang disewa dalam
perjanjian sewa operasi, suatu penyisihan dibuat
selama
masa
sewa
untuk
kewajiban
pengembalian sewa yang telah ditetapkan dalam
perjanjian sewa. Suatu penyisihan ini didasarkan
pada pengalaman yang telah terjadi, saran
pabrikan dan, mana yang lebih tepat, kewajiban
konstruktif dalam menentukan nilai sekarang
dari biaya masa yang akan datang diperkirakan
atas inspeksi yang signifikan kerangka badan
pesawat besar dan overhaul mesin. Perkiraan ini
harus dibuat sehubungan dengan waktu
pemeliharaan. Nilai tercatat liabilitas estimasi
telah diungkapkan dalam Catatan 26.
iii.
- 45 -
iv.
Income Tax
In certain circumstances, the Company may not
be able to determine the exact amount of its
current or future tax liabilities due to ongoing
investigations by, or negotiations with, the
taxation authority. Uncertainties exist with
respect to the interpretation of complex tax
regulations and the amount and timing of future
taxable income. In determining the amount to be
recognized in respect of an uncertain tax liability,
the Company applies similar considerations as it
would use in determining the amount of a
provision to be recognized in accordance with
PSAK 57, Provisions, Contingent Liabilities and
Contingent Asset. Income tax is disclosed in
Note 11c.
v.
vi.
- 46 -
diungkapkan
dalam
PENYAJIAN
KEMBALI
PERBANDINGAN
LAPORAN KEUANGAN KONSOLIDASIAN UNTUK
PERIODE ENAM BULAN YANG BERAKHIR PADA
30 JUNI 2014
5.
RESTATEMENT
OF
COMPARATIVE
CONSOLIDATED FINANCIAL STATEMENTS FOR
THE SIX-MONTH PERIODS ENDED JUNE 30,
2014
The
Transaction
constituted
a
business
combination of common control entities as the
Group and GA are both state-owned enterprises.
The consolidated financial statements for six-month
periods ended June 30, 2014 have been restated to
account for the transaction using the pooling-ofinterest method to present as if the new subsidiary
was combined from the period in which the merging
entities were placed under common control.
On January 1, 2015, the Group implemented revised
PSAK 24 (revised 2013). The amendments change
the accounting for defined benefit plans and
termination benefits. The most significant change
relates to the accounting for changes in defined
benefit obligations and plan assets. The
amendments require the recognition of changes in
defined benefit obligations and in fair value of plan
assets when they occur, and hence eliminate the
'corridor approach' permitted under the previous
version of PSAK 24 and accelerate the recognition
of past service costs. The amendments require all
actuarial gains and losses to be recognized
immediately through other comprehensive income in
order for the net pension asset or liability recognized
in the consolidated statement of financial position to
reflect the full value of the plan deficit or surplus.
menyajikan
kembali
laporan
keuangan
konsolidasian untuk periode enam bulan yang
berakhir pada 30 Juni 2014.
2014
Enam bulan / Six months
Sebelum disajikan
Setelah disajikan
kembali / before
kembali / after
restatement
restatement
USD
USD
PENDAPATAN USAHA
Penerbangan berjadw al
Penerbangan tidak berjadw al
Lainnya
Jumlah Pendapatan Usaha
BEBAN USAHA
Operasional penerbangan
Tiket, penjualan dan promosi
Pemeliharaan dan peraw atan
Pelayanan penumpang
Bandara
Umum dan administrasi
Operasional hotel
Operasional transportasi
Operasional jaringan
Beban (pendapatan) usaha
lainnya
Jumlah Beban Usaha
BEBAN (PENDAPATAN) LAINNYA
MANFAAT (BEBAN) PAJAK
LABA (RUGI) PERIODE BERJALAN
LABA KOMPREHENSIF LAIN
Pengukuran kembali kew ajiban
imbalan penuh
Selisih kurs karena penjabaran
laporan keuangan
Pajak penghasilan terkait
1,591,515,587
5,986,818
140,800,533
1,738,302,938
1,591,515,587
5,986,818
159,426,621
1,756,929,026
1,198,139,685
171,195,682
134,523,325
164,324,152
147,465,895
111,096,519
16,650,131
8,447,460
8,488,546
1,198,105,189
171,186,100
163,096,828
146,569,260
146,979,480
115,631,572
16,650,131
8,447,459
8,488,546
12,440,318
1,972,771,713
17,649,737
1,992,804,302
(32,468,052)
(32,461,417)
67,256,863
67,017,080
(199,679,964)
(201,319,614)
(6,935,962)
8,431,557
(4,026,264)
11,038,395
(2,292,273)
- 48 -
OPERATING REVENUES
Scheduled airline services
Non-scheduled airline services
Others
Total Operating Revenues
OPERATING EXPENSES
Flight operations
Ticketing, sales and promotion
Maintenance and overhaul
Passenger services
User charges and station
General and administrative
Hotel operation
Transportation operation
Netw ork operation
Other operating (income)
charges
Total Operating Expenses
OTHER (INCOME) EXPENSES
TAX BENEFITS (EXPENSE)
PROFIT (LOSS) FOR THE CURRENT PERIOD
OTHER COMPREHENSIVE INCOME (LOSS)
Remeasurement of defined benefit
obligation
Exchange differences on translating
foreign operations
Income tax relating to items that w ill
not be reclassified
6.
6.
30 Juni/
June 30,
2015
USD
Kas
Rupiah
Dolar Amerika Serikat
Mata uang asing lainnya
Jumlah Kas
Bank
Pihak berelasi (Catatan 46)
Bank Negara Indonesia
Bank Rakyat Indonesia
Bank Mandiri
Bank Mega
Bank Syariah Mandiri
Pihak ketiga
Citibank N.A.
Standard Chartered Bank
CIMB Niaga
Bank of China
Commonwealth Bank of Australia
Industrial Commercial Bank of China
Bank Permata
Bank Central Asia
Saudi Arabian Bank
ABN Amro Bank
United Overseas Bank
The Bank of Tokyo-Mitsubishi UFJ
California Bank
Mizuho Bank
Bank Muamalat
Sumitomo Mitsui Banking Corporation
Banca di Roma
Bangkok Bank Limited
Bank Internasional Indonesia
National Australian Bank
Korean Exchange Bank
Lloyds Bank Ltd.
Bank lain (masing-masing
dibawah USD 300.000)
Jumlah Bank
2,023,504
700,310
310,726
3,034,540
1,539,272
930,890
172,568
2,642,730
48,526,077
43,432,766
38,001,557
596,778
411,703
35,861,887
31,708,763
20,872,110
455,601
102,814,810
43,981,068
31,412,205
30,635,758
10,426,231
9,553,492
7,348,500
5,673,349
4,404,336
1,493,185
1,448,345
1,098,815
1,084,589
865,007
861,581
853,249
772,005
624,412
463,303
392,670
360,550
343,436
84,256,120
10,136,962
509,615
15,485,385
12,908,505
1,396,139
4,066,847
16,514,276
3,173,272
214,874
1,687,653
2,507,923
973,116
970,941
2,124,710
35,077
839,503
898,907
1,248,953
579,203
346,065
247,255
2,062,627
389,942,403
3,255,065
253,274,727
- 49 -
Cash on hand
Rupiah
U.S. Dollar
Other foreign currencies
Total Cash on hand
Banks
Related parties (Note 46)
Bank Negara Indonesia
Bank Rakyat Indonesia
Bank Mandiri
Bank Mega
Bank Syariah Mandiri
Third parties
Citibank N.A.
Standard Chartered Bank
CIMB Niaga
Bank of China
Commonwealth Bank of Australia
Industrial Commercial Bank of China
Bank Permata
Bank Central Asia
Saudi Arabian Bank
ABN Amro Bank
United Overseas Bank
The Bank of Tokyo-Mitsubishi UFJ
California Bank
Mizuho Bank
Bank Muamalat
Sumitomo Mitsui Banking Corporation
Banca di Roma
Bangkok Bank Limited
Bank Internasional Indonesia
National Australian Bank
Korean Exchange Bank
Lloyds Bank Ltd.
Other Banks (each
below USD 300,000)
Total bank
30 Juni/
June 30,
2015
USD
Deposito berjangka
Pihak berelasi (Catatan 45)
Bank Rakyat Indonesia
Bank Mega
Bank Negara Indonesia
Bank Mandiri
Pihak ketiga
Bank Permata
Bank CIMB Niaga
Bank Bukopin
Bank Muamalat
Bank Danamon
Bank Mega
Bank Jabar Banten Syariah
Bank Jatim
Jumlah deposito berjangka
Jumlah
Tingkat bunga deposito berjangka
per tahun:
Rupiah
Dolar Amerika Serikat
31 Desember/
December 31,
2014
USD
43,794,715
5,850,075
4,560,162
1,746,175
83,835,343
18,444,890
321,543
6,000,600
4,950,495
3,035,017
901,049
150,015
70,988,303
321,543
3,154,924
65,475,884
6,645,763
161,919
48,232
178,410,041
Time deposits
Related parties (Note 45)
Bank Rakyat Indonesia
Bank Mega
Bank Negara Indonesia
Bank Mandiri
Third parties
Bank Permata
Bank CIMB Niaga
Bank Bukopin
Bank Muamalat
Bank Danamon
Bank Mega
Bank Jabar Banten Syariah
Bank Jatim
Total time deposits
463,965,247
434,327,498
Total
5,75% - 7,75%
1,50% - 2,00%
4,25% - 10,75%
1,00% - 5,75%
31 Desember/
Decemb er 31,
2014
USD
238,664,661
129,689,190
43,689,360
15,161,142
192,678,442
154,666,038
31,855,512
17,620,548
Yen Jepang
Euro
7,438,076
6,435,248
13,068,509
5,886,899
4,917,588
4,434,889
3,392,251
2,202,971
3,213,102
3,538,724
Dolar Hongkong
Won Korea
Baht Thailand
Poundsterling Inggris
Dolar Taiwan
Mata uang lainnya (m asing-masing
dibawah USD 300.000)
Jumlah
3,092,073
2,094,454
986,254
464,291
6,537
1,658,579
2,228,024
1,137,166
2,397,388
360,441
3,499,233
463,965,247
1,815,155
434,327,498
Hongkong Dollar
Korean Won
Thailand Dollar
Great Britain Poundsterling
Taiwan Dollar
Other currencies (each
under USD 300,000)
Total
- 50 -
U.S. Dollar
Rupiah
Chinese Renmimbi
Australian Dollar
Japanese Yen
Euro
PIUTANG USAHA
a.
Berdasarkan Debitur
a.
30 Juni/
June 30,
2015
USD
b.
By Debtors
31 Desember/
Decemb er 31,
2014
USD
849,029
1,000,506
831,819
771,192
291,234
37,328
14,987
440,786
646,754
404,396
124,230
16,062
196,021
114,751
2,991,612
2,747,485
54,670,631
12,275,529
10,566,690
7,714,435
7,734,031
92,961,316
64,878,347
157,839,663
34,677,506
15,539,489
5,953,843
9,244,903
4,898,204
70,313,945
54,162,034
124,475,979
(5,806,481)
152,033,181
(6,599,637)
117,876,342
Third parties
Airlines services
Pass enger agents
Cargo agents
Credit cards
Airlines
Others
Sub total
Non airlines services
Total
Allowance for
Impairment los s
Total - net
155,024,793
120,623,827
b.
30 Juni/
June 30,
2015
USD
Rupiah
Dolar Amerika Serikat
By Currency
31 Des ember/
Decemb er 31,
2014
USD
56,978,076
66,928,818
58,554,907
38,032,436
Yen Jepang
6,438,619
6,532,578
Japanese Yen
Won Korea
Riyal Saudi Arabia
Dolar Australia
4,942,059
4,473,117
4,273,839
3,504,654
2,511,506
2,972,414
Korean Won
Saudi Arabian Riyal
Australian Dollar
Euro
3,882,959
3,294,955
Euro
Ringgit Malaysia
3,702,602
1,840,851
Malaysian Ringgit
Renmimbi China
Dolar Singapura
Mata uang lainnya
Jumlah
Cadangan kerugian penurunan nilai
Jumlah bersih
2,681,776
453,881
6,075,528
160,831,274
(5,806,481)
155,024,793
- 51 -
2,410,669
706,343
6,862,151
127,223,464
(6,599,637)
120,623,827
Rupiah
U.S. Dollar
Chinese Renmimbi
Singapore Dollar
Other currencies
Total
Allowance for impairment loss
Total - net
c.
c.
30 Juni/
June 30,
2015
USD
Belum jatuh tempo
Jatuh tempo
1- 60 hari
61 - 180 hari
181 - 360 hari
> 360 hari
Jumlah
31 Desember/
December 31,
2014
USD
109,735,650
89,742,524
16,976,876
5,150,878
18,315,163
4,846,226
155,024,793
17,158,457
5,218,172
4,451,603
4,053,071
120,623,827
Jangka waktu rata-rata kredit penjualan adalah 30 60 hari untuk periode enam bulan yang berakhir 30
Juni 2015, dan 31 Desember 2014. Bunga tidak
dikenakan kepada pelanggan yang umur piutang
usaha telah jatuh tempo.
Saldo awal
Penam bahan
Pemulihan
Jumlah
6,599,637
34,402
(827,558)
5,806,481
31 Des em ber/
Decem b er 31,
2014
USD
2,844,443
3,843,064
(87,870)
6,599,637
Beginning balance
Addition
Recovery
Ending balance
30 Juni/
June 30,
2015
USD
Penilaian Individu
Penilaian kolektif
Jumlah
34,402
34,402
31 Desember/
Decemb er 31,
2014
USD
3,289,481
553,583
3,843,064
- 52 -
8.
PIUTANG LAIN-LAIN
8.
30 Juni/
June 30,
2015
USD
Piutang pegawai
Pendapatan masih harus diterima
Lain-lain
Jumlah
2,535,942
2,647,313
5,667,549
10,850,804
OTHER RECEIVABLES
31 Desember/
Decemb er 31,
2014
USD
2,744,459
2,517,089
3,088,384
8,349,932
Employee receivables
Accrued revenues
Others
Total
- 53 -
9.
PERSEDIAAN
9.
30 Juni/
June 30,
2015
USD
Suku cadang
Jasa boga
Dokumen tiket
Lain-lain
Jumlah
Penyisihan penurunan nilai persediaan
Jumlah bersih
75,752,747
12,725,830
1,074,422
3,349,030
92,902,029
(1,619,038)
91,282,990
INVENTORIES
31 Desember/
Decemb er 31,
2014
USD
66,846,766
15,208,350
991,742
3,552,348
86,599,206
(1,394,807)
85,204,399
Spare parts
Catering
Ticketing document
Others
Total
Allowance for decline in value
Net amount
30 Juni/
June 30,
2015
USD
Saldo aw al
Penambahan
Pemulihan
Saldo akhir
1,394,807
300,443
(76,212)
1,619,038
31 Desember/
December 31,
2014
USD
444,835
1,097,330
(147,358)
1,394,807
Beginning balance
Additions
Recovery
Ending balance
Manajemen
berpendapat
bahwa
penyisihan
penurunan nilai persediaan tersebut cukup untuk
menutup kerugian yang mungkin timbul dari
penurunan nilai persediaan.
- 54 -
65,980,658
43,744,827
8,645,997
3,944,277
3,616,365
3,276,136
66,923,530
40,961,267
7,737,208
3,370,655
244,934
4,901,046
2,253,836
2,046,345
9,705,838
143,214,278
1,605,012
2,646,311
6,375,837
134,765,800
11. PERPAJAKAN
a.
Prepaid rent
Aircraf t rental
Spare parts
Building rental
Aircraf t maintenance
Fuel
Insurance
Duty trip
Others
Total
11. TAXATION
a.
30 Juni/
June 30,
2015
USD
Perusahaan
Taks iran Pajak Penghasilan Badan
Lebih Bayar
Tahun 2015
Tahun 2014
Tahun 2013
Sub jumlah
31 Desember/
December 31,
2014
USD
534,628
7,600,394
8,135,022
Prepaid Taxes
31 Desemb er/
December 31,
2014
USD
7,600,394
7,521,917
15,122,311
The Company
Estimated Overpayment of
Corporate Income Tax
Year 2015
Year 2014
Year 2013
Sub total
Entitas Anak
Taks iran Pajak Penghasilan Badan
Lebih Bayar
Tahun 2015
Tahun 2014
Tahun 2013
Tahun 2012 dan sebelumnya
Pajak Pertambahan Nilai
Sub jumlah
3,772,604
5,390,914
1,733,604
1,536,746
3,459,912
15,893,780
5,390,914
1,733,604
1,536,746
3,459,912
12,121,176
Subs idiaries
Estimated Overpayment of
Corporate Income Tax
Year 2015
Year 2014
Year 2013
Year 2012 and before
Value Added Tax
Sub total
Jumlah
24,028,802
27,243,487
Total
- 55 -
b.
Utang Pajak
b.
30 Juni/
June 30,
2015
USD
Perusahaan
Pajak penghasilan
Pasal 21
Pasal 22
Pasal 4 (2)
Pasal 23
Pasal 26
Pajak Pertambahan Nilai
Pajak lain-lain
Sub jumlah
c.
Taxes Payable
31 Desember/
December 31,
2014
USD
1,062,478
26,252
34,109
895,119
151,949
9,484,397
88,258
11,742,562
692,857
671,651
17,939
382,023
50,929
7,392,809
12,203
9,220,411
The Company
Income taxes
Article 21
Article 22
Article 4 (2)
Article 23
Article 26
Value Added Taxes
Other taxes
Sub total
Subsidiaries
Income taxes
Article 21
Article 23
Article 25
Article 4 (2)
Article 26
Income tax article 29
Value Added Taxes
Local Government Taxes 1
Other taxes
Sub total
Entitas anak
Pajak penghasilan
Pasal 21
Pasal 23
Pasal 25
Pasal 4 (2)
Pasal 26
PPh badan
Pajak Pertambahan Nilai
Pajak Pembangunan 1
Pajak lain-lain
Sub jumlah
2,194,679
864,002
132,799
188,458
602
8,329,890
1,939,261
1,328,089
1,384,905
16,362,685
3,419,601
379,581
150,845
35,631
73,018
2,139,341
2,120,376
554,649
365,268
9,238,310
Jumlah
28,105,247
18,458,721
c.
30 Juni/
June 30,
2015
USD
Pajak kini
Perusahaan
Entitas anak
Jumlah pajak kini
Manfaat (Beban) Pajak tangguhan
Perusahaan
Entitas anak
Jumlah pajak tangguhan
Beban pajak Perusahaan dan
entitas anak sehubungan
dengan SKP dan SPT
pembetulan
Jumlah
(9,730,045)
(9,730,045)
(4,804,842)
(4,804,842)
(5,967,702)
(1,192,529)
(7,160,231)
67,457,262
4,401,422
71,858,684
(246,165)
(17,136,441)
(36,762)
67,017,080
- 56 -
Total
Current tax
The Company
Subsidiaries
Total current tax
Deferred tax
The Company
Subsidiaries
Total deferred tax
Tax Expense of
the Company and subsidiaries
in conection with
SKP and SP Correction
Total
Pajak Kini
Current Tax
2015/
(Enam bulan)/
(Six months)
USD
Laba sebelum pajak menurut
laporan laba rugi komprehensif
konsolidasian
Eliminasi dan penyesuaian
Laba (rugi) sebelum pajak Perusahaan
Perbedaan temporer:
Beban penyisihan piutang
ragu-ragu
Beban penyisihan penurunan
nilai persediaan
Beban penyusutan
Penurunan nilai aset
Perbedaan perlakuan aset
pemeliharaan
Beban imbalan pasca kerja
Beban emisi saham IPO
Sub jumlah
Perbedaan yang tidak dapat
diperhitungkan menurut fiskal:
Sew a pembiayaan
Penghasilan yang dikenakan
pajak final
Beban yang tidak dapat
diperhitungkan menurut fiskal
Sub jumlah
Rugi fiskal sebelum kompensasi
kerugian fiskal
Kompensasi rugi fiskal
Akumulasi rugi fiskal
46,427,953
(36,510,312)
9,917,641
(424,878)
2014/
(Enam bulan)/
(Six months)
USD
(268,336,693)
10,254,591
(258,082,102)
(3,779,940)
792
7,609,933
-
25,088
(6,490,078)
8,416,462
(17,286,176)
(4,461,321)
(14,561,649)
(15,688,682)
8,094,992
(1,559,286)
(10,981,444)
(8,140,707)
(29,134,113)
(3,086,291)
(7,572,920)
27,808,914
16,581,916
33,714,754
(2,992,278)
(272,055,824)
(38,123,574)
(310,179,398)
11,937,908
(354,870,592)
(342,932,684)
- 57 -
2015/
(Enam bulan)/
(Six months)
Perusahaan
Beban pajak kini
Dikurangi pajak dibayar dimuka
Pajak penghasilan - Pasal 15
Pajak penghasilan - Pasal 22
Pajak penghasilan - Pasal 23
Pajak penghasilan - Pasal 25
Pajak penghasilan - Pasal 28
Sub jumlah
Kurang (lebih) bayar pajak kini
Entitas anak
Beban pajak kini
PT Garuda Maintenance Facility
Aero Asia
PT Aero Wisata dan entitas anak
PT Abacus Distribution Systems
Indonesia
PT Gapura Angkasa
Garuda Indonesia Holiday France
Jumlah
Dikurangi pajak dibayar dimuka
Kurang (lebih) bayar pajak kini
2014/
(Enam bulan)/
(Six months)
(258,910)
(805,939)
25,264
(7,386,062)
1,438,358
(6,987,289)
(6,987,289)
48,245
983,654
512,467
2,485,168
4,029,532
4,029,532
7,153,821
1,376,814
2,950,347
1,352,197
101,922
1,076,547
20,941
9,730,045
(5,172,759)
4,557,286
18,822
483,475
4,804,842
(8,046,436)
(3,241,594)
- 58 -
The Company
Current tax expense
Less prepaid taxes
Income tax - Article 15
Income tax - Article 22
Income tax - Article 23
Income tax - Article 25
Income tax - Article 28
Sub total
Current tax under (over) payment
Subsidiaries
Current tax expense
PT Garuda Maintenance Facility
Aero Asia
PT Aero Wisata and subsidiaries
PT Abacus Distribution Systems
Indonesia
PT Gapura Angkasa
Garuda Indonesia Holiday France
Total
Less prepaid taxes
Current tax under (over) payment
Pajak Tangguhan
Deferred Tax
1 Januari/
January 1,
2015
Rp
Aset (Kew ajban) pajak tangguhan
Perusahaan
Beban penyisihan piutang
ragu-ragu
Beban penyisihan penurunan
nilai persediaan
Penyusutan
Penurunan nilai aset
Penurunan investasi Merpati
Penyisihan piutang
jangka panjang
Perbedaan perlakuan aset
pemeliharaan
Provisi estimasi biaya
pengembalian dan
pemeliharaan pesaw at
Beban imbalan pasca kerja
Beban emisi saham
Akumulasi Rugi Fiskal
Jumlah
Entitas anak
PT Citilink Indonesia
PT Abacus Distribution
Systems Indonesia
PT Garuda Maintenance
Facility Aero Asia
PT Aero Wisata dan
entitas anak
PT Gapura Angkasa
Jumlah
Aset pajak tangguhan - bersih
Dikreditkan
(dibebankan)
ke laporan
laba rugi/
Credited
(charged)
to income
for the year
Rp
Dicatat di
pendapatan
komprehensif
lain/
Recognized
in other
comprehensive
income
Rp
Penjabaran
Laporan
Keuangan/
Translation
Adjustment
Rp
30 Juni/
June 30,
2015
Rp
4,746,025
(104,876)
4,641,149
211,028
(31,774,844)
(1,060,603)
1,147,028
(377)
7,089,729
-
210,651
(24,685,115)
(1,060,603)
1,147,028
8,431,316
(1,343)
8,429,973
(37,448,997)
(9,752,072)
(47,201,069)
21,368,399
25,124,460
88,717,650
79,461,462
901,045
(1,115,330)
(2,984,477)
(5,967,702)
(53,261)
(53,261)
22,269,444
23,955,869
(2,984,477)
88,717,650
73,440,500
20,978,988
(1,130,011)
19,848,977
69,085
20,384
(3,924)
85,545
12,852,829
(179,167)
1,286,900
13,960,562
2,204,684
4,083,462
40,189,048
433,180
(504,047)
(1,359,661)
(28,560)
36,954
1,291,370
(176,192)
(363,664)
(539,856)
2,433,112
3,252,705
39,580,902
119,650,511
(7,327,362)
1,238,109
(539,856)
(250,672)
(24,268)
(14,993)
(2,280,465)
191,400
(5,600)
139,436
(2,531,137)
167,132
(20,593)
139,436
- 59 -
1 Januari/
January 1,
2014
Rp
Aset (Kew ajban) pajak tangguhan
Perusahaan
Beban penyisihan piutang
ragu-ragu
Beban penyisihan penurunan
nilai persediaan
Penyusutan
Penurunan nilai aset
Penurunan investasi Merpati
Penyisihan piutang
jangka panjang
Perbedaan perlakuan aset
pemeliharaan
Provisi estimasi biaya
pengembalian dan
pemeliharaan pesaw at
Beban imbalan pasca kerja
Beban emisi saham
Akumulasi Rugi Fiskal
Jumlah
Entitas anak
PT Citilink Indonesia
PT Abacus Distribution
Systems Indonesia
PT Garuda Maintenance
Facility Aero Asia
PT Aero Wisata dan
entitas anak
PT Gapura Angkasa
Jumlah
Aset pajak tangguhan - bersih
Dikreditkan
(dibebankan)
ke laporan
laba rugi/
Credited
(charged)
to income
for the year
Rp
Dicatat di
pendapatan
komprehensif
lain/
Recognized
in other
comprehensive
income
Rp
Penjabaran
Laporan
Keuangan/
Translation
Adjustment
Rp
31 Desember/
Desember 31,
2014
Rp
7,147,927
(2,401,902)
4,746,025
95,770
(28,976,084)
(1,040,291)
-
115,258
4,701,077
(20,311)
1,147,028
(7,499,837)
-
211,028
(31,774,844)
(1,060,603)
1,147,028
4,225,574
4,205,742
8,431,316
(40,062,410)
2,613,413
(37,448,997)
13,748,833
25,987,200
779,643
9,530,895
(8,562,943)
7,619,566
(1,839,675)
(779,643)
79,186,755
94,547,308
976,935
(6,522,902)
21,368,399
25,124,460
88,717,650
79,461,462
15,855,587
65,890
4,194,607
16,877
928,794
(13,682)
20,978,988
69,085
13,065,708
(1,059,820)
846,941
12,852,829
2,388,550
3,475,099
34,850,834
(86,119)
(1,012,927)
2,052,618
16,304
710,055
2,488,412
(114,051)
911,235
797,184
2,204,684
4,083,462
40,189,048
26,287,891
96,599,926
(4,034,490)
797,184
(103,458)
(179,630)
32,416
(2,966,522)
608,709
(41,166)
118,514
(3,069,980)
429,079
(8,750)
118,514
- 60 -
2015/
(Enam bulan)/
(Six months)
USD
Laba (rugi) sebelum pajak menurut
laporan laba rugi komprehensif
konsolidasian
46,427,953
(11,606,988)
(4,145,479)
(1,140,227)
2015/
(Enam bulan)/
(Six months)
USD
(268,336,693)
67,084,173
748,070
(815,163)
(243,747)
(17,136,441)
67,017,080
30 Juni/
June 30,
2015
USD
Dana peraw atan pesaw at
(Catatan 47)
Uang jaminan sew a operasi
(Catatan 47)
Jumlah
31 Desember/
December 31,
2014
USD
746,923,371
606,698,350
179,160,705
926,084,076
180,234,967
786,933,317
Berikut dengan
pesawat:
rincian
uang
muka
pembelian
- 61 -
30 Juni/
June 30,
2015
USD
31 Desember/
December 31,
2014
USD
A330
Saldo Awal
Penambahan
Pengurangan
Saldo Akhir
159,333,216
12,995,611
(1,000,031)
171,328,796
189,873,807
179,663,642
(210,204,233)
159,333,216
A330
Beginning balance
Additions
Deductions
Ending balance
A320
Saldo Awal
Penambahan
Pengurangan
Saldo Akhir
83,742,958
12,687,633
(43,249,087)
53,181,504
73,273,288
36,027,459
(25,557,789)
83,742,958
A320
Beginning balance
Additions
Deductions
Ending balance
B777-300ER
Saldo Awal
Penambahan
Pengurangan
Dialihkan ke B737-800 MAX
Saldo Akhir
116,987,900
162,506
(49,019,568)
68,130,838
219,297,500
23,280,314
(115,894,874)
(9,695,040)
116,987,900
B777-300ER
Beginning balance
Additions
Deductions
Transfer out to B737-800 MAX
Ending balance
9,664,720
2,107,666
(11,772,386)
-
B737-800
Beginning balance
Additions
Deductions
Transfer out to B737-800 MAX
Ending balance
21,467,426
21,467,426
21,467,426
21,467,426
10,000,000
10,000,000
B787-900
Beginning balance
Additions
Deductions
Ending balance
4,467,370
1,278,912
(5,746,282)
-
CRJ1000 NextGen
Beginning balance
Additions
Deductions
Ending balance
ATR 72-600
Saldo Awal
Penambahan
Pengurangan
Saldo Akhir
2,418,000
2,418,000
2,418,000
2,418,000
ATR 72-600
Beginning balance
Additions
Deductions
Ending balance
Simulator Pesawat
Saldo Awal
Penambahan
Pengurangan
Saldo Akhir
4,933,991
2,577,296
(100,045)
7,411,242
1,371,750
6,310,427
(2,748,186)
4,933,991
Flight Simulator
Beginning balance
Additions
Deductions
Ending balance
B737-800
Saldo Awal
Penambahan
Pengurangan
Dialihkan ke B737-800 MAX
Saldo Akhir
B737-800 MAX
Saldo awal
Dialihkan dari B777-300 ER dan
B737-800 NG
Pengurangan
Saldo akhir
B787-900
Saldo Awal
Penambahan
Pengurangan
Saldo Akhir
CRJ1000 NextGen
Saldo Awal
Penambahan
Pengurangan
Saldo Akhir
Jumlah
333,937,806
- 62 -
388,883,491
B737-800 MAX
Saldo awal
Transfer in from B777-300 ER and
B737-800 NG
Pengurangan
Saldo akhir
Total
Tempat
kedudukan/
Domicile
Persentase
kepemilikan/
Percentage of
Ownership
%
Jakarta
Jakarta
40.00
45.00
PT Aeroprima
PT Aeronurti Catering Services
Jumlah/Total
30 Juni/
June 30,
2015
USD
260,926
52,677
313,603
31 Desember/
December 31,
2014
USD
477,417
68,230
545,647
PT Aeroprima
Saldo aw al tahun
Bagian laba (rugi) bersih
Dividen
Selisih kurs penjabaran
Saldo akhir tahun
PT Aeronurti Catering Services
Saldo aw al tahun
Bagian laba (rugi) bersih
Selisih kurs penjabaran
Saldo akhir tahun
terkait
31 Desember/
December 31,
2014
USD
477,417
47,852
(264,343)
260,926
846,645
(376,188)
6,960
477,417
PT Aeroprima
Balance at beginning of year
Equity in net income
Dividends
Translation adjustment
Balance at end of year
68,230
11,150
(26,713)
52,667
125,442
(58,259)
1,047
68,230
dengan
- 63 -
30 Juni/
June 30,
2015
Aeroprima
USD
13,332
13,008
Aeronurti
USD
Aset
2,339,028
516,241
Assets
Liabilitas
Ekuitas yang dapat diatribusikan
kepada pemilik
Kepentingan non pengendali
1,715,565
532,567
(6,226)
(10,100)
Liabilities
Equity atributable to
ow ners of the Group
Non-controlling interest
Jumlah
2,339,028
516,241
Total
1,748,385
(1,672,647)
444,608
(506,048)
623,463
Pendapatan
Beban
Laba (rugi)
Laba (rugi) yang dapat diatribusikan kepada:
Pemilik
Kepentingan non pengendali
Revenue
Expenses
75,738
(61,440)
Profit (loss)
45,442.68
30,295.12
(33,792)
(27,648)
75,738
(61,440)
75,738
(61,440)
Aset/
Kew ajiban/
Pendapatan/
Laba (rugi)/
Asset
Liabilities
Revenue
Profit (Loss)
USD
USD
USD
USD
31 Desember 2014
PT Aeroprima
PT Aeronurti Catering Services
Jumlah
1,915,812
4,136,895
(940,472)
PT Aeroprima
653,807
551,866
876,699
(129,465)
3,734,307
2,467,678
5,013,594
(1,069,937)
3,829,759
1,924,259
287,793
2,498
682,529
503,798
893,767
(66,482)
4,512,288
2,428,057
1,181,560
(63,984)
Total
30 Juni 2014
PT Aeroprima
PT Aeronurti Catering Services
Jumlah
Total
June 30, 2014
- 64 -
PT Aeroprima
1 Januari/
January 1,
2015
USD
Biaya Perolehan/ revaluasi:
A set pesawat
Pemilikan langsung
Rangka pesawat
M esin
Simulat or
Rot able part s
Aset pemeliharaan
Rangka pesawat
M esin sewa
Aset sewa pembiayaan
Rangka pesawat
M esin
Pemugaran kabin pesawat
Pengembangan aset sewa
A set non-pesawat
Pemilikan langsung
Peralat an
Perangkat keras
Kendaraan
M esin
Inst alasi
Tanah
Hak at as t anah
Bangunan dan prasarana
Aset dalam penyelesaian
Aset sewa kendaraan
Pengembangan aset sewa
Bangunan
Bangun, kelola, alih
Bangunan dan prasarana
M esin
Inst alasi
Jumlah
Penambahan/
Addit ions
USD
Pengurangan/
Deductions
USD
Reklasifikasi/
Reclassif icat ion
USD
Selisih kurs
penjabaran/
Currency
conversion
USD
Jumlah
sebelum
penyesuaian
revaluasi/
Tot al before
revaluat ion
adjust ment
USD
Surplus
revaluasi/
Revaluations
surplus
USD
30 Juni/
June 30,
2015
USD
30 Juni 2015/
June 30, 2015
Biaya perolehan/
Revaluasi/
Cost
Revaluat ion
USD
USD
161,309,195
194,127,134
97,677,170
148,312,198
1,623,788
3,663,938
274,065
1,611,550
(2,090,107)
(14,270,119)
(1,522)
160,842,876
183,520,953
97,951,235
149,922,226
160,842,876
183,520,953
97,951,235
149,922,226
97,951,235
149,922,226
49,531,939
156,067,249
5,522,288
11,351,157
(387,383)
(13,705,465)
54,666,844
153,712,941
54,666,844
153,712,941
54,666,844
153,712,941
(5,026,175)
-
457,783,880
119,604,251
23,007,426
75,636,636
457,783,880
119,604,251
23,007,426
75,636,636
457,783,880
119,604,251
23,007,426
75,636,636
457,783,880
119,604,251
28,033,601
75,636,636
160,842,876
183,520,953
-
224,358,018
7,326,574
91,394,762
9,949,624
6,549,135
120,436,938
62,202
92,584,399
56,865,396
-
4,281,232
20,469
1,833,570
1,078,928
398,375
491,331
6,541,872
470,698
(301,432)
(3,211,288)
(135,294)
(160,596)
(264,928)
37,654
78,317
350,305
840,306
(1,509,107)
92,476
(1,463,559)
(2,260,757)
(651,499)
(447,269)
(4,470,414)
(2,261,612)
(339,328)
(108,837)
226,713,663
7,347,043
87,491,359
10,414,707
6,578,558
116,316,829
62,202
91,654,424
61,423,539
454,337
226,713,663
7,347,043
87,491,359
10,414,707
6,578,558
116,316,829
62,202
91,654,424
61,423,539
454,337
226,713,663
7,347,043
87,491,359
10,414,707
6,578,558
62,202
61,423,539
454,337
12,128,177
304,364
(371,504)
(79,737)
(216,948)
11,764,352
11,764,352
11,764,352
1,621,940
119,151
120,426
630
-
(61,306)
(7,972)
(8,056)
1,561,264
111,179
112,370
1,561,264
111,179
112,370
1,561,264
111,179
112,370
2,111,599,995
39,468,255
(12,297,557)
2,098,655,094
2,098,655,094
1,546,320,012
(39,500,289)
(615,310)
- 65 -
116,316,829
91,654,424
-
552,335,082
Jumlah
s ebel um
penyesuaian
1 Januari/
Selisih kurs
revaluasi/
Surplus
penjabaran/
Total before
revaluasi/
30 J uni /
J anuary 1,
Penambahan/
Pengurangan/
Reklas ifikasi/
Currency
revaluation
Revaluation
J une 30,
2015
Additions
Deductions
conversion
adj us tment
surplus
2015
USD
USD
USD
USD
USD
USD
USD
USD
Akumulasi penyusutan:
Accumulated depreciation:
As set pesawat
Aircraft assets
Rangka pesawat
38,285,978
13,704,156
(466,319)
51,523,815
51,523,815
Airframes
Mesin
39,526,878
24,176,354
(10,606,181)
53,097,051
53,097,051
Engines
Simulator
53,098,251
2,151,701
55,249,952
55,249,952
Simulators
118,830,636
1,763,222
(1,522)
120,592,336
120,592,336
Rotabl e parts
Rotable parts
Aset pemeliharaan
Rangka pes awat
Mesin sewa
2,518,562
(387,383)
17,880,635
17,880,635
104,197,707
17,518,413
(13,705,465)
108,010,655
108,010,655
Airframes
Engines
2,732,215
422,200,150
422,200,150
Mesin
74,947,042
1,729,729
76,676,771
76,676,771
27,575,333
65,467
22,614,625
22,614,625
28,093,890
3,588,459
31,682,349
31,682,349
(5,026,175)
-
Airframes
Engines
Cabin refurbishment
Leas ehol d improvement
Non aircraft as sets
5,568,193
5,315,964
689,025
80,815,206
3,642,535
Mesin
4,294,074
866,754
Instalasi
3,879,340
297,003
1,793,003
3,441,913
Perangkat keras
Kendaraan
(239,449)
169,453,977
169,453,977
6,004,989
6,004,989
Hardware
(1,904,894)
80,612,720
80,612,720
Vehic les
(418,296)
4,742,532
4,742,532
Engine
(334,488)
3,841,855
3,841,855
Installation
(933,589)
4,301,327
4,301,327
(1,623,043)
(161,338)
(317,084)
(1,153,703)
-
Equipment
Aset sewa
Kendaraan
38,043
(1,370)
72,822
72,822
Vehic les
1,323,960
(113,694)
7,201,078
7,201,078
Buildings
(75,052)
998,996
998,996
Mesin
119,151
(7,972)
111,179
111,179
Engine
Instalasi
120,427
(8,057)
112,370
112,370
Installation
(4,951,115)
1,236,982,184
1,236,982,184
Jumlah
Nilai tercatat
1,028,127
1,188,605,633
922,994,362
45,921
85,861,625
(32,055,537)
(478,422)
- 66 -
861,672,910
T otal
1 Januari/
January 1,
2014
USD
Biaya Perolehan/ revaluasi:
A set pesawat
Pemilikan langsung
Rangka pesawat
M esin
Simulat or
Rot able part s
Aset pemeliharaan
Rangka pesawat
M esin sewa
Aset sewa pembiayaan
Rangka pesawat
M esin
Pemugaran kabin pesawat
Pengembangan aset sewa
A set non-pesawat
Pemilikan langsung
Peralat an
Perangkat keras
Kendaraan
M esin
Inst alasi
Tanah
Hak at as t anah
Bangunan dan prasarana
Aset dalam penyelesaian
Pengembangan aset sewa
Bangunan
Bangun, kelola, alih
Bangunan dan prasarana
M esin
Inst alasi
Jumlah
Penambahan/
Addit ions
USD
Pengurangan/
Deduct ions
USD
Reklasif ikasi/
Reclassif icat ion
USD
Selisih kurs
penjabaran/
Currency
conversion
USD
Jumlah
sebelum
penyesuaian
revaluasi/
Tot al before
revaluat ion
adjust ment
USD
24,667,572
67,839,366
94,776,895
136,930,314
4,532,323
20,038,684
2,900,275
11,158,333
(1,823,889)
-
172,839,340
92,412,135
223,551
202,039,235
178,466,296
97,677,170
148,312,198
38,356,668
108,560,154
11,625,058
58,283,952
(449,787)
(10,776,857)
49,531,939
156,067,249
614,627,621
186,222,911
50,874,174
74,320,636
21,141,639
26,654,835
1,316,000
(2,413,125)
(22,840,573)
-
(175,572,255)
(93,273,495)
-
215,253,514
5,870,640
90,841,355
10,096,539
6,111,426
93,830,316
62,202
87,737,466
36,425,753
9,765,019
410,001
4,959,806
777,199
406,573
44,356
3,724,129
23,151,368
(740,471)
(3,476,506)
(240,677)
(87,702)
(1,933,004)
(1,118,182)
187,358
1,045,933
(522,284)
253,415
(450,021)
968,490
(1,500,791)
7,726,491
4,453,279
2,040,703
285,312
440,544
769,406
-
1,953,898,572
206,112,235
(45,900,773)
Surplus
revaluasi/
Revaluat ions
surplus
USD
31 Desember/
December 31,
2014
USD
161,309,195
194,127,134
97,677,170
148,312,198
97,677,170
148,312,198
161,309,195
194,127,134
-
49,531,939
156,067,249
49,531,939
156,067,249
457,783,880
119,604,251
28,033,601
75,636,636
457,783,880
119,604,251
28,033,601
75,636,636
457,783,880
119,604,251
28,033,601
75,636,636
(107,402)
(929,893)
(161,153)
(134,577)
(1,170,603)
(3,215,862)
(92,752)
224,358,018
7,326,574
91,394,762
9,949,624
6,549,135
92,254,048
62,202
87,281,219
56,865,396
28,182,890
5,303,180
-
224,358,018
7,326,574
91,394,762
9,949,624
6,549,135
120,436,938
62,202
92,584,399
56,865,396
224,358,018
7,326,574
91,394,762
9,949,624
6,549,135
62,202
56,865,396
120,436,938
92,584,399
-
(51,593)
12,128,177
12,128,177
12,128,177
(1,166,845)
(163,707)
(317,638)
(21,324)
(2,454)
(2,480)
1,621,940
119,151
120,426
1,621,940
119,151
120,426
1,621,940
119,151
120,426
(5,036,814)
(5,890,093)
2,103,183,127
8,416,868
2,111,599,995
1,543,142,329
568,457,666
- 67 -
(40,730,040)
15,660,838
-
31 Desember 2014/
December 31, 2014
B iaya perolehan/
Revaluasi/
Cost
Revaluat ion
USD
USD
Acquisition Cost /Revaluat ion:
A ircraf t asset s
Direct A cquisit ion
Airf rames
Engines
Simulat ors
Rot able part s
M aint enance asset s
Airf rames
Engines
Leased assets
Airf rames
Engines
Cabin ref urbrishment
Leasehold improvement
Non aircraf t asset s
Direct A cquisit ion
Equipment
Hardware
Vehicles
Engines
Inst allat ion
Land
Land right
Buildings and inf rastructure
Asset s under const ruct ion
Leasehold improvement
Buildings
B uilding, operate, transf er
Buildings and inf rastructure
Engines
Inst allat ion
Tot al
Jumlah
sebelum
penyesuaian
1 Januari/
Selisih kurs
revaluasi/
Surplus
penjabaran/
Total before
revaluasi/
31 Desember/
January 1,
Penambahan/
Pengurangan/
Reklasifikasi/
Currency
revaluation
Revaluation
December 31,
2014
Additions
Deductions
Reclassification
conversion
adjustment
surplus
2014
USD
USD
USD
USD
USD
USD
USD
USD
Akumulasi penyusutan:
Accumulated depreciation:
Asset pesawat
Aircraft assets
Direct Acquisition
Rangka pesawat
1,704,973
15,162,779
Mesin
2,061,258
11,079,695
49,039,675
4,058,576
114,532,652
4,294,258
Simulator
Rotable parts
21,418,226
38,285,978
38,285,978
Airframes
28,209,814
39,526,878
39,526,878
Engines
53,098,251
53,098,251
Simulators
3,726
118,830,636
118,830,636
(1,823,889)
Rotable parts
Aset pemeliharaan
Maintenance assets
Rangka pesawat
12,135,100
4,064,143
(449,787)
15,749,456
15,749,456
Mesin sewa
72,755,532
42,219,032
(10,776,857)
104,197,707
104,197,707
Airframes
Engines
Leased assets
398,664,487
44,331,895
Mesin
88,484,418
13,301,603
46,235,926
4,179,980
20,961,223
7,132,667
(2,413,125)
(22,840,573)
-
(21,115,322)
419,467,935
419,467,935
(26,838,979)
74,947,042
74,947,042
27,575,333
27,575,333
28,093,890
28,093,890
Airframes
Engines
Cabin refurbishment
Leasehold improvement
Non aircraft assets
Direct Acquisition
152,560,229
13,984,535
6,121,579
1,161,152
76,414,431
8,602,391
(1,807,215)
Mesin
3,819,204
1,014,605
(253,064)
Instalasi
6,178,213
562,667
(69,505)
658,762
1,788,044
(329,758)
Perangkat keras
Kendaraan
(408,723)
-
(52,168)
165,440,274
165,440,274
5,315,964
5,315,964
Hardware
(2,394,401)
80,815,206
80,815,206
Vehicles
(40,307)
(246,364)
4,294,074
4,294,074
Engine
(2,597,606)
(194,429)
3,879,340
3,879,340
Installation
(381,546)
1,793,003
1,793,003
(1,966,767)
-
57,501
(643,599)
-
Equipment
Aset sewa
Kendaraan
Leased assets
36,149
36,149
36,149
Vehicles
Leasehold improvement
3,745,581
2,285,063
(39,832)
5,990,812
5,990,812
Buildings
207,073
(1,199,733)
(40,865)
1,028,127
1,028,127
Mesin
308,431
(186,826)
(2,454)
119,151
119,151
Engine
Instalasi
401,257
(278,352)
(2,478)
120,427
120,427
Installation
1,058,880,732
179,430,158
(4,586,793)
(3,945,968)
1,188,605,633
1,188,605,633
Juml ah
Nilai tercatat
(41,172,496)
895,017,840
922,994,362
- 68 -
T otal
Nilai tercatat
Hasil penjualan setelah dikurangi biaya
penjualan
Keuntungan (kerugian) penjualan
aset tetap
31 Desember/
December 31,
2014
USD
1,744,228
4,728,277
1,381,849
4,770,914
(362,379)
42,637
Tanah
Bangunan dan prasarana
Pesaw at
Level 1
Level 2
Level 3
Land
Building and improvement
Aircraft
30 Juni/
June 30,
2015
USD
Pesaw at
Tanah
Bangunan dan prasarana
Total
31 Desember/
December 31,
2014
USD
30,977,690
34,032,503
38,728,947
103,739,140
13,165,289
49,566,851
30,291,042
93,023,182
Aircraft
Land
Building and improvement
Total
Nilai tercatat/
Carrying amount
USD
Instalasi mesin/Machine Installation
Kontruksi bangunan/ Building construction
1.043.510
60.380.029
61.423.539
- 70 -
60%
97%
Estimasi
Penyelesaian/
Estimated
completion
2015
2015
Periode/Period
30 Juni/
June 30, 2015
31 Desember/
December 31, 2014
240,543,826
1,864,021,790,056
- 71 -
Saldo aw al
Keuntungan atas revaluasi
Penambahan
Pengurangan
Reklasifikasi (Catatan 15)
Jumlah
31 Desember/
December 31,
2014
USD
26,818,510
(106,700)
26,711,810
22,020,790
3,664,021
1,583,720
(450,021)
26,818,510
Beginning balance
Gain on revaluation
Addition
Deduction
Reclassification (Note 15)
Ending balance
- 72 -
1,354,293
12,847,359
Penambahan/
Additions
USD
15,802,560
Pengurangan/
Deductions
USD
112,502
-
1,425,866
175,042
112,502
Reklasif ikasi/
Reclassifications
USD
30 Juni/
June 30,
2015
USD
1,466,795
12,847,359
1,425,866
175,042
15,915,062
539,215
8,410,040
906,613
-
1,445,828
8,410,040
706,923
99,053
9,755,231
906,613
706,923
99,053
10,661,844
6,047,329
1 Januari/
January 1,
2014
USD
Biay a perolehan:
Pemilikan langsung
Perangkat lunak
Lisensi
Aset sewa pembiay aan
Perangkat lunak
Lisensi
Perangkat lunak dalam
peny elesaian
Jumlah
638,610
12,847,359
1,425,866
175,042
59,748
15,146,625
5,253,218
Penambahan/
Additions
USD
Pengurangan/
Deductions
USD
715,683
-
Accumulated amortization:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Total
Net carry ing v alue
31 Desember/
December 31,
2014
USD
1,354,293
12,847,359
1,425,866
175,042
(59,748)
(59,748)
15,802,560
715,683
Reklasif ikasi/
Reclassifications
USD
Acquisition cost:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Sof tware still under
installation
Total
Acquisition cost:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Sof tware still under
installation
Total
500,909
7,330,972
38,306
1,079,068
539,215
8,410,040
412,050
79,813
8,323,744
294,873
19,240
1,431,487
706,923
99,053
9,755,231
Accumulated amortization:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Total
6,047,329
6,822,881
31 Desember/
December 31,
2014
USD
11,279,727
7,568,496
7,087,192
4,242,410
12,067,331
8,870,062
6,191,122
4,242,410
4,079,839
920,700
6,646,762
41,825,126
4,180,835
3,845,411
5,882,249
45,279,420
Manufacturers Incentive
Manufacturers Incentive
30 Juni/
June 30,
2015
USD
Saldo aw al
Penambahan
Pengurangan
Saldo Akhir
31 Desember/
December 31,
2014
USD
8,870,062
1,581,251
(2,882,817)
7,568,496
- 74 -
9,039,498
9,274,086
(9,443,522)
8,870,062
Beginning balance
Additions
Deductions
Ending balance
Tempat
kedudukan/
Domicile
Investasi saham - sebesar biaya/
Investments in shares - at cost
Papas Limited
Abacus International Holdings Ltd
PT Nusa Dua Graha International
PT Arthaloka Indonesia
PT Bumi Minang Padang Plaza
Jumlah Aset Keuangan Lainnya/
Total Other Financial Assets
Persentase
kepemilikan/
Percentage of
Ownership
%
Hongkong
Singapura/
Singapore
Bali
Jakarta
Padang
30 Juni/
June 30,
2015
USD
31 Desember/
December 31,
2014
USD
17.65
1,242,816
1,242,816
2.06
8.00
3.00
10.00
1,730,948
982,625
86,094
37,355
1,730,948
1,047,759
92,268
67,044
4,079,839
4,180,835
Non-productive assets
30 Juni/
June 30,
2015
USD
Nilai buku - sebelum penurunan
Penyisihan penurunan nilai aset
Bersih
31 Desember/
December 31,
2014
USD
4,242,410
4,242,410
(424,913)
(424,913)
4,667,323
(424,913)
4,242,410
(506,199)
81,286
(424,913)
Restricted cash
Akun
ini
merupakan
kas
yang
dibatasi
penggunaannya sehubungan dengan pinjaman
jangka panjang
- 75 -
19. LOANS
FROM
INSTITUTION
30 Juni/
June 30,
2015
USD
AND
FINANCIAL
31 Desember/
December 31,
2014
USD
88,794,661
69,769,299
34,000,000
31,000,000
29,466,078
13,895,248
17,031,085
12,450,164
19,997,361
5,000,000
214,707
5,000,000
20,833,500
272,139,993
75,312,110
Total
The purposes of the KMKI and PJI facilities are for jet
fuel purchases from Pertamina and aircraft
maintenance of GMFAA.
Bank Permata
Bank Permata
- 76 -
Standard Chartered
Standard Chartered
CIMB Niaga
CIMB Niaga
- 78 -
Perusahaan
The Company
Perusahaan
memperoleh fasilitas kredit
multiskema dari BNI dalam bentuk SKBDN, Letter
of Credit (L/C) dan Standby Letter of Credit
(SBLC) sesuai dengan Perjanjian Pemberian
Kredit Tidak Langsung No. 16 tanggal 19 April
2013 dan Amendment Agreement No. 32 dated
16 Oktober 2014 dengan jumlah plafon maksimal
yang dapat digunakan oleh Perusahaan adalah
USD 40.000.000. Fasilitas SKBDN dan LC
tersebut digunakan untuk pembelian bahan bakar
pesawat dan kebutuhan operasi lainnya.
- 79 -
Berdasarkan Pemasok
a.
30 Juni/
June 30,
2015
USD
b.
By Creditor
31 Desember/
Decemb er 31,
2014
USD
74,387,385
2,167,923
1,938,408
803,298
103,863,212
2,612,037
2,145,982
2,602,347
212,106
2,513,130
82,022,250
320,302
19,191
111,563,071
14,453,001
13,705,502
12,562,745
6,891,787
1,546,227
468,202
49,627,464
41,769,575
91,397,039
19,690,148
15,616,132
13,809,741
6,433,591
8,995,052
826,723
65,371,387
38,654,973
104,026,360
Third parties
Airline services
Fuel
General and adminis trative
Catering
User charges and station
Maintenance and overhaul
Airline
Sub total
Non airline s ervices
Subtotal
173,419,289
215,589,431
Total
b.
30 Juni/
June 30,
2015
USD
Rupiah
Dolar Amerika Serikat
Dolar Singapura
Riyal Saudi Arabia
Dolar Australia
Yen Jepang
Euro
Won Korea
Mata uang lainnya
Jumlah
115,649,172
47,300,878
2,535,608
2,314,069
2,251,719
1,323,721
886,244
1,157,878
173,419,289
- 80 -
By Currency
31 Desember/
December 31,
2014
USD
127,708,608
70,250,381
2,877,754
3,003,224
1,318,053
3,166,251
1,181,468
559,459
5,524,233
215,589,431
Rupiah
U.S. Dollar
Singapore Dollar
Arabian Riyal
Australian Dollar
Japanese Yen
Euro
Korean Won
Other currencies
Total
24,808,677
1,241,000
385,339
21,496,766
47,931,782
17,230,526
774,326
51,548
6,140,208
24,196,608
31 Desember/
December 31,
2014
USD
24,528,395
21,773,495
20,643,592
17,989,960
16,321,609
7,359,895
4,933,444
3,610,138
27,101,992
144,262,520
70,562,902
39,764,772
18,886,753
33,923,089
8,617,027
3,508,972
7,166,969
4,942,891
37,224,574
224,597,949
31 Desember/
December 31,
2014
USD
31 Desember/
December 31
2014
USD
260,664,815
447,192
261,112,007
- 81 -
209,547,184
941,726
210,488,910
30 Juni/
June 30
2015
USD
Pihak Berelasi (Catatan 46)
Bank Negara Indonesia
Indonesia Eximbank
PT Pertamina (Persero)
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Bank Rakyat Indonesia
Sub jumlah
31 Desember/
December 31
2014
USD
Related Parties (Note 46)
Bank Negara Indonesia
Indonesia Eximbank
PT Pertamina (Persero)
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Bank Rakyat Indonesia
Sub total
52,036,592
33,249,273
14,379,163
10,315,531
3,395,635
2,907,291
116,283,485
53,485,894
40,051,868
28,758,327
13,473,346
3,639,116
24,387,199
163,795,750
87,562,500
54,871,387
96,437,500
74,767,818
10,950,708
443,957
6,542,002
2,864,016
996,321
72,871
24,112
164,327,874
16,018,433
1,244,352
1,886,274
3,884,983
1,067,821
217,406
51,681
189,162,531
113,462,274
83,689,077
69,950,713
7,917
651,848,780
Third parties
PT Bank Internasional Indonesia
Bank Pan Indonesia
Floating Rate Notes
U.S. Dollar
Rupiah
PT Indonesia Infrastructure Finance
Bank CIMB Niaga
Commonwealth Bank (AUD)
PT Mandiri Tunas Finance
PT Tirta Finance
BCA Club Deal - Syndicated loan
SCB & Emirates NBD PJSC Syndicated loan
Emirates NBD PJSC - Murabahah Financing
Bank Permata
Bringin Indotama Sejatera
Sub total
280,611,359
815,644,530
140,691,272
368,945,183
139,920,087
446,699,347
Pihak ketiga
PT Bank Internasional Indonesia
Bank Pan Indonesia
Wesel bayar bunga mengambang
Dolar Amerika Serikat
Rupiah
PT Indonesia Infrastructure Finance
Bank CIMB Niaga
Commonwealth Bank (AUD)
PT Mandiri Tunas Finance
PT Tirta Finance
Pinjaman sindikasi - BCA Club Deal
Pinjaman sindikasi SCB & Emirates NBD PJSC
Emirates NBD PJSC - Murabahah Financing
Bank Permata
Bringin Indotama Sejatera
Sub jumlah
30 Juni/
June 30,
2015
USD
Pinjaman Jangka Panjang
Beban Bunga Akrual
Jumlah
280,611,359
931,557
281,542,916
- 82 -
31 Desember/
December 31,
2014
USD
815,644,530
3,135,498
818,780,028
Long-term Loan
Accrued interest expense
Total
31 Desember/
December 31,
2014
0,900% - 5,000%
0,900% - 5,000%
6,500% - 15,980% 6,500% - 15,980%
U.S. Dollar
Rupiah
30 Juni/
June 30,
2015
USD
Pinjaman sindikasi BCA Club Deal
Standard Chartered (Conventional)
Standard Chartered (Syariah - Emirates)
Bank Permata
PT Bank Rakyat Indonesia
Bank Pan Indonesia
PT Pertamina (Persero)
PT Bank Internasional Indonesia
Bank Negara Indonesia
Wesel bayar bunga mengambang
Dolar Amerika Serikat
Rupiah
Indonesia Eximbank
PT Angkasa Pura II (Persero)
PT Mandiri Tunas Finance
Bank CIMB Niaga
Tirta Finance
Bringin Indotama Sejatera
PT Angkasa Pura I (Persero)
Pinjaman sindikasi II
Pinjaman sindikasi III
Dolar Amerika Serikat
Rupiah
Jumlah
31 Desember/
December 31,
2014
USD
186,008,837
115,000,000
85,000,000
70,000,000
20,316,506
20,000,000
14,379,163
9,000,000
9,046,063
5,943,741
20,477,023
14,379,163
3,000,000
5,185,938
5,108,234
758,912
4,205,250
3,157,815
641,123
277,590
24,605
7,876
-
14,545,479
2,188,735
2,631,513
903,548
1,849,854
46,458
2,046,465
120,000,000
156,923,136
46,000,000
36,898,338
270,152,514
Bank Permata
PT Bank Rakyat Indonesia
Bank Pan Indonesia
PT Pertamina (Persero)
PT Bank Internasional Indonesia
Bank Negara Indonesia
Floating rate notes
U.S. Dollar
Rupiah
Indonesia Eximbank
PT Angkasa Pura II (Persero)
PT Mandiri Tunas Finance
Bank CIMB Niaga
Bringin Indotama Sejatera
PT Angkasa Pura I (Persero)
Syndicated loan II
Syndicated loan III
U.S. Dollar
Rupiah
Total
a.
a.
- 83 -
b.
a.
b.
a.
b.
c.
c.
b.
- 84 -
On April 28, 2014, the Company entered into a longterm loan facility agreement with Exim Bank
Indonesia for Rp 500 billion with a term of 36 months
which is designated as working capital. Interests are
payable quarterly. Principal installment will begin 12
months after the date of the agreement; payable
quarterly. The entire facility was drawn by the
Company on May 9, 2014. There is no collateral for
this loan facility.
PT Pertamina (Persero)
a.
a.
b.
c.
Perusahaan
The Company
b.
c.
- 86 -
- 88 -
a.
a.
b.
b.
- 89 -
Perjanjian
pinjaman
tersebut
mencakup
persyaratan jangka waktu dan kondisi tertentu
untuk membatasi PT Aerotrans Services
Indonesia dalam melakukan pembagian dividen
dan merubah struktur organisasi tanpa ada
pemberitahuan secara tertulis kepada pihak
bank.
a.
a.
b.
b.
- 90 -
c.
c.
- 91 -
Commonwealth Bank
Commonwealth Bank
PT Tirta Finance
PT Tirta Finance
On April 15, 2014, the Company entered into a longterm syndicated loan facility with Standard Chartered
Bank and Emirates NBD PJSC. These facilities
granted the Company total maximum credit of
USD 200 million with term of 36 months and
designated for working capital purposes. Principal
and interest payments is made every 3 (three)
months, with the first payment due on 15 (fifteen)
months after the date of the agreement. The loan
facilities were availed by the Company in stages, total
draw down in 2014 amounted to USD 200,000,000.
The collateral for this loan is a reverse interest
placement for three (3) months, which is classified as
restricted cash balance (Note 18).
- 93 -
PT Bank Permata
PT Bank Permata
- 94 -
30 Juni/
June 30,
2015
USD
31 Desember/
December 31
2014
USD
17,208,738
17,256,791
65,599,846
47,925,596
130,734,180
65,723,598
56,059,509
139,039,898
18,000,421
20,141,541
112,733,759
118,898,357
12,933,174
105,965,183
118,898,357
13,101,828
99,631,931
112,733,759
Bunga tetap yang berlaku adalah Semi-annual 6years swap rate + Margin + Premium.
Bunga mengambang yang berlaku adalah: 3months LIBOR + Margin + Premium.
Fixed interest rate is computed using the semiannual 6-year swap rate + margin + premium.
Floating interest rate is computed using the 3month LIBOR + margin + premium.
1.
2.
3.
5.
6.
1.
1.
2.
2.
3.
3.
1.
1.
2.
2.
3.
3.
4.
4.
5.
5.
- 96 -
6.
PT Hewlett-Packard Finance
PT Century Tokyo Indonesia
dan
Indonesia
and
30 Juni/
June 30,
2015
USD
31 Desember/
December 31,
2014
USD
Saldo aw al periode
Penambahan periode berjalan
Jumlah digunakan
Amortisasi diskonto
Saldo akhir periode
112,788,440
3,530,405
(3,641,135)
2,531,102
115,208,812
70,252,250
59,120,035
(22,566,134)
5,982,289
112,788,440
Penyajian
Jatuh tempo dalam satu tahun
Jangka panjang
Jumlah
44,383,331
70,825,481
115,208,812
39,262,253
73,526,187
112,788,440
Presentation
Current maturities
Non current maturities
Total
- 97 -
1.
2.
1.
2.
1.
2.
1.
3.
2.
3.
- 98 -
1.
2.
1.
3.
2.
3.
36,658,950
1,033,340
805,326
38,497,616
- 99 -
31 Desember/
December 31,
2014
USD
33,798,787
1,307,665
332,879
35,439,331
Imbalan Pasca-kerja
a.
Post-employment Benefits
- 100 -
b.
PT
Aero
Wisata,
entitas
anak,
menyelenggarakan program pensiun manfaat
pasti untuk seluruh karyawan tetapnya yang
dikelola oleh Dana Pensiun Aero Wisata yang
akta pendiriannya telah disahkan oleh Menteri
Keuangan Republik Indonesia dengan Surat
Keputusan No. KEP-044/KM.10/2007 tanggal 26
Maret 2007. Iuran dana pensiun berasal dari
kontribusi PT Aero Wisata dan karyawan
masing-masing sebesar 11,40% dan 5% dari gaji
kotor. Pada masa pensiun, karyawan akan
memperoleh manfaat sebesar 2,5% kali masa
kerja kali penghasilan dasar pensiun.
b.
- 101 -
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat kematian
Tingkat cacat
Tingkat pengunduran diri
30 Juni/
June 30,
2015
31 Desember/
December 31,
2014
8% - 8,65%
3% - 8%
TMII
10% dari tingkat kematian/ 10% of mortality rate
5% usia 25 tahun menurun secara garis lurus
sampai 0% usia 56 tahun
5% at age 25 and decreasing linearly to 0% at age 56
56 tahun/56 years
6,1% sampai tahun 2018
kemudian flat 5%
6,1% until year 2018
then 5% flat rate
8,25% - 8,5%
3% - 8%
TMII
10% dari tingkat kematian/ 10% of mortality rate
5% usia 25 tahun menurun secara garis lurus
sampai 0% usia 56 tahun/
5% at age 25 and decreasing linearly to 0% at age 56
56 tahun/56 years
6,1% sampai tahun 2018
kemudian flat 5%
6,1% until year 2018
then 5% flat rate
Discount rate
Future salary increment rate
Mortality rate
Disability rate
Resignation rate
Jum lah
4,873,746
(532,462)
6,725,999
11,067,283
4,904,766
(121,860)
4,782,906
15,850,189
43,329
449,884
47,552
540,765
(328,816)
415,975
87,159
627,924
- 102 -
356,253
(3,092,670)
226,990
297,081
(2,212,346)
(2,212,346)
5,273,328
(3,175,248)
7,000,541
297,081
9,395,702
4,575,950
294,115
4,870,065
14,265,767
Total
Jumlah
9,097,653
(129,386)
13,769,050
22,737,317
78,787
(1,794,862)
(1,716,075)
1,207,346
(10,545,144)
1,424,634
729,899
(7,183,265)
9,942,744
828,581
10,771,325
2,634,668
(1,531,034)
1,103,634
33,508,642
(612,441)
(7,183,265)
10,383,786
(10,674,530)
13,398,822
729,899
13,837,977
Total
Jumlah/
Total
USD
183,855,291
(9,175,472)
174,679,819
32,984,670
(40,160,980)
(7,176,310)
5,748,814
5,748,814
222,588,775
(49,336,452)
173,252,323
174,679,819
4,103,416
5,748,814
184,532,049
(11,279,727)
(11,279,727)
Plan assets
- 103 -
Jumlah/
To tal
USD
186,608,453
(9,518,011)
177,090,442
34,941,201
(43,151,482)
(8,210,281)
9,379,688
9,379,688
230,929,342
(52,669,493)
178,259,849
177,090,442
3,857,050
9,379,688
190,327,180
(12,067,331)
Plan assets
(12,067,331)
186,608,453
4,905,538
7,097,499
34,941,201
43,329
1,070,272
9,379,688
356,253
226,990
(532,462)
(6,340,358)
449,884
(840,756)
(3,092,670)
(864,772)
1,940,393
170,597
2,964,373
(12,788,145)
(499,413)
(2,350,444)
183,855,291
32,984,670
297,081
(553,756)
5,748,814
170.793.727
9.097.653
14.665.447
94.643
(129.386)
(13.375.831)
901.908
9.040.836
(4.480.544)
186.608.453
32.997.924
78.787
1.941.596
(1.850.796)
19.076.550
1.207.346
1.424.634
(10.545.144)
(2.564.196)
Jumlah/
Total
USD
Present v alue obligation
- beginning balance
Current serv ice cost
Interest expense
Employ ee's contribution
Past serv ice cost
Benef it pay ment
Remeasurement on the net def ined benef it
liability :
Actuarial gain or loss f rom experience
2,408,071
adjustment
Actuarial gain or loss f rom change in f inancial
2,464,960
assumption
(15,692,345)
Foreign exchage dif f erential
Present v alue obligation
222,588,775
- ending balance
230,929,342
5,305,120
8,394,761
(3,175,248)
(8,045,886)
Jumlah/
Total
USD
222.868.201
10.383.786
18.031.677
94.643
(10.674.530)
(17.790.823)
456.102
62.971
1.420.981
2.178.566
(860.978)
666.927
50.600
11.886.329
(5.290.922)
34.941.201
- 104 -
9.379.688
230.929.342
Jumlah/
Total
USD
177,090,442
11,067,283
(8,210,281)
540,765
9,379,688
(2,212,346)
178,259,849
9,395,702
4,782,906
(12,144,011)
(77,445)
(6,039,356)
174,679,819
87,159
534,110
(128,063)
(7,176,310)
(553,756)
(864,772)
5,748,814
4,870,065
(12,163,657)
(77,445)
(7,032,191)
173,252,323
174,679,819
4,103,417
5,748,814
184,532,050
(11,279,727)
Plan assets
Aset program
(11,279,727)
Jumlah/
Total
USD
161,019,296
22,737,316
(7,481,143)
(1,716,075)
19,076,550
(7,183,265)
172,614,703
13,837,976
10,771,324
(4,286,093)
(230,549)
(12,920,852)
177,090,442
1,103,633
118,815
(1,295)
(234,216)
(8,210,281)
50,599
(2,564,196)
9,379,688
11,874,957
(4,116,679)
(231,844)
(15,719,264)
178,259,849
177,090,442
3,857,050
9,379,688
190,327,180
(12,067,331)
Plan assets
Aset program
(12,067,331)
- 105 -
30 Juni/
June 30,
2015
USD
Nilai w ajar aset program - aw al tahun
Imbal hasil ekspektasian aset program
Pengukuran kembali liabilitas (aset) imbalan pasti neto
Imbal hasil aset program
Kontribusi pemberi kerja
Iuran peserta program
Pembayaran manfaat
Dampak perubahan kurs valuta asing
Nilai w ajar aset program - akhir tahun
31 Desember/
December 31,
2014
USD
52.669.493
1.394.220
50.253.496
4.632.856
(294.115)
77.445
31.792
(1.013.695)
(3.528.688)
49.336.452
702.453
231.844
94.643
(2.071.559)
(1.174.240)
52.669.493
43,87%
53,31%
40,19%
51,01%
21.642.860
26.299.372
21.170.116
26.866.521
2,83%
8,80%
1.394.220
4.632.856
100,00%
100,00%
49.336.452
52.669.493
Equity instruments
Time deposits and others
Investment result
expected average
Fair value of plan assets
- ending balance
(9,937,157)
14,104,076
(381,388)
490,150
15,073,145
(9,952,241)
(420,027)
285,895
272,495
(404,767)
- 106 -
2014
USD
2011
222.588.775
49.336.452
230.929.342
(52.669.493)
222.868.201
(50.253.498)
303.486.096
(71.468.450)
326.141.729
(58.606.534)
Defisit
271.925.227
178.259.849
172.614.703
232.017.646
267.535.195
Deficit
Penyesuaian pengalaman
liabiitas program
2.408.071
1.420.981
28.415.957
(11.180.442)
13.677.607
Experience adjustment on
plan liabilities
Penyesuaian pengalaman
aset program
(294.115)
(702.453)
9.570.755
(2.225.599)
(899.970)
Experience adjustment on
plan liabilities
Jumlah
saham/
Number of
shares
0.0000%
Jumlah modal
disetor/
Total paid-up
capital
USD
0.05
15,653,127,999
60.5094%
792,323,087
6,711,457,801
25.9441%
339,717,592
148,120
181,829
123,816
373,893
0.0006%
0.0007%
0.0005%
0.0014%
7,497
9,204
6,267
18,926
3,503,513,174
25,868,926,633
13.5433%
100.0000%
177,350,996
1,309,433,569
- 107 -
0.0000%
0.05
15,653,127,999
60.5094%
792,323,087
6,711,457,801
25.9441%
339,717,592
148,120
181,829
123,816
0.0006%
0.0007%
0.0005%
7,497
9,204
6,267
3,503,887,067
25,868,926,633
13.5350%
100.0000%
177,369,922
1,309,433,569
1.
Authorized
capital
reduced
from
Rp 15,000,000,000,000 to Rp 13,770,000,000,000.
2.
2.
- 109 -
Cadangan modal
PMP atas 2 pesaw at Boeing 747-400
dan 7 pesaw at Boeing 737-400
sesuai PP No. 70 tahun 2000
PMP atas jet engine test cell
berdasarkan Keputusan Menteri
Keuangan Republik Indonesia
No. S-124/MK.016/1998
Pengeluaran saham melalui penaw aran
umum perdana kepada masyarakat
Biaya emisi efek penaw aran umum
perdana
Eliminasi def isit dalam rangka
kuasi reorganisasi
Pengeluaran saham melalui Penaw aran
Umum Terbatas I kepada masyarakat
Biaya emisi efek
Penaw aran Umum Terbatas I
Selisih kurs setoran modal penaw aran
umum terbatas
Selisih transaksi restrukturisasi
entitas sepengendali
Jumlah
31 Desember/
December 31,
2014
USD
106
106
10
10
4,088,185
4,088,185
121,453,020
121,453,020
(12,474,286)
(12,474,286)
(108,518,998)
(108,518,998)
283,152
283,152
(3,075,606)
(3,075,606)
(33,197,028)
(33,197,028)
(2,507,044)
(33,948,489)
(2,507,044)
(33,948,489)
Capital reserve
GEP on 2 boeing 747-400 aircrafts
and 7 boeing 737-400 aircrafts
based on Government Regulation
No. 70/2000
GEP on jet engine test cell based on
the Decision Letter of Ministry of
Finance of the Republic of Indonesia
No. S-124/MK.016/1998
Issuance of shares through
public offering
Share issuance cost of initial public
off ering
Elimination of deficit in connection
w ith quasi-reorganization
Issuance of shares through
Rights Issue
Share issuance cost of
Rights Issue
Exchange rate differences on
Rights issue
Dif ferences in restructuring transaction
under comond control
Total
Share
premium
recorded
amounting
to
Rp 3,227,930,633 equivalent to USD 283,152, arise
from rights issue held by Company in 2014. The
market value of share amounted to Rp 460/share and
nominal value amounted to Rp 459/share.
- 110 -
31 Desember/
December 31,
2014
USD
Surplus revaluasi
Saldo aw al
Peningkatan
Penurunan
Dampak pajak tangguhan
Kepentingan non pengendali
Sub jumlah
99,066,192
99,066,192
52,373,880
56,829,767
(2,250,128)
(6,606,490)
(1,280,837)
99,066,192
14,870,786
(29,770)
(238,379,976)
12,458,738
(126,884,816)
Cumulative translation
adjustments
Ow ner of the parent company
Non controlling interest
Total
(238,391,350)
(29,741,571)
(154,195,943)
Revaluation surplus
Beginning Balance
Additions
Deductions
Deferred tax eff ect
Non controlling interest
Sub total
a)
a)
b)
b)
c)
c)
d)
d)
e)
e)
f)
f)
g)
g)
h)
h)
- 112 -
284,396
271,150
563,636
17,575,773
18,423,805
909,614
14,788,859
15,969,623
- 113 -
7,502
(46,734)
1,748,152
1,708,920
2015
(Enam bulan)/
(Sixmonth)
USD
Penerbangan berjadw al
Penumpang
Kargo
Kelebihan bagasi
Surat dan dokumen
Sub jumlah
Penerbangan tidak berjadw al
Charter
Lainlain
Pemeliharaan dan perbaikan
pesaw at
Pelayanan penerbangan
Jasa boga
Biro perjalanan
Groundhandling
Fasilitas
Hotel
Teknologi informasi
Transportasi
Kesehatan
Pelatihan
Lain-lain
Sub jumlah
Jumlah
2014
(Enam bulan)/
(Sixmonth)*
USD
1,503,592,531
95,810,509
4,591,474
3,962,813
1,607,957,327
1,476,531,752
106,445,355
4,052,616
4,485,863
1,591,515,587
58,085,104
5,986,818
40,251,141
32,722,969
25,839,199
23,241,653
18,657,504
10,844,668
8,746,725
4,112,768
1,911,619
1,165,205
499,281
6,063,550
174,056,283
25,168,369
21,479,159
28,204,013
32,260,528
18,989,096
10,195,981
9,286,864
4,104,211
2,265,641
1,256,225
228,572
5,987,964
159,426,621
1,840,098,714
1,756,929,026
*) As restated - Note 5
- 114 -
Bahan bakar
Sew a dan charter pesaw at
Gaji dan tunjangan
Beban penyusutan
Asuransi
Beban imbalan pasca kerja
Lain-lain
Jumlah
533,192,642
423,849,897
55,550,856
32,899,945
8,589,333
2,789,751
1,036,523
1,057,908,945
2014
(Enam bulan)/
(Six-month)*
USD
759,219,927
325,962,912
75,306,899
26,003,754
7,520,694
3,291,563
799,440
1,198,105,189
Fuel
Aircraft rental and charter
Salaries and allow ances
Depreciation expenses
Insurance
Employee benefit expenses
Others
Total
2015
(Enam bulan)/
(Six-month)
USD
Komisi
Reservasi
Gaji dan tunjangan
Promosi
Sew a
Beban imbalan pasca kerja
Jasa profesional dan pelatihan
Lain-lain
Jumlah
61,113,946
49,266,443
19,666,501
14,638,831
3,610,856
558,031
584,124
3,028,502
152,467,236
2014
(Enam bulan)/
(Six-month)*
USD
59,787,000
57,048,451
20,729,062
21,834,929
6,941,894
785,756
1,527,032
2,531,977
171,186,100
Comissions
Reservations
Salaries and allow ances
Promotions
Rental
Employee benefit expenses
Professional services and training
Others
Total
*) As restated - Note 5
- 115 -
2015
(Enam bulan)/
(Six-month)
USD
Pemeliharaan dan perbaikan
Beban penyusutan
Suku cadang
Gaji dan tunjangan
Beban imbalan pasca kerja
Sew a
Bahan bakar
Asuransi
Lain-lain
Jumlah
61,780,671
39,796,684
34,158,852
29,424,783
3,111,007
2,133,400
666,611
730,228
1,280,351
173,082,588
86,614,743
40,169,416
1,259,494
991,744
165,732
1,574,051
130,775,180
59,270,058
39,400,787
29,927,319
27,018,950
2,785,003
2,860,319
579,020
389,635
865,736
163,096,828
2014
(Enam bulan)/
(Six-month)*
USD
89,124,852
52,251,017
1,549,861
1,159,253
1,072,110
1,412,167
146,569,260
Passenger services
Salaries and allow ances
Employee benef it expenses
General inventories consumption
Prof essional services and training
Others
Total
2014
(Enam bulan)/
(Six-month)*
USD
Pelayanan penumpang
Gaji dan tunjangan
Beban imbalan pasca kerja
Pemakaian persediaan umum
Jasa profesional dan pelatihan
Lain-lain
Jumlah
88,456,466
42,501,438
6,812,484
6,306,156
957,453
(1,042,538)
2,478,605
146,470,065
2014
(Enam bulan)/
(Six-month)*
USD
88,259,207
43,911,733
8,691,862
6,272,238
942,419
(1,690,415)
592,438
146,979,480
*) As restated - Note 5
- 116 -
2015
(Enam bulan)/
(Six-month)
USD
Gaji dan tunjangan
Sew a
Pajak
Beban penyusutan
Utilitas
Pemeliharaan dan perbaikan
Jasa profesional dan pelatihan
Asuransi
Beban imbalan pasca kerja
Perlengkapan kantor
Kesehatan
Iuran keanggotaan
Lain-lain
Jumlah
39,000,041
12,114,953
11,237,696
11,220,190
7,124,635
6,604,357
5,438,591
4,308,974
2,719,955
2,063,387
670,925
578,945
2,879,495
105,962,145
2014
(Enam bulan)/
(Six-month)*
USD
45,498,788
10,598,133
11,097,743
11,145,509
7,652,226
9,292,686
6,232,610
3,501,452
2,932,971
1,331,663
590,808
458,067
5,298,914
115,631,572
2014
(Enam bulan)/
(Six-month)*
USD
8,188,085
8,805,981
(362,379)
(736,293)
2,822,670
9,912,084
(352,131)
(942,527)
(8,465,219)
1,388,924
435,028
*) As restated - Note 5
- 117 -
2015
(Enam bulan)/
(Six-month)
USD
Beban bunga
Pinjaman jangka panjang
Utang obligasi
Sew a pembiayaan
Sukuk
Utang bank
Lain-lain
Sub jumlah
Beban keuangan lainnya
Jumlah beban bunga
2014
(Enam bulan)/
(Six-month)*
USD
9,437,087
3,817,619
2,185,252
2,231,250
9,571,163
2,639,884
29,882,255
4,467,043
34,349,298
19,426,540
7,829,680
3,168,596
212,277
4,045,568
34,682,661
4,411,833
39,094,494
Interest expense
Long-term loans
Bonds payable
Leases
Sukuk
Bank loans
Others
Sub total
Other finance cost
Total finance cost
2015
(Enam bulan)/
(Six-month)
USD
2014
(Enam bulan)/
(Six-month)*
USD
27,726,320
(203,028,534)
23,375,018,582
0.00107
(0.00869)
per share
Earnings per share - basic
the parent
Weighted average number of share
46. NATURE
OF
RELATIONSHIP
TRANSACTIONS WITH RELATED PARTIES
i)
AND
Nature of relationship
Pemerintah
Republik
Indonesia
melalui
Kementerian Keuangan adalah pemegang
saham utama Perusahaan.
ii)
are
key
Jumlah/ Total
30 Juni/
31 Desember/
June 30,
December 31,
2015
2014
USD
USD
Kas dan setara kas (Catatan 6)/
Cash and Cash Equivalents (Note 6)
Bank Raky at Indonesia
Bank Negara Indonesia
Bank Mandiri
Bank Mega
Bank Sy ariah Mandiri
Bank Mega Sy ariah
Bank Raky at Indonesia Sy ariah
Jumlah/ Total
Piutang usaha (Catatan 7)/
Trade Accounts Receivable (Note 7)
PT Pos Indonesia
PT Abacus International Ltd
PT Jiwasray a
PT Angkasa Pura II
PT Bukit Asam (Persero) Tbk
Kementerian Agama/Ministry
of Religious Af f airs
Lain-lain/ Others
Jumlah/ Total
Utang Bank (Catatan 19)
Bank Loans (Note 19)
Bank Raky at Indonesia
Bank Negara Indonesia
Jumlah/ Total
Utang usaha (Catatan 20)
Trade Accounts Payable (Note 20)
PT Pertamina (Persero)
PT Angkasa Pura I (Persero)
PT Angkasa Pura II (Persero)
Perum LPPNPI
PT Telekomunikasi Indonesia
(Persero) Tbk
Lain-lain/Others
Jumlah/ Total
86,781,593
52,416,241
39,747,731
6,446,853
411,703
185,804,121
115,544,106
54,306,777
21,193,653
455,601
191,500,137
849,029
831,819
771,192
291,234
37,328
1,000,506
440,786
646,754
404,396
124,230
14,987
196,021
2,991,612
5.81%
6.15%
16,062
114,751
2,747,485
0.09%
0.09%
88,794,661
214,707
214,707
17,031,085
20,833,500
20,833,500
0.01%
1.70%
74,387,385
2,167,923
1,938,408
803,298
103,863,212
2,612,037
2,145,982
2,602,347
212,106
17,765
79,526,887
320,302
19,191
111,563,071
3.43%
4.99%
52,036,592
32,611,760
53,485,894
40,051,868
- 119 -
2015
(Enam bulan)/
(Six-month)
USD
PT Pertamina (Persero)
Perum LPPNPI
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Jumlah
469,499,157
29,768,098
7,514,384
5,290,544
512,072,182
Prosentase terhadap:
Total beban usaha
28.51%
2014
(Enam bulan)/
(Six-month)*
USD
637,101,374
24,074,607
8,904,461
4,990,115
675,070,558
34.18%
PT Pertamina (Persero)
Perum LPPNPI
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Total
Percentage of:
Total operating expense
d. Renumeration
Directors
2015
(Enam bulan)/
(Six-month)
USD
Komisaris
Imbalan kerja jangka pendek
Imbalan kerja pasca kerja
Direksi
Imbalan kerja jangka pendek
Imbalan kerja pasca kerja
188,154
27,729
215,883
493,939
94,622
588,561
653,538
126,709
780,247
Commisioners
Short term benefits
Post employment benefits
Directors
Short term benefits
Post employment benefits
*) As restated - Note 5
- 120 -
Commissioners
2014
(Enam bulan)/
(Six-month)*
USD
239,252
51,153
290,405
of
and
Manajemen permodalan
A.
Capital management
30 Juni/
June 30,
2015
USD
Pinjaman
Utang bank dan lembaga
keuangan
Pinjaman jangka panjang
Obligasi
Liabilitas sew a pembiayaan
Jumlah pinjaman
Kas dan setara kas
Pinjaman bersih
Ekuitas
31 Desember/
Decemb er 31,
2014
USD
Debt
270.305.724
279.973.846
642.146.650
112.733.759
1.305.159.979
463.965.247
841.194.732
882.102.331
95%
75.312.110
815.644.530
159.758.003
118.898.357
1.169.613.000
434.327.498
735.285.502
879.467.591
84%
- 121 -
30 Juni/
June 30,
2015
USD
31 Desember/
December 31,
2014
USD
463.965.247
155.024.793
10.850.804
434.327.498
120.623.827
8.349.932
926.084.076
920.700
1.556.845.619
786.933.317
3.845.411
1.354.079.985
270.305.724
173.419.289
47.931.782
145.811.468
279.973.846
112.733.759
642.146.650
1.672.322.519
75.312.110
215.589.431
24.196.608
224.597.949
815.644.530
118.898.357
159.758.003
1.633.996.988
dan
tujuan
manajemen
risiko
C. Financial risk
objectives
management
policies
and
Membatasi
tingkat
dampak
negatif
pergerakan harga terhadap arus kas dan
- 122 -
(i)
(i)
risk
- 124 -
Perubahan kurs/
Changes in
currency rate
Mata uang selain fungsional
Penguatan (pelemahan)
Rupiah
Yen
AUD
100 bp
100 bp
100 bp
(2,361,712)
22,546
138,428
(1,926,337)
113,362
76,336
swap
atas
Perubahan tingkat
suku bunga/
Changes in
interest rate
Suku bunga
Kenaikan (penurunan)
LIBOR
SBI
1%
0,5%
176,605
1,201
415,393
84,966
Interest rate
Increasing (decreasing)
LIBOR
SBI
Jumlah/
To tal
US D
392,976,943
155,024,793
10,676,198
392,976,943
155,024,793
10,676,198
211,357,535
376,613,756
338,252,806
926,224,097
0,1% - 11%
0,1% - 11%
414,787,164
174,606
414,787,164
174,606
0,1% - 11%
920,700
920,700
71,078,116
1,256,996,055
376,613,756
338,252,806
71,078,116
1,971,862,617
1,5%-7,75%
173,419,289
47,931,782
145,811,468
173,419,289
47,931,782
145,811,468
4,93%-14,25%
2,66%-2,67%
133,718,822
5,189,331
108,967,933
20,740,530
31,322,727
18,745,954
274,009,482
44,675,815
2,32% - 13,00%
223,520,969
223,520,969
7,40%-15,98%
4,22%-11,50%
25,755,096
11,957,351
17,323,066
44,865,854
29,179,641
43,078,162
86,002,846
2,25% - 8,50%
5,95% - 9,25%
53,328,941
43,626,388
864,259,437
790,534,252
982,431,635
79,248,322
53,328,941
834,160,640
1,925,939,394
- 127 -
F inancial A sset s
No n-interest bearing
Cash and cash equivalents
Account receivables
Others receivables
M aintenance reserved fund
and security depo sits
Variable interest rate
Cash and cash equivalents
Others receivables
Restricted cash
Fixed interest rate
Cash and cash equivalents
Total
F inancial Liabilitie s
No n-interest bearing
Trade payables
Other payables
Accrued expenses
Variable interest rate
Long-term loans
Lease liabilities
Loans from banks and
financial institutio n
Fixed interest rate
Long-term loans
Lease liabilities
Loans from banks and
financial institutio n
Bond payable
Total
0,1% - 11%
0,1% - 11%
0,51% - 4,25%
0,1% - 11%
Jumlah/
Total
US D
2,642,730
120,623,827
5,429,520
2,642,730
120,623,827
5,429,520
194,731,728
336,296,616
255,904,973
786,933,317
256,110,887
999,979
256,110,887
999,979
3,864,421
3,864,421
187,528,169
771,931,261
336,296,616
255,904,973
187,528,169
1,364,132,850
215,589,431
24,196,608
224,597,949
215,589,431
24,196,608
224,597,949
6% - 12,5%
1,13% - 8%
319,640,647
5,180,151
446,380,969
20,710,228
36,227,532
21,324,167
802,249,148
47,214,546
7,4% - 15,83%
1,15% - 11,15%
91,680,506
11,111,402
29,308,924
44,445,609
34,735,342
120,989,430
90,292,353
1,15% - 11,15%
9.25%
71,734,055
14,871,383
978,602,132
201,668,006
742,513,736
92,287,041
71,734,055
216,539,389
1,813,402,909
F inancial A sset s
Non-interest bearing
Cash and cash equivalents
A ccount receivables
Others receivables
M aintenance reserved fund
and security deposits
Variable interest rate
Cash and cash equivalents
Others receivables
Restricted cash
Fixed interest rate
Cash and cash equivalents
To tal
F inancial Liabilit ies
Non-interest bearing
Trade payables
Other payables
A ccrued expenses
Variable interest rate
Long-term loans
Lease liabilities
Fixed interest rate
Long-term loans
Lease liabilities
Loans from banks and
financial institution
B ond payable
To tal
Fasilitas pembiayaan
Financing facilities
- 128 -
komposisi fasilitas
pembiayaan
31 Desember/
December 31,
2014
USD
1.234.290.041
1.413.190.429
2.647.480.471
991.196.371
118.510.217
1.109.706.588
70.869.837
62.547.608
133.417.445
60.531.973
59.428.808
119.960.781
The
Group
enters
into
business
relationships only with credible third parties.
All transaction counterparts must be
approved in advance by the management
before an agreement is made. Restrictions
on transaction counterparts (amounts and
periods of loans) must be stipulated for each
transaction counterpart and are reviewed
annually by the management. In addition,
the outstanding receivables are continually
monitored to reduce exposure to bad debts.
30 Juni/
June 30,
2015
USD
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Dana peraw atan pesaw at
dan uang jaminan
Aset lain-lain
Jumlah
31 Desember/
December 31,
2014
USD
463,965,247
155,024,793
10,850,804
434,327,498
120,623,827
8,349,932
926,084,076
920,700
1,556,845,619
786,933,317
3,845,411
1,354,079,985
- 130 -
926,084,076
279,973,846
112,733,759
642,146,650
909,023,992
279,574,718
109,051,244
628,050,006
734,339,803
809,565,102
112,778,571
150,763,628
liabilitas
- 131 -
Long-term loan
Lease liabilities
Utang obligasi
Bonds payable
Jumlah/ Amount
Nosional
Cross Currency Swap
Bank Negara Indonesia
Bank Negara Indonesia
Standard Chartered
CIMB Niaga
Bank Mega
Bank Internasional Indonesia
ANZ Bank Indonesia
Standard Chartered
Commodity Call Option
Fuel Hedge
Periode/ Period
Aw al/ Start
Akhir/ End
30 Juni/
June 30, 2015
(Utang)/ (Payables )
Piutang/ Receivables
IDR
IDR
IDR
IDR
IDR
IDR
IDR
IDR
500.000.000.000
250.000.000.000
250.000.000.000
500.000.000.000
300.000.000.000
400.000.000.000
150.000.000.000
150.000.000.000
09-Mei-14
13-Jan-15
13-Jan-15
13-Jan-15
05-Apr-15
05-Apr-15
05-Apr-15
05-Apr-15
09-Mei-17
05-Jul-18
05-Jul-18
05-Jul-18
05-Jul-18
05-Jul-18
05-Jul-18
05-Jul-18
(5.610.512)
(2.081.128)
(2.081.128)
(3.797.354)
(1.533.358)
(2.044.478)
(780.378)
(783.803)
USD
185.008.000
16-Jan-15
31-Des-15
2.884.109
Jumlah/ Total
(15.828.031)
- 132 -
pembayaran
premi
atas
1.
1.
Pesawat
Perusahaan sewa operasi/
Lessors
Pesawat/ Aircraft
GECAS (FRANCE) SARL
- 136 -
Aircraft
Aset Sewaan/
Leased Assets
Jatuh Tempo/
Year of Maturity
2 Boeing 737-800
4 Boeing 737-800
3 Boeing 737-800
3 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
2 Boeing 737-800
2 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
2 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2022
2023
2025
2026
2016
2022
2016
2022
2016
2021
2026
2015
2015
2016
2021
2021
2021
2021
2021
2022
2022
2022
2015
2020
2020
2020
- 137 -
Jatuh Tempo/
Year of Maturity
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
4 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
2 Bombardier CRJ-1000
5 Bombardier CRJ-1000
2 Bombardier CRJ-1000
2 ATR 72-600
6 ATR 72-600
2 ATR 72-600
1 Boeing 737-800
2 Boeing 737-800
2 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 777-300
1 Airbus 330-300
1 Boeing 777-300
1 Boeing 777-300
1 Airbus 330-200
1 Boeing 737-800
1 Airbus 330-300
1 Airbus 330-300
1 Airbus 330-300
1 Airbus 330-200
2 Boeing 777-300
2022
2022
2022
2017
2017
2020
2021
2022
2022
2022
2023
2022
2020
2021
2022
2019
2025
2018
2021
2017
2017
2023
2024
2025
2025
2026
2024
2024
2025
2026
2025
2026
2027
2025
2026
2027
2025
2025
2026
2026
2025
2025
2025
2025
2025
2022
2026
2026
2026
2025
2026
2.
Mesin
2.
Perusahaan sewa operasi/
Lessors
Engine Lease Finance Corp.
GECAS (France) S.A.R.L
- 138 -
Aset Sewaan/
Leased Assets
Jatuh Tempo/
Year of Maturity
1 Boeing 777-300
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-300
1 Boeing 737-800
1 Boeing 737-800
3 Boeing 737-800
1 Airbus 320-200
2 Airbus 320-200
1 Airbus 320-200
1 Airbus 320-200
2 Airbus 320-200
1 Airbus 320-200
1 Airbus 320-200
3 Airbus 320-200
1 Airbus 320-200
1 Airbus 320-200
2 Airbus 320-200
5 Airbus 320-200
3 Airbus 320-200
6 Airbus 320-200
2 Airbus 320-200
1 Airbus 320-200
2 Airbus 320-200
2027
2026
2026
2026
2026
2016
2016
2027
2015
2016
2018
2018
2018
2018
2019
2024
2025
2025
2024
2025
2025
2026
2026
2027
2027
Engine
Aset Sewaan/
Leased Assets
Jatuh Tempo/
Year of Maturity
2017
2027
2021
2022
2020
2015
2016
2015
801,273,743
787,482,861
3,037,562,180
3,348,225,240
7,187,061,163
2,838,682,544
3,234,071,362
6,860,236,767
Uang Jaminan
Security Deposits
Sampai
tanggal
berakhirnya
perjanjian,
Perusahaan berkewajiban untuk membayar
3.
3.
a.
a.
b.
b.
c.
Perusahaan
mengadakan
perjanjian
pemanfaatan tanah di Bandara SoekarnoHatta seluas 6.246 m2 dengan PT Angkasa
Pura II (Persero), untuk jangka waktu 30
tahun yang berakhir 30 September 2021.
Tanah tersebut digunakan Perusahaan
untuk lokasi gedung perkantoran kargo.
Kompensasi atas tanah tersebut sebesar Rp
800 per m2 per bulan atau seluruhnya
Rp 1.798.848.000 dan dapat ditinjau
kembali setiap 5 tahun. Uang muka sebesar
10% atau Rp 179.884.800. Pembayaran
dilakukan setiap tahun sebesar Rp
53.965.440.
c.
- 140 -
4,477,217
5,004,378
6,773,180
10,306,289
21,556,686
7,189,129
10,306,289
22,499,796
50. IKATAN
a.
31 Desember/
December 31,
2014
USD
Within one year
Longer than one year
not longer than five years
Over five year
Total
50. COMMITMENTS
Pembelian Pesawat
a.
Purchase of Aircrafts
(i). Boeing 777-300ER Aircraft
- 141 -
Menanggapi
penawaran
tersebut,
Perusahaan merencanakan menambah
pembelian pesawat B 777 dari 6 pesawat B
777-200 menjadi 10 pesawat B 777-300ER,
melalui Supplemental Agreement No. 5 atas
Purchase Agreement No. 1938. Melalui
Supplemental Agreement No. 9 atas
Purchase Agreement No. 1938 jadwal
pengiriman pesawat telah diubah dari mulai
Agustus 2012 menjadi mulai Mei 2013
sampai dengan Januari 2016.
- 142 -
- 144 -
- 145 -
c.
b.
c.
Service Agreement
Systems
for
Passenger
Service
d.
(i).
(ii).
Supplementary
Financial
Assistance
Agreement relating to Trent 772B and Trent
772C engines DEG 6734.
(iii).
(iv).
e.
Perjanjian Sub-distribution
International Pte., Ltd
dengan
f.
Pada
bulan
Juni
2012,
Perusahaan
menandatangani General Terms Agreement
dengan GE terkait dengan suku cadang,
peralatan/tooling, publikasi dan pelatihan
sehubungan dengan mesin pesawat jenis GE90115B dan CF34-8C.
g.
Abacus
g.
ADSI, entitas anak, mengadakan perjanjian subdistribution dengan Abacus International Pte.,
Ltd (dahulu Abacus Distribution Systems Pte.,
Ltd), Singapura, (AIPL) yang efektif sejak
- 149 -
h.
h.
i.
j.
j.
b.
51. CONTINGENCIES
a.
b.
- 151 -
c.
- 152 -
Jumlah aset
AND
LIABILITIES
IN
1,729,016,281,080
2,342,555,430
267,099,499
23,970,367
19,782,264
16,633,711
910,122,357
5,750,373
4,570,715
295,181
9,409,611
129,689,190
2,094,454
43,689,360
3,092,073
15,161,142
4,434,889
7,438,076
6,435,248
3,392,251
464,291
9,409,611
1,924,045,507,744
2,432,348,789
194,924,061
12,865,900
21,451,829
12,057,322
1,559,464,066
4,839,208
4,672,175
1,539,649
5,515,733
154,666,038
2,228,024
31,855,512
1,658,579
17,620,548
3,213,102
13,068,509
5,886,899
3,538,724
2,397,388
5,515,733
759,631,715,351
5,527,477,113
16,777,093
16,395,321
13,995,794
787,828,844
5,576,507
3,469,712
611,558
6,075,528
56,978,076
4,942,059
4,473,117
2,681,776
3,702,602
6,438,619
4,273,839
3,882,959
453,881
6,075,528
728,423,043,080
3,826,055,265
9,424,549
14,750,895
6,429,160
779,531,983
3,618,714
2,708,552
932,584
6,862,151
58,554,907
3,504,654
2,511,506
2,410,669
1,840,851
6,532,578
2,972,414
3,294,955
706,343
6,862,151
36,894,156,936
141,774
2,767,339
141,774
65,503,974,556
156,139
5,265,593
156,139
307,370,173,775
23,055,069
337,791,011,154
27,153,618
175,055,445,266
1,595,631
609,069
258,315
2,410,257
13,130,471
1,222,893
681,610
191,714
2,410,257
344,720,582,907
1,617,113
366,471
264,415
1,926,365
27,710,658
1,328,298
445,812
200,269
1,926,365
ASSETS
Cash and cash equivalent
IDR
KRW
CNY
HKD
AUD
SAR
JPY
EUR
SGD
GBP
Other foreign currencies *)
Trade account receivable
IDR
KRW
SAR
CNY
MYR
JPY
AUD
EUR
SGD
Other foreign currencies *)
Other receivables
IDR
Other foreign currencies *)
Prepaid taxes
IDR
Other Assets
IDR
AUD
EUR
SGD
Other foreign currencies *)
395,026,836
Total Assets
362,804,168
- 153 -
(786,712,894,176)
(59,009,368)
(220,582,273,260)
(17,542,764)
(1,541,834,761,104)
(161,970,391)
(3,416,475)
(791,925)
(8,679,260)
(2,938,044)
(1,157,878)
(115,649,172)
(1,323,721)
(2,535,608)
(886,244)
(2,314,069)
(2,251,719)
(1,157,878)
(902,416,188,769)
376,428,779
(11,270,524)
(3,799,711)
(1,586,031)
(967,161)
(610,765,679)
(5,524,233)
(127,708,608)
(3,166,251)
(3,003,224)
(2,877,754)
(1,318,053)
(1,181,468)
(559,459)
(5,524,233)
(72,278,158,128)
(907,526)
(9,684)
(5,421,404)
(1,015,613)
(9,684)
(57,888,142,102)
(213,953)
70,318
(5,677,650)
(260,630)
70,318
(757,953,063,780)
(308,765,827)
(4,259,354)
(49,621)
(400,560)
(5,513,436)
(56,852,165)
(2,523,423)
(3,264,372)
(55,531)
(297,284)
(5,513,436)
(1,490,158,438,897)
(566,490,600)
(6,436,247)
(1,072,172)
(1,226,255)
(43,985,298)
(101,385,324)
(3,902,218)
(3,443,127)
(3,136,557)
(851,684)
(44,310,140)
(1,222,710,210,084)
(1,300,000)
(91,712,437)
(996,321)
(1,709,486,633,992)
(10,991,239,938)
(137,418,540)
(1,067,821)
(1,987,975,289,256)
(149,113,058)
(1,987,389,557,320)
(159,758,003)
(2,460,181,290,600)
(184,532,050)
(2,367,670,119,200)
(190,327,180)
(5,230,000)
(2,458,914,084)
(10,000)
(60,042)
(855,469)
(184,437)
(7,422)
(60,042)
(2,020,050,293)
(3,748,239,549)
(1,284,540,543)
(66,314)
(993,625)
(301,305)
(136,333)
(66,314)
LIABILITIES
Bank loan
IDR
Trade Accounts Payable
IDR
JPY
SAR
SGD
AUD
EUR
KRW
Other foreign currency *)
Other Accounts Payable
IDR
EUR
Other foreign currency *)
Accrued Expenses
IDR
JPY
AUD
EUR
MYR
Other foreign currency *)
Long term loans
IDR
AUD
Bonds Payable
IDR
Employee benefit obligation
IDR
Other Non-current Liabilities
CNY
IDR
SGD
Other foreign currency *)
Jumlah Liabilitas
(687,541,927)
(815,847,948)
Total Liabilities
(324,737,759)
(420,821,112)
- 154 -
30 Juni/
June 30,
2015
USD
Mata uang/ Currencies
IDR 1
EURO 1
YEN 100
SGD 1
AUD 1
GBP 1
31 Desember/
Decemb er 31,
2014
USD
0.0001
1.1191
0.8173
0.7422
0.7664
1.5729
0.0001
1.2165
0.8380
0.7574
0.8214
1.5571
Operasi
penerbangan/
Flight operation
USD
Hasil Segmen/ Segment Result
Pendapatan Eksternal/ External
Pendapatan Antar Segmen/
Intersegment Revenue
Jumlah Pendapatan/ Net Revenue
Beban Eksternal/ External
Beban Antar Segmen/
Intersegment Expense
Jumlah Beban/ Net Expense
Hasil Segmen/ Segment Result
Jasa
pemeliharaan
pesawat/
Aircraft maintenance
services
USD
Operasi lain-lain/
Other operations
USD
Jumlah sebelum
eliminasi/
Total before
elimination
USD
1,711,682,196
40,251,141
88,165,377
1,840,098,714
3,358,985
1,715,041,181
98,194,574
138,445,715
262,378,717
350,544,094
363,932,276
2,204,030,990
1,365,252,445
110,710,463
286,592,405
1,762,555,312
334,864,949
1,700,117,393
3,077,046
113,787,509
25,990,281
312,582,686
363,932,276
2,126,487,588
14,923,788
24,658,206
37,961,407
77,543,401
Eliminasi/
Elimination
USD
Jumlah/
Total
USD
(363,932,276)
(363,932,276)
(363,932,276)
(363,932,276)
-
1,840,098,714
1,840,098,714
1,762,555,312
1,762,555,312
77,543,401
(226,277)
3,460,126
(34,349,298)
46,427,953
(17,136,441)
29,291,511
(25,893,848)
3,397,663
3,117,355,909
2,233,899,033
272,368,114
169,079,186
430,412,530
245,935,334
3,820,136,554
2,648,913,554
76,085,645
1,218,944
12,177,643
89,482,233
- 155 -
(618,551,304)
(330,193,557)
-
3,201,585,250
2,318,719,997
89,482,233
Operasi
penerbangan/
Flight operation
USD
Hasil Segmen/ Segment Result
Pendapatan Eksternal/ External
Pendapatan Antar Segmen/
Intersegment Revenue
Jumlah Pendapatan/ Net Revenue
Jasa
pemeliharaan
pesawat/
Aircraft maintenance
services
USD
Other operations
USD
Jumlah sebelum
eliminasi/
Total before
elimination
USD
Operasi lain-lain/
1,630,771,115
25,370,195
100,787,716
1,756,929,026
6,582,529
1,637,353,644
96,872,491
122,242,686
96,472,052
197,259,768
199,927,072
1,956,856,098
1,716,201,801
105,636,046
170,966,455
1,992,804,302
Eliminasi/
Jumlah/
Elimination
USD
Total
USD
(199,927,072)
(199,927,072)
1,756,929,026
1,756,929,026
1,992,804,302
167,783,407
3,551,786
28,591,879
199,927,072
(199,927,072)
1,883,985,208
109,187,832
199,558,334
2,192,731,374
(199,927,072)
1,992,804,302
(246,631,564)
13,054,854
(2,298,566)
(235,875,276)
(399,854,144)
(235,875,277)
(16,644)
6,649,721
(39,094,494)
(268,336,693)
67,017,080
(201,319,613)
20,813,316
(180,506,297)
3,070,699,659
2,045,956,367
220,542,560
119,822,948
596,687,789
248,983,998
3,935,495,808
2,493,987,026
775,103,102
368,487,489
3,160,392,706
2,125,499,537
69,528,068
2,785,455
5,154,153
77,467,676
77,467,676
- 156 -
1,167,847,095
150,036,486
122,185,658
82,447,338
1,050,939,764
149,163,884
99,935,924
80,088,020
142,822,099
55,121,483
49,146,323
41,388,313
29,103,919
1,840,098,714
184,673,687
66,713,015
47,791,093
43,027,366
34,596,273
1,756,929,026
54. KUASI-REORGANISASI
54. QUASI-REORGANIZATION
In accordance with regulation, both the quasireorganization and reduction of par value of shares
of the Company should be approved by the
Companys stockholders and Minister of Justice
and Human Rights before they became effective.
Based on the Shareholders Extraordinary General
Meeting Deed No. 1 dated June 28, 2012 of Aulia
Taufani SH., the stockholders approved the quasireorganization as of January 1, 2012 and the
reduction of par value per share to effect the quasireorganization. This deed was approved by the
Ministry of Justice and Human Rights in his decision
letter No. AHU-66159.AH.01.02. Tahun 2012 dated
December 27, 2012. Further, the Company had
obtained approval from the President of the
Republic of Indonesia as stated in the Indonesia
Government Regulation No. 114 Year 2012 dated
December 27, 2012, which is published in State
Gazette of the Republic of Indonesia No, 287 in
2012.
*) As restated - Note 5
Penilai/
Appraisal
Persediaan
Dana peraw atan pesaw at dan
uang jaminan
Investasi pada entitas assosiasi
Aset keuangan lain
Aset Tetap
Aset lain-lain bersih
Jumlah
7.315.622
11.923.653
522.676
1.141.984
23.989.249
70.201
44.963.385
Inventories
Maintenance reserve funds and
securities deposits
Investment in associates
Other financial assets
Property and equipment
Other assets - net
Total
Defisit
Selisih penilaian kembali aset dan liabilitas
Opsi saham
Komponen ekuitas lainnya - surplus revaluasi
Tambahan modal disetor (Catatan 30)
Modal ditempatkan dan disetor (Catatan 29)
Jumlah
(1.385.459.977)
44.963.385
2.278.677
83.793.914
108.518.998
1.145.905.003
-
- 158 -
Accumulated losses
Difference on revaluation assets and liabilities
Share option
Other component of equity revaluation surplus
Additional paid-in capital (Note 30)
Issued and paid-up capital (Note 29)
Total
56. TANGGUNG
JAWAB
PERSETUJUAN ATAS
KONSOLIDASIAN
For the years ended June 30, 2015 and 2014, the
Group have investment and financing transactions
that did not affect cash and cash equivalents and
hence not included in the consolidated statements
of cash flows with details as follows:
2014*
(Enam bulan)/
(Six months)
USD
3,530,405
32,493,682
7,688,594
(12,297,557)
3,761,862
47,090
2,321,666
709,871
MANAJEMEN
DAN
LAPORAN KEUANGAN
*) As restated - Note 5
*****
- 159 -