com/id
PwC Indonesia | i
Structure of Publication
Page
Board of Directors statement
10
13
17
50PA31
TB4p5
I25p2
OR-8
Disclose Voluntary. Disclosure is encouraged but not required and, therefore, represents best practice
DV
PwC Indonesia | ii
1.
1.
2.
Nama
Alamat kantor
:
:
Adhi
Menara 87, Lt. 30
Jl. Benyamin Suaib Kav X-1 No.1
Jakarta
Apartemen Setia Budi Sky Garden
Tower 2 Lt. 35
Jakarta Selatan
Alamat rumah
Telepon
Jabatan
:
:
021 - 7891012
Presiden Direktur
Nama
Alamat kantor
:
:
Alamat rumah
Budi
Menara 87, Lt. 30
Jl. Benyamin Suaib Kav X-1 No.1
Jakarta
Apartemen Setia Budi Sky Garden
Tower 1 Lt. 37
Jakarta Selatan
Telepon
Jabatan
:
:
2.
021 - 7891012
Direktur
Name
Office address
:
:
Residential address
Telephone
Title
:
:
Name
Office address
:
:
Residential address
Telephone
Title
:
:
Adhi
Menara 87, Lt. 30
Jl. Benyamin Suaib Kav X-1
No.1, Jakarta
Apartemen Setia Budi Sky
Garden
Tower 2 Lt. 35
Jakarta Selatan
021 - 7891012
President Director
Budi
Menara 87, Lt. 30
Jl. Benyamin Suaib Kav X-1
No.1, Jakarta
Apartemen Setia Budi Sky
Garden
Tower 1 Lt. 37
Jakarta Selatan
021 - 7891012
Director
menyatakan bahwa:
declare that:
1.
1.
2.
2.
3.
a.
3.
a.
b.
4.
b.
4.
Atas nama dan mewakili Dewan Direksi/For and on behalf of the Board of Directors:
Adhi
Presiden Direktur/President Director
Budi
Direktur/Director
Jakarta, 28 Januari/January 2016
PwC Indonesia | 1
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
Catatan/
Notes
1p52
1p60
1p54(i)
1p54(h)
1p54(d)
1p54(d)
1p54(d)
1p54(g)
1p54(n)
1p54(j)
1p60
1p54(h)
1p54(d)
1p54(d)
1p54(e)
1p54(e)
1p54(o)
1p54(a)
1p54(c)
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION1
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah)
31 Desember/
December
2015
1 Januari/
January
2014*
Aset
Aset lancar2
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Aset keuangan diukur
pada nilai wajar melalui
laporan laba rugi
Instrumen keuangan
derivatif
Aset keuangan
tersedia untuk dijual
Persediaan
Biaya dibayar di muka
Pajak dibayar di muka
- Pajak penghasilan
- Pajak lain-lain
Aset lancar lain-lain
17,928
34,062
22,132
8
8,36
19,315
104
18,208
86
16,599
110
11,820
7,972
9,914
10
1,069
951
980
11
12
1,950
24,700
1,250
18,182
1,106
17,156
1,005
13a
13a
218
1,946
137
613
210
1,534
80,300
81,317
69,630
3,333
83,633
81,317
69,630
8,36
848
10
395
245
11
15
16
13d
18
19
17,420
13,373
5,276
164,097
26,598
1,904
14,910
13,244
3,809
101,610
21,597
2,447
231,405
158,710
149,642
315,038
240,027
219,272
Assets
OR-18
Current assets2
Cash and cash equivalents
Trade receivables
Third parties Related parties -
OR-18
Non-current assets2
Non-trade receivables
1,106
Related parties Derivative
187
financial instruments
Available-for-sale
13,760
financial assets
6,514
Investments in associates
5,822
Investment in joint venture
Deferred tax assets3
98,677 Property, plant and equipment
21,462
Intangible assets
2,114
Other non-current assets
2,342
Jumlah aset
OR-3
31 Desember/
December
2014*
Total assets
As restated (refer to note 42)*
PwC Indonesia | 2
OR-18
OR-20
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION1
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah)
31 Desember/
December
2015
31 Desember/
December
2014*
1 Januari/
January
2014*
Liabilitas
1p60
1p54(k)
1p54(m)
1p54(m)
1p54(l)
1p78(d)
1p54(n)
1p54(p)
20
20,36
20
6,333
3,202
2,985
3,031
1,195
1,788
6,353
980
1,590
10
460
618
21
21
2,650
10,184
6,464
11,062
520
2,360
4,954
21
2,192
2,588
2,098
22
2,726
1,395
1,871
23
13b
500
1,000
800
4,345
1,502
5,738
960
7,219
1,345
37,079
35,839
30,090
220
37,299
35,839
30,090
14
1p60
1p54(m)
1p54(m)
10
135
129
130
21
36,770
40,244
34,932
21
21
6,806
44,580
8,010
-
7,890
-
23
13d
4,802
5,958
2,406
4,650
1,385
3,412
22
316
274
487
99,367
55,713
48,236
136,666
91,552
78,326
1p78(d)
1p54(o)
1p54(l)
Jumlah liabilitas
*Disajikan kembali (lihat catatan 42)
OR-3
Liabilities
OR-18
Current liabilities2
Trade payables
Third parties Related parties Accruals and other payables
Derivative financial
instruments
Borrowings
Bank overdraft Bank borrowings -
OR-18
Non-current liabilities2
Derivative financial
instruments
Borrowings
Bank borrowings Finance lease liabilities Convertible bonds Post-employment benefit
obligations
Deferred tax liabilities
Provision for other liabilities
and charges
Total liabilities
As restated (refer to note 42)*
PwC Indonesia | 3
OR-19
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION1
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah)
31 Desember/
December
2015
31 Desember/
December
2014*
1 Januari/
January
2014*
Ekuitas
1p54(r)
50p34
1p54(q)
Ekuitas yang
diatribusikan kepada
pemilik entitas induk
Modal saham 2.175.000
lembar saham
biasa, modal dasar,
ditempatkan dan disetor
penuh dengan nilai
nominal Rp10.000 per
lembar saham
Tambahan modal disetor
Saham treasuri
Komponen ekuitas pada
obligasi konversi
Transaksi dengan
Kepentingan
Nonpengendali3
Cadangan pembayaran
berbasis saham
Cadangan revaluasi aset
Cadangan perubahan nilai
wajar aset keuangan
tersedia untuk dijual
Cadangan lindung nilai
arus kas
Saldo laba:
- Dicadangkan
- Belum dicadangkan
24
24
24
21,750
16,752
(2,564)
21
Equity
OR-20
Equity attributable
to owners of the
parent
OR-20
21,000
16,552
-
20,000
16,482
-
7,761
(700)
2,292
3,947
1,572
2,042
730
1,152
1,707
2,279
1,320
126
62
65
8,500
106,464
6,300
94,720
6,085
93,612
166,035
144,527
139,446
12,337
3,948
1,500
Non-controlling interest
Jumlah ekuitas
178,372
148,475
140,946
Total equity
315,038
240,027
219,272
6
25
26
Kepentingan
nonpengendali
OR-3
PwC Indonesia | 4
OR-20
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Guidance Notes Statement of Financial Position (continued)
2. Presentation of account in the statement of financial position
Under SFAS 1, reporting entities may choose to present its statement of financial position based on either current or non
current distinction, or order of liquidity whichever gives the most reliable and relevant presentation.
OR-17
However, for public entities, the preference of OJK is to present the accounts based on their current or non-current
distinction in the statement of financial positions. For certain industries, OJK accepts presentation of accounts by order
of liquidity. However, OJK does not elaborate which industries it is referring to. Presentation of accounts by order of
liquidity has been a generally accepted practice for financial services industries. Therefore, it will be beneficial for
reporting entities to obtain confirmation from OJK if they intend to present their accounts by order of liquidity prior to
publishing the financial statements.
3. Zero balance are presented for illustrative purpose
OR-3
PwC Indonesia | 5
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
1p82(a)
1p99,103
1p99,103
1p99,103
1p99,103
1p85
1p85
1p82(b)
1p82(c)
1p85
1p82(d)
1p85
1p82(ea)
1p85
1p82A(a)
16p39
24p122
1p82A(b)
60p20(a)(ii)
60p23(c)
22p59
1p82(c)
1p81B(a)(ii)
1p81B(a)(i)
1p81B(b)(ii)
1p81B(b)(i)
2015
211,034
(77,366)
133,668
(55,782)
(33,786)
2,750
(90)
1,730
(10,245)
30
31
1,682
39,927
(11,103)
15,16
13c
28,824
125
28,949
219
(155)
112,360
(46,682)
65,678
(21,397)
(11,304)
1,259
63
1,609
(7,230)
1,022
29,700
(9,171)
20,529
14
2,006
150
20,679
1,003
23
13c
(830)
95
2,070
268
(574)
977
85
(4)
(12)
(7)
(14)
(3)
(508)
13c
956
1,562
1,224
30,511
21,903
23,882
5,067
17,681
2,998
28,949
20,679
25,444
5,067
18,905
2,998
30,511
21,903
OR-3
31
31
33
34
32
32
2014*
Continuing operations2
Revenue
Cost of revenue
Gross profit
Distribution costs
Administrative expenses
Other income
Other (losses)/gains net
Finance income
Finance costs
Share of net (loss)/profit
of associates and Joint Venture3
Profit before income tax
Income tax expense
Profit for the year from
continuing operations
Discontinued operations2
Profit for the year from
discontinued operations
Profit for the year
Other comprehensive income3
Items that will not be
reclassified to profit or loss
Gains on revaluation of land
and buildings
Remeasurements of post
employment benefit
Related income tax
Items that will be reclassified
to profit or loss
Available-for-sale financial assets
Changes in value of Cash flow hedges
Reclassification of revaluation
of previously held interest
Share of other comprehensive
income of associates, net of tax3
Related income tax
Other comprehensive income
for the year, net of tax
Total comprehensive income
for the year
Profit attributable to:
Owners of the parent
Non-controlling interest
Total comprehensive income
attributable to:
Owners of the parent
Non-controlling interest
PwC Indonesia | 6
OR-35
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
2015
58p33A
56p66
2014*
25,046
125
18,751
150
25,171
18,901
Dilusian
- Dari operasi yang dilanjutkan
- Dari operasi yang dihentikan
28
0.01
0.00
0.01
0.00
0.01
0.01
0.01
0.00
0.01
0.00
0.01
0.01
OR-88
Diluted
From continuing operations From discontinued operations -
OR-88
Alternative format
a.
Analysis of expenses
SFAS 1 states that an entity may choose to present an analysis of expenses using a classification based on either
the function or the nature the expenses, whichever provides the most reliable and relevant information. If the
expenses are presented by function, additional disclosure of the nature of expenses is required.
However, for public entities the preference of OJK is to present the analysis of expenses by function on the
statement of comprehensive income. Nevertheless, OJK permits entities to adjust the format in order to make it
more relevant to industry characteristics. However, OJK does not specifically prescribe which industry is
permitted to classify by nature. We recommend that reporting entities obtain confirmation from OJK before
using nature as basis of expense classification.
OR-36
b.
OR-35
2.
Continuing/Discontinued operations
A discontinued operation must represent a separate major line of business or geographical area of operations or a part
of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operation, the
heading Continuing operations is not required. Profit for the year from continuing operations and Profit for the
year should also be changed to Net profit.
3.
OR-37
OR-3
PwC Indonesia | 7
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Guidance Notes Statement of Comprehensive Income (continued)
4.
Operating profit
Entities may elect to include a sub-total for its result from operating activities. While this is permitted, care must be
taken that the amount disclosed is representative of activities that would normally be considered to be operating.
Items that are clearly of an operating nature, for example inventory write-downs, restructuring or relocation expenses,
must not be excluded simply because they occur infrequently or are unusual in amount. Similarly, expenses cannot be
excluded on the grounds that they do not involve cash flows (eg depreciation or amortization). As a general rule,
operating profit is usually the subtotal after other expense, i.e. excluding finance costs and the share of profits of
equity-accounted investments. Although in some circumstances, it may be appropriate for the share of profit of
equity-accounted investments to be included in operating profit
5.
OR-6
Additional line items, headings and subtotals shall be presented in the statement of comprehensive income and a
separate income statement (if presented) only when such presentation is necessary for an understanding of the
entitys financial performance, the presentation is free of bias and undue prominence, the presentation is applied
consistently and the methods are described in detail in the accounting policies.
6.
I26p9
OR-3
Additional disclosures
Presentation of gain or loss from extinguishing financial liabilities with equity instruments
ISAK 28 required disclosing gain or loss in recognised in accordance with ISAK 28 par 9 and 10 as a separate line item
in profit or loss or in the notes to financial statements.
PwC Indonesia | 8
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
OR-38
Diatribusikankepadapemilikentitasinduk/
Attributabletoownersoftheparent
1p106
OR-38
Catatan/
Notes
OR-38
Saldo1Januari2014 (sebelum
disajikankembali
Efekperubahankebijakan akuntansi
Saldo1Januari2014(disajikan
kembali)
1p106(d)(i)
Labatahunberjalan
16p39
60p20(a)(ii)
67pPP16
1p106(d)(ii)
60p23
1p106(d)(iii)
1p106(d)(iii)
1p106(d)(iii)
1p106(d)
OR-3
Pendapatankomprehensif
lainnya:
Revaluasitanah
Asetkeuangantersediauntuk
Dijual
Bagianpendapatan
komprehensif laindari
entitasasosiasi
Keuntunganpenyesuaiannilai
wajarlindungnilaiarus
kas
Penilaiankembaliimbalankerja
Efekpajakterkait
Totallabakomprehensif
selamatahunberjalan
Transaksidenganpemilikdalam
kapasitasnyasebagaipemilik:
Sahamtreasuri
Dividen
Opsisaham:
Nilaijasapekerja
Penerimaandaripenerbitan
Saham
Penambahancadanganmodal
Saldo31Desember2014
Transaksidengan
kepentingannon
Tambahanmodal
Komponenekuitas
pengendali/
Cadanganpembayaran
disetor/
padaobligasikonversi/ Transactionswith
berbasissaham/
Modalsaham/ Additionalpaidin Sahamtreasuri/ Equitycomponentof non-controlling Share-basedpayment Cadanganrevaluasiaset/
Sharecapital
capital
Treasury shares
convertiblebond
interest
reserve
Asset revaluation reserve
Cadanganperubahan
nilaiwajarasetkeuangan
tersediauntukdijual/ Cadanganlindungnilai
Reserveforchangesin
aruskas/
fairvalueofavailable-for- Cashflowhedging
salefinancialassets
reserve
Saldolaba/
Retainedearnings
Dicadangkan/
Appropriated
Belumdicadangkan/
Unappropriated
Kepentingan
nonpengendali/
Non-controllinginterest
Jumlah/
Total
Jumlah/
Total
16,482
730
1152
1320
65
6085
93,842
(230)
139,676
(230)
20,000
16,482
730
1,152
1,320
65
6,085
93,612
139,446
1,500
17,681
17,681
2,998
20,679
18
1,003
1,003
1,003
11
977
977
977
15
(14)
(14)
(14)
(113)
(4)
(4)
(830)
208
(4)
(830)
92
(4)
(830)
92
890
959
(3)
17,059
18,905
2,998
21,903
(15,736)
(15,736)
(550)
(16,286)
27
1,263
237
Balanceasat1January 2014(as
140,939
previously reported)
7 Efffectofchangesinaccountingpolicies
Balanceasat
140,946
1January 2014(restated)
20,000
42
25
842
842
842
24
26
1,000
-
70
-
215
(215)
1,070
-
1,070
-
1,000
70
842
215
(15,951)
(13,824)
(550)
(14,374)
21,000
16,552
1,572
2,042
2,279
62
6,300
94,720
144,527
3,948
148,475
Profitfortheyear
Othercomprehensiveincome:
Revaluationonland
Available-for-salefinancial
Assets
Shareofother comprehensive
incomeofassociates
Gainsonfairvalue
adjustment
cashflowhedge
Remeasurementofemployeebenefit
Relatedtaxeffect
Totalcomprehensive
incomeduringtheyear
Transactionwithownersin
theircapacity asowners:
Treasury shares
Dividend
Shareoptions:
Valueofemployeeservices
Proceedsfromshares
Issued
Additionalcapitalreserve
Balanceasat
31December2014
PwC Indonesia | 9
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
OR-38
Diatribusikankepadapemilikentitasinduk/
Attributabletoownersoftheparent
1p106
OR-38
Catatan/
Notes
OR-38
Saldo1Januari2015(disajikan
kembali)
1p106(d)(i)
Labatahunberjalan
16p39
60p20(a)(ii)
67pPP16
1p106(d)(ii)
60p23
1p106(d)(ii)
65p22
65p23
OR-39
65p23
OR-39
1p106(d)(iii)
1p106(d)(iii)
1p106(d)(iii)
1p106(d)
OR-3
Pendapatankomprehensif
lainnya:
Revaluasitanah
Asetkeuangantersediauntuk
dijual
Bagianpendapatan
komprehensif laindari
entitasasosiasi
Keuntunganpenyesuaian
nilaiwajarlindung
nilaiaruskas
Penilaiankembaliimbalankerja
Efekpajakterkait
Totallabakomprehensif
selamatahunberjalan
Transaksidenganpemilikdalam
kapasitasnyasebagaipemilik:
Obligasikonversikomponen
ekuitas
Pembeliansahamtreasuri
Kepentingannonpengendaliyang
diperolehdarikombinasibisnis
Akuisisikepentingan
nonpengendalipadaPTGrup
Sepatu
PenurunankepemilikanpadaPT
SepatuAnak
Dividen
Opsisaham:
Nilaijasapekerja
Penambahancadanganmodal
Penerimaandaripenerbitan
saham
Saldo31Desember2015
Modalsaham/
Sharecapital
Tambahanmodal
disetor/
Additionalpaidin
capital
Transaksidengan
kepentingannon
Komponenekuitas
pengendali/
Cadanganpembayaran
padaobligasikonversi/ Transactionswith
berbasissaham/
Sahamtreasuri/ Equitycomponentof non-controlling Share-basedpayment Cadanganrevaluasiaset/
Treasury shares
convertiblebond
interest
reserve
Asset revaluation reserve
Cadanganperubahan
nilaiwajarasetkeuangan
tersediauntukdijual/
Cadanganlindungnilai
Reserveforchangesin
aruskas/
fairvalueofavailable-for- Cashflowhedging
salefinancialassets
reserve
Saldolaba/
Retainedearnings
Dicadangkan/
Appropriated
Belumdicadangkan/
Unappropriated
Kepentingan
nonpengendali/
Non-controllinginterest
Jumlah/
Total
Jumlah/
Total
21,000
16,552
1,572
2,042
2,279
62
6,300
94,720
144,527
3,948
148,475
23,882
23,882
5,067
28,949
Balanceasat
1January 2015(asrestated)
Profitfortheyear
18
2,006
2,006
2,006
11
(574)
(574)
(574)
Othercomprehensive
income:
Revaluationonland
Available-for-salefinancial
Assets
15
(12)
(12)
(12)
Shareofother comprehensive
incomeofassociates
(101)
14
85
(21)
219
(54)
85
219
(162)
1,905
(572)
64
24,047
25,444
5,067
Gainsonfairvalueadjustment
85
cashflowhedge
219 Remeasurementofemployeebenefit
(162)
Taxeffect related
Totalcomprehensive
30,511
incomeduringtheyear
21
(2,564)
7,761
7,761
(2,564)
7,761
(2,564)
4,542
4,542
(800)
(800)
(300)
(1,100)
6
27
(10,103)
100
(10,103)
1,000
(1,920)
1,100
(12,023)
100
25
26
720
2,200
(2,200)
720
720
24
750
200
950
950
750
200
(2,564)
7,761
(700)
720
2,200
(12,303)
(3,936)
3,322
(614)
21,750
16,752
(2,564)
7,761
(700)
2,292
3,947
1,707
126
8,500
106,464
166,035
12,337
178,372
Transactionwithownersin
theircapacity asowners:
Convertiblebond
equitycomponent
Purchaseoftreasuryshares
Noncontrollinginterestarising
on businesscombination
Acquisitionofnon-controlling
interest inPTGrupSepatu
Decreaseinownership
PTSepatuAnak
Dividend
Shareoptions:
Valueofemployeeservices
Additionalcapitalreserve
Proceedsfromshares
Issued
Balanceasat
31December2015
PwC Indonesia | 10
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Guidance Notes Statement of Changes in Equity
Presentation of each component of equity in the SoCE
1p106(d)
OR-3
SFAS 1 requires an entity to show, for each component of equity in the SoCE, reconciliation between the carrying amount at
the beginning and end of period. Components of equity include, for example, each class of contributed equity, the
accumulated balance of each class of other comprehensive income and retained profits.
PwC Indonesia | 11
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
CONSOLIDATED STATEMENTS OF
CASH FLOWS
FOR THE YEARS ENDED
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah)
1p111
2p9
2p17(a)
2p19
2p31
2p35
2p9
2p39
2015
Catatan/
Notes
209,870
(146,774)
(40,537)
22,559
2014*
110,743
(62,956)
(10,193)
37,594
(200)
(11,753)
(13,514)
(26,074)
(10,266)
(9,322)
10,369
(28,982)
28,375
2p16(a)
2p16(c)
2p16(c)
2p16(e)
2p31
2p31
(3,750)
(9,206)
18
(5,542)
6,354
(3,050)
18
19
2,979
(700)
(4,887)
21
(1,150)
151
(1,343)
35
(112)
63
1,703
1,130
98
1,587
1,120
(12,835)
(1,720)
2p17(a)
2p17(c)
2p17(c)
2p17(d)
2p17(e)
2p31
2p42A
2p42B
2p42A
2p42B
(1,100)
1,100
950
(2,564)
28
24
1,070
-
50,000
8,500
(12,852)
(3,049)
33
18,000
(23,424)
(610)
(10,103)
33
(15,736)
OR-3
OR-39
OR-40
2p16(a)
2p16(b)
PwC Indonesia | 12
OR-39
OR-40
OR-40
OR-40
OR-40
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3
CONSOLIDATED STATEMENTS OF
CASH FLOWS
FOR THE YEARS ENDED
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah)
Catatan/
Notes
2015
Pembayaran dividen kas kepada
kepentingan nonpengendali2
Arus kas bersih yang digunakan
untuk aktivitas pendanaan
(Penurunan)/kenaikan bersih
kas, setara kas dan cerukan
2p45
2014*
(1,920)
28,962
(12,855)
27,598
26
535
15,278
26
(550)
(21,250)
5,405
Net (decrease)/increase
in cash, cash equivalents
and overdrafts
22,132
61
27,598
Direct/indirect method
An entity can present its cash flow statement using the direct or indirect method; however, a listed entity is required to
present its cash flow statement using the direct method (as presented above).
2.
3.
4.
5.
OR-3
PwC Indonesia | 13
OR-40
OR-41
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Guidance notes on materiality and aggregation in preparing financial statements
Under SFAS 1, in presenting line items of financial statements, entities shall present separately each material class of
similar items. Reporting entities shall also present separately items of a dissimilar nature or function unless they are
immaterial. However, SFAS does not prescribe any materiality threshold. The materiality concept as commonly
understood by the investors is used to determine the sufficiency of disclosures.
OR - 6
Different with SFAS 1, OJK has defined a specific rule in determining whether an item or a group of similar items is
material enough or not to be presented and disclosed separately in the financial statements. Materiality for such
purposes is detailed as follows:
1. 5% of total assets for asset accounts
2. 5% of total liabilities for liability accounts
3. 5% of total equity for equity accounts
4. 10% of total revenue for comprehensive income accounts
5. 10% of total profit before tax from continuing operations for the impact of an event or a transaction on the financial
statements.
As an addition, in its regulation, OJK also lists required line items that must be presented in the financial statement
regardless its materiality. Those items are called as main components. Items that are not listed as part of main
components may be combined into one line item; as long as the total amount is not exceeding materiality threshold as
mention above.
For illustrative purposes, the items in statement of financial position and statement of comprehensive income of this
publication are already reflecting all required main components.
Guidance notes on comparative information
OR-6
OR-3
OJK requires the inclusion of all information relating to comparative figures, irrespective of its relevance to the current
years results. Reporting entities have to reproduce the comparative disclosure in full.
PwC Indonesia | 14
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
1. Informasi umum
2. Ikhtisar kebijakan akuntansi yang
penting
3. Manajemen risiko keuangan
4. Estimasi dan pertimbangan akuntansi
yang penting
5. Kombinasi bisnis
6. Transaksi dengan kepentingan
nonpengendali
7. Kas dan setara kas
8. Piutang usaha dan piutang lain-lain
9. Aset keuangan diukur pada nilai wajar
melalui laporan laba rugi
10. Instrumen keuangan derivatif
11. Aset keuangan tersedia untuk dijual
12. Persediaan
13. Perpajakan
14. Aset tidak lancar dimiliki untuk dijual
dan operasi yang dihentikan
15. Investasi pada entitas asosiasi
16. Ventura bersama
17. Entitas anak utama
18. Aset tetap
19. Aset takberwujud
20. Utang usaha dan utang lain-lain
21. Pinjaman
22. Provisi untuk liabilitas dan beban
lain-lain
23. Kewajiban imbalan kerja karyawan
24. Modal saham dan tambahan modal
disetor
25. Pembayaran berbasis saham
26. Saldo laba dan cadangan lainnya
27. Dividen per lembar saham
28. Laba per saham
29. Transaksi non kas
30. Pendapatan
31. Beban berdasarkan sifat
32. Penghasilan dan biaya keuangan
33. Penghasilan lain-lain
34. (Kerugian)/keuntungan lain-lain neto
35. Beban imbalan kerja
36. Transaksi pihak berelasi
37. Kontinjensi
38. Komitmen
39. Informasi segmen
40. Aset atau liabilitas moneter neto
dalam mata uang asing
41. Peristiwa setelah periode pelaporan
42. Penyajian kembali laporan keuangan
17
General information
20
61
82
88
92
94
97
97
97
101
102
103
107
109
112
114
116
124
128
128
133
135
146
147
148
150
150
153
153
154
155
156
156
156
157
162
163
165
169
170
172
PwC Indonesia | 15
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-43
1.
INFORMASI UMUM
1.
GENERAL INFORMATION
(a) Establishment and general information
1p138(b)
OR-43
1p138(a)
OR-43
1p138(a)
OR-43
OR-44
OR-45
1p138(b)
OR-44
OR-45
Presiden Komisaris
Komisaris
Fajar
Galih
Halim
President Commissioner
Commissioners
Presiden Direktur
Direktur
Adhi
Budi
Charlie
Dudi
Eva
President Director
Directors
Halim
Galih
Jusuf
Amier
PwC Indonesia | 16
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-43
1.
OR-45
OR-43
OR-43
(b)
and
general
information
OR-43
OR-43
Perusahaan menyampaikan
Pernyataan Pendaftaran kepada
Badan Pengawas Pasar Modal dan
Lembaga Keuangan (Bapepam)*)
dalam rangka Penawaran Umum
Saham Perdana pada tanggal 29
Januari 2008 melalui surat No. S.
xxx/DIR-DSP/I/2008. Pada tanggal
28 Februari 2008, Perusahaan
memperoleh pernyataan efektif dari
Ketua Bapepam-LK melalui surat No.
S- xxx/BL/2008 perihal
Pemberitahuan Efektif Pernyataan
Pendaftaran dalam rangka Penawaran
Umum Perdana Saham Biasa PT
Indonesia Tbk.
*)
Since 31 December 2012, the roles, responsibility and authority on the supervision of financial services activities at the capital markets sector, insurance, pension funds, multifinance, other financial
services institutions were transferred from the Minister of Finance and Capital Market and Financial Institution Supervisory Board (Bapepam-LK) to the Indonesian Financial Services Authority (OJK).
PwC Indonesia | 17
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-43
1.
OR-43
OR-43
OR-43
OR-43
OR-43
OR-43
PwC Indonesia | 18
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-43
1.
OR-43
OR-43
Struktur Grup
Domisili/
Country of
domicile
Jumlah aset
(sebelum eliminasi)/
Totalassets
(before elimination)
2015
2014
Entitas anak/Subsidiaries:
Sepatu/Shoes
PTGrupSepatu
PTSepatu
PTSepatuAnak
PTSepatu Resmi
PTDelta
PTABC
1p138c)
OR-43
30November2000
17April2001
9July2002
10March2003
21January2006
23February2003
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
8p17
OR -45
100%
100%
70%
70%
40%
100%
95%
100%
80%
15%
40%
100%
53,251
27,843
6,987
12,634
9,562
26,943
50,381
25,245
4,118
9,563
7,365
23,278
OR-45
1p117
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES
OR-45
2.1
2.1
Basis of preparation
OR-45
1p112(a)
1p117(a)
OR-45
2p7
2p10
OR-39
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-45
2.1
2.1
OR-3
1p45
OR-5
1p29
OR-45
1p122
1p125
25p19(a)
OR-5
OR-6
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-45
2.1
2.1
25p19(a)
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-45
2.1
2.1
25p19(a)
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-45
2.1
2.1
25p19(a)
PwC Indonesia | 23
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-45
2.1
2.1
25p19(a)
PwC Indonesia | 24
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-45
2.1
2.1
25p30
OR-46
Konsolidasi
(a) Entitas anak
Consolidation
(a) Subsidiaries
65p7
65p20
65p25
OR-46
OR-7
22p4
OR-46
22p37
22p39
22p18
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-46
2.2
Konsolidasi (lanjutan)
2.2
Consolidation (continued)
OR-46
22p19
OR-46
22p53
22p42
OR-46
22p39
22p58
OR-46
22p32,
22pPP63(a),
48p80
OR-46
22p34
4p17
OR-46
4p22
PwC Indonesia | 26
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-46
2.2
Konsolidasi (lanjutan)
2.2
Consolidation (continued)
OR-46
65p23
OR-46
65p25
65pPP98
65pPP99
OR-46
OR-49
(d) Associates
15p5
15p10
OR-49
15p25
PwC Indonesia | 27
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-46
2.2
Konsolidasi (lanjutan)
2.2
Consolidation (continued)
OR-49
15p38
15p39
15p40
15p42
15p28
15p34
PwC Indonesia | 28
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-46
2.2
Konsolidasi (lanjutan)
2.2
Consolidation (continued)
15p10
66pC2-3
15p28
OR-50
OR-45
OR-45
10p9
OR-45
2.3
2.3
PwC Indonesia | 29
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
OR-50
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
(b) Transactions and balances
10p21
10p28
55p95(a)
10p32
55p102(a)
OR-4
OR-50
OR-50
55pPP83
OR-50
10p30
OR-50
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.4
Aset keuangan
2.4
Financial assets
OR-12
2.4.1 Klasifikasi
2.4.1 Classification
60p21
55pPP9
OR-12
OR-13
OR-13
55p9
OR-13
OR-20
OR-13
55p9
OR-13
1p66
1p68
OR-20
OR-13
55p9
OR-13
1p66
1p68
OR-20
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.4
2.4
OR-12
2.4.1
Klasifikasi (lanjutan)
2.4.2
55p38
60pPP05
55p16
55p43,46
OR-14
55p16
OR-12
OR-13
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.4
2.4
2.4.2
55p55(a)
60pPP5(e)
55p55(b)
Perubahan nilai wajar efek moneter dan nonmoneter yang diklasifikasikan sebagai tersedia
untuk dijual diakui pada pendapatan
komprehensif lainnya.
Changes in the fair value of monetary and nonmonetary securities classified as available for sale
are recognised in other comprehensive income.
23p35
23p35
OR-47
2p6
2p7
2p8
60p21
OR-20
OR-21
2.5
2.5
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.6
2.6
OR-21
60p21
OR-20
OR-22
60p21
55p43
55p46(a)
OR-13
55p59
OR-47
Kolektibilitas piutang usaha dan piutang nonusaha ditinjau secara berkala. Piutang yang
diketahui tidak tertagih, dihapuskan dengan
secara langsung mengurangi nilai tercatatnya.
Akun penyisihan digunakan ketika terdapat
bukti yang objektif bahwa Grup tidak dapat
menagih seluruh nilai terutang sesuai dengan
persyaratan awal piutang. Kesulitan keuangan
signifikan yang dialami debitur, kemungkinan
debitur dinyatakan pailit atau melakukan
reorganisasi keuangan dan gagal bayar atau
menunggak pembayaran merupakan indikator
yang dianggap dapat menunjukan adanya
penurunan nilai piutang. Jumlah penurunan
nilai adalah sebesar selisih antara nilai tercatat
aset dan nilai kini dari estimasi arus kas masa
depan pada tingkat suku bunga efektif awal. Arus
kas terkait dengan piutang jangka pendek tidak
didiskontokan apabila efek diskonto tidak
material.
PwC Indonesia | 34
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.6
2.6
2.7
50p42
OR-14
OR-47
OR-47
60p21
60p22
2.7
2.8
PwC Indonesia | 35
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.8
2.8
55p88
OR-47
60p23
60p24
OR-20
55p89
OR-47
PwC Indonesia | 36
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.8
2.8
1p79(b)
OR-47
55p99
55p100
55p98(b)
OR-47
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-47
2.8
2.8
2.9
55p58
55p59
OR-14
55p59
OR-14
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
2.9
2.9
60p16
55pPP84
OR-47
55p65
60pPP05(d)
OR-47
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
2.9
2.9
55p70
OR-77
OR-48
14p8
14p9
14p36(a)
14p24
14p12
14p15
OR-21
26p6
2.10
Persediaan
Persediaan dinyatakan sebesar nilai yang lebih
rendah antara harga perolehan dan nilai realisasi
bersih. Harga perolehan ditentukan dengan
menggunakan metode pertama-masuk,
pertama-keluar (FIFO). Harga perolehan
barang jadi dan pekerjaan dalam proses terdiri
dari bahan baku, tenaga kerja langsung, biaya
langsung lainnya dan biaya overhead produksi
(berdasarkan kapasitas normal operasi).
Persediaan tidak mencakup biaya pinjaman.
Nilai realisasi bersih adalah estimasi harga
penjualan dalam kegiatan usaha biasa, dikurangi
beban penjualan bervariasi.
2.10 Inventories
Inventories are stated at the lower of cost and net
realisable value. Cost is determined using the firstin, first-out (FIFO) method. The cost of finished
goods and work in progress comprises raw
materials, direct labour, other direct costs and
related production overheads (based on normal
operating capacity). It excludes borrowing costs.
Net realisable value is the estimated selling price in
the ordinary course of business, less applicable
variable selling expenses.
PwC Indonesia | 40
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-48
2.11
Aset tetap
2.11
16p31
OR-48
16p35(b)
16p73(a)
16p17
16p30
OR-17
16p7
16p12
16p71
16p73(a)
16p7
OR-48
16p73(a)
16p12
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OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-48
2.11
2.11
16p11
I25p10
I25p11
OR-48
16p58
OR-48
OR-48
Bangunan
Mesin
Kendaraan
Perabot dan peralatan
OR-48
25-40 tahun/years
10-15 tahun/years
3-5 tahun/years
3-8 tahun/years
Buildings
Machinery
Vehicles
Furniture, fittings and equipment
PwC Indonesia | 42
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-48
2.11
2.11
OR-12
OR-48
16p41
OR-48
16p22
26p8
OR-48
OR-51
26p22
26p12
26p14
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DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-49
2.12
Aset takberwujud
2.12
Intangible assets
(a) Goodwill
(a) Goodwill
48p80
19p108
48p96
48p90
OR-12
48p60
19p24
19p25
19p33
19p97
OR-49
19p98
OR-25
19p68
OR-49
19p97
19p118(a)
OR-25
PwC Indonesia | 44
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-49
2.12
2.12
19p68
19p57
OR-49
19p66
19p76
19p57
OR-49
19p71
19p118(a)
OR-25
OR-49
19p107
19p108
OR-25
48p17
OR-12
48p59
48p6
48p18
OR-49
2.13
2.13
PwC Indonesia | 45
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-49
2.13
2.13
48p114
48p119
48p124
OR-49
OR-49
58p6
OR-49
58p15
OR-22
58p5
58p20
58p21
58p24
58p25
PwC Indonesia | 46
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-49
2.14
2.14
58p38
58p32
1p82(ea)
58p33(a)
OR-47
2.15
OR-26
1p67
55p43
55p47
OR-15
OR-16
OR-47
55p43
55p47
OR-15
OR-16
2.16
Utang usaha
2.15
Trade payables
Pinjaman
Pada saat pengakuan awal, pinjaman diakui
sebesar nilai wajar, dikurangi dengan biayabiaya transaksi yang terjadi. Selanjutnya,
pinjaman diukur sebesar biaya perolehan
diamortisasi; selisih antara penerimaan
(dikurangi biaya transaksi) dan nilai pelunasan
dicatat pada laporan laba rugi selama periode
pinjaman dengan menggunakan metode bunga
efektif.
2.16
Borrowings
Borrowings are recognised initially at fair value,
net of transaction costs incurred. Borrowings are
subsequently carried at amortised cost; any
difference between the proceeds (net of transaction
costs) and the redemption value is recognised in
the profit or loss over the period of the borrowings
using the effective interest method.
PwC Indonesia | 47
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-47
2.16
Pinjaman (lanjutan)
2.16
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
Borrowings (continued)
55PP13
26p1
OR-51
1p69(d)
OR-26
OR-47
2.17
2.17
50p22
OR-30
50PP26
OR-30
50p38
PwC Indonesia | 48
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-47
2.17
2.17
Modal saham
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
Compound financial instruments (continued)
Subsequent to initial recognition, the liability
component of a compound financial instrument is
measured at amortised cost using the effective
interest method. The equity component of a
compound financial instrument is not remeasured
subsequent to initial recognition except on
conversion or expiry.
2.18
Share capital
50p33
OR-32
OR-50
OR-50
OR-34
OR-50
57p14
OR-28
57p72
57p63
2.19
Provisi
Provisi restorasi lingkungan, biaya
restrukturisasi dan tuntutan hukum diakui
ketika: Grup memiliki kewajiban hukum atau
konstruktif masa kini sebagai akibat peristiwa
masa lalu; terdapat kemungkinan besar
penyelesaian kewajiban tersebut mengakibatkan
arus keluar sumber daya; dan jumlah kewajiban
tersebut dapat diukur secara andal. Provisi tidak
diakui untuk kerugian operasi masa depan.
2.19
Provision
Provision for environmental restoration,
restructuring costs and legal claims is recognised
when: the Group has a present legal or
constructive obligation as a result of past events; it
is probable that an outflow of resources will be
required to settle the obligation; and the amount
has been reliably estimated. Provision is not
recognised for future operating losses.
PwC Indonesia | 49
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-50
2.19
Provisi (lanjutan)
2.19
57p24
57p36
57p41
57p45
57p47
OR-50
2.20
24p30
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
Provision (continued)
Imbalan kerja
(a) Kewajiban pensiun
24p26
24p27
24p28
OR-50
2.20
Employee benefits
(a) Pension obligations
Group companies operate various pension
schemes. The Group has both defined benefit
and defined contribution plans. A defined
contribution plan is a pension plan under
which the Group pays fixed contributions into
a separate entity. The Group has no legal or
constructive obligations to pay further
contributions if the fund does not hold
sufficient assets to pay all employees the
benefits relating to employee service in the
current and prior periods. A defined benefit
plan is a pension plan that is not a defined
contribution plan. Typically, defined benefit
plans define an amount of pension benefit that
an employee will receive on retirement,
usually dependent on one or more factors such
as age, years of service and compensation.
PwC Indonesia | 50
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-50
2.20
2.20
24p57
24p58
24p59
24p60
24p67
24p68
24p83
OR-50
24p57(d)
OR-50
24p103
24p110
OR-50
PwC Indonesia | 51
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-50
2.20
2.20
24p159
OR-50
24p19
OR-50
PwC Indonesia | 52
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-50
2.20
2.20
53p11
2.21
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
Share-based payments
53p19
53p20
53p20
OR-50
OR-50
53p10
OR-28
OR-50
53p21
53p21A
PwC Indonesia | 53
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-51
2.22
2.22
46p57
OR-51
46p12
OR-25
OR-31
OR-51
46p33
OR-25
46p46
PwC Indonesia | 54
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-51
2.22
2.22
46p24
OR-51
46p39
46p43
46p74
OR-25
OR-31
OR-51
OR-50
2.23
Pengakuan pendapatan
2.23
Revenue recognition
23p9
23p10
OR-50
OR-36
23p9
23p35
OR-36
PwC Indonesia | 55
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-50
2.23
2.23
OR-50
23p35
23p35
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
Revenue recognition (continued)
(a) Sales of goods wholesale
PwC Indonesia | 56
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
OR-50
2.23
2.23
23p35
23p21
OR-50
23p30(b)
OR-50
Penghasilan bunga
Penghasilan royalti
Penghasilan royalti diakui dengan dasar akrual
berdasarkan substansi perjanjian yang relevan.
OR-50
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
Interest income
Interest income is recognised using the effective
interest method. When a loan receivable is
impaired, the Group reduces the carrying amount
to its recoverable amount, being the estimated
future cash flow discounted at the original effective
interest rate of the instrument and continues
unwinding the discount as interest income.
Interest income on impaired loans is recognised
using the original effective interest rate.
2.25
Royalty income
Royalty income is recognised on an accrual basis
in accordance with the substance of the relevant
agreements.
PwC Indonesia | 57
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
OR-49
2.26
Sewa
2.26
Leases
OR-49
30p8
OR-49
OR-50
30p32
30p8
OR-49
30p19
30p25
OR-49
OR-50
30p24
PwC Indonesia | 58
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-45
2.
2.
SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (continued)
2.27
Distribusi dividen
2.27
Dividend distribution
56p10
56p12
56p19
OR-87
OR-88
56p31
OR-87
OR-88
56p33
OR-51
5p5(b)
OR-51
2.29
Segmen pelaporan
Segmen operasi dilaporkan dengan cara yang
konsisten dengan pelaporan internal yang
diberikan kepada pengambil keputusan operasi
utama. Pengambil keputusan operasi utama, yang
bertanggung jawab mengalokasikan sumber daya
dan menilai kinerja segmen operasi, telah
diidentifikasi sebagai komite pengarah yang
mengambil keputusan strategis.
2.29
Segment reporting
Operating segments are reported in a manner
consistent with the internal reporting provided to
the chief operating decision-maker. The chief
operating decision-maker, who is responsible for
allocating resources and assessing performance of
the operating segments, has been identified as the
steering committee that makes strategic decisions.
PwC Indonesia | 59
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
3.
3.
60p31
3.1
3.1
60p31
OR-89
OR-90
60p31
60p31
PwC Indonesia | 60
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p40
60pPI32
60p33(a)
60p33(b)
OR-89
60p33(a)
60p33(b)
60p22(c)
OR-89
PwC Indonesia | 61
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p40
60pPI32
60p40(a)
60PI36
OR-90
OR-89
60pPI32
60p33(a)
60p33(b)
PwC Indonesia | 62
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p40
60pPI32
60p40
60PI36
OR-90
OR-90
670
420
Dampak pada
komponen ekuitas
lainnya dalam
Rupiah/
Impact on other
components of
equity in Rupiah
2015
2014
1,100
950
Index
IDX
PwC Indonesia | 63
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
60p31
3.1
3.1
60p40
60pPI32
60p33(b)
60p40
60PI36
OR-90
60pPI32
60p33(a)
60p33(b)
OR-89
PwC Indonesia | 64
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p40
60pPI32
60p22(b)
60p22(c)
OR-89
Saldo/
Balance
8.1%
8%
28,099
(760)
27,339
2014
Rata-rata
tertimbang
tingkat suku
bunga/
Weighted
average
interest rate
Saldo/
Balance
8%
35,238
Bank overdrafts
and bank borrowings
7,9%
(800)
34,438
PwC Indonesia | 65
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p40
60pPI32
60p22(b)
60p22(c)
OR-89
60p22(b)
60p22(c)
Occasionally the Group also enters into fixedto-floating interest rate swaps to hedge the
fair value interest rate risk arising where it
has borrowed at fixed rates in excess of the
60% target.
60p40
OR-90
PwC Indonesia | 66
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p40
60pPI32
60p40
OR-90
60p36
60p33(a)
60p33(b)
60p34(a)
PwC Indonesia | 67
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p36
OR-90
60p36(c)
2015
60pPI124(a)
60pPI124(b)
60pPI124(c)
OR-53
Piutang usaha
Dengan pihak yang memiliki
peringkat kredit
eksternal (Moodys)
A
BB
BBB
2014
Trade receivables
5,895
3,200
1,500
5,757
3,980
1,830
10,595
11,567
PwC Indonesia | 68
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p36
60pPI125(a)
60pPI125(b)
60pPI124(a)
60pPI124(b)
OR-53
60pPI124(a)
60pPI124(b)
OR-53
60pPI125(a)
60pPI125(b)
60pPI124(a)
Piutang non-usaha
dari pihak berelasi
Grup 2
Grup 3
2014
750
6,082
1,493
500
4,550
1,312
8,325
6.362
18,920
17,929
Total unimpaired
trade receivables
8,290
5,300
3,838
15,388
7,840
10,332
17,428
33,560
1,603
347
264
1,950
264
1,046
418
826
370
1,464
1,196
2,175
167
761
87
2,342
848
*)
Available-for-sale
debt securities
AAA
AA
Non-trade receivables
from related parties
Group 2
Group 3
*)
The rest of the balance sheet item cash and cash equivalents is cash in
hand.
PwC Indonesia | 69
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p39
60p33(a)
60p33(b)
60p34(a)
OR-90
60p33(a)
60p33(b)
60p39(c)
60PIB11E
OR-90
PwC Indonesia | 70
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p39
60p39(a)
60p39(b)
OR-90
31 Desember2015
Pinjamanbank
Liabilitassewa
pembiayaan
Obligasikonversi
Instrumenkeuangan
derivatifyang
diperdagangkan dan
diselesaikansecara
neto (swaptingkat
sukubunga)
Instrumenkeuangan
derivatifyang
diselesaikansecara
gros (kontrakberjangka
valuta asing)
- aruskasmasuk
- aruskaskeluar
Utangusaha
dan lain-lain3
Jumlah liabilitas
1
Kurang
dari
3 bulan/
Less than
3 months2
Jatuhtempokontraktual liabilitaskeuangan/
Contractual maturitiesoffinancial liabilities
Antara3
Antara
Antara
bulandan
1 dan
2 dan
1 tahun/
2tahun/
5 tahun/
Between
Between
Between
3 months
1 and
2 and
and1year2
2years2
5 years2
Lebih
dari
5 tahun/
Over
5 years2
Jumlah/
Total
3,599
13,224
18,868
21,304
56,995
31 December2015
Bank borrowings
639
1,250
2,110
1,250
1,573
2,500
4,719
53,750
2,063
-
11,104
58,750
Financeleaseliabilities
Convertible bonds
447
Tradingand
netsettledderivative
financialinstruments
(interestrateswaps)
(3,433)
3,593
Grosssettledderivative
financialinstruments
(forwardforeign
exchangecontract)
cashinflow cashoutflow-
100
(3,433)
3,593
35
42
270
4,088
8,257
12,345
Trade andotherpayables3
9,836
24,876
22,983
80,043
2,063
139,801
Totalliabilities
The amounts included in the table are the contractual undiscounted cash
flows, including interest and principal payment. As a result these
amounts will not reconcile to the amounts disclosed on the statement of
financial position except for short term payables where discounting is
not applied. Entities can choose to add a reconciling column and a final
total that ties into the statement of financial position if they wish.
The maturity analysis applies to financial instruments only; nonfinancial liabilities are not therefore included.
PwC Indonesia | 71
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p39
Kurang
dari
3 bulan/
Less than
3 months1
31 Desember2014
Pinjamanbank
Liabilitassewa
pembiayaan
Instrumenkeuangan
derivatifyang
diperdagangkan dan
diselesaikansecara
neto (swaptingkat
sukubunga)
Instrumenkeuangan
derivatifyang
diselesaikansecara
gros (kontrakberjangka
valuta asing)
- aruskasmasuk
- aruskaskeluar
Utangusaha
dan lain-lain2
Jumlah liabilitas
Lebih
dari
5 tahun/
Over
5 years1
Jumlah/
Total
18,940
2,305
14,173
31,043
5,315
71,776
31 December2014
Bank borrowings
697
2,506
1,790
5,370
2,891
13,254
Financeleaseliabilities
463
Tradingandnet settled
derivative financial
instruments
(interestrateswaps)
(3,324)
3,667
Grosssettledderivative
financialinstruments
(forwardforeign
exchangecontract)
cashinflow cashoutflow-
120
(3,324)
3,667
48
81
205
2,385
3,539
5,924
Trade andotherpayables2
22,485
8,359
16,011
36,494
8,411
91,760
Totalliabilities
60pPP10A(a)
60p39(b)
The maturity analysis applies to financial instruments only; nonfinancial liabilities are not therefore included.
PwC Indonesia | 72
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.
60p31
3.1
3.1
60p39
60p39(b)
OR-90
1p134-135
OR-90
1PI10
OR-90
Manajemen permodalan
3.2
Capital management
PwC Indonesia | 73
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
1p134-135
3.2
3.2
OR-90
OR-90
68p76
68p81
68p86
2015
3.3
2014
103,182
68,368
(17,928)
(34,062)
Utang neto
Jumlah ekuitas
85,254
172,285
34,306
142,680
Net debt
Total equity
Jumlah modal
257,539
176,986
Total capital
33%
19%
Gearing ratio
Rasio gearing
OR-88
3.3
PwC Indonesia | 74
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
OR-88
3.3
68p93(b)
3.3
Aset
Aset keuangan yang diukur
pada nilai wajar melalui
laporan laba rugi
- Derivatif yang
diperdagangkan
- Efek yang diperdagangkan
- Derivatif yang digunakan
untuk lindung nilai
Aset keuangan tersedia
untuk dijual
- Efek ekuitas
- Investasi pada instrumen
utang
Jumlah aset
Liabilitas
Liabilitas keuangan yang
diukur pada nilai wajar
melalui laporan laba rugi
- Derivatif yang
diperdagangkan
- Derivatif yang digunakan
untuk lindung nilai
- Imbalan kontinjensi
(Catatan 5)
Jumlah liabilitas
Jumlah aset
Jumlah/
Total
Assets
Financial assets
at fair value through
profit or loss
11,820
250
-
111
-
361
11,820
1,103
1,103
17,420
17,420
1,603
347
1,950
Debt investments -
30,843
1,353
458
32,654
Total assets
Liabilities
Financial liabilities
at fair value through
profit or loss
268
268
327
327
1,500
1,500
595
1,500
2,095
Total liabilites
31 Desember/December 2014
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Tingkat 1/
Level 1
Aset
Aset keuangan yang diukur
pada nilai wajar melalui
laporan laba rugi
- Derivatif yang
diperdagangkan
- Efek yang diperdagangkan
- Derivatif yang digunakan
untuk lindung nilai
Aset keuangan tersedia
untuk dijual
- Efek ekuitas
- Investasi pada instrumen
utang
31 Desember/December 2015
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Tingkat 1/
Level 1
Jum
la
Jumlah/
Total
Assets
Financial assets
at fair value through
profit or loss
7,972
321
-
321
7,972
875
875
14,646
14,646
266
266
Debt investments -
22,618
1,196
266
24,080
Total assets
PwC Indonesia | 75
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
60p93(b)
OR-88
3.3
3.3
31 Desember/December 2014
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Tingkat 1/
Level 1
Jumlah/
Total
Jum
la
Liabilitas
Liabilitas keuangan yang
diukur pada nilai wajar
melalui laporan laba rugi
- Derivatif yang
diperdagangkan
- Derivatif yang digunakan
untuk lindung nilai
Jumlah liabilitas
Liabilities
Financial liabilities
at fair value through
profit or loss
-
298
298
449
449
747
747
Total liabilites
68p91
68p93(d)
PwC Indonesia | 76
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
OR-88
3.3
68p93(e)
Asetkeuangan/Financialassets
Derivatifyang
diperdagangkan
padanilai wajar
Efekutang
melalui
yang tidak
laporan laba rugi/
diperdagangkan
Trading derivatives
di bursa/
at fairvalue through
Unlisted debt
profit and loss
securities
68p93(e)(i)
Imbalan
kontinjensi/
Contingent
consideration
Jumlah/
Total
Saldo awal
Penambahan
Pemindahan ke Tingkat3
Penjualan
Keuntungan yangdiakui
padapendapatan
komprehensif lainnya
Keuntungan/(kerugian)
yang diakui
pada laba rugi
115
-
266
81
-
(1,500)
-
(4)
(4)
Saldo akhir
111
347
(1,500)
(1,042)
266
(1,419)
115
-
Totalkeuntungan atau
(kerugian) untukperiode
berjalan pada laporan
laba rugi untuk
instrumen keuangan
yang dimiliki pada
akhir periodepelaporan
Opening balance
Addition
Transferinto Level3
Disposals
Gains recognised in
othercomprehensive
income
Gains/(losses)
recognised
in profitor loss
Closing balance
Totalgains or(losses)
for the period
included in profit
or loss for financial
instruments
held at the end of
(4)
(4)
PwC Indonesia | 77
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
OR-88
Saldo akhir
Total keuntungan atau
kerugian untuk tahun
berjalan pada laporan
laba rugi untuk
instrumen keuangan
yang dimiliki pada
akhir periode pelaporan
68p93(h)(i)
3.3
Derivatif yang
diperdagangkan
pada nilai wajar
melalui
laporan laba rugi/
Trading
derivative
at fair value
through
profit and loss
Saldo awal
Penyelesaian
Kerugian yang diakui
pada pendapatan
komprehensif lainnya
Kerugian yang diakui
pada laba rugi
3.
Efek utang
yang tidak
diperdagangkan
dibursa/
Unlisted
debt
securities
62
(51)
(11)
-
Jumlah/
Total
266
266
328
(51)
(11)
Opening balance
Settlements
Losses recognised in
other comprehensive
income
Losses recognised
in profit or loss
266
Closing balance
PwC Indonesia | 78
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.4
Jumlah
bruto aset
keuangan
yang
diakui/Gross
amounts of
recognised
financial
assets
31 Desember
2015
Aset
keuangan
derivatif
Jumlah bruto
liabilitas
keuangan
yang diakui
disalinghapuskan
di laporan
posisi keuangan/
Gross amounts of
recognized financial
liabilities set offin
the statement
of financialposition
Jumlah
neto aset
keuangan yang
disajikan di
laporan posisi
keuangan/
Netamounts
of financialassets
presented in
the statement
of financialposition
Agunan
kas yang
diterima/
Cash
collateral
Received
Instrumen
keuangan/
Financial
instrument
Jumlah
neto/Net
amount
1,939
(475)
1,464
(701)
763
18,953
(1,025)
17,928
(5,033)
12,895
Kas dan
setarakas
Piutang
usaha
19,999
(580)
19,419
(92)
19,327
Total
40,891
(2,080)
38,811
(5,826)
32,985
31 Desember
2014
Aset
keuangan
derivatif
Kas dan
setarakas
Piutang
usaha
Total
31 December
2015
Derivative
financial
assets
Cashand
cash
equivalents
Trade
receivables
Total
1,801
(605)
1,196
(535)
661
34,927
(865)
34,062
(2,905)
31,157
18,364
(70)
18,294
(58)
18,236
31 December
2014
Derivative
financial
assets
Cashand
cash
equivalents
Trade
receivables
55,092
(1,540)
53,552
(3,498)
50,054
Total
PwC Indonesia | 79
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p114(d)(ii)
3.
3.4
Jumlah
bruto liabilitas
keuangan
yang
diakui/Gross
amounts of
recognised
financial
liabilities
31 Desember
2015
Liabilitas
keuangan
derivatif
Cerukan bank
Utangusaha
Total
Jumlah bruto
assets
keuangan
yang diakui
disalinghapuskan
di laporan
posisi keuangan/
Gross amounts of
recognized financial
assets set offin
the statement
of financialposition
Jumlah terkait
yang tidak disalinghapuskan
di laporan posisi keuangan/
Related amounts notsetoffin
the statementof financialposition
Jumlah
neto liabilitas
keuangan yang
disajikan di
laporan posisi
keuangan/
Netamounts
of financialliabilities
presented in
the statementof
financial position
Instrumen
keuangan/
Financial
instrument
Agunan
kas yang
diterima/
Cash
collateral
Received
Jumlah
neto/Net
amount
1,070
3,675
10,115
(475)
(1,025)
(580)
595
2,650
9,535
(276)
(62)
319
2,650
9,473
31 December
2015
Derivative
financial
liabilities
Bankoverdrafts
Trade payables
14,860
(2,080)
12,780
(338)
12,442
Total
31 Desember
2014
Liabilitas
keuangan
derivatif
Cerukan bank
Utangusaha
1,352
7,329
4,296
(605)
(865)
(70)
747
6,464
4,226
(182)
(2,947)
(28)
31 December
2014
Derivative
financial
565
liabilities
3,517 Bankoverdrafts
4,198 Trade payables
Total
12,977
(1,540)
11,437
(3,157)
8,280
Total
PwC Indonesia | 80
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p125
OR-45
OR-46
1p129(b)
4.1
PwC Indonesia | 81
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p122,125
OR-45
OR-46
1p125
OR-45
OR-46
1p129(b)
1p125(b)
1p129(a)
1p129(b)
1p129(b)
PwC Indonesia | 82
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p122,125
OR-45
OR-46
1p125
OR-45
OR-46
4.1
PwC Indonesia | 83
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p122,125
OR-45
OR-46
1p125
OR-45
OR-46
4.
1p129(a)
1p129(a)
1p129(b)
PwC Indonesia | 84
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p122,125
OR-45
OR-46
1p122
OR-45
OR-46
1p129(b)
55p59
55p61
55p67
1p129(b)
1p125(b)
PwC Indonesia | 85
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p122,125
OR-45
OR-46
1p122
OR-45
OR-46
15p5
15p6
67p9(e)
1p122
1p122
PwC Indonesia | 86
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-83
5.
KOMBINASI BISNIS
BUSINESS COMBINATIONS
22pPP64(a)
22pPP64(b)
22pPP64(c)
22pPP64(d)
OR-83
22pPP64(d)
OR-83
22pPP64(e)
22pPP64(k)
OR-83
2p40(b)
2p40(c)
1 Maret/March 2015
Imbalan kas yang dibayar
Dikurangi saldo kas yang diperoleh:
Kas
13,050
(300)
Cash consideration
Less balance of cash acquired:
Cash
12,750
OR-83
OR-86
OR-83
OR-86
22pPP64(f)(i)
2p40(a)
22pPP64(g)(i)
22pPP64(f)(iii)
22pPP64(p)(i)
Harga perolehan
1 Maret/March 2015
Consideration
13,050
1,000
14,050
2,000
Jumlah imbalan
16,050
Total consideration
PwC Indonesia | 87
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-83
5.
22pPP64(i)
OR-83
OR-86
OR-83
OR-86
2p40(c)
2p40(d)
22pPP64(o)(i)
22pPP64(k)
5.
Nilai wajar/
Fair value
Kas dan setara kas
Aset tetap (Catatan 18)
Merek (termasuk dalam aset
takberwujud) (Catatan 19)
Lisensi (termasuk dalam aset takberwujud)
(Catatan 19)
Aset keuangan tersedia untuk dijual
(Catatan 11)
Persediaan
Piutang usaha dan lain-lain
Utang usaha dan lain-lain
Kewajiban pascakerja:
- Pensiun (Catatan 23)
- Kewajiban pascakerja lainnya (Catatan 23)
Pinjaman
Kewajiban kontinjensi
Aset/(liabilitas) pajak tangguhan neto
(Catatan 13)
300
67,784
2,500
1,500
473
659
585
(10,859)
(1,914)
(725)
(40,509)
(1,000)
(2,153)
16,641
Kepentingan nonpengendali
Goodwill (Catatan 19)
(4,542)
4,501
16,600
22p53
22pPP64(f)(iii)
22pPP64(g)
22pPP67(b)
OR-83
22pPP64(g)(iii)
OR-83
22pPP64(g)(ii)
OR-83
OR-83
PwC Indonesia | 88
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-83
22pPP64(h)(i)
OR-83
OR-83
OR-84
OR-83
22pPP64(p)(i)
22pPP64(p)(ii)
OR-84
22pPP64(q)(i)
OR-84
OR-85
22pPP64(q)(ii)
OR-85
OR-86
22pPP64(h)(ii)
22pPP64(h)(iii)
PwC Indonesia | 89
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
KEPENTINGAN
6.
67p18
2014
300
(1,100)
Excess of consideration
paid recognised
in parents equity
(800)
PwC Indonesia | 90
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
2015
Jumlah tercatat kepentingan
nonpengendali yang
dilepaskan
Imbalan yang diterima
dari kepentingan
nonpengendali
67p18
2014
(1,000)
1,100
100
(c)
31 Desember/
December 2015
Perubahan pada ekuitas yang dapat
diatribusikan kepada pemegang
saham perusahaan
yang timbul dari:
- Akuisisi saham tambahan pada
entitas anak
- Pelepasan kepentingan pada
entitas anak tanpa
kehilangan pengendalian
(800)
7.
100
2p45
OR-51
Changes in equity
attributable to shareholders
of the company arising from:
Acquisition of additional interests in subsidiary
(700)
7.
2015
Kas
Kas pada bank
Deposito jangka pendek
500
8,329
9,099
500
16,002
17,560
Cash on hand
Cash at bank
Short-term bank deposits
17,928
34,062
17,928
(2,650)
34,062
(6,464)
15,278
27,598
PwC Indonesia | 91
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
2p45
OR-51
7.
OR-51
Cash at bank
2015
OR-51
(b)
2014
1,154
977
891
852
675
3,087
1,746
1,387
1,589
748
4,549
8,557
1,084
923
1,754
1,536
2,007
3,290
1,287
986
2,346
1,809
2,273
4,155
8,829
16,002
2014
1,098
863
664
594
487
2,897
1,596
1,234
1,097
785
3,706
7,609
1,738
907
754
3,498
1,796
1,564
3,399
6,858
1,011
983
1,986
1,107
1,994
3,093
9,099
17,560
PwC Indonesia | 92
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
2p45
OR-51
7.
OR-51
OR-51
7.
Rupiah
Mata uang asing
60p36
60p8(c)
1p77
1p78(b)
1p78(b)
2015
2014
4,5%-9,5%
0,25%-4,6%
4.75%-15%
0.75%-7%
Rupiah
Foreign currencies
2014
Piutang usaha
Pihak ketiga
Pihak berelasi (Catatan 36)
19,424
104
18,278
86
19,528
(109)
18,364
(70)
60p8(c)
19,419
18,294
OR-18
60p8(c)
7p18
Piutang non-usaha
dari pihak berelasi
7p18
Non-trade receivables
from related parties
2,342
848
piutang non-usaha
non-trade receivables
21,761
1p66
1p66
Bagian lancar
Trade receivables
Third parties
Related parties (Note 36)
19,142
(2,342)
(848)
19,419
18,294
Current portion
PwC Indonesia | 93
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-52
60p25
60p30(a)
55PP84
60p25
68p93(b)
68p93
68p97(d)
OR-52
OR-88
7p18(b)(i)
60p37(a)
OR-90
OR-90
2015
60p36(a)
60p37(b)
OR-52
60p36(c)
2014
177
100
108
99
277
207
Up to 3 months
3 to 6 months
PwC Indonesia | 94
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-52
2015
2014
177
50
108
34
227
142
Up to 3 months
3 to 6 months
OR-52
60p16
OR-52
2015
Pada awal tahun
Provisi penurunan nilai piutang
piutang (catatan 31)
Piutang yang dihapus selama
periode berjalan karena
tidak dapat ditagih
Jumlah yang dibalik karena tidak
digunakan
Amortisasi diskonto (Catatan 32)
2014
70
38
74
61
At beginning of year
Provision for receivables
impairment (Notes 31)
(28)
(23)
(10)
3
(8)
2
109
70
At end of year
60p16
60p36(a)
OR-52
PwC Indonesia | 95
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
60p8(a)
OR-52
OR-52
60p8(a)
60p31
60p34(c)
OR-77
68p91
2015
Pihak ketiga:
Efek yang tercatat di bursa
dimiliki untuk diperdagangkan
- Efek ekuitas Indonesia
2014
Third parties:
11,820
7,972
OR-88
OR-89
60p22
OR-89
Jumlah nosionala)/
Notional amounta)
Instrumen
Lindung nilai arus kas:
Kontrak berjangka valuta
asing
Swap tingkat suku
bunga
Lindung nilai atas nilai wajar:
Swap tingkat suku
bunga
USD
35,000
IDR
760,000,000
Aset
derivatif/
Derivative
assets
695
IDR
USD
350,000,000
25,000
351
110
1,046
290
57
37
57
37
361
268
1,464
595
Total
(100)
(50)
(35)
(395)
(135)
1,069
a)
(345)
Bagian lancar
180
Instruments
Cash flow hedges:
Forward foreign exchange
contract
Jumlah
a)
Liabilitas
derivatif/
Derivative
liabilities
460
In full amount.
PwC Indonesia | 96
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-89
60p22(a)
60p22(b)
OR-89
Jumlah nosionala)/
Notional amounta)
Instrumen
Lindung nilai arus kas:
Kontrak berjangka valuta
asing
Swap tingkat suku
bunga
Lindung nilai atas nilai wajar:
Swap tingkat suku
bunga
Tidak dikategorikan sebagai
lindung nilai:
Kontrak berjangka valuta
asing
Aset
derivatif/
Derivative
assets
Liabilitas
derivatif/
Derivative
Liabilities
USD
38,000
606
IDR
800,000,000
185
135
791
452
49
35
11
24
84
35
IDR
USD
USD
850,000,000
9,000
36,000
Jumlah
Dikurangi bagian tidak lancar:
Swap tingkat suku bunga lindung nilai arus kas
Swap tingkat suku bunga lindung nilai atas nilai wajar
317
321
260
1,196
747
(200)
(120)
Instruments
Cash flow hedges:
Forward foreign exchange
contract
Interest rate swaps
Fair value hedges:
Interest rate swaps
(45)
(9)
(245)
(129)
Bagian lancar
951
618
60p24(a)
OR-89
60p24(b)
OR-89
60p22(c)
OR-89
a)
Current portion
a)
In full amount.
PwC Indonesia | 97
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-89
60p23(a)
55p95
55p98(b)
60p23(a)
60p22(c)
OR-89
(b)
PwC Indonesia | 98
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-89
(c)
(d)
60p36(a)
OR-89
Jenis kontrak/
Type of contract
Kontrak berjangka valuta asing/
Forward foreign exchange contracts
Swap tingkat suku bunga/
Interest rate swaps
Swap tingkat suku bunga/
Interest rate swaps
Swap tingkat suku bunga/
Interest rate swaps
Kontrak berjangka valuta asing/
Forward foreign exchange contracts
Jadwal penyelesaian/
Settlement schedule
Februari/February 2016
Februari/February 2016 Januari/January 2018
Februari/February 2016 - Nopember/November
2016
Januari/January 2016 September 2019
Januari/January 2016 Maret/March 2016
PwC Indonesia | 99
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-52
60p20(a)
1p92,94
1p104(c)
OR-78
2015
14,910
632
473
4,887
(106)
2014
(2,000)
(130)
(148)
704
1,125
19,370
14,910
(17,420)
(14,910)
1,950
Current portion
Bagian lancar
13,222
(439)
1,150
-
60p20(a)(ii)
60p34
OR-52
OR-52
60p25
55PA86-88
55PA89-95
60p34(c)
2015
Pihak ketiga:
Efek yang diperdagangkan
di bursa:
- Efek ekuitas Indonesia
- Efek utang dengan suku
bunga tetap 6,5% yang jatuh
tempo 27 Agustus 2017
- Saham preferen 9%
non-kumulatif yang tidak
dapat ditarik kembali
Efek yang tidak diperdagangkan
di bursa:
- Efek utang dengan suku bunga
tetap berkisar antara 6,3% sampai
6,5% dan jatuh tempo berkisar
antara Juli 2017 sampai
Mei 2018
2014
Third parties:
17,342
14,644
1,603
78
Unlisted securities:
347
266
19,370
14,910
60p27
OR-89
Debt securities with fixed interest ranging from 6.3% to 6.5% and
maturity dates between July 2017
and May 2018
2015
Rupiah
Dolar AS
Listed securities:
Equity securities Indonesia Debentures with fixedinterest of 6.5% and maturity
27 August 2017
Non-cumulative 9%non-redeemable
preference shares
2014
19,023
347
14,644
266
19,370
14,910
Rupiah
US Dollars
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-52
60p20(b)
OR-52
Effective interest income earned from available-forsale financial assets during the year is Rp 963 (2014:
Rp 984) (Note 32).
60p36(a)
60p36(c)
OR-54
12. PERSEDIAAN
12. INVENTORIES
2015
14p36(b)
OR-54
Bahan baku
Pekerjaan dalam proses
Barang jadi
2014
7,622
1,810
15,268
7,612
1,796
8,774
24,700
18,182
Raw materials
Work in progress
Finished goods
14p36(d)
OR-54
14p36(h)
OR-42
14p36(g)
OR-54
48p126(b)
OR-43
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
13. PERPAJAKAN
OR-55
13. TAXATION
46p85
Pajak penghasilan
Pasal 25/29
Pajak lain-lain
Pasal 21
Pasal 23
Pajak pertambahan nilai
OR-63
2014
-
218
137
Other taxes:
Article 21
Article 23
Value added tax
218
137
46p85
Pajak penghasilan
Pasal 25/29
Pajak lain-lain
Pasal 21
Pasal 23
Pajak pertambahan nilai
Pajak bumi dan bangunan
2014
4,345
5,738
987
83
432
-
504
72
384
-
Other taxes:
Article 21
Article 23
Value added tax
Land and building tax
1,502
OR-80
OR-80
960
2014
46p80(b)
Perseroan
Beban pajak kini:
Beban pajak untuk tahun berjalan
Penyesuaian tahun lalu
7,183
150
4,711
-
The Company
Current tax expenses:
Current tax on profits for the year
Adjustment in respect of prior years
46p80(c),(d)
7,333
(628)
4,711
801
6,705
5,512
46p80(a)
46p80(b)
Entitas anak
Beban pajak kini:
Beban pajak untuk tahun berjalan
Penyesuaian tahun lalu
4,788
-
3,130
-
Subsidiaries
Current tax expenses:
Current tax on profit for the year
Adjustment in respect of prior years
46p80(c),(d)
4,788
(390)
3,130
529
4,398
3,659
11,971
150
7,841
-
Consolidated
Current tax expenses:
Current tax on profit for the year
Adjustment in respect of prior years
12,121
(1,018)
7,841
1,330
11,103
9,171
46p80(a)
46p80(b)
Konsolidasian
Beban pajak kini:
Beban pajak untuk tahun berjalan
Penyesuaian tahun lalu
46p80(c),(d)
46p80(a)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
2015
Laba konsolidasian sebelum
pajak
Pajak dihitung dengan
tarif pajak yang berlaku
Penghasilan kena pajak final
Dampak pajak penghasilan pada:
- Laba setelah
pajak entitas asosiasi
- Penghasilan kena pajak final
- Beban yang tidak dapat
dikurangkan untuk tujuan
perpajakan
Penyesuaian rugi pajak
46p80(b)
46p81(c)
OR-81
2014
39,927
29,700
9,982
7,425
Tax calculated at
applicable tax rates
(421)
(1,068)
(256)
(820)
3,065
(605)
2,822
-
150
11,103
9,171
2014
39,927
(10,116)
7,085
36,896
Penyesuaian pajak:
Depresiasi dan amortisasi
Penghasilan kena pajak
final
Beban yang tidak dapat
dikurangkan
Lain-lain
Pemanfaatan rugi pajak
Penghasilan kena pajak
Perusahaan
Beban pajak penghasilan kini
perusahaan
Pembayaran pajak dimuka
perusahaan
Utang pajak penghasilan
perushaan
Beban pajak penghasilan kini
entitas anak
Pembayaran pajak dimuka
entitas anak
Utang pajak penghasilan
entitas anak
Utang pajak penghasilan
konsolidasian
2015
Laba konsolidasian sebelum
pajak penghasilan
Dikurangi:
Laba sebelum pajak penghasilanentitas anak
Penyesuaian eliminasi konsolidasi
29,700
(6,194)
4,574
28,080
(5,305)
(5,440)
Fiscal adjustments:
Depreciation and amortisation
(3,072)
(2,889)
8,222
(5,589)
2,398
(3,305)
Non-deductible expenses
Others
31,152
18,844
(2,420)
28,732
18,844
7,183
4,711
(4,630)
(343)
2,553
4,368
4,788
3,130
(2,996)
(1,760)
1,792
1,370
4,345
5,738
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
46p81(ab)
46p58
2015
(Beban)
kreditpajak/
Tax(charge)
credit
Sebelum
pajak/
Before
tax
Keuntungan
nilaiwajar:
- Tanahdan
bangunan
- Asetkeuangan
tersediauntuk
dijual
- Bagianatas
pendapatan
komprehensif
lainnya
entitasasosiasi
- Lindungnilai
aruskas
Imbalanpasca
kerja
Penilaiankembali
ataskepemilikan
terdahulupada
PTSepatu
Resmi
Jumlah
OR-81
Setelah
pajak/
After
tax
Fairvaluegains:
(101)
1,905
1,003
(113)
890
Landandbuildings-
(574)
14
(560)
977
(4)
973
Available-for-salefinancialassets
(12)
(12)
(14)
(14)
Shareofothercomprehensiveincome
ofassociates
85
(21)
64
(4)
(3)
Cashflowhedges-
219
(54)
165
(830)
208
(622)
Postemploymentbenefits
Recyclingofrevaluation
ofpreviouslyheld
interestin
PTSepatuResmi
1,724
(162)
1,562
1,132
92
1,224
Beban penyusutan
dan amortisasi
Imbalan kerja
Kerugian fiskalyang
belumdigunakan
Keuntungan nilai wajar:
- Tanah dan bangunan
- Lindungnilai arus kas
- Aset keuangan
tersediauntuk dijual
Lain-lain
31 Desember 2014
2015
786
194
1,235
(605)
(511)
(16)
(375)
5
(4)
576
(11)
1,024
(4,650)
1,018
(5,171)
346
1,235
(54)
(8,577)
1,201
630
(987)
(32)
219
(12)
1,819
Depreciation and
amortisation expenses
Employee benefit
Unutilised
fiscal losses
Fair value gain :
Land and buildings Cash flow hedge Available-for-sale
financialasset
Others
(5,958)
31 December2015
(2,832)
460
(101)
(21)
3
(949)
Saldo akhir/
Ending
balance
(2,153)
2014
Dikreditkan/
(dibebankan)
ke laporan laba
rugi/
Credited/
(charged) to
profitor loss
Dari
Kombinasi
bisnis/
From
business
combination
Dibebankan ke
ekuitas/
Charged to
equity
(1,360)
47
-
(288)
(16)
(110)
(1)
(4)
486
4
90
(3,412)
Dari
Kombinasi
bisnis/
From
business
combination
Dibebankan ke
ekuitas/
Charged to
equity
(6,531)
601
Saldo awal/
Beginning
balance
Total
Dikreditkan/
(dibebankan)
ke laporan laba
rugi/
Credited/
(charged) to
profitor loss
Saldo awal/
Beginning
balance
31 Desember 2015
Setelah
pajak/
After
tax
2,006
Beban penyusutan
dan amortisasi
Imbalan kerja
Kerugian fiskalyang
belumdigunakan
Keuntungan nilai wajar:
- Tanah dan bangunan
- Lindungnilai arus kas
- Aset keuangan
tersediauntuk dijual
Lain-lain
2014
(Beban)
kreditpajak/
Tax(charge)
credit
Sebelum
pajak/
Before
tax
(1,330)
Saldo akhir/
Ending
balance
(113)
1
1,235
(511)
(16)
(4)
-
(4)
576
Depreciation and
amortisation expenses
Employee benefit
Unitilised
fiscal losses
Fair value gain :
Land and buildings Cash flow hedge
Available-for-sale
financialasset
Others
92
(4,650)
31 December2014
208
(6,531)
601
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-81
46p81(e)
OR-81
OR-92
OR-92
OR-92
OR-92
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
2014
1,563
1,000
100
442
228
Jumlah
3,333
Total
68p93(a),
(b),(d)
OR-87
58p41(a)
58p41(b)
58p41(d)
2p40(d)
OR-87
104
20
96
Jumlah
220
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
58p33(c)
OR-87
5833(c)
OR-87
2015
Arus kas operasi
Arus kas investasi
Arus kas pendanaan
Jumlah arus kas
58p33(b)
OR-87
2014
300
(103)
(295)
190
(20)
(66)
(98)
104
58p33(b)(i)
Pendapatan
1,200
1,150
Revenue
58p33(b)(i)
Beban
(960)
(950)
Expenses
OR-81
58p33(b)(i)
58p33(b)(ii)
240
(60)
200
(50)
180
150
150
OR-81
46p81(h)(i)
58p33(b)(iii)
58p33(b)(iv)
OR-81
46p81(h)(i)
Keuntungan/(kerugian)
sebelum pajak yang diakui
saat pengukuran kembali
kelompok lepasan
Pajak
(73)
18
Keuntungan/(kerugian)
setelah pajak yang diakui
saat pengukuran kembali
kelompok lepasan
(55)
125
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-56
67p21(a)
Lokasi bisnis/
Place of business
PT Alpha
Indonesia
Persentase
kepemilikan/
% of
ownership
interest
18
PT Beta
Indonesia
30
67p21(a)
67p21(b)(iii)
15p32(a)
OR-56
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-56
15p32(c)
OR-56
67p23(b)
15p35
PT Alpha
2015
2014
Lancar
Kas dan setara kas
Aset lancar lainnya
(tidak termasuk kas)
PT Beta
2015
Total
2014
2015
2014
1,170
804
5,171
8,296
6,341
9,100
2,433
2,635
7,981
9,722
10,414
12,357
3,603
3,439
13,152
18,018
16,755
21,457
Current
Cash and cash equivalents
Other current assets
(excluding cash)
(808)
(558)
(8,375)
(8,050)
(9,183)
(8,608)
(2,817)
(2,635)
(6,017)
(14,255)
(8,834)
(16,890)
(3,625)
(3,193)
(14,392)
(22,305)
(18,017)
(25,498)
Tidak lancar
Aset
Liabilitas keuangan
Liabilitas lainnya
13,340
(4,941)
(733)
14,751
(3,647)
(217)
53,201
(9,689)
(2,282)
54,143
(8,040)
(4,349)
66,541
(14,630)
(3,015)
68,894
(11,687)
(4,566)
Non-current
Assets
Financial liabilities
Other liabilities
(5,674)
(3,864)
(11,971)
(12,389)
(17,645)
(16,253)
Aset bersih
7,644
11,133
39,990
37,467
47,634
48,600
PT Alpha
2015
2014
PT Beta
2015
Net assets
Total
2014
2015
2014
Pendapatan
Depresiasi dan amortisasi
Pendapatan keuangan
11,023
(2,576)
-
15,012
(1,864)
-
26,158
(3,950)
-
23,880
(3,376)
-
37,181
(6,526)
0
38,892
(5,240)
0
Revenue
Depreciation and amortisation
Interest income
Beban keuangan
(1,075)
(735)
(1,094)
(1,303)
(2,169)
(2,038)
Interest expense
(3,531)
175
(2,230)
208
3,443
(713)
2,109
(412)
(88)
(538)
(121)
(204)
(3,356)
(2,022)
2,730
1,697
(626)
(325)
Jumlah pendapatan
komperhensif
Dividen yang diterima dari
perusahaan asosiasi
(3,356)
0
(2,022)
0
(40)
(47)
2,690
1,650
(40)
(47)
(666)
(372)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-56
15. INVESTASI
(lanjutan)
PADA
ENTITAS
ASOSIASI
15. INVESTMENTS
(continued)
IN
ASSOCIATES
67pPP14
67 pPP14(b)
PT Alpha
Ringkasan
informasi keuangan
2015
OR-56
PT Beta
2014
2015
2014
11,133
12,977
37,467
35,574
(3,356)
(2,022)
2,730
1,697
0
(133)
Summarised financial
information
2014
48,600
At the beginning
of the year
48,551
(626)
(325)
(40)
(47)
(40)
(47)
178
(167)
243
(300)
421
7,644
11,133
39,990
37,467
47,634
48,600
Kepemilihan perusahaan
asosiasi (18%; 30%)
Goodwill
1,376
-
2,004
-
11,997
-
11,240
-
13,373
-
13,244
-
Interest in
associates(18%;30%)
Goodwill
Nilai buku
1,376
2,004
11,997
11,240
13,373
13,244
Carrying value
3,809
1,467
-
2,932
877
-
5,276
3,809
Nama entitas/
Name of entity
PT Gamma
67p21(a)
2015
2015
67p21(a)
Total
Lokasi usaha/
Place of
business
Indonesia
Persentase
kepemilikan/
% of ownership
interest
50
Sifat hubungan/
Nature of the relationship
PT Gamma menyediakan produk dan jasa untuk
industri sepatu di Indonesia. PT Gamma adalah
kerjasama strategis untuk grup yang menyediakan
akses akan teknologi dan proses baru untuk usaha
bidang sepatu/PT Gamma provides products and
services to the footware industry in Indonesia. PT
Gamma is a strategic partnership for the group,
providing access to new technology and processes for
its footware business.
Ekuitas/
Equity
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-56
67p21(b)(iii)
67p23(a)
2015
Komitmen untuk menyediakan
pendanaan jika dibutuhkan
67p23(b)
67p21(b)(ii)
2014
100
2015
100
Commitment to provide
funding if called
2014
Lancar
Kas dan setara kas
Aset lancar lainnya
(tidak termasuk kas)
1,180
780
Current
Cash and cash equivalents
7,368
4,776
8,548
5,556
(1,104)
(1,094)
(890)
(726)
Financial liabiliites
(excluding trade payables)
Other current liabilities
(including trade payables)
(1,994)
(1,820)
Tidak lancar
Aset
11,016
9,786
Liabilitas keuangan
Liabilitas lainnya
(6,442)
(576)
(5,508)
(396)
Financial liabilities
Other liabilities
(7,018)
(5,904)
Aset bersih
10,552
7,618
Liabilitas keuangan
(tidak termasuk utang usaha)
Liabilitas lancar lainnya
(termasuk utang usaha)
Non-current
Assets
Net assets
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-56
2015
Pendapatan
Depresiasi dan amortisasi
Pendapatan keuangan
Beban keuangan
Summarised statement
of comprehensive income
2014
23,620
206
(1,760)
648
(2,302)
Revenue
Depreciation and amortisation
Interest income
Interest expense
Laba/rugi dari
operasi yang dilanjutkan
Beban pajak penghasilan
5,750
(2,816)
5,206
(3,452)
2,934
1,754
2,934
1,754
Jumlah pendapatan
komperhensif
Dividen yang diterima dari
perusahaan asosiasi
23,158
67pPP14
67pPP14(b)
Ringkasan informasi
keuangan
Pada awal tahun
Laba/(Rugi) tahun berjalan
Pendapatan komperhensif lain
2015
Summarised financial
information
2014
7,618
2,934
-
5,864
1,754
-
10,552
7,618
5,276
-
3,809
-
Nilai buku
5,276
3,809
Carrying value
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
Nama/Name
Lokasi
perusahaan/
Country of
incorporation
and place of
business
PT Grup Sepatu
Indonesia
PT Sepatu
Indonesia
PT Sepatu Anak
Indonesia
PT Sepatu Resmi
Indonesia
PT Delta
Indonesia
PT ABC
Indonesia
Karakteristik
bisnis/
Nature of
Business
Proporsi saham
biasayang
dimiliki secara
langsung oleh
induk
perusahaan/
Proportion of
ordinary shares
directly held
by parent(%)
Perusahaan
pendanaan
kantorpusat/
Head office
financing
company
Manufakturdan
penjualan sepatu/
Shoe
manufacturer
and wholesaler
Manufakturdan
penjualan sepatu
khusus anak/
Kids shoe
manufacturer
and wholesaler
Ritelsepatu dan
barangberdasar
kulit/ Shoe and
leathergoods
retailer
Manufakturdan
penjualan sepatu/
Shoe
manufacturer
and wholesaler
Ritelsepatu dan
barangberdasar
kulit/ Shoe and
leathergoods
retailer
Proporsi saham
biasayang
dimiliki secara
langsung oleh
grup/
Proportion of
ordinary shares
held by
the group (%)
Proporsi saham
biasayang
dimiliki secara
langsung oleh
kepentingan
minoritas /
Proportion of
ordinary
shares held
by noncontrolling
interests (%)
Proporsi saham
preferen yang
dimiliki secara
langsung oleh
grup/
Proportion
of preference
shares held
by the group (%)
100
100
100
100
70
30
70
70
30
40
60
100
100
67p12 (f)
67p10(b)(i)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
67p12(g),
PP10(b)
67p12(g),
PP10(b)
Ringkasan laporan
posisi keuangan
2015
Lancar
Aset
Kewajiban
Total assetbersih lancar
Tidak lancar
Aset
Kewajiban
Jumlah asetbersih
tidak lancar
Aset bersih
Ringkasan laporan
laba rugi
Pendapatan
Labasebelumpajak
Beban pajak
Labausahasetelahpajak
dari operasi yang
dilanjutkan
Labausahasetelahpajak
dari operasi yang
dihentikan
Pendapatan komperhensif
lain
Jumlahpendapatan
komperhensif
Jumlahpendapatan
komperhensifyang
dialokasikanuntuk
kepentingan minoritas
Dividen yangdibayarkan
untuk kepentingan
minoritas
PT Delta
2014
2015
Summarised statementof
financial position
5,890
(3,009)
4,828
(2,457)
16,935
(4,514)
14,742
(3,686)
2,881
2,371
12,421
11,056
3,672
(2,565)
2,357
(1,161)
10,008
(3,848)
8,536
(1,742)
Current
Asset
Liabilities
Totalcurrentnetasset
Non current
Assets
Liabilites
1,107
1,196
6,160
6,794
Totalnon-currentnet-assets
3,988
3,567
18,581
17,850
Netassets
PT Delta
2015
2014
2015
PT Sepatu Resmi
2014
Summarised
income statement
19,602
4,218
(1,692)
17,883
3,007
(1,411)
29,403
6,327
(2,838)
26,825
6,611
(2,667)
Revenue
Profitbefore income tax
Income taxexpense/income
2,526
1,596
3,489
3,944
Post-tax profitfrom
continuing operations
23
19
Post-tax profitfrom
discontinued operations
554
495
Othercomprehensive income
2,895
369
1,393
(203)
4,066
4,458
Totalcomprehensive income
1,737
836
1,138
1,770
550
150
PT Delta
31 December
2015
PT Sepatu Resmi
31 December
2014
Totalcomprehensive
income allocated to
non-controling interests
Dividends paid to
non-controlling interests
6,854
(134)
(1,534)
6,586
(86)
(2,748)
5,186
3,752
Netcashgenerated from
operating activities
(1,218)
(1,225)
(3,502)
(478)
67p12(g),
PP10(b)
PT Sepatu Resmi
2014
(56)
38
986
3,663
Cashand cashequivalents
atend ofyear
466
2,049
576
1,576
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
16p73(d)
Kendaraan
dan mesin/
Vehicles
and
machinery
Tanahdan
bangunan/
Land and
buildings
Pekerjaan
dalam
konstruksi/
Construction
in
progress
Jumlah/
Total
Asetkepemilikan
langsung:
Hargaperolehan
atau penilaian
39,664
62,535
20,025
122,224
Akumulasi penyusutan
(2,333)
(17,524)
(3,690)
(23,547)
37,331
45,011
16,335
98,677
Asetsewa
pembiayaan:
Hargaperolehan
atau penilaian
Directownership
assets:
Leased assets:
Akumulasi penyusutan
Tahun yangberakhir
31 Desember 2014(Disajikan kembali)
37,331
45,011
16,335
98,677
Kendaraan
dan mesin/
Vehicles
and
machinery
Tanahdan
bangunan/
Land and
buildings
Perabotan
dan
peralatan/
Furniture,
fittings and
equipment
Pekerjaan
dalam
konstruksi/
Construction
in
progress
Jumlah/
Total
Asetkepemilikan
langsung:
16p73(e)(iv)
16p73(e)(i)
16p73(e)(ix)
16p73(e)(vii)
16p73(e)(i)
16p73(e)(vii)
Jumlahnilai buku
akhir bersih
16p73(d)
37,331
1,133
1,088
(636)
45,011
2,970
(2,210)
(5,797)
16,335
1,484
(380)
(4,840)
98,677
1,133
5,542
(2,590)
(11,273)
38,916
39,974
12,599
91,489
14,047
(3,926)
14,047
(3,926)
10,121
10,121
38,916
50,095
12,599
101,610
31 Desember 2014/
1 Januari 2015
41,885
63,295
21,129
126,309
Akumulasi penyusutan
(2,969)
(23,321)
(8,530)
(34,820)
38,916
39,974
12,599
91,489
14,047
14,074
Akumulasi penyusutan
Costorvaluation
Accumulated
depreciation
Netbook amount
Yearended
31 December2014(restated)
Directownership
assets:
Opening netbook
amount
Revaluation surplus
Additions
Disposals
Depreciation charge
Leased assets:
Opening netbook
amount
Additions
Depreciation charge
Closing netbookamount
31 December2014/
1 January 2015
Asetkepemilikan
langsung:
Hargaperolehan
atau penilaian
Asetsewa
pembiayaan:
Hargaperolehan
atau penilaian
Costorvaluation
Accumulated
depreciation
Directownership
assets:
Costorvaluation
Accumulated
depreciation
Leased assets:
(3,926)
(3,926)
10,121
10,121
38,916
50,095
12,599
101,610
Costorvaluation
Accumulated
depreciation
Netbook amount
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
OR-59
Tahun yangberakhir
31 Desember 2015
Perabotan
dan
peralatan/
Furniture,
fittings and
equipment
Kendaraan
dan mesin/
Vehicles
and
machinery
Tanahdan
bangunan/
Land and
buildings
Pekerjaan
dalam
konstruksi/
Construction
in
progress
Jumlah/
Total
Asetkepemilikan
langsung:
Jumlahnilai buku awal
16p73(e)(iv)
16p73(e)(iii)
16p73(e)(i)
16p73(e)(ix)
16p73(e)(ix)
16p73(e)(vii)
16p73(e)(ii)
Surplus revaluasi
Akuisisi entitas anak
(Catatan 5)
Penambahan
Pelepasan
Pemindahan
Beban penyusutan
Pemindahan ke kelompok
lepasan yang
diklasifikasikan sebagai
tersediauntuk dijual
Directownership
assets:
38,916
39,974
2,305
49,072
4,122
(2,000)
1,245
(3,545)
5,513
427
(3,729)
(4,768)
(341)
(1,222)
89,774
36,195
12,599
13,199
2,202
(608)
(9,441)
2,455
(1,245)
-
91,489
2,305
16p73(e)(i)
16p73(e)(vii)
Jumlahnilai buku
akhir bersih
16p73(d)
Revaluation surplus
Acquisition of
subsidiary (Note 5)
Additions
Disposals
Transfer
Depreciation charge
Transferred to disposal
group classified
as held forsale
(1,563)
17,951
1,210
145,130
10,121
13,996
(5,150)
10,121
13,996
(5,150)
18,967
18,967
55,162
17,951
1,210
164,097
Leased assets:
Opening netbook
amount
Additions
Depreciation charge
Closing netbookamount
31 Desember 2015
31 December2015
Asetkepemilikan
langsung:
Hargaperolehan
atau penilaian
Directownership
assets:
96,629
65,506
35,922
1,210
199,267
Akumulasi penyusutan
(6,855)
(29,311)
(17,971)
(54,137)
89,774
36,195
17,951
1,210
145,130
28,043
28,043
Asetsewa
pembiayaan:
Hargaperolehan
atau penilaian
Akumulasi penyusutan
25p39
89,774
Opening
net bookamount
67,784
9,206
(6,337)
(17,754)
Asetsewa
pembiayaan:
Jumlahnilai buku awal
Penambahan
Beban penyusutan
Yearended
31 December2015
Costorvaluation
Accumulated
depreciation
Leased assets:
(9,076)
(9,076)
18,967
18,967
89,774
55,162
17,951
1,210
164,097
Costorvaluation
Accumulated
depreciation
Netbook amount
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
58p30
68p76
68p81
68p86
Tabel di bawah ini menganalisis intrumen nonkeuangan yang dicatat pada nilai wajar berdasarkan
tingkatan metode penilaian. Perbedaan pada setiap
tingkatan metode penilaian dijelaskan sebagai
berikut:
Harga dikutip (tidak disesuaikan) dari pasar yang
aktif untuk aset atau liabilitas yang identik
(Tingkat 1);
Input selain harga yang dikutip dari pasar yang
disertakan pada Tingkat 1 yang dapat diobservasi
untuk aset dan liabilitas, baik secara langsung
(yaitu sebagai sebuah harga) atau secara tidak
langsung (yaitu sebagai turunan dari harga)
(Tingkat 2);
Input untuk aset atau liabilitas yang tidak
didasarkan pada data pasar yang dapat
diobservasi (informasi yang tidak dapat
diobservasi) (Tingkat 3).
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
7,428
25,656
27,466
-
12,132
17,062
7,428
25,656
27,466
12,132
17,062
Total
60,580
29,194
89,774
68p93(c)
68p93(d)
68p93(e)
Lokasi
Pabrik A/
Manufacturing
site A
68p93(e)(i)
Lokasi
pabrik B/
Manufacturing
site B
Jumlah/
Total
Saldo awal
Transfer ke/(dari) tingkatan 3
Penambahan
Pelepasan
Kerugian yang diakui
pada laporan pendapatan
komperhensif
11,302
1,489
(1,100)
441
279
720
Opening balance
Transfers to/(from) Level 3
Additions
Disposals
Losses recognised
in other comprehensive
income
Saldo akhir
12,132
17,062
29,194
Closing balance
11,698
3,434
1,651
-
23,000
3,434
3,140
(1,100)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
68p93(e)(i)
68p93(g)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
68p93(d),(h)
(i)
Valuation
technique(s)
1p57(b)
OR-59
Unobservable
inputs (1)
Relationshipof
unobservableinputs
tofairvalue
LokasipabrikA
12,312 Sales
comparison
approach
350-470 (400)
Thehighertheprice
persquaremetre,
Thehigherthe
fairvalue
Manufacturing
sites-A
LokasipabrikB
12,469 Sales
comparison
approach
235-390 (330)
Thehighertheprice
persquaremetre,
Thehigherthe
fairvalue
Manufacturing
sites-B
Estimatedcosts
tocompletion
2,780,000-3,220,000
(2,900,000)
Thehigher
theestimatedcosts,
the lowerthefairvalue.
Estimatedprofit margin
requiredtoholdand
developproperty to
completion
10%-15% (14%)of
propertyvalue
Thehighertheprofit
marginrequired,the
lower thefairvalue.
4,593 Adjustedsales
comparison
approach
16p77(a)
16p77(b)
OR-59
6 Land charatecteristics.
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
OR-60
OR-60
26p26
OR-60
16p77(e)
OR-59
2015
2014
Harga perolehan
Akumulasi penyusutan
93,079
(6,131)
37,684
(2,197)
86,948
35,487
Cost
Accumulated depreciation
Net book amount
OR-60
16p79(d)
16p74(a)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-59
30p31(a)
OR-59
Harga
perolehan/
Acquisition
cost
Nilai buku
bersih/
Net book
amount
Kendaraan/Vehicle
PT Auto Financing
PT Sewa Mobil
15,424
4,206
(4,992 )
(1,361 )
10,432
2,845
19,630
(6,353 )
13,277
5,609
2,804
(1,815)
(908)
3,794
1,896
Mesin/Machinery
PT Sewa Mesin
PT Pembiayaan Mesin
Jumlah/Total
8,413
(2,723)
5,690
28,043
(9,076)
18,967
2014
Akumulasi
penyusutan/
Accumulated
depreciation
Harga
perolehan/
Acquisition
cost
Nilai buku
bersih/
Net book
amount
Kendaraan/Vehicle
PT Auto Financing
PT Sewa Mobil
7,726
2,107
(2,159)
(589)
5,567
1,518
9,833
(2,748)
7,085
2,809
1,405
(785)
(393)
2,024
1,012
4,214
14,047
(1,178)
(3,926)
3,036
10,121
Mesin/Machinery
PT Sewa Mesin
PT Pembiayaan Mesin
Jumlah/Total
30p31(e)
OR-60
16p79(a)
16p79(b)
OR-43
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-60
OR-61
Merek dan
lisensi/
Trademarks
and
licences
Goodwill
19p118(c)
1 Januari 2014
Harga perolehan
Akumulasi amortisasi dan
penurunan nilai
Nilai buku bersih
19p118(e)
19p118(e)(i)
19p118(e)(vi)
19p118(c)
19p118(c)
19p118(e)(i)
19p118(e)(i)
19p118(e)(iv)
19p118(e)(vi)
19p118(c)
Biaya
pengembangan
piranti
lunak/
Internally
generated
software
development
cost
12,546
12,546
8,301
1,455
(330)
(510)
7,971
945
Jumlah/
Total
22,302
(840)
21,462
12,546
-
12,546
31 Desember 2014/
1 Januari 2015
Harga perolehan
Akumulasi amortisasi dan
penurunan nilai
12,546
12,546
7,971
700
945
-
(365)
(200)
8,306
9,001
(695)
8,306
745
1,455
21,462
700
(565)
23,002
31 December 2014/
1 January 2015
Cost
Accumulated amortisation
and impairment
(710)
(1,405)
745
21,597
(800)
(1,100)
Transferred to disposal
group classified as
held for sale
8,306
684
745
2,366
21,597
3,050
4,501
4,000
8,501
(4,650)
12,297
11,310
2,991
26,598
(100)
(1,000)
(120)
12,546
-
(680)
Year ended
31 December 2014
Opening net
book amount
Additions
Amortisation
charge (Note 31)
Closing net book amount
21,597
(4,650)
1 January 2014
Cost
Accumulated amortisation
and impairment
31 Desember 2015
Harga perolehan
Akumulasi amortisasi dan
penurunan nilai
16,947
12,685
3,821
33,453
(4,650)
(1,375)
(830)
(6,855)
12,297
11,310
2,991
26,598
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-60
19p118(d)
OR-61
OR-61
48p126(a)
OR-82
DV
OR-82
48p80
48p130(d)(i)
OR-82
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-60
OR-82
48p134(a)
2015
Awal/
Opening
Jawa grosir
Jawa ritel
Sumatera grosir
Sumatera ritel
Bali grosir
Kalimantan grosir
Sulawesi grosir
Segmen lainnya
Jumlah
Penambahan/
Addition
Penurunan
nilai/
Impairment
Pelepasan/
Disposal
Akhir/
Closing
6,370
20
125
131
705
4,750
175
270
3,597
904
-
(100)
-
(4,650)
-
6,270
20
125
3,728
1,609
100
175
270
Java wholesale
Java retail
Sumatera wholesale
Sumatera retail
Bali wholesale
Kalimantan wholesale
Sulawesi wholesale
All other segment
12,546
4,501
(100)
(4,650)
12,297
Total
2014
Awal/
Opening
Jawa grosir
Jawa ritel
Sumatera grosir
Sumatera ritel
Bali grosir
Kalimantan grosir
Sulawesi grosir
Segmen lainnya
Jumlah
Penambahan/
Addition
Penurunan
nilai/
Impairment
Pelepasan/
Disposal
Akhir/
Closing
6,370
20
125
131
705
4,750
175
270
6,370
20
125
131
705
4,750
175
270
Java wholesale
Java retail
Sumatera wholesale
Sumatera retail
Bali wholesale
Kalimantan wholesale
Sulawesi wholesale
All other segment
12,546
12,546
Total
OR-6
48p130(d)
48p130(e)
48p134(c)
48p134(d)(iii)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-60
OR-82
48p134(d)(i)
48p124(d)
48p124(d)(iv)
48p124(d)(v)
48p130(g)
48p134(c)
48p134(d)(i)
Marjin bruto2
Tingkat
pertumbuhan3
Tingkat
diskonto4
Nilai
terpulihkan
48p124(d)(v)
48p130(g)
Grosir/Wholesale
Kalimantan
Sulawesi
59%
60%
55.5%
47%
46%
48%
46%
Gross margin2
1.8%
1.8%
1.8%
2%
3%
3.9%
2.1%
2.3%
Growthrate3
12.5%
12.5%
12.5%
12.5%
12.5%
13%
13%
13%
Discount rate4
Recoverable amount
of the CGU
12,240
Bali
Ritel/Retail
Jawa/
Java
Sumatera
Sumatera
10,530
Marjin bruto2
Tingkat
pertumbuhan3
Tingkat
diskonto4
Segmen lain-lain/
All othersegments
60%
Jawa/
Java
48p124(d)
48p124(d)(iv)
Grosir/Wholesale
Bali
Segmen lain-lain/
All othersegments
Ritel/Retail
Jawa/
Java
Sumatera
Kalimantan
Sulawesi
65%
66%
64%
51%
49%
48%
50%
Sumatera
51%
Gross margin2
1.5%
1.6%
1.5%
2.1%
2.7%
3.7%
2.0%
2.1%
Growthrate3
12.5%
13%
13%
13%
13%
14%
13.5%
13.5%
Discount rate4
48p135(d)
48p135(d)
48p130(a)
OR-82
48p134(f)
2
3
4
2
3
4
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-62
OR-62
1p77
7p17
OR-63
2015
2014
Utang usaha:
Pihak berelasi (Catatan 36)
Pihak ketiga
3,202
6,333
1,195
3,031
Trade payables:
Related parties (Note 36)
Third parties
9,535
4,226
Utang lain-lain:
Jamsostek-kontribusi pekerja
Transportasi
253
1,020
197
163
Other payables:
Social security-employee contribution
Transportations
1,273
360
Akrual
Iklan dan promosi
Diskon
Transportasi
Beban bunga
Lainnya
Jumlah akrual
498
175
248
643
148
1,712
180
90
127
993
38
1,428
Accruals
Advertising and promotion
Discount
Transportation
Interest expenses
Others
Total accruals
12,520
6,014
OR-62
2015
Pihak ketiga:
Jangka pendek
Cerukan (Catatan 7)
Pinjaman bank
Liabilitas sewa pembiayaan
60p25
OR-89
2014
2,650
10,184
2,192
6,464
11,062
2,588
Third parties:
Current
Bank overdrafts (Note 7)
Bank borrowings
Finance lease liabilities
15,026
20,114
Jangka panjang
Pinjaman bank
Obligasi konversi
Liabilitas sewa pembiayaan
36,770
44,580
6,806
40,244
8,010
Non-current
Bank borrowings
Convertible bond
Finance lease liabilities
Jumlah pinjaman
88,156
48,254
Total borrowings
The carrying amounts and fair value of the noncurrent borrowings are as follows:
Jumlah tercatat/
Carrying amount
2015
2014
Pinjaman bank
Obligasi konversi
Liabilitas sewa pembiayaan
Nilai wajar/
Fair value
2015
2014
36,770
44,580
6,806
40,244
8,010
32,590
42,752
6,205
39,960
7,990
88,156
48,254
81,547
47,950
Bank borrowings
Convertible bond
Finance lease liabilities
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-63
60p26
60p28
OR-88
68p93(b),(d)
68p97
OR-64
Kreditur/
Creditor
Mata uang/
Currency
2015
Jumlah tercatat/
Carrying amount
Mata uang asal/
Original
Setara
currency
Rupiah/
(dalam jutaan/
Equivalent
in million)
in Rupiah
Rupiah
Rupiah
Dolar AS/
US Dollar
Rupiah
Rupiah
Rupiah
Rupiah
PT Bank Power
PT Bank London
PT Golden Bank
PT Bank Megah
2014
Jumlah tercatat/
Carrying amount
Mata uang asal/
Original
Setara
currency
Rupiah/
(dalam jutaan/
Equivalent
in million)
in Rupiah
16,615
8,530
16,615
8,530
11,709
6,472
11,709
6,472
1,481
4,866
2,240
14,703
1,700
9,082
3,245
1,980
2,379
16,439
9,082
3,245
1,980
2,379
4,866
2,240
Jumlah/Total
46,954
51,306
Bagian lancar/
Current portion
(10,184)
(11,062)
36,770
40,244
Periode
pinjaman/
Loan
term
Periode
pembayaran
bunga/
Interest
payment period
Tingkat suku
bunga per
tahun/
Annual
interest rate
Jaminan/
Collateral
Semesteran/
Semiannualy
8.0%
Tidak ada/
None
Tahunan/
Annualy
JIBOR + 3.0%
Tidak ada/
None
Kreditur/
Creditor
Mata
uang/
Currency
PT Bank Asia
Rupiah
20,000
1 Mar 2014
- 28 Feb 2017
Nation Bank
Rupiah
10,000
Dolar As/
US Dollar
2,000
1 Mar 2015/
28 Feb 2018
Semesteran/
Semiannualy
LIBOR + 1.0%
Tidak ada/
None
Rupiah
10,000
1 Jan 2011
- 1 Jan 2016
Semesteran/
Semiannualy
LIBOR + 2.5%
Tidak ada/
None
Tanah dan
bangunan/
Land and
buildings
(Catatan/
Note 16)
PT Bank Power
PT Bank London
Golden Bank
PT Bank Megah
OR-64
PT Bank Asia
Nation Bank
OR - 64
BORROWINGS (continued)
Rupiah
Rupiah
Rupiah
7,000
1 Okt/Oct 2011
30 Sep 2020
Kuartalan/
Quarterly
JIBOR + 2.8%
5,000
1 Mar 2010
- 28 Feb 2016
Semesteran/
Semiannualy
7.8%
7,000
Semesteran/
Semiannualy
9.1%
Tidak ada/
None
Persediaan/
Inventory
(Catatan 12/
Note 12)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-63
OR-64
OR-90
60p33(a)
60pPP22
2015
2p50(a)
OR-91
BORROWINGS (continued)
2014
4,615
4,159
5,137
4,125
20,135
4,073
22,613
4,424
Floating rate:
Less than 6 months 6 until 12 months More than 1 year until 5 years
Over 5 years -
32,982
13,972
36,299
15,007
Fixed rate
Jumlah
46,954
51,306
Total
OR-64
2015
Suku bunga mengambang:
- Jatuh tempo dalam 1 tahun
- Jatuh tempo lebih dari 1 tahun
Suku bunga tetap:
- Jatuh tempo dalam 1 tahun
- Jatuh tempo lebih dari 1 tahun
Jumlah
1,000
6,800
900
9,400
7,800
10,300
5,000
-
3,000
5,500
Fixed rate:
Expiring within one year Expiring within one year -
12,800
18,800
Total
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-63
BORROWINGS (continued)
(a) Bank borrowings (continued)
60pPP11F
OR-64
OR-71
60p17
OR-72
OR-72
OR-72
OR-72
60p93(b),97
OR-72
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-63
OR-72
60p17
2015
Nilai nominal obligasi konversi
yang diterbitkan
tanggal 2 Januari 2015
Komponen ekuitas
pada pengakuan awal
tanggal 2 Januari 2015
Komponen liabilitas
BORROWINGS (continued)
2014
(7,761)
Face value of
convertible bond issued
on 2 January 2015
Equity component
on initial recognition
as at 2 January 2015
42,239
Liability component
50,000
60p25
68p93(b), (d)
68p97
OR-64
30p31(b)
OR-65
Liability component
as at 31 December 2015
Komponen liabilitas
pada pengakuan awal
Beban bunga (Catatan 32)
Bunga yang dibayar
42,239
3,083
(742)
Liability component
on initial recognition
Interest expense (Note 32)
Interest paid
44,580
Liability component
as at 31 December 2015
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-63
OR-64
21.
30p31(b)
30p31(e)(iii)
OR-65
1p78(d)
OR-62
2015
Liabilitas sewa pembiayaan
bruto - pembayaran sewa
minimum
Tidak lebih dari 1 tahun
Lebih dari 1 tahun dan kurang
dari 5 tahun
Lebih dari 5 tahun
57p84(d)
57p84(e)
57p84(c)
57p84(a)
2014
2,749
3,203
6,292
2,063
7,160
2,891
11,104
13,254
(2,106)
(2,656)
8,998
10,598
Present value of
finance lease liabilities
2,192
2,588
4,900
1,906
5,287
2,723
8,998
10,598
Restorasi
lingkungan/
Environmental
restoration
57p84(a)
BORROWINGS (continued)
(c) Finance lease liabilities (continued)
OR-65
30p31(b)
1 Januari 2015
Dibebankan/
(dikreditkan) pada
laporan laba rugi
Tambahan provisi
Dari akuisisi
PT Sepatu
Resmi (catatan 5)
Jumlah tidak
digunakan
dibalik kembali
Amortisasi diskonto
Digunakan selama
tahun berjalan
Ditransferpada
kelompok yang
diklasifikasikan sebagai
tersediauntuk
dijual (catatan 14)
31 Desember 2015
22.
2015
Tuntutan
hukum/
Legal
claims
Restrukturisasi/
Restructuring
842
Kewjiban
lain-lain/
Other
liabilities
827
Jumlah/
Total
-
1,669
316
1,986
2,406
4,708
1,000
1,000
(15)
40
(233)
(886)
(15)
(3,134)
1 January 2015
Charged/(credited)
in the profitorloss
Additionalprovision
On acquisition of
PT Sepatu
Resmi (notes 5)
(4,253)
Unused amounts
reversed
Unwinding
of discount
Used during
the years
(30)
44
(96)
(96)
Transferred to
disposalgroup
classified as held
forsale (notes 14)
854
1,100
1,088
3,042
31 December2015
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-62
57p84(a)
1 Januari 2014
Dibebankan/
(dikreditkan) pada
laporan laba rugi
Tambahan provisi
Jumlah tidak
digunakan
dibalik kembali
864
57p84(c)
Amortisasi diskonto
Digunakan selama
tahun berjalan
57p84(a)
31 Desember 2014
57p84(d)
57p84(e)
2014
Tuntutan
hukum/
Legal
claims
Restrukturisasi/
Restructuring
Kewajiban
lain-lain/
Other
liabilities
1,494
Jumlah/
Total
2,358
1 January 2014
Charged/(credited)
in the profitorloss
Additionalprovision
316
405
721
(15)
(15)
(30)
40
40
(363)
(1,057)
(1,420)
Unused amounts
reversed
Unwinding
of discount
Used during
the years
842
827
1,669
31 December2014
57p85(a)-(c)
OR-62
OR-62
(b) Restrukturisasi
57p85(a)-(c)
OR-62
(b) Restructuring
The reduction of the volumes assigned to
manufacturing operations in PT Sepatu Anak
will result in the reduction of a total of 155 jobs
in two factories. An agreement was reached
with the local union representatives that
specifies the number of staff involved and the
voluntary redundancy compensation package
offered by the Group, as well as amounts
payable to those made redundant. The
estimated staff restructuring costs to be
incurred are Rp 799 as at 31 December 2015
(Note 35). Other direct costs attributable to the
restructuring, including the lease termination,
are Rp 1,187. These costs were fully provided for
the year ended 31 December 2015. The
provision of Rp 1,100 as at 31 December 2015 is
expected to be fully utilised during the second
quarter of 2016.
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-62
48p135
57p85(a)-(c)
OR-62
57p85(a)
Short-term employee benefit includes a profitsharing and bonuses that are payable within
three months of the finalisation of the audited
financial statements.
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-65
2014
1,000
800
500
1,000
(10)
(990)
(20)
(780)
500
1,000
2015
3,370
1,432
1,695
711
4,802
2,406
853
216
556
119
1,069
675
(184)
(35)
699
131
(219)
830
(i)
Remeasurements for:
Pension benefits
Post-employment medical benefits
Pension benefits
The amounts recognised in the statement of
financial position are determined as follows:
2014
disajikan kembali/
(restated)
2015
Nilai kini kewajiban yang didanai
Nilai wajar aset program
24p140(a)
6,155
(5,211)
2,943
(2,797)
944
146
2,426
1,549
3,370
1,695
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-65
(i)
2014
disajikan kembali/
(restated)
2015
Pada awal tahun
Biaya jasa kini
Biaya bunga
Biaya jasa lalu dan keuntungan dan
Kerugian yang timbul dari
penyelesaian
Pengukuran kembali:
(Keuntungan)/kerugian aktuarial
yang timbul dari perubahan
asumsi demografik
(Keuntungan)/kerugian aktuarial
yang timbul dari perubahan
asumsi keuangan
(Keuntungan)/kerugian dari
penyesuaian atas pengalaman
24p140(a),
24p141(a-h)
OR-66
4,492
690
431
3,093
498
214
65
5,678
3,805
32
82
121
61
(150)
3
641
784
Experience (gains)/losses
Iuran pekerja
Pembayaran dari program:
Pembayaran benefit
Penyelesaian
Liabilitas yang diambil alih melalui
kombinasi bisnis (Catatan 5)
55
30
(566)
(280)
(127)
-
3,691
Employees contributions
Payment from plans:
Benefit payments
Settlements
Liabilities acquired in a business
combination (Note 5)
8,581
4,492
2015
Pada awal tahun
Penghasilan bunga
Pengukuran kembali:
Imbal hasil atas aset program
Iuran pemberi kerja
Iuran pekerja
Pembayaran dari program:
Pembayaran benefit
Penyelesaian
Kombinasi bisnis (Catatan 5)
2,797
333
2,242
156
187
908
55
85
411
30
(566)
(280)
1,777
(127)
-
5,211
2,797
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-65
(i)
Tingkat diskonto
Kenaikan gaji di masa depan
8.3%
10.0%
6.5%
10.0%
Discount rate
Future salary increases
OR-68
24p145(a)
0.50%
0.50%
0.50%
Penurunan
asumsi/
Decrease in
assumption
Penurunan sebesar/
Decrease by 8.2%
Kenaikan sebesar/
Increase by 1.8%
Kenaikan sebesar/
Increase by 9.0%
Penurunan sebesar/
Decrease by 1.7%
Kenaikan 1 tahun
dalam asumsi/
Increase by 1 year
in assumption
Penurunan 1 tahun
dalam asumsi/
Decrease by 1 year
in assumption
Kenaikan sebesar/
Increase by 2.8%
Penurunan sebesar/
Decrease by 2.9%
Discount rate
Salary growth rate
Life expectancy
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-65
(i)
DV
24p144
OR-68
24p140(a)
OR-66
2015
Nilai kini kewajiban yang didanai
Nilai wajar aset program
727
(605)
350
(294)
122
56
1,310
655
1,432
711
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
OR-65
2014
disajikan kembali/
(restated)
2015
Pada awal tahun
Biaya jasa kini
Biaya bunga
Pengukuran kembali:
(Keuntungan)/kerugian aktuarial
yang timbul dari perubahan
asumsi demografik
(Keuntungan)/kerugian aktuarial
yang timbul dari perubahan
asumsi keuangan
(Keuntungan)/kerugian dari
penyesuaian pengalaman
Pembayaran dari program:
Pembayaran benefit
Liabilitas yang diambil alih melalui
kombinasi bisnis (Catatan 5)
Pada akhir tahun
24p140(a)
24p141(a-h)
OR-66
1,005
190
49
1,244
739
107
25
871
10
(16)
(2)
132
142
(7)
(8)
802
2,037
1,005
2015
Pada awal tahun
Penghasilan bunga
Pengukuran kembali:
Imbal hasil aset program
Iuran pemberi kerja
Pembayaran dari program:
Pembayaran benefit
Kombinasi bisnis (Catatan 5)
294
23
205
13
33
185
11
73
605
(7)
77
(8)
294
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
24p145(b-c)
0.50%
0.50%
0.50%
0.50%
Penurunan sebesar/
Decrease by 7.2%
Kenaikan sebesar/
Increase by 2.3%
Kenaikan sebesar/
Increase by 2.8%
Kenaikan sebesar/
Increase by 8.0%
Penurunan sebesar/
Decrease by 2.1%
Penurunan sebesar/
Decrease by 2.7%
Kenaikan 1 tahun
dalam asumsi/
Increase by 1 year
in assumption
Penurunan 1 tahun
dalam asumsi/
Decrease by 1 year
in assumption
Kenaikan sebesar/
Increase by 2.8%
Penurunan sebesar/
Decrease by 2.9%
Discount rate
Claim rate
Increase in health cost
Life expectancy
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
Instrumen ekuitas
Teknologi informasi
Energi
Manufaktur
Lainnya
Instrumen utang
Pemerintah
Obligasi perusahaan
(tingkatinvestasi)
Obligasi perusahaan
(tingkatnoninvestasi)
Properti
Jakarta
Luar Jakarta
Polis asuransi
Kas dan setara kas
Danainvestasi
Total
24p143
OR-67
Dikutip/
Quoted
Tidak
dikutip/
Unquoted
502
557
746
-
19
916
Total
1,824
502
557
746
19
2,161
916
900
900
68
277
345
1,047
800
247
496
177
111
5,816
177
111
3,977
800
247
496
1,839
%
31%
Dikutip/
Quoted
2014
Tidak
dikutip/
Unquoted
994
194
-
28
321
Total
1,216
994
194
28
571
321
99
99
41
110
94
77
1,820
697
246
190
1,271
151
943
697
246
190
94
77
3,091
37%
18%
9%
3%
2%
100%
%
39%
18%
31%
6%
3%
2%
100%
Equity instruments
Information technology
Energy
Manufacturing
Other
Debtinstruments
Government
Corporate bonds
(investmentgrade)
Corporate bonds
(Non-investmentgrade)
Property
in Jakarta
OutofJakarta
Qualifying insurance policies
Cashand cashequivalents
Investment funds
Total
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
24p139(b)
24p139(b)
Volatilitas aset
Kewajiban program dihitung menggunakan
tingkat diskonto yang merujuk kepada tingkat
imbal hasil obligasi korporat. Jika imbal hasil
aset program lebih rendah, maka akan
menghasilkan defisit program. Program A dan
B mempunyai porsi ekuitas yang signifikan,
yang diharapkan untuk menghasilkan imbal
hasil yang lebih tinggi dibandingkan obligasi
korporat jangka panjang sementara
memberikan volatilitas dan risiko dalam jangka
pendek.
Asset volatility
The plan liabilities are calculated using a
discount rate set with reference to corporate
bond yields. If plan assets underperform this
yield, this will create a deficit. Both the A & B
plans hold a significant proportion of equities,
which are expected to outperform corporate
bonds in the long-term while providing volatility
and risk in the short-term.
However, the group believes that due to the longterm nature of the plan liabilities and the
strength of the supporting group, a level of
continuing equity investment is an appropriate
element of the groups long term strategy to
manage the plans efficiently.
24p139(b)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
24p139(b)
Life expectancy
The majority of the plans obligations are to
provide benefits for the life of the member, so
increases in life expectancy will result in an
increase in the plans liabilities.
24p146
24p146
OR-68
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(d)
24p147(a)
24p147(b)
OR-69
24p147(c)
24p147(c)
Kurang
dari 1 tahun/
Less than
a year
1 sampai
2 tahun/
Between 12 years
2 sampai
5 tahun/
Between 25 years
Lebih dari
5 tahun/
Over 5
years
Imbalan pensiun
Imbalan
pasca kesehatan
628
927
2,004
21,947
25,506
127
174
714
4,975
5,990
Pension benefits
Post-employment
medical benefits
Total
755
1,101
2,718
26,922
31,496
Total
Total
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p78(e)
OR-72
OR-73
1p112(b)
1p112(c)
OR-73
2015
Persentase kepemilikan/
Percentage
of ownership
Jumlahsaham/
Number ofshares
50p34
PT Induk
Fajar(Presiden
Komisaris)
Halim(Komisaris)
Publik (masing-masing
dibawah 5%)
1,691,690
77%
16,917
22,000
22,000
1%
1%
220
220
PT Induk
Fajar(President
Commissioner)
Halim (Commissioner)
417,310
20%
4,173
Jumlahsahamberedar
2,153,000
99%
21,530
Totalshares outstanding
Saham treasuri
22,000
Jumlahsahamditempatkan
dan disetorpenuh
2,175,000
PT Induk
Fajar(Presiden
Komisaris)
Halim(Komisaris)
Publik (masing-masing
dibawah 5%)
1,691,690
Jumlahsahamditempatkan
dan disetorpenuh
220
Treasury shares
21,750
Nilai/
Amount
22,000
22,000
1%
1%
220
220
PT Induk
Fajar(President
Commissioner)
Halim (Commissioner)
364,310
17%
3,643
100%
21,000
2,100,000
Saham
biasa/
Ordinary
shares
1p112(b)
1p112(c)
100%
2014
Persentase kepemilikan/
Percentage
of ownership
Jumlahsaham/
Number ofshares
OR-72
OR-74
1%
Tambahan
modal
disetor/
Additional
paid-in
capital
16,482
-
80%
16,917
Saham
treasuri/
Treasury
shares
Jumlah/
Total
1 Januari 2014
Pembelian kembali saham
Skemaopsi saham
pekerja:
- Penerimaan dari saham
yang diterbitkan
20,000
-
36,482
-
1 January 2014
Repurchase ofshare
Employee share option
scheme:
Proceeds from shares issued
1,000
70
1,070
31 Desember 2014
Skemaopsi saham
pekerja:
- Penerimaan dari saham
yang diterbitkan
Pembelian kembali saham
21,000
16,552
37,552
750
-
200
-
(2,564)
950
(2,564)
31 December2014
Employee share option
scheme:
Proceeds from shares issued
Purchase oftreasury stocks
31 Desember 2015
21,750
16,752
(2,564)
35,938
31 December2015
1p79(a)(v)
OR-73
50p34
OR-75
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-93
53p45(a)
OR-93
OR-93
2015
Harga
eksekusi
rata-rata
per lembar
dalam Rp/
Average
Opsi
exercise
(ribuan)/
price in Rp
Options
per share
(thousands)
Harga
eksekusi
rata-rata
per lembar
dalam Rp/
Average
exercise
price in Rp
per share
2014
Opsi
(ribuan)/
Options
(thousands)
53p45(b)(i)
53p45(b)(ii)
53p45(b)(iii)
53p45(b)(iv)
53p45(b)(v)
1.73
2.95
2.30
1.28
-
4,744
964
(125)
(750)
-
1.29
2.38
0.80
1.08
2,00
4,150
1,827
(33)
(1,000)
(200)
53p45(b)(vi)
2.03
4,833
1.73
4,744
53p45(c)
OR-94
At beginning of
the year
Granted
Forfeited
Exercised
Expired
At end of the year
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-93
53p50
OR-94
53p45(d)
OR-94
53p47(a)
OR-94
Pemberian vest/
Grant vest
Tanggal
kadaluwarsa/
Expiry date
1 Juli/July
2009 - 2012
2010 - 2014
2011 - 2015
2012 - 2015
2014 - 2016
2015 - 2017
2015
2015
2016
2017
2018
2019
1p79(b)
OR-73
OR-75
1.10
1.20
1.35
2.00
2.38
2.95
Saham/Shares
2015
2014
800
1,075
217
1,777
964
500
900
1,250
267
1,827
-
4,833
4,744
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p79(b)
OR-73
OR-75
(i)
1p79(b)
OR-73
OR-75
1p79(b)
OR-73
OR-75
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-88
1p107
OR-88
OR-87
56p12
56p70(a)
2014
0.01
0.00
56p70(a)
0.01
0.01
0.00
0.01
56p12
2014
0.01
0.00
0.01
0.01
0.00
0.01
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-87
2015
56p12
56p70(a)
56p12
56p70(a)
2014
23,757
125
17,531
150
23,882
17,681
23,757
17,531
2,203
25,960
125
17,531
150
26,085
17,681
56p70(a)
2015
56p12
2014
2,137,500
2,050,000
1,213
3,030
1,329
-
2,051,329
2,141,743
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-87
2) Obligasi konversi
2) Convertible bonds
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-90
OR-91
2p43
2p44
OR-75
OR-75
OR-76
23p35(b)
30. PENDAPATAN
30. REVENUE
2015
2014
Penjualan barang
Pihak berelasi (Catatan 36)
Grosir
Ritel
Pihak ketiga
Grosir
Ritel
Jumlah pendapatan dari
penjualan barang
Pendapatan jasa
Pihak berelasi (Catatan 36)
Desain
Transportasi
Jasa lainnya
796
327
1,123
202
89
291
114,908
86,853
201,761
70,221
33,983
104,204
202,884
104,495
86
42
39
167
148
38
45
231
4,388
1,758
1,687
7,833
8,000
3,793
1,942
1.834
7,569
7,800
150
211,034
65
112,360
Pihak ketiga
Desain
Transportasi
Jasa lainnya
Jumlah pendapatan jasa
Pendapatan royalti
Pihak ketiga
Jumlah pendapatan
OR-76
Sales of goods
Related parties (Note 36)
Wholesale
Retail
Third parties
Wholesale
Retail
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p104
OR-77
2015
Perubahan persediaan barang jadi
dan pekerjaan dalam proses
Bahan baku dan barang consumable
yang digunakan
Beban imbalan kerja (Catatan 35)
Beban penyusutan (Catatan 18)
Pembayaran sewa operasi
Biaya iklan
Beban transportasi
Beban penurunan nilai
(Catatan 8 dan 19)
Biaya pajak final
Beban amortisasi (Catatan 19)
Beban lain-lain
Jumlah beban pokok pendapatan,
biaya distribusi dan
beban administrasi
OR-77
2014
6,950
(2,300)
53,302
40,037
22,904
10,604
10,090
8,584
31,845
15,393
15,199
7,500
4,422
3,214
4,759
4,175
800
4,729
70
2,304
565
1,171
79,383
166,934
2015
2014
7,612
30,312
6,486
17,245
- Akhir tahun
37,924
(7,622)
23,731
(7,612)
30,302
17,270
10,390
38
16,119
6,441
7,399
95
4,521
642
67
539
63,163
30,660
1,796
(1,810)
63,149
Barang jadi
- Awal tahun
- Pembelian
- Akhir tahun
Jumlah beban pokok
penjualan barang
Biaya langsung penjualan jasa:
Biaya tenaga kerja langsung
Biaya bahan bakar
Beban penyusutan (Catatan 18)
Beban amortisasi (Catatan 19)
Beban penurunan nilai
(Catatan 8 dan 19)
Biaya sewa
Biaya overhead
Jumlah biaya langsung
penjualan jasa
Jumlah beban pokok
pendapatan
1,065
(1,796)
29,929
8,774
16,843
(15,268)
7,539
15,654
(8,774)
73,498
44,348
Work in progress
At the beginning of the year At the end of the year Cost of goods manufactured
Finished goods
At the beginning of the year Purchases At the end of the year Total cost of good solds
2,356
426
630
2
1,524
374
263
5
238
98
118
4
66
98
3,868
2,334
77,366
46,682
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
1p104
OR-77
OR-77
2015
60p20(b)
OR-77
57p84(e)
10p54(a)
60p23(d)
1p92
60p24(a)(i)
60p24(a)(ii)
Beban bunga:
Pinjaman bank
Obligasi konversi (Catatan 21)
Liabilitas sewa pembiayaan
Provisi: amortisasi diskonto
(Catatan 8 dan 22)
Keuntungan neto nilai tukar mata
uang asing dari aktivitas
pendanaan
Keuntungan nilai wajar instrumen
keuangan:
- Swap tingkat suku bunga: lindung
nilai arus kas, transfer dari ekuitas
- Swap tingkat suku bunga: lindung
nilai atas nilai wajar
Penyesuaian nilai wajar atas pinjaman
bank yang diatribusikan kepada
risiko tingkat suku bunga
Biaya keuangan
26p26(a)
2014
(8,317)
(3,083)
(547)
(9,646)
(646)
(47)
(39)
677
3,403
102
88
16
31
(16)
(31)
(11,215)
(6,840)
75
(11,140)
60p20(a)
OR-77
60p20(a)
60p20(b)
OR-75
Penghasilan keuangan:
- Penghasilan bunga dari deposito
jangka pendek
- Penghasilan bunga dari aset
keuangan tersedia untuk dijual
(catatan 11)
- Penghasilan bunga dari pinjaman
kepada pihak berelasi
(Catatan 36)
Penghasilan keuangan
Biaya keuangan neto
(208)
1,183
Interest expense:
Bank borrowings
Convertible bond (Note 21)
Finance lease liabilities
Provision: unwinding of discount
(Notes 8 and 22)
Net foreign exchange gains
on financing activities
Fair value gains on financial
instruments:
Interest rate swap: cash flow hedges, transfer from equity
Interest rate swaps: fair value hedges
Fair value adjustment of bank
borrowings attributable to
interest rate risk
Total finance costs
Less: amounts capitalised
on qualifying assets
(6,840)
(238)
-
(80)
(152)
(10,245)
(7,230)
217
136
Finance income:
Interest income on short-term bank deposits
Interest income on available-for-sale financial assets
(Note 11)
Interest income on loans to related
parties (Note 36)
1,730
1,609
Finance income
(5,621)
550
489
963
984
(8,515)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-77
2015
23p35(b)(v)
23p35(b)(v)
OR-75
23p35(b)(v)
OR-75
OR-77
2014
850
1,100
949
800
310
2,750
1,259
10p52(a)
60p24(b)
Jumlah
1p104
OR-77
24p171
53p51(a)
OR-94
24p53
OR-69
24p141
24p141
Total
2015
Kontrak berjangka valuta asing:
- Dimiliki untuk diperdagangkan
- Keuntungan/(kerugian) selisih kurs
neto
Bagian tidak efektif lindung nilai
atas nilai wajar (Catatan 10)
Bagian tidak efektif lindung nilai
arus kas (Catatan 10)
Gain on re-measuring
to fair value the existing interest
in PT Sepatu Resmi (Note 5)
Dividend income on available-for-sale
financial assets
Dividend income
on financial asset at
fair value through profit or loss
2014
Forward foreign exchange contracts:
Held for trading -
105
88
(177)
(38)
(1)
(1)
(17)
14
(90)
63
Total
2014
28,079
9,746
9,742
4,000
690
822
453
154
853
556
216
119
40,037
15,393
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-78
1p138(c)
7p13
7p18
7p19
7p21
7p22
OR-78
OR-79
7p19
7p21
Sifat transaksi/
Nature of transaction
Mr. Irwan
PT Induk
PT Utama
PT Alpha
Entitas asosiasi/Associates
PT Beta
Entitas asosiasi/Associates
PT Delta
Entitas asosiasi/Associates
PT Asosiasi Utama
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-78
7p18(a)
OR-79
7p19(d)
7p19(g)
7p19(a)
7p19(f)
7p19(g)
7p23
OR-80
7p18(a)
OR-90
2014
Rp
% a)
0.33%
0.15%
0.47%
691
311
1,002
0.11%
0.07%
0.18%
122
82
204
0.05%
0.05%
121
121
0.07%
0.07%
87
87
0.03%
57
0.06%
67
0.03%
70
0.09%
104
0.02%
40
0.05%
60
0.61%
1,290
0.46%
522
7p19(a)
7p19(d)
7p19(a)
7p19(g)
Pembelian/Purchase of goods
Entitas induk langsung/Immediate parent
PT Induk
Entitas asosiasi/Associates
PT Delta
Pembelian jasa/Purchase of services
Entitas induk langsung/Immediate parent
PT Induk
Pihak berelasi lainnya/Other related party
PT Milik Bapak Galihd)
Jumlah pembelian barang dan jasa/Total purchase
of goods and services
a)
b)
c)
d)
Rp
a)
b)
c)
d)
2014
Rp
% b)
Rp
4,30%
2,028
3,65%
1,204
6,47%
10,77%
3,054
5,082
9,30%
12,95%
3,058
4,262
0.18%
83
0.21%
70
0.62%
0.80%
295
378
0.82%
1,03%
268
338
11,57%
5,460
13,98%
4,600
% of total revenue.
% of total purchase
Ms. Bianca is wife of the Commissioner President of PT Induk.
PT Milik Bapak Galih is an entity which controlled by Mr. Galih, a
commissioner of the Company.
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-78
7p18(a)
7p23
OR-80
7p17
OR-79
Dewan
Direksi/
Board of
Directors
%a)
Rp
OR-79
7p17(a)
7p17(d)
7p17(b)
7p17(c)
7p17(e)
Pemegang
sahamutama
yangjuga
bagian dari
manajemen/
Shareholders
thatare part
of management
%a)
Rp
Dewan
Komisaris/
Board of
Commisioner
%a)
Rp
Personil
manajemen
kunci lainnya/
Other key
management
personnel
%a)
Rp
229
312 0.42%
25 0.03%
168
12
Termination benefits
Post-employmentbenefits
5 0.01%
2.20%
882
1.49%
598
1.08%
431
1.58%
0.12%
632
49
1.21%
0.09%
488
37
0.78%
0.06%
0.02%
10
0.01%
0.01%
0.26%
105
0.07%
4.19%
1,678
2.82%
1,131
2.01%
0.57%
30 0.37%
803
1,40%
150
Share-based payments
562
Total
2014
Dewan
Direksi/
Board of
Directors
%a)
Rp
OR-79
7p17(a)
7p17(b)
7p17(c)
7p17(e)
24p18(b)
Dewan
Komisaris/
Board of
Commisioner
%a)
Rp
Pemegang
sahamutama
yangjuga
bagian dari
manajemen/
Shareholders
thatare part
of management
%a)
Rp
Personil
manajemen
kunci lainnya/
Other key
management
personnel
%a)
Rp
4.91%
0.22%
756 3.68%
34 0.17%
567 2.46%
26 0.11%
378 1.23%
17 0.06%
189
9
0.06%
9 0.05%
7 0.03%
4 0.01%
11
Share-based payments
211
Total
0.49%
5.68%
75
874 3.90%
- 0.14%
600 2.73%
21 0.07%
420
1.37%
a)
a)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-78
7p18(b)
OR-79
7p19(a)
7p19(d)
7p19(g)
7p19(a)
7p19(d)
7p19(g)
2014
Rp
% a)
Rp
0.02%
50
0.02%
40
0.01%
0.01%
24
26
0.00%
0.01%
8
32
0.00%
0.00%
0.03%
104
0.04%
86
0.07%
200
0.08%
190
0.92%
2,902
0.42%
1,005
0.03%
100
0.00%
1.02%
3,202
0.50%
1,195
7p18(b)(i)
7p18(b)(ii)
7p18(c)
7p18(b)(i)
a)
a)
% of total assets.
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-78
7p18
7p18(b)(i)
OR-79
7p18(f)
7p18(g)
2014
7p19(d)
OR-79
7p19(f),(g)
255
177
418
30
62
16
703
255
At end of year
0.23%
0.11%
593
423
Loans to PT Beta:
At beginning of the year
1,000
46
50
120
1,639
593
At end of year
0,52%
0,25%
848
600
1,277
217
112
136
2,342
848
0,74%
0,35%
Jumlah
pinjaman/
Amount of loan
31 Desember/
December 2015
Tn./Mr. Charlie
273
Ny./Ms.Eva
145
31 Desember/
December 2014
Tn./Mr. Charlie
20
Ny./Ms.Eva
42
Ketentuan/
Term
6.3%
6.3%
6.5%
6.5%
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-78
7p18
7p18(b)(i)
7p18(b)(i)
7p18(b)(ii)
60p36(b)
60pPI22(b)
Periode pinjaman/
Loan period
Jumlah/
Amount
1 Januari/January 2011
1 Januari/January 2017
1,000
7%
Saham PT Beta/
Share of PT Beta
30 Juni/June 2014
30 Juni/June 2018
1,000
7%
Saham PT Beta/
Share of PT Beta
7p19(d)
60pPI22(a)
60p15
7p18(c)
OR-79
7p9(b)(v)
OR-10
7p18
24p151(a)
2015
%a)
Kontribusi dibayarkan
ke Dana Pensiun
Perusahaan
OR-91
57p86
2014
Rp
2,27%
37. KONTINJENSI
%a)
908
2,67%
Rp
411
Contribution paid to
Dana Pensiun Perusahaan
37. CONTINGENCIES
a)
a)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-91
67p23(b)
2015
2014
OR-91
600
10
90
590
38. COMMITMENTS
OR-59
2015
16p74(c)
19p122(e)
Aset tetap
Aset tak berwujud
500
610
38. KOMITMEN
Share of contingent
liabilities incurred
jointly with other investors
Contingent liablities
relating to liabilities
of the associates for which
the Company severely liable
2014
3,593
460
3,667
474
4,053
4,141
OR-91
OR-91
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-91
OR-91
30p35(d)
30p35(d)
OR-91
Counterparties
PT Sewa Gudang
PT Sewa Pabrik
PT Sewa Kantor Pusat
30p35(a)
Leased items
Period of agreement
Gudang di Pelabuhan/
Warehouse at port
1 Januari/January 2014
31 Desember/December 2019
Periode perjanjian/
1 Januari/January 2014
31 Desember/December 2024
1 Maret/March 2014
29 Februari/February 2021
11,664
10,604
45,651
15,710
45,651
27,734
73,025
83,989
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-92
5p22(a)
5p22(a)
OR-92
5p22(a)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-92
5p16
OR-92
Pendapatan
Revenue
2015
5p23(a)
5p23(b)
Jumlah
pendapatan
segmen/
Total
segment
revenue
Jawagrosir
Jawa ritel
Sumateragrosir
Sumatera ritel
Kalimantangrosir
Baligrosir
Sulawesigrosir
Segmen lainnya
Jumlah
Pendapatan
antar
segmen/
Inter-segment
revenue
Pendapatan
dari
pelanggan
eksternal/
Revenue
from
external
customers
2014
EBITDA
disesuaikan/
Adjusted
EBITDA
Jumlah
pendapatan
segmen/
Total
segment
revenue
Pendapatan
antar
segmen/
Intersegment
revenue
Pendapatan
dari
pelanggan
eksternal/
Revenue
from
external
customers
EBITDA
disesuaikan/
Adjusted
EBITDA
46,638
43,257
28,820
42,672
26,273
5,818
40,273
13,155
(11,403)
(7,364)
(5,255)
(1,164)
(8,055)
(2,631)
35,235
43,257
21,456
42,672
21,018
4,654
32,218
10,524
13,258
16,277
8,073
16,056
7,909
1,751
12,123
3,960
42,284
31,682
18,990
2,390
8,778
3,209
26,223
5,724
(11,457)
(6,798)
(1,756)
(642)
(5,245)
(1,022)
30,827
31,682
12,192
2,390
7,022
2,567
20,978
4,702
12,965
13,324
5,128
1,005
2,953
1,080
8,823
1,978
Javawholesale
Javaretail
Sumaterawholesale
Sumateraretail
Kalimantanwholesale
Baliwholesale
Sulawesiwholesale
Allothersegments
246,906
(35,872)
211,034
79,407
139,280
(26,920)
112,360
47,256
Total
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-92
OR-92
5p23(e)
5p23(g)
5p23(h)
5p23(i)
2015
Depresiasi
dan
amortisasi/
Depreciation
and
amortisation
Jawagrosir
Jawa ritel
Sumatera grosir
Sumatera ritel
Kalimantan grosir
Bali grosir
Sulawesi grosir
Segmenlainnya
Jumlah
5p28(b)
(3,958)
(4,859)
(2,410)
(4,793)
(2,361)
(523)
(3,619)
(1,181)
(23,704)
Penurunan
nilai
goodwill/
Goodwill
impairment
(4,650)
(4,650)
2014
Biaya
restrukturisasi/
Restructuring
costs
(1,986)
(1,986)
5p28(b)
(11,103)
Bagian
laba/(rugi)
entitas
asosiasi/
Shareof
profit/
(loss)
from
associates
Beban
pajak
penghasilan/
Income
tax
expense
200
15
(3,900)
(240)
(2,448)
(210)
(480)
(286)
(2,800)
(138)
(1,533)
(1,880)
(932)
(1,854)
(913)
(202)
(1,400)
(457)
155
(10)
Javawholesale
Javaretail
Sumaterawholesale
Sumateraretail
Kalimantanwholesale
Baliwholesale
Sulaweswholesale
Allothersegments
215
(10,502)
(9,171)
145
Total
246,906
(35,872)
1,730
2,750
139,280
(26,920)
1,609
1,259
215,514
115,228
2015
79,407
1,730
(10,245)
(22,904)
(800)
(4,650)
(737)
(1,986)
47,256
1,609
(7,230)
(15,199)
(565)
(855)
-
(690)
802
(822)
5,506
39,927
29,700
5p23(i)
(1,853)
(2,276)
(1,129)
(2,245)
(1,106)
(245)
(1,695)
(554)
Depresiasi
dan
amortisasi/
Depreciation
and
amortisation
2014
Beban
pajak
penghasilan/
Income
tax
expense
Bagian
laba/(rugi)
entitas
asosiasi/
Shareof
profit/
(loss)
from
associates
Adjusted EBITDA
Interest revenue
Finance costs
Depreciation expense
Amortisation expense
Goodwill impairment
Legal expenses
Restructuring cost
Share options granted to directors
and employee
Others
Profit before income tax
from continuing operations
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-92
OR-92
Aset1
Assets1
5p24(a)
5p24(b)
2015
Investasi
padaentitas
asosiasi/
Investment
in
associates
Jumlah
aset/
Total
assets
Jawagrosir
Jawa ritel
Sumatera grosir
Sumatera ritel
Kalimantan grosir
Bali grosir
Sulawesi grosir
Segmenlainnya
Jumlah
5p21
5p28
Tidakdialokasikan:
Pajaktangguhan
Asetkeuangantersedia
untukdijual
Asetkeuangandiukur
padanilaiwajar
melaluilaporan
labarugi
Asetdarikelompoklepasan
Instrumenkeuangan
derivatif
Jumlah asetmenurut
laporanposisi
keuangan
Penambahan
asettidak
lancar/
Additionsto
non-current
assets2
2014
Investasi
padaentitas
asosiasi/
Investment
in
associates
Jumlah
aset
Total
assets
Penambahan
asettidak
lancar/
Additionsto
non-current
assets2
54,763
47,697
28,813
47,029
24,159
9,744
43,636
23,210
7,297
6,076
35,543
39,817
11,380
1,500
50,868
10,088
33,967
8,550
5,067
20,689
37,450
49,270
7,050
6,194
47
46
2,971
3,678
279,051
13,373
88,240
215,949
13,244
6,742
19,370
14,910
11,820
3,333
7,972
-
1,464
1,196
315,038
240,027
Javawholesale
Javaretail
Sumaterawholesale
Sumateraretail
Kalimantanwholesale
Baliwholesale
Sulawesiwholesale
Allothersegments
Total
Unallocated:
Deferredtax
Available-for-sale
financialassets
Financialassetsat
fairvaluethrough
theprofitorloss
Assetsofdisposalgroup
Derivativefinancial
instruments
Totalassets
perthestatementof
financialposition
1 The measure of assets has been disclosed for each reportable segment as is
regularly provided to the chief operating decision-maker. If the chief
operating decision-maker reviews a measure ofliabilities, this should also
be disclosed.
5p31
OR-93
5p32
2015
Penjualan barang
Grosir
Ritel
Penjualan jasa
Desain
Transportasi
Jasa lainnya
Pendapatan royalti
Jumlah
2014
115,704
87,180
70,423
34,072
Sales of goods
Wholesale
Retail
4,474
1,800
1,726
3,941
1,980
1,879
150
65
Royalty income
211,034
112,360
Total
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-92
5p31
OR-93
5p33(a)
5p33(b)
5p34
OR-86
2015
Aset
Kas dan setara kas
Instrumen keuangan
derivatif
Aset keuangan tersedia
untuk dijual
Liabilitas
Pinjaman bank
Instrumen keuangan
derivatif
Aset/(liabilitas) neto
Dalam ekuivalen Rupiah
Dolar AS/
US Dollar
551,520
Jumlah setara
Rupiah/
Rp Equivalent
Pondsterling/
Poundsterling
Euro
179,552
134,722
9,673
106,355
1,056
400,881
4,550
1,058,756
179,552
134,722
15,279
(1,481,000)
(14,703)
Assets
Cash and cash
equivalents
Derivative financial
instruments
Financial assets
available for sale
Liabilities
Bank borrowings
Derivative financial
instruments
(45,705)
(448)
(1,526,705)
(15,151)
(467,949)
179,552
134,722
(128)
Net asset/(liabilities)
(4,395)
2,273
1,994
(128)
Rupiah equivalent
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-86
Dolar AS/
US Dollar
Aset
Kas dan setara kas
Instrumen keuangan
derivatif
Aset keuangan tersedia
untuk dijual
Liabilitas
Pinjaman bank
Instrumen keuangan
derivatif
Aset neto
Dalam ekuivalen Rupiah
OR-96
Euro
1,119,100
353,949
221,415
17,396
106,087
962
469,784
4,260
1,694,971
353,949
221,415
22,618
(1,700,000)
(16,439)
(70,468)
(639)
(17,078)
Assets
Cash and cash
equivalents
Derivative financial
instruments
Financial assets
available for sale
Liabilities
Bank borrowings
Derivative financial
instruments
(1,770,468)
(75,497)
353,949
221,415
5,540
Net asset
(1,708)
4,155
3,093
5,540
Rupiah equivalent
Jumlah setara
Rupiah/
Rp Equivalent
Pondsterling/
Poundsterling
22pPP64(m)
2p40(a)
Harga perolehan:
Kas yang dibayar
5,950
5,950
(5,145)
Goodwill
805
Purchase consideration:
Cash paid
Total purchase consideration
Fair value of assets acquired
Goodwill
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
22pPP64(e)
22pPP64(i)
Nilai wajar/
Fair value
Kas dan setara kas
Aset tetap
Merek
Lisensi
Perjanjian sewa yang menguntungkan
Persediaan
Piutang usaha dan piutang lain-lain
Utang usaha dan utang lain-lain
Kewajiban imbalan pascakerja
Pinjaman
Liabilitas pajak tangguhan
195
31,580
1,000
1,800
1,550
995
855
(9,646)
(1,425)
(19,259)
(2,500)
22pPP64(m)
5,145
(b) Associates
Pada akuisisi/
On acquisition
Imbalan pembelian :
- Kas
- Biaya langsung akuisisi
Total imbalan pembelian
Bagian atas nilai wajar asset bersih
diakuisisi (lihat dibawah)
2,050
70
2,120
(2,000)
Goodwill
DV
120
Purchased consideration:
Cash paid Direct cost relating to acquisition Total purchase consideration
Share of fair value of net assets
acquired (see below)
Goodwill
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
22pPP64(i)
22pPP64(e)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
Aset
Aset Lancar
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Aset keuangan diukur pada
nilai wajar melalui laporan
laba rugi
Instrumen keuangan
derivatif
Aset keuangan tersedia
untuk dijual
Persediaan
Biaya dibayar di muka
Pajak dibayar di muka
- Pajak penghasilan
- Pajak lain-lain
Aset lancar lain-lain
Kelompok lepasan yang dimiliki
untuk dijual
Aset Tidak Lancar
Piutang non usaha
Pihak yang berelasi
Instrumen keuangan derivatif
Aset keuangan tersedia
untuk dijual
Investasi pada entitas asosiasi
Ventura bersama
Aset pajak tangguhan
Aset tetap
Aset takberwujud
Aset tidak lancar lainnya
Jumlah aset
34,130
322
(390)
34,062
17,115
86
2,211
-
(1118)
-
18,208
86
7,972
7,972
951
951
17,845
1,106
1,607
-
18,182
1,106
137
613
137
613
79,955
4,140
2,778
81,317
79,955
4,140
2,778
81,317
(1270)
-
848
245
245
14,910
13,244
3,809
-
3,809
-
14,910
17,979
(4,735)
848
99,776
20,660
2,447
5,844
1,820
-
(4,010)
(883)
-
101,610
21,597
2,447
156,865
2,929
1,084
158,710
236,820
7,069
(3,862)
240,027
Assets
Current assets
Cash and cash
equivalents
Trade receivables
Third parties Related parties Financial assets at fair
value through
profit or loss
Derivative financial
instruments
Available-for-sale
financial assets
Inventories
Prepayments
Prepaid taxes
Corporate income taxes Other taxes Other current assets
Disposal group classified
as held for sale
Non-current assets
Non-trade receivables
Related parties
Derivative financial
instruments
Available-for-sale
financial assets
Investment in associates
Investment in jount
ventures
Defferred tax assets
Property, plant and
equipment
Intagible assets
Other non-current assets
Total assets
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Liabilitas
Liabilitas Jangka Pendek
Utang usaha
- Pihak ketiga
- Pihak berelasi
2,517
1,195
755
-
1,788
618
6,464
10,693
2,588
916
-
(547)
(29)
977
447
1,000
5,199
960
33,999
632
2,750
(241)
-
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
3,031
1,195
1,788
618
6,464
11,062
2,588
(93)
(910)
1,395
1,000
5,738
960
35,839
2,750
129
39,580
8,010
-
3,518
-
2,028
4,712
(910)
35,839
129
40,244
8,010
-
Jumlah liabilitas
Ekuitas
Modal saham
Tambahan modal disetor
Saham tresuri
Komponen ekuitas pada
obligasi konversi
Transaksi dengan kepentingan
Nonpengendali
Cadangan pembayaran
berbasis saham
Cadangan revaluasi aset
Cadangan perubahan nilai wajar
aset keuangan tersedia
untuk dijual
Cadangan lindung nilai arus kas
Saldo lana
Dicadangkan
Belum dicadangkan
Kepentingan nonpengendali
Jumlah ekuitas
Jumlah liabilitas dan ekuitas
Liabilities
Current liabilities
Trade payables
Third parties Related parties Accruals and other
payables
Derivative financial
instruments
Borrowings
Bank overdraf Bank borrowigs Finance lease liabilities Provision for other
liabilities and charges
Short-term employee
benefit liabilities
Taxes payable
Corporate income taxes Other taxes -
(2,854)
-
378
(62)
2,406
4,650
353
19
(98)
274
54,812
3,537
(2,952)
316
55,713
88,811
6,287
(3,862)
316
91,552
21,000
16,552
-
21,000
16,552
-
1,572
2,042
1,572
2,042
2,279
62
6,300
95,036
144,843
3,166
782
(316)
(316)
(316)
2,279
148,009
782
236,820
7,069
3,862
62
6,300
94,720
144,527
3,948
148,475
Non-current liabilities
Deriative financial
instruments
Borrowings
Bank borrowingsFinancial lease liabilities Covertible bonds Post-employment
benefit obligations
Defferred tax liabilities
Provision for other
liabilities and charges
Total liabilities
Equity
Share capital
Additional paid in capital
Treasury shares
Equity component of
convertible bond
Transaction with noncontrolling interest
Share-based payment
reserve
Asset revaluation reserve
Reserve for changes of fair
value of available for sale
financial asset
Cash flow hedging reserve
Retained earnings
Appropriated
Unappropriated
Non-controlling interest
Total equity
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Operasi yang dilanjutkan
Pendapatan
Beban pokok pendapatan
Laba bruto
Beban distribusi
Beban administrasi
Penghasilan lain-lain
(Kerugian)/keuntungan lain-lain - neto
Penghasilan keuangan
Biaya keuangan
Bagian atas (rugi)/laba bersih
entitas asosiasi dan
ventura bersama
Laba sebelum pajak pengahsilan
Beban pajak penghasilan
Laba tahun berjalan dari operasi
yang dilanjutkan
Operasi yang dihentikan
Laba tahun berjalan dari operasi
yang dihentikan
Laba tahun berjalan
Laba rugi komprehensif lain
Pos yang tidak akan direklasifikasi
ke laba rugi
Keuntungan revaluasi tanah
dan bangunan
Pengukuran kembali imbalan
pasca kerja
Beban pajak terkait
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
106,693
(40,373)
66,320
(20,979)
(10,689)
1,259
63
1,891
(7,966)
17,246
(11,896)
5,350
(1,421)
(2,089)
42
(415)
(11,579)
5,587
(5,992)
1,003
1,559
(324)
1,151
(85)
-
509
30,408
(10,365)
(364)
1,103
(558)
877
(1,726)
1,726
(85)
26
20,043
545
(59)
150
20,193
545
(59)
1,003
(876)
95
222
46
46
977
(4)
1,178
46
Continuing operations
Revenue
Cost of revenue
Gross profit
Distribution costs
Administrative expenses
Other income
Other (losses)/gains - net
Finance income
Finance cost
Share of net (loss)/profit
of associates and
1,022
joint venture
29,700
Profit before income tax
(9,171)
Income tax expense
Profit for the year from
20,529
continuing operations
Discountinued operations
Profit for the year from
150 discountinued operations
20,679
Profit for the year
Other comprehensive
income
Items that will not be
reclassified to profit or loss
Gains on revaluation of
1,003
land and buildings
Remeasurements of post
(830)
employment benefit
95
Related income tax
268
Items that will be
reclassified to profit or loss
Availabe-for-sale
977
financial assets
Changes in value of
(4)
cash flow hedges
Reclassification of
revaluation of previously
held interest
Share of other
comprehesive income of
(14)
associates, net of tax
(3)
Related income tax
956
Other comprehensive
income for the year,
1,224
net of tax
21,371
545
(13)
21,903
(14)
(3)
956
112,360
(46,682)
65,678
(21,397)
(11,304)
1,259
63
1,609
(7,230)
Total comprehensive
income for the year
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
111,493
(62,956)
(10,193)
38,344
1,925
1,925
(2,675)
(2,675)
110,743
(62,956)
(10,193)
37,594
(10,930)
(10,435)
10,369
27,348
(5,542)
193
(124)
2,979
(928)
107
121
(700)
(1,150)
(1,150)
2,910
(112)
98
1,765
1,120
(712)
(159)
1,186
1,045
1,471
-
(4,415)
(381)
(358)
-
906
(2,033)
29
(1,704)
(112)
(207)
-
98
1,587
1,120
696
(1,720)
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Arus kas dari aktivitas pendanaan :
Penerimaan dari penerbitan
saham biasa
Akuisisi saham treasuri
Penerimaan dari penerbitan
obligasi konversi
Penerimaan dari pinjaman bank
Pelunasan pinjaman bank
Pembayaran sewa pembiayaan
Pembayaran dividen kas kepada
pemilik induk perusahaan
Akuisisi kepentingan pada entitas
anak dari kepentingan
nonpengendali
Pelepasan kepentingan terhadap
entitas anak kepada
kepentingan non pengendali
Pembayaran dividen kas kepada
kepentingan nonpengendali
Arus kas bersih yang digunakan
untuk aktivitas pendanaan
(Penurunan)/kenaikan bersih kas,
setara kas dan cerukan
Kas, setara kas dan cerukan
pada awal tahun
Dampak perubahan selisih kurs
terhadap kas, setara
kas dan cerukan
Kas, setara kas dan cerukan
pada akhir tahun
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
(610)
(610)
(15,736)
(15,736)
(550)
(550)
activities
Proceeds from issue
of ordinary shares
Acquisition of treasury
shares
Proceeds from issue of
convertible bonds
Proceeds from bank
borrowings
Repayments of bank
borrowings
Payments for finance
lease
Cash dividends paid to
owner of parent
Acquisition of interest in a
subsidiary from
noncontrolling interest
Sale of interest in a
subsidiary to
non-controlling interest
Cash dividends paid to
non-controlling interest
(22,777)
1,969
(21,250)
5,405
Net (decrease)/increase in
cash, cash equivalents
and overdrafts
1,070
1,070
16,536
2,214
(23,487)
3,859
22,090
1,717
27,666
(245)
1,451
234
(1,363)
322
(750)
18,000
308
(23,424)
(442)
95
(192)
22,132
(293)
61
Exchange gains/
(losses) on cash,
and bank overdrafts
(390)
27,598
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
Aset
Aset Lancar
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Aset keuangan diukur pada
nilai wajar melalui laporan
laba rugi
Instrumen keuangan
derivatif
Aset keuangan tersedia
untuk dijual
Persediaan
Biaya dibayar di muka
Pajak dibayar di muka
- Pajak penghasilan
- Pajak lain-lain
Aset lancar lain-lain
Kelompok lepasan yang dimiliki
untuk dijual
Aset Tidak Lancar
Piutang non usaha
Pihak yang berelasi
22,090
234
(192)
22,132
15,709
110
1,573
-
(683)
-
16,599
110
9,914
9,914
980
980
16,634
1,005
1,447
-
17,156
1,005
210
1,524
210
1,524
68,176
3,254
(1,800)
69,630
68,176
3,254
(1,800)
69,630
1,106
1,106
187
187
(925)
-
13,760
10,340
2,890
-
(3,826)
-
2,932
-
13,760
6,514
5,822
-
Aset tetap
Aset takberwujud
Aset tidak lancar lainnya
98,213
20,576
2,114
3,924
1,744
-
(3,460)
(858)
-
98,677
21,462
2,114
149,186
1,842
(1,386)
149,642
217,362
5,096
(3,186)
219,272
Jumlah aset
Liabilitas
Liabilitas Jangka Pendek
Utang usaha
- Pihak ketiga
- Pihak berelasi
5,890
980
650
-
1,590
520
2,360
4,501
2,098
995
-
1,103
793
Assets
Current assets
Cash and cash
equivalents
Trade receivables
Third parties Related parties Financial assets at fair
value through
profit or loss
Derivative financial
instruments
Available-for-sale
financial assets
Inventores
Prepayments
Prepaid taxes
Corporate income taxes Other taxes Other current assets
Disposal group classified
as held for sale
Non-current assets
Non-trade receivables
Related parties
Derivative financial
instruments
Available-for-sale
financial assets
Investment in associates
Joint ventures
Defferred tax assets
Property, plant and
equipment
Intagible assets
Other non-current assets
Total assets
Liabilities
Current liabilities
800
6,765
1,345
27,952
543
2,981
27,952
2,981
(187)
-
6,353
980
1,590
520
(542)
-
2,360
4,954
2,098
(25)
1,871
(89)
(843)
(843)
800
7,219
1,345
30,090
30,090
PT INDONESIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-42
1p112
OR-96
Jumlah
tercatat
sebelumnya/
previously
stated
Akuntansi
untuk PT
Gamma/Equity
accounting
for PT
Gamma
Konsolidasi
PT Delta/
Consolidation
of
PT Delta
Penyesuaian
atas
penerapan
PSAK 24
(Revisi 2013)
Adjustment
due to adoption
of PSAK 24
(Revised 2013)
Jumlah
setelah
penyesuaian/
Balance
after
adjustment
130
35,463
7,890
-
1,801
-
1,108
3,459
(2,332)
-
130
34,932
7,890
-
277
(47)
1,385
3,412
421
77
(11)
487
48,471
1,878
(2,343)
230
48,236
76,423
4,859
(3,186)
230
78,326
20,000
16,482
-
20,000
16,482
-
730
1,152
730
1,152
1,320
65
1,320
65
Kepentingan nonpengendali
6,085
93,842
139,676
1,263
237
(230)
(230)
-
6,085
93,612
139,446
1,500
Jumlah ekuitas
140,939
237
(230)
140,946
217,362
5,096
Jumlah liabilitas
Ekuitas
Modal saham
Tambahan modal disetor
Saham tresuri
Komponen ekuitas pada
obligasi konversi
Transaksi dengan kepentingan
Nonpengendali
Cadangan pembayaran
berbasis saham
Cadangan revaluasi aset
Cadangan perubahan nilai wajar
aset keuangan tersedia
untuk dijual
Cadangan lindung nilai arus kas
Saldo lana
Dicadangkan
Belum dicadangkan
(3,186)
Non-current liabilities
Deriative financial
instruments
Borrowings
Bank borrowingsFinancial lease liabilities Covertible bonds Post-employment
benefit obligations
Defferred tax liabilities
Provision for other
liabilities and charges
Total liabilities
Equity
Share capital
Additional paid in capital
Treasury shares
Equity component of
convertible bond
Transaction with noncontrolling interest
Share-based payment
reserve
Asset revaluation reserve
Reserve for changes of fair
value of available for sale
financial asset
Cash flow hedging reserve
Retained earnings
Appropriated
Unappropriated
Non-controlling interest
Total equity
Djohan Pinnarwan
+62 21 528 91299
djohan.pinnarwan@id.pwc.com
Helen Cuizon
+62 21 528901463
helen.cuizon@id.pwc.com
Dwi Jayanti
+62 21 521 2901
dwi.jayanti@id.pwc.com
Marvin Hudijana
+62 21 521 2901
marvin.hudijana@id.pwc.com
Vinita Surya
+62 21 521 2901
vinita.surya@id.pwc.com
Amelia Widharatna
+62 21 521 2901
amelia.widharatna@id.pwc.com
Tri Pandu
+62 21 521 2901
tri.pandu@id.pwc.com
For professional accounting advice, please contact:
Jumadi Anggana
+62 21 528 90990
jumadi.anggana@id.pwc.com
Ketty Tedja
+62 21 528 90839
ketty.tedja@id.pwc.com
Jasmin Maranan
+62 21 528 90619
jasmin.m.maranan@id.pwc.com
www.pwc.com/id
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