Catatan/ 31 Desember/
Notes December 2015
ASET
ASSETS
Aset lancar
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak-pihak berelasi
Piutang lainnya
- Pihak ketiga
- Pihak-pihak berelasi
Aset keuangan jangka
pendek lainnya
Persediaan
Pajak dibayar dimuka
- Pajak penghasilan badan
- Pajak lain-lain
Uang muka pembelian
tembakau
Biaya dibayar dimuka
Aset atas kelompok lepasan
yang dimiliki untuk dijual
5,819,172
16,085,718
30,912,882
3,014,947
202,714
211,771
3,821,611
2d,4
2e,5
78,066
Current assets
Cash and cash
equivalents
Trade receivables
Third parties Related parties Other receivables
Third parties Related parties Other short-term financial
asset
Inventories
Prepaid taxes
Corporate income tax Other taxes Advances for purchase
of tobacco
Prepayments
Assets of disposal group
classified as held for sale
29,807,330
61,789
605,616
6,281,176
113,729
235,765
60,423
844,896
Non-current assets
Investment in associate
Investment properties
Fixed assets
Land for development
Deferred tax assets
Goodwill
Other non-current assets
1,718,738
2,288,676
170,066
2w,26
2e
124,063
2,144,022
2w,26
2f,26
2h,6
14a
2s
1,349,701
19,071,523
938,104
210,169
28c
7
1,536,678
156,025
61,394
2k,10
22,362
524,920
1,418
1,168,354
59,595
595,463
6,496,222
114,368
127,857
60,423
958,190
8,412,118
8,203,394
39,325,000
38,010,724
TOTAL ASSETS
JUMLAH ASET
8
2j,9
2i,10
2m
2s,14e
2n,11
14d
Halaman 1/1
Page
Catatan/ 31 Desember/
Notes December 2015
LIABILITAS
Liabilitas jangka pendek
Utang usaha dan lainnya
- Pihak ketiga
- Pihak-pihak berelasi
Utang pajak
- Pajak penghasilan badan
- Pajak lain-lain
Utang cukai
Akrual
Liabilitas imbalan kerja
- jangka pendek
Pendapatan tangguhan
- jangka pendek
Liabilitas keuangan jangka
pendek lainnya
Liabilitas sewa pembiayaan
- jangka pendek
Liabilitas atas kelompok lepasan
dimiliki untuk dijual
Jumlah liabilitas jangka pendek
LIABILITIES
15
2f,13
364,569
49,154
238,337
387,009
2q,23
628,781
44,138
28a
45,410
37,312
2f,26
21,355
2l,16
20,248
490
2k,10
1,062
Current liabilities
Trade and other payables
Third parties Related parties Taxes payable
Corporate income tax Other taxes Excise tax payable
Accruals
Employee benefit liabilities
- current
Deferred revenue
- current
Other short-term financial
liability
Finance lease liabilities
- current
Liabilities of disposal group
classified as held for sale
4,538,674
1,351,368
40,878
63,744
Non-current liabilities
Employee benefit liabilities
Finance lease liabilities
Deferred revenue
2f,12
2,265,251
1,451,469
401,486
561,317
4,773,704
121,777
2,313,370
877,743
2w,26
14b
2s
10,065,308
1,391,852
60,000
46,996
1,498,848
1,455,990
11,564,156
5,994,664
Total liabilities
Jumlah liabilitas
2q,23
2l,16
28a
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Modal saham
Modal dasar 157.500.000.000 saham biasa
(2015: 6.300.000.000)
dengan nilai nominal Rp4
(2015: Rp100) (Rupiah penuh)
per saham
Modal ditempatkan dan disetor
penuh - 116.318.076.900
(2015: 4.652.723.076)
saham biasa
Tambahan modal disetor
Selisih kurs karena penjabaran
laporan keuangan
Ekuitas lainnya
Saldo laba
- Dicadangkan
- Belum dicadangkan
EQUITY
465,272
20,434,911
646,513
(29,721)
95,000
6,148,869
17
2r,2y,18
2c
17
Jumlah ekuitas
27,760,844
32,016,060
Total equity
39,325,000
38,010,724
Halaman 1/2
Page
Penjualan bersih
Beban pokok penjualan
47,336,153
30 Juni/
June 2015
2t,
19,20,26
43,742,575
(35,774,687) 20,21,26
(33,482,227)
Laba kotor
11,561,466
Beban penjualan
Beban umum dan
administrasi
Penghasilan lain-lain
Beban lain-lain
Penghasilan keuangan
Biaya keuangan
Bagian atas hasil bersih
entitas asosiasi
(3,018,807)
21,26
(2,753,089)
(858,749)
112,227
(54,843)
445,978
(10,167)
21,26
(765,338)
103,305
(124,459)
25,328
(52,380)
(2,194)
2b,8
10,260,348
26
22,26
8,174,911
(2,026,876)
2s,14c
6,148,035
7,519
Selling expenses
General and administrative
expenses
Other income
Other expenses
Finance income
Finance costs
Share of net results
of associate
6,701,234
(1,689,439)
5,011,795
2q,23
(142,422)
2s,14e
35,399
(5)
(5)
JUMLAH PENGHASILAN
KOMPREHENSIF PERIODE
BERJALAN
Net revenues
(107,023)
2c
113
(106,910)
6,148,030
4,904,885
30 Juni/
June 2015
6,148,035
-
5,011,795
-
6,148,035
5,011,795
6,148,030
-
4,904,885
-
6,148,030
4,904,885
53
2x,25
45
Total comprehensive
income attributable to:
Owners of the parent
Non-controlling interest
*)Prior periods basic and diluted earnings per share have been
restated to reflect the impact of the 2015 Limited Public Offering with
preemptive rights and change in par value per share (Notes 1 and
17).
Catatan/
Notes
Saldo 1 Januari 2015
Laba periode berjalan
Penghasilan komprehensif lain
Jumlah penghasilan komprehensif
periode berjalan
Pembayaran berbasis saham
2r,18
Dividen
2u,24
Modal
saham/
Share
capital
438,300
99,396
(55,294)
-
12,253,869
Jumlah
ekuitas/
Total
equity
90,000
646,270
5,011,795
(107,023)
113
(29,721)
-
13,498,114
5,011,795
(106,910)
4,904,772
(4,273,425)
113
-
4,904,885
(55,294)
(4,273,425)
438,300
44,102
12,885,216
90,000
646,383
(29,721)
14,074,280
465,272
20,485,848
10,358,143
90,000
646,518
(29,721)
32,016,060
5,000
Appropriation for
statutory reserve
6,148,035
-
(5)
6,148,035
(5)
6,148,035
(5)
6,148,030
(10,352,309)
1,819
(52,756)
(10,352,309)
95,000
646,513
27,760,844
17
465,272
1,819
(52,756)
20,434,911
(5,000)
6,148,869
(29,721)
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS
SIX-MONTH PERIOD ENDED
JUNE 30, 2016 (UNAUDITED)
AND 2015 (AUDITED)
(Expressed in millions of Rupiah)
Catatan/
Notes
50,434,658
30 Juni/
June 2015
5,19
46,445,301
(13,624,793)
(13,265,549)
(2,550,857)
(1,938,195)
(1,893,992)
(17,316,625)
(10,167)
406,593
(126,618)
14c
15
(2,082,715)
(25,830,000)
(52,380)
25,328
(20,518)
15,318,199
3,281,272
(461)
(392,962)
1,349,701
26
90,022
10
87,134
(554,626)
(220)
(481,321)
9
(891,214)
1,686
(1,776,091)
(11,554)
16
(9,493)
(10,352,309)
24
(4,273,425)
(10,326,551)
(3,825,370)
37,312
500,000
26
383,023
(425,475)
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS
SIX-MONTH PERIOD ENDED
JUNE 30, 2016 (UNAUDITED)
AND 2015 (AUDITED)
(Expressed in millions of Rupiah)
Catatan/
Notes
30 Juni/
June 2015
Kenaikan/(penurunan) bersih
kas dan setara kas
4,100,434
(937,060)
1,718,738
(25,572)
Net increase/(decrease) in
cash and cash equivalents
Cash and cash
equivalents at beginning
of the period
5,819,172
(962,632)
111,194
(1,073,826)
5,819,172
-
2d
4
5,819,172
(962,632)
1.
INFORMASI UMUM
1.
GENERAL INFORMATION
PT
Hanjaya
Mandala
Sampoerna
Tbk.
(Perusahaan) didirikan di Indonesia pada tanggal
19 Oktober 1963 berdasarkan Akta Notaris Anwar
Mahajudin, S.H., No. 69. Akta Pendirian
Perusahaan disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusan No.
J.A.5/59/15
tanggal
30 April 1964
serta
diumumkan dalam Lembaran Berita Negara
Republik
Indonesia
No. 94
tanggal
24 November 1964, Tambahan No. 357. Anggaran
Dasar Perusahaan kemudian diubah dengan Akta
Notaris Aryanti Artisari, S.H., No. 92 tanggal 29
Desember 2015 mengenai peningkatan modal
ditempatkan dan disetor Perusahaan, dan terakhir
kali diubah dengan Akta Notaris Liestiani Wang,
S.H. No. 56 tanggal 27 April 2016 mengenai
perubahan modal dalam rangka pemecahan nilai
nominal saham Perusahaan. Perubahan Anggaran
Dasar ini telah diterima oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia masingmasing
berdasarkan
Surat
Penerimaan
Pemberitahuan Perubahan Anggaran Dasar No.
AHU-AH.01.03-0992227 tanggal 30 Desember
2015 dan Surat Penerimaan Pemberitahuan
Perubahan Anggaran Dasar No. AHU-AH.01.030044314 tanggal 28 April 2016.
1.
1.
Tahun/
Year
1994
1996
1999
2001
2002
2004
2015
2016
Keterangan/
Description
Penerbitan saham bonus, setiap pemegang dua saham lama menerima tiga
saham baru/
Issuance of bonus shares, whereby each shareholder holding two shares is
entitled to receive three new shares
450,000,000
Perubahan nilai nominal saham dari Rp1.000 (Rupiah penuh) per saham
menjadi Rp500 (Rupiah penuh) per saham/
Change in par value per share from Rp1,000 (full Rupiah) per share to Rp500
(full Rupiah) per share
900,000,000
928,000,000
Perubahan nilai nominal saham dari Rp500 (Rupiah penuh) per saham
menjadi Rp100 (Rupiah penuh) per saham/
Change in par value per share from Rp500 (full Rupiah) per share to Rp100
(full Rupiah) per share
4,640,000,000
4,500,000,000
4,391,869,500
4,383,000,000
4,652,723,076
Pemecahan nilai nominal saham dari Rp100 (Rupiah penuh) per saham
menjadi Rp4 (Rupiah penuh) per saham/
Change in par value per share from Rp100 (full Rupiah) per share to Rp4 (full
Rupiah) per share
116,318,076,900
1.
1.
31 Desember/December 2015
John Gledhill
John Gledhill
Goh Kok Ho
Raden Bagus Permana Agung
Dradjattun
Goh Kok Ho
Raden Bagus Permana Agung
Dradjattun
30 Juni/June 2016
Direksi:
Presiden Direktur
Direktur
Commissioners:
President Commissioner
Vice President
Commissioner
Commissioner
Independent
Commissioners
31 Desember/December 2015
Paul Norman Janelle
Michael Sandritter
Andre Dahan
Wayan Mertasana Tantra *)
Yos Adiguna Ginting
Peter Alfred Kurt Haase
Troy J Modlin
Directors:
President Director
Directors
Goh Kok Ho
Hanafi Usman
Raden Bagus Permana Agung Dradjattun
Audit Committee:
Chairman
Members
Laporan
keuangan
konsolidasian
interim
mencakup akun-akun Perusahaan dan entitas
anak. Entitas anak yang signifikan pada tanggal 30
Juni 2016 dan 31 Desember 2015 adalah sebagai
berikut:
1.
Nama perusahaan/
Company name
1.
Kegiatan usaha/
Business activity
Domisili/
Domicile
Jumlah aset/
Total assets
2016
2015
Distribusi rokok/
Cigarette distribution
Indonesia
1989
100.0
100.0
513,603
122,171
PT Sampoerna Printpack
(SPP) *)
Indonesia
1989
80.02
100.0
203,079
213,216
Jasa ekspedisi
dan pergudangan/
Expedition and
warehousing
Indonesia
1989
99.98
100.0
653
776
PT Sampoerna Indonesia
Sembilan
Manufaktur dan
perdagangan rokok/
Cigarette manufacturing
and trading
Indonesia
2002
1.00
100.0
PT Union Sampoerna
Dinamika
Perdagangan umum/
General trading
Indonesia
2005
99.99
100.0
38,067
38,065
PT Taman Dayu
Pengembangan properti/
Property development
Indonesia
1990
99.73
100.0
245,037
238,741
Indonesia
1996
Nil
100.0
39,594
42,870
PT Wahana Sampoerna
Indonesia
1989
99.94
100.0
97,613
26,688
Sampoerna International
Pte. Ltd.
Singapura/
Singapore
1995
100.0
100.0
5,670
6,848
Manufaktur dan
perdagangan rokok/
Cigarette manufacturing
and trading
Indonesia
1989
99.99
100.0
6,257
6,277
PT Persada Makmur
Indonesia
Manufaktur dan
perdagangan rokok/
Cigarette manufacturing
and trading
Indonesia
2003
99.00
100.0
7,498
7,492
2,317,123 1,192,627
*) Berhenti produksi sejak Oktober 2015 dan pada tanggal 2 Februari 2016, manajemen menandatangani Perjanjian Pembelian Saham Bersyarat untuk menjual
SPP ke pihak ketiga. Pada tanggal 25 Mei 2016, pihak ketiga memutuskan untuk tidak melanjutkan transaksi, namun manajemen tetap berkomitmen terhadap
rencana penjualan SPP. Pada tanggal 30 Juni 2016 dan 31 Desember 2015, aset dan liabilitas SPP disajikan secara terpisah sebagai kelompok lepasan yang
dimiliki untuk dijual/ Ceased production since October 2015 and on February 2, 2016, management entered into a Conditional Share and Purchase Agreement to
sell SPP to a third party. On May 25, 2016, the third party has decided to not proceed with the transaction, but the management remains commited to the plan to
sell SPP. As at June 30, 2016 and December 31, 2015, assets and liabilities of SPP were separately presented as disposal group classified as held for sale.
**) Dalam proses likuidasi/In liquidation process.
2.
2.
a. Basis
of
preparation
of
consolidated financial statements
keuangan
interim
2.
keuangan
2.
preparation
financial
of
interim
statements
2.
keuangan
2.
preparation
financial
of
interim
statements
2.
keuangan
2.
preparation
financial
of
interim
statements
b. Principles of consolidation
Entitas anak
(1)
Subsidiaries
2.
(2)
2.
(1)
Subsidiaries (continued)
Entitas asosiasi
(2)
Associates
The Groups shares of its associates postacquisition profits or losses are recognised
in the consolidated profit or loss. The
comprehensive post-acquisition profit/loss
is adjusted against the carrying amount of
the investment. When the Groups share
of losses in an associate equals or
exceeds its interest in the associate, the
Group does not recognise further losses,
unless it has incurred obligations or made
payments on behalf of the associate.
2.
2.
(2)
Associates (continued)
(2)
c.
(2)
14,604
13,435
13,170
15,085
13,949
13,810
1 Euro
1 Swiss Franc
1 United States Dollar
(3)
(3)
9,770
9,774
9,766
d.
f.
9,797
1 Singapore
Dollar
(SGD)
e.
f.
Aset keuangan
Financial assets
f.
Liabilitas keuangan
Financial liabilities
2.
2.
g.
2.
i.
2.
Aset tetap
i.
Fixed assets
Fixed assets are stated at historical cost, less
accumulated depreciation. Depreciation is
computed using the straight-line method. Land
is not depreciated. The economic useful lives
of the assets are estimated as follows:
2.
2.
Tahun/Years
Bangunan dan prasarana
Mesin dan peralatan
4 - 40
10 - 15
3 - 10
5 - 16
2.
Properti investasi
2.
l.
Investment property
Investment property represents land and
building and improvements, and property
being constructed for operating lease, rather
than for use or sale in the ordinary course of
the Groups business. Investment property is
stated at cost less accumulated depreciation.
Depreciation of building and improvements is
computed using the straight-line method, with
the estimated useful life of 15 - 40 years. Land
is not depreciated. Income received from
investment properties are recognised as rent
income on a straight-line basis over the period
of rent.
Sewa
l.
Leases
The Group leases certain fixed assets. Leases
in which a significant portion of the risks and
rewards of ownership are retained by the
lessor are classified as operating leases.
Payments made under operating leases are
charged to the interim consolidated statements
of profit or loss on a straight-line basis over the
period of the lease.
2.
Sewa (lanjutan)
2.
Leases (continued)
2.
2.
Goodwill
merupakan kelebihan jumlah
imbalan yang dialihkan dibandingkan dengan
nilai wajar dari bagian kepentingan nonpengendali atas jumlah aset bersih dan
kewajiban teridentifikasi entitas anak yang
diakuisisi.
p. Provisi
p. Provisions
2.
2.
2.
Perpajakan
Share-based payment
s. Taxation
2.
t.
Perpajakan (lanjutan)
2.
t.
u. Distribusi dividen
u. Dividend distribution
Dividend distribution to the Companys
shareholders is recognised as a liability in the
Groups
interim
consolidated
financial
statements in the period in which the dividends
are approved by the Companys shareholders.
v.
Segment reporting
Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision-maker i.e. the
directors of the Company. The chief operating
decision-maker is of the view that the Group
operates in one operating segment, i.e.
manufacturing and trading of cigarettes.
2.
2.
x.
x.
y.
3.
a.
Currency risk
The Group monitors the risk due to foreign
exchange fluctuation arising from future
commercial transactions and assets and
liabilities recognised in foreign currencies
through other financial instruments, if
necessary.
3.
3.
a.
30 Juni/June 2016
Setara Rupiah/
Rupiah
equivalent
USD
311,264,636
4,245,650
Assets
Cash and cash equivalents
Trade and other
receivables
319,006,963
7,486
4,351,369
Total assets
7,742,327
CHF
EUR
7,486
105,719
Liabilitas
Utang usaha dan
lainnya
Akrual imbalan kerja
Akrual
26,365,621
209,723
5,334,453
4,825,274
-
18,562,958
-
714,955
66,379
2,762
Liabilities
Trade and other
payables
Accrued employee benefits
Accruals
Jumlah liabilitas
26,575,344
10,159,727
18,562,958
784,096
Total liabilities
3,567,273
Assets net
Aset - bersih
USD 292,431,619
CHF (10,159,727)
EUR (18,555,472)
3.
3.
a.
a.
31 Desember/December 2015
Setara Rupiah/
Rupiah
equivalent
USD
Jumlah aset
2,243,933
178,663,925
9,820
2,467,497
Total assets
CHF
EUR
9,820
223,564
Liabilitas
Utang usaha dan
lainnya
Akrual imbalan kerja
Akrual
14,147,095
2,880,448
8,640,034
5,323,428
-
20,294,418
-
622,032
74,256
39,779
Liabilities
Trade and other
payables
Accrued employee benefits
Accruals
Jumlah liabilitas
17,027,543
13,963,462
20,294,418
736,067
Total liabilities
1,731,430
Assets - net
Aset - bersih
b.
162,486,105
Assets
Cash and cash equivalents
Trade and other
receivables
16,177,820
USD 161,636,382
CHF (13,963,462)
EUR (20,284,598)
3.
3.
c. Credit risk
Risiko kredit
Grup tidak memiliki konsentrasi untuk risiko
kredit. Penjualan kepada pelanggan dilakukan
secara tunai dan kredit. Penjualan dengan
jangka waktu kredit di atas jumlah tertentu
dijamin dengan bank garansi dari pelanggan.
Grup
mempunyai
kebijakan
untuk
memastikan bahwa penjualan terhadap
pelanggan dilakukan dengan riwayat kredit
yang tepat, untuk membatasi jumlah kredit
maksimum kepada pelanggan dan untuk
memonitor pengunaan dari setiap batas kredit
secara berkala.
3.
3.
d. Risiko likuiditas
d. Liquidity risk
3,716,720
121,777
343,296
3,716,720
121,777
343,296
15,671
23,518
58,042
97,231
4,197,464
23,518
58,042
4,279,024
Total
3,191,113
238,337
584,781
3,191,113
238,337
584,781
24,995
15,584
31,891
72,470
4,039,226
15,584
31,891
4,086,701
Total
3.
3.
3.
3.
31 Desember 2015
Piutang lainnya
- Instrumen keuangan derivatif
Aset keuangan jangka pendek lainnya
Jumlah neto
aset/(liabilitas)
keuangan
disajikan
di laporan
posisi
keuangan/
Net amounts
of financial
asset/(liabilities)
presented
in the
statements of
financial
position
Perjanjian
penyelesaian
neto/
Netting off
arrangement
Jumlah neto/
Net amount
164,007
(25,916)
(11,396)
164,007
(37,312)
(164,007)
-
(37,312)
138,091
(11,396)
126,695
(164,007)
(37,312)
1,596
1,490,516
(140,815)
1,596
1,349,701
(1,596)
-
1,349,701
1,492,112
(140,815)
1,351,297
(1,596)
1,349,701
Pengelolaan modal
Capital management
4.
30 Juni/
June 2016
31 Desember/
December 2015
Pihak ketiga:
Kas
Bank
Deposito berjangka
270,286
672,126
4,876,760
14,890
323,333
1,380,515
Third parties:
Cash on hand
Cash in banks
Time deposits
Jumlah
5,819,172
1,718,738
Total
a. Bank
a. Cash in banks
30 Juni/
June 2016
Rupiah
- Standard Chartered Bank
- Deutsche Bank AG
- PT Bank Negara Indonesia
(Persero) Tbk.
- CIMB Niaga
- PT Bank Mandiri (Persero) Tbk.
- Bank Central Asia Tbk.
- Citibank N.A
- Lain-lain
433,977
80,869
2,845
85,836
30,924
16,137
2,454
2,091
1,269
20
3,703
82
1,662
671
2,454
83
Rupiah
Standard Chartered Bank Deutsche Bank AG PT Bank Negara Indonesia (Persero) Tbk.
CIMB Niaga PT Bank Mandiri (Persero) Tbk. Bank Central Asia Tbk. Citibank N.A Others -
Jumlah
567,741
97,336
Total
102,499
68
223,909
183
1,818
1,905
Jumlah
104,385
225,997
Total
Jumlah bank
672,126
323,333
b.
31 Desember/
December 2015
Deposito berjangka
b. Time deposits
30 Juni/
June 2016
Rupiah
- OCBC NISP
- CIMB Niaga
- United Overseas Bank
Indonesia (UOB)
- PT Bank Mandiri (Persero) Tbk.
- Citibank N.A
Jumlah deposito berjangka
31 Desember/
December 2015
2,470,000
1,802,000
600,000
4,760
-
515
1,380,000
Rupiah
OCBC NISP CIMB Niaga United Overseas Bank Indonesia (UOB)
PT Bank Mandiri (Persero) Tbk. Citibank N.A -
4,876,760
1,380,515
4.
4.25% - 8.85%
5. PIUTANG USAHA
Rupiah Deposit
30 Juni/
June 2016
31 Desember/
December 2015
Pihak ketiga
Dikurangi:
Penyisihan penurunan nilai
piutang usaha
3,021,447
2,294,201
3,014,947
2,288,676
202,714
170,066
Jumlah
3,217,661
2,458,742
Total
(6,500)
(5,525)
Third parties
Less:
Provision for impairment
of trade receivables
30 Juni/
June 2016
31 Desember/
December 2015
2,901,542
2,276,453
297,910
7,803
2,884
14,022
171,205
4,293
200
12,116
Not due
Overdue
1 - 30 days
31 - 60 days
61 - 90 days
> 90 days
Jumlah
3,224,161
2,464,267
Total
Dikurangi:
Penyisihan penurunan nilai
piutang usaha
Bersih
(6,500)
3,217,661
(5,525)
2,458,742
Less:
Provision for impairment
of trade receivables
Net
30 Juni/
June 2016
31 Desember/
December 2015
Saldo awal
Penambahan penyisihan
Penghapusan
5,525
1,005
(30)
5,444
3,809
(3,728)
Saldo akhir
6,500
5,525
Beginning balance
Provision raised
Write-offs
Ending balance
6.
6. PERSEDIAAN
30 Juni/
June 2016
INVENTORIES
31 Desember/
December 2015
Barang jadi
Barang dalam proses
Bahan baku
Pita cukai
Suku cadang
Bahan pembantu dan lainnya
Persediaan dalam perjalanan
3,456,069
273,505
10,787,906
810,826
193,264
1,783
162,470
3,013,203
228,572
12,054,346
2,948,013
193,804
1,923
142,814
Finished goods
Work in progress
Raw materials
Excise tax
Spare parts
Sub-materials and others
Goods in transit
Barang dagangan
15,685,823
589,022
18,582,675
621,771
Merchandise inventory
Jumlah
Dikurangi:
Penyisihan persediaan usang
dan tidak lancar
16,274,845
19,204,446
Bersih
Tanah dan bangunan
untuk dijual
16,058,430
19,043,065
Net
27,288
28,458
Jumlah persediaan
16,085,718
19,071,523
Total inventories
(216,415)
(161,381)
Total
Less:
Provision for obsolete and
slow moving inventories
6.
6. PERSEDIAAN (lanjutan)
Mutasi penyisihan persediaan usang dan tidak
lancar adalah sebagai berikut:
30 Juni/
June 2016
Saldo awal
Penambahan penyisihan
Penghapusan
Saldo akhir
INVENTORIES (continued)
The movements in the provision for obsolete and
slow moving inventories were as follows:
31 Desember/
December 2015
161,381
177,439
(122,405)
98,116
323,620
(260,355)
216,415
161,381
Beginning balance
Provision raised
Write-offs
Ending balance
7.
30 Juni/
June 2016
Sewa
Iklan dan promosi
Asuransi
Lain-lain
Jumlah
PREPAYMENTS
31 Desember/
December 2015
97,287
60,915
32,101
19,866
67,541
9,767
51,117
27,600
Rent
Advertising and promotion
Insurance
Others
210,169
156,025
Total
8.
INVESTMENT IN ASSOCIATE
Investment in associate represents the Groups
49% interest in Vinataba-Philip Morris Limited
(previously Vinasa Tobacco Joint Venture
Company Limited) domiciled in Vietnam, and it is
accounted for using the equity method.
9. PROPERTI INVESTASI
9.
INVESTMENT PROPERTIES
30 Juni/June 2016
Saldo awal/
Beginning
balance
Penambahan/
Additions
Reklasifikasi/
Reclassifications
Saldo akhir/
Ending
balance
Biaya perolehan
Tanah
Bangunan dan prasarana
31,549
606,236
2,705
31,549
608,941
Acquisition cost
Land
Buildings and improvements
Jumlah
637,785
2,705
640,490
Total
2,703
220
218
Construction in progress
640,488
220
640,708
Akumulasi penyusutan
Bangunan dan prasarana
(34,872)
(10,373)
(45,245)
Accumulated depreciation
Buildings and improvements
(34,872)
(10,373)
(45,245)
605,616
(2,705)
595,463
31 Desember/December 2015
Saldo awal/
Beginning
balance
Penambahan/
Additions
Reklasifikasi/
Reclassifications
Saldo akhir/
Ending
balance
Biaya perolehan
Tanah
Bangunan dan prasarana
30,398
407,159
1,151
106,328
92,749
31,549
606,236
Acquisition cost
Land
Buildings and improvements
Jumlah
437,557
107,479
92,749
637,785
Total
12,447
83,005
(92,749)
2,703
Construction in progress
450,004
190,484
640,488
Akumulasi penyusutan
Bangunan dan prasarana
(14,013)
(20,859)
(34,872)
Accumulated depreciation
Buildings and improvements
(14,013)
(20,859)
(34,872)
435,991
605,616
9.
30 June/June 2016
Saldo awal/
Beginning
balance
Biaya perolehan
Pemilikan langsung
Tanah
Bangunan dan prasarana
Mesin dan peralatan
Perabot, peralatan kantor
dan laboratorium
Alat-alat pengangkutan
Aset tetap dalam
pembangunan
- Bangunan dan
prasarana
- Mesin dan peralatan
- Perabot, peralatan
kantor dan
laboratorium
Jumlah
Sewa pembiayaan
Alat-alat pengangkutan
Jumlah biaya perolehan
Akumulasi penyusutan
Pemilikan langsung
Bangunan dan prasarana
Mesin dan peralatan
Perabot, peralatan kantor
dan laboratorium
Alat-alat pengangkutan
Jumlah
Sewa pembiayaan
Alat-alat pengangkutan
Penambahan/
Additions
Pengurangan/
Reklasifikasi/
Deductions
Reclassification
Saldo akhir/
Ending
balance
278,534
2,466,371
5,536,369
29,372
-
(5,499)
(13)
28,821
216,481
278,534
2,519,065
5,752,837
964,931
112,873
(23,376)
-
44,908
-
986,463
112,873
Acquisition cost
Direct ownership
Land
Buildings and improvements
Machinery and equipment
Furniture & fixtures, office
and laboratory equipment
Transportation equipment
193,508
130,317
278,917
Construction in progress
Buildings and improvements
Machinery and equipment Furniture & fixtures, office and laboratory
equipment
10,231,690
530,377
(28,888)
10,733,179
Total
112,265
33,302
(10,471)
135,096
Finance leases
Transportation equipment
10,343,955
563,679
(39,359)
10,868,275
109,072
570,032
90,668
280,020
(28,821)
(216,481)
(44,908)
170,919
633,571
(1,014,559)
(2,206,788)
(74,745)
(206,731)
5,060
11
(755,652)
(31,270)
(49,585)
(3,657)
23,198
-
Accumulated depreciation
Direct ownership
(1,084,244) Buildings and improvements
(2,413,508)
Machinery and equipment
Furniture & fixtures, office
(782,039) and laboratory equipment
(34,927)
Transportation equipment
(4,008,269)
(334,718)
28,269
(4,314,718)
Total
(54,510)
(11,883)
9,058
(57,335)
Finance leases
Transportation equipment
Jumlah akumulasi
penyusutan
(4,062,779)
(346,601)
37,327
(4,372,053)
Total accumulated
depreciation
6,281,176
6,496,222
Saldo awal/
Beginning
balance
Biaya perolehan
Pemilikan langsung
Tanah
Bangunan dan prasarana
Mesin dan peralatan
Perabot, peralatan kantor
dan laboratorium
Alat-alat pengangkutan
Aset tetap dalam
pembangunan
- Bangunan dan
prasarana
- Mesin dan peralatan
- Perabot, peralatan
kantor dan
laboratorium
Jumlah
Sewa pembiayaan
Alat-alat pengangkutan
Jumlah biaya perolehan
Akumulasi penyusutan
Pemilikan langsung
Bangunan dan prasarana
Mesin dan peralatan
Perabot, peralatan kantor
dan laboratorium
Alat-alat pengangkutan
Jumlah
Sewa pembiayaan
Alat-alat pengangkutan
Penambahan/
Additions
Pengurangan/
Reklasifikasi/
Deductions
Reclassification
Saldo akhir/
Ending
balance
275,772
2,354,861
4,328,113
9,176
33,125
5,007
(111)
(21,426)
(23,895)
(6,303)
99,811
1,227,144
278,534
2,466,371
5,536,369
907,745
190,304
673
(76,503)
(76,813)
133,689
(1,291)
964,931
112,873
161,344
1,102,780
51,719
746,312
Acquisition cost
Direct ownership
Land
Buildings and improvements
Machinery and equipment
Furniture & fixtures, office
and laboratory equipment
Transportation equipment
(103,991)
(1,279,060)
(134,778)
193,508
Construction in progress
Buildings and improvements
Machinery and equipment Furniture & fixtures, office and laboratory
equipment
(64,779)
10,231,690
Total
112,265
Finance leases
Transportation equipment
10,343,955
144,417
183,869
9,465,336
1,029,881
(198,748)
97,728
32,814
(18,277)
9,563,064
1,062,695
(217,025)
(64,779)
109,072
570,032
Accumulated depreciation
Direct ownership
Buildings and improvements
Machinery and equipment
Furniture & fixtures, office
and laboratory equipment
Transportation equipment
(898,250)
(1,868,165)
(131,847)
(389,723)
12,671
23,087
2,867
28,013
(1,014,559)
(2,206,788)
(727,047)
(101,460)
(105,745)
(7,433)
76,196
76,812
944
811
(755,652)
(31,270)
(3,594,922)
(634,748)
188,766
32,635
(4,008,269)
Total
(48,542)
(20,018)
14,050
(54,510)
Finance leases
Transportation equipment
Jumlah akumulasi
penyusutan
(3,643,464)
(654,766)
202,816
32,635
(4,062,779)
Total accumulated
depreciation
5,919,600
6,281,176
30 Juni/
June 2016
30 Juni/
June 2015
Hasil penjualan
Nilai buku bersih
90,022
(4,907)
87,134
(8,861)
Jumlah
85,115
78,273
Proceeds of sale
Net book value
Total
263,254
51,582
222,742
39,347
31,765
41,259
346,601
303,348
Total
Pada
bulan
Oktober
2015,
manajemen
memutuskan untuk menjual PT Sampoerna
Printpack (SPP), entitas anak, kepada PT Infiniti
Wahana, pihak ketiga. Pada tanggal 25 Mei 2016,
PT Infiniti Wahana memutuskan untuk tidak
melanjutkan transaksi, namun manajemen tetap
berkomitmen terhadap rencana penjualan SPP.
Sehubungan dengan rencana penjualan SPP
tersebut, pada tanggal 30 Juni 2016 dan 31
Desember 2015, aset dan liabilitas SPP disajikan
secara terpisah sebagai kelompok lepasan yang
dimiliki untuk dijual di laporan posisi keuangan
konsolidasian interim.
30 Juni/
June 2016
Aset atas kelompok lepasan
yang dimiliki untuk dijual
Aset tetap*
Persediaan
Aset lainnya
32,143
25,768
3,483
Jumlah
61,394
30 Juni/
June 2016
Liabilitas atas kelompok lepasan
yang dimiliki untuk dijual
Liabilitas lainnya
31 Desember/
December 2015
36,432
25,768
15,866
78,066
Total
31 Desember/
December 2015
490
1,062
11. GOODWILL
11. GOODWILL
31 Desember/
December 2015
Pihak ketiga
Pihak-pihak berelasi (Catatan 26j)
2,265,251
1,451,469
2,313,370
877,743
Third parties
Related parties (Note 26j)
Jumlah
3,716,720
3,191,113
Total
13. AKRUAL
13. ACCRUALS
30 Juni/
June 2016
42,873
42,583
15,325
11,046
9,950
43,114
45,897
126,542
3,082
19,702
121,777
238,337
Total
14. PERPAJAKAN
a.
31 Desember/
December 2015
14. TAXATION
a.
30 Juni/
June 2016
Prepaid taxes
31 Desember/
December 2015
22,362
1,418
-
Jumlah
22,362
1,418
Pajak lain-lain
- Pajak Pertambahan Nilai
- Lainnya
521,957
2,963
1,165,697
2,657
Other taxes
Value Added Taxes Others -
Jumlah
524,920
1,168,354
Total
b. Utang pajak
b. Taxes payable
30 Juni/
June 2016
c.
31 Desember/
December 2015
316,243
85,243
277,021
87,548
Jumlah
401,486
364,569
Total
Pajak lain-lain
- Pajak penghasilan lainnya
- Pajak Pertambahan Nilai
- Lainnya
69,674
490,945
698
48,032
912
210
Other taxes
Other withholding taxes Value Added Taxes Others -
Jumlah
561,317
49,154
Total
c.
30 Juni/
June 2016
30 Juni/
June 2015
Perusahaan
Kini
Tangguhan
Penyesuaian periode lalu
1,859,105
106,917
1,544
1,643,169
(15,334)
2,405
Jumlah
1,967,566
1,630,240
Entitas anak
Kini
Tangguhan
50,235
9,075
59,629
(430)
Jumlah
59,310
59,199
Konsolidasian
Kini
Tangguhan
Penyesuaian periode lalu
1,909,340
115,992
1,544
1,702,798
(15,764)
2,405
Jumlah
2,026,876
1,689,439
The Company
Current
Deferred
Prior period adjustment
Total
Subsidiaries
Current
Deferred
Total
Consolidated
Current
Deferred
Prior period adjustment
Total
c.
30 Juni/
June 2016
30 Juni/
June 2015
8,174,911
6,701,234
2,041,849
1,667,676
Tax calculated at
applicable tax rate
(1,880)
(82,127)
(26,902)
56,572
8,489
47,869
271
1,544
2,405
2,026,876
1,689,439
549
8,174,911
(287,738)
2,194
7,889,367
(7,519)
6,428,461
39,410
(234,878)
(194)
(179,249)
(52,756)
123,334
91,350
78
(98,066)
(55,359)
204,195
189,846
(202,536)
(26,939)
(77,479)
(779)
(28,707)
7,436,420
6,572,679
Non-deductible expenses
Income already subject to
final tax:
Sale of land Interest Rent Taxable income of the Company
c.
Beban pajak
penghasilan - kini
- Perusahaan
- Entitas anak
1,859,105
50,235
1,643,169
59,629
Jumlah
1,909,340
1,702,798
Total
Dikurangi pembayaran
pajak penghasilan
- Perusahaan
- Entitas anak
1,774,351
72,108
1,750,202
48,307
Jumlah
1,846,459
1,798,509
Total
84,754
489
11,871
Jumlah
85,243
11,871
Total
22,362
107,033
549
Jumlah
22,362
107,582
Total
Tagihan pengembalian
pajak penghasilan
(disajikan sebagai bagian dari
Aset tidak lancar lainnya)
- Perusahaan
31 December/
December 2015
566,099
568,359
e.
30 Juni/June 2016
Dikreditkan/ Direklasifikasi
Dikreditkan/
(dibebankan)
ke
(dibebankan)
pada
aset tidak
pada
pendapatan
lancar yang
laporan
komprehensif
dimiliki
laba rugi/
lain/Credited/ untuk dijual/
Credited/
(charged)
Reclass to
(charged)
to other
non-current
to profit
comprehensive assets held
or loss
income
for sale
Saldo awal/
Beginning
balance
Perusahaan
Akrual
Akrual imbalan kerja
Kewajiban imbalan
pascakerja
Biaya ditangguhkan
Aset tetap
Pembayaran
berbasis saham
Jumlah
Entitas anak
Aset pajak tangguhan
Liabilitas
pajak tangguhan
Jumlah
Konsolidasian
Aset pajak tangguhan
Liabilitas
pajak tangguhan
Jumlah
52,551
1,355
138,459
(60,074)
346,196
1,256
(312,482)
9,853
(49)
(44,813)
6,704
(13,189)
232,684
(106,917)
3,081
-
(9,075)
8,084
The Company
Accruals
Accrued
78,385 employee benefits
Post-employment
benefit
356,049
obligations
1,207 Deferred charges
(357,295)
Fixed assets
Share-based
(6,485)
payments
53,906
125,767
Total
Subsidiaries
2,090 Deferred tax assets
Deferred tax
liabilities
3,081
(9,075)
8,084
235,765
(115,992)
8,084
Consolidated
127,857 Deferred tax assets
Deferred tax
liabilities
8,084
Total
Saldo akhir/
Ending
balance
(115,992)
2,090
Total
Saldo awal/
Beginning
balance
Perusahaan
Akrual
Akrual imbalan kerja
Kewajiban imbalan
pascakerja
Biaya ditangguhkan
Aset tetap
Pembayaran
berbasis saham
Jumlah
Entitas anak
Aset pajak tangguhan
Liabilitas
pajak tangguhan
Jumlah
Konsolidasian
Aset pajak tangguhan
Liabilitas
pajak tangguhan
31 Desember/December 2015
Dikreditkan/ Direklasifikasi
Dikreditkan/
(dibebankan)
ke
(dibebankan)
pada
aset tidak
pada
pendapatan
lancar yang
laporan
komprehensif
dimiliki
laba rugi/
lain/Credited/ untuk dijual/
Credited/
(charged)
Reclass to
(charged)
to other
non-current
to profit
comprehensive assets held
or loss
income
for sale
39,580
12,971
109,776
28,683
296,706
1,283
(248,686)
45,403
(27)
(63,796)
4,087
-
14,276
(7,572)
212,935
15,662
4,087
6,472
6,874
(1,204)
(730)
5,742
219,407
(730)
Jumlah
730
7,604
22,536
(1,204)
2,883
730
23,266
2,883
f.
(9,061)
(9,061)
-
The Company
Accruals
Accrued
138,459 employee benefits
Post-employment
benefit
346,196
obligations
1,256 Deferred charges
(312,482)
Fixed assets
Share-based
6,704
payments
52,551
232,684
Total
Subsidiaries
3,081 Deferred tax assets
Deferred tax
liabilities
3,081
Total
Consolidated
235,765 Deferred tax assets
Deferred tax
liabilities
(9,061)
Total
108,341
19,516
165,588
70,177
127,857
235,765
(9,061)
Saldo akhir/
Ending
balance
f.
31 December/
December 2015
15,671
24,995
81,560
47,475
Jumlah
97,231
72,470
Total
(15,876)
(11,344)
81,355
61,126
Present value of
finance lease liabilities
21,355
20,248
60,000
40,878
81,355
61,126
Present value of
finance lease liabilities
No later than 1 year More than 1 year and up to 5 years
Pemegang saham/
Shareholders
PT Philip Morris Indonesia
Masyarakat (masing-masing
di bawah 5%)/Public (individually
less than 5%)
Modal saham yang beredar/
Outstanding share capital
Pemegang saham/
Shareholders
PT Philip Morris Indonesia
Masyarakat (masing-masing
di bawah 5%)/Public (individually
less than 5%)
Modal saham yang beredar/
Outstanding share capital
30 Juni/June 2016
Jumlah saham
ditempatkan dan
disetor penuh/
Number of shares
issued and fully paid
Persentase
pemilikan/
Percentage of
ownership
Jumlah/
Amount
107,594,221,125
92.50
430,377
8,723,855,775
7.50
34,895
116,318,076,900
100.00
465,272
31 Desember/December 2015
Jumlah saham
ditempatkan dan
Persentase
disetor penuh/
pemilikan/
Number of shares
Percentage of
issued and fully paid
ownership
Jumlah/
Amount
4,303,768,845
92.50
430,377
348,954,231
7.50
34,895
4,652,723,076
100.00
465,272
Selanjutnya,
tanggal
30
Oktober
2015,
Perusahaan menyelesaikan PUT tersebut dan
menerbitkan 269.723.076 saham baru dengan nilai
nominal Rp100 (Rupiah penuh) per lembar saham
pada harga pelaksanaan sebesar Rp77.000
(Rupiah penuh) per lembar saham.
disetor
30 Juni/
June 2016
20,783,781
(322,932)
(25,938)
20,783,781
(324,751)
26,818
Jumlah
20,434,911
20,485,848
30 Juni/
June 2015
Ekspor
Lokal
Sigaret kretek mesin
Sigaret kretek tangan
Sigaret putih mesin
Lainnya
246,012
279,287
29,692,960
9,815,743
7,302,562
278,876
27,555,380
9,129,879
6,493,150
284,879
Export
Local
Machine-made clove cigarettes
Hand-rolled clove cigarettes
White cigarettes
Others
Jumlah
47,336,153
43,742,575
Total
30 Juni/
June 2016
Persentase penjualan bersih
terhadap penjualan bersih
konsolidasian interim
Persentase aset terhadap
aset konsolidasian interim
30 Juni/
June 2015
99.9%
99.8%
98.3%
97.7%
100%
30 Juni/
June 2015
31 Desember/
December
2015
100%
100%
100%
100%
100%
99.9%
99.8%
99.9%
100%
100%
100%
35,774,687
3,018,807
858,749
33,482,227
2,753,089
765,338
39,652,243
37,000,654
Beban produksi
Pita cukai*
Persediaan barang jadi dan
barang dagangan awal tahun
Pembelian barang dagangan
Persediaan barang jadi dan
barang dagangan akhir tahun
7,720,563
21,435,983
8,384,240
20,277,210
Production costs
Excise tax*
Beginning balance of finished goods
and merchandise inventory
Purchase of merchandise inventory
Ending balance of finished goods
and merchandise inventory
3,634,974
7,016,257
3,072,232
6,471,401
(4,045,091)
(4,735,495)
35,762,686
12,001
33,469,588
12,639
Jumlah
35,774,687
33,482,227
Total
30 Juni/
June 2016
30 Juni/
June 2015
Pita cukai**
Beban pokok penjualan
barang dagangan
Bahan baku
Gaji, upah dan manfaat karyawan
Biaya overhead lainnya
Iklan dan promosi
Penyusutan
Pengangkutan dan distribusi
Jasa manajemen
Sewa
Perjalanan dinas
Honorarium tenaga ahli
Lain-lain (masing-masing
dibawah Rp40 miliar)
25,872,199
23,765,992
2,201,944
5,111,351
2,169,613
1,309,822
1,405,791
356,974
354,724
274,594
144,234
81,853
61,112
2,042,572
5,070,617
1,939,478
1,504,096
1,179,677
312,421
347,814
321,307
131,344
64,051
44,990
308,032
276,295
Jumlah
39,652,243
37,000,654
Total
** Pita cukai atas barang yang terjual oleh Perusahaan, termasuk pita cukai atas
barang dagangan yang dibeli dari PT Philip Morris Indonesia yang telah terjual.
** Excise tax on goods sold by Company, including excise tax stamps of sold
merchandise inventory purchased from PT Philip Morris Indonesia.
Biaya keuangan
- Liabilitas sewa pembiayaan
- Pinjaman bank
- Pinjaman jangka pendek
pihak - pihak berelasi
(Catatan 26e)
- Lain-lain
Jumlah
3,045
10,784
26
6,854
7,210
31,341
Finance costs
Finance lease liabilities Bank loan Short-term borrowing related parties
(Note 26e)
Others -
10,167
52,380
Total
30 Juni/
June 2015
3,287
-
31 Desember/
December 2015
343,296
584,781
1,435,565
1,395,368
1,778,861
1,980,149
(387,009)
1,391,852
(628,781)
1,351,368
Program Pensiun
Pension Plan
30 Juni/
June 2016
Tingkat diskonto tahunan
Tingkat kenaikan gaji tahunan
Usia pensiun normal
Usia pensiun dini
Tingkat perputaran pekerja
9.00%
8.00%
55 tahun/years
45 tahun/years
2% dari usia 25
sampai 54/flat
from age
25 until 54
10% dari/of
TMI11
TMI11
Indonesian
Mortality Table
2011
31 Desember/
December 2015
9.00%
8.00%
55 tahun/years
45 tahun/years
2% dari usia 25
sampai 54/flat
from age
25 until 54
10% dari/of
TMI11
TMI11
Indonesian
Mortality Table
2011
Disability rate
Mortality table
30 Juni/
June 2016
31 Desember/
December 2015
1,213,532
108,180
246,325
148,544
experience adjustment
(137,112)
(60,345)
5,725
(21,121)
(180)
in financial assumption
1,435,565
30 Juni/
June 2016
Jumlah
(67,983)
-
1,395,368
1,395,368
Benefit paid
Curtailment
Settlement
Transfer of employees
Balance at the end of the period
46,422
61,758
-
44,417
49,815
57,860
108,180
152,092
Total
50 basis poin/basis
points
Penurunan
sebesar/Decrease by
Rp61,966
Kenaikan
sebesar/Increase by
Rp66,112
50 basis poin/basis
points
Kenaikan
sebesar/Increase by
Rp93,695
Penurunan
sebesar/Decrease by
Rp86,382
Discount rate
Salary increase
24. DIVIDEN
24. DIVIDENDS
2016
2016
2015
2015
30 Juni/
June 2016
Laba per saham:
Laba yang dapat diatribusikan
kepada pemilik entitas induk
30 Juni/
June 2015
6,146,787
5,011,795
116,318,076,900
110,374,817,525
53
45
a.
Pihak berelasi/
Related parties
Sifat hubungan
dengan pihak berelasi/
Relationship with
the related parties
and
- Pembiayaan/Financing
26. INFORMASI
(lanjutan)
MENGENAI
PIHAK
BERELASI
Pihak berelasi/
Related parties
Sifat hubungan
dengan pihak berelasi/
Relationship with
the related parties
- Pembiayaan/Financing
Philip
Morris
Moorabbin
Limited
26. INFORMASI
(lanjutan)
MENGENAI
PIHAK
BERELASI
Pihak berelasi/
Related parties
Sifat hubungan
dengan pihak berelasi/
Relationship with
the related parties
Papastratos Cigarette
Manufacturing
- Pembiayaan/Financing
26. INFORMASI
(lanjutan)
MENGENAI
PIHAK
BERELASI
b. Penjualan bersih
b.
30 Juni/
June 2016
30 Juni/
June 2015
249,216
202,742
Controlling shareholder
PT Philip Morris Indonesia
0.53%
0.46%
14,122
5,776
0.03%
0.01%
c.
Net revenues
117,044
46,573
30,147
149,937
25,876
22,081
17,735
16,257
45,086
20,922
2,603
2,646
1,531
6,962
231,890
273,510
0.49%
0.63%
Pembelian
c.
30 Juni/
June 2016
7,016,175
Purchases
30 Juni/
June 2015
6,491,987
Controlling shareholder
PT Philip Morris Indonesia
19.39%
As a percentage of the
interim consolidated
cost of goods sold
19.61%
26. INFORMASI
(lanjutan)
c.
MENGENAI
PIHAK
BERELASI
Pembelian (lanjutan)
c.
30 Juni/
June 2016
30 Juni/
June 2015
371,091
179,559
2,319
-
408
17,605
2,015
180
375,425,
197,752
1.05%
Persentase terhadap
beban penjualan dan
beban umum dan
administrasi
konsolidasian interim
Entitas anak dari entitas
induk utama Grup
Philip Morris International
Management SA
Philip Morris International
IT Service Center SARL
Philip Morris Philippines
Manufacturing Inc.
Philip Morris Services SA
Philip Morris Global
Services.
Lain-lain (masing-masing
di bawah Rp2,3 miliar)
Persentase terhadap
beban penjualan dan
beban umum dan
administrasi
konsolidasian interim
0.59%
d.
30 Juni/
June 2016
Purchases (continued)
30 Juni/
June 2015
-
96
Controlling shareholder
PT Philip Morris Indonesia
0.00%
As a percentage of the
interim consolidated
selling expenses and
general and administrative
expenses
341,076
339,063
123,708
107,033
6,733
4,085
4,308
4,325
3,568
5,715
601
661
479,771
461,105
12.37%
13.11%
26. INFORMASI
(lanjutan)
e.
MENGENAI
PIHAK
BERELASI
Biaya keuangan
e. Finance costs
30 Juni/
June 2016
f.
30 Juni/
June 2015
26
4,738
Controlling shareholder
PT Philip Morris Indonesia
0.26%
9.05%
2,472
Persentase terhadap
biaya keuangan
konsolidasian interim
4.72%
f.
30 Juni/
June 2016
Persentase terhadap
laba sebelum
pajak penghasilan
konsolidasian interim
30 Juni/
June 2015
151,780
1.86%
66,651
Controlling shareholder
PT Philip Morris Indonesia
0.99%
77,414
36,736
67,197
43,276
34,168
32,442
2,283
732
150,061
143,647
1.84%
2.14%
As a percentage of the
consolidated profit
before income tax
26. INFORMASI
(lanjutan)
MENGENAI
PIHAK
BERELASI
g. Penghasilan keuangan
g.
30 Juni/
June 2016
h.
Finance income
30 Juni/
June 2015
93,549
20.98%
12,454
2.79%
Piutang usaha
24,462
Controlling shareholder
PT Philip Morris Indonesia
96.58%
As a percentage of the
interim consolidated
finance income
As a percentage of the
interim consolidated
finance income
h. Trade receivables
30 Juni/
June 2016
31 Desember/
December 2015
86,749
68,351
Controlling shareholder
PT Philip Morris Indonesia
Persentase terhadap
aset konsolidasian interim
0.22%
0.18%
1,394
3,032
0.00%
0.01%
Persentase terhadap
aset konsolidasian interim
40,210
30,376
23,379
15,622
14,142
8,018
6,484
2,376
24,912
13,792
2,878
6,048
13,131
4,340
4,705
114,571
98,683
0.29%
0.26%
2,841
26. INFORMASI
(lanjutan)
i.
MENGENAI
PIHAK
BERELASI
31 Desember/
December 2015
69,050
Controlling shareholder
PT Philip Morris Indonesia
Persentase terhadap
aset konsolidasian interim
0.18%
3,819,383
2,071,572
9.71%
5.45%
2,228
3,400
0.01%
0.01%
26. INFORMASI
(lanjutan)
j.
MENGENAI
PIHAK
BERELASI
j.
30 Juni/
June 2016
31 Desember/
December 2015
1,250,670
657,434
Controlling shareholder
PT Philip Morris Indonesia
10.82%
10.97%
Persentase terhadap
liabilitas konsolidasian interim
Entitas anak dari entitas
induk utama Grup
Philip Morris International
Management SA
Philip Morris International
IT Service Center SARL
Philip Morris Services SA
Philip Morris Philippines
Manufacturing Inc.
Lain-lain (masing-masing
di bawah Rp2,3 miliar)
168,520
163,792
18,939
9,637
28,093
23,796
2,523
3,071
1,180
1,557
200,799
220,309
1.74%
3.68%
Persentase terhadap
liabilitas konsolidasian interim
30 Juni/
June 2016
31 Desember/
December 2015
1,349,701
Controlling shareholder
PT Philip Morris Indonesia
Persentase terhadap
aset konsolidasian interim
3.55%
30 Juni/
June 2016
31 Desember/
December 2015
37,312
Controlling shareholder
PT Philip Morris Indonesia
Persentase terhadap
liabilitas konsolidasian interim
0.32%
26. INFORMASI
(lanjutan)
MENGENAI
PIHAK
BERELASI
l.
l.
30 Juni/June 2016
Komisaris/
Direksi/
Commissioners
Directors
Dalam jutaan
Dalam jutaan
Rupiah/
Rupiah/
Persentase/
in millions
Persentase/
in millions
Percentage *)
Rupiah
Percentage *)
Rupiah
Gaji dan imbalan kerja
jangka pendek lainnya
Pembayaran berbasis
saham
Imbalan pascakerja
Jumlah
0.11
2,395
1.92
41,622
1.25
0.13
27,223
2,910
Share-based payments
Post-employment benefits
0.11
2,395
3.30
71,755
Total
30 Juni/June 2015
Komisaris/
Direksi/
Commissioners
Directors
Dalam jutaan
Dalam jutaan
Rupiah/
Rupiah/
Persentase/
in millions
Persentase/
in millions
Percentage *)
Rupiah
Percentage *)
Rupiah
Gaji dan imbalan kerja
jangka pendek lainnya
Pembayaran berbasis
saham
Imbalan pascakerja
Jumlah
0.07
1,474
2.07
40,092
1.37
0.13
26,512
2,569
Share-based payments
Post-employment benefits
0.07
1,474
3.57
69,173
Total
*) Persentase terhadap jumlah gaji, upah dan manfaat karyawan (Catatan 21)/Percentage of total salaries, wages and employee benefits (Note 21)
ESTIMATES
AND
Pajak penghasilan
Income taxes
Pertimbangan
signifikan
diperlukan
dalam
menentukan provisi pajak penghasilan. Grup
mengakui liabilitas untuk area audit pajak yang
diantisipasi
berdasarkan
estimasi
apakah
tambahan pajak akan terutang. Jika hasil pajak
final berbeda dengan jumlah yang sudah dicatat,
selisihnya akan mempengaruhi aset dan liabilitas
pajak kini dan tangguhan pada periode
ditentukannya hasil pajak tersebut.
c.
d.
Perusahaan
menandatangani
perjanjian
kerjasama dengan Mitra Produksi Sigaret
(MPS) untuk memproduksi sigaret kretek
tangan. Perjanjian ini umumnya berlaku untuk
jangka waktu bervariasi antara satu sampai
dengan tiga tahun dan dapat diperpanjang
atas persetujuan kedua belah pihak. Sebagai
akibat dari penurunan penjualan sigaret kretek
tangan (SKT) secara terus menerus, yang
disebabkan oleh adanya perubahan preferensi
konsumen, pada bulan Juni 2015 Perusahaan
telah mengubah volume produksi kontraktual,
yang menyebabkan adanya kompensasi
sebesar Rp604,3 miliar kepada seluruh MPS.
Kompensasi kepada MPS tersebut termasuk
dalam beban produksi untuk periode enam
bulan yang berakhir pada tanggal 30 Juni
2015 dan telah dibayarkan pada tanggal 3 Juli
2015.
e.
f.
Berdasarkan
keputusan
Rapat
Umum
Pemegang Saham Luar Biasa tanggal 18
September 2015, para pemegang saham
menyetujui transaksi pinjaman antar pihak
berafiliasi sebagai berikut:
- Perjanjian penerimaan fasilitas pinjaman
(uncommitted revolving facilities) dari Philip
Morris Finance S.A. dengan jumlah
penerimaan pinjaman sampai dengan 100%
ekuitas Perusahaan berdasarkan laporan
keuangan tahunan terakhir yang telah
diaudit.
- Perjanjian pemberian fasilitas pinjaman
(uncommitted revolving facilities) kepada
Philip Morris Finance S.A. dengan jumlah
pemberian pinjaman sampai dengan 100%
dari laba bersih Perusahaan berdasarkan
laporan keuangan tahunan terakhir yang
telah diaudit.
f.
supply
transactions
(tobacco,
raw
materials, cigarette packaging materials,
machinery and spare parts),
service transactions (leaf warehouse
management,
management
services,
information system services, sales and
brand management services, technical
support for research and development and
personnel services),
trademark license, trademark sub-license,
contract manufacturing, financing.
The
uncommitted
revolving
facilities
agreement to Philip Morris Finance S.A. with
a maximum amount up to 100% of the net
income of the Company based on its latest
annual audited financial statements.
g.
g.
30 Juni/
June 2016
Persentase pendapatan
TD terhadap penjualan
bersih konsolidasian interim
i.
30 Juni/
June 2016
30 Juni/
June 2015
0.06%
Fasilitas kredit
USD (dalam jutaan)
Rp (dalam jutaan)
65
4,200,000
0.08%
j.
i.
31 Desember/
December 2015
196
4,850,000
Total facilities
USD (in million)
Rp (in million)
Unused credit facilities
65
4,197,375
196
4,843,347
KOMITMEN
COMMITMENTS
275,490
b. Sewa
Commitment
(in millions rupiah)
366,961
b. Leases
233,110
237,816
513,000
475,004
Jumlah
746,110
712,820
Total
KONTINJENSI
CONTINGENCIES
284,317
224,945