Managements
statements
Auditors responsibility
responsibility
for
the
financial
(i)
(i)
(ii)
(ii)
Qualified opinion
Emphasis of matter
Hal lain
Other matter
Other matter(continued)
Catatan /
Notes
31 Desember 2014 /
December 31, 2014
1 Januari 2013/
31 Desember 2012 /
January 1, 2013/
December 31, 2012
31 Desember 2013 /
December 31, 2013
ASET
ASSETS
ASET LANCAR
Kas dan bank
Piutang usaha pihak ketiga - neto
Piutang lain-lain pihak ketiga
Persediaan - neto
Uang muka
Pajak dibayar di muka
Bagian lancar biaya
dibayar di muka
38.116.407.588
16.812.859.601
43.723.538.512
30.712.768.399
64.883.124.615
95.034.218.072
14a
457.995.281
3.390.493.938
74.052.434
8.668.571.401
146.062.197
5.998.313.156
941.231.147
160.385.146
4.436.575.423
17.361.630.680
2l,9
4.739.717.215
15.549.286.380
15.481.530.706
CURRENT ASSETS
Cash on hand and
in banks
Trade receivables third parties - net
Other receivables third parties
Inventories - net
Advances
Prepaid tax
Current portion of
prepaid expenses
86.160.006.256
104.330.877.096
176.197.878.539
2h,2i,3
5,32,33
2i,2j,3,
6,32,33
2i,2j,
7,32,33
2k,3,8
NON-CURRENT ASSETS
726.188.714
3.380.991.849
2.064.183.046
9.739.418.128
3.100.000.000
548.832.120
644.762.215.710
114.708.000
1.051.311.701.162
58.515.263
1.587.892.169
Jumlah Aset
Tidak Lancar
647.667.295.470
1.069.727.350.691
1.231.044.986.638
Total Non-current
Assets
JUMLAH ASET
733.827.301.726
1.174.058.227.787
1.407.242.865.177
TOTAL ASSETS
7.056.050.723
Catatan /
Notes
31 Desember 2014 /
December 31, 2014
31 Desember 2013 /
December 31, 2013
1 Januari 2013/
31 Desember 2012 /
January 1, 2013/
December 31, 2012
LIABILITAS DAN
EKUITAS
LIABILITAS
JANGKA
PENDEK
Utang usaha pihak ketiga
Utang lain-lain pihak ketiga
Utang pajak
Beban masih
harus dibayar
Uang muka
pelanggan
Bagian liabilitas
jangka panjang
yang jatuh tempo
dalam waktu
satu tahun:
Utang bank
Utang
pembiayaan
konsumen
Utang sewa
pembiayaan
Utang
pembelian aset
tetap
Jumlah Liabilitas
Jangka Pendek
LIABILITIES AND
EQUITY
2i,13
32,33
2i,32,33
3,14b
2i,15,
32,33
13.528.201.148
8.897.314.665
13.603.727.225
276.491.772
6.015.146.607
78.390.195
8.528.859.013
426.004.278
8.081.192.446
31.105.672.516
8.274.211.051
18.758.562
325.659.000
470.945.000
853.065.648
CURRENT
LIABILITIES
Trade payables third parties
Other payables third parties
Taxes payable
Accrued expenses
Advances from
customers
2i,32,33
16
205.617.093.102
198.192.152.874
175.384.359.851
2i,17
34.247.416.101
50.145.356.044
48.448.959.158
2i,2p,18
54.114.646.173
52.634.524.090
46.492.000.461
2i,19
30.688.811.533
9.728.902.310
10.427.668.211
Current maturities of
long-term liabilities:
Bank loans
Consumer
financing
payables
Obligation under
finance lease
Purchase
of property and
equipment
payables
375.919.137.952
336.950.655.242
303.735.735.840
Total Current
Liabilities
Catatan /
Notes
31 Desember 2014 /
December 31, 2014
31 Desember 2013 /
December 31, 2013
1 Januari 2013/
31 Desember 2012 /
January 1, 2013/
December 31, 2012
LIABILITAS DAN
EKUITAS (lanjutan)
LIABILITAS JANGKA
PANJANG
Liabilitas pajak
tangguhan
Liabilitas jangka
panjang - setelah
dikurangi bagian
yang jatuh tempo
dalam waktu satu
tahun:
Utang bank
Utang
pembiayaan
konsumen
Utang sewa
pembiayaan
Utang
pembelian
aset tetap
LIABILITIES AND
EQUITY (continued)
2u,3,14e
2i,32,33
16
64.470.845.241
85.179.845.238
66.059.742.539
NON-CURRENT
LIABILITIES
Deferred tax
liabilities
Long-term
liabilities - net of
current maturities:
327.101.451.733
Bank loans
Consumer
financing
44.673.780.179
payables
Obligation under
35.658.172.119
finance lease
Purchase of property
and equipment
84.934.492.571
payables
100.424.796.924
238.861.904.438
17.613.518.952
2i,2p,18
9.862.910.477
49.092.952.223
2i,19
2i,29,31,
32,33
20.989.909.223
9.808.840.251
26.370.835.644
4.169.277.636
7.194.338.187
5.038.149.169
Jumlah Liabilitas
Jangka Panjang
178.927.830.278
428.741.308.512
589.836.623.954
Total Non-current
Liabilities
JUMLAH LIABILITAS
554.846.968.230
765.691.963.754
893.572.359.794
TOTAL LIABILITIES
2i,17
2r,3,20
Catatan /
Notes
EKUITAS
Ekuitas yang dapat
Diatribusikan
Kepada Pemilik
Entitas Induk
Modal saham - nilai
nominal Rp 100
per saham
Modal dasar 6.380.000.000
saham
Modal ditempatkan
dan disetor penuh 3.972.222.100 dan
3.611.111.000
saham masingmasing pada tanggal
31 Desember 2014
dan
2013 dan
3.250.000.000
saham pada
tanggal
1 Januari 2013/
31 Desember 2012
21
Tambahan modal
disetor - neto
2s,22
Saldo laba (defisit) belum
ditentukan penggunaannya
Jumlah Ekuitas yang
Dapat Diatribusikan
kepada Pemilik
Entitas Induk
Kepentingan
Non-pengendali
31 Desember 2014 /
December 31, 2014
EQUITY
397.222.210.000
361.111.100.000
29.631.861.117
29.687.623.307
(247.710.689.854)
18.697.743.244
179.143.381.263
23
31 Desember 2013 /
December 31, 2013
1 Januari 2013/
31 Desember 2012 /
January 1, 2013/
December 31, 2012
409.496.466.551
(163.047.767)
48.475.272
(1.178.677.790)
Equity Attributable
to the Owners
of the Parent Entity
Share capital - Rp 100
par value
per share
Authorized 6,380,000,000
shares
Issued and fully
paid 3,972,222,100 and
3,611,111,000
shares as of
December 31,
2014 and
2013
and
3,250,000,000
shares as of
January 1, 2013/
December 31,
325.000.000.000
2012
Additional paid-in
2.868.569.914
capital - net
Unappropriated retained
184.008.898.034
earnings (deficit)
Total Equity
Attributable
to the Owners of
511.877.467.948
the Parent Entity
Non-controlling
35.281.203
Interests
Proforma equity arising
from business
combination
transaction
of entities under
1.757.756.232
common control
JUMLAH EKUITAS
178.980.333.496
408.366.264.033
513.670.505.383
TOTAL EQUITY
JUMLAH LIABILITAS
DAN EKUITAS
733.827.301.726
1.174.058.227.787
1.407.242.865.177
TOTAL LIABILITIES
AND EQUITY
2014
Catatan /
Notes
2013
(Disajikan Kembali
lihat Catatan 4 /
As Restated
see Note 4)
PENDAPATAN NETO
490.596.363.268
2t,24
660.759.891.076
(522.929.365.082)
2t,25
(430.481.565.241 )
COST OF REVENUES
(32.333.001.814 )
Beban pemasaran
(13.505.194.181)
2t,26
(17.024.394.342 )
(74.013.004.788)
(105.066.947.721)
2t,27
2t,28
(49.091.641.616 )
(185.658.949.626 )
Marketing expenses
General and administrative
expenses
Other operating expenses - net
RUGI USAHA
(224.918.148.504)
(21.496.659.749 )
(86.544.406.532 )
Finance costs
(108.041.066.281 )
LOSS BEFORE
INCOME TAX
(23.375.407.586)
(131.416.473.867)
Beban keuangan
(61.861.975.510)
RUGI SEBELUM
PAJAK PENGHASILAN
(286.780.124.014)
MANFAAT (BEBAN)
PAJAK PENGHASILAN
20.160.167.877
2u,14c,3
2.939.168.401
(266.619.956.137)
PENDAPATAN KOMPREHENSIF
LAIN
JUMLAH RUGI
KOMPREHENSIF TAHUN
BERJALAN
2t,29
(266.619.956.137)
230.278.325.835
NET REVENUES
(128.477.305.466)
(266.619.956.137)
(128.477.305.466)
(266.408. 433.098)
(211.523.039)
JUMLAH
(266.619.956.137)
(73,19 )
2d
(128.477.305.466 )
2v,30
(37,40 )
TOTAL
BASIC LOSS PER SHARE
ATTRIBUTABLE TO
OWNERS OF THE PARENT
The original consolidated financial statements included herein are in Indonesian language.
Tambahan Modal
Disetor - Neto /
Additional Paid-in
Capital - Net
Modal Saham /
Share Capital
325.000.000.000
2.868.569.914
184.008.898.034
Jumlah / Total
511.877.467.948
Kepentingan
Non-pengendali /
Non-controlling
Interests
Jumlah Ekuitas /
Total Equity
34.929.582
511.912.397.530
Balance as of
December 31, 2012
1.757.756.232
1.757.756.232
351.621
1.758.107.853
325.000.000.000
2.868.569.914
184.008.898.034
1.757.756.232
513.635.224.180
35.281.203
513.670.505.383
36.111.100.000
32.499.990.000
68.611.090.000
68.611.090.000
Biaya emisi
(5.680.936.607)
Issuance costs
Dividen
361.111.100.000
(36.817.920.876 )
(128.493.233.914)
29.687.623.307
(5.680.936.607 )
(5.680.936.607)
(36.817.920.876 )
(36.817.920.876)
(2.936.434.022)
18.697.743.244
(1.178.677.790)
(128.493.233.914 )
(2.936.434.022 )
408.317.788.761
15.928.448
(2.734.379 )
48.475.272
Dividend
(128.477.305.466 )
Total comprehensive
loss for 2013 (As restated - see
Note 4)
(2.939.168.401 )
408.366.264.033
Balance as of
December 31, 2013 (As restated
see Note 4)
The original consolidated financial statements included herein are in Indonesian language.
Tambahan Modal
Disetor - Neto /
Additional Paid-in
Capital - Net
Modal Saham /
Share Capital
Saldo 31 Desember 2013 (Disajikan
kembali lihat Catatan 4)
Penambahan saham
361.111.100.000
29.687.623.307
36.111.110.000
4.222.915.600
18.697.743.244
Jumlah / Total
(1.178.677.790)
-
(4.278.677.790 )
Kepentingan
Non-pengendali /
Non-controlling
Interests
Jumlah Ekuitas /
Total Equity
408.317.788.761
48.475.272
408.366.264.033
40.334.025.600
40.334.025.600
(4.278.677.790 )
(4.278.677.790 )
1.178.677.790
(266.408.433.098)
(266.408.433.098 )
(211.523.039 )
(266.619.956.137 )
397.222.210.000
29.631.861.117
(247.710.689.854)
179.143.381.263
(163.047.767 )
178.980.333.496
1.178.677.790
Issuance of shares
Difference arising from business
combination transaction of under
common control
1.178.677.790
Balance as of
December 31, 2013 (As restated
see Note 4)
Balance as of
December 31, 2014
2013
(Disajikan Kembali
lihat Catatan 4 /
As Restated
see Note 4)
2014
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
dan operasional
Pembayaran kas untuk karyawan
Pembayaran untuk (Penerimaan dari)
operasional lainnya
481.482.829.145
688.165.268.501
(267.028.367.164 )
(122.900.622.475 )
(198.929.972.006)
(83.793.662.402 )
(1.016.882.289)
1.958.812.542
90.536.957.217
94.302.052
(1.793.911.055)
407.400.446.635
1.051.623.821
(3.211.266.672)
88.837.348.214
405.240.803.784
(3.100.000.000)
78.423.703.010
(147.963.997.654 )
78.574.303.010
(600.000 )
60.229.120.500
(67.517.576.623 )
(150.000.000 )
(137.575.541.531)
(30.000.000 )
-
(24.512.748.212 )
(36.817.920.876 )
(9.808.840.230 )
(16.561.995.393 )
(12.891.862.542 )
(24.199.566.579 )
(16.171.211.355 )
(41.434.284.921 )
(105.955.329.789 )
(25.363.864.342 )
(78.897.027.975 )
(140.764.515.057 )
(145.957.503.237 )
(284.187.485.041 )
40.334.025.600
62.930.153.393
2013
(Disajikan Kembali
lihat Catatan 4 /
As Restated
see Note 4)
2013
2014
KENAIKAN (PENURUNAN)
NETO KAS DAN BANK
21.303.547.987
16.812.859.601
43.723.538.512
16.812.859.601
38.116.407.588
1.
1.
UMUM
a.
GENERAL
a.
10
its
commercial
1.
1.
UMUM (lanjutan)
a.
b.
c.
GENERAL (continued)
a.
Entitas Anak
Entitas Anak yang dikonsolidasikan dan
persentase kepemilikan Perusahaan pada tanggal
31 Desember 2014 dan 2013 adalah sebagai
berikut:
Entitas Anak /
Subsidiaries
Domisili /
Domicile
Tahun Awal
Operasi
Komersial /
Start of
Commercial
Operations
Subsidiaries
The
consolidated
Subsidiaries
and
the percentages of equity held by the
Company as of December 31, 2014 and 2013
are as follows:
Persentase Kepemilikan /
Percentage of Ownership
Kegiatan Usaha /
Principal Activity
2014
2013
Jumlah Aset /
Total Assets
2014
2013
2007
99,20%
99,20%
38.106.123.765
51.706.917.132
2008
Taksi / Taxi
Jasa angkutan /
Public transport
99,00%
99,00%
25.170.087.778
28.808.686.564
2008
Pertambangan / Minning
99,90%
99,90%
1.777.137.622
11.583.954.217
2008
Pertambangan / Minning
99,00%
99,00%
1.422.737.295
1.042.006.909
2005
Transportasi / Transportation
95,00%
95,00%
15.241.358.006
18.536.675.735
11
1.
1.
UMUM (lanjutan)
c.
c.
Entitas Anak /
Subsidiaries
Domisili /
Domicile
GENERAL (continued)
Tahun Awal
Operasi
Komersial /
Start of
Commercial
Operations
Subsidiaries (continued)
Persentase Kepemilikan /
Percentage of Ownership
Kegiatan Usaha /
Principal Activity
2014
2013
Jumlah Aset /
Total Assets
2014
2013
Jakarta
1981
Taksi / Taxi
99,98%
16.728.699.002
Jakarta
2013
Taksi / Taxi
99,50%
14.519.000.400
12
1.
1.
UMUM (lanjutan)
c.
GENERAL (continued)
c.
Subsidiaries (continued)
Sepengendali
Kombinasi
(lanjutan)
Bisnis
Entitas
PT Pandu Persada
Sarana Mukti
PT Andika Semesta
ASET
Kas dan bank
Piutang lain-lain
Biaya dibayar di muka
Pajak dibayar di muka
Piutang pihak berelasi
Aset tetap - neto
Aset pajak tangguhan
9.176.000
2.531.363
137.500.000
15.104.748.958
149.065.679
165.007.336
4.123.174
529.921.210
21.287.681
29.650.000
20.933.505.027
-
ASSETS
Cash on hand and in banks
Other receivables
Prepaid expenses
Prepaid taxes
Due from related parties
Property and equipment - net
Deferred tax assets
JUMLAH ASET
15.403.022.000
21.683.494.428
TOTAL ASSETS
LIABILITAS
LIABILITIES
Utang lain-lain
Beban masih harus dibayar
Utang pihak berelasi
Utang bank jangka panjang
Liabilitas imbalan kerja
jangka panjang
12.043.651
15.838.175.384
-
66.346.544
603.398
18.877.927.334
3.227.831.932
244.648.733
Other payables
Accrued expenses
Due to related parties
Long-term bank loans
Long-term employee
benefits liability
JUMLAH LIABILITAS
15.850.219.035
22.417.357.941
TOTAL LIABILITIES
EKUITAS
EQUITY
Modal saham
Defisit
250.000.000
(697.197.035)
(447.197.035)
15.403.022.000
13
1.250.000.000
(1.983.863.513)
Share capital
Deficit
1.
1.
UMUM (lanjutan)
c.
GENERAL (continued)
c.
Kombinasi
(lanjutan)
Bisnis
Entitas
PT Pandu Persada
Sarana Mukti
PT Andika Semesta
1.100.000.000
2.000.000.000
(447.197.035)
2.235.985
1.544.961.050
2.733.716.740
d.
Susunan
Dewan
Komisaris
dan
Direksi
Perusahaan pada tanggal 31 Desember 2014 dan
2013 adalah sebagai berikut:
Komisaris Independen
Dewan Direksi
Direktur Utama
Wakil Direktur Utama
Direktur
Direktur Independen
Dewan Komisaris
Komisaris Utama
Komisaris
Consideration transferred
Less:
Carrying amount of
net equity of entities
Non-controling interest
(733.863.513)
146.773
d.
Subsidiaries (continued)
2014
2013
Marzuki Usman
Robertus Setiawan Leonardi
William Briones Chiongbian II
Michael Rusli
Alfian Noor
Suhartono Suratman
Aqlani Maza
Andianto Setiabudi
Cece Kadarisman
Robertus Setiawan Leonardi
Wahyudi Parulian
Herly Hernawan
14
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Board of Directors
President Director
Vice President Director
Director
Independent Director
1.
1.
UMUM (lanjutan)
d.
GENERAL (continued)
d.
Ketua
Anggota
Sekretaris Korporat
e.
2014
Alfian Noor
Nana Sukmana
Anton Hilman
Jofial Mecca Alwis
2013
Marzuki Usman
Kanaka Puradireja
Efrizal Ramli
Toto Moeljono
Coorporate Secretary
Kepatuhan terhadap
Keuangan (SAK)
Standar
Issuance
of
Statements
Consolidated
Financial
2.
a.
Chairman
Members
2.
SUMMARY
POLICIES
a.
Akuntansi
OF
SIGNIFICANT
Compliance with
Standards (SAK)
ACCOUNTING
Financial
Accounting
15
2.
IKHTISAR
(lanjutan)
b.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
of
The
accounting
policies
adopted
in
the preparation of the consolidated financial
statements are consistent with those adopted
in the preparation of the consolidated financial
statements
for
the
year
ended
December 2013, except for the adoption of
several amended and new PSAK and ISAK
effective January 1, 2014 as disclosed in this
Note.
16
2.
IKHTISAR
(lanjutan)
c.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Dasar Konsolidasi
d.
Basis of Consolidation
(a) Subsidiaries
17
2.
IKHTISAR
(lanjutan)
d.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
18
2.
IKHTISAR
(lanjutan)
d.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
19
2.
IKHTISAR
(lanjutan)
e.
f.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Dalam
menerapkan
metode
penyatuan
kepentingan tersebut, unsur-unsur laporan
keuangan dari entitas yang bergabung disajikan
seolah-olah penggabungan tersebut telah terjadi
sejak awal periode entitas yang bergabung
berada dalam sepengendalian.
20
2.
IKHTISAR
(lanjutan)
g.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
1.
1.
Memiliki
pengendalian
ataupun
pengendalian
bersama
terhadap
Perusahaan,
(ii) Memiliki pengaruh signifikan terhadap
Perusahaan, atau
(iii) Merupakan personil manajemen kunci
dari Grup ataupun entitas induk dari
Perusahaan.
2.
(i)
2.
(vi) Entitas
yang
dikendalikan
atau
dikendalikan bersama oleh orang yang
diidentifikasi dalam angka (1) di atas.
21
2.
IKHTISAR
(lanjutan)
g.
KEBIJAKAN
Transaksi
(lanjutan)
dengan
AKUNTANSI
PENTING
Pihak-pihak
Berelasi
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
with
Related
Parties
Transactions
(continued)
ACCOUNTING
i.
Instrumen Keuangan
Financial Instruments
Aset Keuangan
Financial Assets
22
2.
IKHTISAR
(lanjutan)
i.
j.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
Liabilitas Keuangan
Financial Liabilities
Offsetting
Liabilities
j.
of
Financial
Assets
and
23
2.
IKHTISAR
(lanjutan)
j.
k.
l.
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Manajemen
awalnya
menentukan
apakah
terdapat bukti objektif penurunan nilai individual
atas aset keuangan yang signifikan secara
individual. Jika manajemen menentukan tidak
terdapat bukti objektif mengenai penurunan nilai
aset keuangan individual, terlepas aset tersebut
signifikan ataupun tidak, maka aset tersebut
dimasukkan ke dalam kelompok aset keuangan
dengan risiko kredit yang serupa dan menentukan
penurunan nilai secara kolektif. Aset yang
penurunan nilainya diakui secara individual, tidak
termasuk dalam penilaian penurunan nilai secara
kolektif.
Persediaan
Inventories
Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line
method. Long-term portion of prepaid
expenses is presented under non-current
assets in the consolidated statement of
financial position.
24
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
m. Aset Tetap
ACCOUNTING
Tahun / Years
Bangunan
Kendaraan
Alat berat
Peralatan kantor
Peralatan bengkel
2014
2013
20
5
5
4
4
20
8
8
4
4
Buildings
Vehicles
Heavy equipment
Office equipment
Workshop equipment
25
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
ACCOUNTING
n. Goodwill
Pengakuan
Catatan 2d.
n.
awal
goodwill
dijabarkan
Goodwill
pada
o.
Computer software
26
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
p. Sewa
p.
Leases
(1) Aset
yang
pembiayaan
(1)
diperoleh
dengan
sewa
Sewa
aset
tetap
di
mana
Grup
mengasumsikan telah menerima pengalihan
seluruh risiko dan manfaat kepemilikan aset
secara substansial diklasifikasikan sebagai
sewa pembiayaan. Sewa pembiayaan
dikapitalisasi pada awal sewa sebesar jumlah
yang lebih rendah antara nilai wajar aset
sewaan atau nilai kini dari pembayaran sewa
minimum.
Setiap
pembayaran
sewa
dialokasikan antara bagian liabilitas dan
beban keuangan sedemikian rupa sehingga
menghasilkan tingkat suku bunga yang
konstan atas saldo liabilitas. Jumlah liabilitas
sewa, setelah dikurangi beban keuangan,
termasuk dalam utang sewa pembiayaan.
Beban bunga dibebankan ke dalam laporan
laba rugi komprehensif konsolidasian selama
periode sewa sedemikian rupa sehingga
menghasilkan suatu tingkat bunga konstan
atas saldo liabilitas dari setiap periode.
27
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
p. Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Leases (continued)
(2)
28
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
Impairment
(continued)
of
ACCOUNTING
Non-financial
Asset
Long-term
Benefits
Liabilities
for
Employees
s.
selisih
setoran
dengan
dengan
dalam
29
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
t.
ACCOUNTING
t.
u. Pajak Penghasilan
Income Tax
30
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Pajak Kini
Current Tax
Pajak Tangguhan
Deferred Tax
31
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
v.
w. Dividen
Pembagian dividen kepada para pemegang
saham Perusahaan diakui sebagai liabilitas dalam
laporan keuangan konsolidasian pada periode
ketika dividen tersebut disetujui oleh para
pemegang saham Perusahaan.
Dividend
Dividend distribution to the Companys
shareholders is recognised as a liability in the
consolidated financial statements in the period
in which the dividends are approved to the
Companys shareholders.
x.
x. Informasi Segmen
Segmen usaha dilaporkan dengan cara yang
sesuai
dengan
pelaporan
internal
yang
dipersiapkan
untuk
pembuat
keputusan
operasional. Pembuat keputusan operasi adalah
pihak
yang
bertanggung
jawab
untuk
mengalokasikan sumber daya dan menilai kinerja
segmen operasi.
Segment Information
Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision maker.
The chief operating decision maker is
responsible for allocating resources and
assessing performance of the operating
segments.
32
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
2.
PENTING
x.
3.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
PERTIMBANGAN,
ESTIMASI
AKUNTANSI YANG PENTING
DAN
3.
ASUMSI
CRITICAL
ACCOUNTING
JUDGMENTS,
ESTIMATES AND ASSUMPTIONS
Pertimbangan
Akuntansi
Kebijakan
dalam
Penerapan
33
3.
PERTIMBANGAN,
ESTIMASI
DAN
AKUNTANSI YANG PENTING (lanjutan)
Pertimbangan
dalam
Akuntansi (lanjutan)
Penerapan
3.
ASUMSI
CRITICAL
ACCOUNTING
JUDGMENTS,
ESTIMATES AND ASSUMPTIONS (continued)
Judgments in the Application of Accounting
Policies (continued)
Kebijakan
Penentuan
mata
uang
fungsional
mungkin
memerlukan
pertimbangan
karena
berbagai
kompleksitas, antara lain, entitas dapat bertransaksi di
lebih dari satu mata uang dalam kegiatan usahanya
sehari-hari.
Pajak Penghasilan
Income Taxes
Sewa
Leases
Group as lessee
34
3.
PERTIMBANGAN,
ESTIMASI
DAN
AKUNTANSI YANG PENTING (lanjutan)
Pertimbangan
dalam
Akuntansi (lanjutan)
Penerapan
3.
ASUMSI
CRITICAL
ACCOUNTING
JUDGMENTS,
ESTIMATES AND ASSUMPTIONS (continued)
Judgments in the Application of Accounting
Policies (continued)
Kebijakan
Sewa (lanjutan)
Leases (continued)
Group as lessor
Penurunan Persediaan
Impairment of Inventories
35
3.
PERTIMBANGAN,
ESTIMASI
DAN
AKUNTANSI YANG PENTING (lanjutan)
3.
ASUMSI
CRITICAL
ACCOUNTING
JUDGMENTS,
ESTIMATES AND ASSUMPTIONS (continued)
The Group reviews the carrying amounts of the nonfinancial assets as at the end of each consolidated
statement of financial position date to determine
whether there is any indication of impairment. If any
such indication exists, the assets recoverable
amount or value in use is estimated. Goodwill is
subject to annual impairment test and whenever
there is an indication that such asset may be
impaired.
36
3.
PERTIMBANGAN,
ESTIMASI
DAN
AKUNTANSI YANG PENTING (lanjutan)
3.
ASUMSI
CRITICAL
ACCOUNTING
JUDGMENTS,
ESTIMATES AND ASSUMPTIONS (continued)
Grup
menerapkan
akuntansi
akuisisi
yang
mensyaratkan penggunaan estimasi akuntansi secara
ekstensif dalam mengalokasikan harga beli kepada
nilai pasar wajar aset dan liabilitas yang diakuisisi,
termasuk aset tak berwujud. Akuisisi bisnis tertentu
oleh Grup menimbulkan goodwill. Jumlah tercatat
goodwill diungkapkan di dalam Catatan 12 atas
laporan keuangan konsolidasian.
37
4.
PENYAJIAN KEMBALI
KONSOLIDASIAN
LAPORAN
4.
KEUANGAN
RESTATEMENT
OF
THE
FINANCIAL STATEMENTS
CONSOLIDATED
1.
Nilai tercatat /
Carrying amount
159.610.080.000
20.676.583.334
20.201.494.500
200.488.157.834
Keterangan / Description
1
2
3
4
5
6
7
8
9
10
11
12
Jumlah / Total
Nilai tercatat /
Carrying amount
56.983.815.000
31.911.915.000
24.586.590.000
17.806.950.000
8.599.500.000
5.991.510.000
5.096.700.000
2.766.750.000
1.877.400.000
1.977.150.000
1.220.100.000
791.700.000
159.610.080.000
Kendaraan / Vehicles
No.
1
2
3
4
5
6
7
8
9
10
11
12
38
Jumlah Unit /
Total unit
69
9
14
5
2
7
2
1
1
1
1
1
Nilai tercatat /
Carrying amount
13.356.000.000
1.575.000.000
1.260.000.000
1.217.562.500
1.022.875.000
931.975.000
923.125.000
146.125.000
108.500.000
78.750.000
46.927.083
9.843.750
113
20.676.683.333
4.
4.
KEUANGAN
RESTATEMENT
OF
THE
CONSOLIDATED
FINANCIAL STATEMENTS (continued)
Jumlah Unit /
Total unit
Komatsu PC
Komatsu D85E-SS-2
Komatsu GD
Komatsu PC 400LCSE-8
Jumlah / Total
8
3
2
1
Nilai tercatat /
Carrying amount
9.617.652.000
4.646.565.000
3.518.113.500
2.419.164.000
14
20.201.494.500
39
4.
4.
KEUANGAN
31 Desember 2013 /
December 31, 2013
Dilaporkan
Sebelumnya /
As Previously
Reported
RESTATEMENT
OF
THE
CONSOLIDATED
FINANCIAL STATEMENTS (continued)
Disajikan
Kembali /
As Restated
Dilaporkan
Sebelumnya /
As Previously
Reported
Disajikan
Kembali /
As Restated
ASET
ASET LANCAR
Kas dan bank
Piutang usaha pihak ketiga - neto
Piutang lain-lain - pihak ketiga
Persediaan - neto
Pajak dibayar di muka
Bagian lancar biaya dibayar di muka
Jumlah Aset Lancar
ASSETS
16.638.676.266
16.812.859.601
43.437.751.481
43.723.538.512
64.883.124.615
75.070.459
5.998.313.156
941.231.147
64.883.124.615
146.062.197
5.998.313.156
941.231.147
95.034.218.072
154.315.882
4.436.575.423
17.361.630.680
95.034.218.072
160.385.146
4.436.575.423
17.361.630.680
14.881.865.167
15.549.286.380
15.215.874.998
15.481.530.706
CURRENT ASSETS
Cash on hand and in banks
Trade receivables third parties - net
Other receivables - third parties
Inventories - net
Prepaid tax
Current portion of prepaid
expenses
103.418.280.810
104.330.877.096
175.640.366.536
176.197.878.539
3.380.991.849
36.384.880.099
18.600.000.000
399.766.442
1.215.761.605.011
58.515.263
1.587.892.169
3.380.991.849
9.739.418.128
3.100.000.000
548.832.120
1.051.311.701.162
58.515.263
1.587.892.169
7.056.050.723
12.680.891.309
28.472.259.000
1.068.978.316
1.157.755.556.715
58.515.263
2.063.508.845
7.056.050.723
9.832.117.774
28.472.259.000
1.068.978.316
1.182.493.556.717
58.515.263
2.063.508.845
NON-CURRENT ASSETS
Prepaid expenses - net of
of current portion
Due from related parties - net
Advances
Deferred tax assets - net
Property and equipment - net
Goodwill
Others assets
1.276.173.650.833
1.069.727.350.691
1.209.155.760.171
1.231.044.986.638
JUMLAH ASET
1.379.591.931.643
1.174.058.227.787
1.384.796.126.707
1.407.242.865.177
TOTAL ASSETS
8.897.314.665
78.390.195
8.528.859.013
8.274.211.051
470.945.000
13.603.727.225
426.004.278
8.081.192.446
18.758.563
853.065.648
13.603.727.225
426.004.278
8.081.192.446
18.758.563
853.065.648
CURRENT LIABILITIES
Trade payables - third parties
Other payables - third parties
Taxes payable
Accrued expenses
Advances from customers
194.964.320.942
102.779.880.134
198.192.152.874
50.145.356.044
52.634.524.090
175.384.359.851
94.940.959.619
175.384.359.851
48.448.959.158
46.492.000.461
9.728.902.310
9.728.902.310
10.427.668.211
10.427.668.211
Current maturities of
long-term liabilities:
Bank loans
Consumer financing payables
Obligation under finance lease
Purchase for property
and equipment payables
341.244.309.717
336.950.655.242
303.735.735.841
303.735.735.841
40
4.
4.
KEUANGAN
31 Desember 2013 /
December 31, 2013
Dilaporkan
Sebelumnya /
As Previously
Reported
RESTATEMENT
OF
THE
CONSOLIDATED
FINANCIAL STATEMENTS (continued)
Disajikan
Kembali /
As Restated
Dilaporkan
Sebelumnya /
As Previously
Reported
Disajikan
Kembali /
As Restated
(lanjutan)
(continued)
85.179.845.238
66.059.742.538
238.861.904.438
17.613.518.952
49.092.952.223
327.101.451.733
80.331.952.298
66.059.742.538
NON-CURRENT LIABILITIES
Deferred tax liabilities net
20.989.909.223
3.093.799.984
20.989.909.223
9.808.840.251
84.934.492.571
5.821.218.121
6.949.689.454
7.194.338.187
4.899.136.075
421.781.619.512
428.741.308.512
569.147.993.336
589.836.623.953
JUMLAH LIABILITAS
763.025.929.229
765.691.963.754
872.883.729.177
893.572.359.794
TOTAL LIABILITIES
361.111.100.000
361.111.100.000
325.000.000.000
325.000.000.000
EQUITY
Share capital
29.687.623.307
29.687.623.307
2.868.569.914
2.868.569.914
225.716.421.077
18.697.743.244
184.008.898.034
184.008.898.034
EKUITAS
Modal saham
Tambahan modal
disetor - neto
Saldo laba belum ditentukan
penggunaanya
Jumlah ekuitas yang dapat
diatribusikan kepada pemilik
entitas induk
616.515.144.384
409.496.466.551
511.877.467.948
511.877.467.948
Kepentingan Non-pengendali
50.858.030
48.475.272
34.929.582
35.281.203
(1.178.677.790)
1.757.756.232
Non-controlling Interests
Proforma equity arising
from business combination
transaction of entities under
common control
616.566.002.414
408.366.264.033
511.912.397.530
513.670.505.383
TOTAL EQUITY
1.379.591.931.643
1.174.058.227.787
1.384.796.126.707
1.407.242.865.177
TOTAL LIABILITIES
AND EQUITY
JUMLAH EKUITAS
JUMLAH LIABILITAS
DAN EKUITAS
41
4.
4.
KEUANGAN
RESTATEMENT CONSOLIDATED
STATEMENTS (continued)
FINANCIAL
31 Desember 2013 /
December 31, 2013
Dilaporkan
Sebelumnya /
As Previously
Reported
Disajikan
Kembali /
As Restated
646.222.043.326
660.759.891.076
(416.490.910.429)
(430.481.565.241 )
LABA KOTOR
229.731.132.897
230.278.325.835
Beban pemasaran
Beban umum dan administrasi
Pendapatan (beban) usaha lainnya - neto
(16.997.981.838)
(47.373.323.150)
21.387.480.815
(17.024.394.342)
(49.091.641.616)
(185.658.949.626)
Marketing expenses
General and administrative expenses
Other operating income (expense) - net
PENDAPATAN NETO
BEBAN POKOK PENDAPATAN
NET REVENUES
COST OF REVENUES
GROSS PROFIT
186.747.308.724
(21.496.659.749)
Beban keuangan
(84.681.463.092)
(86.544.406.532)
Finance costs
102.065.845.632
(108.041.066.281)
INCOME (LOSS)
BEFORE INCOME TAX
BEBAN PAJAK
PENGHASILAN - NETO
(23.524.473.265)
(23.375.407.586)
INCOME TAX
EXPENSE - NET
(131.416.473.867)
PENDAPATAN KOMPREHENSIF
LAIN
78.541.372.367
-
2.939.168.401
78.541.372.367
(128.477.305.466)
78.541.372.367
OTHER COMPREHENSIVE
INCOME
(128.477.305.466)
78.525.443.919
15.928.448
(128.493.233.914)
15.928.448
JUMLAH
78.541.372.367
(128.477.305.466)
TOTAL
(37,40)
22,94
42
4.
4.
KEUANGAN
RESTATEMENT CONSOLIDATED
STATEMENTS (continued)
FINANCIAL
31 Desember 2013 /
December 31, 2013
Dilaporkan
Sebelumnya /
As Previously
Reported
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas untuk karyawan
Pembayaran untuk
operasional lainnya
Disajikan
Kembali /
As Restated
672.935.012.446
(193.403.040.390)
(79.417.485.585)
688.165.268.501
(198.929.972.006)
(83.793.662.402)
4.147.987.289
1.958.812.542
404.262.473.760
1.050.626.743
(3.284.921.492)
407.400.446.635
1.051.623.821
(3.211.266.672)
402.028.179.011
405.240.803.784
60.229.120.500
(175.052.569.417)
(23.703.988.791)
22.583.163
(18.600.000.000)
60.229.120.500
(67.517.576.623)
(137.575.541.531)
(3.100.000.000)
(157.108.854.545)
(147.963.997.654)
(4.000.000)
62.930.153.393
62.930.153.393
(24.512.748.212)
(2.727.418.137)
(36.817.920.876)
(49.563.430.920)
(77.034.687.940)
(143.992.346.989)
(24.512.748.212)
(36.817.920.876)
(16.561.995.393)
(24.199.566.579 )
(25.363.864.342)
(78.897.027.975)
(140.764.515.057)
(271.718.399.681)
(284.187.485.041)
(26.799.075.215)
(26.910.678.911)
NET DECREASE IN
CASH ON HAND AND IN BANKS
43.437.751.481
43.723.538.512
16.638.676.266
16.812.859.601
43
5.
5.
2014
Kas Rupiah
Bank
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank CIMB Niaga Tbk
PT Bank Jabar Banten Syariah
PT MNC Bank Internasional Tbk
(dahulu PT Bank ICB
Bumiputera Tbk)
PT Bank International
Indonesia Tbk
PT ICBC Indonesia
PT Bank Bukopin Tbk
PT Bank Central Asia Tbk
PT Bank Syariah Mandiri
PT Bank Panin Tbk
PT Bank Ganesha
PT Bank Windu Kencana
Internasional Tbk
PT Bank Bisnis Indonesia Tbk
PT Bank UOB Indonesia
PT Bank Mayora
PT Bank Resona Perdania
PT Bank Danamon Tbk
PT Bank Harda Internasional
PT Bank Rabobank
International Indonesia
PT Bank Mutiara Tbk
PT Bank Permata Tbk
PT Bank Index Selindo
PT Bank SBI Indonesia
PT Bank Hana
PT Bank Tabungan Negara
(Persero) Tbk
PT Bank Mega Tbk
Sub-jumlah
1.241.358.071
5.404.564.932
21.592.865.655
1.574.253.601
1.079.101.428
775.975.496
456.828.560
839.178.730
1.745.153.460
236.795.495
163.307.675
331.318
89.357.347
52.480.000
44.217.958
38.775.006
14.840.603
14.357.153
5.855.829
1.172.035
46.727.056
6.162.997.317
100.700.279
114.424.585
37.040.686
2.790.110
2.432.257
2.226.000
1.607.203
1.352.648
1.217.793
1.125.684
2.972.520
2.718.000
2.516.794
11.295.048
1.063.017
200.864
188.000
154.285
2.057
-
131.199.962
46.262.565
550.285
36.513.574
4.113.003
24.342.322.628
232.080
230.849
11.097.379.242
Banks
Rupiah
PT Bank Mandiri (Persero)Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank CIMB Niaga Tbk
PT Bank Jabar Banten Syariah
PT MNC Bank Internasional Tbk
(formerly PT Bank ICB
Bumiputera Tbk)
PT Bank International
Indonesia Tbk
PT ICBC Indonesia
PT Bank Bukopin Tbk
PT Bank Central Asia Tbk
PT Bank Syariah Mandiri
PT Bank Panin Tbk
PT Bank Ganesha
PT Bank Windu Kencana
Internasional Tbk
PT Bank Bisnis Indonesia Tbk
PT Bank UOB Indonesia
PT Bank Mayora
PT Bank Resona Perdania
PT Bank Danamon Tbk
PT Bank Harda Internasional
PT Bank Rabobank
International Indonesia
PT Bank Mutiara Tbk
PT Bank Permata Tbk
PT Bank Index Selindo
PT Bank SBI Indonesia
PT Bank Hana
PT Bank Tabungan Negara
(Persero)Tbk
PT Bank Mega Tbk
Sub-total
12.532.726.889
12.532.726.889
208.940.181
101.975.246
310.915.427
US Dollars
PT Bank Mandiri (Persero)Tbk
PT Bank Central Asia Tbk
Sub-total
Jumlah
38.116.407.588
16.812.859.601
Total
44
5.
5.
6.
6.
2013
Disajikan Kembali /
As Restated
2014
Penyewaan alat berat
Rental kendaraan
Kargo
Bus pariwisata
Perjalanan wisata dan tiket
58.484.975.350
22.415.618.622
996.415.993
476.214.000
228.837.668
45.114.293.756
22.034.041.766
4.115.243.591
837.224.000
161.909.858
Jumlah
Penyisihan
penurunan nilai piutang
82.602.061.633
72.262.712.971
(51.889.293.234 )
(7.379.588.356)
Total
Allowance for impairment
in value of receivables
30.712.768.399
64.883.124.615
Jumlah - Neto
b.
b.
Total - Net
2013
Disajikan Kembali /
As Restated
2014
Belum jatuh tempo
Telah jatuh tempo namun tidak
mengalami penurunan nilai
1 30 hari
31 60 hari
61 90 hari
91 120 hari
Lebih dari 120 hari
5.005.599.478
7.087.033.875
2.909.453.760
3.374.319.006
2.220.187.023
1.722.719.807
15.480.489.325
9.495.005.386
6.600.600.906
3.041.676.452
3.090.050.524
35.568.757.472
51.889.293.234
7.379.588.356
(51.889.293.234)
(7.379.588.356)
Jumlah - Neto
30.712.768.399
64.883.124.615
Impaired receivable
Allowance for impairment
of receivables
Total - Net
45
6.
6.
THIRD
PARTIES
2014
7.
TRADE RECEIVABLES
(continued)
2013
Saldo awal
Penyisihan penurunan nilai
piutang usaha tahun berjalan
(lihat Catatan 28)
(7.379.588.356)
(4.323.584.667)
(44.509.704.878)
(3.056.003.689)
Beginning balance
Allowance for impairment
of trade receivables for the year
(see Note 28)
Saldo Akhir
(51.889.293.234)
(7.379.588.356)
Ending Balance
7.
2013
Disajikan Kembali /
As Restated
2014
Pengemudi
Karyawan
Lain-lain
239.435.040
177.528.241
41.032.000
103.012.677
43.049.520
-
Driver
Employees
Others
Jumlah
457.995.281
146.062.197
Total
46
8.
8.
PERSEDIAAN
Rincian persediaan adalah sebagai berikut:
2014
Suku cadang
Penyisihan penurunan nilai
persediaan
4.280.013.739
Neto
3.390.493.938
6.826.006.529
(889.519.801 )
(827.693.373)
Spare parts
Allowance for impairment
of inventories
5.998.313.156
9.
INVENTORIES
Net
2014
2013
Saldo awal
Penyisihan tahun berjalan
827.693.373
61.826.428
583.777.908
243.915.465
Beginning balance
Allowance for the year
Saldo Akhir
889.519.801
827.693.373
Ending Balance
9.
PREPAID EXPENSES
The details of prepaid expenses are as follows:
2013
Disajikan Kembali /
As Restated
2014
Sewa tanah dan bangunan
Asuransi kendaraan, alat berat
dan kargo
Biaya perijinan operasi
4.588.449.909
6.288.119.196
877.456.020
-
8.952.659.033
3.689.500.000
Jumlah
5.465.905.929
18.930.278.229
Total
(4.739.717.215 )
(15.549.286.380 )
Less-current portion
3.380.991.849
Long-term Portion
726.188.714
47
10.
ADVANCES
2014
Saldo Awal /
Beginning
Balance
Biaya Perolehan
Pemilikan Langsung
Tanah
Bangunan
Kendaraan
Alat berat
Peralatan kantor
Peralatan bengkel
Penambahan /
Additions
Pengurangan /
Deductions
Reklasifikasi /
Reclassifications
Saldo Akhir /
Ending Balance
1.389.000.001
711.000.000
961.411.843.261
495.299.795.177
10.101.914.257
523.365.192
600.000
-
211.563.940.090
136.705.983.660
-
6.898.350.000
-
1.389.000.001
711.000.000
756.746.253.171
358.593.811.517
10.102.514.257
523.365.192
Acquisition Cost
Direct Ownership
Land
Buildings
Vehicles
Heavy equipment
Office equipment
Workshop equipment
Sub-jumlah
1.469.436.917.888
600.000
348.269.923.750
6.898.350.000
1.128.065.944.138
Sub-total
Sewa
Kendaraan
Alat berat
55.499.491.138
112.099.906.500
3.642.286.000
-
32.494.750.000
50.483.129.000
(6.898.350.000)
-
19.748.677.138
61.616.777.500
Lease
Vehicles
Heavy equipment
Sub-jumlah
167.599.397.638
3.642.886.000
82.977.879.000
(6.898.350.000)
81.366.054.638
Sub-total
1.209.431.398.776
Total Acquisition
Cost
Jumlah Biaya
Perolehan
1.637.036.315.526
3.642.886.000
431.247.802.750
Akumulasi
Penyusutan
Pemilikan Langsung
Bangunan
Kendaraan
Alat berat
Peralatan kantor
Peralatan bengkel
300.180.588
303.193.355.138
224.558.836.812
6.942.753.267
424.193.992
35.550.000
121.416.102.491
68.540.727.543
1.425.160.498
71.062.660
106.599.861.405
90.008.385.639
-
3.920.862.500
-
335.730.588
321.930.458.724
203.091.178.716
8.367.913.765
495.256.652
Accumulated
Depreciation
Direct Ownership
Buildings
Vehicles
Heavy equipment
Office equipment
Workshop equipment
Sub-jumlah
535.419.319.797
191.488.603.192
196.608.247.044
3.920.862.500
534.220.538.445
Sub-total
Sewa
Kendaraan
Alat berat
15.988.037.500
34.317.257.067
6.017.144.383
11.828.711.360
12.623.727.323
21.157.915.866
(3.920.862.500)
-
5.460.592.060
24.988.052.561
Lease
Vehicles
Heavy equipment
Sub-jumlah
50.305.294.567
17.845.855.743
33.781.643.189
(3.920.862.500)
30.448.644.621
Sub-total
564.669.183.066
Total Accumulated
Depreciation
644.762.215.710
Jumlah Akumulasi
Penyusutan
Nilai Buku Neto
585.724.614.364
209.334.458.935
230.389.890.233
1.051.311.701.162
48
11.
Saldo Awal /
Beginning
Balance
Biaya Perolehan
Pemilikan Langsung
Tanah
Bangunan
Kendaraan
Alat berat
Peralatan kantor
Peralatan bengkel
Penambahan /
Additions
Pengurangan /
Deductions
Reklasifikasi /
Reclassifications
Saldo Akhir /
Ending Balance
1.389.000.001
711.000.000
867.527.990.563
507.279.772.224
9.737.449.579
523.365.192
101.004.658.862
1.350.513.000
364.464.678
-
90.784.799.503
19.826.754.047
-
83.663.993.339
6.496.264.000
-
1.389.000.001
711.000.000
961.411.843.261
495.299.795.177
10.101.914.257
523.365.192
Acquisition Cost
Direct Ownership
Land
Buildings
Vehicles
Heavy equipment
Office equipment
Workshop equipment
Sub-jumlah
1.387.168.577.559
102.719.636.540
110.611.553.550
90.160.257.339
1.469.436.917.888
Sub-total
Sewa
Kendaraan
Alat berat
132.095.014.170
133.960.096.500
32.205.470.312
11.571.400.000
(108.800.993.344)
(33.431.590.000)
55.499.491.138
112.099.906.500
Lease
Vehicles
Heavy equipment
Sub-jumlah
266.055.110.670
43.776.870.312
(142.232.583.344)
167.599.397.638
Sub-total
1.637.036.315.526
Total Acquisition
Cost
Jumlah Biaya
Perolehan
1.653.223.688.229
146.496.506.852
110.611.553.550
(52.072.326.005)
Akumulasi
Penyusutan
Pemilikan Langsung
Bangunan
Kendaraan
Alat berat
Peralatan kantor
Peralatan bengkel
264.630.588
214.351.670.812
177.820.577.864
5.237.251.561
338.269.882
35.550.000
78.682.975.518
53.582.498.522
1.705.501.706
85.924.110
57.446.788.723
16.036.177.470
-
67.605.497.531
9.191.937.896
-
300.180.588
303.193.355.138
224.558.836.812
6.942.753.267
424.193.992
Accumulated
Depreciation
Direct Ownership
Buildings
Vehicles
Heavy equipment
Office equipment
Workshop equipment
Sub-jumlah
398.012.400.707
134.092.449.856
73.482.966.193
76.797.435.427
535.419.319.797
Sub-total
Sewa
Kendaraan
Alat berat
43.074.092.218
29.643.638.587
44.979.859.486
20.599.387.876
(72.065.914.204)
(15.925.769.396)
15.988.037.500
34.317.257.067
Lease
Vehicles
Heavy equipment
Sub-jumlah
72.717.730.805
65.579.247.362
(87.991.683.600)
50.305.294.567
Sub-total
585.724.614.364
Total Accumulated
Depreciation
1.051.311.701.162
Jumlah Akumulasi
Penyusutan
Nilai Buku Neto
470.730.131.512
199.671.697.218
73.482.966.193
2014
Beban pokok pendapatan
(lihat Catatan 25)
Beban umum dan administrasi
(lihat Catatan 27)
Jumlah
(11.194.248.173)
1.182.493.556.717
207.802.685.777
197.844.621.571
1.531.773.158
1.827.075.647
Cost of revenues
(see Note 25)
General and administrative
expenses (see Note 27)
209.334.458.935
199.671.697.218
Total
49
11.
Hasil penjualan
Nilai buku
Laba (rugi) penjualan aset
tetap (lihat Catatan 28)
2014
78.574.303.002
78.638.040.913
(63.737.911)
2014
Penghapusan utang sewa
pembiayaan dan utang
pembiayaan konsumen
Nilai buku
Rugi penghapusan aset tetap
(lihat Catatan 28)
70.897.428.159
122.219.871.604
1.952.553.978
(51.322.443.445)
(1.952.553.978)
50
12. GOODWILL
12. GOODWILL
2014
Kepemilikan langsung
PT Grand Transportasi Sejahtera
Penurunan nilai
58.515.263
(58.515.263 )
Jumlah - Neto
58.515.263
Direct ownership
PT Grand Transportasi Sejahtera
Impairment
58.515.263
Total - Net
2014
Service dan suku cadang
Perlengkapan
Bahan bakar
12.513.013.830
682.732.754
332.454.564
6.863.366.812
1.119.839.945
914.107.908
Jumlah
13.528.201.148
8.897.314.665
Total
51
13. TRADE
PAYABLES
(continued)
THIRD
PARTIES
2014
Belum jatuh tempo
Telah jatuh tempo:
1 30 hari
31 60 hari
61 90 hari
91 120 hari
Lebih dari 120 hari
998.680.308
5.578.137.676
1.211.772.133
311.817.022
372.517.163
451.125.555
10.182.288.967
2.345.478.143
786.235.650
77.128.053
25.509.078
84.826.065
Jumlah
13.528.201.148
8.897.314.665
Total
14. TAXATION
14. PERPAJAKAN
a.
a.
Prepaid Tax
As of December 31, 2014 and 2013, this
account represents Value Added Tax of the
Company.
b.
b. Utang Pajak
Rincian utang pajak adalah sebagai berikut:
Taxes Payable
The details of taxes payable are as follows:
2013
Disajikan Kembali /
As Restated
2014
Perusahaan
Pajak Penghasilan:
Pasal 4 (2) - Final
Pasal 21
Pasal 23
Pasal 25
Pasal 29
2013
SKPKB
4.690.000
14.646.088
57.884.591
-
250.000
41.123.468
121.433.374
2.993.438.470
1.669.113.480
3.742.977.555
The Company
Income Taxes:
Article 4 (2) - Final
Article 21
Article 23
Article 25
Article 29
2013
SKPKB
Sub-jumlah
3.070.659.149
5.574.897.877
Sub-total
Entitas Anak
Pajak Penghasilan:
Pasal 4 (2) - Final
Pasal 21
Pasal 29
2013
2012
1.441.440
956.637
8.507.554
74.365.288
2.867.724.093
77.729.489
2.867.724.093
Subsidiaries
Income Taxes:
Article 4 (2) - Final
Article 21
Article 29
2013
2012
Sub-jumlah
2.944.487.458
2.953.961.136
Sub-total
Jumlah
6.015.146.607
8.528.859.013
Total
52
c.
2014
d.
(3.651.294.951 )
(83.863.739 )
Sub-jumlah
(3.735.158.690 )
Sub-total
Manfaat (beban)
pajak tangguhan
Perusahaan
Entitas anak
29.685.191.193
(9.525.023.316)
(19.120.102.700 )
(520.146.196 )
Deferred tax
benefit (expense)
The Company
Subsidiaries
Sub-jumlah
20.160.167.877
(19.640.248.896 )
Sub-total
Jumlah - Neto
20.160.167.877
(23.375.407.586 )
Total - Net
d.
2014
Rugi sebelum pajak
penghasilan menurut
laporan laba rugi
komprehensif konsolidasian
Penurunan nilai goodwill
Rugi sebelum pajak
penghasilan dari Entitas Anak
yang dikonsolidasikan
Rugi sebelum pajak
penghasilan - Perusahaan
(286.780.124.014 )
58.515.263
23.586.466.266
(263.135.142.485 )
53
(108.041.066.281 )
-
562.124.617
(107.478.941.664 )
d.
2013
Disajikan Kembali /
As Restated
2014
Rugi sebelum pajak
penghasilan - Perusahaan
Beda temporer:
Aset sewa pembiayaan
Imbalan kerja karyawan
Penyisihan penurunan nilai
persediaan
Penyisihan penurunan
nilai piutang
Pemulihan imbalan kerja
karyawan jangka panjang
Penyusutan aset tetap
Beda permanen:
Penyisihan penurunan
nilai piutang
Rugi (laba) penjualan
dan penghapusan
aset tetap
Jamuan
Promosi
Pendapatan jasa giro yang
telah dikenakan pajak
yang bersifat final
Iuran dan sumbangan
Lain-lain
Taksiran penghasilan kena
pajak (rugi fiskal) tahun
berjalan - Perusahaan
(263.135.142.485 )
(107.478.941.664 )
20.329.671.890
2.015.921.090
(80.964.450.819)
1.740.010.141
61.826.428
243.915.465
3.056.003.689
(4.278.828.258)
(45.075.750.317)
1.428.036.329
44.509.704.878
207.018.677.834
10.565.953.748
876.591.244
807.247.633
(15.158.146.677)
438.457.512
81.835.836
486.875.486
13.017.671.738
(281.466.664)
245.459.288
4.317.625.370
(219.736.421.089 )
14.605.179.804
3.651.294.951
83.863.739
Jumlah
3.735.158.690
Entitas Anak
Pasal 25
Jumlah
Permanent differences:
Provision for impairment
in value of receivables
Loss (gain) on sale
and disposal of
property and equipment
Entertainment
Promotion
Interest income already
subject to final tax
Contributions and donations
Others
Estimated taxable
income (fiscal loss)
for the year - the Company
2013
Disajikan Kembali /
As Restated
Sub-jumlah
Temporary differences:
Leased assets
Employees benefits
Provision for impairment
in value of inventories
Provision for impairment
in value of receivables
Depreciation of property
Recovery of long-term
employees benefits liability
and equipment
2014
(525.676.245)
(1.536.788.121)
(545.020.500 )
(1.437.160.971 )
(2.062.464.366)
(1.982.181.471 )
Sub-total
(1.718.680)
(6.134.250 )
Subsidiaries
Article 25
(2.064.183.046)
(1.988.315.721 )
54
Total
d.
2013
Disajikan Kembali /
As Restated
2014
Utang pajak penghasilan Pasal 29
Perusahaan
Entitas Anak
1.669.113.480
77.729.489
Jumlah
1.746.842.969
Total
2.064.183.046
e.
e.
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan adalah
sebagai berikut:
Deferred Tax
The details of deferred tax assets and liabilities
is as follows:
2014
Saldo Awal /
Beginning
Balance
Manfaat (Beban)
Pajak Penghasilan
Tangguhan /
Deferred Income Tax
Benefit (Expense)
Penyesuaian /
Adjusment
Saldo Akhir /
Ending
Balance
Deferred Tax
Liabilities
Perusahaan
The Company
(29.346.683.463 )
1.033.852.446
Penyisihan persediaan
145.944.477
Sewa pembiayaan
Cadangan penurunan
nilai piutang usaha
Sub-jumlah
(58.857.855.788 )
1.844.897.090
(85.179.845.238 )
(11.268.937.579 )
(13.026.537.032)
(53.642.158.074)
(565.726.792 )
435.002.538
903.128.192
15.456.607
60.978.866
222.379.950
5.082.417.973
50.797.433.702
(2.978.004.113)
(6.736.789.791 )
(1.844.897.090 )
36.421.980.984
(6.473.677.536 )
Long-term employees
benefits liabilities
Allowance for
impairment of trade
inventories
Finance lease
Allowance for
impairment of trade
receivables
(55.494.654.045 )
Sub-total
(9.373.933.770 )
Subsidiaries
Difference of
depreciation property
and equipment
Entitas Anak
(2.832.191.633 )
Difference of
depreciation property
and equipment
(68.064.601 )
266.362.727
29.038.151
(217.371.844 )
78.029.034
Long-term employees
benefits liability
Rugi fiskal
350.533.994
(30.820.454 )
319.713.540
Fiscal loss
Sub-jumlah
Jumlah
548.832.120
(84.631.013.118 )
(2.803.153.482 )
(6.721.869.834 )
(9.539.943.273 )
29.700.111.150
55
(8.976.191.196 )
Sub-total
(64.470.845.241 )
Total
e.
2013
Saldo Awal /
Beginning Balance
Manfaat (Beban)
Pajak Penghasilan
Tangguhan /
Deferred Income
Tax Benefit
(Expense)
Saldo Akhir /
Ending Balance
Deferred Tax Liabilities
(29.346.683.463 )
(29.346.683.463 )
1.033.852.446
1.033.852.446
145.944.477
145.944.477
Sewa pembiayaan
Cadangan penurunan nilai
piutang usaha
(38.973.752.166 )
Sub-jumlah
(66.059.742.539 )
1.080.896.167
(19.884.103.622 )
764.000.923
(58.857.855.788 )
1.844.897.090
(19.120.102.699 )
(85.179.845.238 )
Entitas Anak
Sub-jumlah
Jumlah
14.713.269
(82.777.870 )
188.726.917
865.538.130
77.635.810
(515.004.136 )
1.068.978.316
(64.990.764.223 )
(520.146.196 )
(19.640.248.895 )
Finance lease
Allowance for impairment
of trade receivables
Sub-total
Deferred Tax Assets
The Company
Difference of depreciation
property and equipment
Long-term libilities for
employees benefits
Allowance for impairment
of inventories
266.362.727
350.533.994
Subsidiaries
Difference of depreciation
property and equipment
Long-term libilities for
employees benefits
Fiscal loss
548.832.120
Sub-total
(68.064.601 )
(84.631.013.118 )
Total
56
f.
Jenis Pajak /
Type of
Taxes
Masa/Tahun Pajak /
Period/Fiscal Year
No. STP/SKPKB
Tanggal /
Date
Pajak Terutang /
Tax Due
Jumlah /
Total
PPN / VAT
2009
SKPKB 00014/207/09/441/13
17-05-2013
1.734.357.480
1.150.483.798
2.884.841.278
PPN / VAT
2009
SKPKB 00016/207/09/441/13-02
17-05-2013
2.948.400
2.948.400
PPh 29
2009
SKPKB 00005/206/09/441/13
17-05-2013
52.062.307
24.989.907
77.052.214
PPh 4 (2)
2009
SKPKB-00001/240/09/441/13
17-05-2013
224.355.058
107.690.428
332.045.486
PPh 23
2009
SKPKB-00002/203/09/441/13
17-05-2013
67.022.340
32.170.723
99.193.063
PPN / VAT
2009
SKPKB 00015/207/09/441/13-01
17-05-2013
35.977.473
17.269.187
53.246.660
PPh 21
2009
SKPKB-00002/201/09/441/13
17-05-2013
103.132.504
49.503.602
152.636.106
PPN / VAT
2009
STP 00014/107/09/441/13-00
17-05-2013
362.631.831
362.631.831
PPN / VAT
2009
STP 00015/107/09/441/13-01
17-05-2013
7.195.495
7.195.495
2.216.907.162
1.754.883.371
3.971.790.533
Jumlah / Total
Jenis Pajak /
Type of
Taxes
Masa/Tahun Pajak /
Periode/Fiscal Year
PPh 29
PPN / VAT
PPN / VAT
PPN / VAT
PPN / VAT
PPN / VAT
Jumlahj /
Total
No. STP/SKPKB
Tanggal /
Date
2013
SKPKB-0004/206/13/441/14
18-11-2014
1.054.113.500
253.904.970
1.308.018.470
SKPKB-0004/207/09/732/14
31-12-2014
49.800.000
49.800.000
SKPKB-00005/207/09/732/14
31-12-2014
60.000.000
60.000.000
SKPKB-00109/107/09/732/14
31-12-2014
6.000.000
6.000.000
SKPKB-00110/107/09/732/14
31-12-2014
7.240.000
7.240.000
SKPKB-00006/507/09/732/14
31-12-2014
72.700.000
72.700.000
1.249.853.500
253.904.970
1.503.758.470
Jumlah / Total
Pajak Terutang /
Tax Due
Sanksi
Administrasi dan
Bunga /
Administration and
Interest Charge
57
2014
Beban bunga bank, sewa
pembiayaan dan pembiayaan
konsumen
Denda bank, sewa pembiayaan
dan pembiayaan konsumen
Jasa tenaga ahli
Lain-lain
Jumlah
19.756.343.604
7.646.775.153
8.318.725.523
3.030.000.000
603.389
625.000.000
2.435.898
31.105.672.516
8.274.211.051
Total
2014
95.525.906.995
135.114.353.749
43.749.921.603
40.876.565.058
30.244.757.600
20.874.012.495
13.990.928.234
13.972.402.098
13.083.248.120
10.162.189.808
7.207.869.645
6.316.000.000
3.466.546.370
3.311.696.000
3.259.846.000
-
46.334.756.705
48.059.673.434
35.314.757.600
28.135.354.163
20.165.321.008
21.228.008.196
22.539.447.553
17.304.755.622
20.893.377.898
7.200.000.000
6.493.025.600
14.879.144.000
5.242.236.138
3.905.973.076
306.041.890.026
3.573.962.584
522.917.243
146.992.743
437.054.057.312
(205.617.093.102)
(198.192.152.874)
100.424.796.924
238.861.904.438
10,00% - 15,00%
10,25% - 15,00%
35.202.159.748
105.955.329.789
143.992.346.989
Principal repayments
58
Based on the Credit Agreement No. 548/PI1/BDG/2009 dated April 28, 2009, the Company
obtained a credit facility Investment Loan - 1 (Direct
Facility On Revolving Basis) for purchasing 35
units of Isuzu NKR 55 C/O from CIMB amounting to
Rp 8,946,000,000. The loan bears interest rate at
15% per year with period of facility 60 months from
the drawdown. This is secured by the vehicles
financed and personal guarantee from Andianto
Setiabudi, related party.
Based on the Credit Agreement No. 897/PI2/BDG/2009 dated June 9, 2009, the Company
obtained a credit facility Investment Loan 2 (Direct
Facility On Liquidation Basis) for purchasing 10
units of Mitsubishi Truck FE 73 LT Steel Box from
CIMB with plafond amounting to Rp 2,240,000,000.
The loan bears interest rate at 14.75% per year with
period of 60 months from the drawdown. This facility
is secured by the financed vehicles and personal
guarantee from Andianto Setiabudi, related party.
59
16.
60
16.
ICB
1.
Pinjaman
Investasi
Rp 1.981.896.323.
(PI-1)
sebesar
1.
Investment
Loans
Rp 1,981,896,323.
(IL-1)
of
2.
Pinjaman
Investasi
Rp 2.318.103.677.
(PI-2)
sebesar
2.
Investment
Loans
Rp 2,318,103,677.
(IL-2)
of
PT
Bank
61
16.
ICB
1.
1.
2.
2.
Bank
62
16.
Bank
ICB
3.
3.
4.
4.
5.
5.
6.
6.
63
Bank
ICB
1.
1.
2.
2.
3.
3.
64
Bank
65
Perusahaan
The Company
66
Perusahaan (lanjutan)
-.
67
Perusahaan (lanjutan)
Berdasarkan
Surat
Persetujuan
Perubahan
Persyaratan Restruktur Kredit No. 1402/BDG-PIM/XII/
2014 tanggal 10 Desember 2014 yang telah diaktakan
dengan Akta Notaris Raden Tendy Suwarman No. 209
tanggal 18 Desember 2014 mengenai Restruktur
Kredit, Bukopin telah menyetujui untuk merestruktur
fasilitas Kredit Investasi gabungan menjadi sebagai
berikut:
Total outstanding
Jenis kredit
Tujuan penggunaan
Bentuk kredit
Jangka waktu
Suku bunga
Denda keterlambatan
Pengikatan
Lain-lain
Rp 29.959.655.227
Investasi / Investment
Pembelian kendaraan / Vehicle purchasing
Installment
34 bulan (terhitung Desember 2014 sampai dengan
September 2017) / 34 months (from December 2014 until
September 2017)
12,5% per tahun / 12.5% per year
3% per bulan dari total tunggakan / 3% per month from
arrears total
Notariil / Notarial
1. Tunggakan bunga s/d Desember 2014 harus dilunasi
selambat-lambatnya pada saat akad kredit restruktur /
Interest arrears up to December 2014 must be paid at the
latest on credit restructuring of credit agreement
2. Pembayaran kewajiban sesuai dengan repayment
schedule / Payment of obligation in accordance with the
repayment schedule
68
Oustanding
Credit type
Purpose
Types of credit
Time period
Interest rate
Retard charge
Fastening
Others
Entitas Anak
Subsidiary
Berdasarkan
Surat
Persetujuan
Perubahan
Persyaratan Restruktur Kredit No. 1403/BDG-PIM/XII/
2014 tanggal 10 Desember 2014 yang telah diaktakan
dengan Akta Notaris Raden Tendy Suwarman No. 211
tanggal 18 Desember 2014 mengenai Restruktur
Kredit, Bukopin telah menyetujui untuk merestruktur
fasilitas Kredit Investasi menjadi sebagai berikut:
Total outstanding
Jenis kredit
Tujuan penggunaan
Bentuk kredit
Jangka waktu
Suku bunga
Denda keterlambatan
Pengikatan
Lain-lain
Rp 7.357.824.256
Investasi / Investment
Pembelian kendaraan / Vehicle purchasing
Installment
34 bulan (terhitung Desember 2014 sampai dengan
September 2017) / 34 months (from December 2014 until
September 2017)
12,5% per tahun / 12.5% per year
3% per bulan dari total tunggakan / 3% per month from
arrears total
Notariil / Notarial
1. Tunggakan bunga s/d Desember 2014 harus dilunasi
selambat-lambatnya pada saat akad kredit restruktur /
Interest in arrears up to December 2014 must be paid at the
latest on credit restructuring of credit agreement
2. Pembayaran kewajiban sesuai dengan repayment
schedule / Payment of obligation in accordance with the
repayment schedule
69
Total oustanding
Credit type
Purpose
Types of credit
Time period
Interest rate
Retard charge
Fastening
Others
1.
Kredit
Investasi
ke-1
(Pertama)
semula
Rp 24.042.000.000 menjadi Rp 8.077.000.000
dan jatuh tempo semula tanggal 22 Juli 2016
menjadi 23 Desember 2018.
1.
(First)
Investment
Credit
from
1st
Rp 24,042,000,000 become Rp 8,077,000,000
and due date from July 22, 2016 become
December 23, 2018.
2.
Kredit
Investasi
ke-2
(Kedua)
semula
Rp 9.658.000.000 menjadi Rp 3.768.000.000 dan
jatuh tempo semula tanggal 26 Oktober 2015
menjadi 23 Juli 2017.
2.
3.
Kredit
Investasi
ke-3
(Ketiga)
semula
Rp 11.735.000.000 menjadi Rp 5.535.000.000
dan jatuh tempo semula tanggal 29 Januari 2016
menjadi 23 Maret 2018.
3.
(Third)
Investment
Credit
from
3rd
Rp 11,735,000,000 become Rp 5,535,000,000
and due date from January 29, 2016 become
March 23, 2018.
4.
Kredit
Investasi ke-4 (Keempat)
semula
Rp 19.466.000.000 menjadi Rp 13.365.000.000
dan jatuh tempo semula tanggal 22 Juli 2016
menjadi 23 Desember 2018.
4.
(Fourth)
Investment
Credit
from
4th
Rp 19,466,000,000 become Rp13,365,000,000
and due date from July 22, 2016 become
December 23, 2018.
70
71
PT Bank
(lanjutan)
Harda
Internasional
(Bank
72
Pada
bulan
Juli
2014,
Perusahaan
telah
menyelesaikan fasilitas Kredit Investasi Kendaraan
Bermotor tersebut dengan menarik seluruh jaminan
pinjaman.
PT Bank
(lanjutan)
Harda
Internasional
(Bank
73
74
16.
All
heavy
equipment
on
behalf
of
the Company, current or future located
anywhere, including but not limited to those
stored in Jl. Brigjen M Isa No. 12 D, Cipadung,
Purwaharja Banjar.
75
16.
Berdasarkan
Surat
Permohonan
Pembiayaan
No. 079/DIRUT/CCG/I/2014 tanggal 21 Februari 2014
dan Surat Pemberitahuan Persetujuan Pemberian
Pembiayaan
No. 136/MKT/S-BDG/2014
tanggal
25 Februari 2014 yang diaktakan dengan Akta
Perjanjian Kredit No. 313 tanggal 26 Februari 2014
dari Notaris Dr. Ranti Fauza Mayana, S.H.,
Perusahaan memperoleh Pembiayaan Murabahah dari
BJB Syariah untuk tujuan Restrukturisasi dan Novasi
Pembiayaan dengan jumlah pembiayaan sebesar
Rp 22.602.630.742 dengan jangka waktu 2 tahun.
Fasilitas ini dijamin dengan kendaraan yang dibiayai
dan personal guarantee dari Andianto Setiabudi, pihak
berelasi.
Berdasarkan
Akad
Pembiayaan
Murabahah
No. 001/PBY-MRB/BDG/2013 tanggal 8 Januari 2013,
Perusahaan
memperoleh
fasilitas
Pembiayaan
Murabahah dari BJB Syariah untuk pembelian armada
operasional usaha sebesar Rp 2.850.000.000 dengan
margin sebesar Rp 738.001.294. Sehingga jumlah
pembiayaan adalah sebesar Rp 3.588.001.294
dengan jangka waktu 48 bulan sejak pencairan.
Fasilitas ini dijamin dengan kendaraan yang dibiayai
serta personal guarantee dari Andianto Setiabudi,
pihak berelasi.
Berdasarkan
Akad
Pembiayaan
Murabahah
No. 002/PBY-MRB/BDG/2013 tanggal 12 Februari
2013, Perusahaan memperoleh fasilitas Pembiayaan
Murabahah dari BJB Syariah untuk pembelian armada
operasional usaha sebesar Rp 7.827.500.000 dengan
margin sebesar Rp 2.026.914.081. Sehingga jumlah
pembiayaan adalah sebesar Rp 9.854.414.081
dengan jangka waktu 48 bulan sejak pencairan.
Fasilitas ini dijamin dengan kendaraan yang dibiayai
serta personal guarantee atas nama Andianto
Setiabudi, pihak berelasi.
Berdasarkan
Akad
Pembiayaan
Murabahah
No. 006/MRB-0502/001/2013 tanggal 18 Maret 2013,
Perusahaan
memperoleh
fasilitas
Pembiayaan
Murabahah dari BJB Syariah untuk pembelian armada
operasional usaha sebesar Rp 785.000.000 dengan
margin sebesar Rp 203.274.041. Sehingga jumlah
pembiayaan adalah sebesar Rp 909.774.041 dengan
jangka waktu 48 bulan sejak pencairan. Fasilitas ini
dijamin dengan kendaraan yang dibiayai serta
personal guarantee dari Andianto Setiabudi, pihak
berelasi.
76
77
78
79
PT Bank
(lanjutan)
Bisnis
International
(Bank
80
PT Bank Rabobank
(Rabobank)
Indonesia
International
81
16.
Indonesia
PT Bank Rabobank
(Rabobank) (lanjutan)
Internasional
2014
27.436.554.665
2.578.870.168
1.708.540.722
1.352.137.122
578.050.421
332.062.036
142.013.000
119.187.967
34.247.416.101
Note 4)
41.571.209.185
7.295.921.937
3.460.911.761
4.858.435.167
3.457.790.695
1.146.906.515
887.202.000
3.780.406.170
825.510.898
474.580.668
67.758.874.996
(34.247.416.101)
-
(50.145.356.044)
17.613.518.952
82
2014
28.804.218.573
20.374.994.747
8.014.357.878
4.895.200.000
1.226.185.867
662.599.585
-
Note 4)
29.420.199.090
19.336.483.200
20.309.182.435
9.308.019.583
2.446.024.545
1.545.463.096
9.710.766.854
6.147.965.028
2.527.884.271
943.765.755
31.722.456
63.977.556.650
101.727.476.313
(54.114.646.173)
(52.634.524.090 )
9.862.910.477
49.092.952.223
Jumlah
Dikurangi beban bunga yang
belum jatuh tempo
Nilai sekarang atas pembayaran
minimum utang sewa pembiayaan
Dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Bagian jangka panjang
2014
Sampai dengan satu tahun
Lebih dari satu tahun sampai
dengan lima tahun
2013
44.414.659.362
53.110.509.980
33.825.857.978
63.305.858.671
78.240.517.340
116.416.368.651
Total
14.262.960.690
14.688.892.338
63.977.556.650
101.727.476.313
(54.114.646.173)
(52.634.524.090 )
9.862.910.477
49.092.952.223
Long-term maturities
83
18. OBLIGATION
(continued)
UNDER
FINANCE
LEASE
No.
Amandemen /
Amendment
Tanggal /
Date
Jatuh Tempo /
Due Date
038/IMB/N/VI/13
10-09-2014
3.080.405.157
10-10-2018
078B/IMB/N/V/13
10-09-2014
6.954.892.085
10-10-2018
26-10-2018
078A/IMB/N/V/13
26-09-2014
7.451.535.723
079/IMB/N/V/13
26-09-2014
10.027.277.204
26-09-2018
021/IMB/III/11
08-09-2014
4.660.652.704
08-08-2016
085/IMB/VIII/11
10-09-2014
5.861.965.999
10-12-2016
38.036.728.872
Selain dari restrukturisasi yang disediakan oleh IBF di
atas, Grup telah mengalami kesulitan untuk membayar
pokok dan bunga pada tanggal pembayaran
dijadwalkan
sesuai dengan perjanjian sewa.
Berdasarkan perjanjian sewa, setelah Grup mengalami
gagal bayar sesuai jadwal pembayaran, sisa saldo
utang sewa pembiayaan akan jatuh tempo seketika.
Dengan demikian, Grup telah mereklasifikasi semua
saldo utang sewa pembiayaan, selain utang sewa
pembiayaan kepada IBF, menjadi liabilitas jangka
pendek.
2014
KCKGP
Dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Bagian jangka panjang
30.688.811.533
30.718.811.533
KCKGP
30.688.811.533
9.728.902.310
20.989.909.223
Long-term maturities
84
85
20.
:
:
:
:
Tingkat mortalitas
:
:
:
:
Tingkat mortalitas
2014
55 tahun / 55 years
8,5% per tahun / 8,5% per year
8% per tahun / 8% per year
3% sampai dengan usia 44 dan
berkurang secara linear sampai dengan
1% pada usia 45 dan setelahnya /
3% up to age of 44 and decreasing
linearly to be 1% at the age of 45
Tabel Mortalita Indonesia II - 1999 /
Indonesian Mortality Table II 1999
2013
55 tahun / 55 years
8% per tahun / 8% per year
8% per tahun / 8% per year
4% sampai dengan usia 44 dan
berkurang secara linear sampai dengan
1% pada usia 45 dan setelahnya /
4% up to age of 44 and decreasing
linearly to be 1% at the age of 45
Tabel Mortalita Indonesia - 1999 /
Indonesian Mortality Table - 1999
Saldo akhir
:
:
:
:
Mortality rate
:
:
:
:
Mortality rate
2014
Saldo awal
Beban jasa kini
Beban bunga
Kerugian (keuntungan) aktuarial
Pembayaran manfaat karyawan
Curtailment
8.154.601.403
1.426.191.058
670.265.266
3.773.541.879
(24.478.954)
(5.578.554.897)
7.094.430.369
1.581.073.853
376.117.855
(881.423.777 )
(15.596.897 )
-
8.421.565.755
8.154.601.403
Beginning balance
Current service costs
Interest costs
Actuarial losses (gains)
Payment of employee benefits
Plan curtailment / settlement
Ending balance
86
20.
2013
Disajikan Kembali /
As Restated
2014
Nilai kini liabilitas
Kerugian aktuaria yang
belum diakui
Biaya jasa lalu yang belum diakui
8.421.565.755
8.154.601.403
(4.470.519.624)
-
Jumlah
(655.992.829 )
(304.270.387 )
3.951.046.131
7.194.338.187
Total
2014
Beban jasa kini
Beban bunga
Kerugian aktuaria
Amortisasi biaya jasa lalu
Curtailment
1.426.191.058
670.265.266
3.350.968
8.802.582
(5.133.670.425)
1.581.073.853
376.117.855
79.273.652
29.684.916
-
Jumlah
(3.025.060.551)
2.066.150.276
Total
2013
Disajikan Kembali /
As Restated
2014
Saldo awal
Beban (pendapatan) imbalan kerja
karyawan tahun berjalan
Penambahan melalui
kombinasi bisnis
Saldo Akhir
7.194.338.187
4.883.539.178
(3.025.060.551)
2.066.150.276
4.169.277.636
7.194.338.187
Penyesuaian
Beginning balance
Employee benefits expense (income)
for the year
Ending Balance
2013
2012
2011
2010
8.154.601.403
7.909.952.670
6.838.506.442
2.396.086.047
244.648.733
Present value of
obligation
Addition through
-business combination
8.176.917.022
8.154.601.403
6.838.506.442
2.396.086.047
(3.309.719.748)
(1.260.640.487)
(1.650.044.580)
99.322.671
4.867.197.274
6.893.960.916
5.188.461.862
2.495.408.718
87
21.
SHARE CAPITAL
The composition of the Companys shareholders as
of December 31, 2014 and 2013 are as follows:
2014
Pemegang Saham
Terra Investment
Holdings Limited
Parallax Venture Partner
VIII Ltd
PT Cipaganti Global
Corporindo
Lain-lain (masing-masing
dengan kepemilikan
kurang dari 5%)
Jumlah
Jumlah Saham
Ditempatkan dan
Disetor Penuh /
Number of Shares
Issued and
Fully Paid
Persentase
Pemilikan (%) /
Percentage of
Ownership (%)
Jumlah
Modal Disetor /
Total Paid-up
Capital
Shareholders
1.732.906.552
43,63%
173.290.655.200
361.111.100
9,09%
36.111.110.000
280.134.195
7,05%
28.013.419.500
Terra Investment
Holdings Limited
Parallax Venture Partner
VIII Ltd
PT Cipaganti Global
Corporindo
1.598.070.253
40,23%
159.807.025.300
3.972.222.100
100%
397.222.210.000
Total
Pemegang Saham
Jumlah Saham
Ditempatkan dan
Disetor Penuh /
Number of Shares
Issued and
Fully Paid
Persentase
Pemilikan (%) /
Percentage of
Ownership (%)
Jumlah
Modal Disetor /
Total Paid-up
Capital
Shareholders
PT Cipaganti
Global Corporindo
Masyarakat (masing-masing
dengan kepemilikan
kurang dari 5%)
2.170.213.518
60,10%
217.021.351.800
PT Cipaganti Global
Corporindo
1.440.897.482
39,90%
144.089.748.200
Jumlah
3.611.111.000
100%
361.111.100.000
Total
88
21.
1. -
1.
89
21.
Name of company
Address
Total new shares
Share type
Shares price
The new exercise price
Inventor
The date of issue of shares
The intended use of funds
2014
2013
Komisaris
Alfian Noor
392.380.000
Commissioner
Alfian Noor
Direksi
Lasmar Lasmarias Edullantes
500.000.000
Director
Lasmar Lasmarias Edullantes
Jumlah
892.380.000
Total
0,12%
Percentage to
consolidated total assets
Capital Management
90
21.
2014
Utang usaha - pihak ketiga
Utang lain-lain - pihak ketiga
Beban masih harus dibayar
Utang bank
Utang sewa pembiayaan
Utang pembiayaan konsumen
13.528.201.148
276.491.772
31.105.672.516
306.041.890.026
63.977.556.650
34.247.416.101
8.897.314.665
78.390.195
8.274.211.051
437.054.057.312
101.727.476.313
67.758.874.996
30.688.811.533
-
30.718.811.533
9.808.840.251
Jumlah
Dikurangi kas dan bank
479.866.039.746
38.116.407.588
664.317.976.316
16.812.859.601
Total
Less cash on hand and in banks
Utang bersih
441.749.632.158
647.505.116.715
Net debt
Jumlah ekuitas
178.980.333.496
408.366.264.033
Total equity
2,47
1,59
Gearing Ratio
Rasio Pengungkit
DIVIDEN
DIVIDENDS
91
22.
Biaya Emisi
Saham /
Share Issuance
Costs
Agio saham /
Paid-in Capital
in excess of par
2.868.569.914
32.499.990.000
(5.680.936.607)
2.868.569.914
32.499.990.000
(5.680.936.607)
3.972.222.100
250.693.500
(1.410.107.876)
36.722.905.600
(5.680.936.607)
Jumlah /
Total
(4.278.677.790)
29.631.861.117
Balance as of
December 31, 2014
92
23.
2013
Disajikan Kembali /
As Restated
2014
Kepemilikan langsung
PT Grand Transportasi Sejahtera
PT Starline
PT Cipaganti Inti Resources
PT Cipaganti Heavy Equipment
PT Transportasi Lintas Indonesia
(140.233.270)
(39.742.386)
153.553
14.227.373
13.732.641
(1.880.691)
(9.304.987)
Jumlah
NON-CONTROLLING INTERESTS
(163.047.767)
Direct ownership
PT Grand Transportasi Sejahtera
PT Starline
PT Cipaganti Inti Resources
PT Cipaganti Heavy Equipment
PT Transportasi Lintas Indonesia
146.773
2.235.985
Indirect ownership
PT Andika Semesta
PT Pandu Persada Sarana Mukti
(48.475.272 )
24.
6.616.616
(9.865.964 )
(10.698.285 )
(10.420.069 )
(26.490.328 )
Total
NET REVENUES
The details of revenues, all made to third parties,
are as follows:
2013
Disajikan Kembali /
As Restated
2014
Jasa transportasi
Penyewaan alat berat
Perjalanan wisata
395.162.213.911
71.282.181.838
26.636.543.719
522.625.892.566
110.749.534.688
27.607.925.822
Transportations services
Heavy equipment rental
Tour
Sub-jumlah
493.080.939.468
660.983.353.076
Sub-total
Potongan penjualan
Jumlah - neto
(2.484.576.200)
490.596.363.268
(223.462.000 )
660.759.891.076
Sales discount
Total - net
93
2013
Disajikan Kembali /
As Restated
2014
Penyusutan aset tetap
(lihat Catatan 11)
Bahan bakar, parkir dan tol
Pemeliharaan dan perbaikan
alat berat
Operasional supir, operator dan
mekanik
Upah langsung
Tiket
Asuransi kendaraan
Perijinan
Sewa dan pemeliharaan gedung
Air dan listrik
Perjalanan dinas
Pengangkutan
Lain-lain
Jumlah
207.802.685.777
116.099.360.747
197.844.621.571
95.013.394.479
53.688.376.992
37.116.330.135
46.545.253.192
28.041.744.435
24.913.079.144
13.273.202.770
10.518.060.414
9.130.160.649
2.703.442.395
1.592.708.113
1.416.870.250
7.204.420.204
36.629.713.564
20.192.350.539
9.926.527.050
9.928.510.796
5.225.288.809
13.201.648.409
2.153.176.432
900.348.577
795.594.400
1.554.060.480
Depreciation of property
and equipment (see Note 11)
Fuel, parking and toll road
Repairs and maintenance
and mechanics
Operational drivers, operators,
and mechanics
Direct wages
Ticketing
Vehicle insurance
Licence
Rent and maintenance of building
Water and electricity
Business travelling
Freight
Others
522.929.365.082
430.481.565.241
Total
2014
Gaji, insentif dan lembur
Konsesi
Promosi
Telepon dan faksimili
Jamuan
Lain-lain
Jumlah
8.312.262.726
2.270.303.372
820.228.477
96.890.890
2.005.508.716
6.830.478.012
2.454.672.535
5.409.763.746
1.204.994.934
154.949.662
969.535.453
13.505.194.181
17.024.394.342
Total
94
27.
2014
Gaji, upah, bonus dan
kesejahteraan karyawan
Jasa tenaga ahli
Perijinan dan pengurusan dokumen
Cetak, alat tulis dan koran
Sewa rumah dan kendaraan
Perjalanan dinas
Perbaikan dan pemeliharaan
Bahan bakar, parkir dan tol
Imbalan kerja karyawan
Rumah tangga
Penyusutan aset tetap
(lihat Catatan 11)
Amortisasi
Listrik, air dan telepon
Keamanan
Pengiriman barang dan dokumen
Sumbangan dan representasi
Pelatihan
Pajak bumi dan bangunan
Rekrutmen
Lain-lain
Jumlah
39.967.333.825
5.554.413.196
5.268.218.467
4.622.101.396
3.273.180.672
2.668.306.399
2.575.875.656
2.305.496.930
(3.025.060.551)
1.730.206.315
19.050.806.235
1.095.286.393
4.168.331.619
588.935.794
727.019.979
1.814.489.666
2.980.851.478
1.081.797.772
2.171.785.915
3.467.759.337
1.531.773.158
1.371.100.539
1.193.016.976
1.035.519.370
679.735.320
486.875.486
418.916.550
214.918.207
28.088.990
2.112.987.887
1.827.075.647
457.033.513
3.609.323.967
1.174.589.718
372.588.172
258.426.288
526.464.459
183.722.030
18.092.750
3.517.260.884
74.013.004.788
49.091.641.616
Total
28.
2014
Jasa angkutan alat berat
Klaim asuransi
Jasa giro
Laba selisih kurs - neto
Rugi penghapusan
aset tetap (lihat Catatan 11)
Penyisihan penurunan nilai goodwill
Laba (rugi) penjualan
aset tetap (lihat Catatan 11)
Penyisihan penurunan nilai piutang
(lihat Catatan 6 dan 31)
Lain-lain
Jumlah - Neto
1.323.626.315
1.050.495.168
94.302.052
3.203.322
2.711.402.376
1.228.526.348
289.900.842
69.001.180
(54.399.123.006)
(1.811.785.479)
(210.074.681.523)
(2.983.631.992 )
(51.322.443.445)
58.515.263
(1.952.553.978 )
(105.066.947.721)
(185.658.949.626)
Total - Net
(63.737.911)
95
25.053.087.121
29.
FINANCE COST
The details of finance cost are as follows:
2013
Disajikan Kembali /
As Restated
2014
Bunga dan sewa pembiayaan
Bunga pembelian aset tetap
Administrasi bank
Provisi
Lain-lain
51.364.680.605
1.423.609.645
753.007.391
1.250.000
8.319.427.869
77.506.085.924
7.855.351.821
352.857.408
830.111.379
-
Jumlah
61.861.975.510
86.544.406.532
Total
2014
Rugi tahun berjalan yang dapat
diatribusikan kepada pemilik
entitas induk
Rata-rata tertimbang jumlah saham
yang beredar selama tahun berjalan
(266.408.433.098 )
3.639.880.840
(128.493.233.914 )
3.435.515.816
(73,19 )
(37,40 )
31.
BALANCES
AND
RELATED PARTIES
TRANSACTIONS
WITH
2014
Imbalan kerja
Persentase terhadap jumlah
beban terkait
6.372.533.262
2.270.160.000
Employment benefits
8,97%
5,20%
96
31.
Jumlah
Penyisihan penurunan nilai
piutang pihak berelasi
WITH
2014
Piutang Pihak Berelasi
Manajemen lama Grup
PT Borneo Resource Perdana
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
207.168.677.834
9.739.418.128
207.018.677.834
9.739.418.128
216.908.095.962
216.758.095.962
(216.908.095.962 )
(207.018.677.834 )
Jumlah - Neto
9.739.418.128
Total - Net
0,83%
Percentage to total
consolidated assets
Liabilitas
Utang pihak berelasi
PT Cipaganti Global
Corporindo
PT Cipaganti Jati Rahayu
Manajemen lama Grup
PT Borneo Resources Perdana
Liabilities
Due to related parties
PT Cipaganti Global
Corporindo
PT Cipaganti Jati Rahayu
Prior Groups management
PT Borneo Resources Perdana
7.373.980.268
1.297.282.000
710.060.000
427.517.983
Jumlah
9.808.840.251
Total
1,28%
Percentage to total
consolidated liabilities
2014
Saldo awal
Penyisihan penurunan nilai
piutang pihak berelasi
tahun berjalan (lihat Catatan 28)
207.018.677.834
9.889.418.128
207.018.677.834
Beginning balance
Provision for impairment
of due from related parties
for the year (see Note 28)
Saldo Akhir
216.908.095.962
207.018.677.834
Ending Balance
97
31.
BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
WITH
Pihak Berelasi /
Related Parties
Sifat Hubungan /
Nature of relationships
Sifat Transaksi /
Nature of transaction
Utang / Due to
Utang / Due to
98
33. KEBIJAKAN
KEUANGAN
DAN
MANAJEMEN
33.
RISIKO
a.
a.
Risiko Kredit
Credit Risk
99
33. KEBIJAKAN
DAN
KEUANGAN (lanjutan)
a.
MANAJEMEN
33.
RISIKO
2014
Belum jatuh
tempo dan
tidak
mengalami
penurunan nilai
/ Neither past
due nor
impaired
Lewat jatuh
tempo belum
mengalami
penurunan nilai /
Past due but not
impaired
Mengalami
penurunan nilai /
Impaired
Penyisihan
penurunan nilai /
Allowance
Jumlah / Total
Cash on hand and
in banks
38.116.407.588
38.116.407.588
5.005.599.478
25.707.168.921
51.889.293.234
51.889.293.234
30.712.768.399
457.995.281
216.908.095.962
216.908.095.962
Jumlah
43.580.002.347
25.707.168.921
268.797.389.196
268.797.389.196
69.287.171.268
Total
457.995.281
b.
Lewat jatuh
tempo belum
mengalami
penurunan nilai /
Past due but not
impaired
Mengalami
penurunan nilai /
Impaired
Penyisihan
penurunan nilai /
Allowance
Jumlah / Total
16.812.859.601
16.812.859.601
7.087.033.875
57.796.090.740
7.379.588.356
7.379.588.356
64.883.124.615
Jumlah
146.062.197
146.062.197
9.739.418.128
207.018.677.834
207.018.677.834
9.739.418.128
24.045.955.673
67.535.508.868
214.398.266.190
214.398.266.190
91.581.464.541
Total
b.
Risiko Likuiditas
Liquidity Risk
Liquidity
risk
is
managed
through
maintaining/synchronizing the maturity profile
between financial assets and liabilities, on-time
receivable collection, cash management which
covers cash flows projection and realization in
the subsequent years and ensure the
availability of financing through committed
credit facilities.
100
33. KEBIJAKAN
DAN
KEUANGAN (lanjutan)
b.
MANAJEMEN
33.
RISIKO
Utang pembelian
aset tetap
Utang pihak
berelasi
Jumlah
2014
Lebih dari
2 tahun /
More than 2 years
1 2 tahun /
1 2 years
Bunga /
Interest
Jumlah /
Total
13.528.201.148
13.528.201.148
276.491.772
276.491.772
31.105.672.516
205.617.093.102
86.523.647.327
13.901.149.597
31.105.672.516
306.041.890.026
34.247.416.101
6.122.156.319 (14.262.960.690)
63.977.556.650
34.247.416.101
61.013.995.747
11.104.365.274
30.688.811.533
376.477.681.919
97.628.012.601
30.688.811.533
20.023.305.916 (14.262.960.690)
479.866.039.746
Kurang dari
1 tahun /
Less than 1 year
Utang usaha pihak ketiga
Utang lain-lain pihak ketiga
Beban masih harus
dibayar
Utang bank
Utang pembiayaan
konsumen
Utang sewa
pembiayaan
Total
Jumlah /
Total
8.897.314.665
8.897.314.665
78.390.195
78.390.195
8.274.211.051
198.192.152.874
138.307.464.794
100.554.439.644
8.274.211.051
437.054.057.312
50.145.356.044
17.109.960.162
503.558.790
52.634.524.090
52.230.988.055
11.550.856.506
9.728.902.310
20.989.909.223
30.718.811.533
9.808.840.251
9.808.840.251
327.950.851.229
228.638.322.234
122.417.695.191
(14.688.892.338)
(14.688.892.338)
67.758.874.996
101.727.476.313
664.317.976.316
101
33. KEBIJAKAN
DAN
KEUANGAN (lanjutan)
c.
MANAJEMEN
33.
RISIKO
SEGMENT INFORMATION
As of December 31, 2014 and 2013, the Group
designs its segment based on operating results of its
business units separately for the purpose of making
decision regarding the resources allocation and
performance assessment. Segment performance is
evaluated based on operating profit or loss in
consolidated financial statements.
2014
Pendapatan
Usaha
Segmen
Laba (rugi) Kotor
Segmen
Perjalanan
Wisata/
Holiday
Travel
Sewa Alat
Berat /
Rent of
heavy
equipment
Jasa
Transportasi/
Transportation
Service
26.510.681.994
70.605.789.520
393.479.891.754
Jasa
Penjualan
Batubara/
Service from
Coal Sell
-
Jasa Sebelum
Eliminasi/
Service before
Eliminations
Eliminasi/
Eliminations
490.596.363.268
Konsolidasi/
Consolidations
Operating Income
- Segment
Segment Gross
(32.333.001.814)
Income (loss)
Operating
(224.918.148.504)
Income (loss)
490.596.363.268
1.077.467.394
(50.687.101.872)
17.276.632.664
(32.333.001.814)
789.694.363
(69.292.433.809)
(156.415.409.058)
(224.918.148.504)
Beban Keuangan
Laba Sebelum
Pajak
(16.071.126.475)
(45.790.849.035)
(61.861.975.510)
3.093.460.188
(79.225.056.521)
(219.205.883.219)
(286.780.124.014 )
20.160.167.877
20.160.167.877
(182.065.286.907)
(266.619.956.137)
211.523.039
211.523.039
211.523.039
Non-controlling
Interest
(182.276.809.946)
(266.408.433.098)
(266.408.433.098)
Net Income
(loss)
Beban Pajak
Jumlah
laba (rugi)
Komprehensif
Kepentingan
NonPengendali
794.144.701
Laba (rugi)
Neto
794.144.701
(85.348.813.931)
(85.348.813.931)
- (286.780.124.014 )
20.160.167.877
Tax Expense
Total
Comprehensive
(266.619.956.137)
income (loss)
Aset
733.827.301.726
Asset
Liabilitas
554.846.968.230
Liabilities
102
34.
Perjalanan
Wisata /
Holiday
Travel
Sewa Alat
Berat /
Rent of
heavy
equipment
Jasa
Transportasi /
Transportation
Service
27.607.925.822
110.749.534.688
522.402.430.566
Pendapatan
Usaha
Segmen
Laba Bruto
Segmen
11.333.481.010
15.852.214.789
203.639.822.974
Rugi Usaha
5.903.365.465
(8.774.223.505)
(18.550.148.311)
(44.240.360.356)
Beban Keuangan
Rugi Sebelum
Pajak
Beban Pajak
Dampak
Penyesuaian
Proforma
Jumlah
Laba (rugi)
neto sebelum
dampak
penyesuaian
proforma
Kepentingan
NonPengendali
Laba (rugi)
Neto
309.491.866
-
(72.697.052.525)
(1.194.164)
309.491.866
309.491.866
(72.698.246.689)
23.875
(72.698.222.814)
Jasa
Penjualan
Batubara /
Service from
Coal Sell
-
Jasa Sebelum
Eliminasi /
Service before
eliminations
Eliminasi /
Eliminations
Konsolidasi /
Consolidations
660.759.891.076
230.825.518.773
230.825.518.773
(75.653.398)
(21.496.659.749)
(21.496.659.749)
Operating Loss
(86.544.406.532)
Finance Expense
Loss Before
Tax
(42.304.046.176)
(86.544.406.532)
(35.548.767.569)
(104.738.055)
(108.041.066.283)
(108.041.066.283)
(23.375.407.586)
(23.375.407.586)
(23.389.227.547)
15.014.125
2.939.168.402
(55.998.826.713)
(15.907.439)
(56.014.734.152)
Operating Income
- segmen
Segment Gross
Profit
660.759.891.076
(89.723.930)
(44.884)
(89.768.814)
2.939.168.402
(128.477.305.466)
(15.928.448)
(128.493.233.914)
Aset
Liabilitas
35. SIGNIFICANT
COMMITMENTS
Tax Expense
2.939.168.402
Effect of Proforma
Adjustment
(128.477.305.466)
Total
Income (loss)
net before effect
of proforma
(15.928.448)
(128.493.233.914)
Non-controlling
Interest
Net Income
(loss)
1.174.058.227.787
Asset
765.691.963.754
Liabilities
AGREEMENTS
AND
Perusahaan
The Company
Berdasarkan
Surat
Perjanjian
Kerjasama
No. 02/DIRUT/0114, Perusahaan bekerjasama
dengan PT Pos Indonesia, pihak ketiga, dalam hal
transportasi/distribusi kiriman dan antaran, keagenan,
pemanfaatan lahan untuk mendukung bisnis, serta
kerjasama dibidang lainnya yang dapat dikembangkan
dan memberikan manfaat dari para pihak dikemudian
hari. Kerjasama ini berlaku untuk 1 (satu) tahun
terhitung sejak tanggal 2 Januari 2014 sampai dengan
31 Desember 2014.
103
36.
2013
Disajikan kembali /
As Restateted
2014
Penambahan aset tetap
melalui:
Utang sewa pembiayaan
Utang bank jangka panjang
Penghapusan utang pembiayaan
konsumen karena penarikan
aset tetap
Penghapusan utang sewa
pembiayaan karena penarikan
aset tetap
Penghapusan utang bank
jangka panjang karena
penarikan aset tetap
Reklasifikasi uang muka investasi
Reklasifikasi uang muka ke
piutang pihak berelasi
Pengurangan utang
pembelian aset tetap
melalui take over utang
oleh bank
NON-CASH ACTIVITY
3.642.286.000
-
43.776.870.312
35.202.159.748
20.982.533.541
24.858.057.121
25.056.837.498
3.100.000.000
28.472.259.000
40.130.601.037
40.878.077.833
37.
LAWSUITS
104
37.
LAWSUITS (continued)
Perkara tersebut
12 Februari 2015.
telah
dicabut
pada
tanggal
105
37.
LAWSUITS (continued)
Perkara tersebut
15 Februari 2015.
telah
dicabut
pada
tanggal
38.
106
38. PERISTIWA
(lanjutan)
-
SETELAH
PERIODE
38.
PELAPORAN
2.
3. a.
3.
a.
b.
b.
Pemegang Saham
UBS AG SG S/A Terra
Investment Holdings
Limited 2091144569
Parallax Venture Partmer
VIII Ltd
PT Asia Argentum
Assets Pte Ltd.
Lain-lain (masing-masing
dengan kepemilikan
kurang dari 5%)
Jumlah
Jumlah Saham /
Number of Shares
Nilai Nominal /
Nominal Value
Shareholders
2.324.374.252
232.437.425.200
361.111.100
36.111.110.000
208.220.500
20.822.050.000
1.078.516.248
107.851.624.800
3.972.222.100
397.222.210.000
Total
107
38. PERISTIWA
(lanjutan)
SETELAH
PERIODE
38.
PELAPORAN
2.
Approved
the
plan
to
increase
the Companys
authorized
capital
from 6,380,000,000 shares amounting
to Rp 638,000,000,000 to become
15,000,000,000 shares amounting to
Rp 1,500,000,000,000.
3.
4.
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris Independen
Dewan Direksi
Direktur Utama
Direktur
Direktur Independen
Marzuki Usman
Michael Rusli
William Briones Chiongbian II
Lasmar Lasmarias Edullantes
Suhartono Suratman
Aqlani Maza
Jose Melford Alviar Fuentes
Leonard Stephen Jonatan
Jofial Mecca Alwis
108
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Board of Directors
President Director
Director
Independent Director
39.
KELANGSUNGAN USAHA
Grup
mengalami
rugi
bersih
sebesar
Rp 266.619.956.137 untuk tahun yang berakhir pada
tanggal 31 Desember 2014 yang mengakibatkan saldo
defisit sebesar Rp 247.710.689.854 pada tanggal
31 Desember 2014 dan, pada tanggal tersebut,
liabilitas jangka pendek Perusahaan dan entitas
anaknya melampaui jumlah aset lancarnya sebesar
Rp 289.759.131.696.
The
Group
incurred
a
net
loss
of
Rp 266,619,956,137 during the year ended
December 31, 2014 wich resulted in deficit balance
of Rp 247,710,689,854 as of December 31, 2014
and, as of that date, the Company and its
subsidiaries current liabilities exceeded their total
current assets by Rp 289,759,131,696.
Memaksimalkan pendapatan operasional dari unitunit dan jenis usaha yang menguntungkan.
Melakukan
restrukturisasi
fasilitas-fasilitas
pinjaman pada bank dan lembaga keuangan nonbank.
109
39.
Laporan
keuangan
tidak
mencakup
dampak
penyesuaian yang mungkin timbul dari ketidakpastian
di atas.
40.
:
:
:
:
:
:
:
:
:
:
PSAK No. 65
PSAK No. 66
:
:
:
:
:
PSAK No. 67
PSAK No. 68
ISAK No. 26
:
:
Presentation of Financial
Statement
110
72