2015-09-30 Sgro PDF
2015-09-30 Sgro PDF
Daftar Isi
Table of Contents
Halaman/
Pages
Consolidated Statement of
Changes in Equity
Catatan atas Laporan Keuangan Konsolidasian... 7-100 .............Notes to the Consolidated Financial Statements
***************************
Catatan/
Notes
1 Januari 2014/
31 Desember 2013/
30 September 2015/ 31 Desember 2014/ January 1, 2014/
September 30, 2015 December 31, 2014* December 31, 2013*
ASET
ASET LANCAR
Kas dan bank
Pihak berelasi
Pihak ketiga
Piutang usaha - pihak ketiga
Piutang lain-lain
Pihak berelasi
Pihak ketiga
Persediaan
Pajak dibayar dimuka
Biaya dibayar dimuka
Uang muka dan aset lancar lainnya
ASSETS
2,6,31a,38
2,6,38
2,7,38
549.963
76.892.262
134.382.786
22.596.349
172.038.769
90.372.701
2,31b,38
2,7,38
2,8
18a
2,9
2,10
21.741.549
132.265.345
468.419.554
47.160.623
5.796.297
93.257.298
18.452.949
98.711.515
297.599.665
58.737.960
4.481.245
21.523.550
CURRENT ASSETS
Cash on hand and in banks
Related party
162.758.831
Third parties
139.129.579
Trade receivables - third parties
Other receivables
18.080.626
Related party
65.494.895
Third parties
271.784.119
Inventories
45.275.731
Prepaid taxes
2.679.943
Prepaid expenses
23.132.255 Advances and other current assets
980.465.677
784.514.703
728.335.979
196.569.396
189.821.915
149.126.341
2,12a
2,12b
1.070.263.813
1.195.004.992
1.061.464.674
907.002.872
853.040.085
742.750.718
2,12c
46.804.721
49.132.486
61.237.448
2,12d
2,13
2,14
2
18d
2,18f
15,38
608.633.439
1.833.694.684
99.267.253
91.323.852
31.343.501
117.850.455
9.137.684
460.674.097
1.706.165.605
99.407.712
68.610.816
29.728.207
100.083.182
12.230.182
268.569.368
1.400.910.592
102.104.737
64.611.393
52.759.892
74.659.614
14.013.201
NON-CURRENT ASSETS
Advances for plasma plantations
Plantation assets
Mature plantations
Immature plantations
Mature industrial timber and
non-timber plantations
Industrial timber and
non-timber plantations
under development stage
Fixed assets
Intangible assets
Nursery
Claims for tax refund
Deferred tax assets
Other non-current assets
5.299.893.790
4.684.321.748
3.783.783.389
TOTAL ASET
6.280.359.467
5.468.836.451
4.512.119.368
TOTAL ASSETS
2,11,35a,35c
Catatan/
Notes
1 Januari 2014/
31 Desember 2013/
30 September 2015/ 31 Desember 2014/ January 1, 2014/
September 30, 2015 December 31, 2014* December 31, 2013*
638.955.942
329.852.087
322.546.279
331.849.555
204.310.829
257.330.369
12.900.000
140.980
84.903.452
37.184.126
29.171.055
44.469.235
8.500.000
4.327.171
61.040.129
129.587.675
18.681.586
41.513.705
12.400.000
7.716.978
24.200.541
29.360.335
17.004.204
39.312.837
144.149.475
60.716.679
101.565.797
CURRENT LIABILITIES
Short-term bank loans
Trade payables - third parties
Other payables
Related parties
Third parties
Sales advances
Taxes payable
Accrued expenses
Short-term employee benefits liability
Current maturity of
long-term bank loans
1.321.726.352
978.762.779
693.201.890
TOTAL CURRENT
LIABILITIES
NON-CURRENT LIABILITIES
1.611.501.199
178.255.933
27.994.904
1.307.157.075
142.711.331
29.912.326
991.476.416
95.785.631
32.193.465
TOTAL LIABILITAS
JANGKA PANJANG
1.817.752.036
1.479.780.732
1.119.455.512
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
3.139.478.388
2.458.543.511
1.812.657.402
TOTAL LIABILITIES
2,21b,38
2,22
2,18f
EKUITAS
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham - nilai nominal Rp200
per saham (angka penuh)
Modal dasar - 5.500.000.000 saham
Modal ditempatkan dan disetor
penuh - 1.890.000.000 saham
Tambahan modal disetor - neto
Selisih transaksi dengan kepentingan
nonpengendali
Saldo laba
Cadangan umum
Belum ditentukan penggunaannya
EQUITY
63.994.710
1.975.568.294
53.994.710
1.858.663.927
EQUITY ATTRIBUTABLE TO
EQUITY HOLDERS OF
THE PARENT
Share capital - Rp200
par value per share (full amount)
Authorized - 5,500,000,000 shares
Issued and fully paid378.000.000
1,890,000,000 shares
681.230.929
Additional paid-in capital net
Difference due to transaction
(1.391.325)
with non-controlling interests
Retained earnings
48.994.710 Appropriated for general reserve
1.559.364.648
Unappropriated
3.093.479.342
2.970.498.241
2.666.198.962
47.401.737
39.794.699
33.263.004
NON-CONTROLLING INTERESTS
TOTAL EKUITAS
3.140.881.079
3.010.292.940
2.699.461.966
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
6.280.359.467
5.468.836.451
4.512.119.368
KEPENTINGAN NONPENGENDALI
2,23
2,24
2
33
2,32
378.000.000
681.230.929
378.000.000
681.230.929
(5.314.591)
(1.391.325)
2014*
2.141.843.595
2,25,36
2.482.882.177
(1.514.231.960)
2,26,36
(1.778.690.656)
2015
PENJUALAN
BEBAN POKOK PENJUALAN
LABA BRUTO
627.611.635
(63.209.128)
LABA OPERASI
Biaya keuangan
Pendapatan keuangan
2,27,36
(204.131.580) 2,27,31d,36
40.300.918
28,36
(11.468.277)
29,36
389.103.568
(104.199.869)
1.216.204
30,36
30,36
286.119.903
(85.552.531) 2,18c,18e,36
200.567.372
GROSS PROFIT
(63.938.207)
(155.638.418)
29.823.987
(9.296.526)
505.142.357
439.274.425
(119.421.781)
319.852.644
INCOME BEFORE
INCOME TAX EXPENSE
Income tax expense
INCOME FOR THE PERIOD
5.905.042
200.567.372
325.757.686
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
310.844.345
9.008.299
319.852.644
TOTAL
316.599.435
9.158.251
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent company
Non-controlling interests
325.757.686
TOTAL
164
BASIC EARNINGS
PER SHARE ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT COMPANY
(full amount)
194.944.367
5.623.005
TOTAL
200.567.372
194.944.367
5.623.005
TOTAL
200.567.372
Finance costs
Finance income
Keuntungan aktuarial
TOTAL LABA KOMPREHENSIF
PERIODE BERJALAN
COST OF SALES
704.191.521
(67.785.356)
1.917.424
SALES
103
2,32
2,32
Actuarial gains
The original consolidated financial statements included herein are in Indonesian language.
Catatan/
Notes
Saldo tanggal 31 Desember 2013
Penerapan PSAK 24 (Revisi 2013)
Modal
ditempatkan
dan disetor
penuh/
Issued and
fully paid
share capital
Selisih
transaksi
dengan
kepentingan
nonpengendali/
Difference
due to
transaction
with
non-controlling
interests
Tambahan
modal
disetor/
Additional
paid-in
capital
378.000.000
681.230.929
378.000.000
681.230.929
Cadangan
umum/
Appropriated
(1.391.325)
Total/
Total
Total ekuitas/
Total
equity
48.994.710
1.558.719.888
2.665.554.202
33.082.752
2.698.636.954
644.760
644.760
180.252
825.012
48.994.710
1.559.364.648
2.666.198.962
33.263.004
2.699.461.966
(1.391.325)
Kepentingan
nonpengendali/
Non-controlling
interests
33
5.000.000
(5.000.000)
34
(28.350.000)
(28.350.000)
(1.844.035)
(30.194.035)
310.844.345
310.844.345
9.008.299
319.852.644
5.755.090
5.755.090
149.952
5.905.042
316.599.435
316.599.435
9.158.251
325.757.686
378.000.000
681.230.929
(1.391.325)
53.994.710
1.842.614.083
2.954.448.397
40.577.220
2.995.025.617
378.000.000
681.230.929
(1.391.325)
53.994.710
1.865.692.620
2.977.526.934
39.814.383
3.017.341.317
378.000.000
681.230.929
(1.391.325)
53.994.710
1.858.663.927
2.970.498.241
39.794.699
3.010.292.940
(3.923.266)
(3.923.266)
3.923.266
(7.028.693)
(7.028.693 )
(19.684)
(7.048.377)
33
10.000.000
(10.000.000)
34
(68.040.000)
(68.040.000)
(1.939.233)
(69.979.233)
194.944.367
194.944.367
5.623.005
200.567.372
194.944.367
194.944.367
5.623.005
200.567.372
378.000.000
681.230.929
63.994.710
1.975.568.294
3.093.479.342
47.401.737
3.140.881.079
(5.314.591)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated
financial statements taken as a whole.
2015
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
dan karyawan, beban operasi,
dan lain-lain
Kas yang diperoleh dari operasi
Pembayaran pajak
penghasilan - neto
Arus kas neto yang diperoleh dari
aktivitas operasi
ARUS KAS DARI
AKTIVITAS INVESTASI
Penerimaan pendapatan bunga
Penerimaan dari penjualan aset tetap
Penambahan tanaman belum
menghasilkan dan bibitan
Perolehan aset tetap
Penambahan hutan tanaman industri
dalam pengembangan dan bibitan
Penambahan uang muka
perkebunan plasma
Pembayaran untuk akuisisi Entitas Anak
Penerimaan dana dari bank atas
pembiayaan pengembangan
kebun plasma
Arus kas neto yang digunakan
untuk aktivitas investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Perolehan utang bank
Pembayaran utang bank
Pembayaran biaya keuangan
Pembayaran dividen pada
pemegang saham
Pembayaran dividen tunai entitas
anak kepada pemegang saham
nonpengendali
Arus kas neto yang diperoleh dari
aktivitas pendanaan
2014
2.121.696.832
2.523.667.857
(1.837.359.932)
(1.894.445.766)
284.336.900
629.222.091
(142.240.270)
(27.661.402)
142.096.630
601.560.689
1.216.204
39.091
13
(293.601.382)
(245.780.171)
13
(144.878.939)
(42.006.730)
(3.500.000)
14.492.983
(649.977.975)
1.902.028.909
(1.197.328.355)
(165.593.166)
1.294.930.090
(1.145.623.209)
(111.469.915)
(68.040.000)
(28.350.000)
(1.939.233)
(1.844.035)
(728.511.927)
469.128.155
7.642.931
2015
PENURUNAN NETO
KAS DAN BANK
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN BANK
(117.287.142)
2014
(40.774.355)
NET DECREASE IN
CASH ON HAND AND IN BANKS
94.249
7.859
194.635.118
162.758.831
77.442.225
121.992.335
1.
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
1.
UMUM (lanjutan)
a.
b.
1.
GENERAL (continued)
a.
b.
Penyelesaian
konsolidasian
laporan
keuangan
c.
Completion
statements
of
consolidated
financial
Manajemen
bertanggung
jawab
atas
penyusunan dan penyajian laporan keuangan
konsolidasian ini, yang telah diselesaikan dan
disetujui untuk diterbitkan oleh Direksi
Perusahaan pada tanggal 30 Oktober 2015.
1.
UMUM (lanjutan)
1.
GENERAL (continued)
d. Entitas anak
d.
Domisili/
Domicile
Subsidiaries
Mulai
Beroperasi
Secara
Komersial/
Commencement
of Commercial
Operations
Kegiatan Usaha/
Nature of Business
Activities
Persentase
Kepemilikan/
Percentage
of Ownership Interest
2015
2014
Total Aset
Sebelum Eliminasi
(dalam jutaan Rupiah)/
Total Assets
Before Elimination
(in millions of Rupiah)
2015
2014
Entitas Anak
Langsung /
Direct Subsidiaries
PT Telaga Hikmah
(Telaga Hikmah)
Palembang
PT Aek Tarum
(Aek Tarum)
Palembang
Palembang
Palembang
PT Binasawit Makmur
(Binasawit Makmur)
Palembang
PT Sawit Selatan
(Sawit Selatan)
PT Sungai Menang
(Sungai Menang)
Palembang
PT Tania Binatama
(Tania Binatama)
PT Selatanjaya Permai
(Selatanjaya
Permai)
PT Usaha Agro Indonesia
(Usaha Agro
Indonesia)
Palembang
Jakarta
Palembang
Jakarta
Jakarta
Jakarta
1998
99,45%
99,45%
635.849
567.612
1992
99,00%
99,00%
350.927
205.665
1999
99,86%
99,86%
319.526
238.895
2001
99,38%
99,38%
529.816
498.951
1999
99,00%
99,00%
131.944
117.997
2011
99,88%
99,88%
271.320
244.458
99,99%
99,99%
205.180
170.032
99,67%
99,67%
1.131
1.167
2011
99,99%
99,99%
452.762
402.785
2010
99,99%
99,99%
693.904
672.904
2014
99,99%
99,99%
261.714
229.596
1997
95,00%
95,00%
1.545.944
1.441.861
2010
99,99%
99,99%
259.437
284.469
99,98%
99,98%
6.613
6.008
2014
99,98%
99,98%
454.400
362.646
Entitas Anak
Tidak Langsung/
Indirect Subsidiaries
PT Lanang Agro Bersatu
(Lanang Agro
Bersatu) 1
Jakarta
1.
UMUM (lanjutan)
d.
1.
GENERAL (continued)
d.
Domisili/
Domicile
Subsidiaries (continued)
Mulai
Beroperasi
Secara
Komersial/
Commencement
of Commercial
Operations
Kegiatan Usaha/
Nature of Business
Activities
Total Aset
Sebelum Eliminasi
(dalam jutaan Rupiah)/
Total Assets
Before Elimination
(in millions of Rupiah)
Persentase
Kepemilikan/
Percentage
of Ownership Interest
2015
2014
2015
2014
Entitas Anak
Tidak Langsung/
Indirect Subsidiaries
PT National Sago Prima
(National Sago Prima) 2
Jakarta
2010
96,73%
93,88%
580.948
528.749
Jakarta
99,99%
99,99%
100.779
71.261
Jakarta
Perkebunan/
Plantations
99,99%
99,99%
16
17
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Kehutanan/
Forestry
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
Perkebunan/
Plantation
99,99%
99,99%
39
40
99,99%
99,99%
26
27
99,99%
99,99%
26
27
99,99%
99,99%
35
36
99,99%
99,99%
35
37
99,99%
99,99%
35
37
99,99%
99,99%
35
37
99,99%
99,99%
107
108
99,67%
99,67%
132.156
77.796
99,99%
99,99%
427.298
296.600
99,91%
99,52%
30.316
16.575
99,99%
99,99%
21.834
6.218
99,94%
99,60%
25.151
11.395
99,20%
1.439
1)
2)
3)
4)
5)
6)
7)
Perusahaan
dan
entitas
anak
selanjutnya disebut menjadi Grup.
1)
2)
3)
4)
5)
6)
7)
untuk
10
1.
UMUM (lanjutan)
e.
1.
GENERAL (continued)
e.
:
:
:
:
Michael Sampoerna
Hendra Prasetya
Phang Cheow Hock
DR. R.B. Permana Agung Dradjattun
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Direksi
Direktur Utama
Wakil Direktur Utama
Direktur
Direktur
Direktur
Direktur
:
:
:
:
:
:
Ekadharmajanto Kasih
Marc Stephan Louis Louette
Hero Djajakusumah
Dwi Asmono
Lim King Hui
Budi Setiawan Halim
:
:
:
:
:
:
Directors
President Director
Vice President Director
Director
Director
Director
Director
Komite Audit
Ketua
Anggota
Anggota
:
:
:
:
:
:
Audit Comittee
Chairman
Member
Member
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
a. Dasar
penyajian
konsolidasian
laporan
YANG
2.
keuangan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
11
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
AKUNTANSI
Dasar
penyajian
laporan
konsolidasian (lanjutan)
YANG
2.
keuangan
12
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
b. Prinsip-prinsip konsolidasian
Principles of consolidation
(i)
(i)
(ii)
(iii)
13
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
c. Kombinasi bisnis
c.
Business combination
Kombinasi
bisnis
dicatat
dengan
menggunakan
metode
akuisisi.
Biaya
perolehan dari sebuah akuisisi diukur pada
nilai agregat imbalan yang dialihkan, diukur
pada nilai wajar pada tanggal akuisisi dan
jumlah setiap KNP pada pihak yang diakuisisi.
Untuk setiap kombinasi bisnis, pihak
pengakuisisi mengukur KNP pada pihak yang
diakuisisi baik pada nilai wajar ataupun pada
proporsi kepemilikan KNP atas aset neto yang
teridentifikasi dari pihak yang diakuisisi. Biayabiaya akuisisi yang timbul dibebankan dan
disertakan dalam beban-beban administrasi.
14
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
YANG
2.
d. Transaksi
sepengendali
restrukturisasi
entitas
d. Restructuring transactions
under common control
of
entities
15
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
d. Transaksi
restrukturisasi
sepengendali (lanjutan)
YANG
2.
entitas
e.
Foreign
balances
currency
transactions
and
1 Euro/Rupiah
1 Dolar AS/Rupiah
1 Dolar Singapura/Rupiah
1 Ringgit Malaysia/Rupiah
16.492
14.657
10.274
3.297
16
15.133
12.440
9.422
3.562
1 Euro/Rupiah
1 US Dollar/Rupiah
1 Singapore Dollar/Rupiah
1 Malaysian Ringgit/Rupiah
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
Grup mempunyai transaksi dengan pihakpihak berelasi, dengan definisi yang diuraikan
pada revisi PSAK No. 7 (Revisi 2010).
Kecuali diungkapkan khusus sebagai pihakpihak berelasi, maka pihak-pihak lain yang
disebutkan dalam catatan atas laporan
keuangan konsolidasian merupakan pihak
ketiga.
h. Prepaid expenses
Prepaid expenses are amortized and charged
to operations over the periods benefited.
Persediaan
i.
Inventories
Grup
menetapkan
penyisihan
untuk
keusangan
dan/atau
penurunan
nilai
persediaan berdasarkan hasil penelaahan
berkala atas kondisi fisik dan nilai realisasi
neto persediaan.
The
Group
provides
allowance
for
obsolescence and/or decline in market values
of inventories based on periodic reviews of the
physical conditions and net realizable values
of the inventories.
17
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Instrumen keuangan
Financial instruments
Aset keuangan
Financial assets
18
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Subsequent measurement
Penghentian pengakuan
Derecognition
i)
i)
19
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Derecognition (continued)
Penurunan nilai
Impairment
20
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Impairment (continued)
i)
i)
21
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Impairment (continued)
22
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Impairment (continued)
Financial liabilities
23
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Subsequent measurement
Long-term
borrowings
interest-bearing
loans
and
Utang
Payables
Suatu
liabilitas
keuangan
dihentikan
pengakuannya pada saat kewajiban yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluwarsa.
24
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
25
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
26
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
l.
Pada
saat
areal
HTI
tersebut
menghasilkan/siap panen, akumulasi biaya
HTI dalam pengembangan untuk areal
penanaman (lokasi) dimana tersedia pohon
siap panen dipindahkan ke akun Hutan
Tanaman
Industri
Siap
Panen
dan
diamortisasi berdasarkan sisa masa manfaat
hak pengusahaan HTI dengan menggunakan
metode garis lurus.
Bibitan
l.
Nursery
Nursery is stated at cost, which consists of
capitalized costs of nursery preparation,
purchases of seedlings and their upkeep/maintenance,
and
presented
as
Nursery account in the consolidated
statement of financial position.
m.
Fixed assets
All fixed assets are initially recognized at cost,
which comprises their purchase price and any
costs directly attributable in bringing the asset
to its working condition and to the location
where it is intended to be used. All other
repairs and maintenance costs that do not
meet the recognition criteria are recognized in
profit or loss as incurred.
27
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
Setelah
pengakuan
awal,
aset
tetap
dinyatakan pada biaya perolehan dikurangi
akumulasi
penyusutan
dan
kerugian
penurunan nilai.
Tahun/Years
Bangunan
Prasarana
Mesin dan peralatan
Tangki
Kendaraan dan alat-alat berat
Peralatan kantor
10-20
10-20
4-12
4-20
4-8
4-8
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
28
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
29
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
Pada
setiap
akhir
tahun
pelaporan,
Grup menilai apakah terdapat indikasi suatu
aset mengalami penurunan nilai. Jika terdapat
indikasi tersebut atau pada saat pengujian
penurunan nilai aset (yaitu aset takberwujud
dengan umur manfaat tidak terbatas, aset
takberwujud yang belum dapat digunakan,
atau goodwill yang diperoleh dalam suatu
kombinasi bisnis) diperlukan, maka Grup
membuat estimasi formal jumlah terpulihkan
aset tersebut.
yang
laba
yang
yang
30
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
n. Penurunan
(lanjutan)
nilai
AKUNTANSI
aset
YANG
2.
non-keuangan
Impairment
(continued)
of
non-financial
assets
31
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
o. Sewa
Leases
p.
q.
Intangible assets
Beban ditangguhkan
Deferred charges
32
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
r. Biaya pinjaman
Borrowing costs
s. Perpajakan
s.
Taxation
Pajak kini
Current tax
33
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
s. Perpajakan (lanjutan)
Taxation (continued)
Pajak tangguhan
Deferred tax
i.
ii.
34
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
s. Perpajakan (lanjutan)
Taxation (continued)
Aset
dan
liabilitas
pajak
tangguhan
disalinghapuskan jika terdapat hak secara
hukum untuk melakukan saling hapus antara
aset pajak kini terhadap liabilitas pajak kini,
atau aset pajak tangguhan dan liabilitas pajak
tangguhan pada entitas yang sama, atau Grup
bermaksud untuk merealisasikan aset dan
menyelesaikan liabilitas lancar berdasarkan
jumlah neto.
35
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
t. Provisi
Provisions
u. Employee benefits
36
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
v.
Penjualan barang
Sale of goods
37
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
v. Pengakuan
(lanjutan)
AKUNTANSI
pendapatan
dan
YANG
2.
beban
Revenue
and
(continued)
expense
recognition
Pendapatan/beban bunga
Interest income/expense
Pengakuan beban
Expense recognition
w. Informasi segmen
w.
Segment information
For management purposes, the Group is
organized into two operating segments based
on its products and services which are
independently managed by the respective
segment managers responsible for the
performance of the respective segments
under their charge. The segment managers
report directly to the management who
regularly reviews the segment results in order
to allocate resources to the segments and to
assess the segment performance. Additional
disclosures on each of these segments are
shown in Note 36, including the factors used
to identify the reportable segments and the
measurement basis of segment information.
38
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
3.
x.
3.
Dilaporkan
sebelumnya/
As previously
reported
Penyesuaian
atas penerapan
PSAK 24
(Revisi 2013)
Adjustment due
to adoption of
PSAK 24
(Revised 2013)
Setelah penyesuaian/
As adjustment
75.195.771
(536.157)
74.659.614
NON-CURRENT ASSETS
Deferred tax assets
97.247.211
32.093.054
(1.461.580)
100.411
95.785.631
32.193.465
NON-CURRENT LIABILITIES
Employee benefits liability
Deferred tax liabilities
1.559.364.648
33.263.004
EQUITY
Retained earnings
Unappropriated
Non-controlling interests
EKUITAS
Saldo laba
Belum ditentukan penggunaannya
Kepentingan nonpengendali
1.558.719.888
33.082.752
644.760
180.252
39
3.
3.
CHANGES
(continued)
Penyesuaian
atas penerapan
PSAK 24
(Revisi 2013)
Adjustment due
to adoption of
PSAK 24
(Revised 2013)
Dilaporkan
sebelumnya/
As previously
reported
POLICIES
Setelah penyesuaian/
As adjustment
98.121.096
1.962.086
100.083.182
NON-CURRENT ASSETS
Deferred tax assets
133.372.410
30.240.784
9.338.921
(328.458)
142.711.331
29.912.326
NON-CURRENT LIABILITIES
Employee benefits liability
Deferred tax liabilities
1.858.663.927
39.794.699
EQUITY
Retained earnings
Unappropriated
Non-controlling interests
1.865.692.620
39.814.383
(7.028.693)
(19.684)
Penyesuaian
atas penerapan
PSAK 24
(Revisi 2013)
Adjustment due
to adoption of
PSAK 24
(Revised 2013)
Dilaporkan
sebelumnya/
As previously
reported
Setelah penyesuaian/
As adjustment
5.905.042
5.905.042
319.852.644
5.905.042
325.757.686
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
316.599.435
9.158.251
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent company
Non-controlling interests
4.
ACCOUNTING
IN
310.844.345
9.008.299
5.755.090
149.952
4.
40
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan
Judgments
D
a
r
i
41
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan (lanjutan)
Judgments (continued)
42
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
43
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Biaya
perolehan
tanaman
menghasilkan
diamortisasi dengan menggunakan metode garis
lurus selama estimasi masa produktif tanaman
yang bersangkutan. Manajemen mengestimasi
masa produktif tanaman menghasilkan adalah 20
tahun, yang merupakan masa manfaat ekonomis
yang secara umum diharapkan dalam industri di
mana Grup menjalankan usahanya. Penjelasan
lebih rinci diungkapkan dalam Catatan 12a.
Penyusutan aset
takberwujud
tetap
dan
amortisasi
44
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Perpajakan
Taxes
Penentuan
provisi
perpajakan
memerlukan
pertimbangan signifikan, yang mana keputusan
final atas provisi perpajakan tersebut bisa berbeda
dari jumlah yang tercatat. Utang pajak penghasilan
badan pada tanggal 30 September 2015 sebesar
Rp13.020.187 (31 Desember 2014: Rp81.688.710).
Penjelasan lebih rinci diungkapkan dalam Catatan
18b.
45
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
46
5.
AKUISISI
5.
6.
ACQUISITIONS
Kedurang Prakarsa Nabati
Harga perolehan
Saldo kas yang diperoleh dari akuisisi
3.500.000
-
Acquisition cost
Cash balance received from the acquisition
3.500.000
6.
Kas
Bank
Pihak berelasi (Catatan 31a)
Dalam Rupiah
PT Bank Sahabat Sampoerna
Pihak ketiga
Dalam Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank OCBC NISP Tbk
PT Bank UOB Indonesia
PT Bank Danamon Indonesia Tbk
Lain-lain (masing-masing
di bawah Rp1 miliar)
Dalam Dolar AS (Catatan 37)
PT Bank Mandiri (Persero) Tbk
Lain-lain (masing-masing
di bawah Rp500 juta)
Sub-total
Total
3.636.253
549.963
2.769.630
Cash on hand
22.596.349
Cash in banks
Related party (Note 31a)
In Rupiah
PT Bank Sahabat Sampoerna
31.557.110
37.904.034
21.832.529
47.162.145
12.831.338
3.598.843
258.230
124.598
38.096.374
4.975.317
11.724.838
22.514.711
1.504.704
1.656.191
718.824
4.176.615
829.833
1.058.914
73.805.972
191.865.488
77.442.225
194.635.118
47
Third parties
In Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank OCBC NISP Tbk
PT Bank UOB Indonesia
PT Bank Danamon Indonesia Tbk
Others (each below Rp1 billion)
In US Dollar (Note 37)
PT Bank Mandiri (Persero) Tbk
Others (each below Rp500 million)
Sub-total
Total
7.
7.
Dalam Rupiah
Dalam Dolar AS (Catatan 37)
133.072.098
1.310.688
83.972.268
6.400.433
In Rupiah
In US Dollar (Note 37)
Total
134.382.786
90.372.701
Total
8.
PERSEDIAAN
8.
INVENTORIES
230.624.029
156.171.930
43.533.494
38.090.101
173.296.047
77.960.011
39.316.604
7.027.003
Total
468.419.554
297.599.665
Total
48
8.
9.
PERSEDIAAN (lanjutan)
8.
INVENTORIES (continued)
Manajemen
berkeyakinan
bahwa
seluruh
persediaan dapat digunakan dan tidak diperlukan
penyisihan persediaan usang pada tanggal-tanggal
30 September 2015 dan 31 Desember 2014.
9.
PREPAID EXPENSES
This account consists of prepaid expenses from
building rental and insurance.
49
Tanaman menghasilkan
a.
Mature plantations
Penambahan/
Additions
Pengurangan/
Deduction
Nilai perolehan
Tanaman sawit
Tanaman karet
1.589.636.302
1.022.560
59.976.423
-
1.590.658.862
59.976.423
528.478.396
715.792
51.138.938
38.346
529.194.188
51.177.284
Akumulasi amortisasi
Tanaman sawit
Tanaman karet
Total akumulasi amortisasi
Nilai tercatat neto
1.061.464.674
Saldo akhir/
Ending
balance
1.649.612.725
1.022.560
Cost
Oil palm plantations
Rubber plantations
1.650.635.285
Total cost
579.617.334
754.138
Accumulated amortization
Oil palm plantations
Rubber plantations
580.371.472
1.070.263.813
Penambahan/
Additions
Pengurangan/
Deduction
Saldo akhir/
Ending
balance
Nilai perolehan
Tanaman sawit
Tanaman karet
1.301.959.762
1.022.560
288.120.303
-
443.763
-
1.589.636.302
1.022.560
Cost
Oil palm plantations
Rubber plantations
1.302.982.322
288.120.303
443.763
1.590.658.862
Total cost
Akumulasi amortisasi
Tanaman sawit
Tanaman karet
449.277.573
664.664
79.644.586
51.128
443.763
-
528.478.396
715.792
Accumulated amortization
Oil palm plantations
Rubber plantations
449.942.237
79.695.714
443.763
529.194.188
853.040.085
1.061.464.674
50
b.
Immature plantations
Saldo awal
Biaya pengembangan dan bibitan
Dialihkan ke tanaman menghasilkan
(Catatan 12a)
Saldo akhir
c.
907.002.872
347.978.543
742.750.718
452.372.457
(59.976.423)
(288.120.303)
1.195.004.992
Beginning balance
Development costs and nursery
Transferred to mature plantations
(Note 12a)
907.002.872
Ending balance
c.
60.062.151
10.929.665
49.132.486
Penambahan/
Additions
Pengurangan/ Reklasifikasi/
Deductions Reclassifications
2.327.765
Saldo akhir/
Ending
balance
60.062.151
13.257.430
Cost
Accumulated amortization
46.804.721
71.065.787
9.828.339
61.237.448
Penambahan/
Additions
Pengurangan/ Reklasifikasi
Deductions Reclassifications
3.103.686
3.287.911
598.310
(7.715.725)
(1.404.050)
Saldo akhir/
Ending
balance
60.062.151
10.929.665
Cost
Accumulated amortization
49.132.486
51
Hutan
tanaman
pengembangan
industri
dalam
d.
Industrial
timber
and
non-timber
plantations under development stage
Saldo awal
Beban pengembangan
Reklasifikasi dari
hutan tanaman industri siap panen
460.674.097
147.959.342
268.569.368
185.793.054
6.311.675
Beginning balance
Development cost
Reclassifications from mature industrial
timber and non-timber plantations
Saldo akhir
608.633.439
460.674.097
Ending balance
Nilai perolehan
Tanah
Bangunan
Prasarana
Mesin dan peralatan
Tangki
Kendaraan dan alat-alat berat
Peralatan kantor
Aset dalam penyelesaian
Penambahan/
Additions *
Pengurangan/ Reklasifikasi/
Deductions Reclassifications
Saldo akhir/
Ending
balance
299.933.261
575.629.973
227.101.621
895.419.425
19.043.457
269.321.550
68.677.224
240.415.998
52.511.504
3.610.961
2.209.022
6.744.461
335.518
40.086.657
10.509.007
133.273.041
180.050
-
48.579.889
8.711.548
8.145.183
(65.436.620)
352.444.765
627.820.823
238.022.191
910.309.069
19.378.975
309.228.157
79.186.231
308.252.419
Cost
Land
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
Construction in progress
2.595.542.509
249.280.171
180.050
2.844.642.630
Total cost
Akumulasi penyusutan
Bangunan
Prasarana
Mesin dan peralatan
Tangki
Kendaraan dan alat-alat berat
Peralatan kantor
140.852.590
41.394.448
508.985.634
12.012.490
130.505.092
48.184.473
24.913.801
8.972.651
58.459.319
485.426
22.153.069
6.751.822
165.046
-
165.766.391
50.367.099
567.444.953
12.497.916
152.493.115
54.936.295
Accumulated depreciation
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
881.934.727
121.736.088
165.046
1.003.505.769
Nilai tercatat
Penyisihan penurunan nilai
aset tetap
Nilai tercatat neto
1.713.607.782
7.442.177
1.706.165.605
1.841.136.861
Carrying value
7.442.177
1.833.694.684
*) Saldo dari Entitas anak pada tanggal akuisisi sebesar Rp3.500.000/Balance from Subsidiary at acquisition date amounting to Rp3,500,000
\
52
Saldo awal/
Beginning
balance
Nilai perolehan
Tanah
Bangunan
Prasarana
Mesin dan peralatan
Tangki
Kendaraan dan alat-alat berat
Peralatan kantor
Aset dalam penyelesaian
Penambahan/
Additions
Pengurangan/ Reklasifikasi
Deductions Reclassifications
299.933.261
575.629.973
227.101.621
895.419.425
19.043.457
269.321.550
68.677.224
240.415.998
Cost
Land
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
Construction in progress
2.595.542.509
Total cost
884.576
55.407
4.417.262
171.137
140.852.590
41.394.448
508.985.634
12.012.490
130.505.092
48.184.473
Accumulated depreciation
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
5.528.382
881.934.727
246.250.479
475.062.224
195.999.075
783.529.141
18.789.676
223.507.028
62.165.117
141.905.295
53.682.782
33.257.332
25.449.014
88.545.402
253.781
50.423.882
6.712.857
196.942.783
1.175.818
947.431
4.609.360
200.750
-
2.147.208.035
455.267.833
6.933.359
Akumulasi penyusutan
Bangunan
Prasarana
Mesin dan peralatan
Tangki
Kendaraan dan alat-alat berat
Peralatan kantor
114.140.030
31.244.612
433.075.142
11.393.757
109.777.857
39.223.868
27.597.136
10.149.836
75.965.899
618.733
25.144.497
9.131.742
738.855.266
148.607.843
Nilai tercatat
Penyisihan penurunan nilai
aset tetap
Nilai tercatat neto
68.486.235
5.653.532
24.292.313
(98.432.080)
1.408.352.769
7.442.177
Saldo akhir/
Ending
balance
1.400.910.592
1.713.607.782
Carrying value
7.442.177
1.706.165.605
2014
106.605.637
97.191.001
7.749.789
4.336.988
4.934.761
4.474.764
3.043.674
1.568.551
Cost of sales
Immature plantations development cost
General and administrative expenses
Industrial timber and non-timber
plantations under development stage
Total
121.736.088
108.169.077
Total
53
30 September 2015
Persentase
penyelesaian/
Percentage of
completion
98%
66%
92%
Nilai
tercatat/
Carrying
value
Estimasi
waktu penyelesaian/
Estimated time
of completion
174.508.917
November/November 2015
100.483.000
Februari/February 2016
33.260.502 November 2015/November 2015
308.252.419
31 Desember 2014
Persentase
penyelesaian/
Percentage of
completion
Nilai
tercatat/
Carrying
value
Estimasi
waktu penyelesaian/
Estimated time
of completion
71%
41%
61%
139.338.684
68.433.656
32.643.658
Mei/May 2015
November/November 2015
Juni/June 2015
240.415.998
2014
39.091
(15.004)
2.324.625
(1.037.087)
24.087
1.287.538
54
Perangkat lunak
Harga perolehan
Penambahan
Akumulasi amortisasi
Nilai buku
Izin Usaha Pemanfaatan Hasil
Hutan Kayu (IUPHHK)
Harga perolehan
Akumulasi amortisasi
Nilai buku
Goodwill
Total
17.618.648
2.365.607
15.742.089
1.876.559
19.984.255
(14.592.236)
17.618.648
(12.792.507)
5.392.019
4.826.141
Softwares
Acquisition cost
Additions
Accumulated amortization
Book value
Izin Usaha Pemanfaatan Hasil
Hutan Kayu (IUPHHK)
Acquisition cost
Accumulated amortization
89.179.788
(3.007.094)
89.179.788
(2.300.757)
86.172.694
86.879.031
7.702.540
7.702.540
Goodwill
99.267.253
99.407.712
Total
Book value
55
101.865.864
63.657.520
222.510.013
2.576.344
2.339.110
507.738
53.018
259.586.079
5.367.049
3.005.961
220.132
12.814
Farmers - in Rupiah
Suppliers and Contractors
In Rupiah
In Euro (Note 37)
In US Dollar (Note 37)
In Malaysian Ringgit (Note 37)
In Singapore Dollar (Note 37)
Total
329.852.087
331.849.555
Total
1 - 30 hari
Lebih dari 30 hari
315.014.325
14.837.762
322.647.139
9.202.416
1 - 30 days
More than 30 days
Total
329.852.087
331.849.555
Total
18. TAXATION
a.
Prepaid taxes
28.047.792
19.112.831
17.582.127
-
41.155.833
Total
47.160.623
58.737.960
Total
56
b.
Utang pajak
Taxes payable
c.
2.344.662
98.968
920.326
778.263
13.153.265
13.020.187
23.166
6.845.289
2.608.783
8.550
27.000.120
1.786.750
5.973.194
81.688.710
23.003
10.498.565
Total
37.184.126
129.587.675
Total
c.
2014
Periode berjalan
Perusahaan
Entitas anak
93.475.168
132.859.506
Current
The Company
Subsidiaries
Sub-total
93.475.168
132.859.506
Sub-total
1.373.429
6.502.602
2.399.812
4.312.323
Adjustments in respect
of the previous years
The Company
Subsidiaries
7.876.031
6.712.135
Sub-total
(9.793.586)
(6.005.082)
(9.512.984)
(10.636.876)
Deferred tax
The Company
Subsidiaries
(15.798.668)
(20.149.860)
Sub-total
85.552.531
119.421.781
57
Total
2014
Manfaat pajak
penghasilan - tangguhan
Perusahaan
Penyisihan imbalan kerja karyawan
Rugi fiskal yang dapat
dikompensasi
Sub-total
Entitas anak
Penyisihan imbalan kerja karyawan
Rugi fiskal yang dapat
dikompensasi
Aset takberwujud - IUPHHK
Perubahan neto laba/(rugi) antar
perusahaan yang belum
direalisasi
Sub-total
Manfaat pajak tangguhan, neto
d.
579.525
9.214.061
9.512.984
9.793.586
9.512.984
Sub-total
7.139.304
(1.350.357)
175.726
40.409
12.008.254
175.726
(1.547.104)
6.005.082
10.636.876
15.798.668
20.149.860
d.
Subsidiaries
Provision for employee benefits
Tax losses carry forward
Intangible assets- IUPHHK
Net changes in unrealized
intercompany profits/(loss)
Sub-total
Deferred tax benefit, net
Pajak kini
58
2014
286.119.903
439.274.425
(346.969.932)
(484.332.244)
Income before
income tax expense
per consolidated statement of income
and other comprehensive income
Less: income of subsidiaries before
income tax expense
and elimination of transactions
with subsidiaries
(60.850.029)
(45.057.819)
2.318.101
7.801.031
7.258.468
Temporary differences:
Provision for employee benefits
(174.677)
(252.586)
Permanent differences:
Non-deductible expenses
Income already subjected to final
income tax
(50.905.574)
(38.051.937)
59
13.020.187
81.688.710
Total
13.020.187
81.688.710
Total
11.648.797
19.694.704
10.942.129
18.786.078
Total
31.343.501
29.728.207
Total
Perusahaan
The Company
60
Perusahaan (lanjutan)
Sungai Rangit
Sungai Rangit
61
Telaga Hikmah
Telaga Hikmah
62
Aek Tarum
Aek Tarum
63
f.
2014
286.119.903
439.274.425
75.921.164
110.143.893
9.807.093
9.453.614
(175.726)
(175.726)
85.552.531
119.421.781
f.
99.306.601
35.269.906
3.026.131
1.745.770
(21.497.953)
91.442.897
25.402.543
2.985.722
1.749.973
(21.497.953)
117.850.455
100.083.182
9.027.877
(5.671.349)
(9.912.825)
(21.438.607)
7.290.384
(5.675.552)
(9.912.825)
(21.614.333)
(27.994.904)
(29.912.326)
64
IMBALAN
KERJA
JANGKA
Dalam Rupiah
PT Bank OCBC NISP Tbk
PT Bank ANZ Indonesia
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
370.000.000
150.000.000
70.000.000
48.955.942
239.000.000
70.000.000
13.546.279
In Rupiah
PT Bank OCBC NISP Tbk
PT Bank ANZ Indonesia
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
Total
638.955.942
322.546.279
Total
Dalam Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia
Indonesia Eximbank
Total
968.750.000
416.812.096
184.852.000
138.800.000
55.539.255
699.000.000
330.473.954
183.226.000
129.906.250
33.856.255
In Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia
Indonesia Eximbank
1.764.753.351
1.376.462.459
Total
65
b.
Dalam Rupiah
Jatuh tempo dalam satu tahun
Dikurangi: biaya transaksi
145.507.810
(1.358.335)
61.960.099
(1.243.420)
Neto
144.149.475
60.716.679
1.619.245.541
(7.744.342)
1.314.502.360
(7.345.285)
Neto
1.611.501.199
1.307.157.075
In Rupiah
Current maturity
Less: transaction costs
Net
Net of current maturity
Less: transaction costs
Net
Perusahaan
The Company
66
Perusahaan (lanjutan)
67
Perusahaan (lanjutan)
Sungai Rangit
Sungai Rangit
a.
a.
b.
b.
68
69
70
71
Mutiara Bunda
Hikmah (TH)
72
Jaya
(MBJ)
and
Telaga
a.
b.
Fasilitas
pinjaman
investasi
maksimal
Rp115.000.000, digunakan untuk membiayai
pengeluaran entitas anak (National Sago
Prima) untuk tahun 2010 sampai 2011 antara
lain pembangunan infrastruktur, rehabilitasi,
dan penanaman kembali perkebunan sagu
serta pengadaan kendaraan/peralatan dan
pembangunan pabrik tepung sagu tahap
pertama, yang akan dilunasi dalam delapan
(8) tahun sejak penandatanganan perjanjian
termasuk delapan belas (18) bulan masa
tenggang. SBF telah menggunakan seluruh
fasilitas pinjaman ini dan akan jatuh tempo
pada bulan September 2018. Saldo pinjaman
pada tanggal 30 September 2015 sebesar
Rp92.000.000
(31
Desember
2014:
Rp99.906.250). Pada periode 2015, SBF telah
melakukan pembayaran kepada DBS atas
pinjaman investasi sebesar Rp7.906.250 (31
Desember 2014: Rp7.906.250). Tingkat bunga
untuk pinjaman sebesar 11,35% pada periode
2015 (2014: 10,5% sampai dengan 11,35%).
73
74
Perusahaan
The Company
75
Perusahaan
The Company
a.
b.
76
by
corporate
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat kematian
Usia pensiun
8,0%
10,0%
TMI-11
55 tahun
Asumsi lainnya:
a. Usia pensiun dipercepat: Tidak berlaku.
b. Tingkat mortalitas: Tabel Mortalitas Indonesia
2011 (TMI11).
c. Tingkat pengunduran diri karyawan: 10% untuk
karyawan di bawah 30 tahun dan menurun
secara linear sampai 0% pada umur 52 tahun.
d. Tingkat cacat: 10% dari TMI11.
8,0%
10,0%
TMI-11
55 tahun
Discount rate
Salary increment rate
Mortality rate
Retirement age
Other assumptions:
a. Early retirement age: Not applicable.
b. Mortality rate: Indonesian Mortality Table 2011
(TMI11).
c. Employee turnover rate: 10% for employees
before the age of 30 and will linearly decrease
until 0% at the age of 52.
d. Disability rate: 10% of TMI11.
77
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
30 September 2015/ (Disajikan kembali) (Disajikan kembali)
September 30, 2015 (As Restated)
(As Restated)
Saldo awal
Beban periode berjalan yang diakui
Imbalan kerja yang dibayar
selama tahun berjalan
Keuntungan (kerugian) aktuarial
142.711.331
95.785.631
69.564.295
35.544.602
36.906.437
28.573.870
(781.238)
10.800.501
(890.954)
(1.461.580)
Total
178.255.933
142.711.331
Beginning balance
Expense recognized during
current period
Employee benefits paid during
the current year
Actuarial gains (losses)
95.785.631
Total
31 Desember 2014/
December 31, 2014
(142.711.331)
1.569.911
(141.141.420)
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
(95.785.631)
(80.627.396)
(50.737.256)
3.515.779
6.328.177
2.148.134
(92.269.852)
(74.299.219)
(48.589.122)
(28.316.611)
-
(28.316.611)
Total
Deficit in adjustment
scheme
Total saham/
Shares
Persentase
Kepemilikan/
Percentage of
Ownership
Modal
ditempatkan
dan disetor
penuh (Rupiah)/
Issued and Fully
Authorized (Rupiah)
Pemegang saham
31 Desember 2010/
December 31, 2010
Shareholders
1.267.217.500
67,05%
253.443.500
622.782.500
32,95%
124.556.500
Sampoerna Agri
Resources Pte. Ltd.
Public (each below
5% of ownership)
1.890.000.000
100,00%
378.000.000
Total
78
Pengelolaan modal
Capital management
79
987.289.000
(55.706.362)
Paid-in capital
Initial public offering charges
Difference between total acquisition
cost of 75,567,500 treasury stocks
and proceeds from re-sale
Difference arising from restructuring
transactions among
entities under common control
21.174.825
(271.526.534)
Total
681.230.929
25. PENJUALAN
Total
25. SALES
Sales by products are as follows:
2014
2.060.583.082
47.373.704
33.886.809
2.361.521.019
33.825.260
87.535.898
Total
2.141.843.595
2.482.882.177
Total
2014
2014
973.374.664
152.019.313
24.451.594
510.877.654
250.099.956
307.476.749
45,4%
7,1%
1,1%
20,6%
10,1%
12,4%
1.149.845.571
1.068.454.359
53,6%
43,1%
Total
80
2014
Beban pemeliharaan
Beban panen
Alokasi beban tidak langsung
Biaya penyusutan dan amortisasi
229.907.470
150.221.195
173.886.629
104.238.913
252.860.741
132.008.417
155.191.994
109.872.521
Upkeep costs
Harvesting costs
Allocation of indirect costs
Depreciation and amortization
658.254.207
31.744
787.122.659
649.933.673
417.961
979.170.406
TBS tersedia
Saldo akhir TBS
1.445.408.610
(4.573.947)
1.629.522.040
(2.175.601)
1.440.834.663
1.627.346.439
(1.411.510.285)
(1.588.310.932)
(9.963.373)
(10.457.772)
19.361.005
28.577.735
1.411.510.285
1.588.310.932
58.304.861
59.368.314
60.359.894
60.941.587
1.530.175.040
1.708.620.833
77.960.011
112.462.668
(156.171.930)
(126.689.991)
1.451.963.121
1.694.393.510
9.963.373
11.443.984
10.457.772
9.506.966
39.316.604
25.353.767
(43.533.494)
(35.359.053)
17.190.467
9.959.452
25.717.367
45.759.959
1.514.231.960
1.778.690.656
81
2014
53.838.684
9.370.444
55.652.651
8.285.556
Total
63.209.128
63.938.207
Total
2014
146.904.542
11.681.805
10.431.870
8.010.732
6.136.717
5.002.009
4.692.032
4.438.437
6.833.436
97.639.087
11.104.283
10.294.854
7.832.722
7.399.761
3.632.058
3.146.862
5.653.805
8.934.986
Total
204.131.580
155.638.418
Total
82
Pendapatan
lainnya
terutama
merupakan
pendapatan atas penjualan bibit kelapa sawit dan
lainnya.
29. BEBAN LAINNYA
31. RELATED
PARTIES
TRANSACTIONS
BALANCES
AND
b.
549.963
22.596.349
0,01%
0,41%
21.741.549
18.452.949
0,35%
0,34%
83
c.
DENGAN PIHAK
31. RELATED
PARTIES
BALANCES
TRANSACTIONS (continued)
b.
AND
The
Company
has
an
outstanding
Exchangeable Loan to PT Sampoerna Bio
Energi, which entitles the Company to obtain all
of PT Sampoerna Bio Energis shares at any
time when deemed necessary by the Company,
which represented 5% share ownership in
Sungai Rangit. This Exchangeable Loan was
presented as part of Other receivables - related
party in the consolidated statements of
financial position as of September 30, 2015 and
December 31, 2014.
6.800.000
6.100.000
2.400.000
6.100.000
12.900.000
8.500.000
Total
0,41%
0,35%
Percentage to
consolidated total liabilities
84
DENGAN PIHAK
31. RELATED
PARTIES
BALANCES
TRANSACTIONS (continued)
d.
AND
2014
5.177.302
4.442.645
PT Sampoerna Land
2,54%
2,85%
Pihak-pihak berelasi/
Related parties
Sifat hubungan/
Nature of relationship
85
in
net
assets
of
Sungai Rangit
Telaga Hikmah
Mutiara Bunda Jaya
Binasawit Makmur
Aek Tarum
Gunung Tua Abadi
National Sago Prima
Sampoerna Bio Fuels
40.427.545
2.336.372
2.059.443
1.161.461
1.029.902
295.915
79.311
11.788
36.527.423
2.034.253
2.001.411
1.018.373
1.309.883
258.139
(3.366.571)
11.788
Total
47.401.737
39.794.699
Sungai Rangit
Telaga Hikmah
Mutiara Bunda Jaya
Binasawit Makmur
Aek Tarum
Gunung Tua Abadi
National Sago Prima
Sampoerna Bio Fuels
Total
2014
Sungai Rangit
Telaga Hikmah
Binasawit Makmur
Gunung Tua Abadi
Mutiara Bunda Jaya
Aek Tarum
National Sago Prima
5.400.122
357.119
193.088
72.009
58.032
20.019
(477.384)
8.967.804
310.999
172.002
77.014
180.815
493.715
(1.194.050)
Total
5.623.005
9.008.299
Sungai Rangit
Telaga Hikmah
Binasawit Makmur
Gunung Tua Abadi
Mutiara Bunda Jaya
Aek Tarum
National Sago Prima
Total
86
2015
2015
2014
2014
DAN
KEWAJIBAN
87
d.
e.
b.
c.
d.
88
Segmen Operasi
Operating Segments
30 September 2015
Produk
kelapa sawit/
Palm
products
Lain-lain/
Others
Penjualan
Beban pokok penjualan
2.436.805.786
(1.842.784.479)
85.801.336
(46.974.709)
Hasil segmen
594.021.307
38.826.627
Total/
Total
2.522.607.122
(1.889.759.188)
632.847.934
Eliminasi/
Elimination
(380.763.527)
375.527.228
(5.236.299)
Konsolidasian/
Consolidated
2.141.843.595
(1.514.231.960)
627.611.635
(63.209.128)
(204.131.580)
40.300.918
(11.468.277)
Laba operasi
389.103.568
Biaya keuangan
Pendapatan keuangan
Beban pajak penghasilan
(104.199.869)
1.216.204
(85.552.531)
Aset segmen
Liabilitas segmen
Informasi lainnya:
Pengeluaran modal
Penyusutan dan amortisasi
9.466.647.193
4.783.844.886
1.624.329.989
1.222.927.476
11.090.977.182
6.006.772.362
517.776.451
140.005.082
166.484.041
18.580.296
684.260.492
158.585.378
30 September 2014
Produk
kelapa sawit/
Palm
products
Lain-lain/
Others
Penjualan
Beban pokok penjualan
2.874.451.458
(2.173.865.032)
74.298.011
(57.276.493)
Hasil segmen
700.586.426
17.021.518
Total/
Total
2.948.749.469
(2.231.141.525)
717.607.944
Segment result
Unallocated expenses:
Selling and marketing expenses
General and administrative
expenses
Other income
Other expenses
Income from operations
Finance costs
Finance income
Income tax expense
Income for the period
6.280.359.467
3.139.478.388
Segment assets
Segment liabilities
684.260.492
166.247.402
Other information:
Capital expenditure
Depreciation and amortization
Eliminasi/
Elimination
Konsolidasian/
Consolidated
(465.867.292)
452.450.869
2.482.882.177
(1.778.690.656)
Sales
Cost of sales
(4.810.617.715)
(2.867.293.974)
7.662.024
(13.416.423)
704.191.521
(63.938.207)
(155.638.418)
29.823.987
(9.296.526)
Laba operasi
505.142.357
Biaya keuangan
Pendapatan keuangan
Beban pajak penghasilan
(67.785.356)
1.917.424
(119.421.781)
Informasi lainnya:
Pengeluaran modal
Penyusutan dan amortisasi
Sales
Cost of sales
200.567.372
Aset segmen
Liabilitas segmen
Segment result
Unallocated expenses:
Selling and marketing expenses
General and administrative
expenses
Other income
Other expenses
Income from operations
Finance costs
Finance income
Income tax expense
319.852.644
8.087.210.795
3.548.165.703
1.404.102.277
1.022.657.850
9.491.313,072
4.570.823.553
(4.022.476.621)
(2.112.280.042)
5.468.836.451
2.458.543.511
Segment assets
Segment liabilities
456.247.134
143.163.753
169.492.582
17.940.974
625.739.716
161.104.727
7.399.157
625.739.716
168.503.884
Other information:
Capital expenditure
Depreciation and amortization
89
Informasi geografi
Geographic information
2014
2.100.502.351
32.309.526
9.031.718
-
2.141.843.595
2.464.734.146
982.229
3.289.531
13.876.271
Countries
Indonesia
Malaysia
Japan
Singapore
2.482.882.177
37. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
30 September 2015/
September 30, 2015
Mata
Uang Asing
(angka penuh)/
Foreign
Currency
(full amount)
Aset
Kas dan bank
Dalam Dolar AS
Piutang usahapihak ketiga
Dalam Dolar AS
Piutang lain-lain pihak berelasi
Dalam Dolar AS
Aset tidak lancar lainnya
Dalam Dolar AS
Total
Aset moneter neto
Mata
Uang Asing
(angka penuh)/
Foreign
Currency
(full amount)
Ekuivalen
dalam Rp/
Equivalent
in Rp
Ekuivalen
dalam Rp/
Equivalent
in Rp
1.250.835
Assets
Cash on hand and in banks
In US Dollar
Trade receivables third parties
In US Dollar
Other receivables related party
In US Dollar
Other non-current assets
In US Dollar
31.339.746
Total
AS$
105.660
1.548.657
AS$
420.863
5.235.529
AS$
89.424
1.310.688
AS$
514.504
6.400.433
AS$ 1.483.356
21.741.549
AS$ 1.483.356
18.452.949
AS$
87.811
Total
Liabilitas
Utang usahapihak ketiga
Dalam Dolar AS
Dalam Euro
Dalam Ringgit Malaysia
Dalam Dolar Singapura
Utang lain - lain
pihak ketiga
Dalam Dolar AS
Beban akrual
Dalam Dolar AS
31 Desember 2014/
December 31, 2014
1.287.043
AS$
100.549
25.887.937
AS$
EUR
MYR
SGD
AS$
AS$
159.590
156.218
154.000
5.160
Liabilities
Trade payablesthird parties
In US Dollar
In Euro
In Malaysian Ringgit
In Singapore Dollar
Other payablesthird parties
In US Dollar
Accrued expenses
In US Dollar
6.616.562
9.432.669
Total
19.271.375
21.907.077
2.339.110
2.576.344
507.738
53.018
AS$
EUR
MYR
SGD
241.637
354.659
61.800
1.360
3.005.961
5.367.049
220.132
12.814
AS$
66.456
826.713
1.140.352
AS$
77.803
90
30 September 2015
Aset keuangan
Kas dan bank
Pihak berelasi
Pihak ketiga
Piutang usaha - pihak ketiga
Piutang lain-lain
Pihak berelasi
Pihak ketiga
Aset tidak lancar lainnya
Total
Nilai Tercatat/
Carrying Values
Nilai Wajar/
Fair Values
549.963
76.892.262
134.382.786
549.963
76.892.262
134.382.786
21.741.549
132.265.345
4.870.149
21.741.549
132.265.345
4.870.149
Financial assets
Cash on hand and in banks
Related party
Third parties
Trade receivables - third parties
Other receivables
Related party
Third parties
Other non-current assets
370.702.054
370.702.054
Total
638.955.942
329.852.087
638.955.942
329.852.087
12.900.000
140.980
29.171.055
44.469.235
12.900.000
140.980
29.171.055
44.469.235
Liabilitas keuangan
Utang bank jangka pendek
Utang usaha - pihak ketiga
Utang lain-lain
Pihak berelasi
Pihak ketiga
Beban akrual
Liabilitas imbalan kerja jangka pendek
Utang bank jangka panjang
jatuh tempo dalam satu tahun
Utang bank jangka panjang setelah dikurangi bagian
jatuh tempo dalam satu tahun
144.149.475
144.149.475
1.611.501.199
1.611.501.199
Total
2.811.139.973
2.811.139.973
91
Financial liabilities
Short-term bank loans
Trade payables - third parties
Other payables
Related parties
Third parties
Accrued expenses
Short-term employee benefits liability
Current maturity of
long-term bank loans
Long-term bank loans net of current maturity
Total
Nilai Tercatat/
Carrying Values
Nilai Wajar/
Fair Values
22.596.349
172.038.769
90.372.701
22.596.349
172.038.769
90.372.701
18.452.949
98.711.515
5.133.030
18.452.949
98.711.515
5.133.030
Financial assets
Cash on hand and in banks
Related party
Third parties
Trade receivables - third parties
Other receivables
Related party
Third parties
Other non-current assets
407.305.313
407.305.313
Total
322.546.279
331.849.555
322.546.279
331.849.555
8.500.000
4.327.171
18.681.586
41.513.705
8.500.000
4.327.171
18.681.586
41.513.705
Liabilitas keuangan
Utang bank jangka pendek
Utang usaha - pihak ketiga
Utang lain-lain
Pihak berelasi
Pihak ketiga
Beban akrual
Liabilitas imbalan kerja jangka pendek
Utang bank jangka panjang
jatuh tempo dalam satu tahun
Utang bank jangka panjang setelah dikurangi bagian
jatuh tempo dalam satu tahun
60.716.679
60.716.679
1.307.157.075
1.307.157.075
Total
2.095.292.050
2.095.292.050
92
Financial liabilities
Short-term bank loans
Trade payables - third parties
Other payables
Related parties
Third parties
Accrued expenses
Short-term employee benefits liability
Current maturity of
long-term bank loans
Long-term bank loans net of current maturity
Total
MANAJEMEN
93
MANAJEMEN
a.
a.
Pada
tanggal
30
September
2015,
berdasarkan simulasi yang rasional, jika tingkat
suku bunga utang bank jangka pendek dan
utang jangka panjang lebih tinggi/lebih rendah
50 basis poin (31 Desember 2014: lebih
tinggi/lebih rendah 50 basis poin), dengan
seluruh variabel-variabel lain tidak berubah,
maka laba sebelum pajak untuk periode yang
berakhir pada tanggal 30 September 2015
akan lebih rendah/lebih tinggi sebesar
Rp6.029.052 (31 Desember 2014: lebih
rendah/lebih tinggi sebesar Rp3.301.973),
terutama akibat biaya bunga utang bank
jangka pendek dan utang jangka panjang
dengan tingkat bunga mengambang yang lebih
tinggi/lebih rendah.
b.
b.
94
MANAJEMEN
Pada
tanggal
30
September
2015,
berdasarkan simulasi yang rasional, jika nilai
tukar
Rupiah
terhadap
Dolar
AS
melemah/menguat
sebesar
10%
(31
Desember 2014: melemah/menguat sebesar
10%), dengan seluruh variabel-variabel lain
tidak berubah, maka laba sebelum pajak untuk
periode yang berakhir pada tanggal 30
September 2015 akan lebih tinggi/lebih rendah
sebesar Rp2.240.847 (31 December 2014:
lebih
tinggi/lebih
rendah
sebesar
Rp2.750.707), terutama sebagai akibat dari
kerugian/keuntungan
selisih
kurs
atas
penjabaran kas dan bank, piutang usaha,
piutang lain-lain - pihak berelasi, aset tidak
lancar lainnya, dan utang dagang dalam Dolar
AS.
c.
c.
Risiko kredit
Credit risk
95
MANAJEMEN
Piutang usaha
Trade receivables
Piutang plasma
Plasma receivables
96
d.
MANAJEMEN
Risiko likuiditas
Liquidity risk
97
MANAJEMEN
Total/Total
Pada tanggal
30September 2015
Utang bank jangka
pendek
Pokok pinjaman
Beban
bunga
masa depan
Utang usaha
Utang lain-lain
Beban akrual
Liabilitas
imbalan
kerja
jangka
pendek
Utang bank jangka
panjang
Pokok pinjaman
Beban bunga
masa depan
Pada tanggal
31 Desember 2014
Utang bank jangka
pendek
Pokok pinjaman
Beban
bunga
masa depan
Utang usaha
Utang lain-lain
Beban akrual
Liabilitas
imbalan
kerja
jangka
pendek
Utang bank jangka
panjang
Pokok pinjaman
Beban bunga
masa depan
Sewaktu-waktu
dan Dalam
Waktu 1 Tahun/
On Demand
and Within
1 Year
Dalam Waktu 1
sampai dengan
5 Tahun/Within
1 to 5 Years
Lebih dari 5
Tahun/More Than
5 Years
638.955.942
638.955.942
36.135.545
329.852.087
13.040.980
29.171.055
36.135.545
329.852.087
13.040.980
29.171.055
44.469.235
44.469.235
1.755.650.674
144.149.475
1.111.427.446
500.073.753
779.175.052
193.941.014
501.859.109
83.374.929
322.546.279
322.546.279
10.935.030
331.849.555
12.827.171
18.681.586
10.935.030
331.849.555
12.827.171
18.681.586
41.513.705
41.513.705
1.367.873.754
60.716.679
849.768.810
457.388.265
662.609.993
152.387.583
423.681.717
86.540.693
98
As at
September 30, 2015
Short-term bank
loans
Principal
Future imputed
interest charges
Trade payables
Other payables
Accrued expenses
Short-term employee
benefits liability
Long-term bank
Loans
Principal
Future imputed
interest charges
As at
December 31, 2014
Short-term bank
loans
Principal
Future imputed
interest charges
Trade payables
Other payables
Accrued expenses
Short-term employee
benefits liability
Long-term bank
Loans
Principal
Future imputed
interest charges
MANAJEMEN
99
a.
Pinjaman
mencakup
persyaratan
diantaranya pemenuhan persyaratan rasio
keuangan sebagaimana disebutkan dalam
perjanjian pinjaman, membatasi hak UAI
antara lain merubah susunan pemegang
saham, melikuidasi atau membubarkan
perusahaan, atau terikat dalam suatu
penggabungan usaha, akuisisi, konsolidasi
dan/atau
usaha
patungan
dengan
perusahaan lain kecuali untuk bidang
usaha yang sejenis dan telah terpenuhinya
persyaratan
tertentu,
memberikan
pinjaman dan pembayaran dimuka kecuali
dalam rangka kegiatan usaha sehari-hari,
mengikatkan diri dalam kewajiban lain dan
memperoleh pinjaman, dan menjamin
kewajiban
orang/pihak
lain
kecuali
pembiayaan plasma atau kemitraan.
a.
b.
b.
100