Daftar Isi
Table of Contents
Halaman/
Pages
Consolidated Statement of
Changes in Equity
Catatan atas Laporan Keuangan Konsolidasian... 7-99 ............. Notes to the Consolidated Financial Statements
***************************
Catatan/
Notes
30 Juni 2015/
June 30, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
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
2,5,30a,37
2,5,37
2,6,37
5.147.512
187.854.307
123.872.899
22.596.349
172.038.769
90.372.701
2,30b,37
2,6,37
2,7
17a
2,8
2,9
19.776.102
120.391.544
460.425.162
28.847.367
1.683.342
24.550.942
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
972.549.177
784.514.703
728.335.979
193.498.954
189.821.915
149.126.341
2,11a
2,11b
1.091.656.807
1.072.414.217
1.061.464.674
907.002.872
853.040.085
742.750.718
2,11c
47.580.643
49.132.486
61.237.448
2,11d
2,12
2,13
2
17d
2,17f
14,37
562.043.056
1.787.400.303
98.105.807
89.582.022
31.343.501
108.911.760
9.678.965
1.000.000
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
Advance for investments
5.093.216.035
4.684.321.748
3.783.783.389
TOTAL ASET
6.065.765.212
5.468.836.451
4.512.119.368
TOTAL ASSETS
2,10,34a,34c
Catatan/
Notes
30 Juni 2015/
June 30, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014* December 31, 2013*
483.252.399
361.744.265
322.546.279
331.849.555
204.310.829
257.330.369
12.900.000
113.437
31.669.731
45.184.468
23.933.841
68.040.000
76.091.914
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
114.660.467
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
Dividend payable
Short-term employee benefits liability
Current maturity of
long-term bank loans
1.217.590.522
978.762.779
693.201.890
TOTAL CURRENT
LIABILITIES
NON-CURRENT LIABILITIES
1.610.798.428
166.407.732
28.636.847
1.307.157.075
142.711.331
29.912.326
991.476.416
95.785.631
32.193.465
TOTAL LIABILITAS
JANGKA PANJANG
1.805.843.007
1.479.780.732
1.119.455.512
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
3.023.433.529
2.458.543.511
1.812.657.402
TOTAL LIABILITIES
2,20b,37
2,21
2,17f
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
1.879.104.718
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
2.997.015.766
2.970.498.241
2.666.198.962
45.315.917
39.794.699
33.263.004
NON-CONTROLLING INTERESTS
TOTAL EKUITAS
3.042.331.683
3.010.292.940
2.699.461.966
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
6.065.765.212
5.468.836.451
4.512.119.368
KEPENTINGAN NONPENGENDALI
2,22
2,23
2
32
2,31
378.000.000
681.230.929
378.000.000
681.230.929
(5.314.591)
(1.391.325)
1.316.807.303
(941.004.071)
LABA BRUTO
375.803.232
(30.194.218)
Catatan/
Notes
2014*
2,24,35
1.455.806.145
2,25,35
(1.007.642.367)
448.163.778
2,26,35
(32.922.712)
(150.781.297) 2,26,30d,35
26.142.150
27,35
(8.733.359)
28,35
315.047.181
Biaya keuangan
Pendapatan keuangan
(58.923.961)
779.131
154.091.678
273.174.141
(52.073.702) 2,17c,17e,35
(80.546.716)
102.017.976
192.627.425
(42.912.948)
1.039.908
TOTAL
TOTAL LABA KOMPREHENSIF
PERIODE BERJALAN YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
LABA PER SAHAM DASAR YANG
DAPAT DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
(angka penuh)
Finance costs
Finance income
INCOME BEFORE
INCOME TAX EXPENSE
Income tax expense
INCOME FOR THE PERIOD
Other comprehensive income:
Keuntungan aktuarial
GROSS PROFIT
(108.868.304)
21.968.414
(13.293.995)
212.236.508
COST OF SALES
LABA OPERASI
29,35
29,35
SALES
3.936.695
102.017.976
196.564.120
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
185.800.964
6.826.461
192.627.425
TOTAL
189.637.691
6.926.429
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent company
Non-controlling interests
196.564.120
TOTAL
98
BASIC EARNINGS
PER SHARE ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT COMPANY
(full amount)
98.480.791
3.537.185
2,31
102.017.976
98.480.791
3.537.185
2,31
102.017.976
52
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
32
5.000.000
(5.000.000)
33
(28.350.000)
(28.350.000)
(28.350.000)
185.800.964
185.800.964
6.826.461
192.627.425
3.836.727
3.836.727
99.968
3.936.695
189.637.691
189.637.691
6.926.429
196.564.120
378.000.000
681.230.929
(1.391.325)
53.994.710
1.715.652.339
2.827.486.653
40.189.433
2.867.676.086
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)
32
10.000.000
(10.000.000)
33
(68.040.000)
(68.040.000)
(1.939.233)
(69.979.233)
98.480.791
98.480.791
3.537.185
102.017.976
98.480.791
98.480.791
3.537.185
102.017.976
378.000.000
681.230.929
63.994.710
1.879.104.718
2.997.015.766
45.315.917
3.042.331.683
(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
Penambahan uang muka investasi
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 tunai entitas
anak kepada pemegang saham
nonpengendali
Arus kas neto yang diperoleh dari
aktivitas pendanaan
2014
1.253.936.707
1.481.903.170
(1.091.545.958)
(1.165.915.541)
162.390.749
315.987.629
(102.689.703)
(19.208.398)
59.701.046
296.779.231
779.132
39.091
12
(193.924.928)
(162.698.051)
12
1.039.908
1.006.443
(127.609.670)
(161.485.453)
(96.742.674)
(67.492.838)
(25.280.122)
(1.000.000)
(30.077.000)
-
14.492.983
(478.827.552)
(370.125.627)
1.335.094.323
(815.812.746)
(99.926.007)
417.416.337
20.393.384
928.322.311
(837.550.294)
(70.378.633)
(1.939.233)
2015
PENURUNAN NETO
KAS DAN BANK
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN BANK
(1.710.169)
76.870
194.635.118
193.001.819
2014
(52.953.012)
NET DECREASE IN
CASH ON HAND AND IN BANKS
(52.910)
162.758.831
109.752.909
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 Juli 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%
599.995
567.612
1992
99,00%
99,00%
325.584
205.665
1999
99,86%
99,86%
241.871
238.895
2001
99,38%
99,38%
531.317
498.951
1999
99,00%
99,00%
130.589
117.997
2011
99,88%
99,88%
266.882
244.458
99,99%
99,99%
187.280
170.032
99,67%
99,67%
1.131
1.167
2011
99,99%
99,99%
435.986
402.785
2010
99,99%
99,99%
701.989
672.904
2014
99,99%
99,99%
248.879
229.596
1997
95,00%
95,00%
1.527.868
1.441.861
2010
99,99%
99,99%
271.230
284.469
99,98%
99,98%
5.970
6.008
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
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
Tidak Langsung/
Indirect Subsidiaries
PT Lanang Agro Bersatu
(Lanang Agro
Bersatu) 1
PT National Sago Prima
(National Sago Prima) 2
Jakarta
2014
99,98%
99,98%
423.408
362.646
Jakarta
2010
96,73%
93,88%
565.396
528.749
Jakarta
99,99%
99,99%
93.262
71.261
Jakarta
Perkebunan/
Plantations
99,99%
99,99%
16
17
Jakarta
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
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%
36
37
99,99%
99,99%
36
37
99,99%
99,99%
36
37
99,99%
99,99%
107
108
99,67%
99,67%
114.545
77.796
99,99%
99,99%
387.782
296.600
99,91%
99,52%
27.280
16.575
99,99%
99,99%
10.658
6.218
99,94%
99,60%
19.368
11.395
1)
2)
3)
4)
5)
6)
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Perusahaan
dan
entitas
anak
selanjutnya disebut menjadi Grup.
1)
2)
3)
4)
5)
6)
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
a.
AKUNTANSI
Dasar
penyajian
laporan
konsolidasian (lanjutan)
YANG
2.
keuangan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
b. Prinsip-prinsip konsolidasian
b.
Principles of consolidation
The consolidated financial statements include
the accounts of the Group mentioned in
Note 1d, in which the Company maintains
(directly or indirectly) equity ownership of more
than 50%.
12
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
(i)
(i)
(ii)
(iii)
(iv)
(v)
(vi)
13
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
(vii) mereklasifikasi
bagian
induk
atas
komponen yang sebelumnya diakui
sebagai penghasilan komprehensif ke
laba rugi, atau mengalihkan secara
langsung ke saldo laba.
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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
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
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
e.
Foreign
balances
currency
transactions
and
30 Juni 2015/
June 30, 2015
1 Euro/Rupiah
1 Dolar AS/Rupiah
1 Dolar Singapura/Rupiah
1 Ringgit Malaysia/Rupiah
1 Yen Jepang/Rupiah
31 Desember 2014/
December 31, 2014
14.920
13.332
9.895
3.527
109
16
15.133
12.440
9.422
3.562
104
1 Euro/Rupiah
1 US Dollar/Rupiah
1 Singapore Dollar/Rupiah
1 Malaysian Ringgit/Rupiah
1 Yen Japan/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
Subsequent measurement
18
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
j.
Pinjaman
(lanjutan)
setelah
yang
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
pengakuan
diberikan
dan
awal
piutang
Derecognition
i)
i)
19
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Derecognition (continued)
Penurunan nilai
Impairment
20
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Impairment (continued)
Financial liabilities
23
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Subsequent measurement
Long-term
borrowings
interest-bearing
loans
and
Utang
Penghentian pengakuan
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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
25
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
26
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
l.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
ACCOUNTING
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. SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
ACCOUNTING
29
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
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
o. Sewa
o.
Leases
p.
31
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
q. Aset takberwujud
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Intangible assets
Beban ditangguhkan
Deferred charges
r. Biaya pinjaman
r.
Borrowing costs
32
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
s. Perpajakan
Taxation
Pajak kini
Current tax
Pajak tangguhan
Deferred tax
33
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.
i.
ii.
34
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
s. Perpajakan (lanjutan)
Taxation (continued)
t. Provisi
t.
Provisions
35
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
36
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
Penjualan barang
Sale of goods
Pendapatan/beban bunga
Interest income/expense
Pengakuan beban
Expense recognition
37
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
w. Informasi segmen
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 35, including the factors used
to identify the reportable segments and the
measurement basis of segment information.
x.
y.
i)
ii)
iii)
38
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
y.
iv) PSAK
46
(Revisi
2014),
Pajak
Penghasilan
v) PSAK 48 (Revisi 2014), Penurunan Nilai
Aset
vi) PSAK 50 (Revisi 2014), Instrumen
Keuangan: Penyajian
vii) PSAK 55 (Revisi 2014), Instrumen
Keuangan: Pengakuan dan Pengukuran
vii)
vii)
ix)
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 - net
Deferred tax liabilities - net
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 - net
Deferred tax liabilities - net
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
3.936.695
3.936.695
192.627.425
3.936.695
196.564.120
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
189.637.691
6.926.429
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent company
Non-controlling interests
4.
ACCOUNTING
IN
185.800.964
6.826.461
3.836.727
99.968
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 11a.
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 Juni 2015 sebesar
Rp5.744.122 (31 Desember 2014: Rp81.688.710).
Penjelasan lebih rinci diungkapkan dalam Catatan
17b.
45
4.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
4.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
46
5.
5.
30 Juni 2015/
June 30, 2015
Kas
Bank
Pihak berelasi (Catatan 30a)
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 UOB Indonesia
PT Bank ANZ Indonesia
PT Bank OCBC NISP Tbk
PT Bank Danamon Indonesia Tbk
Lain-lain (masing-masing
di bawah Rp1 miliar)
Dalam Dolar AS (Catatan 36)
PT Bank Mandiri (Persero) Tbk
Lain-lain (masing-masing
di bawah Rp500 juta)
Sub-total
Total
6.
31 Desember 2014/
December 31, 2014
4.680.515
5.147.512
2.769.630
Cash on hand
22.596.349
Cash in banks
Related party (Note 30a)
In Rupiah
PT Bank Sahabat Sampoerna
104.084.050
37.904.034
37.292.000
47.162.145
20.458.834
15.115.497
1.798.389
1.589.838
128.939
38.096.374
11.724.838
4.975.317
22.514.711
1.557.330
1.656.191
422.483
4.176.615
726.432
1.058.914
188.321.304
191.865.488
193.001.819
194.635.118
6.
Third parties
In Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank UOB Indonesia
PT Bank ANZ Indonesia
PT Bank OCBC NISP Tbk
PT Bank Danamon Indonesia Tbk
Others (each below Rp1 billion)
In US Dollar (Note 36)
PT Bank Mandiri (Persero) Tbk
Others (each below Rp500 million)
Sub-total
Total
31 Desember 2014/
December 31, 2014
Dalam Rupiah
Dalam Dolar AS (Catatan 36)
123.872.899
-
83.972.268
6.400.433
In Rupiah
In US Dollar (Note 36)
Total
123.872.899
90.372.701
Total
47
6.
6.
7.
PERSEDIAAN
7.
30 Juni 2015/
June 30, 2015
8.
31 Desember 2014/
December 31, 2014
212.903.554
180.918.617
42.636.111
23.966.880
173.296.047
77.960.011
39.316.604
7.027.003
Total
460.425.162
297.599.665
Total
Manajemen
berkeyakinan
bahwa
seluruh
persediaan dapat digunakan dan tidak diperlukan
penyisihan persediaan usang pada tanggal-tanggal
30 Juni 2015 dan 31 Desember 2014.
8.
PREPAID EXPENSES
This account consists of prepaid expenses from
building rental and insurance.
INVENTORIES
9.
48
Tanaman menghasilkan
a.
Mature plantations
Penambahan/
Additions
Nilai perolehan
Tanaman sawit
Tanaman karet
1.589.636.302
1.022.560
68.187.723
-
1.590.658.862
68.187.723
Akumulasi amortisasi
Tanaman sawit
Tanaman karet
528.478.396
715.792
37.970.026
25.564
529.194.188
37.995.590
Pengurangan/
Deduction
Saldo akhir/
Ending
balance
1.657.824.025
1.022.560
Cost
Oil palm plantations
Rubber plantations
1.658.846.585
Total cost
566.448.422
741.356
Accumulated amortization
Oil palm plantations
Rubber plantations
567.189.778
1.091.656.807
1.061.464.674
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
49
b.
30 Juni 2015/
June 30, 2015
Saldo awal
Biaya pengembangan dan bibitan
Dialihkan ke tanaman menghasilkan
(Catatan 11a)
Saldo akhir
c.
Immature plantations
31 Desember 2014/
December 31, 2014
907.002.872
233.599.068
742.750.718
452.372.457
(68.187.723)
(288.120.303)
1.072.414.217
Beginning balance
Development costs and nursery
Transferred to mature plantations
(Note 11a)
907.002.872
Ending balance
c.
60.062.151
10.929.665
49.132.486
Penambahan/
Additions
Pengurangan/ Reklasifikasi/
Deductions Reclassifications
1.551.843
Saldo akhir/
Ending
balance
60.062.151
12.481.508
Cost
Accumulated amortization
47.580.643
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
50
Hutan
tanaman
pengembangan
industri
dalam
d.
30 Juni 2015/
June 30, 2015
Industrial
timber
and
non-timber
plantations under development stage
31 Desember 2014/
December 31, 2014
Saldo awal
Beban pengembangan
Reklasifikasi dari
hutan tanaman industri siap panen
460.674.097
101.368.959
268.569.368
185.793.054
6.311.675
Beginning balance
Development cost
Reclassifications from mature industrial
timber and non-timber plantations
Saldo akhir
562.043.056
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
326.045.463
595.656.872
228.841.578
909.394.789
19.201.489
290.304.923
76.388.265
312.227.131
Cost
Land
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
Construction in progress
2.758.060.510
Total cost
165.046
-
157.090.493
47.314.096
549.322.084
12.335.921
144.596.607
52.558.829
Accumulated depreciation
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
165.046
963.218.030
299.933.261
575.629.973
227.101.621
895.419.425
19.043.457
269.321.550
68.677.224
240.415.998
26.112.202
1.059.549
1.308.445
6.238.015
158.032
21.163.423
7.711.041
98.947.344
180.050
-
2.595.542.509
162.698.051
180.050
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
16.237.903
5.919.648
40.336.450
323.431
14.256.561
4.374.356
881.934.727
81.448.349
Nilai tercatat
Penyisihan penurunan nilai
aset tetap
Nilai tercatat neto
18.967.350
431.512
7.737.349
(27.136.211)
1.713.607.782
7.442.177
Saldo akhir/
Ending
balance
1.706.165.605
51
1.794.842.480
Carrying value
7.442.177
1.787.400.303
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
72.056.530
64.115.330
4.608.584
2.893.099
3.894.379
2.821.279
1.890.136
918.444
Cost of sales
Immature plantations development cost
General and administrative expenses
Industrial timber and non-timber
plantations under development stage
Total
81.448.349
71.749.432
Total
52
30 Juni 2015
Persentase
penyelesaian/
Percentage of
completion
95%
63%
80%
Nilai
tercatat/
Carrying
value
159.496.293
113.309.416
39.421.422
Estimasi
waktu penyelesaian/
Estimated time
of completion
Agustus/August 2015
Oktober/October 2015
September/September 2015
312.227.131
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)
1.006.443
(62.726)
24.087
943.717
53
Perangkat lunak
Harga perolehan
Penambahan
Akumulasi amortisasi
Nilai buku
Izin Usaha Pemanfaatan Hasil
Hutan Kayu (IUPHHK)
Harga perolehan
Akumulasi amortisasi
Nilai buku
Goodwill
Total
31 Desember 2014/
December 31, 2014
17.618.648
636.436
15.742.089
1.876.559
18.255.084
(14.259.957)
17.618.648
(12.792.507)
3.995.127
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
(2.771.648)
89.179.788
(2.300.757)
86.408.140
86.879.031
7.702.540
7.702.540
Goodwill
98.105.807
99.407.712
Total
Book value
54
31 Desember 2014/
December 31, 2014
155.450.466
63.657.520
202.704.542
1.378.879
1.166.300
1.044.078
-
259.586.079
5.367.049
3.005.961
12.814
220.132
Farmers - in Rupiah
Suppliers and Contractors
In Rupiah
In Euro (Note 36)
In Yen Japan (Note 36)
In US Dollar (Note 36)
In Singapore Dollar (Note 36)
In Malaysian Ringgit (Note 36)
Total
361.744.265
331.849.555
Total
30 Juni 2015/
June 30, 2015
31 Desember 2014/
December 31, 2014
1 - 30 hari
Lebih dari 30 hari
349.832.979
11.911.286
322.647.139
9.202.416
1 - 30 days
More than 30 days
Total
361.744.265
331.849.555
Total
17. PERPAJAKAN
a.
17. TAXATION
a.
Prepaid taxes
31 Desember 2014/
December 31, 2014
17.648.263
11.199.104
17.582.127
-
41.155.833
Total
28.847.367
58.737.960
Total
55
b.
Utang pajak
30 Juni 2015/
June 30, 2015
c.
Taxes payable
31 Desember 2014/
December 31, 2014
5.720.961
21.241
1.073.207
974.963
13.158.217
5.744.122
17.333
18.474.424
2.608.783
8.550
27.000.120
1.786.750
5.973.194
81.688.710
23.003
10.498.565
Total
45.184.468
129.587.675
Total
c.
2014
Periode berjalan
Perusahaan
Entitas anak
54.301.728
85.807.680
Current
The Company
Subsidiaries
Sub-total
54.301.728
85.807.680
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
Pajak tangguhan
Perusahaan
Entitas anak
(10.177.768)
73.711
(7.317.481)
(4.655.618)
Deferred tax
The Company
Subsidiaries
Sub-total
(10.104.057)
(11.973.099)
Sub-total
52.073.702
80.546.716
Total
56
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.
386.350
9.791.418
7.317.481
10.177.768
7.317.481
Sub-total
4.644.728
(4.328.114)
117.151
6.393.193
117.151
(507.476)
(1.854.726)
(73.711)
4.655.618
10.104.057
11.973.099
d.
Subsidiaries
Provision for employee benefits
Sub-total
Deferred tax benefit, net
Pajak kini
57
2014
154.091.678
273.174.141
(202.373.457)
(309.227.834)
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
(48.281.779)
(36.053.693)
1.545.401
7.674.906
6.891.733
Temporary differences:
Provision for employee benefits
(104.200)
(107.963)
Permanent differences:
Non-deductible expenses
Income already subjected to final
income tax
(39.165.672)
(29.269.923)
5.622
9.395
(5.622)
(9.395)
58
31 Desember 2014/
December 31, 2014
5.744.122
81.688.710
Total
5.744.122
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
59
Perusahaan (lanjutan)
Sungai Rangit
Sungai Rangit
60
Telaga Hikmah
Telaga Hikmah
61
Aek Tarum
Aek Tarum
62
154.091.678
273.174.141
41.763.489
68.568.480
10.427.364
12.095.387
52.073.702
f.
2014
(117.151)
(117.151)
80.546.716
f.
31 Desember 2014/
December 31, 2014
96.906.201
29.275.293
2.478.246
1.749.973
(21.497.953)
91.442.897
25.402.543
2.985.722
1.749.973
(21.497.953)
108.911.760
100.083.182
8.448.712
(5.675.552)
(9.912.825)
(21.497.182)
7.290.384
(5.675.552)
(9.912.825)
(21.614.333)
(28.636.847)
(29.912.326)
63
IMBALAN
KERJA
JANGKA
31 Desember 2014/
December 31, 2014
Dalam Rupiah
PT Bank OCBC NISP Tbk
PT Bank ANZ Indonesia
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
225.000.000
150.000.000
70.000.000
38.252.399
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
483.252.399
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
31 Desember 2014/
December 31, 2014
981.500.000
394.780.661
183.226.000
141.675.000
33.856.255
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
1.735.037.916
1.376.462.459
Total
64
b.
30 Juni 2015/
June 30, 2015
31 Desember 2014/
December 31, 2014
Dalam Rupiah
Jatuh tempo dalam satu tahun
Dikurangi: biaya transaksi
115.911.548
(1.251.081)
61.960.099
(1.243.420)
Neto
114.660.467
60.716.679
1.619.126.368
(8.327.940)
1.314.502.360
(7.345.285)
Neto
1.610.798.428
1.307.157.075
In Rupiah
Current maturity
Less: transaction costs
Net
Net of current maturity
Less: transaction costs
Net
Grup memperoleh
sebagai berikut:
pinjaman
dari
Mandiri
Perusahaan
The Company
65
b.
Perusahaan (lanjutan)
66
b.
Perusahaan (lanjutan)
Sungai Rangit
Sungai Rangit
a.
a.
Fasilitas
maksimal
Rp215.000.000,
digunakan untuk membayar utang dari
fasilitas kredit di PT Bank Central Asia
Tbk, yang akan dilunasi dalam lima (5)
tahun lima (5) bulan terhitung sejak
tanggal perjanjian kredit. Sungai Rangit
telah menggunakan seluruh fasilitas
pinjaman ini dan telah dilunasi pada bulan
Desember 2014.
67
b.
b.
b.
Fasilitas
maksimal
Rp85.000.000,
digunakan untuk membiayai kebun dan
pengeluaran modal serta kebutuhan
lainnya, yang akan dilunasi dalam delapan
(8) tahun enam (6) bulan terhitung sejak
tanggal perjanjian kredit. Sungai Rangit
telah menggunakan seluruh fasilitas kredit
ini dan akan jatuh tempo pada bulan
Desember 2017. Sisa saldo pinjaman
pada tanggal 30 Juni 2015 sebesar
Rp53.000.000 (31 Desember 2014:
Rp61.000.000). Pada periode 2015,
Sungai
Rangit
telah
melakukan
pembayaran kepada Mandiri atas fasilitas
pinjaman
ini
sebesar
Rp8.000.000
(31 Desember 2014: Rp11.000.000).
68
b.
Sawit Selatan
Permai (SJP)
Sawit Selatan
Permai (SJP)
(SS)
dan
Selatanjaya
e.
(SS)
and
Selatanjaya
69
b.
Selatanjaya
Selatanjaya
70
b.
71
b.
b.
72
b.
a.
b.
73
b.
PT
Bank
(continued)
74
DBS
Indonesia
(DBS)
b.
Perusahaan
The Company
75
b.
Perusahaan
The Company
a.
a.
b.
b.
Uncommitted
foreign
exchange
transaction facility of US$5,000,000, to
facilitate purchase and/or sale of foreign
currency based on spot rate for operation
purpose.
76
b.
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat kematian
Usia pensiun
31 Desember 2014/
December 31, 2014
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
(Disajikan kembali) (Disajikan kembali)
(As Restated)
(As Restated)
30 Juni 2015/
June 30, 2015
Saldo awal
Beban tahun berjalan yang diakui
Imbalan kerja yang dibayar
selama tahun berjalan
Keuntungan (kerugian) aktuarial
142.711.331
95.785.631
69.564.295
23.696.401
36.906.437
28.573.870
(781.238)
10.800.501
(890.954)
(1.461.580)
Total
166.407.732
142.711.331
Beginning balance
Expense recognized during
current year
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
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
24. PENJUALAN
Total
24. SALES
Sales by products are as follows:
2014
1.254.722.510
39.421.129
22.663.664
1.359.504.224
24.244.100
72.057.821
Total
1.316.807.303
1.455.806.145
Total
2014
2014
633.378.637
85.562.960
24.451.594
258.440.466
173.542.962
206.656.824
48,1%
6,5%
1,9%
17,8%
11,9%
14,2%
Total
743.393.191
638.640.252
56,5%
43,9%
Total
80
2014
Beban pemeliharaan
Beban panen
Alokasi beban tidak langsung
Biaya penyusutan dan amortisasi
165.624.279
102.275.827
125.881.181
72.912.687
171.328.440
81.610.069
92.713.402
73.425.851
Upkeep costs
Harvesting costs
Allocation of indirect costs
Depreciation and amortization
466.693.974
31.744
458.874.958
419.077.762
417.961
560.938.646
TBS tersedia
Saldo akhir TBS
925.600.676
(1.844.009)
980.434.369
(2.071.187)
923.756.667
978.363.182
(903.166.234)
(949.335.908)
(7.429.432)
(6.811.079)
13.161.001
22.216.195
903.166.234
949.335.908
43.864.903
36.196.381
53.489.824
39.479.497
1.000.520.961
1.025.011.786
77.960.011
112.462.668
(180.918.617)
(184.647.266)
897.562.355
952.827.188
7.429.432
8.625.439
6.811.079
4.840.206
39.316.604
25.353.767
(42.636.111)
(29.910.779)
12.735.364
7.094.273
17.545.351
25.504.711
941.004.071
1.007.642.367
81
2014
26.658.356
3.535.862
29.632.513
3.290.199
Total
30.194.218
32.922.712
Total
2014
110.955.816
8.312.572
8.286.052
5.706.941
4.360.549
3.374.713
2.425.076
2.245.903
5.113.675
69.449.167
9.146.109
6.151.790
5.477.148
4.798.388
1.914.750
2.129.849
3.356.389
6.444.714
Total
150.781.297
108.868.304
Total
82
Pendapatan
lainnya
terutama
merupakan
pendapatan atas penjualan bibit kelapa sawit dan
lainnya.
28. BEBAN LAINNYA
DENGAN PIHAK
30. RELATED
PARTIES
TRANSACTIONS
30 Juni 2015/
June 30, 2015
b.
AND
BALANCES
31 Desember 2014/
December 31, 2014
5.147.512
22.596.349
0,08%
0,41%
31 Desember 2014/
December 31, 2014
19.776.102
18.452.949
0,33%
0,34%
83
c.
DENGAN PIHAK
30. 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 June 30, 2015 and
December 31, 2014.
30 Juni 2015/
June 30, 2015
31 Desember 2014/
December 31, 2014
6.800.000
6.100.000
2.400.000
6.100.000
12.900.000
8.500.000
Total
0,43%
0,35%
Percentage to
consolidated total liabilities
84
DENGAN PIHAK
30. RELATED
PARTIES
BALANCES
TRANSACTIONS (continued)
d.
AND
2014
3.680.099
3.171.761
PT Sampoerna Land
2,44%
2,91%
Pihak-pihak berelasi/
Related parties
Sifat hubungan/
Nature of relationship
85
in
net
assets
of
31 Desember 2014/
December 31, 2014
Sungai Rangit
Telaga Hikmah
Mutiara Bunda Jaya
Binasawit Makmur
Aek Tarum
Gunung Tua Abadi
National Sago Prima
Sampoerna Bio Fuels
38.612.999
2.148.397
2.042.098
1.134.712
934.960
255.536
175.427
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
45.315.917
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
Mutiara Bunda Jaya
Gunung Tua Abadi
Aek Tarum
National Sago Prima
3.585.576
169.144
166.339
40.687
31.630
(74.923)
(381.268)
7.004.896
146.501
117.199
89.695
33.420
177.340
(742.590)
Total
3.537.185
6.826.461
Sungai Rangit
Telaga Hikmah
Binasawit Makmur
Mutiara Bunda Jaya
Gunung Tua Abadi
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 Juni 2015
Produk
kelapa sawit/
Palm
products
Lain-lain/
Others
Penjualan
Beban pokok penjualan
1.495.747.138
(1.144.727.481)
65.890.388
(32.404.763)
Hasil segmen
351.019.657
33.485.625
Total/
Total
1.561.637.526
(1.177.132.244)
384.505.282
Eliminasi/
Elimination
(244.830.223)
236.128.173
(8.702.050)
Konsolidasian/
Consolidated
1.316.807.303
(941.004.071)
375.803.232
(30.194.218)
(150.781.297)
26.142.150
(8.733.359)
Laba operasi
212.236.508
Biaya keuangan
Pendapatan keuangan
Beban pajak penghasilan
(58.923.961)
779.131
(52.073.702)
Finance costs
Finance income
Income tax expense
102.017.976
6.065.765.212
3.023.433.529
Segment assets
Segment liabilities
453.365.653
115.964.511
Other information:
Capital expenditure
Depreciation and amortization
Eliminasi/
Elimination
Konsolidasian/
Consolidated
(324.050.540)
314.330.986
1.455.806.145
(1.007.642.367)
Sales
Cost of sales
Aset segmen
Liabilitas segmen
Informasi lainnya:
Pengeluaran modal
Penyusutan dan amortisasi
9.047.083.443
4.464.557.591
1.557.746.502
1.167.976.948
10.604.829.945
5.632.534.539
342.940.888
98.455.231
110.424.765
12.401.264
453.365.653
110.856.495
30 Juni 2014
Produk
kelapa sawit/
Palm
products
Lain-lain/
Others
Penjualan
Beban pokok penjualan
1.730.298.829
(1.288.117.420)
49.557.856
(33.855.933)
Hasil segmen
442.181.409
15.701.923
Total/
Total
1.779.856.685
(1.321.973.353)
457.883.332
(4.539.064.733)
(2.609.101.010)
5.108.016
(9.719.554)
448.163.778
(32.922.712)
(108.868.304)
21.968.414
(13.293.995)
Segment result
Unallocated expenses:
Selling and marketing expenses
General and administrative
expenses
Other income
Other expenses
Laba operasi
315.047.181
Biaya keuangan
Pendapatan keuangan
Beban pajak penghasilan
(42.912.948)
1.039.908
(80.546.716)
Finance costs
Finance income
Income tax expense
192.627.425
Aset segmen
Liabilitas segmen
Informasi lainnya:
Pengeluaran modal
Penyusutan dan amortisasi
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
255.949.766
95.681.381
100.638.195
11.942.404
356.587.961
107.623.785
4.932.772
356.587.961
112.556.557
Other information:
Capital expenditure
Depreciation and amortization
89
Informasi geografi
Geographic information
2014
1.311.239.753
5.567.550
1.316.807.303
1.453.456.722
2.349.423
Countries
Indonesia
Others
1.455.806.145
36. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
30 Juni 2015/
June 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
Liabilities
Trade payablesthird parties
In Euro
In Yen Japan
In US Dollar
In Singapore Dollar
In Malaysian Ringgit
Other payablesthird parties
In US Dollar
AS$
86.177
1.148.915
AS$
420.863
5.235.529
AS$
AS$
514.504
6.400.433
AS$ 1.483.356
19.776.102
AS$ 1.483.356
18.452.949
AS$
102.349
Total
Liabilitas
Utang usahapihak ketiga
Dalam Euro
Dalam Yen Jepang
Dalam Dolar AS
Dalam Dolar Singapura
Dalam Ringgit Malaysia
Utang lain - lain
pihak ketiga
Dalam Dolar AS
31 Desember 2014/
December 31, 2014
1.364.522
AS$
100.549
22.289.539
EUR
92.418
Yen 10.700.000
AS$
78.314
SGD
MYR
-
AS$
1.378.879
1.166.300
1.044.078
-
EUR
Yen
AS$
SGD
MYR
354.659
241.637
1.360
61.800
5.367.049
3.005.961
12.814
220.132
AS$
66.456
826.713
3.589.257
9.432.669
Total
18.700.282
21.907.077
90
30 Juni 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
5.147.512
187.854.307
123.872.899
5.147.512
187.854.307
123.872.899
19.776.102
120.391.544
5.137.187
19.776.102
120.391.544
5.137.187
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
462.179.551
462.179.551
Total
483.252.399
361.744.265
483.252.399
361.744.265
12.900.000
113.437
23.933.841
68.040.000
76.091.914
12.900.000
113.437
23.933.841
68.040.000
76.091.914
Liabilitas keuangan
Utang bank jangka pendek
Utang usaha - pihak ketiga
Utang lain-lain
Pihak berelasi
Pihak ketiga
Beban akrual
Utang dividen
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
114.660.467
114.660.467
1.610.798.428
1.610.798.428
Total
2.751.534.751
2.751.534.751
91
Financial liabilities
Short-term bank loans
Trade payables - third parties
Other payables
Related parties
Third parties
Accrued expenses
Dividend payable
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.
b.
94
MANAJEMEN
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
30 Juni 2015
Utang bank jangka
pendek
Pokok pinjaman
Beban
bunga
masa depan
Utang usaha
Utang lain-lain
Beban akrual
Utang dividen
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
483.252.399
483.252.399
32.953.640
361.744.265
13.013.437
23.933.841
68.040.000
32.953.640
361.744.265
13.013.437
23.933.841
68.040.000
76.091.914
76.091.914
1.725.458.895
114.660.467
1.079.965.506
530.832.922
659.966.544
164.216.418
420.670.524
75.079.602
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
June 30, 2015
Short-term bank
loans
Principal
Future imputed
interest charges
Trade payables
Other payables
Accrued expenses
Dividend payable
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