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Surat Pernyataan Direksi
ten(ang
Statement of the Board of
Directors concerning
Tanggung jawab atas laporan keuangan konsolidasian
Responsibility on consolidated financial s/atemenfs
tanggal 31 December 2018 dan untuk tahun yang terakhir
as of December 31, 2018 and for the year then
pada tanggal tersebut
ended
PT lndocement Tunggal Prakarsa Tbk ("Perusahaan”)
PT lndocement Tanggal Prakarsa Tbk
dan Entitas Anaknya
(the ’Company”) and its Subsidiaries
G i ia a aa
Direktur Utama/
Pmsident Director David Clarke
Oirektur/
Director
The original report inc/vded herein is in the indonesian
language.
Pemeqanq Saham, Dewan Komisaris, dan Direksi The Shareholders, and the Boards of
PT Indocement Tunqqal Prakarsa Tbk Commissioners and Oirecfors
PT Indocement Tunqgal Praharsa Tbk
Kami telah mengaudit laporan keuangan be nave audited thP 6CCompany/»g
konsolidasian PT Indocement Tungqal COnsolidatea f/nancia/ sfafements of PT
Prakarsa Tbk dan entitas anaknya terlampir, yang /ndocemenf Tanggal Prakarsa Tbk and its
terdiri dari laporan posisi keuangan konsolidasian subsidiaries, which COfTlprise the consolidated
tanggal 31 Desember 2018, serta laporan laba statement o I financial position as of December
rugi dan penqhasilan komprehensif Iain, 31, 2018, and the consolidated statements of
laporan perubahan ekuitas, dan laporan arus prolit or loss and offer comprehensive
kas konsolidasian untuk tahun yang terakhir income, changes in equit /, and cash flows for
pada tanggal tersebut, dan suatu ikhtisar the year then ended, and a summary aI
kebijakan akuntansi signifikan dan informasi significant accounting policies and other
penjelasan lainnya. explanatory in formation.
Tangqung jawab manajemen atas laporan
l‹euanqan Management’s responsibility for the financial
statements
Manajemen bertanggunq jawab atas penyusunan
dan penyajian wajar laporan keuangan ivlanagement is responsible for the prep6£df/On
konsolidasian tersebut sesuai denqan Standar and /'a/£ presentation o f such consolidated
Akuntansi Keuangan di Indonesia, dan atas financial Stdtements in accordance with
pengendalian internal yang dianggap perlu oleh /ndonesian noani»l Accounting Standards,
manajemen untuk memungkinkan penyusunan and for such internal control as management
laporan keuangan konsolidasian yang bebas dari determines is necessary to enable the
kesalahan penyajian material, baik yang disebabkan preparation of consolidated financial
oleh kecurangan maupun kesalahan. statements fhaf are free morn materia/
Tanqqunq jawab auditor missfafement, whether due to fraud or error.
ASET
ASET LANCAR
2c,2r,
Kas dan setara kas 7.225.876 4,31,32 8.
2d,2r,
Piutang usaha 5,31,32
Pihak berelasi 4.221 2e,29
Pihak ketiga - neto 2.961.556 30f 2.
Piutang pihak berelasi 2e,2r,
non-usaha 26.857 29,31,32
Aset keuangan lancar 2r,6,
lainnya 57.893 31,32
Persediaan - neto 1.837.769 2f,7 1.
Uang muka dan jaminan 142.385 7
Pajak dibayar dimuka 4.427 17
Biaya dibayar dimuka 54.812 2h,8
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form
merupakan bagian yang tidak terpisahkan dari laporan keuangan an integral part of these consolidated financial statements.
konsolidasian secara keseluruhan.
1
The original consolidated financial statements included herein
are in the Indonesian language.
TOTAL LIABILITAS
JANGKA PENDEK 3.925.649 3.
2i,2w,
Provisi jangka panjang 66.915 20,30i,30k
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form
merupakan bagian yang tidak terpisahkan dari laporan keuangan an integral part of these consolidated financial statements.
konsolidasian secara keseluruhan.
2
The original consolidated financial statements included herein
are in the Indonesian language.
EKUITAS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form
merupakan bagian yang tidak terpisahkan dari laporan keuangan an integral part of these consolidated financial statements.
konsolidasian secara keseluruhan.
3
The original consolidated financial statements included herein
are in the Indonesian language.
y 2e,2o,26,
a PENDAPATAN NETO 15.190.283 29,30f,30g 14.
n
2e,2o,27,
g 29,30a,30b,
BEBAN POKOK PENDAPATAN (10.821.254) 30c,30d,30e (9.
B
e LABA BRUTO 4.369.029 5.
r 2e,2o,28,
a Beban usaha (3.322.550) 29,30h (3.
k
h Pendapatan operasi lain 66.644 2e,2o,29
i Beban operasi lain (39.012) 2o (
r
LABA USAHA 1.074.111 1.
p Pendapatan keuangan 415.060 2o,4
a Pajak penghasilan final atas
d pendapatan bunga (82.992) (
a
Biaya keuangan (18.661) 2o,18
T Bagian atas laba neto entitas
a asosiasi - neto 13.304 2b,2g,10
n
LABA SEBELUM PAJAK FINAL
g
DAN BEBAN PAJAK
g
PENGHASILAN 1.400.822 2.
a
l Pajak final (594) 2s
LABA SEBELUM
3 BEBAN PAJAK PENGHASILAN 1.400.228 2.
1
BEBAN PAJAK
PENGHASILAN - NETO (254.291) 2s,17 (
D
e LABA BERSIH TAHUN
s BERJALAN 1.145.937 1.
e
m PENGHASILAN (RUGI)
b KOMPREHENSIF LAIN
e
r Pos-pos yang tidak akan
/ direklasifikasi ke laba rugi
pada periode yang akan datang
Mutasi neto lindung nilai arus kas (551) 2q,2r,32
Y Keuntungan (kerugian) pengukuran kembali
e liabilitas imbalan pascakerja 126.717 2p,19
a Pajak penghasilan terkait (30.159) 2s,17
r
LAPORAN LABA an
RUGI DAN dal
E
PENGHASILAN am
n
d KOMPREHENSIF LAIN juta
e KONSOLIDASIAN an
d (lanjutan) rup
Untuk Tahun iah,
D yang Berakhir kec
e pada Tanggal uali
c 31 Desember din
e 2018 yat
m ( aka
b D n
e
is lain
r
aj )
ik
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form
merupakan bagian yang tidak terpisahkan dari laporan keuangan an integral part of these consolidated financial statements.
konsolidasian secara keseluruhan.
4
The original consolidated financial statements included herein
are in the Indonesian language.
Catatan/
2018 Notes
PENGHASILAN (RUGI)
KOMPREHENSIF LAIN
TAHUN BERJALAN SETELAH PAJAK 96.007
TOTAL PENGHASILAN
KOMPREHENSIF TAHUN
BERJALAN 1.241.944
Total 1.145.937
Total 1.241.944
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form
merupakan bagian yang tidak terpisahkan dari laporan keuangan an integral part of these consolidated financial statements.
konsolidasian secara keseluruhan.
5
The original consolidated financial statements included herein are in the Indonesian language.
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN SUBSIDIARIES CONSOLIDATED STATEMENT OF CHANGES IN
Untuk Tahun yang Berakhir pada Tanggal 31 Desember EQUITY
2018 (Disajikan dalam jutaan rupiah) For the Year Ended December 31,
2018 (Expressed in millions of rupiah)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Owners of the Parent Entity
Penghasilan (Rugi) Komprehensif Lain/
Other Comprehensive Income (Loss)
Tambahan Pengukuran
Modal Kembali Liabilitas Saldo Laba/Retained Earnings
Disetor Imbalan Pascakerja/
(Catatan 22)/ Lindung Nilai Remeasurement Telah Ditentukan Belum Ditentukan
Additional
Catatan/ Modal Saham/ Paid-in Capital Arus Kas/ on Post-Employee Penggunaannya/ Penggunaannya/ Total Ekuitas/
Notes Capital Stock (Note 22) Cash Flow Hedge Benefits Liability Sub-total Appropriated Unappropriated Total Equity
Saldo tanggal 1 Januari 2017 1.840.616 2.698.863 16.217 (300.452 ) (284.235) 400.000 21.483.459 26.138.703 Balance as of January 1, 2017
Laba bersih tahun berjalan - - - - - - 1.859.818 1.859.818 Net Income for the year
Transaksi lindung nilai arus kas setelah Cash flow hedge transaction
pajak penghasilan terkait 32a - - 2.272 - 2.272 - - 2.272 net of related income tax
Kerugian pengukuran kembali liabilitas Re-measurement loss on post-
Saldo tanggal 31 Desember 2017 1.840.616 2.698.863 18.489 (324.874 ) (306.385) 400.000 19.923.413 24.556.507 Balance as of December 31, 2017
Laba bersih tahun berjalan - - - - - - 1.145.937 1.145.937 Net income for the year
Transaksi lindung nilai arus kas setelah ) Cash flow hedge transaction
pajak penghasilan terkait 32a - - (441) - (441) - - (441 net of related income tax
Saldo tanggal 31 Desember 2018 1.840.616 2.698.863 18.048 (228.426 ) (210.378) 400.000 18.492.488 23.221.589 Balance as of December 31, 2018
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.
6
The original consolidated financial statements included herein
are in the Indonesian language.
Catatan/
2018 Notes 2017
PENGARUH NETO
PERUBAHAN KURS PADA
KAS DAN SETARA KAS 30.158 24.2
11
The original consolidated financial statements included herein
are in the Indonesian language.
13
The original consolidated financial statements included herein
are in the Indonesian language.
16
The original consolidated financial statements included herein
are in the Indonesian language.
SBS
1. UMUM (lanjutan) 1.
CATATAN N
ATAS O
LAPORAN T GENERAL (continued)
KEUANGA E c. Struktur
N S Perusahaan dan c. The
KONSOLI Entitas Anaknya Company and
DASIAN T (lanjutan) Its
Tanggal O Subsidiaries’
31 Structure
Desember T (continued)
2018 dan H
Tahun Pend
untuk E Komersial/Ye
Tahun Kegiatan Pokok/ Negar
yang C Entitas Anak/Subsidiaries Principal Activity Country
Berakhir O Pemilikan Langsung/Direct Ownership
pada N (lanjutan/continued)
Tanggal S
MAPM Perusahaan investasi/
Tersebut O Investment company
(Disajikan L
dalam I LAS Perusahaan investasi/
Investment company
jutaan D
rupiah, A Pemilikan Tidak Langsung/Indirect Ownership
kecuali T
PBI Pabrikasi beton siap pakai/
dinyataka E Ready-mix concrete
n lain) D manufacturing
17
The original consolidated financial statements included herein
are in the Indonesian language.
d. Dewan Direksi
d. Boards Direktur Utama Christian Kartawijaya
Komisaris
of Wakil Direktur Utama Franciscus Welirang
dan Direktur Independen Kuky Permana Kumalaputra
Commi
Direksi, Direktur Hasan Imer
ssioner
Komite Direktur Ramakanta Bhattacharjee
s and
Audit dan Direktur Troy Dartojo Soputro
Directo Direktur David Jonathan Clarke
Karyawan
rs, Direktur Benny Setiawan Santoso
Audit Direktur Juan Francisco Defalque
Commit CATATAN ATAS NOT
tee and LAPORAN ES
Employ KEUANGAN TO
ees KONSOLIDASIAN THE
Tanggal 31 CON
Susunan The Desember 2018 SOLI
dewan compo dan untuk Tahun DATE
komisaris sition yang Berakhir D
dan direksi of the pada Tanggal FINA
Perusahaa Compa Tersebut NCIA
n pada ny’s (Disajikan dalam L
tanggal 31 boards jutaan rupiah, STAT
Desember of kecuali dinyatakan EME
2018 dan commi lain) NTS
2017, ssioner As
adalah s and of
sebagai director Dec
berikut: s as of emb
Decem er
ber 31, 31,
2018 2018
and and
2017, for
are as the
follows: Year
The
31 Desember 2018/ n
Dewan Komisaris End
Komisaris Utama Kevin Gerard Gluskie ed
Wakil Komisaris Utama/ (Exp
Komisaris Independen ress
Wakil Komisaris Utama/ ed
Komisaris Independen in
Komisaris Dr. Lorenz Naeger
Komisaris Dr. Bernhard Scheifele milli
Komisaris Dr. Albert Scheuer ons
of
Direksi rupi
Direktur Utama Christian Kartawijaya ah,
Wakil Direktur Utama Franciscus Welirang unle
Direktur ss
Direktur Ramakanta Bhattacharjee
Direktur Independen Troy Dartojo Soputro othe
Direktur David Jonathan Clarke rwis
Direktur e
Direktur Benny Setiawan Santoso stat
Direktur Juan Francisco Defalque ed)
31 Desember 2017/
Dewan Komisaris 1. UMUM (lanjutan) 1.
Komisaris Utama GENERAL (continued)
Kevin Gerard Gluskie
Wakil Komisaris Utama/
19
The original consolidated financial statements included herein
are in the Indonesian language.
24
The original consolidated financial statements included herein
are in the Indonesian language.
27
The original consolidated financial statements included herein
are in the Indonesian language.
33
The original consolidated financial statements included herein
are in the Indonesian language.
36
The original consolidated financial statements included herein
are in the Indonesian language.
39
The original consolidated financial statements included herein
are in the Indonesian language.
40
The original consolidated financial statements included herein
are in the Indonesian language.
41
The original consolidated financial statements included herein
are in the Indonesian language.
42
The original consolidated financial statements included herein
are in the Indonesian language.
46
The original consolidated financial statements included herein
are in the Indonesian language.
47
The original consolidated financial statements included herein
are in the Indonesian language.
49
The original consolidated financial statements included herein
are in the Indonesian language.
51
The original consolidated financial statements included herein
are in the Indonesian language.
F r.
I
N Financial Instruments
A
N i. Aset keuangan i. Finan
C
I Pengakuan awal Initia
A kembali setiap
L Aset keuangan akhir tahun
dalam lingkup keuangan.
S PSAK 55
T (Revisi 2014)
A diklasifikasikan
T sebagai aset
E keuangan yang
M diukur pada
E nilai wajar
N melalui laba
T atau rugi,
S pinjaman yang
A diberikan dan
s piutang,
investasi
o dimiliki hingga
f jatuh tempo,
atau aset
keuangan
D tersedia untuk
e dijual, atau
c mana yang
e sesuai.
m Kelompok
b Usaha
e menentukan
r klasifikasi aset
keuangan pada
3 saat pengakuan
1 awal dan, jika
, diperbolehkan
dan sesuai,
akan dievaluasi
53
The original consolidated financial statements included herein
are in the Indonesian language.
57
The original consolidated financial statements included herein
are in the Indonesian language.
58
The original consolidated financial statements included herein
are in the Indonesian language.
59
The original consolidated financial statements included herein
are in the Indonesian language.
F r.
I
N Financial Instruments (continued)
A
N i. Aset keuangan (lanjutan) i.
C Financial assets (continued)
I
A Pengukuran dan kerugian
L diakui pada
setelah laba rugi ketika
S investasi
T pengakuan dihentikan
A pengakuannya
T awal (lanjutan) atau
E mengalami
M • Investasi penurunan
E dimiliki nilai, serta
N hingga jatuh melalui proses
T tempo amortisasi.
S (lanjutan)
A Kelompok
s Metode ini Usaha tidak
menggunak mempunyai
o an suku investasi yang
f bunga dimiliki hingga
efektif untuk jatuh tempo
mendiskont pada tanggal
D
o 31 Desember
e
penerimaan 2018
c
kas di masa dan 2017.
e
yang akan
m
datang
b
selama
e
perkiraan
r
umur aset
keuangan
3 menjadi nilai
1 tercatat
, bersihnya.
Keuntungan
61
The original consolidated financial statements included herein
are in the Indonesian language.
63
The original consolidated financial statements included herein
are in the Indonesian language.
64
The original consolidated financial statements included herein
are in the Indonesian language.
65
The original consolidated financial statements included herein
are in the Indonesian language.
71
The original consolidated financial statements included herein
are in the Indonesian language.
72
The original consolidated financial statements included herein
are in the Indonesian language.
75
The original consolidated financial statements included herein
are in the Indonesian language.
78
The original consolidated financial statements included herein
are in the Indonesian language.
79
The original consolidated financial statements included herein
are in the Indonesian language.
81
The original consolidated financial statements included herein
are in the Indonesian language.
82
The original consolidated financial statements included herein
are in the Indonesian language.
83
The original consolidated financial statements included herein
are in the Indonesian language.
87
The original consolidated financial statements included herein
are in the Indonesian language.
88
The original consolidated financial statements included herein
are in the Indonesian language.
89
The original consolidated financial statements included herein
are in the Indonesian language.
Semua
All costs
biaya yang 2. RINGKASAN
related 2. SUMMARY OF
berhubung KEBIJAKAN
to the SIGNIFICANT
an dengan AKUNTANSI POKOK
issuanc ACCOUNTING
penerbitan (lanjutan)
e of POLICIES
efek
equity (continued)
ekuitas
securitie
menguran
s are v. Laba per Saham
gi
offset
tambahan
against
modal v. Earnings per Share
addition
disetor.
al paid-
Jumlah laba per The amount of
in
saham dasar the basic
capital.
dihitung dengan earnings per
CATATAN N
membagi laba share is
ATAS O
bersih tahun computed by
LAPORAN T
berjalan yang dividing the net
KEUANGA E
dapat diatribusikan income for the
N S
kepada pemilik year attributable
KONSOLI
Entitas Induk to the owners of
DASIAN T
dengan jumlah the Parent
Tanggal O
rata-rata Company by the
31
tertimbang saham weighted-
Desember T
yang beredar pada average number
2018 dan H
tahun yang of shares
untuk E
bersangkutan yaitu outstanding
Tahun
3.681.231.699 during the year,
yang C
saham masing- which is
Berakhir O
masing pada tahun 3,681,231,699
pada N
2018 dan 2017. shares each in
Tanggal S
Tersebut O 2018 and 2017.
(Disajikan L
w. Provisi
dalam I
jutaan D
rupiah, A w. Provisions
kecuali T sebagai akibat
dinyataka E Provisi diakui jika peristiwa masa lalu
n lain) D Kelompok Usaha dimana ada
memiliki kewajiban kemungkinan bahwa
F kini (baik secara untuk penyelesaian
I hukum maupun kewajiban tersebut
N bersifat konstruktif) diperlukan arus keluar
90
The original consolidated financial statements included herein
are in the Indonesian language.
92
The original consolidated financial statements included herein
are in the Indonesian language.
96
The original consolidated financial statements included herein
are in the Indonesian language.
103
The original consolidated financial statements included herein
are in the Indonesian language.
107
The original consolidated financial statements included herein
are in the Indonesian language.
109
The original consolidated financial statements included herein
are in the Indonesian language.
112
The original consolidated financial statements included herein
are in the Indonesian language.
115
The original consolidated financial statements included herein
are in the Indonesian language.
116
The original consolidated financial statements included herein
are in the Indonesian language.
F
I Mutasi akun cadangan
The movements of
N kerugian penurunan
the allowance for
A nilai piutang usaha
impairment loss on
N adalah sebagai berikut:
trade receivables are
C
as follows:
I
A T
L a
h
S u
T n
A
T y
E a
M n
E g
N
T B
S e
A r
s a
k
h
o i
f r
D p
118
The original consolidated financial statements included herein
are in the Indonesian language.
o s
p
t t
a
h a d
e t a
r e
w d T
i ) a
n
g
6. ASET KEUANGAN LANCAR LAINNYA g
a
OTHER CURRENT FINANCIAL ASSETS l
Mutasi akun
The D
cadangan
movements e
kerugian
of the c
penurunan nilai e
allowance
atas piutang m
for
lain-lain adalah b
impairment
sebagai berikut: e
losses on r
other
receivables
3
are as
1
follows: ,
T
2018 2017
a
h Saldo awal tahun 17.618 1.600
u Cadangan selama tahun berjalan - 16.018
n
Saldo akhir tahun 17.618 17.618
y
a Berdasarkan hasil nilai piutang lain-lain di
n
g
penelaahan atas adalah cukup.
kolektibilitas akun
piutang lain-lain pada
B
akhir tahun,
e
r manajemen
a berpendapat bahwa
k cadangan penurunan
120
The original consolidated financial statements included herein
are in the Indonesian language.
122
The original consolidated financial statements included herein
are in the Indonesian language.
o
a
f m t
a
i s
D l
e l L
a
c i b
e o Persentase
a
(Rugi) Neto
m n Entitas
Pemilikan/ Asosiasi -
b s Neto/
e Percentage Biaya
Accumulated Equity
r o of Perolehan/ in Net
Earnings Nilai Tercatat/
f Ownership Cost
3 (Losses) - Net
Carrying Value
1 r Penyertaan Saham
, u Metode Ekuitas
Entitas Asosiasi
p PT Cibinong Center
123
The original consolidated financial statements included herein
are in the Indonesian language.
I Metode Biaya
PT Semesta Perkasa Cipta (SPC) 7,00 2.240 -
A PT Cipta Perkasa Indoalam (CPI) 20,00 500 -
L
Sub-total 48.912 44.788
S Uang Muka
PT Indo Clean Set Cement (ICSC)
T Penyisihan kerugian penurunan nilai
A
Uang muka - neto
T
E Total
M
E
Kegiatan pokok
N The principal activities
dari
T of the above
S investees are as
perusahaan-
A follows:
perusahaan tersebut di
s
atas adalah sebagai
berikut:
o Entitas
f Asosiasi/Associat
124
The original consolidated financial statements included herein
are in the Indonesian language.
Manajemen
Manageme
berpendapat 10. PENYERTAAN SAHAM
nt believes 10. INVESTMENTS IN
tidak terdapat DAN UANG MUKA
that there is SHARES OF
entitas KEPADA ENTITAS
no single STOCK AND
asosiasi, yang ANAK YANG TIDAK
associated ADVANCES TO AN
secara DIKONSOLIDASI -
company UNCONSOLIDATE
individual, NETO (lanjutan)
that D SUBSIDIARY -
material
individually NET (continued)
terhadap
is material
laporan
to the Informasi tambahan Additional
keuangan
consolidate untuk tahun yang information for the
konsolidasian.
d financial berakhir pada tanggal year ended
statements. 31 Desember 2018 December 31, 2018
CATATAN N sehubungan dengan on the associated
ATAS O entitas asosiasi (tidak companies
LAPORAN T diaudit) adalah sebagai (unaudited) are as
KEUANGA E follows:
N S berikut:
KONSOLI L
Total Aset/ Total Liabilitas/ Total Pendapatan/
DASIAN T
Total Assets Total Liabilities Total Revenues In
Tanggal O
31 CCIE 107.126 19.506 27.800
PIM 85.724 22.182 106.384
Desember T MLI 192.138 185.750 -
2018 dan H BSPB 5.577 418 21.080
untuk E ICSC 990 13.721 -
Tahun
yang C Rincian atas penghasilan komprehensif adalah The details
Berakhir O
pada N s follow
Tanggal S e s:
Tersebut O b
(Disajikan L a T
g a
dalam I h
jutaan D a
u
rupiah, A i n
kecuali T b
dinyataka E e
y
n lain) D ri a
k n
F u g
I t:
N B
125
The original consolidated financial statements included herein
are in the Indonesian language.
T
a
h
u
n
y
a
n
g
B
e
r
a
k
h
i
r
p
a
d
a
T
a
n
g
g
a
l
3
1
D
e
s
e
m
b
e
r
/
Y
e
a
r
E
n
d
e
d
126
The original consolidated financial statements included herein
are in the Indonesian language.
127
The original consolidated financial statements included herein
are in the Indonesian language.
128
The original consolidated financial statements included herein
are in the Indonesian language.
129
The original consolidated financial statements included herein
are in the Indonesian language.
Akumulasi Penyusutan,
A Accumulated Depreciation,
Amortisasi dan Deplesi T Amortization and Depletion
Kepemilikan Langsung Direct Ownership
Pengembangan tanah 57.869
E 10.119 - - 67.988 Land improvements
Pengembangan gedung yang M
disewa 3.044 - (431) - 2.613 Leasehold improvements
Tambang 58.560
E 11.074 - - 69.634 Quarry
Bangunan dan prasarana 1.895.995N 170.301 (3.302) - 2.062.994 Buildings and structures
Mesin dan peralatan 7.174.963 657.081 (18.951) (5.422) 7.807.671 Machinery and equipment
Kapal 51.840T 7.335 - - 59.175 Vessels
Alat pengangkutan 955.602S 137.170 (60.033) 5.422 1.038.161 Transportation equipment
Furniture, fixtures and office
Perabot dan peralatan kantor 603.624 A 151.382 (24.014) - 730.992 equipment
Perkakas dan peralatan lainnya 172.245 s 25.276 (11.989) - 185.532 Tools and other equipment
Biaya pemugaran kapal 21.955 1.985 - - 23.940 Dry docking costs
Penurunan Nilai -
e 24.175 - - 24.175 Impairment
m
Nilai Buku 14.643.695 14.979.453 Net Book Values
b
CATATAN ATAS Desember 2018 dan
e
LAPORAN untuk Tahun yang
r
KEUANGAN Berakhir pada
KONSOLIDASIAN Tanggal Tersebut
3 Tanggal 31 (Disajikan dalam
130
The original consolidated financial statements included herein
are in the Indonesian language.
134
The original consolidated financial statements included herein
are in the Indonesian language.
135
The original consolidated financial statements included herein
are in the Indonesian language.
ATASDepresiasi
Akumulasi untuk Accumulated Depreciation
Bangunan dan prasarana 577 497 - 1.074 Buildings and structures
LAPORAN Tahun yang
KEUANGA
Neto 16.404 Berakhir 15.907 Net
N pada
KONSOLI Tanggal
Tahun yang Berakhir pada Tanggal 31 Desember 2017/
DASIAN Tersebut Year Ended December 31, 2017 -
Tanggal Saldo Awal/
Beginning Balance
(Disajikan
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending Balance
31
Harga Perolehan
dalam Cost
Desember
Tanah 3.700 jutaan - - - 3.700 Land
Bangunan dan prasarana 13.281 - - - 13.281 Buildings and structures
139
The original consolidated financial statements included herein
are in the Indonesian language.
141
The original consolidated financial statements included herein
are in the Indonesian language.
142
The original consolidated financial statements included herein
are in the Indonesian language.
3
17. PERPAJAKAN (lanjutan) 1
(continued) ,
T 2018 2017
a
Imbalan pensiun (36.936) (23.283)
h
u Provisi (pembalikan) untuk keusangan/
n kerugian persediaan (7.472) 17.061
Provisi (pembalikan) untuk pembongkaran
y aset tetap (5.676) 10.264
a Provision (reversal) for dismantling costs
n Pembayaran untuk beban
g restorasi lahan bekas
tambang (3.747) (2.165)
Provisi (pembalikan) untuk piutang
B tidak tertagih (2.294) 23.653
e Lain-lain 8 5
r
143
The original consolidated financial statements included herein
are in the Indonesian language.
146
The original consolidated financial statements included herein
are in the Indonesian language.
D T
e a
c n
e g
m g
b a
e l
r
3
3 1
1
, D
e
2018 s
Beban (manfaat) pajak e
penghasilan tangguhan m
Perusahaan 124.795 b
Entitas Anak e
Eliminasi r
/
Beban pajak penghasilan -
tangguhan - neto
Y
Neto 254.291 e
a
r
*) dihitung pajak 20%,
dengan yang mana E
menggu lebih rendah n
nakan 5% dari d
tarif pajak umum e
147
The original consolidated financial statements included herein
are in the Indonesian language.
148
The original consolidated financial statements included herein
are in the Indonesian language.
149
The original consolidated financial statements included herein
are in the Indonesian language.
l t
e a (
E
s t x
p
s e e
d n
s
o ) e
)
C
17. PERPAJAKAN (lanjutan) r
e
(continued) d
i
t
g. Aset (liabilitas) pajak tangguhan terdiri e
d
dari:
consist of:
(
C
M
h
a
a
n
r
f
g
a
e
a
d
t
)
(
B
e t
b o
a
n Penghasilan
) Laba Rugi Komprehensif
Tahun 2018/ Lain/Other
31 Desember 2018 Profit Comprehensive 31 De
P 2017/
a December 31, and Loss Income
j 2017
a
k Aset (Liabilitas) Pajak Tangguhan:
Perusahaan
T Liabilitas imbalan
a kerja jangka panjang 153.748 (9.234) (22.491)
n Liabilitas imbalan
g kerja jangka pendek 35.363 10.250 -
g Utang sewa pembiayaan 26.996 2.036 -
u Cadangan penurunan nilai
h
piutang dan keusangan/
a
kerugian persediaan 24.012 (2.441) -
n
Provisi untuk pembongkaran
aset tetap 13.052 (1.419) -
Provisi untuk restorasi
D
i
lahan bekas tambang 4.013 (937) -
k Selisih nilai buku aset
r tetap antara dasar
e pengenaan pajak
d dan akuntansi (84.815) (123.811) -
i
t Lain-lain 1.571 761 -
k
a Sub-total 173.940 (124.795) (22.491)
n Entitas Anak 65.261 24.951 (7.778)
150
The original consolidated financial statements included herein
are in the Indonesian language.
(
D Manajemen
i Management
b berkeyakinan bahwa
e believes that the
aset pajak tangguhan
b
above deferred tax
a dapat terpulihkan
n assets can be fully
k seluruhnya melalui
a utilized against
penghasilan kena pajak
n
taxable income in
) di tahun-tahun yang
future years.
k akan datang.
e
/ CATATAN ATAS NOT
D LAPORAN ES
e
f KEUANGAN TO
e
r KONSOLIDASIAN THE
r Tanggal 31 CON
e
d Desember 2018 SOLI
dan untuk Tahun DATE
T yang Berakhir D
a
x pada Tanggal FINA
Tersebut NCIA
B (Disajikan dalam L
e
n
jutaan rupiah, STAT
e kecuali dinyatakan EME
f
i lain) NTS
t
As
( of
E
x Dec
p
e
emb
n er
s
e 31,
) 2018
C and
r
e for
d
i
the
t Year
e
d The
n
( End
C
h
ed
a (Exp
r
g ress
e
d
ed
) in
t milli
o
ons
of
Tahun rupi
31 Desember
2016/
2017
ah,
December 31,
2016
unle
Aset (Liabilitas) Pajak Tangguhan:
ss
151
The original consolidated financial statements included herein
are in the Indonesian language.
87.953
2017.
CATATAN ATAS dan untuk Tahun
LAPORAN yang Berakhir pada
Below 1 year
KEUANGAN Tanggal Tersebut
Antara 1 - 5 tahun
(Disajikan dalam
20.036 KONSOLIDASIAN jutaan rupiah,
Total Tanggal 31 kecuali dinyatakan
Desember 2018
152
The original consolidated financial statements included herein
are in the Indonesian language.
S 8
T .
A 2
T 5
E %
M
156
The original consolidated financial statements included herein
are in the Indonesian language.
t
5% flat until 54 a
h
u
n
2017: 1% /
2
0
1
7
:
157
The original consolidated financial statements included herein
are in the Indonesian language.
3
1
D
e
s
e
m
b
e
r
/
Beban The
imbalan employ Y
kerja yang ee e
diakui di benefits a
laporan expens r
laba rugi e
dan recogni E
penghasila zed in n
n the d
e
komprehen consolid
d
sif lain ated
konsolidasi stateme
an terdiri nt of D
e
dari: profit or
c
loss and e
other m
compre b
hensive e
income r
consists
of the 3
followin 1
g: ,
T 2018 2017
a Biaya jasa kini 40.884 39.036
h Biaya bunga 45.912 63.012
u
n Total 86.796 102.048
159
The original consolidated financial statements included herein
are in the Indonesian language.
160
The original consolidated financial statements included herein
are in the Indonesian language.
2018 2017
T
a Biaya jasa kini 1.187 926
h Biaya bunga 1.626 1.954
u
n Neto 2.813 2.880
CATATAN ATAS kecuali dinyatakan
y LAPORAN lain)
a KEUANGAN
n KONSOLIDASIAN
g Tanggal 31
Desember 2018
B dan untuk Tahun
e yang Berakhir
r
pada Tanggal
a
k Tersebut
h (Disajikan dalam
i jutaan rupiah,
162
The original consolidated financial statements included herein
are in the Indonesian language.
2018 2017
Kenaikan
Kewajiban imbalan pasti 1.790 2.344
Defined benefits obligation
Penurunan
Kewajiban imbalan pasti (1.580) (2.057)
Defined benefits obligation
CATATAN ATAS NOT
LAPORAN ES
KEUANGAN TO
KONSOLIDASIAN THE
Tanggal 31 CON
Desember 2018 SOLI
dan untuk Tahun DATE
yang Berakhir D
pada Tanggal FINA
Tersebut NCIA
(Disajikan dalam L
jutaan rupiah, STAT
kecuali dinyatakan EME
lain) NTS
As
of
Dec
emb
er
31,
2018
and
for
the
Year
165
The original consolidated financial statements included herein
are in the Indonesian language.
166
The original consolidated financial statements included herein
are in the Indonesian language.
167
The original consolidated financial statements included herein
are in the Indonesian language.
172
The original consolidated financial statements included herein
are in the Indonesian language.
175
The original consolidated financial statements included herein
are in the Indonesian language.
F y
I a
N n
g
A
N
C B
e
I
r
A a
L k
h
S i
T r
A
T p
E a
M d
E a
N
T T
S a
A n
s g
g
a
o l
f
3
D 1
e
c D
e e
m s
b e
m
e b
r e
r
3 /
1
, Y
e
a
176
The original consolidated financial statements included herein
are in the Indonesian language.
Transaksi-
transaksi yang Piutang Pihak Berelasi Non-Usaha
Entitas asosiasi
signifikan dan CCIE 983 397 0,0035
saldo-saldo PIM 471 - 0,0017
177
The original consolidated financial statements included herein
are in the Indonesian language.
178
The original consolidated financial statements included herein
are in the Indonesian language.
CATATAN ATAS
179
The original consolidated financial statements included herein
are in the Indonesian language.
CTIONS PARTIES ny
13. PT Makmur Lestari Indonesia Entitas asosiasi/ -
ACCOU (continued Associated company
NTS ) 14. PT Pama Indo Mining Entitas asosiasi/ Jas
penambangan, jasa manajemen dan bagian
Pihak-pihak Associated company atas laba
Berelasi/ entitas
Hubungan Istimewa/ asosiasi/Mini
Jenis Transaksi/ No. ng service
Nature of fees,
Relationship Type of management
Transactions fee and
12. PT Cibinong Center Industrial Estate equity in net
Entitas asosiasi/ earnings of
Penjualan air dan bagian atas laba entitas associated
Associated company company
15. PT Semesta Perkasa Cipta Entitas asosiasi/ -
Associated company
a 16. PT Cipta Perkasa Indoalam Entitas asosiasi/ -
s Associated company
o 17. SA Cementeries CBR Cementbedrijven Di bawah pengendalian yang sama/ Jas
s Under common control
i
a 18. Dana Pensiun Karyawan Indocement Phak berelasi lainnya/ Da
s Tunggal Prakarsa Other related party
i
/
181
The original consolidated financial statements included herein
are in the Indonesian language.
185
The original consolidated financial statements included herein
are in the Indonesian language.
186
The original consolidated financial statements included herein
are in the Indonesian language.
189
The original consolidated financial statements included herein
are in the Indonesian language.
193
The original consolidated financial statements included herein
are in the Indonesian language.
195
The original consolidated financial statements included herein
are in the Indonesian language.
200
The original consolidated financial statements included herein
are in the Indonesian language.
o Risiko pasar
( Market risk is
t adalah risiko
E the risk that the
h dimana nilai wajar
x fair value of
e dari arus kas masa
p future cash
r depan dari suatu
r flows of a
w instrumen
e financial
i keuangan akan
s instrument will
s berfluktuasi karena
s fluctuate
e perubahan harga
e because of
pasar. Kelompok
d changes in
Usaha dipengaruhi
s market prices.
oleh risiko pasar,
t The Group is
i terutama risiko
a exposed to
n mata uang asing
t market risks, in
dan risiko harga
e particular,
m komoditas.
d foreign currency
i ) risk and
l commodity price
risk.
205
The original consolidated financial statements included herein
are in the Indonesian language.
207
The original consolidated financial statements included herein
are in the Indonesian language.
209
The original consolidated financial statements included herein
are in the Indonesian language.
T 2018 2017
a
h Laba (rugi) selisih kurs periode
u berjalan (551) 2.944
n Dikurangi:
Penyesuaian reklasifikasi atas
rugi yang diakui
y dalam aset tetap - (111)
a
n Mutasi neto lindung nilai arus kas (551) 2.833
g
Pajak penghasilan terkait 110 (561)
B
e Neto (441) 2.272
r
a
k Risiko harga komoditas Commo
h
i Dampak risiko The Group’s
r harga komoditas exposure to
yang dihadapi commodity price
p Kelompok Usaha risk relates
a terutama primarily to the
d sehubungan purchase of
a
dengan pembelian major raw
bahan baku utama materials, such
T seperti gypsum, as gypsum, coal
a batu bara dan and fuel. The
n
g
bahan bakar. prices of these
g Harga bahan baku raw materials
a tersebut secara are directly
l langsung affected by
dipengaruhi oleh commodity price
3 fluktuasi harga fluctuations,
1 komoditas, nilai foreign
tukar mata uang exchange rates
D asing (dolar A.S.) (U.S. dollar) and
e serta tingkat the level of
s permintaan dan demand and
e penawaran di supply in the
m pasar. market.
b CATATAN ATAS pada Tanggal
e LAPORAN Tersebut (Disajikan
r
/
KEUANGAN dalam jutaan rupiah,
KONSOLIDASIAN kecuali dinyatakan
Tanggal 31 lain)
Y
Desember 2018
e
a dan untuk Tahun
r yang Berakhir
211
The original consolidated financial statements included herein
are in the Indonesian language.
213
The original consolidated financial statements included herein
are in the Indonesian language.
216
The original consolidated financial statements included herein
are in the Indonesian language.
220
The original consolidated financial statements included herein
are in the Indonesian language.
o s
t t
h a
e t
r e
w d
i )
34. AKTIVITAS
34. NON-CASH
YANG TIDAK
ACTIVITIES
MEMPENGAR
UHI ARUS
KAS
Informasi Supplement
pendukung ary
laporan arus information
kas to the
konsolidasian consolidate
sehubungan d statement
dengan of cash
aktivitas yang flows
tidak relating to
mempengaruhi non-cash
arus kas activities
adalah sebagai are as
berikut: follows:
Notes
2017
P enambahan aset tetap Additions to fixed ass
melalui pengkreditan: credited to:
Persediaan 56.392 623.596 Inventories
Utang usaha dan utang lain-lain 450.758 11 408.711 Trade and other payables
Beban akrual 459.159 11 189.423 Accrued expenses
Aset tidak lancar lainnya-
uang muka pembelian Other non-current assets-
aset tetap 67.987 49.477 advance for asset aquisition
Utang sewa pembiayaan 2.618 18 6.245 Obligation under finance lease
224