Professional Documents
Culture Documents
2015-12-31 Sgro
2015-12-31 Sgro
2015-12-31 Sgro
Daftar Isi
Table of Contents
Halaman/
Page
Laporan Auditor Independen
1-2
Consolidated Statement of
.. Financial Position
3-4
Consolidated Statement of
.Changes in Equity
6-7
***************************
Catatan/
Notes
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
(Disajikan kembali- (Disajikan kembaliCatatan 4/
Catatan 4/
31 Desember 2015/
As restatedAs restatedDecember 31, 2015
Note 4)
Note 4)
ASET
ASET LANCAR
Kas dan setara kas
Pihak berelasi
Pihak ketiga
Piutang usaha - pihak ketiga
Piutang lain-lain
Pihak berelasi
Pihak ketiga
Persediaan, neto
Pajak dibayar di muka
Biaya dibayar di muka
Uang muka dan aset lancar lainnya
ASSETS
2,6,31a,38
2,6,38
2,7,38
302.977.589
456.587.161
143.011.171
22.596.349
172.038.769
90.372.701
162.758.831
139.129.579
2,31b,38
2,7,38
2,8
18a
2,9
2,10
20.462.896
151.255.701
469.442.065
44.874.460
4.620.255
12.795.529
18.452.949
98.711.515
297.599.665
58.737.960
4.481.245
21.523.550
18.080.626
65.494.895
271.784.119
45.275.731
2.679.943
23.132.255
CURRENT ASSETS
Cash and cash equivalents
Related party
Third parties
Trade receivables - third parties
Other receivables
Related party
Third parties
Inventories, net
Prepaid taxes
Prepaid expenses
Advances and other current assets
1.606.026.827
784.514.703
728.335.979
267.507.791
189.821.915
149.126.341
2,12a
2,12b
1.048.630.986
1.320.808.184
1.061.464.674
907.002.872
853.040.085
742.750.718
2,12c
46.509.366
49.132.486
61.237.448
2,12d
2,13
2,14
2
18d
2,18f
15,38
708.636.428
1.909.328.520
98.001.896
103.882.463
55.550.195
107.118.241
22.671.724
460.674.097
1.706.165.605
99.407.712
68.610.816
29.728.207
100.135.142
12.230.182
268.569.368
1.400.910.592
102.104.737
64.611.393
52.759.892
74.682.836
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
5.688.645.794
4.684.373.708
3.783.806.611
TOTAL ASET
7.294.672.621
5.468.888.411
4.512.142.590
TOTAL ASSETS
2,11,35a,35c
Catatan/
Notes
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
(Disajikan kembali- (Disajikan kembaliCatatan 4/
Catatan 4/
31 Desember 2015/
As restatedAs restatedDecember 31, 2015
Note 4)
Note 4)
475.924.771
404.815.504
322.546.279
331.849.555
204.310.829
257.330.369
9.500.000
10.748.538
40.484.636
78.471.171
25.018.153
45.132.843
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
174.462.025
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
1.264.557.641
978.762.779
693.201.890
TOTAL CURRENT
LIABILITIES
NON-CURRENT LIABILITIES
2.122.788.472
131.727.485
32.512.037
326.301.769
1.307.157.075
142.711.331
29.908.122
-
991.476.416
95.785.631
31.943.380
-
TOTAL LIABILITAS
JANGKA PANJANG
2.613.329.763
1.479.776.528
1.119.205.427
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
3.877.887.404
2.458.539.307
1.812.407.317
TOTAL LIABILITIES
2,21b,38
2,22
2,18f
35d, 38
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
Saham treasuri
(40.799.700 saham)
Selisih transaksi dengan kepentingan
nonpengendali
Saldo laba
Ditentukan untuk cadangan umum
Belum ditentukan penggunaannya
EQUITY
2,23
2,24
378.000.000
681.230.929
378.000.000
681.230.929
23
(55.815.572)
(10.047.585)
33
63.994.710
2.060.519.933
53.994.710
1.858.679.909
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
Treasury shares
(40,799,700 shares)
Difference due to transaction
(1.391.325)
with non-controlling interests
Retained earnings
48.994.710 Appropriated for general reserve
1.559.637.955
Unappropriated
3.117.882.415
2.970.514.223
2.666.472.269
298.902.802
39.834.881
33.263.004
NON-CONTROLLING INTERESTS
TOTAL EKUITAS
3.416.785.217
3.010.349.104
2.699.735.273
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
7.294.672.621
5.468.888.411
4.512.142.590
KEPENTINGAN NONPENGENDALI
2,32
(1.391.325)
2015
PENJUALAN
BEBAN POKOK PENJUALAN
LABA BRUTO
Beban penjualan dan pemasaran
Beban umum dan
administrasi
Pendapatan lainnya
Beban lainnya
LABA USAHA
Biaya keuangan
Pendapatan keuangan
LABA SEBELUM PAJAK
PENGHASILAN
Beban pajak penghasilan
LABA TAHUN BERJALAN
2014
(Disajikan kembali Catatan 4/
As restated Note 4)
Catatan/
Notes
2.999.448.452
2,25,36
3.242.381.541
(2.165.884.281)
2,26,36
(2.373.804.791)
833.564.171
(102.131.726)
868.576.750
2,27,36
(91.842.089)
(264.266.395) 2,27,31d,36
54.694.975
28,36
(13.298.542)
29,36
508.562.483
(132.135.980)
19.727.938
(234.602.658)
49.048.977
(18.517.839)
572.663.141
30,36
30,36
(64.956.978)
2.547.034
396.154.441
510.253.197
(140.262.318) 2,18c,18e,36
255.892.123
(160.222.105)
350.031.092
SALES
COST OF SALES
GROSS PROFIT
Selling and marketing expenses
General and administrative
expenses
Other income
Other expenses
OPERATING PROFIT
Finance costs
Finance income
PROFIT BEFORE INCOME TAX
Income tax expense
PROFIT FOR THE YEAR
Other comprehensive income:
44.192.064
(11.048.016)
22
18c
33.144.048
289.036.171
(10.692.743)
2.673.186
(8.019.557)
342.011.535
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
Catatan/
Notes
2015
247.569.071
8.323.052
TOTAL
255.892.123
TOTAL PENGHASILAN
KOMPREHENSIF TAHUN
BERJALAN YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
279.880.024
9.156.147
TOTAL
289.036.171
131
2,32
2,32
2014
(Disajikan kembali Catatan 4/
As restated Note 4)
340.262.628
9.768.464
350.031.092
TOTAL
332.391.954
9.619.581
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
ATTRIBUTABLE TO:
Owners of the parent
Non-controlling interests
342.011.535
TOTAL
180
BASIC EARNINGS
PER SHARE ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT
(full amount)
The original consolidated financial statements included herein are in Indonesian language.
Catatan/
Notes
Modal
ditempatkan
dan disetor
penuh/
Issued and
fully paid
share capital
Tambahan
modal
disetor - neto/
Additional
paid-in
capital - net
Selisih transaksi
dengan
kepentingan
Saldo laba/Retained earnings
nonpengendali/
Difference due to
Ditentukan
Belum
transaction with untuk cadangan
ditentukan
non-controlling
umum/
penggunaannya/
interests
Appropriated
Unappropriated
Saham
treasuri/
Treasury
stock
378.000.000
681.230.929
378.000.000
681.230.929
(1.391.325)
-
(1.391.325)
Kepentingan
nonpengendali/
Non-controlling
interests
Total/
Total
Total ekuitas/
Total equity
48.994.710
1.558.719.888
2.665.554.202
33.082.752
2.698.636.954
918.067
918.067
180.252
1.098.319
48.994.710
1.559.637.955
2.666.472.269
33.263.004
2.699.735.273
33
5.000.000
(5.000.000)
34
(28.350.000)
(28.350.000)
(3.047.704)
(31.397.704)
340.262.628
340.262.628
9.768.464
350.031.092
378.000.000
681.230.929
Saham treasuri
(7.870.674)
(8.019.557)
332.391.954
332.391.954
9.619.581
342.011.535
(1.391.325)
53.994.710
1.858.679.909
2.970.514.223
39.834.881
3.010.349.104
(8.656.260)
(8.656.260)
(55.815.572)
(55.815.572)
33
10.000.000
32
34
(68.040.000)
378.000.000
681.230.929
(55.815.572)
(148.883)
(7.870.674)
(10.047.585)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini
secara keseluruhan.
(10.000.000)
3.756.260
(55.815.572)
Treasury shares
263.307.675
263.307.675
(68.040.000)
(17.152.161)
(85.192.161)
247.569.071
247.569.071
8.323.052
255.892.123
32.310.953
32.310.953
833.095
33.144.048
279.880.024
279.880.024
9.156.147
289.036.171
63.994.710
2.060.519.933
3.117.882.415
298.902.802
3.416.785.217
(4.900.000)
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a
whole.
Catatan/
Notes
2014
2.926.254.489
3.327.978.008
(2.322.819.884)
(2.378.155.493)
603.434.605
949.822.515
(220.853.777)
(68.273.844)
382.580.828
881.548.671
(404.827.862)
(364.117.277)
13
(377.256.688)
(449.950.075)
(213.282.208)
(176.137.669)
(130.827.593)
(78.521.201)
11.387.149
21.588.571
(3.500.000)
2.721.676
(2.063.735)
1.399.606
119.091
5
14
13
(1.102.991.153)
2.010.143.491
(1.615.029.459)
325.109.700
(1.055.400.127)
3.407.401.804
(2.320.493.993)
263.307.675
(249.092.179)
(158.022.280)
(68.040.000)
(55.815.572)
(28.350.000)
-
(17.152.161)
(3.047.704)
205.694.048
1.285.225.274
Catatan/
Notes
2014
31.842.592
NET INCREASE IN
CASH AND CASH EQUIVALENTS
114.683
33.695
194.635.118
162.758.831
759.564.750
194.635.118
564.814.949
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 24 Maret 2016.
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
Total aset
sebelum eliminasi
(dalam jutaan Rupiah)/
Total assets
before elimination
(in millions of Rupiah)
Persentase
kepemilikan/
Percentage
of ownership
2015
2014
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%
653.129
567.612
1992
99,00%
99,00%
296.434
206.582
1999
99,86%
99,86%
257.993
238.895
2001
99,38%
99,38%
543.744
498.951
1999
99,00%
99,00%
130.650
118.391
2011
99,93%
99,88%
282.471
244.456
99,99%
99,99%
283.690
169.656
99,67%
99,67%
1.125
1.167
2011
99,99%
99,99%
507.171
402.754
2010
99,99%
99,99%
834.205
672.677
2014
99,99%
99,99%
296.345
229.430
1997
95,00%
95,00%
1.290.278
1.442.633
2010
99,99%
99,99%
448.311
286.581
99,98%
99,98%
8.553
6.008
2014
99,99%
99,98%
501.844
362.739
Entitas Anak
Tidak Langsung/
Indirect Subsidiaries
PT Lanang Agro Bersatu
(Lanang Agro
Bersatu) 1
Jakarta
10
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
2015
2014
2015
2014
Entitas Anak
tidak langsung/
Indirect Subsidiaries
PT National Sago Prima
(National Sago Prima) 2
Jakarta
2010
96,73%
93,88%
623.332
527.985
Jakarta
99,99%
99,99%
124.154
71.261
Jakarta
Perkebunan/
Plantation
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
1)
2)
3)
4)
5)
6)
7)
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%
108
108
99,67%
99,67%
165.248
77.796
99,99%
99,99%
1.119.431
296.723
99,96%
99,52%
37.046
16.575
99,99%
99,99%
37.242
6.218
99,98%
99,60%
29.444
11.395
99,20%
1.449
1)
Perusahaan
dan
Entitas
Anak
selanjutnya disebut menjadi Grup.
2)
3)
4)
5)
6)
7)
untuk
11
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
:
:
:
:
:
:
:
:
:
:
:
:
Directors
President Director
Vice President Director
Director
Director
Director
Director
Komite Audit
Ketua
Anggota
Anggota
:
:
:
:
:
:
Audit Comittee
Chairman
Member
Member
Untuk tahun yang berakhir pada tanggaltanggal 31 Desember 2015 dan 2014, total
beban kompensasi bruto bagi manajemen
kunci (termasuk Dewan Komisaris dan Direksi)
Grup adalah sebagai berikut:
2014
38.193.006
2.584.062
32.748.927
-
40.777.068
32.748.927
12
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
a. Dasar
penyajian
konsolidasian
laporan
YANG
2.
keuangan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
13
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
a. Dasar
penyajian
laporan
konsolidasian (lanjutan)
YANG
2.
keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
adalah
Januari
b. Prinsip-prinsip konsolidasian
b.
Principles of consolidation
14
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
The
consolidated
financial
statements
comprise the financial statements of the Group
as at December 31 each year. Control is
achieved when the Group is exposed, or has
rights, to variable returns from its involvement
with the investee and has the ability to affect
those returns through its power over the
investee. Thus, the Group controls an investee
if and only if the Group has all of the following:
i)
i)
15
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
c.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Kombinasi bisnis
c. Business combination
Business combinations are accounted by
using the acquisition method. The cost of an
acquisition is measured as the aggregate of
the consideration transferred, measured at fair
value on acquisition date and the amount of
any NCI in the acquiree. For each business
combination, the acquirer measures the NCI in
the acquiree either at fair value or at the
proportionate share of the acquirees
identifiable net assets. Acquisition costs
incurred are expensed and included in
administrative expenses.
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.
16
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
17
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
d. Transaksi
sepengendali
AKUNTANSI
restrukturisasi
YANG
2.
entitas
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d. Restructuring transactions
under common control
ACCOUNTING
of
entities
e.
Foreign
balances
currency
transactions
and
18
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
Foreign
currency
balances (continued)
transactions
and
20.451
15.070
13.795
9.751
3.210
19.370
15.133
12.440
9.422
3.562
f.
Grup
mempunyai
transaksi
dengan
pihak-pihak berelasi, dengan definisi yang
diuraikan pada PSAK No. 7 (Revisi 2010),
Pengungkapan Pihak-Pihak Berelasi.
Kecuali
diungkapkan
khusus
sebagai
pihak-pihak 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.
i.
Persediaan
i.
Inventories
Inventories are valued at the lower of cost or
net realizable value. Cost is calculated using
weighted-average method. Net realizable
value is the estimated selling price in the
ordinary course of business less estimated
costs of completion and the estimated costs
necessary to make the sale.
19
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
i.
AKUNTANSI
YANG
2.
Persediaan (lanjutan)
Grup
menetapkan
penyisihan
untuk
keusangan
dan/atau
penurunan
nilai
persediaan berdasarkan hasil penelaahan
berkala atas kondisi fisik dan nilai realisasi
neto persediaan.
j.
Inventories (continued)
Instrumen keuangan
j.
Financial instruments
Aset keuangan
Financial assets
20
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Subsequent measurement
Penghentian pengakuan
Derecognition
i)
i)
21
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Derecognition (continued)
22
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Derecognition (continued)
Penurunan nilai
Impairment
23
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Impairment (continued)
i)
i)
24
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Impairment (continued)
25
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Liabilitas keuangan
Financial liabilities
Subsequent measurement
Long-term
borrowings
interest-bearing
loans
and
26
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
YANG
2.
Utang
Payables
Liabilities for short-term bank loans, trade
payables,
other
payables,
accrued
expenses, and short-term employee
benefits liability are stated at carrying
amounts (notional amounts).
Derecognition
Suatu
liabilitas
keuangan
dihentikan
pengakuannya pada saat kewajiban yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluwarsa.
27
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
k.
AKUNTANSI
YANG
2.
i)
ii)
28
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
k.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
i)
Level
1Harga
kuotasian
(tanpa
penyesuaian) di pasar aktif untuk aset
atau liabilitas yang identik yang dapat
diakses entitas pada tanggal pengukuran.
ii) Level
2Teknik
penilaian
yang
menggunakan tingkat masukan (input)
yang paling rendah yang signifikan
terhadap pengukuran nilai wajar yang
dapat diamati (observable) baik secara
langsung atau tidak langsung.
iii) Level
3Teknik
penilaian
yang
menggunakan tingkat masukan (input)
yang paling rendah yang signifikan
terhadap pengukuran nilai wajar yang
tidak dapat diamati (unobservable) baik
secara langsung atau tidak langsung.
i)
ii)
iii)
29
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
k.
l.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
l.
30
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
l.
AKUNTANSI
YANG
2.
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.
31
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
m. Bibitan
n.
Fixed assets
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
32
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
33
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
o.
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.
34
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
o. Penurunan
(lanjutan)
nilai
AKUNTANSI
aset
YANG
2.
non-keuangan
of
non-financial
assets
yang
laba
yang
yang
35
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
p. Sewa
Leases
q.
r.
Intangible assets
Beban ditangguhkan
Deferred charges
36
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
s. Biaya pinjaman
Borrowing costs
t. Perpajakan
t.
Taxation
Pajak final
Final tax
37
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
t. Perpajakan (lanjutan)
Taxation (continued)
Pajak kini
Current tax
Pajak tangguhan
Deferred tax
38
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
t. Perpajakan (lanjutan)
Taxation (continued)
Pajak
tangguhan
dihitung
dengan
menggunakan tarif pajak yang berlaku atau
secara substansial telah berlaku pada tanggal
pelaporan. Perubahan nilai tercatat aset dan
liabilitas pajak tangguhan yang disebabkan
oleh perubahan tarif pajak dibebankan pada
usaha periode berjalan, kecuali untuk
transaksi-transaksi yang sebelumnya telah
langsung dibebankan atau dikreditkan ke
ekuitas.
u. Provisi
u.
Provisions
39
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
Employee benefits
40
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
w.
Penjualan barang
Sale of goods
41
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
w. Pengakuan
(lanjutan)
AKUNTANSI
pendapatan
dan
YANG
2.
beban
Revenue
and
(continued)
expense
recognition
Pendapatan/beban bunga
Interest income/expense
Pengakuan beban
Expense recognition
x. Informasi segmen
x.
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.
y.
42
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
AKUNTANSI
YANG
2.
z.
PERTIMBANGAN,
SIGNIFIKAN
ESTIMASI,
DAN
Treasury shares
Treasury
shares
are
recognized
at
reacquisition cost and deducted from equity.
Gain or loss on the purchase, sale, issue or
cancellation of the Group's own equity
instruments is not recognized in profit or loss.
Any difference between the carrying amount
and the consideration from future re-sale of
treasury shares, is recognized as part of
additional paid-in capital in the equity.
3.
ASUMSI
3.
Pertimbangan
Judgments
43
3.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
Pertimbangan (lanjutan)
Judgments (continued)
44
3.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
Pertimbangan (lanjutan)
Judgments (continued)
45
3.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
Evaluasi individual
Individual assessment
Evaluasi kolektif
Collective assessment
46
3.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
dan
Penyusutan aset
takberwujud
aset
tetap
dan
nilai
pasar
amortisasi
47
3.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
dan hutan
48
3.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
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 31 Desember 2015 sebesar
Rp15.397.804 (2014: Rp81.688.710). Penjelasan
lebih rinci diungkapkan dalam Catatan 18b.
49
3.
4.
PERTIMBANGAN, ESTIMASI,
SIGNIFIKAN (lanjutan)
DAN
ASUMSI
3.
4.
RESTATEMENT OF THE
FINANCIAL STATEMENTS
CONSOLIDATED
Penyajian
kembali/
Restatement
Disajikan kembali/
As restated
98.121.096
2.014.046
100.135.142
NON-CURRENT ASSETS
Deferred tax assets
133.372.410
30.240.784
9.338.921
(332.662)
142.711.331
29.908.122
NON-CURRENT LIABILITIES
Employee benefits liability
Deferred tax liabilities
1.858.679.909
39.834.881
EQUITY
Retained earnings
Unappropriated
Non-controlling interests
1.865.692.620
39.814.383
(7.012.711)
20.498
Penyajian
kembali/
Restatement
(234.494.900)
(160.258.888)
(107.758)
36.783
50
Disajikan kembali/
As restated
(234.602.658)
(160.222.105)
4.
4.
350.102.067
Penyajian
kembali/
Restatement
(70.975)
Disajikan kembali/
As restated
350.031.092
(10.692.743)
2.673.186
(10.692.743)
2.673.186
350.102.067
(8.090.532)
342.011.535
340.262.628
9.768.464
332.391.954
9.619.581
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
ATTRIBUTABLE TO:
Owners of the parent
Non-controlling interests
340.322.732
9.779.335
(60.104)
(10.871)
340.322.732
9.779.335
(7.930.778)
(159.754)
Penyajian
kembali/
Restatement
Disajikan kembali/
As restated
75.195.771
(512.935)
74.682.836
NON-CURRENT ASSETS
Deferred tax assets
97.247.211
32.093.054
(1.461.580)
(149.674)
95.785.631
31.943.380
NON-CURRENT LIABILITIES
Employee benefits liability
Deferred tax liabilities
1.559.637.955
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
918.067
180.252
51
5.
6.
AKUISISI
5.
ACQUISITIONS
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 Rakyat Indonesia
(Persero) Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank UOB Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank DBS 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 37)
PT Bank Mandiri (Persero) Tbk
Lain-lain (masing-masing
di bawah Rp500 juta)
Sub-total
2.658.550
2.977.589
2.769.630
Cash on hand
22.596.349
Cash in banks
Related party (Note 31a)
In Rupiah
PT Bank Sahabat Sampoerna
46.127.144
47.162.145
36.353.030
17.779.247
17.100.709
2.869.482
1.652.361
967.275
1.722
38.096.374
11.724.838
37.904.034
937.699
4.975.317
22.514.711
710.080
718.492
453.595
4.176.615
713.966
1.058.914
127.706.200
191.865.488
52
Third parties
In Rupiah
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank UOB Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank DBS Indonesia
PT Bank ANZ Indonesia
PT Bank OCBC NISP Tbk
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
6.
6.
Deposito berjangka
Pihak berelasi (Catatan 31a)
Dalam Rupiah
PT Bank Sahabat Sampoerna
Pihak ketiga
Dalam Rupiah
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Mandiri (Persero) Tbk
Sub-total
Total
Time deposits
Related party (Note 31a)
In Rupiah
PT Bank Sahabat Sampoerna
260.000.000
69.200.000
Third parties
In Rupiah
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Mandiri (Persero) Tbk
629.200.000
759.564.750
194.635.118
300.000.000
Total
Sub-total
7.
Dalam Rupiah
Dalam Dolar AS (Catatan 37)
143.011.171
-
83.972.268
6.400.433
In Rupiah
In US Dollar (Note 37)
Total
143.011.171
90.372.701
Total
Piutang
usaha
tertentu
Grup
sebesar
Rp16.185.445 (2014 : Rp3.140.181) digunakan
sebagai jaminan atas pinjaman bank (Catatan 21).
53
7.
8.
7.
PERSEDIAAN
8.
INVENTORIES
189.205.412
77.960.011
182.502.017
42.614.264
62.251.705
173.296.047
39.316.604
7.027.003
Total
476.573.398
297.599.665
Total
9.
(7.131.333)
469.442.065
297.599.665
Net
9.
PREPAID EXPENSES
This account consists of prepaid expenses from
building rental and insurance.
54
Tanaman menghasilkan
a.
Mature plantations
Penambahan/
Additions
Pengurangan/
Deduction
Saldo akhir/
Ending
balance
Nilai perolehan
Tanaman sawit
Tanaman karet
1.589.636.302
1.022.560
55.870.773
-
742.015
-
1.644.765.060
1.022.560
Cost
Oil palm plantations
Rubber plantations
1.590.658.862
55.870.773
742.015
1.645.787.620
Total cost
Akumulasi amortisasi
Tanaman sawit
Tanaman karet
528.478.396
715.792
68.653.333
51.128
742.015
-
596.389.714
766.920
Accumulated amortization
Oil palm plantations
Rubber plantations
529.194.188
68.704.461
742.015
597.156.634
1.048.630.986
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
55
a.
Beban amortisasi
pada tanggal 31
Rp68.704.461
dibebankan ke
(Catatan 26).
b.
b.
Immature plantations
c.
2014
907.002.872
469.676.085
742.750.718
452.372.457
(55.870.773)
(288.120.303)
1.320.808.184
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
2.623.120
56
Saldo akhir/
Ending
balance
60.062.151
13.552.785
Cost
Accumulated amortization
46.509.366
Hutan tanaman
(lanjutan)
industri
siap
panen
c.
d.
Nilai perolehan
Akumulasi amortisasi
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
Hutan
tanaman
pengembangan
industri
dalam
d.
Industrial
timber
and
non-timber
plantations under development stage
2014
Saldo awal
Beban pengembangan
Reklasifikasi dari
hutan tanaman industri siap panen
460.674.097
247.962.331
268.569.368
185.793.054
6.311.675
Beginning balance
Development cost
Reclassification from mature industrial
timber and non-timber plantations
Saldo akhir
708.636.428
460.674.097
Ending balance
57
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
377.117.548
690.038.980
268.098.166
971.610.338
19.383.337
318.473.305
81.809.126
233.022.876
Cost
Land
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
Constructions in progress
2.959.553.676
Total cost
101.180
882.831
29.516
1.401.921
134.254
174.332.334
53.680.031
585.263.814
12.628.588
159.461.903
57.416.309
Accumulated depreciation
Buildings
Infrastructures
Machinery and equipment
Tanks
Vehicles and heavy equipment
Office equipment
163.397.954
2.549.702
1.042.782.979
299.933.261
575.629.973
227.101.621
895.419.425
19.043.457
269.321.550
68.677.224
240.415.998
77.184.287
43.152.469
8.035.019
28.269.924
382.491
51.177.074
13.363.627
146.052.386
240.099
1.066.356
42.611
2.025.319
231.725
-
2.595.542.509
367.617.277
3.606.110
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
33.580.924
12.285.583
77.161.011
645.614
30.358.732
9.366.090
881.934.727
Nilai tercatat
Penurunan nilai
Nilai tercatat neto
71.496.637
32.961.526
48.987.345
(153.445.508)
1.713.607.782
7.442.177
Saldo akhir/
Ending
balance
1.706.165.605
1.916.770.697
Carrying value
7.442.177
Impairment loss
1.909.328.520
*) Penambahan nilai perolehan tanah termasuk penambahan dari kombinasi bisnis - pada nilai wajar
Additions of cost of land is including additions through business combination at fair value amounted to Rp3,500,000 (Note 5)
sebesar
Rp3.500.000
(Catatan
5)/
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
Constructions 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
1.713.607.782
Carrying value
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
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
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
58
7.442.177
Impairment loss
1.706.165.605
2014
142.188.537
133.274.538
11.232.252
5.687.644
6.909.395
6.070.039
4.289.521
2.353.871
Cost of sales
Immature plantations development cost
General and administrative expenses
Industrial timber and non-timber
plantations under development stage
Total
163.397.954
148.607.843
Total
31 Desember 2015
Persentase
penyelesaian/
Percentage of
completion
Nilai
tercatat/
Carrying
value
Estimasi
waktu penyelesaian/
Estimated time
of completion
81%
46%
75%
5%
122.672.642
87.954.203
22.361.031
35.000
Juni/June 2016
September/September 2016
Agustus/August 2016
Juni/June 2016
233.022.876
31 Desember 2014
Persentase
penyelesaian/
Percentage of
completion
Nilai
tercatat/
Carrying
value
Estimasi
waktu penyelesaian/
Estimated time
of completion
67%
41%
61%
139.338.684
68.314.947
32.762.367
November/November 2015
November/November 2015
Juni/June 2015
240.415.998
59
2014
119.091
(1.056.408)
(937.317)
2.437.273
(1.404.977)
1.032.296
60
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
2.063.735
15.742.089
1.876.559
19.682.383
(15.320.275)
17.618.648
(12.792.507)
4.362.108
4.826.141
Softwares
Acquisition cost
Additions
Accumulated amortization
Book value
Licence for Utilization of Timber
Forest Products (IUPHHK)
Acquisition cost
Accumulated amortization
89.179.788
(3.242.540)
89.179.788
(2.300.757)
85.937.248
86.879.031
7.702.540
7.702.540
Goodwill
98.001.896
99.407.712
Total
Book value
97.681.262
63.657.520
303.881.630
1.833.809
1.316.468
102.335
-
259.586.079
3.005.961
5.367.049
220.132
12.814
Farmers - in Rupiah
Suppliers and Contractors
In Rupiah
In US Dollar (Note 37)
In Euro (Note 37)
In Great Britain Pound Sterling (Note 37)
In Malaysian Ringgit (Note 37)
In Singapore Dollar (Note 37)
Total
404.815.504
331.849.555
Total
61
16. TRADE
PAYABLES
(continued)
THIRD
PARTIES
1 - 30 hari
Lebih dari 30 hari
378.532.566
26.282.938
322.647.139
9.202.416
1 - 30 days
More than 30 days
Total
404.815.504
331.849.555
Total
18. TAXATION
a.
Prepaid taxes
b.
22.381.903
17.582.127
14.222.580
8.269.977
41.155.833
Total
44.874.460
58.737.960
Total
b.
Utang pajak
Taxes payable
Pajak penghasilan
Pasal 4(2)
Pasal 15
Pasal 21
Pasal 22
Pasal 23/26
Pasal 25
Pasal 29
Pajak pertambahan nilai
2.631.964
34.616
2.818.669
114.034
34.850.060
13.161.178
15.397.804
9.462.846
1.786.750
23.003
2.608.783
8.550
27.000.120
5.973.194
81.688.710
10.498.565
Income tax
Article 4(2)
Article 15
Article 21
Article 22
Article 23/26
Article 25
Article 29
Value added tax
Total
78.471.171
129.587.675
Total
62
2015
Dibebankan ke laba rugi
Tahun berjalan
Perusahaan
Entitas anak
12.246.331
133.853.320
6.906.609
169.756.837
Sub-total
146.099.651
176.663.446
Sub-total
2.355.753
7.234.114
2.399.812
5.973.225
Adjustments in respect
of the previous years
The Company
Subsidiaries
Sub-total
9.589.867
8.373.037
Sub-total
Pajak tangguhan
Perusahaan
Entitas anak
(1.185.600)
(14.241.600)
(1.840.557)
(22.973.821)
Deferred tax
The Company
Subsidiaries
Sub-total
(15.427.200)
(24.814.378)
Sub-total
Total
140.262.318
160.222.105
63
Total
2015
Dibebankan ke penghasilan
komprehensif lain
Pajak tangguhan
Laba/(rugi) atas pengukuran kembali
liabilitas imbalan kerja
11.048.016
(2.673.186)
Charged to
other comprehensive income
Deferred tax
Re-measurement gain/(loss) of
employee benefits liability
2015
Manfaat pajak
penghasilan - tangguhan
Perusahaan
Penyisihan imbalan kerja karyawan
Penyusutan aset tetap
Sub-total
Entitas anak
Rugi fiskal yang dapat
dikompensasi
Penyisihan imbalan kerja karyawan
Amortisasi tanaman perkebunan
Penyusutan aset tetap
Perubahan neto rugi antar
perusahaan yang belum
direalisasi
Penyisihan kerugian
penurunan persediaan
Aset takberwujud - IUPHHK
Sub-total
Manfaat pajak tangguhan, neto
759.815
425.785
503.499
1.337.058
1.185.600
1.840.557
The Company
Provision for employee benefits
Depreciation of fixed assets
Sub-total
Subsidiaries
14.016.768
6.345.862
(3.127.743)
(2.578.025)
25.854.552
7.328.624
(8.178.658)
(1.645.974)
(2.432.397)
(619.025)
1.782.833
234.302
234.302
14.241.600
22.973.821
Sub-total
15.427.200
24.814.378
64
Pajak kini
Current tax
2015
Laba sebelum
pajak penghasilan menurut
laporan laba rugi dan penghasilan
komprehensif lain konsolidasian
Dikurangi: laba entitas anak sebelum
beban pajak penghasilan
Eliminasi
Laba Perusahaan sebelum
pajak penghasilan
Beda temporer:
Penyisihan imbalan kerja karyawan
Penyusutan aset tetap
Profit before
income tax per consolidated
statement of profit or loss
and other comprehensive income
Less: income from subsidiaries before
income tax expense
Eliminations
396.154.441
510.253.197
(392.920.966)
39.585.453
(550.581.237)
62.882.735
42.818.928
22.554.695
3.039.261
1.703.140
2.013.997
5.348.233
Temporary differences:
Provision for employee benefits
Depreciation of fixed assets
Beda tetap:
Beban yang tidak dapat dikurangkan
Pendapatan yang telah dikenakan pajak
penghasilan yang bersifat final
Beda tetap lain-lain
9.046.232
4.987.470
Permanent differences:
Non-deductible expenses
Income already
subjected to final tax
Other permanent difference
(658.943)
(6.963.295)
(314.664)
(6.963.295)
48.985.323
27.626.436
12.246.331
6.906.609
(22.956.406)
(14.880.629)
Tagihan pajak
penghasilan - Perusahaan
(10.710.075)
(7.974.020)
65
15.397.804
81.688.710
Total
15.397.804
81.688.710
Total
10.854.580
44.695.615
10.942.129
18.786.078
Total
55.550.195
29.728.207
Total
Perusahaan
The Company
66
Perusahaan (lanjutan)
67
Sungai Rangit
Sungai Rangit
68
Telaga Hikmah
Telaga Hikmah
69
e.
Aek Tarum
Aek Tarum
e.
2015
Laba sebelum pajak
penghasilan menurut laporan laba
rugi dan penghasilan
komprehensif lain konsolidasian
Beban pajak penghasilan dihitung
berdasarkan tarif pajak yang
berlaku
Pengaruh pajak atas beda tetap:
Pendapatan/beban yang telah dikenakan
pajak penghasilan yang bersifat final
Beban yang tidak dapat dikurangkan
Aset pajak tangguhan yang tidak diakui
Beban pajak penyesuaian
tahun lalu (Catatan 18c)
Beban pajak penghasilan
396.154.441
510.253.197
99.038.610
127.563.299
7.579.109
16.216.306
7.838.426
(456.127)
21.141.280
3.600.616
9.589.867
8.373.037
140.262.318
160.222.105
70
31 Desember 2014/
December 31, 2014
(Disajikan kembaliCatatan 4/
31 Desember 2015/
As restated December 31, 2015
Note 4)
1.782.833
107.118.241
100.135.142
5.796.280
(7.015.461)
(9.912.825)
(21.380.031)
7.290.385
(5.671.349)
(9.912.825)
(21.614.333)
(32.512.037)
(29.908.122)
105.459.665
23.010.471
553.325
937.643
(24.625.696)
91.442.897
25.458.705
2.985.722
1.745.771
(21.497.953)
IMBALAN
KERJA
JANGKA
71
Dalam Rupiah
PT Bank OCBC NISP Tbk
PT Bank ANZ Indonesia
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
263.000.000
95.000.000
70.000.000
47.924.771
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
475.924.771
322.546.279
Total
Dalam Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia
Indonesia Eximbank
Total
956.000.000
550.000.000
427.058.522
185.469.000
135.925.000
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 OCBC NISP Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia
Indonesia Eximbank
2.309.991.777
1.376.462.459
Total
Dalam Rupiah
Jatuh tempo dalam satu tahun
Dikurangi: biaya transaksi
175.789.010
(1.326.985)
61.960.099
(1.243.420)
Neto
174.462.025
60.716.679
2.134.202.767
(11.414.295)
1.314.502.360
(7.345.285)
Neto
2.122.788.472
1.307.157.075
In Rupiah
Current maturity
Less: transaction costs
Net
Net of current maturity
Less: transaction costs
Net
72
Perusahaan
The Company
73
Perusahaan (lanjutan)
74
Sungai Rangit
Sungai Rangit
a.
a.
b.
b.
75
76
77
Mutiara Bunda
Hikmah (TH)
78
Jaya
(MBJ)
and
Telaga
Pinjaman
di
atas
dijamin
dengan
beberapa/sebagian Hak Guna Usaha berikut
tanaman, bangunan perumahan, dan mesin
masing-masing milik MBJ dan TH (Catatan 12
dan 13).
79
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 31 Desember 2015 sebesar
Rp89.125.000 (2014: Rp99.906.250). Pada
periode
2015,
SBF
telah
melakukan
pembayaran kepada DBS atas pinjaman
investasi sebesar Rp10.781.250 (2014:
Rp7.906.250). Tingkat bunga untuk pinjaman
sebesar 11,35% pada tahun 2015 (2014:
10,5% sampai dengan 11,35%).
80
81
Perusahaan
The Company
82
Perusahaan
The Company
a.
b.
83
84
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat kematian
Usia pensiun
8,8%
8,0%
TMI-11
56 tahun
85
8,0%
10,0%
TMI-11
55 tahun
Discount rate
Salary increment rate
Mortality rate
Retirement age
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.
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.
2015
Biaya jasa kini
Biaya bunga
Efek kurtailmen/penyelesaian
24.417.462
11.416.907
-
(1.811.914)
34.022.455
33.050.060
8.620.707
(4.261.739)
(394.833)
37.014.195
2015
Saldo awal
Perubahan yang dibebankan ke
laba rugi
Biaya jasa kini
Biaya bunga
Efek kurtailmen/penyelesaian
Biaya jasa lalu transfer masuk/(keluar)
142.711.331
95.785.631
24.417.462
11.416.907
(1.811.914)
33.050.060
8.620.707
(4.261.739)
(394.833)
34.022.455
37.014.195
86
Beginning balance
Changes charged to profit or loss
Current service cost
Interest expense
Effect of curtailment/settlement
Past service cost due to transfer in/(out)
2015
Laba/(rugi) pengukuran kembali
yang dibebankan ke penghasilan
komprehensif lain
Perubahan aktuarial yang timbul
dari perubahan asumsi
keuangan
Penyesuaian pengalaman
(35.787.750)
(8.404.314)
12.059.848
(1.367.105)
(44.192.064)
10.692.743
(814.237)
131.727.485
(781.238)
142.711.331
Re-measurement gains/(losses)
charged to other
comprehensive income
Actuarial changes arising from
changes in financial
assumptions
Experience adjustments
15.285.998
3.640.010
23.503.119
4.266.406.654
6.285.603
1.818.368
22.567.313
6.190.622.991
4.308.835.781
6.221.294.275
87
2015
Sampoerna Agri
Resources Pte. Ltd.
1.267.217.500
PT Union Sampoerna
108.267.300
Masyarakat (masing-masing
dengan kepemilikan
di bawah 5%)
473.715.500
Saham treasuri
Total
Persentase kepemilikan/
Percentage of ownership
2014
2015
2014
2014
Shareholders
1.267.217.500
65.565.800
68,53%
5,85%
67,05%
3,47%
253.443.500
21.653.460
253.443.500
13.113.160
Sampoerna Agri
Resources Pte. Ltd.
PT Union Sampoerna
557.216.700
25,62%
29,48%
94.743.100
111.443.340
1.849.200.300
1.890.000.000
100,00%
100,00%
369.840.060
378.000.000
40.799.700
8.159.940
Treasury shares
1.890.000.000
1.890.000.000
378.000.000
378.000.000
Total
Saham Treasuri
Treasury Shares
88
Pengelolaan modal
Capital management
89
987.289.000
(55.706.362)
Paid-in capital
Initial public offering charges
Difference between total acquisition
cost of 75,567,500 treasury shares
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
2.876.165.327
78.463.874
44.819.251
3.093.794.849
49.634.394
98.952.298
Total
2.999.448.452
3.242.381.541
Total
2014
2014
1.350.731.012
559.862.943
24.451.594
795.663.966
582.625.056
397.892.684
45,03%
18,67%
0,82%
24,54%
17,97%
12,27%
Total
1.935.045.549
1.776.181.706
64,52%
54,78%
Total
90
2014
342.327.346
213.871.345
222.747.358
140.592.399
353.657.877
173.804.329
194.253.955
146.645.472
Upkeep costs
Harvesting costs
Allocation of indirect costs
Depreciation and amortization
919.538.448
31.744
1.172.271.970
868.361.633
417.961
1.243.235.076
2.091.842.162
(108.321)
2.112.014.670
(31.744)
2.091.733.841
2.111.982.926
(2.053.119.062)
(2.064.623.081)
(13.011.061)
(13.893.991)
25.603.718
33.465.854
2.053.119.062
2.064.623.081
95.370.677
84.283.898
92.283.034
83.145.010
2.240.772.773
2.232.051.989
(54.280.681)
(6.423.771)
77.960.011
112.462.668
(189.205.412)
(77.960.011)
2.068.822.920
2.266.554.646
13.011.061
21.133.364
13.893.991
14.383.561
39.316.604
25.353.767
(42.614.264)
(39.316.604)
30.846.765
14.314.715
40.610.878
59.469.576
2.165.884.281
2.373.804.791
91
2015
2014
87.566.253
3.689.652
2.755.177
8.120.644
79.758.584
3.414.804
1.491.754
7.176.947
102.131.726
91.842.089
Total
2015
Beban umum dan administrasi
Gaji, upah, dan beban karyawan
Jasa tenaga ahli
Perjalanan dinas
Lisensi, pajak, dan perizinan
Sewa (Catatan 31d)
Penyusutan dan amortisasi
Komunikasi
Asuransi
Lain-lain
172.248.943
23.859.027
16.125.592
9.834.666
9.802.686
8.215.412
8.179.869
6.713.886
9.286.314
153.985.023
15.610.434
16.495.934
3.284.149
9.430.478
9.701.841
7.429.859
5.434.436
13.230.504
Total
264.266.395
234.602.658
Total
92
Pendapatan
lainnya
terutama
merupakan
pendapatan atas penjualan bibit kelapa sawit dan
lainnya.
29. BEBAN LAINNYA
31. RELATED
PARTIES
TRANSACTIONS
BALANCES
AND
b.
302.977.589
22.596.349
4,15%
0,41%
20.462.896
18.452.949
0,28%
0,34%
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 represents 5% share ownership in Sungai
Rangit, a Subsidiary. This Exchangeable Loan
was presented as part of Other receivables related party in the consolidated statement of
financial position as of December 31, 2015 and
2014.
93
31. RELATED
PARTIES
BALANCES
TRANSACTIONS (continued)
AND
6.100.000
3.400.000
6.100.000
2.400.000
Total
9.500.000
8.500.000
Total
0,24%
0,35%
Percentage to
consolidated total liabilities
d.
2014
5.995.845
5.092.980
PT Sampoerna Land
2,27%
2,17%
94
DENGAN PIHAK
31. RELATED
PARTIES
BALANCES
TRANSACTIONS (continued)
AND
Pihak-pihak berelasi/
Related parties
Sifat hubungan/
Nature of relationship
in
net
assets
of
31 Desember 2014/
December 31, 2014
(Disajikan kembaliCatatan 4/
31 Desember 2015/
As restated December 31, 2015
Note 4)
Sungai Rangit
Telaga Hikmah
Mutiara Bunda Jaya
Aek Tarum
Binasawit Makmur
Gunung Tua Abadi
Sampoerna Bio Fuels
National Sago Prima
28.275.621
2.373.657
2.120.945
1.365.524
1.176.715
270.877
11.788
-
36.527.423
2.034.253
2.001.411
1.309.883
1.018.373
258.139
11.788
(3.326.389)
35.595.127
39.834.881
Sungai Rangit
Telaga Hikmah
Mutiara Bunda Jaya
Aek Tarum
Binasawit Makmur
Gunung Tua Abadi
Sampoerna Bio Fuels
National Sago Prima
263.307.675
Total
298.902.802
39.834.881
Total
95
2015
Laba/(rugi) tahun berjalan
Sungai Rangit
Telaga Hikmah
National Sago Prima
Aek Tarum
Binasawit Makmur
Mutiara Bunda Jaya
Gunung Tua Abadi
Penghasilan komprehensif lain
tahun berjalan
Total
7.526.936
535.086
(429.871)
300.289
192.105
105.038
93.469
11.163.100
332.356
(2.994.748)
731.611
231.961
219.601
84.583
8.323.052
9.768.464
833.095
9.156.147
96
(148.883)
9.619.581
2015
2015
2014
2014
97
DAN
KEWAJIBAN
b.
b.
c.
c.
98
99
f.
100
Segmen operasi
Operating segments
31 Desember 2015
Produk
kelapa sawit/
Palm
products
Lain-lain/
Others
Penjualan
Beban pokok penjualan
3.452.775.722
(2.664.016.095)
109.143.084
(70.577.775)
Hasil segmen
788.759.627
38.565.309
Total/
Total
3.561.918.806
(2.734.593.870)
827.324.936
Eliminasi/
Elimination
(562.470.354)
568.709.589
6.239.235
Konsolidasian/
Consolidated
2.999.448.452
(2.165.884.281)
Sales
Cost of sales
833.564.171
(102.131.726)
(264.266.395)
54.694.975
(13.298.542)
Laba usaha
508.562.483
Biaya keuangan
Pendapatan keuangan
Beban pajak penghasilan
(132.135.980)
19.727.938
(140.262.318)
255.892.123
Segment result
Unallocated expenses:
Selling and marketing expenses
General and administrative
expenses
Other income
Other expenses
Operating profit
Finance costs
Finance income
Income tax expense
Profit for the year
44.192.064
(11.048.016)
33.144.048
Total penghasilan
komprehensif tahun berjalan
289.036.171
Total comprehensive
income for the year
7.294.672.621
3.877.887.404
Segment assets
Segment liabilities
982.891.476
221.731.532
Other information:
Capital expenditure
Depreciation and amortization
Aset segmen
Liabilitas segmen
Informasi lainnya:
Pengeluaran modal
Penyusutan dan amortisasi
9.915.506.625
4.613.209.708
2.614.472.923
1.515.297.244
12.529.979.548
6.128.506.952
734.317.132
186.603.975
248.574.344
24.944.193
982.891.476
211.548.168
101
(5.235.306.927)
(2.250.619.548)
10.183.364
31 Desember 2014
Produk
kelapa sawit/
Palm
products
Lain-lain/
Others
Penjualan
Beban pokok penjualan
3.737.175.503
(2.876.875.062)
104.570.346
(76.348.416)
Hasil segmen
860.300.441
28.221.930
Total/
Total
3.841.745.849
(2.953.223.478)
888.522.371
Eliminasi/
Elimination
(599.364.308)
579.418.687
(19.945.621)
3.242.381.541
(2.373.804.791)
Sales
Cost of sales
868.576.750
(234.602.658)
49.048.977
(18.517.839)
Laba usaha
572.663.141
Biaya keuangan
Pendapatan keuangan
Beban pajak penghasilan
(64.956.978)
2.547.034
(160.222.105)
350.031.092
Informasi lainnya:
Pengeluaran modal
Penyusutan dan amortisasi
(91.842.089)
Aset segmen
Liabilitas segmen
Konsolidasian/
Consolidated
Segment result
Unallocated expenses:
Selling and marketing expenses
General and administrative
expenses
Other income
Other expenses
Operating profit
Finance costs
Finance income
Income tax expense
Profit for the year
(10.692.743)
2.673.186
(8.019.557)
342.011.535
Total comprehensive
income for the year
8.086.854.608
3.548.165.703
1.405.960.852
1.022.653.648
9.492.815.460
4.570.819.351
(4.023.927.049)
(2.112.280.044)
5.468.888.411
2.458.539.307
Segment assets
Segment liabilities
753.801.799
191.409.413
249.650.005
24.150.334
1.003.451.804
215.559.747
10.216.032
1.003.451.804
225.775.779
Other information:
Capital expenditure
Depreciation and amortization
102
Informasi geografi
Geographic information
2014
2.954.068.174
32.337.573
13.042.705
-
2.999.448.452
3.221.707.135
982.229
5.815.906
13.876.271
Countries
Indonesia
Malaysia
Japan
Singapore
3.242.381.541
37. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
31 Desember 2015/
December 31, 2015
Mata
uang asing
(angka penuh)/
Foreign
currency
(full amount)
31 Desember 2014/
December 31, 2014
Mata
uang asing
(angka penuh)/
Foreign
currency
(full amount)
Ekuivalen
dalam Rp/
Equivalent
in Rp
Ekuivalen
dalam Rp/
Equivalent
in Rp
Aset
Kas dan setara kas
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
AS$
1.250.835
Assets
Cash and
cash equivalents
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
84.637
1.167.561
AS$
420.863
5.235.529
AS$
514.504
6.400.433
AS$ 1.483.356
20.462.896
AS$ 1.483.356
18.452.949
AS$
87.811
1.211.350
22.841.807
103
AS$
100.549
37. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
(continued)
31 Desember 2015/
December 31, 2015
Mata
uang asing
(angka penuh)/
Foreign
currency
(full amount)
Liabilitas
Utang usahapihak ketiga
Dalam Dolar AS
Dalam Euro
Dalam Pound Sterling Inggris
Dalam Ringgit Malaysia
Dalam Dolar Singapura
Utang lain - lain
pihak ketiga
Dalam Dolar AS
31 Desember 2014/
December 31, 2014
Ekuivalen
dalam Rp/
Equivalent
in Rp
826.713
Liabilities
Trade payablesthird parties
In US Dollar
In Euro
In Great Britain
Pound Sterling
In Malaysian Ringgit
In Singapore Dollar
Other payablesthird parties
In US Dollar
4.072.808
9.432.669
Total
18.768.999
21.907.077
132.933
87.357
1.833.809
1.316.468
AS$
EUR
241.637
354.659
3.005.961
5.367.049
GBP
5.004
-
102.335
-
MYR
SGD
61.800
1.360
220.132
12.814
820.196
AS$
66.456
AS$
59.456
Nilai wajar/
Fair values
Aset keuangan
Kas dan setara kas
Pihak berelasi
Pihak ketiga
Piutang usaha - pihak ketiga
Piutang lain-lain
Pihak berelasi
Pihak ketiga
Aset tidak lancar lainnya
Total
Ekuivalen
dalam Rp/
Equivalent
in Rp
AS$
EUR
Total
31 D esember 2015
Mata
uang asing
(angka penuh)/
Foreign
currency
(full amount)
302.977.589
456.587.161
143.011.171
302.977.589
456.587.161
143.011.171
20.462.896
151.255.701
5.075.340
20.462.896
151.255.701
5.075.340
Financial assets
Cash and
cash equivalents
Related party
Third parties
Trade receivables - third parties
Other receivables
Related party
Third parties
Other non-current assets
1.079.369.858
1.079.369.858
Total
104
31 Desember 2015
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
Liabilitas jangka panjang lainnya
Total
Nilai tercatat/
Carrying values
Nilai wajar/
Fair values
475.924.771
404.815.504
475.924.771
404.815.504
9.500.000
10.748.538
25.018.153
45.132.843
9.500.000
10.748.538
25.018.153
45.132.843
174.462.025
174.462.025
2.122.788.472
326.301.769
2.122.788.472
326.301.769
3.594.692.075
3.594.692.075
31 Desember 2014
Aset keuangan
Kas dan setara kas
Pihak berelasi
Pihak ketiga
Piutang usaha - pihak ketiga
Piutang lain-lain
Pihak berelasi
Pihak ketiga
Aset tidak lancar lainnya
Total
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 and cash equivalents
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
105
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
106
MANAJEMEN
a.
a.
b.
b.
107
MANAJEMEN
c.
Risiko kredit
Credit risk
108
MANAJEMEN
Piutang usaha
Trade receivables
Piutang plasma
Plasma receivables
109
d.
MANAJEMEN
Risiko likuiditas
Liquidity risk
110
MANAJEMEN
Total/Total
Pada tanggal
31 Desember 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 bungamasa depan
Liabilitas jangka panjang lainnya
Pokok pinjaman
Beban bunga masa depan
Pada tanggal
31 Desember 2014
Utang bank jangka pendek
Pokok pinjaman
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
475.924.771
475.924.771
14.295.284
404.815.504
20.248.538
25.018.153
14.295.284
404.815.504
20.248.538
25.018.153
45.132.843
45.132.843
2.297.250.497
174.462.025
1.353.087.414
769.701.058
1.077.765.028
255.527.849
693.904.275
128.332.904
326.301.769
326.301.769
284.017.808
284.017.808
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
111
As at
December 31, 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
Other long-term liability
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
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF
a)
a)
b)
Amandemen
terhadap
PSAK
No.
1
memperkenalkan, antara lain,
definisi
materialitas, pos spesifik dalam laporan laba rugi
dan penghasilan komprehensif lain dan laporan
posisi keuangan dapat dipisahkan, dan entitas
diberikan fleksibilitas terkait urutan sistematis
catatan atas laporan keuangan.
b)
112
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
b)
b)
c)
d)
113
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
e)
e)
f)
114
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
g)
g)
h)
115
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
i)
i)
j)
j)
116
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
j)
j)
k)
Amandemen
tersebut
diperkirakan
akan
mempengaruhi pengukuran Grup atas produk
agrikultur, HTI dan benih, yang tetap memenuhi
syarat sebagai aset biologis dan karenanya
harus diukur pada nilai wajar dikurangi biaya
untuk menjual pada titik panen.
117
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
l)
l)
PSAK
No.
7
(Penyesuaian
2015):
Pengungkapan Pihak-pihak Berelasi, berlaku
efektif 1 Januari 2016.
n)
n)
118
40. STANDAR
AKUNTANSI
YANG
TELAH
DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF (lanjutan)
o)
o)
p)
q)
Penyesuaian
ini
mengklarifikasi
bahwa
pengecualian portofolio dalam PSAK No. 68
dapat diterapkan tidak hanya pada kelompok
aset keuangan dan liabilitas keuangan, tetapi
juga diterapkan pada kontrak lain dalam ruang
lingkup PSAK No. 55.
119
2014
74.733.977
61.773.028
43.602.460
16.792.500
11.232.252
6.909.395
4.289.521
2.353.871
3.500.000
941.783
941.783
42. PERISTIWA-PERISTIWA
PELAPORAN
a.
SETELAH
PERIODE
5.317.758
a.
120
42. PERISTIWA-PERISTIWA
PELAPORAN (lanjutan)
b.
SETELAH
PERIODE
121