TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE
53 Security deposit– sewa guna usaha merupakan deposit
28. Deferred Income of Sales and Leaseback Fixed Assets-Net
Laba ditangguhkan merupakan keuntungan penjualan aset tetap entitas anak (JTI dan JBI) dari transaksi sewa pembiayaan Sales and Leaseback dan diamortisasi secara proporsional selama sisa masa manfaat aset yang disewagunausahakan.
Deferred income represents gain from sales of subsidiaries’
fixed assets (JTI and JBI) generated from Sales and Leaseback transactions and will be amortized proportionally over the remaining estimated useful life of the leased assets.
2013 2012
Rp Rp
Laba Ditangguhkan 14,869,815,665 10,071,942,949 Deferred Income
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2013 dan 2012 (Dalam Rupiah Penuh)
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
For the Years Ended December 31, 2013 and 2012
(In Full Rupiah)
73
Mutasi amortisasi laba ditangguhkan adalah sebagai berikut:
Changes of deferred income amortization are as follow:
2013 2012
Rp Rp
Saldo Awal 8,336,027,997 7,296,356,866 Beginning Balance
Amortisasi selama Tahun Berjalan (lihat Catatan 40) 1,203,765,829 1,039,671,131 Amortization During the Year (see Note 40)
Saldo Akhir 9,539,793,826 8,336,027,997 Ending Balance
29. Modal Saham 29. Capital Stock
Susunan kepemilikan saham Perusahaan pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:
The shareholder’s composition on December 31, 2013 and 2012 are as follows:
Jabatan Total Persentase Total Modal
dalam Saham/ Pemillikan/ Disetor/
Perusahaan/ Common Percentage of Total
Position in Stocks Ownership Capital Shares
Company Rp
PT. Pembangunan Jaya 9,929,587,750 60.89 198,591,755,000 PT. Pembangunan Jaya
Dr. (HC) Ir. Ciputra Presiden Komisaris/ 325,528,800 2.00 6,510,576,000 Dr. (HC) Ir. Ciputra
President Commissioner
Ir. Soekrisman Komisaris/Commissioner 147,985,350 0.91 2,959,707,000 Ir. Soekrisman
Ir. Hiskak Secakusuma, MM Komisaris/Commissioner 147,523,800 0.90 2,950,476,000 Ir. Hiskak Secakusuma, MM
Ir. Indra Satria, SE Wakil Presiden Direktur/ 25,000,000 0.15 500,000,000 Ir. Indra Satria, SE
Vice President Director
Okky Dharmosetio Wakil Presiden Direktur/ 9,000,000 0.06 180,000,000 Okky Dharmosetio
Vice President Director
Ir. IB Rajendra, MBA, PhD Direktur/Director 6,192,330 0.04 123,846,600 Ir. IB Rajendra, MBA, PhD
Pemegang saham pendiri Founder Shareholders
(masing-masing di bawah 5%) 600,078,425 3.68 12,001,568,500 (each below 5%)
Deltaville Investment Ltd 1,578,336,250 9.68 31,566,725,000 Deltaville Investment Ltd
Masyarakat 3,539,287,155 21.70 70,785,743,100 Public
Total 16,308,519,860 100.00 326,170,397,200 Total
31 Des 2013/ Dec 31, 2013
Nama Pemegang Saham Shareholders
Jabatan Total Persentase Total Modal
dalam Saham/ Pemillikan/ Disetor/
Perusahaan/ Common Percentage of Total
Position in Stocks Ownership Capital Shares
Company Rp
PT. Pembangunan Jaya 1,985,917,550 67.65 198,591,755,000 PT. Pembangunan Jaya
Dr. (HC) Ir. Ciputra Presiden Komisaris/ 65,105,760 2.22 6,510,576,000 Dr. (HC) Ir. Ciputra
President Commissioner
Ir. Soekrisman Komisaris/Commissioner 29,597,070 1.01 2,959,707,000 Ir. Soekrisman
Ir. Hiskak Secakusuma, MM Komisaris/Commissioner 29,504,760 1.01 2,950,476,000 Ir. Hiskak Secakusuma, MM
Ir. IB Rajendra, MBA, PhD Direktur/Director 34,620 0.00 3,462,000 Ir. IB Rajendra, MBA, PhD
Okky Dharmosetio Wakil Presiden Direktur/ 34,620 0.00 3,462,000 Okky Dharmosetio
Vice President Director
Pemegang saham pendiri Founder Shareholders
(masing-masing di bawah 5%) 126,663,980 4.31 12,666,398,000 (each below 5%)
Deltaville Investment Ltd 284,100,525 9.68 28,410,052,500 Deltaville Investment Ltd
Masyarakat 414,574,690 14.12 41,457,469,000 Public
Total 2,935,533,575 100.00 293,553,357,500 Total
31 Des 2012/ Dec 31, 2012
Nama Pemegang Saham Shareholders
Berdasarkan akta No. 149 tanggal 24 Juni 2013 mengenai perubahan anggaran dasar Perusahaan yang menyatakan bahwa:
Based on Deed No. 149 dated June 24, 2013 regarding
amandement of Company’s Articles of Association stated that:
1. Menyetujui rencana Perusahaan melakukan Penawaran Umum Terbatas I dalam rangka Penerbitan HMETD sebanyak 326.170.397 saham dengan nilai nominal Rp 100 per saham sehingga modal dasar Perusahaan bertambah sebesar Rp 32.617.039.700.
1. Approve Company’s planning to do limited public offering I in order to issue the HMETD amounting to 326.170.397 shares with a par value of Rp 100 per share, so company’s authorize capital increase amounting to Rp 32,617,039,700.
2. Menyetujui perubahan modal dasar Perusahaan menjadi Rp 600.000.000.000 terbagi atas 30.000.000.000 saham, masing-masing saham bernilai nominal Rp 20,00. Dari modal dasar tersebut telah ditempatkan dan disetor 54,36% atau sejumlah 16.308.519.860 saham atau dengan nilai nominal seluruhnya sebesar Rp 326.170.397.200 telah disetor penuh kepada Perusahaan.
2. Approve the changes of authorize capital into Rp 600.000.000.000 consist of 30,000,000,000 with par value Rp 20.00 per share. From the authorized capital has been placed and paid up 54.36% or 16.308.519.860 shares or amounting to Rp 326,170,397,200 has been entirely paid in full to the company.
3. Menyetujui pemecahan nominal saham Perusahaan dengan rasio 1:5 atau dari Rp 100 per lembar saham menjadi Rp 20 per lembar saham.
3. Approve stock split company’s shares with ratio 1:5 or from Rp 100 per share to Rp 20 per share.
30. Tambahan Modal Disetor 30. Additional Paid In Capital
2013 2012
Rp Rp
Tambahan Modal Disetor Additional Paid in Capital
Penawaran Umum Perdana 179,728,566,051 179,728,566,051 Initial Public Offering
Penawaran Umum Terbatas 417,970,328,692 -- Limited Public Offering
Selisih Nilai Transaksi Restrukturisasi Difference in Value of Restructuring Transactions
Entitas Sepengendali (42,251,427,715) -- of Entities under Common Control
Total Tambahan Modal Disetor 555,447,467,028 179,728,566,051 Total Additional Paid in Capital
Berdasarkan Rapat Umum Pemegang Saham Luar Biasa tanggal 18 April 2007, yang telah diaktakan dalam Pernyataan Keputusan Rapat Perubahan Anggaran oleh Notaris Sutjipto, SH, MKn, No. 119 tanggal 25 Juli 2007, disetujui peningkatan modal disetor yang antara lain berasal dari pengeluaran 203.250 saham dengan nilai nominal Rp 1.000. Saham-saham tersebut diambil bagian oleh seluruh pemegang saham kecuali PT Pembangunan Jaya seharga Rp 4.000 per saham. Selisih harga saham dengan nilai nominal saham dicatat sebagai tambahan modal disetor sebesar Rp 609.750.000.
Based on the Extraordinary General Meeting of Shareholders dated April 18, 2007, of which has been notarized by Sutjipto, SH, MKn, on the Ammandement of Article Associate No. 119 dated July 25, 2007, about the approval on the paid capital increased, that partially comes from the issuance of 203,250 shares with par Rp 1,000. The shares were partially taken by all the shareholders except PT Pembangunan Jaya amounting Rp 4,000 per share. The difference from the par value was recorded as additional pain in capital amounting to Rp 609,750,000.
Selain itu, Rapat Umum Pemegang Saham Luar Biasa tanggal 18 April 2007 juga menyetujui kapitalisasi tambahan modal disetor sebesar Rp 32.837.300.000 sehingga saldo tambahan modal disetor sampai pada tanggal tersebut adalah sebesar Rp 609.754.572.
The Extraordinary General Meeting of Shareholders dated April 18, 2007 also approved the capitalization of addition paid in capital amounting Rp 32,837,300,000, the additional paid in capital balance on July 31, 2007 amounting to Rp 609,754,572.
Dari hasil penawaran umum perdana saham Perusahaan sebanyak 300.000.000 saham dan konversi Mandatory Convertible Bond Deltaville Investment Ltd sejumlah 284.100.525 saham serta Kingsford Holding Inc sejumlah 88.506.400 saham dengan masing masing seharga Rp 615, Rp 160 dan Rp 250 per saham menimbulkan selisih dengan nilai nominal saham sebesar Rp 184.821.991.500 dicatat sebagai tambahan modal disetor.
In relation with Company’s initial public offering of 300,000,000 shares and as a result of conversion of Mandatory Convertible Bonds Deltaville Investment Ltd and Kingsford Holdings Inc amounting to 284,100,525 shares and 88,506,400 shares respectively, each with price of Rp 615 per share, Rp 160 per share and Rp 250 per share, respectively, resulted a differences with par value of Rp 184,821,991,500 recorded as additional paid in capital.
Biaya-biaya yang di keluarkan dalam rangka penawaran umum saham perdana sebesar Rp 5.703.180.021 dicatat sebagai pengurang tambahan modal disetor. Sehingga saldo tambahan modal disetor sebesar Rp 179.728.566.051.
All costs that occurred in initial public offering amounting to Rp 5,703,180,021 was recorded as deduction on additional paid-in capital. As the result, the balance of additional paid-in capital amounting to Rp 179,728,566,051.
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2013 dan 2012 (Dalam Rupiah Penuh)
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
For the Years Ended December 31, 2013 and 2012
(In Full Rupiah)
75
Pada Juli 2013, dari hasil Penawaran Umum Terbatas dengan HMETD sebanyak 326.170.397 saham atau 10% dengan harga pelaksanaan Rp 1.400 atau sebesar Rp 456.638.555.800 menimbulkan tambahan modal disetor sebesar Rp 424.021.516.100.
In July 2013, in relation with Limited public offering with HMETD amounting to 326.170.397 shares or 10% with offering price of Rp 1,400 or amounting to Rp 456,638,555,800 raises additional paid-in capital of Rp 424,021,516,100.
Biaya-biaya yang di keluarkan dalam rangka penawaran umum terbatas sebesar Rp 6.051.187.408 dicatat sebagai pengurang tambahan modal disetor. Sehingga saldo tambahan modal disetor sebesar Rp 417.970.328.692.
All costs that occurred in limited public offering amounting to Rp 6.051.187.408 was recorded as deduction on additional paid-in capital. As the result, the balance of additional paid-in capital amounting to Rp 417,970,328,692.
Sesuai dengan ketentuan Pernyataan Standar Akuntansi
Keuangan (“PSAK”) No. 38 (Revisi2012), “Kombinasi Bisnis Entitas Sepengendali”, saldo selisih yang timbul dari transaksi restrukturisasi entitas sepengendali telah direklasifikasi ke tambahan modal disetor untuk laporan keuangan konsolidasian tanggal 31 Desember 2013 sehingga tambahan modal disetor pada tanggal 31 Desember 2013 menjadi sebesar Rp 555.447.467.028.
In accordance with SFAS 38 (Revised 2012), “Business Combinations between Entities under Common Control”, difference in value from restructuring transactions of entities under common control had been reclassified to the additional paid-in capital in the consolidated financial statement as of December 31, 2013, so company’s additional paid in capital as of December 31, 2013 become amounting to Rp 555,447,467,028.
31. Selisih Transaksi dengan Pihak
Nonpengendali
31. Difference in Transaction with Non