Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau disajikan dalam jumlah tercatat baik karena jumlah tersebut adalah aproksimasi nilai wajarnya atau karena nilai wajarnya tidak dapat diukur secara handal. Penjelasan lebih lanjut diberikan pada paragraf-paragraf berikut.
Financial instruments presented in the
consolidated statements of financial position are carried at fair value, otherwise, they are presented at carrying amounts as either these are reasonable approximation of fair values or their fair values cannot be reliably measured. Further explanations are provided in the following paragraphs.
Instrumen keuangan dengan nilai tercatat yang kurang lebih sebesar nilai wajarnya
Financial instruments with carrying amounts that approximate their fair values
Manajemen menetapkan bahwa nilai tercatat (berdasarkan jumlah nominal) kas dan setara kas, piutang usaha dan piutang lain-lain, utang usaha dan lain-lain, utang bank dan beban akrual kurang lebih sebesar nilai wajarnya karena instrumen keuangan tersebut sebagian besar berjangka pendek.
Management has determined that the carrying amounts (based on notional amounts) of cash
and cash equivalents, trade and other
receivables, trade and other payables, bank loan and accrued expenses reasonably approximate their fair values because they are mostly short-term in nature.
Nilai tercatat dana yang dibatasi pencairannya telah mendekati estimasi nilai wajarnya.
The fair value of restricted funds approximates the estimated fair market values.
Value (continued) Instrumen keuangan dicatat pada nilai selain
nilai wajar
Financial instruments carried at amounts other than fair values
Investasi dalam saham biasa yang tidak memiliki kuotasi pasar dengan kepemilikan saham di bawah 20%, dicatat pada biaya perolehan karena nilai wajarnya tidak dapat diukur secara handal.
Investments in other unquoted ordinary shares representing equity ownership interest of below 20% are carried at cost as their fair values cannot be reliably measured.
Nilai wajar uang jaminan tertentu yang dicatat sebagai bagian dari aset tidak lancar lainnya ditentukan dengan mendiskontokan arus kas
masa datang yang disesuaikan untuk
mencerminkan risiko pihak lawan menggunakan suku bunga pasar terkini untuk instrumen serupa.
Fair value of certain refundable deposits recorded as part of other non-current assets is based on discounted future cash flows adjusted to reflect counterparty risk using current market rates for similar instruments.
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar atas aset dan liabilitas keuangan Grup:
The following table sets forth the carrying values and estimated fair values of Group’s financial assets and liabilities:
Nilai Tercatat/ Estimasi Nilai Wajar/ Nilai Tercatat/ Estimasi Nilai Wajar/
Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value
Aset Keuangan Financial Assets
Kas dan setara kas 944.040.390.705 944.040.390.705 780.999.288.709 780.999.288.709 Cash and cash equivalents
Piutang usaha - neto 167.981.349.340 167.981.349.340 717.168.786.759 717.168.786.759 Trade receivables - net
Piutang lain-lain - pihak ketiga 10.231.403.656 10.231.403.656 10.263.088.533 10.263.088.533 Other receivables - third parties Piutang lain-lain - pihak berelasi 6.609.977.628 6.609.977.628 6.619.340.202 6.619.340.202 Other receivables - related parties
Investasi saham 168.348.395 168.348.395 168.348.395 168.348.395 Investment in share of stocks
Dana yang dibatasi pencairannya 15.019.492.018 15.019.492.018 10.099.954.915 10.099.954.915 Restricted funds Aset tidak lancar lain-lain 2.430.581.206 2.185.771.685 2.617.877.170 2.289.423.166 Other non-current assets
Liabilitas Keuangan Financial Liabilities
Utang bank 61.197.150.285 61.197.150.285 58.066.371.407 58.066.371.407 Bank loan
Utang usaha 594.774.945.248 594.774.945.248 429.344.658.044 429.344.658.044 Trade payables
Utang lain-lain - pihak berelasi 125.000.000 125.000.000 - - Other payables - related parties Utang lain-lain - pihak ketiga 4.858.507.734 4.858.507.734 414.828.197.540 414.828.197.540 Other payables - third parties Beban akrual 65.560.320.258 65.560.320.258 79.364.090.523 79.364.090.523 Accrued expenses
Susunan pemegang saham dan kepemilikan
saham Perusahaan berdasarkan catatan
PT Sinartama Gunita, Biro Administrasi Efek pada tanggal 30 September 2014 dan 31 Desember 2013 adalah sebagai berikut:
The Company’s shareholders and their
corresponding share ownership based on the record of PT Sinartama Gunita, share’s register as of September 30, 2014 and December 31, 2013, are as follows:
Jumlah Saham/ Persentase Kepemilikan/ Jumlah Modal disetor/
Number of Shares Percentage of Ownership Total Paid-up Capital Stock
PT Dian Swastatika Sentosa Tbk 3.941.166.500 66,9998% 394.116.650.000
GMR Coal Resources Pte. Ltd., Singapura/Singapore 1.764.706.000 30,0000% 176.470.600.000
PT Sinar Mas Cakrawala 10.000 0,0002% 1.000.000
Publik/Public 176.470.500 3,0000% 17.647.050.000
Jumlah/Total 5.882.353.000 100,0000% 588.235.300.000
Pemegang Saham/ Name of Stockholders
Manajemen Permodalan Capital Management
Tujuan utama pengelolaan modal Grup adalah untuk memastikan pemeliharaan rasio modal yang
sehat untuk mendukung bisnis dan
memaksimalkan nilai pemegang saham.
The primary objective of the Group’s capital management is to ensure that it maintains healthy capital ratios in order to support its business and maximize shareholder value.
Grup mengelola permodalan untuk menjaga
kelangsungan usahanya dalam rangka
memaksimumkan kekayaan para pemegang
saham dan manfaat kepada pihak lain yang berkepentingan terhadap Grup dan berusaha mempertahankan keseimbangan antara tingkat pinjaman dan posisi ekuitas untuk menjaga struktur optimal permodalan untuk mengurangi biaya permodalan.
The Group manages its capital to safeguard the Group’s ability to continue as a going concern in order to maximize the return to shareholders and benefits for other stakeholders, and to maintain a balance between the level of borrowing and the equity position to ensure optimal capital structure to reduce the cost of capital.
Struktur permodalan Grup terdiri dari ekuitas yang dapat diatribusikan kepada pemilik entitas induk (terdiri dari modal saham, tambahan modal
disetor, selisih transaksi dengan pihak
nonpengendali, saldo laba dan pendapatan komprehensif lainnya) dan utang neto.
The capital structure of the Group consists of equity attributable to owners of the Parent (consists of share capital, additional paid-in capital, difference arising from transaction with non-controlling interests, retained earnings and other comprehensive income) and net of payables.
19. Tambahan Modal Disetor, neto 19. Additional Paid-in Capital, net
Rincian tambahan modal disetor sebagai berikut: Details of additional paid-in capital is as follows:
30 September/ 31 Desember/
September 30, 2014 December 31 , 2013
Tambahan modal disetor dari penerbitan Additional paid-in capital from capital
modal saham 2.117.647.200.000 2.117.647.200.000 stock issuance
Biaya emisi saham (52.370.019.610) (52.370.019.610) Stock issuance costs
Jumlah 2.065.277.180.390 2.065.277.180.390 Total
Selisih nilai transaksi entitas sepengendali Difference in value from transactions among
Rincian selisih nilai transaksi dengan entitas sepengendali adalah sebagai berikut:
The details of Difference in value from transactions among entities under common control is as follows:
30 September/ 31 Desember/
September 30, 2014 December 31 , 2013
Entitas anak Subsidiaries
MAL (7.151.885.358) (7.151.885.358) MAL
CAI (1.110.037.804) (1.110.037.804) CAI
NIL 212.794.215 212.794.215 NIL
WAL 5.359.362.895 5.359.362.895 WAL
Jumlah (2.689.766.052) (2.689.766.052) Total
PT Manggala Alam Lestari (MAL) PT Manggala Alam Lestari (MAL)
Berdasarkan Akta No.55 tanggal 13 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 4.985 saham baru yang diterbitkan MAL dengan nilai nominal Rp1.000.000 per saham.
Based on Deed No.55 dated May 13, 2009 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company acquired 4,985 MAL’s new shares with nominal value of Rp1,000,000 per share.
Berdasarkan Akta Jual Beli Saham No.113 tanggal 28 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 14 saham MAL dari PT Cakrawala Dinamika Lestari, pihak ketiga.
Based on Deed of Sale and Purchase of Shares No.113 dated May 28, 2009 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company acquired 14 shares of MAL owned by PT Cakrawala Dinamika Lestari, a third party.
Berdasarkan Akta No.106 tanggal 31 Agustus 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengambil alih 1.280 saham baru yang diterbitkan MAL.
Based on Deed No.106 dated August 31, 2010 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company acquired 1,280 MAL’s new shares.
Berdasarkan Akta No.45 tanggal 12 Oktober 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengambil alih 6.660 saham baru yang diterbitkan MAL sebesar Rp6.660.000.000.
Dengan pengambilalihan ini, kepemilikan
Perusahaan dalam MAL sebesar 99,992%.
Based on Deed No.45 dated October 12, 2010 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company acquired 6,660 MAL’s new shares amounting Rp6,660,000. Accordingly, the Company’s ownership interest in MAL is 99.992%.
Berdasarkan Akta No. 124 tanggal
29 Desember 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham MAL menyetujui penjualan seluruh 12.939 saham MAL yang dimiliki Perusahaan kepada PT Bumi Kencana Eka Sejahtera (BKES), pihak berelasi.
Based on Deed No. 124 dated December 29, 2010 of Hannywati Gunawan,S.H., a public notary in Jakarta, the shareholders of MAL agreed to sell all 12,939 shares of MAL owned by the Company to PT Bumi Kencana Eka Sejahtera (BKES), a related party.
Berdasarkan Akta No. 68 tanggal 18 Februari 2011 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham MAL menyetujui penjualan 12.939 saham MAL yang dimiliki BKES, pihak berelasi, kepada Perusahaan.
Based on Deed No. 68 dated February 18, 2011 of Hannywati Gunawan, S.H., public notary in Jakarta, shareholders of MAL agreed to sell 12,939 shares in MAL owned by BKES, a related party, to the Company.
PT Manggala Alam Lestari (MAL) (lanjutan) PT Manggala Alam Lestari (MAL) (continued)
Berdasarkan Akta No. 7 tanggal 9 Januari 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, pemegang saham MAL setuju untuk mengkonversi obligasi konversi yang dikeluarkan kepada BKES, pihak berelasi, menjadi 20.000 saham pada nilai nominal sebesar Rp1.000.000 per saham serta meningkatkan saham ditempatkan dan disetor dari Rp12.940.000.000 menjadi Rp32.940.000.000 atau meningkat sebesar Rp20.000.000.000 sehubungan dengan konversi obligasi konversi. Akta tersebut
telah didaftarkan dalam database Sistem
Administrasi Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat
No. AHU-AH.01.10-01392 tanggal 13 Januari 2012.
Based on Deed No. 7 dated January 9, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, the shareholders of MAL agreed to convert the convertible bonds issued to BKES, a related party, into 20,000 shares at Rp1,000,000 par value per share and increase the issued and paid up capital from Rp12,940,000,000
to Rp32,940,000,000 or an increase of
Rp20,000,000,000 relating to the conversion of convertible bonds. The Deed was registered in the database of Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.10-01392 dated January 13, 2012.
Sehubungan dengan hal tersebut di atas, kepemilikan Perusahaan atas MAL menjadi terdilusi, yang sebelumnya sebesar 99,992% menjadi 39,281%. Selisih antara nilai buku MAL dengan nilai buku investasi MAL sebesar Rp3.113.912.985 dicatat sebagai bagian dari “Tambahan Modal Disetor”.
In relation to the above, the ownership interest of the Company in MAL was diluted, from 99.992% to 39.281%. The difference between MAL net book value and the carrying value of the
investment in MAL amounting to
Rp3,113,912,985 is presented as part of “Additional Paid-in Capital”.
Berdasarkan Akta No. 23 tanggal
2 Maret 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham MAL menyetujui penjualan 20.000 lembar saham MAL milik BKES, pihak berelasi, kepada PT Andalan Satria Lestari (ASL), pihak berelasi.
Based on Deed No. 23 dated March 2, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, the shareholders of MAL agreed to sell 20,000 shares of MAL owned by BKES, a related party, to PT Andalan Satria Lestari (ASL), a related party.
Berdasarkan Akta No. 45 tanggal 7 Maret 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham menyetujui antara lain perubahan klasifikasi saham MAL menjadi saham Seri A bernilai nominal Rp1.000.000 dan saham Seri B bernilai nominal Rp1.000 dan perubahan seluruh saham yang telah dikeluarkan menjadi
saham Seri A serta peningkatan modal
ditempatkan dan disetor dari Rp32.940.000.000
terbagi atas 32.940 saham menjadi
Rp34.940.000.000 terbagi atas 32.940 saham Seri A dan 2.000.000 saham Seri B yang diambil seluruhnya oleh ASL. Akta tersebut telah didaftarkan dalam database Sistem Administrasi Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU-AH.01.10-12871 tanggal 16 April 2012.
Based on Deed No. 45 dated March 7, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, the shareholders of MAL agreed, among others, to change the classification of MAL’s share into Series A share with nominal value per share of Rp1,000,000 and Series B shares with nominal value per share of Rp1,000 and to change all of the issued shares to Series A shares and increase
the issued and paid up capital from
Rp32,940,000,000 consisting of 32,940 shares to Rp34,940,000,000 consisting of 32,940 Series A shares and 2,000,000 Series B shares which were all acquired by ASL. The Deed was registered in the database of Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.10-12871 dated April 16, 2012.
PT Manggala Alam Lestari (MAL) (lanjutan) PT Manggala Alam Lestari (MAL) (continued)
Dengan peningkatan modal tersebut, kepemilikan Perusahaan pada MAL terdilusi dari 39,281% menjadi 0,636%. Selisih antara nilai buku MAL dengan nilai buku investasi MAL sebesar Rp10.147.341.850 dicatat sebagai bagian dari “Tambahan Modal Disetor”. Bagian laba bersih dari MAL sebelum dilusi sebesar Rp172.467.326 disajikan sebagai “Bagian laba bersih entitas anak sebelum kehilangan pengendalian” pada laporan laba rugi komprehensif konsolidasian tahun 2012.
With such an increase in the capital, the Company’s ownership interest in MAL decreased from 39.281% to 0.636%. The difference between MAL net book value and the carrying value of the investment in MAL amounting to Rp10.147.341.850 is presented as part of “Additional Paid-in Capital”. Share in net income
of MAL prior to dilution amounting to
Rp172,467,326 is presented as “Share in net income in Subsidiary before loss of control” in the 2012 consolidated statements of comprehensive income.
Berdasarkan Akta No. 53 tanggal 11 Desember 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, MAL meningkatkan modal ditempatkan dan disetor dari Rp34.940.000.000 terbagi atas 32.940 saham Seri A dan 2.000.000 saham Seri B menjadi Rp38.940.000.000 terbagi atas 32.940 saham Seri A dan 6.000.000 saham Seri B yang diambil seluruhnya oleh ASL sebanyak Rp4.000.000.000 terbagi atas 4.000.000 saham Seri B. Akta tersebut telah didaftarkan dalam database Sistem Administrasi Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU-AH.01.10-00366 tanggal 3 Januari 2013.
Based on Deed No. 53 dated December 11, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, MAL increase the issued and paid up capital from Rp34,940,000,000 consisting of 32,940 Series A shares and 2,000,000 Series B shares to Rp38,940,000,000 consisting of 32,940 Series A shares and 6,000,000 Series B shares, which were all acquired by ASL amounting to Rp4,000,000,000 consisting of 4,000,000 Series B shares. The Deed was registered in the database of Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.10-00366 dated January 3, 2013.
Dengan peningkatan modal tersebut, kepemilikan Perusahaan pada MAL terdilusi menjadi 0,214%. Selisih antara nilai buku investasi MAL dengan nilai buku MAL sebesar Rp118.456.493 dicatat sebagai sebagai bagian “Tambahan modal disetor”. Pada tanggal 30 September 2014 dan 31 Desember 2013, nilai tercatat penyertaan
saham MAL masing-masing sebesar
Rp61.609.227 dicatat sebagai bagian dari akun “Investasi saham” pada laporan posisi keuangan konsolidasian (Catatan 12).
With such an increase in the capital, the Company’s ownership interest in MAL decreased to 0.214%. The excess difference between the carrying value of the investment in MAL and
MAL’s net book value amounting to
Rp118,456,493 is presented as part of
“Additional paid-in capital”. As of September 30, 2014 and December 31, 2013, the carrying value of investment in MAL’s shares amounting to Rp61,609,227 were recorded as part of “Investment in shares of stock” account in the consolidated financial position (Note 12).
MAL tidak dikonsolidasi oleh Perusahaan sejak tanggal Perusahaan kehilangan pengendalian
atas MAL. Oleh karena itu, saldo aset
pertambangan dari kombinasi bisnis dalam akun aset pertambangan telah disesuaikan sebesar Rp3.462.497.495 (Catatan 10).
MAL is not consolidated by the Company on the date the Company losses its control over MAL. Accordingly, mine properties from business combination in mine properties accounts has been adjusted for Rp3,462,497,495 (Note 10).
Berdasarkan Akta No.129 tanggal 30 Desember 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 14 saham CAI dari PT Cakrawala Dinamika Permai, pihak ketiga,
dan mengakuisisi 500 saham baru yang
diterbitkan CAI.
Based on Deed No.129 dated December 30, 2010, of Hannywati Gunawan, S.H, notary public in Jakarta, the Company acquired 14 CAI’s shares from PT Cakrawala Dinamika Permai, a third party, and acquired 500 CAI’s new shares.
Berdasarkan Akta Jual Beli Saham No. 124 tanggal 24 Maret 2011 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan menjual 514 saham yang dimilikinya dalam CAI kepada PT Bumi Kencana Eka Sejahtera (BKES), pihak berelasi, dengan harga sebesar Rp 514.000.000. Selisih sebesar Rp1.110.037.804 antara harga pelepasan dengan nilai buku investasi CAI dicatat
sebagai “Selisih Transaksi dengan Entitas
Sepengendali” dalam pos “Tambahan Modal
Disetor” pada laporan posisi keuangan
konsolidasian.
Based on Deed of Sale and Purchase of Shares No. 124 dated March 24, 2011 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company sold its 514 shares in CAI to PT Bumi Kencana Eka Sejahtera (BKES), a related party, at a selling price of Rp 514,000,000. The
difference amounting to Rp1,110,037,804
between the selling price and the carrying value of the investment in CAI is presented as “Difference in value from Transanctions among
Entities under Common Control” in the
“Additional Paid-in Capital” in the consolidated statements of financial position.
PT Nusantara Indah Lestari (NIL) PT Nusantara Indah Lestari (NIL)
Berdasarkan Akta No.54 tgl 13 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 4.985 saham yang diterbitkan NIL pada nilai nominal Rp1.000.000 per saham.
Based on Deed No. 54 dated May 13, 2009 of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquied 4,985 new shares of NIL at nominal value of Rp1,000,000 per share.
Berdasarkan Akta Jual Beli Saham No.122 tanggal 28 Mei 2009, dari Hannywati Gunawan, S.H., Notaris di Jakarta, Perusahaan mengakuisisi 14 saham NIL dari PT Cakrawala Dinamika Permai, pihak ketiga.
Based on Deed of Sale and Purchase Shares No.122 dated May 28, 2009, of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquired 14 shares of NIL from PT Cakrawala Dinamika Permai, third party.
Berdasarkan Akta No.15 tanggal 12 Oktober 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 5.000 saham dalam simpanan dan 19.300 saham baru NIL.
Based on Deed No.15 dated October 12, 2010 of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquired 5,000 shares out of the unissued shares and 19,300 NIL’s new shares.
Berdasarkan Akta Jual Beli Saham No. 122 tanggal 29 Desember 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan menjual seluruh 29.299 saham yang dimilikinya
dalam NIL kepada PT Bumi Kencana
Eka Sejahtera, pihak berelasi, seharga
Rp29.299.000.000.
Based on the Deed of Sale and Purchase of Shares No. 122 dated December 29, 2010 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company sold 29,299 shares in NIL to PT Bumi Kencana Eka Sejahtera at a selling price of Rp 29,299,000,000.
Selisih sebesar Rp212.794.215 antara harga pelepasan dengan nilai buku investasi entitas anak dicatat sebagai “Selisih Transaksi dengan Entitas Sepengendali” dalam pos “Tambahan Modal Disetor” pada laporan posisi keuangan konsolidasian.
The difference amounting to Rp212,794,215 between the selling price and the carrying value
of the investment is presented
as “Difference in value from Transanctions among Entities under Common Control” in the “Additional Paid-in Capital” account in the consolidated statements of financial position.
PT Wahana Alam Lestari (WAL) PT Wahana Alam Lestari (WAL)
Berdasarkan Akta No. 53 tanggal 13 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 4.985 saham baru WAL yang diterbitkan pada nilai nominal Rp1.000.000 per saham.
Based on Deed No.53 dated May 13, 2009 of Hannywati Gunawan, S.H., Notary public in Jakarta, the Company acquired 4,985 new
shares of WAL with nominal value of
Rp1,000,000 per share.
Berdasarkan Akta Jual beli Saham No.119 tanggal 28 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 14 saham WAL dari PT Cakrawala Dinamika Permai, pihak ketiga.
Based on Deed of Sale and Purchase of Shares No.119 dated May 28, 2009 of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquired 14 shares WAL from PT Cakrawala Dinamika Permai, third party.
Berdasarkan Akta No. 119 tanggal 29 Desember 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan menjual seluruh 4.999 saham yang dimilikinya dalam WAL kepada PT Bumi Kencana Eka Sejahtera, pihak berelasi seharga Rp 4.999.000.000.
Based on the Deed of Sale and Purchase of Shares No. 119 dated December 29, 2010 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company sold 4,999 shares in WAL to PT Bumi Kencana Eka Sejahtera, a related party, at a selling price of Rp 4,999,000,000.
Selisih sebesar Rp5.359.362.895 antara harga pelepasan dengan nilai buku investasi entitas anak dicatat sebagai “Selisih Transaksi dengan Entitas Sepengendali” dalam pos “Tambahan Modal Disetor” pada laporan posisi keuangan konsolidasian.
The difference amounting to Rp5,359,362,895 between the selling price and the carrying value of the investment is presented as “Difference in value from Transanctions among Entities under Common Control” in the “Additional Paid-in Capital” account in the consolidated statements of financial position.