30 September/ 31 Desember/
27. Ikatan dan Perjanjian Penting Commitments and Agreements
a. Perjanjian Sewa Kantor a. Office Rental Agreements
Pada tanggal 15 Januari 2014, PT Onix Sekuritas, entitas anak, menandatangani perjanjian sewa dengan PT Drei Indonesia
dengan harga sewa sebesar
US$ 13,5/m2/bulan untuk area seluas 358,6 m2 di Gedung Deutsche Bank, Jakarta. Harga sewa akan direviu kembali setiap periode. Periode sewa adalah tiga tahun. Berdasarkan addendum perjanjian tanggal 6 November 2019, harga sewa menjadi sebesar Rp 225.000/m2/bulan dan perjanjian
telah diperpanjang sampai dengan
14 Januari 2023.
On January 15, 2014, PT Onix Sekuritas, a subsidiary, entered into a lease agreement with PT Drei Indonesia, third party, the lessor, for lease price of US$ 13.5 per square meter per month for a total area of 358.6 square meters in Deutsche Bank Building, Jakarta. The lease price is subject to review periodically. The lease period is three years. Based on amendment agreement dated November 6, 2019, the lease price is set to Rp 225,000 per square meter per month and the agreement has been extended until January 14, 2023.
Berdasarkan addendum perjanjian tanggal 15 Januari 2017, jaminan sewa yang sebelumnya sebesar US$ 39.267 dikonversi menjadi dalam mata uang Rupiah senilai Rp 433.009.500.
Based on the amendment agreement dated
January 15, 2017, the previous security
deposit amounting to US $ 39,267 was converted into Rupiah equivalent to Rp 433,009,500.
Jumlah jaminan sewa dan telepon
sehubungan dengan perjanjian sewa tersebut yang telah dibayar Grup adalah sebesar Rp 540.509.500 pada tanggal 30 September 2020 dan 31 Desember 2019 yang dicatat sebagai “Aset lain-lain” pada laporan posisi keuangan konsolidasian.
Total rental and telephone deposits in relation to the lease agreement paid by the Group amounted to Rp 540,509,500 as of September 30, 2020 and December 31, 2019 and is recorded as “Other assets” in the consolidated statements of financial position.
b. Perjanjian Pemasaran b. Marketing Service Contract
PT Onix Investama, entitas anak, pada tanggal 20 Mei 2014 menandatangani perjanjian kerjasama pemasaran dengan Thomson
Medical Pte. Ltd. (Thomson), untuk
memasarkan jasa spesialis kepada dokter dan masyarakat umum di Indonesia. Berdasarkan perubahan perjanjian tanggal tanggal 10 April 2018, jangka waktu kontrak diperpanjang sampai dengan 16 Mei 2020. Kedua belah pihak tidak memperpanjang kontrak ini.
On May 20, 2014, PT Onix Investama, a subsidiary, entered into agreement with Thomson Medical Pte. Ltd. (Thomson), to market its range of specialist services to doctors and general public in Indonesia. Based on amendment agreement dated April 10, 2018, the term of the contract has been extended until May 16, 2020. Both parties have decided not to extend the contract.
kecuali Dinyatakan Lain) unless Otherwise Stated)
c. Perjanjian Intraday Saham c. Intraday Stock Agreements
Pada tanggal 19 Juni 2014, PT Onix Sekuritas
(OSEK), entitas anak, menandatangani
perjanjian intraday saham dengan PT Bank CIMB Niaga, Tbk (CIMB). Tujuan penggunaan fasilitas ini untuk penyelesaian pembayaran transaksi bursa dengan underlying saham dan penyelesaian transaksi fix income dari obligasi Pemerintah dan obligasi korporasi. Limit layanan intraday sebesar Rp 50.000.000.000 untuk layanan intraday saham dan sublimit Rp 10.000.000.000 untuk layanan intraday obligasi Pemerintah dan obligasi korporasi.
On June 19, 2014, PT Onix Sekuritas (OSEK), subsidiary, entered into intraday stock agreement with PT Bank CIMB Niaga
Tbk (CIMB). The intended use of
this facility is for settlement payment of bourse transaction with stock underlying and settlement payment for fix income of Government bonds and corporate bonds. Service limit for intraday stock amounted to Rp 50,000,000,000 and sublimit for intraday Government bonds and corporate bonds amounted to Rp 10,000,000,000.
OSEK diwajibkan menyerahkan jaminan tunai (cash collateral) kepada CIMB dalam bentuk giro dan deposito sebesar 50% dari nilai transaksi layanan intraday.
OSEK is required to place a cash collateral to CIMB in form of current account and deposits amounted to 50% from intraday service transaction value.
Fasilitas intraday saham dari CIMB ini dijamin dengan deposito OSEK pada CIMB sebesar nihil dan Rp 7.500.000.000 masing-masing pada tanggal 30 September 2020 dan 31 Desember 2019.
This facility is secured by deposits OSEK at CIMB amounted to nil and Rp 7,500,000,000 as of September 30, 2020 and December 31, 2019, respectively.
Atas fasilitas yang digunakan, OSEK
membayar komisi sebesar 5% per tahun untuk layanan intraday saham, 2,75% per tahun untuk layanan intraday obligasi Pemerintah dan 3,50% per tahun untuk layanan intraday obligasi korporasi.
Pada tanggal 31 Juli 2020, fasilitas intraday saham ini tidak diperpanjang oleh kedua belah pihak.
For the facility used, OSEK paid commission at 5% annually for intraday stock services, 2.75% annually for intraday Government bonds services and 3.5% annually for intraday corporate bonds services.
As of July 31, 2020, both parties are not extending the facility.
d. Perjanjian MMI dengan PT Berkat Teguh Utama
d. Agreement of MMI and PT Berkat Teguh Utama
MMI dan PT Berkat Teguh Utama (BTU) telah
menandatangani Memorandum of
Understanding pada tanggal 1 Oktober 2018, dimana MMI merencanakan untuk melakukan penjualan peralatan medis, komputer dan peralatan kantor, perlengkapan, perabotan, persediaan medis dan produk farmasi Klinik Pacific Place yang dimiliki MMI kepada BTU
dengan nilai transaksi sebesar
Rp 500.000.000 termasuk Pajak Pertambahan
Nilai. Pada tanggal
30 September 2020 dan 31 Desember 2019, uang muka sehubungan dengan transaksi
tersebut telah diterima MMI sebesar
Rp 250.000.000, yang dicatat pada akun “Liabilitas lain-lain”.
MMI and PT Berkat Teguh Utama (BTU) have signed Memorandum of Understanding on October 1, 2018, where MMI plans to sell medical equipment, computers and office equipment, equipment, furniture, medical supplies of Pacific Place Clinic owned by MMI to BTU with a transaction value of Rp 500.000.000 including Value Added Tax. As of September 30, 2020 and December 31, 2019, MMI has been received down payment in connection with this transaction amounting to Rp 250,000,000, was recorded under “Other liabilities” account.
e. Perjanjian Divestasi OSEK e. Divestment Agreement of OSEK
Perusahaan, Hardjanto Adiwana, Ayers
Alliance Wealth Management Limited (AAWM)
dan Niko Abdulrachman (NA) telah
menandatangani Conditional Sale and
Purchase of Shares Agreement pada tanggal
3 Oktober 2018, dimana Perusahaan
merencanakan untuk melakukan divestasi atas 249.999.999 saham atau setara dengan 99.99% saham yang ditempatkan dan disetor OSEK kepada AAWM dan NA masing-masing sebanyak 212.500.000 saham dan 37.499.999 saham atau masing-masing setara dengan 85% saham dan 14.99% saham yang ditempatkan dan disetor OSEK dengan
keseluruhan nilai transaksi sebesar
Rp 48.500.000.000. Pada tanggal
30 September 2020 dan 31 Desember 2019, uang muka sehubungan dengan transaksi tersebut telah diterima Perusahaan sebesar Rp 1.500.000.000, yang dicatat pada akun “Liabilitas lain-lain”.
The Company, Hardjanto Adiwana, Ayers
Alliance Wealth Management Limited
(AAWM) and Niko Abdulrachman (NA) signed a Conditional Sale and Purchase of Shares Agreement on October 3, 2018, whereby the Company plans to divest 249.999.999 shares or equivalent to 99.99% of OSEK issued and paid shares to AAWM and NA totaling to to 212,500,000 shares and 37,499,999 shares respectively, equivalent to 85% of shares and 14.99% of OSEK’s issued and paid shares with the total transaction
value of Rp 48,500,000,000. As of
September 30, 2020 and December 31, 2019, the Company has received down payment in connection with this transaction amounting to Rp 1,500,000,000, which was recorded under “Other liabilities” account.
Pada tanggal 11 Februari 2020, Perusahaan menerima surat Permohonan Pengakhiran Conditional Sale and Purchase of Shares Agreement tanggal 3 Oktober 2018 dari Ayers Asia Wealth Management (AAWM) dimana AAWM memutuskan untuk membatalkan pengikatan jual beli saham tersebut dan meminta pengembalian atas uang muka yang telah dibayarkan oleh AAWM.
On February 11, 2020, the Company received letter of Request for Termination of Conditional Sale and Purchase of Shares Agreement dated October 3, 2018, from Ayers Asia Wealth Management (AAWM), wherein AAWM decided to terminate the conditional sale and purchase of shares and request a refund for the deposit that has been paid by AAWM.
kecuali Dinyatakan Lain) unless Otherwise Stated)
28. Informasi Segmen 28. Segment Information
Segmen operasi dilaporkan sesuai dengan pelaporan internal kepada pembuat keputusan operasional, yang bertanggung jawab atas alokasi sumber daya ke masing-masing segmen yang dilaporkan serta menilai kinerja masing-masing
segmen tersebut. Pada tanggal
30 September 2020 dan 2019, Grup memiliki 3 (tiga) segmen yang dilaporkan meliputi perantara pedagang efek, penjamin emisi dan penjualan efek, dan klinik.
Operating segments are reported in accordance with the internal reporting provided to the chief operating decision maker, which is responsible for allocating resources to the reportable segments and assesses its performance. As of September 30, 2020 and 2019, the Group has three (3) reportable segments including brokerage and underwriting and selling, and clinic.
Penjamin emisi dan Klinik dan jasa penjualan efek/ konsultasi kesehatan/
Perantara pedagang Underwriting and Clinic and health Jasa konsultasi/ Jumlah/ Efek/Brokerage selling consultation service Consultation service Total
Laporan laba rugi dan penghasilan Consolidated statement of profit or loss and
komprehensif lain konsolidasian other comprehensive loss
Pendapatan usaha 4.966.867.223 116.244.430 196.425.000 - 5.279.536.653 Operating revenues Beban pokok pendapatan - - - - - Cost of operating revenues Laba kotor 4.966.867.223 116.244.430 196.425.000 - 5.279.536.653 Gross profit
Beban Usaha Operating Expenses
Gaji dan kesejahteraan karyawan 7.472.578.657 - 169.922.800 2.336.455.242 9.978.956.699 Salaries and employees benefits Beban bunga - - - 1.321.975.021 1.321.975.021 Interest expense Administrasi dan umum 829.197.734 - 161.000 105.849.042 935.207.776 General and administrative Jasa profesional 55.179.487 - 50.152.564 634.894.811 740.226.862 Professional fees Sewa kantor 726.165.000 - - - 726.165.000 Office rental
Komunikasi dan informasi 267.804.989 - - 8.310.000 276.114.989 Communication and information Perjalanan dan jamuan 219.585.738 - 2.893.000 24.535.365 247.014.103 Traveling and entertainment
Transaction administration of Administrasi bursa dan transaksi efek 174.339.290 - - - 174.339.290 bourse and brokerage Penyusutan 38.830.194 - 2.825.179 4.590.710 46.246.083 Depreciation Lain-lain 325.431.774 - 8.811.499 7.992.038 342.235.311 Others
Jumlah Beban Usaha 10.109.112.863 - 234.766.042 4.444.602.229 14.788.481.134 Total Operating Expenses
Laba (Rugi) Usaha (5.142.245.640) 116.244.430 (38.341.042) (4.444.602.229) (9.508.944.481) Operating Income (Loss)
Penghasilan (Beban) Lain-lain - Bersih 923.609.978 - 419.158 (12.032.827.065) (11.108.797.929) Other income (expense) - Net
Rugi Sebelum Pajak (4.218.635.662) 116.244.430 (37.921.884) (16.477.429.294) (20.617.742.410) Loss Before Tax
Penghasilan Pajak Tangguhan - - - - - Deferred Tax Benefit
Rugi Tahun Berjalan (4.218.635.662) 116.244.430 (37.921.884) (16.477.429.294) (20.617.742.410) Loss for the Year
Laporan posisi keuangan konsolidasian Consolidated Statement of financial position
Aset segmen *) 25.342.010.440 - 117.102.964 102.098.541 25.561.211.945 Segment assets *) Liabilitas segmen *) 1.614.014.442 - 308.747.070 213.106.712.040 215.029.473.552 Segment liabilities *)
*) Aset segmen tidak termasuk pajak dibayar dimuka sedangkan liabilitas segmen tidak termasuk utang pajak dan liabilitas pajak tangguhan. *) Segment assets do not include prepaid tax whereas segment liabilities do not include tax payable and deferred tax liabilities.
Penjamin emisi dan Klinik dan jasa penjualan efek/ konsultasi kesehatan/
Perantara pedagang Underwriting and Clinic and health Jasa konsultasi/ Jumlah/ Efek/Brokerage selling consultation service Consultation service Total
Laporan laba rugi dan penghasilan Consolidated statement of profit or loss and
komprehensif lain konsolidasian other comprehensive loss
Pendapatan usaha 6.930.282.971 327.376 392.850.000 - 7.323.460.347 Operating revenues
Beban Usaha Operating Expenses
Gaji dan kesejahteraan karyawan 7.726.291.018 - 330.023.187 2.433.885.705 10.490.199.910 Salaries and employees benefits Sewa kantor 887.535.000 - - 357.000.000 1.244.535.000 Office rental
Beban bunga - - - 1.294.372.071 1.294.372.071 Interest expense Administrasi dan umum 873.092.252 - 571.200 132.926.720 1.006.590.172 General and administrative Jasa profesional 45.384.615 - 63.985.896 738.574.041 847.944.552 Professional fees Komunikasi dan informasi 323.325.129 - - 19.405.909 342.731.038 Communication and information Perjalanan dan jamuan 223.156.592 - 3.078.500 33.733.673 259.968.765 Traveling and entertainment
Bourse administration Administrasi bursa dan transaksi efek 143.971.466 - - - 143.971.466 and brokerage fee Penyusutan - - 3.463.877 4.800.706 8.264.583 Depreciation Lain-lain 298.792.499 - 10.939.607 36.074.330 345.806.436 Others
Jumlah Beban Usaha 10.521.548.571 - 412.062.267 5.050.773.155 15.984.383.993 Total Operating Expenses
Laba (Rugi) Usaha (3.591.265.600) 327.376 (19.212.267) (5.050.773.155) (8.660.923.646) Operating Income (Loss)
Beban Lain-lain - Bersih 1.300.167.866 - 806.930 5.762.384.771 7.063.359.567 Other expense - Net
Rugi Sebelum Pajak (2.291.097.734) 327.376 (18.405.337) 711.611.616 (1.597.564.079) Loss Before Tax
Penghasilan Pajak Tangguhan - - - - - Deffered Tax Benefit
Rugi Periode Berjalan (2.291.097.734) 327.376 (18.405.337) 711.611.616 (1.597.564.079) Loss for the Period
Laporan posisi keuangan konsolidasian Consolidated Statement of financial position
Aset segmen *) 66.513.623.365 - 745.115.132 307.749.006 67.566.487.503 Segment assets *) Liabilitas segmen *) 33.947.775.462 - 308.748.070 201.894.602.173 236.151.125.705 Segment liabilities *)
*) Aset segmen tidak termasuk pajak dibayar dimuka sedangkan liabilitas segmen tidak termasuk utang pajak dan liabilitas pajak tangguhan. *) Segment assets do not include prepaid tax and while segment liabilities do not include tax payable and deferred tax liabilities.
30 September/ September 30,
2019
29. Aset dan Liabilitas Moneter Bersih dalam Mata