AT FAIR VALUE
12. INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATES
Akumulasi bagian laba bersih dikurangi penerimaan dividen/
Biaya perolehan/ Accumulated equity Nilai tercatat/
Acquisition in net income less Carrying
cost dividends received amount
US$ US$ US$
PT Pangkatan Indonesia 2.959.700 9.485.424 12.445.124 PT Pangkatan Indonesia PT Bilah Plantindo 533.775 6.535.733 7.069.508 PT Bilah Plantindo
PT Simpang Kiri Plantation PT Simpang Kiri Plantation
Indonesia 496.988 4.851.409 5.348.397 Indonesia PT Evans Lestari 488.998 (220.390) 268.608 PT Evans Lestari
Jumlah 4.479.461 20.652.176 25.131.637 Total
30/09/2016
Akumulasi bagian laba bersih dikurangi penerimaan dividen/
Biaya perolehan/ Accumulated equity Nilai tercatat/
Acquisition in net income less Carrying
cost dividends received amount
US$ US$ US$
PT Pangkatan Indonesia 2.959.700 9.357.717 12.317.417 PT Pangkatan Indonesia PT Bilah Plantindo 533.775 5.916.552 6.450.327 PT Bilah Plantindo
PT Simpang Kiri Plantation PT Simpang Kiri Plantation
Indonesia 496.988 4.423.137 4.920.125 Indonesia PT Evans Lestari 488.998 (166.131) 322.867 PT Evans Lestari
Jumlah 4.479.461 19.531.275 24.010.736 Total
31/12/2015
Rincian dari entitas asosiasi yang dimiliki oleh Grup, persentase kepemilikan dan aktivitas utamanya adalah sebagai berikut:
Details of the Group’s associates, percentage of ownership interest and their principal activities are as follows:
Nama entitas asosiasi/ Aktivitas utama/
Associate companies Main activities
PT Bilah Plantindo Agribisnis/Agrib usiness
PT Simpang Kiri Plantation Indonesia Agribisnis/Agrib usiness
PT Pangkatan Indonesia Agribisnis/Agrib usiness
PT Evans Lestari Agribisnis/Agrib usiness
20,00 20,00 % Persentase kepemilikan/ Ownership interest 30/09/2016 dan/and 31/12/2015 20,00 20,00
Mutasi investasi pada entitas investasi: Changes in investments in associates: 30/09/2016 31/12/2015
US$ US$
PT Pangkatan Indonesia PT Pangkatan Indonesia
Saldo aw al periode 12.317.417 11.318.241 Balance at beginning of period Bagian laba bersih 1.288.673 999.176 Equity in net income
Dividen periode berjalan (1.160.966) - Dividend for the period Saldo akhir periode 12.445.124 12.317.417 Balance at end of period
PT Bilah Platindo PT Bilah Platindo
Saldo aw al periode 6.450.327 5.988.753 Balance at beginning of period Bagian laba bersih 619.181 461.574 Equity in net income
Saldo akhir periode 7.069.508 6.450.327 Balance at end of period
PT Simpang Kiri Plantation Indonesia PT Simpang Kiri Plantation Indonesia
Saldo aw al periode 4.920.125 4.522.787 Balance at beginning of period Bagian laba bersih 428.272 397.338 Equity in net income
Saldo akhir periode 5.348.397 4.920.125 Balance at end of period
PT Evans Lestari PT Evans Lestari
Saldo aw al periode 322.867 405.309 Balance at beginning of period Bagian rugi bersih (54.259) (82.442) Equity in net loss
Saldo akhir periode 268.608 322.867 Balance at end of period
Seluruh entitas asosiasi dicatat dengan menggunakan metode ekuitas dalam laporan keuangan konsolidasian ini.
All of the above associates are accounted for using the equity method in these consolidated financial statements.
Ringkasan informasi keuangan dari entitas asosiasi di atas adalah sebagai berikut:
The summary of associates’ financial information is set out below:
30/09/2016
PT Simpang Kiri
PT Pangkatan PT Bilah Plantation PT Evans Indonesia Plantindo Indonesia Lestari
US$ US$ US$ US$
Aset 66.980.407 38.091.526 28.501.780 25.402.053 Assets Liabilitas 3.440.997 2.743.984 1.759.795 24.059.015 Liabilities
Ekuitas diatribusikan kepada Equity attributable to
Pemilik Entitas Induk 62.225.620 35.347.542 26.741.985 1.343.038 Ow ners of the Company Kepentingan non-pengendali 1.313.790 - - - Non-controlling interests Jumlah 66.980.407 38.091.526 28.501.780 25.402.053 Total
Pendapatan 23.255.884 6.602.040 4.809.038 - Income Beban (16.733.714) (3.506.132) (2.667.679) (271.297) Expenses Laba (rugi) 6.522.170 3.095.908 2.141.359 (271.297) Prof it (loss)
Jumlah laba (rugi) diatribusikan Total income (loss) attributable
kepada: to:
Pemilik Entitas Induk 6.443.365 3.095.908 2.141.360 (271.297) Ow ners of the Company Kepentingan non-pengendali 78.805 - - - Non-controlling interests Jumlah laba (rugi) 6.522.170 3.095.908 2.141.360 (271.297) Total income (loss)
Jumlah laba (rugi) komprehensif Total comprehensive income (loss)
diatribusikan kepada attributable to
31/12/2015
PT Simpang Kiri
PT Pangkatan PT Bilah Plantation PT Evans Indonesia Plantindo Indonesia Lestari
US$ US$ US$ US$
Aset 66.368.371 34.106.032 26.184.448 16.582.105 Assets Liabilitas 3.510.202 1.818.097 1.527.111 14.836.199 Liabilities
Ekuitas diatribusikan kepada Equity attributable to
Pemilik Entitas Induk 61.622.221 32.287.935 24.657.337 1.745.906 Ow ners of the Company Kepentingan non-pengendali 1.235.948 - - - Non-controlling interests Jumlah liabilitas dan ekuitas 66.368.371 34.106.032 26.184.448 16.582.105 Total liabilities and equity Pendapatan 24.221.572 8.011.754 6.580.534 6.949 Income
Beban (19.107.895) (5.699.634) (4.631.340) (419.159) Expenses Laba (rugi) 5.113.677 2.312.120 1.949.194 (412.210) Profit (loss)
Jumlah laba (rugi) diatribusikan Total income (loss) attributable
kepada: to:
Pemilik Entitas Induk 4.995.879 2.312.120 1.949.194 (412.210) Ow ners of the Company Kepentingan non-pengendali 117.798 - - - Non-controlling interests Jumlah laba (rugi) 5.113.677 2.312.120 1.949.194 (412.210) Total income (loss)
Jumlah laba (rugi) komprehensif Total comprehensive income (loss)
diatribusikan kepada attributable to
Pemilik Entitas Induk 4.995.879 2.307.870 1.986.690 (412.210) Ow ners of the Company
13. INVESTASI LAIN-LAIN 13. OTHER INVESTMENTS
Akun ini merupakan investasi jangka panjang Grup atas saham pada perusahaan investee dengan persentase kepemilikan kurang dari 20%.
This account represents the Group’s long-term investments in shares of other investees with ownership interest of less than 20%.
Penyesuaian Nilai wajar atau nilai wajar dan biaya
penyis ihan/ perolehan / Biaya perolehan/ Fair value Fair value
Acquisition adjustment or acquisition
cost and allowance cost
US$ US$ US$
PT Agro Muko 7.108.324 4.755.983 11.864.307 PT Agro Muko PT Puncakjaya Power 10.271.880 - 10.271.880 PT Puncakjaya Power PT Prima Mitrajaya Mandiri 692.437 - 692.437 PT Prima Mitrajaya Mandiri PT Moon Lion Industries Indones ia 1.026.225 (383.061) 643.164 PT Moon Lion Industries Indonesia
PT Chevron Geothermal Suoh PT Chevron Geothermal Suoh
Sekincau 300.000 - 300.000 Sekincau
PT Teguh Jaya Prima Abadi 234.038 - 234.038 PT Teguh Jaya Prima Abadi PT Sembada Sennah Maju 222.411 - 222.411 PT Sembada Sennah Maju ARC Exploration Ltd. (ARC) 2.911.153 (2.901.781) 9.372 ARC Exploration Ltd. (ARC)
PT Chevron Geothermal Sekincau PT Chevron Geothermal Sekincau
Selatan 12.500 - 12.500 Selatan Lain-lain 41.964 (41.964) - Lain-lain Bersih 22.820.932 1.429.177 24.250.109 Bers ih
Penyesuaian Nilai wajar atau nilai wajar dan biaya
penyisihan/ perolehan / Biaya perolehan/ Fair value Fair value
Acquisition adjustment or acquisition
cost and allowance cost
US$ US$ US$
PT Agro Muko 7.108.324 4.755.983 11.864.307 PT Agro Muko
PT Puncakjaya Power 10.271.880 - 10.271.880 PT Puncakjaya Power
PT Prima Mitrajaya Mandiri 692.437 - 692.437 PT Prima Mitrajaya Mandiri PT Moon Lion Industries Indonesia 1.026.225 (383.061) 643.164 PT Moon Lion Industries Indonesia
PT Chevron Geothermal Suoh PT Chevron Geothermal Suoh
Sekincau 300.000 - 300.000 Sekincau
PT Teguh Jaya Prim a Abadi 234.038 - 234.038 PT Teguh Jaya Prim a Abadi
PT Sembada Sennah Maju 222.411 - 222.411 PT Sembada Sennah Maju
ARC Exploration Ltd. (ARC) 2.911.153 (2.899.558) 11.595 ARC Exploration Ltd. (ARC)
PT Chevron Geothermal Sekincau PT Chevron Geothermal Sekincau
Selatan 12.500 - 12.500 Selatan
Lain-lain 41.964 (41.964) - Others
Bersih 22.820.932 1.431.400 24.252.332 Net
31/12/2015
Investasi lain-lain diklasifikasikan sebagai investasi tersedia untuk dijual. Kecuali untuk PT Agro Muko, ARC Exploration Ltd. dan PT Moon Lion Industries Indonesia, Grup menggunakan biaya perolehan dalam mengukur investasi lain-lain, karena investasi tersebut merupakan saham yang tidak terdaftar di bursa dan tidak tersedia pengukuran nilai wajar atas saham tersebut.
Other investments are classified as available-for-sale investments. Except for PT Agro Muko, ARC Exploration Ltd. and PT Moon Lion Industries Indonesia, the Group adopts the acquisition cost approach in measuring its other investments, since they are non-listed shares and there is no readily available measure of fair value of the shares.
PT Agro Muko PT Agro Muko
Untuk periode yang berakhir pada tanggal 30 September 2016 dan 31 Desember 2015, kenaikan nilai wajar PT Agro Muko sebesar masing-masing nihil dan (US$181.286) diakui Grup dalam penghasilan komprehensif lain.
For the period ended September 30, 2016 and December 31, 2015, the increase in the fair value of PT Agro Muko of nil and (US$ 181,286) respectively was recognized by the Group in other comprehensive income.
PT Moon Lion Industries Indonesia PT Moon Lion Industries Indonesia
Untuk periode yang berakhir pada tanggal 30 September 2016 dan 31 Desember 2015, kenaikan nilai wajar PT Moon Lion Industries Indonesia sebesar masing-masing nihill dan US$ 216.939 diakui Grup dalam penghasilan komprehensif lain.
For the period ended September 30, 2016 and December 31, 2015, the increase in the fair value of PT Moon Lion Industries Indonesia of nil and US$ 216,939, respectively was recognized by the Group in other comprehensive income.
ARC Exploration Ltd. (ARC) ARC Exploration Ltd. (ARC)
Untuk periode yang berakhir pada tanggal 30 September 2016 dan 31 Desember 2015, berdasarkan harga pasar, penurunan nilai wajar saham ARC masing-masing sebesar US$ 2.223 dan US$ 14.519 diakui dalam penghasilan komprehensif lain.
For the period ended September 30, 2016 and December 31, 2015, based on the quoted market price of ARC shares, the decrease in the fair value of ARC amounted to US$ 2,223 and US$ 14,519, respectively, was recognized in other comprehensive income.
14. TANAMAN KELAPA SAWIT 14. PALM PLANTATION