The future minimum lease payments based on lease agreements is as follows:
(MST) Pada 13 Desember 2013, PT Koridor Usaha
Maju mengakuisisi 80% saham MST dari pihak ketiga, dalam rangka perluasan usaha yang memiliki nilai strategis dan mendukung kegiatan usaha Grup.
On December 13, 2013, PT Koridor Usaha Maju acquired 80% of the outstanding shares of MST from third parties, in line with the strategic business expansion plan which
supports the Group’s business activities.
Tabel berikut merangkum jumlah aset
teridentifikasi yang diperoleh dan liabilitas yang diambil-alih pada tanggal akuisisi adalah:
The following table summarises the identifiable assets acquired and the liabilities taken over at the acquisition date of MST:
Nlai Buku/ Nilai Wajar/
Book Value Fair Value
Aset neto yang diperoleh Rp Rp Net Assets
Kas d an Set ar a Kas 27,436,090,446 27,436,090,446 Cash and Cash Equivalent
Piu t an g Usah a 10,435,964,113 10,435,964,113 Trade Receivables
Aset Keu an g an Lan car Lain n y a 244,157,342 244,157,342 Other Current Financial Assets
Per sed iaan 5,242,737,740 5,242,737,740 Inventories
Pajak Dib ay ar d i Mu ka 9,666,551,053 9,666,551,053 Prepaid Tax
Beb an Dib ay ar d i Mu ka 1,799,222,306 1,799,222,306 Prepaid Expenses
Piu t an g Ph ak Ber elasi No n -u sah a 52,914,861,030 52,914,861,030 Due from Related Parties Non-Trade
Aset Tet ap 148,521,465,206 167,319,345,979 Property and Equipment
Aset Takb er w u ju d Lain n y a 77,008,822 77,008,822 Other Intangible Asset
Ut an g Usah a - Pih ak Ket ig a (682,034,266) (682,034,266) Trade Payables-Third Parties
Beb an Akr u al (2,612,701,121) (2,612,701,121) Accrued Expense
Ut an g Pajak (104,609,273) (104,609,273) Taxes Payable
Liab ilit as Pajak Tan g g u h an (630,384,178) (5,329,854,371) Deferred Tax Liablities
Liab ilit as Jan g ka Pen d ek Lain n y a (8,220,363,189) (8,220,363,189) Other Current Financial Liabilities
Bag ian Lan car at as Liab ilit as Jan g ka Pan jan g (137,832,101,689) (137,832,101,689) Current Portion Non-current Financial Liabilites
Pen d ap at an Dit an g g u h kan (189,687,581) (189,687,581) Deferred Income
Ut an g Pih ak Ber elasi No n -u sah a (40,620,704,669) (40,620,704,669) Due to Related Parties Non-Trade
Ut an g Jan g ka Pan jan g (416,164,840) (416,164,840) Other Non-current Financial Liabilites
Jumlah Aset Neto 65,029,307,252 79,127,717,832 Total Net AssetGo
Po r si Kep em ilikan y an g Dip er o leh 80% Proportion Acquired
Po r si Kep em ilikan at as Nilai Wajar Aset Net o 63,302,174,266 Share of Fair Value of Net Assets
Goodwill 126,297,825,734 Goodwill
Pen am b ah an d an Pen y esu aian Goodwill 5,708,712,083 Additional and Adjustment of Goodwill
Jumlah Nilai Pengalihan 195,308,712,083 Total Purchase Consideration
Goodwill yang timbul dari akuisisi tersebut adalah sebesar Rp126.297.825.734 (Catatan 13.a) yang merupakan hasil bisnis entitas anak yang menunjang dan bersinergi dengan bisnis inti Grup.
Goodwill arising from the acquisition amounted
to Rp126,297,825,734 (Note 13.a) and
represents subsidiary business results that support and synergy with the core business of the Group.
Kepentingan nonpengendali diukur
berdasarkan persentase kepemilikan pihak nonpengendali dengan nilai wajar aset neto MST. Saldo kepentingan nonpengendali atas akuisisi ini adalah Rp15.825.543.566.
Non-controlling interest is measured by the percentage of the non-controlling ownership of the fair value from net assets MST. The balance of non-controlling interest on this acquisition was Rp15,825,543,566.
Beban terkait akuisisi tersebut tidak
diperhitungkan dalam kombinasi bisnis ini karena tidak material dan telah dibebankan pada laporan laba rugi dan penghasilan
komprehensif konsolidasian lain tahun
berjalan.
Acquisition related expenses were not
calculated in this business combination since they were not material but have been charged to the current statement of profit or loss and other comprehensive income.
Sehubungan dengan akuisisi tersebut, maka laporan keuangan MST terhitung sejak tanggal akuisisi dikonsolidasi ke dalam laporan keuangan Grup.
In connection with the acquisition, the financial statements MST from the date of acquisition have been consolidated into the financial statements of the Group.
Jumlah pendapatan usaha dan laba sebelum pajak penghasilan MST sejak tanggal akuisisi yang dimasukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian
untuk tahun berakhir pada tanggal
31 Desember 2014 adalah sebesar
Rp195.249.110.205 dan Rp27.987.987.406.
Total revenue and profit before tax of MST since the date of acquisition was consolidated to comprehensive income statement for the year ended December 31, 2014 amounted to Rp195,249,110,205 and Rp27,987,987,406, respectively.
Pada tahun 2015, PT Koridor Usaha Maju, entitas anak, melakukan pembayaran dan penyesuaian tambahan atas nilai perolehan akuisisi PT Medika Sarana Traliansia (MST) yang telah dilakukan.
On 2015, PT Koridor Usaha Maju, a subsidiary, has recognized any payment and made an additional adjustment related to acquisition cost on PT Medika Sarana Traliansia (MST).
Penambahan atas nilai perolehan ini sebagai akibat peningkatan harga transaksi akuisisi sebesar Rp5.708.712.083 yang ditentukan pada periode berikutnya sesuai dengan perjanjian pengalihan saham MST. Sesuai
PSAK 22 (revisi 2010), “Kombinasi Bisnis”,
Perusahaan melakukan penyesuaian atas
perhitungan goodwill seolah-olah akuntansi
untuk kombinasi bisnis telah diselesaikan pada tanggal akuisisi.
The addition of the value of this acquisition as a result of increased prices for Rp5,708,712,083 acquisition transactions specified in the following period in accordance with the transfer agreement MST shares. In accordance PSAK
22 (Revision 2010) “Business Combination”,
the Company recognized adjustment to the provision goodwill as if the account for business combination had been completed at the acquisition date.
31. Laba per Saham Dasar 31. Basic Earnings per Share
Perhitungan laba per saham dasar adalah sebagai berikut:
Calculation of basic earnings per share is as follows:
2016 2015
Rp Rp
Laba yang dapat diatribusikan Income Attributable to Owners of the
kepada Pemilik Entitas Induk 85,900,715,382 70,396,404,160 Parent Entity
Jumlah Lembar Saham Beredar Number of Shares Outstanding
Awal Tahun 1,156,100,000 1,000,000,000 at Beginning of Years
Ditambah: Add :
Penerbitan Saham Baru melalui Issuance of New Shares from Initial
Penawaran Umum Saham Perdana -- 156,100,000 Public Offering
Penerbitan Saham Baru melalui Issuance of New Shares from Limited
Penawaran Umum Terbatas I 144,512,500 -- Public Offering I
Rata-rata Tertimbang Saham Beredar 1,184,654,503 1,177,396,579 Weighted Average of Outstanding Shares
Laba per Saham Dasar 72.51 59.79 Basic Earnings per Share
Seperti diungkapkan pada Catatan 1.b, Perusahaan menerbitkan HMETD dengan jumlah sebanyak 144.512.500lembar saham biasa. Oleh karena itu, Grup telah menghitung kembali laba per saham dasar untuk tahun yang berakhir 31 Desember 2015, dikarenakan jumlah saham yang beredar sebelum peristiwa tersebut harus disesuaikan dengan perubahan proporsional atas jumlah saham beredar seolah-olah peristiwa tersebut terjadi pada permulaan dari periode sajian terawal.
As disclosed in Note 1.b, the Company has issued HMETD amounting to 144,512,500 ordinary shares. Accordingly, the Group has recalculated the basic earnings per share for year ended December 31, 2015 to reflect that the number of ordinary shares outstanding prior to HMETD should be adjusted for the proportionate change in the number of ordinary shares outstanding as if HMETD had occured at the beginning of the earliest period presented.
Laba per saham dasar untuk tahun yang
berakhir 31 Desember 2015 sebelum
diperhitungkan kembali adalah sebesar Rp 60,89.
Earning per share for the year ended December 31, 2015 before the recalculation was Rp 60.89.
Harga pasar rata-rata saham Perusahaan selama tahun berjalan lebih rendah daripada harga pelaksanaan HMETD, sehingga dampak dilutif penerbitan HMETD tidak diperhitungkan terhadap penyajian informasi laba per saham.
The average market price of the Company’s
share during the year is lower than the right’s exercise price, therefore the dilutive effect on issuance of HMETD is not calculated for the presentation of earnings per share information.
32. Aset Moneter dalam Mata Uang Asing 32. Monetary Asset Denominated in Foreign Currencies
Ekuivalen/ Equivalent
USD SGD EURO AUD Rupiah
Aset Asset
Kas d an Set ar a Kas 464,514 359,371 137,056 342,618 14,855,611,516 Cash and Cash Equivalents
31 Desember 2016/ December 31, 2016 Mata Uang Asing/ Foreign Currency
Ekuivalen/ Equivalent
USD SGD EURO AUD Rupiah
Aset Asset
Kas d an Set ar a Kas 682,521 378,928 195,626 356,322 19,644,479,627 Cash and Cash Equivalents
31 Desember 2015/ December 31, 2015 Mata Uang Asing/ Foreign Currency
33. Instrumen Keuangan dan Manajemen
Risiko Keuangan
33. Financial Instruments and Financial Risks Management
Risiko keuangan utama yang dihadapi Grup adalah risiko kredit dan risiko likuiditas. Perhatian atas pengelolaan risiko ini telah
meningkat secara signifikan dengan
mempertimbangan perubahan dan volatilitas pasar keuangan di Indonesia.
The main financial risks faced by the Group are credit risk, foreign currency risk and liquidity risk. Attention to the management of this risk has increased significantly with considerable change and volatility in the Indonesian markets.
Direksi telah menelaah kebijakan manajemen risiko keuangan secara berkala.
The Board of Directors has reviewed the financial risk management policy regularly.
(i) Risiko Kredit (i) Credit Risk
Risiko kredit adalah risiko dimana Grup akan mengalami kerugian yang timbul dari pelanggan, klien atau pihak rekanan yang gagal memenuhi kewajiban kontraktual mereka. Instrumen keuangan Grup yang mempunyai potensi atas risiko kredit terdiri dari kas dan setara kas, piutang usaha, aset keuangan lancar lainnya dan aset keuangan tidak lancar lainnya.
Credit risk is the risk that the Group will incur a loss arising from the customers, clients or counterparties that fail to meet their contractual obligations. The Group's financial instruments that have the potential credit risk consist of cash and cash equivalents, accounts receivable, other current financial assets and other non- current financial assets.
umlah eksposur risiko kredit maksimum asset keuangan pada 31 Desember 2016 dan 2015 adalah sebagai berikut:
Total maximum credit risk exposure of financial assets on December 31, 2016 and 2015 are as follows:
Nilai Tercatat/ Eksposur Nilai Tercatat/ Eksposur
Carrying Maksimum/ Carrying Maksimum/
Value Maximum Value Maximum
Exposure Exposure
Rp Rp Rp Rp
Aset Keu an g an Financial Assets
Pin jam an y an g Dib er ikan d an Piu t an g Loan and Receivables: Kas d an Set ar a Kas 740,436,843,020 740,436,843,020 159,848,063,872 159,848,063,872 Cash and Cash Equivalents Piu t an g Usah a 775,978,241,129 775,978,241,129 575,226,876,921 575,226,876,921 Trade Receivable Aset Keu an g an Lan car Lain n y a 152,108,827,407 152,108,827,407 6,457,567,169 6,457,567,169 Other Current Financial Assets Piu t an g Pih ak Ber elasi No n -Usah a 525,498,069 525,498,069 1,287,224,420 1,287,224,420 Due from Related Parties Non-Trade
Jumlah 1,669,049,409,625 1,669,049,409,625 742,819,732,382 742,819,732,382 Total
2015 2016
Grup mengelola risiko kredit dengan menetapkan batasan jumlah risiko yang
dapat diterima untuk masing-masing
pelanggan dan lebih selektif dalam
pemilihan bank dan institusi keuangan, yaitu hanya bank-bank dan institusi keuangan ternama dan yang berpredikat baik yang dipilih.
The Group manages credit risk by setting limits on the amount of risk that is acceptable to each customer and to be more selective in choosing banks and financial institutions, only banks and financial institutions reputable and well chosen.
Tabel berikut menganalisis aset yang telah jatuh tempo tetapi tidak mengalami penurunan nilai dan yang belum tempo dan tidak mengalami penurunan nilai serta aset keuangan yang ditentukan secara individu mengalami penurunan nilai:
The following tables analyze assets that have matured but not impaired and are not yet due and not impaired as well as financial assets that are individually determined to be impaired:
Mengalami Penurunan Jumlah/
Nilai Individual
Individually Impaired Total
0-90 Hari/ Days 91-180 Hari/ Days > 181 Hari/ Days Perusahaan Perbankan/ Perusahaan Non-perbankan/ Perseorangan/ Banking Company Non-banking Company Individual Rp Rp Rp Rp Rp Rp Rp Rp
Kas dan Setara Kas -- -- -- -- 734.499.567.802 5.937.275.218 -- 740.436.843.020 Cash and Cash Equivalents
Piutang Usaha 265.005.985.782 265.556.621.052 81.538.264.525 207.314.808.488 -- -- -- 819.415.679.847 Trade Receivables
Piutang Pihak Berelasi Non-Usaha -- -- -- -- -- 525.498.069 -- 525.498.069 Due from Related Parties Non-Trade
Aset Keuangan Lancar Lainnya -- -- -- -- -- 152.108.827.407 -- 152.108.827.407 Other Current Financial Assets
Jumlah 265.005.985.782 265.556.621.052 81.538.264.525 207.314.808.488 734.499.567.802 158.571.600.694 -- 1.712.486.848.343 Total
Overdue but Not Impaired Not Yet Overdue but not Impaired
2016
Lewat jatuh tempo tetapi Belum jatuh tempo dan
tidak mengalami penurunan nilai/ tidak mengalami penurunan nilai/
Mengalami Penurunan Jumlah/
Nilai Individual
Individually Impaired Total
0-90 Hari/ Days 91-180 Hari/ Days > 181 Hari/ Days Perusahaan Perbankan/ Perusahaan Non-perbankan/ Perseorangan/ Banking Company Non-banking Company Individual Rp Rp Rp Rp Rp Rp Rp Rp
Kas dan Setara Kas -- -- -- -- 153.255.054.472 6.593.009.400 -- 159.848.063.872 Cash and Cash Equivalents
Piutang Usaha 259.922.448.904 200.430.172.137 46.309.557.384 99.600.287.982 -- -- -- 606.262.466.407 Trade Receivables
Piutang Pihak Berelasi Non-Usaha -- -- -- -- -- 1.287.224.420 -- 1.287.224.420 Due from Related Parties Non-Trade
Aset Keuangan Lancar Lainnya -- -- -- -- -- 6.457.567.169 -- 6.457.567.169 Other Current Financial Assets
Jumlah 259.922.448.904 200.430.172.137 46.309.557.384 99.600.287.982 153.255.054.472 14.337.800.989 -- 773.855.321.868 Total
2015
Lewat jatuh tempo tetapi Belum jatuh tempo dan
Overdue but Not Impaired Not Yet Overdue but not Impaired
tidak mengalami penurunan nilai/ tidak mengalami penurunan nilai/
Grup telah mencatat penyisihan
penurunan nilai atas piutang usaha (lihat Catatan 4).
The Group has recorded provision for impairment of trade receivables which has overdue accounts (Note 4).
Aset keuangan yang belum jatuh tempo yang terindikasi risiko kredit terutama dari kas dan setara kas dan aset keuangan lancar lainnya.
Financial assets that are not yet due, as indicated credit risk primarily of cash and cash equivalents and other current financial assets.
Manajemen berpendapat bahwa tidak terdapat risiko kredit yang signifikan atas
penempatan dana di bank yang
penggunaanya tidak dibatasi maupun yang dibatasi, karena penempatan dana hanya
ditempatkan pada bank-bank yang
berpredikat baik.
Management believes that there is no significant credit risk on placement of funds in the bank that its use is not limited or restricted, due to the placement of funds is only placed on banks that are predicated good.
(ii) Risiko Likuiditas (ii) Liquidity Risk
Risiko likuiditas adalah risiko di mana
posisi arus kas Grup menunjukkan
pendapatan jangka pendek tidak cukup
untuk menutupi pengeluaran jangka
pendek.
Liquidity risk is the risk that the cash flow position of the Group indicates short-term earnings are not enough to cover short- term expenses.
Grup mengelola risiko likuiditas dengan mempertahankan kas dan setara kas yang mencukupi dalam memenuhi komitmen
The Group manages liquidity risk by maintaining cash and cash equivalents are sufficient to meet the Group's commitment
Grup untuk operasi normal Grup dan secara rutin mengevaluasi proyeksi arus kas dan arus kas aktual, serta jadwal tanggal jatuh tempo aset dan liabilitas keuangan.
to the normal operation of the Group and
regularly evaluates the cash flow
projections and actual cash flows, as well as maturity date schedule of financial assets and liabilities.
Tabel berikut menganalisis rincian liabilitas keuangan berdasarkan jatuh tempo:
The following table details financial
liabilities analyzed by maturity:
Tidak Memiliki Jumlah/ Kurang dari 1 - 5 Tahun/ Lebih dari 5 Tahun/ Jatuh Tempo/ Total
1 Tahun/ Years More than 5 Maturity not
Less than 1 year years Determined
Rp Rp Rp Rp Rp
Diu ku r d en g an b iay a Per o leh an Diam o r t isasi Measured at Amortized cost :
Ut an g Usah a - Pih ak Ket ig a 314,126,455,716 -- -- -- 314,126,455,716 Trade Payable - Third Parties
Beb an Akr u al 234,211,191,714 -- -- -- 234,211,191,714 Accrued Expenses
Ut an g Ban k 8,411,353,189 9,884,512,480 -- -- 18,295,865,669 Bank Loans
Ut an g Sew a Pem b iay aan 21,994,996,558 105,042,006,950 127,037,003,508 Finance Lease Obligation
Liab ilit as Keu an g an Jan g ka Pen d ek Lain n y a 80,114,380,612 -- -- -- 80,114,380,612 Other Current Financial Liabilities
Ut an g Pih ak Ber elasi No n -Usah a -- -- -- 197,506,875 197,506,875 Due to Related Parties Non-Trade
Jumlah 658,858,377,789 114,926,519,430 -- 197,506,875 773,982,404,094 Total
2016