Aset Tidak Lancar Dimiliki Untuk Dijual Noncurrent Assets Held for Sale Sebagian aset tetap milik MMI dikelompokkan
sebagai aset tidak lancar dimiliki untuk dijual sehubungan dengan rencana manajemen Grup untuk melakukan penjualan aset tetap milik MMI (Catatan 31d):
Some of MMI’s property and equipment have been presented as noncurrent assets held for sale following the plan of the Group's management to sell MMI’s property and equipment (Notes 31d):
2020 2019
(a) Aset tidak lancar yang dimiliki (a) Noncurrent assets held
untuk dijual for sale
Aset tetap 47.230.625 79.944.998 Property and equipment
30. Ikatan dan Perjanjian Penting 30. 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. Jumlah jaminan sewa dan telepon
sehubungan dengan perjanjian sewa tersebut yang telah dibayar Grup adalah sebesar Rp 540.509.500 pada tanggal 31 Desember 2020 dan 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 December 31, 2020 and 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., 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., 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.
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 Rp 7.500.000.000 pada tanggal 31 Desember 2019.
This facility is secured by deposits OSEK at CIMB amounted to Rp 7,500,000,000 as of December 31, 2019.
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 had 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 31 Desember 2020 dan 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 December 31, 2020 and 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 31 Desember 2020 dan 2019, uang muka sehubungan dengan transaksi tersebut telah diterima Perusahaan sebesar Rp. 1.500.000.000, yang dicatat pada akun “Liabilitas lain-lain”.
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.
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 December 31, 2020 and 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.
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.
31. Informasi Segmen 31. 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 31 Desember 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 December 31, 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 10.257.386.984 - 169.922.800 2.894.102.366 13.321.412.150 Salaries and employees benefits Beban bunga - - - 1.765.553.142 1.765.553.142 Interest expense Administrasi dan umum 1.107.228.941 - 206.000 136.911.877 1.244.346.818 General and administrative Jasa profesional 111.863.590 - 91.552.564 753.594.876 957.011.030 Professional fees Penyusutan 945.119.501 - 2.825.180 6.120.948 954.065.629 Depreciation
Komunikasi dan informasi 320.775.078 - 1.980.000 1.586.000 324.341.078 Communication and information Perjalanan dan jamuan 260.264.001 - 3.552.000 30.923.694 294.739.695 Traveling and entertainment
Transaction administration of Administrasi bursa dan transaksi efek 182.124.313 - - - 182.124.313 bourse and brokerage Lain-lain 405.258.728 - 11.365.612 30.193.123 446.817.463 Others
Jumlah Beban Usaha 13.590.021.136 - 281.404.156 5.618.986.026 19.490.411.318 Total Operating Expenses
Laba (Rugi) Usaha (8.623.153.913) 116.244.430 (84.979.156) (5.618.986.026) (14.210.874.665) Operating Income (Loss) Penghasilan Lain-lain - Bersih 1.489.321.911 - (32.282.833) (4.919.013.431) (3.461.974.353) Other income - Net Rugi Sebelum Pajak (7.133.832.002) 116.244.430 (117.261.989) (10.537.999.457) (17.672.849.018) Loss Before Tax Beban Pajak Tangguhan (1.245.728) - - - (1.245.728) Deferred Tax Expense Rugi Tahun Berjalan (7.132.586.274) 116.244.430 (117.261.989) (10.537.999.457) (17.671.603.290) Loss for the Year
Laporan posisi keuangan konsolidasian Consolidated Statement of financial position
Aset segmen *) 23.162.380.575 - 64.438.859 90.904.057 23.317.723.491 Segment assets *) Liabilitas segmen *) 2.974.930.732 - 335.087.070 206.345.582.268 209.655.600.070 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.
2020
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 10.054.060.196 327.376 523.800.000 - 10.578.187.572 Operating revenues Beban pokok pendapatan - - - - - Cost of operating revenues Laba kotor 10.054.060.196 327.376 523.800.000 - 10.578.187.572 Gross profit
Beban Usaha Operating Expenses
Gaji dan kesejahteraan karyawan 10.921.765.354 - 430.853.250 3.114.499.549 14.467.118.153 Salaries and employees benefits Beban bunga - - - 1.723.022.332 1.723.022.332 Interest expense Sewa kantor 1.183.380.000 - - 357.000.000 1.540.380.000 Office rental Administrasi dan umum 1.185.284.010 - 607.200 166.801.942 1.352.693.152 General and administrative Jasa profesional 128.697.435 - 118.719.228 843.910.773 1.091.327.436 Professional fees Komunikasi dan informasi 423.839.902 - 1.980.000 20.191.465 446.011.367 Communication and information Perjalanan dan jamuan 301.306.112 - 4.687.500 44.209.033 350.202.645 Traveling and entertainment
Transaction administration of Administrasi bursa dan transaksi efek 202.407.487 - - - 202.407.487 bourse and brokerage Penyusutan 38.785.705 - 4.564.376 6.330.942 49.681.023 Depreciation Lain-lain 470.735.169 - 14.040.686 63.483.356 548.259.211 Others
Jumlah Beban Usaha 14.856.201.174 - 575.452.240 6.339.449.392 21.771.102.806 Total Operating Expenses
Laba (Rugi) Usaha (4.802.140.978) 327.376 (51.652.240) (6.339.449.392) (11.192.915.234) Operating Income (Loss) Penghasilan Lain-lain - Bersih 2.341.962.123 - (295.060.776) 8.054.321.467 10.101.222.814 Other income - Net Rugi Sebelum Pajak (2.460.178.855) 327.376 (346.713.016) 1.714.872.075 (1.091.692.420) Loss Before Tax Penghasilan Pajak Tangguhan (1.357.787) - - - (1.357.787) Deferred Tax Benefit
Rugi Tahun Berjalan (2.458.821.068) 327.376 (346.713.016) 1.714.872.075 (1.090.334.633) Loss for the Year
Laporan posisi keuangan konsolidasian Consolidated Statement of financial position
Aset segmen *) 48.339.602.429 - 447.309.120 248.167.626 49.035.079.175 Segment assets *) Liabilitas segmen *) 16.706.721.328 - 339.947.070 200.015.457.454 217.062.125.852 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.
32. Aset dan Liabilitas Moneter Bersih dalam Mata