ASSUMPTIONS Penyusunan laporan keuangan konsolidasian Grup
4. PENAMBAHAN ENTITAS ANAK (lanjutan) ADDITIONAL OF SUBSIDIARIES (continued)
Entitas Anak Subsidiaries
2018 (lanjutan) 2018 (continued)
PT Digital Mediatama Maxima (DMM) (sebelumnya PT Digital Marketing Solution (DMS))
PT Digital Mediatama Maxima (DMM) (formerly PT Digital Marketing Solution (DMS))
DMM, Entitas Anak, didirikan berdasarkan Akta Notaris Imron, S.H., No. 28, tanggal 15 September 2015. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan
No. AHU-2456477.AH.01.01.TAHUN 2015 tanggal
16 September 2015. Berdasarkan Akta Notaris Ny. Rose Takarina, S.H., No. 75 tanggal 25 Juli 2018, NFC membeli saham DMM dari peningkatan modal disetor sebesar 98.640.000 saham, sehingga kepemilikan saham DMM oleh NFC menjadi senilai Rp 9.864.000.000 atau sebesar 30,46%. Akta tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan No. AHU-0015139.AH.01.02.TAHUN 2018 tanggal 26 Juli 2018. Selisih antara harga perolehan Rp 9.864.000.000 dengan nilai wajar Rp 11.054.882.455, sebesar Rp (1.190.882.455) dicatat sebagai aset tidak lancar lainnya, pada laporan posisi keuangan konsolidasian untuk tahun yang berakhir 31 Desember 2018.
DMM, Subsidiary, was established by Notarial Deed of Imron, S.H., No. 28, dated September 15, 2015. The deed of establishment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-2456477.AH.01.01. TAHUN 2015 dated September 16, 2015. Based on Notarial Deed of Rose Takarina, S.H., No. 75, dated July 25, 2018, NFC purchased DMM‟s shares from an increase in paid-in capital of 98,640,000 shares, hence NFC ownership of DMM amounted to Rp 9,864,000,000 or equivalent with 30.46%. The deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-0015139.AH.01.02.TAHUN 2018 dated July 26, 2018. The difference between the total cost Rp 9,864,000,000 and the fair value Rp 11,054,882,455, amounting to Rp (1,190,882,455) is recorded as gain on bargain purchase in consolidated statement of profit or loss and other comprehensive income for the period ended December 31, 2018.
Rincian perhitungan keuntungan pembelian dengan diskon adalah sebagai berikut:
The detail of gain on bargain purchase calculation are as follows:
Nilai aset yang teridentifikasi neto 11.054.882.455 Fair value of net identifiable assets
Nilai investasi 9.864.000.000 Value of investments
Keuntungan pembelian dengan diskon (1.190.882.455) Gain on bargain purchase
Nilai wajar aset per 31 Juli 2018 65.683.667.106
Fair value of net identifiable assets as of July 31, 2018
Total liabilitas per 31 Juli 2018 (28.834.058.923) Total liabilities as of July 31, 2018
Nilai aset yang teridentifikasi neto 36.849.608.183 Value of investments
Nilai wajar aset teridentifikasi neto porsi Entitas
Induk (30%) 11.054.882.455
Fair value of net identifiable assets - the Company portion (30%)
DMM bergerak dalam bidang cloud advertising digital. DMM is engaged in digital cloud advertising business.
PT Teknologi Komunikasi Digital Indonesia (TKDI) PT Teknologi Komunikasi Digital Indonesia (TKDI)
TKDI, Entitas Anak, didirikan berdasarkan Akta Notaris Andrew T. Mogalana SH., M.Kn., No. 6, tanggal 10 Oktober 2017. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan No. AHU-0044980.AH.01.01.TAHUN 2017 tanggal 10 Oktober 2017. Berdasarkan Akta Notaris Rose Takarina, S.H., No. 53 tanggal 22 Oktober 2018, NFC membeli saham TKDI dari peningkatan modal disetor sebesar 300 saham, sehingga kepemilikan saham TKDI oleh NFC menjadi senilai Rp 300.000.000 atau sebesar 25% dengan harga perolehan sebesar Rp 2.500.000.000. Akta tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan No. AHU-AH.01.03-0261979.Tahun 2018 tanggal 5 November 2018. Selisih antara harga perolehan Rp 2.500.000.000 dengan nilai wajar Rp 1.302.898.288, sebesar Rp 1.197.101.713 dicatat sebagai goodwill, pada laporan posisi keuangan konsolidasian untuk tahun yang berakhir 31 Desember 2018.
TKDI, Subsidiary, was established by Notarial Deed of Andrew T. Mogalana S.H. M.Kn., No. 6, dated October 10, 2017. The deed of establishment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-0044980.AH.01.01.TAHUN 2017 dated October 10, 2017. Based on Notarial Deed of Rose Takarina, S.H., No. 53, dated October 22, 2018, NFC purchased TKDI‟s shares from an increase paid-in capital amounting to 300 shares, hence NFC‟s ownership of TKDI amounting to Rp 300,000,000 or equivalent with 25% with cost amounting to Rp 2,500,000,000. The deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-AH.01.03-0261979.Tahun 2018 dated November 5, 2018. The difference between the total cost Rp 2,500,000,000 and the fair value Rp 1,302,898,288, amounting to Rp 1,197,101,713 is recorded as goodwill, in the consolidated statement of financial position for the year ended December 31, 2018.
57
Entitas Anak (lanjutan) Subsidiaries (continued)
2018 (lanjutan) 2018 (continued)
PT Teknologi Komunikasi Digital Indonesia (TKDI) (lanjutan)
PT Teknologi Komunikasi Digital Indonesia (TKDI) (continued)
TKDI bergerak dalam bidang perdagangan, jasa, dan perindustrian.
TKDI is engaged in trading, services, and Industrial.
Rincian perhitungan goodwill adalah sebagai berikut: The detail of goodwill calculation are as follows:
Nilai aset yang teridentifikasi neto 1.302.898.287 Fair value of net identifiable assets
Nilai investasi 2.500.000.000 Value of investments
Goodwill 1.197.101.713 Goodwill
Nilai wajar aset per 31 Oktober 2018 5.867.958.800
Fair value of net identifiable assets as of October 31, 2018
Total liabilitas per 31 Oktober 2018 (656.365.650) Total liabilities as of October 31, 2018
Nilai aset yang teridentifikasi neto 5.211.593.150 Value of investments
Nilai wajar aset teridentifikasi neto porsi Entitas
Induk (25%) 1.302.898.287
Fair value of net identifiable assets - the Company portion (25%)
SISKOM PTE. LTD SISKOM PTE LTD
SISKOM, entitas anak, didirikan berdasarkan Profil Bisnis Perusahaan Accounting and Corporate Regulatory
Authority for Registrar for Companies and Business Names Singapore No. 201422492C tanggal 1 Agustus
2014. Pada tanggal 15 Agustus 2018, TKDI, entitas anak, menandatangani perjanjian jual beli untuk membeli 100% kepemlikian saham di SISKOM atau sebanyak 90.001 lembar saham dari Liang Jun Min, dengan harga akuisisi sebesar nilai nominal yang sama. SISKOM dimiliki secara penuh oleh TKDI, entitas anak.
Dari akuisisi di tersebut TKDI, entitas anak, mencatat Rp 6.027.465.081 sebagai keuntungan pembelian dengan diskon, pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode yang berakhir 31 Desember 2018.
SISKOM, a subsidiary, was established based on Business Profile Accounting and Corporate Regulatory Authority for Registrar for Companies and Business Names Singapore No. 201422492C dated August 1, 2014. on August 15, 2018. TKDI, a subsidiary, signed a sale and purchase agreement to purchase 100% ownership in SISKOM or 90,001 shares from Liang Jun Min, at an acquisition price with the same nominal amount. SISKOM wholly owned by TKDI, a subsidiary.
From the acquisition above mentioned, TKDI, a subsidiary, recorded Rp 6,027,465,081 as gain on bargain purchase in consolidated statement of profit or loss and other comprehensive income for the period ended December 31, 2018.
Rincian perhitungan keuntungan pembelian dengan diskon adalah sebagai berikut:
The detail of gain on bargain purchase calculation are as follows:
Nilai aset yang teridentifikasi neto 6.900.297.279 Fair value of net identifiable assets
Nilai investasi 872.832.198 Value of investments
Keuntungan pembelian dengan diskon (6.027.465.081) Gain on bargain purchase
Nilai wajar aset per 31 Desember 2018 7.900.896.241
Fair value of net identifiable assets as of December 31, 2018
Total liabilitas per 31 Desember 2018 (1.000.598.962) Total liabilities as of December 31, 2018
Nilai aset yang teridentifikasi neto 6.900.297.279 Value of investments
Nilai wajar aset teridentifikasi neto porsi Entitas
Induk (100%) 6.900.297.279
Fair value of net identifiable assets - the Company portion (100%)
SISKOM bergerak di bidang penyiaran pesan digital dan berdomisili di Singapore.
SISKOM engaged in digital broadcasting message and domiciled in Singapore.
4. PENAMBAHAN ENTITAS ANAK (lanjutan) 4. ADDITIONAL OF SUBSIDIARIES (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
2018 (lanjutan) 2018 (continued)
PT Bilik Sinergi Indonesia (BSI) PT Bilik Sinergi Indonesia (BSI)
BSI didirikan berdasarkan Akta Notaris Ajeng Kumala Indriyani S.H., M.HUM., M.KN., No. 7 tanggal 31 Januari 2018. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan No. AHU - 0005689.AH.01.01. Tahun 2018 tanggal 2 Februari 2018. Berdasarkan Akta Notaris Kokoh Henry, S.H., M.Kn., No. 3 tanggal 4 Desember 2018, TI membeli saham BSI dari Oki Hartanto Bagus Wibowo, Ruslina, R Putut Susetyo Bagus W, Bertha Sondakh, Moch Rul P.S Suroso, Anjar Budhi Prasetyo, Aditya Ipmi Aribowo, masing-masing sebesar 765, 153, 1.071, 306, 306, dan 153 saham, sehingga kepemilikan saham BSI oleh TI menjadi sebesar 3.060 saham atau sebesar 51% dengan harga perolehan sebesar Rp 3.060.000.000. Akta tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan No. AHU-AH.01.03-0273038tanggal 10 Desember 2018.
BSI was established by Notarial Deed of Ajeng Kumala Indriyani S.H., M.HUM., M.KN., No. 7 dated January 31, 2018. The deed of establishment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU - 0005689.AH.01.01. Year 2018 February 2, 2018. Based on Notary Deed Kokoh Henry, S.H., M.Kn.,No. 3 dated December 4, 2018, TI purchased shares of BSI from Oki Hartanto Bagus Wibowo, Ruslina, R Putut Susetyo Bagus W, Bertha Sondakh, Moch Rul P.S Suroso, Anjar Budhi Prasetyo, Aditya Ipmi Aribowo, amounting to 765, 153, 1,071, 306, 306 and 153 shares, respectively, so that the ownership of BSI by TI was worth 3,060 shares or 51% with the acquisition price of Rp 3,060,000,000. The deed was approved by the Minister of Justice of the Republic of Indonesia through Decree Letter No. AHU-AH.01.03-0273038 dated December 10, 2018.
BSI bergerak dalam bidang perdagangan, pengangkutan darat, jasa, dan pariwisata. Detail berikut ini merupakan ringkasan informasi keuangan BSI pada tanggal 31 Desember 2018:
BSI is engaged in trading, land transportation, services and tourism. The following details represent the summarized financial information of BSI as of December 31, 2018:
31 Desember 2018/ December 31, 2018
Lancar Current
Kas dan bank 580.710.382 Cash and banks
Aset lancar lainnya (tidak termasuk kas dan bank) 2.995.500.000
Other current assets (excluding cash and
banks)
Total aset lancar 3.576.210.382 Total current assets
Liabilitas keuangan (tidak termasuk utang usaha) 26.011.797 Financial liabilities (excluding trade payables)
Liabilitas jangka pendek lainnya (termasuk utang
usaha) -
Other current liabilities (including trade
payables)
Total liabilitas jangka pendek 26.011.797 Total current liabilities
Tidak lancar Noncurrent
Aset 808.061.768 Assets
Liabilitas - Liabilities
Total 4.358.260.353 Total
Berdasarkan transaksi penambahan Entitas Anak yang dilakukan maka goodwill yang dihasilkan adalah sebagai berikut:
Based on the transaction of additional Subsidiaries, the goodwill generated is as follows:
2019 2018 DKD 12.163.204.173 12.163.204.173 DKD TKDI 1.197.101.713 1.197.101.713 TKDI Total 13.360.305.886 13.360.305.886 Total
59 Berdasarkan transaksi penambahan Entitas Anak yang dilakukan maka keuntungan pembelian dengan diskon menjadi:
Based on the transaction of additional Subsidiaries, the gain on bargain purchase becomes:
2019 2018 SISKOM - 6.027.465.081 SISKOM DMM - 1.190.882.455 DMM Total - 7.218.347.536 Total
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
Kas dan setara kas terdiri dari: This account consists of:
30 September 2019/ 31 Desember 2018/ September 30, 2019 December 31, 2018 Kas Cash Rupiah 1.420.504.513 647.665.116 Rupiah Bank Banks Rupiah Rupiah
PT Bank CIMB Niaga Tbk 18.697.362.670 50.211.524.196 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 122.892.067.108 27.522.634.445 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 26.307.713.857 3.039.786.768 PT Bank Mandiri (Persero) Tbk
PT Bank Permata Tbk 3.176.598.863 2.202.552.172 PT Bank Permata Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2.295.265.715 3.264.766.492 (Persero) Tbk
PT Bank Jtrust Indonesia Tbk 616.766.778 - PT Bank Jtrust Indonesia Tbk
PT Bank QNB Indonesia Tbk 971.333.226 897.405.153 PT Bank QNB Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 800.213.352 495.524.158 (Persero) Tbk
PT Bank Mega Tbk 1.029.000 1.443.000 PT Bank Mega Tbk
PT Bank Panin Tbk 306.731 811.501.763 PT Bank Panin Tbk
Euro Euro
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
(EUR 4.219,46 tanggal (EUR 4,219.46 as of
30 September 2019 dan September 30, 2019 and
EUR 31.946,84 tanggal EUR 31,946.84 as of
31 Desember 2018) 65.397.481 529.031.758 December 31, 2018)
Dollar Amerika Serikat (USD) United States Dollar (USD)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk (USD
(USD 4.179,35 pada tanggal USD 4,179.35
31 Desember 2018) - 60.521.168 as of December 31, 2018)
Dolar Singapura Singapore Dollar
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
(SGD 290,43 tanggal (USD 290.39 as of
30 September 2019 dan September 30, 2019 and
SGD 344,29 pada tanggal USD 344.29
31 Desember 2018) 2.978.921 3.650.495 as of December 31, 2018)
Total bank 175.827.033.702 89.040.341.568 Total banks
5. KAS DAN SETARA KAS (lanjutan) 5. CASH AND CASH EQUIVALENTS (continued)