PSAK baru/ Adjust
B. Pengelolaan modal (lanjutan) Capital management (continued)
Tahun/
Distribution of bonus stock which is taken from the paid up capital amounted to Rp 11,500,000 or equivalent to 23,000,000 (full amount) shares.
Pemecahan nilai nominal saham dari Rp 1.000 (Rupiah penuh) per saham menjadi Rp 500 (Rupiah penuh) per saham sehingga jumlah saham beredar meningkat dari 23.000.000 (angka penuh) saham menjadi 46.000.000 (angka penuh) saham.
1998 Stock split on the par value from Rp 1,000 (full amount) per share to Rp 500 (full amount) per share resulting the increase in shares issued from 23,000,000 (full amount) shares to 46,000,000 (full amount) shares.
Year Penawaran umum perdana 1.750.000 (angka penuh) saham sehingga saham yang dikeluarkan berjumlah 5.750.000 (angka penuh) saham dengan nilai nominal Rp 1.000 (Rupiah penuh) per saham dengan harga penawaran Rp 7.900 (Rupiah penuh) per saham.
1989 Initial public offering for 1,750,000 (full amount) shares, accordingly the issued capital to be 5,750,000 (full amount) shares with the par value of Rp 1,000 (full amount) per share and an offering price of Rp 7,900 (full amount) per share.
Berikut ringkasan perubahan struktur permodalan dari tahun ke tahun : The following table sets out the historical changes of the Company’s capital structures :
Penawaran umum terbatas dengan hak memesan efek terlebih dahulu (HMTED) sebesar 17.250.000 (angka penuh) saham dengan nilai nominal Rp 1.000 (Rupiah penuh) dan harga penawaran Rp 1.000 (Rupiah penuh) per saham.
1993 Limited public offering with pre-emptive rights for 17,250,000 (full amount) shares with par value of Rp 1,000 (full amount) per share and offering price of Rp 1,000 (full amount) per share.
Pemecahan nilai nominal saham dari Rp 250 (Rupiah penuh) per saham ke Rp 50 (Rupiah penuh) per saham sehingga jumlah saham beredar meningkat dari 138.000.000 (angka penuh) menjadi 690.000.000 (angka penuh) saham.
2012 Stock split on the par value from Rp 250 (full amount) per share to Rp 50 (full amount) per share resulting the increase in shares issued from 138,000,000 (Full amount) shares to 690,000,000 (full amount) shares.
Penambahan modal tanpa hak memesan efek terlebih dahulu sebesar 69.000.000 (angka penuh) saham sehingga jumlah saham beredar meningkat dari 690.000.000 (angka penuh) saham menjadi 759.000.000 (angka penuh) saham.
2015 Issuance share capital without pre-emptive rights for 69,000,000 (full amount) shares which resulted to the increase in issued capital from 690,000,000 shares to 759,000,000 (full amount) shares.
Pemecahan nilai nominal saham dari Rp 500 (Rupiah penuh) per saham to Rp 250 (Rupiah penuh) per saham sehingga jumlah saham beredar meningkat dari 69.000.000 (angka penuh) saham menjadi 138.000.000 (angka penuh) saham.
2008 Stock split on the par value from Rp 500 (full amount) per share to Rp 250 (full amount) per share resulting to the increase in shares issued from 69,000,000 (full amount) shares to 138,000,000 (full amount) shares.
Penambahan modal hak memesan efek terlebih dahulu sebesar 220.110.000 (angka penuh) saham sehingga jumlah saham beredar meningkat dari 759.000.000 (angka penuh)
2016 Pembagian saham bonus yang berasal dari agio saham sebesar Rp 11.500.000 atau setara dengan 23.000.000 (angka penuh) saham.
46. FINANCIAL RISK MANAGEMENT OBJECTIVE
Issuance share capital with pre-emptive rights for 220,110,000 (full amount) shares which resulted to the increase in issued capital from 759,000,000 shares to 979,110,000 (full amount) shares.
47. NILAI WAJAR DARI INSTRUMEN KEUANGAN 47. FAIR VALUE OF FINANCIAL INSTRUMENTS
30 September 2021 September 30, 2021
Aset lancar Current assets
Kas dan bank Cash on hand and in banks
Aset keuangan dengan nilai wajar yang Financial assets at fair values
diukur melalui laba rugi through profit or loss
Piutang usaha Trade receivables
- pihak berelasi - related party
Piutang usaha Trade receivables
- pihak ketiga - third parties
Piutang lain-lain Other receivables
- pihak ketiga - third parties
Aset tidak lancar Non-current assets
Aset keuangan tidak lancar Other non-current financial
lainnya assets
Jumlah Total
Liabilitas jangka pendek Current liabilities
Cerukan Bank overdraft
Utang bank jangka pendek Short-term bank loans
Utang usaha - pihak ketiga Trade payables - third parties
Utang lain-lain - pihak ketiga Trade payables – third parties
Purchase of property plant
Utang pembelian aset tetap and equipment payable
Liabilitas imbalan kerja jangka Short-term employee benefit
pendek liability
Beban akrual Accrued expense
Bagian lancar dari Current portion of
liabilitas jangka panjang: long-term liabilities:
Utang bank Bank loans
Liabilitas Lease
sewa liabilities
Pinjaman jangka panjang kepada Long-term loan from other third
pihak ketiga lainnya parties
Liabilitas jangka panjang Non-current liabilities
Pinjaman bank jangka panjang Long-term bank loans
Liabilitas sewa Lease liabilities Tabel berikut menyajikan klasifikasi aset dan liabilitas keuangan
Perusahaan pada tanggal 30 September 2021 dan 31 Desember 2020 :
The following table sets out the Company’s financial assets and liabilities As of September 30, 2021 and December 31, 2020:
30 September 2021/
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar atau disajikan dalam jumlah tercatat baik karena jumlah tersebut adalah estimasi nilai wajarnya atau karena nilai wajarnya tidak dapat diukur secara handal.
Financial instruments presented in the consolidated statements of financial position are carried at fair value, otherwise, they are presented at carrying amounts as either these are reasonable approximation of fair values or their fair values cannot be reliably measured.
47. NILAI WAJAR DARI INSTRUMEN KEUANGAN 47. FAIR VALUE OF FINANCIAL INSTRUMENTS
(Lanjutan) (Continued)
31 Desember 2020 December 31, 2020
Aset lancar Current assets
Kas dan bank Cash on hand and in banks
Aset keuangan dengan nilai wajar yang Financial assets at fair values
diukur melalui laba rugi through profit or loss
Piutang usaha Trade receivables
- pihak berelasi - related party
Piutang usaha Trade receivables
- pihak ketiga - third parties
Piutang lain-lain Other receivables
- pihak ketiga - third parties
Aset tidak lancar Non-current assets
Setoran jaminan Refundable deposits
Jumlah Total
Liabilitas jangka pendek Current liabilities
Cerukan Bank overdraft
Utang bank jangka pendek Short-term bank loans
Utang usaha - pihak ketiga Trade payables - third parties
Utang lain-lain - pihak ketiga Other payables – third parties
Purchase of property plant
Utang pembelian aset tetap and equipment payable
Liabilitas imbalan kerja jangka Short-term employee benefit
pendek liability
Beban akrual Accrued expense
Bagian lancar dari Current portion of
liabilitas jangka panjang: long-term liabilities:
Pinjaman bank Bank loans
Liabilitas Lease
sewa liabilities
Pinjaman jangka panjang kepada Long-term loan from other third
pihak ketiga lainnya parties
Liabilitas jangka panjang Non-current liabilities
Utang bank jangka panjang Long-term bank loans
Liabilitas Lease
sewa liabilities
Pinjaman jangka panjang kepada pihak Long-term loan from other third
ketiga lainnya parties
Utang dari pemegang saham Loan from shareholders
Pinjaman yang
47. NILAI WAJAR DARI INSTRUMEN KEUANGAN 47. FAIR VALUE OF FINANCIAL INSTRUMENTS
(Lanjutan) (Continued)
a. a.
b. b.
Nilai wajar aset keuangan dan liabilitas keuangan disajikan sebesar jumlah dimana instrumen keuangan tersebut dapat dipertukarkan di dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi.
Instrumen keuangan yang dicatat sebesar nilai wajar melalui laba atau rugi
Financial instruments carried at fair value through profit or loss
Nilai tercatat investasi efek jangka pendek yang diperdagangkan di Bursa Efek Indonesia dinyatakan sebesar nilai pasar.
The carrying amounts of short-term investment in marketable securities traded in the Indonesian Stock Exchange are stated at market value.
Nilai wajar untuk kas dan setara kas, piutang usaha, piutang lain-lain, piutang kepada pihak berelasi, setoran deposit, pinjaman bank jangka pendek, utang usaha, utang lain-lain, beban masih harus dibayar, liabilitas imbalan kerja jangka pendek, mendekati nilai tercatatnya karena bersifat jangka pendek.
The fair values of cash and cash equivalents, trade receivables, other receivables, due from related parties, security deposits, short-term borrowings, trade payables, other payables, accrued expenses, short-term employee benefits liabilities approximate their carrying values due to their short-term nature.
Nilai tercatat pinjaman bank jangka panjang dan utang sewa pembiayaan dengan suku bunga mengambang besarnya kurang lebih sama dengan nilai wajarnya karena dinilai ulang secara berkala.
The carrying amounts of long-term loans and due to related parties and lease payables with floating interest rates approximate their fair values as they are re-priced frequently.
Nilai wajar utang sewa pembiayaan didasarkan pada nilai diskonto arus kas masa datang menggunakan suku bunga yang berlaku dari transaksi pasar yang dapat diamati untuk instrumen dengan persyaratan, risiko kredit yang jatuh tempo yang sama.
The fair value of the obligations under finance leases is determined by discounting future cash flows using applicable rate from observable current market transactions for instruments with similar terms, credit risk and remaining maturities.
Metode-metode dan asumsi-asumsi di bawah ini digunakan untuk mengestimasi nilai wajar untuk masing-masing kelas instrumen keuangan:
The following methods and assumptions were used to estimate the fair value of each class of financial instruments:
Instrumen keuangan dengan jumlah tercatat yang mendekati nilai wajarnya.
Financial instruments with carrying amounts that approximate their fair values.
The fair values of the financial assets and liabilities are presented as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arm's length transaction, other than in a forced or liquidation sale.