Nilai Aset Harga Selisih Nila
29. Penghasilan (Beban) Keuangan Neto Financial Income (Charges) Net
Rincian penghasilan (beban) keuangan - neto untuk periode 6 (enam) bulan yang berakhir pada 30 Juni 2016 dan 2015 serta untuk tahun-tahun yang berakhir pada 31 Desember 2015, 2014 dan 2013 adalah sebagai berikut:
Details of financial income (charges) - net for 6 (six) months periods ended June 30, 2016 and 2015 and for the years ended December 31, 2015, 2014 and 2013 were as follows:
2016 2015 2015 2014 2013
Rp Rp Rp Rp Rp
Pen g h asilan Bu n g a 1,598 3,098 4,980 15,433 12,021 Interest Income
Beb an Keu an g an Financial Charges
Ad m in ist r asi Ban k (10,977) (9,299) (17,058) (18,325) (12,025) Administration Bank
Bu n g a Pin jam an (16,923) (18,698) (40,241) (37,454) (6,920) Interest Expense
Su b Ju m lah (27,900) (27,997) (57,299) (55,779) (18,945) Subtotal
Jumlah - Neto (26,302) (24,899) (52,319) (40,346) (6,924) Total - Net
6 bulan/ months 1 tahun/ year
Biaya administrasi bank merupakan beban administrasi atas penggunaan mesin electronic
data capture (EDC) dan pemanfaatan jasa
bank.
Administration bank represents administration charges on using electronic data capture (EDC) and bank services.
30. Kombinasi Bisnis 30. Business Combination
Akuisisi PT Rashal Siar Cakra Medika (RSCM)
Acquisition of PT Rashal Siar Cakra Medika (RSCM)
Pada 23 Juli 2014, PT Tunggal Pilar Perkasa (TPP) dan PT Mahkota Buana Selaras (MBS) mengakuisisi masing-masing 75% dan 25% saham PT Rashal Siar Cakra Medika (RSCM) dari pihak ketiga, dalam rangka perluasan usaha yang memiliki nilai strategis dan mendukung kegiatan usaha Grup.
On July 26, 2014, PT Tunggal Pilar Perkasa (TPP) and PT Mahkota Buana Selaras (MBS),
acquired 75% and 25%, respectively,
ownership in PT Rashal Siar Cakra Medika (RSCM) 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:
Nlai Buku/ Nilai Wajar/
Book Value Fair Value
Aset neto yang diperoleh Rp Rp Net Assets
Kas d an Set ar a Kas 729 729 Cash and Cash Equivalent
Piu t an g Usah a 3,449 3,449 Trade Receivables
Aset Keu an g an Lan car Lain n ya 1,104 1,104 Other Current Financial Assets
Per sed iaan 2,262 2,262 Inventories
Pajak Dib ayar d i Mu ka 3,908 3,908 Prepaid Tax
Beb an Dib ayar d i Mu ka 142 142 Prepaid Expenses
Piu t an g Pih ak Ber elasi No n -u sah a 743 743 Due From Related Parties Non-Trade
Aset Tet ap 42,434 100,971 Property and Equipment
Ut an g Usah a - Pih ak Ket ig a (4,598) (4,598) Trade Payables-Third Parties
Beb an Akr u al (5,395) (5,395) Accrued Expense
Ut an g Pajak (781) (781) Taxes Payable
Liab ilit as Jan g ka Pen d ek Lain n ya (16,609) (16,609) Other Current Financial Liabilities
Ut an g Ban k Jan g ka Pan jan g (68,203) (68,203) Long-Term Bank Loan
Liab ilit as Pajak Tan g g u h an -- (14,634) Deferred Tax Liablities
Liab ilit as Keu an g an t id ak Lan car lain n ya (72) (72) Other Non-current Financial Liabilites
Nlai Buku/ Nilai Wajar/
Book Value Fair Value
Rp Rp
Jumlah Aset Neto (40,888) 3,014 Total Net Asset
Po r si Kep em ilikan yan g Dip er o leh 100% Proportion Acquired
Po r si Kep em ilikan at as Nilai Wajar Aset Net o 3,016 Share of Fair Value of Net Assets
Goodwill 101,777 Goodwill
Jumlah Nilai Pengalihan 104,791 Total Purchase Consideration
Goodwill yang timbul dari akuisisi tersebut
adalah sebesar Rp101.777 (Catatan 13) yang merupakan hasil bisnis entitas anak yang menunjang dan bersinergi dengan bisnis inti Grup.
Goodwill arising from the acquisition amounted to Rp101,777 (Note 13) and represents subsidiary business results that support and synergy with the core business of the Group.
Beban terkait akuisisi tersebut adalah sebesar Rp1.125, dicatat sebagai biaya perolehan akuisisi.
Cost related to the acquisition amounted to Rp1,125, recorded as acquisition cost.
Sehubungan dengan akuisisi tersebut, maka laporan keuangan RSCM terhitung sejak tanggal akuisisi dikonsolidasi ke dalam laporan keuangan Grup.
In connection with the acquisition, the financial statements of RSCM from the date of acquisition have been consolidated into the financial statements of the Group.
Jumlah pendapatan usaha dan rugi sebelum pajak penghasilan RSCM sejak tanggal akuisisi yang dimasukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun berakhir pada tanggal 31 Desember 2014 adalah sebesar Rp36.922 dan Rp489.
Total revenue and profit before tax of RSCM since the date of acquisition was consolidated to comprehensive income statement for the year ended December 31, 2014 amounted to Rp36,922 and Rp489, respectively.
Pendapatan usaha dan rugi periode berjalan dari RSCM untuk tahun yang berakhir pada tanggal 31 Desember 2014, seolah-olah RSCM telah dikonsolidasi sejak 1 Januari 2014 adalah sebesar Rp36.922 dan Rp298.
Total revenue and current income of RSCM for the year ended December 31, 2014, as if RSCM was consolidated since January 1, 2014 amounted to Rp36,922 and Rp298, respectively.
Akuisisi PT Medika Sarana Traliansia (MST) Acquisition of PT Medika Sarana Traliansia (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 27,436 Cash and Cash Equivalent
Piu t an g Usah a 10,436 10,436 Trade Receivables
Aset Keu an g an Lan car Lain n y a 244 244 Other Current Financial Assets
Per sed iaan 5,243 5,243 Inventories
Pajak Dib ay ar d i Mu ka 9,667 9,667 Prepaid Tax
Beb an Dib ay ar d i Mu ka 1,799 1,799 Prepaid Expenses
Piu t an g Ph ak Ber elasi No n -u sah a 52,915 52,915 Due from Related Parties Non-Trade
Aset Tet ap 148,521 167,319 Property and Equipment
Aset Takb er w u ju d Lain n y a 77 77 Other Intangible Asset
Ut an g Usah a - Pih ak Ket ig a (682) (682) Trade Payables-Third Parties
Beb an Akr u al (2,613) (2,613) Accrued Expense
Ut an g Pajak (105) (105) Taxes Payable
Liab ilit as Pajak Tan g g u h an (630) (5,330) Deferred Tax Liablities
Liab ilit as Jan g ka Pen d ek Lain n y a (8,220) (8,220) Other Current Financial Liabilities
Bag ian Lan car at as Liab ilit as Jan g ka Pan jan g (137,832) (137,832) Current Portion Non-current Financial Liabilites
Pen d ap at an Dit an g g u h kan (190) (190) Deferred Income
Ut an g Pih ak Ber elasi No n -u sah a (40,621) (40,621) Due to Related Parties Non-Trade
Ut an g Jan g ka Pan jan g (416) (416) Other Non-current Financial Liabilites
Jumlah Aset Neto 65,029 79,127 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 Share of Fair Value of Net Assets
Goodwill 126,298 Goodwill
Jumlah Nilai Pengalihan 189,600 Total Purchase Consideration
Goodwill yang timbul dari akuisisi tersebut
adalah sebesar Rp126.298 (Catatan 13) yang merupakan hasil bisnis entitas anak yang menunjang dan bersinergi dengan bisnis inti Grup.
Goodwill arising from the acquisition amounted to Rp126,298 (Note 13) 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 Rp15.826.
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 Rp15,826.
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 dan Rp27.988.
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 and Rp27,988, respectively.