FINANCIAL REPORT
10 2.a Kepatuhan Terhadap Standar Akuntans
3. Penyajian Kembali Laporan Keuangan Restatement of Financial Statements
Sehubungan dengan penerapan PSAK baru yang berlaku efektif sejak tanggal 1 Januari 2015, maka Grup telah menyajikan kembali laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan laporan posisi keuangan konsolidasian 1 Januari 2014/ 31 Desember 2013 terkait dengan penerapan PSAK No. 24 (Revisi 2013) secara retrospektif.
In connection with the adoption of the new PSAK effective from January 1, 2015, the Group
has restated their consolidated financial
statements for the year ended December 31, 2014 and consolidated statements of financial position as of January 1, 2014/ December 31, 2013 related to applying of PSAK No. 24 (Revised 2013) retrospectively.
Adopsi PSAK No. 24 (Revisi 2013): “Imbalan Kerja”
Adoption PSAK No. 24 (Revised 2013): “Employee Benefits”
Revisi PSAK No. 24 memperkenalkan perubahan terkait pengakuan, pengukuran, penyajian dan pengungkapan imbalan pasca kerja. Sebagai hasil dari penerapan PSAK revisi No. 24, Grup telah mengubah kebijakan akuntansi sehubungan metode koridor pernah diterapkan sebelumnya untuk program manfaat pasti. Standar ini juga mengharuskan pendapatan/ bunga neto dihitung dari liabilitas/aset imbalan pasti neto dan tingkat diskonto ditentukan pada awal tahun.
Revised PSAK No. 24 introduces changes to the recognition, measurement, presentation and disclosure of post-employement benefit. As a result of the adoption of revised PSAK No. 24, the Group has changed its accounting policy with respect to the corridor method which previously applied for defined benefit plans. The standard also requires net interest expense/ income to be calculated as the product of the net defined benefit liability/asset and the discount rate is determined at the beginning of the year.
Perubahan kebijakan akuntansi ini telah
diterapkan secara retrospektif dengan
menyajikan kembali saldo-saldo tahun buku yang berakhir pada tanggal 31 Desember 2014, dengan penyajian penyesuaian komparatif untuk posisi keuangan tanggal 31 Desember 2013/ 1 Januari 2014.
The change in accounting policy has been applied retrospectively by restating the balances for the year ended December 31, 2014, with the presentation of adjustments to comparatives for the financial position at December 31, 2013/ January 1, 2014.
Adopsi PSAK No. 46 (Revisi 2013): “Pajak Penghasilan”
Adoption PSAK No. 46 (Revised 2013): “Income Taxes”
Grup telah mereklasifikasi penyajian beban pajak penghasilan final dan informasi komparatif telah disajikan kembali.
The Group has reclassified the presentation of final income tax expense and comparative information has been restated accordingly.
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Penyesuaian/ Penyesuaian/
Before Adjustment After Adjustment
Laporan Posisi Keuangan: Statement of Financial Position:
Aset Assets
Aset Pajak Tangguhan 10,408,339,189 12,737,450,406 Deferred Tax Assets
Liabilitas Liabilities
Liabilitas Imbalan Pascakerja 23,010,695,555 32,327,140,423 Post Employee Benefits Liabilities
Ekuitas Equity
Saldo Laba Belum Ditentukan Penggunaannya 188,602,156,775 181,614,860,875 Unappropriated Retained Earnings
Kepentingan Non-Pengendali 8,764,534 8,726,783 Non-Controlling Interest
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lainnya: Comprehensive Income:
Beban Usaha Operating Expense
Beban Umum dan Administrasi (147,691,251,177) (147,232,163,050) General and Administrative Expense
Beban Pajak Tax Expense
Pajak Penghasilan (22,208,701,966) (21,624,925,704) Income Tax
Pajak Final -- (698,548,294) Final Tax
Laba Tahun Berjalan 55,705,494,936 56,049,811,031 Profit for The Year
Laba Komprehensif Tahun Berjalan 54,459,618,554 52,771,818,198 Comprehensive Income for The Year
Sebelum Setelah Penyesuaian/ Penyesuaian/
Before Adjustment After Adjustment
Laporan Posisi Keuangan: Statement of Financial Position:
Aset Assets
Aset Pajak Tangguhan 8,351,221,421 10,117,732,520 Deferred Tax Assets
Liabilitas Liabilities
Liabilitas Imbalan Pascakerja 18,443,858,065 25,509,902,459 Post Employee Benefits Liabilities
Ekuitas Equity
Saldo Laba Belum Ditentukan Penggunaannya 138,671,340,690 133,371,821,046 Unappropriated Retained Earnings
Kepentingan Non-Pengendali 9,242,546 9,228,895 Non-Controlling Interest 2013
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2015 2014
Rp Rp
Kas / Cash on Hand 518,128,185 502,188,312 Bank / Cash in Banks
Rupiah
PT Bank Negara Indonesia (Persero) Tbk 11,280,330,313 3,191,791,336 PT Citibank, N.A. 5,171,923,659 3,908,584,611 Standard Chartered Bank 2,283,064,054 227,640,107 PT Bank Mandiri (Persero) Tbk 1,579,657,433 2,462,731,218 PT Bank CIMB Niaga Tbk 1,271,253,218 1,963,378,212 PT Bank UOB Indonesia 283,256,061 1,199,785,063 PT Bank Rakyat Indonesia (Persero) Tbk 46,585,647 2,106,876,667
Lain-lain (masing-masing kurang dari Rp1.000.000.000)/
Others (each less than Rp1,000,000,000) 1,026,986,213 1,005,447,362
Dolar Amerika Serikat/ US Dollar
PT Bank DBS Indonesia 67,494,381,960 45,827,381,613 PT Bank Negara Indonesia (Persero) Tbk 8,739,230,720 4,013,842,257 PT Bank Mandiri (Persero) Tbk 3,164,543,755 11,118,116,270 PT Bank Ekonomi Raharja Tbk 1,367,027,803 2,243,570,545 PT Citibank, N.A. 878,761,641 4,154,487,902 Standard Chartered Bank 285,053,396 11,805,775,088
Lain-lain (masing-masing kurang dari Rp1.000.000.000)/
Others (each less than Rp1,000,000,000) 752,643,474 685,230,903
Dolar Singapura / SG Dollar
PT Bank CIMB Niaga Tbk 221,252,258 122,539,723 The Hongkong Shanghai Banking Corporation 54,444,404 140,353,918 PT Bank DBS Indonesia 52,841,796 41,349,307 Euro / Euro
PT Bank DBS Indonesia 30,593,711 32,222,666 Deposito Berjangka / Time Deposits
Rupiah
PT Bank DBS Indonesia 15,208,939,352 14,820,864,266 PT Bank Mandiri (Persero) Tbk 9,340,507,777 11,514,125,000
PT Bank Bengkulu 100,000,000 100,000,000
PT Bank Negara Indonesia (Persero) Tbk 43,747,592 2,500,000,000 Dolar AS / US Dollar
PT Bank DBS Indonesia 3,214,377,088 239,144,818
Jumlah / Total 134,409,531,510 125,927,427,164
Tingkat Suku Bunga Kontraktual Deposito Berjangka per Tahun/
Interest Rates per Annum of Time Deposits
Rupiah 3.40% - 8.50% 4.50% - 8.50%
USD 1.00% - 1.50% 1.00% - 1.50%
Jatuh Tempo/ Maturity Period 1 - 3 bulan/ Months 1 - 3 bulan/ Months Pada tanggal 31 Desember 2015 dan 2014, tidak
terdapat penempatan kas dan setara kas pada pihak berelasi.
As of December 31, 2015 and 2014, there is no cash and cash equivalents placed to related parties.
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2015 2014
Rp Rp
Berdasarkan pelanggan/ By Debtors Pihak Berelasi/ Related parties
PT Guna Mandiri Paripurna (Catatan 31)/ Note 31 26,294,813 --
PT Radiant Guna Persada -- 42,568,241
Pihak Ketiga/ Third Parties
PT Chevron Pacific Indonesia 72,468,711,289 66,233,955,437 Total Indonesie E&P 40,568,031,476 76,922,367,711 Santos (Madura Offshore) Pty. Ltd. 39,870,370,293 18,470,797,323 PT Pertamina Hulu Energi 23,613,947,183 30,580,523,742 PT Pertamina (Persero) 16,442,002,015 9,238,618,618 ConocoPhillips Indonesia 15,799,510,122 42,082,514,068 BUT Petrochina International Jabung, Ltd 13,812,543,589 15,425,692,338
Vico Indonesia 11,164,011,664 17,755,413,112
PT Chevron Indonesia 9,979,026,493 12,783,799,292
PT Apexindo Pratama Duta Tbk. 3,158,680,211 9,742,004,457 Lain-lain (Di bawah 3% dari Jumlah)/ Others (Each under 3% of Total) 75,232,603,540 122,023,247,402
Jumlah / Total 322,109,437,875 421,258,933,500
Cadangan Kerugian Penurunan Nilai/ Allowance for Impairment Losses (4,600,685,974) (2,665,144,632) Jumlah Bersih / Net 317,508,751,901 418,593,788,868
Jumlah Bersih Piutang Usaha/
Total Trade Accounts Receivable - Net 317,535,046,714 418,636,357,109
2015 2014
Rp Rp
Berdasarkan mata uang / By currency
Rupiah/ Rupiah 206,563,891,276 261,545,657,970 Dolar Amerika Serikat/ US Dollar 115,164,305,053 158,263,265,279 Dolar Singapura/ SG Dollar 407,536,359 1,492,578,492 Jumlah / Total 322,135,732,688 421,301,501,741 Cadangan Kerugian Penurunan Nilai/
Allowance for Impairment Losses (4,600,685,974) (2,665,144,632)
Jumlah Bersih Piutang Usaha/ Accounts Receivable - Net 317,535,046,714 418,636,357,109
2015 2014
Rp Rp
Mutasi Cadangan Kerugian Penurunan Nilai/ Movements in Allowance for Impairment Losses :
Saldo Awal / Beginning Balance 2,665,144,632 2,665,144,632
Penambahan / Increase 1,935,541,342 --
Saldo Akhir/ Ending Balance 4,600,685,974 2,665,144,632
Jangka waktu rata-rata pemberian kredit
penjualan jasa adalah 30 hari. Bunga tidak
dikenakan atas keterlambatan pembayaran
piutang. Grup tidak membentuk penyisihan piutang ragu-ragu terhadap seluruh piutang yang telah jatuh tempo lebih dari 120 hari pada tanggal pelaporan karena manajemen mempertimbangkan tidak terdapat perubahan signifikan atas kualitas kredit dan jumlah tersebut masih dapat dipulihkan.
Average credit terms of sales are 30 days. There is no interest for the late payment of receivables. Group does not provide allowance for doubtful accounts on all trade accounts receivable which are past due over 120 days at the reporting period, because management considers that there has not been a significant change in credit quality and the amounts are still recoverable.
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terpulihkan secara individual dan pengalaman Grup atas tertagihnya piutang di masa lalu.
Manajemen berpendapat bahwa penyisihan
kerugian penurunan nilai atas piutang usaha kepada pihak ketiga adalah cukup untuk menutup
kerugian yang mungkin timbul dari tidak
tertagihnya piutang tersebut, sedangkan terhadap
piutang kepada pihak-pihak berelasi tidak
diadakan penyisihan kerugian penurunan nilai karena manajemen berpendapat seluruh piutang tersebut dapat ditagih.
unrecoverable amount individually and Group’s experience of uncollectible receivables in the past. Management believes that the allowance of impairment losses on accounts receivable from third parties is adequate to cover possible losses on uncollectible receivables. No allowance of impairment losses was provided on receivables from related parties as management believes that such receivables are collectible.
Piutang usaha per tanggal 31 Desember 2015
sebesar Rp82.403.581.063 dan 2014
Rp111.202.906.845 dijadikan jaminan atas utang bank jangka pendek (Catatan 13).
Accounts receivable as of December 31, 2015
amounted to Rp82,403,581,063 and 2014
Rp111,202,906,845 was used as collateral for short-term bank loans (Note 13).
6. Aset Keuangan Lancar Lainnya 6. Other Current Financial Assets
2015 2014
Rp Rp
Piutang Lain-Lain/ Other Accounts Receivable
Pihak Berelasi/ Related Parties (Catatan/Note 31) 1,789,513,603 1,736,492,707 Pihak Ketiga/ Third Parties 7,245,333,502 7,699,235,245 Rekening Bank Dibatasi Penggunaannya/
Restricted Cash in Banks 20,723,930,871 36,530,878,580
Lainnya/ Others 968,044,950 4,969,641,500
Jumlah Aset Keuangan Lancar Lainnya/
Total Other Current Financial Assets 30,726,822,926 50,936,248,032
a. Piutang Lain Lain a. Others Receivable
Pihak Berelasi
Merupakan piutang kepada karyawan Grup. Pihak Ketiga
Terutama merupakan dana talangan
operasional entitas anak kepada pihak ketiga.
Related Parties
Represents receivable from the Group to employee.
Third Parties
Mainly represents subsidiaries’ operational reimbursement to third parties.
b. Rekening Bank Dibatasi Penggunaannya b. Restricted Cash in Banks
2015 2014
Rp Rp
Rupiah
PT Bank Negara Indonesia (Persero) Tbk 6,875,287,809 19,231,194,592 Citibank N.A., Jakarta 705,925,745 15,399,683,988 PT Bank Ekonomi Raharja Tbk -- 2,220,457,097
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Dollar Amerika Serikat/ US Dollar
Citibank N.A., Jakarta 8,942,717,317 --
PT Bank Negara Indonesia (Persero) Tbk 2,001,175,349 -- Deposito Berjangka/ Time Deposit
PT Bank Negara Indonesia (Persero) Tbk 4,200,000,000 1,900,000,000
Subtotal 22,725,106,220 38,791,828,944
Dikurangi Bagian Tidak Lancar (Catatan 12)/
Less Non Current Portion (Note 12) (2,001,175,349) (2,260,950,364)
Jumlah/ Total 20,723,930,871 36,530,878,580
c. Lainnya c. Others
Lainnya terdiri dari transaksi lainnya sebesar uang yang disetorkan kepada bank yang
dijadikan jaminan atas penerbitan Bid Bond
dan pinjaman bank jangka pendek oleh Grup, dengan rincian sebagai berikut:
Others mainly represents fund placed in banks
for which are secured for the issuance of bid bonds and short-term bank loan by the Group, as follows:
2015 2014
Rp Rp
Uang Jaminan/ Guarantee Deposits
PT Bank Ekonomi Raharja Tbk 968,044,950 355,455,086 Bank Lainnya/ Others Bank -- 1,693,864,129
Lainnya/ Others -- 2,920,322,285
Jumlah/ Total 968,044,950 4,969,641,500
7. Persediaan 7. Inventories
2015 2014
Rp Rp
Peralatan dan Suku Cadang 6,232,572,319 8,249,465,931 Tools and Spareparts
Isotope IR 192 1,143,864,472 920,613,627 Isotope IR 192
Film 763,991,664 1,335,555,387 Film
Perlengkapan Keselamatan Kerja 498,896,890 1,041,120,370 Safety Equipments
Lain-lain (dibawah Rp100.000.000) 1,978,518,739 1,109,718,472 Others (Below Rp100,000,000)
Jumlah 10,617,844,084 12,656,473,787 Total
Manajemen berkeyakinan bahwa pada
31 Desember 2015 dan 2014 tidak terdapat indikasi penurunan nilai persediaan.
Management believes that the December 31, 2015
and 2014 there were no indications of impairment of inventories.
8. Uang Muka 8. Advances
2015 2014
Rp Rp
Uang Muka Operasi 18,525,431,441 26,914,328,454 Advance For Operation
Uang Muka Pembelian 5,942,092,365 4,904,242,059 Advance For Purchase
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a. Pajak Dibayar Di Muka a. Prepaid Taxes
2015 2014
Rp Rp
Perusahaan The Company
Aset Pajak Kini (PPh 28 A) -- 5,863,578,699 Current Tax Asset (Art.28 A)
Pajak Pertambahan Nilai - Bersih 25,829,609,323 22,674,949,536 Value Added Tax - Net
Entitas Anak Subsidiaries
Current Tax Asset (Art.28 A)
Aset Pajak Kini (PPh 28 A) Tahun 2014 4,163,418,230 4,163,418,230 Year of 2014
Pasal 21 466,301,207 -- Article 21
Pajak Pertambahan Nilai - Bersih -- 784,886,075 Value Added Tax - Net
Jumlah 30,459,328,760 33,486,832,540 Total
Pada tanggal 28 April 2015 Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.
081-0166-2015 dan Surat Keputusan
Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) No. KEP.00029.PPH/WPJ.07/KP.1003/ 2015, Perusahaan menerima restitusi pajak PPh 28A tahun 2013 sebesar Rp5.347.368.604 yang telah diterima pada tanggal 15 Mei 2015.
On April, 28 2015 the Company received an assessment letter on tax overpayment (SKPLB) No. 081-0166-2015 and advance tax overpayment
refund decree (SKPPKP) No. KEP-
00029.PPH/WPJ.07/KP.1003/2015, the Company received tax return Art. 23 year 2013 amounting to Rp5,347,368,604 which was received on May 15, 2015.
b. Utang Pajak b. Taxes Payable
2015 2014
Rp Rp
Perusahaan The Company
Liabilitas Pajak Kini (Pasal 29) 16,205,473 990,354,173 Current Tax Liabilities (Article 29)
Pajak Penghasilan Income Taxes
Pasal 4 (2) 219,095,142 36,209,348 Article 4 (2)
Pasal 21 2,454,683,747 3,924,165,145 Article 21
Pasal 23 680,115,141 391,813,261 Article 23
Pasal 25 82,657,828 -- Article 25
Pasal 26 -- 608,182,243 Article 26
Entitas Anak Subsidiaries
Liabilitas Pajak Kini (Pasal 29) 770,420,100 746,453,560 Current Tax Liabilities (Article 29)
Pajak Penghasilan Income Taxes
Pasal 4 (2) -- 8,336,993 Article 4 (2)
Pasal 15 -- 8,071,641 Article 15
Pasal 21 5,814,854,410 2,614,955,507 Article 21
Pasal 23 1,302,583,695 116,991,092 Article 23
Pasal 25 144,528,874 282,560,382 Article 25
Pajak Pertambahan Nilai-Bersih 1,535,681,965 858,730,191 Value Added Tax-Net
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Pajak Kini Current Tax
Perusahaan The Company
Tahun Berjalan 17,097,787,750 13,271,519,000 Current Year
Penyesuaian Pajak Kini Tahun Sebelumnya 516,209,795 -- Current Tax Adjusment from Prior Year
Entitas Anak 10,131,333,050 10,324,402,607 Subsidiaries Jumlah beban pajak kini 27,745,330,595 23,595,921,607 Total current tax
Pajak Tangguhan Deferred Tax
Perusahaan (413,724,391) 196,469,452 The Company
Entitas Anak 47,833,809 (2,167,465,355) Subsidiaries Jumlah manfaat pajak tangguhan (365,890,582) (1,970,995,903) Total deferred tax benefit
Jumlah beban pajak 27,379,440,013 21,624,925,704 Total tax expenses
Pajak Kini
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasian dengan laba kena pajak adalah sebagai berikut:
Current Tax
A reconciliation between profit before tax per consolidated statement of profit or loss and taxable income as follows:
2015 2014
Rp Rp
Laba Sebelum Pajak Menurut Laporan Profit Before Tax per Consolidated
Laba Rugi Konsolidasian 70,030,859,016 78,373,285,029 Statements of Profit
Ditambah Penghasilan Dividen Add Dividend Income
Diterima Dari Entitas Anak 2,251,516,499 3,999,840,000 From Subsidiaries
Dikurangi Laba dari Penjualan Less Gain on Sale of
Entitas Anak - Bersih -- (12,191,810,919) Subsidiaries - Net
Dikurangi Laba sebelum pajak Entitas Less Profit before tax of
Anak (28,238,513,573) (27,007,575,747) Subsidiaries Laba Sebelum Pajak - Perusahaan 44,043,861,942 43,173,738,363 Profit Before Tax - the Company
Laba Yang Telah Dikenakan Pajak
Penghasilan Final -- (1,900,910,779) Income Subject to Final Income Tax
Perbedaan waktu: Timing differences:
Imbalan Pascakerja 3,271,791,625 1,679,883,379 Provision for Post-Employment Benefit
Perbedaan Penyusutan Komersial Difference between Commercial
dan Fiskal (215,574,657) 2,850,973,743 and Tax Depreciation
Sewa Pembiayaan (1,699,734,869) (4,520,117,410) Finance Lease
Penyisihan Piutang Ragu-ragu 1,935,541,342 -- Allowances for Doubtful Gain on Sale of
Keuntungan Penjualan Aset Tetap (4,987,722,548) (756,119,767) Property Plant and Equipment
Jumlah (1,695,699,107) (745,380,055) Total
Perbedaan tetap Permanent differences:
Kenikmatan Karyawan 19,167,173,554 14,632,629,048 Staff Welfare
Beban Pajak 452,637,846 756,664,432 Tax Expense
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Deposito Berjangka (1,278,079,035) (1,029,451,206) Accounts and Time Deposits
Penerimaan Deviden (2,251,516,535) (3,999,840,000) Dividend Received
Lain-lain 9,043,760,471 938,148,102 Others
Jumlah 26,042,988,628 12,558,628,471 Total
Laba Kena Pajak 68,391,151,463 53,086,076,000 Taxable Income
Beban Pajak Tahun Berjalan 17,097,787,750 13,271,519,000 Current Tax Expense for The Year
Dikurangi: Less:
Pajak Penghasilan Dibayar di Muka Prepaid Corporate Income Tax
Pajak Penghasilan Pasal 23 dan 25 (17,081,582,277) (12,281,164,827) Income Tax Article 23 and 25
Liabilitas Pajak Kini 16,205,473 990,354,173 Current Tax Liability
Sampai dengan tanggal penerbitan laporan keuangan ini, Perusahaan telah menyampaikan Surat Pemberitahuan Tahunan (SPT) tahun 2014 ke Kantor Pelayanan Pajak. Laba kena pajak dan beban pajak tahun 2014 yang tercatat tidak berbeda material dengan yang dilaporkan dalam SPT 2014.
Until issuance date of these consolidated financial statements, the Company has reported the 2014 annual Tax Return (SPT) to the tax office. Reported taxable income and tax expense for the year 2014 immaterially varied from SPT submitted by the Company to the tax office.
d. Pajak Tangguhan d. Deferred Tax
Dibebankan ke Dibebankan ke
(Dikreditkan) Penghasilan (Dikreditkan) Penghasilan Dibebankan ke Komprehensif Lain/ Penyesuaian/ Dibebankan ke Komprehensif Lain/
Laba Rugi / Charged to Adjustment Laba Rugi / Charged to
!"#$%& Charged to Profit or Other !"#'%& Charged to Profit or Other !"#(
)* Loss Comprehensive Income )* Loss Comprehensive Income )*
+,-./01213/4156678159 !"#"$$"%&'()&*++",+- 0-:7,18115 '."&/012(34- $"%&"'"(%)*+,&%'%-*./01% 2345637783995 2:535;73<28 2;438443588 !!* 83:<<32553:95 <:;352;3576 =45:3;293967> 83;:23;7936<8#$%&'())*+),)-!./*01!23.!',/ ?" (%-!*")%#% !!* !!* !!* !!* !!* 2<93<<83996 !!* 2<93<<83996 455'6,./*7)5)!831&) $)/(*%/(%& 434;736:43<94 67:326235:8 !! !!* 43<;437;;3;2; =:364934473269> !! :342<3<8;34<2 9!:);*4//)./ $)/(*'/(%*?/,&"%)%%- =4;23::43959> =:34:;357834:4> !! !!* =:325437:;3672> ;983:::36:4 !! =;8635783554> <)3/);*4//)./ ;5.<.1,/+513 567+8%8($8"+ $"%&"'"(%)*+,&%'%-*./01% 437<:32;734;6 6763566325; 4723<253:58 !!* 43<5934<8356< 94937<<37<6 =:47366535:9> 937583;723:2:#$%&'())*+),)-!./*01!23.!',/ $)/(*%/(%& :36:<3;863266 :3<683;:539:9 !! !!* 932<232;83;<7 =;43<:43:98> !! 932::36693628 9!:);*4//)./ ?" (%-!*")%#% :4837773777 !! !! !!* :4837773777 !! !! :4837773777 455'6,./*7)5)!831&) $)/(*?/,&"%)%%- !! =9:538283895> == =:2394837<2> =9993<;73649> =45<3:753;67> / =69:35<739<9> <)3/);*4//)./ #">##?>?$!>(!" #> (!>!?">"# !??>$?!>#(" ##'>$!(>""'& #!>?$?>'(">'"! $!(>" ">("! #'#!>'#$>!?$& #!>! "> !?>?#( $<1%<&<.1,/01213/4156678159 98(78:8,(+&;(<(=&'(3>>6.(3- *-("(%)*$-%+ =:2394837<2> :2394837<2 !!* !!* !!* !!* !!* !!* =61/!;!3>!)/
*) Disajikan Kembali (Catatan 3) *) Restated (Note 3)
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui laba kena pajak di masa mendatang.
Management believes that the deferred tax assets can be recovered through future taxable profits in the future.
48 2015 2014 Rp Rp Asuransi 4,763,372,267 10,695,429,076 Insurance Sewa 2,379,256,549 3,473,400,256 Rent Pemeliharaan 3,498,250,045 4,912,175,340 Maintenance Lainnya 4,819,475,609 12,914,616,778 Others Jumlah 15,460,354,470 31,995,621,450 Total
11. Aset Tetap 11. Property, Plant and Equipment
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi dan Pelepasan Saldo Akhir/ Beginnging Balance Additions Deductions Penyesuaian/ Entitas Anak Ending Balance
Reclassification and Adjustment
Rp Rp Rp Rp Rp Rp
Biaya perolehan: Cost:
Pemilikan langsung Direct acquisitions
Tanah 21,389,725,416 -- -- -- -- 21,389,725,416 Land
Bangunan 16,083,272,952 -- -- -- -- 16,083,272,952 Buildings
Peralatan proyek 148,798,083,122 18,416,151,171 (998,838,243) 3,123,893,664 -- 169,339,289,714 Project equipment
Peralatan dan perlengkapan Furniture and office
kantor 20,237,826,032 1,497,934,165 (132,960,000) -- -- 21,602,800,197 equipment
Kendaraan 38,095,059,320 236,620,000 (18,368,482,892) 11,100,000,000 -- 31,063,196,428 Vehicles
Kapal 162,245,002,945 5,950,400,965 -- -- -- 168,195,403,910 Vessels
Mobile Offshore Production Unit Mobile Offshore Production Unit
(MOPU) 297,780,000,000 -- -- -- -- 297,780,000,000 (MOPU)
Aset sewa pembiayaan Leased assets
Kendaraan 12,270,158,000 -- -- (11,100,000,000) -- 1,170,158,000 Vehicles
Peralatan proyek 16,110,439,405 -- -- (3,123,893,664) -- 12,986,545,741 Project equipment
Jumlah 733,009,567,192 26,101,106,301 (19,500,281,135) -- -- 739,610,392,358 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan 3,616,930,841 818,375,746 -- -- -- 4,435,306,587 Buildings
Peralatan proyek 80,744,650,296 14,904,852,467 (931,105,481) 2,277,839,130 -- 96,996,236,412 Project equipment
Peralatan dan perlengkapan Furniture and office
kantor 15,404,450,699 2,689,030,605 (132,960,000) -- -- 17,960,521,304 equipment
Kendaraan 32,789,561,567 3,653,843,831 (17,076,396,600) 8,207,377,233 27,574,386,031 Vehicles
Kapal 17,940,913,692 31,402,405,364 -- -- -- 49,343,319,056 Vessels
Mobile Offshore Production Unit Mobile Offshore Production Unit
(MOPU) 63,588,437,513 -- -- -- -- 63,588,437,513 (MOPU)
Aset sewa pembiayaan Leased assets
Kendaraan 7,385,609,854 1,672,400,613 -- (8,207,377,233) -- 850,633,234 Vehicles
Peralatan proyek 3,945,754,547 2,855,405,876 -- (2,277,839,130) -- 4,523,321,293 Project equipment
Jumlah 225,416,309,009 57,996,314,502 (18,140,462,081) -- -- 265,272,161,430 Total
Jumlah Tercatat 507,593,258,183 474,338,230,928 Carrying Value
49 Reclassification and Adjustment
Rp Rp Rp Rp Rp Rp
Biaya perolehan: Cost:
Pemilikan langsung Direct acquisitions
Tanah 2,390,848,000 -- -- 18,998,877,416 -- 21,389,725,416 Land
Bangunan 34,785,650,368 363,000,000 (66,500,000) (18,998,877,416) -- 16,083,272,952 Buildings
Prasarana 113,410,283 -- (113,410,283) -- -- -- Facilities
Peralatan proyek 104,520,606,823 29,497,434,501 (97,864,534) 17,426,401,220 (2,548,494,888) 148,798,083,122 Project equipment
Peralatan dan perlengkapan Furniture and office
kantor 17,504,164,762 3,385,626,267 (512,409,875) -- (139,555,122) 20,237,826,032 equipment
Kendaraan 41,446,383,427 2,546,697,268 (5,472,355,057) 228,113,182 (653,779,500) 38,095,059,320 Vehicles
Kapal 57,833,038,260 -- -- 104,411,964,685 -- 162,245,002,945 Vessels
Mobile Offshore Production Unit Mobile Offshore Production Unit
(MOPU) 297,780,000,000 -- -- -- -- 297,780,000,000 (MOPU)
Aset sewa pembiayaan Leased assets
Kendaraan 12,628,271,182 -- (130,000,000) (228,113,182) -- 12,270,158,000 Vehicles
Peralatan proyek 13,686,658,573 2,423,780,832 -- -- -- 16,110,439,405 Project equipment
Jumlah 582,689,031,678 38,216,538,868 (6,392,539,749) 121,838,365,905 (3,341,829,510) 733,009,567,192 Total
Aset Dalam Pembangunan 4,462,993,438 117,375,372,467 -- (121,838,365,905) -- -- Construction in Progres
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan 5,472,964,959 820,311,532 (66,500,000) (2,609,845,650) -- 3,616,930,841 Buildings
Prasarana 113,410,283 -- (113,410,283) -- -- -- Facilities
Peralatan proyek 69,266,693,372 11,921,689,671 (97,864,534) 42,058,800 (387,927,013) 80,744,650,296 Project equipment
Peralatan dan perlengkapan Furniture and office
kantor 13,473,343,021 2,543,246,981 (512,409,875) -- (99,729,428) 15,404,450,699 equipment
Kendaraan 32,075,749,791 6,078,047,609 (4,909,526,808) 109,304,233 (564,013,258) 32,789,561,567 Vehicles
Kapal 9,540,063,285 7,555,850,387 -- 845,000,020 -- 17,940,913,692 Vessels
Mobile Offshore Production Unit Mobile Offshore Production Unit
(MOPU) 45,864,246,333 18,611,250,000 -- (887,058,820) -- 63,588,437,513 (MOPU)
Aset sewa pembiayaan Leased assets
Kendaraan 3,665,031,822 3,945,437,821 (115,555,556) (109,304,233) -- 7,385,609,854 Vehicles
Peralatan proyek 1,111,015,839 2,834,738,708 -- -- -- 3,945,754,547 Project equipment
Jumlah 180,582,518,705 54,310,572,709 (5,815,267,056) (2,609,845,650) (1,051,669,699) 225,416,309,009 Total
Jumlah Tercatat 406,569,506,411 507,593,258,183 Carrying Value
Perincian keuntungan atas penjualan aset tetap adalah sebagai berikut:
Details of gain on sale of property and equipment are as follows:
2015 2014
Rp Rp
Hasil penjualan 8,064,363,507 2,750,617,818 Selling proceeds
Jumlah tercatat aset tetap yang dijual 1,359,819,054 577,272,693 Net book value of fixed assest sold Keuntungan penjualan aset tetap 6,704,544,453 2,173,345,125 Gain on Sale of Fixed Assets
Beban penyusutan dialokasi sebagai berikut: Depreciation expense was allocated to the
following:
2015 2014
Rp Rp
Pemilikan langsung: Direct acquisitions:
Beban langsung (Catatan 26) 49,382,740,836 42,700,571,746 Direct costs (Note 26)
Beban usaha (Catatan 27) 4,085,110,265 4,829,824,434 Operating expenses (Note 27)
Aset sewa pembiayaan: Leased assets:
Beban langsung (Catatan 26) 4,528,463,401 6,780,176,529 Direct costs (Note 26)
Jumlah 57,996,314,502 54,310,572,709 Total
Grup memiliki lima bidang tanah di beberapa daerah dengan hak legal berupa HGB yang akan jatuh tempo antara tahun 2019 sampai dengan tahun 2037. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah
Group own five plots of land located in several areas with HGB which will be due from 2019 until 2037. Management believes that there will be no difficulty in the extension of the landrights since all the land were acquired legally and supported by sufficient evidence of ownership.
50
Aset tetap digunakan sebagai jaminan atas Utang Bank Jangka Pendek, Utang Bank Jangka Panjang, Liabilitas Sewa Pembiayaan dan Utang Pembelian Aset Tetap (Catatan 13, 16, 18 dan 19).
The property and equipment were used as collateral for Short-Term Bank Loans, Long-Term Bank Loans, Finance Lease Liabilities and Purchase of property and equipment (Notes 13, 16, 18 and 19).
Manajemen berpendapat bahwa tidak terdapat
kejadian atau perubahan keadaan yang
mengindikasikan penurunan nilai aset tetap pada tanggal laporan posisi keuangan.
Management believes that there are no events or changes in circumstances which may indicate impairment in value of property and equipment as of the statement of financial position date.
Pada tanggal 31 Desember 2015, seluruh aset tetap kecuali tanah telah diasuransikan kepada Asuransi Wahana Tata, Asuransi Tugu Pratama Indonesia, Asuransi QBE Pool Indonesia, Asuransi Adira Dinamika, Asuransi Tripakarta, Asuransi Ramayana dan Asuransi Jasaraharja Putera terhadap risiko kebakaran dan risiko lainnya
dengan nilai pertanggungan sebesar
Rp870.389.795.734 (2014 :Rp891.397.684.859).
As of December 31, 2015, all property and equipment except land, are insured with Asuransi Wahana Tata, Asuransi Tugu Pratama Indonesia, Asuransi QBE Pool Indonesia, Asuransi Adira Dinamika, Asuransi Tripakarta, Asuransi Ramayana dan Asuransi Jasaraharja Putera against fire and other possible risks with sum insured totaling to Rp870,389,795,734 (2014 : Rp891,397,684,859).
Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutup kerugian atas aset yang dipertanggungkan.
Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.