51. MANAGEMENT RESPONSIBILITY AND APPROVAL OF CONSOLIDATED FINANCIAL STATEMENTS
Penyusunan dan penyajian wajar laporan keuangan konsolidasian dari halaman 3 sampai 160 merupakan tanggung jawab manajemen, dan telah disetujui oleh Direktur untuk diterbitkan pada tanggal 28 April 2015.
The preparation and fair presentation of the consolidated financial statements on pages 3 to 158 were the responsibilities of the management, and were approved by the Directors and authorized for issue on April 28, 2015.
52. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2014 DAN PERIODE AWAL 1 JANUARI 2014/31 DESEMBER 2013
52. RESTATEMENT OF THE 2014 AND THE BEGINNING PERIOD OF JANUARY 1, 2014/DECEMBER 31, 2013 CONSOLIDATED FINANCIAL STATEMENTS
Seperti dijelaskan dalam, penerapan PSAK 24 (Revisi 2013) efektif 1 Januari 2015 secara restrospektif, mengharuskan Perseroan dan entitas anak menyajikan kembali laporan posisi keuangan konsolidasian tanggal 31 Desember 2014 dan 1 Januari 2014/31 Desember 2013 sehubungan dengan pengungkapan imbalan kerja yang dilakukan terhadap akun-akun dalam laporan posisi keuangan konsolidasian tersebut. Antara lain: Berikut ini rincian dampak penerapan PSAK-PSAK tersebut terhadap penyajian laporan posisi keuangan konsolidasian tanggal 31 Desember 2014 dan 1 Januari 2014/31 Desember 2013:
As described in, the adoption of PSAK 24 (Revised 2013), effective from January 1, 2015 retrospectively require the Company and its subsidiaries to restate the consolidated statements of financial position as of December 31, 2014 and January 1, 2014/December 31, 2013 related to the disclosure of employee benefits of certain accounts in those consolidated statements of financial position. Below are details of impact of the adoptions of those PSAKs on the presentation of consolidated statements of financial position as of December 31, 2014 and January 1, 2014 / December 31, 2013:
kecuali dinyatakan lain) (Lanjutan) unless otherwise stated) (Continued)
Dilaporkan
sebelumnya/ Disajikan
As previously kembali/
reported As restated
AKUN-AKUN LAPORAN STATEMENTS OF FINANCIAL
POSISI KEUANGAN POSITION ACCOUNTS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset lain-lain 224.135.954 343.534.431 Other assets
Jumlah Aset Tidak Lancar 20.940.172.19920.820.773.722 Total Non-Current Assets
JUMLAH ASET 30.912.282.56930.792.884.092 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Short-term employee benefits Liabilitas imbalan kerja jangka pendek 774.818.374 783.067.198 liabilities
Jumlah Liabilitas Jangka Pendek 5.297.630.537 5.305.879.361 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Long-term employee benefits Liabilitas imbalan kerja jangka panjang 271.599.689 330.756.436 liabilities
Jumlah Liabilitas Jangka Panjang 3.691.277.680 3.750.434.427 Total Non-Current Liabilities
Jumlah Liabilitas 8.988.908.217 9.056.313.788 Total Liabilities
EKUITAS EQUITY
Penghasilan komprehensif lainnya 350.222.449 368.978.400 Other comprehensive income
Saldo laba Retained earnings
- Belum ditentukan penggunaannya 18.227.572.979 18.260.809.934 - Unappropriated
Jumlah ekuitas yang dapat
diatribusikan kepada Total equity attributable to equity
pemilik entitas induk 20.934.536.23420.882.543.328 holders of the parent entity
Jumlah Ekuitas 21.855.968.78121.803.975.875 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 30.912.282.56930.792.884.092 TOTAL LIABILITIES AND EQUITY
1 Januari 2014/31 Desember 2013/ January 1, 2014/December 31, 2013/
kecuali dinyatakan lain) (Lanjutan) unless otherwise stated) (Continued)
Dilaporkan
sebelumnya/ Disajikan
As previously kembali/
reported As restated
AKUN-AKUN LAPORAN STATEMENTS OF FINANCIAL
POSISI KEUANGAN POSITION ACCOUNTS
ASET ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset pajak tangguhan 39.543.861 31.690.943 Deferred tax assets
Jumlah Aset Tidak Lancar 22.666.121.352 22.658.268.436 Total Non-Current Assets
JUMLAH ASET 34.306.813.11134.314.666.027 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang pajak 271.687.005 285.330.146 Taxes payable
Short-term employee benefits Liabilitas imbalan kerja jangka pendek 681.536.562 692.802.409 liabilities
Jumlah Liabilitas Jangka Pendek 5.273.269.122 5.298.178.112 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan 58.201.897 77.635.743 Deferred tax liabilities Long-term employee benefits Liabilitas imbalan kerja jangka panjang 478.577.855 376.286.187 liabilities
Jumlah Liabilitas Jangka Panjang 4.038.944.969 3.956.087.147 Total Non-Current Liabilities
Jumlah Liabilitas 9.312.214.091 9.254.265.259 Total Liabilities
EKUITAS EQUITY
Penghasilan komprehensif lainnya 360.470.411 392.131.034 Other comprehensive income
Saldo laba Retained earnings
- Belum ditentukan penggunaannya 21.376.819.442 21.395.254.735 - Unappropriated
Jumlah ekuitas yang dapat
diatribusikan kepada Total equity attributable to equity
pemilik entitas induk 24.042.037.753 24.092.133.669 holders of the parent entity
Jumlah Ekuitas 25.002.451.936 25.052.547.852 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 34.306.813.11134.314.666.027 TOTAL LIABILITIES AND EQUITY
31 Desember 2014 December 31, 2014
kegiatan komersial/
Jenis usaha/ 31 Maret/ 31 Desember/ Start of 31 Maret/ 31 Desember/
Entitas anak/ Domisili/ Nature of March 31, December 31, commercial March 31, December 31,
Subsidiaries Domicile business 2015 2014 operations 2015 2014
PT Semen Padang (“SP”) Indarung, Produsen semen/ 99,99% 99,99% 1913 6.029.304.909 5.884.803.713
Sumatera Barat/ Cement manufacturing West Sumatera
PT Sepatim Batamtama Batam, Riau Pengantongan semen 97,00% 97,00% 1994 28.065.139 22.352.295
(“SB”) 85% saham dan distribusi/Cement
dimiliki SP/85% shares packing and distribution
owned by SP
PT Bima Sepaja Abadi Tanjung Priok, Pengantongan semen 80,00% 80,00% 1996 169.651.695 193.795.883
(”BSA”) 80% saham Jakarta dan distribusi/Cement
dimiliki SP/80% shares packing and distribution
owned by SP
PT Semen Tonasa (“ST”) Pangkep, Produsen semen/ 99,99% 99,99% 1968 8.510.199.903 8.241.179.491
Sulawesi Selatan/ Cement manufacturing South Sulawesi
PT Semen Gresik (“SG”) Gresik, Produksi semen/ 99,23% - - 1.060.316.737 574.268.992
Jawa Timur/ Cement manufacturing East Java
PT United Tractors Semen Tuban, Penambangan 55,00% 55,00% 1992 315.534.121 263.197.834
Gresik (“UTSG”) Jawa Timur/ batu kapur dan tanah liat/ East Java Limestone and clay mining
PT Industri Kemasan Tuban, Produsen kantong semen/ 60,00% 60,00% 1994 224.659.249 228.436.937
Semen Gresik (“IKSG”) Jawa Timur/ Cement bag manufacturing East Java
PT Kawasan Industri Gresik, Pengembangan kawasan 65,00% 65,00% 1991 352.475.006 360.888.880
Gresik (“KIG”) Jawa Timur/ industri/Industrial real
East Java estate
PT SGG Energi Prima (”SEP”) Gresik, Pertambangan, perdagangan 97,00% 97,00% 2012 39.250.497 32.971.868 Jawa Timur/ dan pengangkutan Batubara/
East Java Mining, trade and coal transportations
PT SGG Prima Beton (”SPB”) Gresik, Produksi beton siap pakai/ 99,99% 99,99% 2012 377.848.877 362.163.234 Jawa Timur/ Ready mix concrete
East Java
PT Krakatau Semen Cilegon, Produksi semen/ 50,00% - 2014 72.252.270 71.318.258
Indonesia ("KSI") Jawa Barat/ Cement manufacturing West Java
PT Sinergi Informatika Jakarta Selatan, Sistem Informasi/ 100,00% - 2014 18.357.932 19.123.811 Semen Indonesia ("SISI") DKI Jakarta Information system
Thang Long Cement Joint Hanoi, Produksi semen/ 70,00% 70,00% 2008 3.262.254.612 3.085.208.041 *)
Stock Company (”TLCC”) Vietnam Cement manufacturing
Thang Long Cement Joint Hanoi, Produksi semen/ 69,36% 69,36% - 38.511.737 36.995.543 *)
Stock Company 2 Vietnam Cement manufacturing
(”TLCC2”) 99,08% saham dimiliki TLCC/99.08% shares owned by TLCC
An Phu Cement Joint Hanoi, Produksi semen/ 69,93% 69,93% - 59.084.365 53.266.400 *)
Stock Company (”APCC”) Vietnam Cement manufacturing 99,90% saham
dimiliki TLCC/99.90% shares owned by TLCC
*) Sebelum penyesuaian nilai wajar pada tanggal akuisisi *) Before fair value adjustments as at acquisition date
Persentase kepemilikan/ Jumlah aset sebelum eliminasi/