melakukan transaksi dengan pihak-pihak berelasi. Transaksi-transaksi yang signifikan dan saldo-saldo yang berkaitan dengan pihak-pihak berelasi adalah sebagai berikut:
In the normal course of business, the Group entered into transactions with related parties. The significant transactions and related account balances with related parties are as follows:
Persentase terhadap Total
Aset/Liabilitas(%)/Percentage to
Jumlah/Amount Total Assets/Liabilities (%)
31 Maret 2017/ 31 Desember 2016/ 31 Maret 2017/ 31 Desember 2016/
March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016
Piutang Usaha Trade Receivables
Pihak berelasi lainnya Other related party
HC Trading International Inc. 70.155 69.081 0,2351 0,2291 HC Trading International Inc.
Piutang Pihak Berelasi Non-Usaha Other Receivables - Related Parties
Entitas asosiasi Associated companies
PT Cibinong Center Industrial Estate 407 263 0,0014 0,0009 PT Cibinong Center Industrial Estate
Pihak-pihak berelasi lainnya Other related parties
HeidelbergCement AG 9.806 9.760 0,0329 0,0324 HeidelbergCement AG
HeidelbergCement Bangladesh 1.289 639 0,0043 0,0021 HeidelbergCement Bangladesh
HeidelbergCement Asia Pte. Ltd. 866 770 0,0029 0,0026 HeidelbergCement Asia Pte. Ltd.
SA Cementeries CBR SA Cementeries CBR
Cementbedrijven 19 19 0,0001 0,0001 Cementbedrijven Hanson Australia Corporation - 205 - 0,0007 Hanson Australia Corporation
Sub-total 11.980 11.393 0,0402 0,0379 Sub-total Total 12.387 11.656 0,0416 0,0388 Total
Investasi pada Entitas Asosiasi Investments in Associated Companies
Entitas asosiasi Associated companies
PT Cibinong Center Industrial Estate 42.334 41.440 0,1419 0,1374 PT Cibinong Center Industrial Estate
PT Pama Indo Mining 27.671 26.287 0,0927 0,0872 PT Pama Indo Mining
PT Makmur Lestari Indonesia 24.863 24.863 0,0833 0,0825 PT Makmur Lestari Indonesia
PT Semesta Perkasa Cipta 2.240 2.240 0,0075 0,0074 PT Semesta Perkasa Cipta
PT Bhakti Sari Perkasa Bersama 231 462 0,0008 0,0015 PT Bhakti SariPerkasa Bersama
Total 97.339 95.292 0,3262 0,3160 Total
Utang Lain-lain Other Payables
Entitas asosiasi Associated companies
PT Pama Indo Mining 17.335 15.317 0,5400 0,3818 PT Pama Indo Mining
Pihak-pihak berelasi lainnya Other related parties
HeidelbergCement AG 40.533 37.078 1,2626 0,9242 HeidelbergCement AG
SA Cementeries CBR SA Cementeries CBR
Cementbedrijven 3.018 3.004 0,0940 0,0749 Cementbedrijven
HC Trading International Inc. 1.786 1.575 0,0556 0,0393 HC Trading International Inc. ENCI B.V. 1.755 1.397 0,0547 0,0348 ENCI B.V.
HeidelbergCement Technology HeidelbergCement Technology
Center GmbH - 1.001 - 0,0250 Center GmbH
HeidelbergCement Ukraine, PJSC - 21 - 0,0005 HeidelbergCement Ukraine, PJSC
Sub-total 47.092 44.076 1,4669 1,0987 Sub-total
Total 64.427 59.393 2,0069 1,4805 Total
Piutang dan hutang tersebut akan tertagih dalam waktu satu tahun.
Receivables and payables are collectible within one year.
kecuali dinyatakan lain) unless otherwise stated)
29. TRANSAKSI DAN AKUN DENGAN PIHAK- 29. TRANSACTIONS AND ACCOUNTS WITH
RELATED PARTIES (continued)
Persentase terhadap Total
Pendapatan/Beban yang
Bersangkutan (%)/
Percentage to Total Related
Jumlah/Amount Income/Expenses (%)
2017 2016 2017 2016
(Tiga Bulan/ (Tiga Bulan/ (Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months) Three Months) Three Months)
Pendapatan Neto Net Revenues
Pihak berelasi lainnya Other related party
HC Trading International HC Trading International.
Inc. (Catatan 30g) 36.756 38.964 7,0588 0,9918 Inc. (Note 30g)
Beban Pokok Pendapatan Cost of Revenues
Entitas asosiasi Associated company
PT Pama Indo Mining 24.738 25.531 1,1181 1,1448 PT Pama Indo Mining
Pihak-pihak berelasi lainnya Other related parties
HC Trading Malta Limited - 4.822 - 0,2162 HC Trading Malta Limited
HeidelbergCement Technology HeidelbergCement Technology Center GmbH - 95 - 0,0043 Center GmbH
Total 24.738 30.448 1,1181 1,3653 Total
Beban Penjualan Selling Expenses
Entitas asosiasi Associated company
PT Lintas Bahana Abadi - 4.542 - 0,9313 PT Lintas Bahana Abadi
Pihak berelasi lainnya Other related party
HC Trading International Inc. 899 888 0,1715 0,1821 HC Trading International Inc.
Total 899 5.430 0,1715 1,1134 Total
Beban Umum dan Administrasi General and Administrative Expenses
Pihak-pihak berelasi lainnya Other related parties
HeidelbergCement AG 3.275 4.486 2,3186 3,3774 HeidelbergCement AG
Heidelcement Asia Pte. Ltd. 851 661 0,6025 0,4977 Heidelcement Asia Pte. Ltd.
ENCI B.V. 352 367 0,2492 0,2763 ENCI B.V.
HeidelbergCement Technology HeidelbergCement Technology Center GmbH - 29 - 0,0218 Center GmbH
Total 4.478 5.543 3,1703 4,1732 Total
Pendapatan Operasi Lain Other Operating Income
Entitas asosiasi Associated companies
PT Cibinong Center Industrial Estate 131 796 1,7710 6,0184 PT Cibinong Center Industrial Estate
PT Pama Indo Mining - 429 - 3,2436 PT Pama Indo Mining
Sub-total 131 1.225 1,7710 9,2620 Sub-total
Pihak-pihak berelasi lainnya Other related parties
HeidelbergCement Bangladesh 658 - 8,8955 - HeidelbergCement Bangladesh
Hanson Australia Corporation 411 - 5,5563 - Hanson Australia Corporation
Butra HeidelbergCement Sdn. Bhd. 267 - 3,6096 - Butra HeidelbergCement Sdn. Bhd.
HeidelbergCement Asia Pte. Ltd. - 597 - 4,5138 HeidelbergCement Asia Pte. Ltd.
Sub-total 1.336 597 18,0614 4,5138 Sub-total
Total 1.467 1.822 19,8324 13,7758 Total
Equity in net earnings of associated
Bagian atas laba neto entitas asosiasi companies
Entitas asosiasi Associated companies
PT Pama Indo Mining 1.384 1.744 67,6111 27,0220 PT Pama Indo Mining
PT Cibinong Center Industrial Estate 894 3.639 43,6737 56,3836 PT Cibinong Center Industrial Estate
PT Bhakti Sari Perkasa Bersama (231) (398) (11,2848) (6,1667) PT Bhakti Sari Perkasa Bersama
PT Lintas Bahana Abadi - 1.469 - 22,7611 PT Lintas Bahana Abadi
Total 2.047 6.454 100,0000 100,0000 Total
kecuali dinyatakan lain) unless otherwise stated)
29. TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI (lanjutan)
29. TRANSACTIONS AND ACCOUNTS WITH
RELATED PARTIES (continued) Sifat hubungan dan jenis transaksi dengan
pihak-pihak berelasi di atas adalah sebagai berikut:
Nature of relationship and type of transactions with the above related parties are as follows:
Pihak-pihak
Berelasi/ Sifat Hubungan Istimewa/ Jenis Transaksi/
No. Related Parties Nature of Relationship Type of Transactions
1. Butra HeidelbergCement Sdn. Bhd. Di bawah pengendalian yang sama/ Jasa tenaga ahli /Professional fee
Under common control
2. ENCI B.V. Di bawah pengendalian yang sama/ Jasa tenaga ahli/Professional fee
Under common control
3. Hanson Australia Corporation Di bawah pengendalian yang sama/ Jasa tenaga ahli/Professional fee
Under common control
4. HC Trading International Inc. Di bawah pengendalian yang sama/ Penjualan barang jadi dan biaya pengiriman/
Under common control Sale of finished goods and delivery expenses
5. HC Trading Malta Limited Di bawah pengendalian yang sama/ Pembelian bahan baku/Purchase of raw materials
Under common control
6. HeidelbergCement AG Di bawah pengendalian yang sama/ Jasa tenaga ahli, pengembalian biaya perjalanan
Under common control dinas, dan bonus suplier/Professional fee,
reimbursement of travelling expenses, and
bonus suppliers
7. HeidelbergCement Asia Pte. Ltd. Di bawah pengendalian yang sama/ Jasa tenaga ahli, dan pengembalian biaya Under common control perjalanan dinas/Professional fee, and
reimbursement of travelling expenses
8. HeidelbergCement Bangladesh Di bawah pengendalian yang sama/ Jasa tenaga ahli dan pengembalian biaya Under common control perjalanan dinas/Professional fee and
reimbursement of travelling expenses
9. HeidelbergCement Technology Di bawah pengendalian yang sama/ Jasa tenaga ahli/Professional fee
Center GmbH Under common control
10. HeidelbergCement Ukraine, PJSC Di bawah pengendalian yang sama/ Biaya jasa/Service fee
Under common control
11. Heidelcement Asia Pte. Ltd. Di bawah pengendalian yang sama/ Jasa manajemen/Management fee
Under common control
12. PT Bhakti Sari Perkasa Bersama Entitas asosiasi/ Bagian atas laba entitas asosiasi/Equity in net
Associated company earnings of associated company
13. PT Cibinong Center Industrial Estate Entitas asosiasi/ Sewa gudang dan tanah, penjualan air dan listrik Associated company dan bagian atas laba entitas asosiasi/
Warehouse and land rental, sale of water and
electricity and equity in net earnings of
associated company
14. PT Lintas Bahana Abadi Entitas asosiasi/ Sewa kapal/Charter of vessel
Associated company
15. PT Makmur Lestari Indonesia Entitas asosiasi/
Associated company
16. PT Pama Indo Mining Entitas asosiasi/ Jasa penambangan, jasa manajemen dan bagian Associated company atas laba entitas asosiasi/Mining service fee,
management fee and equity in net earnings of
associated company
17. PT Semesta Perkasa Cipta Entitas asosiasi/
Associated company
18. SA Cementeries CBRCementbedrijven Di bawah pengendalian yang sama/ Jasa tenaga ahli dan pengembalian biaya Under common control perjalanan dinas/Professional fee and
reimbursement of travelling expenses
Saldo terkait atas transaksi dengan pihak-pihak berelasi pada akhir tahun adalah tanpa jaminan, tanpa bunga dan akan diselesaikan dalam bentuk tunai. Tidak terdapat jaminan yang diberikan atau diterima untuk setiap piutang atau utang dari
pihak-The related outstanding balances in connection with transactions with related parties at the end of the year are unsecured, interest-free and to be settled in cash. There have been no guarantees provided or received for any related party
kecuali dinyatakan lain) unless otherwise stated)
29. TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI (lanjutan)
29. TRANSACTIONS AND ACCOUNTS WITH
RELATED PARTIES (continued) Pada RUPSLB yang diadakan pada bulan Februari
2005, para pemegang saham independen
menyetujui transaksi operasional (recurring transactions) (terutama pembelian bahan baku) dengan HC Fuel Limited, HCT Services Asia Pte. Ltd., dan HeidelbergCement Technology Center GmbH, pihak-pihak berelasi dengan Perusahaan.
In the EGMS held in February 2005, the independent shareholders approved the proposals for recurring transactions (mainly purchase of raw materials) with HC Fuel Limited, HCT Services Asia Pte. Ltd., and HeidelbergCement Technology Center GmbH, the Company’s related parties.
Pada RUPSLB yang diadakan pada bulan Maret
2006, para pemegang saham independen
menyetujui untuk menambah satu perusahaan afiliasi yaitu Scancem Energy and Recovery AB (“SEAR”) sebagai pihak baru dalam transaksi operasional (recurring transactions). SEAR merupakan suatu perusahaan yang bergerak di bidang jasa konsultasi dan manajemen, khususnya bidang teknologi energi alternatif.
In the EGMS held in March 2006, the independent shareholders approved the proposal to add one affiliated company, namely Scancem Energy and Recovery AB (“SEAR”), as a new party for recurring transactions. SEAR is a company doing business in consultancy and management services, particularly on alternative energy technology.
Pada RUPSLB yang diadakan pada tanggal 14 Mei
2008, para pemegang saham independen
menyetujui, antara lain:
In the EGMS held on May 14, 2008, the independent shareholders approved, among others:
a. Transaksi-transaksi berulang atas penjualan Unit-unit Pengurangan Emisi yang Disertifikasi (“The Certified Emission Reduction (CERs)”) unit-unit yang meliputi:
a. The recurring transactions on the sale of Certified Emission Reduction (“CERs”) units which include:
1. Penunjukan HC Fuel Limited, pihak terafiliasi dengan HeidelbergCement AG, pemegang saham akhir Perusahaan, sebagai broker atau agen pemasaran Perusahaan untuk keperluan penjualan CERs Perusahaan.
1. Appointment of HC Fuel Limited, an affiliated party of HeidelbergCement AG, the Company’s ultimate shareholder, as the Company’s broker or marketing agent for the purpose of sale of the Company’s CERs.
2. Usulan penjualan CERs Perusahaan
kepada pihak terafiliasi dari
HeidelbergCement AG, baik melalui jasa HC Fuel Limited maupun tidak.
2. Proposed sale of the Company’s CERs to affiliated parties of HeidelbergCement AG, whether or not through the services of HC Fuel Limited.
b. Penambahan pihak dalam transaksi
operasional yang telah disetujui dalam RUPSLB Perusahaan pada bulan Februari 2005 dan Maret 2006.
b. The addition of parties in the recurring transactions as previously agreed in the EGMS of the Company in February 2005 and March 2006.
Transaksi dengan pihak-pihak berelasi dilakukan berdasarkan syarat dan kondisi yang disepakati antar Perusahaan atau Entitas Anak dengan pihak-pihak berelasi.
Transactions with related parties are conducted under terms and conditions agreed between the Company or Subsidiaries and the related parties.
kecuali dinyatakan lain) unless otherwise stated)
30. PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN
30. SIGNIFICANT AGREEMENTS AND
COMMITMENTS