Perhitungan rugi per saham dasar adalah sebagai berikut:
The calculation of basic loss per share is as follows:
30 Juni 2017/ 30 Juni 2016/
June 30, 2017 June 30, 2016
Rugi bersih yang diatribusikan
kepada pemilik perusahaan untuk Net loss attributed to owners perhitungan rugi per saham (1.166.265.763.112) (667.740.446.696) of the Company
Jumlah rata-rata tertimbang saham Total weighted average number untuk perhitungan rugi of shares outstanding to compute dasar per saham 146.728.092.312 111.361.804.157 basic loss per share
Rugi per saham (7,95) (6,00) Loss per share
Obligasi yang berpotensi saham biasa yang diterbitkan oleh Perusahaan memiliki efek anti-dilutif.
Bonds issued by the Company which are potential ordinary share has an anti-dilutive effect.
39. Sifat Dan Transaksi Hubungan Berelasi 39. Nature of Relationship and Transactions
With Related Parties
Dalam kegiatan usahanya, Grup melakukan transaksi dengan pihak berelasi. Perusahaan-perusahaan yang merupakan asosiasi dengan Perusahaan dan memiliki transaksi yang material dengan Perusahaan adalah sebagai berikut:
In the course of business, the Group entered into certain transactions with the related parties. The companies which are associated with the Company and have material transaction with the Company are:
- PT Bank Sinarmas Tbk - PT Duta Pertiwi Tbk
- PT Sinar Mas Agro Resources And Technology Tbk
- PT Asuransi Jiwa Sinarmas - PT Asuransi Sinarmas
- PT Pabrik Kertas Tjiwi Kimia Tbk - PT Pindo Deli Pulp & Paper Mills - PT Indah Kiat Pulp & Paper Tbk - PT Bumi Serpong Damai Tbk - PT Dian Swastatika Sentosa Tbk - PT Arara Abadi
- PT Sinarmas Teladan - PT Sinarmas Sekuritas - PT Sinarmas Multifinance - PT Mora Quatro Multimedia - PT Global Pay Indonesia
- PT Bank Sinarmas Tbk - PT Duta Pertiwi Tbk
- PT Sinar Mas Agro Resources And Technology Tbk
- PT Asuransi Jiwa Sinarmas - PT Asuransi Sinarmas
- PT Pabrik Kertas Tjiwi Kimia Tbk - PT Pindo Deli Pulp & Paper Mills - PT Indah Kiat Pulp & Paper Tbk - PT Bumi Serpong Damai Tbk - PT Dian Swastatika Sentosa Tbk - PT Arara Abadi
- PT Sinarmas Teladan - PT Sinarmas Sekuritas - PT Sinarmas Multifinance - PT Mora Quatro Multimedia - PT Global Pay Indonesia
Transaksi-transaksi Hubungan Berelasi Transactions with Related Parties
Perusahaan melakukan perjanjian kerjasama dengan pihak berelasi sehubungan dengan penyelenggaraan jasa telekomunikasi kepada pelanggan. Rincian pendapatan jasa telekomunikasi dan piutang usaha, sewa menara pemancar, serta utang usaha kepada pihak berelasi sebagai berikut:
The Company entered into agreements with related parties regarding telecommunication services for their customers. The details of revenue from telecommunication services, trade accounts receivable, tower rental and trade accounts payable to related parties are as follow:
30 Juni 2017/ 31 Desember 2016/
June 30, 2017 December 31, 2016
PT Bank Sinarmas Tbk 22.907.293.822 22.696.224.322 PT Bank Sinarmas Tbk Persentase dari jumlah aset 0,11% 0,10% Percentage to total assets
Kas dan Setara Kas/
Cash and Cash Equivalent
30 Juni 2017/ 3 1 Desember 2016/
June 30, 2017 December 31, 2016
PT Indah Kiat Pulp & Paper Tbk 157.61 4.900 3 .004.573.460 PT Indah Kiat Pulp & Paper Tbk PT Pindo Deli Pulp & Paper Mills 101.57 3.000 1 .879.452.938 PT Pindo Deli Pulp & Paper Mills PT Pabrik Kertas Tjiwi Kimia T bk 18.14 4.400 2 .989.554.600 PT Pabrik Kertas Tjiwi Kimia Tbk Lain-lain (masing-masing
dibawah Rp 500 juta) 249.52 8.935 450.449.928 Oth ers (each below Rp 5 00 million) 526.86 1.235
8 .324.030.926
Persentase dari jumlah aset 0,00% 0,04% Percentage to total assets Piutang Usaha/
Trade Accounts Receivable
30 Juni 2017/ 31 Desember 2016/
June 30, 2017 December 31, 2016
Lain-lain (dibawah Rp 500 juta) 444.189.337 905.341.433 Oth ers (each below Rp 500 million) 444.189.337
905.341.433
Persentase dari jumlah aset 0,00% 0,00% Percentage to total assets Piutang Lain-lain/
Other Accounts Receivable
30 Juni 2017/ 31 Desember 2016/
June 30, 2017 December 31, 2016
PT Global Pay Indonesia 8.90 8.800 - PT Global Pay Indonesia 8.90 8.800
-Persentase dari jumlah liabilitas 0,00% 0,00% Percentage to total liabilities Utang Usaha/
30 Juni 2017/ 31 Desember 2016/
June 30, 2017 December 31, 2016
PT Dian Swastatika Sentosa Tbk 13.040.000 13.040.000 PT Dian Swastatika Sentosa Tbk PT Sinar Mas Agro Resources PT Sinar Mas Agro Resources
And Technology Tbk - 105.000.000 And Technology Tbk PT Sinarmas Multifinance - 104.900.721 PT Sinarmas Multifinance Lain-lain (dibawah Rp 10 juta) 13.042.863 12.499.082 Others (below Rp 10 million)
26.082.863
235.439.803
Persentase dari jumlah liabilitas 0,00% 0,00% Percentage to total liabilities Utang Lain-lain/Other Accounts Payable
30 Juni 2017/ 30 Juni 2016/
June 30, 2017 June 30, 2016
PT Bank Sinarmas Tbk 24.284.364 - PT Bank Sinarmas Tbk PT Indah Kiat Pulp & Paper Tbk - 63.300.727 PT Indah Kiat Pulp & Paper Tbk Lain-lain (masing-masing
dibawah Rp 500 juta) - 139.520.399 Others (each below Rp 500 million) 24.284.364
202.821.126
Persentase dari Percentage to operating pendapatan usaha 0,00% 0,01% revenues
Pendapatan Usaha Bersih/
Net Operating Revenues
Perusahaan memberikan jasa telekomunikasi dengan tarif yang sama kepada pihak berelasi maupun pihak ketiga.
The Company provides telecommunication services with the same tariff to the related parties as well as to the third parties.
30 Juni 2017/ 30 Juni 2016/
June 30, 2017 June 30, 2016
PT Indah Kiat Pulp & Paper Tbk 304.678.831 193.175.769 PT Indah Kiat Pulp & Paper Tbk PT Sinar Mas Teladan 286.518.819 179.751.125 PT Sinar Mas Teladan PT Bumi Serpong Damai Tbk 192.797.669 - PT Bumi Serpong Damai Tbk PT Duta Pertiwi 155.317.718 245.754.985 PT Duta Pertiwi
Lain-lain (masing-masing
dibawah Rp 100 juta) 53.745.901 83.353.378 Others (each below Rp 100 million) 993.058.938
702.035.257
Persentase dari beban Percentage to operating
usaha 0,03% 0,03% expenses
30 Juni 2017/ 30 Juni 2016/
June 30, 2017 June 30, 2016
PT Bank Sinarmas Tbk 519.895.909 - PT Bank Sinarmas Tbk PT Indah Kiat Pulp & Paper Tbk 368.359.291 10.212.660.527 PT Indah Kiat Pulp & Paper Tbk PT Pindo Deli Pulp & Paper Mills 57.832.727 4.153.246.636 PT Pindo Deli Pulp & Paper Mills PT Arara Abadi 49.943.109 1.171.647.000 PT Arara Abadi
PT Pabrik Kertas Tjiwi Kimia Tbk 16.844.273 8.042.273.709 PT Pabrik Kertas Tjiwi Kimia Tbk Lain-lain (masing-masing
dibawah Rp 100 juta) 308.550.071 1.158.474.239 Others (each below Rp 100 million) 1.321.425.380
24.738.302.111
Persentase dari Percentage to operating pendapatan usaha 0,06% 1,56% revenues
Penghasilan Lain-lain/
Other Incomes
Beban sewa menara atau lahan diterapkan berdasarkan hasil negosiasi yang dilakukan dan sudah sesuai dengan harga pasar.
Rental rates for towers and lands are applied based on negotiation and in accordance with market price.
Grup memberikan kompensasi kepada personil manajemen kunci berupa imbalan kerja jangka pendek (Catatan 1d). Personil manajemen kunci Perusahaan adalah Dewan Komisaris dan Direksi yang dirinci pada Catatan 1d.
The Group provides compensation to the key management personel comprising of short-term employee benefits (Note 1d). Key management personnel of the Company are the Commisioners and Directors as detailed in Note 1d.
40. Tujuan dan Kebijakan Manajemen Risiko