Dalam kegiatan usaha normal, perusahaan melakukan transaksi dengan pihak-pihak berelasi yang dilaksanakan pada persyaratan yang disetujui oleh pihak-pihak tersebut, dan diringkas berikut ini :
The company in their regular conduct of business, have engaged in transactions with related parties which conditions as agreed by the parties, and are summarized below :
Sifat hubungan istimewa/
Pihak berelasi/ Related parties Nature of relationship Transaksi/ Transactions
PT Bisma Narendra Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Argo Pantes Tbk Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Shougang Manunggal Roll Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Fumira Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Bekasi Fajar Citarasa Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Mega Manunggal Property Tbk Manajemen kunci yang sama/ Pendapatan dan pembelian/
The same key management Revenues and purchases
PT Fajar Medika Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Alam Sutera Realty Tbk Manajemen kunci yang sama/ Pembelian/ Purchases
The same key management
PT Pralon Manajemen kunci yang sama/ Pembelian/ Purchases
The same key management
PT Jatiwangi Utama Manajemen kunci yang sama/ Pinjaman tanpa bunga/
The same key management Non interest bearing loan
PT Megalopolis Manunggal Industrial Development Manajemen kunci yang sama/ Pendapatan dan pembelian/
The same key management Revenues and purchases
Key management personel Manajemen kunci yang sama/ Pinjaman tanpa bunga/
The same key management Non interest bearing loan
PT Daiwa Manunggal Logistik Properti Pengendalian bersama/ Pendapatan/ Revenue
Joint venture
PT Rawa Intan Manajemen kunci yang sama/ Pembelian/ Purchase
The same key management
PT Subang Horison Properti Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Subang Cakrawala Properti Manajemen kunci yang sama/ Pendapatan/ Revenues
The same key management
PT Daiwa Tetra Manunggal Konstruksi Manajemen kunci yang sama/ Pembelian/ Purchases
The same key management
Hungkang Sutedja merupakan manajemen kunci. Hungkang Sutedja represents key management.
Saldo dan transaksi pihak berelasi dengan jumlah di atas Rp 1.000.000.000 adalah sebagai berikut :
The balance and transaction with related parties with the amount of Rp 1,000,000,000 or above are as follows :
a. Piutang usaha (lihat catatan 6) a. Trade receivables (see note 6)
30 September/ 31 Desember/
September 2017 December 2016
PT Subang Horison Properti 47,911,760,000 47,911,760,000 PT Subang Horison Properti
PT Subang Cakrawala Properti 26,299,979,669 31,143,612,500 PT Subang Cakrawala Properti
PT Bisma Narendra 2,101,164,485 2,092,479,576 PT Bisma Narendra
PT Argo Pantes Tbk 2,085,323,520 2,510,382,240 PT Argo Pantes Tbk
78,398,227,674 83,658,234,316
Persentase terhadap jumlah aset 1.48% 1.61% Percentage from total assets
Piutang usaha merupakan piutang atas penjualan tanah kavling dan service charges.
Trade receivables represent receivables from sale of lot of land and service charges.
(lanjutan)
b. Piutang pihak berelasi (catatan 13) b. Due from related parties (see note 13)
30 September/ 31 Desember/
September 2017 December 2016
Karyawan dan manajemen kunci 800,000,000 1,700,000,000 Key management personel
Persentase terhadap jumlah Percentage from total
aset 0.02% 0.03% assets
Piutang pihak berelasi merupakan pinjaman yang tidak dikenakan bunga.
Amount due from related parties represent non- interest bearing loan.
Manajemen berpendapat bahwa seluruh piutang pihak berelasi tersebut dapat ditagih.
Management believes that all due from related parties are collectible.
c. Utang usaha (catatan 14) c. Trade payables (see note 14)
30 September/ 31 Desember/
September 2017 December 2016
PT Megalopolis Manunggal PT Megalopolis Manunggal
Industrial Development 6,258,173,366 7,559,890,060 Industrial Development
PT Daiwa Tetra PT Daiwa Tetra
Manunggal Konstruksi 3,179,612,000 - Manunggal Konstruksi
9,437,785,366 7,559,890,060
Persentase terhadap jumlah Percentage from total
liabilitas 0.58% 0.42% liabilities
Utang usaha merupakan utang atas maintenance fee, air bersih pengolahan air kotor dan pembangunan kantor.
Trade payables represent payable on maintenance fee, water waste water treatment and construction of office.
d. Beban masih harus dibayar d. Accrued expenses
30 September/ 31 Desember/
September 2017 December 2016
PT Megalopolis Manunggal PT Megalopolis Manunggal
Industrial Development 630,691,500 630,691,500 Industrial Development
Persentase terhadap jumlah Percentage from total
liabilitas 0.04% 0.03% liabilities
Beban masih harus dibayar merupakan beban yang masih harus dibayar atas transaksi untuk mengelola dan mengawasi proyek pengembangan kawasan industri Entitas Anak.
Acrued expenses represent payable from
transaction to manage and supervise the Subsidiary's industrial area development projects.
(lanjutan)
e. Utang pihak berelasi (catatan 18) e. Due to related parties (see note 18)
30 September/ 31 Desember/
September 2017 December 2016
PT Jatiwangi Utama 6,663,441,332 6,913,441,332 PT Jatiwangi Utama
Persentase terhadap jumlah Percentage from total
liabilitas 0.41% 0.38% liabilities
Utang kepada pihak berelasi merupakan pinjaman yang tidak dikenakan bunga dan jangka waktu pembayaran.
Due to related parties are interest free and have no fixed repayment terms.
f. Pendapatan (catatan 25) f. Revenue (see note 25)
30 September/ September
2017 2016
PT Mega Manunggal PT Mega Manunggal
Property Tbk 67,680,232,235 489,374,894 Property Tbk
PT Subang Cakrawala Properti 5,826,446,314 - PT Subang Cakrawala Properti
PT Megalopolis Manunggal - PT Megalopolis Manunggal
Industrial Development 2,293,820,934 8,820,586,342 Industrial Development
PT Daiwa Manunggal Logistik PT Daiwa Manunggal Logistik
Properti 1,878,207,246 135,952,261,579 Properti
Jumlah Pendapatan 77,678,706,729 145,262,222,815 Total Revenue
Persentase terhadap jumlah Percentage from total
pendapatan 12.15% 27.26% revenue
Pendapatan merupakan pendapatan atas penjualan tanah dan service charges.
Revenue represent revenue from sale of land and service charges.
g. Beban pokok pendapatan (catatan 26) g. Cost of revenue (see note 26)
30 September/ September
2017 2016
PT Megalopolis Manunggal PT Megalopolis Manunggal
Industrial Development 25,226,827,954 23,706,577,984 Industrial Development
Persentase terhadap jumlah Percentage from total
beban pokok pendapatan 12.82% 16.48% cost of revenue
Beban pokok pendapatan merupakan beban atas
maintenance fee, air bersih, pengelolaan air kotor, dan beban untuk mengelola dan mengawasi proyek pengembangan kawasan industri Entitas Anak.
Cost of revenue represent cost of maintenance fee, water, waste water treatment, and cost to manage and oversee the Subsidiary's industrial area development projects.
h. Pembelian tanah (catatan 7) h. Land purchase (see note 7)
30 September/ 31 Desember/
September 2017 December 2016
PT Rawa Intan 352,165,500,000 200,328,000,000 PT Rawa Intan
PT Mega Manunggal PT Mega Manunggal
Property Tbk 65,231,372,000 - Property Tbk
417,396,872,000 200,328,000,000
Persentase terhadap jumlah Percentage from total
Nilai tercatat instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian interim kurang lebih sebesar nilai wajarnya, atau disajikan pada biaya perolehan karena nilai wajarnya tidak dapat diukur secara handal.
The carrying amounts of financial instruments presented in the interim consolidated statement of financial position approximate their fair values, otherwise, they are presented at cost as their fair values cannot be reliably measured.
Manajemen menetapkan bahwa nilai tercatat (berdasarkan jumlah nosional) kas dan setara kas, piutang usaha, piutang lain-lain, utang usaha, utang lain-lain dan beban masih harus dibayar kurang lebih sebesar nilai wajarnya karena instrumen keuangan tersebut berjangka pendek.
Management has determined that the carrying amounts (based on notional amounts) of cash and cash equivalents, trade receivables, trade payables, others payable and accrued expenses reasonably approximate their fair values because of their short-term maturities.
Nilai tercatat dari utang bank dan lembaga keuangan dengan suku bunga mengambang kurang lebih sebesar nilai wajarnya karena dinilai ulang secara berkala.
The carrying bank loan and financial institution with floating interest rates approximate their fair values as they are re-priced frequently.
Nilai wajar dari piutang dan utang pihak berelasi dilaporkan sebesar nilai tercatatnya yaitu sebesar jumlah yang diterima atau dibayar karena nilai wajar tidak bisa dihitung secara handal.
The fair value of due from related parties and due to related parties stated at their carrying amount is equal to the amount received or paid because their fair values cannot be reliably measured.
Tabel dibawah ini menggambarkan nilai wajar dari aset dan liabilitas keuangan :
The fair values of financial assets and liabilities, together with the carrying amounts, are as follows :
30 September/ September 2017 31 Desember/ December 2016
Nilai Nilai Nilai Nilai
tercatat/ wajar/ tercatat/ wajar/
Carrying Fair Carrying Fair
amount value amount value
Aset keuangan Financial assets
Pinjaman yang diberikan
dan piutang : Loans and receivables :
Kas dan setara kas 286,774,393,607 286,774,393,607 442,482,672,616 442,482,672,616 Cash and cash equivalents
Piutang usaha 202,933,988,439 202,933,988,439 234,223,686,141 234,223,686,141 Trade receivables
Piutang lain-lain 777,750,700 777,750,700 865,063,137 865,063,137 Others receivable
Piutang pihak berelasi 800,000,000 800,000,000 1,700,000,000 1,700,000,000 Due from related parties
Jumlah aset keuangan 491,286,132,746 491,286,132,746 679,271,421,894 679,271,421,894 Total financial assets
Liabilitas keuangan Financial liabilities
Liabilitas keuangan yang
diukur dengan biaya Financial liabilities
perolehan amortisasi : at amortized cost :
Utang bank dan lembaga Bank loans and
keuangan 1,507,916,979,459 1,507,916,979,459 1,691,417,378,830 1,691,417,378,830 financial institution
Utang usaha 20,103,048,532 20,103,048,532 17,567,521,724 17,567,521,724 Trade payables
Utang lain-lain 3,199,673,109 3,199,673,109 3,584,846,748 3,584,846,748 Others payable
Beban masih harus dibayar 1,587,635,413 1,587,635,413 1,789,759,532 1,789,759,532 Accrued expenses
Uang jaminan 59,717,420,087 59,717,420,087 44,857,510,343 44,857,510,343 Security deposits
Utang pihak berelasi 6,663,441,332 6,663,441,332 6,913,441,332 6,913,441,332 Due to related parties
currencies
30 September/ 31 Desember/ Ekuivalen Rupiah/
September 2017 December 2016 Equivalent Rupiah
Yen Jepang/ Dolar AS/ Dolar AS/ 30 September/ 31 Desember/
Japan Yen US Dollar US Dollar September 2017 December 2016 Aset/ Assets
Kas dan setara kas/
Cash and cash equivalents 40,339,573 5,986,390 12,017,206 85,601,456,172 161,463,178,455
Piutang usaha/ Trade receivables - 1,006,777 829,442 13,583,441,520 11,144,386,742 Jumlah aset moneter/
Total monetary assets 40,339,573 6,993,167 12,846,648 99,184,897,692 172,607,565,197
Liabilitas/ Liabilties
Utang bank dan lembaga keuangan/
Bank loan and financial institution (2,500,000,000) (91,260,000) (127,130,000) (1,530,804,920,000) (1,708,118,680,000) Utang usaha/ Trade payables - (107,855) (143,304) (1,455,174,668) (1,925,431,737) Beban masih harus dibayar/
Accrued expenses (714,330) (36,545) (48,464) (578,642,399) (651,163,373)
Jumlah liabilitas moneter/
Total monetary liabilities (2,500,714,330) (91,404,400) (127,321,768) (1,532,838,737,067) (1,710,695,275,110)
Jumlah aset (liabilitas) moneter - bersih/ Total monetary assets
(liabilities) - net (2,460,374,757) (84,411,233) (114,475,120) (1,433,653,839,375) (1,538,087,709,913)
Kurs yang digunakan pada tanggal-tanggal 30 September 2017 dan 31 Desember 2016 adalah sebagai berikut :
The exchange rates used as of 30 September 2017 and 31 December 2016 were as follows :
30 September/ 31 Desember/
Jenis mata uang asing September 2017 December 2016 Type of foreign currencies
Dolar Amerika Serikat (US$ 1) 13,492.00 13,436.00 US Dollar (US$ 1)
Yen Jepang (JP¥ 100) 11,980.11 11,540.49 Japan Yen (JP¥ 100)