Sifat Pihak Berelasi Nature of Relationship
a. Mandom Corporation, Jepang adalah entitas induk Grup dan pemegang saham pengendali Grup.
a. Mandom Corporation, Japan is the parent entity of the Group and the ultimate controlling party of the Group.
b. Pihak berelasi yang pemegang saham utamanya sama dengan pemegang saham utama Grup:
b. Related parties with the same majority stockholder of the Group:
− Mandom Corporation (Singapore) Pte., Ltd.
− Mandom Corporation (Thailand) Ltd.
− Mandom Corporation (India) Pvt., Ltd.
− Mandom China Corporation
− Mandom Korea Corporation
− Mandom (Malaysia) Sdn. Bhd.
− Mandom Philippines Corporation
− Mandom Taiwan Corporation
− Mandom Vietnam Group Limited
− Sunwa Marketing Co., Ltd.
− Zhongshan City Rida Cosmetics Co., Ltd.
− Alliance Cosmetics Sdn. Bhd.
− Mandom Corporation (Singapore) Pte., Ltd.
− Mandom Corporation (Thailand) Ltd.
− Mandom Corporation (India) Pvt., Ltd.
− Mandom China Corporation
− Mandom Korea Corporation
− Mandom (Malaysia) Sdn. Bhd.
− Mandom Philippines Corporation
− Mandom Taiwan Corporation
− Mandom Vietnam Group Limited
− Sunwa Marketing Co., Ltd.
− Zhongshan City Rida Cosmetics Co., Ltd.
− Alliance Cosmetics Sdn. Bhd.
c. PT. Asia Paramita Indah adalah entitas yang dikendalikan oleh salah seorang personil manajemen kunci Grup.
c. PT. Asia Paramita Indah is an entity that is controlled by a key management personnel of the Group.
d. Dana Pensiun Mandom Indonesia (DPMI) adalah entitas yang didirikan oleh Grup untuk mengelola program manfaat pasti Grup.
d. Dana Pensiun Mandom Indonesia (DPMI) is an entity co-founded by the Group to manage the Group’s defined benefit pension plan.
Transaksi-transaksi dengan Pihak Berelasi Transactions with Related Parties Grup melakukan transaksi dengan pihak berelasi,
dimana harga atas transaksi-transaksi penjualan dan pembelian pada umumnya ditentukan melalui negosiasi atau persyaratan perjanjian.
The Group has transactions with related parties, wherein prices for sales and purchases transactions are generally determined by negotiation or as required on the agreements.
a. 90,57% dari jumlah penjualan pada tahun 2021 (2020: 93,15%, 2019: 89,05%) merupakan penjualan kepada pihak berelasi. Pada tanggal pelaporan, piutang atas penjualan tersebut dicatat sebagai bagian dari piutang usaha – pihak berelasi yang meliputi Rp 354.585.579.935 (15,49%) dari jumlah aset pada 31 Desember 2021 (31 Desember 2020: Rp 327.795.908.782 (14,04%), 31 Desember 2019: Rp 426.033.343.382 (16,43%)).
a. Sales to related parties constituted 90.57% in 2021 (2020: 93.15%, 2019: 89.05%) of the total sales. At reporting date, the receivables from these sales were presented as trade accounts receivable – related parties which constituted Rp 354,585,579,935 (15.49%) of the total assets as of December 31, 2021 (December 31, 2020: Rp 327,795,908,782 (14.04%), December 31, 2019: Rp 426,033,343,382 (16.43%)).
Rincian penjualan kepada pihak berelasi adalah sebagai berikut:
Details of sales to related parties are as follows:
2021 2020 2019
Rp Rp Rp
Lokal Local
PT. Asia Paramita Indah 1.234.876.241.518 1.266.246.357.472 2.047.469.874.664 PT. Asia Paramita Indah
Ekspor Export
Mandom Corporation, Jepang 139.182.370.673 145.632.131.789 142.918.869.564 Mandom Corporation, Japan Mandom (Malaysia) Sdn. Bhd 87.608.423.709 87.770.410.829 114.977.302.842 Mandom (Malaysia) Sdn. Bhd
Mandom Corporation, Mandom Corporation,
(Thailand) Ltd 49.349.545.393 75.382.589.455 102.909.988.771 (Thailand) Ltd
Mandom Philippines Mandom Philippines
Corporation 18.901.155.879 14.770.282.583 50.630.710.175 Corporation
Mandom Vietnam Mandom Vietnam
Company Limited 10.199.673.633 10.729.964.272 12.502.873.346 Company Limited
Mandom Corporation Mandom Corporation
(Singapore) Pte., Ltd. 8.841.211.328 9.655.504.632 10.595.138.922 (Singapore) Pte., Ltd.
Mandom Korea Corporation 3.445.171.914 6.354.761.346 7.295.515.077 Mandom Korea Corporation Mandom Taiwan Corporation 2.171.772.598 3.212.983.676 5.203.472.400 Mandom Taiwan Corporation Sunwa Marketing Co., Ltd. 3.819.114.253 2.207.293.997 2.476.309.259 Sunwa Marketing Co., Ltd.
Alliance Cosmetcs Sd. Bhd. 471.498.656 304.971.000 459.430.750 Alliance Cosmetcs Sd. Bhd.
Jumlah 1.558.866.179.554 1.622.267.251.051 2.497.439.485.770 Total
b. Rp 94.433.972.131 (10,66%) dari jumlah pembelian pada tahun 2021 (2020:
Rp 80.840.086.178 (10,42%), 2019:
Rp 93.259.879.202 (7,02%)) merupakan pembelian dari Mandom Corporation Jepang.
Pada tanggal pelaporan, utang atas pembelian tersebut dicatat sebagai bagian dari utang usaha – pihak berelasi yang meliputi Rp 8.700.782.065 (1,81%) dari jumlah liabilitas pada 31 Desember 2021 (31 Desember 2020: Rp 5.228.609.465 (1,17%), 31 Desember 2019: Rp 3.651.209.598 (0,69%)).
b. Purchases of raw and packaging materials from Mandom Corporation, Japan constituted Rp 94,433,972,131 (10.66%) in 2021 (2020:
Rp 80,840,086,178 (10.42%), 2019:
Rp 93,259,879,202 (7.02%)). At reporting date, the liabilities for these purchases were presented as trade accounts payable – related parties which constituted Rp 8,700,782,065 (1.81%) of the total liabilities as of December 31, 2021 (December 31, 2020: Rp 5,228,609,465 (1.17%), December 31, 2019: Rp 3,651,209,598 (0.69%)).
c. Manfaat yang diberikan kepada karyawan kunci untuk tahun yang berakhir tanggal 31 Desember 2021, 2020 dan 2019 adalah sebagai berikut:
c. Benefits provided to key management personnel for the year ended December 31, 2021, 2020 and 2019 are as follows:
2021 2020 2019
Rp Rp Rp
Imbalan kerja jangka pendek 16.519.177.142 15.810.549.457 21.924.355.321 Short-term benefits
Imbalan pasca kerja 266.842.104 327.631.579 576.041.975 Post-employment benefits
Jumlah 16.786.019.246 16.138.181.036 22.500.397.296 Total
d. Royalti dan biaya trademark atas pemberian hak khusus yang diberikan Mandom Corporation, Jepang sejumlah Rp 79.250.593.872 (5,24%) pada tahun 2021 (2020: Rp 80.144.500.489 (5,22%), 2019: Rp 108.798.282.064 (5,81%) dicatat sebagai beban pokok penjualan (Catatan 25). Pada tanggal 31 Desember 2021, utang royalti pada biaya yang masih harus dibayar sebesar Rp 7.882.081.098 (1,64%) (2020:
Rp 6.226.551.009 (1,39%), 2019:
Rp 8.044.957.257 (1,51%)), yang meliputi dari jumlah liabilitas.
d. Royalty and trademark fees for the exclusive rights granted by Mandom Corporation, Japan amounted to Rp 80,144,500,489 (5.22%) in 2020 (2020: Rp 80,144,500,489 (5.22%), 2019:
Rp 108,798,282,064 (5.81%)) were charged to cost of goods sold (Note 25). As of December 31, 2021, outstanding royalty payable presented under accrued expenses amounting to Rp 7,882,081,098 (1.64%) (December 31, 2020: Rp 6,226,551,009 (1.39%), December 31, 2019:
Rp 8,044,957,257 (1.51%)) of the total liabilities.
e. Sehubungan dengan perjanjian distribusi antara Grup dengan PT. Asia Paramita Indah, Grup mencatat beban insentif untuk distributor utama sebesar Rp 3.364.047.159 (0,83%) pada tahun 2021 yang dicatat sebagai komponen penjualan bersih (Catatan 24) (2020: Rp 3.503.230.786 (0,67%), 2019: Rp 5.407.274.373 (0,73%) dicatat sebagai beban usaha (Catatan 26)). Pada tanggal 31 Desember 2021, utang insentif yang disajikan pada biaya yang masih harus dibayar sebesar Rp 1.519.301.993 (0,32%), (31 Desember 2020: Rp 1.563.857.450 (0,35%), 31 Desember 2019: Rp 2.298.785.980 (0,43%)) dari jumlah liabilitas.
e. In connection with distributorship agreements between the Group and PT. Asia Paramita Indah, the Group recorded incentive expenses for the main distributor amounting to Rp 3,364,047,159 in 2021 were charged to net sales (Note 24) (2020: Rp 3,503,230,786, 2019:
Rp 5,407,274,373 were charged to operating expenses (Note 26)). As of December 31, 2021 the outstanding payable relating to this incentive are presented under accrued expenses amounting to Rp 1,519,301,993 (0.32%) (December 31, 2020: Rp 1,563,857,450 (0.35%), December 31, 2019: Rp 2,298,785,980 (0.43%)) of the total liabilities.
f. Program imbalan kerja Grup dikelola oleh DPMI yang telah diungkapkan pada Catatan 20.
f. The Group’s employment benefit plan is managed by DPMI as disclosed in Note 20.
g. Grup juga mempunyai pinjaman berbunga kepada manajemen kunci yang disajikan sebagai piutang pihak berelasi seperti yang telah diungkapkan pada Catatan 9.
g. The Group also provide interest bearing loan to key management which is presented as due from related parties as described in Note 9.
h. Grup mempunyai biaya yang masih harus dibayar atas biaya dibayar dimuka oleh Mandom Coporation, Jepang sejumlah Nil per 31 Desember 2021 dari jumlah liabilitas 31 Desember 2020: Rp 1.409.726.669 (0,31%), 31 Desember 2019: Rp 1.547.315.796 (0,29%)).
h. The Group has accrued expenses on the expense paid in advances by Mandom Corporation, Japan amounting to Nil as at December 31, 2021 of the total liabilities (December 31, 2020: Rp 1,409,726,669 (0.31%), December 31, 2019: Rp 1,547,315,796 (0.29%)).
i. Grup mempunyai biaya yang masih harus dibayar terkait biaya iklan dan promosi kepada PT Asia Paramita Indah sejumlah Rp 3.731.253.156 (0,78%) per 31 Desember 2021 dari jumlah liabilitas (31 Desember 2020:
Rp 1.762.633.428 (0,39%), 31 Desember 2019:
Rp 2.482.409.629 (0,47%)).
i. The Group has accrued expenses on advertising and promotion expenses to PT Asia Paramita Indah amounting to Rp 3,731,253,156 (0.78%) as at December 31, 2021 of the total liabilities (December 31, 2020:
Rp 1,762,633,428 (0.39%), December 31, 2019:
Rp 2,482,409,629 (0.47%)).
34. INFORMASI SEGMEN 34. SEGMENT INFORMATION