Selanjutnya, dalam menyajikan analisis
sensitivitas di atas, nilai kini kewajiban imbalan pasti dihitung dengan menggunakan metode projected unit credit pada akhir periode pelaporan, yang sama dengan yang diterapkan dalam menghitung kewajiban imbalan pasti yang diakui dalam laporan posisi keuangan.
Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefits obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefits obligation recognised in the statements of financial position.
Tidak ada perubahan dalam metode dan asumsi
yang digunakan dalam penyusunan analisis sensitivitas dari tahun sebelumnya.
There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years.
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE AND TRANSACTIONS WITH RELATED PARTIES
Sifat Pihak Berelasi: Nature of Relationship:
a. Pemerintah Republik Indonesia adalah pengendali utama Perusahaan.
a. The Government of Indonesia is the ultimate controlling party of
the Company.
b. WSKT adalah entitas induk dan pemegang
saham mayoritas Perusahaan.
b. WSKT is the parent and majority shareholder of the Company.
c. Koperasi Waskita adalah pemegang saham
minoritas Perusahaan.
c. Koperasi Waskita is the minority shareholder of the Company.
d. Pihak yang pengendali utamanya sama dengan Perusahaan adalah BTN, BRI, BNI, Mandiri, BNI syariah, Mandiri Syariah, BRIS, KKDM, WBW, CCTW, CTPTW, KSO Waskita - Gorip Nanda Guna, KSO Waskita - Acset, KSO Waskita - Adhi Karya, PP, HK, KSO Waskita -
d. Parties which have the same ultimate controlling party as the Company are BTN, BRI, BNI, Mandiri, BNI Syariah, Mandiri Syariah, BRIS, KKDM, WBW, CCTW, CTPTW, KSO Waskita - Gorip Nanda Guna, KSO Waskita -
Wika, Perum Perumnas, PT Hutama Karya (Persero) Tbk, KSO Hutama Karya - Waskita, KSO Hutama - Waskita, KSO Waskita - Basuki, PT Nindya Karya (Persero),
PT PP (Persero) Tbk,
PT Waskita - Hutama Karya, PT Hutama Karya Infrastruktur, KSO Waskita Karya - Ricky KSM, KSO Wika - Waskita, dan KSO Pers Bap - Waskita - Wika.
Acset, KSO Waskita - Adhi Karya, PP, HK, KSO Waskita - Wika, Perum Perumnas, PT Hutama Karya (Persero) Tbk, KSO Hutama Karya - Waskita, KSO Hutama - Waskita, KSO Waskita - Basuki, PT Nindya Karya (Persero), PT PP (Persero) Tbk, PT Waskita - Hutama Karya, PT Hutama Karya Infrastruktur, KSO Waskita Karya - Ricky KSM, KSO Wika - Waskita and KSO Pers Bap – Waskita - Wika.
Transaksi-transaksi Pihak Berelasi Transactions with Related Parties
Dalam kegiatan usahanya, Perusahaan melakukan transaksi tertentu dengan pihak berelasi, yang meliputi antara lain:
In the normal course of business, the Company entered into certain
transactions with related parties, including the following:
a. Perusahaan menyediakan manfaat pada Komisaris dan Direktur Perusahaan.
a. The Company provides benefits to the Commissioners and Directors of the Company.
Jumlah remunerasi yang diterima oleh Dewan Komisaris pada 30 September 2021 dan 2020 masing-masing sebesar Rp3.236.591.174 dan Rp2.889.513.000.
The total remuneration received by Board of Commissioners for September 30, 2021 and 2020 were amounting to Rp3,236,591,174 and Rp2,889,513,000, respectively.
Jumlah remunerasi yang diterima oleh Direksi pada tanggal 30 September 2021 dan 2020 masing-masing sebesar Rp5.859.524.500 dan Rp6.399.450.000.
The total remuneration received by Directors for September 30, 2021 and 2020 amounted to Rp5,859,524,500 and Rp6,399,450,000, respectively.
b. 74% dan 94% dari jumlah pendapatan masing-masing pada tanggal 30 Juni 2021 dan 2020, merupakan penjualan kepada pihak berelasi (Catatan 26). Pada tanggal pelaporan, piutang atas pendapatan tersebut dicatat sebagai bagian dari piutang usaha dan tagihan bruto, yang masing-masing meliputi 12% dari jumlah aset masing-masing pada tanggal 30 September 2021 dan 31 Desember 2020 (Catatan 6 dan 9).
b. Total revenues to related parties constituted 74% and 94% in March 31, 2021 and 2020, respectively of the total net revenues (Note 26). At reporting date, the receivables from these revenues were presented as accounts receivable and gross amount, which constituted 12%, respectively, of the total assets as of September 30, 2021 and December 31, 2020 (Notes 6 and 9).
c. Perusahaan memperoleh fasilitas kredit modal kerja dan sindikasi dari BRI, BRIS, Bank Mandiri dan BNI (Catatan 15).
c. The Company entered into the working capital loan and syndicated facilities from BRI, BRIS, Bank Mandiri and BNI (Note 15).
d. Perusahaan mempunyai deposito berjangka pada BRI dan BNI (Catatan 5).
d. The Company has time deposit in BRI and BNI (Note 5).
e. Manajemen kunci meliputi anggota Dewan Komisaris dan Direksi Perusahaan.
e. Key management personnel includes Commissioners and Directors of the Company.
Rincian saldo dan transaksi pihak-pihak berelasi adalah sebagai berikut:
Details of outstanding account balances and transactions with related parties are as follows:
Rp % Rp %
Aset Assets
Kas dan Setara Kas 45,094,027,593 0.45% 215,738,977,298 2.04%
Piutang Usaha 1,327,151,922,807 13.19% 1,509,309,982,011 14.30%
Piutang Lain-lain 2,900,214,188 0.03% -- 0.00%
Tagihan Bruto - Berelasi 1,094,342,568,957 10.88% 1,294,404,848,993 12.26%
Jumlah 2,469,488,733,545 24.54% 3,019,453,808,302 28.60%
Liabilitas Liabilities
Utang Bank Jangka Pendek 1,848,707,183,960 20.13% 1,668,939,969,460 17.75%
Utang Usaha 47,077,581,763 0.51% 32,774,417,066 0.35%
Uang Muka dari Pelanggan 17,740,012,234 0.19% 25,285,755,393 0.27%
Jumlah 1,913,524,777,956 20.83% 1,727,000,141,919 18.37%
Pendapatan Usaha Revenues
Pendapatan Usaha 552,326,589,641 74.24% 984,743,288,676 68.57%
2021 2020
Revenues Total Short Term Bank Loans
Advances from Customers Account Payables Total Cash and Cash Equivalent
Others Receivable Trade Account Receivable
Gross Amount - Related 30 September/September 30, 31 Desember/December 31,
36. SEGMEN OPERASI 36. OPERATING SEGMENT
Perusahaan melaporkan segmen - segmen berdasarkan divisi - divisi operasi berikut:
The Companys’s reportable segments are based on the following operating divisions:
1. Precast 1. Precast
2. Readymix 2. Readymix
3. Jasa konstruksi 3. Construction service
Segmen precast, readymix dan jasa konstruksi dianggap sebagai segmen operasi terpisah oleh pengambil keputusan operasional. Untuk tujuan penyajian laporan keuangan, segmen - segmen operasi tersebut telah digabungkan ke dalam satu segmen operasi tunggal dengan mempertimbangkan faktor - faktor berikut:
The manufacture precast, readymix and construction service is considered as a separate operating segment by the chief operating decision maker. For financial statements presentation purposes, these individual operating segments have been aggregated into a single operating segment taking into account the following factors:
Segmen operasi memiliki margin laba kotor jangka panjang yang mirip;
These operating segments have similar long-term gross profit margins;
Sifat dari produk dan proses produksi yang sama; dan
The nature of the products and the production processes are similar;
and
Metode yang digunakan untuk mendistribusikan produk kepada pelanggan adalah sama.
The methods used to distribute the products to the customers are the same.
a. Informasi berdasarkan Produksi dan Jasa a. Information by Product and Services
Precast/ Readymix dan Quarry/ Konstruksi/ Jumlah/
Precast Readymix and Quarry Construction Total
Rp Rp Rp Rp
Pendapatan Usaha 374,211,111,223 277,396,011,989 92,378,196,961 743,985,320,173 Revenues Beban Pokok Pendapatan (482,077,564,144) (478,012,664,295) (83,043,757,445) (1,043,133,985,883) Cost of Goods Sales
Laba Bruto (107,866,452,921) (200,616,652,306) 9,334,439,516 (299,148,665,710) Gross Profit
Beban Usaha -- -- -- (131,224,441,079) Operating Expenses
Beban Pajak Penghasilan Final -- -- -- (3,285,750,399) Final Income Tax Expense
Penghasilan (Beban) Lain-lain Bersih -- -- -- 362,939,718,212 Others Income
Laba Sebelum Pajak dan Beban Keuangan -- -- -- (70,719,138,977) Profit Before Taxes
Beban Keuangan -- -- -- (363,349,353,546) Income Expenses
Laba Sebelum Pajak -- -- -- (434,068,492,523) Profit for the Year
Beban Pajak Penghasilan -- -- -- 155,019,186,095 Income Tax
Laba Bersih Tahun Berjalan (279,049,306,428) Profit for the Year
30 September/September 30 , 2021
7.48%
Precast/ Readymix/ Konstruksi/ Jumlah/ 5.85%
Precast Readymix Construction Total 18.73%
Rp Rp Rp Rp
Pendapatan Usaha 585,123,162,440 725,223,042,152 125,788,387,211 1,436,134,591,803 Revenues Beban Pokok Pendapatan (810,029,266,976) (841,258,548,556) (65,943,957,291) (1,717,231,772,823) Cost of Goods Sold
Laba Bruto (224,906,104,536) (116,035,506,404) 59,844,429,920 (281,097,181,020) Gross Profit
Beban Usaha -- -- -- (141,561,996,494) Operating Expenses
Beban Pajak Final -- -- -- (3,773,651,614) Final Income Tax Expense
Penghasilan (Beban) Lain-lain Bersih -- -- -- (471,229,196,325) Others Income
Laba Sebelum Pajak dan Beban Keuangan -- -- -- (897,662,025,453) Profit Before Taxes
-- -- -- (244,804,067,407) Financial Charges
Laba Sebelum Pajak -- -- -- (1,142,466,092,860) Profit for the Year
Beban Pajak Penghasilan -- -- -- -- Income Tax
Laba Bersih Tahun Berjalan (1,142,466,092,860) Profit for the Year
Beban Keuangan
30 September/September 30 , 2020
Precast/ Readymix dan Quarry/ Konstruksi/ Jumlah/
Precast Readymix and Quarry Construction Total
Rp Rp Rp Rp
Aset Assets
Piutang Usaha Account Receivables
Berelasi 247,281,013,509 524,198,105,333 555,672,803,965 1,327,151,922,808 Related Parties
Pihak Ketiga 186,516,829,888 529,275,820,226 6,951,371,915 722,744,022,028 Third Parties
Tagihan Bruto Gross Amount
Berelasi 172,537,600,029 4,450,159,770 917,354,809,158 1,094,342,568,957 Related Parties
Pihak Ketiga 183,526,973,384 5,016,751,505 7,282,463,403 195,826,188,292 Third Parties
Persediaan 613,771,277,134 300,972,132,890 50,134,876,814 964,878,286,838 Inventories
Aset Tetap - bersih 1,825,310,580,663 1,204,096,680,599 63,790,475,855 3,093,197,737,116 Property, Plant and Equipment - Net
Aset yang Tidak Dapat Dialokasikan -- -- -- 2,663,395,585,405 Unallocated Assets
Jumlah Aset 10,061,536,311,444 Total Assets
Liabilitas Liabilities
Liabilitas yang Tidak Dapat Dialokasikan -- -- -- 9,184,826,073,092 Unallocated Liabilities
Jumlah Liabilitas 9,184,826,073,092 Total Liabilities
30 September/September 30, 2021
Precast/ Readymix/ Konstruksi/ Jumlah/
Precast Readymix Construction Total
Rp Rp Rp Rp
Aset Assets
Piutang Usaha Account Receivables
Berelasi 513,616,046,742 454,561,416,972 541,132,518,297 1,509,309,982,011 Related Parties Pihak Ketiga 277,427,103,192 95,788,281,162 68,200,927 373,283,585,281 Third Parties
Tagihan Bruto Gross Amount
Berelasi 118,173,780,116 233,975,364,174 942,255,704,703 1,294,404,848,993 Related Parties
Pihak Ketiga 45,423,735,569 86,584,680,092 -- 132,008,415,661 Third Parties
Persediaan 570,402,639,671 443,706,353,238 62,222,349,598 1,076,331,342,507 Inventories Aset Tetap - bersih 3,374,199,728,074 1,055,188,095,148 506,531,207,278 4,935,919,030,500 Property, Plant and Equipment - Net
Aset yang Tidak Dapat Dialokasikan -- -- -- 1,236,293,534,290 Unallocated Assets
Jumlah Aset 10,557,550,739,243 Total Assets
Liabilitas Liabilities
Liabilitas yang Tidak Dapat Dialokasikan -- -- -- 9,400,121,261,159 Unallocated Liabilities
Jumlah Liabilitas 9,400,121,261,159 Total Liabilities
31 Desember/December 31 , 2020
b. Informasi berdasarkan wilayah geografis b. Information by geographical location
30 September/September 30, Desember 31/December 31
2021 2020
Rp Rp
Aset Assets
Luar Pulau Jawa 1,753,834,754,892 236,762,235,391 Outside Java Islands
Pulau Jawa 8,307,701,556,551 10,320,788,503,852 Java Islands
Jumlah 10,061,536,311,444 10,557,550,739,243 Total
\
30 September/September 30, Desember 31/December 31,
2021 2020
Rp Rp
Liabilitas dan Ekuitas Liabilities and Equity
Luar Pulau Jawa (794,074,173,533) 226,061,151,704 Outside Java Islands
Pulau Jawa 10,855,610,484,976 10,331,489,587,539 Java Islands
Jumlah 10,061,536,311,444 10,557,550,739,243 Total
30 September/September 30, 30 September/September 30 ,
2021 2020
Rp Rp
Pendapatan Usaha Revenues
Luar Pulau Jawa 208,654,739,447 443,283,148,749 Outside Java Islands
Pulau Jawa 535,330,580,726 992,851,443,054 Java Islands
Jumlah 743,985,320,173 1,436,134,591,803 Total
37. BANK GARANSI 37.BANK GUARANTEE
Pada tanggal 30 September 2021, Perusahaan teh memperoleh dan menggunakan bank garansi agai sebagai berikut:
As of September 30, 2021, the Company had receipt and used related bank guarantees as follows:
Nominal Garansi
Rp
BRI 13.500.000.000
BOSOW A 10.140.000.000
MANDIRI 505.610.994
BTN 52.554.040
Jumlah 24.198.165.034
Bank