ESTIMATES AND ASSUMPTIONS
28. TRANSACTIONS AND ACCOUNTS WITH RELATED PARTIES (continued)
Persentase terhadap Total Pendapatan/Beban yang Bersangkutan (%)/
Percentage to Total Related
Jumlah/Amount Income/Expenses (%)
2015 2014 2015 2014
(Enam Bulan/ (Enam Bulan/ (Enam Bulan/ (Enam Bulan/
Six Months) Six Months) Six Months) Six Months)
Pendapatan Neto Net Revenues
Pihak berelasi lainnya Other related party
HC Trading International HC Trading International.
Inc. (catatan 29g) 97.384 51.396 1,0973 0,5411 Inc. (note 29g)
Beban Pokok Pendapatan Cost of Revenues
Entitas asosiasi Associated company
PT Pama Indo Mining 43.381 52.819 0,8888 0,9976 PT Pama Indo Mining
Pihak-pihak berelasi lainnya Other related parties
HC Trading Malta Limited - 21.535 - 0,4067 HC Trading Malta Limited
Total 43.381 74.354 0,8888 1,4043 Total
Beban Penjualan Selling Expenses
Entitas asosiasi Associated company
PT Lintas Bahana Abadi 5.554 - 0,5070 - PT Lintas Bahana Abadi
Pihak berelasi lainnya Other related party
HC Trading International HC Trading International
Inc. (catatan 29g) 1.977 534 0,1805 0,0451 Inc. (note 29g)
Total 7.531 534 0,6875 0,0451 Total
Beban Umum dan Administrasi General and Administrative Expenses
Entitas asosiasi Associated company
PT Cibinong Center Industrial Estate 360 360 0,1059 0,1132 PT Cibinong Center Industrial Estate
Pihak-pihak berelasi lainnya Other related parties
HeidelbergCement AG 7.949 - 2,3377 - HeidelbergCement AG
Heidelcement Asia Pte. Ltd. 1.240 1.148 0,3647 0,3610 Heidelcement Asia Pte. Ltd.
ENCI B.V. 691 763 0,2032 0,2399 ENCI B.V. Sub-total 9.880 1.911 2,9056 0,6009 Sub-total Total 10.240 2.271 3,0115 0,7141 Total
Pendapatan Operasi Lain Other Operating Income
Entitas asosiasi Associated companies
PT Cibinong Center Industrial Estate 2.448 2.775 2,9495 3,5390 PT Cibinong Center Industrial Estate
PT Pama Indo Mining 429 429 0,5169 0,5471 PT Pama Indo Mining
Sub-total 2.877 3.204 3,4664 4,0861 Sub-total
Pihak-pihak berelasi lainnya Other related parties
HeidelbergCement Bangladesh 663 549 0,7988 0,7001 HeidelbergCement Bangladesh
Butra HeidelbergCement Sdn. Bhd. 249 244 0,3000 0,3112 Butra HeidelbergCement Sdn. Bhd.
HeidelbergCement India Limited - 291 - 0,3711 HeidelbergCement India Limited
HeidelbergCement AG - 55 - 0,0701 HeidelbergCement AG Sub-total 912 1.139 1,0988 1,4525 Sub-total Total 3.789 4.343 4,5652 5,5386 Total
Equity in net earnings of associated
Bagian atas laba neto entitas asosiasi companies
Entitas asosiasi Associated companies
PT Cibinong Center Industrial Estate 7.373 5.698 56,6544 56,4158 PT Cibinong Center Industrial Estate
28. TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI (lanjutan)
28. 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. 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 4. HC Trading Malta Limited Di bawah pengendalian yang sama/ Pembelian semen/Purchase of cement
Under common control
5. HeidelbergCement AG Di bawah pengendalian yang sama/ Jasa tenaga ahli dan pengembalian biaya Under common control perjalanan dinas/Professional fee and
reimbursement of travelling expenses
6. HeidelbergCement Asia Pte. Ltd. Di bawah pengendalian yang sama/ Pengembalian biaya perjalanan dinas/ Under common control Reimbursement of travelling expenses 7. 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
8. HeidelbergCement India Limited Di bawah pengendalian yang sama/ Jasa tenaga ahli/Professional fee
Under common control
9. HeidelbergCement Technology Di bawah pengendalian yang sama/ Jasa tenaga ahli/Professional fee Center GmbH Under common control
10. Heidelcement Asia Pte. Ltd. Di bawah pengendalian yang sama/ Jasa manajemen/Management fee
Under common control
11. PT Cibinong Center Industrial Estate Entitas asosiasi/ Sewa gudang, penjualan air dan listrik dan Associated company bagian atas laba entitas asosiasi/Warehouse
rental, sale of water and electricity and equity
in net earnings of associated company
12. PT Lintas Bahana Abadi Entitas asosiasi/ Sewa kapal dan bagian atas laba entitas asosiasi/ Associated company Charter of vessel and equity in net earnings of
associated company
13. PT Pama Indo Mining Entitas asosiasi/ Jasa penambangan, jasa manajemen, piutang Associated company dividen dan bagian atas laba entitas asosiasi/
Mining service fee, management fee, dividend
receivable and equity in net earnings of
associated company
14. SA Cementeries CBR Cementbedrijven Di bawah pengendalian yang sama/ Pengembalian biaya perjalanan dinas/ Under common control 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-pihak berelasi.
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 receivables or payables.
Jumlah gaji dan kompensasi lainnya yang diberikan kepada manajemen kunci masing-masing adalah sebesar Rp39.319 dan Rp30.643 untuk enam bulan yang berakhir pada tanggal 30 Juni 2015 dan 2014, yang semuanya merupakan imbalan kerja jangka pendek.
Total salaries and other compensation benefits paid to key management amounted to Rp39,319 and Rp30,643 for the six months ended June 30, 2015 and 2014, respectively, which are all short-term employee benefits.
28. TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI (lanjutan)
28. 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
Transactions with related parties are conducted under terms and conditions agreed between the
29. PERJANJIAN-PERJANJIAN DAN KOMITMEN