FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 (UNAUDITED)
31. TRANSAKSI DENGAN PIHAK BERELASI (Lanjutan)
31. TRANSACTIONS WITH RELATED PARTIES (Continued)
d. Utang pihak berelasi d. Due to related parties
30 Juni / 31 Desember / June 30, December 31,
2015 2014
Lain-lain (masing-masing Others (each below
dibawah Rp1 miliar) 270.340 288.431 Rp1 billion)
Total 270.340 288.431 Total
Persentase terhadap Total Percentage to Total
Liabilitas 0,01% 0,01% Liabilities
Seluruh utang pihak berelasi menggunakan mata uang Rupiah.
All due to related parties are denominated in Rupiah currency.
e. Investasi pada entitas asosiasi e. Investment in associates
30 Juni / 31 Desember / June 30, December 31,
2015 2014
PT Viva Sport Indonesia 4 775.892 805.223 PT Viva Sport Indonesia 4 PT Viva Sport Indonesia 3 595.603 599.885 PT Viva Sport Indonesia 3 PT Viva Sport Indonesia 2 557.965 558.032 PT Viva Sport Indonesia 2
Total 1.929.460 1.963.140 Total
Persentase terhadap Total Aset 0,03% 0,03% Percentage to Total Assets
Rincian investasi pada entitas asosiasi pada tanggal 30 Juni 2015 dan Desember 2014 adalah sebagai berikut:
The details of investment in associates as of June 30, 2015 and December 31, 2014 were as follows:
Penambahan Investasi
Saldo selama Tahun Saldo
Persentase 1 Januari/ Berjalan/ Bagian 30 Juni/
Kepemilikan/ Balance Additional Rugi Neto/ Balance
Ownership January 1, Investment Equity in Net June 30,
Interests 2015 During the Year Loss 2015
PT Viva Sport Indonesia 4 30% 805.223 - (29.331) 775.892 PT Viva Sport Indonesia 4 PT Viva Sport Indonesia 3 31% 599.885 - (4.282) 595.603 PT Viva Sport Indonesia 3 PT Viva Sport Indonesia 2 31% 558.032 - (67) 557.965 PT Viva Sport Indonesia 2 Total 1.963.140 - (33.680) 1.929.460 Total
30 Juni 2015 / June 30, 2015
PT VISI MEDIA ASIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2015 (TIDAK DIADUIT)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
PT VISI MEDIA ASIA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 (UNAUDITED)
(Expressed in thousands of Rupiah, unless otherwise stated)
31. TRANSAKSI DENGAN PIHAK BERELASI
(Lanjutan)
31. TRANSACTIONS WITH RELATED PARTIES (Continued)
Penambahan Investasi
Saldo selama Tahun Saldo
Persentase 1 Januari/ Berjalan/ Bagian 31 Desemberi/
Kepemilikan/ Balance Additional Rugi Neto/ Balance
Ownership January 1, Investment Equity in Net December 31,
Interests 2014 During the Year Loss 2014
PT Digital Media Asia 49% - 2.124.964 (2.124.964) - PT Digital Media Asia PT Viva Sport Indonesia 4 30% 828.925 - (23.702) 805.223 PT Viva Sport Indonesia 4 PT Viva Sport Indonesia 3 31% 602.908 - (3.023) 599.885 PT Viva Sport Indonesia 3 PT Viva Sport Indonesia 2 31% 558.166 - (134) 558.032 PT Viva Sport Indonesia 2
Total 1.989.999 2.124.964 (2.151.823) 1.963.140 Total
31 December 2014 / December 31, 2014
Pada tanggal 30 Juni 2015 dan 31 Desember 2014, nilai investasi pada DMA sebesar nil.
As of June 30, 2015 and December 31, 2014, the value of the Company’s investment in DMA is nil.
Rincian total aset dan liabilitas entitas asosiasi pada tanggal 30 Juni 2015 dan 31 Desember 2014 adalah sebagai berikut:
Details of total assets and liabilities of associates as of June 30, 2015 and December 31, 2014 were as follows:
Total Aset/ Total Liabilitas/ Total Aset/ Total Liabilitas/
Total Assets Total Liabilities Total Assets Total Liabilities
PT Digital Media Asia 465.935.844 693.749.307 485.913.762 639.977.285 PT Digital Media Asia PT Viva Sport Indonesia 4 3.239.634 873.293 5.458.923 3.073.817 PT Viva Sport Indonesia 4 PT Viva Sport Indonesia 3 1.597.779 11.464.000 3.093.738 1.500.110 PT Viva Sport Indonesia 3 PT Viva Sport Indonesia 2 16.800.288 15.000.400 16.800.504 15.000.400 PT Viva Sport Indonesia 2 Total 487.573.545 721.087.000 511.266.927 659.551.612 Total
30 Juni 2015 / June 30, 2015 31 Desember 2014 / December 31, 2014
Rincian total pendapatan dan rugi neto dari entitas asosiasi untul periode enam bulan yang berakhir pada tanggal 30 Juni 2015 dan 2014 adalah sebagai berikut:
Details of total revenues and net losses of associates for the six-month periods ended June 30, 2015 and 2014 were as follows:
Pendapatan/ Rugi neto/ Pendapatan/ Rugi neto/
Revenue Net Loss Revenue Net Loss
PT Digital Media Asia 1.896.146 66.643.349 7.427.729 20.864.631 PT Digital Media Asia PT Viva Sport Indonesia 4 - (97.770) - (60.239) PT Viva Sport Indonesia 4 PT Viva Sport Indonesia 3 - (13.813) - (4.660) PT Viva Sport Indonesia 3 PT Viva Sport Indonesia 2 - (216) - (216) PT Viva Sport Indonesia 2 Total 1.896.146 66.531.550 7.427.729 20.799.516 Total
Enam Bulan / Six Months
30 Juni 2014 / June 30, 2014 Enam Bulan / Six Months 30 Juni 2015 / June 30, 2015
PT VISI MEDIA ASIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2015 (TIDAK DIADUIT)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
PT VISI MEDIA ASIA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 (UNAUDITED)
(Expressed in thousands of Rupiah, unless otherwise stated)
31. TRANSAKSI DENGAN PIHAK BERELASI (Lanjutan)
31. TRANSACTIONS WITH RELATED PARTIES (Continued)
f. Imbalan yang diberikan ke Dewan Komisaris dan Direksi adalah sebagai berikut:
f. Compensation paid to Boards of Commissioners and Directors was as follows:
2015 2014
Enam Bulan/ Enam Bulan/
Six Months Six Months
Dewan Komisaris Boards of Commissioners
Imbalan jangka pendek 1.352.870 1.478.400 Short-term benefits
Direksi Boards of Directors
Imbalan jangka pendek 10.289.631 13.232.149 Short-term benefits
Total 11.642.501 14.710.549 Total
30 Juni / June 30,
Manajemen kunci Kelompok Usaha terdiri dari Dewan Komisaris dan Direksi Perusahaan.
The Group’s key management consisted of the Company’s Boards of Commissioners and Directors.
g. Sifat hubungan dengan pihak berelasi g. Nature of relationship with related parties
Sifat hubungan dengan pihak berelasi adalah sebagai berikut:
The nature of the relationships with related parties are as follows:
PT Bakrie Global Ventura merupakan pemegang saham mayoritas Perusahaan.
PT Bakrie Global Ventura is the majority shareholder of the Company.
PT Recapital Advisors merupakan pemegang saham minoritas PT Redal Semesta.
PT Recapital Advisors is a minority shareholder of PT Redal Semesta.
PT Bakrie Telecom Tbk dan PT Bumi Resources Tbk merupakan perusahaan dalam Kelompok Usaha Bakrie.
PT Bakrie Telecom Tbk and PT Bumi Resources Tbk are companies under the Bakrie Group.
PT Viva Sport Indonesia 1 merupakan investasi pada aset keuangan AFS.
PT Viva Sport Indonesia 1 is the investment in AFS financial asset.
PT Viva Sport Indonesia 3 dan 4 merupakan entitas asosiasi dari PT Asia Global Media.
PT Viva Sport Indonesia 3 and 4 are associated companies of PT Asia Global Media.
PT Viva Sport Indonesia 2 merupakan entitas asosiasi dari PT Redal Semesta.
PT Viva Sport Indonesia 2 is an associated company of PT Redal Semesta.
PT Visi Perjalanan Inkubator merupakan entitas asosiasi dari PT Viva Media Baru.
PT Visi Perjalanan Inkubator is an associated company of PT Viva Media Baru.
PT Digital Media Asia merupakan entitas asosiasi dari perusahaan.
PT Digital Media Asia is an associated company of the Company.
Dalam kegiatan usaha yang normal, Kelompok Usaha melakukan transaksi dengan pihak yang berelasi pada tingkat harga dan persyaratan yang disetujui kedua belah pihak.
In the normal course of business, the Group has engaged in transactions with related parties that are conducted based on the agreed terms and conditions.
PT VISI MEDIA ASIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2015 (TIDAK DIADUIT)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
PT VISI MEDIA ASIA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 (UNAUDITED)
(Expressed in thousands of Rupiah, unless otherwise stated)
32. INSTRUMEN KEUANGAN 32. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan taksiran nilai wajar dari instrumen keuangan yang dicatat di laporan posisi keuangan konsolidasian interim pada pelaporan periode:
The following table sets forth the carrying amounts and estimated fair values of financial instruments that were carried on the interim consolidated statements of financial position as of end of reporting period:
Nilai Tercatat/ Nilai Tercatat/
Carrying Nilai Wajar/ Carrying Nilai Wajar/
Amounts Fair Values Amounts Fair Values
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 572.891.809 572.891.809 462.628.250 462.628.250 Cash and cash equivalents Kas yang dibatasi
penggunaannya 433.714.732 433.714.732 123.219.677 123.219.677 Restricted cash Piutang usaha - neto 720.601.992 720.601.992 964.855.540 964.855.540 Trade receivables - net Piutang lain-lain - neto 37.116.645 37.116.645 151.866.887 151.866.887 Other receivables - net Piutang pihak berelasi 566.955.712 566.955.712 528.696.352 528.696.352 Due from related parties Jaminan sewa 9.334.485 9.334.485 7.950.675 7.950.675 Rental deposits
FVTPL FVTPL
Derivatif aset 4.458.474 4.458.474 14.902.846 14.902.846 Derivative asset
Aset keuangan AFS AFS Financial Assets
Investasi jangka pendek - - 394.339.724 394.339.724 Short-term investments Investasi saham unquoted 100.000 100.000 100.000 100.000 Investment in unquoted shares Total Aset Keuangan 2.345.173.849 2.345.173.849 2.648.559.951 2.648.559.951 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Diukur pada biaya perolehan
diamortisasi At amortized cost
Utang usaha 179.750.562 179.750.562 105.977.998 105.977.998 Trade payables Utang lain-lain 11.203.339 11.203.339 8.920.539 8.920.539 Other payables Beban masih harus dibayar 133.096.448 133.096.448 115.560.664 115.560.664 Accrued expenses Utang pihak berelasi 270.340 270.340 288.431 288.431 Due to related parties Pinjaman bank jangka panjang 2.987.848.994 3.035.649.783 2.901.541.117 2.971.293.504 Long-term bank loan Liabilitas pembiayaan konsumen 7.487.926 7.487.926 7.460.424 7.460.424 Consumer finance liabilities Total Liabilitas Keuangan 3.319.657.609 3.367.458.398 3.139.749.173 3.209.501.560 Total Financial Liabilities
30 Juni 2015 / June 30, 2015 31 Desember 2014 / December 31, 2014
Berdasarkan PSAK 60, “Instrumen Keuangan:
Pengungkapan”, terdapat tingkat hirarki nilai wajar sebagai berikut:
Based on PSAK 60, ”Financial Instruments:
Disclosures,” there are levels of fair value hierarchy as follows:
(a) harga kuotasian (tidak disesuaikan) dalam pasar aktif untuk aset atau liabilitas yang identik (tingkat 1),
(a) quoted prices (unadjusted) on active markets for identical assets or liabilities (level 1),
(b) input selain harga kuotasian yang termasuk dalam tingkat 1 yang dapat diobservasi untuk aset atau liabilitas, baik secara langsung (misalnya harga) atau secara tidak langsung (misalnya derivasi dari harga) (tingkat 2), dan
(b) inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (as prices) or indirectly (derived from market prices) (level 2), and
(c) input untuk aset atau liabilitas yang bukan berdasarkan data pasar yang dapat diobservasi (input yang tidak dapat diobservasi) (tingkat 3).
(c) inputs for the asset or liability that are not based on observable market data (unobservable inputs) (level 3).
Metode dan asumsi berikut ini digunakan untuk mengestimasi nilai wajar untuk setiap kelompok instrumen keuangan sepanjang nilai tersebut dapat diestimasi:
The following methods and assumptions were used to estimate the fair value of each class of financial instrument for which it is practicable to do so:
PT VISI MEDIA ASIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2015 (TIDAK DIADUIT)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
PT VISI MEDIA ASIA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 (UNAUDITED)
(Expressed in thousands of Rupiah, unless otherwise stated)