30 Juni/ 31 Des/
17. UTANG JANGKA PANJANG (lanjutan) LONG-TERM DEBTS (continued)
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
1. SKDA 1. SKDA
SKDA memperoleh fasilitas kredit investasi dari BCA dengan total pagu kredit sebesar Rp95.000.000.000 yang telah diterima SKDA pada tanggal 8 November 2010. Pinjaman dari fasilitas ini telah diangsur secara triwulanan mulai tanggal 8 Februari 2011 sampai dengan 8 November 2014. Pinjaman dari BCA tersebut dijamin dengan piutang usaha senilai Rp50.000.000.000, persediaan senilai Rp20.000.000.000 dan aset tetap milik SKDA senilai Rp130.500.000.000 (Catatan 5, 7 dan10). Pada 30 Juni 2016 dan 31 Desember 2015 tidak ada saldo terutang dari fasilitas kredit ini
SKDA obtained an investment credit facility from
BCA with a maximum amount of
Rp95,000,000,000 the proceeds of which were received by SKDA on November 8, 2010. The loan had been paid in quarterly installments starting from February 8, 2011 to November 8, 2014. The loan was collateralized by SKDA’s
trade receivables amounting to
Rp50,000,000,000, inventories amounting to Rp20,000,000,000 and fixed assets amounting to Rp130,500,000,000 (Notes 5, 7 and 10). As of June 30, 2016 and December 31,2015 there was no outstanding loan balance from this credit facility.
SKDA juga memperoleh fasilitas Letter of Credit (L/C) sebesar US$1.500.000 dari BCA. Fasilitas ini telah diperpanjang sampai dengan
bulan Maret 2017. Pada tanggal
30 Juni 2016 fasilitas tersebut belum digunakan.
SKDA also obtained a Letter of Credit (L/C) facility amounting to US$1,500,000 from BCA. This facility has been extended to March, 2017. As of June 30, 2016, the facility has not been used.
SKDA juga memperoleh fasilitas kredit investasi dari BCA dengan total pagu kredit sebesar Euro8.100.000 untuk membiayai pembelian mesin pabrik di Mojokerto. Pinjaman ini memiliki jangka waktu 5 tahun terhitung dari tanggal penarikan fasilitas ini. Pada tanggal 31 Desember 2015, suku bunga atas fasilitas ini sebesar 10,75% per tahun. Pada 30 Juni 2016 saldo pinjaman dari fasilitas ini sebesar Rp. 37.999.103.312.
SKDA also obtained an investment credit facility from BCA with a maximum amount of Euro8,100,000 to finance the purchase of machineries on plant in Mojokerto. The duration of this facility is for 5 years from the withdrawal of this facility. As of December 31, 2015, the interest rate for this facility is amounting to 10.75% per year.
As of June 30,2016 the outstanding loan from this credit facility amounted to Rp. 37,999,103,312.
17. UTANG JANGKA PANJANG (lanjutan) 17. LONG-TERM DEBTS (continued)
PT Bank Central Asia Tbk (BCA) (lanjutan) PT Bank Central Asia Tbk (BCA) (continued)
2. AAK 2. AAK
Pada tanggal 4 Juli 2012, AAK memperoleh fasilitas kredit investasi dari BCA dengan pagu kredit sebesar Rp130.000.000.000. Pada bulan Juli 2013, AAK melakukan penarikan sebesar Rp30.000.000.000. Pinjaman ini terutang dalam cicilan triwulanan yang dimulai sejak bulan Januari 2014 sampai dengan bulan Oktober 2018. Pinjaman ini dijamin dengan piutang usaha, tanah, bangunan, mesin dan peralatan pabrik dan persediaan milik SKDA, dan tanah, bangunan dan mesin dan peralatan pabrik milik AAK (Catatan 5, 7 dan 10). Selama tahun 2016 AAK telah melakukan
pembayaran cicilan pokok sebesar
Rp3.461.538.459.
Pada tanggal 30 Juni 2016 dan 31 Desember 2015 saldo pinjaman dari fasilitas ini masing-masing sebesar Rp6.923.076.923 dan Rp10.384.615.382.
On July 4, 2012, AAK obtained an investment credit facility from BCA with a maximum amount of Rp130,000,000,000. In July 2013, AAK
withdrawnthe loan amounted
Rp30,000,000,000.The loan is payable in quarterly installments starting from January 2014 until October 2018.
The loan is collateralized by SKDA’s trade receivables, land, building, machineries and inventory, and AAK’s land, building and machineries (Notes 5, 7 and 10).
During 2016, AAK had paid the loan installments totaling Rp3.461.538.459.
As of June 30, 2016 and December 31, 2015, the outstanding balance of the loan amounted to
Rp6.923.076.923 and 10,384,615,382,
respectively. Berdasarkan perjanjian kredit dengan BCA,
SKDA dan AAK diwajibkan untuk memenuhi beberapa ketentuan dan kewajiban, antara lain menjaga rasio-rasio keuangan tertentu:
(1) Current ratio (CR) minimal 1 kali (2) Debt to Equity Ratio (DER) maksimal
2,00 kali
(3) EBITDA/(bunga+pokok) minimal 1,5 kali.
Under the loan agreement with BCA, SKDA and AAK
must comply with several covenants and
requirements, such as maintaining the following financial ratios:
(1) Current ratio (CR) at the minimum of 1 time (2) Debt to Equity Ratio (DER) at the maximum
of 2.00 times
(3) EBITDA/(interest+principal) at the minimum of 1.5 times.
Pada tanggal 30 Juni 2016, SKDA dan AAK telah memenuhi kewajibannya dan ketentuan di atas.
As of June 30, 2016, SKDA and AAK are already comply with the above covenants.
17. UTANG JANGKA PANJANG (lanjutan) 17. LONG-TERM DEBTS (continued)
Utang Kepada Pemasok Due to Suppliers
Utang kepada pemasok terutama merupakan utang kepada Sacmi Hong Kong, dan B&T Group S.p.A atas pembelian mesin dan peralatan milik SKDA dan AAK, yang dibiayai dengan fasilitas Letter of Credit (L/C) yang diperoleh dari BNI.
The amounts due to suppliers mainly represent the payable to Sacmi Hong Kong, and B&T Group S.p.A representing the acquisition cost of machinery and equipment of SKDA and AAK, financed by Letter of Credit (L/C) facility obtained from BNI.
18. LIABILITAS IMBALAN KERJA 18. EMPLOYEE BENEFITS LIABILITY
Grup mencatat liabilitas imbalan kerja untuk
seluruh karyawan tetap yang berhak
berdasarkan Undang-undang Tenaga Kerja No. 13/2003 tanggal 25 Maret 2003. Liabilitas imbalan kerja ini tidak didanai.
The Group provides benefits to its qualified employees based on the provisions of Labor Law No. 13/2003 dated March 25, 2003. The benefits are unfunded.
Tabel berikut ini merangkum komponen- komponen atas beban imbalan kerja karyawan yang diakui dalam laporan laba rugi komprehensif konsolidasian dan total yang disajikan dalam laporan posisi keuangan konsolidasian sebagai liabilitas imbalan kerja yang dihitung oleh aktuaris independen
(PT Dian Artha Tama) dalam laporannya
bertanggal 25 Februari 2016 untuk tahun 2015 dan bertanggal 5 Januari 2015 untuk tahun 2014 untuk Perusahaan, ANK, SKDA, AAK dan PGK.
The following tables summarize the components of employee benefits expense recognized in the consolidated statement of comprehensive income and amounts recognized in the consolidated statement of financial position as employee benefits liability as determined by an independent firm of actuaries (PT Dian Artha Tama) in its reports dated
February 25, 2016 for 2015 and dated
January 5, 2015 for 2014 for the Company, ANK, SKDA, AAK and PGK.
a. Beban imbalan kerja a. Employee benefits expense
30 Juni/ 31 Des/
June,30 Dec 31,
2016 2015
Biaya jasa kini 4.357.567.212 3.683.793.999 Current service cost
Biaya bunga - 2.917.448.755 Interest cost
Efek pembatasan/penyelesaian Effect of curtailment/settlement
rugi/(laba) - - loss/(gain)
Beban imbalan kerja 4.357.567.212 6.601.242.754 Employee benefits expense
b. Liabilitas imbalan kerja b. Employee benefits liability
Berikut ini merupakan mutasi liabilitas
imbalan kerja: The following table represent movements in employee benefits liability:
30 Juni/ 31 Des/
June,30 Dec 31,
2016 2015
Saldo awal tahun 33.731.539.074 34.322.926.514 Balance at beginning of year
Penyisihan selama tahun berjalan 4.357.567.212 6.601.242.754 Provision during the year
Pembayaran imbalan kerja (657.789.117) (3.171.874.443) Employee benefit expense
Penghasilan komprehensif lain - (4.020.755.751) Other Comprehensive Income
Saldo akhir tahun 37.431.317.169 33.731.539.074 Balance at and of year