LAPORAN KEUANGAN
KONSOLIDASIAN
TRIWULAN – III
Periode 9 (Sembilan) Bulan
Yang Berakhir Pada 30 September 2016
PT SIGMAGOLD INTI PERKASA Tbk
dan
PT SIGMAGOLD INTI PERKASA TBK
Laporan posisi keuangan konsolidasian
Laporan laba rugi komprehensif konsolidasian
Laporan perubahan ekuitas konsolidasian
Laporan arus kas konsolidasian
Catatan atas laporan keuangan konsolidasian
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3
4
5
6
Consolidated statements of financial position
Consolidated statements of comprehensive income
Consolidated statements of changes in equity
Consolidated statements of cash flows
Notes September 30,2016 December 31,2015
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 2d,2o,5 3.056.961.495 3.201.361.187 Cash and b ank
Piutang us aha Trade receivab les
Pihak berelas i 2q,6,32 - 1.024.456.120 Related parties Pihak ketiga (s etelah dikurangi penyis ihan Third parties ( nett of provision for
penurunan nilai Rp8.292.220.054 im pairm ent Rp8.292.220.054
dan Rp7.577.181.996 6 63.800.163.719 66.559.907.526 and R p7.577.181.996 30 Septem ber 2016 dan 31 Des em ber 2015) Septem b er 30, 2016 and Decem b er 31, 2015)
Piutang lain-lain Others receivab les
Pihak berelas i 2q,7,32 - 120.125.987 Related parties
Pihak ketiga (s etelah dikurangi Third parties ( nett of
penyis ihan penurunan nilai provision for im pairm ent
Rp20.309.177.722 dan Rp18.109.177.722 7 114.486.276.103 111.375.428.603 Rp20.309.177.722 and Rp18.109.177.722 30 Septem ber 2016 dan 31 Des em ber 2015) Septem b er 30, 2016 and Decem b er 31, 2015)
Pers ediaan (s etelah dikurang Inventories (nett of
Rp8.190.604.871 dan Rp7.129.257.023 Rp8.190.604.871 and Rp7.129.257.023
30 Septem ber 2016 dan 31 Des em ber 2015) 8 33.000.885.344 31.890.751.546 Septem b er 30, 2016 and Decem b er 31, 2015 ) Uang m uka 9 40.401.802.305 41.190.025.621 Advance paym ent Pajak dibayar di m uka 2n,19a 6.479.634.353 6.534.842.457 Prepaid taxes Biaya dibayar di m uka 2e,10 7.772.496.015 8.423.302.195 Prepaid expenses
Total As et Lancar 268.998.219.334 270.320.201.242 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang berelas i - tidak lancar 2q,11 46.663.604.159 46.663.604.159 Related parties receivab le - non current Inves tas i jangka panjang lainnya 2f,12 686.582.784.449 694.169.743.793 Long-term investm ent As et pajak tangguhan 2n,19d 43.115.069.616 43.115.069.616 Deferred tax assets
As et tetap (s etelah dikurangi Fixed assets (nett of
akum ulas i penyus utan s ebes ar accum ulated depreciation of
Rp12.265.227.675 dan Rp12,265,227,675 and
Rp.11.494.963.238 2g,2i,2h,13 38.389.206.171 39.159.470.608 Rp11.494.963.238 30 Septem ber 2016 dan 31 Des em ber 2015) Septem b er 30, 2016 and Decem b er 31, 2015) As et eks ploras i dan evaluas i 2h,2i,14 48.812.782.591 46.748.962.536 Exploration and evaluation assets As et lain-lain 15 10.320.773.164 11.220.773.164 Others assets
Total As et Tidak Lancar 873.884.220.150 881.077.623.876 Total Non-Current Assets
TOTAL ASET 1.142.882.439.484 1.151.397.825.118 TOTAL ASSETS
Notes September 30,2016 December 31,2015
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Utang bank jangka pendek 16 98.476.300.502 98.840.437.708 Short-term of b ank loan
Utang us aha : Trade payab les
Pihak ketiga 17 8.193.036.103 5.348.344.681 Third parties
Utang lain-lain Others payab les
Pihak berelas i 2q,18,32 1.501.861.026 1.510.382.631 Related parties Pihak ketiga 18 1.640.003.100 1.640.003.100 Third parties Utang pajak 2n,19b 17.833.900.662 17.925.564.480 Taxes payab les Biaya yang m as ih harus dibayar 20 4.049.925.516 4.204.155.547 Accrued expenses Pendapatan diterim a di m uka 21 187.079.391 59.948.225 Unearned revenue
Total Liabilitas Jangka Pendek 131.882.106.300 129.528.836.372 Total Short-term Liab ilities
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
Kewajiban im balan kerja 2m ,22 3.756.345.435 3.756.345.435 Em ployee b enefit ob ligations Utang inves tas i 23,35d,34e,36 13.100.000.000 13.100.000.000 Investm ent liab ilities
Total Liabilitas Jangka Panjang 16.856.345.435 16.856.345.435 Total Long-term Liab ilities
Total Liabilitas 148.738.451.735 146.385.181.807 Total Liab ilities
EKUITAS EQUITY
YANG DAPAT DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO OWNERS
PEMILIK ENTITAS INDUK OF THE PARENT
Modal s aham - nom inal Rp200 Capital stock - Rp200 par
per lem bar s aham value per share
Modal das ar - 6,711,459,120 Authoriz ed capital - 6.711.459.120
lem bar s aham shares
Modal ditem patkan dan dis etor penuh Issued and fully paid capital stock
5,502,083,747 lem bar s aham pada 24 1.100.416.749.400 1.100.416.749.400 5,502,083,747 shares Tam bahan m odal dis etor 25 (2.196.887.005) (2.196.887.005) Additional paid in capital Defis it (55.655.968.871) (45.517.332.413) Deficit
Penghas ilan kom prehens if lain : Other com prehensive incom e :
Kerugian aktuarial liabilitas im balan Actuarial loss on long-term em ployee
kerja jangka panjang 3.239.854.777 3.239.854.777 b enefits liab ility Kom ponen ekuitas lainnya 26 (116.511.974.857) (116.511.974.857) Other com ponent of equity
Ekuitas yang dapat diatribus ikan Equity attrib utab le to
kepada pem ilik entitas induk 929.291.773.444 939.430.409.902 the owners of the parent Kepentingan nonpengendali 27 64.852.214.305 65.582.233.409 Non-controlling interest
Ekuitas - Neto 994.143.987.749 1.005.012.643.311 Equity - Net
TOTAL LIABILITAS DAN EKUITAS 1.142.882.439.484 1.151.397.825.118 TOTAL LIABILITIES AND EQUITY
Catatan/ 30 September 2016/ 30 September 2015/ Notes September 30,2016 September 30,2015
PENJUALAN DAN PENDAPATAN-NETO 2i,28 46.829.315.880 50.307.079.062 SALES AND REVENUES - NETT
BEBAN POKOK PENDAPATAN 2i,29 40.662.918.280 44.771.667.542 COST OF REVENUES
LABA BRUTO 6.166.397.600 5.535.411.520 GROSS PROFIT
BEBAN LAIN-LAIN BERSIH OTHER EXPENSES NETT
P endapatan lain-lain - neto 2i,31 (6.103.952.662) (1.085.312.747) Others income - nett
Beban penjualan 2i,30 (4.878.594.207) (3.083.369.031) Selling expenses
Beban umum dan administrasi 2i,30 (6.052.506.293) (8.933.055.485) General administrative expense
Beban Lain-lain - Neto (17.035.053.162) (13.101.737.263) Other Loss - Net
RUGI SEBELUM MANFAAT INCOME BEFORE
PAJ AK PENGHASILAN (10.868.655.562) (7.566.325.743) INCOME TAX BENEFIT
P ajak Penghasilan 2n,19d - 1.604.910.846 Income Tax
RUGI TAHUN BERJ ALAN (10.868.655.562) (5.961.414.897) PROFIT FOR THE YEAR
PENDAPATAN (KERUGIAN) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)
Rugi aktuarial atas liabilitas imbalan Actuarial loss on long-term
kerja jangka panjang - - employee benefits liability
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJ ALAN (10.868.655.562) (5.961.414.897) FOR THE YEAR
Total rugi komprehensif tahun berjalan Total comprehensive loss for the year
yang diatribusikan kepada : attributable to
P emilik entitas induk (10.138.636.458) (5.736.345.126) Owners of the parent
Kepentingan nonpengendali (730.019.104) (225.069.771) Non-controlling interest
Total (10.868.655.562) (5.961.414.897) Total
(Rugi) laba tahun berjalan yang (Loss) income for the year
dapat diatribusikan kepada : attributable to
P emilik entitas induk (10.138.636.458) (5.736.345.126) Owners of the parent
Kepentingan nonpengendali (730.019.104) (225.069.771) Non-controlling interest
Total (10.868.655.562) (5.961.414.897) Total
LABA PER SAHAM 2q (1,98) (1,08) BASIC EARNINGS
M odal Ak um ulas i k e rugian
Dite m patk an dan ak tuar ial liabilitas im balan
Dis e tor Pe nuh/ Tam bahan Kom pone n k e rja jangk a panjang/ Ke pe ntingan
Issued a nd M odal Dis e tor/ Ek uitas Lainnya/ Cummul a ti ve a ctua ri a l Nonpe nge ndali/
Ful l y P a i d Addi ti ona l Pa i d-i n De fis it/ O ther Components l oss on l ong-term Non-control l i ng Ek uitas /
Ca pi ta l Stock Ca pi ta l Defi ci t of Equi ty empl oyee benefi ts
l i a bi l i ty
Interest Equi ty
Saldo tanggal 1 Januari 2014, s e te lah 1.100.416.749.400 (2.196.887.005) (25.454.829.239) (116.511.974.857) 3.286.254.937 66.828.878.383 1.026.368.191.619 Ba l a nce a s of Ja nua ry 1, 2014,
pe nyajian k e m bali a s resta ted
Pengukuran kembali kew ajiban Remeasurement of employee benefit
imbalan kerja - - - - 240.642.083 - 240.642.083 obligations
Laba tahun berjalan - - 3.182.138.203 - - (892.874.504) 2.289.263.699 Profit for the year
Saldo tanggal 31 De s e m be r 2014, s e te lah Ba l a nce a s of December 31, 2014
pe nyajian k e m bali 1.100.416.749.400 (2.196.887.005) (22.272.691.036) (116.511.974.857) 3.526.897.020 65.936.003.879 1.028.898.097.401 a s resta ted
Penghasilan komprehensif lain Other comprehensive income
Pengukuran kembali kew ajiban Remeasurement of employee benefit
imbalan kerja - - - - (287.042.243) - (287.042.243) obligations
Rugi tahun berjalan - - (23.244.641.377) - - (353.770.470) (23.598.411.847) Loss for the year
Saldo 31 De s e m be r 2015 1.100.416.749.400 (2.196.887.005) (45.517.332.413) (116.511.974.857) 3.239.854.777 65.582.233.409 1.005.012.643.311 Ba l a nce a s of December 31, 2015
Penghasilan komprehensif lain Other comprehensive income
Pengukuran kembali kew ajiban Remeasurement of employee benefit
imbalan kerja - - - - - - - obligations
Rugi tahun berjalan - - (10.138.636.458) - - (730.019.104) (10.868.655.562) Loss for the year
Saldo 30 Se pte m be r 2016 1.100.416.749.400 (2.196.887.005) (55.655.968.871) (116.511.974.857) 3.239.854.777 64.852.214.305 994.143.987.749 Ba l a nce a s of September 30, 2016
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITES
Penerim aan dari pelanggan 50.613.515.807 54.316.019.920 Receipt from custom ers
Pem bayaran kepada pem as ok dan Paym ent to suppliers and
beban operas ional (43.778.048.883) (43.091.255.060) operational expenses Pem bayaran kas kepada karyawan (4.440.304.973) (5.767.609.145) Paym ents of em ployee
Kas Neto Diperoleh dari Net Cash Provided b y
Aktivitas Operas i 2.395.161.951 5.457.155.715 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penerim aan dari penjualan as et tetap - 151.720.190 Proceeds from sales of fixed assets As et eks ploras i dan evaluas i (2.063.820.055) (1.531.951.785) Exploration and evaluation assets
Kas Neto (Digunakan untuk) Net Cash (Used in)
Aktivitas Inves tas i (2.063.820.055) (1.380.231.595) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerim aan (pem bayaran) pihak berelas i (111.604.382) (4.855.373.515) Receipt (paym ent )to related parties Pem bayaran pinjam an bank dan les ing - neto (364.137.206) (183.131.847) Paym ent of b ank loan and leasing - nett
Kas Neto (Digunakan untuk) Net Cash (Used in)
Aktivitas Pendanaan (475.741.588) (5.038.505.362) Financing Activities
(PENURUNAN) KENAIKAN NETO NET (DECREASE) INCREASE IN
KAS DAN BANK (144.399.692) (961.581.242) CASH AND BANK
KAS DAN BANK CASH AND BANK
PADA AWAL PERIODE 3.201.361.187 8.204.314.157 AT BEGINNING OF PERIODS
KAS DAN BANK CASH AND BANK
PADA AKHIR PERIODE 3.056.961.495 7.242.732.915 AT END OF PERIODS
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan Informasi Umum a. Establishment and General Information
PT Sigmagold Inti Perkasa Tbk (dahulu PT Agis Tbk) (“Perusahaan”) didirikan dengan nama PT Telaga Mas berdasarkan Akta No. 41 tanggal 9 Januari 1981 dibuat oleh Soetjipto, S.H., notaris di Surabaya yang diubah dengan Akta No. 1 tanggal 1 Juni 1982 dengan nama berubah menjadi PT Telaga Mas Pertiwi dibuat di hadapan notaris yang sama. Kedua akta tersebut telah mendapat pengesahan dari Telagamas Pertiwi Tbk No. 25 tanggal 11 Juli 1997 dari Pahala Sutrisno Amojoyo Tampubolon, S.H., notaris di Jakarta. Berdasarkan pernyataan keputusan berita acara Rapat Umum Pemegang Kehakiman Republik Indonesia Surat Keputusan No.C-15316.HT.01.04.TH.99 tanggal 24 Agustus 1999. Kemudian berubah menjadi PT Sigmagold Inti under the name of PT Telaga Mas based on Notarial Deed No.41 dated January 9, 1981 of Soetjipto, S.H., notary in Surabaya that was changed with Deed No.1 dated June 1,1982 changed of the Company’s name to PT Telaga Mas Pertiwi of same notary. Both of deed have been approved by the Minister of Justice of Republic of Indonesia in its Decision Letter No.C2-261.HT.01.01.TH.83 dated January 14, 1983 and published in the State Gazette of the Republic of Indonesia No. 27, Supplement No.450. In 1993, the Company’s name changed to PT Telagamas Pertiwi base on deed of the shareholders decree of No 341 dated December 29, 1993 of Poerbaningsih Adi Warsito, S.H., notary in Jakarta. The company’s name changed to PT Artha Graha Investama Sentral Tbk base on notarial deed No 25 dated July 11, 1997 of Pahala Sutrisno Amojoyo Tampubolon, S.H., notary in Jakarta. The latest amendment of the article of association, by Extra Ordinary General Meeting of Shareholders No.123 dated September 30, 1999 by Soetjipto, S.H., the changed of the Company’s name from PT Artha Graha Investama Sentral Tbk to PT Agis Tbk. The amendment was approved by the Minister of Law of the Republic of Indonesia in its Decision letter No. C15316.HT.01.04.TH.99 dated August 24, 1999. Then changed to PT Sigmagold Inti Perkasa Tbk based on Notarial Deed No 21 dated October 28, 2013 of Edwar, S.H. The amendment was approved by the Minister of Justice and Human Right of the Republic of Indonesia in Decision Letter No AHU-61283.AH.01.02.T.H. 2013 dated November 26,2013.
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Perubahan Anggaran Dasar berdasarkan Akta No.47 tanggal 30 September 2010 oleh Notaris Edwar,S.H., yang menyetujui 1) Penambahan Modal Perusahaan Tanpa Hak Memesan Efek Terlebih Dahulu dengan penerbitan Waran Seri III sebanyak banyaknya 500.000.000 dengan harga pelaksanaan Rp.125,- dan persetujuan penerbitan saham baru Perusahaan ( Saham Seri B ) dengan harga nominal setiap lembarnya Rp.100,- 2) Menyetujui pemberian kuasa kepada Dewan Komisaris Perusahaan untuk melakukan perubahan Anggaran Dasar Perusahaan sehubungan dengan penerbitan Saham Seri B Perusahaan dan untuk menetapkan jumlah modal ditempatkan dan disetor setelah pelaksanaan Waran Seri III tersebut.
The amendment articles of association based on the deed No.47 dated September 30, 2010 by Notary Edwar,S.H., which approved 1) Increase of Capital stock without rights issue prior to the issuance of Series III Warrants 500,000,000 as much an exercise price of Rp 125, - and approval of the issuance of new shares of the Company (the Series B Shares) with a nominal price per share Rp 100, -2) Approved the authorization to the Board of Commissioners to changes to the articles associatiation in connection with the issuance of the Series B Shares and to determine the number of issued and paid after the execution of Series III Warrants.
Anggaran dasar Perusahaan telah beberapa kali mengalami perubahan dengan perubahan terakhir diaktakan dalam akta notaris Edwar,S.H, No. 5 tanggal 14 Januari 2016, mengenai perubahan anggaran dasar Perusahaan agar sesuai dengan peraturan Otoritas Jasa Keuangan Indonesia. Akta tersebut telah diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia tanggal 14 Januari 2016.
The Company’s articles of association has been amended several times, the latest amendment of which was notarized under deed no. 5 dated January 14, 2016 of Edwar,S.H, concerning the change of terms in the articles of association in compliance with the regulation of the Indonesian Financial Services Authority. The deed was received by the Ministry of Law and Human Rights of the Republic of Indonesia dated January 14, 2016.
Sesuai dengan pasal 3 Anggaran Dasar Perusahaan, lingkup kegiatan Perusahaan meliputi bidang perdagangan, multimedia dan telekomunikasi, perindustrian dan jasa serta pertambangan baik secara langsung maupun tidak langsung melalui anak perusahaan. Saat ini Perusahaan terutama bergerak dalam bidang perdagangan umum dan perdagangan barang elektronik.
In accordance with article 3 of the Company’s articles of association, the scope of its activities is mainly in the trading, multimedia and telecommunication, manufacture and services and mining with direct or indirect by subsidiaries or associate. The Company is currently engaged in general trading and electronic trading.
Perusahaan berkantor pusat di Gedung Menara Duta Lantai 1, Jl. H.R.Rasuna Said Kav.B-9 Kuningan, Setiabudi, Jakarta Selatan.
The Company’s head office is in Menara Duta Building 1st Floor, H.R.Rasuna Said Street Kav.B-9, Kuningan, Setiabudi, Jakarta Selatan.
b. Dewan Komisaris dan Direksi serta Karyawan b. Boards of Commissioners and Directors and Employees
30 September 2016/September 30, 2016
Dewan Komisaris Boards of Commissioners
Kom is aris Utam a Independen Dr. Sugiharto President C om m issioner Independent
Kom is aris Eka Hikm awati Supriyadi Com m issioner
Kom is aris Yan Biao Com m issioner
Dewan Direksi Boards of Directors
Direktur Utam a Adriano Wolfgang Pietrus chka President D irector
Direktur Ir Irwan Darm awan Director
1. UMUM (Lanjutan) 1. GENERAL (Continued)
31 Desember 2015 / December 31,2015
Dewan Komisaris Boards of Commissioners
Kom is aris Utam a Eka Hikm awati Supriyadi President Com m issioner
Kom is aris Yan Biao Com m issioner
Kom is aris Independen Poernom o Adjie Independent Com m issioner
Dewan Direksi Boards of Directors
Direktur Utam a Steven Kes um a President Director
Direktur Boling Aruan Director
Direktur Adriano Wolfgang Pietrus chka Director
Direktur Tidak Terafilias i Eric Harjono Unaffiliated Director
c. Komite Audit c. Audit Committee
30 September 2016 / September 30, 2016
31 Desember 2015 / December 31,2015
Ketua Poernom o Adjie Chairm an
Anggota Lam hot Lum ban Tobing, S.H Mem b er
Anggota Firdaus Eros s en Sim onli Mem b er
30 September 2016/ 31 Desember 2015/
September 30, 2016 December 31,2015
Renum eras i Dewan Kom is aris 563.625.000 551.500.000 Renum erasi Boards of Com m issioners Renum eras i Direks i 1.045.500.000 1.194.000.000 Renum erasi Boards of Directors
Jumlah 1.609.125.000 1.745.500.000 Total
Pada tanggal 30 September 2016 dan 31 Desember 2015 rata-rata jumlah karyawan grup sebanyak 196 dan 211 karyawan.
As at March 31, 2016 and December 31, 2015, the total employees of the Groups are about 196 and 211 people.
d. Entitas Anak dan Entitas Asosiasi d. Subsidiaries and Associates Company
Perusahaan mempunyai kepemilikan saham secara langsung maupun tidak langsung pada Entitas Anak dan Entitas Asosiasi (selanjutnya secara bersama-sama disebut sebagai “Grup”):
The Company has direct and indirect share ownerships in the following Subsidiaries and Associates (together with the Company hereinafter referred to as the “Group”):
2016 2015 Se pte m be r 2016 De s em ber 2015 tanggal 18 Oktober 2006, oleh Notaris Edwar S.H., notaris di Jakarta, Entitas Anak tersebut telah October 18, 2006 of Edwar, S.H., notary in Jakarta, that a Subsidiary has changed its article of association, changed of the Company’s name to PT Agis Mitra Mandiri (AMM). The amendment was approved by Minister of Law and Human Right of the Republic of Indonesia in its Decision Letter No. W7-00494 HT.01.04-TH.2007 dated January 15, 2007.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Agis Mitra Mandiri, Entitas Anak No. 19 tanggal 22 Februari 2007, oleh Notaris Edwar S.H., notaris di Jakarta, bahwa 1 saham milik Soetrisno Santoso dijual kepada Jhonny Kesuma, dengan
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Bhakti Telecommunication, Entitas Asosiasi No 6 tanggal 6 Desember 2006, oleh Notaris Edwar S.H., notaris di Jakarta, telah melakukan perubahan Anggaran Dasar yaitu perubahan nama menjadi PT Buana Maju Mandiri (BMM). Akta tersebut telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. W7-00465 HT.01.04-TH.2007 tanggal 15 Januari 2007.
Based on Deed of the Shareholder Decision of PT Bhakti Telecommunication, an Associate No.6 dated December 6, 2006, of Edwar, S.H, notary in Jakarta, has changed its article on association, , changed of the Company’s name to PT Buana Maju Mandiri (BMM). The amendment was approved by the Minister of Law and Human Right of the Republic Indonesia in its Decision Letter No. W7-00465 HT.01.04-TH.2007 dated January 15, 2007.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Asia Media Internasional, Entitas Asosiasi No. 20 tanggal 22 Februari 2007, oleh Notaris Edwar,S.H., notaris di Jakarta, tentang, bahwa 1.250 saham milik Bambang Rudijanto Tanosoesoedibjo dijual kepada Jhonny Kesuma , dengan harga penjualan sebesar Rp 1.250.000.
Based on Deed of the Shareholder Decree of PT Asia Media Internasional, an Associate, No.20 dated February 22, 2007 of Edwar, S.H., notary in Jakarta, concerning that 1,250 shares owned by Bambang Rudijanto Tanoesoedijo was sold to Jhonny Kesuma with sales price amounting Rp1,250,000.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Asia Media Internasional, Entitas Asosiasi No. 4 tanggal 16 Juli 2007, oleh Notaris Edwar S.H., notaris di Jakarta bahwa Entitas Asosiasi telah Jakarta, an has changed its article on association, changed of the Company’s name to PT WOW Television.The amendment was approved the Minister of Law and Human Right of the Republic of Indonesia in its Decision Letter No. W7-100061 HT.01.04-TH.2007 dated September 12, 2007.
Pada tahun 2006, PT Agis Mitra Mandiri, Entitas Anak mendirikan PT Bahana Karya Persada dengan kepemilikan 99% berdasarkan Akta Pendirian Perusahaan No. 9 tanggal 30 November 2006 oleh Notaris Edwar S.H., notaris di Jakarta. Akta tersebut telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. W7-01538 HT.01.01-TH.2007 tanggal 16 Februari 2007.
In 2006, PT Agis Mitra Mandiri, a Subsidiary, established PT Bahana Karya Persada with the ownership of 99% based on the Notarial Deed No.9 dated November 30, 2006 of Edwar, S.H., notary in Jakarta.The amendment was approved the Minister of Law and Human Right of the Republic Indonesia in its Decision Letter No. W7-01538 HT.01.01-TH.2007 dated February 16, 2007
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Bahana Karya Persada, Entitas Asosiasi No.13 tanggal 22 Februari 2007, oleh Notaris Edwar S.H., notaris di Jakarta, bahwa 4.950 saham milik
Pada tahun 2006, PT Agis Mitra Mandiri, Entitas Anak mendirikan PT Muzio Multi Media dengan kepemilikan dated by December 28, 2006 of Edwar, S.H., notary in Jakarta. The amendment was approved the Minister of Law and Human Right of the Republic of Indonesia in its Decision Letter No. W7-01542 HT.01.01-TH.2007 dated February 16, 2007.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Muzio Multi Media, Entitas Asosiasi No.17 tanggal 22 Februari 2007, oleh Notaris Edwar S.H., notaris di Jakarta, bahwa 1.600 saham milik PT Agis Mitra Mandiri dijual kepada PT Agis Electronic, dengan harga penjualan sebesar Rp1.600.000.000.
Based on the Shareholder Decree of PT Muzio Multi Media, an Associate , No. 17 dated February 22, 2007, of Edwar, S.H., notary in Jakarta, concerning that 1,600 shares owned by PT Agis Mitra Mandiri was sold to PT Agis Electronic with sales price amounted to Rp 1,600,000,000.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Muzio Multi Media, Entitas Asosiasi No.14 tanggal 19 Februari 2014, oleh Notaris Edwar S.H., notaris di Jakarta, bahwa perubahan pengurus Perusahaan.
Based on of the Shareholder Decree of PT Muzio Multi Media, an Associate , No. 14 dated February 19, 2014, of Edwar, S.H., notary in Jakarta, No.8 dated by December 28, 2006, of Edwar, S.H., notary in Jakarta. The Minister of Law and Human Right of the Republic Indonesia in its Decision Letter No. W7-01540 HT.01.01-TH.2007 dated February 16, 2007 approved the deed.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Citra Damai Abadi, Entitas Asosiasi No.16 tanggal 22 Februari 2007, oleh Notaris Edwar S.H., notaris di Jakarta, bahwa 1.600 saham milik PT Agis Mitra Mandiri dijual kepada PT Agis Electronic, dengan harga penjualan sebesar Rp1.600.000.000.
Based on Shareholder Decree of PT Citra Damai Abadi, an Associate No.16 dated February 22, 2007 of Edwar, S.H., notary in Jakarta, concerning that 1,600 shares owned by PT Agis Mitra Mandiri concerning regarding the change of the company’s name to PT Agis Energi and the composition of shareholders, and PT Agis Electronic has 99,95% shares.
Pada tahun 2006, PT Agis Mitra Mandiri, Entitas Anak mendirikan PT Indah Karya Perdana dengan kepemilikan 70% berdasarkan Akta Pendirian Perusahaan No.9 tanggal 28 Desember 2006 oleh ownership of 70% based on the Notarial Deed No.9 dated December 28, 2006 of Edwar, S.H., notary in Jakarta. The amendment was approved by the PT Agis Mitra Mandiri was sold to PT Agis Electronic with sales price amounting Rp1,400,000,000.
Anggaran dasar telah mengalami beberapa kali mengalami perubahan. Perubahan untuk memenuhi Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas, diaktakan dengan Akta Notaris Edwar, S.H No 47 tanggal 14 Agustus 2008 dan telah mendapat persetujuan dari Menteri Hukum dan hak No. 40 Year 2007, based on the Notarial Deed No. 47 dated August 14, 2008 of Edwar, S.H.,and was approved by the Minister of Law and Human Rights of the Republic of Indonesia in Decision Letter No. AHU-84044.AH.01.02.Year 2008 dated November 11, 2008 and published in the State Gazette of the Republic of Indonesia No.47 dated June 12, 2009 dijual 580 saham kepada PT Agis Electronic dan 20 saham kepada Steven Kesuma. Akta tersebut telah August 6, 2015, of Edwar, S.H., notary in Jakarta, an has changed its article on association, changed of the Company’s name to PT Aircooler Indonesia Rezeki, change of management and concerning of sales of shares owned by Sarjono Suryadi with nominal per each shares amounting Rp1.000.000 and 580 shares was sold to PT Agis Electronic and 20 shares was sold to Steven Kesuma. The amendment was approved the Minister of Law and Human Right of the Republic of Indonesia in its Decision Letter No. AHU-0940914.AH.01.02.Year 2015 dated August 21, 2015.
Pada tahun 2006, PT Agis Mitra Mandiri, Entitas Anak mendirikan PT Mitra Sumber Berkat dengan kepemilikan 70% berdasarkan Akta Pendirian Perusahaan No.5 tanggal 6 Desember 2006 oleh 2.100 shares owned by PT Agis Mitra Mandiri was sold to PT Agis Electronic with sales price amounted to Rp 2,100,000,000. Wahana Surya (AWS), an Associate No.25 dated August 26, 2005, of Edwar, S.H., notary in Jakarta, that 600 shares owned by Soandy Gozal was sold to PT Agis Electronic with sales price amounted to Rp 550,000,000.
Berdasarkan Keputusan Pemegang Saham di Luar Rapat Umum Pemegang Saham PT Bukit Rimba Lestari, dengan Akta No. 3 tanggal 7 November 2005 dari Edwar, SH, notaris di Jakarta, modal dasar dan modal dasar disetor PT Bukit Rimba Lestari the deed No.3 dated November 7, 2005, notary in Jakarta authorized capital and paid-up capital of PT Edwar S.H., notaris di Jakarta bahwa 69.640 saham milik PT Agis Electronic dijual kepada PT Agis Mitra Mandiri dengan harga penjualan sebesar Rp69.640.000.000.
Based on the Shareholders Decree of PT Bukit Rimba Lestari, an Associate No.18 dated February 22, 2007 of Edwar, S.H.,notary in Jakarta, that Notaris Edwar S.H., notaris di Jakarta, bahwa telah disetujui penambahan modal ditempatkan dan modal disetor PT Agis Electronic, Entitas Anak sebanyak 15.000 lembar saham masing-masing saham dengan agreed to increase on issued and paid up capital of PT Agis Electronic, a Subsidiary for 15,000 shares with nominal Rp 1,000,000 per share or makes a
Based on Shareholders Decree of PT Karya Putra Internasional no.15 dated July 31, 2007 the Company’s name has been changed to PT Klik 2 Play Multimedia, and agree to sell and transfer of share to PT Agis Mitra Mandiri for 249 share a mounted to Rp. 1.000.000 or for all amounted to Rp. 249.000.000. The amendment was approved by the Minister of Law and Human Right of the Republic of Indonesia in its Decision Letter No. W7-10058 HT.01.04-TH.2007 dated September 12, 2007. The Financial statements of PT Klik 2 Play Multimedia was consolidated to PT Agis Mitra Mandiri financial statements. kepemilikan saham sebesar 51% dan 49%. PT Agis Resources bergerak dalam bidang usaha
On March 5, 2012, based on Notarial Deed of Dr. Misahardi Wilamarta,S.H.,M.H.,M.Kn.,LL.M. no. 9, the Company and Fujian Xinjifu Group established PT Agis Resources with share ownership of 51% and 49%, respectively. PT Agis Resources is engaged in mining. The deed was approved by the Minister of Law and Human Right of the Republic Indonesia in its Decision Letter No: AHU-14013.AH.01.01.Year 2012 dated March 15, 2012 .
Berdasarkan Akta Pernyataan Keputusan Pemegang No. 8 dated May, 14, 2014 of Edwar, S.H., notary in Jakarta, that 2.375.000 shares owned by Fujian Xinjifu (M) SDN BHD was sold to Guandong Machinery IMP,& EXP. Co. Ltd and changes of the Company’s management.
Berdasarkan Akta Pernyataan Keputusan Pemegang Saham PT Inti Bumi Sejahtera Mandiri, Entitas Asosiasi No.02 tanggal 08 Agustus 2012, oleh Notaris Susilawati Aliwarga S.H., notaris di Jakarta, bahwa 1.300 saham milik Firmansyah Yusuf dan 1.300 saham milik Iwan Sutadi Sidarta dijual kepada PT Agis Resources, dengan harga penjualan sebesar Sidarta was sold to PT Agis Resources with sales price amounted to Rp.1,300,000,000
e. Penawaran Umum Efek Perusahaan e. The Company’s Public Offerings
Pada tanggal 28 Desember 1994, Perusahaan Rights Issue of 68,500,000 shares. On April 4, 1997, all shares was listed in Jakarta stock exchanged and Surabaya stock exchanged.
Pada tanggal 22 Maret 2001, Perusahaan memperoleh pernyataan efektif Ketua Bapepam melalui surat No. S-603/PM/2001 untuk melakukan Penawaran Umum Terbatas dengan Hak Memesan Efek Terlebih Dahulu sebanyak 1.956.360.000 saham
Dari jumlah tersebut jumlah saham yang terealisasi sampai tanggal 31 Desember 2001 adalah sebanyak 1.168.774.780 lembar saham, sehingga jumlah saham yang beredar pada tanggal 31 Desember 2001 sebanyak 1.657.864.780 lembar saham.
From the total of shares that has been realized until Decembr 31,2001 was 1.168.774.780 shares, so that total of outstanding shares as at December 31, 2001 is 1,657,864,780 shares. total of outstanding shares as of December 31, 2002 was 1,677,864,780 shares. shares. On April 27, 2004, all additional shares have been listed in Jakarta stock exchanged and Surabaya Stock Exchanged.
Pada tanggal 27 Februari 2008, Perusahaan memperoleh pernyataan efektif dari Ketua Bapepam dengan suratnya No. S-1178/BL/2008 untuk melakukan Penawaran Umum Terbatas dengan Hak Memesan Efek Terlebih Dahulu sebanyak 3.754.005.100 saham dan sebanyak-banyaknya 625.667.517 waran yang disertakan.
From the total of shares that has been realized until March 31, 2008 is 3,624,247,426 shares so that
f. Penyelesaian Laporan Keuangan Konsolidasian f. Completion of the Consolidated Financial Statements Manajemen Perusahaan bertanggung jawab atas
penyusunan laporan keuangan konsolidasian ini yang the Board of Directors on July 29, 2016.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
a. Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
a. Basis of Preparation of Consolidated Financial Statements and Statement of Compliance
Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan (“SAK”), yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia termasuk beberapa standar baru atau yang direvisi, dan Peraturan-peraturan serta Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh Otoritas Jasa Keuangan (OJK)
The consolidated financial statements have been prepared in accordance with Financial Accounting Standards (“SAK”), which comprise the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants, including applicable new or revised standards and the regulations and the Financial Statement Presentation and Disclosure Guidelines issued by The Financial Service Authority (OJK). Laporan keuangan konsolidasian, kecuali laporan
arus kas konsolidasian, telah disusun secara akrual prepared on an accrual basis of accounting using the historical cost concept, except for certain accounts
The reporting currency used in the preparation of the consolidated financial statements is Rupiah, which is also the functional currency of the Company.
(Lanjutan) (Continued)
b. Prinsip-prinsip Konsolidasi b. Principles of Consolidation
i. Entitas anak i. Subsidiaries
i.1. Konsolidasi i.1. Consolidation
Entitas anak merupakan semua entitas (termasuk entitas bertujuan khusus), dimana
Grup memiliki pengendalian. Grup
mengendalikan suatu entitas ketika Grup memiliki hak atas imbal hasil variabel dari keterlibatannya dengan suatu entitas dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas entitas tersebut.
Subsidiaries are all entities (including structured entities), over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.
Entitas anak dikonsolidasikan sejak tanggal dimana pengendalian telah beralih kepada Grup dan tidak lagi dikonsolidasi sejak tanggal hilangnya pengendalian.
Subsidiaries are consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date when that control ceases.
Saldo, transaksi, penghasilan, dan beban intra Grup dieliminasi. Keuntungan dan kerugian hasil dari transaksi intra Grup yang diakui dalam aset juga dieliminasi. Kebijakan akuntansi entitas anak telah diubah seperlunya untuk memastikan konsistensi penerapan kebijakan oleh Grup.
Intragroup balances, transactions, income and expenses are eliminated. Profits and losses resulting from intragroup transactions that are recognised in assets are also eliminated. The accounting policies of subsidiaries have been amended where necessary to ensure consistency with the policies adopted by the Group.
i.2. Akuisisi i.2. Acquisition
Grup menerapkan metode akuisisi untuk mencatat setiap kombinasi bisnis. Imbalan yang dialihkan untuk mengakuisisi entitas anak adalah nilai wajar seluruh aset yang dialihkan, liabilitas yang diakui oleh pihak pengakuisisi kepada pemilik sebelumnya dari entitas yang diakuisisi dan kepentingan ekuitas yang diterbitkan oleh Grup. Imbalan yang dialihkan termasuk nilai wajar setiap aset dan liabilitas yang dihasilkan dari suatu kesepakatan imbalan kontinjensi.Aset teridentifikasi dan liabilitas dan liabilitas kontinjensi yang diambil alih, yang diperoleh dalam kombinasi bisnis diukur pada awalnya sebesar nilai wajar tanggal akuisisi.
The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date.
Grup mengakui kepentingan non- pengendali pada pihak yang diakuisisi baik sebesar nilai wajar atau sebesar bagian proporsional kepentingan non-pengendali atas aset neto teridentifikasi pihak yang diakuisisi. Kepentingan non- pengendali disajikan di ekuitas dalam laporanposisi keuangan konsolidasian interim, terpisah dari ekuitas pemilik entitas induk.
The Group recognises any non- controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest‟s proportionate share of the acquiree‟s identifiable net assets. Non- controlling interest is reported as equity in the interim consolidated statements of financial position, separate from the owner of the parent‟s entity.
(Lanjutan) (Continued)
Biaya terkait akuisisi dibebankan pada saat terjadinya. Acquisition-related costs are expensed as incurred. Jika kombinasi bisnis diperoleh secara bertahap, Grup
akan mengukur kepentingan ekuitas yang sebelumnya dimiliki pada pihak yang diakuisisi sebesar nilai wajar pada tanggal akuisisi dan mengakui keuntungan atau kerugian yang dihasilkan, jika ada, dalam laba rugi.
If the business combination is achieved in stages, the Group will remeasure its previously held equity interest in the acquiree at its acquisition date and recognise the resulting gain or loss, if any, in profit or loss
Imbalan kontinjensi yang masih harus dialihkan oleh Grup diakui sebesar nilai wajar pada tanggal akuisisi. Perubahan selanjutnya atas nilai wajar imbalan value of the contingent consideration that is deemed to be an asset or a liability are recognised in profit or loss. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within equity
Selisih lebih antara imbalan yang dialihkan, jumlah setiap kepentingan non-pengendali dalam pihak yang diakuisisi, dan nilai wajar pada tanggal akuisisi dari kepemilikan ekuitas yang sebelumnya dimiliki oleh pihak pengakuisisi pada pihak yang diakuisisi, dibandingkan dengan nilai wajar bagian Grup atas aset bersih teridentifikasi yang diakuisisi, dicatat sebagai goodwill. Jika jumlah tersebut lebih kecil dari nilai wajar atas aset bersih teridentifikasi entitas anak yang diakuisisi dan pengukuran atas seluruh jumlah tersebut telah ditelaah, dalam hal pembelian dengan diskon, selisih tersebut diakui secara langsung dalam laba rugi.
The excess of the consideration transferred, the amount of any non-controlling interests in the acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over the fair value of the Group‟s share of the identifiable net assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the subsidiary acquired and the measurement of all amounts has been reviewed, in the case of a bargain purchase, the difference is recognised directly in profit or loss.
ii. Perubahan kepemilikan atas entitas anak tanpa
kehilangan pengendalian iil ii. Changes in ownership interest in subsidiaries withoutchange of control Transaksi dengan kepentingan non-pengendali yang
tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. Selisih antara nilai wajar
Transactions with non-controlling interests that do not result in a loss of control are accounted for as equity transactions. The difference between the fair value of any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity.
iii. Pelepasan entitas anak il iii. Disposal of subsidiaries
Ketika Grup kehilangan pengendalian atas entitas anak, Grup menghentikan pengakuan aset (termasuk setiap goodwill) dan liabilitas entitas anak pada nilai tercatatnya ketika pengendalian hilang. Jumlah yang sebelumnya diakui dalam pendapatan komprehensif lainnya juga direklasifikasi ke laba rugi atau dialihkan secara langsung ke saldo laba jika disyaratkan oleh PSAK lain. or loss, or transferred directly to retained earnings if required under other SFAS.
iv. Entitas asosiasi dan ventura bersama iv. Associates and joint ventures
Entitas asosiasi adalah suatu entitas dimana Grup mempunyai pengaruh signifikan, tetapi tidak mengendalikan, dan Grup memiliki 20% atau lebih hak suara, tetapi tidak melebihi 50% hak suara. Investasi pada entitas asosiasi dicatat pada laporan keuangan konsolidasian interim menggunakan metode ekuitas dikurangi kerugian penurunan nilai, jika ada.
Associates are entities over which the Group has significant influence, but not control, generally accompanied by a shareholding giving rise to voting rights of 20% and above but not exceeding 50%. Investment in associates are accounted for in the interim consolidated financial statements using the equity method less impairment losses, if any.
- Akuisisi - Acquisitions
Investasi pada entitas asosiasi atau ventura bersama pada awalnya diakui sebesar biaya perolehan. Biaya perolehan diukur berdasarkan nilai wajar aset yang diserahkan, instrumen ekuitas yang diterbitkan atau liabilitas yang timbul atau diambil alih pada tanggal akuisisi, ditambah biaya yang berhubungan langsung dengan akuisisi. Goodwill pada entitas asosiasi atau ventura bersama merupakan selisih lebih yang terkait dengan biaya perolehan investasi pada entitas asosiasi atau ventura bersama dengan bagian Grup atas nilai wajar neto aset teridentifikasi dari entitas asosiasi atau ventura bersama dan dimasukkan dalam jumlah tercatat investasi.
Investment in an associate or joint venture are initially recognised at cost. The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued or liabilities incurred or assumed as at the date of exchange, plus costs directly attributable to the acquisition. Goodwill on an associate or joint venture represents the excess of the cost of acquisition of the associate or joint venture over the Group‟s share of the fair value of the identifiable net assets of the associate or joint venture and is included in the carrying amount of the investment.
- Metode ekuitas - Equity method of accounting
Dalam menerapkan metode ekuitas, bagian Grup ventura bersama setelah tanggal perolehan disesuaikan terhadap nilai tercatat investasi.
In applying the equity method of accounting, the Group‟s share of its associate‟s or joint venture‟s post- acquisition profits or losses is recognised in profit or loss and its share of post-acquisition other comprehensive income is recognised in other comprehensive income. These post-acquisition movements and distributions received from an jaminan, maka Grup menghentikan pengakuan bagiannya atas rugi lebih lanjut, kecuali Grup memiliki kewajiban untuk melakukan pembayaran atau telah melakukan pembayaran atas nama has obligations to make or has made payments on behalf of the associate or joint venture.
Keuntungan yang belum direalisasi atas transaksi antara Grup dengan entitas asosiasi atau ventura bersama dieliminasi sebesar bagian Grup dalam entitas asosiasi atau ventura bersama tersebut. Kerugian yang belum direalisasi juga dieliminasi kecuali transaksi tersebut memberikan bukti penurunan nilai atas aset yang ditransfer. Kebijakan akuntansi entitas asosiasi atau ventura bersama akan disesuaikan, apabila diperlukan, agar konsisten dengan kebijakan akuntansi Grup.
Unrealised gains on transactions between the Group and its associate or joint venture are eliminated to the extent of the Group‟s interest in the associate or joint venture. Unrealised losses are also eliminated unless the transaction provides evidence of impairment of the asset transferred. The accounting policies of the associate or joint venture have been changed where necessary to ensure consistency with
(Lanjutan) (Continued)
Pada setiap tanggal pelaporan, Grup menentukan apakah terdapat bukti objektif bahwa telah terjadi penurunan nilai pada investasi pada entitas asosiasi atau ventura bersama. Jika demikian, maka Grup menghitung besarnya penurunan nilai sebagai selisih antara jumlah yang terpulihkan dan nilai tercatat atas investasi pada entitas asosiasi dan ventura bersama dan mengakui selisih tersebut pada laba rugi.
The Group determines at each reporting date whether there is any objective evidence that the investment in the associate or joint venture is impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the associate and joint venture and its carrying value and recognises the amount in profit or loss.
- Pelepasan - Disposals
Investasi pada entitas asosiasi atau ventura bersama dihentikan pengakuannya apabila Grup tidak lagi memiliki pengaruh signifikan. Grup mengukur investasi yang tersisa sebesar nilai wajar. Selisih antara jumlah tercatat investasi yang tersisa pada tanggal hilangnya pengaruh signifikan dan nilai wajarnya diakui dalam laba rugi.
Investment in an associate or a joint venture is derecognised when the Group losses significant influence and any retained equity interest in the entity is remeasured at its fair value. The difference between the carrying amount of the retained interest at the date when significant influence is lost and its fair value is recognised in profit or loss.
Keuntungan dan kerugian yang timbul dari pelepasan sebagian atau dilusi yang timbul pada investasi pada entitas asosiasi dan ventura bersama dimana pengaruh signifikan masih dipertahankan diakui dalam laba rugi dan hanya suatu bagian proporsional atas jumlah yang telah diakui sebelumnya pada pendapatan komprehensif lainnya yang direklasifikasi ke laba rugi.
Gains and losses arising from partial disposals or dilutions of investment in an associate and joint venture in which significant influence is retained are recognised in profit or loss, and only a proportionate share of the amount previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.
c. Kas dan bank c. Cash and bank
Kas dan bank terdiri dari saldo kas dan bank yang digunakan sebagai jaminan atau dibatasi penggunaannya.
Cash and bank consist of cash on hand and in banks, are not pledged as collateral nor restricted in use.
d. Aset keuangan d. Financial assets
d.1. Klasifikasi, pengakuan,dan pengukuran d.1. Classifications,recognition and measurement
Grup mengklasifikasikan aset keuangan dalam kategori berikut ini: (i) nilai wajar melalui laporan laba rugi, (ii) dimiliki hingga jatuh tempo, (iii) pinjaman dan piutang, dan (iv) tersedia untuk dijual. Klasifikasi ini tergantung pada tujuan perolehan aset keuangan. Manajemen menentukan klasifikasi aset keuangan pada saat awal pengakuan.
The Group classifies its financial assets in the following categories: (i) fair value through profit or loss, (ii) held-to-maturity investments, (iii) loans and receivables, and (iv) available-for-sale. The classification depends on the purpose for which the financial assets were acquired. Management determines
the classification of its financial assets at initial recognition.
Pada tanggal 31 Desember 2015, Grup hanya memiliki aset keuangan yang diklasifikasikan sebagai pinjaman dan piutang
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Pinjaman dan piutang adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan dan tidak mempunyai kuotasi di pasar aktif. Mereka dimasukkan sebagai aset lancar kecuali untuk yang jatuh temponya lebih dari 12 bulan setelah akhir tahun pelaporan. Aset keuangan ini diklasifikasikan sebagai aset tidak lancar. Pinjaman dan piutang Grup terdiri dari kas dan setara kas, kas dan deposito berjangka yang dibatasi penggunaanya, piutang usaha, piutang lain-lain, pinjaman ke pihak ketiga, dan pinjaman ke pihak berelasi.
Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for those with maturities greater than 12 months after the end of the reporting year. These are classified as non-current assets. The Group‟s loans and receivables comprise cash and cash equivalents, restricted cash in bank and time deposits, trade receivables, other receivables, loans to third parties and loan to a related party.
Pinjaman dan piutang pada awalnya diakui sebesar nilai wajar termasuk biaya transaksi yang dapat diatribusikan secara langsung dan kemudian diukur sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.
Loans and receivables are initially recognised at fair value including directly attributable transaction costs and are subsequently carried at amortised cost using the effective interest method.
d.2. Penghentian pengakuan d.2. Derecognition
Aset keuangan dihentikan pengakuannya ketika hak untuk menerima arus kas dari investasi tersebut telah jatuh tempo atau telah ditransfer dan Grup telah mentransfer secara substansial seluruh risiko dan manfaat atas kepemilikan aset.
Financial assets are derecognised when the rights to receive cash flows from the investments have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership.
Pinjaman dan piutang pada awalnya diakui sebesar nilai wajar termasuk biaya transaksi yang dapat diatribusikan secara langsung dan kemudian diukur sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.
Loans and receivables are initially recognised at fair value including directly attributable transaction costs and are subsequently carried at amortised cost using the effective interest method.
d.3. Saling hapus antar instrument
keuangan
d.3. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan saling hapus dan nilai netonya disajikan dalam laporan posisi keuangan konsolidasian interim jika terdapat hak yang dapat dipaksakan secara hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut dan terdapat maksud untuk menyelesaikan secara neto atau untuk merealisasikan aset dan menyelesaikan liabilitas secara bersamaan.
Financial assets and liabilities are offset and their net amounts are reported in the interim consolidated statements of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis, or realise the asset and settle the liability simultaneously.
d.4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan diamortisasi
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING kerugian penurunan nilai telah terjadi, jika dan hanya jika, terdapat bukti yang objektif mengenai penurunan nilai tersebut sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset tersebut (peristiwa kerugian), dan peristiwa kerugian tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara andal.
At the end of each reporting period, the Group assesses whether there is objective evidence that a financial asset or group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a “loss event”) and that loss event (or events) has an impact on the estimated future cash flows of the awal dari aset tersebut. Nilai tercatat aset tersebut dikurangi dan jumlah kerugian diakui dalam laba rugi. Jika suatu pinjaman memiliki tingkat bunga mengambang, tingkat diskonto yang digunakan untuk mengukur kerugian penurunan nilai adalah suku bunga efektif saat ini yang ditentukan berdasarkan kontrak. Untuk alasan praktis, Grup dapat mengukur penurunan nilai berdasarkan nilai wajar instrumen original effective interest rate. The carrying amount of the asset is reduced and the amount of the loss is recognised in profit or loss. If a loan has a floating interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. As a practical expedient, the Group may measure impairment on the basis of an meningkatnya peringkat kredit debitur), pemulihan atas jumlah penurunan nilai yang telah diakui sebelumnya diakui dalam laba rugi.
If, during a subsequent period, the amount of the impairment loss decreases and the decrease can
Biaya dibayar di muka diamortisasi sesuai dengan masa manfaatnya dengan menggunakan metode garis lurus.
Prepaid expenses are amortized over the periods benefited using the straight-line method.
f. Investasi pada Entitas Asosiasi f. Investments in Associated Company
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING Grup diwajibkan untuk menerapkan prinsip-prinsip dari revisi ini terhadap item-item aset tetap yang digunakan untuk mengembangkan atau mengelola (a) aset-aset biologis dan (b) hak dan cadangan
PSAK No. 16 (Revised 2011) clarifies that an entity is required to apply the principles of this revised standard to items of fixed assets used to develop or maintain (a) biological assets and (b) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. The scope of this revised standard excludes: (1) an asset that is being built or developed for future use as investment property; (2) accounting treatment for fixed assets biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai, jika ada. Biaya aset tetap terdiri dari harga perolehan, setiap biaya yang dapat site rehabilitation costs to the extent that they relate to the asset and are the responsibility of the Group. Biaya dari aset tetap dikapitalisasi ke dalam
bermacam-macam komponen dimana masa manfaat ekonomis dari komponen-komponen tersebut berbeda dari aset utama dimana alokasi
The cost of an item of fixed assets is capitalized into various components where the useful lives of the components differ from the main item of fixed assets to which the component can be logically assigned. atau hasil dari aset tersebut di atas harapan awal dan dapat diukur secara andal. Namun, biaya yang terjadi atas perbaikan dan perawatan aset tetap diakui sebagai beban dalam laba atau rugi di periode berjalan.
Subsequent cost on fixed assets is only capitalized when such cost enhances the value or output of the asset beyond original expectations and it can be which is calculated as the proceeds on disposal of such assets less their carrying values at that date, are recognized in profit or loss. assets. The estimated useful lives of fixed assets are as follows:
Tahun/Years
Bangunan dan prasarana 10-30 Buildings and facilties
Peralatan mesin dan peralatan 5-15 Machinery equipment and repairment
Inventaris kantor 5 Office equipment are reviewed and adjusted, if appropriate, at the end of the reporting date.
h. Aset Eksplorasi dan Evaluasi h. Exploration and Evaluation Assets
Grup menerapkan PSAK No. 64, “Aktivitas untuk mengembangkan kebijakan akuntansi untuk aset eksplorasi dan evaluasi dengan this new standard varies from that in PSAK No. 48 (Revised 2009), “Impairment of Assets”, but impairment is measured in accordance with that standard once the impairment is identified.
Penerapan PSAK No. 64 menyebabkan penyatuan akun “Aset Minyak dan Gas Bumi” dan “Biaya Eksplorasi Tangguhan” yang sebelumnya disajikan dalam baris yang berbeda ke dalam “Aset Eksplorasi dan Evaluasi” dalam laporan posisi keuangan konsolidasian.
The adoption of PSAK No. 64 resulted to combination of “Oil and Gas Properties” and “Deferred Exploration Costs” accounts previously presented as separate line items to “Exploration and Evaluation Assets” in the consolidated statements of financial position.
Kegiatan eksplorasi dan evaluasi melibatkan pencarian mineral, penentuan kelayakan teknis dan penilaian kelayakan komersial dari sebuah sumber daya teridentifikasi. Kegiatan eksplorasi tersebut (termasuk evaluasi) meliputi: topographical, geochemical and geophysical studies;
(ii) pengeboran, penggalian dan sampel; (ii) exploratory drilling, trenching and sampling; (iii) menentukan dan memeriksa volume dan
kualitas sumber daya; dan
(iii) determining and examining the volume and grade of the resource; and
(iv) meneliti persyaratan transportasi dan infrastruktur.
(iv) surveying transportation and infrastructure requirements.
Biaya administrasi yang tidak langsung dapat diatribusikan dengan suatu daerah eksplorasi khusus dibebankan ke laba atau rugi. Biaya lisensi yang dibayar sehubungan dengan hak untuk mengeksplorasi di daerah eksplorasi yang ada
dikapitalisasi dan diamortisasi selama jangka waktu lisensi atau ijin.
license or permit.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Biaya eksplorasi dan evaluasi (termasuk amortisasi atas biaya lisensi yang dikapitalisasi) dibebankan ke laba atau rugi pada saat terjadinya kecuali dalam keadaan berikut, dalam hal pengeluaran tersebut dapat dikapitalisasi:
Exploration and evaluation costs (including amortization of capitalized license costs) are charged to profit or loss as incurred except in the following circumstances, in which case the expenditure May be capitalized:
(i) akuisisi atas konsensi atau izin atas area of interest pada tahap eksplorasi dan evaluasi dari pihak ketiga yang diukur pada nilai wajar pada saat akuisisi; jika tidak
(i) the acquisition of a concenssion of license area of interest at the exploration and evaluation stage from a third party which is measured at fair value on acquisition; otherwise
(ii) keberadaan deposit mineral komersial telah ditetapkan.
(ii) the existence of a commercially viable mineral deposit has been established.
Kapitalisasi aset eksplorasi dan evaluasi dicatat dalam akun "Aset Eksplorasi dan Evaluasi" dan selanjutnya diukur sebesar biaya perolehan dikurangi penyisihan penurunan nilai. Aset tersebut tidak disusutkan karena belum tersedia untuk digunakan tetapi ditelaah untuk indikasi penurunan nilai. Apabila suatu penurunan potensial terindikasi, penilaian dilakukan untuk setiap area of interest dalam kaitannya dengan Grup aset operasi (yang merupakan unit penghasil kas) terhadap eksplorasi yang terkait tersebut. Sejauh biaya eksplorasi tidak diharapkan untuk dipulihkan, biaya tersebut dibebankan ke laba atau rugi.
Capitalized exploration and evaluation costs are recorded under “Exploration and Evaluation Assets” account and are subsequently measured at cost less any allowance for impairment. Such asset is not depreciated as it is not available for use but monitored for indications of impairment. Where a potential impairment is indicated, an assessment is performed for each area of interest in conjunction with the group of operating assets (representing a cash-generating unit) to which the exploration is attributed. To the extent that deferred exploration costs are not expected to be recovered, they are charged to profit or loss.
Arus kas terkait dengan kapitalisasi biaya eksplorasi dan evaluasi diklasifikasikan sebagai arus kas dari aktivitas investasi dalam arus kas konsolidasian, sedangkan arus kas terkait dengan biaya eksplorasi dan evaluasi yang dibiayakan diklasifikasikan sebagai arus kas dari aktivititas operasi.
Cash flows associated with capitalized exploration and evaluation costs are classified as investing activities in the consolidated of cash flows, while cash flows in respect of exploration and evaluation costs that are expensed are classified as operating cash flows.
