PT SEJAHTERARAYA ANUGRAHJAYA Tbk DAN ENTITAS ANAK/AND ITS SUBSIDIARIES

(1)

(2)

Page

Daftar Isi Table of Contents

Surat Pernyataan Direksi Directors’ Statement Letter

Laporan Auditor Independen Independent Auditor’s Report

Laporan Posisi Keuangan Konsolidasian……….……… 1 - 2 ……..…Consolidated Statement of Financial Position Laporan Laba Rugi dan Penghasilan

Komprehensif Lain Konsolidasian……….……….. 3

Consolidated Statement of Profit or Loss and Other

….……….Comprehensive Income__

Laporan Perubahan Ekuitas Konsolidasian…….……… 4 …………Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian………... 5 ………Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian……... 6 - 91 ...Notes to the Consolidated Financial Statements

(3)

(4)

(5)

(6)

(7)

(8)

Piutang usaha 2f,5,33,34 Trade receivables

Pihak berelasi 2t,30 8.624.597.889 13.848.726.036 4.962.516.770 Related parties

Pihak ketiga - neto 296.210.431.883 220.052.635.242 220.460.304.910 Third parties - net

Piutang lain-lain 2f,34,35 Other receivables

Pihak berelasi 2t,30 16.930.287.000 1.404.495.936 - Related parties

Pihak ketiga 6.161.542.262 6.793.936.211 5.236.876.642 Third parties - net

Persediaan 2h,6 57.806.522.114 70.409.082.280 74.691.220.678 Inventories

Uang muka 1.760.849.191 2.900.786.193 2.034.924.128 Advances

Biaya dibayar dimuka 2i 3.764.431.438 3.822.885.889 2.833.681.995 Prepaid expenses

Pajak dibayar dimuka 2v,29a 5.037.566.541 1.299.629.966 7.292.745 Prepaid taxes

Total Aset Lancar 846.831.000.437 1.021.454.537.372 963.404.540.951 Total Current Assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Advances for purchases

Uang muka pembelian aset tetap 7 13.748.482.351 36.491.564.325 16.208.296.660 of property and equipment

Aset tetap - neto 2j,2k,2n,8 3.337.240.513.558 3.169.775.593.830 2.718.017.327.937 Property and equipment - net

Properti investasi 2l,2n,9 40.010.000.000 40.010.000.000 40.010.000.000 Investment property

Aset hak guna - neto 2n,2o,2t,10 274.055.533.113 280.850.298.397 308.029.359.532 Right-of-use assets - net

Aset takberwujud - neto 2m,2n 17.128.368.973 18.016.628.295 14.713.429.706 Intangible assets - net

Taksiran tagihan pajak penghasilan 29b 1.292.381.206 1.292.381.206 1.292.381.206 Estimated claim for tax refund

Aset pajak tangguhan - neto 2v,29f 65.852.283.742 66.145.030.699 46.883.177.777 Deferred tax assets - net

Goodwill 2m,2n,11 237.770.574.237 237.770.574.237 237.770.574.237 Goodwill

Total Aset Tidak Lancar 3.987.098.137.180 3.850.352.070.989 3.382.924.547.055 Total Non-Current Assets

TOTAL ASET 4.833.929.137.617 4.871.806.608.361 4.346.329.088.006 TOTAL ASSETS

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of laporan keuangan konsolidasian secara keseluruhan. these consolidated financial statements.

(9)

Utang lain-lain 2f,33,34 Other payables

Pihak berelasi 2t,30 1.514.060.364.827 1.514.060.364.827 1.085.218.611.742 Related parties

Pihak ketiga 30.986.530.551 30.502.175.695 30.568.544.671 Third parties

Utang pajak 2v, 29c 13.216.260.131 14.970.177.592 5.880.237.037 Taxes payable

Akrual 2f,15 107.862.461.630 123.381.315.476 95.105.436.137 Accruals

Bagian lancar atas Current maturities of

liabilitas jangka panjang long-term liabilities

Utang bank 2f,16,35 Bank loans

Pihak berelasi 2t,30 15.625.574.082 15.166.028.292 9.150.051.918 Related party

Pihak ketiga 37.973.439.463 37.131.694.694 12.415.000.000 Third party

Utang pembiayaan 2f,17 1.617.509.032 1.570.320.009 - Financing payables

Pendapatan sewa diterima dimuka Unearned rent

Pihak berelasi 2t,30 568.400.000 101.600.000 757.896.000 Related party

Pihak ketiga 986.668.848 836.525.432 545.384.866 Third parties

Total Liabilitas Jangka Pendek 2.613.833.517.198 2.659.180.898.777 1.671.377.305.284 Total Current Liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Liabilitas jangka panjang - setelah Long-term liabilities - net of

dikurangi bagian jangka pendek current maturities

Utang bank 2f,16,32,33,34 Bank loans

Pihak berelasi 2t,30 19.171.676.157 23.254.685.100 38.420.713.392 Related party

Pihak ketiga 166.630.150.328 176.336.374.002 791.265.456.384 Third party

Utang pembiayaan 2f,17 3.160.329.361 3.582.839.439 - Financing payables

Pendapatan sewa diterima dimuka Unearned rent

Pihak berelasi 2t,30 - - 211.737.310 Related party

Pihak ketiga - - 1.019.808.503 Third parties

Liabilitas pajak tangguhan - neto 2v,29f 7.331.638.099 - - Deffered tax liability - net

Liabilitas imbalan pasca kerja 2p,18 87.020.403.051 82.049.265.360 89.297.794.369 Post-employment benefits liability

Total Liabilitas Jangka Panjang 283.314.196.996 285.223.163.901 920.215.509.958 Total Non-current Liabilities

TOTAL LIABILITAS 2.897.147.714.194 2.944.404.062.678 2.591.592.815.242 TOTAL LIABILITIES

TOTAL EKUITAS TOTAL EQUITY

Ekuitas neto yang Dapat Diatribusikan Net equity Attributable to the Owners

Kepada Pemilik Entitas Induk: of the Parent Entity:

Modal saham - nilai nominal Capital stock - Rp 100 par

Rp 100 per saham value per share

Modal dasar - 48.000.000.000 saham Authorized capital - 48,000,000,000 shares

tahun 2022 dan 2021 in 2022 and 2021

dan 20.000.000.000 saham tahun 2020 and 20,000,000,000 shares in 2020

Modal ditempatkan dan disetor - Issued and paid up capital -

12.000.705.445 saham 19 1.200.070.544.500 1.200.070.544.500 1.200.070.544.500 12,000,705,445 shares

Tambahan modal disetor - bersih 20 1.124.816.856.453 1.124.816.856.453 1.124.816.856.453 Additional paid-in capital - net

Pengukuran kembali liabilitas Remeasurements of

imbalan kerja 2p 37.258.250.225 36.805.871.185 29.748.911.906 post-employment benefits liability

Saldo laba (defisit) Retained earnings (deficit)

Ditentukan penggunaannya 21 2.000.000.000 2.000.000.000 2.000.000.000 Appropriated

Belum ditentukan penggunaannya (428.515.570.778) (437.380.567.809) (602.688.806.428) Unappropriated

Ekuitas Neto yang Dapat Diatribusikan Net Equity Attributable to

kepada Pemilik Entitas Induk 1.935.630.080.400 1.926.312.704.329 1.753.947.506.431 the Owners of the Parent Entity

Kepentingan Non-Pengendali 22 1.151.343.023 1.089.841.354 788.766.333 Non-Controlling Interest

TOTAL EKUITAS 1.936.781.423.423 1.927.402.545.683 1.754.736.272.764 TOTAL EQUITY

TOTAL LIABILITAS DAN EKUITAS 4.833.929.137.617 4.871.806.608.361 4.346.329.088.006 TOTAL LIABILITIES AND EQUITY

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of laporan keuangan konsolidasian secara keseluruhan. these consolidated financial statements.

(10)

LABA BRUTO 157.330.815.074 183.707.494.427 705.032.736.652 413.749.455.341 GROSS PROFIT

BEBAN USAHA 2r OPERATING EXPENSES

Beban penjualan 25 (4.214.919.320) (2.049.208.769) (16.138.644.007) (10.542.219.731) Selling expenses

Beban umum dan administrasi 26 (123.475.226.026) (99.527.305.170) (462.409.623.024) (387.353.928.825) General and administrative expenses

LABA USAHA 29.640.669.728 82.130.980.488 226.484.469.621 15.853.306.785 OPERATING PROFIT

PENGHASILAN (BEBAN) LAIN-LAIN 2r OTHER INCOME (EXPENSES)

Pendapatan bunga 2f,30 4.710.931.511 14.822.417.385 23.940.936.423 26.470.099.827 Interest income

Beban keuangan 2f,12,16,17,30 (21.310.548.219) (36.042.675.504) (118.034.051.135) (70.561.549.474) Finance cost

Lain-lain - neto 27 3.382.980.531 21.648.446.195 24.028.154.926 28.429.533.228 Others - net

LABA SEBELUM PAJAK PENGHASILAN 16.424.033.551 82.559.168.564 156.419.509.835 191.390.366 PROFIT BEFORE INCOME TAX

MANFAAT (BEBAN) PAJAK PENGHASILAN 2v,29d INCOME TAX BENEFIT (EXPENSES)

Pajak kini - (1.189.525.040) (12.069.226.180) - Current tax

Pajak tangguhan (7.496.954.623) (13.112.867.224) 21.253.762.919 (14.689.448.354) Deferred tax

Manfaat (Beban) Pajak Penghasilan - neto (7.496.954.623) (14.302.392.264) 9.184.536.739 (14.689.448.354) Income Tax Benefit (Expenses) - net

LABA (RUGI) NETO 8.927.078.928 68.256.776.300 165.604.046.574 (14.498.057.988) NET PROFIT (LOSS)

PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Pos yang tidak akan direklasifikasi Item not to be reclassified

ke laba rugi dalam periode to profit or loss in

berikutnya: subsequent periods:

Pengukuran kembali liabilitas Reameasurement of

imbalan pasca kerja 2p,18 579.229.245 9.976.249.950 9.054.136.342 7.358.311.173 post-employment benefits liability

Pajak penghasilan terkait 2v,29f (127.430.433) (2.590.811.901) (1.991.909.997) (2.361.493.433) Related income tax

Penghasilan komprehensif lain - Other comprehensive income -

neto setelah pajak 451.798.812 7.385.438.049 7.062.226.345 4.996.817.740 net of tax

TOTAL COMPREHENSIVE

TOTAL LABA (RUGI) KOMPREHENSIF 9.378.877.740 75.642.214.349 172.666.272.919 (9.501.240.248) INCOME (LOSS)

Laba (rugi) yang Net profit (loss)

dapat diatribusikan kepada: attributable to:

Pemilik entitas induk 28 8.864.997.031 68.144.346.684 165.308.238.619 (14.380.627.056) Owners of the parent entity

Kepentingan non-pengendali 22 62.081.897 112.429.616 295.807.955 (117.430.932) Non-controlling interest

8.927.078.928 68.256.776.300 165.604.046.574 (14.498.057.988)

Penghasilan (rugi) komprehensif lainnya Other comprehensive income

yang dapat diatribusikan kepada: (loss) attributable to:

Pemilik entitas induk 452.379.040 7.380.367.488 7.056.959.279 4.993.412.758 Owners of the parent entity

Kepentingan non-pengendali (580.228) 5.070.561 5.267.066 3.404.982 Non-controlling interest

451.798.812 7.385.438.049 7.062.226.345 4.996.817.740

Total laba (rugi) komprehensif Total comprehensive income (loss)

yang dapat diatribusikan kepada: attributable to:

Pemilik entitas induk 9.317.376.071 75.524.714.172 172.365.197.898 (9.387.214.298) Owners of the parent entity

Kepentingan non-pengendali 61.501.669 117.500.177 301.075.021 (114.025.950) Non-controlling interest

9.378.877.740 75.642.214.349 172.666.272.919 (9.501.240.248)

Laba (rugi) per saham yang dapat Earnings (loss) per share

diatribusikan kepada attributable to the owners of

pemilik entitas induk 2q,28 0,74 5,68 13,77 (1,20) the parent entity

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of

laporan keuangan konsolidasian secara keseluruhan. these consolidated financial statements.

(11)

Rugi neto - - - - (14.380.627.056) (14.380.627.056) (117.430.932) (14.498.057.988) Net loss

Penghasilan komprehensif lain - neto - - 4.993.412.758 - - 4.993.412.758 3.404.982 4.996.817.740 Other comprehensive income - net

Saldo per 31 Desember 2020 1.200.070.544.500 1.124.816.856.453 29.748.911.906 2.000.000.000 (602.688.806.428) 1.753.947.506.431 788.766.333 1.754.736.272.764 Balance as of December 31, 2020

Laba neto - - - - 68.144.346.684 68.144.346.684 112.429.616 68.256.776.300 Net profit

Saldo per 31 Maret 2021 1.200.070.544.500 1.124.816.856.453 37.129.279.394 2.000.000.000 (534.544.459.744) 1.829.472.220.603 906.266.510 1.830.378.487.113 Balance as of March 31, 2021

Saldo per 1 Januari 2021 1.200.070.544.500 1.124.816.856.453 29.748.911.906 2.000.000.000 (602.688.806.428) 1.753.947.506.431 788.766.333 1.754.736.272.764 Balance as of January 1, 2021

Saldo per 31 Desember 2021 1.200.070.544.500 1.124.816.856.453 36.805.871.185 2.000.000.000 (437.380.567.809) 1.926.312.704.329 1.089.841.354 1.927.402.545.683 Balance as of December 31, 2021

Penghasilan (rugi) komprehensif lain - neto - - 452.379.040 - - 452.379.040 (580.228) 451.798.812 Other comprehensive income (loss) - net

Saldo per 31 Maret 2022 1.200.070.544.500 1.124.816.856.453 37.258.250.225 2.000.000.000 (428.515.570.778) 1.935.630.080.400 1.151.343.023 1.936.781.423.423 Balance as of March 31, 2022

(12)

Kas dihasilkan dari operasi 36.505.568.800 76.191.258.207 434.263.528.257 164.999.192.930 Cash provided by operations

Penerimaan bunga 4.710.931.511 14.822.417.385 23.940.936.423 26.470.099.827 Interest received

Pembayaran beban pajak (4.305.436.782) (595.575.794) (6.292.866.811) (2.085.522.676) Income tax paid

Pembayaran beban keuangan (15.716.380.779) (35.527.253.828) (115.124.935.079) (100.262.493.441) Finance cost paid

Kas Neto Diperoleh dari Aktivitas Operasi 21.194.682.750 54.890.845.970 336.786.662.790 89.121.276.640 Net Cash Provided by Operating Activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Perolehan dan uang muka Acquisition and advances for

pembelian aset tetap 7,8,35 (144.585.804.241) (104.431.524.762) (464.023.277.324) (511.111.412.698) purchase of property and equipment

Perolehan aset takberwujud 35 (3.195.992.083) (1.295.950.000) (3.165.516.135) (11.378.622.627) Acquisition of initangible assets

Pembayaran untuk piutang lain-lain Disbursement for other receivable

kepada pihak berelasi 30 (15.525.791.064) - (1.404.495.936) - to related parties

Hasil penjualan aset tetap 8 - - 313.000.000 108.657.000 Proceeds from sale of property and equipment

Kas Neto Digunakan Untuk Aktivitas Investasi (163.307.587.388) (105.727.474.762) (468.280.289.395) (522.381.378.325) Net Cash Used in Investing Activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES

Penerimaan dari (pembayaran kepada) Receipts from (payment to) other payable

dari utang lain-lain kepada pihak berelasi - neto 35 - (17.684.849.309) 428.841.753.085 342.308.233.436 to related parties - net

Penerimaan utang bank jangka pendek 35 24.697.266.326 - 390.000.000.000 171.000.000.000 Proceeds from short-term bank loan

Pembayaran utang bank jangka pendek 35 (120.000.000.000) - (20.000.000.000) (24.678.569.749) Payments of short-term bank loan

Penerimaan utang bank jangka panjang 35 - - 220.000.000.000 830.000.000.000 Proceeds from long-term bank loan

Pembayaran utang bank jangka panjang 35 (12.596.628.133) (2.500.000.000) (839.428.499.944) (134.309.028.160) Payments of long-term bank loan

Pembayaran utang pembiayaan 35 (375.321.055) - (174.990.000) - Payment of financing payables

Pembayaran liabilitas sewa 10 - - - (330.000.000.000) Payments of lease liabilities

Kas Neto Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)

Aktivitas Pendanaan (108.274.682.862) (20.184.849.309) 179.238.263.141 854.320.635.527 by Financing Activities

KENAIKAN (PENURUNAN) NETO KAS NET INCREASE (DECREASE) IN CASH

DAN SETARA KAS (250.387.587.500) (71.021.478.101) 47.744.636.536 421.060.533.842 AND CASH EQUIVALENTS

CASH AND CASH EQUVALENTS AT KAS DAN SETARA KAS AWAL PERIODE/TAHUN 700.922.359.619 653.177.723.083 653.177.723.083 232.117.189.241 BEGINNING OF PERIOD/YEAR

CASH AND CASH EQUVALENTS AT KAS DAN SETARA KAS AKHIR PERIODE/TAHUN 4 450.534.772.119 582.156.244.982 700.922.359.619 653.177.723.083 END OF PERIOD/YEAR

Kas dan setara kas termasuk: Cash and cash equivalents include:

Kas dan setara kas 450.534.772.119 531.076.512.428 700.922.359.619 597.785.406.763 Cash and cash equivalents

Kas yang dibatasi penggunaannya - 51.079.732.554 - 55.392.316.320 Restricted cash

Total 450.534.772.119 582.156.244.982 700.922.359.619 653.177.723.083 Total

(13)

PT Sejahteraraya Anugrahjaya Tbk (Perusahaan) didirikan tanggal 20 Mei 1991 di Republik Indonesia berdasarkan Akta Notaris No. 210 dari Misahardi Wilamarta S.H., Notaris di Jakarta. Akta pendirian ini telah disahkan oleh Kementerian Kehakiman Republik Indonesia dengan Surat Keputusan No. C2-HT01.01-A 9205 tanggal 28 November 1992 serta telah diumumkan dalam Berita Negara Republik Indonesia No. 104 tanggal 31 Desember 1994, Tambahan Berita Negara No. 10967. Anggaran Dasar Perusahaan telah beberapa kali mengalami perubahan, terakhir dengan Akta Notaris No. 40 tanggal 18 Februari 2021 dari Recky Francky Limpele, SH., Notaris di Jakarta, para pemegang saham memutuskan dan menyutujui untuk meningkatkan modal dasar (Catatan 19).

Perubahan anggaran dasar ini telah disetujui oleh Menteri Hukum Hak Asasi dan Manusia Republik Indonesia dalam Surat Keputusan No. AHU-0010445.01.02. Tahun 2021 tanggal 18 Februari 2021, serta telah diumumkan dalam Berita Negara Republik Indonesia No. 16.

Tahun 2021, Tambahan Berita Negara No. 007492.

PT Sejahteraraya Anugrahjaya Tbk (the Company) was established on May 20, 1991 in the Republic of Indonesia based on Notarial Deed No. 210 of Misahardi Wilamarta S.H., Notary in Jakarta. The deed of establishment was approved by the Ministry of Justice of the Republic of Indonesia in its Decision Letter No. C2-HT01.01-A 9205 dated November 28, 1992 and was published in the State Gazette of Republic of Indonesia No. 104 dated December 31, 1994, Supplement of State Gazette No. 10967. The Company’s Articles of Association have been amended several times, most recently by Notarial Deed No. 40 dated February 18, 2021 of Recky Francky Limpele, SH., Notary in Jakarta, wherein the shareholders decided and approved to increase the authorized capital (Note 19).

This change of articles of association was approved by the Ministry of Law and Human Rights of the Republic of Indonesia in its Decision Letter No. AHU-0010445.01.02. Year 2021 dated February 18, 2021, and was published in the State Gazatte of Republic of Indonesia No. 16 year 2021, Supplement of State Gazette No. 007492.

Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, aktifitas bisnis Perusahaan adalah penyedia pelayanan kesehatan.

In accordance with Article 3 of the Company's Articles of Association, the Company’s business activity is to provide medical services.

Perusahaan memperoleh izin operasional rumah sakit dari Departemen Kesehatan Republik Indonesia dalam Surat Keputusannya No. YM.02.04.3.5.02690 tanggal 14 Juni 1995 yang berlaku sampai 14 Juni 2000. Izin operasi ini telah diperpanjang beberapa kali, terakhir melalui Keputusan Kepala Badan Koordinasi Penanaman Modal dan Pelayanan Terpadu Provinsi Banten atas nama Gubernur Banten No. 570/1/SKK- IO.RS/ DPMPTSP/VII/2020 tertanggal 13 Juli 2020, dan berlaku selama lima tahun yang berakhir pada tanggal 13 Juli 2025.

The Company obtained license to operate hospitals from Ministry of Health of the Republic Indonesia in its Decision Letter No. YM.02.04.3.5.02690 dated June 14, 1995 for the period until June 14, 2000. This permit has been extended several times, most recently by a Decree of Head of Investment Coordinating Board and Integrated Services of Banten Province on behalf of Governor of Banten No. 570/1/SKK- IO.RS/DPMPTSP/VII/2020 dated July 13, 2020, which is valid for five years period until July 13, 2025.

Perusahaan mulai melakukan kegiatan operasional pada bulan Juli 1995.

Perusahaan Berkedudukan di Jalan Honoris Raya, Perumahan Modern, Tangerang.

PT Mayapada Healthcare Group adalah entitas induk terakhir Perusahaan.

The Company commenced its operations in July 1995.

The Company is located at Jalan Honoris Raya, Perumahan Modern, Tangerang.

PT Mayapada Healthcare Group is the ultimate parent entity of the Company.

(14)

b. Penawaran umum Saham Perusahaan b. The Company’s Public Offerings Pada tanggal 31 Maret 2011, Perusahaan

memperoleh pernyataan efektif dari Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM-LK) dengan suratnya No. S/02238/BEI.PPJ/04-2011 untuk melakukan penawaran umum sebanyak 750 juta lembar saham biasa dengan nilai nominal Rp 100 dengan harga penawaran perdana Rp 120 per lembar saham. Berdasarkan surat No. S-02238/BEI.PPJ/04-2011 tanggal 6 April 2011, Bursa Efek Indonesia telah menyetujui Pencatatan Efek Perusahaan di Bursa Efek Indonesia.

Pada tanggal 11 Desember 2012, Perusahaan memperoleh pernyataan efektif dari Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM-LK) dengan suratnya No. S-14122/BL/2012 untuk melakukan Penawaran Umum Terbatas I (“PUT I”) dengan Hak Memesan Efek Terlebih Dahulu (“HMETD”). Dalam penawaran ini dikeluarkan saham baru Perusahaan sebanyak 2.495.233.593 lembar saham biasa dengan nilai nominal Rp 100 dengan harga penawaran sebesar Rp 260 per lembar saham.

On March 31, 2011, the Company received an effective statement from the Chairman of the Capital Market and Financial Institution Supervisory Agency in his Decision Letter No. S/02238/BEI.PPJ/04-2011 to offer 750 million shares to the public with par value of Rp 100 per share, at initial offering price Rp 120 per share. Based on Letter No. S-02238/BEI.PPJ/04-2011 dated April 6, 2011, the Indonesia Stock Exchange has approved the Listing of the Company’s securities in Indonesia Stock Exchange.

On December 11, 2012, the Company received an effective statement from the Chairman of the Capital Market and Financial Institution Supervisory Agency in his Decision Letter No. S-14122/BL/2012 to conduct Pre-emptive Rights Issue I ("PUT I"). In this offering, the Company issued 2,495,233,593 ordinary shares at a nominal value of Rp 100 with an offering price of Rp 260 per share.

Pada tanggal 26 Oktober 2016, Perusahaan memperoleh pernyataan efektif dari Otoritas Jasa Keuangan (OJK) dengan suratnya No. S-614/D.04/2016 untuk melakukan Penawaran Umum Terbatas II (“PUT II”) dengan Hak Memesan Efek Terlebih Dahulu (“HMETD”). Dalam penawaran ini, Perusahaan mengeluarkan saham baru sebanyak 2.887.300.388 lembar saham biasa dengan nilai nominal Rp 100 per lembar saham dengan harga penawaran sebesar Rp 280 per lembar saham.

On October 26, 2016, the Company received an effective statement from Financial Service Authority (OJK) in its letter No. S-614/D.04/2016 to conduct a Limited Public Offering II (“PUT II”) with Pre- emptive Rights Issue ("HMETD"). In this offering, the Company issued 2,887,300,388 ordinary shares at a nominal value of Rp 100 per share with an offering price of Rp 280 per share.

Jumlah saham Perusahaan yang tercatat di Bursa Efek Indonesia sebanyak 12.000.075.445 lembar saham masing-masing pada tanggal 31 Maret 2022, 31 Desember 2021 dan 2020.

Total shares of the Company listed in the Indonesia Stock Exchange as of March 31, 2022, December 31, 2021 and 2020 are 12,000,075,445 shares, respectively.

(15)

Berdasarkan Pernyataan Keputusan Pemegang Saham pada tanggal 17 Desember 2021 yang tercantum dalam Akta Notaris No. 98 dari notaris Buntario Tigris, S.,H., S.E., dan Pernyataan Keputusan Pemegang Saham pada tanggal 16 Mei 2018 dalam Akta Notaris No. 60 dari Notaris Buntario Tigris, S.H., S.E., M.H., susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 31 Maret 2022 dan 31 Desember 2021 dan 2020 adalah sebagai berikut:

Based on the Statement of Shareholders’ Decision on December 17, 2021 as stated in Notarial Deed No. 98 of Notary Buntario Tigris, S.H., S.E, and the Statement of Shareholders Decision on May 16, 2018 as stated as in Notarial Deed No. 60 of Notary Buntario Tigris, S.H., S.E., M.H., the composition of the Company’s Boards of Commissioners and Directors as of March 31, 2022 and December 31, 2021 and 2020 are as follows:

31 Maret 2022/March 31,2022 dan/and 31 Desember/

31 Desember 2021/December 31,2021 December 31, 2020

Dewan Komisaris Board of Commissioners

Komisaris Utama Tn. Jonathan Tahir Tn. Jonathan Tahir President Commissioner

Wakil Komisaris Utama Tn. Dato’ Sri Prof. DR. Tahir M.B.A Tn. Dato’ Sri Prof. DR. Tahir M.B.A Vice President Commissioner

Komisaris Tn. H.R. Agung Laksono Tn. Raymond Commissioners

Tn. dr. Daniel Tjen Tn. dr. Daniel Tjen

Komisaris Independen Ny. Prof. DR. drg. Melani Hendriaty Sadono Ny. Prof. DR. drg. Melani Hendriaty Sadono Independent Commissioners Tn. Djamil, M Biomed, Ph.D Tn. Djamil, M Biomed, Ph.D

Tn. Dr. Antonius Indrajana Soediono, Sp.S. Tn. Dr. Antonius Indrajana Soediono, Sp.S.

Dewan Direksi Board of Directors

Direktur Utama Ny. Grace Dewi Riady Ny. Grace Dewi Riady President Director

Direktur Tn. Arif Mualim Tn. Arif Mualim Directors

Ny. Victoria Tahir Ny. Victoria Tahir

Tn. Charlie Salim Tn. Charlie Salim

Berdasarkan Surat Keputusan Dewan Komisaris Perusahaan No. 003/PT/SRAJ/IV/2021 tanggal 3 April 2021 dan Surat Keputusan Dewan Komisaris Perusahaan No. 001/SK/BOC-SRAJ/IV/2019 tanggal 22 April 2019, susunan Komite Audit Perusahaan masing-masing pada tanggal 31 Maret 2022 dan 31 Desember 2021 dan 2020 adalah sebagai berikut:

Based on the Commissioners Decision Letter No. 003/PT/SRAJ/IV/2021 dated April 3, 2021 and the Commissioners Decision Letter No. 001/SK/BOC-SRAJ/IV/2019 dated April 22, 2019, the composition of the Company's Audit Committee as of March 31, 2022 and December 31, 2021 and 2020 is as follows:

31 Maret 2022/March 31, 2022 dan/and 31 Desember/

31 Desember 2021/December 31, 2021 December 31, 2020

Komite Audit Audit Committee

Ketua Tn. Dr. Antonius Indrajana Soediono, Sp.S. Tn. Dr. Antonius Indrajana Soediono, Sp.S. Chairman

Anggota Ny. Lo Fi Ling Tn. Harry Wangidjaja Members

Ny. Liannah Sunarto Tn. Handoko Gunawan

Pada tanggal 31 Maret 2022, 31 Desember 2021 dan 2020, Sekretaris Perusahaan adalah Arif Mualim.

Jumlah karyawan Perusahaan dan entitas anak pada tanggal 31 Maret 2022, 31 Desember 2021 dan 2020 masing-masing adalah 2.967, 3.006 dan 2.245 pegawai (tidak diaudit).

As of March 31, 2022, December 31, 2021 and 2020, the Corporate Secretary of the Company is Arif Mualim.

As of March 31, 2022, December 31, 2021 and 2020, the Company and its subsidiaries have a total of 2,967, 3,006 and 2,245 employees, respectively (unaudited).

(16)

c. Susunan pengurus dan karyawan (lanjutan) c. Management and employees (continued) Jumlah remunerasi yang dibayar untuk Dewan

Direksi Perusahaan adalah sebesar Rp 2.755.916.430 dan Rp 1.944.752.811 masing- masing untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2022 dan 2021, dan Rp 6.257.293.093 dan 4.104.514.471 untuk tahun yang berakhir pada tanggal 31 Desember 2021 dan 2020.

Total remuneration paid to the Company’s Board of Directors amounted to Rp 2,755,916,430 and Rp 1,944,752,811 for the three-month periods ended March 31, 2022 and 2021, respectively, and Rp 6,257,293,093 and Rp 4,104,514,471 for the years ended December 31, 2021 and 2020.

d. Struktur Grup d. The Group’s structure

Pada tanggal 31 Maret 2022 dan 31 Desember 2021 dan 2020, Perusahaan memiliki entitas anak sebagai berikut:

As of March 31, 2022 and December 31, 2021 and 2020, the Company has the following subsidiaries:

Tahun Operasi Komersial/

Start of

Lokasi/ Jenis Usaha/ Commercial 31 Maret 31 Maret

Location Nature Of Business Operations March 31, 2022 2021 2020 March 31, 2022 2021 2020

Rumah Sakit/

PT Nirmala Kencana Mas (NKM) Jakarta Hospital 2013 99,81% 99,81% 99,81% 1.646.549.248.082 1.722.456.983.718 1.668.306.604.697

Perdagangan/

PT Fajar Kharisma Nusantara (FKN) Jakarta Trading *) 95,00% 95,00% 95,00% 40.162.249.711 40.165.796.425 40.180.013.286

Rumah Sakit/

PT Sejahtera inti Sentosa (SIS) Jakarta Hospital 2020 99,98% 99,98% 99,98% 745.396.164.758 789.605.423.718 890.586.711.658

Rumah Sakit/ 462.023.113.554

PT Sejahtera Abadi Solusi (SAS) Surabaya Hospital 2021 99,99% 99,99% 99,99% 807.652.685.246 778.314.185.490

PT Karya Kharisma Sentosa (KKS) Jakarta Trading, Pharmacy,

Medical Equipment *) 99,99% 99,99% 99,99% 148.515.274.575 148.515.344.356 148.613.462.333

Pembangunan, Perdagangan, Jasa

Kesehatan/

PT Anugrah Inti Karya (AIK) Jakarta

Construction, Trading, Health

Services

*) 99,00% 99,00% 99,00% 18.632.917.082 19.488.448.534 24.499.741.909

PT Nusa Sejahtera Kharisma (NSK) Bandung Penyalur Alat

Kesehatan/ *) 99,99% 99,99% 99,99% 413.572.617.284 614.177.492.184 257.351.008.341

Medical Equipment Distibutor Rumah Sakit/

PT Mayapada Surabaya Pratama (MSP) Surabaya Hospital *) 99,00% 99,00% 99,00% 1.929.432.656 1.950.301.081 2.035.675.927

*) Belum beroperasi secara komersial./ Not yet operating commercially.

Entitas Anak/ Subsidiaries

Percentage of Ownership Persentase Kepemilikan/

Total Assets Before Elimination Jumlah Aset Sebelum Eliminasi/

31 Desember/December 31 , 31 Desember/ December 31 ,

Perusahaan dan entitas enak secara kolektif disebut sebagai “Grup”.

The Company and its subsidiaries are collectively referred herein as the “Group”.

e. Persetujuan dan pengesahan untuk penertiban laporan keuangan konsolidasian

e. Approval and authorization for the issuance of the consolidated financial statements

Manajemen Perusahaan bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian ini sesuai dengan Standar Akuntasi Keuangan di Indonesia yang disetujui dan diotorisasi untuk diterbitkan oleh Direksi pada tanggal 12 Mei 2022.

The Company’s management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Indonesian Financial Accounting Standards, which were approved and authorized for issuance by the Board of Directors on May 12, 2022.

(17)

konsolidasian statements Laporan keuangan konsolidasian

Grup disusun berdasarkan Standar Akuntansi Keuangan di Indonesia (SAK), yang mencakup Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK-IAI) serta peraturan regulator pasar modal untuk entitas yang berada di bawah pengawasannya.

The consolidated financial statements of the Group have been prepared in accordance with Indonesian Financial Accounting Standards (“SAK”), which comprise the Statement of Financial Accounting Standards (“PSAK”) and Interpretations of Statement of Financial Accounting Standard (“ISAK”) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (“DSAK-IAI”) and regulations of capital market regulator for entities under its control.

Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian Grup untuk tahun yang berakhir pada tanggal 31 Desember 2021, kecuali bagi penerapan beberapa PSAK yang telah direvisi.

Seperti diungkapkan dalam catatan-catatan terkait atas laporan keuangan, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2022.

The accounting policies adopted in the preparation of the consolidated financial statements are consistent with those made in the preparation of the Group’s consolidated financial statements for the year ended December 31, 2021, except for the adoption of several amended SAKs. As disclosed further in the relevant succeeding notes, several amended and published accounting standards were adopted effective January 1, 2022.

Laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian, disusun berdasarkan dasar akrual dengan menggunakan konsep harga perolehan, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.

The consolidated financial statements, except for the consolidated statement of cash flows, have been prepared on the accrual basis using the historical cost basis of accounting, except for certain accounts which are measured on the bases described in the related accounting policies for those accounts.

Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan.

The consolidated statement of cash flows is prepared based on the direct method by classifying cash flows on the basis of operating, investing, and financing activities.

Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah Rupiah, yang merupakan mata uang fungsional Grup.

The presentation currency used in the preparation of the consolidated financial statements is the Indonesian Rupiah, which is the Group’s functional currency.

Untuk memberikan pemahaman yang lebih baik atas kinerja keuangan Grup, karena sifat dan jumlahnya yang signifikan, beberapa item pendapatan dan beban telah disajikan secara terpisah.

In order to provide further understanding of the financial performance of the Group, due to the significance of their nature or amount, several items of income or expense have been shown separately.

(18)

SIGNIFIKAN (lanjutan) POLICIES (continued) a. Dasar penyusunan laporan keuangan

konsolidasian (lanjutan)

a. Basis of preparation of consolidated financial statements (continued)

Penyusunan laporan keuangan konsolidasian sesuai dengan SAK di Indonesia mengharuskan penggunaan estimasi dan asumsi. Hal tersebut juga mengharuskan manajemen untuk membuat pertimbangan dalam proses penerapan kebijakan akuntansi Grup. Area yang kompleks atau memerlukan tingkat pertimbangan yang lebih tinggi atau area di mana asumsi dan estimasi dapat berdampak signifikan terhadap laporan keuangan konsolidasian diungkapkan di Catatan 3.

The preparation of consolidated financial statements in conformity with SAK requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3.

b. Standar akutansi baru b. New accounting standards Dalam tahun berjalan, Grup telah menerapkan

standar dan sejumlah amendemen/

penyesuaian/interpretasi PSAK yang relevan dengan operasinya dan efektif untuk periode akuntansi yang dimulai pada atau setelah 1 Januari 2022. Penerapan atas PSAK baru/revisi tidak mengakibatkan perubahan atas kebijakan akuntansi Grup dan tidak memiliki dampak material terhadap jumlah yang dilaporkan pada tahun berjalan atau tahun-tahun sebelumnya.

In the current year, the Group has applied new standards and a number of amendments/

improvements to PSAK that are relevant to its operations and effective for accounting period beginning on or after January 1, 2022. The adoption of these new/revised PSAKs does not result in changes to the Group’s accounting policies and has no material effect on the amounts reported for the current or prior years.

- PSAK 73 (Amendemen) Sewa : Konsesi Sewa setelah 30 Juni 2021, Efektif 1 April 2021

- PSAK 22 (Amendemen) Kombinasi Bisnis:

Referensi ke Kerangka Konseptual

- PSAK 57 (Amendemen) Provisi, Liabilitas Kontinjensi dan Aset Kontinjensi tentang Kontrak Memberatkan - Biaya Memenuhi Kontrak

- Penyesuaian Tahunan 2021 atas PSAK (amendemen PSAK 69 Agrikultur, PSAK 71 Instrumen Keuangan, dan PSAK 73 Sewa)

- PSAK 73 (Amendment) Leases : Rental Concessions beyond June 30, 2021, effective April 1, 2021

- PSAK 22 (Amendment) Business

Combinations: References to the Conceptual Framework

- PSAK 57 (Amendment) Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts - Cost of Fulfilling the Contracts

- 2021 Annual Improvements to

PSAK (amendments to PSAK 69 Agriculture, PSAK 71 Financial Instruments, and PSAK 73 Leases)

(19)

Pada tanggal persetujuan laporan keuangan konsolidasian, standar, interpretasi dan amendemen-amendemen atas PSAK yang telah diterbitkan namun belum berlaku efektif, dengan penerapan dini diijinkan, adalah sebagai berikut:

At the date of authorization of these consolidated financial statements, the following standards, interpretations and amendments to PSAK were issued but not effective, with early application permitted:

Efektif untuk periode yang dimulai pada atau setelah tanggal 1 Januari 2023

- PSAK 1 (Amendemen) Penyajian Laporan Keuangan: Klasifikasi Liabilitas sebagai Jangka Pendek atau Jangka Panjang

- PSAK 16 (Amendemen) Aset Tetap: Hasil Sebelum Penggunaan yang Diintensikan - PSAK 25 (Amendemen) Kebijakan Akuntansi,

Perubahan Estimasi Akuntansi, dan Kesalahan: Definisi Estimasi Akuntansi - PSAK 1 (Amendemen) Penyajian Laporan

Keuangan: Pengungkapan Kebijakan Akuntansi

Effective for periods beginning on or after January 1, 2023

- PSAK 1 (Amendment) Presentation of financial statements: Classification of Liabilities as Current or Non-current

- PSAK 16 (Amendment) Property, Plant and Equipment: Proceeds before Intended Use - PSAK 25 (Amendment) Accounting Policies,

Changes in Accounting Estimates and Errors:

Definition of Accounting Estimates

- Amendments to PSAK 1 (Amendment) Presentation of Financial Statements:

Disclosure of Accounting Policies Efektif untuk periode yang dimulai pada atau

setelah tanggal 1 Januari 2025 - PSAK 74 Kontrak Asuransi

Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, dampak dari penerapan standar, amendemen dan interpretasi tersebut terhadap laporan keuangan konsolidasian tidak dapat diketahui atau diestimasi oleh manajemen.

Effective for periods beginning on or after January 1, 2025

- PSAK 74 Insurance Contracts

As of the issuance date of the consolidated financial statements, the effects of adopting these standards, amendments and interpretations on the consolidated financial statements are not known nor reasonably estimable by management.

c. Klasifikasi lancar dan tidak lancar c. Current and non-current classification Grup menyajikan aset dan liabilitas dalam laporan

posisi keuangan konsolidasian berdasarkan klasifikasi lancar/tidak lancar. Suatu aset disajikan lancar bila:

i) Akan direalisasi, dijual atau dikonsumsi dalam siklus operasi normal,

ii) Untuk diperdagangkan,

iii) Akan direalisasi dalam 12 bulan setelah tanggal pelaporan, atau kas atau setara kas kecuali yang dibatasi penggunaannya atau akan digunakan untuk melunasi suatu liabilitas dalam paling lambat 12 bulan setelah tanggal pelaporan.

Seluruh aset lain diklasifikasikan sebagai tidak lancar.

The Group presents assets and liabilities in the consolidated statement of financial position based on current/non-current classification. An asset is current when it is:

i) Expected to be realised or intended to be sold or consumed in the normal operating cycle, ii) Held primarily for the purpose of trading, iii) Expected to be realised within 12 months after

the reporting period, or cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period.

All other assets are classified as non-current.

(20)

SIGNIFIKAN (lanjutan) POLICIES (continued)

c. Klasifikasi lancar dan tidak lancer (lanjutan) c. Current and non-current classification (continued)

Suatu liabilitas disajikan sebagai jangka pendek bila:

i) Akan dilunasi dalam siklus operasi normal, ii) Untuk diperdagangkan,

iii) Akan dilunasi dalam 12 bulan setelah tanggal pelaporan, atau

iv) Tidak ada hak tanpa syarat untuk menangguhkan pelunasannya dalam paling tidak 12 bulan setelah tanggal pelaporan.

A liability is current when it is:

i) Expected to be settled in the normal operating cycle,

ii) Held primarily for the purpose of trading, iii) Due to be settled within twelve months after

the reporting period, or

iv) There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.

Seluruh liabilitas lain diklasifikasikan sebagai jangka panjang.

Aset dan liabilitas pajak tangguhan diklasifikasikan sebagai aset tidak lancar dan liabilitas jangka panjang.

All other liabilities are classified as non-current.

Deferred tax assets and liabilities are classified as non-current assets and liabilities.

d. Prinsip-prinsip konsolidasi d. Principles of consolidation Laporan keuangan konsolidasian meliputi laporan

keuangan konsolidasian Perusahaan dan entitas-entitas yang dikendalikan secara langsung ataupun tidak langsung oleh Perusahaan.

The consolidated financial statements incorporate the consolidated financial statements of the Company and entities in which the Company has the ability to directly or indirectly exercise control.

Laporan keuangan entitas anak disusun dengan periode pelaporan yang sama dengan Perusahaan. Kebijakan akuntansi yang digunakan dalam penyajian laporan keuangan konsolidasian telah diterapkan secara konsisten oleh Grup, kecuali dinyatakan lain.

The financial statements of the subsidiaries are prepared for the same reporting period as the Parent Company. The accounting policies adopted in preparing the consolidated financial statements have been consistently applied by the Group, unless otherwise stated.

Pengendalian dianggap ada ketika perusahaan memiliki secara langsung atau tidak langsung melalui entitas-entitas anak, lebih dari setengah kekuasaan suara entitas.

Control is presumed to exist if the company owns, directly or indirectly through subsidiaries, more than half of the voting power of an entity.

Secara spesifik, Grup mengendalikan investee jika dan hanya jika Grup memiliki seluruh hal berikut ini:

Specifically, the Group controls an investee if and only if the Group has:

a. Kekuasaan atas investee (misal, hak yang ada memberikan kemampuan kini untuk mengarahkan aktivitas relevan investee).

b. Eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee.

c. Kemampuan untuk menggunakan kekuasaannya atas investee untuk mempengaruhi jumlah imbal hasil investor.

a. Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee).

b. Exposure, or rights, to variable returns from its involvement with the investee, and

c. The ability to use its power over the investee to affect its returns.

(21)

Ketika Grup memiliki kurang dari hak suara mayoritas, Grup dapat mempertimbangkan semua fakta dan keadaan yang relevan dalam menilai apakah memiliki kekuasaan atas investee tersebut:

When the Group has less than a majority of the voting or similar right of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, incuding:

a. Pengaturan kontraktual dengan pemilik hak suara yang lain.

b. Hak yang timbul dari pengaturan kontraktual lain.

c. Hak suara dan hak suara potensial Grup.

a. The contractual arrangement with the other vote holders of the investee.

b. Rights arising from other contractual arrangements.

c. The Group’s voting rights and potential voting rights.

Grup menilai kembali apakah investor mengendalikan investee jika fakta dan keadaan mengindikasikan adanya perubahan terhadap satu atau lebih dari tiga elemen pengendalian.

Konsolidasi atas entitas anak dimulai ketika Grup memiliki pengendalian atas entitas anak dan berhenti ketika Grup kehilangan pengendalian atas entitas anak. Aset, liabilitas, penghasilan dan beban atas entitas anak yang diakuisisi atau dilepas selama periode termasuk dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dari tanggal Grup memperoleh pengendalian sampai dengan tanggal Grup menghentikan pengendalian atas entitas anak.

The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control.

Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the period are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date the Group ceases to control the subsidiary.

Laba atau rugi dan setiap komponen atas penghasilan komprehensif lain (OCI) diatribusikan pada pemegang saham entitas induk Perusahaan dan pada kepentingan non pengendali (“KNP”), walaupun hasil di KNP mempunyai saldo defisit.

Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Company and to the non-controlling interest (“NCI”), even if this results in the NCI having a deficit balance.

Transaksi antar perusahaan, saldo dan keuntungan serta kerugian yang belum direalisasi dari transaksi antar grup dieliminasi. Semua aset dan liabilitas, ekuitas, penghasilan, beban dan arus kas berkaitan dengan transaksi antar anggota Grup juga akan dieliminasi secara penuh dalam proses konsolidasi. Bila diperlukan, penyesuaian dilakukan pada laporan keuangan entitas anak agar kebijakan akuntansinya sesuai dengan kebijakan akuntansi Grup.

Inter-company transactions, balances, and unrealized gains and losses on transactions between group companies are eliminated. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are also eliminated in full on consolidation. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies.

(22)

SIGNIFIKAN (lanjutan) POLICIES (continued)

d. Prinsip-prinsip konsolidasi (lanjutan) d. Principles of consolidation (continued) Transaksi dengan KNP yang tidak mengakibatkan

hilangnya pengendalian merupakan transaksi ekuitas. Selisih antara nilai wajar imbalan yang dibayar dan bagian yang diakuisisi atas nilai tercatat aset neto entitas anak dicatat pada ekuitas. Keuntungan atau kerugian pelepasan KNP juga dicatat pada ekuitas.

Transactions with NCI that do not result in 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 NCI are also recorded in equity.

Perubahan kepemilikan pada entitas anak, tanpa kehilangan pengendalian, dihitung sebagai transaksi ekuitas. Jika Grup kehilangan pengendalian atas entitas anak, maka Grup:

A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it:

a. Menghentikan pengakuan aset (termasuk setiap goodwill) dan liabilitas entitas anak;

b. Menghentikan pengakuan jumlah tercatat setiap KNP;

c. Menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, bila ada;

a. Derecognizes the assets (including goodwill) and liabilities of the subsidiary;

b. Derecognizes the carrying amount of any NCI;

c. Derecognizes the cumulative translation differences, recorded in equity, if any;

d. Mengakui nilai wajar pembayaran yang diterima;

e. Mengakui setiap sisa investasi pada nilai wajarnya;

f. Mengakui setiap perbedaan yang dihasilkan sebagai keuntungan atau kerugian sebagai laba rugi; dan

g. Mereklasifikasi ke laba rugi proporsi keuntungan dan kerugian yang telah diakui sebelumnya dalam penghasilan komprehensif lain atau saldo laba, begitu pula menjadi persyaratan jika Grup akan melepas secara langsung aset atau liabilitas yang terkait.

d. Recognizes the fair value of the consideration received;

e. Recognizes the fair value of any investment retained;

f. Recognizes any surplus or deficit in profit or loss; and

g. Reclassifies the proportion of profit or loss of components previously recognized in OCI to profit or loss or retained earnings, as appropriate, as would be required if the Group had directly disposed of the related assets or liabilities.

KNP mencerminkan bagian atas laba atau rugi dan aset bersih dari entitas anak yang tidak dapat diatribusikan, secara langsung maupun tidak langsung, pada Perusahaan, yang masing-masing disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk.

NCI represents the portion of the profit or loss and net assets of the subsidiary not attributable directly or indirectly to the Company, which are presented in the consolidated statement of profit or loss and other comprehensive income and under the equity section of the consolidated statement of financial position, respectively, separately from the corresponding portion attributable to the owners of the parent entity.