and for the nine-month period ended
September 30, 2016 (unaudited)
DAFTAR ISI Halaman/
Page
TABLE OF CONTENTS
Surat Pernyataan Direksi Directors Statement Letter
Laporan Atas Reviu Informasi Keuangan Interim Report on Review of Interim Financial Information
Laporan Posisi Keuangan Konsolidasian Interim ... 1 - 2 Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statement of Profit or Loss
Komprehensif Lain Konsolidasian Interim ... 3 - 4 ... and Other Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian Interim ... 5 Interim Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian Interim ... 6 ... Interim Consolidated Statement of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Interim Consolidated Financial
Interim ... 7 - 115 ... Statements
Anaknya terlampir, yang terdiri dari laporan posisi keuangan konsolidasian interim tanggal 30 September 2016, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, dan laporan arus kas konsolidasian interim untuk periode sembilan bulan yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan catatan penjelasan lainnya. Laporan keuangan konsolidasian interim ini adalah tanggung jawab manajemen PT Nirvana Development Tbk dan Entitas Anaknya. Tanggung jawab kami adalah pada penerbitan suatu laporan tentang laporan keuangan konsolidasian interim tersebut berdasarkan reviu kami. Kami melaksanakan reviu berdasarkan Standar Perikatan Reviu 2400, “Reviu atas Laporan Keuangan”, yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar ini mengharuskan kami untuk merencanakan dan melaksanakan reviu untuk memperoleh keyakinan
moderat tentang apakah laporan keuangan
konsolidasian bebas dari kesalahan penyajian material. Suatu reviu terutama terbatas pada permintaan keterangan dari personel entitas dan prosedur analitis yang diterapkan pada data keuangan dan dengan demikian menyediakan keyakinan yang lebih rendah daripada suatu audit. Kami tidak melaksanakan audit dan, oleh karena itu, kami tidak menyatakan suatu opini audit.
Development Tbk and its Subsidiaries, which comprise the interim consolidated statement of financial position as of September 30, 2016, and the interim consolidated statements of profit or loss and other comprehensive income, changes in equity, and cash flows for the nine-month period then ended, and a summary of significant accounting policies and other explanatory notes. These interim consolidated financial statements are the responsibility of PT Nirvana Development Tbk and its Subsidiaries’ management. Our responsibility is to issue a report on these interim consolidated financial statements based on our review.
We conducted our review in accordance with the
Standard on Review Engagements 2400,
“Engagements to Review Historical Financial Statements”, established by the Indonesian Institute of Certified Public Accountants. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the consolidated financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion.
Berdasarkan reviu kami, tidak ada hal-hal yang menjadi perhatian kami yang menyebabkan kami percaya bahwa laporan keuangan konsolidasian interim terlampir tidak menyajikan secara wajar, dalam semua
hal yang material, posisi keuangan konsolidasian PT Nirvana Development Tbk dan Entitas Anaknya
tanggal 30 September 2016, serta kinerja keuangan dan arus kas konsolidasian untuk periode sembilan bulan yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.
Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of PT Nirvana Development Tbk and its Subsidiaries as of September 30, 2016, and their consolidated financial performance and their cash flows for the nine-month period then ended, in accordance with Indonesian Financial Accounting Standards.
Laporan posisi keuangan konsolidasian PT Nirvana Development Tbk dan Entitas Anaknya tanggal 31 Desember 2015 disajikan sebagai angka-angka
koresponding terhadap laporan keuangan
konsolidasian interim tanggal 30 September 2016, diaudit oleh auditor independen lain yang menyatakan pendapat tanpa modifikasian atas laporan keuangan konsolidasian tersebut pada tanggal 31 Maret 2016.
The consolidated statement of financial position of PT Nirvana Development Tbk and its Subsidiaries as of
December 31, 2015 which is presented as corresponding figures to the interim consolidated financial statements as of September 30, 2016, was audited by other independent auditors who expressed an unmodified opinion on such consolidated financial statements on March 31, 2016.
KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Emanuel H. Pranadjaja, CPA
Registrasi Akuntan Publik No. AP.0929/Public Accountant Registration No. AP.0929
__ November 2016/November __, 2016
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated
financial statements taken as a whole.
1
Piutang usaha - 2s,3,6,14, Trade receivables -
pihak ketiga - neto 33.947.121.932 31d 22.532.582.669 third parties - net
Piutang lain-lain - pihak ketiga 287.176.863.724 2s,7,31d 327.531.508.995 Other receivables - third parties
Persediaan 148.139.782.107 3,8 133.690.752.608 Inventories
Uang muka 689.312.161 9 1.118.549.910 Advances
Beban dibayar di muka 2.514.255.044 2f 3.060.685.697 Prepaid expenses
Pajak dibayar di muka 79.617.860.866 2o,3,17a 40.696.602.691 Prepaid taxes
TOTAL ASET LANCAR 1.506.933.423.055 1.186.435.717.748 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Uang muka pembelian tanah 171.217.977.500 9 231.337.629.000 Advance for purchase of land
Tanah untuk pengembangan 71.663.996.383 2j,13 71.663.996.383 Land for development
2i,2l,3,10,
Aset tetap - neto 167.771.723.239 24,26 173.844.866.028 Fixed assets - net
2h,2l,3,11,
Properti investasi - neto 1.843.814.947.199 14,24 1.474.423.282.306 Investment properties - net
2k,2l,3,
Aset takberwujud - neto 3.117.181.633 12,26 - Intangible assets - net
Aset pajak tangguhan 22.989.056 2o,3,17d 119.163.289 Deferred tax asset
Aset tidak lancar lainnya 3.431.344.540 2s 3.841.002.100 Other non-current assets
TOTAL ASET TIDAK LANCAR 2.261.040.159.550 1.955.229.939.106 TOTAL NON-CURRENT ASSETS
TOTAL ASET 3.767.973.582.605 3.141.665.656.854 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated
financial statements taken as a whole.
2
Utang pajak 16.780.504.714 2o,17b 12.041.511.941 Taxes payable
Beban masih harus dibayar 11.567.612.616 2s,31d 9.682.448.388 Accrued expenses
Short-term employee
Liabilitas imbalan kerja jangka pendek 6.528.575.483 2s 3.775.767.412 benefits liabilities
Uang muka penjualan dan pendapatan Sales advance and
diterima di muka 143.583.789.039 18,31d 139.869.217.667 unearned revenues
Utang jangka panjang yang jatuh
tempo dalam waktu satu tahun: 2s,31d Current portion of long-term debt:
Utang bank jangka panjang 25.221.893.481 14 18.625.000.000 Long-term bank loan
Utang sewa pembiayaan 128.833.396 2g 120.139.210 Finance lease payable
TOTAL LIABILITAS
JANGKA PENDEK 304.289.626.741 229.214.736.754 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang - setelah
dikurangi bagian yang jatuh Long-term debt -
tempo dalam waktu satu tahun: 2s,31d net of current portion:
Utang bank jangka panjang 405.444.773.187 14 119.125.000.000 Long-term bank loan
Utang sewa pembiayaan 141.256.229 2g 239.050.215 Finance lease payable
Uang jaminan sewa 38.421.029.484 31d 27.269.619.245 Security deposits
Liabilitas imbalan kerja Long-term employee
jangka panjang 5.823.891.643 2m,3,19 7.340.392.488 benefits liabilities
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 449.830.950.543 153.974.061.948 LIABILITIES
TOTAL LIABILITAS 754.120.577.284 383.188.798.702 TOTAL LIABILITIES
EKUITAS EQUITY
EKUITAS YANG DAPAT EQUITY ATTRIBUTABLE TO
DIATRIBUSIKAN KEPADA OWNERS OF THE
PEMILIK ENTITAS INDUK PARENT COMPANY
Modal saham - nilai nominal Share capital - par value
Rp100 per saham Rp100 per share
Modal dasar - Authorized -
88.000.000.000 saham 88,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 22.198.871.804 saham 2.219.887.180.400 21 2.219.887.180.400 22,198,871,804 shares
Tambahan modal disetor - neto 51.199.512.022 2p,22 51.195.761.832 Additional paid-in capital - net
Difference in value from
Selisih transaksi dengan pihak transactions with
nonpengendali (13.213.848.028) 197.369.883.020 non-controlling interests
Saldo laba (defisit) Retained earnings (deficits)
Telah ditentukan penggunaannya 1.000.000.000 1.000.000.000 Appopriated
Belum ditentukan penggunaannya (105.682.063.463) (93.686.037.910 ) Unappropriated
Penghasilan komprehensif lain 683.551.633 745.677.989 Other comprehensive income
TOTAL 2.153.874.332.564 2.376.512.465.331 TOTAL
KEPENTINGAN NONPENGENDALI 859.978.672.757 20 381.964.392.821 NON-CONTROLLING INTERESTS
TOTAL EKUITAS 3.013.853.005.321 2.758.476.858.152 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 3.767.973.582.605 3.141.665.656.854 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated
financial statements taken as a whole.
3
DAN PENDAPATAN JASA 110.540.302.606 2q,24 297.426.330.290 SERVICE REVENUES
LABA BRUTO 84.495.423.903 107.686.200.396 GROSS PROFIT
Beban pemasaran (5.866.366.479) 2q,25 (4.630.673.437 ) Marketing expenses
General and
Beban umum dan administrasi (85.032.383.956) 2q,26 (65.037.904.269 ) administrative expenses
Pendapatan (beban) operasi Other operating
lainnya - neto (2.563.251.574) (6.257.535.774 ) income (expenses) - net
PROFIT (LOSS)
LABA (RUGI) USAHA (8.966.578.106) 31.760.086.916 FROM OPERATIONS
Pendapatan keuangan 38.502.092.843 27 6.191.211.506 Finance income
Beban keuangan (18.740.790.836) 28 (25.153.391.576 ) Finance costs
LABA PERIODE BERJALAN PROFIT FOR THE PERIOD
SEBELUM PAJAK FINAL DAN BEFORE FINAL TAX EXPENSE
PAJAK PENGHASILAN 10.794.723.901 12.797.906.846 AND INCOME TAX EXPENSE
Beban pajak final (14.952.693.336) 2q,17c (26.399.125.773 ) Final tax expense
RUGI PERIODE BERJALAN LOSS FOR THE PERIOD
SEBELUM PAJAK PENGHASILAN (4.157.969.435) (13.601.218.927 ) BEFORE INCOME TAX EXPENSE
Beban pajak penghasilan - neto (465.537.088) 2q,17c (135.950.001 ) Income tax expense - net
RUGI PERIODE BERJALAN (4.623.506.523) (13.737.168.928 ) LOSS FOR THE PERIOD
RUGI KOMPREHENSIF LAIN OTHER COMPREHENSIVE LOSS
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: to profit or loss:
Perubahan atas nilai wajar aset Changes in fair value of
keuangan tersedia untuk available-for-sale
dijual (62.127.126) 5 91.514.380 financial assets
Pos yang tidak akan Item that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali atas program Remeasurements of defined
imbalan pasti - neto 1.091.308.218 19 641.584.542 benefit plans - nets
RUGI KOMPREHENSIF OTHER COMPREHENSIVE
LAIN PERIODE BERJALAN, LOSS FOR THE PERIOD,
NETO SETELAH PAJAK 1.029.181.092 733.098.922 NET OF TAX
TOTAL RUGI
KOMPREHENSIF PERIODE TOTAL COMPREHENSIVE
BERJALAN (3.594.325.431) (13.004.070.006 ) LOSS FOR THE PERIOD
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated
financial statements taken as a whole.
4
Pemilik entitas induk (12.733.339.694) (10.704.255.020 ) Owners of the parent company
Kepentingan nonpengendali 8.109.833.171 (3.032.913.908 ) Non-controlling interests
TOTAL (4.623.506.523) (13.737.168.928 ) TOTAL
Total rugi komprehensif
periode berjalan Total comprehensive loss
yang dapat diatribusikan kepada: for the year attributable to:
Pemilik entitas induk (12.058.151.909) (10.223.869.123 ) Owners of the parent company
Kepentingan nonpengendali 8.463.826.478 (2.780.200.883 ) Non-controlling interests
TOTAL (3.594.325.431) (13.004.070.006 ) TOTAL
Rugi per saham yang dapat Loss per share
diatribusikan kepada Pemilik attributable to Owners of the
Entitas Induk (0,58) 2r,29 (0,55 ) Parent Company
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole.
5
Transaksi dengan Aset Keuangan
Pihak Tersedia
Modal Nonpengendali/ Untuk Dijual - Neto/
Ditempatkan dan Tambahan Modal Difference Saldo Laba/Retained Earnings Changes in
Disetor Penuh/ Disetor - Neto in Value from Fair Value Kepentingan
Issued Additional Transactions with Telah Ditentukan Belum Ditentukan of Available- Nonpengendali/
and Fully Paid Paid-in- Non-controlling Penggunaannya/ Penggunaannya/ for-sale Financial Total/ Non-controlling Total Ekuitas/
Share capital capital - Net Interests Appropriated Unappropriated Assets - Net Total Interests Total Equity
Saldo, 1 Januari 2015 1.802.979.400.000 12.207.424.465 - 1.000.000.000 (77.856.200.384) 332.004.079 1.738.662.628.160 1.598.799.730 1.740.261.427.890 Balance, January 1, 2015
Selisih nilai transaksi restrukturisasi Difference in value of restructuring transactions
entitas sepengendali - (2.702.440.673) - - - - (2.702.440.673) - (2.702.440.673) of entities under common control
Pelaksanaan waran 416.907.780.400 41.690.778.040 - - - - 458.598.558.440 - 458.598.558.440 Exercise of warrants
Penerbitan saham Entitas Anak - - 197.369.883.020 - 3.640.211.024 - 201.010.094.044 388.976.462.614 589.986.556.658 Issuance of Subsidiary’s shares Total rugi komprehensif periode berjalan - - - - (19.470.048.550) 413.673.910 (19.056.374.640) (8.610.869.523) (27.667.244.163) Total comprehensive loss for the period
Saldo, 31 Desember 2015 2.219.887.180.400 51.195.761.832 197.369.883.020 1.000.000.000 (93.686.037.910) 745.677.989 2.376.512.465.331 381.964.392.821 2.758.476.858.152 Balance, December 31, 2015
Reklasifikasi - 3.750.190 (207.414.538.273) - - - (207.410.788.083) 207.410.788.083 - Recclasification
Penerbitan saham Entitas Anak - - (3.169.192.775) - - - (3.169.192.775) 262.139.665.375 258.970.472.600 Issuance of subsidiary’s shares
Total rugi komprehensif periode berjalan - - - - (11.996.025.553) (62.126.356) (12.058.151.909) 8.463.826.478 (3.594.325.431) Total comprehensive loss for the period
Saldo, 30 September 2016 2.219.887.180.400 51.199.512.022 (13.213.848.028) 1.000.000.000 (105.682.063.463) 683.551.633 2.153.874.332.564 859.978.672.757 3.013.853.005.321 Balance, September 30, 2016
6
Penerimaan kas dari pelanggan 200.201.536.729 412.443.475.169 Cash receipts from customers
Pembayaran kas untuk: Cash payments for:
Pemasok (116.713.812.107) (66.888.756.543 ) Suppliers
Gaji dan tunjangan karyawan (51.444.758.855) (30.867.034.168 ) Salaries and employee benefits
Beban usaha lainnya (28.877.178.182) (37.920.343.444 ) Other operating expenses
Kas yang dihasilkan dari operasi 3.165.787.585 276.767.341.014 Cash generated from operations
Penerimaan dan pembayaran untuk: Cash receipts from (payments for):
Pendapatan keuangan 37.145.900.031 6.191.211.506 Finance income
Beban keuangan (18.740.790.836) (30.255.034.032 ) Finance costs
Pajak penghasilan (16.351.334.741) (14.835.845.727 ) Income taxes
Kas Neto yang Diperoleh dari Net Cash Provided by
Aktivitas Operasi 5.219.562.039 237.867.672.761 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Pelepasan saham Entitas Anak 41.596.688.084 432.213.148.520 Disposal of Subsidiary’s shares
Acquisition of
Perolehan properti investasi (346.027.766.758) (368.305.547.241 ) investment properties
Perolehan aset real estat (14.472.329.499) (109.186.892.690 ) Acquisitions of real estate assets
Perolehan aset tetap (4.580.499.927) (6.650.603.370 ) Acquisitions of fixed assets
Perolehan aset takberwujud (1.632.446.967) - Acquisitions of intangible assets
Kas Neto yang Digunakan untuk Net Cash Used for
Aktivitas Investasi (325.116.355.067) (51.929.894.781 ) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran utang bank 358.031.639.597 (582.911.547.432 ) Payments of bank loans
Penerbitan saham Entitas Anak 258.970.472.600 - Issuance of shares of subsidiaries
Pelaksanaan waran - 458.598.558.440 Exercise of warrants
Increase from payable
Kenaikan utang pihak berelasi - 76.376.178.816 to related parties
Kas Neto yang Diperoleh dari
(Digunakan untuk) Net Cash Provided by (Used for)
Aktivitas Pendanaan 617.002.112.197 (47.936.810.176 ) Financing Activities
KENAIKAN NETO KAS NET INCREASE IN
DAN SETARA KAS 297.105.319.169 138.000.967.804 CASH AND CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS EQUIVALENTS AT
AWAL PERIODE 655.705.859.259 40.808.955.957 BEGINNING OF PERIOD
CASH AND CASH
KAS DAN SETARA KAS EQUIVALENTS AT
AKHIR PERIODE 952.811.178.428 178.809.923.761 END OF PERIOD
7
A. Tampubolon, S.H., M.Kn., No. 43 tanggal 18 Desember 2003. Akta pendirian ini telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Keputusan
No. C-10765.HT.01.01.TH 2004 tanggal 30 April 2004 dan diumumkan dalam Berita Negara Republik Indonesia No. 9848 tanggal 1 Oktober 2004, Tambahan No. 79. Berdasarkan Rapat Umum Pemegang Saham yang telah diaktakan oleh Notaris B. Andy Widyanto, S.H., No. 17 tanggal 27 Mei 2010 yang berisi perubahan seluruh anggaran dasar Perusahaan sesuai dengan Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. Akta perubahan anggaran dasar ini telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Keputusan
No. AHU-29783.AH.01.02.Tahun 2010 tanggal 10 Juni 2010. Anggaran dasar Perusahaan telah mengalami beberapa kali perubahan, perubahan terakhir dengan akta Hasbullah Abdul Rasyid, S.H. MKn, No. 242 tanggal 30 Juni 2016, mengenai perubahan susunan dewan komisaris dan direksi Perusahaan dan peningkatan modal dasar perseroan. Akta perubahan ini telah diterima dan dicatat didalam Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU-AH.01.03.0067226 tanggal 28 Juli 2016.
dated December, 18 2003 of P. Sutrisno A. Tampubolon, S.H., M.Kn. The deed of establishment has been approved by the Ministry of Laws and Human Rights of the Republic of Indonesia in its Decision Letter No. C-10765.HT.01.01.TH 2004 dated April 30, 2004 and was published in the State Gazette of the Republic of Indonesia No. 9848 dated October 1, 2004, Supplement No. 79. Based on the Shareholders General Meeting as covered by Notarial deed No. 17 dated May 27, 2010 of B. Andy Widyanto, S.H., regarding of the changes of whole the Company’s articles of association in accordance with Law No. 40 Year 2007 of Limited Liability Company. The amendments have been approved by the Ministry of Laws and Human Rights of the Republic of Indonesia in its Decision Letter No. AHU-29783.AH.01.02.Year 2010 dated June 10, 2010. The Company’s articles of association has been amended several times, the latest changes of the Company’s articles of association was covered by the Notarial deed Hasbullah Abdul Rasyid, S.H. MKn, No. 242 dated June 30, 2016, concerning changes of the members of boards of commissioners and directors of the Company and increase the authorized capital of the company. The amendments have been accepted and registered in legal Entity Administration System of the Ministry of Laws and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.03.0067226 dated July 28, 2016.
Berdasarkan Pasal 3 anggaran dasar Perusahaan, ruang lingkup kegiatan Perusahaan bergerak dalam
bidang pembangunan, jasa, perdagangan,
perindustrian dan investasi. Kegiatan usaha
Perusahaan dalam bidang pembangunan,
perdagangan dan properti investasi melalui Entitas Anak.
As stated in Article 3 of the Company’s articles of association, the scope of its activities comprises construction, service, trading, industry and investment. The Company engages in the building construction, trading and investment properties through its Subsidiaries.
Perusahaan berdomisili di Jakarta Selatan dan Entitas Anak berkedudukan di Jakarta, Cirebon, Sukoharjo, Pangkalan Bun, Ketapang dan Sampit. Perusahaan mulai beroperasi komersial pada tahun 2009.
The Company is domiciled in Jakarta Selatan and its Subsidiaries are domiciled in Jakarta, Cirebon, Sukoharjo, Pangkalan Bun, Ketapang and Sampit. The Company has started operating commercially in 2009.
b. Penyelesaian Laporan Keuangan Konsolidasian Interim
b. Completion of the Interim Consolidated Financial Statements
Direksi Perusahaan dan Entitas Anak (secara bersama-sama disebut sebagai “Grup”) bertanggung jawab atas penyusunan dan penyajian laporan
keuangan konsolidasian Interim yang telah
diselesaikan dan disetujui untuk diterbitkan pada tanggal 29 November 2016 .
Directors of the Company and Subsidiaries (together mentioned as the “Group”) are responsible for preparation and presentation of the interim consolidated financial statements which has been finalized and approved for issuance on November 29, 2016.
8
Pada tanggal 31 Agustus 2012, Perusahaan memperoleh pernyataan efektif dari Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan
(BAPEPAM – LK) dengan suratnya No.
S-10537/BL/2012 untuk melakukan penawaran umum perdana 6.000.000.000 saham Perusahaan dengan nilai nominal Rp 100 per saham kepada masyarakat dengan harga penawaran sebesar Rp 105 per saham dan disertai dengan 4.200.000.000 Waran I yang melekat pada saham yang dikeluarkan dan diberikan secara cuma-cuma sebagai insentif bagi pemegang saham dengan harga pelaksanaan waran Rp 110 yang mulai berlaku mulai tanggal 13 Maret 2013 sampai dengan 11 September 2015. Pada tanggal 13 September 2012, saham tersebut telah dicatatkan pada Bursa Efek Indonesia.
On August 31, 2012, the Company obtained the notice of effectivity from the Chairman of the Capital Market and Financial Institution Supervisory Agency in its letter No. S-10537/BL/2012 for the initial public offering of 6,000,000,000 shares of the Company with par value of Rp 100 per share to public with offering price at Rp 105 per share and simultaneously issuing 4,200,000,000 Warrants I accompanying the new shares issued, which are to be granted free as an incentive for the shareholders at an exercise price of Rp 110 which is effective starting on March 13, 2013 up to September 11, 2015. These shares were listed on the Indonesia Stock Exchange in September 13, 2012.
Sampai dengan tanggal 30 September 2016, terdapat pelaksanaan waran oleh pemegang saham sebesar 4.198.871.804 untuk 4.198.871.804 lembar saham. Sisa waran yang telah habis masa berlakunya adalah sebesar 1.128.196 lembar saham.
Until September 30, 2016, shareholders exercised 4,198,871,804 warrants for 4,198,871,804 shares. Remaining warrants that has expired is equal to 1,128,196 shares.
Pada tanggal 30 September 2016 dan 31 Desember 2015, seluruh saham Perusahaan masing-masing sebanyak 22.198.871.804 lembar saham dan 18.029.794.000 lembar saham telah tercatat di Bursa Efek Indonesia (Catatan 21).
As of September 30, 2016 and December 31, 2015, all of the Company’s shares amounting to 22,198,871,804 shares and 18,029,794,000 shares, respectively, are listed on the Indonesia Stock Exchange (Note 21).
d. Struktur Grup d. The Group’s Structure
Perusahaan mempunyai kepemilikan saham secara langsung maupun tidak langsung pada Entitas Anak sebagai berikut:
The Company has ownership interest either directly or indirectly in the following Subsidiaries:
Persentase kepemilikan Mulai
(langsung dan tidak langsung)/ kegiatan
Percentage of ownership usaha/
Entitas Anak/ (direct and indirect) Bidang usaha/ Kedudukan/ Start of
Subsidiaries 2016 2015 Scope of activities Domicile operations
Kepemilikan saham secara langsung/
Direct ownership:
Belum beroperasi/
Non-operating
PT Nirvana Wastu Pratama 65,00% 65,00% Perdagangan, pembangunan, perindustrian dan jasa/ Trading, construction, industry and service
Jakarta -
PT Nirvana Property 99,99% 99,99% Pertambangan, perdagangan, perindustrian dan jasa/ Mining, trading, industry and service
Jakarta -
PT Nirvana Infrastructure 99,99% 99,99% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, pertambangan, percetakan, perbengkelan,
pertanian dan kehutanan/ Trading, transportation, construction,
industry, service, mining, printing, workshop, agriculture and forestry
9
sebagai berikut: (lanjutan) (continued)
Persentase kepemilikan Mulai
(langsung dan tidak langsung)/ kegiatan
Percentage of ownership usaha/
Entitas Anak/ (direct and indirect) Bidang usaha/ Kedudukan/ Start of
Subsidiaries 2016 2015 Scope of activities Domicile operations
Kepemilikan saham secara tidak langsung (lanjutan)/
Direct ownership: (continued)
Belum beroperasi (lanjutan)/
Non-operating (continued) PT Genta Nirvana Mahaputra (melalui / through PT Nirvana Property)
99,00% 99,00% Pembangunan, jasa, perdagangan dan industri/
Construction, service, trading and industry
Jakarta -
PT Tirta Anugrah Buana (melalui / through PT Mutiara Mitra Bersama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Kalingga Murda Pratama (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Kalingga Murda Raja (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Amerta (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Kencana (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Perdagangan, pembangunan, perindustrian dan jasa/ Trading, construction, industry and service
Jakarta -
PT Mutiara Mitra Bersama (melalui / through PT Nirvana Property)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
10
Perusahaan mempunyai kepemilikan saham secara langsung maupun tidak langsung pada Entitas Anak sebagai berikut: (lanjutan)
The Company has ownership interest either directly or indirectly in the following Subsidiaries: (continued)
Persentase kepemilikan Mulai
(langsung dan tidak langsung)/ kegiatan
Percentage of ownership usaha/
Entitas Anak/ (direct and indirect) Bidang usaha/ Kedudukan/ Start of
Subsidiaries 2016 2015 Scope of activities Domicile operations
Kepemilikan saham secara tidak langsung (lanjutan)/
Direct ownership: (continued)
Belum beroperasi (lanjutan)/
Non-operating (continued) PT Nirvana Wastu Jaya (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Jaya Pratama
(melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Karya Pratama
(melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Karya Utama
(melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Kusuma (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Mahardika (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
11
sebagai berikut: (lanjutan) (continued)
Persentase kepemilikan Mulai
(langsung dan tidak langsung)/ kegiatan
Percentage of ownership usaha/
Entitas Anak/ (direct and indirect) Bidang usaha/ Kedudukan/ Start of
Subsidiaries 2016 2015 Scope of activities Domicile operations
Kepemilikan saham secara tidak langsung (lanjutan)/
Direct ownership: (continued)
Belum beroperasi (lanjutan)/
Non-operating (continued) PT Nirvana Wastu Pradana (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Usaha Karya
(melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
PT Nirvana Wastu Utama (melalui / through PT Nirvana Wastu Pratama)
100,00% - Perdagangan, pengangkutan,
pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta -
Beroperasi / Operating
PT Karya Bersama Takarob (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Jasa, pembangunan, pengangkutan darat, perbengkelan, percetakan, perdagangan,
perindustrian, pertambangan dan pertanian/
Service, construction, land transportation, workshop, printing, trading, industry,
mining and agriculture
Cirebon 2008
PT Tunas Mitra Usaha (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Cirebon 2012
PT Buana Baru Prima (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa,
percetakan dan pertanian/ Trading, transportation, construction, industry, service, printing and agriculture
Pangkalan Bun
12
Perusahaan mempunyai kepemilikan saham secara langsung maupun tidak langsung pada Entitas Anak sebagai berikut: (lanjutan)
The Company has ownership interest either directly or indirectly in the following Subsidiaries: (continued)
Persentase kepemilikan Mulai
(langsung dan tidak langsung)/ kegiatan
Percentage of ownership usaha/
Entitas Anak/ (direct and indirect) Bidang usaha/ Kedudukan/ Start of
Subsidiaries 2016 2015 Scope of activities Domicile operations
Kepemilikan saham secara tidak langsung (lanjutan)/
Direct ownership: (continued)
Beroperasi (lanjutan)/
Operating (continued) PT Narendra Amerta (melalui / through PT Nirvana Infrastructure)
99,00% 99,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Sukoharjo 2013
PT Aneka Jaya Usaha Maju Terus (melalui / through PT Mutiara Mitra Bersama)
100,00% 100,00% Perdagangan, jasa, perindustrian, percetakan, perbengkelan, kehutanan,
perkebunan, pertanian, perikanan, pembangunan, perumahan, pengangkutan
darat, bahan kimia, restoran, pergudangan, pasar swalayan, garment
dan mebel/
Trading, service, industry, printing, workshop, forestry, plantations, agriculture, fishery, construction, real estate, land transportation, chemical, restaurant, warehousing, supermarkets,
garment and furniture
Jakarta 2011
PT Danadipa Aluwung (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Sampit 2014
PT Tristar Land
(melalui / through PT Nirvana Property
99,69% 99,69% Pembangunan, jasa, perindustrian dan perdagangan/
Construction, service, industry and trading
Sukoharjo 2014
PT Grahita Dana
(melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta 2014
PT Tarangga Hanasta (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Pembangunan, perdagangan, perindustrian, pengangkutan darat,
pertanian, percetakan dan jasa/ Construction, trading, industry, land transportation, agriculture, printing and
service
13
sebagai berikut: (lanjutan) (continued)
Persentase kepemilikan Mulai
(langsung dan tidak langsung)/ kegiatan
Percentage of ownership usaha/
Entitas Anak/ (direct and indirect) Bidang usaha/ Kedudukan/ Start of
Subsidiaries 2016 2015 Scope of activities Domicile operations
Kepemilikan saham secara tidak langsung (lanjutan)/
Direct ownership: (continued)
Beroperasi (lanjutan)/
Operating (continued) PT Buana Citra Khatulistiwa (melalui / through PT Mutiara Mitra Bersama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa,
percetakan dan agrobisnis / Trading, transportation, construction, industry, service, printing and agribusiness
Jakarta 2015
PT Melia Arjuna Bejana (melalui / through PT Mutiara Mitra Bersama)
100,00% 100,00% Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan
kehutanan/
Trading, transportation, construction, industry, service, printing, workshop,
agriculture and forestry
Jakarta 2016
PT Prabangkara Sangkara (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Pembangunan, perdagangan, perindustrian, pengangkutan darat,
pertanian, percetakan dan jasa/ Construction, trading, industry, land transportation, agriculture, printing and
service
Jakarta 2016
Tahap pengembangan/
Development stage PT Gardapati Sahardaya (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Pembangunan, perdagangan, perindustrian, pengangkutan darat,
pertanian, percetakan dan jasa/ Construction, trading, industry, land transportation, agriculture, printing and
service
Jakarta -
PT Kalingga Murda (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Pembangunan, perdagangan, perindustrian, pengangkutan darat,
pertanian, percetakan dan jasa/ Construction, trading, industry, land transportation, agriculture, printing and
service
Jakarta -
PT Anggaraksa Lokeswara (melalui / through PT Nirvana Wastu Pratama)
100,00% 100,00% Pembangunan, perdagangan, perindustrian, pengangkutan darat,
pertanian, percetakan dan jasa/ Construction, trading, industry, land transportation, agriculture, printing and
service
14
Perusahaan mempunyai kepemilikan saham secara langsung maupun tidak langsung pada Entitas Anak sebagai berikut: (lanjutan)
The Company has ownership interest either directly or indirectly in the following Subsidiaries: (continued)
Total aset / Total asset 2 0 1 6 2 0 1 5
Belum beroperasi / Non-operating
PT Nirvana Wastu Pratama 2.938.120.362.733 1.851.322.661.593
PT Nirvana Property 594.529.501.411 957.143.862.906
PT Nirvana Infrastructure 11.958.267.787 13.744.522.409
PT Mutiara Mitra Bersama
(melalui / through PT Nirvana Property) 158.112.572.605 145.761.503.530
PT Tirta Anugrah Buana
(melalui / through PT Mutiara Mitra Bersama) 66.029.514.169 66.000.000.000
PT Genta Nirvana Mahaputra
(melalui / through PT Nirvana Property) 50.319.911.126 46.630.426.463
PT Nirvana Wastu Kencana
(melalui / through PT Nirvana Wastu Pratama) 2.446.929.000 2.475.258.000
PT Kalingga Murda Pratama
(melalui / through PT Nirvana Wastu Pratama) 102.084.000 -
PT Kalingga Murda Raja
(melalui / through PT Nirvana Wastu Pratama) 102.084.000 -
PT Nirvana Wastu Amerta
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Jaya
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Jaya Pratama
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Karya Pratama
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Karya Utama
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Kusuma
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Mahardika
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Pradana
(melalui / through PT Nirvana Wastu Pratama) 121.907.560.192 -
PT Nirvana Wastu Usaha Karya
(melalui / through PT Nirvana Wastu Pratama) 100.000.000 -
PT Nirvana Wastu Utama
(melalui / through PT Nirvana Wastu Pratama) 179.928.705.193 -
Beroperasi / Operating
PT Tristar Land
(melalui / through PT Nirvana Property) 441.276.740.242 390.561.208.994
PT Danadipa Aluwung
(melalui / through PT Nirvana Wastu Pratama) 368.677.488.605 347.969.016.751
PT Karya Bersama Takarob
(melalui / through PT Nirvana Wastu Pratama) 633.810.183.889 344.946.399.436
PT Grahita Dana
(melalui / through PT Nirvana Wastu Pratama) 170.334.475.630 174.661.789.382
PT Tarangga Hanasta
(melalui / through PT Nirvana Wastu Pratama) 173.184.635.145 170.705.457.927
PT Buana Baru Prima
(melalui / through PT Nirvana Wastu Pratama) 86.102.556.633 82.476.703.095
PT Buana Citra Khatulistiwa
(melalui / through PT Mutiara Mitra Bersama) 31.819.628.933 32.297.569.542
PT Narendra Amerta
15
sebagai berikut: (lanjutan) (continued)
Total aset / Total asset 2 0 1 6 2 0 1 5 Beroperasi (lanjutan)/ Operating (continued)
PT Aneka Jaya Usaha Maju Terus
(melalui / through PT Mutiara Mitra Bersama) 15.365.768.514 8.863.666.151
PT Tunas Mitra Usaha
(melalui / through PT Nirvana Wastu Pratama) 10.368.088.497 5.238.587.257
PT Melia Arjuna Bejana
(melaui / through PT Mutiara Mitra Bersama) 27.538.993.152 21.003.000.000
PT Prabangkara Sangkara
(melalui / through PT Nirvana Wastu Pratama) 124.403.752.702 106.915.968.515
Tahap pengembangan / Development stage
PT Kalingga Murda
(melalui / through PT Nirvana Wastu Pratama) 350.005.149.215 244.479.113.944
PT Gardapati Sahardaya
(melalui / through PT Nirvana Wastu Pratama) 122.468.858.509 122.188.438.224
PT Anggaraksa Lokeswara
(melalui / through PT Nirvana Wastu Pratama) 30.838.480.502 30.793.803.267
Divestasi Entitas Anak Divestment in Subsidiaries
PT Nirvana Hotel & Resort (NHR) PT Nirvana Hotel & Resort (NHR)
Berdasarkan Perjanjian Jual Beli Saham tanggal 18 dan 21 Desember 2015, Perusahaan, pemilik
404.999 lembar saham (99,9998%) ("Penjual"), menjual seluruh kepemilikan saham atas NHR kepada PT Semesta Indah (“Pembeli”) dengan harga seluruhnya sebesar Rp 12.100.000.000.
Based on the Sales and Purchase Agreement of Shares dated 18 and 21 December 2015, the Company, the owner of 404,999 shares (99.9998%)
(“Seller”), sold all of its ownership on NHR to PT Semesta Indah (the "Buyer"), for a total
consideration amounting to Rp 12,100,000,000.
Pada saat yang sama, PT Jaya Agung Syandhana
(JAS) dan PT Bharata Adikarya (BA), yang
merupakan Entitas Anak NHR, telah didivestasi bersamaan dengan divestasi NHR.
At the same time, PT Jaya Agung Syandhana (JAS) and PT Bharata Adikarya (BA), which are Subsidiaries of NHR, have been divested in the same time with the divestment of NHR.
Laba atas penjualan saham adalah sebesar Rp 79.052.539, disajikan dalam akun “Pendapatan
operasi lainnya - neto” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
The gain on sale of shares of NHR amounting to Rp 79,052,539, is presented under “Other operating income - net” account in the interim consolidated statements of profit or loss and other comprehensive income.
Berikut ini adalah informasi keuangan NHR pada tanggal divestasi, yang tidak dikonsolidasikan lagi pada tanggal 31 Desember 2015;
Summarized below is the financial information of NHR as of the date of divestment, which was no longer consolidated as of December 31, 2015; 31 Desember 2015/
December 31, 2015
Total aset 28.744.965.437 Total assets
Total liabilitas 16.421.597.788 Total liabilites
16
Divestasi Entitas Anak (lanjutan) Divestment in Subsidiaries (continued)
PT Nirvana Realty (NR) PT Nirvana Realty (NR)
Berdasarkan Perjanjian Jual Beli Saham tanggal 18 dan 21 Desember 2015, Perusahaan, pemilik
9.050.281.242 lembar saham (99,999998%)
("Penjual"), menjual seluruh kepemilikan saham atas NR kepada PT Semesta Indah (“Pembeli”) dengan harga seluruhnya sebesar Rp 607.500.000.000.
Based on the Sales and Purchase Agreement of Shares dated 18 and 21 December 2015, the Company, the owner of 9,050,281,242 shares (99.999998%) (“Seller”), sold all of its ownership on NR to PT Semesta Indah (the "Buyer"), for a total consideration amounting to Rp 607,500,000,000.
Pada saat yang sama, PT Panorama Lubuk Timur (PLT), PT Mahardhika Karya Agung (MKA), PT Surya Lima Karya (SLK), PT Semesta Dunia Usaha (SDU) dan PT Tristar Land Development (TLD), yang merupakan Entitas Anak NR, telah didivestasi bersamaan dengan divestasi NR.
At the same time, PT Panorama Lubuk Timur (PLT), PT Mahardhika Karya Agung (MKA), PT Surya Lima Karya (SLK), PT Semesta Dunia Usaha (SDU) and PT Tristar Land Development (TLD,) which are Subsidiaries of NR, have been divested in the same time with the divestment of NR.
Laba atas penjualan saham NR adalah sebesar Rp 435.684.411, disajikan dalam akun “Pendapatan
operasi lainnya - neto” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
The gain on sale of shares of NR is amounting to Rp 435,684,411, is presented under “Other operating income - net” account in the interim consolidated statements of profit or loss and other comprehensive income.
Berikut ini adalah informasi keuangan NR pada tanggal divestasi, yang tidak dikonsolidasikan lagi pada tanggal 31 Desember 2015;
Summarized below is the financial information of NR as of the date of divestment, which was no longer consolidated as of December 31, 2015;
31 Desember 2015/
December 31, 2015
Total aset 1.916.427.381.895 Total assets
Total liabilitas 1.309.638.583.054 Total liabilites
Laba neto 32.841.002.235 Net income
PT Nirvana Retailindo (NRT) PT Nirvana Retailindo (NRT)
Berdasarkan Perjanjian Jual Beli Saham tanggal 18 dan 21 Desember 2015, Perusahaan, pemilik 104.999 lembar saham (99,999%) ("Penjual"), menjual seluruh kepemilikan saham atas NRT kepada PT Semesta Indah (“Pembeli”) dengan harga seluruhnya sebesar Rp 10.200.000.000.
Based on the Sales and Purchase Agreement of Shares dated 18 and 21 December 2015, the Company, the owner of 104,999 shares (99.999%)
(“Seller”), sold all of its ownership on NRT to PT Semesta Indah (the "Buyer"), for a total consideration amounting to Rp 10,200,000,000.
Pada saat yang sama, PT Danapati Sukses (DS) dan PT Sukses Mandaka Buana (SMB), yang merupakan Entitas Anak NRT, telah didivestasi bersamaan dengan divestasi NRT.
At the same time, PT Danapati Sukses (DS) and PT Sukses Mandaka Buana (SMB), which is Subsidiaries of NRT, have been divested in the same time with the divestment of NRT.
Laba atas penjualan saham adalah sebesar Rp 52.306.647, disajikan dalam akun “Pendapatan operasi lainnya - neto” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
The gain on sale of shares amounting to Rp 52,306,647, is presented under “Other operating
income - net” account in the interim consolidated statements of profit or loss and other comprehensive income.
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PT Nirvana Retailindo (NRT) (Lanjutan) PT Nirvana Retailindo (NRT) (Continued)
Berikut ini adalah informasi keuangan NRT pada tanggal divestasi, yang tidak dikonsolidasikan lagi pada tanggal 31 Desember 2015;
Summarized below is the financial information of NRT as of the date of divestment, which was no longer consolidated as of December 31, 2015; 31 Desember 2015/
December 31, 2015
Total asset 10.175.733.946 Total assets
Total liabilitas 25.000.000 Total liabilites
Rugi neto (156.767.175) Net Loss
Akuisisi Usaha Business Acquisition
PT Mutiara Mitra Bersama PT Mutiara Mitra Bersama
Pada bulan Desember 2015, PT Nirvana Property (“NP”), Entitas Anak, menandatangani perjanjian untuk membeli 99,00% saham PT Mutiara Mitra Bersama (“MMB”). Harga pembelian atas akuisisi MMB sebesar Rp 127.900.000.000 dan dicatat dengan metode akuisisi. Nilai wajar aset teridentifikasi dan liabilitas mendekati nilai buku pada tanggal akuisisi. Tidak ada goodwill yang diakui NP dalam transaksi akuisisi ini. Kepentingan non-pengendali telah diakui sesuai dengan proporsi aset yang diakuisisi. Persetujuan jual beli saham telah diaktakan
berdasarkan akta Notaris Widya Agustina S.H. No. 1953 tanggal 29 December 2015.
In December 2015, PT Nirvana Property (“NP”), a Subsidiary, signed agreement to purchase 99.00% shares of PT Mutiara Mitra Bersama (“MMB”). Acquisition of MMB with purchase price of Rp 127,900,000,000 is accounted using the acquisition method. Fair value of identified assets and liabilities approaches book value at the acquisition date. There is no goodwill recognized by NP in the acquisition transaction. Non-controlling interest has been recognized in proportion of the assets acquired. The agreement has been notarized by Notarial deed of Widya Agustina, S.H. No. 1953 dated December 29, 2015.
Rincian akuisisi adalah sebagai berikut: Detail of acquisition are as follows:
Nilai Wajar pada Tanggal Akuisisi/
Fair Value at Acquisition Date
Harga perolehan melalui pembayaran kas 200.000.000 Cost through cash payment
Nilai wajar aset bersih yang diperoleh (200.000.000) Fair value of acquired net assets
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Akuisisi Usaha (lanjutan) Business Acquisition (continued)
PT Mutiara Mitra Bersama (lanjutan) PT Mutiara Mitra Bersama (lanjutan)
Rincian aset dan liabilitas yang diperoleh dari akuisisi adalah sebagai berikut:
Details of the assets and liabilities acquired through the acquisition are as follows:
Nilai Wajar pada Tanggal Akuisisi/
Fair Value at Acquisition Date
Piutang lain-lain - Pihak berelasi 121.553.000.000 Other receivable - Related parties
Investasi pada Entitas Anak 6.347.000.000 Investment in subsidiaries
Total aset 127.900.000.000 Total assets
Utang lain-lain - Pihak berelasi 127.700.000.000 Other payable - Related parties
Total liabilitas 127.700.000.000 Total liabilities
Aset neto pada tanggal akuisisi 200.000.000 Net assets at acquisition date
Aset neto yang diakuisisi 200.000.000 Net assets acquired
Goodwill yang timbul dari akuisisi - Goodwill arising from acquisition
Total imbalan yang dibayarkan 200.000.000 Total consideration paid
Dari transaksi ini, tidak terdapat laba (rugi) sebelum akuisisi, oleh karenanya Grup tidak mengakui laba (rugi) sebelum akuisisi dalam laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2015.
From this transaction, there is no profit (loss) before acquisition, therefore the Group does not recognize income (loss) before acquisition in the consolidated financial statements for the year ended December 31, 2015.
PT Tirta Anugrah Buana PT Tirta Anugrah Buana
Pada bulan Desember 2015, PT Mutiara Mitra Bersama (“MMB”), Entitas Anak, menandatangani perjanjian untuk membeli 99,00% saham PT Tirta Anugrah Buana (“TAB”). Harga pembelian atas akuisisi TAB sebesar Rp 66.000.000.000 dan dicatat dengan metode akuisisi. Nilai wajar aset teridentifikasi dan liabilitas mendekati nilai buku pada tanggal akuisisi. Tidak ada goodwill yang diakui MMB dalam transaksi akuisisi ini. Kepentingan non-pengendali telah diakui sesuai dengan proporsi aset yang diakuisisi. Persetujuan jual beli saham telah diaktakan
berdasarkan akta Notaris Widya Agustina S.H. No. 1388 tanggal 17 Desember 2015.
In December 2015, PT Mutiara Mitra Bersama (“MMB”), a Subsidiary, signed agreement to purchase 99.00% shares of PT Tirta Anugrah Buana (“TAB”). Acquisition of TAB with purchase price of Rp 66,000,000,000 is accounted using the acquisition method. Fair value of identified assets and liabilities approaches book value at the acquisition date. There is no goodwill recognized by MMB in the acquisition transaction. Non-controlling interest has been recognized in proportion of the assets acquired. The agreement has been notarized by Notarial deed of Widya Agustina, S.H. No. 1388 dated December 17, 2015.
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PT Tirta Anugrah Buana (lanjutan) PT Tirta Anugrah Buana (continued)
Rincian akuisisi adalah sebagai berikut: Detail of acquisition are as follows:
Nilai Wajar pada Tanggal Akuisisi/
Fair Value at Acquisition Date
Harga perolehan melalui pembayaran kas 500.000.000 Cost through cash payment
Nilai wajar aset bersih yang diperoleh (500.000.000) Fair value of acquired net assets
Goodwill - Goodwill
Rincian aset dan liabilitas yang diperoleh dari akuisisi adalah sebagai berikut:
Details of the assets and liabilities acquired through the acquisition are as follows:
Nilai Wajar pada Tanggal Akuisisi/
Fair Value at Acquisition Date
Properti investasi 66.000.000.000 Investment property
Total aset 66.000.000.000 Total assets
Utang lain-lain - Pihak berelasi 65.500.000.000 Other payable - Related parties
Total liabilitas 65.500.000.000 Total liabilities
Aset neto pada tanggal akuisisi 500.000.000 Net assets at acquisition date
Aset neto yang diakuisisi 500.000.000 Net assets acquired
Goodwill yang timbul dari akuisisi - Goodwill arising from acquisition
Total imbalan yang dibayarkan 500.000.000 Total consideration paid
Dari transaksi ini, tidak terdapat laba (rugi) sebelum akuisisi, oleh karenanya Grup tidak mengakui laba (rugi) sebelum akuisisi dalam laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2015.
From this transaction, there is no profit (loss) before acquisition, therefore the Group does not recognize income (loss) before acquisition in the consolidated financial statements for the year ended December 31, 2015.