AS OF MARCH 31, 2021
AND FOR THREE-MONTH PERIOD THEN ENDED (UNAUDITED)
Daftar Isi Table of Contents
Surat Pernyataan Direksi Directors' Statement Letter
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
Laporan Laba Rugi dan Consolidated Statement of Profit or Loss and
Penghasilan Komprehensif Lain Konsolidasian Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements 1 - 3
4 - 5 6 - 7 8 9 - 125 Halaman/
Pages
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank Cash and bank
Portofolio efek Marketable securities
Piutang usaha Trade receivables
Pihak ketiga - neto Third parties - net
Pihak berelasi Related parties
Piutang lain-lain Other receivables
Pihak ketiga - neto Third parties - net
Pihak berelasi Related parties
Persediaan Inventories
Uang muka dan beban Advances and
dibayar dimuka prepaid expenses
Pajak dibayar dimuka Prepaid taxes
Aset lancar lainnya Other current assets
Total Aset Lancar Total Current Assets
ASET TIDAK LANCAR NON CURRENT ASSETS
Property, plant,and equipment
Aset tetap - setelah dikurangi - net of accumulated
akumulasi penyusutan depreciation amounting to
sebesar Rp208.474.631.870 Rp208,474,631,870 as of
pada tanggal 31 Maret 2021 March 31 2021, and
dan Rp202.123.548.058, pada Rp202.123.548.058 as of
tanggal 31 Desember 2020 December 31, 2020
Aset pajak tangguhan Deffered tax assets
Tagihan restitusi pajak Claims for tax refund
Aset tidak lancar lain Other non-current assets
Total Aset Tidak Lancar Total Non-current Assets
TOTAL ASET TOTAL ASSETS
2k,2l,2m,11,13
2d,2f,4,35 25.557.803.074 53.141.350.063
192.863.582.199
554.235.931.111
536.598.628.967
2i,9 2o,14a,14f
2f,35
182.235.361.331
187.471.991.742
8.639.742.361
289.688.801
2e,33
2h,7,13,19,28
5.958.968.189
1.831.759.809
770.208.670
202.024.373.975
74.711.143.850
6.747.624.909
12.856.002.002
146.825.615
343.735.046.768
7.804.525.842
1.436.567.346
768.567.797
198.570.346.406
4.616.508.962
2f,5,35 2f,6,13,19,35
72.110.000
72.110.000
12.430.815.107
758.531.115
356.315.769.740
89.774.673.777
2o,14e 2o,14d 2f,12,35 19,21,28,29,30
197.920.161.371
1.698.789.706
8.749.379.923
-
1.698.789.706
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman bank jangka pendek Short-term bank loans
Utang usaha Trade payables
Pihak ketiga Third parties
Pihak berelasi Related parties
Utang lain-lain Other payables
Pihak ketiga Third parties
Pihak berelasi Related parties
Utang pajak Taxes payable
Beban masih harus dibayar Accrued expenses
Uang muka pelanggan Advances from customers
Bagian liabilitas jangka panjang Current portion of
yang jatuh tempo dalam long-term liabilities:
waktu satu tahun:
Pinjaman bank Bank loans
Utang pembiayaan konsumen Consumer finance payables
Liabilitas sewa Lease liabilities
Total Liabilitas Jangka Pendek Total Current Liabilities
LIABILITAS JANGKA PANJANG NON CURRENT LIABILITIES
Liabilitas jangka panjang - setelah dikurangi
bagian yang jatuh tempo Long-term liabilities
dalam satu tahun : - net of current portion:
Pinjaman bank Bank loans
Utang pembiayaan Consumer finance
konsumen payables
Liabilitas sewa Lease liabilities
Liabilitas imbalan kerja Employee benefits liabilities
Total Liabilitas Jangka Panjang Total Non-Current Liabilities
TOTAL LIABILITAS TOTAL LIABILITIES
2e,6,8,13
5.801.450.309
2.834.608.487
Notes
19,31,33,35
30
35.831.981.955
37.659.353.069 30 811.880.982 1.066.432.965
276.657.577.016
297.708.577.146
-
44.099.720 2f,11,31,35
2n,22,30 12.315.933.772 12.199.083.918 20,2m,21,29
2e,6,8,13,19,33 22.704.167.201 24.349.736.466 2m,21,29
194.686.191
198.694.371 21
240.825.595.061
260.049.224.077
3.767.448.938
2f,15,35
30.106.733.224
17.986.574.938
2f,11,31,35
19,33 5.811.683.774
4.698.095.490
2e,33 8.307.389.739 7.615.308.659 2e,3,33 47.401.778.717 45.994.130.684 2f,16,35
2t,18 4.537.550.310 4.356.069.049 20,14b 2.621.291.038 2.359.879.141 2f,17,35 5.359.330.146 4.993.479.671
2.109.527.084
2e,2f,6,8,11,13
131.541.016.351
162.278.092.827
December 31, 2020 March 31, 2020
Ekuitas yang dapat Equity attributable
diatribusikan kepada to the Owners
pemilik Entitas Induk of the Company
Modal saham - nilai nominal Share capital - par value
Rp 20 per saham pada Rp20 per share
tanggal 31 Maret 2021 as of March 31, 2021 and
dan 31 desember 2020 as of December 31, 2020
Modal dasar - Authorized capital -
10.000.000.000 saham 10,000,000,000 shares
tanggal 31 Maret 2021 as of March 31, 2021 and
dan 31 Desember 2020 as of December 31, 2020
Modal ditempatkan dan Issued and fully
disetor penuh - paid capital -
7.250.000.000 saham 7,250,000,000 shares
tanggal 31 Maret 2021 as of March 31, 2021 and
dan 31 Desember 2020 as of December 31, 2020
Tambahan modal Additional paid-in
disetor - neto capital - net
Selisih nilai Difference in value
atas transaksi dengan from transactions with
Kepentingan Non-controlling
Nonpengendali Interests
Kerugian komprehensif lain - Other comprehensive loss -
cadangan perubahan nilai reserve for changes in fair
wajar aset keuangan value of financial assets
Retained earnings
Telah ditentukan penggunaannya Appropriated
Belum ditentukan penggunaannya Unappropriated
Total ekuitas yang dapat Total equity attributable
diatribusikan kepada to the Owners
pemilik Entitas Induk of the Company
Kepentingan Non-controlling
Nonpengendali Interests
TOTAL EKUITAS TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS AND EQUITY
49.248.534
2f,5 25
(201.890.000)
(201.890.000) 2c 49.248.534
145.000.000.000
2q,2s,3,24 7.252.316.799 7.252.316.799
2c,26 23
Saldo laba
73.873.650.725
226.273.326.058
223.402.499.675
300.000.000
300.000.000
259.941.051.951
256.527.353.965
536.598.628.967
554.235.931.111 33.667.725.893
33.124.854.290 71.002.824.342
145.000.000.000
PENJUALAN NETO NET SALES
BEBAN POKOK PENJUALAN COST OF SALES
LABA BRUTO GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban umum dan administrasi General and Administrative expenses
Beban penjualan dan Selling and marketing expenses
pemasaran
Total Beban Usaha Total Operating Expenses
LABA USAHA PROFIT FROM OPERATIONS
PENGHASILAN (BEBAN) OTHER INCOME
LAIN-LAIN (EXPENSES)
Pendapatan komisi Commission income
Penghasilan dari penjualan Income from sale
sisa produksi of scraps
Laba penjualan Gain on sale of property,
aset tetap plant and equipment
Pendapatan keuangan Finance income
Laba selisih kurs - neto Gain on foreign exchange - net
Beban keuangan Finance Expenses
Provisi ekspektasi kerugian Provision for expected credit
kredit piutang usaha losses of trade receivables
Lain-lain - neto Others - net
Total Beban Lain-lain - Neto Total Other Expenses - Net
LABA SEBELUM INCOME BEFORE
MANFAAT (BEBAN) TAX BENEFIT
PAJAK PENGHASILAN (EXPENSE)
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN (EXPENSE)
Kini Current
Tangguhan Deffered
Beban Pajak Penghasilan - Neto Income Tax Expense - Net
LABA (RUGI) NETO TAHUN NET INCOME (LOSS
BERJALAN FOR THE YEAR
2e,2t,8,11,28,33
29
March 31, 2020
2e,2f,2m,13,19 20,21,31,33
12.449.917.442
14.876.798.247
3.776.292.275
4.068.350.401 5.136.367.130
5.298.165.687
(1.360.074.855)
(1.229.815.286) 2o,14c
14d (1.214.336.341) (1.371.173.305) 14e (145.738.514) 141.358.019
2t
369.284.890
-
2k,11
2f,4 29.437.083 21.976.381 2u (41.023.108) (363.130.366)
(2.608.610.395)
(5.506.376.885) 2f,6 - (68.523.307) 2e,33 651.462.330 629.564.706 Catatan/ 31 Maret 2021/ 31 Maret 2020/
Notes
2e,2t,27,33 111.142.108.601 157.718.886.380 March 31, 2021
80.306.242.384
118.116.719.587
30.835.866.217
39.602.166.793
406.295.447
-
(4.128.612.491)
(5.756.400.299) 104.545.454
30.136.000 2e,2t,11,21,33
23.090.888.692
28.797.624.221 7.744.977.525
10.804.542.572 10.640.971.250
13.920.825.974 15f,22,30
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang tidak akan Items not to be
direklasifikasi ke laba (rugi) reclassified to
pada periode berikutnya: profit and loss
Pengukuran kembali Remeasurements of
liabilitas imbalan kerja employee benefits liabilities
Pajak Penghasilan terkait Related deffered income tax
Total Penghasilan (Beban) Total Other Comprehensive
Komprehensif lain - Neto Income (Expense) - Net
TOTAL LABA TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
Laba neto tahun Net income
berjalan yang dapat for the year
diatribusikan kepada: attributable to:
Pemilik Entitas Induk The Owners of the company
Kepentingan Nonpengendali Non-controlling interests
Total Total
Total laba komprehensif Total comprehensive
yang dapat diatribusikan income
kepada: attributable to:
Pemilik Entitas Induk The Owners of the company
Kepentingan Nonpengendali Non-controlling interests
Total Total
LABA NETO PER BASIC EARNINGS PER
SAHAM DASAR YANG DAPAT SHARE ATTRIBUTABLE
DIATRIBUSIKAN KEPADA TO THE OWNERS
PEMILIK ENTITAS INDUK OF THE COMPANY
*) Disajikan kembali untuk mencerminkan dampak atas pemecahan nilai nominal saham (Catatan 24 dan 33)
*) Restated to reflect the impact of change in par value per share (Notes 24 and 33)
*)
43.706.847
2q,32 0,41 0,41 2c 777.471.603 1.072.666.715
3.648.297.986
3.937.229.861 2.870.826.383
2.864.563.146 2.998.256.954
2.995.683.686 2c 778.035.321 1.072.666.715
3.776.292.275
4.068.350.401 2n,22 (164.095.243) (174.827.387)
(127.994.289)
(131.120.540)
3.648.297.986
3.937.229.861 2o,14e 36.100.954
Notes March 31, 2021 March 31, 2020
Balance as of
Saldo 1 Januari 2021 January 1, 2021
Pembagian dividen kas Distribution of cash
kepada Kepentingan devidends to Non-
Nonpengendali controlling interests
Rugi neto tahun berjalan Net income for the year
Laba (rugi) Other comprehensive
komprehensif lain income (loss)
Balance as of
Saldo 31 Maret 2021 73.873.650.725 226.273.326.058 33.667.725.893 March 31, 2021
Total/ Total
145.000.000.000
7.252.316.799
-
- -
Kepentingan Nonpengendali/
Non-controlling Insterests
-
- (127.430.571) (127.430.571) (563.718) -
-
2.998.256.954 2.998.256.954 778.035.321 -
-
- -
-
- - (234.600.000)
(201.890.000)
49.248.534 145.000.000.000
7.252.316.799 -
-
300.000.000 Catatan/
Notes
49.248.534
(201.890.000)
- Selisih Nilai
Atas Transaksi dengan Kepentingan
Non- pengendali/
Difference in Value from Transactions
with Non- controlling
interests
Cadangan Perubahan Nilai
Wajar Aset Keuangan/
Reserve for Changes in Fair Value of
Financial Assets
Belum Ditentukan Penggunannya/
Un-appropriated Telah
Ditentukan Penggunan- nya/ Appropriat-
ed
Saldo Laba/ Retained Earnings
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable to The Owners of the Company
300.000.000
71.002.824.342 223.402.499.675 33.124.854.290 Modal Saham/
Share Capital
Tambahan Modal Disetor - Neto/
Additional Paid- in-Capital - Net
256.527.353.965
Total Ekuitas/ Total Equity
(234.600.000)
3.776.292.275
(127.994.289)
259.941.051.951
Balance as of
Saldo 1 Januari 2020 January 1, 2020
Pembagian dividen kas Distribution of cash
kepada Kepentingan devidends to Non-
Nonpengendali controlling interests
Rugi neto tahun berjalan Net income for the year
Laba (rugi) Other comprehensive
komprehensif lain income (loss)
Balance as of
Saldo 31 Maret 2021 March 31, 2021
Atas Transaksi dengan Kepentingan
Non- pengendali/
Difference in Value from Transactions
with Non- controlling
interests
Cadangan Perubahan Nilai
Wajar Aset Keuangan/
Reserve for Changes in Fair Value of
Financial Assets
Saldo Laba/ Retained Earnings
Tambahan Modal Disetor - Neto/
Additional Paid- in-Capital - Net
Telah Ditentukan Penggunan- nya/ Appropriat-
ed
Belum Ditentukan Penggunannya/
Un-appropriated
Kepentingan Nonpengendali/
Non-controlling Insterests Modal Saham/
Share Capital Catatan/
Notes Total/ Total
145.000.000.000
7.252.316.799 49.248.534 (201.890.001) 200.000.000 90.315.151.650 242.614.826.982 34.437.960.237 277.052.787.219
(30.000.000)
-
- - - - - - (30.000.000)
4.068.350.401
-
- - - - 2.995.683.686 2.995.683.686 1.072.666.715
(131.120.540)
7.252.316.799
49.248.534 (201.890.001) 200.000.000 93.179.714.796 245.479.390.128 35.480.626.952 -
- - - - (131.120.540) (131.120.540) -
Total Ekuitas/ Total Equity
280.960.017.080
145.000.000.000
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan kas dari pelanggan Cash receipts from customers
Pembayaran kas kepada pemasok Cash payment to suppliers
dan beban usaha and operating expenses
Pembayaran kas kepada karyawan Cash payment to employees
Penerimaan (pembayaran) Cash receipts from (payment for)
operasi lainnya other operations
Kas dihasilkan dari operasi Cash generated from operations
Penerimaan dari pendapatan keuangan Receipts of finance income
Pembayaran untuk beban keuangan Payment of finance expenses
Pembayaran pajak penghasilan Payment of income taxes
Arus kas neto yang diperoleh dari Net cash provided by
(digunakan untuk) aktivitas operasi (used in) operating activities
ARUS KAS DARI CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penerimaan dari penjualan Proceeds from sale of property,
aset tetap plant and equipment
Perolehan Acquisition of property, plant,
aset tetap and equipment
Uang muka pembelian Advance for purchase of property,
aset tetap plant and equipment
Arus kas neto yang digunakan Net cash used in
untuk aktivitas investasi investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari pinjaman bank Proceeds from short-term
jangka pendek bank loans
Penerimaan dari pinjaman bank Proceeds from long-term
jangka panjang bank loans
Pembayaran untuk pinjaman bank Payment from short-term
jangka pendek bank loans
Pembayaran untuk pinjaman bank Payment from short-term
jangka panjang bank loans
Pembayaran pokok Payment of principal portion of
liabilitas sewa lease liabilities
Bagian Kepentingan Nonpengendali Share of Non-controliing interests in
atas deviden Entitas Anak devidends of Subsidiaries
Pembayaran utang pembiayaan konsumen Payment of consumer finance payables
Arus kas neto yang diperoleh dari Net cash provided by
(digunakan untuk) aktivitas pendanaan (used in) financing activities
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN BANK CASH AND BANKS
KAS DAN BANK CASH AND BANKS AT BEGINNING
PADA AWAL TAHUN OF THE YEAR
KAS DAN BANK CASH AND BANKS AT THE END
PADA AKHIR PERIODE OF THE PERIOD
31 Maret 2021/ 31 Maret 2020/
7.463.778.113
(5.423.644.340) March 31, 2021 March 31, 2020
13.497.640.068
(1.123.852.733) 29.437.083
157.457.412 (14.979.586.927)
(18.771.621.673)
3.405.379.032
1.143.507.676
(4.359.397.946)
(5.558.489.267) (1.703.901.092)
1.101.240.248
(738.457.946)
(3.305.768.792) 104.545.454
30.136.000
53.141.350.063
19.537.595.646
25.557.803.074
28.131.169.562 (1.204.812.492)
(8.378.019.992)
(49.925.771.744)
(33.572.807.396)
(1.635.335.800)
(947.460.393) 19.188.695.268
52.086.481.249
-
4.903.222.817
(44.198.029)
(234.600.000)
(30.000.000) (1.187.392.434)
-
(27.583.546.989)
8.593.573.916 93.462.898.945
144.856.934.753
(68.391.050.982)
(128.352.673.489)
(48.107.900)
(33.842.512.610)
22.395.238.248 (570.900.000)
(5.102.387.200)
a. a.
The Company domicile and head office located at Jl.
Mahar Martanegara No. 170, Cimahi. The Company commenced its commercial operations in 1973.
Entitas Induk langsung atas Entitas Induk adalah PT Trisula International Tbk yang didirikan dan berdomisili di Indonesia, sedangkan entitas induk utama atas Entitas Induk adalah PT Karya Dwimanunggal Sejahtera, yang didirikan dan berdomisili di Indonesia.
The Company‟s direct parent company is PT Trisula International Tbk which is incorporated and domiciled in Indonesia, while its ultimate parent company is PT Karya Dwimanunggal Sejahtera, which is incorporated and domiciled in Indonesia.
Establishment
PT Trisula Textile Industries Tbk (the “Company”) was established based on Notarial Deed No. 39 dated January 11, 1971 of Notary Kurniati, S.H. The Deed of Establishment was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. Y.A.5/65/17 dated February 26, 1974 and was published in the State Gazette of the Republic of Indonesia No. 427/1974, Supplement No. 68 dated August 23, 1974.
Anggaran Dasar Entitas Induk telah mengalami beberapa kali perubahan. Terakhir berdasarkan Akta No.
13 tanggal 10 Juli 2020 dibuat dihadapan Notaris Edward Suharjo Wiryomartani, S.H., M.Kn., dimana akta perubahan tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0048137.AH.01.02.TAHUN 2020 tanggal 15 Juli 2020. Sampai tanggal penyelesaian laporan keuangan konsolidasian, Berita Negara Republik Indonesia masih dalam penyelesaian.
Pada tanggal 25 September 2017, Entitas Induk memperoleh Pernyataan Efektif dari Otoritas Jasa Keuangan (OJK) berdasarkan surat No. S- 417/D.04/2017 untuk melakukan penawaran umum perdana atas 300.000.000 sahamnya dengan nilai nominal Rp100 per saham kepada masyarakat melalui Bursa Efek Indonesia dengan harga penawaran perdana sebesar Rp150 per saham. Pada tanggal 29 September 2017, seluruh saham ini telah dicatatkan di Bursa Efek Indonesia.
Entitas Induk berkedudukan dan berkantor pusat di Jl.
Mahar Martanegara No. 170, Cimahi. Entitas Induk beroperasi secara komersial pada tahun 1973.
The Company‟s Articles of Association was amended several times. The latest amendement was based on Notarial Deed No. 13 dated July 10, 2020 of Notary Edward Suharjo Wiryomartani, S.H., M.Kn. This amendement was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decree No. AHU-0048137.AH.01.02.TAHUN 2020 dated July 15, 2020. Until the completion date of the consolidated financial statements, the publication in the State Gazette of the Republic of Indonesia is still in process.
Sesuai dengan Pasal 3 Anggaran Dasar Entitas Induk, ruang lingkup kegiatan usaha utama Entitas Induk yaitu bergerak dalam bidang industri tekstil dan perdagangan tekstil.
In accordance with Article 3 of the Company‟s Articles of Association, the main business of the Company is engaged in textile industry and textile trading.
Pendirian
PT Trisula Textile Industries Tbk (“Entitas Induk”) didirikan berdasarkan Akta Notaris No. 39 tanggal 11 Januari 1971 dari Notaris Kurniati, S.H. Akta pendirian Entitas Induk tersebut telah memperoleh pengesahan oleh Keputusan Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) sesuai Surat keputusan No.
Y.A.5/65/17 tanggal 26 Februari 1974 dan telah diumumkan dalam Berita Negara Republik Indonesia No.
427/1974, Tambahan No. 68 tanggal 23 Agustus 1974.
On September 25, 2017, the Company obtained an Effective Statement Letter No. S-417/D.04/2017 from Financial Services Authority of Indonesia (OJK) for its Initial Public Offering of 300,000,000 shares at par value of Rp100 per share on the Indonesia Stock Exchange at an initial offering price of Rp150 per share. On September 29, 2017, all of these shares were listed on the Indonesia Stock Exchange.
1.
b. b.
c. c.
Dewan Komisaris: Board of Commissioners:
Presiden Komisaris : : President Commissioner
Komisaris Independen : : Independent Commissioner
Direksi: Board of Directors:
Presiden Direktur : : President Director
Independen Direktur : : Independent Director
Direktur : : Director
Ketua : : Chairman
Anggota : : Member
Anggota : : Member
As of March 31, 2021 and 2020, the Company‟s outstanding shares totaling to 5,750,000,000 shares, have been listed in the Indonesian Stock Exchange.
Dewan Komisaris dan Direksi Board of Commissioners and Directors
V. Roy Sunarja Handi Suwarto R. Nurwulan Kusumawati
Komite Audit
Penawaran Umum Saham Entitas Induk Public Offering of The Company's Shares
Yohanes Linero Ong Po Han
Salaries and allowances provided to the Board of Commissioners and Directors for the periods ended March 31, 2021 and 2020 amounted to Rp2,409,000,000
Berdasarkan Surat Keputusan No. 002/IPO- SK/MNQ/2017 tanggal 12 Januari 2017, komposisi Komite Audit Entitas Induk pada tanggal 31 Maret 2021 dan 2020 adalah sebagai berikut:
Based on Decision Letter No. 002/IPO-SK/MNQ/2017 dated January 12, 2017, the composition of the Company‟s Audit Committee as of March 31, 2021 and 2020 were as follows:
Audit Committee Dewan Komisaris dan Direksi, Komite Audit, Internal
Audit, Sekretaris Perusahaan dan Karyawan
Board of Commissioners and Directors, Audit Commmitee, Internal Audit, Corporate Secretary and Employees
Lim Kwang Tak
Karsongno Wongso Djaja Berdasarkan Rapat Umum Pemegang Saham Tahunan,
sesuai dengan Akta No. 03 tanggal 15 Mei 2018 dari Notaris Elly Halida, S.H., susunan Dewan Komisaris dan Direksi Entitas Induk pada tanggal 31 Maret 2021 dan 2020 adalah sebagai berikut:
Based on Annual General Meeting of Shareholders related to Notarial Deed No. 03 dated Max 15, 2018 of Notary Elly Halida, S.H., the composition of the Board of Commissioners and Directors of the Company as of March 31, 2021 and 2020 are as follows:
V. Roy Sunarja Pada tanggal 31 Maret 2021 dan 31 Desember 2020,
saham Entitas Induk sebanyak 5.750.000.000 saham telah dicatatkan pada Bursa Efek Indonesia.
Gaji dan tunjangan yang diberikan kepada Dewan Komisaris dan Direksi untuk periode-periode yang berakhir pada tanggal 31 Maret 2021 dan 2020 berjumlah sebesar Rp2.409.000.000
Berdasarkan Akta No. 163 tanggal 30 Oktober 2017 dari Notaris Hasbullah Abdul Rasyid, S.H., M.Kn., sesuai dengan Daftar Pemegang Saham tanggal 17 Oktober 2017, jumlah saham yang dikeluarkan oleh Entitas Induk kepada masyarakat dalam penawaran saham perdana adalah sebanyak 300.000.000 saham yang merupakan 20,69% dari jumlah saham disetor. Akta ini telah diterima pemberitahuannya oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU-0139344.AH.01.11.TH.2017 tanggal 3 November 2017.
Based on Notarial Deed No. 163 dated October 30, 2017 of Notary Hasbullah Abdul Rasyid, S.H., M.Kn., in accordance with the Shareholders Register dated October 17, 2017, the shares issued by the Company to the public in the Initial Public Offering were 300,000,000 shares, representing 20.69% of the total outstanding shares. The Notarial Deed was reported to the Ministry of Law and Human Rights of the Republic Indonesia and was accepted through Decision Letter No. AHU- 0139344.AH.01.11.TH.2017 dated November 3, 2017.
INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Ketua : : Chairman
Anggota : : Member
Anggota : : Member
d. d.
Kepemilikan langsung/ Direct Ownership
PT Mido Indonesia (MII) PT Savana Lestari (SL) PT Tricitra Busana Mas (TBM) PT Prima Moda Kreasindo (PMK) PT Permata Busana Mas (PBM) PT Sinar Abadi Citranusa (SAC) PT Cakra Kencana (CK)
Kepemilikan tidak langsung/ Indirect ownership Melalui PT Savana Lestari/ Through SL PT Bina Citra Sentosa (BCG)
Kepemilikan tidak langsung/ Indirect ownership Melalui PT Cakra Kencana/ Through CK PT Bintang Cipta Sejahtera (BCS)
Distributor Distributor Distributor Distributor Jakarta
Jakarta Bandung
Jakarta Jakarta Jakarta
Semarang
Surabaya
Kegiatan usaha/
31 Maret 2021 31 Desember 2021
% %
Persentase kepemilikan/ Percentage of ownership
70
80
60
99 65 40 40 60 80 70 Distributor
Distributor Distributor
Distributor
Distributor
99
80
60 40
40
198.758.227.606
14.144.580.504
7.224.410.214
80 65 Entitas Anak/
Subsidiaries
Domisili/
Domicile
Ritel dan
15.019.818.342
Depok
As of March 31, 2021 and 2020, the Company and its Subsidiaries (herein after collectively referred to as the
“Group”) have a total if 787 dan 788 permanent employees, respectively.
Kepemilikan Pada Entitas Anak Sekretaris Perusahaan
2000
2011 2005 2004 1997
Lim Kwang Tak Yaya Sunjaya
5.205.626.734
1.330.838.737
1.294.973.846
144.281.338.917
1.609.192.912
Total Assets Before Elimination
Ownership in Subsidiaries Corporate Secretary
31.053.453.207
211.437.378.074
Rp Rp
31 Maret 2021 31 Desember 2020
12.980.894.116
32.095.371.375
25.313.348.719
32.605.581.602
30.257.097.855
26.160.967.094
60
2011 1989 Scope of
business
Total Aset Sebelum Eliminasi/
Mulai beroperasi komersial/
Commence- ment of commercial
operations
Pada tanggal 31 Maret 2021 dan 2020, Entitas Induk dan Entitas Anaknya (secara kolektif disebut sebagai “Grup”) mempekerjakan masing-masing 787 dan 788 karyawan tetap
2012
Karyawan Employees
Laporan keuangan konsolidasian mencakup akun-akun Entitas Induk dan Entitas Anaknya. Entitas Induk memiliki pengendalian secara langsung dan tidak langsung atas hak suara Entitas Anak yang terdiri atas:
The consolidated financial statement include the financial statement of the Company and its Subsidiaries.
The Company obtains direct and indirect control over the Subsidiaries‟ voting rights, which consist of:
2012
13.985.828.507
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Berdasarkan Surat Keputusan No. 009/SK.DIR-VI/2017
tanggal 6 Juni 2017, komposisi Komite Remunerasi dan Nominasi pada tanggal 31 Maret 2021 dan 2020 adalah sebagai berikut:
Based on Decision Letter No. 009/SK.DIR-VI/2017 dated June 6, 2017, the composition of the Remuneration and Nomination Committee as of March 31, 2021 and 2020 are as follows:
V. Roy Sunarja
Berdasarkan Surat Keputusan Direksi No. 007/SK.DIR- VI/2017 tanggal 6 Juni 2017, Perusahaan menunjuk R.
Nurwulan Kusumawati sebagai Sekretaris Perusahaan.
Based on Decision Letter of the Board of Director of the Company No. 007/SK.DIR-VI/2017 dated June 6, 2017, the Company appointed R. Nurwulan Kusumawati as its Corporate Secretary.
1.
d. d.
1. 1.
2. 2.
Investasi Entitas Induk ke MI meningkat dari semula sebesar Rp15.939.000.000 atas 15.939 saham menjadi sebesar Rp44.550.000.000 atas 44.550 lembar saham, dan tidak merubah persentase kepemilikan Entitas Induk terhadap MI sebesar 99% kepemilikan.
The investment of the Company to MI increased from Rp15,939,000,000 of 15,939 shares become Rp44,550,000,000 of 44,550 shares, and does not change the percentage ownership of the Company to MI which represent 99% of ownership.
Keputusan ini telah diterima dan dicatat oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No.
AHU-0139698.AH.01.11.Tahun 2019 tanggal 16 Agustus 2019.
This decision has been accepted and recorded by the Ministry of Law and Human Rights of the Republic of Indonesia No. AHU-0139698.AH.01.11.Tahun 2019 dated August 16, 2019.
Entitas Induk memiliki secara langsung 65% saham SL, yang bergerak dalam bidang distribusi dan industri tekstil. SL berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 2011.
The Company has direct ownership of 65% in SL, which is engaged in distribution and textile industry. SL is domiciled in North Jakarta and started its commercial operations in 2011.
SL SL
MI
Meningkatkan modal dasar dari semula sebesar Rp40.000.000.000 atas 40.000 lembar saham menjadi sebesar Rp45.000.000.000 atas 45.000 lembar saham dengan nilai nominal sebesar Rp1.000.000 per lembar saham.
Increase authorized capital from Rp40,000,000,000 of 40,000 shares become Rp45,000,000,000 of 45,000 shares, each with a nominal value of Rp1,000,000.
Meningkatkan modal ditempatkan dan disetor semula sebesar Rp16.100.000.000 atas 16.100 lembar saham menjadi sebesar Rp45.000.000.000 atas 45.000 lembar saham.
Increase issued and paid in capital from Rp16,100,000,000 of 16,100 shares become Rp45,000,000,000 of 45,000 shares.
MI semula bernama PT Texsindo Karya Asia, didirikan pada tanggal 27 Februari 1997 berdasarkan akta pendirian No. 59 oleh Akta Notaris Silvia Veronica, S.H.
Akta tersebut telah mendapat pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C2-6193HT.01.01.TH.1997 tanggal 4 Juli 1997 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 103, Tambahan No. 6075 tanggal 26 Desember 1997.
MI was established under the name of PT Texsindo Karya Asia on February 27, 1997 based on the deed of establishment No. 59 by Notarial Deed of Silvia Veronica, S.H. Deed of establishment was approved by the Ministry of Justice of the Republic of Indonesia (recently known as the Ministry of Law and Human Rights of the Republic of Indonesia) No. C2- 6193HT.01.01.TH.1997 dated July 4, and was published in the State Gazette of the Republic of Indonesia No.
103, Supplement No. 6075 dated December 26, 1997.
Berdasarkan akta No. 82 tanggal 29 Juli 2019 dari Wiwik Condro, S.H., notaris di Jakarta Barat, para pemegang saham MI, menyetujui untuk:
Based on deed No. 82 dated July 29, 2019, from Wiwik Condro, S.H., a notary in West Jakarta, MI shareholders, agreed to:
MI
Entitas Induk memiliki secara langsung 99% saham MI, yang bergerak dalam bidang distribusi dan perdagangan umum. MI berdomisili di Jakarta dan telah beroperasi komersial pada tahun 2000.
The Company has direct ownership of 99% in MI, which is engaged in distribution and general trading. MI is domiciled in Jakarta and started its commercial operations in 2000.
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued) 1.
d. d.
Entitas Induk memiliki secara langsung 40% saham TBM, yang bergerak dalam bidang distribusi dan industri tekstil. TBM berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 1989.
The Company has direct ownership of 40% in TBM, which is engaged in distribution and textile industry. TBM is domiciled in North Jakarta and started its commercial operations in 1989.
TBM didirikan berdasarkan Akta Notaris Tegoeh Hartanto, S.H., No. 150 pada tanggal 14 Maret 1989.
Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C2- 4581.HT.01.01.TH.1990 tanggal 6 Agustus 1990 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 82, Tambahan No. 4089 tanggal 12 Oktober 1990.
TBM was established based on Notarial Deed No. 150 dated March 14, 1989 of Tegoeh Hartanto, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. C2-4581.HT.01.01.TH.1990 dated August 6, 1990 and was published in the State Gazette of the Republic of Indonesia No. 82, Supplement No. 4089 dated October 12, 1990.
Walaupun Entitas Induk memiliki kepemilikan kurang dari setengah hak suara, akan tetapi Entitas Induk memiliki pengendalian dengan memiliki kekuasaan untuk mengarahkan dan mengendalikan aktivitas TBM.
Although the ownership of the Company is less than half of the voting rights, the Company has control by having the power to direct and control TBM‟s activities.
TBM TBM
SL didirikan berdasarkan Akta Notaris Henny Hendrawati Putra Djaja, S.H., No. 30 pada tanggal 11 Agustus 2011.
Akta tersebut telah mendapatkan pengesahan Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia)
melalui Surat Keputusan No. AHU-
46053.AH.01.01.TH.2011 tanggal 21 September 2011 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 91, Tambahan No. 67025 tanggal 13 November 2012.
SL was established based on Notarial Deed No. 30 dated August 11, 2011 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. AHU-46053.AH.01.01.TH.2011 dated September 21, 2011 and was published in the State Gazette of the Republic of Indonesia No. 91, Supplement No. 67025 dated November 13, 2012.
Berdasarkan Akta Notaris Marianne Vincentia Hamdani, S.H., No. 50 pada tanggal 27 Agustus 2019, Pemegang Saham SL, menyetujui untuk meningkatkan modal ditempatkan dan disetor semula sebesar Rp7.500.000.000 atas 7.500 lembar saham menjadi sebesar Rp8.400.000.000 atas 8.400 lembar saham dengan nilai nominal sebesar Rp1.000.000 per lembar saham.
Based on Notarial Deed No. 50 dated August 27, 2019 of Marianne Vincentia Hamdani, S.H., SL‟s Shareholders, agreed to increase authorized capital from Rp7,500,000,000 of 7,500 shares become Rp8,400,000,000 of 8,400 shares, each with a nominal value of Rp1,000,000.
Investasi Entitas Induk ke SL meningkat dari semula sebesar Rp4.875.000.000 atas 4.875 saham menjadi sebesar Rp5.460.000.000 atas 5.460 lembar saham, dan tidak merubah persentase kepemilikan Entitas Induk terhadap SL sebesar 65% kepemilikan.
The investment of the Company to SL increased from Rp4,875,000,000 of 4,875 shares become Rp5,460,000,000 of 5,460 shares, and does not change the percentage ownership of the Company to SL which represent 65% of ownership.
SL (lanjutan) SL (continued)
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
1.
d. d.
Walaupun Entitas Induk memiliki kepemilikan kurang dari setengah hak suara, akan tetapi Entitas Induk memiliki pengendalian dengan memiliki kekuasaan untuk mengarahkan dan mengendalikan aktivitas PMK.
Although the ownership of the Company is less than half of the voting rights, the Company has control by having the power to direct and control PMK‟s activities.
Entitas Induk memiliki secara langsung 60% saham PBM, yang bergerak dalam bidang distribusi dan industri tekstil. PBM berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 2004.
The Company has direct ownership of 60% in PBM, which is engaged in distribution and textile industry. PBM is domiciled in North Jakarta and started its commercial operations in 2004.
PBM didirikan berdasarkan Akta Notaris Henny Hendrawati Putra Djaja, S.H., No. 30 pada tanggal 31 Mei 2004. Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C- 17264.HT.01.01.TH.2004 tanggal 12 Juli 2004 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No.78, Tambahan No. 9682 tanggal 29
PBM was established based on Notarial Deed No. 30 dated Max 31, 2004 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. C-17264.HT.01.01.TH.2004 dated July 12, 2004 and was published in the State Gazette of the Republic of Indonesia No. 78, Supplement No. 9682 dated September 29, 2004.
PBM PBM
Berdasarkan Pernyataan Keputusan Para Pemegang Saham Perusahaan tercantum dalam Akta No. 02 tanggal 4 Desember 2017 dari Nanny Wiana Setiawan, S.H., notaris di Jakarta, pemegang saham Perusahaan menyetujui, pengurangan modal ditempatkan dan disetor Perusahaan dari sejumlah 10.800 saham dengan nilai nominal Rp10.800.000.000 menjadi sejumlah 5.500 saham dengan nilai nominal Rp5.500.000.000. Akta tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU- 0027171.AH.01.02 Tahun 2017 tanggal 6 Februari 2018 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 48, Tambahan No. 10065 tanggal 14 Juni 2018.
Based on the Declaration of the Decision of the Company's Shareholders, with Notarial Deed No. 02 dated December 4, 2017 of Nanny Wiana Setiawan, S.H., notary in Jakarta, the Company's shareholders approved the reduction of the Company's issued and fully paid capital from 10,800 shares with nominal value of Rp10,800,000,000 to 5,500 shares with nominal value of Rp5,500,000,000. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. AHU- 0027171.AH.01.02 of 2017 dated February 6, 2018 and was published in the State Gazette of the Republic of Indonesia No. 48, Supplement No. 10065 dated June 14, 2018.
Entitas Induk memiliki secara langsung 40% saham PMK, yang bergerak dalam bidang distribusi dan industri tekstil. PMK berdomisili di Bandung dan telah beroperasi komersial pada tahun 2005.
The Company has direct ownership of 40% in PMK, which is engaged in distribution and textile industry. PMK is domiciled in Bandung and started its commercial operations in 2005.
PMK didirikan berdasarkan Akta Notaris Henny Hendrawati Putra Djaja, S.H., No. 30 pada tanggal 31 Mei 2005. Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C- 14505.HT.01.01.TH.2005 tanggal 27 Mei 2005 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 79, Tambahan No. 9682 tanggal 4 Oktober 2005.
PMK was established based on Notarial Deed No. 30 dated Max 31, 2005 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. C-14505.HT.01.01.TH.2005 dated Max 27, 2005 and was published in the State Gazette of the Republic of Indonesia No. 79, Supplement No. 9682 dated October 4, 2005.
PMK PMK
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. d.
SAC was established based on Notarial Deed No.1 dated Max 1, 1997 of Silvia Veronica, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. C2-8835.HT.01.01.TH.1997 dated August 29, 1997 and was published in the State Gazette of the Republic of Indonesia No. 34, Supplement No. 2300 dated April 27, 1998.
Entitas Induk memiliki secara langsung 70% saham CK, yang bergerak dalam bidang distribusi dan industri tekstil. CK berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 2011.
The Company has direct ownership of 70% in CK, which is engaged in distribution and textile industry. CK is domiciled in North Jakarta and started its commercial operations in 2011.
BCG didirikan berdasarkan Akta Notaris Cyntia Magdalena, S.H., No. 14 pada tanggal 18 Juli 2012. Akta tersebut telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
melalui Surat Keputusan No. AHU-
54217.AH.01.01.TH.2012 tanggal 22 Oktober 2012 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 44, Tambahan No. 61016 tanggal 31 Mei 2013.
CK didirikan berdasarkan Akta Notaris Henny Hendrawati Putra Djaja, S.H., No. 29 pada tanggal 11 Agustus 2011. Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. AHU- 45074.AH.01.01.TH.2011 tanggal 19 September 2011 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 91, Tambahan No. 66676 tanggal 13 November 2012.
CK was established based on Notarial Deed No. 29 dated August 11, 2011 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. AHU-45074.AH.01.01.TH.2011 dated September 19, 2011 and was published in the State Gazette of the Republic of Indonesia No. 91, Supplement No. 66676 dated November 13, 2012.
BCG BCG
The Company has indirect ownership through SL of 80%
in BCG, which is engaged in distribution and textile industry. BCG is domiciled in Semarang and started its commercial operations in 2012.
Entitas Induk memiliki secara langsung 80% saham SAC, yang bergerak dalam bidang distribusi dan industri tekstil. SAC berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 1997.
The Company has direct ownership of 80% in SAC, which is engaged in distribution and textile industry. SAC is domiciled in North Jakarta and started its commercial operations in 1997.
SAC didirikan berdasarkan Akta Notaris Silvia Veronica, S.H., No. 1 pada tanggal 1 Mei 1997. Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C2-8835.HT.01.01.TH.1997 tanggal 29 Agustus 1997 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 34, Tambahan No.
2300 tanggal 27 April 1998.
BCG was established Based on Notarial Deed No.14 dated July 18, 2012 of Cyntia Magdalena, S.H. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decree No. AHU- 54217.AH.01.01.TH.2012 dated October 22, 2012 and was published in the State Gazette of the Republic of Indonesia No. 44, Supplement No. 61016 dated Max 31, 2013.
Entitas Induk memiliki secara tidak langsung melalui SL sebanyak 80% saham BCG, yang bergerak dalam bidang distribusi dan industri tekstil. BCG berdomisili di Semarang dan telah beroperasi komersial pada tahun 2012.
SAC SAC
CK CK
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
1.
d. d.
e.
2.
a.
Laporan keuangan konsolidasian PT Trisula Textile Industries Tbk dan Entitas Anaknya telah disusun sesuai dengan standar akuntansi keuangan di Indonesia yaitu Standar Akuntansi Keuangan (SAK), yang mencakup Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK), yang dikeluarkan 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 PT Trisula Textile Industries Tbk and its Subsidiaries have been prepared in accordance with Financial Accounting Standards in Indonesia (SAK), which comprise the Statements of Financial Accounting Standards (PSAK) and Interpretations of Financial Accounting Standards (ISAK), issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK- IAI) and the regulations of capital market regulators for entities under its control.
Laporan keuangan konsolidasian disusun berdasarkan PSAK 1, “Penyajian Laporan Keuangan”.
The consolidated financial statements have been prepared in accordance with PSAK 1, “Presentation of Financial Statements”.
Entitas Induk memiliki secara tidak langsung melalui CK sebanyak 60% saham BCS, yang bergerak dalam bidang distribusi dan industri tekstil. BCS berdomisili di Surabaxa dan telah beroperasi komersial pada tahun 2012.
The Company has indirect ownership through CK of 60% in BCS, which is distribution and textile industry, BCS is domiciled in Surabaxa and started its commercial operations in 2012.
BCS didirikan berdasarkan Akta Notaris Nuniek Suharini, S.H., No. 1 pada tanggal 7 Maret 2012. Akta tersebut telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. 16114.AH.01.01.TH.2012 tanggal 28 Maret 2012 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 35, Tambahan No.
23117 tanggal 30 April 2013.
BCS was established based on Notarial Deed No.1 dated March 7, 2012 of Nuniek Suharini, S.H. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decree No.
16114.AH.01.01.TH.2012 dated March 28, 2012 and was published in the State Gazette of the Republic of Indonesia No. 35, Supplement No. 23117 dated April 30, 2013.
Penerbitan Laporan Keuangan Konsolidasian e. Issuance of Consolidated Financial Statements
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Dasar Penyusunan Laporan Keuangan Konsolidasian
a. Issuance of Consolidated Financial Statements Laporan keuangan konsolidasian Grup tanggal 31 Maret
2021 diselesaikan dan diotorisasi untuk terbit oleh Direksi Entitas Induk pada tanggal 7 Mei 2021. Direksi Entitas Induk yang menandatangani Surat Pernyataan Direksi bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut.
The Group‟s consolidated financial statements as of March 31, 2020 are completed and authorized for issuance by the Company‟s Directors on May 7, 2021.
The Company‟s Directors who signed the Directors‟
Statement Letter are responsible for the fair preparation and presentation of such consolidated financial statements.
BCS BCS
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued) 1.
a.
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.
Dasar Penyusunan Laporan Keuangan Konsolidasian (lanjutan)
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.
Grup menerapkan Amandemen PSAK 2, “Laporan Arus Kas tentang Prakarsa Pengungkapan”.
The Group adopted Amendments to PSAK 2, “Statement of Cash Flows about Disclosure Initiatives”.
Amandemen ini mensyaratkan entitas untuk menyediakan pengungkapan yang memungkinkan pengguna laporan keuangan untuk mengevaluasi perubahan pada liabilitas yang timbul dari aktivitas pendanaan, termasuk perubahan yang timbul dari arus kas maupun perubahan nonkas.
The amendments require entities to provide disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non- cash changes.
Pengungkapan yang disyaratkan Amandemen PSAK 2 diungkapkan pada Catatan 37 atas laporan keuangan.
The disclosures required by Amendments to PSAK 2 have been disclosed in Note 37 to the financial statements.
The consolidated statement of cash flows has been prepared using the direct method, by classifying cash receipts and paxments into operating, investing and financing activities.
Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2019 kecuali bagi penerapan beberapa PSAK yang telah direvisi. Seperti diungkapkan dalam catatan-catatan terkait atas laporan keuangan konsolidasian, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2020.
The accounting policies adopted in the preparation of the financial statements are consistent with those made in the preparation of the consolidated financial statements for the year ended December 31, 2019 except for the adoption of several amended SAKs. As disclosed further in the relevant succeeding. As disclosed further in the relevant succeeding notes to the consolidated financial statements, several amended and published accounting standards were adopted effective January 1, 2020.
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 Grup due to the significance of their nature or amount, several items of income or expense have been shown separately.
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.
Grup menerapkan PSAK 2, “Laporan Arus Kas”. The Group applied PSAK 2, “Statements of Cash Flows”.
Laporan arus kas konsolidasian disusun menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas yang diklasifikasikan dalam penyajian aktivitas operasi, investasi dan pendanaan.
a. Issuance of Consolidated Financial Statements (continued)
2.
a.
b.
c.
Laporan keuangan Entitas Anak disusun dengan periode pelaporan yang sama dengan Entitas Induk. Kebijakan akuntansi yang digunakan dalam penyajian laporan keuangan konsolidasian telah diterapkan secara konsisten oleh Grup, kecuali dinyatakan lain.
Klasifikasi lancar dan tidak lancar b. Current and non-current classification
akan direalisasi, dijual atau dikonsumsi dalam siklus operasi normal;
expected to be realised or intended to be sold or consumed in the normal operating cycle;
untuk diperdagangkan; held primarily for the purpose of trading;
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.
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.
iii) ii)
Entitas-entitas Anak dikonsolidasi secara penuh sejak tanggal akuisisi, yaitu tanggal Grup memperoleh pengendalian, sampai dengan tanggal Grup kehilangan pengendalian. Pengendalian dianggap ada ketika Grup memiliki secara langsung atau tidak langsung melalui Entitas-entitas Anak, lebih dari setengah kekuasaan suara Entitas-entitas Anak.
The Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Group obtains control, and continue to be consolidated until the date when such control ceases. Control is presumed to exist if the Group owns, directly or indirectly through the Subsidiaries, more than half of the voting power of the Subsidiaries.
Grup menyajikan aset dan liabilitas dalam laporan posisi keuangan konsolidasian berdasarkan klasifikasi lancar/
tak lancar. Suatu aset disajikan lancar bila:
The Group presents assets and liabilities in the statement of financial position based on current/ non- current classification. An asset is current when it is:
Aset/ liabilitas pajak tangguhan diklasifikasikan sebagai aset/ liabilitas tidak lancar.
Deferred tax assets/ liabilities are classified as non- current assets/ liabilities.
Laporan keuangan konsolidasian meliputi laporan keuangan Entitas Induk dan entitas-entitas yang dikendalikan secara langsung ataupun tidak langsung oleh Entitas Induk.
The consolidated financial statements include the financial statements of the Company and entities in which the Company has the ability to directly or indirectly exercise control.
i) i)
ii) iii)
Prinsip-prinsip Konsolidasian c. Principles of Consolidation Penyusunan laporan keuangan konsolidasian sesuai
dengan Standar Akuntansi Keuangan 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 dimana asumsi dan estimasi dapat berdampak signifikan terhadap laporan keuangan konsolidasian diungkapkan di Catatan 3.
The preparation of consolidated financial statements in conformity with Indonesian Financial Accounting Standards 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.
Dasar Penyusunan Laporan Keuangan Konsolidasian (lanjutan)
a. Issuance of Consolidated Financial Statements (continued)
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.
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
2.
