LAPORAN KEUANGAN KONSOLIDASIAN/
6. INFORMASI MENGENAI PIHAK BERELASI RELATED PARTY INFORMATION a. Sifat hubungan dan transaksi dengan pihak-
pihak berelasi a. Nature of relationships and transactions with related parties
Pihak-pihak berelasi/ Sifat hubungan/ Transaksi yang signifikan/
Related parties Nature of relationship Significant transactions
PT Astra International Tbk (AI) Pemegang saham mayoritas Pembelian alat pengangkutan
Perusahaan/Major shareholder dan suku cadang/Purchases of
of the Company vehicles and spareparts
PT United Tractors Tbk (UT) Entitas sepengendali/ Pembelian peralatan dan suku
Under common control cadang/Purchases of equipments
and spareparts
PT Astra Otoparts Tbk (AOP) Entitas sepengendali/ Pembelian suku cadang kendaraan/
Under common control Purchases of vehicle spareparts
PT Astra Graphia Tbk (AG) Entitas sepengendali/ Pembelian peralatan/
Under common control Purchases of equipments
PT Serasi Autoraya (SAR) Entitas sepengendali/ Penyewaan kendaraan bermotor/
Under common control Vehicles rental services
PT Menara Astra (MA) Entitas sepengendali/ Piutang jaminan/
Under common control Deposit receivables
PT Asuransi Astra Buana (AAB) Entitas sepengendali/ Jasa asuransi/
Under common control Insurance services
PT Tjahja Sakti Motor (TSM) Entitas sepengendali/ Penjualan barang jadi/
Under common control Sales of finished goods
PT Traktor Nusantara (TN) Ventura bersama PT AI/ Pembelian peralatan dan suku
Joint venture of PT AI cadang/Purchases of equipments
and spareparts
PT Swadaya Harapan Nusantara (SHN) Entitas anak PT TN/ Pembelian peralatan dan suku
A subsidiary of PT TN cadang/Purchases of equipments
and spareparts
PT Bina Pertiwi (BNP) Entitas anak PT UT/ Pembelian peralatan dan suku
A subsidiary of PT UT cadang/Purchases of equipments
and spareparts
PT United Tractors Pandu Entitas anak PT UT/ Pembelian peralatan dan suku
Engineering (UTPE) A subsidiary of PT UT cadang/Purchases of equipments
and spareparts
PT Serasi Shipping Indonesia (SSI) Entitas anak PT SAR/ Jasa pengangkutan/
A subsidiary of PT SAR Transportation services
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/24 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Mutasi penyisihan penurunan nilai adalah sebagai
berikut: Movements of the provision for impairment are as
follows:
2022 2021
Saldo awal 24,543 24,261 Beginning balance
Penambahan 2,514 282 Addition
Saldo akhir 27,057 24,543 Ending balance
Manajemen berkeyakinan bahwa penyisihan penurunan nilai memadai untuk menutupi kerugian dari piutang yang tak tertagih.
Management believes that the provision for impairment is adequate to cover losses from uncollectible trade receivables.
6. INFORMASI MENGENAI PIHAK BERELASI 6. RELATED PARTY INFORMATION a. Sifat hubungan dan transaksi dengan pihak-
pihak berelasi a. Nature of relationships and transactions with related parties
Pihak-pihak berelasi/ Sifat hubungan/ Transaksi yang signifikan/
Related parties Nature of relationship Significant transactions
PT Astra International Tbk (AI) Pemegang saham mayoritas Pembelian alat pengangkutan
Perusahaan/Major shareholder dan suku cadang/Purchases of
of the Company vehicles and spareparts
PT United Tractors Tbk (UT) Entitas sepengendali/ Pembelian peralatan dan suku
Under common control cadang/Purchases of equipments
and spareparts
PT Astra Otoparts Tbk (AOP) Entitas sepengendali/ Pembelian suku cadang kendaraan/
Under common control Purchases of vehicle spareparts
PT Astra Graphia Tbk (AG) Entitas sepengendali/ Pembelian peralatan/
Under common control Purchases of equipments
PT Serasi Autoraya (SAR) Entitas sepengendali/ Penyewaan kendaraan bermotor/
Under common control Vehicles rental services
PT Menara Astra (MA) Entitas sepengendali/ Piutang jaminan/
Under common control Deposit receivables
PT Asuransi Astra Buana (AAB) Entitas sepengendali/ Jasa asuransi/
Under common control Insurance services
PT Tjahja Sakti Motor (TSM) Entitas sepengendali/ Penjualan barang jadi/
Under common control Sales of finished goods
PT Traktor Nusantara (TN) Ventura bersama PT AI/ Pembelian peralatan dan suku
Joint venture of PT AI cadang/Purchases of equipments
and spareparts
PT Swadaya Harapan Nusantara (SHN) Entitas anak PT TN/ Pembelian peralatan dan suku
A subsidiary of PT TN cadang/Purchases of equipments
and spareparts
PT Bina Pertiwi (BNP) Entitas anak PT UT/ Pembelian peralatan dan suku
A subsidiary of PT UT cadang/Purchases of equipments
and spareparts
PT United Tractors Pandu Entitas anak PT UT/ Pembelian peralatan dan suku
Engineering (UTPE) A subsidiary of PT UT cadang/Purchases of equipments
and spareparts
PT Serasi Shipping Indonesia (SSI) Entitas anak PT SAR/ Jasa pengangkutan/
A subsidiary of PT SAR Transportation services
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/25 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated) 6. INFORMASI MENGENAI PIHAK BERELASI
(lanjutan) 6. RELATED PARTY INFORMATION (continued)
a. Sifat hubungan dan transaksi dengan pihak-
pihak berelasi (lanjutan) a. Nature of relationships and transactions with related parties (continued)
Pihak-pihak berelasi/ Sifat hubungan/ Transaksi yang signifikan/
Related parties Nature of relationship Significant transactions
Astra-KLK Pte. Ltd. (ASK) Ventura bersama/ Penjualan barang jadi/
Joint venture Sales of finished goods
PT Kreasijaya Adhikarya (KJA) Ventura bersama/ Penjualan barang jadi dan pinjaman/
Joint venture Sales of finished goods and loan
Komisaris dan Direksi Perusahaan Personil manajemen kunci/ Kompensasi/
dan Entitas Anak/ Key management personnel Compensation
Commissioners and Directors of the Company and Subsidiaries
Dana Pensiun Astra 1 dan/and 2 Penyelenggara program imbalan Jasa penyelenggara program imbalan
pascakerja Grup/Pension Fund pascakerja/Post- employment
of the Group’s post-employment benefit plan services
benefit plan
b. Ikhtisar transaksi-transaksi signifikan dengan
pihak-pihak berelasi b. Summary of significant transactions with related parties
2022 2021
Penjualan barang jadi ke: Sales of finished goods to:
(persentase dari (percentage of
pendapatan bersih) net revenue)
Astra-KLK Pte. Ltd. 3,981,343 18% 5,418,119 22% Astra-KLK Pte. Ltd.
PT Kreasijaya Adhikarya 2,223,815 10% 1,926,530 8% PT Kreasijaya Adhikarya PT Tjahja Sakti Motor 286 <1% - - PT Tjahja Sakti Motor
6,205,444 28% 7,344,649 30%
Pembelian alat pengangkutan, Purchases of vehicles,
peralatan, suku cadang, equipment, spareparts and
dan sewa kendaraan dari vehicle rental services from
UT, BNP, AI, TN, SAR UT, BNP, AI, TN, SAR
SHN, AOP, dan AG SHN, AOP, and AG
(persentase dari beban (percentage of cost of
pokok pendapatan) 138,172 <1% 199,396 1% revenue)
Jasa pengangkutan dan Transportation service and
asuransi dari AAB dan insurance from AAB and
SSI (persentase dari SSI (percentage of
beban penjualan) 19,111 3% 30,636 7% selling expenses)
Pendapatan bunga dari Interest income from
KJA (persentase dari KJA (percentage of
penghasilan bunga) 22,181 27% 12,297 20% interest income)
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated) 6. INFORMASI MENGENAI PIHAK BERELASI
(lanjutan) 6. RELATED PARTY INFORMATION (continued)
b. Ikhtisar transaksi-transaksi signifikan dengan
pihak-pihak berelasi (lanjutan) b. Summary of significant transactions with related parties (continued)
Total kompensasi personil manajemen kunci yang berjumlah 24 orang (2021: 35 orang) adalah sebagai berikut:
Total compensation of 24 key management personnel (2021: 35 personnel) are as follows:
2022 2021
Imbalan jangka pendek 50,761 51,237 Short-term benefits
Imbalan pascakerja dan Post-employment and
jangka panjang lainnya 1,713 (906) other long-term benefits
52,474 50,331
Jumlah pembayaran yang dilakukan Grup kepada Dana Pensiun Astra adalah sebesar Rp 122.623 juta (2021: Rp 125.815 juta).
Total payment made by the Group to Dana Pensiun Astra amounted to Rp 122,623 million (2021: Rp 125,815 million).
c. Ikhtisar saldo hasil transaksi-transaksi
signifikan dengan pihak-pihak berelasi c. Summary of balances arising from significant transactions with related parties
2022 2021
Aset Assets
Piutang usaha Trade receivables
Rupiah Rupiah
PT Kreasijaya Adhikarya 363,882 221,799 PT Kreasijaya Adhikarya
Mata uang asing Foreign currency
Astra-KLK Pte. Ltd. 42 - Astra-KLK Pte. Ltd.
363,924 221,799
Piutang lain-lain Other receivables
Rupiah Rupiah
PT Kreasijaya Adhikarya 235 235 PT Kreasijaya Adhikarya
Mata uang asing Foreign currency
PT Kreasijaya Adhikarya 7,146 987 PT Kreasijaya Adhikarya
7,381 1,222
Piutang jangka panjang Long term receivables
Rupiah Rupiah
PT Menara Astra 489 489 PT Menara Astra
Mata uang asing Foreign currency
PT Kreasijaya Adhikarya 220,234 418,963 PT Kreasijaya Adhikarya
220,723 419,452
592,028 642,473
Persentase dari total aset 2% 2% Percentage of total assets
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/26 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated) 6. INFORMASI MENGENAI PIHAK BERELASI
(lanjutan) 6. RELATED PARTY INFORMATION (continued)
b. Ikhtisar transaksi-transaksi signifikan dengan
pihak-pihak berelasi (lanjutan) b. Summary of significant transactions with related parties (continued)
Total kompensasi personil manajemen kunci yang berjumlah 24 orang (2021: 35 orang) adalah sebagai berikut:
Total compensation of 24 key management personnel (2021: 35 personnel) are as follows:
2022 2021
Imbalan jangka pendek 50,761 51,237 Short-term benefits
Imbalan pascakerja dan Post-employment and
jangka panjang lainnya 1,713 (906) other long-term benefits
52,474 50,331
Jumlah pembayaran yang dilakukan Grup kepada Dana Pensiun Astra adalah sebesar Rp 122.623 juta (2021: Rp 125.815 juta).
Total payment made by the Group to Dana Pensiun Astra amounted to Rp 122,623 million (2021: Rp 125,815 million).
c. Ikhtisar saldo hasil transaksi-transaksi
signifikan dengan pihak-pihak berelasi c. Summary of balances arising from significant transactions with related parties
2022 2021
Aset Assets
Piutang usaha Trade receivables
Rupiah Rupiah
PT Kreasijaya Adhikarya 363,882 221,799 PT Kreasijaya Adhikarya
Mata uang asing Foreign currency
Astra-KLK Pte. Ltd. 42 - Astra-KLK Pte. Ltd.
363,924 221,799
Piutang lain-lain Other receivables
Rupiah Rupiah
PT Kreasijaya Adhikarya 235 235 PT Kreasijaya Adhikarya
Mata uang asing Foreign currency
PT Kreasijaya Adhikarya 7,146 987 PT Kreasijaya Adhikarya
7,381 1,222
Piutang jangka panjang Long term receivables
Rupiah Rupiah
PT Menara Astra 489 489 PT Menara Astra
Mata uang asing Foreign currency
PT Kreasijaya Adhikarya 220,234 418,963 PT Kreasijaya Adhikarya
220,723 419,452
592,028 642,473
Persentase dari total aset 2% 2% Percentage of total assets
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/27 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated) 6. INFORMASI MENGENAI PIHAK BERELASI
(lanjutan) 6. RELATED PARTY INFORMATION (continued)
c. Ikhtisar saldo hasil transaksi-transaksi signifikan dengan pihak-pihak berelasi (lanjutan)
c. Summary of balances arising from significant transactions with related parties (continued)
Piutang jangka panjang dalam mata uang asing PT Kreasijaya Adhikarya dikenakan bunga sebesar 2,5% diatas LIBOR. Tidak ada jaminan dan jadwal pengembalian yang tetap atas piutang ini.
The long term receivable in foreign currency of PT Kreasijaya Adhikarya bear annual interest rate of 2.5% above LIBOR. There are no collateral and no fixed repayment schedule for this receivable.
2022 2021
Liabilitas Liabilities
Uang muka pelanggan Advances from customers
Rupiah Rupiah
PT Kreasijaya Adhikarya 4 3 PT Kreasijaya Adhikarya
Utang usaha Trade payables
Rupiah Rupiah
PT United Tractors Tbk 31,456 37,375 PT United Tractors Tbk PT Astra International Tbk 10,376 65,536 PT Astra International Tbk
PT Bina Pertiwi 6,186 4,614 PT Bina Pertiwi
PT Traktor Nusantara 4,682 2,704 PT Traktor Nusantara
PT Swadaya Harapan PT Swadaya Harapan
Nusantara 2,097 1,454 Nusantara
PT Asuransi Astra Buana 1,841 1,473 PT Asuransi Astra Buana PT Serasi Autoraya 1,772 2,197 PT Serasi Autoraya
PT Serasi Shipping PT Serasi Shipping
Indonesia 1,673 1,457 Indonesia
PT United Tractors Pandu PT United Tractors Pandu
Engineering 1,592 1,592 Engineering
Lain-lain 415 951 Others
62,090 119,353
62,094 119,356
Persentase dari total liabilitas <1% 1% Percentage of total liabilities
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated)
7. PERSEDIAAN 7. INVENTORIES
2022 2021
Barang jadi Finished goods
Minyak sawit mentah Crude palm oil
dan turunannya 1,666,223 1,941,402 and its derivatives Inti sawit dan turunannya 203,198 226,874 Palm kernel and its derivatives
Lain-lain 8,042 1,974 Others
1,877,463 2,170,250
Barang dalam proses 122,625 100,123 Work in progress
Bahan penunjang Supplies
Pupuk 686,759 230,964 Fertilisers
Suku cadang 341,002 296,136 Spareparts
Bahan bakar 94,358 85,258 Fuel
Bahan tanaman 57,275 55,199 Planting materials
Pestisida 44,744 48,173 Pesticides
Peralatan umum 38,518 29,723 General tools
Lain-lain 10,853 7,652 Others
1,273,509 753,105
3,273,597 3,023,478
Berdasarkan penelaahan atas kondisi dan nilai persediaan, manajemen berkeyakinan bahwa tidak ada persediaan yang mengalami penurunan nilai.
Based on a review of the condition and value of the inventories, management believes that none of these inventories were impaired.
Barang jadi dan bahan penunjang diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah Rp 3.021 miliar (2021: Rp 2.284 miliar).
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut memadai untuk menutupi kemungkinan kerugian atas risiko-risiko tersebut.
Finished goods and supplies are covered by insurance against risk of fire and other risks amounting to Rp 3,021 billion (2021: Rp 2,284 billion), which in the opinion of management is adequate to cover possible losses arising from such risks.
8. UANG MUKA 8. ADVANCES
Merupakan uang muka untuk pembelian dan
pembayaran sebagai berikut: Represent advances for the purchases and payments of the followings:
2022 2021
Persediaan 39,562 66,537 Inventories
Pengangkutan 9,794 646 Transportation
Bea impor dan pungutan 1,040 471 Import duties and levies
Sewa 505 410 Rental
Asuransi 156 58 Insurance
Lain-lain 17,328 13,432 Others
68,385 81,554
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/28 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated)
7. PERSEDIAAN 7. INVENTORIES
2022 2021
Barang jadi Finished goods
Minyak sawit mentah Crude palm oil
dan turunannya 1,666,223 1,941,402 and its derivatives Inti sawit dan turunannya 203,198 226,874 Palm kernel and its derivatives
Lain-lain 8,042 1,974 Others
1,877,463 2,170,250
Barang dalam proses 122,625 100,123 Work in progress
Bahan penunjang Supplies
Pupuk 686,759 230,964 Fertilisers
Suku cadang 341,002 296,136 Spareparts
Bahan bakar 94,358 85,258 Fuel
Bahan tanaman 57,275 55,199 Planting materials
Pestisida 44,744 48,173 Pesticides
Peralatan umum 38,518 29,723 General tools
Lain-lain 10,853 7,652 Others
1,273,509 753,105
3,273,597 3,023,478
Berdasarkan penelaahan atas kondisi dan nilai persediaan, manajemen berkeyakinan bahwa tidak ada persediaan yang mengalami penurunan nilai.
Based on a review of the condition and value of the inventories, management believes that none of these inventories were impaired.
Barang jadi dan bahan penunjang diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah Rp 3.021 miliar (2021: Rp 2.284 miliar).
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut memadai untuk menutupi kemungkinan kerugian atas risiko-risiko tersebut.
Finished goods and supplies are covered by insurance against risk of fire and other risks amounting to Rp 3,021 billion (2021: Rp 2,284 billion), which in the opinion of management is adequate to cover possible losses arising from such risks.
8. UANG MUKA 8. ADVANCES
Merupakan uang muka untuk pembelian dan
pembayaran sebagai berikut: Represent advances for the purchases and payments of the followings:
2022 2021
Persediaan 39,562 66,537 Inventories
Pengangkutan 9,794 646 Transportation
Bea impor dan pungutan 1,040 471 Import duties and levies
Sewa 505 410 Rental
Asuransi 156 58 Insurance
Lain-lain 17,328 13,432 Others
68,385 81,554
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/29 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2022 DAN 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2022 AND 2021 (Expressed in millions of Rupiah, unless otherwise stated)