(Dinyatakan dalam rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
DAFTAR ISI / TABLE OF CONTENTS
Halaman / Page
SURAT PERNYATAAN DIREKSI BOARD OF DIRECTOR’S STATEMENTS
LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITORS’ REPORT
Laporan Posisi Keuangan Konsolidasian 1 - 2 Consolidated Statement of Financial Position Laporan Laba Rugi Komprehensif Konsolidasian 3 Consolidated Statement of Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian 5 - 6 Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 7 - 72 Notes to the Consolidated Financial Statements Informasi tambahan:
Laporan Posisi Keuangan 73 - 74 Statement of Financial Position
Laporan Laba Rugi Komprehensif 75 Statement of Comprehensive Income
Laporan Perubahan Ekuitas 76 Statement of Changes in Equity
Laporan Arus Kas 77 - 78 Statement of Cash Flows
YANG BERAKHIR PADA TANGGAL TERSEBUT LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2015 SERTA TAHUN
(MATA UANG RUPIAH/INDONESIAN CURRENCY) DAN LAPORAN AUDITOR INDEPENDEN/
CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015 AND
FOR THE YEAR THEN ENDED
AND INDEPENDENT AUDITORS' REPORT
(Dinyatakan dalam rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
DAFTAR ISI / TABLE OF CONTENTS
Halaman / Page
SURAT PERNYATAAN DIREKSI BOARD OF DIRECTOR’S STATEMENTS
LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITORS’ REPORT
Laporan Posisi Keuangan Konsolidasian 1 - 2 Consolidated Statement of Financial Position Laporan Laba Rugi Komprehensif Konsolidasian 3 Consolidated Statement of Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian 5 - 6 Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 7 - 72 Notes to the Consolidated Financial Statements Informasi tambahan:
Laporan Posisi Keuangan 73 - 74 Statement of Financial Position
Laporan Laba Rugi Komprehensif 75 Statement of Comprehensive Income
Laporan Perubahan Ekuitas 76 Statement of Changes in Equity
Laporan Arus Kas 77 - 78 Statement of Cash Flows
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas Cash and cash equivalents
Piutang usaha - setelah dikurangi penyisihan Trade Receivable - net of
Piutang lain-lain - setelah dikurangi Others receivable
Uang muka Advances
Persediaan Inventories
Pajak dibayar di muka Prepaid tax
Pendapatan yang masih harus diterima Accrued income
Biaya dibayar di muka Prepaid expenses
Aset lancar lainnya Other current assets
TOTAL ASET LANCAR TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - setelah dikurangi Fixed assets
Properti investasi - setelah dikurangi Investment property - net of
Aset pajak tangguhan Deferred tax assets
Taksiran tagihan pajak penghasilan Estimated claim for tax refund
Aset lain-lain Other non-current assets
TOTAL ASET TIDAK LANCAR TOTAL NON-CURRENT ASSETS
TOTAL ASET 20.465.725.129.222 TOTAL ASSETS
Catatan/
8.529.089.243.689
25.891.624.271.796
accumulated depreciation of Rp1.701.025.187.736 as of December 31, 2015 and Rp1.635.517.150.271 as of December 31, 2014
akumulasi penyusutan sebesar
Rp80.564.279.090 pada 31 Desember 2015 dan Rp70.266.646.417 pada 31 Desember 2014
accumulated depreciation of Rp80.564.279.090 as of December 31, 2015 and Rp70.266.646.417 as of December 31, 2014
akumulasi penyusutan sebesar
Rp1.701.025.187.736 pada 31 Desember 2015 dan Rp1.635.517.150.271 pada 31 Desember 2014
21.568.185.002.088
39.585.704.180
penyisihan penurunan nilai pada 31
Desember 2015 sebesar
Rp48.075.698.598 dan sebesar Rp48.064.179.874 pada 31 Desember
allowance for impairment losses of Rp48.075.698.598 as of December 31, 2015 and Rp48.064.179.874 as of December 31, 2014
924.644.335.279
6.523.887.069
9.780.549.101.526
15.260.630.782.935
23.352.773.626.646
2.214.279.936.468
183.138.901.427
194.262.738.068
589.600.865.466 2,7
2,6
8
952.945.320.481
477.055.002.267
689.169.746.699 Notes
2,5
Disajikan Kembali/ Disajikan Kembali/
December 31,2015 31 Desember 2015/
penurunan nilai pada 31 Desember 2015 sebesar Rp227.233.876.302 dan sebesar Rp193.052.001.691 pada 31 Desember 2014.
allowance for impairment losses of December 31, 2015 Rp227.233.876.302 and Rp193.052.001.691 as of December 31, 2014
2,9 2,18
10
1.630.301.606
6.297.302.354
-
280.618.011.296
Restatement Restatement
12.631.110.546
11.084.790.577 77.469.872.848
55.059.548.506 29.538.270.247 4.868.830.424.613
2.502.988.091.071 3.264.634.481.092
2.826.926.432
11.031.392.573.519
13.897.330.932.739
6.405.727.526
4.323.439.269.708
2,11 2,12
2,14 2,18 2,18 2,15 2,13
186.452.077.532
455.118.030.611
542.944.889.818
38.026.351.599
2.668.070.746 294.515.291
702.862.086.429
2.524.402.801
4.077.782.362.886
2.124.767.131.162
2.151.909.886.337
249.622.272.559
29.831.584.489.092
3.433.103.718.391
1.591.274.946.358
6.478.810.862.446
5.205.094.346.287
Catatan atas Laporan Keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/The accompanying notes to financial statements are an integral part of the financial statements
1
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek Short-term bank loans
Utang usaha Account payables
Pihak ketiga Third parties
Pihak berelasi Related parties
Utang pajak Tax payables
Biaya yang masih harus dibayar Accrued expenses
Uang muka penjualan Sales advances
Utang lancar lainnya Other current liabilities
TOTAL LIABILITAS JANGKA PENDEK TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang leasing Leasing
Liabilitas imbalan kerja Employment benefits liability
Kekaayaan negara yang belum State assets
ditentukan statusnya with undetermined status
TOTAL LIABILITAS JANGKA PANJANG TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITAS TOTAL LIABILITIES
EKUITAS EQUITY
Modal Pemerintah Government capital
Defisit Deficit
Komponen ekuitas lain Other equity component
Ekuitas yang dapat
diatribusikan kepada Equity attributable to
pemilik entitas induk owners of the parent
Kepentingan nonpengendali Non-controlling interest
TOTAL EKUITAS TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS TOTAL LIABILITIES AND EQUITY
Restatement
1.142.777.128.274
26.421.431.972
Restatement
13.425.193.835.943
1.142.777.128.274
20.072.723.260
2.938.690.862.798
1.554.528.684.125
Disajikan Kembali/
4.212.861.384.919
9.602.742.627
6.003.017.443 12.056.720.353
4.231.956.779.489
25.891.624.271.796
29.831.584.489.092
(2.634.274.410.641)
2,23 675.250.887.482
42.069.463.788
(3.096.782.706.625)
3.759.373.427.719
20.465.725.129.222
675.250.887.482
675.795.847.482
22.142.745.777.902
9.847.135.795.560
(1.885.418.739.253)
7.688.838.711.191
2,24
717.320.351.270
16.706.351.701.503
6.847.135.795.560
3.750.353.088.935
18.433.377.233.566
1.229.784.605.078
543.813.273.240
209.327.374.146
776.717.856.904
273.759.852.167
169.735.318
21.466.949.930.419
-
(284.935.065.469)
(582.403.843)
7.961.717.056.307
Notes December 31, 2015
544.960.000
451.166.536
20.941.099.887.197
13.092.377.127
2,16 12.940.816.604.866
Catatan/ 31 Desember 2015/ Disajikan Kembali/
2,18 2,19 20
2,21
675.250.887.482
6.847.135.795.560
718.567.605.110
21.659.667.492.307
2,17
43.316.717.628
-
- 242.804.148.020
81.533.749.109
149.603.867
15.989.031.350.233
88.045.215.018
3.325.868.955.368
Catatan atas Laporan Keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/The accompanying notes to financial statements are an integral
PENDAPATAN REVENUES
HARGA POKOK PENJUALAN COST OF GOOD SOLD
LABA KOTOR GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Umum dan administrasi General and administrative
Ekploitasi Exploitation
Penjualan Selling
Total Beban Usaha Total Operating Expenses
LABA USAHA INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSE)
Penghasilan keuangan Finance income
Pendapatan lain-lain Other income
Biaya keuangan Finance costs
Beban lain-lain Other expenses
Pendapatan (Beban) Lain-lain - neto Other Income (Expenses) - net
LABA (RUGI) SEBELUM MANFAAT PROFIT (LOSS) BEFORE INCOME
(BEBAN) PAJAK PENGHASILAN TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) INCOME TAX BENEFIT
PAJAK PENGHASILAN (EXPENSE)
Kini Current
Tangguhan Deferred
Total Manfaat Pajak Penghasilan Income Tax Benefit - net
LABA (RUGI) NETO NET PROFIT (LOSS)
PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
TOTAL LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE PROFIT (LOSS)
TOTAL LABA (RUGI) DAN TOTAL LABA NET PROFIT (LOSS)/TOTAL
(RUGI) KOMPREHENSIF YANG DAPAT COMPREHENSIVE PROFIT (LOSS)
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk Owners of the parent
Kepentingan nonpengendali Non-controlling interest
2015 Catatan/ 2014
Notes 32.297.936.386.252
2,25 26.562.712.336.051
28.044.614.841.766
2,26 22.622.404.274.109
4.253.321.544.486
3.940.308.061.942
2,27 2.036.983.360.279
1.601.567.540.782
234.823.362.939
185.481.715.132
515.523.555.870
564.435.953.889
432.512.224.772
312.725.882.890
2.985.019.140.922
2.478.729.377.561
1.268.302.403.565
1.461.578.684.381
2,28
1.892.865.432.714
(570.174.985.654)
1.919.483.233.090
295.046.001.165
(1.316.168.934.713)
(1.897.021.513.597)
(213.574.632.167)
(615.259.872.735)
624.563.029.149
(2.031.753.670.035)
2,18 (281.922.636.592)
(23.216.420.000)
(395.338.127.397)
134.482.834.854
(677.260.763.989)
111.266.414.854
1.215.604.668.725
(458.908.570.800)
(284.352.661.626)
-
931.252.007.099
(458.908.570.800)
931.252.007.099
(458.908.570.800)
928.798.029.373
(462.508.295.984)
2.453.977.726
3.599.725.184
Catatan atas Laporan Keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/The accompanying notes to financial statements are an integral part of the financial statements
3
Saldo 31 Desember 2013 Balance as of December 31, 2013
Koreksi saldo laba Retained earning correction
Penyesuaian sehubungan dengan Adjustment due to implementation
penerapan PSAK 24 (Revisi 2013) PSAK No. 24 (Revision 2013)
Saldo 31 Desember 2013 setelah Balance as of December 31, 2013
disajikan kembali after restatement
- - -
Total rugi komprehensif Total comprehensive loss
Saldo 31 Desember 2014 Balance as of December 31, 2014
Koreksi saldo laba Retained earning correction
2013 2013
2014 2014
Penyesuaian sehubungan dengan Adjustment due to implementation
penerapan PSAK 24 (Revisi 2013) PSAK No. 24 (Revision 2013)
Saldo 31 Desember 2014 setelah Balance as of December 31, 2014
disajikan kembali after restatement
Setoran Modal Pemerintah Government Capital Contribution
Pendapatan komprehensif lainnya Other comprehensive income
Koreksi saldo laba Retained earning correction
2014 2014
2015 2015
Total laba/rugi komprehensif Total comprehensive loss
Saldo 31 Desember 2015 Balance as of December 31, 2015
nonpengendalian/
- (2.636.643.538.119)
- 6.003.017.443
Equity - Net
Catatan/ Government Laba/Gain Comprehensive Non-controlling Ekuitas - Neto/
Notes interest
4.216.495.274.884
24
Total/Total 4.210.492.257.441
Lainnya/Other
-
2.369.127.478 2.369.127.478 -
Capital Defisit/Deficit Income
6.847.135.795.560
-
3.000.000.000.000 3.000.000.000.000
928.798.029.373
7.961.717.056.307
3.000.000.000.000
- -
-
(1.786.723.627) (1.786.723.627) - - (1.786.723.627)
7.688.838.711.191
931.252.007.099
-
2.453.977.726
Komprehensif Kepentingan
Modal Pemerintah/
-
2.369.127.478 -
13.092.377.127
24 9.847.135.795.560 (1.885.418.739.253) (284.935.065.469) 12.056.720.353 -
928.798.029.373 -
24 9.602.742.627 3.757.586.704.084
6.847.135.795.560
(2.634.274.410.641)
6.847.135.795.560
(3.096.782.706.625) 3.750.353.088.935 -
- 13.092.377.127
-
-
(582.403.843)
6.847.135.795.560
(3.099.151.834.103) 3.747.983.961.457 -
-
- - (284.352.661.626) - (284.352.661.626) -
(13.674.780.970) - (13.674.780.970)
9.602.742.627
3.759.373.427.719
24 4.212.861.384.919
(458.908.570.800)
-
2.369.127.478 2.369.127.478 - - 2.369.127.478 4.231.956.779.489
13.092.377.127
-
(462.508.295.984) (462.508.295.984) - 3.599.725.184 6.003.017.443
(2.369.127.478)
(2.369.127.478) (2.369.127.478)
284.352.661.626
284.352.661.626 - - 284.352.661.626
ARUS KAS DARI AKTIVITAS CASH FLOW FROM
OPERASI OPERATING ACTIVITIES
Laba (Rugi) sebelum manfaat beban
pajak penghasilan Profit (Loss) before income tax
Cash payment to/for:
Penyesuaian rugi menjadi Adjustment of loss before income tax
kas neto yang diperoleh to cash used in
dari aktivitas operasi: operating activities:
Penyusutan aset tetap Depreciation of fixed assets
Depreciation of
Penyusutan properti investasi investment property
Penyisihan penurunan nilai Provision for impairment losses
piutang usaha of trade receivable
Beban imbalan kerja Employee benefits expenses
Pembayaran imbalan kerja Employee benefits payment
Laba penjualan aset Gain on sales of assets
Bantuan Pemerintah yang belum State assets with
ditetapkan statusnya undetermined status
Pendapatan komprehensif lain Other comprehensive income
Koreksi saldo laba Retained earning correction
Perubahan aktivitas operasi Changes in operating
dalam aset dan liabilitas: assets and liabilities:
Piutang usaha Trade receivables
Piutang lain-lain Other receivables
Uang muka Advances
Persediaan Inventories
Pendapatan yang masih
harus diterima Accrued income
Biaya dibayar di muka Prepaid expense
Pajak dibayar di muka Prepaid taxes
Aset lancar lainnya Other current assets
Aset lain-lain Other non-current assets
Aset pajak tangguhan Deffered tax assets
Taksiran pajak penghasilan Estimated claim for tax refund
Utang usaha Trade payables
Uang muka penjualan Sales advances
Utang pajak Taxes payable
Biaya yang masih harus dibayar Accrued expenses
Utang lancar lainnya Other current liabilities
Pembayaran pajak penghasilan Payment for corporate
badan income tax
Kas Neto Digunakan Untuk Net Cash Used for
Aktivitas Operasi Operating Activities
(284.352.661.626)
- (1.786.723.627)
-
395.338.127.398
- (22.410.324.342)
(25.521.278.260)
1.250.843.471.993
2.865.938.359.221
(7.610.325.797.819)
(672.327.309.185)
(1.557.838.693)
(4.560.903.508)
(37.955.402.574)
10.297.632.673
14 1.621.521.690 1.892.865.432.714
(570.174.985.654)
Notes
34.193.393.335
27 9.262.634.946 65.508.037.465
13 106.218.171.944
-
13 (202.182.591) -
23 - (42.069.463.788)
21 40.917.427.107 -
21 (55.839.461.917)
4.775.425.920
702.567.571.138
3.374.920.276.449
(6.297.302.354)
2.826.926.432 (35.358.280.853)
(143.667.944)
192.226.103.058
(3.244.335.206.259)
182.905.942.174
6.348.708.713
(1.841.828.772.033)
(666.630.611.079)
(923.707.934.081)
(1.384.162.178.672)
212.114.744.432
(146.224.856.880)
(677.260.763.989)
(13.212.170.176)
533.913.708.884
154.758.933.002
20.131.451
(301.562.665)
(6.012.116.969.063)
(216.047.989.366)
Catatan atas Laporan Keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/The accompanying notes to financial statements are an integral part of the financial statements
5
Notes
ARUS KAS DARI AKTIVITAS CASH FLOW FROM
INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap Acquisitions of fixed assets
Perolehan properti investasi Acquisitions of investment property
Utang leasing Leasing
Penerimaan penjualan Proceeds from sale
aset tetap of fixed assets
Kas Neto Digunakan Untuk Net Cash Used for
Aktivitas Investasi Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOW FROM
PENDANAAN FINANCING ACTIVITIES
Modal Pemerintah Government capital
Penerimaan (pembayaran) Receipt from (payment of)
dari utang bank bank loans
Kas Neto Diperoleh dari Net Cash Provided by (Used for)
(Digunakan untuk) Aktivitas Pendanaan Financing Activities
PENGARUH PERUBAHAN EFFECT OF FOREIGN
SELISIH KURS KAS DAN EXCHANGE IN CASH
SETARA KAS AND CASH EQUIVALENT
KENAIKAN (PENURUNAN) NET INCREASE (DECREASE)
NETO SELURUH IN CASH AND CASH
KAS DAN SETARA KAS EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN AT END OF YEAR
(114.601.326.095)
(43.569.361.485)
3.000.000.000.000
- (38.365.282.290)
13 (46.662.828.624)
-
13 3.093.467.139 (76.781.003.805)
14 - 544.960.000
-
2.365.842.333.542
(761.646.390.021)
5.492.560.628.700
(484.377.231.078)
-
(17.651.808.092) 8.492.560.628.700
(484.377.231.078)
2.502.988.091.071
3.264.634.481.092
4.868.830.424.613
5 2.502.988.091.071
Catatan atas Laporan Keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/The accompanying notes to financial statements are an integral
Pendirian Perusahaan The Perum BULOG’s Establishment
Maksud dan Tujuan Purpose and Objectives
Sesuai dengan PP No. 7 Tahun 2003, maksud dan tujuan Perum BULOG adalah sebagai berikut:
In accordance with the PP No. 7 In 2003, Perum BULOG purpose and objectives are as follows:
1. Sifat usaha Perum BULOG adalah menyediakan pelayanan bagi kemanfaatan umum dan sekaligus memupuk keuntungan berdasarkan prinsip pengelolaan Perum BULOG.
1. The nature of business Perum BULOG is providing services for public benefit as well as to make profit based on Perum BULOG principles.
Perusahaan Umum BULOG ("BULOG") pertama kali dibentuk berdasarkan Keputusan Presidium Kabinet Nomor 114/U/KEP/5/1967 tanggal 10 Mei 1967, terakhir dengan Keputusan Presiden No. 103 Tahun 2001 tanggal 13 September 2001, sebagai Lembaga Pemerintah Non Departemen (LPDN). BULOG berada di bawah dan bertanggung jawab langsung kepada Presiden Republik Indonesia.
Perusahan Umum BULOG ("BULOG") was established by Decree of the Presidium Cabinet Decision No.114/U/KEP/5/1967 dated May 10, 1967, recently by presidential decree No. 103 of 2001 dated September 13, 2001, as a Non-Departmental Government Institution (LPDN). BULOG is under and accountable directly to the President of the Republic of Indonesia.
Sesuai dengan Keputusan Presiden No. 103 Tahun 2001 tanggal 13 September 2001 Pasal 40, BULOG mempunyai tugas melaksanakan tugas pemerintah dibidang manajemen logistik sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.
According to Presidential Decree No. 103 of 2001 dated September 13, 2001 Article 40 of the President, BULOG has the task of carrying out goverment duties in the field of logistic management in accordance with applicable laws and regulations.
Pada tanggal 20 Januari 2003, LPND BULOG berubah statusnya menjadi Perusahaan Umum (Perum) BULOG (selanjutnya disebut
"Perum BULOG") berdasarkan Peraturan Pemerintah No. 7 Tahun 2003 tentang Pendirian Perusahaan Umum BULOG dan Peraturan Pemerintah No. 61 Tahun 2003 tentang Perubahan atas PP No. 7 Tahun 2003 pasal 70 dan 71.
On January 20, 2003, LPND BULOG changed status to Perusahaan Umum (Perum) BULOG (hereinafter "Perum BULOG") based on Government Regulation No. 7 year 2003 on establishment of Perusahaan Umum BULOG and Government Regulation No. 61 year 2003 on Amendment of PP No. 7 year 2003 Articles 70 and 71.
b. Dalam hal tertentu melaksanakan tugas-tugas tertentu yang diberikan Pemerintah dalam pengamanan harga pangan pokok, pengelolaan cadangan pangan Pemerintah dan distribusi pangan pokok kepada golongan masyarakat tertentu, khususnya pangan pokok beras dan pangan pokok lainnya yang ditetapkan oleh Pemerintah dalam rangka ketahanan pangan.
In some cases, carry out specific assignment given by the Government in safeguarding basic food prices, management of the Government's food reserves and distribution of basic foods to specific communities, particularly basic food rice and other basic foods set by the Government in the framework of food security.
3. Tujuan Perum BULOG adalah turut serta membangun ekonomi nasional khususnya dalam rangka pelaksanaan program pembangunan nasional di bidang pangan.
3. The purpose of Perum BULOG is to participate in building nasional economy especially in the implementation of national development programs in the food sector.
2. Maksud pendirian Perum BULOG adalah: 2. The purpose of the establishment of Perum BULOG is:
a. Untuk menyelenggarakan usaha logistik pangan pokok yang bermutu dan memadai bagi pemenuhan hajat hidup orang banyak.
a. To organize logistics business for basic food that have quality and adequate to meet public needs.
b.
Berdasarkan PP No. 7 Tahun 2003 Pasal 8, disebutkan bahwa untuk mencapai maksud dan tujuan tersebut, Perum BULOG menyelenggarakan kegiatan usaha-usaha logistik pangan pokok serta usaha lainnya yang dapat menunjang tercapainya maksud dan tujuan Perum BULOG.
Based on the PP No. 7 Year 2003 Section 8, stated that in order to achieve these purposes and objectives, Perum BULOG conducts basic food logistics business and other business that can support the Perum BULOG purpose and objectives.
7
Maksud dan Tujuan (lanjutan) Purpose and Objectives (continued)
Entitas Anak The Subsidiary
Lebih lanjut, dalam Pasal 9 disebutkan bahwa untuk mendukung pembiayaan kegiatan dalam rangka mencapai maksud dan tujuan Perum BULOG, dengan persetujuan Menteri Keuangan Republik Indonesia, Perum BULOG dapat:
Futhermore, in Article 9 states that to support funding activities in order to achieve the objectives Perum BULOG, with teh approval of the Minister of Finance of the Republic of Indonesia, Perum BULOG can:
Perum BULOG berdomisili di Jakarta dan memiliki 26 Divisi Regional yang tersebar di Wilayah Indonesia. Kantor pusat Perum BULOG beralamat di Jl. Gatot Subroto No. 49 Jakarta Selatan 12950.
Perum BULOG is domiciled in Jakarta and has 26 regional divisions dispersed in the Region of Indonesia. Its head office located at Jl.
Gatot Subroto No. 49 South Jakarta 12950.
Berdasarkan akta notaris Muchlis Patahan, SH, No. 46 tanggal 31 Januari 2013 Perum BULOG mendirikan PT Jasa Prima Logistik BULOG (JPL). Akta pendirian tersebut telah disahkan Menteri Hukum dan Hak Asasi Manusia, dalam surat keputusan No. AHU- 0021736.AH.01.09. Tahun 2013 tanggal 13 Maret 2013. Modal dasar Entitas Anak berjumlah Rp105.930.000.000, masing-masing mempunyai nilai nominal Rp1.000.000. Jumlah saham yang ditempatkan dan disetor penuh adalah sebesar Rp26.483.000.000.
Perum BULOG mengambil bagian sebanyak Rp25.158.850.000, Kopelindo sebanyak Rp1.059.320.000 dan Yabinstra sebanyak Rp264.830.000.
Based on notarial deed No. 46 dated January 31, 2013 of Muchlis Patahan, SH, Perum BULOG established PT Jasa Prima Logistik BULOG (JPL). The deed of establishment was approved by the Ministry of Law and Human Rights of The Republic of Indonesia in its decision letter No. AHU-0021736.AH.01.09. Year 2013 dated March 13, 2013. The authorized capital of its Subsidiary is Rp105,930,000,000 shares with nominal value of Rp1,000,000 per share. The issued and fully paid capital stock amounted to Rp26,483,000,000. Perum BULOG subscribed for Rp25,158,850,000, Kopelindo subscribed for Rp1,059,320,000 and Yabinstra subscribed for Rp264,830,000.
Pada tanggal 31 Desember 2015 dan 2014, susunan Entitas Anak adalah sebagai berikut:
As of December 31, 2015 and 2014 the Susidiary's details are as follows:
3. Melakukan penyertaan modal dalam badan usaha lain. 3. Invest in other business entity.
Selain itu, berdasarkan Instruksi Presiden (Inpres) No. 2 Tahun 2005 tanggal 2 Maret 2005 tentang Kebijakan Perberasan Nasional dalam instruksi no. 46 disebutkan bahwa pelaksanaan pembelian gabah oleh pemerintah secara nasional dilakukan oleh Perum BULOG.
In addition, based on Presidential Instruction (Inpres) No. 2 Year 2005 dated March 2, 2005 concerning National Rice Policy instruction No.
46 stated that the implementation of grain purchases by the national government is to be conducted by the Perum BULOG.
1. Melakukan kerjasama usaha atau patungan (joint venture) dengan badan usaha lain.
1. Conduct cooperation or joint venture with other business entities.
2. Membentuk anak perusahaan. 2. Establish a subsidiary.
95% 314.131.907.255 209.789.254.750 Kepemilikan
langsung/Direct ownership PT Jasa Prima Logistik
Jakarta 1 September 2014/September 1,
2014
Jasa angkutan/Freight
services
95%
Nama Entitas Anak/Subsidiary
Name Lokasi/Domicile
Tanggal beroperasi/Start of
Commercial Operations
Kegiatan Usaha/
Business Activities
Persentase kepemilikan/Percentage of
ownership
Total aset (sebelum eliminasi)/Total assets (before elimination)
2015 2014 2015 2014
Dewan dan Dewan Pengawas Perum BULOG Directors and Board of Trustess Perum BULOG
Dewan Pengawas/ Board of Trustees
Direksi/ Board of Directors
Susunan Organisasi Chart of Organization
Berdasarkan Keputusan Menteri Negara Badan Usaha Milik Negara Nomor: SK-101/MBU/2014 tanggal 9 Mei 2014 dan diperbarui dengan surat Nomor: SK-276/MBU/12/2014 tanggal 31 Desember 2014, SK- 277/MBU/12/2014 tanggal 31 Desember 2014, dan SK- 87/MBU/06/2015 tanggal 8 Juni 2015 tentang Pemberhentian dan Pengangkatan Anggota-Anggota Direksi Perusahaan Umum (Perum) BULOG, susunan Dewan Pengawas dan Direksi Perum BULOG adalah sebagai berikut:
Based on the Decree of State Enterprises Minister No. SK- 101/MBU/2014 dated May 9, 2014 and renewed with the letter No. SK- 276/MBU/12/2014 dated December 31, 2014, SK-277/MBU/12/2014 dated Desember 31, 2014, and SK-87/MBU/06/2015 June 8, 2015 regarding the Dismissal and Appointment of Members of the Board of Directors, the composition of the Boards of Trustees and Directors of the Perum BULOG are as follows:
Dewan Pengawas/Trustee Andi Muawiyah Ramly Sholihin Hidayat
Dewan Pengawas/Trustee Ali Arief Johanes Budi Raharjo
Dewan Pengawas/Trustee Purwiyanto Purwiyanto
Dewan Pengawas/Trustee Farid Zaenuddin Harbrinderjit Singh Dillon
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014 Ketua Dewan Pengawas/ Chairman of the
Supervisory Board Sudar Sastro Atmojo Harianto
Direktur/Director
Wahyu -
Jumlah kompensasi yang diterima Dewan Pengawas dan Direksi Perum BULOG dan Entitas Anak adalah sebagai berikut:
The amount of compensation received by the members of Boards of Trustees and Directors of the Perum BULOG and Subsidiary are as follows:
Direktur/Director Wahyu Suparyono Agusdin Fariedh
Direktur/Director
Direktur Utama/ President Director Djarot Kusumayakti Sutarto Alimoeso
Direktur/Director Iryanto Hutagaol Budi Purwanto
Fadzri Sentosa Rito Angky Pratomo
Herman Hidayat Abdul Karim
Direktur/Director
Perum BULOG dipimpin oleh Direktur Utama yang membawahi lima Direktur, yaitu Direktur Pengadaan, Direktur Operasional dan Pelayanan Publik, Direktur Komersial, Direktur Keuangan, dan Direktur SDM dan Umum, dimana masing-masing Direktur tersebut membawahi beberapa Divisi. Fungsi pengawasan dilaksanakan oleh Satuan Pengawas Intern (SPI) Perum BULOG yang bertanggung jawab kepada Direktur Utama. Untuk pelaksanaan kegiatan operasional di daerah-daerah, dibentuk Divisi Regional (Divre) yang dipimpin oleh seorang Kepala Divisi Regional. Setiap Divre (kecuali Divre Bali dan Yogyakarta) memiliki sub unit pelaksana operasional, yaitu Sub Divisi Regional (Sub Divre) yang dipimpin oleh seorang Kepala Sub Divisi Regional.
Perum BULOG is headed by a President Director who oversees five Directors, the Director of Procurement, Director of Operational and Public Services, Director of Commercial, Director of Finance, Director of Human Resources and General, where such Directors is in charge of several divisions. Oversight function is exercised by the Internal Audit Unit (IAU) of the Perum BULOG that is responsible to the President Director. For the implementation of operational activities in the areas, Regional Division (Divre) is established led by Regional Division Head. Each Regional Division (except Divre Bali and Yogyakarta) have sub operational implementation unit, the Sub Regional Division (Sub Divre) is led by a Regional Sub Division Head.
Direksi Board of Directors
Total Total
2015 2014
Dewan Pengawas 5.410.658.278 Board of Trustees
16.482.594.846 21.893.253.124
7.683.767.045 21.941.279.871 29.625.046.916
9
Susunan Organisasi (lanjutan) Chart of Organization (continued)
PENYELESAIAN LAPORAN KEUANGAN KONSOLIDASIAN COMPLETION OF THE CONSOLIDATED FINANCIAL STATEMENTS
IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Dasar Penyajian Laporan Keuangan Konsolidasian Basis of Preparation of Consolidated Financial Statements
2. 2.
Jumlah karyawan Perum BULOG dan Entitas Anak pada tanggal 31 Desember 2015 dan 2014 masing-masing adalah 4.266 dan 3.883 orang (tidak diaudit).
The Number of employees of the Perum BULOG and Subsidary as of December 31, 2015 and 2014 are 4,266 and 3,883, respectively (unaudited).
Keempat unit bisnis tersebut berada dibawah pembinaan dan bertanggung jawab langsung kepada Direktur Komersial.
The four business unit are under the supervision and are directly responsible to the Director of Comercial.
Manajemen Perum BULOG bertanggung jawab atas penyusunan laporan keuangan konsolidasian yang telah diselesaikan pada tanggal 12 Pebruari 2015.
Perum BULOG's management is responsible for the preparation of these consolidated financial statements that have been completed and authorized for issue on February 12, 2015.
Laporan keuangan konsolidasian Perum BULOG dan Entitas Anak telah disusun sesuai dengan Standar Akuntansi Keuangan Indonesia ("SAK"), yang terdiri dari Pernyataan Standar Akuntansi Keuangan ("PSAK") dan Interpretasi Pernyataan Standar Akuntansi Keuangan ("ISAK") yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan dari Ikatan Akuntan Indonesia ("DSAK")
The consoliidated financial statements Perum BULOG and its Subsidiary have been prepared in accordance with Indonesian Financial Accounting Standards ("SAK"), which comprise the Statement of Financial Accounting Standards ("PSAK") AND Interpretations of Statement of Financial Accounting Standars ("ISAK") issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants ("DSAK")
3. Berdasarkan Peraturan Direksi nomor PD-11/DS200/06/2012 tanggal 29 Juni 2012 tentang Pembentukan Unit Bisnis Pengelolaan Gabah Beras.
3. Based on the regulation of the Directors No. PD- 11/DS200/06/2012 dated June 29, 2012 regarding establishment of Grain and Rice Processing Business Unit (UB PGB).
4. Berdasarkan Peraturan Direksi nomor PD-12/DS200/06/2012 tanggal 29 Juni 2012 tentang Pembentukan Unit Bisnis BULOGmart. Keputusan Direksi ini telah mengalami beberapa kali perubahan, terakhir dengan Peraturan Direksi nomor PD- 16/DS200/12/2013 tanggal 31 Desember 2013 tentang Unit Bisnis BULOGmart.
4. Based on the regulation of the Directors No. PD- 12/DS200/06/2012 dated June 29, 2012 regarding establishment of BULOGmart Business Unit (UB BULOGmart). The regulation of the Directors have been amended several times, most recently by regulation of the Directors No. PD-16/DS200/12/2013 dated December 31, 2013 regarding BULOGmart Business Unit.
1. Berdasarkan Keputusan Direksi No. KD-226/DS200/08/2004 tentang Pembentukan Proyek Bisnis Usaha Jasa Survey dan Pemberantasan Hama. Keputusan Direksi ini telah mengalami beberapa kali perubahan, terakhir dengan Peraturan Direksi nomor PD-9/DS200/08/2013 tanggal 20 Agustus 2013 tentang Unit Bisnis Jasa Survey dan Pemberantasan Hama.
1. Based on the decision of the Directors No. KD- 226/DS200/08/2004 regarding establishment of Survey Services and Pest Control Business Project (UB Jastasma). The decision of the Directors have been amended several times, most recently by regulation of the Directors No. PD-9/DS200/08/2013 dated August 20, 2013 regarding Survey Services and Pest Control Business Unit.
2. Berdasarkan Keputusan Direksi nomor KD-227/DS200/08/2004 tentang Pembentukan Proyek Bisnis Optimalisasi Aset.
Keputusan Direksi ini telah mengalami beberapa kali perubahan, terakhir dengan Peraturan Direksi nomor PD-10/DS200/08/2013 tanggal 20 Agustus 2013 tentang Unit Bisnis Optimalisasi Aset.
2. Based on the decision of the Directors No. KD- 227/DS200/08/2004 regarding establishment of Assets Optimalization Business Project (UB Opaset). The decision of the Directors have been amended several times, most recently by regulation of the Directors No. PD-10/DS200/08/2013 dated August 20, 2013 regarding Assets Optimalization Business Unit.
Dasar Penyajian Laporan Keuangan Konsolidasian (lanjutan) Basis of Preparation of Consolidated Financial Statements (continued)
Prinsip-Prinsip Konsolidasian Principles of Consolidation
Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian sesuai dengan yang dibuat dalam penyusunan laporan keuangan konsolidasian Perum BULOG untuk tahun yang berakhir 31 Desember 2014.
The accounting policies adopted in the preparation of the consolidated financial statements are consistent with those made in the preparation of the Perum BULOG consolidated financial statements for the year ended December 31, 2014.
Laporan keuangan Entitas Anak disusun untuk periode pelaporan yang sama dengan Perusahaan Induk. Kebijakan akuntansi yang dipakai dalam penyajian laporan keuangan konsolidasian telah diterapkan secara konsisten oleh Perum BULOG dan Entitas Anak, kecuali dinyatakan lain.
The financial statements of the subsidiary 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 Perum BULOG and its Subsidiary, unless otherwise stated.
Laporan keuangan konsolidasian meliputi laporan keuangan Entitas Anak sebagaimana dimaksud dalam Catatan 1, dimana Perum BULOG memiliki kepemilikan saham lebih dari 50%, secara langsung.
The consolidated financial statements include the financial statements of its Subsidiary as mentioned in Note 1, in which Perum BULOG directly owns more than 50% share ownership.
Seluruh saldo akun dan transaksi yang material, termasuk keuntungan atau kerugian yang belum direalisasi, jika ada, dieliminasi untuk mencerminkan posisi keuangan dan hasil operasi Perum BULOG dan Entitas Anak sebagai satu kesatuan usaha.
All material intercompany accounts and transactions, including unrealized gains or losses, if any, are eliminated to reflect the financial position and the results of operations of Perum BULOG and its Subsidiary as one business entity.
Mata uang penyajian yang digunakan dalam penyusunan laporan keuangan adalah Rupiah Indonesia, yang merupakan mata uang fungsional Perum BULOG dan Entitas Anak.
The presentation currency used in the preparation of the financial statements is the Indonesian Rupiah, which is the Perum BULOG and its Subsidiary's functional currency.
Penyusunan laporan keuangan konsolidasian sesuai dengan Standar Akuntansi Keuangan di Indonesia mengharuskan penggunaan estimasi akuntansi kritis tertentu. Hal ini juga mengharuskan manajemen untuk menggunakan pertimbangan dalam proses penerapan kebijakan akuntansi Perum BULOG dan Entitas Anak. Area yang melibatkan tingkat yang lebih tinggi dari penilaian atau kompleksitas, atau area di mana asumsi dan estimasi yang signifikan terhadap laporan keuangan konsolidasian diungkapkan dalam Catatan 3.
The preparation of consolidated financial statements in conformity with Indonesia Financial Accounting Standards requires the use of certain critical accounting estimates. It also requires management to excercise its judgement in the process of applying the Perum BULOG and its Subsidiary's accounting policies. the areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3.
Laporan keuangan konsolidasian disusun berdasarkan dasar akrual dengan menggunakan konsep harga perolehan, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.
The consolidated financial statements have been prepared on the accrual basis using the historical cost basis of accounting, except for certain accounts which are measured on the bases described in the related accounting policies for those accounts.
Laporan arus kas konsolidasian disusun dengan menggunakan metode tidak langsung dengan mengelompokkan arus kas dasar kegiatan operasi, investasi dan pendanaan.
The consolidated statements of cash flows are prepared based on the indirect method by classifying cash flows on the basis of operating, investing and financing activities.
Entitas Anak dikonsolidasi secara penuh sejak tanggal akuisisi, yaitu tanggal Perum BULOG dan Entitas Anak memperoleh pengendalian, sampai dengan tanggal Perum BULOG kehilangan pengendalian.
Pengendalian dianggap ada ketika Perum BULOG memiliki secara langsung atau tidak langsung melalui Entitas Anak, lebih dari setengah kekuasaan suara suatu entitas.
Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Perum BULOG and its Subsidiary obtains control, and continue to be consolidated untuil the date when such control ceases. Control is presumed to exist if Perum BULOG owns, directly or indirectly through subsidiary, more than half of the voting power of an entity.
11
Prinsip-Prinsip Konsolidasian (lanjutan) Principles of Consolidation (continued)
Dalam kasus kehilangan kontrol atas Entitas Anak, Perum BULOG: In case of loss of control over a Subsidiary, Perum BULOG:
Kas dan setara kas Cash and cash equivalents
Instrumen Keuangan Financial Instruments
Klasifikasi Classification
Aset keuangan Financial assets
Rugi Entitas Anak yang tidak dimiliki secara penuh diatribusikan pada Kepentingan Non Pengendali (KNP) bahkan jika hal ini mengakibatkan KNP mempunyai saldo defisit.
Losses within a subsidiary are attributed to the Non-Controlling Interest (NCI) even if that results in a deficit balance fot the NCI.
(i) (i)
c. menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, bila ada;
c. derecognizes the cumulative translation differences, recorded in equity, if amy;
d. mengakui nilai wajar dari penerimaan; d. recognizes the fair value of the consideration received;
a. menghentikan pengakuan aset (termasukgoodwill) dan liabilitas entitas anak;
a. derecognizes the assets (including goodwill) and liabilities of the Subsidiary,
b. menghentikan pengakuan jumlah tercatat setiap KNP; b. derecognizes the carrying amount of any NCI;
Kas dan setara kas dalam laporan posisi keuangan terdiri dari kas, bank dan deposito jangka pendek yang jatuh tempo dalam waktu tiga bulan atau kurang, tidak dibatasi penggunaanya dan tidak dijadikan jaminan.
Cash and cash equivalents in the statements of financial position comprise cash on hand and in banks and short-term deposits with a maturity of three months or less, are not restricted and are not used as collateral.
Untuk tujuan laporan arus kas Perum BULOG dan Entitas Anak, kas dan setara kas terdiri dari kas, bank dan deposito jangka pendek seperti dijelaskan di atas.
For the purpose of the Perum BULOG and its Subsidiary's statement of cash flows, cash and cash equivalents consist of cash and short- term deposits as defined above.
g. mereklasifikasi bagian induk atas komponen yang sebelumnya diakui atas komponen yang sebelumnya diakui sebagai pendapatan komprehensif lain pada laporan laba rugi atau laba ditahan, yang sesuai.
g. reclassifies the parent's share of components previously recognized in other comprehensive income to profit or loss or retained earnings, as appropriate.
Kepentingan Non Pengendali (KNP) mencerminkan bagian atas laba atau rugi dan aset bersih dari Entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung pada Perum BULOG, yang masing-masing disajikan dalam laporan laba rugi komprehensif konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk.
NCI represents the portion of the profit or loss and net assets of the Subsidiary no attributable directly or indirectly to Perum BULOG, which are presented in the consolidated statements of comprehensive income and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the owner of the parent entity.
e. mengakui nilai wajar dari setiap investasi yang dipertahankan; e. recognizes the fair value of any investment retained;
f. mengakui setiap surplus atau defisit dalam laporan labar rugi; dan f. recognizes any surplus or deficit in profit or loss; and
Aset keuangan diklasifikasi sebagai aset keuangan yang diukur pada nilai wajar melalui laporan laba rugi, pinjaman yang diberikan dan piutang, investasi memiliki hingga jatuh tempo, atau aset keuangan tersedia untuk dijual, jika sesuai. Klasifikasi ini tergantung dari tujuan perolehan aset keuangan tersebut diperoleh. Perum BULOG dan Entitas Anak menentukan klasifikasi aset keuangan tersebut pada pengakuan awal.
Financial assets are classified as financial assets at fair value through profit or loss, loans and receivables, held to maturity investments, or available for sale financial assets, as appropriate.
The classification depends on the purpose for which the financial assets were acquired. Perum BULOG and its Subsidiary determine the classification of its financial assets at initial recognition.
Instrumen Keuangan (lanjutan) Financial Instruments (continued)
Klasifikasi (lanjutan) Classification (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Liabilitas keuangan Financial liabilities
Pengakuan dan pengukuran Recognition and measurement
Aset keuangan Financial assets
(i) (i)
Pembalikan rugi penurunan nilai diakui dalam laba atau rugi. Setelah pembalikan tersebut, penyusutan yang dibebankan disesuaikan di periode mendatang untuk mengalokasikan jumlah tercatat aset yang direvisi, dikurangi nilai sisanya, dengan dasar yang sistematis selama sisa umur manfaatnya.
Reversal of an impairment loss is recognized in profit or loss.
After such a reversal, the depreciation charge is adjusted in future periods to allocate the asset’s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life.
Manajemen berkeyakinan bahwa tidak terdapat indikasi atas kemungkinan penurunan nilai potensial atas aset tetap dan aset non-keuangan tidak lancar lainnya yang disajikan pada laporan posisi keuangan pada tanggal 31 Desember 2015 dan 2014.
Management believes that there is no indication of potential impairment in values of fixed assets and other non-current non- financial assets presented in the statements of financial position as of December 31, 2015 and 2014.
(i) (i)
(ii) (ii)
Liabilitas keuangan diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba rugi dan liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi.
Perum BULOG dan Entitas Anak menentukan klasifikasi liabilitas keuangan pada saat pengakuan awal.
Financial liabilities are classified as financial liabilities at fair value through profit or loss or financial liabilities measured at amortized cost, as appropriate. Perum BULOG and its Subsidiary determine the classification of its financial liabilities at initial recognition.
Liabilitas keuangan Perum BULOG dan Entitas Anak terdiri dari utang bank, utang usaha, dan biaya masih harus dibayar diklasifikasikan sebagai liabilitas keuanga yang dicatat berdasarkan biaya perolehan diamortisasi.
Perum BULOG and its Subsidiary's financial liabilities consist of bank loans, trade payables and accrued expenses classified as financial liabilities measured at amortized cost.
Aset keuangan Perum BULOG dan Entitas Anak terdiri dari kas dan setara kas, piutang usaha, piutang lain-lain, pendapatan masih harus diterima, aset lancar lainnya dan deposito yang dijaminkan diklasifikasikan sebagai pinjaman yang diberikan dan piutang.
Perum BULOG and its Subsidiary's financial assets consist of cash and cash equivalents, trade receivables, other receivables, accrued income, other current assets and restricted deposits classified as loans and receivables.
Aset keuangan pada awalnya diakui sebesar nilai wajarnya ditambah, dalam hal investasi yang tidak diukur pada nilai wajar melalui laba rugi, biaya transaksi yang dapat diatribusikan secara langsung. Pengukuran aset keuangan setelah pengakuan awal tergantung pada klasifikasi aset.
Financial assets are recognized initially at fair value plus, in the case of investments not at fair value through profit or loss, directly attributable transaction costs. The subsequent measurement of financial assets depends on their classification.
Pinjaman yang diberikan dan piutang adalah aset keuangan non- derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, dikurangi dengan penurunan nilai. Keuntungan dan kerugian diakui dalam laporan laba rugi pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, serta melalui proses amortisasi.
Loans and receivables are non-derivative financial assets with fixed or predetermined payment, which does not have a quotation in an active market. Financial assets are measured at amortized cost using the effective interest rate method, less any impairment in value. Gains and losses recognized in profit or loss as loans and receivables derecognized or impaired, as well as through the amortization process.
13
Instrumen Keuangan (lanjutan) Financial Instruments (Continued)
Pengakuan dan pengukuran (lanjutan) Recognition and measurement (continued)
Liabilitas keuangan Financial liabilities
Saling hapus dari instrumen keuangan Offsetting of financial instruments
Nilai wajar instrumen keuangan Fair value of financial instruments
Biaya peroleh diamortisasi instrumen keuangan Amortized cost of financial instruments Beban bunga diakui dalam "Beban keuangan" dalam laporan laba
rugi. Keuntungan atau kerugian diakui pada laporan laba rugi ketika liabilitas keuangan tersebut dihentikan pengakuannya dan melalui proses amortisasi.
The related interest expense is recognized within "Finance Cost"
in profit or loss. Gains and losses are recognized in profit or loss when the financial liabilities are derecognized as well as through the amortization process.
Aset keuangan dan liabilitas keuangan saling hapus dan nilai bersihnya dilaporkan dalam laporan posisi keuangan jika, dan hanya jika, saat ini memiliki hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui dan terdapat maksud untuk menyelesaikan secara neto, atau untuk merealisasikan aset dan menyelesaikan secara bersamaan.
Financial assets and financial liabilities are offset and the net amount reported in the consolidated statements of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously.
Nilai wajar instrumen keuangan yang diperdagangkan secara aktif di pasar keuangan yang terorganisasi, jika ada, ditentukan dengan mengacu pada kuotasi harga di pasar aktif pada penutupan bisnis pada akhir periode pelaporan.
The fair values of financial instruments that are actively traded in organized financial markets, if any, are determined by reference to quoted market bid or ask prices at the close of business at the end of the reporting period.
(ii) (ii)
Liabilitas keuangan diakui pada awalnya sebesar nilai wajar, dan dalam hal pinjaman dan utang, termasuk biaya transaksi yang dapat diatribusikan secara langsung.
Financial liabilities are recognized initially at fair value and, in the case of loans and borrowings, inclusive of directly attributable transaction costs.
Liabilitas keuangan yang diukur pada biaya perolehan diamortisasi, selanjutnya setelah pengakuan awal diukur pada biaya perolehan diamortisasi, menggunakan suku bunga efektif kecuali jika dampak diskonto tidak material, maka dinyatakan pada biaya perolehan.
Financial liabilities measured at amortized cost are measured, subsequent to intial recognition, at amortized cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.
Untuk instrumen keuangan yang tidak memiliki pasar aktif, nilai wajar ditentukan dengan menggunakan teknik penilaian. Teknik penilaian tersebut mencakup penggunaan transaksi-transaksi pasar yang wajar antara pihak-pihak yang mengerti dan berkeinginan (arm's lenght market transactions); referensi atas nilai wajar terkini dari instrumen lain yang secara substansial sama; analisa arus kas yang didiskonto;
atau model penilaian lain.
For financial instruments where there is no active market, fair value is determined using valuation techniques. Such techniques may include using recent arm's lenght market transactions; reference to the current fair value of another instrument that is substanstially the same;
discounted cash flow analysis; or orther valuation models.
Biaya perolehan diamortisasi dihitung dengan menggunakan metode tingkat bunga efektif dikurangi dengan penyisihan penurunan nilai dan pembayaran pokok atau pengurangan. Perhitungan tersebut mempertimbangkan premium atau diskon pada perolehan dan termasuk biaya transaksi dan biaya yang merupakan bagian yang tidak terpisahkan dari suku bunga efektif.
Amortized cost is computed using the effective interest rate method less any allowance for impairment and principal repayment or reduction. The calculation takes into account any premium or discount on acquisition and includes transaction costs and fees that are an integral part of the effective interest rate.
Instrumen Keuangan (lanjutan) Financial Instruments (Continued)
Penurunan nilai aset keuangan Impairment of financial assets
Ketika aset tidak tertagih, nilai tercatat atas aset keuangan yang telah diturunkan nilainya dikurangi secara langsung atau jika ada suatu jumlah telah dibebankan ke akun penyisihan jumlah tersebut dihapusbukukan terhadap nilai tercatat aset keuangan tersebut.
When the asset becomes uncollectible, the carrying amount of the financial assets is reduced directly or if an amount was charged to the allowance account, the amounts charged to the allowance account are written off against the carrying value of the financial asset.
Jika terdapat bukti obyektif bahwa kerugian penurunan nilai telah terjadi, jumlah kerugian tersebut diukur sebagai selisih antara nilai tercatat aset dengan nilai kini estimasi arus kas masa datang (tidak termasuk ekspektasi kerugian kredit masa datang yang belum terjadi).
Nilai kini estimasi arus kas masa datang didiskonto menggunakan suku bungan efektif awal dari aset keuangan tersebut. Jika pinjaman yang diberikan dan piutang memiliki suku bunga pinjaman yang diberikan dan piutang memiliki suku bunga variabel, tingkat diskonto untuk mengukur kerugian penurunan nilai adalah suku bunga efektif terkini. Nilai tercatat aset tersebut berkurang melalui penggunaan akun penyisihan dan jumlah kerugian diakui dalam laporan laba rugi komprehensif.
If there is objective evidence that an impairment loss has occurred, the amount of the loss is measured as the difference between the assets carrying amount and the present value of estimated future cash flows (excluding future expected credit losses that have not yet been incurred).The present value of the estimated future cash flows is discounted at the financial assets original effective interest rate. If a loan has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate. The carrying amount of the asset is reduced through the use of an allowance account and the amount of the loss is recognized in statements of comprehensive income.
Bukti penurunan nilai dapat meliputi indikasi pihak peminjam atau kelompok pihak peminjam mengalami kesulitan keuangan signifikan, wanprestasi atau tunggakan pembayaran bunga atau pokok, kemungkinan bahwa mereka akan dinyatakan pailit atau melakukan reorganisasi keuangan lainnya dan di mana data yang dapat diobservasi mengindikasikan bahwa ada terukur penurunan tunggakan atau kondisi ekonomi yang berkolerasi dengan wanprestasi.
Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal payments, the probability that they will enter bankcrupty or other financial reorganization and where observable data indicate that there is a measurable decrease in the estimated future cash flows, such as charges in arrears or economic conditions that correlate with defaults.
Untuk aset keuangan yang dicatat pada biaya perolehan diamortisasi, Perum BULOG dan Entitas Anak dan pertama kali menentukan apakah terdapat bukti obyektif mengenai penurunan nilai secara individual atas aset keuangan yang signifikan secara individual atas aset keuangan yang signifikan secara individual dan untuk aset keuangan yang tidak signifikan secara individual terdapat bukti penurunan nilai secara kolektif. Jika Perum BULOG dan Entitas Anak menentukan tidak terdapat bukti obyektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka aset tersebut dimasukkan ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang sejenis dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset yang penurunan nilainya dinilai secara individual, dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif.
For financial assets carried at amortized cost, Perum BULOG and its Subsidiary first assess whether objective evidence of impairment exist individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. If the Perum BULOG and its Subsidiary determine that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, the asset is included in a group of financial assets with similar asset is included in a group of financial assets with similar credit risk characteristics and collectively assessed for impairment. Assets that are individually assessed for impairment and for which an impairment loss is, or continues to be, recognized are not included in a collective assessment of impairment.
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