The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements as a whole.
Based on the Minutes of the Extraordinary General Meeting of Shareholders held on December 20, 2018 as certified by Notarial Act No. 7 by Notary Rini Yulianti, S.H., the shareholders approved the reduction of the issued and paid-in capital by withdrawing the redemption shares (the stock of treasury) of shares. and approved the purchase of shares by the Company with a maximum of 2.58% of the issued and paid-up shares of the Company after the reduction of the capital by withdrawing the repurchase of shares (treasury stocks) or shares. Based on the Minutes of the Extraordinary General Meeting of Shareholders held on August 29, 2019, covered by notarial deed no. 1 of Notary Rini Yulianti, S.H.
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (lanjutan)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING (lanjutan)
The Group has no financial liabilities at fair value through the income statement. Following the adoption of PSAK 71, the group recognized an additional impairment of the group's trade receivables in the amount of Rp 295,465, which resulted in a decrease in retained earnings of Rp 221,599 (including the effect of the deferred tax adjustment of Rp 73,866) as of January 1, 2020. .
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)
The carrying amount of the investment is adjusted to recognize changes in the Group's share of the net assets of the associate since the acquisition date. The consolidated statements of profit or loss and other comprehensive income reflect the Group's share in the operations of the associated companies. Any change in other comprehensive income (OCI) from those investments is presented as part of the Group's OCI.
The financial statements of the associated company are prepared for the same reporting period as the group. Any gain or loss arising from the derecognition of an asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is recognized in profit or loss in the period in which the asset was derecognised. The Group recognizes right-of-use assets on the lease inception date (ie the date when the leased asset is available for use).
PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
Yang terlihat pada kegiatan usaha yang menghasilkan pendapatan dan menimbulkan beban (termasuk pendapatan dan beban yang berkaitan dengan transaksi dengan komponen lain dalam kelompok yang sama.
SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS
PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS (continued)
The accounting value of the group's receivables from sales before provisions for ECL per December 31, 2020 is Rp. 674,116. The accounting value of the group's receivables from sales before provisions for impairment per 31 December 2019 is 722,131 Rp. The assessment of the useful life of fixed assets is based on the group's assessment of industry practice, internal technical assessments and experience with similar assets.
The carrying values of the Group's equipment for installation before deducting obsolescence and depreciation as of December 31, 2020 and 2019 amount to Rp705,527 and Rp418,371, respectively.
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PIUTANG USAHA TRADE RECEIVABLES
Penambahan penyisihan kerugian kredit ekspektasian atas piutang usaha dimasukkan dalam “penurunan nilai piutang usaha” (lihat Catatan 21) pada laporan laba rugi. Peningkatan penyisihan kerugian kredit ekspektasian dimasukkan dalam “Penurunan nilai piutang usaha” (lihat Catatan 21) pada laporan laba rugi. Berdasarkan hasil pengujian penurunan nilai pada akhir tahun, manajemen berkeyakinan bahwa penyisihan penurunan nilai piutang usaha di atas cukup untuk menutup kerugian penurunan nilai piutang tersebut.
Based on the results of the year-end impairment review, management believes that the above allowance for impairment of trade receivables is sufficient to cover losses due to impairment of such receivables.
INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATE Pada bulan Juli 2012, Perusahaan melakukan
Pada tahun 2019, nilai buku bersih investasi pada entitas asosiasi adalah nihil karena akumulasi bagian kerugian yang diakui pada periode-periode sebelumnya melebihi nilai investasi awal dan penurunan nilai investasi. Pada tanggal 31 Desember 2020 dan 2019, nilai buku bersih investasi pada entitas asosiasi adalah nihil karena akumulasi bagian kerugian entitas asosiasi yang diakui pada periode sebelumnya melebihi investasi awal dan penurunan nilai investasi.
ASET TETAP DAN ASET HAK GUNA PROPERTY AND EQUIPMENT AND RIGHT OF USE ASSETS
ASET TETAP DAN ASET HAK GUNA (lanjutan)
PROPERTY AND EQUIPMENT AND RIGHT OF USE ASSETS (continued)
Manajemen berkeyakinan bahwa pada tanggal 31 Desember 2020 dan 2019, tidak terdapat peristiwa atau perubahan keadaan yang mengindikasikan adanya penurunan nilai signifikan atas aset tidak lancar pada tanggal pelaporan. Beban penyusutan yang dibebankan pada laporan laba rugi konsolidasian dan penghasilan komprehensif lain adalah sebesar Rp35.133 untuk tahun yang berakhir pada tanggal 31 Desember 2020. Penyesuaian penerapan PSAK 73 dan penambahan aset hak pakai sebesar Rp430.157 dan jumlah kumulatif penyusutan aset hak pakai sebesar Rp176.233 per 31 Desember 2020. Hal ini merupakan dampak penerapan PSAK 73.
Pada tanggal 31 Desember 2020 dan 2019, manajemen berkeyakinan tidak terdapat indikasi penurunan nilai aset hak pakai.
ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
Manajemen berkeyakinan bahwa nilai pertanggungan asuransi tersebut cukup untuk menutup potensi kerugian atas aset yang dipertanggungkan. Berdasarkan hasil penelaahan terhadap kondisi fisik dan nilai realisasi bersih peralatan instalasi pada tanggal 31 Desember 2020 dan 2019, manajemen berpendapat bahwa jumlah penyisihan keusangan dan penurunan nilai telah memadai. Berdasarkan penelaahan terhadap kondisi fisik dan nilai realisasi bersih peralatan instalasi pada tanggal 31 Desember 2020 dan 2019, manajemen berpendapat bahwa penyisihan keusangan dan penurunan nilai telah memadai.
PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS Rincian pinjaman bank jangka pendek adalah
Pada bulan April 2019, perusahaan menandatangani perjanjian fasilitas kredit revolving dengan Citibank N.A Indonesia (Citi) sebesar Rp500.000. Fasilitas kredit ini akan digunakan untuk keperluan belanja modal dan pembiayaan kegiatan usaha secara umum. Pada bulan April 2019, Perusahaan menandatangani perjanjian fasilitas kredit revolving dengan Citibank N.A Indonesia (Citi) sebesar Rp500.000.
In April 2020, this credit facility was amended where the credit limit is increased to Rp750,000.
SEWA LEASES
Pada bulan Juli 2019, Perusahaan mengadakan transaksi jual dan sewa kembali dengan PT Mitsubishi UFJ Lease & Finance Indonesia untuk jangka waktu fasilitas 24 bulan dengan tingkat bunga antara 7,8% per tahun. Pada bulan Juli 2019, Perseroan melakukan transaksi jual dan sewa kembali dengan PT Mitsubishi UFJ Lease & Finance Indonesia dengan masa tenggang selama 24 bulan dengan tingkat bunga 7,8% per tahun. Pada bulan Maret dan Desember 2020, Perusahaan melakukan transaksi sewa pembiayaan dengan Cisco Systems Capital Asia Pte.
In March and December 2020, the Company entered into a finance lease agreement with Cisco Systems Capital Asia Pte.
PERPAJAKAN TAXATION
The amounts of the Company's taxable income and current income tax expense for 2020, as stated in the foregoing, and the related income tax claim will be reported by the Company in its 2020 annual income tax return ("SPT"), which must be submitted to the Tax Authorities. The amounts of the Company's taxable income and current income tax expenses for 2019, as stated in the foregoing, and the related income taxes payable have been reported by the Company in its 2019 SPT as filed with the Tax Authorities. On August 3, 2015, the President of the Republic of Indonesia signed PP 56/2015 on the “Reduction of the Income Tax Rate for Domestic Taxpayers in the Form of Listed Companies”, which replaced PP 77/2013, and regulates that resident listed companies in Indonesia can benefit from a 5% reduction in the income tax rate compared to the highest rate laid down in Article 17(1b) of the Income Tax Act, provided that they meet the prescribed criteria, such as (i) companies of which at least 40% or more of the total number of fully paid-up shares or other equity instruments are listed for trading on the stock exchanges of Indonesia, (ii) such shares are owned by at least 300 parties, (iii) each party thereof will hold less than 5% of the total number of outstanding shares issued and paid up, and (iv) Requirements (i) to (iii) above must be fulfilled by the listed companies for a period of at least one hundred and eighty-three calendar days within one financial year.
The company does not use the mentioned reduction in tax rates when calculating corporate income tax, as disclosed in point c above, because it cannot fulfill all the requirements stated there.
BEBAN AKRUAL ACCRUALS
LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
Analisis sensitivitas asumsi aktuaria Analisis sensitivitas asumsi aktuaria Per 31 Desember 2020 dan 2019, analisis. Sesuai dengan keputusan rapat umum pemegang saham Perseroan tanggal 10 Juni 2020, disetujui untuk membagikan dividen tunai sebesar Rp178,80 (nilai penuh) per saham atau Rp491.983 sebagai dividen final atas keuntungan Perseroan. untuk tahun buku yang berakhir pada tanggal 31 Desember 2019. Sesuai keputusan rapat umum pemegang saham Perseroan tanggal 10 Juni 2020, pembagian dividen tunai sebesar Rp. 178,80 (nilai penuh) per saham atau seluruhnya Rp. 491.983 disetujui sebagai dividen final atas laba Perseroan untuk tahun yang berakhir pada tanggal 31 Desember 2019.
In accordance with the decision of the general meeting of shareholders of the Company dated April 26, 2019, cash dividend distribution of Rp232.03 (full amount) per share or a total of Rp673,864 was approved as final dividend for the Company's profit for the year ended 31 December 2018.
TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET
BEBAN POKOK PENDAPATAN (TIDAK TERMASUK BEBAN PENYUSUTAN DAN
COST OF REVENUE (EXCLUDING DEPRECIATION AND AMORTIZATION)
Hasil per per saham dihitung dengan membagi laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham beredar pada periode yang bersangkutan. Penghasilan per saham dihitung dengan membagi laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham beredar pada periode yang bersangkutan. Jumlah rata-rata tertimbang saham menghitung pengaruh rata-rata tertimbang dari perubahan kepemilikan saham selama tahun berjalan.
The weighted average number of shares takes into account the weighted average effect of changes in treasury shares during the year.
SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
BALANCES AND TRANSACTIONS WITH RELATED PARTIES
SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI (lanjutan)
BALANCES AND TRANSACTIONS WITH RELATED PARTIES (continued)
PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS a. Perusahaan mempunyai perjanjian distribusi
MANAJEMEN RISIKO KEUANGAN DAN NILAI WAJAR INSTRUMEN KEUANGAN
FINANCIAL RISK MANAGEMENT AND FAIR VALUE OF FINANCIAL INSTRUMENTS
MANAJEMEN RISIKO KEUANGAN DAN NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan)
FINANCIAL RISK MANAGEMENT AND FAIR VALUE OF FINANCIAL INSTRUMENTS
Risiko pasar - Risiko nilai tukar mata uang asing
The company and subsidiaries have interest rate risk because it has a loan with a floating interest rate. The Company and subsidiaries intend to settle all obligations on or around their contractual expiration dates. To meet such cash obligations, the Company and Subsidiaries expect to generate sufficient cash inflows.
The company and its subsidiaries have sufficient cash and cash equivalents (note 4) to meet their liquidity needs.
ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
INFORMASI SEGMEN SEGMENT INFORMATION Pembuat keputusan dalam operasional adalah
INFORMASI TAMBAHAN UNTUK ARUS KAS SUPPLEMENTARY INFORMATION FOR CASH FLOWS
INFORMASI TAMBAHAN UNTUK ARUS KAS (lanjutan)
SUPPLEMENTARY INFORMATION FOR CASH FLOWS (continued)
REKLASIFIKASI LAPORAN KEUANGAN KONSOLIDASIAN
RESCLASSIFICATION OF CONSOLIDATED FINANCIAL STATEMENTS
REKLASIFIKASI LAPORAN KEUANGAN KONSOLIDASIAN (lanjutan)
RESCLASSIFICATION OF CONSOLIDATED FINANCIAL STATEMENTS (continued)
PERISTIWA-PERISTIWA SETELAH PERIODE PELAPORAN
EVENTS AFTER THE REPORTING PERIOD
TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
MANAGEMENT RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS
