Beruflich Dokumente
Kultur Dokumente
Catatan/
Notes
31 Desember /
December 31,
2015
ASET
ASSETS
Aset Lancar
Current Assets
84.702
1.251.121
75.986
63.853
Piutang plasma
481.254
503.545
Plasma receivables
145.714
126.500
Prepaid taxes
10
195.600
181.568
Persediaan
11
233.285
304.138
Inventories
257.195
239.616
130.634
126.542
1.604.370
2.796.883
12
Non-current Assets
13
6.601.195
2.373.315
100.333
6.553.712
2.438.437
107.967
Plantations
Mature plantations - net of
accumulated amortization of Rp 1,322,495 as of
March 31, 2016 and Rp 1,225,853 as of
December 31, 2015
Immature plantations
Nursery
14
3.773.034
3.785.598
15
1.194.802
1.196.218
31
338.733
344.554
16
450.264
435.468
14.831.676
14.861.954
JUMLAH ASET
16.436.046
17.658.837
TOTAL ASSETS
-1-
Catatan/
Notes
31 Desember /
December 31,
2015
Current Liabilities
17
567.729
697.990
18
427.242
646.130
19
280.966
317.925
Beban akrual
20
90.658
92.296
Accrued expenses
44.246
50.462
21
73.162
87.189
17
22
849.277
3.817
2.057.687
5.533
2.337.097
3.955.212
Non-current Liabilities
17
22
6.769.168
359
6.271.276
1.148
31
713.156
746.195
30
31.514
32.091
7.514.197
7.050.710
Jumlah Liabilitas
9.851.294
11.005.922
Ekuitas
Equity
23
3.152.529
3.152.529
24
4.000.747
4.000.747
(241.141)
(241.141)
(313.543)
(312.940)
(136.454)
(67.167)
25
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
6.462.138
6.532.028
122.614
120.887
6.584.752
6.652.915
16.436.046
17.658.837
-2-
620.332
26
734.941
NET SALES
514.022
27
540.111
LABA KOTOR
106.310
194.830
GROSS PROFIT
BEBAN USAHA
Penjualan
Umum dan administrasi
23.792
63.746
34.560
68.944
OPERATING EXPENSES
Selling
General and administrative
87.538
103.504
18.772
91.326
29
28
17.290
5.147
(171.582)
(3.887)
8.500
(111.270)
4.387
(97.008)
(81.093)
(78.236)
10.233
31
(16.542)
27.218
(14.818)
12.154
10.676
(2.664)
(67.560)
7.569
30
31
(603)
(67.309)
(68.163)
(59.740)
(69.287)
1.727
7.134
435
(67.560)
7.569
(603)
(67.309)
(69.890)
1.727
(68.163)
25
25
(60.175)
435
(59.740)
32
(2,20)
Basic
-3-
Catatan/
Notes
Modal Saham
Ditempatkan
dan Disetor/
Capital Stock
Tambahan
Modal Disetor/
Additional
Paid-In Capital
Selisih
transaksi ekuitas
dengan pihak
nonpengendali/
Difference in value of
equity transaction
with non-controlling
interest
Pinjaman dari
Pemegang Saham/
Loan from
Shareholder
3.152.529
4.000.747
3.152.529
4.000.747
3.152.529
4.000.747
3.152.529
4.000.747
(241.141)
(241.141)
(241.141)
(241.141)
Ekuitas yang
Dapat Diatribusikan
Kepada Pemilik
Entitas Induk/
Equity attributable
to owners
of The Company
112.570
(67.309)
7.134
(264.498)
119.704
6.767.341
119.610
6.886.951
(67.167)
6.532.028
120.887
6.652.915
(60.175)
119.175
435
29.087
(342.027)
(603)
(69.287)
(69.890)
1.727
29.087
(342.630)
(136.454)
(0)
6.462.138
(0)
122.614
0
Jumlah Ekuitas/
Total Equity
(197.189)
6.827.516
Kepentingan
Nonpengendali
Non-controlling
Interest
6.946.691
(59.740)
(68.163)
6.584.752
-4-
(694.107)
(122.867)
(223.901)
(11.503)
(358.271)
571.240
(50.173)
1.142.918
(2.506)
(1.898.060)
(1.166.092)
57.886
(64.495)
1.251.121
(327)
84.702
8.500
(27.989)
(757.648)
49.231
5.147
310
(6.310)
(21.331)
692.034
110.494
-5-
UMUM
a.
1.
GENERAL
a.
PT
Eagle
High
Plantations
Tbk
(Perusahaan) berkedudukan di Jakarta,
didirikan berdasarkan Akta No. 13 tanggal
6 Nopember 2000 dari Paulus Widodo
Sugeng Haryono, S.H., notaris di Jakarta.
Anggaran dasar Perusahaan tersebut telah
mendapat
pengesahan
dari
Menteri
Kehakiman dan Hak Asasi Manusia
Republik
Indonesia
dengan
Surat
Keputusan No. C-25665.HT.01.01.Th.2000
tanggal
22
Desember
2000
serta
diumumkan dalam Berita Negara Republik
Indonesia No. 68 tanggal 26 Agustus 2003.
-6-
b.
secara
its
commercial
b.
-7-
c.
Berdasarkan
Akta
No.
2
tanggal
6 November 2013 dari Muhammad
Hanafi, S.H., notaris di Jakarta, tentang
Berita Acara Rapat Umum Pemegang
Saham Luar Biasa (RUPSLB), dimana
pemegang saham Perusahaan menyetujui
untuk menerbitkan 405.100.000 lembar
saham pada harga Rp 850 (dalam Rupiah
penuh per saham) melalui Penambahan
Modal Tanpa Hak Memesan Efek Terlebih
Dahulu (PMTHMETD). Pada tanggal
15 November 2013 dan 23 Desember 2013,
Perusahaan melaksanakan PMTHMETD
tahap 1 dan 2 masing-masing sebanyak
270.100.000 dan 135.000.000 lembar
saham dengan harga pelaksanaan masingmasing sebesar Rp 850. Jumlah dana yang
diperoleh dari pemegang saham dalam
pelaksanaan PMTHMETD adalah sebesar
Rp 344.335.000.
c.
Consolidated Subsidiaries
The Companys subsidiaries owned directly
or indirectly, are as follows:
-8-
% Pemilikan/% of Ownership
31 Maret/
31 Desember/
March 31,
December 31
2016
2015
Entitas Anak/Subsidiary
Domisili/
Domicile
Jenis Usaha/
Nature of Business
Jakarta
1989
99,99
99,99
2.843.243
3.038.178
Jakarta
1991
99,99
99,99
2.843.732
3.249.481
Jakarta
1998
99,99
99,99
800.438
943.008
Jakarta
1996
99,99
99,99
429.966
453.630
Jakarta
1995
99,99
99,99
2.828.199
2.731.968
Jakarta
2007
99,99
99,99
370.144
358.089
Jakarta
2008
99,99
99,99
541.592
503.470
Jakarta
2009
99,99
99,99
566.171
552.084
Jakarta
2011
95,00
95,00
67.820
67.319
Singapura/
Singapore
Perdagangan umum
dan perusahaan investasi/
Trading and investment
holding company
2011
100,00
100,00
3.104.080
4.345.052
Jakarta
2004
95,00
95,00
401.591
389.247
Jakarta
1993
95,00
95,00
1.186.121
1.132.417
Jakarta
2004
95,00
95,00
1.489.882
1.546.218
Jakarta
1990
95,00
95,00
757.712
736.581
Jakarta
1991
99,99
99,99
175.153
167.605
Jakarta
1997
95,00
95,00
2.450.597
1.539.243
Jakarta
1997
99,90
99,99
66.502
73.902
Jakarta
2007
95,00
95,00
754.288
727.260
-9-
Domisili/
Domicile
Jenis Usaha/
Nature of Business
Jakarta
2005
95,00
95,00
445.633
451.349
Jakarta
2007
98,04
98,04
796.755
281.205
Jakarta
2005
99,99
99,99
353.841
344.608
Jakarta
2005
99,97
99,97
521.633
512.408
Jakarta
2011
99,99
99,99
10.822
10.818
Jakarta
2008
99,50
99,50
19.205
18.231
Jakarta
2006
99,91
99,91
14.898
14.827
Jakarta
2012
99,99
99,99
40.618
40.464
Jakarta
2007
99,99
99,99
26.633
26.634
Jakarta
2007
99,99
99,99
30.358
30.358
Jakarta
2009
99,99
99,99
61.161
61.055
Singapura/
Singapore
Perusahaan investasi/
Investment holding
company
2007
100,00
100,00
687.458
858.030
Jakarta
1968
95,00
95,00
1.063.469
1.073.512
Jakarta
2007
95,00
95,00
145.976
141.134
Jakarta
2007
95,00
95,00
239.416
250.479
Jakarta
2007
95,00
95,00
262.345
258.739
Entitas Anak/Subsidiary
- PT Varia Mitra Andalan (VMA)
% Pemilikan/% of Ownership
31 Maret/
31 Desember/
March 31,
December 31
2016
2015
d.
- 10 -
31 Maret 2016
31 Desember 2015
Darjoto Setyawan
Darjoto Setyawan
Nicolaas B. Tirtadinata
Deddy Setiadi
Yap Tjay Soen
Nicolaas B. Tirtadinata
Deddy Setiadi
Yap Tjay Soen
Board of Commissioners
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris Independen
Direksi
Direktur Utama
Direktur
2.
President Commissioner
Commissioners
Independent Commissioners
Board of Directors
President Director
Directors
Unaffiliated Director
PENERAPAN
STANDAR
AKUNTANSI
KEUANGAN BARU DAN REVISI (PSAK) DAN
INTERPRETASI
STNDAR
AKUNTANSI
KEUANGAN (ISAK)
2.
ADOPTION
OF
NEW
AND
REVISED
STATEMENTS OF FINANCIAL ACCOUNTING
STANDARDS
(PSAK)
AND
INTERPRETATIONS OF PSAK (ISAK)
Penyesuaian
Improvements
- 11 -
PSAK
4:
Laporan
Keuangan
Tersendiri tentang Metode Ekuitas dalam
Laporan Keuangan Tersendiri,
PSAK 15: Investasi Pada Entitas
Asosiasi
dan
Ventura
Bersama tentang Entitas
Investasi:
Penerapan Pengecualian Konsolidasi,
PSAK
24:
Imbalan
Kerja tentang
Program Imbalan Pasti: Iuran Pekerja,
PSAK
65:
Laporan
Keuangan
Konsolidasian tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi,
PSAK 67: Pengungkapan Kepentingan
Dalam Entitas Lain tentang Entitas
Investasi:
Penerapan
Pengecualian
Konsolidasi.
PSAK
19:
Aset
Tak
berwujud
tentang Klarifikasi Metode yang Diterima
untuk Penyusutan dan Amortisasi.
- 12 -
3.
Basis
of
Consolidated
Statements
Preparation
Measurement
Financial
and
disusun
Standar
No. 1
Laporan
- 13 -
b.
Penyusunan
laporan
keuangan
konsolidasian sesuai dengan Standar
Akuntansi
Keuangan
di
Indonesia
mengharuskan
penggunaan
estimasi
tertentu. 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 di mana asumsi dan
estimasi berdampak signifikan terhadap
laporan
keuangan
konsolidasian
diungkapkan di Catatan 3.
Prinsip Konsolidasi
b.
Principles of Consolidation
The consolidated financial statements
include the accounts of the Company and its
subsidiaries mentioned in Note 1.
- 14 -
menghentikan
pengakuan
aset
(termasuk setiap goodwill) dan liabilitas
entitas anak;
menghentikan
pengakuan
jumlah
tercatat setiap KNP;
menghentikan pengakuan akumulasi
selisih penjabaran, yang dicatat di
ekuitas, bila ada;
- 15 -
c.
Kombinasi Bisnis
c.
- 16 -
- 17 -
Entitas Sepengendali
Transaksi
kombinasi
bisnis
entitas
sepengendali, berupa pengalihan bisnis
yang dilakukan dalam rangka reorganisasi
entitas-entitas yang berada dalam suatu
kelompok usaha yang sama, bukan
merupakan perubahan kepemilikan dalam
arti substansi ekonomi, sehingga transaksi
tersebut tidak menimbulkan laba atau rugi
bagi kelompok usaha secara keseluruhan
ataupun bagi entitas individual dalam
kelompok usaha tersebut. Berhubung
transaksi
kombinasi
bisnis
entitas
sepengendali
tidak
mengakibatkan
perubahan substansi ekonomi kepemilikan
atas bisnis yang dipertukarkan, maka
transaksi tersebut diakui pada jumlah
tercatat berdasarkan metode penyatuan
kepemilikan.
- 18 -
Akuisisi Terbalik
Reverse Acquisition
- 19 -
d.
d.
e.
b.
a.
(i)
memiliki
pengendalian
pengendalian
bersama
Grup;
atau
atas
(i)
(ii)
(ii)
(iii)
(iii)
b.
(i)
(i)
(ii)
(iii)
(iv)
- 21 -
f.
(v)
(vi)
f.
Aset Keuangan
g.
Financial Assets
- 22 -
- 23 -
- 24 -
Grup
menghentikan
pengakuan
aset
keuangan jika dan hanya jika hak kontraktual
atas arus kas yang berasal dari aset
keuangan berakhir, atau Grup mentransfer
aset keuangan dan secara substansial
mentransfer seluruh risiko dan manfaat atas
kepemilikan aset kepada entitas lain. Jika
Grup tidak mentransfer serta tidak memiliki
secara substansial atas seluruh risiko dan
manfaat
kepemilikan
serta
masih
mengendalikan aset yang ditransfer, maka
Grup mengakui keterlibatan berkelanjutan
atas aset yang ditransfer dan liabilitas terkait
sebesar jumlah yang mungkin harus dibayar.
Jika Grup memiliki secara substansial
seluruh risiko dan manfaat kepemilikan aset
keuangan yang ditransfer, Grup masih
mengakui aset keuangan dan juga mengakui
pinjaman yang dijamin sebesar pinjaman
yang diterima.
- 25 -
Liabilitas
Ekuitas
Keuangan
dan
Instrumen
h.
Financial
Liabilities
Instruments
and
Equity
Instrumen ekuitas
Equity instruments
Liabilitas Keuangan
Financial liabilities
Liabilitas
Keuangan
diperdagangkan jika:
dimiliki
untuk
- 26 -
merupakan
derivatif
yang
tidak
ditetapkan dan tidak efektif sebagai
instrumen lindung nilai.
such
designation
eliminates
or
significantly reduces a measurement or
recognition inconsistency that would
otherwise arise; or
a group of financial assets, financial
liabilities or both is managed and its
performance is evaluated on a fair value
basis, in accordance with a documented
risk management or investment strategy,
and information about the Group is
provided internally on that basis to the
entitys key management personnel (as
defined in PSAK 7: Related Party
Disclosures) for example the entitys
Board of Directors and Chief Executive
Officer.
- 27 -
i.
i.
j.
k.
j.
k.
Inventories
Prepaid Expenses
Prepaid expenses are amortised over their
beneficial periods using the straight-line
method.
Piutang Plasma
l.
Plasma Receivables
Plasma receivables are owed by plasma
farmers on the use of inventories of the
Group's need for maintenance plants owned
by the plasma. Plasma receivables will be
repaid by proceeds from sales of fresh fruit
bunch at the price determined by DISBUN.
- 28 -
m. Investasi Plasma
n.
m. Plasma Investment
Tanaman Perkebunan
n.
Plantations
Tanaman
perkebunan
dikelompokkan
menjadi tanaman menghasilkan, tanaman
belum menghasilkan dan bibitan.
Plantations
plantations,
nurseries.
Tanaman menghasilkan
Mature plantations
Tanaman
kelapa
sawit
dinyatakan
menghasilkan setelah 4 tahun masa tanam.
Jangka waktu untuk menjadi tanaman
menghasilkan tergantung pada tingkat
pertumbuhan
tanaman dan
penilaian
manajemen.
Immature plantations
- 29 -
o.
Bibitan
Nurseries
Aset Tetap
o.
- 30 -
10-25
4-20
5-8
4-8
Construction in Progress
Construction
in
progress
represents
property, plant and equipment under
construction which is stated at cost and is
not depreciated. The accumulated costs are
reclassified to the respective property, plant
and equipment account and depreciated
when the construction is substantially
complete and the asset is ready for its
intended use.
- 31 -
q.
p.
Intangible assets
Goodwill
Goodwill
Lisensi
License
Transaksi Sewa
q.
Lease Transactions
Penentuan
apakah
suatu
kontrak
merupakan atau mengandung unsur sewa
adalah berdasarkan substansi kontrak
pada tanggal awal sewa, yakni apakah
pemenuhan syarat kontrak tergantung pada
penggunaan aset tertentu dan kontrak
tersebut berisi hak untuk menggunakan aset
tersebut.
The
determination
of
whether
an
arrangement is or contains a lease is based
on the substance of the arrangement at
inception date of whether the fulfillment of
the arrangement is dependent on the use of
a specific asset or assets and the
arrangement conveys a right to use the
asset.
a.
a.
b.
opsi pembaruan
dilakukan atau
perpanjangan disetujui oleh pihakpihak yang terkait dalam perjanjian,
kecuali ketentuan pembaruan atau
perpanjangan pada awalnya telah
termasuk dalam masa sewa;
b.
- 32 -
r.
c.
c.
d.
d.
Distribusi Dividen
r.
Penurunan Nilai
kecuali Goodwill
Aset
Dividend Distribution
Dividend distribution to the Groups
shareholders is recognised as a liability in
the consolidated financial statements in the
period in which the dividends are approved
by the Groups shareholders.
Non-Keuangan
s.
Impairment of
Except Goodwill
Non-Financial
Assets
- 33 -
t.
t.
u.
- 34 -
v.
Biaya Pinjaman
v.
Borrowing Costs
- 35 -
w. Imbalan Kerja
w. Employee Benefits
Long-term
employee benefits
liability
repesents
post-employment
benefits,
unfunded defined-benefit plans which
amounts are determined based on years of
service and salaries of the employees at the
time of pension. The cost of providing
benefits is determined using the projected
unit credit method, with actuarial valuations
being carried out at the end of each annual
reporting
period.
Remeasurement,
comprising actuarial gains and losses, the
effect of the changes to the asset ceiling (if
applicable) and the return on plan assets
(excluding interest), is reflected immediately
in the consolidated statement of financial
position with a charge or credit recognised in
other comprehensive income in the period in
which
they
occur.
Remeasurement
recognised in other comprehensive income
is as a separate item under other
comprehensive income in equity and will not
be reclassified to profit or loss. Past service
cost is recognised in profit or loss in the
period of a plan amendment. Net interest is
calculated by applying the discount rate at
the beginning of the period to the net defined
benefit liability or asset. Defined benefit
costs are categorised as follows:
- 36 -
x.
x.
Share-Based Payments
- 37 -
Pajak Penghasilan
y.
Income Tax
- 38 -
z.
z.
- 39 -
a)
a)
tersedia informasi
dapat dipisahkan.
c)
b)
c)
keuangan
b)
yang
financial
4.
MANAGEMENT
USE
OF
ESTIMATES,
JUDGMENTS AND ASSUMPTIONS
Pertimbangan
Judgments
- 40 -
a.
b.
Functional Currency
Classification of Financial
Financial Liabilities
Assets
and
c.
- 41 -
Pajak Penghasilan
d.
Income Taxes
Significant judgment is
required in
determining the provision for income taxes.
There
are
many
transactions
and
calculations for which the ultimate tax
determination is uncertain due to different
interpretation of tax regulations. The Group
recognizes liabilities for anticipated tax audit
issues based on estimates of whether
additional taxes will be due. Where the final
tax outcome of these matters is different
from the amounts that were initially
recorded, such differences will have an
impact on the current and deferred income
tax assets and liabilities in the period in
which such examination is issued.
a.
a.
- 42 -
c.
b.
c.
Impairment of Goodwill
- 43 -
e.
f.
d.
Nilai
tercatat
aset
non-keuangan
yang
berupa
aset
tetap,
tanaman
perkebunan, dan aset tidak berwujud
diungkapkan masing-masing pada Catatan
13, 14 dan 15 atas laporan keuangan
konsolidasian.
e.
f.
- 44 -
5.
KOMBINASI BISNIS
5.
BUSINESS COMBINATION
Akuisisi Terbalik
Reverse Acquisition
This
acquisition
is
accounted
for
as
a reverse acquisition with GEH being identified
as the acquirer for accounting purposes and the
Company being identified as the acquiree for
accounting purposes.
6.214.981
(5.296.819)
212.067
1.130.229
- 45 -
60.471
Cash consideration
Add cash balance of the Company
60.471
Pada
tahun
2014,
laporan
keuangan
konsolidasian yang disusun mengikuti akuisisi
terbalik disajikan dengan menggunakan nama
entitas induk secara hukum, yaitu Perusahaan,
tetapi sebagai pemberlanjutan laporan keuangan
entitas anak secara hukum. Dengan demikian,
laporan keuangan konsolidasian ini adalah
laporan keuangan konsolidasian historis GEH
dan entitas anaknya.
321.533
6.214.981
(3.383.985)
Jumlah
3.152.529
Total
- 46 -
3.243
2.702.168
(6.214.981)
(3.383.985)
125.585
Changes
in
Subsidiaries
Ownership
Interest
Harga pembelian/
Purchase price
Nilai tercatat/
Carrying value
21.669
62.245
109.322
32.176
78.665
18.628
3.897
4.850
25.646
32.607
14.074
39.895
1.380
841
16.819
36.599
76.715
18.102
38.770
17.248
3.056
Jumlah/Total
326.602
119.293
207.309
Nama Perusahaan/
Company's name
in
- 47 -
Harga pembelian/
Purchase price
Nilai tercatat/
Carrying value
19.623
6.300
6.583
3.825
1.350
433
453
263
18.273
5.867
6.130
3.562
Jumlah/Total
36.331
2.499
33.832
Nama Perusahaan/
Company's name
Akuisisi
Acquisition
Nama Perusahaan/
Company's name
Presentase
kepemilikian/
Percentage of
ownership
99,99%
99,50%
99,91%
99,99%
99,99%
99,99%
Harga
pembelian/
Purchase
price
30.000
11.960
14.659
38.967
30.370
26.400
Nilai tercatat
atas aset bersih/
Carrying value
of net assets
10.648
2.980
10.880
39.970
26.401
30.374
- 48 -
Nama Perusahaan/
Company's name
99,99%
99,97%
Harga
pembelian/
Purchase
price
85.999
186.990
Nilai tercatat
atas aset bersih/
Carrying value
of net assets
53.890
52.831
- 49 -
6.
31 Maret 2016/
March 31, 2016
Kas
Bank - pihak ketiga
Rupiah
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank DBS Indonesia
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mega Tbk
PT Bank QNB Kesawan Tbk
PT Bank CIMB Niaga Tbk
Lain-lain (masing-masing
kurang dari Rp 100)
Jumlah
Dolar Amerika Serikat
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank QNB Kesawan Tbk
ABN AMRO
Cathay United
Jumlah
Jumlah - Bank
Deposito berjangka - pihak ketiga
Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk
Jumlah
31 Desember 2015/
December 31, 2015
1.622
2.069
Cash on hand
Cash in banks - third parties
Rupiah
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank DBS Indonesia
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mega Tbk
PT Bank QNB Kesawan Tbk
PT Bank CIMB Niaga Tbk
17.015
8.822
3.413
3.403
924
46
3
6.528
14.483
77.584
1.627
1.497
32
15
90
33.716
115
101.881
7.266
710
289
163
25
8.453
41.509
624
559
171
26
137.978
14
180.881
U.S. Dollar
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank QNB Kesawan Tbk
ABN AMRO
Cathay United
Subtotal
42.169
282.762
39.867
1.044
40.911
1.130
1.130
965.160
U.S. Dollar
PT Bank Rakyat Indonesia (Persero) Tbk
40.911
966.290
84.702
1.251.121
4,25% - 7,80%
-
4,25% - 6,25%
1,5%
Jumlah
Tingkat bunga deposito per tahun:
Rupiah
Dolar Amerika Serikat
- 50 -
Total
Interest rate on time deposits per annum:
Rupiah
U.S. Dollar
7.
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
a. Berdasarkan Pelanggan
Pihak ketiga
Rupiah
PT Sinar Mas Agro Resources
and Technology Tbk
PT Wilmar Nabati Indonesia
PT Sumber Indah Perkasa
PT Perkebunan Nusantara II
PT Binasawit Abadipratama
PT Tunas Prima Sejahtera
PT Limpah Sejahtera
PT Leidong West Indonesia
PT Bina Karya
PT Multimas Nabati Asahan
PT Karya Indah Alam Sejahtera
PT Dermaga Kencana Indonesia
PT Poliplant Sejahtera
Lain-lain
a. By Customers
1.146
11.383
5.395
2.625
2.295
1.863
1.137
4.297
Third parties
Rupiah
PT Sinar Mas Agro Resources
and Technology Tbk
PT Wilmar Nabati Indonesia
PT Sumber Indah Perkasa
PT Perkebunan Nusantara II
PT Binasawit Abadipratama
PT Tunas Prima Sejahtera
PT Limpah Sejahtera
PT Leidong West Indonesia
PT Bina Karya
PT Multimas Nabati Asahan
PT Karya Indah Alam Sejahtera
PT Dermaga Kencana Indonesia
PT Poliplant Sejahtera
Others
75.986
63.853
Total
25.222
18.662
12.033
5.168
4.271
4.030
2.862
2.592
-
Jumlah
21.821
3.669
2.752
6.616
-
b. Berdasarkan Umur
Belum jatuh tempo dan tidak mengalami
penurunan nilai
Jatuh tempo dan tidak mengalami
penurunan nilai
Dibawah 30 hari
61 - 90 hari
Jumlah
b. By Age
70.818
54.485
5.168
8.559
809
75.986
63.853
- 51 -
PIUTANG PLASMA
8.
9.
31 Maret 2016/
March 31, 2016
PREPAID TAXES
31 Desember 2015/
December 31, 2015
70.365
46.666
58.521
16.828
62.563
17.271
145.714
126.500
PLASMA RECEIVABLES
10.
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
129.760
44.340
4.752
16.748
125.575
36.885
4.836
14.272
Jumlah
195.600
181.568
Total
- 52 -
PERSEDIAAN
11.
31 Maret 2016/
March 31, 2016
12.
INVENTORIES
31 Desember 2015/
December 31, 2015
Barang jadi
Pupuk dan pestisida
Suku cadang
Bahan bakar dan pelumas
Lain-lain
126.044
18.961
42.788
5.863
39.629
180.460
16.091
44.301
7.052
56.234
Finished goods
Fertilizer and pesticides
Spareparts
Gasoline and lubricant
Others
Jumlah
233.285
304.138
Total
12.
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
Investasi plasma
Lain-lain
130.634
-
126.542
-
Plasma investment
Others
Jumlah
130.634
126.542
Total
Investasi plasma
Plasma investment
- 53 -
Perusahaan Inti/Nucleus
Lokasi/Location
Kalimantan Timur /
East Kalimantan
Kalimantan Timur /
East Kalimantan
Kalimantan Timur /
East Kalimantan
Kalimantan Barat /
West Kalimantan
Papua
Kalimantan Timur /
East Kalimantan
Kalimantan Timur /
East Kalimantan
Kalimantan Timur /
East Kalimantan
13.
Kalimantan Timur /
East Kalimantan
Kalimantan Barat /
West Kalimantan
Kalimantan Selatan /
South Kalimantan
Kalimantan Selatan /
South Kalimantan
Koperasi Susjetkri
Koperasi Bedaun Maju Bersama dan/and
Kumai Hulu Seberang
Koperasi Petak Sembelum dan/and
Mitra Koling
Koperasi Bulan Lembut, Sejahtera,
Raya Abadi, Datah Manuah Balai,
dan/and Sumber Alam Makmur Maju
Koperasi Rukmana Sari dan/and
Maju Bersama Senyiur
Koperasi Kayong Raya
Koperasi Mitra Usaha
Koperasi Mandani
TANAMAN PERKEBUNAN
13.
PLANTATIONS
1 Januari 2016/
January 1, 2016
Biaya perolehan/At cost :
Tanaman menghasilkan/
Mature plantations
Tanaman belum
menghasilkan/
Immature plantations
Pembibitan/Nursery
Jumlah/Total
7.779.565
Penambahan/
Additions
Pengurangan/ Reklasifikasi/
Deductions Reclassification
2.438.437
107.967
10.325.969
71.570
313
71.883
Akumulasi amortisasi/
Accumulated
amortization
1.225.853
96.642
9.100.116
514
514
31 Maret 2016/
March 31, 2016
144.125
7.923.690
(136.692)
(7.433)
0
2.373.315
100.333
10.397.338
1.322.495
9.074.843
- 54 -
1 Januari 2015/
January 1, 2015
Biaya perolehan/At cost :
Tanaman menghasilkan/
Mature plantations
Tanaman belum
menghasilkan/
Immature plantations
Pembibitan/Nursery
Jumlah/Total
Akumulasi amortisasi/
Accumulated
amortization
Nilai buku/Net book value
6.052.383
3.504.829
107.138
9.664.350
554.954
23.251
578.205
774.011
349.371
7.865
11.192
19.057
31 Desember 2015/
December 31, 2015
1.727.182
7.779.565
(1.613.481)
(11.230)
102.471
2.438.437
107.967
10.325.969
102.471
8.890.339
1.225.853
9.100.116
Lokasi
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
(dalam hektar)/
(in hectares)
(dalam hektar)/
(in hectares)
Location
Kalimantan
Papua
Sumatera
105.710
6.455
1.267
96.514
1.991
961
Kalimantan
Papua
Sumatera
Jumlah
113.432
99.466
Total
Lokasi
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
(dalam hektar)/
(in hectares)
(dalam hektar)/
(in hectares)
Location
Kalimantan
Papua
Sumatera
16.962
2.855
905
26.323
7.320
1.211
Kalimantan
Papua
Sumatera
Jumlah
20.722
34.854
Total
- 55 -
sebagai
14.
ASET TETAP
14.
1 Januari 2016/
January 1, 2016
Biaya perolehan/At cost
Pemilikan langsung/Direct acquisitions
Tanah/Land
Bangunan dan prasarana/
Buildings and land improvements
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Peralatan dan perabot/
Furniture, fixtures and equipment
Jumlah/Subtotal
Aset sewa pembiayaan/Leased assets
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Aset dalam konstruksi/
Constructions in progress
Jumlah/Total
Akumulasi penyusutan/Accumulated depreciation
Pemilikan langsung/Direct acquisitions
Bangunan dan prasarana/
Buildings and land improvements
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Peralatan dan perabot/
Furniture, fixtures and equipment
Jumlah/Subtotal
Aset sewa pembiayaan/Leased assets
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Jumlah/Total
Nilai Tercatat/Net Book Value
1.456.165
887
1.224.870
167
1.059.714
115
1.024
17.720
(2.086)
1.074.439
144.872
3.885.621
1.323
2.492
1.024
19.378
(2.086)
146.195
3.904.381
17.947
31 Maret 2016/
March 31, 2016
1.658
(17.469)
580.929
18.839
29
4.484.497
21.331
1.053
186.932
11.877
417.087
17.974
640
90.663
694.682
3.576
33.427
640
4.217
55
698.899
33.482
3.785.598
1.457.052
1.226.695
478
(1.909)
597.830
(2.086)
198.809
3.968
(2.086)
436.303
3.968
(2.086)
94.239
729.351
(3.968)
640
4.502.689
304
(2.086)
729.655
3.773.034
- 56 -
1 Januari 2015/
January 1, 2015
Biaya perolehan/At cost
Pemilikan langsung/Direct acquisitions
Tanah/Land
Bangunan dan prasarana/
Buildings and land improvements
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Peralatan dan perabot/
Furniture, fixtures and equipment
Jumlah/Subtotal
Aset sewa pembiayaan/Leased assets
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Aset dalam konstruksi/
Constructions in progress
Jumlah/Total
Akumulasi penyusutan/Accumulated depreciation
Pemilikan langsung/Direct acquisitions
Bangunan dan prasarana/
Buildings and land improvements
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Peralatan dan perabot/
Furniture, fixtures and equipment
Jumlah/Subtotal
Aset sewa pembiayaan/Leased assets
Mesin, kendaraan dan alat berat/
Machineries, vehicles and
heavy equipment
Jumlah/Total
Nilai Tercatat/Net Book Value
Beban penyusutan
sebagai berikut:
Penambahan/
Additions
Penyesuaian/
Adjustments
31 Desember 2015/
December 31, 2015
1.449.452
6.677
92
128
1.456.165
1.042.858
2.384
26.067
211.097
(5.402)
1.224.870
1.027.573
19.083
11.039
29.937
(5.840)
1.059.714
138.452
3.658.335
5.536
33.680
2.269
39.467
192
241.354
2.961
(8.281)
144.872
3.885.621
34.416
79
(10.888)
(5.660)
17.947
540.851
263.952
(230.466)
6.592
580.929
4.233.602
297.711
39.467
149.710
43.472
7.110
362.356
72.341
13.792
78.800
590.866
10.286
126.099
420
21.322
6.529
4.076
597.395
130.175
(7.349)
860
186.932
1.947
(5.765)
417.087
1.947
1.997
(2.908)
90.663
694.682
(1.947)
21.322
(4.441)
4.217
(7.349)
698.899
3.636.207
aset
tetap
4.484.497
3.785.598
dialokasikan
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
29.573
33.929
1.784
2.043
2.125
3.010
Jumlah
33.482
38.982
- 57 -
Manajemen
berpendapat
bahwa
nilai
pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset tetap yang
dipertanggungkan.
Penyesuaian
ditahun
2015
merupakan
penyesuaian
atas
klasifikasi
aset tetap
Perusahaan dan entitas anak menurut jenis aset.
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
Harga jual
Nilai tercatat
310
23
287
Selling price
Carrying value
Gain on sale of property, plant
and equipment
- 58 -
15.
15.
INTANGIBLE ASSETS
Goodwill
Software - bersih
Lisensi
Nilai perolehan
Dikurangi:
Akumulasi amortisasi
Saldo awal
Beban amortisasi
Saldo akhir
Jumlah - bersih
Cadangan penurunan nilai
Jumlah - bersih
Jumlah
1.154.759
4.049
1.154.759
4.502
77.052
77.052
28.896
963
29.859
47.193
11.199
25.043
3.853
28.896
48.156
11.199
35.994
36.957
1.194.802
1.196.218
Goodwill
Software - net
License
Cost
Less:
Accumulated amortization
Beginning balance
Amortization expense
Ending balance
Net
Allowance for impairment losses
Net carrying value
Total
- 59 -
16.
333.049
80.940
29.324
2.810
4.141
318.300
78.106
29.324
9.738
Jumlah
450.264
435.468
Total
UTANG BANK
17.
31 Maret 2016/
March 31, 2016
BANK LOANS
31 Desember 2015/
December 31, 2015
502.729
65.000
537.990
160.000
567.729
697.990
2.667.934
1.050.080
944.541
573.766
550.000
8.067
2.703.967
1.344.538
975.791
584.266
550.000
9.167
Jumlah
5.794.388
6.167.729
Total
1.866.699
-
1.103.040
1.103.040
U.S. Dollar
PT Bank Rakyat Indonesia (Persero) Tbk
ABN Amro Bank
Jumlah
1.866.699
2.206.080
Total
(42.642)
(44.846)
7.618.445
8.328.963
849.277
2.057.687
6.769.168
6.271.276
- 60 -
Entitas/
Entity
MAJ
TSP
STP
Fasilitas/
Facility
Jatuh Tempo/
Due Date
Jaminan/
Collateral
Tingkat Bunga
per tahun
(bunga mengambang)
Interest rate
per annum
(floating rate)
307.163
18/12/2018
373.500
374.000
18/12/2019
65.000
65.000
28/10/2016
78.685
31/12/2018
Fasilitas pinjaman tersebut telah dilunasi di Januari 2016/ This loan facility
has been fully paid in January 2016.
406.167
31/12/2022
406.167
70.000
28/08/2016
Fasilitas pinjaman tersebut telah dilunasi di Januari 2016/ This Loan facility
has been fully paid in January 2016.
25.000
28/08/2016
Fasilitas pinjaman tersebut telah dilunasi di Januari 2016/ This Loan facility
has been fully paid in January 2016.
150.000
30/06/2019
Fasilitas pinjaman tersebut telah dilunasi di Januari 2016/ This Loan facility
has been fully paid in January 2016.
- 61 -
Entitas/
Entity
28.523
ABP
dan/and
APN
573.765
BLP
328.000
761.000
Fasilitas/
Facility
Jatuh Tempo/
Due Date
Jaminan/
Collateral
Tingkat Bunga
per tahun
(bunga mengambang)/
Interest rate
per annum
(floating rate)
23/12/2017
Fasilitas pinjaman tersebut telah dilunasi di Januari 2016/ This Loan f acility
has been f ully paid in January 2016.
Fasilitas kredit sindikasi yang terdiri dari f asilitas A , committed term loan,
sebesar US$ 40.000.000 dan f asilitas B, revolving loan, sebesar US$
60.000.000./
Syndicated loan facility consist of facility A, committed term loan, up to
US$ 40,000,000 and facility B, revolving loan, up to US$ 60,000,000.
30/09/2016
Fasilitas pinjaman tersebut telah dilunasi pada Pebruari 2016/ This loan
facility is fully paid on Feb ruary 2016.
*****
537.990
08/07/2016
584.266
20/03/2020
1.103.040
ADS
334.000
785.500
**
Tanah dan perkebunan kelapa saw it./ Land and oil palm plantations.
****
Persediaan (Catatan 11); tanah, perkebunan kelapa saw it, pabrik kelapa
saw it, berserta bangunan, inf rastruktur dan peralatan pabrik (Catatan 13
dan 14), dan f asilitas bulking CPO./Inventories (Note 11); plantation, palm
oil mill, buildings, infrastructures, and palm oil mill equipment (Notes 13
and 14), and CPO b ulking facilities.
04/09/2022
Persediaan (Catatan 11); tanah, perkebunan kelapa saw it, pabrik kelapa
saw it, berserta bangunan, inf rastruktur dan peralatan pabrik (Catatan 13
dan 14). /Inventories (Note 11); oil palm plantation, palm oil mill,
b uildings, infrastructures, and palm oil mill equipment (Notes 13 and 14).
04/09/2022
- 62 -
Entitas/
Entity
Fasilitas/
Facility
Jatuh Tempo/
Due Date
Jaminan/
Collateral
Tingkat Bunga
per tahun
(bunga mengambang)/
Interest rate
per annum
(floating rate)
PCS
199.000
199.500
04/09/2022
SMS
189.400
189.700
04/09/2022
250.000
25/10/2023
MSP
300.000
18/12/2023
15/01/2018
Fasilitas pinjaman tersebut telah dilunasi di April 2016./ This loan facility has
been fully paid on April 2016. Dua (2) unit kantor yang berlokasi di Menara
Batavia Jakarta (Catatan 14)/Two (2) units of office located at Menara
Batavia, Jakarta (Note 14)
**
300.000
- 63 -
Entitas/
Entity
Fasilitas/
Facility
Jatuh Tempo/
Due Date
KPG
79.434
60.592
70.407
Jaminan/
Collateral
Tingkat Bunga
per tahun
(bunga mengambang)/
Interest rate
per annum
(floating rate)
12/09/2019
Tanah, perkebunan kelapa saw it, pabrik kelapa saw it, berserta bangunan,
mesin dan peralatan pabrik./Land, plantation, palm oil mill, buildings,
machineries, and palm oil mill equipment.
Fasilitas Kredit Investasi Pabrik Rp 221.500. Fasilitas ini terdiri dari:/Palm Oil
Mill Investment Loan Facility Rp 221,500. The facility consist of:
(i) Fasilitas Kredit Investasi Pokok sebesar Rp 203.000./Principal loan
amounting Rp 203,000.
(ii) Fasilitas Kredit investasi IDC sebesar Rp 18.500./ IDC amounting Rp
18,500.
12/09/2019
Tanah, perkebunan kelapa saw it, pabrik kelapa saw it, berserta bangunan,
mesin dan peralatan pabrik./Land, plantation, palm oil mill, buildings,
machineries, and palm oil mill equipment.
21/09/2023
***
PLS
410.409
363.768
12/12/2025
Tanah, perkebunan kelapa saw it, pabrik kelapa saw it, berserta bangunan,
infrastruktur dan peralatan pabrik./Land, oil palm plantation, palm oil mill,
***
SGA
754.623
668.865
12/12/2025
***
*
**
***
****
*****
- 64 -
18.
TRADE ACCOUNTS
PARTIES
Jumlah
THIRD
31 Desember 2015/
December 31, 2015
a. Berdasarkan pemasok
31 Maret 2016/
March 31, 2016
PAYABLE
a. By supplier
36.766
22.985
21.395
18.314
16.316
15.056
13.649
11.865
11.425
10.975
10.720
9.994
8.950
8.124
8.329
7.928
7.786
5.902
5.758
5.548
4.348
4.075
3.549
3.123
2.858
2.815
2.734
2.286
1.884
1.705
1.066
102.695
390.923
33.007
24.306
16.355
20.358
27.107
23.284
11.513
13.519
25.692
26.448
9.416
15.454
17.785
16.286
15.452
6.873
4.172
13.978
9.896
5.521
4.970
4.015
2.945
2.735
2.849
7.281
4.049
18.192
15.092
8.049
3.906
3.322
2.788
2.554
190.267
609.436
18.319
18.000
36.319
19.034
17.660
36.694
427.242
646.130
- 65 -
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
b.Berdasarkan umur
19.
170.897
287.697
76.904
81.176
51.269
46.996
86.088
108.643
72.946
90.756
Current
Past due
Below 30 days
31 - 60 days
61 - 90 days
Above 90 days
Jumlah
427.242
646.130
Total
Pihak ketiga
PT Wilmar Nabati Indonesia
PT Sinar Alam Permai
PT Sinar Mas Agro Resources and
Technology Tbk
PT Sumber Indah Perkasa
PT Sinar Jaya Inti Mulia
PT Sakti Mait Jaya Langit
PT Multi Nabati Sulawesi
PT Leidong West Indonesia
PT LDC Indonesia
Lain-lain
Jumlah
20.
b.By age
19.
ADVANCES RECEIVED
31 Maret 2016/
March 31, 2016
31 Desember 2015/
December 31, 2015
97.548
90.526
120.974
137.204
62.110
20.329
8.097
2.254
102
14.997
2.346
2.280
20.179
10.264
9.527
154
280.966
BEBAN AKRUAL
317.925
20.
Third parties
PT Wilmar Nabati Indonesia
PT Sinar Alam Permai
PT Sinar Mas Agro Resources and
Technology Tbk
PT Sumber Indah Perkasa
PT Sinar Jaya Inti Mulia
PT Sakti Mait Jaya Langit
PT Multi Nabati Sulawesi
PT Leidong West Indonesia
PT LDC Indonesia
Others
Total
ACCRUED EXPENSES
33.368
18.492
12.400
26.398
35.843
27.234
10.531
18.688
Jumlah
90.658
92.296
Total
- 66 -
UTANG PAJAK
21.
31 Maret 2016/
March 31, 2016
22.
TAXES PAYABLE
31 Desember 2015/
December 31, 2015
Pajak penghasilan:
Pajak kini
Pasal 21
Pasal 23
Pasal 25
Pajak Bumi dan Bangunan
32.145
9.534
756
11.668
19.059
11.124
16.173
492
39.737
19.663
Income taxes:
Current tax
Article 21
Article 23
Article 25
Land and property taxes
Jumlah
73.162
87.189
Total
22.
1.690
605
1.881
-
3.528
1.964
1.169
20
4.176
6.681
Total
- 67 -
23.
4.165
752
4.917
(741)
4.176
6.451
1.165
7.616
(935)
6.681
3.817
5.533
359
1.148
MODAL SAHAM
23.
CAPITAL STOCK
The stockholders of the Company based on the
record of PT BSR Indonesia, shares registrar,
are as follows:
11.000.000.000
34,89
1.100.000
9.660.451.346
30,64
966.045
10.864.839.654
34,47
1.086.484
31.525.291.000
100,00
3.152.529
Total
11.000.000.000
34,89
1.100.000
9.660.451.346
30,64
966.045
10.864.839.654
34,47
1.086.484
31.525.291.000
100,00
3.152.529
Total
- 68 -
2.532.500
0,01
253
697.500
0,00
Jumlah saham/
Number of shares
Saldo tanggal 1 Januari 2014
70
Saldo/
Balance
4.471.182.999
447.118
32.430.001
27.021.678.000
3.243
2.702.168
31.525.291.000
3.152.529
31.525.291.000
3.152.529
31.525.291.000
3.152.529
Manajemen Permodalan
Capital Management
- 69 -
8.190.350
84.702
8.105.648
6.584.752
24.
9.033.634
1.251.121
7.782.513
6.652.915
123,10%
24.
616.762
4.000.747
Entitas Anak/Subsidiaries
JMS
SGA
MAJ
STP
SKS
PLS
KPG
TSP
PSR
VMA
APN
ABP
AAN
AER
GES
MKJ
MSP
Jumlah/Total
Gearing ratio
3.383.985
116,98%
Total borrowings
Less: cash and cash equivalents
Net debt
Total equity
Harga
Pengalihan/
Transfer Price
Nilai Buku/
Net Book Value
484.192
175.617
56.250
321.073
4.995
68.250
40.000
18.882
14
19.350
105.458
2.500
2.500
2.500
87.800
85.999
186.990
690.813
291.349
154.115
496.400
22.370
148.884
90.128
55.963
3
18.576
165.553
3.925
3.925
3.925
26.482
53.890
52.831
(206.621)
(115.732)
(97.865)
(175.327)
(17.375)
(80.634)
(50.128)
(37.081)
11
774
(60.095)
(1.425)
(1.425)
(1.425)
61.318
32.109
134.159
1.662.370
2.279.132
(616.762)
- 70 -
KEPENTINGAN NONPENGENDALI
25.
31 Maret 2016/
March 31, 2016
NONCONTROLLING INTERESTS
31 Desember 2015/
December 31, 2015
1.972
30.195
38.156
8.776
41.033
7.139
2.381
995
234
(4.410)
72
1
(3.467)
81
(542)
(2)
2.192
29.035
36.924
8.505
39.805
7.046
2.364
1.775
245
(4.220)
74
1
(2.668)
139
(328)
(2)
122.614
120.887
(220)
1.160
1.232
271
1.227
92
18
(779)
(11)
(190)
(798)
(1)
(214)
(58)
(2)
(1.644)
2.854
2.665
1.539
1.253
466
483
(2.352)
(475)
(2.829)
(3.367)
50
(374)
80
(12)
1.727
(1.663)
- 71 -
PENDAPATAN USAHA
26.
31 Maret 2016/
March 31, 2016
NET SALES
31 Maret 2015/
March 31, 2015
a. Berdasarkan produk
Minyak kelapa sawit
Tandan Buah Segar
Inti kernel
Jumlah
a. By product
528.705
30.360
61.267
646.958
20.244
67.739
620.332
734.941
b. Berdasarkan Pelanggan
Pihak ketiga
PT Sinar Mas Agro Resources and
Technology Tbk
PT Wilmar Nabati Indonesia
PT Sinar Alam Permai
PT Leidong West Indonesia
PT Multi Nabati Sulawesi
PT Binasawit Abadi Pratama
PT Sumber Inti Perkasa
PT Multimas Nabati Asahan
PT LDC Indonesia
PT Sinar Jaya Inti Mulia
PT Berkah Emas Sumber Terang
PT Batara Elok
PT Karya Indah Alam Sejahtera
PT Buana Wira Lestari Mas
Lain -lain
Jumlah
171.690
108.609
73.975
73.333
71.750
36.208
26.187
12.292
11.911
7.695
26.682
304.476
126.489
136.874
7.068
13.826
12.390
14.500
14.420
14.151
7.806
82.941
Third Parties
PT Sinar Mas Agro Resources and
Technology Tbk
PT Wilmar Nabati Indonesia
PT Sinar Alam Permai
PT Leidong West Indonesia
PT Multi Nabati Sulawesi
PT Binasawit Abadi Pratama
PT Sumber Inti Perkasa
PT Multimas Nabati Asahan
PT LDC Indonesia
PT Sinar Jaya Inti Mulia
PT Berkah Emas Sumber Terang
PT Batara Elok
PT Karya Indah Alam Sejahtera
PT Buana Wira Lestari Mas
Others
620.332
734.941
Total
The above sales after sales discounts for threemonth periods ended March 31, 2016 and 2015
include sales to the following customers which
represent more than 10% of the net sales of the
respective period:
171.690
108.609
73.975
73.333
71.750
28%
18%
12%
12%
12%
Third parties
PT Sinar Mas Agro Resources
and Technology Tbk
PT Wilmar Nabati Indonesia
PT Sinar Alam Permai
PT Leidong West Indonesia
PT Karya Indah Alam Sejahtera
Jumlah
499.357
80%
Total
- 72 -
304.476
136.874
126.489
41%
19%
17%
Third parties
PT Sinar Mas Agro Resources
and Technology Tbk
PT Leidong West Indonesia
PT Wilmar Nabati Indonesia
Jumlah
567.839
77%
Total
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
27.
c. By currency
620.332
734.941
620.332
734.941
27.
Rupiah
Total
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
81.576
132.791
64.184
104.042
126.216
98.708
73.657
15.265
-
107.688
101.576
52.177
15.574
2.850
180.460
(126.044)
157.345
(133.932)
514.022
540.111
s
Selama periode-periode tiga bulan yang berakhir
31 Maret 2016 dan 2015, tidak terdapat
pembelian dari pemasok tunggal yang jumlahnya
melebihi 10% dari jumlah pembelian.
- 73 -
28.
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
Biaya karyawan
Biaya hukum dan profesi
Biaya sewa
Biaya perjalanan dinas dan entertain
Biaya penyusutan dan amortisasi
(Catatan 14)
Biaya telekomunikasi
Lain-lain (masing-masing kurang dari
Rp 2.000)
48.091
3.812
3.742
2.196
49.433
2.960
2.947
2.152
1.784
822
2.043
522
Staff cost
Legal and professional expenses
Rental expenses
Travelling and entertainment expenses
Depreciation and amortisation expenses
(Note 14)
Telecommunication expenses
3.299
8.887
Jumlah
63.746
68.944
29.
Total
BEBAN PENJUALAN
29.
SELLING EXPENSES
Selling expenses represent expenses for
transportation of fresh fruit bunches, crude palm
oil and kernel.
30.
Besarnya
imbalan
pasca-kerja
dihitung
berdasarkan peraturan yang berlaku, yakni
Undang-undang No. 13 Tahun 2003 tanggal
25 Maret 2003.
Interest risk
Penurunan
suku
bunga
obligasi
akan
meningkatkan liabilitas imbalan pasca kerja.
- 74 -
Risiko Gaji
Salary risk
Biaya jasa:
Biaya jasa kini
Beban bunga neto
Penyesuaian penerapan
revisi PSAK 24
10.316
Service cost:
Current service cost
Net interest expense
Adjustments due to adoption
of revised PSAK 24
22.301
(2.549)
(35.191)
(1.043)
1.766
1.230
-
2.996
7.063
4.922
(38.783)
2.996
(16.482)
Total
Movements of present value of unfunded longterm employee benefits liability are as follows:
32.091
(577)
31.514
- 75 -
32.091
32.091
32.091
1.766
1.230
64.830
7.063
4.922
(2.549)
(3.573)
31.514
(35.191)
(6.984)
32.091
- 76 -
Selanjutnya,
dalam
menyajikan
analisis
sensitivitas di atas, nilai kini liabilitas imbalan
kerja jangka panjang
dihitung dengan
menggunakan metode projected unit credit pada
akhir periode pelaporan, yang sama dengan
yang diterapkan dalam menghitung liabilitas
manfaat pasti yang diakui dalam laporan posisi
keuangan.
31.
31.
Entitas anak
Pajak kini
Pajak tangguhan
Jumlah
Jumlah
: Withdrawal rate/resignation
rate
INCOME TAX
Tax benefit (expense) of the Company and its
subsidiaries consists of the following:
31 Maret 2016/
March 31, 2016
Jumlah
PAJAK PENGHASILAN
Perusahaan/GEH
Pajak tangguhan
31 Maret 2015/
March 31, 2015
The Company/GEH
Deferred tax
971
2.967
971
2.967
(16.542)
26.247
(14.818)
9.187
9.705
(5.631)
Subtotal
10.676
(2.664)
Total
- 77 -
Subtotal
Subsidiaries
Current tax
Deferred tax
Pajak kini
Current tax
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
(78.236)
10.233
(70.849)
12.137
(7.387)
(1.904)
(80)
(1.756)
(1.836)
(10.939)
16.210
11.238
(17)
16.492
3.505
3.505
(5.718)
14.588
(129.166)
(32.810)
(16.542)
(14.818)
58.521
(13.981)
- 78 -
(26.511)
Pajak tangguhan
Deferred tax
Dikreditkan (dibebankan)
(dibebankan)
ke penghasilan
ke laba rugi/
komprehensif lain/
1 Januari/
Credited
January 1,
(charged) to income
2016
Credited (charged) to
31 Maret/
other comprehensive
March 31,
2016
Perusahaan/the Company
Aset (liabilitas) pajak tangguhan/
Deferred tax assets (liabilities)
Imbalan pasca kerja/
Post-employment benefit
55
(20)
35
2.800
1.429
32.291
17.038
(9.240)
(81)
2.800
30.862
Biaya ESOP/
ESOP Expense
17.038
(8.802)
(438)
Sewa pembiayaan/
Finance lease
Jumlah/Total
Entitas anak/Subsidiaries
Aset pajak tangguhan/
Deferred tax assets
Liabilitas pajak tangguhan/
Deferred tax liabilities
Jumlah/Total
Aset pajak tangguhan/
Deferred tax assets
Liabilitas pajak tangguhan/
Deferred tax liabilities
(81)
41.872
971
302.682
(6.792)
295.890
(746.195)
33.039
(713.156)
(443.513)
26.247
(417.266)
344.554
(5.821)
338.733
(746.195)
33.039
- 79 -
42.843
(713.156)
Dikreditkan (dibebankan)
(dibebankan)
ke penghasilan
ke laba rugi/
komprehensif lain/
1 Januari/
Credited
January 1,
(charged) to income
Credited (charged) to
2015
other comprehensive
income for the year
31 Desember/
December 31,
2015
Perusahaan/the Company
Aset (liabilitas) pajak tangguhan/
Deferred tax assets (liabilities)
Imbalan pasca kerja/
Post-employment benefit
2.329
1.415
(3.689)
55
2.800
33.153
(2.291)
2.800
30.862
17.038
Biaya ESOP/
ESOP Expense
17.038
(6.885)
(1.917)
(8.802)
(48)
(33)
(81)
48.387
(2.826)
(3.689)
41.872
227.280
79.018
(3.616)
302.682
(739.682)
(4.122)
(2.391)
(746.195)
(512.402)
74.896
(6.007)
(443.513)
275.667
76.192
(7.305)
344.554
(739.682)
(4.122)
(2.391)
(746.195)
Sewa pembiayaan/
Finance lease
Jumlah/Total
Entitas anak/Subsidiaries
Aset pajak tangguhan/
Deferred tax assets
Liabilitas pajak tangguhan/
Deferred tax liabilities
Jumlah/Total
Aset pajak tangguhan/
Deferred tax assets
Liabilitas pajak tangguhan/
Deferred tax liabilities
- 80 -
31 Maret 2016/
March 31, 2016
32.
31 Maret 2015/
March 31, 2015
(78.236)
10.233
(70.849)
12.137
(7.387)
(1.904)
(324)
(1.847)
(876)
971
9.705
324
(2.988)
10.676
(2.664)
32.
31 Maret 2016/
March 31, 2016
31 Maret 2015/
March 31, 2015
(69.287)
7.134
31.525.291.000
31.525.291.000
(2,20)
0,23
- 81 -
33.
NATURE
OF
RELATIONSHIP
AND
TRANSACTIONS WITH RELATED PARTIES
Nature of Relationship
is
and
34.
8.186
-
43.364
-
Short-term benefits
Long-term benefits
Jumlah
8.186
43.364
Total
34.
31 Maret 2016/
March 31, 2016
Mata uang asing
(angka penuh)/
Ekuivalen/
Foreign currency
(full amount)
Equivalent
Rp
Aset
Kas dan setara kas
USD
638.492
Jumlah aset
Liabilitas
Utang usaha
Beban akrual
Utang bank jangka panjang
8.453
31 Desember 2015/
December 31, 2015
Mata uang asing
(angka penuh)/
Ekuivalen/
Foreign currency
(full amount)
Equivalent
Rp
83.118.726
8.453
USD
USD
USD
2.743.334
91.650
141.000.000
36.319
1.213
1.866.699
2.661.300
572.527
160.000.000
1.146.041
Assets
Cash and cash equivalents
1.146.041
Total assets
36.694
7.894
2.206.080
Jumlah liabilitas
1.904.231
2.250.668
Liabilitas bersih
(1.895.778)
(1.104.627)
- 82 -
Net liabilities
35.
35.
- 83 -
a.
Tahap I
Tiga puluh persen (30%) dari opsi Saham
Program ESOP akan diterbitkan dan
dikeluarkan kepada Peserta Program ESOP
pada tanggal 27 Oktober 2010. Pada
tanggal 27 Oktober 2010, Perusahaan telah
membagikan sebanyak 60.556.237 opsi
saham.
a.
Phase I
Thirty percent (30%) of the ESOP
options will be issued and distributed to
the ESOP Program Participants from
October 27, 2010. On October 27, 2010,
the Company has distributed 60,556,237
stock options.
b.
Tahap II
Tiga puluh persen (30%) dari opsi Saham
Program ESOP akan diterbitkan dan
dikeluarkan kepada Peserta Program ESOP
pada tanggal 27 Oktober 2011. Pada
tanggal 27 Oktober 2011, Perusahaan telah
membagikan sebanyak 60.556.237 opsi
saham.
b.
Phase II
Thirty percent (30%) of the ESOP
options will be issued and distributed to
the ESOP Program Participants from
October 27, 2011. On October 27, 2011,
the Company has distributed 60,556,237
stock options.
c.
Tahap III
Empat puluh persen (40%) dari opsi
Saham Program ESOP akan diterbitkan
dan dikeluarkan kepada Peserta Program
ESOP pada tanggal 27 Oktober 2012. Pada
tanggal 27 Oktober 2012, Perusahaan telah
membagikan sebanyak 80.741.648 opsi
saham.
c.
Phase III
Forty percent (40%) of the ESOP options
will be issued and distributed to the ESOP
Program Participants from October 27,
2012. On October 27, 2012, the Company
has distributed 80,741,648 stock options.
Tahun/Year
2011
2012
2013
2014
2015
- 84 -
36.
Tahap II/Phase II
6,50%
6,63%
30,00%
30,00%
35,93%
30,05%
4 tahun/4 years 3 tahun dan 6 bulan/
3 years and 6 month
36.
LIABILITAS KONTINGENSI
37.
CONTINGENT LIABILITIES
The Group has implemented several plasma
program, under which the development cost of
the plasma plantations is financed by credit
facilities granted by designated banks to the
farmers through local cooperatives as the
representatives of the farmers. The outstanding
bank loans granted by the banks to the farmers
and guaranteed by one of the subsidiaries as at
end of the reporting period are as follows:
38.
Jumlah fasilitas
579.519
579.519
514.807
514.807
INFORMASI SEGMEN
38.
Facility amounts
Outstanding amount due by plasma
farmers
SEGMENT INFORMATION
Segmen Usaha
Primary Segments
- 85 -
Perkebunan/
Plantations
PENDAPATAN USAHA/NET SALES
Penjualan eksternal/External sales
Penjualan antar-segmen/Inter-segment sales
Jumlah pendapatan/Total revenues
Konsolidasian/
Consolidation
30.360
190.950
221.310
589.972
84.441
674.413
620.332
275.391
895.723
(275.391)
(275.391)
620.332
620.332
(336.480)
(452.933)
(789.413)
275.391
(514.022)
(115.170)
221.480
106.310
106.310
(17.574)
(23.792)
(23.792)
(6.218)
(63.746)
5.147
73.314
(171.582)
(3.887)
10.676
(121.388)
19.419.591
7.007.857
Perkebunan/
Plantations
PENDAPATAN USAHA/NET SALES
Penjualan eksternal/External sales
Penjualan antar-segmen/Inter-segment sales
Jumlah pendapatan/Total revenues
Beban pokok penjualan/Cost of goods sold
203.906
82.518
7.411.147
2.149.872
26.830.738
9.157.729
(10.161.274)
(1.560.532)
(67.560)
16.669.464
7.597.197
Konsolidasian/
Consolidation
66.129
183.807
249.936
668.812
69.585
738.397
734.941
253.392
988.333
(253.392)
(253.392)
734.941
734.941
253.392
(540.111)
(123.029)
(670.474)
(793.503)
126.907
67.923
194.830
194.830
(24.256)
(10.304)
(34.560)
(34.560)
102.651
(68.944)
8.500
17.290
(111.270)
4.387
(2.664)
Perkebunan/
Plantations
Laporan posisi keuangan konsolidasian/
Consolidated statements of financial position *
Segmen aset/Segment assets
Segmen liabilitas/Segment liabilities
19.339.947
9.537.396
- 86 -
57.619
160.270
7.149.743
1.977.514
26.489.690
11.514.910
(9.301.907)
(1.342.372)
7.569
Konsolidasian/
Consolidation
17.187.783
10.172.538
Segmen Geografis
Geographical Segments
31 Maret/ March 31, 2016
Sumatera
Penjualan/Sales
Lokal/L ocal
Eliminasi/Elimination
Kalimantan
1.428
891.530
(275.391)
1.428
Jumlah/
Total
Papua
2.765
895.723
(275.391)
2.765
620.332
616.139
Kalimantan
851
986.505
(253.391)
851
Jumlah/
Total
Papua
976
988.332
(253.391)
976
734.941
733.114
Singapore
429.616
3.774.955
(3.769.206)
429.616
5.749
Kalimantan
Papua
35.327.701
(20.880.187)
1.422.410
(306.254)
40.954.682
(24.955.647)
14.447.514
1.116.156
15.999.035
* Tidak termasuk aset pajak tangguhan dan pajak dibayar dimuka/Exclude deferred tax assets and prepaid taxes
- 87 -
Jumlah/
Total
Sumatera &
Sulawesi
Aset segmen/Segment assets *
Jumlah sebelum dieliminasi/
Total before elimination
Eliminasi/elimination
Jumlah setelah dieliminasi/
Total after elimination
Singapore
Kalimantan
Papua
Jumlah/
Total
673.773
-
5.196.951
(4.189.469)
35.622.384
(21.252.505)
1.455.533
(318.884)
42.948.641
(25.760.858)
673.773
1.007.482
14.369.879
1.136.649
17.187.783
* Tidak termasuk aset pajak tangguhan dan pajak dibayar dimuka/Exclude deferred tax assets and prepaid taxes
39.
MANAJEMEN
39.
FINANCIAL
RISK
MANAGEMENT
OBJECTIVES AND POLICIES
Kebijakan
manajemen
risiko
Perusahaan
disusun untuk mengidentifikasi dan menganalisa
risiko-risiko yang
dihadapi Grup dalam
menetapkan batasan risiko dan pengendalian
yang seharusnya, serta untuk mengawasi risiko
dan kepatuhan terhadap batasan yang telah
ditetapkan. Sistem dan kebijakan manajemen
risiko
ditelaah
secara
berkala
untuk
mencerminkan perubahan dalam kondisi pasar,
produk dan jasa yang ditawarkan. Perusahaan,
melalui pelatihan serta standar dan prosedur
pengelolaan, bertujuan untuk mengembangkan
lingkungan
pengendalian
dimana
semua
karyawan memahami tugas dan kewajibannya.
- 88 -
- 89 -
Suku Bunga/
Interest rate
%
Liabilitas/Liabilities
Bunga Mengambang/Floating Rate
Utang bank jangka pendek/
Short-term bank loans
- Rupiah
Utang bank jangka panjang/
Long-term bank loans
- Rupiah
- US$
12,6
11-14,5
3,2-6
Suku Bunga/
Interest rate
%
Liabilitas/Liabilities
Bunga Mengambang/Floating Rate
Utang bank jangka pendek/
Short-term bank loans
- Rupiah
Utang bank jangka panjang/
Long-term bank loans
- Rupiah
- US$
12,6
11-14,5
3,2-6
1 tahun/
1 year
567.729
678.659
170.618
1 tahun/
1 year
697.990
954.647
1.103.040
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
979.392
78.842
1.107.365
169.496
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
1.918.013
265.043
1.869.990
223.831
1.566.447
333.484
1.462.525
1.114.260
1.425.079
369.612
244.554
Jumlah/
Total
Biaya transaksi
Transaction cost
567.729
5.794.388
1.866.699
Jumlah/
Total
697.990
6.167.729
2.206.080
Nilai tercatat
Carrying value
567.729
(32.252)
(10.390)
Biaya transaksi
Transaction cost
5.762.136
1.856.309
Nilai tercatat
Carrying value
697.990
(32.207)
(12.639)
6.135.522
2.193.441
Risiko Kredit
Credit Risk
- 90 -
83.080
75.986
129.760
481.254
130.634
80.940
1.249.052
63.853
125.575
503.545
126.542
78.106
Jumlah
981.654
2.146.673
Total
Risiko Likuiditas
Liquidity Risk
- 91 -
Jumlah/Total
1-2 tahun/
1-2 years
> 5 tahun/
> 5 years
Jumlah/
Total
567.729
567.729
427.242
427.242
90.658
90.658
44.246
44.246
849.277
78.842
3.817
359
1.982.969
79.201
<= 1 tahun/
<= 1 year
Liabilitas yang diukur pada biaya amortisasi/
Liabilities measured at amortized cost
Utang bank jangka pendek/
Short-term bank loans
Utang usaha/
Trade accounts payable
Beban akrual/
Accrued expenses
Liabilitas lain-lain/
Other liabilities
Utang bank jangka panjang/
Long-term bank loans
Liabilitas sewa pembiayaan/
Finance lease liabilities
1-2 tahun/
1-2 years
1.276.861
1.276.861
1.899.931
1.899.931
3.513.534
3.513.534
> 5 tahun/
> 5 years
7.618.445
4.176
8.752.496
Jumlah/
Total
697.990
697.990
646.130
646.130
92.296
92.296
50.462
50.462
2.093.821
1.794.691
2.057.687
2.183.056
6.451
1.165
3.551.016
2.184.221
2.093.821
1.794.691
244.554
244.554
8.373.809
7.616
9.868.303
- 92 -
Risiko Lain-lain
Other Risks
Informasi berikut menjelaskan mengenai risikorisiko material yang menurut Grup dapat
berpengaruh terhadap hasil operasi dimasa
depan, kondisi keuangan dan yang kemungkinan
dapat menyebabkan perbedaan yang material
dari ekspektasi saat ini dan berpotensi memiliki
pengaruh yang kurang baik.
Faktor Eksternal:
External factors:
- 93 -
Faktor Internal:
Internal factors:
NILAI WAJAR
KEUANGAN
ASET
DAN
LIABILITAS
40.
- 94 -
41.
Noncurrent financial
interest rate
41.
liabilities
with
variable
MANAGEMENT
RESPONSIBILITY
AND
APPROVAL OF CONSOLIDATED FINANCIAL
STATEMENTS
The preparation and fair presentation of the
consolidated financial statements on pages 1 to
95 were the responsibilities of the management,
and were approved by the Directors and
authorised for issue on April 29, 2016.
********
- 95 -