Beruflich Dokumente
Kultur Dokumente
GIAA LKT Des 2015 PDF
GIAA LKT Des 2015 PDF
Halaman/
Page
SURAT PERNYATAAN DIREKSI
Laporan
Laba
Rugi
dan
Komprehensif Lain Konsolidasian
Penghasilan
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak berelasi
Pihak ketiga - setelah dikurangi cadangan
kerugian penurunan nilai sebesar
USD 5.487.220 pada 31 Desember 2015,
USD 6.599.637 pada 31 Desember 2014,
USD 2.844.443 pada 1 Januari 2014
Piutang lain-lain
Persediaan - bersih
Uang muka dan biaya dibayar dimuka
Pajak dibayar dimuka
ASSETS
5,45
519.972.655
434.327.498
480.429.053
6,45
2.318.588
2.747.485
3.895.720
119.209.053
17.581.553
91.631.231
177.104.409
80.030.516
117.876.342
8.349.932
85.204.399
134.765.800
27.243.487
141.661.109
9.158.363
91.325.429
90.118.503
19.934.137
CURRENT ASSETS
Cash and cash equivalents
Trade accounts receivables
Related parties
Third parties - net of allowance for
impairment loss of USD 5,487,220
in December 31, 2015, USD 6,599,637
in December 31, 2014 and USD 2,844,443
in January 1, 2014
Other receivables
Inventories - net
Advances and prepaid expenses
Prepaid taxes
1.007.848.005
810.514.943
836.522.314
1.012.753.651
204.469.384
399.772
104.990.625
786.933.317
388.883.491
545.647
119.650.511
617.623.057
500.366.435
972.087
34.850.834
867.089.209
55.390.166
4.648.523
2.193.585
50.228.066
922.994.362
26.818.510
6.047.329
5.411.785
45.279.420
895.017.840
22.020.790
6.822.881
7.275.144
76.167.174
2.302.162.981
2.302.564.372
2.161.116.242
JUMLAH ASET
3.310.010.986
3.113.079.315
2.997.638.556
TOTAL ASSETS
7
8
9
10
-3-
Catatan/
Notes
18,45
361.254.270
75.312.110
45.222.668
19,45
44.963.436
104.392.331
49.901.950
80.997.046
181.042.507
176.531.019
24.549.496
111.563.071
104.026.360
24.196.608
18.458.721
224.597.949
210.488.910
29.581.017
120.771.564
86.179.810
20.988.151
18.002.338
169.670.785
169.265.396
20.593.426
23,45
24
103.936.071
15.125.233
368.945.183
12.933.174
280.075.641
53.268.680
25
53.155.762
39.262.253
15.060.990
1.195.849.121
1.219.365.356
999.099.449
20
10
21
22
23,45
24
133.022.468
106.055.960
446.699.347
105.965.183
327.040.065
138.482.264
25
26
10
28
27
69.448.854
635.947.442
1.661.989
177.519.224
39.782.743
73.526.187
159.758.003
2.531.137
190.327.180
35.439.331
55.191.260
162.850.383
11.632.923
183.337.325
25.871.293
1.163.438.680
1.014.246.368
904.405.513
CURRENT LIABILITIES
Loan from banks and financial institution
Trade accounts payables
Related parties
Third parties
Other payables
Taxes payable
Accrued expenses
Unearned revenues
Advances received
Current maturities of
long term liabilities
Long-term loans
Lease liabilities
Estimated liability for aircraft return and
maintenance cost
29
30
32
1.309.433.569
(33.948.489)
2.770.970
1.309.433.569
(33.948.489)
2.770.970
1.146.031.889
4.548.037
2.770.970
33
6.081.861
(220.046.387)
(130.770.768)
933.520.756
17.202.429
6.081.861
(293.955.127)
(126.884.816)
863.497.968
15.969.623
5.529.919
83.242.722
(165.090.777)
1.077.032.760
17.100.834
EQUITY
Capital stock - Rp 459 par value per share for
Series A Dwiwarna share and Series B shares
Authorized - 1 of Series A Dwiwarna share
and 29,999,999,999 Series B shares
Issued and paid-up capital - 1 Series A
Dwiwarna shares and 25,868,926,632
Series B share at December 31, 2015 and
2014 and 22,640,995,999 at January 1, 2014
Additional paid-in capital
Stock option
Retained earnings
Deficit amounting USD 1,385,459,977 as of
January 1, 2012 was eliminated in connection
with quasi reorganization (Notes 54)
- Appropriated
- Unappropriated
Other comprehensive income
Equity attributable to owners of the company
Non controlling interest
950.723.185
879.467.591
1.094.133.594
Total Equity
3.310.010.986
3.113.079.315
2.997.638.556
14,31
34
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
-4-
2015
USD
Catatan/
Notes
Disajikan kembali
- Catatan 2/
As restated - Note 2
2014
USD
PENDAPATAN USAHA
Penerbangan berjadwal
Penerbangan tidak berjadwal
Lainnya
Jumlah Pendapatan Usaha
3.208.469.733
261.899.138
344.620.874
3.814.989.745
35
35
35
3.384.255.386
203.902.498
345.372.388
3.933.530.272
OPERATING REVENUES
Scheduled airline services
Non-scheduled airline services
Others
Total Operating Revenues
BEBAN USAHA
Operasional penerbangan
Pemeliharaan dan perbaikan
Tiket, penjualan dan promosi
Bandara
Pelayanan penumpang
Administrasi dan umum
Operasional hotel
Operasional transportasi
Operasional jaringan
Jumlah Beban Usaha
2.190.607.282
376.500.961
309.608.281
301.880.822
270.750.084
224.907.111
29.698.564
17.528.744
10.303.636
3.731.785.485
36
38
37
40
39
41
2.562.179.370
419.536.774
354.822.396
339.756.096
302.908.137
244.510.498
34.077.718
17.798.905
16.755.061
4.292.344.955
OPERATING EXPENSES
Flight operations
Maintenance and overhaul
Ticketing, sales and promotion
User charges and station
Passenger services
General and administrative
Hotel operation
Transportation operations
Network operation
Total Operating Expenses
(15.213.543)
(70.327.638)
(85.541.181)
168.745.441
(395.228.121)
(98.259)
6.597.482
(68.584.517)
4.193
12.091.904
(73.321.080)
106.660.147
(28.685.986)
42
43
(8.896.197)
45.309.635
36.413.438
(456.453.104)
10
77.974.161
87.541.825
(368.911.279)
26.847.140
53.298.802
(3.428.663)
(11.874.958)
(1.079.565)
22.338.912
(3.637.751)
37.786.093
(10.708.281)
(29.770)
(18.349.198)
(29.057.479)
(8.416.201)
(8.445.971)
(6.718.567)
29.340.122
71.255.594
(339.571.157)
76.480.236
1.493.925
77.974.161
(370.045.839)
1.134.560
(368.911.279)
70.022.788
1.232.806
34
34
71.255.594
0,00296
44
(339.571.157)
(0,01480)
(338.439.946)
(1.131.211)
-5-
Catatan/
Notes
Modal saham/
Capital stock
USD
Tambahan
modal
disetor/
Additional
paid-up
capital
USD
Opsi saham/
Stock option
USD
1.146.031.889
4.548.037
2.770.970
5.529.919
1.146.031.889
4.548.037
2.770.970
5.529.919
83.242.722
52.373.880
283.152
551.942
113.681.099
(30.438.377)
52.373.880
Sub jumlah/
Sub total
USD
Kepentingan
non
pengendali/
Non
controlling
interest
USD
Jumlah
ekuitas/
Total equity
USD
(163.951.715)
1.108.610.199
17.169.865
1.125.780.064
(1.139.062)
(31.577.439)
(165.090.777)
1.077.032.760
17.100.834
1.094.133.594
163.684.832
163.684.832
(33.197.028)
(33.197.028)
(216.325.595)
(1.139.062)
(217.464.657)
(69.031)
(31.646.470)
30
163.401.680
30
33
30
(3.075.606)
(3.075.606)
(3.075.606)
(2.507.044)
(2.507.044)
(2.507.044)
(376.645.907)
46.692.312
(8.456.581)
(29.770)
38.205.961
(338.439.946)
2.770.970
6.081.861
(293.955.127)
99.066.192
(225.921.238)
(29.770)
(126.884.816)
863.497.968
15.969.623
879.467.591
73.908.740
24.888.279
(18.065.950)
(10.708.281)
(3.885.952)
70.022.788
1.232.806
71.255.594
2.770.970
6.081.861
(220.046.387)
123.954.471
(243.987.188)
(10.738.051)
(130.770.768)
933.520.756
17.202.429
950.723.185
1.309.433.569
1.309.433.569
(33.197.028)
-
(33.948.489)
(33.948.489)
(551.942)
(1.131.211)
(339.571.157)
-6-
2015
USD
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pengeluaran kas kepada pemasok
Pengeluaran kas kepada karyawan
Kas dihasilkan dari operasi
Pembayaran bunga dan beban keuangan
Pembayaran pajak penghasilan
3.769.410.803
(3.102.317.745)
(405.976.381)
261.116.677
(69.855.783)
(11.861.546)
2014
USD
4.004.586.542
(3.559.997.794)
(427.671.220)
16.917.528
(58.915.533)
(12.154.779)
179.399.348
(54.152.784)
232.788.003
9.336.989
20.680.984
6.597.482
1.659.360
10.686.697
(315.919.637)
(70.282.089)
(43.135.095)
267.051.525
45.738.406
15.813.295
12.724.000
4.770.914
194.733
(302.532.646)
(168.937.917)
(51.659.502)
(16.528.215)
(26.363.964)
(12.115.837)
2.642.824
(14.763.356)
(40.791.017)
(14.973.819)
(8.606.557)
191.953
(199.952.498)
(255.779.988)
78.196.510
1.173.194.154
496.280.000
(676.547.731)
(892.533.705)
3.618.439
(67.483)
481.920.742
133.511.711
172.085.834
(371.971.858)
(162.680.475)
2.751.957
(2.883.214)
(753.205)
184.742
181.386.979
252.919.439
160.833.829
(57.013.333)
434.327.498
480.429.053
(75.188.672)
10.911.778
519.972.655
434.327.498
-7-
UMUM
a.
GENERAL
a.
PT
Garuda
Indonesia
(Persero)
Tbk
(Perusahaan) didirikan berdasarkan akta
No. 137 tanggal 31 Maret 1950 dari notaris
Raden Kadiman. Akta pendirian tersebut telah
disahkan oleh Menteri Kehakiman Republik
Indonesia
dalam
surat
keputusannya
No. J.A.5/12/10 tanggal 31 Maret 1950 serta
diumumkan dalam Berita Negara Republik
Indonesia Serikat No. 30 tanggal 12 Mei 1950,
tambahan No. 136. Perusahaan yang awalnya
berbentuk Perusahaan Negara, berubah
menjadi Persero berdasarkan Akta No. 8 tanggal
4 Maret 1975 dari Notaris Soeleman
Ardjasasmita, S.H., sebagai realisasi Peraturan
Pemerintah No. 67 tahun 1971. Perubahan ini
telah diumumkan dalam Berita Negara Republik
Indonesia No. 68 tanggal 26 Agustus 1975,
Tambahan No. 434.
1.
Angkutan
udara
niaga
berjadwal
untuk penumpang, barang dan pos dalam
negeri dan luar negeri;
1.
2.
2.
3.
3.
4.
4.
-8-
b.
5.
5.
6.
6.
7.
7.
8.
Jasa
layanan
kesehatan
personil
penerbangan, baik untuk keperluan sendiri
maupun pihak ketiga.
8.
b.
Susunan
pengurus
Perusahaan
per
31 Desember 2015 berdasarkan Akta No. 4
tanggal 15 Mei 2015 dari Aulia Taufani, S.H.,
M.Kn., notaris di Kabupaten Tangerang dan
31 Desember 2014 berdasarkan Akta No. 4
tanggal 18 Desember 2014 dari Aulia Taufani,
S.H., M.Kn., notaris di Kabupaten Tangerang
adalah sebagai berikut:
-9-
Komisaris utama
Komisaris
Komisaris independen
Direktur Utama
Direktur Keuangan dan Risiko
Direktur Komersial
Direktur Teknik & Pengelolaan
Armada
Direktur Layanan
Direktur Operasi
Direktur Sumber Daya Manusia
& Umum
c.
31 Desember 2015/
31 Desember 2014/
Iw an Joeniarto
Nicodemus P. Lampe
Novianto Herupratomo
Iw an Joeniarto
Novianto Herupratomo
c.
Sekretaris Perusahaan
Audit internal
d.
31 Desember 2014/
December 31, 2014
Hasan M Sudjono
Regina Jansen Arsjah
Prasetyo Suhardi
Heri Akhyar
Sri Mulyati
Prasetyo Suhardi
Ike Andriani
Sri Mulyati
Independent Commissioners
31 Desember 2015/
December 31, 2015
Komite Audit
Ketua
Anggota
President Commissioner
Commissioners
d.
Corporate Secretary
Internal Audit
- 10 -
Audit Committee
Chairman
Members
2.
2.
Entitas Anak
e.
Consolidated Subsidiaries
T ahun operasi
31 Desember 2014/
Persentase
komersial/
kepemilikan/
Start of
Percentage of
commercial
31 Desember 2015/
Catatan 2)/
Domicile
ownership
operation
USD
USD
%
PT Abacus Distribution Systems
(Disajikan kembali -
Domisili/
Jakarta
Indonesia (ADSI)**)
95,00
1996
7.743.001
6.644.616
99,99
2002
312.994.597
254.002.027
99,99
2005
29.455.937
28.769.085
99,99
2012
245.462.136
165.739.543
100,00
2014
191.737.536
67.941.988
komputerisasi reservasi/
Computerize reservation
system services provider
Jakarta
Jakarta
Jakarta
Paris
(GIHF)**)
- 11 -
T ahun operasi
31 Desember 2014/
Persentase
komersial/
kepemilikan/
Start of
Percentage of
commercial
31 Desember 2015/
Catatan 2)/
Domicile
ownership
operation
USD
USD
%
PT Gapura Angkasa (GA)
Jakarta
Jakarta
(Disajikan kembali -
Domisili/
Denpasar
Jakarta
Jakarta
Jakarta
Jakarta
Lombok
Sydney
Korea
Jepang/
Japan
Bandung
Jakarta
PT GIH Indonesia *)
Jakarta
Jakarta
Jakarta
Jakarta
Jasa Groundhandling/
Groundhandling services
Hotel, jasa boga dan
penjualan tiket/
Hotel, catering,
ticketing services
Hotel
Jasa boga pesawat/
Aircraft catering services
Biro perjalanan wisata/
Travel agent
Jasa transportasi/
Transportation services
Penjualan tiket/ Ticketing
Hotel
58,75
1998
72.837.271
62.536.995
99,99
1973
212.486.909
219.855.982
99,99
99,99
1974
1974
23.278.984
94.394.387
25.402.334
93.621.341
99,99
1967
7.173.363
6.952.233
99,99
1989
25.807.101
27.336.691
99,87
99,99
1989
1988
19.124.331
11.174.450
2.848.649
10.362.933
99,99
1981
4.228.112
5.598.666
60,00
2008
656.359
611.706
60,00
2009
4.011.412
4.671.514
61,89
99,99
1989
2010
3.154.573
894.268
4.181.068
1.098.480
60.00
2012
708.769
1.425.816
99,99
2.171.475
2.249.240
99,99
60,00
Dalam tahap
pengembangan/
Under development
stage
2003
2014
803.478
255.758
976.954
369.511
Nilai Aset Bersih GA per 10 Desember 2014/ Net Assets of GA as of December 31, 2014
Jumlah prosentase transaksi pembelian saham/ Percentage of shares acquired
Nilai Aset Bersih GA yang dibeli/ Net Assets of GA acquired
Harga beli/ Investment proceed
Selisih Transaksi Restrukturisasi Entitas Sepengendali/ Differences Restructuring Transactions
28.703.595
21,25%
6.099.514
8.606.558
(2.507.044)
Domisili/
Domicile
Jakarta
Kegiatan
usaha utama/
Main business
activities
Persentase
kepemilikan/
Percentage of
ownership
%
Jasa Ground
Handling/
Groundhandling
services
58,75
Tanggal operasi
komersial/
Start of
commercial
operations
1998
1.183.854
16.268.563
31 Desember 2015/
December 31, 2015
GA
USD
31 Desember 2014/
December 31, 2014
GA
USD
Aset
72.589.134
62.536.995
Assets
Liabilitas
Modal y ang diatribusikan kepada
pemilik entitas induk
Kepentingan non pengendali
43.500.631
36.543.788
17.089.496
11.999.008
15.271.009
10.722.198
Liabilities
Equity attributable to owners
of the Company
Non-controling interest
Jumlah
72.589.135
62.536.995
Total
Pendapatan
Beban
98.550.496
94.681.592
101.786.930
98.916.883
Laba
3.868.904
2.870.047
Prof it
2.272.981
1.595.923
1.686.193
1.183.854
3.868.904
2.870.047
1.709.367
1.200.194
14.788.859
(454.494)
(319.113)
Rev enue
Expenses
3.095.297
5.779.608
5.841.556
4.057.162
- 13 -
2.
2.
Amandemen
terhadap
PSAK
1
memperkenalkan terminologi baru untuk
laporan
laba
rugi
komprehensif.
Berdasarkan
amandemen
terhadap
PSAK 1, laporan laba rugi komprehensif
telah diubah namanya menjadi laporan
laba rugi dan penghasilan komprehensif
lain. Amandemen terhadap PSAK 1
mempertahankan opsi untuk menyajikan
laba rugi dan penghasilan komprehensif lain
baik sebagai suatu laporan tunggal atau
disajikan dalam dua laporan terpisah tetapi
berturut-turut.
Namun,
amandemen
terhadap
PSAK
1,
mengharuskan
tambahan pengungkapan dalam bagian
penghasilan komprehensif lain dimana pospos dari penghasilan komprehensif lain
dikelompokkan menjadi dua kategori: (1)
Tidak akan direklasifikasi lebih lanjut ke laba
rugi; dan (2) akan direklasifikasi lebih lanjut
ke laba rugi ketika kondisi tertentu
terpenuhi.
Specific
transitional
provisions
are
applicable to first-time application of
PSAK 24 (revised 2013). The Group has
applied the relevant transitional provisions
and restated the comparative amounts on a
retrospective basis.
- 15 -
KEWAJIBAN LANCAR
Aset pajak tangguhan
119.650.511
34.850.834
107.412.835
29.535.572
2.531.137
190.327.180
11.632.923
183.337.325
2.997.485
1 40.352.566
16.987.753
141.410.675
(287.873.266)
(126.884.816)
88.772.641
(165.090.777)
(253.830.286)
(120.487.161)
119.211.018
(163.951.715)
15.969.623
17.100.834
12.773.917
17.169.865
EKUITAS
Saldo laba
Komponen lain dari ekuitas
Kepentingan non pengendali
2014
Setelah disajikan
kembali/
After restatement
USD
BIAY A OPERASI
Operasional penerbangan
Tiket, penjualan dan promosi
Bandara
Pemeliharaan dan perawatan
Pelay anan penumpang
Umum dan administrasi
Operasional hotel
Operasional transportasi
Operasional jaringan
Kerugian selisih kurs
MANFAAT PAJAK
RUGI TAHUN BERJALAN
PENGHASILAN KOMPREHENSIF LAIN
Pengukuran kembali kewajiban
imbalan penuh
Selisih kurs karena penjabaran
laporan keuangan
Pajak penghasilan terkait
2.562.179.370
354.822.396
339.756.096
419.536.774
302.908.137
244.510.498
34.077.718
17.798.905
16.755.061
(8.896.197)
Sebelum disajikan
kembali/
Before restatement
USD
2.562.248.361
354.841.560
338.999.993
420.886.843
302.933.051
246.049.326
34.077.718
17.798.905
16.763.284
(7.065.398)
87.541.825
88.563.047
(368.911.279)
(371.974.942)
(11.874.958)
(8.416.201)
(3.637.751)
(8.660.298)
(6.606.490)
OPERATING EXPENSES
Flight operations
Ticketing, sales and promotion
User charges and station
Maintenance and ov erhaul
Passenger serv ices
General and administrativ e
Hotel operation
Transportation operation
Network operation
Loss on f oreign exchange
TAX BENEFITS
LOSS FOR THE CURRENT Y EAR
OTHER COMPREHENSIVE INCOME
Remeasurement of def ined
benef it obligation
Exchange dif f erences on
translating f oreign operations
Related income tax
- 16 -
PSAK 50 (revisi
Keuangan: Penyajian
2014),
Instrumen
Financial
Amendemen
terhadap
PSAK
50
mengklarifikasi persyaratan penerapan
transaksi saling hapus. Secara khusus,
amendemen tersebut mengklarifikasi arti
dari saat ini memiliki hak yang dapat
dipaksakan secara hukum untuk melakukan
saling
hapus
dan
realisasi
dan
penyelesaian
secara
simultan.
Amendemen tersebut juga mengklarifikasi
pajak penghasilan yang terkait dengan
distribusi kepada pemegang instrumen
ekuitas dan biaya transaksinya dicatat
sesuai dengan PSAK 46 (revisi 2014).
- 17 -
Instrumen
Amandemen
terhadap
PSAK
60
menambahkan persyaratan pengungkapan
transaksi termasuk pengalihan aset
keuangan. Amandemen ini dimaksudkan
untuk memberikan transparansi yang lebih
besar terkait eksposur risiko jika aset
keuangan dialihkan tetapi entitas yang
mengalihkan tetap memilih keterlibatan
berkelanjutan
atas
aset
tersebut.
Amandemen tersebut juga mensyaratkan
pengungkapan jika aset keuangan dialihkan
tidak
merata
sepanjang
periode.
Selanjutnya, entitas disyaratkan untuk
mengungkapkan tentang hak saling hapus
dan pengaturan terkait (sebagai contoh
persyaratan penyerahan jaminan) untuk
instrumen keuangan berdasarkan perjanjian
menyelesaikan secara neto yang dapat
dipaksakan dan perjanjian serupa.
PSAK
65,
Konsolidasian
Laporan
Financial
Keuangan
PSAK
65,
Statements
Consolidated
Financial
- 18 -
- 19 -
b.
b.
Standar
Standard
Penyesuaian
Improvement
PSAK
65:
Laporan
Keuangan
Konsolidasian tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi,
PSAK
65:
Consolidation
Financial
Statements about Investment Entities:
Applying the Consolidation Exception,
- 20 -
3.
a.
3.
Pernyataan Kepatuhan
SUMMARY
POLICIES
a.
b.
OF
SIGNIFICANT
ACCOUNTING
Statement of Compliance
The consolidated financial statements have
been prepared in accordance with Indonesian
Financial
Accounting
Standards.
These
consolidated financial statements are not
intended to present the financial position, results
of operations and cash flows in accordance with
accounting principles and reporting practices
generally accepted in other countries and
jurisdictions.
Dasar Penyusunan
b.
Basis of Preparation
Dasar
penyusunan
laporan
keuangan
konsolidasian adalah biaya historis, kecuali
properti dan instrumen keuangan tertentu yang
diukur pada jumlah revaluasian atau nilai wajar
dan basis akrual kecuali untuk penyusunan
laporan arus kas konsolidasian pada setiap akhir
periode pelaporan, yang dijelaskan dalam
kebijakan akuntansi di bawah ini. Mata uang
penyajian yang digunakan untuk penyusunan
laporan keuangan konsolidasian adalah mata
uang Dolar Amerika Serikat (USD).
- 21 -
Dasar Konsolidasian
c.
Laporan
keuangan
konsolidasian
menggabungkan laporan keuangan Perusahaan
dan entitas yang dikendalikan oleh Perusahaan
dan entitas anak (termasuk entitas terstruktur).
Pengendalian tercapai dimana Perusahaan
memiliki kekuasaan atas investee; eksposur
atau hak atas imbal hasil variabel dari
keterlibatannya
dengan
investee;
dan
kemampuan
untuk
menggunakan
kekuasaannya
atas
investee
untuk
mempengaruhi jumlah imbal hasil investor.
Basis of Consolidation
The
consolidated
financial
statements
incorporate the financial statements of the
Company and entities (including structured
entities) controlled by the Company and its
subsidiaries. Control is achieved where the
Company has the power over the investee; is
exposed, or has rights, to variable returns from
its involvement with the investee; and has the
ability to use its power to affect its returns.
- 22 -
d.
Kombinasi Bisnis
d.
Business Combinations
Acquisitions of businesses are accounted for
using the acquisition method. The consideration
transferred in a business combination is
measured at fair value, which is calculated as the
sum of the acquisition-date fair values of the
assets transferred by the Group, liabilities
incurred by the Group to the former owners of
the acquiree, and the equity interests issued by
the Group in exchange for control of the
acquiree.
Acquisition-related
costs
are
recognized in profit or loss as incurred.
- 24 -
- 25 -
e.
e.
f.
f.
- 27 -
31 Desember 2015/
31 Desember 2014/
g.
0,0001
1,0924
0,8302
0,7069
0,7296
1,4825
0,0001
1,2165
0,8380
0,7574
0,8214
1,5571
g.
h.
Aset Keuangan
i.
Financial Assets
Financial assets are recognized when a group
entity becomes a party to the contractual
provisions of the instruments.
- 28 -
- 29 -
- 30 -
- 31 -
j.
j.
- 32 -
k.
Instrumen ekuitas
Equity instruments
Liabilitas keuangan
diamortisasi
biaya
perolehan
Persediaan
k.
Inventories
Inventories are stated at the lower of cost and net
realizable value. Cost is determined using the
weighted average method. Net realizable value
is the estimated selling price in the ordinary
course of business less all estimated costs of
completion and costs necessary to make the
sale.
l.
Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line method.
- 33 -
- 34 -
n.
o.
Properti Investasi
n.
Investment Properties
Aset Tetap
o.
- 36 -
Rangka Pesaw at
Mesin
Simulator
Rotable parts
Aset pemeliharaan
Inspeksi rangka pesaw at
Overhaul mesin
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
18 - 27
18 - 27
10
12
18 - 22
18 - 22
10
12
Airframe
Engine
Simulator
Rotable parts
Maintenance assets
Airframe inspection
Engine overhaul
40
3-5
2 - 10
- 37 -
p.
q.
p.
q.
- 38 -
r.
If the recoverable amount of an asset (or cashgenerating unit) is estimated to be less than its
carrying amount, the carrying amount of the
asset (or cash-generating unit) is reduced to its
recoverable amount. An impairment loss is
recognized immediately in profit or loss, unless
the relevant asset is carried at a revalued
amount, in which case the impairment loss is
treated as a revaluation decrease (as disclosed
in Note 3o).
Sewa
r.
Leases
Sebagai Lessee
As Lessee
- 39 -
t.
s.
Beban Tangguhan
t.
Deferred Charges
Other charges that meet the asset recognition
criteria are deferred and amortized using the
straight-line method over their beneficial periods.
u.
v.
v.
Perusahaan
menyelenggarakan
program
Garuda Miles yang menyediakan penghargaan
perjalanan kepada anggotanya berdasarkan
akumulasi jarak tempuh. Sebagian pendapatan
penumpang
diatribusikan
terhadap
penghargaan perjalanan yang diestimasi dan
dihitung berdasarkan ekpektasi penggunaan
penghargaan tersebut, ditangguhkan sampai
penghargaan digunakan dan dicatat sebagai
pendapatan diterima dimuka. Penghargaan
yang
tidak
digunakan
diakui
sebagai
pendapatan pada saat masa berlaku habis.
w.
w.
Post-Employment
Benefits
Benefits
and
Long-Term
Imbalan Pasca-Kerja
Post-Employment Benefits
- 42 -
x.
y.
Long-Term Benefits
Provisi
x.
Provision
Pajak Penghasilan
y.
Income Tax
z.
z.
- 44 -
a)
a)
b)
b)
c)
c)
Saham
Manajemen
dan
4.
Kuasi-Reorganisasi
ff.
Quasi-Reorganization
DAN
4.
CRITICAL ACCOUNTING
ESTIMATES
JUDGEMENTS
AND
- 47 -
i.
i.
ii.
i.
i.
Estimated Useful
Equipment
Lives
of
Property
and
ii.
ii.
Dimana
ada
suatu
komitmen
untuk
mempertahankan pesawat yang disewa dalam
perjanjian sewa operasi, suatu penyisihan
dibuat selama masa sewa untuk kewajiban
pengembalian sewa yang telah ditetapkan
dalam perjanjian sewa. Suatu penyisihan ini
didasarkan pada pengalaman yang telah terjadi,
saran pabrikan dan, mana yang lebih tepat,
kewajiban konstruktif dalam menentukan nilai
sekarang dari biaya masa yang akan datang
diperkirakan atas inspeksi yang signifikan
kerangka badan pesawat besar dan overhaul
mesin. Perkiraan ini harus dibuat sehubungan
dengan waktu pemeliharaan. Nilai tercatat
liabilitas estimasi telah diungkapkan dalam
Catatan 25.
iii.
iv.
Income Tax
In certain circumstances, the Group may not be
able to determine the exact amount of its current
or future tax liabilities due to ongoing
investigations by, or negotiations with, the
taxation authority. Uncertainties exist with
respect to the interpretation of complex tax
regulations and the amount and timing of future
taxable income. In determining the amount to be
recognized in respect of an uncertain tax liability,
the Group applies similar considerations as it
would use in determining the amount of a
provision to be recognized in accordance with
PSAK 57, Provisions, Contingent Liabilities and
Contingent Asset. Income tax is disclosed in
Note 10c.
- 49 -
v.
v.
vi.
- 50 -
5.
5.
31 Desember 2015/
31 Desember 2014/
USD
USD
Kas
Cash on hand
Rupiah
Dolar Amerika Serikat
Mata uang asing lainny a
Jumlah Kas
2.091.104
1.539.272
18.033
930.890
131.130
172.568
2.240.267
2.642.730
Bank
Rupiah
U.S. Dollar
Other f oreign currencies
Total Cash on hand
Banks
87.945.474
31.708.763
Bank Mandiri
22.693.876
20.872.110
Bank Mandiri
19.128.107
35.861.887
3.230.055
2.013.201
455.601
Bank Mega
1.236.620
421.235
Bank Mega
295.364
819.557
Citibank N.A.
69.903.920
84.256.120
Citibank N.A.
55.635.367
10.136.962
Bank of China
33.571.578
15.485.385
Bank of China
10.190.948
12.908.505
7.219.004
16.514.276
Bank Permata
6.946.516
4.066.847
Bank Permata
4.873.130
1.248.953
4.388.796
3.173.272
3.590.401
1.396.139
1.736.171
2.507.923
1.344.033
1.687.653
1.303.476
35.077
CIMB Niaga
1.091.627
509.615
CIMB Niaga
Mizuho Bank
756.521
970.941
Mizuho Bank
Banca di Roma
753.488
839.503
Banca di Roma
Bank Muamalat
571.556
2.124.710
Bank Muamalat
541.912
417.150
520.954
898.907
466.883
973.116
366.976
214.874
288.497
346.065
221.633
579.203
10.233
425.253
1.271.060
1.419.125
344.107.377
253.274.727
- 51 -
31 Desember 2015/
31 Desember 2014/
USD
USD
Deposito berjangka
Time deposits
Bank Mega
89.724.030
6.645.763
38.915.737
83.835.343
6.996.646
18.444.890
869.880
321.543
Bank Mandiri
Bank Mega
Bank Mandiri
Pihak ketiga
Third parties
Bank Muamalat
16.119.477
65.475.884
8.191.374
321.543
Bank Bukopin
6.129.511
3.154.924
Bank Bukopin
Bank Permata
2.899.601
Bank Permata
Bank BTPN
1.812.251
Bank BTPN
Bank UOB
1.449.801
Bank UOB
371.723
161.919
Bank Danamon
144.980
48.232
173.625.011
178.410.041
Jumlah
519.972.655
434.327.498
Total
Bank Jatim
Bank Muamalat
Bank CIMB Niaga
per tahun:
time deposit
Rupiah
4,5% - 10,25%
4,25% - 10,75%
Rupiah
0,75% - 3,00%
1,00% - 5,75%
U.S. Dollar
31 Desember 2015/
31 Desember 2014/
USD
USD
267.518.306
160.690.131
192.678.442
154.666.038
Renmimbi China
50.010.620
31.855.512
Chinese Renmimbi
Dolar Australia
12.035.240
17.620.548
Australian Dollar
Y en Jepang
8.239.562
13.068.509
Japanese Y en
Euro
4.779.139
5.886.899
Euro
4.413.595
3.213.102
Singapore Dollar
2.683.330
3.538.724
Singapore Dollar
Won Korea
Baht Thailand
2.104.528
1.683.686
2.228.024
1.137.166
Korean Won
Thailand Dollar
Poundsterling Inggris
1.471.173
2.397.388
Dolar Hongkong
1.361.168
1.658.579
Hongkong Dollar
924.460
2.202.971
5.995
360.441
2.051.722
1.815.155
519.972.655
434.327.498
U.S. Dollar
Rupiah
Taiwan Dollar
Other currencies (each
- 52 -
6.
PIUTANG USAHA
a.
6.
Berdasarkan Debitur
By Debtors
31 Desember 2015/
31 Desember 2014/
USD
USD
PT Jiwasray a
710.006
646.754
PT Pos Indonesia
572.383
1.000.506
544.607
440.786
PT Angkasa Pura II
256.939
404.396
PT Angkasa Pura II
135.069
124.230
Kementrian Agama RI
18.196
16.062
Lain-lain
81.388
114.751
2.318.588
2.747.485
Jumlah
Pihak ketiga
PT Pos Indonesia
Others
Total
Third parties
Jasa penerbangan
Agen penumpang
34.278.320
34.677.506
Passenger agents
Agen kargo
14.075.716
15.539.489
Cargo agents
Perusahaan penerbangan
8.995.006
9.244.903
Airlines
Kartu kredit
4.918.520
5.953.843
Credit cards
Lain-lain
5.449.221
4.898.204
Others
67.716.783
70.313.945
56.979.490
54.162.034
124.696.273
124.475.979
Sub jumlah
Non jasa penerbangan
Jumlah
Cadangan kerugian penurunan nilai
Jumlah - bersih
b.
PT Jiwasray a
(5.487.220)
(6.599.637)
119.209.053
117.876.342
121.527.641
120.623.827
b.
Sub total
Non airlines serv ices
Total
Allowance f or impairment loss
Total - net
By Currency
31 Desember 2015/
31 Desember 2014/
USD
USD
Rupiah
52.243.119
58.554.907
Rupiah
35.889.108
38.032.436
U.S. Dollar
Won Korea
5.842.010
3.504.654
Korean Won
Y en Jepang
5.312.832
6.532.578
Japanese Y en
4.012.773
2.511.506
3.928.512
1.840.851
Renmimbi China
3.220.315
2.410.669
Chinese Renmimbi
Euro
2.818.350
3.294.955
Euro
Dolar Australia
2.090.078
2.972.414
Australian Dollar
953.828
706.343
Singapore Dollar
10.703.936
6.862.151
Other currencies
127.014.861
127.223.464
Dolar Singapura
Mata uang lainny a
Jumlah
Cadangan kerugian penurunan nilai
Jumlah - bersih
(5.487.220)
121.527.641
- 53 -
(6.599.637)
120.623.827
Total
Allowance f or impairment loss
Total - net
c.
c.
31 Desember 2015/
31 Desember 2014/
USD
USD
83.649.039
89.742.524
Jatuh tempo
Not y et due
Past due
1 - 60 hari
15.997.153
17.158.457
61 - 180 hari
7.666.370
5.218.172
61 - 180 day s
8.288.246
4.451.603
5.926.833
4.053.071
121.527.641
120.623.827
Jumlah
1 - 60 day s
Jangka waktu rata-rata kredit penjualan adalah 30 60 hari untuk tahun-tahun yang berakhir
31 Desember 2015 dan 2014. Bunga tidak dikenakan
kepada pelanggan yang umur piutang usahanya telah
jatuh tempo.
31 Desember 2015/
31 Desember 2014/
USD
USD
Saldo awal
6.599.637
2.844.443
Beginning balance
Penambahan
1.873.763
3.843.064
Addition
Pemulihan
(2.986.180)
Saldo akhir
5.487.220
(87.870)
6.599.637
Recov ery
Ending balance
31 Desember 2015/
31 Desember 2014/
USD
USD
1.170.831
3.289.481
Penilaian kolektif
702.932
553.583
Collectiv e assessments
1.873.763
3.843.064
Jumlah
Total
- 54 -
7.
PIUTANG LAIN-LAIN
7.
OTHER RECEIVABLES
31 Desember 2015/
31 Desember 2014/
USD
USD
6.784.871
Piutang pegawai
2.612.614
2.744.459
3.185.847
2.517.089
Lain-lain
4.998.221
3.088.384
Others
Jumlah
17.581.553
8.349.932
Total
- 55 -
8.
PERSEDIAAN
8.
INVENTORIES
31 Desember 2015/
31 Desember 2014/
USD
USD
Suku cadang
76.812.786
66.846.766
Spare parts
Jasa boga
12.464.443
15.208.350
Catering
Dokumen tiket
1.021.124
991.742
Lain-lain
3.532.656
3.552.348
Jumlah
93.831.009
86.599.206
Total
(2.199.778)
(1.394.807)
Jumlah bersih
91.631.231
85.204.399
Net amount
Saldo awal
Others
31 Desember 2015/
31 Desember 2014/
USD
USD
1.394.807
444.835
Penambahan
881.582
1.097.330
Pemulihan
(76.611)
Saldo akhir
Ticketing document
2.199.778
(147.358)
1.394.807
Beginning balance
Additions
Recov ery
Ending balance
Manajemen
berpendapat
bahwa
penyisihan
penurunan nilai persediaan tersebut cukup untuk
menutup kerugian yang mungkin timbul dari
penurunan nilai persediaan.
- 56 -
9.
9.
31 Desember 2015/
31 Desember 2014/
USD
USD
79.884.510
66.923.530
Prepaid rent
Sewa pesawat
52.216.303
40.961.267
Aircraf t rental
Perawatan pesawat
15.625.958
244.934
Suku cadang
12.187.444
7.737.208
Spare parts
Bahan bakar
3.903.193
3.370.655
Fuel
Sewa gedung
3.082.130
4.901.046
Building rental
Asuransi
2.347.583
2.646.311
Insurance
Perjalanan dinas
2.033.673
1.605.012
Duty trip
Lain-lain
5.823.615
6.375.837
Others
177.104.409
134.765.800
Jumlah
10. PERPAJAKAN
a.
Aircraf t maintenance
Total
10. TAXATION
a.
Prepaid Taxes
31 Desember 2015/
31 Desember 2014/
USD
USD
Perusahaan
The Company
Lebih Bay ar
Tahun 2015
2.272.938
Y ear 2015
Tahun 2014
5.096.888
7.600.394
Y ear 2014
Tahun 2013
7.521.917
54.716.988
1.279.908
Other tax
63.366.722
15.122.311
Sub total
Y ear 2013
Subsidiaries
3.232.884
Y ear 2015
Tahun 2014
3.349.425
5.390.914
Y ear 2014
Tahun 2013
337.651
1.733.604
Y ear 2013
1.536.746
9.743.834
3.459.912
16.663.794
12.121.176
80.030.516
27.243.487
Jumlah
- 57 -
Total
b.
c.
b.
c.
- 58 -
d.
Utang Pajak
d.
Taxes Payable
31 Desember 2015/
31 Desember 2014/
USD
USD
Perusahaan
The Company
Pajak penghasilan
Income taxes
Pasal 21
1.240.893
692.857
Article 21
Pasal 22
7.629
671.651
Article 22
37.828
17.939
Pasal 23
1.396.818
382.023
Pasal 26
2.059.448
50.929
8.297.493
7.392.809
Pasal 4(2)
54.774.773
12.203
Sub jumlah
67.814.882
9.220.411
Entitas anak
Article 23
Article 26
Value Added Taxes
Other taxes
Sub total
Subsidiaries
Pajak penghasilan
Income taxes
Pasal 21
2.265.072
3.419.601
Article 21
Pasal 23
673.841
379.581
Article 23
Pasal 25
281.004
150.845
Article 25
Pasal 4 (2)
178.561
35.631
Article 4 (2)
Pasal 26
294.928
73.018
Article 26
Pasal 29
7.518.098
2.139.341
747.532
2.120.376
1.191.672
554.649
31.456
365.268
Other taxes
13.182.164
9.238.310
80.997.046
18.458.721
Jumlah
e.
Article 4 (2)
e.
Article 29
Value Added Taxes
Sub total
Total
2015
USD
Pajak kini
Perusahaan
Entitas anak
Jumlah pajak kini
(16.146.760)
(16.146.760)
(9.268.154)
(9.268.154)
Current tax
The Company
Subsidiaries
Total current tax
Pajak tangguhan
Perusahaan
Entitas anak
Jumlah pajak tangguhan
(8.543.661)
(3.662.023)
(12.205.684)
94.547.308
2.481.697
97.029.005
(219.026)
87.541.825
(333.542)
(28.685.986)
- 59 -
Pajak Kini
Current Tax
2015
USD
Laba (rugi) sebelum pajak menurut
laporan laba rugi dan penghasilan
komprehensif lain konsolidasian
Eliminasi dan peny esuaian
Laba (rugi) sebelum pajak Perusahaan
Perbedaan temporer:
Beban peny isihan piutang
ragu-ragu
Beban peny isihan penurunan
nilai persediaan
Beban peny usutan
Penurunan nilai aset
Penurunan inv estasi Merpati
Perbedaan perlakuan aset
pemeliharaan
Beban imbalan pasca kerja
Beban emisi saham
Sub jumlah
Perbedaan y ang tidak dapat
diperhitungkan menurut f iskal:
Sewa pembiay aan
Penghasilan y ang dikenakan
pajak f inal
Beban y ang tidak dapat
diperhitungkan menurut f iskal
Beban emisi saham
Keuntungan perolehan aset A330
Sub jumlah
Laba (rugi) f iskal sebelum kompensasi
kerugian f iskal
Kompensasi rugi f iskal
Rugi f iskal 2013 - setelah
peny esuaian SKP diterima
tahun 2015
Rugi f iskal 2014 y ang dapat
diperhitungkan
Akumulasi Rugi f iskal
106.660.147
(72.091.606)
34.568.541
(456.453.104)
(5.237.317)
(461.690.421)
(480.211)
12.880.631
(8.430)
22.088.715
(5.222.126)
-
496.050
7.942.844
44.785.396
4.588.112
(11.461.331)
(10.017.805)
(5.101.188)
24.636.007
(11.050.484)
(3.118.571)
81.159.985
(15.652.057)
(37.632.694)
(34.078.715)
(15.658.608)
51.578.823
1.848.051
62.318.253
(3.075.607)
57.832.075
63.783.419
31.315.404
(316.747.017)
(37.720.783)
(38.123.573)
(316.747.017)
(323.152.396)
(354.870.590)
- 60 -
2015
USD
Perusahaan
Beban pajak kini
2014
USD
-
(378.155)
(894.801)
(150.213)
(849.769)
(2.272.938)
(2.272.938)
Entitas anak
Beban pajak kini
PT Garuda Maintenance Facility
Aero Asia
PT Aero Wisata dan entitas anak
PT Abacus Distribution Sy stems
Indonesia
PT Aero Sy stems Indonesia
Garuda Indonesia Holdings France
PT Gapura Angkasa
Jumlah
Dikurangi pajak dibay ar dimuka
Lebih bay ar pajak kini
(3.438.116)
(1.105.357)
(571.753)
(2.485.168)
(7.600.394)
(7.600.394)
10.569.212
3.968.376
Disajkan sebagai:
Pajak dibay ar dimuka
Utang pajak
Bersih
4.029.331
2.841.455
277.882
117.542
20.941
1.192.807
16.146.760
(11.861.546)
4.285.214
165.310
2.232.058
9.268.154
(12.519.727)
(3.251.573)
(3.232.884)
7.518.098
4.285.214
(5.390.914)
2.139.341
(3.251.573)
The Company
Current tax expense
Less prepaid taxes
Income tax - Article 15
Income tax - Article 22
Income tax - Article 23
Income tax - Article 25
Sub total
Current tax ov er pay ment
Subsidiaries
Current tax expense
PT Garuda Maintenance Facility
Aero Asia
PT Aero Wisata and subsidiaries
PT Abacus Distribution Sy stems
Indonesia
PT Aero Sy stems Indonesia
Garuda Indonesia Holdings France
PT Gapura Angkasa
Total
Less prepaid taxes
Current tax ov er pay ment
Presented as:
Prepaid tax
Tax pay able
Net
Pajak Tangguhan
Deferred Tax
1 Januari/
January 1,
2015
USD
Aset (Kewajban) pajak tangguhan
Perusahaan
Beban penyisihan piutang
ragu-ragu
Beban penyisihan penurunan
nilai persediaan
Penyusutan
Penurunan nilai aset
Penurunan investasi Merpati
Penyisihan piutang
jangka panjang
Perbedaan perlakuan aset
pemeliharaan
Provisi estimasi biaya
pengembalian dan
pemeliharaan pesawat
Beban imbalan pasca kerja
Akumulasi Rugi Fiskal
Jumlah
Entitas anak
PT Citilink Indonesia
PT Abacus Distribution
Systems Indonesia
PT Garuda Maintenance
Facility Aero Asia
PT Aero Wisata dan
entitas anak
PT Gapura Angkasa
Jumlah
Aset pajak tangguhan - bersih
Dikreditkan
(dibebankan)
ke laporan
laba rugi/
Credited
(charged) to
profit or loss
for the year
USD
Dicatat di
penghasilan
komprehensif
lain/
Recognized
in other
comprehensive
income
USD
Penjabaran
Laporan
Keuangan/
Translation
Adjustment
USD
31 Desember/
December 31,
2015
USD
4.746.025
(118.081)
4.627.944
211.028
(31.774.844)
(1.060.603)
1.147.028
(1.812)
7.799.853
64.414
-
(1.227.533)
-
209.216
(25.202.524)
(996.189)
1.147.028
8.431.316
(1.972)
8.429.344
(37.448.997)
(8.506.267)
(45.955.264)
21.368.399
25.124.460
88.717.650
79.461.462
2.654.204
(2.504.451)
(7.929.549)
(8.543.661)
68.441
(1.159.093)
24.022.604
22.688.450
80.788.101
69.758.709
(2.984.523)
(453.590)
17.540.876
20.978.988
8.656
120.321
12.852.829
69.085
(1.295.616)
42.580
908.972
12.466.185
2.204.684
4.083.462
40.189.048
534.175
(643.797)
(4.347.181)
(167.121)
(94.828)
202.089
(322.198)
(489.840)
(812.038)
2.249.540
2.854.997
35.231.919
119.650.511
(12.890.842)
(957.003)
(812.038)
104.990.625
(250.672)
(12.475)
(55.543)
(318.690)
(2.280.465)
697.633
(67.019)
306.553
(1.343.298)
(2.531.137)
685.158
(122.562)
306.553
(1.661.989)
- 61 -
Dicatat di
(dibebankan)
penghasilan
ke laporan
komprehensif
laba rugi/
lain/
Credited
Recognized
Penjabaran
laporan
(charged) to
in other
keuangan/
1 Januari 2014/
profit or loss
comprehensive
T ranslation
31 Desember 2014/
January 1, 2014
income
Adjustments
USD
USD
USD
USD
USD
Perusahaan
T he Company
Allowance for impairment loss of accounts
7.147.927
(2.401.902)
4.746.025
95.770
115.258
211.028
(28.976.084)
receivable
Allowance for decline in value of inventories
4.701.077
(7.499.837)
(31.774.844)
(1.040.291)
(20.311)
(1.060.602)
1.147.028
1.147.028
4.225.574
4.205.742
8.431.316
(40.062.410)
2.613.413
(37.448.997)
pemeliharaan pesawat
13.748.833
7.619.566
21.368.399
25.987.200
(1.839.675)
976.935
25.124.460
Impairment of asset
Maintenance assets
Estimated liabilities for aircraft rerurn and
maintenance cost
Post employment benefits
779.643
(779.643)
9.530.895
79.186.755
88.717.650
(8.562.943)
94.547.308
(6.522.902)
79.461.463
15.855.587
4.194.607
928.794
20.978.988
65.890
16.877
(13.682)
69.085
Entitas anak
PT Citilink Indonesia
Depreciation
Subsidiaries
PT Citilink Indonesia
PT Abacus Distribution Systems Indonesia
13.065.708
(1.059.820)
846.941
12.852.829
2.388.550
(86.119)
16.304
(114.051)
2.204.684
PT Gapura Angkasa
3.475.099
(1.012.927)
710.055
911.235
4.083.462
PT Gapura Angkasa
34.850.834
2.052.618
2.488.412
797.184
40.189.048
26.287.891
96.599.926
(4.034.490)
797.184
119.650.511
Jumlah
Aset pajak tangguhan - bersih
Liabilitas pajak tangguhan - bersih
Subsidiaries
(103.458)
(179.630)
32.416
(250.672)
(2.966.522)
608.709
(41.166)
118.514
(2.280.465)
(3.069.980)
429.079
(8.750)
118.514
(2.531.137)
106.660.147
(456.453.104)
(26.665.037)
114.113.276
2015
USD
T otal
Deferred tax asset - net
Deferred tax liabilities - net
Entitas anak
PT Aero Systems Indonesia
PT Aero Wisata dan entitas anak
(462.013)
(2.119.424)
560.488
(28.685.986)
- 62 -
(5.929.776)
87.541.825
(15.945.855)
(4.695.820)
31 Desember 2015/
31 Desember 2014/
USD
USD
826.618.920
606.698.350
186.134.731
180.234.967
1.012.753.651
786.933.317
Total
Jumlah
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
A330
Saldo awal
Penambahan
Pengurangan
Saldo akhir
159.333.216
42.473.431
(88.318.266)
113.488.381
189.873.807
179.663.642
(210.204.233)
159.333.216
A330
Beginning balance
Additions
Deductions
Ending balance
A320
Saldo awal
Penambahan
Pengurangan
Saldo akhir
83.742.958
41.239.313
(76.218.464)
48.763.807
73.273.288
36.027.459
(25.557.789)
83.742.958
A320
Beginning balance
Additions
Deductions
Ending balance
116.987.900
265.135
(105.442.530)
11.810.505
219.297.500
23.280.314
(115.894.874)
(9.695.040)
116.987.900
B777-300ER
Beginning balance
Additions
Deductions
Transf er out to B737-800 MAX
Ending balance
9.664.720
2.107.666
(11.772.386)
-
B737-800 NG
Beginning balance
Additions
Transf er out to B737-800 MAX
Ending balance
B777-300ER
Saldo awal
Penambahan
Pengurangan
Dialihkan ke B737-800 MAX
Saldo akhir
B737-800 NG
Saldo awal
Penambahan
Dialihkan ke B737-800 MAX
Saldo akhir
- 63 -
31 Desember 2015/
31 Desember 2014/
USD
USD
B737-800 MAX
B737-800 MAX
Saldo awal
Beginning balance
21.467.426
21.467.426
6.521.265
27.988.691
21.467.426
Saldo awal
4.467.370
Beginning balance
Penambahan
1.278.912
Additions
Pengurangan
(5.746.282)
-
B737-800 NG
Penambahan
Saldo akhir
CRJ1000 NextGen
ATR 72-600
Saldo
2.418.000
2.418.000
Penambahan
4.933.991
2.577.130
1.371.750
6.310.427
Pengurangan
(7.511.121)
(2.748.186)
Flight Simulator
Deductions
Ending balance
ATR 72-600
Balance
Flight Simulator
Saldo awal
4.933.991
204.469.384
388.883.491
Saldo akhir
Jumlah
PT Aeronurti Catering
Services
Jumlah/Total
Ending balance
CRJ1000 NextGen
Saldo akhir
PT Aeroprima
B737-800 NG
Additions
Beginning balance
Additions
Deductions
Ending balance
Total
Bidang usaha/
Tempat
kedudukan/
Main business
Domicile
Percentage of
Ownership
%
Jakarta
Jakarta
31 Desember 2015/
31 Desember 2014/
40,00
347.063
477.417
45,00
52.709
399.772
68.230
545.647
- 64 -
PT Aeroprima
Saldo awal tahun
Bagian rugi bersih
Selisih kurs penjabaran
Saldo akhir tahun
PT Aeronurti Catering Serv ices
Saldo awal tahun
Bagian rugi bersih
Selisih kurs penjabaran
Saldo akhir tahun
31 Desember 2014/
December 31, 2014
USD
477.417
(34.041)
(96.313)
347.063
846.645
(376.188)
6.960
477.417
PT Aeroprima
Balance at beginning of y ear
Equity in net loss
Translation adjustment
Balance at end of y ear
68.230
(6.138)
(9.383)
52.709
125.442
(58.259)
1.047
68.230
PT Aeroprima
31 Desember 2015/ 31 Desember 2014/
December 31, 2015
December 31, 2014
USD
USD
Aset
2.476.607
3.080.500
614.926
653.807
Assets
Liabilitas
Ekuitas y ang dapat
diatribusikan kepada pemilik
Kepentingan non pengendali
Jumlah
1.632.861
1.915.812
633.249
551.866
506.248
337.498
2.476.607
698.813
465.875
3.080.500
(7.790)
(10.533)
614.926
56.068
45.873
653.807
Liabilities
Equity attributable to owners
of the Group
Non-controling interest
Total
4.392.330
(4.477.433)
(85.103)
4.136.895
(5.077.367)
(940.472)
Pendapatan
Beban
Rugi
Rugi dan penghasilan
komprehensif lain y ang dapat
diatribusikan kepada:
Pemilik
Kepentingan non pengendali
Jumlah rugi dan penghasilan
komprehensif lain untuk
tahun berjalan
1.159.829
(1.173.470)
(13.641)
876.699
(1.006.164)
(129.465)
(51.062)
(34.041)
(564.284)
(376.188)
(7.503)
(6.138)
(71.206)
(58.259)
(85.103)
(940.472)
(13.641)
(129.465)
- 65 -
Rev enue
Expenses
Loss
Biaya Perolehan/revaluasi:
Aset pesawat
Pemilikan langsung
Rangka pesawat
Mesin
Simulator
Rotable parts
Aset pemeliharaan
Rangka pesawat
Mesin sewa
Pemugaran kabin pesawat
Aset sewa pembiayaan
Rangka pesawat
Mesin
Pemugaran kabin pesawat
Pengembangan aset sewa
Aset non-pesawat
Pemilikan langsung
Peralatan
Perangkat keras
Kendaraan
Mesin
Instalasi
Tanah
Hak atas tanah
Bangunan dan prasarana
Aset dalam penyelesaian
Aset sewa
Kendaraan
Perangkat keras
Pengembangan aset sewa
Bangunan
Bangun, kelola, alih
Bangunan dan prasarana
Mesin
Instalasi
Jumlah
Selisih kurs
Jumlah
sebelum
penyesuaian
revaluasi/
Surplus
Total before
revaluation
adjustment
revaluasi/
Revaluations
surplus
31 Desember 2015/
December 31, 2015
USD
USD
USD
1 Januari 2015/
January 1, 2015
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
penjabaran/
Currency
conversion
USD
USD
USD
USD
USD
31 Desember 2015/
December 31, 2015
Biaya perolehan/
Revaluasi/
Cost
Revaluation
USD
USD
161.309.195
194.127.134
97.677.170
148.312.198
24.296.519
253.044
4.372.406
(1.723.358)
(25.683.718)
(539.555)
1.774.626
-
159.585.837
194.514.561
97.930.214
152.145.049
7.132.421
4.969.391
-
166.718.258
199.483.952
97.930.214
152.145.049
97.930.214
152.145.049
166.718.258
199.483.952
-
49.531.939
156.067.249
-
10.992.307
27.497.368
5.240.462
(551.619)
(33.694.006)
(5.026.175)
27.255.394
59.972.627
149.870.611
27.469.681
59.972.627
149.870.611
27.469.681
59.972.627
149.870.611
27.469.681
457.783.880
119.604.251
28.033.601
75.636.636
507.048
-
(2.018.275)
-
(1.774.626)
(27.255.394)
-
456.009.254
118.093.024
778.207
75.636.636
456.009.254
118.093.024
778.207
75.636.636
456.009.254
118.093.024
778.207
75.636.636
224.358.018
7.326.574
91.394.762
9.949.624
6.549.135
120.436.938
62.202
92.584.399
56.865.396
3.557.175
230.567
3.432.869
1.700.096
601.406
383.512
4.258.598
6.903.885
(1.379.554)
(6.147.904)
(105.092)
(20.672)
(168.099)
11.528.595
(3.264.889)
(916.480)
1.965.220
76.952
(65.337)
41.032.148
(56.780.925)
(2.032.427)
(4.007.122)
(1.034.349)
(714.840)
(9.864.496)
(4.023.600)
(320.833)
236.031.807
4.292.252
83.756.125
12.475.499
6.512.653
110.890.617
62.202
133.830.873
6.499.424
19.250.250
874.208
-
236.031.807
4.292.252
83.756.125
12.475.499
6.512.653
130.140.867
62.202
134.705.081
6.499.424
236.031.807
4.292.252
83.756.125
12.475.499
6.512.653
62.202
6.499.424
130.140.867
134.705.081
-
15.582.327
-
3.971.126
(30.598)
-
15.551.729
3.971.126
15.551.729
3.971.126
15.551.729
3.971.126
12.128.177
944.334
(371.504)
462.495
(293.657)
12.869.845
12.869.845
12.869.845
1.621.940
119.151
120.426
20.729
-
(22)
(13.277)
-
(706.237)
-
(60.479)
(9.266)
(11.829)
855.202
117.337
108.596
855.202
117.337
108.596
855.202
117.337
108.596
2.111.599.995
110.774.652
(77.442.830)
(2.697.332)
(22.403.496)
2.119.830.988
32.226.270
2.152.057.258
1.521.009.100
631.048.158
- 66 -
Acquisition Cost/Revaluation:
Aircraft assets
Direct Acquisition
Airframes
Engines
Simulators
Rotable parts
Maintenance assets
Airframes
Engines
Cabin refurbishment
Leased assets
Airframes
Engines
Cabin refurbrishment
Leasehold improvement
Non aircraft assets
Direct Acquisition
Equipment
Hardware
Vehicles
Engines
Installation
Land
Land right
Buildings and infrastructure
Assets under construction
Leased assets
Vehicles
Hardware
Leasehold improvement
Buildings
Building, operate, transfer
Buildings and infrastructure
Engines
Installation
Total
Jumlah
sebelum
penyesuaian
Selisih kurs
revaluasi/
Surplus
penjabaran/
Total before
revaluasi/
1 Januari 2015/
Penambahan/
Pengurangan/
Reklasifikasi/
Currency
revaluation
Revaluation
31 Desember 2015/
January 1, 2015
Additions
Deductions
Reclassification
conversion
adjustment
surplus
USD
USD
USD
USD
USD
USD
USD
USD
Akumulasi penyusutan:
Accumulated depreciation:
Asset pesawat
Aircraft assets
Pemilikan langsung
Direct Acquisition
Rangka pesawat
38.285.978
26.771.711
(1.162.756)
63.894.933
63.894.933
Airframes
Mesin
39.526.878
46.049.305
(22.994.863)
628.513
63.209.833
63.209.833
Engines
Simulator
53.098.251
4.309.996
57.408.247
57.408.247
Simulators
118.830.636
5.112.415
(202.693)
123.740.358
123.740.358
Rotable parts
Rotable parts
Aset pemeliharaan
Rangka pesawat
Mesin sewa
Pemugaran kabin pesawat
Maintenance assets
15.749.456
6.191.353
(551.619)
21.389.190
21.389.190
Airframes
104.197.707
37.342.381
(33.694.006)
107.846.082
107.846.082
Engines
1.591.878
(5.026.175)
27.255.394
23.821.097
23.821.097
Cabin refurbishment
Leased assets
419.467.935
5.279.572
(628.513)
424.118.994
424.118.994
Airframes
Mesin
74.947.042
4.934.641
(2.018.275)
77.863.408
77.863.408
Engines
27.575.333
130.934
(27.255.394)
450.873
450.873
28.093.890
7.176.917
35.270.807
35.270.807
Cabin refurbishment
Leasehold improvement
Non aircraft assets
Pemilikan langsung
Peralatan
Direct Acquisition
165.440.274
9.766.407
(1.260.160)
5.315.964
309.578
80.815.206
8.206.237
Mesin
4.294.074
Instalasi
Perangkat keras
Kendaraan
416.029
(1.999.752)
172.362.798
172.362.798
(2.217.647)
3.407.895
3.407.895
Equipment
Hardware
(3.295.859)
(878.259)
(3.727.028)
81.120.297
81.120.297
Vehicles
2.005.662
(104.904)
(777.227)
5.417.605
5.417.605
Engine
3.879.340
632.904
(577.289)
3.934.955
3.934.955
Installation
5.199
5.199
5.199
1.793.003
7.254.514
(20.672)
(1.995.209)
7.031.636
7.031.636
Land right
Buildings & Infrastructure
Aset sewa
Kendaraan
Perangkat keras
Leased assets
36.149
415.281
(5.521)
445.909
445.909
885.027
2.332.986
3.218.013
3.218.013
Vehicles
Hardware
Leasehold improvement
5.990.812
2.223.369
(67.361)
(177.219)
7.969.601
7.969.601
Buildings
4.877
(22)
(115.339)
(83.746)
833.897
833.897
Mesin
119.151
689
(13.277)
(8.382)
98.181
98.181
Instalasi
120.427
(12.185)
108.242
108.242
1.188.605.633
176.600.847
(70.345.281)
(529.591)
(9.363.558)
1.284.968.050
1.284.968.050
Jumlah
Nilai tercatat
922.994.362
867.089.209
- 67 -
Jumlah
sebelum
penyesuaian
Surplus
Total before
revaluasi/
31 Desember 2014/
December 31, 2014
Penambahan/
Pengurangan/
Reklasifikasi/
Currency
revaluation
Revaluations
31 Desember 2014/
Biaya perolehan/
Revaluasi/
January 1, 2014
Additions
Deductions
Reclassification
conversion
adjustment
surplus
Cost
Revaluation
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
24.667.572
67.839.366
94.776.895
4.532.323
20.038.684
2.900.275
Rotable parts
136.930.314
11.158.333
Jumlah
revaluasi/
penjabaran/
1 Januari 2014/
Biaya Perolehan/revaluasi:
Aset pesawat
Pemilikan langsung
Rangka pesawat
Mesin
Simulator
Aset pemeliharaan
Rangka pesawat
Mesin sewa
Aset sewa pembiayaan
Rangka pesawat
Mesin
Pemugaran kabin pesawat
Pengembangan aset sewa
Aset non-pesawat
Pemilikan langsung
Peralatan
Perangkat keras
Kendaraan
Mesin
Instalasi
Tanah
Hak atas tanah
Bangunan dan prasarana
Aset dalam penyelesaian
Pengembangan aset sewa
Bangunan
Bangun, kelola, alih
Bangunan dan prasarana
Mesin
Instalasi
Selisih kurs
(1.823.889)
-
172.839.340
92.412.135
-
202.039.235
178.466.296
97.677.170
223.551
148.312.198
38.356.668
108.560.154
11.625.058
58.283.952
(449.787)
(10.776.857)
614.627.621
186.222.911
50.874.174
74.320.636
21.141.639
26.654.835
1.316.000
(2.413.125)
(22.840.573)
-
(175.572.255)
(93.273.495)
-
215.253.514
5.870.640
90.841.355
10.096.539
6.111.426
93.830.316
62.202
87.737.466
36.425.753
9.765.019
410.001
4.959.806
777.199
406.573
44.356
3.724.129
23.151.368
(740.471)
(3.476.506)
(240.677)
(87.702)
(1.933.004)
(1.118.182)
187.358
1.045.933
(522.284)
253.415
(450.021)
968.490
(1.500.791)
7.726.491
4.453.279
2.040.703
285.312
440.544
769.406
-
1.953.898.572
206.112.235
(45.900.773)
(40.730.040)
15.660.838
-
161.309.195
194.127.134
97.677.170
97.677.170
161.309.195
194.127.134
-
148.312.198
148.312.198
49.531.939
156.067.249
49.531.939
156.067.249
49.531.939
156.067.249
457.783.880
119.604.251
28.033.601
75.636.636
457.783.880
119.604.251
28.033.601
75.636.636
457.783.880
119.604.251
28.033.601
75.636.636
(107.402)
(929.893)
(161.153)
(134.577)
(1.170.603)
(3.215.862)
(92.752)
224.358.018
7.326.574
91.394.762
9.949.624
6.549.135
92.254.048
62.202
87.281.219
56.865.396
28.182.890
5.303.180
-
224.358.018
7.326.574
91.394.762
9.949.624
6.549.135
120.436.938
62.202
92.584.399
56.865.396
224.358.018
7.326.574
91.394.762
9.949.624
6.549.135
62.202
56.865.396
120.436.938
92.584.399
-
(51.593)
12.128.177
12.128.177
12.128.177
(1.166.845)
(163.707)
(317.638)
(21.324)
(2.454)
(2.480)
1.621.940
119.151
120.426
1.621.940
119.151
120.426
1.621.940
119.151
120.426
(5.036.814)
(5.890.093)
2.103.183.127
8.416.868
2.111.599.995
1.543.142.329
568.457.666
- 68 -
Acquisition Cost/Revaluation:
Aircraft assets
Direct Acquisition
Airframes
Engines
Simulators
Rotable parts
Maintenance assets
Airframes
Engines
Leased assets
Airframes
Engines
Cabin refurbrishment
Leasehold improvement
Non aircraft assets
Direct Acquisition
Equipment
Hardware
Vehicles
Engines
Installation
Land
Land right
Buildings and infrastructure
Assets under construction
Leasehold improvement
Buildings
Building, operate, transfer
Buildings and infrastructure
Engines
Installation
Total
Jumlah
sebelum
penyesuaian
Selisih kurs
revaluasi/
Surplus
penjabaran/
Total before
revaluasi/
1 Januari 2014/
Penambahan/
Pengurangan/
Reklasifikasi/
Currency
revaluation
Revaluation
31 Desember 2014/
January 1, 2014
Additions
Deductions
Reclassification
conversion
adjustment
surplus
USD
USD
USD
USD
USD
USD
USD
USD
Akumulasi penyusutan:
Accumulated depreciation:
Asset pesawat
Aircraft assets
Pemilikan langsung
Direct Acquisition
Rangka pesawat
1.704.973
15.162.779
21.418.226
38.285.978
38.285.978
Airframes
Mesin
2.061.258
11.079.695
(1.823.889)
28.209.814
39.526.878
39.526.878
Engines
49.039.675
4.058.576
53.098.251
53.098.251
Simulators
114.532.652
4.294.258
3.726
118.830.636
118.830.636
Simulator
Rotable parts
Rotable parts
Aset pemeliharaan
Maintenance assets
Rangka pesawat
12.135.100
4.064.143
(449.787)
15.749.456
15.749.456
Mesin sewa
72.755.532
42.219.032
(10.776.857)
104.197.707
104.197.707
Airframes
Engines
Leased assets
398.664.487
44.331.895
(2.413.125)
(21.115.322)
419.467.935
419.467.935
Airframes
Mesin
88.484.418
13.301.603
(26.838.979)
74.947.042
74.947.042
Engines
Refurbishment Cabin
46.235.926
4.179.980
(22.840.573)
27.575.333
27.575.333
Cabin refurbishment
Leasehold Improvement
20.961.223
7.132.667
28.093.890
28.093.890
Leasehold improvement
Pemilikan langsung
Peralatan
Direct Acquisition
152.560.229
13.984.535
(408.723)
(52.168)
(643.599)
165.440.274
165.440.274
6.121.579
1.161.152
(1.966.767)
5.315.964
5.315.964
Hardware
76.414.431
8.602.391
(1.807.215)
(2.394.401)
80.815.206
80.815.206
Vehicles
Mesin
3.819.204
1.014.605
(253.064)
(40.307)
(246.364)
4.294.074
4.294.074
Engine
Instalasi
6.178.213
562.667
(69.505)
(2.597.606)
(194.429)
3.879.340
3.879.340
Installation
658.762
1.788.044
(329.758)
(381.546)
1.793.003
1.793.003
Perangkat keras
Kendaraan
57.501
Equipment
Aset sewa
Kendaraan
Leased assets
36.149
36.149
36.149
Vehicles
Leasehold improvement
3.745.581
2.285.063
(39.832)
5.990.812
5.990.812
Buildings
207.073
(1.199.733)
(40.865)
1.028.127
1.028.127
Mesin
308.431
(186.826)
(2.454)
119.151
119.151
Engine
Instalasi
401.257
(278.352)
(2.478)
120.427
120.427
Installation
1.058.880.732
179.430.158
(41.172.496)
(4.586.793)
(3.945.968)
1.188.605.633
1.188.605.633
Jumlah
Nilai tercatat
895.017.840
922.994.362
- 69 -
T otal
2014
USD
USD
Nilai tercatat
4.795.573
4.728.277
4.919.424
4.770.914
123.851
42.637
Tingkat 1/ Level 1
Tingkat 2/ Level 2
Tanah
Land
Pesawat
Aircraf t
Tingkat 3/ Level 3
- 70 -
31 Desember 2015/
31 Desember 2014/
USD
USD
124.205.014
191.543.122
Tanah
30.933.656
31.000.353
Land
80.308.871
39.003.324
235.447.541
261.546.799
Pesawat
Jumlah
Aircraf t
Total
1.925.536
4.573.888
6.499.424
2.055.806
7.295.613
9.351.419
94%
63%
Estimasi
peny elesaian/
Estimated
completion
2016
2016
Machine installation
Building construction
Periode/
Period
Nilai pertanggungan/
Sum insured
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
165.382.413
2.899.878.025.547
1.057.566
14.993.560.000
239.016.185
1.864.021.790.056
1.527.641
31 Desember 2014/
USD
USD
Saldo awal
26.818.510
22.020.790
28.665.833
3.664.021
1.682.855
Addition
Penambahan
Reklasif ikasi (Catatan 14)
Translasi
Jumlah
Rupiah
65.337
(450.021)
(159.514)
(99.135)
55.390.166
26.818.510
Beginning balance
- 72 -
Penambahan/
Additions
USD
Pengurangan/
Deductions
USD
Reklasif ikasi/
Reclassifications
USD
31 Desember/
December 31,
2015
USD
1.354.293
12.847.359
78.597
-
1.432.890
12.847.359
1.425.866
175.042
1.425.866
175.042
15.802.560
182.501
261.098
182.501
16.063.658
539.215
8.410.040
205.288
1.112.492
744.503
9.522.532
706.923
99.053
9.755.231
313.758
28.366
1.659.904
1.020.681
127.419
11.415.135
6.047.329
1 Januari/
January 1,
2014
USD
Biay a perolehan:
Pemilikan langsung
Perangkat lunak
Lisensi
Aset sewa pembiay aan
Perangkat lunak
Lisensi
Perangkat lunak dalam
peny elesaian
Jumlah
4.648.523
Penambahan/
Additions
USD
Pengurangan/
Deductions
USD
Reklasif ikasi/
Reclassifications
USD
Accumulated amortization:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Total
Net carry ing v alue
31 Desember/
December 31,
2014
USD
638.610
12.847.359
715.683
-
1.354.293
12.847.359
1.425.866
175.042
1.425.866
175.042
59.748
15.146.625
715.683
15.802.560
(59.748)
(59.748)
Acquisition cost:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Sof tware still under
installation
Total
Acquisition cost:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Sof tware still under
installation
Total
500.909
7.330.972
38.306
1.079.068
539.215
8.410.040
412.050
79.813
8.323.744
294.873
19.240
1.431.487
706.923
99.053
9.755.231
Accumulated amortization:
Direct acquisitions
Sof tware
License
Leased assets
Sof tware
License
Total
6.047.329
6.822.881
- 73 -
31 Desember 2014/
USD
USD
12.048.258
6.191.122
11.897.495
12.067.331
Manufacturer's incentive
10.772.919
8.870.062
4.032.565
4.180.835
3.984.755
4.242.410
92.787
3.845.411
Restricted cash
Lain-lain
7.399.287
5.882.249
Others
Jumlah
50.228.066
45.279.420
Total
Manufacturers Incentive
Manufacturers Incentive
31 Desember 2015/
31 Desember 2014/
USD
USD
8.870.062
9.039.498
Beginning balance
Penambahan
10.810.251
9.274.086
Additions
Pengurangan
(8.907.394)
(9.443.522)
Saldo Akhir
10.772.919
8.870.062
Saldo awal
- 74 -
Deductions
Ending balance
Tempat
kedudukan/
Domicile
Persentase
kepemilikan/
Percentage of
Ownership
%
31 Desember 2015/
31 Desember 2014/
1.730.948
1.242.816
952.137
83.205
23.459
1.730.948
1.242.816
1.047.759
92.268
67.044
4.032.565
4.180.835
Singapura/
Singapore
Hongkong
Bali
Jakarta
Padang
2,06
17,65
8,00
3,00
10,00
Non-productive assets
31 Desember 2015/
December 31, 2015
USD
Nilai buku - sebelum penurunan
Peny isihan penurunan nilai aset
Bersih
Mutasi peny isihan sebagai berikut:
Saldo awal
Perubahan bersih tahun berjalan
Saldo akhir
31 Desember 2014/
December 31, 2014
USD
4.242.410
(257.655)
3.984.755
4.667.323
(424.913)
4.242.410
(424.913)
167.258
(257.655)
(506.199)
81.286
(424.913)
Restricted cash
Akun
ini
merupakan
kas
yang
penggunaannya sehubungan dengan
jangka panjang
dibatasi
pinjaman
- 75 -
of China
ICBC
CIMB Niaga
Standard Chartered
18. LOANS
FROM
INSTITUTION
BANKS
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
115.515.087
70.000.000
17.031.085
-
50.000.000
44.486.071
26.300.000
21.000.000
12.450.164
-
Bank
Bank
Bank
Bank
16.684.248
Bank HSBC
15.832.255
19.997.361
Bank HSBC
1.436.609
20.833.500
5.000.000
361.254.270
75.312.110
FINANCIAL
of China
ICBC
CIMB Niaga
Standard Chartered
Bank ANZ
Bank Negara Indonesia
AND
Bank ANZ
The purposes of the KMKI and PJI facilities are for jet
fuel purchases from Pertamina and aircraft
maintenance of GMFAA.
Bank Permata
Bank Permata
- 76 -
Bank of China
Bank of China
CIMB Niaga
CIMB Niaga
- 77 -
Standard Chartered
Standard Chartered
Saldo per 31 Desember 2015 dan 2014 masingmasing adalah sebesar USD 15.832.255 dan
USD 19.997.361.
Perusahaan
Pada tanggal 28 Juni 2012, Perusahaan
memperoleh fasilitas kredit dari Bank Negara
Indonesia yang selanjutnya disebut sebagai Surat
Kredit Berdokumen Dalam Negeri (SKBDN)
Bank Negara Indonesia (BNI). Berdasarkan
perjanjian kredit antara Perusahaan dan BNI,
jumlah plafon maksimal yang dapat digunakan
oleh Perusahaan adalah USD 15 juta. Fasilitas
BNI SKBDN digunakan untuk pembelian bahan
bakar avtur dari PT Pertamina (Persero) dan
Perusahaan diwajibkan untuk memelihara saldo
deposito atau rekening giro di BNI pada saat 2
hari kerja sebelum tanggal jatuh tempo pelunasan
pokok sebesar nilai pokok ditambah dengan
bunga.
- 78 -
The Company
On June 28, 2012, the Company obtained credit
facility from Bank Negara Indonesia, herein
referred to as Surat Kredit Berdokumen Dalam
Negeri (SKBDN) Bank Negara Indonesia
(BNI). Under the credit facility, the maximum
credit limit is USD 15 million. The purpose of the
BNI SKBDN is for purchase of jet fuel from
PT Pertamina (Persero). The Company is
required to maintain deposits or checking
account balances with BNI during 2 working days
before the due date of repayment amounting to
the principal amount plus interest.
PT Aerowisata (AWS)
PT Aerowisata (AWS)
- 79 -
b.
Berdasarkan Pemasok
a.
By Creditor
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
33.961.968
5.701.917
1.896.574
1.677.897
103.863.212
2.602.347
2.145.982
2.612.037
716.130
584.596
424.354
44.963.436
320.302
19.191
111.563.071
Pihak ketiga
Jasa penerbangan
Bahan bakar
Jasa boga
Umum dan administrasi
Bandara
Pemeliharaan dan perbaikan
Maskapai penerbangan
Sub jumlah
Non Jasa Penerbangan
Sub jumlah
13.260.132
13.134.963
9.431.903
6.424.892
4.225.421
926.374
47.403.685
56.988.646
104.392.331
19.690.148
13.809.741
15.616.132
6.433.591
8.995.052
826.723
65.371.387
38.654.973
104.026.360
Third parties
Airline serv ices
Fuel
Catering
General and administrativ e
User charges and station
Maintenance and ov erhaul
Airline
Sub total
Non airline serv ices
Sub total
Jumlah
149.355.767
215.589.431
Total
Rupiah
Dolar Amerika Serikat
Dolar Singapura
Euro
Riy al Saudi Arabia
Y en Jepang
Dolar Australia
Won Korea
Mata uang lainny a
Jumlah
b.
By Currency
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
77.963.413
58.153.633
2.432.525
2.364.382
2.110.002
1.526.787
986.344
1.329
3.817.352
149.355.767
127.708.608
70.250.381
2.877.754
1.181.468
3.003.224
3.166.251
1.318.053
559.459
5.524.233
215.589.431
- 80 -
Rupiah
U.S. Dollar
Singapore Dollar
Euro
Arabian Riy al
Japanese Y en
Australian Dollar
Korean Won
Other currencies
Total
31 Desember 2014/
December 31, 2014
USD
26.781.283
14.849.049
17.230.526
1.269.978
774.326
Lain-lain
7.001.640
6.191.756
Jumlah
49.901.950
24.196.608
31 Desember 2014/
December 31, 2014
USD
58.341.207
30.378.499
25.024.193
15.061.472
11.697.860
7.224.474
5.405.439
27.909.363
181.042.507
70.562.902
43.159.171
39.764.772
18.886.753
8.617.027
3.508.972
7.166.969
4.942.891
27.988.492
224.597.949
31 Desember 2014/
December 31, 2014
USD
175.276.423
1.254.596
176.531.019
209.547.184
941.726
210.488.910
- 81 -
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
44.342.757
24.131.875
14.379.163
10.315.531
3.281.668
1.939.833
98.390.827
53.485.894
40.051.868
28.758.327
13.473.346
3.639.116
24.387.199
163.795.750
78.869.844
34.943.997
20.237.524
2.019.155
74.767.818
1.886.274
3.884.983
1.519.563
948.417
29.212
-
16.018.433
1.244.352
1.067.821
217.406
189.162.531
113.462.274
96.437.500
138.567.712
83.689.077
69.950.713
51.681
7.917
651.848.780
Third parties
Bank Central Asia
Bank Pan Indonesia
PT Indonesia Inf rastructure Finance
Bank CIMB Niaga
Floating Rate Notes
U.S. Dollar
Rupiah
Commonwealth Bank (AUD)
PT Mandiri Tunas Finance
BCA Club Deal - Sy ndicated loan
SCB & Emirates NBD PJSC Sy ndicated
loan
PT Bank Internasional Indonesia
Emirates NBD PJSC - Murabahah
Financing
Bank Permata
PT Tirta Finance
Bringin Indotama Sejatera
Sub total
236.958.539
815.644.530
103.936.071
133.022.468
368.945.183
446.699.347
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
236.958.539
7.273.614
244.232.153
815.644.530
3.135.498
818.780.028
Long-term Loan
Accrued interest expense
Total
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
1,140% - 6,000%
7,400% - 13,000%
0,900% - 5,000%
6,500% - 15,980%
- 82 -
U.S. Dollar
Rupiah
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
186.008.837
115.000.000
97.000.000
85.000.000
70.000.000
40.000.000
20.316.506
2.823.091
5.943.741
3.000.000
20.477.023
5.185.938
14.545.479
1.503.322
14.379.163
12.334.469
3.157.815
1.168.743
537.456
48.280
7.876
-
14.545.479
2.188.735
14.379.163
2.631.513
903.548
1.849.854
46.458
2.046.465
120.000.000
663.831.037
46.000.000
36.898.338
276.096.255
a.
a.
GMFAA
GMFAA
b.
c.
a.
b.
a.
b.
c.
c.
b.
c.
On April 28, 2014, the Company entered into a longterm loan facility agreement with Exim Bank
Indonesia for Rp 500 billion with a term of 36 months
designated for working capital. Interests are payable
quarterly. Principal installment will begin 12 months
after the date of the agreement; payable quarterly.
The entire facility was drawn by the Company on
May 9, 2014. There is no collateral for this loan
facility.
- 85 -
PT Pertamina (Persero)
PT Pertamina (Persero)
a.
a.
Perusahaan
The Company
c.
b.
c.
- 87 -
- 88 -
a.
a.
b.
b.
Perjanjian
pinjaman
tersebut
mencakup
persyaratan jangka waktu dan kondisi tertentu
untuk membatasi ATS dalam melakukan
pembagian dividen dan merubah struktur
organisasi tanpa ada pemberitahuan secara
tertulis kepada pihak bank.
a.
a.
b.
b.
- 89 -
Commonwealth Bank
Commonwealth Bank
- 90 -
On April 15, 2014, the Company entered into a longterm syndicated loan facility with Standard Chartered
Bank and Emirates NBD PJSC. These facilities
granted the Company total maximum credit of
USD 200 million with term of 36 months and
designated for working capital purposes. Principal
and interest payments is made every 3 (three)
months, with the first payment due on 15 (fifteen)
months after the date of the agreement. The loan
facilities were availed by the Company in stages, total
draw down in 2014 amounted to USD 200,000,000.
The collateral for this loan is a reserved interest
placement for three (3) months, which is classified as
restricted cash balance (Note 17).
- 92 -
PT Bank Permata
PT Bank Permata
PT Tirta Finance
PT Tirta Finance
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
18.531.931
17.256.791
71.859.548
47.272.149
137.663.628
16.482.435
65.723.598
56.059.509
139.039.898
20.141.541
121.181.193
118.898.357
12.933.174
105.965.183
118.898.357
15.125.233
106.055.960
121.181.193
- 94 -
Bunga tetap yang berlaku adalah Semi-annual 6years swap rate + Margin + Premium.
Bunga mengambang yang berlaku adalah: 3months LIBOR + Margin + Premium.
Fixed interest rate is computed using the semiannual 6-year swap rate + margin + premium.
Floating interest rate is computed using the 3month LIBOR + margin + premium.
1.
2.
3.
4.
5.
6.
- 95 -
1.
1.
2.
2.
3.
3.
tidak
kurang
dari
not
be
less
than
1.
1.
2.
2.
3.
3.
4.
4.
5.
5.
6.
6.
- 96 -
dan
PT Hewlett-Packard Finance
PT Century Tokyo Indonesia
Indonesia
and
31 Desember 2015/
December 31, 2015
USD
31 Desember 2014/
December 31, 2014
USD
112.788.440
15.604.831
(10.212.378)
4.423.723
122.604.616
70.252.250
59.120.035
(22.566.134)
5.982.289
112.788.440
Peny ajian
Jatuh tempo dalam satu tahun
Jangka panjang
Jumlah
53.155.762
69.448.854
122.604.616
39.262.253
73.526.187
112.788.440
Presentation
Current maturities
Non current maturities
Total
1.
2.
1.
2.
1.
2.
1.
2.
3.
3.
Saldo per 31 Desember 2015 dan 2014 masingmasing sebesar Rp 1.989.026.864.904 (setara
dengan USD 144.184.622), Rp 1.987.389.557.320
(setara dengan USD 159.758.003).
- 98 -
1.
1.
2.
3.
Ekuitas
Grup
tidak
kurang
dari
USD 800.000.000;
Debt-to-equity ratio Grup tidak boleh melebihi
2.5 kali; dan
Kas dan setara kas berbanding pendapatan
usaha Grup tidak kurang dari 5%.
2.
3.
31 Desember 2014/
December 31, 2014
USD
38.879.106
855.601
48.036
39.782.743
33.798.787
1.307.665
332.879
35.439.331
Imbalan Pasca-kerja
a.
Post-employment Benefits
- 99 -
PT
Aero
Wisata,
entitas
anak,
menyelenggarakan program pensiun manfaat
pasti untuk seluruh karyawan tetapnya yang
dikelola oleh Dana Pensiun Aero Wisata yang
akta pendiriannya telah disahkan oleh Menteri
Keuangan Republik Indonesia dengan Surat
Keputusan No. KEP-044/KM.10/2007 tanggal
26 Maret 2007. Iuran dana pensiun berasal dari
kontribusi PT Aero Wisata dan karyawan
masing-masing sebesar 11,40% dan 5% dari gaji
kotor. Pada masa pensiun, karyawan akan
memperoleh manfaat sebesar 2,5% kali masa
kerja kali penghasilan dasar pensiun.
- 100 -
b.
Tingkat
Tingkat
Tingkat
Tingkat
diskonto
kenaikan gaji
kematian
cacat
31 Desember 2015/
December 31, 2015
31 Desember 2014/
December 31, 2014
9% - 9,25%
3% - 8%
TMII
50% dari tingkat kematian/
5% of mortality rate
5% usia 25 tahun
menurun secara garis lurus
sampai 0% usia 56 tahun/
5% at age 25 and
decreasing linearly
to 0% at age 56
56 tahun/ 56 years
6,1% sampai tahun 2018
kemudian f lat 5%/
6,1% until year 2018
then 5% flat rate
8,25% - 8,5%
3% - 8%
TMII
10% dari tingkat kematian/
10% of mortality rate
5% usia 25 tahun
menurun secara garis lurus
sampai 0% usia 56 tahun/
5% at age 25 and
decreasing linearly
to 0% at age 56
56 tahun/ 56 years
6,1% sampai tahun 2018
kemudian f lat 5%/
6,1% until year 2018
then 5% flat rate
- 101 -
Discount rate
Future salary increment rate
Mortality rate
Disability rate
Resignation rate
Risiko Investasi
Investment risk
Interest risk
Risiko Gaji
Salary risk
Jumlah
9.566.142
(721.919)
13.295.460
22.139.683
86.082
434.887
(1.280.412)
(759.443)
2.822.984
220.101
3.043.085
(1.778.773)
2.164.351
385.578
25.182.768
(373.865)
- 102 -
684.685
(2.609.178)
434.097
(185.243)
(1.675.639)
(1.675.639)
10.336.909
(2.896.210)
12.449.145
(185.243)
19.704.601
1.044.211
2.384.452
3.428.663
23.133.264
Total
Jumlah
9.097.653
(129.386)
13.769.050
22.737.317
78.787
(1.794.862)
(1.716.075)
9.942.744
828.581
10.771.325
2.634.668
(1.531.034)
1.103.634
33.508.642
(612.441)
1.207.346
(10.545.144)
1.424.634
729.899
(7.183.265)
10.383.786
(10.674.530)
13.398.822
729.899
13.837.977
12.577.412
(702.453)
11.874.959
(7.183.265)
25.712.936
Total
Jumlah/
Total
USD
177.374.386
(8.690.425)
168.683.961
30.662.596
(38.695.991)
(8.033.395)
4.971.163
4.971.163
213.008.145
(47.386.416)
165.621.729
168.683.961
3.864.100
4.971.163
177.519.224
(11.897.495)
Plan assets
Aset program
(11.897.495)
- 103 -
186.608.453
(9.518.011)
177.090.442
34.941.201
(43.151.482)
(8.210.281)
9.379.688
9.379.688
230.929.342
(52.669.493)
178.259.849
177.090.442
3.857.050
9.379.688
190.327.180
(12.067.331)
Plan assets
Aset program
(12.067.331)
170.793.727
(9.774.431)
161.019.296
32.997.924
(40.479.065)
(7.481.141)
19.076.550
19.076.550
222.868.201
(50.253.496)
172.614.705
161.019.296
3.241.479
19.076.550
183.337.325
(10.722.622)
Plan assets
Aset program
(10.722.622)
186.608.453
9.566.142
14.000.537
(721.919)
(16.513.374)
6.415.739
34.941.201
86.082
2.110.121
434.887
(1.720.084)
389.778
(3.592.755)
(18.388.437)
(2.168.551)
(3.410.838)
177.374.386
30.662.596
- 104 -
9.379.688
684.685
434.097
(2.609.178)
(1.917.542)
129.973
(315.216)
(815.344)
4.971.163
Jumlah/
Total
USD
Present v alue obligation
- beginning balance
Current serv ice cost
Interest expense
Past serv ice cost
Benef it pay ment
Remeasurement on the net def ined
benef it (aset) liability :
Actuarial losses f rom
6.935.490
experience adjustment
Actuarial gain f rom change
(6.076.522)
in f inancial assumption
(22.614.619)
Foreign exchage dif f erential
Present v alue obligation
213.008.145
- ending balance
230.929.342
10.336.909
16.544.755
(2.896.210)
(20.151.000)
170.793.727
9.097.653
14.665.447
94.643
(129.386)
(13.375.831)
901.908
9.040.836
(4.480.544)
186.608.453
19.076.550
1.207.346
1.424.634
(10.545.144)
(2.564.196)
222.868.201
10.383.786
18.031.677
94.643
(10.674.530)
(17.790.823)
456.102
62.971
1.420.981
2.178.566
(860.978)
666.927
50.600
11.886.329
(5.290.922)
34.941.201
9.379.688
230.929.342
Imbalan
kesehatan/
Healthcare
plan
USD
Nilai kini kewajiban imbalan
pasti - awal tahun
Biay a jasa kini
Beban bunga
Iuran dari peserta program
Biay a jasa lalu
Imbalan y ang dibay arkan
Pengukuran kembali liabilitas (aset) imbalan
pasti neto:
Kerugian aktuaria y ang
timbul dari peny esuaian
Keuntungan aktuaria y ang
timbul dari perubahan asumsi keuangan
Dampak perubahan kurs v aluta asing
Nilai kini kewajiban imbalan
pasti - akhir tahun
32.997.924
78.787
1.941.596
(1.850.796)
72.380
(66.263)
(6.117)
-
223.379.377
10.530.538
10.900.023
99.756
(460.940)
(13.454.503)
25.638.295
52.505.470
162.786
3.065.286
(2.115.639)
213.815
27.528.868
1.734.018
1.417.651
(9.569)
(5.015.679)
2.563.847
(40.742.632)
(45.096.187)
(11.315.790)
(9.518.004)
(3.802.450)
(5.340.136)
170.793.727
32.997.924
19.076.550
- 105 -
Jumlah/
Total
USD
Present v alue obligation
- beginning balance
Current serv ice cost
Interest expense
Employ ee's contribution
Past serv ice cost
Benef it pay ment
Remeasurement on the net def ined
benef it (asset) liability :
Actuarial loss f rom
28.415.957
experience adjustment
Actuarial gain f rom change
(55.860.872)
in f inancial assumption
(59.960.444)
Foreign exchage dif f erential
Present v alue obligation
222.868.201
- ending balance
303.486.095
12.427.342
15.382.960
99.756
(470.509)
(20.652.084)
Jumlah/
Total
USD
177.090.442
22.139.683
(8.210.281)
(759.443)
9.379.688
(1.675.639)
178.259.849
19.704.601
3.043.085
(17.698.945)
(199.248)
(15.691.056)
168.683.961
385.578
822.233
(271.482)
(8.033.395)
(815.344)
(1.917.542)
4.971.163
3.428.663
(17.692.056)
(199.248)
(17.880.080)
165.621.729
168.683.961
3.864.100
4.971.163
177.519.224
(11.897.495)
Plan asset
Aset progam
(11.897.495)
161.019.296
22.737.316
(7.481.143)
(1.716.075)
19.076.550
(7.183.265)
172.614.703
13.837.976
10.771.324
(4.286.093)
(230.549)
(12.920.852)
177.090.442
1.103.633
118.815
(1.295)
(234.216)
(8.210.281)
50.599
(2.564.196)
9.379.688
11.874.957
(4.116.679)
(231.844)
(15.719.264)
178.259.849
177.090.442
3.857.050
9.379.688
190.327.180
(12.067.331)
Plan asset
Aset progam
(12.067.331)
- 106 -
Imbalan
kesehatan/
Healthcare
plan
USD
Saldo awal tahun
Biay a diakui pada laporan
laba rugi
Biay a diakui pada penghasilan
komprehensif lain
Selisih kurs
Kontribusi Perusahaan
Pembay aran manf aat pada
tahun berjalan
Saldo akhir tahun
Jumlah/
Total
USD
72.380
210.801.571
(6.385.174)
27.528.869
232.017.646
(6.117)
-
(14.435.694)
(42.528.249)
(243.006)
(2.199.863)
1.608.225
(68.948)
(5.340.137)
-
(16.635.557)
(46.266.278)
(311.954)
20.286.237
(193.052)
1.903.497
21.996.682
(66.263)
-
(12.861.563)
161.019.296
(242.331)
(7.481.143)
(5.015.679)
19.076.550
(18.185.836)
172.614.703
161.019.296
3.241.479
19.076.550
183.337.325
(10.722.622)
Plan asset
Aset program
(10.722.622)
31 Desember 2015/
31 Desember 2014/
January 1, 2014/
USD
USD
USD
52.669.493
50.253.496
71.468.450
4.095.610
4.632.856
4.104.509
benef it liability
(2.384.452)
702.453
(9.570.755)
199.248
231.844
311.954
94.643
99.756
(2.270.920)
(2.071.559)
(2.466.248)
(4.922.563)
(1.174.240)
(13.694.168)
47.386.416
52.669.493
50.253.498
- 107 -
44,35%
47,01%
40,19%
51,01%
21.015.072
22.275.734
21.170.116
26.866.521
26.953.075
19.195.914
8,64%
8,80%
4.095.610
4.632.856
4.104.509
100,00%
100,00%
47.386.416
52.669.493
50.253.498
Equity instruments
Time deposits and others
Inv estment result
expected av erage
Fair v alue of plan assets
- ending balance
Program
imbalan pasti/
Defined
benefit plan
USD
Tingkat diskonto
Tingkat diskonto +1%
Tingkat diskonto -1%
Tingkat kenaikan gaji
Tingkat kenaikan gaji +1%
Tingkat kenaikan gaji -1%
(9.426.537)
13.196.297
(2.436.861)
2.863.658
13.971.073
(10.029.413)
(344.072)
327.983
105.846
(491.482)
- 108 -
Jumlah
saham/
Number of
shares
Saham seri A Dw iw arna:
Pemerintah Negara
Republik Indonesia
Saham biasa seri B:
Pemerintah Negara
Republik Indonesia
Credit Suisse AG Singapore
TC AR CL PT Trans Airw ays
Direktur:
Muhammad Arif Wibow o
Heriyanto Agung Putra
Novianto Herupratomo
Nicodemus Panarung Lampe
Masyarakat
(kepemilikan di baw ah 2%)
Jumlah
Percentage of
ownership
%
60,5094%
792.323.087
6.370.697.372
24,6268%
322.484.701
148.120
181.829
123.816
373.893
0,0006%
0,0007%
0,0005%
0,0014%
7.497
9.204
6.267
18.926
3.844.273.603
25.868.926.633
14,8606%
100,0000%
194.583.887
1.309.433.569
Direktur:
Muhammad Arif Wibow o
Heriyanto Agung Putra
Novianto Herupratomo
Masyarakat
(kepemilikan di baw ah 2%)
Jumlah
Number of
shares
0,05
15.653.127.999
Jumlah
saham/
0,0000%
Total paid-up
capital
USD
Percentage of
ownership
%
0,0000%
Total paid-up
capital
USD
0,05
15.653.127.999
60,5094%
792.323.087
6.711.457.801
25,9441%
339.717.592
148.120
181.829
123.816
0,0006%
0,0007%
0,0005%
7.497
9.204
6.267
3.503.887.067
25.868.926.633
13,5350%
100,0000%
177.369.922
1.309.433.569
- 109 -
1.
4.
Authorized
capital
reduced
from
Rp 15,000,000,000,000 to Rp 13,770,000,000,000.
2.
5.
disetor
semula
menjadi
- 110 -
Cadangan modal
PMP atas 2 pesawat Boeing 747-400
dan 7 pesawat Boeing 737-400 sesuai
PP No. 70 tahun 2000
PMP atas jet engine test cell berdasarkan
Keputusan Menteri Keuangan Republik
Indonesia No. S-124/MK.016/1998
Pengeluaran saham melalui penawaran
umum perdana kepada masy arakat
Biay a emisi ef ek penawaran umum
perdana
Eliminasi def isit dalam rangka kuasi
reorganisasi
Pengeluaran saham melalui Penawaran
Umum Terbatas I kepada masy arakat
Biay a emisi ef ek Penawaran Umum
Terbatas I
Selisih kurs setoran modal Penawaran
Umum Terbatas
Selisih transaksi restrukturisasi entitas
sepengendali (Catatan 1e dan 2)
Jumlah
31 Desember 2014/
December 31, 2014
USD
106
106
10
10
4.088.185
4.088.185
121.453.020
121.453.020
(12.474.286)
(12.474.286)
(108.518.998)
(108.518.998)
283.152
283.152
(3.075.606)
(3.075.606)
(33.197.028)
(33.197.028)
(2.507.044)
(33.948.489)
(2.507.044)
(33.948.489)
- 111 -
Capital reserv e
GEP on 2 boeing 747-400 aircraf ts and
7 boeing 737-400 aircraf ts based on
Gov ernment Regulation No. 70 y ear 2000
GEP on jet engine test cell based on the
Decision Letter of Ministry of Finance
of the Republic of Indonesia
No. S-124/MK.016/1998
Share
premium
recorded
amounting
to
Rp 3,227,930,633 (equivalent to USD 283,152) arise
from rights issue held by the Company in 2014. The
market value of share amounted to Rp 460/share and
nominal value amounted to Rp 459/share.
31 Desember 2015/
December 31, 2015
USD
99.066.192
26.847.140
(34.590)
(1.936.731)
12.460
123.954.471
52.373.880
56.829.767
(2.250.128)
(6.606.490)
(1.280.837)
99.066.192
(10.738.051)
(29.770)
(256.729.174)
12.741.986
(130.770.768)
- 112 -
(238.379.976)
12.458.738
(126.884.816)
a)
a)
b)
b)
c)
c)
d)
d)
e)
e)
f)
f)
- 113 -
g)
g)
h)
h)
305.281
271.150
30.133
17.535
628.585
909.614
(132.131)
(66.829)
16.268.563
17.202.429
14.788.859
15.969.623
- 114 -
1.595.923
1.493.925
1.183.854
1.134.560
Penerbangan berjadw al
Penumpang
Kargo
Kelebihan bagasi
Surat dan dokumen
Sub jumlah
Penerbangan tidak berjadw al
Haji
Charter
Sub jumlah
Lain-lain
Pemeliharaan dan perbaikan
pesaw at
Pelayanan penerbangan
Biro perjalanan
Jasa boga
Groundhandling
Fasilitas
Hotel
Teknologi informasi
Transportasi
Kesehatan
Pelatihan
Lain-lain
Sub jumlah
Jumlah
2014
USD
Scheduled airline services
Passenger
Cargo
Excess baggage
Mail and document
Sub total
3.002.777.941
187.861.891
9.810.315
8.019.586
3.208.469.733
3.147.243.028
218.462.668
10.172.649
8.377.041
3.384.255.386
178.795.362
83.103.776
261.899.138
182.062.387
21.840.111
203.902.498
78.627.738
64.882.612
59.013.456
52.930.165
36.364.751
20.288.685
17.722.908
7.126.702
3.860.963
2.210.056
1.009.149
583.689
344.620.874
70.989.413
48.800.950
67.041.690
57.113.910
36.512.163
19.963.821
19.819.838
5.780.117
4.592.232
2.480.238
912.637
11.365.379
345.372.388
Others
Aircraft maintenance and
overhaul
Airline related
Travel agent
Catering
Groundhandling
Facilities
Hotel
Information technology
Transportation
Healthcare service
Training service
Others
Sub total
3.814.989.745
3.933.530.272
Total
2015
USD
Bahan bakar
Sew a dan charter pesaw at
Gaji dan tunjangan
Beban penyusutan
Asuransi
Beban imbalan kerja
Lain-lain
Jumlah
1.049.819.787
904.774.771
143.469.883
67.655.821
16.368.474
5.448.103
3.070.443
2.190.607.282
1.560.265.649
765.872.793
151.867.703
59.803.489
17.863.360
4.802.003
1.704.373
2.562.179.370
Fuel
Aircraft rental and charter
Salaries and allow ances
Depreciation expenses
Insurance
Employee benefit expenses
Others
Total
2015
USD
Komisi
Reservasi
Gaji dan tunjangan
Promosi
Sew a
Beban imbalan kerja
Jasa profesional dan pelatihan
Lain-lain
Jumlah
127.979.180
96.596.550
42.304.171
27.107.399
8.615.576
1.190.206
627.212
5.187.987
309.608.281
127.355.601
112.834.732
50.455.357
46.179.710
10.943.820
(13.777)
1.896.998
5.169.955
354.822.396
Comissions
Reservations
Salaries and allow ances
Promotions
Rental
Employee benefit expenses
Professional services and training
Others
Total
2015
USD
Pemeliharaan dan perbaikan
Beban penyusutan
Suku cadang
Gaji dan tunjangan
Beban imbalan kerja
Sew a
Bahan bakar
Asuransi
Lain-lain
Jumlah
136.121.654
84.930.777
77.816.176
61.677.238
6.061.895
5.746.599
1.187.064
1.123.329
1.836.229
376.500.961
179.443.153
92.180.739
73.396.129
54.729.460
6.725.684
8.890.737
1.155.983
632.532
2.382.357
419.536.774
2015
USD
Pelayanan penumpang
Gaji dan tunjangan
Pemakaian persediaan umum
Beban imbalan kerja
Jasa profesional dan pelatihan
Lain-lain
Jumlah
175.727.444
87.546.996
2.581.516
2.366.513
273.995
2.253.620
270.750.084
- 116 -
187.450.968
107.432.776
2.941.833
(60.873)
2.228.903
2.914.530
302.908.137
Passenger services
Salaries and allow ances
General inventories consumption
Employee benefit expenses
Professional services and training
Others
Total
2015
USD
Pelayanan pesaw at dan penerbangan
Groundhandling
Gaji dan tunjangan
Sew a
Beban penyusutan
Beban imbalan kerja
Lain-lain
Jumlah
183.801.835
82.610.804
17.044.850
12.536.393
2.009.723
306.641
3.570.576
301.880.822
84.625.005
26.339.647
24.914.072
20.684.396
13.823.400
13.806.953
11.762.399
9.557.631
4.331.242
3.827.881
1.180.766
1.095.328
8.958.391
224.907.111
196.214.075
102.413.717
19.622.945
13.554.447
3.648.915
2.392.403
1.909.594
339.756.096
2015
USD
Gaji dan tunjangan
Pajak
Sew a
Beban penyusutan
Utilitas
Pemeliharaan dan perbaikan
Jasa profesional dan pelatihan
Asuransi
Beban imbalan kerja
Perlengkapan kantor
Kesehatan
Iuran keanggotaan
Lain-lain
Jumlah
98.366.146
25.452.564
22.739.524
23.797.014
16.340.301
15.834.089
16.042.993
8.257.060
728.987
3.402.802
462.254
1.130.355
11.956.409
244.510.498
2014
USD
29.097.083
18.039.756
28.665.833
10.787.232
3.664.035
119.381
5.413.720
3.376.928
(68.064.606)
2.154.912
123.851
(10.119.813)
2.982.804
70.327.638
42.637
(2.671.127)
1.405.377
(45.309.635)
- 117 -
Beban bunga
Pinjaman jangka panjang
Utang obligasi
Utang bank
Sew a pembiayaan
Lain-lain
Sub jumlah
Beban keuangan lainnya
Jumlah beban bunga
2014
USD
23.595.191
23.209.439
7.639.857
4.273.714
5.669.608
64.387.809
4.196.708
68.584.517
40.086.264
15.453.359
1.417.171
5.504.538
5.956.505
68.417.837
4.903.243
73.321.080
Interest expense
Long-term loans
Bonds payable
Bank loans
Leases
Others
Sub total
Other finance cost
Total finance cost
2015
USD
As restated - Note 2
2014
USD
(370.045.839)
25.868.926.633
0,00296
25.002.249.367
(0,01480)
per share
Earnings (loss) per share - basic
- 118 -
ii)
45. NATURE
OF
RELATIONSHIP
TRANSACTIONS WITH RELATED PARTIES
i)
AND
Nature of relationship
Pemerintah
Republik
Indonesia
melalui
Kementerian Keuangan adalah pemegang
saham utama Perusahaan.
ii)
are
key
Jumlah/ Total
31 Desember 2015/
31 Desember 2014/
December 31, 2015
December 31, 2014
USD
USD
Kas dan setara kas (Catatan 5)/
Cash and cash equivalents (Note 5)
Bank Raky at Indonesia
Bank Mega
Bank Negara Indonesia
Bank Mandiri
Bank Negara Indonesia Sy ariah
Bank Sy ariah Mandiri
Bank Exim Indonesia
Jumlah/ Total
126.861.211
90.960.650
26.124.753
23.563.756
3.230.055
2.013.201
295.364
273.048.990
115.544.106
54.306.777
21.193.653
455.601
819.557
192.319.694
8,25%
6,17%
0,09%
710.006
572.383
544.607
256.939
135.069
646.754
1.000.506
440.786
404.396
124.230
18.196
81.388
2.318.588
16.062
114.751
2.747.485
0,07%
6.784.871
0,20%
- 119 -
Jumlah/ Total
31 Desember 2015/
31 Desember 2014/
December 31, 2015
December 31, 2014
USD
USD
Utang bank (Catatan 18)/
Bank loans (Note 18)
Bank Raky at Indonesia
Bank Negara Indonesia
Jumlah/ Total
Utang usaha (Catatan 19)/
Trade accounts payable (Note 19)
PT Pertamina (Persero)
Perum LPPNPI
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
PT Telekomunikasi Indonesia
(Persero) Tbk
PT Jasa Raharja
Lain-lain/ Others
Jumlah/ Total
Liabilitas jangka panjang (Catatan 23)
Long term liabilities (Note 23)
Bank Negara Indonesia
Indonesia Eximbank
PT Pertamina (Persero)
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Bank Raky at Indonesia
Jumlah/ Total
115.515.087
1.436.609
116.951.696
17.031.085
20.833.500
37.864.585
33.961.968
5.701.917
1.896.574
1.677.897
103.863.212
2.602.347
2.145.982
2.612.037
716.130
584.596
424.354
44.963.436
44.342.757
24.131.875
14.379.163
10.315.531
3.281.668
1.939.833
98.390.827
4,96%
1,70%
320.302
19.191
111.563.071
1,91%
4,99%
53.485.894
40.051.868
28.758.327
13.473.346
3.639.116
24.387.199
163.795.750
4,17%
7,33%
2015
USD
PT Pertamina (Persero)
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Perum LPPNPI
Jumlah
Prosentase terhadap:
Total beban usaha
926.804.444
31.318.741
20.043.077
16.015.234
994.181.496
29,49%
- 120 -
2014
USD
1.247.284.549
18.023.217
10.266.221
968.588
1.276.542.575
29,46%
PT Pertamina (Persero)
PT Angkasa Pura II (Persero)
PT Angkasa Pura I (Persero)
Perum LPPNPI
Total
Percentage of:
Total operating expense
e. Renumeration
Directors
2015
USD
Komisaris
Imbalan kerja jangka pendek
Imbalan kerja pasca kerja
Direksi
Imbalan kerja jangka pendek
Imbalan kerja pasca kerja
of
Commissioners
and
2014
USD
525.130
97.967
623.097
580.040
53.357
633.397
1.136.019
192.352
1.328.371
1.526.230
250.466
1.776.696
Commisioners
Short term benefits
Post employment benefits
Directors
Short term benefits
Post employment benefits
Manajemen permodalan
A.
Capital management
- 121 -
31 Desember 2015/
As restated - Note 2
31 Desember 2014/
USD
USD
Pinjaman
Debt
Loan f rom banks and f inancial
361.254.270
75.312.110
institution
236.958.539
815.644.530
Long-term loans
Obligasi
635.947.442
159.758.003
121.181.193
118.898.357
1.355.341.444
1.169.613.000
Lease liabilities
Total debt
519.972.655
434.327.498
Pinjaman bersih
835.368.789
735.285.502
Net debt
Ekuitas
950.723.185
879.467.591
Equity
88%
84%
31 Desember 2015/
31 Desember 2014/
USD
USD
Aset Keuangan
Financial Assets
4.180.835
Other assets
Loan and receiv ables
519.972.655
434.327.498
Piutang usaha
121.527.641
120.623.827
17.581.553
8.349.932
1.012.753.651
786.933.317
12.141.045
10.036.533
1.688.009.110
1.364.451.942
Piutang lain-lain
Dana perawatan pesawat dan
uang jaminan
Aset lain-lain
Jumlah
Liabilitas keuangan
security deposits
Other assets
Total
Financial liabilities
prof it loss
Amortized cost
361.254.270
75.312.110
Utang usaha
149.355.767
215.589.431
Utang lain-lain
23.183.667
24.196.608
Beban akrual
181.042.507
224.597.949
Accrued expenses
236.958.539
815.644.530
Long-term loans
121.181.193
118.898.357
Lease liabilities
Utang obligasi
635.947.442
159.758.003
1.708.923.385
1.633.996.988
Jumlah
- 122 -
C.
Kebijakan
keuangan
dan
tujuan
manajemen
risiko
C.
Financial risk
objectives
management
policies
and
Membatasi
(i)
(i)
risk
- 123 -
- 124 -
cross
untuk
risiko
uang
Perubahan kurs/
Changes in
currency rate
Mata uang selain fungsional
Penguatan (pelemahan)
Rupiah
Yen
AUD
100 bp
100 bp
100 bp
2.964.297
(55.727)
(48.894)
- 125 -
3.247.885
(97.227)
(186.654)
Perubahan tingkat
suku bunga/
Changes in
interest rate
Suku bunga
Penguatan (pelemahan)
LIBOR
SBI
1%
0,5%
213.844
279.718
- 126 -
604.118
256.528
Interest rate
Strenghthening (w eakening)
LIBOR
SBI
ef ektif rata-rata
tahun tetapi
tertimbang/
Weighted
Dalam
lima tahun/
Lebih dari
average
satu tahun/
lima tahun/
effective
interest rate
Within
one year
USD
Over than
five years
Jumlah/
five years
USD
USD
USD
Total
Aset Keuangan
Financial Assets
Tanpa bunga
Non-interest bearing
2.240.267
2.240.267
Piutang usaha
121.527.641
121.527.641
Piutang lain-lain
16.749.926
16.749.926
117.923.352
583.934.720
310.895.579
1.012.753.651
0,1% - 9,5%
351.075.550
351.075.550
Piutang lain-lain
0,1% - 11%
831.627
831.627
0,75% - 10,25%
180.944.250
791.292.613
- 127 -
583.934.720
310.895.579
180.944.250
1.686.122.912
ef ektif rata-rata
tahun tetapi
tertimbang/
Weighted
Dalam
lima tahun/
Lebih dari
average
satu tahun/
lima tahun/
effective
interest rate
Within
one year
USD
Over than
five years
Jumlah/
five years
USD
USD
USD
Total
Liabilitas Keuangan
Financial Liabilities
Tanpa bunga
Non-interest bearing
Utang usaha
149.355.768
149.355.768
Utang lain-lain
23.183.667
23.183.667
Beban akrual
181.042.507
181.042.507
1,14% - 14,25%
Liabilitas sewa
2,66% - 2,67%
101.618.742
129.085.531
22.153.530
252.857.803
Long-term loans
5.307.518
21.072.556
16.244.250
42.624.324
Lease liabilities
132.655.877
132.655.877
Obligasi
Jumlah
5% - 13%
21.209.642
8.331.187
29.540.829
Long-term loans
4,22% - 11,25%
13.463.904
52.409.186
33.224.391
99.097.481
Lease liabilities
2,25% - 11,30%
234.494.156
234.494.156
5,95% - 9,25%
43.160.656
905.492.437
763.541.090
974.439.550
71.622.171
806.701.746
1.951.554.158
Tingkat bunga
ef ektif rata-rata
tertimbang/
Weighted
average
effective
interest rate
%
Aset Keuangan
Tanpa bunga
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Dana perawatan pesawat
dan uang jaminan
Tingkat bunga v ariabel
Kas dan setara kas
Piutang lain-lain
Kas y ang dibatasi
penggunaanny a
Tingkat bunga tetap
Kas dan setara kas
Jumlah
Liabilitas Keuangan
Tanpa bunga
Utang usaha
Utang lain-lain
Beban akrual
Tingkat bunga v ariabel
Pinjaman jangka panjang
Liabilitas sewa
Tingkat bunga tetap
Pinjaman jangka panjang
Liabilitas sewa
Utang bank dan
lembaga keuangan
Obligasi
Jumlah
f inancial institution
Fixed interest rate
Accrued expenses
Variable interest rate
0,1% - 11%
0,1% - 11%
0,51% - 4,25%
0,1% - 11%
Jumlah/
Total
USD
2.642.730
120.623.827
5.429.520
2.642.730
120.623.827
5.429.520
194.731.728
336.296.616
255.904.973
786.933.317
256.110.887
999.979
256.110.887
999.979
3.864.421
3.864.421
187.528.169
771.931.261
336.296.616
255.904.973
187.528.169
1.364.132.850
215.589.431
24.196.608
224.597.949
215.589.431
24.196.608
224.597.949
6% - 12,5%
1,13% - 8%
319.640.647
5.180.151
446.380.969
20.710.228
36.227.532
21.324.167
802.249.148
47.214.546
7,4% - 15,83%
1,15% - 11,15%
91.680.506
11.111.402
29.308.924
44.445.609
34.735.342
120.989.430
90.292.353
1,15% - 11,15%
9,25%
71.734.055
14.871.383
978.602.132
201.668.006
742.513.736
92.287.041
71.734.055
216.539.389
1.813.402.909
- 128 -
f inancial institution
Bonds
Total
Financial Assets
Non-interest bearing
Cash and cash equiv alents
Account receiv ables
Others receiv ables
Maintenance reserv ed f und
and security deposits
Variable interest rate
Cash and cash equiv alents
Others receiv ables
Restricted cash
Fixed interest rate
Cash and cash equiv alents
Total
Financial Liabilities
Non-interest bearing
Trade pay ables
Other pay ables
Accrued expenses
Variable interest rate
Long-term loans
Lease liabilities
Fixed interest rate
Long-term loans
Lease liabilities
Loans f rom banks and
f inancial institution
Bonds
Total
Fasilitas pembiayaan
Financing facilities
Berikut
Grup:
komposisi
fasilitas
pembiayaan
31 Desember 2015/
31 Desember 2014/
USD
USD
1.284.051.629
991.196.371
1.640.862.077
118.510.217
2.924.913.706
1.109.706.588
Jumlah
- Amount used
- Amount unused
Total
extended:
71.289.812
60.531.973
40.898.909
59.428.808
112.188.721
119.960.781
Jumlah
- Amount used
- Amount unused
Total
- 129 -
The
Group
enters
into
business
relationships only with credible third parties.
All transaction counterparts must be
approved in advance by the management
before an agreement is made. Restrictions
on transaction counterparts (amounts and
periods of loans) must be stipulated for each
transaction counterpart and are reviewed
annually by the management. In addition,
the outstanding receivables are continually
monitored to reduce exposure to bad debts.
31 Desember 2015/
31 Desember 2014/
USD
USD
519.972.655
434.327.498
Piutang usaha
121.527.641
120.623.827
17.581.553
8.349.932
1.012.753.651
786.933.317
12.141.045
10.036.533
1.683.976.545
1.360.271.107
Piutang lain-lain
Dana perawatan pesawat
dan uang jaminan
Aset lain-lain
Jumlah
- 130 -
D.
D.
31 Desember 2015/
December 31, 2015
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
USD
USD
Dana perawatan pesawat
dan uang jaminan
Pinjaman jangka panjang
Liabilitas sewa pembiay aan
Utang obligasi
1.012.753.651
236.958.539
121.181.193
635.947.442
31 Desember 2014/
December 31, 2014
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
USD
USD
1.052.168.920
234.103.290
120.338.230
617.160.706
786.933.317
815.644.530
118.898.357
159.758.003
734.339.803
809.565.102
112.778.571
150.763.628
Tingkat 2/ Lev el 2
Tingkat 3/ Lev el 3
Long-term loans
Lease liabilities
Utang obligasi
liabilitas
- 131 -
Long-term loan
Lease liabilities
Utang obligasi
Bonds payable
- 132 -
Cross Currency Sw ap
Bank Negara Indonesia
Jumlah/ Amount
Nosional/ Notional
Rp 500.000.000.000
Rp 250.000.000.000
Rp 250.000.000.000
Rp 150.000.000.000
CIMB Niaga
Rp 500.000.000.000
Bank Mega
Rp 300.000.000.000
Rp 400.000.000.000
Rp 150.000.000.000
Periode/ Period
Aw al/ Start
Akhir/ End
9 Mei 2014/
May 9, 2014
13 Januari 2015/
January 13, 2015
13 Januari 2015/
January 13, 2015
5 April 2015/
April 15, 2015
13 Januari 2015/
January 13, 2015
5 April 2015/
April 15, 2015
5 April 2015/
April 15, 2015
5 April 2015/
April 15, 2015
9 Mei 2017/
May 9, 2017
5 Juli 2018/
July 5, 2018
5 Juli 2018/
July 5, 2018
5 Juli 2018/
July 5, 2018
5 Juli 2018/
July 5, 2018
5 Juli 2018/
July 5, 2018
5 Juli 2018/
July 5, 2018
5 Juli 2018/
July 5, 2018
Jumlah/ Total
31 Desember 2015/
December 31, 2015
(Utang)/ ( Payables )
(5.201.246)
(3.116.601)
(3.116.601)
(1.423.128)
(5.928.827)
(2.817.689)
(3.756.919)
(1.420.272)
(26.781.283)
Standard Chartered
Standard Chartered
- 133 -
CIMB Niaga
CIMB Niaga
Bank Mega
Bank Mega
- 134 -
ANZ Bank
ANZ Bank
- 135 -
1.
1.
Pesawat
Perusahaan sewa operasi/
Lessors
Gecas (France) SARL
- 136 -
Aircraft
Aset Sewaan/
Leased Assets
Jatuh Tempo/
Year of Maturity
2 Boeing 737-800
4 Boeing 737-800
3 Boeing 737-800
3 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
2 Boeing 737-800
2 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
4 Boeing 737-800
1 Boeing 737-800
2022
2023
2025
2026
2016
2022
2016
2022
2016
2021
2026
2016
2021
2021
2021
2021
2021
2022
2022
2022
2020
2020
2020
2022
2022
2022
2017
2017
2020
2021
2022
2022
2022
2023
2022
2020
2021
- 137 -
Aset Sewaan/
Leased Assets
Jatuh Tempo/
Year of Maturity
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 737-800
1 Airbus 330-200
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-200
2 Bombardier CRJ-1000
5 Bombardier CRJ-1000
2 Bombardier CRJ-1000
3 Bombardier CRJ-1000
2 ATR 72-600
6 ATR 72-600
3 ATR 72-600
1 Boeing 737-800
2 Boeing 737-800
2 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
2 Boeing 777-300
1 Airbus 330-300
1 Boeing 777-300
1 Boeing 777-300
1 Airbus 330-200
1 Boeing 737-800
1 Airbus 330-300
1 Airbus 330-300
1 Airbus 330-300
1 Airbus 330-200
2 Boeing 777-300
3 Boeing 777-300
1 Boeing 737-800
1 Boeing 737-800
1 Boeing 737-800
1 Airbus 330-300
1 Boeing 737-800
1 Boeing 737-800
5 Boeing 737-800
2 Airbus 330-300
2022
2019
2025
2018
2021
2017
2017
2023
2024
2026
2025
2025
2024
2024
2025
2026
2027
2025
2026
2027
2025
2026
2027
2025
2025
2026
2026
2025
2025
2025
2025
2025
2022
2026
2026
2026
2025
2026
2027
2026
2026
2026
2026
2016
2016
2027
2027
Aset Sewaan/
Leased Assets
1 Airbus
2 Airbus
1 Airbus
1 Airbus
2 Airbus
1 Airbus
1 Airbus
3 Airbus
1 Airbus
1 Airbus
2 Airbus
5 Airbus
3 Airbus
6 Airbus
2 Airbus
1 Airbus
2 Airbus
1 Airbus
Jatuh Tempo/
Year of Maturity
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-200
320-214
320-214
320-214
320-214
320-200
Mesin
2.
Engine
Aset Sewaan/
Leased Assets
2018
2019
2018
2018
2018
2018
2019
2024
2025
2025
2024
2025
2025
2026
2026
2027
2027
2027
Jatuh Tempo/
Year of Maturity
31 Desember 2014/
USD
USD
892.635.609
787.482.861
2.673.638.275
2.838.682.545
4.170.354.642
3.234.071.362
Ov er f iv e y ears
Jumlah
7.736.628.526
6.860.236.768
Total
- 138 -
than f iv e y ears
2017
2027
2021
2022
2020
2016
2016
2025
2016
Uang Jaminan
Security Deposits
Sampai
tanggal
berakhirnya
perjanjian,
Perusahaan berkewajiban untuk membayar
dana cadangan, dan klaim biaya penggantian
akan dikaji dan dibayarkan, sepanjang tidak
terjadi gagal bayar. Mengacu kepada masingmasing perjanjian, lessor dapat menguasai atau
mengembalikan sisa dana perawatan.
- 139 -
3.
3.
a.
a.
b.
b.
c.
Perusahaan
mengadakan
perjanjian
pemanfaatan tanah di Bandara SoekarnoHatta seluas 6.246 m2 dengan PT Angkasa
Pura II (Persero), untuk jangka waktu 30
tahun yang berakhir 30 September 2021.
Tanah tersebut digunakan Perusahaan
untuk lokasi gedung perkantoran kargo.
Kompensasi atas tanah tersebut sebesar
Rp 800 per m2 per bulan atau seluruhnya
Rp 1.798.848.000 dan dapat ditinjau
kembali setiap 5 tahun. Uang muka sebesar
10% atau Rp 179.884.800. Pembayaran
dilakukan
setiap
tahun
sebesar
Rp 53.965.440.
c.
- 140 -
4.459.373
5.004.378
6.426.129
11.364.768
22.250.270
7.189.129
10.306.289
22.499.796
49. IKATAN
a.
49. COMMITMENTS
Pembelian Pesawat
a.
Purchase of Aircrafts
(i). Boeing 777-300ER Aircraft
s
Based on Purchase Agreement No. 1938
dated June 4, 1996, which had been
amended several times, most recently by
Supplemental Agreement No. 4 dated
December 29, 2005, the Company entered
into a contract to purchase 6 Boeing 777200ER with basic price of USD 198,192,610.
The price of the aircrafts will be determined
at the time of delivery by calculating the price
adjustments in accordance with the
agreement. Delivery was scheduled within
the period of June 2010 up to August 2011.
- 141 -
Menanggapi
penawaran
tersebut,
Perusahaan merencanakan menambah
pembelian pesawat B 777 dari 6 pesawat B
777-200 menjadi 10 pesawat B 777-300ER,
melalui Supplemental Agreement No. 5 atas
Purchase Agreement No. 1938. Melalui
Supplemental
Agreement
No. 9
atas
Purchase Agreement No. 1938 jadwal
pengiriman pesawat telah diubah dari mulai
Agustus 2012 menjadi mulai Mei 2013
sampai dengan Januari 2016.
- 142 -
- 143 -
- 144 -
- 146 -
c.
SR
SR
c.
- 147 -
d.
d.
(i).
(ii).
Supplementary
Financial
Assistance
Agreement relating to Trent 772B and Trent
772C engines DEG 6734.
(iii). Total Care Service Agreement relating to
Trent 772B engines DEG 6584.
(iv). Thrust Upgrade Offer agreement with
regards to Airbus offer on thrust upgrade.
- 148 -
f.
f.
Pada
bulan
Juni
2012,
Perusahaan
menandatangani General Terms Agreement
dengan GE terkait dengan suku cadang,
peralatan/tooling, publikasi dan pelatihan
sehubungan dengan mesin pesawat jenis GE90115B dan CF34-8C.
g.
h.
Perjanjian Sub-distribution
International Pte., Ltd
dengan
Abacus
g.
ADSI, entitas anak, mengadakan perjanjian subdistribution dengan Sabre Asia Pacific Pte., Ltd.
(d/h Abacus International Pte., Ltd.), Singapura,
(AIPL) yang efektif sejak tanggal 11 April 1995.
Dalam perjanjian ini, AIPL memberikan hak sublisensi eksklusif kepada ADSI untuk memasarkan
dan mendistribusikan sendiri sistem reservasi
komputer (Sistem Abacus) di wilayah Indonesia.
Sistem ini memadukan suatu paket perangkat
lunak yang melakukan berbagai fungsi termasuk
reservasi seketika tempat duduk pesawat, jadwal
pemesanan pelayanan udara, mobil dan hotel,
pembelian tiket otomatis serta tampilan ongkos.
Perjanjian ini akan berlanjut kecuali diakhiri lebih
awal sebagaimana ditentukan dalam perjanjian.
ADSI, a subsidiary, entered into the subdistribution agreement with Sabre Asia Pacific
Pte., Ltd. (d/h Abacus International Pte., Ltd.),
Singapore (AIPL) effective since April 11, 1995.
Under this agreement, AIPL grants ADSI an
exclusive sub-license to operate its own
marketing and distribution of computer
reservation systems (Abacus Systems) in
Indonesia territory. This system incorporate a
software package which performs various
function, including real-time air line seat
reservation, schedules/booking for a variety of
air, car and hotel service, automated ticketing
and fare display. The agreement shall remain
valid, except for early termination as stipulated in
the agreements.
- 149 -
h.
i.
i.
j.
- 150 -
k.
l.
k.
l.
- 151 -
- 152 -
50. KONTINJENSI
a.
50. CONTINGENCIES
a.
- 153 -
c.
b.
- 154 -
c.
Setara dengan/
Equiv alent
in USD
Setara dengan/
Equiv alent
in USD
*)
160.690.131
50.010.620
12.035.240
8.239.562
4.779.139
2.683.330
4.413.595
1.471.173
2.104.528
1.361.168
4.665.861
1.924.045.507.744
194.924.061
21.451.829
1.559.464.066
4.839.208
4.672.175
12.057.322
1.539.649
2.432.348.789
12.865.900
5.515.733
154.666.038
31.855.512
17.620.548
13.068.509
5.886.899
3.538.724
3.213.102
2.397.388
2.228.024
1.658.579
5.515.733
*)
720.693.826.605
639.956.598
6.876.324.910
2.579.959
2.864.882
15.057.914
20.911.432
16.884.654
1.349.380
10.703.936
52.243.119
5.312.832
5.842.010
2.818.350
2.090.078
4.012.773
3.220.315
3.928.512
953.828
10.703.936
728.423.043.080
779.531.983
3.826.055.265
2.708.552
3.618.714
9.424.549
14.750.895
6.429.160
932.584
6.862.151
58.554.907
6.532.578
3.504.654
3.294.955
2.972.414
2.511.506
2.410.669
1.840.851
706.343
6.862.151
*)
94.690.509.837
80.527
6.864.118
80.527
65.503.974.556
156.139
5.265.593
156.139
349.200.118.760
25.313.528
337.791.011.154
27.153.618
39.935.621.451
1.589.537
578.053
247.916
1.121.463
2.894.935
1.159.649
631.466
175.243
1.121.463
88.158.415.926
1.617.112
377.133
264.415
1.761.209
7.086.689
1.328.297
445.782
200.269
1.761.209
381.821.029
- 155 -
LIABILITIES
IN
2.216.720.363.077
324.748.875
16.496.770
992.495.556
4.374.894
3.796.105
16.561.998
992.358
2.477.130.414
10.550.057
4.665.861
*)
AND
374.237.680
ASSETS
Cash and cash equiv alents
IDR
CNY
AUD
JPY
EUR
SGD
SAR
GBP
KRW
HKD
Other f oreign currencies *)
Trade account receiv able
IDR
JPY
KRW
EUR
AUD
SAR
CNY
MY R
SGD
Other f oreign currencies *)
Other receiv ables
IDR
Other f oreign currencies *)
Prepaid taxes
IDR
Other Assets
IDR
AUD
EUR
SGD
Other f oreign currencies *)
Total Assets
Setara dengan/
Equiv alent
in USD
Setara dengan/
Equiv alent
in USD
(1.919.623.286.945)
(139.153.555)
(220.582.273.260)
(17.542.764)
(1.075.505.277.093)
(183.908.965)
(7.917.772)
(3.441.290)
(1.351.987)
(2.164.390)
(1.564.085)
(3.817.354)
(77.963.413)
(1.526.787)
(2.110.002)
(2.432.525)
(986.344)
(2.364.382)
(1.329)
(3.817.354)
(902.416.188.769)
(376.428.779)
(11.270.524)
(3.799.711)
(1.586.031)
(967.161)
(610.765.679)
(5.524.233)
(127.708.608)
(3.166.251)
(3.003.224)
(2.877.754)
(1.318.053)
(1.181.468)
(559.459)
(5.524.233)
(32.272.653.156)
(565.557)
(8.496.072)
(2.339.446)
(617.815)
(8.496.072)
(57.888.142.102)
(213.953)
(70.318)
(5.677.650)
(260.630)
(70.318)
(1.120.100.062.378)
(361.520.074)
(5.959.883)
(1.065.410)
(1.500.742)
(9.316.324)
(81.196.090)
(3.001.290)
(4.348.041)
(1.163.855)
(349.174)
(9.316.324)
(1.490.158.438.897)
(566.490.600)
(6.436.247)
(1.072.172)
(1.226.255)
(428.520)
(43.985.298)
(101.385.324)
(3.902.218)
(3.443.127)
(3.136.557)
(851.684)
(324.842)
(43.985.298)
(2.132.904.875.957)
(1.300.000)
(154.614.344)
(948.417)
(1.709.486.633.992)
(1.300.000)
(137.418.540)
(1.067.821)
(1.989.026.864.904)
(145.120.274)
(1.987.389.557.320)
(159.758.003)
(2.448.877.682.527)
(177.519.223)
(2.367.670.119.200)
(190.327.180)
(4.430.000)
(2.456.631.281)
(10.000)
(25.703)
(682.210)
(178.081)
(7.069)
(25.703)
(6.079.997)
(3.748.234.200)
(180.000)
(66.314)
(993.625)
(301.305)
(136.333)
(66.314)
LIABILITIES
Bank loan
IDR
Trade Accounts Pay able
IDR
JPY
SAR
SGD
AUD
EUR
KRW
Other f oreign currency *)
Other Accounts Pay able
IDR
EUR
Other f oreign currency *)
Accrued Expenses
IDR
JPY
AUD
EUR
MY R
SGD
Other f oreign currency *)
Long term loans
IDR
AUD
Bond Pay able
IDR
Employ ment benef it obligation
IDR
Other non-current liabilities
CNY
IDR
SGD
Other f oreign currency *)
Jumlah liabilitas
(820.279.119)
(815.988.584)
Total Liabilities
Liabiitas - bersih
(438.458.090)
(441.750.904)
Liabilities - net
31 Desember 2015/
31 Desember 2014/
0,0001
1,0924
0,8302
0,7069
0,7296
1,4825
- 156 -
0,0001
1,2165
0,8380
0,7574
0,8214
1,5571
Operasi
penerbangan/
Flight operation
Jasa
pemeliharaan
pesawat/
Aircraft maintenance
services
USD
Hasil segmen/ Segment result
Pendapatan eksternal/ External revenue
Pendapatan antar segmen/
Intersegment revenue
Operasi lain-lain/
Other operations
Jumlah sebelum
eliminasi/
Total before
elimination
Eliminasi/
Elimination
Jumlah/
Total
USD
USD
USD
USD
USD
3.560.183.233
78.627.738
176.178.774
3.814.989.745
3.814.989.745
6.645.654
227.099.007
585.485.344
819.230.005
(819.230.005)
3.566.828.887
305.726.745
761.664.118
4.634.219.750
(819.230.005)
3.814.989.745
2.706.361.709
247.935.438
691.947.157
3.646.244.304
761.173.701
3.467.535.410
7.399.910
255.335.348
50.656.394
742.603.551
819.230.005
4.465.474.309
99.293.477
50.391.397
19.060.567
168.745.441
(819.230.005)
(819.230.005)
-
3.646.244.304
3.646.244.304
168.745.441
(98.259)
6.597.482
(68.584.517)
106.660.147
(28.685.986)
77.974.161
(6.718.567)
71.255.594
3.203.922.182
312.994.597
507.857.307
4.024.774.086
(714.763.100)
3.310.010.986
2.250.022.479
190.297.387
319.502.288
2.759.822.154
(400.534.353)
2.359.287.801
156.806.556
4.514.683
15.279.608
176.600.847
- 157 -
176.600.847
31 Desember/ December 31, 2014 (Setelah disajikan kembali - Catatan 2)/ (As restated - Note 2)
Jasa
pemeliharaan
Jumlah sebelum
Operasi
pesawat/
eliminasi/
penerbangan/
Aircraft maintenance
Operasi lain-lain/
Total before
Eliminasi/
Flight operation
services
Other operations
elimination
Elimination
USD
USD
USD
USD
USD
Hasil segmen/ Segment result
Pendapatan eksternal/ External revenue
Pendapatan antar segmen/
Intersegment revenue
Jumlah pendapatan/ Net revenue
Beban eksternal/ External expense
Beban antar segmen/
Intersegment expense
Jumlah beban/ Net expense
Hasil segmen/ Segment result
3.660.948.731
70.989.413
201.592.128
3.933.530.272
8.536.229
3.669.484.960
196.298.273
267.287.686
347.796.486
549.388.614
552.630.988
4.486.161.260
3.618.923.290
228.363.386
481.471.717
4.328.758.393
485.415.300
4.104.338.590
13.721.839
242.085.225
53.493.848
534.965.565
552.630.988
4.881.389.381
(434.853.630)
25.202.461
14.423.049
(395.228.121)
(552.630.988)
(552.630.988)
(552.630.988)
(552.630.988)
-
Jumlah/
Total
USD
3.933.530.272
3.933.530.272
4.328.758.393
4.328.758.393
(395.228.121)
4.193
12.091.904
(73.321.080)
(456.453.104)
87.541.825
(368.911.279)
29.340.122
(339.571.157)
2.997.066.939
254.002.027
317.806.678
3.568.875.644
(455.796.329)
3.113.079.315
2.173.105.188
163.903.384
130.160.132
2.467.168.704
(233.556.980)
2.233.611.724
166.536.329
6.513.150
10.629.426
183.678.905
183.678.905
2.375.234.189
362.752.051
265.545.078
163.176.615
2.260.986.623
375.558.920
258.107.880
218.529.975
288.830.395
110.094.442
110.930.592
80.785.287
57.641.096
3.814.989.745
397.235.843
147.984.644
115.781.558
87.798.189
71.546.640
3.933.530.272
- 158 -
53. KUASI-REORGANISASI
53. QUASI-REORGANIZATION
In accordance with regulation, both the quasireorganization and reduction of par value of shares of
the Company should be approved by the Companys
stockholders and Minister of Justice and Human
Rights before they became effective. Based on the
Shareholders Extraordinary General Meeting Deed
No. 1 dated June 28, 2012 of Aulia Taufani, S.H., the
stockholders approved the quasi-reorganization as of
January 1, 2012 and the reduction of par value per
share to effect the quasi-reorganization. This deed
was approved by the Ministry of Justice and Human
Rights in his decision letter No. AHU66159.AH.01.02. Tahun 2012 dated December 27,
2012. Further, the Company had obtained approval
from the President of the Republic of Indonesia as
stated in the Indonesia Government Regulation
No. 114 Year 2012 dated December 27, 2012, which
is published in State Gazette of the Republic of
Indonesia No, 287 in 2012.
Penilai/
Appraisal
Persediaan
Dana peraw atan pesaw at dan
uang jaminan
Investasi pada entitas assosiasi
Aset keuangan lain
Aset tetap
Aset lain-lain bersih
Jumlah
Revaluation
increase
USD
7.315.622
11.923.653
522.676
1.141.984
23.989.249
70.201
44.963.385
- 159 -
Inventories
Maintenance reserve funds and
Investment in associates
Other financial assets
Property and equipment
Other assets - net
Total
Defisit
Selisih penilaian kembali aset dan liabilitas
Opsi saham
Komponen ekuitas lainnya - surplus revaluasi
Tambahan modal disetor (Catatan 31)
Modal ditempatkan dan disetor (Catatan 30)
Jumlah
(1.385.459.977)
44.963.385
2.278.677
83.793.914
108.518.998
1.145.905.003
-
2015
USD
AKTIVITAS INVESTASI DAN PENDANAAN
YANG TIDAK MEMPENGARUHI ARUS KAS
Kenaikan aset tetap melalui liabilitas estimasi
pengembalian dan pemeliharaan
pesaw at (Catatan 25)
Penambahan (penurunan) aset tetap atas
surplus revaluasi (Catatan 14)
Penurunan aset tetap atas selisih kurs
penjabaran (Catatan 14)
Penambahan aset tetap melalui
utang usaha
Penambahan aset tetap melalui
utang sew a
Accumulated losses
Difference on revaluation assets and liabilities
Share option
Other component of equity revaluation surplus
Additional paid-in capital (Note 31)
Issued and paid-up capital (Note 30)
Total
43.730.137
36.772.292
32.226.270
8.416.868
(22.403.496)
(5.890.093)
214.078
54.514.716
14.663.153
21.834.061
- 160 -
55. TANGGUNG
JAWAB
MANAJEMEN
DAN
PERSETUJUAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
55. MANAGEMENT
APPROVAL OF
STATEMENTS
RESPONSIBILITY
AND
CONSOLIDATED FINANCIAL
*****
- 161 -