Professional Documents
Culture Documents
Fin Result 3 RD Quarter 15
Fin Result 3 RD Quarter 15
30/09/2015
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
30 SEPTEMBER 2015
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes
31/12/2014 *)
ASET LANCAR
CURRENT ASSETS
443,062
2c,4,6c
611,181
3,621
2d,5
72,612 2d,2n,5,6c
23,687
2d,34
1,426,894
2e,7
113,235
8
485,494
9
1,736
31,470
14,245
1,278,120
96,996
369,867
2,568,605
2,403,615
NON-CURRENT ASSETS
46,799
2b,10
3,906,215
2,700,097
2f,2i,11a
2f,2i,11b
3,820,764
2,186,088
9,051,743
55,951
477,061
697,408
471,472
2g,2i,12
2b
2h,13
17d
2j
8,335,003
55,951
510,429
510,558
403,741
116,655
2d,34
516,363 2d,2n,6c,34
396,427 2o,2w,17c
29,213
99,010
204,982
18,436,191
16,155,739
TOTAL ASET
21,004,796
18,559,354
TOTAL ASSETS
*) Lihat Catatan 2w
*) See Note 2w
30/09/2015
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
30 SEPTEMBER 2015
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes
31/12/2014 *)
CURRENT LIABILITIES
2,640,770
5,705,344
238,168
98,695
731,389
34,424
45,838
619,877
244,113
55,394
996,676
14
14,6c
2k
15
2n,6c,15
2k
16
2o,17b
2r,2w,19
2p,18
2p,18
856,261
66,681
23,244
81,640
442,658
55,394
1,666,808
632,367
4,110,955
285,902
-
NON-CURRENT LIABILITIES
3,562,534
2p,18
63,575 2o,2w,17c
437,427 2r,2w,19
2,127,758
59,094
427,769
4,063,536
2,614,621
Total liabilitas
9,768,880
6,725,576
Total liabilities
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik Perusahaan:
Modal saham
Tambahan modal disetor
Saldo laba:
Dicadangkan
Belum dicadangkan
EQUITY
787,373
83,603
157,500
9,813,837
20
2b,21
23
2w
10,842,313
Kepentingan nonpengendali
393,603
787,373
83,603
157,500
10,387,328
11,415,804
2b,2w,22
417,974
Non-controlling interests
Total ekuitas
11,235,916
11,833,778
Total equity
21,004,796
18,559,354
*) Lihat Catatan 2w
Catatan atas laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian.
*) See Note 2w
The accompanying notes form an
integral part of these consolidated financial statements.
30/09/2015
Catatan/
Notes
Pendapatan bersih
10,347,130
2l,26
(8,059,605) 2l,2w,27
(8,076,784)
Laba bruto
2,287,525
3,682,965
*)
11,759,749
(506,371)
(421,566)
(91,801)
2l,28
2l,28
2l,29
(482,657)
(402,179)
(69,566)
(957,535)
22,491
2m
30
(49,329)
14,454
(57,414)
133,400
2b,10
2w,31
10,421
93,244
(1,878,796)
408,729
(208,308) 2o,2w,17a
200,421
34,815
(8,704)
Net revenue
Cost of revenue
Gross profit
General and administrative
expenses
Selling expenses
Finance cost
Foreign exchange
(losses)/gains, net
Interest income
Share of results of
joint ventures
Others, net
(885,612)
30/09/2014
2,797,353
(826,137)
1,971,216
2r,19
17c
26,111
(26,726)
6,681
(20,045)
226,532
1,951,171
144,986
55,435
1,883,743
87,473
200,421
1,971,216
169,789
56,743
1,863,698
87,473
226,532
1,951,171
92.07
*) Lihat Catatan 2w
Catatan atas laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian.
2s,32
1,196.22
Catatan/
Notes
Tambahan
modal disetor/
Additional
paid-in capital
Modal saham/
Share capital
Kepentingan
*)
nonpengendali /
Non-controlling
*)
interests
Total/
Total
Total ekuitas/
Total equity
2014
2014
787,373
2w
83,603
157,500
787,373
83,603
157,500
2t,24
8,866,126
(4,375)
8,861,751
(943,272)
9,894,602
(4,375)
9,890,227
(943,272)
373,257
(130)
10,267,859
(4,505)
373,127
10,263,354
(68,216)
(1,011,488)
1,863,698
1,863,698
87,473
1,951,171
787,373
83,603
157,500
9,782,177
10,810,653
392,384
11,203,037
2015
2015
787,373
2w
2t,24
83,603
157,500
10,390,930
(3,602)
11,419,406
Adjustment in relation to
implementation of PSAK No.24
(Revised 2013)
787,373
83,603
157,500
(743,280)
(743,280)
(81,114)
(824,394)
169,789
169,789
56,743
226,532
787,373
83,603
157,500
9,813,837
10,842,313
393,603
11,235,916
417,974
(3,708)
11,415,804
(106)
11,837,486
10,387,328
(3,602)
418,080
11,833,778
*) Lihat Catatan 2w
*) See Note 2w
30/09/2015
Arus kas dari aktivitas
operasi
Penerimaan dari pelanggan
Penerimaan penghasilan bunga, bersih
Pembayaran kepada pemasok dan karyawan
Pembayaran pajak
Pembayaran beban
operasional lainnya
Arus kas bersih yang diperoleh dari
aktivitas operasi
Arus kas dari aktivitas
investasi
Penambahan aset tetap
Penambahan tanaman perkebunan
Penambahan piutang pihak berelasi
Penambahan investasi pada
ventura bersama
Pembayaran untuk akuisisi
entitas anak
Arus kas bersih yang digunakan untuk
aktivitas investasi
Arus kas dari aktivitas
pendanaan
Penerimaan pinjaman bank
Pembayaran dividen kas
Pembayaran pinjaman bank
Pembayaran dividen kas kepada
pemegang saham nonpengendali
Pembayaran biaya pendanaan
30/09/2014
10,351,451
16,950
(7,619,683)
(767,185)
11,753,374
11,697
(8,278,425)
(714,330)
(475,193)
(453,557)
1,506,340
(1,257,719)
(748,022)
(458,679)
(75,000)
(2,539,420)
2,318,759
(308,726)
(2,632,206)
(1,835,618)
(487,862)
-
2,808,911
(743,196)
(1,064,876)
1,306,279
(558,971)
(480,087)
(81,114)
(80,903)
(68,216)
(64,884)
838,822
134,121
Penurunan bersih
kas dan setara kas
(194,258)
(179,326)
26,139
17,189
611,181
709,090
443,062
546,953
UMUM
GENERAL
UMUM (lanjutan)
GENERAL (continued)
UMUM (lanjutan)
1.
Lokasi/
Location
GENERAL (continued)
The consolidated financial statements include the
accounts of subsidiaries of which the Company has
the ability to control the subsidiaries, which consist
of:
Tahun
beroperasi
komersial/
Year of
commercial
operations
Persentase kepemilikan/
Percentage of ownership
30/09/2015
31/12/2014
Total aset
(sebelum
dieliminasi)/
Total assets
(before eliminations)
30/09/2015 31/12/2014
Riau
Riau
Riau
1993
1994
1987
85.00
99.99
99.99
85.00
99.99
99.99
715,929
596,144
782,075
728,307
599,545
724,331
Riau
Riau
Aceh
1997
1999
1994
99.99
75.00
99.55
99.99
75.00
99.55
310,654
686,927
393,402
360,537
687,406
283,271
Aceh
Jambi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
1994
1995
1995
88.83
90.00
99.99
88.83
90.00
99.99
411,562
714,861
397,394
370,867
847,070
335,347
1997
99.99
99.99
598,770
573,484
1997
99.99
99.99
360,386
352,883
1997
99.99
99.99
258,663
277,276
1997
99.80
99.80
73,434
82,004
1998
94.99
94.99
366,140
347,781
2012
99.90
99.90
918,960
996,560
2012
99.80
99.80
430,043
344,049
2012
92.31
92.31
249,257
257,844
2012
99.99
99.99
118,608
124,303
1998
95.00
95.00
582,836
617,537
1999
95.00
95.00
506,312
578,062
1997
99.99
99.99
525,281
423,985
2000
95.00
95.00
691,202
747,096
1998
99.99
99.99
231,178
215,138
2010
99.99
99.99
296,004
328,636
2003
99.99
99.99
618,629
614,650
2001
95.00
95.00
298,289
348,237
2002
95.00
95.00
157,112
163,636
UMUM (lanjutan)
Karet/Rubber:
PT Pandji Waringin
1.
Lokasi/
Location
Kalimantan Tengah/
Central Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
GENERAL (continued)
Tahun
beroperasi
komersial/
Year of
commercial
operations
Persentase kepemilikan/
Percentage of ownership
30/09/2015
31/12/2014
Total aset
(sebelum
dieliminasi)/
Total assets
(before eliminations)
30/09/2015 31/12/2014
Pra-operasi/
Pre-operating
2009
99.99
99.99
99.99
99.99
1995
99.99
99.99
562,111
485,357
2006
99.99
99.99
636,431
550,256
2000
99.99
99.99
412,177
373,329
2011
99.98
99.98
992,702 1,034,117
2011
99.99
99.99
416,840
266,254
2011
99.99
99.99
54,484
54,933
2012
99.60
99.60
436,250
436,375
2013
99.99
99.99
2013
99.99
99.99
507,247
495,072
2000
99.99
99.99
31,554
29,872
1999
99.99
99.99
258,261
251,376
Pra-operasi/
Pre-operating
99.90
99.90
1995
99.99
99.99
1992
2014
99.99
99.90
99.99
99.90
Banten
10,353
9,617
1,557,362 1,393,399
1,612,039 1,566,954
1,598,299 1,119,549
29,641
26,055
10,378
11,022
1,213,650 1,381,824
UMUM (lanjutan)
GENERAL (continued)
The members of the Company's Board of
Commissioners, Directors and Audit Committee
were as follows:
30/09/2015
Dewan Komisaris
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
31/12/2014
Board of Commissioners
Prijono Sugiarto
President Commissioner
Chiew Sin Cheok
Vice President Commissioner
Gunawan Geniusahardja
Commissioner
Anugerah Pekerti
Independent Commissioner
Patrick Morris Alexander *)
Independent Commissioner
Prijono Sugiarto
Chiew Sin Cheok
Johannes Loman
Anugerah Pekerti
Soemadi Djoko
Moerdjono Brotodiningrat
Komisaris Independen
Komisaris
Direksi
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur Independen
Direktur
Komite Audit
Ketua
Anggota
Anggota
Widya Wiryawan
Bambang Palgoenadi
Joko Supriyono
Juddy Arianto
Jamal Abdul Nasser
Rudy
Widya Wiryawan
Bambang Palgoenadi
Joko Supriyono
Juddy Arianto
Jamal Abdul Nasser
Rudy
Soemadi Djoko
Moerdjono Brotodiningrat
Juliani Eliza Syaftari
Ratna Wardhani
KEBIJAKAN
AKUNTANSI
Audit Committee
Chairman
Member
Member
Directors
President Director
Director
Director
Director
Director
Independent Director
Director
Anugerah Pekerti
2.
Independent Commissioner
Commissioner
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Basis of preparation
financial statements
of
consolidated
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
AKUNTANSI
keuangan
Prinsip-prinsip konsolidasi
b.
Principles of consolidation
Laporan
keuangan
konsolidasian
menggabungkan aset dan liabilitas pada
tanggal laporan posisi keuangan dan hasil
usaha untuk tahun yang berakhir pada
tanggal-tanggal tersebut dari Perusahaan dan
entitas di mana Perusahaan memiliki
kemampuan untuk mengendalikan entitas
tersebut, baik secara langsung maupun tidak
langsung. Perusahaan menggunakan metode
akuisisi untuk mencatat akuisisi entitas anak.
Biaya perolehan termasuk nilai wajar imbalan
kontijensi pada tanggal akuisisi.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
c.
AKUNTANSI
Transaksi
restrukturisasi
antar
entitas
sepengendali dicatat dengan menggunakan
metode yang serupa dengan metode
penyatuan kepemilikan. Selisih antara nilai
perolehan investasi dengan proporsi nilai
buku aset bersih entitas anak yang diakuisisi
dicatat dalam akun Tambahan modal disetor
dalam bagian ekuitas pada laporan posisi
keuangan konsolidasian.
c.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
d.
AKUNTANSI
f.
Persediaan
e.
Inventories
Tanaman perkebunan
Tanaman belum menghasilkan dinyatakan
sebesar harga perolehan yang meliputi biaya
persiapan lahan, penanaman, pemupukan
dan pemeliharaan termasuk kapitalisasi biaya
pinjaman yang digunakan untuk membiayai
pengembangan
tanaman
belum
menghasilkan dan biaya tidak langsung
lainnya yang dialokasikan berdasarkan luas
hektar tertanam. Pada saat tanaman sudah
menghasilkan, akumulasi harga perolehan
tersebut akan direklasifikasi ke tanaman
menghasilkan.
f.
Plantations
Immature plantations are stated at acquisition
costs which include costs incurred for field
preparation,
planting,
fertilising
and
maintenance, including the capitalisation of
borrowing costs incurred on loans used to
finance the development of immature
plantations and allocation of other indirect
costs based on planted hectares. When the
plantations are mature, the accumulated
costs are reclassified to mature plantations.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
f.
Aset tetap
Plantations (continued)
Depreciation
of
mature
plantations
commences in the year when the plantations
are mature using the straight-line method
over the estimated useful life of 20 years. Oil
palm plantations are considered mature within
three to four years after planting and
generating average annual fresh fruit bunch
(FFB) of four to six tons per hectare. Rubber
plantations are considered mature within five
to six years after planting.
g.
Fixed assets
The whole class of fixed assets are stated at
historical cost (Cost Model) less accumulated
depreciation, except land which is not
depreciated. Costs incurred in association
with obtaining land right at the first time are
recognised as part of the land acquisition
costs. Depreciation is computed using the
straight-line method over the following
estimated useful lives:
Tahun/Years
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan perumahan
20
20
5 dan/and 20
5
5
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
g.
h.
i.
AKUNTANSI
Perkebunan plasma
h.
Plasma plantations
Biaya-biaya
yang
terjadi
dalam
pengembangan perkebunan plasma sampai
perkebunan tersebut siap diserah-terimakan
dikapitalisasi ke akun perkebunan plasma
dan dinyatakan sebesar harga perolehan.
Selanjutnya perkebunan plasma diukur pada
biaya perolehan diamortisasi.
Selisih
antara
akumulasi
biaya
pengembangan perkebunan plasma dengan
nilai serah-terimanya dibebankan pada
laporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian.
i.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
i.
AKUNTANSI
Beban tangguhan
j.
m.
non-financial
assets
Deferred charges
Costs incurred in association with the
extension of land rights are deferred and
amortised using the straight-line method over
the period of the land rights.
k.
of
Impairment
(continued)
l.
m.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
m.
n.
o.
AKUNTANSI
n.
Pajak penghasilan
o.
Income taxes
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
p.
q.
AKUNTANSI
Pinjaman
Borrowing
costs,
which
are directly
attributable to the acquisition or construction
of a qualifying asset, are capitalised until the
asset is substantially completed. All other
borrowing costs are recognised in profit or
loss in the period in which they are incurred.
Provisi
q.
Borrowings
Imbalan kerja
Provisions
Provisions are recognised when the Group
has a present legal or constructive obligation
as a result of past events and it is probable
that an outflow of resources embodying
economic benefits will be required to settle
the obligation and a reliable estimate can be
made on the amount of the obligation.
Provisions are not recognised for future
operating losses.
r.
Employee benefits
other
post-
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
r.
AKUNTANSI
post-
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
r.
s.
t.
AKUNTANSI
s.
Dividen
t.
Pelaporan segmen
Dividends
Final dividend distributions are recognised as
a liability when the dividends are approved in
the Companys General Meeting of the
Shareholders. Interim dividend distributions
are recognised as a liability when the
dividends are decided by the Directors
meeting and approved by the Board of
Commissioners.
u.
Segment reporting
Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision-maker
responsible
for
allocating
resources,
assessing performance of the operating
segments and making strategic decisions.
v.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
v.
AKUNTANSI
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
w.
AKUNTANSI
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
w.
AKUNTANSI
2.
w.
KOMBINASI BISNIS
3.
BUSINESS COMBINATION
Persediaan
Tanaman menghasilkan
Tanaman belum menghasilkan
Aset tetap
Liabilitas lainnya
270
139,581
182,694
45,797
(59,616)
Nilai wajar
308,726
Inventories
Mature plantation
Immature plantation
Fixed assets
Other liabilities
Fair value
4.
30/09/2015
Kas
8,013
Bank
Pihak ketiga
Rupiah
PT Bank Rakyat
Indonesia Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Pan Indonesia Tbk
PT Bank Pembangunan
Daerah Kalimantan Timur
Bank lainnya
51,220
75,903
27,147
4,380
135
62,936
10,993
270
102
255
818
282
83,239
151,202
Pihak berelasi
(lihat Catatan 6c)
Cash on hand
Cash in banks
Third parties
Rupiah
PT Bank Rakyat
Indonesia Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Pan Indonesia Tbk
PT Bank Pembangunan
Daerah Kalimantan Timur
Other banks
Foreign currency
7,408
717
621
287
150
143
128
403
PT Bank Rakyat
6,239
Indonesia Tbk
600 PT Bank Pan Indonesia Tbk
528
PT Bank DBS Indonesia
Bank of Tokyo-Mitsubishi
112
UFJ Ltd., Jakarta
128
PT Bank Commonwealth
122
PT Bank OCBC NISP
109
Citibank, N.A., Jakarta
468
Other banks
9,857
8,306
341,953
448,947
443,062
611,181
Related party
(see Note 6c)
31/12/2014
5.25% - 8.00%
3.25%
5.
30/09/2015
Pihak berelasi
(lihat Catatan 6c)
28,979
23,281
(25,358)
(21,545)
3,621
1,736
72,612
31,470
76,233
33,206
Third parties
Trump Asia Pacific Corp. Ltd.
Others < Rp 1 billion
Related parties
(see Note 6c)
10
74,648
26,933
13
28,203
26,535
101,591
54,751
(25,358)
(21,545)
76,233
33,206
30/09/2015
Rupiah
Mata uang asing
31/12/2014
21,397
1,884
30/09/2015
Time deposits
Rupiah
Foreign currency
TRADE RECEIVABLES
25,210
3,769
30/09/2015
PIUTANG USAHA
Pihak ketiga
Trump Asia Pacific Corp. Ltd.
Lainnya < Rp 1 miliar
31/12/2014
75,631
25,960
1,411
53,340
101,591
54,751
Rupiah
Foreign currency
5.
30/09/2015
6.
31/12/2014
Saldo awal
Penambahan
21,545
3,813
21,113
432
Beginning balance
Addition
Saldo akhir
25,358
21,545
Ending balance
6.
Sifat hubungan/
Nature of relationship
Jasa pengangkutan/
Transportation services
Jasa perbankan/
Banking services
b.
6.
Sifat hubungan/
Nature of relationship
Pembelian peralatan/
Purchases of equipments
Ventura bersama/
Joint venture
Ventura bersama/
Joint venture
Kompensasi/
Compensation
b.
3,231,453 31%
907,543 9%
1,794,552 15%
-
4,138,996 40%
1,794,552 15%
251,829 3%
33,216 8%
17,674 79%
221,995 3%
Purchases of vehicles,
equipment, spareparts,
fuel and vehicle rental
services from AOP, BNP,
SAR, AI, TN, UT, PMM
SHN, AG and UTPE
(percentage of cost of
revenue)
32,955 8%
10,134 70%
6.
Piutang usaha
Rupiah
PT Kreasijaya Adhikarya
Mata uang asing
Astra-KLK Pte. Ltd.
c.
227,946
114,007
233,583
215,364
341,953
448,947
72,612
31,470
72,612
31,470
516,363
930,928
480,417
4%
3%
Assets
Cash and cash equivalents
PT Bank Permata Tbk
Cash in bank Rupiah
Foreign currency
Trade receivables
Rupiah
PT Kreasijaya Adhikarya
Foreign currency
Astra-KLK Pte. Ltd.
8,099
6,611
4,743
4,448
1,906
2,855
18,769
23,681
3,332
2,633
1,717
5,449
4,559
7,825
1,681
1,600
955
190
15
18
19
34,424
66,681
Liabilities
Trade payables
Rupiah
PT United Tractors Tbk
PT Traktor Nusantara
PT Astra Otoparts Tbk
PT Bina Pertiwi
PT Serasi Shipping
Indonesia
PT Serasi Autoraya
PT Astra International Tbk
PT United Tractors Pandu
Engineering
PT Swadaya Harapan
Nusantara
PT Astra Graphia Tbk
Others
6.
Bahan penunjang
Pupuk
Bahan tanaman
Suku cadang
Bahan bakar
Pestisida
Lain-lain
97,059
98,695
133,119
1%
7.
30/09/2015
c.
1,636
PERSEDIAAN
Barang jadi
Minyak sawit mentah
dan turunannya
Inti sawit dan turunannya
Lain-lain
INVENTORIES
31/12/2014
Finished goods
Crude palm oil
and its derivatives
Palm kernel and its derivatives
Others
544,043
92,187
682
509,077
46,797
642
636,912
556,516
32,768
17,254
Work in progress
264,691
168,335
141,340
70,389
50,859
61,600
318,592
157,429
106,682
47,044
48,458
26,145
Supplies
Fertilisers
Planting materials
Spare parts
Fuel
Pesticides
Others
757,214
704,350
1,426,894
1,278,120
UANG MUKA
8.
30/09/2015
Persediaan
Pengangkutan
Perijinan
Bea impor
Survei dan riset
Pelatihan
Lain-lain
9.
55,096
4,419
418
5,013
1,708
616
29,726
113,235
96,996
9.
30/09/2015
and
Inventories
Transportation
Licenses
Import duties
Survey and research
Training
Others
PREPAID TAXES
31/12/2014
485,494
the purchases
31/12/2014
60,108
2,576
4,277
1,610
1,064
1,539
42,061
ADVANCES
369,867
Nama entitas/
Entity name
30/09/2015
Astra-KLK Pte. Ltd.
PT Kreasijaya
Adhikarya
31/12/2014
Astra-KLK Pte. Ltd.
Persentase
kepemilikan efektif/
Percentage of
effective ownership
Saldo awal/
Beginning
balance
Penambahan/
Addition
Bagian atas
hasil bersih/
share of
results
Saldo akhir/
Ending
balance
49%
29,213
(7,016)
22,197
50%
75,000
(50,398)
24,602
29,213
75,000
(57,414)
46,799
8,382
20,831
29,213
49%
Nama entitas/
Entity name
30/09/2015
Astra-KLK Pte. Ltd.
PT Kreasijaya
Adhikarya
31/12/2014
Astra-KLK Pte. Ltd.
11. PLANTATIONS
Tanaman menghasilkan
a.
Mature plantations
Movements of amount based on plants
variety:
Penambahan/
Additions
Reklasifikasi/
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
30/09/2015
Harga perolehan
Kelapa sawit
Karet
Akumulasi penyusutan
Kelapa sawit
Karet
30/09/2015
5,115,943
4,596
275,574
-
5,391,517
4,596
5,120,539
275,574
5,396,113
(1,299,545)
(230)
(189,951)
(172)
(1,489,496)
(402)
(1,299,775)
(190,123)
(1,489,898)
3,820,764
Akumulasi penyusutan
Kelapa sawit
Karet
Accumulated
depreciation
Oil palm
Rubber
3,906,215
Acquisition costs
Oil palm
Rubber
31/12/2014
Harga perolehan
Kelapa sawit
Karet
Acquisition costs
Oil palm
Rubber
31/12/2014
4,454,687
-
154,371
-
624,112
4,596
(117,227)
-
5,115,943
4,596
4,454,687
154,371
628,708
(117,227)
5,120,539
(1,102,006)
-
(234,299)
(230)
36,760
-
(1,299,545)
(230)
(1,102,006)
(234,529)
36,760
(1,299,775)
3,352,681
3,820,764
Accumulated
depreciation
Oil palm
Rubber
a.
30/09/2015
Kalimantan
Sulawesi
Sumatera
Jawa
31/12/2014
2,584,211
790,760
527,050
4,194
2,515,327
795,049
506,022
4,366
3,906,215
3,820,764
Kalimantan
Sulawesi
Sumatera
Java
Immature plantations
Movements of amount based on plants
variety:
Penambahan/
Additions
Reklasifikasi/
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
30/09/2015
Harga perolehan
Kelapa sawit
Karet
30/09/2015
2,178,313
7,775
789,583
-
(275,574)
-
2,692,322
7,775
2,186,088
789,583
(275,574)
2,700,097
31/12/2014
Harga perolehan
Kelapa sawit
Karet
Acquisition costs
Oil palm
Rubber
31/12/2014
1,604,389
16,795
1,193,574
38
(619,650)
(9,058)
1,621,184
1,193,612
(628,708)
2,178,313
7,775
Acquisition costs
Oil palm
Rubber
2,186,088
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Kepemilikan langsung
Harga perolehan
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
Directly owned
396,482
1,329,057
15,876
-
160,920
2,825,267
3,323,508
1,236,963
58,760
354,002
482,084
72,334
64,108
50
1,457
9,175,385
74,686
1,070,797
520,075
282,365
(157,651)
644,789
719,317
834,914
362,684
480,715
(543,796)
(369,350)
538,205
946,279
1,125,764 (1,070,797)
2,129,273
2,074,306
11,249,691
Akumulasi penyusutan
Prasarana jalan dan jembatan (409,549)
Bangunan, instalasi dan
mesin
(684,265)
Mesin dan peralatan
(1,023,223)
Alat pengangkutan
(740,555)
Peralatan kantor dan
perumahan
(57,096)
(2,914,688)
Nilai buku bersih
8,335,003
1,200,450
(62,873)
(111,085)
(174,523)
(132,296)
(1,998)
(482,775)
412,358
1,489,977
(1,763) 3,177,506
(1,933) 3,803,659
(2,694) 1,365,363
(484)
65,131
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
Office and housing equipment
(6,874) 10,313,994
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
(6,874) 12,443,267
(472,422)
830
(794,520)
1,933 (1,195,813)
2,694
(870,157)
482
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
5,939 (3,391,524)
9,051,743
Kepemilikan langsung
Directly owned
Harga perolehan
Tanah
292,473
Prasarana jalan dan jembatan 1,039,329
Bangunan, instalasi dan
mesin
2,278,747
Mesin dan peralatan
2,281,383
Alat pengangkutan
913,876
Peralatan kantor dan
perumahan
60,391
6,866,199
Aset dalam penyelesaian
Prasarana jalan dan jembatan
301,970
Bangunan, instalasi dan
mesin
560,748
Mesin dan peralatan
1,149,600
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
104,009
17,444
279,900
396,482
(7,616) 1,329,057
1,976
9,735
175,062
547,043
1,032,390
157,762
(2,499) 2,825,267
- 3,323,508
(9,737) 1,236,963
3,625
237
311,851
2,017,332
479,522
(145)
64,108
520,075
720,391
(561,822)
879,407 (1,194,093)
719,317
834,914
2,012,318
2,079,320 (2,017,332)
2,074,306
8,878,517
2,391,171
(73,121)
1,576
(557,554)
(829,327)
(606,224)
(127,568)
(193,896)
(143,957)
857
(684,265)
- (1,023,223)
9,626
(740,555)
(53,696)
(3,545)
(2,384,805)
(542,087)
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
(19,997) 11,249,691
(338,004)
6,493,712
(19,997) 9,175,385
(261,417)
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
145
(409,549)
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
12,204 (2,914,688)
8,335,003
aset
tetap
dialokasikan
sebagai
30/09/2015
Beban produksi
Beban umum dan administrasi
Tanaman belum menghasilkan
377,889
412,138
63,325
41,561
75,394
49,098
482,775
536,630
Costs of production
General and administrative
expenses
Immature plantations
Beberapa
entitas
anak
mengembangkan
perkebunan plasma dengan pola Kredit Koperasi
Primer untuk Anggotanya (KKPA). Pengembangan
perkebunan plasma didanai sendiri atau dapat
didanai dengan kredit investasi yang disalurkan
kepada entitas anak oleh bank.
Perusahaan inti/Nucleus
Lokasi/Location
Riau
Riau
Riau
Riau
Riau
Jambi
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
PT Karyanusa Ekadaya
PT Sumber Kharisma Persada
PT Cipta Narada Lestari
PT Subur Abadi Plantations
PT Cipta Agro Nusantara
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Sulawesi Tengah/
Central Sulawesi
30/09/2015
31/12/2014
731,389
856,261
34,424
66,681
765,813
922,942
30/09/2015
Rupiah
Mata uang asing
Pihak ketiga
Pihak berelasi
(lihat Catatan 6c)
Third parties
Related parties
(see Note 6c)
31/12/2014
736,532
29,281
867,038
55,904
765,813
922,942
Rupiah
Foreign currency
48,121
11,920
10,230
8,278
1,187
1,904
619,877
81,640
a.
30/09/2015
Entitas anak
Kini
Tangguhan
Konsolidasian
Kini
Tangguhan
17. TAXATION
31/12/2014
353,064
199,536
21,595
20,048
8,000
7,516
3,504
2,266
4,348
17. PERPAJAKAN
a.
16. ACCRUALS
30/09/2015
30/09/2014
(123,734)
43,411
37,866
(123,734)
81,277
403,976
(71,934)
755,952
(11,092)
332,042
744,860
403,976
(195,668)
799,363
26,774
208,308
826,137
Company
Current
Deferred
Subsidiaries
Current
Deferred
Consolidated
Current
Deferred
a.
408,729
2,797,353
(1,078,951)
(2,630,960)
1,697,880
1,820,762
1,027,658
1,987,155
9,576
(1,522,908)
3,352
1,379
(9,264)
6,754
(1,683,092)
1,770
(10,465)
(6,813)
(3,585)
(497,020)
Kompensasi rugi pajak
(497,020)
298,537
(124,895)
173,642
43,411
403,976
755,952
403,976
a.
30/09/2015
Perusahaan
Entitas anak
31/12/2014
497,020
1,674,984
1,103,879
2,172,004
1,103,879
30/09/2014
1,027,658
1,987,155
256,915
496,789
Tax calculated at
applicable rate
(380,727)
(2,316)
(420,773)
(2,616)
2,394
1,689
6,188
(123,734)
81,277
332,042
744,860
208,308
826,137
Utang pajak
b.
30/09/2015
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23 dan 4(2)
Pasal 26
Pajak Bumi dan Bangunan
Company
Subsidiaries
30/09/2015
Laba Perusahaan
sebelum pajak penghasilan
Taxes payable
31/12/2014
1,765
32
2,246
1,903
393
37,756
9
3,081
687
-
6,339
41,533
Company
Income taxes:
Article 21
Article 22
Articles 23 and 4(2)
Article 26
Land and Building Tax
b.
30/09/2015
Entitas anak
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23 dan 4(2)
Pasal 25
Pasal 26
Pasal 29
Pajak Pertambahan Nilai,
bersih
Pajak Bumi dan Bangunan
31/12/2014
4,892
1,206
17,396
73,693
257
95,199
27,535
457
18,500
57,232
242
283,554
Subsidiaries
Income taxes:
Article 21
Article 22
Articles 23 and 4(2)
Article 25
Article 26
Article 29
10,263
34,868
13,490
115
237,774
401,125
244,113
442,658
penghasilan
30/09/2015
was
31/12/2014
-
64,023
(124,979)
(140,554)
(124,979)
(76,531)
403,976
990,165
(781)
(18,259)
(289,737)
(2,201)
(31,148)
(673,262)
Jumlah
(308,777)
(706,611)
Total
95,199
283,554
c.
b.
31/12/2014
c.
Dikreditkan/
(dibebankan) ke
laba periode
berjalan/
Credited/(charged)
to profit for
the period
(Dibebankan)
dikreditkan ke
penghasilan
komprehensif lain/
(Charged)/credited
to other
comprehensive
income
30/09/2015
Perusahaan
Akumulasi rugi pajak
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
Beban ditangguhkan
124,255
13,874
838
(5,255)
4,590
13,209
(1,703)
345
123,735
(2,901)
(2,901)
124,255
11,811
(6,958)
4,935
Company
Cumulative tax loss
carryforwards
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
Deferred charges
134,043
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Penyisihan penurunan nilai
15,637
48,226
63,863
37,744
37
(3,013)
-
34,731
37
75,546
7,755
51,325
25,047
76,372
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Provision for impairment
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
11,484
(1,588)
9,896
Unrealised profit
(5,816)
77,485
191,773
76,427
(5,816)
262,384
204,982
200,162
(8,717)
396,427
Perusahaan
c.
31/12/2014
(Dibebankan)/
dikreditkan ke
laba periode
berjalan/
(Charged)/credited
to profit for
the period
Dikreditkan/
(dibebankan) ke
penghasilan
komprehensif lain/
Credited/(charged)
to other
comprehensive
income
30/09/2015
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
6,837
290
7,127
4,361
(597)
3,764
13
33,909
31,372
2,524
(101,664)
(6,711)
(108,375)
(59,094)
(4,494)
13
(63,575)
(59,094)
(4,494)
13
(63,575)
31/12/2013
Dikreditkan/
(dibebankan) ke
laba tahun
berjalan/
Credited/(charged)
to profit for
the year
Dikreditkan/
(dibebankan) ke
penghasilan
komprehensif lain/
Credited/(charged)
to other
comprehensive
income
37,412
(37,412)
9,860
1,057
(2,613)
-
(2,642)
4,590
(34,407)
2,957
44,659
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
31/12/2014
Perusahaan
Akumulasi rugi pajak
Company
2,957
13,874
(5,255)
4,590
Company
Cumulative tax loss
carryforwards
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
Deferred charges
13,209
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Penyisihan penurunan nilai
64,845
(49,208)
15,637
41,762
37
(4,018)
-
37,744
37
63,391
1,961
10,194
75,546
(39,562)
90,887
51,325
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Provision for impairment
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
Unrealised profit
11,484
11,484
130,473
51,106
10,194
191,773
175,132
16,699
13,151
204,982
Perusahaan
c.
31/12/2013
(Dibebankan)/
dikreditkan ke
laba tahun
berjalan/
(Charged)/credited
to profit for
the year
(Dibebankan)/
dikreditkan ke
penghasilan
komprehensif lain/
(Charged)/credited
to other
comprehensive
income
31/12/2014
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
646
6,191
5,091
6,837
4,361
(941)
31,372
(730)
20,433
11,880
(62,047)
(39,617)
(101,664)
(35,877)
(22,276)
(941)
(59,094)
(35,877)
(22,276)
(941)
(59,094)
Company
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
30/09/2015
1 tahun
2 tahun
3 tahun
4 tahun
5 tahun
31/12/2014
32,750
202,119
218,017
475,045
463,092
29,937
38,751
189,573
206,285
549,436
1,391,023
1,013,982
1 year
2 years
3 years
4 years
5 years
restitusi
d.
pajak
adalah
30/09/2015
Perusahaan
Entitas anak
31/12/2014
212,170
485,238
176,458
334,100
697,408
510,558
Company
Subsidiaries
Claims
for
tax
refunds
represent
overpayments of current and previous years
corporate income tax and other taxes which
have not been audited or being examined by
the DGT and payments of tax assessments
received by the Company and subsidiaries
for which objections or appeals have been
submitted.
e.
Tax assessments
Perusahaan
Company
Entitas anak
Subsidiaries
Management
disagreed
with
the
assessments above and has filed objections
or appeals; however management has not
received any decision from the DGT or from
the Tax Court up to the date of these
consolidated financial statements.
Jangka pendek
Oversea-Chinese Banking
Corporation Limited
PT Bank Mizuho Indonesia
Mizuho Bank, Ltd.
PT Bank Sumitomo
Mitsui Indonesia
The Bank of TokyoMitsubishi UFJ, Ltd.
Sumitomo Mitsui Banking
Corporation
Jangka panjang
Mizuho Bank, Ltd.
Oversea-Chinese Banking
Corporation Limited
United Overseas Bank
Limited
Sumitomo Mitsui Banking
Corporation
The Bank of TokyoMitsubishi UFJ, Ltd.
DBS Bank Ltd.
31/12/2014
806,135
190,541
-
489,444
619,595
311,000
124,312
122,457
996,676
1,666,808
2,111,935
777,500
1,324,796
1,360,625
1,091,745
729,695
622,000
580,560
364,573
Short-term
Oversea-Chinese Banking
Corporation Limited
PT Bank Mizuho Indonesia
Mizuho Bank, Ltd.
PT Bank Sumitomo
Mitsui Indonesia
The Bank of TokyoMitsubishi UFJ, Ltd.
Sumitomo Mitsui Banking
Corporation
Long-term
Mizuho Bank, Ltd.
Oversea-Chinese Banking
Corporation Limited
United Overseas Bank
Limited
Sumitomo Mitsui Banking
Corporation
The Bank of TokyoMitsubishi UFJ, Ltd.
DBS Bank Ltd.
6,203,304
2,760,125
2,640,770
632,367
3,562,534
2,127,758
Non-current maturities
Revolving
loan
facility
dengan
pagu
maksimum AS$ 75 juta. Suku bunga tahunan
untuk komitmen ini adalah 1,70% diatas
LIBOR.
Berdasarkan
perubahan
perjanjian fasilitas
pinjaman tertanggal 11 Juli 2014, yang merupakan
bagian dari perjanjian kredit tertanggal 11
September 2012, Perusahaan memperoleh
fasilitas komitmen berupa:
Revolving
loan
facility
dengan
pagu
maksimum AS$ 50 juta. Suku bunga tahunan
untuk komitmen ini adalah 1,70% diatas
LIBOR.
Berdasarkan
perubahan
perjanjian fasilitas
pinjaman tertanggal 28 Mei 2014 dan 11 Juli 2014,
yang merupakan bagian dari perjanjian kredit
tertanggal 15 April 2013, Perusahaan memperoleh
fasilitas komitmen berupa:
Revolving
loan
facility
dengan
pagu
maksimum AS$ 30 juta. Suku bunga tahunan
untuk komitmen ini adalah 1,70% diatas
LIBOR.
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank Mizuho Indonesia
tertanggal 29 Juni 2015 yang merupakan bagian
dari perjanjian kredit tertanggal 29 Juni 2012,
Perusahaan memperoleh fasilitas pinjaman berupa
revolving loan facility dengan pagu maksimum
Rp 200 miliar atau ekuivalen dalam mata uang
Dolar AS.
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank DBS Indonesia
tertanggal 1 Juli 2014, yang merupakan bagian dari
perjanjian kredit tertanggal 4 April 2011,
Perusahaan dan entitas anak tertentu memperoleh
fasilitas pokok uncommitted short term credit
sebesar maksimum Rp 150 miliar, dengan sub-sub
fasilitas sebagai berikut:
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan The Hongkong and Shanghai
Bank Corporation Ltd. (HSBC), cabang Jakarta
tertanggal 3 Pebruari 2014, yang merupakan
bagian dari perjanjian kredit tertanggal 4 Mei 2011,
Perusahaan dan entitas anak tertentu memperoleh
fasilitas pinjaman berupa revolving loan untuk
modal kerja dan fasilitas kredit berdokumen
dengan total pagu maksimum Rp 100 miliar atau
ekuivalennya dalam mata uang Dolar AS.
PT Bank Commonwealth
PT Bank Commonwealth
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank Commonwealth
tertanggal 11 Agustus 2014, yang merupakan
bagian dari perjanjian kredit tertanggal 13 Juni
2011, Perusahaan dan entitas anak tertentu
memperoleh fasilitas pinjaman berupa Demand
Loan sub limit Letter of Credit (LC)/Surat Kredit
Berdokumen Dalam Negeri (SKBDN) sebesar
maksimum AS$ 15 juta atau ekuivalennya dalam
mata uang Rupiah.
dengan
pagu
30/09/2015
31/12/2014
55 tahun/years
8% - 9%
55 tahun/years
8% - 9%
9%
8%
TMI III 2011
9%
8%
TMI III 2011
pensiun
dan
imbalan
19. EMPLOYEE
(continued)
BENEFITS
OBLIGATIONS
pascakerja
30/09/2015
Imbalan pensiun dan imbalan
pascakerja lainnya
Imbalan kerja jangka panjang
lainnya
31/12/2014
360,154
365,480
132,667
117,683
Saldo akhir
Bagian jangka pendek
492,821
(55,394)
483,163
(55,394)
437,427
427,769
Ending balance
Current portion
Non-current portion
30/09/2015
Nilai kini kewajiban
Nilai wajar aset program
31/12/2014
363,366
(3,212)
368,692
(3,212)
360,154
365,480
30/09/2015
31/12/2014
Saldo awal
Penyesuaian sehubungan
dengan penerapan
PSAK No.24 (revisi 2013)
365,480
266,296
6,007
365,480
272,303
29,489
62,387
(34,815)
-
48,840
(18,050)
Saldo akhir
Bagian jangka pendek
360,154
(21,536)
365,480
(21,536)
Ending balance
Current portion
338,618
343,944
Beginning balance
Adjustment in relation to
implementation of
PSAK No.24 (Revised 2013)
Non-current portion
12,460
17,029
-
39,943
22,706
(262)
29,489
62,387
dan
imbalan
19. EMPLOYEE
(continued)
pascakerja
BENEFITS
OBLIGATIONS
30/09/2015
31/12/2014
Saldo awal
Biaya jasa kini
Biaya bunga
(Keuntungan)/kerugian aktuarial
Kontribusi dan imbalan
yang dibayar
368,692
12,460
17,029
(34,815)
Saldo akhir
363,366
275,207
39,943
22,706
48,867
(18,031)
368,692
Beginning balance
Current service cost
Interest cost
Actuarial (gains)/losses
Contributions and benefit paid
Ending balance
Saldo awal
Hasil aset program yang diharapkan
Keuntungan aktuarial
Kontribusi dan imbalan
yang dibayar
3,212
-
2,904
262
27
Beginning balance
Expected return on plan assets
Actuarial gains
19
Saldo akhir
3,212
3,212
Ending balance
30/09/2015
31/12/2014
Saldo awal
Jumlah yang dibebankan pada
laba periode berjalan
Imbalan dan iuran yang dibayarkan
117,683
102,434
Beginning balance
14,984
-
39,267
(24,018)
Saldo akhir
Bagian jangka pendek
132,667
(33,858)
117,683
(33,858)
Ending balance
Current portion
98,809
83,825
Non-current portion
19. EMPLOYEE
(continued)
BENEFITS
OBLIGATIONS
30/09/2015
Biaya jasa kini
Biaya bunga
Keuntungan aktuarial
bersih diakui di periode berjalan
31/12/2014
9,994
4,990
36,656
6,652
(4,041)
14,984
39,267
Pemegang saham
PT Astra International Tbk
Masyarakat
1,254,831,088
319,913,912
79.68%
20.32%
627,416
159,957
1,574,745,000
100.00%
787,373
30/09/2015
Agio saham
Penawaran saham perdana
Biaya emisi saham, bersih
Opsi kepemilikan saham oleh
karyawan yang dieksekusi
Kapitalisasi ke modal saham
Shareholders
31/12/2014
132,090
(3,990)
132,090
(3,990)
47,464
(125,800)
47,464
(125,800)
49,764
49,764
33,712
33,712
(3,173)
3,300
83,603
Shares premium
Initial public offering
Share issuance costs, net
Employee stock options
exercised
Capitalisation to share capital
83,603
142,723
79,751
56,679
29,735
20,973
20,336
14,096
13,868
7,463
7,337
642
393,603
24. DIVIDEN
Dalam Rapat Umum Tahunan Pemegang Saham
yang diselenggarakan pada tanggal 14 April 2015,
pemegang saham menyetujui pembagian dividen
kas atas laba tahun buku 2014 sebesar
Rp 1.127.518 juta atau Rp 716 (Rupiah penuh) per
saham kepada pemegang saham yang tercatat
pada tanggal 24 April 2015. Dari jumlah dividen
tersebut, termasuk di dalamnya pembagian dividen
kas interim sebesar Rp 384.238 juta atau Rp 244
(Rupiah penuh) per saham kepada pemegang
saham yang tercatat pada tanggal 14 Oktober
2014, yang telah diputuskan oleh Rapat Direksi
dan disetujui oleh Dewan Komisaris pada tanggal
17 September 2014.
24. DIVIDENDS
In the Annual General Shareholders Meeting held
on 14 April 2015, the shareholders approved the
distribution of cash dividends from the 2014 profit
of Rp 1,127,518 million or Rp 716 (full amount) per
share to the shareholders registered as at 24 April
2015. These dividends included the distribution of
interim cash dividends of Rp 384,238 million or
Rp 244 (full amount) per share to the shareholders
registered as at 14 October 2014 which have been
decided by the Directors Meeting and approved by
the Board of Commissioners on 17 September
2014.
25.
Kantor pusat
dan lainnya
Eliminasi
4,733,491
4,384,661
5,639,120
Laba bruto/
Gross profit
30/09/2015 30/09/2014
Total aset/
Total assets
30/09/2015 31/12/2014
5,515,320
5,344,040
4,582,906
785,184
930,694
526,803
1,110,444
1,907,586
666,797
436,483
131,186
153,705
715,382
979,799
208,997
4,628,124
13,490,920
4,985,305
4,618,753
12,577,604
5,073,486
14,757,272 15,442,266
2,242,681
3,684,827
721,374
1,904,178
23,104,349
22,269,843
(387,965)
180,521
2,340,687
1,253,938
(132,988)
(113,483)
2,626
522
(4,412,768) (3,683,039)
10,347,130 11,759,749
(2,355)
(2,184)
47,199
322
2,287,525
3,682,965
200,421
1,971,216
(4,440,240) (4,964,427)
21,004,796
18,559,354
Sumatera
Kalimantan
Sulawesi
Head office
and other
Eliminations
PENDAPATAN BERSIH
30/09/2015
Minyak sawit mentah dan turunannya
Inti sawit dan turunannya
Lainnya
10,308,269
1,442,628
8,852
10,347,130
11,759,749
30/09/2015
Pihak berelasi
(lihat Catatan 6b)
27.
11.02%
4.00%
44.98%
1,498,785
1,318,936
7,147,476
12.75%
11.22%
60.77%
6,208,134
60.00%
9,965,197
84.74%
4,138,996
40.00%
1,794,552
15.26%
10,347,130
100.00%
11,759,749
100.00%
Third parties
PT Intibenua Perkasatama
PT Wilmar Nabati Indonesia
Others (each < 10%)
Related parties
(see Note 6b)
1,140,189
414,330
4,653,615
30/09/2014
9,198,999
1,145,505
2,626
30/09/2014
4,387,023
5,295,967
2,252,328
568,012
2,031,494
459,756
411,421
201,825
170,978
148,414
409,148
184,318
192,435
103,813
8,140,001
8,676,931
556,516
(636,912)
8,059,605
387,045
(987,192)
Finished goods:
Beginning
Ending
8,076,784
No purchases from a third party and a related party
supplier exceeding 10% of net revenue.
192,186
69,250
63,325
39,626
35,254
29,151
28,417
19,972
14,258
7,659
3,026
4,247
172,092
64,686
55,245
43,974
32,813
29,038
29,466
18,233
11,805
4,368
4,282
16,655
506,371
482,657
Beban penjualan
Terutama merupakan
ongkos angkut.
beban
pengiriman
dan
30/09/2014
77,439
14,362
54,858
14,708
91,801
69,566
Details by nature:
Salaries and employee benefits
Community development
Depreciation
Tax expense
Professional fees
Safety and environment
Training and recruitment
Office overhead
Business travelling
Research and development
Expedition
Others
Selling expenses
30/09/2014
30/09/2014
15,136
7,293
62
2,775
8,194
3,485
-
22,491
14,454
Long-term receivables
Current accounts
Time deposits
Others
LAIN-LAIN, BERSIH
30/09/2014
45,539
66,175
43,424
3,522
2,760
2,383
2,133
409
33,253
48,693
4,298
1,560
3,866
1,301
586
13,188
133,423
139,667
(23)
(46,317)
(106)
(23)
(46,423)
133,400
32. LABA PER SAHAM
93,244
32. EARNINGS PER SHARE
30/09/2015
Laba yang dapat diatribusikan
kepada pemilik Perusahaan
30/09/2014
1,883,743
Profit attributable to
owners of the Company
1,574,745,000
1,574,745,000
92.07
1,196.22
144,986
LIABILITIES
IN
33.
Mata uang
asing lainnya/
Dolar AS/
Other foreign
US Dollars
currencies
(dalam ribuan/in thousands)
31/12/2014
Setara Rupiah/
Rupiah equivalent
(dalam jutaan/in millions)
30/09/2015 31/12/2014
Aset moneter
Kas dan setara kas
Piutang usaha
Piutang
jangka panjang
Piutang lain-lain
Liabilitas moneter
Uang muka
pelanggan
Utang usaha dan
liabilitas lain-lain
Pinjaman bank
jangka pendek
Bagian pinjaman bank
jangka panjang
yang jatuh tempo
dalam waktu
satu tahun
Pinjaman bank
jangka panjang
Jumlah liabilitas
moneter bersih
8,448
1,771
3
-
17,975
4,288
5
-
123,864
25,960
223,670
53,340
43,189
1,079
7,959
866
633,018
15,822
99,010
10,779
54,487
31,088
798,664
386,799
(6,622)
(1,986)
(68,000)
(35)
-
(4,272)
(135,000)
(97,057)
(245)
(29,616)
(996,676)
(50,833)
(2,647,421)
(632,367)
(245,000)
(171,042)
(3,590,965)
(2,127,758)
(502,233)
(35)
(361,147)
(245)
(7,361,735)
(4,495,713)
(447,746)
(32)
(330,059)
(240)
(6,563,071)
(4,108,914)
Monetary assets
Cash and cash
equivalents
Trade receivables
Long term
receivables
Other receivables
Monetary liabilities
Advances
from customers
Trade payables and
(56,188)
other liabilities
Short-term
(1,679,400)
bank loans
(180,625)
IN
Current maturities
of long-term
bank loans
Long-term
bank loans
30/09/2015
31/12/2014
Pihak ketiga
PT Agro Maju Raya
116,655
99,010
Third party
PT Agro Maju Raya
Pihak berelasi
(lihat Catatan 6c)
516,363
Related party
(see Note 6c)
633,018
99,010
b.
c.
Gugatan hukum
Pada tahun 2004, PT Eka Dura Indonesia
(EDI), entitas anak, digugat secara hukum
yang jumlahnya diperkirakan sebesar Rp 709
miliar dari Badan Pengawas Dampak Analisa
Lingkungan Riau (Bapedal Riau) atas polusi
yang disebabkan oleh kebakaran ketika
mengadakan pembersihan lahan. Manajemen
mengajukan keberatan atas gugatan tersebut
kepada Bapedal Riau dan Kejaksaan Negeri
Riau dengan dasar bahwa areal tersebut telah
diserahkan kepada koperasi dan kebakaran
tersebut disebabkan oleh masyarakat sekitar
bukan oleh EDI. Telah ditetapkan tersangka
yaitu koperasi setempat. Namun sampai
dengan
tanggal
laporan
keuangan
konsolidasian ini, gugatan hukum oleh
Bapedal Riau kepada EDI belum dicabut.
COMMITMENTS
AND
Risiko keuangan
Financial risks
Pengelolaan modal
Capital management
Dalam
mengelola
permodalannya,
Grup
senantiasa mempertahankan kelangsungan usaha
serta memaksimalkan manfaat bagi pemegang
saham dan pemangku kepentingan lainnya.
30/09/2015
31/12/2014
Jumlah pinjaman
Kas dan setara kas
7,199,980
(443,062)
4,426,933
(611,181)
Pinjaman bersih
6,756,918
3,815,752
Net borrowing
Total aset
Total liabilitas
Goodwill
21,004,796
(9,768,880)
(55,951)
18,559,354
(6,725,576)
(55,951)
Total assets
Total liabilities
Goodwill
11,179,965
11,777,827
60%
32%
37.
Total borrowing
Cash and cash equivalents
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND