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Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statement of Profit or Loss and
Lain Konsolidasian...................................... ... 4-5 ….…...………… Other Comprehensive Income
Catatan atas Laporan Keuangan Konsolidasian .. 9 - 106 Notes to the Consolidated Financial
….……………………………………..Statements
************************
The original consolidated financial statements included herein are in
Indonesian language.
Catatan/
2016 Notes 2015
Aset Assets
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
1
The original consolidated financial statements included herein are in
Indonesian language.
Catatan/
2016 Notes 2015
Liabilitas Liabilities
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
2
The original consolidated financial statements included herein are in
Indonesian language.
Catatan/
2016 Notes 2015
Total Liabilitas dan Ekuitas 258.981.225 308.020.212 Total Liabilities and Equity
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
3
The original consolidated financial statements included herein are in
Indonesian language.
Catatan/
2016 Notes 2015
Beban penjualan dan distribusi (7.798.216) 2,23, (7.374.419) Selling and distribution expenses
2,10,23, General and administrative
Beban umum dan administrasi (15.649.711) 27,32 (10.419.110) expenses
Penghasilan operasi lain 3.098.526 2,23 1.329.255 Other operating income
Beban operasi lain (1.779.791) 2,23 (1.271.543) Other operating expenses
Difference between
the acquisition cost and
Selisih biaya perolehan dengan nilai the fair value of
wajar aset neto teridentifikasi - 1,4 2.676.074 identifiable net assets
Laba sebelum pajak penghasilan 27.928.276 13.952.881 Profit before income tax
2,3,
Beban pajak penghasilan (7.212.078) 14,30 (3.900.704) Income tax expense
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
4
The original consolidated financial statements included herein are in
Indonesian language.
Catatan/
2016 Notes 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
5
The original consolidated financial statements included herein are in Indonesian language.
Selisih
Kurs Atas
Penjabaran
Laporan
Modal Saham Keuangan/
Ditempatkan Tambahan Foreign Saldo Laba/Retained Earnings
dan Disetor Modal Exchange
Penuh/ Disetor/ Differences Belum Kepentingan
Issued and Additional from Financial Ditentukan Ditentukan Nonpengendali/
Catatan/ Fully Paid Paid-in Statements Penggunaannya/ Penggunaannya/ Sub-total/ Non-controlling Total Ekuitas/
Notes Share Capital Capital Translations Appropriated Unappropriated Sub-total Interests Total Equity
Saldo 31 Desember 2014 6.120.561 95.775 (1.122) 1.433.919 43.986.030 51.635.163 32.120 51.667.283 Balance, December 31, 2014
Kombinasi bisnis Business combination with
PT Kharisma Cipta Dunia Sejati 4 - - - - - - 7.699 7.699 PT Kharisma Cipta Dunia Sejati
Uang muka setoran modal oleh Deposits for future shares subscription
kepentingan non-pengendali - - - - - - 2.652.474 2.652.474 by non-controlling interest
Laba tahun berjalan - - - - 9.987.505 9.987.505 64.672 10.052.177 Profit for the year
Penghasilan komprehensif lain 2 - - (303.213) - (471.433) (774.646) (163.268) (937.914) Other comprehensive income
Saldo 31 Desember 2015 6.120.561 95.775 (304.335) 1.433.919 53.141.959 60.487.879 2.593.697 63.081.576 Balance, December 31, 2015
Laba tahun berjalan - - - - 20.149.825 20.149.825 566.373 20.716.198 Profit for the year
Penghasilan komprehensif lain 2 - - 316.251 - (56.639) 259.612 80.800 340.412 Other comprehensive income
Total penghasilan komprehensif tahun berjalan, Total comprehensive income for the year,
setelah pajak - - 316.251 - 20.093.186 20.409.437 647.173 21.056.610 net of tax
Saldo 31 Desember 2016 6.120.561 95.775 11.916 1.433.919 71.430.362 79.092.533 3.752.904 82.845.437 Balance, December 31, 2016
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
6
The original consolidated financial statements included herein
are in
Catatan/
2016 Notes 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
7
The original consolidated financial statements included herein
are in
Catatan/
2016 Notes 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form
8
The original consolidated financial statements included herein
are in
1. UMUM 1. GENERAL
9
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are in
Saham
Ditempatkan
dan Disetor
Penuh/ Nilai Nominal
Number of per Saham/
Tanggal/ Tindakan Perusahaan/ Shares Issued Par Value
Date Nature of Corporate Actions and Fully Paid per Share
27 Desember 2001/ Penawaran umum perdana sejumlah 80.000.000
December 27, 2001 saham/Initial public offering of 80,000,000 shares 80.000.000 Rp100
18 Januari 2002/ Pencatatan perdana saham pada Bursa Efek
January 18, 2002 Jakarta/Initial listing of shares at Jakarta Stock
Exchange 480.000.000 Rp100
c. Entitas Induk dan Entitas Induk Terakhir c. Parent and Ultimate Parent
d. Manajemen Kunci dan Informasi Lainnya d. Key Management and Other Information
2016 2015
Dewan Komisaris Board of Commissioners
Presiden Komisaris Yus’an Yus’an President Commissioner
Komisaris Farhan Rio Gunawan Farhan Rio Gunawan Commissioner
Komisaris Then Surianto Eka Prasetyo Then Surianto Eka Prasetyo Commissioner
Komisaris Independen Fazwar Bujang Fazwar Bujang Independent Commissioner
Direksi Directors
Presiden Direktur Lim Aun Seng Lim Aun Seng President Director
Direktur Anand Kishore Bapat Anand Kishore Bapat Director
Direktur Kusnarto Kusnarto Director
Direktur Liauw Sioe Lian Liauw Sioe Lian Director
10
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are in
Langsung/Direct
PT Nusa Prima Logistik Jakarta/ - Logistik pergudangan/
(Nusa)(1) Jakarta Logistic warehousing 31.635.294 8.637.112 65.00%
Tidak Langsung/Indirect
PT Sentral Grain Terminal Jakarta/ 2001/ Logistik pergudangan/
(SGT)(2) Jakarta 2001 Logistic warehousing 9.852.329 7.521.091 93.51%
11
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are in
12
The original consolidated financial statements included herein
are in
13
The original consolidated financial statements included herein
are in
14
The original consolidated financial statements included herein
are in
15
The original consolidated financial statements included herein
are in
16
The original consolidated financial statements included herein
are in
Pendapatan dan beban/ Rata-rata tertimbang dari kurs Pajak selama periode laporan laba rugi dan
Revenues and expenses penghasilan komprehensif lain / Weighted-average exchange Tax rate during the
period of the statements of profit or loss and other comprehensive income
17
The original consolidated financial statements included herein
are in
d. Transaksi dan Saldo dalam Mata Uang Asing d. Foreign Currency Transactions and Balance
Pembukuan Perusahaan diselenggarakan dalam The accounting records of the Company are
mata uang Dolar AS. Transaksi dalam mata uang maintained in US Dollar. Transactions
asing dijabarkan ke mata uang Dolar AS dengan denominated in foreign currencies are
menggunakan kurs yang berlaku pada tanggal translated in US Dollar at the exchange rates
transaksi. prevailing at the dates of the transactions.
Pada tanggal pelaporan, aset dan liabilitas moneter At reporting date, monetary assets and
dalam mata uang asing dijabarkan ke dalam mata liabilities denominated in foreign currencies
uang Dolar AS berdasarkan kurs tengah Bank are translated into US Dollar using the middle
Indonesia yang berlaku pada tanggal tersebut. rates of exchange quoted by Bank Indonesia
Keuntungan dan kerugian dari selisih kurs yang at such date. Exchange gains and losses
timbul dari transaksi dalam mata uang asing dan arising from foreign currency transactions and
penjabaran aset dan liabilitas moneter dalam mata from the translation of foreign currency
uang asing ke mata uang Dolar AS, dibebankan denominated monetary assets and liabilities
pada laba rugi. into US Dollar are recognized in profit or loss.
Perusahaan dan entitas anaknya mempunyai The Company and its subsidiaries have
transaksi dengan pihak berelasi sesuai dengan transactions with related parties as defined in
definisi yang diuraikan pada PSAK 7. PSAK 7.
Transaksi ini dilakukan berdasarkan persyaratan The transactions are made based on terms
yang disetujui oleh kedua belah pihak, yang agreed by the parties, which may not be the
mungkin tidak sama dengan transaksi lain yang same as those of the transactions between
dilakukan dengan pihak- pihak yang tidak berelasi. unrelated parties.
18
The original consolidated financial statements included herein
are in
Kecuali diungkapkan khusus sebagai pihak berelasi, Unless specifically identified as related parties,
maka pihak-pihak lain yang disebutkan dalam the parties disclosed in the Notes to the
Catatan atas laporan keuangan konsolidasian consolidated financial statements are third
merupakan pihak ketiga. parties.
g. Persediaan g. Inventories
19
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are in
20
The original consolidated financial statements included herein
are in
Estimasi Masa
Manfaat Ekonomis/
Estimated Useful Tarif/
Metode Life (tahun/years) Rate Method
Bangunan dan prasarana Garis lurus 20 5% Straight- line Buildings and improvements
Saldo menurun
Mesin dan peralatan pabrik ganda 4-10 20% - 50% Diminishing balance Machinery and factory equipment
Saldo menurun
Kendaraan ganda 4-8 25% - 50% Diminishing balance Vehicles
Saldo menurun Office and warehouse
Peralatan kantor dan gudang ganda 4-8 25% - 50% Diminishing balance equipment
21
The original consolidated financial statements included herein
are in
22
The original consolidated financial statements included herein
are in
23
The original consolidated financial statements included herein
are in
24
The original consolidated financial statements included herein
are in
25
The original consolidated financial statements included herein
are in
26
The original consolidated financial statements included herein
are in
27
The original consolidated financial statements included herein
are in
Pendapatan Revenue
Beban Expense
o. Perpajakan o. Taxation
28
The original consolidated financial statements included herein
are in
29
The original consolidated financial statements included herein
are in
30
The original consolidated financial statements included herein
are in
PPN VAT
31
The original consolidated financial statements included herein
are in
32
The original consolidated financial statements included herein
are in
33
The original consolidated financial statements included herein
are in
34
The original consolidated financial statements included herein
are in
35
The original consolidated financial statements included herein
are in
36
The original consolidated financial statements included herein
are in
37
The original consolidated financial statements included herein
are in
38
The original consolidated financial statements included herein
are in
39
The original consolidated financial statements included herein
are in
iv. Nilai Wajar Instrumen Keuangan iv. Fair value of Financial Instruments
40
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are in
s. Provisi s. Provisions
41
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are in
42
The original consolidated financial statements included herein
are in
43
The original consolidated financial statements included herein
are in
u. Sewa u. Leases
44
The original consolidated financial statements included herein
are in
45
The original consolidated financial statements included herein
are in
46
The original consolidated financial statements included herein
are in
47
The original consolidated financial statements included herein
are in
48
The original consolidated financial statements included herein
are in
49
The original consolidated financial statements included herein
are in
Pertimbangan Judgements
Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Liabilities
50
The original consolidated financial statements included herein
are in
51
The original consolidated financial statements included herein
are in
Sewa Lease
52
The original consolidated financial statements included herein
are in
53
The original consolidated financial statements included herein
are in
54
The original consolidated financial statements included herein
are in
PT Kharisma Cipta Dunia Sejati (lanjutan) PT Kharisma Cipta Dunia Sejati (continued)
Aset Assets
Kas dan bank 2.030.386 Cash and bank
Piutang usaha 1.586.038 Trade receivables
Piutang lain-lain 171.442 Other receivables
Biaya dibayar di muka 184.666 Prepaid expenses
Aset lancar lainnya 1.384 Other current assets
Aset tetap 7.746.698 Fixed assets
Aset tidak lancar lainnya 146.383 Other non-current assets
Liabilitas Liabilities
Utang usaha 352.179 Trade payables
Beban yang masih harus dibayar 162.368 Accrued expenses
Liabilitas jangka pendek 134.288 Current liabilities
Kewajiban pajak tangguhan 923.775 Deferred tax liabilities
Liabilitas imbalan kerja 372.088 Employee benefits liabilities
Selisih biaya perolehan dengan nilai wajar aset neto The above transactions resulted to a difference
teridentifikasi sebesar Rp37 miliar (ekuivalen dengan between the acquisition cost and the fair value of
US$2.676.074) dicatat sebagai pendapatan operasional identifiable net assets amounting to Rp37 billion
lainnya, dengan rincian sebagai berikut: (equivalent to US$2,676,074) which was recorded
as part of other operating income, with the
following details:
Biaya perolehan 7.237.985 Acquisition cost
Alokasi biaya perolehan Allocation of acquisition cost:
Nilai wajar aset neto 9.922.299 Identifiable net assets
teridentifikasi Kepentingan at fair values
non-pengendali 8.240 Non-controlling interests
Selisih biaya perolehan dengan nilai Difference between the acquisition cost and
wajar asset neto teridentifikasi 2.676.074 the fair value of identifiable net assets
55
The original consolidated financial statements included herein
are in
2016 2015
56
The original consolidated financial statements included herein
are in
Sub-total 34.332.086 18.618.451 Sub-total
57
The original consolidated financial statements included herein
are in
5. KAS DAN SETARA KAS (lanjutan) 5. CASH AND CASH EQUIVALENTS (continued)
31 Desember/December 31,
2016 2015
Deposito berjangka Time deposits
Pihak ketiga Third parties
Rekening Rupiah Rupiah accounts
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 298.269 36.796 (Persero) Tbk
PT Bank Artha Graha Internasional Tbk - 1.532.039 PT Bank Artha Graha Internasional Tbk
Rekening Dolar AS US Dollar accounts
PT Bank Rabobank International PT Bank Rabobank International
Indonesia 2.142.500 - Indonesia
Total kas dan setara kas 36.869.628 20.254.547 Total cash and cash equivalents
Rekening di bank memiliki tingkat bunga Accounts in banks earn interest at floating rates
mengambang sesuai dengan tingkat penawaran pada based on the offerred rate from each bank.
masing-masing bank.
2016 2015
Pihak Berelasi (Catatan 28) 558.949 - Related Parties (Note 28)
Pihak ketiga Third Parties
PT Sabas Dian Bersinar 9.141.319 6.391.887 PT Sabas Dian Bersinar
PT Central Pertiwi Bahari 8.067.723 8.094.961 PT Central Pertiwi Bahari
PT Mabar Feed Indonesia 6.748.079 6.385.401 PT Mabar Feed Indonesia
PT Sabas Indonesia 4.881.497 6.144.009 PT Sabas Indonesia
PT Sido Agung Agro Prima 3.139.102 312.312 PT Sido Agung Agro Prima
58
The original consolidated financial statements included herein
are in
2016 2015
Pihak ketiga (lanjutan) Third Parties (continued)
PT Central Proteina Prima 2.498.991 6.229.569 PT Central Proteina Prima
PT Mabar Mitra Bersama 2.011.182 1.254.570 PT Mabar Mitra Bersama
PT Indotirta Suaka 1.266.306 437.383 PT Indotirta Suaka
PT Central Pangan Pertiwi 960.606 2.077.783 PT Central Pangan Pertiwi
PT Sinta Prima Feedmill 698.491 2.412.369 PT Sinta Prima Feedmill
PT Sierad Produce Tbk - 2.312.100 PT Sierad Produce Tbk
PT Indojaya Agrinusa - 1.392.745 PT Indojaya Agrinusa
PT CJ Feed Jombang - 1.102.771 PT CJ Feed Jombang
Lain-lain (masing-masing di
bawah US$1.000.000) 16.255.735 12.751.721 Others (each below US$1,000,000)
2016 2015
Rupiah 31.776.123 27.956.911 Rupiah
Dolar AS 24.451.857 29.342.670 US Dollar
2016 2015
Lancar dan tidak mengalami
penurunan nilai 21.815.567 18.111.065 Neither past due nor impaired
Telah jatuh tempo namun tidak
mengalami penurunan nilai Past due but not impaired
1 - 30 hari 19.258.591 18.687.443 1 - 30 days
31 - 60 hari 3.738.933 7.601.565 31 - 60 days
Lebih dari 60 hari 11.414.889 12.899.508 More than 60 days
59
The original consolidated financial statements included herein
are in
7. PERSEDIAAN 7. INVENTORIES
2016 2015
Berdasarkan hasil penelaahan terhadap harga Based on the review of the market prices and
pasar dan kondisi fisik persediaan pada tanggal 31 physical conditions of the inventories as of
Desember 2016 dan 2015, manajemen berkeyakinan December 31, 2016 and 2015, management
bahwa semua persediaan di atas akan dapat believes that all of the above inventories are
dijual/digunakan, sehingga tidak diperlukan penyisihan saleable/useable, thus no allowance is necessary
untuk menutup kemungkinan kerugian yang timbul dari to cover any possible losses that may arise from
penurunan nilai persediaan. the decline in value of inventories.
60
The original consolidated financial statements included herein
are in
2016 2015
Pihak berelasi (Catatan 28) 1.315.061 - Related party (Note 28)
Pihak ketiga Third parties
PT Bungasari Flour Mills Indonesia - 9.330.622 PT Bungasari Flour Mills Indonesia
Noble Resources Pte., Ltd., Singapura - 3.048.540 Noble Resources Pte., Ltd., Singapore
MJI Universal Pte., Ltd., Singapura - 941.768 MJI Universal Pte., Ltd., Singapore
Swift & Company,
Swift & Company, Amerika Serikat - 600.642 United States of America
Lain-lain (masing-masing
di bawah US$300.000) 637.064 1.518.254 Others (each below US$300,000)
2016 2015
Sewa dibayar di muka 532.496 556.548 Prepaid rent
Asuransi dibayar di muka 109.934 104.761 Prepaid insurance
Lain-lain 9.021 18.536 Others
61
The original consolidated financial statements included herein
are in
Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows:
31 Desember 2016/December 31, 2016
Pengaruh
Penjabaran
Mata Uang
Asing
(Catatan 2)/
Effect of
Foreign
Saldo Awal/ Currency Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Translations Ending
Balance Additions Deductions Reclassification (Note 2) Balance
Aset tetap dalam penyelesaian 4.629.329 24.283.297 9.923 (951.070 ) (163.953) 27.787.680 Construction in progress
Total nilai perolehan 47.153.587 25.155.257 196.247 - 63.089 72.175.686 Total cost
Total akumulasi penyusutan 12.322.897 2.812.107 139.908 - 113.602 15.108.698 Total accumulated depreciation
Penambahan
dari akuisisi
Entitas
Anak/
Additions
Saldo Awal/ from Saldo Akhir/
Beginning Penambahan/ Acquisitions Pengurangan/ Reklasifikasi/ Ending
Balance Additions of Subsidiaries Deductions Reclassifications Balance
Aset tetap dalam penyelesaian 23.531 2.276.139 2.345.212 - (15.553) 4.629.329 Construction in progress
Total nilai perolehan 22.118.547 10.532.694 14.560.071 57.725 - 47.153.587 Total cost
Total akumulasi penyusutan 6.787.491 1.107.859 4.468.161 40.614 - 12.322.897 Total accumulated depreciation
62
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are in
2016 2015
Hasil penjualan aset tetap 59.620 21.000 Proceeds from sales of fixed assets
Nilai buku aset tetap yang dilepas 56.339 17.111 Net book value of disposed fixed assets
2016 2015
Beban pokok pendapatan Beban 2.164.366 389.621 Cost of revenues
umum dan administrasi General and administrative expenses
(Catatan 23) 647.741 718.238 (Note 23)
63
The original consolidated financial statements included herein
are in
2015 2015
Reklamasi tanah 5% 2.345.212 2017 Land reclamation
Fasilitas dermaga 9% 1.783.394 2017 Port facilities
Gudang 70% 500.723 2016 Warehouses
Total 4.629.329 Total
Kapitalisasi biaya pinjaman pada tahun berjalan Borrowing costs capitalized during current year
adalah sebesar US$483.703. Tingkat kapitalisasi biaya amounted to US$483,703. Capitalization rate of
pinjaman untuk tahun yang berakhir pada tanggal 31 borrowing costs for the year ended December 31,
Desember 2016 antara 3,9% sampai 2016 was from 3.9% to 4.2%.
dengan 4,2%.
64
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are in
Rincian aset lainnya adalah sebagai berikut: The details of other assets are as follows:
31 Desember/December 31,
2016 2015
Lancar Current
Uang muka impor 105.654 317.381 Import advances
Lain-lain 11.029 21.760 Others
Utang bank jangka pendek terdiri atas: The short-term bank loans consist of:
31 Desember/December 31,
2016 2015
Rabobank International, Hong Kong 15.051.000 21.500.000 Rabobank International, Hong Kong
Citibank N.A., Indonesia 9.796.459 2.001.739 Citibank N.A., Indonesia
The Hongkong and Shanghai Banking The Hongkong and Shanghai Banking
Corporation Limited, Indonesia 6.500.000 7.400.000 Corporation Limited, Indonesia
PT Bank Central Asia Tbk - 2.565.265 PT Bank Central Asia Tbk
65
The original consolidated financial statements included herein
are in
12. UTANG BANK JANGKA PENDEK (lanjutan) 12. SHORT-TERM BANK LOANS (continued)
66
The original consolidated financial statements included herein
are in
12. UTANG BANK JANGKA PENDEK (lanjutan) 12. SHORT-TERM BANK LOANS (continued)
The Bank of Tokyo Mitsubishi UFJ Ltd. The Bank of Tokyo Mitsubishi UFJ Ltd.
Pembatasan-pembatasan Covenants
67
The original consolidated financial statements included herein
are in
12. UTANG BANK JANGKA PENDEK (lanjutan) 12. SHORT-TERM BANK LOANS (continued)
Suku Bunga Interest Rate
Tingkat suku bunga tahunan atas utang bank jangka
The Rupiah short-term bank loan bears interest at
pendek dalam mata uang Rupiah berkisar antara 10,00%
annual rates ranging from 10.00% to 11.50% in
sampai dengan 11,50% untuk tahun 2016
2016 (2015: 11.50%), while short-term bank loans
(2015: 11,50%), sedangkan tingkat suku bunga tahunan
denominated in US Dollar earned interest at annual
atas utang bank jangka pendek dalam mata uang Dolar
rates ranging from 2.50% to 4.00% in 2016 and
AS berkisar antara 2,50% sampai dengan 4,00% untuk
2015.
tahun 2016 dan 2015.
Kepatuhan atas Syarat-syarat Pinjaman Compliance with Loan Covenants
Pada tanggal 31 Desember 2016 dan 2015, Kelompok
As of December 31, 2016 and 2015, the Group had
Usaha telah memenuhi semua persyaratan sehubungan
complied with all covenants relating to the above
dengan pinjaman- pinjaman tersebut di atas.
loans.
31 Desember/December 31,
2016 2015
Pihak berelasi (Catatan 28) 19.725.927 - Related parties (Note 28)
Pihak ketiga Third parties
Quadra Commodities, SA, Swiss 61.205.396 113.122.841 Quadra Commodities, SA, Switzerland
Enerfo Pte., Ltd., Singapura - 42.029.922 Enerfo Pte., Ltd., Singapore
PT Bungasari Flour Mills Indonesia - 4.480.779 PT Bungasari Flour Mills Indonesia
Noble Resources Pte., Ltd., Singapura - 2.127.120 Noble Resources Pte., Ltd., Singapore
Lain-lain (masing-masing di
bawah US$1.000.000) 4.502.236 6.108.667 Others (each below US$1,000,000)
31 Desember/December 31,
2016 2015
68
The original consolidated financial statements included herein
are in
Pajak dibayar dimuka terdiri dari pajak pertambahan Prepaid taxes consist of value added taxes.
nilai.
Rincian utang pajak adalah sebagai berikut: The details of taxes payable are as follows:
31 Desember/December 31,
2016 2015
PPN - 18.119 VAT
Pajak Penghasilan Income Taxes
Pasal 4 (2) 69.259 42.641 Article 4(2)
Pasal 21 87.449 51.523 Article 21
Pasal 23 47.006 63.912 Article 23
Pasal 25 5.143 2.254 Article 25
Pasal 26 3.379 368.111 Article 26
Pasal 29 3.311.987 60.201 Article 29
Total 3.524.223 606.761 Total
Rekonsiliasi antara laba sebelum pajak penghasilan, A reconciliation of profit before income tax, as
sebagaimana tercantum dalam laporan laba rugi dan shown in the consolidated statement of profit or
penghasilan komprehensif lain konsolidasian dan loss and other comprehensive income and taxable
penghasilan kena pajak adalah sebagai berikut: income is as follows:
69
The original consolidated financial statements included herein
are in
Rekonsiliasi antara laba sebelum pajak penghasilan, A reconciliation of profit before income tax, as
sebagaimana tercantum dalam laporan laba rugi dan shown in the consolidated statement of profit or
penghasilan komprehensif lain konsolidasian dan loss and other comprehensive income and taxable
penghasilan kena pajak adalah sebagai berikut (lanjutan): income is as follows (continued):
2016 2015
Beda temporer Temporary differences
Beban imbalan kerja 1.888.652 387.920 Employee benefits expense
Penyusutan aset tetap (104.986) (258.331) Depreciation of fixed assets
Beda tetap Permanent differences
Beban yang tidak dapat dikurangkan Non-deductible expenses
(terutama terdiri dari sumbangan dan (mainly consisting of donation
perjamuan, dan beban pajak) 525.458 313.016 and entertainment, and tax expenses)
Penghasilan yang telah dikenakan pajak Income already subjected to final
penghasilan yang bersifat final (256.149) (82.725) income tax
Penghasilan kena pajak Perusahaan 28.468.509 11.433.048 Taxable income of the Company
Beban pajak penghasilan - kini 7.117.127 2.858.262 Income tax expense - current
Dikurangi pajak penghasilan dibayar
di muka Less prepayments of income tax
Pasal 22 4.016.273 6.828.523 Article 22
Pasal 23 57.626 1.683 Article 23
70
The original consolidated financial statements included herein
are in
Jumlah penghasilan kena pajak dan beban pajak The Company’s taxable income and current income
penghasilan kini Perusahaan untuk tahun 2015 seperti tax expense in 2015, as stated in the foregoing,
yang disebutkan di atas dan tagihan PPh terkait telah and the related claims for income tax refund were
dilaporkan oleh Perusahaan ke Kantor Pajak dalam SPT reported in the Company’s 2015 SPT submitted to
PPh badan tahun 2015. the Tax Office.
2016 2015
Beban pajak penghasilan kini Current income tax expense
Perusahaan (7.117.127) (2.858.262) The Company
Entitas anak (490.731) (18.250) Subsidiaries
Adjustments in respect of
Penyesuaian atas tahun sebelumnya the previous years
Perusahaan (313.737) (387.572) The Company
Entitas anak - - Subsidiaries
Total beban pajak penghasilan - kini (7.921.595) (3.264.084) Total income tax expense - current
71
The original consolidated financial statements included herein
are in
Komponen Utama Beban Pajak Penghasilan Primary Components of Income Tax Expense
(7.921.595) (3.264.084)
Pajak tangguhan Deferred tax
Tahun berjalan 695.097 (636.620) Current year
Adjustments in respect of
Penyesuaian atas tahun sebelumnya 14.420 - the previous year
709.517 (636.620)
\ Beban pajak penghasilan yang Income tax expense
dibebankan ke laba rugi (7.212.078) (3.900.704) charged to profit or loss
Dibebankan ke penghasilan
komprehensif lain Charged to other comprehensive income
Pajak tangguhan Deferred tax
Rugi atas pengukuran kembali Re-measurement losses of
liabilitas imbalan kerja 18.512 157.144 employee benefits liability
2016 2015
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi consolidated statement of
dan penghasilan komprehensif profit or loss and other
lain konsolidasian 27.928.276 13.952.881 comprehensive income
Beban pajak penghasilan berdasarkan Income tax expense at the applicable
tarif pajak yang berlaku untuk tax rate of the Company and
Perusahaan dan Entitas Anak (6.984.166) (3.469.970) Subsidiaries
Pengaruh pajak atas beda tetap: Tax effects of permanent differences:
Beban yang tidak dapat dikurangkan (196.782) (78.306) Non-deductible expenses
72
The original consolidated financial statements included herein
are in
Rekonsiliasi Tarif Pajak Efektif (lanjutan) Reconciliation of Effective Tax rate (continued)
Tahun yang Berakhir pada Tanggal
31 Desember/
Years Ended December 31,
2016 2015
73
The original consolidated financial statements included herein
are in
Rekonsiliasi Tarif Pajak Efektif (lanjutan) Reconciliation of Effective Tax rate (continued)
Rincian pajak tangguhan adalah sebagai berikut: The details of deferred tax are as follows:
Pengaruh ke
posisi keuangan
Pengaruh ke atau ekuitas/ 31 Desember
laba rugi/ Effect to 2016/
1 Januari 2016/ Effect to financial position Translasi/ December 31,
January 1, 2016 profit or loss or equity Translations 2016
Liabilitas pajak tangguhan-neto (833.757) 263.600 (5.786) 2.185 (573.758) Deferred tax liabilities-net
Penambahan
Pengaruh ke dari akuisisi
posisi keuangan Entitas Anak/
Pengaruh ke atau ekuitas/ Additions 31 Desember
laba rugi/ Effect to from 2015/
1 Januari 2015/ Effect to financial position acquisitions December 31,
January 1, 2015 profit or loss or equity of Subsidiaries 2015
Liabilitas pajak tangguhan-neto 375.773 (636.620) 157.144 (923.775) (1.027.478) Deferred tax liabilities-net
74
The original consolidated financial statements included herein
are in
Untuk tujuan penyajian dalam laporan posisi keuangan For purposes of presentation in the consolidated
konsolidasian, klasifikasi aset atau liabilitas pajak statement of financial position, the asset or liability
tangguhan untuk setiap perbedaan temporer di atas classification of the deferred tax effect of each of the
ditentukan berdasarkan posisi pajak tangguhan neto (aset above temporary differences is determined based
neto atau liabilitas neto) setiap entitas. on the net deferred tax position (net assets or net
liabilities) on a per entity basis.
Rincian manfaat (beban) pajak penghasilan tangguhan
yang dibebankan ke laporan laba rugi dan penghasilan The details of deferred income tax benefit (expense)
komprehensif lain konsolidasian adalah sebagai berikut: charged to the consolidated statement of profit or
loss and other comprehensive income are as
follows:
2016 2015
Liabilitas imbalan kerja 492.148 96.980 Employee benefits liabilities
Aset tetap 217.369 (733.600) Fixed assets
Utang Pajak dan Tagihan Pajak Penghasilan Tax Payable and Claims for Income Tax Refund
31 Desember/December 31,
2016 2015
75
The original consolidated financial statements included herein
are in
76
The original consolidated financial statements included herein
are in
31 Desember/December 31,
2016 2015
Imbalan kerja karyawan 1.594.843 - Employee benefits
Pengangkutan 680.221 90.078 Freight
Bunga 196.463 86.870 Interest
Penyimpanan dan jasa dermaga 172.405 231 Storage and dock services
Tenaga ahli 152.192 49.692 Professional fees
Denda pajak 84.318 - Tax penalty
Beban Impor - 53.797 Import charges
Lain-lain (masing-masing
di bawah US$50.000) 217.137 278.520 Others (each below US$50,000)
Uang muka pelanggan terdiri dari: Advances from customers consist of:
31 Desember/December 31,
2016 2015
PT Cargill Indonesia 3.684.943 5.234.207 PT Cargill Indonesia
PT Sierad Produce Tbk 966.045 755.506 PT Sierad Produce Tbk
PT Central Proteina Prima Tbk 391.254 - PT Central Proteina Prima Tbk
PT East Hope Agriculture Surabaya 210.067 319.367 PT East Hope Agriculture Surabaya
PT Sari Bumi 103.810 47.452 PT Sari Bumi
PT Gold Coin Indonesia 33.603 255.870 PT Gold Coin Indonesia
PT Indojaya Agrinusa - 2.261.894 PT Indojaya Agrinusa
PT Japfa Comfeed Indonesia Tbk - 2.020.355 PT Japfa Comfeed Indonesia Tbk
PT Sido Agung Agro Prima - 166.287 PT Sido Agung Agro Prima
PT Siba Prima - 100.016 PT Siba Prima
Lain-lain (masing-masing
di bawah US$100.000) 1.395.767 1.911.156 Others (each below US$100,000)
77
The original consolidated financial statements included herein
are in
Utang bank jangka panjang terdiri atas: The long-term bank loans consists of:
31 Desember/December 31,
2016 2015
Pada tanggal 24 November 2014, Perusahaan On November 24, 2014, the Company obtained
memperoleh fasilitas pinjaman committed dari committed loan facility from Cooperative Rabobank
Cooperative Rabobank U.A., Cabang Hong Kong U.A., Hong Kong Branch with a maximum credit
dengan batas maksimum pinjaman sebesar limit amounting to US$25,000,000 to finance
US$25.000.000 untuk pembiayaan belanja modal. capital expenditures. This facility is secured by land
Fasilitas ini dijamin dengan tanah dan bangunan and building (Note 10).
(Catatan 10).
Persentase
Pembayaran/
Percentage of
Kuartal Payment Quarter
78
The original consolidated financial statements included herein
are in
18. UTANG BANK JANGKA PANJANG (lanjutan) 18. LONG-TERM BANK LOANS (continued)
Fasilitas ini akan diangsur setiap kuartal dimulai dari This loan is being repaid through quarterly
bulan ke-24 (dua puluh empat) sejak tanda tangan
installments starting from the 24th month after the
perjanjian sampai dengan 11 April 2023 dengan jadwal
signing date of the agreement until April 11, 2023
pembayaran sebagai berikut:
based on the following payment schedule:
Persentase
Pembayaran/
Percentage of
Kuartal Payment Quarter
79
The original consolidated financial statements included herein
are in
18. UTANG BANK JANGKA PANJANG (lanjutan) 18. LONG-TERM BANK LOANS (continued)
Pembatasan-pembatasan Covenants
80
The original consolidated financial statements included herein
are in
Jumlah Saham
Ditempatkan dan
Presentase Disetor Penuh/
Pemilikan/ Number of
Percentage of Shares Issued Total/
Pemegang saham Ownership (%) and Fully Paid Amount Shareholders
81
The original consolidated financial statements included herein
are in
2016 2015
82
The original consolidated financial statements included herein
are in
Peningkatan Modal Ditempatkan dan Disetor Increase of Issued and Fully Paid Share Capital
83
The original consolidated financial statements included herein
are in
2016 2015
2016 2015
Pabrikasi Manufacturing
Bahan baku yang digunakan 253.682 1.950.987 Raw material used
Tenaga kerja langsung 45.068 72.027 Direct labor
Beban pabrikasi: Manufacturing overhead:
Penyusutan 198.114 187.464 Depreciation
Gaji dan kesejahteraan karyawan 121.143 109.321 Salaries and employee benefits
Lain-lain (masing-masing di bawah
US$50.000) 53.347 74.551 Others (each below US$50,000)
Logistik Logistic
Beban pokok logistik 6.854.310 - Cost of logistic
84
The original consolidated financial statements included herein
are in
Enerfo Pte., Ltd., Singapura 381.488.213 550.129.069 42% 55% Enerfo Pte., Ltd., Singapore.
Quadra Commodities, SA, Swiss 272.852.549 251.415.394 30% 25% Quadra Commodities, SA, Switzerland
2016 2015
Beban Penjualan dan Distribusi Selling and Distribution Expenses
Ongkos angkut 6.015.814 5.755.443 Freight
Upah 988.735 816.568 Wages
Klaim dan retur 504.656 628.134 Claims and returns
Promosi 214.345 136.093 Promotion
Lain-lain 74.666 38.181 Others
85
The original consolidated financial statements included herein
are in
2016 2015
Rincian beban keuangan adalah sebagai berikut: The details of finance costs are as follows:
Tahun yang Berakhir pada Tanggal
31 Desember/
Years Ended December 31,
2016 2015
Beban bunga 2.061.454 1.847.984 Interest expenses
Biaya fasilitas pinjaman bank 241.591 454.338 Charges on bank loan facility
Rugi atas instrumen derivatif (Catatan 33) - 270.284 Loss on derivative instruments (Note 33)
Lain-lain 1.240 531 Others
2016 2015
Laba tahun berjalan yang dapat Profit for the year
diatribusikan kepada attributable to the equity holders
pemilik entitas induk 20.149.825 9.987.505 of the parent entity
Jumlah rata-rata tertimbang Total weighted average of the
saham biasa yang beredar 480.000.000 480.000.000 outstanding of common stock
Laba per saham dasar yang dapat Basic earnings per share
diatribusikan kepada pemilik entitas attributable to the equity holders of
induk 0,042 0,021 the parent entity
86
The original consolidated financial statements included herein
are in
26. LABA PER SAHAM (lanjutan) 26. EARNINGS PER SHARE (continued)
Perusahaan tidak mempunyai saham biasa yang memiliki
The Company has no outstanding potential dilutive
efek berpotensi bersifat dilutif pada tanggal 31
ordinary shares as of December 31, 2016 and
Desember 2016 dan 2015.
2015.
2016 2015
Tingkat diskonto per tahun 8,1% - 8,5% 9,0% Discount rate per annum
Tingkat kenaikan gaji per tahun 8,0% 8,0% Salary increment rate per annum
Usia pensiun 58 tahun/years 58 tahun/years Pension age
Indonesian Indonesian
Mortality Table Mortality Table
Referensi tingkat kematian (TMI) - 2011 (TMI) - 2011 Mortality rate reference
87
The original consolidated financial statements included herein
are in
27. LIABILITAS IMBALAN KERJA (lanjutan) 27. EMPLOYEE BENEFITS LIABILITIES (continued)
2016 2015
Biaya jasa kini 423.418 228.282 Current service cost
Biaya bunga 271.738 138.680 Interest cost
Biaya jasa lalu 14.479 (46.613) Past service cost
2016 2015
Saldo awal tahun 3.000.209 1.611.624 Beginning balance of the year
Kewajiban PT Kharisma Cipta Liability of PT Kharisma Cipta
Dunia Sejati pada saat akuisisi - 372.088 Dunia Sejati at acquisition date
Perubahan yang dibebankan
ke laba rugi Changes charged to profit or loss
Biaya jasa kini 423.418 228.282 Current service cost
Biaya bunga 271.738 138.680 Interest cost on benefit obligations
Biaya jasa lalu 14.479 (46.613) Past service cost
709.635 320.349
Laba/(rugi) pengukuran kembali Re-measurement gains/(losses)
yang dibebankan ke penghasilan charged to other comprehensive
komprehensif lain income
Perubahan aktuarial yang timbul dari Actuarial changes arising from
perubahan asumsi keuangan 155.006 447.940 changes in financial assumptions
Penyesuaian pengalaman (80.959) 214.055 Experience adjustments
Perubahan aktuarial yang timbul dari Actuarial changes arising from
perubahan asumsi demografis - (33.418) changes in demographic assumptions
74.047 628.577
Pembayaran imbalan kerja Payment of employee benefits -
selama tahun berjalan (47.386) (3.637) during the year
Perubahan kurs 73.206 71.208 Foreign exchange rate changes
88
The original consolidated financial statements included herein
are in
27. LIABILITAS IMBALAN KERJA (lanjutan) 27. EMPLOYEE BENEFITS LIABILITIES (continued)
Rincian Liabilitas Imbalan Kerja Details of Employee Benefits Liabilities
31 Desember/December 31,
2016 2015
Liabilitas imbalan kerja jangka pendek 41.372 - Employee benefits liabilities - current
Liabilitas imbalan kerja jangka panjang 3.768.339 3.000.209 Employee benefits liabilities - non-current
2016 2016
Kenaikan 1% (278.974) 1% 330.208 Increase
Penurunan (1%) 316.436 (1% ) (295.794) Decrease
89
The original consolidated financial statements included herein
are in
Sewa Rental
90
The original consolidated financial statements included herein
are in
91
The original consolidated financial statements included herein
are in
Pihak-pihak Berelasi/ Sifat Hubungan/ Sifat Transaksi/
Related Parties Nature of Relationships Nature of Transactions
Enerfo, Pte., Ltd. Entitas Sepengendali /Entity Pembelian bahan baku/Material purchase
Under Common Control
Enerfo USA Inc. Entitas Sepengendali /Entity Pembelian bahan baku/Material purchase
Under Common Control
PT Bungasari Flour Mills Pihak Berelasi Lainnya / Pembelian bahan baku, jasa sewa dan
Indonesia Other Related Party jasa bongkar muat/Material purchase, rental
and loading unloading services
92
The original consolidated financial statements included herein
are in
PT Makassar Tene Entitas Sepengendali /Entity Jasa sewa gudang dan jasa bongkar muat/
Under Common Control Warehouse Rental and loading unloading
services
PT Tereos FKS Pihak Berelasi Lainnya / Pembelian bahan baku, jasa sewa dan
Indonesia Other Related Party jasa bongkar muat/Material purchase, rental
and loading unloading services
93
The original consolidated financial statements included herein
are in
31 Desember 2016/ 27 Maret 2017/
Mata Uang Asing December 31, 2016 March 27, 2017 Foreign Currency
94
The original consolidated financial statements included herein
are in
Perdagangan
dan Distribusi/
Trading and Pabrikasi/ Logistik/ Total/
Distribution Manufacturing Logistic Total
Penghasilan bunga, setelah pajak 80.802 - 77.571 158.373 Interest income, net of tax
Laba (rugi) tahun berjalan 18.991.036 (303.709) 2.028.871 20.716.198 Profit (loss) for the year
Penyusutan dan amortisasi 1.059.781 198.114 1.594.072 2.851.967 Depreciation and amortization
95
The original consolidated financial statements included herein
are in
Perdagangan
dan Distribusi/
Trading and Pabrikasi/ Logistik/ Total/
Distribution Manufacturing Logistic Total
Penghasilan bunga, setelah pajak 34.529 - 43.953 78.482 Interest income, net of tax
Laba sebelum
pajak penghasilan 13.854.373 54.555 43.953 13.952.881 Profit before income tax
Laba tahun berjalan 9.953.669 54.555 43.953 10.052.177 Profit for the year
2016 2015
Negara Country
Indonesia 905.554.318 1.004.601.986 Indonesia
Cina 474.580 599.653 Republic of China
Singapura - 1.424.913 Singapore
\
Total pendapatan sesuai laporan Total revenues per consolidated
laba rugi dan penghasilan statement of profit or loss and
komprehensif lain konsolidasian 906.028.898 1.006.626.552 other comprehensive income
96
The original consolidated financial statements included herein
are in
97
The original consolidated financial statements included herein
are in
98
The original consolidated financial statements included herein
are in
99
The original consolidated financial statements included herein
are in
10
The original consolidated financial statements included herein
are in
2016 2015
Tidak lebih dari 1 tahun 1.001.054 957.009 No later than 1 year
Lebih dari 1 tahun namun kurang Later than 1 year and no later
dari 5 tahun 553.148 751.121 than 5 years
Lebih dari 5 tahun 101.111 112.778 Later than 5 years
1.655.313 1.820.908
10
The original consolidated financial statements included herein
are in
to US$14,193 (2015: Losses US$28,444).
10
The original consolidated financial statements included herein
are in
Interest Rate Swap Contract (lanjutan) Interest Rate Swap Contract (continued)
10
The original consolidated financial statements included herein
are in
10
The original consolidated financial statements included herein
are in
10
The original consolidated financial statements included herein
are in
10
The original consolidated financial statements included herein
are in
Pada tanggal
31 Desember As of December 31,
2016 2016
Utang bank jangka Short-term bank
pendek 31.347.459 31.347.459 - - loans
Utang usaha 85.433.559 85.433.559 - - Trade payables
Utang lain-lain 479.964 479.964 - - Other payables
Beban yang masih
harus dibayar 3.097.579 3.097.579 - - Accrued expenses
Utang bank jangka
panjang yang
jatuh tempo
dalam waktu satu Current maturities of
tahun long-term bank loan
Pokok pinjaman 7.673.160 7.673.160 - - Principal
Liabilitas jangka
pendek lainnya 405.267 405.267 - - Other current liabilities
Utang bank jangka
panjang, setelah
dikurangi bagian
yang jatuh tempo Long-term bank loan,
dalam waktu satu net
tahun of current maturities
Pokok pinjaman 33.046.991 - 24.121.991 8.925.000 Principal
Beban bunga masa Future imputed
depan 5.312.721 1.677.544 3.346.616 288.561 interest charges
Pada tanggal
31 Desember As of December 31,
2015 2015
Utang bank jangka Short-term bank
pendek 33.467.004 33.467.004 - - loans
Utang usaha - pihak Trade payables - third
ketiga 167.869.329 167.869.329 - - parties
Beban yang masih
harus dibayar 559.188 559.188 - - Accrued expenses
Utang bank jangka
panjang yang
jatuh tempo Current maturities of
dalam waktu satu long-term
tahun bank loan
Pokok pinjaman 3.255.280 3.255.280 - - Principal
Liabilitas jangka
pendek lainnya 1.960.538 1.960.538 - - Other current liabilities
Utang bank jangka
panjang, setelah
dikurangi bagian
yang jatuh tempo Long-term bank loan,
dalam waktu satu net of
tahun current maturities
Pokok pinjaman 19.850.456 - 19.850.456 - Principal
Beban bunga masa Future imputed
depan 2.123.131 899.399 1.223.732 - interest charges
10
The original consolidated financial statements included herein
are in
2016 2015
Komitmen Commitment
Kontinjensi Contingency
10
The original consolidated financial statements included herein
are in
36. KOMITMEN DAN KONTINJENSI (lanjutan) 36. COMMITMENT AND CONTINGENCY (continued)
Kepentingan material dari pemegang saham Material equity interest held by non-controlling
nonpengendali Nusa adalah sebagai berikut: interests in Nusa is as follow:
Lokasi Pendirian/
Nama Entitas Anak / Country of
Name of the Subsidiary Incorporation 2016 2015
PT Nusa Prima Logistik Indonesia 35% 35%
Jumlah /
Amount
2016 2015
Saldo akumulasi kepentingan nonpengendali/
Accumulated balances of non-controlling interest 3.008.561 2.585.992
Laba (rugi) yang dapat diatribusikan kepada kepentingan
nonpengendali/
Profit (loss) attributable to non-controlling interest (169.017) 64.665
Selisih kurs atas penjabaran laporan keuangan yang dapat diatribusikan kepada
kepentingan nonpengendali/
Foreign exchange differences from financial statement
translations attributable to non-controlling interest 79.556 (163.268)
10
The original consolidated financial statements included herein
are in
37. KEPENTINGAN DALAM ENTITAS LAIN (lanjutan) 37. INTERESTS IN OTHER ENTITIES (continued)
2016 2015
Beban umum dan administrasi (354.370) (43.345) General and administrative expenses
Penghasilan operasi lain 476.855 202.897 Other operating income
Beban operasi lain (594.170) - Other operating expenses
LABA (RUGI) TAHUN BERJALAN (482.907) 184.759 PROFIT(LOSS) FOR THE YEAR
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Pos yang akan direklasifikasi ke Item that will be reclassified
laba rugi: to profit or loss:
Selisih kurs atas penjabaran Foreign exchange differences from
laporan keuangan 227.304 (466.481) financial statement translations
11
The original consolidated financial statements included herein
are in
37. KEPENTINGAN DALAM ENTITAS LAIN (lanjutan) 37. INTERESTS IN OTHER ENTITIES (continued)
31 Desember/December 31,
2016 2015
Saldo kas dan bank dan aset Cash and bank and other
lancar lainnya 6.547.489 2.345.940 current assets
Aset tetap, neto 25.087.805 1.785.748 Fixed assets, net
Uang muka pembelian asset tetap - 4.495.155 Advance for purchase of fixed assets
Ringkasan informasi arus kas untuk tahun yang Summarized cash flows information for the year
berakhir pada tanggal 31 Desember 2016: ended December 31, 2016:
2016 2015
11
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
31 Desember/December 31,
2016 2015
Aset Assets
1
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
31 Desember/December 31,
2016 2015
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Liabilities
2
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
2016 2015
Laba sebelum pajak penghasilan 26.415.534 11.073.167 Profit before income tax
Beban pajak penghasilan (6.984.947) (3.213.436) Income tax expense
Laba tahun berjalan 19.430.587 7.859.731 Profit for the year
3
The original separate financial statements as supplementary information included herein are in the
Indonesian language.
Selisih Kurs
Atas
Penjabaran
Laporan
Saldo Laba/ Keuangan/
Modal Saham Tambahan Retained Earnings Foreign Exchange
Ditempatkan dan Modal Difference from
Disetor Penuh/ Disetor/ Ditentukan Belum Ditentukan Financial
Issued and Fully Additional Penggunaannya/ Penggunaannya/ Statements Total Ekuitas/
Paid Share Capital Paid-in Capital Appropriated Unappropriated Translations Total Equity
Saldo 31 Desember 2014 6.120.561 95.775 1.433.919 43.992.856 - 51.643.111 Balance, December 31, 2014
Saldo 31 Desember 2015 6.120.561 95.775 1.433.919 51.021.011 - 58.671.266 Balance, December 31, 2015
)
Pembagian dividen kas - - - (1.804.783) - (1.804.783 Distribution of cash dividends
Saldo 31 Desember 2016 6.120.561 95.775 1.433.919 68.573.919 - 76.224.174 Balance, December 31, 2016
4
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
2016 2015
Arus Kas dari Aktivitas Cash Flows from
Operasi Operatin Activities
Penerimaan dari pelanggan 894.296.467 984.406.837 Receipts from customers
Pembayaran kepada pemasok (814.777.567) (920.006.972) Payments to suppliers
Pembayaran gaji, upah dan Payments for salaries, wages and
tunjangan (9.108.015) (7.585.574) allowance
Pembayaran beban pabrikasi Payments for manufacturing
dan usaha (48.856.760) (49.934.868) and operating expenses
Kas yang diperoleh dari operasi 21.554.125 6.879.423 Net cash generated from operations
Kas neto yang diperoleh dari Net cash provided by (used in)
(digunakan untuk) aktivitas operasi 25.064.506 (1.764.904) operating activities
Kas neto yang diperoleh dari (digunakan Net cash provided by (used in)
untuk) aktivitas pendanaan (7.685.258) 25.654.811 financing activities
5
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
2016 2015
Kenaikan Neto Net Increase in Cash and
Kas dan Setara Kas 14.893.696 872.291 Cash Equivalents
6
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
Entitas Anak/Subsidiaries
PT Nusa Prima Logistik 65,00% 67.596 4.957.652 5.025.248
PT Terminal Bangsa Mandiri 99,00% - 2.345.213 2.345.213
PT Kharisma Cipta Dunia Sejati 99,90% - 7.237.985 7.237.985
7
The original separate financial statements as supplementary
information included herein are in the Indonesian language.
Usaha Trade
Tahun yang Berakhir pada tanggal
31 Desember/
Year ended December 31,
2016 2015
Pembelian jasa Purchases of services
PT Sentral Grain Terminal 2.159.188 - PT Sentral Grain Terminal
PT Perusahaan Bongkar Muat PT Perusahaan Bongkar Muat
Wahana Interdermaga Niaga 1.344.590 - Wahana Interdermaga Niaga
PT Perusahaan Bongkar Muat PT Perusahaan Bongkar Muat
Wahana Interdermaga Wahana Interdermaga
Niaga Makassar 99.807 - Niaga Makassar
Total 3.603.585 - Total
Persentase terhadap
beban pokok pendapatan 0,42% 0,00% Percentage to cost of revenues
31 Desember/December 31,
2016 2015
Dicatat dalam hutang usaha Recorded in trade payable
PT Sentral Grain Terminal 948.104 257.457 PT Sentral Grain Terminal
PT Perusahaan Bongkar Muat PT Perusahaan Bongkar Muat
Wahana Interdermaga Niaga 143.228 135.238 Wahana Interdermaga Niaga
PT Perusahaan Bongkar Muat PT Perusahaan Bongkar Muat
Wahana Interdermaga Wahana Interdermaga
Niaga Makassar 10.234 - Niaga Makassar
Total 1.101.566 392.695 Total
Persentase terhadap
total liabilitas 0,71% 0,16% Percentage to total liabilities
Non-usaha Non-trade
31 Desember/December 31,
2016 2015
Pembiayaan Financing
Dicatat dalam piutang lain-lain Recorded in non-trade receivable
PT Kharisma Cipta Dunia Sejati 7.443 7.331 PT Kharisma Cipta Dunia Sejati