UANG MUKA ADVANCES BEBAN DIBAYAR DI MUKA PREPAID EXPENSES PAJAK DIBAYAR DI MUKA PREPAID TAXES INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES
PT Semen Indonesia Persero Tbk. | 2015
Annual Report
486
PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013,
AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Expressed in thousands of Rupiah, unless otherwise stated Continued
mutasi cadangan persediaan usang dan bergerak lambat adalah sebagai berikut:
the movement in the allowance for obsolete and slow moving inventories is as follows:
2015 2014
saldo awal 95.505.589
83.733.949 beginning balance
Penambahan 11.055.212
11.771.640 additions
saldo akhir
106.560.801 95.505.589
ending balance
Pada tanggal 31 desember 2015 dan 2014, persediaan tertentu dijadikan jaminan atas pinjaman
tertentu. as at december 31, 2015 and 2014, certain
inventories are pledged as collateral for borrowings.
Pada tanggal 31 desember 2015 dan 2014, persediaan grup telah diasuransikan terhadap
resiko kerugian yang disebabkan oleh bencana alam, kebakaran, dan risiko kerugian lainnya
dengan nilai pertanggungan masing-masing sebesar rp1.468.943.965 dan rp1.777.158.954.
as at december 31, 2015 and 2014, inventories of the group are covered by insurance against the
risk of loss due to natural disaster, fire, and other risks with a total coverage of rp1,468,943,965 and
rp1,777,158,954, respectively.
menurut pendapat manajemen grup, nilai pertanggungan asuransi tersebut telah memadai
untuk menutupi kerugian yang mungkin timbul dari risiko-risiko tersebut.
the management of the group believes that the insurance coverage is adequate to cover possible
losses arising from such risks.
10. UANG MUKA 10. ADVANCES
2015 2014
Pembelian: Purchases:
lokal 35.305.921
103.312.231 domestic
import 26.079.698
20.081.198 imports
lainnya 27.361.519
25.323.497 others
jumlah 88.747.138
148.716.926 total
11. BEBAN DIBAYAR DI MUKA 11. PREPAID EXPENSES
2015 2014
asuransi 12.488.275
25.827.604 insurance
sewa 10.157.746
10.631.666 rent
lainnya 15.884.594
16.327.698 others
jumlah
38.530.615 52.786.968
total
12. PAJAK DIBAYAR DI MUKA 12. PREPAID TAXES
2015 2014
Entitas anak Subsidiaries
Pajak Penghasilan badan 55.429.890
46.133.855 corporate income tax
Pajak Pertambahan nilai 326.542.785
125.123.050 value added tax
lainnya 87.844
4.132 others
jumlah 382.060.519
171.261.037 total
PT Semen Indonesia Persero Tbk. | 2015
Annual Report menegaskan Arah di Tengah Gelombang Persaingan
487
PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013,
AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Expressed in thousands of Rupiah, unless otherwise stated Continued
13. INVESTASI PADA ENTITAS ASOSIASI 13. INVESTMENTS IN ASSOCIATES
nama entitas aktivitas
asosiasi utama
tempat name of
Principal kedudukan
associates acitvity
domicile 2015
2014 2015
2014 rp
rp Pt sw adaya graha
kontraktor dan persew aan alat-alat berat Contractor and lessor of heavy equipment
gresik 25,00
25,00 32.277.419
27.546.584 Pt varia usaha
jasa distribusi dan pengangkutan distribution and transportation services
gresik 24,95
24,95 136.090.233
118.918.624 Pt varia usaha beton
Produksi beton siap pakai ready mix concrete production
sidoarjo 36,67
0,00 55.000.000
- Pt igasar
distribusi semenCement distribution Padang
12,00 12,00
584.587 515.000
jumlah Total 223.952.239
146.980.208 held by the Group
Investment amount nilai investasi
Persentase kepemilikan dan hak suara yang dimiliki grup
Percentage of ownership interest and voting power
seluruh entitas asosiasi dicatat dengan
menggunakan metode ekuitas dalam laporan keuangan konsolidasian ini.
all of the above associates are accounted for using the equity method in these consolidated
financial statements.
Persentase kepemilikan entitas anak sP pada Pt igasar kurang dari 20 namun kepemilikan
tersebut diklasifikasi sebagai investasi pada entitas asosiasi karena sP mempunyai pengaruh signifikan
pada Pt igasar melalui koperasi keluarga besar semen Padang.
the percentage ownership of the subsidiary sP in Pt igasar is less than 20, but such ownership
is classified as investments in associate as the sP has a significant influence on Pt igasar through
koperasi keluarga besar semen Padang.
ringkasan informasi keuangan entitas asosiasi dibawah ini merupakan jumlah yang disajikan
dalam laporan keuangan entitas asosiasi yang disusun sesuai dengan standar akuntansi
keuangan indonesia. the summarized financial information below
represents amounts shown in the associates’ financial statements prepared in accordance
indonesian financial accounting standards.
2015 2014
2015 2014
2015 2014
2015 2014
rp rp
rp rp
rp rp
rp rp
aset lancar 527.568.391
461.542.722 1.088.653.036
966.358.362 350.565.773
250.733.960 94.093.926
84.170.161 current assets
aset tidak lancar 59.360.068
56.450.434 642.073.426
582.120.228 121.240.578
109.508.648 29.801.698
32.093.986 non-current assets
jumlah aset 586.928.459
517.993.156 1.730.726.462
1.548.478.590 471.806.351
360.242.608 123.895.624
116.264.147 total assets
liabilitas jangka Pendek 405.541.844
367.695.396 992.606.820
914.629.034 335.528.270
263.731.761 99.259.691
87.291.822 current liabilities
liabilitas jangka Panjang 69.952.124
57.786.422 179.219.537
147.311.080 57.465.083
27.008.761 23.396.717
28.313.001 non-current liabilities
ekuitas yang dapat diatribusikan kepada equity attributable to owners
pemilik entitas induk 111.434.491
92.511.338 529.282.817
460.453.813 78.812.998
69.502.086 1.239.216
659.324 of the companies
kepentingan nonpengendali -
- 29.617.288
26.084.663 -
- -
- non-controlling interests
jumlah liabilitas dan ekuitas 586.928.459
517.993.156 1.730.726.462
1.548.478.590 471.806.351
360.242.608 123.895.624
116.264.147 total liaibities and equity
Pendapatan 1.053.035.734
1.000.601.840 4.936.417.299
4.731.547.012 779.557.942
677.384.189 445.194.748
381.382.531 revenue
beban 1.024.898.088
975.602.844 4.817.776.701
4.622.200.926 765.969.047
664.243.819 444.614.856
383.325.358 expenses
laba rugi tahun berjalan 28.137.646
24.998.996 118.640.598
109.346.086 13.588.895
13.140.370 579.892
1.942.827 Profit loss for the year
laba rugi yang dapat diatribusikan kepada: Profit loss attributable to:
Pemilik entitas induk 28.137.646
24.998.996 113.474.740
104.367.219 13.588.895
13.140.370 579.892
1.942.827 owners of the companies
kepentingan non-pengendali -
- 5.165.858
4.978.867 -
- -
- non-controlling interests
laba rugi tahun berjalan 28.137.646
24.998.996 118.640.598
109.346.086 13.588.895
13.140.370 579.892
1.942.827 Profit loss for the year
Penghasilan komprehensif lain yang dapat other comprehensive income
diatribusikan kepada: attributable to:
Pemilik entitas induk 1.335.574
5.123.927 3.051.591
3.727.271 350.096
1.197.607 -
- owners of the companies
kepentingan non-pengendali -
- 130.689
429.991 -
- -
- non-controlling interests
jumlah penghasilan komprehensif lain total other comprehensive income
tahun berjalan 1.335.574
5.123.927 3.182.280
4.157.262 350.096
1.197.607 -
- for the year
jumlah laba komprehensif yang dapat total comprehensive income
diatribusikan kepada: attributable to:
Pemilik entitas induk 26.802.072
19.875.069 110.423.149
100.639.948 13.238.799
11.942.763 579.892
1.942.827 owners of the companies
kepentingan non-pengendali -
- 5.035.169
4.548.876 -
- -
- non-controlling interests
total comprehensive income jumlah laba konmprehensif tahun berjalan
26.802.072 19.875.069
115.458.318 105.188.824
13.238.799 11.942.763
579.892 1.942.827
for the year disajikan kembali catatan 50
as restated note 50
PT Swadaya Graha PT Varia Usaha
PT Varia Usaha Beton PT Igasar
PT Semen Indonesia Persero Tbk. | 2015
Annual Report
488
PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013,
AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Expressed in thousands of Rupiah, unless otherwise stated Continued
berikut ini merupakan rekonsiliasi dari ringkasan
informasi keuangan di atas terhadap jumlah tercatat dari bagian entitas asosiasi yang diakui dalam
laporan keuangan konsolidasian: reconciliation of the above summarized financial
information to the carrying amount of the interest in the associates recognized in the consolidated financial
statements are as follows:
2015 2014
2015 2014
2015 2014
2015 2014
rp rp
rp rp
rp rp
rp rp
aset bersih entitas asosiasi 111.434.491
92.511.338 529.282.817
460.453.813 78.812.998
- 1.239.216
659.324 net assets of the associate
Proporsi bagian kepemilikan grup 25,00
25,00 24,95
24,95 36,67
- 12,00
12,00 Proportion of the groups ownership interest
ekuitas yang diatribusikan equity attributable to
ke pemilik entitas induk 27.858.623
23.127.834 132.056.063
114.883.226 28.900.726
- 148.706
79.119 owners of the company
goodwill -
- -
- 1.328.371
- -
- goodwill
Penyesuaian nilai wajar fair falue adjustments
aset tetap 24.770.903
of fixed assets Penyesuaian
4.418.796 4.418.750
4.034.170 4.035.398
- -
435.881 435.881
adjustments nilai tercatat bagian grup
32.277.419 27.546.584
136.090.233 118.918.624
55.000.000 -
584.587 515.000
carrying amount of the groups interest disajikan kembali catatan 50
as restated note 50
PT Swadaya Graha PT Varia Usaha
PT Varia Usaha Beton PT Igasar
Saldo Saldo
1 Januari Bagian
31 Desember 2015
laba rugi 2015
Persentase Balance at
bersih Balance at
kepemilikan January 1,
Akuisisi Equity in net
Dividen December 31,
Percentage of Nama entitas asosiasi
2015 Acquisition
income loss Dividends
2015 ownership
Name of associates
Perseroan the company
Pt swadaya graha 27.546.584
- 6.700.565
1.969.730 32.277.419
25,00 Pt swadaya graha
Pt varia usaha 118.918.624
- 27.550.575
10.378.966 136.090.233
24,95 Pt varia usaha
Pt varia usaha beton -
55.000.000 -
- 55.000.000
36,67 Pt varia usaha beton
entitas anak sP subsidiary sP
Pt igasar 515.000
- 69.587
- 584.587
12,00 Pt igasar
146.980.208 55.000.000
34.320.727 12.348.696
223.952.239 Saldo
Saldo 1 Januari