Transaksi-Transaksi Pihak Berelasi Transactions with Related Parties
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 118 -
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Penjualan produk Sales of goods
Entitas sepengendali - BUMN: Under common control - SOE:
PT Semen Baturaja Persero Tbk 6.598.952
5.772.608 PT Semen Baturaja Persero Tbk
Perusahaan Perdagangan Perusahaan Perdagangan
Indonesia Persero 12.713.213
20.347.835 Indonesia Persero
19.312.165 26.120.443
Entitas asosiasi : Associates :
PT Varia Usaha 463.805.656
435.655.181 PT Varia Usaha
PT Igasar 65.673.492
48.967.154 PT Igasar
529.479.148 484.622.335
Pihak berelasi lainnya : Other related parties :
Koperasi Warga Semen Gresik 433.472.903
380.840.688 Koperasi Warga Semen Gresik
PT Waru Abadi 173.450.982
182.667.108 PT Waru Abadi
PT Prima Karya Manunggal 21.260.378
27.951.746 PT Prima Karya Manunggal
Pamapersada Nusantara 6.557.070
6.905.773 Pamapersada Nusantara
Koperasi Karyawan Koperasi Karyawan
Semen Padang 2.612.660
593.007 Semen Padang
Koperasi Karyawan Koperasi Karyawan
Semen Tonasa 1.537.785
- Semen Tonasa
638.891.778 598.958.322
1.187.683.091 1.109.701.100
Sebagai persentase terhadap As a percentage of
total pendapatan
18,73 17,96
total revenue
Penjualan produkjasa lainnya Sales of other goodsservices
Entitas sepengendali - BUMN: Under common control - SOE:
PT Waskita Karya Persero 1.000.000
- PT Waskita Karya Persero
PT Pelabuhan Indonesia II 240.309
- PT Bank Mandiri Persero Tbk
150.888 19.150
PT Bank Mandiri Persero Tbk PT Indosat Persero Tbk
87.786 -
PT Indosat Persero Tbk PT Bank Negara Indonesia
PT Bank Negara Indonesia Persero Tbk
18.167 11.522
Persero Tbk PT Telekomunikasi Indonesia
PT Telekomunikasi Indonesia Persero Tbk
6.059 3.783
Persero Tbk PT Jamsostek Persero
- 8.192
PT Jamsostek Persero PT Kereta Api Indonesia
PT Kereta Api Indonesia Persero
- 2.329
Persero Lain-lain
- 81.547
Others 1.503.209
126.523 Entitas asosiasi:
Associates: PT Swadaya Graha
1.182.507 1.334.436
PT Swadaya Graha PT Varia Usaha
164.589 149.565
PT Varia Usaha PT Igasar
- 113.408
PT Igasar 1.347.096
1.597.409 Pihak berelasi lainnya:
Other related parties: Yayasan Rumah Sakit
Yayasan Rumah Sakit Semen Padang
2.295.161 36.071
Semen Padang Koperasi Warga Semen Gresik
790.478 66.702
Koperasi Warga Semen Gresik PT Swabina Gatra
264.612 362.944
PT Swabina Gatra PT Cipta Nirmala
136.871 95.702
PT Cipta Nirmala PT Eternit Gresik
88.284 39.262
PT Eternit Gresik PT Varia Usaha Beton
25.392 72.365
PT Varia Usaha Beton Dana Pensiun Semen Gresik
5.517 98.713
Dana Pensiun Semen Gresik PT Konsulta
340 314
PT Konsulta Lain-lain
97.061 344.770
Others 3.703.716
1.116.843 6.554.021
2.840.775
Sebagai persentase terhadap As a percentage of
pendapatan operasi lainnya 82,10
18,11 other operating income
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 119 -
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Pembelian produk dan jasa Purchases of goods and services
Entitas sepengendali - BUMN: Under common control - SOE:
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
Persero 673.978.586
458.278.756 Persero
PT Pertamina Persero 52.912.031
67.544.394 PT Pertamina Persero
PT Varuna Tirta Prakasya 48.250.184
28.564.878 PT Varuna Tirta Prakasya
PT Asuransi Jasa PT Asuransi Jasa
Indonesia Persero 38.433.988
38.069.788 Indonesia Persero
PT Petrokima Gresik Persero 30.548.375
31.048.726 PT Petrokima Gresik Persero
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
Persero 10.740.907
8.201.534 Persero
PT Kereta Api Indonesia PT Kereta Api Indonesia
Persero 8.845.235
5.983.440 Persero
PT Hutama Karya Persero 6.584.625
- PT Hutama Karya Persero
PT Jamsostek Persero 4.931.240
3.786.464 PT Jamsostek Persero
PT Asuransi Jiwasraya Persero 4.851.733
- PT Asuransi Jiwasraya Persero
PT Dahana Persero 3.461.208
3.392.470 PT Dahana Persero
PT Sucofindo Persero 3.418.302
2.141.018 PT Sucofindo Persero
PT Pelabuhan Indonesia IV PT Pelabuhan Indonesia IV
Persero 1.258.022
1.655.890 Persero
PT Indosat Persero Tbk 736.011
104.046 PT Indosat Persero Tbk
PT Telekomunikasi Indonesia PT Telekomunikasi Indonesia
Persero Tbk 715.661
415.817 Persero Tbk
PT Telekomunikasi Seluler 648.437
110.172 PT Telekomunikasi Seluler
PT Pembangunan Perumahan PT Pembangunan Perumahan
Persero 264.917
- Persero
PT Asuransi Kredit Indonesia PT Asuransi Kredit Indonesia
Persero 252.397
24.064 Persero
PT Surveyor Indonesia Persero 215.743
503.405 PT Surveyor Indonesia Persero
PT Pos Indonesia Persero 120.798
240.570 PT Pos Indonesia Persero
PT Pelabuhan Indonesia III PT Pelabuhan Indonesia III
Persero 26.250
26.250 Persero
PT Pindad Persero 276
1.230.739 PT Pindad Persero
PT Waskita Karya Persero -
14.138.297 PT Waskita Karya Persero
Perusahaan Perdagangan Perusahaan Perdagangan
Indonesia Persero -
925.548 Indonesia
PT Barata Indonesia Persero -
589.801 PT Barata Indonesia Persero
891.194.926 666.976.066
Entitas asosiasi: Associates:
PT Varia Usaha 129.771.209
119.166.699 PT Varia Usaha
PT Swadaya Graha 29.374.105
213.870.708 PT Swadaya Graha
PT Igasar 20.604.864
9.964.686 PT Igasar
179.750.178 343.002.093
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 120 -
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Purchases of goods and Pembelian produk dan jasa lanjutan
services continued
Pihak berelasi lainnya: Other related parties:
Koperasi Warga Semen Gresik 68.139.550
52.925.428 Koperasi Warga Semen Gresik
PT Pelayaran Tonasa Lines 61.865.475
9.490.582 PT Pelayaran Tonasa Lines
PT Pasoka Sumber Karya 50.495.512
36.835.564 PT Pasoka Sumber Karya
PT Prima Karya Manunggal 31.292.537
12.471.346 PT Prima Karya Manunggal
Koperasi Karyawan Koperasi Karyawan
Semen Tonasa 30.813.133
22.401.364 Semen Tonasa
PT PBM Biringkasi Raya 29.563.989
57.961.287 PT PBM Biringkasi Raya
PT Swabina Gatra 25.425.221
49.117.028 PT Swabina Gatra
PT Yasiga Sarana Utama 20.806.244
18.149.294 PT Yasiga Sarana Utama
Koperasi Keluarga Besar Koperasi Keluarga Besar
Semen Padang 20.559.573
17.300.247 Semen Padang
Dana Pensiun Semen Padang 18.456.126
19.892.131 Dana Pensiun Semen Padang
PT Kabau Sirah Semen Padang 16.613.000
6.000.000 PT Kabau Sirah Semen Padang
Yayasan Rumah Sakit Yayasan Rumah Sakit
Semen Padang 16.381.109
30.172.186 Semen Padang
PT Varia Usaha Dharma Segara 12.712.476
43.509.438 PT Varia Usaha Dharma Segara
PT United Tractors Tbk 8.310.236
8.763.279 PT United Tractors Tbk
PT EMKL Topabiring 8.014.260
- PT EMKL Topabiring
PT Sumatera Utara PT Sumatera Utara
Perkasa Semen 7.128.176
5.759.148 Perkasa Semen
PT Swabina Gatra Travel 6.110.581
25.678.449 PT Swabina Gatra Travel
PT Konsulta 4.205.321
764.795 PT Konsulta
Dana Pensiun Semen Tonasa 4.163.227
- Dana Pensiun Semen Tonasa
Dana Pensiun Semen Gresik 3.965.892
2.391.569 Dana Pensiun Semen Gresik
Yayasan Kesejahteraan Semen Yayasan Kesejahteraan Semen
Tonasa 3.573.093
2.246.763 Tonasa
PT Varia Usaha Lintas Segara 3.276.170
- PT Varia Usaha Lintas Segara
PT Cipta Nirmala 3.184.105
6.257.486 PT Cipta Nirmala
PT Waru Abadi 404.039
508.948 PT Waru Abadi
PT Varia Usaha Bahari 250.177
359.144 PT Varia Usaha Bahari
PT Varia Usaha Beton 100.960
44.209 PT Varia Usaha Beton
PT Rekayasa Industri Persero 3.385
- PT Rekayasa Industri Persero
Yayasan Igasar -
2.164.015 Yayasan Igasar
Lain-lain masing-masing Others
di bawah Rp1.000.000 1.081.986
5.106.780 below Rp1,000,000
456.895.553 436.270.479
1.527.840.657 1.446.248.639
Beban pokok pendapatan 3.780.577.753
3.483.086.717 Cost of revenue
Beban penjualan 628.855.333
616.348.388 Selling expenses
Beban umum dan administrasi 449.448.670
394.312.175 General and administration expenses
Total beban 4.858.881.756
4.493.747.280 Total expenses
Sebagai persentase terhadap As a percentage of total
total beban 31,44
32,18 expenses
Kompensasi manajemen Compensation of key
kunci Catatan 1 5.480.520
8.009.296 management Note 1
Sebagai persentase terhadap As a percentage of total
total beban penjualan, selling, general and
umum dan administrasi 0,51
0,79 administration expenses
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 121 -
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Pendapatan keuangan Finance income
Entitas induk Parent entity
Pinjaman dari Pemerintah Loans from the Government of
Republik Indonesia -
1.264.139 the Republic of Indonesia
Entitas sepengendali - BUMN: Under common control - SOE:
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 18.099.374
17.511.167 Persero Tbk
PT Bank Mandiri Persero Tbk 17.163.647
11.787.076 PT Bank Mandiri Persero Tbk
PT Bank Bukopin Tbk 5.200.743
7.000.316 PT Bank Bukopin Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
Persero Tbk 4.666.535
4.299.537 Persero Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 4.163.956
12.019.662 Persero Tbk
PT Bank Syariah Mandiri 85.543
964.646 PT Bank Syariah Mandiri
Jumlah 49.379.797
53.582.404 Subtotal
Entitas asosiasi: Associates:
PT Igasar 397.540
588.741 PT Igasar
Jumlah 49.777.337
55.435.284 Total
Total pendapatan keuangan 77.552.500
76.442.503 Total finance income
Sebagai persentase terhadap As a percentage of
total pendapatan keuangan
64,19 72,52
total finance income
Beban keuangan Finance costs
Pihak berelasi lainnya: Other related parties:
Sewa pembiayaan Financial lease
PT PBM Biringkasi Raya 11.384.209
121.219 PT PBM Biringkasi Raya
Koperasi karyawan Koperasi karyawan
Semen Tonasa 4.930.120
- Semen Tonasa
Yayasan Kesejahteraan Yayasan Kesejahteraan
Semen Tonasa 4.420.966
- Semen Tonasa
Dana Pensiun Semen Gresik 900.069 900.069
Dana Pensiun Semen Gresik PT Pelayaran Tonasa Lines
- 20.329.348
PT Pelayaran Tonasa Lines
Jumlah 21.635.364
21.350.636 Total
Total beban keuangan 72.948.683
79.715.628 Total finance costs
Sebagai persentase terhadap As a percentage of
total beban keuangan 29,66
26,78 total finance costs
Transaksi lainnya dengan pihak berelasi tidak material.
All other transactions with related parties are not material.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 122 -
b. Saldo dengan pihak berelasi b. Balances with related parties
31 Maret 31 Desember
March 31, December 31,
2015 2014
Unaudited Unaudited
Aset Assets
Kas dan setara kas Cash and cash equivalents
Entitas sepengendali - BUMN: Under common control - SOE:
PT Bank Mandiri Persero Tbk 1.062.978.554
811.861.001 PT Bank Mandiri Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 661.921.320
1.292.669.333 Persero Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 260.977.993
487.376.407 Persero Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
Persero Tbk 259.009.053
365.003.079 Persero Tbk
PT Bank Bukopin Tbk 240.197.328
245.133.831 PT Bank Bukopin Tbk
PT Bank Syariah BRI 20.000.000
20.000.000 PT Bank Syariah BRI
PT Bank Syariah Mandiri 793.862
10.708.331 PT Bank Syariah Mandiri
Jumlah 2.505.878.110
3.232.751.982 Total
Sebagai persentase terhadap total aset
6,97 9,42
As a percentage of total assets
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya equivalents
Entitas sepengendali - BUMN: Under common control - SOE:
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 10.719.363
13.682.627 Persero Tbk
PT Bank Mandiri Persero Tbk 30.421
14.184 PT Bank Mandiri Persero Tbk
Jumlah 10.749.784
13.696.811 Total
Sebagai persentase terhadap total aset
0,03 0,04
As a percentage of total assets
Investasi jangka pendek Short-term invesments
Pihak berelasi lainnya Other related party
PT Eternit Gresik 1.861.173
1.861.173 PT Eternit Gresik
PT Sumatera Utara PT Sumatera Utara
Perkasa Semen 402.000
402.000 Perkasa Semen
Jumlah 2.263.173
2.263.173 Subtotal
Jumlah
2.263.173 2.263.173
Total Sebagai persentase terhadap
total aset 0,01
0,01 As a percentage of total assets
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 123 -
31 Maret 31 Desember
March 31, December 31,
2015 2014
Unaudited Unaudited
Aset lanjutan Assets continued
Piutang usaha - neto Trade receivables - net
Entitas sepengendali - BUMN: Under common control - SOE:
PT Pembangunan Perumahan PT Pembangunan Perumahan
Persero 56.350.857
45.149.145 Persero
PT Adhi Karya Persero Tbk 28.361.058
28.434.626 PT Adhi Karya Persero Tbk
Perusahaan Perdagangan Perusahaan Perdagangan
Indonesia Persero 8.444.502
8.497.016 Indonesia
PT Semen Baturaja Persero Tbk 1.386.520
2.299.632 PT Semen Baturaja Persero Tbk
PT Petrokimia Kayaku 104.198
1.630.653 PT Petrokimia Kayaku
PT Waskita Karya Persero 71.575
- PT Waskita Karya Persero
PT Hutama Karya Persero 20.020
- PT Hutama Karya Persero
Jumlah 94.738.730
86.011.072 Subtotal
Entitas asosiasi: Associates:
PT Varia Usaha 224.263.351
260.831.111 PT Varia Usaha
PT Igasar 49.225.326
41.645.078 PT Igasar
Jumlah 273.488.677
302.476.189 Subtotal
Pihak berelasi lainnya: Other related parties:
Koperasi Warga Semen Gresik 202.242.930
213.261.058 Koperasi Warga Semen Gresik
PT Waru Abadi 73.896.087
102.190.521 PT Waru Abadi
PT Prima Karya Manunggal 17.369.819
21.277.309 PT Prima Karya Manunggal
Thang Long Power Joint Stock Thang Long Power Joint Stock
Company 11.904.443
11.924.719 Company
PT Pamapersada Nusanatara 6.990.971
7.498.729 PT Pamapersada Nusanatara
Koperasi Keluarga Besar Koperasi Keluarga Besar
Semen Padang 1.257.872
635.456 Semen Padang
PT Brantas Abipraya Persero 746.046
1.782.198 PT Brantas Abipraya Persero
PT Varia Usaha Beton 2.411
2.411 PT Varia Usaha Beton
Lain-lain masing-masing Others
di bawah Rp1.000.000 226.682
534.134 below Rp1,000,000 each
Jumlah 314.637.261
359.106.535 Subtotal
Jumlah 682.864.668
747.593.796 Total
Sebagai persentase terhadap total aset
1,90 2,18
As a percentage of total assets
Piutang lain-lain - neto Other receivables - net
Entitas sepengendali - BUMN: Under common control - SOE:
PT Asuransi Jasa PT Asuransi Jasa
Indonesia Persero -
- Indonesia Persero
Lain-lain masing-masing Others
di bawah Rp1.000.000 815.623
805.202 below Rp1,000,000
Jumlah 815.623
805.202 Subtotal
Entitas asosiasi: Associates:
PT Varia Usaha 5.982.175
5.891.265 PT Varia Usaha
PT Swadaya Graha 2.032.193
3.518.592 PT Swadaya Graha
PT Igasar 1
33.875 PT Igasar
Jumlah 8.014.367
9.443.732 Subtotal
Pihak berelasi lainnya: Other related parties:
PT Prima Karya Manunggal 3.426.497
3.599.488 PT Prima Karya Manunggal
PT Varia Usaha Beton 2.986.925
3.687.405 PT Varia Usaha Beton
PT Cipta Nirmala 1.722.202
1.673.786 PT Cipta Nirmala
Lain-lain masing-masing Others
di bawah Rp1.000.000 7.369.795
8.297.072 below Rp1,000,000 each
Jumlah 15.505.419
17.257.751 Subtotal
Jumlah 24.335.409
27.506.685 Total
Sebagai persentase terhadap total aset
0,07 0,08
As a percentage of total assets