PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
25. Pendapatan 25. Revenues
Akun ini terdiri dari : This account consist of:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
9 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp Pendapatan
Revenue
Otomotif Automotive
Mobil 3,612,596,929,891
2,827,087,648,523 4,000,407,863,410 4,558,874,932,490
4,774,352,034,518 Cars
Suku Cadang 635,652,149,425
537,968,293,761 774,774,442,671 666,999,647,354
553,470,512,059 Spareparts
Sewa Operasi 38,139,687,190
62,914,401,740 79,480,005,130 124,798,973,129
111,356,058,870 Operating Lease
Lain-lain masing-masing Others each below
Sewa dibawah Rp 2 miliar
12,867,210,000 2,438,438,000
5,958,460,000 3,481,771,341 2,217,791,621
Rp 2 billion Sub Total
4,299,255,976,506 3,430,408,782,024
4,860,620,771,211 5,354,155,324,314
5,441,396,397,068 Sub Total
Pembiayaan Financing
Pembiayaan Konsumen 681,589,586,264
598,422,671,611 796,577,876,957 571,963,749,035
420,910,367,428 Consumer Finance
Sub Total 681,589,586,264
598,422,671,611 796,577,876,957
571,963,749,035 420,910,367,428
Sub Total
Total 4,980,845,562,770
4,028,831,453,635 5,657,198,648,168
5,926,119,073,349 5,862,306,764,496
Total
Tidak terdapat pendapatan usaha yang melebihi 10 dari jumlah pendapatan usaha dari satu pelanggan
pada periode 9 Sembilan bulan yang berakhir pada tanggal 30 September 2016 dan 2015Tidak Diaudit
serta untuk tahun-tahun yang berakhir pada tanggal
31 Desember 2015, 2014 dan 2013. There are no revenue that exceeded 10 of total
revenue coming from one customer for the 9 Nine months periods ended September 30, 2016, and
2015 Unaudited and for the years ended December 31, 2015, 2014 and 2013.
Penjualan kepada pihak yang berelasi untuk periode 9 Sembilan bulan yang berakhir 30 September
2016 dan 2015 tidak diaudit dan untuk tahun-tahun yang berakhir pada 31 Desember 2015, 2014 dan
2013 masing-masing sebesar 13,61, 12,81,
12,22, 12,97 dan 11,38. Sales to the related parties for the period of 9 nine
months ended September 30,2016 and 2015 unaudited and for the years ended December 31,
2015, 2014 and 2013 are 13.61, 12.81, 12.22, 12.97 and 11.38, respectively.
26. Beban Pokok Penjualan
26. Cost of Sales
Akun ini terdiri dari : This account consist of:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp Otomotif
Automotive
Mobil Automobiles
Persediaan Awal 448,426,259,854 235,259,102,563 243,741,192,361
235,259,102,563 324,910,263,547
Beginning Inventories Pembelian
3,037,840,697,827 2,684,060,343,709 3,553,908,243,433 4,048,938,356,445 4,080,589,966,732 Purchases
Persediaan yang tersedia untuk dijual 3,486,266,957,681 2,919,319,446,272 3,797,649,435,794
4,284,197,459,008 4,405,500,230,279
Automobiles Available for Sale Dikurangi:
Less: Persediaan Akhir
318,434,753,850 448,426,259,854 274,257,601,959 243,741,192,361
235,259,102,563 Ending Inventories
Total Mobil 3,167,832,203,831 2,470,893,186,418 3,523,391,833,835
4,040,456,266,647 4,170,241,127,716 Total Automobiles
Suku Cadang 466,025,089,820 403,821,179,431 573,328,391,053
507,290,163,121 419,825,985,206
Spareparts Sewa Operasi
30,905,230,225 50,033,061,593 60,468,782,241 78,950,700,944
79,812,039,095 Operating Lease
Sub Total 3,664,762,523,876 2,924,747,427,442 4,157,189,007,129 4,626,697,130,712 4,669,879,152,017
Sub Total
Pembiayaan Konsumen Consumer Finance
Beban Bunga Pembiayaan 461,471,412,313 437,309,191,900 615,634,985,593
432,443,223,890 295,523,600,241
Interest Financing Expense
Total Beban Pokok Penjualan 4,126,233,936,189
3,362,056,619,342 4,772,823,992,722
5,059,140,354,602 4,965,402,752,258
Total Cost of Sales
471
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Beban pokok penjualan dari PT Toyota Astra Motor pada periodetahun-tahun yang berakhir 30
September 2016 dan 2015 dan 31 Desember 2015, 2014 dan 2013 masing-masing sebesar 84,81,
81,11, 81,77, 87,58 dan 91,27.
Cost of sales from PT Toyota Astra Motor for the
periodyears ended September 30, 2016 and 2015 and December 31, 2015, 2014 and 2013 are 84.81,
81.11, 81.77, 87.58 and 91.27. 27. Beban Usaha
27. Operating Expenses
Akun ini terdiri dari : This account consists of:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp Beban Penjualan
Selling Expense
Gaji dan Tunjangan 87,929,366,920 71,157,559,571 97,895,155,438 86,964,854,745 72,900,015,433
Salaries and Allowance Biaya Layanan Purna Jual
28,008,513,129 29,649,389,659 37,788,639,729 32,006,589,875 26,856,809,735 After Sales Expenses
Pengangkutan 32,931,887,096 30,813,747,665 43,552,812,193 53,891,571,522 59,422,677,371
Transportation Promosi
28,371,056,787 31,344,128,146 46,370,252,479 34,798,201,558 28,619,167,569 Promotion
Pelatihan 11,532,282,300 5,847,884,087 6,705,344,386 9,776,165,361 8,212,853,429
Training Beban Mobil Baru
9,466,848,274 10,978,813,403 13,241,900,389 21,676,307,728 21,277,688,146 Electricity, Telephone and Water
Perjalanan Dinas 3,272,660,671 4,259,848,183 2,459,313,531 4,852,192,892 4,219,690,840
Traveling Asuransi
8,609,225 449,632,252 229,082,454 396,170,296 1,316,910,314 Insurance
Lain-lain masing-masing dibawah Others each below Rp 1 Billion
Rp 1 Miliar 5,385,982,909 4,586,490,425 1,597,439,758 13,866,820,339 8,128,929,518
Sub Total 206,907,207,311
189,087,493,391 249,839,940,357
258,228,874,316 230,954,742,355
Sub Total Beban Umum dan Administrasi
General and Administrative Expense
Gaji dan Tunjangan 155,072,378,334 161,875,216,675 223,643,611,018 209,888,183,922 207,253,570,143
Salaries and Allowance Penyusutan Catatan 12
38,054,863,885 32,210,564,353 46,376,873,990 34,431,504,680 28,024,937,742 Depreciation Note 12
Beban Kantor 27,172,779,625 24,540,949,882 24,926,279,707 25,757,165,306 23,753,754,345
Office Expenses Beban Sewa
24,832,334,225 13,727,508,308 14,348,340,080 7,071,281,027 3,878,945,194 Rentals Expenses
Beban Manfaat Karyawan 14,995,587,762 11,205,634,803 14,132,697,376 13,691,357,951 9,535,732,641
Employee Benefit Listrik, Telepon dan Air
13,526,746,590 10,120,398,671 13,539,185,890 11,666,152,044 9,595,664,028 Electricity, Telephone and Water
Jasa Profesional 12,363,137,478 7,548,969,228 4,038,833,609 2,092,637,568 4,656,114,923
Professional Fees Perawatan dan Perbaikan
9,235,969,361 7,414,218,922 9,538,043,254 8,888,725,880 8,453,496,084 Repairs and Maintenance
Perjalanan Dinas 3,020,647,587 4,822,379,121 8,485,820,560 3,263,261,606 3,650,568,169
Traveling Lain-lain masing-masing dibawah
Insurance Rp 1 Miliar
8,611,777,245 4,866,179,170 21,210,939,972 11,593,159,859 1,429,264,487 Others each below Rp 1 Billion
Sub Total 306,886,222,092
278,332,019,133 380,240,625,456
328,343,429,843 300,232,047,756
Sub Total TOTAL
513,793,429,403 467,419,512,524
630,080,565,813 586,572,304,159
531,186,790,111
28. Pendapatan dan Beban Lain-lain 28. Other Income and Expenses
Akun ini terdiri dari : This account consists of:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Sep 30, 2015 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
9 Bulan Month
Disajikan Kembali Disajikan Kembali
Disajikan Kembali Disajikan Kembali
Restated Restated
Restated Restated
Tidak Diaudit 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
Catatan 41 Note 41
Catatan 41 Note 41
Catatan 41 Note 41
9 Bulan Month
Catatan 41 Note 41
Rp Rp
Rp Rp
Rp Pendapatan Lain-lain
Other Income
Keuntungan Penjualan Aset Tetap Gain on Sale of Fixed Assets
Catatan 13 15,799,267,843 3,747,997,909 16,685,556,852 6,326,374,490 7,404,692,405
Note 13 Pendapatan Dividen
3,768,013,115 --
-- --
-- Dividend Income
Pendapatan Leasing Asuransi 919,816,464
100,533,162 129,433,656 1,848,783,441 3,977,916,292 Gain on Leasing Insurance
Laba Rugi Selisih Kurs - Bersih -- 225,933,850 257,987,617 65,867,053 1,263,636,667
Gain Loss from Foreign Exchange - Net Lain-lain masing-masing dibawah
Others each below Rp 1 Billion Rp 1 Miliar
-- 4,150,018,748
-- --
Total Pendapatan Lain-lain 20,487,097,422
8,224,483,669 17,072,978,125
8,241,024,984 12,646,245,364
Total Other Income Beban Lain-lain
Other Expense
Penghapusan nilai piutang Catatan 6 9,380,500,090
-- --
-- --
Write off of Receivables Note 6 Penurunan nilai piutang Catatan 5
645,201,500 1,651,168,290 1,035,637,902 1,651,168,290 1,189,992,705 Allowance of Impairment Note 5
Administrasi Bank 615,978,323
886,961,770 1,098,748,812
1,489,842,741 1,478,530,314
Bank Administration Lain-lain masing-masing dibawah
Others each below Rp 1 Billion Rp 1 Miliar
26,897,987,736 --
12,462,407,399 860,301,695
14,885,644,014
Total Beban Lain-lain 37,539,667,649
2,538,130,060 14,596,794,113
4,001,312,726 17,554,167,033
Total Other Expense
472
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
29. Pendapatan dan Beban Keuangan 29. Financial Income and Expenses
Akun ini terdiri dari : This account consists of:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Sep 30, 2015 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
9 Bulan Month
Tidak Diaudit 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp Pendapatan Keuangan
Financial Income
Jasa Giro 792,695,044 522,626,579 766,850,923 787,796,123 827,145,880
Interest Income
Beban Keuangan Financial Expenses
Beban Bunga - Neto 69,746,348,737 57,643,639,151 80,659,181,394 77,397,120,381 29,327,498,127
Interest Expense - Net Beban Provisi
4,219,248,479 3,207,325,393 4,606,377,770 3,987,688,474 1,478,990,314 Provision Expense
Sub Total 73,965,597,216 60,850,964,544 85,265,559,164 81,384,808,855 30,806,488,441
Sub Total
Total - Neto 73,172,902,172 60,328,337,965 84,498,708,241 80,597,012,732 29,979,342,561
Total - Net
30. Segmen 30. Segment
Dalam mengidentifikasi
segmen operasi,
manajemen melihat dari jenis usaha yang mewakili kegiatan utama usaha Grup yaitu pembiayaan dan
otomotif. In
identifiying the
operation segments,
management views the business types that represent the main activities of the Group which
are financing and automotive. Berikut ini adalah informasi segmen berdasarkan
segmen operasi: Segment information based on business segments
are presented below:
Pembiayaan Otomotif
Eliminasi Total
Financing Automotive
Elimination Rp
Rp Rp
Rp HASIL
RESULT
Hasil Segmen 697,392,502,707
4,314,807,223,873 31,354,163,810
4,980,845,562,770 Segment results
Beban Pokok Penjualan 467,483,412,975
3,662,108,699,832 3,358,176,618
4,126,233,936,189 Cost Of Sales
Pendapatan dan Beban Lainnya 10,799,342,567
190,710,515,140 197,609,003,486
17,697,830,913 Other Income and Expenses - Net
Beban Pajak Final --
1,320,437,299 --
1,320,437,299 Final Tax
Beban Keuangan --
73,366,696,592 193,794,420
73,172,902,172 Financial Expenses
Beban Usaha 132,979,820,159
406,029,965,485 25,216,356,241
513,793,429,403 Operating Expense
Laba Sebelum Pajak 86,129,927,006
362,691,939,805 248,627,026,794
Income Before Tax
Beban Pajak Penghasilan 22,039,538,751
38,253,515,155 --
60,293,053,906 Tax Expenses
Laba Periode Berjalan 64,090,388,255
324,438,424,650 188,333,972,888
Income for The Current Period Laba Komprehensif Lain
1,589,212,915 9,883,567,900
-- 11,472,780,815
Other Comprehensive Income
Total Laba Komprehensif 62,501,175,340
314,554,856,750 --
176,861,192,073 Total Comprehensive Income
INFORMASI LAINNYA OTHER INFORMATIONS
ASET ASSETS
Aset Segmen Perusahaan 4,181,767,681,901
3,093,842,945,431 973,725,419,045
6,301,885,208,288 Segment Assets
Total Aset 6,301,885,208,288
Total Assets LIABILITAS
LIABILITIES
Liabilitas Segmen Perusahaan 3,601,051,341,935
1,282,963,923,485 39,476,666,956
4,844,538,598,464 Segment Liabilities
Total Liabilitas 4,844,538,598,464
Total Liabilities 30 Sep 2016 Sep 30, 2016
Pembiayaan Otomotif
Eliminasi Total
Financing Automotive
Rp HASIL
RESULT
Hasil Segmen 636,488,454,153
3,407,400,869,191 15,057,869,709
4,028,831,453,635 Segment results
Beban Pokok Penjualan 459,599,742,303
2,874,879,643,704 27,577,233,335
3,362,056,619,342 Cost Of Sales
Pendapatan dan Beban Lainnya 950,550,948
334,892,626,089 329,299,632,860
4,642,442,281 Other Income and Expenses - Net
Beban Pajak Final --
1,070,833,343 --
1,070,833,343 Final Tax
Beban Keuangan --
60,355,830,132 27,492,167
60,328,337,965 Financial Expenses
Beban Usaha 110,197,940,718
400,323,183,330 43,101,611,524
467,419,512,524 Operating Expense
Laba Sebelum Pajak 65,740,220,184
405,664,004,771 --
142,598,592,742 Income Before Tax
Beban Pajak Penghasilan 16,573,722,228
16,952,626,397 --
33,526,348,625 Tax Expenses
Laba Tahun Berjalan 49,166,497,956 388,711,378,374
-- 109,072,244,117
Income for The Current Year Laba Komprehensif Lain
2,163,686 5,226,520,471 --
5,224,356,785 Other Comprehensive Income
Total Laba Komprehensif 49,164,334,270
393,937,898,845 --
114,296,600,902 Total Comprehensive Income
30 Sep 2015 Tidak Diaudit Sep 30, 2015 Unaudited Disajikan KembaliRestated
9 Bulan Month Catatan 41Note 41
473