the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
87
36. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN ATAS PENERAPAN AWAL
PSAK NO. 24 REVISI 2013 lanjutan
36. RESTATEMENT OF
THE CONSOLIDATED
FINANCIAL STATEMENTS DUE TO INITIAL IMPLEMENTATION OF PSAK NO. 24 REVISED
2013 continued
Penerapan awal PSAK No. 24 Revisi 2013: lanjutan
Initial implementation of PSAK No. 24 Revised 2013: continued
Tahun yang berakhir pada tanggal 31 Desember 2014 For the year ended December 31, 2014
Sebelum Setelah
penyesuaian Penyesuaian
penyesuaian Before adjustment
Adjustment After adjustment
Laporan laba rugi dan Consolidated statement
penghasilan komprehensif of profit or loss and
lain konsolidasian other comprehensive income
Gaji dan tunjangan karyawan 7.618.898.356
203.903.000 7.822.801.356
Salaries and employee benefits Beban pajak
1.904.724.589 50.975.750
1.955.700.339 Tax expense
Pengukuran kembali keuntungan Remeasurement gain on
atas liabilitas imbalan kerja - defined post-employment benefits
setelah pajak -
4.628.451.750 4.628.451.750
obligation - after tax
37. AKTIVITAS NON-KAS 37. NON-CASH ACTIVITIES
Pengungkapan tambahan atas aktivitas non-kas adalah sebagai berikut:
Supplemental disclosures representing non-cash activities are as follows:
2015 2014
Aktivitas tidak mempengaruhi kas: Non-cash activities:
Perolehan aset tetap Acquisition of fixed asset
sewa pembiayaan 2.956.082.751
- under finance lease
Perolehan aset takberwujud Acquisition of intangible assets
melalui penambahan hutang 19.573.170.704
- through incurrence of liabilities
Lampiran 1 Attachment 1
PT TIGARAKSA SATRIA Tbk ENTITAS INDUK
LAPORAN POSISI KEUANGAN 31 Desember 2015
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TIGARAKSA SATRIA Tbk
PARENT COMPANY STATEMENT OF FINANCIAL POSITION
December 31, 2015 Expressed in Rupiah, unless otherwise stated
1 Januari 2014 31 Desember December 31,
January 1, 2014 31 Desember 2013
2015 2014
December 31, 2013 ASET
ASSETS ASET LANCAR
CURRENT ASSETS
Kas dan setara kas 14.194.280.145
25.257.510.877 53.978.586.044
Cash and cash equivalents Investasi jangka pendek
1.112.548.930 1.232.479.376
10.300.000.000 Short-term investments
Piutang usaha - neto 1.102.249.504.820
1.056.042.650.650 1.045.919.731.250
Trade receivables - net Piutang lain-lain
Other receivables Pihak berelasi
30.494.503.572 37.140.982.372
29.051.822.499 Related parties
Pihak ketiga 220.846.930.137
166.993.310.267 248.059.418.348
Third parties Persediaan – neto
929.816.797.101 875.331.937.185
763.291.383.485 Inventories - net
Biaya dibayar di muka dan uang muka 38.933.468.041
32.636.503.063 30.391.765.844
Prepaid expenses and advances Pajak dibayar di muka
- 8.626.338.053
- Prepaid taxes
Jumlah Aset Lancar 2.337.648.032.746
2.203.261.711.843 2.180.992.707.470
Total Current Assets ASET TIDAK LANCAR
NON-CURRENT ASSETS
Piutang pihak berelasi 4.393.653.322
3.980.649.002 5.301.325.511
Due from related parties Aset pajak tangguhan - neto
8.497.146.240 10.621.070.909
7.856.947.532 Deferred tax assets - net
Penyertaan saham pada Entitas Anak 23.437.462.500
23.437.462.500 23.437.462.500
Investments in shares of stock of subsidiaries
Tagihan dan banding atas hasil Claims for tax refunds and tax
pemeriksaan pajak 4.456.780.625
4.456.780.625 4.456.780.625
assessment under tax appeal Fixed assets - net of
Aset tetap - setelah dikurangi akumulasi accumulated depreciation of
penyusutan sebesar Rp95.251.577.933 Rp95,251,577,933 as of
pada tanggal 31 Desember 2015 December 31, 2015
31 Desember 2014: Rp87.348.038.715 37.379.858.857
39.923.050.395 45.608.467.809 December 31, 2014: Rp87,348,038,715
Aset takberwujud - setelah dikurangi Intangible assets - net of
akumulasi amortisasi sebesar accumulated amortization of
Rp27.238.310.510 pada tanggal Rp27,238,310,510 as of
31 Desember 2015 December 31, 2015
31 Desember 2014: Rp20.014.986.200 26.917.387.847
2.512.251.232 2.266.377.746 December 31, 2014: Rp20,014,986,200
Uang jaminan 2.690.268.750
2.001.052.750 1.861.762.133
Security deposits Aset pensiun
15.392.992.000 14.748.650.000
15.088.039.000 Pension asset
Dana pensiun 14.606.993.247
- -
Pension fund Aset lain-lain
336.015.901 639.974.315
469.036.233 Other assets
Jumlah Aset Tidak Lancar 138.108.559.289
102.320.941.728 106.346.199.089
Total Non-Current Assets JUMLAH ASET
2.475.756.592.035 2.305.582.653.571
2.287.338.906.559 TOTAL ASSETS
Dicatat menggunakan metode biaya. Disajikan kembali Lampiran 5
Recorded using cost method. As restated Attachment 5
