Piutang Pembiayaan Konsumen Consumer Finance Receivables
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
Mutasi investasi saham dengan metode ekuitas: Changes in investments in shares under the equity
method are as follows:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Disajikan Kembali Disajikan Kembali
Disajikan Kembali Restated
Restated Restated
Catatan 41 Note 41 Catatan 41 Note 41 Catatan 41 Note 41
Rp Rp
Rp Rp
PT Selaras Nusa Abadi PT Selaras Nusa Abadi
Harga Perolehan 35,000,000,000
35,000,000,000 35,000,000,000
35,000,000,000 Cost of Investment
Akumulasi Laba Rugi Bersih Equity in Net Income Loss of
Entitas Asosiasi 6,122,009,008
5,255,536,872 6,714,871,399
6,827,413,667 Associated Company
Penyesuaian --
-- 231,344,015
-- Adjustment
Bagian Laba Bersih Tahun Berjalan Current Net Income Portion of
Entitas Asosiasi 735,158,220
865,278,916 1,226,966,816
112,542,268 an Associated Company
Saldo Akhir 28,142,832,772
28,879,184,212 29,743,439,432
28,285,128,601 Ending Balance
PT Marks Nasmoco Investindo PT Marks Nasmoco Investindo
Harga Perolehan 31,250,000,000
31,250,000,000 --
-- Cost of Investment
Akumulasi Laba Rugi Bersih Equity in Net Income Loss of
Entitas Asosiasi --
-- --
-- Associated Company
Bagian Laba Bersih Tahun Berjalan Current Net Income Portion of
Entitas Asosiasi 168,803,256
-- --
-- an Associated Company
Saldo Akhir 31,418,803,256
31,250,000,000 --
-- Ending Balance
PT Laras Exata Ustanta PT Laras Exata Ustanta
Harga Perolehan 14,167,000,000
14,167,000,000 14,167,000,000
-- Cost of Investment
Akumulasi Rugi Bersih Equity in Net Loss of
Entitas Asosiasi 84,419,765
84,419,765 --
-- Associated Company
Bagian Rugi Bersih Tahun Berjalan Current Net Loss Portion of
Entitas Asosiasi --
-- 84,419,765
-- an Associated Company
Saldo Akhir 14,082,580,235
14,082,580,235 14,082,580,235
-- Ending Balance
PT Toyota Tsusho Logistic Center PT Toyota Tsusho Logistic Center
Nasmoco Transport Nasmoco Transport
Harga Perolehan 7,005,400,000
7,005,400,000 4,580,000,000
4,580,000,000 Cost of Investment
Penambahan --
-- 2,425,400,000
-- Additions
Dividen 325,000,000
-- --
-- Dividend
Akumulasi Rugi Bersih Equity in Net Loss of
Entitas Asosiasi 209,741,275
151,681,473 --
-- Associated Company
Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of
Entitas Asosiasi 644,486,425
361,422,748 151,681,473
-- an Associated Company
Saldo Akhir 7,534,627,700
7,215,141,275 6,853,718,527
4,580,000,000 Ending Balance
PT Bayauc Nasmoco Investindo PT Bayauc Nasmoco Investindo
Harga Perolehan 1,200,000,000
1,200,000,000 --
-- Cost of Investment
Penambahan 2,160,000,000
-- --
-- Additions
Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of
Entitas Asosiasi --
-- --
-- an Associated Company
Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of
Entitas Asosiasi 723,392,147
-- --
-- an Associated Company
Saldo Akhir 2,636,607,853
1,200,000,000 --
-- Ending Balance
PT Jayatama Eka Persada PT Jayatama Eka Persada
Harga Perolehan 1,550,000,000
1,550,000,000 1,550,000,000
1,550,000,000 Cost of Investment
Akumulasi Rugi Bersih Equity in Net Loss of
Entitas Asosiasi 880,544,322
880,326,324 837,565,462
837,565,462 Associated Company
Pelepasan Investasi pada Entitas Asosiasi 669,455,678
-- --
-- Disposal on Investments in Associated Entities
Bagian Rugi Bersih Tahun Berjalan Current Net Loss Portion of
Entitas Asosiasi --
217,998 42,760,862
-- an Associated Company
Saldo Akhir --
669,455,678 669,673,676
712,434,538 Ending Balance
PT Profesindo Otto Servis Manajemen PT Profesindo Otto Servis Manajemen
Harga Perolehan 750,000,000
750,000,000 750,000,000
750,000,000 Cost of Investment
Akumulasi Rugi Bersih Equity in Net Loss of
Entitas Asosiasi 662,851,848
169,331,648 323,041,583
662,311,236 Associated Company
Pelepasan Investasi pada Entitas Asosiasi 87,148,152
-- --
-- Disposal on Investments in Associated Entities
Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of
Entitas Asosiasi --
493,520,200 153,709,935
339,325,884 an Associated Company
Saldo Akhir --
87,148,152 580,668,352
427,014,648 Ending Balance
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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
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Disajikan Kembali Disajikan Kembali
Disajikan Kembali Restated
Restated Restated
Catatan 41 Note 41 Catatan 41 Note 41 Catatan 41 Note 41
Rp Rp
Rp Rp
CV Chandra Motor CV Chandra Motor
Harga Perolehan --
-- 25,000,000
25,000,000 Cost of Investment
Penambahan Additions
Akumulasi Laba Rugi Bersih Equity in Net Income Loss of
Entitas Asosiasi --
-- 789,835,990
789,835,990 Associated Company
Penyesuaian --
-- 301,832,989
-- Adjustment
Bagian Rugi Bersih Tahun Berjalan Current Net Loss Portion of
Entitas Asosiasi --
-- 1,116,668,979
-- an Associated Company
Saldo Akhir --
-- --
814,835,990 Ending Balance
PT Selaras Nusa AbadiSNA PT Selaras Nusa Abadi SNA
SNA berdiri dalam sebuah kerangka kerja Undang- undang Penanaman Modal Dalam Negeri No. 6
tahun 1968 yang diperbaharui dengan Undang- undang No.12 tahun 1970 berdasarkan atas akta
notaris No. 12 tanggal 2 Mei 2001 dari Aulia Taufani, SH, notaris pengganti dari Sutjipto, SH, notaries di
Jakarta. Akta pendirian ini disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik
Indonesia, dengan Surat Keputusan No.C-01792 HT.01.01.TH.2001 tanggal 8 Juni 2001, diumumkan
dalam Berita Negara Republik Indonesia No.81 tanggal 9 Oktober 2001, tambahan No. 63682001.
SNA was established within the framework of the Domestic Capital Investment Law No. 6 year 1968
as amended by Law No. 12 year 1970 based on notarial deed No. 12 dated May 2, 2001 of Aulia
Taufani, SH, substitute of Sutjipto, SH, notary in Jakarta. The Companys deed of establishment was
approved by the Minister of Justice and Human Rights of the Republic of Indonesia in his decision
letter No. C-01792 HT.01.01.TH.2001 dated June 8, 2001 and was published in State Gazette of the
Republic of Indonesia No. 81 dated October 9, 2001, Supplement No. 63682001.
SNA berdomisili di Jakarta dan beralamat di Jl. TB Simatupang No. 14, Jakarta Selatan. Perusahaan
saat ini mempunyai 2 dua cabang masing-masing berlokasi di Bumi Serpong Damai dan Bogor. Pada
akhir tahun 2014, cabang perusahaan di Bumi Serpong Damai dan Bogor telah ditutup.
SNA is domiciled in Jakarta, and its address is located at Jl. TB Simatupang No. 14, South Jakarta.
The Company had 2 two branch offices at Bumi Serpong Damai and Bogor. At the end of 2014, the
branches of Bumi Serpong Damai and Bogor were closed.
PT Marks Nasmoco Investindo MNI PT Marks Nasmoco Investindo MNI
Berdasarkan Akta Notaris Subiyanto Putro, SH, M.Kn No. 5 tertanggal 1 Desember 2015, NRM,entitas
anak melakukan investasi pada PT Marks Nasmoco Investindo,
entitas asosiasi,
sebesar Rp 31.250.000.000 atau setara dengan persentase
kepemilikan sebesar 25. NRM telah menyetorkan dana investasinya pada 8 Oktober 2015 dan 26
Januari 2016. Based on the Deed from Subiyanto Putro, SH, M.Kn
No. 5 dated December f1, 2015, the Company made investment in PT Marks Nasmoco Investindo, an
associate entity, amounting to Rp 31,250,000,000 or equivalent to 25 of ownership. The Company has
deposited its investment funds on October 8, 2015 and January 26, 2016.
PT Laras Exata Ustanta LEU PT Laras Exata Ustanta
LEU berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 33 tertanggal 22 Mei 2014
oleh Meissie Pholuan, SH, notaris di Jakarta. LEU located in Jakarta, established in accordance
with Notarial Deed No. 33 dated May 22, 2014 by Meissie Pholuan, SH, a notary in Jakarta.
PT Toyota Tsusho Logistic Center Nasmoco Transport TTLC
PT Toyota Tsusho Logistic Center Nasmoco Transport TTLC
TTLC berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 78 tertanggal 16 Mei 2012
oleh Sugito Tedjamulia, SH, notaris di Jakarta. TTLC located in Jakarta, established in accordance
with Notarial Deed No. 78 dated
May 16, 2012
by Sugito Tedjamulia, SH, a notary in Jakarta.
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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
PT Bayauc Nasmoco Investindo BNI PT Bayauc Nasmoco Investindo BNI
BNI berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 587 tertanggal 22 September 2015
oleh Dian Fitriana, SH, Sp.N., notaris di Jakarta yang telah disahkan oleh Menteri Kehakiman Republik
Indonesia melalui surat keputusan No. AHU- 2457982.AH.01.01.TAHUN
2015 tertanggal
25 September 2015. BNI located in Jakarta, established in accordance
with Notarial Deed No. 587 dated
September 22, 2015
by Dian Fitriana, SH, Sp.N, a notary in Jakarta, which has been approved by the Minister of Justice
of the Republic of Indonesia through decision letter No. AHU-2457982.AH.01.01.TAHUN 2015 dated
September 25, 2015.
PT Jayatama Eka Persada JEP PT Jayatama Eka Persada JEP
JEP berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 5 tertanggal 25 November
1999 oleh Sri Bandiningsih, SH, notaris di Jakarta yang telah disahkan oleh Menteri Kehakiman
Republik Indonesia melalui surat keputusan No. C- 5580HT.01.01.TH.2000 tertanggal 8 Maret 2000.
JEP located in Jakarta, established in accordance with Notarial Deed No. 5 dated
November 25, 1999
by Sri Bandiningsih, SH, a notary in Jakarta, which has been approved by the Minister of Justice of the
Republic of Indonesia through decision letter No. C-5580HT.01.01.TH.2000 dated March 8, 2000.
Berdasarkan pengikatan jual beli saham tanggal 7 Januari 2016, Perusahaan melepas kepemilikan di
JEP sebesar 50 kepada PT Tiara Kusuma Sakti pihak berelasi. Nilai tercatat penyertaan pada saat
penjualan sebesar Rp669.464.678, harga penjualan sebesar Rp193.151.099dan pengakuan rugi dicatat
dalam akun beban lain-lain dalam laporan laba rugi komprehensif konsolidasian sebesar Rp476.313.579.
Based on sales and purchase shares agreement dated January 7, 2016. The Company sold all
investment in shares amounted to 50 in JEP to PT Tiara Kusuma Sakti related party. Carrying
amount at the sales amounted to Rp669,464,678, sales price amounted to Rp193,151,099 and the loss
recognition recorded on other expense accounts under consolidated statements of profit or loss and
other comprehensive income amounted to Rp476,313,579.
Jumlah total aset, liabilitas dan kas dan bank, JEP pada saat pelepasan masing-masing sebesar
Rp1,338,911,357, nihil dan Rp 386.302.198. Total assets, liabilities and cash and bank of JEP on
the disposal date amounted to Rp1,338,911,357, nil and Rp 386,302,198, respectively.
PT Profesindo Otto Servis Manajemen POSM PT Profesindo Otto Servis Manajemen POSM
POSM berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 2 tertanggal 4 Februari
1998 oleh Mirah Dewi Ruslim Sukmadjaya, SH, notaris di Jakarta yang telah disahkan oleh Menteri
Kehakiman Republik Indonesia melalui surat keputusan No. C2-12500HT.01.01.TH.98 tertanggal
1 September 1998. POSM located in Jakarta, established in accordance
with Notarial Deed No. 2 dated
February 2, 1998
by Mirah Dewi Ruslim Sukmadjaya, SH, a notary in
Jakarta, which has been approved by the Minister of Justice of the Republic of Indonesia through decision
letter No.
C2-12500HT.01.01.TH.98 dated
September 1, 1998. Berdasarkan pengikatan jual beli saham tanggal
7 Januari 2016, Perusahaan melepas kepemilikan di POSM sebesar 50 kepada PT Superior Coach
pihak berelasi dan sebesar 1 kepada PT Selaras Nusa Abadi pihak berelasi dengan harga penjualan
masing-masing sebesar
Rp153.189.752 dan
Rp3.126.321. Nilai tercatat penyertaan pada saat penjualan sebesar Rp48.590.053, dan pengakuan
laba dicatat dalam akun pendapatan lain-lain dalam laporan laba rugi komprehensif konsolidasian
sebesar Rp107.726.020. Based on sales and purchase shares agreement
dated January 7, 2016. The Company sold all investment in shares amounted to 50 in POSM to
PT Superior Coach related party and amounted to 1 to PT Selaras Nusa Abadi related party
amounting to Rp153,189,752 and Rp3,126,321, respectively. Carrying amount at the sales amounted
to Rp48,590,053, and the gain recognition recorded on other income accounts under consolidated
statements of profit or loss and other comprehensive income amounted to Rp107,726,020.
393