PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013
and Nine Months Period ended September 30, 2014 and 2013
Expressed in United States Dollar, unless otherwise stated
44
4. KOMBINASI BISNIS lanjutan
4. BUSINESS COMBINATION continued
Nilai wajar Fair value
ASET ASSETS
Kas dan bank 13.485.456
Cash and banks Piutang usaha
79.256 Trade receivables
Piutang lain-lain 5.815
Other receivable Persediaan
133.953 Inventories
Aset lancar lainnya 11.297
Other current assets Tanaman belum menghasilkan Catatan 10
4.357.036 Immature plantations Note 10
Tanaman menghasilkan Catatan 10 14.883.171
Mature plantations Note 10 Aset tetap Catatan 11
3.425.406 Fixed assets Note 11
Aset tidak lancar lainnya 3.267
Other non-current assets 36.384.657
LIABILITAS LIABILITIES
Utang usaha 32.658
Trade payables Utang pajak dan akrual
25.694 Taxes payable and accrual
Utang jangka pendek lain-lain 112.928
Other current payables Utang bank
13.425.320 Bank loan
Utang lain-lain jangka panjang 23.664.881
Other long-term payables Liabilitas imbalan kerja jangka panjang
83.489 Long-term employee benefits liabilities
37.344.970
Nilai wajar liabilitas neto teridentifikasi, Fair value of identifiable net liabilities,
sebelum pajak tangguhan 960.313
before deferred tax
Liabilitas pajak tangguhan 1.653.138
Deferred tax liabilities Total
2.613.451 Total
Kepentingan non-pengendali 261.343
Non-controlling interest Goodwill yang timbul dari kombinasi bisnis
3.498.778 Goodwill arising from business combination
Imbalan yang dialihkan 1.146.670
Purchase consideration
Nilai wajar aset dan liabilitas PKU yang dapat diidentifikasi
tersebut diatas
ditentukan berdasarkan penilaian yang dilakukan
oleh manajemen.
The fair value of the identifiable assets and liabilities of PKU are determined based on calculation
performed by management.
Kepentingan non-pengendali telah diakui sesuai dengan proporsi aset yang diakuisisi.
The non-controlling interest has been recognized as a proportion of the net assets acquired.
Goodwill sebesar
AS3.498.778 merupakan
manfaat yang diharapkan timbul dari akuisisi antara lain melalui perolehan operasional kegiatan
tambang yang lebih efisien dan ekonomis misalnya penggunaan tanah milik PKU sebagai areal
dumping serta jalur hauling operasi tambang.
Goodwill amounting to US3,498,778 represents the expected benefits which will arising from the
acquisition including through efficient and economic mining operation such as usage of PKU’s land as
dumping area as well as hauling lane for mining operation.
Biaya yang terjadi atas transaksi kombinasi tersebut dibebankan didalam laba rugi tahun
berjalan. The cost incurred in relation to the business
combination are charged to the current year’s profit loss.
Transaksi kombinasi bisnis telah dilaksanakan sesuai dengan peraturan OJK yang berlaku.
This business combination has been carried out in
accordance with OJK’s prevailing regulations.
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013
and Nine Months Period ended September 30, 2014 and 2013
Expressed in United States Dollar, unless otherwise stated
45
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
