Transaksi-Transaksi Pihak Berelasi Transactions with Related Parties
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 116 -
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Penjualan produk Sales of goods
Entitas sepengendali - BUMN: Under common control - SOE:
Perusahaan Perdagangan Perusahaan Perdagangan
Indonesia Persero 28.143.134
36.355.744 Indonesia Persero
PT Semen Baturaja Persero Tbk 14.662.483
12.669.099 PT Semen Baturaja Persero Tbk
42.805.617 49.024.843
Entitas asosiasi : Associates :
PT Varia Usaha 400.092.215
929.519.110 PT Varia Usaha
PT Igasar 133.247.837
107.278.683 PT Igasar
533.340.052 1.036.797.793
Pihak berelasi lainnya : Other related parties :
Koperasi Warga Semen Gresik 822.812.673
820.432.043 Koperasi Warga Semen Gresik
PT Waru Abadi 346.368.852
385.349.036 PT Waru Abadi
PT Prima Karya Manunggal 47.200.454
27.951.746 PT Prima Karya Manunggal
Pamapersada Nusantara 13.123.778
13.951.651 Pamapersada Nusantara
Koperasi Karyawan Koperasi Karyawan
Semen Tonasa 9.632.794
- Semen Tonasa
Koperasi Karyawan Koperasi Karyawan
Semen Padang 6.664.167
1.477.253 Semen Padang
1.245.802.718 1.249.161.729
1.821.948.387 2.334.984.365
Sebagai persentase terhadap As a percentage of
total pendapatan 14,41
18,12 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 289.809
240.309 PT Indosat Persero Tbk
87.786 -
PT Indosat Persero Tbk PT Bank Negara Indonesia
PT Bank Negara Indonesia Persero Tbk
18.167 18.858
Persero Tbk PT Bank Mandiri Persero Tbk
14.748 14.446
PT Bank Mandiri Persero Tbk PT Telekomunikasi Indonesia
PT Telekomunikasi Indonesia Persero Tbk
6.059 7.763
Persero Tbk PT Perkebunan Nusantara X
PT Perkebunan Nusantara X Persero
- 529.738
Persero Lain-lain
- 158.022
Others 1.416.569
969.136 Entitas asosiasi:
Associates: PT Swadaya Graha
1.182.507 5.050.828
PT Swadaya Graha PT Varia Usaha
164.589 305.020
PT Varia Usaha PT Igasar
- 432.855
PT Igasar 1.347.096
5.788.703 Pihak berelasi lainnya:
Other related parties: Yayasan Rumah Sakit
Yayasan Rumah Sakit Semen Padang
3.669.292 -
Semen Padang Koperasi Warga Semen Gresik
790.478 426.711
Koperasi Warga Semen Gresik PT Swabina Gatra
264.612 451.446
PT Swabina Gatra PT Cipta Nirmala
136.871 198.013
PT Cipta Nirmala PT Eternit Gresik
88.284 70.659
PT Eternit Gresik PT Varia Usaha Beton
25.392 3.389.097
PT Varia Usaha Beton Dana Pensiun Semen Gresik
5.517 99.773
Dana Pensiun Semen Gresik PT Konsulta
340 698
PT Konsulta Lain-lain
127.487 273.699
Others 5.108.273
4.910.096 7.871.938
11.667.935
Sebagai persentase terhadap As a percentage of
pendapatan operasi lainnya 228,91
28,04 other operating income
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 117 -
30 Juni 30 Juni
June 30, June 30,
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 807.390.326
926.338.637 Persero
PT Pertamina Persero 62.826.946
121.847.999 PT Pertamina Persero
PT Varuna Tirta Prakasya 48.148.563
64.937.093 PT Varuna Tirta Prakasya
PT Asuransi Jasa PT Asuransi Jasa
Indonesia Persero 38.202.240
64.684.266 Indonesia Persero
PT Petrokima Gresik Persero 35.657.933
58.316.498 PT Petrokima Gresik Persero
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
Persero 18.581.580
28.378.232 Persero
PT Kereta Api Indonesia PT Kereta Api Indonesia
Persero 14.520.173
14.411.835 Persero
PT Waskita Karya Persero 14.441.329
16.178.580 PT Waskita Karya Persero
PT Jamsostek Persero 7.960.824
8.714.006 PT Jamsostek Persero
PT Pindad Persero 7.360.232
7.129.413 PT Pindad Persero
PT Hutama Karya Persero 6.584.625
9.755.000 PT Hutama Karya Persero
PT Sucofindo Persero 4.889.934
4.925.865 PT Sucofindo Persero
PT Asuransi Jiwasraya Persero 4.768.660
12.040.839 PT Asuransi Jiwasraya Persero
PT Dahana Persero 3.795.329
7.146.646 PT Dahana Persero
PT Pelabuhan Indonesia IV PT Pelabuhan Indonesia IV
Persero 2.162.333
2.237.616 Persero
PT Asuransi Kredit Indonesia PT Asuransi Kredit Indonesia
Persero 856.725
2.104.713 Persero
PT Indosat Persero Tbk 736.011
1.713.832 PT Indosat Persero Tbk
PT Telekomunikasi Indonesia PT Telekomunikasi Indonesia
Persero Tbk 715.661
5.000.786 Persero Tbk
PT Telekomunikasi Seluler 648.437
890.819 PT Telekomunikasi Seluler
PT Pembangunan Perumahan PT Pembangunan Perumahan
Persero 264.917
9.609.880 Persero
PT Surveyor Indonesia Persero 223.321
163.497 PT Surveyor Indonesia Persero
PT Pos Indonesia Persero 120.798
164.459 PT Pos Indonesia Persero
PT Pelabuhan Indonesia III PT Pelabuhan Indonesia III
Persero 26.250
52.500 Persero
Perusahaan Perdagangan Perusahaan Perdagangan
Indonesia Persero -
1.969.345 Indonesia
PT Nindya Karya Persero -
1.230.739 PT Nindya Karya Persero
PT Aneka Tambang PT Aneka Tambang
Persero Tbk -
1.090.219 Persero Tbk
PT Barata Indonesia Persero -
980.000 PT Barata Indonesia Persero
1.080.883.147 1.372.013.314
Entitas asosiasi: Associates:
PT Varia Usaha 129.771.209
240.612.866 PT Varia Usaha
PT Igasar 31.944.543
18.487.253 PT Igasar
PT Swadaya Graha 29.374.105
70.610.563 PT Swadaya Graha
191.089.857 329.710.682
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 118 -
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Purchases of goods and Pembelian produk dan jasa lanjutan
services continued
Pihak berelasi lainnya: Other related parties:
PT Pelayaran Tonasa Lines 112.265.875
110.923.986 PT Pelayaran Tonasa Lines
PT Pasoka Sumber Karya 82.682.701
70.916.368 PT Pasoka Sumber Karya
Koperasi Warga Semen Gresik 68.139.550
144.766.532 Koperasi Warga Semen Gresik
PT Prima Karya Manunggal 58.323.520
53.132.976 PT Prima Karya Manunggal
PT PBM Biringkasi Raya 55.509.654
52.385.057 PT PBM Biringkasi Raya
Koperasi Karyawan Koperasi Karyawan
Semen Tonasa 42.901.957
40.593.211 Semen Tonasa
PT Yasiga Sarana Utama 34.452.046
29.758.584 PT Yasiga Sarana Utama
Koperasi Keluarga Besar Koperasi Keluarga Besar
Semen Padang 32.666.862
29.043.131 Semen Padang
PT EMKL Topabiring 25.663.781
28.934.737 PT EMKL Topabiring
PT Swabina Gatra 25.425.221
79.797.193 PT Swabina Gatra
Yayasan Rumah Sakit Yayasan Rumah Sakit
Semen Padang 18.807.500
33.911.827 Semen Padang
Dana Pensiun Semen Padang 18.472.626
19.949.831 Dana Pensiun Semen Padang
PT Varia Usaha Dharma Segara 12.712.476
43.950.882 PT Varia Usaha Dharma Segara
PT Sumatera Utara PT Sumatera Utara
Perkasa Semen 12.689.557
13.768.391 Perkasa Semen
PT Kabau Sirah Semen Padang 10.478.040
10.000.000 PT Kabau Sirah Semen Padang
PT United Tractors Tbk 9.754.804
15.047.223 PT United Tractors Tbk
PT Swabina Gatra Travel 6.110.581
33.039.179 PT Swabina Gatra Travel
PT Varia Usaha Lintas Segara 5.859.606
- PT Varia Usaha Lintas Segara
Yayasan Kesejahteraan Semen Yayasan Kesejahteraan Semen
Tonasa 4.753.563
5.807.069 Tonasa
PT Konsulta 4.205.321
898.947 PT Konsulta
Dana Pensiun Semen Tonasa 4.163.227
5.925.951 Dana Pensiun Semen Tonasa
Dana Pensiun Semen Gresik 3.965.892
7.261.722 Dana Pensiun Semen Gresik
PT Cipta Nirmala 3.184.105
12.775.399 PT Cipta Nirmala
Yayasan Igasar 2.161.862
3.580.748 Yayasan Igasar
PT Waru Abadi 404.039
1.141.663 PT Waru Abadi
PT Varia Usaha Bahari 250.177
860.007 PT Varia Usaha Bahari
PT Varia Usaha Beton 100.960
171.447 PT Varia Usaha Beton
PT Rekayasa Industri Persero 3.385
2.142.254 PT Rekayasa Industri Persero
Lain-lain masing-masing Others
di bawah Rp1.000.000 3.703.626
2.134.235 below Rp1,000,000
659.812.514 852.618.550
1.931.785.518 2.554.342.546
Beban pokok pendapatan 7.634.612.305
7.149.507.992 Cost of revenue
Beban penjualan 1.240.810.245
1.319.779.562 Selling expenses
Beban umum dan administrasi 974.584.978
916.039.799 General and administration expenses
Total beban 9.850.007.528
9.385.327.353 Total expenses
Sebagai persentase terhadap As a percentage of total
total beban 19,61
27,22 expenses
Kompensasi manajemen Compensation of key
kunci Catatan 1 12.850.825
67.334.010 management Note 1
Sebagai persentase terhadap As a percentage of total
total beban penjualan, selling, general and
umum dan administrasi 0,58
3,01 administration expenses
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 119 -
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Pendapatan keuangan Finance income
Entitas induk Parent entity
Pinjaman dari Pemerintah Loans from the Government of
Republik Indonesia -
2.556.370 the Republic of Indonesia
Entitas sepengendali - BUMN: Under common control - SOE:
PT Bank Mandiri Persero Tbk 24.307.942
15.328.412 PT Bank Mandiri Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 21.212.561
22.339.039 Persero Tbk
PT Bank Bukopin Tbk 9.074.919
13.698.108 PT Bank Bukopin Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 6.140.403
13.478.837 Persero Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
Persero Tbk 5.873.422
105.015.332 Persero Tbk
PT Bank Syariah Mandiri 83.242
1.556.668 PT Bank Syariah Mandiri
Jumlah 66.692.489
171.416.396 Subtotal
Entitas asosiasi: Associates:
PT Igasar 653.221
1.084.274 PT Igasar
Jumlah 67.345.710
175.057.040 Total
Total pendapatan keuangan 168.440.923
148.459.223 Total finance income
Sebagai persentase terhadap As a percentage of
total pendapatan keuangan 39,98
117,92 total finance income
Beban keuangan Finance costs
Pihak berelasi lainnya: Other related parties:
Sewa pembiayaan Financial lease
PT PBM Biringkasi Raya 11.289.919
924.842 PT PBM Biringkasi Raya
Koperasi karyawan Koperasi karyawan
Semen Tonasa 4.638.508
304.501 Semen Tonasa
Yayasan Kesejahteraan Yayasan Kesejahteraan
Semen Tonasa 3.989.812
364.998 Semen Tonasa
Dana Pensiun Semen Gresik 1.800.138
1.800.138 Dana Pensiun Semen Gresik
PT Pelayaran Tonasa Lines -
213.469
PT Pelayaran Tonasa Lines
Jumlah 21.718.376
3.607.948 Total
Total beban keuangan 177.653.464
159.592.063 Total finance costs
Sebagai persentase terhadap As a percentage of
total beban keuangan 12,23
2,26 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
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 120 -
b. Saldo dengan pihak berelasi b. Balances with related parties
30 Juni 31 Desember
June 30, 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 1.246.115.076
811.861.001 PT Bank Mandiri Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 170.511.564
1.292.669.333 Persero Tbk
PT Bank Bukopin Tbk 157.648.397
245.133.831 PT Bank Bukopin Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 155.504.002
487.376.407 Persero Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
Persero Tbk 96.708.549
365.003.079 Persero Tbk
PT Bank Syariah Mandiri 795.801
10.708.331 PT Bank Syariah Mandiri
PT Bank Syariah BRI -
20.000.000 PT Bank Syariah BRI
Jumlah 1.827.283.389
3.232.751.982 Total
Sebagai persentase terhadap total aset
5,27 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 7.819.447
13.682.627 Persero Tbk
PT Bank Mandiri Persero Tbk 4.941
14.184 PT Bank Mandiri Persero Tbk
Jumlah 7.824.388
13.696.811 Total
Sebagai persentase terhadap total aset
0,02 0,04
As a percentage of total assets
Investasi jangka pendek Short-term invesments
Entitas induk Parent entity
Pemerintah Republik Indonesia 90.126.208
89.609.249 Pemerintah Republik Indonesia
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 92.389.381
91.872.422 Total
Sebagai persentase terhadap total aset
0,27 0,27
As a percentage of total assets
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 121 -
30 Juni 31 Desember
June 30, 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 85.551.676
45.149.145 Persero
PT Adhi Karya Persero Tbk 17.722.039
28.434.626 PT Adhi Karya Persero Tbk
Perusahaan Perdagangan Perusahaan Perdagangan
Indonesia Persero 6.909.232
8.497.016 Indonesia
PT Semen Baturaja Persero Tbk 2.457.701
2.299.632 PT Semen Baturaja Persero Tbk
PT Wijaya Karya Persero 1.197.166
- PT Wijaya Karya Persero
PT Waskita Karya Persero 257.941
- PT Waskita Karya Persero
PT Petrokimia Kayaku 240.120
1.630.653 PT Petrokimia Kayaku
PT Hutama Karya Persero 20.020
- PT Hutama Karya Persero
Jumlah 114.355.895
86.011.072 Subtotal
Entitas asosiasi: Associates:
PT Varia Usaha 259.984.493
260.831.111 PT Varia Usaha
PT Igasar 52.081.764
41.645.078 PT Igasar
Jumlah 312.066.257
302.476.189 Subtotal
Pihak berelasi lainnya: Other related parties:
Koperasi Warga Semen Gresik 227.411.092
213.261.058 Koperasi Warga Semen Gresik
PT Waru Abadi 92.048.215
102.190.521 PT Waru Abadi
PT Prima Karya Manunggal 19.261.520
21.277.309 PT Prima Karya Manunggal
Thang Long Power Joint Stock Thang Long Power Joint Stock
Company 11.820.461
11.924.719 Company
Koperasi Karyawan Koperasi Karyawan
Semen Tonasa 3.377.414
- Semen Tonasa
PT Pamapersada Nusanatara 2.634.405
7.498.729 PT Pamapersada Nusanatara
Koperasi Keluarga Besar Koperasi Keluarga Besar
Semen Padang 1.740.144
635.456 Semen Padang
PT Brantas Abipraya Persero 1.141.417
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 Rp1.000.000 638.504
534.134 below Rp1,000,000 each
Jumlah 360.075.583
359.106.535 Subtotal
Jumlah 786.497.735
747.593.796 Total
Sebagai persentase terhadap total aset
2,27 2,18
As a percentage of total assets