AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 69 - 13. INVESTASI PADA ENTITAS ASOSIASI
13. INVESTMENTS IN ASSOCIATES
31 Maret 31 Desember
31 Maret 31 Desember
Tempat March 31,
December 31, March 31,
December 31, Nama entitas asosiasi
Aktivitas utama kedudukan
2016 2015
2016 2015
Name of associates Principal activity
Domicili Unaudited
Audited Unaudited
Audited
PT Swadaya Graha Kontraktor dan persewaan alat-alat berat
Gresik 25,00
25,00 38.977.983
32.277.419 Contractor and lessor of heavy equipment
PT Varia Usaha Jasa distribusi dan pengangkutan
Gresik 24,95
24,95 139.384.183
136.090.233 Distribution and transportation services
PT Varia Usaha Beton Produksi beton siap pakai
Sidoarjo 36,67
36,67 53.647.765
55.000.000 Ready mix concrete production
PT Igasar Distribusi semenCement distribution
Padang 12,00
12,00 651.286
584.587 Jumlah Total
232.661.217 223.952.239
Nilai investasi Investment amount
Persentase kepemilikan dan hak suara yang dimiliki Grup
Percentage of ownership held by the Group
interest and voting power
Seluruh entitas asosiasi dicatat dengan menggunakan metode ekuitas dalam laporan
keuangan konsolidasian ini. All of the above associates are accounted for
using the equity method in these consolidated financial statements.
Persentase kepemilikan entitas anak SP pada PT Igasar kurang dari 20 namun kepemilikan
tersebut diklasifikasi sebagai investasi pada entitas asosiasi karena SP mempunyai pengaruh signifikan
pada PT Igasar melalui Koperasi Keluarga Besar Semen Padang.
The percentage ownership of the subsidiary SP in PT Igasar is less than 20, but such ownership
is classified as investments in associate as the SP has a significant influence on PT Igasar through
Koperasi Keluarga Besar Semen Padang.
Ringkasan informasi keuangan entitas asosiasi dibawah ini merupakan jumlah yang disajikan
dalam laporan keuangan entitas asosiasi yang disusun sesuai dengan Standar Akuntansi
Keuangan Indonesia. The summarized financial information below
represents amounts shown in the associates’ financial statements prepared in accordance
Indonesian Financial Accounting Standards.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 70 -
31 Maret 31 Desember
31 Maret 31 Desember
31 Maret 31 Desember
31 Maret 31 Desember
March 31, December 31,
March 31, December 31,
March 31, December 31,
March 31, December 31,
2016 2015
2016 2015
2016 2015
2016 2015
Unaudited Audited
Unaudited Audited
Unaudited Audited
Unaudited Audited
Aset lancar 599.264.646
527.568.391 1.040.835.230
1.088.653.036 324.366.438
350.565.773 94.093.926
94.093.926 Current assets
Aset tidak lancar 69.613.168
59.360.068 700.237.938
642.073.426 112.179.732
121.240.578 29.801.698
29.801.698 Non-current assets
Jumlah Aset 668.877.814
586.928.459 1.741.073.168
1.730.726.462 436.546.170
471.806.351 123.895.624
123.895.624 Total Assets
Liabilitas jangka pendek 482.939.042
405.541.844 1.018.702.934
992.606.820 253.860.550
335.528.270 99.259.691
99.259.691 Current liabilities
Liabilitas jangka panjang 71.456.067
69.952.124 188.334.538
179.219.537 43.478.058
57.465.083 23.396.717
23.396.717 Non-current liabilities
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik entitas induk 114.482.705
111.434.491 504.300.965
529.282.817 59.629.882
78.812.998 1.239.216
1.239.216 of the companies
Kepentingan non-pengendali -
- 29.734.731
29.617.288 -
- -
- Non-controlling interests
Jumlah Liabilitas dan Ekuitas 668.877.814
586.928.459 1.741.073.168
1.730.726.462 356.968.490
471.806.351 123.895.624
123.895.624 Total Liabilities and Equity
Pendapatan 258.771.851
1.053.035.734 1.096.017.864
4.936.417.299 137.970.335
779.557.942 445.194.748
445.194.748 Revenue
Beban 236.742.316
1.024.898.088 1.082.506.313
4.817.776.701 136.901.800
765.969.047 444.614.856
444.614.856 Expenses
Laba rugi periode berjalan 22.029.536
28.137.646 13.511.551
118.640.598 1.068.535
13.588.895 579.892
579.892 Profit loss for the period
Laba rugi yang dapat diatribusikan kepada: Profit loss attributable to:
Pemilik entitas induk 3.283.422
28.137.646 13.202.205
113.474.740 1.068.535
13.588.895 579.892
579.892 Owners of the companies
Kepentingan non-pengendali -
- 309.346
5.165.858 -
- -
- Non-controlling interests
Laba rugi periode berjalan 3.283.422
28.137.646 13.511.551
118.640.598 1.068.535
13.588.895 579.892
579.892 Profit loss for the period
Penghasilan komprehensif lain yang dapat Other comprehensive income
diatribusikan kepada: attributable to:
Pemilik entitas induk 235.132
1.335.574 -
3.051.591 -
350.096 -
- Owners of the companies
Kepentingan non-pengendali -
- -
130.689 -
- -
- Non-controlling interests
Jumlah penghasilan komprehensif lain Total other comprehensive income
periode berjalan
235.132 1.335.574
- 3.182.280
- 350.096
- -
for the period
Jumlah laba komprehensif yang dapat Total comprehensive income
diatribusikan kepada: attributable to:
Pemilik entitas induk 3.048.289
26.802.072 13.202.205
110.423.149 1.068.535
13.238.799 579.892
579.892 Owners of the companies
Kepentingan non-pengendali -
- 309.346
5.035.169 -
- -
- Non-controlling interests
Jumlah laba komprehensif Total comprehensive income
periode berjalan 3.048.289
26.802.072 13.511.551
115.458.318 1.068.535
13.238.799 579.892
579.892 for the period
PT Igasar PT Varia Usaha
PT Varia Usaha Beton PT Swadya Graha
Berikut ini merupakan rekonsiliasi dari ringkasan
informasi keuangan di atas terhadap jumlah tercatat dari bagian entitas asosiasi yang diakui dalam
laporan keuangan konsolidasian: Reconciliation of the above summarized financial
information to the carrying amount of the interest in the associates recognized in the consolidated financial
statements are as follows:
31 Maret 31 Desember
31 Maret 31 Desember
31 Maret 31 Desember
31 Maret 31 Desember
March 31, December 31,
March 31, December 31,
March 31, December 31,
March 31, December 31,
2016 2015
2016 2015
2016 2015
2016 2015
Unaudited Audited
Unaudited Audited
Unaudited Audited
Unaudited Audited
Aset bersih entitas asosiasi 114.482.705
111.434.491 504.300.965
529.282.817 59.629.882
78.812.998 1.239.216
1.239.216 Net assets of the associate
Proportion of the Groups ownerships Proporsi bagian kepemilikan Grup
25,00 25,00
24,95 24,95
36,67 36,67
12,00 12,00
interest Ekuitas yang diatribusikan
Equity attributable to ke pemilik entitas induk
28.620.676 27.858.623
125.823.091 132.056.063
21.866.278 28.900.726
148.706 148.706
owners of the Company Goodwill
- -
- -
- 1.328.371
- -
Goodwill Penyesuaian nilai wajar ast tetap
- -
- -
- 24.770.903
- -
Fair falue adjustments of fixed assets Penyesuaian
10.023.369 4.418.796
13.561.092 4.034.170
3.798.779 -
435.881 435.881
Adjustments
Nilai catat bagian Grup 38.644.045
32.277.419 139.384.183
136.090.233 25.665.056
55.000.000 584.587
584.587 Carrying amount of the Groups interest
PT Swadya Graha PT Varia Usaha
PT Varia Usaha Beton PT Igasar
