Pengukuran Nilai Wajar Measurement of Fair Value
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Untuk Tahun-tahun yang Berakhir pada 31 Desember 2015 dan 2014
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
For the Years Ended December 31, 2015 and 2014
In Full Rupiah
118
Amandemen standar dan interpretasi berikut efektif untuk periode yang dimulai pada atau setelah 1
Januari 2016, dengan penerapan secara prospektif yaitu:
Amendments to standards and interpretation which are effective for periods beginning on or
after January
1, 2016,
with prospective
application are as follows: PSAK 16: Aset Tetap tentang Klarifikasi Metode
yang Diterima untuk Penyusutan dan Amortisasi, PSAK 19: Aset Takberwujud tentang Klarifikasi
Metode yang Diterima untuk Penyusutan dan Amortisasi dan
PSAK 66: Pengaturan Bersama tentang Akuntansi Akuisisi Kepentingan dalam Operasi
Bersama PSAK 16: Property, Plant and Equipment
about Clarification of Acceptable Methods of Depreciation and Amortization,
PSAK 19: Intangible Asset about Clarification of Acceptable Methods of Depreciation and
Amortization, and PSAK 66: Joint Arrangements about
Accounting for Acquisitions of Interests in Joint Operation.
Amandemen standar dan interpretasi berikut efektif untuk periode yang dimulai pada atau setelah 1
Januari 2017,
dengan penerapan
dini diperkenankan
yaitu amandemen
PSAK 1:
Penyajian Laporan Keuangan tentang Prakarsa Pengungkapan dan ISAK 31: Interpretasi atas
Ruang Lingkup PSAK 13: Properti Investasi. Amendments to standard and interpretation
effective for periods beginning on or after January 1, 2017, with early application permitted
are amendments to PSAK 1: Presentation of Financial Statements about Disclosure Initiative
and ISAK 31, Scope Interpretation of PSAK 13: Investment Property.
Standar dan amandemen standar berikut efektif untuk periode yang dimulai pada atau setelah
tanggal 1 Januari 2018, dengan penerapan dini diperkenankan yaitu PSAK 69: Agrikultur dan
amandemen PSAK 16: Aset Tetap tentang Agrikultur: Tanaman Produktif.
Standard and amendment to standard effective for periods beginning on or after January 1, 2018,
with early application permitted are PSAK 69: Agriculture and amendments to PSAK 16:
Property, Plant and Equipment about Agriculture: Bearer Plants.
43. Tanggung Jawab Manajemen Atas Laporan 43.
Management Responsibility for the Keuangan Konsolidasian Consolidated Financial Statements
Manajemen Perusahaan bertanggung jawab atas penyusunan dan penyajian laporan keuangan
konsolidasian yang diotorisasi untuk terbit pada tanggal 28 Maret 2016.
Management of the Company is responsible for the
preparation and
presentation of
the consolidated financial statements were authorized
for issuance on March 28, 2016.
MenyetujuiApproved: ..................................
..................................
DraftMarch 30, 2016 Paraf:
LAMPIRAN 1 ATTACHMENT 1
PT IMPACK PRATAMA INDUSTRI Tbk INDUK LAPORAN POSISI KEUANGAN
Per 31 Desember 2015 dan 2014 dan 1 Januari 201431 Desember 2013
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk PARENT
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2015 and 2014 and, January 1, 2014December 31, 2013
In Full Rupiah
2015 2014
1 Januari 2014 31 Desember 2013
January 1, 2014 December 31, 2013
Disajikan kembali Disajikan kembali
As Restated As Restated
Rp Rp
Rp ASET
ASSETS ASET LANCAR
CURRENT ASSETS
Kas dan Setara Kas 83,724,970,540
220,467,905,121 110,170,426,737
Cash and Cash Equivalents Piutang Usaha
Trade Receivab les Pihak Berelasi
70,641,998,386 102,523,470,397
96,692,808,799 Related Parties
Pihak Ketiga - Neto 4,059,167,302
4,912,824,887 4,945,172,707
Third Parties - Net Piutang Pihak Berelasi
Due from Related Parties Non-Usaha
198,636,084,913 134,758,241,269
222,146,199,878 Non - Trade
Aset Keuangan Other Current
Lancar Lainnya 34,722,900
65,375,000 190,860,900
Financial Assets Persediaan - Neto
63,437,477,895 86,969,746,756
72,275,366,821 Inventories - Net
Uang Muka Pembelian 72,384,023,015
156,777,516,335 105,462,263,467
Advances Payment Pajak Dibayar di Muka
11,169,483,927 --
4,624,441,334 Prepaid Taxes
Biaya Dibayar di Muka 3,524,989,475
291,950,940 323,786,149
Prepaid Expenses
Total Aset Lancar 507,612,918,353
706,767,030,705 616,831,326,792
Total Current Assets ASET TIDAK LANCAR
NON-CURRENT ASSETS
Aset Pajak Tangguhan - Neto 13,420,895,235
11,091,536,442 8,522,562,629
Deferred Tax Assets - Net Investasi pada Entitas Anak
141,776,750,200 131,786,750,200
105,392,500,200 Investment in Sub sidiaries
Aset Keuangan Tidak Other Non-Current
Lancar Lainnya 291,851,167
413,568,739 270,640,189
Financial Assets Taksiran Tagihan Pajak
Estimated Claim for Penghasilan
13,267,216,087 13,267,216,087
-- Tax Refund
Aset Tetap - Neto 311,639,026,299
184,362,869,333 146,125,640,075
Fixed Assets - Net
Total Aset Tidak Lancar 480,395,738,988
340,921,940,801 260,311,343,093
Total Non-Current Assets TOTAL ASET
988,008,657,341 1,047,688,971,506
877,142,669,885 TOTAL ASSETS
DraftMarch 30, 2016 Paraf:
LAMPIRAN 1 Lanjutan ATTACHMENT 1 Continued
PT IMPACK PRATAMA INDUSTRI Tbk INDUK LAPORAN POSISI KEUANGAN
Lanjutan Per 31 Desember 2015 dan 2014 dan
1 Januari 201431 Desember 2013 Dalam Rupiah Penuh
PT IMPACK PRATAMA INDUSTRI Tbk PARENT STATEMENTS OF FINANCIAL POSITION
Continued
As of December 31, 2015 and 2014 and, January 1, 2014December 31, 2013
In Full Rupiah
2015 2014
1 Januari 2014 31 Desember 2013
January 1, 2014 December 31, 2013
Disajikan kembali Disajikan kembali
As Restated As Restated
Rp Rp
Rp Rp
Rp LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Utang Bank 69,473,141,537
106,786,980,305 121,349,792,147
Bank Loans Utang Usaha
Trade Payables Pihak Berelasi
178,750,000 331,150,000
994,407,700 Related Parties
Pihak Ketiga 35,593,349,026
72,750,878,371 62,940,852,603
Third Parties Utang Pihak Berelasi Non-Usaha
1,682,063,412 2,268,225,491
4,857,189,706 Non-Trade Payables Related Parties
Liabilitas Keuangan Jangka Other Current
Pendek Lainnya 2,683,127,500
4,366,440,000 2,289,727,784
Financial Liabilities Utang Pajak
515,913,648 3,945,911,509
10,022,058,256 Tax Payables
Beban Akrual 13,174,799,317
18,943,517,737 13,810,686,934
Accrued Expenses Uang Muka Pelanggan
118,344,915 210,282,206
-- Advances Receipt
Liabilitas Jangka Panjang yang Current Maturities of
Jatuh Tempo dalam Satu Tahun Long-Term Liabilities
Pinjaman Bank 23,675,000,000
25,925,000,000 10,000,000,000
Bank Borrowings
Total Liabilitas Jangka Pendek 147,094,489,355
235,528,385,619 226,264,715,130
Total Current Liabilities LIABILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES
Liabilitas Jangka Panjang Long-Term Liabilities
setelah dikurangi bagian yang net of current
jatuh tempo dalam satu tahun maturities
Pinjaman Bank 56,227,172,125
79,902,172,125 17,448,856,800
Bank Borrowings Liabilitas Imbalan Pasca Kerja
39,382,101,059 31,130,147,899
24,736,037,945 Post Employee Benefits Liabilities
Total Liabiltas Jangka Panjang 95,609,273,184
111,032,320,024 42,184,894,745
Total Non-Current Liabilities TOTAL LIABILITAS
242,703,762,539 346,560,705,643
268,449,609,875 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas Yang Dapat Diatribusikan Equity Attributable to
Kepada Pemilik Entitas Induk Owner of the Parent
Modal Saham - Nilai Nominal Share Capital - Par Value
Rp 100 per saham Rp 100 per share
Modal Dasar - 1.700.000.000 saham Authorized Capital - 1,700,000,000 shares
Modal Ditempatkan dan Disetor Issued and Fully Paid-Up
Penuh - 483.350.000 saham per Capital - 483,350,000 shares
31 Desember 2015 dan 2014 as of December 31, 2015 and 2014
dan 435.000.000 saham and 435.000.000 shares as of
per 1 Januari 201431 Desember 2013 48,335,000,000
48,335,000,000 43,500,000,000
January 1, 2014December 31, 2013 Tambahan Modal Disetor
177,324,642,291 177,324,642,291
292,944,468 Additional Paid-In Capital
Saldo Laba Retained Earnings
Telah Ditentukan Penggunaannya 9,667,000,000
-- --
Appropriated Belum Ditentukan Penggunaannya
509,978,252,511 475,468,623,572
564,900,115,542 Unappropriated
TOTAL EKUITAS 745,304,894,802
701,128,265,863 608,693,060,010
TOTAL EQUITY TOTAL LIABILITAS DAN EKUITAS
988,008,657,341 1,047,688,971,506
877,142,669,885 TOTAL LIABILITIES AND EQUITY