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
Manajemen berpendapat bahwa nilai pertanggungan asuransi adalah cukup untuk menutupi kemungkinan
kerugian atas risiko yang mungkin dialami. Management believes that the insurance coverage
is adequate to cover possible losses on the inventories insured.
Persediaan digunakan sebagai jaminan utang bank Entitas Anak Catatan 19.
Inventories are used as a collateral for the subsidiaries bank loans Note 19.
Berdasarkan hasil penelaahan keadaan persediaan pada akhir tahun, Manajemen Perusahaan
berkeyakinan bahwa
cadangan penurunan
persediaan telah memadai untuk menutup kemungkinan kerugian atas persediaan yang telah
usang. Based on the review of inventories at the end of the
year, the Company’s Management believes that the allowance for impairment of inventory is adequate to
cover possible losses from obsolete inventories. 9. Beban Dibayar di Muka
9. Prepaid Expenses
Akun ini terdiri dari : This account consist of:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Sewa 12,131,111,375
21,971,039,276 10,571,854,488
4,934,460,833 Rent
Operasional 2,910,196,205
4,873,847,787 6,917,984,242
25,720,889,214 Operational
Asuransi 1,479,617,083
403,499,464 438,178,904
275,940,869 Insurance
Lain-lain 22,678,510,888
26,935,995,786 13,490,390,471
10,164,507,044 Others
Total 39,199,435,551
54,184,382,313 31,418,408,105
41,095,797,960 Total
10. Investasi Tersedia Untuk Dijual
10. Available For Sales Investment
Akun ini terdiri dari : This account consist of:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2014
30 Sept 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Sept 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
PT Aisan Nasmoco Industri Jakarta
10.00 10.00
10.00 10.00
3,134,000,000 3,134,000,000 3,134,000,000
3,134,000,000 PT Toyota Tsusho Logistic Center
Jakarta 2.64
2.64 2.64
2.64 453,600,000
453,600,000 453,600,000
453,600,000 PT Bank CIMB Niaga Tbk
Jakarta 0.00
0.00 0.00
0.00 1,000,000
1,000,000 1,000,000 1,000,000
Total 3,588,600,000
3,588,600,000 3,588,600,000
3,588,600,000 Domisili
Domicile Persentase Kepemilikan
Percentage of Ownership
11. Investasi Pada Entitas Asosiasi
11. Investments in Associates Entities
Akun ini terdiri dari : This account consist of:
Domisili 30 Sep 2016
31 Des 2015 31 Des 2014
31 Des 2013 Domicile
30 Sept 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Sept 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
Entitas Asosiasi: Associate Entity
Metode EkuitasEquity Method PT Bahtera Multi Niaga
PT Selaras Nusa Abadi Jakarta
49.50 49.50
49.50 49.50
28,142,832,772 28,879,184,212
29,743,439,432 28,285,128,601
PT Marks Nasmoco Investindo Jakarta
25.00 25.00
-- --
31,418,803,256 31,250,000,000
-- --
PT Laras Exata Ustanta Jakarta
28.33 28.33
28.33 --
14,082,580,235 14,082,580,235
14,082,580,235 --
PT Toyota Tsusho Logistic Center Nasmoco Transport
Bekasi 25.00
25.00 25.00
25.00 7,534,627,700
7,215,141,275 6,853,718,527
4,580,000,000 PT Bayauc Nasmoco Investindo
Jakarta 24.00 24.00
-- --
2,636,607,853 1,200,000,000
-- --
PT Jayatama Eka Persada Jakarta
-- 50.00
50.00 50.00
-- 669,455,678
669,673,676 712,434,538
PT Profesindo Otto Servis Manajemen Jakarta --
50.00 50.00
50.00 --
87,148,152 580,668,352
427,014,648 CV Chandra Motor
Tegal --
-- --
50.00 --
-- --
814,835,990
Total 83,815,451,816
83,383,509,552 51,930,080,222
34,819,413,777 Persentase Kepemilikan
Percentage of Ownership
390
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
391