DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 63 - Pada tanggal 31 Maret 2017 dan 31 Desember 2016,
persediaan tertentu dijadikan jaminan atas pinjaman tertentu Catatan 20.
As of Maret 31, 2017 and December 31, 2016, certain inventories are pledged as collateral for
borrowings Note 20. Pada tanggal 31 Maret 2017 dan 31 Desember 2016,
persediaan Grup telah diasuransikan terhadap risiko kerugian yang disebabkan oleh bencana alam,
kebakaran, dan risiko kerugian lainnya dengan nilai pertanggungan
masing-masing sebesar
Rp1.453.998.146 dan Rp1.423.822.822. As of Maret 31, 2017 and December 31, 2016,
inventories of the Group are covered by insurance against the risk of loss due to natural disaster, fire,
and other risks with a total coverage of Rp1,453,998,146
and Rp1,423,822,822,
respectively. Menurut
pendapat manajemen
Grup, nilai
pertanggungan asuransi tersebut telah memadai untuk menutupi kerugian yang mungkin timbul dari
risiko-risiko tersebut. The management of the Group believes that the
insurance coverage is adequate to cover possible losses arising from such risks.
10. UANG MUKA 10. ADVANCES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Pembelian: Purchases
Lokal 48.108.800
60.295.826 Domestic
Impor 46.395.350
20.557.306 Imports
Dinas operasional 38.374.998
47.741.960 Operational
Lain-lain di baw ah Rp10.000.000 44.806.376
16.349.305 Others below Rp10,000,000
Jumlah 177.685.524
144.944.397 Total
11. BEBAN DIBAYAR DI MUKA 11. PREPAID EXPENSES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Sew a 29.753.345
33.541.455 Rent
Asuransi 14.111.687
12.825.365 Insurance
Lain-lain di baw ah Rp10.000.000 41.434.119
28.018.093 Others below Rp10,000,000
Jumlah 85.299.151
74.384.913 Total
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 64 - 12. PAJAK DIBAYAR DI MUKA
12. PREPAID TAXES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Perseroan The Company
Pajak Penghasilan Badan Catatan 39: Corporate Income Tax Note 39:
2017 74.739.095
- 2017
2016 146.900.890
146.900.890 2016
2015 34.091.982
34.091.982 2015
Subjumlah 255.731.967
180.992.872 Subtotal
Entitas anak Subsidiaries
Pajak Penghasilan Badan 65.717.039
100.123.904 Corporate Income Tax
Pajak Pertambahan Nilai 267.295.918
312.883.782 Value Added Tax
Lain-lain di baw ah Rp10.000.000 1.385.559
222.305 Others below Rp10,000,000
Subjumlah 334.398.516
413.229.991 Subtotal
Jumlah 590.130.483
594.222.863 Total
13. INVESTASI PADA ENTITAS ASOSIASI 13. INVESTMENT 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
2017 2016
2017 2016
Name of associates Principal activity
Domicili Unaudited
Audited Unaudited
Audited
PT Sw adaya Graha Kontraktor dan persew aan alat-alat berat
Gresik 25,00
25,00 87.947.914
93.306.644 Contractor and lessor of heavy equipment
PT Igasar Distribusi semenCement distribution
Padang 12,00
12,00 738.849
677.999 Jumlah Total
88.686.763 93.984.643
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 SP has significant influence on PT Igasar through Koperasi
Keluarga Besar Semen Padang. Sebagaimana dijelaskan pada Catatan 1b dan 48,
pada tanggal 30 Juni 2016 VUB menjadi entitas anak dari SIB.
As disclosed in Notes 1b and 48, as of June 30, 2016, VUB became a subsidiary of SIB.
Sejak 1 Nopember 2016, SIL menjadi entitas anak Perseroan. Perseroan menambah kepemilikan pada
PT Swadaya Graha SWG menjadi 33,06 melalui akuisisi SIL yang dilakukan oleh Perseroan Catatan
1 dan 48. Since November 1, 2016, SIL became subsidiary of
the Company. The Company increased its ownership on PT Swadaya Graha SWG to
become 33.06 through acquisition of SIL Notes 1 and 48.
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.