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
- 113 - 35. BEBAN UMUM DAN ADMINISTRASI
35. GENERAL AND ADMINISTRATION EXPENSES
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Salaries, w ages, employee Gaji, upah, kesejahteraan karyaw an
w elfare and Directors and dan bonus Direksi dan Komisaris
313.899.138 302.538.682
Commissioners bonuses Program kemitraan dan
Partnership program and bina lingkungan
20.354.686 32.265.881
community development Penyusutan dan amortisasi
40.456.757 36.617.943
Depreciation and amortization Pajak, asuransi, dan sew a
36.603.013 25.822.443
Taxes, insurance and rentals Keperluan kantor
23.079.683 20.522.750
Office supplies Pemeliharaan
16.531.656 23.155.984
Maintenance Jasa profesional
15.850.924 10.372.126
Professional fees Promosi dan jamuan
16.705.646 16.156.634
Promotion and entertainment Perjalanan dinas
21.370.233 15.176.350
Business trips Penurunan pemulihan nilai piutang
104.770 353.388
Impairment reversal loss of receivable Pemakaian bahan, listrik, air
Supplies, electricity, w ater dan telepon
12.312.633 10.945.508
and telephone Pendidikan, latihan dan
Education, training and pengembangan
5.849.098 7.871.841
development Lain-lain
7.228.028 4.988.628
Others Jumlah
530.346.265 506.081.382
Total
36. PENGHASILAN BEBAN OPERASI LAINNYA –
BERSIH 36. OTHER OPERATING INCOME EXPENSES - NET
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Sew a 2.871.185
9.909.131 Rental
Laba penjualan aset tetap Catatan 15 191.385
- Gain on sale of fixed assets Note 15
Penjualan barang usang 897.294
5.178.443 Sales of scrap materials
Klaim dan denda 3.785.724
1.347.942 Claims and penalties
Kerugian selisih kurs - neto 3.687.771
15.503.364 Foreign exchange loss - net
Pendapatan pemusnahan limbah 28.297.654
- Income from w aste treatment
Lainnya 15.607.972
22.491.121 Others
Jumlah 47.963.443
23.423.273 Total
37. PENDAPATAN KEUANGAN
DAN BEBAN
KEUANGAN 37. FINANCE INCOME AND FINANCE COSTS
a. Penghasilan keuangan a. Finance income
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Deposito berjangka 28.887.015
58.826.499 Time deposits
Rekening giro 3.198.120
3.136.440 Current accounts
Reksadana -
46.151 Mutual fund
Lainnya 436.628
772.573 Others
Jumlah 32.521.763
61.236.517 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
- 114 -
b. Beban keuangan b. Finance costs
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Kredit investasi 62.489.559
72.516.857 Investment loans
Sew a pembiayaan 15.334.390
5.902.330 Financial lease
Kredit modal kerja 12.634.246
3.266.471 Working capital loans
Biaya pembongkaran aset tetap 3.158.651
3.004.100 Dismantling costs of fixed assets
Lain-lain 1.994.230
1.034.668 Others
Jumlah 95.611.076
85.724.426 Total
38. PENGHASILAN KOMPREHENSIF LAINNYA 38. OTHER COMPREHENSIVE INCOME
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Net changes in fair value of Perubahan neto nilai w ajar surat
available-for-sale marketable berharga tersedia untuk dijual
securities Keuntungan periode berjalan
- 46.151
Gain arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on keuntungan yang diakui
gain recognised on dalam laba rugi
- 46.151
profit and loss -
- Mutasi neto lindung nilai arus kas
Net movement on cash flow hedges kerugian periode berjalan
141.288 10.674.064
loss arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on kerugian yang diakui
loss recognised on dalam aset tetap
- 3.060.359
fixed assets 141.288
7.613.705 Keuntungan kerugian aktuarial
Unrealized gain loss on defined program pensiun manfaat pasti
22.356.830 8.710.730
benefit pension plans Dikurangi:
Less: Pajak penghasilan terkait
6.388.438 645.682
Income tax related 15.968.392
9.356.412 Selisih kurs penjabaran laporan
Exchange difference due to translation keuangan
of financial statemens Translation of subsidiarys financial
Penjabaran laporan entitas anak 50.511.834
174.406.259 statemens
Pendapatan komprehensif lain Others comprehensive income
periode berjalan, setelah pajak 66.338.938
191.376.376 during the period, net of tax
Sepanjang tahun 2017 dan 2016, Entitas Anak SG melakukan lindung nilai arus kas melalui instrumen
derivatif forward contract dengan tujuan mengurangi resiko pergerakan kurs spot atas komitmen pasti
pembelian peralatan. Entitas Anak SG dan SP juga melakukan lindung nilai non-derivatif menggunakan
giro dalam mata uang EUR, dimana selisih kurs yang timbul dari translasi EUR diakui didalam penghasilan
komprehensif lain selama lindung nilai tersebut efektif.
During 2017 and 2016, a Subsidiary SG entered into a forward contract cash flow hedge derivative
instruments with purpose to reduce the risk of spot rate fluctuation on firm commitments for the
procurement of main equipment. The Subsidiaries SG and SP also entered into non-derivative hedge
using EUR current account, to which the difference resulting from translation of EUR account, is
recorded in other comprehensive income only if the hedging effectiveness is met.