The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
51
3. KOMBINASI BISNIS
DAN AKUISISI
KEPENTINGAN NONPENGENDALI lanjutan 3. BUSINESS COMBINATION AND ACQUISITION
OF NON-CONTROLLING
INTEREST continued
a. Akuisisi LNP lanjutan a. Acquisition of LNP continued
a. Berdasarkan “Conditional Sale and Purchase of Mandatory Exchangeable
Agreement” tanggal 1 April 2013, kedua belah pihak menyetujui transaksi jual beli
MEB yang diterbitkan oleh PT Zulam Alinda Sejahtera ZAS yang dapat
ditukar dengan 199.999 lembar saham PT Lido Nirwana Parahyangan LNP
atau jumlah lembar saham lain yang mewakili 99,99 dari jumlah saham
LNP, dengan nilai transaksi sebesar Rp754.694.000.000.
a. Based on the Conditional Sale and Purchase of Mandatory Exchangeable
Agreement dated April 1, 2013, both parties agreed to enter into the sale and
purchase of MEB issued by PT Zulam Alinda Sejahtera ZAS with a
transaction value of Rp754,694,000,000. The MEB can be exchanged into
199,999 shares of PT Lido Nirwana Parahyangan LNP or other number of
shares representing 99.99 of the total shares of LNP.
b. Berdasarkan “Conditional Sale and Purchase of Mandatory Exchangeable
Agreement” tanggal 1 April 2013, kedua belah pihak menyetujui transaksi jual beli
MEB yang diterbitkan oleh ZAS dengan nilai
transaksi sebesar
Rp5.000.000.000. MEB dapat ditukar dengan 500.000 lembar saham PT Lido
Golf Prima LGP atau jumlah lain yang mewakili 50 dari jumlah lembar saham
LGP. b. Based on the Conditional Sale and
Purchase of Mandatory Exchangeable Agreement dated April 1, 2013, both
parties agreed to enter into the sale and purchase of MEB issued by ZAS with a
transaction value of Rp5,000,000,000. The MEB can be exchanged into
500,000 shares of PT Lido Golf Prima LGP or other number of shares
representing 50 of the total shares of LGP.
c. Berdasarkan “Conditional Sale and Purchase of Mandatory Convertible
Agreement” tanggal 1 April 2013, kedua belah pihak menyetujui transaksi jual beli
MCB yang diterbitkan oleh LNP dengan nilai
transaksi sebesar
Rp295.162.000.000. MCB
dapat dikonversi dengan 83.616 lembar saham
baru LNP. c. Based on the Conditional Sale and
Purchase of Mandatory Convertible Agreement dated April 1, 2013, both
parties agreed to enter into the sale and purchase of MCB issued by LNP with a
transaction value of Rp295,162,000,000. The MCB can be converted into 83,616
new shares of LNP. d. Berdasarkan “Conditional Sale and
Purchase of Mandatory Convertible Agreement” tanggal 1 April 2013, kedua
belah pihak menyetujui transaksi jual beli MCB yang diterbitkan oleh LNP dengan
nilai transaksi
sebesar Rp340.536.000.000.
MCB dapat
dikonversi dengan 96.469 lembar saham baru LNP.
d. Based on the Conditional Sale and Purchase of Mandatory Convertible
Agreement dated April 1, 2013, both parties agreed to enter into the sale and
purchase of MCB issued by LNP with a transaction value of Rp340,536,000,000.
The MEB can be converted into 96,469 new shares of LNP.
Periode pengalihan MCB dan pertukaran MEB dimulai sejak tanggal 3 Januari 2014
sampai dengan 3 Januari 2018. The transfer period of MCB and the exchange
period of MEB will be commencing from January 3, 2014 until January 3, 2018.
Pada tanggal 4 Agustus 2014, Perusahaan melakukan konversi atas seluruh MEB dan
MCB yang dimiliki. Oleh karena itu, laporan keuangan LNP telah dikonsolidasikan dalam
laporan keuangan konsolidasian sejak Agustus 2014.
On August 4, 2014, the Company has converted all of its MEB and MCB into LNP
and LGP’s shares. Accordingly, the LNP’s financial statements has been included in the
consolidated financial statements since August 2014.
The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
52
3. KOMBINASI BISNIS
DAN AKUISISI
KEPENTINGAN NONPENGENDALI lanjutan 3. BUSINESS COMBINATION AND ACQUISITION
OF NON-CONTROLLING
INTEREST continued
a. Akuisisi LNP lanjutan a. Acquisition of LNP continued
Tabel berikut menunjukkan nilai buku dan nilai wajar atas aset dan liabilitas
teridentifikasi yang diambil alih pada tanggal akuisisi:
The following table shows the book value and fair value of the identifiable assets and
liabilities acquired at the acquisition date:
Nilai Buku Book Value
Nilai Wajar Fair Value
Aset Assets
Kas dan setara kas 8.486.450.116
8.486.450.116 Cash and cash equivalents
Piutang usaha 568.348.350
568.348.350 Trade receivables
Piutang lain-lain 85.763.772
85.763.772 Other receivables
Persediaan 394.139.985
130.914.209.374 Inventories
Pajak dibayar di muka 349.674.675
349.674.675 Prepaid taxes
Uang muka dan biaya dibayar di muka
5.560.693.566 5.560.693.566
Advances and prepaid expenses
Uang muka pembelian tanah 18.008.153.321
18.008.153.321 Advance for purchase of land Tanah untuk pengembangan
540.525.651.457 1.284.491.008.744
Land for development Aset tetap
90.050.539.591 242.058.957.483
Fixed assets Aset pajak tangguhan
2.054.423.500 2.054.423.500
Deferred tax assets Aset tidak lancar lainnya
1.720.360.692 1.720.360.692
Other non-current assets
Total aset 667.804.199.025
1.694.298.043.593 Total assets
Liabilitas Liabilities
Utang usaha 651.386.076
651.386.076 Trade payables
Utang lain-lain 62.313.879.369
62.313.879.369 Other payables
Utang pajak 2.790.979.708
2.790.979.708 Taxes payable
Beban masih harus dibayar 14.954.381.977
14.954.381.977 Accrued expenses
Jaminan pelanggan 3.143.516.056
3.143.516.056 Customers’ deposit
Liabilitas imbalan kerja 8.217.694.000
8.217.694.000 Employee benefits liability
Utang ke lembaga pembiayaan
495.327.133 495.327.133
Loan to financing institution
Total liabilitas 92.567.164.319
92.567.164.319 Total liabilities
Nilai aset bersih 1.601.730.879.274
Net assets value Nilai aset bersih yang diambil alih setelah dikurangi
liabilitas pajak tangguhan sebesar Rp12.138.372.726
1.589.592.506.548 Net assets value of acquired subsidiary – net off
deferred tax liability amounting to Rp12,138,372,726
Total harga perolehan 1.395.392.000.000
Acquisition cost
Keuntungan dari pembelian diskon 194.200.506.548
Gain on bargain purchase
Total biaya perolehan 1.395.392.000.000
Total acquisition cost Biaya perolehan yang telah dibayar
1.395.392.000.000 Acquisition cost that has been paid
Kas dan setara kas yang diperoleh 8.486.450.116
Cash and cash equivalent of acquired subsidiary Arus kas masuk bersih pada saat akuisisi
8.486.450.116 Net cash in flow at acquisition
Transaksi di atas menghasilkan keuntungan dari pembelian dengan diskon sebesar
Rp194.200.506.548 yang dicatat sebagai “Keuntungan dari pembelian dengan diskon”
dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun
yang berakhir pada 31 Desember 2014. The above transaction resulting in gain on
bargain purchase of Rp194,200,506,548 which was recorded as “Gain on bargain
purchase” in the consolidated statements of profit or loss and other comprehensive
income for the year ended December 31, 2014.