NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 70 - 26. BEBAN PENJUALAN
26. SELLING EXPENSES
2015 2014
US ’000 US ’000
Pengangkutan dan asuransi 39.111
39.919 Freight and insurance
Gaji dan tunjangan 1.296
1.158 Salaries and allowances
Penyusutan Catatan 13 369
239 Depreciation Note 13
Lain-lain 899
1.223 Others
Jumlah 41.675
42.539 Total
27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES
2015 2014
US ’000 US ’000
Gaji, tunjangan dan kesejahteraan Salaries, allowances and employee
karyawan 16.720
17.398 benefits
Penyusutan Catatan 13 1.185
1.085 Depreciation Note 13
Jasa profesional 1.134
1.646 Professional fees
Lain-lain 5.793
4.609 Others
Jumlah 24.832
24.738 Total
28. BEBAN KEUANGAN 28. FINANCE COSTS
2015 2014
US ’000 US ’000
Beban bunga dari: Interest expense on:
Utang bank 13.837
23.875 Bank loans
Lain-lain 1.579
1.109 Others
Jumlah bunga atas liabilitas keuangan yang tidak diklasifikasikan
Total interest on financial liabilities sebagai FVTPL
15.416 24.984
not classified as at FVTPL Provisi bank
5.545 5.756
Bank charges Pajak atas beban bunga
1.576 1.202
Tax on interest expense Jumlah
22.537 31.942
Total Penyelesaian
neto atas
bunga liabilitas
keuangan FVTPL disajikan sebagai bagian dari “keuntungan
kerugian atas
instrumen keuangan derivatif”.
Net settlement of interest on financial liabilities classified as at FVTPL is presented as part of
“gain loss on derivative financial instruments”.
Disajikan kembali As restated
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 71 - 29. MANFAAT BEBAN PAJAK
29. TAX BENEFIT EXPENSE
Manfaat beban pajak terdiri dari: Tax benefit expense consists of the following:
2015 2014
US ’000 US ’000
Pajak kini Current tax
Perusahaan 19.069
- Company
SMI 398
- SMI
Penyesuaian atas pajak penghasilan Adjustment of prior year corporate
badan tahun sebelumnya income tax
SMI 1.665
151 SMI
Jumlah pajak kini 21.132
151 Total current tax
Manfaat beban Pajak tangguhan Deferred tax benefit expense
Perusahaan 12.917
7.293 The Company
SMI 893
82 SMI
PBI 5.299
1.164 PBI
Jumlah pajak tangguhan 8.511
6.211 Total deferred tax
Jumlah beban pajak - bersih 29.643
6.362 Total tax expense - net
Pajak Kini
Rekonsiliasi antara laba
sebelum pajak menurut laporan laba rugi dan penghasilan
komprehensif lain konsolidasian dengan laba fiskal adalah sebagai berikut:
Current tax
The reconciliation between profit before tax per consolidated statements of profit or loss and
other comprehensive income and taxable income is as follows:
2015 2014
US ’000 US ’000
Laba sebelum pajak menurut Profit before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 55.899
24.801 other comprehensive income
Rugi sebelum pajak entitas anak Loss before tax of subsidiaries
setelah dilakukan penyesuaian after adjustment in
pada level konsolidasian 30.691
407 consolidated level
Laba sebelum pajak Perusahaan 86.590
25.208 Profit before tax of the Company
Perbedaan temporer: Temporary differences:
Perbedaan penyusutan Difference between commercial
komersial dan fiskal 10.432
8.939 and fiscal depreciation
Imbalan pasca kerja 283
1.130 Post-employment benefits
KerugianPemulihan penurunan Allowance for decline in value
nilai persediaan 367
3.839 of inventories
Lain-lain 15
294 Others
Jumlah 9.797
14.202 Total
Disajikan kembali As restated
