Liabilitas Imbalan Kerja Jangka Panjang Long Term Employee Benefits Liabilities
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 54
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Beban Jasa Kini 55,021
20,356 Current Service Cost
Biaya Bunga 39,445
14,235 Interest Cost
Beban Tahun Berjalan Diakui di Laba Rugi 94,466
34,591 Expense for theYear Recognized in Profit Loss
Keuntungan Kerugian Aktuarial yang Diakui 70,548
192,502 Recognized Actuarial Gain Losses
Beban Tahun Berjalan Diakui Sebagai Expense for theYear Recognized as
Pendapatan Komprehensif Lainnya 70,548
192,502 Other Comprehensive Income
Mutasi liabilitas bersih di laporan posisi keuangan adalah sebagai berikut:
A movement of net liabilities in the statements of financial position is as follows:
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Saldo Awal Periode 3,331,833
2,650,937 Balance at Beginning of Period
Beban yang diakui di periode berjalan 94,466
34,591 Expense recognized current period
Beban yang diakui di OCI 70,548
192,502 Expense recognized as OCI
Rugi Laba Selisih Kurs 29,268
123,697 Foreign Exchange Loss Gain
Saldo Akhir 3,526,115
3,001,727 Ending Balance
Rekonsiliasi perubahan nilai kini kewajiban imbalan pasti adalah sebagai berikut:
Reconciliation of change in present value of defined benefit obligations are as follows:
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Saldo Awal Periode 3,331,833
2,650,937 Balance at Beginning of Period
Biaya Jasa Kini 55,021
20,356 Current Service Cost
Biaya Bunga 39,445
14,235 Interest Expense
Rugi Laba Selisih Kurs 29,268
123,697 Foreign Exchange Loss Gain
Nilai Kini Kewajiban Yang
Predicted Present Value of Liabilities
Diharapkan Akhir Periode 3,455,567
2,809,225 at the End of Period
Nilai Kini Kewajiban Aktual Akhir Periode 3,526,115
3,001,727 Present Value Liabilities at the End of Period
Keuntungan Kerugian Aktuarial
Actuarial Gain Loss
Periode Berjalan 70,548
192,502 Current Period
Program imbalan pasti memberikan eksposur Grup terhadap risiko tingkat bunga dan risiko gaji, sebagai
berikut: A defined benefit plan provides the Groups
exposure to interest rate risk and the risk of a salary, as follows:
a. Risiko Tingkat Bunga Nilai kini kewajiban pensiun imbalan pasti
dihitung menggunakan tingkat diskonto yang ditetapkan dengan mengacu pada imbal hasil
obligasi korporasi berkualitas tinggi. Penurunan suku bunga obligasi akan meningkatkan liabilitas
program. a. Interest Rate Risk
The present value of the defined benefit pension obligation is calculated using a
discount rate determined by reference to yields on high quality corporate bonds. Lower
interest rates would increase the liability bond program.
b. Risiko Gaji Nilai kini kewajiban imbalan pasti dihitung
dengan mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji
peserta program akan meningkatkan liabilitas program itu.
b. Risk Salaries The present value of the defined benefit
obligation is calculated by reference to the salary of the future program participants.
Thus, the salary increase program participants will increase the programs liabilities.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 55
18. Kepentingan Non-Pengendali 18. Non-Controlling Interest
Akun ini merupakan kepentingan non-pengendali atas aset bersih entitas anak, sebagai berikut:
This account represents non-controlling interest in net assets of subsidiaries as follows:
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Total Tercatat Awal Periode 5,568,706
5,504,009 Beginning Period Carrying Amount Balance
Bagian Kepentingan Non - Pengendali atas Total Non - Controlling Interest Portion of
Pendapatan Komprehensif Periode Berjalan Total Comprehensive Income for the Period of
Entitas Anak 196,677
114,056 Subsidiaries
Total 5,765,383
5,618,065 Total
Kepentingan non-pengendali atas aset bersih entitas anak pada laporan posisi keuangan konsolidasian
adalah sebagai berikut: Non - controlling interest in net assets of
subsidiaries in consolidated statements of financial position is as follows:
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Entitas Anak Subsidiaries
Golden Polindo Industries Pte Ltd 5,765,383
5,568,706 Golden Polindo Industries Pte Ltd
Kepentingan non-pengendali atas laba bersih pada laporan laba rugi komprehensif konsolidasian adalah
sebagai berikut: Non - controlling interest for net income in
consolidated statements of comprehensive income are as follows:
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Entitas Anak Subsidiaries
Golden Polindo Industries Pte Ltd 109,372
230,738 Golden Polindo Industries Pte Ltd
19. Modal Saham 19. Capital Stock
Komposisi pemegang saham pada 30 Juni 2017 dan 31 Desember 2016, adalah sebagai berikut:
The composition of the Company’s shareholders as of June 30, 2017 and December 31, 2016, is as
follows:
30 Jun. 2017 Jun. 30, 2017 Persentase
Stockholders Kepemilikan
Jumlah Modal Jumlah Saham
Percentage of Disetor
Lembar Ownership
Total Capital Number of Shares
USD
Jefflyne Golden Holdings Pte Ltd 1,903,153,710
29.54 22,552,779
Jefflyne Golden Holdings Pte Ltd PT Supernova Flexible Packaging
1,624,116,310 25.21
18,705,783 PT Supernova Flexible Packaging
Noble Ox International Ltd 1,491,910,560
23.15 15,938,021
Noble Ox International Ltd Masyarakat
1,424,198,929 22.10
15,678,170 Public
Total 6,443,379,509
100.00 72,874,753
Total Pemegang Saham
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 56
31 Des. 2016 Dec. 31, 2016 Persentase
Stockholders Kepemilikan
Jumlah Modal Jumlah Saham
Percentage of Disetor
Lembar Ownership
Total Capital Number of Shares
USD
Jefflyne Golden Holdings Pte Ltd 1,903,153,710
29.54 22,552,779
Jefflyne Golden Holdings Pte Ltd Noble Ox International Ltd
1,491,910,560 23.15
15,938,021 Noble Ox International Ltd
PT Supernova Flexible Packaging 1,329,459,310
20.63 15,257,587
PT Supernova Flexible Packaging PT Inti Pincuranmas Nugraha
5,950,800 0.10
270,000 PT Inti Pincuranmas Nugraha
Masyarakat 1,712,905,129
26.58 18,856,366
Public
Total 6,443,379,509
100.00 72,874,753
Total Pemegang Saham
Sehubungan dengan penerbitan 2.300.178.500 lembar saham baru melalui Penawaran Umum Perdana
tahun 2010, Perusahaan memperoleh agio sebesar Rp 110 angka penuh per saham dan mengakui
biaya emisi efek ekuitas sebesar Rp 19.017.107.186 ekuivalen dengan USD 2,093,681 sebagai
pengurang dari agio saham yang dicatat dalam akun “Tambahan Modal Disetor” Catatan 20.
In accordance with the issuance of 2,300,178,500 shares through Initial Public Offering in 2010, the
Company received a premium of Rp 110 full amount per share and recognized stock issuance
costs of Rp 19,017,107,186 equivalent to USD 2,093,681 as a deduction of share premium
which are recorded under Additional Paid-in Capital Note 20.
Sehubungan dengan pelaksanaan konversi Waran Seri 1 Perusahaan, pada akhir periode konversi
waran tanggal 9 Juli 2013, jumlah waran yang telah
dikonversi menjadi
saham adalah
sebanyak lembar saham. Berdasarkan hasil Rapat Umum Pemegang
Saham Tahunan
RUPST pada
tanggal 28 Juni 2016, Perusahaan menetapkan Cadangan
Wajib sebesar USD 100,000 untuk memenuhi ketentuan Pasal 70 Undang-undang No. 40 tahun
2007 tentang Perseroan Terbatas. Berdasarkan hasil Rapat Umum Pemegang Saham
Tahunan RUPST pada tanggal 7 Juni 2017, Perusahaan mengumumkan pembagian dividen tunai
atas laba bersih tahun 2016 sebesar USD 1,697,541 atau Rp 3,5 nilai penuh per lembar saham. Dividen
tunai ini telah didistribusikan kepada pemegang saham pada tanggal 7 Juli 2017. Selain itu,
Perusahaan juga menetapkan Cadangan Wajib sebesar USD 100,000 untuk memenuhi ketentuan
Pasal 70 Undangundang No. 40 tahun 2007 tentang Perseroan Terbatas.
In connection with the exercise of Company’s Series 1 Warrant, as of end of exercise period at
July 9, 2013, total warrant converted into shares amounted to 6.443.379.509 shares.
Based on Annual General Stockholder Meeting on June 28, 2016, the Company set a
General Reserves of USD 100,000 to comply with the provisions of Article 70 of Law
No. 40 year 2007 on Limited Liability Companies. Based on Annual General Stockholder Meeting on
June 7, 2017, the Company declared cash dividends of USD 1,697,541 or Rp 3.5 full
amount per share from 2016 net profit. The cash dividends had been distributed to shareholders on
July 7, 2017. The Company also set a General Reserves of USD 100,000 to comply with the
provisions of Article 70 of Law No. 40 year 2007 on Limited Liability Companies.
Pada tahun 2016, PT Supernova Flexible Packaging SFP melakukan akusisi saham Perusahaan
sejumlah 1.329.459.310 lembar saham atau sebesar 20,63 dari jumlah saham, dimana sejumlah
739.307.210 lembar melalui pemindahan hak atas saham Perusahaan dari Jefflyne Golden Holdings Pte
Ltd JGH kepada SFP berdasarkan Akta Notaris Kumala Tjahjani Widodo, SH., MH., M.Kn. No. 130
In 2016, PT Supernova Flexible Packaging SFP acquired the Companys shares amounted to
1,329,459,310 shares or equivalent to 20.63 of total shares, whereby 739,307,210 shares were
acquired through the transfer of the Companys shares from Jefflyne Golden Holdings Pte Ltd
JGH to SFP based on the notarial deed of Kumala Tjahjani Widodo, SH., MH., M.Kn.