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.