2. Neraca
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of Desember 31, 2013, 2012 and Januari 1, 2012
LAPORAN POSISI KEUANGAN
Per 31 Desember 2013, 2012 dan 1 Januari 2012
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
(Expressed in Rupiah, unless otherwise stated)
2013
31 Desember 2012
(Disajikan kembali/
restated )
1 Januari 2012
(Disajikan kembali/
restated )
ASSETS
ASET
CURRENT ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha - bersih
Piutang Sewa Pembiayaan
Piutang lain-lain - bersih
Persediaan dan
perlengkapan
Uang muka lain-lain
Pendapatan yang masih
harus diterima
Pajak dibayar dimuka
Beban dibayar dimuka
Piutang ventura
2f,3
2h,4
2p,2v,5,34
2h,6
113.518.496.505
88.283.219.806
199.989.209.854
39.809.568.953
142.328.439.702
60.888.586.580
25.169.476.564
80.162.748.771
42.530.303.387
9.687.181.276
Cash and cash equivalents
Trade receivables - net
Financial lease receivable
Other receivables - net
2i,7
8
1.428.168.405
14.469.860.721
1.489.347.651
1.354.685.065
1.783.913.599
7.930.145.995
Inventories and Supplies
Other advances
9
2u,25a
2j,2q,10
2k,11
16.159.189.186
5.260.622.703
95.992.350.552
1.228.645.939
7.287.844.118
2.215.033.059
27.568.241.339
1.004.779.411
10.081.522.234
1.830.708.172
26.639.665.599
356.762.900
Accrued income
Prepaid taxes
Prepaid expenses
Venture receivables
576.139.332.624
269.306.433.490
181.002.951.934
Jumlah Aset Lancar
NONCURRENT ASSETS
ASET TIDAK LANCAR
Aset keuangan tidak
lancar lainnya
2g,12
Properti Investasi
2l,2v,13,34
Aset tetap - bersih
(Setelah dikurangi
akumulasi penyusutan
per 31 Desember 2013
dan 2012 masing-masing
sebesar
Rp422.939.065.559 dan
Rp375.360.326.582)
2m,14
Aset dalam penyelesaian
15
Aset pajak tangguhan
2u,25e
Aset tidak lancar lainnya
2n,16
Jumlah Aset Tidak Lancar
JUMLAH ASET
Total Current Assets
5.084.930.000
-
5.084.930.000
44.618.074.395
5.567.000.000
18.302.777.345
582.301.951.178
46.891.981.541
4.462.848.015
42.572.533.000
504.445.740.248
13.859.328.449
3.684.651.874
622.033.000
525.152.974.407
5.487.293.148
3.075.763.372
658.381.000
681.314.243.734
572.314.757.966
558.244.189.272
1.257.453.576.358
841.621.191.456
739.247.141.206
Catatan atas laporan keuangan merupakan bagian
yang tidak terpisahkan dari laporan keuangan ini
1
Other non-current
financial asset
Investment of property
Fixed assets - net
(Net of accumulated
depreciation of December
31, 2013 and 2012 of
Rp422.939.065.559 and
Rp375.360.326.582)
Construction in progress
Deferred tax assets
Other assets
Total NonCurrent Csset
TOTAL ASSETS
Notes to financial statements form an integral
parts of these financial statements
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of Desember 31, 2013, 2012 and Januari 1, 2012
LAPORAN POSISI KEUANGAN
Per 31 Desember 2013, 2012 dan 1 Januari 2012
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
(Expressed in Rupiah, unless otherwise stated)
2013
31 Desember 2012
(Disajikan kembali/
restated )
1 Januari 2012
(Disajikan kembali/
restated )
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA
PENDEK
SHORT-TERM LIABILITIES
Hutang usaha
Hutang Sewa Pembiayaan
Hutang lain-lain
Biaya yang masih
harus dibayar
Pendapatan diterima
dimuka
Pendapatan ditangguhkan
Hutang bank
jangka pendek
Hutang pajak
17
2v,2w,19,34
2t,20
19.973.670.621
5.607.094.152
2.596.525.949
3.640.145.967
6.308.528.671
43.102.173.119
16.868.962.852
7.123.679.313
12.784.235.721
Trade liabilities
Financial lease payable
Other account payables
21
46.341.339.154
28.220.317.187
15.174.061.620
Accrued expenses
22
23
40.183.828.225
5.373.712.500
52.327.826.250
6.061.241.893
14.585.489.472
6.244.783.351
Unearned revenues
Deferred income
18
2u,25b
40.000.000.000
26.476.485.933
5.756.907.850
2.581.032.134
Short term bank payable
Taxes payable
186.552.656.533
145.417.140.936
75.362.244.463
Jumlah Liabilitas
Jangka Pendek
LIABILITAS JANGKA
PANJANG
Hutang jaminan jangka
panjang
Hutang bank
jangka panjang
Kewajiban imbalan
paska kerja
Total Short-Term
Liabilities
LONG-TERM LIABILITIES
24
46.043.320.504
34.699.822.657
29.672.494.580
long term deposit
18
101.176.493.357
-
-
934.806.102
742.406.023
-
Long term bank payable
Post employement
benefit liability
Jumlah Liabilitas
Jangka Panjang
148.154.619.963
35.442.228.680
29.672.494.580
JUMLAH LIABILITAS
334.707.276.496
180.859.369.616
105.034.739.043
2s,26
JUMLAH EKUITAS
JUMLAH LIABILITAS
DAN EKUITAS
TOTAL LIABILITY
EQUITY
EKUITAS
Modal saham
Nilai nominal per lembar
saham sebesar Rp.
1.000.000. Modal
ditempatkan dan disetor
penuh per 31 Desember
2013 dan 2012 sebanyak
363.945 saham.
Laba belum direalisasi
investasi pada efek-efek
tersedia untuk dijual
Agio saham
Saldo laba
Dicadangkan
Belum dicadangkan
Total Long-Term
Liabilities
Share capital
Par value per share of Rp
1.000.000. Issued and
fully paid shares of
December 31, 2013 and
2012 of 363.945 shares
27
363.945.000.000
363.945.000.000
363.945.000.000
28
27
84.930.000
111.967.695.000
84.930.000
111.967.695.000
537.000.000
111.967.695.000
34
187.118.735.209
259.629.939.653
143.587.998.727
41.176.198.113
116.072.388.235
41.690.318.928
Unrealized profit of
investment in securities
available for sale
Excess premium on shares
Accumulated profits
Appropriated
Unappropriated
922.746.299.862
660.761.821.839
634.212.402.163
TOTAL EQUITY
1.257.453.576.359
841.621.191.456
739.247.141.206
TOTAL LIABILITY
AND EQUITY
Catatan atas laporan keuangan merupakan bagian
yang tidak terpisahkan dari laporan keuangan ini
2
Notes to financial statements form an integral
parts of these financial statements
STATEMENTS OF FINANCIAL POSITION
As of Desember 31, 2013, 2012 and Januari 1, 2012
LAPORAN POSISI KEUANGAN
Per 31 Desember 2013, 2012 dan 1 Januari 2012
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
(Expressed in Rupiah, unless otherwise stated)
2013
31 Desember 2012
(Disajikan kembali/
restated )
1 Januari 2012
(Disajikan kembali/
restated )
ASSETS
ASET
CURRENT ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha - bersih
Piutang Sewa Pembiayaan
Piutang lain-lain - bersih
Persediaan dan
perlengkapan
Uang muka lain-lain
Pendapatan yang masih
harus diterima
Pajak dibayar dimuka
Beban dibayar dimuka
Piutang ventura
2f,3
2h,4
2p,2v,5,34
2h,6
113.518.496.505
88.283.219.806
199.989.209.854
39.809.568.953
142.328.439.702
60.888.586.580
25.169.476.564
80.162.748.771
42.530.303.387
9.687.181.276
Cash and cash equivalents
Trade receivables - net
Financial lease receivable
Other receivables - net
2i,7
8
1.428.168.405
14.469.860.721
1.489.347.651
1.354.685.065
1.783.913.599
7.930.145.995
Inventories and Supplies
Other advances
9
2u,25a
2j,2q,10
2k,11
16.159.189.186
5.260.622.703
95.992.350.552
1.228.645.939
7.287.844.118
2.215.033.059
27.568.241.339
1.004.779.411
10.081.522.234
1.830.708.172
26.639.665.599
356.762.900
Accrued income
Prepaid taxes
Prepaid expenses
Venture receivables
576.139.332.624
269.306.433.490
181.002.951.934
Jumlah Aset Lancar
NONCURRENT ASSETS
ASET TIDAK LANCAR
Aset keuangan tidak
lancar lainnya
2g,12
Properti Investasi
2l,2v,13,34
Aset tetap - bersih
(Setelah dikurangi
akumulasi penyusutan
per 31 Desember 2013
dan 2012 masing-masing
sebesar
Rp422.939.065.559 dan
Rp375.360.326.582)
2m,14
Aset dalam penyelesaian
15
Aset pajak tangguhan
2u,25e
Aset tidak lancar lainnya
2n,16
Jumlah Aset Tidak Lancar
JUMLAH ASET
Total Current Assets
5.084.930.000
-
5.084.930.000
44.618.074.395
5.567.000.000
18.302.777.345
582.301.951.178
46.891.981.541
4.462.848.015
42.572.533.000
504.445.740.248
13.859.328.449
3.684.651.874
622.033.000
525.152.974.407
5.487.293.148
3.075.763.372
658.381.000
681.314.243.734
572.314.757.966
558.244.189.272
1.257.453.576.358
841.621.191.456
739.247.141.206
Catatan atas laporan keuangan merupakan bagian
yang tidak terpisahkan dari laporan keuangan ini
1
Other non-current
financial asset
Investment of property
Fixed assets - net
(Net of accumulated
depreciation of December
31, 2013 and 2012 of
Rp422.939.065.559 and
Rp375.360.326.582)
Construction in progress
Deferred tax assets
Other assets
Total NonCurrent Csset
TOTAL ASSETS
Notes to financial statements form an integral
parts of these financial statements
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of Desember 31, 2013, 2012 and Januari 1, 2012
LAPORAN POSISI KEUANGAN
Per 31 Desember 2013, 2012 dan 1 Januari 2012
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
(Expressed in Rupiah, unless otherwise stated)
2013
31 Desember 2012
(Disajikan kembali/
restated )
1 Januari 2012
(Disajikan kembali/
restated )
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA
PENDEK
SHORT-TERM LIABILITIES
Hutang usaha
Hutang Sewa Pembiayaan
Hutang lain-lain
Biaya yang masih
harus dibayar
Pendapatan diterima
dimuka
Pendapatan ditangguhkan
Hutang bank
jangka pendek
Hutang pajak
17
2v,2w,19,34
2t,20
19.973.670.621
5.607.094.152
2.596.525.949
3.640.145.967
6.308.528.671
43.102.173.119
16.868.962.852
7.123.679.313
12.784.235.721
Trade liabilities
Financial lease payable
Other account payables
21
46.341.339.154
28.220.317.187
15.174.061.620
Accrued expenses
22
23
40.183.828.225
5.373.712.500
52.327.826.250
6.061.241.893
14.585.489.472
6.244.783.351
Unearned revenues
Deferred income
18
2u,25b
40.000.000.000
26.476.485.933
5.756.907.850
2.581.032.134
Short term bank payable
Taxes payable
186.552.656.533
145.417.140.936
75.362.244.463
Jumlah Liabilitas
Jangka Pendek
LIABILITAS JANGKA
PANJANG
Hutang jaminan jangka
panjang
Hutang bank
jangka panjang
Kewajiban imbalan
paska kerja
Total Short-Term
Liabilities
LONG-TERM LIABILITIES
24
46.043.320.504
34.699.822.657
29.672.494.580
long term deposit
18
101.176.493.357
-
-
934.806.102
742.406.023
-
Long term bank payable
Post employement
benefit liability
Jumlah Liabilitas
Jangka Panjang
148.154.619.963
35.442.228.680
29.672.494.580
JUMLAH LIABILITAS
334.707.276.496
180.859.369.616
105.034.739.043
2s,26
JUMLAH EKUITAS
JUMLAH LIABILITAS
DAN EKUITAS
TOTAL LIABILITY
EQUITY
EKUITAS
Modal saham
Nilai nominal per lembar
saham sebesar Rp.
1.000.000. Modal
ditempatkan dan disetor
penuh per 31 Desember
2013 dan 2012 sebanyak
363.945 saham.
Laba belum direalisasi
investasi pada efek-efek
tersedia untuk dijual
Agio saham
Saldo laba
Dicadangkan
Belum dicadangkan
Total Long-Term
Liabilities
Share capital
Par value per share of Rp
1.000.000. Issued and
fully paid shares of
December 31, 2013 and
2012 of 363.945 shares
27
363.945.000.000
363.945.000.000
363.945.000.000
28
27
84.930.000
111.967.695.000
84.930.000
111.967.695.000
537.000.000
111.967.695.000
34
187.118.735.209
259.629.939.653
143.587.998.727
41.176.198.113
116.072.388.235
41.690.318.928
Unrealized profit of
investment in securities
available for sale
Excess premium on shares
Accumulated profits
Appropriated
Unappropriated
922.746.299.862
660.761.821.839
634.212.402.163
TOTAL EQUITY
1.257.453.576.359
841.621.191.456
739.247.141.206
TOTAL LIABILITY
AND EQUITY
Catatan atas laporan keuangan merupakan bagian
yang tidak terpisahkan dari laporan keuangan ini
2
Notes to financial statements form an integral
parts of these financial statements