2. Neraca
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha - neto
Piutang sewa pembiayaan
Piutang lain-lain - neto
Persediaan
Uang muka
Pendapatan yang akan diterima
Pajak dibayar dimuka
Beban dibayar dimuka pendirian
rumah sakit
Beban dibayar dimuka
Piutang ventura
JUMLAH ASET LANCAR
4d,4f,4u,5,38,39
4d,4h,4u,6,38,39
4u
4h,4u,7,38,39
4i,4n,8
4u,9,38,39
4q,4u,10,38,39
4t,28a
4j,11a
4j,11b
4u
ASET TIDAK LANCAR
Piutang Jangka Panjang Pihak Berelasi
4e,4u,14,12,38,39
Aset keuangan tidak lancar lainnya
4g,4u,13,38,39
Kerjasama operasi
4k,4u,14,38,39
Investasi pada entitas asosiasi
4k,2,15
Properti investasi
4l,4o,16
Aset tetap
setelah dikurangi akumulasi penyusutan
sebesar
Rp522.945.171.448
dan
Rp471.829.549.652 masing-masing pada
tanggal 31 Desember 2015 dan 2014.
4m,4w,17
Aset dalam penyelesaian
Aset tak berwujud
Aset pajak tangguhan
Uang muka sewa lahan
Aset tidak lancar lainnya
JUMLAH ASET TIDAK LANCAR
18
4t, 28e
19
JUMLAH ASET
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
1 Jan/ Jan
2015
2014
2014
72.620.342.770
139.361.970.343
39.360.513.160
3.756.554.814
4.111.862.805
70.333.693.540
733.267.560
126.584.253.469
122.749.044.095
6.367.515.099
4.397.039.613
6.921.326.542
42.754.161.080
-
113.518.496.505
88.283.219.806
199.989.209.854
39.809.568.953
1.428.168.405
14.469.860.721
16.159.189.186
5.260.622.703
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Account receivables - net
Financial lease receivable
Other receivables - net
Inventories
Advances
Accrued income
Prepaid Taxes
129.535.558.216
65.955.911.508
525.769.674.718
108.754.807.907
54.078.365.010
472.606.512.814
95.992.350.552
1.228.645.939
576.139.332.624
Prepaid establishment of hospital
Prepaid expenses
Venture Receivable
TOTAL CURRENT ASSET
22.366.022.975
3.253.500.000
2.237.735.666
312.410.336.132
277.814.071.396
22.360.022.975
3.253.500.000
1.201.885.084
298.129.449.147
292.493.550.125
5.084.930.000
-
550.226.017.461
27.347.552.722
803.541.666
6.481.714.093
622.033.000
1.203.562.525.110
530.019.574.806
44.317.391.762
5.468.519.071
30.000.000.000
9.078.863.760
1.236.322.756.730
582.301.951.178
46.891.981.541
4.462.848.015
42.572.533.000
681.314.243.734
1.729.332.199.828
1.708.929.269.543
1.257.453.576.358
(0)
-
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
NON-CURRENT ASSETS
Due From Related Party
Other non current financial asset
Joint operation
Investment in associated entity
Investment property
Fixed assets
net of accumulated depreciation of
Rp522.945.171.448
and
Rp471.829.549.652 as of December 31,
2015 and 2014, respectively
Construction in progress
Intangible asset
Deferred tax assets
Land lease down payment
Other non-current assets
TOTAL NON-CURRENT ASSETS
TOTAL ASSETS
-
The accompanying Notes to Financial Statements form
an integral part of these financial statements
1
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang bank jangka pendek
Utang sewa pembiayaan
Utang lain-lain
Utang lain-lain pihak berelasi
Biaya yang masih harus dibayar
Pendapatan diterima dimuka
Pendapatan ditangguhkan
Hutang pajak
JUMLAH LIABILITAS JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Utang jaminan jangka panjang
Utang bank jangka panjang
Imbalan pasca kerja
JUMLAH LIABILITAS JANGKA PANJANG
4u,20,38,39
4u,21,38,39
4u,22,38,39
4u,23,38,39
4e,4u,15,38,39
4u,24,38,39
4q,4u,25,38,39
4q,4u,26,38,39
4t,28
4u,27,38,39
4u,21,38,39
4r,4w,29
JUMLAH LIABILITAS
EKUITAS
Modal saham
nilai nominal per lembar saham
sebesar Rp. 1.000.000. Modal
ditempatkan dan disetor penuh
sebanyak 363.945 saham
Agio saham
Laba belum direalisasi
investasi pada efek-efek
tersedia untuk dijual
Saldo laba
Dicadangkan
Belum dicadangkan
Pengukuran kembali liabiltas/aset
imbalan kerja
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
2015
2014
1 Jan/ Jan
2014
19.677.799.433
3.090.347.115
5.607.094.152
6.305.832.918
143.658.826.471
72.192.027.736
106.872.130.709
576.081.819
43.153.430.786
401.133.571.139
8.727.242.710
12.364.347.115
5.607.094.152
3.256.009.474
193.517.650.000
64.488.559.381
62.100.928.713
1.919.014.188
46.777.962.443
398.758.808.176
19.973.670.621
40.000.000.000
5.607.094.152
2.596.525.946
46.341.339.154
40.183.828.225
5.373.712.500
26.476.485.933
186.552.656.531
LIABILITIES AND EQUITY
SHORT TERM LIABILITIES
Account payables
Bank loan -short term
Financial lease payable
Other payables
Other liability related party
Accrued expenses
Unearned revenue
Deferred income
Taxes payable
TOTAL SHORT TERM LIABILITES
52.984.019.388
117.461.297.592
29.936.271.920
200.381.588.900
46.451.373.840
117.461.297.592
31.521.980.442
195.434.651.874
46.043.320.504
101.176.493.357
10.135.637.210
157.355.451.071
LONG TERM LIABILITIES
Long term deposit
Bank loan - long term
Post employee benefits liability
TOTAL LONG TERM LIABILITIES
601.515.160.039
594.193.460.050
343.908.107.602
TOTAL LIABILITIES
363.945.000.000
111.967.695.000
363.945.000.000
111.967.695.000
363.945.000.000
111.967.695.000
253.500.000
253.500.000
84.930.000
608.916.025.970
56.528.625.860
388.428.395.821
265.340.087.803
187.118.735.209
240.254.151.564
(13.793.807.041)
(15.198.869.131)
10.174.956.983
EQUITY
Capital stock
Par value per share
Rp 1,000,000,issued
and fully paid as
363,945 shares
Excess premium on shares
Unrealized profit of
investment in securities
available for sale
Retained earnings
Appropriated
Unappropriated
Remearsurement of liabilities/assets
employee benefits
JUMLAH EKUITAS
1.127.817.039.789
1.114.735.809.493
913.545.468.756
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
1.729.332.199.828
1.708.929.269.543
1.257.453.576.358
TOTAL LIABILITIES AND EQUITY
30
31
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
The accompanying Notes to Financial Statements form
an integral part of these financial statements
2
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha - neto
Piutang sewa pembiayaan
Piutang lain-lain - neto
Persediaan
Uang muka
Pendapatan yang akan diterima
Pajak dibayar dimuka
Beban dibayar dimuka pendirian
rumah sakit
Beban dibayar dimuka
Piutang ventura
JUMLAH ASET LANCAR
4d,4f,4u,5,38,39
4d,4h,4u,6,38,39
4u
4h,4u,7,38,39
4i,4n,8
4u,9,38,39
4q,4u,10,38,39
4t,28a
4j,11a
4j,11b
4u
ASET TIDAK LANCAR
Piutang Jangka Panjang Pihak Berelasi
4e,4u,14,12,38,39
Aset keuangan tidak lancar lainnya
4g,4u,13,38,39
Kerjasama operasi
4k,4u,14,38,39
Investasi pada entitas asosiasi
4k,2,15
Properti investasi
4l,4o,16
Aset tetap
setelah dikurangi akumulasi penyusutan
sebesar
Rp522.945.171.448
dan
Rp471.829.549.652 masing-masing pada
tanggal 31 Desember 2015 dan 2014.
4m,4w,17
Aset dalam penyelesaian
Aset tak berwujud
Aset pajak tangguhan
Uang muka sewa lahan
Aset tidak lancar lainnya
JUMLAH ASET TIDAK LANCAR
18
4t, 28e
19
JUMLAH ASET
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
1 Jan/ Jan
2015
2014
2014
72.620.342.770
139.361.970.343
39.360.513.160
3.756.554.814
4.111.862.805
70.333.693.540
733.267.560
126.584.253.469
122.749.044.095
6.367.515.099
4.397.039.613
6.921.326.542
42.754.161.080
-
113.518.496.505
88.283.219.806
199.989.209.854
39.809.568.953
1.428.168.405
14.469.860.721
16.159.189.186
5.260.622.703
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Account receivables - net
Financial lease receivable
Other receivables - net
Inventories
Advances
Accrued income
Prepaid Taxes
129.535.558.216
65.955.911.508
525.769.674.718
108.754.807.907
54.078.365.010
472.606.512.814
95.992.350.552
1.228.645.939
576.139.332.624
Prepaid establishment of hospital
Prepaid expenses
Venture Receivable
TOTAL CURRENT ASSET
22.366.022.975
3.253.500.000
2.237.735.666
312.410.336.132
277.814.071.396
22.360.022.975
3.253.500.000
1.201.885.084
298.129.449.147
292.493.550.125
5.084.930.000
-
550.226.017.461
27.347.552.722
803.541.666
6.481.714.093
622.033.000
1.203.562.525.110
530.019.574.806
44.317.391.762
5.468.519.071
30.000.000.000
9.078.863.760
1.236.322.756.730
582.301.951.178
46.891.981.541
4.462.848.015
42.572.533.000
681.314.243.734
1.729.332.199.828
1.708.929.269.543
1.257.453.576.358
(0)
-
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
NON-CURRENT ASSETS
Due From Related Party
Other non current financial asset
Joint operation
Investment in associated entity
Investment property
Fixed assets
net of accumulated depreciation of
Rp522.945.171.448
and
Rp471.829.549.652 as of December 31,
2015 and 2014, respectively
Construction in progress
Intangible asset
Deferred tax assets
Land lease down payment
Other non-current assets
TOTAL NON-CURRENT ASSETS
TOTAL ASSETS
-
The accompanying Notes to Financial Statements form
an integral part of these financial statements
1
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang bank jangka pendek
Utang sewa pembiayaan
Utang lain-lain
Utang lain-lain pihak berelasi
Biaya yang masih harus dibayar
Pendapatan diterima dimuka
Pendapatan ditangguhkan
Hutang pajak
JUMLAH LIABILITAS JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Utang jaminan jangka panjang
Utang bank jangka panjang
Imbalan pasca kerja
JUMLAH LIABILITAS JANGKA PANJANG
4u,20,38,39
4u,21,38,39
4u,22,38,39
4u,23,38,39
4e,4u,15,38,39
4u,24,38,39
4q,4u,25,38,39
4q,4u,26,38,39
4t,28
4u,27,38,39
4u,21,38,39
4r,4w,29
JUMLAH LIABILITAS
EKUITAS
Modal saham
nilai nominal per lembar saham
sebesar Rp. 1.000.000. Modal
ditempatkan dan disetor penuh
sebanyak 363.945 saham
Agio saham
Laba belum direalisasi
investasi pada efek-efek
tersedia untuk dijual
Saldo laba
Dicadangkan
Belum dicadangkan
Pengukuran kembali liabiltas/aset
imbalan kerja
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
2015
2014
1 Jan/ Jan
2014
19.677.799.433
3.090.347.115
5.607.094.152
6.305.832.918
143.658.826.471
72.192.027.736
106.872.130.709
576.081.819
43.153.430.786
401.133.571.139
8.727.242.710
12.364.347.115
5.607.094.152
3.256.009.474
193.517.650.000
64.488.559.381
62.100.928.713
1.919.014.188
46.777.962.443
398.758.808.176
19.973.670.621
40.000.000.000
5.607.094.152
2.596.525.946
46.341.339.154
40.183.828.225
5.373.712.500
26.476.485.933
186.552.656.531
LIABILITIES AND EQUITY
SHORT TERM LIABILITIES
Account payables
Bank loan -short term
Financial lease payable
Other payables
Other liability related party
Accrued expenses
Unearned revenue
Deferred income
Taxes payable
TOTAL SHORT TERM LIABILITES
52.984.019.388
117.461.297.592
29.936.271.920
200.381.588.900
46.451.373.840
117.461.297.592
31.521.980.442
195.434.651.874
46.043.320.504
101.176.493.357
10.135.637.210
157.355.451.071
LONG TERM LIABILITIES
Long term deposit
Bank loan - long term
Post employee benefits liability
TOTAL LONG TERM LIABILITIES
601.515.160.039
594.193.460.050
343.908.107.602
TOTAL LIABILITIES
363.945.000.000
111.967.695.000
363.945.000.000
111.967.695.000
363.945.000.000
111.967.695.000
253.500.000
253.500.000
84.930.000
608.916.025.970
56.528.625.860
388.428.395.821
265.340.087.803
187.118.735.209
240.254.151.564
(13.793.807.041)
(15.198.869.131)
10.174.956.983
EQUITY
Capital stock
Par value per share
Rp 1,000,000,issued
and fully paid as
363,945 shares
Excess premium on shares
Unrealized profit of
investment in securities
available for sale
Retained earnings
Appropriated
Unappropriated
Remearsurement of liabilities/assets
employee benefits
JUMLAH EKUITAS
1.127.817.039.789
1.114.735.809.493
913.545.468.756
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
1.729.332.199.828
1.708.929.269.543
1.257.453.576.358
TOTAL LIABILITIES AND EQUITY
30
31
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
The accompanying Notes to Financial Statements form
an integral part of these financial statements
2