These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
45 3.
PENYAJIAN KEMBALI LAPORAN KEUANGAN Lanjutan
3. RESTATEMENT OF FINANCIAL STATEMENTS
Continued
Penyesuaian atas
penerapan PSAK No. 24
Revisi 2013
Laporan Laba Rugi dan Penghasilan Jumlah
sebelum Adjustment due
Jumlah setelah Consolidated Statements of Profit or
Komprehensif Lain Konsolidasian penyesuaian to adoption of
penyesuaian Loss and Other Comprehensive
Untuk periode sembilan bulan yang Balance before
SFAS No. 24 Balance after
Income berakhir pada tanggal
adjustment Revised 2013
adjustment For the nine months period ended
30 September 2014 30 September 2014
BEBAN USAHA 26.334.067.550
- 26.334.067.550 OPERATING EXPENSES
LABA SEBELUM PAJAK PENGHASILAN
44.917.605.836 - 44.917.605.836
PROFIT BEFORE INCOME TAX
Pajak penghasilan – bersih 1.685.620.746
- 1.685.620.746
Income tax – net
LABA PERIODE BERJALAN 43.231.985.090
- 43.231.985.090 PROFIT FOR THE PERIODS
PENGHASILAN KOMPREHENSIF LAIN
OTHER COMPREHENSIVE INCOME
Kerugian aktuarial – bersih -
- -
Actuarial Loss – net
JUMLAH LABA KOMPREHENSIF TAHUN
TOTAL COMPREHENSIVE INCOME BERJALAN
43.231.985.090 - 43.231.985.090
FOR THE YEAR
4.
AKUISISI ENTITAS ANAK DAN ENTITAS ASOSIASI 4.
ACQUISITION OF SUBSIDIARY AND ASSOCIATE Goldwater LS Pte. Ltd. GWS
Pada tanggal 25 Juli 2014, Perusahaan mengakuisisi 90 saham GWS yang merupakan 90 kepemilikan, dengan biaya
perolehan sebesar Rp 156.328.500.000 dari Interra Resources Limited, Singapura, pihak ketiga. Transaksi tersebut selesai
pada tanggal 5 Agustus 2014. Goldwater LS Pte. Ltd. GWS
On 25 July 2014, the Company acquired 90 shares of GWS, representing 90 ownership interests for a purchase
consideration of Rp 156,328,500,000 from Interra Resources Limited, Singapore, a third party. This transaction was
completed on 5 August 2014.
Akuisisi ini bertujuan untuk pengembangan usaha dan mendukung pertumbuhan bisnis Perusahaan di bidang sumber
daya alam serta usaha-usaha pendukung terkait. The acquisition was intended for business expansion and to
support the growth of the Company’s business in natural resources and related supporting business.
Akuisisi tersebut telah dicatat dengan menggunakan metode akuisisi acquisition method sesuai dengan PSAK No. 22
Revisi 2010, “Kombinasi Bisnis”. The acquisition was accounted for using the acquisition
method in accordance with SFAS No. 22 Revised 2010 “Business Combination”.
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
46 4.
AKUISISI ENTITAS ANAK DAN ENTITAS ASOSIASI Lanjutan
4. ACQUISITIONS OF SUBSIDIARY AND ASSOCIATE
Continued
Rincian aset dan liabilitas yang diperoleh dari akuisisi adalah sebagai berikut:
Detail of assets and liabilities acquired from the acquisitions are as follows:
Nilai wajar Fair value
Kas dan setara kas 2.616.872.251
Cash and cash equivalents Piutang usaha dan piutang lain-lain
18.118.900.517 Trade and other receivables
Persediaan 20.758.933.789 Inventories
Aset lain-lain 839.628.858
Other assets Aset minyak dan gas bumi
119.879.186.826 Oil and gas properties
Dana yang dibatasi penggunaannya 1.101.991.143 Restricted fund
Aset tidak lancar lainnya 261.678.416
Other non-current assets Utang usaha
9.295.159.039 Trade payables
Utang pajak 17.562.691.198
Tax payables Cadangan jaminan pengelolaan lingkungan
Provision for environmental and dan biaya restorasi
14.706.551.729 restoration costs
Jumlah aset bersih teridentifikasi 122.012.789.834
Total identified net assets Kepentingan non-pengendali
3.446.455.106 Non-controlling interests
Goodwill 30.869.255.060
Goodwill Biaya perolehan
156.328.500.000 Purchase consideration
Kas dan bank pada GWS 2.616.872.251
Cash on hand and in bank in GWS Arus kas keluar bersih dari akuisisi entitas anak
153.711.627.749 Net cash outflow on acquisition of subsidiary
Mentari Garung Energy Ltd. MGE Mentari Garung Energy Ltd. MGE
Pada tanggal 26 Juni 2015, Perusahaan mengakuisisi 500 saham MGE melalui penerbitan saham baru, yang merupakan
33,33 kepemilikan saham di MGE, dengan harga perolehan sebesar Rp 13.365.000.000.
MGE adalah perusahaan yang telah memenangkan tender eksplorasi minyak dan gas bumi di Blok Garung, Kalimantan
Tengah. On 26 June 2015, the Company acquired 500 shares of MGE
through the issuance of new shares, representing 33.33 ownership interests in MGE, for a total purchase
consideration of Rp 13,365,000,000.
MGE is a company that has awarded a tender for exploration of oil and gas in the Block Garung, Central Kalimantan.