emtek fs 2015 q3 30 september 2015 unaudited
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Daftar Isi Halaman/ Page
Table of Contents
Laporan Posisi Keuangan Konsolidasian
Interim... 1 - 2
Interim Consolidated Statement of Financial ...Position Laporan Laba Rugi dan Penghasilan Komprehensif
Lain Konsolidasian Interim...………. 3 - 4
Interim Consolidated Statement of Profit or Loss
…...…………and Other Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian
Interim... 5
Interim Consolidated Statement of Changes ... in Equity Laporan Arus Kas Konsolidasian Interim... 6 - 7 ……Interim Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian
Interim……… 8 - 148
Notes to the Interim Consolidated Financial
……….…Statements
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Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
31 Desember, 2013/
Catatan/ 30 September 2015/ 31 Desember 2014/ January 1, 2014/
Notes September 30, 2015 December 31, 2014 December 31, 2013
___
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2d,2o,2t,5, 8.397.582.791 10.636.445.048 4.889.801.420 Cash and cash equivalents
38,39,40
Aset keuangan lancar lainnya 2d,2o,2t,6, Other current financial assets
38,39,40
Pihak ketiga 17,21 43.296.056 127.833.409 53.307.665 Third parties
Pihak berelasi 2e,36 27.521.357 67.200.920 48.899.563 Related parties
Piutang usaha - 2o 2t,4,7 Trade receivables-
Pihak ketiga - neto 17,38,39,40 1.450.657.584 1.589.028.177 1.224.277.843 Third parties- net
Pihak berelasi 2e, 36 6.051.100 - - Related parties
Piutang lain-lain 2t,39,40 Other receivables
Pihak ketiga - neto 55.094.889 47.297.133 48.287.973 Third parties - net
Pihak berelasi - neto 2e,36 2.310.356 5.308.984 3.996.116 Related parties - net
Persediaan 2f,8,17 676.143.127 599.067.801 470.635.929 Inventories
Biaya dibayar di muka 2g,2l,9,14 64.471.319 74.510.122 115.725.018 Prepaid expenses
Uang muka 10 148.570.921 228.895.743 175.860.754 Advances
Pajak dibayar di muka 20 138.603.712 67.834.785 62.798.318 Prepaid taxes
Piutang pihak berelasi - - 55.500.000 Due from related parties
Total Aset Lancar 11.010.303.212 13.443.422.122 7.149.090.599 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - neto 2j,2k,3 Fixed assets - net
11,17,21 2.195.546.936 2.528.906.170 1.896.628.833
Goodwill dan aset takberwujud - neto 2b,2c,2i,13 2.397.999.453 3.160.958.814 3.299.978.501 Goodwill and intangible assets - net
Aset pajak tangguhan 2p,3,24 86.416.531 84.746.939 68.002.438 Deferred tax assets
Klaim atas pengembalian pajak 20 44.139.110 48.732.693 37.343.430 Claims for tax refund
Biaya sewa dibayar di muka
jangka panjang 2g,2l,9,14 146.609.847 137.522.623 142.969.063 Prepaid long-term rent
Investasi pada entitas Investment in associated
asosiasi 2e,2h,12 269.223.536 99.941.308 19.297.235 companies
Investasi jangka panjang 2t,15 1.430.208.994 29.845.493 - Long-term investments
Aset tidak lancar lainnya 2i,2k,2t Other non-current assets
16,38,39,40 240.259.292 353.516.438 213.773.998
Total Aset Tidak Lancar 6.810.403.699 6.444.170.478 5.677.993.498 Total Non-current Assets
TOTAL ASET 17.820.706.911 19.887.592.600 12.827.084.097 TOTAL ASSETS
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Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
1 Januari 2014/
31 Desember, 2013/
Catatan/ 30 September 2015/ 31 Desember 2014/ January 1, 2014/
Notes September 30, 2015 December 31, 2014 December 31, 2013
__ _
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman jangka pendek 2t,4,7,8 29.858.941 97.765.335 79.982.886 Short-term loans
17,38,39,40
Utang usaha - pihak ketiga 2t,18,38,39 368.172.421 484.195.361 392.374.315 Trade payables - third parties
40
Utang dividen 2t,29,38,39,40 12.203.718 25.636.840 - Dividends payable
Utang lain-lain - pihak ketiga 2t,38,39,40 95.333.012 131.365.052 121.684.092 Other payables - third parties
Utang pajak 2p,3,20 308.382.074 151.580.800 202.568.652 Taxes payable
Beban akrual 2t,19,39,40 218.868.023 211.913.838 235.342.851 Accrued expenses
Liabilitas imbalan kerja Short-term employee benefits
jangka pendek 2q,2t,19 108.723.402 131.042.434 112.642.814 liabilities
Uang muka pelanggan 2n 69.272.059 60.138.424 80.072.591 Advances from customers
Bagian lancar dari pinjaman Current maturities of long-
jangka panjang: 2o,2t,21 term payables:
39,40
Pinjaman bank 38 21.689.285 391.061.994 335.942.665 Bank loans
Utang sewa pembiayaan 2l,2t,11 1.864.187 26.048.819 30.039.213 Finance lease payables
Pinjaman pihak berelasi 2e,2t,36,39,40 22.155.000 13.230.000 - Due to related parties
Obligasi konversi – pihak berelasi - - 68.949.708 Convertible bonds – related parties
Total Liabilitas Jangka Pendek 1.256.522.122 1.723.978.897 1.659.599.787 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Pinjaman pihak berelasi 2e,2t,36,39,40 1.544.986 1.536.886 - Due to related parties
Obligasi konversi 2t,23,39,40 Convertible bonds
Pihak ketiga 31.807.992 8.935.776 - Third parties
Pihak berelasi 2e,36 63.425.853 60.134.934 7.891.637 Related parties
Pinjaman jangka panjang - setelah 2o,2t,21 Long-term payables - net of
dikurangi bagian lancar: 39,40 current maturities:
Pinjaman bank 199.076.416 1.298.329.638 1.280.726.076 Bank loans
Utang sewa pembiayaan 2l,2t,11 1.652.583 12.450.954 33.603.468 Finance lease payables
Liabilitas pajak tangguhan 2p,24 389.208.513 331.071.918 369.200.009 Deferred tax liabilities
Liabilitas imbalan kerja 2q,4,22 142.810.210 144.578.930 137.338.164 Employee benefits liabilities
Total Liabilitas Jangka Panjang 829.526.553 1.857.039.036 1.828.759.354 Total Non-current Liabilities
TOTAL LIABILITAS 2.086.048.675 3.581.017.933 3.488.359.141 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to Owners
kepada pemilik entitas induk of the Parent Entity
Share capital - Rp200 (full amount)
Modal saham - nilai nominal par value per share
Rp200 (angka penuh) per saham Authorized - 12,567,018,000
Moda l dasar - 12.567.018.000 saham shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 5.640.032.442 saham 26 1.128.006.488 1.128.006.488 1.128.006.488 5,640,032,442 shares
Tambahan modal disetor - neto 2m,2c,27 2.068.557.276 2.068.557.276 2.068.557.276 Additional paid-in capital - net
Selisih nilai transaksi dengan pihak Difference in value of transactions
nonpengendali 1c,2b,28 8.488.732.301 8.488.732.338 2.919.979.267 with non-controlling interests
Saldo laba Retained earnings
Telah ditentukan penggunaannya 29 9.000.000 8.000.000 7.000.000 Appropriated
Belum ditentukan penggunaannya 1.669.091.333 2.196.171.210 1.548.655.146 Unappropriated
Penghasilan komprehensif lainnya 556.267.770 78.382.234 32.787.404 Other comprehensive income
Total 13.919.655.168 13.967.849.546 7.704.985.581 Total
Kepentingan nonpengendali 2b,2c,25 1.815.003.068 2.338.725.121 1.633.739.375 Non-controlling interests
TOTAL EKUITAS 15.734.658.236 16.306.574.667 9.338.724.956 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 17.820.706.911 19.887.592.600 12.827.084.097 TOTAL LIABILITIES AND EQUITY
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Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September/ Nine-month Periods Ended September 30
Disajikan kembali -
Catatan 4 /
Catatan/ As restated – Note 4
Notes 2015 2014*
OPERASI YANG DILANJUTKAN CONTINUING OPERATIONS
PENDAPATAN - NETO 2e,2n,30,36 4.783.003.796 4.457.315.842 REVENUES - NET
BEBAN POKOK PENDAPATAN 2n,31 (2.599.989.513) (2.340.207.013) COST OF REVENUES
LABA KOTOR 2.183.014.283 2.117.108.829 GROSS PROFIT
Beban penjualan 2n,32 (61.628.906) (30.149.397) Selling expenses
General and administrative
Beban umum dan administrasi 2n,33 (938.581.003) (881.985.140) expenses
Rugi penjualan aset tetap - neto 2j,2n,11 (7.473.819) (4.333.245) Loss on sale of fixed assets - net
Gain (loss) on foreign
Laba (rugi) selisih kurs - neto 2o,2n 838.018.359 (44.658.141) exchange – net
Pendapatan operasi lain-lain - neto 2n 11.990.124 33.957.532 Other operating income - net
LABA USAHA 2.025.339.038 1.189.940.438 OPERATING PROFIT
Pendapatan keuangan 2n 302.721.452 295.781.951 Finance income
Laba penjualan investasi 41 139.772.024 - Gain from sale of investment
Pendapatan dividen 2.808.230 - Dividend income
Biaya keuangan 2n (40.372.116) (114.721.134) Finance costs
Bagian rugi dari Share of loss from
entitas asosiasi - neto 2h,12 (42.096.850) (4.753.575) associated companies – net
Laba sebelum pajak penghasilan Profit before income tax
dari operasi yang dilanjutkan 2.388.171.778 1.366.247.680 from continuing operations
Beban pajak penghasilan - neto 2p,3,24 (567.335.409) (374.716.696) Income tax expense - net
`
LABA PERIODE BERJALAN DARI PROFIT FOR THE PERIOD FROM
OPERASI YANG DILANJUTKAN 1.820.836.369 991.530.984 CONTINUING OPERATIONS
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATION
Laba dari operasi yang dihentikan - Profit from discontinued operation -
setelah beban pajak penghasilan 41 887.390 6.755.726 net of income tax expense
`
LABA PERIODE BERJALAN 1.821.723.759 998.286.710 PROFIT FOR THE PERIOD
Penghasilan komprehensif lain Other comprehensive income
Pos yang akan direklasifikasi ke Item not to be reclassified to profit
laba rugi : or loss:
Perubahan atas nilai wajar aset 2e,2t,6, Changes in fair value of available-
keuangan tersedia untuk dijual – forsale financial assets
setelah pajak 15,36 468.939.347 24.257.988 net of tax
Difference in foreign currency
Selisih kurs karena penjabaran translation of financial
laporan keuangan 2o - 9.888.332 statements
*Disajikan kembali untuk menunjukkan operasi yang dihentikan (Catatan 41) secara terpisah dari operasi yang dilanjutkan.
*Re-presented to separately present the discontinued operation (Note 41) from the continuing operations.
(7)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September/ Nine-month Periods Ended September 30
Disajikan kembali -
Catatan 4 /
Catatan/ As restated – Note 4
Notes 2015 2014*
Penghasilan komprehensif lain Other comprehensive income
Pos yang tidak akan direklasifikasi ke Item not to be reclassified to
laba rugi : profit or loss:
Keuntungan atas liabilitas Gain on employee
imbalan kerja - setelah pajak 2q,3,4,22 11.492.677 8.795.433 benefits liability - net of tax
Total penghasilan komprehensif Total other comprehensive
lain 480.432.024 42.941.753 income
TOTAL PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE
PERIODE BERJALAN 2.302.155.783 1.041.228.463 INCOMEFOR THE PERIOD
Laba periode berjalan yang dapat
diatribusikan kepada: Profit for the period attributable to:
Pemilik Entitas Induk 1.447.931.478 722.913.855 Owners of the Parent Entity
Kepentingan Nonpengendali 373.792.281 275.372.855 Non-controlling Interests
1.821.723.759 998.286.710
Total penghasilan komprehensif periode berjalan Total comprehensiveincome
yang dapat diatribusikan kepada: for the periodattributable to:
Pemilik Entitas Induk 1.925.817.014 756.220.092 Owners of the Parent Entity
Kepentingan Nonpengendali 376.338.769 285.008.371 Non-controlling Interests
2.302.155.783 1.041.228.463
Laba per Saham yang Dapat Earnings per Share Attributable
Diatribusikan kepada Pemilik toOwners of the Parent
Entitas Induk (angka penuh) 2r,35 Entity (full amount)
Laba periode berjalan 256,72 128,17 Profit for the period
Laba dari operasi Profit from
yang dilanjutkan 256,67 127,81 continuing operations
Laba dari operasi Profit from
yang dihentikan 0,05 0,36 discontinued operation
*Disajikan kembali untuk menunjukkan operasi yang dihentikan (Catatan 41) secara terpisah dari operasi yang dilanjutkan.
*Re-presented to separately present the discontinued operation (Note 41) from the continuing operations.
(8)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole.
5
Catatan/ Fully Paid Additional Controlling Penggunaannya/ Penggunaannya/ Comprehensive Total/ Non-controlling Jumlah Ekuitas/
Notes Share Capital Paid-in Capital Interests Appropriated Unappropriated Income Total Interests Total Equity
Saldo 1 Januari 2014/31 Desember 2013 Balance as of January 1, 2014/December 31, 2013
(Sebelum disajikan kembali- (Before restated -
Catatan 4) 1.128.006.488 2.068.557.276 2.919.979.267 7.000.000 1.568.697.390 31.925.898 7.724.166.319 1.639.703.071 9.363.869.390 Note 4)
Dampak penyesuaian atas penerapan Adjustment effect of adopted
PSAK No. 24 (Revisi 2013) 4 - - - - (20.042.244) 861.506 (19.180.738) (5.963.696) (25.144.434) PSAK No. 24 (Revised 2013)
Saldo 1 Januari 2014/31 Desember 2013 Balance as of January 1, 2014/December 31, 2013
(Disajikan kembali- Catatan 4) 1.128.006.488 2.068.557.276 2.919.979.267 7.000.000 1.548.655.146 32.787.404 7.704.985.581 1.633.739.375 9.338.724.956 (As restated - Note 4)
Selisih nilai transaksi restrukturisasi Difference in value of restructuring
Entitas sepengendali - 15.834 - - - - 15.834 (15.834) - transactions of entities
Selisih kurs karena penjabaran Difference in foreign currency
laporan keuangan - - - - - 3.316.018 3.316.018 6.572.314 9.888.332 translation of financial statements
Perubahan atas nilai wajar aset Changes in fair value of
keuangan tersedia untuk dijual - - - - - 24.257.988 24.257.988 - 24.257.988 available-for-sale financial assets
Keuntungan atas liabilitas imbalan kerja - - - - - 5.732.232 5.732.232 3.063.201 8.795.433 Gain on employee benefits liability
Penjualan sebagian kepemilikan pada
entitas anak yang Partial disposal of interest
tidak mengakibatkan in subsidiaries without
hilangnya pengendalian 28 - - 3.289.386.863 - - - 3.289.386.863 324.873.689 3.614.260.552 loss of control
Kepentingan nonpengendali - - - - - 61.523.852 61.523.852 Non-controlling interests
Pembagian dividen kas- Perusahaan 29 - - - - (445.562.563) - (445.562.563 ) - (445.562.563 ) Cash dividends declared – Company
Pembagian dividen kas- Entitas anak - - - - - - - (316.413.687 ) (316.413.687 ) Cash dividends declared – Subsidiaries
Pembentukan cadangan umum 29 - - - 1.000.000 (1.000.000) - - - - Appropriation for general reserve
Total laba periode berjalan - - - - 722.913.855 - 722.913.855 275.372.855 998.286.710 Total income for the period
Saldo 30 September 2014 1.128.006.488 2.068.573.110 6.209.366.130 8.000.000 1.825.006.438 66.093.642 11.305.045.808 1.988.715.765 13.293.761.573 Balance as of September 30, 2014
Saldo 31 Desember 2014 Balance as of December 31, 2014
(Sebelum disajikan kembali- (Before restated
-Catatan 4) 1.128.006.488 2.068.557.276 8.486.105.068 8.000.000 2.213.891.288 70.353.775 13.974.913.895 2.342.225.047 16.317.138.942 Note 4)
Dampak penyesuaian atas penerapan Adjustment effect of adopted
PSAK No. 24 (Revisi 2013) 4 - - 2.627.270 - (17.720.078) 8.028.459 (7.064.349) (3.499.926) (10.564.275) PSAK No. 24 (Revised 2013)
Saldo 31 Desember 2014 Balance as of December 31, 2014
(Disajikan kembali - Catatan 4) 1.128.006.488 2.068.557.276 8.488.732.338 8.000.000 2.196.171.210 78.382.234 13.967.849.546 2.338.725.121 16.306.574.667 (As restated -Note 4)
Penerbitan modal saham - entitas anak - - (37 ) - - - (37 ) 37 - Issuance of share capital - subsidiaries
Pendirian entitas anak baru - - - - - - - 3.300 3.300 Establishment of new subsidiaries
Penjualan kepemilikan pada Disposal of interest
entitas anak yangmengakibatkan in subsidiaries with
hilangnya pengendalian - - - - - - - (508.060.324 ) (508.060.324 ) loss of control
Pembagian dividen kas- Perusahaan 29 - - - - (1.974.011.355) - (1.974.011.355 ) - (1.974.011.355 ) Cash dividends declared – Company
Pembagian dividen kas- Entitas anak - - - - - - - (392.003.835) (392.003.835) Cash dividends declared – Subsidiaries
Pembentukan cadangan umum 29 - - - 1.000.000 (1.000.000) - - - - Appropriation for general reserve
Perubahan atas nilai wajar aset Changes in fair value of
keuangan tersedia untuk dijual - - - - - 468.939.347 468.939.347 - 468.939.347 available-for-sale financial assets
Keuntungan atas liabilitas imbalan kerja - - - - - 8.946.189 8.946.189 2.546.488 11.492.677 Gain on employee benefits liability
Total laba periode berjalan - - - - 1.447.931.478 - 1.447.931.478 373.792.281 1.821.723.759 Total income for the period
Saldo 30 September 2015 1.128.006.488 2.068.557.276 8.488.732.301 9.000.000 1.669.091.333 556.267.770 13.919.655.168 1.815.003.068 15.734.658.236 Balance as of September 30, 2015
(9)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated
financial statements taken as a whole.
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September / Nine-month Period Ended September 30
Catatan/
Notes 2015 2014
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 4.764.362.468 4.387.682.880 Cash receipts from customers
Pembayaran kepada pemasok Payments to suppliers
dan karyawan (3.136.010.679) (3.137.482.346) and employees
Kas yang dihasilkan dari operasi 1.628.351.789 1.250.200.534 Cash generated from operations
Pendapatan keuangan 311.057.480 279.753.522 Finance income
Pembayaran pajak penghasilan - neto (371.415.458) (479.225.447) Payment of income tax – net
Pembayaran untuk aktivitas operasi Payments for other operating lainnya (335.971.208) (280.855.273) activities
Kas Neto yang Diperoleh dari Net Cash Provided by
Aktivitas Operasi 1.232.022.603 769.873.336 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penjualan kepemilikan saham dengan Sale of ownership interest
hilangnya pengendalian 269.354.671 - with loss of control
Penerimaan deviden kas - neto 2.421.496 - Cash dividend received - net
Penerimaan pelunasan Repayment
pinjaman pihak berelasi - 55.500.000 loan from related parties
Penerimaan dari kepentingan Proceeds from
nonpengendali 3.300 5.501.000 non-controlling interests
Hasil penjualan aset tetap 11 1.424.325 2.576.320 Proceeds from sale of fixed assets
Perolehan aset tetap 11 (282.287.634) (340.915.741) Acquisition of fixed assets
Investasi pada entitas asosiasi dan Investment in associated company
investasi jangka panjang 1c,12 (697.058.039) (64.057.988) and long-term investments
Uang muka perolehan Advances for acquisition
aset tetap (236.174) (70.506.174) of fixed assets
Perolehan perangkat lunak Acquisition of software
dan aset lain-lain (61.406.517) (22.032.516) and other assets
Penempatan investasi Placement in short-term
jangka pendek 87.860.549 (51.120.553) investment
Kas Neto yang Digunakan Net Cash Used in
untuk Aktivitas Investasi (679.924.023) (485.055.552) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penjualan kepemilikan saham Sale of ownership interest
tanpa hilangnya pengendalian 1c,28 - 3.614.260.552 without loss of control
Penerimaan pinjaman 52.720.852 176.433.987 Proceeds from loans
Pembayaran dividen kas kepada Payments of cash dividends to
pemegang saham Perusahaan the Company’s shareholders
dan pemegang saham and subsidiaries’
nonpengendali entitas anak (2.366.015.190) (700.648.346) non-controlling shareholders
Pembayaran pinjaman (1.134.541.535) (288.307.696) Payments of loans
Pembayaran bunga dan Payments of interest and
biaya keuangan (41.856.724) (131.655.935) financecharges
Pembayaran utang Payments of finance
sewa pembiayaan (2.090.559) (24.050.610) lease payable
Penerimaan (pembayaran) Proceed (payment) of
obligasi konversi 21.985.500 (7.206.000) convertible bonds
Kas Neto yang Diperoleh dari (Digunakan Net Cash Provided by (Used in)
untuk) Aktivitas Pendanaan (3.469.797.656) 2.638.825.952 Financing Activities
(10)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated
financial statements taken as a whole. 7
pada Tanggal 30 September / Nine-month Period Ended September 30
Catatan/
Notes 2015 2014
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS (2.917.699.076) 2.923.643.736 CASH AND CASH EQUIVALENTS
Effect of changes in foreign
Efek perubahan kurs mata uang asing exchange rates on
terhadap kas dan setara kas 729.439.638 2.268.215 cash and cash equivalents
Kas dan setara kas Cash and cash equivalents
awal periode dari at beginning of the period
operasi yang dihentikan (50.602.819) - from discontinued operation
KAS DAN SETARA KAS AWAL CASH AND CASH EQUIVALENTS
PERIODE 5 10.636.445.048 4.889.801.420 AT BEGINNING OF THE PERIOD
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
PERIODE 5 8.397.582.791 7.815.713.371 AT END OF THE PERIOD
(11)
8
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Establishment of the Company
PT Elang Mahkota Teknologi Tbk
(“Perusahaan”) didirikan berdasarkan Akta
Notaris Soetomo Ramelan, S.H., No. 7 tanggal 3 Agustus 1983. Akta pendirian ini telah disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. C2-1773.HT. 01.01.TH.84 tanggal 15 Maret 1984 serta diumumkan dalam Berita Negara No. 13 Tambahan No. 675 tanggal 14 Februari 1997.
PT Elang Mahkota Teknologi Tbk (the “Company”) was established based on Notarial Deed No. 7 dated August 3, 1983 of Soetomo Ramelan, S.H. The Deed of Establishment was approved by the Ministry of Justice of the Republic of Indonesia in its Decision Letter No. C2-1773.HT.01.01.TH.84 dated March 15, 1984 and was published in Supplement No. 675 of the State Gazette No. 13 dated February 14, 1997.
Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan. Perubahan terakhir adalah melalui Akta Notaris No. 24 tanggal 15 Desember 2009 yang dibuat dihadapan Fathiah Helmi, S.H., mengenai perubahan dalam maksud dan tujuan dari kegiatan usaha Perusahaan, yang telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU-62311.AH.01.02. Tahun 2009 tanggal 22 Desember 2009.
The Company’s Articles of Association has
been amended several times. The latest amendment is through Notarial Deed No. 24 dated December 15, 2009 of Fathiah Helmi, S.H., regarding the changes on the
purpose of the Company’s activities, which
was approved by the Ministry of Law and Human Rights of the Republic of Indonesia in its Decision Letter No. AHU-62311.AH.01.02. Tahun 2009 dated December 22, 2009.
Perusahaan berkedudukan di SCTV Tower lantai 18, Senayan City, Jl. Asia Afrika Lot 19, Jakarta. Kegiatan utama Perusahaan seperti tertera di dalam Anggaran Dasar adalah di bidang jasa (terutama dalam bidang penyediaan jasa teknologi, media dan telekomunikasi), perdagangan, pembangunan dan industri. Perusahaan memulai aktivitas secara komersial di tahun 1984. Saat ini aktivitas Perusahaan bergerak dalam segmen media, segmen solusi dan lain-lain melalui penyertaan saham pada beberapa entitas anak.
The Company is domiciled in SCTV Tower 18th floor, Senayan City, Jl. Asia Afrika Lot 19, Jakarta. In accordance with its Articles of Association, the Company is engaged in services (principally in providing technology, media, and telecommunication services), trading, construction and industry. The Company started its commercial operation in 1984. Currently, the Company is engaged in media, solution and other business segments through its investments in several subsidiaries.
b. Penawaran Umum Saham Perusahaan b. Public Offering of the Company’s Shares
Dalam rangka penawaran umum perdana saham Perusahaan, Perusahaan memperoleh Surat Pernyataan Efektif No. S-11110/BL/2009 tertanggal 30 Desember 2009 dari Ketua Badan Pengawas Pasar Modal dan Lembaga
Keuangan (“BAPEPAM-LK”) (sekarang Otoritas
Jasa Keuangan atau “OJK”) untuk melakukan penawaran umum perdana sebanyak 512.730.000 saham dengan nilai nominal Rp200 (angka penuh) per saham pada harga penawaran sebesar Rp720 (angka penuh) per saham.
In relation to the initial public offering of the
Company’s shares, the Company obtained
the Effective Statement Letter No. S-11110/BL/2009 dated December 30, 2009 from the Chairman of Capital Market and Financial Institutions Supervisory Agency
(“BAPEPAM-LK”) (currently the Financial Services Authority or “OJK”) to conduct an initial public offering of 512,730,000 shares to the public with par value of Rp200 (full amount) per share at an offering price of Rp720 (full amount) per share.
(12)
9
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Perusahaan
(lanjutan)
b. Public Offering of the Company’s Shares
(continued)
Saham yang ditawarkan ke masyarakat pada saat penawaran umum perdana terdiri dari:
The shares offered to public at initial public offering consist of:
256.365.000 saham berasal dari saham baru yang diterbitkan Perusahaan.
256,365,000 shares from new shares to be issued by the Company.
256.365.000 berasal dari saham yang dimiliki para pemegang saham pendiri yaitu Rd. Eddy Kusnadi Sariaatmadja, Ir. Susanto Suwarto, Piet Yaury, Rd. Fofo Sariaatmadja, Budi Harianto dan Darwin W. Sariaatmadja.
256,365,000 shares from the shares owned by the founders i.e., Rd. Eddy Kusnadi Sariaatmadja, Ir. Susanto Suwarto, Piet Yaury, Rd. Fofo Sariaatmadja, Budi Harianto and Darwin W. Sariaatmadja.
Efektif tanggal 12 Januari 2010, saham Perusahaan telah dicatatkan di Bursa Efek Indonesia. Pada saat Penawaran Umum Perusahaan, waran yang disajikan sebagai uang muka pemesanan saham sebesar Rp1.536.678.188 telah dikonversi menjadi 1.729.182.720 saham.
Effective on January 12, 2010, the
Company’s shares have been listed on the
Indonesia Stock Exchange. At the Company’s Public Offering, the warrants presented as advance for future stock subscriptions amounting to Rp1,536,678,188 have been converted to 1,729,182,720 shares.
Selanjutnya, pada tanggal 19 Desember 2011, Perusahaan telah melaksanakan Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu dengan mengeluarkan saham baru sebanyak 512.730.222 saham dengan harga pelaksanaan sebesar Rp1.603,98 (angka penuh) per saham.
Furthermore, on December 19, 2011, the Company conducted Non-Preemptive Rights Issue by issuing 512,730,222 shares with exercise price of Rp1,603.98 (full amount) per share.
c. Struktur Kelompok Usaha c. Group Structure
Rincian entitas anak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut:
The details of the subsidiaries as of September 30, 2015 and December 31, 2014 are as follows:
Entitas Anak dan Domisili/
Subsidiaries and Domicile
Aktivitas Utama/ Main Activities Tahun Operasi/ Start of Operation Persentase Kepemilikan/
Percentage of Ownership
Jumlah Aset (Sebelum Eliminasi)/
Total Assets (Before Elimination)
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
Kepemilikan Langsung/Direct Ownership PT Surya Citra Media Tbk
(SCM), Jakarta Penyiaran televisi/ Television broadcasting 2002 61,80 61,80 4.943.237.834
6) 4.731.392.726 6)
PT Elang Medika Corpora (EMC), Jakarta
Perdagangan dan jasa/
Trading and services
2) 99,99 99,99 431.899.838 6) 437.870.699 6)
PT Kreatif Media Karya (KMK), Jakarta
Media online/
Online media 2012 99,99 99,99 375.768.624
6) 248.981.245
PT Abhimata Citra Abadi (ACA), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
1991 99,99 99,98 291.928.2106) 283.540.7366)
PT Mediatama Anugrah Citra (MAC), Jakarta
Siaran televisi berlangganan/Pay TV operator
2011 99,99 99,99 213.490.9906) 238.645.6716)
PT Tangara Mitrakom (TM), Jakarta
Jasa telekomunikasi/ Telecommunication service
1999 92,00 92,00 204.438.750 206.395.918
PT Abhimata Persada (AP), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
1990 99,99 99,99 189.178.9896) 162.417.1206)
2) Dalam tahap pra-operasi/In pre-operating stage. 6)
(13)
10
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Kelompok Usaha (lanjutan) c. Group Structure (continued)
Rincian entitas anak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut: (lanjutan)
The details of the subsidiaries as of September 30, 2015 and December 31, 2014 are as follows: (continued)
Entitas Anak dan Domisili/
Subsidiaries and Domicile
Aktivitas Utama/ Main Activities Tahun Operasi/ Start of Operation Persentase Kepemilikan/
Percentage of Ownership
Jumlah Aset (Sebelum Eliminasi)/
Total Assets (Before Elimination)
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
Kepemilikan Langsung (lanjutan)/Direct Ownership (continued) PT Indosurya Menara
Bersama (ISMB), Jakarta
Jasa penyediaan sewa tower/Tower lease services
2011 60,00 60,00 181.025.116 184.952.803
PT Global Kencana Propertindo (GKCP), Jakarta
Perdagangan dan jasa /
Trading and services
2) 99,99 - 109.587.595 -
PT Omni Intivision (Omni), Jakarta
Penyiaran televisi/
Television broadcasting 2004 99,99 99,99 85.418.776 79.862.778
PT Global Kriya Propertindo (GKP), Jakarta
Perdagangan dan jasa/
Trading and services
2) 99,99 99,99 70.533.524 70.752.780
PT Sakalaguna Semesta (SS), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
2003 50,96 50,96 42.197.290 69.463.667
PT Elang Graha Propertindo (EGP), Jakarta
Perdagangan/Trading 2003 85,62 85,62 27.060.530 26.779.105
PT Elang Media Visitama
(EMV), Jakarta Perdagangan/Trading
2) 99.99 - 19.676.768 -
PT Abhimata Mediatama (AM), Jakarta 1)
Jasa teknologi informasi/
Information technology service
2002 99,99 99,99 6.228.740 5.912.509
PT Ekaprasarana Primatel (EP), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
1995 79,95 79,95 4.584.475 5.206.132
PT Bitnet Komunikasindo (Bitnet), Jakarta
Jasa teknologi informasi/
Information technology service
1996 99,99 99,99 4.198.017 3.565.762
PT Elang Prima Retailindo (EPR), Jakarta
Perdagangan dan Jasa Teknologi
Informasi/Trading and Information Technology Service
2015 99,90 - 1.014.322 -
PT Elang Cakra Arena (ECA), Jakarta
Jasa impresariat/
Impresario services
2) 99,93 99,93 906.966 1.436.292
PT Astika Gerbang Timur (AGT), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
2004 99,90 99,90 228.362 236.428
PT Animasi Kartun Indonesia (AKI), Jakarta8)
Rumah produksi/
Production house 2012 - 50,10 - 20.696.789
Plan B Media Public Co. Ltd. (Plan B), Bangkok 5)
Media periklanan luar ruangan/Outdoor media advertising
2013 11,30 30,00 3) - 894.808.548
Plan B Investment Holding
Ltd., Hong Kong 4) Investasi/holdingInvestment 2) - 50,13 - 251.859.938
Outdoor Media Investment
Ltd., Hong Kong 4) Investasi/Investment holding 2) - 50,13 - 251.859.858
Kepemilikan Tidak Langsung Melalui SCM/Indirect Ownership Through SCM PT Surya Citra Televisi
(SCTV), Jakarta
Penyiaran televisi/
Television broadcasting 1993 99,99 99,99 2.070.604.233
6) 2.444.053.4286)
PT Indosiar Visual Mandiri (IVM), Jakarta
Penyiaran televisi/
Television broadcasting
2) 99,99 99,99 1.797.476.8886) 1.625.794.1516)
PT Indonesia Entertainmen Grup (“IEG”), Jakarta
Jasa peralatan perfilman dan foto, periklanan dan multimedia/ film and photo equipment services, advertising and multimedia
2) 100,007) - 789.076.635 -
1) Perusahaan sudah tidak beroprasi/Dormant company 2)
Dalam tahap pra-operasi/In pre-operating stage. 3)
Merupakan kepemilikan efektif, dengan memperhitungkan kepemilikan tidak langsung melalui Plan B Investment Holding Ltd. dan Outdoor Media Investment Ltd./
Represents effective ownership, by taking into account the indirect ownership through Plan B Investment Holding Ltd. and Outdoor Media Investment Ltd. 4)
Entitas anak yang dijual (Catatan 41)/Subsidiaries disposed (Note 41)
5) Entitas anak yang disajikan sebagai aset keuangan tersedia untuk dijual setelah hilang pengendalian/Subsidiaries presented as available-for-sale financial assets after loss of control 6)
Total aset konsolidasian/Consolidated total assets. 7) Termasuk kepemilikan Perusahaan 28%/
Include Company’s ownership of 28%.
(14)
11
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Kelompok Usaha (lanjutan) c. Group Structure (continued)
Rincian entitas anak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut: (lanjutan)
The details of the subsidiaries as of September 30, 2015 and December 31, 2014 are as follows: (continued)
Entitas Anak dan Domisili/
Subsidiaries and Domicile
Aktivitas Utama/ Main Activities Tahun Operasi/ Start of Operation Persentase Kepemilikan/
Percentage of Ownership
Jumlah Aset (Sebelum Eliminasi)/
Total Assets (Before Elimination)
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
Kepemilikan Tidak Langsung Melalui SCM (lanjutan)/Indirect Ownership Through SCM (continued) PT Animasi Kartun
Indonesia (AKI),
Jakarta8) Rumah produksi/ Production house 2012 50,10 - 22.851.853 -
PT Indonesia Entertainmen Studio (“IES”), Jakarta
Jasa pengelolaan dan penyewaan studio penyiaran dan produksi film dan multimedia/
management services and lease of broadcasting and film studios and multimedia
2) 99,99 - 736.157.458 -
PT Indonesia Entertainmen
Produksi (“IEP”),
Jakarta
Jasa pengelolaan dan produksi konten, hiburan dan multimedia/
contents, entertainment and multimedia management and production services
2) 99,99 - 33.097.998 -
PT Screenplay Produksi (SCP), Jakarta
Rumah produksi/
Production house 2010 51,00 51,00 84.324.463 106.759.446
PT Surya Citra Dinamika, Jakarta
Penyiaran televisi/
Television broadcasting
2) 99,80 99,80 13.848.585 13.828.339
PT Surya Trioptima Multikreasi (“STMK”), Jakarta
Manajemen artis/Artist management
2014 60,00 60,00 3.567.527 2.197.805
PT Indosiar Bandung Televisi, Bandung
Penyiaran televisi/
Television broadcasting
2) 100,00 100,00 1.000.000 1.000.000
PT Indosiar Surabaya Televisi, Surabaya
Penyiaran televisi/
Television broadcasting
2)
100,00 100,00 1.000.000 1.000.000
PT Indosiar Medan Televisi, Medan
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Padang Televisi, Padang
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Pekanbaru Televisi, Pekanbaru
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Jambi Televisi, Jambi
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Palembang Televisi, Palembang
Penyiaran televisi/ Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Bengkulu Televisi, Bengkulu
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Lampung Televisi, Lampung
Penyiaran televisi/
Television broadcasting
2)
90,00 90,00 1.000.000 1.000.000
PT Indosiar Ambon Televisi, Ambon
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Jayapura Televisi, Jayapura
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Kupang Televisi, Kupang
Penyiaran televisi/
Television broadcasting
2)
90,00 90,00 1.000.000 1.000.000
PT Indosiar Lintas Yogya Televisi, Yogyakarta
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Batam Televisi, Batam
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Pangkalpinang Televisi, Pangkalpinang
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 1.000.000 1.000.000
PT Indosiar Semarang Televisi, Semarang
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 999.371 999.138
PT Indosiar Lontara Televisi, Makassar
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 999.304 999.064
PT Indosiar Manado Televisi, Manado
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 998.939 998.706
PT Indosiar Banjarmasin Televisi, Banjarmasin
Penyiaran televisi/
Television broadcasting
2)
90,00 90,00 998.693 998.454
PT Indosiar Balikpapan Televisi, Balikpapan
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 998.540 998.300
PT Indosiar Pontianak Televisi, Pontianak
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 997.550 997.305
PT Indosiar Dewata Televisi, Bali
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 996.678 996.439
PT Surya Citra Mediatama, Bandung
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 590.323 574.439
2) Dalam tahap pra operasi/In pre-operating stage
(15)
12
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Kelompok Usaha (lanjutan) c. Group Structure (continued)
Rincian entitas anak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut: (lanjutan)
The details of the subsidiaries as of September 30, 2015 and December 31, 2014 are as follows: (continued)
Entitas Anak dan Domisili/
Subsidiaries and Domicile
Aktivitas Utama/ Main Activities Tahun Operasi/ Start of Operation Persentase Kepemilikan/
Percentage of Ownership
Jumlah Aset (Sebelum Eliminasi)/
Total Assets (Before Elimination)
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
Kepemilikan Tidak Langsung Melalui SCM (lanjutan)/Indirect Ownership Through SCM (continued) PT Surya Citra Visi Media,
Medan
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 581.219 565.902
PT Surya Citra Media Kreasi, Denpasar
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 569.390 552.940
PT Surya Citra Kreasitama, Manado
Penyiaran televisi/
Television broadcasting
2)
90,00 90,00 567.548 559.780
PT Surya Citra Kirana, Bengkulu
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 567.074 572.707
PT Surya Citra
Cendrawasih, Jayapura
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 566.376 553.322
PT Surya Citra Dimensi Media, Makassar
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 565.101 554.880
PT Surya Citra Media Gemilang, Palangkaraya
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 563.783 545.635
PT Surya Citra Wisesa, Semarang
Penyiaran televisi/
Television broadcasting
2)
90,00 90,00 563.413 553.192
PT Surya Citra Pesona Media, Batam
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 562.313 542.654
PT Surya Citra Ceria, Palembang
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 561.793 563.274
PT Surya Citra Multikreasi, Banjarmasin
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 547.408 549.645
PT Surya Citra Nugraha, Yogyakarta
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 546.741 536.519
PT Surya Citra Sentosa, Aceh
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 542.964 535.096
PT Elang Citra Perkasa, Surabaya
Penyiaran televisi/
Television broadcasting
2) 90,00 90,00 537.286 532.724
PT Surya Citra Pesona, Gorontalo
Penyiaran televisi/
Television broadcasting
2) 100,00 100,00 564.505 546.480
PT Bangka Tele Vision, Bangka
Penyiaran televisi/
Television broadcasting
2) 100,00 100,00 234.275 146.446
PT Surya Citra Gelora (‘SCG”), Jakarta
Jasa manajemen sepakbola, hiburan dan periklanan/Media and soccer management, entertainment and advertising services
2)
99,99 99,99 2.000 2.000
Kepemilikan Tidak Langsung Melalui MAC/Indirect Ownership Through MAC PT Mediatama Citra
Borobudur (MCB), Yogyakarta
Siaran televisi berlangganan/Pay TV operator
2)
99,96 99,96 213.995 214.122
PT Mediatama Citra Mekar (MCM), Makassar
Siaran televisi berlangganan/Pay TV operator
2) 99,96 99,96 213.788 5.106
PT Mediatama Citra Parahyangan (MCP),
Bandung
Siaran televisi berlangganan/Pay TV operator
2) 99,96 99,96 182.034 182.146
PT Mediatama Citra Medan (MCMedan), Medan
Siaran televisi berlangganan/Pay TV operator
2) 99,96 99,96 172.528 172.665
PT Mediatama Citra Surya (MCS), Surabaya
Siaran televisi berlangganan/Pay TV operator
2) 99,96 99,96 146.974 148.074
PT Mediatama Citra Dewata (MCD), Bali
Siaran televisi berlangganan/Pay TV operator
2) 99,96 99,96 146.171 146.219
PT Mediatama Citra Abadi (MCA), Jakarta
Siaran televisi berlangganan/Pay TV operator
2011 99,98 99,98 60.438 60.438
Kepemilikan Tidak Langsung Melalui AP/Indirect Ownership Through AP PT Indopay Merchant
Services (IMS), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
2000 99,99 99,99 20.336.761 26.124.200
(16)
13
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Kelompok Usaha (lanjutan) c. Group Structure (continued)
Rincian entitas anak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut: (lanjutan)
The details of the subsidiaries as of September 30, 2015 and December 31, 2014 are as follows: (continued)
Entitas Anak dan Domisili/
Subsidiaries and Domicile
Aktivitas Utama/
Main Activities
Tahun Operasi/
Start of Operation
Persentase Kepemilikan/
Percentage of Ownership
Jumlah Aset (Sebelum Eliminasi)/
Total Assets (Before Elimination)
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
30 September 2015/
September 30, 2015
31 Desember 2014/
December 31, 2014
Kepemilikan Tidak Langsung Melalui ACA/Indirect Ownership Through ACA PT Rintis Lingkar Nusantara
(RLN), Jakarta
Perdagangan dan jasa telekomunikasi/Trading and telecommunication service
2009 99,96 99,96 153.914 277.985
Kepemilikan Tidak Langsung Melalui Plan B/Indirect Ownership Through Plan B Verisign Co. Ltd., Bangkok
Media periklanan luar ruangan/Outdoor media advertising
2013 - 99,96 - 73.642.645
Ads Cuisine Co. Ltd., Bangkok
Media periklanan luar ruangan/Outdoor media advertising
2013 - 99,99 - 7.741.003
Master Standard Display Co. Ltd., Bangkok
Media periklanan luar ruangan/Outdoor media advertising
2013 - 99,99 - 6.275.759
Kepemilikan Tidak Langsung Melalui KMK/Indirect Ownership Through KMK PT Reservasi Global Digital,
Jakarta Pariwisata/Tourism 2) 99,99 - 69.617.770 -
PT Karir Komunika Pratama, Jakarta
Portal lowongan kerja/Job
listing portal 2014 99,99 99,99 13.705.149 9.710.539
PT Visual Indomedia Produksi , Jakarta
Multimedia dan konten/
Multimedia and content
2) 99,99 - 543.412 -
Kepemilikan Tidak Langsung Melalui EMC/Indirect Ownership Through EMC PT Sentul Investindo (SI),
Bogor
Perdagangan alat kesehatan/Trading of medical equipment
2011 61,51 61,51 27.915.095 39.823.366
Kepemilikan Tidak Langsung Melalui SI/Indirect Ownership Through SI PT Pertamedika Sentul
(PS), Bogor
Jasa kesehatan/Medical
services 2013 65,00 65,00 290.035.365 299.007.449
2)
Dalam tahap pra operasi/In pre-operating stage.
Kepemilikan Langsung Direct Ownership
Penggabungan usaha PT Surya Citra Media Tbk
(“SCM”) dengan PT Indosiar Karya Media Tbk
(“IDKM”)
Merger of PT Surya Citra Media Tbk (“SCM”) and PT Indosiar Karya Media Tbk (“IDKM”) Pada akhir tahun 2012, manajemen SCM dan
IDKM menelaah dan melakukan penilaian atas potensi sinergi yang mungkin dapat dilakukan, dengan menimbang bahwa SCM dan IDKM dikendalikan oleh Perusahaan.
By the end of 2012, the management of the SCM and IDKM reviewed and assessed the possibility to improve synergies between IDKM and the Company, taking into account both SCM and IDKM were controlled by the Company.
Penelaahan tersebut meliputi analisis terhadap berbagai peraturan perundang-undangan yang relevan, kebijakan-kebijakan dan prosedur hukum yang dapat mempengaruhi keuntungan-keuntungan strategis dari penggabungan bagi peserta penggabungan (SCM dan IDKM) dan para pemangku kepentingan (stakeholders) dari perusahaan peserta penggabungan.
The review includes an analysis of various regulation, relevant policies and legal procedures, which could affect the strategic benefits for each merger participant (the SCM and IDKM) and the stakeholders of the merger participant.
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143 39. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN
KEUANGAN (lanjutan)
39. FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Eksposur maksimum atas risiko kredit tercermin dari nilai tercatat setiap aset keuangan setelah dikurangi dengan penyisihan penurunan nilai pada laporan posisi keuangan konsolidasian adalah sebagai berikut:
The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the consolidated statement of financial position after deducting any provision for impairment in value, as follows:
30 September 2015/ 31 Desember 2014/ September 30, 2015 December 31, 2014
Kas dan setara kas 8.397.582.791 10.636.445.048 Cash and cash equivalents
Aset keuangan lancar lainnya 70.817.413 195.034.329 Other current financial assets
Piutang usaha 1.456.708.684 1.589.028.177 Trade receivables
Piutang lain-lain 57.405.245 52.606.117 Other receivables
Investasi jangka panjang 1.430.208.994 29.845.493 Long-term investments
Aset tidak lancar lainnya - Other non-current assets -
jaminan 5.872.454 59.904.390 deposits
Total 11.418.595.581 12.562.863.554 Total
Risiko likuiditas Liquidity risk
Manajemen risiko likuiditas yang hati-hati berarti mempertahankan kas dan setara kas yang memadai untuk mendukung kegiatan bisnis secara tepat waktu. Kelompok Usaha memiliki saldo kas dan setara kas yang besar dan memonitor modal kerja secara ketat untuk memitigasi risiko likuiditas.
Prudent liquidity risk management implies maintaining sufficient cash and cash equivalents to support business activities on a timely basis. The Group has substantial cash and cash equivalents and monitors working capital closely to mitigate liquidity risk.
Pengelolaan risiko likuiditas dilakukan antara lain dengan memonitor profil jatuh tempo pinjaman dan sumber pendanaan, menjaga saldo kecukupan kas dan setara kas, serta memastikan tersedianya pendanaan berdasarkan kecukupan fasilitas kredit yang mengikat. Kemampuan Kelompok Usaha untuk mendanai kebutuhan pinjamannya dilakukan dengan cara mempertahankan sumber pendanaan yang terdiversifikasi, menjaga ketersediaan fasilitas pinjaman yang mengikat dari pemberi pinjaman yang handal serta terus memonitor perkiraan posisi kas dan utang yang dimiliki Kelompok Usaha dalam jangka pendek berdasarkan perkiraan arus kas. Selain itu, dilakukan proyeksi arus kas jangka panjang untuk membantu Kelompok Usaha dalam merencanakan kebutuhan pendanaan dalam jangka panjang.
Prudent liquidity risk management includes managing the profile of borrowing maturities and funding sources, maintaining sufficient cash and cash equivalents, and ensuring the availability of funding from an adequate amount of committed
credit facilities. The Group’s ability to fund its
borrowing requirements is managed by maintaining diversified funding sources with adequate committed funding lines from high quality lenders and by monitoring rolling
short-term forecasts of the Group’s cash and gross debt
on the basis of expected cash flows. In addition, long-term cash flows are projected to assist with
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144 39. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN
KEUANGAN (lanjutan)
39. FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES (continued)
Tabel berikut ini menunjukan profil jangka waktu pembayaran liabilitas Kelompok Usaha berdasarkan pembayaran dalam kontrak pada tanggal 30 September 2015 dan 31 Desember 2014.
The table below summarises the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments as of September 30, 2015 and December 31, 2014. Akan jatuh tempo pada tahun/Expected maturity in year
2015 2016 2017 2018 2019-2021 Total
Pada As of
30 September 2015 September 30, 2015
Pinjaman jangka pendek - Short-term loans -
pihak ketiga 29.858.941 - - - - 29.858.941 third parties
Utang usaha - Trade payables
-pihak ketiga 368.172.421 - - - - 368.172.421 third parties
Utang dividen 12.203.718 - - - - 12.203.718 Dividends payable
Utang lain-lain - Other payables
-pihak ketiga 95.333.012 - - - - 95.333.012 third parties
Beban akrual 218.868.023 - - - - 218.868.023 Accrued expenses
Utang sewa pembiayaan 1.180.755 1.465.797 760.980 109.238 - 3.516.770 Finance lease payables
Obligasi konversi Convertible bonds
Pihak berelasi - 66.800.000 - - - 66.800.000 Related parties
Pihak ketiga - - - - 40.735.500 40.735.500 Third party
Pinjaman pihak berelasi 22.155.000 1.544.986 - - - 23.699.986 Due to related parties
Pinjaman bank
jangka panjang 15.607.321 11.261.606 23.308.391 33.667.677 136.920.706 220.765.701 Long-term bank loans
Total 763.379.191 81.072.389 24.069.371 33.776.915 177.656.206 1.079.954.072 Total
Akan jatuh tempo pada tahun/Expected maturity in year
2015 2016 2017 2018 2019-2021 Total
Pada As of
31 Desember 2014 December 31, 2014
Pinjaman jangka pendek - Short-term loans -
pihak ketiga 97.765.335 - - - - 97.765.335 third parties
Utang usaha - Trade payables
-pihak ketiga 484.195.361 - - - - 484.195.361 third parties
Utang dividen 25.636.840 - - - - 25.636.840 Dividends payable
Utang lain-lain - Other payables
-pihak ketiga 131.365.052 - - - - 131.365.052 third parties
Beban akrual 211.913.838 - - - - 211.913.838 Accrued expenses
Utang sewa pembiayaan 26.048.819 11.842.078 499.639 109.237 - 38.499.773 Finance lease payables
Obligasi konversi Convertible bonds
Pihak berelasi - 66.800.000 - - - 66.800.000 Related parties
Pihak ketiga - - - - 18.750.000 18.750.000 Third party
Pinjaman pihak berelasi 13.230.000 1.536.886 - - - 14.766.886 Due to related parties
Pinjaman bank
jangka panjang 391.061.994 947.285.033 105.844.230 112.778.793 132.421.582 1.689.391.632 Long-term bank loans
Total 1.381.217.239 1.027.463.997 106.343.869 112.888.030 151.171.582 2.779.084.717 Total
Pengelolaan Modal Capital Management
Tujuan utama pengelolaan modal Kelompok Usaha adalah untuk memastikan pemeliharaan rasio modal yang sehat untuk mendukung usaha dan memaksimalkan imbalan bagi pemegang saham.
The primary objective of the Group’s capital
management is to ensure that it maintains healthy capital ratios in order to support its business and maximize shareholder value.
Selain itu, Perusahaan dan entitas anak di Indonesia dipersyaratkan oleh Undang-undang Perseroan Terbatas No. 40 efektif tanggal 16 Agustus 2007 untuk mengkontribusikan sampai dengan 20% dari modal saham ditempatkan dan disetor penuh ke dalam dana cadangan yang tidak boleh didistribusikan. Persyaratan permodalan eksternal tersebut dipertimbangkan oleh Kelompok Usaha pada Rapat Umum Pemegang Saham.
In addition, the Company and subsidiaries in Indonesia are also required by the Corporate Law No. 40 which became effective on August 16, 2007 to contribute to and maintain a non-distributable reserve fund until the said reserve reaches 20% of the issued and fully paid share capital. This externally imposed capital requirement is considered by the Group at the
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145 39. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN
KEUANGAN (lanjutan)
39. FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES (continued)
Pengelolaan Modal (lanjutan) Capital Management (continued)
Kelompok Usaha mengelola struktur permodalan dan melakukan penyesuaian terhadap perubahan kondisi ekonomi. Untuk memelihara dan menyesuaikan struktur permodalan, Kelompok Usaha dapat menyesuaikan pembayaran dividen kepada pemegang saham, menerbitkan saham baru atau mengusahakan pendanaan melalui pinjaman. Tidak ada perubahan atas tujuan, kebijakan maupun proses selama periode sembilan bulan yang berakhir pada tanggal 30 September 2015 dan 2014.
The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may adjust the dividends payment to shareholders or issue new shares or raise debt financing. No changes were made in the objectives, policies or processes during the nine-month periods ended September 30, 2015 and 2014.
Kebijakan Kelompok Usaha adalah
mempertahankan struktur permodalan (utang dan ekuitas) yang sehat untuk mengamankan akses terhadap pendanaan pada biaya yang wajar.
The Group’s policy is to maintain a healthy capital
structure (debt and equity) in order to secure access to financing at a reasonable cost.
40. INSTRUMEN KEUANGAN 40. FINANCIAL INSTRUMENTS
Tabel dibawah ini menyajikan perbandingan atas nilai tercatat dengan nilai wajar dari instrumen keuangan Kelompok Usaha yang tercatat dalam laporan keuangan konsolidasian:
The table below is a comparison by class of the carrying amounts and fair value of the Group financial instruments that are carried in the consolidated financial statements:
Nilai Tercatat/Carrying Value Nilai Wajar/Fair Value
30 Sep 2015/ 31 Des 2014/ 30 Sep 2015/ 31 Des 2014/
Sep 30, 2015 Dec 31, 2014 Sep 30, 2015 Dec 31, 2014
Aset Keuangan Financial Assets
Kas dan setara kas 8.397.582.791 10.636.445.048 8.397.582.791 10.636.445.048 Cash and cash equivalents Aset keuangan lancar lainnya 70.817.413 195.034.329 70.817.413 195.034.329 Other current financial assets Piutang usaha - neto 1.456.708.684 1.589.028.177 1.456.708.684 1.589.028.177 Trade receivables - net Piutang lain-lain - neto 57.405.245 52.606.117 57.405.245 52.606.117 Other receivables - net Investasi jangka panjang 1.430.208.994 29.845.493 1.430.208.994 29.845.493 Long-term investments Aset tidak lancar lainnya 5.872.454 59.904.390 5.872.454 59.904.390 Other non-current assets
Total 11.418.595.581 12.562.863.554 11.418.595.581 12.562.863.554 Total
Liabilitas Keuangan Financial Liabilities
Pinjaman jangka pendek 29.858.941 97.765.335 29.858.941 97.765.335 Short-term loans Utang usaha - pihak ketiga 368.172.421 484.195.361 368.172.421 484.195.361 Trade payables - third parties Utang dividen 12.203.718 25.636.840 12.203.718 25.636.840 Dividends payable Utang lain-lain - neto 95.333.012 131.365.052 95.333.012 131.365.052 Other payables - net Beban akrual 218.868.023 211.913.838 218.868.023 211.913.838 Accrued expenses
Obligasi konversi Convertible bonds
Pihak ketiga 40.735.500 18.750.000 31.807.992 8.935.776 Third party Pihak berelasi 66.800.000 66.800.000 63.425.853 60.134.934 Related parties Pinjaman bank 220.765.701 1.689.391.632 220.765.701 1.689.391.632 Bank loans Pinjaman pihak berelasi 23.699.986 14.766.886 23.699.986 14.766.886 Due to related parties Utang sewa pembiayaan 3.516.770 38.499.773 3.516.770 38.499.773 Finance lease payables
Total 1.079.954.072 2.779.084.717 1.067.652.417 2.762.605.427 Total
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146
40. INSTRUMEN KEUANGAN (lanjutan) 40. FINANCIAL INSTRUMENTS (continued)
Berikut metode dan asumsi yang digunakan untuk estimasi nilai wajar:
The following methods and assumptions are used to estimate fair value:
Nilai wajar aset dan liabilitas keuangan disajikan dalam jumlah di mana instrumen tersebut dapat dipertukarkan dalam transaksi kini antara pihak-pihak yang berkeinginan, bukan akibat kesulitan keuangan atau likuidasi yang dipaksakan.
The fair value of financial assets and liabilities is presented at amounts at which the instruments can be exchanged in a current transaction between willing parties, which transaction is not the result of financial difficulties or a forced sale in a liquidation. Nilai wajar untuk kas dan setara kas, aset
keuangan lancar lainnya - deposito berjangka, piutang usaha, piutang lain-lain, aset tidak lancar lainnya - jaminan sewa, pinjaman jangka pendek, utang usaha, utang dividen, utang lain-lain, dan beban akrual dalam jumlah signifikan mendekati nilai tercatatnya karena bersifat jangka pendek. Sedangkan, nilai wajar aset tidak lancar lainnya - jaminan sewa, pinjaman bank, obligasi konversi, dan utang sewa pembiayaan diukur dengan menggunakan metode arus kas yang didiskontokan.
Fair values of cash and cash equivalents, other current financial assets - time deposits, trade receivables, other receivables, other non-current assets - rental deposits, short-term loans, trade payables, dividends payable, other payables, and accrued expenses of significant amounts approximate their carrying values because they are short term in nature. Whereas, the fair values of other non-current assets - rental deposits, bank loans, convertible bonds, and finance lease payables are measured using discounted cash flows approach.
Nilai wajar investasi reksadana dan investasi pada saham tercatat di bursa diukur dengan menggunakan harga pasar aset pada pasar aktif (level 1).
Fair values of investment in mutual fund and investment in listed shares are determined using quoted market price of the assets in an active market (level 1).
41. OPERASI YANG DIHENTIKAN 41. DISCONTINUED OPERATION
Perusahaan menandatangani Perjanjian-perjanjian Jual Beli Saham ("SPA") pada tanggal 16 Januari 2015, sehubungan dengan penjualan sebagian kepemilikan pada Plan B Media Public Co. Ltd. ("Plan B"), suatu perusahaan yang bergerak di bidang media periklanan luar ruangan di Thailand. Penyelesaian transaksi telah efektif diselesaikan pada tanggal 22 Januari 2015. Penjualan tersebut dilakukan melalui penjualan kepemilikan saham Perusahaan di Plan B Investments Holding Limited
(“Plan B IH”) dan Outdoor Media Investment Limited
(“OMI”).
The Company signed Share Sale and Purchase
Agreements (“SPA”) on January 16, 2015, in
regard to the partial sale of its ownership in Plan B Media Public Co. Ltd. (“Plan B”), the outdoor advertising media business in Thailand. The financial closing of the transaction was effective January 22, 2015. The sale was completed through the sale of the Company’s shareholdings in Plan B Investments Holding Limited (“Plan B IH”) and Outdoor Media Investment Limited (“OMI”).
Pada Januari 2013, Perusahaan mengakuisisi 30% kepemilikan pada Plan B (Catatan 1c). Sesuai dengan SPA di atas, Perusahaan menjual 14,8% kepemilikan pada Plan B dengan nilai sebesar AS$21,55 juta. Setelah transaksi penjualan, Perusahaan akan secara langsung memiliki 15,2% kepemilikan pada Plan B dan berhenti untuk mengkonsolidasikan laporan keuangan Plan B ke dalam laporan keuangan konsolidasian Kelompok Usaha. Sisa investasi pada Plan B diakui pada nilai wajarnya pada tanggal hilangnya pengendalian yang disajikan sebagai aset keuangan tersedia untuk dijual.
On January 2013, the Company acquired a 30% ownership interest in Plan B (Note 1c). The Company sold a 14.8% ownership interest in Plan B for US$21.55 million pursuant to the above SPA. Following the sale transaction the Company directly owned 15.2% ownership interest in Plan B and ceased to consolidate the
financial statements of Plan B into the Group’s
consolidated financial statements. The retained investment in Plan B is recognized at its fair value at the date when control is lost which presented as available-for-sale financial assets.
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147
41. OPERASI YANG DIHENTIKAN (lanjutan) 41. DISCONTINUED OPERATION (continued)
Perusahaan mengakui laba penjualan sebesar Rp122 miliar yang disajikan sebagai “Laba penjualan
investasi” dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2015.
The Company recognized a gain on sale amounting to Rp122 billion presented as “Gain
from sale of investment” in the consolidated
statement of profit or loss and other comprehensive income for the nine-month period ended September 30, 2015.
Hasil dari operasi yang dihentikan: Results of discontinued operation:
Periode Sembilan bulan yang Berakhir pada
Tanggal 30 September/
Nine-month Periods Ended September 30
2015 2014
Pendapatan 29.968.392 363.787.704 Revenue
Beban pokok pendapatan (21.173.342) (170.743.518) Cost of revenues
Laba kotor 8.795.050 193.044.186 Gross profit
Beban penjualan (1.653.716) (22.057.294) Selling expenses
Beban umum dan administrasi (4.606.642) (96.234.074) General and administrative expenses
Pendapatan operasi lain-lain – neto 189.786 Other operating income - net
Laba usaha 2.534.692 74.942.604 Operating profit
Biaya keuangan (1.434.976) (14.464.902) Finance costs
Penurunan nilai aset - (21.306.424) Impairment of asset
Laba usaha sebelum pajak penghasilan 1.099.716 39.171.278 Profit before income tax
Beban pajak penghasilan (212.326) (14.178.829) Income tax expense
Total 887.390 24.992.449 Total
Arus kas dari (untuk) operasi yang dihentikan: Cash flows from (used in) discontinued operation: Periode Sembilan bulan yang Berakhir pada
Tanggal 30 September/
Nine-month Periods Ended September 30
2015 2014
Arus kas neto yang diperoleh dari Net cash flows provided by
(digunakan untuk) aktivitas operasi (2.852.232) 12.777.269 (used in) operating activities
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas investasi (4.650.473) (102.046.898) investing activities
Arus kas neto yang diperoleh Net cash flows provided by
dari aktivitas pendanaan 8.553.924 86.234.640 investing activities
Total 1.051.219 (3.034.989) Total
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148
42. TAMBAHAN INFORMASI ARUS KAS 42. SUPPLEMENTARY CASH FLOWS
INFORMATION
Transaksi non kas yang signifikan Significant non-cash transactions
Periode Sembilan bulan yang Berakhir pada
Tanggal 30 September/
Nine-month Periods Ended September 30
2015 2014
AKTIVITAS YANG TIDAK ACTIVITIES
MEMPENGARUHI ARUS KAS NOT AFFECTING CASH FLOWS
Reklasifikasi uang muka pembelian Reclassification of advance for acquisition
aset tetap ke aset tetap 68.447.969 33.980.039 of fixed assets payment to fixed assets
Penambahan aset tetap melalui Addition of fixed assets through
utang pembiayaan - 4.909.951 financing payables