PT Set Sempurna Tbk
PT Selamat Sempurna Tbk
dan entitas anaknya/and its subsidiaries
Laporan keuangan konsolidasian tanggal 30 September 2017
dan untuk periode yang berakhir pada tanggal tersebut
Consolidated financial statements as of September 30, 2017
and for the period then ended
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL
30 SEPTEMEBER 2017 DAN UNTUK PERIODE
YANG BERAKHIR PADA TANGGAL TERSEBUT
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2017
AND FOR THE PERIOD THEN ENDED
Halaman/
Page
Daftar Isi
Table of Contents
Laporan Posisi Keuangan Konsolidasian ......................
1-3
................Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian ..........................
4-5
Consolidated Statement of Profit or Loss
....................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................
6-7
.............. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ...................................
8-9
......................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ........... 10-124 ........... Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI
KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - neto
Pihak berelasi
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Piutang derivatif
Persediaan - neto
Uang muka
Biaya dibayar di muka
Pajak dibayar di muka
TOTAL ASET LANCAR
ASSETS
654.869
60.830
2f,33a
717.867
10.354
1.291
65
3.245
671.902
29.593
6.144
29.513
2f,33c
17
2h,33b,6
7
2i,2k,8
2p,15
3.702
237
5.822
555.341
17.978
2.344
44.232
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties - net
Related parties
Other receivables
Third parties
Related parties
Derivative receivables
Inventories - net
Advances
Prepaid expenses
Prepaid tax
1.454.387
TOTAL CURRENT ASSETS
35.107
19.748
14.828
658.258
63.108
9.304
NON-CURRENT ASSETS
Deferred tax assets
Investment in associate
Non-current financial asset
Fixed assets - net
Advance purchases of fixed assets
Investment property
Other non-current assets
67.756
2e,4
5
1.525.208
96.510
ASET TIDAK LANCAR
Aset pajak tangguhan
Investasi pada entitas asosiasi
Aset keuangan tidak lancar
Aset tetap - neto
Uang muka pembelian aset tetap
Properti investasi
Aset tidak lancar lainnya
25.765
22.036
14.828
679.769
32.159
62.955
15.547
TOTAL ASET TIDAK LANCAR
853.059
800.353
TOTAL NON-CURRENT ASSETS
2.378.267
2.254.740
TOTAL ASSETS
TOTAL ASET
2p,15
2w,9
2w,10
2j,11
2x
12
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
1
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI
KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Utang pajak
Liabilitas imbalan kerja
jangka pendek
Beban akrual
Uang muka penjualan
Liabilitas jangka panjang yang
jatuh tempo dalam satu tahun:
Utang bank jangka panjang
Utang sewa beli
TOTAL LIABILITAS
JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Liabilitas imbalan kerja
jangka panjang
Liabilitas jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam satu tahun:
Utang bank jangka panjang
Utang sewa beli
LIABILITIES
31.218
39.998
24.134
2n,18
16
29.019
37.703
15.011
4.788
1.635
19
20
7.593
2.369
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Taxes payable
Short-term employee
benefits liabilities
Accrued expenses
Advance from customers
Current maturities of
long-term debts:
Long-term bank loans
Hire purchase payables
508.482
TOTAL CURRENT LIABILITIES
124.507
NON-CURRENT LIABILITIES
Long-term employee
benefits liabilities
38.118
3.578
Long-term debts - net of
current maturities:
Long-term bank loans
Hire purchase payables
81.808
13
14
105.497
187.309
30.740
2f,33b
213.074
32.744
2.515
33.858
2f,33c
2p,15
9.928
122
55.422
438.003
130.652
38.346
6.883
2n,18
19
20
TOTAL LIABILITAS
JANGKA PANJANG
175.881
166.203
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
613.884
674.685
TOTAL LIABILITIES
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
2
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI
KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
EKUITAS
EQUITY
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham - nilai nominal
Rp25 (angka penuh) per saham
Modal dasar - 8.000.000.000 saham
Modal ditempatkan dan disetor
penuh - 5.758.675.440 saham
Tambahan modal disetor - neto
Komponen lainnya dari ekuitas
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
28.993
1.312.575
28.993
1.163.895
EQUITY ATTRIBUTABLE TO
OWNERS OF THE
PARENT
Share capital - Rp25 (full amount)
par value per share
Authorized - 8,000,000,000 shares
Issued and fully paid capital 5,758,675,440 shares
Additional paid-in capital - net
Other components of equity
Retained earnings
Appropriated
Unappropriated
Total
1.538.985
1.377.763
Total
202.292
NON-CONTROLLING INTERESTS
KEPENTINGAN NONPENGENDALI
143.967
49.899
3.551
225.398
21
2g,22
2c,23
143.967
49.899
(8.991)
TOTAL EKUITAS
1.764.383
1.580.055
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
2.378.267
2.254.740
TOTAL LIABILITIES AND EQUITY
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
3
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Tiga bulan yang berakhir/
Sembilan bulan yang berakhir/
Three months ended
Nine months ended
Catatan/
2017
2016
Notes
2017
2016
PENJUALAN NETO
889.414
705.239
25
2.383.253
2.043.722
BEBAN POKOK PENJUALAN
(632.516)
(477.650)
26
(1.687.474)
(1.396.676)
LABA BRUTO
256.898
227.589
Beban penjualan
(42.660)
(39.641)
Beban umum dan administrasi
Pendapatan operasi lainnya
Beban operasi lainnya
(29.587)
8.872
3.543
(31.147)
19.278
(3.187)
LABA USAHA
Penghasilan keuangan
Biaya keuangan
Bagian laba neto
entitas asosiasi
197.066
833
(2.607)
695.779
647.046
27
(129.246)
(121.557)
28
29
30
(88.811)
33.888
(617)
(96.529)
58.721
(15.642)
510.993
472.039
172.892
NET SALES
COST OF GOODS SOLD
GROSS PROFIT
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
OPERATING PROFIT
820
(3.735)
31
32
2.175
(7.275)
2.518
(12.655)
917
1.235
2w,9
2.288
2.476
Finance income
Finance charges
Equity in net income of
an associated company
LABA SEBELUM
PAJAK PENGHASILAN
196.209
171.212
508.181
464.378
PROFIT BEFORE
INCOME TAX
Beban pajak penghasilan - neto
(47.652)
(36.842)
(120.932)
(101.686)
LABA PERIODE BERJALAN
148.557
387.249
362.692
2p,15
134.370
PENGHASILAN KOMPREHENSIF
LAIN
Pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali atas
liabilitas imbalan kerja
Bagian penghasilan komprehensif lain
dari entitas asosiasi
Pajak penghasilan terkait
TOTAL PENGHASILAN
KOMPREHENSIF PERIODE
BERJALAN
PROFIT FOR THE PERIOD
OTHER COMPREHENSIVE
INCOME
1.830
(996)
(457)
(2)
(1.372)
Item that will not be reclassified
to profit or loss:
Remeasurement of
(2.987) employee benefits liability
Share of other comprehensive
income of associate
Related income tax
Item that may be reclassified
subsequently to profit or loss:
Exchange differences on
translation of the accounts
(7.291)
of foreign operations
Related income tax
5.490
-
Pos yang akan direklasifikasi
ke laba rugi:
Selisih kurs atas penjabaran akunakun kegiatan usaha luar negeri
Pajak penghasilan terkait
Income tax expenses - net
7.275
(1.818)
(8.807)
-
20.829
(5.207)
6.830
(9.803)
19.738
155.387
124.567
406.987
(10.278)
352.414
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
4
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE
INCOME (continued)
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Tiga bulan yang berakhir/
Sembilan bulan yang berakhir/
Three months ended
Nine months ended
Catatan/
2017
2016
Notes
2017
2016
Laba periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
133.958
14.599
119.983
14.387
Total
148.557
134.370
23
346.521
40.728
328.282
34.410
Profit for the period
attributable to:
Owners of the parent entity
Non-controlling interests
387.249
362.692
Total
Total penghasilan komprehensif
periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
139.382
16.005
112.664
11.903
362.776
44.211
319.457
32.957
Total comprehensive income
for the period attributable to:
Owners of the parent entity
Non-controlling interests
Total
155.387
124.567
406.987
352.414
Total
57
Earnings per share
attributable to owners
of the parent entity
Laba per saham
yang dapat diatribusikan
kepada pemilik entitas induk
23
21
2q,35
60
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
5
The original consolidated financial statements included herein are in Indonesian language.
PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Parent
Komponen Ekuitas Lainnya/
Other Components of Equity
Catatan/
Notes
Saldo 1 Januari 2017/
31 Desember 2016
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Difference Due
to Translation
of Financial
Statements
Tambahan
Modal
Disetor/
Additional
Paid-in Capital
Penghasilan
Komprehensif
Lainnya/
Other
Comprehensive
Income
Saldo Laba/Retained Earnings
Telah Ditentukan Belum Ditentukan
Penggunaannya/ Penggunaannya/
Appropriated
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Subtotal/
Subtotal
Total/
Total
143.967
49.899
(9.890)
899
28.993
1.163.895
1.377.763
202.292
1.580.055
Balance January 1, 2017/
December 31, 2016
Laba periode berjalan
-
-
-
-
-
346.521
346.521
40.728
387.249
Profit for the period
Penghasilan komprehensif lain
-
-
12.542
-
-
3.713
16.255
3.483
19.738
Other comprehensive income
143.967
49.899
2.652
899
28.993
1.514.129
1.740.539
246.503
1.987.042
Total comprehensive income
for the period
Total penghasilan komprehensif
periode berjalan
Dividen tunai final tahun 2016
24
-
-
-
-
-
(57.587)
(57.587)
-
(57.587)
Final cash dividends for 2016
Dividen tunai interim pertama tahun 2017
24
-
-
-
-
-
(57.587)
(57.587)
-
(57.587)
First interim cash dividends for 2017
Dividen tunai interim kedua tahun 2017
24
-
-
-
-
-
(86.380)
(86.380)
-
(86.380) Second interim cash dividends for 2017
Dividen kas oleh entitas anak
kepada kepentingan nonpengendalinya
24
-
-
-
-
-
-
-
143.967
49.899
2.652
899
28.993
1.312.575
1.538.985
Saldo 30 September 2017
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
(21.105)
225.398
(21.105)
1.764.383
Cash dividends by subsdiaries
to their non-controlling interests
Balance September 30, 2017
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
6
The original consolidated financial statements included herein are in Indonesian language.
PT SELAMAT SEMPURNA Tbk DAN DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan)
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY (continued)
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Parent
Komponen Ekuitas Lainnya/
Other Components of Equity
Catatan/
Notes
Saldo 1 Januari 2016/
31 Desember 2015
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Difference Due
to Translation
of Financial
Statements
Tambahan
Modal
Disetor/
Additional
Paid-in Capital
Penghasilan
Komprehensif
Lainnya/
Other
Comprehensive
Income
Saldo Laba/Retained Earnings
Telah Ditentukan Belum Ditentukan
Penggunaannya/ Penggunaannya/
Appropriated
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Subtotal/
Subtotal
Total/
Total
143.967
49.692
(7.759)
-
28.993
1.004.899
1.219.792
220.456
1.440.248
Balance January 1, 2016/
December 31, 2015
Tambahan modal disetor – neto
-
899
-
-
-
-
899
151
1.050
Additional paid-in capital - net
Laba periode berjalan
-
-
-
-
-
328.282
328.282
34.410
362.692
Profit for the period
Penghasilan komprehensif lain
-
-
(5.939)
-
-
(1.453)
(10.278)
Other comprehensive income
143.967
50.591
(13.698)
-
28.993
1.330.295
1.540.148
253.564
Total penghasilan komprehensif
periode berjalan
(2.886)
(8.825)
1.793.712
Total comprehensive income
for the period
Dividen tunai final tahun 2015
24
-
-
-
-
-
(71.983)
(71.983)
-
(71.983)
Final cash dividends for 2015
Dividen tunai interim pertama tahun 2016
24
-
-
-
-
-
(50.388)
(50.388)
-
(50.388)
First interim cash dividends for 2016
Dividen tunai interim kedua tahun 2016
24
-
-
-
-
-
(71.983)
(71.983)
-
(71.983)
Second interim cash dividends
for 2016
Dividen kas oleh entitas anak
kepada kepentingan nonpengendalinya
24
-
-
-
-
-
-
-
(25.627)
(25.627)
Cash dividends by subsdiaries
to non-controlling interests
-
-
-
-
-
-
-
(15.749)
(15.749)
Reduction capital of
non-controlling interest
143.967
50.591
(13.698)
-
28.993
1.135.941
1.345.794
Penurunan modal kepentingan
nonpengendali
Saldo 30 September 2016
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
212.188
1.557.982
Balance September 30, 2016
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
7
The consolidated financial statements included here in
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Catatan/
Notes
2017
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kepada karyawan
Pembayaran untuk beban usaha
Kas yang diperoleh dari
aktivitas operasi
Penerimaan dari (pembayaran untuk):
Pendapatan keuangan
Biaya keuangan
Pajak penghasilan badan
Kegiatan operasional lainnya
Kas Neto yang Diperoleh dari
Aktivitas Operasi
2016
2.643.119
(1.686.473)
(415.227)
(111.634)
2.244.182
(1.209.157)
(365.086)
(132.601)
429.785
2.175
(7.275)
(129.633)
(39.298)
537.338
31
32
15
2.518
(12.970)
(90.681)
24.881
255.754
461.086
ARUS KAS DARI
AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Perolehan aset tetap
Uang muka pembelian aset tetap
Penurunan modal
kepentingan nonpengendali
Penempatan jaminan
Kas Neto yang Diperoleh (Digunakan)
dari Aktivitas Investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Penerimaan utang bank:
jangka pendek
jangka panjang
Pembayaran utang bank:
jangka pendek
jangka panjang
Penerimaan (Pembayaran) utang sewa beli
Pembayaran dividen kas
Perusahaan
Pembayaran dividen kas
oleh entitas anak kepada
kepentingan nonpengendali
Kas Neto yang Digunakan untuk
Aktivitas Pendanaan
1.580
(72.087)
30.950
11
11
4.562
(58.176)
1.100
489
(15.749)
544
(39.068)
(67.719)
241.808
43.134
13
19
82.034
63.738
(265.497)
(45.710)
2.571
13
19
20
(118.788)
(195.023)
682
(201.554)
24
(194.355)
(21.105)
24
(25.627)
(246.353)
(387.339)
8
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments to employees
Payment for operating expenses
Cash provided by
operating activities
Cash receipts from (payments for):
Finance income
Finance charges
Corporate income taxes
Other operating activities
Net Cash Provided by
Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale of
fixed assets
Acquisition of fixed assets
Advance purchases of fixed assets
Reduction capital of
non-controlling interests
Placement of security deposits
Net Cash Provided (Used) in
Investing Activities
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from bank loans:
short-term
long-term
Payments for bank loans:
short-term
long-term
Receipt (Payments) of hire purchase
Payment cash dividends
by the Company
Payment cash dividends by
subsidiaries to
non-controlling interests
Net Cash Used in
Financing Activities
The consolidated financial statements included here in
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS
KONSOLIDASIAN (lanjutan)
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Catatan/
Notes
2017
KENAIKAN (PENURUNAN) NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN SETARA KAS
2016
(29.667)
913
6.028
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
(5.096)
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
96.510
4
122.963
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
AKHIR PERIODE
67.756
4
123.895
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
9
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM
a.
1.
Pendirian Perusahaan dan Informasi Umum
GENERAL
a.
Establishment of the Company and General
Information
PT Selamat Sempurna Tbk (“Perusahaan”)
didirikan di Indonesia pada tanggal 19 Januari
1976 berdasarkan akta Notaris Ridwan
Suselo, S.H., No. 207. Akta pendirian tersebut
telah disahkan oleh Menteri Kehakiman dalam
Surat Keputusan No. Y.A.5/96/5 tanggal
22 Maret 1976. Anggaran Dasar Perusahaan
telah mengalami beberapa kali perubahan,
terakhir dengan akta Notaris Kamelina, S.H.,
No.19 tanggal 14 Juli 2015 sehubungan
dengan perubahan seluruh anggaran dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan No. 32 dan
33 Tahun 2014 mengenai penyelenggaraan
Rapat Umum Pemegang Saham perusahaan
terbuka dan peraturan direksi dan dewan
komisaris perusahaan publik. Perubahan
anggaran dasar tersebut telah diterima dan
dicatat oleh Kementrian Hukum dan Hak Asasi
Manusia Republik Indonesia dengan Surat No.
AHU-AH.01.03-0956807 tanggal 13 Agustus
2015.
PT Selamat Sempurna Tbk (the “Company”)
was established in Indonesia based on the
Notarial Deed No. 207 of Ridwan Suselo, S.H.,
dated January 19, 1976. The Deed of the
establishment was approved by the Minister of
Justice in its Decision Letter No. Y.A.5/96/5
dated March 22, 1976. The Company’s
Articles of Association has been amended for
several times, the latest of which was covered
by the Notarial Deed No. 19 of Kamelina, S.H.,
dated July 14, 2015 concerning the changes of
the Company’s Articles of Association to
conform with the Regulation of Financial
Service Authority No. 32 and 33 Year 2014
concerning Shareholders’ General Meeting of
listed company and board of directors and
commissioners regulation of public company.
The amendment in the company’s articles of
association was received and recorded by
Directorate General of Department of
Administrative Law and Human Rights of the
Republic of Indonesia as stated in letter
No.AHU-AH.01.03-0956807, dated August 13,
2015.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, terakhir dengan akta
Notaris Kamelina, S.H., No.36 tanggal
18 Oktober 2016 sehubungan dengan
pemecahan nilai nominal saham Perusahaan
dari Rp100 (nilai penuh) per saham menjadi
Rp25 (nilai penuh) per saham, sehingga
mengubah jumlah saham beredar yang
semula 1.439.668.860 menjadi 5.758.675.440.
Perubahan anggaran dasar tersebut telah
diterima dan dicatat oleh Kementrian Hukum
dan Hak Asasi Manusia Republik Indonesia
dengan Surat No. AHU-AH.01.03-091501
tanggal 21 Oktober 2016.
The Company’s Articles of Association has
been amended several times, the latest of
which was drawn up in Notarial Deed No. 36 of
Kamelina, S.H., dated October 18, 2016,
concerning the stock split of par value of stock
from Rp100 (full amount) per share to Rp25
(full amount) per share, subsequently changed
the number of outstanding shares from
1,439,668,860 shares into 5,758,675,440
shares. The amendment in the Company’s
articles of association was received and
recorded
by
Directorate
General
of
Department of Administrative Law and Human
Rights of the Republic of Indonesia as stated
in letter No. AHU-AH.01.03-091501 dated
October 21, 2016.
Sesuai anggaran dasar Perusahaan, ruang
lingkup kegiatan Perusahaan terutama adalah
bergerak dalam bidang industri alat-alat
perlengkapan (suku cadang) dari berbagai
macam alat-alat mesin pabrik dan kendaraan,
dan yang sejenisnya.
In accordance to the Company’s articles of
association, the Company’s scope of activities
mainly comprises of the manufacturing of
machinery spareparts and automotive and its
related products.
10
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
a.
1.
Pendirian Perusahaan dan Informasi Umum
(lanjutan)
GENERAL (continued)
a.
Establishment of the Company and General
Information (continued)
Perusahaan berkedudukan di Jakarta, dengan
kantor pusat di Wisma ADR, Jalan Pluit Raya I
No. 1, Jakarta Utara, sedangkan pabriknya
berlokasi
di
Jakarta
dan
Tangerang.
Perusahaan
memulai
kegiatan
operasi
komersialnya sejak tahun 1980.
The Company is domiciled in Jakarta and its
head office is located at Wisma ADR, Jalan
Pluit Raya I No. 1, North Jakarta, while the
production plant is located in Jakarta and
Tangerang. The Company started its
commercial operations in 1980.
PT Adrindo Intiperkasa adalah entitas induk
dan juga entitas induk terakhir dari
Perusahaan.
PT Adrindo Intiperkasa is the parent entity and
ultimate parent entity of the Company.
b. Penawaran Umum Efek Perusahaan
b.
Company’s Public Offerings
Penerbitan saham:
Issuances shares:
Berdasarkan Surat Ketua Badan Pengawas
Pasar
Modal
(“BAPEPAM”)
No.S-1287/PM/1996 tanggal 13 Agustus 1996,
Perusahaan telah mendapat pernyataan
efektif untuk melakukan penawaran umum
perdana sahamnya kepada masyarakat, yaitu
sejumlah 34.400.000 saham baru, dengan
nilai nominal Rp500 (angka penuh) per saham
dengan harga penawaran sebesar Rp1.700
(angka penuh) per saham.
Based on the Capital Market Supervisory
Agency
(“BAPEPAM”)
Letter
No.S-1287/PM/1996 dated August 13, 1996,
the Company obtained the effective
statement for the initial public offering of its
shares to the public involving 34,400,000
new shares, with par value of Rp500 (full
amount) per share at an offering price of
Rp1,700 (full amount) per share.
Saham-saham tersebut dicatatkan pada Bursa
Efek Jakarta (“BEJ”) dan Bursa Efek Surabaya
(“BES”) (sekarang Bursa Efek Indonesia
(“BEI”)) pada tanggal 9 September 1996. Pada
tahun 1997, sesuai persetujuan Rapat Umum
Pemegang Saham Luar Biasa (“RUPSLB”)
pada tanggal 11 Nopember 1997, Perusahaan
melaksanakan pembagian saham bonus
sebesar Rp41.184 atau sejumlah 82.368.000
saham dengan nilai nominal Rp500 (angka
penuh) per saham, yang seluruhnya berasal
dari agio saham.
All of the shares have been listed at the
Jakarta Stock Exchange (“JSX”) and the
Surabaya Stock Exchange (“SSX”) (currently
Indonesia Stock Exchange (“IDX”)) on
September 9, 1996. In 1997, based on
Shareholders’ Extraordinary General Meeting
(“EGM”) held on November 11, 1997, the
Company issued bonus shares totaling
Rp41,184 or 82,368,000 shares with a par
value of Rp500 (full amount) per share, which
was deducted from the additional paid-in
capital.
Dalam RUPSLB pada tanggal 12 Agustus
1999, para pemegang saham Perusahaan
menyetujui pelaksanaan pembagian saham
bonus sebesar Rp31.483 yang terdiri atas
62.965.760 saham dengan nilai nominal
Rp500 (angka penuh) per saham, yang
berasal dari selisih penilaian kembali asset
tetap.
During the EGM held on August 12, 1999,
the shareholders approved the issuance of
bonus shares totaling Rp31,483, consisting
of 62,965,760 shares with a par value of
Rp500 (full amount) per share, which was
deducted from the revaluation increment in
fixed assets.
11
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
b. Penawaran
(lanjutan)
1.
Umum
Efek
Perusahaan
GENERAL (continued)
b. Company’s Public Offerings (continued)
Penerbitan saham (lanjutan):
Issuances shares (continued):
Dalam RUPSLB yang sama, para pemegang
saham juga menyetujui pemecahan nilai
nominal saham dari Rp500 (angka penuh) per
saham menjadi Rp100 (angka penuh) per
saham serta pemberian kuasa kepada direksi
Perusahaan untuk mengatur pelaksanaannya.
Pemecahan nilai nominal saham tersebut
telah dilakukan melalui PT Kustodian Sentral
Efek Indonesia (“KSEI”), dengan tanggal
pencatatan pada tanggal 10 Juli 2003 dan
jadwal pendistribusian saham pada tanggal
11 Juli 2003. Setelah pembagian saham
bonus dan pemecahan nilai nominal saham
tersebut, jumlah saham ditempatkan dan
disetor
penuh
Perusahaan
adalah
1.298.668.800 saham.
In the same EGM, the shareholders also
approved the change in the Company’s share
par value (stock split) from Rp500 (full
amount) per share to Rp100 (full amount) per
share and authorized the board of directors to
schedule the stock split. The stock split was
executed through PT Kustodian Sentral Efek
Indonesia (“KSEI”), with the recording date on
July 10, 2003 and the shares distribution on
July 11, 2003. After the issuance of bonus
shares and stock splits, total issued and paidin shares of the Company is 1,298,668,800
shares.
Seluruh saham Perusahaan tersebut telah
dicatatkan di BEI.
All of the Company’s shares have been listed
at the IDX.
Penerbitan obligasi:
Issuances bond:
Pada tanggal 27 Juni 2000, Perusahaan
memperoleh pernyataan efektif dari BAPEPAM
untuk melakukan penawaran umum obligasi
dengan jumlah nominal Rp100.000, yang telah
dicatatkan di BES pada tanggal 31 Juli 2000.
Pada tanggal 17 Juli 2005, Perusahaan telah
melunasi seluruh utang obligasi tersebut.
On June 27, 2000, the Company obtained its
effective statement from BAPEPAM to offer
debt securities (bonds payable) to the public
with nominal value of Rp100,000, which were
listed at the SSX on July 31, 2000.
On July 17, 2005, the Company had fully paid
the debt securities (bonds payable).
12
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
b. Penawaran
(lanjutan)
c.
1.
Umum
Efek
Perusahaan
GENERAL (continued)
b. Company’s Public Offerings (continued)
Penerbitan obligasi (lanjutan):
Issuances bond (continued):
Pada tanggal 30 Juni 2010, Perusahaan telah
memperoleh
pernyataan
efektif
dari
BAPEPAM-LK
melalui
surat
No.S5907/BL/2010 dalam rangka Penawaran
Umum Obligasi Selamat Sempurna II Tahun
2010 dengan Tingkat Bunga Tetap (Obligasi
SMSM02), dengan jumlah nominal sebesar
Rp240.000. Obligasi SMSM02 ini merupakan
obligasi berseri yang meliputi Seri A
(SMSM02A) dengan nilai nominal Rp80.000,
jangka waktu 370 hari dengan tingkat bunga
tetap sebesar 8,9% per tahun, Seri B
(SMSM02B) dengan nilai nominal Rp80.000,
jangka waktu 3 tahun dengan tingkat bunga
tetap sebesar 10,3% per tahun dan Seri C
(SMSM02C) dengan nilai nominal Rp80.000,
jangka waktu 5 tahun dengan tingkat bunga
tetap sebesar 10,8% per tahun. Obligasi
SMSM02 tersebut dicatatkan di BEI pada
tanggal 9 Juli 2010. Pada tanggal 17 Juli 2015,
Perusahaan telah melunasi seluruh utang
obligasi tersebut.
On June 30, 2010, the Company obtained its
effective statement from BAPEPAM-LK based
on the Letter No.S-5907/BL/2010 in relation to
Public Offering of Bonds Selamat Sempurna II
Year 2010 with Fixed Interest Rates (Bonds
SMSM02) with nominal value of Rp240,000.
These Bonds SMSM02 are series bonds
consisting of Series A (SMSM02A) with
nominal value of Rp80,000, term of bonds
payable of 370 days and a fixed interest rate of
8.9% per annum, Series B (SMSM02B) with
nominal value of Rp80,000, term of bonds
payable of 3 years and a fixed interest rate of
10.3% per annum and Series C (SMSM02C)
with nominal value of Rp80,000, term of bonds
payable of 5 years and a fixed interest rate of
10.8% per annum. The Bonds SMSM02 have
been listed at the IDX on July 9, 2010. On July
17, 2015, the Company had fully paid the debt
securities (bonds payable).
Komisaris, Direksi dan Karyawan
c.
Pada tanggal 30 September 2017, susunan
dewan komisaris dan direksi Perusahaan
berdasarkan
Pernyataan
Keputusan
Pemegang Saham yang diaktakan dengan
Akta Notaris Kamelina, S.H. No. 2 tanggal 3
Mei 2017 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Direksi
Direktur Utama
Direktur Operasional
Direktur Keuangan
Direktur Teknik
(Independen)
Direktur Pemasaran
Commissioners, Directors and Employees
As of September 30, 2017, the composition of
the Company’s boards of commissioners and
directors based on Statement of Shareholders’
Decision which was notarized with Deed No. 2
of Kamelina, S.H. dated May 3, 2017 is as
follows:
:
:
Surja Hartono
Handi Hidajat Suwardi
:
:
:
:
:
Eddy Hartono
Djojo Hartono
Ang Andri Pribadi
:
:
:
:
:
Lucas Aris Setyapranarka
Rusman Salem
:
:
13
Board of Commissioners
President Commissioner
Independent Commissioner
Board of Directors
President Director
Operational Director
Finance Director
Technical Director
(Independent)
Marketing Director
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
c.
1.
Komisaris, Direksi dan Karyawan (lanjutan)
GENERAL (continued)
c.
As of December 31, 2016, the composition of
the Company’s boards of commissioners and
directors based on Statement of Shareholders’
Decision which was notarized with Deed No.
26 of Kamelina, S.H. dated June 18, 2015 is
as follows:
Pada tanggal 31 Desember 2016, susunan
dewan komisaris dan direksi Perusahaan
berdasarkan
Pernyataan
Keputusan
Pemegang Saham yang diaktakan dengan
Akta Notaris Kamelina, S.H. No. 26 tanggal 18
Juni 2015 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris
Direksi
Direktur Utama
Direktur Teknik
Direktur Keuangan
Direktur Operasional
(Independen)
Direktur Pemasaran
:
:
:
Suryadi
Handi Hidajat Suwardi
Djojo Hartono
:
:
:
:
:
:
Eddy Hartono
Surja Hartono
Ang Andri Pribadi
:
:
:
:
:
Lucas Aris Setyapranarka
Rusman Salem
:
:
:
:
:
Board of Commissioners
President Commissioner
Independent Commissioner
Commissioner
Board of Directors
President Director
Technical Director
Finance Director
Operational Director
(Independent)
Marketing Director
As of September 30, 2017 and December 31,
2016, the composition of the Company’s audit
committee is as follows:
Pada tanggal 30 September 2017 dan 31
Desember 2016, susunan komite audit
Perusahaan adalah sebagai berikut:
Komite Audit
Ketua
Anggota
Anggota
Commissioners, Directors and Employees
(continued)
Handi Hidajat Suwardi
Yose Rizal
Rudy Dharma
Pada tanggal 30 September 2017 dan 31
Desember 2016, total karyawan tetap
Kelompok Usaha, masing-masing adalah
3.205 orang dan 2.922 orang (tidak diaudit).
:
:
:
Audit Committee
Chairman
Member
Member
As of September 30, 2017 and December 31,
2016, the Group has a total of 3,205 and
2,922 employees, respectively (unaudited).
14
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
1.
GENERAL (continued)
Struktur Entitas Anak
Entitas anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Panata Jaya Mandiri
(“PJM”)
d. Subsidiaries’ Structure
Ruang Lingkup
Tahun
Beroperasi
Secara
Komersial/
Commencement
Usaha/
Scope of
Activities
of
Commercial
Operations
Persentase Pemilikan/
Percentage of Ownership
Tempat
Kedudukan/
Domicile
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
Total Aset Sebelum
Eliminasi/
Total Assets Before
Elimination
Dalam Miliar Rupiah/
In Billion Rupiah
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
Industri filter,
terutama untuk
alat-alat berat/
Manufacturing of
filters, particularly for
heavy equipment
1985
Jakarta
70,00%
70,00%
375
373
PT Hydraxle Perkasa
(“HP”)
Industri pembuatan
alat pengangkat dan
komponen kendaraan/
Manufacturing of
hydraulic and
automotive components
1985
Jakarta
51,00%
51,00%
188
165
PT Selamat Sempana
Perkasa (“SSP”)
Industri karet dan
komponen kendaraan/
Manufacturing of
rubber and
automotive components
1990
Tangerang
99,99%
99,99%
90
88
Perdagangan suku
cadang dan
perlengkapannya/
Trading of sparepart and
supplies
1994
Jakarta
99,99%
99,99%
182
174
Investasi/
Investment holding
company
2007
Malaysia
100,00%
100,00%
101
95
Perdagangan suku
cadang dan
perlengkapannya/
Trading of sparepart
and supplies
2006
Medan
99,99%
99,99%
25
24
Perdagangan suku
cadang dan
pelengkapannya/
Trading of sparepart
and supplies
2014
Pekanbaru
65,00%
65,00%
7
7
Industri dan
perdagangan filter untuk
kendaraan dan mesin/
Manufacturing and
trading of filters
for vehicles and
machinery
1978
Malaysia
70,00%
70,00%
188
164
Powerfil Auto Parts
Sdn Bhd
(“Powerfil”)
Perdagangan filter
terutama untuk
alat-alat berat/
Trading of filters
particularly for
heavy equipment
1978
Malaysia
80,00%
80,00%
44
41
Solcrest Pty Ltd
(“Solcrest”)
Perdagangan filter
untuk kendaraan/
Trading of filters
for vehicles
1990
Malaysia
100,00%
100,00%
133
131
PT Prapat Tunggal
Cipta (“PTC”)
Bradke Synergies
Sdn Bhd
(“Bradke”)
Pemilikan tidak langsung
melalui PTC/
Indirect ownership
through PTC
PT Cahaya Mitra
Gemilang (“CMG”)
PT Cahaya Sejahtera
Riau (“CSR”)
Pemilikan tidak langsung
melalui Bradke/
Indirect ownership
through Bradke
Filton Industries
Sdn Bhd
(“Filton”)
15
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
Struktur Entitas Anak (lanjutan)
Entitas anak/
Subsidiaries
Pemilikan tidak langsung
melalui Filton/
Indirect ownership
through Filton
SS Auto
Sdn Bhd
(“SS Auto”)
B.S. Enterprise
Sdn Bhd
(“B.S Enterprise”)
Pemilikan tidak langsung
melalui SS Auto/
Indirect ownership
through SS Auto
SS Auto Sabah
Sdn Bhd
(“SS Auto Sabah”)
B.S. Enterprise
Sdn Bhd
(“B.S Enterprise”)
e.
1.
GENERAL (continued)
d. Subsidiaries’ Structure (continued)
Tahun
Beroperasi
Secara
Komersial/
Commencement
of
Commercial
Operations
Ruang Lingkup
Usaha/
Scope of
Activities
Total Aset Sebelum
Eliminasi/
Total Assets Before
Elimination
Dalam Miliar Rupiah/
In Billion Rupiah
Persentase Pemilikan/
Percentage of Ownership
Tempat
Kedudukan/
Domicile
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
Perdagangan filter
untuk kendaraan/
Trading of filters
for vehicles
1979
Malaysia
70,00%
70,00%
82
67
Industri suku cadang
dan perlengkapannya/
Manufacturing of
sparepart and supplies
2000
Malaysia
51,00%
51,00%
5
4
Perdagangan filter
untuk kendaraan/
Trading of filters
for vehicles
2005
Malaysia
70,00%
70,00%
15
14
Industri suku cadang
dan perlengkapannya/
Manufacturing of
sparepart and supplies
2000
Malaysia
24,50%
24,50%
5
4
PT Hydraxle Perkasa (HP)
PT Hydraxle Perkasa (HP)
Berdasarkan akta Notaris Silvy Solivan, S.H.,
M.Kn., No. 24 tanggal 31 Maret 2016, HP
memutuskan untuk untuk menurunkan modal
ditempatkan dan disetor sebesar Rp32.141
sesuai dengan persentase kepemilikan saham
dari masing-masing pemegang saham.
Based on Notarial deed No. 24 of Silvy
Solivan, S.H., M.Kn., dated March 31, 2016,
HP decide to decrease the shares issued and
fully paid by Rp32,141 based on the
percentage
of
ownership
of
each
shareholders.
Bradke Synergies Sdn Bhd dan Entitas
anak (Bradke)
Bradke
Synergies
Subsidiaries (Bradke)
Berdasarkan Perjanjian Pembelian Saham
tanggal
30
Juni
2015,
Perusahaan
mengakuisisi 100% atau 16.000.000 saham
dengan harga perolehan Rp220.000. Bradke
dan entitas anak bergerak dalam bidang
industri dan perdagangan suku cadang dan
pelengkapannya.
Based on Share Purchase Agreement dated
June 30, 2015, Company acquired 100% or
16,000,000 shares with transfer price
Rp220,000. Bradke and its subsidiaries
engaged in the manufacturing and trading of
sparepart and supplies.
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
Manajemen Perusahaan bertanggung jawab
atas
penyusunan
laporan
keuangan
konsolidasian yang telah diselesaikan dan
diotorisasi untuk terbit sesuai dengan
keputusan direksi pada tanggal 24 Oktober
2017.
Sdn
Bhd
and
Completion of the Consolidated Financial
Statements
The management of the Company is
responsible for the preparation of these
consolidated financial statements which were
completed and authorized to be issued in
accordance with a resolution of the directors
on October 24, 2017.
16
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Laporan keuangan konsolidasian Kelompok Usaha
telah diselesaikan dan disetujui untuk diterbitkan
oleh
Direksi
Perusahaan
pada
tanggal
24 Oktober 2017.
The Group’s consolidated financial statements
were completed and authorized for issue by the
Company’s Board of Directors on October 24,
2017.
Kebijakan akuntansi dan pelaporan keuangan
yang diterapkan oleh Kelompok Usaha sesuai
dengan standar akuntasi keuangan di Indonesia,
yaitu Pernyataan Standar Akuntansi Keuangan
(“PSAK”). Kebijakan akuntansi diterapkan secara
konsisten dalam penyusunan laporan keuangan
konsolidasian untuk tanggal-tanggal 30 September
2017 dan 31 Desember 2016 oleh Kelompok
Usaha.
The accounting and financial reporting policies
adopted by the Group conform to the Indonesian
financial accounting standards, which are based on
Indonesian Statements of Financial Accounting
Standards (“SFAS”). The accounting policies were
applied consistently in the preparation of the
consolidated financial statements as of September
30, 2017 and December 31, 2016 by the Group.
a. Dasar Penyusunan
Konsolidasian
a.
Laporan
Keuangan
Basis of Presentation of the Consolidated
Financial Statements
Laporan keuangan konsolidasian telah disusun
sesuai dengan Standar Akuntansi Keuangan di
Indonesia
(“SAK”),
yang
mencakup
Pernyataan dan Interpretasi yang dikeluarkan
oleh Dewan Standar Akuntansi Keuangan
Ikatan Akuntan Indonesia dan PeraturanPeraturan serta Pedoman Penyajian dan
Pengungkapan Laporan Keuangan yang
diterbitkan oleh Otoritas Jasa Keuangan
(“OJK”).
The consolidated financial statements have
been prepared in accordance with Indonesian
Financial Accounting Standards (“IFAS”),
which
comprise
the
Statements
and
Interpretations issued by the Board of
Financial Accounting Standards of the
Indonesian Institute of Accountants and the
Regulations and Guidelines on Financial
Statement Presentation and Disclosures
issued by Financial Service Authority (“OJK”).
Laporan keuangan konsolidasian disusun
dengan dasar akrual menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan akun-akun tertentu seperti
yang disebutkan dalam catatan atas laporan
keuangan konsolidasian yang relevan.
The consolidated financial statements have
been prepared on an accrual basis using the
historical cost concept of accounting, except
for the consolidated statements of cash flows
and certain accounts which are measured on
the basis disclosed in the relevant notes here
in.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung
dengan mengelompokkan arus kas dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method, which
classifies the cash flows into operating,
investing and financing activities.
Tahun buku Kelompok Usaha adalah tanggal
1 Januari sampai dengan 31 Desember.
The financial reporting period of the Group is
January 1 to December 31.
Mata uang pelaporan yang digunakan pada
laporan keuangan konsolidasian adalah
Rupiah, yang merupakan mata uang
fungsional Perusahaan dan masing-masing
entitas anak.
The reporting currency used in the
consolidated financial statements is the
Indonesian Rupiah, which is the functional
currency of Company and each of
subsidiaries.
17
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (lanjutan)
Perubahan Pernyataan Standar Akuntansi
Keuangan
dan
Interpretasi
Standar
Akuntansi Keuangan
b. Changes to Statements of Financial
Accounting Standards and I
dan entitas anaknya/and its subsidiaries
Laporan keuangan konsolidasian tanggal 30 September 2017
dan untuk periode yang berakhir pada tanggal tersebut
Consolidated financial statements as of September 30, 2017
and for the period then ended
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL
30 SEPTEMEBER 2017 DAN UNTUK PERIODE
YANG BERAKHIR PADA TANGGAL TERSEBUT
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2017
AND FOR THE PERIOD THEN ENDED
Halaman/
Page
Daftar Isi
Table of Contents
Laporan Posisi Keuangan Konsolidasian ......................
1-3
................Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian ..........................
4-5
Consolidated Statement of Profit or Loss
....................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................
6-7
.............. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ...................................
8-9
......................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ........... 10-124 ........... Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI
KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - neto
Pihak berelasi
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Piutang derivatif
Persediaan - neto
Uang muka
Biaya dibayar di muka
Pajak dibayar di muka
TOTAL ASET LANCAR
ASSETS
654.869
60.830
2f,33a
717.867
10.354
1.291
65
3.245
671.902
29.593
6.144
29.513
2f,33c
17
2h,33b,6
7
2i,2k,8
2p,15
3.702
237
5.822
555.341
17.978
2.344
44.232
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties - net
Related parties
Other receivables
Third parties
Related parties
Derivative receivables
Inventories - net
Advances
Prepaid expenses
Prepaid tax
1.454.387
TOTAL CURRENT ASSETS
35.107
19.748
14.828
658.258
63.108
9.304
NON-CURRENT ASSETS
Deferred tax assets
Investment in associate
Non-current financial asset
Fixed assets - net
Advance purchases of fixed assets
Investment property
Other non-current assets
67.756
2e,4
5
1.525.208
96.510
ASET TIDAK LANCAR
Aset pajak tangguhan
Investasi pada entitas asosiasi
Aset keuangan tidak lancar
Aset tetap - neto
Uang muka pembelian aset tetap
Properti investasi
Aset tidak lancar lainnya
25.765
22.036
14.828
679.769
32.159
62.955
15.547
TOTAL ASET TIDAK LANCAR
853.059
800.353
TOTAL NON-CURRENT ASSETS
2.378.267
2.254.740
TOTAL ASSETS
TOTAL ASET
2p,15
2w,9
2w,10
2j,11
2x
12
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
1
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI
KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Utang pajak
Liabilitas imbalan kerja
jangka pendek
Beban akrual
Uang muka penjualan
Liabilitas jangka panjang yang
jatuh tempo dalam satu tahun:
Utang bank jangka panjang
Utang sewa beli
TOTAL LIABILITAS
JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Liabilitas imbalan kerja
jangka panjang
Liabilitas jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam satu tahun:
Utang bank jangka panjang
Utang sewa beli
LIABILITIES
31.218
39.998
24.134
2n,18
16
29.019
37.703
15.011
4.788
1.635
19
20
7.593
2.369
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Taxes payable
Short-term employee
benefits liabilities
Accrued expenses
Advance from customers
Current maturities of
long-term debts:
Long-term bank loans
Hire purchase payables
508.482
TOTAL CURRENT LIABILITIES
124.507
NON-CURRENT LIABILITIES
Long-term employee
benefits liabilities
38.118
3.578
Long-term debts - net of
current maturities:
Long-term bank loans
Hire purchase payables
81.808
13
14
105.497
187.309
30.740
2f,33b
213.074
32.744
2.515
33.858
2f,33c
2p,15
9.928
122
55.422
438.003
130.652
38.346
6.883
2n,18
19
20
TOTAL LIABILITAS
JANGKA PANJANG
175.881
166.203
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
613.884
674.685
TOTAL LIABILITIES
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
2
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI
KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
EKUITAS
EQUITY
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham - nilai nominal
Rp25 (angka penuh) per saham
Modal dasar - 8.000.000.000 saham
Modal ditempatkan dan disetor
penuh - 5.758.675.440 saham
Tambahan modal disetor - neto
Komponen lainnya dari ekuitas
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
28.993
1.312.575
28.993
1.163.895
EQUITY ATTRIBUTABLE TO
OWNERS OF THE
PARENT
Share capital - Rp25 (full amount)
par value per share
Authorized - 8,000,000,000 shares
Issued and fully paid capital 5,758,675,440 shares
Additional paid-in capital - net
Other components of equity
Retained earnings
Appropriated
Unappropriated
Total
1.538.985
1.377.763
Total
202.292
NON-CONTROLLING INTERESTS
KEPENTINGAN NONPENGENDALI
143.967
49.899
3.551
225.398
21
2g,22
2c,23
143.967
49.899
(8.991)
TOTAL EKUITAS
1.764.383
1.580.055
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
2.378.267
2.254.740
TOTAL LIABILITIES AND EQUITY
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
3
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Tiga bulan yang berakhir/
Sembilan bulan yang berakhir/
Three months ended
Nine months ended
Catatan/
2017
2016
Notes
2017
2016
PENJUALAN NETO
889.414
705.239
25
2.383.253
2.043.722
BEBAN POKOK PENJUALAN
(632.516)
(477.650)
26
(1.687.474)
(1.396.676)
LABA BRUTO
256.898
227.589
Beban penjualan
(42.660)
(39.641)
Beban umum dan administrasi
Pendapatan operasi lainnya
Beban operasi lainnya
(29.587)
8.872
3.543
(31.147)
19.278
(3.187)
LABA USAHA
Penghasilan keuangan
Biaya keuangan
Bagian laba neto
entitas asosiasi
197.066
833
(2.607)
695.779
647.046
27
(129.246)
(121.557)
28
29
30
(88.811)
33.888
(617)
(96.529)
58.721
(15.642)
510.993
472.039
172.892
NET SALES
COST OF GOODS SOLD
GROSS PROFIT
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
OPERATING PROFIT
820
(3.735)
31
32
2.175
(7.275)
2.518
(12.655)
917
1.235
2w,9
2.288
2.476
Finance income
Finance charges
Equity in net income of
an associated company
LABA SEBELUM
PAJAK PENGHASILAN
196.209
171.212
508.181
464.378
PROFIT BEFORE
INCOME TAX
Beban pajak penghasilan - neto
(47.652)
(36.842)
(120.932)
(101.686)
LABA PERIODE BERJALAN
148.557
387.249
362.692
2p,15
134.370
PENGHASILAN KOMPREHENSIF
LAIN
Pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali atas
liabilitas imbalan kerja
Bagian penghasilan komprehensif lain
dari entitas asosiasi
Pajak penghasilan terkait
TOTAL PENGHASILAN
KOMPREHENSIF PERIODE
BERJALAN
PROFIT FOR THE PERIOD
OTHER COMPREHENSIVE
INCOME
1.830
(996)
(457)
(2)
(1.372)
Item that will not be reclassified
to profit or loss:
Remeasurement of
(2.987) employee benefits liability
Share of other comprehensive
income of associate
Related income tax
Item that may be reclassified
subsequently to profit or loss:
Exchange differences on
translation of the accounts
(7.291)
of foreign operations
Related income tax
5.490
-
Pos yang akan direklasifikasi
ke laba rugi:
Selisih kurs atas penjabaran akunakun kegiatan usaha luar negeri
Pajak penghasilan terkait
Income tax expenses - net
7.275
(1.818)
(8.807)
-
20.829
(5.207)
6.830
(9.803)
19.738
155.387
124.567
406.987
(10.278)
352.414
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
4
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE
INCOME (continued)
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Tiga bulan yang berakhir/
Sembilan bulan yang berakhir/
Three months ended
Nine months ended
Catatan/
2017
2016
Notes
2017
2016
Laba periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
133.958
14.599
119.983
14.387
Total
148.557
134.370
23
346.521
40.728
328.282
34.410
Profit for the period
attributable to:
Owners of the parent entity
Non-controlling interests
387.249
362.692
Total
Total penghasilan komprehensif
periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
139.382
16.005
112.664
11.903
362.776
44.211
319.457
32.957
Total comprehensive income
for the period attributable to:
Owners of the parent entity
Non-controlling interests
Total
155.387
124.567
406.987
352.414
Total
57
Earnings per share
attributable to owners
of the parent entity
Laba per saham
yang dapat diatribusikan
kepada pemilik entitas induk
23
21
2q,35
60
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
5
The original consolidated financial statements included herein are in Indonesian language.
PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Parent
Komponen Ekuitas Lainnya/
Other Components of Equity
Catatan/
Notes
Saldo 1 Januari 2017/
31 Desember 2016
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Difference Due
to Translation
of Financial
Statements
Tambahan
Modal
Disetor/
Additional
Paid-in Capital
Penghasilan
Komprehensif
Lainnya/
Other
Comprehensive
Income
Saldo Laba/Retained Earnings
Telah Ditentukan Belum Ditentukan
Penggunaannya/ Penggunaannya/
Appropriated
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Subtotal/
Subtotal
Total/
Total
143.967
49.899
(9.890)
899
28.993
1.163.895
1.377.763
202.292
1.580.055
Balance January 1, 2017/
December 31, 2016
Laba periode berjalan
-
-
-
-
-
346.521
346.521
40.728
387.249
Profit for the period
Penghasilan komprehensif lain
-
-
12.542
-
-
3.713
16.255
3.483
19.738
Other comprehensive income
143.967
49.899
2.652
899
28.993
1.514.129
1.740.539
246.503
1.987.042
Total comprehensive income
for the period
Total penghasilan komprehensif
periode berjalan
Dividen tunai final tahun 2016
24
-
-
-
-
-
(57.587)
(57.587)
-
(57.587)
Final cash dividends for 2016
Dividen tunai interim pertama tahun 2017
24
-
-
-
-
-
(57.587)
(57.587)
-
(57.587)
First interim cash dividends for 2017
Dividen tunai interim kedua tahun 2017
24
-
-
-
-
-
(86.380)
(86.380)
-
(86.380) Second interim cash dividends for 2017
Dividen kas oleh entitas anak
kepada kepentingan nonpengendalinya
24
-
-
-
-
-
-
-
143.967
49.899
2.652
899
28.993
1.312.575
1.538.985
Saldo 30 September 2017
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
(21.105)
225.398
(21.105)
1.764.383
Cash dividends by subsdiaries
to their non-controlling interests
Balance September 30, 2017
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
6
The original consolidated financial statements included herein are in Indonesian language.
PT SELAMAT SEMPURNA Tbk DAN DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan)
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY (continued)
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Parent
Komponen Ekuitas Lainnya/
Other Components of Equity
Catatan/
Notes
Saldo 1 Januari 2016/
31 Desember 2015
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Difference Due
to Translation
of Financial
Statements
Tambahan
Modal
Disetor/
Additional
Paid-in Capital
Penghasilan
Komprehensif
Lainnya/
Other
Comprehensive
Income
Saldo Laba/Retained Earnings
Telah Ditentukan Belum Ditentukan
Penggunaannya/ Penggunaannya/
Appropriated
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Subtotal/
Subtotal
Total/
Total
143.967
49.692
(7.759)
-
28.993
1.004.899
1.219.792
220.456
1.440.248
Balance January 1, 2016/
December 31, 2015
Tambahan modal disetor – neto
-
899
-
-
-
-
899
151
1.050
Additional paid-in capital - net
Laba periode berjalan
-
-
-
-
-
328.282
328.282
34.410
362.692
Profit for the period
Penghasilan komprehensif lain
-
-
(5.939)
-
-
(1.453)
(10.278)
Other comprehensive income
143.967
50.591
(13.698)
-
28.993
1.330.295
1.540.148
253.564
Total penghasilan komprehensif
periode berjalan
(2.886)
(8.825)
1.793.712
Total comprehensive income
for the period
Dividen tunai final tahun 2015
24
-
-
-
-
-
(71.983)
(71.983)
-
(71.983)
Final cash dividends for 2015
Dividen tunai interim pertama tahun 2016
24
-
-
-
-
-
(50.388)
(50.388)
-
(50.388)
First interim cash dividends for 2016
Dividen tunai interim kedua tahun 2016
24
-
-
-
-
-
(71.983)
(71.983)
-
(71.983)
Second interim cash dividends
for 2016
Dividen kas oleh entitas anak
kepada kepentingan nonpengendalinya
24
-
-
-
-
-
-
-
(25.627)
(25.627)
Cash dividends by subsdiaries
to non-controlling interests
-
-
-
-
-
-
-
(15.749)
(15.749)
Reduction capital of
non-controlling interest
143.967
50.591
(13.698)
-
28.993
1.135.941
1.345.794
Penurunan modal kepentingan
nonpengendali
Saldo 30 September 2016
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
212.188
1.557.982
Balance September 30, 2016
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
7
The consolidated financial statements included here in
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Catatan/
Notes
2017
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kepada karyawan
Pembayaran untuk beban usaha
Kas yang diperoleh dari
aktivitas operasi
Penerimaan dari (pembayaran untuk):
Pendapatan keuangan
Biaya keuangan
Pajak penghasilan badan
Kegiatan operasional lainnya
Kas Neto yang Diperoleh dari
Aktivitas Operasi
2016
2.643.119
(1.686.473)
(415.227)
(111.634)
2.244.182
(1.209.157)
(365.086)
(132.601)
429.785
2.175
(7.275)
(129.633)
(39.298)
537.338
31
32
15
2.518
(12.970)
(90.681)
24.881
255.754
461.086
ARUS KAS DARI
AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Perolehan aset tetap
Uang muka pembelian aset tetap
Penurunan modal
kepentingan nonpengendali
Penempatan jaminan
Kas Neto yang Diperoleh (Digunakan)
dari Aktivitas Investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Penerimaan utang bank:
jangka pendek
jangka panjang
Pembayaran utang bank:
jangka pendek
jangka panjang
Penerimaan (Pembayaran) utang sewa beli
Pembayaran dividen kas
Perusahaan
Pembayaran dividen kas
oleh entitas anak kepada
kepentingan nonpengendali
Kas Neto yang Digunakan untuk
Aktivitas Pendanaan
1.580
(72.087)
30.950
11
11
4.562
(58.176)
1.100
489
(15.749)
544
(39.068)
(67.719)
241.808
43.134
13
19
82.034
63.738
(265.497)
(45.710)
2.571
13
19
20
(118.788)
(195.023)
682
(201.554)
24
(194.355)
(21.105)
24
(25.627)
(246.353)
(387.339)
8
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments to employees
Payment for operating expenses
Cash provided by
operating activities
Cash receipts from (payments for):
Finance income
Finance charges
Corporate income taxes
Other operating activities
Net Cash Provided by
Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale of
fixed assets
Acquisition of fixed assets
Advance purchases of fixed assets
Reduction capital of
non-controlling interests
Placement of security deposits
Net Cash Provided (Used) in
Investing Activities
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from bank loans:
short-term
long-term
Payments for bank loans:
short-term
long-term
Receipt (Payments) of hire purchase
Payment cash dividends
by the Company
Payment cash dividends by
subsidiaries to
non-controlling interests
Net Cash Used in
Financing Activities
The consolidated financial statements included here in
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
For the Period Ended September 30, 2017
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS
KONSOLIDASIAN (lanjutan)
Untuk Periode yang Berakhir pada Tanggal
30 September 2017
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Periode yang Berakhir pada Tanggal 30 September/
Period Ended September 30,
Catatan/
Notes
2017
KENAIKAN (PENURUNAN) NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN SETARA KAS
2016
(29.667)
913
6.028
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
(5.096)
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
96.510
4
122.963
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
AKHIR PERIODE
67.756
4
123.895
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
9
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM
a.
1.
Pendirian Perusahaan dan Informasi Umum
GENERAL
a.
Establishment of the Company and General
Information
PT Selamat Sempurna Tbk (“Perusahaan”)
didirikan di Indonesia pada tanggal 19 Januari
1976 berdasarkan akta Notaris Ridwan
Suselo, S.H., No. 207. Akta pendirian tersebut
telah disahkan oleh Menteri Kehakiman dalam
Surat Keputusan No. Y.A.5/96/5 tanggal
22 Maret 1976. Anggaran Dasar Perusahaan
telah mengalami beberapa kali perubahan,
terakhir dengan akta Notaris Kamelina, S.H.,
No.19 tanggal 14 Juli 2015 sehubungan
dengan perubahan seluruh anggaran dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan No. 32 dan
33 Tahun 2014 mengenai penyelenggaraan
Rapat Umum Pemegang Saham perusahaan
terbuka dan peraturan direksi dan dewan
komisaris perusahaan publik. Perubahan
anggaran dasar tersebut telah diterima dan
dicatat oleh Kementrian Hukum dan Hak Asasi
Manusia Republik Indonesia dengan Surat No.
AHU-AH.01.03-0956807 tanggal 13 Agustus
2015.
PT Selamat Sempurna Tbk (the “Company”)
was established in Indonesia based on the
Notarial Deed No. 207 of Ridwan Suselo, S.H.,
dated January 19, 1976. The Deed of the
establishment was approved by the Minister of
Justice in its Decision Letter No. Y.A.5/96/5
dated March 22, 1976. The Company’s
Articles of Association has been amended for
several times, the latest of which was covered
by the Notarial Deed No. 19 of Kamelina, S.H.,
dated July 14, 2015 concerning the changes of
the Company’s Articles of Association to
conform with the Regulation of Financial
Service Authority No. 32 and 33 Year 2014
concerning Shareholders’ General Meeting of
listed company and board of directors and
commissioners regulation of public company.
The amendment in the company’s articles of
association was received and recorded by
Directorate General of Department of
Administrative Law and Human Rights of the
Republic of Indonesia as stated in letter
No.AHU-AH.01.03-0956807, dated August 13,
2015.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, terakhir dengan akta
Notaris Kamelina, S.H., No.36 tanggal
18 Oktober 2016 sehubungan dengan
pemecahan nilai nominal saham Perusahaan
dari Rp100 (nilai penuh) per saham menjadi
Rp25 (nilai penuh) per saham, sehingga
mengubah jumlah saham beredar yang
semula 1.439.668.860 menjadi 5.758.675.440.
Perubahan anggaran dasar tersebut telah
diterima dan dicatat oleh Kementrian Hukum
dan Hak Asasi Manusia Republik Indonesia
dengan Surat No. AHU-AH.01.03-091501
tanggal 21 Oktober 2016.
The Company’s Articles of Association has
been amended several times, the latest of
which was drawn up in Notarial Deed No. 36 of
Kamelina, S.H., dated October 18, 2016,
concerning the stock split of par value of stock
from Rp100 (full amount) per share to Rp25
(full amount) per share, subsequently changed
the number of outstanding shares from
1,439,668,860 shares into 5,758,675,440
shares. The amendment in the Company’s
articles of association was received and
recorded
by
Directorate
General
of
Department of Administrative Law and Human
Rights of the Republic of Indonesia as stated
in letter No. AHU-AH.01.03-091501 dated
October 21, 2016.
Sesuai anggaran dasar Perusahaan, ruang
lingkup kegiatan Perusahaan terutama adalah
bergerak dalam bidang industri alat-alat
perlengkapan (suku cadang) dari berbagai
macam alat-alat mesin pabrik dan kendaraan,
dan yang sejenisnya.
In accordance to the Company’s articles of
association, the Company’s scope of activities
mainly comprises of the manufacturing of
machinery spareparts and automotive and its
related products.
10
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
a.
1.
Pendirian Perusahaan dan Informasi Umum
(lanjutan)
GENERAL (continued)
a.
Establishment of the Company and General
Information (continued)
Perusahaan berkedudukan di Jakarta, dengan
kantor pusat di Wisma ADR, Jalan Pluit Raya I
No. 1, Jakarta Utara, sedangkan pabriknya
berlokasi
di
Jakarta
dan
Tangerang.
Perusahaan
memulai
kegiatan
operasi
komersialnya sejak tahun 1980.
The Company is domiciled in Jakarta and its
head office is located at Wisma ADR, Jalan
Pluit Raya I No. 1, North Jakarta, while the
production plant is located in Jakarta and
Tangerang. The Company started its
commercial operations in 1980.
PT Adrindo Intiperkasa adalah entitas induk
dan juga entitas induk terakhir dari
Perusahaan.
PT Adrindo Intiperkasa is the parent entity and
ultimate parent entity of the Company.
b. Penawaran Umum Efek Perusahaan
b.
Company’s Public Offerings
Penerbitan saham:
Issuances shares:
Berdasarkan Surat Ketua Badan Pengawas
Pasar
Modal
(“BAPEPAM”)
No.S-1287/PM/1996 tanggal 13 Agustus 1996,
Perusahaan telah mendapat pernyataan
efektif untuk melakukan penawaran umum
perdana sahamnya kepada masyarakat, yaitu
sejumlah 34.400.000 saham baru, dengan
nilai nominal Rp500 (angka penuh) per saham
dengan harga penawaran sebesar Rp1.700
(angka penuh) per saham.
Based on the Capital Market Supervisory
Agency
(“BAPEPAM”)
Letter
No.S-1287/PM/1996 dated August 13, 1996,
the Company obtained the effective
statement for the initial public offering of its
shares to the public involving 34,400,000
new shares, with par value of Rp500 (full
amount) per share at an offering price of
Rp1,700 (full amount) per share.
Saham-saham tersebut dicatatkan pada Bursa
Efek Jakarta (“BEJ”) dan Bursa Efek Surabaya
(“BES”) (sekarang Bursa Efek Indonesia
(“BEI”)) pada tanggal 9 September 1996. Pada
tahun 1997, sesuai persetujuan Rapat Umum
Pemegang Saham Luar Biasa (“RUPSLB”)
pada tanggal 11 Nopember 1997, Perusahaan
melaksanakan pembagian saham bonus
sebesar Rp41.184 atau sejumlah 82.368.000
saham dengan nilai nominal Rp500 (angka
penuh) per saham, yang seluruhnya berasal
dari agio saham.
All of the shares have been listed at the
Jakarta Stock Exchange (“JSX”) and the
Surabaya Stock Exchange (“SSX”) (currently
Indonesia Stock Exchange (“IDX”)) on
September 9, 1996. In 1997, based on
Shareholders’ Extraordinary General Meeting
(“EGM”) held on November 11, 1997, the
Company issued bonus shares totaling
Rp41,184 or 82,368,000 shares with a par
value of Rp500 (full amount) per share, which
was deducted from the additional paid-in
capital.
Dalam RUPSLB pada tanggal 12 Agustus
1999, para pemegang saham Perusahaan
menyetujui pelaksanaan pembagian saham
bonus sebesar Rp31.483 yang terdiri atas
62.965.760 saham dengan nilai nominal
Rp500 (angka penuh) per saham, yang
berasal dari selisih penilaian kembali asset
tetap.
During the EGM held on August 12, 1999,
the shareholders approved the issuance of
bonus shares totaling Rp31,483, consisting
of 62,965,760 shares with a par value of
Rp500 (full amount) per share, which was
deducted from the revaluation increment in
fixed assets.
11
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
b. Penawaran
(lanjutan)
1.
Umum
Efek
Perusahaan
GENERAL (continued)
b. Company’s Public Offerings (continued)
Penerbitan saham (lanjutan):
Issuances shares (continued):
Dalam RUPSLB yang sama, para pemegang
saham juga menyetujui pemecahan nilai
nominal saham dari Rp500 (angka penuh) per
saham menjadi Rp100 (angka penuh) per
saham serta pemberian kuasa kepada direksi
Perusahaan untuk mengatur pelaksanaannya.
Pemecahan nilai nominal saham tersebut
telah dilakukan melalui PT Kustodian Sentral
Efek Indonesia (“KSEI”), dengan tanggal
pencatatan pada tanggal 10 Juli 2003 dan
jadwal pendistribusian saham pada tanggal
11 Juli 2003. Setelah pembagian saham
bonus dan pemecahan nilai nominal saham
tersebut, jumlah saham ditempatkan dan
disetor
penuh
Perusahaan
adalah
1.298.668.800 saham.
In the same EGM, the shareholders also
approved the change in the Company’s share
par value (stock split) from Rp500 (full
amount) per share to Rp100 (full amount) per
share and authorized the board of directors to
schedule the stock split. The stock split was
executed through PT Kustodian Sentral Efek
Indonesia (“KSEI”), with the recording date on
July 10, 2003 and the shares distribution on
July 11, 2003. After the issuance of bonus
shares and stock splits, total issued and paidin shares of the Company is 1,298,668,800
shares.
Seluruh saham Perusahaan tersebut telah
dicatatkan di BEI.
All of the Company’s shares have been listed
at the IDX.
Penerbitan obligasi:
Issuances bond:
Pada tanggal 27 Juni 2000, Perusahaan
memperoleh pernyataan efektif dari BAPEPAM
untuk melakukan penawaran umum obligasi
dengan jumlah nominal Rp100.000, yang telah
dicatatkan di BES pada tanggal 31 Juli 2000.
Pada tanggal 17 Juli 2005, Perusahaan telah
melunasi seluruh utang obligasi tersebut.
On June 27, 2000, the Company obtained its
effective statement from BAPEPAM to offer
debt securities (bonds payable) to the public
with nominal value of Rp100,000, which were
listed at the SSX on July 31, 2000.
On July 17, 2005, the Company had fully paid
the debt securities (bonds payable).
12
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
b. Penawaran
(lanjutan)
c.
1.
Umum
Efek
Perusahaan
GENERAL (continued)
b. Company’s Public Offerings (continued)
Penerbitan obligasi (lanjutan):
Issuances bond (continued):
Pada tanggal 30 Juni 2010, Perusahaan telah
memperoleh
pernyataan
efektif
dari
BAPEPAM-LK
melalui
surat
No.S5907/BL/2010 dalam rangka Penawaran
Umum Obligasi Selamat Sempurna II Tahun
2010 dengan Tingkat Bunga Tetap (Obligasi
SMSM02), dengan jumlah nominal sebesar
Rp240.000. Obligasi SMSM02 ini merupakan
obligasi berseri yang meliputi Seri A
(SMSM02A) dengan nilai nominal Rp80.000,
jangka waktu 370 hari dengan tingkat bunga
tetap sebesar 8,9% per tahun, Seri B
(SMSM02B) dengan nilai nominal Rp80.000,
jangka waktu 3 tahun dengan tingkat bunga
tetap sebesar 10,3% per tahun dan Seri C
(SMSM02C) dengan nilai nominal Rp80.000,
jangka waktu 5 tahun dengan tingkat bunga
tetap sebesar 10,8% per tahun. Obligasi
SMSM02 tersebut dicatatkan di BEI pada
tanggal 9 Juli 2010. Pada tanggal 17 Juli 2015,
Perusahaan telah melunasi seluruh utang
obligasi tersebut.
On June 30, 2010, the Company obtained its
effective statement from BAPEPAM-LK based
on the Letter No.S-5907/BL/2010 in relation to
Public Offering of Bonds Selamat Sempurna II
Year 2010 with Fixed Interest Rates (Bonds
SMSM02) with nominal value of Rp240,000.
These Bonds SMSM02 are series bonds
consisting of Series A (SMSM02A) with
nominal value of Rp80,000, term of bonds
payable of 370 days and a fixed interest rate of
8.9% per annum, Series B (SMSM02B) with
nominal value of Rp80,000, term of bonds
payable of 3 years and a fixed interest rate of
10.3% per annum and Series C (SMSM02C)
with nominal value of Rp80,000, term of bonds
payable of 5 years and a fixed interest rate of
10.8% per annum. The Bonds SMSM02 have
been listed at the IDX on July 9, 2010. On July
17, 2015, the Company had fully paid the debt
securities (bonds payable).
Komisaris, Direksi dan Karyawan
c.
Pada tanggal 30 September 2017, susunan
dewan komisaris dan direksi Perusahaan
berdasarkan
Pernyataan
Keputusan
Pemegang Saham yang diaktakan dengan
Akta Notaris Kamelina, S.H. No. 2 tanggal 3
Mei 2017 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Direksi
Direktur Utama
Direktur Operasional
Direktur Keuangan
Direktur Teknik
(Independen)
Direktur Pemasaran
Commissioners, Directors and Employees
As of September 30, 2017, the composition of
the Company’s boards of commissioners and
directors based on Statement of Shareholders’
Decision which was notarized with Deed No. 2
of Kamelina, S.H. dated May 3, 2017 is as
follows:
:
:
Surja Hartono
Handi Hidajat Suwardi
:
:
:
:
:
Eddy Hartono
Djojo Hartono
Ang Andri Pribadi
:
:
:
:
:
Lucas Aris Setyapranarka
Rusman Salem
:
:
13
Board of Commissioners
President Commissioner
Independent Commissioner
Board of Directors
President Director
Operational Director
Finance Director
Technical Director
(Independent)
Marketing Director
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
c.
1.
Komisaris, Direksi dan Karyawan (lanjutan)
GENERAL (continued)
c.
As of December 31, 2016, the composition of
the Company’s boards of commissioners and
directors based on Statement of Shareholders’
Decision which was notarized with Deed No.
26 of Kamelina, S.H. dated June 18, 2015 is
as follows:
Pada tanggal 31 Desember 2016, susunan
dewan komisaris dan direksi Perusahaan
berdasarkan
Pernyataan
Keputusan
Pemegang Saham yang diaktakan dengan
Akta Notaris Kamelina, S.H. No. 26 tanggal 18
Juni 2015 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris
Direksi
Direktur Utama
Direktur Teknik
Direktur Keuangan
Direktur Operasional
(Independen)
Direktur Pemasaran
:
:
:
Suryadi
Handi Hidajat Suwardi
Djojo Hartono
:
:
:
:
:
:
Eddy Hartono
Surja Hartono
Ang Andri Pribadi
:
:
:
:
:
Lucas Aris Setyapranarka
Rusman Salem
:
:
:
:
:
Board of Commissioners
President Commissioner
Independent Commissioner
Commissioner
Board of Directors
President Director
Technical Director
Finance Director
Operational Director
(Independent)
Marketing Director
As of September 30, 2017 and December 31,
2016, the composition of the Company’s audit
committee is as follows:
Pada tanggal 30 September 2017 dan 31
Desember 2016, susunan komite audit
Perusahaan adalah sebagai berikut:
Komite Audit
Ketua
Anggota
Anggota
Commissioners, Directors and Employees
(continued)
Handi Hidajat Suwardi
Yose Rizal
Rudy Dharma
Pada tanggal 30 September 2017 dan 31
Desember 2016, total karyawan tetap
Kelompok Usaha, masing-masing adalah
3.205 orang dan 2.922 orang (tidak diaudit).
:
:
:
Audit Committee
Chairman
Member
Member
As of September 30, 2017 and December 31,
2016, the Group has a total of 3,205 and
2,922 employees, respectively (unaudited).
14
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
1.
GENERAL (continued)
Struktur Entitas Anak
Entitas anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Panata Jaya Mandiri
(“PJM”)
d. Subsidiaries’ Structure
Ruang Lingkup
Tahun
Beroperasi
Secara
Komersial/
Commencement
Usaha/
Scope of
Activities
of
Commercial
Operations
Persentase Pemilikan/
Percentage of Ownership
Tempat
Kedudukan/
Domicile
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
Total Aset Sebelum
Eliminasi/
Total Assets Before
Elimination
Dalam Miliar Rupiah/
In Billion Rupiah
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
Industri filter,
terutama untuk
alat-alat berat/
Manufacturing of
filters, particularly for
heavy equipment
1985
Jakarta
70,00%
70,00%
375
373
PT Hydraxle Perkasa
(“HP”)
Industri pembuatan
alat pengangkat dan
komponen kendaraan/
Manufacturing of
hydraulic and
automotive components
1985
Jakarta
51,00%
51,00%
188
165
PT Selamat Sempana
Perkasa (“SSP”)
Industri karet dan
komponen kendaraan/
Manufacturing of
rubber and
automotive components
1990
Tangerang
99,99%
99,99%
90
88
Perdagangan suku
cadang dan
perlengkapannya/
Trading of sparepart and
supplies
1994
Jakarta
99,99%
99,99%
182
174
Investasi/
Investment holding
company
2007
Malaysia
100,00%
100,00%
101
95
Perdagangan suku
cadang dan
perlengkapannya/
Trading of sparepart
and supplies
2006
Medan
99,99%
99,99%
25
24
Perdagangan suku
cadang dan
pelengkapannya/
Trading of sparepart
and supplies
2014
Pekanbaru
65,00%
65,00%
7
7
Industri dan
perdagangan filter untuk
kendaraan dan mesin/
Manufacturing and
trading of filters
for vehicles and
machinery
1978
Malaysia
70,00%
70,00%
188
164
Powerfil Auto Parts
Sdn Bhd
(“Powerfil”)
Perdagangan filter
terutama untuk
alat-alat berat/
Trading of filters
particularly for
heavy equipment
1978
Malaysia
80,00%
80,00%
44
41
Solcrest Pty Ltd
(“Solcrest”)
Perdagangan filter
untuk kendaraan/
Trading of filters
for vehicles
1990
Malaysia
100,00%
100,00%
133
131
PT Prapat Tunggal
Cipta (“PTC”)
Bradke Synergies
Sdn Bhd
(“Bradke”)
Pemilikan tidak langsung
melalui PTC/
Indirect ownership
through PTC
PT Cahaya Mitra
Gemilang (“CMG”)
PT Cahaya Sejahtera
Riau (“CSR”)
Pemilikan tidak langsung
melalui Bradke/
Indirect ownership
through Bradke
Filton Industries
Sdn Bhd
(“Filton”)
15
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
Struktur Entitas Anak (lanjutan)
Entitas anak/
Subsidiaries
Pemilikan tidak langsung
melalui Filton/
Indirect ownership
through Filton
SS Auto
Sdn Bhd
(“SS Auto”)
B.S. Enterprise
Sdn Bhd
(“B.S Enterprise”)
Pemilikan tidak langsung
melalui SS Auto/
Indirect ownership
through SS Auto
SS Auto Sabah
Sdn Bhd
(“SS Auto Sabah”)
B.S. Enterprise
Sdn Bhd
(“B.S Enterprise”)
e.
1.
GENERAL (continued)
d. Subsidiaries’ Structure (continued)
Tahun
Beroperasi
Secara
Komersial/
Commencement
of
Commercial
Operations
Ruang Lingkup
Usaha/
Scope of
Activities
Total Aset Sebelum
Eliminasi/
Total Assets Before
Elimination
Dalam Miliar Rupiah/
In Billion Rupiah
Persentase Pemilikan/
Percentage of Ownership
Tempat
Kedudukan/
Domicile
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
30 Sep. 2017/
Sep. 30, 2017
31 Des. 2016/
Dec. 31, 2016
Perdagangan filter
untuk kendaraan/
Trading of filters
for vehicles
1979
Malaysia
70,00%
70,00%
82
67
Industri suku cadang
dan perlengkapannya/
Manufacturing of
sparepart and supplies
2000
Malaysia
51,00%
51,00%
5
4
Perdagangan filter
untuk kendaraan/
Trading of filters
for vehicles
2005
Malaysia
70,00%
70,00%
15
14
Industri suku cadang
dan perlengkapannya/
Manufacturing of
sparepart and supplies
2000
Malaysia
24,50%
24,50%
5
4
PT Hydraxle Perkasa (HP)
PT Hydraxle Perkasa (HP)
Berdasarkan akta Notaris Silvy Solivan, S.H.,
M.Kn., No. 24 tanggal 31 Maret 2016, HP
memutuskan untuk untuk menurunkan modal
ditempatkan dan disetor sebesar Rp32.141
sesuai dengan persentase kepemilikan saham
dari masing-masing pemegang saham.
Based on Notarial deed No. 24 of Silvy
Solivan, S.H., M.Kn., dated March 31, 2016,
HP decide to decrease the shares issued and
fully paid by Rp32,141 based on the
percentage
of
ownership
of
each
shareholders.
Bradke Synergies Sdn Bhd dan Entitas
anak (Bradke)
Bradke
Synergies
Subsidiaries (Bradke)
Berdasarkan Perjanjian Pembelian Saham
tanggal
30
Juni
2015,
Perusahaan
mengakuisisi 100% atau 16.000.000 saham
dengan harga perolehan Rp220.000. Bradke
dan entitas anak bergerak dalam bidang
industri dan perdagangan suku cadang dan
pelengkapannya.
Based on Share Purchase Agreement dated
June 30, 2015, Company acquired 100% or
16,000,000 shares with transfer price
Rp220,000. Bradke and its subsidiaries
engaged in the manufacturing and trading of
sparepart and supplies.
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
Manajemen Perusahaan bertanggung jawab
atas
penyusunan
laporan
keuangan
konsolidasian yang telah diselesaikan dan
diotorisasi untuk terbit sesuai dengan
keputusan direksi pada tanggal 24 Oktober
2017.
Sdn
Bhd
and
Completion of the Consolidated Financial
Statements
The management of the Company is
responsible for the preparation of these
consolidated financial statements which were
completed and authorized to be issued in
accordance with a resolution of the directors
on October 24, 2017.
16
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Laporan keuangan konsolidasian Kelompok Usaha
telah diselesaikan dan disetujui untuk diterbitkan
oleh
Direksi
Perusahaan
pada
tanggal
24 Oktober 2017.
The Group’s consolidated financial statements
were completed and authorized for issue by the
Company’s Board of Directors on October 24,
2017.
Kebijakan akuntansi dan pelaporan keuangan
yang diterapkan oleh Kelompok Usaha sesuai
dengan standar akuntasi keuangan di Indonesia,
yaitu Pernyataan Standar Akuntansi Keuangan
(“PSAK”). Kebijakan akuntansi diterapkan secara
konsisten dalam penyusunan laporan keuangan
konsolidasian untuk tanggal-tanggal 30 September
2017 dan 31 Desember 2016 oleh Kelompok
Usaha.
The accounting and financial reporting policies
adopted by the Group conform to the Indonesian
financial accounting standards, which are based on
Indonesian Statements of Financial Accounting
Standards (“SFAS”). The accounting policies were
applied consistently in the preparation of the
consolidated financial statements as of September
30, 2017 and December 31, 2016 by the Group.
a. Dasar Penyusunan
Konsolidasian
a.
Laporan
Keuangan
Basis of Presentation of the Consolidated
Financial Statements
Laporan keuangan konsolidasian telah disusun
sesuai dengan Standar Akuntansi Keuangan di
Indonesia
(“SAK”),
yang
mencakup
Pernyataan dan Interpretasi yang dikeluarkan
oleh Dewan Standar Akuntansi Keuangan
Ikatan Akuntan Indonesia dan PeraturanPeraturan serta Pedoman Penyajian dan
Pengungkapan Laporan Keuangan yang
diterbitkan oleh Otoritas Jasa Keuangan
(“OJK”).
The consolidated financial statements have
been prepared in accordance with Indonesian
Financial Accounting Standards (“IFAS”),
which
comprise
the
Statements
and
Interpretations issued by the Board of
Financial Accounting Standards of the
Indonesian Institute of Accountants and the
Regulations and Guidelines on Financial
Statement Presentation and Disclosures
issued by Financial Service Authority (“OJK”).
Laporan keuangan konsolidasian disusun
dengan dasar akrual menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan akun-akun tertentu seperti
yang disebutkan dalam catatan atas laporan
keuangan konsolidasian yang relevan.
The consolidated financial statements have
been prepared on an accrual basis using the
historical cost concept of accounting, except
for the consolidated statements of cash flows
and certain accounts which are measured on
the basis disclosed in the relevant notes here
in.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung
dengan mengelompokkan arus kas dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method, which
classifies the cash flows into operating,
investing and financing activities.
Tahun buku Kelompok Usaha adalah tanggal
1 Januari sampai dengan 31 Desember.
The financial reporting period of the Group is
January 1 to December 31.
Mata uang pelaporan yang digunakan pada
laporan keuangan konsolidasian adalah
Rupiah, yang merupakan mata uang
fungsional Perusahaan dan masing-masing
entitas anak.
The reporting currency used in the
consolidated financial statements is the
Indonesian Rupiah, which is the functional
currency of Company and each of
subsidiaries.
17
The original consolidated financial statements included herein
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and
For the Period Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT SELAMAT SEMPURNA Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 30 September 2017 dan untuk
Periode yang Berakhir pada Tanggal Tersebut
(Dinyatakan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (lanjutan)
Perubahan Pernyataan Standar Akuntansi
Keuangan
dan
Interpretasi
Standar
Akuntansi Keuangan
b. Changes to Statements of Financial
Accounting Standards and I