LKTT KRAS 30 Juni 2013 Limited Review
PT Krakatau Steel (Persero) Tbk
dan entitas anak/ and subsidiaries
Laporan keuangan konsolidasian interim
beserta laporan atas reviu informasi keuangan interim
pada tanggal 30 Juni 2013 dan periode enam bulan yang
berakhir pada tanggal tersebut (Tidak Diaudit)/
Int erim consolidat ed financial st at ement s
wit h report on review of int erim financial informat ion
as of June 30, 2013 and six-month period t hen ended
(Unaudit ed)
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
BESERTA LAPORAN ATAS REVIU INFORMASI
KEUANGAN INTERIM PADA TANGGAL 30 JUNI 2013
DAN PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT (TIDAK DIAUDIT)
PT KRAKATAU STEEL (PERSERO) TBK
AND SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL
STATEMENTS WITH REPORT ON REVIEW
OF INTERIM FINANCIAL INFORMATION
AS OF JUNE 30, 2013 AND SIX-MONTH PERIOD
THEN ENDED (UNAUDITED)
Halaman/
Page
Daftar Isi
Table of Contents
Report on Review of Interim Financial Information
Laporan atas Reviu Informasi Keuangan Interim
Laporan Posisi Keuangan Konsolidasian
Interim …………...…………………….……………
1-3
Interim Consolidated Statement of Financial
...…....…………………………………… Position
Laporan Laba Rugi Komprehensif Konsolidasian
Interim ……………………………………………...
4-5
Interim Consolidated Statement of
..……………………..… Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
Interim ………………………………………………
6
Interim Consolidated Statement of Changes
.……………………..…………………… in Equity
7
Interim Consolidated Statement of Cash
…..……………………..…………………… Flows
8 - 192
Notes to the Interim Consolidated Financial
.…...…..…………..…………………. Statements
Laporan Arus Kas Konsolidasian Interim ……….…
Catatan atas Laporan Keuangan Konsolidasian
Interim …………………….………………………...
**************************
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Tidak diaudit/
Unaudited)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
31 Des. 2012/
Dec. 31, 2012
(Diaudit/
Audited)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi jangka pendek
Deposito berjangka yang dibatasi
penggunaannya
Piutang usaha, setelah dikurangi
cadangan kerugian penurunan nilai
sebesar US$3.675 pada tanggal
30 Juni 2013 dan US$3.759
pada tanggal 31 Desember 2012
Pihak ketiga
Pihak berelasi
Piutang lain-lain, setelah dikurangi
cadangan kerugian penurunan nilai
sebesar US$680 pada tanggal
30 Juni 2013 dan US$696
pada tanggal 31 Desember 2012
Pihak ketiga
Pihak berelasi
Persediaan, neto
Uang muka dan biaya dibayar di muka
Pajak dibayar di muka
Total Aset Lancar
CURRENT ASSETS
208.677
7.838
4.028
2c,2d,2e,2f
4,9,32,36
2d,2f,5,32,36
2c,2e,2f
6,9,15,32
2d,2f,3
7,15,21
32,36
185.163
142.367
24.016
17.333
768.540
73.825
11.737
2c,9
2d,2f,8,
32,36,17
32,36
2c,9,12
2g,3,10,15,21
2d,2h,11,36
2r,18
1.443.524
270.267
Cash and cash equivalents
7.842
Short-term investments
4.136
16.976
3.928
652.368
40.932
11.614
Restricted time deposits
Trade receivables, net of
allowance for impairment
losses of US$3,675 as of
June 30, 2013 and US$3,759
as of December 31, 2012
Third parties
Related parties
Other receivables, net of
allowance for impairment
losses of US$680 as of
June 30, 2013 and US$696
as of December 31, 2012
Third parties
Related parties
Inventories, net
Advances and prepaid expenses
Prepaid taxes
1.399.654
Total Current Assets
158.260
233.331
ASET TIDAK LANCAR
Estimasi tagihan pajak
Penyertaan saham, neto
Aset pajak tangguhan, neto
Aset tetap, setelah dikurangi akumulasi
penyusutan sebesar US$597.148
pada tanggal 30 Juni 2013 dan
US$559.977 pada tanggal
31 Desember 2012
Aset lain-lain
Piutang jangka panjang, neto
Aset real estat
Aset yang tidak digunakan
dalam operasi
Kas dan deposito berjangka yang
dibatasi penggunaannya
Lain-lain
NON-CURRENT ASSETS
62.508
249.083
23.289
2r,18
2d,2f,2i
12,32,36
2r,3,18
2j,3,13,15,21
13,15,21
819.838
76.957
244.399
Estimated claims for tax refund
Investments in shares of stock, net
20.087
Deferred tax assets, net
Fixed assets, net of accumulated
depreciation of US$597,148
as of June 30, 2013 and
US$559,977 as of
December 31, 2012
Other assets
Long-term receivables, net
Real estate assets
748.936
21
16.308
2f,14,32
2k
81
12.749
3.031
2j,13
2c,2d,2e,2f
21,32,36
32,34,36
3.465
Assets not used in operations
18.459
37.160
Restricted cash and time deposits
Others
17.094
36.038
Total Aset Tidak Lancar
1.227.210
1.162.293
Total Non-Current Assets
TOTAL ASET
2.670.734
2.561.947
TOTAL ASSETS
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
1
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM (lanjutan)
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Tidak diaudit/
Unaudited)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
31 Des. 2012/
Dec. 31, 2012
(Diaudit/
Audited)
Catatan/
Notes
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Utang pajak
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Uang muka penjualan dan lainnya
Bagian pinjaman jangka panjang yang
jatuh tempo dalam waktu satu tahun
Bagian liabilitas keuangan jangka
panjang yang jatuh tempo
dalam waktu satu tahun
1.003.370
Total Liabilitas Jangka Pendek
1.354.619
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Liabilitas keuangan jangka panjang,
setelah dikurangi bagian yang
jatuh tempo dalam waktu satu tahun
Liabilitas imbalan kerja
jangka panjang
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
140.922
30.470
11.664
315
10.572
36.902
2c,2d,2f,6,7,9,
10,13,15,32,36
2d,2f
16,32,36
2c,9
2d,2f
17,32,36
2c,9
2r,3,18
2d,2f,19,32,36
23.171
43.216
2q,3,23
2c,2d,9,20,36
2c,2d,2f,7,9,
53.349 10,13,21,32,36
668
2d,2f,22,
32,36
807.434
21.099
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Taxes payable
Accrued expenses
Short-term employee
benefits liabilities
Sales and other advances
Current maturities of long-term
loans
433
Current maturities of long-term
financial liabilities
1.244.435
Total Current Liabilities
241.339
23.126
14.597
99
29.493
24.642
10.951
71.222
2.139
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
147.605
2r,3,18
2c,2d,2f
7,9,10,13
21,32,36
154.794
Long-term loans, net of current
maturities
7.398
2d,2f,22
32,36
6.885
37.079
2q,3,23
3.471
37.708
Long-term financial liabilities,
net of current maturities
Long-term employee benefits
liabilities
195.553
201.526
Total Non-Current Liabilities
1.550.172
1.445.961
TOTAL LIABILITIES
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
2
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM (lanjutan)
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Tidak diaudit/
Unaudited)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
31 Des. 2012/
Dec. 31, 2012
(Diaudit/
Audited)
EKUITAS
EQUITY
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA PEMILIK
ENTITAS INDUK
Modal saham
Nilai nominal Rp500 (angka penuh)
per saham
Modal dasar - 40.000.000.000 saham
yang terdiri dari 1 saham Seri A
Dwiwarna dan 39.999.999.999
saham Seri B
Modal ditempatkan dan disetor
penuh - 15.775.000.000 saham
yang terdiri dari 1 saham Seri A
Dwiwarna dan 15.774.999.999
saham Seri B
Tambahan modal disetor, neto
Pendapatan komprehensif lainnya
855.968
116.959
(10.404)
Saldo laba (akumulasi kerugian)
Dicadangkan
Tidak dicadangkan
146.834
(7.724)
Total Ekuitas Yang Dapat Diatribusikan
Kepada Pemilik Entitas Induk
Kepentingan Nonpengendali
25
1b,2n,26
1.101.633
18.929
2b,24
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT
ENTITY
Share capital
Par value Rp500 (full amount)
per share
Authorized capital - 40,000,000,000
shares which consist of 1 Series A
Dwiwarna share and 39,999,999,999
Series B shares
Issued and fully paid 15,775,000,000 shares which
consist of 1 Series A Dwiwarna
share and 15,774,999,999
855.968
Series B shares
116.956
Additional paid-in capital, net
(5.334)
Other comprehensive income
Retained earnings (accumulated
losses)
146.834
Appropriated
(18.358)
Unappropriated
1.096.066
Total Equity Attributable to
Owners of the Parent Entity
19.920
Non-controlling Interests
EKUITAS, NETO
1.120.562
1.115.986
EQUITY, NET
TOTAL LIABILITAS DAN EKUITAS
2.670.734
2.561.947
TOTAL LIABILITIES AND EQUITY
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
3
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Periode Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
PENDAPATAN NETO
BEBAN POKOK PENDAPATAN
1.109.189
(1.001.282)
LABA BRUTO
107.907
Beban penjualan
(24.885)
Beban umum dan administrasi
Penjualan limbah produksi
Pendapatan lain-lain
Beban lain-lain
(48.531)
2.878
10.510
(3.335)
LABA (RUGI) OPERASI
Bagian rugi dari entitas asosiasi
Pendapatan keuangan
Laba (rugi) selisih kurs, neto
Beban keuangan
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
2c,2o,9,
28,37
2c,2j,2o,9,
29,37
2c,2h,2j,
2o,2q,9,30
2c,2h,2j,
2o,2q,9,30
2f,2n,12
13,18
44.544
(2.985)
3.597
(4.265)
(23.497)
12
4,5
2d,2f,17
15,21
30 Juni 2012/
June 30, 2012
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
1.155.215
(1.102.814)
NET REVENUES
COST OF REVENUES
52.401
GROSS PROFIT
(21.420)
Selling expenses
(50.527)
6.530
11.108
(11.068)
General and administrative expenses
Sales of waste products
Other income
Other expenses
(12.976)
OPERATING PROFIT (LOSS)
(23)
5.350
29.598
(21.523)
Share in loss of associates
Finance income
Gain (loss) on foreign exchange, net
Finance expense
LABA SEBELUM BEBAN
(MANFAAT) PAJAK
17.394
BEBAN (MANFAAT) PAJAK
Pajak kini
Pajak tangguhan, neto
9.350
(1.882)
10.046
(511)
Beban Pajak, Neto
7.468
9.535
LABA (RUGI) PERIODE BERJALAN
9.926
(9.109)
PROFIT (LOSS) FOR THE PERIOD
(6.264)
OTHER COMPREHENSIVE INCOME
Difference in foreign currency
translation of the financial statements
of Subsidiaries - net
(15.373)
TOTAL COMPREHENSIVE
INCOME (LOSS) FOR THE PERIOD
(9.808)
699
PROFIT (LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interests
(9.109)
TOTAL
2r,18
PENDAPATAN KOMPREHENSIF LAIN
Selisih kurs karena penjabaran
laporan keuangan
Entitas Anak - neto
(5.077)
TOTAL LABA (RUGI) KOMPREHENSIF
PERIODE BERJALAN
4.849
LABA (RUGI) PERIODE BERJALAN
YANG DAPAT DIATRIBUSIKAN
KEPADA:
` Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
426
10.634
(708)
2b
2b,24
9.926
PROFIT BEFORE TAX
EXPENSE (BENEFIT)
TAX EXPENSE (BENEFIT)
Current tax
Deferred tax, net
Tax Expense, Net
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
4
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM (lanjutan)
Periode Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
TOTAL LABA (RUGI) KOMPREHENSIF
PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
5.564
(715)
TOTAL
4.849
LABA (RUGI) PER SAHAM DASAR
DAN DILUSIAN YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
(dalam Dolar AS penuh)
0,00062
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
2b,24
2s,31
30 Juni 2012/
June 30, 2012
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
(16.061)
688
TOTAL COMPREHENSIVE INCOME
(LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interests
(15.373)
TOTAL
(0,00057)
BASIC AND DILUTED
EARNINGS (LOSS) PER SHARE
ATTRIBUTABLE TO OWNERS
OF THE PARENT ENTITY
(in full US Dollar amount)
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
5
The original interim consolidated financial statements included herein are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2013
(Disajikan dalam ribuan Dolar AS, Kecuali Dinyatakan Lain)
PT KRAKATAU STEEL (PERSERO) Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable to Owners of the Parent Entity
Pendapatan Komprehensif
Lainnya/Other
Comprehensive Income
Catatan/
Notes
Modal Saham
Ditempatkan
dan Disetor
Penuh/Issued
and Fully Paid
Share Capital
Selisih Kurs
karena Penjabaran
Laporan Keuangan
Entitas Anak/
Difference in
Foreign Currency
Translation of
the Financial
Statements of
Subsidiaries
Saldo Laba
(Akumulasi Kerugian)/
Retained Earnings
(Accumulated Losses)
Tambahan
Modal
Disetor, neto
Additional
Paid-in
Capital, net
Tidak
Dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Total/
Total
Ekuitas, Neto/
Equity, Net
Saldo pada tanggal 31 Desember 2011
2d
855.968
116.016
141.553
Laba (rugi) periode berjalan,
Pendapatan komprehensif lain
2d
2d
-
-
-
(9.808 )
-
(6.253)
(9.808 )
(6.253 )
699
(11)
(9.109)
(6.264)
Profit (loss) for the period,
Other comprehensive income
27
-
-
-
(9.808 )
(25.242 )
(6.253)
-
(16.061 )
(25.242 )
688
-
(15.373)
(25.242)
Total comprehensive income (loss)
for the period
Cash dividends
27
27
27
-
611
-
5.281
(528 )
(5.281 )
611
(528 )
-
-
611
Vesting of management stock option
(528) Allocation of funds for partnership program
Appropriation for general reserve
Saldo pada tanggal 30 Juni 2012 (Tidak Diaudit) 2d
855.968
116.627
146.834
(7.731 )
(1.382)
1.110.316
19.748
1.130.064 Balance as of June 30, 2012 (Unaudited)
Saldo pada tanggal 1 Januari 2013
855.968
116.956
146.834
(18.358 )
(5.334)
1.096.066
19.920
1.115.986
-
-
-
10.634
-
(5.070)
10.634
(5.070 )
(708)
(7)
9.926
(5.077)
-
-
-
10.634
(5.070)
5.564
(715)
4.849
1c,24
-
-
-
-
-
-
(276)
27
-
3
-
-
-
3
-
855.968
116.959
146.834
1.101.633
18.929
Total laba (rugi) komprehensif
periode berjalan
Dividen tunai
Opsi kepemilikan saham oleh manajemen
yang telah vested
Alokasi dana untuk program kemitraan
Pembentukan cadangan umum
Laba (rugi) periode berjalan,
Pendapatan komprehensif lain
Total laba (rugi) komprehensif
periode berjalan
Akuisisi kepentingan nonpengendali oleh
Entitas Anak
Opsi kepemilikan saham oleh manajemen
yang telah vested
2d
2d
Saldo pada tanggal 30 Juni 2013 (Tidak Diaudit)
33.128
(7.724 )
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
4.871
-
(10.404)
1.151.536
19.060
1.170.596
(276)
3
Balance as of December 31, 2011
Balance as of January 1, 2013
Profit (loss) for the period,
Other comprehensive income (loss)
Total comprehensive income
for the period
Acquisition of non-controlling interest
by a Subsidiary
Vesting of management stock option
1.120.562 Balance as of June 30, 2013 (Unaudited)
The accompanying notes to the interim consolidated financial statements form an integral part of
these interim consolidated financial statements taken as a whole.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Periode Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Penerimaan dari tagihan pajak
Penerimaan dari pendapatan bunga
Pembayaran kepada pemasok
Pembayaran beban usaha
dan lainnya
Pembayaran kepada karyawan
Pembayaran untuk pajak
Pembayaran untuk beban bunga
dan beban bank
Kas neto yang digunakan untuk
aktivitas operasi
Catatan/
Notes
30 Juni 2012/
June 30, 2012
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
1.229.220
41.331
3.727
(1.183.260)
1.294.863
4.538
5.178
(1.129.951)
(32.641)
(53.754)
(146.132)
(24.168)
(61.576)
(134.124)
(16.934)
(9.130)
CASH FLOWS FROM OPERATING
ACTIVITIES
Receipts from customers
Receipts from claims for tax refund
Receipts from interest income
Payments to suppliers
Payments for operating expenses
and others
Payments to employees
Payments for taxes
Payments for interest and bank
charges
(158.443)
(54.370)
Net cash used in operating
activities
ARUS KAS DARI AKTIVITAS
INVESTASI
Penarikan (penempatan) investasi
jangka pendek
Penarikan (penempatan) kas dan deposito
berjangka yang dibatasi penggunaannya
Penambahan penyertaan pada saham
Penambahan aset tetap
1.436
(8.668)
(101.645)
Kas neto yang digunakan untuk
aktivitas investasi
(108.883)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan bank jangka pendek, neto
Penerimaan pinjaman jangka panjang
Pembayaran pinjaman jangka panjang
Pembayaran untuk beban bunga
Pembayaran untuk program
kemitraan dan bina lingkungan
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise stated)
(6)
(4.521)
(6.730)
(141.442)
CASH FLOWS FROM INVESTING
ACTIVITIES
Withdrawal (placement) of short-term
investments
Withdrawal (placement) of restricted
cash and time deposits
Additional investments in shares of stock
Purchase of fixed assets
(142.694)
Net cash used in investing
activities
9.999
12
CASH FLOWS FROM FINANCING
ACTIVITIES
187.787 Proceeds from short-term bank loans, net
72
Proceeds from long-term loans
(10.650)
Repayments of long-term loans
(11.322)
Payments for interest
Payments for partnership and
(22)
community development program
196.287
30.082
(4.482)
(14.067)
(1.023)
Kas neto yang diperoleh dari
aktivitas pendanaan
206.797
165.865
PENURUNAN NETO KAS
DAN SETARA KAS
(60.529)
(31.199)
NET DECREASE IN
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL
PERIODE
270.267
396.285
CASH AND CASH EQUIVALENTS
AT BEGINNING OF PERIOD
Dampak perubahan selisih kurs
KAS DAN SETARA KAS AKHIR
PERIODE
(1.061)
208.677
(3.185)
4
361.901
Net cash provided by financing
activities
Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM
1.
a. Pendirian Perusahaan
GENERAL
a. The Company’s Establishment
PT Krakatau Steel (Persero) Tbk (“Perusahaan”)
didirikan di Republik Indonesia pada tanggal
27 Oktober 1971 berdasarkan Akta Notaris
No. 34 dari Notaris Tan Thong Kie, S.H.,
Perusahaan didirikan untuk mengambil alih
proyek pabrik baja Trikora. Akta pendirian
tersebut telah disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusannya
No. J.A.5/224/4 tanggal 31 Desember 1971 dan
diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 44 tanggal 8 Februari
1972, Tambahan No. 19.
PT Krakatau Steel (Persero) Tbk (the
“Company”) was established in the Republic of
Indonesia based on the Notarial Deed No. 34 of
Tan Thong Kie, S.H., dated October 27, 1971 to
take over the Trikora steel plant project. The
deed of establishment was approved by the
Ministry of Justice of the Republic of Indonesia
in its Decision Letter No. J.A.5/224/4 dated
December 31, 1971 and was published in the
State Gazette of the Republic of Indonesia
No. 44 dated February 8, 1972, Supplement
No. 19.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, yang terakhir dengan
Akta Notaris No. 148 tanggal 26 Juli 2012 dari
Aryanti Artisari, S.H., M.Kn., yang mengatur,
antara lain, perubahan susunan Dewan
Komisaris dan Direksi Perusahaan. Perubahan
ini telah dilaporkan dan diterima oleh Menteri
Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Penerimaan No. AHUAH.01.10-30495 tanggal 14 Agustus 2012.
The Company’s Articles of Association have
been amended several times, most recently by
Notarial Deed No. 148 dated July 26, 2012 of
Aryanti Artisari, S.H., M.Kn., concerning, among
others, the change in the Company’s Boards of
Commissioners and Directors. The amendments
were reported to and accepted by the Ministry of
Law and Human Rights of the Republic of
Indonesia in its Acknowledgement Letter
No. AHU-AH.01.10-30495 dated August 14,
2012.
Tujuan Perusahaan adalah melaksanakan dan
menunjang
kebijaksanaan
dan
program
Pemerintah di bidang ekonomi, khususnya
dalam industri baja.
The Company‘s objective is to implement and
support the various policies and programs of the
Government for economic development,
especially with respect to the steel industry.
Sesuai dengan Pasal 3 Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan terutama meliputi bidang produksi,
perdagangan dan pemberian jasa.
In accordance with Article 3 of the Company’s
Articles of Association, the scope of its activities
mainly comprises production, trading and
rendering of services.
Ruang lingkup kegiatan Perusahaan saat ini
meliputi, antara lain:
Currently, the Company is engaged in, among
others:
(i)
(i)
Industri baja terpadu, yang memproduksi
besi spons, slab baja, billet baja, baja
lembaran panas, baja lembaran dingin dan
batang kawat.
(ii) Perdagangan, yang meliputi kegiatan
pemasaran, distribusi dan keagenan, baik
dalam maupun luar negeri.
(iii) Pemberian jasa seperti jasa desain dan
rekayasa dan konstruksi, pemeliharaan
mesin,
konsultasi
teknis
maupun
penyediaan sarana dan prasarana yang
menunjang kegiatan usaha Perusahaan.
(ii)
Integrated steel industry, which produces
sponge iron, slabs, billets, hot rolled coils,
cold rolled coils and wire rods.
Trading activities, comprising marketing,
distribution and agency work, both in the
domestic and international markets.
(iii) Services, such as designing and
construction,
machine
maintenance,
technical consultancy and provision of
infrastructure to support the activities of the
Company.
8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
a. Pendirian Perusahaan (lanjutan)
GENERAL (continued)
a. The Company’s Establishment (continued)
(iv) Kegiatan
usaha
penunjang
seperti
pergudangan,
perbengkelan,
properti,
pelabuhan, pendidikan dan pelatihan,
limbah produk dan limbah industri
pembangkit listrik, pengelolaan air dan jasa
teknologi informasi.
(iv) Supporting activites such as warehousing,
workshop,
property,
port
services,
education and training, waste and
industrial product, power plant, water
treatment and information technology
services.
Perusahaan dan pabriknya berlokasi di Cilegon,
Banten.
Perusahaan
memulai
operasi
komersialnya pada tahun 1971. Sebelum tahun
2011, Perusahaan memiliki fasilitas produksi
dengan kapasitas produksi baja kasar (crude
steel) sebesar 2 juta ton (tidak direviu) per tahun
dan kapasitas produksi baja jadi (finished steel
products) sebesar 2 juta ton (tidak direviu) per
tahun. Kapasitas produksi baja meningkat
menjadi 2,4 juta ton (tidak direviu) per tahun
dengan selesainya program revitalisasi pabrik
baja lembaran panas pada tahun 2011.
The Company and its production facilities are
located in Cilegon, Banten. The Company
started its commercial operations in 1971. Prior
to 2011, the Company’s production facilities
have a production capacity of 2 million metric
tons (unreviewed) of crude steel per year and 2
million metric tons (unreviewed) of finished steel
products per year. The production capacity of
steel products increases to 2.4 million metric
tons (unreviewed) per year upon completion of
hot strip mill revitalization in 2011.
Kantor pusat Perusahaan berkedudukan di
Jalan lndustri No. 5, Cilegon.
The Company’s head office is located at Jalan
Industri No. 5, Cilegon.
Perusahaan dimiliki oleh Pemerintah Republik
Indonesia selaku pemegang saham mayoritas.
The Company is majorily owned by the
Government of the Republic of Indonesia.
b. Penawaran Umum Efek Perusahaan
b. The Company’s Public Offering
On October 29, 2010, the Company obtained
the effective statement from the Capital Market
and Financial Institution Supervisory Agency
(“Bapepam-LK”) No. S-9769/BL/2010 to conduct
public offering of its 3,155,000,000 new shares
with nominal value of Rp500 (full amount) per
share at a price of Rp850 (full amount) per
share. The Company’s shares were listed on
the
Indonesia
Stock
Exchange
on
November 10, 2010 (Note 25).
Pada tanggal 29 Oktober 2010, Perusahaan
memperoleh pernyataan efektif dari Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (“Bapepam-LK”) No.S-9769/BL/2010
untuk melakukan penawaran umum saham
kepada masyarakat sebanyak 3.155.000.000
saham baru dengan nilai nominal Rp500 (angka
penuh) per saham dengan harga Rp850 (angka
penuh) per saham. Saham Perusahaan telah
dicatatkan di Bursa Efek Indonesia pada tanggal
10 November 2010 (Catatan 25).
c. Struktur Entitas Anak dan Entitas Asosiasi
c. The Subsidiaries and Associates Structure
As of June 30, 2013 and December 31, 2012,
the percentage of ownership of the Company,
either directly or indirectly, and total assets of
the Subsidiaries are as follows:
Pada tanggal 30 Juni 2013 dan 31 Desember
2012, persentase kepemilikan Perusahaan, baik
secara langsung maupun tidak langsung, dan
total aset Entitas Anak adalah sebagai berikut:
9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
Entitas Anak
dan Kegiatan Usaha/
Subsidiaries and
Business Activities
GENERAL (continued)
c. The Subsidiaries and Associates Structure
(continued)
Kedudukan dan
Tahun Usaha
Komersial Dimulai/
Domicile and Year
of Commercial
Operations Started
Persentase Kepemilikan/
Percentage of Ownership
2013
2012
Total Aset Sebelum
Eliminasi/
Total Assets Before
Elimination
2013
2012
PT Krakatau Wajatama (“PT KWT”)
Manufaktur baja profil dan tulangan/
Reinforcing bars and steel wires
production
Cilegon, 1992
100,00
100,00
143.999
119.329
Cilegon, 1996
100,00
100,00
152.254
129.806
Cilegon, 1973
100,00
98,48
126.019
118.678
Cilegon, 1982
100,00
100,00
109.772
114.558
Cilegon, 1988
100,00
100,00
211.569
251.871
Cilegon, 1996
100,00
100,00
69.643
52.321
Cilegon, 1996
100,00
100,00
38.937
38.607
Cilegon, 1996
97,55
97,55
15.332
13.470
Cilegon, 1993
100,00
100,00
6.823
7.226
Jakarta, 2012
66,00
66,00
139.876
134.648
Jakarta, -
100,00
100,00
PT Krakatau Daya Listrik (“PT KDL”)
Distributor dan penghasil listrik/
Generation and distribution of electricity
PT KHI Pipe Industries (“PT KHIP”)
Manufaktur pipa baja
Steel pipe production
PT Krakatau Industrial Estate Cilegon
(“PT KIEC”) dan Entitas Anak/and
Subsidiary (PT Laksana Maju Jaya)
Industri real estat dan perhotelan/
Real estate and hotels industry
PT Krakatau Engineering (“PT KE”)
dan Entitas Anak/and Subsidiaries
Rekayasa dan konstruksi/
Construction and engineering
PT Krakatau Bandar Samudera (“PT KBS”)
Jasa pengelolaan pelabuhan/
Port services provider
PT Krakatau Tirta Industri (“PT KTI”)
dan Entitas Anak/and Subsidiary
(PT Krakatau Daya Tirta)
Distributor dan pengolahan air/
Water treatment and distribution
PT Krakatau Medika (“PT KM”)
1)
Jasa pelayanan kesehatan/
Medical services provider
PT Krakatau Information Technology
(“PT KITech”)
Jasa teknologi komputer/
Computer technology provider
PT Meratus Jaya Iron & Steel (“PT MJIS”)
Manufaktur besi dan baja/
Iron and steel production
PT Krakatau Nasional Resources (“PT KNR”)
Industri pengolahan hasil tambang/
Coal and mining industry
Total/Total
1)
1)
3,07% dimiliki oleh PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
dan PT Latinusa dimiliki oleh Perusahaan sebesar 20,10%
10
5.101
5.104
1.019.325
985.818
3.07% is owned by PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
and PT Latinusa is 20.10% owned by the Company
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
PT KIEC memiliki saham pada PT Laksana
Maju Jaya (“PT LMJ”) dengan persentase
kepemilikan sebesar 99,99%. PT LMJ bergerak
dalam bidang real estat dan memulai operasi
komersialnya pada tahun 2001.
PT KIEC owns shares of PT Laksana Maju Jaya
(“PT LMJ”) with the percentage of ownership of
99.99%. PT LMJ is engaged in the business of
real estate and commenced its commercial
operations in 2001.
Pada tanggal 16 Agustus 2006, PT Krakatau
Daya Tirta (“PT KDT”) didirikan sebagai Entitas
Anak PT KDL dengan komposisi kepemilikan
sebesar 55% dimiliki oleh PT KDL dan 45%
dimiliki oleh PT KTI. PT KDT didirikan dengan
tujuan untuk mengambil alih kegiatan usaha air
minum merek Quelle yang sebelumnya
merupakan unit usaha PT KDL. Berdasarkan
Perjanjian
Jual
Beli
Saham
tanggal
9 September 2009, PT KDL menjual 25%
saham PT KDT yang dimilikinya kepada PT KTI
sehingga persentase kepemilikan PT KDL turun
menjadi 30% dan persentase kepemilikan
PT KTI pada PT KDT naik menjadi 70%.
On August 16, 2006, PT Krakatau Daya Tirta
(“PT KDT”) was established as a subsidiary of
PT KDL with share composition of 55% owned
by PT KDL and 45% owned by PT KTI. PT KDT
was established with the objective to take over
Quelle mineral water business which was
previously a business unit of PT KDL. Based on
the Share Sale and Purchase Agreement dated
September 9, 2009, PT KDL sold its 25%
ownership in PT KDT to PT KTI resulting in the
reduction of PT KDL’s percentage of ownership
to 30% and increase of PT KTI’s percentage of
ownership in PT KDT to 70%.
Perusahaan bekerjasama dengan PT Aneka
Tambang (Persero) Tbk (“PT Antam”)
mendirikan PT MJIS pada tanggal 9 Juni 2008
dengan persentase kepemilikan adalah 66%
oleh Perusahaan dan 34% oleh PT Antam.
PT MJIS bergerak dalam bidang produksi besi
dan baja, perdagangan dan jasa yang berkaitan
dengan besi dan baja dan berkedudukan di
Jakarta. Pada tanggal 26 November 2012,
PT MJIS sudah memulai operasi komersialnya.
The Company together with PT Aneka
Tambang
(Persero)
Tbk
(“PT Antam”)
established PT MJIS on June 9, 2008 with the
percentage of ownership of 66% for the
Company and 34% for PT Antam. PT MJIS is
engaged in iron and steel production, trading
and services relating to iron and steel products
and is located in Jakarta. On November 26,
2012, PT MJIS commenced its commercial
operations.
Perusahaan mendirikan PT Krakatau National
Resources (“PT KNR”) pada tanggal 12 Juni
2012 dengan persentase kepemilikan adalah
99,99% untuk Perusahaan dan 0,01% untuk
PT KTI. PT KNR bergerak dalam industri
penambangan dan pengolahan tambang
mineral, batu bara dan bahan tambang lainnya
dan berkedudukan di Jakarta. Sampai dengan
tanggal 30 Juni 2013, PT KNR belum memulai
operasi komersialnya.
The Company established PT Krakatau National
Resources (“PT KNR”) on June 12, 2012 with
the percentage of ownership of 99.99% for the
Company and 0.01% for PT KTI. PT KNR is
engaged in mineral, coal and mining industry
and is located in Jakarta. Up to June 30, 2013,
PT KNR has not yet commenced its commercial
operations.
Berdasarkan Akta Notaris No. 08 tanggal
17 Januari 2013 dari Andalia Farida, S.H., M.H.,
PT KE mengakuisisi seluruh saham PT KHI
yang dimiliki oleh PT Kertas Basuki Rachmat
Indonesia Tbk.
Based on Notarial Deed No. 08 dated
January 17, 2013 of Andalia Farida, S.H., M.H.,
PT KE acquired all shares of PT KHI owned by
PT Kertas Basuki Rachmat Indonesia Tbk.
11
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
Informasi mengenai Entitas Asosiasi yang
dimiliki oleh Kelompok Usaha pada tanggal
30 Juni 2013 dan 31 Desember 2012 adalah
sebagai berikut:
Information about the Associates owned by the
Group as of June 30, 2013 and December 31,
2012 are as follows:
Entitas Asosiasi/
Associates
Kedudukan dan
Tahun Usaha
Komersial Dimulai/
Domicile and Year
of Commercial
Operations Started
Persentase Kepemilikan/
Percentage of Ownership
Kegiatan Usaha/
Business Activities
2013
2012
PT Krakatau Osaka Steel
(“PT KOS”)
Cilegon, -
Manufaktur baja profil dan tulangan/
Section and reinforcing bars production
49,00
49,00
PT Krakatau Nippon Steel Sumikin
(“PT KNSS”)
Cilegon, -
Manufaktur baja galvanized dan
annealing/
Galvanized and annealed steel
production
49,00
49,00
PT Krakatau Posco (“PT KP”)
Cilegon, -
Manufaktur besi dan baja/
Iron and steel production
30,00
30,00
PT Krakatau Posco Dongsuh Chemtech
(“PT KPDC”)
Cilegon, -
Manufaktur limbah batu bara/
Distilled Coal Tar production
30,00
-
PT Kerismas Witikco Makmur
(“PT Kerismas”)
Jakarta, 1980
Manufaktur seng/
Zinc production
29,31
29,31
PT Krakatau Prima Dharma Sentana
(“PT KPDS”)
Cilegon, 1987
Manufaktur alumunium/
Aluminium production
25,00
25,00
Industri, perdagangan, pembangunan dan jasa
kecuali hukum dan pajak/
Industry, trade, development and services
Except law and tax
24,00
-
Manufaktur baja berlapis timah/
Tin plate steel production
20,10
20,10
PT Krakatau Samator
PT Pelat Timah Nusantara (“PT Latinusa”)
Cilegon, -
Cilegon, 1986
PT Krakatau Posco Chemtech
Calcination (“PT KPCC”)
Cilegon, -
Manufaktur kapur/
Lime calcining production
20,00
20,00
PT Indo Japan Steel Center
(“PT IJSC”)
Cilegon, -
Manufaktur baja plat dan lembaran/
Plate and rolled steel production
20,00
20,00
12
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
d. Dewan Komisaris, Direksi dan Karyawan
GENERAL (continued)
d. Boards of Commissioners, Directors and
Employees
The Boards of Commissioners and Directors of
the Company as of June 30, 2013 are as
follows:
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 30 Juni 2013 adalah
sebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Dewan Direksi
Direktur Utama
Direktur Produksi
Direktur Logistik
Direktur Keuangan tidak terafiliasi
Direktur Sumber Daya Manusia
dan Umum
Direktur Pemasaran
Direktur Teknologi dan
Pengembangan Usaha
Zacky Anwar
Binsar H. Simanjuntak
Tubagus Farich Nahril
Mochammad Imron Zubaidy
Achmad Sofjan Ruky
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Board of Directors
President Director
Production Director
Logistics Director
Unaffiliated Finance Director
Human Resources and General
Affairs Director
Marketing Director
Technology and Development
Director
Irvan Kamal Hakim
Hilman Hasyim
Imam Purwanto
Sukandar
Dadang Danusiri
Yerry
Widodo Setiadharmaji
Sampai dengan tanggal 23 Agustus 2013, akta
notaris mengenai perubahan Susunan Dewan
Komisaris Perusahaan masih dalam proses.
Up to August 23, 2013, the notarial deed
concerning the change in the Company’s Board
of Commissioners is still in process.
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2012
adalah sebagai berikut:
The Boards of Commissioners and Directors of
the Company as of December 31, 2012 are as
follows:
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Dewan Direksi
Direktur Direktur Utama
Direktur Produksi
Direktur Logistik
Direktur Keuangan tidak terafiliasi
Direktur Sumber Daya Manusia
dan Umum
Direktur Pemasaran
Direktur Teknologi dan
Pengembangan Usaha
Zacky Anwar
Ignatius Rusdonobanu
Tubagus Farich Nahril
Mochammad Imron Zubaidy
Achmad Sofjan Ruky
Irvan Kamal Hakim
Hilman Hasyim
Imam Purwanto
Sukandar
Dadang Danusiri
Yerry
Widodo Setiadharmaji
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Board of Directors
President Director
Production Director
Logistics Director
Unaffiliated Finance Director
Human Resources and General
Affairs Director
Marketing Director
Technology and Development
Director
The members of the
Committee are as follows:
Susunan Komite Audit Perusahaan adalah
sebagai berikut:
13
Company’s
Audit
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
d. Dewan Komisaris, Direksi dan Karyawan
(lanjutan)
d. Boards of Commissioners, Directors and
Employees (continued)
30 Juni 2013/
June 30, 2013
Ketua
Wakil Ketua
Anggota
Anggota
31 Desember 2012/
December 31, 2012
Achmad Sofjan Ruky
Binsar H. Simanjuntak
Iskariman Supardjo
Mohamad Hassan
Mochammad Imron Zubaidy
Herman
Iskariman Supardjo
Chairman
Vice Chairman
Member
Member
Personil manajemen kunci Perusahaan dan
Entitas Anak meliputi direksi dan komisaris
Perusahaan dan Entitas Anak.
The key management personnel of the
Company and Subsidiaries comprises of the
members of directors and commissioners of the
Company and Subsidiaries.
Pada tanggal-tanggal 30 Juni 2013 dan
31 Desember 2012, Perusahaan dan Entitas
Anak (secara bersama-sama disebut sebagai
“Kelompok Usaha”) memiliki karyawan tetap
masing-masing sebanyak 7.591 orang (tidak
direviu) dan 8.092 orang (tidak diaudit).
As of June 30, 2013 and December 31, 2012,
the Company and Subsidiaries (collectively
referred to as the “Group”) have 7,591
(unreviewed) and 8,092 permanent employees
(unaudited), respectively.
e. Penyelesaian
Laporan
Konsolidasian Interim
2.
GENERAL (continued)
Keuangan
e. Completion of the Interim Consolidated
Financial Statements
Laporan keuangan konsolidasian interim ini
telah diselesaikan dan disetujui untuk diterbitkan
oleh Direksi Perusahaan pada tanggal
23 Agustus 2013.
The
accompanying
interim
consolidated
financial statements were completed and
authorized for issue by the Company’s Directors
on August 23, 2013.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
a. Dasar
Penyajian
Laporan
Konsolidasian Interim
YANG
2.
Keuangan
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a. Basis of Preparation of the
Consolidated Financial Statements
Interim
Laporan keuangan konsolidasian interim 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 (“DSAK”) dan
Peraturan-peraturan serta Pedoman Penyajian
dan Pengungkapan Laporan Keuangan yang
diterbitkan oleh BAPEPAM-LK.
The interim consolidated financial statements
have been prepared in accordance with
Indonesian Financial Accounting Standards
(“SAK”), which comprise the Statements and
Interpretations issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and the
Regulations and the Guidelines on Financial
Statement Presentation and Disclosures issued
by BAPEPAM-LK.
Laporan keuangan konsolidasian interim
disusun sesuai dengan Pernyataan Standar
Akuntansi
Keuangan
(“PSAK”)
No.
1
(Revisi 2009), “Penyajian Laporan Keuangan”
dan PSAK No. 3 (Revisi 2010), “Laporan
Keuangan Interim”.
The interim consolidated financial statements
are prepared in accordance with the Statement
of Financial Accounting Standards (“PSAK”)
No. 1 (Revised 2009), “Presentation of Financial
Statements” and PSAK No. 3 (Revised 2010),
“Interim Financial Statements”.
14
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
a. Dasar
Penyajian
Laporan
Konsolidasian Interim (lanjutan)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
YANG
2.
Keuangan
SUMMARY
POLICIES
OF
SIGNIFICANT
a. Basis of Preparation of
Consolidated
Financial
(continued)
ACCOUNTING
the Interim
Statements
Laporan keuangan konsolidasian interim
disusun berdasarkan konsep akrual, kecuali
untuk laporan arus kas, dan dengan
menggunakan konsep biaya historis, kecuali
untuk beberapa akun tertentu yang diukur
berdasarkan
pengukuran
sebagaimana
diuraikan dalam kebijakan akuntansi masingmasing akun tersebut.
The interim consolidated financial statements
have been prepared on the accrual basis,
except for statement of cash flows, and using
the historical cost concept of accounting, except
for certain accounts which are measured on the
bases described in the related accounting
policies of each account.
Laporan arus kas konsolidasian interim yang
disusun
dengan
menggunakan
metode
langsung,
menyajikan
penerimaan
dan
pengeluaran kas yang diklasifikasikan dalam
aktivitas operasi, investasi dan pendanaan.
The interim consolidated
flows, which have been
direct method, present
payments classified into
and financing activities.
Mata uang penyajian yang digunakan dalam
laporan keuangan konsolidasian interim adalah
Dolar Amerika Serikat (“Dolar AS”) yang
merupakan mata uang fungsional Perusahaan
dan Entitas Anak tertentu (Catatan 2.d). Setiap
entitas di dalam Kelompok Usaha menetapkan
mata uang fungsional sendiri dan transaksitransaksi di dalam laporan keuangan dari
setiap entitas diukur berdasarkan mata uang
fungsional tersebut.
The presentation currency used in the
preparation of the interim consolidated financial
statements is the United States Dollar
(“US Dollar”) which is the functional currency of
the Company and certain Subsidiaries (Note
2.d). Each entity in the Group determines its
own functional currency and items included in
the financial statements of each entity are
measured using that functional currency.
Mata uang fungsional PT KWT, PT KDL,
PT KHIP dan PT MJIS adalah Dolar AS,
sedangkan untuk Entitas Anak lainnya adalah
Rupiah.
The functional currency of PT KWT, PT KDL,
PT KHIP and PT MJIS is the US Dollar while
other Subsidiaries are the Rupiah.
b. Prinsip-prinsip konsolidasi
statements of cash
prepared using the
cash receipts and
operating, investing
b. Principles of consolidation
Laporan keuangan konsolidasian interim
meliputi akun-akun Kelompok Usaha seperti
disebutkan pada Catatan 1.c (secara langsung
maupun tidak langsung) dengan kepemilikan
saham lebih dari 50%.
The interim consolidated financial statements
include the accounts of the Group as described
in No
dan entitas anak/ and subsidiaries
Laporan keuangan konsolidasian interim
beserta laporan atas reviu informasi keuangan interim
pada tanggal 30 Juni 2013 dan periode enam bulan yang
berakhir pada tanggal tersebut (Tidak Diaudit)/
Int erim consolidat ed financial st at ement s
wit h report on review of int erim financial informat ion
as of June 30, 2013 and six-month period t hen ended
(Unaudit ed)
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
BESERTA LAPORAN ATAS REVIU INFORMASI
KEUANGAN INTERIM PADA TANGGAL 30 JUNI 2013
DAN PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT (TIDAK DIAUDIT)
PT KRAKATAU STEEL (PERSERO) TBK
AND SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL
STATEMENTS WITH REPORT ON REVIEW
OF INTERIM FINANCIAL INFORMATION
AS OF JUNE 30, 2013 AND SIX-MONTH PERIOD
THEN ENDED (UNAUDITED)
Halaman/
Page
Daftar Isi
Table of Contents
Report on Review of Interim Financial Information
Laporan atas Reviu Informasi Keuangan Interim
Laporan Posisi Keuangan Konsolidasian
Interim …………...…………………….……………
1-3
Interim Consolidated Statement of Financial
...…....…………………………………… Position
Laporan Laba Rugi Komprehensif Konsolidasian
Interim ……………………………………………...
4-5
Interim Consolidated Statement of
..……………………..… Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
Interim ………………………………………………
6
Interim Consolidated Statement of Changes
.……………………..…………………… in Equity
7
Interim Consolidated Statement of Cash
…..……………………..…………………… Flows
8 - 192
Notes to the Interim Consolidated Financial
.…...…..…………..…………………. Statements
Laporan Arus Kas Konsolidasian Interim ……….…
Catatan atas Laporan Keuangan Konsolidasian
Interim …………………….………………………...
**************************
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Tidak diaudit/
Unaudited)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
31 Des. 2012/
Dec. 31, 2012
(Diaudit/
Audited)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi jangka pendek
Deposito berjangka yang dibatasi
penggunaannya
Piutang usaha, setelah dikurangi
cadangan kerugian penurunan nilai
sebesar US$3.675 pada tanggal
30 Juni 2013 dan US$3.759
pada tanggal 31 Desember 2012
Pihak ketiga
Pihak berelasi
Piutang lain-lain, setelah dikurangi
cadangan kerugian penurunan nilai
sebesar US$680 pada tanggal
30 Juni 2013 dan US$696
pada tanggal 31 Desember 2012
Pihak ketiga
Pihak berelasi
Persediaan, neto
Uang muka dan biaya dibayar di muka
Pajak dibayar di muka
Total Aset Lancar
CURRENT ASSETS
208.677
7.838
4.028
2c,2d,2e,2f
4,9,32,36
2d,2f,5,32,36
2c,2e,2f
6,9,15,32
2d,2f,3
7,15,21
32,36
185.163
142.367
24.016
17.333
768.540
73.825
11.737
2c,9
2d,2f,8,
32,36,17
32,36
2c,9,12
2g,3,10,15,21
2d,2h,11,36
2r,18
1.443.524
270.267
Cash and cash equivalents
7.842
Short-term investments
4.136
16.976
3.928
652.368
40.932
11.614
Restricted time deposits
Trade receivables, net of
allowance for impairment
losses of US$3,675 as of
June 30, 2013 and US$3,759
as of December 31, 2012
Third parties
Related parties
Other receivables, net of
allowance for impairment
losses of US$680 as of
June 30, 2013 and US$696
as of December 31, 2012
Third parties
Related parties
Inventories, net
Advances and prepaid expenses
Prepaid taxes
1.399.654
Total Current Assets
158.260
233.331
ASET TIDAK LANCAR
Estimasi tagihan pajak
Penyertaan saham, neto
Aset pajak tangguhan, neto
Aset tetap, setelah dikurangi akumulasi
penyusutan sebesar US$597.148
pada tanggal 30 Juni 2013 dan
US$559.977 pada tanggal
31 Desember 2012
Aset lain-lain
Piutang jangka panjang, neto
Aset real estat
Aset yang tidak digunakan
dalam operasi
Kas dan deposito berjangka yang
dibatasi penggunaannya
Lain-lain
NON-CURRENT ASSETS
62.508
249.083
23.289
2r,18
2d,2f,2i
12,32,36
2r,3,18
2j,3,13,15,21
13,15,21
819.838
76.957
244.399
Estimated claims for tax refund
Investments in shares of stock, net
20.087
Deferred tax assets, net
Fixed assets, net of accumulated
depreciation of US$597,148
as of June 30, 2013 and
US$559,977 as of
December 31, 2012
Other assets
Long-term receivables, net
Real estate assets
748.936
21
16.308
2f,14,32
2k
81
12.749
3.031
2j,13
2c,2d,2e,2f
21,32,36
32,34,36
3.465
Assets not used in operations
18.459
37.160
Restricted cash and time deposits
Others
17.094
36.038
Total Aset Tidak Lancar
1.227.210
1.162.293
Total Non-Current Assets
TOTAL ASET
2.670.734
2.561.947
TOTAL ASSETS
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
1
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM (lanjutan)
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Tidak diaudit/
Unaudited)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
31 Des. 2012/
Dec. 31, 2012
(Diaudit/
Audited)
Catatan/
Notes
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Utang pajak
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Uang muka penjualan dan lainnya
Bagian pinjaman jangka panjang yang
jatuh tempo dalam waktu satu tahun
Bagian liabilitas keuangan jangka
panjang yang jatuh tempo
dalam waktu satu tahun
1.003.370
Total Liabilitas Jangka Pendek
1.354.619
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Liabilitas keuangan jangka panjang,
setelah dikurangi bagian yang
jatuh tempo dalam waktu satu tahun
Liabilitas imbalan kerja
jangka panjang
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
140.922
30.470
11.664
315
10.572
36.902
2c,2d,2f,6,7,9,
10,13,15,32,36
2d,2f
16,32,36
2c,9
2d,2f
17,32,36
2c,9
2r,3,18
2d,2f,19,32,36
23.171
43.216
2q,3,23
2c,2d,9,20,36
2c,2d,2f,7,9,
53.349 10,13,21,32,36
668
2d,2f,22,
32,36
807.434
21.099
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Taxes payable
Accrued expenses
Short-term employee
benefits liabilities
Sales and other advances
Current maturities of long-term
loans
433
Current maturities of long-term
financial liabilities
1.244.435
Total Current Liabilities
241.339
23.126
14.597
99
29.493
24.642
10.951
71.222
2.139
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
147.605
2r,3,18
2c,2d,2f
7,9,10,13
21,32,36
154.794
Long-term loans, net of current
maturities
7.398
2d,2f,22
32,36
6.885
37.079
2q,3,23
3.471
37.708
Long-term financial liabilities,
net of current maturities
Long-term employee benefits
liabilities
195.553
201.526
Total Non-Current Liabilities
1.550.172
1.445.961
TOTAL LIABILITIES
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
2
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM (lanjutan)
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Tidak diaudit/
Unaudited)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
31 Des. 2012/
Dec. 31, 2012
(Diaudit/
Audited)
EKUITAS
EQUITY
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA PEMILIK
ENTITAS INDUK
Modal saham
Nilai nominal Rp500 (angka penuh)
per saham
Modal dasar - 40.000.000.000 saham
yang terdiri dari 1 saham Seri A
Dwiwarna dan 39.999.999.999
saham Seri B
Modal ditempatkan dan disetor
penuh - 15.775.000.000 saham
yang terdiri dari 1 saham Seri A
Dwiwarna dan 15.774.999.999
saham Seri B
Tambahan modal disetor, neto
Pendapatan komprehensif lainnya
855.968
116.959
(10.404)
Saldo laba (akumulasi kerugian)
Dicadangkan
Tidak dicadangkan
146.834
(7.724)
Total Ekuitas Yang Dapat Diatribusikan
Kepada Pemilik Entitas Induk
Kepentingan Nonpengendali
25
1b,2n,26
1.101.633
18.929
2b,24
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT
ENTITY
Share capital
Par value Rp500 (full amount)
per share
Authorized capital - 40,000,000,000
shares which consist of 1 Series A
Dwiwarna share and 39,999,999,999
Series B shares
Issued and fully paid 15,775,000,000 shares which
consist of 1 Series A Dwiwarna
share and 15,774,999,999
855.968
Series B shares
116.956
Additional paid-in capital, net
(5.334)
Other comprehensive income
Retained earnings (accumulated
losses)
146.834
Appropriated
(18.358)
Unappropriated
1.096.066
Total Equity Attributable to
Owners of the Parent Entity
19.920
Non-controlling Interests
EKUITAS, NETO
1.120.562
1.115.986
EQUITY, NET
TOTAL LIABILITAS DAN EKUITAS
2.670.734
2.561.947
TOTAL LIABILITIES AND EQUITY
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
3
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Periode Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
PENDAPATAN NETO
BEBAN POKOK PENDAPATAN
1.109.189
(1.001.282)
LABA BRUTO
107.907
Beban penjualan
(24.885)
Beban umum dan administrasi
Penjualan limbah produksi
Pendapatan lain-lain
Beban lain-lain
(48.531)
2.878
10.510
(3.335)
LABA (RUGI) OPERASI
Bagian rugi dari entitas asosiasi
Pendapatan keuangan
Laba (rugi) selisih kurs, neto
Beban keuangan
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
2c,2o,9,
28,37
2c,2j,2o,9,
29,37
2c,2h,2j,
2o,2q,9,30
2c,2h,2j,
2o,2q,9,30
2f,2n,12
13,18
44.544
(2.985)
3.597
(4.265)
(23.497)
12
4,5
2d,2f,17
15,21
30 Juni 2012/
June 30, 2012
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
1.155.215
(1.102.814)
NET REVENUES
COST OF REVENUES
52.401
GROSS PROFIT
(21.420)
Selling expenses
(50.527)
6.530
11.108
(11.068)
General and administrative expenses
Sales of waste products
Other income
Other expenses
(12.976)
OPERATING PROFIT (LOSS)
(23)
5.350
29.598
(21.523)
Share in loss of associates
Finance income
Gain (loss) on foreign exchange, net
Finance expense
LABA SEBELUM BEBAN
(MANFAAT) PAJAK
17.394
BEBAN (MANFAAT) PAJAK
Pajak kini
Pajak tangguhan, neto
9.350
(1.882)
10.046
(511)
Beban Pajak, Neto
7.468
9.535
LABA (RUGI) PERIODE BERJALAN
9.926
(9.109)
PROFIT (LOSS) FOR THE PERIOD
(6.264)
OTHER COMPREHENSIVE INCOME
Difference in foreign currency
translation of the financial statements
of Subsidiaries - net
(15.373)
TOTAL COMPREHENSIVE
INCOME (LOSS) FOR THE PERIOD
(9.808)
699
PROFIT (LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interests
(9.109)
TOTAL
2r,18
PENDAPATAN KOMPREHENSIF LAIN
Selisih kurs karena penjabaran
laporan keuangan
Entitas Anak - neto
(5.077)
TOTAL LABA (RUGI) KOMPREHENSIF
PERIODE BERJALAN
4.849
LABA (RUGI) PERIODE BERJALAN
YANG DAPAT DIATRIBUSIKAN
KEPADA:
` Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
426
10.634
(708)
2b
2b,24
9.926
PROFIT BEFORE TAX
EXPENSE (BENEFIT)
TAX EXPENSE (BENEFIT)
Current tax
Deferred tax, net
Tax Expense, Net
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
4
The original interim consolidated financial statements included herein are
in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM (lanjutan)
Periode Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
TOTAL LABA (RUGI) KOMPREHENSIF
PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
5.564
(715)
TOTAL
4.849
LABA (RUGI) PER SAHAM DASAR
DAN DILUSIAN YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
(dalam Dolar AS penuh)
0,00062
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise Stated)
Catatan/
Notes
2b,24
2s,31
30 Juni 2012/
June 30, 2012
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
(16.061)
688
TOTAL COMPREHENSIVE INCOME
(LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interests
(15.373)
TOTAL
(0,00057)
BASIC AND DILUTED
EARNINGS (LOSS) PER SHARE
ATTRIBUTABLE TO OWNERS
OF THE PARENT ENTITY
(in full US Dollar amount)
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
5
The original interim consolidated financial statements included herein are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2013
(Disajikan dalam ribuan Dolar AS, Kecuali Dinyatakan Lain)
PT KRAKATAU STEEL (PERSERO) Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable to Owners of the Parent Entity
Pendapatan Komprehensif
Lainnya/Other
Comprehensive Income
Catatan/
Notes
Modal Saham
Ditempatkan
dan Disetor
Penuh/Issued
and Fully Paid
Share Capital
Selisih Kurs
karena Penjabaran
Laporan Keuangan
Entitas Anak/
Difference in
Foreign Currency
Translation of
the Financial
Statements of
Subsidiaries
Saldo Laba
(Akumulasi Kerugian)/
Retained Earnings
(Accumulated Losses)
Tambahan
Modal
Disetor, neto
Additional
Paid-in
Capital, net
Tidak
Dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Total/
Total
Ekuitas, Neto/
Equity, Net
Saldo pada tanggal 31 Desember 2011
2d
855.968
116.016
141.553
Laba (rugi) periode berjalan,
Pendapatan komprehensif lain
2d
2d
-
-
-
(9.808 )
-
(6.253)
(9.808 )
(6.253 )
699
(11)
(9.109)
(6.264)
Profit (loss) for the period,
Other comprehensive income
27
-
-
-
(9.808 )
(25.242 )
(6.253)
-
(16.061 )
(25.242 )
688
-
(15.373)
(25.242)
Total comprehensive income (loss)
for the period
Cash dividends
27
27
27
-
611
-
5.281
(528 )
(5.281 )
611
(528 )
-
-
611
Vesting of management stock option
(528) Allocation of funds for partnership program
Appropriation for general reserve
Saldo pada tanggal 30 Juni 2012 (Tidak Diaudit) 2d
855.968
116.627
146.834
(7.731 )
(1.382)
1.110.316
19.748
1.130.064 Balance as of June 30, 2012 (Unaudited)
Saldo pada tanggal 1 Januari 2013
855.968
116.956
146.834
(18.358 )
(5.334)
1.096.066
19.920
1.115.986
-
-
-
10.634
-
(5.070)
10.634
(5.070 )
(708)
(7)
9.926
(5.077)
-
-
-
10.634
(5.070)
5.564
(715)
4.849
1c,24
-
-
-
-
-
-
(276)
27
-
3
-
-
-
3
-
855.968
116.959
146.834
1.101.633
18.929
Total laba (rugi) komprehensif
periode berjalan
Dividen tunai
Opsi kepemilikan saham oleh manajemen
yang telah vested
Alokasi dana untuk program kemitraan
Pembentukan cadangan umum
Laba (rugi) periode berjalan,
Pendapatan komprehensif lain
Total laba (rugi) komprehensif
periode berjalan
Akuisisi kepentingan nonpengendali oleh
Entitas Anak
Opsi kepemilikan saham oleh manajemen
yang telah vested
2d
2d
Saldo pada tanggal 30 Juni 2013 (Tidak Diaudit)
33.128
(7.724 )
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
4.871
-
(10.404)
1.151.536
19.060
1.170.596
(276)
3
Balance as of December 31, 2011
Balance as of January 1, 2013
Profit (loss) for the period,
Other comprehensive income (loss)
Total comprehensive income
for the period
Acquisition of non-controlling interest
by a Subsidiary
Vesting of management stock option
1.120.562 Balance as of June 30, 2013 (Unaudited)
The accompanying notes to the interim consolidated financial statements form an integral part of
these interim consolidated financial statements taken as a whole.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Periode Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam ribuan Dolar AS,
Kecuali Dinyatakan Lain)
30 Juni 2013/
June 30, 2013
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Penerimaan dari tagihan pajak
Penerimaan dari pendapatan bunga
Pembayaran kepada pemasok
Pembayaran beban usaha
dan lainnya
Pembayaran kepada karyawan
Pembayaran untuk pajak
Pembayaran untuk beban bunga
dan beban bank
Kas neto yang digunakan untuk
aktivitas operasi
Catatan/
Notes
30 Juni 2012/
June 30, 2012
(Enam bulan/
Six months)
(Tidak diaudit/
Unaudited)
1.229.220
41.331
3.727
(1.183.260)
1.294.863
4.538
5.178
(1.129.951)
(32.641)
(53.754)
(146.132)
(24.168)
(61.576)
(134.124)
(16.934)
(9.130)
CASH FLOWS FROM OPERATING
ACTIVITIES
Receipts from customers
Receipts from claims for tax refund
Receipts from interest income
Payments to suppliers
Payments for operating expenses
and others
Payments to employees
Payments for taxes
Payments for interest and bank
charges
(158.443)
(54.370)
Net cash used in operating
activities
ARUS KAS DARI AKTIVITAS
INVESTASI
Penarikan (penempatan) investasi
jangka pendek
Penarikan (penempatan) kas dan deposito
berjangka yang dibatasi penggunaannya
Penambahan penyertaan pada saham
Penambahan aset tetap
1.436
(8.668)
(101.645)
Kas neto yang digunakan untuk
aktivitas investasi
(108.883)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan bank jangka pendek, neto
Penerimaan pinjaman jangka panjang
Pembayaran pinjaman jangka panjang
Pembayaran untuk beban bunga
Pembayaran untuk program
kemitraan dan bina lingkungan
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS
Six-Month Period Ended June 30, 2013
(Expressed in thousands of US Dollar,
Unless Otherwise stated)
(6)
(4.521)
(6.730)
(141.442)
CASH FLOWS FROM INVESTING
ACTIVITIES
Withdrawal (placement) of short-term
investments
Withdrawal (placement) of restricted
cash and time deposits
Additional investments in shares of stock
Purchase of fixed assets
(142.694)
Net cash used in investing
activities
9.999
12
CASH FLOWS FROM FINANCING
ACTIVITIES
187.787 Proceeds from short-term bank loans, net
72
Proceeds from long-term loans
(10.650)
Repayments of long-term loans
(11.322)
Payments for interest
Payments for partnership and
(22)
community development program
196.287
30.082
(4.482)
(14.067)
(1.023)
Kas neto yang diperoleh dari
aktivitas pendanaan
206.797
165.865
PENURUNAN NETO KAS
DAN SETARA KAS
(60.529)
(31.199)
NET DECREASE IN
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL
PERIODE
270.267
396.285
CASH AND CASH EQUIVALENTS
AT BEGINNING OF PERIOD
Dampak perubahan selisih kurs
KAS DAN SETARA KAS AKHIR
PERIODE
(1.061)
208.677
(3.185)
4
361.901
Net cash provided by financing
activities
Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
The accompanying notes to the interim consolidated
financial statements form an integral part of these interim
consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM
1.
a. Pendirian Perusahaan
GENERAL
a. The Company’s Establishment
PT Krakatau Steel (Persero) Tbk (“Perusahaan”)
didirikan di Republik Indonesia pada tanggal
27 Oktober 1971 berdasarkan Akta Notaris
No. 34 dari Notaris Tan Thong Kie, S.H.,
Perusahaan didirikan untuk mengambil alih
proyek pabrik baja Trikora. Akta pendirian
tersebut telah disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusannya
No. J.A.5/224/4 tanggal 31 Desember 1971 dan
diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 44 tanggal 8 Februari
1972, Tambahan No. 19.
PT Krakatau Steel (Persero) Tbk (the
“Company”) was established in the Republic of
Indonesia based on the Notarial Deed No. 34 of
Tan Thong Kie, S.H., dated October 27, 1971 to
take over the Trikora steel plant project. The
deed of establishment was approved by the
Ministry of Justice of the Republic of Indonesia
in its Decision Letter No. J.A.5/224/4 dated
December 31, 1971 and was published in the
State Gazette of the Republic of Indonesia
No. 44 dated February 8, 1972, Supplement
No. 19.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, yang terakhir dengan
Akta Notaris No. 148 tanggal 26 Juli 2012 dari
Aryanti Artisari, S.H., M.Kn., yang mengatur,
antara lain, perubahan susunan Dewan
Komisaris dan Direksi Perusahaan. Perubahan
ini telah dilaporkan dan diterima oleh Menteri
Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Penerimaan No. AHUAH.01.10-30495 tanggal 14 Agustus 2012.
The Company’s Articles of Association have
been amended several times, most recently by
Notarial Deed No. 148 dated July 26, 2012 of
Aryanti Artisari, S.H., M.Kn., concerning, among
others, the change in the Company’s Boards of
Commissioners and Directors. The amendments
were reported to and accepted by the Ministry of
Law and Human Rights of the Republic of
Indonesia in its Acknowledgement Letter
No. AHU-AH.01.10-30495 dated August 14,
2012.
Tujuan Perusahaan adalah melaksanakan dan
menunjang
kebijaksanaan
dan
program
Pemerintah di bidang ekonomi, khususnya
dalam industri baja.
The Company‘s objective is to implement and
support the various policies and programs of the
Government for economic development,
especially with respect to the steel industry.
Sesuai dengan Pasal 3 Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan terutama meliputi bidang produksi,
perdagangan dan pemberian jasa.
In accordance with Article 3 of the Company’s
Articles of Association, the scope of its activities
mainly comprises production, trading and
rendering of services.
Ruang lingkup kegiatan Perusahaan saat ini
meliputi, antara lain:
Currently, the Company is engaged in, among
others:
(i)
(i)
Industri baja terpadu, yang memproduksi
besi spons, slab baja, billet baja, baja
lembaran panas, baja lembaran dingin dan
batang kawat.
(ii) Perdagangan, yang meliputi kegiatan
pemasaran, distribusi dan keagenan, baik
dalam maupun luar negeri.
(iii) Pemberian jasa seperti jasa desain dan
rekayasa dan konstruksi, pemeliharaan
mesin,
konsultasi
teknis
maupun
penyediaan sarana dan prasarana yang
menunjang kegiatan usaha Perusahaan.
(ii)
Integrated steel industry, which produces
sponge iron, slabs, billets, hot rolled coils,
cold rolled coils and wire rods.
Trading activities, comprising marketing,
distribution and agency work, both in the
domestic and international markets.
(iii) Services, such as designing and
construction,
machine
maintenance,
technical consultancy and provision of
infrastructure to support the activities of the
Company.
8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
a. Pendirian Perusahaan (lanjutan)
GENERAL (continued)
a. The Company’s Establishment (continued)
(iv) Kegiatan
usaha
penunjang
seperti
pergudangan,
perbengkelan,
properti,
pelabuhan, pendidikan dan pelatihan,
limbah produk dan limbah industri
pembangkit listrik, pengelolaan air dan jasa
teknologi informasi.
(iv) Supporting activites such as warehousing,
workshop,
property,
port
services,
education and training, waste and
industrial product, power plant, water
treatment and information technology
services.
Perusahaan dan pabriknya berlokasi di Cilegon,
Banten.
Perusahaan
memulai
operasi
komersialnya pada tahun 1971. Sebelum tahun
2011, Perusahaan memiliki fasilitas produksi
dengan kapasitas produksi baja kasar (crude
steel) sebesar 2 juta ton (tidak direviu) per tahun
dan kapasitas produksi baja jadi (finished steel
products) sebesar 2 juta ton (tidak direviu) per
tahun. Kapasitas produksi baja meningkat
menjadi 2,4 juta ton (tidak direviu) per tahun
dengan selesainya program revitalisasi pabrik
baja lembaran panas pada tahun 2011.
The Company and its production facilities are
located in Cilegon, Banten. The Company
started its commercial operations in 1971. Prior
to 2011, the Company’s production facilities
have a production capacity of 2 million metric
tons (unreviewed) of crude steel per year and 2
million metric tons (unreviewed) of finished steel
products per year. The production capacity of
steel products increases to 2.4 million metric
tons (unreviewed) per year upon completion of
hot strip mill revitalization in 2011.
Kantor pusat Perusahaan berkedudukan di
Jalan lndustri No. 5, Cilegon.
The Company’s head office is located at Jalan
Industri No. 5, Cilegon.
Perusahaan dimiliki oleh Pemerintah Republik
Indonesia selaku pemegang saham mayoritas.
The Company is majorily owned by the
Government of the Republic of Indonesia.
b. Penawaran Umum Efek Perusahaan
b. The Company’s Public Offering
On October 29, 2010, the Company obtained
the effective statement from the Capital Market
and Financial Institution Supervisory Agency
(“Bapepam-LK”) No. S-9769/BL/2010 to conduct
public offering of its 3,155,000,000 new shares
with nominal value of Rp500 (full amount) per
share at a price of Rp850 (full amount) per
share. The Company’s shares were listed on
the
Indonesia
Stock
Exchange
on
November 10, 2010 (Note 25).
Pada tanggal 29 Oktober 2010, Perusahaan
memperoleh pernyataan efektif dari Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (“Bapepam-LK”) No.S-9769/BL/2010
untuk melakukan penawaran umum saham
kepada masyarakat sebanyak 3.155.000.000
saham baru dengan nilai nominal Rp500 (angka
penuh) per saham dengan harga Rp850 (angka
penuh) per saham. Saham Perusahaan telah
dicatatkan di Bursa Efek Indonesia pada tanggal
10 November 2010 (Catatan 25).
c. Struktur Entitas Anak dan Entitas Asosiasi
c. The Subsidiaries and Associates Structure
As of June 30, 2013 and December 31, 2012,
the percentage of ownership of the Company,
either directly or indirectly, and total assets of
the Subsidiaries are as follows:
Pada tanggal 30 Juni 2013 dan 31 Desember
2012, persentase kepemilikan Perusahaan, baik
secara langsung maupun tidak langsung, dan
total aset Entitas Anak adalah sebagai berikut:
9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
Entitas Anak
dan Kegiatan Usaha/
Subsidiaries and
Business Activities
GENERAL (continued)
c. The Subsidiaries and Associates Structure
(continued)
Kedudukan dan
Tahun Usaha
Komersial Dimulai/
Domicile and Year
of Commercial
Operations Started
Persentase Kepemilikan/
Percentage of Ownership
2013
2012
Total Aset Sebelum
Eliminasi/
Total Assets Before
Elimination
2013
2012
PT Krakatau Wajatama (“PT KWT”)
Manufaktur baja profil dan tulangan/
Reinforcing bars and steel wires
production
Cilegon, 1992
100,00
100,00
143.999
119.329
Cilegon, 1996
100,00
100,00
152.254
129.806
Cilegon, 1973
100,00
98,48
126.019
118.678
Cilegon, 1982
100,00
100,00
109.772
114.558
Cilegon, 1988
100,00
100,00
211.569
251.871
Cilegon, 1996
100,00
100,00
69.643
52.321
Cilegon, 1996
100,00
100,00
38.937
38.607
Cilegon, 1996
97,55
97,55
15.332
13.470
Cilegon, 1993
100,00
100,00
6.823
7.226
Jakarta, 2012
66,00
66,00
139.876
134.648
Jakarta, -
100,00
100,00
PT Krakatau Daya Listrik (“PT KDL”)
Distributor dan penghasil listrik/
Generation and distribution of electricity
PT KHI Pipe Industries (“PT KHIP”)
Manufaktur pipa baja
Steel pipe production
PT Krakatau Industrial Estate Cilegon
(“PT KIEC”) dan Entitas Anak/and
Subsidiary (PT Laksana Maju Jaya)
Industri real estat dan perhotelan/
Real estate and hotels industry
PT Krakatau Engineering (“PT KE”)
dan Entitas Anak/and Subsidiaries
Rekayasa dan konstruksi/
Construction and engineering
PT Krakatau Bandar Samudera (“PT KBS”)
Jasa pengelolaan pelabuhan/
Port services provider
PT Krakatau Tirta Industri (“PT KTI”)
dan Entitas Anak/and Subsidiary
(PT Krakatau Daya Tirta)
Distributor dan pengolahan air/
Water treatment and distribution
PT Krakatau Medika (“PT KM”)
1)
Jasa pelayanan kesehatan/
Medical services provider
PT Krakatau Information Technology
(“PT KITech”)
Jasa teknologi komputer/
Computer technology provider
PT Meratus Jaya Iron & Steel (“PT MJIS”)
Manufaktur besi dan baja/
Iron and steel production
PT Krakatau Nasional Resources (“PT KNR”)
Industri pengolahan hasil tambang/
Coal and mining industry
Total/Total
1)
1)
3,07% dimiliki oleh PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
dan PT Latinusa dimiliki oleh Perusahaan sebesar 20,10%
10
5.101
5.104
1.019.325
985.818
3.07% is owned by PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
and PT Latinusa is 20.10% owned by the Company
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
PT KIEC memiliki saham pada PT Laksana
Maju Jaya (“PT LMJ”) dengan persentase
kepemilikan sebesar 99,99%. PT LMJ bergerak
dalam bidang real estat dan memulai operasi
komersialnya pada tahun 2001.
PT KIEC owns shares of PT Laksana Maju Jaya
(“PT LMJ”) with the percentage of ownership of
99.99%. PT LMJ is engaged in the business of
real estate and commenced its commercial
operations in 2001.
Pada tanggal 16 Agustus 2006, PT Krakatau
Daya Tirta (“PT KDT”) didirikan sebagai Entitas
Anak PT KDL dengan komposisi kepemilikan
sebesar 55% dimiliki oleh PT KDL dan 45%
dimiliki oleh PT KTI. PT KDT didirikan dengan
tujuan untuk mengambil alih kegiatan usaha air
minum merek Quelle yang sebelumnya
merupakan unit usaha PT KDL. Berdasarkan
Perjanjian
Jual
Beli
Saham
tanggal
9 September 2009, PT KDL menjual 25%
saham PT KDT yang dimilikinya kepada PT KTI
sehingga persentase kepemilikan PT KDL turun
menjadi 30% dan persentase kepemilikan
PT KTI pada PT KDT naik menjadi 70%.
On August 16, 2006, PT Krakatau Daya Tirta
(“PT KDT”) was established as a subsidiary of
PT KDL with share composition of 55% owned
by PT KDL and 45% owned by PT KTI. PT KDT
was established with the objective to take over
Quelle mineral water business which was
previously a business unit of PT KDL. Based on
the Share Sale and Purchase Agreement dated
September 9, 2009, PT KDL sold its 25%
ownership in PT KDT to PT KTI resulting in the
reduction of PT KDL’s percentage of ownership
to 30% and increase of PT KTI’s percentage of
ownership in PT KDT to 70%.
Perusahaan bekerjasama dengan PT Aneka
Tambang (Persero) Tbk (“PT Antam”)
mendirikan PT MJIS pada tanggal 9 Juni 2008
dengan persentase kepemilikan adalah 66%
oleh Perusahaan dan 34% oleh PT Antam.
PT MJIS bergerak dalam bidang produksi besi
dan baja, perdagangan dan jasa yang berkaitan
dengan besi dan baja dan berkedudukan di
Jakarta. Pada tanggal 26 November 2012,
PT MJIS sudah memulai operasi komersialnya.
The Company together with PT Aneka
Tambang
(Persero)
Tbk
(“PT Antam”)
established PT MJIS on June 9, 2008 with the
percentage of ownership of 66% for the
Company and 34% for PT Antam. PT MJIS is
engaged in iron and steel production, trading
and services relating to iron and steel products
and is located in Jakarta. On November 26,
2012, PT MJIS commenced its commercial
operations.
Perusahaan mendirikan PT Krakatau National
Resources (“PT KNR”) pada tanggal 12 Juni
2012 dengan persentase kepemilikan adalah
99,99% untuk Perusahaan dan 0,01% untuk
PT KTI. PT KNR bergerak dalam industri
penambangan dan pengolahan tambang
mineral, batu bara dan bahan tambang lainnya
dan berkedudukan di Jakarta. Sampai dengan
tanggal 30 Juni 2013, PT KNR belum memulai
operasi komersialnya.
The Company established PT Krakatau National
Resources (“PT KNR”) on June 12, 2012 with
the percentage of ownership of 99.99% for the
Company and 0.01% for PT KTI. PT KNR is
engaged in mineral, coal and mining industry
and is located in Jakarta. Up to June 30, 2013,
PT KNR has not yet commenced its commercial
operations.
Berdasarkan Akta Notaris No. 08 tanggal
17 Januari 2013 dari Andalia Farida, S.H., M.H.,
PT KE mengakuisisi seluruh saham PT KHI
yang dimiliki oleh PT Kertas Basuki Rachmat
Indonesia Tbk.
Based on Notarial Deed No. 08 dated
January 17, 2013 of Andalia Farida, S.H., M.H.,
PT KE acquired all shares of PT KHI owned by
PT Kertas Basuki Rachmat Indonesia Tbk.
11
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
Informasi mengenai Entitas Asosiasi yang
dimiliki oleh Kelompok Usaha pada tanggal
30 Juni 2013 dan 31 Desember 2012 adalah
sebagai berikut:
Information about the Associates owned by the
Group as of June 30, 2013 and December 31,
2012 are as follows:
Entitas Asosiasi/
Associates
Kedudukan dan
Tahun Usaha
Komersial Dimulai/
Domicile and Year
of Commercial
Operations Started
Persentase Kepemilikan/
Percentage of Ownership
Kegiatan Usaha/
Business Activities
2013
2012
PT Krakatau Osaka Steel
(“PT KOS”)
Cilegon, -
Manufaktur baja profil dan tulangan/
Section and reinforcing bars production
49,00
49,00
PT Krakatau Nippon Steel Sumikin
(“PT KNSS”)
Cilegon, -
Manufaktur baja galvanized dan
annealing/
Galvanized and annealed steel
production
49,00
49,00
PT Krakatau Posco (“PT KP”)
Cilegon, -
Manufaktur besi dan baja/
Iron and steel production
30,00
30,00
PT Krakatau Posco Dongsuh Chemtech
(“PT KPDC”)
Cilegon, -
Manufaktur limbah batu bara/
Distilled Coal Tar production
30,00
-
PT Kerismas Witikco Makmur
(“PT Kerismas”)
Jakarta, 1980
Manufaktur seng/
Zinc production
29,31
29,31
PT Krakatau Prima Dharma Sentana
(“PT KPDS”)
Cilegon, 1987
Manufaktur alumunium/
Aluminium production
25,00
25,00
Industri, perdagangan, pembangunan dan jasa
kecuali hukum dan pajak/
Industry, trade, development and services
Except law and tax
24,00
-
Manufaktur baja berlapis timah/
Tin plate steel production
20,10
20,10
PT Krakatau Samator
PT Pelat Timah Nusantara (“PT Latinusa”)
Cilegon, -
Cilegon, 1986
PT Krakatau Posco Chemtech
Calcination (“PT KPCC”)
Cilegon, -
Manufaktur kapur/
Lime calcining production
20,00
20,00
PT Indo Japan Steel Center
(“PT IJSC”)
Cilegon, -
Manufaktur baja plat dan lembaran/
Plate and rolled steel production
20,00
20,00
12
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
d. Dewan Komisaris, Direksi dan Karyawan
GENERAL (continued)
d. Boards of Commissioners, Directors and
Employees
The Boards of Commissioners and Directors of
the Company as of June 30, 2013 are as
follows:
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 30 Juni 2013 adalah
sebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Dewan Direksi
Direktur Utama
Direktur Produksi
Direktur Logistik
Direktur Keuangan tidak terafiliasi
Direktur Sumber Daya Manusia
dan Umum
Direktur Pemasaran
Direktur Teknologi dan
Pengembangan Usaha
Zacky Anwar
Binsar H. Simanjuntak
Tubagus Farich Nahril
Mochammad Imron Zubaidy
Achmad Sofjan Ruky
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Board of Directors
President Director
Production Director
Logistics Director
Unaffiliated Finance Director
Human Resources and General
Affairs Director
Marketing Director
Technology and Development
Director
Irvan Kamal Hakim
Hilman Hasyim
Imam Purwanto
Sukandar
Dadang Danusiri
Yerry
Widodo Setiadharmaji
Sampai dengan tanggal 23 Agustus 2013, akta
notaris mengenai perubahan Susunan Dewan
Komisaris Perusahaan masih dalam proses.
Up to August 23, 2013, the notarial deed
concerning the change in the Company’s Board
of Commissioners is still in process.
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2012
adalah sebagai berikut:
The Boards of Commissioners and Directors of
the Company as of December 31, 2012 are as
follows:
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Dewan Direksi
Direktur Direktur Utama
Direktur Produksi
Direktur Logistik
Direktur Keuangan tidak terafiliasi
Direktur Sumber Daya Manusia
dan Umum
Direktur Pemasaran
Direktur Teknologi dan
Pengembangan Usaha
Zacky Anwar
Ignatius Rusdonobanu
Tubagus Farich Nahril
Mochammad Imron Zubaidy
Achmad Sofjan Ruky
Irvan Kamal Hakim
Hilman Hasyim
Imam Purwanto
Sukandar
Dadang Danusiri
Yerry
Widodo Setiadharmaji
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Board of Directors
President Director
Production Director
Logistics Director
Unaffiliated Finance Director
Human Resources and General
Affairs Director
Marketing Director
Technology and Development
Director
The members of the
Committee are as follows:
Susunan Komite Audit Perusahaan adalah
sebagai berikut:
13
Company’s
Audit
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
d. Dewan Komisaris, Direksi dan Karyawan
(lanjutan)
d. Boards of Commissioners, Directors and
Employees (continued)
30 Juni 2013/
June 30, 2013
Ketua
Wakil Ketua
Anggota
Anggota
31 Desember 2012/
December 31, 2012
Achmad Sofjan Ruky
Binsar H. Simanjuntak
Iskariman Supardjo
Mohamad Hassan
Mochammad Imron Zubaidy
Herman
Iskariman Supardjo
Chairman
Vice Chairman
Member
Member
Personil manajemen kunci Perusahaan dan
Entitas Anak meliputi direksi dan komisaris
Perusahaan dan Entitas Anak.
The key management personnel of the
Company and Subsidiaries comprises of the
members of directors and commissioners of the
Company and Subsidiaries.
Pada tanggal-tanggal 30 Juni 2013 dan
31 Desember 2012, Perusahaan dan Entitas
Anak (secara bersama-sama disebut sebagai
“Kelompok Usaha”) memiliki karyawan tetap
masing-masing sebanyak 7.591 orang (tidak
direviu) dan 8.092 orang (tidak diaudit).
As of June 30, 2013 and December 31, 2012,
the Company and Subsidiaries (collectively
referred to as the “Group”) have 7,591
(unreviewed) and 8,092 permanent employees
(unaudited), respectively.
e. Penyelesaian
Laporan
Konsolidasian Interim
2.
GENERAL (continued)
Keuangan
e. Completion of the Interim Consolidated
Financial Statements
Laporan keuangan konsolidasian interim ini
telah diselesaikan dan disetujui untuk diterbitkan
oleh Direksi Perusahaan pada tanggal
23 Agustus 2013.
The
accompanying
interim
consolidated
financial statements were completed and
authorized for issue by the Company’s Directors
on August 23, 2013.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
a. Dasar
Penyajian
Laporan
Konsolidasian Interim
YANG
2.
Keuangan
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a. Basis of Preparation of the
Consolidated Financial Statements
Interim
Laporan keuangan konsolidasian interim 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 (“DSAK”) dan
Peraturan-peraturan serta Pedoman Penyajian
dan Pengungkapan Laporan Keuangan yang
diterbitkan oleh BAPEPAM-LK.
The interim consolidated financial statements
have been prepared in accordance with
Indonesian Financial Accounting Standards
(“SAK”), which comprise the Statements and
Interpretations issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and the
Regulations and the Guidelines on Financial
Statement Presentation and Disclosures issued
by BAPEPAM-LK.
Laporan keuangan konsolidasian interim
disusun sesuai dengan Pernyataan Standar
Akuntansi
Keuangan
(“PSAK”)
No.
1
(Revisi 2009), “Penyajian Laporan Keuangan”
dan PSAK No. 3 (Revisi 2010), “Laporan
Keuangan Interim”.
The interim consolidated financial statements
are prepared in accordance with the Statement
of Financial Accounting Standards (“PSAK”)
No. 1 (Revised 2009), “Presentation of Financial
Statements” and PSAK No. 3 (Revised 2010),
“Interim Financial Statements”.
14
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 (Tidak Diaudit)
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
a. Dasar
Penyajian
Laporan
Konsolidasian Interim (lanjutan)
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENT
June 30, 2013 (Unaudited)
(Expressed in thousands of US Dollar and
in millions of Rupiah, Unless Otherwise Stated)
YANG
2.
Keuangan
SUMMARY
POLICIES
OF
SIGNIFICANT
a. Basis of Preparation of
Consolidated
Financial
(continued)
ACCOUNTING
the Interim
Statements
Laporan keuangan konsolidasian interim
disusun berdasarkan konsep akrual, kecuali
untuk laporan arus kas, dan dengan
menggunakan konsep biaya historis, kecuali
untuk beberapa akun tertentu yang diukur
berdasarkan
pengukuran
sebagaimana
diuraikan dalam kebijakan akuntansi masingmasing akun tersebut.
The interim consolidated financial statements
have been prepared on the accrual basis,
except for statement of cash flows, and using
the historical cost concept of accounting, except
for certain accounts which are measured on the
bases described in the related accounting
policies of each account.
Laporan arus kas konsolidasian interim yang
disusun
dengan
menggunakan
metode
langsung,
menyajikan
penerimaan
dan
pengeluaran kas yang diklasifikasikan dalam
aktivitas operasi, investasi dan pendanaan.
The interim consolidated
flows, which have been
direct method, present
payments classified into
and financing activities.
Mata uang penyajian yang digunakan dalam
laporan keuangan konsolidasian interim adalah
Dolar Amerika Serikat (“Dolar AS”) yang
merupakan mata uang fungsional Perusahaan
dan Entitas Anak tertentu (Catatan 2.d). Setiap
entitas di dalam Kelompok Usaha menetapkan
mata uang fungsional sendiri dan transaksitransaksi di dalam laporan keuangan dari
setiap entitas diukur berdasarkan mata uang
fungsional tersebut.
The presentation currency used in the
preparation of the interim consolidated financial
statements is the United States Dollar
(“US Dollar”) which is the functional currency of
the Company and certain Subsidiaries (Note
2.d). Each entity in the Group determines its
own functional currency and items included in
the financial statements of each entity are
measured using that functional currency.
Mata uang fungsional PT KWT, PT KDL,
PT KHIP dan PT MJIS adalah Dolar AS,
sedangkan untuk Entitas Anak lainnya adalah
Rupiah.
The functional currency of PT KWT, PT KDL,
PT KHIP and PT MJIS is the US Dollar while
other Subsidiaries are the Rupiah.
b. Prinsip-prinsip konsolidasi
statements of cash
prepared using the
cash receipts and
operating, investing
b. Principles of consolidation
Laporan keuangan konsolidasian interim
meliputi akun-akun Kelompok Usaha seperti
disebutkan pada Catatan 1.c (secara langsung
maupun tidak langsung) dengan kepemilikan
saham lebih dari 50%.
The interim consolidated financial statements
include the accounts of the Group as described
in No