03 NRC AUDIT KBN 2016 DRAFT 280217 siang 32
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2016 dan 2015
(Expressed in Rupiah, unless otherwise stated)
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2016 dan 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha - neto
Piutang lain-lain - neto
Persediaan
Uang muka
Pendapatan yang akan diterima
Pajak dibayar dimuka
Biaya dibayar dimuka pendirian
rumah sakit
Biaya dibayar dimuka
JUMLAH ASET LANCAR
ASET TIDAK LANCAR
Piutang Jangka Panjang Pihak Berelasi
Biaya dibayar dimuka pendirian
rumah sakit
Aset keuangan tidak lancar lainnya
Kerjasama operasi
Investasi pada entitas asosiasi
Properti investasi
Aset tetap - bersih
Aset dalam penyelesaian
Aset tak berwujud
Aset pajak tangguhan
Aset tidak lancar lainnya
JUMLAH ASET TIDAK LANCAR
4d,4f,4u,5,37,38
4d,4h,4u,6,37,38
4h,4u,7,37,38
4i,4n,8
4u,9,37,38
4q,4u,10,37,38
4t,29a
4j,11a
4j,11b
4e,4u,14,12,37,38
4j,13
4g,4u,14,37,38
4k,4u,15,37,38
4k,2,16
4l,4o,17
4m,4w,18
19
4t, 29e
20
JUMLAH ASET
2016
2015
214.919.961.995
134.152.294.948
10.528.475.089
5.949.531.803
14.325.330.555
111.203.598.769
1.842.149.841
72.620.342.770
139.361.970.343
39.360.513.160
3.756.554.814
4.111.862.805
70.333.693.540
733.267.560
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Account receivables - net
Other receivables - net
Inventories
Advances
Accrued income
Prepaid Taxes
21.489.407.367
514.410.750.367
129.535.558.216
65.955.911.508
525.769.674.718
Hospital Establishment Prepaid Expense
Prepaid expenses
TOTAL CURRENT ASSET
33.707.983.175
22.366.022.975
NON-CURRENT ASSETS
Due From Related Party
137.287.842.094
2.715.441.106
332.177.661.080
226.935.885.429
550.982.845.838
20.257.709.418
542.297.348
25.040.344.146
622.033.012
1.330.270.042.646
3.253.500.000
2.237.735.666
312.410.336.132
277.814.071.396
550.226.017.461
27.347.552.722
803.541.666
6.481.714.093
622.033.000
1.203.562.525.110
Hospital Establishment Prepaid Expense
Other non current financial asset
Joint operation
Investment in associated entity
Investment property
Fixed assets - net
Construction in progress
Intangible asset
Deferred tax assets
Other non-current assets
TOTAL NON-CURRENT ASSETS
1.844.680.793.013
1.729.332.199.828
(0,03)
TOTAL ASSETS
The accompanying Notes to Financial Statements form
an integral part of these financial statements
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
1
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2016 dan 2015
(Expressed in Rupiah, unless otherwise stated)
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2016 dan 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang bank jangka pendek
Utang sewa pembiayaan
Utang lain-lain
Utang lain-lain pihak berelasi
Biaya yang masih harus dibayar
Pendapatan diterima dimuka
Pendapatan ditangguhkan
Utang pajak
JUMLAH LIABILITAS JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Utang bank jangka panjang
Utang jaminan jangka panjang
Imbalan pasca kerja
JUMLAH LIABILITAS JANGKA PANJANG
2015
4u,21,37,38
4u,22,37,38
4u,23,37,38
4u,24,37,38
4e,4u,16,37,38
4u,25,37,38
4q,4u,26,37,38
4q,4u,27,37,38
4t,29
10.495.057.920
18.548.000.000
5.431.872.460
6.459.316.435
143.658.826.471
86.443.863.338
121.188.868.385
31.449.424.798
423.675.229.805
19.677.799.433
3.090.347.115
5.607.094.152
6.305.832.918
143.658.826.471
72.192.027.736
106.872.130.709
576.081.819
43.153.430.786
401.133.571.139
LIABILITIES AND EQUITY
SHORT TERM LIABILITIES
Account payables
Bank loan -short term
Financial lease payable
Other payables
Other liability related party
Accrued expenses
Unearned revenue
Deferred income
Taxes payable
TOTAL SHORT TERM LIABILITES
4u,22,37,38
4u,28,37,38
4r,4w,30
83.455.644.707
52.673.209.115
25.540.359.132
161.669.212.954
117.461.297.592
52.984.019.388
29.936.271.920
200.381.588.900
LONG TERM LIABILITIES
Bank loan - long term
Long term deposit
Post employee benefits liability
TOTAL LONG TERM LIABILITIES
585.344.442.760
601.515.160.039
TOTAL LIABILITIES
JUMLAH LIABILITAS
EKUITAS
Modal saham
nilai nominal per lembar saham
sebesar Rp1.000.000. Modal
ditempatkan dan disetor penuh
sebanyak 363.945 saham
Agio saham
Laba belum direalisasi
investasi pada efek-efek
tersedia untuk dijual
Saldo laba
Dicadangkan
Belum dicadangkan
Pengukuran kembali liabiltas/aset
imbalan kerja
2016
30
363.945.000.000
111.967.695.000
363.945.000.000
111.967.695.000
-
253.500.000
654.138.926.657
138.295.241.078
608.916.025.970
56.528.625.860
32
(9.010.512.482)
(13.793.807.041)
EQUITY
Capital stock
Par value per share
Rp1,000,000,issued
and fully paid as
363,945 shares
Excess premium on shares
Unrealized profit of
investment in securities
available for sale
Retained earnings
Appropriated
Unappropriated
Remearsurement of liabilities/assets
employee benefits
JUMLAH EKUITAS
1.259.336.350.253
1.127.817.039.789
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
1.844.680.793.013
1.729.332.199.828
TOTAL LIABILITIES AND EQUITY
The accompanying Notes to Financial Statements form
an integral part of these financial statements
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
2
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2016 dan 2015
(Expressed in Rupiah, unless otherwise stated)
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2016 dan 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha - neto
Piutang lain-lain - neto
Persediaan
Uang muka
Pendapatan yang akan diterima
Pajak dibayar dimuka
Biaya dibayar dimuka pendirian
rumah sakit
Biaya dibayar dimuka
JUMLAH ASET LANCAR
ASET TIDAK LANCAR
Piutang Jangka Panjang Pihak Berelasi
Biaya dibayar dimuka pendirian
rumah sakit
Aset keuangan tidak lancar lainnya
Kerjasama operasi
Investasi pada entitas asosiasi
Properti investasi
Aset tetap - bersih
Aset dalam penyelesaian
Aset tak berwujud
Aset pajak tangguhan
Aset tidak lancar lainnya
JUMLAH ASET TIDAK LANCAR
4d,4f,4u,5,37,38
4d,4h,4u,6,37,38
4h,4u,7,37,38
4i,4n,8
4u,9,37,38
4q,4u,10,37,38
4t,29a
4j,11a
4j,11b
4e,4u,14,12,37,38
4j,13
4g,4u,14,37,38
4k,4u,15,37,38
4k,2,16
4l,4o,17
4m,4w,18
19
4t, 29e
20
JUMLAH ASET
2016
2015
214.919.961.995
134.152.294.948
10.528.475.089
5.949.531.803
14.325.330.555
111.203.598.769
1.842.149.841
72.620.342.770
139.361.970.343
39.360.513.160
3.756.554.814
4.111.862.805
70.333.693.540
733.267.560
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Account receivables - net
Other receivables - net
Inventories
Advances
Accrued income
Prepaid Taxes
21.489.407.367
514.410.750.367
129.535.558.216
65.955.911.508
525.769.674.718
Hospital Establishment Prepaid Expense
Prepaid expenses
TOTAL CURRENT ASSET
33.707.983.175
22.366.022.975
NON-CURRENT ASSETS
Due From Related Party
137.287.842.094
2.715.441.106
332.177.661.080
226.935.885.429
550.982.845.838
20.257.709.418
542.297.348
25.040.344.146
622.033.012
1.330.270.042.646
3.253.500.000
2.237.735.666
312.410.336.132
277.814.071.396
550.226.017.461
27.347.552.722
803.541.666
6.481.714.093
622.033.000
1.203.562.525.110
Hospital Establishment Prepaid Expense
Other non current financial asset
Joint operation
Investment in associated entity
Investment property
Fixed assets - net
Construction in progress
Intangible asset
Deferred tax assets
Other non-current assets
TOTAL NON-CURRENT ASSETS
1.844.680.793.013
1.729.332.199.828
(0,03)
TOTAL ASSETS
The accompanying Notes to Financial Statements form
an integral part of these financial statements
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
1
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
STATEMENTS OF FINANCIAL POSITION
As of December 31, 2016 dan 2015
(Expressed in Rupiah, unless otherwise stated)
PT KAWASAN BERIKAT NUSANTARA (PERSERO)
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2016 dan 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang bank jangka pendek
Utang sewa pembiayaan
Utang lain-lain
Utang lain-lain pihak berelasi
Biaya yang masih harus dibayar
Pendapatan diterima dimuka
Pendapatan ditangguhkan
Utang pajak
JUMLAH LIABILITAS JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Utang bank jangka panjang
Utang jaminan jangka panjang
Imbalan pasca kerja
JUMLAH LIABILITAS JANGKA PANJANG
2015
4u,21,37,38
4u,22,37,38
4u,23,37,38
4u,24,37,38
4e,4u,16,37,38
4u,25,37,38
4q,4u,26,37,38
4q,4u,27,37,38
4t,29
10.495.057.920
18.548.000.000
5.431.872.460
6.459.316.435
143.658.826.471
86.443.863.338
121.188.868.385
31.449.424.798
423.675.229.805
19.677.799.433
3.090.347.115
5.607.094.152
6.305.832.918
143.658.826.471
72.192.027.736
106.872.130.709
576.081.819
43.153.430.786
401.133.571.139
LIABILITIES AND EQUITY
SHORT TERM LIABILITIES
Account payables
Bank loan -short term
Financial lease payable
Other payables
Other liability related party
Accrued expenses
Unearned revenue
Deferred income
Taxes payable
TOTAL SHORT TERM LIABILITES
4u,22,37,38
4u,28,37,38
4r,4w,30
83.455.644.707
52.673.209.115
25.540.359.132
161.669.212.954
117.461.297.592
52.984.019.388
29.936.271.920
200.381.588.900
LONG TERM LIABILITIES
Bank loan - long term
Long term deposit
Post employee benefits liability
TOTAL LONG TERM LIABILITIES
585.344.442.760
601.515.160.039
TOTAL LIABILITIES
JUMLAH LIABILITAS
EKUITAS
Modal saham
nilai nominal per lembar saham
sebesar Rp1.000.000. Modal
ditempatkan dan disetor penuh
sebanyak 363.945 saham
Agio saham
Laba belum direalisasi
investasi pada efek-efek
tersedia untuk dijual
Saldo laba
Dicadangkan
Belum dicadangkan
Pengukuran kembali liabiltas/aset
imbalan kerja
2016
30
363.945.000.000
111.967.695.000
363.945.000.000
111.967.695.000
-
253.500.000
654.138.926.657
138.295.241.078
608.916.025.970
56.528.625.860
32
(9.010.512.482)
(13.793.807.041)
EQUITY
Capital stock
Par value per share
Rp1,000,000,issued
and fully paid as
363,945 shares
Excess premium on shares
Unrealized profit of
investment in securities
available for sale
Retained earnings
Appropriated
Unappropriated
Remearsurement of liabilities/assets
employee benefits
JUMLAH EKUITAS
1.259.336.350.253
1.127.817.039.789
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
1.844.680.793.013
1.729.332.199.828
TOTAL LIABILITIES AND EQUITY
The accompanying Notes to Financial Statements form
an integral part of these financial statements
Catatan atas Laporan Keuangan merupakan bagian yang tidak
terpisahkan dari laporan keuangan secara keseluruhan
2