WINS Financial Statement Q3 - 2017 Results
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
Laporan Keuangan Konsolidasian Interim
Per 30 September 2017 dan 31 Desember 2016
dan untuk Periode 9 (Sembilan) Bulan yang Berakhir
Pada 30 September 2017 dan 2016
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Interim Consolidated Financial Statements
As of September 30, 2017 and December 31, 2016
and for the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
Daftar Isi
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Halaman/
Page
Surat Pernyataan Direksi
Directors’ Statement Letter
Laporan Keuangan Konsolidasian Interim
Per 30 September 2017 dan 31 Desember 2016 dan
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
Pada 30 September 2017 dan 2016
Laporan Posisi Keuangan Konsolidasian Interim
Interim Consolidated Financial Statements
As of September 30, 2017 and December 31, 2016
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
1
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian Interim
Table of Contents
Interim Consolidated Statements of Financial Position
Interim Consolidated Statements of Profit or Loss
2
and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim
3
Interim Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian Interim
4
Interim Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian Interim
5
Notes to Interim Consolidated Financial Statements
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
Per 30 September 2017 dan 31 Desember 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
As of September 30, 2017 and December 31, 2016
(In Full US Dollar)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan Setara Kas
Piutang Usaha
Pihak Berelasi
Pihak Ketiga
Aset Keuangan Lancar Lainnya
Persediaan
Pajak Dibayar di Muka
Uang Muka dan Biaya Dibayar di Muka
Aset Tidak Lancar yang Diklasifikasikan
Sebagai Dimiliki untuk Dijual
Total Aset Lancar
ASET TIDAK LANCAR
Piutang Pihak Berelasi
Investasi pada Entitas Asosiasi
Aset Tetap
Aset Tidak Lancar Lainnya
Total Aset Tidak Lancar
LIABILITAS JANGKA PANJANG
Utang Pihak Berelasi
Liabilitas Keuangan Jangka Panjang Lainnya
Utang Bank Jangka Panjang
Liabilitas Imbalan Kerja Jangka Panjang
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
EKUITAS
Ekuitas yang Dapat Diatribusikan kepada
Pemilik Entitas Induk:
Modal Saham, Nilai nominal - Rp 100
Modal Dasar - 14.220.000.000 saham
Modal Ditempatkan dan Disetor Penuh 4.038.011.640 saham
Tambahan Modal Disetor
Saldo Laba
Ditentukan Penggunaannya
Belum Ditentukan Penggunaannya
Total
Kepentingan Non Pengendali
TOTAL EKUITAS
TOTAL LIABILITAS DAN EKUITAS
8,436,394
15,413,079
4,513,690
16,889,867
1,140,540
104,289
2,418,812
709,805
3,871,991
21,222,984
1,957,141
78,837
1,458,225
365,412
11
480,444
34,693,841
-44,367,669
9, 27
8
10
12, 27
-26,287,434
302,323,654
5,435,740
334,046,828
722,346
26,944,442
324,280,098
5,021,973
356,968,859
NON CURRENT ASSETS
Due from Related Party
Investment in Associates
Fixed Assets
Other Non Current Assets
Total Non Current Assets
368,740,669
401,336,528
TOTAL ASSETS
4, 26, 27
5, 26, 27
9
5.a
27, 29.b
6.a
7
830,793
8,031,988
2,575,107
672,827
623,088
426,525
5,210,000
1,723,941
12,809,614
2,471,928
703,996
962,903
239,591
3,158,502
16, 27
9
16,470,078
6,571,432
41,411,838
21,443,595
6,571,432
50,085,502
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Accounts Payable
Related Parties
Third Parties
Accrued Expenses
Taxes Payable
Short Term Liabilities on Employee Benefits
Other Current Financial Liabilities
Short Term Bank Loans
Current Portion of Long Term Liabilities
Long Term Bank Loans
Due to Related Parties
Total Current Liabillities
9, 27
15, 26, 27
16, 27
17
13,972,483
24,461,991
67,083,011
3,464,650
108,982,135
150,393,973
17,258,199
22,964,290
76,454,557
3,024,537
119,701,583
169,787,085
NON CURRENT LIABILITIES
Due to Related Parties
Other Non Current Financial Liabilities
Long Term Bank Loans
Long Term Employee Benefits Liabilities
Total Non Current Liabillities
TOTAL LIABILITIES
13, 26, 27
9
13.a
14, 27
6.d
27
15, 26, 27
16, 27
43,035,647
84,247,867
43,035,647
84,328,280
522,844
58,439,217
186,245,575
32,101,121
218,346,696
522,844
68,154,888
196,041,659
35,507,784
231,549,443
EQUITY
Equity Attributable to the owners of
the Parent Entity:
Capital Stock, Par value - Rp 100
Authorized Capital - 14,220,000,000 shares
Issued and Fully Paid 4,038,011,640 shares
Additional Paid in Capital
Retained Earnings
Appropriated
Unappropriated
Total
Non-Controlling Interest
TOTAL EQUITY
368,740,669
401,336,528
TOTAL LIABILITIES AND EQUITY
19
20
18
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
2016
USD
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Accounts Receivable
Related Parties
Third Parties
Other Current Financial Assets
Inventories
Prepaid Taxes
Advances and Prepaid Expenses
Non Current Asset Classified as
Held for Sale
Total Current Assets
TOTAL ASET
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang Usaha
Pihak Berelasi
Pihak Ketiga
Beban Akrual
Utang Pajak
Liabilitas Imbalan Kerja Jangka Pendek
Liabilitas Keuangan Jangka Pendek Lainnya
Utang Bank Jangka Pendek
Bagian Lancar Liabilitas Jangka Panjang
Utang Bank Jangka Panjang
Utang Pihak Berelasi
Total Liabilitas Jangka Pendek
2017
USD
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
1
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN LABA RUGI
DAN PENGHASILAN KOMPREHENSIF LAIN
KONSOLIDASIAN INTERIM
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
pada 30 September 2017 dan 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED STATEMENTS OF
PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
(In Full US Dollar)
Catatan/
Notes
2017
USD
2016
USD
PENDAPATAN
21
43,964,042
69,794,315
REVENUES
BEBAN LANGSUNG
22
43,456,671
56,321,965
DIRECT EXPENSES
507,371
13,472,350
GROSS PROFIT
LABA BRUTO
Beban Usaha
Pendapatan Lainnya
Beban Lainnya
Beban Pajak Final
RUGI USAHA
23
24.a
24.b
(5,447,580)
772,847
(1,854,689)
(629,571)
(6,651,622)
(6,361,435)
99,342
(15,421,166)
(1,093,536)
(9,304,445)
Operating Expenses
Other Income
Other Expenses
Final Tax Expenses
LOSS FROM OPERATIONS
Bagian Laba (Rugi) Entitas Asosiasi
Beban Bunga dan Keuangan
RUGI SEBELUM PAJAK PENGHASILAN
Manfaat (Beban) Pajak Penghasilan
8
24.c
(657,008)
(5,809,081)
(13,117,711)
(4,623)
573,369
(6,536,164)
(15,267,240)
3,946,289
Share of Profit (Loss) of Associates
Interest and Financial Charges
LOSS BEFORE INCOME TAX
Income Tax (Expenses)
(13,122,334)
(11,320,951)
LOSS FOR THE PERIOD
--
--
(13,122,334)
(11,320,951)
OTHER COMPREHENSIVE INCOME
Defined Benefit Plans
TOTAL COMPREHENSIVE LOSS
FOR THE PERIOD
(9,715,671)
(3,406,663)
(7,506,879)
(3,814,072)
TOTAL LOSS FOR THE PERIOD
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
(13,122,334)
(11,320,951)
2.m, 6.b
RUGI PERIODE BERJALAN
PENDAPATAN KOMPREHENSIF LAIN
Program Imbalan Pasti
TOTAL RUGI KOMPREHENSIF
PERIODE BERJALAN
TOTAL RUGI PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
18
TOTAL RUGI KOMPREHENSIF YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
RUGI PER SAHAM (dalam Sen US Dolar)
Dasar
Dilusian
(9,715,671)
(3,406,663)
(7,506,879)
(3,814,072)
(13,122,334)
(11,320,951)
(0.241)
(0.226)
(0.186)
(0.186)
25
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
TOTAL COMPREHENSIVE LOSS
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
LOSS PER SHARE (in Cent US Dollar)
Basic
Diluted
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
2
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Per 30 September 2017 dan 31 Desember 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
As of September 30, 2017 and December 31, 2016
(In Full US Dollar)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Modal Saham/
Tambahan
Saldo Laba/ Retained Earnings
Capital Stock
Modal Disetor/
Ditentukan
Belum Ditentukan
Additional Paid
Penggunaannya/ Penggunaannya/
in Capital
Appropriated
Unappropriated
USD
USD
USD
USD
SALDO PER 31 DESEMBER 2015
Penerbitan Saham Kepada Non Pengendali
Dividen Tunai
Total Rugi Komprehensif Tahun Berjalan
SALDO PER 31 DESEMBER 2016
Penjualan Aset kepada Entitas Sepengendali
Total Rugi Komprehensif Periode Berjalan
SALDO PER 30 SEPTEMBER 2017
USD
Kepentingan
Non Pengendali/
Non-Controlling
Interest
USD
Total Ekuitas/
Total Equity
USD
43,035,647
84,328,280
522,844
83,633,885
211,520,656
42,289,661
253,810,317
BALANCE AS OF DECEMBER 31, 2015
----
----
----
--(15,478,997)
--(15,478,997)
131,660
(9,540)
(6,903,997)
131,660
(9,540)
(22,382,994)
Issuance of stock to Non Controlling Interest
Cash Dividend
Total Comprehensive Loss for the Year
43,035,647
84,328,280
522,844
68,154,888
196,041,659
35,507,784
231,549,443
BALANCE AS OF DECEMBER 31, 2016
---
(80,413)
--
---
-(9,715,671)
(80,413)
(9,715,671)
-(3,406,663)
(80,413)
(13,122,334)
Sale of Asset to Entities Under Common Control
Total Comprehensive Loss for the Period
43,035,647
84,247,867
522,844
58,439,217
186,245,575
32,101,121
218,346,696
BALANCE AS OF SEPTEMBER 30, 2017
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
Total
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
3
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
pada 30 September 2017 dan 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
(In Full US Dollar)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Pembayaran kepada Pemasok dan Lainnya
Pembayaran kepada Karyawan
Pembayaran Bunga
Pembayaran Pajak Penghasilan
Penerimaan Bunga
Arus Kas Bersih Diperoleh dari Aktivitas Operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil Penjualan Aset Tetap dan Aset Tidak Lancar yang
Diklasifikasikan Sebagai Dimiliki untuk Dijual
Perolehan Aset Tetap dan Peralatan
Arus Kas Bersih Digunakan untuk Aktivitas Investasi
2017
USD
64,150,404
(27,351,175)
(12,724,547)
(5,353,869)
(18,159)
64,917
18,767,571
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers
Cash Paid to Suppliers and Others
Cash Paid to Employees
Payment of Interest
Payment of Income Tax
Interest Received
Net Cash Flows Provided by Operating Activities
1,295,559
(1,902,499)
(606,940)
4,126,010
(4,197,664)
(71,654)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceed from Disposal of Fixed Assets and Non
Current Asset Classified as Held for Sale
Acquisitions of Fixed Assets and equipments
Net Cash Flows Used In Investing Activities
6,910,000
--1,497,701
(3,285,716)
(19,203,565)
(14,081,580)
18,601,909
(18,849)
180,816
804,353
(4,928,574)
(33,693,211)
(19,053,556)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt of Bank Loans
Payment of Dividend
Issuance of stock to Non Controlling Interest
Receipt from Related Parties
Payment to Related Parties
Payment of Loans and Transaction Cost
Net Cash Flows Used In Financing Activities
(6,969,769)
(357,639)
(6,916)
39,879
15,413,079
16,205,162
8,436,394
15,887,402
NET DECREASE IN CASH AND CASH EQUIVALENTS
EFFECTS OF FLUCTUATION IN EXCHANGE RATES ON
CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT
BEGINNING OF THE PERIOD
CASH AND CASH EQUIVALENTS AT
THE END OF THE PERIOD
36,020
6,900,374
1,500,000
31,151
10,844,080
5,012,171
CASH AND CASH EQUIVALENTS AT THE END
OF THE PERIOD CONSIST OF:
Cash on Hand
Cash in Banks
Time Deposits
8,436,394
15,887,402
Total
48,211,375
(24,568,212)
(11,032,501)
(4,724,221)
(213,598)
45,908
7,718,751
10
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan Pinjaman Bank
Pembayaran Dividen
Penerbitan Saham Kepada Non Pengendali
Penerimaan dari Pihak Berelasi
Pembayaran kepada Pihak Berelasi
Pembayaran Utang dan Biaya Transaksi Pinjaman
Arus Kas Bersih Digunakan Untuk Aktivitas Pendanaan
PENURUNAN BERSIH KAS DAN SETARA KAS
PENGARUH SELISIH KURS PADA
KAS DAN SETARA KAS
KAS DAN SETARA KAS
PADA AWAL PERIODE
KAS DAN SETARA KAS
PADA AKHIR PERIODE
KAS DAN SETARA KAS PADA AKHIR
PERIODE TERDIRI DARI:
Kas
Bank
Deposito Berjangka
4
Total
Additional information of non cash activities
is presented in Note 31
Tambahan informasi aktivitas yang tidak mempengaruhi arus
kas disajikan pada Catatan 31
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
2016
USD
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
4
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
Per 30 September 2017 dan 31 Desember 2016 dan
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
pada 30 September 2017 dan 2016
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and December 31, 2016 and
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
(In Full US Dollar)
1. Umum
1. General
1.a. Pendirian dan Informasi Umum
1.a. Establishment and General Information
PT Wintermar Offshore Marine Tbk (Perusahaan)
didirikan dengan nama PT Swakarya Mulia
Shipping berdasarkan Akta Notaris Trisnawati
Mulia, SH, No. 98 tanggal 18 Desember 1995.
Akta
pendirian
tersebut
telah
mendapat
persetujuan dari Menteri Kehakiman Republik
Indonesia dengan Surat Keputusan No.C2
7680.HT.01.01.TH.96 tanggal 6 Maret 1996.
PT Wintermar Offshore Marine Tbk (the
Company) was established under the name of
PT Swakarya Mulia Shipping based on Notarial
Deed of Trisnawati Mulia, SH, No. 98 dated
December 18, 1995. The deed of establishment
was approved by the Minister of Justice of
Republic of Indonesia in his Decree No. C27680.HT.01.01.TH.96 on March 6, 1996.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, terakhir dengan Akta
No. 23 tanggal 24 November 2015 dari Fathiah
Helmi, SH, Notaris di Jakarta mengenai
perubahan anggaran dasar. Perubahan ini telah
dilaporkan dan diterima oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dengan
Surat Keputusan No. AHU-AH. 01.03.0982368
tanggal 24 November 2015.
The Company’s Articles of Association have
been amended several times, most recently by
the Notarial Deed No. 25 dated November 24,
2015 from Fathiah Helmi, SH, Notary in Jakarta
regarding changes Articles of Association. This
amended deed was reported and received by the
Minister of Law and Human Rights of Republic of
Indonesia in his Decree No. AHU-AH.
01.03.0982368 dated November 24, 2015.
Perusahaan berdomisili di Jalan Kebayoran Lama
No. 155, Jakarta.
The Company is domiciled at Jalan Kebayoran
Lama No. 155 Jakarta.
Sesuai dengan pasal 3 Anggaran Dasar
Perusahaan, ruang lingkup kegiatan Perusahaan
meliputi bidang pelayaran di dalam negeri dan
kegiatan penunjangnya.
Based on Article 3 of the Company’s Articles of
Association, the main activity of the Company is
shipping in the national waters and its supporting
activities.
Perusahaan memulai kegiatan komersial pada
tahun 1996. Saat ini, Perusahaan bergerak dalam
bidang pelayaran dengan fokus pada kapal
penunjang kegiatan angkutan lepas pantai bagi
industri minyak dan gas bumi.
The Company started its commercial operations
in 1996. Currently, the Company is engaged in
shipping with a focus on supporting activities for
the offshore transportation for oil and gas
industry.
PT Wintermarjaya Lestari, yang didirikan di
Jakarta, merupakan entitas induk utama
Perusahaan.
PT
Wintermarjaya
Lestari,
which
was
incorporated in Jakarta, is the Company’s
ultimate parent entity.
1.b. Komisaris, Direksi dan Karyawan
1.b. Commissioners, Directors and Employees
Susunan Komisaris dan Direksi per 30 September
2017 dan 31 Desember 2016 adalah sebagai
berikut:
Board of Commissioners and Directors as of
September 30, 2017 and December 31, 2016 are
as follows:
2017
Dewan Komisaris:
Komisaris Utama
(Merangkap sebagai Komisaris Independen)
Komisaris
Komisaris
Direksi:
Direktur Utama
Direktur
(Merangkap sebagai Sekretaris Perusahaan)
Direktur
Direktur
Direktur
Direktur Tidak Terafiliasi
2016
Jonathan Jochanan
Johnson Williang Sutjipto
John Stuart Anderson Slack
Jonathan Jochanan
Johnson Williang Sutjipto
Darmawan Layanto
Sugiman Layanto
Sugiman Layanto
Nely Layanto
Darmawan Layanto
Janto Lili
Donny Indrasworo
Adhi Pradnyana Gaduh
Nely Layanto
John Stuart Anderson Slack
Janto Lili
Marc Peter Thomson*)
H. Endo Rasdja**)
* Mengundurkan diri pada tanggal 23 Maret 2017/ Resigned on March 23, 2017
** Pensiun pada tanggal 26 April 2017/ Retired on April 26, 2017
5
Board of Commissioners:
President Commissioner
(Serves as an Independent Commissioner)
Commissioner
Commissioner
Directors:
President Director
Director
(Serves as a Corporate Secretary)
Director
Director
Director
Unaffiliated Director
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Susunan Komite Audit Perusahaan pada
30 September 2017 dan 31 Desember 2016
adalah sebagai berikut:
Ketua
Anggota
Anggota
Composition of Audit Committee as of
September 30, 2017 and December 31, 2016 is
as follows:
Jonathan Jochanan
Paul Capelle
Harjono Wreksoremboko
Pada 30 September 2017 dan 31 Desember
2016, Perusahaan dan entitas anak memiliki
pegawai tetap masing-masing 206 dan 219
karyawan (tidak diaudit).
As of September 30, 2017 and December 31,
2016, the Company and subsidiaries employed
206 and 219 permanent employees, respectively
(unaudited).
1.c. Struktur Entitas Anak
1.c. Subsidiaries Structure
Perusahaan memiliki pengendalian atas entitas
anak yang dikonsolidasi sebagai berikut:
Entitas Anak/
Subsidiaries
PT Wintermar (Wintermar)
PT Arial Niaga Nusantara (Arial)
PT Sentosasegara Mulia Shipping (Sentosa)
PT Hammar Marine Offshore (Hammar)
PT PSV Indonesia (PSV)
PT Winpan Offshore (Winpan)
PT Win Offshore (Wino)
PT WM Offshore (WMO)
Florissa Pte.Ltd. (Florissa)
PT Wintermar Asia (Wina)
PT Win Maritim (Winmar)
PT Fast Offshore Indonesia (FOI)
Wintermar (B) Sdn Bhd
Windia Offshore Private Limited
PT Azureus Simulator Asia
Chairman
Member
Member
The Company has control over the consolidated
subsidiaries as follows:
Domisili/
Domicile
Kegiatan Usaha Utama/
Main Business Activity
Jakarta
Palembang
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran & Perdagangan/
Shipping & Trading
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Investasi/ Investment
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelatihan/ Training Center
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Singapura/ Singapore
Jakarta
Jakarta
Jakarta
Brunei
India
Jakarta
Tahun Operasi
Komersial/
Year of
Commercial
Operation
Persentase Kepemilikan/
Percentage of Ownership
2017
2016
%
%
Total Aset/
Total Assets
2017
USD
1971
1997
99.71
99.51
99.71
99.51
99,896,284
4,571,540
1995
2011
2010
2011
2012
2013
2012
2017
-2009
2016
---
99.78
60.00
51.00
51.00
51.00
51.00
100.00
100.00
100.00
51.00
99.44
100.00
100.00
99.78
60.00
51.00
51.00
51.00
51.00
100.00
100.00
100.00
51.00
99.44
100.00
--
56,003,644
3,138,946
36,424,177
9,824,880
61,464,730
38,260,136
71,482
129,305
2,483,345
39,355,971
4,086,439
1,537
1,537,058
2016
USD
100,695,036
3,538,754
63,185,094
3,414,784
39,372,582
10,987,733
66,303,893
40,659,053
139,328
2,959
3,758,740
39,178,477
4,539,300
1,582
--
Dalam laporan keuangan konsolidasian ini,
Perusahaan dan entitas anak secara bersamasama disebut sebagai “Grup”.
In these consolidated financial statements, the
Company and its subsidiaries are collectively
referred as the “Group”.
Perusahaan memiliki baik langsung maupun tidak
langsung, 50% atau lebih saham pada entitas
anak sebagai berikut:
The Company has ownership interest 50% or
more, directly or indirectly, in the following
subsidiaries:
PT Azureus Simulator Asia
Arial dan dan Sentosa, entitas anak, mendirikan
PT Azureus Simulator Asia (ASA) dengan
menempatkan modal disetor sebanyak 500
saham atau setara 100% kepemilikan. ASA
berkedudukan di Jakarta.
PT Azureus Simulator Asia
Arial and Sentosa, subsidiaries, established
PT Azureus
Simulator
Asia
(ASA)
and
contributed a paid-in capital of 500 shares or
equal to 100% ownership. ASA is domiciled in
Jakarta.
6
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
1.d. Pencatatan Saham Perusahaan
Tanggal Distribusi/
Date of Distribution
19 Nop 2010/ Nov 19, 2010
17 Mar 2011/ Mar 17, 2011
1 Apr 2012/ Apr 1, 2012
10 Okt 2012/ Oct 10, 2012
21 Jun 2013/ Jun 21, 2013
14 Apr 2014/ Apr 14, 2014
2 Mei 2014/ May 2, 2014
15 Jul 2014/ Jul 15, 2014
1.d. Listing of the Company’s Shares
Keterangan/
Description
Unit/
Unit
Penawaran Umum Perdana dan Penerbitan Waran Seri I/
Initial Public Offering and Issuance of Warrant Seri I
Management and Employee Stock Option Program (MESOP)
MESOP 1 Tahap 1, Harga Pelaksanaan Rp300/ MESOP 1 Phase 1, Exercise Price Rp300
MESOP 1 Tahap 2, Harga Pelaksanaan Rp310/ MESOP 1 Phase 2, Exercise Price Rp310
MESOP 2, Harga Pelaksanaan Rp390/ MESOP 2, Exercise Price Rp390
Dividen Saham - 2013/ Stock Dividend - 2013
Konversi Pinjaman IFC/ IFC Loan Conversion
Penerbitan Saham Tanpa Hak Memesan Efek Terlebih Dahulu/
Non Pre Emptive Share Issuance
Dividen Saham - 2014/ Stock Dividend - 2014
Jumlah Saham
yang Diterbitkan/
Number of Shares
from Exercise
900,000,000
57,287,323
16,000,000
19,500,000
15,729,000
57,807,429
190,000,000
11,856,525
11,766,200
15,729,000
57,807,429
190,000,000
116,917,000
26,648,163
116,917,000
26,648,163
As of September 30, 2017 and December 31,
2016, a total of 4,038,011,640 shares of the
Company are listed on the Indonesia Stock
Exchange.
Pada tanggal 30 September 2017 dan
31 Desember 2016, sejumlah 4.038.011.640
saham Perusahaan dicatatkan di Bursa Efek
Indonesia.
2. Ikhtisar Kebijakan Akuntansi Signifikan
2. Summary of Significant Accounting Policies
2.a. Kepatuhan Terhadap Standar Akuntansi
Keuangan (SAK)
Laporan keuangan konsolidasian Grup telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia yang meliputi
Pernyataan Standar Akuntansi Keuangan (PSAK)
dan Interpretasi Standar Akuntansi Keuangan
(ISAK) yang diterbitkan oleh Dewan Standar
Akuntansi Keuangan - Ikatan Akuntan Indonesia
(DSAK - IAI), serta peraturan Pasar Modal yang
berlaku antara lain Peraturan Otoritas Jasa
Keuangan/Badan Pengawas Pasar Modal dan
Lembaga
Keuangan
(OJK/Bapepam-LK)
No. VIII.G.7 tentang pedoman penyajian laporan
keuangan,
keputusan
Ketua
Bapepam-LK
No. KEP-347/BL/2012 tentang penyajian dan
pengungkapan laporan keuangan emiten atau
perusahaan publik.
2.a. Compliance with Financial
Accounting
Standards (FAS)
The Group’s consolidated financial statements
were prepared and presented in accordance with
Indonesian Financial Accounting Standards
which include the Statement of Financial
Accounting Standards (PSAK) and Interpretation
of Financial Accounting Standards (ISAK) issued
by the Financial Accounting Standard Board Indonesian Institute of Accountant (DSAK - IAI),
and regulations in the Capital Market include
Regulations
of
Financial
Services
Authority/Capital Market and Supervisory Board
and Financial Institution (OJK/Bapepam-LK)
regulations No. VIII.G.7 regarding guidance for
the presentation of financial statements, decree
of Chairman of Bapepam-LK No. KEP347/BL/2012
regarding
presentation
and
disclosure of financial statements of the issuer or
public company.
2.b. Dasar Pengukuran dan Penyusunan Laporan
Keuangan Konsolidasian
Laporan keuangan konsolidasian disusun dan
disajikan berdasarkan asumsi kelangsungan
usaha serta atas dasar akrual, kecuali laporan
arus kas konsolidasian. Dasar pengukuran dalam
penyusunan laporan keuangan konsolidasian ini
adalah konsep biaya perolehan, kecuali beberapa
akun tertentu yang didasarkan pengukuran lain
sebagaimana
dijelaskan
dalam
kebijakan
akuntansi masing-masing akun tersebut. Biaya
perolehan umumnya didasarkan pada nilai wajar
imbalan yang diserahkan dalam pemerolehan
aset.
2.b. Basis of Measurement and Preparation of
Consolidated Financial Statements
The consolidated financial statements have been
prepared and presented based on going concern
assumption and accrual basis of accounting,
except for the consolidated statements of cash
flows. Basis of measurement in preparation of
these consolidated financial statements is the
historical costs concept, except for certain
accounts which have been prepared on the basis
of other measurements as described in their
respective policies. Historical cost is generally
based on the fair value of the consideration given
in exchange for assets.
7
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Laporan arus kas konsolidasian disajikan dengan
metode langsung (direct method) dengan
mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method by classifying
cash flows into operating, investing and financing
activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian ini
adalah Dolar Amerika Serikat yang merupakan
mata uang fungsional Grup. Setiap entitas di
dalam Grup menetapkan mata uang fungsional
sendiri dan unsur-unsur dalam laporan keuangan
dari setiap entitas diukur berdasarkan mata uang
fungsional tersebut.
The presentation currency used in the
preparation of the consolidated financial
statements is US Dollar which is the functional
currency of the Group. 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.
2.c. Pernyataan dan Interpretasi Standar Akuntansi
Baru dan Revisi yang Berlaku Efektif pada
Tahun Berjalan
Berikut adalah perubahan dan penyesuaian atas
standar dan interpretasi standar baru yang telah
diterbitkan oleh DSAK-IAI dan berlaku efektif
untuk tahun buku yang dimulai pada atau setelah
1 Januari 2016, yaitu:
2.c. New and Revised
Statements
and
Interpretation
of
Financial
Accounting
Standards Effective in the Current Year
The following are amendment and improvement
of standards and new interpretaion of standard
issued by DSAK-IAI and effectively applied for
the period starting on or after January 1, 2016, as
follows:
Standar Baru
• PSAK No. 70: “Akuntansi untuk Aset dan
Liabilitas Pengampunan Pajak”
New Standard
• SFAS No. 70: “Accounting for Tax Amnesty
Asset and Liability”
Revisi
• PSAK No. 110: “Akuntansi Sukuk”
Revised
• SFAS No. 110: “Accounting for Sukuk”
Amandemen
• PSAK No. 4: “Laporan Keuangan Tersendiri”
tentang Metode Ekuitas dalam Laporan
Keuangan Tersendiri
• PSAK No. 15: “Investasi Pada Entitas Asosiasi
dan Ventura Bersama” tentang Entitas
Investasi: Penerapan Pengecualian Konsolidasi
• PSAK No. 16: “Aset Tetap” tentang Klarifikasi
Metode yang Diterima untuk Penyusutan dan
Amortisasi
• PSAK No. 19: “Aset Takberwujud” tentang
Klarifikasi Metode yang Diterima untuk
Penyusutan dan Amortisasi
• PSAK No. 24: “Imbalan Kerja” tentang Program
Imbalan Pasti: Iuran Pekerja
Amendments
• PSAK No. 4: “Separate Financial Statements”
about Equity Method in Separate Financial
Statements
• PSAK No. 15: “Investment in Associates and
Joint Venture” about Investment Entity:
Exception to Consolidation
• PSAK No. 16: ”Fixed Assets” about
Clarification of Acceptable Methods of
Depreciation and Amortization
• PSAK No. 19: “Intangible Asset” about
Clarification of Acceptable Methods of
Depreciation and Amortization
• PSAK No. 24: “Employee Benefits” about
Defined
Benefit
Plans:
Employee
Contributions
• PSAK No. 65: “Consolidated Financial
Statements”
about
Investment
Entity:
Exception to Consolidation
• PSAK No. 66: “Joint Arrangements” about
Accounting for Acquisitions of Interest in Joint
Operation
• PSAK No. 67: “Disclosures of Interests in
Other Entities” about Investment Entities:
Exception to Consolidation
• ISAK No. 30: “Levies”
• PSAK
No.
65:
“Laporan
Keuangan
Konsolidasian” tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi
• PSAK No. 66: “Pengaturan Bersama” tentang
Akuntansi Akuisisi Kepentingan dalam Operasi
Bersama
• PSAK No. 67: “Pengungkapan Kepentingan
Dalam Entitas Lain” tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi
• ISAK No. 30: “Pungutan”
8
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Penyesuaian
• PSAK No. 5: “Segmen Operasi”
• PSAK No. 7: “Pengungkapan Pihak-pihak
Berelasi”
• PSAK No. 13: “Properti Investasi”
• PSAK No. 16: “Aset Tetap”
Adjustments
• SFAS No. 5: “Operating Segments”
• SFAS No. 7: “Related Party Disclosure”
• SFAS No. 13: “Investments Property”
• SFAS No. 16: “Property, Plant and
Equipment”
• SFAS No. 19: “Intangible Assets”
• SFAS No. 22: “Business Combination”
• SFAS No. 25: “Accounting Policies, Changes
in Accounting Estimates and Errors”
• PSAK No. 19: “Aset Takberwujud”
• PSAK No. 22: “Kombinasi Bisnis”
• PSAK No. 25: “Kebijakan Akuntansi,
Perubahan
Estimasi
Akuntansi
dan
Kesalahan”
• PSAK No. 53: “Pembayaran Berbasis Saham”
• PSAK No. 68: “Pengukuran Nilai Wajar”
• SFAS No. 53: “Share-based Payments”
• SFAS No. 68: “Fair Value Measurement”
Berikut ini adalah dampak atas perubahan
standar akuntansi diatas yang relevan dan
signifikan
terhadap
laporan
keuangan
konsolidasian Grup:
• PSAK
No.
7
(Penyesuaian
2015):
“Pengungkapan Pihak-pihak Berelasi”
PSAK
No.
7
(Penyesuaian
2015)
menambahkan
persyaratan
pihak-pihak
berelasi bahwa suatu entitas berelasi dengan
entitas pelapor ketika entitas atau anggota
dan kelompok yang mana entitas merupakan
bagian dari kelompok tersebut, menyedlakan
jasa personil manajemen kunci kepada entitas
pelapor atau kepada entitas induk entitas
pelapor.
The following is the impact of the amendments in
accounting standards that are relevant and
significant to the consolidated financial
statements of the Group:
• SFAS No. 7 (Adjustment 2015): “Related
Party Disclosures”
SFAS No. 7 (Adjustment 2015) adds
requirements ot related parties that an entity
is related to the reporting entity when the
entity or a member of a group of which the
entity is a member, provides key management
personnel services to the reporting entfly, or
to the parent of the reporting entity.
PSAK
No.
7
(Penyesuaian
2015)
mengklarifikasi bahwa entitas pelapor tidak
disyaratkan untuk mengungkapkan imbalan
yang dibayarkan oleh entitas manajemen
kepada
pekerja
atau
direktur
entitas
manajemen, dan mensyaratkan agar entitas
pelapor mengungkapkan
jumlah yang
dibayarkan kepada entitas manajemen atas
jasa personil manajemen kunci
yang
disediakan oleh entitas manajemen.
SFAS No. 7 (Adjustment 2015) clarifies that
reporting entity is not required to disclose
compensation paid by the management entity
to employees or directors of the management
entity, and requires that the reporting entity
discloses the amounts paid
to the
management entity for key management
personnel services that are provided by the
management entity.
Grup telah menerapkan PSAK ini dan telah
melengkapi persyaratan mengenai informasi
pihak berelasi.
The Group has adopting this SFAS and has
completed the requirement regarding the
related parties information.
• PSAK No. 24 (Amandemen 2015): “Imbalan
Kerja” tentang Program Imbalan Pasti: Iuran
Pekerja
PSAK No. 24 (Amandemen 2015) menetapkan
bahwa atribusi iuran dari pekerja atau pihak
ketiga bergantung pada apakah jumlah iuran
ditentukan berdasarkan jumlah tahun jasa. Jika
jumlah iuran bergantung pada jumlah tahun
• SFAS No. 24 (Amendment 2015): “Employee
Benefits” about Defined Benefit Plans:
Employee Contributions
SFAS No. 24 (Amendment 2015) states that
attribution of employee or third party
contributions depends on
whether the
contributions are determined based on year
of service. If the contributions depend on the
9
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
jasa, maka iuran diatribusikan pada periode
jasa dengan menggunakan metode atribusi
yang sama dengan yang disyaratkan dalam
paragraf 70 untuk imbalan bruto. Jika jumlah
iuran tidak bergantung dari jumlah tahun jasa,
maka iuran tersebut
diakui sebagai
pengurang biaya jasa dalam periode ketika
jasa terkait diberikan oIeh pekerja.
year of service, then they are attributed
along the service period using the attribution
method that is similar with requirement in
paragraph 70 for gross benefit. If the
contributions do not depend on the year of
service, then they
are recognized as
deductions against service cost in the period
when the service is provided by the
employee.
Grup
telah
melengkapi
persyaratan
pengungkapan yang diminta sesuai standar ini.
The Group has completed the disclosures
requirement as required under this standard.
2.d. Prinsip-prinsip Konsolidasi
Laporan keuangan konsolidasian mencakup
laporan keuangan Perusahaan dan entitas-entitas
anak seperti disebutkan pada Catatan 1.c.
2.d. Principles of Consolidation
The consolidated financial statements comprise
the financial statements of the Company and
subsidiaries as described in Note 1.c.
Entitas anak adalah entitas yang dikendalikan
oleh Grup, yakni Grup terekspos, atau memiliki
hak, atas imbal hasil variabel dari keterlibatannya
dengan entitas dan memiliki kemampuan untuk
mempengaruhi imbal hasil tersebut melalui
kemampuan kini untuk mengarahkan aktivitas
relevan dari entitas (kekuasaan atas investee).
A subsidiary is an entity controlled by the Group,
ie the Group is exposed, or has rights, to variable
returns from its involvement with the entity and
has the ability to affect those returns through its
current ability to direct the entity’s relevant
activities (power over the investee).
Keberadaan dan dampak dari hak suara potensial
dimana Grup memiliki kemampuan praktis untuk
melaksanakan
(yakni
hak
substantif)
dipertimbangkan saat menilai apakah Grup
mengendalikan entitas lain.
The existence and effect of potential voting rights
that the Group has the practical ability to exercise
(ie substantive rights) are considered when
assessing whether the Group controls another
entity.
Laporan keuangan Grup mencakup hasil usaha,
arus kas, aset dan liabilitas dari Perusahaan dan
seluruh entitas anak yang, secara lagsung dan
tidak langsung, dikendalikan oleh Perusahaan.
Entitas anak dikonsolidasikan sejak tanggal efektif
akuisisi, yaitu tanggal dimana Grup secara efektif
memperoleh pengendalian atas bisnis yang
diakuisisi, sampai tanggal pengendalian berakhir.
The Group’s financial statements comprise the
results, cash flows, assets and liabilities of the
Company and all of its directly and indirectly
controlled
subsidiaries.
Subsidiaries
are
consolidated from the effective date of
acquisition, which is the date on which the Group
effectively obtains control of the acquired
business, until that control ceases.
Entitas induk menyusun laporan keuangan
konsolidasian dengan menggunakan kebijakan
akuntansi yang sama untuk transaksi dan
peristiwa lain dalam keadaan yang serupa.
Seluruh transaksi, saldo, laba, beban, dan arus
kas dalam intra kelompok usaha terkait dengan
transaksi antar entitas dalam Grup dieliminasi
secara penuh.
Parent entity prepares consolidated financial
statements using uniform accounting policies for
transactions and other events in similar
circumstances. All intragroup transactions,
balances, income, expenses and cash flows
related to transactions between entities within the
Group are eliminated in full on consolidation.
10
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Grup mengatribusikan laba rugi dan setiap
komponen dari penghasilan komprehensif lain
kepada pemilik entitas induk dan kepentingan
nonpengendali
meskipun
hal
tersebut
mengakibatkan
kepentingan
nonpengendali
memiliki
saldo
defisit.
Grup
menyajikan
kepentingan nonpengendali di ekuitas dalam
laporan posisi keuangan konsolidasian, terpisah
dari ekuitas pemilik entitas induk.
The Group attributed the profit and loss and each
component of other comprehensive income to
the owners of the parent and non-controlling
interest even though this results in the noncontrolling interests having a deficit balance. The
Group presents non-controlling interest in equity
in the consolidated statement of financial
position, separately from the equity owners of the
parent.
Perubahan dalam bagian kepemilikan entitas
induk
pada
entitas
anak
yang
tidak
mengakibatkan hilangnya pengendalian adalah
transaksi ekuitas (yaitu transaksi dengan pemilik
dalam kapasitasnya sebagai pemilik). Ketika
proporsi ekuitas yang dimiliki oleh kepentingan
nonpengendali berubah, Grup menyesuaikan
jumlah tercatat kepentingan pengendali dan
kepentingan nonpengendali untuk mencerminkan
perubahan kepemilikan relatifnya dalam entitas
anak. Selisih antara jumlah dimana kepentingan
nonpengendali disesuaikan dan nilai wajar dari
jumlah yang diterima atau dibayarkan diakui
langsung dalam ekuitas dan diatribusikan pada
pemilik dari entitas induk.
Changes in the parent’s ownership interest in a
subsidiary that do not result in loss of control are
equity transactions (ie transactions with owners
in their capacity as owners). When the proportion
of equity held by non-controlling interest change,
the Group adjusted the carrying amounts of the
controlling interest and non-controlling interest to
reflect the changes in their relative interest in the
subsidiaries. Any difference between the amount
by which the non-controlling interests are
adjusted and the fair value of the consideration
paid or received is recognized directly in equity
and attributed to the owners of the parent.
Jika Grup kehilangan pengendalian, maka Grup:
(a) Menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak pada
jumlah tercatatnya ketika pengendalian
hilang;
(b) Menghentikan pengakuan jumlah tercatat
setiap kepentingan nonpengendali pada
entitas anak terdahulu ketika pengendalian
hilang
(termasuk
setiap
komponen
penghasilan
komprehensif
lain
yang
diatribusikan
pada
kepentingan
nonpengendali);
(c) Mengakui nilai wajar pembayaran yang
diterima (jika ada) dari transaksi, peristiwa,
atau keadaan yang mengakibatkan hilangnya
pengendalian;
(d) Mengakui sisa investasi pada entitas anak
terdahulu pada nilai wajarnya pada tanggal
hilangnya pengendalian;
(e) Mereklasifikasi ke laba rugi, atau mengalihkan
secara langsung ke saldo laba jika
disyaratkan oleh SAK lain, jumlah yang diakui
dalam penghasilan komprehensif lain dalam
kaitan dengan entitas anak;
(f) Mengakui perbedaan apapun yang dihasilkan
sebagai keuntungan atau kerugian dalam laba
rugi yang diatribusikan kepada entitas induk.
If the Group loses control, the Group:
(a) Derecognizes the assets (including goodwill)
and liabilities of the subsidiary at their carrying
amounts at the date when control is lost;
(b) Derecognizes the carrying amount of any noncontrolling interests in the former subsidiary at
the date when control is lost (including any
components of other comprehensive income
attributable to them);
(c) Recognizes the fair value of the consideration
received, if any, from the transaction, event or
circumstance that resulted in the loss of
control;
(d) Recognizes any investment retained in the
former subsidiary at its fair value at the date
when control is lost;
(e) Reclassify to profit or loss, or directly transfer
to retained earnings if required by other SAKs,
the
amount
recognized
in
other
comprehensive income in relation to the
subsidiary;
(f) Recognizes any resulting difference as a gain
or loss attributable to the parent.
11
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
2.e. Transaksi dan Saldo dalam Mata Uang Asing
Dalam menyiapkan laporan keuangan, setiap
entitas di dalam Grup mencatat dengan
menggunakan mata uang dari lingkungan
ekonomi utama di mana entitas beroperasi (“mata
uang fungsional”). Mata uang fungsional
Perusahaan dan sebagian besar entitas anak
adalah dolar Amerika Serikat (USD).
2.e. Foreign Currency Transactions and Balances
In preparing financial statements, each of the
entities within the Group record by using the
currency of the primary economic environment in
which the entity operates (“the functional
currency”). The functional currency of the
Company and most of the subsidiaries is US
Dollar (USD).
Transaksi-transaksi selama tahun berjalan dalam
mata uang asing dicatat dalam USD dengan kurs
spot antara Rupiah dan valuta asing pada tanggal
transaksi. Pada akhir periode pelaporan, pos
moneter dalam mata uang asing dijabarkan ke
dalam USD menggunakan kurs penutup, yaitu
kurs tengah Bank Indonesia pada 30 September
2017 dan 31 Desember 2016 sebagai berikut:
Transactions during the year in foreign
currencies are recorded in USD by applying to
the foreign currency amount the spot exchange
rate between Rupiah and the foreign currency at
the date of transactions. At the end of reporting
period, foreign currency monetary items are
translated to USD using the closing rate, ie
middle rate of Bank of Indonesia at
September 30, 2017 and December 31, 2016 as
follows:
2017
USD
10.000 Rupiah (IDR)
1 Ringgit Malaysia (MYR)
1 Dolar Singapura (SGD)
1 Dolar Brunei (BND)
2016
USD
0.74118
0.23649
0.73570
0.73570
0.74427
0.22299
0.69209
0.69209
10,000 Rupiah (IDR)
1 Malaysia Ringgit (MYR)
1 Singapore Dollar (SGD)
1 Brunei Dollar (BND)
Keuntungan atau kerugian kurs yang timbul
dikreditkan atau dibebankan pada laba rugi tahun
berjalan.
The resulting gains or losses on foreign currencies
are credited or charged to profit or loss in current
year.
2.f. Kas dan Setara Kas
Kas dan setara kas terdiri dari kas di bank
(rekening giro) dan deposito berjangka dengan
jangka waktu 3 (tiga) bulan atau kurang sejak
tanggal penempatannya, tidak digunakan sebagai
jaminan dan tidak dibatasi penggunaannya.
2.f. Cash and Cash Equivalents
Cash and cash equivalents are cash on hand,
cash in banks (demand deposits) and time
deposits with maturity period of not more than
3 (three) months since the time of their
placement, not pledged as collateral and
unrestricted.
2.g. Investasi Pada Entitas Asosiasi
Entitas asosiasi adalah entitas dimana Grup
memiliki kekuasaan untuk berpartisipasi dalam
keputusan kebijakan keuangan dan operasional
investee, tetapi tidak mengendalikan atau
mengendalikan bersama atas kebijakan tersebut
(pengaruh signifikan).
2.g. Investments in Associates
Associates are entities which the Group has the
power to participate in the financial and operating
policy decisions of the investee but does not
control or joint control over those policies
(significant influence).
Investasi pada entitas asosiasi dicatat dengan
menggunakan metode ekuitas. Dalam metode
ekuitas, pengakuan awal investasi diakui sebesar
biaya perolehan, dan jumlah tercatat ditambah
atau dikurang untuk mengakui bagian atas laba
rugi investee setelah tanggal perolehan. Bagian
atas laba rugi investee diakui dalam laba rugi.
Investment in associates accounted for using the
equity method. Under the equity method, the
investment in an associate is initially recognised
at cost and the carrying amount is increased or
decreased to recognise the investor’s share of
the profit or loss of the investee after the date of
acquisition. The investor’s share of the profit or
12
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Penerimaan distribusi dari investee mengurangi
nilai tercatat investasi. Penyesuaian terhadap
jumlah tercatat tersebut juga mungkin dibutuhkan
untuk perubahan dalam proporsi bagian investor
atas investee yang timbul dari penghasilan
komprehensif lain, termasuk perubahan yang
timbul dari revaluasi aset tetap dan selisih
penjabaran valuta asing. Bagian investor atas
perubahan tersebut diakui dalam penghasilan
komprehensif lain.
loss of the investee is recognised in profit or loss.
Distributions received from an investee reduce
the carrying amount of the investment.
Adjustments to the carrying amount may also be
necessary for changes in the investor’s
proportionate interest in the investee arising from
changes in the investee’s other comprehensive
income, including those arising from the
revaluation of property, plant and equipment and
from foreign exchange translation differences.
The investor’s share of those changes is
recognized in other comprehensive income.
2.h. Biaya Dibayar di Muka
Biaya dibayar di muka diamortisasi sesuai masa
manfaat dengan menggunakan metode garis
lurus (straight-line method).
2.h. Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight line method.
2.i. Aset Tetap
Aset tetap pada awalnya diakui sebesar biaya
perolehannya termasuk pajak yang berlaku, bea
masuk, biaya pengangkutan, biaya penanganan,
biaya penyimpanan, biaya penyediaan lokasi,
biaya pemasangan, biaya upah tenaga kerja
internal, estimasi awal biaya pembongkaran,
pemindahan aset tetap dan restorasi lokasi aset
tetap.
2.i. Fixed Assets
Fixed assets are initially
recognized at
acquisition cost, including applicable taxes,
import duties, freight, handling costs, storage
costs, site preparation costs, installation costs,
the cost of internal labor, the initial estimate of
the costs of dismantl
DAN ENTITAS ANAK
Laporan Keuangan Konsolidasian Interim
Per 30 September 2017 dan 31 Desember 2016
dan untuk Periode 9 (Sembilan) Bulan yang Berakhir
Pada 30 September 2017 dan 2016
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Interim Consolidated Financial Statements
As of September 30, 2017 and December 31, 2016
and for the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
Daftar Isi
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Halaman/
Page
Surat Pernyataan Direksi
Directors’ Statement Letter
Laporan Keuangan Konsolidasian Interim
Per 30 September 2017 dan 31 Desember 2016 dan
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
Pada 30 September 2017 dan 2016
Laporan Posisi Keuangan Konsolidasian Interim
Interim Consolidated Financial Statements
As of September 30, 2017 and December 31, 2016
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
1
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian Interim
Table of Contents
Interim Consolidated Statements of Financial Position
Interim Consolidated Statements of Profit or Loss
2
and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim
3
Interim Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian Interim
4
Interim Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian Interim
5
Notes to Interim Consolidated Financial Statements
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
Per 30 September 2017 dan 31 Desember 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
As of September 30, 2017 and December 31, 2016
(In Full US Dollar)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan Setara Kas
Piutang Usaha
Pihak Berelasi
Pihak Ketiga
Aset Keuangan Lancar Lainnya
Persediaan
Pajak Dibayar di Muka
Uang Muka dan Biaya Dibayar di Muka
Aset Tidak Lancar yang Diklasifikasikan
Sebagai Dimiliki untuk Dijual
Total Aset Lancar
ASET TIDAK LANCAR
Piutang Pihak Berelasi
Investasi pada Entitas Asosiasi
Aset Tetap
Aset Tidak Lancar Lainnya
Total Aset Tidak Lancar
LIABILITAS JANGKA PANJANG
Utang Pihak Berelasi
Liabilitas Keuangan Jangka Panjang Lainnya
Utang Bank Jangka Panjang
Liabilitas Imbalan Kerja Jangka Panjang
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
EKUITAS
Ekuitas yang Dapat Diatribusikan kepada
Pemilik Entitas Induk:
Modal Saham, Nilai nominal - Rp 100
Modal Dasar - 14.220.000.000 saham
Modal Ditempatkan dan Disetor Penuh 4.038.011.640 saham
Tambahan Modal Disetor
Saldo Laba
Ditentukan Penggunaannya
Belum Ditentukan Penggunaannya
Total
Kepentingan Non Pengendali
TOTAL EKUITAS
TOTAL LIABILITAS DAN EKUITAS
8,436,394
15,413,079
4,513,690
16,889,867
1,140,540
104,289
2,418,812
709,805
3,871,991
21,222,984
1,957,141
78,837
1,458,225
365,412
11
480,444
34,693,841
-44,367,669
9, 27
8
10
12, 27
-26,287,434
302,323,654
5,435,740
334,046,828
722,346
26,944,442
324,280,098
5,021,973
356,968,859
NON CURRENT ASSETS
Due from Related Party
Investment in Associates
Fixed Assets
Other Non Current Assets
Total Non Current Assets
368,740,669
401,336,528
TOTAL ASSETS
4, 26, 27
5, 26, 27
9
5.a
27, 29.b
6.a
7
830,793
8,031,988
2,575,107
672,827
623,088
426,525
5,210,000
1,723,941
12,809,614
2,471,928
703,996
962,903
239,591
3,158,502
16, 27
9
16,470,078
6,571,432
41,411,838
21,443,595
6,571,432
50,085,502
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Accounts Payable
Related Parties
Third Parties
Accrued Expenses
Taxes Payable
Short Term Liabilities on Employee Benefits
Other Current Financial Liabilities
Short Term Bank Loans
Current Portion of Long Term Liabilities
Long Term Bank Loans
Due to Related Parties
Total Current Liabillities
9, 27
15, 26, 27
16, 27
17
13,972,483
24,461,991
67,083,011
3,464,650
108,982,135
150,393,973
17,258,199
22,964,290
76,454,557
3,024,537
119,701,583
169,787,085
NON CURRENT LIABILITIES
Due to Related Parties
Other Non Current Financial Liabilities
Long Term Bank Loans
Long Term Employee Benefits Liabilities
Total Non Current Liabillities
TOTAL LIABILITIES
13, 26, 27
9
13.a
14, 27
6.d
27
15, 26, 27
16, 27
43,035,647
84,247,867
43,035,647
84,328,280
522,844
58,439,217
186,245,575
32,101,121
218,346,696
522,844
68,154,888
196,041,659
35,507,784
231,549,443
EQUITY
Equity Attributable to the owners of
the Parent Entity:
Capital Stock, Par value - Rp 100
Authorized Capital - 14,220,000,000 shares
Issued and Fully Paid 4,038,011,640 shares
Additional Paid in Capital
Retained Earnings
Appropriated
Unappropriated
Total
Non-Controlling Interest
TOTAL EQUITY
368,740,669
401,336,528
TOTAL LIABILITIES AND EQUITY
19
20
18
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Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
2016
USD
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Accounts Receivable
Related Parties
Third Parties
Other Current Financial Assets
Inventories
Prepaid Taxes
Advances and Prepaid Expenses
Non Current Asset Classified as
Held for Sale
Total Current Assets
TOTAL ASET
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang Usaha
Pihak Berelasi
Pihak Ketiga
Beban Akrual
Utang Pajak
Liabilitas Imbalan Kerja Jangka Pendek
Liabilitas Keuangan Jangka Pendek Lainnya
Utang Bank Jangka Pendek
Bagian Lancar Liabilitas Jangka Panjang
Utang Bank Jangka Panjang
Utang Pihak Berelasi
Total Liabilitas Jangka Pendek
2017
USD
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
1
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN LABA RUGI
DAN PENGHASILAN KOMPREHENSIF LAIN
KONSOLIDASIAN INTERIM
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
pada 30 September 2017 dan 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED STATEMENTS OF
PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
(In Full US Dollar)
Catatan/
Notes
2017
USD
2016
USD
PENDAPATAN
21
43,964,042
69,794,315
REVENUES
BEBAN LANGSUNG
22
43,456,671
56,321,965
DIRECT EXPENSES
507,371
13,472,350
GROSS PROFIT
LABA BRUTO
Beban Usaha
Pendapatan Lainnya
Beban Lainnya
Beban Pajak Final
RUGI USAHA
23
24.a
24.b
(5,447,580)
772,847
(1,854,689)
(629,571)
(6,651,622)
(6,361,435)
99,342
(15,421,166)
(1,093,536)
(9,304,445)
Operating Expenses
Other Income
Other Expenses
Final Tax Expenses
LOSS FROM OPERATIONS
Bagian Laba (Rugi) Entitas Asosiasi
Beban Bunga dan Keuangan
RUGI SEBELUM PAJAK PENGHASILAN
Manfaat (Beban) Pajak Penghasilan
8
24.c
(657,008)
(5,809,081)
(13,117,711)
(4,623)
573,369
(6,536,164)
(15,267,240)
3,946,289
Share of Profit (Loss) of Associates
Interest and Financial Charges
LOSS BEFORE INCOME TAX
Income Tax (Expenses)
(13,122,334)
(11,320,951)
LOSS FOR THE PERIOD
--
--
(13,122,334)
(11,320,951)
OTHER COMPREHENSIVE INCOME
Defined Benefit Plans
TOTAL COMPREHENSIVE LOSS
FOR THE PERIOD
(9,715,671)
(3,406,663)
(7,506,879)
(3,814,072)
TOTAL LOSS FOR THE PERIOD
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
(13,122,334)
(11,320,951)
2.m, 6.b
RUGI PERIODE BERJALAN
PENDAPATAN KOMPREHENSIF LAIN
Program Imbalan Pasti
TOTAL RUGI KOMPREHENSIF
PERIODE BERJALAN
TOTAL RUGI PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
18
TOTAL RUGI KOMPREHENSIF YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
RUGI PER SAHAM (dalam Sen US Dolar)
Dasar
Dilusian
(9,715,671)
(3,406,663)
(7,506,879)
(3,814,072)
(13,122,334)
(11,320,951)
(0.241)
(0.226)
(0.186)
(0.186)
25
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Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
TOTAL COMPREHENSIVE LOSS
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
LOSS PER SHARE (in Cent US Dollar)
Basic
Diluted
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
2
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Per 30 September 2017 dan 31 Desember 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
As of September 30, 2017 and December 31, 2016
(In Full US Dollar)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Modal Saham/
Tambahan
Saldo Laba/ Retained Earnings
Capital Stock
Modal Disetor/
Ditentukan
Belum Ditentukan
Additional Paid
Penggunaannya/ Penggunaannya/
in Capital
Appropriated
Unappropriated
USD
USD
USD
USD
SALDO PER 31 DESEMBER 2015
Penerbitan Saham Kepada Non Pengendali
Dividen Tunai
Total Rugi Komprehensif Tahun Berjalan
SALDO PER 31 DESEMBER 2016
Penjualan Aset kepada Entitas Sepengendali
Total Rugi Komprehensif Periode Berjalan
SALDO PER 30 SEPTEMBER 2017
USD
Kepentingan
Non Pengendali/
Non-Controlling
Interest
USD
Total Ekuitas/
Total Equity
USD
43,035,647
84,328,280
522,844
83,633,885
211,520,656
42,289,661
253,810,317
BALANCE AS OF DECEMBER 31, 2015
----
----
----
--(15,478,997)
--(15,478,997)
131,660
(9,540)
(6,903,997)
131,660
(9,540)
(22,382,994)
Issuance of stock to Non Controlling Interest
Cash Dividend
Total Comprehensive Loss for the Year
43,035,647
84,328,280
522,844
68,154,888
196,041,659
35,507,784
231,549,443
BALANCE AS OF DECEMBER 31, 2016
---
(80,413)
--
---
-(9,715,671)
(80,413)
(9,715,671)
-(3,406,663)
(80,413)
(13,122,334)
Sale of Asset to Entities Under Common Control
Total Comprehensive Loss for the Period
43,035,647
84,247,867
522,844
58,439,217
186,245,575
32,101,121
218,346,696
BALANCE AS OF SEPTEMBER 30, 2017
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
Total
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
3
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
pada 30 September 2017 dan 2016
(dalam US Dolar Penuh)
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
(In Full US Dollar)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Pembayaran kepada Pemasok dan Lainnya
Pembayaran kepada Karyawan
Pembayaran Bunga
Pembayaran Pajak Penghasilan
Penerimaan Bunga
Arus Kas Bersih Diperoleh dari Aktivitas Operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil Penjualan Aset Tetap dan Aset Tidak Lancar yang
Diklasifikasikan Sebagai Dimiliki untuk Dijual
Perolehan Aset Tetap dan Peralatan
Arus Kas Bersih Digunakan untuk Aktivitas Investasi
2017
USD
64,150,404
(27,351,175)
(12,724,547)
(5,353,869)
(18,159)
64,917
18,767,571
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers
Cash Paid to Suppliers and Others
Cash Paid to Employees
Payment of Interest
Payment of Income Tax
Interest Received
Net Cash Flows Provided by Operating Activities
1,295,559
(1,902,499)
(606,940)
4,126,010
(4,197,664)
(71,654)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceed from Disposal of Fixed Assets and Non
Current Asset Classified as Held for Sale
Acquisitions of Fixed Assets and equipments
Net Cash Flows Used In Investing Activities
6,910,000
--1,497,701
(3,285,716)
(19,203,565)
(14,081,580)
18,601,909
(18,849)
180,816
804,353
(4,928,574)
(33,693,211)
(19,053,556)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt of Bank Loans
Payment of Dividend
Issuance of stock to Non Controlling Interest
Receipt from Related Parties
Payment to Related Parties
Payment of Loans and Transaction Cost
Net Cash Flows Used In Financing Activities
(6,969,769)
(357,639)
(6,916)
39,879
15,413,079
16,205,162
8,436,394
15,887,402
NET DECREASE IN CASH AND CASH EQUIVALENTS
EFFECTS OF FLUCTUATION IN EXCHANGE RATES ON
CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT
BEGINNING OF THE PERIOD
CASH AND CASH EQUIVALENTS AT
THE END OF THE PERIOD
36,020
6,900,374
1,500,000
31,151
10,844,080
5,012,171
CASH AND CASH EQUIVALENTS AT THE END
OF THE PERIOD CONSIST OF:
Cash on Hand
Cash in Banks
Time Deposits
8,436,394
15,887,402
Total
48,211,375
(24,568,212)
(11,032,501)
(4,724,221)
(213,598)
45,908
7,718,751
10
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan Pinjaman Bank
Pembayaran Dividen
Penerbitan Saham Kepada Non Pengendali
Penerimaan dari Pihak Berelasi
Pembayaran kepada Pihak Berelasi
Pembayaran Utang dan Biaya Transaksi Pinjaman
Arus Kas Bersih Digunakan Untuk Aktivitas Pendanaan
PENURUNAN BERSIH KAS DAN SETARA KAS
PENGARUH SELISIH KURS PADA
KAS DAN SETARA KAS
KAS DAN SETARA KAS
PADA AWAL PERIODE
KAS DAN SETARA KAS
PADA AKHIR PERIODE
KAS DAN SETARA KAS PADA AKHIR
PERIODE TERDIRI DARI:
Kas
Bank
Deposito Berjangka
4
Total
Additional information of non cash activities
is presented in Note 31
Tambahan informasi aktivitas yang tidak mempengaruhi arus
kas disajikan pada Catatan 31
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian Interim secara keseluruhan
D1/10/30/2017 12:03 PM
2016
USD
The Accompanying Notes form an integral part of these
Interim Consolidated Financial Statements
4
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
Per 30 September 2017 dan 31 Desember 2016 dan
Untuk Periode 9 (Sembilan) Bulan yang Berakhir
pada 30 September 2017 dan 2016
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of September 30, 2017 and December 31, 2016 and
For the 9 (Nine) Months Periods Ended
September 30, 2017 and 2016
(In Full US Dollar)
1. Umum
1. General
1.a. Pendirian dan Informasi Umum
1.a. Establishment and General Information
PT Wintermar Offshore Marine Tbk (Perusahaan)
didirikan dengan nama PT Swakarya Mulia
Shipping berdasarkan Akta Notaris Trisnawati
Mulia, SH, No. 98 tanggal 18 Desember 1995.
Akta
pendirian
tersebut
telah
mendapat
persetujuan dari Menteri Kehakiman Republik
Indonesia dengan Surat Keputusan No.C2
7680.HT.01.01.TH.96 tanggal 6 Maret 1996.
PT Wintermar Offshore Marine Tbk (the
Company) was established under the name of
PT Swakarya Mulia Shipping based on Notarial
Deed of Trisnawati Mulia, SH, No. 98 dated
December 18, 1995. The deed of establishment
was approved by the Minister of Justice of
Republic of Indonesia in his Decree No. C27680.HT.01.01.TH.96 on March 6, 1996.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, terakhir dengan Akta
No. 23 tanggal 24 November 2015 dari Fathiah
Helmi, SH, Notaris di Jakarta mengenai
perubahan anggaran dasar. Perubahan ini telah
dilaporkan dan diterima oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dengan
Surat Keputusan No. AHU-AH. 01.03.0982368
tanggal 24 November 2015.
The Company’s Articles of Association have
been amended several times, most recently by
the Notarial Deed No. 25 dated November 24,
2015 from Fathiah Helmi, SH, Notary in Jakarta
regarding changes Articles of Association. This
amended deed was reported and received by the
Minister of Law and Human Rights of Republic of
Indonesia in his Decree No. AHU-AH.
01.03.0982368 dated November 24, 2015.
Perusahaan berdomisili di Jalan Kebayoran Lama
No. 155, Jakarta.
The Company is domiciled at Jalan Kebayoran
Lama No. 155 Jakarta.
Sesuai dengan pasal 3 Anggaran Dasar
Perusahaan, ruang lingkup kegiatan Perusahaan
meliputi bidang pelayaran di dalam negeri dan
kegiatan penunjangnya.
Based on Article 3 of the Company’s Articles of
Association, the main activity of the Company is
shipping in the national waters and its supporting
activities.
Perusahaan memulai kegiatan komersial pada
tahun 1996. Saat ini, Perusahaan bergerak dalam
bidang pelayaran dengan fokus pada kapal
penunjang kegiatan angkutan lepas pantai bagi
industri minyak dan gas bumi.
The Company started its commercial operations
in 1996. Currently, the Company is engaged in
shipping with a focus on supporting activities for
the offshore transportation for oil and gas
industry.
PT Wintermarjaya Lestari, yang didirikan di
Jakarta, merupakan entitas induk utama
Perusahaan.
PT
Wintermarjaya
Lestari,
which
was
incorporated in Jakarta, is the Company’s
ultimate parent entity.
1.b. Komisaris, Direksi dan Karyawan
1.b. Commissioners, Directors and Employees
Susunan Komisaris dan Direksi per 30 September
2017 dan 31 Desember 2016 adalah sebagai
berikut:
Board of Commissioners and Directors as of
September 30, 2017 and December 31, 2016 are
as follows:
2017
Dewan Komisaris:
Komisaris Utama
(Merangkap sebagai Komisaris Independen)
Komisaris
Komisaris
Direksi:
Direktur Utama
Direktur
(Merangkap sebagai Sekretaris Perusahaan)
Direktur
Direktur
Direktur
Direktur Tidak Terafiliasi
2016
Jonathan Jochanan
Johnson Williang Sutjipto
John Stuart Anderson Slack
Jonathan Jochanan
Johnson Williang Sutjipto
Darmawan Layanto
Sugiman Layanto
Sugiman Layanto
Nely Layanto
Darmawan Layanto
Janto Lili
Donny Indrasworo
Adhi Pradnyana Gaduh
Nely Layanto
John Stuart Anderson Slack
Janto Lili
Marc Peter Thomson*)
H. Endo Rasdja**)
* Mengundurkan diri pada tanggal 23 Maret 2017/ Resigned on March 23, 2017
** Pensiun pada tanggal 26 April 2017/ Retired on April 26, 2017
5
Board of Commissioners:
President Commissioner
(Serves as an Independent Commissioner)
Commissioner
Commissioner
Directors:
President Director
Director
(Serves as a Corporate Secretary)
Director
Director
Director
Unaffiliated Director
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Susunan Komite Audit Perusahaan pada
30 September 2017 dan 31 Desember 2016
adalah sebagai berikut:
Ketua
Anggota
Anggota
Composition of Audit Committee as of
September 30, 2017 and December 31, 2016 is
as follows:
Jonathan Jochanan
Paul Capelle
Harjono Wreksoremboko
Pada 30 September 2017 dan 31 Desember
2016, Perusahaan dan entitas anak memiliki
pegawai tetap masing-masing 206 dan 219
karyawan (tidak diaudit).
As of September 30, 2017 and December 31,
2016, the Company and subsidiaries employed
206 and 219 permanent employees, respectively
(unaudited).
1.c. Struktur Entitas Anak
1.c. Subsidiaries Structure
Perusahaan memiliki pengendalian atas entitas
anak yang dikonsolidasi sebagai berikut:
Entitas Anak/
Subsidiaries
PT Wintermar (Wintermar)
PT Arial Niaga Nusantara (Arial)
PT Sentosasegara Mulia Shipping (Sentosa)
PT Hammar Marine Offshore (Hammar)
PT PSV Indonesia (PSV)
PT Winpan Offshore (Winpan)
PT Win Offshore (Wino)
PT WM Offshore (WMO)
Florissa Pte.Ltd. (Florissa)
PT Wintermar Asia (Wina)
PT Win Maritim (Winmar)
PT Fast Offshore Indonesia (FOI)
Wintermar (B) Sdn Bhd
Windia Offshore Private Limited
PT Azureus Simulator Asia
Chairman
Member
Member
The Company has control over the consolidated
subsidiaries as follows:
Domisili/
Domicile
Kegiatan Usaha Utama/
Main Business Activity
Jakarta
Palembang
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran & Perdagangan/
Shipping & Trading
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Investasi/ Investment
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelayaran/ Shipping
Pelatihan/ Training Center
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
Singapura/ Singapore
Jakarta
Jakarta
Jakarta
Brunei
India
Jakarta
Tahun Operasi
Komersial/
Year of
Commercial
Operation
Persentase Kepemilikan/
Percentage of Ownership
2017
2016
%
%
Total Aset/
Total Assets
2017
USD
1971
1997
99.71
99.51
99.71
99.51
99,896,284
4,571,540
1995
2011
2010
2011
2012
2013
2012
2017
-2009
2016
---
99.78
60.00
51.00
51.00
51.00
51.00
100.00
100.00
100.00
51.00
99.44
100.00
100.00
99.78
60.00
51.00
51.00
51.00
51.00
100.00
100.00
100.00
51.00
99.44
100.00
--
56,003,644
3,138,946
36,424,177
9,824,880
61,464,730
38,260,136
71,482
129,305
2,483,345
39,355,971
4,086,439
1,537
1,537,058
2016
USD
100,695,036
3,538,754
63,185,094
3,414,784
39,372,582
10,987,733
66,303,893
40,659,053
139,328
2,959
3,758,740
39,178,477
4,539,300
1,582
--
Dalam laporan keuangan konsolidasian ini,
Perusahaan dan entitas anak secara bersamasama disebut sebagai “Grup”.
In these consolidated financial statements, the
Company and its subsidiaries are collectively
referred as the “Group”.
Perusahaan memiliki baik langsung maupun tidak
langsung, 50% atau lebih saham pada entitas
anak sebagai berikut:
The Company has ownership interest 50% or
more, directly or indirectly, in the following
subsidiaries:
PT Azureus Simulator Asia
Arial dan dan Sentosa, entitas anak, mendirikan
PT Azureus Simulator Asia (ASA) dengan
menempatkan modal disetor sebanyak 500
saham atau setara 100% kepemilikan. ASA
berkedudukan di Jakarta.
PT Azureus Simulator Asia
Arial and Sentosa, subsidiaries, established
PT Azureus
Simulator
Asia
(ASA)
and
contributed a paid-in capital of 500 shares or
equal to 100% ownership. ASA is domiciled in
Jakarta.
6
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
1.d. Pencatatan Saham Perusahaan
Tanggal Distribusi/
Date of Distribution
19 Nop 2010/ Nov 19, 2010
17 Mar 2011/ Mar 17, 2011
1 Apr 2012/ Apr 1, 2012
10 Okt 2012/ Oct 10, 2012
21 Jun 2013/ Jun 21, 2013
14 Apr 2014/ Apr 14, 2014
2 Mei 2014/ May 2, 2014
15 Jul 2014/ Jul 15, 2014
1.d. Listing of the Company’s Shares
Keterangan/
Description
Unit/
Unit
Penawaran Umum Perdana dan Penerbitan Waran Seri I/
Initial Public Offering and Issuance of Warrant Seri I
Management and Employee Stock Option Program (MESOP)
MESOP 1 Tahap 1, Harga Pelaksanaan Rp300/ MESOP 1 Phase 1, Exercise Price Rp300
MESOP 1 Tahap 2, Harga Pelaksanaan Rp310/ MESOP 1 Phase 2, Exercise Price Rp310
MESOP 2, Harga Pelaksanaan Rp390/ MESOP 2, Exercise Price Rp390
Dividen Saham - 2013/ Stock Dividend - 2013
Konversi Pinjaman IFC/ IFC Loan Conversion
Penerbitan Saham Tanpa Hak Memesan Efek Terlebih Dahulu/
Non Pre Emptive Share Issuance
Dividen Saham - 2014/ Stock Dividend - 2014
Jumlah Saham
yang Diterbitkan/
Number of Shares
from Exercise
900,000,000
57,287,323
16,000,000
19,500,000
15,729,000
57,807,429
190,000,000
11,856,525
11,766,200
15,729,000
57,807,429
190,000,000
116,917,000
26,648,163
116,917,000
26,648,163
As of September 30, 2017 and December 31,
2016, a total of 4,038,011,640 shares of the
Company are listed on the Indonesia Stock
Exchange.
Pada tanggal 30 September 2017 dan
31 Desember 2016, sejumlah 4.038.011.640
saham Perusahaan dicatatkan di Bursa Efek
Indonesia.
2. Ikhtisar Kebijakan Akuntansi Signifikan
2. Summary of Significant Accounting Policies
2.a. Kepatuhan Terhadap Standar Akuntansi
Keuangan (SAK)
Laporan keuangan konsolidasian Grup telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia yang meliputi
Pernyataan Standar Akuntansi Keuangan (PSAK)
dan Interpretasi Standar Akuntansi Keuangan
(ISAK) yang diterbitkan oleh Dewan Standar
Akuntansi Keuangan - Ikatan Akuntan Indonesia
(DSAK - IAI), serta peraturan Pasar Modal yang
berlaku antara lain Peraturan Otoritas Jasa
Keuangan/Badan Pengawas Pasar Modal dan
Lembaga
Keuangan
(OJK/Bapepam-LK)
No. VIII.G.7 tentang pedoman penyajian laporan
keuangan,
keputusan
Ketua
Bapepam-LK
No. KEP-347/BL/2012 tentang penyajian dan
pengungkapan laporan keuangan emiten atau
perusahaan publik.
2.a. Compliance with Financial
Accounting
Standards (FAS)
The Group’s consolidated financial statements
were prepared and presented in accordance with
Indonesian Financial Accounting Standards
which include the Statement of Financial
Accounting Standards (PSAK) and Interpretation
of Financial Accounting Standards (ISAK) issued
by the Financial Accounting Standard Board Indonesian Institute of Accountant (DSAK - IAI),
and regulations in the Capital Market include
Regulations
of
Financial
Services
Authority/Capital Market and Supervisory Board
and Financial Institution (OJK/Bapepam-LK)
regulations No. VIII.G.7 regarding guidance for
the presentation of financial statements, decree
of Chairman of Bapepam-LK No. KEP347/BL/2012
regarding
presentation
and
disclosure of financial statements of the issuer or
public company.
2.b. Dasar Pengukuran dan Penyusunan Laporan
Keuangan Konsolidasian
Laporan keuangan konsolidasian disusun dan
disajikan berdasarkan asumsi kelangsungan
usaha serta atas dasar akrual, kecuali laporan
arus kas konsolidasian. Dasar pengukuran dalam
penyusunan laporan keuangan konsolidasian ini
adalah konsep biaya perolehan, kecuali beberapa
akun tertentu yang didasarkan pengukuran lain
sebagaimana
dijelaskan
dalam
kebijakan
akuntansi masing-masing akun tersebut. Biaya
perolehan umumnya didasarkan pada nilai wajar
imbalan yang diserahkan dalam pemerolehan
aset.
2.b. Basis of Measurement and Preparation of
Consolidated Financial Statements
The consolidated financial statements have been
prepared and presented based on going concern
assumption and accrual basis of accounting,
except for the consolidated statements of cash
flows. Basis of measurement in preparation of
these consolidated financial statements is the
historical costs concept, except for certain
accounts which have been prepared on the basis
of other measurements as described in their
respective policies. Historical cost is generally
based on the fair value of the consideration given
in exchange for assets.
7
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Laporan arus kas konsolidasian disajikan dengan
metode langsung (direct method) dengan
mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method by classifying
cash flows into operating, investing and financing
activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian ini
adalah Dolar Amerika Serikat yang merupakan
mata uang fungsional Grup. Setiap entitas di
dalam Grup menetapkan mata uang fungsional
sendiri dan unsur-unsur dalam laporan keuangan
dari setiap entitas diukur berdasarkan mata uang
fungsional tersebut.
The presentation currency used in the
preparation of the consolidated financial
statements is US Dollar which is the functional
currency of the Group. 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.
2.c. Pernyataan dan Interpretasi Standar Akuntansi
Baru dan Revisi yang Berlaku Efektif pada
Tahun Berjalan
Berikut adalah perubahan dan penyesuaian atas
standar dan interpretasi standar baru yang telah
diterbitkan oleh DSAK-IAI dan berlaku efektif
untuk tahun buku yang dimulai pada atau setelah
1 Januari 2016, yaitu:
2.c. New and Revised
Statements
and
Interpretation
of
Financial
Accounting
Standards Effective in the Current Year
The following are amendment and improvement
of standards and new interpretaion of standard
issued by DSAK-IAI and effectively applied for
the period starting on or after January 1, 2016, as
follows:
Standar Baru
• PSAK No. 70: “Akuntansi untuk Aset dan
Liabilitas Pengampunan Pajak”
New Standard
• SFAS No. 70: “Accounting for Tax Amnesty
Asset and Liability”
Revisi
• PSAK No. 110: “Akuntansi Sukuk”
Revised
• SFAS No. 110: “Accounting for Sukuk”
Amandemen
• PSAK No. 4: “Laporan Keuangan Tersendiri”
tentang Metode Ekuitas dalam Laporan
Keuangan Tersendiri
• PSAK No. 15: “Investasi Pada Entitas Asosiasi
dan Ventura Bersama” tentang Entitas
Investasi: Penerapan Pengecualian Konsolidasi
• PSAK No. 16: “Aset Tetap” tentang Klarifikasi
Metode yang Diterima untuk Penyusutan dan
Amortisasi
• PSAK No. 19: “Aset Takberwujud” tentang
Klarifikasi Metode yang Diterima untuk
Penyusutan dan Amortisasi
• PSAK No. 24: “Imbalan Kerja” tentang Program
Imbalan Pasti: Iuran Pekerja
Amendments
• PSAK No. 4: “Separate Financial Statements”
about Equity Method in Separate Financial
Statements
• PSAK No. 15: “Investment in Associates and
Joint Venture” about Investment Entity:
Exception to Consolidation
• PSAK No. 16: ”Fixed Assets” about
Clarification of Acceptable Methods of
Depreciation and Amortization
• PSAK No. 19: “Intangible Asset” about
Clarification of Acceptable Methods of
Depreciation and Amortization
• PSAK No. 24: “Employee Benefits” about
Defined
Benefit
Plans:
Employee
Contributions
• PSAK No. 65: “Consolidated Financial
Statements”
about
Investment
Entity:
Exception to Consolidation
• PSAK No. 66: “Joint Arrangements” about
Accounting for Acquisitions of Interest in Joint
Operation
• PSAK No. 67: “Disclosures of Interests in
Other Entities” about Investment Entities:
Exception to Consolidation
• ISAK No. 30: “Levies”
• PSAK
No.
65:
“Laporan
Keuangan
Konsolidasian” tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi
• PSAK No. 66: “Pengaturan Bersama” tentang
Akuntansi Akuisisi Kepentingan dalam Operasi
Bersama
• PSAK No. 67: “Pengungkapan Kepentingan
Dalam Entitas Lain” tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi
• ISAK No. 30: “Pungutan”
8
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Penyesuaian
• PSAK No. 5: “Segmen Operasi”
• PSAK No. 7: “Pengungkapan Pihak-pihak
Berelasi”
• PSAK No. 13: “Properti Investasi”
• PSAK No. 16: “Aset Tetap”
Adjustments
• SFAS No. 5: “Operating Segments”
• SFAS No. 7: “Related Party Disclosure”
• SFAS No. 13: “Investments Property”
• SFAS No. 16: “Property, Plant and
Equipment”
• SFAS No. 19: “Intangible Assets”
• SFAS No. 22: “Business Combination”
• SFAS No. 25: “Accounting Policies, Changes
in Accounting Estimates and Errors”
• PSAK No. 19: “Aset Takberwujud”
• PSAK No. 22: “Kombinasi Bisnis”
• PSAK No. 25: “Kebijakan Akuntansi,
Perubahan
Estimasi
Akuntansi
dan
Kesalahan”
• PSAK No. 53: “Pembayaran Berbasis Saham”
• PSAK No. 68: “Pengukuran Nilai Wajar”
• SFAS No. 53: “Share-based Payments”
• SFAS No. 68: “Fair Value Measurement”
Berikut ini adalah dampak atas perubahan
standar akuntansi diatas yang relevan dan
signifikan
terhadap
laporan
keuangan
konsolidasian Grup:
• PSAK
No.
7
(Penyesuaian
2015):
“Pengungkapan Pihak-pihak Berelasi”
PSAK
No.
7
(Penyesuaian
2015)
menambahkan
persyaratan
pihak-pihak
berelasi bahwa suatu entitas berelasi dengan
entitas pelapor ketika entitas atau anggota
dan kelompok yang mana entitas merupakan
bagian dari kelompok tersebut, menyedlakan
jasa personil manajemen kunci kepada entitas
pelapor atau kepada entitas induk entitas
pelapor.
The following is the impact of the amendments in
accounting standards that are relevant and
significant to the consolidated financial
statements of the Group:
• SFAS No. 7 (Adjustment 2015): “Related
Party Disclosures”
SFAS No. 7 (Adjustment 2015) adds
requirements ot related parties that an entity
is related to the reporting entity when the
entity or a member of a group of which the
entity is a member, provides key management
personnel services to the reporting entfly, or
to the parent of the reporting entity.
PSAK
No.
7
(Penyesuaian
2015)
mengklarifikasi bahwa entitas pelapor tidak
disyaratkan untuk mengungkapkan imbalan
yang dibayarkan oleh entitas manajemen
kepada
pekerja
atau
direktur
entitas
manajemen, dan mensyaratkan agar entitas
pelapor mengungkapkan
jumlah yang
dibayarkan kepada entitas manajemen atas
jasa personil manajemen kunci
yang
disediakan oleh entitas manajemen.
SFAS No. 7 (Adjustment 2015) clarifies that
reporting entity is not required to disclose
compensation paid by the management entity
to employees or directors of the management
entity, and requires that the reporting entity
discloses the amounts paid
to the
management entity for key management
personnel services that are provided by the
management entity.
Grup telah menerapkan PSAK ini dan telah
melengkapi persyaratan mengenai informasi
pihak berelasi.
The Group has adopting this SFAS and has
completed the requirement regarding the
related parties information.
• PSAK No. 24 (Amandemen 2015): “Imbalan
Kerja” tentang Program Imbalan Pasti: Iuran
Pekerja
PSAK No. 24 (Amandemen 2015) menetapkan
bahwa atribusi iuran dari pekerja atau pihak
ketiga bergantung pada apakah jumlah iuran
ditentukan berdasarkan jumlah tahun jasa. Jika
jumlah iuran bergantung pada jumlah tahun
• SFAS No. 24 (Amendment 2015): “Employee
Benefits” about Defined Benefit Plans:
Employee Contributions
SFAS No. 24 (Amendment 2015) states that
attribution of employee or third party
contributions depends on
whether the
contributions are determined based on year
of service. If the contributions depend on the
9
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
jasa, maka iuran diatribusikan pada periode
jasa dengan menggunakan metode atribusi
yang sama dengan yang disyaratkan dalam
paragraf 70 untuk imbalan bruto. Jika jumlah
iuran tidak bergantung dari jumlah tahun jasa,
maka iuran tersebut
diakui sebagai
pengurang biaya jasa dalam periode ketika
jasa terkait diberikan oIeh pekerja.
year of service, then they are attributed
along the service period using the attribution
method that is similar with requirement in
paragraph 70 for gross benefit. If the
contributions do not depend on the year of
service, then they
are recognized as
deductions against service cost in the period
when the service is provided by the
employee.
Grup
telah
melengkapi
persyaratan
pengungkapan yang diminta sesuai standar ini.
The Group has completed the disclosures
requirement as required under this standard.
2.d. Prinsip-prinsip Konsolidasi
Laporan keuangan konsolidasian mencakup
laporan keuangan Perusahaan dan entitas-entitas
anak seperti disebutkan pada Catatan 1.c.
2.d. Principles of Consolidation
The consolidated financial statements comprise
the financial statements of the Company and
subsidiaries as described in Note 1.c.
Entitas anak adalah entitas yang dikendalikan
oleh Grup, yakni Grup terekspos, atau memiliki
hak, atas imbal hasil variabel dari keterlibatannya
dengan entitas dan memiliki kemampuan untuk
mempengaruhi imbal hasil tersebut melalui
kemampuan kini untuk mengarahkan aktivitas
relevan dari entitas (kekuasaan atas investee).
A subsidiary is an entity controlled by the Group,
ie the Group is exposed, or has rights, to variable
returns from its involvement with the entity and
has the ability to affect those returns through its
current ability to direct the entity’s relevant
activities (power over the investee).
Keberadaan dan dampak dari hak suara potensial
dimana Grup memiliki kemampuan praktis untuk
melaksanakan
(yakni
hak
substantif)
dipertimbangkan saat menilai apakah Grup
mengendalikan entitas lain.
The existence and effect of potential voting rights
that the Group has the practical ability to exercise
(ie substantive rights) are considered when
assessing whether the Group controls another
entity.
Laporan keuangan Grup mencakup hasil usaha,
arus kas, aset dan liabilitas dari Perusahaan dan
seluruh entitas anak yang, secara lagsung dan
tidak langsung, dikendalikan oleh Perusahaan.
Entitas anak dikonsolidasikan sejak tanggal efektif
akuisisi, yaitu tanggal dimana Grup secara efektif
memperoleh pengendalian atas bisnis yang
diakuisisi, sampai tanggal pengendalian berakhir.
The Group’s financial statements comprise the
results, cash flows, assets and liabilities of the
Company and all of its directly and indirectly
controlled
subsidiaries.
Subsidiaries
are
consolidated from the effective date of
acquisition, which is the date on which the Group
effectively obtains control of the acquired
business, until that control ceases.
Entitas induk menyusun laporan keuangan
konsolidasian dengan menggunakan kebijakan
akuntansi yang sama untuk transaksi dan
peristiwa lain dalam keadaan yang serupa.
Seluruh transaksi, saldo, laba, beban, dan arus
kas dalam intra kelompok usaha terkait dengan
transaksi antar entitas dalam Grup dieliminasi
secara penuh.
Parent entity prepares consolidated financial
statements using uniform accounting policies for
transactions and other events in similar
circumstances. All intragroup transactions,
balances, income, expenses and cash flows
related to transactions between entities within the
Group are eliminated in full on consolidation.
10
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Grup mengatribusikan laba rugi dan setiap
komponen dari penghasilan komprehensif lain
kepada pemilik entitas induk dan kepentingan
nonpengendali
meskipun
hal
tersebut
mengakibatkan
kepentingan
nonpengendali
memiliki
saldo
defisit.
Grup
menyajikan
kepentingan nonpengendali di ekuitas dalam
laporan posisi keuangan konsolidasian, terpisah
dari ekuitas pemilik entitas induk.
The Group attributed the profit and loss and each
component of other comprehensive income to
the owners of the parent and non-controlling
interest even though this results in the noncontrolling interests having a deficit balance. The
Group presents non-controlling interest in equity
in the consolidated statement of financial
position, separately from the equity owners of the
parent.
Perubahan dalam bagian kepemilikan entitas
induk
pada
entitas
anak
yang
tidak
mengakibatkan hilangnya pengendalian adalah
transaksi ekuitas (yaitu transaksi dengan pemilik
dalam kapasitasnya sebagai pemilik). Ketika
proporsi ekuitas yang dimiliki oleh kepentingan
nonpengendali berubah, Grup menyesuaikan
jumlah tercatat kepentingan pengendali dan
kepentingan nonpengendali untuk mencerminkan
perubahan kepemilikan relatifnya dalam entitas
anak. Selisih antara jumlah dimana kepentingan
nonpengendali disesuaikan dan nilai wajar dari
jumlah yang diterima atau dibayarkan diakui
langsung dalam ekuitas dan diatribusikan pada
pemilik dari entitas induk.
Changes in the parent’s ownership interest in a
subsidiary that do not result in loss of control are
equity transactions (ie transactions with owners
in their capacity as owners). When the proportion
of equity held by non-controlling interest change,
the Group adjusted the carrying amounts of the
controlling interest and non-controlling interest to
reflect the changes in their relative interest in the
subsidiaries. Any difference between the amount
by which the non-controlling interests are
adjusted and the fair value of the consideration
paid or received is recognized directly in equity
and attributed to the owners of the parent.
Jika Grup kehilangan pengendalian, maka Grup:
(a) Menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak pada
jumlah tercatatnya ketika pengendalian
hilang;
(b) Menghentikan pengakuan jumlah tercatat
setiap kepentingan nonpengendali pada
entitas anak terdahulu ketika pengendalian
hilang
(termasuk
setiap
komponen
penghasilan
komprehensif
lain
yang
diatribusikan
pada
kepentingan
nonpengendali);
(c) Mengakui nilai wajar pembayaran yang
diterima (jika ada) dari transaksi, peristiwa,
atau keadaan yang mengakibatkan hilangnya
pengendalian;
(d) Mengakui sisa investasi pada entitas anak
terdahulu pada nilai wajarnya pada tanggal
hilangnya pengendalian;
(e) Mereklasifikasi ke laba rugi, atau mengalihkan
secara langsung ke saldo laba jika
disyaratkan oleh SAK lain, jumlah yang diakui
dalam penghasilan komprehensif lain dalam
kaitan dengan entitas anak;
(f) Mengakui perbedaan apapun yang dihasilkan
sebagai keuntungan atau kerugian dalam laba
rugi yang diatribusikan kepada entitas induk.
If the Group loses control, the Group:
(a) Derecognizes the assets (including goodwill)
and liabilities of the subsidiary at their carrying
amounts at the date when control is lost;
(b) Derecognizes the carrying amount of any noncontrolling interests in the former subsidiary at
the date when control is lost (including any
components of other comprehensive income
attributable to them);
(c) Recognizes the fair value of the consideration
received, if any, from the transaction, event or
circumstance that resulted in the loss of
control;
(d) Recognizes any investment retained in the
former subsidiary at its fair value at the date
when control is lost;
(e) Reclassify to profit or loss, or directly transfer
to retained earnings if required by other SAKs,
the
amount
recognized
in
other
comprehensive income in relation to the
subsidiary;
(f) Recognizes any resulting difference as a gain
or loss attributable to the parent.
11
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
2.e. Transaksi dan Saldo dalam Mata Uang Asing
Dalam menyiapkan laporan keuangan, setiap
entitas di dalam Grup mencatat dengan
menggunakan mata uang dari lingkungan
ekonomi utama di mana entitas beroperasi (“mata
uang fungsional”). Mata uang fungsional
Perusahaan dan sebagian besar entitas anak
adalah dolar Amerika Serikat (USD).
2.e. Foreign Currency Transactions and Balances
In preparing financial statements, each of the
entities within the Group record by using the
currency of the primary economic environment in
which the entity operates (“the functional
currency”). The functional currency of the
Company and most of the subsidiaries is US
Dollar (USD).
Transaksi-transaksi selama tahun berjalan dalam
mata uang asing dicatat dalam USD dengan kurs
spot antara Rupiah dan valuta asing pada tanggal
transaksi. Pada akhir periode pelaporan, pos
moneter dalam mata uang asing dijabarkan ke
dalam USD menggunakan kurs penutup, yaitu
kurs tengah Bank Indonesia pada 30 September
2017 dan 31 Desember 2016 sebagai berikut:
Transactions during the year in foreign
currencies are recorded in USD by applying to
the foreign currency amount the spot exchange
rate between Rupiah and the foreign currency at
the date of transactions. At the end of reporting
period, foreign currency monetary items are
translated to USD using the closing rate, ie
middle rate of Bank of Indonesia at
September 30, 2017 and December 31, 2016 as
follows:
2017
USD
10.000 Rupiah (IDR)
1 Ringgit Malaysia (MYR)
1 Dolar Singapura (SGD)
1 Dolar Brunei (BND)
2016
USD
0.74118
0.23649
0.73570
0.73570
0.74427
0.22299
0.69209
0.69209
10,000 Rupiah (IDR)
1 Malaysia Ringgit (MYR)
1 Singapore Dollar (SGD)
1 Brunei Dollar (BND)
Keuntungan atau kerugian kurs yang timbul
dikreditkan atau dibebankan pada laba rugi tahun
berjalan.
The resulting gains or losses on foreign currencies
are credited or charged to profit or loss in current
year.
2.f. Kas dan Setara Kas
Kas dan setara kas terdiri dari kas di bank
(rekening giro) dan deposito berjangka dengan
jangka waktu 3 (tiga) bulan atau kurang sejak
tanggal penempatannya, tidak digunakan sebagai
jaminan dan tidak dibatasi penggunaannya.
2.f. Cash and Cash Equivalents
Cash and cash equivalents are cash on hand,
cash in banks (demand deposits) and time
deposits with maturity period of not more than
3 (three) months since the time of their
placement, not pledged as collateral and
unrestricted.
2.g. Investasi Pada Entitas Asosiasi
Entitas asosiasi adalah entitas dimana Grup
memiliki kekuasaan untuk berpartisipasi dalam
keputusan kebijakan keuangan dan operasional
investee, tetapi tidak mengendalikan atau
mengendalikan bersama atas kebijakan tersebut
(pengaruh signifikan).
2.g. Investments in Associates
Associates are entities which the Group has the
power to participate in the financial and operating
policy decisions of the investee but does not
control or joint control over those policies
(significant influence).
Investasi pada entitas asosiasi dicatat dengan
menggunakan metode ekuitas. Dalam metode
ekuitas, pengakuan awal investasi diakui sebesar
biaya perolehan, dan jumlah tercatat ditambah
atau dikurang untuk mengakui bagian atas laba
rugi investee setelah tanggal perolehan. Bagian
atas laba rugi investee diakui dalam laba rugi.
Investment in associates accounted for using the
equity method. Under the equity method, the
investment in an associate is initially recognised
at cost and the carrying amount is increased or
decreased to recognise the investor’s share of
the profit or loss of the investee after the date of
acquisition. The investor’s share of the profit or
12
PT WINTERMAR OFFSHORE MARINE Tbk
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN
NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM
FINANCIAL STATEMENTS
Per 30 September 2017 dan 31 Desember 2016 dan
As of September 30, 2017 and December 31, 2016 and
Untuk Periode 9 (Sembilan) Bulan yang Berakhir pada
For the 9 (Nine) Months Periods Ended
30 September 2017 dan 2016
September 30, 2017 and 2016
(Dalam US Dolar Penuh)
(In Full US Dollar)
Penerimaan distribusi dari investee mengurangi
nilai tercatat investasi. Penyesuaian terhadap
jumlah tercatat tersebut juga mungkin dibutuhkan
untuk perubahan dalam proporsi bagian investor
atas investee yang timbul dari penghasilan
komprehensif lain, termasuk perubahan yang
timbul dari revaluasi aset tetap dan selisih
penjabaran valuta asing. Bagian investor atas
perubahan tersebut diakui dalam penghasilan
komprehensif lain.
loss of the investee is recognised in profit or loss.
Distributions received from an investee reduce
the carrying amount of the investment.
Adjustments to the carrying amount may also be
necessary for changes in the investor’s
proportionate interest in the investee arising from
changes in the investee’s other comprehensive
income, including those arising from the
revaluation of property, plant and equipment and
from foreign exchange translation differences.
The investor’s share of those changes is
recognized in other comprehensive income.
2.h. Biaya Dibayar di Muka
Biaya dibayar di muka diamortisasi sesuai masa
manfaat dengan menggunakan metode garis
lurus (straight-line method).
2.h. Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight line method.
2.i. Aset Tetap
Aset tetap pada awalnya diakui sebesar biaya
perolehannya termasuk pajak yang berlaku, bea
masuk, biaya pengangkutan, biaya penanganan,
biaya penyimpanan, biaya penyediaan lokasi,
biaya pemasangan, biaya upah tenaga kerja
internal, estimasi awal biaya pembongkaran,
pemindahan aset tetap dan restorasi lokasi aset
tetap.
2.i. Fixed Assets
Fixed assets are initially
recognized at
acquisition cost, including applicable taxes,
import duties, freight, handling costs, storage
costs, site preparation costs, installation costs,
the cost of internal labor, the initial estimate of
the costs of dismantl