PT Asuransi Bina Dana Arta Tbk dan Entit
CONTENTS Halaman/
Page
Surat Pernyataan Direksi Directors' Statements Letter Laporan Auditor Independen
Independent Auditor's Report Laporan Keuangan Konsolidasian
Consolidated Financial Statements Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position Laporan Laba Rugi dan Penghasilan
1-2
Consolidated Statements of Profit or Loss Komprehensif Lain Konsolidasian
and Other Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian
3-4
5 Consolidated Statements of Changes in Equity Laporan Arus Kas Konsolidasian
6 Consolidated Statements of Cash Flows Catatan atas Laporan Keuangan Konsolidasian
Notes to Consolidated Financial Statements Lampiran I
7 - 96
Attachment I Laporan Posisi Keuangan Entitas Induk
Statements of Financial Position Parent Entity Lampiran II
Attachment II Laporan Laba Rugi dan Penghasilan
Statements of Profit or Loss and Komprehensif Lain Entitas Induk
Other Comprehensive Income Parent Entity Lampiran III
Attachment III Laporan Perubahan Ekuitas Entitas Induk
Statements of Changes in Equity Parent Entity Lampiran IV
Attachment IV Laporan Arus Kas Entitas Induk
Statements of Cash Flows Parent Entity
ASET ASSETS Kas dan setara kas
Cash and cash equivalents Pihak ketiga
1.071.101.499 Third parties Investasi
862.527.281 2e, 2f, 4, 44
Investments Deposito berjangka
Time deposits Pihak ketiga
146.100.000 Third parties Efek
28.000.000 2f, 5, 44
Marketable securities Diperdagangkan
Held for trading Pihak ketiga
30.939.647 Third parties Tersedia untuk dijual
29.048.276 2f, 6, 44
Available for sale Pihak berelasi
79.101.981 Related parties Pihak ketiga
52.840.123 2f, 2v, 6, 44
797.075.610 Third parties Penyertaan saham
1.201.474.877 2f, 6, 44
Direct investments Properti investasi
9.324.878 2d, 2h, 7, 44
180.818.000 Investment properties Jumlah investasi
189.280.211 2g, 8
1.509.968.365 1.243.839.191 Total investments Piutang hasil investasi
Investment income receivables Piutang premi
Premium receivables Pihak berelasi
Related parties Pihak ketiga
5.386.798 2l, 2v, 10, 44 749.140
250.613.753 2l, 10, 44
356.310.111 Third parties
Piutang reasuransi Reinsurance receivables Pihak ketiga
Third parties Piutang lain-lain
4.211.131 2m, 11, 44
11.884.236 Other receivables Aset reasuransi
6.625.008 2f, 12, 44
38.592.896 Reinsurance assets Biaya dibayar di muka
45.030.067 2j, 13
Prepaid expenses Pajak dibayar di muka
8.375.223 2q, 14
Prepaid taxes Aset tetap - setelah dikurangi
2s, 21a 3.787.082
Fixed assets-net akumulasi penyusutan tahun
of accumulated depreciation 2016 dan 2015 masing-masing
of Rp 63,684,414 and sebesar Rp 63.684.414 dan
of Rp 54,390,521 Rp 54.390.521.
97.524.250 for 2016 and 2015, respectively Aset pajak tangguhan
93.148.671 2i, 15
Deferred tax assets Aset lain-lain
2s, 21e 68.729
Other assets JUMLAH ASET
2.813.838.947 2.846.759.759 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements yang tidak terpisahkan dari laporan keuangan konsolidasian
are an integral part of these consolidated financial statements
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS
LIABILITIES Utang klaim
Claim payables Pihak berelasi
Related parties Pihak ketiga
1.975 2n, 2v, 17, 44 5.675
23.454.377 2n, 17, 44
23.700.871 Third parties
Utang reasuransi Reinsurance payables Pihak ketiga
Third parties Liabilitas kontrak asuransi
5.390.575 2m, 18, 44
1.520.769.735 Insurance contract liabilities Utang komisi
1.443.888.929 2j, 19
24.875.222 Commission payables Utang pajak
45.558.315 2p, 20, 44
Taxes payable Liabilitas imbalan pasca kerja
11.289.432 2s, 21b
22.910.544 Post employment benefit liabilities Liabilitas pajak tangguhan
21.701.140 2w, 23
Deferred tax liabilities Utang lain-lain
16.496.340 2s, 21e
19.312.647 Other payables JUMLAH LIABILITAS
1.582.165.362 1.625.205.582 TOTAL LIABILITIES AKUMULASI DANA TABARRU'
ACCUMULATED TABARRU' FUND EKUITAS
EQUITY Modal saham
Share capital Saham seri A dengan nilai
A series shares with par value nominal Rp 500 (nilai penuh)
of Rp 500 (full amount) per saham dan saham seri B
per share and B series shares dengan nilai nominal
with par value of Rp 300 (nilai penuh) per saham
Rp 300 (full amount) per share Modal dasar -
Authorized capital – 35.373.600 saham seri A dan
35,373,600 A series shares and 1.068.282.720 saham seri B
1,068,282,720 B series shares as per 31 Desember 2016 dan 2015
of December 31, 2016 and 2015 Modal ditempatkan dan
Issued and fully paid - disetor penuh - 35.373.600 saham
35,373,600 A series shares and seri A dan 585.433.080 saham seri B
585,433,080 B series shares per 31 Desember 2016 dan 2015
193.316.724 24 193.316.724 as of December 31, 2016 and 2015 Tambahan modal disetor
Additional paid in capital Cadangan perubahan nilai
8.109.426 2u, 25
Reserves for changes of fair wajar aset keuangan tersedia
value of available-for-sale untuk dijual - setelah pajak
278.108.624 financial assets - net tax Saldo laba
194.297.140 2f, 6
Retained earnings Cadangan umum
General reserves Belum ditentukan penggunaannya
830.672.128 737.317.816 Unappropriated Jumlah ekuitas yang dapat diatribusikan
Total Equity Attributable to Owners kepada Pemilik Entitas
1.232.145.418 1.222.352.590 of the Company Kepentingan Non Pengendali
Non-controlling Interests JUMLAH EKUITAS
1.232.196.934 1.222.400.733 TOTAL EQUITY JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND EKUITAS
2.813.838.947 2.846.759.759 EQUITY Catatan atas laporan keuangan konsolidasian merupakan bagian
The accompanying notes to consolidated financial statements yang tidak terpisahkan dari laporan keuangan konsolidasian
are an integral part of these consolidated financial statements
PENDAPATAN REVENUES Pendapatan underwriting
Underwriting revenue Premi bruto
Gross premiums Pihak berelasi
2l, 2v, 29
Related parties Pihak ketiga
1.152.974.903 1.368.273.271 Third parties
Premi reasuransi
Reinsurance premiums Pihak ketiga
2m, 2v, 30
(44.802.460) (129.554.975) Third parties Perubahan bersih liabilitas premi
(130.357.498) Net change in premium liabilities Jumlah pendapatan premi neto
68.519.201 2j, 19
1.201.828.061 1.116.186.793 Total net premium income Hasil investasi
256.557.940 Investment income Penghasilan lain-lain - bersih
114.544.102 2f, 31
Other income - net JUMLAH PENDAPATAN
1.318.080.691 1.378.910.415 TOTAL REVENUES BEBAN
EXPENSES Klaim-bruto
Gross claims Pihak berelasi
2n, 2v, 33
Related parties Pihak ketiga
737.835.373 695.868.610 Third parties
Klaim reasuransi
Reinsurance claims Pihak ketiga
2m, 2n, 34
(25.522.414) (9.211.345) Third parties Perubahan bersih estimasi
Net change in estimated liabilitas klaim
16.779.965 claims liabilities Beban komisi-bersih
(14.126.753) 2j, 19
214.954.100 Commission expenses – net Beban underwriting lainnya
214.666.274 2p, 35
Other underwriting expenses Beban umum dan administrasi
1.432.903 2o
200.516.184 36 175.839.332 General and administrative expenses JUMLAH BEBAN
1.120.874.553 1.099.934.422 TOTAL EXPENSES LABA SEBELUM
PAJAK PENGHASILAN 197.206.138 278.975.994 INCOME BEFORE TAX Beban pajak
(10.411.290) Tax expense LABA TAHUN BERJALAN
(23.724.488) 2s, 21f
173.481.650 268.564.704 PROFIT FOR THE YEAR
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements yang tidak terpisahkan dari laporan keuangan konsolidasian
are an integral part of these consolidated financial statements
LABA TAHUN BERJALAN 173.481.650 268.564.704 PROFIT FOR THE YEAR PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE LAIN
INCOME Pos yang tidak akan direklasifikasi
Items that will not be reclassified ke laba rugi
to profit or loss Pengukuran kembali liabilitas
Remeasurements of post imbalan kerja
employment benefit Bagian penghasilan komprehensif
1.122.229 2w, 23
Share of other comprehensive lain atas entitas asosiasi
income of associated entity Beban pajak terkait
2d, 7 -
(276.968) 2s, 21e
Related tax income
Pos yang akan direklasifikasi Items that will be reclassified ke laba rugi
to profit or loss Aset keuangan tersedia untuk dijual
(209.199.095) Available-for-sale financial assets Beban pajak terkait
(85.372.578) 2f, 6
1.561.094 2s, 21e
Related tax income
Jumlah penghasilan komprehensif Total other comprehensive income lain tahun berjalan
(82.980.580) (209.874.260) for the years JUMLAH LABA KOMPREHENSIF
TOTAL COMPREHENSIVE INCOME TAHUN BERJALAN
90.501.070 58.690.444 FOR THE YEAR Laba tahun berjalan yang dapat
Net income diatribusikan kepada:
attributable to: Pemilik Entitas Induk
173.478.266 268.561.868 Owners of the Company Kepentingan non pengendali
Non-controlling interests
Laba komprehensif yang dapat Comprehensive income diatribusikan kepada:
attributable to: Pemilik Entitas Induk
90.497.697 58.687.589 Owners of the Company Kepentingan non pengendali
Non-controlling interests
LABA BERSIH PER SAHAM - EARNINGS PER SHARE - dalam Rupiah penuh
in full Rupiah
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements yang tidak terpisahkan dari laporan keuangan konsolidasian
are an integral part of these consolidated financial statements
Equity attributable to owner of the Company Cadangan
perubahan nilai
Saldo laba/
wajar aset
Retained Earnings
Modal
keuangan tersedia
untuk dijual/
Ditentukan
dan Disetor
Modal Disetor/ Reserves for changes
of fair value of
Umum/
Unappropriated
Non Pengendali/
Catatan/
Share
Paid - in
Jumlah Ekuitas/
financial assets
Total Equity
Saldo per 31 Desember 2014, Balance as of December 31, 2014 Disajikan kembali
1.216.478.857 As restated Aset keuangan tersedia untuk
Available-for-sale financial dijual
(209.199.095) assets Efek pajak terkait
- (418.718) (418.718) Related tax effect Penilaian kembali imbalan kerja
2s, 21e
(341.955) (341.955) 26 (341.929) Remeasurement employee benefits Efek pajak terkait
2w, 23
85.482 Related tax effect Dana cadangan umum
- - Appropriated for general reserves Dividen kas
(52.768.568) Cash dividends Laba bersih untuk tahun berjalan
268.561.868 Current year net income Kepentingan non pengendali
Non-controlling interests Saldo per 31 Desember 2015
- - 2.836 2.836
1.222.400.733 Balance as of December 31, 2015 Aset keuangan tersedia untuk
Available-for-sale financial dijual
(85.372.578) assets Efek pajak terkait
1.561.094 Related tax effect Penilaian kembali imbalan kerja
1.122.229 Remeasurement employee benefits Bagian penghasilan komprehensif
2w, 23
Share of other comprehensive lain atas entitas asosiasi
(14.357) income of associated entity Efek pajak terkait
2d, 7
(276.972) (276.972) 4 (276.968) Related tax effect Dana cadangan umum
2s, 21e
- - Appropriated for general reserves Dividen kas
(80.704.868) Cash dividends Laba bersih untuk tahun berjalan
173.478.266 Current year net income Kepentingan non pengendali
Non-controlling interests Saldo per 31 Desember 2016
- - 3.384 3.384
1.232.196.934 Balance as of December 31, 2016
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements yang tidak terpisahkan dari laporan keuangan konsolidasian
are an integral part of these consolidated financial statements
Arus kas dari aktivitas operasi Cash flows from operating activities Penerimaan premi
1.279.121.715 1.237.878.229 Premium income received Penerimaan klaim reasuransi
26.937.611 11.600.210 Reinsurance claims received Penerimaan dividen
2.151.363 10.362.247 Dividend income received Pembayaran klaim
(744.772.154) (702.077.350) Claims paid Pembayaran komisi-bersih
(194.197.382) (212.717.367) Commissions paid-net Pembayaran beban umum dan
General and administrative administrasi
(180.392.022) (152.557.681) expenses paid Pembayaran premi reasuransi
(44.625.894) (50.048.508) Reinsurance premiums paid Penerimaan (pembayaran)
Other expenses lain-lain - bersih
received (paid)-net Pembayaran pajak
(23.952.616) (14.144.381) Taxes paid Pembayaran beban underwriting lainnya
Other underwriting expenses paid Kas bersih diperoleh
Net cash provided by dari aktivitas operasi
121.204.705 130.278.791 operating activities Arus kas dari aktivitas investasi
Cash flows from investing activities Redemption/(placement) of
Pencairan/(Penempatan) deposito 118.100.000 (100.000.000) time deposits Penerimaan hasil investasi
108.587.381 286.153.719 Investment income received Sale/(acquisition) of Penjualan/(perolehan) efek
(461.899.498) (217.140.859) marketable securities Perolehan aset tetap
(5.478.343) 15 (9.676.272) Acquisition of fixed assets Hasil penjualan aset tetap
Proceed from sales of fixed assets Investasi pada gedung perkantoran
Investment in office building Kas bersih digunakan
Net cash used in untuk aktivitas investasi
(249.074.055) (40.485.455) investing activities Arus kas dari aktivitas
Cash flows from financing pendanaan
activities Pembayaran dividen
(80.704.868) 27 (52.768.568) Dividends paid Kas bersih digunakan untuk
Net cash used in aktivitas pendanaan
(80.704.868) (52.768.568) financing activities Kenaikan (penurunan) bersih kas
Net increase (decrease) in cash and dan setara kas
(208.574.218) 37.024.768 cash equivalents Kas dan setara kas pada awal
Cash and cash equivalents at tahun
1.071.101.499 1.034.076.731 the beginning of the year Kas dan setara kas pada
Cash and cash equivalents akhir tahun
862.527.281 1.071.101.499 at the end of the year
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements yang tidak terpisahkan dari laporan keuangan konsolidasian
are an integral part of these consolidated financial statements
1. U M U M
1. GENERAL
a. Pendirian Perusahaan
a. Establishment of the Company
PT Asuransi Bina Dana Arta Tbk. ("Perusahaan") didirikan PT Asuransi Bina Dana Arta Tbk. (the”Company”) was dengan nama PT Asuransi Bina Dharma Arta, sebagaimana
established under the name of PT Asuransi Bina Dharma Arta, dinyatakan oleh Akta Perseroan Terbatas No. 78 tanggal
as in accordance with Notarial Deed No. 78 of Kartini Mulyadi,
12 Oktober 1982, dibuat di hadapan Kartini Mulyadi, S.H., S.H., Notary in Jakarta, dated October 12, 1982, in conjunction Notaris di Jakarta juncto Akta Perubahan Naskah Pendirian
with the notarial deed of Amendment of Establishment Script No. 92 tanggal 16 November 1982, dibuat di hadapan James
No. 92, dated November 16, 1982 of James Herman Rahardjo, Herman Rahardjo, S.H., pengganti dari Kartini Mulyadi, S.H.,
S.H., substitute of the Kartini Mulyadi, S.H., Notary in Jakarta, Notaris di Jakarta dan Akta Keluar Masuk Persero dan
and the notarial deed of Company Exit and Entry and Perubahan Anggaran Dasar No. 125 tanggal 17 Desember 1982,
Amendment of Articles of Association No. 125, of Kartini dibuat di hadapan Kartini Mulyadi, S.H., Notaris di Jakarta,
Mulyadi, S.H., Notary in Jakarta, dated December 17, 1982, yang telah mendapat pengesahan dari Menteri Kehakiman
which was approved by the Minister of Justice of the Republic Republik
of Indonesia by virtue of Decree No. C2-1668-HT.01.01 TH 83 No. C2-1668-HT.01.01 TH 83 tanggal 22 Februari 1983, dan
dated February 22, 1983, and was registered in the register telah didaftarkan pada buku register di Kantor Pengadilan
book in the Office of the Central Jakarta District Court Negeri Jakarta Pusat dibawah No. 1208/1983 pada tanggal
under No. 1208/1983 on March 4, 1983, and published in
4 Maret 1983, serta telah diumumkan dalam Berita Negara State Gazette of the Republic of Indonesia No. 34, dated Republik Indonesia No. 34 tanggal 29 April 1983, Tambahan
April 29, 1983, Supplement No. 476, which governs the No. 476, yang mengatur mengenai pendirian Perusahaan.
establishment of the Company.
Berdasarkan keputusan Rapat Umum Pemegang Saham Luar Based on the decision of Shareholders Extraordinary Meeting Biasa sebagaimana tertera dalam Akta Keterangan Risalah Rapat
as set out in the Notarial Deed of Summary of General Meeting PT Asuransi Bina Dharma Arta No. 121 tanggal
of PT Asuransi Bina Dharma Arta No. 121 of Poerbaningsih
10 Juni 1994, yang dibuat di hadapan Poerbaningsih Adi Adi Warsito, S.H., Notary in Jakarta, dated June 10, 1994, Warsito, S.H., Notaris di Jakarta, yang telah mendapatkan
which was approved by the Minister of Justice of the Republic pengesahan dari Menteri Kehakiman Republik Indonesia
of Indonesia in his Decree No. C2-13352.HT.01.04.TH.94, dengan Surat Keputusan No. C2-13352.HT.01.04.TH.94
dated October 27, 1994, and published in the State Gazette of tanggal 27 Oktober 1994, serta diumumkan dalam Berita
the Republic of Indonesia No. 57, dated July 16, 1996, Negara Republik Indonesia No. 57 tanggal 16 Juli 1996,
Supplement No. 6381 which states the change of Company's Tambahan No. 6381 yang menyatakan mengubah nama
name into "PT Dharmala Insurance". Perusahaan menjadi "PT Dharmala Insurance".
Selanjutnya nama Perusahaan diubah menjadi "PT Asuransi Bina Furthermore, the Company's name was changed to Dana Arta Tbk", berdasarkan keputusan Rapat Umum Pemegang
"PT Asuransi Bina Dana Arta Tbk", based on Shareholders Saham Luar Biasa sebagaimana termaktub dalam Akta
Extraordinary Meeting, as set forth in Notarial Deed No. 74 of Pernyataan Keputusan Rapat No. 74 tanggal 30 Juni 1999, dibuat
Paulus Widodo Sugeng Haryono, S.H., Notary in Jakarta, dated di hadapan Paulus Widodo Sugeng Haryono, S.H., Notaris di
June 30, 1999, which was approved by the Minister of Justice of Jakarta, yang telah disetujui oleh Menteri Kehakiman
the Republic of Indonesia in his Decree No. C-13992 Republik Indonesia dengan Surat Keputusan No. C-13992
HT.01.04.TH.99 dated August 2, 1999, and registered in HT.01.04.TH.99 tanggal 2 Agustus 1999, dan didaftarkan di
Company Registrar Office in Central Jakarta on Kantor Pendaftaran Perusahaan Kodya
September 9, 1999 under No. 3889.1/BH.09.05/IX/1999, pada
Jakarta
Pusat
and published in State Gazette of the Republic of 3889.1/BH.09.05/IX/1999, serta diumumkan dalam Berita
tanggal
9 September 1999 di bawah No.
Indonesia No. 18 dated March 3, 2000, Supplement No. Negara Republik Indonesia No. 18 tanggal 3 Maret 2000,
Tambahan No. 1097.
1. U M U M (Lanjutan)
1. GENERAL (Continued)
a. Establishment of the Company (Continued) Anggaran Dasar telah mengalami beberapa kali perubahan dan
a. Pendirian Perusahaan (Lanjutan)
Articles of Association have been amended several times and terakhir telah diubah berdasarkan Rapat Umum Pemegang Saham
was recently amended by the Shareholders Extraordinary Luar Biasa mengenai Perubahan Anggaran Dasar Perusahaan
Meeting concerning about the Changes of Articles of yang berita acaranya telah diaktakan dalam akta No. 5 tanggal
Association which was notarized in Deed No. 5, dated
5 September 2012 dibuat oleh Notaris Popie Savitri September 5, 2012 of Popie Savitri Martosuhardjo Pharmanto, Martosuhardjo Pharmanto, S.H., Notaris di Jakarta yang telah
S.H., Notary in Jakarta, which has been approved by Minister yang telah mendapatkan pengesahan dari Menteri Hukum dan
of Justice and Human Rights of Republic of Indonesia on Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan
his Decree No. AHU-48617.AH.01.02.Tahun 2012 dated No. AHU-48617.AH.01.02.Tahun 2012 tanggal 13 September
September 13, 2012.
2012. Sesuai dengan pasal 3 anggaran dasar Perusahaan, ruang lingkup
In accordance with article 3 of the Company’s Articles of kegiatan Perusahaan adalah menjalankan usaha di bidang
Association, the Company is engaged in general insurance asuransi kerugian baik konvensional maupun dengan prinsip
business both in conventional and Sharia principles that is in syariah sesuai dengan peraturan perundang-undangan yang
line with existing regulations.
berlaku. Perusahaan
The Company obtained its license to operate as a general perusahaan asuransi kerugian dari Menteri Keuangan
insurance company from the Minister of Finance of the No. Kep-3666/MD/1986 tanggal 29 Mei 1986.
Republic of Indonesia through the Minister of Finance Decree No. Kep-3666/MD/1986 dated May 29, 1986.
Perusahaan mendapatkan ijin pembukaan kantor cabang dengan The Company has obtained its license to open branch office prinsip Syariah sesuai dengan Surat Keputusan Dewan
with Sharia principle based on Decision Letter of Komisioner Otoritas Jasa Keuangan No. Kep-01/NB.15/2013
Board Commissioner of Financial Services Authority tanggal 14 Februari 2013.
No. Kep-01/NB.15/2013 dated February 14, 2013. Perusahaan berkedudukan di Jakarta Selatan dan berkantor pusat
The Company is located in South Jakarta and its head office in di Plaza Asia, lantai 27 Jalan Jenderal Sudirman Kav. 59, Jakarta
Plaza Asia, 27th floor Jalan Jenderal Sudirman Kav. 59, South Selatan dan sejumlah 21 kantor cabang dan 15 kantor pemasaran
Jakarta, 21 branch offices and 15 marketing offices located in yang berlokasi di berbagai pusat bisnis yang tersebar di
various major business centers in Indonesia. The company has Indonesia. Perusahaan sudah mulai beroperasi sejak didirikannya.
started operating since the establishment.
b. Initial Public Offering of the Company Perusahaan memperoleh surat izin Menteri Keuangan
b. Penawaran Umum Saham Perusahaan
The company obtained the license from the Ministry of Finance No. SI-033/SHM/MK.10/1989 tanggal 22 Mei 1989 untuk
No. SI-033/SHM/MK.10/1989 dated May 22, 1989 to offer menawarkan saham kepada masyarakat di Bursa Efek Indonesia
shares to the public on the Indonesia Stock Exchange (formerly (d/h Bursa Efek Jakarta dan Bursa Efek Surabaya).
Jakarta Stock Exchange and Surabaya Stock Exchange). The Perusahaan telah melakukan penawaran umum perdana pada
Company has made an initial public offering on July 6, 1989 tanggal 6 Juli 1989 sebanyak 900.000 saham dengan nilai
over 900,000 shares with a nominal value of Rp 1,000 (full nominal Rp 1.000 (nilai penuh) per saham, dengan harga
amount) per share, with initial offering price of Rp 3,800 (full penawaran perdana Rp 3.800 (nilai penuh) per saham.
amount) per share.
1. U M U M (Lanjutan)
1. GENERAL (Continued)
b. Initial Public Offering of the Company (continued) Selanjutnya Perusahaan melakukan pencatatan saham pendiri dan
b. Penawaran Umum Saham Perusahaan (lanjutan)
Then the Company made an initial public offering statement private placement pada tanggal 25 Agustus 1989 dan
and private placement on August 25, 1989 and
7 Agustus 1990 masing-masing sebesar 4.500.000 saham dan August 7, 1990, each are amounted to 4,500,000 shares and 200.000 saham dengan nilai nominal Rp 1.000 (nilai penuh) per
200,000 shares with a nominal value of Rp 1,000 (full amount) saham, sedangkan Penawaran Umum Terbatas I dilakukan pada
per share, while the Limited Offering (Rights Issue) I was made tanggal 7 Agustus 1990 sebanyak 3.240.000 saham dengan nilai
on August 7, 1990 as many as 3,240,000 shares with a nominal nominal Rp 1.000 (nilai penuh) per saham dengan harga
value of Rp 1,000 (full amount) per share and exercise price of pelaksanaan sebesar Rp 3.800 (nilai penuh) per saham dan
Rp 3,800 (full amount) per share which up to July 18, 1991 has sampai dengan 18 Juli 1991 telah ditempatkan sebanyak
been placed as much as 8,840,000 shares with a nominal value 8.840.000 saham dengan nilai nominal Rp 1.000 (nilai penuh)
of Rp 1,000 (full amount) per share. per saham.
Dalam perkembangannya Perusahaan membagikan dividen During its development, the Company distributed stock dividend saham tanggal 6 Oktober 1993, penempatan saham
on October 6, 1993, the co-operative shares placement on koperasi tanggal 6 Oktober 1993 dan saham bonus
October 6, 1993 and bonus shares on February 22, 1996 tanggal 22 Februari 1996 masing-masing sebanyak 886.000
respectively as many as 886,000 shares, 100,000 shares and saham, 100.000 saham dan 7.860.800 saham sehingga modal
7,860,800 shares, hence the issued share capital was changed yang ditempatkan menjadi 17.686.800 saham dengan nilai
into 17,686,800 shares with a nominal value of Rp 1,000 (full nominal Rp 1.000 (nilai penuh) per saham. Pada tanggal
amount) per share. On December 16, 1996, the Company
16 Desember 1996, Perusahaan melakukan pemecahan nilai declared a nominal stock split value of shares from Rp 1,000 nominal saham dari Rp 1.000 (nilai penuh) per saham menjadi
(full amount) per share to Rp 500 (full amount) per share, Rp 500 (nilai penuh) per saham yang menyebabkan adanya
which caused an increase in the number of shares into penambahan jumlah saham sebanyak 17.686.800 saham,
17,686,800 shares, bringing the total number of issued shares sehingga jumlah saham yang ditempatkan menjadi 35.373.600
to 35,373,600 shares with a nominal value of Rp 500 (full saham dengan nilai nominal Rp 500 (nilai penuh) per saham.
amount) per share.
Dalam Rapat Umum Luar Biasa Pemegang Saham yang berita In the Shareholders Extraordinary Meeting which was acaranya telah diaktakan dalam akta No. 89 tanggal
notarized in Deed No. 89 of Rachmat Santoso, S.H., Notary in
19 Desember 2001 yang dibuat dihadapan Rachmat Santoso, Jakarta, dated December 19, 2001, it has been agreed that S.H., Notaris di Jakarta, disetujui Penawaran Umum Terbatas II
Limited Offering (Rights Issue) II was exercised to its kepada para pemegang saham dalam rangka penerbitan Hak
shareholders in connection with the Issuance of Pre-emptive Memesan Efek Terlebih Dahulu sejumlah 70.747.200 saham seri
Rights of 70,747,200 of B series shares with a nominal value of
B dengan nilai nominal Rp 300 (nilai penuh) per saham dengan Rp 300 (full amount) per share at an exercise price of harga pelaksanaan sebesar Rp 300 (nilai penuh) per saham,
Rp 300 (full amount) per share, bringing the total number of sehingga jumlah saham yang ditempatkan dan disetor penuh
shares issued and fully paid up consisting of 35,373,600 A terdiri dari 35.373.600 saham seri A dengan nilai nominal
series shares with a nominal value of Rp 500 (full amount) per Rp 500 (nilai penuh) per saham dan 70.747.200 saham seri B
share and 70,747,200 B series shares with a nominal value of dengan nilai nominal Rp 300 (nilai penuh) per saham. Penawaran
Rp 300 (full amount) per share. The Limited Offering (Rights Umum Terbatas II ini telah dinyatakan efektif oleh Badan
Issue) II has been declared effectively by the Capital Market Pengawas Pasar Modal (BAPEPAM) berdasarkan surat No.
Supervisory Agency (BAPEPAM) on the basis of Letter No. 4029/PM/2001 tanggal 13 Desember 2001 dan telah dicatatkan
4029/PM/2001 dated December 13, 2001 and listed on the pada Bursa Efek Jakarta (sekarang Bursa Efek Indonesia) pada
Jakarta Stock Exchange (now known Indonesia Stock tanggal 7 Januari 2002 dan Bursa Efek Surabaya (sekarang Bursa
Exchange) on January 7, 2002 and the Surabaya Stock Efek Indonesia) pada tanggal 15 Januari 2002.
Exchange (now known Indonesia Stock Exchange) on January 15, 2002.
1. U M U M (Lanjutan)
1. GENERAL (Continued)
b. Initial Public Offering of the Company (continued) Selanjutnya berdasarkan Rapat Umum Pemegang Saham
b. Penawaran Umum Saham Perusahaan (lanjutan)
Furthermore, based on Shareholders General Meeting as Tahunan yang berita acaranya telah diaktakan dalam akta
covered by Notarial Deed No. 208 dated June 27, 2003 of No. 208 tanggal 27 Juni 2003 yang dibuat dihadapan Buntario
Buntario Tigris Darmawa NG, S.H., S.E., notary in Jakarta, the Tigris Darmawa NG, S.H., S.E., notaris di Jakarta, disetujui
shareholders agreed to issue bonus share with ratio 10 : 3 or untuk membagikan saham bonus dengan rasio 10 : 3 atau
31,836,240 shares with par value Rp 300 (full amount) per sebanyak 31.836.240 saham dengan nilai nominal Rp 300 (nilai
share, therefore, the number of shares issued are 137,957,040 penuh) per saham sehingga modal yang ditempatkan menjadi
shares consisted of 35,373,600 A series shares with Rp 500 (full 137.957.040 saham yang terdiri dari 35.373.600 saham seri A
amount) par value per share and 102,583,440 shares with dengan nilai nominal Rp 500 (nilai penuh) per saham dan
Rp 300 (full amount) par value per share. 102.583.440 saham dengan nilai nominal Rp 300 (nilai penuh) per saham.
Selanjutnya, dalam Rapat Umum Luar Biasa Pemegang Saham Furthermore, based on the Shareholders Extraordinary yang berita acaranya telah diaktakan dalam akta No. 164 tanggal
Meeting as covered by Notarial Deed No. 164 dated
25 Oktober 2004 yang dibuat dihadapan Buntario Tigris October 25, 2004 of Buntario Tigris Darmawa NG, S.H., S.E., Darmawa NG, S.H., S.E., M.H., notaris di Jakarta, disetujui
M.H., Notary in Jakarta, the shareholders agreed to offer Penawaran Umum Terbatas III kepada para pemegang saham
through the Limited Offering (Rights Issue) III to the existing dalam rangka penerbitan Hak Memesan Efek Terlebih Dahulu
shareholders of 137,957,040 B series shares with par value of sejumlah 137.957.040 saham seri B dengan nilai nominal Rp 300
Rp 300 (full amount) per share with exercise price of Rp 350 (nilai penuh) per saham dengan harga pelaksanaan sebesar
(full amount) per share, hence the numbers of shares issued and Rp 350 (nilai penuh) per saham, sehingga jumlah saham yang
fully paid consist of 35,373,600 A series shares with par value ditempatkan dan disetor penuh terdiri dari 35.373.600 saham seri
of Rp 500 (full amount) per share and 240,540,480 B series
A dengan nilai nominal Rp 500 (nilai penuh) per saham dan shares with par value of Rp 300 (full amount) per share. This 240.540.480 saham seri B dengan nilai nominal Rp 300 (nilai
Rights Issue III become effective based on the Capital Market penuh) per saham. Penawaran Umum Terbatas III ini telah
Supervisory Agency's (BAPEPAM) Letter No. S-3251/PM/2004 dinyatakan efektif oleh Badan Pengawas Pasar Modal
dated October 21, 2004 and listed in Indonesia Stock Exchange (BAPEPAM) berdasarkan surat No. S-3251/PM/2004 tanggal
(formerly Jakarta Stock Exchange and Surabaya Stock
21 Oktober 2004 dan telah dicatatkan pada Bursa Efek Indonesia
Exchange) on November 8, 2004.
(d/h Bursa Efek Jakarta dan Bursa Efek Surabaya) pada tanggal
8 Nopember 2004. Kemudian, dalam Rapat Umum Luar Biasa Pemegang Saham
Moreover, based on the Shareholder Extraordinary Meeting as yang berita acaranya telah diaktakan dalam akta No. 36 tanggal
covered by Notarial Deed No. 36 dated April 29, 2011 of
29 April 2011 yang dibuat dihadapan M. Nova Faisal, S.H., M. Nova Faisal, S.H., M.Kn., notary in Jakarta, the M.Kn., notaris di Jakarta, disetujui Penawaran Umum Terbatas
shareholders agreed to offer through the Limited Offering
IV (PUT IV) kepada para pemegang saham dalam rangka (Right Issue) IV to the existing shareholders of 344,892,600 penerbitan Hak Memesan Efek Terlebih Dahulu sejumlah
B series shares with par value of Rp 300 (full amount) per share 344.892.600 saham seri B dengan nominal Rp 300 (nilai penuh)
with exercise price of Rp 310 (full amount) per share, hence the per saham dengan harga pelaksanaan sebesar Rp 310 (nilai
numbers of shares issued and fully paid consist of 35,373,600 penuh) per saham, sehingga jumlah saham yang ditempatkan dan
A series shares with par value of Rp 500 (full amount) per share disetor penuh terdiri dari 35.373.600 saham seri A dengan nilai
and 585,433,080 B series shares with par value of Rp 300 nominal Rp 500 (nilai penuh) per saham dan 585.433.080 saham
(full amount) per share. From the right IV, the Company seri B dengan nominal Rp 300 (nilai penuh) per saham. Dari
was able to obtain Rp 8,109,426, additional share capital PUT IV tersebut, Perusahaan mendapatkan tambahan modal
and Rp 2,460,811, additional paid-in-capital, net of shares disetor sebesar Rp 8.109.426 dan tambahan agio saham, bersih
issuance cost. This Rights Issue IV become effective based setelah dikurangkan dengan biaya emisi penerbitan saham
S033/CA/II/2011 dated sebesar Rp 2.460.811. Penawaran Umum Terbatas IV ini telah
on BAPEPAM's
Letter
No.
February 23, 2011 and listed in Indonesia Stock Exchange on dinyatakan efektif oleh BAPEPAM berdasarkan surat
April 14, 2011.
No. S033/CA/II/2011 tanggal 23 Februari 2011 dan telah dicatatkan pada Bursa Efek Indonesia pada tanggal 14 April 2011.
1. U M U M (Lanjutan)
1. GENERAL (Continued)
c. Entitas anak yang Dikonsolidasikan
c. Consolidated Subsidiary
Perusahaan mempunyai bagian kepemilikan sebesar 99% per As of December 31, 2016 and 2015 the Company has
31 Desember 2016 dan 2015 pada PT Altra Raya. Entitas anak ownership interest of 99% in PT Altra Raya (the Subsidiary). berdomisili di Tangerang dan bergerak di bidang bengkel
The subsidiary is domiciled in Tangerang and engaged in kendaraan bermotor. Entitas anak beroperasi komersial pada
motor vehicle workshop business. It started its commercial tahun 2014 dan memberikan jasa perbaikan kendaraan
operations in 2014 and provide repair motor vehicle services. bermotor. Jumlah aset (sebelum eliminasi) entitas anak
The total assets (before elimination) of the subsidiary sebesar Rp 5.959.445 dan Rp 5.410.954 per 31 Desember 2016
amounted to Rp 5,959,445 and Rp 5,410,954 as of dan 2015.
December 31, 2016 and 2015.
Perusahan dan entitas anaknya selanjutnya disebut "Grup". The Company and its subsidiary are collectively referred to herein as “the Group”.
d. Dewan Komisaris, Komite Audit, Direksi, dan Karyawan
d. The Board of Commissioners, Audit Committee, Directors, and
Employees
Pada tanggal 31 Desember 2016 dan 2015, susunan Dewan As of December 31, 2016 and 2015, the Board of Komisaris, Direksi, dan komite audit adalah sebagai berikut:
Commissioners, Directors, and Audit Committee consist of the following:
Dewan Komisaris: Board of Commissioners: Presiden Komisaris
President Commissioner Komisaris Independen
: Tjan Soen Eng
: Tjan Soen Eng
Independent Commissioner Komisaris Independen
: Herlani Sunardi
: Herlani Sunardi
Independent Commissioner Komisaris
: Ronni Widjaja
: Ronni Widjaja
Commissioner Dewan Direksi:
: Murniaty Kartono
: Murniaty Kartono
Board of Directors: Presiden Direktur
President Director Direktur Independen
: Candra Gunawan
: Candra Gunawan
Independent Director Direktur
: Eka Listiani Kartono
: Eka Listiani Kartono
Director Direktur
: Dody Sjachroerodly
: Dody Sjachroerodly
Director Dewan Komite Audit:
: Jeni Wirjadinata
: Jeni Wirjadinata
Audit Committee: Ketua
Chairman Anggota
: Herlani Sunardi
: Herlani Sunardi
Member Anggota
: Buntoro
: Buntoro
Member Pada tanggal 31 Desember 2016 dan 2015, susunan Dewan
: Kusuwandi Tamin
: Kusuwandi Tamin
As of December 31, 2016 and 2015, the Sharia Supervisory Pengawas Syariah adalah sebagai berikut:
Board consist of the following:
Dewan Pengawas Syariah Sharia Supervisory Board Ketua
Chairman Anggota
: Drs.H. Safruddin Rozali, MM.
Member Jumlah karyawan pada tanggal 31 Desember 2016 dan 2015
: DR H. Jaenal Aripin, M.Ag
Total employees as of December 31, 2016 and 2015 are 568 masing-masing sebanyak 568 orang dan 578 orang (tidak
people and 578 people (unaudited), respectively. Total diaudit). Jumlah imbalan yang diberikan kepada Komisaris dan
compensations given to the Board of Commissioners and Direksi Perusahaan adalah Rp 19.091.042 dan Rp 15.792.836
Directors amounted to Rp 19,091,042 and Rp 15,792,836 for masing-masing untuk tahun yang berakhir 31 Desember 2016
the years ended December 31, 2016 and 2015, respectively. dan 2015. Sementara jumlah iuran pensiun untuk Dewan Direksi
Whereas total pension contribution for the Board of Directors adalah Rp 846.811 dan Rp 811.940 masing-masing untuk tahun
amounted to Rp 846,811 and Rp 811,940 for the years ended yang berakhir 31 Desember 2016 dan 2015.
December 31, 2016 and 2015.
1. U M U M (Lanjutan)
1. GENERAL (Continued)
d. Dewan Komisaris, Komite Audit, Direksi, dan Karyawan
d. The Board of Commissioners, Audit Committee, Directors, and (lanjutan)
Employees (continued)
Direksi Perusahaan bertanggung jawab atas penyusunan laporan The Board of Directors is responsible for the preparation of the keuangan konsolidasian dan diselesaikan pada tanggal
consolidated financial statements which were completed on
28 Februari 2017.
February 28, 2017.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan konsolidasian telah disusun sesuai dengan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
The consolidated financial statements have been prepared in Standar Akuntansi Keuangan di Indonesia, yang mencakup
accordance with Indonesian Financial Accounting Standards, Pernyataan dan interpretasi yang dikeluarkan oleh Dewan Standar
which comprise the Statements and interpretations issued by the Akuntansi Keuangan dari Ikatan Akuntan Indonesia dan Peraturan
Board of Financial Accounting Standards of the Indonesian Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM-
Institute of Accountants and the Capital Market and LK) No. VIII.G.7 tentang "Penyajian dan Pengungkapan Laporan
Financial Institution Supervisory Agency (BAPEPAM - LK) Keuangan Emiten atau Perusahaan Publik", yang terlampir dalam
regulation No. VIII.G.7 "The Presentations and Disclosures of surat Keputusan No. Kep-347/BL/2012 tanggal 25 Juni 2012. Suatu
Financial Statements of listed Entity", enclosed in the decision ikhtisar kebijakan akuntansi yang diterapkan oleh Grup yang
letter No. KEP-347/BL/2012, dated June 25, 2012. A summary of mempengaruhi penentuan posisi keuangan dan hasil usahanya
significant accounting policy adopted by the Group which affect the dijelaskan berikut ini:
determination of its financial position and result of its operations is presented below:
a. Consolidated Financial Statements Presentation Dasar pengukuran dalam penyusunan laporan keuangan
a. Penyajian Laporan Keuangan Konsolidasian
The consolidated financial statements have been prepared konsolidasian adalah konsep biaya historis (historical cost ),
based on historical cost except for marketable securities which kecuali untuk investasi pada efek tertentu yang dinyatakan
are stated at fair value and investment property which are sebesar nilai wajar dan properti investasi yang dinyatakan
stated at revaluation. The consolidated financial statements are sebesar hasil penilaian kembali. Laporan keuangan konsolidasian
prepared using accrual basis, except for the statements of cash disusun berdasarkan konsep akrual, kecuali arus kas.
flows.
Laporan arus kas konsolidasian disusun dengan metode langsung The consolidated statement of cash flows is presented using dengan mengklasifikasikan arus kas berdasarkan aktivitas
direct method by classifying cash flows into operating, investing operasional, investasi dan pendanaan.
and financing activities.
Estimasi dan pertimbangan akuntansi yang signifikan yang Significant accounting estimate and judgement applied in the diterapkan dalam penyusunan laporan keuangan konsolidasian
preparation of these consolidated financial statements are Perusahaan diungkapkan pada Catatan 3.
disclosed in Note 3.
Mata uang pelaporan yang digunakan dalam penyusunan laporan The reporting currency used in the consolidated financial keuangan konsolidasian ini adalah Rupiah ("Rp"), dengan
statements is Indonesian Rupiah ("Rp"), stated at thousand penyajian angka dalam ribuan Rupiah, kecuali dinyatakan lain.
Rupiah, except differently stated.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Perubahan Pernyataan Standar Akuntansi Keuangan ("PSAK")
b. Changes to the Statements of Financial Accounting Standards dan interpretasi Pernyataan Standar Akuntansi Keuangan
("SFAS") and interpretations to Statement of Financial ("ISAK")
Accounting Standards ("IFAS")
b.1. Standar, perubahan dan interprestasi yang berlaku efektif
b.1. Standards, amendments and interpretations which became mulai tanggal 1 Januari 2016
effective starting January 1, 2016 Pada tanggal 1 Januari 2016, Grup menerapkan pernyataan
On January 1, 2016, the Group adopted new and revised standar akuntansi keuangan (“PSAK”) dan interpretasi
statements of financial accounting standards (“SFAS”) standar akuntansi keuangan (“ISAK”) baru dan revisi yang
and interpretations of statements of financial accounting efektif sejak tanggal tersebut. Perubahan kebijakan
standards (“ISFAS”) that are mandatory for application akuntansi Grup telah dibuat seperti yang disyaratkan, sesuai
from that date. Changes to the Group’s accounting dengan ketentuan transisi dalam masing-masing standar dan
policies have been made as required, in accordance with interpretasi.
the transitional provisions in the respective standards and interpretations.
Penerapan dari standar, interpretasi baru/revisi standar The adoption of these new and revised standards and berikut, tidak menimbulkan perubahan substansial terhadap
interpretations did not result in substantial changes to the kebijakan akuntansi Grup dan efek atas jumlah yang
Group’s accounting policies and had no material effect on dilaporkan atas periode berjalan atau periode sebelumnya:
the amounts reported for the current or prior financial periods:
- ISAK 30 “Pungutan”
- ISFAS 30 “Levies”
- Amandemen PSAK 4 “Laporan keuangan tersendiri” - Amendment to SFAS 4 “Separate financial statements” - Amandemen PSAK 15 ”Investasi pada entitas asosiasi
- Amendment to SFAS 15 “ Investments in associates and dan ventura bersama"
joint ventures”
- Amandemen PSAK 16 “Aset tetap" - Amendment to SFAS 16”Fixed asset" - Amandemen PSAK 19 “Aset takberwujud"
- Amendment to SFAS 19”Intangible asset” - Amandemen PSAK 24 “Imbalan kerja
- Amendment to SFAS 24”Employee benefit” - Amandemen
- Amendment to SFAS 65”Consolidated financial konsolidasian”
- Amandemen PSAK 66 ”Pengaturan bersama” - Amendment to SFAS 66”Joint arrangements” - Amandemen PSAK 67 ”Pengungkapan kepentingan
- Amendment to SFAS 67”Diclosure of interests in other dalam entitas lain”
entities”
- PSAK 110 (revisi 2015) "Akuntansi sukuk" - SFAS 110 (revised 2015) "Accounting for sukuk" - PSAK 70 "Akuntansi aset dan liabilitas pengampunan
- SFAS 70 "Accounting for tax amnesty assets and pajak"
liabilities"
b.2. Standar, perubahan dan Interprestasi yang sudah diterbitkan
b.2. Standards, amendments and Interpretation issued but tetapi belum berlaku efektif
not yet effective
Standar baru, revisi dan interpretasi yang telah diterbitkan, New standards, amendments and interpretations issued namun belum berlaku efektif untuk tahun buku yang
but not yet effective for the financial year beginning dimulai pada atau setelah tanggal 1 Januari 2016 adalah
January 1, 2016 are as follows: sebagai berikut:
- ISAK 31 “Interpretasi atas ruang lingkup PSAK 13 : - IFAS 31 “Interpretation on the scope of SFAS 13 : Properti investasi”
Investment property”
- Amandemen PSAK 1 “Penyajian laporan keuangan” - Amendment to SFAS 1 “Presentation of financial
statements”
- Amandemen PSAK 16 “Aset tetap” - Amendment to SFAS 16 “ Fixed asset”
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Perubahan Pernyataan Standar Akuntansi Keuangan ("PSAK")
b. Changes to the Statements of Financial Accounting Standards dan interpretasi Pernyataan Standar Akuntansi Keuangan
("SFAS") and interpretations to Statement of Financial ("ISAK") (lanjutan)
Accounting Standards ("IFAS") (continued)
b.2. Standar, perubahan dan Interprestasi yang sudah diterbitkan
b.2. Standards, amendments and Interpretation issued but tetapi belum berlaku efektif (lanjutan)
not yet effective (continued)
Sampai dengan tanggal pengesahan laporan keuangan As at the authorization date of this consolidated financial konsolidasian ini, manajemen masih mempelajari dampak
statements, management is still evaluating the potential yang mungkin timbul dari penerapan standar baru dan
impact of these new and revised standards and revisi tersebut serta pengaruhnya pada laporan keuangan
interpretations to the consolidated financial statements. konsolidasian.
c. Prinsip Konsolidasian
c. Consolidation Principles
Laporan keuangan konsolidasian meliputi laporan keuangan The consolidated financial statements include the financial Perusahaan dan Entitas Anak sebagaimana dijelaskan dalam
statements of the Company and its Subsidiaries as described in catatan 1c.
note 1c.
Pengaruh dari seluruh transaksi dan saldo antara perusahaan- The effects of all transactions and balances between the perusahaan di dalam Grup yang material telah dieliminasi dalam
companies within the Group have been eliminated in preparing penyajian laporan keuangan konsolidasian.
the consolidated financial statements. Entitas anak dikonsolidasikan secara penuh sejak tanggal
Subsidiary is fully consolidated from the date of acquisitions, akuisisi, yaitu tanggal Perusahaan memperoleh pengendalian,
being the date on which the Company obtained control, and sampai dengan tanggal Perusahaan kehilangan pengendalian.
continue to be consolidated until the date such control ceases. Entitas anak adalah entitas dimana Grup memiliki pengendalian.
Subsidiaries are entities over which the Group has Control. The Grup mengendalikan entitas ketika Grup terekspos atas, atau
Group controls an entity when the Group is exposed to, or has memiliki hak untuk, imbal hasil yang bervariasi dari
rights to, variable returns from its involvement with the entity keterlibatannya dengan entitas dan memiliki kemampuan untuk
and has the ability to affect those returns through its power over mempengaruhi imbal hasil tersebut melalui kekuasaannya atas
the entity. The existence and effect of potential voting rights entitas tersebut. Keberadaan dan dampak dari hak suara potensial
which are currently exercisable or convertible are considered yang saat
when assessing whether the Company controls another entity. dipertimbangkan
ini dapat dilaksanakan
atau
dikonversi,
The Company also assesses existence of control where it does mengendalikan entitas lain. Perusahaan juga menilai keberadaan
not have more than 50% of the voting power but is able to pengendalian ketika Perusahaan tidak memiliki lebih dari 50%
govern the financial and operating policies by virtue of de-facto hak suara namun dapat mengatur kebijakan keuangan dan
control. De-facto control may arise in circumstances where the operasional secara de-facto. Pengendalian de-facto dapat timbul
size of the Company’s voting rights relative to the size and ketika jumlah hak suara yang dimiliki Perusahaan, secara relatif
dispersion of holdings of other shareholders give the Company terhadap jumlah dan penyebaran kepemilikan hak suara
the power to govern the financial, operating and other policies. pemegang saham lain memberikan Perusahaan kemampuan untuk
Subsidiaries are fully consolidated from the date on which mengendalikan kebijakan keuangan dan operasi, serta kebijakan
control is transferred to the Company and are deconsolidated lainnya. Entitas anak dikonsolidasikan secara penuh sejak tanggal
from the date on which that control ceases. pengendalian dialihkan kepada Perusahaan dan tidak dikonsolidasikan
sejak
tanggal
Perusahaan
kehilangan
pengendalian.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
c. Consolidation Principles (continued) Selisih lebih imbalan yang dialihkan, jumlah kepentingan non-
c. Prinsip Konsolidasian (lanjutan)
The excess of the consideration transferred, the amount of any pengendali pada pihak yang diakuisisi serta nilai wajar pada
non-controlling interest in the acquire and fair value at the tanggal akuisisi kepentingan ekuitas yang dimiliki sebelumnya,
acquisition date of any previous equity interest in the acquire terhadap bagian kepemilikan Perusahaan atas nilai wajar aset
over the fair value of the Company’s share of the identifiable neto teridentifikasi yang diakuisisi, dicatat sebagai goodwill . Jika
net assets acquired is recorded as goodwill. If the amount is less jumlah ini lebih rendah dari nilai wajar aset neto entitas yang
than the fair value of the net assets of the subsidiary acquired, diakuisisi, selisihnya diakui langsung dalam laporan laba rugi
the difference is recognized directly in the consolidated konsolidasian.
statement of profit or loss.
Perubahan dalam bagian kepemilikan entitas induk pada entitas Changes in the parent’s ownership interest in a subsidiary that anak yang tidak mengakibatkan hilangnya pengendalian dicatat
do not result in the loss of control are accounted for as equity sebagai transaksi ekuitas. Ketika pengendalian atas entitas anak
transactions. When control over a previous subsidiary is lost, hilang, bagian kepemilikan yang tersisa di entitas tersebut diukur
any remaining interest in the entity is remeasured at fair value kembali pada nilai wajarnya dan keuntungan atau kerugian yang
and the resulting gain or loss is recognized in the consolidated dihasilkan diakui dalam laporan laba rugi konsolidasian.
statement of profit or loss.
Laporan keuangan konsolidasian disusun dengan menggunakan The consolidated financial statements are prepared using kebijakan akuntansi yang sama untuk peristiwa dan transaksi
uniform accounting policies for transactions and events in sejenis dalam kondisi yang sama. Apabila laporan keuangan
similar circumstances. If the Subsidiaries’ financial statements Entitas Anak menggunakan kebijakan akuntansi yang berbeda