PT. Pelayaran Tempuran Emas Tbk
PT Pelayaran Tempuran Emas Tbk
dan Entitas Anak/ and Subsidiaries
Laporan Keuangan Konsolidasian 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit) dan Periode Sembilan Bulan yang Berakhir Pada 30 September 2016 (Tidak
Diaudit). (Mata Uang Indonesia)
Consolidated Financial Statements September 30, 2017 (Unaudited) and December 31, 2016
and Nine Months Period Ended September 30, 2016 (Unaudited). (Indonesian Currency)
The original consolidated financial statements included herein are in
the Indonesian language.
PT Pelayaran Tempuran Emas Tbk
dan Entitas Anak/ and Subsidiaries
Laporan Keuangan Konsolidasian 30 September 2017
(Tidak Diaudit) dan 31 Desember 2016 (Diaudit) dan
Periode Sembilan Bulan yang Berakhir Pada 30
September 2016 (Tidak Diaudit). (Mata Uang Indonesia)
Consolidated Financial Statements September 30,
2017 (Unaudited) and December 31, 2016 (Audited)
and Nine Months Period Ended September 30, 2016
(Unaudited). (Indonesian Currency)
Daftar Isi/Table of Contents
Halaman/Page
Laporan Posisi Keuangan Konsolidasian ………….
1-3
…………..Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian …………….
4-5
Consolidated Statement of Profit or Loss
…………………and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ……….
6
..……….. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian……………………
7-8
………………… Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ….
9-74
………. Notes to the Consolidated Financial Statements
**************************
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Per 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
30 September 2017/
September 30, 2017
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As September 30, 2017 (Unaudited) and December 31,
2016 (Audited)
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
31 Desember 2016/
December 31, 2016
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - neto
Pihak berelasi
Piutang lain-lain
Persediaan - neto
Biaya dibayar dimuka
Pajak dibayar dimuka
Aset keuangan lancar lainnya
Aset lancar lain-lain
TOTAL ASET LANCAR
CURRENT ASSETS
22.666.310.689
204.037.339.423
3.454.430.000
633.017.179
91.406.278.216
22.494.185.394
54.353.326.292
4.580.701.688
25.288.815.253
2c,2p,4,38
2p,5,38
13,19
2d,35
2p,6,38
2e,8,13,19
2f,9
2o,18
2c,2p,7,37a,
38
10
428.914.404.134
32.967.646.232
134.699.876.942
1.854.320.785
3.446.847.962
47.074.615.432
4.800.354.823
35.435.765.613
Cash and cash equivalents
Trade receivables
Third parties - net
Related party
Other receivables
Inventories - net
Prepaid expenses
Prepaid taxes
870.460.896
14.498.437.923
Other current financial assets
Other current assets
275.648.326.608
TOTAL CURRENT ASSETS
ASET TIDAK LANCAR
Aset pajak tangguhan - neto
NON-CURRENT ASSETS
60.576.695.129
Aset tetap - neto
Taksiran tagihan pajak
Aset tidak lancar lainnya
2.296.320.425.569
6.254.133.152
2o,18
60.576.695.129
2g,2h,2i,2u,11,
13,19,20,21 2.166.137.439.420
2o,18
2f,12
23.299.878.632
TOTAL ASET TIDAK LANCAR
2.363.151.253.850
2.250.014.013.181
TOTAL NON-CURRENT ASSETS
TOTAL ASET
2.792.065.657.984
2.525.662.339.789
TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
Deferred tax assets - net
Fixed assets - net
Estimated claim for tax refund
Other non-current assets
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
1
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Per 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
30 September 2017/
September 30, 2017
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As September 30, 2017 (Unaudited) and December 31,
2016 (Audited)
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
31 Desember 2016/
December 31, 2016
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak-pihak berelasi
Utang lain-lain
Beban akrual
Utang pajak
Pendapatan diterima dimuka
Bagian pinjaman jangka panjang
yang jatuh tempo dalam waktu
satu tahun
Utang lain-lain - pihak berelasi
Utang bank
CURRENT LIABILITIES
159.789.587.552
2p,13,38
2p,14,38
156.500.000.000
152.523.562.071
204.269.972
47.024.401
3.294.324.299
13.993.062.461
2.585.566.242
2d,35
2p,15,38
2p,16,38
2o,18
2l
66.250.000.000
225.204.970.678
2p,38
2d,19,35
19
44.000.000.000
183.798.741.082
Utang lembaga keuangan
Utang sewa pembiayaan
65.126.756.721
29.113.115.463
19
2i,20
47.391.160.528
30.616.151.773
Utang transaksi syariah
Utang pembiayaan konsumen
13.560.891.671
-
2q,21
19
55.114.084.724
455.424.156
Current maturities of
long-term debts
Other payables - related party
Bank loans
Loan payable to
financial institution
Financelease liabilities
Obligation under syariah
transactions
Consumer financing payables
652.010.180.636
TOTAL
CURRENT LIABILITIES
TOTAL LIABILITAS JANGKA
PENDEK
731.693.131.531
106.706.790.609
1.500.700.727
161.574.813
10.204.874.599
7.683.968.483
7.876.709.142
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Accrued expenses
Taxes payable
Unearned revenues
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang lembaga keuangan
Utang sewa pembiayaan
Utang transaksi syariah
Utang pembiayaan konsumen
Liabilitas pajak tangguhan - neto
Liabilitas imbalan kerja
jangka panjang
NON-CURRENT LIABILITIES
749.069.471.159
2p,38
19
508.771.617.719
180.952.928.885
2.314.076.295
19
2i,20
127.739.101.322
25.639.434.326
144.147.521.471
4.991.977.635
2q,21
19
2o,18
186.740.521.508
4.991.977.635
25.093.790.406
2m,22
25.093.790.406
Long-term debts - net of
current maturities
Bank loans
Loan payable to
financial institution
Finance lease liabilities
Obligation under syariah
transactions
Consumer financing payables
Deferred tax liabilities - net
Long-term employee
benefits liability
TOTAL LIABILITAS JANGKA
PANJANG
1.106.569.765.851
878.976.442.916
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
1.838.262.897.382
1.530.986.623.552
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
2
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Per 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As September 30, 2017 (Unaudited) and December 31,
2016 (Audited)
(Expressed in Rupiah, unless otherwise stated)
1
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
EKUITAS
EQUITY
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Equity Attributable to Owners
of the Parent Entity
Modal saham - nilai nominal Rp125
per saham
Modal dasar - 4.560.000.000 saham
Modal ditempatkan dan disetor
penuh - 1.141.030.000 saham
142.628.750.000
Tambahan modal disetor
145.603.049.314
Saldo laba
Telah ditentukan penggunaannya
34.823.179.931
Belum ditentukan penggunaannya
739.617.428.619
Rugi komprehensif lain
(110.447.009.543)
Capital stock - Rp125 par value
per share
Authorized - 4,560,000,000 shares
Issued and fully paid 1,141,030,000 shares
Additional paid-in capital
Retained earnings
Appropriated
Unappropriated
Other comprehensive loss
23
1b,2j,2k,24
142.628.750.000
145.603.049.314
26
2b,25
34.823.179.931
773.660.578.307
(103.349.363.063)
28
993.366.194.489
1.309.521.748
Net EquityAttributable to
Owners of the Parent Entity
Non-controlling Interests
Ekuitas Neto yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Kepentingan Nonpengendali
952.225.398.321
1.577.362.281
TOTAL EKUITAS
953.802.760.602
994.675.716.237
TOTAL EQUITY
2.792.065.657.984
2.525.662.339.789
TOTAL LIABILITIES AND
EQUITY
TOTAL LIABILITAS DAN
EKUITAS
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
3
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN (UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Periode sembilan bulan yang berakhir pada tanggal 30 September/
For Nine Months Ended September 30,
2017
Catatan/
Notes
2016
1.508.403.382.335
2l,30
1.273.195.079.196
Service revenue
(94.983.288.057)
2l,30
(53.162.718.917 )
Service revenue net off with related
cost of service
1.220.032.360.279
NET SERVICE REVENUE
(965.672.267.542)
Cost of services
53.162.718.917
Cost of services for offset off with
related service
(1.213.278.252.519)
(912.509.548.625)
NET COST OF SERVICES
LABA BRUTO
200.141.841.759
307.522.811.654
GROSS PROFIT
Beban usaha
Laba pelepasan aset tetap
Penghasilan (rugi) operasi lain
(85.256.365.942)
551.956.572
526.375.113
LABA USAHA
115.963.807.502
Pendapatan jasa
Pendapatan jasa yang saling
dihapuskan dengan beban jasa
terkait
PENDAPATAN JASA NETO
1.413.420.094.278
Beban jasa
(1.308.261.540.576)
Beban jasa yang saling dihapuskan
dengan pendapatan jasa
terkait
BEBAN JASA NETO
Laba (rugi) selisih kurs - neto
Pendapatan keuangan
Beban keuangan
94.983.288.057
7.757.687.282
323.034.662
(101.150.428.404)
LABA (RUGI) SEBELUM BEBAN
PAJAK PENGHASILAN
22.894.101.042
Beban pajak penghasilan
(33.517.911.497)
LABA TAHUN BERJALAN
(10.623.810.455)
2l,31
2l,31
2l,2d,32
2g,11
2l
2l,33
2l,34
2o,18
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
(88.340.655.387)
2.194.853.112
6.460.622.508
Operating expenses
Gain on disposal of fixed assets
Other operating income (loss)
227.837.631.887
INCOME FROM OPERATIONS
12.445.545.662
619.499.665
(63.026.866.372)
Gain (loss) on foreign exchange - net
Finance income
Finance costs
177.875.810.842
INCOME BEFORE
INCOME TAX EXPENSE
(22.370.771.043)
Income tax expense
155.505.039.799
INCOME FOR THE YEAR
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
4
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN (UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Periode sembilan bulan yang berakhir pada tanggal 30 September/
For Nine Months Ended September 30,
Catatan/
Notes
2017
2016
PENGHASILAN (RUGI)
KOMPREHENSIF LAIN
Rugi komprehensif lain
yang akan direklasifikasikan
laba rugi pada
periode berikutnya:
Selisih kurs karena penjabaran
laporan keuangan
OTHER COMPREHENSIVE
INCOME (LOSS)
(7.097.646.480)
2b,25
(2.918.926.729)
Other comprehensive loss
to be reclassified
to profit or loss in
subsequent periods:
Difference in foreign
currency translation
PENGHASILAN KOMPREHENSIF
NETO TAHUN BERJALAN
(17.721.456.935)
152.586.113.070
NET COMPREHENSIVE
INCOME FOR THE YEAR
Laba tahun berjalan yang dapat
diatribusikan kepada:
Pemilik Entitas Induk
Kepentingan Nonpengendali
(10.891.650.988)
267.840.533
155.322.865.883
182.173.917
Income for the yearattributable to:
Owners of the Parent Entity
Non-controlling Interests
Total
(10.623.810.455)
155.505.039.799
Total
Total Laba (rugi) komprehensif
tahun berjalan yang dapat
diatribusikan kepada:
Pemilik Entitas Induk
Kepentingan Nonpengendali
(17.989.297.468)
267.840.533
152.403.939.153
182.173.917
Total comprehensiveincome
for the year attributable to:
Owners of the Parent Entity
Non-controlling Interests
Total
(17.721.456.935)
152.586.113.070
Total
136
EARNINGS PER
SHARE ATTRIBUTABLE TO
OWNERS OF THE PARENT ENTITY
LABA PER SAHAM
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(10)
2r,29
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
5
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir 30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to owners of the parent entity
Penghasilan Komprehensif Lain/
Other Comprehensive Income
Catatan/
Notes
Saldo per 1 Januari 2016
Laba (rugi)
pengukuran
Selisih kurs dari
kembali liabilitas
penjabaran laporan imbalan pascakerja/
keuangan/
Remeasurement
Difference in
income (loss) on
foreign currency
post-employment
translation
benefits liability
Tambahan
modal disetor/
Additional paidincapital
Modal saham/
capital stock
Total/Total
34.823.179.931
589.933.190.599
813.499.285.059
1.166.475.743
814.665.760.802
Balance as of January 1, 2016
182.173.971
152.586.113.070
Total comprehensive income for the year
Total Ekuitas/
Total Equity
-
-
(2.918.926.729)
-
(2.918.926.729)
-
155.322.865.883
152.403.939.153
-
-
-
-
-
-
(47.580.951.000)
(47.580.951.000)
Saldo per 30 September 2016
142.628.750.000
145.603.049.314
(103.787.873.683)
1.380.062.169
(102.407.811.514)
34.823.179.931
697.675.105.482
918.322.273.212
1.348.649.660
919.670.922.872
Balance as of September 30, 2016
Saldo per 1 Januari 2016
142.628.750.000
145.603.049.314
(100.868.946.954)
1.380.062.169
(99.488.884.785)
34.823.179.931
589.933.190.599
813.499.285.059
1.166.475.743
814.665.760.802
Balance as of January 1, 2016
Laba tahun berjalan
-
-
-
231.308.338.708
231.308.338.708
212.809.980
231.521.148.688
Income for the year
Penghasilan komprehensif lain
neto tahun berjalan
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Saldo tanggal 31 Desember 2016
142.628.750.000
145.603.049.314
(103.951.545.792)
602.182.729
(103.349.363.063)
34.823.179.931
773.660.578.307
993.366.194.489
1.309.521.748
994.675.716.237
Balance as of December 31, 2016
Saldo per 1 Januari 2017
142.628.750.000
145.603.049.314
(103.951.545.792)
602.182.729
(103.349.363.063)
34.823.179.931
773.660.578.307
993.366.194.489
1.309.521.748
994.675.716.237
Balance as of January 1, 2017
-
-
(7.097.646.480)
-
(7.097.646.480)
-
(10.891.650.988)
(17.989.297.468)
267.840.533
(17.721.456.935)
Total comprehensive income for the year
-
-
-
-
-
-
(23.151.498.700 )
(23.151.498.700)
-
(23.151.498.700 )
Distribution of cash dividends
142.628.750.000
145.603.049.314
(111.049.192.272)
602.182.729
34.823.179.931
739.617.428.619
952.225.398.321
1.577.362.281
953.802.760.602
Balance as of September 30, 2017
Pembagian dividen kas
27
27
Pembagian dividen kas Entitas Anak
kepada kepentingan nonpengendali
Total laba komprehensif tahun berjalan
Pembagian dividen kas
Saldo per 30 September 2017
27
(3.082.598.838)
(99.488.884.785)
Belum ditentukan
penggunaannya/
Unappropriated
145.603.049.314
Pembagian dividen kas
1.380.062.169
Sub-total
Kepentingan non
pengendali/
Non-controlling
interests
Telah ditentukan
penggunaannya/
Appropriated
142.628.750.000
Total laba komprehensif tahun berjalan
(100.868.946.954)
Saldo laba/
Retained earnings
-
-
(777.879.440)
(3.860.478.278)
(110.447.009.543)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
(47.580.951.000)
(3.860.478.278)
-
(3.097.308)
(47.580.951.000)
(66.666.667)
The accompanying notes form an integral part of these consolidated financial statements.
6
(47.580.951.000 )
Distribution of cash dividends
(3.863.575.586 )
Net other comprehensive income
for the year
(47.580.951.000 )
Distribution of cash dividends
(66.666.667 )
Subsidiary’s distribution of cash dividend
to non-controlling interests
The original consolidated financial statements included herein are in the
Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
(UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOW (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Untuk Periode Sembilan Bulan yang berakhir pada 30 September/
For Nine Months Ended September 30,
2017
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pengeluaran kas kepada pemasok
dan untuk beban usaha
Pengeluaran kas kepada karyawan
dan anak buah kapal
Penerimaan dari klaim asuransi
Penerimaan dari pendapatan bunga
Pembayaran atas:
Beban bunga
Pajak
Beban murabahah
Kas neto diperoleh dari
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil pelepasan aset tetap
Perolehan aset tetap
Kas neto digunakan untuk
aktivitas investasi
Catatan/
Notes
2016
(53.917.890.919)
(21.841.810.000)
(9.108.975.453)
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers
Cash paid to suppliers
and for operating expenses
Cash paid to employees
and vessel crews
Proceeds from insurance claims
Receipts of interest income
Payments for:
Interest expense
Taxes
Murabahah expense
443.665.283.105
Net cash provided by
operating activities
62.198.918.649
(513.004.991.122)
CASH FLOWS FROM INVESTING
ACTIVITIES
Proceeds from disposal of fixed assets
Acquisitions of fixed assets
(450.806.072.473)
Net cash used for
investing activities
1.337.191.379.685
1.261.960.036.429
(1.080.568.691.460)
(634.958.108.222)
(129.578.270.168)
323.034.662
(99.087.468.395)
619.499.665
33
(86.524.492.793)
(48.773.607.921)
(14.625.935.612)
34
21
(22.556.583.607)
583.520.844
(235.202.080.369)
11
11
(234.618.559.525)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan (pembayaran) utang
pihak berelasi lain-lain neto
Penerimaan (pembayaran) pinjaman
lembaga keuangan
Penerimaan (pembayaran) pinjaman
utang bank jangka panjang
Penerimaan (pembayaran) pinjaman
utang sewa pembiayaan
Penerimaan (pembayaran) pinjaman
utang transaksi syariah
Penerimaan (pembayaran) pinjaman
utang pembiayaan konsumen
Penerimaan (pembayaran)
utang bank jangka pendek - neto
Pembayaran dividen
Kas neto diperoleh dari (digunakan
untuk) aktivitas pendanaan
245.611.584.057
22.250.000.000
(59.318.500.000)
40.333.271.984
19
281.704.083.036
19
5.787.757.432
(2.743.132.126)
173.445.760.955
(27.123.733.843)
(84.146.193.091)
21
(27.790.803.967)
(455.424.156)
19
(466.303.943)
3.289.587.552
(23.151.498.700)
27
63.894.824.400
(47.580.951.000)
72.317.160.476
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds (payment) in other
related party payables - net
Proceeds (payment) of loan
from financial institution
Proceeds (payment) of loan from
long-term bank loans
Proceeds (payment) of loan from
Finance lease
Proceeds (payment) of loan from
syariah transactions
Proceeds (payment) of loan from
Customers financing payables
Proceed (payment) of short-term
bank loans - net
Dividend payment
Net cash provided by
(used for) financing activities
The accompanying notes form an integral part of these consolidated
financial statements.
7
The original consolidated financial statements included herein are in the
Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
(UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOW (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Untuk Periode Sembilan Bulan yang berakhir pada 30 September/
For Nine Months Ended September 30,
2017
Catatan/
Notes
2016
PENGARUH NETO PERUBAHAN
KURS PADA KAS DAN
SETARA KAS
1.262.223.532
12.445.545.662
NET EFFECT OF CHANGES IN
EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
KENAIKAN (PENURUNAN) NETO
KAS DAN SETARA KAS
(10.301.335.543)
77.621.916.769
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
32.967.646.232
24.430.338.156
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
PER TANGGAL 30 SEPTEMBER
22.666.310.689
102.052.254.925
CASH AND CASH EQUIVALENTS
AT SEPTEMBER 30
4
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these consolidated
financial statements.
8
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
1.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Company’s Establishment
PT
Pelayaran
Tempuran
Emas
Tbk
(“Perusahaan”)
didirikan
dengan
nama
PT Tempuran Emas berdasarkan akta notaris
Misahardi Wilamarta, S.H., No. 252 tanggal
17 September 1987, yang telah diubah dengan
akta notaris No. 350 tanggal 18 November 1987
oleh notaris yang sama. Akta pendirian dan
perubahannya telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan
No.
C2-2545.HT.01.01.TH’88
tanggal 22 Maret 1988, serta telah diumumkan
dalam Berita Negara Republik Indonesia
No. 101, Tambahan No. 1376 tanggal
16Desember
1988.
Perubahan
nama
Perusahaan menjadi PT Pelayaran Tempuran
Emas dilakukan berdasarkan akta notaris
Misahardi Wilamarta, S.H., No. 28 tanggal
5Februari
1997
dan
telah
mendapat
persetujuan dari Menteri Kehakiman Republik
Indonesia
dalam
Surat
Keputusan
No. C2-1656.HT.01.04.TH.98 tanggal 12 Maret
1998 dan telah diumumkan dalam Berita
Negara Republik Indonesia No. 91, Tambahan
No. 6347 tanggal 13 November 1998.
PT Pelayaran Tempuran Emas Tbk (the
“Company”) was established under the name
PT Tempuran Emas based on notarial deed
No. 252 dated September 17, 1987 of
Misahardi Wilamarta, S.H., which was
amended by notarial deed No. 350 dated
November 18, 1987 of the same notary. The
deed of establishment and its amendment
were approved by the Ministry of Justice of
the Republic of Indonesia in its Decision
Letter No. C2-2545.HT.01.01.TH’88 dated
March 22, 1988 and were published in
Supplement No. 1376 of State Gazette
No. 101 dated December 16, 1988. The
Company changed its name to PT Pelayaran
Tempuran Emas based on notarial deed
No. 28 dated February 5, 1997 of Misahardi
Wilamarta, S.H., whichwas approved by the
Ministry of Justice of the Republic of
Indonesia
in
its
Decision
Letter
No.
C2-1656.HT.01.04.TH.98
dated
March 12, 1998 and was published in
Supplement No. 6347 of State Gazette
No. 91 dated November 13, 1998.
Anggaran dasar Perusahaan telah mengalami
beberapa kali perubahan, terakhir diubah
dengan akta notaris Herdimansyah Chaidirsyah,
S.H., No. 22 tanggal 4 Desember 2015,
mengenai perubahan beberapa pasal pada
Anggaran Dasar Perusahaan. Perubahan
tersebut telah disetujui oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dalam
Surat
Keputusan
No.
AHU0947340.AH.01.02.2015 tanggal 4 Desember
2015.
The Company’s articles of association has
been amended from time to time, the latest of
which was amended by notarial deed No. 22
dated December 4, 2015 of Herdimansyah
Chaidirsyah, S.H., concerning changes in
several articles in the Company’s articles of
association. The amendment was approved
by the Ministry of Law and Human Rights of
the Republic of Indonesia in its Decision
Letter No. AHU-0947340.AH.01.02.2015
dated December 4, 2015.
9
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
1.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
UMUM (lanjutan)
a.
b.
1.
Pendirian Perusahaan (lanjutan)
GENERAL (continued)
a.
Company’s Establishment (continued)
Perubahan terakhir susunan dewan komisaris
dan direksi Perusahaan termuat dalam akta
notaris Herdimansyah Chaidirsyah, S.H., No. 26
tanggal 4 Juli 2014, dimana perubahan ini telah
diterima dan dicatat oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia
berdasarkan Surat No. AHU-18455.40.22.2014
tanggal 8 Juli 2014.
The last change of the Company’s boards of
commissioners and directors was notarized
under deed No. 26 dated July 4, 2014 of
Herdimansyah Chaidirsyah, S.H., which was
reported and acknowledged by the Ministry of
Law and Human Rights of the Republic of
Indonesia based on its Letter No. AHU18455.40.22.2014 dated July 8, 2014.
Sesuai dengan pasal 3 anggaran dasar
Perusahaan, Perusahaan bergerak dalam
bidang pengangkutan baik domestik maupun
internasional,
terutama
pengangkutan
penumpang, kendaraan, barang dan hewan
dengan kapal laut, bertindak sebagai agen dari
usaha
pelayaran
serta
melaksanakan
pembelian dan penjualan kapal-kapal dan
perlengkapannya. Kegiatan usaha penunjang
dari persereoan adalah sewa-menyewa kapal,
lahan, bangunan, serta kegiatan transportasi
darat dan logistik.
In accordance with article 3 of the Company’s
articles of association, the Company engages
in
both
domestic
and
international
transportation activities, particularly in
transporting passengers, cargoes and
animals by vessels, acts as an agent in the
shipping business and is involved in the
purchase and sale of vessels and related
equipment. Supporting activities of the
Company is leasing of vessels, land,
buildings, and activities of transportation and
logistic.
Kantor pusat Perusahaan berlokasi di Jalan Yos
Sudarso Kavling 33, Jakarta Utara, dengan
kantor cabang di Medan, Surabaya, Makassar,
Bitung, Pontianak, Banjarmasin, Pekanbaru,
Ambon,
Jayapura,
Sorong,
Samarinda,
Manokwari, Tarjun, Palembang. Kapal yang
dioperasikan oleh Perusahaan hanya berlayar
di perairan dalam negeri. Perusahaan mulai
beroperasi secara komersial pada tahun 1988.
The Company’s head office is located at
Jl. Yos Sudarso Kavling 33, North Jakarta
with branches in Medan, Surabaya,
Makassar, Bitung, Pontianak, Banjarmasin,
Pekanbaru, Ambon, Jayapura, Sorong,
Samarinda, Manokwari, Tarjun, Palembang.
The Company’s vessels operate only in
domestic seas. The Company started its
commercial operations in 1988.
Penawaran Umum Efek Ekuitas Perusahaan
b.
Pada tahun 2003, Perusahaan menawarkan
55.000.000 saham dengan nilai nominal
sebesar Rp250 per saham kepada masyarakat
pada harga penawaran sebesar Rp550 per
saham. Penawaran tersebut sesuai dengan
Surat
No.
S-1516/PM/2003
tanggal
25 Juni 2003, yang diterbitkan oleh Ketua
Badan Pengawas Pasar Modal (BAPEPAM).
Selisih lebih antara harga penawaran dengan
nilai
nominal
per
saham,
setelah
memperhitungkan biaya penerbitan saham dan
transaksi selanjutnya yang berkaitan dengan
dividen saham dan saham bonus, dicatat
sebagai “Tambahan Modal Disetor” yang
disajikan sebagai bagian dari Ekuitas pada
laporan
posisi
keuangan
konsolidasian.
Perusahaan
telah
mencatatkan
seluruh
sahamnya di Bursa Efek Indonesia sesuai
dengan Surat Direksi PT Bursa Efek Jakarta
No. S-1155/BEJ-PSJ/07-2003 tanggal 3 Juli
2003.
10
Public offerings of the Company's equity
securities
In 2003, the Company offered 55,000,000
shares with a par value of Rp250 per share to
the public at an offering price of Rp550 per
share. Such offering was in accordance with
Letter
No.
S-1516/PM/2003
dated
June 25, 2003 issued by the Head of the
Capital
Market
Supervisory
Agency
(BAPEPAM). The excess of the share offer
price over the par value per share, net of
stock issuance costs and the subsequent
transactions relating to stock dividend and
bonus shares, was recognized as “Additional
Paid-in Capital”, which is presented under the
Equity section of the consolidated statement
of financial position. The Company has
registered all of its shares in the Indonesia
Stock Exchange in accordance with Letter
No. S-1155/BEJ-PSJ/07-2003 dated July 3,
2003 from the Director of PT Bursa Efek
Jakarta.
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
1.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
1.
Dewan Komisaris dan Direksi, Sekretaris
Perusahaan, Komite Audit serta Karyawan
GENERAL (continued)
c.
Boards
of
Commissioners
Directors,Corporate
Secretary,
Committee and Employees
and
Audit
The composition of the Company’s Boards of
Commissioners and Directors as of
September 30, 2017 and 2016 was as
follows:
Susunan Dewan Komisaris dan Direksi
Perusahaan
pada
tanggal-tanggal
30
September 2017 dan 2016 adalah sebagai
berikut:
30 September 2017/ September 30, 2017
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Direksi
Direktur Utama
Direktur
Direktur
Direktur Independen
DIrektur Independen
Sekretaris Perusahaan
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Wong Chau Lin
Edward Simangunsong
Alfred Natsir
Board of Directors
President Director
Director
Director
Independent Director
Independent Director
Harto Khusumo
Sutikno Khusumo
Ganny Zheng
Teddy Arief Setiawan
Harry Haryanto
Marthalia Vigita
Corporate Secretary
30 September 2016/ September 30, 2016
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Direksi
Direktur Utama
Direktur
Direktur
DIrektur Independen
Sekretaris Perusahaan
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Wong Chau Lin
Edward Simangunsong
Alfred Natsir
Harto Khusumo
Faty Khusumo
Ganny Zheng
Teddy Arief Setiawan
Board of Directors
President Director
Director
Director
Independent Director
Marthalia Vigita
Corporate Secretary
The composition of the Company’s Audit
Committee as of September 30, 2017 and
2016 was follows:
Susunan Komite Audit Perusahaan pada
tanggal-tanggal 30 September 2017 dan 2016
adalah sebagai berikut:
30 September 2017 dan 2016/ September 30, 2017 and 2016
Komite Audit
Ketua
Anggota
Anggota
Jumlah renumerasi Dewan Komisaris, Direksi
dan Manajemen Kunci pada tanggal 30
September 2017 dan 31 Desember 2016 adalah
sebagai berikut :
Imbalan Kerja Jangka Pendek
Imbalan Pascakerja
Jumlah
Audit Committee
Chairman
Member
Member
Edward Simangunsong
Alfred Natsir
Ardi Dharmono
Renumeration of Board of Commissioners,
Directors and Key Management of the
Company as of September 30, 2017 and
December 31, 2016 is as follows:
Sembilan bulan/ Nine Months
2017
2016
Rupiah
Rupiah
4.010.710.906
4.615.450.096
5.968.669.625
5.403.958.100
9.979.380.531
10.019.408.196
----------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------
=====================================
=====================================
11
Short-Term Employee Benefits
Post-Employment Benefits
Total
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
d.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
Perusahaan dan Entitas Anak (selanjutnya
disebut “Kelompok Usaha”) memiliki 454 dan
407 karyawan tetap (tidak diaudit) masingmasing pada tanggal-tanggal 30 September
2017 dan 31 Desember 2016.
As of September 30, 2017 and December 31,
2016, the Company and its Subsidiaries
(collectively referred to hereafter as “the
Group”) had 454 and 407 permanent
employees, respectively (unaudited).
PT Temas Lestari adalah entitas induk langsung
Perusahaan dan juga merupakan entitas induk
terakhir dalam Kelompok Usaha.
PT Temas Lestari is the immediate parent
company of the Company and also the
ultimate parent company of the Group.
Manajemen Kelompok Usaha bertanggung
jawab atas penyusunan laporan keuangan
konsolidasian yang diotorisasi untuk terbit pada
tanggal 27 Oktober 2017.
The management of the Group is responsible
for the preparation of the consolidated
financial statements that were authorized for
issue on October 27, 2017.
Entitas Anak
d.
Pada tanggal 30 September 2017 dan 31
Desember
2016,
perusahaan
telah
mengkonsolidasikan laporan keuangan semua
entitas anak yang dimiliki secara langsung
maupun tidak langsung, sebagai berikut:
Nama entitas anak/
Name of subsidiaries
Lokasi/
Location
Subsidiaries
As of September 30, 2017 and December 31,
2016, the Company has consolidated the
following directly or indirectly owned
subsidiaries:
Kegiatan usaha/
Principal activity
Tahun
beroperasi
secara
komersial/
Start of
commercial
operations
Persentase
Jumlah asset sebelum eliminasi/
kepemilikan/
Total assets before elimination
Percentage
of ownership 30 September2017/ 31 Desember 2016/
September 30, 2017 December 31,2016
Anemi Maritime Co.,Ltd.
(Anemi)
Malta
Jasa penyewaan
petikemas/
Lease of containers
2003
99.99%
496.963.249
545.618.225
PT Temas Pendulum
Nusantara (TPN)
Jakarta
Jasa bongkar muat
dan jasa terkait/
Stevedoring and
other related
services
2002
99,4%
120.158.641.518
148.283.343.683
PT Pelayaran Tirtamas
Express (Tirtamas)
Jakarta
Jasa pelayaran/
Shipping
2003
99,69%
156.946.049.752
158.719.278.360
PT Escorindo Stevedoring
(Escorindo)
Jakarta
Jasa bongkar muat
dan jasa terkait/
Stevedoring and
other related
services
2003
99,67%
182.192.805.370
178.596.270.772
PT Olah Jasa Trisari Andal telah berubah nama
menjadi PT Temas Pendulum Nusantara yang
telah diaktakan dengan Akta Notaris No. 55
tanggal 30 Maret 2017 dengan notaris Myra
Yuwono SH,.
PT Olah Jasa Trisari Andal has changed its
name to PT Temas Pendulum Nusantara
which were notarized under Deeds No. 55 of
Myra Yuwono, SH. in March 30, 2017.
12
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
a.
Dasar
penyajian
konsolidasian
laporan
2.
keuangan
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
a.
Basis of preparation of the consolidated
financial statements
Laporan keuangan konsolidasian telah disusun
dan disajikan sesuai dengan Standar Akuntansi
Keuangan di Indonesia (“SAK”), yang
mencakup Pernyataan Standar Akuntansi
Keuangan (“PSAK”) dan Interpretasi Standar
Akuntansi Keuangan (“ISAK”) yang dikeluarkan
oleh Dewan Standar Akuntansi Keuangan
(“DSAK”) Ikatan Akuntan Indonesia dan
peraturan yang terkait dengan penyajian dan
pengungkapan
laporan
keuangan
yang
dikeluarkan oleh Otoritas Jasa Keuangan
(“OJK”).
The consolidated financial statements have
been prepared and presented in accordance
with
Indonesian
Financial
Accounting
Standards (“SAK”), which comprise the
Statements
of
Financial
Accounting
Standards (“PSAK”) and Interpretations of
Financial Accounting Standards (“ISAK”)
issued by the Financial Accounting Standards
Board (“DSAK”) of the Indonesian Institute of
Accountants and the regulations relating to
financial
statement
presentation
and
disclosures issued by the Otoritas Jasa
Keuangan (“OJK”).
Laporan keuangan konsolidasian disusun
berdasarkan
asas
akrual,
dengan
menggunakan konsep biaya historis, kecuali
untuk beberapa akun tertentu yang disajikan
berdasarkan pengukuran lain sebagaimana
diuraikan dalam kebijakan akuntansi masingmasing akun tersebut.
The consolidated financial statements have
been prepared on the accrual basis, using the
historical cost basis of accounting, except for
certain accounts which are stated on the
bases described in the related accounting
policies for those accounts.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung dan
mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.
The consolidated statement of cash flows is
prepared using the direct method and
presents cash flows classified into operating,
investing and financing activities.
Mata uang pelaporan yang digunakan dalam
penyusunan laporan keuangan konsolidasian
adalah rupiah (Rp), yang juga merupakan mata
uang fungsional Perusahaan dan Entitas Anak
kecuali Anemi Maritime Co. Ltd., yang mata
uang fungsionalnya adalah dollar Amerika
Serikat.
The reporting currency used in the
consolidated financial statements is the
Indonesian rupiah (Rp), which is also the
functional currency of the Company and
Subsidiariesexcept Anemi Maritime Co. Ltd.,
whose functional currency is the U.S.dollar.
13
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
(lanjutan)
b.
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
b.
Prinsip-prinsip konsolidasian
Principles of consolidation
Laporan keuangan konsolidasian terdiri dari
laporan keuangan Perusahaan dan Entitas
Anaknya.
The
consolidated
financial
statements
comprise the financial statements of the
Company and its Subsidiaries.
Pengendalian didapat ketika Perusahaan
terekspos atau memiliki hak atas imbal hasil
variabel dari keterlibatannya dengan investee
dan
memiliki
kemampuan
untuk
mempengaruhi imbal hasil tersebut melalui
kekuasaannya atas investee.
Control is achieved when the Group is
exposed, or has rights, to variable returns from
its involvement with the investee and has the
ability to affect those returns through its power
over the investee.
Secara
spesifik,
Kelompok
Usaha
mengendalikan investee jika dan hanya jika
Kelompok Usaha memiliki seluruh hal berikut
ini:
Specifically, the Group controls an investee if
and only if the Group has:
•
Kekuasaan atas investee (misal, hak yang
ada memberi kemampuan kini untuk
mengarahkan aktivitas relevan investee)
•
•
Eksposur atau hak atas imbal hasil
variabel dari keterlibatannya dengan
investee
Kemampuan
untuk
menggunakan
kekuasaannya atas investee untuk
mempengaruhi jumlah imbal hasil investor
•
•
•
14
Power over the investee (i.e., existing
rights that give it the current ability to
direct the relevant activities of the
investee)
Exposure, or rights, to variable returns
from its involvement with the investee
The ability to use its power over the
investee to affect its returns.
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
(lanjutan)
b. Prinsip-prinsip konsolidasian (lanjutan)
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
b. Principles of consolidation (continued)
Ketika Kelompok Usaha memiliki kurang dari
hak suara mayoritas, Kelompok Usaha dapat
mempertimbangkan semua fakta dan keadaan
yang relevan dalam menilai apakah memiliki
kekuasaan atas investee, termasuk:
When the Group has less than a majority of
the voting or similar rights of an investee, the
Group considers all relevant facts and
circumstances in assessing whether it has
power over an investee, including:
•
•
•
•
Pengaturan kontraktual dengan pemilik
hak suara yang lain
Hak yang timbul dari pengaturan
kontraktual lain
Hak suara dan hak suara potensial
Kelompok Usaha.
•
•
The contractual arrangement with the
other vote holders of the investee
Rights arising from other contractual
arrangements
The Group’s voting rights and potential
voting rights.
Kelompok Usaha menilai kembali apakah
investor mengendalikan investee jika fakta dan
keadaan mengindikasikan adanya perubahan
terhadap satu atau lebih dari tiga elemen
pengendalian. Konsolidasi atas entitasanak
dimulai ketika Kelompok Usaha memiliki
pengendalian atas entitasanak dan berhenti
ketika
Kelompok
Usaha
kehilangan
pengendalian atas entitasanak. Aset, liabilitas,
penghasilan dan beban atas entitasanak yang
diakuisisi atau dilepas selama periode
termasuk dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian
dari tanggal Kelompok Usaha memperoleh
pengendalian
sampai
dengan
tanggal
Kelompok Usaha menghentikan pengendalian
atas entitasanak.
The Group re-assesses whether or not it
controls an investee if facts and circumstances
indicate that there are changes to one or more
of the three elements of control. Consolidation
of a subsidiary begins when the Group obtains
control over the subsidiary and ceases when
the Group loses control of the subsidiary.
Assets, liabilities, income and expenses of a
subsidiary acquired or disposed of during the
period are included in the consolidated
statement of profit or loss and other
comprehensive income from the date the
Group gains control until the date the Group
ceases to control the subsidiary.
Laba atau rugi dan setiap komponen atas
penghasilan komprehensif lain diatribusikan
pada pemegang saham entitas induk
Kelompok Usaha dan pada kepentingan non
pengendali, walaupun hasil di kepentingan non
pengendali mempunyai saldo defisit. Bila
diperlukan, penyesuaian dilakukan pada
laporan keuangan entitas anak agar kebijakan
akuntansinya
sesuai
dengan
kebijakan
akuntansi Kelompok Usaha. Semua aset dan
liabilitas, ekuitas, penghasilan, beban dan arus
kas berkaitan dengan transaksi antar anggota
Kelompok Usaha akan dieliminasi secara
penuh dalam proses konsolidasi.
Profit or loss and each component of other
comprehensive income (OCI) are attributed to
the equity holders of the parent of the Group
and to the non-controlling interests (“NCI”),
even if this results in the NCI having a deficit
balance. When necessary, adjustments are
made to the financial statements of
subsidiaries to bring their accounting policies
in line with the Group’s accounting policies. All
intra-group assets and liabilities, equity,
income, expenses and cash flows relating to
transactions between members of the Group
are eliminated in full on consolidation.
15
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
(lanjutan)
b. Prinsip-prinsip konsolidasian (lanjutan)
Perubahan kepemilikan di
kehilangan pengendalian,
transaksi ekuitas. Jika
kehilangan pengendalian
maka:
•
•
•
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
b. Principles of consolidation (continued)
entitasanak, tanpa
dihitung sebagai
Kelompok Usaha
atas entitasanak,
A change in the ownership interest of a
subsidiary, without a loss of control, is
accounted for as an equity transaction. If the
Group loses control over a subsidiary, it:
•
menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak
menghentikan pengakuan jumlah tercatat
setiap Kepentingan nonpengendali (KNP)
menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila
ada
•
•
derecognizes
the
assets
(including
goodwill) and liabilities of the subsidiary
derecognizes the carrying amount of any
non-controlling interests
derecognizes the cumulative translation
differences recorded in equity
Perubahan kepemilikan di entitas anak, tanpa
kehilangan pengendalian, dihitung sebagai
transaksi ekuitas. Jika Kelompok Usaha
kehilangan pengendalian atas entitas anak,
maka:
A change in the ownership interest of a
subsidiary, without a loss of control, is
accounted for as an equity transaction. If the
Group loses control over a subsidiary, it:
•
•
•
•
•
•
•
•
menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak
menghentikan pengakuan jumlah tercatat
setiap Kepentingan nonpengendali (KNP)
menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila
ada
mengakui nilai wajar pembayaran yang
diterima
mengakui setiap sisa investasi pada nilai
wajarnya
mengakui
setiap
perbedaan
yang
dihasilkan sebagai keuntungan atau
kerugian dalam laba rugi
mereklasifikasi ke laba rugi proporsi
keuntungan dan kerugian yang telah diakui
sebelumnya
dalam
penghasilan
komprehensif lain atau saldo laba, begitu
pula menjadi persyaratan jika Kelompok
Usaha akan melepas secara langsung aset
atau liabilitas yang terkait.
•
•
derecognizes
the
assets
(including
goodwill) and liabilities of the subsidiary
derecognizes the carrying amount of any
non-controlling interests
derecognizes the cumulative translation
differences recorded in equity
•
recognizes the fair value of the
consideration received
• recognizes the fair value of any investment
retained
• recognizes any surplus or deficit in profit or
loss
•
16
reclassifies
the
parent’s
share
dan Entitas Anak/ and Subsidiaries
Laporan Keuangan Konsolidasian 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit) dan Periode Sembilan Bulan yang Berakhir Pada 30 September 2016 (Tidak
Diaudit). (Mata Uang Indonesia)
Consolidated Financial Statements September 30, 2017 (Unaudited) and December 31, 2016
and Nine Months Period Ended September 30, 2016 (Unaudited). (Indonesian Currency)
The original consolidated financial statements included herein are in
the Indonesian language.
PT Pelayaran Tempuran Emas Tbk
dan Entitas Anak/ and Subsidiaries
Laporan Keuangan Konsolidasian 30 September 2017
(Tidak Diaudit) dan 31 Desember 2016 (Diaudit) dan
Periode Sembilan Bulan yang Berakhir Pada 30
September 2016 (Tidak Diaudit). (Mata Uang Indonesia)
Consolidated Financial Statements September 30,
2017 (Unaudited) and December 31, 2016 (Audited)
and Nine Months Period Ended September 30, 2016
(Unaudited). (Indonesian Currency)
Daftar Isi/Table of Contents
Halaman/Page
Laporan Posisi Keuangan Konsolidasian ………….
1-3
…………..Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian …………….
4-5
Consolidated Statement of Profit or Loss
…………………and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ……….
6
..……….. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian……………………
7-8
………………… Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ….
9-74
………. Notes to the Consolidated Financial Statements
**************************
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Per 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
30 September 2017/
September 30, 2017
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As September 30, 2017 (Unaudited) and December 31,
2016 (Audited)
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
31 Desember 2016/
December 31, 2016
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - neto
Pihak berelasi
Piutang lain-lain
Persediaan - neto
Biaya dibayar dimuka
Pajak dibayar dimuka
Aset keuangan lancar lainnya
Aset lancar lain-lain
TOTAL ASET LANCAR
CURRENT ASSETS
22.666.310.689
204.037.339.423
3.454.430.000
633.017.179
91.406.278.216
22.494.185.394
54.353.326.292
4.580.701.688
25.288.815.253
2c,2p,4,38
2p,5,38
13,19
2d,35
2p,6,38
2e,8,13,19
2f,9
2o,18
2c,2p,7,37a,
38
10
428.914.404.134
32.967.646.232
134.699.876.942
1.854.320.785
3.446.847.962
47.074.615.432
4.800.354.823
35.435.765.613
Cash and cash equivalents
Trade receivables
Third parties - net
Related party
Other receivables
Inventories - net
Prepaid expenses
Prepaid taxes
870.460.896
14.498.437.923
Other current financial assets
Other current assets
275.648.326.608
TOTAL CURRENT ASSETS
ASET TIDAK LANCAR
Aset pajak tangguhan - neto
NON-CURRENT ASSETS
60.576.695.129
Aset tetap - neto
Taksiran tagihan pajak
Aset tidak lancar lainnya
2.296.320.425.569
6.254.133.152
2o,18
60.576.695.129
2g,2h,2i,2u,11,
13,19,20,21 2.166.137.439.420
2o,18
2f,12
23.299.878.632
TOTAL ASET TIDAK LANCAR
2.363.151.253.850
2.250.014.013.181
TOTAL NON-CURRENT ASSETS
TOTAL ASET
2.792.065.657.984
2.525.662.339.789
TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
Deferred tax assets - net
Fixed assets - net
Estimated claim for tax refund
Other non-current assets
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
1
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Per 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
30 September 2017/
September 30, 2017
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As September 30, 2017 (Unaudited) and December 31,
2016 (Audited)
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
31 Desember 2016/
December 31, 2016
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak-pihak berelasi
Utang lain-lain
Beban akrual
Utang pajak
Pendapatan diterima dimuka
Bagian pinjaman jangka panjang
yang jatuh tempo dalam waktu
satu tahun
Utang lain-lain - pihak berelasi
Utang bank
CURRENT LIABILITIES
159.789.587.552
2p,13,38
2p,14,38
156.500.000.000
152.523.562.071
204.269.972
47.024.401
3.294.324.299
13.993.062.461
2.585.566.242
2d,35
2p,15,38
2p,16,38
2o,18
2l
66.250.000.000
225.204.970.678
2p,38
2d,19,35
19
44.000.000.000
183.798.741.082
Utang lembaga keuangan
Utang sewa pembiayaan
65.126.756.721
29.113.115.463
19
2i,20
47.391.160.528
30.616.151.773
Utang transaksi syariah
Utang pembiayaan konsumen
13.560.891.671
-
2q,21
19
55.114.084.724
455.424.156
Current maturities of
long-term debts
Other payables - related party
Bank loans
Loan payable to
financial institution
Financelease liabilities
Obligation under syariah
transactions
Consumer financing payables
652.010.180.636
TOTAL
CURRENT LIABILITIES
TOTAL LIABILITAS JANGKA
PENDEK
731.693.131.531
106.706.790.609
1.500.700.727
161.574.813
10.204.874.599
7.683.968.483
7.876.709.142
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Accrued expenses
Taxes payable
Unearned revenues
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang lembaga keuangan
Utang sewa pembiayaan
Utang transaksi syariah
Utang pembiayaan konsumen
Liabilitas pajak tangguhan - neto
Liabilitas imbalan kerja
jangka panjang
NON-CURRENT LIABILITIES
749.069.471.159
2p,38
19
508.771.617.719
180.952.928.885
2.314.076.295
19
2i,20
127.739.101.322
25.639.434.326
144.147.521.471
4.991.977.635
2q,21
19
2o,18
186.740.521.508
4.991.977.635
25.093.790.406
2m,22
25.093.790.406
Long-term debts - net of
current maturities
Bank loans
Loan payable to
financial institution
Finance lease liabilities
Obligation under syariah
transactions
Consumer financing payables
Deferred tax liabilities - net
Long-term employee
benefits liability
TOTAL LIABILITAS JANGKA
PANJANG
1.106.569.765.851
878.976.442.916
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
1.838.262.897.382
1.530.986.623.552
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
2
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Per 30 September 2017 (Tidak Diaudit) dan 31 Desember
2016 (Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As September 30, 2017 (Unaudited) and December 31,
2016 (Audited)
(Expressed in Rupiah, unless otherwise stated)
1
30 September 2017/
September 30, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
EKUITAS
EQUITY
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Equity Attributable to Owners
of the Parent Entity
Modal saham - nilai nominal Rp125
per saham
Modal dasar - 4.560.000.000 saham
Modal ditempatkan dan disetor
penuh - 1.141.030.000 saham
142.628.750.000
Tambahan modal disetor
145.603.049.314
Saldo laba
Telah ditentukan penggunaannya
34.823.179.931
Belum ditentukan penggunaannya
739.617.428.619
Rugi komprehensif lain
(110.447.009.543)
Capital stock - Rp125 par value
per share
Authorized - 4,560,000,000 shares
Issued and fully paid 1,141,030,000 shares
Additional paid-in capital
Retained earnings
Appropriated
Unappropriated
Other comprehensive loss
23
1b,2j,2k,24
142.628.750.000
145.603.049.314
26
2b,25
34.823.179.931
773.660.578.307
(103.349.363.063)
28
993.366.194.489
1.309.521.748
Net EquityAttributable to
Owners of the Parent Entity
Non-controlling Interests
Ekuitas Neto yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Kepentingan Nonpengendali
952.225.398.321
1.577.362.281
TOTAL EKUITAS
953.802.760.602
994.675.716.237
TOTAL EQUITY
2.792.065.657.984
2.525.662.339.789
TOTAL LIABILITIES AND
EQUITY
TOTAL LIABILITAS DAN
EKUITAS
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
3
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN (UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Periode sembilan bulan yang berakhir pada tanggal 30 September/
For Nine Months Ended September 30,
2017
Catatan/
Notes
2016
1.508.403.382.335
2l,30
1.273.195.079.196
Service revenue
(94.983.288.057)
2l,30
(53.162.718.917 )
Service revenue net off with related
cost of service
1.220.032.360.279
NET SERVICE REVENUE
(965.672.267.542)
Cost of services
53.162.718.917
Cost of services for offset off with
related service
(1.213.278.252.519)
(912.509.548.625)
NET COST OF SERVICES
LABA BRUTO
200.141.841.759
307.522.811.654
GROSS PROFIT
Beban usaha
Laba pelepasan aset tetap
Penghasilan (rugi) operasi lain
(85.256.365.942)
551.956.572
526.375.113
LABA USAHA
115.963.807.502
Pendapatan jasa
Pendapatan jasa yang saling
dihapuskan dengan beban jasa
terkait
PENDAPATAN JASA NETO
1.413.420.094.278
Beban jasa
(1.308.261.540.576)
Beban jasa yang saling dihapuskan
dengan pendapatan jasa
terkait
BEBAN JASA NETO
Laba (rugi) selisih kurs - neto
Pendapatan keuangan
Beban keuangan
94.983.288.057
7.757.687.282
323.034.662
(101.150.428.404)
LABA (RUGI) SEBELUM BEBAN
PAJAK PENGHASILAN
22.894.101.042
Beban pajak penghasilan
(33.517.911.497)
LABA TAHUN BERJALAN
(10.623.810.455)
2l,31
2l,31
2l,2d,32
2g,11
2l
2l,33
2l,34
2o,18
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
(88.340.655.387)
2.194.853.112
6.460.622.508
Operating expenses
Gain on disposal of fixed assets
Other operating income (loss)
227.837.631.887
INCOME FROM OPERATIONS
12.445.545.662
619.499.665
(63.026.866.372)
Gain (loss) on foreign exchange - net
Finance income
Finance costs
177.875.810.842
INCOME BEFORE
INCOME TAX EXPENSE
(22.370.771.043)
Income tax expense
155.505.039.799
INCOME FOR THE YEAR
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
4
The original consolidated financial statements included here in are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN (UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Periode sembilan bulan yang berakhir pada tanggal 30 September/
For Nine Months Ended September 30,
Catatan/
Notes
2017
2016
PENGHASILAN (RUGI)
KOMPREHENSIF LAIN
Rugi komprehensif lain
yang akan direklasifikasikan
laba rugi pada
periode berikutnya:
Selisih kurs karena penjabaran
laporan keuangan
OTHER COMPREHENSIVE
INCOME (LOSS)
(7.097.646.480)
2b,25
(2.918.926.729)
Other comprehensive loss
to be reclassified
to profit or loss in
subsequent periods:
Difference in foreign
currency translation
PENGHASILAN KOMPREHENSIF
NETO TAHUN BERJALAN
(17.721.456.935)
152.586.113.070
NET COMPREHENSIVE
INCOME FOR THE YEAR
Laba tahun berjalan yang dapat
diatribusikan kepada:
Pemilik Entitas Induk
Kepentingan Nonpengendali
(10.891.650.988)
267.840.533
155.322.865.883
182.173.917
Income for the yearattributable to:
Owners of the Parent Entity
Non-controlling Interests
Total
(10.623.810.455)
155.505.039.799
Total
Total Laba (rugi) komprehensif
tahun berjalan yang dapat
diatribusikan kepada:
Pemilik Entitas Induk
Kepentingan Nonpengendali
(17.989.297.468)
267.840.533
152.403.939.153
182.173.917
Total comprehensiveincome
for the year attributable to:
Owners of the Parent Entity
Non-controlling Interests
Total
(17.721.456.935)
152.586.113.070
Total
136
EARNINGS PER
SHARE ATTRIBUTABLE TO
OWNERS OF THE PARENT ENTITY
LABA PER SAHAM
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(10)
2r,29
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial statements form
an integral part of these consolidated financial statements
taken as a whole.
5
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir 30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to owners of the parent entity
Penghasilan Komprehensif Lain/
Other Comprehensive Income
Catatan/
Notes
Saldo per 1 Januari 2016
Laba (rugi)
pengukuran
Selisih kurs dari
kembali liabilitas
penjabaran laporan imbalan pascakerja/
keuangan/
Remeasurement
Difference in
income (loss) on
foreign currency
post-employment
translation
benefits liability
Tambahan
modal disetor/
Additional paidincapital
Modal saham/
capital stock
Total/Total
34.823.179.931
589.933.190.599
813.499.285.059
1.166.475.743
814.665.760.802
Balance as of January 1, 2016
182.173.971
152.586.113.070
Total comprehensive income for the year
Total Ekuitas/
Total Equity
-
-
(2.918.926.729)
-
(2.918.926.729)
-
155.322.865.883
152.403.939.153
-
-
-
-
-
-
(47.580.951.000)
(47.580.951.000)
Saldo per 30 September 2016
142.628.750.000
145.603.049.314
(103.787.873.683)
1.380.062.169
(102.407.811.514)
34.823.179.931
697.675.105.482
918.322.273.212
1.348.649.660
919.670.922.872
Balance as of September 30, 2016
Saldo per 1 Januari 2016
142.628.750.000
145.603.049.314
(100.868.946.954)
1.380.062.169
(99.488.884.785)
34.823.179.931
589.933.190.599
813.499.285.059
1.166.475.743
814.665.760.802
Balance as of January 1, 2016
Laba tahun berjalan
-
-
-
231.308.338.708
231.308.338.708
212.809.980
231.521.148.688
Income for the year
Penghasilan komprehensif lain
neto tahun berjalan
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Saldo tanggal 31 Desember 2016
142.628.750.000
145.603.049.314
(103.951.545.792)
602.182.729
(103.349.363.063)
34.823.179.931
773.660.578.307
993.366.194.489
1.309.521.748
994.675.716.237
Balance as of December 31, 2016
Saldo per 1 Januari 2017
142.628.750.000
145.603.049.314
(103.951.545.792)
602.182.729
(103.349.363.063)
34.823.179.931
773.660.578.307
993.366.194.489
1.309.521.748
994.675.716.237
Balance as of January 1, 2017
-
-
(7.097.646.480)
-
(7.097.646.480)
-
(10.891.650.988)
(17.989.297.468)
267.840.533
(17.721.456.935)
Total comprehensive income for the year
-
-
-
-
-
-
(23.151.498.700 )
(23.151.498.700)
-
(23.151.498.700 )
Distribution of cash dividends
142.628.750.000
145.603.049.314
(111.049.192.272)
602.182.729
34.823.179.931
739.617.428.619
952.225.398.321
1.577.362.281
953.802.760.602
Balance as of September 30, 2017
Pembagian dividen kas
27
27
Pembagian dividen kas Entitas Anak
kepada kepentingan nonpengendali
Total laba komprehensif tahun berjalan
Pembagian dividen kas
Saldo per 30 September 2017
27
(3.082.598.838)
(99.488.884.785)
Belum ditentukan
penggunaannya/
Unappropriated
145.603.049.314
Pembagian dividen kas
1.380.062.169
Sub-total
Kepentingan non
pengendali/
Non-controlling
interests
Telah ditentukan
penggunaannya/
Appropriated
142.628.750.000
Total laba komprehensif tahun berjalan
(100.868.946.954)
Saldo laba/
Retained earnings
-
-
(777.879.440)
(3.860.478.278)
(110.447.009.543)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
(47.580.951.000)
(3.860.478.278)
-
(3.097.308)
(47.580.951.000)
(66.666.667)
The accompanying notes form an integral part of these consolidated financial statements.
6
(47.580.951.000 )
Distribution of cash dividends
(3.863.575.586 )
Net other comprehensive income
for the year
(47.580.951.000 )
Distribution of cash dividends
(66.666.667 )
Subsidiary’s distribution of cash dividend
to non-controlling interests
The original consolidated financial statements included herein are in the
Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
(UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOW (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Untuk Periode Sembilan Bulan yang berakhir pada 30 September/
For Nine Months Ended September 30,
2017
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pengeluaran kas kepada pemasok
dan untuk beban usaha
Pengeluaran kas kepada karyawan
dan anak buah kapal
Penerimaan dari klaim asuransi
Penerimaan dari pendapatan bunga
Pembayaran atas:
Beban bunga
Pajak
Beban murabahah
Kas neto diperoleh dari
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil pelepasan aset tetap
Perolehan aset tetap
Kas neto digunakan untuk
aktivitas investasi
Catatan/
Notes
2016
(53.917.890.919)
(21.841.810.000)
(9.108.975.453)
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers
Cash paid to suppliers
and for operating expenses
Cash paid to employees
and vessel crews
Proceeds from insurance claims
Receipts of interest income
Payments for:
Interest expense
Taxes
Murabahah expense
443.665.283.105
Net cash provided by
operating activities
62.198.918.649
(513.004.991.122)
CASH FLOWS FROM INVESTING
ACTIVITIES
Proceeds from disposal of fixed assets
Acquisitions of fixed assets
(450.806.072.473)
Net cash used for
investing activities
1.337.191.379.685
1.261.960.036.429
(1.080.568.691.460)
(634.958.108.222)
(129.578.270.168)
323.034.662
(99.087.468.395)
619.499.665
33
(86.524.492.793)
(48.773.607.921)
(14.625.935.612)
34
21
(22.556.583.607)
583.520.844
(235.202.080.369)
11
11
(234.618.559.525)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan (pembayaran) utang
pihak berelasi lain-lain neto
Penerimaan (pembayaran) pinjaman
lembaga keuangan
Penerimaan (pembayaran) pinjaman
utang bank jangka panjang
Penerimaan (pembayaran) pinjaman
utang sewa pembiayaan
Penerimaan (pembayaran) pinjaman
utang transaksi syariah
Penerimaan (pembayaran) pinjaman
utang pembiayaan konsumen
Penerimaan (pembayaran)
utang bank jangka pendek - neto
Pembayaran dividen
Kas neto diperoleh dari (digunakan
untuk) aktivitas pendanaan
245.611.584.057
22.250.000.000
(59.318.500.000)
40.333.271.984
19
281.704.083.036
19
5.787.757.432
(2.743.132.126)
173.445.760.955
(27.123.733.843)
(84.146.193.091)
21
(27.790.803.967)
(455.424.156)
19
(466.303.943)
3.289.587.552
(23.151.498.700)
27
63.894.824.400
(47.580.951.000)
72.317.160.476
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds (payment) in other
related party payables - net
Proceeds (payment) of loan
from financial institution
Proceeds (payment) of loan from
long-term bank loans
Proceeds (payment) of loan from
Finance lease
Proceeds (payment) of loan from
syariah transactions
Proceeds (payment) of loan from
Customers financing payables
Proceed (payment) of short-term
bank loans - net
Dividend payment
Net cash provided by
(used for) financing activities
The accompanying notes form an integral part of these consolidated
financial statements.
7
The original consolidated financial statements included herein are in the
Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
(UNAUDITED)
Untuk Periode Sembilan Bulan yang Berakhir
30 September 2017 dan 2016
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOW (UNAUDITED)
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
Untuk Periode Sembilan Bulan yang berakhir pada 30 September/
For Nine Months Ended September 30,
2017
Catatan/
Notes
2016
PENGARUH NETO PERUBAHAN
KURS PADA KAS DAN
SETARA KAS
1.262.223.532
12.445.545.662
NET EFFECT OF CHANGES IN
EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
KENAIKAN (PENURUNAN) NETO
KAS DAN SETARA KAS
(10.301.335.543)
77.621.916.769
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
32.967.646.232
24.430.338.156
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
PER TANGGAL 30 SEPTEMBER
22.666.310.689
102.052.254.925
CASH AND CASH EQUIVALENTS
AT SEPTEMBER 30
4
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these consolidated
financial statements.
8
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
1.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Company’s Establishment
PT
Pelayaran
Tempuran
Emas
Tbk
(“Perusahaan”)
didirikan
dengan
nama
PT Tempuran Emas berdasarkan akta notaris
Misahardi Wilamarta, S.H., No. 252 tanggal
17 September 1987, yang telah diubah dengan
akta notaris No. 350 tanggal 18 November 1987
oleh notaris yang sama. Akta pendirian dan
perubahannya telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan
No.
C2-2545.HT.01.01.TH’88
tanggal 22 Maret 1988, serta telah diumumkan
dalam Berita Negara Republik Indonesia
No. 101, Tambahan No. 1376 tanggal
16Desember
1988.
Perubahan
nama
Perusahaan menjadi PT Pelayaran Tempuran
Emas dilakukan berdasarkan akta notaris
Misahardi Wilamarta, S.H., No. 28 tanggal
5Februari
1997
dan
telah
mendapat
persetujuan dari Menteri Kehakiman Republik
Indonesia
dalam
Surat
Keputusan
No. C2-1656.HT.01.04.TH.98 tanggal 12 Maret
1998 dan telah diumumkan dalam Berita
Negara Republik Indonesia No. 91, Tambahan
No. 6347 tanggal 13 November 1998.
PT Pelayaran Tempuran Emas Tbk (the
“Company”) was established under the name
PT Tempuran Emas based on notarial deed
No. 252 dated September 17, 1987 of
Misahardi Wilamarta, S.H., which was
amended by notarial deed No. 350 dated
November 18, 1987 of the same notary. The
deed of establishment and its amendment
were approved by the Ministry of Justice of
the Republic of Indonesia in its Decision
Letter No. C2-2545.HT.01.01.TH’88 dated
March 22, 1988 and were published in
Supplement No. 1376 of State Gazette
No. 101 dated December 16, 1988. The
Company changed its name to PT Pelayaran
Tempuran Emas based on notarial deed
No. 28 dated February 5, 1997 of Misahardi
Wilamarta, S.H., whichwas approved by the
Ministry of Justice of the Republic of
Indonesia
in
its
Decision
Letter
No.
C2-1656.HT.01.04.TH.98
dated
March 12, 1998 and was published in
Supplement No. 6347 of State Gazette
No. 91 dated November 13, 1998.
Anggaran dasar Perusahaan telah mengalami
beberapa kali perubahan, terakhir diubah
dengan akta notaris Herdimansyah Chaidirsyah,
S.H., No. 22 tanggal 4 Desember 2015,
mengenai perubahan beberapa pasal pada
Anggaran Dasar Perusahaan. Perubahan
tersebut telah disetujui oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dalam
Surat
Keputusan
No.
AHU0947340.AH.01.02.2015 tanggal 4 Desember
2015.
The Company’s articles of association has
been amended from time to time, the latest of
which was amended by notarial deed No. 22
dated December 4, 2015 of Herdimansyah
Chaidirsyah, S.H., concerning changes in
several articles in the Company’s articles of
association. The amendment was approved
by the Ministry of Law and Human Rights of
the Republic of Indonesia in its Decision
Letter No. AHU-0947340.AH.01.02.2015
dated December 4, 2015.
9
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
1.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
UMUM (lanjutan)
a.
b.
1.
Pendirian Perusahaan (lanjutan)
GENERAL (continued)
a.
Company’s Establishment (continued)
Perubahan terakhir susunan dewan komisaris
dan direksi Perusahaan termuat dalam akta
notaris Herdimansyah Chaidirsyah, S.H., No. 26
tanggal 4 Juli 2014, dimana perubahan ini telah
diterima dan dicatat oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia
berdasarkan Surat No. AHU-18455.40.22.2014
tanggal 8 Juli 2014.
The last change of the Company’s boards of
commissioners and directors was notarized
under deed No. 26 dated July 4, 2014 of
Herdimansyah Chaidirsyah, S.H., which was
reported and acknowledged by the Ministry of
Law and Human Rights of the Republic of
Indonesia based on its Letter No. AHU18455.40.22.2014 dated July 8, 2014.
Sesuai dengan pasal 3 anggaran dasar
Perusahaan, Perusahaan bergerak dalam
bidang pengangkutan baik domestik maupun
internasional,
terutama
pengangkutan
penumpang, kendaraan, barang dan hewan
dengan kapal laut, bertindak sebagai agen dari
usaha
pelayaran
serta
melaksanakan
pembelian dan penjualan kapal-kapal dan
perlengkapannya. Kegiatan usaha penunjang
dari persereoan adalah sewa-menyewa kapal,
lahan, bangunan, serta kegiatan transportasi
darat dan logistik.
In accordance with article 3 of the Company’s
articles of association, the Company engages
in
both
domestic
and
international
transportation activities, particularly in
transporting passengers, cargoes and
animals by vessels, acts as an agent in the
shipping business and is involved in the
purchase and sale of vessels and related
equipment. Supporting activities of the
Company is leasing of vessels, land,
buildings, and activities of transportation and
logistic.
Kantor pusat Perusahaan berlokasi di Jalan Yos
Sudarso Kavling 33, Jakarta Utara, dengan
kantor cabang di Medan, Surabaya, Makassar,
Bitung, Pontianak, Banjarmasin, Pekanbaru,
Ambon,
Jayapura,
Sorong,
Samarinda,
Manokwari, Tarjun, Palembang. Kapal yang
dioperasikan oleh Perusahaan hanya berlayar
di perairan dalam negeri. Perusahaan mulai
beroperasi secara komersial pada tahun 1988.
The Company’s head office is located at
Jl. Yos Sudarso Kavling 33, North Jakarta
with branches in Medan, Surabaya,
Makassar, Bitung, Pontianak, Banjarmasin,
Pekanbaru, Ambon, Jayapura, Sorong,
Samarinda, Manokwari, Tarjun, Palembang.
The Company’s vessels operate only in
domestic seas. The Company started its
commercial operations in 1988.
Penawaran Umum Efek Ekuitas Perusahaan
b.
Pada tahun 2003, Perusahaan menawarkan
55.000.000 saham dengan nilai nominal
sebesar Rp250 per saham kepada masyarakat
pada harga penawaran sebesar Rp550 per
saham. Penawaran tersebut sesuai dengan
Surat
No.
S-1516/PM/2003
tanggal
25 Juni 2003, yang diterbitkan oleh Ketua
Badan Pengawas Pasar Modal (BAPEPAM).
Selisih lebih antara harga penawaran dengan
nilai
nominal
per
saham,
setelah
memperhitungkan biaya penerbitan saham dan
transaksi selanjutnya yang berkaitan dengan
dividen saham dan saham bonus, dicatat
sebagai “Tambahan Modal Disetor” yang
disajikan sebagai bagian dari Ekuitas pada
laporan
posisi
keuangan
konsolidasian.
Perusahaan
telah
mencatatkan
seluruh
sahamnya di Bursa Efek Indonesia sesuai
dengan Surat Direksi PT Bursa Efek Jakarta
No. S-1155/BEJ-PSJ/07-2003 tanggal 3 Juli
2003.
10
Public offerings of the Company's equity
securities
In 2003, the Company offered 55,000,000
shares with a par value of Rp250 per share to
the public at an offering price of Rp550 per
share. Such offering was in accordance with
Letter
No.
S-1516/PM/2003
dated
June 25, 2003 issued by the Head of the
Capital
Market
Supervisory
Agency
(BAPEPAM). The excess of the share offer
price over the par value per share, net of
stock issuance costs and the subsequent
transactions relating to stock dividend and
bonus shares, was recognized as “Additional
Paid-in Capital”, which is presented under the
Equity section of the consolidated statement
of financial position. The Company has
registered all of its shares in the Indonesia
Stock Exchange in accordance with Letter
No. S-1155/BEJ-PSJ/07-2003 dated July 3,
2003 from the Director of PT Bursa Efek
Jakarta.
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
1.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
1.
Dewan Komisaris dan Direksi, Sekretaris
Perusahaan, Komite Audit serta Karyawan
GENERAL (continued)
c.
Boards
of
Commissioners
Directors,Corporate
Secretary,
Committee and Employees
and
Audit
The composition of the Company’s Boards of
Commissioners and Directors as of
September 30, 2017 and 2016 was as
follows:
Susunan Dewan Komisaris dan Direksi
Perusahaan
pada
tanggal-tanggal
30
September 2017 dan 2016 adalah sebagai
berikut:
30 September 2017/ September 30, 2017
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Direksi
Direktur Utama
Direktur
Direktur
Direktur Independen
DIrektur Independen
Sekretaris Perusahaan
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Wong Chau Lin
Edward Simangunsong
Alfred Natsir
Board of Directors
President Director
Director
Director
Independent Director
Independent Director
Harto Khusumo
Sutikno Khusumo
Ganny Zheng
Teddy Arief Setiawan
Harry Haryanto
Marthalia Vigita
Corporate Secretary
30 September 2016/ September 30, 2016
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Direksi
Direktur Utama
Direktur
Direktur
DIrektur Independen
Sekretaris Perusahaan
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Wong Chau Lin
Edward Simangunsong
Alfred Natsir
Harto Khusumo
Faty Khusumo
Ganny Zheng
Teddy Arief Setiawan
Board of Directors
President Director
Director
Director
Independent Director
Marthalia Vigita
Corporate Secretary
The composition of the Company’s Audit
Committee as of September 30, 2017 and
2016 was follows:
Susunan Komite Audit Perusahaan pada
tanggal-tanggal 30 September 2017 dan 2016
adalah sebagai berikut:
30 September 2017 dan 2016/ September 30, 2017 and 2016
Komite Audit
Ketua
Anggota
Anggota
Jumlah renumerasi Dewan Komisaris, Direksi
dan Manajemen Kunci pada tanggal 30
September 2017 dan 31 Desember 2016 adalah
sebagai berikut :
Imbalan Kerja Jangka Pendek
Imbalan Pascakerja
Jumlah
Audit Committee
Chairman
Member
Member
Edward Simangunsong
Alfred Natsir
Ardi Dharmono
Renumeration of Board of Commissioners,
Directors and Key Management of the
Company as of September 30, 2017 and
December 31, 2016 is as follows:
Sembilan bulan/ Nine Months
2017
2016
Rupiah
Rupiah
4.010.710.906
4.615.450.096
5.968.669.625
5.403.958.100
9.979.380.531
10.019.408.196
----------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------
=====================================
=====================================
11
Short-Term Employee Benefits
Post-Employment Benefits
Total
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
d.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
Perusahaan dan Entitas Anak (selanjutnya
disebut “Kelompok Usaha”) memiliki 454 dan
407 karyawan tetap (tidak diaudit) masingmasing pada tanggal-tanggal 30 September
2017 dan 31 Desember 2016.
As of September 30, 2017 and December 31,
2016, the Company and its Subsidiaries
(collectively referred to hereafter as “the
Group”) had 454 and 407 permanent
employees, respectively (unaudited).
PT Temas Lestari adalah entitas induk langsung
Perusahaan dan juga merupakan entitas induk
terakhir dalam Kelompok Usaha.
PT Temas Lestari is the immediate parent
company of the Company and also the
ultimate parent company of the Group.
Manajemen Kelompok Usaha bertanggung
jawab atas penyusunan laporan keuangan
konsolidasian yang diotorisasi untuk terbit pada
tanggal 27 Oktober 2017.
The management of the Group is responsible
for the preparation of the consolidated
financial statements that were authorized for
issue on October 27, 2017.
Entitas Anak
d.
Pada tanggal 30 September 2017 dan 31
Desember
2016,
perusahaan
telah
mengkonsolidasikan laporan keuangan semua
entitas anak yang dimiliki secara langsung
maupun tidak langsung, sebagai berikut:
Nama entitas anak/
Name of subsidiaries
Lokasi/
Location
Subsidiaries
As of September 30, 2017 and December 31,
2016, the Company has consolidated the
following directly or indirectly owned
subsidiaries:
Kegiatan usaha/
Principal activity
Tahun
beroperasi
secara
komersial/
Start of
commercial
operations
Persentase
Jumlah asset sebelum eliminasi/
kepemilikan/
Total assets before elimination
Percentage
of ownership 30 September2017/ 31 Desember 2016/
September 30, 2017 December 31,2016
Anemi Maritime Co.,Ltd.
(Anemi)
Malta
Jasa penyewaan
petikemas/
Lease of containers
2003
99.99%
496.963.249
545.618.225
PT Temas Pendulum
Nusantara (TPN)
Jakarta
Jasa bongkar muat
dan jasa terkait/
Stevedoring and
other related
services
2002
99,4%
120.158.641.518
148.283.343.683
PT Pelayaran Tirtamas
Express (Tirtamas)
Jakarta
Jasa pelayaran/
Shipping
2003
99,69%
156.946.049.752
158.719.278.360
PT Escorindo Stevedoring
(Escorindo)
Jakarta
Jasa bongkar muat
dan jasa terkait/
Stevedoring and
other related
services
2003
99,67%
182.192.805.370
178.596.270.772
PT Olah Jasa Trisari Andal telah berubah nama
menjadi PT Temas Pendulum Nusantara yang
telah diaktakan dengan Akta Notaris No. 55
tanggal 30 Maret 2017 dengan notaris Myra
Yuwono SH,.
PT Olah Jasa Trisari Andal has changed its
name to PT Temas Pendulum Nusantara
which were notarized under Deeds No. 55 of
Myra Yuwono, SH. in March 30, 2017.
12
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
a.
Dasar
penyajian
konsolidasian
laporan
2.
keuangan
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
a.
Basis of preparation of the consolidated
financial statements
Laporan keuangan konsolidasian telah disusun
dan disajikan sesuai dengan Standar Akuntansi
Keuangan di Indonesia (“SAK”), yang
mencakup Pernyataan Standar Akuntansi
Keuangan (“PSAK”) dan Interpretasi Standar
Akuntansi Keuangan (“ISAK”) yang dikeluarkan
oleh Dewan Standar Akuntansi Keuangan
(“DSAK”) Ikatan Akuntan Indonesia dan
peraturan yang terkait dengan penyajian dan
pengungkapan
laporan
keuangan
yang
dikeluarkan oleh Otoritas Jasa Keuangan
(“OJK”).
The consolidated financial statements have
been prepared and presented in accordance
with
Indonesian
Financial
Accounting
Standards (“SAK”), which comprise the
Statements
of
Financial
Accounting
Standards (“PSAK”) and Interpretations of
Financial Accounting Standards (“ISAK”)
issued by the Financial Accounting Standards
Board (“DSAK”) of the Indonesian Institute of
Accountants and the regulations relating to
financial
statement
presentation
and
disclosures issued by the Otoritas Jasa
Keuangan (“OJK”).
Laporan keuangan konsolidasian disusun
berdasarkan
asas
akrual,
dengan
menggunakan konsep biaya historis, kecuali
untuk beberapa akun tertentu yang disajikan
berdasarkan pengukuran lain sebagaimana
diuraikan dalam kebijakan akuntansi masingmasing akun tersebut.
The consolidated financial statements have
been prepared on the accrual basis, using the
historical cost basis of accounting, except for
certain accounts which are stated on the
bases described in the related accounting
policies for those accounts.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung dan
mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.
The consolidated statement of cash flows is
prepared using the direct method and
presents cash flows classified into operating,
investing and financing activities.
Mata uang pelaporan yang digunakan dalam
penyusunan laporan keuangan konsolidasian
adalah rupiah (Rp), yang juga merupakan mata
uang fungsional Perusahaan dan Entitas Anak
kecuali Anemi Maritime Co. Ltd., yang mata
uang fungsionalnya adalah dollar Amerika
Serikat.
The reporting currency used in the
consolidated financial statements is the
Indonesian rupiah (Rp), which is also the
functional currency of the Company and
Subsidiariesexcept Anemi Maritime Co. Ltd.,
whose functional currency is the U.S.dollar.
13
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
(lanjutan)
b.
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
b.
Prinsip-prinsip konsolidasian
Principles of consolidation
Laporan keuangan konsolidasian terdiri dari
laporan keuangan Perusahaan dan Entitas
Anaknya.
The
consolidated
financial
statements
comprise the financial statements of the
Company and its Subsidiaries.
Pengendalian didapat ketika Perusahaan
terekspos atau memiliki hak atas imbal hasil
variabel dari keterlibatannya dengan investee
dan
memiliki
kemampuan
untuk
mempengaruhi imbal hasil tersebut melalui
kekuasaannya atas investee.
Control is achieved when the Group is
exposed, or has rights, to variable returns from
its involvement with the investee and has the
ability to affect those returns through its power
over the investee.
Secara
spesifik,
Kelompok
Usaha
mengendalikan investee jika dan hanya jika
Kelompok Usaha memiliki seluruh hal berikut
ini:
Specifically, the Group controls an investee if
and only if the Group has:
•
Kekuasaan atas investee (misal, hak yang
ada memberi kemampuan kini untuk
mengarahkan aktivitas relevan investee)
•
•
Eksposur atau hak atas imbal hasil
variabel dari keterlibatannya dengan
investee
Kemampuan
untuk
menggunakan
kekuasaannya atas investee untuk
mempengaruhi jumlah imbal hasil investor
•
•
•
14
Power over the investee (i.e., existing
rights that give it the current ability to
direct the relevant activities of the
investee)
Exposure, or rights, to variable returns
from its involvement with the investee
The ability to use its power over the
investee to affect its returns.
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
(lanjutan)
b. Prinsip-prinsip konsolidasian (lanjutan)
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
b. Principles of consolidation (continued)
Ketika Kelompok Usaha memiliki kurang dari
hak suara mayoritas, Kelompok Usaha dapat
mempertimbangkan semua fakta dan keadaan
yang relevan dalam menilai apakah memiliki
kekuasaan atas investee, termasuk:
When the Group has less than a majority of
the voting or similar rights of an investee, the
Group considers all relevant facts and
circumstances in assessing whether it has
power over an investee, including:
•
•
•
•
Pengaturan kontraktual dengan pemilik
hak suara yang lain
Hak yang timbul dari pengaturan
kontraktual lain
Hak suara dan hak suara potensial
Kelompok Usaha.
•
•
The contractual arrangement with the
other vote holders of the investee
Rights arising from other contractual
arrangements
The Group’s voting rights and potential
voting rights.
Kelompok Usaha menilai kembali apakah
investor mengendalikan investee jika fakta dan
keadaan mengindikasikan adanya perubahan
terhadap satu atau lebih dari tiga elemen
pengendalian. Konsolidasi atas entitasanak
dimulai ketika Kelompok Usaha memiliki
pengendalian atas entitasanak dan berhenti
ketika
Kelompok
Usaha
kehilangan
pengendalian atas entitasanak. Aset, liabilitas,
penghasilan dan beban atas entitasanak yang
diakuisisi atau dilepas selama periode
termasuk dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian
dari tanggal Kelompok Usaha memperoleh
pengendalian
sampai
dengan
tanggal
Kelompok Usaha menghentikan pengendalian
atas entitasanak.
The Group re-assesses whether or not it
controls an investee if facts and circumstances
indicate that there are changes to one or more
of the three elements of control. Consolidation
of a subsidiary begins when the Group obtains
control over the subsidiary and ceases when
the Group loses control of the subsidiary.
Assets, liabilities, income and expenses of a
subsidiary acquired or disposed of during the
period are included in the consolidated
statement of profit or loss and other
comprehensive income from the date the
Group gains control until the date the Group
ceases to control the subsidiary.
Laba atau rugi dan setiap komponen atas
penghasilan komprehensif lain diatribusikan
pada pemegang saham entitas induk
Kelompok Usaha dan pada kepentingan non
pengendali, walaupun hasil di kepentingan non
pengendali mempunyai saldo defisit. Bila
diperlukan, penyesuaian dilakukan pada
laporan keuangan entitas anak agar kebijakan
akuntansinya
sesuai
dengan
kebijakan
akuntansi Kelompok Usaha. Semua aset dan
liabilitas, ekuitas, penghasilan, beban dan arus
kas berkaitan dengan transaksi antar anggota
Kelompok Usaha akan dieliminasi secara
penuh dalam proses konsolidasi.
Profit or loss and each component of other
comprehensive income (OCI) are attributed to
the equity holders of the parent of the Group
and to the non-controlling interests (“NCI”),
even if this results in the NCI having a deficit
balance. When necessary, adjustments are
made to the financial statements of
subsidiaries to bring their accounting policies
in line with the Group’s accounting policies. All
intra-group assets and liabilities, equity,
income, expenses and cash flows relating to
transactions between members of the Group
are eliminated in full on consolidation.
15
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Untuk Periode Sembilan Bulan yang Berakhir pada
30 September 2017 dan 2016
(Disajikan dalam rupiah, kecuali dinyatakan lain)
2.
PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
For Nine Months Period Ended
September 30, 2017 and 2016
(Expressed in rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
(lanjutan)
b. Prinsip-prinsip konsolidasian (lanjutan)
Perubahan kepemilikan di
kehilangan pengendalian,
transaksi ekuitas. Jika
kehilangan pengendalian
maka:
•
•
•
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
b. Principles of consolidation (continued)
entitasanak, tanpa
dihitung sebagai
Kelompok Usaha
atas entitasanak,
A change in the ownership interest of a
subsidiary, without a loss of control, is
accounted for as an equity transaction. If the
Group loses control over a subsidiary, it:
•
menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak
menghentikan pengakuan jumlah tercatat
setiap Kepentingan nonpengendali (KNP)
menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila
ada
•
•
derecognizes
the
assets
(including
goodwill) and liabilities of the subsidiary
derecognizes the carrying amount of any
non-controlling interests
derecognizes the cumulative translation
differences recorded in equity
Perubahan kepemilikan di entitas anak, tanpa
kehilangan pengendalian, dihitung sebagai
transaksi ekuitas. Jika Kelompok Usaha
kehilangan pengendalian atas entitas anak,
maka:
A change in the ownership interest of a
subsidiary, without a loss of control, is
accounted for as an equity transaction. If the
Group loses control over a subsidiary, it:
•
•
•
•
•
•
•
•
menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak
menghentikan pengakuan jumlah tercatat
setiap Kepentingan nonpengendali (KNP)
menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila
ada
mengakui nilai wajar pembayaran yang
diterima
mengakui setiap sisa investasi pada nilai
wajarnya
mengakui
setiap
perbedaan
yang
dihasilkan sebagai keuntungan atau
kerugian dalam laba rugi
mereklasifikasi ke laba rugi proporsi
keuntungan dan kerugian yang telah diakui
sebelumnya
dalam
penghasilan
komprehensif lain atau saldo laba, begitu
pula menjadi persyaratan jika Kelompok
Usaha akan melepas secara langsung aset
atau liabilitas yang terkait.
•
•
derecognizes
the
assets
(including
goodwill) and liabilities of the subsidiary
derecognizes the carrying amount of any
non-controlling interests
derecognizes the cumulative translation
differences recorded in equity
•
recognizes the fair value of the
consideration received
• recognizes the fair value of any investment
retained
• recognizes any surplus or deficit in profit or
loss
•
16
reclassifies
the
parent’s
share