Jakarta, 31 July 2017June 2017 Earnings Release
PT MITRA PINASTHIKA MUSTIKA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN INTERIM KONSOLIDASIAN/
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNI 2017 DAN 2016 (TIDAK DIAUDIT)/
30 JUNE 2017 AND 2016 (UNAUDITED)
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
DAFTAR ISI/CONTENTS
Halaman/Page
SURAT PERNYATAAN DIREKSI TENTANG TANGGUNG JAWAB/
DIRECTORS’ STATEMENT OF RESPONSIBILITY
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016/
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
30 JUNE 2017 AND 31 DECEMBER 2016 -----------------------------------------------------------
1-2
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF
LAIN INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME FOR THE SIX-MONTH PERIODS ENDED
30 JUNE 2017 AND 2016 -----------------------------------------------------------------------------
3-4
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 -------------------------
5-6
LAPORAN ARUS KAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 -------------------------
7
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016,
DAN PERIODE ENAM BULAN YANG BERAKHIR 30 JUNE 2017 DAN 2016/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016,
AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 ------------------------------
8 - 105
PT Dharma Intisawit Nugraha
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016/
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
30 JUNE 2017 AND 31 DECEMBER 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
ASET
Catatan/
Notes
30 Juni/
June 2017
31 Desember/
December 2016
ASET LANCAR
Kas dan setara kas
Piutang usaha
Piutang premi
Piutang pembiayaan konsumen
Piutang sewa pembiayaan
Piutang nonusaha
Persediaan
Investasi di surat berharga
Aset derivatif
Pajak pertambahan nilai dibayar dimuka
Pembayaran dimuka lainnya
Aset yang dimiliki untuk dijual
ASSETS
CURRENT ASSETS
4
5
Cash and cash equivalents
Trade receivables
Premium receivables
Consumer financing receivables
Finance lease receivables
Non-trade receivables
Inventories
Investment in securities
Derivative assets
Prepaid value added tax
Other prepayments
Assets held for sale
1.314.191
855.726
96.710
98.504
615.815
22.145
25.612
103.922
3.132.625
1.285.079
743.662
89.122
1.725.396
614.216
290.803
709.536
19.710
31.628
40.847
139.405
29.180
5.718.584
1.469
939.234
799.658
137.707
130.167
79.425
1.939.151
952.671
55.289
798.145
135.636
45.351
68.398
Premium receivables
Consumer financing receivables
Finance lease receivables
Investments in associates
Guarantee deposits
Reinsurance assets
Derivative assets
Investment in securities
228.368
99.171
3.520.883
1.193.544
14.339
156.695
9.207.641
Refundable income tax
Deferred tax assets
Fixed assets, net
Goodwill
Other intangible assets
Other non-current assets
JUMLAH ASET TIDAK LANCAR
220.413
64.098
3.351.237
769.859
12.856
112.399
6.618.522
TOTAL NON-CURRENT ASSETS
JUMLAH ASET
9.751.147
14.926.225
TOTAL ASSETS
6
7
8
14
JUMLAH ASET LANCAR
ASET TIDAK LANCAR
Piutang premi
Piutang pembiayaan konsumen
Piutang sewa pembiayaan
Investasi pada entitas asosiasi
Deposit jaminan
Aset reasuransi
Aset derivatif
Investasi di surat berharga
Pajak penghasilan yang dapat
dikembalikan
Aset pajak tangguhan
Aset tetap, neto
Goodwill
Aset takberwujud lainnya
Aset tidak lancar lainnya
TOTAL CURRENT ASSETS
NON-CURRENT ASSETS
6
7
10
11
14
9f
12
13a
13b
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
See Notes to the Consolidated Interim Financial Statements,
which form an integral part of these consolidated interim
financial statements.
1
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016 (Lanjutan)/
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
30 JUNE 2017 AND 31 DECEMBER 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
LIABILITAS DAN EKUITAS
Catatan/
Notes
30 Juni/
June 2017
31 Desember/
December 2016
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Utang pajak penghasilan
Utang pajak lainnya
Utang reasuransi
Utang lainnya
Pendapatan ditangguhkan
Estimasi liabilitas klaim
Liabilitas derivatif
Beban akrual
Pinjaman jangka panjang yang jatuh tempo
dalam setahun
JUMLAH LIABILITAS JANGKA
PENDEK
CURRENT LIABILITIES
14
18
87.088
825.668
31.177
42.889
67.600
137.029
65.539
90.825
9.449
142.521
547.043
961.707
43.850
35.212
58.538
304.873
71.949
82.531
38.404
148.999
19
103.903
2.134.734
1.603.688
4.427.840
15
16
9e
9b
17
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang, setelah dikurangi
bagian yang jatuh tempo dalam setahun
Surat utang jangka menengah
Utang obligasi
Liabilitas derivatif
Pendapatan ditangguhkan
Liabilitas pajak tangguhan
Liabilitas imbalan kerja
JUMLAH LIABILITAS JANGKA
PANJANG
19
20
21
14
TOTAL CURRENT LIABILITIES
9f
22
Long-term borrowings, net of
current maturities
Medium term notes
Bonds payable
Derivative liabilities
Unearned income
Deferred tax liabilities
Employee benefits liabilities
132.533
2.679.462
1.347
180.293
23.304
33.425
1.611.695
299.636
2.695.855
15.420
151.996
5.405
70.906
3.050.364
4.850.913
TOTAL NON-CURRENT LIABILITIES
4.654.052
9.278.753
TOTAL LIABILITIES
EKUITAS
JUMLAH LIABILITAS DAN EKUITAS
Short-term bank loans
Trade payables
Income tax payables
Other tax payables
Reinsurance payables
Other payables
Unearned income
Estimated claims liabilities
Derivative liabilities
Accrued expenses
Current maturities
of long-term borrowings
NON-CURRENT LIABILITIES
JUMLAH LIABILITAS
Modal saham dengan nilai nominal
Rp 500 (dalam Rupiah penuh) per saham:
Modal dasar - 10.000.000.000 saham
Modal ditempatkan dan disetor 4.462.963.276 saham
Tambahan modal disetor
Saham tresuri
Komponen ekuitas lainnya
Saldo laba:
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Ekuitas yang dapat diatribusikan kepada
pemilik entitas induk
Kepentingan nonpengendali
JUMLAH EKUITAS
LIABILITIES AND EQUITY
EQUITY
23a
24
23b
32
25
2.231.482
1.470.582
(153.780)
(458.349)
2.231.482
1.468.694
(159.503)
(583.281)
105.298
1.798.071
105.298
1.814.297
4.993.304
103.791
5.097.095
4.876.987
770.485
5.647.472
Share capital at par value of
Rp 500 (in whole Rupiah) per share:
Authorized capital 10,000,000,000 shares
Issued and paid-up capital 4,462,963,276 shares
Additional paid-in capital
Treasury stocks
Other equity components
Retained earnings:
Appropriated
Unappropriated
Equity attributable to owners of
the Company
Non-controlling interests
TOTAL EQUITY
9.751.147
14.926.225
TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
2
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
OPERASI YANG DILANJUTKAN
Pendapatan neto
Biaya pokok pendapatan
26
27
LABA BRUTO
Beban usaha
Pendapatan lainnya
Beban lainnya
28
29
LABA USAHA
Pendapatan keuangan
Biaya keuangan
Bagian atas laba entitas asosiasi
10
LABA SEBELUM PAJAK
Beban pajak penghasilan
9c,9d
LABA BERSIH DARI OPERASI YANG
DILANJUTKAN
LABA DARI OPERASI YANG
DIHENTIKAN SETELAH PAJAK
LABA PERIODE BERJALAN
PENGHASILAN KOMPREHENSIF LAIN,
NETO SETELAH PAJAK PENGHASILAN:
Pos yang tidak akan direklasifikasi ke
laba rugi
Pengukuran kembali
program imbalan pasti
Pos-pos yang akan direklasifikasi ke
laba rugi
Perubahan nilai wajar neto dari lindung nilai
atas arus kas
Lainnya
Jumlah penghasilan komprehensif lain,
setelah pajak penghasilan
JUMLAH PENGHASILAN KOMPREHENSIF
Untuk periode enam bulan
yang berakhir 30 Juni/
For the six-month periods
ended 30 June
2017
2016*
8.348.931
(7.414.371)
CONTINUING OPERATIONS
Net revenues
Cost of revenues
893.476
934.560
GROSS PROFIT
(535.887)
198.236
(34.875)
(560.549)
45.982
(10.493)
520.950
409.500
44.913
(147.769)
6.771
53.698
(172.743)
1.076
424.865
291.531
(112.003)
(103.286)
312.862
188.245
NET PROFIT FROM CONTINUING
OPERATIONS
38.355
382
PROFIT FROM THE DISCONTINUED
OPERATIONS AFTER TAX
351.217
188.627
PROFIT FOR THE PERIOD
7.708.406
(6.814.930)
34
301
12.668
70.174
(643)
143.031
(621)
69.832
155.078
421.049
343.705
*Disajikan kembali (lihat Catatan 3t)
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
Operating expenses
Other income
Other expenses
OPERATING PROFIT
Finance income
Finance costs
Share of profit of associates
PROFIT BEFORE TAX
Income tax expense
OTHER COMPREHENSIVE INCOME, NET
OF INCOME TAX:
Item that will not be reclassified to
profit or loss
Remeasurements of
defined benefit liability
Items that will be reclassified to
profit or loss
Net changes in fair value of
cash flows hedges
Other
Total other comprehensive income,
net of income tax
TOTAL COMPREHENSIVE INCOME
*As restated (see Note 3t)
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
3
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
CONSOLIDATED INTERIM STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
LABA YANG DAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
323.034
28.183
351.217
JUMLAH PENGHASILAN
KOMPREHENSIF YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
LABA PER SAHAM (DALAM RUPIAH
PENUH)
LABA PER SAHAM DARI OPERASI
YANG DILANJUTKAN
(DALAM RUPIAH PENUH)
Untuk periode enam bulan
yang berakhir 30 Juni/
For the six-month periods
ended 30 June
2017
2016*
179.987
8.640
188.627
PROFIT ATTRIBUTABLE TO:
Owners of the Company
Non-controlling interests
TOTAL COMPREHENSIVE
INCOME ATTRIBUTABLE TO:
Owners of the Company
Non-controlling interests
396.943
24.106
421.049
328.938
14.767
343.705
75
42
BASIC EARNING PER SHARE (IN
WHOLE RUPIAH)
42
BASIC EANING PER SHARE FROM
CONTINUING OPERATIONS
(IN WHOLE RUPIAH)
31
31
*Disajikan kembali (lihat Catatan 3t)
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
66
*As restated (see Note 3t)
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
4
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
Saldo per 31 Desember 2015
Laba periode berjalan
Penghasilan komprehensif lain, setelah pajak
penghasilan
Saham tresuri
Dividen kas dibagikan oleh entitas anak
kepada kepentingan nonpengendali
Kompensasi berbasis saham
Dividen kas
Lainnya
Saldo per 30 Juni 2016
23b
22
23c
Diatribusikan kepada pemilik entitas induk/Attributable to owners of the Company
Saldo laba/Retained earnings
Tambahan
Saham
Komponen
Telah
Belum
Modal saham/ modal disetor/
tresuri/
ekuitas lainnya/
ditentukan
ditentukan
Share
Additional
Treasury
Other equity
penggunaannya/ penggunaannya/
Capital
paid-in capital
stocks
components
Appropriated
Unappropriated
2.231.482
1.466.851
(143.628)
-
-
-
-
-
(20.570)
2.231.482
1.466.851
(164.198)
Jumlah/
Total
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah
ekuitas/
Total equity
105.298
1.533.898
4.591.153
749.094
5.340.247
Balance as of 31 December 2015
-
-
179.987
179.987
8.640
188.627
138.460
-
-
10.491
-
148.951
(20.570)
6.127
-
155.078
(20.570)
8.715
(72.868)
305
4.835.673
(6)
746
764.601
(6)
8.715
(72.868)
1.051
5.600.274
Profit for the period
Other comprehensive income, net of
income tax:
Treasury stocks
Cash dividends distributed by subsidiaries to
non-controlling interest
Share-based compensation
Cash dividends
Others
(602.748)
8.715
(683)
(456.256)
Lihat Catatan atas Laporan Keuangan Interim Konsolidasian, yang merupakan bagian tidak terpisahkan dari laporan keuangan
interim konsolidasian ini.
105.298
(72.868)
988
1.652.496)
Balance as of 30 June 2016
See Notes to the Consolidated Interim Financial Statements, which form an integral part of these consolidated interim
financial statements.
5
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
Saldo per 31 Desember 2016
Laba periode berjalan
Penghasilan komprehensif lain, setelah
pajak penghasilan
Saham tresuri
Kompensasi berbasis saham
Dividen kas
Pelepasan operasi yang dihentikan
Lainnya
Saldo per 30 Juni 2017
22
23c
Diatribusikan kepada pemilik entitas induk/Attributable to owners of the Company
Saldo laba/Retained earnings
Tambahan
Saham
Komponen
Telah
Belum
Modal saham/ modal disetor/
tresuri/
ekuitas lainnya/
ditentukan
ditentukan
Share
Additional
Treasury
Other equity
penggunaannya/ penggunaannya/
capital
paid-in capital
stocks
components
Appropriated
Unappropriated
2.231.482
1.468.694
-
-
2.231.482
1.888
1.470.582
(159.503 )
5.723
(153.780 )
(583.281)
73.518
7.514
51.268
(7.368)
(458.349)
Lihat Catatan atas Laporan Keuangan Interim Konsolidasian, yang merupakan bagian tidak terpisahkan dari laporan keuangan
interim konsolidasian ini.
Jumlah/
Total
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah
ekuitas/
Total equity
105.298
1.814.297
4.876.987
770.485
5.647.472
Balance as of 31 December 2016
-
323.034
323.034
28.183
351.217
391
(107.584)
(232.067)
1.798.071
73.909
7.611
7.514
(107.584 )
(180.799 )
(7.368 )
4.993.304
(4.077)
(690.792)
(8)
103.791
69.832
7.611
7.514
(107.584)
(871.591)
(7.376)
5.097.095
Profit for the period
Other comprehensive income, net of
income tax
Treasury stocks
Share-based compensation
Cash dividends
Disposal of discontinued operations
Others
105.298
Balance as of 30 June 2017
See Notes to the Consolidated Interim Financial Statements, which form an integral part of these consolidated interim
financial statements.
6
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Untuk periode enam bulan
yang berakhir 30 Juni/
For the six-month periods
ended 30 June
2017
2016
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas untuk aktivitas operasi lainnya
Pembayaran kas kepada karyawan
Penerimaan bunga
Pembayaran bunga
Pembayaran pajak penghasilan
Kas neto dari aktivitas operasi
7.563.929
(6.729.573)
8.448.802
(7.371.977)
(192.960)
(191.093)
44.913
(140.745)
(111.763)
242.708
(336.425)
(197.125)
54.458
(174.570)
(109.501)
313.662
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Cash payments to suppliers
Cash payments for other operating
activities
Cash payments to employees
Receipts of interest
Payments of interest
Payments of income tax
Net cash from operating activities
(236.443)
(49.560)
CASH FLOWS FROM
INVESTING ACTIVITIES
Acquisition of fixed assets and other
non-current assets
Advances for purchases of fixed assets
ARUS KAS DARI AKTIVITAS
INVESTASI
Perolehan aset tetap dan aset tidak lancar lainnya
Uang muka pembelian aset tetap
Penerimaan dari penjualan aset yang dimiliki
untuk dijual
Penerimaan dari penjualan aset tetap
Perolehan surat berharga
Penerimaan dari pelepasan entitas anak
Akuisisi bagian kepemilikan nonpengendali
pada entitas anak
Kas neto dari (digunakan untuk) aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari utang bank jangka pendek
Pembayaran utang bank jangka pendek
Penerimaan dari pinjaman jangka panjang
Pembayaran pinjaman jangka panjang
Pembayaran dividen
Dividen kas dibagikan oleh entitas anak
kepada kepentingan nonpengendali
Dividen dari entitas asosiasi
Penerimaan dari penjualan saham tresuri
Perolehan saham tresuri
Kas neto digunakan untuk aktivitas pendanaan
Kenaikan (penurunan) neto kas dan
setara kas
(153.640)
(10.075)
47.150
84.607
(13.498)
452.731
407.275
Proceeds from sales of assets held for sale
Proceeds from sales of fixed assets
Acquisition of securities
Proceeds from disposal of subsidiaries
Acquisition of non-controlling interests
(2)
share in subsidiaries
(267.556) Net cash from (used in) investing activities
18.153
296
-
2.075.046
(2.535.001)
68.667
(46.658)
(107.584)
3.037.884
(3.063.280)
1.500
(58.455)
(72.868)
(9)
7.610
(537.929)
(6)
216
(20.570)
(175.579)
112.054
(129.473)
Kas dan setara kas, awal periode
Perubahan neto kas dan setara kas
dari operasi yang dihentikan
1.285.079
Kas dan setara kas, akhir periode
1.314.191
(82.942)
Lihat Catatan atas Laporan Keuangan Interim Konsolidasian,
yang merupakan bagian tidak terpisahkan dari laporan
keuangan interim konsolidasian ini.
1.483.587
385.314
1.739.428
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term bank loans
Repayments of short-term bank loans
Proceeds from long-term borrowings
Repayments of long-term borrowings
Dividend payments
Cash dividend distributed by subsidiaries
to non-controlling interests
Dividend from associates
Proceeds from sale of treasury stocks
Acquisition of treasury stocks
Net cash used in financing activities
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents,
beginning of period
Net changes in cash and cash
equivalents from discontinued operations
Cash and cash equivalents,
end of period
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
7
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
1. UMUM
a.
Pendirian dan informasi lain Perseroan
a.
1.GENERAL
Establishment and other information of the Company
PT Mitra Pinasthika Mustika Tbk (“Perseroan”)
didirikan berdasarkan akta notaris Ny. Rukmasanti
Hardjasatya, SH., di Jakarta No. 2 tanggal
2 November 1987 dan diubah dengan akta No. 6
tanggal 1 Juli 1988; akta-akta ini disetujui
berdasarkan keputusan Menteri Kehakiman No. C27013.HT.01.01 Th 88 tanggal 11 Agustus 1988,
didaftarkan di Kepaniteraan Pengadilan Negeri
Jakarta Utara dengan No. 241/Leg/1988 tanggal
29 Agustus 1988, dan diumumkan dalam Tambahan
No. 1025 pada Berita Negara No. 77 tanggal
23 September 1988.
PT Mitra Pinasthika Mustika Tbk (the “Company”) was
established by deed of notary public Mrs. Rukmasanti
Hardjasatya, SH., Jakarta No. 2 dated 2 November 1987
and amanded with deed No. 6 dated 1 July 1988; these
deeds were approved by Decree of Minister of Justice
under No. C2-7013.HT.01.01 Th 88 dated 11 August
1988, registered at the North Jakarta District Court under
No. 241/Leg/1988 on 29 August 1988, and published in
Supplement No. 1025 to the State of Gazette No. 77 on
23 September 1988.
Anggaran Dasar Perseroan telah beberapa kali
mengalami perubahan, perubahan selanjutnya
dilakukan dengan akta notaris Jose Dima Satria, SH.,
M.Kn., No. 17 tanggal 15 Februari 2013 antara lain
mengenai, perubahan status Perseroan dari semula
perusahaan tertutup menjadi perusahaan terbuka,
perubahan nama Perseroan menjadi PT Mitra
Pinasthika Mustika Tbk, peningkatan modal dasar
menjadi Rp 5.000.000, perubahan nilai nominal
saham dari sebesar Rp 1.000.000 (Rupiah penuh)
menjadi sebesar Rp 500 (Rupiah penuh), penerbitan
saham baru setelah penawaran umum perdana saham
biasa untuk pemegang obligasi konversi, dan
perubahan Anggaran Dasar Perseroan untuk
disesuaikan dengan Peraturan Pasar Modal.
Perubahan tersebut telah disetujui oleh Menteri
Hukum dan Hak Asasi Manusia No. AHU07271.AH.01.02.Tahun 2013 tanggal 19 Februari
2013 dan diumumkan dalam Tambahan No. 80720
pada Berita Negara No. 48 tanggal 14 Juni 2013.
The Company’s Articles of Association have been amended
several times, further amendment was effected by deed of
notary public Jose Dima Satria, SH., M.Kn., No. 17 dated
15 February 2013, concerning among others, the change of
the Company’s status from private company to a public
company, the change of the Company’s name to PT Mitra
Pinasthika Mustika Tbk, the increase of authorized share
capital stock to Rp 5,000,000, the change of the nominal
value of shares from Rp 1,000,000 (whole Rupiah) to
Rp 500 (whole Rupiah) per share, issuance of new common
shares after the initial public offering to convertible bonds
holders, and the changes in the Company’s Articles of
Association to comply with the Capital Market Regulation.
The amendment was approved by Decree of the Minister of
Justice and Human Rights No. AHU-07271.AH.01.02.Tahun
2013 dated 19 February 2013, and published in Supplement
No. 80720 to the State of Gazette No.48 dated 14 June
2013.
Perubahan terakhir dilakukan dengan akta notaris
Jose Dima Satria, SH., M.Kn., No. 13 tanggal 8 Juni
2015 antara lain mengenai perubahan anggota Dewan
Komisaris dan Direksi dan perubahan Anggaran
Dasar Perseroan untuk disesuaikan dengan Peraturan
Pasar Modal. Perubahan tersebut telah mendapatkan
Penerimaan Pemberitahuan Perubahan Anggaran
Dasar dan Perubahan Data Perseroan dari Menteri
Hukum dan Hak Asasi Manusia No. AHUAH.01.03-0942965 dan No.AHU-AH.01.03-0942966
tanggal 17 Juni 2015.
The latest amendment was effected by deed of notary public
Jose Dima Satria, SH., M.Kn., No. 13 dated 8 June 2015,
concerning changes in the tenure of the Board of
Commissioners and Directors and changes in the
Company’s Articles of Association in order to comply with
the Capital Market Regulation. The Minister of Justice and
Human Rights has acknowledged the receipt of the
Company’s notification regarding the changes of articles of
association and Company’s data through letters No. AHUAH.01.03-0942965 and No. AHU-AH.01.03-0942966 dated
17 June 2015.
8
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
1. UMUM (Lanjutan)
a.
Pendirian dan informasi lain Perseroan
(Lanjutan)
a.
1.GENERAL (Continued)
Establishment and other information of the Company
(Continued)
Perseroan bergerak dalam bidang, baik secara
langsung maupun tidak langsung melalui entitas
anaknya, distribusi sepeda motor dengan merek
Honda di wilayah Jawa Timur dan Nusa Tenggara
Timur, penjualan eceran kendaraan bermotor roda
empat dengan merek Nissan dan Datsun, penyewaan
kendaraan, pabrikasi minyak pelumas dan asuransi
kerugian. Perseroan memulai operasi komersial sejak
1988.
The Company is engaged in, either directly or indirectly
through its subsidiaries, distribution of motorcycles under
Honda brand in East Java and East Nusa Tenggara areas,
four-wheel vehicle retail sales under Nissan and Datsun
brands, vehicle rental, production of oil lubricants and
general insurance. The Company commenced its
commercial operations in 1988.
Kantor Perseroan beralamat di Lippo Kuningan,
lantai 26, Jl. H.R. Rasuna Said Kav. B-12, Kuningan,
Jakarta 12940.
The Company’s office is located at Lippo Kuningan, 26th
floor, Jl. H.R. Rasuna Said Kav. B-12, Kuningan, Jakarta
12940.
Pemegang saham mayoritas Perseroan, PT Saratoga
Investama Sedaya Tbk, memiliki entitas anak dan
afiliasi di Indonesia dan luar negeri.
The Company’s majority shareholder, PT Saratoga
Investama Sedaya Tbk, has subsidiaries and affiliates in
Indonesia and overseas.
Laporan keuangan interim konsolidasian disetujui
untuk diterbitkan oleh Direktur pada tanggal
26 Juli 2017.
The consolidated interim financial statements were
approved for issuance by the Directors on 26 July 2017.
b. Penawaran umum perdana saham Perseroan
Pada tanggal 20 Mei 2013, Perseroan memperoleh
Surat Pernyataan Efektif No. S-136/D.04/2013 dari
Otoritas Jasa Keuangan (“OJK”) untuk melakukan
penawaran umum perdana saham biasa atas nama
sejumlah 970.000.000 saham dengan nilai nominal
Rp 500 (dalam Rupiah penuh) per saham kepada
masyarakat melalui Bursa Efek Indonesia (“BEI”).
Saham tersebut ditawarkan dengan harga Rp 1.500
(dalam Rupiah penuh) per saham.
b.
The Company’s initial public offering
On 20 May 2013, the Company obtained Effective
Statement Letter No. S-136/D.04/2013 from the Financial
Services Authority of Indonesia (“OJK”) to conduct an
initial public offering (“IPO”) of 970,000,000 common
shares with par value of Rp 500 (in whole Rupiah) per
share through the Indonesia Stock Exchange (“BEI”).
The shares were offered at a price of Rp 1,500 (in whole
Rupiah) per share.
9
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
c.
1.GENERAL (Continued)
1. UMUM (Lanjutan)
c.
Struktur grup
Perseroan memiliki kepemilikan secara langsung dan
tidak langsung di entitas anak berikut:
Group structure
The Company has direct and indirect ownerships in the
following subsidiaries:
Tahun
dimulainya
operasi
komersial/
Year of
commencing
commercial
operations
Periode
pelaporan dari
laporan
keuangan/
Reporting
period of
financial
statements
Penyewaan
kendaraan/
Vehicle rental
2008
30 Juni/
June
99,99
99,99
2.772.348
2.976.164
Jakarta
Penjualan sepeda
motor dan
komponen
pendukung/
Sales of motorcycle
and its supporting
components
2011
30 Juni/
June
99,99
99,99
1.759.816
1.747.552
PT Federal Karyatama
(“FKT”)
Tangerang
Pabrikasi dan
pengemasan minyak
pelumas/
Manufacturing and
packaging of oil
lubricant
1988
30 Juni/
June
100,00
100,00
1.181.893
1.144.630
PT Asuransi Mitra
Pelindung Mustika
(“AMPM”)
Jakarta
Asuransi kerugian/
General insurance
2012
30 Juni/
June
56,87
56,87
690.393
594.081
Entitas anak/
Subsidiary
Domisili/
Domicile
Kepemilikan langsung/Direct ownership
PT Mitra Pinasthika Mustika
Tangerang
Rent (“MPMR”)
PT Mitra Pinasthika Mulia
(“MP Mulia”)
Jenis usaha/
Nature of business
Persentase kepemilikan efektif/
Percentage of effective ownership
30 Juni/
31 Desember/
June 2017
December 2016
Jumlah aset sebelum eliminasi/
Total assets before elimination
30 Juni/
31 Desember/
June 2017
December 2016
PT Mitra Pinasthika Mustika
Auto
(“MPM AUTO”)
Tangerang
Penjualan kendaraan
roda empat dan
komponen
pendukung/
Sales of four-wheel
vehicles and its
supporting
components
2013
30 Juni/
June
100,00
100,00
612.751
723.069
PT Mitra Pinastika Mustika
Mobil (“Mobil”)
Jakarta
Perdagangan
kendaraan bermotor
baru dan bekas dan
komponen
pendukung/ Trading
of new and used
motor vehicles and
supporting
components
2014
30 Juni/
June
100,00
100,00
4.183
2.045
PT Mitra Pinasthika Mustika
Finance (“MPMF”) 2)
Jakarta
Pembiayaan
konsumen, sewa
guna usaha dan anjak
piutang/Consumer
financing, leasing
and factoring
1994
30 Juni/
June
40,00
60,00
Tidak
dikonsolidasi/
Not
consolidated
5.730.552
10
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
c.
c. Group structure (Continued)
Struktur grup (Lanjutan)
Entitas anak/
Subsidiary
MPM Global Pte. Ltd.
(“MPM Global”)
1.GENERAL (Continued)
1. UMUM (Lanjutan)
Tahun
dimulainya
operasi
komersial/
Year of
commencing
commercial
operations
Periode
pelaporan dari
laporan
keuangan/
Reporting
period of
financial
statements
Domisili/
Domicile
Jenis usaha/
Nature of business
Persentase kepemilikan efektif/
Percentage of effective ownership
30 Juni/
31 Desember/
June 2017
December 2016
Jumlah aset sebelum eliminasi/
Total assets before elimination
30 Juni/
31 Desember/
June 2017
December 2016
Singapura/
Singapore
Keuangan - Didirikan
sehubungan dengan
penerbitan obligasi
(Catatan 22)/
Finance Established in
connection with
bonds issuance
(Note 22)
2014
30 Juni/
June
100,00
100,00
2.523.345
2.528.817
PT Putra Mustika Prima
(“PMP”)
Jakarta
Distribusi minyak
pelumas/Distribution
of oil lubricant
2015
30 Juni/
June
100,00
100,00
113.606
122.070
PT Ananta Cipta Tama
(“ACT”)1)
Jakarta
Investasi, konsultasi
manajemen dan
layanan konsultasi/
Investment,
management
consulting and
advisory services
2016
30 Juni/
June
100,00
100,00
3.645
5.201
1991
30 Juni/
June
99,99
99,99
199.118
213.221
Kepemilikan tidak langsung melalui/Indirect ownership through MPMR
PT Grahamitra Lestarijaya
Jakarta
Penyewaan
(“GML”)
kendaraan/Vehicle
rent
PT Surya Anugerah
Kencana (“SAK”)
Jakarta
Penyewaan
kendaraan/Vehicle
rent
2000
30 Juni/
June
100,00
100,00
152.496
164.492
PT Balai Lelang Asta Nara
Jaya (“BLN”)
Tangerang
Jasa lelang/Auction
services
2013
30 Juni/
June
100,00
100,00
28.077
21.175
PT MPM Oto (“MPMO”)
Jakarta
Perdagangan umum
dan kendaraan
bermotor, jasa dan
agen perwakilan/
General and motor
vehicle trading,
service and agency
2009
30 Juni/
June
100,00
100,00
1.398
2.093
Layanan jasa alih
daya/Outsourcing
services
2013
30 Juni/
June
100,00
100,00
98.785
80.611
Jasa pengurusan
transportasi darat,
laut dan udara, jasa
lainnya (kecuali
jasa di bidang
hukum dan pajak),
perdagangan, dan
perbengkelan/
Land, sea and air
freight forwarding
service, other
services (except tax
and law), trading
and workshop
2017
30 Juni/
June
100,00
100,00
499.500
-
30 Juni/
June
100,00
100,00
2.690.051
2.707.505
PT Dayakarya Solusi Sejati
(“DSS”)
PT Mitra Pinasthika
Mustika Logistik
(“MPM Logistik”) 3)
Tangerang
Jakarta
Kepemilikan tidak langsung melalui/Indirect ownership through MPM Global
MPM Excelsior Pte. Ltd.
Singapura/
Keuangan –
2014
(“MPM Excelsior”)
Singapore
Didirikan
sehubungan dengan
penerbitan obligasi
(Catatan 22)/
Finance –
Established in
connection with
bonds issuance
(Note 22)
11
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
c.
1.GENERAL (Continued)
1. UMUM (Lanjutan)
c. Group structure (Continued)
Struktur grup (Lanjutan)
Perseroan dan entitas anak secara kolektif disebut
sebagai “Grup”.
The Company and subsidiaries are collectively referred to
as the “Group”.
Grup memiliki empat segmen operasi yang dibagi
menjadi dua kategori sebagai berikut:
The Group has four reportable segments divided to two
categories as follows:
Entitas anak/Subsidiary
Diluar jasa keuangan:
Distribusi
Consumer parts
Servis otomotif
Jasa keuangan
1)
2)
3)
Non-financial services:
Distribution
Consumer parts
Automotive services
Financial services
MPM Marketing Sales Operation, MP Mulia, MPM AUTO, Mobil
FKT, PMP
MPMR, GML, SAK, BLN, MPMO, DSS, MPM Logistik
AMPM
1)
Pada tanggal 16 Mei 2016, ACT didirikan dengan penyetoran
modal senilai Rp 5.000.
Pada bulan Mei 2017, Perseroan menjual kepemilikan sahamnya
atas MPMF sebesar 20%.
Pada tahun 2017, MPM Logistik didirikan dengan penyetoran
modal senilai Rp 500.
d. Komisaris, direksi, komite audit dan karyawan
Susunan anggota komisaris, direksi dan komite audit
Perseroan per 30 Juni 2017 dan 31 Desember 2016
adalah sebagai berikut:
2)
3)
d.
On 16 May 2016, ACT was incorporated by capital injections of
Rp 5,000.
In May 2017, the Company sold its share ownership at MPMF of 20%.
In 2017, MPM Logistik was incorporated by capital injections of
Rp 500.
Commissioners,
employees
directors,
audit
committee
and
The members of the Company’s commissioners, directors
and audit committee as of 30 June 2017 and 31 December
2016 were as follows:
30 Juni/
June 2017
31 Desember/
December 2016
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Edwin Soeryadjaya
Lee Chul Joo
Danny Walla
Tossin Himawan
Istama Tatang Siddharta
Simon Halim
Edwin Soeryadjaya
Lee Chul Joo
Danny Walla
Tossin Himawan
Istama Tatang Siddharta
Simon Halim
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Direksi
Direktur Utama
Direktur
Direktur
Direktur
Direktur (tidak terafiliasi)
Rudy Halim
Troy Parwata
Agung Cahyadi Kusumo
Andi Esfandiari
Titien Supeno
Rudy Halim
Troy Parwata
Agung Cahyadi Kusumo
Andi Esfandiari
Titien Supeno
Directors
President Director
Director
Director
Director
Director (non affiliated)
Komite audit
Ketua
Anggota
Anggota
Istama Tatang Siddharta
Kurniawan Tedjo
Simon Halim
Istama Tatang Siddharta
Kurniawan Tedjo
Simon Halim
Audit committee
Chairman
Member
Member
Sekretaris Perseroan
Kepala Unit Audit Internal
1)
Troy Parwata
-
Berhenti di 1 Januari 2017
Per tanggal 30 Juni 2017 dan 31 Desember 2016,
karyawan tetap Grup masing-masing sebanyak 2.808
karyawan (tidak diaudit) dan 4.165 karyawan (tidak
diaudit).
Troy Parwata
Henny Soetio 1)
1)
Corporate Secretary
Head of the Internal Audit Unit
Resigned on 1 January 2017
As of 30 June 2017 and 31 December 2016, the Group’s
permanent employees were 2,808 employees (unaudited)
and 4,165 employees (unaudited), respectively.
12
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
2.
2. BASIS OF PREPARATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS
DASAR PENYUSUNAN
LAPORAN KEUANGAN KONSOLIDASIAN
a.
Pernyataan kepatuhan
a.
The consolidated interim financial statements have been
prepared and presented in accordance with Indonesian
Financial Accounting Standards (“SAK”) and the
Bapepam-LK Regulation No. VIII.G.7 regarding
Financial Statements Presentation Guidelines.
Laporan keuangan interim konsolidasian disusun dan
disajikan berdasarkan Standar Akuntansi Keuangan
di Indonesia (“SAK”) dan Peraturan Bapepam-LK
No. VIII.G.7 mengenai Pedoman Penyajian Laporan
Keuangan.
b. Prinsip konsolidasi
Statement of compliance
b.
Basis of consolidation
Laporan keuangan konsolidasian merupakan
konsolidasian dari laporan keuangan interim
Perseroan dengan laporan keuangan interim entitas
anak (Catatan 1c).
The consolidated financial statements represent the
consolidation of the interim financial statements of the
Company with the interim financial statements of its
subsidiaries (Note 1c).
Entitas anak dikonsolidasi sejak tanggal Perseroan
memperoleh pengendalian secara efektif dan tidak
lagi dikonsolidasi sejak tanggal pengendalian
tersebut tidak lagi dimiliki.
Subsidiaries are consolidated from the date on which the
Company obtains effective control, and are no longer
consolidated from the date such control ceases.
Suatu pengendalian atas entitas anak dianggap ada
bilamana Perseroan terekspos terhadap, atau
memiliki hak atas, imbal hasil variabel dari
keterlibatannya dengan entitas anak dan memiliki
kemampuan untuk mempengaruhi imbal hasil
tersebut melalui kekuasaannya atas entitas anak.
Perseroan akan menilai kembali apakah masih
memiliki kendali jika ada perubahan atas satu atau
lebih unsur pengendalian. Ini termasuk situasi
dimana hak protektif yang dimiliki (seperti yang
dihasilkan dari hubungan pinjaman) menjadi
substantif dan mengakibatkan Perseroan memiliki
kekuasaan atas suatu entitas.
Control over an investee is presumed to exist if the
Company is exposed to, 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.
The Company reassesses whether it still has control if
there are changes to one or more of the elements of the
control. This includes circumstances in which protective
rights held (e.g. those resulting from a lending
relationship) become substantive and lead to the Company
having power over an entity.
Kebijakan akuntansi yang digunakan dalam
penyusunan laporan keuangan konsolidasian telah
diterapkan secara konsisten oleh Grup.
The accounting policies adopted in the consolidated
financial statements have been consistenly applied by the
Group.
Saldo dan transaksi signifikan antar perusahaan,
termasuk penghasilan dan beban, dieliminasi secara
penuh. Keuntungan dan kerugian hasil dari transaksi
antar perusahaan yang belum direalisasi, dieliminasi
dalam laporan keuangan konsolidasian.
Significant intercompany balances and transactions,
including income and expenses, are eliminated in full.
Unrealized gains and losses resulting from intercompany
transactions are eliminated in the consolidated financial
statements.
13
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
2.
2. BASIS OF PREPARATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
DASAR PENYUSUNAN
LAPORAN KEUANGAN KONSOLIDASIAN
(Lanjutan)
b. Prinsip konsolidasi (Lanjutan)
c.
b.
Basis of consolidation (Continued)
Bila pengendalian atas suatu entitas diperoleh dalam
periode berjalan, hasil usaha entitas tersebut
dimasukkan dalam laporan keuangan konsolidasian
sejak
tanggal
pengendalian
dimulai.
Bila
pengendalian berakhir dalam periode berjalan, hasil
usaha entitas tersebut dimasukkan ke dalam laporan
keuangan interim konsolidasian untuk periode
dimana pengendalian masih berlangsung.
Where control of an entity is obtained during a financial
period, its results are included in the consolidated
financial statements from the date on which control
commences. Where control ceases during a financial
period, its results are included in the consolidated interim
financial statements for the part of the period during
which control still existed.
Perubahan
yang
mempengaruhi
persentase
kepemilikan dan ekuitas entitas anak disajikan
sebagai selisih transaksi dengan pihak nonpengendali
dalam bagian ekuitas pada laporan posisi keuangan
interim konsolidasian.
Changes affecting the percentage of ownership and equity
of subsidiaries are presented as difference in value arising
from transactions with non-controlling interests within the
equity section of the consolidated interim statement of
financial position.
Kepentingan nonpengendali diakui pada tanggal
kombinasi bisnis yang selanjutnya disesuaikan
dengan proporsi atas perubahan ekuitas entitas anak.
Non-controlling interests is recognized at the date of
business combination and adjusted by proportion of
changes in equity of subsidiaries.
Kepentingan nonpengendali disajikan pada bagian
ekuitas dalam laporan posisi keuangan interim
konsolidasian, terpisah dari ekuitas yang dapat
diatribusikan kepada pemilik entitas induk. Laba atau
rugi dan setiap komponen pendapatan komprehensif
lain diatribusikan kepada pemilik entitas induk dan
kepada kepentingan nonpengendali berdasarkan
proporsi kepemilikan.
Non-controlling interests is presented in the consolidated
interim statement of financial position within equity,
separately from the equity attributable to the owners of the
Company. Profit or loss and each component of other
comprehensive income are attributed to the owners of the
Company and to the non-controlling interests based on the
ownership interest proportionally.
Selisih lebih antara harga perolehan dan bagian
Perseroan atas nilai wajar aset neto entitas anak yang
diakuisisi yang dapat diidentifikasikan dibukukan
sebagai goodwill. Goodwill tidak diamortisasi dan
diuji penurunan nilai setiap tahunnya.
The excess of the acquisition cost of the Company’s
proportionate share in the underlying fair value of an
acquired subsidiary’s identifiable net assets is recognized
as goodwill. Goodwill is not amortized and is tested for
impairment annually.
Laporan arus kas
Laporan arus kas interim konsolidasian menyajikan
perubahan dalam kas dan setara kas dari aktivitas
operasi, investasi dan pendanaan disusun dengan
metode langsung.
c.
Statement of cash flows
The consolidated interim statement of cash flows presents
the changes in cash and cash equivalents from operating,
investing and financing activities, and is prepared using
the direct method.
14
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
2.
2. BASIS OF PREPARATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
DASAR PENYUSUNAN
LAPORAN KEUANGAN KONSOLIDASIAN
(Lanjutan)
d. Dasar pengukuran
d.
Basis of measurement
The consolidated interim financial statements are
prepared on the accrual basis using the historical cost
concept, except where the accounting standards require
fair value measurement.
Laporan keuangan interim konsolidasian disusun atas
dasar akrual dengan menggunakan konsep nilai
historis, kecuali dimana standar akuntansi
mensyaratkan pengukuran pada nilai wajar.
e.
Mata uang fungsional dan penyajian
Laporan keuangan interim konsolidasian disajikan
dalam Rupiah, yang merupakan mata uang
fungsional Perseroan termasuk entitas anak, kecuali
MPM Global dan MPM Excelsior, yang mata uang
fungsionalnya adalah Dolar Amerika Serikat. Semua
informasi keuangan yang disajikan dalam Rupiah
telah dibulatkan ke dalam jutaan terdekat.
Untuk keperluan konsolidasi interim aset dan
liabilitas MPM Global dan MPM Excelsior
dijabarkan ke dalam Rupiah dengan menggunakan
kurs yang berlaku pada tanggal pelaporan.
Pendapatan dan beban dijabarkan
dengan
menggunakan kurs yang berlaku pada tanggal
transaksi, sedangkan transaksi ekuitas dijabarkan
dengan menggunakan kurs historis. Selisih yang
timbul dari hasil penjabaran diakui di penghasilan
komprehensif lain.
e.
Functional and presentation currency
The consolidated interim financial statements are
presented in Rupiah, which is the functional currency of
the Company including subsidiaries, except for MPM
Global and MPM Excelsior, the functional currency of
which is the US Dollar. All financial information
presented in Rupiah has been rounded to the nearest
million.
For interim consolidation purposes, MPM Global and
MPM Excelsior’s assets and liabilities are translated into
Rupiah using the exchange rates prevailing at the reporting
dates. Revenues and expenses are translated using the
exchange rates prevailing at transaction dates, while equity
transactions are translated using the historical rates. The
resulting translation adjustment is recognized in other
comprehensive income.
f.
Penggunaan pertimbangan, estimasi dan asumsi
Penyusunan laporan keuangan interim konsolidasian
sesuai dengan SAK mengharuskan manajemen untuk
membuat pertimbangan, estimasi dan asumsi yang
mempengaruhi penerapan kebijakan akuntansi dan
jumlah aset, liabilitas, pendapatan dan beban. Walaupun
estimasi tersebut berdasarkan pemahaman terbaik
manajemen atas kejadian dan kegiatan terkini, hasil
aktual dapat berbeda dari nilai yang telah di estimasi.
Estimasi dan asumsi yang mendasarinya ditinjau
secara berkesinambungan. Perubahan terhadap
estimasi akuntansi diakui secara prospektif.
Informasi
mengenai
asumsi
dan
estimasi
ketidakpastian yang memiliki risiko signifikan
terjadinya penyesuaian yang material dalam satu
tahun kedepan termasuk didalam catatan atas laporan
keuangan interim konsolidasian berikut ini:
f.
Use of judgments, estimates and assumptions
The preparation of consolidated interim financial
statements in conformity with SAK requires management to
make judgments, estimates and assumptions that affect the
application of accounting policies and the reported
amounts of assets, liabilities, income and expenses.
Although those estimates are based on management’s best
knowledge of current events and activities, actual results
may differ from the estimated amounts.
Estimates and underlying assumptions are reviewed on an
ongoing basis. Revisions to accounting estimates are
recognized prospectively.
Information
about
assumptions
and
estimation
uncertainties that have a significant risk of resulting in a
material adjustment within the next financial year are
included in the following notes of the consolidated interim
financial statements:
Catatan 6: Piutang pembiayaan konsumen
Note 6: Consumer financing receivables
Catatan 7: Piutang sewa pembiayaan
Note 7: Finance lease receivables
Catatan 8: Persediaan
Note 8: Inventories
Catatan 9: Pemanfaatan rugi pajak
Note 9:Utilization of tax losses
Catatan 13: Asumsi utama yang digunakan dalam
proyeksi arus kas terdiskonto untuk tujuan uji
penurunan nilai goodwill
Note 13: Key assumptions used in the discounted cash
flows projections for the purpose of impairment testing
on goodwill
Catatan 22: Pengukuran kewajiban imbalan pasti
Note 22: Measurement of defined benefits o
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN INTERIM KONSOLIDASIAN/
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNI 2017 DAN 2016 (TIDAK DIAUDIT)/
30 JUNE 2017 AND 2016 (UNAUDITED)
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
DAFTAR ISI/CONTENTS
Halaman/Page
SURAT PERNYATAAN DIREKSI TENTANG TANGGUNG JAWAB/
DIRECTORS’ STATEMENT OF RESPONSIBILITY
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016/
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
30 JUNE 2017 AND 31 DECEMBER 2016 -----------------------------------------------------------
1-2
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF
LAIN INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME FOR THE SIX-MONTH PERIODS ENDED
30 JUNE 2017 AND 2016 -----------------------------------------------------------------------------
3-4
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 -------------------------
5-6
LAPORAN ARUS KAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 -------------------------
7
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016,
DAN PERIODE ENAM BULAN YANG BERAKHIR 30 JUNE 2017 DAN 2016/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016,
AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 ------------------------------
8 - 105
PT Dharma Intisawit Nugraha
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016/
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
30 JUNE 2017 AND 31 DECEMBER 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
ASET
Catatan/
Notes
30 Juni/
June 2017
31 Desember/
December 2016
ASET LANCAR
Kas dan setara kas
Piutang usaha
Piutang premi
Piutang pembiayaan konsumen
Piutang sewa pembiayaan
Piutang nonusaha
Persediaan
Investasi di surat berharga
Aset derivatif
Pajak pertambahan nilai dibayar dimuka
Pembayaran dimuka lainnya
Aset yang dimiliki untuk dijual
ASSETS
CURRENT ASSETS
4
5
Cash and cash equivalents
Trade receivables
Premium receivables
Consumer financing receivables
Finance lease receivables
Non-trade receivables
Inventories
Investment in securities
Derivative assets
Prepaid value added tax
Other prepayments
Assets held for sale
1.314.191
855.726
96.710
98.504
615.815
22.145
25.612
103.922
3.132.625
1.285.079
743.662
89.122
1.725.396
614.216
290.803
709.536
19.710
31.628
40.847
139.405
29.180
5.718.584
1.469
939.234
799.658
137.707
130.167
79.425
1.939.151
952.671
55.289
798.145
135.636
45.351
68.398
Premium receivables
Consumer financing receivables
Finance lease receivables
Investments in associates
Guarantee deposits
Reinsurance assets
Derivative assets
Investment in securities
228.368
99.171
3.520.883
1.193.544
14.339
156.695
9.207.641
Refundable income tax
Deferred tax assets
Fixed assets, net
Goodwill
Other intangible assets
Other non-current assets
JUMLAH ASET TIDAK LANCAR
220.413
64.098
3.351.237
769.859
12.856
112.399
6.618.522
TOTAL NON-CURRENT ASSETS
JUMLAH ASET
9.751.147
14.926.225
TOTAL ASSETS
6
7
8
14
JUMLAH ASET LANCAR
ASET TIDAK LANCAR
Piutang premi
Piutang pembiayaan konsumen
Piutang sewa pembiayaan
Investasi pada entitas asosiasi
Deposit jaminan
Aset reasuransi
Aset derivatif
Investasi di surat berharga
Pajak penghasilan yang dapat
dikembalikan
Aset pajak tangguhan
Aset tetap, neto
Goodwill
Aset takberwujud lainnya
Aset tidak lancar lainnya
TOTAL CURRENT ASSETS
NON-CURRENT ASSETS
6
7
10
11
14
9f
12
13a
13b
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
See Notes to the Consolidated Interim Financial Statements,
which form an integral part of these consolidated interim
financial statements.
1
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016 (Lanjutan)/
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
30 JUNE 2017 AND 31 DECEMBER 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
LIABILITAS DAN EKUITAS
Catatan/
Notes
30 Juni/
June 2017
31 Desember/
December 2016
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Utang pajak penghasilan
Utang pajak lainnya
Utang reasuransi
Utang lainnya
Pendapatan ditangguhkan
Estimasi liabilitas klaim
Liabilitas derivatif
Beban akrual
Pinjaman jangka panjang yang jatuh tempo
dalam setahun
JUMLAH LIABILITAS JANGKA
PENDEK
CURRENT LIABILITIES
14
18
87.088
825.668
31.177
42.889
67.600
137.029
65.539
90.825
9.449
142.521
547.043
961.707
43.850
35.212
58.538
304.873
71.949
82.531
38.404
148.999
19
103.903
2.134.734
1.603.688
4.427.840
15
16
9e
9b
17
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang, setelah dikurangi
bagian yang jatuh tempo dalam setahun
Surat utang jangka menengah
Utang obligasi
Liabilitas derivatif
Pendapatan ditangguhkan
Liabilitas pajak tangguhan
Liabilitas imbalan kerja
JUMLAH LIABILITAS JANGKA
PANJANG
19
20
21
14
TOTAL CURRENT LIABILITIES
9f
22
Long-term borrowings, net of
current maturities
Medium term notes
Bonds payable
Derivative liabilities
Unearned income
Deferred tax liabilities
Employee benefits liabilities
132.533
2.679.462
1.347
180.293
23.304
33.425
1.611.695
299.636
2.695.855
15.420
151.996
5.405
70.906
3.050.364
4.850.913
TOTAL NON-CURRENT LIABILITIES
4.654.052
9.278.753
TOTAL LIABILITIES
EKUITAS
JUMLAH LIABILITAS DAN EKUITAS
Short-term bank loans
Trade payables
Income tax payables
Other tax payables
Reinsurance payables
Other payables
Unearned income
Estimated claims liabilities
Derivative liabilities
Accrued expenses
Current maturities
of long-term borrowings
NON-CURRENT LIABILITIES
JUMLAH LIABILITAS
Modal saham dengan nilai nominal
Rp 500 (dalam Rupiah penuh) per saham:
Modal dasar - 10.000.000.000 saham
Modal ditempatkan dan disetor 4.462.963.276 saham
Tambahan modal disetor
Saham tresuri
Komponen ekuitas lainnya
Saldo laba:
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Ekuitas yang dapat diatribusikan kepada
pemilik entitas induk
Kepentingan nonpengendali
JUMLAH EKUITAS
LIABILITIES AND EQUITY
EQUITY
23a
24
23b
32
25
2.231.482
1.470.582
(153.780)
(458.349)
2.231.482
1.468.694
(159.503)
(583.281)
105.298
1.798.071
105.298
1.814.297
4.993.304
103.791
5.097.095
4.876.987
770.485
5.647.472
Share capital at par value of
Rp 500 (in whole Rupiah) per share:
Authorized capital 10,000,000,000 shares
Issued and paid-up capital 4,462,963,276 shares
Additional paid-in capital
Treasury stocks
Other equity components
Retained earnings:
Appropriated
Unappropriated
Equity attributable to owners of
the Company
Non-controlling interests
TOTAL EQUITY
9.751.147
14.926.225
TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
2
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
OPERASI YANG DILANJUTKAN
Pendapatan neto
Biaya pokok pendapatan
26
27
LABA BRUTO
Beban usaha
Pendapatan lainnya
Beban lainnya
28
29
LABA USAHA
Pendapatan keuangan
Biaya keuangan
Bagian atas laba entitas asosiasi
10
LABA SEBELUM PAJAK
Beban pajak penghasilan
9c,9d
LABA BERSIH DARI OPERASI YANG
DILANJUTKAN
LABA DARI OPERASI YANG
DIHENTIKAN SETELAH PAJAK
LABA PERIODE BERJALAN
PENGHASILAN KOMPREHENSIF LAIN,
NETO SETELAH PAJAK PENGHASILAN:
Pos yang tidak akan direklasifikasi ke
laba rugi
Pengukuran kembali
program imbalan pasti
Pos-pos yang akan direklasifikasi ke
laba rugi
Perubahan nilai wajar neto dari lindung nilai
atas arus kas
Lainnya
Jumlah penghasilan komprehensif lain,
setelah pajak penghasilan
JUMLAH PENGHASILAN KOMPREHENSIF
Untuk periode enam bulan
yang berakhir 30 Juni/
For the six-month periods
ended 30 June
2017
2016*
8.348.931
(7.414.371)
CONTINUING OPERATIONS
Net revenues
Cost of revenues
893.476
934.560
GROSS PROFIT
(535.887)
198.236
(34.875)
(560.549)
45.982
(10.493)
520.950
409.500
44.913
(147.769)
6.771
53.698
(172.743)
1.076
424.865
291.531
(112.003)
(103.286)
312.862
188.245
NET PROFIT FROM CONTINUING
OPERATIONS
38.355
382
PROFIT FROM THE DISCONTINUED
OPERATIONS AFTER TAX
351.217
188.627
PROFIT FOR THE PERIOD
7.708.406
(6.814.930)
34
301
12.668
70.174
(643)
143.031
(621)
69.832
155.078
421.049
343.705
*Disajikan kembali (lihat Catatan 3t)
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
Operating expenses
Other income
Other expenses
OPERATING PROFIT
Finance income
Finance costs
Share of profit of associates
PROFIT BEFORE TAX
Income tax expense
OTHER COMPREHENSIVE INCOME, NET
OF INCOME TAX:
Item that will not be reclassified to
profit or loss
Remeasurements of
defined benefit liability
Items that will be reclassified to
profit or loss
Net changes in fair value of
cash flows hedges
Other
Total other comprehensive income,
net of income tax
TOTAL COMPREHENSIVE INCOME
*As restated (see Note 3t)
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
3
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
CONSOLIDATED INTERIM STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
LABA YANG DAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
323.034
28.183
351.217
JUMLAH PENGHASILAN
KOMPREHENSIF YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
LABA PER SAHAM (DALAM RUPIAH
PENUH)
LABA PER SAHAM DARI OPERASI
YANG DILANJUTKAN
(DALAM RUPIAH PENUH)
Untuk periode enam bulan
yang berakhir 30 Juni/
For the six-month periods
ended 30 June
2017
2016*
179.987
8.640
188.627
PROFIT ATTRIBUTABLE TO:
Owners of the Company
Non-controlling interests
TOTAL COMPREHENSIVE
INCOME ATTRIBUTABLE TO:
Owners of the Company
Non-controlling interests
396.943
24.106
421.049
328.938
14.767
343.705
75
42
BASIC EARNING PER SHARE (IN
WHOLE RUPIAH)
42
BASIC EANING PER SHARE FROM
CONTINUING OPERATIONS
(IN WHOLE RUPIAH)
31
31
*Disajikan kembali (lihat Catatan 3t)
Lihat Catatan atas Laporan Keuangan Interim
Konsolidasian, yang merupakan bagian tidak terpisahkan
dari laporan keuangan interim konsolidasian ini.
66
*As restated (see Note 3t)
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
4
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
Saldo per 31 Desember 2015
Laba periode berjalan
Penghasilan komprehensif lain, setelah pajak
penghasilan
Saham tresuri
Dividen kas dibagikan oleh entitas anak
kepada kepentingan nonpengendali
Kompensasi berbasis saham
Dividen kas
Lainnya
Saldo per 30 Juni 2016
23b
22
23c
Diatribusikan kepada pemilik entitas induk/Attributable to owners of the Company
Saldo laba/Retained earnings
Tambahan
Saham
Komponen
Telah
Belum
Modal saham/ modal disetor/
tresuri/
ekuitas lainnya/
ditentukan
ditentukan
Share
Additional
Treasury
Other equity
penggunaannya/ penggunaannya/
Capital
paid-in capital
stocks
components
Appropriated
Unappropriated
2.231.482
1.466.851
(143.628)
-
-
-
-
-
(20.570)
2.231.482
1.466.851
(164.198)
Jumlah/
Total
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah
ekuitas/
Total equity
105.298
1.533.898
4.591.153
749.094
5.340.247
Balance as of 31 December 2015
-
-
179.987
179.987
8.640
188.627
138.460
-
-
10.491
-
148.951
(20.570)
6.127
-
155.078
(20.570)
8.715
(72.868)
305
4.835.673
(6)
746
764.601
(6)
8.715
(72.868)
1.051
5.600.274
Profit for the period
Other comprehensive income, net of
income tax:
Treasury stocks
Cash dividends distributed by subsidiaries to
non-controlling interest
Share-based compensation
Cash dividends
Others
(602.748)
8.715
(683)
(456.256)
Lihat Catatan atas Laporan Keuangan Interim Konsolidasian, yang merupakan bagian tidak terpisahkan dari laporan keuangan
interim konsolidasian ini.
105.298
(72.868)
988
1.652.496)
Balance as of 30 June 2016
See Notes to the Consolidated Interim Financial Statements, which form an integral part of these consolidated interim
financial statements.
5
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Catatan/
Notes
Saldo per 31 Desember 2016
Laba periode berjalan
Penghasilan komprehensif lain, setelah
pajak penghasilan
Saham tresuri
Kompensasi berbasis saham
Dividen kas
Pelepasan operasi yang dihentikan
Lainnya
Saldo per 30 Juni 2017
22
23c
Diatribusikan kepada pemilik entitas induk/Attributable to owners of the Company
Saldo laba/Retained earnings
Tambahan
Saham
Komponen
Telah
Belum
Modal saham/ modal disetor/
tresuri/
ekuitas lainnya/
ditentukan
ditentukan
Share
Additional
Treasury
Other equity
penggunaannya/ penggunaannya/
capital
paid-in capital
stocks
components
Appropriated
Unappropriated
2.231.482
1.468.694
-
-
2.231.482
1.888
1.470.582
(159.503 )
5.723
(153.780 )
(583.281)
73.518
7.514
51.268
(7.368)
(458.349)
Lihat Catatan atas Laporan Keuangan Interim Konsolidasian, yang merupakan bagian tidak terpisahkan dari laporan keuangan
interim konsolidasian ini.
Jumlah/
Total
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah
ekuitas/
Total equity
105.298
1.814.297
4.876.987
770.485
5.647.472
Balance as of 31 December 2016
-
323.034
323.034
28.183
351.217
391
(107.584)
(232.067)
1.798.071
73.909
7.611
7.514
(107.584 )
(180.799 )
(7.368 )
4.993.304
(4.077)
(690.792)
(8)
103.791
69.832
7.611
7.514
(107.584)
(871.591)
(7.376)
5.097.095
Profit for the period
Other comprehensive income, net of
income tax
Treasury stocks
Share-based compensation
Cash dividends
Disposal of discontinued operations
Others
105.298
Balance as of 30 June 2017
See Notes to the Consolidated Interim Financial Statements, which form an integral part of these consolidated interim
financial statements.
6
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS INTERIM KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016/
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS
FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
Untuk periode enam bulan
yang berakhir 30 Juni/
For the six-month periods
ended 30 June
2017
2016
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas untuk aktivitas operasi lainnya
Pembayaran kas kepada karyawan
Penerimaan bunga
Pembayaran bunga
Pembayaran pajak penghasilan
Kas neto dari aktivitas operasi
7.563.929
(6.729.573)
8.448.802
(7.371.977)
(192.960)
(191.093)
44.913
(140.745)
(111.763)
242.708
(336.425)
(197.125)
54.458
(174.570)
(109.501)
313.662
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Cash payments to suppliers
Cash payments for other operating
activities
Cash payments to employees
Receipts of interest
Payments of interest
Payments of income tax
Net cash from operating activities
(236.443)
(49.560)
CASH FLOWS FROM
INVESTING ACTIVITIES
Acquisition of fixed assets and other
non-current assets
Advances for purchases of fixed assets
ARUS KAS DARI AKTIVITAS
INVESTASI
Perolehan aset tetap dan aset tidak lancar lainnya
Uang muka pembelian aset tetap
Penerimaan dari penjualan aset yang dimiliki
untuk dijual
Penerimaan dari penjualan aset tetap
Perolehan surat berharga
Penerimaan dari pelepasan entitas anak
Akuisisi bagian kepemilikan nonpengendali
pada entitas anak
Kas neto dari (digunakan untuk) aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari utang bank jangka pendek
Pembayaran utang bank jangka pendek
Penerimaan dari pinjaman jangka panjang
Pembayaran pinjaman jangka panjang
Pembayaran dividen
Dividen kas dibagikan oleh entitas anak
kepada kepentingan nonpengendali
Dividen dari entitas asosiasi
Penerimaan dari penjualan saham tresuri
Perolehan saham tresuri
Kas neto digunakan untuk aktivitas pendanaan
Kenaikan (penurunan) neto kas dan
setara kas
(153.640)
(10.075)
47.150
84.607
(13.498)
452.731
407.275
Proceeds from sales of assets held for sale
Proceeds from sales of fixed assets
Acquisition of securities
Proceeds from disposal of subsidiaries
Acquisition of non-controlling interests
(2)
share in subsidiaries
(267.556) Net cash from (used in) investing activities
18.153
296
-
2.075.046
(2.535.001)
68.667
(46.658)
(107.584)
3.037.884
(3.063.280)
1.500
(58.455)
(72.868)
(9)
7.610
(537.929)
(6)
216
(20.570)
(175.579)
112.054
(129.473)
Kas dan setara kas, awal periode
Perubahan neto kas dan setara kas
dari operasi yang dihentikan
1.285.079
Kas dan setara kas, akhir periode
1.314.191
(82.942)
Lihat Catatan atas Laporan Keuangan Interim Konsolidasian,
yang merupakan bagian tidak terpisahkan dari laporan
keuangan interim konsolidasian ini.
1.483.587
385.314
1.739.428
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term bank loans
Repayments of short-term bank loans
Proceeds from long-term borrowings
Repayments of long-term borrowings
Dividend payments
Cash dividend distributed by subsidiaries
to non-controlling interests
Dividend from associates
Proceeds from sale of treasury stocks
Acquisition of treasury stocks
Net cash used in financing activities
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents,
beginning of period
Net changes in cash and cash
equivalents from discontinued operations
Cash and cash equivalents,
end of period
See Notes to the Consolidated Interim Financial
Statements, which form an integral part of these
consolidated interim financial statements.
7
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
1. UMUM
a.
Pendirian dan informasi lain Perseroan
a.
1.GENERAL
Establishment and other information of the Company
PT Mitra Pinasthika Mustika Tbk (“Perseroan”)
didirikan berdasarkan akta notaris Ny. Rukmasanti
Hardjasatya, SH., di Jakarta No. 2 tanggal
2 November 1987 dan diubah dengan akta No. 6
tanggal 1 Juli 1988; akta-akta ini disetujui
berdasarkan keputusan Menteri Kehakiman No. C27013.HT.01.01 Th 88 tanggal 11 Agustus 1988,
didaftarkan di Kepaniteraan Pengadilan Negeri
Jakarta Utara dengan No. 241/Leg/1988 tanggal
29 Agustus 1988, dan diumumkan dalam Tambahan
No. 1025 pada Berita Negara No. 77 tanggal
23 September 1988.
PT Mitra Pinasthika Mustika Tbk (the “Company”) was
established by deed of notary public Mrs. Rukmasanti
Hardjasatya, SH., Jakarta No. 2 dated 2 November 1987
and amanded with deed No. 6 dated 1 July 1988; these
deeds were approved by Decree of Minister of Justice
under No. C2-7013.HT.01.01 Th 88 dated 11 August
1988, registered at the North Jakarta District Court under
No. 241/Leg/1988 on 29 August 1988, and published in
Supplement No. 1025 to the State of Gazette No. 77 on
23 September 1988.
Anggaran Dasar Perseroan telah beberapa kali
mengalami perubahan, perubahan selanjutnya
dilakukan dengan akta notaris Jose Dima Satria, SH.,
M.Kn., No. 17 tanggal 15 Februari 2013 antara lain
mengenai, perubahan status Perseroan dari semula
perusahaan tertutup menjadi perusahaan terbuka,
perubahan nama Perseroan menjadi PT Mitra
Pinasthika Mustika Tbk, peningkatan modal dasar
menjadi Rp 5.000.000, perubahan nilai nominal
saham dari sebesar Rp 1.000.000 (Rupiah penuh)
menjadi sebesar Rp 500 (Rupiah penuh), penerbitan
saham baru setelah penawaran umum perdana saham
biasa untuk pemegang obligasi konversi, dan
perubahan Anggaran Dasar Perseroan untuk
disesuaikan dengan Peraturan Pasar Modal.
Perubahan tersebut telah disetujui oleh Menteri
Hukum dan Hak Asasi Manusia No. AHU07271.AH.01.02.Tahun 2013 tanggal 19 Februari
2013 dan diumumkan dalam Tambahan No. 80720
pada Berita Negara No. 48 tanggal 14 Juni 2013.
The Company’s Articles of Association have been amended
several times, further amendment was effected by deed of
notary public Jose Dima Satria, SH., M.Kn., No. 17 dated
15 February 2013, concerning among others, the change of
the Company’s status from private company to a public
company, the change of the Company’s name to PT Mitra
Pinasthika Mustika Tbk, the increase of authorized share
capital stock to Rp 5,000,000, the change of the nominal
value of shares from Rp 1,000,000 (whole Rupiah) to
Rp 500 (whole Rupiah) per share, issuance of new common
shares after the initial public offering to convertible bonds
holders, and the changes in the Company’s Articles of
Association to comply with the Capital Market Regulation.
The amendment was approved by Decree of the Minister of
Justice and Human Rights No. AHU-07271.AH.01.02.Tahun
2013 dated 19 February 2013, and published in Supplement
No. 80720 to the State of Gazette No.48 dated 14 June
2013.
Perubahan terakhir dilakukan dengan akta notaris
Jose Dima Satria, SH., M.Kn., No. 13 tanggal 8 Juni
2015 antara lain mengenai perubahan anggota Dewan
Komisaris dan Direksi dan perubahan Anggaran
Dasar Perseroan untuk disesuaikan dengan Peraturan
Pasar Modal. Perubahan tersebut telah mendapatkan
Penerimaan Pemberitahuan Perubahan Anggaran
Dasar dan Perubahan Data Perseroan dari Menteri
Hukum dan Hak Asasi Manusia No. AHUAH.01.03-0942965 dan No.AHU-AH.01.03-0942966
tanggal 17 Juni 2015.
The latest amendment was effected by deed of notary public
Jose Dima Satria, SH., M.Kn., No. 13 dated 8 June 2015,
concerning changes in the tenure of the Board of
Commissioners and Directors and changes in the
Company’s Articles of Association in order to comply with
the Capital Market Regulation. The Minister of Justice and
Human Rights has acknowledged the receipt of the
Company’s notification regarding the changes of articles of
association and Company’s data through letters No. AHUAH.01.03-0942965 and No. AHU-AH.01.03-0942966 dated
17 June 2015.
8
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
1. UMUM (Lanjutan)
a.
Pendirian dan informasi lain Perseroan
(Lanjutan)
a.
1.GENERAL (Continued)
Establishment and other information of the Company
(Continued)
Perseroan bergerak dalam bidang, baik secara
langsung maupun tidak langsung melalui entitas
anaknya, distribusi sepeda motor dengan merek
Honda di wilayah Jawa Timur dan Nusa Tenggara
Timur, penjualan eceran kendaraan bermotor roda
empat dengan merek Nissan dan Datsun, penyewaan
kendaraan, pabrikasi minyak pelumas dan asuransi
kerugian. Perseroan memulai operasi komersial sejak
1988.
The Company is engaged in, either directly or indirectly
through its subsidiaries, distribution of motorcycles under
Honda brand in East Java and East Nusa Tenggara areas,
four-wheel vehicle retail sales under Nissan and Datsun
brands, vehicle rental, production of oil lubricants and
general insurance. The Company commenced its
commercial operations in 1988.
Kantor Perseroan beralamat di Lippo Kuningan,
lantai 26, Jl. H.R. Rasuna Said Kav. B-12, Kuningan,
Jakarta 12940.
The Company’s office is located at Lippo Kuningan, 26th
floor, Jl. H.R. Rasuna Said Kav. B-12, Kuningan, Jakarta
12940.
Pemegang saham mayoritas Perseroan, PT Saratoga
Investama Sedaya Tbk, memiliki entitas anak dan
afiliasi di Indonesia dan luar negeri.
The Company’s majority shareholder, PT Saratoga
Investama Sedaya Tbk, has subsidiaries and affiliates in
Indonesia and overseas.
Laporan keuangan interim konsolidasian disetujui
untuk diterbitkan oleh Direktur pada tanggal
26 Juli 2017.
The consolidated interim financial statements were
approved for issuance by the Directors on 26 July 2017.
b. Penawaran umum perdana saham Perseroan
Pada tanggal 20 Mei 2013, Perseroan memperoleh
Surat Pernyataan Efektif No. S-136/D.04/2013 dari
Otoritas Jasa Keuangan (“OJK”) untuk melakukan
penawaran umum perdana saham biasa atas nama
sejumlah 970.000.000 saham dengan nilai nominal
Rp 500 (dalam Rupiah penuh) per saham kepada
masyarakat melalui Bursa Efek Indonesia (“BEI”).
Saham tersebut ditawarkan dengan harga Rp 1.500
(dalam Rupiah penuh) per saham.
b.
The Company’s initial public offering
On 20 May 2013, the Company obtained Effective
Statement Letter No. S-136/D.04/2013 from the Financial
Services Authority of Indonesia (“OJK”) to conduct an
initial public offering (“IPO”) of 970,000,000 common
shares with par value of Rp 500 (in whole Rupiah) per
share through the Indonesia Stock Exchange (“BEI”).
The shares were offered at a price of Rp 1,500 (in whole
Rupiah) per share.
9
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
c.
1.GENERAL (Continued)
1. UMUM (Lanjutan)
c.
Struktur grup
Perseroan memiliki kepemilikan secara langsung dan
tidak langsung di entitas anak berikut:
Group structure
The Company has direct and indirect ownerships in the
following subsidiaries:
Tahun
dimulainya
operasi
komersial/
Year of
commencing
commercial
operations
Periode
pelaporan dari
laporan
keuangan/
Reporting
period of
financial
statements
Penyewaan
kendaraan/
Vehicle rental
2008
30 Juni/
June
99,99
99,99
2.772.348
2.976.164
Jakarta
Penjualan sepeda
motor dan
komponen
pendukung/
Sales of motorcycle
and its supporting
components
2011
30 Juni/
June
99,99
99,99
1.759.816
1.747.552
PT Federal Karyatama
(“FKT”)
Tangerang
Pabrikasi dan
pengemasan minyak
pelumas/
Manufacturing and
packaging of oil
lubricant
1988
30 Juni/
June
100,00
100,00
1.181.893
1.144.630
PT Asuransi Mitra
Pelindung Mustika
(“AMPM”)
Jakarta
Asuransi kerugian/
General insurance
2012
30 Juni/
June
56,87
56,87
690.393
594.081
Entitas anak/
Subsidiary
Domisili/
Domicile
Kepemilikan langsung/Direct ownership
PT Mitra Pinasthika Mustika
Tangerang
Rent (“MPMR”)
PT Mitra Pinasthika Mulia
(“MP Mulia”)
Jenis usaha/
Nature of business
Persentase kepemilikan efektif/
Percentage of effective ownership
30 Juni/
31 Desember/
June 2017
December 2016
Jumlah aset sebelum eliminasi/
Total assets before elimination
30 Juni/
31 Desember/
June 2017
December 2016
PT Mitra Pinasthika Mustika
Auto
(“MPM AUTO”)
Tangerang
Penjualan kendaraan
roda empat dan
komponen
pendukung/
Sales of four-wheel
vehicles and its
supporting
components
2013
30 Juni/
June
100,00
100,00
612.751
723.069
PT Mitra Pinastika Mustika
Mobil (“Mobil”)
Jakarta
Perdagangan
kendaraan bermotor
baru dan bekas dan
komponen
pendukung/ Trading
of new and used
motor vehicles and
supporting
components
2014
30 Juni/
June
100,00
100,00
4.183
2.045
PT Mitra Pinasthika Mustika
Finance (“MPMF”) 2)
Jakarta
Pembiayaan
konsumen, sewa
guna usaha dan anjak
piutang/Consumer
financing, leasing
and factoring
1994
30 Juni/
June
40,00
60,00
Tidak
dikonsolidasi/
Not
consolidated
5.730.552
10
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
c.
c. Group structure (Continued)
Struktur grup (Lanjutan)
Entitas anak/
Subsidiary
MPM Global Pte. Ltd.
(“MPM Global”)
1.GENERAL (Continued)
1. UMUM (Lanjutan)
Tahun
dimulainya
operasi
komersial/
Year of
commencing
commercial
operations
Periode
pelaporan dari
laporan
keuangan/
Reporting
period of
financial
statements
Domisili/
Domicile
Jenis usaha/
Nature of business
Persentase kepemilikan efektif/
Percentage of effective ownership
30 Juni/
31 Desember/
June 2017
December 2016
Jumlah aset sebelum eliminasi/
Total assets before elimination
30 Juni/
31 Desember/
June 2017
December 2016
Singapura/
Singapore
Keuangan - Didirikan
sehubungan dengan
penerbitan obligasi
(Catatan 22)/
Finance Established in
connection with
bonds issuance
(Note 22)
2014
30 Juni/
June
100,00
100,00
2.523.345
2.528.817
PT Putra Mustika Prima
(“PMP”)
Jakarta
Distribusi minyak
pelumas/Distribution
of oil lubricant
2015
30 Juni/
June
100,00
100,00
113.606
122.070
PT Ananta Cipta Tama
(“ACT”)1)
Jakarta
Investasi, konsultasi
manajemen dan
layanan konsultasi/
Investment,
management
consulting and
advisory services
2016
30 Juni/
June
100,00
100,00
3.645
5.201
1991
30 Juni/
June
99,99
99,99
199.118
213.221
Kepemilikan tidak langsung melalui/Indirect ownership through MPMR
PT Grahamitra Lestarijaya
Jakarta
Penyewaan
(“GML”)
kendaraan/Vehicle
rent
PT Surya Anugerah
Kencana (“SAK”)
Jakarta
Penyewaan
kendaraan/Vehicle
rent
2000
30 Juni/
June
100,00
100,00
152.496
164.492
PT Balai Lelang Asta Nara
Jaya (“BLN”)
Tangerang
Jasa lelang/Auction
services
2013
30 Juni/
June
100,00
100,00
28.077
21.175
PT MPM Oto (“MPMO”)
Jakarta
Perdagangan umum
dan kendaraan
bermotor, jasa dan
agen perwakilan/
General and motor
vehicle trading,
service and agency
2009
30 Juni/
June
100,00
100,00
1.398
2.093
Layanan jasa alih
daya/Outsourcing
services
2013
30 Juni/
June
100,00
100,00
98.785
80.611
Jasa pengurusan
transportasi darat,
laut dan udara, jasa
lainnya (kecuali
jasa di bidang
hukum dan pajak),
perdagangan, dan
perbengkelan/
Land, sea and air
freight forwarding
service, other
services (except tax
and law), trading
and workshop
2017
30 Juni/
June
100,00
100,00
499.500
-
30 Juni/
June
100,00
100,00
2.690.051
2.707.505
PT Dayakarya Solusi Sejati
(“DSS”)
PT Mitra Pinasthika
Mustika Logistik
(“MPM Logistik”) 3)
Tangerang
Jakarta
Kepemilikan tidak langsung melalui/Indirect ownership through MPM Global
MPM Excelsior Pte. Ltd.
Singapura/
Keuangan –
2014
(“MPM Excelsior”)
Singapore
Didirikan
sehubungan dengan
penerbitan obligasi
(Catatan 22)/
Finance –
Established in
connection with
bonds issuance
(Note 22)
11
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
c.
1.GENERAL (Continued)
1. UMUM (Lanjutan)
c. Group structure (Continued)
Struktur grup (Lanjutan)
Perseroan dan entitas anak secara kolektif disebut
sebagai “Grup”.
The Company and subsidiaries are collectively referred to
as the “Group”.
Grup memiliki empat segmen operasi yang dibagi
menjadi dua kategori sebagai berikut:
The Group has four reportable segments divided to two
categories as follows:
Entitas anak/Subsidiary
Diluar jasa keuangan:
Distribusi
Consumer parts
Servis otomotif
Jasa keuangan
1)
2)
3)
Non-financial services:
Distribution
Consumer parts
Automotive services
Financial services
MPM Marketing Sales Operation, MP Mulia, MPM AUTO, Mobil
FKT, PMP
MPMR, GML, SAK, BLN, MPMO, DSS, MPM Logistik
AMPM
1)
Pada tanggal 16 Mei 2016, ACT didirikan dengan penyetoran
modal senilai Rp 5.000.
Pada bulan Mei 2017, Perseroan menjual kepemilikan sahamnya
atas MPMF sebesar 20%.
Pada tahun 2017, MPM Logistik didirikan dengan penyetoran
modal senilai Rp 500.
d. Komisaris, direksi, komite audit dan karyawan
Susunan anggota komisaris, direksi dan komite audit
Perseroan per 30 Juni 2017 dan 31 Desember 2016
adalah sebagai berikut:
2)
3)
d.
On 16 May 2016, ACT was incorporated by capital injections of
Rp 5,000.
In May 2017, the Company sold its share ownership at MPMF of 20%.
In 2017, MPM Logistik was incorporated by capital injections of
Rp 500.
Commissioners,
employees
directors,
audit
committee
and
The members of the Company’s commissioners, directors
and audit committee as of 30 June 2017 and 31 December
2016 were as follows:
30 Juni/
June 2017
31 Desember/
December 2016
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Edwin Soeryadjaya
Lee Chul Joo
Danny Walla
Tossin Himawan
Istama Tatang Siddharta
Simon Halim
Edwin Soeryadjaya
Lee Chul Joo
Danny Walla
Tossin Himawan
Istama Tatang Siddharta
Simon Halim
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Direksi
Direktur Utama
Direktur
Direktur
Direktur
Direktur (tidak terafiliasi)
Rudy Halim
Troy Parwata
Agung Cahyadi Kusumo
Andi Esfandiari
Titien Supeno
Rudy Halim
Troy Parwata
Agung Cahyadi Kusumo
Andi Esfandiari
Titien Supeno
Directors
President Director
Director
Director
Director
Director (non affiliated)
Komite audit
Ketua
Anggota
Anggota
Istama Tatang Siddharta
Kurniawan Tedjo
Simon Halim
Istama Tatang Siddharta
Kurniawan Tedjo
Simon Halim
Audit committee
Chairman
Member
Member
Sekretaris Perseroan
Kepala Unit Audit Internal
1)
Troy Parwata
-
Berhenti di 1 Januari 2017
Per tanggal 30 Juni 2017 dan 31 Desember 2016,
karyawan tetap Grup masing-masing sebanyak 2.808
karyawan (tidak diaudit) dan 4.165 karyawan (tidak
diaudit).
Troy Parwata
Henny Soetio 1)
1)
Corporate Secretary
Head of the Internal Audit Unit
Resigned on 1 January 2017
As of 30 June 2017 and 31 December 2016, the Group’s
permanent employees were 2,808 employees (unaudited)
and 4,165 employees (unaudited), respectively.
12
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
2.
2. BASIS OF PREPARATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS
DASAR PENYUSUNAN
LAPORAN KEUANGAN KONSOLIDASIAN
a.
Pernyataan kepatuhan
a.
The consolidated interim financial statements have been
prepared and presented in accordance with Indonesian
Financial Accounting Standards (“SAK”) and the
Bapepam-LK Regulation No. VIII.G.7 regarding
Financial Statements Presentation Guidelines.
Laporan keuangan interim konsolidasian disusun dan
disajikan berdasarkan Standar Akuntansi Keuangan
di Indonesia (“SAK”) dan Peraturan Bapepam-LK
No. VIII.G.7 mengenai Pedoman Penyajian Laporan
Keuangan.
b. Prinsip konsolidasi
Statement of compliance
b.
Basis of consolidation
Laporan keuangan konsolidasian merupakan
konsolidasian dari laporan keuangan interim
Perseroan dengan laporan keuangan interim entitas
anak (Catatan 1c).
The consolidated financial statements represent the
consolidation of the interim financial statements of the
Company with the interim financial statements of its
subsidiaries (Note 1c).
Entitas anak dikonsolidasi sejak tanggal Perseroan
memperoleh pengendalian secara efektif dan tidak
lagi dikonsolidasi sejak tanggal pengendalian
tersebut tidak lagi dimiliki.
Subsidiaries are consolidated from the date on which the
Company obtains effective control, and are no longer
consolidated from the date such control ceases.
Suatu pengendalian atas entitas anak dianggap ada
bilamana Perseroan terekspos terhadap, atau
memiliki hak atas, imbal hasil variabel dari
keterlibatannya dengan entitas anak dan memiliki
kemampuan untuk mempengaruhi imbal hasil
tersebut melalui kekuasaannya atas entitas anak.
Perseroan akan menilai kembali apakah masih
memiliki kendali jika ada perubahan atas satu atau
lebih unsur pengendalian. Ini termasuk situasi
dimana hak protektif yang dimiliki (seperti yang
dihasilkan dari hubungan pinjaman) menjadi
substantif dan mengakibatkan Perseroan memiliki
kekuasaan atas suatu entitas.
Control over an investee is presumed to exist if the
Company is exposed to, 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.
The Company reassesses whether it still has control if
there are changes to one or more of the elements of the
control. This includes circumstances in which protective
rights held (e.g. those resulting from a lending
relationship) become substantive and lead to the Company
having power over an entity.
Kebijakan akuntansi yang digunakan dalam
penyusunan laporan keuangan konsolidasian telah
diterapkan secara konsisten oleh Grup.
The accounting policies adopted in the consolidated
financial statements have been consistenly applied by the
Group.
Saldo dan transaksi signifikan antar perusahaan,
termasuk penghasilan dan beban, dieliminasi secara
penuh. Keuntungan dan kerugian hasil dari transaksi
antar perusahaan yang belum direalisasi, dieliminasi
dalam laporan keuangan konsolidasian.
Significant intercompany balances and transactions,
including income and expenses, are eliminated in full.
Unrealized gains and losses resulting from intercompany
transactions are eliminated in the consolidated financial
statements.
13
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
2.
2. BASIS OF PREPARATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
DASAR PENYUSUNAN
LAPORAN KEUANGAN KONSOLIDASIAN
(Lanjutan)
b. Prinsip konsolidasi (Lanjutan)
c.
b.
Basis of consolidation (Continued)
Bila pengendalian atas suatu entitas diperoleh dalam
periode berjalan, hasil usaha entitas tersebut
dimasukkan dalam laporan keuangan konsolidasian
sejak
tanggal
pengendalian
dimulai.
Bila
pengendalian berakhir dalam periode berjalan, hasil
usaha entitas tersebut dimasukkan ke dalam laporan
keuangan interim konsolidasian untuk periode
dimana pengendalian masih berlangsung.
Where control of an entity is obtained during a financial
period, its results are included in the consolidated
financial statements from the date on which control
commences. Where control ceases during a financial
period, its results are included in the consolidated interim
financial statements for the part of the period during
which control still existed.
Perubahan
yang
mempengaruhi
persentase
kepemilikan dan ekuitas entitas anak disajikan
sebagai selisih transaksi dengan pihak nonpengendali
dalam bagian ekuitas pada laporan posisi keuangan
interim konsolidasian.
Changes affecting the percentage of ownership and equity
of subsidiaries are presented as difference in value arising
from transactions with non-controlling interests within the
equity section of the consolidated interim statement of
financial position.
Kepentingan nonpengendali diakui pada tanggal
kombinasi bisnis yang selanjutnya disesuaikan
dengan proporsi atas perubahan ekuitas entitas anak.
Non-controlling interests is recognized at the date of
business combination and adjusted by proportion of
changes in equity of subsidiaries.
Kepentingan nonpengendali disajikan pada bagian
ekuitas dalam laporan posisi keuangan interim
konsolidasian, terpisah dari ekuitas yang dapat
diatribusikan kepada pemilik entitas induk. Laba atau
rugi dan setiap komponen pendapatan komprehensif
lain diatribusikan kepada pemilik entitas induk dan
kepada kepentingan nonpengendali berdasarkan
proporsi kepemilikan.
Non-controlling interests is presented in the consolidated
interim statement of financial position within equity,
separately from the equity attributable to the owners of the
Company. Profit or loss and each component of other
comprehensive income are attributed to the owners of the
Company and to the non-controlling interests based on the
ownership interest proportionally.
Selisih lebih antara harga perolehan dan bagian
Perseroan atas nilai wajar aset neto entitas anak yang
diakuisisi yang dapat diidentifikasikan dibukukan
sebagai goodwill. Goodwill tidak diamortisasi dan
diuji penurunan nilai setiap tahunnya.
The excess of the acquisition cost of the Company’s
proportionate share in the underlying fair value of an
acquired subsidiary’s identifiable net assets is recognized
as goodwill. Goodwill is not amortized and is tested for
impairment annually.
Laporan arus kas
Laporan arus kas interim konsolidasian menyajikan
perubahan dalam kas dan setara kas dari aktivitas
operasi, investasi dan pendanaan disusun dengan
metode langsung.
c.
Statement of cash flows
The consolidated interim statement of cash flows presents
the changes in cash and cash equivalents from operating,
investing and financing activities, and is prepared using
the direct method.
14
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK/
PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2017 DAN 31 DESEMBER 2016, DAN PERIODE ENAM BULAN BERAKHIR 30 JUNI 2017 DAN 2016 (Lanjutan)/
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 JUNE 2017 AND 31 DECEMBER 2016, AND SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 (Continued)
(Dalam jutaan Rupiah, kecuali dinyatakan khusus/In millions of Rupiah, unless otherwise specified)
2.
2. BASIS OF PREPARATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
DASAR PENYUSUNAN
LAPORAN KEUANGAN KONSOLIDASIAN
(Lanjutan)
d. Dasar pengukuran
d.
Basis of measurement
The consolidated interim financial statements are
prepared on the accrual basis using the historical cost
concept, except where the accounting standards require
fair value measurement.
Laporan keuangan interim konsolidasian disusun atas
dasar akrual dengan menggunakan konsep nilai
historis, kecuali dimana standar akuntansi
mensyaratkan pengukuran pada nilai wajar.
e.
Mata uang fungsional dan penyajian
Laporan keuangan interim konsolidasian disajikan
dalam Rupiah, yang merupakan mata uang
fungsional Perseroan termasuk entitas anak, kecuali
MPM Global dan MPM Excelsior, yang mata uang
fungsionalnya adalah Dolar Amerika Serikat. Semua
informasi keuangan yang disajikan dalam Rupiah
telah dibulatkan ke dalam jutaan terdekat.
Untuk keperluan konsolidasi interim aset dan
liabilitas MPM Global dan MPM Excelsior
dijabarkan ke dalam Rupiah dengan menggunakan
kurs yang berlaku pada tanggal pelaporan.
Pendapatan dan beban dijabarkan
dengan
menggunakan kurs yang berlaku pada tanggal
transaksi, sedangkan transaksi ekuitas dijabarkan
dengan menggunakan kurs historis. Selisih yang
timbul dari hasil penjabaran diakui di penghasilan
komprehensif lain.
e.
Functional and presentation currency
The consolidated interim financial statements are
presented in Rupiah, which is the functional currency of
the Company including subsidiaries, except for MPM
Global and MPM Excelsior, the functional currency of
which is the US Dollar. All financial information
presented in Rupiah has been rounded to the nearest
million.
For interim consolidation purposes, MPM Global and
MPM Excelsior’s assets and liabilities are translated into
Rupiah using the exchange rates prevailing at the reporting
dates. Revenues and expenses are translated using the
exchange rates prevailing at transaction dates, while equity
transactions are translated using the historical rates. The
resulting translation adjustment is recognized in other
comprehensive income.
f.
Penggunaan pertimbangan, estimasi dan asumsi
Penyusunan laporan keuangan interim konsolidasian
sesuai dengan SAK mengharuskan manajemen untuk
membuat pertimbangan, estimasi dan asumsi yang
mempengaruhi penerapan kebijakan akuntansi dan
jumlah aset, liabilitas, pendapatan dan beban. Walaupun
estimasi tersebut berdasarkan pemahaman terbaik
manajemen atas kejadian dan kegiatan terkini, hasil
aktual dapat berbeda dari nilai yang telah di estimasi.
Estimasi dan asumsi yang mendasarinya ditinjau
secara berkesinambungan. Perubahan terhadap
estimasi akuntansi diakui secara prospektif.
Informasi
mengenai
asumsi
dan
estimasi
ketidakpastian yang memiliki risiko signifikan
terjadinya penyesuaian yang material dalam satu
tahun kedepan termasuk didalam catatan atas laporan
keuangan interim konsolidasian berikut ini:
f.
Use of judgments, estimates and assumptions
The preparation of consolidated interim financial
statements in conformity with SAK requires management to
make judgments, estimates and assumptions that affect the
application of accounting policies and the reported
amounts of assets, liabilities, income and expenses.
Although those estimates are based on management’s best
knowledge of current events and activities, actual results
may differ from the estimated amounts.
Estimates and underlying assumptions are reviewed on an
ongoing basis. Revisions to accounting estimates are
recognized prospectively.
Information
about
assumptions
and
estimation
uncertainties that have a significant risk of resulting in a
material adjustment within the next financial year are
included in the following notes of the consolidated interim
financial statements:
Catatan 6: Piutang pembiayaan konsumen
Note 6: Consumer financing receivables
Catatan 7: Piutang sewa pembiayaan
Note 7: Finance lease receivables
Catatan 8: Persediaan
Note 8: Inventories
Catatan 9: Pemanfaatan rugi pajak
Note 9:Utilization of tax losses
Catatan 13: Asumsi utama yang digunakan dalam
proyeksi arus kas terdiskonto untuk tujuan uji
penurunan nilai goodwill
Note 13: Key assumptions used in the discounted cash
flows projections for the purpose of impairment testing
on goodwill
Catatan 22: Pengukuran kewajiban imbalan pasti
Note 22: Measurement of defined benefits o