LAPORAN KEUANGAN 31 DESEMBER 2016
PT Charoen Pokphand Indonesia Tbk
dan ent it as anaknya/ and it s subsidiaries
Laporan keuangan konsolidasian tanggal 31 Desember 2016
dan untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidated financial statements as of December 31, 2016
and for the year then ended with independent auditors’ report
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2016 DAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2016 AND
FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
Daftar Isi/Table of Contents
Halaman/
Page
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian ......................
1-3
............... Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian ..........................
4-5
Consolidated Statement of Profit or Loss
......................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................
6
............. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ...................................
7-8
......................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ........... 9-137 ........... Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
(Disajikan Kembali - Catatan 5/
As Restated - Note 5)
Catatan/
Notes
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
31 Desember 2014/
December 31, 2014
Aset
Assets
Aset Lancar
Kas dan setara kas
2h,2i,2w,2aa,6
Investasi jangka pendek
7
Piutang
Usaha
8
Pihak ketiga - neto
2w,36d
Pihak berelasi
2i,35
Lain-lain
2d,2w
Persediaan - neto
2j,9
Ayam pembibit turunan - neto
2k,10
Hewan ternak dalam pertumbuhan
2l,11
Uang muka
Biaya dibayar di muka
2m,12
Pajak Pertambahan Nilai
dibayar di muka
2x,32
Bagian lancar sewa jangka panjang
dibayar di muka
2m,2r
Total Aset Lancar
Current Assets
2.504.434
20.870
1.679.273
-
884.831
-
2.187.133
128.882
521.381
5.109.719
1.227.729
83.533
143.677
57.296
2.709.134
289.173
341.542
5.483.906
1.188.549
53.913
186.803
45.476
3.021.952
137.334
362.923
4.334.349
1.107.121
12.222
126.709
38.977
4.178
34.278
2.687
70.601
46.826
23.366
Prepaid Value Added Taxes
Current portion of long-term
prepaid rents
12.059.433
12.058.873
10.052.471
Total Current Assets
Aset Tidak Lancar
Uang muka pembelian
aset tetap
Piutang pihak berelasi non-usaha
2i,35
Aset pajak tangguhan
2x,32
Aset keuangan tidak lancar
2d,2p,13
Aset tetap - neto
2o,2q,14
Tagihan pajak penghasilan
2x,32
Sewa jangka panjang dibayar di muka
setelah dikurangi bagian lancar
2m,2r
Goodwill
2c,2e,4
Aset takberwujud - neto
2f,2s,2v,4
Aset tidak lancar lainnya
Cash and cash equivalents
Short-term investments
Accounts receivable
Trade
Third parties - net
Related parties
Other
Inventories - net
Breeding flocks - net
Growing flocks
Advances
Prepaid expenses
Non-current Assets
33.388
11.770
70.927
21.000
11.233.847
52.065
41.021
6.589
466.629
17.500
11.309.628
577.171
780.780
14.947
354.417
219
9.256.710
492.509
68.260
444.803
101.418
108.083
62.621
209.370
83.289
83.965
52.655
78.296
Advances for purchase of
fixed asset
Due from related parties
Deferred tax assets
Non-current financial assets
Fixed assets - net
Claims for tax refund
Long-term prepaid rents - net of
current portion
Goodwill
Intangible assets - net
Other non-current assets
Total Aset Tidak Lancar
12.145.561
12.857.783
11.030.533
Total Non-current Assets
Total Aset
24.204.994
24.916.656
21.083.004
Total Assets
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
1
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
(Disajikan Kembali - Catatan 5/
As Restated - Note 5)
Catatan/
Notes
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
31 Desember 2014/
December 31, 2014
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas
Liabilities
Liabilitas Jangka Pendek
Utang bank jangka pendek
Utang
Usaha
Pihak ketiga
Pihak berelasi
Lain-lain
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Uang muka pelanggan
Bagian lancar utang bank
jangka panjang
Current Liabilities
2w,15
1.400.000
1.710.000
1.487.338
16
2w
2i,35
17
2w,18
1.114.310
152.636
460.274
157.713
2.357.885
105.883
444.260
123.236
1.491.270
99.836
498.970
115.936
5.558
676.825
19.122
2.573
260.521
26.043
2.035
365.426
19.678
1.563.819
673.440
386.752
Short-term bank loans
Accounts payable
Trade
Third parties
Related parties
Other
Accrued expenses
Short-term employee
benefit liabilities
Taxes payable
Advances from customers
Current portion of long-term
bank loans
5.550.257
5.703.841
4.467.241
Total Current Liabilities
2u
2x,32
2o,2w,19
Total Liabilitas Jangka Pendek
Liabilitas Jangka Panjang
Utang pihak berelasi non-usaha
Liabilitas pajak tangguhan
Liabilitas imbalan kerja
jangka panjang
Utang bank jangka panjang
setelah dikurangi bagian lancar
Non-current Liabilities
2i,35
2x,32
244.714
90.938
97.248
31.785
268.858
2.862
2u,33
515.760
416.597
380.891
3.646.082
5.880.522
4.722.759
Due to related parties
Deferred tax liabilities
Long-term employee
benefit liabilities
Long-term bank loans - net of
current portion
4.497.494
6.426.152
5.375.370
Total Non-current Liabilities
10.047.751
12.129.993
9.842.611
Total Liabilities
Total Liabilitas Jangka Panjang
Total Liabilitas
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
2
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
(Disajikan Kembali - Catatan 5/
As Restated - Note 5)
Catatan/
Notes
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
31 Desember 2014/
December 31, 2014
Ekuitas
Equity
Ekuitas yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Modal saham - nilai nominal
Rp10 per saham (Rupiah penuh)
Modal dasar 40.000.000.000 saham
Modal ditempatkan
dan disetor penuh 16.398.000.000 saham
Tambahan modal disetor
Komponen lainnya dari ekuitas
Ekuitas merging bisnis
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Equity Attributable
to the Owners of the
Parent
Share capital - Rp10 par value
per share (full rupiah)
Authorized 40,000,000,000 shares
163.980
121.175
225.235
163.980
121.175
235.175
33.000
13.966.362
33.000
12.228.973
33.000
10.669.152
Issued and fully paid 16,398,000,000 shares
Additional paid-in capital
Other component equity
Equity on merging business
Retained earnings
Appropriated
Unappropriated
14.137.991
12.772.363
11.222.482
Equity Attributable
to Owners of the Parent
19.252
14.300
17.911
Non-controlling Interest
Total Ekuitas
14.157.243
12.786.663
11.240.393
Total Equity
Total Liabilitas dan Ekuitas
24.204.994
24.916.656
21.083.004
Total Liabilities and Equity
21
2e,2i,22
32
23
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Kepentingan Nonpengendali
163.980
(43.385)
18.034
-
2e,20
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
3
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Year ended December 31, 2016
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
Penjualan - neto
38.256.857
2i,2t,24,37
29.920.628
Beban pokok penjualan
(31.743.222)
2i,2t,25
(24.817.185)
Laba bruto
6.513.635
Beban penjualan
Beban umum dan administrasi
Penghasilan operasi lain
Beban operasi lain
Laba usaha
(821.978 )
(1.232.950)
227.349
(268.940)
168.820
44.911
(647.186)
Laba sebelum pajak penghasilan
3.983.661
Beban pajak penghasilan - neto
(1.731.848)
Laba tahun berjalan
setelah penyesuaian laba
merging bisnis
Efek penyesuaian rugi (laba)
dari merging bisnis
2t,2u,26
2i,2t,2u,27
2i,2t,28
2i,2t,2u,29
Laba tahun berjalan
Total penghasilan komprehensif
tahun berjalan
2w
2t,30
2t,31
(1.128.795)
157.170
(111.759)
(586.777 )
22.559
(642.227)
2.185.208
2x,32
2e
2.225.402
Penghasilan komprehensif lain
Pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali atas
liabilitas imbalan kerja - neto pajak
(628.406)
3.391.653
2.251.813
(26.411 )
Cost of goods sold
5.103.443
4.417.116
Laba (rugi) selisih kurs
Penghasilan keuangan
Beban keuangan
Sales - net
(7.546 )
2.217.856
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(449.030)
Gross profit
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
Operating profit
Gain (loss) on foreign exchange
Finance income
Finance costs
Profit before income tax
Income tax expense - net
1.736.178
Profit for the year after
merging business’ income
adjustment
96.420
Effect of adjustment of
loss (profit) from merging business
1.832.598
Profit for the year
17.794
Other comprehensive income
Item that will not be reclassified
to profit or loss:
Re-measurement of employee
benefits liabilities - net of tax
1.850.392
Total comprehensive
income for the year
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
4
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Year ended December 31, 2016
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
Laba tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
2.220.561
4.841
1.836.978
(4.380)
Total
2.225.402
1.832.598
Total penghasilan komprehensif
tahun berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
2.212.931
4.925
Total
2.217.856
Laba per saham
dasar yang dapat diatribusikan
kepada pemilik entitas
induk (Rupiah penuh)
135
20
2y,34
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
1.854.985
(4.593)
Profit for the year attributable to:
Owners of the parent
Non-controlling interest
Total
Total comprehensive income for
the year attributable to:
Owners of the parent
Non-controlling interest
1.850.392
Total
112
Basic earnings per share
attributable to owners
of the parent (full Rupiah)
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
5
The original consolidated financial statements included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the Year Ended December 31, 2016
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Owner’s of the Parent
Catatan/
Notes
Saldo 1 Januari 2015 (Sebelum
Disajikan Kembali - Catatan 5)
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital
Komponen
Lainnya dari
Ekuitas/
Other
Components of
Equity
Tambahan
Modal
Disetor/
Additional
Paid-in Capital
Ekuitas
merging
bisnis/
Equity
on merging
business
Saldo Laba/Retained Earnings
Telah Ditentukan Belum Ditentukan
Penggunaannya/ Penggunaannya/
Appropriated
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interest
Subtotal/
Subtotal
Total/
Total
163.980
121.175
-
-
33.000
10.669.152
10.987.307
17.911
11.005.218
Balance as of January 1, 2015
(Before Restated - Note 5)
-
-
-
235.175
-
-
235.175
-
235.175
Merging business’ equity PT Central Agromina
163.980
121.175
-
235.175
33.000
10.669.152
11.222.482
17.911
11.240.393
Balance as of January 1, 2015
(After Restated - Note 5)
Laba tahun berjalan
Penghasilan komprehensif lain
-
-
-
-
-
1.836.978
18.007
1.836.978
18.007
(4.380)
(213)
1.832.598
17.794
Profit for the year
Other comprehensive income
Penghasilan komprehensif tahun berjalan
-
-
-
-
-
1.854.985
1.854.985
(4.593)
1.850.392
Comprehensive income for the year
-
-
-
-
-
Ekuitas merging bisnis PT Central Agromina
Saldo 1 Januari 2015 (Setelah
Disajikan Kembali - Catatan 5)
Efek penyesuaian rugi merging bisnis
5
(96.420)
(96.420)
-
(96.420)
Effect of adjustment of
profit from merging business
Proforma modal yang timbul
dari transaksi restrukturisasi
entitas sepengendali
5
-
-
-
86.480
-
-
86.480
-
86.480
Proforma capital arising from
restructuring transactions of
entities under common control
Kombinasi bisnis
4
-
-
-
-
-
-
-
1.007
1.007
Business combination
Dividen tunai
-
-
-
-
-
Pembagian dividen
tunai kepada kepentingan
nonpengendali entitas anak
-
-
-
-
-
-
-
163.980
121.175
-
225.235
33.000
12.228.973
12.772.363
Laba tahun berjalan
Penghasilan komprehensif lain
-
-
-
-
-
2.220.561
(7.630)
2.220.561
(7.630)
4.841
84
2.225.402
(7.546)
Penghasilan komprehensif tahun berjalan
-
-
-
-
-
2.212.931
2.212.931
4.925
2.217.856
Comprehensive income for the year
-
-
-
26.411
-
-
26.411
-
26.411
Effect of adjustment of
profit from merging business
Saldo 31 Desember 2015
Efek penyesuaian laba merging bisnis
5
Pembalikan atas proforma
modal yang timbul dari kombinasi
bisnis entitas sepengendali
5
-
Selisih nilai transaksi kombinasi
bisnis entitas sepengendali
5
-
Dividen tunai
Pengampunan pajak
Saldo 31 Desember 2016
2x,32
(169.560)
-
(251.646)
(295.164)
(295.164)
-
(25)
14.300
(295.164)
Cash dividend
(25)
Declaration of cash dividend
of non-controlling interest
12.786.663
Balance as of December 31, 2015
Profit for the year
Other Comprehensive Income
-
-
(251.646)
-
(251.646)
-
(169.560)
-
(169.560)
Reversal of proforma capital arising
from business combination of
entities under common control
Value difference of business
transactions of entities
under common control
(475.542)
-
(475.542)
Cash dividend
-
-
-
-
-
-
-
-
-
5.000
18.034
-
-
-
23.034
27
23.061
Tax Amnesty
(43.385)
18.034
-
33.000
13.966.362
14.137.991
19.252
14.157.243
Balance as of December 31, 2016
163.980
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
(475.542)
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
6
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan tunai dari pelanggan
Pembayaran tunai kepada pemasok
Pembayaran kepada karyawan
Pembayaran untuk beban usaha
Kas yang diperoleh dari aktivitas
operasi
Penerimaan dari (pembayaran untuk):
Penghasilan keuangan
Pajak penghasilan
Tagihan pajak penghasilan
Beban keuangan
Kegiatan operasional lain
Kas Neto yang Diperoleh dari
Aktivitas Operasi
39.566.065
(31.996.569)
(765.745)
(1.748.925)
29.864.154
(24.935.249)
(656.473)
(1.240.177)
5.054.826
3.032.255
44.906
(564.587)
139.015
(664.705)
147.682
(481.254)
Penambahan piutang peternak - neto
(178.028)
Perolehan aset keuangan tidak lancar
Uang muka pembelian
aset tetap
Akuisisi entitas anak, setelah
dikurangi kas yang diperoleh
Penerimaan dari hasil penjualan
aset tetap
(3.500)
Perolehan aset tetap takberwujud
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari:
Utang bank jangka pendek
Utang bank jangka panjang
Pembayaran untuk:
Utang bank jangka pendek
Utang bank jangka panjang
Dividen tunai
Dividen tunai kepada
pemegang saham
non-pengendali entitas anak
Kas Neto yang Diperoleh
dari (Digunakan untuk)
Aktivitas Pendanaan
30
32
4.157.137
ARUS KAS DARI AKTIVITAS
INVESTASI
Perolehan aset tetap
Kombinasi bisnis
entitas sepengendali
Kas Neto yang Digunakan untuk
Aktivitas Investasi
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
22.553
(628.226)
(640.941)
(3.241)
1.782.400
CASH FLOW FROM OPERATING
ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments to employees
Payments for operating expenses
Cash provided by operating activities
Receipts from (payments for):
Finance income
Income taxes
Claim for tax refund
Finance costs
Other operating activities
Net Cash Provided by Operating
Activities
91.608
4
83.745
25.507
14
101.630
4
(16.000)
CASH FLOW FROM INVESTING
ACTIVITIES
Acquisitions of fixed asset
Business combination of an
entity under common control
Additions to
farmers’ receivables - net
Acquisition of non-current
financial assets
Advances for purchase of
fixed asset
Acquisition of subsidiaries,
net of cash acquired
Proceeds from sale of
fixed asset
Acquisitions of intangible
assets
(1.944.339)
Net Cash Used in Investing
Activities
(629.037)
(1.991.652)
5
(63.760)
13
(2.033)
-
(17.281)
(41.021)
(1.176.737)
4.237.980
1.200.000
(4.550.260)
(2.557.647)
(475.542)
-
2.302.670
3.566.543
23
(20)
(1.963.670)
(2.501.383)
(295.164)
(26)
(2.145.489)
1.108.970
CASH FLOW FROM FINANCING
ACTIVITIES
Proceeds from:
Short-term bank loans
Long-term bank loans
Payments of:
Short-term bank loans
Long-term bank loans
Cash dividends
Cash dividends
to non-controlling
shareholder of subsidiaries
Net Cash Provided by
(Used in) Financing Activities
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
7
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
For the Year Ended December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
KENAIKAN NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
834.911
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
947.031
(9.750)
(36.251)
NET INCREASE IN
CASH AND CASH EQUIVALENTS
NET EFFECT OF CHANGES IN
EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
1.679.273
6
768.493
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
AKHIR TAHUN
2.504.434
6
1.679.273
CASH AND CASH EQUIVALENTS
AT END OF YEAR
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
8
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM
a.
1.
Pendirian Perusahaan dan Informasi Umum
GENERAL
a.
Establishment of the Company and General
Information
PT Charoen
Pokphand
Indonesia
Tbk
(“Perusahaan”)
didirikan
di
Indonesia
berdasarkan Undang-undang Penanaman
Modal Asing No. 1 tahun 1967 berdasarkan
Akta Notaris Drs. Gde Ngurah Rai, S.H., No. 6
tanggal
7 Januari 1972.
Akta
pendirian
tersebut telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan
No. YA-5/197/21
tanggal
8 Juni 1973 dan telah diumumkan dalam
Berita Negara No. 65, Tambahan No. 573
tanggal 14 Agustus 1973. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, perubahan terakhir sehubungan
dengan persetujuan pemegang saham atas
perubahan
seluruh
Anggaran
Dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan (“OJK”)
sebagaimana disebutkan dalam Akta Notaris
Fathiah
Helmi, S.H.,
No. 94
tanggal
19 Juni 2015 sehubungan dengan perubahan
anggaran dasar. Perubahan Anggaran Dasar
terakhir ini telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan
No.
AHU-AH.01.03-0949604
tanggal 8 Juli 2015.
PT Charoen Pokphand Indonesia Tbk
(the “Company”) was established in Indonesia
within the framework of Foreign Investment
Law No. 1 year 1967 based on Notarial Deed
No. 6 dated January 7, 1972 of Drs. Gde
Ngurah Rai, S.H., The Deed of Establishment
was approved by the Ministry of Justice of the
Republic Indonesia in its Decision Letter
No. YA-5/197/21 dated June 8, 1973 and was
published in Supplement No. 573 of State
Gazette No. 65 dated August 14, 1973. The
Company’s Articles of Association has been
amended
several
times,
the
latest
amendments of which were in connection with
the shareholders’ approval of the amendments
of the Company’s Articles of Association to
comply with the Regulation of Financial
Services Authority (“Otoritas Jasa Keuangan”
or “OJK”) as stated in Notarial Deed No. 94
dated June 19, 2015 of Fathiah Helmi, S.H., in
relation to the changes of articles of
association. The latest amendments to the
Articles of Association were accepted by the
Ministry of Justice and Human Rights of
Republic of Indonesia in its Decision Letter No.
AHU-AH.01.03-0949604 dated July 8, 2015.
Kegiatan usaha Perusahaan sesuai dengan
Anggaran Dasar, meliputi industri makanan
ternak, pembibitan dan budidaya ayam ras
serta pengolahannya, industri pengolahan
makanan, pengawetan daging ayam dan sapi
termasuk unit-unit cold storage, menjual
makanan ternak, daging ayam dan sapi,
bahan-bahan asal hewan di wilayah Republik
Indonesia, maupun ke luar negeri dengan
sejauh diizinkan berdasarkan peraturan
perundang-undangan yang berlaku.
The Company's business, according to the
Articles of Association, includes poultry feed,
breeding and cultivation of broiler together with
its processing, processed food, preservation of
chicken and beef including cold storage units,
selling poultry feed, chicken and beef, and
materials from animal sources within the
territory of Republic of Indonesia as well as
abroad to the extent that it is permitted under
the legislations that have been enacted.
Kantor pusat Perusahaan terletak di Jalan
Ancol VIII No. 1, Jakarta dengan cabangcabangnya di Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
dan Salatiga. Perusahaan mulai beroperasi
secara komersial sejak tahun 1972.
The Company’s head office is located at
Jalan Ancol VIII No. 1, Jakarta and its
branches in Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
and Salatiga. The Company started its
commercial operations in 1972.
Grand Tribute Corporation merupakan entitas
induk terakhir Kelompok Usaha.
Grand Tribute Corporation is the ultimate
parent of the Group.
9
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
b.
1.
Penawaran Umum dan Aksi Korporasi yang
Mempengaruhi
Modal
Saham
yang
Ditempatkan dan Disetor Penuh
b.
1991
1994
1995
1997
1997
2000
2007
2007
2010
2010
Public Offering and Corporate Actions
Affecting Issued and Fully Paid Share
Capital
Since the Company’s initial public offering, the
Company has entered into several share
capital transactions as summarized below:
Sejak
penawaran
saham
perdana,
Perusahaan telah melakukan beberapa
transaksi permodalan dengan rincian sebagai
berikut:
Tahun/
Year
GENERAL (continued)
Keterangan/
Description
Penawaran umum perdana sebanyak 2.500.000
saham dengan nilai nominal sebesar Rp1.000
(Rupiah penuh) per saham dengan harga penawaran
Rp5.100/
Initial public offering of its 2,500,000 shares with par
value of Rp1,000 (full Rupiah) per share with the offering
price of Rp5,100
Konversi obligasi konversi Perusahaan sebesar
Rp25.000 menjadi 3.806.767 saham/
Conversion of the Company’s convertible bond of
Rp25,000 to 3,806,767 shares
Penawaran Umum Terbatas II dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering II with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp1.000
(Rupiah penuh) menjadi Rp500 (Rupiah penuh)/
Par value split of the Company’s share from Rp1,000
(full Rupiah) to Rp500 (full Rupiah)
Penerbitan saham bonus, setiap pemegang 4 saham
lama berhak untuk memperoleh 1 saham baru/
Issuance of bonus shares, whereby each
shareholder holding 4 old shares was entitled to
receive 1 new share
Pemecahan nilai nominal saham dari Rp500
(Rupiah penuh) menjadi Rp100 (Rupiah penuh)/
Par value split of the Company’s share from Rp500
(full Rupiah) to Rp100 (full Rupiah)
Penawaran Umum Terbatas III dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering III with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp100
(Rupiah penuh) menjadi Rp50 (Rupiah penuh)/
Par value split of the Company’s share from Rp100
(full Rupiah) to Rp50 (full Rupiah)
Pemecahan nilai nominal saham dari Rp50
(Rupiah penuh) menjadi Rp10 (Rupiah penuh)/
Par value split of the Company’s share from Rp50
(full Rupiah) to Rp10 (full Rupiah)
Penarikan kembali saham ditempatkan dan disetor
penuh sebanyak 24.807.040 saham/
Redemption of 24,807,040 issued and fully paid
shares
10
Total Saham
yang Beredar
Setelah Transaksi/
Outstanding
Shares After the
Transaction
52.500.000
56.306.767
112.613.534
225.227.068
281.533.835
1.407.669.175
1.642.280.704
3.284.561.408
16.422.807.040
16.398.000.000
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1. UMUM (lanjutan)
b.
1.
Penawaran Umum dan Aksi Korporasi yang
Mempengaruhi
Modal
Saham
yang
Ditempatkan dan Disetor Penuh (lanjutan)
GENERAL (continued)
b.
All the Company’s issued and fully paid shares
are listed on the Indonesia Stock Exchange.
Seluruh saham Perusahaan yang ditempatkan
dan disetor penuh telah tercatat di Bursa Efek
Indonesia.
c.
Public Offering and Corporate Actions
Affecting Issued and Fully Paid Share
Capital (continued)
Karyawan, Direksi, Komisaris dan Komite
Audit
c.
Employees, Directors, Commissioners and
Audit Committee
Pada tanggal 31 Desember 2016 dan 2015,
susunan Dewan Komisaris dan Direksi
Perusahaan ditetapkan berdasarkan hasil
Rapat Umum Pemegang Saham Tahunan
Perusahaan yang diaktakan oleh Fathiah
Helmi, S.H., No. 47 tanggal 15 Juni 2016.
As of December 31, 2016 and 2015, the
members of the Company’s Boards of
Commissioners and Directors as appointed at
the Annual Shareholders’ General Meeting,
the minutes of which were notarized under
Deed No. 47 dated June 15, 2016 of Fathiah
Helmi, S.H.
Adapun susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2016
dan 2015 adalah sebagai berikut:
The Company’s Boards of Commissioners and
Directors as of December 31, 2016 and 2015
are as follows:
31 Desember 2016/
December 31, 2016
Dewan Komisaris
Presiden Komisaris:
Wakil Presiden Komisaris:
Komisaris Independen:
Dewan Direksi
Presiden Direktur:
Wakil Presiden Direktur/
Direktur Independen:
Wakil Presiden Direktur:
Direktur:
Hadi Gunawan Tjoe
Rusmin Ryadi
Herman Sugianto
Suparman Sastrodimedjo
Tjiu Thomas Effendy
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Hadi Gunawan Tjoe
Jiacipto Jiaravanon
Jialipto Jiaravanon
Tjiu Thomas Effendy
Herman Sugianto
Suparman Sastrodimedjo
Rusmin Ryadi
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Board of Commissioners
President Commissioner:
Vice President Commissioner:
Independent Commissioner:
Board of Directors
President Director:
Vice President Director/
Independent Director:
Vice President Directors:
Directors:
As of December 31, 2016 and 2015, the
members of the Company’s audit committee
are as follows:
Pada tanggal 31 Desember 2016 dan 2015,
susunan komite audit Perusahaan adalah
sebagai berikut:
31 Desember 2016/
December 31, 2016
Ketua
Anggota
Anggota
Anggota
Anggota
31 Desember 2015/
December 31, 2015
Herman Sugianto
Suparman Sastrodimedjo
Harlan Budiono
Yustinus Eddy Tiono
Kong Djung Hin
11
31 Desember 2015/
December 31, 2015
Herman Sugianto
Suparman Sastrodimedjo
Petrus Julius
Yustinus Eddy Tiono
Kong Djung Hin
Chairman
Member
Member
Member
Member
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
c.
d.
1.
GENERAL (continued)
Karyawan, Direksi, Komisaris dan Komite
Audit (lanjutan)
c.
Employees, Directors, Commissioners and
Audit Committee (continued)
Pembentukan komite audit Perusahaan telah
sesuai dengan peraturan BAPEPAM-LK
No. IX.1.5.
The establishment of the Company’s audit
committee is in compliance with BAPEPAM-LK
Rule No. IX.1.5.
Perusahaan dan entitas anak mempunyai
5.543 dan 4.858 orang karyawan tetap (tidak
diaudit) masing-masing pada tanggal 31
Desember 2016 dan 2015.
The Company and subsidiaries had 5,543 and
4,858 permanent employees (unaudited) as of
December 31, 2016 and 2015, respectively.
Manajemen Perusahaan bertanggung jawab
atas penyusunan dan penyajian laporan
keuangan
konsolidasian,
yang
telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
29 Maret 2017.
The management of the Company is
responsible
for
the
preparation
and
presentation of the consolidated financial
statements, which were completed and
authorized for issue by the Company’s
Directors dated on March 29, 2017.
Struktur Kelompok Usaha
d.
Group Structure
The consolidated financial statements include
the accounts of the Company and subsidiaries
(collectively hereinafter referred to as “the
Group”), with share ownership of more than
50%, directly and indirectly, are as follows:
Laporan keuangan konsolidasian mencakup
akun-akun Perusahaan dan entitas anak
(selanjutnya secara kolektif disebut sebagai
“Kelompok Usaha”) dengan pemilikan saham
lebih dari 50% secara langsung dan tidak
langsung, sebagai berikut:
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Charoen Pokphand
Jaya Farm (“CPJF”)
PT Primafood International
(“PFI”)
PT Vista Grain (“VG”)
PT Poly Packaging
Industry (“PPI”)
PT Feprotama Pertiwi
(“FP”)
PT Agrico International
(“AI”)
PT Sarana Farmindo
Utama (“SFU”)
PT Singa Mas
Internasional
(“SMInt”)
PT Prima Ritel
Internasional
(“PRI”)
PT Prima Persada
Propertindo
(“PPP”)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Perdagangan produk
makanan olahan/
Trading of processed
food
Produksi dan distribusi
makanan ternak/
Production and distribution
of poultry feed
Produksi kemasan plastik/
Production of plastic packaging
Produksi dan distribusi
bahan baku pakan/
Production and distribution
of chicken feather meal
Perdagangan bahan baku/
Raw material trading
Induk Perusahaan/
Holding company
Industri air minum
dalam kemasan/
Beverage
Perdagangan produk
makanan olahan/
Trading of processed
food
Properti/
Property
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
31 Des
2015/
Dec 31,
2015
Jakarta
1972
1972
99,99
99,99
8.024.221
8.233.379
Jakarta
2000
2000
99,96
99,96
420.006
416.665
Lampung
a)
1980
99,92
99,92
10.546
13.502
Tangerang
2003
2003
99,98
99,98
92.500
122.886
Tangerang
1994
1992
99,32
99,32
38.631
36.376
Tangerang
2009
2008
99,99
99,99
295.006
288.977
Jakarta
2013
2013
99,99
99,99
3.528.570
2.225.977
Jakarta
2014
2012
99,47
99,47
486.139
465.258
Jakarta
-
2014
98,33
98,33
14
566
Jakarta
-
2014
99,67
99,67
20
2.947
12
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
GENERAL (continued)
Struktur Kelompok Usaha (lanjutan)
d.
Group Structure (continued)
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CPJF/
Indirect ownership
through CPJF
PT Centralavian Pertiwi
(“CAP”)
Kegiatan Pokok/
Principal Activity
PT Satwa Utama Raya
(“SUR”)
PT Vista Agung Kencana
(“VAK”)
PT Istana Satwa Borneo
(“ISB”)
PT Cipta Khatulistiwa
Mandiri (“CKM”)
PT Cipendawa Agriindustri
(“CAI”)
PT Satwa Primaindo
(“SPI”)
Peternakan unggas dan
Perdagangan/ Poultry
Farming and trading
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SMInt/
Indirect ownership
through SMInt
PT Singa Mas
Indonesia
(“SMInd”)
Industri air minum
dalam kemasan/
Beverage
Pemilikan tidak langsung
melalui SFU/
Indirect ownership
through SFU
PT Gizindo Sejahtera Jaya
(“GSJ”)
PT Sarana Proteindo
Utama (“SPU”)
PT Sarana Mitratama
Sejati (“SMS”)
PT Prospek Karyatama
(“PKT”)
PT Multi Sarana Pakanindo
(“MSP”)
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Jakarta
1991
1991
99,99
99,99
Surabaya
1987
1980
99,99
99,99
Palembang
1986
1980
99,99
99,99
Balikpapan
1989
1983
99,96
Pontianak
1989
1983
50,00
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
539.094
412.697
31 Des
2015/
Dec 31,
2015
524.915
459.163
292.722
256.645
99,96
41.251
53.974
50,00
44.921
31.639
Jakarta
2010
2009
99,98
99,98
78.731
78.938
Jakarta
2014
2013
99,99
99,99
89.952
59.784
Jakarta
2014
2014
99,47
99,47
460.865
438.379
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Jakarta
2014
2012
99,99
99,97
378.183
385.178
939.733
Pemilikan tidak langsung
melalui SPU/
Indirect ownership
through SPU
PT Proteindo Primajaya
(“PPJ”)
PT Proteindo Sumber
Sejahtera (“PSbS”)
PT Proteindo Sinar
Sejahtera (“PSS”)
PT Proteindo Sarana
Utama (“PSU”)
PT Hamparan Proteindo
Utama (“HPU”)
PT Kharisma Proteindo
Utama (“KPU”)
PT Sumber Proteindo
Sejahtera (“SPS”)
PT Prima Proteindo
Utama (“PPU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Padang
-
2012
90,00
99,96
3.164
3.321
Jambi
-
2012
99,96
99,96
25.267
24.908
Pekanbaru
-
2012
90,00
99,96
12.012
2.550
Surabaya
-
2012
99,98
99,98
50.054
50.563
Pemilikan tidak langsung
melalui PKT/
Indirect ownership
through PKT
PT Surya Unggas Mandiri
(“SUM”)
PT Sinar Ternak Sejahtera
(“STS”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Jakarta
2012
2012
99,99
99,99
1.072.268
Jakarta
-
2014
99,98
99,97
482
Jakarta
1997
1992
99,99
99,99
780.065
613.062
Jakarta
2007
2001
99,89
99,89
736.600
671.670
483
Medan
2013
2012
99,98
99,96
64.826
44.332
Lampung
2013
2012
99,99
99,99
94.968
103.382
Banjarbaru
-
2013
98,00
99,97
226
229
Makassar
-
2014
98,00
99,97
582
632
Tangerang
Bandar Lampung
13
2006
2006
99,96
99,96
329.603
199.497
2007
2006
99,99
99,99
154.040
146.858
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1. UMUM (lanjutan)
d.
1.
GENERAL (continued)
Struktur Kelompok Usaha (lanjutan)
d.
Group Structure (continued)
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Kegiatan Pokok/
Principal Activity
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
31 Des
2015/
Dec 31,
2015
PT Semesta Mitra Sejahtera
(“SMS”)
PT Arbor Acres Indonesia
(“AAI”)
Peternakan unggas/
Poultry farming
Distribusi/
Distribution
Surabaya
2007
2007
99,97
99,94
190.188
182.430
Jakarta
b)
1999
50,00
50,00
4.015
3.897
Pemilikan tidak langsung
melalui SUM/
Indirect ownership
through SUM
PT Mentari Unggas Sejahtera
(“MUS”)
PT Tiara Ternak Mandiri
(“TTM”)
PT Sahabat Ternak Abadi
(“STA”)
PT Sahabat Ternak Sejahtera
(“STSJ”)
PT Sarana Ternak Utama
(“STU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Serang
2010
2009
99,83
99,83
63.973
29.966
Pemilikan tidak langsung
melalui STS/
Indirect ownership
through STS
PT Mitra Ternak Sejahtera
(“MTS”)
PT Indah Ternak Mandiri
(“ITM”)
PT Sumber Unggas
Cemerlang (“SUC”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SMS/
Indirect ownership
through SMS
PT Prospek Mitra Lestari
(“PML”)
PT Cahaya Mitra Lestari
(“CML”)
PT Sinar Sarana Sentosa
(“SSS”)
PT Pesona Ternak Gemilang
(“PTG”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui MSP/
Indirect ownership
through MSP
PT Karya Semangat Mandiri
Peternakan unggas/
(“KSM”)
Poultry farming
PT Cemerlang Unggas Lestari Peternakan unggas/
(“CUL”)
Poultry farming
PT Mitra Sinar Jaya
Peternakan unggas/
(“MSJ”)
Poultry farming
PT Bintang Sejahtera Bersama
Peternakan unggas/
(“BSB”)
Poultry farming
PT Citra Kalimantan Sejahtera
Peternakan unggas/
(“CKS”)
Poultry farming
Pemilikan tidak langsung
melalui KSM/
Indirect ownership
through KSM
PT Alam Terang Mandiri
(“ATM”)
PT Gemilang Unggas Prima
(“GUP”)
PT Minang Ternak Sejahtera
(“MTS”)
PT Aceh Unggas Mandiri
(“AUM”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Tasikmalaya
2010
2009
99,93
99,93
29.939
16.501
Karawang
2007
2007
99,83
99,83
85.606
46.856
Indramayu
2010
2009
99,75
99,75
47.038
30.161
Cirebon
2007
2006
99,80
99,80
55.849
32.785
Bengkulu
2008
2008
99,93
99,93
13.951
13.908
Jambi
2007
2007
99,97
99,97
44.754
40.629
Palembang
2007
2007
99,99
99,99
47.985
43.186
Jember
2010
2009
99,75
99,75
45.216
52.077
Madiun
2010
2009
99,75
99,75
26.339
29.655
Malang
2007
2007
99,90
99,80
31.803
26.804
Kediri
2010
2009
99,86
99,86
26.663
25.998
Medan
2007
2007
99,99
99,99
186.020
190.429
Semarang
2007
2007
99,99
99,99
156.045
127.572
Denpasar
2007
2007
99,94
99,94
214.625
110.155
Makassar
2007
2007
99,96
99,96
61.803
52.866
Balikpapan
2007
2007
99,95
99,95
60.709
77.380
Medan
2007
2007
99,90
99,90
26.316
22.598
Pekanbaru
2007
2007
99,96
99,96
59.876
69.075
Padang
2007
2007
99,96
99,96
53.636
56.487
Aceh
2011
2011
99,88
99,88
31.791
18.915
14
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Struktur Kelompok Usaha (lanjutan)
GENERAL (continued)
d.
Group Structure (continued)
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CUL/
Indirect ownership
through CUL
PT Tiara Tunggal Mandiri
(“TTM”)
PT Sumber Ternak Pratama
(“STP”)
PT Cilacap Indah Abadi
(“CIA”)
Pemilikan tidak langsung
melalui MSJ/
Indirect ownership
through MSJ
PT Nusantara Inti Satwa
(“NIS”)
Pemilikan tidak langsung
melalui BSB/
Indirect ownership
through BSB
PT Mitra Abadi Satwa
(“MAS”)
PT Cipta Usaha Sejahtera
(“CUS”)
Pemilikan tidak langsung
melalui CKS/
Indirect ownership
through CKS
PT Sinar Inti Mustika
(“SIM”)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
31 Des
2015/
Dec 31,
2015
Sleman
2007
2007
99,96
99,96
24.368
26.323
Surakarta
2007
2007
99,94
99,94
28.152
37.574
Cilacap
2010
2009
99,80
99,80
33.304
25.525
Peternakan unggas/
Poultry farming
Mataram
2010
2009
99,80
99,80
115.471
60.205
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pare-pare
2010
2009
99,80
99,80
27.032
24.524
Manado
2007
2007
99,80
99,80
14.950
11.973
Peternakan unggas/
Poultry farming
Banjar Baru
2007
2007
99,90
99,90
46.347
51.933
Catatan:
a) Tidak aktif sejak 1 Mei 2012 / non-active since May 1, 2012
b) Tidak aktif sejak 31 Oktober 2002 / non-active since October 31, 2002
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Kebijakan akuntansi dan pelaporan keuangan yang
diterapkan oleh Kelompok Usaha sesuai dengan
standar akuntasi keuangan di Indonesia, yaitu
Pernyataan
Standar
Akuntansi
Keuangan
(“PSAK”). Kebijakan akuntansi diterapkan secara
konsisten dalam penyusunan laporan keuangan
konsolidasian untuk tanggal 31 Desember 2016
dan 2015 oleh Kelompok Usaha.
The accounting and financial reporting policies
adopted by the Group is in compliance with to the
Indonesian financial accounting standards, which
are based on Indonesian Statements of Financial
Accounting Standards (“SFAS”). The accounting
policies were applied consistently in the
preparation
of
the
consolidated
financial
statements as of December 31, 2016 and 2015 by
the Group.
a.
a.
Dasar
Penyajian
Konsolidasian
Laporan
Keuangan
Basis of Presentation of Consolidated
Financial Statements
The consolidated financial statements have
been prepared on an accrual basis using the
historical cost concept of accounting, except
for the consolidated statements of cash flows
and certain accounts which are measured on
the basis as disclosed in the relevant notes
herein.
Laporan keuangan konsolidasian disusun
dengan dasar akrual menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan akun-akun tertentu seperti
ya
dan ent it as anaknya/ and it s subsidiaries
Laporan keuangan konsolidasian tanggal 31 Desember 2016
dan untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidated financial statements as of December 31, 2016
and for the year then ended with independent auditors’ report
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2016 DAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2016 AND
FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
Daftar Isi/Table of Contents
Halaman/
Page
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian ......................
1-3
............... Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian ..........................
4-5
Consolidated Statement of Profit or Loss
......................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................
6
............. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ...................................
7-8
......................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ........... 9-137 ........... Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
(Disajikan Kembali - Catatan 5/
As Restated - Note 5)
Catatan/
Notes
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
31 Desember 2014/
December 31, 2014
Aset
Assets
Aset Lancar
Kas dan setara kas
2h,2i,2w,2aa,6
Investasi jangka pendek
7
Piutang
Usaha
8
Pihak ketiga - neto
2w,36d
Pihak berelasi
2i,35
Lain-lain
2d,2w
Persediaan - neto
2j,9
Ayam pembibit turunan - neto
2k,10
Hewan ternak dalam pertumbuhan
2l,11
Uang muka
Biaya dibayar di muka
2m,12
Pajak Pertambahan Nilai
dibayar di muka
2x,32
Bagian lancar sewa jangka panjang
dibayar di muka
2m,2r
Total Aset Lancar
Current Assets
2.504.434
20.870
1.679.273
-
884.831
-
2.187.133
128.882
521.381
5.109.719
1.227.729
83.533
143.677
57.296
2.709.134
289.173
341.542
5.483.906
1.188.549
53.913
186.803
45.476
3.021.952
137.334
362.923
4.334.349
1.107.121
12.222
126.709
38.977
4.178
34.278
2.687
70.601
46.826
23.366
Prepaid Value Added Taxes
Current portion of long-term
prepaid rents
12.059.433
12.058.873
10.052.471
Total Current Assets
Aset Tidak Lancar
Uang muka pembelian
aset tetap
Piutang pihak berelasi non-usaha
2i,35
Aset pajak tangguhan
2x,32
Aset keuangan tidak lancar
2d,2p,13
Aset tetap - neto
2o,2q,14
Tagihan pajak penghasilan
2x,32
Sewa jangka panjang dibayar di muka
setelah dikurangi bagian lancar
2m,2r
Goodwill
2c,2e,4
Aset takberwujud - neto
2f,2s,2v,4
Aset tidak lancar lainnya
Cash and cash equivalents
Short-term investments
Accounts receivable
Trade
Third parties - net
Related parties
Other
Inventories - net
Breeding flocks - net
Growing flocks
Advances
Prepaid expenses
Non-current Assets
33.388
11.770
70.927
21.000
11.233.847
52.065
41.021
6.589
466.629
17.500
11.309.628
577.171
780.780
14.947
354.417
219
9.256.710
492.509
68.260
444.803
101.418
108.083
62.621
209.370
83.289
83.965
52.655
78.296
Advances for purchase of
fixed asset
Due from related parties
Deferred tax assets
Non-current financial assets
Fixed assets - net
Claims for tax refund
Long-term prepaid rents - net of
current portion
Goodwill
Intangible assets - net
Other non-current assets
Total Aset Tidak Lancar
12.145.561
12.857.783
11.030.533
Total Non-current Assets
Total Aset
24.204.994
24.916.656
21.083.004
Total Assets
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
1
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
(Disajikan Kembali - Catatan 5/
As Restated - Note 5)
Catatan/
Notes
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
31 Desember 2014/
December 31, 2014
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas
Liabilities
Liabilitas Jangka Pendek
Utang bank jangka pendek
Utang
Usaha
Pihak ketiga
Pihak berelasi
Lain-lain
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Uang muka pelanggan
Bagian lancar utang bank
jangka panjang
Current Liabilities
2w,15
1.400.000
1.710.000
1.487.338
16
2w
2i,35
17
2w,18
1.114.310
152.636
460.274
157.713
2.357.885
105.883
444.260
123.236
1.491.270
99.836
498.970
115.936
5.558
676.825
19.122
2.573
260.521
26.043
2.035
365.426
19.678
1.563.819
673.440
386.752
Short-term bank loans
Accounts payable
Trade
Third parties
Related parties
Other
Accrued expenses
Short-term employee
benefit liabilities
Taxes payable
Advances from customers
Current portion of long-term
bank loans
5.550.257
5.703.841
4.467.241
Total Current Liabilities
2u
2x,32
2o,2w,19
Total Liabilitas Jangka Pendek
Liabilitas Jangka Panjang
Utang pihak berelasi non-usaha
Liabilitas pajak tangguhan
Liabilitas imbalan kerja
jangka panjang
Utang bank jangka panjang
setelah dikurangi bagian lancar
Non-current Liabilities
2i,35
2x,32
244.714
90.938
97.248
31.785
268.858
2.862
2u,33
515.760
416.597
380.891
3.646.082
5.880.522
4.722.759
Due to related parties
Deferred tax liabilities
Long-term employee
benefit liabilities
Long-term bank loans - net of
current portion
4.497.494
6.426.152
5.375.370
Total Non-current Liabilities
10.047.751
12.129.993
9.842.611
Total Liabilities
Total Liabilitas Jangka Panjang
Total Liabilitas
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
2
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
(Disajikan Kembali - Catatan 5/
As Restated - Note 5)
Catatan/
Notes
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
31 Desember 2014/
December 31, 2014
Ekuitas
Equity
Ekuitas yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Modal saham - nilai nominal
Rp10 per saham (Rupiah penuh)
Modal dasar 40.000.000.000 saham
Modal ditempatkan
dan disetor penuh 16.398.000.000 saham
Tambahan modal disetor
Komponen lainnya dari ekuitas
Ekuitas merging bisnis
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Equity Attributable
to the Owners of the
Parent
Share capital - Rp10 par value
per share (full rupiah)
Authorized 40,000,000,000 shares
163.980
121.175
225.235
163.980
121.175
235.175
33.000
13.966.362
33.000
12.228.973
33.000
10.669.152
Issued and fully paid 16,398,000,000 shares
Additional paid-in capital
Other component equity
Equity on merging business
Retained earnings
Appropriated
Unappropriated
14.137.991
12.772.363
11.222.482
Equity Attributable
to Owners of the Parent
19.252
14.300
17.911
Non-controlling Interest
Total Ekuitas
14.157.243
12.786.663
11.240.393
Total Equity
Total Liabilitas dan Ekuitas
24.204.994
24.916.656
21.083.004
Total Liabilities and Equity
21
2e,2i,22
32
23
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Kepentingan Nonpengendali
163.980
(43.385)
18.034
-
2e,20
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
3
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Year ended December 31, 2016
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
Penjualan - neto
38.256.857
2i,2t,24,37
29.920.628
Beban pokok penjualan
(31.743.222)
2i,2t,25
(24.817.185)
Laba bruto
6.513.635
Beban penjualan
Beban umum dan administrasi
Penghasilan operasi lain
Beban operasi lain
Laba usaha
(821.978 )
(1.232.950)
227.349
(268.940)
168.820
44.911
(647.186)
Laba sebelum pajak penghasilan
3.983.661
Beban pajak penghasilan - neto
(1.731.848)
Laba tahun berjalan
setelah penyesuaian laba
merging bisnis
Efek penyesuaian rugi (laba)
dari merging bisnis
2t,2u,26
2i,2t,2u,27
2i,2t,28
2i,2t,2u,29
Laba tahun berjalan
Total penghasilan komprehensif
tahun berjalan
2w
2t,30
2t,31
(1.128.795)
157.170
(111.759)
(586.777 )
22.559
(642.227)
2.185.208
2x,32
2e
2.225.402
Penghasilan komprehensif lain
Pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali atas
liabilitas imbalan kerja - neto pajak
(628.406)
3.391.653
2.251.813
(26.411 )
Cost of goods sold
5.103.443
4.417.116
Laba (rugi) selisih kurs
Penghasilan keuangan
Beban keuangan
Sales - net
(7.546 )
2.217.856
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(449.030)
Gross profit
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
Operating profit
Gain (loss) on foreign exchange
Finance income
Finance costs
Profit before income tax
Income tax expense - net
1.736.178
Profit for the year after
merging business’ income
adjustment
96.420
Effect of adjustment of
loss (profit) from merging business
1.832.598
Profit for the year
17.794
Other comprehensive income
Item that will not be reclassified
to profit or loss:
Re-measurement of employee
benefits liabilities - net of tax
1.850.392
Total comprehensive
income for the year
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
4
The original consolidated financial statements included herein
are in the Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Year ended December 31, 2016
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
Laba tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
2.220.561
4.841
1.836.978
(4.380)
Total
2.225.402
1.832.598
Total penghasilan komprehensif
tahun berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
2.212.931
4.925
Total
2.217.856
Laba per saham
dasar yang dapat diatribusikan
kepada pemilik entitas
induk (Rupiah penuh)
135
20
2y,34
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
1.854.985
(4.593)
Profit for the year attributable to:
Owners of the parent
Non-controlling interest
Total
Total comprehensive income for
the year attributable to:
Owners of the parent
Non-controlling interest
1.850.392
Total
112
Basic earnings per share
attributable to owners
of the parent (full Rupiah)
The accompanying notes to the consolidated financial
statements form an integral part of these
consolidated financial statements taken as a whole.
5
The original consolidated financial statements included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2016
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the Year Ended December 31, 2016
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Owner’s of the Parent
Catatan/
Notes
Saldo 1 Januari 2015 (Sebelum
Disajikan Kembali - Catatan 5)
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital
Komponen
Lainnya dari
Ekuitas/
Other
Components of
Equity
Tambahan
Modal
Disetor/
Additional
Paid-in Capital
Ekuitas
merging
bisnis/
Equity
on merging
business
Saldo Laba/Retained Earnings
Telah Ditentukan Belum Ditentukan
Penggunaannya/ Penggunaannya/
Appropriated
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interest
Subtotal/
Subtotal
Total/
Total
163.980
121.175
-
-
33.000
10.669.152
10.987.307
17.911
11.005.218
Balance as of January 1, 2015
(Before Restated - Note 5)
-
-
-
235.175
-
-
235.175
-
235.175
Merging business’ equity PT Central Agromina
163.980
121.175
-
235.175
33.000
10.669.152
11.222.482
17.911
11.240.393
Balance as of January 1, 2015
(After Restated - Note 5)
Laba tahun berjalan
Penghasilan komprehensif lain
-
-
-
-
-
1.836.978
18.007
1.836.978
18.007
(4.380)
(213)
1.832.598
17.794
Profit for the year
Other comprehensive income
Penghasilan komprehensif tahun berjalan
-
-
-
-
-
1.854.985
1.854.985
(4.593)
1.850.392
Comprehensive income for the year
-
-
-
-
-
Ekuitas merging bisnis PT Central Agromina
Saldo 1 Januari 2015 (Setelah
Disajikan Kembali - Catatan 5)
Efek penyesuaian rugi merging bisnis
5
(96.420)
(96.420)
-
(96.420)
Effect of adjustment of
profit from merging business
Proforma modal yang timbul
dari transaksi restrukturisasi
entitas sepengendali
5
-
-
-
86.480
-
-
86.480
-
86.480
Proforma capital arising from
restructuring transactions of
entities under common control
Kombinasi bisnis
4
-
-
-
-
-
-
-
1.007
1.007
Business combination
Dividen tunai
-
-
-
-
-
Pembagian dividen
tunai kepada kepentingan
nonpengendali entitas anak
-
-
-
-
-
-
-
163.980
121.175
-
225.235
33.000
12.228.973
12.772.363
Laba tahun berjalan
Penghasilan komprehensif lain
-
-
-
-
-
2.220.561
(7.630)
2.220.561
(7.630)
4.841
84
2.225.402
(7.546)
Penghasilan komprehensif tahun berjalan
-
-
-
-
-
2.212.931
2.212.931
4.925
2.217.856
Comprehensive income for the year
-
-
-
26.411
-
-
26.411
-
26.411
Effect of adjustment of
profit from merging business
Saldo 31 Desember 2015
Efek penyesuaian laba merging bisnis
5
Pembalikan atas proforma
modal yang timbul dari kombinasi
bisnis entitas sepengendali
5
-
Selisih nilai transaksi kombinasi
bisnis entitas sepengendali
5
-
Dividen tunai
Pengampunan pajak
Saldo 31 Desember 2016
2x,32
(169.560)
-
(251.646)
(295.164)
(295.164)
-
(25)
14.300
(295.164)
Cash dividend
(25)
Declaration of cash dividend
of non-controlling interest
12.786.663
Balance as of December 31, 2015
Profit for the year
Other Comprehensive Income
-
-
(251.646)
-
(251.646)
-
(169.560)
-
(169.560)
Reversal of proforma capital arising
from business combination of
entities under common control
Value difference of business
transactions of entities
under common control
(475.542)
-
(475.542)
Cash dividend
-
-
-
-
-
-
-
-
-
5.000
18.034
-
-
-
23.034
27
23.061
Tax Amnesty
(43.385)
18.034
-
33.000
13.966.362
14.137.991
19.252
14.157.243
Balance as of December 31, 2016
163.980
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
(475.542)
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
6
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan tunai dari pelanggan
Pembayaran tunai kepada pemasok
Pembayaran kepada karyawan
Pembayaran untuk beban usaha
Kas yang diperoleh dari aktivitas
operasi
Penerimaan dari (pembayaran untuk):
Penghasilan keuangan
Pajak penghasilan
Tagihan pajak penghasilan
Beban keuangan
Kegiatan operasional lain
Kas Neto yang Diperoleh dari
Aktivitas Operasi
39.566.065
(31.996.569)
(765.745)
(1.748.925)
29.864.154
(24.935.249)
(656.473)
(1.240.177)
5.054.826
3.032.255
44.906
(564.587)
139.015
(664.705)
147.682
(481.254)
Penambahan piutang peternak - neto
(178.028)
Perolehan aset keuangan tidak lancar
Uang muka pembelian
aset tetap
Akuisisi entitas anak, setelah
dikurangi kas yang diperoleh
Penerimaan dari hasil penjualan
aset tetap
(3.500)
Perolehan aset tetap takberwujud
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari:
Utang bank jangka pendek
Utang bank jangka panjang
Pembayaran untuk:
Utang bank jangka pendek
Utang bank jangka panjang
Dividen tunai
Dividen tunai kepada
pemegang saham
non-pengendali entitas anak
Kas Neto yang Diperoleh
dari (Digunakan untuk)
Aktivitas Pendanaan
30
32
4.157.137
ARUS KAS DARI AKTIVITAS
INVESTASI
Perolehan aset tetap
Kombinasi bisnis
entitas sepengendali
Kas Neto yang Digunakan untuk
Aktivitas Investasi
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
22.553
(628.226)
(640.941)
(3.241)
1.782.400
CASH FLOW FROM OPERATING
ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments to employees
Payments for operating expenses
Cash provided by operating activities
Receipts from (payments for):
Finance income
Income taxes
Claim for tax refund
Finance costs
Other operating activities
Net Cash Provided by Operating
Activities
91.608
4
83.745
25.507
14
101.630
4
(16.000)
CASH FLOW FROM INVESTING
ACTIVITIES
Acquisitions of fixed asset
Business combination of an
entity under common control
Additions to
farmers’ receivables - net
Acquisition of non-current
financial assets
Advances for purchase of
fixed asset
Acquisition of subsidiaries,
net of cash acquired
Proceeds from sale of
fixed asset
Acquisitions of intangible
assets
(1.944.339)
Net Cash Used in Investing
Activities
(629.037)
(1.991.652)
5
(63.760)
13
(2.033)
-
(17.281)
(41.021)
(1.176.737)
4.237.980
1.200.000
(4.550.260)
(2.557.647)
(475.542)
-
2.302.670
3.566.543
23
(20)
(1.963.670)
(2.501.383)
(295.164)
(26)
(2.145.489)
1.108.970
CASH FLOW FROM FINANCING
ACTIVITIES
Proceeds from:
Short-term bank loans
Long-term bank loans
Payments of:
Short-term bank loans
Long-term bank loans
Cash dividends
Cash dividends
to non-controlling
shareholder of subsidiaries
Net Cash Provided by
(Used in) Financing Activities
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
7
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2016
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
For the Year Ended December 31, 2016
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes
2016
KENAIKAN NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
834.911
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2015
947.031
(9.750)
(36.251)
NET INCREASE IN
CASH AND CASH EQUIVALENTS
NET EFFECT OF CHANGES IN
EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
1.679.273
6
768.493
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
AKHIR TAHUN
2.504.434
6
1.679.273
CASH AND CASH EQUIVALENTS
AT END OF YEAR
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
8
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM
a.
1.
Pendirian Perusahaan dan Informasi Umum
GENERAL
a.
Establishment of the Company and General
Information
PT Charoen
Pokphand
Indonesia
Tbk
(“Perusahaan”)
didirikan
di
Indonesia
berdasarkan Undang-undang Penanaman
Modal Asing No. 1 tahun 1967 berdasarkan
Akta Notaris Drs. Gde Ngurah Rai, S.H., No. 6
tanggal
7 Januari 1972.
Akta
pendirian
tersebut telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan
No. YA-5/197/21
tanggal
8 Juni 1973 dan telah diumumkan dalam
Berita Negara No. 65, Tambahan No. 573
tanggal 14 Agustus 1973. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, perubahan terakhir sehubungan
dengan persetujuan pemegang saham atas
perubahan
seluruh
Anggaran
Dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan (“OJK”)
sebagaimana disebutkan dalam Akta Notaris
Fathiah
Helmi, S.H.,
No. 94
tanggal
19 Juni 2015 sehubungan dengan perubahan
anggaran dasar. Perubahan Anggaran Dasar
terakhir ini telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan
No.
AHU-AH.01.03-0949604
tanggal 8 Juli 2015.
PT Charoen Pokphand Indonesia Tbk
(the “Company”) was established in Indonesia
within the framework of Foreign Investment
Law No. 1 year 1967 based on Notarial Deed
No. 6 dated January 7, 1972 of Drs. Gde
Ngurah Rai, S.H., The Deed of Establishment
was approved by the Ministry of Justice of the
Republic Indonesia in its Decision Letter
No. YA-5/197/21 dated June 8, 1973 and was
published in Supplement No. 573 of State
Gazette No. 65 dated August 14, 1973. The
Company’s Articles of Association has been
amended
several
times,
the
latest
amendments of which were in connection with
the shareholders’ approval of the amendments
of the Company’s Articles of Association to
comply with the Regulation of Financial
Services Authority (“Otoritas Jasa Keuangan”
or “OJK”) as stated in Notarial Deed No. 94
dated June 19, 2015 of Fathiah Helmi, S.H., in
relation to the changes of articles of
association. The latest amendments to the
Articles of Association were accepted by the
Ministry of Justice and Human Rights of
Republic of Indonesia in its Decision Letter No.
AHU-AH.01.03-0949604 dated July 8, 2015.
Kegiatan usaha Perusahaan sesuai dengan
Anggaran Dasar, meliputi industri makanan
ternak, pembibitan dan budidaya ayam ras
serta pengolahannya, industri pengolahan
makanan, pengawetan daging ayam dan sapi
termasuk unit-unit cold storage, menjual
makanan ternak, daging ayam dan sapi,
bahan-bahan asal hewan di wilayah Republik
Indonesia, maupun ke luar negeri dengan
sejauh diizinkan berdasarkan peraturan
perundang-undangan yang berlaku.
The Company's business, according to the
Articles of Association, includes poultry feed,
breeding and cultivation of broiler together with
its processing, processed food, preservation of
chicken and beef including cold storage units,
selling poultry feed, chicken and beef, and
materials from animal sources within the
territory of Republic of Indonesia as well as
abroad to the extent that it is permitted under
the legislations that have been enacted.
Kantor pusat Perusahaan terletak di Jalan
Ancol VIII No. 1, Jakarta dengan cabangcabangnya di Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
dan Salatiga. Perusahaan mulai beroperasi
secara komersial sejak tahun 1972.
The Company’s head office is located at
Jalan Ancol VIII No. 1, Jakarta and its
branches in Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
and Salatiga. The Company started its
commercial operations in 1972.
Grand Tribute Corporation merupakan entitas
induk terakhir Kelompok Usaha.
Grand Tribute Corporation is the ultimate
parent of the Group.
9
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
b.
1.
Penawaran Umum dan Aksi Korporasi yang
Mempengaruhi
Modal
Saham
yang
Ditempatkan dan Disetor Penuh
b.
1991
1994
1995
1997
1997
2000
2007
2007
2010
2010
Public Offering and Corporate Actions
Affecting Issued and Fully Paid Share
Capital
Since the Company’s initial public offering, the
Company has entered into several share
capital transactions as summarized below:
Sejak
penawaran
saham
perdana,
Perusahaan telah melakukan beberapa
transaksi permodalan dengan rincian sebagai
berikut:
Tahun/
Year
GENERAL (continued)
Keterangan/
Description
Penawaran umum perdana sebanyak 2.500.000
saham dengan nilai nominal sebesar Rp1.000
(Rupiah penuh) per saham dengan harga penawaran
Rp5.100/
Initial public offering of its 2,500,000 shares with par
value of Rp1,000 (full Rupiah) per share with the offering
price of Rp5,100
Konversi obligasi konversi Perusahaan sebesar
Rp25.000 menjadi 3.806.767 saham/
Conversion of the Company’s convertible bond of
Rp25,000 to 3,806,767 shares
Penawaran Umum Terbatas II dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering II with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp1.000
(Rupiah penuh) menjadi Rp500 (Rupiah penuh)/
Par value split of the Company’s share from Rp1,000
(full Rupiah) to Rp500 (full Rupiah)
Penerbitan saham bonus, setiap pemegang 4 saham
lama berhak untuk memperoleh 1 saham baru/
Issuance of bonus shares, whereby each
shareholder holding 4 old shares was entitled to
receive 1 new share
Pemecahan nilai nominal saham dari Rp500
(Rupiah penuh) menjadi Rp100 (Rupiah penuh)/
Par value split of the Company’s share from Rp500
(full Rupiah) to Rp100 (full Rupiah)
Penawaran Umum Terbatas III dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering III with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp100
(Rupiah penuh) menjadi Rp50 (Rupiah penuh)/
Par value split of the Company’s share from Rp100
(full Rupiah) to Rp50 (full Rupiah)
Pemecahan nilai nominal saham dari Rp50
(Rupiah penuh) menjadi Rp10 (Rupiah penuh)/
Par value split of the Company’s share from Rp50
(full Rupiah) to Rp10 (full Rupiah)
Penarikan kembali saham ditempatkan dan disetor
penuh sebanyak 24.807.040 saham/
Redemption of 24,807,040 issued and fully paid
shares
10
Total Saham
yang Beredar
Setelah Transaksi/
Outstanding
Shares After the
Transaction
52.500.000
56.306.767
112.613.534
225.227.068
281.533.835
1.407.669.175
1.642.280.704
3.284.561.408
16.422.807.040
16.398.000.000
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1. UMUM (lanjutan)
b.
1.
Penawaran Umum dan Aksi Korporasi yang
Mempengaruhi
Modal
Saham
yang
Ditempatkan dan Disetor Penuh (lanjutan)
GENERAL (continued)
b.
All the Company’s issued and fully paid shares
are listed on the Indonesia Stock Exchange.
Seluruh saham Perusahaan yang ditempatkan
dan disetor penuh telah tercatat di Bursa Efek
Indonesia.
c.
Public Offering and Corporate Actions
Affecting Issued and Fully Paid Share
Capital (continued)
Karyawan, Direksi, Komisaris dan Komite
Audit
c.
Employees, Directors, Commissioners and
Audit Committee
Pada tanggal 31 Desember 2016 dan 2015,
susunan Dewan Komisaris dan Direksi
Perusahaan ditetapkan berdasarkan hasil
Rapat Umum Pemegang Saham Tahunan
Perusahaan yang diaktakan oleh Fathiah
Helmi, S.H., No. 47 tanggal 15 Juni 2016.
As of December 31, 2016 and 2015, the
members of the Company’s Boards of
Commissioners and Directors as appointed at
the Annual Shareholders’ General Meeting,
the minutes of which were notarized under
Deed No. 47 dated June 15, 2016 of Fathiah
Helmi, S.H.
Adapun susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2016
dan 2015 adalah sebagai berikut:
The Company’s Boards of Commissioners and
Directors as of December 31, 2016 and 2015
are as follows:
31 Desember 2016/
December 31, 2016
Dewan Komisaris
Presiden Komisaris:
Wakil Presiden Komisaris:
Komisaris Independen:
Dewan Direksi
Presiden Direktur:
Wakil Presiden Direktur/
Direktur Independen:
Wakil Presiden Direktur:
Direktur:
Hadi Gunawan Tjoe
Rusmin Ryadi
Herman Sugianto
Suparman Sastrodimedjo
Tjiu Thomas Effendy
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Hadi Gunawan Tjoe
Jiacipto Jiaravanon
Jialipto Jiaravanon
Tjiu Thomas Effendy
Herman Sugianto
Suparman Sastrodimedjo
Rusmin Ryadi
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Board of Commissioners
President Commissioner:
Vice President Commissioner:
Independent Commissioner:
Board of Directors
President Director:
Vice President Director/
Independent Director:
Vice President Directors:
Directors:
As of December 31, 2016 and 2015, the
members of the Company’s audit committee
are as follows:
Pada tanggal 31 Desember 2016 dan 2015,
susunan komite audit Perusahaan adalah
sebagai berikut:
31 Desember 2016/
December 31, 2016
Ketua
Anggota
Anggota
Anggota
Anggota
31 Desember 2015/
December 31, 2015
Herman Sugianto
Suparman Sastrodimedjo
Harlan Budiono
Yustinus Eddy Tiono
Kong Djung Hin
11
31 Desember 2015/
December 31, 2015
Herman Sugianto
Suparman Sastrodimedjo
Petrus Julius
Yustinus Eddy Tiono
Kong Djung Hin
Chairman
Member
Member
Member
Member
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
c.
d.
1.
GENERAL (continued)
Karyawan, Direksi, Komisaris dan Komite
Audit (lanjutan)
c.
Employees, Directors, Commissioners and
Audit Committee (continued)
Pembentukan komite audit Perusahaan telah
sesuai dengan peraturan BAPEPAM-LK
No. IX.1.5.
The establishment of the Company’s audit
committee is in compliance with BAPEPAM-LK
Rule No. IX.1.5.
Perusahaan dan entitas anak mempunyai
5.543 dan 4.858 orang karyawan tetap (tidak
diaudit) masing-masing pada tanggal 31
Desember 2016 dan 2015.
The Company and subsidiaries had 5,543 and
4,858 permanent employees (unaudited) as of
December 31, 2016 and 2015, respectively.
Manajemen Perusahaan bertanggung jawab
atas penyusunan dan penyajian laporan
keuangan
konsolidasian,
yang
telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
29 Maret 2017.
The management of the Company is
responsible
for
the
preparation
and
presentation of the consolidated financial
statements, which were completed and
authorized for issue by the Company’s
Directors dated on March 29, 2017.
Struktur Kelompok Usaha
d.
Group Structure
The consolidated financial statements include
the accounts of the Company and subsidiaries
(collectively hereinafter referred to as “the
Group”), with share ownership of more than
50%, directly and indirectly, are as follows:
Laporan keuangan konsolidasian mencakup
akun-akun Perusahaan dan entitas anak
(selanjutnya secara kolektif disebut sebagai
“Kelompok Usaha”) dengan pemilikan saham
lebih dari 50% secara langsung dan tidak
langsung, sebagai berikut:
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Charoen Pokphand
Jaya Farm (“CPJF”)
PT Primafood International
(“PFI”)
PT Vista Grain (“VG”)
PT Poly Packaging
Industry (“PPI”)
PT Feprotama Pertiwi
(“FP”)
PT Agrico International
(“AI”)
PT Sarana Farmindo
Utama (“SFU”)
PT Singa Mas
Internasional
(“SMInt”)
PT Prima Ritel
Internasional
(“PRI”)
PT Prima Persada
Propertindo
(“PPP”)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Perdagangan produk
makanan olahan/
Trading of processed
food
Produksi dan distribusi
makanan ternak/
Production and distribution
of poultry feed
Produksi kemasan plastik/
Production of plastic packaging
Produksi dan distribusi
bahan baku pakan/
Production and distribution
of chicken feather meal
Perdagangan bahan baku/
Raw material trading
Induk Perusahaan/
Holding company
Industri air minum
dalam kemasan/
Beverage
Perdagangan produk
makanan olahan/
Trading of processed
food
Properti/
Property
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
31 Des
2015/
Dec 31,
2015
Jakarta
1972
1972
99,99
99,99
8.024.221
8.233.379
Jakarta
2000
2000
99,96
99,96
420.006
416.665
Lampung
a)
1980
99,92
99,92
10.546
13.502
Tangerang
2003
2003
99,98
99,98
92.500
122.886
Tangerang
1994
1992
99,32
99,32
38.631
36.376
Tangerang
2009
2008
99,99
99,99
295.006
288.977
Jakarta
2013
2013
99,99
99,99
3.528.570
2.225.977
Jakarta
2014
2012
99,47
99,47
486.139
465.258
Jakarta
-
2014
98,33
98,33
14
566
Jakarta
-
2014
99,67
99,67
20
2.947
12
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
GENERAL (continued)
Struktur Kelompok Usaha (lanjutan)
d.
Group Structure (continued)
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CPJF/
Indirect ownership
through CPJF
PT Centralavian Pertiwi
(“CAP”)
Kegiatan Pokok/
Principal Activity
PT Satwa Utama Raya
(“SUR”)
PT Vista Agung Kencana
(“VAK”)
PT Istana Satwa Borneo
(“ISB”)
PT Cipta Khatulistiwa
Mandiri (“CKM”)
PT Cipendawa Agriindustri
(“CAI”)
PT Satwa Primaindo
(“SPI”)
Peternakan unggas dan
Perdagangan/ Poultry
Farming and trading
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SMInt/
Indirect ownership
through SMInt
PT Singa Mas
Indonesia
(“SMInd”)
Industri air minum
dalam kemasan/
Beverage
Pemilikan tidak langsung
melalui SFU/
Indirect ownership
through SFU
PT Gizindo Sejahtera Jaya
(“GSJ”)
PT Sarana Proteindo
Utama (“SPU”)
PT Sarana Mitratama
Sejati (“SMS”)
PT Prospek Karyatama
(“PKT”)
PT Multi Sarana Pakanindo
(“MSP”)
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Jakarta
1991
1991
99,99
99,99
Surabaya
1987
1980
99,99
99,99
Palembang
1986
1980
99,99
99,99
Balikpapan
1989
1983
99,96
Pontianak
1989
1983
50,00
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
539.094
412.697
31 Des
2015/
Dec 31,
2015
524.915
459.163
292.722
256.645
99,96
41.251
53.974
50,00
44.921
31.639
Jakarta
2010
2009
99,98
99,98
78.731
78.938
Jakarta
2014
2013
99,99
99,99
89.952
59.784
Jakarta
2014
2014
99,47
99,47
460.865
438.379
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Jakarta
2014
2012
99,99
99,97
378.183
385.178
939.733
Pemilikan tidak langsung
melalui SPU/
Indirect ownership
through SPU
PT Proteindo Primajaya
(“PPJ”)
PT Proteindo Sumber
Sejahtera (“PSbS”)
PT Proteindo Sinar
Sejahtera (“PSS”)
PT Proteindo Sarana
Utama (“PSU”)
PT Hamparan Proteindo
Utama (“HPU”)
PT Kharisma Proteindo
Utama (“KPU”)
PT Sumber Proteindo
Sejahtera (“SPS”)
PT Prima Proteindo
Utama (“PPU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Padang
-
2012
90,00
99,96
3.164
3.321
Jambi
-
2012
99,96
99,96
25.267
24.908
Pekanbaru
-
2012
90,00
99,96
12.012
2.550
Surabaya
-
2012
99,98
99,98
50.054
50.563
Pemilikan tidak langsung
melalui PKT/
Indirect ownership
through PKT
PT Surya Unggas Mandiri
(“SUM”)
PT Sinar Ternak Sejahtera
(“STS”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Jakarta
2012
2012
99,99
99,99
1.072.268
Jakarta
-
2014
99,98
99,97
482
Jakarta
1997
1992
99,99
99,99
780.065
613.062
Jakarta
2007
2001
99,89
99,89
736.600
671.670
483
Medan
2013
2012
99,98
99,96
64.826
44.332
Lampung
2013
2012
99,99
99,99
94.968
103.382
Banjarbaru
-
2013
98,00
99,97
226
229
Makassar
-
2014
98,00
99,97
582
632
Tangerang
Bandar Lampung
13
2006
2006
99,96
99,96
329.603
199.497
2007
2006
99,99
99,99
154.040
146.858
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1. UMUM (lanjutan)
d.
1.
GENERAL (continued)
Struktur Kelompok Usaha (lanjutan)
d.
Group Structure (continued)
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Kegiatan Pokok/
Principal Activity
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
31 Des
2015/
Dec 31,
2015
PT Semesta Mitra Sejahtera
(“SMS”)
PT Arbor Acres Indonesia
(“AAI”)
Peternakan unggas/
Poultry farming
Distribusi/
Distribution
Surabaya
2007
2007
99,97
99,94
190.188
182.430
Jakarta
b)
1999
50,00
50,00
4.015
3.897
Pemilikan tidak langsung
melalui SUM/
Indirect ownership
through SUM
PT Mentari Unggas Sejahtera
(“MUS”)
PT Tiara Ternak Mandiri
(“TTM”)
PT Sahabat Ternak Abadi
(“STA”)
PT Sahabat Ternak Sejahtera
(“STSJ”)
PT Sarana Ternak Utama
(“STU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Serang
2010
2009
99,83
99,83
63.973
29.966
Pemilikan tidak langsung
melalui STS/
Indirect ownership
through STS
PT Mitra Ternak Sejahtera
(“MTS”)
PT Indah Ternak Mandiri
(“ITM”)
PT Sumber Unggas
Cemerlang (“SUC”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SMS/
Indirect ownership
through SMS
PT Prospek Mitra Lestari
(“PML”)
PT Cahaya Mitra Lestari
(“CML”)
PT Sinar Sarana Sentosa
(“SSS”)
PT Pesona Ternak Gemilang
(“PTG”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui MSP/
Indirect ownership
through MSP
PT Karya Semangat Mandiri
Peternakan unggas/
(“KSM”)
Poultry farming
PT Cemerlang Unggas Lestari Peternakan unggas/
(“CUL”)
Poultry farming
PT Mitra Sinar Jaya
Peternakan unggas/
(“MSJ”)
Poultry farming
PT Bintang Sejahtera Bersama
Peternakan unggas/
(“BSB”)
Poultry farming
PT Citra Kalimantan Sejahtera
Peternakan unggas/
(“CKS”)
Poultry farming
Pemilikan tidak langsung
melalui KSM/
Indirect ownership
through KSM
PT Alam Terang Mandiri
(“ATM”)
PT Gemilang Unggas Prima
(“GUP”)
PT Minang Ternak Sejahtera
(“MTS”)
PT Aceh Unggas Mandiri
(“AUM”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Tasikmalaya
2010
2009
99,93
99,93
29.939
16.501
Karawang
2007
2007
99,83
99,83
85.606
46.856
Indramayu
2010
2009
99,75
99,75
47.038
30.161
Cirebon
2007
2006
99,80
99,80
55.849
32.785
Bengkulu
2008
2008
99,93
99,93
13.951
13.908
Jambi
2007
2007
99,97
99,97
44.754
40.629
Palembang
2007
2007
99,99
99,99
47.985
43.186
Jember
2010
2009
99,75
99,75
45.216
52.077
Madiun
2010
2009
99,75
99,75
26.339
29.655
Malang
2007
2007
99,90
99,80
31.803
26.804
Kediri
2010
2009
99,86
99,86
26.663
25.998
Medan
2007
2007
99,99
99,99
186.020
190.429
Semarang
2007
2007
99,99
99,99
156.045
127.572
Denpasar
2007
2007
99,94
99,94
214.625
110.155
Makassar
2007
2007
99,96
99,96
61.803
52.866
Balikpapan
2007
2007
99,95
99,95
60.709
77.380
Medan
2007
2007
99,90
99,90
26.316
22.598
Pekanbaru
2007
2007
99,96
99,96
59.876
69.075
Padang
2007
2007
99,96
99,96
53.636
56.487
Aceh
2011
2011
99,88
99,88
31.791
18.915
14
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir
pada Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2016 and
For the Year Then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Struktur Kelompok Usaha (lanjutan)
GENERAL (continued)
d.
Group Structure (continued)
Persentase
Pemilikan/
Percentage
of Ownership
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CUL/
Indirect ownership
through CUL
PT Tiara Tunggal Mandiri
(“TTM”)
PT Sumber Ternak Pratama
(“STP”)
PT Cilacap Indah Abadi
(“CIA”)
Pemilikan tidak langsung
melalui MSJ/
Indirect ownership
through MSJ
PT Nusantara Inti Satwa
(“NIS”)
Pemilikan tidak langsung
melalui BSB/
Indirect ownership
through BSB
PT Mitra Abadi Satwa
(“MAS”)
PT Cipta Usaha Sejahtera
(“CUS”)
Pemilikan tidak langsung
melalui CKS/
Indirect ownership
through CKS
PT Sinar Inti Mustika
(“SIM”)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Tempat
Kedudukan/
Domicile
Mulai
Beroperasi/
Start of
Commercial
Operations
Tahun
Pendirian/
Year of
Incorporation
31 Des 31 Des
2016/
2015/
Dec 31, Dec 31,
2016
2015
Total Aset/
Total Assets
31 Des
2016/
Dec 31,
2016
31 Des
2015/
Dec 31,
2015
Sleman
2007
2007
99,96
99,96
24.368
26.323
Surakarta
2007
2007
99,94
99,94
28.152
37.574
Cilacap
2010
2009
99,80
99,80
33.304
25.525
Peternakan unggas/
Poultry farming
Mataram
2010
2009
99,80
99,80
115.471
60.205
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pare-pare
2010
2009
99,80
99,80
27.032
24.524
Manado
2007
2007
99,80
99,80
14.950
11.973
Peternakan unggas/
Poultry farming
Banjar Baru
2007
2007
99,90
99,90
46.347
51.933
Catatan:
a) Tidak aktif sejak 1 Mei 2012 / non-active since May 1, 2012
b) Tidak aktif sejak 31 Oktober 2002 / non-active since October 31, 2002
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Kebijakan akuntansi dan pelaporan keuangan yang
diterapkan oleh Kelompok Usaha sesuai dengan
standar akuntasi keuangan di Indonesia, yaitu
Pernyataan
Standar
Akuntansi
Keuangan
(“PSAK”). Kebijakan akuntansi diterapkan secara
konsisten dalam penyusunan laporan keuangan
konsolidasian untuk tanggal 31 Desember 2016
dan 2015 oleh Kelompok Usaha.
The accounting and financial reporting policies
adopted by the Group is in compliance with to the
Indonesian financial accounting standards, which
are based on Indonesian Statements of Financial
Accounting Standards (“SFAS”). The accounting
policies were applied consistently in the
preparation
of
the
consolidated
financial
statements as of December 31, 2016 and 2015 by
the Group.
a.
a.
Dasar
Penyajian
Konsolidasian
Laporan
Keuangan
Basis of Presentation of Consolidated
Financial Statements
The consolidated financial statements have
been prepared on an accrual basis using the
historical cost concept of accounting, except
for the consolidated statements of cash flows
and certain accounts which are measured on
the basis as disclosed in the relevant notes
herein.
Laporan keuangan konsolidasian disusun
dengan dasar akrual menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan akun-akun tertentu seperti
ya