02 Soft Copy Laporan Keuangan Laporan
LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2012 DAN 2011/ FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 DAN LAPORAN AUDITOR INDEPENDEN/ AND INDEPENDENT AUDITORS’ REPORT
Page
SURAT PERNYATAAN DIREKSI DIRECTORS’ STATEMENT LETTER
LAPORAN AUDITOR INDEPENDEN
1 INDEPENDENT AUDITORS’ REPORT
LAPORAN KEUANGAN KONSOLIDASIAN – Pada CONSOLIDATED FINANCIAL STATEMENTS – As of tanggal 31 Desember 2012 dan 2011 serta untuk
December 31, 2012 and 2011 and for the years tahun-tahun yang berakhir pada tanggal tersebut
then ended
Laporan Posisi Keuangan Konsolidasian
3 Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian
5 Consolidated Statements of Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
6 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian
7 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian
8 Notes to Consolidated Financial Statements
Catatan/
31 Desember/December 31,
ASET LANCAR
CURRENT ASSETS
Kas dan setara kas 5 952.529 896.428 Cash and cash equivalents Rekening bank yang dibatasi penggunaannya
20 101.819 95.477 Restricted cash in bank Aset keuangan lainnya
6 4.605.507 1.379.073 Other financial assets Piutang usaha - setelah dikurangi
Trade accounts receivable - net of cadangan kerugian penurunan nilai
allowance for impairment losses Rp 76.758 juta pada 31 Desember 2012 dan
Rp 76,758 million at December 31, 2012 and Rp 61.542 juta pada 31 Desember 2011
7 Rp 61,542 million at December 31, 2011 Pihak berelasi
39 45.959 35.551 Related parties
Pihak ketiga
2.848.115 2.501.593 Third parties
Piutang lain-lain kepada pihak ketiga - setelah Other accounts receivable from third parties - dikurangi cadangan kerugian penurunan nilai
net of allowance for impairment losses Rp 17.323 juta pada 31 Desember 2012 dan
Rp 17,323 million at December 31, 2012 and Rp 9.085 juta pada 31 Desember 2011
8 219.883 306.423 Rp 9,085 million at December 31, 2011 Persediaan
9 1.636.122 1.041.615 Inventories
Uang muka dan biaya dibayar dimuka 312.834 280.586 Advances and prepaid expenses Pajak dibayar dimuka
10 58.315 48.193 Prepaid taxes
Jumlah Aset Lancar
10.781.083 6.584.939 Total Current Assets
ASET TIDAK LANCAR NONCURRENT ASSETS
Piutang lain-lain kepada pihak berelasi 39 96.010 82.969 Other accounts receivable from related parties Aset pajak tangguhan - bersih
32 68.126 86.385 Deferred tax assets - net Investasi pada entitas asosiasi
2.908 4.329 Investments in associates Aset keuangan lainnya - tidak lancar
11 1.441.186 1.456.097 Other financial assets - noncurrent Uang muka investasi
243.889 235.140 Investment advances
Properti investasi - setelah dikurangi Investment properties - net of akumulasi penyusutan sebesar
accumulated depreciation of Rp 3.771 juta pada 31 Desember 2012 dan
Rp 3,771 million at December 31, 2012 and Rp 2.508 juta pada 31 Desember 2011
12 16.178 16.833 Rp 2,508 million at December 31, 2011 Aset tetap - setelah dikurangi
Property and equipment - net of akumulasi penyusutan sebesar
accumulated depreciation of Rp 4.311.647 juta pada 31 Desember 2012 dan
Rp 4,311,647 million at December 31, 2012 and Rp 3.679.182 juta pada 31 Desember 2011
13 3.734.879 3.019.780 Rp 3,679,182 million at December 31, 2011 Goodwill
3.005.937 3.098.925 Goodwill
Aset lain-lain
605.330 526.206 Other assets
Jumlah Aset Tidak Lancar 9.214.443 8.526.664 Total Noncurrent Assets
JUMLAH ASET
19.995.526 15.111.603 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Pinjaman jangka pendek
15 138.213 212.917 Short-term loans
Utang usaha 16 Trade accounts payable Pihak berelasi
39 26.812 7.641 Related parties
Pihak ketiga
1.144.999 845.307 Third parties
Utang lain-lain 85.237 75.396 Other accounts payable Pendapatan diterima dimuka
44.543 64.831 Unearned revenues
Utang pajak
17 263.433 333.220 Taxes payable
Biaya masih harus dibayar
18 351.552 309.906 Accrued expenses
Uang muka pelanggan
20.535 20.349 Customer deposits
Liabilitas jangka panjang jatuh Current maturities of long-term tempo dalam satu tahun
liabilities
Pinjaman jangka panjang
19 392.614 103.103 Long-term loans
Liabilitas sewa pembiayaan 13.670 12.100 Finance lease obligations Jumlah Liabilitas Jangka Pendek
2.481.608 1.984.770 Total Current Liabilities
LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES
Liabilitas pajak tangguhan - bersih 32 128.860 125.843 Deferred tax liabilities - net Utang kepada pihak berelasi
39 2.000 46 Other accounts payable to related parties Liabilitas jangka panjang-setelah dikurangi bagian yang jatuh tempo
Long-term liabilities - net dalam satu tahun
of current maturities Pinjaman jangka panjang
19 264.905 588.609 Long-term loans
Liabilitas sewa pembiayaan 19.684 14.381 Finance lease obligations Utang obligasi - bersih
20 2.631.645 1.447.957 Bonds payable - net Liabilitas jangka panjang lainnya
171.068 134.209 Other noncurrent liabilities Jumlah Liabilitas Jangka Panjang
3.218.162 2.311.045 Total Noncurrent Liabilities
JUMLAH LIABILITAS
5.699.770 4.295.815 TOTAL LIABILITIES
EKUITAS
EQUITY
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
Equity attributable to parent entity
Modal saham - nilai nominal Rp 100 per saham Capital stock - Rp 100 par value per share Modal dasar - 15.000.000.000 saham
Authorized - 15,000,000,000 shares Modal ditempatkan dan disetor -
Issued and paid-up
13.967.961.050 saham pada 31 Desember 13,967,961,050 shares at December 31, 2012 dan 13.846.275.550 saham
2012 and 13,846,275,550 shares at pada 31 Desember 2011
22 1.396.796 1.384.628 December 31, 2011 Agio saham
23 1.303.350 907.629 Additional paid-up capital Modal sumbangan
Donated capital
Modal lain-lain - opsi saham karyawan 37 13.251 16.553 Other capital - employee stock option Selisih transaksi ekuitas dengan pihak
Difference in value of equity transaction with non-pengendali
(81.862) 189.545 non-controlling interest Komponen ekuitas lainnya
25 2.404.700 1.523.439 Other equity components Saldo laba
Retained earnings
Ditentukan penggunaannya
4.000 3.000 Appropriated
Tidak ditentukan penggunaannya
Dikurangi harga perolehan saham diperoleh kembali - Less cost of treasury stocks - 200,000,000 200.000.000 saham pada 31 Desember 2012 dan
shares at December 31, 2012 and 723.874.500 saham pada 31 Desember 2011
22 (196.013) (555.018) 723,874,500 shares at December 31, 2011
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
10.511.128 8.023.909 Equity attributable to parent entity Kepentingan non-pengendali
26 3.784.628 2.791.879 Non-controlling interests JUMLAH EKUITAS
14.295.756 10.815.788 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 19.995.526 15.111.603 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) (Figures in tables are stated in millions of Rupiah)
BEBAN LANGSUNG 28 4.753.060 3.919.690 DIRECT COSTS LABA KOTOR
4.172.359 3.243.245 GROSS PROFIT
Beban umum dan administrasi 29 (1.527.054) (1.313.179) General and administrative expenses Beban keuangan
30 (326.137) (372.916) Finance charges Penghasilan bunga
36.172 44.931 Interest income
Keuntungan dan kerugian lain-lain 31 206.051 (5.546) Other gains and losses
LABA SEBELUM PAJAK 2.561.391 1.596.535 INCOME BEFORE TAX BEBAN PAJAK
32 (567.902) (432.765) TAX EXPENSES LABA BERSIH TAHUN BERJALAN
1.993.489 1.163.770 NET INCOME FOR THE YEAR PENDAPATAN KOMPREHENSIF LAIN
OTHER COMPREHENSIVE INCOME
Selisih kurs penjabaran mata uang asing 115.167 (11.411) Foreign currency translation Kenaikan (penurunan) nilai efek yang
Unrealized increase (decrease) in belum direalisasi
(40.437) 38.134 value of securities
Jumlah pendapatan komprehensif lain 74.730 26.723 Total other comprehensive income JUMLAH LABA KOMPREHENSIF
2.068.219 1.190.493 TOTAL COMPREHENSIVE INCOME LABA BERSIH TAHUN BERJALAN
NET INCOME FOR THE YEAR DAPAT DIATRIBUSIKAN KEPADA:
ATTRIBUTABLE TO:
Pemilik entitas induk 1.299.085 779.363 Parent entity Kepentingan non-pengendali
26 694.404 384.407 Non-controlling interests
Laba bersih tahun berjalan 1.993.489 1.163.770 Net income for the year JUMLAH LABA KOMPREHENSIF
TOTAL COMPREHENSIVE INCOME DAPAT DIATRIBUSIKAN KEPADA:
ATTRIBUTABLE TO:
Pemilik entitas induk 1.369.492 796.711 Parent entity Kepentingan non-pengendali
698.727 393.782 Non-controlling interest
Jumlah laba komprehensif 2.068.219 1.190.493 Total comprehensive income LABA PER SAHAM
EARNINGS PER SHARE
(dalam Rupiah penuh) 33 (in full Rupiah amount) Dasar
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
-5- -5-
yang dapat
pihak non-
Difference in
pemilik
Modal lain-lain -
value of
opsi saham
Saldo laba/Retained earnings
Other capital -
Ditentukan
Tidak ditentukan
with non-
ekuitas lainnya/
employee stock
penggunaannya/
penggunaannya/ controlling
Other equity
Treasury
to parent
Capital stock
1.297.574 (84.499) 7.377.382 2.232.732 9.610.114 Balance at January 1, 2011 Jumlah laba komprehensif
Saldo per 1 Januari 2011
1.190.493 Total comprehensive income Saham diperoleh kembali
Treasury stocks purchased by oleh Perusahaan
(126.347) the Company Saham diperoleh kembali oleh
Treasury stocks purchased by a entitas anak
(344.172) subsidiary Pelaksanaan opsi saham karyawan
Employees stock option Perubahan ekuitas entitas anak
364.612 Change in equity of subsidiaries Dividen tunai
(135.629) Cash dividends Pembentukan cadangan umum
Allocation for general reserve Pembelian dan penjualan saham
Purchase and sale of subsidiary's entitas anak melalui pasar
260.703 shares through market Pembagian dividen entitas anak ke
Dividend distributed by subsidiaries kepentingan non-pengendali
- (61.888) (61.888) to non-controlling interest Saldo per 31 Desember 2011
4.553.723 189.545 1.523.439 (555.018) 8.023.909 2.791.879 10.815.788 Balance at December 31, 2011 Jumlah laba komprehensif
2.068.219 Total comprehensive income Pembelian dan penjualan saham
Purchase and sale of treasury stock diperoleh kembali oleh Perusahaan
328.588 by the Company Penjualan saham diperoleh kembali
Sale of treasury stocks by a oleh entitas anak
348.529 subsidiary Pelaksanaan opsi saham karyawan
Employees stock option Perubahan ekuitas entitas anak
1.332.713 Change in equity of subsidiaries Dividen tunai
(185.312) Cash dividends Pembentukan cadangan umum
Allocation for general reserve Pembelian dan penjualan saham
Purchase and sale of subsidiary's entitas anak melalui pasar
(271.407) (107.451) (378.858) shares through market Setoran modal non-pengendali
Non-controlling paid-up capital pada entitas anak
in subsidiary Pembagian dividen entitas anak ke
Dividend distributed by subsidiaries kepentingan non-pengendali
- (148.832) (148.832) to non-controlling interest Saldo per 31 Desember 2012
5.666.496 (81.862) 2.404.700 (196.013) 10.511.128 3.784.628 14.295.756 Balance at December 31, 2012
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 8.568.674 6.708.235 Cash receipts from customers Pembayaran kas kepada karyawan
(831.810) (792.807) Cash paid to employees
Pembayaran kas kepada pemasok dan lainnya (5.302.395) (4.232.526) Cash paid to suppliers and others Kas dihasilkan dari operasi
2.434.469 1.682.902 Cash generated from operations Pembayaran pajak penghasilan
(429.243) (396.150) Income tax paid
Pembayaran beban keuangan (302.877) (375.558) Interest and financial charges paid Kas Bersih Diperoleh dari Aktivitas Operasi
1.702.349 911.194 Net Cash Provided by Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penerimaan bunga
36.172 46.324 Interest received
Hasil penjualan aset tetap 26.908 5.782 Proceeds from sale of property and equipment Penurunan aset lainnya dan uang muka
2.337 104.847 Deductions to other assets and advances Penempatan aset keuangan lancar lainnya - bersih
(2.773.543) (329.625) Placement of other current financial aset - net Perolehan aset tetap
(1.394.144) (213.959) Acquisitions of property and equipment Pencairan (penempatan) aset keuangan tidak
Redemption (placement) of other noncurrent lancar lainnya - bersih
(53.500) 18.189 financial aset - net
Penambahan piutang dari pihak berelasi (13.042) (10.809) Addition of receivables from related parties Penjualan sebagian investasi saham
Proceeds from partial sell of investment in pada entitas anak
675.230 shares of subsidiaries
Pelunasan wesel tagih
37.759 Settlement of notes receivable Pembelian tambahan/arus kas keluar investasi
Additional purchase/cash out flow for saham pada entitas anak
(516.123) investment in shares of subsidiaries Kas Bersih Digunakan untuk Aktivitas Investasi
(4.168.812) (182.385) Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari hasil penerbitan obligasi
Proceeds from bonds issuance Penerimaan dari hasil penawaran umum entitas anak
Proceeds from initial public offering of subsidiary Penjualan saham diperoleh kembali
720.113 4.354 Sale of treasury stock
Setoran modal dari pelaksanaan opsi saham Capital contribution from exercise of employee karyawan Perusahaan dan entitas anak
135.629 56.894 stock option of the Company and its subsidiary Penerimaan utang bank
60.463 767.402 Proceeds from bank loans Penjualan saham diperoleh kembali entitas anak
37.178 402.292 Sale of subsidiary's treasury stock Setoran modal non-pengendali pada entitas anak
Non-controlling paid-up capital in subsidiary Penerimaan utang kepada pihak berelasi
1.954 4.184 Proceeds of payable to related parties Pembelian saham diperoleh kembali
(391.525) (474.876) Purchase of treasury stock Pembayaran utang bank
(169.360) (245.266) Payment of bank loans
Pembayaran dividen
Dividend payments
Perusahaan
(185.312) (135.629) The Company
Entitas anak
(148.832) (61.889) Subsidiaries
Payment of subsidiary's stock issuance cost Pembayaran liabilitas sewa pembiayaan
Pembayaran biaya emisi saham entitas anak
(3.158) (3.066) Proceeds (payments) of lease liabilities Pelunasan utang obligasi
(1.281.301) Settlement of bonds payable Refund (payment) of liabilities for purchase
Pembayaran utang pembelian aset tetap
(7.108) of property and equipment Kas Bersih Diperoleh dari (Digunakan untuk)
Net Cash Provided by (Used in) Financing Aktivitas Pendanaan
2.522.564 (974.009) Activities
KENAIKAN (PENURUNAN) BERSIH KAS NET INCREASE (DECREASE) IN CASH AND DAN SETARA KAS
56.101 (245.200) CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AWAL TAHUN
896.428 1.141.628 BEGINNING OF YEAR CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AKHIR TAHUN
952.529 896.428 END OF YEAR
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
1. UMUM
1. GENERAL
a. Pendirian dan Informasi Umum
a. Establishment and General Information
PT. Global Mediacom Tbk (Perusahaan) PT. Global Mediacom Tbk (the Company) was didirikan di Jakarta berdasarkan akta No. 60
established in Jakarta based on deed No. 60 tanggal 30 Juni 1981 dan diubah dengan akta
dated June 30, 1981 as amended by deed No. 81 tanggal 29 Januari 1982 keduanya dari
No. 81 dated January 29, 1982, both of Lukman Kirana, S.H., Notaris di Jakarta. Akta
Lukman Kirana, S.H., Notary in Jakarta. The pendirian Perusahaan telah disahkan oleh
deed of establishment was approved by the Menteri Kehakiman Republik Indonesia dalam
Minister of Justice of the Republic of Surat Keputusan No. Y.A. 5/84/22 tanggal
Indonesia in his Decision Letter No. Y.A.
22 Mei 1982 serta diumumkan dalam Berita 5/84/22 dated May 22, 1982 and was Negara Republik Indonesia No. 54 tanggal
published in Supplement No. 912 to the State
5 Juli 1985, Tambahan No. 912. Gazette No. 54 dated July 5, 1985.
Anggaran Dasar Perusahaan mengalami The Company’s Articles of Association have beberapa kali perubahan, terakhir dengan
been amended several times, most recently akta No. 149 tanggal 30 April 2012 dari
by deed No. 149 dated April 30, 2012 of Aryanti Artisari S.H., M.Kn., Notaris di Jakarta,
Aryanti Artisari S.H., M.Kn., Notary in Jakarta mengenai perubahan susunan pengurus. Akta
concerning changes in the composition of perubahan ini telah disetujui oleh Menteri
management. The deed was approved by the Hukum dan Hak Asasi Manusia Republik
Minister of Law and Human Rights of the Indonesia
Republic Indonesia in his Decision Letter No. AHU-0093569.AH.01.09
No. AHU-0093569.AH.01.09 Tahun 2012 tanggal 25 Oktober 2012.
Tahun
dated October 25, 2012.
Sesuai dengan pasal 3 Anggaran Dasar In accordance with article 3 of the Company’s Perusahaan,
Articles of Association, the scope of its Perusahaan adalah di bidang perindustrian,
activities is in the fields of industry, mining, pertambangan,
transportation, agriculture, telecommunications, telekomunikasi,
pengangkutan,
pertanian,
architecture, construction pembangunan (developer), percetakan, jasa
(developer), printing, services and trade, dan perdagangan, media dan investasi. Pada
and investment. Currently, the saat ini, Perusahaan bergerak dalam bidang
media
Company is engaged in investment sector and investasi dan merupakan induk perusahaan
the parent company of several subsidiaries. dari beberapa entitas anak.
Perusahaan beroperasi secara komersil mulai The Company started commercial operations tahun 1982. Perusahaan beralamat di MNC
in 1982. The Company is located at MNC Tower Lt. 27 - 29, Jl. Kebon Sirih No. 17 - 19,
Tower, 27th - 29th Floor, Jl. Kebon Sirih Jakarta Pusat. Pada tanggal 31 Desember
Central Jakarta. On 2012 dan 2011, jumlah karyawan Perusahaan
No. 17
December 31, 2012 and 2011, the Company dan entitas anak ( “Grup”) masing-masing
and its subsidiaries (“Group”) had total sebanyak 7.085 dan 6.939 karyawan.
employees of 7,085 and 6,939, respectively.
b. Perijinan
b. License
Entitas anak telah memperoleh perijinan Subsidiaries had obtained their media industry dalam bidang industri media sebagai berikut:
licenses as follows:
MNCSV telah memperoleh ijin dari Menteri MNCSV has obtained approval from the Penerangan dengan surat keputusannya
Ministry of Information in his Decision Letter No. 1848/RTF/K/XI/1993, untuk menyalurkan
No. 1848/RTF/K/XI/1993, to broadcast program televisi seperti CNN, HBO, ESPN,
television programs such as CNN, HBO, Discovery, TNT dan program sejenis lainnya.
ESPN, Discovery, TNT and other similar Sesuai
on Decision Letter No. 2142/RTF/K/XII/1995
No. 2142/RTF/K/XII/1995 dated December 14,
14 Desember 1995, Menteri Penerangan 1995, the Ministry of Information has memberikan ijin kepada MNCSV untuk
authorized MNCSV to add to its existing menambah program internasional baru
programs new international programs such as seperti Star Plus, Prime Sports, BBC World
Star Plus, Prime Sports, BBC World Service, Service, CNBC Asia News Service, Channel V
CNBC Asia News Service, Channel V and dan program sejenis lainnya. Keputusan ini
other similar programs. This appraisal has telah diperbaharui dengan ijin dari Menteri
been renewal with approval from the Ministry Komunikasi
of Comunication and Information of Republic Indonesia
Decision Letter No. 40/KEP/M.KOMINFO/01/2010.
No. 40/KEP/M.KOMINFO/01/2010.
RCTI telah memperoleh ijin dari Menteri RCTI has obtained a license from the Ministry Komunikasi
of Communication and Information of Republic Indonesia
Decision Letter No. 105/KEP/M.KOMINFO/10/2006
No. 105/KEP/M.KOMINFO/10/2006 dated
16 Oktober 2006 untuk penyiaran televisi October 16, 2006 to engage in private swasta.
television broadcast activities.
CTPI telah memperoleh ijin dari Menteri CTPI has obtained a license from the Ministry Komunikasi
of Communication and Information of Republic Indonesia No. 154/KEP/M.KOMINFO/10/2006
Decision Letter tanggal 16 Oktober 2006 untuk penyiaran
Indonesia
with
No. 154/KEP/M.KOMINFO/10/2006 dated televisi swasta.
October 16, 2006 to engage in private television broadcast activities.
GIB telah memperoleh ijin dari Menteri GIN has obtained a license from the Ministry of Komunikasi
Communication and Information of Republic Indonesia No. 106/KEP/M.KOMINFO/10/2006
Decision Letter tanggal 16 Oktober 2006 untuk penyiaran
Indonesia
with
No. 106/KEP/M.KOMINFO/10/2006 dated televisi swasta.
October 16, 2006 to engage in private television broadcast activities.
c. Penawaran Umum Saham Perusahaan
c. Public Offering of the Company’s Shares
Pada tanggal 20 Juni 1995, Perusahaan On June 20, 1995, the Company obtained memperoleh pernyataan efektif dari Ketua
the effective notice from the Chairman of Badan Pengawas Pasar Modal dengan
the Capital Market Supervisory Board in suratnya
his letter No. S-795/PM/1995 for the Initial melakukan Penawaran Umum kepada
No. S-795/PM/1995
untuk
Public Offering of 200 million shares with masyarakat
par value of Rp 500 per share, at an Perusahaan dengan nilai nominal Rp 500
atas
200 juta saham
offering price of Rp 1,250 per share. per saham dan harga penawaran
These shares were listed on the Rp 1.250 per saham. Saham-saham
Stock Exchange on tersebut dicatatkan pada Bursa Efek
Indonesia
July 17, 1995.
Indonesia pada tanggal 17 Juli 1995.
Pada tanggal 8 Juni 2004, Perusahaan On June 8, 2004, the Company obtained memperoleh pernyataan efektif dari Ketua
the effective notice from the Chairman of BAPEPAM
in his letter No. S-1648/PM/2004 untuk melakukan
No. S-1648/PM/2004 for the Limited Penawaran Umum Terbatas I dengan hak
Offering I of a maximum of 308,798,987 memesan efek terlebih dahulu kepada
Rights Issue with para
shares through
preemptive rights to the stockholders with banyaknya
par value of Rp 500 per share, at an Perusahaan dengan nilai nominal Rp 500
saham
offering price of Rp 2,500 per share. per saham dan harga penawaran
These shares were listed on the Rp 2.500 per saham. Saham-saham
Indonesia Stock Exchange on June 23, tersebut dicatatkan pada Bursa Efek
Indonesia pada tanggal 23 Juni 2004.
Pemecahan nilai nominal saham dari Stock split through reduction of par value Rp 500 per saham menjadi Rp 100 per
per share from Rp 500 per share to saham telah dicatatkan pada Bursa Efek
Rp 100 per share were listed on the Indonesia tanggal 27 April 2007 sehingga
Indonesia Stock Exchange on April 27, jumlah
2007, therefore the number of shares 13.018.201.550 lembar.
saham Perusahaan
menjadi
become 13,018,210,550 shares.
Penambahan saham baru tanpa hak Addition of new shares without pre- memesan efek terlebih dahulu sebanyak
emptive rights amounted to 685,168,503 685.168.503 saham telah dicatatkan pada
shares have been listed on the Indonesia Bursa Efek Indonesia tanggal 22 Juni
Stock Exchange on June 22, 2007. 2007.
Pada tanggal 31 Desember 2012 dan 2011, As of December 31, 2012 and 2011, all the seluruh saham Perusahaan masing-masing
Company’s shares totalling to 13,967,961,050 sebanyak
13,846,275,550 shares, 13.846.275.550 saham telah dicatatkan pada
respectively, have been listed on the Bursa Efek Indonesia.
Indonesian Stock Exchange.
d. Penawaran Umum Obligasi
d. Public Offering of Bonds
Pada tanggal 29 Juni 2012, Perusahaan On June 29, 2012, the Company obtained an memperoleh pernyataan efektif dari Ketua
effective notice from the Chairman of the Badan Pengawas Pasar Modal dan Lembaga
Capital Market and Financial Institution Keuangan (BAPEPAM-LK) dengan suratnya
Supervisory Agency (BAPEPAM-LK) in his No.
letter No. S-8144/BL/2012 for the Public Penawaran Umum Obligasi Global Mediacom
S-8144/BL/2012
untuk
melakukan
Offering of Global Mediacom Bonds I Year
I Tahun 2012 Dengan Tingkat Bunga Tetap 2012 with Fixed Interest Rate with maximum dengan jumlah pokok sebanyak-banyaknya
principal amount amounted to Rp 1,250,000 Rp 1.250.000 juta yang tercatat di Bursa Efek
million, which were listed on the Indonesia Indonesia. Dalam rangka penerbitan obligasi
Stock Exchange. In relation to the issuance of ini, PT. Bank Rakyat Indonesia (Persero) Tbk
the bonds, PT. Bank Rakyat Indonesia bertindak sebagai wali amanat, berdasarkan
(Persero) Tbk acted as trustee, based on Akta Perjanjian Perwaliamanatan Obligasi
Trust Deed on Global Mediacom’s Bonds I Global Mediacom I Tahun 2012 Dengan
Year 2012 with Fix Interest Rate No. 4 dated Tingkat Bunga Tetap No. 4 tanggal 2 Mei
May 2, 2012, juncto Amendment I Trust Deed 2012,
on Global Mediacom’s Bonds I Year 2012 with Perwaliamatan Obligasi Global Mediacom I
juncto
Perubahan
I Perjanjian
Fix Interest Rate No. 107 dated June 28, Tahun 2012 Dengan Tingkat Bunga Tetap
2012, both by Notary Fathiah Helmi, SH, No. 107 tanggal 28 Juni 2012, keduanya dari
Notary in Jakarta (Note 20). Fathiah Helmi, S.H., Notaris di Jakarta (Catatan 20).
e. Entitas Anak
e. Consolidated Subsidiaries
Perusahaan memiliki, baik langsung maupun The Company has ownership interest of more tidak langsung, lebih dari 50% saham entitas
than 50%, directly or indirectly, in the following anak berikut:
subsidiaries:
Persentase
Tahun operasi
Jumlah aset sebelum eliminasi
Total assets before elimination Entitas anak/
Percentage of
Start of
December 31, The subsidiaries
Media berbasis konten dan iklan/ Content and advertising based media
PT. Media Nusantara Citra Tbk (MNC) dan entitas anak/and its subsidiaries
8.960.942 8.798.230 PT. Rajawali Citra Televisi Indonesia (RCTI) *)
Jakarta
2.462.318 2.350.224 PT. Global Informasi Bermutu (GIB) *)
Jakarta
834.959 769.172 PT. Cipta Televisi Pendidikan Indonesia (CTPI) *)
Jakarta
1.359.016 945.035 PT. MNC Networks (MNCN) dan entitas anak/ and its subsidiaries *)
Jakarta
113.329 112.847 PT. Radio Trijaya Shakti (RTS) dan entitas entitas/and its subsidiaries *)
Jakarta
33.654 25.401 PT. Radio Prapanca Buana Suara (RPBS) *)
Jakarta
5.293 4.626 PT. Radio Mancasuara (RM) *)
Medan
1.560 1.234 PT. Radio Swara Caraka Ria (RSCR) *)
Bandung
943 759 PT. Radio Efkindo (RE) *)
Semarang
1.269 1.087 PT Radio Citra Borneo Mandani (RCBM)*)
Yogyakarta
- - PT Radio Suara Banjar Lazuardi (RSBL)*)
Banjarmasin
- - PT. Radio Suara Monalisa (RSM) *)
Banjarmasin
8.526 11.056 PT. Radio Mediawisata Sariasih (RMS) *)
Jakarta
418 249 PT. Radio Tjakra Awigra (RTA) *)
Bandung
5.709 3.852 PT. Radio Arief Rahman Hakim (RARH) *)
Surabaya
5.461 5.408 PT. Radio Sabda Sosok Sohor (RSSS) *)
Jakarta
4.779 2.740 Media Nusantara Citra B.V. (MNC B.V.) *)
Jakarta
Belanda/ Netherlands
6.183 5.798 MNC International Middle East Limited (MIMEL) dan entitas anak/and its subsidiaries *)
360.170 2.237.466 MNC International Limited (MIL)
Dubai
146.854 1.087.340 MNC Pictures FZ LLC (MP) *)
Cayman Islands
Dubai
Persentase
Tahun operasi
Jumlah aset sebelum eliminasi
Percentage of
Start of
Total assets before elimination
December 31, The subsidiaries
Entitas anak/
PT. Media Nusantara Informasi (MNI) dan entitas anak/ and its subsidiary *)
230.287 203.813 PT. Media Nusantara Distribusi (MND) *)
Jakarta
800 1.200 PT. MNI Global (MNIG) *)
Jakarta
19.035 16.163 PT. MNI Publishing (MNIP) dan entitas anak/ and its subsidiary *)
Jakarta
6.223 4.139 PT. MNI Entertainment (MNIE) *)
Jakarta
5.728 3.032 PT. Okezone Indonesia (Okezone) *)
Jakarta
13.260 3.174 PT. Cross Media Internasional (CMI) dan entitas anak/and its subsidiaries *)
Jakarta
190.729 191.473 PT. Mediate Indonesia (MI) *)
Jakarta
175.806 171.316 PT. Multi Advertensi Xambani (MAX) dan entitas anak/ and its subsidiary *)
Jakarta
2.418 7.321 PT. Citra Komunikasi Gagasan Semesta (CKGS) *)
Jakarta
2.878 3.928 PT. MNC Pictures (MNCP) *)
Jakarta
48.573 25.386 PT. Star Media Nusantara (SMN) *)
Jakarta
13.821 6.503 Global Mediacom International Ltd. (GMI) dan entitas anak/ and its subsidiaries
Jakarta
1.940.465 31 Linktone Ltd. (LTON) dan entitas anak/ and its subsidiaries *)
Dubai
1.858.998 1.615.951 Letang Game Ltd. (Letang) *)
Cayman Islands
42.451 34.710 PT. Linktone Indonesia (Linktone) *)
China
59.902 53.232 Innoform Media Pte., Ltd. (Innoform) dan entitas
anak/and its subsidiary *)
229.286 240.066 Alliance Entertainment Singapore Pte., Ltd. (Alliance) *)
Media berbasis pelanggan/ Subscribers based media
PT. MNC Sky Vision Tbk (MNCSV) dan entitas anak/ and its subsidiaries
4.939.425 3.447.663 Aerospace Satellite Corporation Holding B.V. (ASCH)
dan entitas anak/and its subsidiary *)
1.748.414 1.634.981 Aerospace Satellite Corporation B.V. (ASC) *)
Netherlands
Belanda/ Netherlands
1.750.195 1.635.675 PT. Sky Vision Networks (SVN)
Media pendukung dan infrastruktur Media support and infrastructure
PT. Infokom Elektrindo (Infokom) dan entitas anak/ and its subsidiaries
404.984 443.235 PT. Telesindo Media Utama (TMU) *)
Bekasi
1.087 2.506 PT. Sena Telenusa Utama (STU) dan entitas anak/ and its subsidiaries *)
Jakarta
20.764 16.407 PT. Flash Mobile (FM) *)
Penjualan melalui media/Media shopping
PT. MNC GS Homeshopping (MNC Shop)
Infrastruktur/Infrastructure
PT. Citra Kalimantan Energi (CKE)
1.055 1.055 *) Pemilikan tidak langsung/Indirect ownership
Jakarta
Development of subscribers based media pelanggan
Pada tanggal 27 Juni 2012, MNCSV On June 27, 2012, MNCSV obtained the letter memperoleh pernyataan efektif dari Ketua
of effectiveness from the Chairman of the Badan Pengawas Pasar Modal dan Lembaga
Capital Market and Financial Institution Keuangan (Bapepam-LK) dengan suratnya
Supervisory Agency (Bapepam-LK) through No.
his Letter No. S 8058/BL/2012 in relation to penawaran umum saham perdana atas
S-8058/BL/2012
untuk
melakukan
MNCSV’s initial public offering of its 1.412.776.000 saham MNCSV. Pada tanggal
1,412,776,000 shares. On July 9, 2012,
9 Juli 2012, saham MNCSV telah dicatatkan MNCSV’s shares were listed on the Indonesia pada Bursa Efek Indonesia,
Stock Exchange, therefore, the Company’s penyertaan saham Perusahaan terdilusi
sehingga
ownership in shares was diluted into 66.47%. menjadi 66,47%.
Pengembangan usaha media berbasis konten Development of content and advertising dan iklan
based media business
Pada tahun 2012, MIL, entitas anak tidak In 2012, MIL, an indirect subsidiary, divested langsung, menjual seluruh sahamnya di LTON
all of its shares in LTON to GMI. This kepada GMI. Transaksi ini dilakukan dalam
transaction was engaged in relation to the rangka reorganisasi entitas yang berada
entities within the dalam kelompok usaha Perusahaan sehingga
reorganization
of
Company’s business group and therefore, dilakukan
was accounted for using the pooling of kepemilikan dan disajikan seolah-olah telah
interest method and was presented as if had terjadi
occurred from the beginning of the period disajikan.
sejak
permulaan
periode yang
Transaksi restrukturisasi yang presented. Restructuring transaction between terjadi di antara entitas anak Perusahaan ini
the Company's subsidiaries did not result in a tidak mengakibatkan perubahan pengendalian
change of control of the Company to Perusahaan terhadap entitas anak sehingga
subsidiaries, therefore the presentation of penyajian laporan posisi keuangan pada awal
consolidated statements of financial position periode
as at the beginning of the earliest
31 Desember 2010) tidak diperlukan. comparative period (January 1, 2011/ December 31, 2010) is not required.
Perusahaan
The Company entered into an investment investasi dengan Indonesia Media Partners
menandatangani
perjanjian
agreement with Indonesia Media Partners LLC, berelasi dengan Saban Capital Group
LLC, related party of Saban Capital Group Inc Inc (“SCG”), pihak ketiga, pada tanggal
(“SCG”), a third party, on October 17, 2011.
17 Oktober 2011. Perjanjian investasi tersebut The investment agreement stated that SCG mengatur bahwa SCG berhak atas call option
has a call option to acquire an additional 2,5% sebanyak 2.5% dari jumlah saham MNC yang
of MNC’s outstanding shares which is owned dimiliki Perusahaan. Harga per lembar saham
by the Company. An exercise price per share atas pelaksanaan call option adalah sebesar
equal to Rp 1,200 within 2 years from the Rp 1.200 jika SCG mengeksekusi opsi dalam
period commencing the investment agreement jangka waktu 2 tahun sejak tanggal perjanjian
date and for an additional 3 months after the investasi dan jika terdapat penambahan 3
second anniversary, an exercise price per bulan dari ulang tahun kedua tanggal
share shall be equal to Rp 1,225 per option perjanjian investasi, maka harga per lembar
share with an adjustment price as stated in saham opsi menjadi Rp 1.225 dengan syarat
option agreement. This transaction will not penyesuaian harga opsi yang diatur dalam
result in a loss of control in MNC and pasal option agreement. Transaksi ini tidak
therefore the changes in the ownership of the mengakibatkan
Company in MNC shall be recorded in equity dalam MNC sehingga perubahan dalam
beralihnya
pengendalian
as difference in value of equity transaction bagian kepemilikan Perusahaan pada MNC
with the non-controlling interest dicatat sebagai ekuitas dalam akun selisih transaksi
Pengembangan usaha penjualan melalui Development of media shopping media
Perusahaan dan GS Homeshopping Inc. The Company and GS Homeshopping Inc. mendirikan PT. MNC GS Homeshopping yang
have established PT. MNC GS Homeshopping bergerak dalam bidang penjualan melalui
which specializes in media shopping with the media
Company having an ownership of 60%. sebesar 60%.
dengan kepemilikan
Perusahaan Perusahaan
f. Management and Other Information
Perusahaan tergabung dalam kelompok The Company is part of MNC Media. usaha MNC Media. Susunan Komisaris,
The Company’s Commissioners, Directors, Direksi, Komite Audit, Sekretaris Perusahaan
Audit Committee, Corporate Secretary and dan Audit Internal Perusahaan pada tanggal
Internal Audit as of December 31, 2012 and
31 Desember 2012 dan 2011 adalah sebagai 2011 consisted of the following: berikut:
31 Desember/December 31 , 2012
31 Desember/December 31 , 2011
Komisaris Commissioners Komisaris Utama
President Commissioner Wakil Komisaris Utama
: Rosano Barack
Rosano Barack
Vice President Commissioner Komisaris
: B. Rudijanto Tanoesoedibjo
B. Rudijanto Tanoesoedibjo
: Chang Long Jong
Mohamad Tachril Sapi'ie
Commissioners
Bambang Trihatmodjo Chang Long Jong
Komisaris Independen
: Mohamed Idwan Ganie
Mohamed Idwan Ganie
Independent Commissioners
Kardinal Alamsyah Karim
Kardinal Alamsyah Karim
Direksi Directors Direktur Utama
President Director Direktur
: Hary Tanoesoedibjo
Hary Tanoesoedibjo
: Muhamad Budi Rustanto
Muhamad Budi Rustanto
Directors
Indra Pudjiastuti Prastomiyono
Indra Pudjiastuti Prastomiyono
Handhianto Suryo Kentjono
Handhianto Suryo Kentjono
Oerianto Guyandi David Fernando Audy
Komite Audit Audit Committee Ketua
Chairman Anggota
: Kardinal Alamsyah Karim
Kardinal Alamsyah Karim
: Mohamed Idwan Ganie
Mohamed Idwan Ganie
Members
Hery Kusnanto
Hery Kusnanto
Sekretaris Perusahaan
Corporate Secretary Audit Internal
: Ir. Arya Mahendra Sinulingga
Ir. Arya Mahendra Sinulingga
: Prihartono Mursanto
Prihartono Mursanto
Internal Audit
2. PENERAPAN
NEW AND REVISED KEUANGAN BARU DAN REVISI (PSAK) DAN
STATEMENTS OF FINANCIAL ACCOUNTING INTERPRETASI
STANDARDS (“PSAK”) AND INTERPRETATION KEUANGAN (ISAK)
STÁNDAR
AKUNTANSI
OF PSAK (“ISAK”)
a. Standar revisi yang berlaku efektif pada
a. Standards effective in the current year tahun berjalan
Dalam tahun berjalan, Grup telah In the current year, the Group has adopted all menerapkan semua standar baru dan revisi
of the new and revised standards and serta interpretasi yang dikeluarkan oleh
interpretations issued by the Financial Dewan Standar Akuntansi Keuangan dari
Standards Board of the Ikatan Akuntan Indonesia yang relevan
Accounting
Indonesian Institute of Accountants that are dengan operasinya dan efektif untuk periode
relevant to their operations and effective for akuntansi yang dimulai pada tanggal 1 Januari
accounting periods beginning on January 1, 2012. Penerapan standar baru dan revisi
2012. The adoption of these new and revised serta interpretasi telah berdampak terhadap
standards and interpretations has resulted in tambahan pengungkapan PSAK 60, Instrumen
additional disclosures required by PSAK 60, Keuangan: Pengungkapan, seperti dijelaskan
Financial Instruments: Disclosures, as discussed di bawah ini:
below:
PSAK
PSAK 60 supersedes the disclosure pengungkapan dalam PSAK 50 (revisi 2006),
60 menggantikan
persyaratan
requirements of PSAK 50 (revised 2006), Instrumen
Instruments: Presentation and Pengungkapan.
Standar baru ini mengakibatkan tambahan This new standard resulted in additional pengungkapan mengenai (a) signifikansi
disclosures concerning (a) the significance of instrumen keuangan terhadap posisi dan
financial instruments for the Group's financial kinerja keuangan Grup, dan (b) sifat dan
position and performance; and (b) the nature and luasnya risiko yang timbul dari instrumen
extent of risks arising from financial instruments keuangan yang mana Grup terekspos selama
to which the Group is exposed during the period periode dan pada akhir periode pelaporan,
and at the end of the reporting period, and how dan bagaimana entitas mengelola risiko-risiko
the Group manages those risks (Note 44). tersebut (Catatan 44).
Berikut ini standar baru dan standar revisi The following new and revised standards and serta interpretasi yang diterapkan dalam
interpretations have also been adopted in laporan keuangan konsolidasian. Penerapan
these consolidated financial statements. Their ini tidak memiliki pengaruh yang signifikan
adoption has not had any significant impact atas jumlah yang dilaporkan dalam laporan
reported in these keuangan konsolidasian tetapi mempengaruhi
consolidated financial statements but may akuntansi untuk transaksi masa depan:
impact the accounting for future transactions or arrangements:
PSAK 10 (revisi 2010), Pengaruh PSAK 10 (revised 2010), The Effects of Perubahan Kurs Valuta Asing
Changes in Foreign Exchange Rates PSAK 13 (revisi 2011), Properti Investasi
PSAK 13 (revised 2011), Investment
Property
PSAK 16 (revisi 2011), Aset Tetap PSAK 16 (revised 2011), Property, Plant
and Equipment
PSAK 18 (revisi 2010), Akuntansi dan PSAK 18 (revised 2010), Accounting and Pelaporan Program Manfaat Purnakarya
Reporting by Retirement Benefit Plans PSAK 24 (revisi 2010), Imbalan Kerja
PSAK 24 (revised 2010), Employee
Benefits
PSAK 26 (revisi 2011), Biaya Pinjaman PSAK 26 (revised 2011), Borrowing Costs PSAK 30 (revisi 2011), Sewa
PSAK 30 (revised 2011), Leases PSAK 46 (revisi 2010), Pajak Penghasilan
PSAK 46 (revised 2010), Income Taxes PSAK 50 (revisi 2010), Instrumen
PSAK 50 (revised 2010), Financial Keuangan: Penyajian
Instruments: Presentation PSAK 53 (revisi 2010), Akuntansi
PSAK 53 (revised 2010), Share-based Kompetensi Berbasis Saham
Payments
PSAK 55 (revisi 2011), Instrumen PSAK 55 (revised 2011), Financial Keuangan: Pengakuan dan Pengukuran
Instruments:
Recognition and
Measurement
PSAK 56 (revisi 2011), Laba Per Saham PSAK 56 (revised 2011), Earnings per
Share
ISAK 13, Lindung Nilai Investasi Neto ISAK 13, Hedges of Net Investments in dalam Kegiatan Usaha Luar Negeri
Foreign Operations ISAK 15, PSAK 24 - Batas Aset Imbalan
ISAK 15, PSAK 24 - The Limit on a Pasti, Persyaratan Pendanaan Minimum
Defined Benefit Asset, Minimum Funding dan Interaksinya
Requirements and their Interaction ISAK 20, Pajak Penghasilan – Perubahan
ISAK 20, Income Taxes – Change in Tax dalam Status Pajak Entitas atau Para
Status of an Entity or its Shareholders Pemegang Sahamnya
ISAK 23, Sewa Operasi - Insentif ISAK 23, Operating Leases – Incentives ISAK 24, Evaluasi Substansi Beberapa
ISAK 24, Evaluating the Substance of Transaksi yang Melibatkan Suatu Bentuk
Transactions involving the Legal Form of a Legal Sewa
Lease
ISAK 25, Hak Atas Tanah ISAK 25, Landrights ISAK 26, Penilaian Ulang Derivatif Melekat
ISAK 26, Reassessment of Embedded
Derivatives
b. Standar telah diterbitkan tapi belum efektif
b. Standards is issued not yet effective
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after setelah 1 Januari 2013 adalah PSAK 38
January 1, 2013 are PSAK 38 (revised 2012), (revisi 2012), Kombinasi Bisnis Entitas
Combination Under Common Sepengendali dan Amandemen PSAK 60,
Business
Control and Amendement of PSAK 60, Instrumen Keuangan: Pengungkapan.
Financial Instrument: Disclosure.
Evaluasi awal oleh manajemen bahwa standar
evaluation by management ini tidak berdampak terhadap nilai tercatat
Preliminary
indicated that these standards do not have an aset dan liabilitas serta pengungkapan terkait
impact on the carrying amount of assets and pada tanggal 31 Desember 2012, tetapi
liabilities and the related disclosures at terdapat kemungkinan akan mempengaruhi
December 31, 2012 but may affect accounting akuntansi dan pengungkapan transaksi dan
and disclosure of future transactions and pengaturan di masa yang akan datang.
arrangements.
3. KEBIJAKAN AKUNTANSI PENTING
3. SIGNIFICANT ACCOUNTING POLICIES
a. Pernyataan Kepatuhan
a. Statement of Compliance
Laporan keuangan
The consolidated financial statements have disusun dan disajikan sesuai dengan Standar
konsolidasian
telah
been prepared and presented in accordance Akuntansi Keuangan di Indonesia.
with
Financial Accounting Standards. These financial statements are not intended to present the financial position, result of operations and cash flows in accordance with accounting principles and reporting practices generally accepted in other countries and jurisdictions.
Indonesian
b. Penyajian
b. Consolidated Financial Statement Presentation Konsolidasian
Laporan
Keuangan
The consolidated financial statements, except konsolidasian, kecuali untuk laporan arus kas
Dasar penyusunan
laporan
keuangan
for the consolidated statements of cash flows, konsolidasian, adalah dasar akrual. Mata
are prepared under the accrual basis of uang penyajian yang digunakan untuk
accounting. The presentation currency used in penyusunan laporan keuangan konsolidasian
the preparation of the consolidated financial adalah mata uang Rupiah (Rp), dan laporan
statements is the Indonesian Rupiah (Rp), keuangan konsolidasian tersebut disusun
while the measurement basis is the historical berdasarkan nilai historis, kecuali beberapa
cost, except for certain accounts which are akun
measured on the bases described in the pengukuran lain sebagaimana diuraikan
related accounting policies. dalam kebijakan akuntansi masing-masing akun tersebut.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows are dengan menggunakan metode langsung
prepared using the direct method with dengan mengelompokkan arus kas dalam
classifications of cash flows into operating, aktivitas operasi, investasi dan pendanaan.
investing and financing activities.
c. Prinsip Konsolidasian
c. Principles of Consolidation
Laporan keuangan
financial statements menggabungkan
incorporate the financial statements of the Perusahaan dan entitas yang dikendalikan
laporan
keuangan
Company and entities controlled by the oleh Perusahaan (entitas anak). Pengendalian
(its subsidiaries). Control is dianggap
Company
achieved where the Company has the power mempunyai hak untuk mengatur kebijakan
to govern the financial and operating policies keuangan dan operasional suatu entitas untuk
of an entity so as to obtain benefits from its memperoleh manfaat dari aktivitasnya.
activities.
Hasil entitas anak yang diakuisisi atau dijual The results of subsidiaries acquired or selama tahun berjalan termasuk dalam
disposed of during the year are included in the laporan laba rugi komprehensif konsolidasian
consolidated statement of comprehensive sejak tanggal efektif akuisisi dan sampai
income from the effective date of acquisition dengan tanggal efektif penjualan.
and up to the effective date of disposal, as appropriate.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments were made to terhadap laporan keuangan entitas anak agar
the financial statements of subsidiaries to kebijakan akuntansi yang digunakan sesuai
bring their accounting policies in line with dengan kebijakan akuntansi yang digunakan
those used by other members of the Group. oleh Grup.
Seluruh transaksi antar perusahaan, saldo, All intra-group transactions, balances, income penghasilan dan beban dieliminasi pada saat
and expenses are eliminated on consolidation. konsolidasi.
Kepentingan non-pengendali pada entitas Non-controlling interests in subsidiaries are anak diidentifikasi secara terpisah dan
identified separately and presented within disajikan dalam ekuitas. Kepentingan non-
The interest of non-controlling pengendali
equity.
shareholders maybe initially measured either awalnya diukur pada nilai wajar atau pada
at fair value or at the non- controlling interests’ bagian pemilikan kepentingan non-pengendali
proportionate share of the fair value of the dari nilai wajar aset bersih yang dapat
acquiree’s identifiable net asset. The choice of diidentifikasi dari pihak yang diakuisisi. Pilihan
measurement is made on acquisition by pengukuran dilakukan pada akuisisi dengan
acquisition basis. Subsequent to acquisition, dasar akuisisi. Setelah akuisisi, jumlah
the carrying amount of non-controlling tercatat kepentingan non-pengendali adalah
interests is the amount of those interests at jumlah kepemilikan pada pengakuan awal
plus non-controlling ditambah bagian kepentingan non-pengendali
initial
recognition
interests’ share of subsequent changes in dari perubahan selanjutnya dalam ekuitas.
equity. Total comprehensive income of Seluruh laba rugi komprehensif entitas anak
subsidiaries is attributed to the owners of the tersebut
Company and to the non-controlling interests Perusahaan dan pada kepentingan non-
even if this results in the non-controlling pengendali bahkan jika hal ini mengakibatkan
interests having deficit balance. kepentingan
non-pengendali
mempunyai
saldo defisit.
Perubahan dalam bagian kepemilikan Grup Changes in the Group interests in subsidiaries pada entitas anak yang tidak mengakibatkan