WINS Financial Statement 1Q -2016
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Laporan Keuangan Konsolidasian Interim
per 31 Maret 2016 dan 31 Desember 2015
dan untuk Periode 3 (Tiga) Bulan yang Berakhir
pada Tanggal 31 Maret 2016 dan 2015
Interim Consolidated Financial Statements
as of March 31, 2016 and December 31, 2015
and for the 3 (Three) Months Periods Ended
March 31, 2016 and 2015
d2/4/5/2016 11:54 AM
sign:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
Daftar Isi
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Halaman/
Page
Directors’ Statement Letter
Surat Pernyataan Direksi
Laporan Keuangan Konsolidasian Interim
per 31 Maret 2016 dan 31 Desember 2015
dan untuk Periode 3 (Tiga) Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
Laporan Posisi Keuangan Konsolidasian Interim
Interim Consolidated Financial Statements
as of March 31, 2016 and December 31, 2015
and for the 3 (Three) Months Periods Ended
March 31, 2016 and 2015
1
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian Interim
Table of Contents
Interim Consolidated Statements of Financial Position
Interim Consolidated Statements of Profit or Loss
2
and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim
3
Interim Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian Interim
4
Interim Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian Interim
5
Notes to Interim Consolidated Financial Statements
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Per 31 Maret 2016 dan 31 Desember 2015
(dalam US Dolar Penuh)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan Setara Kas
Piutang Usaha
Pihak Berelasi
Pihak Ketiga
Aset Keuangan Lancar Lainnya
Persediaan
Pajak Dibayar di Muka
Uang Muka dan Biaya Dibayar di Muka
Aset Tidak Lancar yang Diklasifikasikan
Sebagai Dimiliki untuk Dijual
Total Aset Lancar
ASET TIDAK LANCAR
Piutang Pihak Berelasi
Investasi pada Entitas Asosiasi
Aset Pajak Tangguhan
Aset Tetap
Aset Tidak Lancar Lainnya
Total
AsetAKTIVA
Tidak Lancar
JUMLAH
LIABILITAS JANGKA PANJANG
Utang Pihak Berelasi
Liabilitas Keuangan Jangka Panjang Lainnya
Utang Bank Jangka Panjang
Liabilitas Imbalan Kerja Jangka Panjang
16,205,162
4,815,508
27,258,960
67,649
63,396
794,666
1,392,458
4,299,721
19,695,623
366,464
79,226
501,301
536,167
11
-44,929,110
16,138
41,699,802
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Accounts Receivable
Related Parties
Third Parties
Other Current Financial Assets
Inventories
Prepaid Taxes
Advances and Prepaid Expenses
Non Current Asset Classified as
Held for Sale
Total Current Assets
9, 28
8
6.e
10
12, 28
724,544
27,719,158
523,115
356,209,389
8,768,223
393,944,429
719,519
27,213,618
523,115
362,822,504
12,639,866
403,918,622
NON CURRENT ASSETS
Due from Related Party
Investment in Associates
Deferred Tax Assets
Fixed Assets
Other Non Current Assets
Total Non Current Assets
438,873,539
445,618,424
TOTAL ASSETS
28
6.a
7
13, 27, 28
9
1,844,003
10,057,520
1,512,414
858,775
538,381
62,415
--
36,161,743
6,571,432
60,516,213
34,087,936
6,571,432
55,532,876
23,686,773
22,316,053
76,655,811
3,223,001
25,329,631
21,776,571
86,130,466
3,038,563
NON CURRENT LIABILITIES
Due to Related Parties
Other Non Current Financial Liabilities
Long Term Bank Loans
Long Term Employee Benefits Liabilities
125,881,638
186,397,851
136,275,231
191,808,107
Total Non Current Liabillities
TOTAL LIABILITIES
14, 28
6.d
28
15, 27, 28
16, 28
28
16
9
9, 28
15, 27, 28
16, 27, 28
17
Due to Related Parties
Total Current Liabillities
43,035,647
84,328,280
43,035,647
84,328,280
522,844
82,214,399
210,101,170
42,374,518
252,475,688
522,844
83,633,885
211,520,656
42,289,661
253,810,317
EQUITY
Equity Attributable to the owners of
the Parent Entity:
Capital Stock, Par value - Rp 100
Authorized Capital - 14,220,000,000 shares
Issued and Fully Paid 4,038,011,640 shares as of March 31, 2016 and
December 31, 2015,
Additional Paid in Capital
Retained Earnings
Appropriated
Unappropriated
Total
Non-Controlling Interest
TOTAL EQUITY
438,873,539
445,618,424
TOTAL LIABILITIES AND EQUITY
19
20
18
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Accounts Payable
Related Parties
Third Parties
Accrued Expenses
Taxes Payable
Short Term Liabilities on Employee Benefits
Other Current Financial Liabilities
Short Term Bank Loans
Current Portion of Long Term Liabilities
Long Term Bank Loans
1,354,087
11,412,563
1,767,812
945,201
530,259
63,116
1,710,000
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
2015
USD
10,536,473
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
EKUITAS
Ekuitas yang Dapat Diatribusikan kepada
Pemilik Entitas Induk:
Modal Saham, Nilai nominal - Rp 100
Modal Dasar - 14.220.000.000 saham
Modal Ditempatkan dan Disetor Penuh 4.038.011.640 saham per 31 Maret 2016 dan
31 Desember 2015,
Tambahan Modal Disetor
Saldo Laba
Ditentukan Penggunaannya
Belum Ditentukan Penggunaannya
Total
Kepentingan Non Pengendali
TOTAL EKUITAS
TOTAL LIABILITAS DAN EKUITAS
2016
USD
4, 27, 28
5, 27, 28
9
TOTAL ASET
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang Usaha
Pihak Berelasi
Pihak Ketiga
Beban Akrual
Utang Pajak
Liabilitas Imbalan Kerja Jangka Pendek
Liabilitas Keuangan Jangka Pendek Lainnya
Utang Bank Jangka Pendek
Bagian Lancar Liabilitas Jangka Panjang
Utang Bank Jangka Panjang
Utang Pihak Berelasi
Total Liabilitas Jangka Pendek
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
As of March 31, 2016 and December 31, 2015
(In Full US Dollar)
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
1
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN LABA RUGI
DAN PENGHASILAN KOMPREHENSIF LAIN
KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
(dalam US Dolar Penuh)
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
For the Three Months Periods Ended
March 31, 2016 and 2015
(In Full US Dollar)
2016
USD
2015
USD
PENDAPATAN
22
23,267,039
29,247,495
REVENUES
BEBAN LANGSUNG
23
18,688,513
23,828,819
DIRECT EXPENSES
4,578,526
5,418,676
GROSS PROFIT
LABA BRUTO
Beban Usaha
Pendapatan Lainnya
Beban Lainnya
Beban Pajak Final
LABA USAHA
24
25.a
25.b
(1,984,415)
39,957
(1,996,618)
(308,813)
328,637
(2,890,805)
196,880
-(469,708)
2,255,043
Operating Expenses
Other Income
Other Expenses
Final Tax Expenses
INCOME FROM OPERATIONS
Bagian Laba (Rugi) Entitas Asosiasi
Beban Bunga dan Keuangan
8
25.c
505,539
(2,312,909)
(170,925)
(2,496,148)
Share of Profit (Loss) of Associates
Interest and Financial Charges
(1,478,733)
(412,030)
LOSS BEFORE INCOME TAX
--
--
Income Tax Expenses
(1,478,733)
(412,030)
LOSS FOR THE PERIOD
--
--
OTHER COMPREHENSIVE INCOME
(1,478,733)
(412,030)
TOTAL COMPREHENSIVE LOSS
FOR THE PERIOD
RUGI SEBELUM PAJAK PENGHASILAN
Beban Pajak Penghasilan
6.b
RUGI PERIODE BERJALAN
PENDAPATAN KOMPREHENSIF LAIN
TOTAL RUGI KOMPREHENSIF
PERIODE BERJALAN
TOTAL LABA (RUGI) PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
(1,419,486)
(59,247)
(1,478,733)
TOTAL LABA (RUGI) KOMPREHENSIF YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
LABA (RUGI) PER SAHAM (dalam Sen US Dolar)
Dasar
Dilusian
(1,419,486)
(59,247)
(1,478,733)
76,122
(488,152)
(412,030)
26
(0.035)
(0.035)
0.002
0.002
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
76,122
(488,152)
(412,030)
TOTAL INCOME (LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
TOTAL COMPREHENSIVE INCOME (LOSS)
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
EARNINGS (LOSS) PER SHARE (in Cent US Dollar)
Basic
Diluted
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
2
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
(dalam US Dolar Penuh)
Catatan/
Notes
SALDO PER 31 DESEMBER 2014
Pembentukan Dana Cadangan
Pelaksanaan Opsi Saham
Opsi Saham
Pembatalan Opsi Saham
Perubahan dari Transaksi Ekuitas Entitas Anak
Dividen Tunai
Rugi Komprehensif Tahun Berjalan
SALDO PER 31 DESEMBER 2015
Penerbitan Saham Kepada Non Pengendali
Rugi Komprehensif Periode Berjalan
SALDO PER 31 MARET 2016
21
20
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
For the Three Months Periods Ended
March 31, 2016 and 2015
(In Full US Dollar)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk / Equity Attributable to Owners of the Parent Entity
Saldo Laba/Retained Earnings
Modal Saham/
Tambahan
Total
Capital Stock
Modal
Ditentukan
Belum Ditentukan
Disetor/
Penggunaannya/
Penggunaannya/
Additional
Appropriated
Unappropriated *)
Paid in
Capital
USD
USD
USD
USD
USD
Total Ekuitas/
Total Equity
USD
USD
42,983,831
84,346,840
422,844
89,014,878
216,768,393
46,354,872
263,123,265
BALANCE AS OF DECEMBER 31, 2014
-51,816
------
-267,677
232,445
(518,682)
----
100,000
-------
(100,000)
-----(5,280,993)
-319,493
232,445
(518,682)
--(5,280,993)
----707
(8,752)
(4,057,166)
-319,493
232,445
(518,682)
707
(8,752)
(9,338,159)
Appropriation for Reserve Fund
Exercised Stock Option
Stock Option
Cancelation of Stock Option
Changes of Equity Transactions in Subsidiary
Cash Dividend
Comprehensive Loss for the Year
43,035,647
84,328,280
522,844
83,633,885
211,520,656
42,289,661
253,810,317
BALANCE AS OF DECEMBER 31, 2015
---
---
---
-(1,419,486)
-(1,419,486)
144,104
(59,247)
144,104
(1,478,733)
Issuance of stock to Non Controlling Interest
Comprehensive Loss for the Period
43,035,647
84,328,280
522,844
82,214,399
210,101,170
42,374,518
252,475,688
BALANCE AS OF MARCH 31, 2016
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
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Kepentingan
Non Pengendali/
Non-controlling
Interest
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
3
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN ARUS KAS
KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
(dalam US Dolar Penuh)
CONSOLIDATED
STATEMENTS OF CASH FLOWS
For the Three Months Periods Ended
March 31, 2016 and 2015
(In Full US Dollar)
Catatan/
Notes
2016
USD
2015
USD
14,922,645
(9,231,124)
(3,928,371)
(1,842,408)
(4,714)
39,957
35,958,366
(18,312,663)
(6,075,649)
(2,244,852)
(44,079)
32,802
(44,016)
9,313,925
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers
Cash Paid to Suppliers
Cash Paid to Employees
Payment of Interest
Payment of Income Tax
Interest Received
Net Cash Flows Provided by Operating Activities
4,179,199
-(2,568,078)
1,611,121
195,000
(28,516)
(540,360)
(373,876)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceed from Disposal of Fixed Assets and Non
Current Asset Classified as Held for Sale
Placement of Restricted Deposit
Acquisitions of Fixed Assets
Net Cash Flows Provided by (Used in) Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan Pinjaman Bank
Penerimaan Setoran Modal
Penerimaan dari Pihak Berelasi
Pembayaran kepada Pihak Berelasi
Pembayaran Utang Jangka Panjang dan Biaya Transaksi Pinjaman
Arus Kas Bersih Digunakan Untuk Aktivitas Pendanaan
3,710,000
144,104
-(1,647,883)
(9,461,163)
(7,254,942)
--9,694
(1,704,174)
(9,496,889)
(11,191,369)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt of Bank Loans
Receipt of Paid in Capital
Receipt from Related Parties
Payment to Related Parties
Payment of Long Term Loans and Transaction Cost
Net Cash Flows Used In Financing Activities
PENURUNAN BERSIH KAS DAN
SETARA KAS
(5,687,837)
(2,251,320)
NET DECREASE IN CASH
AND CASH EQUIVALENTS
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Pembayaran kepada Pemasok
Pembayaran kepada Karyawan
Pembayaran Bunga
Pembayaran Pajak Penghasilan
Penerimaan Bunga
Arus Kas Bersih Diperoleh dari Aktivitas Operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil Penjualan Aset Tetap dan Aset Tidak Lancar yang Diklasifikasikan
Sebagai Dimiliki untuk Dijual
Penempatan Deposito Dibatasi Penggunaannya
Perolehan Aset Tetap
Arus Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Investasi
10
19,148
(78,558)
EFFECTS OF FLUCTUATION IN
EXCHANGE RATES ON
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
PADA AWAL TAHUN
16,205,162
29,800,069
CASH AND CASH EQUIVALENTS AT
BEGINNING OF THE YEAR
KAS DAN SETARA KAS
PADA AKHIR PERIODE
10,536,473
27,470,191
CASH AND CASH EQUIVALENTS AT
THE END OF THE PERIOD
40,135
6,566,167
3,930,171
60,959
11,799,832
15,609,400
CASH AND CASH EQUIVALENTS AT THE END
OF THE PERIOD CONSIST OF:
Cash on Hand
Cash in Banks
Time Deposits
10,536,473
27,470,191
Total
PENGARUH SELISIH KURS PADA
KAS DAN SETARA KAS
KAS DAN SETARA KAS PADA AKHIR
PERIODE TERDIRI DARI:
Kas
Bank
Deposito Berjangka
4
Total
Tambahan informasi aktivitas yang tidak mempengaruhi arus
kas disajikan pada Catatan 32
Additional information of non cash activities
is presented in Note 32
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
4
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
1. Umum
1. General
1.a. Pendirian dan Informasi Umum
PT Wintermar Offshore Marine Tbk (Perusahaan)
didirikan dengan nama PT Swakarya Mulia
Shipping berdasarkan Akta Notaris Trisnawati
Mulia SH, No. 98 tanggal 18 Desember 1995. Akta
pendirian tersebut telah mendapat persetujuan dari
Menteri Kehakiman Republik Indonesia dengan
Surat Keputusan No.C2 7680.HT.01.01.TH.96
tanggal 6 Maret 1996.
1.a. Establishment and General Information
PT Wintermar Offshore Marine Tbk (the Company)
was established under the name of PT Swakarya
Mulia Shipping based on Notarial Deed of
Trisnawati Mulia, SH, No. 98 dated December 18,
1995. The deed of establishment was approved by
the Minister of Justice of Republic of Indonesia in
his Decree No. C2-7680.HT.01.01.TH.96 on
March 6, 1996.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, yang terakhir dengan
Akta No. 23 tanggal 24 November 2015 dari
Fathiah Helmi, SH, Notaris di Jakarta mengenai
perubahan anggaran dasar. Perubahan ini telah
dilaporkan dan diterima oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dengan
Surat Keputusan No. AHU-AH. 01.03.0982368
tanggal 24 November 2015.
The Company’s Articles of Association have been
amended several times, most recently by the
Notarial Deed No. 25 dated November 24, 2015
from Fathiah Helmi, SH, Notary in Jakarta
regarding changes Articles of Association. This
amended deed was reported and received by the
Minister of Law and Human Rights of Republic of
Indonesia in his Decree No. AHU-AH.
01.03.0982368 dated November 24, 2015.
Perusahaan berdomisili di Jalan Kebayoran Lama
No. 155, Jakarta.
The Company is domiciled at Jalan Kebayoran
Lama No. 155 Jakarta.
Sesuai dengan pasal 3 Anggaran Dasar
Perusahaan, ruang lingkup kegiatan Perusahaan
meliputi bidang pelayaran di dalam negeri dan
kegiatan penunjangnya.
Based on Article 3 of the Company’s Articles of
Association, the main activity of the Company is
shipping in the national waters and its supporting
activities.
Perusahaan memulai kegiatan komersial pada
tahun 1996. Saat ini, Perusahaan bergerak dalam
bidang pelayaran dengan fokus pada kapal
penunjang kegiatan angkutan lepas pantai bagi
industri minyak dan gas bumi.
The Company started its commercial operations in
1996. Currently, the Company is engaged in
shipping with a focus on supporting activities for
the offshore transportation for oil and gas industry.
PT Wintermarjaya Lestari, yang didirikan di
Jakarta, merupakan entitas induk utama
Perusahaan.
PT Wintermarjaya Lestari, which was incorporated
in Jakarta, is the Company’s ultimate parent entity.
1.b. Komisaris, Direksi dan Karyawan
1.b. Commissioners, Directors and Employees
Susunan Komisaris dan Direksi per 31 Maret 2016
dan 31 Desember 2015, adalah sebagai berikut:
Dewan Komisaris:
Komisaris Utama
(Merangkap sebagai Komisaris Independen)
Komisaris
Komisaris
Direksi:
Direktur Utama
Board of Commissioners and Directors as of March
31, 2016 and December 31, 2015 are as follows:
Jonathan Jochanan
Johnson Williang Sutjipto
Darmawan Layanto
Sugiman Layanto
Directors:
President Director
Director
Direktur
(Merangkap sebagai Sekretaris Perusahaan)
Board of Commissioners:
President Commissioner
(Serves as an Independent Commissioner)
Commissioner
Commissioner
Nely Layanto
(Serves as a Corporate Secretary)
Direktur
Marc Peter Thomson
Director
Direktur
John Stuart Anderson Slack
Director
Direktur
Janto Lili
Direktur Tidak Terafiliasi
H Endo Rasdja
5
Director
Unaffiliated Director
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
Susunan Komite Audit Perusahaan pada
31 Maret 2016 dan 31 Desember 2015 adalah
sebagai berikut:
Ketua
Composition of Audit Committee as of March 31,
2016 and December 31, 2015 is as follows:
Jonathan Jochanan
Chairman
Anggota
Paul Capelle
Member
Anggota
Harjono Wreksoremboko
Member
Pada 31 Maret 2016 dan 31 Desember 2015,
Perusahaan dan entitas anak memiliki pegawai
tetap masing-masing 214 karyawan (tidak diaudit).
As of March 31, 2016 and December 31, 2015, the
Company and subsidiaries employed 214
permanent employees, respectively (unaudited).
1.c. Struktur Entitas Anak
Perusahaan memiliki pengendalian atas entitas
anak yang dikonsolidasi sebagai berikut:
1.c. Subsidiaries Structure
The Company have control over the consolidated
subsidiaries as follows:
Tahun Operasi
Komersial/
Persentase Kepemilikan/
Percentage of Ownership
2016
2015
Entitas Anak/
Domisili/
Kegiatan Usaha Utama/
Year of
Subsidiaries
Domicile
Main Business Activity
Commercial
Operation
%
%
Total Aset/
Total Assets
2016
2015
USD
USD
Jakarta
Pelayaran/Shipping
1971
99.71
99.71
116,911,742
Palembang
Pelayaran/Shipping
1997
99.51
99.51
4,408,213
4,600,264
Jakarta
Pelayaran dan Perdagangan/Shipping and Trading
1995
99.78
99.78
65,344,064
60,909,830
PT Hammar Marine Offshore (Hammar)
Jakarta
Pelayaran/Shipping
2011
60
60
3,574,240
3,565,340
PT PSV Indonesia (PSV)
Jakarta
Pelayaran/Shipping
2010
51
51
42,127,256
43,861,955
PT Winpan Offshore (Winpan)
Jakarta
Pelayaran/Shipping
2011
51
51
12,511,331
13,164,267
PT Win Offshore (Wino)
Jakarta
Pelayaran/Shipping
2012
51
51
80,362,645
80,258,356
51
42,702,615
43,242,388
PT Wintermar (Wintermar)
PT Arial Niaga Nusantara (Arial)
PT Sentosasegara Mulia Shipping (Sentosa)
120,724,292
Jakarta
Pelayaran/Shipping
2013
51
Singapura/Singapore
Jakarta
Jakarta
Investasi/Investment
Pelayaran/Shipping
Pelayaran/Shipping
2012
---
100
100
275,119
317,919
100
100
PT Fast Offshore Indonesia (FOI)
Jakarta
Pelayaran/Shipping
2009
100
100
51
51
49,142
4,463,730
42,059,469
209,211
4,464,648
43,077,169
Wintermar (B) Sdn Bhd
Brunei
Pelayaran/Shipping
--
99.44
--
129,757
PT WM Offshore (WMO)
Florissa Pte.Ltd. (Florissa)
PT Wintermar Asia (Wina)
PT Win Maritim (Winmar)
132,738
Dalam laporan keuangan konsolidasian ini,
Perusahaan dan entitas anak secara bersamasama disebut sebagai “Grup”.
In these consolidated financial statements, the
Company and its subsidiaries are collectively
referred as the “Group”.
Berikut perubahan kepemilikan dan pendirian
entitas anak di tahun 2015:
Following the change of ownership
establishment of the subsidiary in 2015:
Wintermar (B) Sdn Bhd
Pada tanggal 2 Desember 2014, Wintermar, entitas
anak, mendirikan Wintermar (B) Sdn Bhd dengan
menempatkan modal disetor sebanyak 99.000
saham atau setara 99,44% kepemilikan. Wintermar
(B) Sdn Bhd berkedudukan di Brunei Darussalam
dan belum beroperasi secara komersial.
Wintermar (B) Sdn Bhd
On December 2, 2014, Wintermar, subsidiary,
establish Wintermar (B) Sdn Bhd and contributed a
paid-in capital of 99,000 shares or equal with
99.44% ownership. Wintermar (B) Sdn Bhd is
domiciled in Brunei Darussalam and has not
started commercial operations.
1.d. Pencatatan Saham Perusahaan
Penawaran Umum Perdana dan Penerbitan
Waran Seri I
Pada tanggal 19 Nopember 2010, Perusahaan
telah menerima pernyataan efektif pendaftaran
sebagai perusahaan publik dari Ketua Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(Bapepam-LK) dengan suratnya No. S10515/BL/2010 untuk melakukan penawaran
umum atas 900.000.000 saham Perusahaan
kepada masyarakat dan 90.000.000 Waran Seri I.
Sampai tanggal akhir pelaksanaan, jumlah waran
yang dilaksanakan sebanyak 57.287.323 waran.
1.d. Listing of the Company’s Shares
Initial Public Offering and Issuance of Warrant
Seri I
On November 19, 2010, the Company received an
effective notification of registration as a public
company by the Chairman of the Capital Market
and Financial Institution Supervisory Agency
(Bapepam-LK) in his letter No. S-10515/BL/2010
for its public offering for 900,000,000 shares and
90,000,000 Warrant Series I. Up to the last date of
the exercise period, total exercised warrants
amounted to 57,287,323 warrants.
6
and
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
Management and Employee Stock Option
Program (MESOP) 1 Tahap 1
Pada tanggal 17 Maret 2011, Perusahaan
mendistribusikan 16.000.000 opsi dengan harga
pelaksanaan Rp300 per saham. Sampai dengan 31
Maret 2016, jumlah saham yang diterbitkan dari
pelaksanaan opsi ini adalah sebanyak 11.856.525
saham.
Management and Employee Stock Option
Program (MESOP) 1 Phase 1
On March 17, 2011, the Company distributed
16,000,000 options with exercise price of Rp300
per share. Until December 31, 2015, number of
shares from exercise of this option is 11,856,525
shares.
MESOP 1 Tahap 2
Pada tanggal 1 April 2012, Perusahaan
mendistribusikan 19.500.000 opsi dengan harga
pelaksanaan Rp310 per saham. Sampai dengan 31
Maret 2016, jumlah saham yang diterbitkan dari
pelaksanaan opsi ini adalah sebanyak 11.766.200
saham.
MESOP 1 Phase 2
On April 1, 2012, the Company distributed
19,500,000 options with exercise price of Rp310
per share. Up to March 31, 2016, number of shares
issued from exercise of this option is 11,766,200
shares.
MESOP 2
Pada tanggal 10 Oktober 2012, Perusahaan
mendistribusikan 15.729.000 opsi dengan harga
pelaksanaan Rp390 per saham. Sampai dengan 24
April 2014, semua opsi telah dilaksanakan.
MESOP 2
On October 10, 2012, the Company distributed
15,729,000 options with exercise price of Rp390
per share. Until April 24, 2014, all options have
been exercised.
Dividen Saham - 2013
Pada tanggal 21 Juni 2013, Perusahaan
membagikan dividen saham dengan menerbitkan
57.807.429 saham.
Stock Dividend - 2013
On June 21, 2013, the Company distributed stock
dividend by issuing 57,807,429 shares.
Konversi Pinjaman IFC
Pada tanggal 14 April 2014, Perusahaan
menerbitkan 190.000.000 saham sebagai konversi
IFC Convertible Loan.
IFC Loan Conversion
On April 14, 2014, the Company issued
190,000,000 shares as conversion of IFC
Convertible loan.
Penerbitan Saham Tanpa Hak Memesan Efek
Terlebih Dahulu
Pada tanggal 2 Mei 2014, Perusahaan menerbitkan
116.917.000 saham pada harga Rp800 per saham.
Non Pre Emptive Share Issuance
Dividen Saham - 2014
Pada tanggal 15 Juli 2014, Perusahaan
membagikan dividen saham dengan menerbitkan
26.648.163 saham.
Stock Dividend - 2014
On July 15, 2014, the Company distributed stock
dividend by issuing 26,648,163 shares.
Pada tanggal 31 Maret 2016 dan 31 Desember
2015, sejumlah 4.038.011.640 dan 4.038.011.640
saham Perusahaan dicatatkan di Bursa Efek
Indonesia.
As of March 31, 2016 and December 31, 2015, a
total of 4,038,011,640 and 4.038.011.640 shares of
the Company is listed on the Indonesian Stock
Exchange.
On May 2, 2014, the Company issued 116,917,000
shares at Rp800 per share.
7
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
2. Ikhtisar Kebijakan Akuntansi Signifikan
2. Summary of Significant Accounting Policies
2.a. Kepatuhan Terhadap Standar Akuntansi
Keuangan (SAK)
Laporan keuangan konsolidasian Grup telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia yang meliputi
Pernyataan Standar Akuntansi Keuangan (PSAK)
dan Interpretasi Standar Akuntansi Keuangan
(ISAK) yang diterbitkan oleh Dewan Standar
Akuntansi Keuangan – Ikatan Akuntan Indonesia
(DSAK – IAI), serta peraturan Pasar Modal yang
berlaku antara lain Peraturan Otoritas Jasa
Keuangan/Badan Pengawas Pasar Modal dan
Lembaga Keuangan (OJK/Bapepam-LK) No.
VIII.G.7 tentang pedoman penyajian laporan
keuangan, keputusan Ketua Bapepam-LK No.
KEP-347/BL/2012
tentang
penyajian
dan
pengungkapan laporan keuangan emiten atau
perusahaan publik.
2.a. Compliance with Financial Accounting
Standards (FAS)
The Group’s consolidated financial statements
were prepared and presented in accordance with
Indonesian Financial Accounting Standards which
include the Statement of Financial Accounting
Standards (PSAK) and Interpretation of Financial
Accounting Standards (ISAK) issued by the
Financial Accounting Standard Board – Indonesian
Institute of Accountant (DSAK – IAI), and
regulations in the Capital Market include
Regulations of Financial Sevices Authority/Capital
Market and Supervisory Board and Financial
Institution (OJK/Bapepam-LK) No. VIII.G.7
regarding guidelines for the presentation of
financial statements, decree of Chairman of
Bapepam-LK No. KEP-347/BL/2012 regarding
presentation and disclosure of financial statements
of the issuer or public company.
2.b. Dasar Pengukuran dan Penyusunan Laporan
Keuangan Konsolidasian
Laporan keuangan konsolidasian disusun dan
disajikan berdasarkan asumsi kelangsungan usaha
serta atas dasar akrual, kecuali laporan arus kas
konsolidasian.
Dasar
pengukuran
dalam
penyusunan laporan keuangan konsolidasian ini
adalah konsep biaya perolehan, kecuali beberapa
akun tertentu yang didasarkan pengukuran lain
sebagaimana dijelaskan dalam kebijakan akuntansi
masing-masing akun tersebut. Biaya perolehan
umumnya didasarkan pada nilai wajar imbalan
yang diserahkan dalam pemerolehan aset.
2.b. Basis of Measurement and Preparation of
Consolidated Financial Statements
The consolidated financial statements have been
prepared and presented based on going concern
assumption and accrual basis of accounting,
except for the consolidated statements of cash
flows. Basis of measurement in preparation of
these consolidated financial statements is the
historical costs concept, except for certain accounts
which have been prepared on the basis of other
measurements as described in their respective
policies. Historical cost is generally based on the
fair value of the consideration given in exchange for
assets.
Laporan arus kas konsolidasian disajikan dengan
metode langsung (direct method) dengan
mengelompokkan arus kas dalam aktivitas operasi,
investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method by classifying
cash flows into operating, investing and financing
activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian ini
adalah Dolar Amerika Serikat yang merupakan
mata uang fungsional Grup. Setiap entitas di dalam
Grup menetapkan mata uang fungsional sendiri
dan unsur-unsur dalam laporan keuangan dari
setiap entitas diukur berdasarkan mata uang
fungsional tersebut.
The presentation currency used in the preparation
of the consolidated financial statements is US
Dollar which is the functional currency of the
Group. Each entity in the Group determines its own
functional currency and items included in the
financial statements of each entity are measured
using that functional currency.
8
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
2.c. Pernyataan dan Interpretasi Standar Akuntansi
Baru dan Revisi yang Berlaku Efektif pada
Tahun Berjalan
2.c. New and Revised
Statements
and
Interpretation
of
Financial
Accounting
Standards Effective in the Current Year
DSAK-IAI telah menerbitkan standar baru,
penyesuaian atas standar dan interpretasi standar
yang berlaku efektif untuk tahun buku yang dimulai
pada atau setelah 1 Januari 2016.
DSAK - IAI has issued the new standards,
amendments of standards and interpretation of
standard effectively applied for the period starting
on or after January 1, 2016.
Penyesuaian dan interpretasi standar berikut
relevan dengan operasi Grup tetapi tidak
berdampak
terhadap
Laporan
keuangan
konsolidasian Grup:
PSAK No. 5 “Segmen Operasi”
PSAK No. 7 “Pengungkapan Pihak-pihak
Berelasi”
PSAK No. 16 “Aset Tetap”
PSAK No. 22 “Kombinasi Bisnis”
PSAK No. 25 “Kebijakan Akuntansi,
Perubahan Estimasi Akuntansi dan Kesalahan”
PSAK No. 68 “Pengukuran Nilai Wajar”
ISAK No. 30 “Pungutan”
Improvement and interpretation of the following
standards are relevant to the Group’s operation but
have no impact to the Group’s consolidated
financial statements:
PSAK No. 5 “Operating Segments”
PSAK No. 7 “Related Party Disclosures”
Standar baru dan penyesuaian atas standar berikut
tidak relevan dengan operasi Grup:
New standard and improvement of the following
standards are not relevant to the Group’s operation:
Standar
PSAK No. 110 (revisi 2015) “Akuntansi Sukuk”
Standard
PSAK No. 110 (revised 2015) “Accounting for
Sukuk”
Penyesuaian
PSAK No. 13 “Properti Investasi”
PSAK No. 19 “Aset Tak berwujud”
PSAK No. 53 “Pembayaran Berbasis Saham”
Adjustment
PSAK No. 13 “Investments Property”
PSAK No. 19 “Intangible Assets”
PSAK No. 53 “Share-based Payments”
Amandemen standar berikut relevan dengan
operasi Grup tetapi tidak berdampak terhadap
Laporan Keuangan Konsolidasi Grup:
The following amendments to standards are
relevant to the Group’s operation but have no
impact to the Group’s consolidated financial
statements:
PSAK No. 4 “Separate Financial Statements
about Equity Method in Separate Financial
Statements”
PSAK No. 15 “Investment in Associates and
Joint Venture about Investment Entities:
Applying the Consolidation Exception”
PSAK No. 16 “Property, Plant and Equipment”
PSAK No. 22 “Business Combination”
PSAK No. 25 “Accounting Policies, Changes in
Accounting Estimates and Errors”
PSAK No. 68 “Fair Value Measurement”
ISAK No. 30 “Levies”
PSAK No. 4 “Laporan Keuangan Tersendiri
tentang Metode Ekuitas dalam Laporan
Keuangan Tersendiri”
PSAK No. 15 “Investasi Pada Entitas Asosiasi
dan Ventura Bersama tentang Entitas
Investasi:
Penerapan
Pengecualian
Konsolidasi”
PSAK No. 24 “Imbalan Kerja tentang Program
Imbalan Pasti: Iuran Pekerja”
PSAK
No.
65
“Laporan
Keuangan
Konsolidasian tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi”
PSAK No. 67 “Pengungkapan Kepentingan
Dalam Entitas Lain tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi”
9
PSAK No. 24 “Employee Benefits about
Defined
Benefit
Plans:
Employee
Contributions”
PSAK No. 65 “Consolidation
Financial
Statements about Investment Entities:
Applying the Consolidation Exception”
PSAK No. 67 “Disclosures of Interest in Other
Entities about Investment Entities: Applying
the Consolidation Exception”
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
PSAK No. 16: Aset Tetap tentang Klarifikasi
Metode yang Diterima untuk Penyusutan dan
Amortisasi”
PSAK No. 16 “Property, Plant and Equipment
about Clarification of Acceptable Methods of
Depreciation and Amortization”
Amandemen standar berikut tidak relevan dengan
operasi Grup:
PSAK No. 66 “Pengaturan Bersama tentang
Akuntansi Akuisisi Kepentingan dalam Operasi
Bersama”
PSAK No. 19 “Aset Takberwujud tentang
Klarifikasi Metode yang Diterima untuk
Penyusutan dan Amortisasi”
The following amendments to standards are not
relevant to the Group’s operation:
PSAK No. 66 “Joint Arrangements about
Accounting for Acquisitions of Interests in Joint
Operation”
PSAK No. 19 “Intangible Asset about
Clarification of Acceptable Methods of
Depreciation and Amortization”
2.d. Prinsip-prinsip Konsolidasi
Laporan keuangan konsolidasian mencakup
laporan keuangan Perusahaan dan entitas-entitas
anak seperti disebutkan pada Catatan 1.c.
2.d. Principles of Consolidation
The consolidated financial statements incorporate
the financial statements of the Company and
subsidiaries as described in Note 1.c.
Entitas anak adalah entitas yang dikendalikan oleh
Grup, yakni Grup terekspos, atau memiliki hak,
atas imbal hasil variabel dari keterlibatannya
dengan entitas dan memiliki kemampuan untuk
mempengaruhi imbal hasil tersebut melalui
kemampuan kini untuk mengarahkan aktivitas
relevan dari entitas (kekuasaan atas investee).
A subsidiary is an entity controlled by the Group, ie
the Group is exposed, or has rights, to variable
returns from its involvement with the entity and has
the ability to affect those returns through its current
ability to direct the entity’s relevant activities (power
over the investee).
Keberadaan dan dampak dari hak suara potensial
dimana Grup memiliki kemampuan praktis untuk
melaksanakan
(yakni
hak
substantif)
dipertimbangkan saat menilai apakah Grup
mengendalikan entitas lain.
The existence and effect of substantive potential
voting rights that the Group has the practical ability
to exercise (ie substantive rights) are considered
when assessing whether the Group controls
another entity.
Laporan keuangan Grup mencakup hasil usaha,
arus kas, aset dan liabilitas dari Perusahaan dan
seluruh entitas anak yang, secara lagsung dan
tidak langsung, dikendalikan oleh Perusahaan.
Entitas anak dikonsolidasikan sejak tanggal efektif
akuisisi, yaitu tanggal dimana Grup secara efektif
memperoleh pengendalian atas bisnis yang
diakuisisi, sampai tanggal pengendalian berakhir.
Entitas induk menyusun laporan keuangan
konsolidasian dengan menggunakan kebijakan
akuntansi yang sama untuk transaksi dan peristiwa
lain dalam keadaan yang serupa. Seluruh
transaksi, saldo, laba, beban, dan arus kas dalam
intra kelompok usaha terkait dengan transaksi
antar entitas dalam grup dieliminasi secara penuh.
The Group’s financial statements incorporate the
results, cash flows, assets and liabilities of the
Company and all of its directly and indirectly
controlled
subsidiaries.
Subsidiaries
are
consolidated from the effective date of acquisition,
which is the date on which the Group effectively
obtains control of the acquired business, until that
control ceases.
A parent prepares consolidated financial statements
using uniform accounting policies for like
transactions and other events in similar
circumstances. All intragroup transactions,
balances, income, expenses and cash flows are
eliminated in full on consolidation.
10
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
Grup mengatribusikan laba rugi dan setiap
komponen dari penghasilan komprehensif lain
kepada pemilik entitas induk dan kepentingan
nonpengendali
meskipun
hal
tersebut
mengakibatkan
kepentingan
nonpengendali
memiliki saldo defisit. Grup menyajikan
kepentingan nonpengendali di ekuitas dalam
laporan posisi keuangan konsolidasian, terpisah
dari ekuitas pemilik entitas induk.
The Group attributed the profit and loss and each
component of other comprehensive income to the
owners of the parent and non-controlling interest
even though this results in the non-controlling
interests having a deficit balance. The Group
presents non-controlling interest in equity in the
consolidated statement of financial position,
separately from the equity owners of the parent.
Perubahan dalam bagian kepemilikan entitas induk
pada entitas anak yang tidak mengakibatkan
hilangnya pengendalian adalah transaksi ekuitas
(yaitu
transaksi
dengan
pemilik
dalam
kapasitasnya sebagai pemilik). Ketika proporsi
ekuitas
yang
dimiliki
oleh
kepentingan
nonpengendali berubah, Grup menyesuaikan
jumlah tercatat kepentingan pengendali dan
kepentingan nonpengendali untuk mencerminkan
perubahan kepemilikan relatifnya dalam entitas
anak. Selisih antara jumlah dimana kepentingan
nonpengendali disesuaikan dan nilai wajar dari
jumlah yang diterima atau dibayarkan diakui
langsung dalam ekuitas dan diatribusikan pada
pemilik dari entitas induk.
Changes in the parent’s ownership interest in a
subsidiary that do not result in loss of control are
equity transactions (ie transactions with owners in
their capacity as owners). When the proportion of
equity held by non-controlling interest change, the
Group adjusted the carrying amounts of the
controlling interest and non-controlling interest to
reflect the changes in their relative interest in the
subsidiaries. Any difference between the amount by
which the non-controlling interests are adjusted and
the fair value of the consideration paid or received is
recognised directly in equity and attributed to the
owners of the parent.
Jika Grup kehilangan pengendalian, maka Grup:
(a) Menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak pada
jumlah tercatatnya ketika pengendalian hilang;
(b) Menghentikan pengakuan jumlah tercatat
setiap kepentingan nonpengendali pada entitas
anak terdahulu ketika pengendalian hilang
(termasuk setiap komponen penghasilan
komprehensif lain yang diatribusikan pada
kepentingan nonpengendali);
(c) Mengakui nilai wajar pembayaran yang
diterima (jika ada) dari transaksi, peristiwa,
atau keadaan yang mengakibatkan hilangnya
pengendalian;
(d) Mengakui sisa investasi pada entitas anak
terdahulu pada nilai wajarnya pada tanggal
hilangnya pengendalian;
(e) Mereklasifikasi ke laba rugi, atau mengalihkan
secara langsung ke saldo laba jika disyaratkan
oleh SAK lain, jumlah yang diakui dalam
penghasilan komprehensif lain dalam kaitan
dengan entitas anak;
(f) Mengakui perbedaan apapun yang dihasilkan
sebagai keuntungan atau kerugian dalam laba
rugi yang diatribusikan kepada entitas induk.
If the Group loses control, the Group:
(a) Derecognize the assets (including goodwill) and
liabilities of the subsidiary at their carrying
amounts at the date when control is lost;
(b) Derecognize the carrying amount of any noncontrolling interests in the former subsidiary at
the date when control is lost (including any
components of other comprehensive income
attributable to them);
(c) Recognize the fair value of the consideration
received, if any, from the transaction, event or
circumstances that resulted in the loss of control;
(d) Recognize any investment retained in the former
subsidiary at fair value at the date when control is
lost;
(e) Reclassify to profit or loss, or transfer directly to
retained earnings if required by other SAKs, the
amount recognized in other comprehensive
income in relation to the subsidiary;
(f) Recognize any resulting difference as a gain or
loss attributable to the parent.
2.e. Transaksi dan Saldo dalam Mata Uang Asing
Dalam menyiapkan laporan keuangan, setiap
entitas di dalam Grup mencatat dengan
menggunakan mata uang dari lingkungan ekonomi
2.e.Foreign Currency Transactions and Balances
In preparing financial statements, each of the
entities within the Group record by using the
currency of the primary economic environment in
11
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
utama di mana entitas beroperasi (“mata uang
fungsional”). Mata uang fungsional Perusahaan
dan sebagian besar entitas anak adalah dolar
Amerika Serikat (USD).
which the entity operates (“the functional
currency”). The functional currency of the Company
and most of the subsidiaries is US Dollar (USD).
Transaksi-transaksi selama tahun berjalan dalam
mata uang asing dicatat dalam USD dengan kurs
spot antara Rupiah dan valuta asing pada tanggal
transaksi. Pada akhir periode pelaporan, pos
moneter dalam mata uang asing dijabarkan ke
dalam USD menggunakan kurs penutup, yaitu kurs
tengah Bank Indonesia pada 31 Maret 2016 dan 31
Desember 2015 sebagai berikut:
Transactions during the year in foreign currencies
are recorded in USD by applying to the foreign
currency amount the spot exchange rate between
Rupiah and the foreign currency at the date of
transactions. At the end of reporting period, foreign
currency monetary items are translated to USD
using the closing rate, ie middle rate of Bank of
Indonesia at March 31, 2016 and December 31,
2015 as follows:
10.000 Rupiah (IDR)
1 Ringgit Malaysia (MYR)
1 Dolar Singapura (SGD)
1 Dolar Brunei (BND)
31 Mar 2016/
Mar 31, 2016
USD
31 Des 2015/
Dec 31, 2015
USD
0.75324
0.25530
0.74044
0.74044
0.72490
0.23267
0.70686
0.70686
10,000 Rupiah (IDR)
1 Malaysia Ringgit (MYR)
1 Singapore Dollar (SGD)
1 Brunei Dollar (BND)
Keuntungan atau kerugian kurs yang timbul
dikreditkan atau dibebankan pada laba rugi tahun
berjalan.
The resulting gains or losses on foreign currencies
are credited or charged to profit or loss in current
year.
2.f. Kas dan Setara Kas
Kas dan Setara kas terdiri dari deposito berjangka
dengan jangka waktu 3 (tiga) bulan atau kurang
sejak tanggal penempatannya, tidak digunakan
sebagai
jaminan
dan
tidak
dibatasi
penggunaannya.
2.f. Cash and Cash Equivalents
Cash and Cash equivalents consist of time
deposits with maturities of not more than 3 (three)
months since the time of their placement, not
pledged as collateral and unrestricted.
2.g. Investasi Pada Entitas Asosiasi
Entitas asosiasi adalah entitas dimana Grup
memiliki kekuasaan untuk berpartisipasi dalam
keputusan kebijakan keuangan dan operasional
investee, tetapi tidak mengendalikan atau
mengendalikan bersama atas kebijakan tersebut
(pengaruh signifikan).
2.g. Investments in Associates
Associates are entities which the Group has the
power to participate in the financial and operating
policy decisions of the investee but is not control or
joint control over those policies. (significant
influence).
Investasi pada entitas asosiasi dicatat dengan
menggunakan metode ekuitas. Dalam metode
ekuitas, pengakuan awal investasi diakui sebesar
biaya perolehan, dan jumlah tercatat ditambah atau
dikurang untuk mengakui bagian atas laba rugi
investee setelah tanggal perolehan. Bagian atas
laba rugi investee diakui dalam laba rugi.
Penerimaan distribusi dari investee mengurangi
nilai tercatat investasi. Penyesuaian terhadap
jumlah tercatat tersebut juga mungkin dibutuhkan
untuk perubahan dalam proporsi bagian investor
atas investee yang timbul dari penghasilan
komprehensif lain, termasuk perubahan yang
timbul dari revaluasi aset tetap dan selisih
Investment in associates accounted for using the
equity method. Under the equity method, the
investment in an associate is initially recognised at
cost and the carrying amount is increased or
decreased to recognise the investor’s share of the
profit or loss of the investee after the date of
acquisition. The investor’s share of the profit or loss
of the investee is recognised in profit or loss.
Distributions received from an investee reduce the
carrying amount of the investment. Adjustments to
the carrying amount may also be necessary for
changes in the investor’s proportionate interest in
the investee arising from changes in the investee’s
other comprehensive income, including those
12
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
penjabaran valuta asing. Bagian investor atas
perubahan tersebut diakui dalam penghasilan
komprehensif lain.
arising from the revaluation of property, plant and
equipment and from foreign exchange translation
differences.The investor’s share of those changes
is recognized in other comprehensive income.
2.h. Biaya Dibayar di Muka
Biaya dibayar di muka diamortisasi sesuai masa
manfaat dengan menggunakan metode garis lurus
(straight-line method).
2.h. Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight line method.
2.i. Aset Tetap
Aset tetap diakui sebesar biaya perolehannya
termasuk pajak yang berlaku, bea masuk, biaya
pengangkutan,
biaya
penanganan,
biaya
penyimpanan, biaya penyediaan lokasi, biaya
pemasangan, biaya upah tenaga kerja internal,
estimasi awal biaya pembongkaran, pemindahan
aset tetap dan restorasi lokasi aset tetap.
2.i. Fixed Assets
Fixed assets are stated at acquisition cost,
including applicable taxes, import duties, freight,
handling costs, storage costs, site preparation
costs, installation costs, the cost of internal labor,
the initial estimate of the costs of dismantling and
removing the item and restoring the site on fixed
assets.
Setelah
pengakuan
awal,
aset
tetap
dipertanggungjawabkan dengan menggunakan
model biaya dan dinyatakan berdasarkan biaya
perolehan dikurangi akumulasi penyusutan dan
akumulasi rugi penurunan nilai. Penyusutan aset
tetap dihitung dengan menggunakan metode garis
lurus (straight-line method) berdasarkan taksiran
masa manfaat ekonomis aset tetap yang
bersangkutan sebagai berikut:
After initial recognition, fixed assets are measured
based on using cost model and are carried at cost
less accumulated depreciation and accumulated
impairment losses. Depreciation is computed using
the straight-line method based on the estimated
useful lives of the assets as follows:
Tahun/Years
Bangunan
Kapal dan Perlengkapan
Mesin
Kendaraan
Inventaris Kantor
20
16 – 20
4
4
4
Biaya pemeliharaan dan perbaikan dibebankan ke
dalam laba rugi pada saat terjadinya; pemugaran
termasuk biaya docking dan penambahan daIam
jumlah signifikan dikapitalisasi. Apabila suatu aset
tetap tidak digunakan lagi atau dilepas, biaya
perolehan serta akumulasi penyusutannya
dikeluarkan dari aset tetap yang bersangkutan dan
keu
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Laporan Keuangan Konsolidasian Interim
per 31 Maret 2016 dan 31 Desember 2015
dan untuk Periode 3 (Tiga) Bulan yang Berakhir
pada Tanggal 31 Maret 2016 dan 2015
Interim Consolidated Financial Statements
as of March 31, 2016 and December 31, 2015
and for the 3 (Three) Months Periods Ended
March 31, 2016 and 2015
d2/4/5/2016 11:54 AM
sign:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
Daftar Isi
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
Halaman/
Page
Directors’ Statement Letter
Surat Pernyataan Direksi
Laporan Keuangan Konsolidasian Interim
per 31 Maret 2016 dan 31 Desember 2015
dan untuk Periode 3 (Tiga) Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
Laporan Posisi Keuangan Konsolidasian Interim
Interim Consolidated Financial Statements
as of March 31, 2016 and December 31, 2015
and for the 3 (Three) Months Periods Ended
March 31, 2016 and 2015
1
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian Interim
Table of Contents
Interim Consolidated Statements of Financial Position
Interim Consolidated Statements of Profit or Loss
2
and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim
3
Interim Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian Interim
4
Interim Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian Interim
5
Notes to Interim Consolidated Financial Statements
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Per 31 Maret 2016 dan 31 Desember 2015
(dalam US Dolar Penuh)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan Setara Kas
Piutang Usaha
Pihak Berelasi
Pihak Ketiga
Aset Keuangan Lancar Lainnya
Persediaan
Pajak Dibayar di Muka
Uang Muka dan Biaya Dibayar di Muka
Aset Tidak Lancar yang Diklasifikasikan
Sebagai Dimiliki untuk Dijual
Total Aset Lancar
ASET TIDAK LANCAR
Piutang Pihak Berelasi
Investasi pada Entitas Asosiasi
Aset Pajak Tangguhan
Aset Tetap
Aset Tidak Lancar Lainnya
Total
AsetAKTIVA
Tidak Lancar
JUMLAH
LIABILITAS JANGKA PANJANG
Utang Pihak Berelasi
Liabilitas Keuangan Jangka Panjang Lainnya
Utang Bank Jangka Panjang
Liabilitas Imbalan Kerja Jangka Panjang
16,205,162
4,815,508
27,258,960
67,649
63,396
794,666
1,392,458
4,299,721
19,695,623
366,464
79,226
501,301
536,167
11
-44,929,110
16,138
41,699,802
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Accounts Receivable
Related Parties
Third Parties
Other Current Financial Assets
Inventories
Prepaid Taxes
Advances and Prepaid Expenses
Non Current Asset Classified as
Held for Sale
Total Current Assets
9, 28
8
6.e
10
12, 28
724,544
27,719,158
523,115
356,209,389
8,768,223
393,944,429
719,519
27,213,618
523,115
362,822,504
12,639,866
403,918,622
NON CURRENT ASSETS
Due from Related Party
Investment in Associates
Deferred Tax Assets
Fixed Assets
Other Non Current Assets
Total Non Current Assets
438,873,539
445,618,424
TOTAL ASSETS
28
6.a
7
13, 27, 28
9
1,844,003
10,057,520
1,512,414
858,775
538,381
62,415
--
36,161,743
6,571,432
60,516,213
34,087,936
6,571,432
55,532,876
23,686,773
22,316,053
76,655,811
3,223,001
25,329,631
21,776,571
86,130,466
3,038,563
NON CURRENT LIABILITIES
Due to Related Parties
Other Non Current Financial Liabilities
Long Term Bank Loans
Long Term Employee Benefits Liabilities
125,881,638
186,397,851
136,275,231
191,808,107
Total Non Current Liabillities
TOTAL LIABILITIES
14, 28
6.d
28
15, 27, 28
16, 28
28
16
9
9, 28
15, 27, 28
16, 27, 28
17
Due to Related Parties
Total Current Liabillities
43,035,647
84,328,280
43,035,647
84,328,280
522,844
82,214,399
210,101,170
42,374,518
252,475,688
522,844
83,633,885
211,520,656
42,289,661
253,810,317
EQUITY
Equity Attributable to the owners of
the Parent Entity:
Capital Stock, Par value - Rp 100
Authorized Capital - 14,220,000,000 shares
Issued and Fully Paid 4,038,011,640 shares as of March 31, 2016 and
December 31, 2015,
Additional Paid in Capital
Retained Earnings
Appropriated
Unappropriated
Total
Non-Controlling Interest
TOTAL EQUITY
438,873,539
445,618,424
TOTAL LIABILITIES AND EQUITY
19
20
18
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Accounts Payable
Related Parties
Third Parties
Accrued Expenses
Taxes Payable
Short Term Liabilities on Employee Benefits
Other Current Financial Liabilities
Short Term Bank Loans
Current Portion of Long Term Liabilities
Long Term Bank Loans
1,354,087
11,412,563
1,767,812
945,201
530,259
63,116
1,710,000
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
2015
USD
10,536,473
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
EKUITAS
Ekuitas yang Dapat Diatribusikan kepada
Pemilik Entitas Induk:
Modal Saham, Nilai nominal - Rp 100
Modal Dasar - 14.220.000.000 saham
Modal Ditempatkan dan Disetor Penuh 4.038.011.640 saham per 31 Maret 2016 dan
31 Desember 2015,
Tambahan Modal Disetor
Saldo Laba
Ditentukan Penggunaannya
Belum Ditentukan Penggunaannya
Total
Kepentingan Non Pengendali
TOTAL EKUITAS
TOTAL LIABILITAS DAN EKUITAS
2016
USD
4, 27, 28
5, 27, 28
9
TOTAL ASET
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang Usaha
Pihak Berelasi
Pihak Ketiga
Beban Akrual
Utang Pajak
Liabilitas Imbalan Kerja Jangka Pendek
Liabilitas Keuangan Jangka Pendek Lainnya
Utang Bank Jangka Pendek
Bagian Lancar Liabilitas Jangka Panjang
Utang Bank Jangka Panjang
Utang Pihak Berelasi
Total Liabilitas Jangka Pendek
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
As of March 31, 2016 and December 31, 2015
(In Full US Dollar)
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
1
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN LABA RUGI
DAN PENGHASILAN KOMPREHENSIF LAIN
KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
(dalam US Dolar Penuh)
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
For the Three Months Periods Ended
March 31, 2016 and 2015
(In Full US Dollar)
2016
USD
2015
USD
PENDAPATAN
22
23,267,039
29,247,495
REVENUES
BEBAN LANGSUNG
23
18,688,513
23,828,819
DIRECT EXPENSES
4,578,526
5,418,676
GROSS PROFIT
LABA BRUTO
Beban Usaha
Pendapatan Lainnya
Beban Lainnya
Beban Pajak Final
LABA USAHA
24
25.a
25.b
(1,984,415)
39,957
(1,996,618)
(308,813)
328,637
(2,890,805)
196,880
-(469,708)
2,255,043
Operating Expenses
Other Income
Other Expenses
Final Tax Expenses
INCOME FROM OPERATIONS
Bagian Laba (Rugi) Entitas Asosiasi
Beban Bunga dan Keuangan
8
25.c
505,539
(2,312,909)
(170,925)
(2,496,148)
Share of Profit (Loss) of Associates
Interest and Financial Charges
(1,478,733)
(412,030)
LOSS BEFORE INCOME TAX
--
--
Income Tax Expenses
(1,478,733)
(412,030)
LOSS FOR THE PERIOD
--
--
OTHER COMPREHENSIVE INCOME
(1,478,733)
(412,030)
TOTAL COMPREHENSIVE LOSS
FOR THE PERIOD
RUGI SEBELUM PAJAK PENGHASILAN
Beban Pajak Penghasilan
6.b
RUGI PERIODE BERJALAN
PENDAPATAN KOMPREHENSIF LAIN
TOTAL RUGI KOMPREHENSIF
PERIODE BERJALAN
TOTAL LABA (RUGI) PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
(1,419,486)
(59,247)
(1,478,733)
TOTAL LABA (RUGI) KOMPREHENSIF YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik Entitas Induk
Kepentingan Non Pengendali
LABA (RUGI) PER SAHAM (dalam Sen US Dolar)
Dasar
Dilusian
(1,419,486)
(59,247)
(1,478,733)
76,122
(488,152)
(412,030)
26
(0.035)
(0.035)
0.002
0.002
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
76,122
(488,152)
(412,030)
TOTAL INCOME (LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
TOTAL COMPREHENSIVE INCOME (LOSS)
ATTRIBUTABLE TO:
Owner of the Parent Entity
Non Controlling Interest
EARNINGS (LOSS) PER SHARE (in Cent US Dollar)
Basic
Diluted
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
2
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
(dalam US Dolar Penuh)
Catatan/
Notes
SALDO PER 31 DESEMBER 2014
Pembentukan Dana Cadangan
Pelaksanaan Opsi Saham
Opsi Saham
Pembatalan Opsi Saham
Perubahan dari Transaksi Ekuitas Entitas Anak
Dividen Tunai
Rugi Komprehensif Tahun Berjalan
SALDO PER 31 DESEMBER 2015
Penerbitan Saham Kepada Non Pengendali
Rugi Komprehensif Periode Berjalan
SALDO PER 31 MARET 2016
21
20
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
For the Three Months Periods Ended
March 31, 2016 and 2015
(In Full US Dollar)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk / Equity Attributable to Owners of the Parent Entity
Saldo Laba/Retained Earnings
Modal Saham/
Tambahan
Total
Capital Stock
Modal
Ditentukan
Belum Ditentukan
Disetor/
Penggunaannya/
Penggunaannya/
Additional
Appropriated
Unappropriated *)
Paid in
Capital
USD
USD
USD
USD
USD
Total Ekuitas/
Total Equity
USD
USD
42,983,831
84,346,840
422,844
89,014,878
216,768,393
46,354,872
263,123,265
BALANCE AS OF DECEMBER 31, 2014
-51,816
------
-267,677
232,445
(518,682)
----
100,000
-------
(100,000)
-----(5,280,993)
-319,493
232,445
(518,682)
--(5,280,993)
----707
(8,752)
(4,057,166)
-319,493
232,445
(518,682)
707
(8,752)
(9,338,159)
Appropriation for Reserve Fund
Exercised Stock Option
Stock Option
Cancelation of Stock Option
Changes of Equity Transactions in Subsidiary
Cash Dividend
Comprehensive Loss for the Year
43,035,647
84,328,280
522,844
83,633,885
211,520,656
42,289,661
253,810,317
BALANCE AS OF DECEMBER 31, 2015
---
---
---
-(1,419,486)
-(1,419,486)
144,104
(59,247)
144,104
(1,478,733)
Issuance of stock to Non Controlling Interest
Comprehensive Loss for the Period
43,035,647
84,328,280
522,844
82,214,399
210,101,170
42,374,518
252,475,688
BALANCE AS OF MARCH 31, 2016
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
Kepentingan
Non Pengendali/
Non-controlling
Interest
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
3
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
LAPORAN ARUS KAS
KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
pada 31 Maret 2016 dan 2015
(dalam US Dolar Penuh)
CONSOLIDATED
STATEMENTS OF CASH FLOWS
For the Three Months Periods Ended
March 31, 2016 and 2015
(In Full US Dollar)
Catatan/
Notes
2016
USD
2015
USD
14,922,645
(9,231,124)
(3,928,371)
(1,842,408)
(4,714)
39,957
35,958,366
(18,312,663)
(6,075,649)
(2,244,852)
(44,079)
32,802
(44,016)
9,313,925
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers
Cash Paid to Suppliers
Cash Paid to Employees
Payment of Interest
Payment of Income Tax
Interest Received
Net Cash Flows Provided by Operating Activities
4,179,199
-(2,568,078)
1,611,121
195,000
(28,516)
(540,360)
(373,876)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceed from Disposal of Fixed Assets and Non
Current Asset Classified as Held for Sale
Placement of Restricted Deposit
Acquisitions of Fixed Assets
Net Cash Flows Provided by (Used in) Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan Pinjaman Bank
Penerimaan Setoran Modal
Penerimaan dari Pihak Berelasi
Pembayaran kepada Pihak Berelasi
Pembayaran Utang Jangka Panjang dan Biaya Transaksi Pinjaman
Arus Kas Bersih Digunakan Untuk Aktivitas Pendanaan
3,710,000
144,104
-(1,647,883)
(9,461,163)
(7,254,942)
--9,694
(1,704,174)
(9,496,889)
(11,191,369)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt of Bank Loans
Receipt of Paid in Capital
Receipt from Related Parties
Payment to Related Parties
Payment of Long Term Loans and Transaction Cost
Net Cash Flows Used In Financing Activities
PENURUNAN BERSIH KAS DAN
SETARA KAS
(5,687,837)
(2,251,320)
NET DECREASE IN CASH
AND CASH EQUIVALENTS
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Pembayaran kepada Pemasok
Pembayaran kepada Karyawan
Pembayaran Bunga
Pembayaran Pajak Penghasilan
Penerimaan Bunga
Arus Kas Bersih Diperoleh dari Aktivitas Operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil Penjualan Aset Tetap dan Aset Tidak Lancar yang Diklasifikasikan
Sebagai Dimiliki untuk Dijual
Penempatan Deposito Dibatasi Penggunaannya
Perolehan Aset Tetap
Arus Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Investasi
10
19,148
(78,558)
EFFECTS OF FLUCTUATION IN
EXCHANGE RATES ON
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
PADA AWAL TAHUN
16,205,162
29,800,069
CASH AND CASH EQUIVALENTS AT
BEGINNING OF THE YEAR
KAS DAN SETARA KAS
PADA AKHIR PERIODE
10,536,473
27,470,191
CASH AND CASH EQUIVALENTS AT
THE END OF THE PERIOD
40,135
6,566,167
3,930,171
60,959
11,799,832
15,609,400
CASH AND CASH EQUIVALENTS AT THE END
OF THE PERIOD CONSIST OF:
Cash on Hand
Cash in Banks
Time Deposits
10,536,473
27,470,191
Total
PENGARUH SELISIH KURS PADA
KAS DAN SETARA KAS
KAS DAN SETARA KAS PADA AKHIR
PERIODE TERDIRI DARI:
Kas
Bank
Deposito Berjangka
4
Total
Tambahan informasi aktivitas yang tidak mempengaruhi arus
kas disajikan pada Catatan 32
Additional information of non cash activities
is presented in Note 32
Catatan terlampir merupakan bagian yang tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
D1/4/28/2016 6:47 PM
The Accompanying Notes form an integral part of these
Consolidated Financial Statements
4
paraf:
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
1. Umum
1. General
1.a. Pendirian dan Informasi Umum
PT Wintermar Offshore Marine Tbk (Perusahaan)
didirikan dengan nama PT Swakarya Mulia
Shipping berdasarkan Akta Notaris Trisnawati
Mulia SH, No. 98 tanggal 18 Desember 1995. Akta
pendirian tersebut telah mendapat persetujuan dari
Menteri Kehakiman Republik Indonesia dengan
Surat Keputusan No.C2 7680.HT.01.01.TH.96
tanggal 6 Maret 1996.
1.a. Establishment and General Information
PT Wintermar Offshore Marine Tbk (the Company)
was established under the name of PT Swakarya
Mulia Shipping based on Notarial Deed of
Trisnawati Mulia, SH, No. 98 dated December 18,
1995. The deed of establishment was approved by
the Minister of Justice of Republic of Indonesia in
his Decree No. C2-7680.HT.01.01.TH.96 on
March 6, 1996.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, yang terakhir dengan
Akta No. 23 tanggal 24 November 2015 dari
Fathiah Helmi, SH, Notaris di Jakarta mengenai
perubahan anggaran dasar. Perubahan ini telah
dilaporkan dan diterima oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dengan
Surat Keputusan No. AHU-AH. 01.03.0982368
tanggal 24 November 2015.
The Company’s Articles of Association have been
amended several times, most recently by the
Notarial Deed No. 25 dated November 24, 2015
from Fathiah Helmi, SH, Notary in Jakarta
regarding changes Articles of Association. This
amended deed was reported and received by the
Minister of Law and Human Rights of Republic of
Indonesia in his Decree No. AHU-AH.
01.03.0982368 dated November 24, 2015.
Perusahaan berdomisili di Jalan Kebayoran Lama
No. 155, Jakarta.
The Company is domiciled at Jalan Kebayoran
Lama No. 155 Jakarta.
Sesuai dengan pasal 3 Anggaran Dasar
Perusahaan, ruang lingkup kegiatan Perusahaan
meliputi bidang pelayaran di dalam negeri dan
kegiatan penunjangnya.
Based on Article 3 of the Company’s Articles of
Association, the main activity of the Company is
shipping in the national waters and its supporting
activities.
Perusahaan memulai kegiatan komersial pada
tahun 1996. Saat ini, Perusahaan bergerak dalam
bidang pelayaran dengan fokus pada kapal
penunjang kegiatan angkutan lepas pantai bagi
industri minyak dan gas bumi.
The Company started its commercial operations in
1996. Currently, the Company is engaged in
shipping with a focus on supporting activities for
the offshore transportation for oil and gas industry.
PT Wintermarjaya Lestari, yang didirikan di
Jakarta, merupakan entitas induk utama
Perusahaan.
PT Wintermarjaya Lestari, which was incorporated
in Jakarta, is the Company’s ultimate parent entity.
1.b. Komisaris, Direksi dan Karyawan
1.b. Commissioners, Directors and Employees
Susunan Komisaris dan Direksi per 31 Maret 2016
dan 31 Desember 2015, adalah sebagai berikut:
Dewan Komisaris:
Komisaris Utama
(Merangkap sebagai Komisaris Independen)
Komisaris
Komisaris
Direksi:
Direktur Utama
Board of Commissioners and Directors as of March
31, 2016 and December 31, 2015 are as follows:
Jonathan Jochanan
Johnson Williang Sutjipto
Darmawan Layanto
Sugiman Layanto
Directors:
President Director
Director
Direktur
(Merangkap sebagai Sekretaris Perusahaan)
Board of Commissioners:
President Commissioner
(Serves as an Independent Commissioner)
Commissioner
Commissioner
Nely Layanto
(Serves as a Corporate Secretary)
Direktur
Marc Peter Thomson
Director
Direktur
John Stuart Anderson Slack
Director
Direktur
Janto Lili
Direktur Tidak Terafiliasi
H Endo Rasdja
5
Director
Unaffiliated Director
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
Susunan Komite Audit Perusahaan pada
31 Maret 2016 dan 31 Desember 2015 adalah
sebagai berikut:
Ketua
Composition of Audit Committee as of March 31,
2016 and December 31, 2015 is as follows:
Jonathan Jochanan
Chairman
Anggota
Paul Capelle
Member
Anggota
Harjono Wreksoremboko
Member
Pada 31 Maret 2016 dan 31 Desember 2015,
Perusahaan dan entitas anak memiliki pegawai
tetap masing-masing 214 karyawan (tidak diaudit).
As of March 31, 2016 and December 31, 2015, the
Company and subsidiaries employed 214
permanent employees, respectively (unaudited).
1.c. Struktur Entitas Anak
Perusahaan memiliki pengendalian atas entitas
anak yang dikonsolidasi sebagai berikut:
1.c. Subsidiaries Structure
The Company have control over the consolidated
subsidiaries as follows:
Tahun Operasi
Komersial/
Persentase Kepemilikan/
Percentage of Ownership
2016
2015
Entitas Anak/
Domisili/
Kegiatan Usaha Utama/
Year of
Subsidiaries
Domicile
Main Business Activity
Commercial
Operation
%
%
Total Aset/
Total Assets
2016
2015
USD
USD
Jakarta
Pelayaran/Shipping
1971
99.71
99.71
116,911,742
Palembang
Pelayaran/Shipping
1997
99.51
99.51
4,408,213
4,600,264
Jakarta
Pelayaran dan Perdagangan/Shipping and Trading
1995
99.78
99.78
65,344,064
60,909,830
PT Hammar Marine Offshore (Hammar)
Jakarta
Pelayaran/Shipping
2011
60
60
3,574,240
3,565,340
PT PSV Indonesia (PSV)
Jakarta
Pelayaran/Shipping
2010
51
51
42,127,256
43,861,955
PT Winpan Offshore (Winpan)
Jakarta
Pelayaran/Shipping
2011
51
51
12,511,331
13,164,267
PT Win Offshore (Wino)
Jakarta
Pelayaran/Shipping
2012
51
51
80,362,645
80,258,356
51
42,702,615
43,242,388
PT Wintermar (Wintermar)
PT Arial Niaga Nusantara (Arial)
PT Sentosasegara Mulia Shipping (Sentosa)
120,724,292
Jakarta
Pelayaran/Shipping
2013
51
Singapura/Singapore
Jakarta
Jakarta
Investasi/Investment
Pelayaran/Shipping
Pelayaran/Shipping
2012
---
100
100
275,119
317,919
100
100
PT Fast Offshore Indonesia (FOI)
Jakarta
Pelayaran/Shipping
2009
100
100
51
51
49,142
4,463,730
42,059,469
209,211
4,464,648
43,077,169
Wintermar (B) Sdn Bhd
Brunei
Pelayaran/Shipping
--
99.44
--
129,757
PT WM Offshore (WMO)
Florissa Pte.Ltd. (Florissa)
PT Wintermar Asia (Wina)
PT Win Maritim (Winmar)
132,738
Dalam laporan keuangan konsolidasian ini,
Perusahaan dan entitas anak secara bersamasama disebut sebagai “Grup”.
In these consolidated financial statements, the
Company and its subsidiaries are collectively
referred as the “Group”.
Berikut perubahan kepemilikan dan pendirian
entitas anak di tahun 2015:
Following the change of ownership
establishment of the subsidiary in 2015:
Wintermar (B) Sdn Bhd
Pada tanggal 2 Desember 2014, Wintermar, entitas
anak, mendirikan Wintermar (B) Sdn Bhd dengan
menempatkan modal disetor sebanyak 99.000
saham atau setara 99,44% kepemilikan. Wintermar
(B) Sdn Bhd berkedudukan di Brunei Darussalam
dan belum beroperasi secara komersial.
Wintermar (B) Sdn Bhd
On December 2, 2014, Wintermar, subsidiary,
establish Wintermar (B) Sdn Bhd and contributed a
paid-in capital of 99,000 shares or equal with
99.44% ownership. Wintermar (B) Sdn Bhd is
domiciled in Brunei Darussalam and has not
started commercial operations.
1.d. Pencatatan Saham Perusahaan
Penawaran Umum Perdana dan Penerbitan
Waran Seri I
Pada tanggal 19 Nopember 2010, Perusahaan
telah menerima pernyataan efektif pendaftaran
sebagai perusahaan publik dari Ketua Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(Bapepam-LK) dengan suratnya No. S10515/BL/2010 untuk melakukan penawaran
umum atas 900.000.000 saham Perusahaan
kepada masyarakat dan 90.000.000 Waran Seri I.
Sampai tanggal akhir pelaksanaan, jumlah waran
yang dilaksanakan sebanyak 57.287.323 waran.
1.d. Listing of the Company’s Shares
Initial Public Offering and Issuance of Warrant
Seri I
On November 19, 2010, the Company received an
effective notification of registration as a public
company by the Chairman of the Capital Market
and Financial Institution Supervisory Agency
(Bapepam-LK) in his letter No. S-10515/BL/2010
for its public offering for 900,000,000 shares and
90,000,000 Warrant Series I. Up to the last date of
the exercise period, total exercised warrants
amounted to 57,287,323 warrants.
6
and
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
Management and Employee Stock Option
Program (MESOP) 1 Tahap 1
Pada tanggal 17 Maret 2011, Perusahaan
mendistribusikan 16.000.000 opsi dengan harga
pelaksanaan Rp300 per saham. Sampai dengan 31
Maret 2016, jumlah saham yang diterbitkan dari
pelaksanaan opsi ini adalah sebanyak 11.856.525
saham.
Management and Employee Stock Option
Program (MESOP) 1 Phase 1
On March 17, 2011, the Company distributed
16,000,000 options with exercise price of Rp300
per share. Until December 31, 2015, number of
shares from exercise of this option is 11,856,525
shares.
MESOP 1 Tahap 2
Pada tanggal 1 April 2012, Perusahaan
mendistribusikan 19.500.000 opsi dengan harga
pelaksanaan Rp310 per saham. Sampai dengan 31
Maret 2016, jumlah saham yang diterbitkan dari
pelaksanaan opsi ini adalah sebanyak 11.766.200
saham.
MESOP 1 Phase 2
On April 1, 2012, the Company distributed
19,500,000 options with exercise price of Rp310
per share. Up to March 31, 2016, number of shares
issued from exercise of this option is 11,766,200
shares.
MESOP 2
Pada tanggal 10 Oktober 2012, Perusahaan
mendistribusikan 15.729.000 opsi dengan harga
pelaksanaan Rp390 per saham. Sampai dengan 24
April 2014, semua opsi telah dilaksanakan.
MESOP 2
On October 10, 2012, the Company distributed
15,729,000 options with exercise price of Rp390
per share. Until April 24, 2014, all options have
been exercised.
Dividen Saham - 2013
Pada tanggal 21 Juni 2013, Perusahaan
membagikan dividen saham dengan menerbitkan
57.807.429 saham.
Stock Dividend - 2013
On June 21, 2013, the Company distributed stock
dividend by issuing 57,807,429 shares.
Konversi Pinjaman IFC
Pada tanggal 14 April 2014, Perusahaan
menerbitkan 190.000.000 saham sebagai konversi
IFC Convertible Loan.
IFC Loan Conversion
On April 14, 2014, the Company issued
190,000,000 shares as conversion of IFC
Convertible loan.
Penerbitan Saham Tanpa Hak Memesan Efek
Terlebih Dahulu
Pada tanggal 2 Mei 2014, Perusahaan menerbitkan
116.917.000 saham pada harga Rp800 per saham.
Non Pre Emptive Share Issuance
Dividen Saham - 2014
Pada tanggal 15 Juli 2014, Perusahaan
membagikan dividen saham dengan menerbitkan
26.648.163 saham.
Stock Dividend - 2014
On July 15, 2014, the Company distributed stock
dividend by issuing 26,648,163 shares.
Pada tanggal 31 Maret 2016 dan 31 Desember
2015, sejumlah 4.038.011.640 dan 4.038.011.640
saham Perusahaan dicatatkan di Bursa Efek
Indonesia.
As of March 31, 2016 and December 31, 2015, a
total of 4,038,011,640 and 4.038.011.640 shares of
the Company is listed on the Indonesian Stock
Exchange.
On May 2, 2014, the Company issued 116,917,000
shares at Rp800 per share.
7
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
2. Ikhtisar Kebijakan Akuntansi Signifikan
2. Summary of Significant Accounting Policies
2.a. Kepatuhan Terhadap Standar Akuntansi
Keuangan (SAK)
Laporan keuangan konsolidasian Grup telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia yang meliputi
Pernyataan Standar Akuntansi Keuangan (PSAK)
dan Interpretasi Standar Akuntansi Keuangan
(ISAK) yang diterbitkan oleh Dewan Standar
Akuntansi Keuangan – Ikatan Akuntan Indonesia
(DSAK – IAI), serta peraturan Pasar Modal yang
berlaku antara lain Peraturan Otoritas Jasa
Keuangan/Badan Pengawas Pasar Modal dan
Lembaga Keuangan (OJK/Bapepam-LK) No.
VIII.G.7 tentang pedoman penyajian laporan
keuangan, keputusan Ketua Bapepam-LK No.
KEP-347/BL/2012
tentang
penyajian
dan
pengungkapan laporan keuangan emiten atau
perusahaan publik.
2.a. Compliance with Financial Accounting
Standards (FAS)
The Group’s consolidated financial statements
were prepared and presented in accordance with
Indonesian Financial Accounting Standards which
include the Statement of Financial Accounting
Standards (PSAK) and Interpretation of Financial
Accounting Standards (ISAK) issued by the
Financial Accounting Standard Board – Indonesian
Institute of Accountant (DSAK – IAI), and
regulations in the Capital Market include
Regulations of Financial Sevices Authority/Capital
Market and Supervisory Board and Financial
Institution (OJK/Bapepam-LK) No. VIII.G.7
regarding guidelines for the presentation of
financial statements, decree of Chairman of
Bapepam-LK No. KEP-347/BL/2012 regarding
presentation and disclosure of financial statements
of the issuer or public company.
2.b. Dasar Pengukuran dan Penyusunan Laporan
Keuangan Konsolidasian
Laporan keuangan konsolidasian disusun dan
disajikan berdasarkan asumsi kelangsungan usaha
serta atas dasar akrual, kecuali laporan arus kas
konsolidasian.
Dasar
pengukuran
dalam
penyusunan laporan keuangan konsolidasian ini
adalah konsep biaya perolehan, kecuali beberapa
akun tertentu yang didasarkan pengukuran lain
sebagaimana dijelaskan dalam kebijakan akuntansi
masing-masing akun tersebut. Biaya perolehan
umumnya didasarkan pada nilai wajar imbalan
yang diserahkan dalam pemerolehan aset.
2.b. Basis of Measurement and Preparation of
Consolidated Financial Statements
The consolidated financial statements have been
prepared and presented based on going concern
assumption and accrual basis of accounting,
except for the consolidated statements of cash
flows. Basis of measurement in preparation of
these consolidated financial statements is the
historical costs concept, except for certain accounts
which have been prepared on the basis of other
measurements as described in their respective
policies. Historical cost is generally based on the
fair value of the consideration given in exchange for
assets.
Laporan arus kas konsolidasian disajikan dengan
metode langsung (direct method) dengan
mengelompokkan arus kas dalam aktivitas operasi,
investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method by classifying
cash flows into operating, investing and financing
activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian ini
adalah Dolar Amerika Serikat yang merupakan
mata uang fungsional Grup. Setiap entitas di dalam
Grup menetapkan mata uang fungsional sendiri
dan unsur-unsur dalam laporan keuangan dari
setiap entitas diukur berdasarkan mata uang
fungsional tersebut.
The presentation currency used in the preparation
of the consolidated financial statements is US
Dollar which is the functional currency of the
Group. Each entity in the Group determines its own
functional currency and items included in the
financial statements of each entity are measured
using that functional currency.
8
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
2.c. Pernyataan dan Interpretasi Standar Akuntansi
Baru dan Revisi yang Berlaku Efektif pada
Tahun Berjalan
2.c. New and Revised
Statements
and
Interpretation
of
Financial
Accounting
Standards Effective in the Current Year
DSAK-IAI telah menerbitkan standar baru,
penyesuaian atas standar dan interpretasi standar
yang berlaku efektif untuk tahun buku yang dimulai
pada atau setelah 1 Januari 2016.
DSAK - IAI has issued the new standards,
amendments of standards and interpretation of
standard effectively applied for the period starting
on or after January 1, 2016.
Penyesuaian dan interpretasi standar berikut
relevan dengan operasi Grup tetapi tidak
berdampak
terhadap
Laporan
keuangan
konsolidasian Grup:
PSAK No. 5 “Segmen Operasi”
PSAK No. 7 “Pengungkapan Pihak-pihak
Berelasi”
PSAK No. 16 “Aset Tetap”
PSAK No. 22 “Kombinasi Bisnis”
PSAK No. 25 “Kebijakan Akuntansi,
Perubahan Estimasi Akuntansi dan Kesalahan”
PSAK No. 68 “Pengukuran Nilai Wajar”
ISAK No. 30 “Pungutan”
Improvement and interpretation of the following
standards are relevant to the Group’s operation but
have no impact to the Group’s consolidated
financial statements:
PSAK No. 5 “Operating Segments”
PSAK No. 7 “Related Party Disclosures”
Standar baru dan penyesuaian atas standar berikut
tidak relevan dengan operasi Grup:
New standard and improvement of the following
standards are not relevant to the Group’s operation:
Standar
PSAK No. 110 (revisi 2015) “Akuntansi Sukuk”
Standard
PSAK No. 110 (revised 2015) “Accounting for
Sukuk”
Penyesuaian
PSAK No. 13 “Properti Investasi”
PSAK No. 19 “Aset Tak berwujud”
PSAK No. 53 “Pembayaran Berbasis Saham”
Adjustment
PSAK No. 13 “Investments Property”
PSAK No. 19 “Intangible Assets”
PSAK No. 53 “Share-based Payments”
Amandemen standar berikut relevan dengan
operasi Grup tetapi tidak berdampak terhadap
Laporan Keuangan Konsolidasi Grup:
The following amendments to standards are
relevant to the Group’s operation but have no
impact to the Group’s consolidated financial
statements:
PSAK No. 4 “Separate Financial Statements
about Equity Method in Separate Financial
Statements”
PSAK No. 15 “Investment in Associates and
Joint Venture about Investment Entities:
Applying the Consolidation Exception”
PSAK No. 16 “Property, Plant and Equipment”
PSAK No. 22 “Business Combination”
PSAK No. 25 “Accounting Policies, Changes in
Accounting Estimates and Errors”
PSAK No. 68 “Fair Value Measurement”
ISAK No. 30 “Levies”
PSAK No. 4 “Laporan Keuangan Tersendiri
tentang Metode Ekuitas dalam Laporan
Keuangan Tersendiri”
PSAK No. 15 “Investasi Pada Entitas Asosiasi
dan Ventura Bersama tentang Entitas
Investasi:
Penerapan
Pengecualian
Konsolidasi”
PSAK No. 24 “Imbalan Kerja tentang Program
Imbalan Pasti: Iuran Pekerja”
PSAK
No.
65
“Laporan
Keuangan
Konsolidasian tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi”
PSAK No. 67 “Pengungkapan Kepentingan
Dalam Entitas Lain tentang Entitas Investasi:
Penerapan Pengecualian Konsolidasi”
9
PSAK No. 24 “Employee Benefits about
Defined
Benefit
Plans:
Employee
Contributions”
PSAK No. 65 “Consolidation
Financial
Statements about Investment Entities:
Applying the Consolidation Exception”
PSAK No. 67 “Disclosures of Interest in Other
Entities about Investment Entities: Applying
the Consolidation Exception”
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
PSAK No. 16: Aset Tetap tentang Klarifikasi
Metode yang Diterima untuk Penyusutan dan
Amortisasi”
PSAK No. 16 “Property, Plant and Equipment
about Clarification of Acceptable Methods of
Depreciation and Amortization”
Amandemen standar berikut tidak relevan dengan
operasi Grup:
PSAK No. 66 “Pengaturan Bersama tentang
Akuntansi Akuisisi Kepentingan dalam Operasi
Bersama”
PSAK No. 19 “Aset Takberwujud tentang
Klarifikasi Metode yang Diterima untuk
Penyusutan dan Amortisasi”
The following amendments to standards are not
relevant to the Group’s operation:
PSAK No. 66 “Joint Arrangements about
Accounting for Acquisitions of Interests in Joint
Operation”
PSAK No. 19 “Intangible Asset about
Clarification of Acceptable Methods of
Depreciation and Amortization”
2.d. Prinsip-prinsip Konsolidasi
Laporan keuangan konsolidasian mencakup
laporan keuangan Perusahaan dan entitas-entitas
anak seperti disebutkan pada Catatan 1.c.
2.d. Principles of Consolidation
The consolidated financial statements incorporate
the financial statements of the Company and
subsidiaries as described in Note 1.c.
Entitas anak adalah entitas yang dikendalikan oleh
Grup, yakni Grup terekspos, atau memiliki hak,
atas imbal hasil variabel dari keterlibatannya
dengan entitas dan memiliki kemampuan untuk
mempengaruhi imbal hasil tersebut melalui
kemampuan kini untuk mengarahkan aktivitas
relevan dari entitas (kekuasaan atas investee).
A subsidiary is an entity controlled by the Group, ie
the Group is exposed, or has rights, to variable
returns from its involvement with the entity and has
the ability to affect those returns through its current
ability to direct the entity’s relevant activities (power
over the investee).
Keberadaan dan dampak dari hak suara potensial
dimana Grup memiliki kemampuan praktis untuk
melaksanakan
(yakni
hak
substantif)
dipertimbangkan saat menilai apakah Grup
mengendalikan entitas lain.
The existence and effect of substantive potential
voting rights that the Group has the practical ability
to exercise (ie substantive rights) are considered
when assessing whether the Group controls
another entity.
Laporan keuangan Grup mencakup hasil usaha,
arus kas, aset dan liabilitas dari Perusahaan dan
seluruh entitas anak yang, secara lagsung dan
tidak langsung, dikendalikan oleh Perusahaan.
Entitas anak dikonsolidasikan sejak tanggal efektif
akuisisi, yaitu tanggal dimana Grup secara efektif
memperoleh pengendalian atas bisnis yang
diakuisisi, sampai tanggal pengendalian berakhir.
Entitas induk menyusun laporan keuangan
konsolidasian dengan menggunakan kebijakan
akuntansi yang sama untuk transaksi dan peristiwa
lain dalam keadaan yang serupa. Seluruh
transaksi, saldo, laba, beban, dan arus kas dalam
intra kelompok usaha terkait dengan transaksi
antar entitas dalam grup dieliminasi secara penuh.
The Group’s financial statements incorporate the
results, cash flows, assets and liabilities of the
Company and all of its directly and indirectly
controlled
subsidiaries.
Subsidiaries
are
consolidated from the effective date of acquisition,
which is the date on which the Group effectively
obtains control of the acquired business, until that
control ceases.
A parent prepares consolidated financial statements
using uniform accounting policies for like
transactions and other events in similar
circumstances. All intragroup transactions,
balances, income, expenses and cash flows are
eliminated in full on consolidation.
10
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
Grup mengatribusikan laba rugi dan setiap
komponen dari penghasilan komprehensif lain
kepada pemilik entitas induk dan kepentingan
nonpengendali
meskipun
hal
tersebut
mengakibatkan
kepentingan
nonpengendali
memiliki saldo defisit. Grup menyajikan
kepentingan nonpengendali di ekuitas dalam
laporan posisi keuangan konsolidasian, terpisah
dari ekuitas pemilik entitas induk.
The Group attributed the profit and loss and each
component of other comprehensive income to the
owners of the parent and non-controlling interest
even though this results in the non-controlling
interests having a deficit balance. The Group
presents non-controlling interest in equity in the
consolidated statement of financial position,
separately from the equity owners of the parent.
Perubahan dalam bagian kepemilikan entitas induk
pada entitas anak yang tidak mengakibatkan
hilangnya pengendalian adalah transaksi ekuitas
(yaitu
transaksi
dengan
pemilik
dalam
kapasitasnya sebagai pemilik). Ketika proporsi
ekuitas
yang
dimiliki
oleh
kepentingan
nonpengendali berubah, Grup menyesuaikan
jumlah tercatat kepentingan pengendali dan
kepentingan nonpengendali untuk mencerminkan
perubahan kepemilikan relatifnya dalam entitas
anak. Selisih antara jumlah dimana kepentingan
nonpengendali disesuaikan dan nilai wajar dari
jumlah yang diterima atau dibayarkan diakui
langsung dalam ekuitas dan diatribusikan pada
pemilik dari entitas induk.
Changes in the parent’s ownership interest in a
subsidiary that do not result in loss of control are
equity transactions (ie transactions with owners in
their capacity as owners). When the proportion of
equity held by non-controlling interest change, the
Group adjusted the carrying amounts of the
controlling interest and non-controlling interest to
reflect the changes in their relative interest in the
subsidiaries. Any difference between the amount by
which the non-controlling interests are adjusted and
the fair value of the consideration paid or received is
recognised directly in equity and attributed to the
owners of the parent.
Jika Grup kehilangan pengendalian, maka Grup:
(a) Menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak pada
jumlah tercatatnya ketika pengendalian hilang;
(b) Menghentikan pengakuan jumlah tercatat
setiap kepentingan nonpengendali pada entitas
anak terdahulu ketika pengendalian hilang
(termasuk setiap komponen penghasilan
komprehensif lain yang diatribusikan pada
kepentingan nonpengendali);
(c) Mengakui nilai wajar pembayaran yang
diterima (jika ada) dari transaksi, peristiwa,
atau keadaan yang mengakibatkan hilangnya
pengendalian;
(d) Mengakui sisa investasi pada entitas anak
terdahulu pada nilai wajarnya pada tanggal
hilangnya pengendalian;
(e) Mereklasifikasi ke laba rugi, atau mengalihkan
secara langsung ke saldo laba jika disyaratkan
oleh SAK lain, jumlah yang diakui dalam
penghasilan komprehensif lain dalam kaitan
dengan entitas anak;
(f) Mengakui perbedaan apapun yang dihasilkan
sebagai keuntungan atau kerugian dalam laba
rugi yang diatribusikan kepada entitas induk.
If the Group loses control, the Group:
(a) Derecognize the assets (including goodwill) and
liabilities of the subsidiary at their carrying
amounts at the date when control is lost;
(b) Derecognize the carrying amount of any noncontrolling interests in the former subsidiary at
the date when control is lost (including any
components of other comprehensive income
attributable to them);
(c) Recognize the fair value of the consideration
received, if any, from the transaction, event or
circumstances that resulted in the loss of control;
(d) Recognize any investment retained in the former
subsidiary at fair value at the date when control is
lost;
(e) Reclassify to profit or loss, or transfer directly to
retained earnings if required by other SAKs, the
amount recognized in other comprehensive
income in relation to the subsidiary;
(f) Recognize any resulting difference as a gain or
loss attributable to the parent.
2.e. Transaksi dan Saldo dalam Mata Uang Asing
Dalam menyiapkan laporan keuangan, setiap
entitas di dalam Grup mencatat dengan
menggunakan mata uang dari lingkungan ekonomi
2.e.Foreign Currency Transactions and Balances
In preparing financial statements, each of the
entities within the Group record by using the
currency of the primary economic environment in
11
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
utama di mana entitas beroperasi (“mata uang
fungsional”). Mata uang fungsional Perusahaan
dan sebagian besar entitas anak adalah dolar
Amerika Serikat (USD).
which the entity operates (“the functional
currency”). The functional currency of the Company
and most of the subsidiaries is US Dollar (USD).
Transaksi-transaksi selama tahun berjalan dalam
mata uang asing dicatat dalam USD dengan kurs
spot antara Rupiah dan valuta asing pada tanggal
transaksi. Pada akhir periode pelaporan, pos
moneter dalam mata uang asing dijabarkan ke
dalam USD menggunakan kurs penutup, yaitu kurs
tengah Bank Indonesia pada 31 Maret 2016 dan 31
Desember 2015 sebagai berikut:
Transactions during the year in foreign currencies
are recorded in USD by applying to the foreign
currency amount the spot exchange rate between
Rupiah and the foreign currency at the date of
transactions. At the end of reporting period, foreign
currency monetary items are translated to USD
using the closing rate, ie middle rate of Bank of
Indonesia at March 31, 2016 and December 31,
2015 as follows:
10.000 Rupiah (IDR)
1 Ringgit Malaysia (MYR)
1 Dolar Singapura (SGD)
1 Dolar Brunei (BND)
31 Mar 2016/
Mar 31, 2016
USD
31 Des 2015/
Dec 31, 2015
USD
0.75324
0.25530
0.74044
0.74044
0.72490
0.23267
0.70686
0.70686
10,000 Rupiah (IDR)
1 Malaysia Ringgit (MYR)
1 Singapore Dollar (SGD)
1 Brunei Dollar (BND)
Keuntungan atau kerugian kurs yang timbul
dikreditkan atau dibebankan pada laba rugi tahun
berjalan.
The resulting gains or losses on foreign currencies
are credited or charged to profit or loss in current
year.
2.f. Kas dan Setara Kas
Kas dan Setara kas terdiri dari deposito berjangka
dengan jangka waktu 3 (tiga) bulan atau kurang
sejak tanggal penempatannya, tidak digunakan
sebagai
jaminan
dan
tidak
dibatasi
penggunaannya.
2.f. Cash and Cash Equivalents
Cash and Cash equivalents consist of time
deposits with maturities of not more than 3 (three)
months since the time of their placement, not
pledged as collateral and unrestricted.
2.g. Investasi Pada Entitas Asosiasi
Entitas asosiasi adalah entitas dimana Grup
memiliki kekuasaan untuk berpartisipasi dalam
keputusan kebijakan keuangan dan operasional
investee, tetapi tidak mengendalikan atau
mengendalikan bersama atas kebijakan tersebut
(pengaruh signifikan).
2.g. Investments in Associates
Associates are entities which the Group has the
power to participate in the financial and operating
policy decisions of the investee but is not control or
joint control over those policies. (significant
influence).
Investasi pada entitas asosiasi dicatat dengan
menggunakan metode ekuitas. Dalam metode
ekuitas, pengakuan awal investasi diakui sebesar
biaya perolehan, dan jumlah tercatat ditambah atau
dikurang untuk mengakui bagian atas laba rugi
investee setelah tanggal perolehan. Bagian atas
laba rugi investee diakui dalam laba rugi.
Penerimaan distribusi dari investee mengurangi
nilai tercatat investasi. Penyesuaian terhadap
jumlah tercatat tersebut juga mungkin dibutuhkan
untuk perubahan dalam proporsi bagian investor
atas investee yang timbul dari penghasilan
komprehensif lain, termasuk perubahan yang
timbul dari revaluasi aset tetap dan selisih
Investment in associates accounted for using the
equity method. Under the equity method, the
investment in an associate is initially recognised at
cost and the carrying amount is increased or
decreased to recognise the investor’s share of the
profit or loss of the investee after the date of
acquisition. The investor’s share of the profit or loss
of the investee is recognised in profit or loss.
Distributions received from an investee reduce the
carrying amount of the investment. Adjustments to
the carrying amount may also be necessary for
changes in the investor’s proportionate interest in
the investee arising from changes in the investee’s
other comprehensive income, including those
12
PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Per 31 Maret 2016 dan 31 Desember 2015 dan Periode 3 (Tiga)
Bulan yang Berakhir pada 31 Maret 2016 dan 2015
(Dalam US Dolar Penuh)
PT WINTERMAR OFFSHORE MARINE Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
As of March 31, 2016 and December 31, 2015 and For the 3 (Three)
Months Periods Ended March 31, 2016 and 2015
(In Full US Dollar)
penjabaran valuta asing. Bagian investor atas
perubahan tersebut diakui dalam penghasilan
komprehensif lain.
arising from the revaluation of property, plant and
equipment and from foreign exchange translation
differences.The investor’s share of those changes
is recognized in other comprehensive income.
2.h. Biaya Dibayar di Muka
Biaya dibayar di muka diamortisasi sesuai masa
manfaat dengan menggunakan metode garis lurus
(straight-line method).
2.h. Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight line method.
2.i. Aset Tetap
Aset tetap diakui sebesar biaya perolehannya
termasuk pajak yang berlaku, bea masuk, biaya
pengangkutan,
biaya
penanganan,
biaya
penyimpanan, biaya penyediaan lokasi, biaya
pemasangan, biaya upah tenaga kerja internal,
estimasi awal biaya pembongkaran, pemindahan
aset tetap dan restorasi lokasi aset tetap.
2.i. Fixed Assets
Fixed assets are stated at acquisition cost,
including applicable taxes, import duties, freight,
handling costs, storage costs, site preparation
costs, installation costs, the cost of internal labor,
the initial estimate of the costs of dismantling and
removing the item and restoring the site on fixed
assets.
Setelah
pengakuan
awal,
aset
tetap
dipertanggungjawabkan dengan menggunakan
model biaya dan dinyatakan berdasarkan biaya
perolehan dikurangi akumulasi penyusutan dan
akumulasi rugi penurunan nilai. Penyusutan aset
tetap dihitung dengan menggunakan metode garis
lurus (straight-line method) berdasarkan taksiran
masa manfaat ekonomis aset tetap yang
bersangkutan sebagai berikut:
After initial recognition, fixed assets are measured
based on using cost model and are carried at cost
less accumulated depreciation and accumulated
impairment losses. Depreciation is computed using
the straight-line method based on the estimated
useful lives of the assets as follows:
Tahun/Years
Bangunan
Kapal dan Perlengkapan
Mesin
Kendaraan
Inventaris Kantor
20
16 – 20
4
4
4
Biaya pemeliharaan dan perbaikan dibebankan ke
dalam laba rugi pada saat terjadinya; pemugaran
termasuk biaya docking dan penambahan daIam
jumlah signifikan dikapitalisasi. Apabila suatu aset
tetap tidak digunakan lagi atau dilepas, biaya
perolehan serta akumulasi penyusutannya
dikeluarkan dari aset tetap yang bersangkutan dan
keu