Krakatau Steel 30 September 2015
PT Krakatau Steel (Persero) Tbk
dan entitas anak/and subsidiaries
Laporan Keuangan Konsolidasian Interim
30 September 2015 /
Interim Consolidated Financial Statements
September 30, 2015
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
PERIODE YANG BERAKHIR PADA TANGGALTANGGAL 30 SEPTEMBER 2015
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
PERIODS ENDED SEPTEMBER 30, 2015
Halaman/
Page
Daftar Isi
Table of Contents
1 –2
Consolidated Statements of Financial
....………………………………………… Position
Laporan Laba Rugi dan Penghasilan Komprehensif
Lain Konsolidasian …………………………………..
3
Consolidated Statements of Profit or Loss and
..................................Other Comprehensive Income
Laporan Perubahan Ekuitas
Konsolidasian ……………………………………..
4
Consolidated Statements of Changes
.. ……………………..…………………… in quity
Laporan Arus KasKonsolidasian ……………………
5
…….…… Consolidated Statements of Cash lows
Catatan atas Laporan Keuangan
Konsolidasian …………………….……………….
6 - 201
Laporan Posisi Keuangan
Konsolidasian………...………………………...
*********************
Notes to the Consolidated Financial
……..…………..…………………….. tatements
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM
Tanggal 30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
Catatan/
Notes
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
31 Des. 2014/
31 Des. 2013/
(Tidak Diaudit)/
(Disajikan Kembali)/
(Disajikan Kembali)/
Sept. 30, 2015
Dec. 31, 2014
Dec. 31, 2013
Unaudited
As Restated
As Restated
ASET
ASET LANCAR
Kas dan setara kas
ASSETS
114.633
236.689
190.232
CURRENT ASSETS
Cash and cash equivalents
40.000
-
7.810
Short-term investments
18
20.172
26
148.639
91.837
140.303
108.523
159.101
117.068
2.870
29.339
352.173
47.446
17.161
2.789
28.375
480.871
33.529
7.372
18.158
38.832
519.086
35.515
9.391
Restricted time deposits
Trade receivables, net
Third parties
Related parties
Other receivables, net
Third parties
Related parties
Inventories, net
Advances and prepaid expenses
Prepaid taxes
844.116
1.058.623
1.095.220
Total Current Assets
40.294
58.423
54.448
NON-CURRENT ASSETS
Estimated claims for tax refund
141.050
115.434
2.272.349
213.095
84.734
1.097.410
255.417
41.715
857.738
2m
11.588
14.446
13.987
Investments in shares of stock, net
Deferred tax assets, net
Fixed assets, net
Other assets
Real estate assets
2l,14
2d,2f,2g,2h
22,33,37
2f,2h,2l
33,35,37
63.534
1.995
3.659
Assets not used in operations
31.652
28.177
19.798
Restricted cash and time deposits
25.210
47.454
41.226
Others
Total Aset Tidak Lancar
2.701.111
1.545.734
1.287.988
Total Non-Current Assets
TOTAL ASET
3.545.227
2.604.357
2.383.207
TOTAL ASSETS
Investasi jangka pendek
Deposito berjangka yang dibatasi
penggunaannya
Piutang usaha, neto
Pihak ketiga
Pihak berelasi
Piutang lain-lain, neto
Pihak ketiga
Pihak berelasi
Persediaan, neto
Uang muka dan biaya dibayar di muka
Pajak dibayar di muka
2d,2f,2g,2h
5,10,33,37
2f,2h,6,33,37
2d,2g,2h
7,10,16,33
2f,2h,3,8
16,22,33,37
2d,10
2f,2h,9,
18,33,37
2d,10,13
2i,3,11,16,22
2f,2j,12,36,37
2t,19
Total Aset Lancar
ASET TIDAK LANCAR
Estimasi tagihan pajak
Penyertaan saham, neto
Aset pajak tangguhan, neto
Aset tetap, neto
Aset lain-lain
Aset real estat
Aset yang tidak digunakan
dalam operasi
Kas dan Deposito berjangka yang
dibatasi penggunaannya
Lain-lain
2t,19
2f,2h,2j
13,33,37
2t,3,19
2l,3,14,16,22
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
1
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM (lanjutan)
Tanggal 30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
Catatan/
Notes
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
31 Des. 2014/
31 Des. 2013/
(Tidak Diaudit)/ (Disajikan Kembali)/ (Disajikan Kembali)/
Sept. 30, 2015
Dec. 31, 2014
Dec. 31, 2013
Unaudited
As Restated
As Restated
LIABILITAS DAN EKUITAS
LIABILITIES AND
SHAREHOLDER’S EQUITY
CURRENT LIABILITIES
LIABILITAS JANGKA PENDEK
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Utang pajak
Beban akrual
Liabilitas imbalan kerja jangka pendek
Uang muka penjualan dan lainnya
Bagian pinjaman jangka panjang yang
jatuh tempo dalam waktu satu tahun
Bagian liabilitas keuangan jangka panjang
yang jatuh tempo dalam
waktu satu tahun
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Uang muka konstruksi, bagian jangka
panjang
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Liabilitas keuangan jangka panjang, setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Liabilitas Imbalan kerja jangka
panjang
2d,2f,2h,7,8,10
11,14,16,33,37
2f, 2h
17,33,37
2d,10
2f,2h
18,33,37
2d,10
2t,3,19
2f,2h,20,33,37
2h,2s,3,24
2d,2f,10,21,37
2d,2f,2h,8,10
11,14,22,33,37
2f,2h,23,
33,37
TOTAL LIABILITAS DAN EKUITAS
800.476
130.117
42.322
164.370
38.513
152.220
27.679
7.212
2.298
16.439
58.730
1.064
27.852
34.358
3.157
14.675
33.809
8.542
23.306
17.060
2.721
12.886
24.200
9.157
31.176
24.519
55.400
59.826
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Taxes payables
Accrued expenses
Short-term employee benefits liabilities
Sales and other advances
Current maturities of long-term
loans
5.475
1.423.396
17
1.413.295
747
1.138.147
Current maturities of long-term
financial liabilities
Total Current Liabilities
67
161
3.732
2f,21,37
2d,2f,2h
8,10,11,14
22,33,37
-
8.314
-
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Advances for construction,
long-term porttion
265.998
247.829
146.026
Long-term Loans, net of current
maturities
2f,2h,23,
33,37
21.794
6.366
7.692
2s,3,24
39.110
42.459
40.631
Long-term financial liabilities,
net of current maturities
Long-term employee benefits
liabilities
326.970
305.129
198.081
Total Non-Current Liabilities
1.750.366
1.718.424
1.336.228
TOTAL LIABILITIES
TOTAL LIABILITAS
Kepentingan Nonpengendali
EKUITAS, NETO
1.037.148
2t,3,19
Total Liabilitas Jangka Panjang
EKUITAS
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA PEMILIK
ENTITAS INDUK
Modal saham
Nilai nominal Rp500 (angka penuh) per
saham
Modal Dasar - 40.000.000.000 saham
yang terdiri dari 1 saham Seri A
Dwiwarna dan 39.999.999.999
saham Seri B
Modal ditempatkan dan disetor penuh 15.775.000.000 saham yang terdiri dari
1 Seri A Dwiwarna dan 15.774.999.999
saham Seri B
Tambahan modal disetor, neto
Pendapatan komprehensif lainnya
Saldo laba (akumulasi kerugian)
Dicadangkan
Tidak dicadangkan
Total Ekuitas Yang Dapat Diatribusikan
Kepada Pemilik Entitas Induk
1.107.369
26
1b,2p,27
2c,25
1.783.785
872.934
1.027.094
EQUITY
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT
ENTITY
Share capital
par value Rp500 (full amount) per
share
Authorized capital - 40.000.000.000
shares which consist of 1 Series A
Dwiwarna and 39.999.999.999
Series B
Issued and fully paid - 15,775,000,000
shares which consist of 1 Series A
Dwiwarna share and 15.774.999.999
Series B
Additional paid-in capital, net
Other comprehensive income
Retained earnings (accumulated losses)
Appropriated
Unappropriated
Total Equity Attributable to
Owners of the Parent Entity
11.076
1.794.862
12.999
885.933
19.885
1.046.979
Non-controlling Interests
EQUITY, NET
3.545.227
2.604.357
2.383.208
TOTAL LIABILITIES AND EQUITY
855.968
116.263
(81.269)
855.968
116.263
(58.190)
855.968
117.217
(55.233)
146.834
745.988
146.834
(187.941)
146.834
(37.692)
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
2
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
Periode Sembilan Bulan Yang Berakhir pada Tanggal
30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
Nine-Month Period Ended
September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
(Tidak Diaudit)/
Sept. 30, 2015
Unaudited
PENDAPATAN NETO
BEBAN POKOK PENDAPATAN
993.383
(1.014.273)
LABA (RUGI) BRUTO
(20.890)
Beban Penjualan
(22.049)
Beban umum dan administrasi
Penjualan limbah produksi
Laba pengalihan aset tetap
Laba penjualan investasi
Pendapatan lain-lain
Beban pajak final
Beban lain-lain
(88.218)
2.107
399
10.798
(4.883)
(486)
RUGI OPERASI
Bagian rugi dari entitas asosiasi
Pendapatan keuangan
Laba selisih kurs, neto
Beban keuangan
RUGI SEBELUM BEBAN
(MANFAAT) PAJAK
30 Sept. 2014/
(Disajikan Kembali)/
Catatan/
Sept. 30, 2014
Notes
As Restated
2d,2q,10,
29,38
1.360.692
2d,2l,2q,10,
30,38
(1.328.603)
32.090
2d,2j,2l,
2q,2s,10,31
2d,2j,2l,
2q,2s,10,31
2k,2l,13,14
13
2h,2q,13
2t,19
14,19
(123.222)
(87.173)
1.915
82.982
(59.818)
13
5,6
2f,2h,18
16,22
(185.316)
NET REVENUES
COST OF REVENUES
GROSS PROFIT (LOSS)
(25.037)
Selling expense
(88.462)
3.778
6.592
12.968
(2.363)
(2.487)
General and Administrative expenses
Sales of waste products
Gain on transfer of fixed assets
Gain on sale of investment
Other income
Final tax expense
Other expenses
(62.922)
OPERATING LOSS
(48.917)
4.160
7.848
(37.388)
Share in loss of associates
Finance income
Gain on foreign exchange, net
Finance expense
(137.219)
LOSS BEFORE TAX
EXPENSE (BENEFIT)
2t,19
BEBAN (MANFAAT) PAJAK
Pajak kini
Pajak tangguhan, neto
Manfaat Pajak, Neto
6.041
(29.376)
(23.335)
8.846
(26.249)
(17.403)
TAX EXPENSE (BENEFIT)
Current tax
Deferred tax, net
Tax Benefit, net
RUGI PERIODE BERJALAN
(161.981)
(119.816)
LOSS FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN
Pos yang tidak akan direklasifikasi
ke laba rugi
Laba Revaluasi Aset Tetap
Pengukuran kembali program
Imbalan kerja
Pajak penghasilan terkait akun-akun yang
tidak akan direklasifikasi ke laba rugi
1.096.985
(3.930)
(23.099)
TOTAL PENGHASILAN KOMPREHENSIF LABA (RUGI) PERIODE BERJALAN
908.927
TOTAL PENGHASILAN KOMPREHENSIF LABA (RUGI) PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
RUGI PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(dalam Dolar AS penuh)
(160.239)
(1.742)
(161.981)
910.850
(1.923)
908.927
(0,0102)
1.341
9.105
Item that will not be reclassified
to profit or loss
Difference in foreign currency
translation of the financial statements
of Subsidiaries and Associates - net
(5.427)
953
Pos yang akan direklasifikasi
ke laba rugi
Selisih kurs karena penjabaran
laporan keuangan Entitas
Anak dan Asosiasi-neto
RUGI PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
2l,14
OTHER COMPREHENSIVE INCOME
Item that will not be reclassified
to profit or loss
Gains on revaluation of fixed asset
Remeasurement of defined
benefits program
Income tax relating to items that will
not be reclassified to profit or loss
2c
2c,25
2c,25
2u,32
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(114.797)
TOTAL COMPREHENSIVE INCOME PROFIT (LOSS) FOR THE PERIOD
(114.729)
(5.087)
(119.816)
LOSS FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interest
TOTAL
(109.830)
(4.967)
(114.797)
TOTAL COMPREHENSIVE INCOME PROFIT (LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interest
TOTAL
(0,0073)
BASIC LOSS PER SHARE
ATTRIBUTABLE TO OWNERS
OF THE PARENT ENTITY
(in full US Dollar amount)
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
3
The original consolidated financial statements included herein are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan Yang Berakhir Pada Tanggal 30 September 2015
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain)
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Nine-Month Period Ended September 30, 2015
(Expressed in thousands of US Dollar, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Parent Entity
Catatan /
Notes
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully
Paid Share Capital
855.968
Saldo pada tanggal 1 Januari 2014
Tambahan
Modal Disetor,
neto /
Additional Paidin Capital, net
117.217
Saldo Laba (Akumulasi Kerugian)/
Retained Earnings (Accumulated
Losses)
Dicadangkan/
Appropriated
146.834
Tidak
dicadangkan/
Unappropriated
(32.344)
Selisih Kurs karena
penjabaran Laporan
Keuangan Entitas Anak
dan Asosiasi/ Difference
in Foreign Currency
Translation of the Financial
Statement of Subsidairies
and Associates
(55.595)
Total/
Total
1.032.080
Kepentingan
non pengendali/
Non-controlling
interest
Ekuitas, Neto/
Equity, Net
19.973
1.052.053
Penyesuaian neto yang timbul dari penerapan
Net Adjustment arising from adoption of Statement
Pernyataan Standar Akuntansi Keuangan
("PSAK") No. 24 (Revisi 2013), "Imbalan Kerja"
of Financial Accounting Standard ("PSAK") No. 24
2s,4,24
(5.348)
362
(4.986)
(88)
(5.074)
Saldo pada tanggal 1 Januari 2014
Setelah penyajian kembali
855.968
117.217
146.834
(37.692)
(55.233)
Rugi periode berjalan
4
-
-
-
(114.729)
-
4
-
-
-
(4.206)
9.105
(118.935)
9.105
Total rugi komprehensif periode berjalan
(Revised 2013), "Employee Benefits"
Balance as of January 1, 2014
4
Penghasilan komprehensif lain
Dividen tunai kepada kepentingan nonpengendali
Balance as of January 1, 2014
4
-
-
-
1c,25
-
-
-
-
-
28
-
-
-
-
1.027.094
(114.729)
4.899
(109.830)
-
19.885
(5.087)
120
1.046.979
(119.816)
5.019
as restated
Loss for the period
Other comprehensive income
(4.967)
(114.797)
Total comprehensive loss for the period
(8)
(8)
Cash dividends to non-controlling interests
Opsi kepemilikan saham oleh manajemen
Yang telah Vested
(140)
(140)
-
(140)
Setoran modal dari kepentingan
nonpengendali
1c, 25
-
-
-
855.968
117.077
146.834
(151.279)
855.968
116.263
146.834
(182.159)
-
-
148
148
(46.490)
922.110
14.998
937.109
(58.141)
878.765
13.103
891.868
-
Saldo pada tanggal 30 September 2014
Saldo pada tanggal 31 Desember 2014
Penyesuaian neto yang timbul dari penerapan
(unaudited)
Balance as of December 31, 2014
Net Adjustment arising from adoption of Statement
Pernyataan Standar Akuntansi Keuangan
of Financial Accounting Standard ("PSAK") No. 24
2s,4,24
(5.782)
(49)
(187.941)
(58.190)
(5.831)
(104)
(5.935)
Saldo pada tanggal 31 Desember 2014
Setelah penyajian kembali
interests
Balance as of September 30, 2014
(tidak diaudit)
("PSAK") No. 24 (Revisi 2013), "Imbalan Kerja"
Vesting of management stock option
Capital contribution from non-controlling
(Revised 2013), "Employee Benefits"
Balance as of December 31, 2014
4
855.968
116.263
146.834
(160.239)
872.934
12.999
(160.239)
(1.742)
885.933
Rugi periode berjalan
-
-
-
Penghasilan komprehensif lain
-
-
-
1.094.168
(23.079)
1.071.089
(181)
1.070.908
Other comprehensive income
Total laba komprehensif periode berjalan
-
-
-
933.929
(23.079)
910.851
(1.923)
908.928
Total comprehensive profit for the year
855.968
116.263
146.834
745.988
(81.269)
1.783.785
-
(161.980)
as restated
Saldo pada tanggal 30 September 2015
(tidak diaudit)
Loss for the period
Balance as of September 30, 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
11.076
1.794.862
(unaudited)
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
4
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan Yang Berakhir pada Tanggal
30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS
Nine-Month Period Ended September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
(Tidak Diaudit)/
Sept. 30, 2015
Unaudited
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Penerimaan dari tagihan pajak
Penerimaan dari pendapatan bunga
Pembayaran kepada pemasok
Pembayaran beban usaha
dan lainnya
Pembayaran kepada karyawan
Pembayaran untuk pajak
Pembayaran untuk beban bunga
dan beban bank
Kas neto yang digunakan untuk
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penarikan (penempatan) investasi
jangka pendek
Penarikan (penempatan) kas dan deposito
berjangka yang dibatasi penggunaannya
Penerimaan dividen kas
Penambahan penyertaan pada saham
Penambahan aset tetap
Penerimaan dari pelepasan
entitas asosiasi
Kas neto yang digunakan untuk
aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan bank Jangka Pendek, neto
Penerimaan Pinjaman Jangka Panjang
Pembayaran Pinjaman Jangka Panjang
Pembayaran untuk beban bunga
Kas neto yang diperoleh dari
aktivitas pendanaan
KENAIKAN (PENURUNAN) NETO
KAS DAN SETARA KAS
KAS DAN SETARA KAS AWAL
TAHUN
Dampak perubahan selisih kurs
KAS DAN SETARA KAS AKHIR
PERIODE
Catatan/
Notes
30 Sept. 2014/
(Tidak Diaudit)/
Sept. 30, 2014
Unaudited
1.033.132
15.970
4.033
(848.560)
1.510.695
25.482
3.590
(1.354.017)
(9.912)
(67.139)
(108.204)
(19.249)
(79.293)
(164.844)
(19.429)
(9.643)
(108)
(87.278)
(39.720)
16.666
360
(14.760)
(185.339)
447
(12.200)
(6.556)
21
(29.431)
(125.806)
13
13
13
-
(222.346)
(173.972)
CASH FLOWS FROM OPERATING
ACTIVITIES
Receipts from customers
Receipts from claims for tax refund
Receipts from interest income
Payments to suppliers
Payments for operating expenses
and others
Payments to employees
Payments for taxes
Payments for interest and bank
charges
Net cash used in
operating activities
CASH FLOWS FROM INVESTING
ACTIVITIES
Withdrawal (placement) of short-term
investments
Witdrawal of restricted
cash and time deposits
Receipts of cash dividends
Additional investments in shares of stock
Purchase of fixed assets
Proceeds from disposal of
Association entity
Net cash used in investing
activities
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from Short-term
Proceeds from Long-term loans
Repayments of Long-term loans
Payments for interest
Net cash provided by financing
activities
110.818
63.539
(25.655)
(43.267)
243.867
102.722
(18.977)
(35.118)
105.435
292.493
(117.019)
31.243
INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
236.689
190.232
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
(5.037)
114.633
(3.262)
5
218.214
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Effect on foreign changes rate changes
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
5
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM
1.
GENERAL
a. The Company’s Establishment
a. Pendirian Perusahaan
PT Krakatau Steel (Persero) Tbk (“Perusahaan”)
didirikan di Republik Indonesia pada tanggal
27 Oktober 1971 berdasarkan Akta Notaris
No. 34 dari Notaris Tan Thong Kie, S.H..
Perusahaan didirikan untuk mengambil alih
proyek pabrik baja Trikora. Akta pendirian
tersebut telah disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusannya
No. J.A.5/224/4 tanggal 31 Desember 1971 dan
diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 44 tanggal 8 Februari
1972, Tambahan No. 19.
PT Krakatau Steel (Persero) Tbk (the
“Company”) was established in the Republic of
Indonesia based on the Notarial Deed No. 34 of
Tan Thong Kie, S.H., dated October 27, 1971 to
take over the Trikora steel plant project.
The deed of establishment was approved by
the Ministry of Justice of the Republic of
Indonesia in its Decision Letter No. J.A.5/224/4
dated December 31, 1971 and was published in
the State Gazette of the Republic of Indonesia
No. 44 dated February 8, 1972, Supplement
No. 19.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, yang terakhir dengan
Akta Notaris No. 51 tanggal 27 April 2015 dari
Jose Dima Satria, S.H., M.Kn., yang mengatur,
antara lain, perubahan susunan Dewan
Komisaris dan Direksi Perusahaan. Akta
perubahan ini telah dilaporkan dan diterima oleh
Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat Penerimaan
No. AHU-AH.01.03-0931523 dan No. AHUAH.01.03-0931524
yang
masing-masing
bertanggal 12 Mei 2015.
The Company’s Articles of Association have
been amended several times, most recently by
Notarial Deed No. 51 dated April 27, 2015 of
Jose Dima Satria, S.H., M.Kn., concerning,
among others, the change in the Company’s
Boards of Commissioners and Directors.
The amendment deed was reported to and
accepted by the Ministry of Laws and Human
Rights of the Republic of Indonesia in its
Acknowledgement Letter No. AHU-AH.01.030931523 and No. AHU-AH.01.03-0931524 each
dated May 12, 2015.
Tujuan Perusahaan adalah melaksanakan dan
menunjang berbagai kebijakan dan program
pembangunan Pemerintah di bidang ekonomi,
khususnya dalam industri baja.
The Company‘s objective is to implement and
support the various policies and programs of the
Government for economic development,
especially with respect to the steel industry.
Sesuai dengan Pasal 3 Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan terutama meliputi bidang produksi,
perdagangan dan pemberian jasa. Ruang
lingkup kegiatan Perusahaan saat ini meliputi,
antara lain:
In accordance with Article 3 of the Company’s
Articles of Association, the scope of its activities
mainly comprises production, trading and
rendering of services. Currently, the Company is
engaged in, among others:
(i)
(i)
Industri baja terpadu, yang memproduksi
besi spons, slab baja, billet baja, baja
lembaran panas, baja lembaran dingin, dan
batang kawat.
(ii) Perdagangan, yang meliputi kegiatan
pemasaran, distribusi dan keagenan, baik
dalam maupun luar negeri.
(iii) Pemberian jasa seperti jasa rekayasa dan
konstruksi, pemeliharaan mesin, konsultasi
teknis maupun penyediaan sarana dan
prasarana yang menunjang kegiatan usaha
Perusahaan.
(ii)
Integrated steel industry, which produces
sponge iron, slabs, billets, hot rolled coils,
cold rolled coils, and wire rods.
Trading activities, comprising marketing,
distribution and agency work, both in the
domestic and international markets.
(iii) Services, such as engineering and
construction,
machine
maintenance,
technical consultancy and provision of
infrastructure to support the activities of the
Company.
6
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
a. The Company’s Establishment (continued)
a. Pendirian Perusahaan (lanjutan)
(iv) Kegiatan
usaha
penunjang
seperti
pergudangan,
perbengkelan,
properti,
pelabuhan, pendidikan dan pelatihan,
limbah produk dan limbah industri,
pembangkit listrik, pengelolaan air, dan
jasa teknologi informasi.
(iv) Supporting activites such as warehousing,
workshop,
property,
port
services,
education and training, waste and
industrial product, power plant, water
treatment, and information technology
services.
Perusahaan dan pabriknya berlokasi di Cilegon,
Banten.
Perusahaan
memulai
operasi
komersialnya pada tahun 1971. Perusahaan
memiliki fasilitas produksi dengan kapasitas
produksi baja kasar (crude steel) sebesar
2.450.000 metrik ton (tidak diaudit) per tahun
dan kapasitas produksi baja jadi (finished steel
products) sebesar 2.850.000 juta metrik ton
(tidak diaudit) per tahun. Perusahaan sedang
membangun komplek pabrik Blast Furnace yang
akan memproduksi 1.200.000 metrik ton (tidak
diaudit) hot metal dan pig iron per tahun
(Catatan 14).
The Company and its production facilities are
located in Cilegon, Banten. The Company
started its commercial operations in 1971.
The Company’s production facilities have
a production capacity of 2,450,000 metric tons
(unaudited) of crude steel per year and
2,850,000 metric tons (unaudited) of finished
steel products per year. The Company is
constructing a Blast Furnace complex which will
produce 1,200,000 metric tons (unaudited) per
year of hot metal and pig iron (Note 14).
Kantor pusat Perusahaan berkedudukan di
Jalan lndustri No. 5, Cilegon.
The Company’s head office is located at Jalan
Industri No. 5, Cilegon.
Perusahaan dimiliki oleh Pemerintah Republik
Indonesia selaku pemegang saham mayoritas.
The Company is majorily owned by the
Government of the Republic of Indonesia.
b. The Company’s Public Offering
b. Penawaran Umum Efek Perusahaan
On October 29, 2010, the Company obtained
the effective statement from the Capital Market
and Financial Institution Supervisory Agency
(“Bapepam-LK”), currently as Financial Services
Authority (“OJK”), No. S-9769/BL/2010 to
conduct public offering of its 3,155,000,000 new
shares with nominal value of Rp500 (full
amount) per share at a price of Rp850 (full
amount) per share. The Company’s shares
were listed on the Indonesia Stock Exchange on
November 10, 2010 (Note 26).
Pada tanggal 29 Oktober 2010, Perusahaan
memperoleh pernyataan efektif dari Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (“Bapepam-LK”), sekarang Otoritas
Jasa Keuangan (“OJK”), No. S-9769/BL/2010
untuk melakukan penawaran umum saham
kepada masyarakat sebanyak 3.155.000.000
saham baru dengan nilai nominal Rp500 (angka
penuh) per saham dengan harga Rp850 (angka
penuh) per saham. Saham Perusahaan telah
dicatatkan di Bursa Efek Indonesia pada tanggal
10 November 2010 (Catatan 26).
c. Struktur Entitas Anak dan Entitas Asosiasi
c. The Subsidiaries and Associates Structure
As of September 30, 2015 and December 31,
2014, the percentage of ownership of the
Company, either directly or indirectly, and total
assets of the Subsidiaries are as follows:
Pada tanggal 30 September 2015 dan 31
Desember 2014, persentase kepemilikan
Perusahaan, baik secara langsung maupun
tidak langsung, dan total aset Entitas Anak
adalah sebagai berikut:
7
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
c. Struktur Entitas Anakdan Entitas Asosiasi
(lanjutan)
GENERAL (continued)
c. The Subsidiariesand Associates Structure
(continued)
Total aset sebelum
eliminasi/
Total assets before
elimination
Entitas Anak dan kegiatan usaha/
Subsidiaries and business activities
Kedudukan dan
tahun usaha
komersial dimulai/
Domicile and year
of commercial
operations started
PT Krakatau Wajatama ("PT KWT")
dan Entitas Anaknya/ and its Subsidiary
(PT Krakatau Wajatama Osaka Steel Marketing)
Manufaktur baja profil dan tulangan/
Reinforcing bars and steel wires production
Cilegon, 1992
100,00
100,00
87.263
110.428
PT Krakatau Daya Listrik ("PT KDL")
Distributor dan penghasil listrik/
Generation and distribution of electricity
Cilegon, 1996
100,00
100,00
239.288
181.881
PT KHI Pipe Industries ("PT KHIP")
Manufaktur pipa Baja/ Steel pipe production
Cilegon, 1973
100,00
100,00
165.426
165.447
PT Krakatau Industrial Estate Cilegon ("PT KIEC")
dan Entitas Anaknya/ and its Subsidiaries
Industri real estat dan perhotelan/
Real estate and hotels industry
Cilegon, 1982
100,00
100,00
113.019
60.642
PT Krakatau Engineering (“PT KE”)
dan Entitas Anaknya/and Its Subsidiaries
Rekayasa dan konstruksi/
Construction and engineering
Cilegon, 1988
100,00
100,00
195.183
213.068
PT Krakatau Bandar Samudera (“PT KBS”)
Jasa pengelolaan pelabuhan/Port services
provider
Cilegon, 1996
100,00
100,00
125.456
110.810
PT Krakatau Tirta Industri (“PT KTI”)
dan Entitas Anaknya/and Its Subsidiary
(PT Krakatau Daya Tirta)
Distributor dan pengolahan air/
Water treatment and distribution
Cilegon, 1996
100,00
100,00
51.630
35.668
PT Krakatau Medika (“PT KM”)
Jasa pelayanan kesehatan/
Medical services provider
Cilegon, 1996
97,55
97,55
24.126
11.918
PT Krakatau Information Technology (“PT KITech”)
Jasa teknologi komputer/Computer
technology provider
Cilegon, 1993
100,00
100,00
6.750
4.954
PT Meratus Jaya Iron & Steel (“PT MJIS”)
Manufaktur besi dan baja/Iron and steel production
Cilegon, 2012
66,00
66,00
132.604
134.811
PT Krakatau Nasional Resources (“PT KNR”)
Industri pengolahan hasil tambang/
Coal and mining industry
Cilegon, 2013
100,00
100,00
3.779
4.340
1.144.526
1.033.967
Persentase kepemilikan/
Percentage of ownership
2015
2014
2015
2014
1)
Total/ Total
1)
3,07% dimiliki oleh PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
dan PT Latinusa dimiliki oleh Perusahaan sebesar 20,10%
1)
8
3.07% is owned by PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
and PT Latinusa is 20.10% owned by the Company
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
PT KIEC memiliki saham pada PT Rakata
Realtindo (“PT RR”), dahulu PT Laksana Maju
Jaya, dengan persentase kepemilikan sebesar
99,99%. PT RR bergerak dalam bidang real
estat dan memulai operasi komersialnya pada
tahun 2001.
PT KIEC owns shares of PT Rakata Realtindo
(“PT RR”), formerly PT Laksana Maju Jaya, with
the percentage of ownership of 99.99%. PT RR
is engaged in the business of real estate and
commenced its commercial operations in 2001.
PT Krakatau Daya Tirta (“PT KDT”) didirikan
dengan tujuan untuk mengambil alih kegiatan
usaha air minum merek Quelle yang sebelumnya
merupakan unit usaha PT KDL dengan
komposisi kepemilikan sebesar 99,98% oleh
PT KTI dan 0,02% oleh PT KDL.
PT Krakatau Daya Tirta (“PT KDT”) was
established with the objective to take over
Quelle mineral water business which was
previously a business unit of PT KDL with share
composition of 99.98% owned by PT KTI and
0.02% owned by PT KDL.
Perusahaan bekerjasama dengan PT Aneka
Tambang (Persero) Tbk (“PT Antam”) mendirikan
PT MJIS pada tanggal 9 Juni 2008 dengan
persentase kepemilikan adalah 66% oleh
Perusahaan dan 34% oleh PT Antam. PT MJIS
bergerak dalam bidang produksi besi dan baja,
perdagangan dan jasa yang berkaitan dengan
besi dan baja dan berkedudukan di Jakarta.
PT MJIS memulai operasi komersialnya pada
bulan November 2012.
The Company together with PT Aneka
Tambang
(Persero)
Tbk
(“PT Antam”)
established PT MJIS on June 9, 2008 with the
percentage of ownership of 66% for the
Company and 34% for PT Antam. PT MJIS is
engaged in iron and steel production, trading
and services related to iron and steel products
and is located in Jakarta. PT MJIS commenced
its commercial operations in November 2012.
Pada
tanggal
17 Januari
2013,
PT KE
mengakuisisi seluruh saham PT KHIP yang
dimiliki oleh PT Kertas Basuki Rachmat
Indonesia Tbk.
On January 17, 2013, PT KE acquired all
shares of PT KHIP owned by PT Kertas Basuki
Rachmat Indonesia Tbk.
Pada tanggal 22 Februari 2013, PT KE
mendirikan PT Krakatau Konsultan (“PT KK”)
dengan
persentase
kepemilikan
sebesar
99,99%. PT KK bergerak dalam bidang jasa
konsultasi.
On February 22, 2013, PT KE established
PT Krakatau Konsultan (“PT KK”) with the
percentage of ownership of 99.99%. PT KK is
engaged in consulting services.
Pada tanggal 17 Juni 2013, PT KE dan PT KK
mendirikan PT Krakatau Perbengkelan dan
Perawatan (“PT KPDP”) dengan persentase
kepemilikan sebesar 99% untuk PT KE dan 1%
untuk PT KK. PT KPDP bergerak dalam bidang
perbengkelan, jasa dan perindustrian.
On June 17, 2013, PT KE and PT KK
established PT Krakatau Perbengkelan dan
Perawatan (“PT KPDP”) with the percentage of
ownership of 99% for PT KE and 1% for PT KK.
PT KPDP is engaged in workshop, services and
industry.
Pada tanggal 20 Desember 2013, PT KIEC dan
Golden Lime Public Company Limited (“GLPCL”)
mendirikan PT Krakatau Golden Lime (“PT KGL”)
yang akan mengoperasikan pabrik kapur bakar
dengan kapasitas produksi sebesar 148.500 ton
(tidak diaudit) per tahun. Persentase kepemilikan
PT KIEC adalah 90% dan GLPCL adalah 10%.
Berdasarkan Keputusan Pemegang Saham
PT KGL No. 03/PS-KGL/KPTS/2015, yang
menyatakan penghentian kegiatan operasi
Perusahaan sejak tanggal 1 Mei 2015.
On December 20, 2013, PT KIEC and Golden
Lime Public Company Limited (“GLPCL”)
established PT Krakatau Golden Lime
(“PT KGL”) which will operate the Burnt Lime
plant
with
a
production
capacity
of
approximately 148,500 tons (unaudited) per
year. The percentage of ownership of PT KIEC
and GLPCL are 90% and 10%, respectively.
Based on the Shareholders Resolution PT KGL
No. 03/PS-KGL/KPTS/2015, which state the
suspension of Company’s operating activities
since May 1, 2015.
9
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
1. UMUM (lanjutan)
1. GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
Pada tanggal 15 Oktober 2014, PT KWT dan
PT Krakatau
Osaka
Steel
(“PT
KOS”)
mendirikan PT Krakatau Wajatama Osaka Steel
Marketing (“PT KWOSM”) dengan persentase
kepemilikan sebesar 67% untuk PT KWT dan
33% untuk PT KOS. PT KWOSM bergerak
dalam bidang pemasaran dan penjualan produk
yang diproduksi oleh PT KWT dan PT KOS.
Sampai dengan tanggal 30 September 2015,
PT KWOSM belum beroperasi komersial.
On October 15, 2014, PT KWT and PT
Krakatau Osaka Steel (“PT KOS”) established
PT Krakatau Wajatama Osaka Steel Marketing
(“PT KWOSM”) with percentage of ownership of
67% for PT KWT and 33% for PT KOS.
PT KWOSM is engaged in marketing and sales
of products produced by PT KWT and PT KOS.
Up to September 30, 2015, PT KWOSM has not
yet started its commercial operations.
Informasi mengenai Entitas Asosiasi yang
dimiliki oleh Perusahaan dan Entitas Anaknya
(secara
bersama-sama
disebut
sebagai
“Kelompok Usaha”) pada tanggal-tanggal 30
September 2015 dan 31 Desember 2014 adalah
sebagai berikut:
Information about Associates owned by the
Company and its Subsidiaries (collectively
referred to as the “Group”) as of September 30,
2015 and December 31, 2014 are as follows:
Entitas Asosiasi/Associates
PT Krakatau Posco (“PT KP”)
Kedudukan dan
tahun usaha
komersial dimulai/
Domicile and year
of commercial
operations started
Cilegon, 2014
PT Pelat Timah Nusantara Tbk
(“PT Latinusa”)
Cilegon, 1986
PT Kerismas Witikco Makmur
(“PT Kerismas”)
Jakarta, 1980
PT Krakatau Prima Dharma Sentana
(“PT KPDS”)
Cilegon, 1987
PT Krakatau Daedong Machinery
(“PT KDM”)
Cilegon, 2013
PT Krakatau Posco Chemtech
Calcination (“PT KPCC”)
Cilegon, 2014
PT Krakatau Pos-Chem Dong-suh
Chemical (“PT KPDC”)
Cilegon, 2014
PT Krakatau Argo Logistic (“PT KAL”)
Cilegon, 2014
PT Indo Japan Steel Center (“PT IJSC”)
PT Krakatau Osaka Steel (“PT KOS”)
Cilegon, 2014
Cilegon, -
Persentase kepemilikan/
Percentage of ownership
Kegiatan usaha/Business activities
2015
2014
Manufaktur besi dan baja/
Iron and steel production
30,00
Manufaktur baja berlapis timah/
Tin plate steel production
20,10
20,10
Manufaktur seng/
Zinc production
29,31
29,31
Manufaktur alumunium/
Aluminium production
25,00
25,00
Jasa reparasi mesin/
Machine repairment
30,00
30,00
Manufaktur kapur/
Lime calcining production
20,00
20,00
Manufaktur limbah batu bara/
Distilled Coal Tar production
30,00
30,00
Jasa transportasi/
Transportation service
48,00
Manufaktur baja plat dan lembaran/
Plate and rolled steel production
20,00
20,00
Manufaktur baja profil dan tulangan/
Section and reinforcing bars production
20,00
20,00
30,00
48,00
PT Krakatau Nippon Steel Sumikin
(“PT KNSS”)
Cilegon, -
Manufaktur baja galvanized dan annealing/
Galvanized and annealed steel production
20,00
20,00
PT Krakatau Samator
Cilegon, -
Perdagangan, pembangunan dan jasa/
Trade, development and services
24,00
24,00
Manufaktur slag powder/
Slag powder production
50,00
50,00
Cilegon, 2013
Jasa pengolahan air limbah/
Water treatment service
33,00
33,00
Cilegon, -
Manufaktur beton pracetak/
Precast concrete production
30,00
30,00
PT Krakatau Semen Indonesia (“PT KSI”)
PT Krakatau Blue Water (“PT KBW”)
PT Wijaya Karya Krakatau Beton
(“PT WKKB”)
Cilegon, 2014
10
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
d. Dewan Komisaris, Direksi dan Karyawan
GENERAL (continued)
d. Boards of Commissioners, Directors and
Employees
The Boards of Commissioners and Directors of
the Company as of September 30, 2015 and
December 31, 2014, are as follows:
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 30 September 2015
dan 31 Desember 2014 adalah sebagai berikut:
30 September 2015 /
September 30, 2015
31 Desember 2014/
December 31, 2014
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Achmad Sofjan Ruky
Binsar H. Simanjuntak
Tubagus Farich Nahril
Roy Maningkas
Harjanto
Hilmar Farid
-
Zacky Anwar
Binsar H. Simanjuntak
Tubagus Farich Nahril
Budi Darmadi
Mochammad Imron Zubaidy
Achmad Sofjan Ruky
Dewan Direksi
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Sukandar
Hilman Hasyim
Imam Purwanto
Anggiasari
Dadang Danusiri
Ogi Rulino
-
Irvan Kamal Hakim
Hilman Hasyim
Imam Purwanto
Sukandar
Dadang Danusiri
Yerry
Widodo Setiadharmaji
Susunan Komite
sebagai berikut:
Audit
Perusahaan
The members of the
Committee are as follows:
adalah
30 September 2015 /
September 30, 2015
Ketua
Wakil Ketua
Anggota
Anggota
Hilmar Farid
Wali Akbar
Rinto Tri Hasworo
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Board of Directors
President Director
Director
Director
Director
Director
Director
Director
Company’s
Audit
31 Desember 2014/
December 31, 2014
Achmad Sofjan Ruky
Binsar H. Simanjuntak
Iskariman Supardjo
Welly Mohammad Saleh
Chairman
Vice Chairman
Member
Member
Personil manajemen kunci Perusahaan dan
Entitas Anaknya meliputi anggota komisaris dan
direksi Perusahaan dan Entitas Anak.
The key management personnel of the
Company and its Subsidiaries comprises of the
members of directors and commissioners of the
Company and Subsidiaries.
Pada tanggal 30 September 2015 dan 31
Desember 2014, Kelompok Usaha memiliki
karyawan tetap masing-masing sebanyak 7.345
orang dan 6.739 orang (tidak diaudit).
As of September 30, 2015 and December 31,
2014. the Group has 7,345 and 6,739
permanent
employees
(unaudited),
respectively.
e. Penyelesaian
Konsolidasian
Laporan
Keuangan
e. Completion of the Consolidated Financial
Statements
Laporan keuangan konsolidasian ini telah
diselesaikan dan disetujui untuk diterbitkan oleh
Direksi Perusahaan pada tanggal 13 Oktober
2015.
The accompanying consolidated financial
statements were completed and authorized for
issue by the Company’s Directors on
October 13, 2015.
11
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
2.
IKHTISAR
PENTING
KEBIJAKAN
a. Dasar
Penyajian
Konsolidasian
AKUNTANSI
Laporan
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Keuangan
a. Basis of Preparation of the Consolidated
Financial Statements
Laporan keuangan konsolidasian interim telah
disusun sesuai dengan Standar Akuntansi
Keuangan di Indonesia (“SAK”), yang mencakup
Pernyataan dan Interpretasi yang dikeluarkan
oleh Dewan Standar Akuntansi Keuangan
Ikatan Akuntan Indonesia (“DSAK”) dan
Peraturan-peraturan serta Pedoman Penyajian
dan Pengungkapan Laporan Keuangan yang
diterbitkan oleh Otoritas Jasa Keuangan
(“OJK”).
The interim consolidated financial statements
have been prepared in accordance with
Indonesian Financial Accounting Standards
(“SAK”), which comprise the Statements and
Interpretations issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and the
Regulations and the Guidelines on Financial
Statement Presentation and Disclosures issued
by Financial Services Authority (“OJK”).
Efektif tanggal 1 Juli 2015, Kelompok Usaha
menerapkan dengan Pernyataan Standar
Akuntansi Keuangan (“PSAK”) No. 1 (Revisi
2013), “Penyajian Laporan Keuangan”. PSAK ini
mengubah penyajian kelompok pos-pos dalam
Penghasilan Komprehensif Lain. Pos-pos yang
akan direklasifikasi ke laba rugi disajikan terpisah
dari pos-pos yang tidak akan direklasifikasi ke
laba rugi. Penerapan PSAK ini hanya
mempengaruhi penyajian dan tidak berpengaruh
terhadap posisi keuangan dan kinerja keuangan
Kelompok Usaha.
Effective July 1, 2015, the interim consolidated
financial
statements are
prepared
in
accordance with the Statement of Financial
Accounting Standards (“PSAK”)
No. 1
(Revised 2013), “Presentation of Financial
Statements”. This PSAK changes the grouping
of items presented in Other Comprehensive
Income. Items that could be reclassified to profit
or loss would be presented separately from
items that will never be reclassified. The
adoption of this PSAK affect presentation only
and have no impact on the Group’s financial
position or performance.
PSAK revisian ini menjelaskan bahwa laporan
posisi keuangan ketiga pada awal periode
komparatif (dalam hal ini tanggal 1 Januari 2014
untuk Kelompok Usaha), disajikan sebagi akibat
penyajian retrospektif atau reklasifikasi pos-pos
dalam laporan keuangan tidak perlu menyajikan
catatan yang terkait dengan laporan posisi
keuangan awal periode sebelumnya. Dengan
demikian, Kelompok Usaha tidak menyajikan
informasi komparatif terkait dengan laporan
posisi keuangan periode awal tanggal 1 Januari
2014.
This revised PSAK clarify that the third
statement of financial position as of the
beginnig period of comparative period (as of
January 1, 2014 in the case of the Group),
presented as a result of retrospective
restatement or reclassification of items in
financial statements does not have to be
accompanied by comparative information in the
related notes. As a result, the Group has not
included comparative information in respect of
the opening statement of financial position as at
January 1, 2014.
12
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
2.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
a. Dasar
Penyajian
Laporan
Konsolidasian (lanjutan)
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Keuangan
a. Basis of Preparation of the Consolidated
Financial Statements (continued)
Laporan
keuangan
interim
konsolidasian
menyajikan informasi komparatif terkait dengan
periode/tahun
sebelumnya.
Selanjutnya,
Kelompok Usaha menyajikan laporan posisi
keuangan konsolidasian pada awal periode
sebelumnya ketika terdapat penerapan suatu
kebijakan akuntansi secara retrospektif atau
membuat penyajian kembali, atau ketika
mereklasifikasi pos-pos laporan keuangan
konsolidasian.
Laporan
posisi
keuangan
konsolidasian tanggal 1 Januari 2014 disajikan
dalam laporan keuangan konsolidasian ini
sehubungan dengan penerapan kebijakan
akuntansi secara retrospektif sebagai mana yang
dijelaskan dalam Catatan 4.
The interim consolidated financial statements
provide comparative information in respect of
the previous period/year. In addition, the Group
presents an additional consolidated statement
of financial position at the beginning of the
earliest period presented when there is a
retrospective application of an accounting
policy, a retrospective restatement, or a
reclassification of items in consolidated financial
statements.
An
additional
consolidated
statement of financial position as at January 1,
2014 is presented in these interim consolidated
financial statements due to the retrospective
application of accounting policies as disclosed
in Note 4.
Laporan keuangan konsolidasian interim disusun
berdasarkan konsep akrual, kecuali untuk
laporan arus kas, dan dengan menggunakan
konsep biaya historis, kecuali untuk beberapa
akun tertentu yang diukur berdasarkan
pengukuran sebagaimana diuraikan dalam
kebijakan akuntansi masing-masing
dan entitas anak/and subsidiaries
Laporan Keuangan Konsolidasian Interim
30 September 2015 /
Interim Consolidated Financial Statements
September 30, 2015
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
PERIODE YANG BERAKHIR PADA TANGGALTANGGAL 30 SEPTEMBER 2015
PT KRAKATAU STEEL (PERSERO) Tbk
AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
PERIODS ENDED SEPTEMBER 30, 2015
Halaman/
Page
Daftar Isi
Table of Contents
1 –2
Consolidated Statements of Financial
....………………………………………… Position
Laporan Laba Rugi dan Penghasilan Komprehensif
Lain Konsolidasian …………………………………..
3
Consolidated Statements of Profit or Loss and
..................................Other Comprehensive Income
Laporan Perubahan Ekuitas
Konsolidasian ……………………………………..
4
Consolidated Statements of Changes
.. ……………………..…………………… in quity
Laporan Arus KasKonsolidasian ……………………
5
…….…… Consolidated Statements of Cash lows
Catatan atas Laporan Keuangan
Konsolidasian …………………….……………….
6 - 201
Laporan Posisi Keuangan
Konsolidasian………...………………………...
*********************
Notes to the Consolidated Financial
……..…………..…………………….. tatements
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM
Tanggal 30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
Catatan/
Notes
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
31 Des. 2014/
31 Des. 2013/
(Tidak Diaudit)/
(Disajikan Kembali)/
(Disajikan Kembali)/
Sept. 30, 2015
Dec. 31, 2014
Dec. 31, 2013
Unaudited
As Restated
As Restated
ASET
ASET LANCAR
Kas dan setara kas
ASSETS
114.633
236.689
190.232
CURRENT ASSETS
Cash and cash equivalents
40.000
-
7.810
Short-term investments
18
20.172
26
148.639
91.837
140.303
108.523
159.101
117.068
2.870
29.339
352.173
47.446
17.161
2.789
28.375
480.871
33.529
7.372
18.158
38.832
519.086
35.515
9.391
Restricted time deposits
Trade receivables, net
Third parties
Related parties
Other receivables, net
Third parties
Related parties
Inventories, net
Advances and prepaid expenses
Prepaid taxes
844.116
1.058.623
1.095.220
Total Current Assets
40.294
58.423
54.448
NON-CURRENT ASSETS
Estimated claims for tax refund
141.050
115.434
2.272.349
213.095
84.734
1.097.410
255.417
41.715
857.738
2m
11.588
14.446
13.987
Investments in shares of stock, net
Deferred tax assets, net
Fixed assets, net
Other assets
Real estate assets
2l,14
2d,2f,2g,2h
22,33,37
2f,2h,2l
33,35,37
63.534
1.995
3.659
Assets not used in operations
31.652
28.177
19.798
Restricted cash and time deposits
25.210
47.454
41.226
Others
Total Aset Tidak Lancar
2.701.111
1.545.734
1.287.988
Total Non-Current Assets
TOTAL ASET
3.545.227
2.604.357
2.383.207
TOTAL ASSETS
Investasi jangka pendek
Deposito berjangka yang dibatasi
penggunaannya
Piutang usaha, neto
Pihak ketiga
Pihak berelasi
Piutang lain-lain, neto
Pihak ketiga
Pihak berelasi
Persediaan, neto
Uang muka dan biaya dibayar di muka
Pajak dibayar di muka
2d,2f,2g,2h
5,10,33,37
2f,2h,6,33,37
2d,2g,2h
7,10,16,33
2f,2h,3,8
16,22,33,37
2d,10
2f,2h,9,
18,33,37
2d,10,13
2i,3,11,16,22
2f,2j,12,36,37
2t,19
Total Aset Lancar
ASET TIDAK LANCAR
Estimasi tagihan pajak
Penyertaan saham, neto
Aset pajak tangguhan, neto
Aset tetap, neto
Aset lain-lain
Aset real estat
Aset yang tidak digunakan
dalam operasi
Kas dan Deposito berjangka yang
dibatasi penggunaannya
Lain-lain
2t,19
2f,2h,2j
13,33,37
2t,3,19
2l,3,14,16,22
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
1
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
INTERIM (lanjutan)
Tanggal 30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
Catatan/
Notes
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
31 Des. 2014/
31 Des. 2013/
(Tidak Diaudit)/ (Disajikan Kembali)/ (Disajikan Kembali)/
Sept. 30, 2015
Dec. 31, 2014
Dec. 31, 2013
Unaudited
As Restated
As Restated
LIABILITAS DAN EKUITAS
LIABILITIES AND
SHAREHOLDER’S EQUITY
CURRENT LIABILITIES
LIABILITAS JANGKA PENDEK
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Utang pajak
Beban akrual
Liabilitas imbalan kerja jangka pendek
Uang muka penjualan dan lainnya
Bagian pinjaman jangka panjang yang
jatuh tempo dalam waktu satu tahun
Bagian liabilitas keuangan jangka panjang
yang jatuh tempo dalam
waktu satu tahun
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Uang muka konstruksi, bagian jangka
panjang
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Liabilitas keuangan jangka panjang, setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Liabilitas Imbalan kerja jangka
panjang
2d,2f,2h,7,8,10
11,14,16,33,37
2f, 2h
17,33,37
2d,10
2f,2h
18,33,37
2d,10
2t,3,19
2f,2h,20,33,37
2h,2s,3,24
2d,2f,10,21,37
2d,2f,2h,8,10
11,14,22,33,37
2f,2h,23,
33,37
TOTAL LIABILITAS DAN EKUITAS
800.476
130.117
42.322
164.370
38.513
152.220
27.679
7.212
2.298
16.439
58.730
1.064
27.852
34.358
3.157
14.675
33.809
8.542
23.306
17.060
2.721
12.886
24.200
9.157
31.176
24.519
55.400
59.826
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Taxes payables
Accrued expenses
Short-term employee benefits liabilities
Sales and other advances
Current maturities of long-term
loans
5.475
1.423.396
17
1.413.295
747
1.138.147
Current maturities of long-term
financial liabilities
Total Current Liabilities
67
161
3.732
2f,21,37
2d,2f,2h
8,10,11,14
22,33,37
-
8.314
-
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Advances for construction,
long-term porttion
265.998
247.829
146.026
Long-term Loans, net of current
maturities
2f,2h,23,
33,37
21.794
6.366
7.692
2s,3,24
39.110
42.459
40.631
Long-term financial liabilities,
net of current maturities
Long-term employee benefits
liabilities
326.970
305.129
198.081
Total Non-Current Liabilities
1.750.366
1.718.424
1.336.228
TOTAL LIABILITIES
TOTAL LIABILITAS
Kepentingan Nonpengendali
EKUITAS, NETO
1.037.148
2t,3,19
Total Liabilitas Jangka Panjang
EKUITAS
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA PEMILIK
ENTITAS INDUK
Modal saham
Nilai nominal Rp500 (angka penuh) per
saham
Modal Dasar - 40.000.000.000 saham
yang terdiri dari 1 saham Seri A
Dwiwarna dan 39.999.999.999
saham Seri B
Modal ditempatkan dan disetor penuh 15.775.000.000 saham yang terdiri dari
1 Seri A Dwiwarna dan 15.774.999.999
saham Seri B
Tambahan modal disetor, neto
Pendapatan komprehensif lainnya
Saldo laba (akumulasi kerugian)
Dicadangkan
Tidak dicadangkan
Total Ekuitas Yang Dapat Diatribusikan
Kepada Pemilik Entitas Induk
1.107.369
26
1b,2p,27
2c,25
1.783.785
872.934
1.027.094
EQUITY
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT
ENTITY
Share capital
par value Rp500 (full amount) per
share
Authorized capital - 40.000.000.000
shares which consist of 1 Series A
Dwiwarna and 39.999.999.999
Series B
Issued and fully paid - 15,775,000,000
shares which consist of 1 Series A
Dwiwarna share and 15.774.999.999
Series B
Additional paid-in capital, net
Other comprehensive income
Retained earnings (accumulated losses)
Appropriated
Unappropriated
Total Equity Attributable to
Owners of the Parent Entity
11.076
1.794.862
12.999
885.933
19.885
1.046.979
Non-controlling Interests
EQUITY, NET
3.545.227
2.604.357
2.383.208
TOTAL LIABILITIES AND EQUITY
855.968
116.263
(81.269)
855.968
116.263
(58.190)
855.968
117.217
(55.233)
146.834
745.988
146.834
(187.941)
146.834
(37.692)
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
2
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
Periode Sembilan Bulan Yang Berakhir pada Tanggal
30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
Nine-Month Period Ended
September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
(Tidak Diaudit)/
Sept. 30, 2015
Unaudited
PENDAPATAN NETO
BEBAN POKOK PENDAPATAN
993.383
(1.014.273)
LABA (RUGI) BRUTO
(20.890)
Beban Penjualan
(22.049)
Beban umum dan administrasi
Penjualan limbah produksi
Laba pengalihan aset tetap
Laba penjualan investasi
Pendapatan lain-lain
Beban pajak final
Beban lain-lain
(88.218)
2.107
399
10.798
(4.883)
(486)
RUGI OPERASI
Bagian rugi dari entitas asosiasi
Pendapatan keuangan
Laba selisih kurs, neto
Beban keuangan
RUGI SEBELUM BEBAN
(MANFAAT) PAJAK
30 Sept. 2014/
(Disajikan Kembali)/
Catatan/
Sept. 30, 2014
Notes
As Restated
2d,2q,10,
29,38
1.360.692
2d,2l,2q,10,
30,38
(1.328.603)
32.090
2d,2j,2l,
2q,2s,10,31
2d,2j,2l,
2q,2s,10,31
2k,2l,13,14
13
2h,2q,13
2t,19
14,19
(123.222)
(87.173)
1.915
82.982
(59.818)
13
5,6
2f,2h,18
16,22
(185.316)
NET REVENUES
COST OF REVENUES
GROSS PROFIT (LOSS)
(25.037)
Selling expense
(88.462)
3.778
6.592
12.968
(2.363)
(2.487)
General and Administrative expenses
Sales of waste products
Gain on transfer of fixed assets
Gain on sale of investment
Other income
Final tax expense
Other expenses
(62.922)
OPERATING LOSS
(48.917)
4.160
7.848
(37.388)
Share in loss of associates
Finance income
Gain on foreign exchange, net
Finance expense
(137.219)
LOSS BEFORE TAX
EXPENSE (BENEFIT)
2t,19
BEBAN (MANFAAT) PAJAK
Pajak kini
Pajak tangguhan, neto
Manfaat Pajak, Neto
6.041
(29.376)
(23.335)
8.846
(26.249)
(17.403)
TAX EXPENSE (BENEFIT)
Current tax
Deferred tax, net
Tax Benefit, net
RUGI PERIODE BERJALAN
(161.981)
(119.816)
LOSS FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN
Pos yang tidak akan direklasifikasi
ke laba rugi
Laba Revaluasi Aset Tetap
Pengukuran kembali program
Imbalan kerja
Pajak penghasilan terkait akun-akun yang
tidak akan direklasifikasi ke laba rugi
1.096.985
(3.930)
(23.099)
TOTAL PENGHASILAN KOMPREHENSIF LABA (RUGI) PERIODE BERJALAN
908.927
TOTAL PENGHASILAN KOMPREHENSIF LABA (RUGI) PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
RUGI PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(dalam Dolar AS penuh)
(160.239)
(1.742)
(161.981)
910.850
(1.923)
908.927
(0,0102)
1.341
9.105
Item that will not be reclassified
to profit or loss
Difference in foreign currency
translation of the financial statements
of Subsidiaries and Associates - net
(5.427)
953
Pos yang akan direklasifikasi
ke laba rugi
Selisih kurs karena penjabaran
laporan keuangan Entitas
Anak dan Asosiasi-neto
RUGI PERIODE BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
TOTAL
2l,14
OTHER COMPREHENSIVE INCOME
Item that will not be reclassified
to profit or loss
Gains on revaluation of fixed asset
Remeasurement of defined
benefits program
Income tax relating to items that will
not be reclassified to profit or loss
2c
2c,25
2c,25
2u,32
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(114.797)
TOTAL COMPREHENSIVE INCOME PROFIT (LOSS) FOR THE PERIOD
(114.729)
(5.087)
(119.816)
LOSS FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interest
TOTAL
(109.830)
(4.967)
(114.797)
TOTAL COMPREHENSIVE INCOME PROFIT (LOSS) FOR THE PERIOD
ATTRIBUTABLE TO:
Owners of the parent entity
Non-controlling interest
TOTAL
(0,0073)
BASIC LOSS PER SHARE
ATTRIBUTABLE TO OWNERS
OF THE PARENT ENTITY
(in full US Dollar amount)
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
3
The original consolidated financial statements included herein are in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan Yang Berakhir Pada Tanggal 30 September 2015
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain)
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Nine-Month Period Ended September 30, 2015
(Expressed in thousands of US Dollar, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Parent Entity
Catatan /
Notes
Modal Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully
Paid Share Capital
855.968
Saldo pada tanggal 1 Januari 2014
Tambahan
Modal Disetor,
neto /
Additional Paidin Capital, net
117.217
Saldo Laba (Akumulasi Kerugian)/
Retained Earnings (Accumulated
Losses)
Dicadangkan/
Appropriated
146.834
Tidak
dicadangkan/
Unappropriated
(32.344)
Selisih Kurs karena
penjabaran Laporan
Keuangan Entitas Anak
dan Asosiasi/ Difference
in Foreign Currency
Translation of the Financial
Statement of Subsidairies
and Associates
(55.595)
Total/
Total
1.032.080
Kepentingan
non pengendali/
Non-controlling
interest
Ekuitas, Neto/
Equity, Net
19.973
1.052.053
Penyesuaian neto yang timbul dari penerapan
Net Adjustment arising from adoption of Statement
Pernyataan Standar Akuntansi Keuangan
("PSAK") No. 24 (Revisi 2013), "Imbalan Kerja"
of Financial Accounting Standard ("PSAK") No. 24
2s,4,24
(5.348)
362
(4.986)
(88)
(5.074)
Saldo pada tanggal 1 Januari 2014
Setelah penyajian kembali
855.968
117.217
146.834
(37.692)
(55.233)
Rugi periode berjalan
4
-
-
-
(114.729)
-
4
-
-
-
(4.206)
9.105
(118.935)
9.105
Total rugi komprehensif periode berjalan
(Revised 2013), "Employee Benefits"
Balance as of January 1, 2014
4
Penghasilan komprehensif lain
Dividen tunai kepada kepentingan nonpengendali
Balance as of January 1, 2014
4
-
-
-
1c,25
-
-
-
-
-
28
-
-
-
-
1.027.094
(114.729)
4.899
(109.830)
-
19.885
(5.087)
120
1.046.979
(119.816)
5.019
as restated
Loss for the period
Other comprehensive income
(4.967)
(114.797)
Total comprehensive loss for the period
(8)
(8)
Cash dividends to non-controlling interests
Opsi kepemilikan saham oleh manajemen
Yang telah Vested
(140)
(140)
-
(140)
Setoran modal dari kepentingan
nonpengendali
1c, 25
-
-
-
855.968
117.077
146.834
(151.279)
855.968
116.263
146.834
(182.159)
-
-
148
148
(46.490)
922.110
14.998
937.109
(58.141)
878.765
13.103
891.868
-
Saldo pada tanggal 30 September 2014
Saldo pada tanggal 31 Desember 2014
Penyesuaian neto yang timbul dari penerapan
(unaudited)
Balance as of December 31, 2014
Net Adjustment arising from adoption of Statement
Pernyataan Standar Akuntansi Keuangan
of Financial Accounting Standard ("PSAK") No. 24
2s,4,24
(5.782)
(49)
(187.941)
(58.190)
(5.831)
(104)
(5.935)
Saldo pada tanggal 31 Desember 2014
Setelah penyajian kembali
interests
Balance as of September 30, 2014
(tidak diaudit)
("PSAK") No. 24 (Revisi 2013), "Imbalan Kerja"
Vesting of management stock option
Capital contribution from non-controlling
(Revised 2013), "Employee Benefits"
Balance as of December 31, 2014
4
855.968
116.263
146.834
(160.239)
872.934
12.999
(160.239)
(1.742)
885.933
Rugi periode berjalan
-
-
-
Penghasilan komprehensif lain
-
-
-
1.094.168
(23.079)
1.071.089
(181)
1.070.908
Other comprehensive income
Total laba komprehensif periode berjalan
-
-
-
933.929
(23.079)
910.851
(1.923)
908.928
Total comprehensive profit for the year
855.968
116.263
146.834
745.988
(81.269)
1.783.785
-
(161.980)
as restated
Saldo pada tanggal 30 September 2015
(tidak diaudit)
Loss for the period
Balance as of September 30, 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
11.076
1.794.862
(unaudited)
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
4
The original consolidated financial statements included herein are in
the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan Yang Berakhir pada Tanggal
30 September 2015
(Disajikan dalam ribuan Dolar AS,
kecuali dinyatakan lain)
PT KRAKATAU STEEL (PERSERO) Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS
Nine-Month Period Ended September 30, 2015
(Expressed in thousands of US Dollar,
unless otherwise stated)
30 Sept. 2015/
(Tidak Diaudit)/
Sept. 30, 2015
Unaudited
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Penerimaan dari tagihan pajak
Penerimaan dari pendapatan bunga
Pembayaran kepada pemasok
Pembayaran beban usaha
dan lainnya
Pembayaran kepada karyawan
Pembayaran untuk pajak
Pembayaran untuk beban bunga
dan beban bank
Kas neto yang digunakan untuk
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penarikan (penempatan) investasi
jangka pendek
Penarikan (penempatan) kas dan deposito
berjangka yang dibatasi penggunaannya
Penerimaan dividen kas
Penambahan penyertaan pada saham
Penambahan aset tetap
Penerimaan dari pelepasan
entitas asosiasi
Kas neto yang digunakan untuk
aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan bank Jangka Pendek, neto
Penerimaan Pinjaman Jangka Panjang
Pembayaran Pinjaman Jangka Panjang
Pembayaran untuk beban bunga
Kas neto yang diperoleh dari
aktivitas pendanaan
KENAIKAN (PENURUNAN) NETO
KAS DAN SETARA KAS
KAS DAN SETARA KAS AWAL
TAHUN
Dampak perubahan selisih kurs
KAS DAN SETARA KAS AKHIR
PERIODE
Catatan/
Notes
30 Sept. 2014/
(Tidak Diaudit)/
Sept. 30, 2014
Unaudited
1.033.132
15.970
4.033
(848.560)
1.510.695
25.482
3.590
(1.354.017)
(9.912)
(67.139)
(108.204)
(19.249)
(79.293)
(164.844)
(19.429)
(9.643)
(108)
(87.278)
(39.720)
16.666
360
(14.760)
(185.339)
447
(12.200)
(6.556)
21
(29.431)
(125.806)
13
13
13
-
(222.346)
(173.972)
CASH FLOWS FROM OPERATING
ACTIVITIES
Receipts from customers
Receipts from claims for tax refund
Receipts from interest income
Payments to suppliers
Payments for operating expenses
and others
Payments to employees
Payments for taxes
Payments for interest and bank
charges
Net cash used in
operating activities
CASH FLOWS FROM INVESTING
ACTIVITIES
Withdrawal (placement) of short-term
investments
Witdrawal of restricted
cash and time deposits
Receipts of cash dividends
Additional investments in shares of stock
Purchase of fixed assets
Proceeds from disposal of
Association entity
Net cash used in investing
activities
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from Short-term
Proceeds from Long-term loans
Repayments of Long-term loans
Payments for interest
Net cash provided by financing
activities
110.818
63.539
(25.655)
(43.267)
243.867
102.722
(18.977)
(35.118)
105.435
292.493
(117.019)
31.243
INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
236.689
190.232
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
(5.037)
114.633
(3.262)
5
218.214
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Effect on foreign changes rate changes
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
5
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM
1.
GENERAL
a. The Company’s Establishment
a. Pendirian Perusahaan
PT Krakatau Steel (Persero) Tbk (“Perusahaan”)
didirikan di Republik Indonesia pada tanggal
27 Oktober 1971 berdasarkan Akta Notaris
No. 34 dari Notaris Tan Thong Kie, S.H..
Perusahaan didirikan untuk mengambil alih
proyek pabrik baja Trikora. Akta pendirian
tersebut telah disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusannya
No. J.A.5/224/4 tanggal 31 Desember 1971 dan
diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 44 tanggal 8 Februari
1972, Tambahan No. 19.
PT Krakatau Steel (Persero) Tbk (the
“Company”) was established in the Republic of
Indonesia based on the Notarial Deed No. 34 of
Tan Thong Kie, S.H., dated October 27, 1971 to
take over the Trikora steel plant project.
The deed of establishment was approved by
the Ministry of Justice of the Republic of
Indonesia in its Decision Letter No. J.A.5/224/4
dated December 31, 1971 and was published in
the State Gazette of the Republic of Indonesia
No. 44 dated February 8, 1972, Supplement
No. 19.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan, yang terakhir dengan
Akta Notaris No. 51 tanggal 27 April 2015 dari
Jose Dima Satria, S.H., M.Kn., yang mengatur,
antara lain, perubahan susunan Dewan
Komisaris dan Direksi Perusahaan. Akta
perubahan ini telah dilaporkan dan diterima oleh
Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat Penerimaan
No. AHU-AH.01.03-0931523 dan No. AHUAH.01.03-0931524
yang
masing-masing
bertanggal 12 Mei 2015.
The Company’s Articles of Association have
been amended several times, most recently by
Notarial Deed No. 51 dated April 27, 2015 of
Jose Dima Satria, S.H., M.Kn., concerning,
among others, the change in the Company’s
Boards of Commissioners and Directors.
The amendment deed was reported to and
accepted by the Ministry of Laws and Human
Rights of the Republic of Indonesia in its
Acknowledgement Letter No. AHU-AH.01.030931523 and No. AHU-AH.01.03-0931524 each
dated May 12, 2015.
Tujuan Perusahaan adalah melaksanakan dan
menunjang berbagai kebijakan dan program
pembangunan Pemerintah di bidang ekonomi,
khususnya dalam industri baja.
The Company‘s objective is to implement and
support the various policies and programs of the
Government for economic development,
especially with respect to the steel industry.
Sesuai dengan Pasal 3 Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan terutama meliputi bidang produksi,
perdagangan dan pemberian jasa. Ruang
lingkup kegiatan Perusahaan saat ini meliputi,
antara lain:
In accordance with Article 3 of the Company’s
Articles of Association, the scope of its activities
mainly comprises production, trading and
rendering of services. Currently, the Company is
engaged in, among others:
(i)
(i)
Industri baja terpadu, yang memproduksi
besi spons, slab baja, billet baja, baja
lembaran panas, baja lembaran dingin, dan
batang kawat.
(ii) Perdagangan, yang meliputi kegiatan
pemasaran, distribusi dan keagenan, baik
dalam maupun luar negeri.
(iii) Pemberian jasa seperti jasa rekayasa dan
konstruksi, pemeliharaan mesin, konsultasi
teknis maupun penyediaan sarana dan
prasarana yang menunjang kegiatan usaha
Perusahaan.
(ii)
Integrated steel industry, which produces
sponge iron, slabs, billets, hot rolled coils,
cold rolled coils, and wire rods.
Trading activities, comprising marketing,
distribution and agency work, both in the
domestic and international markets.
(iii) Services, such as engineering and
construction,
machine
maintenance,
technical consultancy and provision of
infrastructure to support the activities of the
Company.
6
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
a. The Company’s Establishment (continued)
a. Pendirian Perusahaan (lanjutan)
(iv) Kegiatan
usaha
penunjang
seperti
pergudangan,
perbengkelan,
properti,
pelabuhan, pendidikan dan pelatihan,
limbah produk dan limbah industri,
pembangkit listrik, pengelolaan air, dan
jasa teknologi informasi.
(iv) Supporting activites such as warehousing,
workshop,
property,
port
services,
education and training, waste and
industrial product, power plant, water
treatment, and information technology
services.
Perusahaan dan pabriknya berlokasi di Cilegon,
Banten.
Perusahaan
memulai
operasi
komersialnya pada tahun 1971. Perusahaan
memiliki fasilitas produksi dengan kapasitas
produksi baja kasar (crude steel) sebesar
2.450.000 metrik ton (tidak diaudit) per tahun
dan kapasitas produksi baja jadi (finished steel
products) sebesar 2.850.000 juta metrik ton
(tidak diaudit) per tahun. Perusahaan sedang
membangun komplek pabrik Blast Furnace yang
akan memproduksi 1.200.000 metrik ton (tidak
diaudit) hot metal dan pig iron per tahun
(Catatan 14).
The Company and its production facilities are
located in Cilegon, Banten. The Company
started its commercial operations in 1971.
The Company’s production facilities have
a production capacity of 2,450,000 metric tons
(unaudited) of crude steel per year and
2,850,000 metric tons (unaudited) of finished
steel products per year. The Company is
constructing a Blast Furnace complex which will
produce 1,200,000 metric tons (unaudited) per
year of hot metal and pig iron (Note 14).
Kantor pusat Perusahaan berkedudukan di
Jalan lndustri No. 5, Cilegon.
The Company’s head office is located at Jalan
Industri No. 5, Cilegon.
Perusahaan dimiliki oleh Pemerintah Republik
Indonesia selaku pemegang saham mayoritas.
The Company is majorily owned by the
Government of the Republic of Indonesia.
b. The Company’s Public Offering
b. Penawaran Umum Efek Perusahaan
On October 29, 2010, the Company obtained
the effective statement from the Capital Market
and Financial Institution Supervisory Agency
(“Bapepam-LK”), currently as Financial Services
Authority (“OJK”), No. S-9769/BL/2010 to
conduct public offering of its 3,155,000,000 new
shares with nominal value of Rp500 (full
amount) per share at a price of Rp850 (full
amount) per share. The Company’s shares
were listed on the Indonesia Stock Exchange on
November 10, 2010 (Note 26).
Pada tanggal 29 Oktober 2010, Perusahaan
memperoleh pernyataan efektif dari Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (“Bapepam-LK”), sekarang Otoritas
Jasa Keuangan (“OJK”), No. S-9769/BL/2010
untuk melakukan penawaran umum saham
kepada masyarakat sebanyak 3.155.000.000
saham baru dengan nilai nominal Rp500 (angka
penuh) per saham dengan harga Rp850 (angka
penuh) per saham. Saham Perusahaan telah
dicatatkan di Bursa Efek Indonesia pada tanggal
10 November 2010 (Catatan 26).
c. Struktur Entitas Anak dan Entitas Asosiasi
c. The Subsidiaries and Associates Structure
As of September 30, 2015 and December 31,
2014, the percentage of ownership of the
Company, either directly or indirectly, and total
assets of the Subsidiaries are as follows:
Pada tanggal 30 September 2015 dan 31
Desember 2014, persentase kepemilikan
Perusahaan, baik secara langsung maupun
tidak langsung, dan total aset Entitas Anak
adalah sebagai berikut:
7
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
c. Struktur Entitas Anakdan Entitas Asosiasi
(lanjutan)
GENERAL (continued)
c. The Subsidiariesand Associates Structure
(continued)
Total aset sebelum
eliminasi/
Total assets before
elimination
Entitas Anak dan kegiatan usaha/
Subsidiaries and business activities
Kedudukan dan
tahun usaha
komersial dimulai/
Domicile and year
of commercial
operations started
PT Krakatau Wajatama ("PT KWT")
dan Entitas Anaknya/ and its Subsidiary
(PT Krakatau Wajatama Osaka Steel Marketing)
Manufaktur baja profil dan tulangan/
Reinforcing bars and steel wires production
Cilegon, 1992
100,00
100,00
87.263
110.428
PT Krakatau Daya Listrik ("PT KDL")
Distributor dan penghasil listrik/
Generation and distribution of electricity
Cilegon, 1996
100,00
100,00
239.288
181.881
PT KHI Pipe Industries ("PT KHIP")
Manufaktur pipa Baja/ Steel pipe production
Cilegon, 1973
100,00
100,00
165.426
165.447
PT Krakatau Industrial Estate Cilegon ("PT KIEC")
dan Entitas Anaknya/ and its Subsidiaries
Industri real estat dan perhotelan/
Real estate and hotels industry
Cilegon, 1982
100,00
100,00
113.019
60.642
PT Krakatau Engineering (“PT KE”)
dan Entitas Anaknya/and Its Subsidiaries
Rekayasa dan konstruksi/
Construction and engineering
Cilegon, 1988
100,00
100,00
195.183
213.068
PT Krakatau Bandar Samudera (“PT KBS”)
Jasa pengelolaan pelabuhan/Port services
provider
Cilegon, 1996
100,00
100,00
125.456
110.810
PT Krakatau Tirta Industri (“PT KTI”)
dan Entitas Anaknya/and Its Subsidiary
(PT Krakatau Daya Tirta)
Distributor dan pengolahan air/
Water treatment and distribution
Cilegon, 1996
100,00
100,00
51.630
35.668
PT Krakatau Medika (“PT KM”)
Jasa pelayanan kesehatan/
Medical services provider
Cilegon, 1996
97,55
97,55
24.126
11.918
PT Krakatau Information Technology (“PT KITech”)
Jasa teknologi komputer/Computer
technology provider
Cilegon, 1993
100,00
100,00
6.750
4.954
PT Meratus Jaya Iron & Steel (“PT MJIS”)
Manufaktur besi dan baja/Iron and steel production
Cilegon, 2012
66,00
66,00
132.604
134.811
PT Krakatau Nasional Resources (“PT KNR”)
Industri pengolahan hasil tambang/
Coal and mining industry
Cilegon, 2013
100,00
100,00
3.779
4.340
1.144.526
1.033.967
Persentase kepemilikan/
Percentage of ownership
2015
2014
2015
2014
1)
Total/ Total
1)
3,07% dimiliki oleh PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
dan PT Latinusa dimiliki oleh Perusahaan sebesar 20,10%
1)
8
3.07% is owned by PT Pelat Timah Nusantara Tbk (“PT Latinusa”)
and PT Latinusa is 20.10% owned by the Company
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
PT KIEC memiliki saham pada PT Rakata
Realtindo (“PT RR”), dahulu PT Laksana Maju
Jaya, dengan persentase kepemilikan sebesar
99,99%. PT RR bergerak dalam bidang real
estat dan memulai operasi komersialnya pada
tahun 2001.
PT KIEC owns shares of PT Rakata Realtindo
(“PT RR”), formerly PT Laksana Maju Jaya, with
the percentage of ownership of 99.99%. PT RR
is engaged in the business of real estate and
commenced its commercial operations in 2001.
PT Krakatau Daya Tirta (“PT KDT”) didirikan
dengan tujuan untuk mengambil alih kegiatan
usaha air minum merek Quelle yang sebelumnya
merupakan unit usaha PT KDL dengan
komposisi kepemilikan sebesar 99,98% oleh
PT KTI dan 0,02% oleh PT KDL.
PT Krakatau Daya Tirta (“PT KDT”) was
established with the objective to take over
Quelle mineral water business which was
previously a business unit of PT KDL with share
composition of 99.98% owned by PT KTI and
0.02% owned by PT KDL.
Perusahaan bekerjasama dengan PT Aneka
Tambang (Persero) Tbk (“PT Antam”) mendirikan
PT MJIS pada tanggal 9 Juni 2008 dengan
persentase kepemilikan adalah 66% oleh
Perusahaan dan 34% oleh PT Antam. PT MJIS
bergerak dalam bidang produksi besi dan baja,
perdagangan dan jasa yang berkaitan dengan
besi dan baja dan berkedudukan di Jakarta.
PT MJIS memulai operasi komersialnya pada
bulan November 2012.
The Company together with PT Aneka
Tambang
(Persero)
Tbk
(“PT Antam”)
established PT MJIS on June 9, 2008 with the
percentage of ownership of 66% for the
Company and 34% for PT Antam. PT MJIS is
engaged in iron and steel production, trading
and services related to iron and steel products
and is located in Jakarta. PT MJIS commenced
its commercial operations in November 2012.
Pada
tanggal
17 Januari
2013,
PT KE
mengakuisisi seluruh saham PT KHIP yang
dimiliki oleh PT Kertas Basuki Rachmat
Indonesia Tbk.
On January 17, 2013, PT KE acquired all
shares of PT KHIP owned by PT Kertas Basuki
Rachmat Indonesia Tbk.
Pada tanggal 22 Februari 2013, PT KE
mendirikan PT Krakatau Konsultan (“PT KK”)
dengan
persentase
kepemilikan
sebesar
99,99%. PT KK bergerak dalam bidang jasa
konsultasi.
On February 22, 2013, PT KE established
PT Krakatau Konsultan (“PT KK”) with the
percentage of ownership of 99.99%. PT KK is
engaged in consulting services.
Pada tanggal 17 Juni 2013, PT KE dan PT KK
mendirikan PT Krakatau Perbengkelan dan
Perawatan (“PT KPDP”) dengan persentase
kepemilikan sebesar 99% untuk PT KE dan 1%
untuk PT KK. PT KPDP bergerak dalam bidang
perbengkelan, jasa dan perindustrian.
On June 17, 2013, PT KE and PT KK
established PT Krakatau Perbengkelan dan
Perawatan (“PT KPDP”) with the percentage of
ownership of 99% for PT KE and 1% for PT KK.
PT KPDP is engaged in workshop, services and
industry.
Pada tanggal 20 Desember 2013, PT KIEC dan
Golden Lime Public Company Limited (“GLPCL”)
mendirikan PT Krakatau Golden Lime (“PT KGL”)
yang akan mengoperasikan pabrik kapur bakar
dengan kapasitas produksi sebesar 148.500 ton
(tidak diaudit) per tahun. Persentase kepemilikan
PT KIEC adalah 90% dan GLPCL adalah 10%.
Berdasarkan Keputusan Pemegang Saham
PT KGL No. 03/PS-KGL/KPTS/2015, yang
menyatakan penghentian kegiatan operasi
Perusahaan sejak tanggal 1 Mei 2015.
On December 20, 2013, PT KIEC and Golden
Lime Public Company Limited (“GLPCL”)
established PT Krakatau Golden Lime
(“PT KGL”) which will operate the Burnt Lime
plant
with
a
production
capacity
of
approximately 148,500 tons (unaudited) per
year. The percentage of ownership of PT KIEC
and GLPCL are 90% and 10%, respectively.
Based on the Shareholders Resolution PT KGL
No. 03/PS-KGL/KPTS/2015, which state the
suspension of Company’s operating activities
since May 1, 2015.
9
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
1. UMUM (lanjutan)
1. GENERAL (continued)
c. Struktur Entitas Anak dan Entitas Asosiasi
(lanjutan)
c. The Subsidiaries and Associates Structure
(continued)
Pada tanggal 15 Oktober 2014, PT KWT dan
PT Krakatau
Osaka
Steel
(“PT
KOS”)
mendirikan PT Krakatau Wajatama Osaka Steel
Marketing (“PT KWOSM”) dengan persentase
kepemilikan sebesar 67% untuk PT KWT dan
33% untuk PT KOS. PT KWOSM bergerak
dalam bidang pemasaran dan penjualan produk
yang diproduksi oleh PT KWT dan PT KOS.
Sampai dengan tanggal 30 September 2015,
PT KWOSM belum beroperasi komersial.
On October 15, 2014, PT KWT and PT
Krakatau Osaka Steel (“PT KOS”) established
PT Krakatau Wajatama Osaka Steel Marketing
(“PT KWOSM”) with percentage of ownership of
67% for PT KWT and 33% for PT KOS.
PT KWOSM is engaged in marketing and sales
of products produced by PT KWT and PT KOS.
Up to September 30, 2015, PT KWOSM has not
yet started its commercial operations.
Informasi mengenai Entitas Asosiasi yang
dimiliki oleh Perusahaan dan Entitas Anaknya
(secara
bersama-sama
disebut
sebagai
“Kelompok Usaha”) pada tanggal-tanggal 30
September 2015 dan 31 Desember 2014 adalah
sebagai berikut:
Information about Associates owned by the
Company and its Subsidiaries (collectively
referred to as the “Group”) as of September 30,
2015 and December 31, 2014 are as follows:
Entitas Asosiasi/Associates
PT Krakatau Posco (“PT KP”)
Kedudukan dan
tahun usaha
komersial dimulai/
Domicile and year
of commercial
operations started
Cilegon, 2014
PT Pelat Timah Nusantara Tbk
(“PT Latinusa”)
Cilegon, 1986
PT Kerismas Witikco Makmur
(“PT Kerismas”)
Jakarta, 1980
PT Krakatau Prima Dharma Sentana
(“PT KPDS”)
Cilegon, 1987
PT Krakatau Daedong Machinery
(“PT KDM”)
Cilegon, 2013
PT Krakatau Posco Chemtech
Calcination (“PT KPCC”)
Cilegon, 2014
PT Krakatau Pos-Chem Dong-suh
Chemical (“PT KPDC”)
Cilegon, 2014
PT Krakatau Argo Logistic (“PT KAL”)
Cilegon, 2014
PT Indo Japan Steel Center (“PT IJSC”)
PT Krakatau Osaka Steel (“PT KOS”)
Cilegon, 2014
Cilegon, -
Persentase kepemilikan/
Percentage of ownership
Kegiatan usaha/Business activities
2015
2014
Manufaktur besi dan baja/
Iron and steel production
30,00
Manufaktur baja berlapis timah/
Tin plate steel production
20,10
20,10
Manufaktur seng/
Zinc production
29,31
29,31
Manufaktur alumunium/
Aluminium production
25,00
25,00
Jasa reparasi mesin/
Machine repairment
30,00
30,00
Manufaktur kapur/
Lime calcining production
20,00
20,00
Manufaktur limbah batu bara/
Distilled Coal Tar production
30,00
30,00
Jasa transportasi/
Transportation service
48,00
Manufaktur baja plat dan lembaran/
Plate and rolled steel production
20,00
20,00
Manufaktur baja profil dan tulangan/
Section and reinforcing bars production
20,00
20,00
30,00
48,00
PT Krakatau Nippon Steel Sumikin
(“PT KNSS”)
Cilegon, -
Manufaktur baja galvanized dan annealing/
Galvanized and annealed steel production
20,00
20,00
PT Krakatau Samator
Cilegon, -
Perdagangan, pembangunan dan jasa/
Trade, development and services
24,00
24,00
Manufaktur slag powder/
Slag powder production
50,00
50,00
Cilegon, 2013
Jasa pengolahan air limbah/
Water treatment service
33,00
33,00
Cilegon, -
Manufaktur beton pracetak/
Precast concrete production
30,00
30,00
PT Krakatau Semen Indonesia (“PT KSI”)
PT Krakatau Blue Water (“PT KBW”)
PT Wijaya Karya Krakatau Beton
(“PT WKKB”)
Cilegon, 2014
10
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
1.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
UMUM (lanjutan)
1.
d. Dewan Komisaris, Direksi dan Karyawan
GENERAL (continued)
d. Boards of Commissioners, Directors and
Employees
The Boards of Commissioners and Directors of
the Company as of September 30, 2015 and
December 31, 2014, are as follows:
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 30 September 2015
dan 31 Desember 2014 adalah sebagai berikut:
30 September 2015 /
September 30, 2015
31 Desember 2014/
December 31, 2014
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris
Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Achmad Sofjan Ruky
Binsar H. Simanjuntak
Tubagus Farich Nahril
Roy Maningkas
Harjanto
Hilmar Farid
-
Zacky Anwar
Binsar H. Simanjuntak
Tubagus Farich Nahril
Budi Darmadi
Mochammad Imron Zubaidy
Achmad Sofjan Ruky
Dewan Direksi
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Sukandar
Hilman Hasyim
Imam Purwanto
Anggiasari
Dadang Danusiri
Ogi Rulino
-
Irvan Kamal Hakim
Hilman Hasyim
Imam Purwanto
Sukandar
Dadang Danusiri
Yerry
Widodo Setiadharmaji
Susunan Komite
sebagai berikut:
Audit
Perusahaan
The members of the
Committee are as follows:
adalah
30 September 2015 /
September 30, 2015
Ketua
Wakil Ketua
Anggota
Anggota
Hilmar Farid
Wali Akbar
Rinto Tri Hasworo
Board of Commissioners
President Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Board of Directors
President Director
Director
Director
Director
Director
Director
Director
Company’s
Audit
31 Desember 2014/
December 31, 2014
Achmad Sofjan Ruky
Binsar H. Simanjuntak
Iskariman Supardjo
Welly Mohammad Saleh
Chairman
Vice Chairman
Member
Member
Personil manajemen kunci Perusahaan dan
Entitas Anaknya meliputi anggota komisaris dan
direksi Perusahaan dan Entitas Anak.
The key management personnel of the
Company and its Subsidiaries comprises of the
members of directors and commissioners of the
Company and Subsidiaries.
Pada tanggal 30 September 2015 dan 31
Desember 2014, Kelompok Usaha memiliki
karyawan tetap masing-masing sebanyak 7.345
orang dan 6.739 orang (tidak diaudit).
As of September 30, 2015 and December 31,
2014. the Group has 7,345 and 6,739
permanent
employees
(unaudited),
respectively.
e. Penyelesaian
Konsolidasian
Laporan
Keuangan
e. Completion of the Consolidated Financial
Statements
Laporan keuangan konsolidasian ini telah
diselesaikan dan disetujui untuk diterbitkan oleh
Direksi Perusahaan pada tanggal 13 Oktober
2015.
The accompanying consolidated financial
statements were completed and authorized for
issue by the Company’s Directors on
October 13, 2015.
11
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
2.
IKHTISAR
PENTING
KEBIJAKAN
a. Dasar
Penyajian
Konsolidasian
AKUNTANSI
Laporan
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Keuangan
a. Basis of Preparation of the Consolidated
Financial Statements
Laporan keuangan konsolidasian interim telah
disusun sesuai dengan Standar Akuntansi
Keuangan di Indonesia (“SAK”), yang mencakup
Pernyataan dan Interpretasi yang dikeluarkan
oleh Dewan Standar Akuntansi Keuangan
Ikatan Akuntan Indonesia (“DSAK”) dan
Peraturan-peraturan serta Pedoman Penyajian
dan Pengungkapan Laporan Keuangan yang
diterbitkan oleh Otoritas Jasa Keuangan
(“OJK”).
The interim consolidated financial statements
have been prepared in accordance with
Indonesian Financial Accounting Standards
(“SAK”), which comprise the Statements and
Interpretations issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and the
Regulations and the Guidelines on Financial
Statement Presentation and Disclosures issued
by Financial Services Authority (“OJK”).
Efektif tanggal 1 Juli 2015, Kelompok Usaha
menerapkan dengan Pernyataan Standar
Akuntansi Keuangan (“PSAK”) No. 1 (Revisi
2013), “Penyajian Laporan Keuangan”. PSAK ini
mengubah penyajian kelompok pos-pos dalam
Penghasilan Komprehensif Lain. Pos-pos yang
akan direklasifikasi ke laba rugi disajikan terpisah
dari pos-pos yang tidak akan direklasifikasi ke
laba rugi. Penerapan PSAK ini hanya
mempengaruhi penyajian dan tidak berpengaruh
terhadap posisi keuangan dan kinerja keuangan
Kelompok Usaha.
Effective July 1, 2015, the interim consolidated
financial
statements are
prepared
in
accordance with the Statement of Financial
Accounting Standards (“PSAK”)
No. 1
(Revised 2013), “Presentation of Financial
Statements”. This PSAK changes the grouping
of items presented in Other Comprehensive
Income. Items that could be reclassified to profit
or loss would be presented separately from
items that will never be reclassified. The
adoption of this PSAK affect presentation only
and have no impact on the Group’s financial
position or performance.
PSAK revisian ini menjelaskan bahwa laporan
posisi keuangan ketiga pada awal periode
komparatif (dalam hal ini tanggal 1 Januari 2014
untuk Kelompok Usaha), disajikan sebagi akibat
penyajian retrospektif atau reklasifikasi pos-pos
dalam laporan keuangan tidak perlu menyajikan
catatan yang terkait dengan laporan posisi
keuangan awal periode sebelumnya. Dengan
demikian, Kelompok Usaha tidak menyajikan
informasi komparatif terkait dengan laporan
posisi keuangan periode awal tanggal 1 Januari
2014.
This revised PSAK clarify that the third
statement of financial position as of the
beginnig period of comparative period (as of
January 1, 2014 in the case of the Group),
presented as a result of retrospective
restatement or reclassification of items in
financial statements does not have to be
accompanied by comparative information in the
related notes. As a result, the Group has not
included comparative information in respect of
the opening statement of financial position as at
January 1, 2014.
12
The original separate financial statements as supplementary
information included herein is in the Indonesian language.
PT KRAKATAU STEEL (PERSERO) Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2015
(Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain)
2.
PT KRAKATAU STEEL (PERSERO) Tbk
and Its Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2015
(Expressed in thousands of US Dollar and in
millionsof Rupiah, Unless Otherwise Stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
a. Dasar
Penyajian
Laporan
Konsolidasian (lanjutan)
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Keuangan
a. Basis of Preparation of the Consolidated
Financial Statements (continued)
Laporan
keuangan
interim
konsolidasian
menyajikan informasi komparatif terkait dengan
periode/tahun
sebelumnya.
Selanjutnya,
Kelompok Usaha menyajikan laporan posisi
keuangan konsolidasian pada awal periode
sebelumnya ketika terdapat penerapan suatu
kebijakan akuntansi secara retrospektif atau
membuat penyajian kembali, atau ketika
mereklasifikasi pos-pos laporan keuangan
konsolidasian.
Laporan
posisi
keuangan
konsolidasian tanggal 1 Januari 2014 disajikan
dalam laporan keuangan konsolidasian ini
sehubungan dengan penerapan kebijakan
akuntansi secara retrospektif sebagai mana yang
dijelaskan dalam Catatan 4.
The interim consolidated financial statements
provide comparative information in respect of
the previous period/year. In addition, the Group
presents an additional consolidated statement
of financial position at the beginning of the
earliest period presented when there is a
retrospective application of an accounting
policy, a retrospective restatement, or a
reclassification of items in consolidated financial
statements.
An
additional
consolidated
statement of financial position as at January 1,
2014 is presented in these interim consolidated
financial statements due to the retrospective
application of accounting policies as disclosed
in Note 4.
Laporan keuangan konsolidasian interim disusun
berdasarkan konsep akrual, kecuali untuk
laporan arus kas, dan dengan menggunakan
konsep biaya historis, kecuali untuk beberapa
akun tertentu yang diukur berdasarkan
pengukuran sebagaimana diuraikan dalam
kebijakan akuntansi masing-masing