LAPORAN KEUANGAN 31 MARET 2017
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA / AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 MARET 2017 (TIDAK DIAUDIT)
DAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT (TIDAK DIAUDIT)/
AS OF MARCH 31, 2017 (UNAUDITED)
AND FOR THE THREE MONTHS PERIOD THEN ENDED (UNAUDITED)
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
31 Maret 2017/
March 31, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
Aset
Assets
Aset Lancar
Kas dan setara kas
Investasi jangka pendek
Piutang
Usaha
Pihak ketiga - neto
Pihak berelasi
Lain-lain
Persediaan - neto
Ayam pembibit turunan - neto
Hewan ternak dalam pertumbuhan
Uang muka
Biaya dibayar di muka
Pajak Pertambahan Nilai
dibayar di muka
Bagian lancar sewa jangka panjang
dibayar di muka
Total Aset Lancar
Current Assets
1.910.214
870
2h,2i,2w,2aa,6
7
8
2w,36d
2i,35
2d,2w
2j,9
2k,10
2l,11
2.718.094
21.848
464.712
5.491.723
1.260.700
61.881
230.495
81.433
2.504.434
20.870
2m,12
2.187.133
128.882
521.381
5.109.719
1.227.729
83.533
143.677
57.296
4.904
2x,32
4.178
109.081
2m,2r
12.355.955
Cash and cash equivalents
Short-term investment
Accounts receivable
Trade
Third parties - net
Related parties
Others
Inventories - net
Breeding flocks - net
Growing flocks
Advances
Prepaid expenses
70.601
Prepaid Value Added Taxes
Current portion of long-term
prepaid rents
12.059.433
Total Current Assets
Aset Tidak Lancar
Non-current Assets
Uang muka pembelian aset tetap
Piutang pihak berelasi non-usaha
Aset pajak tangguhan
Aset keuangan tidak lancar
Aset tetap - neto
Tagihan pajak penghasilan
Sewa jangka panjang dibayar di muka
- setelah dikurangi bagian lancar
Goodwill
Aset takberwujud - neto
Aset tidak lancar lainnya
42.001
196.192
148.094
21.000
11.172.740
56.372
Total Aset Tidak Lancar
Total Aset
33.388
11.770
70.927
21.000
11.233.847
52.065
68.260
444.803
101.418
108.083
Advance for purchase of fixed asset
Due from related parties
Deferred tax assets
Non-current financial assets
Fixed asset - net
Claims for tax refund
Long-term prepaid rents - net of
current portion
Goodwill
Intangible assets - net
Other non-current assets
12.345.610
12.145.561
Total Non-current Assets
24.701.565
24.204.994
Total Assets
2i,35
2x,32
2d,2p,13
2o,2q,14
2x,32
54.528
444.803
95.379
114.501
2m,2r
2c,2e,4
2f,2s,2v,4
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 Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
31 Maret 2017/
March 31, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas
Liabilities
Liabilitas Jangka Pendek
Current Liabilties
Utang bank jangka pendek
Utang
Usaha
Pihak ketiga
Pihak berelasi
Lain-lain
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Uang muka pelanggan
Bagian lancar utang bank
jangka panjang
1.399.873
2w,15
1.400.000
1.546.593
146.663
470.743
167.218
16
2w
2i,35
17
2w,18
1.114.310
152.636
460.274
157.713
Total Liabilitas Jangka Pendek
5.389.405
35.335
668.946
17.261
2u
2x,32
5.558
676.825
19.122
936.773
2o,2w,19
763.819
Short-term bank loans
Accounts payable
Trade
Third parties
Related parties
Others
Accrued expenses
Short-term employee
benefit liabilities
Taxes payable
Advances from customers
Current portion of long-term
bank loans
4.750.257
Total Current Liabilities
Liabilitas Jangka Panjang
Non-current Liabilities
Utang pihak berelasi non-usaha
Liabilitas pajak tangguhan
Liabilitas imbalan kerja
jangka panjang
Utang bank jangka panjang setelah dikurangi bagian lancar
332.998
93.876
2i,35
2x,32
244.714
90.938
3.576.044
4.446.082
Due to related parties
Deferred tax liabilities
Long-term employee
benefit liabilities
Long-term bank loans - net of
current portion
526.310
2u,33
515.760
Total Liabilitas Jangka Panjang
4.529.228
5.297.494
Total Non-current Liabilities
Total Liabilitas
9.918.633
10.047.751
Total Liabilities
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 Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
31 Maret 2017/
March 31, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
Ekuitas
Equity
Ekuitas yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Modal saham - nilai nominal
Rp10 (Rupiah penuh) per saham
Modal dasar 40.000.000.000 saham
Modal ditempatkan dan disetor
penuh - 16.398.000.000 saham
Tambahan modal disetor
Komponen lainnya dari ekuitas
Ekuitas merging bisnis
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
33.000
14.592.028
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
14.763.899
Kepentingan Non-pengendali
163.980
(43.385)
18.276
-
21
2e,2i,22
32
23
19.033
2e,20
33.000
13.966.362
Equity Attributable
to Owners
of the Parent
Share capital - Rp10 (full amount)
par value per share
Authorized 40,000,000,000 shares
Issued and fully paid 16,398,000,000 shares
Additional paid-in-capital
Other component equity
Equity on merging business
Retained earnings
Appropriated
Unappropriated
14.137.991
Equity Attributable
to Owners of the Parent
163.980
(43.385)
18.034
-
19.252
Non-controlling Interests
Total Ekuitas
14.782.932
14.157.243
Total Equity
Total Liabilitas dan Ekuitas
24.701.565
24.204.994
Total Liabilities and Equity
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
3
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Periode yang Berakhir pada Tanggal 31 Maret/
Period Ended March 31,
Catatan/
Notes
2017
Penjualan - neto
Beban pokok penjualan
Laba bruto
Beban penjualan
Beban umum dan administrasi
Penghasilan operasi lain
Beban operasi lain
Laba usaha
Laba selisih kurs
Penghasilan keuangan
Beban keuangan
Laba sebelum pajak penghasilan
Beban pajak penghasilan - neto
Laba periode berjalan
setelah penyesuaian laba
merging bisnis
12.013.565
2i,2t,24,37
9.008.336
(10.595.267)
2i,2t,25
(7.586.195)
1.418.298
2t,2u,26
2i,2t,2u,27
2i2t,28
2i,2t,2u,29
849.249
(182.528)
(262.471)
12.170
(31.482)
957.830
2w
2t,30
2t,31
23.010
17.153
(134.429)
754.983
2x,32
(129.536)
625.447
2e
625.447
Sales - net
Cost of goods sold
Gross profit
Selling expenses
General and administrative expenses
Other operating income
Other operating expenses
Operating profit
152.059
9.989
(189.332)
Gain on foreign exchange
Finance income
Finance costs
930.546
Profit before income tax
(153.035)
Income tax expense - net
777.511
Profit for the period after
merging business' income
adjustment
(12.728)
Effect of adjustment of profit
from merging business
764.783
Profit for the priod
-
-
Other comprehensive income
Item that will not be reclassified
to profit or loss:
Re-measurement of employee
benefits liabilities - net of tax
625.447
764.783
Total comprehensive income
for the period
Penghasilan komprehensif lain
Pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali atas liabilitas
imbalan kerja - neto pajak
Total penghasilan komprehensif
periode berjalan
1.422.141
(246.780)
(299.279)
10.468
(33.458)
Efek penyesuaian laba
dari merging bisnis
Laba periode berjalan
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2016
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.
4
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME (continued)
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Periode yang Berakhir pada Tanggal 31 Maret/
Period Ended March 31,
Catatan/
Notes
2017
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2016
Laba periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
625.666
(219)
762.439
2.344
Profit for the period
attributable to:
Owners of the parent
Non-controlling interests
Total
625.447
764.783
Total
762.439
2.344
Total comprehensive income
for the period
attributable to:
Owners of the parent
Non-controlling interests
764.783
Total
46
Basic earnings per share
attributable to the owners
of the parent
Total penghasilan komprehensif
periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
625.666
(219)
Total
625.447
Laba per saham dasar yang dapat
diatribusikan kepada pemilik
entitas induk
20
2y,34
38
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.
5
The original consolidated financial statements included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the Three Months Period Ended March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent
Catatan/
Note
Saldo tanggal 31 Desember 2016/
1 Januari 2017
163.980
Laba periode berjalan
Pengampunan pajak
Saldo tanggal 31 Maret 2017
Modal saham ditempatkan dan
disetor penuh/
Issued and
fully paid
share capital
2x,32
Tambahan
modal disetor/
Additional
paid-in capital
(43.385)
Komponen
lainnya dari
ekuitas/
Other
components of
equity
Saldo laba/Retained earnings
Telah ditentukan
penggunaannya/
Appropriated
Belum ditentukan
penggunaannya/
Unappropriated
Kepentingan
Non-pengendali/
Non-controlling
Interests
Subtotal/
Subtotal/
18.034
33.000
13.966.362
14.137.991
19.252
14.157.243
Balance as of December 31, 2016/
January 1, 2017
625.447
Profit for the period
-
-
-
-
625.666
625.666
-
-
242
-
-
242
-
242
Tax Amnesty
18.276
33.000
14.592.028
14.763.899
19.033
14.782.932
Balance as of March 31, 2017
163.980
(43.385)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian secara keseluruhan.
(219)
Total/
Total
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
6
The original consolidated financial statements included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the Three Months Period Ended March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent
Saldo laba/Retained earnings
Modal saham ditempatkan dan
disetor penuh/
Issued and
fully paid
share capital
Tambahan
modal disetor/
Additional
paid-in capital
163.980
121.175
225.235
33.000
12.228.973
12.772.363
14.300
12.786.663
Balance as of December 31, 2015/
January 1, 2016
Laba periode berjalan
-
-
-
-
762.439
762.439
2.344
764.783
Profit for the period
Efek penyesuaian laba merging bisnis
-
-
12.728
-
-
12.728
-
12.728
Effect of adjustment of
profit from merging business
163.980
121.175
237.963
33.000
12.991.412
13.547.530
16.644
13.564.174
Balance as of March 31, 2016
Catatan/
Note
Saldo tanggal 31 Desember 2015/
1 Januari 2016
Saldo tanggal 31 Maret 2016
Ekuitas
merging
bisnis/
Equity on
merging
business
Telah ditentukan
penggunaannya/
Appropriated
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian secara keseluruhan.
Belum ditentukan
penggunaannya/
Unappropriated
Subtotal/
Subtotal/
Kepentingan
Non-pengendali/
Non-controlling
Interests
Total/
Total
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
7
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode yang Berakhir
pada Tanggal 31 Maret/
Period Ended March 31,
(Disajikan Kembali Catatan 5/
As Restated Catatan/
Note 5)
Notes
2016
2017
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan tunai dari pelanggan
Pembayaran tunasi kepada pemasok
Pembayaran kepada karyawan
Pembayaran untuk beban usaha
Kas yang diperoleh dari aktivitas operasi
Penerimaan dari (pembayaran untuk):
Penghasilan keuangan
Pajak penghasilan
Beban keuangan
Kegiatan operasional lain
Kas Neto yang Diperoleh dari
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penurunan investasi jangka pendek
Penerimaan dari hasil penjualan
aset tetap
Uang muka pembelian aset tetap
Perolehan aset tetap
Perolehan aset keuangan tidak lancar
Kombinasi bisnis entitas
sepengendali
Kas Neto yang Digunakan untuk
Aktivitas Investasi
11.671.063
(10.160.762)
(467.738)
(363.016)
9.137.168
(7.828.018)
(391.679)
(80.391)
679.547
837.080
30
32
17.153
(172.739)
(137.601)
(169.625)
216.735
9.994
(73.301)
(189.481)
95.271
679.563
20.000
(111.064)
Cash provided by operating activities
Receipts from (payments for):
Finance income
Income taxes
Finance costs
Other operating activities
Net Cash Provided by
Operating Activities
(261.655)
CASH FLOWS FROM INVESTING
ACTIVITIES
Decrease in short-term investment
Proceeds from sale of fixed asset
fixed asset
Advance for purchase of fixed asset
Acquisitions of fixed aset
Acquisition of non-current
financial asset
Business combination of an
entity under common control
(419.678)
Net Cash Used in
Investing Activities
-
352
(8.884)
(122.532)
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments to employees
Payments for operating expenses
14
3.304
(25.904)
(131.923)
13
(3.500)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari:
Utang bank jangka pendek
Pembayaran untuk:
Utang bank jangka pendek
Utang bank jangka panjang
749.978
1.137.980
(750.045)
(697.691)
(1.625.260)
(168.648)
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from:
Short-term bank loans
Payments of:
Short-term bank loans
Long-term bank loan
Kas Neto yang Digunakan untuk
Aktivitas Pendanaan
(697.758)
(655.928)
Net Cash Used in
Financing Activities
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.
8
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
CASH FLOWS (continued)
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode yang Berakhir
pada Tanggal 31 Maret/
Period Ended March 31,
(Disajikan Kembali Catatan 5/
As Restated Catatan/
Note 5)
Notes
2016
2017
KENAIKAN NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
(592.087)
(2.133)
(396.043)
NET INCREASE IN
CASH AND CASH EQUIVALENTS
(4.654)
NET EFFECT OF CHANGES IN
EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
2.504.434
6
1.679.273
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
AKHIR PERIODE
1.910.214
6
1.278.576
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
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.
9
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM
a.
1.
Pendirian Perusahaan dan Informasi Umum
GENERAL
a.
Establishment of the Company and General
Information
PT Charoen
Pokphand
Indonesia
Tbk
(“Perusahaan”)
didirikan
di
Indonesia
berdasarkan Undang-undang Penanaman
Modal Asing No. 1 tahun 1967 berdasarkan
Akta Notaris Drs. Gde Ngurah Rai, S.H., No. 6
tanggal
7 Januari 1972.
Akta
pendirian
tersebut telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan
No. YA-5/197/21
tanggal
8 Juni 1973 dan telah diumumkan dalam
Berita Negara No. 65, Tambahan No. 573
tanggal 14 Agustus 1973. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, perubahan terakhir sehubungan
dengan persetujuan pemegang saham atas
perubahan
seluruh
Anggaran
Dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan (“OJK”)
sebagaimana disebutkan dalam Akta Notaris
Fathiah
Helmi, S.H.,
No. 94
tanggal
19 Juni 2015 sehubungan dengan perubahan
anggaran dasar. Perubahan Anggaran Dasar
terakhir ini telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan
No.
AHU-AH.01.03-0949604
tanggal 8 Juli 2015.
PT Charoen Pokphand Indonesia Tbk
(the “Company”) was established in Indonesia
within the framework of Foreign Investment
Law No. 1 year 1967 based on Notarial Deed
No. 6 dated January 7, 1972 of Drs. Gde
Ngurah Rai, S.H., The Deed of Establishment
was approved by the Ministry of Justice of the
Republic Indonesia in its Decision Letter
No. YA-5/197/21 dated June 8, 1973 and was
published in Supplement No. 573 of State
Gazette No. 65 dated August 14, 1973. The
Company’s Articles of Association has been
amended
several
times,
the
latest
amendments of which were in connection with
the shareholders’ approval of the amendments
of the Company’s Articles of Association to
comply with the Regulation of Financial
Services Authority (“Otoritas Jasa Keuangan”
or “OJK”) as stated in Notarial Deed No. 94
dated June 19, 2015 of Fathiah Helmi, S.H., in
relation to the changes of articles of
association. The latest amendments to the
Articles of Association were accepted by the
Ministry of Justice and Human Rights of
Republic of Indonesia in its Decision Letter No.
AHU-AH.01.03-0949604 dated July 8, 2015.
Kegiatan usaha Perusahaan sesuai dengan
Anggaran Dasar, meliputi industri makanan
ternak, pembibitan dan budidaya ayam ras
serta pengolahannya, industri pengolahan
makanan, pengawetan daging ayam dan sapi
termasuk unit-unit cold storage, menjual
makanan ternak, daging ayam dan sapi,
bahan-bahan asal hewan di wilayah Republik
Indonesia, maupun ke luar negeri dengan
sejauh diizinkan berdasarkan peraturan
perundang-undangan yang berlaku.
The Company's business, according to the
Articles of Association, includes poultry feed,
breeding and cultivation of broiler together with
its processing, processed food, preservation of
chicken and beef including cold storage units,
selling poultry feed, chicken and beef, and
materials from animal sources within the
territory of Republic of Indonesia as well as
abroad to the extent that it is permitted under
the legislations that have been enacted.
Kantor pusat Perusahaan terletak di Jalan
Ancol VIII No. 1, Jakarta dengan cabangcabangnya di Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
dan Salatiga. Perusahaan mulai beroperasi
secara komersial sejak tahun 1972.
The Company’s head office is located at
Jalan Ancol VIII No. 1, Jakarta and its
branches in Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
and Salatiga. The Company started its
commercial operations in 1972.
Grand Tribute Corporation merupakan entitas
induk terakhir Kelompok Usaha.
Grand Tribute Corporation is the ultimate
parent of the Group.
10
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
b.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Penawaran Umum dan Aksi Korporasi yang
Mempengaruhi
Modal
Saham
yang
Ditempatkan dan Disetor Penuh
b.
Sejak
penawaran
saham
perdana,
Perusahaan telah melakukan beberapa
transaksi permodalan dengan rincian sebagai
berikut:
Tahun/
Year
1991
1994
1995
1997
1997
2000
2007
2007
2010
2010
Public Offering and Corporate Actions
Affecting Issued and Fully Paid Share
Capital
Since the Company’s initial public offering, the
Company has entered into several share
capital transactions as summarized below:
Keterangan/
Description
Penawaran umum perdana sebanyak 2.500.000
saham dengan nilai nominal sebesar Rp1.000
(Rupiah penuh) per saham dengan harga penawaran
Rp5.100/
Initial public offering of its 2,500,000 shares with par
value of Rp1,000 (full Rupiah) per share with the offering
price of Rp5,100
Konversi obligasi konversi Perusahaan sebesar
Rp25.000 menjadi 3.806.767 saham/
Conversion of the Company’s convertible bond of
Rp25,000 to 3,806,767 shares
Penawaran Umum Terbatas II dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering II with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp1.000
(Rupiah penuh) menjadi Rp500 (Rupiah penuh)/
Par value split of the Company’s share from Rp1,000
(full Rupiah) to Rp500 (full Rupiah)
Penerbitan saham bonus, setiap pemegang 4 saham
lama berhak untuk memperoleh 1 saham baru/
Issuance of bonus shares, whereby each
shareholder holding 4 old shares was entitled to
receive 1 new share
Pemecahan nilai nominal saham dari Rp500
(Rupiah penuh) menjadi Rp100 (Rupiah penuh)/
Par value split of the Company’s share from Rp500
(full Rupiah) to Rp100 (full Rupiah)
Penawaran Umum Terbatas III dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering III with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp100
(Rupiah penuh) menjadi Rp50 (Rupiah penuh)/
Par value split of the Company’s share from Rp100
(full Rupiah) to Rp50 (full Rupiah)
Pemecahan nilai nominal saham dari Rp50
(Rupiah penuh) menjadi Rp10 (Rupiah penuh)/
Par value split of the Company’s share from Rp50
(full Rupiah) to Rp10 (full Rupiah)
Penarikan kembali saham ditempatkan dan disetor
penuh sebanyak 24.807.040 saham/
Redemption of 24,807,040 issued and fully paid
shares
11
Total Saham
yang Beredar
Setelah Transaksi/
Outstanding
Shares After the
Transaction
52.500.000
56.306.767
112.613.534
225.227.068
281.533.835
1.407.669.175
1.642.280.704
3.284.561.408
16.422.807.040
16.398.000.000
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Seluruh saham Perusahaan yang ditempatkan
dan disetor penuh telah tercatat di Bursa Efek
Indonesia.
c.
All the Company’s issued and fully paid shares
are listed on the Indonesia Stock Exchange.
Karyawan, Direksi, Komisaris dan Komite
Audit
c.
Employees, Directors, Commissioners and
Audit Committee
Pada tanggal 31 Maret 2017 dan 31 Desember
2016, susunan Dewan Komisaris dan Direksi
Perusahaan ditetapkan berdasarkan hasil
Rapat Umum Pemegang Saham Tahunan
Perusahaan yang diaktakan oleh Fathiah
Helmi, S.H., No. 47 tanggal 15 Juni 2016.
As of Marcr 31, 2017 and Decbember 31,
2016, the members of the Company’s Boards
of Commissioners and Directors as appointed
at the Annual Shareholders’ General Meeting,
the minutes of which were notarized under
Deed No. 47 dated June 15, 2016 of Fathiah
Helmi, S.H.
Adapun susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Maret 2017 dan
31 Desember 2016 adalah sebagai berikut:
The Company’s Boards of Commissioners and
Directors as of March 31, 2017 and December
31, 2016 are as follows:
Dewan Komisaris
Presiden Komisaris:
Wakil Presiden Komisaris:
Komisaris Independen:
Dewan Direksi
Presiden Direktur:
Wakil Presiden Direktur /
Direktur Independen:
Wakil Presiden Direktur:
Direktur:
Hadi Gunawan Tjoe
Rusmin Ryadi
Herman Sugianto
Suparman Sastrodimedjo
Tjiu Thomas Effendy
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Pada tanggal 31 Maret 2017 dan 31 Desember
2016, susunan komite audit Perusahaan
adalah sebagai berikut:
Ketua
Anggota
Anggota
Anggota
Anggota
Board of Commissioners
President Commissioner:
Vice President Commissioners:
Independent Commissioners:
Board of Directors
President Director:
Vice President Director /
Independent Director:
Vice President Director:
Directors:
As of March 31, 2017 and December 31, 2016,
the members of the Company’s audit
committee are as follows:
Herman Sugianto
Suparman Sastrodimedjo
Harlan Budiono
Yustinus Eddy Tiono
Kong Djung Hin
12
Chairman
Member
Member
Member
Member
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
d.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Pembentukan komite audit Perusahaan telah
sesuai dengan peraturan BAPEPAM-LK
No. IX.1.5.
The establishment of the Company’s audit
committee is in compliance with BAPEPAM-LK
Rule No. IX.1.5.
Perusahaan dan entitas anak mempunyai
5.616 dan 5.312 orang karyawan tetap
masing-masing pada tanggal 31 Maret 2017
dan 2016.
The Company and subsidiaries had 5,616 and
5,312 permanent employees as of March 31,
2017 and 2016, respectively.
Manajemen Perusahaan bertanggung jawab
atas penyusunan dan penyajian laporan
keuangan
konsolidasian,
yang
telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
28 April 2017.
The management of the Company is
responsible
for
the
preparation
and
presentation of the consolidated financial
statements, which were completed and
authorized for issue by the Company’s
Directors dated on April 28, 2017.
Struktur Kelompok Usaha
d.
Laporan keuangan konsolidasian mencakup
akun-akun Perusahaan dan entitas anak
(selanjutnya secara kolektif disebut sebagai
“Kelompok Usaha”) dengan pemilikan saham
lebih dari 50% secara langsung dan tidak
langsung, sebagai berikut:
Entitas Anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Charoen Pokphand
Jaya Farm (“CPJF”)
PT Primafood International
(“PFI”)
PT Vista Grain (“VG”)1)
PT Poly Packaging
Industry (“PPI”)
PT Feprotama Pertiwi
(“FP”)
PT Agrico International
(“AI”)
PT Sarana Farmindo
Utama (“SFU”)
PT Singa Mas
Internasional (“SMInt”)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Perdagangan produk
makanan olahan/
Trading of processed
food
Produksi dan distribusi
makanan ternak/
Production and distribution
of poultry feed
Produksi kemasan plastik/
Production of plastic
packaging
Produksi dan distribusi
bahan baku pakan/
Production and distribution
of chicken feather meal
Perdagangan bahan baku/
Raw Material Trading
Induk Perusahaan/
Holding company
Industri air minum
dalam kemasan/
Beverage
Group Structure
The consolidated financial statements include
the accounts of the Company and subsidiaries
(collectively hereinafter referred to as “the
Group”), with share ownership of more than
50%, directly and indirectly, are as follows:
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
Jakarta
1972
1972
99,99
99,99
8.087.661
8.024.221
Jakarta
2000
2000
99,96
99,96
355.300
420.006
Lampung
a)
1980
99,92
99,92
9.813
10.546
Tangerang
2003
2003
99,98
99,98
97.068
92.500
Tangerang
1994
1992
99,32
99,32
41.920
38.631
Tangerang
2009
2008
99,99
99,99
306.885
295.006
Jakarta
2013
2013
99,99
99,99
4.114.831
3.528.570
Jakarta
2014
2012
99,47
99,47
470.687
486.139
13
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CPJF/
Indirect ownership
through CPJF
PT Centralavian Pertiwi
(“CAP”)
PT Satwa Utama Raya
(“SUR”)
PT Vista Agung Kencana
(“VAK”)
PT Istana Satwa Borneo
(“ISB”)
PT Cipta Khatulistiwa
Mandiri (“CKM”)
PT Cipendawa Agriindustri
(“CAI”)
PT Satwa Primaindo
(“SPI”)
Pemilikan tidak langsung
melalui SMInt/
Indirect ownership
through SMInt
PT Singa Mas
Indonesia (“SMInd”)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Kegiatan Pokok/
Principal Activity
Peternakan unggas dan
Perdagangan/Poultry
farming and trading
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Industri air minum
dalam kemasan/
Beverage
Pemilikan tidak langsung
melalui SFU/
Indirect ownership
through SFU
PT Gizindo Sejahtera Jaya
(“GSJ’)
PT Sarana Proteindo
Utama (“SPU”)
PT Sarana Mitratama
Sejati (“SMS”)
PT Prospek Karyatama
(“PKT”)
PT Multi Sarana Pakanindo
(“MSP”)
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SPU/
Indirect ownership
through SPU
PT Proteindo Primajaya
(“PPJ”)
PT Proteindo Sumber
Sejahtera (“PSbS”)
PT Proteindo Sinar
Sejahtera (“PSS”)
PT Proteindo Sarana
Utama (“PSU”)
PT Hamparan Proteindo
Utama (“HPU”)
PT Kharisma Proteindo
Utama (“KPU”)
PT Sumber Proteindo
Sejahtera (“SPS”)
PT Prima Proteindo
Utama (“PPU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui PKT/
Indirect ownership
through PKT
PT Surya Unggas Mandiri
(“SUM”)
PT Sinar Ternak Sejahtera
(“STS”)
PT Semesta Mitra
Sejahtera (“SMS”)
PT Arbor Acres Indonesia
(“AAI”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Distribusi/
Distribution
Jakarta
1991
1991
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
99,99
99,99
538.639
539.094
Surabaya
1987
1980
99,99
99,99
436.270
412.697
Palembang
1986
1980
99,99
99,99
316.105
292.722
Balikpapan
1989
1983
99,96
99,96
39.843
41.251
Pontianak
1989
1983
50,00
50,00
42.173
44.921
Jakarta
2010
2009
99,98
99,98
92.319
78.731
Jakarta
2014
2013
99,98
99,98
107.189
89.952
Jakarta
2014
2014
99,99
99,99
445.391
460.865
Jakarta
2014
2012
99,99
99,99
357.734
378.183
Jakarta
2012
2012
99,99
99,99
1.057.080
1.072.268
Jakarta
-
2014
99,98
99,98
483
482
Jakarta
1997
1992
99,99
99,99
949.469
780.065
Jakarta
2007
2001
99,89
99,89
1.199.661
736.600
Padang
-
2012
90,00
90,00
3.172
3.164
Jambi
-
2012
99,96
99,96
25.314
25.267
Pekanbaru
-
2012
90,00
90,00
10.161
12.012
Surabaya
-
2012
99,98
99,98
50.291
50.054
Medan
2013
2012
99,98
99,98
63.344
64.826
Lampung
2013
2012
99,99
99,99
94.823
94.968
Banjarbaru
-
2013
98,00
98,00
215
226
Makassar
-
2014
98,00
98,00
582
582
Tangerang
2006
2006
99,96
99,96
438.253
329.603
BandarLampung
2007
2006
99,99
99,99
173.875
154.040
Surabaya
2007
2007
99,97
99,97
188.566
190.188
Jakarta
b)
1999
50,00
50,00
4.015
4.015
14
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Entitas Anak/
Subsidiaries
Kegiatan Pokok/
Principal Activity
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Pemilikan tidak langsung
melalui SUM/
Indirect ownership
through SUM
PT Mentari Unggas
Sejahtera (“MUS”)
PT Tiara Ternak Mandiri
(“TTM”)
PT Sahabat Ternak Abadi
(“STA”)
PT Sahabat Ternak
Sejahtera (“STSJ”)
PT Sarana Ternak Utama
(“STU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui STS/
Indirect ownership
through STS
PT Mitra Ternak Sejahtera
(“MTS”)
PT Indah Ternak Mandiri
(“ITM”)
PT Sumber Unggas
Cemerlang (“SUC”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SMS/
Indirect ownership
through SMS
PT Prospek Mitra Lestari
(“PML”)
PT Cahaya Mitra Lestari
(“CML”)
PT Sinar Sarana Sentosa
(“SSS”)
PT Pesona Ternak
Gemilang (“PTG”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Jember
Madiun
Malang
Pemilikan tidak langsung
melalui MSP
Indirect ownership
through MSP
PT Karya Semangat Mandiri
(“KSM”)
PT Cemerlang Unggas
Lestari (“TTM”)
PT Mitra Sinar Jaya
(“MSJ”)
PT Bintang Sejahtera
Bersama (“BSB”)
PT Citra Kalimantan
Sejahtera (“STU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui KSM/
Indirect ownership
through KSM
PT Alam Terang Mandiri
(“ATM”)
PT Gemilang Unggas Prima
(“GUP”)
PT Minang Ternak
Sejahtera (“STA”)
PT Aceh Unggas Mandiri
(“AUM”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui CUL/
Indirect ownership
through CUL
PT Tiara Tunggal Mandiri
(“TTM”)
PT Sumber Ternak Pratama
(“STP”)
PT Cilacap Indah Abadi
(“CIA”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
Serang
2010
2009
99,83
99,83
92.360
63.973
Tasikmalaya
2010
2009
99,93
99,93
40.014
29.939
Karawang
2007
2007
99,83
99,83
103.724
85.606
Indramayu
2010
2009
99,75
99,75
76.743
47.038
Cirebon
2007
2006
99,80
99,80
71.550
55.849
Bengkulu
2008
2008
99,93
99,93
18.004
13.951
Jambi
2007
2007
99,97
99,97
48.727
44.754
Palembang
2007
2007
99,99
99,99
51.137
47.985
2010
2009
99,75
99,75
57.230
45.216
2010
2009
99,75
99,75
39.457
26.339
2007
2007
99,90
99,90
55.787
31.803
Kediri
2010
2009
99,86
99,86
35.004
26.663
Medan
2007
2007
99,99
99,99
300.405
186.920
Semarang
2007
2007
99,99
99,99
255.871
156.045
Denpasar
2007
2007
99,94
99,94
293.170
214.625
Makassar
2007
2007
99,96
99,96
100.133
61.803
Balikpapan
2007
2007
99,95
99,95
88.455
60.709
26.316
Medan
2007
2007
99,90
99,90
22.594
Pekanbaru
2007
2007
99,96
99,96
86.738
59.876
Padang
2007
2007
99,96
99,96
85.848
53.636
Aceh
2011
2011
99,88
99,88
51.439
31.791
Sleman
2007
2007
99,96
99,96
41.144
24.368
Surakarta
2007
2007
99,94
99,94
41.069
28.152
Cilacap
2010
2009
99,80
99,80
60.287
33.304
15
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Entitas Anak/
Subsidiaries
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Kegiatan Pokok/
Principal Activity
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
Pemilikan tidak langsung
melalui MSJ/
Indirect ownership
through MSJ
PT Nusantara Inti
Satwa (“NIS”)
Peternakan unggas/
Poultry farming
Mataram
2010
2009
99,80
99,80
150.609
115.471
Pemilikan tidak langsung
melalui BSB/
Indirect ownership
through BSB
PT Mitra Abadi Satwa
(“MAS”)
PT Cipta Usaha Sejahtera
(“CUS”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pare-pare
2010
2009
99,80
99,80
41.228
27.032
Manado
2007
2007
99,80
99,80
21.463
14.950
Pemilikan tidak langsung
melalui CKS/
Indirect ownership
through CKS
PT Sinar Inti Mustika
(“SIM”)
Peternakan unggas/
Poultry farming
Banjar Baru
2007
2007
99,90
99,90
69.157
46.347
Catatan:
a) Tidak aktif sejak 1 Mei 2012 / non-active since May 1, 2012
b) Tidak aktif sejak 31 Oktober 2002 / non-active since October 31, 2002
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Kebijakan akuntansi dan pelaporan keuangan yang
diterapkan oleh Kelompok Usaha sesuai dengan
standar akuntasi keuangan di Indonesia, yaitu
Pernyataan
Standar
Akuntansi
Keuangan
(“PSAK”). Kebijakan akuntansi diterapkan secara
konsisten dalam penyusunan laporan keuangan
konsolidasian untuk tanggal 31 Maret 2017 dan 31
Desember 2016 oleh Kelompok Usaha.
The accounting and financial reporting policies
adopted by the Group is in compliance with to the
Indonesian financial accounting standards, which
are based on Indonesian Statements of Financial
Accounting Standards (“SFAS”). The accounting
policies were applied consistently in the
preparation
of
the
consolidated
financial
statements as of March 31, 2017 and December
2016 by the Group.
a.
a.
Dasar
Penyajian
Konsolidasian
Laporan
Keuangan
Basis of Presentation of Consolidated
Financial Statements
Laporan keuangan konsolidasian disusun
dengan dasar akrual menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan akun-akun tertentu seperti
yang disebutkan dalam catatan atas laporan
keuangan konsolidasian yang relevan.
The consolidated financial statements have
been prepared on an accrual basis using the
historical cost concept of accounting, except
for the consolidated statements of cash flows
and certain accounts which are measured on
the basis as disclosed in the relevant notes
herein.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung
dengan mengelompokkan arus kas dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method, which
classified the cash flows into operating,
investing and financing activities.
Tahun buku Kelompok Usaha adalah tanggal
1 Januari sampai dengan 31 Desember.
The financial reporting period of the Group is
January 1 to December 31.
Mata uang pelaporan yang digunakan pada
laporan keuangan konsolidasian adalah
Rupiah, yang merupakan mata uang
fungsional Perusahaan dan masing-masing
entitas anak.
The reporting currency used in the
consolidated financial statements is the
Indonesian Rupiah, which is the functional
currency of Company and each of
subsidiaries.
16
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
b.
Perubahan Pernyataan Standar Akuntansi
Keuangan
dan
Interpretasi
Standar
Akuntansi Keuangan
b.
Changes to Statements of Financial
Accounting Standards and Interpretations
of Statements of Financial Accounting
Standards
Pada tanggal 1 Januari 2016, Kelompok
Usaha menerapkan pernyataan standar
akuntansi keuangan (“PSAK”) dan interpretasi
standar akuntansi keuangan (“ISAK”) baru dan
revisi yang efektif sejak tanggal tersebut.
Perubahan kebijakan akuntansi Kelompok
Usaha telah dibuat seperti yang disyaratkan,
sesuai dengan ketentuan transisi dalam
masing-masing standar dan interpretasi.
On January 1, 2016, the Group adopted new
and revised statements of financial accounting
standards (“SFAS”) and interpretations of
statements of financial accounting standards
(“ISFAS”) that are mandatory for application
from that date. Changes to the Group’s
accounting policies have been made as
required, in accordance with the transitional
provisions in the respective standards and
interpretations.
Penerapan dari standar dan interpretasi baru
berikut, tidak
menimbulkan
perubahan
substansial terhadap kebijakan akuntansi
Kelompok Usaha dan tidak berdampak
signifikan terhadap jumlah yang dilaporkan
pada
periode
berjalan
atau
periode
sebelumnya:
The adoption of these new and revised
standards and interpretation did not result in
substansial changes to the Group’s accounting
policies and had no significant effect on the
amounts reported for the current or prior
financial periods:
PSAK 1 Penyajian Laporan Keuangan
tentang Prakarsa Pengungkapan;
PSAK 4 (Penyesuaian 2015): Laporan
Keuangan Tersendiri;
PSAK
7
(Penyesuaian
2015):
“Pengungkapan pihak-pihak berelasi”
PSAK 15 (Penyesuaian 2015): Investasi
pada Entitas Asosiasi dan Ventura
Bersama;
PSAK 16 (Penyesuaian 2015): Aset
Tetap;
PSAK 24 (Penyesuaian 2015): Imbalan
Kerja;
PSAK 25 (Penyesuaian 2015): “Kebijakan
akuntansi, perubahan estimasi akuntansi
dan kesalahan”.
PSAK 65 (Penyesuaian 2015): Laporan
Keuangan Konsolidasian;
PSAK
68
(Penyesuaian
2015):
“Pengukuran nilai wajar”.
c.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Prinsip-prinsip Konsolidasian
c.
SFAS 1: Presentation of Financial
Statements
regarding
Disclosure
Initiative;
SFAS 4 (Improvement 2015): Separate
Financial Statements;
SFAS 7 (Improvement 2015): “Related
Party diclosures”
SFAS
15
(Improvement
2015):
Investment in Associates and Joint
Ventures on Investment Entity;
SFAS 16 (Improvement 2015): Fixed
As
DAN ENTITAS ANAKNYA / AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 MARET 2017 (TIDAK DIAUDIT)
DAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT (TIDAK DIAUDIT)/
AS OF MARCH 31, 2017 (UNAUDITED)
AND FOR THE THREE MONTHS PERIOD THEN ENDED (UNAUDITED)
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
31 Maret 2017/
March 31, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
Aset
Assets
Aset Lancar
Kas dan setara kas
Investasi jangka pendek
Piutang
Usaha
Pihak ketiga - neto
Pihak berelasi
Lain-lain
Persediaan - neto
Ayam pembibit turunan - neto
Hewan ternak dalam pertumbuhan
Uang muka
Biaya dibayar di muka
Pajak Pertambahan Nilai
dibayar di muka
Bagian lancar sewa jangka panjang
dibayar di muka
Total Aset Lancar
Current Assets
1.910.214
870
2h,2i,2w,2aa,6
7
8
2w,36d
2i,35
2d,2w
2j,9
2k,10
2l,11
2.718.094
21.848
464.712
5.491.723
1.260.700
61.881
230.495
81.433
2.504.434
20.870
2m,12
2.187.133
128.882
521.381
5.109.719
1.227.729
83.533
143.677
57.296
4.904
2x,32
4.178
109.081
2m,2r
12.355.955
Cash and cash equivalents
Short-term investment
Accounts receivable
Trade
Third parties - net
Related parties
Others
Inventories - net
Breeding flocks - net
Growing flocks
Advances
Prepaid expenses
70.601
Prepaid Value Added Taxes
Current portion of long-term
prepaid rents
12.059.433
Total Current Assets
Aset Tidak Lancar
Non-current Assets
Uang muka pembelian aset tetap
Piutang pihak berelasi non-usaha
Aset pajak tangguhan
Aset keuangan tidak lancar
Aset tetap - neto
Tagihan pajak penghasilan
Sewa jangka panjang dibayar di muka
- setelah dikurangi bagian lancar
Goodwill
Aset takberwujud - neto
Aset tidak lancar lainnya
42.001
196.192
148.094
21.000
11.172.740
56.372
Total Aset Tidak Lancar
Total Aset
33.388
11.770
70.927
21.000
11.233.847
52.065
68.260
444.803
101.418
108.083
Advance for purchase of fixed asset
Due from related parties
Deferred tax assets
Non-current financial assets
Fixed asset - net
Claims for tax refund
Long-term prepaid rents - net of
current portion
Goodwill
Intangible assets - net
Other non-current assets
12.345.610
12.145.561
Total Non-current Assets
24.701.565
24.204.994
Total Assets
2i,35
2x,32
2d,2p,13
2o,2q,14
2x,32
54.528
444.803
95.379
114.501
2m,2r
2c,2e,4
2f,2s,2v,4
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 Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
31 Maret 2017/
March 31, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas
Liabilities
Liabilitas Jangka Pendek
Current Liabilties
Utang bank jangka pendek
Utang
Usaha
Pihak ketiga
Pihak berelasi
Lain-lain
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Uang muka pelanggan
Bagian lancar utang bank
jangka panjang
1.399.873
2w,15
1.400.000
1.546.593
146.663
470.743
167.218
16
2w
2i,35
17
2w,18
1.114.310
152.636
460.274
157.713
Total Liabilitas Jangka Pendek
5.389.405
35.335
668.946
17.261
2u
2x,32
5.558
676.825
19.122
936.773
2o,2w,19
763.819
Short-term bank loans
Accounts payable
Trade
Third parties
Related parties
Others
Accrued expenses
Short-term employee
benefit liabilities
Taxes payable
Advances from customers
Current portion of long-term
bank loans
4.750.257
Total Current Liabilities
Liabilitas Jangka Panjang
Non-current Liabilities
Utang pihak berelasi non-usaha
Liabilitas pajak tangguhan
Liabilitas imbalan kerja
jangka panjang
Utang bank jangka panjang setelah dikurangi bagian lancar
332.998
93.876
2i,35
2x,32
244.714
90.938
3.576.044
4.446.082
Due to related parties
Deferred tax liabilities
Long-term employee
benefit liabilities
Long-term bank loans - net of
current portion
526.310
2u,33
515.760
Total Liabilitas Jangka Panjang
4.529.228
5.297.494
Total Non-current Liabilities
Total Liabilitas
9.918.633
10.047.751
Total Liabilities
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 Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
31 Maret 2017/
March 31, 2017
Catatan/
Notes
31 Desember 2016/
December 31, 2016
Ekuitas
Equity
Ekuitas yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Modal saham - nilai nominal
Rp10 (Rupiah penuh) per saham
Modal dasar 40.000.000.000 saham
Modal ditempatkan dan disetor
penuh - 16.398.000.000 saham
Tambahan modal disetor
Komponen lainnya dari ekuitas
Ekuitas merging bisnis
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
33.000
14.592.028
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
14.763.899
Kepentingan Non-pengendali
163.980
(43.385)
18.276
-
21
2e,2i,22
32
23
19.033
2e,20
33.000
13.966.362
Equity Attributable
to Owners
of the Parent
Share capital - Rp10 (full amount)
par value per share
Authorized 40,000,000,000 shares
Issued and fully paid 16,398,000,000 shares
Additional paid-in-capital
Other component equity
Equity on merging business
Retained earnings
Appropriated
Unappropriated
14.137.991
Equity Attributable
to Owners of the Parent
163.980
(43.385)
18.034
-
19.252
Non-controlling Interests
Total Ekuitas
14.782.932
14.157.243
Total Equity
Total Liabilitas dan Ekuitas
24.701.565
24.204.994
Total Liabilities and Equity
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
3
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Periode yang Berakhir pada Tanggal 31 Maret/
Period Ended March 31,
Catatan/
Notes
2017
Penjualan - neto
Beban pokok penjualan
Laba bruto
Beban penjualan
Beban umum dan administrasi
Penghasilan operasi lain
Beban operasi lain
Laba usaha
Laba selisih kurs
Penghasilan keuangan
Beban keuangan
Laba sebelum pajak penghasilan
Beban pajak penghasilan - neto
Laba periode berjalan
setelah penyesuaian laba
merging bisnis
12.013.565
2i,2t,24,37
9.008.336
(10.595.267)
2i,2t,25
(7.586.195)
1.418.298
2t,2u,26
2i,2t,2u,27
2i2t,28
2i,2t,2u,29
849.249
(182.528)
(262.471)
12.170
(31.482)
957.830
2w
2t,30
2t,31
23.010
17.153
(134.429)
754.983
2x,32
(129.536)
625.447
2e
625.447
Sales - net
Cost of goods sold
Gross profit
Selling expenses
General and administrative expenses
Other operating income
Other operating expenses
Operating profit
152.059
9.989
(189.332)
Gain on foreign exchange
Finance income
Finance costs
930.546
Profit before income tax
(153.035)
Income tax expense - net
777.511
Profit for the period after
merging business' income
adjustment
(12.728)
Effect of adjustment of profit
from merging business
764.783
Profit for the priod
-
-
Other comprehensive income
Item that will not be reclassified
to profit or loss:
Re-measurement of employee
benefits liabilities - net of tax
625.447
764.783
Total comprehensive income
for the period
Penghasilan komprehensif lain
Pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali atas liabilitas
imbalan kerja - neto pajak
Total penghasilan komprehensif
periode berjalan
1.422.141
(246.780)
(299.279)
10.468
(33.458)
Efek penyesuaian laba
dari merging bisnis
Laba periode berjalan
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2016
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.
4
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Laba per Saham Dasar)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME (continued)
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Except Basic Earnings per Share)
Periode yang Berakhir pada Tanggal 31 Maret/
Period Ended March 31,
Catatan/
Notes
2017
(Disajikan Kembali Catatan 5/
As Restated Note 5)
2016
Laba periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
625.666
(219)
762.439
2.344
Profit for the period
attributable to:
Owners of the parent
Non-controlling interests
Total
625.447
764.783
Total
762.439
2.344
Total comprehensive income
for the period
attributable to:
Owners of the parent
Non-controlling interests
764.783
Total
46
Basic earnings per share
attributable to the owners
of the parent
Total penghasilan komprehensif
periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
625.666
(219)
Total
625.447
Laba per saham dasar yang dapat
diatribusikan kepada pemilik
entitas induk
20
2y,34
38
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.
5
The original consolidated financial statements included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the Three Months Period Ended March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent
Catatan/
Note
Saldo tanggal 31 Desember 2016/
1 Januari 2017
163.980
Laba periode berjalan
Pengampunan pajak
Saldo tanggal 31 Maret 2017
Modal saham ditempatkan dan
disetor penuh/
Issued and
fully paid
share capital
2x,32
Tambahan
modal disetor/
Additional
paid-in capital
(43.385)
Komponen
lainnya dari
ekuitas/
Other
components of
equity
Saldo laba/Retained earnings
Telah ditentukan
penggunaannya/
Appropriated
Belum ditentukan
penggunaannya/
Unappropriated
Kepentingan
Non-pengendali/
Non-controlling
Interests
Subtotal/
Subtotal/
18.034
33.000
13.966.362
14.137.991
19.252
14.157.243
Balance as of December 31, 2016/
January 1, 2017
625.447
Profit for the period
-
-
-
-
625.666
625.666
-
-
242
-
-
242
-
242
Tax Amnesty
18.276
33.000
14.592.028
14.763.899
19.033
14.782.932
Balance as of March 31, 2017
163.980
(43.385)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian secara keseluruhan.
(219)
Total/
Total
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
6
The original consolidated financial statements included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the Three Months Period Ended March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent
Saldo laba/Retained earnings
Modal saham ditempatkan dan
disetor penuh/
Issued and
fully paid
share capital
Tambahan
modal disetor/
Additional
paid-in capital
163.980
121.175
225.235
33.000
12.228.973
12.772.363
14.300
12.786.663
Balance as of December 31, 2015/
January 1, 2016
Laba periode berjalan
-
-
-
-
762.439
762.439
2.344
764.783
Profit for the period
Efek penyesuaian laba merging bisnis
-
-
12.728
-
-
12.728
-
12.728
Effect of adjustment of
profit from merging business
163.980
121.175
237.963
33.000
12.991.412
13.547.530
16.644
13.564.174
Balance as of March 31, 2016
Catatan/
Note
Saldo tanggal 31 Desember 2015/
1 Januari 2016
Saldo tanggal 31 Maret 2016
Ekuitas
merging
bisnis/
Equity on
merging
business
Telah ditentukan
penggunaannya/
Appropriated
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian secara keseluruhan.
Belum ditentukan
penggunaannya/
Unappropriated
Subtotal/
Subtotal/
Kepentingan
Non-pengendali/
Non-controlling
Interests
Total/
Total
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
7
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode yang Berakhir
pada Tanggal 31 Maret/
Period Ended March 31,
(Disajikan Kembali Catatan 5/
As Restated Catatan/
Note 5)
Notes
2016
2017
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan tunai dari pelanggan
Pembayaran tunasi kepada pemasok
Pembayaran kepada karyawan
Pembayaran untuk beban usaha
Kas yang diperoleh dari aktivitas operasi
Penerimaan dari (pembayaran untuk):
Penghasilan keuangan
Pajak penghasilan
Beban keuangan
Kegiatan operasional lain
Kas Neto yang Diperoleh dari
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penurunan investasi jangka pendek
Penerimaan dari hasil penjualan
aset tetap
Uang muka pembelian aset tetap
Perolehan aset tetap
Perolehan aset keuangan tidak lancar
Kombinasi bisnis entitas
sepengendali
Kas Neto yang Digunakan untuk
Aktivitas Investasi
11.671.063
(10.160.762)
(467.738)
(363.016)
9.137.168
(7.828.018)
(391.679)
(80.391)
679.547
837.080
30
32
17.153
(172.739)
(137.601)
(169.625)
216.735
9.994
(73.301)
(189.481)
95.271
679.563
20.000
(111.064)
Cash provided by operating activities
Receipts from (payments for):
Finance income
Income taxes
Finance costs
Other operating activities
Net Cash Provided by
Operating Activities
(261.655)
CASH FLOWS FROM INVESTING
ACTIVITIES
Decrease in short-term investment
Proceeds from sale of fixed asset
fixed asset
Advance for purchase of fixed asset
Acquisitions of fixed aset
Acquisition of non-current
financial asset
Business combination of an
entity under common control
(419.678)
Net Cash Used in
Investing Activities
-
352
(8.884)
(122.532)
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments to employees
Payments for operating expenses
14
3.304
(25.904)
(131.923)
13
(3.500)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari:
Utang bank jangka pendek
Pembayaran untuk:
Utang bank jangka pendek
Utang bank jangka panjang
749.978
1.137.980
(750.045)
(697.691)
(1.625.260)
(168.648)
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from:
Short-term bank loans
Payments of:
Short-term bank loans
Long-term bank loan
Kas Neto yang Digunakan untuk
Aktivitas Pendanaan
(697.758)
(655.928)
Net Cash Used in
Financing Activities
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.
8
The original consolidated financial statements
included herein are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal
31 Maret 2017 (Tidak Diaudit)
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
CASH FLOWS (continued)
For the Three Months Period Ended
March 31, 2017 (Unaudited)
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode yang Berakhir
pada Tanggal 31 Maret/
Period Ended March 31,
(Disajikan Kembali Catatan 5/
As Restated Catatan/
Note 5)
Notes
2016
2017
KENAIKAN NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
(592.087)
(2.133)
(396.043)
NET INCREASE IN
CASH AND CASH EQUIVALENTS
(4.654)
NET EFFECT OF CHANGES IN
EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
2.504.434
6
1.679.273
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
KAS DAN SETARA KAS
AKHIR PERIODE
1.910.214
6
1.278.576
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
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.
9
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM
a.
1.
Pendirian Perusahaan dan Informasi Umum
GENERAL
a.
Establishment of the Company and General
Information
PT Charoen
Pokphand
Indonesia
Tbk
(“Perusahaan”)
didirikan
di
Indonesia
berdasarkan Undang-undang Penanaman
Modal Asing No. 1 tahun 1967 berdasarkan
Akta Notaris Drs. Gde Ngurah Rai, S.H., No. 6
tanggal
7 Januari 1972.
Akta
pendirian
tersebut telah disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan
No. YA-5/197/21
tanggal
8 Juni 1973 dan telah diumumkan dalam
Berita Negara No. 65, Tambahan No. 573
tanggal 14 Agustus 1973. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, perubahan terakhir sehubungan
dengan persetujuan pemegang saham atas
perubahan
seluruh
Anggaran
Dasar
Perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan (“OJK”)
sebagaimana disebutkan dalam Akta Notaris
Fathiah
Helmi, S.H.,
No. 94
tanggal
19 Juni 2015 sehubungan dengan perubahan
anggaran dasar. Perubahan Anggaran Dasar
terakhir ini telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan
No.
AHU-AH.01.03-0949604
tanggal 8 Juli 2015.
PT Charoen Pokphand Indonesia Tbk
(the “Company”) was established in Indonesia
within the framework of Foreign Investment
Law No. 1 year 1967 based on Notarial Deed
No. 6 dated January 7, 1972 of Drs. Gde
Ngurah Rai, S.H., The Deed of Establishment
was approved by the Ministry of Justice of the
Republic Indonesia in its Decision Letter
No. YA-5/197/21 dated June 8, 1973 and was
published in Supplement No. 573 of State
Gazette No. 65 dated August 14, 1973. The
Company’s Articles of Association has been
amended
several
times,
the
latest
amendments of which were in connection with
the shareholders’ approval of the amendments
of the Company’s Articles of Association to
comply with the Regulation of Financial
Services Authority (“Otoritas Jasa Keuangan”
or “OJK”) as stated in Notarial Deed No. 94
dated June 19, 2015 of Fathiah Helmi, S.H., in
relation to the changes of articles of
association. The latest amendments to the
Articles of Association were accepted by the
Ministry of Justice and Human Rights of
Republic of Indonesia in its Decision Letter No.
AHU-AH.01.03-0949604 dated July 8, 2015.
Kegiatan usaha Perusahaan sesuai dengan
Anggaran Dasar, meliputi industri makanan
ternak, pembibitan dan budidaya ayam ras
serta pengolahannya, industri pengolahan
makanan, pengawetan daging ayam dan sapi
termasuk unit-unit cold storage, menjual
makanan ternak, daging ayam dan sapi,
bahan-bahan asal hewan di wilayah Republik
Indonesia, maupun ke luar negeri dengan
sejauh diizinkan berdasarkan peraturan
perundang-undangan yang berlaku.
The Company's business, according to the
Articles of Association, includes poultry feed,
breeding and cultivation of broiler together with
its processing, processed food, preservation of
chicken and beef including cold storage units,
selling poultry feed, chicken and beef, and
materials from animal sources within the
territory of Republic of Indonesia as well as
abroad to the extent that it is permitted under
the legislations that have been enacted.
Kantor pusat Perusahaan terletak di Jalan
Ancol VIII No. 1, Jakarta dengan cabangcabangnya di Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
dan Salatiga. Perusahaan mulai beroperasi
secara komersial sejak tahun 1972.
The Company’s head office is located at
Jalan Ancol VIII No. 1, Jakarta and its
branches in Sidoarjo, Medan, Tangerang,
Cirebon,
Balaraja,
Serang,
Lampung,
Denpasar, Surabaya, Semarang, Makassar
and Salatiga. The Company started its
commercial operations in 1972.
Grand Tribute Corporation merupakan entitas
induk terakhir Kelompok Usaha.
Grand Tribute Corporation is the ultimate
parent of the Group.
10
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
b.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Penawaran Umum dan Aksi Korporasi yang
Mempengaruhi
Modal
Saham
yang
Ditempatkan dan Disetor Penuh
b.
Sejak
penawaran
saham
perdana,
Perusahaan telah melakukan beberapa
transaksi permodalan dengan rincian sebagai
berikut:
Tahun/
Year
1991
1994
1995
1997
1997
2000
2007
2007
2010
2010
Public Offering and Corporate Actions
Affecting Issued and Fully Paid Share
Capital
Since the Company’s initial public offering, the
Company has entered into several share
capital transactions as summarized below:
Keterangan/
Description
Penawaran umum perdana sebanyak 2.500.000
saham dengan nilai nominal sebesar Rp1.000
(Rupiah penuh) per saham dengan harga penawaran
Rp5.100/
Initial public offering of its 2,500,000 shares with par
value of Rp1,000 (full Rupiah) per share with the offering
price of Rp5,100
Konversi obligasi konversi Perusahaan sebesar
Rp25.000 menjadi 3.806.767 saham/
Conversion of the Company’s convertible bond of
Rp25,000 to 3,806,767 shares
Penawaran Umum Terbatas II dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering II with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp1.000
(Rupiah penuh) menjadi Rp500 (Rupiah penuh)/
Par value split of the Company’s share from Rp1,000
(full Rupiah) to Rp500 (full Rupiah)
Penerbitan saham bonus, setiap pemegang 4 saham
lama berhak untuk memperoleh 1 saham baru/
Issuance of bonus shares, whereby each
shareholder holding 4 old shares was entitled to
receive 1 new share
Pemecahan nilai nominal saham dari Rp500
(Rupiah penuh) menjadi Rp100 (Rupiah penuh)/
Par value split of the Company’s share from Rp500
(full Rupiah) to Rp100 (full Rupiah)
Penawaran Umum Terbatas III dengan
Hak Memesan Efek Terlebih Dahulu/
Limited public offering III with Pre-emptive Rights
Pemecahan nilai nominal saham dari Rp100
(Rupiah penuh) menjadi Rp50 (Rupiah penuh)/
Par value split of the Company’s share from Rp100
(full Rupiah) to Rp50 (full Rupiah)
Pemecahan nilai nominal saham dari Rp50
(Rupiah penuh) menjadi Rp10 (Rupiah penuh)/
Par value split of the Company’s share from Rp50
(full Rupiah) to Rp10 (full Rupiah)
Penarikan kembali saham ditempatkan dan disetor
penuh sebanyak 24.807.040 saham/
Redemption of 24,807,040 issued and fully paid
shares
11
Total Saham
yang Beredar
Setelah Transaksi/
Outstanding
Shares After the
Transaction
52.500.000
56.306.767
112.613.534
225.227.068
281.533.835
1.407.669.175
1.642.280.704
3.284.561.408
16.422.807.040
16.398.000.000
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Seluruh saham Perusahaan yang ditempatkan
dan disetor penuh telah tercatat di Bursa Efek
Indonesia.
c.
All the Company’s issued and fully paid shares
are listed on the Indonesia Stock Exchange.
Karyawan, Direksi, Komisaris dan Komite
Audit
c.
Employees, Directors, Commissioners and
Audit Committee
Pada tanggal 31 Maret 2017 dan 31 Desember
2016, susunan Dewan Komisaris dan Direksi
Perusahaan ditetapkan berdasarkan hasil
Rapat Umum Pemegang Saham Tahunan
Perusahaan yang diaktakan oleh Fathiah
Helmi, S.H., No. 47 tanggal 15 Juni 2016.
As of Marcr 31, 2017 and Decbember 31,
2016, the members of the Company’s Boards
of Commissioners and Directors as appointed
at the Annual Shareholders’ General Meeting,
the minutes of which were notarized under
Deed No. 47 dated June 15, 2016 of Fathiah
Helmi, S.H.
Adapun susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Maret 2017 dan
31 Desember 2016 adalah sebagai berikut:
The Company’s Boards of Commissioners and
Directors as of March 31, 2017 and December
31, 2016 are as follows:
Dewan Komisaris
Presiden Komisaris:
Wakil Presiden Komisaris:
Komisaris Independen:
Dewan Direksi
Presiden Direktur:
Wakil Presiden Direktur /
Direktur Independen:
Wakil Presiden Direktur:
Direktur:
Hadi Gunawan Tjoe
Rusmin Ryadi
Herman Sugianto
Suparman Sastrodimedjo
Tjiu Thomas Effendy
Peraphon Prayooravong
Vinai Rakphongphairoj
Ong Mei Sian
Jemmy
Eddy Dharmawan Mansjoer
Ferdiansyah Gunawan Tjoe
Pada tanggal 31 Maret 2017 dan 31 Desember
2016, susunan komite audit Perusahaan
adalah sebagai berikut:
Ketua
Anggota
Anggota
Anggota
Anggota
Board of Commissioners
President Commissioner:
Vice President Commissioners:
Independent Commissioners:
Board of Directors
President Director:
Vice President Director /
Independent Director:
Vice President Director:
Directors:
As of March 31, 2017 and December 31, 2016,
the members of the Company’s audit
committee are as follows:
Herman Sugianto
Suparman Sastrodimedjo
Harlan Budiono
Yustinus Eddy Tiono
Kong Djung Hin
12
Chairman
Member
Member
Member
Member
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
d.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Pembentukan komite audit Perusahaan telah
sesuai dengan peraturan BAPEPAM-LK
No. IX.1.5.
The establishment of the Company’s audit
committee is in compliance with BAPEPAM-LK
Rule No. IX.1.5.
Perusahaan dan entitas anak mempunyai
5.616 dan 5.312 orang karyawan tetap
masing-masing pada tanggal 31 Maret 2017
dan 2016.
The Company and subsidiaries had 5,616 and
5,312 permanent employees as of March 31,
2017 and 2016, respectively.
Manajemen Perusahaan bertanggung jawab
atas penyusunan dan penyajian laporan
keuangan
konsolidasian,
yang
telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
28 April 2017.
The management of the Company is
responsible
for
the
preparation
and
presentation of the consolidated financial
statements, which were completed and
authorized for issue by the Company’s
Directors dated on April 28, 2017.
Struktur Kelompok Usaha
d.
Laporan keuangan konsolidasian mencakup
akun-akun Perusahaan dan entitas anak
(selanjutnya secara kolektif disebut sebagai
“Kelompok Usaha”) dengan pemilikan saham
lebih dari 50% secara langsung dan tidak
langsung, sebagai berikut:
Entitas Anak/
Subsidiaries
Pemilikan langsung/
Direct ownership
PT Charoen Pokphand
Jaya Farm (“CPJF”)
PT Primafood International
(“PFI”)
PT Vista Grain (“VG”)1)
PT Poly Packaging
Industry (“PPI”)
PT Feprotama Pertiwi
(“FP”)
PT Agrico International
(“AI”)
PT Sarana Farmindo
Utama (“SFU”)
PT Singa Mas
Internasional (“SMInt”)
Kegiatan Pokok/
Principal Activity
Peternakan unggas/
Poultry farming
Perdagangan produk
makanan olahan/
Trading of processed
food
Produksi dan distribusi
makanan ternak/
Production and distribution
of poultry feed
Produksi kemasan plastik/
Production of plastic
packaging
Produksi dan distribusi
bahan baku pakan/
Production and distribution
of chicken feather meal
Perdagangan bahan baku/
Raw Material Trading
Induk Perusahaan/
Holding company
Industri air minum
dalam kemasan/
Beverage
Group Structure
The consolidated financial statements include
the accounts of the Company and subsidiaries
(collectively hereinafter referred to as “the
Group”), with share ownership of more than
50%, directly and indirectly, are as follows:
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
Jakarta
1972
1972
99,99
99,99
8.087.661
8.024.221
Jakarta
2000
2000
99,96
99,96
355.300
420.006
Lampung
a)
1980
99,92
99,92
9.813
10.546
Tangerang
2003
2003
99,98
99,98
97.068
92.500
Tangerang
1994
1992
99,32
99,32
41.920
38.631
Tangerang
2009
2008
99,99
99,99
306.885
295.006
Jakarta
2013
2013
99,99
99,99
4.114.831
3.528.570
Jakarta
2014
2012
99,47
99,47
470.687
486.139
13
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Entitas Anak/
Subsidiaries
Pemilikan tidak langsung
melalui CPJF/
Indirect ownership
through CPJF
PT Centralavian Pertiwi
(“CAP”)
PT Satwa Utama Raya
(“SUR”)
PT Vista Agung Kencana
(“VAK”)
PT Istana Satwa Borneo
(“ISB”)
PT Cipta Khatulistiwa
Mandiri (“CKM”)
PT Cipendawa Agriindustri
(“CAI”)
PT Satwa Primaindo
(“SPI”)
Pemilikan tidak langsung
melalui SMInt/
Indirect ownership
through SMInt
PT Singa Mas
Indonesia (“SMInd”)
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Kegiatan Pokok/
Principal Activity
Peternakan unggas dan
Perdagangan/Poultry
farming and trading
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Industri air minum
dalam kemasan/
Beverage
Pemilikan tidak langsung
melalui SFU/
Indirect ownership
through SFU
PT Gizindo Sejahtera Jaya
(“GSJ’)
PT Sarana Proteindo
Utama (“SPU”)
PT Sarana Mitratama
Sejati (“SMS”)
PT Prospek Karyatama
(“PKT”)
PT Multi Sarana Pakanindo
(“MSP”)
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SPU/
Indirect ownership
through SPU
PT Proteindo Primajaya
(“PPJ”)
PT Proteindo Sumber
Sejahtera (“PSbS”)
PT Proteindo Sinar
Sejahtera (“PSS”)
PT Proteindo Sarana
Utama (“PSU”)
PT Hamparan Proteindo
Utama (“HPU”)
PT Kharisma Proteindo
Utama (“KPU”)
PT Sumber Proteindo
Sejahtera (“SPS”)
PT Prima Proteindo
Utama (“PPU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas - petelur/
Poultry farming - layer
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui PKT/
Indirect ownership
through PKT
PT Surya Unggas Mandiri
(“SUM”)
PT Sinar Ternak Sejahtera
(“STS”)
PT Semesta Mitra
Sejahtera (“SMS”)
PT Arbor Acres Indonesia
(“AAI”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Distribusi/
Distribution
Jakarta
1991
1991
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
99,99
99,99
538.639
539.094
Surabaya
1987
1980
99,99
99,99
436.270
412.697
Palembang
1986
1980
99,99
99,99
316.105
292.722
Balikpapan
1989
1983
99,96
99,96
39.843
41.251
Pontianak
1989
1983
50,00
50,00
42.173
44.921
Jakarta
2010
2009
99,98
99,98
92.319
78.731
Jakarta
2014
2013
99,98
99,98
107.189
89.952
Jakarta
2014
2014
99,99
99,99
445.391
460.865
Jakarta
2014
2012
99,99
99,99
357.734
378.183
Jakarta
2012
2012
99,99
99,99
1.057.080
1.072.268
Jakarta
-
2014
99,98
99,98
483
482
Jakarta
1997
1992
99,99
99,99
949.469
780.065
Jakarta
2007
2001
99,89
99,89
1.199.661
736.600
Padang
-
2012
90,00
90,00
3.172
3.164
Jambi
-
2012
99,96
99,96
25.314
25.267
Pekanbaru
-
2012
90,00
90,00
10.161
12.012
Surabaya
-
2012
99,98
99,98
50.291
50.054
Medan
2013
2012
99,98
99,98
63.344
64.826
Lampung
2013
2012
99,99
99,99
94.823
94.968
Banjarbaru
-
2013
98,00
98,00
215
226
Makassar
-
2014
98,00
98,00
582
582
Tangerang
2006
2006
99,96
99,96
438.253
329.603
BandarLampung
2007
2006
99,99
99,99
173.875
154.040
Surabaya
2007
2007
99,97
99,97
188.566
190.188
Jakarta
b)
1999
50,00
50,00
4.015
4.015
14
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Entitas Anak/
Subsidiaries
Kegiatan Pokok/
Principal Activity
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Pemilikan tidak langsung
melalui SUM/
Indirect ownership
through SUM
PT Mentari Unggas
Sejahtera (“MUS”)
PT Tiara Ternak Mandiri
(“TTM”)
PT Sahabat Ternak Abadi
(“STA”)
PT Sahabat Ternak
Sejahtera (“STSJ”)
PT Sarana Ternak Utama
(“STU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui STS/
Indirect ownership
through STS
PT Mitra Ternak Sejahtera
(“MTS”)
PT Indah Ternak Mandiri
(“ITM”)
PT Sumber Unggas
Cemerlang (“SUC”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui SMS/
Indirect ownership
through SMS
PT Prospek Mitra Lestari
(“PML”)
PT Cahaya Mitra Lestari
(“CML”)
PT Sinar Sarana Sentosa
(“SSS”)
PT Pesona Ternak
Gemilang (“PTG”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Jember
Madiun
Malang
Pemilikan tidak langsung
melalui MSP
Indirect ownership
through MSP
PT Karya Semangat Mandiri
(“KSM”)
PT Cemerlang Unggas
Lestari (“TTM”)
PT Mitra Sinar Jaya
(“MSJ”)
PT Bintang Sejahtera
Bersama (“BSB”)
PT Citra Kalimantan
Sejahtera (“STU”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui KSM/
Indirect ownership
through KSM
PT Alam Terang Mandiri
(“ATM”)
PT Gemilang Unggas Prima
(“GUP”)
PT Minang Ternak
Sejahtera (“STA”)
PT Aceh Unggas Mandiri
(“AUM”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pemilikan tidak langsung
melalui CUL/
Indirect ownership
through CUL
PT Tiara Tunggal Mandiri
(“TTM”)
PT Sumber Ternak Pratama
(“STP”)
PT Cilacap Indah Abadi
(“CIA”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
Serang
2010
2009
99,83
99,83
92.360
63.973
Tasikmalaya
2010
2009
99,93
99,93
40.014
29.939
Karawang
2007
2007
99,83
99,83
103.724
85.606
Indramayu
2010
2009
99,75
99,75
76.743
47.038
Cirebon
2007
2006
99,80
99,80
71.550
55.849
Bengkulu
2008
2008
99,93
99,93
18.004
13.951
Jambi
2007
2007
99,97
99,97
48.727
44.754
Palembang
2007
2007
99,99
99,99
51.137
47.985
2010
2009
99,75
99,75
57.230
45.216
2010
2009
99,75
99,75
39.457
26.339
2007
2007
99,90
99,90
55.787
31.803
Kediri
2010
2009
99,86
99,86
35.004
26.663
Medan
2007
2007
99,99
99,99
300.405
186.920
Semarang
2007
2007
99,99
99,99
255.871
156.045
Denpasar
2007
2007
99,94
99,94
293.170
214.625
Makassar
2007
2007
99,96
99,96
100.133
61.803
Balikpapan
2007
2007
99,95
99,95
88.455
60.709
26.316
Medan
2007
2007
99,90
99,90
22.594
Pekanbaru
2007
2007
99,96
99,96
86.738
59.876
Padang
2007
2007
99,96
99,96
85.848
53.636
Aceh
2011
2011
99,88
99,88
51.439
31.791
Sleman
2007
2007
99,96
99,96
41.144
24.368
Surakarta
2007
2007
99,94
99,94
41.069
28.152
Cilacap
2010
2009
99,80
99,80
60.287
33.304
15
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Entitas Anak/
Subsidiaries
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Mulai
Beroperasi/
Tahun
Tempat
Start of
Pendirian/
Kedudukan/ Commercial
Year of
Domicile
Operations Incorporation
Kegiatan Pokok/
Principal Activity
Persentase Pemilikan/
Percentage of Ownership
Total Aset/Total Assets
31 Maret 2017/
31 Desember 2016/
31 Maret 2017/
31 Desember 2016/
March 31, 2017
December 31, 2016
March 31, 2017
December 31, 2016
Pemilikan tidak langsung
melalui MSJ/
Indirect ownership
through MSJ
PT Nusantara Inti
Satwa (“NIS”)
Peternakan unggas/
Poultry farming
Mataram
2010
2009
99,80
99,80
150.609
115.471
Pemilikan tidak langsung
melalui BSB/
Indirect ownership
through BSB
PT Mitra Abadi Satwa
(“MAS”)
PT Cipta Usaha Sejahtera
(“CUS”)
Peternakan unggas/
Poultry farming
Peternakan unggas/
Poultry farming
Pare-pare
2010
2009
99,80
99,80
41.228
27.032
Manado
2007
2007
99,80
99,80
21.463
14.950
Pemilikan tidak langsung
melalui CKS/
Indirect ownership
through CKS
PT Sinar Inti Mustika
(“SIM”)
Peternakan unggas/
Poultry farming
Banjar Baru
2007
2007
99,90
99,90
69.157
46.347
Catatan:
a) Tidak aktif sejak 1 Mei 2012 / non-active since May 1, 2012
b) Tidak aktif sejak 31 Oktober 2002 / non-active since October 31, 2002
2.
IKHTISAR KEBIJAKAN
SIGNIFIKAN
AKUNTANSI
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Kebijakan akuntansi dan pelaporan keuangan yang
diterapkan oleh Kelompok Usaha sesuai dengan
standar akuntasi keuangan di Indonesia, yaitu
Pernyataan
Standar
Akuntansi
Keuangan
(“PSAK”). Kebijakan akuntansi diterapkan secara
konsisten dalam penyusunan laporan keuangan
konsolidasian untuk tanggal 31 Maret 2017 dan 31
Desember 2016 oleh Kelompok Usaha.
The accounting and financial reporting policies
adopted by the Group is in compliance with to the
Indonesian financial accounting standards, which
are based on Indonesian Statements of Financial
Accounting Standards (“SFAS”). The accounting
policies were applied consistently in the
preparation
of
the
consolidated
financial
statements as of March 31, 2017 and December
2016 by the Group.
a.
a.
Dasar
Penyajian
Konsolidasian
Laporan
Keuangan
Basis of Presentation of Consolidated
Financial Statements
Laporan keuangan konsolidasian disusun
dengan dasar akrual menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan akun-akun tertentu seperti
yang disebutkan dalam catatan atas laporan
keuangan konsolidasian yang relevan.
The consolidated financial statements have
been prepared on an accrual basis using the
historical cost concept of accounting, except
for the consolidated statements of cash flows
and certain accounts which are measured on
the basis as disclosed in the relevant notes
herein.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung
dengan mengelompokkan arus kas dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared using the direct method, which
classified the cash flows into operating,
investing and financing activities.
Tahun buku Kelompok Usaha adalah tanggal
1 Januari sampai dengan 31 Desember.
The financial reporting period of the Group is
January 1 to December 31.
Mata uang pelaporan yang digunakan pada
laporan keuangan konsolidasian adalah
Rupiah, yang merupakan mata uang
fungsional Perusahaan dan masing-masing
entitas anak.
The reporting currency used in the
consolidated financial statements is the
Indonesian Rupiah, which is the functional
currency of Company and each of
subsidiaries.
16
The original consolidated financial statements included herein
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Maret 2017 dan
Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
b.
Perubahan Pernyataan Standar Akuntansi
Keuangan
dan
Interpretasi
Standar
Akuntansi Keuangan
b.
Changes to Statements of Financial
Accounting Standards and Interpretations
of Statements of Financial Accounting
Standards
Pada tanggal 1 Januari 2016, Kelompok
Usaha menerapkan pernyataan standar
akuntansi keuangan (“PSAK”) dan interpretasi
standar akuntansi keuangan (“ISAK”) baru dan
revisi yang efektif sejak tanggal tersebut.
Perubahan kebijakan akuntansi Kelompok
Usaha telah dibuat seperti yang disyaratkan,
sesuai dengan ketentuan transisi dalam
masing-masing standar dan interpretasi.
On January 1, 2016, the Group adopted new
and revised statements of financial accounting
standards (“SFAS”) and interpretations of
statements of financial accounting standards
(“ISFAS”) that are mandatory for application
from that date. Changes to the Group’s
accounting policies have been made as
required, in accordance with the transitional
provisions in the respective standards and
interpretations.
Penerapan dari standar dan interpretasi baru
berikut, tidak
menimbulkan
perubahan
substansial terhadap kebijakan akuntansi
Kelompok Usaha dan tidak berdampak
signifikan terhadap jumlah yang dilaporkan
pada
periode
berjalan
atau
periode
sebelumnya:
The adoption of these new and revised
standards and interpretation did not result in
substansial changes to the Group’s accounting
policies and had no significant effect on the
amounts reported for the current or prior
financial periods:
PSAK 1 Penyajian Laporan Keuangan
tentang Prakarsa Pengungkapan;
PSAK 4 (Penyesuaian 2015): Laporan
Keuangan Tersendiri;
PSAK
7
(Penyesuaian
2015):
“Pengungkapan pihak-pihak berelasi”
PSAK 15 (Penyesuaian 2015): Investasi
pada Entitas Asosiasi dan Ventura
Bersama;
PSAK 16 (Penyesuaian 2015): Aset
Tetap;
PSAK 24 (Penyesuaian 2015): Imbalan
Kerja;
PSAK 25 (Penyesuaian 2015): “Kebijakan
akuntansi, perubahan estimasi akuntansi
dan kesalahan”.
PSAK 65 (Penyesuaian 2015): Laporan
Keuangan Konsolidasian;
PSAK
68
(Penyesuaian
2015):
“Pengukuran nilai wajar”.
c.
PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS (continued)
As of March 31, 2017 and
For the Three Months Period then Ended
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Prinsip-prinsip Konsolidasian
c.
SFAS 1: Presentation of Financial
Statements
regarding
Disclosure
Initiative;
SFAS 4 (Improvement 2015): Separate
Financial Statements;
SFAS 7 (Improvement 2015): “Related
Party diclosures”
SFAS
15
(Improvement
2015):
Investment in Associates and Joint
Ventures on Investment Entity;
SFAS 16 (Improvement 2015): Fixed
As