LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED .Utang retensi - Jatuh tempo dalam satu tahun 21...

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Transcript of LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED .Utang retensi - Jatuh tempo dalam satu tahun 21...

  • LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS

    Untuk periode 9 (Sembilan) bulan yang berakhir

    pada 30 September 2017 (tidak diaudit)

    dengan angka perbandingan

    Untuk periode 9 (Sembilan) bulan yang berakhir

    pada 30 September 2016 (tidak diaudit)

    dan tahun yang berakhir pada 31 Desember 2016 (diaudit)/

    For the Nine (9) months ended

    on September, 2017 (unaudited)

    with comparative figures

    For the Nine (9) months ended

    on September, 2016 (unaudited)

    and year ended December 31, 2016 (audited)

  • Halaman/

    Pages

    DAFTAR ISI / TABLE OF CONTENTS i

    SURAT PERNYATAAN DIREKSI / DIRECTOR'S STATEMENT LETTER ii

    LAPORAN KEUANGAN KONSOLIDASIAN /

    CONSOLIDATED FINANCIAL STATEMENTS

    Laporan Posisi Keuangan Konsolidasian / 1

    Consolidated Statements of Financial Position

    Laporan Laba Rugi & Penghasilan Komprehensif Lain Konsolidasian / 4

    Consolidated Statements of Profit or Loss and Other Comprehensive Income

    Laporan Perubahan Ekuitas Konsolidasian / 5

    Consolidated Statements of Changes in Equity

    Laporan Arus Kas Konsolidasian / 6

    Consolidated Statements of Cash Flows

    CATATAN ATAS LAPORAN KEUANGAN / 7 - 73

    NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

    DAFTAR ISI/TABLE OF CONTENTS

    i

  • PT SEMEN BATURAJA (PERSERO) Tbk PT SEMEN BATURAJA (PERSERO) Tbk DAN ENTITAS ANAK AND IT'S SUBSIDIARY LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION Per 30 September 2017 (Tidak Diaudit) dan 31 Desember 2016 (Diaudit) As of September 30, 2017 (Unaudited) and December 31, 2016 (Audited) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands Rupiah, unless otherwise stated)

    Catatan/ 30 September 2017 / 31 Desember 2016 / Notes September 30, 2017 December 31, 2016

    ASET ASSETS ASET LANCAR CURRENT ASSETS

    Kas dan setara kas 4, 5, 11, 16 429,615,535 336,979,275 Cash and cash equivalents Kas dan setara kas yang dibatasi penggunaannya - Restricted cash and cash equivalents -

    Jatuh tempo dalam satu tahun 4, 5, 16 149,885 123,000 Current portion Piutang usaha Trade receivables

    Pihak ketiga - setelah dikurangi penyisihan penurunan nilai Third parties - net of allowance of impairment per 30 September 2017 dan 31 Desember 2016 September 30, 2017 and December 31, 2016 masing-masing sebesar Rp 4.075.404 dan Rp 4.116.192 6, 16 234,816,152 211,658,744 Rp 4,075,404 and Rp 4,116,192 respectively

    Pihak berelasi 5,579,159 1,084,474 Related parties Persediaan - setelah dikurangi penyisihan persediaan usang Inventories - net of provision for obsolete

    per 30 September 2017 dan 31 Desember 2016 in September 30, 2017 and December 31, 2016

    masing-masing sebesar Rp 5.358.138 7 226,566,516 174,238,004 Rp 5,358,138 respectively Pajak dibayar dimuka 14.a 16,160,239 39,716,896 Prepaid taxes Aset lancar lainnya 8, 16 31,878,964 74,431,641 Other current assets

    Jumlah Aset Lancar 944,766,450 838,232,034 Total Current Assets

    ASET TIDAK LANCAR NON CURRENT ASSETS Aset pajak tangguhan 14.d 7,610,416 3,331,612 Deferred tax assets Aset tetap - setelah dikurangi akumulasi penyusutan Fixed assets - net of accumulated

    per 30 September 2017 dan per 31 Desember 2016 masing-masing depreciation in September 30, 2017 and December 31, 2016 sebesar Rp 907.874.660 dan Rp 826.502.965 9 3,840,295,467 3,480,075,405 Rp 907,874,660 and Rp 826,502,965 respectively

    Aset takberwujud 10 13,249,308 3,281,694 Intangible assets Aset tidak lancar lainnya 4, 11, 16 63,979,009 43,956,251 Other non current assets

    Jumlah Aset Tidak Lancar 3,925,134,200 3,530,644,962 Total Non Current Assets

    JUMLAH ASET 4,869,900,650 4,368,876,996 TOTAL ASSETS

    Lihat Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to Consolidated Financial Statements tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan Which are an integral part of the Consolidated Financial Statements

    1

  • PT SEMEN BATURAJA (PERSERO) Tbk PT SEMEN BATURAJA (PERSERO) Tbk DAN ENTITAS ANAK AND IT'S SUBSIDIARY LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION Per 30 September 2017 (Tidak Diaudit) dan 31 Desember 2016 (Diaudit) As of September 30, 2017 (Unaudited) and December 31, 2016 (Audited) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands Rupiah, unless otherwise stated)

    Catatan/ 30 September 2017 / 31 Desember 2016 / Notes September 30, 2017 December 31, 2016

    LIABILITAS DAN EKUITAS LIABILITIES AND SHAREHOLDERS' EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

    Utang usaha 12, 16 Trade payables Pihak ketiga 77,647,731 86,298,338 Third parties Pihak berelasi 79,857,574 67,374,099 Related parties

    Utang bank jangka pendek - Pihak berelasi 13, 16 2,616,221 15,618,559 Short term bank loan - Related parties Utang pajak 14.b 20,508,995 21,506,237 Taxes payable Beban akrual 15, 16 84,615,945 73,468,872 Accrued expenses Liabilitas imbalan kerja jangka pendek 16, 17 14,756,105 26,210,000 Employee benefits liabilities Utang retensi - Jatuh tempo dalam satu tahun 21 316,435,554 - Retention liabilities - Current maturities Utang sewa pembiayaan - Short term finance lease liabilities

    Jatuh tempo dalam satu tahun 16, 19 314,493 293,289 current maturities Liabilitas jangka pendek lainnya 20 1,682,330 1,468,295 Other current liabilities

    Jumlah Liabilitas Jangka Pendek 598,434,948 292,237,689 Total Current Liabilities

    LIABILITAS JANGKA PANJANG LONG TERM LIABILITIES Liabilitas pajak tangguhan 14.d - 23,816 Deferred tax liabilities Liabilitas imbalan kerja jangka panjang 17 16,948,601 32,007,929 Employee benefit liabilities Utang bank jangka panjang 16, 18 923,570,241 624,119,191 Long term Bank loans Utang retensi 21 - 293,077,359 Retention liabilities Utang sewa pembiayaan -

    setelah dikurangi bagian yang jatuh tempo Long term finance lease liabilities - dalam satu tahun 16, 19 379,145 558,845 net of current maturities

    Provisi reklamasi dan pasca tambang 22 6,579,192 6,094,465 Provision for reclamation and mine closure

    Jumlah Liabilitas Jangka Panjang 947,477,179 955,881,605 Total Long Term Liabilities

    Lihat Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to Consolidated Financial Statements tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan Which are an integral part of the Consolidated Financial Statements

    2

  • PT SEMEN BATURAJA (PERSERO) Tbk PT SEMEN BATURAJA (PERSERO) Tbk DAN ENTITAS ANAK AND IT'S SUBSIDIARY LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION Per 30 September 2017 (Tidak Diaudit) dan 31 Desember 2016 (Diaudit) As of September 30, 2017 (Unaudited) and December 31, 2016 (Audited) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands Rupiah, unless otherwise stated)

    Catatan/ 30 September 2017 / 31 Desember 2016 / Notes September 30, 2017 December 31, 2016

    EKUITAS SHAREHOLDERS' EQUITY Ekuitas yang dapat diatribusikan kepada pemilik Equity attributable to equity holders

    entitas induk of the parent entity Modal saham Share capital

    Modal dasar 30.000.000.000 lembar saham biasa, Authorized 30,000,000,000 common shares, modal ditempatkan dan disetor penuh 9.900.813.435 issued and fully paid up capital 9,900,813,435 lembar saham biasa dengan nilai Rp 100 common shares with per value Rp 100 per lembar saham 23 990,081,344 983,767,850 per share

    Tambahan modal disetor 24 1,188,712,568 1,034,031,977 Additional paid-in capital Saldo laba 25 Retained earnings

    Telah ditentukan penggunaannya 816,902,987 622,584,721 Appropriated Belum ditentukan penggunaannya 361,403,875 512,957,654 Unappropriated

    Penghasilan komprehensif lain 17 (33,142,941) (32,613,154) Other comprehensive income Jumlah ekuitas yang dapat diatribusikan kepada pemilik Total equity attributable to equity holders

    entitas induk 3,323,957,833 3,120,729,048 of the parent entity Kepentingan nonpengendali 26 30,690 28,654 Non-Controlling Interests

    Jumlah Ekuitas 3,323,988,523 3,120,757,702 Total Shareholder's Equity

    JUMLAH LIABILITAS TOTAL LIABILITIES DAN EKUITAS 4,869,900,650 4,368,876,996 AND SHAREHOLDERS' EQUITY

    Lihat Cat