PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK/AND
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PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2014 (TIDAK DIAUDIT) DAN TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2013 (DIAUDIT)/ FOR THE NINE-MONTH PERIOD ENDED 30 SEPTEMBER 2014 (UNAUDITED) AND THE YEAR ENDED 31 DECEMBER 2013 (AUDITED) PT KAWASAN INDUSTRI JABABEKA Tbk PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS PERIODE SEMBILAN BULAN YANG BERAKHIR PADA FOR THE NINE-MONTH PERIOD ENDED TANGGAL 30 SEPTEMBER 2014 (TIDAK DIAUDIT) 30 SEPTEMBER 2014 (UNAUDITED) DAN TAHUN YANG BERAKHIR PADA TANGGAL AND THE YEAR ENDED 31 DESEMBER 2013 (DIAUDIT)/ 31 DECEMBER 2013 (AUDITED) D A F T A R I S I C O N T E N T S Pernyataan Direksi Directors’ Statement Ekshibit/ Exhibit Laporan Posisi Keuangan Konsolidasian A Consolidated Statement of Financial Position Laporan Laba Rugi Komprehensif Konsolidasian B Consolidated Statement of Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian C Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian D Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian E Notes to the Consolidated Financial Statements The original consolidated financial statements included herein are in Indonesian language Ekshibit A Exhibit A PT KAWASAN INDUSTRI JABABEKA Tbk PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 30 SEPTEMBER 2014 (TIDAK DIAUDIT) 30 SEPTEMBER 2014 (UNAUDITED) DAN 31 DESEMBER 2013 DIAUDIT) AND 31 DECEMBER 2013 (AUDITED) (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ 30 Sep/ Sep 31 Des/ Dec Notes 2014 2013 A S E T A S S E T S ASET LANCAR CURRENT ASSETS Kas dan setara kas – setelah dikurangi Cash and cash equivalents – net of penyisihan kerugian penurunan nilai sebesar allowance for impairment losses Rp 1.918.699.443 masing-masing of Rp 1,918,699,443 pada tanggal 30 September 2014 dan on 30 September 2014 and 31 Desember 2013 4 995.874.200.195 595.494.841.630 31 December 2013, respectively Piutang usaha dari pihak ketiga setelah Trade receivables from third parties - dikurangi penyisihan kerugian penurunan net of allowance for impairment nilai sebesar Rp 8.744.981.771 losses of Rp 8,744,981,771 masing-masing pada tanggal on 30 September 2014 and 30 September 2014 dan 31 Desember 2013 5,16 323.760.577.092 230.554.954.026 31 December 2013, respectively Piutang lain-lain dari pihak ketiga setelah Other receivables from third parties - dikurangi penyisihan kerugian penurunan net of allowance for impairment nilai sebesar Rp 3.722.896.870 losses of Rp 3,722,896,870 masing-masing pada tanggal on 30 September 2014 and 30 September 2014 dan 31 Desember 2013 6 39.073.654.370 38.337.986.474 31 December 2013, respectively Persediaan 7 714.634.510.385 702.957.092.072 Inventories Pajak dibayar di muka 19 28.704.884.501 10.288.508.033 Prepaid taxes Biaya dibayar di muka 12.072.843.545 5.801.745.752 Prepaid expenses Tanah untuk pengembangan – bagian lancar 8,15,16 2.772.304.697.645 2.721.524.032.377 Land for development – current portion Penyertaan saham 9 11.000.000.000 1.000.000.000 Investments in shares of stock Uang muka – bagian lancar 14 666.669.295.543 719.582.140.753 Advances - current portion Jumlah Aset Lancar 5.564.094.663.276 5.025.541.301.117 Total Current Assets Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial Statements pada Ekshibit E terlampir yang merupakan bagian tak terpisahkan on Exhibit E which are an integral part of dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole The original consolidated financial statements included herein are in Indonesian language Ekshibit A/2 Exhibit A/2 PT KAWASAN INDUSTRI JABABEKA Tbk PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION 30 SEPTEMBER 2014 (TIDAK DIAUDIT) 30 SEPTEMBER 2014 (UNAUDITED) DAN 31 DESEMBER 2013 (DIAUDIT) AND 31 DECEMBER 2013 (AUDITED) (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ 30 Sep/Sep 31 Des/ Dec Notes 2014 2013 ASET TIDAK LANCAR NON-CURRENT ASSETS Investasi pada entitas asosiasi 9 44.962.347.734 44.958.565.451 Investment in associate Aset tetap - setelah dikurangi Property, plant and equipment – net of akumulasi penyusutan sebesar accumulated depreciation of Rp 504.105.018.737 dan Rp 504.105.018.737 and Rp 423.395.281.217 masing-masing Rp 423,395,281,217 pada tanggal 30 September 2014 dan on 30 September 2014 and 31 Desember 2013 10,16 2.195.152.922.719 2.168.400.599.324 31 December 2013, respectively Properti investasi - setelah dikurangi Investment properties - net of akumulasi penyusutan sebesar accumulated depreciation of Rp 9.209.754.881 Rp 9.209.754.881 dan Rp 5.293.259.837 and Rp 5,293,259,837 masing-masing pada tanggal on 30 September 2014 and 30 September 2014 dan 11 98.216.533.769 102.133.028.813 31 December 2013, respectively 31 Desember 2013 Tanah untuk pengembangan – Land for development – bagian tidak lancar 8,15,16 769.336.597.407 687.462.472.376 non-current portion Aset pajak tangguhan 19 19.803.307.026 29.248.924.299 Deferred tax assets Goodwill 12 8.317.914.430 8.317.914.430 Goodwill Taksiran tagihan restitusi pajak 407.358.381 407.358.381 Estimated claim for tax refund Uang muka – bagian tidak lancar 14 2.997.826.185 2.997.826.185 Advances – non-current portion Bank garansi 385.321.047 12.860.690.692 Bank guarantee Uang jaminan 2.376.585.688 1.535.709.058 Refundable deposits Kas dan setara kas yang dibatasi Restricted cash and cash penggunaannya – setelah dikurangi equivalents – net allowance penyisihan kerugian penurunan nilai for impairment losses sebesar Rp 3.219.865.878 masing- masing of Rp 3,219,865,878 pada tanggal 30 September 2014 dan on 30 September 2014 and 31 Desember 2013 13 183.541.848.448 171.302.841.032 31 December 2013, respectively Jumlah Aset Tidak Lancar 3.325.498.562.834 3.229.625.930.041 Total Non-Current Assets JUMLAH ASET 8.889.593.226.110 8.255.167.231.158 TOTAL ASSETS Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial Statements pada Ekshibit E terlampir yang merupakan bagian tak terpisahkan on Exhibit E which are an integral part of dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole The original consolidated financial statements included herein are in Indonesian language Ekshibit A/3 Exhibit A/3 PT KAWASAN INDUSTRI JABABEKA Tbk PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION 30 SEPTEMBER 2014 (TIDAK DIAUDIT) 30 SEPTEMBER 2014 (UNAUDITED) DAN 31 DESEMBER 2013 (DIAUDIT) AND 31 DECEMBER 2013 (AUDITED) (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ 30 Sep/ Sep 31 Des/ Dec Notes 2014 2013 LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS LIABILITIES LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Pinjaman jangka pendek 15 79.378.000.000 79.228.500.000 Short-term loans Utang usaha kepada pihak ketiga 17 181.795.549.309 186.607.433.215 Trade payables to third parties Utang lain-lain kepada pihak ketiga 18 131.578.698.028 132.002.837.480 Other payables to third parties Utang pajak 19 14.183.569.453 32.745.380.906 Taxes payable Biaya masih harus dibayar 20 78.429.162.780 142.180.540.446 Accrued expenses Uang muka pelanggan – bagian Customers’ deposits – jangka pendek 22 508.168.388.323 831.002.985.241 current portion Pendapatan ditangguhkan – bagian Unearned income – jangka pendek 15.716.952.897 3.972.012.638 current portion Utang jangka panjang – bagian Current portion of jangka pendek: 16 long-term debts: Senior notes 25.205.568.000 - Senior notes Pinjaman bank 355.743.682.849 340.740.661.572 Bank loans Utang sewa pembiayaan 4.912.338.812 4.146.257.563 Lease payables Jumlah Liabilitas Jangka Pendek 1.395.111.910.451 1.752.626.609.061 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Utang jangka panjang setelah Long-term debts – net of dikurangi bagian jangka pendek: 16 current portion: Senior notes 2.739.023.363.502 2.046.630.307.764 Senior notes Pinjaman bank 34.180.000.000 99.180.000.000 Bank loans Utang sewa pembiayaan 3.026.410.930 2.429.819.328 Lease payables Pendapatan ditangguhkan – bagian jangka panjang 10.231.336.643 7.333.321.859 Unearned income – net of non-current portion Uang muka pelanggan – bagian jangka panjang 22 1.525.826.185 49.838.480.092 Customers’ deposit – net of non-current portion Uang jaminan pelanggan 49.822.654.684 35.607.791.790 Security deposits Liabilitas imbalan kerja karyawan 21 76.304.112.990 65.718.328.287 Post-employment benefits liabilities Liabilitas pajak tangguhan 19 7.960.526.624 9.770.699.774 Deferred tax liabilities Jumlah Liabilitas Jangka Panjang 2.922.074.231.558 2.316.508.748.894 Total Non-Current Liabilities JUMLAH LIABILITAS 4.317.186.142.009 4.069.135.357.955 TOTAL LIABILITIES Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial Statements pada Ekshibit E terlampir yang merupakan bagian tak terpisahkan