PT Indonesia Tbk Dan Entitas Anak 2018/ PT Indonesia Tbk .
www.pwc.com/idPT Indonesia Tbk danentitas anak 2018/PT Indonesia Tbk andsubsidiaries 2018Laporan keuangan konsolidasian ilustratif/Illustrative consolidated financial statements
Illustrative consolidated financial statements 2018This publication provides an illustrative set of consolidated financial statements, prepared in accordancewith Indonesian Financial Accounting Standards (“IFAS”) as issued by Indonesian Financial AccountingStandards Board (“the Board”) and best practices in the market, for a listed company. Statement ofFinancial Accounting Standards (“SFAS”) 1, “Presentation of Financial Statements”, prescribes the basisfor presentation of general purpose financial statements to ensure comparability both with the financialstatements of previous periods and the financial statements of other entities. The standards also set therequirements for the presentation of financial statements, financial reporting structure and the minimumcontent for the financial statements. The financial report of PT Indonesia Tbk and subsidiaries contains acomplete set of financial statements. These consolidated financial statements include the disclosuresrequired by the IFAS applicable in 2018. The example disclosures in these illustrative consolidatedfinancial statements should not be considered to be the only acceptable form of presentation. The formand content of the reporting entity’s financial statements are the responsibility of the entity’s management.Other forms of presentation which are equally acceptable may be preferred and adopted, provided theyinclude the specific disclosures prescribed by the IFAS and the Indonesian Financial Services Authority(“OJK”).This illustration is not a substitute for reading the accounting standards and interpretations themselves orfor professional judgement as to the fairness of presentation. They do not cover all possible disclosuresthat IFAS require. Further specific information may be required in order to ensure fair presentation underthe IFAS.This illustration does not attempt to cover the disclosure requirements of specialised entities such asfinance companies, banks, other financial institutions or government entities nor does it cover the specificreporting obligations of entities other than corporations.The transactions in this publication were not prepared under the IFAS as issued by Indonesian SyariahAccounting Standards Board. The accounting treatment and disclosures of syariah transactions should bemade in accordance with the requirements of those standards.All names used in this publication, including the names of persons and the names of companies, arefictitious and used merely for illustrative purposes.While every effort has been made to ensure accuracy, this publication is not comprehensive andinformation may have been omitted which may be relevant to a particular user. As it is only an illustrativeconsolidated financial statements, this publication does not illustrate every possible case but only the mostcommon cases that may arise. Please note that the amounts disclosed in this publication are purely forillustrative purposes and may not be consistent throughout the publication.No responsibility for loss to any person acting or refraining from acting as a result of any material in thispublication can be accepted by KAP Tanudiredja, Wibisana, Rintis & Rekan (PwC or we). Recipientsshould not act on the basis of this publication without seeking professional advice.No part of this publication may be reproduced by any method without the prior consent of KAPTanudiredja, Wibisana, Rintis & Rekan.PwC Indonesia i
Structure of PublicationPageBoard of Directors’ statement1Consolidated statements of financial position2Consolidated statements of profit or loss and other comprehensive income6Consolidated statements of changes in equity9Consolidated statements of cash flows12Notes to the consolidated financial statements16Format of PT Indonesia Tbk and Subsidiaries - Illustrative consolidated financial statementsThe references in the left margin of the consolidated financial statements represent the paragraph of the Statement ofFinancial Accounting Standards (“SFAS”), Intepretation of Statement of Financial Accounting Standards (“ISFAS”) andOJK VIII.G.7 (“OJK Regulation”) in which the disclosure appears.24p39 SFAS [number], paragraph, [number]50PA31 SFAS [number] – Application Guidance paragraph, [number]CF3p04 Conceptual Framework [chapter number], paragraph [number]TB4p5 Technical bulletin [number], paragraph, [number]I25p2 ISFAS [number], paragraph, [number]OR-8 OJK Regulation – [page number]DV Disclose Voluntary. Disclosure is encouraged but not required and, therefore, represents best practicePwC Indonesia ii
PT INDONESIA Tbk DAN ENTITAS ANAKPT INDONESIA Tbk AND SUBSIDIARIESSURAT PERNYATAAN DIREKSI TENTANG TANGGUNG JAWAB ATASLAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL31 DESEMBER 2018 DAN 2017 SERTA UNTUK TAHUN YANGBERAKHIR 31 DESEMBER 2018 DAN 2017BOARD OF DIRECTORS’ STATEMENT REGARDING THERESPONSIBILITY FOR THE CONSOLIDATED FINANCIALSTATEMENTS AS AT 31 DECEMBER 2018 AND 2017 AND FOR THEYEARS ENDED 31 DECEMBER 2018 AND 2017Kami, yang bertanda tangan di bawah ini:We, the undersigned:1.1.2.NamaAlamat kantor::AdhiMenara 87, Lt. 30Jl. Benyamin Suaib Kav X-1 No.1JakartaApartemen Setia Budi Sky GardenTower 2 Lt. 35Jakarta SelatanAlamat rumah:TeleponJabatan::021 - 7891012Presiden DirekturNamaAlamat kantor::Alamat rumah:BudiMenara 87, Lt. 30Jl. Benyamin Suaib Kav X-1 No.1JakartaApartemen Setia Budi Sky GardenTower 1 Lt. 37Jakarta SelatanTeleponJabatan::2.021 - 7891012DirekturNameOffice address::Residential address:TelephoneTitle::NameOffice address::Residential address:TelephoneTitle::AdhiMenara 87, Lt. 30Jl. Benyamin Suaib Kav X-1No.1, JakartaApartemen Setia Budi SkyGardenTower 2 Lt. 35Jakarta Selatan021 - 7891012President DirectorBudiMenara 87, Lt. 30Jl. Benyamin Suaib Kav X-1No.1, JakartaApartemen Setia Budi SkyGardenTower 1 Lt. 37Jakarta Selatan021 - 7891012Directormenyatakan bahwa:declare that:1.bertanggung jawab atas penyusunan dan penyajian laporankeuangan konsolidasian PT Indonesia Tbk dan entitas anak;1.we are responsible for the preparation and presentation of theconsolidated financial statements of PT Indonesia Tbk andsubsidiaries;2.laporan keuangan konsolidasian PT Indonesia Tbk dan entitas anaktelah disusun dan disajikan sesuai dengan Standar AkuntansiKeuangan di Indonesia;2.the consolidated financial statements of PT Indonesia Tbk andsubsidiaries have been prepared and presented in accordance withIndonesian Financial Accounting Standards;3.a.3.a.b.4.semua informasi dalam laporan keuangan konsolidasianPT Indonesia Tbk dan entitas anak telah dimuat secara lengkapdan benar;laporan keuangan konsolidasian PT Indonesia Tbk dan entitasanak tidak mengandung informasi atau fakta material yang tidakbenar, dan tidak menghilangkan informasi atau fakta material;bertanggung jawab atas sistem pengendalian internal dalamPT Indonesia Tbk.Demikian pernyataan ini dibuat dengan sebenarnya.b.4.all information in the consolidated financial statements ofPT Indonesia Tbk and subsidiaries have been disclosed in acomplete and truthful manner;the consolidated financial statements of PT Indonesia Tbk andsubsidiaries do not contain any incorrect information or materialfact, nor do they omit information or material fact;we are responsible for PT Indonesia Tbk’s internal control system.Thus this statement is made truthfully.Atas nama dan mewakili Dewan Direksi/For and on behalf of the Board of Directors:AdhiPresiden Direktur/President DirectorBudiDirektur/DirectorJakarta, 28 Januari/January 2019PwC Indonesia 1
PT INDONESIA TbkDAN ENTITAS ANAK/AND SUBSIDIARIESOR-3CONSOLIDATED STATEMENTS OFFINANCIAL POSITION131 DECEMBER 2018 AND 2017(Expressed in millions of Rupiah)LAPORAN POSISI KEUANGANKONSOLIDASIAN131 DESEMBER 2018 DAN 2017(Dinyatakan dalam jutaan Rupiah)31 Desember/December2018Catatan/Notes31 4(d)1p54(d)1p54(d)1p54(g)1p54(n)Aset lancar2Kas dan setara kasPiutang usaha- Pihak ketiga- Pihak berelasiAset keuangan diukurpada nilai wajar melaluilaporan laba rugiInstrumen keuanganderivatifAset keuangantersedia untuk dijualPersediaanBiaya dibayar di mukaPajak dibayar di muka- Pajak penghasilan- Pajak lain-lainAset lancar 1062181,94613a13a13761379,1771p54(j)Aset atas kelompok lepasan yangdimiliki untuk (a)1p54(c)1p54(b)Aset tidak lancar2Piutang non-usaha- Pihak yang berelasiInstrumen keuanganderivatifAset keuangantersedia untuk dijualInvestasi pada entitas asosiasiVentura bersamaAset pajak tangguhan3Aset tetapAset takberwujudProperti investasiAset tidak lancar lainnyaJumlah asetOR-32,34214-Financial assets at fair valuethrough profit or lossDerivativefinancial instrumentsAvailable–for–salefinancial assetsInventoriesPrepaymentsPrepaid taxesCorporate income taxes Other taxes Other current assetsAssets of disposal groupclassified as held for atatan atas laporan keuangan konsolidasianmerupakan bagian yang tidak terpisahkan dari laporankeuangan konsolidasian.Current assets2 OR-18Cash and cash equivalentsTrade receivablesThird parties Related parties -81,31782,5101p601p54(h)OR-18Non-current assets2 OR-19Non-trade receivablesRelated parties Derivativefinancial instrumentsAvailable-for-salefinancial assetsInvestments in associatesInvestment in joint ventureDeferred tax assets3Property, plant and equipmentIntangible assetsInvestment propertiesOther non-current assets OR-20Total assetsThe accompanying notes form an integral partof these consolidated financial statements.PwC Indonesia 2
PT INDONESIA TbkDAN ENTITAS ANAK/AND SUBSIDIARIESOR-3CONSOLIDATED STATEMENTS OFFINANCIAL POSITION131 DECEMBER 2018 AND 2017(Expressed in millions of Rupiah)LAPORAN POSISI KEUANGANKONSOLIDASIAN131 DESEMBER 2018 DAN 2017(Dinyatakan dalam jutaan Rupiah)31 Desember/December2018Catatan/Notes31 p54(m)1p54(l)1p78(d)1p54(n)1p54(p)Liabilitas jangka pendek2Utang usaha- Pihak ketiga- Pihak berelasiAkrual dan utang lain-lainInstrumen keuangan derivatifPinjaman- Cerukan- Pinjaman bank- Liabilitas sewapembiayaanProvisi untuk liabilitas danbeban lain-lainLiabilitas imbalan kerja jangkapendekUtang pajak- Pajak penghasilan- Pajak lain-lainLiabilitas atas kelompok lepasandimiliki untuk dijualLiabilities litas jangka panjang21p54(m)1p54(m)Instrumen keuangan derivatifPinjaman- Pinjaman bank- Liabilitas sewapembiayaan- Obligasi konversi1p78(d)1p54(o)1p54(l)Kewajiban imbalan pascakerjaLiabilitas pajak tangguhanProvisi untuk liabilitas danbeban lain-lainJumlah liabilitasOR-33,8711,1951,788-Finance lease liabilities Provision for other liabilitiesand chargesShort-term employeebenefit liabilitiesTaxes payableCorporate income taxes Other taxes -Liabilities of disposal groupclassified as held for 7,43392,392Catatan atas laporan keuangan konsolidasianmerupakan bagian yang tidak terpisahkan dari laporankeuangan konsolidasian.Current liabilities2 OR-19Trade payablesThird parties Related parties Accruals and other payablesDerivative financialinstrumentsBorrowingsBank overdraft Bank borrowings -Non-current liabilities2 OR-19Derivative financialinstrumentsBorrowings Bank borrowings Finance lease liabilities Convertible bonds Post-employment benefitobligationsDeferred tax liabilitiesProvision for other liabilitiesand chargesTotal liabilitiesThe accompanying notes form an integral partof these consolidated financial statements.PwC Indonesia 3
PT INDONESIA TbkDAN ENTITAS ANAK/AND SUBSIDIARIESOR-3CONSOLIDATED STATEMENTS OFFINANCIAL POSITION131 DECEMBER 2018 AND 2017(Expressed in millions of Rupiah)LAPORAN POSISI KEUANGANKONSOLIDASIAN131 DESEMBER 2018 DAN 2017(Dinyatakan dalam jutaan Rupiah)31 Desember/December2018Catatan/Notes31 3Ekuitas yangdiatribusikan kepadapemilik entitas indukModal saham – 2.175.000lembar (2017 : 2.100.000lembar) sahambiasa, modal dasar,ditempatkan dan disetorpenuh dengan nilainominal Rp 10.000 perlembar sahamTambahan modal disetorSaham treasuriKomponen ekuitas padaobligasi konversiTransaksi dengankepentingannonpengendali3Cadangan pembayaranberbasis sahamCadangan revaluasi asetCadangan perubahan nilaiwajar aset keuangantersedia untuk dijualCadangan lindung nilaiarus kasCash flow hedging reserveSaldo laba:- Dicadangkan- Belum dicadangkanEquity -6(700)2,2923,947271,7071,5722,0422,279Equity attributableto owners of theparentShare capital – authorised,issued and fully paid 2,175,000 shares(2017 : 2,100,000shares) withpar value ofRp 10,000 per shareAdditional paid-in capitalTreasury sharesEquity component ofconvertible bondTransactions withnon-controllinginterest3Share-based paymentreserveAsset revaluation reserveReserve for changes offair value of availablefor-sale financial assets1268,500106,46427626,30094,720Retained earnings:Appropriated Unappropriated –166,035144,52712,3373,948Jumlah ekuitas178,372148,475Total equityJumlah liabilitas danekuitas315,805240,867Total liabilities andequityKepentingannonpengendaliCatatan atas laporan keuangan konsolidasianmerupakan bagian yang tidak terpisahkan dari laporankeuangan konsolidasian.Non-controlling interest OR-20The accompanying notes form an integral partof these consolidated financial statements.PwC Indonesia 4
PT INDONESIA TbkDAN ENTITAS ANAK/AND SUBSIDIARIESGuidance Notes – Statement of Financial Position1. Additional statement of financial positionWhen an entity applies an accounting policy retrospectively or makes a retrospective restatement or reclassification,SFAS 1 and OJK regulation requires the presentation of an additional statement of financial position as at the beginningof the earliest comparative period.2. Presentation of account in the statement of financial positionUnder SFAS 1, reporting entities may choose to present its statement of financial position based on either current or noncurrent distinction, or order of liquidity whichever gives the most reliable and relevant presentation.OR-18However, for public entities, the preference of OJK is to present the accounts based on their current or non-currentdistinction in the statement of financial positions. For certain industries, OJK accepts presentation of accounts by order ofliquidity. However, OJK does not elaborate which industries it is referring to. Presentation of accounts by order of liquidityhas been a generally accepted practice for financial services industries. Therefore, it will be beneficial for reportingentities to obtain confirmation from OJK if they intend to present their accounts by order of liquidity prior to publishing thefinancial statements.3. Zero balance are presented for illustrative purposeOR-3Catatan atas laporan keuangan konsolidasianmerupakan bagian yang tidak terpisahkan dari laporankeuangan konsolidasian.The accompanying notes form an integral partof these consolidated financial statements.PwC Indonesia 5
PT INDONESIA TbkDAN ENTITAS ANAK/AND IDATED STATEMENTS OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME1FOR THE YEARS ENDED31 DECEMBER 2018 AND 2017(Expressed in millions of Rupiah,except earnings per share)LAPORAN LABA RUGI DAN PENGHASILANKOMPREHENSIF LAIN KONSOLIDASIAN1UNTUK TAHUN YANG BERAKHIR31 DESEMBER 2018 DAN 2017(Dinyatakan dalam jutaan Rupiah, kecuali laba bersihper saham)Operasi yang dilanjutkan2PendapatanBeban pokok pendapatan211,034(77,366)Laba bruto133,668Beban distribusiBeban administrasiPenghasilan lain-lain(Kerugian)/keuntungan lain-lain – netoPenghasilan keuanganBiaya keuanganBagian atas laba bersih entitasasosiasi dan ventura bersama3(55,782)(42,076 )11,040(16)1,730(10,245)1,6081p85Laba sebelum pajak penghasilan39,9271p82(d)Beban pajak penghasilan(11,103)1p85Laba tahun berjalan darioperasi yang dilanjutkan28,8241p82(ea)Operasi yang dihentikan2Laba tahun berjalan darioperasi yang dihentikan1p85Laba tahun berjalan1252017112,360(46,682)Continuing operations2 OR-35RevenueCost of revenue65,678Gross ,230)15,161,127Distribution costsAdministrative expensesOther incomeOther (losses)/gains – netFinance incomeFinance costsShare of net profit ofassociates and joint venture329,700Profit before income tax(9,171)Income tax expense20,529Profit for the year fromcontinuing operations150Discontinued operations2Profit for the year fromdiscontinued operations20,679Profit for the year313213c1428,94931p82A(a)16p3924p122Laba rugi komprehensif lainPos yang tidak akan direklasifikasike laba rugiKeuntungan revaluasi tanah danbangunanPengukuran kembali imbalanpasca kerjaBeban pajak )(ii)60p23(c)1p82(c)Pos yang akan direklasifikasike laba rugiAset keuangan tersedia untuk dijualPerubahan nilai wajar padalindung nilai arus kasBagian pendapatan komprehensiflain dari entitas asosiasi,setelah pajak3Beban pajak terkait(830)95Other comprehensive income3Items that will not bereclassified to profit or lossGains on revaluation of landand buildingsRemeasurements of postemployment benefitRelated income tax268(574)97785(4)(12)(7)(14)(3)13cItems that will be reclassifiedto profit or lossAvailable-for-sale financial assetsChanges in value of cash flow hedgesShare of other comprehensiveincome of associates, net of tax3Related income tax(508)9561,5621,224Other comprehensive incomefor the year, net of taxJumlah laba komprehensiflain tahun berjalan30,51121,903Total comprehensive incomefor the year1p81B(a)(ii)1p81B(a)(i)Laba yang diatribusikan kepada:Pemilik entitas indukKepentingan nonpengendali23,8825,06717,6812,998Profit attributable to:Owners of the parentNon-controlling interest28,94920,6791p81B(b)(ii)1p81B(b)(i)Jumlah laba rugi komprehensifyang diatribusikan kepada:Pemilik entitas indukKepentingan nonpengendaliLaba komprehensif laintahun berjalan, setelah pajakOR-325,4445,06718,9052,99830,51121,903Catatan atas laporan keuangan konsolidasianmerupakan bagian yang tidak terpisahkan dari laporankeuangan konsolidasian.Total comprehensive incomeattributable to:Owners of the parentNon-controlling interestThe accompanying notes form an integral partof these consolidated financial statements.PwC Indonesia 6
PT INDONESIA TbkDAN ENTITAS ANAK/AND IDATED STATEMENTS OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME1FOR THE YEARS ENDED31 DECEMBER 2018 AND 2017(Expressed in millions of Rupiah,except earnings per share)LAPORAN LABA RUGI DAN PENGHASILANKOMPREHENSIF LAIN KONSOLIDASIAN1UNTUK TAHUN YANG BERAKHIR31 DESEMBER 2018 DAN 2017(Dinyatakan dalam jutaan Rupiah, kecuali laba bersihper saham)Jumlah laba rugi komprehensifyang diatribusikan kepadapemegang saham berasal dari:Operasi yang dilanjutkanOperasi yang dihentikan201725,04612518,75115025,17118,901Laba bersih per saham:Dasar- Dari operasi yang dilanjutkan- Dari operasi yang dihentikanDilusian- Dari operasi yang dilanjutkan- Dari operasi yang 000.010.01Total comprehensive incomeattributable to equityshareholders arises from:Continuing operationsDiscontinued operationsEarnings per share:BasicFrom continuing operations From discontinued operations -OR-88DilutedFrom continuing operations From discontinued operations -OR-88Guidan
laporan keuangan konsolidasian PT Indonesia Tbk dan entitas anak telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia; . Investasi pada entitas asosiasi 13,373 15 13,244 Investments in associates 1p54(e) Ventura bers
PT PAN BROTHERS Tbk DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2019 dan 2018 (Dalam Dolar AS, kecuali dinyatakan lain) PT PAN BROTHERS Tbk AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION As of December 31, 2019 and 2018 (In US Dollar, unless otherwise stated) Catatan/ 2019 2018 Notes USD USD
pt jaya agra wattie tbk dan entitas anak pt jaya agra wattie tbk and its subsidiaries laporan perubahan ekuitas konsolidasian interim interim consolidated statements of changes in equity untuk periode sembilan bulan yang berakhir pada for the nine months periods then ended 30 sept
PT ASTRA OTOPARTS Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes form an integral part of these consolidated financial statements. Halaman - 3 - Page LAPORAN LABA RUGI DAN PENGHASILAN
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 2 Schedule LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2018 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain) CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED
pt intikeramik alamasri industri tbk dan entitas anak/and its subsidiaries laporan keuangan konsolidasian/ consolidated financial statements untuk tahun yang berakhir 31 desember 2020/ for the year ended december 31, 2020 dan/and laporan auditor independen/ independent auditors' report.
PT SEMEN INDONESIA (PERSERO) Tbk DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 31 Maret 2019 dan 31 Desember 2018 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) PT SEMEN INDONESIA (PERSERO) Tbk AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION March 31, 2019 and December 31, 2018 (Expressed in thousands of .
Entitas Anak/entitas asosiasi 2t,4h (27.756.685) (27.756.685) (27.756.685) transaction of a Subsidiary/associate Selisih transaksi perubahan ekuitas Difference in the change in equity Entitas pengendalian bersama 2t,4a (306.833.020) (
2.15.20 Profit sharing transactions 28 2.15.21 Re-importation of goods after repair or processing abroad 29 2.15.22 Split shipments or split consignments 29 2.15.23 Sole distributors, concessionaires and agents 30 2.15.24 Tie-in sales 30 . Effective 24 January 2014 Valuation of Imports – External Directive SC-CR-A-03 Revision: 2 Page 3 of 52 2.15.25 Time element 30 2.15.26 Transfer pricing .
