PT Sawit Sumbermas Sarana Tbk. dan entitas Pernyataan Direksi Directors’ Statement Letter...

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Transcript of PT Sawit Sumbermas Sarana Tbk. dan entitas Pernyataan Direksi Directors’ Statement Letter...

PT Sawit Sumbermas Sarana Tbk. dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian interim tanggal 30 Juni 2018 dan untuk periode enam bulan yang berakhir pada tanggal tersebut beserta laporan atas reviu informasi keuangan interim / Interim consolidated financial statements as of June 30, 2018 and for the six-month period then ended with report on review of interim financial information

The original interim consolidated financial statements included herein are in the Indonesian language.

PT SAWIT SUMBERMAS SARANA TBK. DAN ENTITAS ANAKNYA

LAPORAN KEUANGAN KONSOLIDASIAN INTERIM TANGGAL 30 JUNI 2018 DAN

UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL TERSEBUT

BESERTA LAPORAN ATAS REVIU INFORMASI KEUANGAN

PT SAWIT SUMBERMAS SARANA TBK. AND ITS SUBSIDIARIES

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

AS OF JUNE 30, 2018 AND FOR THE SIX-MONTH PERIOD THEN ENDED WITH REPORT ON REVIEW OF FINANCIAL

INFORMATION

Daftar Isi Table of Contents

Halaman/ Page Surat Pernyataan Direksi Directors Statement Letter Laporan atas Reviu Informasi Keuangan Interim Report on Review of Interim Financial Information Laporan Posisi Keuangan Konsolidasian Interim ......... 1 - 3 ...Interim Consolidated Statement of Financial Position Laporan Laba Rugi dan Penghasilan Interim Consolidated Statement of Profit or Loss Komprehensif Lain Konsolidasian Interim ............. 4 .............................. and Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian Interim ..... 5 .Interim Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian Interim ..................... 6 - 7 .Interim Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Notes to the Interim Konsolidasian Interim............................................ 8 - 124 ............................. Consolidated Financial Statements

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The original interim consolidated financial statements included herein are in the Indonesian language.

Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian integral dari laporan keuangan konsolidasian

interim. The accompanying notes to the interim consolidated financial

statements form an integral part of these interim consolidated financial statements.

1

PT SAWIT SUMBERMAS SARANA Tbk.

DAN ENTITAS ANAKNYA LAPORAN POSISI KEUANGAN

KONSOLIDASIAN INTERIM Tanggal 30 Juni 2018

(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

PT SAWIT SUMBERMAS SARANA Tbk. AND ITS SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of June 30, 2018 (Expressed in thousands of Rupiah,

unless otherwise stated) Disajikan kembali - Catatan 4/ As restated - Note 4 30 Juni/ 1 Januari/ June 30, January 1, 2017/ 2018 31 Desember/ 31 Desember/ Catatan/ (Tidak diaudit)/ December 31, December 31, Notes (Unaudited) 2017 2016

ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 2f,2g,5 2.323.979.643 2.200.759.180 162.460.544 Cash and cash equivalents Deposito berjangka 2f,2g,6,38d 20.000.000 - - Time deposits Piutang usaha Trade receivables Pihak berelasi 2f,2u,38a 88.956.000 - - Related parties Pihak ketiga 2f,7 46.425.576 26.985.872 238.779.892 Third parties Piutang lain-lain Other receivables Pihak berelasi 2f,2u,38a 516.180.527 384.015.062 260.154.982 Related parties Pihak ketiga 2f,8 42.593.422 4.923.526 2.487.558 Third parties Persediaan 2i,9 333.395.969 222.031.419 121.834.023 Inventories Aset derivatif, neto 2f,10 64.728 22.764.660 - Derivative assets, net Aset biologis 2j,11 213.206.670 171.927.553 145.251.112 Biological assets Pinjaman kepada pihak berelasi 2f,2u,38a 1.773.207.478 1.655.898.496 960.617.582 Loans to related parties Biaya dibayar dimuka 2h,12 4.136.836 2.797.215 2.021.149 Prepayments Uang muka Advances Pihak ketiga 13 6.881.495 5.004.191 4.975.827 Third parties Pihak berelasi 38a 5.000.000 - - Related parties Pajak dibayar dimuka 23a 65.325.528 56.169.388 43.510.636 Prepaid taxes Aset lancar lainnya 2f,10 500.930.083 143.228.394 - Other current assets

TOTAL ASET LANCAR 5.940.283.955 4.896.504.956 1.942.093.305 TOTAL CURRENT ASSETS

ASET TIDAK LANCAR NON-CURRENT ASSETS Taksiran tagihan restitusi pajak 23b 16.011.004 76.244.209 142.405.561 Estimated claims for tax refund Aset tetap dan tanaman produktif 2k,14 4.430.293.881 4.399.217.848 4.266.038.149 Fixed assets and bearer plants Aset takberwujud, neto 2l,2o,15 3.338.821 3.407.552 3.545.016 Intangible assets, net Investasi saham 2f,16 95.000.000 95.000.000 95.000.000 Investment in shares of stock Aset pajak tangguhan, neto 2q,23f 6.108.045 15.782.209 23.187.482 Deferred tax assets, net Proyek pengembangan usaha 17 8.001.455 8.001.455 7.948.631 Business development project Piutang lain-lain pihak ketiga Other receivables third parties tidak lancar 19 - 922.164 626.706.384 non-current Piutang plasma 2f,2n,18 252.998.486 230.663.898 199.882.217 Plasma receivables Aset tidak lancar lainnya 20 34.609.567 48.108.177 1.414.477 Other non-current assets

TOTAL ASET TIDAK LANCAR 4.846.361.259 4.877.347.512 5.366.127.917 TOTAL NON-CURRENT ASSETS

TOTAL ASET 10.786.645.214 9.773.852.468 7.308.221.222 TOTAL ASSETS

The original interim consolidated financial statements included herein are in the Indonesian language.

Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian integral dari laporan keuangan konsolidasian

interim. The accompanying notes to the interim consolidated financial

statements form an integral part of these interim consolidated financial statements.

2

PT SAWIT SUMBERMAS SARANA Tbk. DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM (lanjutan)

Tanggal 30 Juni 2018 (Disajikan dalam ribuan Rupiah,

kecuali dinyatakan lain)

PT SAWIT SUMBERMAS SARANA Tbk. AND ITS SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)

As of June 30, 2018 (Expressed in thousands of Rupiah,

unless otherwise stated) Disajikan kembali - Catatan 4/ As restated - Note 4 30 Juni/ 1 Januari/ June 30, January 1, 2017/ 2018 31 Desember/ 31 Desember/ Catatan/ (Tidak diaudit)/ December 31, December 31, Notes (Unaudited) 2017 2016

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang usaha Trade payables Pihak ketiga 2f,21 170.783.418 33.474.243 56.771.749 Third parties Pihak berelasi 2f,2u,38b 24.830.729 4.650.799 452.059 Related parties Pendapatan diterima dimuka 22 3.774.316 16.412.693 33.850.000 Unearned revenue Utang pajak 2q,23c 73.379.283 96.411.473 75.475.800 Taxes payable Utang forward 2f 108.696 - - Forward payables Beban akrual 2f,24 205.266.694 60.590.350 13.636.800 Accrued expenses Utang lain-lain Other payables Pihak ketiga 2f,21 173.855.966 219.288.343 120.639.454 Third parties Pihak berelasi 2f,2u,38b 141.818.187 138.215.762 127.311.610 Related parties Liabilitas imbalan kerja Short-term employee benefit karyawan jangka pendek 2f,2s,29 104.971.400 100.465.682 71.840.042 liabilities Liabilitas pembiayaan konsumen Current maturities of jatuh tempo dalam satu tahun 2f,2p,25 - 218.886 2.202.971 consumer finance liabilities Liabilitas sewa pembiayaan jatuh Current maturities of tempo dalam satu tahun 2f,2p,26 167.556 167.556 167.556 finance lease liabilities Utang bank jangka panjang Current maturities of jatuh tempo dalam satu tahun 2f,2m,27 200.053.254 452.520.710 812.229.833 long-term bank loan

TOTAL LIABILITAS JANGKA PENDEK 1.099.009.499 1.122.416.497 1.314.577.874 TOTAL CURRENT LIABILITIES

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas pembiayaan konsumen - setelah dikurangi bagian Consumer finance liabilities jatuh tempo dalam satu tahun 2f,2p,25 - - 256.796 - net of current maturities Liabilitas sewa pembiayaan - setelah dikurangi bagian Finance lease liabilities - jatuh tempo dalam satu tahun 2f,2p,26 13.963 111.704 265.297 - net of current maturities Utang bank jangka panjang - setelah dikurangi bagian jatuh Long-term bank loan tempo dalam satu tahun 2f,2m,27 949.718.974 4.221.477.555 2.219.635.890 - net of current maturities Utang obligasi, neto 2f,2m,28 4.194.376.518 - - Bonds payable, net Liabilitas imbalan kerja Long-term employee benefit karyawan jangka panjang 2s,29 154.838.721 168.270.712 109.287.008 liabilites Liabilitas pajak tangguhan, neto 2q,23f 89.759.215 79.582.893 101.462.751 Deferred tax liabilities, net

TOTAL LIABILITAS TOTAL NON-CURRENT JANGKA P