PT AMSTELCO INDONESIA T8K
LAPORAN KEUANGAN INTERIMI INTERIM FINANCIAL STATEMENTS
30 JUNI 2014 (Unaudited) DAN 31 DESEMBER 2013 (Audited)1 30 JUNE 2014 (Unaudited) AND 31 DECEMBER 2013 (Audited)
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Daftar lsi
Halaman
Page
Content
Pernyataan Direksi
Directors Statements
Laporan Keuangan:
Financial Statements:
Laporan Posisi Keuangan
Statements of Financial Positions
Laporan Laba Rugi Komprehensif
2
2
Statements of Comprehensive Income
Laporan Perubahan Ekuitas
3
3
Statements of Changes of Equity
Laporan Arus Kas
4
4
Statements of Cash Flows
Catatan atas Laporan Keuangan
5
5
Notes to the Financial Statements
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PT Arnsteleo Indonesia, Tbk. The Energy Building 17th Floor Zone A SCBD Lot 11 A JI. Jend. Sudirman Jakarta 12190 Indonesia T: (+62-21) 52961978 F: (+62-21) 52961979
SURAT PERNYATAAN DIREKSI TENTANGI DIRECTORS' STATEMENT REGARDING
RESPONSIBILITY FOR THE FINANCIAL STATEMENTS AS AT AND FOR THE PERIOD ENDED 30 JUNE 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2013
TANGGUNG JAWAB ATAS LAPORAN KEUANGAN PADA DAN UNTUK PERIODE YANG BERAKHIR 30 JUNI2014 UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
PT Arnstelco Indonesia Tbk. (dahululformerly PT Indocitra Finance Tbk.)
On behalf of the Board of Director, we, the undersigned,'
Atas nama Direksi. karni yang bertanda tangan di bawah ini: 1.
Nama Alamat Nomor Telepon Jabatan
2.
Nama Alamat Nomor Telepon Jabatan
James Isman Office 8, Level 18-A JI. Jend. Sudirman Kav. 52-53 SCBD, Jakarta Selatan 021-3049 0227 Preslden Direktur
Name Office Address
Linus Heratmo Office 8, Level 18-A JI. Jend. Sudirman Kav. 52-53 SCBD, Jakarta Selatan 021-30490227 Direktur
Name Office Address
Telephone Position
Telephone Position
Menyatakan bahwa:
declare that:
1. Kami bertanggungjawab atas penyusunan dan penyajian laporan keuangan PT Amstelco Indonesia Tbk. (dahulu PT Indocitra Finance Tbk.) ("Perusahaan");
1.
We are responsible for the preparation and presentation of the financial statements' of PT Amstelco Indonesia Tbk. (formerly PT Indocltra Finance Tbk.) (the "Company't
2. Laporan keuangan Perusahaan telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia;
2.
The Company's financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards;
3. a.
3.
a.
Semua informasi dalam laporan keuangan Perusahaan telah dimuat secara lengkap dan benar; b. Laporan keuangan Perusahaan tidak mengandung informasi atau fakta material yang tidak benar, dan tidak menghilangkan informasi atau fakta material;
4. Kami bertanggungjawab internal Perusahaan.
atas
sistem
pengendalian
b.
4.
All information in the Company's financial statements has been disclosed in a complete and truthful manner; The Company's financial statements do not ccmtain any incorrect information or material facts, nor do they omit information or material facts, and
We are responsible for the Company's internal control systems.
Demikian pernyataan ini dibuat dengan sebenarnya.
Thus, this statement is made truthfully.
Atas nama dan mewakili Direksi
For and on behalf of the Board of Directors
James Isman President Direktur/President Director
Linus Heratmo Direktur/Director
PT AMSTELCO INDONESIA TBK Lampiran 1 Schedule LAPORAN POSISI KEUANGAN INTERIM PER 30 JUNI2014 DAN 31 DESEMBER 2013 (Dinyatakan dalam Rupiah)
STATEMENTS OF INTERIM FINANCIAL POSITION AS AT 30 JUNE 2014 AND 31 DECEMBER 2013 (Expressed in Rupiah)
Calatan I 30 JUNI20141 30 JUNE 2014
Notes
(Unaudited)
310ESEMBER 2013131 DECEMBER 2013 (Audited)
ASET
ASSETS
ASET LANCAR Kas dan selara kas Plulang kepada pihak keliga
520.453 124.410.374
Jumlah Ant Lanear
124.930.827
ASET TIDAK LANCAR Kas yang dibatasi penggunaannya
2c.3 2f
818.359.321 132.814.374 951.173.695
Total Current Assets
NON CURRENT ASSETS Restricted cash
2c .•
Jumlah Asel Tidak Lanear
Total Non Current Asset
JUMLAHASET
951.173.695
124.930.827
TOTAL ASSETS LIABILITIES AND EQUITY
LlABILITAS DAN EKUITAS LlABILITAS JANGKA PENDEK Hulang kepada pihak berelas! Hulang kepada pihak ketlga Siaya yang masih harus dibayar
230.996.874 7.569.239.723 49.400000
Jumlah Uabllitas Jangka Pendek
7,849,636,597
DEFISIENSI EKUITAS Modal saham • modal dasar 100.000.000 saham ditempalkan dan diselor penuh 61 325.926 sanam, dengan nilai nominal Ro 500 oer saham Agio Sanam Akumulas, Kerugian
Jumlah Delislens! Ekuitas
30.662 963.000 21.887 036.000 (60.274704770) (7.724.705.770)
JUMLAH LlABILITAS DAN DEFISIENSI EKUITAS
124.930.827
L·hal Ca.a.an alas laporan keuangan yang merupakan bag,an yang lidak ~erplsahkan
CURRENT ASSETS Cash and casn equivanlents Receivables to third parties'
dan laporan keuangan !n!
2e,5
6
7
10
164.996.874 7.704.453.905 247.300.000
CURRENT LIABILITIES Payables to related parties Payables to third parties Accrued Expense
8.116.750.779
Total Current Liabilities
30.662.963.000 21.887.036.000 (59715576084) (7.165.577 .084)
951.173.695
DEFICIENCY IN EQUITY Share capital· authorized 100.000.000 shares tssued and fully paid • 61 325.926 shares. with per value Rp 500 per shares Addlliona' paid In cap'tal Accumulated losses Total Deficiency Equity TOTAL LIABILITIES AND DEFICIENCY IN EQUITY
See the accompanying notes to the nnanclal stalemenl' which are an Integral parr of these Manc/al statements
PT AMSTELCO INDONESIA TBK Lampiran 2 Schedule LAPORAN LABA RUGI KOMPREHENSIF UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI2014 DAN 2013 (Dlnyatakan dalam Rupiah)
STATEMENTS OF COMPREHENSIVE INCOME FOR SIX MONTHS PERIOD ENDED 30 JUNE 2014 AND 2013 (Expres;ed m RUp'ah)
Catalan I
30 JUNI 20141 30 JUNE 2014
Notes
(Unaudited) Pendapatan
30 JUN120131 30 JUNE 2013
(Unaudited) Reve~ue
21
Seban usaha
(201 241 200)
Laba/Rug; Kotor
(201.24UOO)
Pendapatan (beban) lain-lain, berslh
(357 887 486)
Laba (rugl) sebelum pajak penghasl!an
(559128686)
(380010591)
Income (loSS) belere ,nco me tax
(559,128,686)
(380.010.591 )
Net income (loss" for the year
2111
2112
(401,986 219)
Operaring Expenses
(401.986.219)
Income (Gross) loss
21 975628
Seban pajak penghas"an
Laba (rug;) bersih tahun berjalan
Income tax expenses
Other comprehensire income
Pendapatan (Beban) komprehens;f lain Jumlah laba (rug;) komprehensif tahun berialan Laba (rugi) per saham da.ar
Other Income (~pensesJ, net
(~xDenSe$J
(559,128,686) (9.12)
(380.010.591) 2p 13
(0,01)
Total comprehenslle income (foss) for the veM
Basic income (loss) per share
See the accompanying notes to the financial stateme1ts whICh are
Uhat Catalan atas laporan keuangan yang merupakan bag/an yang /Jdak terplsahkan dan lapOran keuangan 1m
an Integral part of these flnanclal stateme"s
-2'
PT AMSTElCO INDONESIA TBK
lampiran 3 Schedule LAPORAN PERU BAHAN EKUITAS UNTUK PERIOOE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 201 .. DAN 2013 (Dinyatakan dalam Rupiah)
Modal Saham I Share capital
Saldo 1 Januari 2013
30.662.963.000
STA TEMENTS OF CHANGES IN EQUITY FOR SIX MONTHS PERIOD ENDED 30 JUNE 2014 AND 2013 (Expressed in Rupiah)
Agio Saham/ Additional paid in capital
Akumulasi Kerugian I
Acumulated losses
21.887.036.000
Rugi bersih periode berjalan pada 30 Juni2013
Jumlah defisiensi ekuitas I Total deficiency in equity
(57.913.....3.3..3)
(5.363.444.3"3)
Balance at 1 January 2013
(380.010.591)
(380010.591)
Net loss as at 30 June 2013
-
Saldo 30 Juni 2013 (Unaudited)
30.662.963.000
21.887.036.000
( 58.293.453.93")
15.7" 3."5".93")
Balance at 30 June 2013
Saldo 1 Januari 201..
30.662.963.000
21.887.036.000
(59.715.576.08")
(7.165.577.08")
Balance at 1 January 2014
(559128.686)
(559128.686)
Net loss as at 30 June 2014
(60.27";70".770)
(7.124.705.770)
Balance at 30 June 2014
Rugi bersih periode berjalan pada 30 Juni2014 Saldo 30 Juni 201.. (Unaudited)
30.662.963.000
21.887.036.000
See the accompanying notes to the financial statements which are an integral part of the these financial statements.
Lihat Catalan atas laporan keuangan yang merupakan bagian yang lidak terpisahkan dar; laporan keuangan mi.
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PT AMSTELCO INDONESIA TBK Lampiran 4 Schedule LAPORAN ARUS KAS UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI2014 DAN 2013 (Disajikan dalam Rupiah)
STATEMENTS OF CASH FLOWS FOR SIX MONTHS PERIOD ENDED 30 JUNE 2014 AND 2013 (Expressed In Rupiah)
30 JUNI 20141 30 JUNE 2014 (Unaudited) ARUS KAS DARI AKTIVITAS OPERASIONAL Pembayaran kepada pemasok dan beban usaha Pembayaran gaji, upah dan tunjangan karyawan Pembayaran Pajak Pengeluaran lain·lain Penerimaan lain-lain, bersih Laba (Rugi) selisih kurs Kas Bersih yang Digunakan untuk Aktlvitas Operas!
30 JUNI 20131 30 JUNE 2013 (Unaudited) CASH FLOWS FROM OPERATiNG ACTIVITIES Payment to suppliers
(374777.200)
(89.329,728)
and operatmg expense Payment lor employee
(198,580,000) (114.128.212)
(1700.000) (511.650834) 4289.166
salanes.
wages and allowances , Tax payment Other payments Others receipt, net
(98537.719)
(883,838.868)
(500.675.713)
ARUS KAS DARt AKTlVlTAS INVESTASI Penempatan Deposito
Net Cash Used in Operating Activllies
CASH FLOWS FROM INVESTING ACTIVfTJES Placement 01 Cash Depos/l
Kas Bersih yang Diperoleh dari Aklivilas Investasi
Net CaSh Provided by Investing ActIVitieS
ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan pinjaman dari pihak keliga Penerimaan pinjaman dari pihak berelasl
66000000
499.321.511
CASH FLOWS FROM FINANCING ACTIVITIES Receipts Irom third parMs 10811 Receipts from related parties loan
Kas Berslh yang Diperoleh darl Aktivitas Pendanaan
66.000.000
499.321.611
Net Cash ProVided by Fmancrng ActIvities
KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS
NET INCREASE tDECREASEllN CASH AND CASH EQUIVALENTS
(817.838.868)
(1.254.202)
KAS DAN SET ARA KAS AWAL PERIODE
818,359,321
7,207.693
CASH ON HAND AND IN BANKS AT BEGINNING OF PERIOD
KAS DAN SETARA KAS AKHIR PERIODE
520.463
5.953.491
CASH ON HAND AND IN BANKS AT END OF'PERIOD
See the accompanying notes to the financial statements which are
Llhat Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dan laporan keuangan
an integral part of the these financial statements
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PT AMSTELCO INDONESIA TBK
Lampiran 5/1 Schedule
CATATAN ATA5 LAPORAN KEUANGAN INTERIM
NOTES TO THE INTERIM FINANCIAL STATEMENTS
30 JUNI 2014 DAN 31 DESEMBER 2013
(DlOyatakan dalam Rup'ah, kecuati dlnyatakan
1.
30 JUNE 2014 AND 31 DECEMBER 1013 laln~
(ExpressfH1 In Rupiaf'!, unlgss ofherwise stated)
UMUM
1. GENERAL
a. Flendlfian Perusahaan
a. Penditian Pe(Unhaan
pT A!TlslelcO Indom?Sln Tbk -dfil1(,L, PT IndOCllra J::!~lance Tho. rPerusah,Hln") 1ifd,r'kan dl ReplJbll~ Indonesia berdaSB/1(an Akla Nolans I=rederi!i. Alexander Turnbuan
S H No 125 Icrtangyal 23 Febwan 1982 yang awalnya bemama PT Indo .A>aya Leasmg Corporallon Akt.a pendinan l€'fsebut lela/i dlsetuJul olel\ Merten Kehaklman Repubhk. 1I1dOOeSIB melalui Sural No. C2·3535·HT 010' T"i 83 tangga: 3 Mel 1983 dan telah dlumumkan Berita NegarB Rcoubllk IndoneSIa No 40 tarnbahan No~ 5011anggal18 Mel 1984 Anggaran Das.3r Perseroan lelah beberapa kall mengalaml perubahan, d!ll1ana perubahan lerakhir dibual berdasarkan Akla NOlaris Dedy Pramono, S_H M~Kn No 39 tanggal 26 Maret 2014 tenta~ peningkatan modal oasar Perusahaan. penambahan modat melatui penemitan sanam barv !anpa hak memesan efek ter/eoih d8hulu, perubahan nama Perusahaan serta raliflkasi seluruh keputusan Rapat Umum Pemegang Saham Perusahaan pada tahun 2012 dan 201-3 Sampai dengan langgal laporan keuangan ioj perubahan Anggaran Oasar ler!ebut saal masih dalam proses perolehan perselujuan dari Menleri Hukum dan Hak AsaSI Manusia RePliblik IndoneSIa _
pi Amsteico IndoneSia Tbk formerly PT indocitra FlIlance Tbk (the "comp.wy I established /11 the Republic of IndoneSia based on NOIdllal Deed No t25 (MIAf/ 2J reur\.iiltV J982 of Frederik Alexander Tumbuan. S H which was origmaly named PT (pdo Araya Lei"iSlllg Corporation. The establishment deed was approved by tile Minister of Law and Human RIg/liS of the Republic of Indonesia in hiS DeciSion Letter No. C2-3535-HT 0101 TH 83 datea 3 MHY 1983 and puNished in the State Gazeffe of me of IndoneSia No 40, amfwoa'/,!IJi No 501 dated 18 May 1984, The Company's 0.' Association have been amend!lJ/mt several times The latest amendment was memorialfsed in Nolana} Deed No 39 da!pt1 Mfto;h 26, 2014 of Oed}' Pramono, SH" M,Kn. regarding the Increase of the Company's dlJfilollZed capifIJI, addJriOMI paid in capital through tfle Issuance Of the Company's new s/1ales wlfhou! nglJt issue mechanism, changes of the Company's nIJm8, and the ratificatloll of aU of the Company's Shareholders General Meeting decislOti in 2012 and 2013 Ulltil the dated of th)s finarn:ial statements report, these amendments is still in process II)( obtait1i11g me approval of Minister 01 Law and Human Rights of the Republic of IndOrlesia,
6erdasark8n pasal 3 Anggaran Dasar Perusahaan yang lama, ruang lingkup kegialan Perusahaan meliputi btdang usaha anjak plutang, sewa guna usaha, pembiayaall konsumen, dan usaha Mrtu i<,rediL Perusahaan mulai oeroperaSl secara komersial pada tahun 1983. Berdasarkan Sural DirekSf PerusaMan NO' 188I1NCF·DIRlXl10 tang9al27 Desember 2010 tentang permohonan penc.abulao ijJn usaha pembiayaan Pefusahaan Menleri Keuaogan lelah mencabu1 ljln usaM pernbiayaan Perusahaan dan dinyalakan hdak berlaku !agi, melalui Surat Keputusan No_ KEP· 719/KM.l0J2010 1809ga! 30 Oesember 2010
Based on articJe 3' of the CO'mpany's previous ArtICle of Association, the Scope Of Company's
activities are fadorirlg. leasing, consumer finance and credit card business. The Company
started jts commercial operation in 1983 Based on the Company's Board of Dlrectols leffer
No. 18811NCF·DIRlXlfO dated 27 December 2010 regarding the revocation of tile COtnJ..'8/1y
financing business liCense, Ministry ot Finance has revol<ed the financrng ficense of me
Company and stated that it is 00 valid, through rts decision fette! No Kep 719/KM. I012a10 daled December 30,
Berdasarkan pasal .3 dalam Akta No 8-712010 Anggaran Oas8r Perusahaan yang baru, ruang Iir1QkUP us.ana PefusaMan meliPuti bidang usaha petdagangan keagenan, perwakilan konl,aklor, jasa, aogkutan, percetakan, pertanlan, teal estate, dan industri Sampa! dengan laoggal laporan inl, Perusahaan relurn memulai aklivltas komeiSjalnya
In accordance wilt! Miele :; of the Articles of ASSOCiation In Deed No 8712010, me Comp;II1Y IS
engaged in lfadiflg, agencies, representatives, contractor, setvices, transPO'rtatlon prrtlfJrlg.
Pads ~anggal 3 November 1989, PerusaMan memperoleh pernyalaan etekh! dati Kelua Badan Pengawas Pasar Modal dan Lembaga Keuangan dengan sura! N3 068/SHM/MK. 10/1989 ontuk melakllJo;;an penawarafl umum pemana kepSda mfl5y8(ak.a~ ala!> 1 200 000 Saham dengan ndal nOminal sebesar Rp 500 per saha;n 'nelalUl Bursa Eleio. at IndoneS1B harga penaW8ra'"" se-besat Rp 8 000 sl1hBm Pada ~allggal 27 Jult 199C, saharr PerusaMan selumLa/"l 48 lemba! Sfit"lAm !e'ah dlC818ikan 01 Bursa Elek Indonesia lsebelumnya Bursa E!ek JakMal Uha! Calatan 9 ..w(uk penjelaSan rnengena. jumlah saham Perusahaan
Or' 3 NOvember 1989, The Company obtamed an effec!tve statement trom (he Chal/IHol1 of me
Captfal Market and Financial lrlsrllufions SupelviSJOIl Boara lI
068IS,l1M!MK.,10/ 19BP to conduct all Il1Itt,~i iJubliC offetlfU) of 1.200,000 s/lales (e Wi' pn[)iIC
With par value of qp 500 per share Ih)otlgll a stock exChartge In indoneSia
,Rp 8,000 per share On 27 July 1990, all shares of ffle Company amomUlI~g I()
",NIles were listed in the IndOrle$13n Stock E);challge (formerly JaKa,1a SIOCk E~t~j18Ii{W)
Refer to Notes 9 for the explanation of total shares of rhe Company
Berdasarkal'l pengumuman Bursa Ere.. IndoneSIa No Pel1g,DEL·00001 I BELPPJ!01.
eased on the pubJtcation of IndoneSian Sloel< E~cnanges No Peng·DEL-QOOOllBEI PPJ!Ol·
2013 dated 18 January 2013, IndoneSian Srock Exchanges.t"Jad already dellst the
slOcl<s in Indonesian Stock Exchange. I() wtllch tflls was effecrive on 19 February Unf1!
tile dare of lhis firanciaJ statement report, the Company have rtO( done (he (ellsl1I19 PIOceSS If!
the Indonesian Stock Exchanges
2013 langgal18 Januari 2013 Bursa Efek IndoneSia menghap\(skan perCata1an sl1l'1am Perusahaan dl Bursa Efek Indonesia. dimafia penghapusan pencatatfln saham Perusahaan ini lelah erekif per langgal '9 Februan 2013 Sampal dengan langgal !'morar' keuangan in\, Perusahaan belum me!aksanoli.an pencatatan kemb<'lll saham Pcrusahaan 01 Bursa Efek Indonesia
agncultvre, real estate, and industrial activitIes Un/II the date of the reporT, (he Company 118S
yet started its oommefCiaJ activitieS
flOt
IS located in ihe Energy Buildlllg 17th floor. SCBD Lot 1 fA J,' Jpndelal
~ll~_ I
Perusanaan oerdomlsili di Gedung Energl Lantai 17 SCBO Lol 11.0., JI Jeodera! $udlrlClan Kav 52·53, Jakarta Pada tanggal 30 JurI! 2014, PerusaMan tidali. memiHIi.; karyawan (\ldal\. diaudlt)
On June 30, 2014 the company has no employee (uoa£KfltedJ
SU$\man Oewan Komisaris Dlreksi dan Komile Audit Pefusahaan pada langgal 30 Jllni 2014 dan 2013 adalah sebagal beHkui
The cO'mpositiofl of rhe Company's Board of Commisloners. Otrectors and AUdit ComflliUee as
al June 30, 2014 and 2013 were as folkJ.ws
30 Juni 2014 f 30 June 2014
30 Juni 2013 { 30 June 2013 SOll('(J of commisioner
Dewan Komisaris Presiden KomiSans
Andy Mallangkay
Eddy Wljaya
PresidsnJ Commisioner
Komisans lndependen
lvonne
ChnstQfer Wibtsono
IrloopencWtlt Commlsorter
Presiden Oireklur Olrektur Cireklur
James Rival Isman Unus Heratmo Fonl'
Oene Joosl Marseille
PrnskJent DirectOr DJrector
Komjt~ Audit Kelua Komite Audit AnQQota Anggola
Ivoor1e Ferry Kartolo Joy Kei'tC3'18 Hatim
Le!!en (PUf) Agus Wldjojo Eka Pria Anas toiabtb Ansyorj
Audit CommJte
Chairman
Member
Member
Ba.ra of directors
Oewan Olf.JlsI
PT AMSTELCO INDONESIA T8K Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KElIANGAN INTERIM
NOTES TO THE INTERIM FINANCIAL STATEMENTS
30 JUNI 201. DAN 31 DESEMBER 2013
30 JUNE 2014 AND 31 DECEMBER 2013
(OlOyatakan dalam Rupiah, kecuail dlOyatakan
laint
(EKpressBd In Flupiaf1, unless ofherwlse stated)
2. IKHTlSAR KEBIJAKAN AKUNT ANSI PENTING 8eoku!
In.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
ada/an keblJakan akuntiHlSI pentifl-g yang diter8pkal1 oleh Perusahaan dalam
Presented below are the sIgfllfIC81lt accoulllmg POliCieS adOpted m the Company whiCh are In confonrllfy With {he Indonesian statements Sf8ndards T7'le I'jnanclal statements have a{so been plepared in conformIty w,tll & LK) tvo the Capite! Market and Fmancial Instilutrons SuperviSOIY Board (,BAP€PAM VIII G, 7 for tha Guidance on finarK;la l Slaremeflls Presentation alld Decree Nn KEP" 5541BU2010 fflgarditlg the amendlnellr tQ Reg(,latlOll No VfU G 1
0'
penyusuoan laporM fl:euangan, Y
perubahan alas Peraturan No VI!! G 7 oj, Oasar penyusunan lapotan keuangan
8.
The financial statements have been prepared on basIs of histoflcai costs, excepl wi1er(> otherwise disclosed in the notes to the finanCIal statements The financial slatelMots are al30 prepared on an accrual baSiS, except for slafen'leats of cash flows
Perusahaan telah menyusun laporao keuangan ini berdasarkan basis kelangsungan lIsBh~L "'arena seperti diJabar~
The Company has prepared (he fjn8flCraf statementS 011 a going concer;} basis 8'S ;'dled ifl Note 17, the Company has been supported and conlJflue to be supported by afMateo companres
Perus
The Company maintains its books 1/1 Jnrtonesmn Ruptah ("Rupiah" Of "Rp") FlI;)!l/f!S ,n flIt,> fmancial statements are rounded to and stated In RUpiah, which 1$ the Company s tepoffll1g currency, unleSS otherwise stated.
Laporan arus kas disu$uO mengguna~an metode langsung dengan mengklallilflkasl"'an arU5 k.as berdasarkan ak1ivj!as operasi. fnveSl.as., dan pendam'lao Unluk IUJuan penyusunan lapon:l:n arus kas, "'as dan setara kas mencakup "'as, kas dl banlt. dan deposito dengan jangka waktu \lga bulan alau kurang, selelah dlkurang. cerukan
The statements of cash nOw$ are prepared based 011 the direct methoo by C!
b. Perubahan pada pernyataan standar afl:untamu keuaogan dan interpretasi
standar afl:umanst keuangan
rr,e
b,
Changes to statements of nnanciill.tCcotJnting standard$. and
interpretations of "nancl3J 3ccountlng stiloollrds
Pada 13nggal 1 Januafi 2011, Perusahaai"l' meneraplr.an pernyataan standar akunlansi keuangan ("PSAK") dan Imerpreias! standar ak,unlansi keuangan nSAK~) baru dan reV!SI efekM pada tahun 2011, Kebljakan akunlansi Perusahaan 1etal1 diubah yang disya(alltan, sesual dMgan ke:tentuan tfansisj masing·masmg slandar dan InlerPfelasi
On January " 2011, the Company adopted new and revised statements of fll181lciaf accounUng Siandards rSFASj and interpretations of Statement of FI"allcial AcCOun(lrlg
. P$AK No 1 (Revisl 2009). Penyajiao Laporan Keu(Jogan
- SFAS No, 1 (Revised 2(){)g), Presentation of Finanaai Statements
Slandsr yang direvisl lersebu\ hdak fflempel'tlOlehkal1 penyaJlan pas penghasllan dan beban (ySitu. -perubahan eltultas t'!Oo-pemilikl dalam !apOfan pembahan ekU!tas. mengharusUn ~perubaMn ekUltas non~pemlli;'" dlsaJikan dari perwbal1an eltuitas pemmk Peftlbahan ekujlas non·pemlll'" diharuskrln diungkapkan dalam lapo(an hasll usatla_ Ent,las dapal memilih untuk menyajlkan salu laporan l1asi! usal1a (iaporan laba rugi ltomprehensl1) alau dua laporan has I! usaha (laporan laba rugl dan lapnran !aba rugl komprehenslf) Sebagai tambahan. lidak diperkenankan un1uk rnenyajl;'an pos penghasilan alau bebao sebagai pos luat biasa
The revised standard prohibits the presentatIOn of items of income and ex.penses {fhalls 'nOll, OWl1er chal1ges In equrly'1 in the siatements of changes in eqwty. "non-ownel 110!H)WIH?1 changes in eqwty" to' be presented sepatatefy fro", owner changes in eQwty cnanges in equity wilt be rfJqwrad to be shown in a performance stafement E'lfIfses call chOose whe/tler fo present one performance sratement (the stafement of comprelleoslYe mcome) or two statements (the statement of Income and statement of cOIT1p!ellenslVe incomeJ- In additIOn, no Items of Income or ex.penses are to be presented as anslllq from outSIde the enftty's ordinary actlVlbes
Perusahaan telah mernilih uolu;' menyajiltan saw laporal1 hasll usa"
The CO'mpany has erected to present one perfofil1ance &faremenI The Malloai statements J1iJve been prepared under the revised disclosure requirements
Penerapan slandar, interpretas( baru dan revisl dan pencabUlan sla~dar benkul 10' tidak menyebabkan perubahan signifikan te,l1aaap kebijakan akuntansi Perus
The adoption of these new and reVised standards and interpretaflOllS dld nol rewil If1 Slgtlificant changes to the Compeny's accounting poliCieS and had no material effeCt Of! tile amomus repc11ed for the current or prior !lflartCIilI periods
P$AK 2. (Revisi 2009). "LapOiao Arus Kas' P$AK 3 (Revis. 20tO). "Laporan Keuangan !nle:r!'!"
PSAK 4 (ReviSI 2009) 'Laporan Keuang8n Konsotldasl81' da" Kel)angan Te(Sendln'
PS.AK 5 (ReviSI 2(09), "Segrren Operasl"
PSAK No 7 (Rev lsi 2010), ~Pengungltapan Pihak,plhak SereJasl
P$AK 8 (Rel/isi 2010i. "Penstlwa $etelah Pe(jooe Pelaooran"
P$AK 12 (Revls~ 2009), "Sagian PartiSipasi dalam Ventura 8ersama'
PSAK 1S (Revisl 2009) "!nveslasl pada Entilas AsO'~as!"
P$AK 19 (Revisi 2010), "Aset T8Itberwu!ud~
PSAK 22 (ReviS! 2010), D+(ombinasi Bisnis·
PSAK 23 (Revisi 2OHi). ~PendapaU;n"PSAK 25 {ReviS! dan Kesalahan"
Standards ("!PAS', that are mandatory from that dere Changes to the Company's accollnfmg poflCias have been made as required, in iJecordance with the trami/Honal provisions in ttle respective stsm:1ards and int'rpr&lations.
(R~Nlsed 2(09), "SlaremeN ot Cash F,owS·'
SFAS :) (Revised 2010), 'Inteflm Financla! RePf:u1l11g'
SFAS 4 (Revrsed 2009). 'Co!lsoiKiafet181i(f Sepa{{jre Fmanclai Statements
Sf AS 2 Laporan
200e}. "Keblja"'an Ak.uotansL Perubahan Estimasi Ak.untansl,
PSAK 48 (Revlsi 2(09),
--~::".
8Ui" of the prepaflltion of the financial slate-ments
Laporan ketJangan telah dlsusun det"lgan dasar harga pero'ehan, k~cuall dmyalaltan tam dl dalam catatan alas laporan keuangan laporan keuangan Juga dlsuSlin be,dasarkan k.onsep akruaL It~uall pada laporan arus "'as
Si=AS 5 (ReVised 2iJ09). "Oper<3tlllg Segment'
Si=AS No 7 (ReVised 2010), ·'Re.laled Party Disclosures
SFAS 8 (Revised 2010," ~Events aftel" tne Renortmo Period"
SFAS t 2 (ReviSed 2()()g), ~Jnterests 1(/ JO'mt Ventures"
SFAS 15 (Revised 200g), ~/nvestments in ASSOCiates'
SFAS 19 (Revised 2010), "Intangible Assets~
Si=AS 22 (Revised 2010), ~Business CombmatlOn"
SFAS 23 (ReVfsed 201D), "Reventle"
• SPAS 25 (Revised 2(){)9), "Accourttmg Poficies, Changes in Accounting
Estimates ftfId Errors"
~PenurLinan
Nllai Aset
N
~ SPAS
4' (Revised 2009), "Impairment of Assets"
PT AMSTELCO INDONESIA TBK
Lampiran 513 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM
NOTES TO THE INTERIM FINANCIAL STATEMENTS
30 JUNI 2014 OA" 31 DES EMBER 2013
'0 JUNE 201' AND 31 DECEMBER 2013
(Oinyatakan dalam Rupiah, btuaii dinyatakan lato}
(Expressed In Rupiah, unless otherwise stated)
2, JKHTISAR KESIJAKAN AKUNTANSI PENTING (I.njulInl b. Perubahan pada pemyatean standar akuntansi keuangan dan
intorpf&lasi stand.l' akuntansi keuangan (Ianjutan)
2, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
b,
Chan~s
to $fat.menu of fln.ncl.18ccounting sllmd"d& and
interpretlftlons of f1nllncls' ,ccount;ng stllndllf& (continued)
PSAK 51 (Revisl 2009), ~PfovjSi, Uab!l!tas Kontinjensi dan Asel KOntlnJe'lsi"
SPAS 57 (ReVised 20(9), "PrOVisions. Contingent LiabIlities and Contmgenr
Assets" PSAK 58 (ReVIS12009). "Ase! Tldak
lancar 'fang
Oimilikl untuk Oijual dan
· SFAS 5$ (Revised 2009), 'Non-curren! Assets Hf]fd for Sate and
Operasi yang DmenhkM
ISAK 7 {Rev lsi 2009),
~Konsolidasl
Discontinued Ooerations" IFAS 7 (Revise-j 2(09),
Entitas 8ertujllan Khu5US'
ISAK 9. "Perubahan alas lIabihtas Akilv!tas Purna Operas!. Restorasi {Hln
l!ablh!as Selupa'
,SAK ISAK ISAK lSAK !SAK
10. "Program Loyalllas Pelanggan"
1i 'Oist'lbuSI Asel Nonkas kepada Pemlllk#
12, ·Pengendalian BerS3f"1a Enlltas: Kon!lIbllSI NOnmooeier olen Vcn(lJIel"
j4 "Aset Tak berwujud· Situs Web"
17 "Laporsn Keuangan dan Penurunan Nliaj'
~Conso/ldat;ol?
of Special Purpose Entities"
· IFAS 9, "Changes in Ex!strng DecommissIoning, Restoration ana SmilIe! LiabllitIEM" · · · ·
(FAS IFAS IFAS tFAS ~ tFAS
10, 11, 12, 14, 17,
"Customer Loyalty Programs" ~Distributions of Non-Cash Assets to Owners'
"Jointly Controlled Entrties NOll-monetary Contnbut!onS by Vellturers ~/ntar/fJW/e Assets - Website Costs" "Interh"n Financial RepcrMg and Impa/anenl'
Pen(:abu~ar standar dan mterprelasi berji<,ut im !ida;:' rnet1yebabkan pCrUbahan sJgnlhkan terhadap kebljak.an ak.un:ansi Perusahaan dan l!dak berdarnpak materia! lerha03D Jumlah yang dl13pOrkfm da!am !aporan tahun be'Jalan alau lahl1!l 50belUlnl1Y
TIle wlthdrawaJs o{ these standards and If'lterpretatrons did /Jot result If' Sigilif/'cant Ihe ComPatly'S !JCCOunfing policies aod Ilad 1'0 matanal effect on the amollilts rcpolfed cwren' or prior fir.anCla! year
PSAK 6, Akumansl dan Pelaporan uruuk Entllas TaMp Penge,'l1b3ngan , PSAK 21, "Ak.uotans> Ek.Ultas"
PSAK 40 .. Alt,unlansl PerlJbahan Ek,utas Eotltas Ana;:' alalJ Asosiasl
!SAK 1 'Penentuan Harga Pliden"
· ·
- ISAK 2,
'Penyajlan Modal daiam Neraca dan P'utaog kepada Pemegang SahaPl
- IFAS 2. "Presentation of Capita' m the Balance Sheer and Subscflpiion
· ISAK 3,
"AkumanSI atas Pernbertan Surnbangan atau BantlJarl"
10
tile
SFAS 6. "Accounting and Repcr1m{) {Of DeveIO(JInellt·SrAge EntitieS SFAS 21 "Accounting tor EqUity SFAS 40,
'Receivables"
!FAS 3, "Accountmg for Donation or EndOwment"
Slsndar akuntan,sj dan IOterprei8si baru dan revisi beokul !nl telah d!lerbrtkan dan dIW8jlbkan untuk tahun yang dlmuittl seJSk. atau setelah 1 JanlJan 2012·
The fol/owing new and revised accounting standards and interpretations have beerl published and are m8f'1dstory for ffnenciaJ yaMS beginning on or after January 1, 2012:
Standar akuntansi dan Inierprelasl baru dan revisi berikul ini lelah diterbltkan dan diwajibkan untuk tahun yang dtmulai Sejak atau se!elah 1 Januari 2012:
The following new and revised accoUf'lttng standards and interpret8tions have and are mandatory for financial years begInning on or alter January 1, 2012
• PSAK 10 (Revisr 2010), ~Penga(uh Perub.a;han Kurs Valuls Asing" PSAK 13 (Revis! 2011). "Properti lnvestasi" • PSAK 16 (Revisi 2011} "Aset Tetap"
• SFAS 10 (ReVised 2(10), -The Effects or Chaflges in Foreign Exchange Rates" • SFAS 13 (Rev/sed 2011), "Investment Properties" ~ SFAS 1~ (Revised 2011), "Fixed Assets"
+
PSAK 18 (RevlSi 2010), UA;;untans! dan Pelapo{an Program Manful Purnakarya
bOOl}
pablished
• SFAS 18 (RevisiKJ 2010), ~Accounring and Repor1mg by Retirement Benefit Plans"
· " · -
• · •
-
PSAK 24 (Revisi 20'0), "lmbalan Kerja~
PSAK 28 (ReviSi 2011). "SIAya P!OJarnan~
PSAK 28 (Revisi 2010), "Ak.unlansi unluk Asuransi KerUQlan"
PSAK 30 (RevisI20t1), ~Sewa"
PSAK 33 (Revrsi 2011), "Ak1!vitas Pengupasan Lapisan T'mah dan Pengelolaan
Lmgkungan Hidup pada Pertambangan Umum"
PSAK 34 (Revisi 2010). "Kontrak Konstru;;si P$AK 38 (ReviSi 2010), UAkuntansl untuk Asuransi Jiwa'
PSAK 45 (RevIS! 2011}, HPelaporan Keuangan Entitas Niflaba~
PSAK 46 (Revisl 2010}, HPajak Penghasilan" PSAK 50 {ReviS! 2010). "InslfU!~en Keuangan Penyajian" P$AK 53 {RevlsJ 2010), "Pembayaran Bernas!? $anarn" PSAK 55 (Revisi 2010), "Instrumen Keuangan. Pengakuan dan Pengukuan" PSAK 56 (Revl51 20ll), "LaM per Sa ham"
· PSAK 60, "Inslrumen Keu.\wgan Pengungkapan"
- PSAK 61 "Akuntansl Hlbah Pemeomah dan Pengungkapflll Sa'1!uan Pem2!'IHa,,'
SFA$ 24 (Relli~.ed 2010). ~EmpJoyee 8eneflts"
S FAS 26 (Revised 20ft). "SorroWing Costs"
$FAS 28 (Pevi.ted 2010), "ACCOUlitmg for Loss !()St/f81K:e'
SFAS 30 (ReviSed 2011), 'Lease"
- SFAS 33 (ReVIsed 2011). ~Slnp()Jng ActiVities and EflvironmentaJ mallagemelllll1
• · -
General Mining' • SPAS 34 (Revi5:sd 2010), SFAS 36 (ReviSed 2(10), - SFAS 45 (ReviEed 2(11). • SFAS 44 (Revised 2010), • SFAS.sO (Revised 20tO), • SFAS 53 (Revised 2010; • SFAS SS (Revised 2010), - SFAS (Revj~ed 2011),
se
'ConstrucltOo Contracfs" "Accounting tor Life JfiSUIance"
"FinancIal Reporltng tor Non-Profit OrgamzatlO11S" "Income Taxes" ~Financia,lI!IStrumenrs PresenialtOn' "Shere·basea Payments" ~Financial instrument Recognition and "Earning per" Stlare~
MeaSlJfemen~
SFAS 60. "Pinar.cial fnstrUl11Cots' DisclOsures" - SPAS 61, "Accounting lor Govetnrnenl Grallts and DI$closwes of Govfj(fjmenl ASSistance .
PSAK 62. "Kontrak Asurac$!"
- SFAS 62, 'In~uratJce ContractS
SFA$ 63, 'Financial Reporting In Hypenn"al101l8ty Economies'
- PSAK 63, "Pelapo(an Keuangan delem Ekonom! Hlperin l 19si PSAK 64 "Akftvltas fk.solorasl dan Evaluasl pada Pertambangati Sumbel Caya
· S~AS 64. "ExpiarallCn and Eva/ua/Kln Of MinfJfiJi Resources
Mlnelal" ISAK 20_ 'PaJak PenghaS.>l
I~AS 20_ ~/ncome Taxes-Changes In
Pemegang $aham"
Sharehok1ers"
the Tax Stat'us of an Entity or Irs
21, ;Agreements for the ConsttuCflOIl of Real Estate' 22, ·Serv~ Concession Arrangements: DisclOsure' 23, 'Opera!1ng Leases - Incentives' 24, "Eve/utttirig th" Substance of TratlsaclK)f'lS Invol'ling the Legal Form of a Lease" IFAS 25. "L8nd 1ighI." • IFAS 26, "Rewaslessment of Em!>edded Derivatives·
iSAK 21. "Perjanjian Konslruksl Real Estal' - !SAK 22. "PerjaoJ;an Kon5esi Jass. pengungkapan" ;SAK 23, 'Sewa Operasi - lnsentir - ISAK 24, ~Evaluasi Subslansi Beberapa Trsnsa;;si yang Mehbat;;an sualu Seniuk Legal Sewa~ • !$AK 25, '·Hak atas Tanah~
- I$AK 26_ "Penilaian Vlang Denvatif Melekat"
· ·
It:AS IFAS IFAS IFAS
Pencabulan standar a~untasi dan m1erpretasi berikut in; te!ah dlterbitkan dall dlwajibkan untuk tahun bu;:,u yang aimulal sejak alau selejah 1 Januari 2012'
TI,e following withdrawals of accounting standards and interrxe1alions /mve been pHbfished and are mandatoq for finanCisl years beglfining on or tater than January 1 2012
PT AMSTELCO INDONESIA TBK Lamp;,an 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM
NOTES TO THE INTERIM FINANCIAL STATEMENTS
30 JUN120'4 DAN 31 DESEMBER 2o,3
30 JUNE 1014 AND 31 DECEMBER 1013
(Clnyatakan dalam Rupiah, kecuali dinyatakan lain;
(Expressed In Rupiah,
2. IKHTlSAR KEBIJAKAN AKUNTANSI PENTING (lanjutanJ
un/us otherwise !ltatedJ
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continuod)
n, Perubahan pada pernyatun standar skuntan.i keuangan dan Interpretasi
standar akuntansi keuangan (tanjutan)
b. Changes to sUttements of nnanc/at accounring standards ,nd
interpretlftlons Of financial accounting standards (continued)
SFAS 11, ~TranSletion of Fiflendsl Statements m Forel'gn Currencies" • SFAS 27, "'AccoonJlng (or Cooperatives" • SFAS 29, "Acoount£ng lot Oi/and Gas"
· SFAS 39. "Accounting to: Joint Of)erfillons"
SFAS 52. "Reponing CurrencieS" -IFAS 4 ~Allowable Alternatt've Treatment of Foreigll cxcNmge Dfrrer~mces"
PSAi( 11, "Penjabaran Laporan Keuangan da!am Mala Uang Asing" • PSAK 21, ~Akun!anSI Koper8st" PSAK 29, ~Akuntansi Mlnyak dan Gas 8umi" • PSAK 39. "Alqmtansi Ker,a Sarna Operas!"
- P$AK 52. "Mata Usng Petaporan"
· I$AK 4, ~Allem8ljf Pertakuan yang Djizmkan alas Sehsih Kurs·
w
Perusahaan masjh menganahsa dampak standar dan IOterpr€tasi baru dan relliSI pencabutan slandar dan interpretasl terse but dl atas !ernadap lapor3n to:eu ....,gan
sen..
c. Kas dan setara kas
The Company is stili assessing the Impact of these new 01 revised SFAS and IFAS as well as lite Withdrawals of the afore mentIOned stalldards and mterprctaiJOI1S Oil lJlI:~ fl1laHc,a/ statements
(;, Cast! and cash equivalents
Kas dan selarii leas termasuk kas. bank dan semua deposito !)et;angka yatig Jatun tempo dalarn liga bulan atau kuratig sejak langg31 penempaliin dan !!dak dfgun8to:an sebagai laminan alau Ildak dibataSI penggunaannya pen)'usunan lapor3n "rus kas. kas dan selara kas d,saJlktlfi selelah cerukan KClS dan S£'lara kas yang dlbalaSI penggunaannya yang d gunakan wlluk lamulRn fas'tl\e1!> ~artu kredil Perusahaan dis3Jlkan sebagal "Kas yang OlblHasl Pengg,maannya pada sekSI Asel Tldak Lancar d1 laporan poslsi keuangan
d. Penjabaran mata uang asing
Cash Brid cash eqUivalents are cash on hand cash m bankS and tIme dePOSits with penodS of three monthS Of less at ftle tm;e of placement and whiCh are not used as or are not restricted FOt the purpose of the staTements of cash nows cash and cash equIValents ale pJesellled net of overdrafts,
Cash and cash eqUivalents wnlcn are res/ncted for securmg the Compaoy's credit card are presented as -Restn'cted Cash" undel the fiIon·Cufrelll ASSets section of fIle sf~ret1lel1tf:; finatiClaf posjtion
d. Foreign currency translation
Tral'saksl dalam mata uang .selaln Rupiah dikonllersl mefiladl mala ua')\l Rupiah ",e"Ouun,',n kurs yang berJaku pada tanggal lransaksl F'ada tangga, akhll perlode asel )jabilitas monNer dalam mala uang selaln Rup!ah d!konllerSl mer.J3dt Rupiah dengan lurs 'fang berlaku pada tanggal tersebut. Keuntungan dan kerug,an yang flmbul dari penjaoarao asel dan habilitas moneter dalam mala uang selaln Rupiah dlakui dalam laporan laba rugi
Transacllons denominated ifl correocles ot/ler than Rup'ah are converted II1ro Rapial; 81 f/JA e.,Change rate prevailing at (tie date of .'he transactIOn AI rhe penod end dare IHIlIJefilry assets and liabilitres In currencies other than RUPIah are translated m(c Ruplf.iIJ at ft,e excnang& (<:lte preVBlllng at tM( date, c).Change gains arn:i losses aming Of! the (rEmS/Mlon of monetary 8SSittS and lia!)/lities In currencies other than RU/)Jah are recogtllsed 111 lhe statemenfs of income.
Ktlf'S, !)erdasarkan kurs !engah Bank Indonesia, yang dlgl,makan pada tanggal akhir
The rates of exchsnge. bssed on the Bank Indonesie middte rate. user! at the penod itflij dates
periOde adalah sebagai benkul
W6reasfolJows 30 Juni 20141 30 June 2014
31 ae.ember 20131
j1 .o.cember !01' Dollar Amerilea Senkat
("Dollar AS~ atau ~US$") e~
Transaksi deno.n
pihak~pihak
12270
beretasi
Perusahaan telah melakukan Iransa!<:sl dengan p.hak-pthak berelasj bere-I.asl adalah orang alau entilas yang tei"k.ajt dengan Perusahaan
UMed States Oouar rVS DoH.,. or "US!")
e. Tr8nsalcsl d4ngan plhllk.pihllk bereJuJ Pihak·pihak
The Company h8S entered into transadiolts !l\'fth related parties individuals or entities which are relatea to the Company
Re!ated pa,tres ate
jndtllidu atau anggola keluarga lerdekal mempunyai relaSI dengan F'enlsClhaan jik
All mdtvidual or family member is related to ttle Company If 1/ ~ has contro! or jolflt contro'! over the Company • has significant innuence over the Company or
$,J8tu entllas berelasi dengan Perusahaan ,ika memenuh! safah salu ha! beflkul
An entity IS related to the c.cmp8ny il any 01 the foi/owmg conditiolls applte$
*
• enl'las dan Perusahaao adalah anggota dari kelompok grup yang sama (artwya entllas fnduk, enHtas anak, dan entltas rekanan !erkail dengao enlitas lain) • suatl! enl1tas adalah entrtas aSOSlaSI alau ventura bersama dan entilas lam (aHUl • kedua enlitas tersebul adalah ventura bersama dan entilas kehga yang SAJl1a • salt) enhlas Malah ventura bersama dan enHtas ketlga dan enl11as yang la)f~ adalah adalah enhlas asosiasi dan enhtas ketlga • enlilas tesebul adalah suatu program imbalan pascakerJa ;:luk ;mbalArl ker;a Cil'! salah saltl etitltas pelapor aiau enlltas yang leitait dengan erMas pelapor Jlka enlllas pelapor adalah enlilas yang menye1enggarakan proglarn \ersebut ITlAka efihtas sponsor Juga !)ereiasl dengafi entjtas. peiapor • enillas yang dikendalikan alau dikenda'ikan bersama olen orang bereiasl 5Ppe!1; 'lang rll!dentlff~,asl d1 afas Blatt • oranq ya'ig memnikt pengelldallan a\au pengendahan bers?ri'a alas er11ltas pf'!apO! yang memilrki pengafuh siglllfikan alas entllas alau merupakan anggota dan persOn!1 rnanaJemen kunci dan enlitas (alau e!11ilas mduk dan entllas) Selufllh !ra'lsaksl \.l!ama dengan pthak oorelasi diungkapto:an dalarn cala!an alas laporan keuangan
f, Piutang usaha dan piutang +ain·lain PiutBng usaha adalah Jum1ah piutang pelanggan alas penju318n barang atl'\l,l Jasa yang diberikan sehubungan dengan kegiatan usaha Piutang lain~lalfj acalah Jumlah plUlang pinak keliga atau ptnBk yang memlljki hubungan istimewa diluar keglatan usaM, Bile pembayaran diharapkan akan ddenma dalam Jangka waktu satu tahun atall kurang, maka dlklasin!<:asi!<:an sebagai ase1 laf1('.ar, Bila tldak, dlsaJlkan sebagal asel tldak lancar
• IS a member of the key management personnel 01 {he Company or of a pal ell! Of lhe Company
, the entity and the Company are members of the same group (which means thAI each parent, subsidiary and feltow subsidiary is related ;0 the otherS):
• Me entity is an aSsociate or ajoim venture of the other entity (or M assoCiate OJ • both entities are jam( venfllres of the same thircJ parry, • one entity is a JOint ventl.Jfe of 8 third entlfy and the otM! entity is an associate 0' the !tllrd Bnbty • the entity is a post-empJoymem beneld pian lot the benefit of employees 01 fHthe the reporting entity or af! entity related to the reporting entity. If the repoml19 e>!fI( Use!f is svch a plan, 1M sponsonng employers are also relmed fO 'ne reporlmf,J entity. • the en/lfy IS contolted or jOlntry con/rollecJ by a related person BS tdenMed
above Of
• it person thaI has contrOl iJr }ClOt cOIUrol OVe! the (efX)r1I11g entity thai has sigrufIC8I1t influence over the entity 01 'S a member of the key managemenl personnel of the ermty (or of a parent of fhe entity) AI! majOr transactIOns
with felalec paltles are disclosed in (tje notes m file (,napCla!
statements
f. Tra~ ,.ceivables and other rEceivables Trade f$Celvables are amounts due from customers for produCl soJd or Services performed in the ordinary course of business Other receivables are amounts due frOM third 0' rela~€d pMies for tfansactions outSide the ordinary course or buslfless. If collection IS expected III one ye8r or less. they are ClaStSified as curren: assets If not Ihey are plesemed ;)5 nOIl·cunenl assets
