PT BUMI SERPONG DAMAI Tbk DAN ENTITAS ANAK Laporan Posisi Keuangan Konsolidasian 30 September 2012 dan 31 Desember 2011
PT BUMI SERPONG DAMAI Tbk AND ITS SUBSIDIARIES Consolidated Statements of Financial Position September 30, 2012 and December 31, 2011
Catatan/Notes
30 September/September 30 2012 Rp
2e,2f,2h,2j,3,4,29,46,47 2f,2i,2j,2l,2m,3,5,29,46,47
4,621,213,013,019 470,333,247,282
31 Desember/December 31 2011 Rp
ASET Kas dan setara kas Investasi Piutang usaha - setelah dikurangi penyisihan kerugian penurunan nilai masing-masing sebesar Rp 1.738.390.404 dan Rp 1.098.222.703 pada tanggal 30 September 2012 dan 31 Desember 2011 Pihak berelasi Pihak ketiga Piutang lain-lain - setelah dikurangi penyisihan kerugian penurunan nilai sebesar Rp 108.244.136 dan Rp 167.179.241 pada tanggal 30 September 2012 dan 31 Desember 2011 Persediaan - setelah dikurangi penyisihan kerugian penurunan nilai persediaan masing-masing sebesar Rp 28.239.327.544 dan Rp 30.908.015.344 pada tanggal 30 September 2012, dan 31 Desember 2011 Perlengkapan Uang muka Pajak dibayar dimuka Biaya dibayar dimuka Tanah yang belum dikembangkan Aset tetap - setelah dikurangi akumulasi penyusutan masing-masing sebesar Rp 456.506.043.477 dan Rp 408.559.024.514, pada tanggal 30 September 2012 dan 31 Desember 2011 Aset tetap dalam rangka bangun, kelola dan alih - setelah dikurangi akumulasi penyusutan masing-masing sebesar Rp 22.690.264.346 dan Rp 20.696.409.735 pada tanggal 30 September 2012, dan 31 Desember 2011 Properti investasi - setelah dikurangi akumulasi penyusutan masing-masing sebesar Rp 379.133.839.261 dan Rp 355.502.653.519 pada tanggal 30 September 2012, dan 31 Desember 2011 Goodwill Aset lain-lain - setelah dikurangi akumulasi amortisasi masing-masing sebesar Rp 4.120.703.537 dan Rp 1.576.278.725 pada tanggal 30 September 2012, dan 31 Desember 2011
ASSETS
2e,2j,3,6,29,48 2f,46
2e,2f,2j,3,7,29,46,47
2k,3,8,13,14,15,18,46 2n 9,48 2z,10 2f,2o,11,46 2p,2v,3,12,19
2f,2q,2v,3,13,19, 38,39,43,46
3,479,082,438,056 686,701,992,715
3,913,837,788 87,688,642,789
2,869,989,844 72,022,068,307
27,774,944,123
12,085,453,184
3,528,227,429,957 1,330,921,493 290,905,416,219 224,616,556,201 9,016,571,302 5,606,695,926,303
3,012,273,393,424 949,408,699 336,107,542,429 190,869,207,984 5,796,123,517 3,720,105,909,409
439,397,306,521
438,274,560,563
2f,2s,2v,3, 14,37,46,48
46,651,286,007
48,645,140,618
2f,2s,2v,3 15,36,37,46,48 2c,16
608,691,273,200 9,302,932,297
766,441,489,432 9,302,932,297
2t,3,17,39
JUMLAH ASET
414,557,500
5,849,263,678
15,976,173,862,001
12,787,376,914,156
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
Cash and cash equivalents Investments Trade accounts receivable net of allowance for decline in value of Rp 1,738,390,404 and Rp 1,098,222,703 as of September 30, 2012 and December 31, 2011, respectively Related parties Third parties Other accounts receivable - net of allowance for decline in value of Rp 108,244,136 and Rp 167,179,241 as of September 30, 2012 and December 31, 2011, respectively Inventories - net of allowance for decline in value of Rp 28,239,327,544 and Rp 30,908,015,344 as of September 30, 2012 and December 31, 2011, respectively Supplies Advances Prepaid taxes Prepaid expenses Land for development Property and equipment - net of accumulated depreciation of Rp 456,506,043,477 and Rp 408,559,024,514 as of September 30, 2012 and December 31, 2011, respectively Property under build, operate and transfer net of accumulated depreciation of Rp 22,690,264,346 and Rp 20,696,409,735 as of September 30, 2012 and December 31, 2011, respectively Investment properties - net of accumulated depreciation of Rp 379,133,839,261 and Rp 355,502,653,519 as of September 30, 2012 and December 31, 2011, respectively Goodwill Other assets - net of accumulated amortization of Rp 4,120,703,537 and Rp 1,576,278,725 as of September 30, 2012 and December 31, 2011, respectively TOTAL ASSETS
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
-1-
PT BUMI SERPONG DAMAI Tbk DAN ENTITAS ANAK Laporan Posisi Keuangan Konsolidasian 30 September 2012 dan 31 Desember 2011
PT BUMI SERPONG DAMAI Tbk AND ITS SUBSIDIARIES Consolidated Statements of Financial Position September 30, 2012 and December 31, 2011
Catatan/Notes
30 September/September 30 2012 Rp
31 Desember/December 31 2011 Rp
LIABILITAS DAN EKUITAS LIABILITAS Utang bank Utang obligasi Utang usaha - pihak ketiga Utang pajak Biaya yang masih harus dibayar Setoran jaminan Uang muka diterima Sewa diterima dimuka Taksiran liabilitas untuk pengembangan prasarana Cadangan imbalan pasti pasca-kerja Obligasi konversi Liabilitas lain-lain
LIABILITIES AND EQUITY
2f,2j,2x,3,18,29,42,46 2j,2x,2aa,3,12,19,29,42,46 2j,3,20,29 2z,21,43 2j,3,22,29,46 2e,2j,3,23,29,46,47 2f,3,24,46 2f,3,25,46 2f,2w,26 2y,3,39,40 3,27,29 2j,3,28,29
Jumlah Liabilitas EKUITAS Ekuitas yang dapat diatribusikan kepada entitas induk Modal saham - nilai nominal Rp 100 per saham Modal dasar - 40.000.000.000 saham pada tanggal 30 September 2012 dan 31 Desember 2011 Modal ditempatkan dan disetor penuh 17.496.996.592 saham pada tanggal 30 September 2012 dan 31 Desember 2011 Tambahan modal disetor Selisih nilai transaksi restrukturisasi entitas sepengendali Saldo laba Ditentukan penggunaannya Belum ditentukan penggunaannya Komponen ekuitas lainnya
91,000,000,000 989,858,046,075 132,552,020,028 28,397,522,171 82,741,376,933 116,001,842,583 3,526,093,604,777 490,179,921,807
97,000,000,000 499,000,000,000 44,601,957,025 36,468,946,165 56,841,839,549 105,225,506,727 2,812,508,400,838 463,337,911,726
121,196,737,685 150,615,991,597 44,160,000,000 203,125,014,787
143,733,642,538 133,072,688,589 67,401,000,000 70,960,216,360
5,975,922,078,443
4,530,152,109,517
LIABILITIES Bank loans Bonds payable Trade accounts payable - third parties Taxes payable Accrued expenses Security deposits Advances received Rental advances Estimated liabilities for future improvements Defined-benefit post-employment reserve Convertible bonds Other liabilities Total Liabilities EQUITY Equity attributable to owners of the Company
1,749,699,659,200 4,765,730,551,613
1,749,699,659,200 4,765,730,551,613
(1,472,020,644,589)
(1,472,020,644,589)
27,812,873,217 2,527,668,208,568 (66,779,544,793)
25,812,873,217 1,803,053,908,445 259,773,979
Capital stock - Rp 100 par value per share Authorized - 40,000,000,000 shares as of September 30, 2012 and December 31, 2011 Issued and paid-up 17,496,996,592 shares as of September 30, 2012 and December 31, 2011 Additional paid-in capital Difference in value of restructuring transactions among entities under common control Retained earnings Appropriated Unappropriated Other equity components
7,532,111,103,216
6,872,536,121,865
Total
2,468,140,680,343
1,384,688,682,774
Non-controlling interests
Jumlah Ekuitas
10,000,251,783,559
8,257,224,804,639
Total Equity
JUMLAH LIABILITAS DAN EKUITAS
15,976,173,862,002
12,787,376,914,156
30 31
34 32
Jumlah Kepentingan Nonpengendali
2c,35
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
TOTAL LIABILITIES AND EQUITY
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
-2-
PT BUMI SERPONG DAMAI Tbk DAN ENTITAS ANAK Laporan Laba Rugi Komprehensif Konsolidasian Untuk Periode Sembilan Bulan yang Berakhir 30 September 2012 dan 2011
PENDAPATAN USAHA BEBAN POKOK PENJUALAN LABA KOTOR BEBAN USAHA Penjualan Umum dan administrasi Jumlah Beban Usaha LABA USAHA PENGHASILAN (BEBAN) LAIN-LAIN Pendapatan bunga dan investasi Goodwill negatif Laba penjualan properti investasi Laba (rugi) selisih kurs - bersih Pemulihan investasi pada entitas asosiasi Laba penjualan surat berharga Pemulihan dari penurunan nilai investasi Laba penjualan aset tetap Dampak pendiskontoan aset dan liabilitas keuangan Rugi penilaian kembali nilai wajar investasi pada entitas asosiasi pada tanggal akuisisi Beban bunga dan keuangan lainnya Lain-lain - bersih
Penghasilan Lain-lain - Bersih BAGIAN PADA LABA BERSIH ENTITAS ASOSIASI DAN BADAN KERJASAMA LABA SEBELUM PAJAK BEBAN PAJAK
LABA BERSIH
PT BUMI SERPONG DAMAI Tbk AND ITS SUBSIDIARIES Consolidated Statements of Comprehensive Income For Nine Month Periods Ended September 30, 2012 and 2011
2012 Rp
Catatan/Notes
2,631,081,788,526
2f,2w,36,46,51
916,872,494,720
2f,2w,37,51
1,714,209,293,806
2011 Rp 2,075,788,066,778 749,222,714,217 1,326,565,352,561
JUMLAH LABA KOMPREHENSIF Laba yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan nonpengendali
Laba komprehensif yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan nonpengendali
GROSS PROFIT OPERATING EXPENSES Selling General and administrative
709,635,976,846
616,390,704,466
Total Operating Expenses
1,004,573,316,960
710,174,648,095
INCOME FROM OPERATIONS
145,117,839,422 97,636,071,429 28,130,043,002 13,081,664,764 12,033,537,000 4,955,580,002 2,017,734,748 1,159,355,000
2f,2w,41,46
2e,48 5
13
891,175,097 (120,302,902,331) (65,007,681,328) 39,686,162,786
178,587,827,423 (2,020,877,177) 9,536,552,666 319,650,000 -
2f,2w,42,46 43,51
(130,451,174,372) 44,888,982,668
OTHER INCOME (EXPENSES) Interest and investment income Negative goodwill Gain on sale of investment property Gain (loss) on foreign exchange - net Recovery of investment in associate company Gain on sale of marketable securities Recovery of investment Gain on sale of property and equipment Impact of discounting of financial asset and liabilities Loss on remeasurement of investment in an associate to acquisition date fair value Interest and other financial charges Others - net
159,398,579,591
100,860,961,208
30,998,125,997
33,312,705,653
1,194,970,022,548
844,348,314,956
INCOME BEFORE TAX
116,074,563,337
TAX EXPENSE
728,273,751,620
NET INCOME
155,522,464,881
2h,21,44
1,039,447,557,667
PENDAPATAN KOMPREHENSIF LAIN
Bagian laba (rugi) belum direalisasi dari kenaikan (penurunan) nilai wajar efek tersedia untuk dijual dari entitas anak
COST OF REVENUES
220,584,607,165 395,806,097,301
217,639,120,695 491,996,856,151
2f,2w,46 38 2y,39,51
REVENUES
1,347,813,044
2j, 32
(400,855,829)
Other Income - Net SHARE IN NET INCOME OF ASSOCIATED ENTITY AND JOINT VENTURE
OTHER COMPREHENSIVE INCOME Share in unrealized gain (loss) on increase (decrease) in fair value of available for sale securities of a subsidiary
1,040,795,370,711
727,872,895,791
TOTAL COMPREHENSIVE INCOME
901,584,266,050 137,863,291,618
686,901,389,832 41,372,361,787
Income attributable to: Owners of the Company Non-controlling interests
1,039,447,557,667
728,273,751,620
902,440,493,574 138,354,877,137
686,604,315,577 41,268,580,213
1,040,795,370,711
727,872,895,791
LABA PER SAHAM DASAR
51.53
2bb,44
39.26
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
Comprehensive income attributable to: Owners of the Company Non-controlling interests
BASIC EARNINGS PER SHARE
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
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PT BUMI SERPONG DAMAI Tbk DAN ENTITAS ANAK Laporan Perubahan Ekuitas Konsolidasian Untuk Periode Sembilan Bulan yang Berakhir 30 September 2012 dan 2011
Modal Saham/ Capital Stock Rp Saldo pada tanggal 1 Januari 2011, sebelum penyesuaian
1,749,699,659,200
Penghentian pengakuan goodwill negatif sesuai ketentuan transisi PSAK No. 22 (Revisi 2010) "Kombinasi Bisnis" Saldo pada tanggal 1 Januari 2011, setelah penyesuaian goodwill negatif
-
1,749,699,659,200
PT BUMI SERPONG DAMAI Tbk AND ITS SUBSIDIARIES Consolidated Statements of Changes in Equity For the Nine Month Periods Ended September 30, 2012 and 2011 Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Company Bagian pada Laba (Rugi) Belum Direalisasi Dari Kenaikan Nilai Selisih Nilai Wajar Efek Tersedia Transaksi untuk Dijual Restrukturisasi Oleh Entitas Entitas Anak/ Sepengendali/ Share in Difference in Unrealized Gain Value of Tambahan (Loss) on Increase Restructuring Modal Disetor/ (Decrease) in Fair Transactions Komponen Ekuitas Saldo Laba/Retained Earnings Additional Value of Available among Lainnya/ Ditentukan Belum Ditentukan Paid-in for Sale Securities Entities Under Other Equity Penggunaannya/ Penggunaannya/ Capital of a subsidiary Common Control Components Appropriated Unappropriated Rp Rp Rp Rp Rp Rp
4,765,730,551,613
-
4,765,730,551,613
90,817,510
-
90,817,510
(1,472,020,644,589)
-
(1,472,020,644,589)
-
23,812,873,217
-
-
-
23,812,873,217 2,000,000,000
Pembentukan cadangan wajib
-
-
-
-
-
Dividen
-
-
-
-
-
-
Pembayaran dividen oleh entitas anak yang menjadi bagian kepentingan nonpengendali
-
-
-
-
-
-
Investasi pada entitas asosiasi
-
-
-
-
-
-
Jumlah laba komprehensif
-
-
-
-
-
(253,434,047)
1,064,968,827,449
Jumlah/Total Rp
6,132,282,084,400
Kepentingan Nonpengendali/ Non-controlling Interests Rp
Jumlah Ekuitas/ Total Equity Rp
1,282,986,809,980
7,415,268,894,380
4,287,020,940
4,287,020,940
738,205,809
5,025,226,749
1,069,255,848,389
6,136,569,105,340
1,283,725,015,789
7,420,294,121,129
(2,000,000,000) (104,981,979,552) -
(104,981,979,552) -
-
-
(40,388,400,000) (40,388,400,000)
-
Balance as of January 1, 2011, before adjustment Derecognition of negative goodwill in accordance with transition provision of PSAK No. 22 (Revised 2010) "Business Combination" Balance as of January 1, 2011, after adjustment of negative goodwill Appropriation of retained earnings
(145,370,379,552) (40,388,400,000)
1,000
1,000
619,945,446,251
619,692,012,204
108,180,883,586
727,872,895,790
Dividends Dividends paid from subsidiary to non-controlling interests Investments in associated company Total comprehensive income
Saldo pada tanggal 30 September 2011
1,749,699,659,200
4,765,730,551,613
(162,616,537)
(1,472,020,644,589)
-
25,812,873,217
1,582,219,315,088
6,651,279,137,992
1,311,129,100,375
7,962,408,238,367
Balance as of September 30, 2011
Saldo pada tanggal 1 Januari 2012,
1,749,699,659,200
4,765,730,551,613
259,773,979
(1,472,020,644,589)
1,803,053,908,445
6,872,536,121,865
1,384,688,682,774
8,257,224,804,639
Balance as of January 1, 2012,
-
25,812,873,217
Pembentukan cadangan wajib
-
-
-
-
-
2,000,000,000
Dividen
-
-
-
-
-
-
Pembayaran dividen kepada kepentingan nonpengendali
-
-
-
-
-
-
-
-
Kepentingan nonpengendali pada entitas anak yang diakuisisi
-
-
-
-
-
-
-
-
1,015,856,842,795
1,015,856,842,795
Penerbitan saham biasa kepada kepentingan nonpengendali
-
-
-
-
-
-
-
-
35,000,001,000
35,000,001,000
Selisih atas perubahan kepemilikan pada entitas anak
-
-
-
-
Jumlah laba komprehensif
-
-
Saldo pada tanggal 30 September 2012
1,749,699,659,200 -
4,765,730,551,613 -
856,227,532 1,116,001,511 -
(1,472,020,644,589) -
(67,895,546,304) -
-
(67,895,546,304)
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
27,812,873,217 -
(2,000,000,000) (174,969,965,920)
901,584,266,043 2,527,668,208,568 (0)
(174,969,965,920)
(39,126,262,500)
(174,969,965,920) (39,126,262,500)
(67,895,546,304)
(66,633,537,536)
902,440,493,575
138,354,953,810
1,040,795,447,385
(134,529,083,840)
7,532,111,103,216 2,887,245,946 0
2,468,140,680,343 44,386,170,214
10,000,251,783,559 47,273,416,160
Appropriation of retained earnings Dividends Dividends paid to non-controlling interests Non-controlling interests in acquired of subsidiaries Issuance of common shares to non-controlling interests Differences due to changes in ownership of subsidiary Total comprehensive income Balance as of September 30, 2012
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
-4-
PT BUMI SERPONG DAMAI Tbk DAN ENTITAS ANAK Laporan Arus Kas Konsolidasian Untuk Periode Sembilan Bulan yang yang Berakhir 30 September 2012 dan 2011
PT BUMI SERPONG DAMAI Tbk AND ITS SUBSIDIARIES Consolidated Statements of Cash Flows For the Nine Month Periods Ended September 30, 2012 and 2011
2012 Rp ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas untuk: Kontraktor Beban umum, administrasi dan lain-lain Gaji Beban penjualan Kas bersih dihasilkan dari operasi Pembayaran untuk pembelian tanah Pembayaran pajak penghasilan Kas Bersih Diperoleh dari Aktivitas Operasi ARUS KAS DARI AKTIVITAS INVESTASI Hasil penjualan properti investasi Arus kas bersih akuisisi entitas anak Penerimaan bunga Penerimaan dari penerbitan saham biasa oleh entitas anak kepada kepentingan nonpengendali Penerimaan deviden Hasil penjualan aset tetap Penambahan aset tidak berwujud Uang muka investasi Penambahan aset tetap Perolehan properti investasi Pembayaran investasi pada entitas asosiasi dan badan kerjasama Pencairan (penempatan) investasi - bersih Kas Bersih Diperoleh dari Aktivitas Investasi ARUS KAS DARI AKTIVITAS PENDANAAN Hasil penerbitan utang obligasi - bersih Pelunasan utang bank Pembayaran dividen oleh entitas anak yang menjadi bagian kepentingan nonpengendali Pembayaran bunga Pembayaran dividen Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Pendanaan
2011 Rp
3,457,539,259,350
3,146,903,898,362
(800,748,560,210) (436,045,604,361) (302,820,175,056) (120,373,647,516)
(810,040,576,177) (515,254,619,545) (267,467,384,506) (123,802,318,759)
1,797,551,272,207 (895,220,621,708) (168,394,820,875)
1,430,338,999,375 (502,887,440,412) (113,123,661,209)
733,935,829,624
814,327,897,754
209,440,000,000 212,587,582,621 127,514,931,438
177,379,969,439
35,000,001,000 13,011,800,000 1,159,355,000 (25,000,000) (39,063,188,698) (47,005,676,508)
13,011,800,000 319,650,000 (2,407,216,593) (139,293,603,112) (3,934,954,819)
(114,333,333,336) (206,844,286,716)
23,015,074,839
CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of investment property Net cash used for acquisitions of subsidiaries Interest received Proceeds from issuance of common shares of subsidiaries' to non-controlling interests Dividends received Proceeds from sale of property and equipment Acquisitions of intangible asset Advance for investment Acquisitions of property and equipment Acquisitions of investment properties Payment for investment in associated companies and joint venture Withdrawal of (placement in) investments - net
191,442,184,801
68,090,719,754
Net Cash Provided by Investing Activities
476,759,000,000 (6,000,000,000)
5,162,835,222 (16,500,000,000)
(39,126,262,500) (54,769,711,158) (174,969,965,920)
(40,388,400,000) (128,329,568,958) (104,981,979,552)
CASH FLOWS FROM FINANCING ACTIVITIES Net proceeds from issuance of bonds payable Payments of bank loans Cash dividends paid by subsidiaries to non-controlling interests Interest paid Cash dividends paid
201,893,060,422
(285,037,113,288)
Net Cash Provided by (Used in) Financing Activities
KENAIKAN BERSIH KAS DAN SETARA KAS
1,127,271,074,847
597,381,504,220
SALDO KAS DAN SETARA KAS AWAL PERIODE
3,479,082,438,056
3,545,384,624,435
Selisih kurs mata uang asing SALDO KAS DAN SETARA KAS AKHIR PERIODE
CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers Cash payments to/for: Contractors General, administrative and other expenses Salaries Selling expenses
14,859,500,116 4,621,213,013,019
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
(5,256,350,069) 4,137,509,778,586
Net cash generated from operations Payments for acquisitions of land Income tax paid Net Cash Provided by Operating Activities
NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD Effect of foreign exchange rate changes CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
-5-
