PT MULTI AGRO GEMIL ANG PLANTATION Tbk DAN ENTITAS ANAKNYA/ AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013/ FOR THE YEAR ENDED 31 DECEMBER 2013 D A N / A N D LAPORAN AUDITOR INDEPENDEN/ INDEPENDENT AUDITORS’ REPORT PT MULTI AGRO GEMILANG PLANTATION Tbk PT MULTI AGRO GEMILANG PLANTATION Tbk DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS TAHUN YANG BERAKHIR 31 DESEMBER 2013 FOR THE YEAR ENDED 31 DECEMBER 2013 DAFTAR ISI CONTENTS Pernyataan Direksi Director’s Statement Laporan Auditor Independen Independent Auditors’ Report 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 Consolidated Financial Statement w PT, MULTI AGRO GEMILANG PLANTATION TbK, 5URAT PERNYATMN DIREKSI DIRECTOR'S STATEA,ENI TENTANG TANGGUI'IG JAWAB ATAS RfGARDII{G II'E RESA}1{S'A'UTY OT LAPORAN KEUANGAN KON5OLIDAsIAN T HE C O NSA U DAT ED F I li{INC IAL 5f A' ET AE NTS TAHUN YANG AER^{NR 31 DES€/IISER 2OI3 FOR TIE YEAR ENDED 31 DECEIfiER 2013 PT IIIULTI AGRO GEI{ILANG PIANTATION TbT PT ITI'LTI AGNO GEIAIIA'& PLANrAIION fbK DAN EI'IIIAS ANAKNYA AND IfS SUBSIDIARIES (ani yang b€rtanda-tdgan di bawah ini: Vle the mderngned: None Djofto Pnjatno 1. Panin Tower Lt, 1 1 olfice Addt$ (omp. s€nalan c'ty, Jl lsia Atrika tot. 19 Gelora, Tanah Abanq, JalGrta Pusat Atamat domisiti seslai JL. Birah lNo. 6 Dffit.ile 6 stoted iD lD K]P Kebayoran 8aru, Jakarta Setatan IeiephoF ltumDer "6211-72741711 Ur*td P.esiden Dir*|dutl President Position NM Susanto 5orip 2- PatrinTo*€r!t,11 olfi.e Addr$ Kmp. Senaran Cjty, Jt. Asia Af ka Lot.19 Gelom, Tanah Abang, Jal(arta Plsat Alamat dmnni esuai ,iuara Xarang Blo& V8 U/27 DqnicUe 6 stated ln lD KIP .lakarta Utda +6221-727E1771 Tetephone Nunber Direktur/ Di.etor Pdition Declate that: 1. Bertanqqunq jawab atas penwsunan dan 1. \,le e responnble 16 the prep4rution ol the penyaiian laporan keuangan kq'solidasian; .d eli dot ed f i N nci o I sto t e m ents ; 2. Laporan keuangan ko.soLiddian Perusahaan 7. The .onsolt.late.t ftuciat stotement ol the dan entitas anak telah disusun dan dirajikan Conpany and ebsidion$ hM beeh prepted in sesuai d€ngan rtanda. akuntansi keuangan di .E.otdonce vith lndoEsi@ fiNncidl oc.Nnting 3. a. sanua infomasi dalam Laporan keuangan l o. AU lnlormanon cntoined in the .onelidoted konsotidasian Peru$naan dan entitas linoEidl stdtenents ot the ConNry ond anak teLah dimuat s€.ara {engkap dan stbndiaries hNe been luly and @fte.dy b. Lnporan kerangan koisolidasian b. fhe co@lidated tiwial statemenfl ot the Perusahaan dan entltas anak tidak CMpony and subi<liori6 do not.ontoD ory trEngddung infomasi atd fakta in drtt infotmn@ or Mtqial l@t, Mt do mat€nd yang tidak benar dafl tidak they Mit inlomtin d innatenol Ja.ts; menghitangkan informali atau tidak 4. Be.tanggung jawab atas sisten p€ngendalian 4. We ate reqDnsible fq intqmt cfuttot tysten ol internat daLao Perusahaan dan dtita anak- the Con[dV @d subsidiotis. Demikian pemyata ini dibuat dengan sebe.amya. fhts stotenent has been npde tuthlully. Jakarta, 261/€i 2014/ Jatarto, These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit A Exhibit A PT MULTI AGRO GEMILANG PLANTATION Tbk PT MULTI AGRO GEMILANG PLANTATION Tbk DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION PER 31 DESEMBER 2013 AS OF 31 DECEMBER 2013 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 31 Desember 2013/ Catatan/ 31 Desember 2012/ 31 December 2013 Notes 31 December 2012 ASET LANCAR CURRENT ASSETS Kas dan bank 4.195.681.301 4 5.309.550.926 Cash on hand and in banks Aset keuangan lancar lainnya 587.895.949 5 600.000.000 Other current financial assets Piutang usaha - Pihak ketiga 4.006.874.189 6 2.980.830.192 Trade receivables - Third parties Piutang non-usaha Non-trade receivables Pihak ketiga 2.832.952.096 3.241.356.426 Third parties Pihak berelasi 271.515 26 4.506.119.232 Related parties Persediaan 11.772.426.827 2,7 5.856.051.814 Inventories Pajak dibayar di muka 18.502.016.367 17a 14.346.203.648 Prepaid taxes Uang muka dan biaya dibayar di muka 12.304.453.870 2,8 45.439.124.596 Advances and prepaid expenses Jumlah Aset Lancar 54.202.572.114 8 2.279.236.834 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan - Bersih 742.129.088 2,17e 581.964.963 Deferred tax assets - Net Tanaman perkebunan 2,9 Plantations Tanaman menghasilkan - setelah dikurangi Mature plantations - net of akumulasi penyusutan sebesar accumulated depreciation of Rp 18.140.874.919 tahun 2013 Rp 18,140,874,919 in 2013 dan Rp 14.148.117.600 tahun 2012 61.714.271.515 56.592.470.451 and Rp 14,148,117,600 in 2012 Tanaman belum menghasilkan 361.332.734.412 333.806.615.595 Immature plantations Pembibitan 117.118.473.963 68.702.496.024 Nursery Goodwill 837.450.368 837.450.368 Goodwill Aset tetap - setelah dikurangi Property, plant and equipment - net of akumulasi penyusutan sebesar accumulated depreciation of Rp 48.274.851.977 tahun 2013 dan Rp 48,274,851,977 in 2013 and Rp 32.532.768.707 tahun 2012 573.404.832.014 2,10 405.064.733.320 Rp 32,532,768,707 in 2012 Aset tidak lancar lainnya 64.281.343.453 11 2.220.912.753 Other non-current assets Jumlah Aset Tidak Lancar 1.179.431.234.813 867.806.643.474 Total Non-Current Assets JUMLAH ASET 1.233.633.806.927 950.085.880.308 TOTAL ASSETS Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are integral part Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit A/2 Exhibit A/2 PT MULTI AGRO GEMILANG PLANTATION Tbk PT MULTI AGRO GEMILANG PLANTATION Tbk DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION PER 31 DESEMBER 2013 AS OF 31 DECEMBER 2013 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 31 Desember 2013/ Catatan/ 31 Desember 2012/ 31 December 2013 Notes 31 December 2012 LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS LANCAR CURRENT LIABILITIES Utang jangka pendek - 2,12 352.362.799.131 Short-term loans Utang usaha - Pihak ketiga 7 .511.531.076 13 47.449.700 Trade payables - Third parties Beban akrual 1.555.299.913 1.992.084.208 Accruals Utang non-usaha Non-trade payables Pihak ketiga 53.371.256.542 14 4 2.287.687.926 Third parties Pihak berelasi 63.366.426.360 26 1 9.286.351.490 Related parties Uang muka pelanggan 3 87.816.940 - Advances from customer Utang pajak 8 .980.448.487 2,17b 723.994.454 Taxes payable Liabilitas jangka panjang yang jatuh tempo Current maturities of long-term dalam satu tahun liabilities Sewa pembiayaan 1 1.248.814.039 2,15 47.959.864 Finance lease Pembelian kendaraan 845.432.497 2,16 792.146.214 Purchase of vehicles Jumlah Liabilitas Lancar 147.267.025.854 4 17.540.472.987 Total Current Liabilities LIABILITAS TIDAK LANCAR NON-CURRENT LIABILITIES Liabilitas pajak tangguhan 2.033.924.296 2,17e 4.843.502.492 Deferred tax liabilities Liabilitas imbalan pasca-kerja 1.864.735.744 2,25 1.362.857.368 Post-employment benefits liabilities Liabilitas keuangan jangka panjang Other long-term financial lainnya - Pihak ketiga 26.527.627.823 - liabilities - Third Parties Liabilitas jangka panjang - setelah dikurangi Long-term liabilities - net of bagian yang jatuh tempo dalam satu tahun current maturities Sewa pembiayaan 109.268.903.736 2,15 - Finance lease Pembelian kendaraan 98.614.432 2,16 3 00.523.697 Purchase of vehicles Jumlah Liabilitas Tidak Lancar 139.793.806.031 6.506.883.557 Total Noncurrent Liabilities Jumlah Liabilitas 287.060.831.885 4 24.047.356.544 Total Liabilities EKUITAS EQUITY Ekuitas yang dapat diatribusikan kepada Equity attributable to owners of Pemilik Entitas Induk the parent Company Modal saham - Nominal Rp 100 per saham Share capital - par value Rp 100 per share Modal dasar - 15.000.000.000 saham Authorized – 15,000,000,000 shares Modal ditempatkan dan disetor penuh - Issued and fully paid - 9.000.000.000 saham tahun 2013 dan 9,000,000,000 shares in 2013 and 5.000.000.000 saham tahun 2012 900.000.000.000 18 500.000.000.000 5,000,000,000 shares in 2012 Tambahan modal disetor 19.906.085.643 19 - Additional paid-in capital Difference in value of restructuring Selisih nilai transaksi restrukturisasi transactions among entity under entitas sepengendali - ( 480.442.838) common control Komponen ekuitas lainnya 718.351.087 1d,20 478.961.762 Other component of equity Saldo laba 2.904.191.848 2.788.193.969 Retained earnings Jumlah ekuitas yang dapat diatribusikan Total equity attributable to owners of kepada pemilik entitas induk 923.528.628.578 502.786.712.893 the Company Kepentingan nonpengendali 23.044.346.464 21 23.251.810.871 Non-controlling interest Jumlah Ekuitas 946.572.975.042 5 26.038.523.764 Total Equity JUMLAH LIABILITAS DAN EKUITAS 1.233.633.806.927 950.085.880.308 TOTAL LIABILITIES AND EQUITY Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are integral part Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit B Exhibit B PT MULTI AGRO GEMILANG PLANTATION Tbk PT MULTI AGRO GEMILANG PLANTATION Tbk DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME TAHUN YANG BERAKHIR 31 DESEMBER 2013 FOR THE YEAR ENDED 31 DECEMBER 2013 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ 2 0 1 3 Notes 2 0 1 2 PENJUALAN BERSIH 50.741.429.520 2,22 38.679.073.554 NET SALES BEBAN POKOK PENJUALAN ( 38.915.821.919) 2,23 ( 29.234.728.212) COST OF GOODS SOLD LABA BRUTO 11.825.607.601 9 .444.345.342 GROSS PROFIT Beban umum dan administrasi ( 8.800.340.049) 2,24 ( 4.081.238.047) General and administrative expenses Laba (rugi) atas penjualan Gain (loss) on sale of property, plant aset tetap 3.554.208 2,10 ( 52.603.442) and equipment Penghasilan bunga 3.265.394.549 124.724.710 Interest income Rugi selisih kurs mata uang asing ( 5.863.368) 2 - Loss on foreign exchange rate Beban keuangan ( 2.563.769.856) 2 ( 1.545.729.815) Finance charges Laba investasi jangka pendek - 30.000.000 Gain on short-term investment Pendapatan operasional lainnya 639.365.749 2 65.262.530 Other operating income Denda pajak ( 5.925.711.371) - Tax penalty Beban operasional lainnya ( 1.247.952.936) 2 - Other operating expenses LABA (RUGI) SEBELUM PAJAK PENGHASILAN ( 2.809.715.473) 3.984.761.278 INCOME (LOSS) BEFORE INCOME TAX MANFAAT (BEBAN) PAJAK PENGHASILAN 2.969.742.321 2,17c ( 2.558.014.683) INCOME TAX BENEFIT (EXPENSES) LABA TAHUN BERJALAN 160.026.848 1.426.746.595 INCOME FOR THE YEAR PENDAPATAN KOMPREHENSIF LAINNYA OTHER COMPREHENSIVE INCOME Rugi belum direalisasi atas penurunan Unrealized loss on decrease in nilai wajar efek ( 12.104.051) 5 - fair value of available for sale securities LABA SEBELUM DAMPAK INCOME BEFORE EFFECT OF RESTRUKTURISASI 147.922.797 1.426.746.595 RESTRUCTURING PROFORMA DAMPAK TRANSAKSI PROFORMA EFFECT OF RESTRUCTURING RESTRUKTURISASI ENTITAS TRANSACTIONS AMONG ENTITY SEPENGENDALI - 558.385.896 UNDER COMMON CONTROL JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME PADA TAHUN BERJALAN 147.922.797 1.985.132.491 FOR THE YEAR Jumlah laba (rugi) komprehensif tahun Total comprehensive income (loss) for berjalan yang dapat diatribusikan kepada: the year attributable to: Pemilik entitas induk 249.068.362 1.591.846.303 Owner of the parent Company Kepentingan non-pengendali ( 101.145.565) 393.286.188 Non-controlling interest Jumlah 147.922.797 1.985.132.491 T o t a l LABA PER SAHAM DASAR 0,03 2 0,42 BASIC EARNINGS PER SHARE Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are integral part Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit C Exhibit C PT MULTI AGRO GEMILANG PLANTATION Tbk DAN ENTITAS ANAKNYA PT MULTI AGRO GEMILANG PLANTATION Tbk AND ITS SUBSIDIARIES LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGE IN EQUITY TAHUN YANG BERAKHIR 31 DESEMBER 2013 FOR THE YEAR ENDED 31 DECEMBER 2013 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Ekuitas yang dapat diatribusikan kepada entitas induk/ Equity attributable to owner of the Company Modal proforma dari Komponen ekuitas lainnya/ transaksi Selisih nilai transaksi Other equity components restrukturisasi restrukturisasi Selisih transaksi Kerugian yang belum entitas sepengendali/entitas sepengendali/ dengan pihak direalisasi dari aset Modal Proforma capital Difference arising non-pengendali/ keuangan tersedia ditempatkan dan Tambahan modal from restructuring from restructuring Difference in value untuk dijual/ Saldo laba Kepentingan disetor penuh/ disetor/ transactions of transactions of of transactions withUnrealized loss from (defisit)/ non-pengendali/ Issued and Additional paid-in entities under entities under non-controlling available for sale Retained earnings Jumlah/ Non-controlling Jumlah ekuitas/ fully paid capital capital common control common control interest financial assets (deficits) T o t a l interest Total equity Saldo per 1 Januari 2012 200.000.000.000 - 1.404.651.408 ( 480.442.838) - - 1.196.347.666 202.120.556.236 23.337.486.445 225.458.042.681 Balance as of 1 January 2012 Setoran modal saham 300.000.000.000 - - - - - - 300.000.000.000 - 300.000.000.000 Paid-up capital Penyesuaian kembali modal proforma Difference in value of restructuring dari transaksi restrukturisasi transactions among entity under entitas sepengendali - - ( 1.404.651.408) - - - - ( 1.404.651.408) - (1.404.651.408) common control Transaction with non-controlling Transaksi dengan pihak non-pengendali - - 478.961.762 - - 478.961.762 (478.961.762) - interest Jumlah laba komprehensif pada Total comprehensive income tahun berjalan - - - - - - 1.591.846.303 1.591.846.303 393.286.188 1.985.132.491 for the year Saldo per 31 Desember 2012 500.000.000.000 - - ( 480.442.838) 478.961.762 - 2.788.193.969 502.786.712.893 23.251.810.871 526.038.523.764 Balance as of 31 December 2012 Catatan 18/ Note 18Catatan 19/ Note 19 Catatan 20/ Note 20 Catatan 21/ Note 21 Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan dari Exhibit E which are integral part Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole TheseConsolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit C/2 Exhibit C/2 PT MULTI AGRO GEMILANG PLANTATION Tbk DAN ENTITAS ANAKNYA PT MULTI AGRO GEMILANG PLANTATION Tbk AND ITS SUBSIDIARIES LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGE IN EQUITY TAHUN YANG BERAKHIR 31 DESEMBER 2013 FOR THE YEAR ENDED 31 DECEMBER 2013 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Ekuitas yang dapat diatribusikan kepada entitas induk/ Equity attributable to owner of the Company Modal proforma dari Komponen ekuitas lainnya/ transaksi Selisih nilai transaksi Other equity components restrukturisasi restrukturisasi Selisih transaksi Kerugian yang belum entitas sepengendali/entitas sepengendali/ dengan pihak direalisasi dari aset Modal Proforma capital Difference arising non-pengendali/ keuangan tersedia ditempatkan dan Tambahan modal from restructuring from restructuring Difference in value untuk dijual/ Saldo laba Kepentingan disetor penuh/ disetor/ transactions of transactions of of transactions withUnrealized loss from (defisit)/ non-pengendali/ Issued and Additional paid-in entities under entities under non-controlling available for sale Retained earnings Jumlah/ Non-controlling Jumlah ekuitas/ fully paid capital capital common control common control interest financial assets (deficits) T o t a l interest Total equity Saldo per 1 Januari 2013 500.000.000.000 - - (480.442.838) 478.961.762 - 2.788.193.969 502.786.712.893 23.251.810.871 526.038.523.764 Balance as of 1 January 2013 Impact of adoption of SFAS 38 Dampak penerapan PSAK 38 (Revisi 2012) - ( 480.442.838) - 480.442.838 - - - - - - (Revision 2012) Penyesuaian - - - - - - ( 145.174.534) ( 145.174.534) 145.174.534 - Adjustment Saldo per 1 Januari 2013, setelah Balance as of 1 January 2013, after penyesuaian 5 00.000.000.000 ( 480.442.838) - - 478.961.762 - 2 .643.019.435 5 02.641.538.359 23.396.985.405 5 26.038.523.764 adjustment Penerbitan saham baru melalui penawaran Issuance of new shares through saham perdana 4 00.000.000.000 40.000.000.000 - - - - - 440.000.000.000 - 440.000.000.000 initial public offering Biaya emisi saham - ( 19.613.471.519) - - - - - ( 19.613.471.519) - ( 1 9.613.471.519) Share issuance cost Transaction with non-controlling Transaksi dengan pihak non-pengendali - - - - 251.493.376 - 251.493.376 ( 251.493.376) - interest Jumlah laba komprehensif pada tahun Total comprehensive income for berjalan - - - - - - 261.172.413 261.172.413 ( 101.145.565) 160.026.848 the year Kerugian yang belum direalisasi dari Unrealized loss from available for sale aset keuangan tersedia untuk dijual - - - - - ( 12.104.051) - ( 12.104.051) - ( 1 2.104.051) financial assets Saldo per 31 Desember 2013 900.000.000.000 19.906.085.643 - - 730.455.138 ( 12.104.051) 2.904.191.848 923.528.628.578 23.044.346.464 946.572.975.042 Balance as of 31 December 2013 Catatan 18/ Note 18Catatan 19/ Note 19 Catatan 20/ Note 20 Catatan 21/ Note 21 Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan dari Exhibit E which are integral part Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole
Description: