Ancora Indonesia Resources Tbk_Bilingual_31_Des_15_Released.docx

125 Pages·2016·1.26 MB·English

PT Ancora Indonesia Resources Tbk.
dan entitas anaknya/and its subsidiaries

Laporan keuangan konsolidasian tanggal 31 Desember 2015 dan
untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidated financial statements as of December 31, 2015 and
for the year then ended with independent auditors’ report
The original consolidated financial statements included herein
are in Indonesian language.

PT ANCORA INDONESIA RESOURCES Tbk. PT ANCORA INDONESIA RESOURCES Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES

LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS

TANGGAL 31 DESEMBER 2015 DAN AS OF DECEMBER 31, 2015 AND
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR THEN ENDED

TANGGAL TERSEBUT WITH INDEPENDENT AUDITORS’ REPORT

BESERTA LAPORAN AUDITOR INDEPENDEN

Table of Contents

Daftar Isi Halaman/
Page

Surat Pernyataan Direksi Statement of Directors
Laporan Auditor Independen Independent Auditors’ Report

Laporan Posisi Keuangan Consolidated Statement of
Konsolidasian 1 - 3 Financial Position

Laporan Laba Rugi dan Consolidated Statement of
Penghasilan Komprehensif Lain Profit or Loss and Other
Konsolidasian 4 - 5 Comprehensive Income

Laporan Perubahan Ekuitas Consolidated Statement of
Konsolidasian 6 Changes in Equity

Laporan Arus Kas Consolidated Statement of
Konsolidasian 7 - 8 Cash Flows

Catatan atas Laporan Keuangan Notes to the Consolidated
Konsolidasian 9 - 120 Financial Statements

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

PT ANCORA INDONESIA RESOURCES Tbk. PT ANCORA INDONESIA RESOURCES Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN OF FINANCIAL POSITION
Tanggal 31 Desember 2015 As of December 31, 2015
(Disajikan dalam Dolar AS, kecuali dinyatakan lain) (Expressed in US Dollars, unless otherwise stated)

Disajikan kembali - Catatan 4/
As restated - Note 4

1 Januari
2014/
31 Desember
2013
January 1,
31 Desember/ December 31 2014/
Catatan/ December 31,
Notes 2015 2014 2013

ASET ASSETS

ASET LANCAR CURRENT ASSETS
Kas dan bank 2c,5 4.246.709 19.639.440 5.584.693 Cash on hand and in banks
Dana yang dibatasi penggunaannya 2c,6 100.000 366.810 1.732.054 Restricted funds
Piutang usaha - pihak ketiga, Trade receivables - third parties,
setelah dikurangi penyisihan net of allowance for
penurunan nilai impairment
sebesar AS$1.178.112 of US$1,178,112
(2014: AS$569.192) (2014: US$569,192)
- Pihak ketiga 7 24.106.601 36.360.810 50.758.675 - Third parties
- Pihak berelasi 2d,2l,7,14 - 144.635 56.556 - Related parties
Piutang lain-lain - pihak ketiga 384.914 311.458 83.736 Other receivables - third parties
Persediaan - neto 2e,8 14.969.070 20.246.160 22.637.603 Inventories - net
Pajak dibayar di muka 2n,23c 11.221.102 14.863.122 11.746.994 Prepaid taxes
Beban dibayar di muka 2f,9 987.010 1.186.946 1.993.599 Prepaid expenses
Uang muka 10 724.821 1.161.366 7.721.777 Advances
Aset lancar lainnya 219.556 342.391 341.042 Other current assets

Total aset lancar 56.959.783 94.623.138 102.656.729 Total current assets

ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap, setelah dikurangi Fixed assets, net of
akumulasi penyusutan accumulated depreciation of
sebesar AS$109.378.227 US$109,378,227
(2014: AS$99.376.880) 2g,11 118.388.232 124.720.339 111.893.810 (2014: US$99,376,880)
Piutang usaha - pihak ketiga, Trade receivables - third party,
setelah dikurangi penyisihan net of allowance for
penurunan nilai impairment
sebesar AS$14.275.984 of US$14,275,984
(2014: AS$9.784.967) 7 - 11.345.587 4.503.430 (2014: US$9,784,967)
Dana yang dibatasi penggunaannya 2c,6 869 1.735.468 784.424 Restricted funds
Aset pajak tangguhan 2n,23d 6.518.573 2.911.919 2.097.410 Deferred tax assets
Tagihan restitusi pajak penghasilan 2n,23c 2.860.661 3.255.974 4.388.698 Claim for income tax refund
Piutang lain-lain - pihak Other receivables -
berelasi 2d,14 - 69.283 72.518 related parties
Pinjaman kepada pemegang saham 2d,14 1.266.693 1.237.098 1.207.929 Loan to shareholder
Goodwill - neto 2h,12 - 540.352 540.352 Goodwill - net
Aset tidak lancar lainnya 13 1.381.499 1.598.567 677.571 Other non-current assets

Total aset tidak lancar 130.416.527 147.414.587 126.166.142 Total non-current assets

TOTAL ASET 187.376.310 242.037.725 228.822.871 TOTAL ASSETS

Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian form an integral part of these consolidated financial statements
secara keseluruhan. taken as a whole.

1
The original consolidated financial statements included herein are
in Indonesian language.

PT ANCORA INDONESIA RESOURCES Tbk. PT ANCORA INDONESIA RESOURCES Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2015 As of December 31, 2015
(Disajikan dalam Dolar AS, kecuali dinyatakan lain) (Expressed in US Dollars, unless otherwise stated)

Disajikan kembali - Catatan 4/
As restated - Note 4

1 Januari
2014/
31 Desember
2013
January 1,
31 Desember/ December 31 2014/
Catatan/ December 31,
Notes 2015 2014 2013

LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman bank jangka pendek 21 26.991.768 26.486.077 20.974.361 Short-term bank loans
Utang usaha Trade payables
- Pihak ketiga 2l,15 33.714.133 47.424.891 43.050.194 - Third parties
- Pihak berelasi 2d,2l,14,15 7.132.984 9.070.130 12.333.694 - Related party
Utang lain-lain - pihak ketiga 803.855 1.138.718 1.303.830 Other payables - third parties
Payable for purchase
Utang pembelian aset tetap of fixed assets
- Pihak ketiga 301.674 484.449 584.925 - Third parties
Utang dividen - pihak berelasi 2d,14 342.385 342.385 500.854 Dividend payables - related parties
Uang muka penjualan 421.892 14.024 167.084 Sales advances
Utang pajak 2n,23a 1.300.006 2.007.215 1.755.198 Taxes payable
Beban akrual 16 2.566.159 2.673.603 3.856.580 Accrued expenses
Liabilitas imbalan kerja Short-term employee
jangka pendek 17 108.126 688.621 778.648 benefit liabilities
Utang pembiayaan konsumen
- yang jatuh tempo dalam Consumer finance payables
satu tahun 2l,18 128.225 232.780 215.155 - current maturities
Utang forward valuta asing 20 50.091 105.761 - Foreign currency forward payables
Utang sewa pembiayaan
- yang jatuh tempo dalam Finance lease payables
satu tahun 2r,19 1.617.719 1.365.480 1.025.765 - current maturities
Pinjaman Loan
- Pihak ketiga 24 971.366 - - Third parties -
- Pihak berelasi 2d,14 906.125 - - Related parties -
Pinjaman jangka panjang
- yang jatuh tempo dalam Long-term loans
satu tahun 22 76.243.865 50.244.763 36.463.318 - current maturities

Total liabilitas jangka pendek 153.600.373 142.278.897 123.009.606 Total current liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang pembiayaan konsumen
- setelah dikurangi bagian jatuh Consumer finance payables
tempo dalam satu tahun 2l,18 31.787 212.021 325.898 - net of current maturities
Utang sewa pembiayaan
- setelah dikurangi bagian jatuh Finance lease payables
tempo dalam satu tahun 2r,19 934.697 1.496.374 1.382.287 - net of current maturities
Pinjaman jangka panjang
- setelah dikurangi bagian jatuh Long-term loans
tempo dalam satu tahun 22 - 47.646.508 50.644.470 - net of current maturities
Pinjaman dari pemegang saham 2d,14 7.520.319 8.782.014 5.684.506 Loan from shareholder
Liabilitas pajak tangguhan 2n,23d - 288.985 1.903.844 Deferred tax liabilities
Pinjaman dari pihak ketiga 2l,24 2.174.701 2.411.576 - Loans from a third party
Liabilitas imbalan pasca kerja 2j,25b 3.034.347 2.787.394 2.373.546 Post employment benefit

Total liabilitas jangka panjang 13.695.851 63.624.872 62.314.551 Total non-current liabilities

TOTAL LIABILITAS 167.296.224 205.903.769 185.324.157 TOTAL LIABILITIES

Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian form an integral part of these consolidated financial statements
secara keseluruhan. taken as a whole.

2
The original consolidated financial statements included herein are
in Indonesian language.

PT ANCORA INDONESIA RESOURCES Tbk. PT ANCORA INDONESIA RESOURCES Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2015 As of December 31, 2015
(Disajikan dalam Dolar AS, kecuali dinyatakan lain) (Expressed in US Dollars, unless otherwise stated)

Disajikan kembali - Catatan 4/
As restated - Note 4

1 Januari
2014/
31 Desember
2013
January 1,
31 Desember/ December 31 2014/
Catatan/ December 31,
Notes 2015 2014 2013

EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity holders
kepada pemilik entitas induk of the parent entity
Modal saham nilai nominal Share capital nominal value of
Rp100 (nilai penuh) per saham Rp100 (full amount) per share
Modal dasar - Authorized -
7.000.000.000 lembar saham 7,000,000,000 shares
Modal ditempatkan dan
disetor penuh - Issued and fully paid -
1.765.927.777 lembar saham 27 18.593.438 18.593.438 18.593.438 1,765,927,777 shares
1d,2q,2s
Tambahan modal disetor 28 (2.330.925) (2.330.925) (2.330.925) Additional paid-in capital
Komponen ekuitas lain 29 2.916.415 1.083.296 1.023.667 Other components equity
Saldo laba (defisit) Retained earnings (deficit)
Telah ditentukan penggunaannya 30 43.052 43.052 43.052 Appropriated
Belum ditentukan penggunaannya (22.496.078) (12.094.015) (6.672.067) Unappropriated

(3.274.098) 5.294.846 10.657.165
Kepentingan non-pengendali 2b,26a 23.354.184 30.839.110 32.841.549 Non-controlling interests

EKUITAS NETO 20.080.086 36.133.956 43.498.714 NET EQUITY

TOTAL LIABILITAS DAN EKUITAS 187.376.310 242.037.725 228.822.871 TOTAL LIABILITIES AND EQUITY

Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian form an integral part of these consolidated financial statements
secara keseluruhan. taken as a whole.

3
The original consolidated financial statements included herein are
in Indonesian language.

PT ANCORA INDONESIA RESOURCES Tbk. PT ANCORA INDONESIA RESOURCES Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2015
31 Desember 2015 (Expressed in US Dollars, unless otherwise stated)
(Disajikan dalam Dolar AS, kecuali dinyatakan lain)

Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31

2014
Disajikan
kembali-
Catatan 4/
Catatan/ As restated -
2015 Notes Note 4

PENJUALAN NETO 160.859.900 2m,31 183.405.709 NET SALES

BEBAN POKOK PENJUALAN 140.759.015 2m,32 150.100.323 COST OF GOODS SOLD

LABA BRUTO 20.100.885 33.305.386 GROSS INCOME

Beban penjualan (5.769.421) 34 (7.418.602) Selling expenses
Beban umum dan General and
administrasi (10.515.670) 35 (12.665.149) administration expenses
Beban operasi lain-lain - neto (14.303.274) 36 (9.324.318) Other operating expenses - net

(Rugi) laba usaha (10.487.480) 3.897.317 Operating (loss) income

Pendapatan bunga 169.574 69.376 Interest income
Pajak dari pendapatan bunga (33.909) 2n (13.875) Tax on interest income
Beban keuangan (10.617.439) 37 (11.657.056) Finance charges

Rugi sebelum Loss before
pajak penghasilan (20.969.254) (7.704.238) income tax

MANFAAT PAJAK
PENGHASILAN 3.362.376 2n,23b 484.348 INCOME TAX BENEFIT

RUGI TAHUN BERJALAN (17.606.878) (7.219.890) LOSS FOR THE YEAR

PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pendapatan komprehensif lain yang Other comprehensive income not to
tidak akan direklasifikasi ke laba be reclassified to profit (loss)
(rugi) pada periode berikutnya: in subsequent periods:
Pengukuran kembali atas program Remeasurement of defined
imbalan pasti, setelah pajak (618.174) (440.679) benefit plans, net of tax

JUMLAH RUGI KOMPREHENSIF TOTAL COMPREHENSIVE LOSS
TAHUN BERJALAN (18.225.052) (7.660.569) FOR THE YEAR

Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian form an integral part of these consolidated financial statements
secara keseluruhan. taken as a whole.

4
The original consolidated financial statements included herein are
in Indonesian language.

PT ANCORA INDONESIA RESOURCES Tbk. PT ANCORA INDONESIA RESOURCES TBK.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) AND OTHER COMPREHENSIVE INCOME
Untuk tahun yang berakhir pada tanggal (continued)
31 Desember 2015 For the year ended December 31, 2015
(Disajikan dalam Dolar AS, kecuali dinyatakan lain) (Expressed in US Dollars, unless otherwise stated)

Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31

2014
Disajikan
kembali-
Catatan 4/
Catatan/ As restated -
2015 Notes Note 4

Total rugi tahun berjalan yang Total net loss for the year
didistribusikan kepada: attributable to:
Pemilik entitas induk (10.402.063) (5.421.948) Equity holders of parent entity
Kepentingan non-pengendali (7.204.815) (1.797.942) Non-controlling interests

(17.606.878) (7.219.890)

Total rugi komprehensif Total comprehensive
tahun berjalan yang loss for the year
didistribusikan kepada: attributable to:
Pemilik entitas induk (10.740.126) (5.658.130) Equity holders of parent entity
Kepentingan non-pengendali (7.484.926) 2b,26b (2.002.439) Non-controlling interests

(18.225.052) (7.660.569)

Rugi tahun berjalan yang dapat Loss for the year attributable
diatribusikan kepada pemilik to equity holder of the
entitas induk per saham dasar (0,0059) 2p,38 (0,0031) parent entity per basic share

Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian form an integral part of these consolidated financial statements
secara keseluruhan. taken as a whole.

5