PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk DAN ENTITAS

68 Pages·2015·2.16 MB·Indonesian

PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY

Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir Pada For the Years Ended
Tanggal 31 Desember 2014 dan 2013 December 31, 2014 and 2013

d1/March 30, 2015 paraf:
PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY

Daftar Isi Halaman/ Table of Contents
Pages

Surat Pernyataan Direksi Directors’ Statement Letter

Laporan Auditor Independen Independent Auditor’s Report

Laporan Keuangan Konsolidasian Consolidated Financial Statements

Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2014 dan 2013 December 31, 2014 and 2013

Laporan Posisi Keuangan Konsolidasian 1 – 2 Consolidated Statements of Financial Position

Laporan Laba Rugi Komprehensif Konsolidasian 3 Consolidated Statements of Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statements of Changes in Equity

Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows

Catatan atas Laporan Keuangan Konsolidasian 6 – 58 Notes to Consolidated Financial Statements

Informasi Tambahan: Additional Information:

Laporan Posisi Keuangan (Entitas Induk) Lampiran I/ Statements of Financial Position (Parent Company)
Attachment I

Laporan Laba Rugi Komprehensif (Entitas Induk) Lampiran II/ Statements of Comprehensive Income (Parent Company)
Attachment II

Laporan Perubahaan Ekuitas (Entitas Induk) Lampiran III/ Statements of Changes in Equity (Parent Company)
Attachment III

Laporan Arus Kas (Entitas Induk) Lampiran IV/ Statements of Cash Flows (Parent Company)
Attachment IV

Pengungkapan Lainnya Lampiran V/ Other Disclosures
Attachment V

PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Per 31 Desember 2014 dan 2013 As of December 31, 2014 and 2013
(Dalam Rupiah Penuh) (In Full Rupiah)

Catatan/ 2014 2013
Notes Rp Rp
ASET ASSETS
Aset Lancar Current Assets
Kas dan Setara Kas 2.d, 2.e, 2.p, 3, 29 391,452,438,398 161,758,998,760 Cash and Cash Equivalents
Piutang Usaha Trade Receivables
Pihak Berelasi 2.p,2.m, 4, 28, 29 5,772,962,598 4,512,305,647 Related Parties
Pihak Ketiga 4 14,009,204,170 20,466,526,902 Third Parties
Aset Keuangan Lancar Lainnya 2.p, 29 6,044,522,360 3,575,417,909 Other Current Financial Assets
Persediaan 2.f, 5 1,295,681,754,349 1,112,546,445,586 Inventories
Pajak Dibayar di Muka 2.i, 16.a 19,825,242,199 2,206,322,282 Prepaid Taxes
Beban Dibayar di Muka 2.g, 6 164,879,451,578 139,039,143,294 Prepaid Expenses
Uang Muka 2.m, 7, 28 273,418,998,560 303,080,251,593 Advance Payments
Total Aset Lancar 2,171,084,574,212 1,747,185,411,973 Total Current Assets
Aset Tidak Lancar Non Current Assets
Piutang Pihak Berelasi 2.m, 28, 29 33,117,693,456 33,207,244,247 Due from Related Parties
Beban Dibayar di Muka Jangka
Panjang 2.g, 6 124,321,391,875 137,378,426,772 Long Term Prepaid Expenses
Aset Tetap 2.h, 2.n, 8 463,020,871,447 445,597,536,347 Fixed Assets
Aset Keuangan Tidak Lancar Lainnya 2.j, 2.p, 9, 29 45,369,654,841 40,664,946,344 Other Non Current Financial Assets
Aset Non-Keuangan Tidak Lancar Other Non Current Non Financial
Lainnya 10 51,284,792,247 28,141,453,550 Assets
Aset Pajak Tangguhan 2.i, 16.d 59,149,683,146 46,743,565,105 Deferred Tax Assets
Total Aset Tidak Lancar 776,264,087,012 731,733,172,365 Total Non Current Assets
TOTAL ASET 2,947,348,661,224 2,478,918,584,338 TOTAL ASSETS

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

d1/March 30, 2015 1 paraf/approved all:
PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (Lanjutan) FINANCIAL POSITION (Continued)
Per 31 Desember 2014 dan 2013 As of December 31, 2014 and 2013
(Dalam Rupiah Penuh) (In Full Rupiah)

Catatan/ 2014 2013
Notes Rp Rp
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Current Liabilities
Utang Bank 2.p, 11, 29 19,487,011,212 21,432,941,244 Bank Loan
Utang Usaha Trade Payables
Pihak Berelasi 2.p,2.m, 28 40,497,771,135 116,528,970,710 Related Parties
Pihak Ketiga 12 66,505,191,358 78,919,446,012 Third Parties
Uang Muka 13 115,894,241,391 26,660,667,768 Advances
Liabilitas Keuangan Lancar Lainnya 2.p, 14, 29 19,683,780,828 47,635,857,105 Other Current Financial Liabilities
Utang Pihak Berelasi 2.m, 2.p, 28, 29 4,622,634,778 2,908,905,997 Due to Related Parties
Beban Akrual 2.p, 15, 29 20,322,911,634 16,783,914,374 Accrued Expenses
Liabilitas Imbalan Kerja Jangka Short Term Employee Benefit
Pendek 2.k, 2.p 822,089,767 789,638,445 Liabilities
Pendapatan Ditangguhkan 2.j, 2.p 100,916,492,500 84,617,070,250 Deferred Income
Utang Pajak 2.i, 16.b 31,211,040,634 36,331,253,057 Tax Payables
Bagian Utang Bank Jangka Panjang
yang Jatuh Tempo dalam Current Portion of Long Term
Satu Tahun 11, 29 6,666,666,667 6,666,666,667 Bank Loan
Total Liabilitas Jangka Pendek 426,629,831,904 439,275,331,629 Total Current Liabilities
Liabilitas Tidak Lancar Non Current Liabilities
Utang Bank Jangka Panjang setelah
Dikurangi Bagian Jatuh Tempo dalam Long Term Bank Loan - Net of
Satu Tahun 11, 29 555,555,550 7,222,222,217 Current Portion
Liabilitas Keuangan Tidak Lancar
Lainnya 2.p, 29 34,533,400 34,533,400 Other Long Term Financial Liabilities
Liabilitas Imbalan Kerja Jangka Long Term Employment Benefits
Panjang 2.k, 17 157,980,495,000 116,888,059,000 Liabilities
Total Liabilitas Jangka Panjang 158,570,583,950 124,144,814,617 Total Non Current Liabilities
Total Liabilitas 585,200,415,854 563,420,146,246 Total Liabilities
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan kepada Equity Attributable to
Pemilik Entitas Induk: Owners of the Parent Company:
Modal Saham - Nilai Nominal Capital Stock - Par Value of
Rp10 per Saham Rp10 per Share
Modal Dasar - 48.000.000.000 Authorized Capital -
Saham 48,000,000,000 Shares
Modal Ditempatkan dan Disetor Issued and Fully Paid -
Penuh - 17.150.000.000 Saham per 17,150,000,000 Shares as of
31 Desember 2014 dan 2013 18 171,500,000,000 171,500,000,000 31 December 2014 dan 2013
Tambahan Modal Disetor - Bersih 1.b, 19 368,122,496,948 368,122,496,948 Additional Paid In Capital - Net
Saham Treasuri 2.q, 18 (34,619,340,000) (34,619,340,000) Treasury Stocks
Selisih Transaksi akibat Perubahan Differences in Transaction due to
Ekuitas Perusahaan Anak 1.c 239,797,199 239,797,199 Changes in the Equity of Subsidiaries
Saldo Laba Retained Earnings
Telah Ditentukan Penggunaannya 20 173,994,713,034 123,994,713,034 Appropriated
Belum Ditentukan Penggunaannya 1,677,722,134,940 1,275,196,455,433 Unappropriated
Total Ekuitas yang Dapat Diatribusikan Total Equity Attributable to
kepada Pemilik Entitas Induk 2,356,959,802,121 1,904,434,122,614 Owners of the Parent Company
Kepentingan Non-Pengendali 5,188,443,249 11,064,315,478 Non-Controlling Interests
Total Ekuitas 2,362,148,245,370 1,915,498,438,092 Total Equity
TOTAL LIABILITAS DAN EKUITAS 2,947,348,661,224 2,478,918,584,338 TOTAL LIABILITIES AND EQUITY

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

d1/March 30, 2015 2 paraf/approved all:
PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN LABA RUGI KOMPREHENSIF CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
31 Desember 2014 dan 2013 December 31, 2014 and 2013
(Dalam Rupiah Penuh) (In Full Rupiah)

Catatan/ 2014 2013
Notes Rp Rp
PENJUALAN 2.j, 21, 28 4,492,197,911,790 3,850,300,588,204 SALES
PENJUALAN KONSINYASI
- BERSIH 2.j, 22 49,276,057,227 45,145,787,961 CONSIGNMENT SALES - NET
PENJUALAN BERSIH 4,541,473,969,017 3,895,446,376,165 NET SALES
BEBAN POKOK PENJUALAN 2.j, 23 2,347,889,539,199 1,961,897,730,178 COST OF GOODS SOLD
LABA KOTOR 2,193,584,429,818 1,933,548,645,987 GROSS PROFIT
Beban Usaha 2.j, 24 (1,542,837,709,287) (1,368,663,061,686) Operating Expenses
Pendapatan Lain-lain 2.j, 25 66,349,919,683 86,528,830,896 Other Income
Beban Lain-lain 2.j, 25 (802,029,998) (225,774,455) Other Expenses
LABA USAHA 716,294,610,216 651,188,640,742 OPERATING INCOME
Beban Keuangan 2.j, 26 (34,416,198,560) (28,194,694,965) Other Financial Charges
LABA SEBELUM PAJAK
PENGHASILAN 681,878,411,656 622,993,945,777 PROFIT BEFORE INCOME TAX
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN 2.i, 16.c (EXPENSES)
Pajak Kini (145,391,764,419) (135,498,650,019) Current Tax
Pajak Tangguhan 16.d 12,406,118,041 15,508,943,161 Deferred Tax
Total Beban Pajak Penghasilan (132,985,646,378) (119,989,706,858) Total Income Tax Expenses
LABA TAHUN BERJALAN 548,892,765,278 503,004,238,918 INCOME FOR THE YEAR
Total Laba Tahun Berjalan Yang Dapat Total Net Income
Diatribusikan Kepada: Attributable To:
Pemilik Entitas Induk 554,768,637,507 508,872,988,817 Owner of the Parent Company
Kepentingan Non Pengendali (5,875,872,229) (5,868,749,898) Non-Controlling Interests
548,892,765,278 503,004,238,918
Pendapatan (Beban) Other Comprehensive Income
Komprehensif Lain -- -- (Expenses)
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 548,892,765,278 503,004,238,918 INCOME FOR THE YEAR
Total Laba Komprehensif Yang Dapat Total Comprehensive Income
Diatribusikan Kepada: Attributable To:
Pemilik Entitas Induk 554,768,637,507 508,872,988,817 Owner of the Parent Company
Kepentingan Non Pengendali (5,875,872,229) (5,868,749,898) Non-Controlling Interests
548,892,765,278 503,004,238,918
LABA PER SAHAM DASAR 2.o, 27 32.44 29.70 BASIC EARNING PER SHARE
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

d1/March 30, 2015 3 paraf/approved all:
PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN PERUBAHAN EKUITAS CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir pada 31 Desember 2014 dan 2013 For the Years Ended December 31, 2014 and 2013
(Dalam Rupiah Penuh) (In Full Rupiah)

Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk / Equity Attributable to Owners of the Parent Company Kepentingan Total
Catatan/ Modal Saham/ Tambahan Selisih Transaksi Saldo Laba/Retained Earning Saham Total / Total Non Pengendali/ Ekuitas/
Notes Capital Stock Modal Disetor/ Akibat Perubahan Telah Ditentukan Belum Ditentukan Treasuri/ Non-Controlling Total
Additional Ekuitas Perusahaan Penggunaannya/ Penggunaannya/ Treasury Stocks Interests Equity
Paid in Capital Anak/ Appropriated Unappropriated
Difference
Transaction due to
Changes in the Equity
of Subsidiary
Rp Rp Rp Rp Rp Rp Rp Rp Rp
SALDO PER 31 DESEMBER 2012 171,500,000,000 368,122,496,948 239,797,199 81,109,795,512 980,095,884,138 -- 1,601,067,973,797 16,933,065,377 1,618,001,039,174 BALANCE AS OF DECEMBER 31, 2012
Laba Tahun Berjalan -- -- -- -- 508,872,988,817 508,872,988,817 (5,868,749,898) 503,004,238,919 Income for the Year
Dividen Kas 20.b -- -- -- -- (170,887,500,000) -- (170,887,500,000) -- (170,887,500,000) Cash Dividend
Saldo Laba untuk Cadangan Umum 20.b -- -- -- 42,884,917,522 (42,884,917,522) -- -- -- -- Retained Earnings for General Reserve
Saham Diperoleh Kembali 2.q, 18 -- -- -- -- -- (34,619,340,000) (34,619,340,000) -- (34,619,340,000) Treasury Stock
SALDO PER 31 DESEMBER 2013 171,500,000,000 368,122,496,948 239,797,199 123,994,713,034 1,275,196,455,433 (34,619,340,000) 1,904,434,122,614 11,064,315,478 1,915,498,438,092 BALANCE AS OF DECEMBER 31, 2013
Laba Tahun Berjalan -- -- -- -- 554,768,637,507 -- 554,768,637,507 (5,875,872,229) 548,892,765,278 Income for the Year
Dividen Kas 20.b -- -- -- -- (102,242,958,000) ---- (102,242,958,000-)- -- (102,242,958,000) Cash Dividend
Saldo Laba untuk Cadangan Umum 20.b -- -- -- 50,000,000,000 (50,000,000,000) -- ---- ---- -- Retained Earnings for General Reserve
SALDO PER 31 DESEMBER 2014 171,500,000,000 368,122,496,948 239,797,199 173,994,713,034 1,677,722,134,940 (34,619,340,000) 2,356,959,802,121 5,188,443,249 2,362,148,245,370 BALANCE AS OF DECEMBER 31, 2014

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

d1/March 30, 2015 4 paraf:
PT ACE HARDWARE INDONESIA Tbk PT ACE HARDWARE INDONESIA Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN ARUS KAS CONSOLIDATED
KONSOLIDASIAN STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
31 Desember 2014 dan 2013 December 31, 2014 and 2013
(Dalam Rupiah Penuh) (In Full Rupiah)

2014 2013
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING
Penerimaan dari Pelanggan 5,091,420,360,069 4,055,301,731,862 Cash Received from Customers
Pembayaran kepada Pemasok dan Lainnya (3,789,762,485,709) (3,039,444,241,161) Cash Paid to Suppliers and Others
Pembayaran kepada Karyawan (551,710,525,821) (530,140,216,973) Cash Paid to Employees
Pembayaran Pajak (316,430,975,928) (308,705,326,798) Payment for Tax
Pembayaran Bunga (3,777,931,440) (3,541,237,909) Payment for Interest
Penerimaan Bunga 5,423,577,476 7,869,078,124 Interest Received
Arus Kas Neto Diperoleh dari Net Cash Flows Provided by
Aktivitas Operasi 435,162,018,647 181,339,787,145 Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING
Perolehan Aset Tetap (96,924,263,863) (83,796,258,701) Acquisitions of Fixed Assets
Hasil Penjualan Aset Tetap 396,318,194 7,177,083 Proceed from Disposal of Fixed Assets
Arus Kas Neto Digunakan untuk
Net Cash Flows Used in
Aktivitas Investasi (96,527,945,669) (83,789,081,618) Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING
Pembayaran Dividen Tunai (102,242,958,000) (170,887,500,000) Payment of CashA DCiTviIdVeITnIdES
Penerimaan dari Pihak Berelasi 15,420,219,644 13,122,335,259 Cash Received from Related Parties
Pembayaran ke Pihak Berelasi (15,512,621,861) (13,240,491,725) Cash Payment to Related Parties
Pembayaran Utang Bank (8,612,596,699) -- Payment of Bank Loan
Penerimaan Pinjaman -- 5,983,866,868 Receiving Loan
Saham Treasuri -- (34,662,614,177) Treasury Stock
Arus Kas Neto Digunakan untuk Net Cash Flows Used in
Aktivitas Pendanaan (110,947,956,916) (199,684,403,775) Financing Activities
KENAIKAN (PENURUNAN) BERSIH NET INCREASE (DECREASE)
KAS DAN SETARA KAS 227,686,116,062 (102,133,698,248) IN CASH AND CASH EQUIVALENTS
EFFECT OF FLUCTUATION IN FOREIGN
DAMPAK PERUBAHAN KURS TERHADAP EXCHANGE RATE ON CASH AND
KAS DAN SETARA KAS 2,007,323,576 (6,156,938,901) CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS PADA AWAL 161,758,998,760 270,049,635,909 BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS PADA AKHIR 391,452,438,398 161,758,998,760 THE END OF THE YEAR
KAS DAN SETARA KAS PADA AKHIR CASH AND CASH EQUIVALENT
TAHUN TERDIRI DARI: AT THE OF THE YEAR CONSIST OF:
Kas 17,023,220,499 13,914,330,185 Cash on Hand
Bank 298,503,693,069 97,694,290,992 Cash in Banks
Deposito Berjangka 75,925,524,830 50,150,377,583 Time Deposits
Total 391,452,438,398 161,758,998,760 Total

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

d1/March 30, 2015 5 paraf: