PT MULTI AGRO GEMILANG PLANTATION Tbk

64 Pages·2014·1.2 MB·Tagalog

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
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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
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P.esiden Dir*|dutl President Position
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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