/ Laporan Keuangan Konsolidasian Interim Dengan Laporan atas Reviu Informasi Keuangan Interim Untuk Periode Enam Bulan yang Berakhir pada (Mata Uang Indonesia) Interim Consolidated Financial Statements With Report on Review of Interim Financial Information (Indonesian Currency)
LAPORAN KEUANGAN DENGAN LAPORAN ATAS REVIU INFORMASI KEUANGAN INTERIM TANGGAL 30 JUNI 2017 DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL TERSEBUT INTERIM CONSOLIDATED WITH REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION AS OF JUNE 30, 2017 AND FOR THE SIX-MONTH PERIOD THEN ENDED Daftar Isi Surat Pernyataan Direksi Laporan atas Reviu Informasi Keuangan Interim Laporan Keuangan Konsolidasian Interim Halaman/ Page Table of Contents Directors Statement Letter Report on Review of Interim Financial Information Interim Consolidated Financial Statements Laporan Posisi Keuangan Konsolidasian Interim... 1-2 Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian Interim... 3-4 Laporan Perubahan Ekuitas Konsolidasian Interim... 5 Interim Consolidated Statement of Financial..Position. Interim Consolidated Statement of Profit or Loss.....and Other Comprehensive Income. Interim Consolidated Statement of Changes in Equity. Laporan Arus Kas Konsolidasian Interim... 6-7... Interim Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian Interim... 8-94 Notes to the Interim Consolidated Financial Statements. ************************
LAPORAN POSISI KEUANGAN Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION As of June 30, 2017 Catatan/ Notes (Direviu/ Reviewed) 31 Desember/ December 2016 (Diaudit/ Audited) ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 2f,2g,2p, 4,32,35 1.266.967.168.132 1.421.663.361.986 Cash and cash equivalents Investasi jangka pendek 2g,5,32,35 1.179.416.558.400 1.135.902.889.600 Short-term investment Piutang usaha 2g,6,35 Trade receivables Pihak ketiga - setelah dikurangi cadangan kerugian Third parties - net of penurunan nilai sebesar allowance for impairment Rp 9.362.729.583 pada losses of Rp 9,362,729,583 tanggal 30 Juni 2017 as of June 30, 2017 and dan Rp 8.939.366.677 pada Rp 8,939,366,677 tanggal 31 Desember 2016 176.893.586.897 167.351.914.996 as of December 31, 2016 Pihak berelasi 2e,31 1.671.096.495 1.854.693.595 Related parties Piutang lain-lain 2g,7,35 Other receivables Pihak ketiga 29.767.546.662 24.116.548.661 Third parties Pihak berelasi 2e,31 735.133.542 931.340.822 Related party Aset keuangan lancar lainnya - Other current financial assets - pihak ketiga 2g,8,35 326.364.110.829 29.850.000.000 third party Persediaan 2h,9 41.909.646.258 40.618.264.473 Inventories Pajak dibayar di muka 17a 4.221.416.350 5.067.046.694 Prepaid tax Biaya dibayar di muka dan uang muka 2i,10 3.110.492.839 2.871.641.646 Prepaid expenses and advances JUMLAH ASET LANCAR 3.031.056.756.404 2.830.227.702.473 TOTAL CURRENT ASSETS ASET TIDAK LANCAR NON-CURRENT ASSETS Taksiran tagihan restitusi pajak Estimated claim for income penghasilan 17b 6.854.546.466 4.467.638.669 tax refund Piutang lain-lain 2g,7,35 Other receivables Pihak ketiga 19.380.488.459 16.582.480.268 Third parties Pihak berelasi 2e,31 2.991.384.296 2.211.345.013 Related party Advance for acquisition Uang muka perolehan aset tetap 11 of fixed assets Pihak ketiga 119.114.299.674 67.221.394.681 Third parties Pihak berelasi 2e,31 36.462.832.125 31.957.862.720 Related party Aset tetap - setelah dikurangi akumulasi penyusutan sebesar Rp 816.478.770.443 pada tanggal 30 Juni 2017 dan Rp 762.246.892.285 pada tanggal 31 Desember 2016 2k,2m, 12,31 1.149.814.084.042 1.075.116.399.280 Fixed assets - net of accumulated depreciation of Rp 816,478,770,443 as of June 30, 2017 and Rp 762,246,892,285 as of December 31, 2016 Aset takberwujud - neto 2l,2m,13 1.130.819.882 1.347.522.657 Intangible assets - net Aset pajak tangguhan - neto 2q,17d 72.052.640.594 70.132.790.833 Deferred tax assets - net Aset tidak lancar lainnya 2m,34d 85.772.897.475 76.922.965.078 Other non-current assets JUMLAH ASET TIDAK LANCAR 1.493.573.993.013 1.345.960.399.199 TOTAL NON-CURRENT ASSETS JUMLAH ASET 4.524.630.749.417 4.176.188.101.672 TOTAL ASSETS Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 1
LAPORAN POSISI KEUANGAN (lanjutan) Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued) As of June 30, 2017 Catatan/ Notes (Direviu/ Reviewed) 31 Desember/ December 2016 (Diaudit/ Audited) LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang usaha 2g,14,35 Trade payables Pihak ketiga 64.577.252.431 69.149.515.426 Third parties Pihak berelasi 2e,31 19.957.145.124 21.761.529.519 Related parties Utang lain-lain 2g,15,35 Other payables Pihak ketiga 214.049.697.020 15.395.830.936 Third parties Pihak berelasi 2e,31 315.105.734.891 6.911.011.702 Related parties Uang muka pasien 2o 2.978.275.747 3.856.192.722 Advances from patients Beban akrual 2g,16,35 87.937.739.697 89.008.182.260 Accrued expenses Utang pajak 2q,17c 33.521.133.425 49.030.744.771 Taxes payable JUMLAH LIABILITAS JANGKA PENDEK 738.126.978.335 255.113.007.336 TOTAL CURRENT LIABILITIES LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITY Liabilitas imbalan pasca kerja 2n,18 288.460.534.101 284.660.260.961 Post-employment benefits liability JUMLAH LIABILITAS 1.026.587.512.436 539.773.268.297 TOTAL LIABILITIES EKUITAS EQUITY Ekuitas yang dapat diatribusikan kepada pemilik entitas induk Equity attributable to equity holders of the parent entity Modal saham - nilai nominal Rp 10 per saham Share capital - par value of Rp 10 per share Modal dasar - Authorized - 50.000.000.000 saham 50,000,000,000 shares Modal ditempatkan dan disetor penuh - Issued and fully paid - 14.550.736.000 saham 19 145.507.360.000 145.507.360.000 14,550,736,000 shares Tambahan modal disetor 2d,2r,20 1.908.987.762.494 1.908.987.762.494 Additional paid-in capital Keuntungan (kerugian) yang belum direalisasi atas perubahan nilai wajar aset keuangan yang tersedia untuk dijual 2g,8 5.019.864.330 (150.000.000) Unrealized gains (losses) on changes in fair value of available-for-sale financial assets Saldo laba Retained earnings Telah ditentukan penggunaannya 21 17.965.167.641 11.010.777.941 Appropriated Belum ditentukan penggunaannya 1.300.292.399.839 1.463.001.295.111 Unappropriated Jumlah ekuitas yang dapat diatribusikan kepada pemilik entitas induk 3.377.772.554.304 3.528.357.195.546 Total equity attributable to equity holders of the parent entity Kepentingan nonpengendali 2c,22 120.270.682.677 108.057.637.829 Non-controlling interests JUMLAH EKUITAS 3.498.043.236.981 3.636.414.833.375 TOTAL EQUITY JUMLAH LIABILITAS DAN EKUITAS 4.524.630.749.417 4.176.188.101.672 TOTAL LIABILITIES AND EQUITY Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 2
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN Untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Ended June 30, 2017 Catatan/ Notes (Enam Bulan/ Six Months) (Direviu/ Reviewed) June 2016 (Enam Bulan/ Six Months) (Tidak Diaudit/ Unaudited) PENDAPATAN 2e,2o, 23,31 1.236.969.015.793 1.261.433.166.129 REVENUES BEBAN POKOK PENDAPATAN 2e,2k,2o, 24,31 (638.288.470.691) (648.595.428.131) COST OF REVENUES LABA BRUTO 598.680.545.102 612.837.737.998 GROSS PROFIT Beban usaha 2j,2k, 2n,2o,25 (224.017.790.969 ) (217.004.151.049 ) Operating expenses Pendapatan operasi lain 2g,2k,2o,2p,26 18.130.719.043 10.183.983.269 Other operating income Beban operasi lain 2g,2k,2o,27 (854.701.994 ) (2.414.307.254 ) Other operating expenses LABA USAHA 391.938.771.182 403.603.262.964 INCOME FROM OPERATIONS Pendapatan keuangan 28 75.900.593.838 83.522.183.149 Finance income Biaya keuangan 29 (6.002.824.762) (6.258.208.967 ) Finance costs LABA SEBELUM PAJAK PENGHASILAN 461.836.540.258 480.867.237.146 INCOME BEFORE INCOME TAX PAJAK PENGHASILAN - NETO 2q,17d (96.968.047.271 ) (94.614.617.445 ) INCOME TAX - NET LABA PERIODE BERJALAN 364.868.492.987 386.252.619.701 INCOME FOR THE PERIOD PENGHASILAN KOMPREHENSIF LAIN Pos yang tidak akan direklasifikasi ke laba rugi: Pengukuran kembali OTHER COMPREHENSIVE INCOME Item that will not be reclassified to profit or loss: Remeasurement of defined benefit plans program imbalan pasti 2n,18 (18.650.183.127) 6.655.647.703 Pajak penghasilan terkait 2q,17d 4.662.545.782 (1.663.911.926) Related income tax Sub jumlah (13.987.637.345) 4.991.735.777 Sub total Pos yang akan direklasifikasi ke laba rugi: Mutasi sehubungan dengan perubahan nilai wajar aset keuangan yang tersedia untuk dijual 2g,8 5.472.592.677 (559.500.000) Penghasilan komprehensif lain - neto setelah pajak (8.515.044.668 ) 4.432.235.777 JUMLAH LABA KOMPREHENSIF PERIODE BERJALAN 356.353.448.319 390.684.855.478 Item that will be reclassified to profit or loss: Mutation in respect of fair value change of available-for-sale financial assets Other comprehensive income - net of tax TOTAL COMPREHENSIVE INCOME FOR THE PERIOD Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 3
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN (lanjutan) Untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (continued) Ended June 30, 2017 Catatan/ Notes (Enam Bulan/ Six Months) (Direviu/ Reviewed) June 2016 (Enam Bulan/ Six Months) (Tidak Diaudit/ Unaudited) Laba periode berjalan yang dapat diatribusikan kepada: Income for the period attributable to: Pemilik entitas induk 352.653.052.473 372.268.112.438 Equity holders of the parent entity Kepentingan nonpengendali 12.215.440.514 13.984.507.263 Non-controlling interests Jumlah 364.868.492.987 386.252.619.701 Total Jumlah laba komprehensif periode berjalan yang dapat diatribusikan kepada: Total comprehensive income for the period attributable to: Equity holders of the parent entity Pemilik entitas induk 344.140.382.758 376.285.787.365 Kepentingan nonpengendali 12.213.065.561 14.399.068.113 Non-controlling interests Jumlah 356.353.448.319 390.684.855.478 Total Laba per saham dasar yang dapat diatribusikan kepada pemilik entitas induk 2t,30 24 26 Basic earnings per share attributable to equity holders of the parent entity Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 4
LAPORAN PERUBAHAN EKUITAS Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Ended June 30, 2017 Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to Equity Holders of the Parent Entity Keuntungan (Kerugian) yang Belum Direalisasi atas Perubahan Nilai Wajar Aset Keuangan yang Tersedia Untuk Dijual/ Unrealized Gains Modal (Losses) on Ditempatkan dan Tambahan Modal Changes in Fair Saldo Laba/Retained Earnings Kepentingan Disetor Penuh/ Disetor/ Value of Available- Telah Ditentukan Belum Ditentukan Nonpengendali/ Catatan/ Issued and Fully Additional For-Sale Financial Penggunaannya/ Penggunaannya/ Non-Controlling Jumlah Ekuitas/ Notes Paid Capital Paid-in Capital Assets Appropriated Unappropriated Jumlah/Total Interests Total Equity Saldo 1 Januari 2016 145.507.360.000 1.908.987.762.494 664.500.000 5.342.576.779 1.135.064.729.414 3.195.566.928.687 83.410.004.201 3.278.976.932.888 Balance, January 1, 2016 Deklarasi dividen kas 2s,21 - - - - (363.768.400.000 ) (363.768.400.000 ) - (363.768.400.000 ) Declaration of cash dividend Pencadangan saldo laba 21 - - - 5.668.201.162 (5.668.201.162 ) - - - Appropriation of retained earnings Dividen kas kepada kepentingan nonpengendali 2s - - - - - - (57.333 ) (57.333 ) Jumlah laba komprehensif periode berjalan - - (559.500.000 ) - 376.845.287.365 376.285.787.365 14.399.068.113 390.684.855.478 Cash dividend to non-controlling interests Total comprehensive income for the period Saldo 30 Juni 2016 145.507.360.000 1.908.987.762.494 105.000.000 11.010.777.941 1.142.473.415.617 3.208.084.316.052 97.809.014.981 3.305.893.331.033 Balance, June 30, 2016 Saldo 1 Januari 2017 145.507.360.000 1.908.987.762.494 (150.000.000 ) 11.010.777.941 1.463.001.295.111 3.528.357.195.546 108.057.637.829 3.636.414.833.375 Balance, January 1, 2017 Deklarasi dividen kas 2s,21 - - - - (494.725.024.000 ) (494.725.024.000 ) - (494.725.024.000 ) Declaration of cash dividend Pencadangan saldo laba 21 - - - 6.954.389.700 (6.954.389.700 ) - - - Appropriation of retained earnings Dividen kas kepada kepentingan nonpengendali 2s - - - - - - (20.713 ) (20.713 ) Jumlah laba komprehensif periode berjalan - - 5.169.864.330-338.970.518.428 344.140.382.758 12.213.065.561 356.353.448.319 Cash dividend to non-controlling interests Total comprehensive income for the period Saldo 30 Juni 2017 145.507.360.000 1.908.987.762.494 5.019.864.330 17.965.167.641 1.300.292.399.839 3.377.772.554.304 120.270.682.677 3.498.043.236.981 Balance, June 30, 2017 Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 5
LAPORAN ARUS KAS Untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS Ended June 30, 2017 Catatan/ Notes (Enam Bulan/ Six Months) (Direviu/ Reviewed) June 2016 (Enam Bulan/ Six Months) (Tidak Diaudit/ Unaudited) ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan kas dari pelanggan 1.226.733.024.017 1.243.467.939.569 Cash receipts from customers Penerimaan pendapatan keuangan 77.622.559.778 84.707.471.096 Cash receipts from finance income Penerimaan dari pendapatan operasi lain 17.385.014.737 9.138.498.607 Cash receipts from other operating income Pembayaran kas kepada pemasok (449.603.678.372) (450.097.233.374 ) Cash paid to suppliers Pembayaran kepada karyawan (282.845.358.084) (209.700.274.117) Cash paid to employees Pembayaran untuk beban usaha dan lainnya (108.196.694.033) (73.607.647.146) Cash paid for operating expenses and others Pembayaran pajak Cash paid for corporate penghasilan badan (114.929.911.990 ) (100.021.883.649 ) income tax Pembayaran biaya keuangan (6.002.824.762) (6.258.208.967 ) Cash paid for finance costs Kas Neto Diperoleh dari Aktivitas Operasi 360.162.131.291 497.628.662.019 Net Cash Provided by Operating Activities ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Hasil penjualan aset keuangan lancar lainnya 52.623.248.485 - Proceeds from sale of other current financial assets Hasil penjualan aset tetap 12 3.500.000 213.528.758 Proceeds from sale of fixed assets Penempatan aset keuangan lancar lainnya (343.019.059.836 ) - Placement of other current financial assets Perolehan aset tetap 12 (109.011.833.267 ) (44.047.428.300) Acquisition of fixed assets Pembayaran uang muka perolehan aset tetap (63.184.139.623 ) (128.049.360.008) Advances for acquisition of fixed assets Penempatan investasi jangka pendek 5 (43.513.668.800 ) - Placement of short-term investment Penambahan aset lain-lain 34d (8.852.848.896 ) - Additional of other assets Kas Neto Digunakan untuk Aktivitas Investasi (514.954.801.937) (171.883.259.550) Net Cash Used in Investing Activities Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 6
LAPORAN ARUS KAS (lanjutan) Untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2017 INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS (continued) Ended June 30, 2017 Catatan/ Notes (Enam Bulan/ Six Months) (Direviu/ Reviewed) June 2016 (Enam Bulan/ Six Months) (Tidak Diaudit/ Unaudited) ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Pembayaran dividen kas kepada kepentingan nonpengendali (20.713) (57.333 ) Payments of cash dividends to non-controlling interests Pembayaran dividen kas 21 - (363.768.400.000 ) Payments of cash dividend Kas Neto Digunakan untuk Aktivitas Pendanaan (20.713) (363.768.457.333) Net Cash Used in Financing Activities PENURUNAN NETO KAS DAN SETARA KAS (154.792.691.359) (38.023.054.864) DAMPAK NETO PERUBAHAN SELISIH KURS PADA KAS DAN SETARA KAS 96.497.505 989.413.845 KAS DAN SETARA KAS AWAL PERIODE 1.421.663.361.986 2.387.153.764.311 NET DECREASE IN CASH AND CASH EQUIVALENTS EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD KAS DAN SETARA KAS AKHIR PERIODE 4 1.266.967.168.132 2.350.120.123.292 CASH AND CASH EQUIVALENTS AT END OF PERIOD Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan. The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole. 7
1. UMUM 1. GENERAL a. Pendirian dan Informasi Umum a. Establishment and General Information PT Mitra Keluarga Karyasehat Tbk ( Perusahaan ) didirikan di Jakarta dengan nama PT Calida Ekaprana berdasarkan Akta Notaris Eveline Suriahudaja Konig, SH No. 25 tanggal 3 Januari 1995. Akta pendirian Perusahaan tersebut telah mendapat pengesahan dari Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. C2-7971.HT.01.01.Th.95 tanggal 22 Juni 1995 dan telah diumumkan dalam Berita Negara Republik Indonesia No. 88 Tambahan No. 9106 tanggal 3 November 1995. Anggaran dasar Perusahaan telah mengalami beberapa kali perubahan, terakhir dengan Akta Notaris Dr. Irawan Soerodjo, SH, MSi No. 238 tanggal 23 September 2015 mengenai perubahan nilai nominal saham dari Rp 100 per saham menjadi Rp 10 per saham (pemecahan saham). Perubahan ini telah diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia berdasarkan Surat No. AHU-AH.01.03-0967456 tanggal 25 September 2015. Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, ruang lingkup kegiatan usaha Perusahaan adalah menjalankan jasa konsultasi bisnis dan manajemen termasuk jasa manajemen rumah sakit. Kegiatan usaha Perusahaan pada saat ini adalah menjalankan usaha secara tidak langsung melalui entitas anaknya di bidang pelayanan kesehatan. Perusahaan berkedudukan di Jalan Letjen Suprapto Kav. 4, Cempaka Putih Timur, Cempaka Putih, Jakarta Pusat. Perusahaan mulai beroperasi komersial pada tahun 1995. PT Griyainsani Cakrasadaya adalah entitas induk terakhir Perusahaan dan Entitas Anaknya (secara bersama-sama disebut Grup ). PT Mitra Keluarga Karyasehat Tbk ( the Company ) was established in Jakarta under name of PT Calida Ekaprana based on Notarial Deed No. 25 of Eveline Suriahudaja Konig, SH dated January 3, 1995. The deed of establishment was approved by the Ministry of Justice of the Republic of Indonesia in its Decision Letter No. C2-7971.HT.01.01.Th.95 dated June 22, 1995 and was published in Supplement No. 9106 to the State Gazette of the Republic of Indonesia No. 88 dated November 3, 1995. The Company s articles of association has been amended several times, the latest of which was covered by Notarial Deed No. 238 of Dr. Irawan Soerodjo, SH, MSi dated September 23, 2015 regarding the change in par value of share from Rp 100 to Rp 10 per share (stock split). The amendment has been received by the Ministry of Law and Human Rights of the Republic of Indonesia and recorded in the database of Legal Entity Administration System of the Ministry of Law and Human Rights based on its Letter No. AHU- AH.01.03-0967456 dated September 25, 2015. In accordance with article 3 of the Company s articles of association, the scope of its activities is to engage in the business consultancy and management services including hospital management services. Currently, the Company s scope of activities are indirectly through its subsidiaries to engage business in healthcare services. The Company is domiciled at Jalan Letjen Suprapto Kav. 4, Cempaka Putih Timur, Cempaka Putih, Central Jakarta. The Company started its commercial operations in 1995. PT Griyainsani Cakrasadaya is the ultimate parent of the Company and its Subsidiaries (collectively referred to as the Group ). 8
1. UMUM (lanjutan) 1. GENERAL (continued) b. Penawaran Umum Saham Perusahaan b. Public Offering of the Company s Shares Pada tanggal 12 Maret 2015, Perusahaan memperoleh Pernyataan Efektif dari Kepala Eksekutif Pengawas Pasar Modal Otoritas Jasa Keuangan (OJK) melalui Surat No. S-100/D.04/2015 untuk melakukan penawaran umum perdana saham kepada masyarakat sejumlah 261.913.000 saham dengan nilai nominal Rp 100 per saham, yang terdiri dari saham baru Perusahaan sejumlah 72.753.600 saham dan saham milik Lion Investment Partners B.V. sebagai pemegang saham penjual (saham divestasi) sejumlah 189.159.400 saham, dengan harga penawaran sebesar Rp 17.000 per saham. Pada tanggal 24 Maret 2015, seluruh saham Perusahaan telah dicatatkan di Bursa Efek Indonesia. Berdasarkan Rapat Umum Pemegang Saham Luar Biasa Perusahaan tanggal 23 September 2015 yang dinyatakan dengan Akta Notaris Dr. Irawan Soerodjo, SH, MSi No. 238 pada tanggal yang sama, para pemegang saham Perusahaan menyetujui dan memutuskan perubahan nilai nominal saham dari Rp 100 per saham menjadi Rp 10 per saham (pemecahan saham). Dengan demikian, saham Perusahaan yang dicatatkan di Bursa Efek Indonesia menjadi 14.550.736.000 saham. On March 12, 2015, the Company received effective statement from the Executive Chairman of Financial Services Authority (OJK) Capital Market Supervisory through its Letter No. S-100/D.04/2015 for its initial public offering of 261,913,000 shares with par value of Rp 100 per share, which consists of the Company s new shares of 72,753,600 shares and shares owned by Lion Investment Partners B.V. as a selling shareholder (divestment share) of 189,159,400 shares, with offering price of Rp 17,000 per share. On March 24, 2015, all of the Company s shares were listed in the Indonesia Stock Exchange. Based on the Company s Extraordinary General Meeting of Shareholders dated September 23, 2015, as covered by Notarial Deed No. 238 of Dr. Irawan Soerodjo, SH, MSi on the same date, the Company s shareholders approved and resolved the change in par value of share from Rp 100 to Rp 10 per share (stock split). Therefore, the Company s shares totaling 14,550,736,000 shares were listed in the Indonesia Stock Exchange. c. Struktur Entitas Anak c. Structure of Subsidiaries Perusahaan mempunyai kepemilikan langsung maupun tidak langsung pada Entitas Anak sebagai berikut: The Company has direct or indirect ownership in the following subsidiaries: Tahun Operasi Komersial/ Year of Persentase Kepemilikan (Langsung dan Tidak Langsung)/ Percentage of Ownership (Direct Jumlah Aset Sebelum Eliminasi (Dalam Jutaan Rupiah)/ Total Assets Before Elimination Entitas Anak/ Domisili/ Kegiatan Usaha/ Commercial and Indirect) (In Millions of Rupiah) Subsidiary Domicile Business Activities Operations 2017 2016 2017 2016 Entitas Anak yang dimiliki secara langsung/directly owned Subsidiaries PT Proteindo Karyasehat Bekasi Pelayanan Kesehatan/ 1993 99,99% 99,99% 2.737.303 2.339.513 ( PKS ) Healthcare Services PT Ekamita Arahtegar Jakarta Pelayanan Kesehatan/ 2002 100,00% 100,00% 535.874 531.269 ( EAT ) Healthcare Services PT Ragamsehat Multifita Depok Pelayanan Kesehatan/ 2008 100,00% 100,00% 331.870 362.928 ( RSM ) Healthcare Services PT Mitra Prama Karyasehat Bekasi Perdagangan, perindustrian, - 100,00% - 317 - ( MPK ) transportasi, pertanian, percetakan dan jasa/ Trading, manufacturing, transportation, agriculture, printing and services 9
1. UMUM (lanjutan) 1. GENERAL (continued) c. Struktur Entitas Anak (lanjutan) c. Structure of Subsidiaries (continued) Tahun Operasi Komersial/ Year of Persentase Kepemilikan (Langsung dan Tidak Langsung)/ Percentage of Ownership (Direct Jumlah Aset Sebelum Eliminasi (Dalam Jutaan Rupiah)/ Total Assets Before Elimination Entitas Anak/ Domisili/ Kegiatan Usaha/ Commercial and Indirect) (In Millions of Rupiah) Subsidiary Domicile Business Activities Operations 2017 2016 2017 2016 Entitas Anak yang dimiliki secara tidak langsung/indirectly owned Subsidiaries PT Alpen Agung Raya 1) Surabaya Pelayanan Kesehatan/ 1998 100,00% 100,00% 520.001 473.479 ( AAR ) Healthcare Services PT Karyasukses Mandiri 1) Jakarta Pelayanan Kesehatan/ 1998 70,00% 70,00% 466.716 428.364 ( KSM ) Healthcare Services PT Citra Mandiri Prima 2) Tegal Pelayanan Kesehatan/ 2009 60,00% 60,00% 50.103 49.300 ( CMP ) Healthcare Services PT Kinarya Loka Buana 3) Bekasi Perdagangan, perindustrian, - 100,00% - 316 - ( KLB ) transportasi, pertanian, percetakan dan jasa/ Trading, manufacturing, transportation, agriculture, printing and services 1) 2) 3) Dimiliki oleh PKS/Owned by PKS. Dimiliki oleh KSM/Owned by KSM. Dimiliki oleh MPK dan PKS/Owned by MPK and PKS. Kegiatan Usaha Entitas Anak Kegiatan utama Entitas Anak adalah dalam bidang pelayanan kesehatan yaitu dengan memberikan jasa pelayanan kesehatan dengan cara memiliki dan mengelola rumah sakit dengan nama Mitra Keluarga di Jakarta, Bekasi, Cikarang, Depok, Cibubur, Surabaya dan Tegal. Pada tanggal 30 Juni 2017, Entitas Anak memiliki izin penyelenggaraan rumah sakit sebagai berikut: Subsidiaries Business Activities The Subsidiaries main business activities in healthcare services is to provide medical services through owning and operating hospitals under the name of Mitra Keluarga which located in Jakarta, Bekasi, Cikarang, Depok, Cibubur, Surabaya and Tegal. As of June 30, 2017, the Subsidiaries have operating licenses of hospitals as follows: Entitas Anak dan Lokasi Rumah Sakit/ Subsidiary and Location of Hospital Izin Penyelenggaraan Rumah Sakit/ Operating License of Hospital PKS: - Bekasi Barat Surat Keputusan Kepala Badan Pelayanan Perijinan Terpadu Provinsi Jawa Barat No. 445.1/Kep.69/I.25.b/IPRSU-B-BPPT/2013 tanggal 19 September 2013/Decision Letter from Head of Integrated License Services Board of West Java Province No. 445.1/Kep.69/I.25.b/IPRSU-B-BPPT/2013 dated September 19, 2013 - Bekasi Timur Surat Keputusan Kepala Badan Pelayanan Perijinan Terpadu Provinsi Jawa Barat No. 445/Kep.34/III/ISPRS-BPPT/2012 tanggal 26 Maret 2012/Decision Letter from Head of Integrated License Services Board of West Java Province No. 445/Kep.34/III/ISPRS- BPPT/2012 dated March 26, 2012 - Cikarang Surat Keputusan Kepala Dinas Kesehatan Kabupaten Bekasi No. 503/04/Dinkes/RS/2012 tanggal 31 Mei 2012/Decision Letter from Head of Health Department of Bekasi No. 503/04/Dinkes/RS/2012 dated May 31, 2012 EAT: - Kelapa Gading Surat Keputusan Kepala Badan Pelayanan Terpadu Satu Pintu Provinsi Daerah Khusus Ibukota Jakarta No. 03/2.11/31/1.77/2015 tanggal 24 Februari 2015/Decision Letter from Head of Integrated Department of Capital City Special Area of Jakarta Province No. 03/2.11/31/1.77/2015 dated February 24, 2015 - Cibubur Surat Keputusan Wali Kota Bekasi No. 445.1/03/DPMPTSP.PPJU tanggal 26 Mei 2017/Decision Letter from Mayor of Bekasi No. 445.1/03/DPMPTSP.PPJU dated May 26, 2017 Jangka Waktu/ Period 19 September 2013-19 September 2018/ September 19, 2013 - September 19, 2018 26 Maret 2012-25 Maret 2017/ March 26, 2012 - March 25, 2017* 31 Mei 2012-31 Mei 2017/ May 31, 2012 - May 31, 2017** 24 Februari 2015-23 Februari 2020/ February 24, 2015 - February 23, 2020 29 Maret 2017-28 Maret 2022/ March 29, 2017 - March 28, 2022 10
1. UMUM (lanjutan) 1. GENERAL (continued) c. Struktur Entitas Anak (lanjutan) c. Structure of Subsidiaries (continued) Pada tanggal 30 Juni 2017, Entitas Anak memiliki izin penyelenggaraan rumah sakit sebagai berikut: (lanjutan) As of June 30, 2017, the Subsidiaries have operating licenses of hospitals as follows: (continued) Entitas Anak dan Lokasi Rumah Sakit/ Subsidiary and Location of Hospital Izin Penyelenggaraan Rumah Sakit/ Operating License of Hospital Jangka Waktu/ Period AAR: - Surabaya Surat Keputusan Kepala Badan Penanaman Modal Provinsi Jawa Timur No. P2T/1/03.23/01/III/2016 tanggal 7 Maret 2016/ Decision Letter from Head of Capital Investment Board of East Java Province No. P2T/1/03.23/01/III/2016 dated March 7, 2016 - Waru Surat Keputusan Kepala Badan Penanaman Modal Provinsi Jawa Timur No. P2T/1/03.22/01/X/2016 tanggal 17 Oktober 2016/ Decision Letter from Head of Capital Investment Board of East Java Province No. P2T/1/03.22/01/X/2016 dated October 17, 2016 - Kenjeran Surat Keputusan Kepala Dinas Kesehatan Kota Surabaya No. 503.445/62/IO.RS/436.6.3/VI/2015 tanggal 29 Juni 2015/Decision Letter from Head of Health Department of Surabaya No. 503.445/62/IO.RS/436.6.3/VI/2015 dated June 29, 2015 KSM: - Kemayoran Surat Keputusan Kepala Badan Pelayanan Terpadu Satu Pintu Provinsi Daerah Khusus Ibukota Jakarta No. 24/2.5/31/-1.77/2015 tanggal 12 Juni 2015/Decision Letter from Head of Integrated Services Department of Capital City Special Area of Jakarta Province No. 24/2.5/31/-1.77/2015 dated June 12, 2015 RSM: - Depok Surat Keputusan Kepala Badan Penanaman Modal dan Pelayanan Perizinan Terpadu Kota Depok No. 445.8/003/O.RS-BPMP2T/I/2014 tanggal 10 Januari 2014/ Decision Letter from Head of Capital Investment Board and Integrated License Services of Depok No. 445.8/003/O.RS-BPMP2T/I/2014 dated January 10, 2014 - Kalideres Surat Keputusan Kepala Badan Pelayanan Terpadu Satu Pintu Provinsi Daerah Khusus Ibukota Jakarta No. 26/2.5/31/-1.77/2015 tanggal 7 Juli 2015/Decision Letter from Head of Integrated Services Department of Capital City Special Area of Jakarta Province No. 26/2.5/31/-1.77/2015 dated July 7, 2015 CMP: - Tegal Surat Keputusan Walikota Tegal No. 503/001/2015 tanggal 18 Februari 2015/ Decision Letter from Mayor of Tegal No. 503/001/2015 dated February 18, 2015 7 Maret 2016-7 Maret 2021/ March 7, 2016 - March 7, 2021 17 Oktober 2016-17 Oktober 2021/ October 17, 2016 - October 17, 2021 12 Juni 2015-12 Juni 2020/ June 12, 2015 - June 12, 2020 12 Juni 2015-12 Juni 2020/ June 12, 2015 - June 12, 2020 10 Januari 2014-9 Januari 2019/ January 10, 2014 - January 9, 2019 7 Juli 2015-7 Juli 2020/ July 7, 2015 - July 7, 2020 18 Februari 2015-17 Februari 2020/ February 18, 2015 - February 17, 2020 *) Dalam proses perpanjangan/in the process of renewal. **) Telah memperoleh perpanjangan Izin Penyelenggaraan Rumah Sakit berdasarkan Surat Keputusan Kepala Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jawa Barat No. 445.1/Kep.73/041030/DPMPTSP/2017 tanggal 8 Juli 2017 yang berlaku dari tanggal 8 Juli 2017 sampai dengan 7 Juli 2022/Has obtained extension of Hospital Operating License based on Decision Letter from Head of Capital Investment and Integrated Services Department of West Java Province No. 445.1/Kep.73/041030/DPMPTSP/2017dated July 8, 2017 which valid from July 8, 2017 to July 7, 2022. Tambahan Setoran Modal pada PKS Berdasarkan Rapat Umum Pemegang Saham Luar Biasa PKS tanggal 25 April 2017 yang dinyatakan dengan Akta Notaris Herry Julianto, SH No. 16 tanggal 28 April 2017, para pemegang saham PKS menyetujui peningkatan modal dasar dari Rp 1.000.000.000.000 menjadi Rp 1.327.750.000.000 serta modal ditempatkan dan disetor penuh dari Rp 877.750.000.000 menjadi Rp 1.327.750.000.000 dengan menerbitkan 4.500.000 saham baru yang seluruhnya diambil bagian oleh Perusahaan. Perubahan anggaran dasar PKS tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. AHU-0009786.AH.01.02.Tahun 2017 tanggal 2 Mei 2017. Additional Paid-Up Capital to PKS Based on PKS s Extraordinary General Meeting of Shareholders dated April 25, 2017 as covered by Notarial Deed No. 16 of Herry Julianto, SH dated April 28, 2017, the shareholders of PKS resolved to approve the increase of authorized capital from Rp 1,000,000,000,000 to Rp 1,327,750,000,000 and the increase of issued and fully paid capital from Rp 877,750,000,000 to Rp 1,327,750,000,000 through the issuance of 4,500,000 new shares which all subscribed by the Company. The changes of PKS s articles of association has been approved by Ministry of Law and Human Rights of the Republic of Indonesia in its Decision Letter No. AHU-0009786.AH.01.02.Year 2017 dated May 2, 2017. 11
1. UMUM (lanjutan) 1. GENERAL (continued) c. Struktur Entitas Anak (lanjutan) c. Structure of Subsidiaries (continued) Pendirian Entitas Anak - PT Mitra Prama Karyasehat ( MPK ) Berdasarkan Akta Notaris Herry Julianto, SH No. 6 tanggal 22 Februari 2017, Perusahaan dan PKS mendirikan MPK dengan persentase kepemilikan masing-masing sebesar 98,33% dan 1,67%. - PT Kinarya Loka Buana ( KLB ) Berdasarkan Akta Notaris Herry Julianto, SH No. 7 tanggal 22 Februari 2017, PKS dan EAT mendirikan KLB dengan persentase kepemilikan masing-masing sebesar 98,33% dan 1,67%. Pada tanggal 19 Mei 2017, PKS dan EAT menjual kepemilikan saham KLB masingmasing sebesar 96,77% dan 1,67% kepada MPK sehingga persentase kepemilikan MPK dan PKS menjadi masing-masing sebesar 98,33% dan 1,67%. d. Dewan Komisaris dan Direksi, Komite Audit, Kepala Unit Audit Internal, Sekretaris Perusahaan dan Karyawan Berdasarkan Akta Notaris No. 204 tanggal 31 Mei 2017 yang dibuat di hadapan Dr. Irawan Soerodjo, SH, MSi, Notaris di Jakarta, yang telah dicatat di dalam database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia berdasarkan Surat Laporan Penerimaan Pemberitahuan Perubahan Data Perusahaan No. AHU-AH.01.03-0148079 tanggal 20 Juni 2017 dan Akta Notaris No. 83 tanggal 27 Mei 2016 yang dibuat di hadapan Dr. Ir. Yohanes Wilion, SE, SH, MM, Notaris di Jakarta, yang telah dicatat di dalam database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia berdasarkan Surat Laporan Penerimaan Pemberitahuan Perubahan Data Perusahaan No. AHU-AH.01.03-0059031 tanggal 20 Juni 2016, susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 30 Juni 2017 dan 31 Desember 2016 adalah sebagai berikut: Establishment of Subsidiaries - PT Mitra Prama Karyasehat ( MPK ) Based on Notarial Deed No. 6 of Herry Julianto, SH dated February 22, 2017, the Company and PKS established MPK with percentage of ownership of 98.33% and 1.67%, respectively. - PT Kinarya Loka Buana ( KLB ) Based on Notarial Deed No. 7 of Herry Julianto,SH dated February 22, 2017, PKS and EAT established KLB with percentage of ownership of 98.33% and 1.67%, respectively On May 19, 2017, PKS and EAT sold the share ownership in KLB of 96.77% and 1.67%, respectively, to MPK thus the percentage of ownership of MPK and PKS become 98.33% and 1.67%, respectively. d. Boards of Commissioners and Directors, Audit Committee, Head of Internal Audit, Corporate Secretary and Employees Based on Notarial Deed No. 204 dated May 31, 2017 of Dr. Irawan Soerodjo, SH, MSi, Notary in Jakarta, which was recorded in the database of Legal Entity Administration System of the Ministry of Law and Human Rights under Admission Notification Amendment No. AHU-AH.01.03-0148079 dated June 20, 2017 and Notarial Deed No. 83 dated May 27, 2016 of Dr. Ir. Yohanes Wilion, SE, SH, MM, Notary in Jakarta, which was recorded in the database of Legal Entity Administration System of the Ministry of Law and Human Rights under Admission Notification Amendment No. AHU-AH.01.03-0059031 dated June 20, 2016, the members of the Company s Boards of Commissioners and Directors as of June 30, 2017 and December 31, 2016 are as follows: Dewan Komisaris: Board of Commissioners: Komisaris Utama : Jozef Darmawan Angkasa : President Commissioner Komisaris : Laura Aryanto : Commissioner Komisaris : Hamzah bin Mahmood : Commissioner Commissioner (Independent Komisaris (Komisaris Independen) : Bacelius Ruru : Commissioner) Commissioner (Independent Komisaris (Komisaris Independen) : I Gusti Gede Subawa : Commissioner) 12
1. UMUM (lanjutan) 1. GENERAL (continued) d. Dewan Komisaris dan Direksi, Komite Audit, Kepala Unit Audit Internal, Sekretaris Perusahaan dan Karyawan (lanjutan) d. Boards of Commissioners and Directors, Audit Committee, Head of Internal Audit Unit, Corporate Secretary and Employees (continued) Direksi: Board of Directors: Direktur Utama : Rustiyan Oen : President Director Direktur : Joyce Vidyayanti Handajani : Director Direktur (Independen) : Esther Maria Ramono : Director (Independent) Manajemen kunci meliputi anggota Dewan Komisaris dan Direksi Grup. Susunan Komite Audit Perusahaan pada tanggal 30 Juni 2017 dan 31 Desember 2016 berdasarkan Surat Keputusan Dewan Komisaris No. 002/SK-DeKom/MIKA/FA/XI/2014 tanggal 13 November 2014, adalah sebagai berikut: Key management includes the members of the Group s Boards of Commissioners and Directors. The composition of the Company s Audit Committee as of June 30, 2017 and December 31, 2016 based on Board of Commissioners Decision Letter No. 002/SK- DeKom/MIKA/FA/XI/2014 dated November 13, 2014, is as follows: Ketua : Bacelius Ruru : Chairman Anggota : Dianawati Sugiarto : Member Anggota : Gracy Indriani : Member Berdasarkan Surat Keputusan Direksi No. 001/SK-Dir/MIKA/FA/XI/2014 tanggal 3 November 2014, Kepala Unit Audit Internal Perusahaan pada tanggal 30 Juni 2017 dan 31 Desember 2016 adalah Anton Maslim. Berdasarkan Surat Keputusan Direksi No. 002/SK-Dir/MIKA/FA/XI/2014 tanggal 13 November 2014, Sekretaris Perusahaan pada tanggal 30 Juni 2017 dan 31 Desember 2016 adalah Joyce Vidyayanti Handajani. Pada tanggal 30 Juni 2017 dan 31 Desember 2016, jumlah karyawan tetap Grup masing-masing adalah sejumlah 5.320 dan 5.167 karyawan (tidak diaudit). e. Penyelesaian Laporan Keuangan Konsolidasian Interim Manajemen Grup bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian interim ini yang telah diselesaikan dan diotorisasi untuk terbit pada tanggal 18 Agustus 2017. Based on the Board of Directors Decision Letter No. 001/SK-Dir/MIKA/FA/XI/2014 dated November 3, 2014, the Company s Head of Internal Audit Unit as of June 30, 2017 and December 31, 2016 is Anton Maslim. Based on the Board of Directors Decision Letter No. 002/SK-Dir/MIKA/FA/XI/2014 dated November 13, 2014, Corporate Secretary as of June 30, 2017 and December 31, 2016 is Joyce Vidyayanti Handajani. December 31, 2016, the Group has 5,320 and 5,167 employees (unaudited), respectively. e. Completion of the Interim Consolidated Financial Statements The management of the Group is responsible for the preparation and fair presentation of the accompanying interim consolidated financial statements that were completed and authorized to be issued on August 18, 2017. 13
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Pernyataan Kepatuhan dan Dasar Penyusunan Laporan Keuangan Konsolidasian Interim Pernyataan Kepatuhan Laporan keuangan konsolidasian interim telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia ( SAK ), yang mencakup Pernyataan Standar Akuntansi Keuangan ( PSAK ) dan Interpretasi Standar Akuntansi Keuangan ( ISAK ) yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan ( Bapepam dan LK ), yang fungsinya dialihkan kepada Otoritas Jasa Keuangan ( OJK ) sejak tanggal 1 Januari 2013, No. VIII.G.7 tentang Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik yang terdapat dalam Lampiran Keputusan Ketua Bapepam dan LK No. KEP-347/BL/2012 tanggal 25 Juni 2012. Dasar Penyusunan Laporan Keuangan Konsolidasian Interim Laporan keuangan konsolidasian interim, kecuali untuk laporan arus kas konsolidasian interim, disusun berdasarkan konsep akrual dengan menggunakan konsep biaya historis, kecuali untuk beberapa akun tertentu yang diukur berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut. Laporan arus kas konsolidasian interim menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disusun dengan menggunakan metode langsung. Dalam penyusunan laporan keuangan konsolidasian interim sesuai dengan Standar Akuntansi Keuangan di Indonesia, dibutuhkan pertimbangan, estimasi dan asumsi yang mempengaruhi: - penerapan kebijakan akuntansi; - jumlah aset dan liabilitas yang dilaporkan, dan pengungkapan atas aset dan liabilitas kontinjensi pada tanggal laporan keuangan konsolidasian interim; - jumlah pendapatan dan beban yang dilaporkan selama periode pelaporan. a. Statement of Compliance and Basis of Preparation of the Interim Consolidated Financial Statements Statement of Compliance The interim consolidated financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards ( SAK ), which consists of the Statements of Financial Accounting Standards ( PSAK ) and Interpretations of Financial Accounting Standards ( ISAK ) issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and Regulation of Capital Market and Financial Institutions Supervisory Agency ( Bapepam and LK ), which function has been transferred to Financial Services Authority ( OJK ) starting January 1, 2013, No. VIII.G.7 regarding Financial Statements Presentation and Disclosures for Issuers or Public Companies as included in the Appendix of the Decision Decree of the Chairman of Bapepam and LK No. KEP-347/ BL/2012 dated June 25, 2012. Basis of Preparation of the Interim Consolidated Financial Statements The interim consolidated financial statements, except for the interim consolidated statement of cash flows, are prepared under the accrual basis of accounting, using the historical cost basis, except for certain accounts which are measured based on other measurements as described in the accounting policies of each such account. The interim consolidated statement of cash flows presents receipts and payments of cash and cash equivalents classified into operating, investing and financing activities. Cash flows from operating activities were presented using the direct method. The preparation of the interim consolidated financial statements in conformity with Indonesian Financial Accounting Standards requires the use of judgments, estimates and assumptions that affects: - the application of accounting policies; - the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the interim consolidated financial statements; - the reported amounts of revenues and expenses during the reporting period. 14
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (lanjutan) a. Pernyataan Kepatuhan dan Dasar Penyusunan Laporan Keuangan Konsolidasian Interim (lanjutan) Dasar Penyusunan Laporan Keuangan Konsolidasian Interim (lanjutan) Walaupun estimasi ini dibuat berdasarkan pengetahuan terbaik manajemen atas kejadian dan tindakan saat ini, hasil aktual mungkin berbeda dengan jumlah yang diestimasi semula. Estimasi dan asumsi yang digunakan ditelaah secara berkesinambungan. Revisi atas estimasi akuntansi diakui pada periode dimana estimasi tersebut direvisi dan periode-periode yang akan datang yang dipengaruhi oleh revisi estimasi tersebut. Estimasi, asumsi dan pertimbangan akuntansi yang signifikan yang diterapkan dalam penyusunan laporan keuangan konsolidasian interim Grup diungkapkan pada Catatan 3. Mata uang pelaporan yang digunakan pada laporan keuangan konsolidasian interim adalah Rupiah, yang merupakan mata uang fungsional Perusahaan dan entitas anaknya. b. Perubahan Pernyataan Standar Akuntansi Keuangan dan Interpretasi Standar Akuntansi Keuangan Standar serta interpretasi standar akuntansi revisi berikut yang relevan pada Grup, yang telah diterbitkan dan efektif sejak tanggal 1 Januari 2017, tidak memiliki pengaruh signifikan terhadap laporan keuangan konsolidasian interim Grup: - Amandemen PSAK 1 (2015), Penyajian Laporan Keuangan tentang Prakarsa Pengungkapan; - PSAK 3 (Penyesuaian 2016), Laporan Keuangan Interim ; - PSAK 24 (Penyesuaian 2016), Imbalan Kerja ; - PSAK 58 (Penyesuaian 2016), Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan ; - PSAK 60 (Penyesuaian 2016), Instrumen Keuangan - Pengungkapan ; - ISAK 31, Interpretasi atas Ruang Lingkup PSAK 13: Properti Investasi. - ISAK 32, Definisi dan Hirarki Standar Akuntansi Keuangan. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) a. Statement of Compliance and Basis of Preparation of the Interim Consolidated Financial Statements (continued) Basis of Preparation of the Interim Consolidated Financial Statements (continued) Although these estimates are based on management s best knowledge of current events and activities, actual results may differ from those estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period which the estimate is revised and in any future period affected. Significant accounting estimates, underlying assumptions and judgments applied in the preparation of the Group s interim consolidated financial statements are disclosed in Note 3. The reporting currency used in the interim consolidated financial statements is Indonesian Rupiah, which is the functional currency of the Company and its subsidiaries. b. Changes to Statements of Financial Accounting Standards and Interpretations of Statements of Financial Accounting Standards The following revised accounting standards and interpretations of the accounting standards, which are relevant to the Group, had been issued and are effective from 1 January 2017, did not result in significant impact to the Group s interim consolidated financial statements: - Amendments to PSAK 1 (2015), Presentation of Financial Statements regarding Disclosure Initiatives; - PSAK 3 (2016 Improvement), Interim Financial Reporting ; - PSAK 24 (2016 Improvement), Employee Benefits ; - PSAK 58 (2016 Improvement), Non-current Assets Held for Sale and Discontinued Operation ; - PSAK 60 (2016 Improvement), Financial Instruments - Disclosure ; - ISAK 31, Interpretation of the Scope of PSAK 13: Investment Property. - ISAK 32, Definition and Hierarchy of Financial Accounting Standard. 15
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Prinsip-prinsip Konsolidasian c. Principles of Consolidation Laporan keuangan konsolidasian interim meliputi laporan keuangan Perusahaan dan entitas-entitas anaknya seperti diungkapkan pada Catatan 1c. Kendali diperoleh bila Grup terekspos atau memiliki hak atas imbal hasil variabel dari keterlibatannya dengan investee dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas investee. Dengan demikian, Grup mengendalikan investee jika dan hanya jika Grup memiliki seluruh hal berikut ini: i) Kekuasaan atas investee, yaitu hak yang ada saat ini yang memberi Grup kemampuan kini untuk mengarahkan aktivitas relevan dari investee, ii) Eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee, dan iii) Kemampuan untuk menggunakan kekuasaannya atas investee untuk mempengaruhi jumlah imbal hasil. Bila Grup tidak memiliki hak suara atau hak serupa secara mayoritas atas suatu investee, Grup mempertimbangkan semua fakta dan keadaan yang relevan dalam mengevaluasi apakah mereka memiliki kekuasaan atas investee termasuk: i) Pengaturan kontraktual dengan pemilik hak suara lainnya dari investee, ii) Hak yang timbul atas pengaturan kontraktual lain, dan iii) Hak suara dan hak suara potensial yang dimiliki Grup. Grup menilai kembali apakah mereka mengendalikan investee bila fakta dan keadaan mengindikasikan adanya perubahan terhadap satu atau lebih dari ketiga elemen pengendalian. Konsolidasi atas entitas anak dimulai sejak Grup memperoleh pengendalian atas entitas anak dan berhenti pada saat Grup kehilangan pengendalian atas entitas anak. Aset, liabilitas, penghasilan dan beban dari entitas anak yang diakuisisi pada periode tertentu disertakan dalam laporan keuangan konsolidasian interim sejak tanggal Grup memperoleh kendali sampai tanggal Grup tidak lagi mengendalikan entitas anak tersebut. The interim consolidated financial statements comprise the financial statements of the Company and its subsidiaries as mentioned in Note 1c. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Thus, the Group controls an investee if and only if the Group has all of the following: i) Power over the investee, that is existing rights that give the Group current ability to direct the relevant activities of investee, ii) Exposure, or rights, to variable returns from its involvement with the investee, and iii) The ability to use its power over the investee to affect its returns. When the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: i) The contractual arrangement with the other vote holders of the investee; ii) Rights arising from other contractual arrangements, and iii) The Group s voting rights and potential voting rights. The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired during the period are included in the interim consolidated financial statements from the date of the Group gains control until the date the Group ceases to control the subsidiary. 16