/ Laporan Keuangan Konsolidasian Dengan Laporan Auditor Independen Untuk Tahun yang Berakhir pada Tanggal Tersebut (Mata Uang Indonesia) Consolidated Financial Statements With Independent Auditors Report For The Year Then Ended (Indonesian Currency)
LAPORAN KEUANGAN DENGAN LAPORAN AUDITOR INDEPENDEN TANGGAL 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT CONSOLIDATED WITH INDEPENDENT AUDITORS REPORT AS OF DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED Daftar Isi Surat Pernyataan Direksi Laporan Auditor Independen Laporan Keuangan Konsolidasian Halaman/ Page Table of Contents Directors Statement Letter Independent Auditors Report Consolidated Financial Statements Laporan Posisi Keuangan Konsolidasian... 1-2...Consolidated Statement of Financial Position Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian... 3-4 Consolidated Statement of Profit or Loss and Other...Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian... 5...Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian... 6-7...Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian... 8-100...Notes to the Consolidated Financial Statements ************************
LAPORAN POSISI KEUANGAN Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As of December 31, 2015 Catatan/ Notes 31 Desember/ December 31, 2015 31 Desember/ December 31, 2014* 1 Januari 2014/ 31 Desember 2013/ January 1, 2014/ December 31, 2013* ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 2f,2g,2p, 4,33,36 2.387.153.764.311 970.150.340.494 1.108.014.988.946 Cash and cash equivalents Piutang usaha 2g,5,36 Trade receivables Pihak ketiga - setelah dikurangi Third parties - net of cadangan kerugian penurunan allowance for impairment nilai sebesar Rp 6.227.433.072 losses of Rp 6,227,433,072 pada tanggal 31 Desember as of December 31, 2015, 2015, Rp 4.757.282.694 Rp 4,757,282,694 as of pada tanggal 31 Desember December 31, 2014 and 2014 dan Rp 3.768.672.529 Rp 3,768,672,529 as of pada tanggal 1 Januari 2014/ January 1, 2014/ 31 Desember 2013 134.789.879.959 131.447.206.242 114.321.891.644 December 31, 2013 Pihak berelasi 2e,32 1.120.412.861 645.729.504 455.492.358 Related parties Piutang lain-lain 2g,6,36 Other receivables Pihak ketiga 25.826.848.749 13.891.534.360 5.644.418.133 Third parties Pihak berelasi 2e,32 141.600.000 2.251.595.883 1.375.040.400 Related parties Aset keuangan lancar lainnya 2g,7,36 Other current financial assets Pihak ketiga 30.664.500.000 27.375.000.000 30.245.507.000 Third parties Pihak berelasi 2e - - 109.290.000.000 Related party Persediaan 2h,8 38.447.278.563 38.616.149.324 40.138.353.064 Inventories Pajak dibayar di muka 2q,18a - 1.207.606.183 - Prepaid tax Biaya dibayar di muka dan uang muka 2i,9 2.822.104.612 4.353.731.299 1.763.889.074 Prepaid expenses and advances JUMLAH ASET LANCAR 2.620.966.389.055 1.189.938.893.289 1.411.249.580.619 TOTAL CURRENT ASSETS ASET TIDAK LANCAR NON-CURRENT ASSETS Piutang lain-lain 2g,6,36 Other receivables Pihak ketiga 13.615.288.762 13.136.323.734 9.142.776.942 Third parties Pihak berelasi 2e,32 305.000.000 1.325.413.725 683.755.000 Related parties Penyertaan saham 2g, 10, 36-1.000.000 1.000.000 Investment in share of stock Uang muka perolehan aset tetap 11 Advance for acquisition of fixed assets Pihak ketiga 141.755.024.106 132.620.012.170 91.263.354.462 Third parties Pihak berelasi 2e,32 957.374.647 12.741.429.793 - Related party Aset tetap - setelah dikurangi akumulasi penyusutan sebesar Rp 661.652.486.959 pada tanggal 31 Desember 2015, Rp 575.582.741.092 pada tanggal 31 Desember 2014 dan Rp 505.740.768.515 pada tanggal 1 Januari 2014/ 31 Desember 2013 2e,2k,2m, 12,32 884.295.657.904 770.962.349.275 598.000.856.150 Fixed assets - net of accumulated depreciation of Rp 661,652,486,959 as of December 31, 2015, Rp 575,582,741,092 as of December 31, 2014 and Rp 505,740,768,515 as of January 1, 2014/ December 31, 2013 Aset takberwujud - neto 2l,2m,13 1.789.106.882 2.230.691.107 - Intangible assets - net Aset pajak tangguhan - neto 2q,18c,39 56.104.758.365 46.177.765.617 36.652.218.181 Deferred tax assets - net Aset tidak lancar lainnya 27.220.728 33.053.724 38.886.718 Other non-current assets JUMLAH ASET TIDAK LANCAR 1.098.849.431.394 979.228.039.145 735.782.847.453 TOTAL NON-CURRENT ASSETS JUMLAH ASET 3.719.815.820.449 2.169.166.932.434 2.147.032.428.072 TOTAL ASSETS * Disajikan kembali (Catatan 39)/As restated (Note 39). Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 1
LAPORAN POSISI KEUANGAN (lanjutan) Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued) As of December 31, 2015 Catatan/ Notes 31 Desember/ December 31, 2015 31 Desember/ December 31, 2014* 1 Januari 2014/ 31 Desember 2013/ January 1, 2014/ December 31, 2013* LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang bank 2g,14,36 - - 50.000.000.000 Bank loan Utang usaha 2g,15,36 Trade payables Pihak ketiga 51.442.786.962 47.142.971.007 55.556.041.863 Third parties Pihak berelasi 2e,32 14.959.090.108 17.795.569.303 19.871.237.870 Related parties Utang lain-lain 2g,16,36 Other payables Pihak ketiga 20.348.818.498 16.861.359.053 6.345.029.107 Third parties Pihak berelasi 2e,32 4.881.250.821 7.798.009.777 7.299.271.545 Related parties Uang muka pasien 2o 2.196.234.983 5.645.726.534 26.212.266.793 Advances from patients Beban akrual 2g,17,36 73.980.700.525 68.861.345.960 64.509.080.063 Accrued expenses Utang pajak 2q,18b 38.065.839.987 41.343.871.482 51.200.354.499 Taxes payable JUMLAH LIABILITAS JANGKA PENDEK 205.874.721.884 205.448.853.116 280.993.281.740 TOTAL CURRENT LIABILITIES LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITY Liabilitas imbalan pasca kerja 2n,19,39 234.964.165.677 195.046.415.877 170.759.215.437 Post-employment benefits liability JUMLAH LIABILITAS 440.838.887.561 400.495.268.993 451.752.497.177 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 pada tanggal 31 Desember 2015, Rp 100 per saham pada tanggal 31 Desember 2014 dan Rp 1.000.000 per saham pada tanggal 1 Januari 2014/ 31 Desember 2013 Share capital - par value of Rp 10 per share as of December 31, 2015, Rp 100 per share as of December 31, 2014 and Rp 1,000,000 per share as of January 1, 2014/ December 31, 2013 Modal dasar - 50.000.000.000 saham pada tanggal 31 Desember 2015, 5.000.000.000 saham pada tanggal 31 Desember 2014 dan 200.000 saham pada tanggal 1 Januari 2014/31 Desember 2013 Authorized - 50,000,000,000 shares as of December 31, 2015, 5,000,000,000 shares as of December 31, 2014 and 200,000 shares as of January 1, 2014/ December 31, 2013 Modal ditempatkan dan disetor penuh - 14.550.736.000 saham pada tanggal 31 Desember 2015, 1.382.320.000 saham pada tanggal 31 Desember 2014 dan 138.232 saham pada tanggal 1 Januari 2014/ 31 Desember 2013 20 145.507.360.000 138.232.000.000 138.232.000.000 Issued and fully paid - 14,550,736,000 shares as of December 31, 2015, 1,382,320,000 shares as of December 31, 2014 and 138,232 shares as of January 1, 2014/ December 31, 2013 Tambahan modal disetor 2d,2r,21 1.908.987.762.494 707.816.476.651 707.816.476.651 Additional paid-in capital Keuntungan (kerugian) yang belum direalisasi atas perubahan nilai wajar aset keuangan yang tersedia untuk dijual 2g,7 664.500.000 (2.625.000.000) 814.267.927 Unrealized gains (losses) on changes in fair value of available-for-sale financial assets Saldo laba Retained earnings Telah ditentukan penggunaannya 22 5.342.576.779 - - Appropriated Belum ditentukan penggunaannya 39 1.135.064.729.414 864.219.062.106 805.371.483.429 Unappropriated Jumlah ekuitas yang dapat diatribusikan kepada pemilik entitas induk 3.195.566.928.687 1.707.642.538.757 1.652.234.228.007 Total equity attributable to equity holders of the parent entity Kepentingan nonpengendali 2c,23,39 83.410.004.201 61.029.124.684 43.045.702.888 Non-controlling interests JUMLAH EKUITAS 3.278.976.932.888 1.768.671.663.441 1.695.279.930.895 TOTAL EQUITY JUMLAH LIABILITAS DAN EKUITAS 3.719.815.820.449 2.169.166.932.434 2.147.032.428.072 TOTAL LIABILITIES AND EQUITY * Disajikan kembali (Catatan 39)/As restated (Note 39). Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 2
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For The Year Ended December 31, 2015 Catatan/ Notes 2015 2014* PENDAPATAN 2e,2o, 24,32 2.140.704.302.267 1.945.508.435.879 REVENUES BEBAN POKOK PENDAPATAN 2e,2k,2o, 25,32 (1.168.396.805.841) (1.080.920.292.633) COST OF REVENUES LABA BRUTO 972.307.496.426 864.588.143.246 GROSS PROFIT Beban usaha 2j,2k,2l, 2n,2o,26,39 (372.265.779.481 ) (316.776.757.260 ) Operating expenses Pendapatan operasi lain 2g,2k,2o,2p,27 21.883.059.172 43.158.583.908 Other operating income Beban operasi lain 2g,2k,2o,28 (17.004.637.246 ) (2.047.578.959 ) Other operating expenses LABA USAHA 604.920.138.871 588.922.390.935 INCOME FROM OPERATIONS Pendapatan keuangan 29 145.344.116.197 94.722.064.426 Finance income Biaya keuangan 2e,30,32 (10.486.770.053 ) (14.247.872.671 ) Finance costs LABA SEBELUM BEBAN PAJAK PENGHASILAN 739.777.485.015 669.396.582.690 BEBAN PAJAK PENGHASILAN - NETO 2q,18c,39 (151.330.241.029 ) (133.189.583.109) INCOME BEFORE INCOME TAX EXPENSE INCOME TAX EXPENSE - NET LABA TAHUN BERJALAN 588.447.243.986 536.206.999.581 INCOME FOR THE YEAR PENGHASILAN KOMPREHENSIF LAIN Pos yang tidak akan direklasifikasi ke laba rugi: Pengukuran kembali program imbalan pasti Pajak penghasilan terkait 2n,19 2q,18c 1.515.506.888 (378.876.722) 14.166.743.811 (3.541.685.955) OTHER COMPREHENSIVE INCOME Item that will not be reclassified to profit or loss: Remeasurement of defined benefit plans Related income tax Sub jumlah 1.136.630.166 10.625.057.856 Sub total Pos yang akan direklasifikasi ke laba rugi: Mutasi sehubungan dengan perubahan nilai wajar aset keuangan yang tersedia untuk dijual 2g,7 3.289.500.000 (3.439.267.927) Penghasilan komprehensif lain - neto setelah pajak 4.426.130.166 7.185.789.929 JUMLAH LABA KOMPREHENSIF TAHUN BERJALAN 592.873.374.152 543.392.789.510 * Disajikan kembali (Catatan 39)/As restated (Note 39). 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 YEAR Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 3
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN (lanjutan) Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (continued) For The Year Ended December 31, 2015 Catatan/ Notes 2015 2014* Laba tahun berjalan yang dapat diatribusikan kepada: Income for the year attributable to: Pemilik entitas induk 566.820.116.167 518.827.676.441 Equity holders of the parent entity Kepentingan nonpengendali 21.627.127.819 17.379.323.140 Non-controlling interests Jumlah 588.447.243.986 536.206.999.581 Total Jumlah laba komprehensif tahun berjalan yang dapat diatribusikan kepada: Total comprehensive income for the year attributable to: Equity holders of the parent entity Pemilik entitas induk 570.492.464.087 525.407.516.414 Kepentingan nonpengendali 22.380.910.065 17.985.273.096 Non-controlling interests Jumlah 592.873.374.152 543.392.789.510 Total Laba per saham dasar yang dapat diatribusikan kepada pemilik entitas induk 2t,31 39 38 Basic earnings per share attributable to equity holders of the parent entity * Disajikan kembali (Catatan 39)/As restated (Note 39). Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 4
LAPORAN PERUBAHAN EKUITAS Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For The Year Ended December 31, 2015 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/ Penggunaanya/ Non-Controlling Jumlah Ekuitas/ Notes Paid Capital Paid-in Capital Assets Appropriated Unappropriated Jumlah/Total Interests Total Equity Saldo 1 Januari 2014 138.232.000.000 707.816.476.651 814.267.927-842.452.950.148 1.689.315.694.726 45.415.155.264 1.734.730.849.990 Balance, January 1, 2014 Penyesuaian neto yang timbul dari penerapan PSAK 24 (Revisi 2013)* 2b - - - - (37.081.466.719 ) (37.081.466.719 ) (2.369.452.376 ) (39.450.919.095 ) Net adjustment arising from adoption of PSAK 24 (Revised 2013)* Saldo 1 Januari 2014* 138.232.000.000 707.816.476.651 814.267.927-805.371.483.429 1.652.234.228.007 43.045.702.888 1.695.279.930.895 Balance, January 1, 2014* Deklarasi dividen kas 2s,22 - - - - (470.000.000.000 ) (470.000.000.000 ) - (470.000.000.000 ) Declaration of cash dividend Akuisisi kepentingan nonpengendali 1c - - - - 794.336 794.336 (1.794.336 ) (1.000.000 ) Dividen kas kepada kepentingan nonpengendali 2s - - - - - - (56.964 ) (56.964 ) Jumlah laba komprehensif tahun 2014* - - (3.439.267.927) ) - 528.846.784.341 525.407.516.414 17.985.273.096 543.392.789.510 Acquisition of non-controlling interest Cash dividend to non-controlling interests Total comprehensive income for 2014* Saldo 31 Desember 2014* 138.232.000.000 707.816.476.651 (2.625.000.000) ) - 864.219.062.106 1.707.642.538.757 61.029.124.684 1.768.671.663.441 Balance, December 31, 2014 Penerbitan saham baru dan penerimaan dari hasil Penawaran Umum Issuance of new shares and proceeds from Perdana Saham 7.275.360.000 1.201.171.285.843 - - - 1.208.446.645.843-1.208.446.645.843 Initial Public Offering Deklarasi dividen kas 2s,22 - - - - (291.014.720.000 ) (291.014.720.000 ) - (291.014.720.000 ) Declaration of cash dividend Pencadangan saldo laba 22 - - - 5.342.576.779 (5.342.576.779 ) - - - Appropriation of retained earnings Dividen kas kepada kepentingan nonpengendali 2s - - - - - - (30.548 ) (30.548 ) Jumlah laba komprehensif tahun 2015 - - 3.289.500.000 ) - 567.202.964.087 570.492.464.087 22.380.910.065 592.873.374.152 Cash dividend to non-controlling interests Total comprehensive income for 2015 Saldo 31 Desember 2015 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, December 31, 2015 * Disajikan kembali (Catatan 39)/As restated (Note 39). Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 5
LAPORAN ARUS KAS Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF CASH FLOWS For The Year Ended December 31, 2015 Catatan/ Notes 2015 2014 ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan kas dari pelanggan 2.133.437.453.642 1.907.626.343.876 Cash receipts from customers Pembayaran kas kepada pemasok (855.138.659.417) (825.679.248.579 ) Cash paid to suppliers Pembayaran kepada karyawan (364.078.760.463) (311.607.544.304) Cash paid to employees Pembayaran untuk beban usaha dan lainnya (204.475.775.404) (158.369.343.144) Cash paid for operating expenses and others Penerimaan pendapatan keuangan 142.069.064.163 93.891.960.747 Cash receipts from finance income Pembayaran biaya keuangan (10.486.770.052) (14.247.872.671) Cash paid for finance costs Pembayaran pajak Cash paid for corporate penghasilan badan (160.428.504.317) (160.109.621.229) income tax Penerimaan dari pendapatan operasi lain 18.734.782.650 15.913.400.663 Cash receipts from other operating income Kas Neto Diperoleh dari Aktivitas Operasi 699.632.830.802 547.418.075.359 Net Cash Provided by Operating Activities ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Hasil penjualan aset tetap 12 1.199.298.811 1.793.807.200 Proceeds from sale of fixed assets Hasil penjualan penyertaan saham 10 1.300.000 - Proceed from sale of investment in share of stock Perolehan aset tetap 12 (182.793.164.668) (168.992.659.328) Acquisition of fixed assets Pembayaran uang muka perolehan aset tetap (21.011.998.253) (126.117.751.258) Advances for acquisition of fixed assets Penerimaan hasil penjualan aset keuangan lancar lainnya - 135.467.849.974 Proceeds from sale of other current financial assets Perolehan aset takberwujud 13 - (2.381.485.779 ) Acquisition of intangible assets Kas Neto Digunakan untuk Aktivitas Investasi (202.604.564.110) (160.230.239.191) Net Cash Used in Investing Activities Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 6
LAPORAN ARUS KAS (lanjutan) Untuk Tahun Yang Berakhir pada Tanggal 31 Desember 2015 CONSOLIDATED STATEMENT OF CASH FLOWS (continued) For The Year Ended December 31, 2015 Catatan/ Notes 2015 2014 ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Penerimaan dari hasil Penawaran Umum Perdana Saham - neto 1.208.446.645.843 - Proceeds from Initial Public Offering - net Pembayaran dividen kas 22 (291.014.720.000 ) (470.000.000.000) Payments of cash dividend Pembayaran dividen kas kepada kepentingan nonpengendali (30.548) (56.964) Payments of cash dividends to non-controlling interests Pembayaran utang bank - (50.000.000.000) Payments of bank loan Pembayaran utang lain-lain - pihak berelasi - (5.550.000.000 ) Payment of other payable - related party Akuisisi kepentingan nonpengendali - (1.000.000 ) Acquisition of non-controlling interest Kas Neto Diperoleh dari (Digunakan untuk) Aktivitas Pendanaan 917.431.895.295 (525.551.056.964) Net Cash Provided by (Used in) Financing Activities KENAIKAN (PENURUNAN) NETO KAS DAN SETARA KAS 1.414.460.161.987 (138.363.220.796) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS DAMPAK NETO PERUBAHAN SELISIH KURS PADA KAS DAN SETARA KAS 2.543.261.830 498.572.344 KAS DAN SETARA KAS AWAL TAHUN 970.150.340.494 1.108.014.988.946 KAS DAN SETARA KAS AKHIR TAHUN 4 2.387.153.764.311 970.150.340.494 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR CASH AND CASH EQUIVALENTS AT END OF YEAR Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these 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. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, perubahan tersebut sedang dalam proses pengumuman dalam Berita Negara Republik Indonesia. 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. As of the completion date of these consolidated financial statements, the changes is still in process of publication in the State Gazette of the Republic of Indonesia. 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 saham perdana 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). Accordingly, the Company s issued 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 Efektif Grup/Effective Percentage of Ownership of Jumlah Aset Sebelum Eliminasi (Dalam Jutaan Rupiah)/ Total Assets Before Elimination Entitas Anak/ Domisili/ Kegiatan Usaha/ Commercial Group (In Millions of Rupiah) Subsidiary Domicile Business Activities Operations 2015 2014 2015 2014 5) PT Proteindo Karyasehat 1) Bekasi Pelayanan Kesehatan/ 1993 99,99% 99,99% 2.316.339 2.143.494 ( PKS ) Healthcare Services PT Ekamita Arahtegar 2) Jakarta Pelayanan Kesehatan/ 2002 100,00% 100,00% 465.958 333.621 ( EAT ) Healthcare Services PT Alpen Agung Raya 2) Surabaya Pelayanan Kesehatan/ 1998 100,00% 100,00% 371.239 356.867 ( AAR ) Healthcare Services PT Ragamsehat Multifita 2) Depok Pelayanan Kesehatan/ 2008 100,00% 99,99% 330.090 222.551 ( RSM ) Healthcare Services PT Karyasukses Mandiri 3) Jakarta Pelayanan Kesehatan/ 1998 70,00% 70,00% 329.386 253.439 ( KSM ) Healthcare Services PT Citra Mandiri Prima 4) Tegal Pelayanan Kesehatan/ 2009 42,00% 42,00% 38.583 31.126 ( CMP ) Healthcare Services 1) 2) 3) 4) 5) Kepemilikan langsung/direct ownership. Kepemilikan langsung dan tidak langsung/direct and indirect ownership. Kepemilikan tidak langsung melalui PKS/Indirect ownership through PKS. Kepemilikan tidak langsung melalui KSM/Indirect ownership through KSM. Disajikan kembali (Catatan 2b)/As restated (Note 2b). 9
1. UMUM (lanjutan) 1. GENERAL (continued) c. Struktur Entitas Anak (lanjutan) c. Structure of Subsidiaries (continued) Kegiatan Usaha Entitas Anak Kegiatan utama Entitas Anak adalah dalam bidang pelayanan kesehatan yaitu dengan memberikan jasa pelayanan medik dengan cara memiliki dan mengelola rumah sakit dengan nama Mitra Keluarga di Jakarta, Bekasi, Cikarang, Depok, Cibubur, Surabaya dan Tegal. Pada tanggal 31 Desember 2015, 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 December 31, 2015, 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 Kepala Dinas Kesehatan Kota Bekasi No. 445.1/ 806/Yankes/III/2012 tanggal 29 Maret 2012/Decision Letter from Head of Health Department of Bekasi No. 445.1/ 806/Yankes/III/2012 dated March 29, 2012 AAR: - Surabaya Surat Keputusan Kepala Dinas Kesehatan Kota Surabaya No. 503.445/15600/0014/P/IP.RS/436.6.3/III/2011 tanggal 30 Maret 2011/ Decision Letter from Head of Health Department of Surabaya No. 503.445/15600/0014/P/IP.RS/436.6.3/III/2011 dated March 30, 2011 - Waru Surat Keputusan Kepala Dinas Kesehatan Kabupaten Sidoarjo No. 551.41/57.404.3.2/2011 tanggal 8 September 2011/Decision Letter from Head of Health Department of Sidoarjo No. 551.41/57.404.3.2/2011 dated September 8, 2011 - 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 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 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 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 2012-28 Maret 2017/ March 29, 2012 - March 28, 2017 30 Maret 2011-30 Maret 2016/ March 30, 2011 - March 30, 2016 8 September 2011-8 September 2016/ September 8, 2011 - September 8, 2016 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 10
1. UMUM (lanjutan) 1. GENERAL (continued) c. Struktur Entitas Anak (lanjutan) c. Structure of Subsidiaries (continued) Peningkatan Persentase Kepemilikan pada Entitas Anak Pada tanggal 27 Januari 2014, Perusahaan menandatangani perjanjian jual beli saham dengan PT Griyainsani Cakrasadaya, pihak berelasi (Catatan 32), untuk membeli 1 (satu) saham RSM dengan harga jual sebesar Rp 1.000.000, sehingga persentase kepemilikan efektif Perusahaan di RSM meningkat dari 99,99% menjadi 100,00%. Sehubungan dengan pembelian saham tersebut, Perusahaan memperoleh keuntungan sebesar Rp 794.336 yang dikreditkan ke akun saldo laba. Tambahan Setoran Modal pada Entitas Anak Berdasarkan Rapat Umum Pemegang Saham Luar Biasa RSM tanggal 27 November 2015 yang dinyatakan dengan Akta Notaris Herry Julianto, SH No. 22 pada tanggal yang sama, para pemegang saham RSM menyetujui peningkatan modal dasar dari Rp 100.000.000.000 menjadi Rp 245.000.000.000 serta modal ditempatkan dan disetor penuh dari Rp 75.000.000.000 menjadi Rp 245.000.000.000 dengan menerbitkan 170.000 saham baru yang diambil bagian oleh Perusahaan dan PKS masing-masing sebanyak 169.999 saham dan 1 saham. Perubahan anggaran dasar RSM tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. AHU-0947573.AH.01.02.Tahun 2015 tanggal 8 Desember 2015. Berdasarkan Rapat Umum Pemegang Saham Luar Biasa EAT tanggal 22 Desember 2015 yang dinyatakan dengan Akta Notaris Herry Julianto, SH No. 11 pada tanggal yang sama, para pemegang saham EAT menyetujui peningkatan modal dasar dari Rp 70.000.000.000 menjadi Rp 250.000.000.000 serta modal ditempatkan dan disetor penuh dari Rp 50.000.000.000 menjadi Rp 250.000.000.000 dengan menerbitkan 2.000.000 saham baru yang diambil bagian oleh Perusahaan dan PKS masingmasing sebanyak 1.999.999 saham dan 1 saham. Perubahan anggaran dasar EAT tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. AHU-0948716.AH.01.02.Tahun 2015 tanggal 23 Desember 2015. Increase in Percentage of Ownership in Subsidiaries On January 27, 2014, the Company has entered into a sale and purchase of shares agreement with PT Griyainsani Cakrasadaya, a related party (Note 32), to acquire 1 (one) share of RSM with selling price of Rp 1,000,000, therefore the Company s effective percentage of ownership in RSM increased from 99.99% to 100.00%. In relation to the acquisition of share, the Company recognized the difference of Rp 794,336 which credited to retained earnings. Additional Capital Contribution to Subsidiaries Based on RSM s Extraordinary General Meeting of Shareholders dated November 27, 2015 as covered by Notarial Deed No. 22 of Herry Julianto, SH on the same date, the shareholders of RSM resolved to approve the increase of authorized capital from Rp 100,000,000,000 to Rp 245,000,000,000 and the increase of issued and fully paid capital from Rp 75,000,000,000 to Rp 245,000,000,000 through the issuance of 170,000 new shares, whereby 169,999 shares and 1 share of which were subscribed by the Company and PKS, respectively. The changes of RSM 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-0947573.AH.01.02. Tahun 2015 dated December 8, 2015. Based on EAT s Extraordinary General Meeting of Shareholders dated December 22, 2015 as covered by Notarial Deed No. 11 of Herry Julianto, SH on the same date, the shareholders of EAT resolved to approve the increase of authorized capital from Rp 70,000,000,000 to Rp 250,000,000,000 and the increase of issued and fully paid capital from Rp 50,000,000,000 to Rp 250,000,000,000 through the issuance of 2,000,000 new shares, whereby 1,999,999 shares and 1 share of which were subscribed by the Company and PKS, respectively. The changes of EAT 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-0948716.AH.01.02.Tahun 2015 dated December 23, 2015. 11
1. UMUM (lanjutan) 1. GENERAL (continued) d. Dewan Komisaris dan Direksi, Komite Audit, Kepala Unit Audit Internal, Sekretaris Perusahaan dan Karyawan Berdasarkan Akta Notaris No. 3 tanggal 17 Desember 2015 yang dibuat di hadapan Kristanti Suryani, SH, MKn, 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.01.03-0989089 tanggal 18 Desember 2015, susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 31 Desember 2015 adalah sebagai berikut: d. Boards of Commissioners and Directors, Audit Committee, Head Internal Audit, Corporate Secretary and Employees Based on Notarial Deed No. 3 dated December 17, 2015 of Kristanti Suryani, SH, MKn, 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.01.03-0989089 dated December 18, 2015, the members of the Company s Boards of Commissioners and Directors as of December 31, 2015 are as follows: Dewan Komisaris: Board of Commissioners: Komisaris Utama : Jozef Darmawan Angkasa : President Commissioner Komisaris : Laura Aryanto : Commissioner Commissioner (Independent Komisaris (Komisaris Independen) : Bacelius Ruru : Commissioner) Commissioner (Independent Komisaris (Komisaris Independen) : I Gusti Gede Subawa : Commissioner) Direksi: Board of Directors: Direktur Utama : Rustiyan Oen : President Director Direktur (Independen) : Joyce Vidyayanti Handajani : Director (Independent) Berdasarkan Akta Notaris No. 34 tanggal 12 November 2014 yang dibuat di hadapan Fathiah Helmi, SH, 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-41032.40.22.2014 tanggal 13 November 2014, susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 31 Desember 2014 adalah sebagai berikut: Based on Notarial Deed No. 34 dated November 12, 2014 of Fathiah Helmi, SH, 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-41032.40.22.2014 dated November 13, 2014, the members of the Company s Boards of Commissioners and Directors as of December 31, 2014 are as follows: Dewan Komisaris: Board of Commissioners: Komisaris Utama : Jozef Darmawan Angkasa : President Commissioner Komisaris : Laura Aryanto : Commissioner Commissioner (Independent Komisaris (Komisaris Independen) : Bacelius Ruru : Commissioner) Commissioner (Independent Komisaris (Komisaris Independen) : I Gusti Gede Subawa : Commissioner) Direksi: Board of Directors: Direktur Utama : Rustiyan Oen : President Director Direktur : Joyce Vidyayanti Handajani : Director Direktur (Independen) : Francinita Nati : Director (Independent) Manajemen kunci meliputi anggota Dewan Komisaris dan Direksi Grup. Key management includes the members of the Group s Boards of Commissioners and Directors. 12
1. UMUM (lanjutan) 1. GENERAL (continued) d. Dewan Komisaris dan Direksi, Komite Audit, Kepala Unit Audit Internal, Sekretaris Perusahaan dan Karyawan (lanjutan) Susunan Komite Audit Perusahaan pada tanggal 31 Desember 2015 dan 2014 berdasarkan Surat Keputusan Dewan Komisaris No. 002/SK-DeKom/MIKA/FA/XI/2014 tanggal 13 November 2014, adalah sebagai berikut: d. Boards of Commissioners and Directors, Audit Committee, Head of Internal Audit Unit, Corporate Secretary and Employees (continued) The composition of the Company s Audit Committee as of December 31, 2015 and 2014 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 31 Desember 2015 dan 2014 adalah Anton Maslim. Berdasarkan Surat Keputusan Direksi No. 002/SK-Dir/MIKA/FA/XI/2014 tanggal 13 November 2014, Sekretaris Perusahaan pada tanggal 31 Desember 2015 dan 2014 adalah Joyce Vidyayanti Handajani. Pada tanggal 31 Desember 2015 dan 2014, jumlah karyawan tetap Grup masing-masing adalah sejumlah 5.150 dan 4.857 karyawan (tidak diaudit). e. Penyelesaian Laporan Keuangan Konsolidasian Manajemen Grup bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian ini yang telah diselesaikan dan diotorisasi untuk terbit pada tanggal 22 Maret 2016. 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 December 31, 2015 and 2014 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 December 31, 2015 and 2014 is Joyce Vidyayanti Handajani. 2014, the Group has 5,150 and 4,857 employees (unaudited), respectively. e. Completion of the Consolidated Financial Statements The management of the Group is responsible for the preparation and fair presentation of the accompanying consolidated financial statements that were completed and authorized to be issued on March 22, 2016. 13
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Kebijakan akuntansi penting yang diterapkan oleh Grup dalam penyusunan laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2015 diterapkan secara konsisten dengan yang diterapkan dalam penyusunan laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2014, kecuali untuk penerapan beberapa Pernyataan/Interpretasi Standar Akuntansi Keuangan yang telah direvisi dan berlaku efektif sejak tanggal 1 Januari 2015 seperti yang diungkapkan pada Catatan 2b. a. Pernyataan Kepatuhan dan Dasar Penyusunan Laporan Keuangan Konsolidasian Pernyataan Kepatuhan Laporan keuangan konsolidasian 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 Laporan keuangan konsolidasian disusun dan disajikan sesuai dengan PSAK 1 (Revisi 2013), Penyajian Laporan Keuangan, yang berlaku efektif sejak tanggal 1 Januari 2015. Laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian, 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. The significant accounting policies applied by the Group in the preparation of the consolidated financial statements for the year ended December 31, 2015 are consistent with those applied in the preparation of the consolidated financial statements for the year ended December 31, 2014, except for the adoption of several amended Statements/Interpretations of Financial Accounting Standards effective since January 1, 2015 as disclosed in Note 2b. a. Statement of Compliance and Basis of Preparation of the Consolidated Financial Statements Statement of Compliance The 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 Financial Accounting Standards Board 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 Consolidated Financial Statements The financial statements are prepared and presented in accordance with PSAK 1 (Revised 2013), Presentation of Financial Statements, which was effective since January 1, 2015. The consolidated financial statements, except for the 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. 14
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (lanjutan) a. Pernyataan Kepatuhan dan Dasar Penyusunan Laporan Keuangan Konsolidasian (lanjutan) Dasar Penyusunan Laporan Keuangan Konsolidasian (lanjutan) Laporan arus kas konsolidasian 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 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; - jumlah pendapatan dan beban yang dilaporkan selama tahun pelaporan. 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 Grup diungkapkan pada Catatan 3. Mata uang pelaporan yang digunakan pada laporan keuangan konsolidasian adalah Rupiah, yang merupakan mata uang fungsional Perusahaan dan entitas anaknya. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) a. Statement of Compliance and Basis of Preparation of the Consolidated Financial Statements (continued) Basis of Preparation of the Consolidated Financial Statements (continued) The 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 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 consolidated financial statements; - the reported amounts of revenues and expenses during the reporting year. 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 consolidated financial statements are disclosed in Note 3. The reporting currency used in the consolidated financial statements is Indonesian Rupiah, which is the functional currency of the Company and its subsidiaries. 15
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (lanjutan) b. Perubahan Kebijakan Akuntansi dan Pengungkapan Grup melakukan penerapan PSAK dan ISAK baru/revisi yang berlaku efektif pada tahun 2015. Perubahan kebijakan akuntansi Grup telah dibuat seperti yang disyaratkan, sesuai dengan ketentuan transisi dalam masing-masing standar dan interpretasi. Penerapan dari standar akuntansi berikut oleh Grup, yang berlaku efektif 1 Januari 2015, menyebabkan perubahan signifikan terhadap laporan keuangan konsolidasian Grup: - PSAK 1 (Revisi 2013), Penyajian Laporan Keuangan Standar revisi ini mengharuskan entitas untuk memisahkan penyajian pos-pos penghasilan komprehensif lain ( OCI ) ke dalam dua kelompok berdasarkan apakah mereka akan direklasifikasi lebih lanjut ke laba rugi di masa yang akan datang. Pospos OCI yang tidak akan direklasifikasi lebih lanjut ke laba rugi harus disajikan terpisah dengan pos-pos yang dapat direklasifikasi ke laba rugi di masa yang akan datang. Grup telah memodifikasi pos-pos OCI dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk menyajikan pos-pos yang akan direklasifikasikan ke laba rugi pada masa yang akan datang terpisah dari pos-pos yang tidak akan direklasifikasikan ke laba rugi. Informasi komparatif telah disajikan kembali dengan menggunakan basis yang sama. Revisi tersebut hanya mempengaruhi penyajian namun tidak mempengaruhi posisi maupun kinerja keuangan konsolidasian Grup. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) b. Changes in Accounting Policy and Disclosure The Group adopted new/revised PSAK and ISAK which were effective in 2015. Changes to the Group s accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and interpretations. The following standards have been adopted by the Group for the first time for the financial year beginning on or after January 1, 2015 and have a material impact on the Group s consolidated financial statements: - PSAK 1 (Revised 2013), Presentation of Financial Statements The revised standard requires entities to separate items presented in other comprehensive income ( OCI ) into two groups, based on whether or not they may be reclassified to profit or loss in the future. Items that will not be reclassified must be presented separately from items that may be reclassified in the future. The Group has modified the presentation of items of OCI in its consolidated statement of profit or loss and other comprehensive income to present items that would be reclassified to profit or loss in the future separately from those that would never be reclassified to profit or loss. Comparative information has been re-presented on the same basis. The revision affect presentation only and have no impact on the consolidated financial position or performance of the Group. - PSAK 24 (Revisi 2013), Imbalan Kerja - PSAK 24 (Revised 2013), Employee Benefits Perubahan-perubahan oleh karena standar revisi ini antara lain sebagai berikut: a) Seluruh biaya jasa lalu diakui langsung di laporan laba rugi. Sebelumnya, biaya jasa lalu diakui berdasarkan metode garis lurus sepanjang periode vesting jika perubahan bersifat kondisional terhadap sisa jasa pekerja untuk periode waktu tertentu (periode vesting); Changes introduced by this revised standard among others, are as follows: a) All past service costs are now recognized immediately in profit or loss. Previously, past service costs were recognized on a straight line basis over the vesting period if the changes were conditional on the employees remaining in service for a specified period of time (the vesting period); 16