PT Hanson International Tbk dan Entitas Anaknya/and its Subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2014 and for the year then ended with independent auditors report
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT BESERTA LAPORAN AUDITOR INDEPENDEN CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2014 AND FOR THE YEAR THEN ENDED WITH INDEPENDENT AUDITORS REPORT Daftar Isi/ Table of Contents Halaman/ Page Surat Pernyataan Direksi Laporan Auditor Independen Directors Statement Letter Independent Auditors Report Laporan Posisi Keuangan Konsolidasian... 1-3... Consolidated Statement of Financial Position Laporan Laba Rugi Komprehensif Consolidated Statement of Konsolidasian... 4... Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian... 5... Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian... 6... Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian... 7-114 Notes to the Consolidated Financial Statements ************************
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN POSISI KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As of December 31, 2014 31 Desember 2014/ Catatan/ 31 Desember 2013/ December 31, 2014 Notes December 31, 2013 ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan bank 48.161.683.524 2e,2l,4,38 60.288.730.422 Cash on hand and in banks Piutang usaha - pihak ketiga 94.051.200.000 2l,5,38 - Trade receivables - third party Piutang bukan usaha 2.377.084 2l,6,38 18.445.700.000 Non-trade receivables Persediaan 772.706.621 2g,7 4.036.682.114 Inventories Tanah yang sedang dikembangkan 254.074.894.082 2h,8 - Land under development Pajak dibayar dimuka 3.233.001.845 19a - Prepaid taxes Biaya dibayar dimuka 1.284.004.449 2i,2o 803.751.544 Prepaid expenses Piutang pihak berelasi 264.206.636.760 2f,2l,31 - Due from related parties Total aset lancar 665.786.504.365 83.574.864.080 Total current assets ASET TIDAK LANCAR NON-CURRENT ASSETS Uang muka pembelian tanah 707.828.157.378 9 25.000.000.000 Advances for land acquisition Uang muka setoran modal Advance for entitas asosiasi 123.000.000.000 14 - additional capital in associate Investasi pada entitas asosiasi 555.804.017.212 2j,14 - Investments in associates Aset tetap, neto 262.180.740.092 2m,10 272.367.449.656 Fixed assets, net Aset tidak berwujud, neto 32.785.000 2n - Intangible assets, net Uang jaminan 49.865.075.100 2l,11,38 49.189.679.900 Security deposits Aset eksplorasi dan evaluasi 10.537.253.198 2p,12 10.537.253.198 Exploration and evaluation assets Properti pertambangan, neto 9.481.211.772 2r,12 9.609.845.173 Mining properties, net Beban ditangguhkan atas tanah, neto 359.364.839.915 2q,13 366.994.864.025 Deferred charges on land, net Tanah yang belum dikembangkan 2.956.917.940.793 2h,15 4.489.233.833.565 Undeveloped land Aset pajak tangguhan, neto 257.751.764 2w,19e 581.676.257 Deferred tax assets, net Aset tidak lancar lain-lain 22.359.455.005 16 23.089.455.001 Other non-current assets Kas yang dibatasi penggunaannya 4.628.745 2l,4,23,38 5.683.971.122 Restricted cash Total aset tidak lancar 5.057.633.855.974 5.252.288.027.897 Total non-current assets TOTAL ASET 5.723.420.360.339 5.335.862.891.977 TOTAL ASSETS Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 1
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2014 CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued) As of December 31, 2014 31 Desember 2014/ Catatan/ 31 Desember 2013/ December 31, 2014 Notes December 31, 2013 LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES Utang usaha - 2l,17,38 823.116.318 Trade payables Utang bukan usaha 113.251.648.040 2l,18,38 45.338.635.000 Non-trade payables Utang pajak 18.160.565.713 2w,19b 5.170.014.586 Taxes payable Beban akrual 79.782.879.620 2l,20,38 46.268.308.196 Accrued expenses Uang muka konsumen 82.605.204.342 21 - Deposits from customers Utang bank jangka pendek 299.920.000.000 2l,22,38 249.920.000.000 Short-term bank loans Utang bank jangka panjang Current maturity of yang jatuh tempo dalam long-term satu tahun 8.193.822.834 2l,23,38 11.000.000.000 bank loans Utang pembiayaan konsumen yang jatuh tempo dalam Current maturity of satu tahun 123.006.248 2l,2o,24,38 - consumer financing payable Total liabilitas jangka pendek 602.037.126.797 358.520.074.100 Total short-term liabilities LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES Utang pihak berelasi 148.323.040.424 2f,2l,31,38 79.497.690 Due to related parties Utang bank jangka panjang setelah dikurangi bagian yang akan Long-term bank loans net of jatuh tempo dalam satu tahun 110.375.678.410 2l,23,38 95.822.521.013 current maturity Utang pembiayaan konsumen setelah dikurangi bagian yang akan Consumer financing payable jatuh tempo dalam satu tahun 45.384.640 2l,2o,24,38 - net of current maturity Liabilitas imbalan kerja Long-term employee jangka panjang 1.031.007.053 2v,25 363.859.682 benefits liability Total liabilitas jangka panjang 259.775.110.527 96.265.878.385 Total long-term liabilities TOTAL LIABILITAS 861.812.237.324 454.785.952.485 TOTAL LIABILITIES Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 2
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2014 CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued) As of December 31, 2014 LIABILITAS DAN EKUITAS (lanjutan) 31 Desember 2014/ Catatan/ 31 Desember 2013/ December 31, 2014 Notes December 31, 2013 LIABILITIES AND EQUITY (continued) EKUITAS EQUITY Modal saham - nilai nominal Rp500 1b,26 Capital stock - Rp500 per share per saham Seri A, for A Series, Rp125 per saham Seri B dan Rp125 per share for B Series and Rp110 per saham Seri C Rp110 per share for C Series Modal dasar - 700,7 juta Authorized - 700.7 million saham Seri A, A Series shares, 8.408,4 juta saham Seri B dan 8,408.4 million B Series shares 20 miliar saham Seri C and 20 billion C Series shares Modal ditempatkan dan disetor penuh: Issued and fully paid: 700,7 juta saham Seri A 700.7 million for A Series shares 1.121 juta saham Seri B 1,121 million for B Series shares 13.510 juta saham Seri C 1.976.571.448.560 1.976.571.448.560 13,510 million for C Series shares Tambahan modal disetor, neto 3.762.738.671.112 27 3.762.738.671.112 Additional paid-in capital,net Defisit (1.147.415.751.680) (1.150.888.711.453) Deficits Total ekuitas yang dapat diatribusikan Total equity attributable to owners kepada pemilik entitas induk 4.591.894.367.992 4.588.421.408.219 of the parent entity Kepentingan nonpengendali 269.713.755.023 292.655.531.273 Non-controlling interests TOTAL EKUITAS 4.861.608.123.015 4.881.076.939.492 TOTAL EQUITY TOTAL LIABILITAS DAN EKUITAS 5.723.420.360.339 5.335.862.891.977 TOTAL LIABILITIES AND EQUITY Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 3
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2014 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME For the Year Ended December 31, 2014 Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31 Catatan/ 2014 Notes 2013 PENJUALAN NETO 266.364.733.098 2t,28,31 170.001.502.745 NET SALES BEBAN POKOK PENJUALAN 168.139.534.166 2t,29 140.205.401.247 COST OF SALES LABA KOTOR 98.225.198.932 29.796.101.498 GROSS PROFIT Beban penjualan (2.032.196.550) 2t,30 (1.023.889.007) Selling expenses General and administrative Beban umum dan administrasi (50.731.864.272) 2t,30 (16.623.121.257) expenses Pendapatan operasi lainnya 6.016.659.736 2t 80.068.142.045 Other operating income Beban operasi lainnya (1.499.958.144) 2t (5.918.863.647) Other operating expenses LABA USAHA 49.977.839.702 86.298.369.632 INCOME FROM OPERATING Pendapatan keuangan 794.255.413 2t 130.538.782 Finance income Beban keuangan (49.403.426.891) 2t (73.323.583.117) Finance charges LABA TAHUN BERJALAN SEBELUM BEBAN PAJAK INCOME FOR THE YEAR PENGHASILAN 1.368.668.224 13.105.325.297 BEFORE INCOME TAX EXPENSE BEBAN PAJAK PENGHASILAN 2w,19e INCOME TAX EXPENSE Kini - 4.880.325.468 Current Tangguhan 323.924.493 7.980.346.082 Deferred Beban pajak penghasilan 323.924.493 12.860.671.550 Income tax expense LABA TAHUN BERJALAN 1.044.743.731 244.653.747 INCOME FOR THE YEAR Rugi komprehensif Other comprehensive lain, neto - (119.564.715.000) loss, net TOTAL LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE TAHUN BERJALAN 1.044.743.731 (119.320.061.253) INCOME (LOSS) FOR THE YEAR Laba (rugi) tahun berjalan Income (loss) for the year yang dapat diatribusikan kepada: attributable to: Pemilik entitas induk 3.472.959.773 10.642.436.859 Owners of the parent entity Kepentingan nonpengendali (2.428.216.042) (10.397.783.112) Non-controlling interests TOTAL 1.044.743.731 244.653.747 TOTAL Total laba (rugi) komprehensif tahun Total comprehensive berjalan yang dapat diatribusikan income (loss) for the year kepada: attributable to: Pemilik entitas induk 3.472.959.773 (108.922.278.141) Owners of the parent entity Kepentingan nonpengendali (2.428.216.042) (10.397.783.112) Non-controlling interests TOTAL 1.044.743.731 (119.320.061.253) TOTAL LABA PER SAHAM DASAR BASIC EARNINGS TAHUN BERJALAN YANG DAPAT PER SHARE FROM INCOME DIATRIBUSIKAN KEPADA FOR THE YEAR ATTRIBUTABLE TO PEMILIK ENTITAS INDUK 0,24 2aa,32 1,66 OWNERS OF THE PARENT ENTITY Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 4
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2014 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the Year Ended December 31, 2014 Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable to the Equity Owners of the Parent Company Laba (Rugi) Neto Selisih Nilai Belum Direalisasi Transaksi atas Perubahan Restrukturisasi Nilai Pasar Entitas Aset Keuangan Modal Ditempatkan dan Disetor Penuh/ Sepengendali/ Tersedia Issued and Fully Paid Difference in untuk Dijual/ Value of Net Unrealized Gain Saham/Share Tambahan Modal Restructuring (Loss) on Changes Kepentingan Disetor/ Transactions in Market Value Nonpengendali/ Total Catatan/ Seri A/ Seri B/ Seri C/ Additional Paid-in of Entities Under of Available-for- Defisit/ Sub Total/ Non-controlling Ekuitas/ Notes A Series B Series C Series Capital Common Control sale Securities Deficits Sub Total Interests Total Equity Saldo pada tanggal 31 Desember 2012 Balance as of December 31, 2012 (Disajikan kembali) 350.350.000.000 140.124.375.000 566.196.969.800 141.030.081.196 (11.605.969.584) 119.564.715.000 (1.161.531.148.312) 144.129.023.100 24.009.704.367 168.138.727.467 (As restated) Penerapan Pernyataan Standar Applying Statement of Financial Accounting Akuntansi Keuangan ( PSAK ) Standard ( PSAK ) No. 38, Business No. 38 (Revisi 2012), Kombinasi Combination of Entities Bisnis Entitas Sepengendali 2d - - - (11.605.969.584) 11.605.969.584 - - - - - Under Common Control Peningkatan modal saham ditempatkan dan disetor Increased in paid-in capital melalui Hak Memesan Efek 1b through rights issue with Terlebih Dahulu - - 919.900.103.760 3.633.314.559.500 - - - 4.553.214.663.260-4.553.214.663.260 preemptive rights Penurunan nilai pasar Decrease in market value aset tersedia untuk dijual - - - - - (75.220.871.700) - (75.220.871.700) - (75.220.871.700) of available-for-sale securities Laba direalisasi atas perubahan nilai Realization of gain on changes of market value pasar aset keuangan tersedia untuk dijual - - - - - (44.343.843.300) - (44.343.843.300) - (44.343.843.300) of available-for-sale securities Laba tahun berjalan - - - - - - 10.642.436.859 10.642.436.859 (10.397.783.112) 244.653.747 Income for the year Bagian nonpengendali Non-controlling interest sehubungan dengan investasi di in connection with investment entitas anak baru 1e - - - - - - - - 279.043.610.018 279.043.610.018 in a new subsidiary Saldo pada tanggal 31 Desember 2013 350.350.000.000 140.124.375.000 1.486.097.073.560 3.762.738.671.112 - - (1.150.888.711.453) 4.588.421.408.219 292.655.531.273 4.881.076.939.492 Balance as of December 31, 2013 Laba periode berjalan - - - - - 3.472.959.773 3.472.959.773-3.472.959.773 Income for the year Bagian nonpengendali Non-controlling interest sehubungan dengan investasi di in connection with investment entitas anak 1e - - - - - - - - (2.428.216.042) (2.428.216.042) in a subsidiary Pelepasan investasi pada perusahaan Release of investment of associated asosiasi - - - - - - - - (20.513.560.208) (20.513.560.208) company Saldo pada tanggal 31 Desember 2014 350.350.000.000 140.124.375.000 1.486.097.073.560 3.762.738.671.112 - - (1.147.415.751.680) 4.591.894.367.992 269.713.755.023 4.861.608.123.015 Balance as of December 31, 2014 Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 5
The original consolidated financial statements included herein are in the Indonesian language. LAPORAN ARUS KAS KONSOLIDASIAN Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2014 CONSOLIDATED STATEMENT OF CASH FLOWS For the Year Ended December 31, 2014 Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31 Catatan/ 2014 Notes 2013 ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING OPERASI ACTIVITIES Penerimaan kas dari: Cash receipts from: Pelanggan 254.918.737.440 81.501.787.089 Customers Pendapatan operasi lainnya 29.537.317.914 - Other operating income Pembayaran kas untuk: Cash payment for: Pemasok dan karyawan (417.536.525.925) (24.538.102.608) Suppliers and employees Beban operasional lainnya (17.196.652.489) (26.342.133.915) Other operating expenses (150.277.123.060) 30.621.550.566 Pengeluaran kas untuk: Cash disbursements for: Bunga dan beban pembiayaan lainnya (48.978.069.140) (54.253.622.039) Interests and other financing costs Penerimaan kas dari bunga 808.289.032 130.538.782 Cash receipts from interests Total kas yang digunakan untuk Net cash used in aktivitas operasi (198.446.903.168) (23.501.532.691) operating activities ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING INVESTASI ACTIVITIES Proceeds from sale Hasil penjualan investasi saham 1.282.050.000.000 3.000.000 of investment in shares Perolehan tanah yang belum Acquisition of undeveloped dikembangkan 138.413.392.772 - land Penarikan kas yang dibatasi penggunaannya 5.679.342.377 6.652.025.927 Restricted cash Penempatan pada investasi pada perusahaan asosiasi (678.451.690.558) - Investment in associated company Uang muka perolehan Advance for acquisition of tanah yang belum dikembangkan (515.425.379.600) (25.000.000.000) undeveloped land Akuisisi entitas anak setelah dikurangi Acquisition of subsidiary, net of dengan kas dan bank yang diperoleh (19.550.000.000) 1e (3.999.900.322.271) acquired cash and bank Perolehan aset tetap (1.208.477.000) 10 - Acquisition of fixed assets Penambahan uang jaminan (675.395.200) - Additions of security deposits Perolehan aset tidak berwujud (32.785.000) - Acquisition of intangible assets Penambahan aset eksplorasi Addition of exploration and dan evaluasi - (175.669.806) evaluation assets Total kas yang diperoleh dari Net cash provided by (digunakan untuk) aktivitas investasi 210.799.007.791 (4.018.420.966.150) (used in) investing activities ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING PENDANAAN ACTIVITIES Penerimaan (pembayaran) utang bank 61.746.980.231 (356.561.951.690) Receipt from (payments of) bank loans Pembayaran kepada pihak berelasi (86.001.049.219) (320.978.090.348) Payment to related parties Pembayaran utang Payment of consumer pembiayaan konsumen (198.112.160) (699.999.999) financing payable Penerimaan dari peningkatan Receipt from increase of modal disetor - 4.599.400.841.080 paid-in capital Penerimaan utang bank dan utang Receipt from bank loan and bank jangka panjang - 200.000.000.000 long-term bank loan Kelebihan penerimaan Excess from receipt of penerbitan saham - 25.251.563.129 issuance of shares Biaya penerbitan saham - (46.285.855.541) Share issuance cost Total kas yang diperoleh dari Net cash provided by (digunakan untuk) aktivitas pendanaan (24.452.181.148) 4.100.126.506.631 (used in) financing activities KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN KAS DAN BANK (12.100.076.525) 58.204.007.790 CASH ON HAND AND IN BANKS KAS DAN BANK ENTITAS CASH ON HAND AND IN BANKS ANAK YANG DIDEKONSOLIDASI (26.970.373) - OF DECONSOLIDATED SUBSIDIARIES CASH ON HAND AND IN BANKS KAS DAN BANK - AWAL 60.288.730.422 2.084.722.632 BEGINNING CASH ON HAND AND IN BANKS KAS DAN BANK - AKHIR 48.161.683.524 4 60.288.730.422 ENDING Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole. 6