PT. CARDIG AERO SERVICES TBK DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
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PT. CARDIG AERO SERVICES TBK DAN ENTITAS ANAK/AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN DAN INFORMASI TAMBAHAN/ CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER 2012 (DIAUDIT), DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT)/ AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER 31, 2012 (AUDITED) AND FOR NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED)
PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Page
SURAT PERNYATAAN DIREKSI 1 DIRECTORS’ STATEMENT LETTER
LAPORAN KEUANGAN KONSOLIDASIAN – CONSOLIDATED FINANCIAL STATEMENTS -
Per 30 September 2013 (tidak diaudit) dan 31 As of September 30, 2013 (unaudited) and
Desember 2012 (diaudit) dan untuk periode December 31, 2012 (audited) and for the
sembilan bulan yang berakhir 30 September nine-month periods ended September 30,
2013 dan 2012 (tidak diaudit) 2013 and 2012 (unaudited)
Laporan Posisi Keuangan Konsolidasian 3 Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian 5 Consolidated Statements of Comprehensive
Income
Laporan Perubahan Ekuitas Konsolidasian 7 Consolidated Statements of Changes in
Equity
Laporan Arus Kas Konsolidasian 8 Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian 9 Notes to Consolidated Financial Statements
INFORMASI TAMBAHAN – SUPPLEMENTARY INFORMATION –
Per 30 September 2013 (tidak diaudit) dan 31 As of September 30, 2013 (unaudited) and
Desember 2012 (diaudit) dan untuk periode December 31, 2012 (audited) and for the
sembilan bulan yang berakhir 30 September nine-month periods ended September 30,
2013 dan 2012 (tidak diaudit) 2013 and 2012 (unaudited)
Laporan Posisi Keuangan Tersendiri Entitas 92 Statements of Financial Position - Parent
Perusahaan Entity Only
Laporan Laba Rugi Komprehensif Tersendiri 93 Statements of Comprehensive Income –
Entitas Induk Parent Entity Only
Laporan Perubahan Ekuitas Tersendiri Entitas 94 Statements of Changes in Equity - Parent
Induk Entity Only
Laporan Arus Kas Tersendiri Entitas Perusahaan 95 Statements of Cash Flows - Parent Entity
Only
Catatan Atas Investasi Saham 96 Notes on Investment in Shares of StockPT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER 2012 (DIAUDIT) SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER 31, 2012 (AUDITED)
30 September/ 31 Desember/
Catatan/ September 30, December 31,
Notes 2013 2012
Rp'000 Rp'000
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 5 167.573.153 176.775.748 Cash and cash equivalents
Piutang usaha 6 Trade accounts receivable
Pihak berelasi - setelah dikurangi Related parties - net of allowance
cadangan kerugian penurunan nilai for impairment losses of
sebesar Rp 10.803.361 ribu per Rp 10,803,361 thousand at
30 September 2013 dan September 30, 2013 and
Rp 16.614.430 ribu Rp16,614,430 thousand
per 31 Desember 2012 31 11.737.481 4.417.435 at December 31, 2012
Pihak ketiga - setelah dikurangi Third parties - net of allowance
cadangan kerugian penurunan nilai for impairment losses of
sebesar Rp 3.270.654 ribu per Rp 3,270,654 thousand at September 30,
30 September 2013 dan 2013 and Rp 2,237,103 thousand
Rp 2.237.103 ribu per 31 Desember 2012 196.229.993 146.046.073 at December 31, 2012
Piutang lain-lain Other receivables
Pihak berelasi 32 31.188.095 32.282.953 Related parties
Pihak ketiga 7 8.389.773 8.052.774 Third parties
Persediaan - setelah dikurangi Inventories - net of allowance
cadangan penurunan nilai persediaan for decline in value of Rp 1,149,424 thousand
sebesar Rp 1.149.424 ribu per 30 September 2012 and at September 30, 2013 and
dan Rp 1.536.347 ribu Rp 1,536,347 thousand
per 31 Desember 2012 21.628.612 13.159.002 at December 31, 2012
Pajak dibayar di muka 8 35.755.699 34.365.856 Prepaid taxes
Biaya dibayar di muka dan aset lain-lain Prepayment and other assets
Pihak ketiga 29.794.485 15.212.008 Third party
Aset derivatif 34 - 57.820 Derivative assets
Jumlah Aset Lancar 502.297.291 430.369.669 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Pinjaman kepada pihak berelasi 9, 32 181.545.031 145.223.793 Loans to a related party
Aset tetap - setelah dikurangi Property and equipment - net of
akumulasi penyusutan sebesar accumulated depreciation of
Rp 327.992.288 ribu per 30 September 2013 Rp 327,992,288 thousand at September 30, 2013
dan Rp 295.270.836 ribu per and Rp 295,270,836 thousand at
31 Desember 2012 10 158.770.229 149.588.095 December 31, 2012
Aset pajak tangguhan 28 45.910.064 43.453.537 Deferred tax assets
Goodwill 30 16.640.205 16.640.205 Goodwill
Aset lain-lain 4.416.634 9.740.159 Other assets
Jumlah Aset Tidak Lancar 407.282.163 364.645.789 Total Non-Current Assets
JUMLAH ASET 909.579.454 795.015.458 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
-3-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012 (DIAUDIT) - Lanjutan SEPTEMBER 30, 2013 AND DECEMBER 31, 2012 (AUDITED) - Continued
30 September/ 31 Desember/
Catatan/ September 30, December 31,
Notes 2013 2012
Rp'000 Rp'000
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha 11 Trade accounts payable
Pihak berelasi 32 106.124 686.002 Related parties
Pihak ketiga 73.036.383 62.627.429 Third parties
Utang Lain-lain Other payables
Pihak berelasi 32 - 2.867.098 Related parties
Pihak ketiga 1.285.801 7.890.700 Third parties
Utang pajak 12 69.127.877 49.403.937 Taxes payable
Biaya masih harus dibayar 13 89.635.168 64.762.568 Accrued expenses
Utang dividen 22, 32 30.000.000 - Dividend payables
Liabilitas derivatif 34 - 5.788.509 Derivative liabilities
Uang muka dan deposit dari pelanggan 33 6.045.122 2.526.148 Advances and deposit from customers
Utang jangka panjang yang jatuh tempo dalam
satu tahun Current maturities of long-term liabilities:
Utang bank 14 59.273.013 50.860.363 Bank loans
Jumlah Liabilitas Jangka Pendek 328.509.488 247.412.754 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang bank jangka panjang - setelah dikurangi bagian
yang jatuh tempo dalam satu tahun 14 145.207.548 141.064.128 Long-term bank loans - net of current maturities
Liabilitas imbalan kerja 15 55.980.549 51.153.621 Employee benefit obligations
Liabilitas derivatif 33 11.554.961 4.027.806 Derivative liabilities
Jumlah Liabilitas Jangka Panjang 212.743.058 196.245.555 Total Non-current Liabilities
JUMLAH LIABILITAS 541.252.546 443.658.309 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 100 per saham Rp 100 per share
Modal dasar - 7.500.000 saham Authorized capital - 7,500,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid capital - 2,086,950,000
2.086.950.000 saham 16 208.695.000 208.695.000 shares
Selisih kurs atas modal disetor 17 2.701.493 2.701.493 Foreign exchange difference on paid in capital
Tambahan modal disetor 18 48.016.769 48.016.769 Additional paid-in capital
Selisih nilai transaksi restrukturisasi Difference in value of restructuring transaction
entitas sepengendali 19 (138.675.807) (115.741.966) of entities under common control
Selisih nilai transaksi ekuitas dengan Difference in value of equity transactions
kepemilikan nonpengendali 20 (46.086.238) (46.086.238) with non-controlling interest
Cadangan revaluasi lindung nilai - bersih setelah
dikurangi pajak tangguhan 34 (2.535.295) (3.020.854) Hedge revaluation reserve - net of deferred tax
Saldo laba Retained earnings
Ditentukan penggunaannya 41.739.000 41.739.000 Appropriated
Tidak ditentukan penggunaannya 151.291.627 104.602.509 Unappropriated
Ekuitas diatribusikan kepada pemilik Perusahaan 265.146.549 240.905.713 Equity attributable to the owners of the Company
Kepentingan nonpengendali 21 103.180.359 110.451.436 Non-controlling interest
Jumlah Ekuitas 368.326.908 351.357.149 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 909.579.454 795.015.458 TOTAL LIABILITIES AND EQUITY
0
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
-4-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) SEPTEMBER 30, 2013 AND 2012 (UNAUDITED)
Catatan/
Notes 2013 2012
Rp'000 Rp'000
PENDAPATAN 23, 31 964.056.878 744.560.496 REVENUES
BEBAN USAHA OPERATING EXPENSES
Pergudangan dan penunjang penerbangan 24 (427.946.913) (352.457.906) Cargo and ground handling
Katering 25 (197.409.676) (129.647.838) Catering
Perbengkelan penerbangan 26 (61.807.302) (46.496.830) Aircraft release and maintenance
Perdagangan dan jasa kebersihan (9.503.955) (11.311.185) Trading and cleaning services
Umum dan administrasi 28 (24.863.703) (18.298.903) General and administrative
Jumlah Beban Usaha (721.531.549) (558.212.662) Total Operating Expenses
LABA SEBELUM POS KEUANGAN INCOME BEFORE FINANCIAL AND
DAN LAINNYA 242.525.329 186.347.834 OTHER ITEMS
Penghasilan bunga 12.923.340 11.612.497 Interest income
Keuntungan (kerugian) atas transaksi Gain (loss) on derivative
derivatif - bersih 34 (8.549.301) (4.632.169) transaction - net
Beban keuangan (14.281.034) (13.890.653) Finance cost
Keuntungan (kerugian) selisih kurs 19.148.358 (2.996.995) Gain (loss) on foreign exchange
Keuntungan dan kerugian lain-lain - bersih 339.003 3.887.132 Other gains and losses - net
LABA SEBELUM PAJAK PENGHASILAN 252.105.695 180.327.646 INCOME BEFORE TAX
MANFAAT (BEBAN) PAJAK
PENGHASILAN 28 TAX BENEFIT (EXPENSE)
Pajak kini (75.518.051) (56.335.574) Current
Pajak tangguhan 2.618.380 12.426.583 Deferred
Beban pajak penghasilan (72.899.671) (43.908.991) Tax Expense
LABA BERSIH PERIODE BERJALAN 179.206.024 136.418.655 NET INCOME FOR THE PERIOD
PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Laba atas transaksi derivatif - bersih 34 406.305 (2.197.573) Gain on derivative transactions - net
JUMLAH PENDAPATAN KOMPREHENSIF 179.612.329 134.221.082 TOTAL COMPREHENSIVE INCOME
LABA BERSIH YANG DIATRIBUSIKAN KEPADA: NET INCOME ATTRIBUTABLE TO:
Pemilik entitas induk 29 76.689.118 63.871.138 Owners of the Company
Kepentingan nonpengendali 21 102.516.907 72.547.517 Non-controlling interest
Laba bersih periode berjalan 179.206.024 136.418.655 Net Income for the period
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
YANG DAPAT DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO:
Pemilik entitas induk 77.095.422 61.673.565 Owners of the Company
Kepentingan nonpengendali 102.516.907 72.547.517 Non-controlling interest
Jumlah Laba Rugi Komprehensif 179.612.329 134.221.082 Total Comprehensive Income
Laba Per Saham Dasar Basic Earnings Per Share
(dalam Rupiah penuh) 29 37 31 (In full Rupiah)
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
-5-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIA CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED
Ekuitas entitas anak
Selisih nila Cadangan sehubungan dengan
Selisih nila transaksi ekuitas revaluasi lindung penyajian kembal Ekuitas yang dapat
Tambahan transaksi restrukturisasi dengan kepemilikan nilai - bersih laporan keuangan diatribusikan kepada
Selisih kurs atas modal entitas sepengendali/ nonpengendali setelah dikurang konsolidasian/ pemilik entitas
modal disetor/ disetor/ Difference in value of Difference in value of pajak tangguhan/ Equity in a subsidiary Saldo laba/Retained earnings induk/Equity Kepentingan
Foreign exchange Additional restructuring transactions equity transactions Hedge revaluation resulting from restatement Ditentukan Tidak ditentukan attributable to nonpengendali
Catatan/ Modal disetor/ difference on paid-in of entities under with non-controlling reserve - net of consolidated Penggunaannya Penggunaannya owners of Non-controlling Jumlah ekuitas/
Notes Capital stock paid-in capital capital common control interest of deferred tax financial statements Appropriated Unappropriated the Company interest Total equity
Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000
Saldo per 1 Januari 2013/
Balance as of January 1, 2013 208.695.000 2.701.493 48.016.769 (115.741.966) (46.086.238) (3.020.854) - 41.739.000 104.602.509 240.905.713 110.451.436 351.357.149
Dividen/Dividends 22 - - - - - - - - (30.000.000) (30.000.000) (117.363.361) (147.363.361)
Selisih nilai transaksi ekuitas dengan
kepemilikan nonpengendalDiffference in
value of equity transactions with
non-controlling interest 20 - - - (22.933.841) - - - - - (22.933.841) 7.575.377 (15.358.464)
Jumlah pendapatan komprehensif
Total comprehensive income - - - - - 485.559 - - 76.689.118 77.174.677 102.516.907 179.691.584
Saldo per 30 September 2013/
Balance as of September 30, 2013 208.695.000 2.701.493 48.016.769 (138.675.807) (46.086.238) (2.535.295) 0 41.739.000 151.291.627 265.146.549 103.180.359 368.326.908
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integrawhich are an integral part of the consolidated financial stateme
-6-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIA CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2013 DAN 2012 - Lanjuta FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 AND 2012 - Continue
Ekuitas entitas anak
Selisih nila Cadangan sehubungan dengan
Selisih nila transaksi ekuitas revaluasi lindung penyajian kembal Ekuitas yang dapat
Tambahan transaksi restrukturisasi dengan kepemilikan nilai - bersih laporan keuangan diatribusikan kepada
Selisih kurs atas modal entitas sepengendali/ nonpengendali setelah dikurang konsolidasian/ pemilik entitas
modal disetor/ disetor/ Difference in value of Difference in value of pajak tangguhan/ Equity in a subsidiary Saldo laba/Retained earnings induk/Equity Kepentingan
Foreign exchange Additional restructuring transactions equity transactions Hedge revaluation resulting from restatement Ditentukan Tidak ditentukan attributable to nonpengendali
Catatan/ Modal disetor/ difference on paid-in of entities under with non-controlling reserve - net of consolidated Penggunaannya Penggunaannya owners of Non-controlling Jumlah ekuitas/
Notes Capital stock paid-in capital capital common control interest of deferred tax financial statements Appropriated Unappropriated the Company interest Total equity
Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000
Saldo per 1 Januari 2012/
Balance as of January 1, 2012 208.695.000 2.701.493 48.016.769 (86.324.612) (22.760.236) (2.290.531) (24.798.595) 41.739.000 24.114.106 189.092.394 101.003.636 290.096.030
Dividen/Dividends 22 - - - - - - - - (7.037.799) (7.037.799) (47.030.138) (54.067.937)
Selisih nilai transaksi ekuitas dengan
kepemilikan nonpengendalDiffference in
value of equity transactions with
non-controlling interest 20 - - - - (14.133.029) - - - - (14.133.029) - (14.133.029)
Selisih nilai transaksi restrukturisasi
entitas sepengendali/Difference in value of
restructuring transactions of entities
under common control - - - (29.417.188) - - 24.798.595 - 4.618.593 - - -
Jumlah pendapatan komprehensif
Total comprehensive income - - - - (2.197.573) - - 63.871.138 61.673.565 72.547.517 134.221.082
Saldo per 30 September 2012/
Balance as of September 30, 2012 208.695.000 2.701.493 48.016.769 (115.741.800) (36.893.265) (4.488.104) - 41.739.000 85.566.038 229.595.131 126.521.015 356.116.146
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integrawhich are an integral part of the consolidated financial stateme
-7-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) SEPTEMBER 30, 2013 AND 2012 UNAUDITED
2013 2012
Rp'000 Rp'000
CASH FLOWS FROM OPERATING
ARUS KAS DARI AKTIVITAS OPERASI ACTIVITIES
Penerimaan kas dari pelanggan 931.789.573 707.260.610 Cash received from customers
Pembayaran kas kepada pemasok dan karyawan (681.052.749) (553.134.585) Cash paid to suppliers and employees
Kas dihasilkan dari operasi 250.736.824 154.126.025 Cash generated from operations
Penerimaan pembayaran kembali STP 3.984.552 1.059.795 STP refund received
Penerimaan bunga 3.355.409 3.106.248 Interest received
Pembayaran bunga dan biaya bank (16.031.792) (8.820.839) Interest paid and bank charges
Pembayaran pajak (67.716.737) (42.908.152) Taxes paid
Arus Kas Bersih Diperoleh dari Aktivitas Net Cash Flows Provided by Operating
Operasi 174.328.256 106.563.077 Activities
CASH FLOWS FROM INVESTING
ARUS KAS DARI AKTIVITAS INVESTASI ACTIVITIES
Pembelian aset tetap (39.183.180) (21.223.274) Acquisition of property and equipment
Investasi mandatory convertible bonds - (14.132.763) Investment in mandatory convertible bonds
Uang muka investasi (195.580) - Advance for investment
Pengembalian uang muka investasi 253.500 4.000.000 Refund of advance for investment
Hasil penjualan aset tetap 520.560 765.988 Proceeds from sale of property and equipment
Arus Kas Bersih Digunakan untuk Aktivitas Net Cash Flows Used in Investing
Investasi (38.604.700) (30.590.049) Activities
CASH FLOWS FROM FINANCING
ARUS KAS DARI AKTIVITAS PENDANAAN ACTIVITIES
Pembayaran dividen (117.363.361) (47.039.996) Dividends payments
Pembayaran pinjaman bank (28.609.314) (21.433.908) Payment of bank loan
Arus Kas Bersih Digunakan untuk Aktivitas Pendanaan (145.972.675) (68.473.904) Net Cash Flows Used in Financing Activities
KENAIKAN BERSIH KAS DAN SETARA KAS (10.249.119) 7.499.124 NET INCREASE IN CASH AND CASH EQUIVALENTS
Pengaruh perubahan kurs mata uang asing 1.046.524 (808.310) Effect of foreign exchange rate changes
Kas dan setara kas kas entitas anak baru - 1.029.527 Cash and cash equivalents of new subsidiaries
SALDO KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT
AWAL PERIODE 176.775.748 188.395.542 BEGINNING OF PERIOD
SALDO KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT
AKHIR PERIODE 167.573.153 196.115.883 END OF PERIOD
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
196.115.883
-
-8-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 ( TIDAK DIAUDIT) DAN 31 AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
DESEMBER 2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BULAN YANG BERAKHIR 30 SEPTEMBER 2013 DAN 2012 ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED)
( TIDAK DIAUDIT)
1. UMUM 1. GENERAL
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT. Cardig Aero Services Tbk (Perusahaan) PT. Cardig Aero Services Tbk (the Company)
didirikan berdasarkan Akta No. 25 tanggal 16 was established based on Notarial Deed No.
Juli 2009 oleh Notaris Siti Pertiwi Henny 25 dated July 16, 2009, of Notary Siti Pertiwi
Singgih, S.H., di Jakarta. Akta Pendirian telah Henny Singgih, S.H., notary public in Jakarta.
disahkan oleh Menteri Hukum dan Hak Asasi The Deed of Establishment was approved by
Manusia Republik Indonesia dalam Surat the Ministry of Law and Human Rights of the
Keputusan No. AHU-34028.AH.01.01.Tahun Republic of Indonesia by the Decision Letter
2009 tanggal 21 Juli 2009, dan telah No. AHU-34028.AH.01.01.Tahun 2009 dated
diumumkan dalam Lembaran Berita Negara No. July 21, 2009, which has been published in the
62 tanggal 3 Agustus 2010 dengan Tambahan State Gazette No. 62, dated August 3, 2010
Berita Negara No. 7168 Tahun 2010. and Additional State Gazette No. 7168, Tahun
2010.
Anggaran Dasar Perusahaan telah beberapa The Company’s Articles of Association have
kali mengalami perubahan dan terakhir been amended several times most recently
berdasarkan Akta No. 35, tanggal 26 Juli 2011 based on deed No. 35 dated July 26, 2011, of
dari Fathiah Helmi, SH., notaris di Jakarta untuk Fathiah Helmi, SH., notary in Jakarta, to
disesuaikan dengan Peraturan OJK, antara lain conform with the OJK Regulation, including the
mengenai perubahan status menjadi change in the Company’s status from non
Perusahaan Terbuka, perubahan nilai nominal listed Company to listed Company, change in
saham, penerbitan saham dan perubahan the nominal value, issuance of shares and
susunan komisaris dan direksi. Akta perubahan changes in composition of Board of Directors
ini telah disetujui dan diterima oleh Menteri and Commissioners. These amendments have
Hukum dan Hak Asasi Manusia Republik been approved and accepted by the Minister
Indonesia dengan Surat Keputusan No. AHU- of Law and Human Rights of Republic
39264.AH.01.02.Tahun 2011 tanggal 3 Agustus Indonesia in his decision letter No. AHU-
2011. 39264.AH.01.02.Tahun 2011, dated August 3,
2011.
Perusahaan bergerak di bidang perdagangan, The Company’s activities are mainly to engage
keagenan, perwakilan, jasa, angkutan, dan in trading, agency, representatives, services,
industri. Perusahaan mulai beroperasi secara transportation, and industry. The Company
komersil tahun 2010. started commercial operations in 2010.
Perusahaan berkedudukan di Menara Cardig, The Company is located at Menara Cardig,
JI. Raya Halim Perdanakusuma, Jakarta Timur. JI. Raya Halim Perdanakusuma, East Jakarta.
Perusahaan tergabung dalam kelompok usaha The Company belongs to a group of
(grup) PT. Cardig International (CI). Dewan companies owned by PT. Cardig International
Komisaris dan Direksi Perusahaan per (CI). The Company’s Board of Commissioners
30 September 2013 dan 31 Desember 2012 and Directors as of September 30, 2013 and
adalah sebagai berikut: December 31, 2012 are as follows:
30 September 2013 dan 31 Desember 2012/
September 30, 2013 and December 31, 2012
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Jusman Syafii Djamal : President Commissioner
Komisaris : Hasiyana Syarain Ashadi : Commissioners
Cheong Tuck Kuen Kenneth
Adji Gunawan
Komisaris Independen : Simon Halim : Independent Commissioner
-9-PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
30 September 2013 dan 31 Desember 2012/
September 30, 2013 and December 31, 2012
Direksi Board of Directors
Presiden Direktur : Nurhadijono Nurjadin : President Director
Wakil Presiden Direktur : Radianto Kusumo : Vice President Director
Direktur : Raden Ajeng Widianawati *) : Director
Direktur tidak Terafiliasi : Adhi Cahyono Nugroho : Unaffiliated Director
Komite Audit Audit Committee
Ketua : Simon Halim : Chairman
Anggota : Agus Kretarto : Members
Teuku Radja Sjahnan
*) Menjabat sebagai Corporate Secretary *) Serves as the Corporate Secretary.
Perusahaan.
Pada tanggal 30 September 2013 dan 31 As of September 30, 2013 and December 31,
Desember 2012, jumlah karyawan tetap 2012, the Company and its subsidiaries (“the
Perusahaan dan entitas anak (“Grup”) masing- Group”) had a total of 2,394 and 2,271
masing sebanyak 2.394 dan 2.271 karyawan. employees, respectively.
b. Entitas Anak b. Consolidated Subsidiaries
Pada tanggal 30 September 2013 dan 31 As of September 30, 2013 and December 31,
Desember 2012, Perusahaan mempunyai lebih 2012, the Company has more than 50% direct
dari 50% kepemilikan secara langsung dan and indirect ownerships in the following
tidak langsung pada entitas anak berikut: subsidiaries:
Jumlah aset/Total assets
Tahun operasi Persentase kepemilikan/ (Sebelum eliminasi/Before elimination )
komersial/ Percentage of ownership 30 September 2013/ 31 Desember 2012/
Entitas anak/ Domisili/ Jenis usaha/ Start of commercial 30 Sep 2013/ 31 Des 2012/ September 30, 2013 December 31, 2012
Subsidiaries Domicile Nature of business operation Sept 30, 2013 Dec 31, 2012 (Diaudit/Audited)
Rp'000 Rp'000
PT. Jasa Angkasa Semesta Tbk Jakarta Jasa penunjang angkutan udara/
(JAS) Ground handling services of airplanes 1984 50,10% 50,10% 335.206.373 346.738.318
PT. JAS Aero Engineering Services Jakarta Jasa perbengkelan pesawat udara/
(JAE) Aircraft release and maintenance services 2003 51,00% 51,00% 84.955.405 66.470.126
PT Cardig Anugra Sarana Bersama
(CASB) Jakarta Facility management 2011 100,00% 100,00% 8.945.250 6.526.906
PT. Cipta Anugrah Sarana Catering
(CASC) Jakarta Jasa boga/Catering services 2011 100,00% 100,00% 119.153.601 98.168.210
PT. Cardig Aero Sarana Dirgantara Jakarta Jasa pengelolaan bandara udara/
(CASD) Airport management services 2.013 100,00% 100,00% 2.400.000 2.400.000
PT. Purantara Mitra Angkasa Dua
(PMAD) Jakarta Jasa boga/Catering services 2001 97,92% 69,65% 51.242.560 33.711.253
Anugrah Gemilang Pte Ltd Singapura/
(AG) Singapore Investasi/Investment - 100,00% 100,00% 21.538.346 19.053.593
PT. Cardig Aero Sarana Dirgantara PT. Cardig Aero Sarana Dirgantara
Pada tanggal 14 Agustus 2012, Perusahaan On August 14, 2012, the Company established
mendirikan PT. Cardig Aero Sarana Dirgantara PT. Cardig Aero Sarana Dirgantara (CASD).
(CASD). Perusahaan memiliki 2.399 saham dari The Company owns 2,399 shares of CASD
CASD sedangkan 1 saham yang tersisa dimiliki while the remaining 1 share is owned by
oleh PT. Cardig Anugra Sarana Bersama. PT. Cardig Anugra Sarana Bersama.
- 10 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
PT. Purantara Mitra Angkasa Dua PT. Purantara Mitra Angkasa Dua
Pada tanggal 19 Juli 2012, Perusahaan On July 19, 2012, the Company acquired
mengakuisisi PT. Purantara Mitra Angkasa Dua PT. Purantara Mitra Angkasa Dua (PMAD).
(PMAD). Perusahaan memiliki 2.500.000 saham The Company owns 2,500,000 C series
seri C atau 69,65% kepentingan pengendalian shares or 69.65% ownership interest while the
sedangkan saham yang tersisa (termasuk remaining shares (including the series A, B
saham seri A, B dan C) dimiliki oleh PT Cardig and C shares) are owned by PT. Cardig
International, PT. Purantara Mitra Angkasa, International, PT. Purantara Mitra Angkasa,
PT. Angkasa Pura II dan Devro Group Limited. PT. Angkasa Pura II and Devro Group Limited.
Saham Seri A, B dan C di PMAD yang dimiliki The A, B and C series shares in PMAD owned
oleh PT Cardig International entitas induk utama by PT. Cardig International, the ultimate parent
Perusahaan dan PMAD, akan dijual dan company of both the Company and PMAD, will
dialihkan kepada Perusahaan pada tanggal be sold and transferred to the Company upon
pelaksanaan call option agreement its exercise of the call option agreement
(Catatan 31c). (Note 31c).
Pada tanggal 3 Juli 2013, Perusahaan On July 3, 2013, the Company injected
melakukan penambahan setoran modal kepada additional capital to PMAD through conversion
PMAD melalui konversi promissory notes milik of promissory notes which is issued by CI
Cardig International yang dimiliki Perusahaan owned by the Company amounting to Rp
sebesar Rp 10.000.000.000 (Catatan 32) 10,000,000,000 (Note 32) with 4,790 shares of
dengan 4.790 lembar saham seri A, 9.588 A series, 9,588 shares of B series and
lembar saham seri B dan 1.000.000 lembar 1,000,000 shares of C series. Therefor, the
saham seri C. Dengan demikian Perusahaan Company owned 97.92% of shares in PMAD.
memiliki 97,92 % saham PMAD.
Transaksi ini diperlakukan sebagai kombinasi This transaction was accounted for as
bisnis dalam pengendali yang sama. common control business combinations.
Anugrah Gemilang Pte Ltd Anugrah Gemilang Pte Ltd
Pada tanggal 28 September 2012, Perusahaan On September 28, 2012, the Company
mengakuisisi Anugrah Gemilang Pte Ltd (AG) acquired Anugrah Gemilang Pte Ltd (AG)
melalui konversi mandatory convertible bonds through the conversion of the Mandatory
yang diterbitkan oleh AG kepada Perusahaan. Convertible Bonds issued by AG to the
Perusahaan memiliki 2.708.886 saham Company. The Company owns 2,708,886
sedangkan 1 saham yang tersisa dimiliki oleh shares while the remaining 1 share is owned
Harun Kussuwhardono. by Harun Kussuwardono.
PT. Jasa Angkasa Semesta Tbk PT. Jasa Angkasa Semesta Tbk
Pada tanggal 26 April 2010, Perusahaan On April 26, 2010, the Company acquired
mengakuisisi PT. Jasa Angkasa Semesta Tbk 258,433,590 shares of PT. Jasa Angkasa
sebesar 258.433.590 saham atau sebesar Semesta Tbk. The Company owns 50,10%
50,10% kepentingan saham dari PT. Cardig ownership interest from PT. Cardig
International dengan nilai buku dan nilai beli International with book value and purchase
sebsar Rp 79.134.664.729 dan price amounting to Rp 79,134,664,729 and
Rp 161.540.900.000. Rp 161,540,900,000, respectively.
PT. JAS Aero-Engineering PT. JAS Aero-Engineering
Pada tanggal 20 Agustus 2009, Perusahaan On 20 August, 2009, the Company acquired
mengakuisisi PT. JAS Aero-Engineering (JAE). 2,200,000 shares of PT. JAS Aero-
Perusahaan memiliki 2.200.000 saham atau Engineering (JAE). The Company owns 51%
sebesar 51% kepentingan saham dari ownership interest from PT. Cardig
PT. Cardig International dengan nilai buku dan International with book value and purchase
nilai beli sebesar Rp 27.057.923.281 dan price amounting to Rp 27,057,923,281 and
Rp 30.976.300.000. Rp 30,976,300,000, respectively.
- 11 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
PT. Cardig Anugra Sarana Bersama PT. Cardig Anugra Sarana Bersama
Pada tanggal 17 Pebruari 2011, Perusahaan On February 17, 2011, the Company with
dengan PT. Cardig Logistics Indonesia (CLI), PT. Cardig Logistics Indonesia (CLI), a fellow
salah satu entitas anak dari Cardig International subsidiary under Cardig International Group,
Group, mendirikan PT. Citra Anugra established PT. Citra Anugra Saranaboga
Saranaboga (CASB). Perusahaan memiliki (CASB). The Company owns 504,999 shares
504.999 saham sedangkan 1 saham yang while the remaining 1 share is owned by CLI.
tersisa dimiliki oleh CLI.
Pada tanggal 13 September 2012, Perusahaan On September 13, 2012, the Company
melakukan penambahan setoran modal kepada injected additional capital to CASB and CASB
CASB dan CASB merubah nama menjadi changed its name to PT. Cardig Anugra
PT. Cardig Anugra Sarana Bersama. Sarana Bersama. The additional capital and
Penambahan modal dan perubahan nama changed in name of CASB have been
CASB telah disahkan oleh Menteri Hukum dan approved by the Ministry of Law and Human
Hak Asasi Manusia Republik Indonesia dalam Rights of the Republic of Indonesia by the
Surat Keputusan No. AHU- Decision Letter No. AHU-
50925.AH.01.02.Tahun 2012 tanggal 1 Oktober 50925.AH.01.02.Tahun 2012 dated October 1,
2012. 2012.
Pada tanggal 30 Nopember 2012, Perusahaan On November 30, 2012, the Company further
melakukan penambahan setoran modal kepada injected additional capital to CASB which has
CASB dan telah disahkan oleh Menteri Hukum been approved by the Ministry of Law and
dan Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia by
dalam Surat Keputusan No. AHU-AH.01.10- the Decision Letter No. AHU-AH.01.10-02270
02270 tanggal 29 Januari 2013. Pada tanggal dated January 29, 2013. As of September 30,
30 September 2013, Perusahaan memiliki 2013, the Company owns 6,004,999 shares
6.004.999 saham sedangkan 1 saham tersisa while the remaining 1 share is owned by CLI.
dimiliki oleh CLI.
PT. Cipta Anugrah Sarana Catering PT. Cipta Anugrah Sarana Catering (Note 20)
(Catatan 20)
Pada tanggal 25 April 2011, Perusahaan On April 25, 2011, the Company with Anugrah
dengan Anugrah Gemilang Pte Ltd (AG), Gemilang Pte Ltd (AG), established CASC
mendirikan CASC, dengan kepemilikan with the Company owning 102,000 shares or
perusahaan 102.000 saham atau 51% 51% ownership interest and AG owning
kepemilikan, sedangkan AG memiliki 98.000 98,000 shares or 49% ownership interest. As
saham atau 49% kepemilikan. Pada tanggal 31 of December 31, 2011, the Company owns
Desember 2011, Perusahaan memiliki 2,295,000 shares or 51% ownership interest
2.295.000 saham atau 51% kepemilikan and AG owns 2,205,000 shares or 49%
sedangkan AG memiliki 2.205.000 saham atau ownership interest.
49% kepemilikan.
Pada tanggal 12 April 2012, Perusahaan On April 12, 2012, the Company injected
melakukan penambahan setoran modal kepada additional capital to CASC. As of
CASC. Pada tanggal 30 September 2013 dan September 30, 2013 and December 31, 2012,
31 Desember 2012, Perusahaan memiliki the Company owns 4,689,757 shares or 68%
4.689.757 saham atau 68% kepemilikan ownership interest, while AG owns 2,205,000
sedangkan AG memiliki 2.205.000 saham atau shares or 32% ownership interest. CASC is
32% kepemilikan. Dengan demikian secara therefore 100% directly and indirectly owned
langsung dan tidak langsung CASC 100% by the Company.
dimiliki oleh Perusahaan.
- 12 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
c. Penawaran Umum Efek Perusahaan c. Public Offering of Shares of the Company
Pada tanggal 22 Nopember 2011, Perusahaan On November 22, 2011, the Company
memperoleh surat pernyataan efektif dari Badan obtained the Notice of Effectivity from the
Pengawas Pasar Modal dan Lembaga Capital Market and Financial Institutions
Keuangan (BAPEPAM-LK) melalui Surat No. S- Supervisory Board (BAPEPAM-LK) in its Letter
12603/BL/2011 untuk penawaran umum No. S-12603/BL/2011 for its public offering of
perdana atas 313.030.000 saham Perusahaan 313,030,000 shares. On December 5, 2011,
kepada masyarakat. Saham tersebut telah these shares were listed on the Indonesia
dicatatkan pada Bursa Efek Indonesia pada Stock Exchange.
tanggal 5 Desember 2011.
Seluruh saham Perusahaan sejumlah All of the Company’s 2,086,950,000
2.086.950.000 saham telah dicatatkan pada outstanding shares have been listed on the
Bursa Efek Indonesia pada tanggal Indonesia Stock Exchange as of September
30 September 2013 dan 31 Desember 2012 30, 2013 and December 31, 2012 (Note 16).
(Catatan 16).
2. PENERAPAN STANDAR AKUNTANSI 2. ADOPTION OF NEW AND REVISED
KEUANGAN BARU DAN REVISI (PSAK) DAN STATEMENTS OF FINANCIAL ACCOUNTING
INTERPRETASI STANDAR AKUNTANSI STANDARDS (“PSAK”) AND
KEUANGAN (ISAK) INTERPRETATIONS OF PSAK (“ISAK”)
a. Standar yang berlaku efektif pada periode a. Standards effective in the current period
berjalan
Dalam periode berjalan, Grup telah menerapkan In the current period, the Group has adopted
semua standar baru dan revisi serta interpretasi all of the new and revised standards and
yang dikeluarkan oleh Dewan Standar interpretations issued by the Financial
Akuntansi Keuangan dari Ikatan Akuntan Accounting Standards Board of the Indonesian
Indonesia yang relevan dengan operasinya dan Institute of Accountants that are relevant to its
efektif untuk periode akuntansi yang dimulai operations and effective for accounting periods
pada tanggal 1 Januari 2013. beginning on January 1, 2013.
Berikut ini standar baru dan standar revisi serta The following new and revised standards and
interpretasi yang diterapkan dalam laporan interpretations have also been adopted in
keuangan konsolidasian. Penerapan ini tidak these consolidated financial statements. Their
memiliki pengaruh yang signifikan atas jumlah adoption has not had any significant impact on
yang dilaporkan dalam laporan keuangan the amounts reported in these consolidated
konsolidasian tetapi mempengaruhi akuntansi financial statements but may impact the
untuk transaksi masa depan: accounting for future transactions or
arrangements:
PSAK 38 (revisi 2012), Kombinasi Bisnis PSAK 38 (revised 2012), Business
Entitas Sepengendali Combination Under Common Control
Penyesuaian atas PSAK 60, Instrumen Amendment to PSAK 60, Financial
Keuangan: Pengungkapan Instruments: Disclosures
- 13 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
b. Standar yang telah diterbitkan namun belum b. Standards issued not yet effective
berlaku efektif
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah 1 Januari 2014 January 1, 2014
ISAK 27, Pengalihan Aset dari Pelanggan ISAK 27, Transfer of Assets from
Customers
ISAK 28, Pengakhiran Liabilitas Keuangan ISAK 28, Extinguising Financial Liabilities
dengan Instrumen Ekuitas with Equity Instruments
ISAK 29, Biaya Pengupasan Lapisan ISAK 29, Stripping Cost in Production
Tanah Tahap Produksi pada Phase of a Surface Mine
Pertambangan Terbuka
PPSAK 12, Pencabutan PSAK 33: Aktivitas PPSAK 12, Withdrawal of PSAK 33:
Pengupasan Lapisan Tanah dan Stripping Costs Activities and
Pengelolaan Lingkungan Hidup Pada Environmental Management in the Public
Pertambangan Umum Mining
Manajemen telah menetapkan bahwa standar Management has determined that these
tersebut tidak berdampak signifikan pada standards had no significant impact on the
laporan keuangan, tetapi mungkin berdampak financial statements, but may impact the
pada akuntansi dan pengungkapan untuk accounting and disclosures for future
pengaturan dan transaksi di masa yang akan transactions and arrangements.
datang.
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 3. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan konsolidasian disusun The consolidated financial statements have
sesuai dengan Standar Akuntansi Keuangan been prepared in accordance with
di Indonesia. Laporan keuangan tersebut tidak Indonesian Financial Accounting Standards.
dimaksudkan untuk menyajikan posisi These financial statements are not intended
keuangan, hasil operasi dan arus kas sesuai to present the financial position, results of
dengan prinsip akuntansi dan praktik operations and cash flows in accordance
pelaporan yang diterima secara umum di with accounting principles and reporting
negara dan yurisdiksi lain. practices generally accepted in other
countries and jurisdictions.
b. Penyajian Laporan Keuangan b. Consolidated Financial Statement
Konsolidasian Presentation
Dasar penyusunan laporan keuangan The consolidated financial statements,
konsolidasian, kecuali untuk laporan arus kas except for the consolidated statements of
konsolidasian adalah dasar akrual. Mata uang cash flows, are prepared under the accrual
pelaporan yang digunakan untuk penyusunan basis of accounting. The presentation
laporan keuangan konsolidasi adalah mata currency used in the preparation of the
uang Rupiah (Rp), dan laporan keuangan consolidated financial statements is the
konsolidasian tersebut disusun berdasarkan Indonesian Rupiah (Rp), while the
nilai historis, kecuali beberapa akun tertentu measurement basis is the historical cost,
disusun berdasarkan pengukuran lain except for certain accounts which are
sebagaimana diuraikan dalam kebijakan measured on the basis described in the
akuntansi masing-masing akun tersebut. related accounting policies.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows
dengan menggunakan metode langsung are prepared using the direct method with
dengan pengelompokan arus kas dalam classifications of cash flows into operating,
aktivitas operasi, investasi dan pendanaan. investing and financing activities.
- 14 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
c. Prinsip Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements
menggabungkan laporan keuangan incorporate the financial statements of the
Perusahaan dan entitas yang dikendalikan Company and entities controlled by the
oleh Perusahaan (entitas anak). Company (its subsidiaries). Control is
Pengendalian dianggap ada apabila achieved where the Company has the power
Perusahaan mempunyai hak untuk mengatur to govern the financial and operating policies
kebijakan keuangan dan operasional suatu of an entity so as to obtain benefits from its
entitas untuk memperoleh manfaat dari activities.
aktivitasnya.
Penghasilan dan beban entitas anak yang The results of subsidiaries acquired or
diakuisisi atau penjualan selama tahun disposed of during the year are included in
berjalan termasuk dalam laporan laba rugi the consolidated statement of
komprehensif konsolidasian sejak tanggal comprehensive income from the effective
efektif akuisisi dan sampai dengan tanggal date of acquisition and up to the effective
efektif penjualan. date of disposal, as appropriate.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments were made to
terhadap laporan keuangan entitas anak agar the financial statements of subsidiaries to
kebijakan akuntansi yang digunakan sesuai bring their accounting policies in line with
dengan kebijakan akuntansi yang digunakan those used by other members of the Group.
oleh Grup.
Kepentingan nonpengendali pada entitas Non-controlling interests in subsidiaries are
anak diidentifikasi secara terpisah dan identified separately and presented within
disajikan dalam ekuitas. Kepentingan equity. The interest of non-controlling
nonpengendali pemegang saham mungkin shareholders maybe initially measured either
awalnya diukur pada nilai wajar atau pada at fair value or at the non-controlling
bagian pemilikan kepentingan nonpengendali interests’ proportionate share of the fair
dari nilai wajar aset bersih yang dapat value of the acquiree’s identifiable net asset.
diidentifikasi dari pihak yang diakuisisi. Pilihan The choice of measurement is made on
pengukuran dilakukan pada akuisisi dengan acquisition by acquisition basis. Subsequent
dasar akuisisi. Setelah akuisisi, jumlah to acquisition, the carrying amount of non-
tercatat kepentingan nonpengendali adalah controlling interests is the amount of those
jumlah kepemilikan pada pengakuan awal interests at initial recognition plus non-
ditambah bagian kepentingan nonpengendali controlling interests’ share of subsequent
dari perubahan selanjutnya dalam ekuitas. changes in equity. Total comprehensive
Jumlah pendapatan komprehensif entitas income of subsidiaries is attributed to the
anak tersebut diatribusikan kepada pemilik owners of the Company and to the non-
Perusahaan dan pada kepentingan controlling interests even if this results in the
nonpengendali bahkan jika hal ini non-controlling interests having deficit
mengakibatkan kepentingan nonpengendali balance.
mempunyai saldo defisit.
Perubahan dalam bagian kepemilikan Grup Changes in the Group’s interests in existing
pada entitas anak yang tidak mengakibatkan subsidiaries that do not result in a loss of
hilangnya pengendalian dicatat sebagai control are accounted for as equity
transaksi ekuitas. Nilai tercatat kepentingan transactions. The carrying amounts of the
Grup dan kepentingan nonpengendali Group’s interests and the non-controlling
disesuaikan untuk mencerminkan perubahan interests are adjusted to reflect the changes
bagian kepemilikannya atas entitas anak. in their relative interests in the subsidiaries.
Setiap perbedaan antara jumlah kepentingan Any difference between the amount by which
nonpengendali disesuaikan dan nilai wajar the non-controlling interests are adjusted
imbalan yang diberikan atau diterima diakui and the fair value of the consideration paid
secara langsung dalam ekuitas dan or received is recognised directly in equity
diatribusikan pada pemilik entitas induk. and attributed to owners of the Company.
Ketika Grup kehilangan pengendalian atas When the Group loses control of a
- 15 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
entitas anak, keuntungan dan kerugian diakui subsidiary, a gain or loss is recognized in
didalam laba rugi dan dihitung sebagai profit or loss and is calculated as the
perbedaan antara (i) keseluruhan nilai wajar difference between (i) the aggregate of the
yang diterima dan nilai wajar dari setiap sisa fair value of the consideration received and
investasi dan (ii) nilai tercatat sebelumnya dari the fair value of any retained interest and (ii)
aset (termasuk goodwill) dan liabilitas dari the previous carrying amount of the assets
entitas anak dan setiap kepentingan (including goodwill), and liabilities of the
nonpengendali. Ketika aset dari entitas anak subsidiary and any non-controlling interest.
dinyatakan sebesar nilai revaluasi atau nilai When assets of the subsidiary are carried at
wajar dan akumulasi keuntungan atau revalued amount or fair values and the
kerugian yang telah diakui sebagai related cumulative gain or loss has been
pendapatan komprehensif lainnya dan recognized in other comprehensive income
terakumulasi dalam ekuitas, jumlah yang and accumulated in equity, the amounts
sebelumnya diakui sebagai pendapatan previously recognized in other
komprehensif lainnya dan akumulasi ekuitas comprehensive income and accumulated in
dicatat seolah-olah Grup telah melepas equity are accounted for as if the Group had
secara langsung aset yang relevan (yaitu directly disposed of the relevant assets (i.e.
direklasifikasi ke laba rugi atau ditransfer reclassified to profit or loss or transferred
langsung ke saldo laba sebagaimana directly to retained earnings as specified by
ditentukan oleh PSAK yang berlaku).Nilai applicable accounting standards). The fair
wajar setiap sisa investasi pada entitas anak value of any investment retained in the
terdahulu pada tanggal hilangnya former subsidiary at the date when control is
pengendalian dianggap sebagai nilai wajar lost is regarded as the fair value on initial
pada saat pengakuan awal aset keuangan recognition for subsequent accounting under
sesuai dengan PSAK 55 (revisi 2011), PSAK 55 (revised 2011), Financial
Instrumen Keuangan: Pengakuan dan Instruments: Recognition and Measurement
Pengukuran atau, jika sesuai, biaya perolehan or, when applicable, the cost on initial
saat pengakuan awal investasi pada entitas recognition of an investment in an associate
asosiasi atau pengendalian bersama entitas. or a jointly controlled entity.
d. Kombinasi Bisnis Pengendalian yang d. Common Control Business Combinations
Sama
Kombinasi bisnis atas perusahaan yang Merger of entities under common control is a
berada dibawah pengendalian yang sama restructuring transaction between entities
merupakan transaksi restrukturisasi entitas under common control. Assets and liabilities
sepengendali. Aset dan liabilitas yang transferred were recorded at net book value,
pemilikannya dialihkan dicatat sesuai dengan similar to merger accounted for using pooling
nilai buku seperti kombinasi bisnis of interests method. The difference between
berdasarkan metode penyatuan kepemilikan. the acquisition cost and the Company’s
Selisih antara biaya perolehan dan bagian interest in subsidiaries’ assets and liabilities
aset dan liabilitas entitas anak yang disajikan that are transferred in restructuring
dalam transaksi restrukturisasi antara entitas transaction of entities under common control
sepengendali dibukukan dalam akun “Selisih is recorded in account “Difference in value of
Nilai Transaksi Restrukturisasi Entitas restructuring transaction between entities
Sepengendali” dan disajikan sebagai unsur under common control” and presented as
ekuitas. part of equity.
- 16 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
e. Transaksi dan Penjabaran Laporan e. Foreign Currency Transactions and
Keuangan Dalam Mata Uang Asing Translation
Pembukuan masing-masing entitas di Grup The individual books of accounts of each
diselenggarakan dalam mata uang Rupiah, entity in the Group are maintained in
mata uang utama lingkungan ekonomi dimana Indonesian Rupiah, the currency of the
entitas beroperasi (mata uang fungsional). primary economic environment in which the
Transaksi-transaksi selama tahun berjalan entity operates (its functional currency).
dalam mata uang asing dicatat dengan kurs Transactions during the year involving
yang berlaku pada saat terjadinya transaksi. foreign currencies are recorded at the rates
Pada tanggal pelaporan, aset dan liabilitas of exchange prevailing at the time the
moneter dalam mata uang asing disesuaikan transactions are made. At reporting date,
untuk mencerminkan kurs yang berlaku pada monetary assets and liabilities denominated
tanggal tersebut. Keuntungan atau kerugian in foreign currencies are adjusted to reflect
kurs yang timbul dikreditkan atau dibebankan the rates of exchange prevailing at that date.
dalam laporan laba rugi. The resulting gains or losses are credited or
charged to profit or loss.
f. Transaksi Pihak Berelasi f. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau A related party is a person or entity that is
entitas yang terkait dengan Grup (entitas related to the Group (the reporting entity):
pelapor):
a. Orang atau anggota keluarga terdekat a. A person or a close member of that
mempunyai relasi dengan entitas pelapor person's family is related to a
jika orang tersebut: reporting entity if that person:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan atas ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. personil manajemen kunci entitas iii. is a member of the key management
pelapor atau entitas induk dari entitas personnel of the reporting entity or of a
pelapor. parent of the reporting entity.
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if
pelapor jika memenuhi salah satu hal any of the following conditions applies:
berikut:
i. Entitas dan entitas pelapor adalah i. The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary is related to the
terkait dengan entitas lain). others).
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a
bersama yang merupakan anggota member of a group of which the other
suatu kelompok usaha, yang mana entity is a member).
entitas lain tersebut adalah
anggotanya).
- 17 -PT. CARDIG AERO SERVICES TBK PT. CARDIG AERO SERVICES TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
PER 30 SEPTEMBER 2013 (TIDAK DIAUDIT) DAN 31 DESEMBER AS OF SEPTEMBER 30, 2013 (UNAUDITED) AND DECEMBER
2012 (DIAUDIT) DAN UNTUK PERIODE SEMBILAN BULAN YANG 31, 2012 (AUDITED) AND FOR THE NINE-MONTH PERIODS
BERAKHIR 30 SEPTEMBER 2013 DAN 2012 (TIDAK DIAUDIT) - ENDED SEPTEMBER 30, 2013 AND 2012 (UNAUDITED) -
Lanjutan Continued
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity.
ketiga.
v. Entitas tersebut adalah suatu program v. The entity is a post-employment
imbalan pasca kerja untuk imbalan benefit plan for the benefit of
kerja dari salah satu entitas pelapor employees of either the reporting
atau entitas yang terkait dengan entitas entity or an entity related to the
pelapor. Jika entitas pelapor adalah reporting entity. If the reporting entity
entitas yang menyelenggarakan is itself such a plan, the sponsoring
program tersebut, maka entitas employers are also related to the
sponsor juga berelasi dengan entitas reporting entity.
pelapor.
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in
diidentifikasi dalam huruf (a). (a).
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan atas significant influence over the entity
entitas atau personil manajemen kunci or is a member of the key
entitas (atau entitas induk dari entitas). management personnel of the entity
(or of a parent of the entity).
Seluruh transaksi yang dilakukan dengan All transactions with related parties, whether
pihak-pihak berelasi, baik dilakukan dengan or not made at similar terms and conditions
kondisi dan persyaratan dengan pihak ketiga as those done with third parties, are
maupun tidak, diungkapkan pada laporan disclosed in the consolidated financial
keuangan konsolidasian. statements.
g. Aset Keuangan g. Financial Assets
Seluruh aset keuangan diakui dan dihentikan All financial assets are recognised and
pengakuannya pada tanggal diperdagangkan derecognised on trade date where the
di mana pembelian dan penjualan aset purchase or sale of a financial asset is under
keuangan berdasarkan kontrak yang a contract whose terms requires delivery of
mensyaratkan penyerahan aset keuangan the financial asset within the timeframe
dalam kurun waktu yang ditetapkan oleh established by the market concerned, and
kebiasaan pasar yang berlaku, dan awalnya are initially measured at fair value plus
diukur sebesar nilai wajar ditambah biaya transaction costs, except for those financial
transaksi, kecuali untuk aset keuangan yang assets classified as at fair value through
diukur pada nilai wajar melalui laporan laba profit or loss, which are initially measured at
rugi, yang awalnya diukur sebesar nilai wajar. fair value.
Aset keuangan Grup diklasifikasikan sebagai The Group’s financial assets are classified
pinjaman diberikan dan piutang dan nilai wajar as loans and receivables and at fair value
melalui laba rugi (yaitu derivatif seperti yang through profit or loss (i.e, derivatives
dijelaskan di Catatan 3k). discussed in Note 3k).
- 18 -You can also read
