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DAFTAR ISI
CONTENTS
Pernyataan Direksi
Directors Statement
Ekshibit/
Exhibit
Exhibit A
PADA TANGGAL 31 MARET 2015 (TIDAK DIAUDIT) DAN 31 DESEMBER 2015 (DIAUDIT)
31 Maret /
31 Desember /
Catatan/
March
December
Notes
2015
2014
A S E T
A S S E T S
ASET LANCAR
CURRENT ASSETS
2,4,28
4.716.390.490
6.826.404.850
Piutang usaha
Trade receivables
49.804.594.393
41.807.326.636
2,5,8
933.625.117
933.625.117
7.666.906.455
4.293.342.472
64.929.186.585
73.092.914.501
Inventories
1.557.109.572
450.255.201
Prepaid expenses
2.658.077.854
4.305.935.208
3.423.598.716
6.959.269.811
Prepaid taxes
Advance payments
136.571.825.674
137.786.737.304
178.089.775
178.089.775
2,24
Uang muka
Related party
2,6
2,7
NON-CURRENT ASSETS
2,8
of accumulated depreciation of
Rp 153,959,416,635 in 2015
129.009.287.662
2.438.101.451
130.379.795.090
2.438.101.451
131.625.478.888
132.995.986.316
JUMLAH ASET
268.197.304.562
270.782.723.620
TOTAL ASSETS
2,9
10
(2014: Rp 153,959,416,635)
Other non-current assets
Exhibit A/2
PADA TANGGAL 31 MARET 2015 (TIDAK DIAUDIT) DAN 31 DESEMBER 2015 (DIAUDIT)
31 Maret /
31 Desember /
Catatan/
March
December
Notes
2015
2014
LIABILITAS
LIABILITIES
CURRENT LIABILITIES
Utang usaha
Trade payables
Pihak ketiga
12,28
11.543.823.301
11.658.967.086
Third parties
13
13.923.520.651
12.446.180.977
Third parties
2,8,13
3.000.000.000
3.000.000.000
Related party
1.211.211.907
6.037.565.287
Advance receipt
1.757.593.588
404.563.514
Accrued expenses
47.620.370
12.284.500
Taxes payable
15
2,24
Utang bank
2,11,28
51.552.199.538
56.851.369.612
83.035.969.355
90.410.930.976
bank loans
Total Current Liabilities
NON-CURRENT LIABILITIES
Pihak-pihak berelasi
Liabilitas pajak tangguhan
2,8
22.110.394.978
22.214.394.978
Related parties
2,24
17.199.496.888
15.934.125.008
2,11,28
20.038.304.163
2.178.089.785
20.413.304.163
1.953.089.785
61.526.285.814
60.514.913.934
144.562.255.169
150.925.844.910
Total Liabilities
2,14
EKUITAS
EQUITY
entitas induk
16
185.713.550.000
185.713.550.000
17
18.433.570.833
18.433.570.833
7.808.832.626
7.808.832.626
Other reserves
Cadangan lainnya
Surplus revaluasi atas aset tetap tanah - bersih
18
(
Defisit
50.740.603.276
139.205.395.745)
50.740.603.276
142.983.566.428)
1,857,135,500 shares
Kepentingan non-pengendali
123.491.160.990
143.888.403
119.712.990.307
143.888.403
Non-controling interest
Jumlah Ekuitas
123.635.049.393
119.856.878.710
Total Equity
268.197.304.562
270.782.723.620
Exhibit B
Catatan/
2015
Penjualan
Notes
136.537.697.963
2,19
(
104.626.071.075
91.785.302.850)
118.972.583.643)
2,20,21
17.565.114.320
12,86%
10.458.449.510)
2,22
7.604.773.319)
Beban bunga
1.509.020.806)
2,23
1.713.704.431)
175.302.955)
Biaya bank
410.255.532)
392.547.258)
29.282.909)
2014
Laba bruto
Beban usaha
Pendapatan bunga
5.162.983
Operating expenses
Interest income
Interest expenses
Gain (loss) on foreign exchange
Bank expenses
4.855.381)
5.039.143.387
Gross profit
4.553.707
27.500.000
(
12.840.768.225
4.413.251
Sales
3.110.176.998
Kini
(301.979.971)
Tangguhan
1.260.972.704)
1.260.972.704)
2,24
(
3.778.170.683
2,18,24
3.778.170.683
301.979.971)
Kepentingan non-pengendali
Laba tahun berjalan
2.808.197.027
3.778.170.683
-
2.808.197.027
-
3.778.170.683
2.808.197.027
2.808.197.027
Current
Deferred
3.778.170.683
-
2.808.197.027
-
3.778.170.683
2.808.197.027
1,51
2,03
2,25
Ekshibit C
Exhibit C
Jumlah ekuitas
yang dapat
diatribusikan
kepada pemilik
Modal
ditempatkan dan
Tambahan modal
disetor penuh/
disetor-bersih/
entitas induk/
Total equity
Kepentingan
attributable to
non-pengendali/
Non-controling
Jumlah ekuitas/
interest
Total equity
Additional
lainnya/
Revaluation
Defisit/
owners of the
paid-in capital
paid in capital-net
Other reserves
surplus of land
Deficits
parent entity
185.713.550.000
Cadangan
Surplus
revaluasi
18.433.570.833
7.808.832.626
46.890.763.276
-
( 154.857.863.579)
2.808.197.027
103.988.853.156
143.888.403
2.808.197.027
104.132.741.559
2.808.197.027
185.713.550.000
18.433.570.833
7.808.832.626
46.890.763.276
( 152.049.666.552)
9.066.100.124
106.797.050.183
143.888.403
9.066.100.124
106.940.938.586
9.066.100.124
3.849.840.000
119.856.878.710
3.778.170.683
185.713.550.000
18.433.570.833
7.808.832.626
3.849.840.000
50.740.603.276
(142.983.566.428)
3.778.170.683
3.849.840.000
119.712.990.307
143.888.403
3.778.170.683
18.433.570.833
7.808.832.626
50.740.603.276
Catatan 16/
Catatan 17/
Catatan 18/
Note 16
Note 17
Note 18
(139.205.395.745)
123.491.160.990
143.888.403
123.635.049.393
Ekshibit D
Exhibit D
2015
2014
125.282.124.042
105.517.978.780
(
(
93.751.326.513)
4.111.136.923)
5.402.899.911
7.655.515.344
1.234.188.901
1.102.741.398
4.413.251
4.553.707
Suppliers
Directors and employees
Cash generated from operations
Restitusi pajak
Penghasilan bunga
Tax refund
Interest income
Beban bunga
1.509.020.806)
1.173.353.094)
Interest expenses
Pajak penghasilan
80.684.000)
415.110.913
64.219.509)
416.667.184
Income tax
Lain-lain
5.466.908.170
7.941.905.030
Others
Net cash flows provided by operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
857.931.520)
1.826.293.071)
103.999.999)
364.674.737)
7.215.336.874)
-
549.214.800)
-
7.319.336.873)
913.889.537)
2.710.360.223)
600.345.864
5.201.722.422
(
1.983.852.000)
6.826.404.849
3.908.304.289
4.716.390.490
7.126.174.710
Ekshibit E
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. U M U M
a. Pendirian Perusahaan
Exhibit E
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
1. G E N E R A L
a. The Companys Establishment
Ekshibit E/2
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. U M U M (Lanjutan)
b. Penawaran Umum Efek atau Saham Perusahaan
(Lanjutan)
Exhibit E/2
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
1. G E N E R A L (Continued)
b. Public Offering
(Continued)
of
the
Companys
Shares
Ekshibit E/3
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. U M U M (Lanjutan)
c. Karyawan,
(Lanjutan)
Direksi
Exhibit E/3
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
1. G E N E R A L (Continued)
dan
Dewan
Komisaris
c. Employees,
(Continued)
Directors
and
Commissioners
President Commissioner
Independent Commissioner
President Director/
Independent Director
Directors
Johanes Sarsito
Herman Sutjiamidjaja
Hendra Sutjiamidjaja
Saut Marbun
d. Entitas anak
d. Subsidiaries
Kepemilikan Langsung
Direct Ownership
Indirect Ownership
e. Issuance of
Statements
the
Consolidated
Financial
Ekshibit E/4
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
Exhibit E/4
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Ekshibit E/5
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
Exhibit E/5
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
SIGNIFIKAN
(2) New
standards,
interpretations
and
amendments issued but not yet effective for
the financial year beginning 1 January 2014
are as follows:
PSAK No. 1 (Revised 2013), Presentation
of Financial Statements
PSAK No. 4 (Revised 2013), Separate
Financial Statements
PSAK No. 15 (Revised 2013), Investment in
Associates and Joint Ventures
PSAK No. 24 (Revised 2013), Employee
Benefits
PSAK No. 46 (Revised 2014), Income Tax
baru
tidak
Pada
tanggal
otorisasi
laporan
keuangan
konsolidasian, Entitas masih mengevaluasi dampak
potensial PSAK baru dan revisian.
Ekshibit E/6
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
b. Dasar Konsolidasian
Exhibit E/6
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Basis of Consolidation
Kombinasi Bisnis
Business Combination
Ekshibit E/7
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/7
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Basis of Consolidation (Continued)
Entitas anak
Subsidiaries
Inter-company
transactions,
balances
and
unrealized gains on transactions between Group
companies are eliminated. Unrealized losses are
also
eliminated.
Accounting
policies
of
subsidiaries have been changed where necessary
to ensure consistency with the policies adopted by
the Company and its subsidiaries.
Ekshibit E/8
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/8
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Basis of Consolidation (Continued)
Subsidiaries (Continued)
Kerugian yang terjadi terhadap kepentingan nonpengendali di dalam suatu entitas anak,
dialokasikan kepada kepentingan non-pengendali,
bahkan apabila dilakukan, kepentingan nonpengendali memiliki saldo defisit. Kepentingan
non-pengendali disusun dan disajikan di dalam
laporan posisi keuangan di antara ekuitas, yang
merupakan bagian terpisah dari ekuitas pemilik
entitas induk.
Apabila
terjadi
kehilangan
pengendalian,
Perusahaan dan entitas anaknya menghentikan
pengakuan aset dan liabilitas entitas anak, seluruh
kepentingan non-pengendali dan unsur-unsur
ekuitas yang berhubungan dengan entitas. Semua
surplus dan defisit yang timbul pada kehilangan
pengendalian, diakui di dalam laporan laba rugi.
Apabila Perusahaan dan entitas anaknya memiliki
segala kepentingan sebelumnya di dalam entitas
anak, maka kepentingan tersebut diukur pada nilai
wajar pada tanggal hilangnya pengendalian.
Selanjutnya, kepentingan tersebut diperhitungkan
sebagai jumlah ekuitas investee atau sebagai aset
keuangan tersedia untuk dijual, bergantung pada
derajat pengaruh yang dimiliki. Sebagai tambahan,
semua jumlah yang sebelumnya diakui di dalam
pendapatan komprehensif lain entitas tersebut,
dicatat seolah-olah Perusahaan dan entitas
anaknya secara langsung telah melepas aset dan
liabilitas terkait. Hal ini berarti semua jumlah
yang sebelumnya diakui di dalam pendapatan
komprehensif lain direklasifikasi ke dalam laporan
laba rugi.
Ekshibit E/9
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/9
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Basis of Consolidation (Continued)
Goodwill
Goodwill
Ekshibit E/10
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/10
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
b. Basis of Consolidation (Continued)
Goodwill (Lanjutan)
Goodwill (Continued)
dapat
Klasifikasi
Classification
Ekshibit E/11
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/11
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
a) Financial Assets (Continued)
Klasifikasi (Lanjutan)
Classification (Continued)
Ekshibit E/12
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/12
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
a) Financial Assets (Continued)
Klasifikasi (Lanjutan)
Classification (Continued)
Ekshibit E/13
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/13
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
a) Financial Assets (Continued)
Klasifikasi (Lanjutan)
Classification (Continued)
Pinjaman
dan
piutang
tersebut
diklasifikasikan ke dalam aset lancar,
kecuali yang yang memiliki jatuh tempo
lebih dari 12 (dua belas) bulan setelah akhir
periode pelaporan, yang diklasifikasikan
sebagai aset tak lancar.
Available-for-sale financial assets are nonderivative financial assets that are either
designated in this category or not
classified in any of the other categories.
They comprise principally the Group's
strategic investments in entities not
qualifying as subsidiaries, associates or
jointly controlled entities. They are
included in non-current assets unless the
investments mature
or
management
intends to dispose of it within 12 (twelve)
months of the end of the reporting period.
Ekshibit E/14
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Klasifikasi (Lanjutan)
iii. Aset keuangan
(Lanjutan)
Exhibit E/14
Classification (Continued)
tersedia
untuk
dijual
iii. Available-for-sale
(Continued)
financial
assets
Held to maturity financial assets are nonderivative financial assets with fixed or
determinable payments and fixed maturity
that the Group's management has the
positive intention and ability to hold the
investment to maturity, which are not
designated at fair value through profit or
loss or available-for- sale.
Ekshibit E/15
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/15
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
a) Financial Assets (Continued)
Penghentian Pengakuan
Derecognition
Ekshibit E/16
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/16
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
i. Assets
carried
(Continued)
at
amortized
cost
diklasifikasikan
tersedia
Ekshibit E/17
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/17
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
ii. Assets
classified
(Continued)
tersedia
available-for-sale
b) Liabilitas Keuangan
b) Financial Liabilities
Perusahaan
dan
entitas
anaknya
mengklasifikasikan liabilitas keuangannya ke
dalam salah satu dari dua kategori, bergantung
pada tujuan liabilitas diperoleh. Kebijakan
akuntansi Kelompok Usaha bagi tiap kategori
adalah sebagai berikut:
Ekshibit E/18
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/18
Other financial
following items:
beberapa
liabilities
include
the
Ekshibit E/19
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/19
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
b) Financial Liabilities (Continued)
Dalam
hal
ini,
imbalan
tersebut
ditangguhkan sampai pencairan tersebut
terjadi. Sepanjang tidak terdapat bukti
bahwa kemungkinan sebagian atau seluruh
fasilitas akan dicairkan, imbalan tersebut
dikapitalisasi sebagai uang muka bagi jasa
pencairan dan diamortisasi selama periode
fasilitas tersebut yang terkait.
Borrowing
costs
incurred
for
the
construction of any qualifying asset are
capitalized during the period of time that
is required to complete and prepare the
asset for its intended use or sale. Other
borrowing costs are expensed in profit or
loss.
Suatu
liabilitas
keuangan
dihentikan
pengakuannya
ketika
kewajiban
yang
ditetapkan di dalam kontrak dilepaskan atau
dibatalkan atau kadaluarsa. Ketika liabilitas
keuangan saat ini ditukar dengan liabilitas
keuangan lain dari peminjam yang sama
dengan persyaratan yang berbeda secara
substansial, atau persyaratan liabilitas yang
ada dimodifikasi secara substansial, maka
pertukaran
maupun
modifikasi
tersebut
diperlakukan sebagai penghentian pengakuan
liabilitas awal dan pengakuan liabilitas baru.
Selisih masing-masing nilai tercatat diakui di
dalam laporan laba rugi.
Ekshibit E/20
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/20
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
d. Financial Assets and Liabilities (Continued)
Ekshibit E/21
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/21
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
e. Trade Receivables
(Continued)
and
Other
Receivables
f. Persediaan
f. Inventories
g. Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line method.
Ekshibit E/22
Exhibit E/22
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
h. Aset Tetap
Masa manfaat/
Useful life
Bangunan dan prasarana
M esin dan peralatan
20
5 - 10
Kapal
Alat pengangkutan
Instalasi
8 - 10
Vessels
Installations
Ekshibit E/23
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/23
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
h. Property, Plant and Equipment (Continued)
i. Post-Employment Benefits
Ekshibit E/24
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/24
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
i. Post-Employment Benefits (Continued)
Ketidakhadiran yang dikompensasi secara nonakumulatif seperti cuti sakit dan cuti melahirkan
tidak diakui sampai waktu cuti.
Ekshibit E/25
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/25
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
k. Revenue and Expense Recognition
l. Perpajakan
l. Taxation
Pajak kini
Current tax
Ekshibit E/26
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
l. Perpajakan (Lanjutan)
Exhibit E/26
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
l. Taxation (Continued)
Pajak tangguhan
Deferred tax
Ekshibit E/27
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
l. Perpajakan (Lanjutan)
Exhibit E/27
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
l. Taxation (Continued)
Ekshibit E/28
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
Exhibit E/28
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
SIGNIFIKAN
13,084.00
12,440.00
Ekshibit E/29
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/29
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
n. Transactions with Related Parties (Continued)
Transaksi
tersebut
dilakukan
berdasarkan
persyaratan yang disepakati oleh pihak-pihak.
Persyaratan-persyaratan tersebut mungkin tidak
sama dengan transaksi-transaksi dengan bukan
pihak berelasi.
Ekshibit E/30
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/30
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
o. Earnings Per Share (Continued)
For the purpose of calculating diluted earnings
per share, the profit or loss attributable to the
parent companys ordinary equity holders will be
adjusted for the after-tax effects of interest
recognized during the period on convertible
bonds.
p. Segment Reporting
q. Provisi
q. Provisions
Ekshibit E/31
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
q. Provisi (Lanjutan)
Apabila dampak nilai waktu uang adalah material,
maka provisi didiskontokan dengan menggunakan
tarif sebelum pajak, jika lebih tepat, untuk
mencerminkan risiko spesifik liabilitas. Kenaikan
provisi terkait dengan berlalunya waktu diakui
sebagai beban keuangan, ketika pendiskontoan
digunakan.
r. Biaya Pinjaman
Biaya pinjaman yang dapat diatribusikan langsung
terhadap akuisisi, konstruksi atau produksi suatu
aset yang membutuhkan periode waktu yang
substansial untuk mempersiapkan aset tersebut
bagi tujuan penggunaan maupun penjualan,
dikapitalisasi sebagai bagian biaya aset tersebut.
Semua biaya pinjaman dibebankan di dalam
periode terjadinya. Biaya pinjaman terdiri dari
bunga dan biaya lainnya yang terjadi di entitas
dalam kaitannya dengan pinjaman dana.
s. Kontinjensi
Liabilitas kontinjensi tidak diakui di dalam laporan
keuangan konsolidasian. Liabilitas kontinjensi
diungkapkan di dalam catatan atas laporan
keuangan konsolidasian kecuali kemungkinan arus
keluar sumber daya ekonomi adalah kecil. Aset
kontinjensi tidak diakui di dalam laporan keuangan
konsolidasian, namun diungkapkan di dalam
catatan atas laporan keuangan konsolidasian jika
terdapat kemungkinan suatu arus masuk manfaat
ekonomis mengalir ke dalam entitas.
t. Peristiwa setelah Periode Pelaporan
Exhibit E/31
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
q. Provisions (Continued)
If the effect of the time value of money is
material, provisions are discounted using a
current pre tax rate that reflects, where
appropriate, the risk specific to the liability.
When discounting is used, the increase in the
provision due to the passage of time is recognized
as a finance cost.
r. Borrowing Costs
Borrowing costs directly attributable to the
acquisition, construction or production of an
asset that necessarily takes a substantial period
of time to get ready for its intended use or sale
are capitalised as part of the cost of the
respective assets. All other borrowing costs are
expensed in the period when they occur.
Borrowing costs consist of interest and other
costs that an entity incurs in connection with the
borrowing of funds.
s. Contingencies
Contingent liabilities are not recognized in the
consolidated financial statements. They are
disclosed in the notes to the consolidated
financial statements unless the possibility of an
outflow of resources embodying economic benefits
is remote. Contingent assets are not recognized in
the consolidated financial statements but are
disclosed in the notes to the consolidated
financial statements when an inflow of economic
benefits is probable.
t. Events after the Reporting Period
Ekshibit E/32
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
(Lanjutan)
KEBIJAKAN
AKUNTANSI
SIGNIFIKAN
Exhibit E/32
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
u. PSAK 60 fair value measurement hierarchy
3. SIGNIFICANT
ACCOUNTING
ESTIMATES AND ASSUMPTIONS
JUDGEMENTS,
Penyajian
laporan
keuangan
konsolidasian
mengharuskan manajemen membuat pertimbangan,
estimasi dan asumsi yang mempengaruhi jumlah
pendapatan, beban, aset dan liabilitas yang
dilaporkan, dan pengungkapan liabilitas kontinjensi
pada
tanggal
pelaporan.
Namun
demikian,
ketidakpastian mengenai asumsi dan estimasi dapat
membutuhkan penyesuaian terhadap nilai tercatat
aset dan liabilitas yang terpengaruh di masa depan.
Ekshibit E/33
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/33
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
3. SIGNIFICANT
ACCOUNTING
JUDGEMENTS,
ESTIMATES AND ASSUMPTIONS (Continued)
Pajak Penghasilan
Income Tax
Pertimbangan
signifikan
dilakukan
dalam
menentukan provisi bagi pajak penghasilan. Ada
beberapa transaksi dan perhitungan di mana
penentuan pajak final adalah tidak pasti selama
kegiatan usaha normal. Perusahaan dan entitas
anaknya mengakui liabilitas atas perkiraan
masalah pajak berdasarkan estimasi apakah pajak
tersebut akan jatuh tempo.
Ekshibit E/34
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI
SIGNIFIKAN (Lanjutan)
b. Sumber
utama
(Lanjutan)
ketidakpastian
estimasi
Exhibit E/34
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
3. SIGNIFICANT
ACCOUNTING
JUDGEMENTS,
ESTIMATES AND ASSUMPTIONS (Continued)
b. Key sources
(Continued)
of
estimation
uncertainty
Akun
penyisihan
ditelaah
untuk
mencerminkan penilaian yang akurat di dalam
catatan keuangan. Nilai tercatat persediaan
di
dalam
laporan
posisi
keuangan
konsolidasian diungkapkan di Catatan 6
laporan keuangan konsolidasian.
Manajemen
berpendapat
bahwa
tidak
terdapat
penyisihan
keusangan
pada
persediaan yang harus diakui pada tanggal 31
Maret 2015 dan 31 Desember 2014.
Ekshibit E/35
Exhibit E/35
b. Key
sources
(Continued)
of
estimation
uncertainty
v. Manfaat pensiun
the
v. Post-employment benefits
Ekshibit E/36
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
4. KAS DAN BANK
Exhibit E/36
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
4. CASH ON HAND AND IN BANKS
2015
2014
Kas
Cash on Hand
Rupiah
Dolar AS
110,489,401
25,710,378
434,191,647
31,608,548
Jumlah Kas
136,199,779
465,800,195
Rupiah
US Dollar
Total Cash on Hand
Bank
Cash in banks
Pihak ketiga
Third parties
2,257,783,246
542,385,123
581,383,966
- Rupiah
2,132,529,737
447,784,718
447,784,718
Jumlah
703,901,550
544,377,765
Rupiah -
35,788,179
189,689,225
180,778,083
180,757,838
Rupiah -
25,953,886
26,298,160
4,580,190,711
6,360,604,655
4,716,390,490
6,826,404,850
US$
Pada akun kas dan bank tidak ada unsur dengan pihak
pihak berelasi.
Total
Ekshibit E/37
Exhibit E/37
5. PIUTANG USAHA
5. TRADE RECEIVABLES
2015
2014
Pihak ketiga
Third parties
Dolar AS
US D ollar
Seafod M S (Gourmet)
6,671,592,525
Amacore BV
3,154,762,137
3,379,291,790
Amacore BV
1,607,216,579
2,847,806,226
Seafod MS (Gourmet)
2,656,347,161
2,478,832,491
2,631,308,800
1,814,894,462
2,472,323,237
Ocean Leader
1,634,958,715
2,264,080,000
Ocean Leader
Delinova BV
1,104,115,452
1,795,256,208
Delinova BV
Strzelecki
1,363,952,700
Strzelecki
1,338,842,560
1,946,217,523
1,299,918,795
Fuji
Fuji
Seahawk
1,237,966,600
Seahawk
1,323,845,662
1,219,182,200
Interfood
M . F Deniz
1,209,665,600
M. F Deniz
Shieldfood
1,197,972,000
Shieldfood
1,051,374,240
1,097,728,987
Sea Blue
Iakovos Photiades
1,038,796,726
Iakovos Photiades
Landauer Limited
4,710,900,480
927,392,297
Landauer Limited
8,069,637,205
1,842,645,888
1,171,594,874
Piranha
1,950,144,032
Piranha
Rassu Seafood GM BH
2,415,777,424
M AG
2,482,245,452
MAG
891,517,592
Modelo Continente
Interfood
Sea Blue
M odelo Continente
M arr Spa
Lain-lain (di bawah Rp 600 juta)
611,389,152
Marr Spa
6,190,870,035
2,491,639,944
2,889,730,414
2,889,730,414
Lain-lain
461,924,584
199,104,004
Others
Jumlah
49,804,594,393
42,229,898,774
Rupiah
Pasific M arine Resources
Rupiah
Total
Allowance for impairment losses
422,572,138)
of trade receivables
49,804,594,393
41,807,326,636
933,625,117
933,625,117
50,738,219,510
42,740,951,753
Total
Ekshibit E/38
Exhibit E/38
2015
2014
Jatuh tempo:
Kurang dari 3 bulan
3 - 6 bulan
Lebih dari 6 bulan
Jumlah
Overdue:
46,630,298,367
39,141,064,327
224,063,280
3,883,857,863
60,502,334
3,961,957,230
50,738,219,510
43,163,523,891
422,572,138)
50,738,219,510
42,740,951,753
Saldo awal
(Catatan 24)
of trade receivables
Total
2015
2014
422,572,138
199,722,770
Total
Allowance for impairment losses
3 - 6 months
Beginning balance
Additions during the year
(422,572,138.00)
-
Jumlah
422,572,138
199,722,780)
422,572,128
(Note 24)
Written off
Total
2015
2014
Barang jadi
56,685,727,772
62,912,743,934
Bahan baku
3,898,736,178
1,244,560,303
Raw materials
Bahan pembantu
1,658,920,212
1,874,421,165
Factory supplies
2,685,802,423
7,061,189,099
Goods in transit
64,929,186,585
73,092,914,501
Total
Jumlah
Finished goods
Ekshibit E/39
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
6. PERSEDIAAN (Lanjutan)
Exhibit E/39
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
6. INVENTORIES (Continued)
7. UANG MUKA
7. ADVANCE PAYMENTS
2015
2014
Rupiah
Pihak ketiga
Pembelian bahan baku
2,955,935,208
5,609,269,811
Rupiah
Third parties
Purchases of raw materials
Pihak berelasi
PT M itra Timur Nusantara (Catatan 8)
1,350,000,000
1,350,000,000
Related party
PT Mitra Timur Nusantara (Note 8)
Jumlah
4,305,935,208
6,959,269,811
Total
Andi Sutjiamidjaja
PT Sentra Boga Handal
Direksi Perusahaan
Herman Sutjiamidjaja
Hendra Sutjiamidjaja
Komisaris Independen
Independent Commissioner
Ekshibit E/40
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
8. SALDO DAN
(Lanjutan)
TRANSAKSI
PIHAK-PIHAK
Exhibit E/40
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
BERELASI
2015
2014
3,000,000,000
2015
2014
8,161,200,000
6,346,172,563
8,161,200,000
6,346,172,563
3,500,000,000
1,399,924,000
1,403,098,415
1,300,000,000
3,500,000,000
1,399,924,000
1,507,098,415
1,300,000,000
22,110,394,978
22,214,394,978
Jumlah
Irwan Sutjiamidjaja
Ekshibit E/41
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
9. ASET TETAP
Exhibit E/41
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
9. PROPERTY, PLANT AND EQUIPMENT
2015
2015
Saldo awal/
Saldo akhir/
Beginning
Tambahan/
Pengurangan
Reklasifikasi/
Revaluasi/
Ending
balance
Additions
Deductions
Reclassifications
Revaluation
balance
Biaya perolehan
Cost
Pemilikan langsung
Hak atas tanah
Direct ownership
70,473,200,000
70,473,200,000
Bangunan dan
prasarana
Mesin dan peralatan
Kapal
40,169,312,496
135,742,431,328
24,298,977,567
278,157,720
-
40,169,312,496
136,020,589,048
24,298,977,567
Perabot dan
peralatan kantor
3,573,289,301
6,900,000
6,745,029,200
3,336,971,833
192,000,000
421,873,800
136,170,489
-
284,339,211,725
898,931,521
136,170,489
3,580,189,302
6,800,858,711
3,758,845,633
-
Kapal
peralatan kantor
Nilai buku
Direct ownership
493,940,952
19,972,144,419
109,992,386,080
1,217,574,036
111,209,960,116
16,327,137,760
427,240,093
16,754,377,853
2,937,525,073
5,224,164,255
40,240,051
76,943,818
122,670,489
2,977,765,124
5,178,437,584
153,959,416,635
2,255,938,950
122,670,489
156,092,685,096
130,379,795,090
129,009,287,662
Beginning
Tambahan/
Pengurangan
Reklasifikasi/
Revaluasi/
Ending
balance
Additions
Deductions
Reclassifications
Revaluation
balance
Cost
Pemilikan langsung
Direct ownership
65,340,080,000
5,133,120,000
70,473,200,000
Bangunan dan
Kapal
Land
Building and
39,221,197,335
948,115,161
40,169,312,496
133,342,621,733
1,567,544,595
832,265,000
135,742,431,328
24,298,977,567
24,298,977,567
Perabot dan
improvements
Machinery and equipment
Vessels
Furniture and
peralatan kantor
3,029,777,253
500,714,048
Alat pengangkutan
6,284,229,200
-
460,800,000
5,160,149,994
( 1,823,178,161)
271,516,883,088
7,689,208,637
Book value
Saldo akhir/
Biaya perolehan
prasarana
fixtures
Transport equipment
2014
Saldo awal/
Vessels
Furniture and
2014
Construction in progress
19,478,203,467
Perabot dan
Alat pengangkutan
fixture
Transport equipment
Accumulated
depreciation
Pemilikan langsung
Mesin dan peralatan
Vessels
285,101,972,758
Akumulasi penyusutan
Bangunan dan Prasarana
improvements
Machinery and equipment
Furniture and
Alat pengangkutan
Aset dalam penyelesaian
Land
Building and
42,798,000
3,573,289,301
6,745,029,200
3,336,971,833
5,133,120,000
fixture
Transport equipment
Construction in progress
284,339,211,725
Accumulated
Akumulasi penyusutan
depreciation
Pemilikan langsung
Bangunan dan Prasarana
Mesin dan peralatan
Kapal
Direct ownership
17,575,936,495
1,902,266,972
19,478,203,467
105,062,365,787
4,930,020,293
109,992,386,080
14,618,177,389
1,708,960,371
16,327,137,760
Perabot dan
peralatan kantor
2,813,765,538
123,759,535
2,937,525,073
Alat pengangkutan
4,966,932,865
257,231,390
5,224,164,255
145,037,178,074
8,922,238,561
153,959,416,635
Nilai buku
Vessels
Furniture and
126,479,705,014
130,379,795,090
fixtures
Transport equipment
Book value
Ekshibit E/42
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
9. ASET TETAP (Lanjutan)
Exhibit E/42
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
9. PROPERTY, PLANT AND EQUIPMENT (Continued)
2014
4,636,983,670
1,256,308,255
4,285,254,891
2,255,938,950
8,922,238,561
(Note 22)
Total
Prosedur
identifikasi
pendekatan
data
yang
digunakan oleh Penilai Independen pada tanggal
31 Desember 2014 dan 2013 adalah sebagai berikut:
c. Select an equivalent
conducted the analysis.
comparison
unit
and
Ekshibit E/43
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
9. ASET TETAP (Lanjutan)
Exhibit E/43
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
9. PROPERTY, PLANT AND EQUIPMENT (Continued)
2014
2,118,101,451
2,118,101,451
300,000,000
20,000,000
300,000,000
20,000,000
Investment
2,438,101,451
2,438,101,451
Total
Others
Ekshibit E/44
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
11. UTANG BANK
Exhibit E/44
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
11. BANK LOANS
2015
2014
Pihak ketiga
Third parties
31,113,684,000
38,801,852,326
45,972,900,000
178,089,775
178,089,775
Rupiah
71,590,503,701
77,264,673,775
32,610,561,600
31,113,684,000
Rupiah
18,926,852,326
25,722,900,000
Rupiah
14,785,612
14,785,612
51,552,199,538
56,851,369,612
Current maturities
20,038,304,163
20,413,304,163
Long-term portion
Ekshibit E/45
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
11. UTANG BANK (Lanjutan)
Exhibit E/45
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
11. BANK LOANS (Continued)
Restrukturisasi
Restructuring
Tahun
Angsuran / Installments
Rupiah
Years
2010
2011
2012
2013
2014
2015
150.000.000
750.000.000
1.350.000.000
1.800.000.000
1.950.000.000
1.900.000.000
2010
2011
2012
2013
2014
2015
Jumlah
7.900.000.000
Total
Ekshibit E/46
Exhibit E/46
Restrukturisasi (Lanjutan)
Restructuring (Continued)
Tahun
Angsuran /
Installments
US$
2010
2011
2012
2013
2014
2015
8.700
34.800
34.800
34.800
34.800
27.100
Jumlah
175.000
Years
2010
2011
2012
2013
2014
2015
Total
Ekshibit E/47
Exhibit E/47
2015
2014
Pihak ketiga
Third parties
Rupiah
Atie
Rupiah
3,760,571,363
3,105,001,200
Atie
1,279,628,400
CV 46
533,803,000
CV 46
Nelayan Kendari
302,693,599
228,863,637
Nelayan Kendari
Awindo
523,126,256
Awindo
PT Alam Jaya
598,801,613
PT Alam Jaya
1,413,794,090
Boy
1,183,256,726
Boy
1,819,432,186
Aho/Selfi
340,770,000
Aho/Selfi
M uhadi
213,542,100
237,725,600
175,911,300
10,393,713,533
5,323,207,537
Dolar AS
Muhadi
Others (below Rp 100 million)
US D ollar
2,518,135,154
Atie
1,418,313,012
Atie
BM I
715,013,880
BMI
Awindo
647,703,777
Awindo
YL Fishing
534,507,568
571,968,808
YL Fishing
Seachamp
445,790,759
Seachamp
615,602,200
-
18,834,160
11,543,823,301
11,658,967,086
Group Resources
Lain-lain (di bawah 100 juta)
Jumlah
2015
Group Resources
Total
2014
9,449,281,080
11,653,244,686
2,094,542,221
5,722,400
Over 6 months
11,543,823,301
11,658,967,086
Ekshibit E/48
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
13. UTANG LAIN-LAIN JANGKA PENDEK
Exhibit E/48
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
13. OTHER SHORT-TERM PAYABLES
2015
2014
Pihak ketiga
Third parties
Rupiah
Rupiah
Usman
2.400.000.000
1.559.788.018
Adi
1.000.000.000
1.000.000.000
Adi
Hadi
1.000.000.000
1.000.000.000
Hadi
Yulia
153.801.578
800.500.000
Yulia
559.167.200
659.973.200
Usman
1.754.000.000
356.000.000
390.174.290
334.612.530
PT Wijaya Optimal
237.040.940
327.557.480
PT Wijaya Optimal
241.938.040
314.910.950
125.431.350
151.119.150
852.294.488
1.763.214.855
8.864.967.036
8.116.557.033
Dolar AS
PT TM G Cipta Sindo Selaras
PT Trio Eagle Logistic
Lain-lain (di bawah Rp 100 juta)
Jumlah
Pihak berelasi (Catatan 8)
Jumlah
US D ollar
4.313.729.800
3.192.726.000
575.362.400
169.461.415
890.082.000
246.815.944
13.923.520.651
12.446.180.977
Total
3.000.000.000
3.000.000.000
16.923.520.651
15.446.180.977
Total
Ekshibit E/49
Exhibit E/49
2015
Tingkat diskonto per tahun
Tingkat kenaikan gaji per tahun
Tingkat kematian
Tingkat cacat
Tingkat pengunduran diri
per tahun
2014
8.10%
8.10%
8.00%
8.00%
TMI 2011
TMI 2011
1% dari mortalita/
1% dari mortalita/
1% from mortality rate 1% from mortality rate
50% di usia 20 tahun
50% di usia 20 tahun
menurun hingga 0%
menurun hingga 0%
di usia 55 tahun/
di usia 55 tahun/
50% at age 20 decreased 50% at age 20 decreased
to 0% at age 55 years
to 0% at age 55 years
Resignation rate
2015
Saldo awal
Discount rate
Salary increment rate
Mortality rate
Disability rate
2014
1,953,089,785
225,000,000
1,317,212,704
635,877,081
Saldo akhir
2,178,089,785
1,953,089,785
Ending balance
2015
Nilai kini liabilitas
Rugi aktuarial yang belum diakui
Saldo akhir
2,602,817,293
424,727,508)
2,178,089,785
Beginning balance
2014
2,334,886,301
381,796,516)
1,953,089,785
Ekshibit E/50
Exhibit E/50
1,784,707,596
Beginning balance
507,365,226
455,151,713
175,064,818
69,094,533)
2014
1,989,481,782
2,602,817,293
Saldo akhir
157,054,268
62,027,276)
2,334,886,301
Juml ah
Interest expense
Actuarial gain (losses)
Ending balance
180,450,000
455,151,713
31,320,000
157,054,268
Interest expenses
OBLIGATION
2014
Saldo awal
BENEFITS
Amortization of recognized
13,230,000
23,671,100
225,000,000
635,877,081
actuarial losses
Total
2015
2014
363,656,727
145,000,000
Professional fee
Pengangkutan
194,353,000
130,677,250
Insurance
279,900,000
110,000,000
769,955,970
16,178,755
149,727,891
2,707,509
1,757,593,588
404,563,514
Total
Jumlah
Ekshibit E/51
Exhibit E/51
Pemegang saham
K Energy Ltd
Winapex Ltd
PT Dharma Mulia Andhika
Irwan Sutjiamidjaja
(Komisaris Utama)
Masyarakat (pemilikan
di bawah 5%)
Jumlah
Jumlah saham
ditempatkan
Persentase
dan disetor
kepemilikan/
penuh/
Percentage
Number of share
of
issued and fully
ownership
paid-in
%
Jumlah/
Amount
Rp
Shareholders
550.545.750
486.007.000
338.400.000
29,64
26,17
18,22
55.054.575.000
48.600.700.000
33.840.000.000
1.600.000
0,09
160.000.000
K Energy Ltd
Winapex Ltd
PT Dharma Mulia Andhika
Irwan Sutjiamidjaja
(President Commissioner)
480.582.750
25,88
48.058.275.000
1.857.135.500
100,00
185.713.550.000
Total
The Company has listed all of its issued and fully paid
shares and warrants series I in the Indonesia Stock
Exchanges.
The Company has listed all of its issued and fully paid
shares and warrants series I in the Indonesia Stock
Exchanges.
Ekshibit E/52
Exhibit E/52
2015
Agio saham
Biaya emisi saham
2014
18,115,713,173
(
5,851,849,167)
Jumlah Bersih
Modal disetor lainya
Ju mlah
18,115,713,173
(
5,851,849,167)
12,263,864,006
12,263,864,006
Total - Net
6,169,706,827
6,169,706,827
18,433,570,833
18,433,570,833
Total
2015
2014
Saldo awal
67,654,137,701
62,521,017,701
5,133,120,000
5,133,120,000
72,787,257,701
67,654,137,701
Beginning balance
2014
D eferred tax on
16,913,534,425)
15,630,254,425)
Beginning balance
Additional deferred tax on
Ending balance
2015
Saldo awal
16,913,534,425)
1,283,280,000)
16,913,534,425)
Ekshibit E/53
Exhibit E/53
2015
2014
Ekspor
Export
Dolar AS
Us D ollar
Tu n a
54,501,238,394
40,075,679,334
Fillet
46,312,535,285
40,521,792,897
Octopus
28,368,575,432
16,382,738,170
Octopus
1,335,350,383
2,164,023,895
Cuttle Fish
956,787,789
1,006,005,682
Others
131,474,487,283
100,150,239,978
Cuttle Fish
Lain-lain
Tun a
Fillet
Lokal
Local
Rupiah
Rupiah
Fillet
2,307,243,880
2,102,296,798
Fillet
Kepala
2,711,833,400
2,237,915,549
Fish head
Whole
44,133,400
135,618,750
Whole
5,063,210,680
4,475,831,097
136,537,697,963
104,626,071,075
Jumlah Penjualan
Total Sales
31 Maret 2014
36.396.554.097
17.140.844.142
3.352.854.524
3.203.229.173
Direct labor
12.210.938.301
6.829.015.228
51.960.346.922
27.173.088.543
58.848.508.805
65.474.840.252
110.808.855.727
92.647.928.795
73.092.914.501
58.314.157.592
Awal tahun
Akhir tahun
Jumlah Beban Pokok Penjualan
64.929.186.585)
118.972.583.643
59.176.783.537)
91.785.302.850
At beginning of year
At end of year
Total Cost of Goods Sold
Ekshibit E/54
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
20. BEBAN POKOK PENJUALAN (Lanjutan)
Exhibit E/54
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
20. COST OF GOODS SOLD (Continued)
31 Maret 2015
31 Maret 2014
6.067.039.006
3.283.057.814
2.616.357.819
1.317.923.886
Electricity
Penyusutan (Catatan 9)
999.630.695
1.213.259.088
Depreciation (Note 9)
818.572.473
305.383.449
Alat perlengkapan
768.305.602
235.873.699
Supplies
Pencadangan THR
344.700.000
136.200.000
Holiday allowance
Air & Es
266.326.510
164.850.460
Lain-lain
330.006.196
172.466.832
Others
12.210.938.301
6.829.015.228
(Note 20)
31 Maret 2015
31 Maret 2014
Beban Penjualan
Selling Expenses
Pengangkutan
5,898,059,242
4,502,479,188
Freight-out
Sertifikasi kesehatan
1,227,352,784
692,767,066
Health certification
Pemasaran
97,375,213
42,648,806
Marketing
Asuransi
65,977,568
18,910,800
Insurance
Perjalanan
71,850,000
4,486,731
Travel
Jamuan
1,976,300
8,981,289
Entertainment
Lain-lain
7,285,500
6,850,569
7,369,876,607
5,277,124,449
Others
Total Selling Expenses
(Carried forward)
Ekshibit E/55
Exhibit E/55
31 Maret 2014
Beban Penjualan
(Pindahan)
Beban Umum dan administrasi
Penyusutan (Catatan 9)
Gaji, upah dan pesangon
Beban manfaat karyawan (Catatan 14)
Kerugian penurunan nilai piutang usaha
(Catatan 5)
Jasa profesional
Pajak Bumi dan Bangunan
Perjalanan dan transportasi
Sewa
Peralatan kantor
Asuransi
Lain-lain
Selling Expenses
7,369,876,607
5,277,124,449
1,256,346,588
996,532,609
1,151,086,600
225,000,000
769,155,271
225,000,000
(Brought forward)
General and Administrative expenses
Depreciation (Note 9)
130,225,636
87,612,100
39,204,545
37,319,700
Professional fees
Land and building tax
Travel and transportation
43,785,624
48,130,154
64,271,479
82,114,723
43,785,624
42,629,792
24,580,635
149,440,694
Rent
Office equipment
Insurance
Others
Total General and Administration
3,088,572,904
2,327,648,870
10,458,449,511
7,604,773,319
Expenses
Total Operating Expenses
1,509,020,806
0
1,173,353,094
540,351,337
1,509,020,806
1,713,704,431
a. Prepaid taxes
31 Maret 2015
31 Maret 2014
2015
385,544,039
2015
2014
1,665,303,314
1,449,396,084
2014
83,124,000
524,106,501
205,821,501
2,658,077,854
1,655,217,585
Ekshibit E/56
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
24. PAJAK PENGHASILAN (Lanjutan)
Exhibit E/56
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
24. INCOME TAX (Continued)
b. Utang Pajak
b. Taxes Payable
31 Maret 2015
Pajak Penghasilan
Pasal 21
31 Maret 2014
Pasal 23
45,180,370
2,440,000
20,935,962
3,697,191
Jumlah
47,620,370
24,633,153
Income Taxes:
Article 21
Article 23
Total
Ekshibit E/57
Exhibit E/57
c. Pajak Kini
c. Current Tax
31 Maret 2015
Laba sebelum manfaat pajak penghasilan
sesuai laporan laba rugi konsolidasian
Beda tetap:
Beban yang tidak dapat dikurangkan
Denda pajak
Penghasilan bunga yang pajaknya
bersifat final
31 Maret 2014
5,039,143,387
3,110,176,998
4,305,300
4,855,381
63,013,684
29,282,909
4,553,707)
Permanent differences:
Non-deductible expense
Tax penalty
Interest income subjected
to final tax
225,000,000
361,304,337
(9,832,339)
134,749,211
(540,351,337)
225,000,000
323,499,632
32,582,755
Temporary differences:
Correction of accrued expense
related parties
Employee benefit expense
Depreciation
profit on sales of fix assets
Amortization
715,968,639
128,473,936
5,755,112,026
3,238,650,934
14,191,380,138
14,191,380,138
14,631,097,826
14,631,097,826
9,664,535,447
9,664,535,447
(4,413,251)
Beda temporer:
Koreksi atas beban bunga utang afiliasi
Beban manfaat karyawan
Penyusutan
Laba atas penjualan aset tetap
Amortisasi
Jumlah
Taksiran laba fiskal tahun berjalan
549,937,470)
5,205,174,556
(
(
(
549,937,470)
97,068,967,553)
55,893,240,678)
Total
31 Maret 2015
31 Maret 2014
83,124,000
205,821,501
83,124,000
205,821,501
Ekshibit E/58
Exhibit E/58
31 Maret 2015
Taksiran laba fiskal
31 Maret 2014
5,755,112,025
3,238,650,934
Current tax
Rugi fiskal
1,438,778,006)
(312,162,733)
Fiscal loss
(135,087,834)
56,250,000
56,250,000
Penyusutan
90,326,084
80,874,908
Depreciation
(2,458,085)
33,687,303
8,145,689
1,260,972,704)
2014
Dikreditkan ke
laporan laba
konsolidasian/
Credited to
consolidated
statements of
income
137,483,368
(1,438,778,006)
Amortization
(301,979,970)
Dibebankan ke
pendapatan
komprehensif
lainnya/
Charged to
the other
comprehensive
income
2015
Rugi fiskal
(1,301,294,638)
Fiscal loss
Correction of interest expense
utang afiliasi
1,990,678,951
(4,398,176)
1,986,280,775
Cadangan kerugian
230,874,749
230,874,749
(2,458,085)
losses of receivable
(2,458,085)
Liabilitas imbalan
Post-employment benefit
488,272,445
pasca-kerja
2,847,309,513
Jum la h
56,250,000
( 1,384,986,091)
544,522,445
4,398,176)
1,457,925,246
obligation
Total
Deferred tax liabilities
( 16,913,534,425)
(
(
1,256,582,322)
606,919,598)
90,326,084
33,687,303
Jum la h
( 18,777,036,345)
124,013,387
( 16,913,534,425)
(
(
-
1,166,256,238)
573,232,295)
( 18,653,022,958)
( 15,929,726,832)
( 1,260,972,704)
4,398,176)
( 17,195,097,712)
net
Deferred tax liabilities
entitas anak
4,399,176)
Jumlah
( 15,934,126,008)
( 1,260,972,704)
(4,398,176)
4,399,176)
( 17,199,496,888)
of subsidiary
Total
Ekshibit E/59
Exhibit E/59
tangguhan
Dikreditkan
(dibebankan) ke
Dibebankan ke
pendapatan
konsolidasian/
komprehensif
2013
Credited
lainnya/
(charged) to
Charged to
consolidated
the other
statements of
comprehensive
income
income
2014
Rugi fiskal
4,831,414,793
(312,162,733)
4,519,252,060
Fiscal loss
Correction of interest expense
utang afiliasi
1,433,268,308
135,087,834)
1,298,180,474
125,231,715
Cadangan kerugian
125,231,715
Liabilitas imbalan
losses of receivable
Post-employment benefit
329,303,175
pasca-kerja
6,719,217,991
Jum la h
56,250,000
385,553,175
391,000,567)
6,328,217,424
obligation
Total
Deferred tax liabilities
( 15,630,254,425)
( 15,630,254,425)
Aset tetap
Sewa dibayar di muka
( 1,373,430,088)
(
639,502,353)
80,874,908
8,145,689
Jum la h
( 17,643,186,866)
89,020,597
301,979,970)
( 1,292,555,180)
(
631,356,664)
equipment
( 17,554,166,269)
Total
( 11,225,948,845)
Prepaid rent
net
Deferred tax liabilities
entitas anak
4,399,176)
Jumlah
( 10,928,368,051)
301,979,970)
4,399,176)
( 11,230,348,021)
of subsidiary
Total
Ekshibit E/60
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
24. PAJAK PENGHASILAN (Lanjutan)
Exhibit E/60
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
24. INCOME TAX (Continued)
e. Tax Assessments
On
29
January
2013,
the
Company
received several Tax Underpayment Assessment
Letter (SKPKB) for Value Added Tax fiscal
year
2011
through
letter
No.
00008/
207/11/054/13, No. 00013/107/11/054/13 and
No. 00014/107/11/054/13,
amounting
to
Rp 58,145,270, Rp 1,700,000 and Rp 36,051,476
respectively. On the same date, the Company also
received
Tax
Overpayment
Assessment
Letter (SKPLB) for Value Added Tax fiscal year
2011 through letter No. 00005/407/11/054/13
amounting to Rp 590,962,790.
2,808,197,027
1,857,135,500
1,857,135,500
2.03
1.51
Ekshibit E/61
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/61
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
31 Maret 2015
AS$
31 Maret 2014
Rp
AS$
Rp
Aset
Kas
Bank
Assets
1,965
25,710,378
1,240
14,143,013
206,767
2,705,331,237
440,877
5,027,766,668
Cash on hand
Cash in banks
Trade receivables
3,550,250
46,451,473,093
3,907,107
44,556,646,479
export
Jumlah
3,758,982
49,182,514,708
4,349,224
49,598,556,160
Total
Utang bank
2,492,400
32,610,561,600
2,527,200
28,820,188,800
Bank loans
Utang usaha
Utang lain-lain - jangka pendek
87,902
1,068,594
1,150,109,768
13,981,485,322
170,019
441,612
1,938,895,619
5,036,151,129
Jumlah
3,648,896
47,742,156,690
3,138,831
35,795,235,548
Total
110,086
1,440,358,018
1,210,393
13,803,320,612
Liabilitas
Liabilities
12,922
Trade payables
13,084
2014
12,440
US$
Ekshibit E/62
Exhibit E/62
31 MARET 2015
31 MARCH 2015
Jakarta/
Kendari/
Lain-lain
Eliminasi/
Jumlah/
Jakarta
Kendari
Others
Elimination
Total
Penjualan
Eksternal
Sales
136,537,697,963
-
Antar segmen
136,537,697,963
136,537,697,963
20,825,612,943
24,333,780,511
45,159,393,454)
20,825,612,943
24,333,780,511
45,159,393,454)
136,537,697,963
31 Maret 2015
Hasil
Hasil segmen
Beban yang tidak
dapat dialokasikan
Laba dari usaha
Beban lain-lain
Laba sebelum pajak
Beban pajak penghasilan
External
Inter -segment
31 March 2015
Jakarta/
Jakarta
Kendari/
Kendari
Eliminasi/
Elimination
Jumlah/
Total
7,106,684,809
7,106,684,809
( 2,067,521,423)
Income
Segment income
Unallocated
Expenses
5,039,163,386
Other charges
5,039,163,386
( 1,260,972,704)
3,778,190,683
3,778,190,683
-
Jumlah
3,778,190,683
Total
Ekshibit E/63
Exhibit E/63
Segmen Usaha
Business Segments
31 Maret 2015
Jakarta/
Kendari/
Eliminasi/
Jumlah/
Jakarta
Kendari
Elimination
Total
31 March 2015
Aset
Assets
Aset segmen
316,809,599,342
33,981,306,445
86,840,543,970)
263,950,361,817
Segment assets
4,246,942,745
Unallocated assets
dapat dialokasikan
268,197,304,562
Liabilitas
Liabilities
Liabilitas segmen
30,692,051,721
89,896,243,315
86,840,543,970)
33,747,751,066
Segment liabilities
Unallocated
-
dapat dialokasikan
113,120,519,689
liabilities
146,868,270,755
Informasi segmen
Others segment
Lainnya
information
Pengeluaran modal
885,431,520
885,431,520
Capital expenditures
2,255,977,283
136,537,697,963
Sales
60,584,463,950
Segment assets
207,612,840,612
Unallocated assets
Penyusutan dan
Depreciation and
amortisasi
1,256,346,588
999,630,695
amortization
Segmen Bisnis
Business Segments
Penjualan
136,537,697,963
Aset
Assets
Aset segmen
60,244,693,548
339,770,402
268,197,304,562
Penjualan
Amerika
(kurang
Serikat/
dari 10%)/
United Stated
Eropa/
Jepang/
Others (each
Jumlah/
of America
Europe
Japan
below 10%)
Total
64,059,651,438
28,359,637,944
10,140,098,945
33,978,309,636
136,537,697,963
Sales
Ekshibit E/64
Exhibit E/64
31 MARET 2014
31 MARCH 2014
Jakarta/
Kendari/
Eliminasi/
Jumlah/
Jakarta
Kendari
Elimination
Total
Penjualan
Eksternal
Antar segmen
Sales
104,626,071,075
-
15,973,802,541
104,626,071,075
15,973,802,541
(15,973,802,541)
104,626,071,075
-
15,973,802,541)
104,626,071,075
31 Maret 2014
Hasil
Hasil segmen
Beban yang tidak
dapat dialokasikan
Jakarta/
Jakarta
Kendari/
Kendari
Eliminasi/
Elimination
Jumlah/
Total
12,840,768,225
12,840,768,225
( 7,604,773,319)
5,235,994,906
Beban lain-lain
( 2,125,817,908)
Inter-segment
31 March 2014
External
3,110,176,998
(301,979,971)
Income
Segment income
Unallocated
Expenses
Income from operations
Other charges
Income before tax
Benefit income tax
2,808,197,027
2,808,197,027
-
Jumlah
2,808,197,027
Total
Ekshibit E/65
Exhibit E/65
Segmen Usaha
Business Segments
31 Maret 2014
Jakarta/
Kendari/
Eliminasi/
Jumlah/
Jakarta
Kendari
Elimination
Total
31March 2014
Aset
Assets
Aset segmen
281,246,194,018
38,854,460,310
71,327,923,086)
248,772,731,242
Segment assets
2,707,566,996
Unallocated assets
dapat dialokasikan
251,480,298,238
Liabilitas
Liabilities
Liabilitas segmen
109,590,314,678
79,263,389,854
71,327,923,086)
117,525,781,446
Segment liabilities
Unallocated
-
dapat dialokasikan
27,013,578,235
liabilities
144,539,359,681
Informasi segmen
Others segment
Lainnya
information
Pengeluaran modal
1,826,293,071
1,826,293,071
2,209,791,697
104,626,071,075
Capital expenditures
Penyusutan dan
Depreciation and
amortisasi
996,532,609
1,213,259,088
amortization
Segmen Bisnis
Business Segments
Penjualan
104,626,071,075
Sales
Aset
Assets
Aset segmen
60,176,653,894
60,176,653,894
Segment assets
191,303,644,344
Unallocated assets
251,480,298,238
Geographical
customers:
Segments
based
on
location
of
Lain-lain
Penjualan
Amerika
(kurang
Serikat/
dari 10%)/
United Stated
Eropa/
Jepang/
Others (each
Jumlah/
of America
Europe
Japan
below 10%)
Total
43,671,162,280
30,867,049,191
10,094,670,535
19,993,189,070
104,626,071,075
Sales
Ekshibit E/66
Exhibit E/66
Risiko pasar
Risiko kredit
Risiko likuiditas
Market risk
Credit risk
Liquidity risk
Aset Keuangan
Financial Assets
Nilai wajar melalui
Pinjaman dan
Tersedia untuk
laba rugi/
piutang/
dijual/
Loans and
Available for
profit or loss
receivables
sale
31 Maret 2015
31 march 2015
4,716,390,490
Piutang usaha
50,738,219,510
Trade receivables
Piutang lain-lain
7,666,906,455
Other receivables
178,089,775
Jumlah
63,299,606,230
Total
Ekshibit E/67
Exhibit E/67
Pinjaman dan
Tersedia untuk
laba rugi/
piutang/
dijual/
Loans and
Available for
profit or loss
receivables
sale
31 Maret 2014
31 March 2014
7,126,174,710
Piutang usaha
44,565,088,287
Trade receivables
Piutang lain-lain
114,432,148
Other receivables
1,146,910,013
Jumlah
52,952,605,158
Total
Liabilitas Keuangan
Financial Liabilities
Liabilitas keuangan
pada nilai wajar
Liabilitas keuangan
Financial liabilities
yang diamortisasi/
Financial liabilities
profit or loss
at amortized cost
31 Maret 2015
31 March 2015
Utang usaha
11,543,823,301
Trade payables
18,192,697,229
1,757,593,588
Accrued expenses
22,110,394,978
71,590,503,701
Utang bank
Jumlah
125,195,012,797
Total
Bank loans
Liabilitas keuangan
pada nilai wajar
Liabilitas keuangan
Financial liabilities
yang diamortisasi/
Financial liabilities
profit or loss
at amortized cost
31 Maret 2014
31 March 2014
Utang usaha
19,075,943,840
Trade payables
13,370,766,036
1,310,169,369
Accrued expenses
21,365,650,650
76,619,636,907
Utang bank
Jumlah
131,742,166,802
Total
Bank loans
Ekshibit E/68
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
28. MANAJEMEN RISIKO KEUANGAN (Lanjutan)
Exhibit E/68
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
28. FINANCIAL RISK MANAGEMENT (Continued)
a. Risiko pasar
a. Market risk
Ekshibit E/69
Exhibit E/69
The Companys
follows:
31 Maret 2015
Jumlah/
Suku bunga/
Amount
Interest rate
Utang jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Rupiah
Utang bank
Dolar AS
Utang bank
Jumlah
20,038,304,163
20,038,304,163
b. Risiko kredit
11%
-
long-term
liabilities
are
as
31 Maret 2014
Jumlah/
Suku bunga/
Amount
Interest rate
2,048,398,107
309,048,400
8,35%
-
2,357,446,507
Total
b. Credit risk
Ekshibit E/70
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
28. MANAJEMEN RISIKO KEUANGAN (Lanjutan)
Exhibit E/70
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
28. FINANCIAL RISK MANAGEMENT (Continued)
2015
Kas dan bank
4,716,390,490
2014
7,126,174,710
Piutang usaha
sebesar Rp 0 dan
impairment losses of Rp 0
and Rp 422,572,138 as of
49,804,594,393
44,565,088,287
7,666,906,455
178,089,775
114,432,148
1,146,910,013
62,365,981,113
52,952,605,158
Total
c. Risiko likuiditas
c. Liquidity risk
Ekshibit E/71
Exhibit E/71
2015
Aset
Kas dan bank
Piutang usaha
Piutang lain-lain
Piutang pihak berelasi
4,716,390,490
49,804,594,393
7,666,906,455
1,111,714,892
4,716,390,490
49,804,594,393
7,666,906,455
1,111,714,892
Assets
Cash on hand and in banks
Trade receivables
Other receivables
Due from related party
Jumlah aset
63,299,606,230
63,299,606,230
Total assets
Liabilitas
Utang bank
Utang usaha
Utang lain-lain jangka pendek
Biaya masih harus dibayar
Utang lain-lain jangka panjang
51,552,199,538
11,543,823,301
18,192,697,229
1,757,593,588
-
20,038,304,163
22,110,394,978
71,590,503,701
11,543,823,301
18,192,697,229
1,757,593,588
22,110,394,978
Liabilities
Bank loans
Trade payables
Other short-term payables
Accrued expenses
Other long-term payables
Jumlah liabilitas
83,046,313,656
42,148,699,141
125,195,012,797
Total liabilities
2015
( 42,148,699,141)
2015
Jumlah/
Total
Ekshibit E/72
Exhibit E/72
2014
2014
2014
Jumlah/
Total
Aset
Kas dan bank
Piutang usaha
Piutang lain-lain
Piutang pihak berelasi
7,126,174,710
44,565,088,287
114,432,148
1,146,910,013
7,126,174,710
44,565,088,287
114,432,148
1,146,910,013
Assets
Cash on hand and in banks
Trade receivables
Other receivables
Due from related party
Jumlah aset
52,952,605,158
52,952,605,158
Total assets
Liabilitas
Utang bank
Utang usaha
Utang lain-lain jangka pendek
Biaya masih harus dibayar
Utang lain-lain jangka panjang
74,262,190,400
19,075,943,840
13,370,766,036
1,310,169,369
-
2,357,446,507
21,365,650,650
76,619,636,907
19,075,943,840
13,370,766,036
1,310,169,369
21,365,650,650
Liabilities
Bank loans
Trade payables
Other short-term payables
Accrued expenses
Other long-term payables
108,019,069,645
23,723,097,157
131,742,166,802
Total liabilities
Jumlah liabilitas
( 23,723,097,157)
PSAK
No.
60,
Instrumen
Keuangan:
Pengungkapan mensyaratkan pengungkapan atas
pengukuran nilai wajar dengan tingkat hirarki nilai
wajar sebagai berikut:
not
data
Ekshibit E/73
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
28. MANAJEMEN RISIKO KEUANGAN (Lanjutan)
c. Risiko likuiditas (Lanjutan)
Exhibit E/73
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
28. FINANCIAL RISK MANAGEMENT (Continued)
c. Liquidity risk (Continued)
to value
Ekshibit E/74
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
28. MANAJEMEN RISIKO KEUANGAN (Lanjutan)
Exhibit E/74
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
28. FINANCIAL RISK MANAGEMENT (Continued)
2014
2013
Nilai tercatat/
Nilai wajar/
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Carrying amount
Fair value
Aset keuangan
Financial assets
6,826,404,850
6,826,404,850
3,908,304,289
3,908,304,289
41,807,326,636
41,807,326,636
45,450,995,992
45,450,995,992
Third parties
Pihak berelasi
933,625,117
933,625,117
782,657,300
782,657,300
Related party
Piutang lain-lain
4,293,342,472
178,089,775
4,293,342,472
178,089,775
120,432,147
326,548,107
120,432,147
326,548,107
54,038,788,850
54,038,788,850
50,588,937,835
50,588,937,835
Total
Piutang usaha
Pihak ketiga
Trade receivables
Other receivables
Financial liabilities
Utang usaha
Pihak ketiga
Trade payables
11,658,967,086
11,658,967,086
21,747,964,568
21,747,964,568
12,446,180,977
12,446,180,977
10,694,848,125
10,694,848,125
Third parties
3,000,000,000
3,000,000,000
2,234,262,641
2,234,262,641
Related party
404,563,514
404,563,514
1,007,685,729
1,007,685,729
Accrued expenses
Utang bank
22,214,394,978
77,264,673,775
22,214,394,978
77,264,673,775
21,152,269,444
79,159,533,207
21,152,269,444
79,159,533,207
Jumlah
126,988,780,330
126,988,780,330
135,996,563,714
135,996,563,714
Third parties
Other short-term payables
Pihak berelasi
Biaya masih harus dibayar
Utang lain-lain
jangka panjang
Pihak-pihak berelasi
Ekshibit E/75
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
29. PENGELOLAAN PERMODALAN (Lanjutan)
Exhibit E/75
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
29. CAPITAL MANAGEMENT (Continued)
Perusahaan
dan
entitas
anaknya
memantau
penggunaan modal dengan menggunakan gearing ratio
yaitu utang neto dibagi dengan total modal ditambah
utang neto. Perusahaan dan entitas anaknya
memasukkan utang neto, utang sewa pembiayaan,
utang usaha dan utang lainnya dan pinjaman,
dikurangi kas dan bank. Modal meliputi ekuitas yang
dapat diatribusikan kepada pemegang ekuitas
Perusahaan. Tidak terdapat perubahan dari periode
sebelumnya
terhadap
manajemen
permodalan
Perusahaan.
Ekshibit E/76
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 MARET 2015 DAN 31 DESEMBER 2014
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
30. KELANGSUNGAN HIDUP (Lanjutan)
Exhibit E/76
PT DHARMA SAMUDERA FISHING INDUSTRIES Tbk
AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED AS OF
31 MARCH 2015 AND 31 DECEMBER 2014
(Expressed in Rupiah, unless otherwise stated)
30. GOING CONCERN (Continued)
Tahun
2010,
Perusahaan
telah
memperoleh
restrukrurisasi kredit dari PT Bank Negara Indonesia
(Persero) Tbk dan secara berangsur sudah mulai
memperoleh laba bersih.
Perusahaan telah dan akan terus menerapkan strategistrategi pokok sebagai berikut: