PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK/AND SUBSIDIARYLAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 JUNI 2017 (TIDAK DIAUDIT) DAN 31 DESEMBER 2016 (DIAUDIT)DAN PERIODE ENAM BULAN YANG BERAKHIR PADATANGGAL-TANGGAL 30 JUNI 2017 (TIDAK DIAUDIT) DAN 2016 (DIAUDIT)/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2017 (UNAUDITED) AND DECEMBER 31, 2016 (AUDITED)AND SIX-MONTH PERIODS ENDED
JUNE 30, 2017 (UNAUDITED) AND 2016 (AUDITED)(MATA UANG RUPIAH/RUPIAH CURRENCY)

The original interim consolidated financial statements included herein are
in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 JUNI 2017 (TIDAK DIAUDIT)
DAN 31 DESEMBER 2016 (DIAUDIT)DAN PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL-TANGGAL
30 JUNI 2017 (TIDAK DIAUDIT)DAN 2016 (DIAUDIT)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
JUNE 31, 2017 (UNAUDITED)AND DECEMBER 31, 2016 (AUDITED)AND SIX-MONTH PERIODS ENDED
JUNE 30, 2017 (UNAUDITED)AND 2016 (AUDITED)Halaman/Page
Daftar Isi

Table of Contents

Directors’ Statement

Surat Pernyataan Direksi
Laporan Posisi Keuangan KonsolidasianInterim…………………………………………………..
Laporan Laba Rugi dan Penghasilan Komprehensif
Lain Konsolidasian Interim ………….………………..

1-3

4-5

Interim Consolidated Statements of Financial……….……….……….……….……….……….Position
Interim Consolidated Statements of Profit or Loss..................………and Other Comprehensive Income

Laporan Perubahan Ekuitas KonsolidasianInterim………..…..…..…..…..…..…..…..…..…..…….

6

Interim Consolidated Statements of Changes in.……………………………………………………Equity

Laporan Arus Kas Konsolidasian Interim…………….

7..….Interim Consolidated Statements of Cash Flows

Catatan atas Laporan Keuangan KonsolidasianInterim…..……………………………………………….

8-85

Notes to the Interim Consolidated Financial……..……..……..……..……..……..……..Statements

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN POSISI KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

Catatan/
Notes

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

ASET

ASSETSASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga setelah dikurangi
cadangan penurunan nilai
sebesar Rp665.069.600
pada tanggal
30 Juni 2017
dan Rp650.117.600
pada tanggal
31 Desember 2016
Piutang lain-lain
Pihak ketiga setelah dikurangi
cadangan penurunan nilai
sebesar Rp13.214.993.864
pada tanggal
30 Juni 2017
dan Rp12.264.231.564
pada tanggal
31 Desember 2016
Pendapatan yang masih
harus ditagih
Persediaan
Beban dibayar dimuka
dan uang muka

CURRENT ASSETS
2c,2d,2o,3,
4,26,27,28

2c,3,5,24,26,27

30.155.785.234

260.825.389.172

Cash and cash equivalent

16.700.084.497

Trade receivables
Third parties net of allowance for impairmentof Rp665,069,600 as ofJune 30, 2017 and
Rp650,117,600 as ofDecember 31, 2016

Other receivables
Third parties net of allowance for impairmentof Rp13,214,993,864 as ofJune 30, 2017 and
Rp12,264,231,564 as ofDecember 31, 2016

2c,2o,3,6,
24,26,27,28

52.130.126.903

48.907.298.814

2c,2l,3,26,27
2f

18.441.185.920
8.651.205.885

7.281.060.905
7.541.485.991

2g

16.161.531.244

10.418.401.415

Unbilled revenues
Inventories
Prepaid expenses andadvances

247.612.029.130

351.673.720.794

TOTAL CURRENT ASSETS

13.883.961.956

NON-CURRENT ASSETS
Advances for purchase ofnon-current assets

TOTAL ASET LANCARASET TIDAK LANCAR
Uang muka pembelian
aset tidak lancar
Aset tetap - setelah
dikurangi akumulasi
penyusutan sebesar
Rp478.548.036.330 padatanggal 30 Juni 2017
dan Rp418.372.614.426
pada tanggal
31 Desember 2016
Uang muka sewa dan
beban sewa jangka
panjang dibayar dimuka
Uang jaminan
Aset takberwujud - setelah
dikurangi akumulasi
amortisasi sebesar
Rp4.777.857.863 padatanggal 30 Juni 2017
dan Rp833.745.797 padatanggal 31 Desember 2016
Aset pajak tangguhan

122.072.193.944

2i,827.410.501.255

2h,2k,3,8

969.283.454.668

837.492.440.834

2e,2g,2j,
7,9,242c,3,9,26,27

58.714.238.242
41.415.731.883

60.187.273.708
36.113.892.401

Fixed assets - net ofaccumulated depreciationof Rp478,548,036,330
as of June 30, 2017
and Rp418,372,614,426
as of December 31, 2016
Advance payments forlease and long-term
prepaid rental
Refundable deposits

5.220.903.161
6.543.557.106

488.763.345-

Intangible assets - net ofaccumulated amortizationof Rp4,777,857,863
as of June 30, 2017
and Rp833,745,797
as of December 31, 2016
Deferred tax assets

TOTAL ASET
TIDAK LANCAR

1.108.588.386.315

948.166.332.244

TOTAL NON-CURRENTASSETSTOTAL ASET

1.356.200.415.445

1.299.840.053.038

TOTAL ASSETS

2i,2k
2p,3,14

Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangankonsolidasian interim secara keseluruhan.

The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements.

1

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN POSISI KEUANGANKONSOLIDASIAN INTERIM (lanjutan)
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

Catatan/
Notes

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

LIABILITAS DAN EKUITAS

LIABILITIES AND EQUITY

LIABILITAS

LIABILITIESLIABILITAS JANGKAPENDEK
Utang usaha
Pihak berelasi
Pihak ketiga
Utang lain-lain
Pihak berelasi
Pihak ketiga
Liabilitas yang masih
harus dibayar
Utang pajak
Pinjaman bank jangka
pendekLiabilitas jangka pendek
lainnya

CURRENT LIABILITIES
2c,2o,3,11,
26,27,282e,71.889.704.520
67.534.166.794

2.223.370.728
49.684.380.668

Trade payables
Related parties
Third parties

278.371.727
77.279.541.654

746.749.259
45.362.157.809

Other payables
Related parties
Third parties

29.001.445.492
13.868.503.809

37.732.368.878
12.833.404.673

Accrued liabilities
Taxes payable

2c,3,10--

Short-term bank loan

15,24

32.496.760.366

31.134.880.580

Other current liabilities

222.348.494.362

179.717.312.595

TOTAL CURRENT
LIABILITIES

10.418.523.854

8.040.581.264

NON-CURRENT LIABILITY
Estimated liabilities for
employees’ benefits

232.767.018.216

187.757.893.859

TOTAL LIABILITIES

2c,2o,3,12
26,27,282e,72c,3,13,26,27
2p,2q,3,14

TOTAL LIABILITASJANGKA PENDEKLIABILITAS JANGKAPANJANG
Liabilitas diestimasi atas
imbalan kerja
TOTAL LIABILITAS

2m,3,23

Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangankonsolidasian interim secara keseluruhan.

The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements.

2

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN POSISI KEUANGANKONSOLIDASIAN INTERIM (lanjutan)
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

Catatan/
Notes

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

EKUITASEKUITAS YANG DAPATDIATRIBUSIKAN KEPADAPEMILIK ENTITAS INDUKModal saham - nilai nominal
Rp20.000 per saham(kelas A), Rp3.438
per saham (kelas B)
dan Rp100 per saham(kelas C)
Modal dasar - 727.200 sahamkelas A, 162.886.600 sahamkelas B dan 7.776.445.552
saham kelas C pada tanggal
30 Juni 2017 dan
31 Desember 2016
Modal ditempatkan dan disetor
penuh - 727.200 sahamkelas A, 162.886.600 sahamkelas B dan 273.354.771
saham kelas C pada tanggal
30 Juni 2017 dan
31 Desember 2016
Tambahan modal disetor - neto
Akumulasi defisit

EQUITYEQUITY ATTRIBUTABLETO OWNERS OF THE
PARENT ENTITY
Share capital - par value
Rp20,000 per share(class A), Rp3,438 pershare (class B) and
Rp100 per share (class C)
Authorized - 727,200 sharesclass A, 162,886,600 sharesclass B and 7,776,445,552
shares class C as ofJune 30, 2017 andDecember 31, 2016

601.883.607.900
1.118.342.981.497(596.796.071.543)

601.883.607.900
1.118.322.631.262(608.124.606.674)

Issued and fully paid 727,200 shares class A,
162,886,600 shares class B
and 273,354,771 shares class C
as of June 30, 2017 andDecember 31, 2016
Additional paid-in capital - net
Accumulated deficits

1.123.430.517.854
2.879.375

1.112.081.632.488
526.691

Equity attributable to ownersof the parent entity
Non-controlling interest

TOTAL EKUITAS

1.123.433.397.229

1.112.082.159.179

TOTAL EQUITYTOTAL LIABILITASDAN EKUITAS

1.356.200.415.445

1.299.840.053.038

TOTAL LIABILITIESAND EQUITY

Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Kepentingan non-pengendali

16
2q,14,172b,18Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangankonsolidasian interim secara keseluruhan.

The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements.

3

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
Periode Enam Bulan yang Berakhir pada Tanggaltanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME
Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

Catatan/Notes

30 Juni/
June 30,2017

30 Juni/
June 30,
2016

PENDAPATAN NETO2l,19381.250.721.916

274.608.619.842

NET REVENUESBEBAN POKOKPENDAPATAN

2e,2l,7,20

158.232.382.770

110.212.228.539

COST OF REVENUES

223.018.339.146

164.396.391.303

GROSS PROFIT

1.239.890.128
222.269.174.735

3.702.565.998
165.935.098.732

OPERATING EXPENSES
Selling
General and administrative

223.509.064.863

169.637.664.730

Total Operating Expenses(490.725.717)(5.241.273.427)

OPERATING LOSSLABA BRUTOBEBAN OPERASIONAL
Penjualan
Umum dan administrasi

2l,21
2e,7,23

Total Beban Operasional
RUGI OPERASIPENGHASILAN (BEBAN)
LAIN-LAIN
Penghasilan bunga

5.522.482.696

129.657.226

9.805.591
697.813.863

1.832.141.972(9.896.037.490)
1.497.697.460

OTHER INCOME(EXPENSES)Interest income
Gain (loss) on foreignexchange - net
Loan interest expense
Others - net

Penghasilan (Beban) Lain-lain- Neto6.230.102.150(6.436.540.832)

Other Income (Expenses) - Net

LABA (RUGI) SEBELUM MANFAAT(BEBAN) PAJAK PENGHASILAN

5.739.376.433(11.677.814.259)

PROFIT (LOSS) BEFORE INCOME
TAX BENEFIT (EXPENSE)

MANFAAT (BEBAN) PAJAK
Final
Tangguhan(16.800.347)
5.945.719.297(15.890.699)-

TAX BENEFIT (EXPENSE)
Final
Deferred

Manfaat (Beban) Pajak - Neto

5.928.918.950(15.890.699)

Tax Benefit (Expense) - Net

LABA (RUGI) PERIODE BERJALAN

11.668.295.383(11.693.704.958)

PROFIT (LOSS) FOR THE PERIOD

2lLaba (rugi) selisih kurs - neto
Beban bunga pinjaman
Lain-lain - neto

RUGI KOMPREHENSIF LAIN
Item yang tidak akan
direklasifikasikan kelaba rugi:
Pengukuran kembali
liabilitas imbalan kerja
Manfaat pajak
penghasilan terkait
RUGI KOMPREHENSIF LAINPERIODE BERJALAN SETELAH PAJAKTOTAL LABA (RUGI)KOMPREHENSIFPERIODE BERJALAN2o
10

2p,3,142m,23(935.281.142)(854.249.565)

OTHER COMPREHENSIVE LOSS
Item that will not bereclassified subsequently
to profit or loss:
Remeasurement of employee
benefits liabilities

2p,14597.837.809-

Related income tax benefit(854.249.565)

OTHER COMPREHENSIVELOSS FOR THE PERIOD NET OF TAX(12.547.954.523)

TOTAL COMPREHENSIVEINCOME (LOSS)FOR THE PERIOD(337.443.333)

11.330.852.050

Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangankonsolidasian interim secara keseluruhan.

The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements.

4

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN LABA RUGI DANPENGHASILAN KOMPREHENSIF LAIN
KONSOLIDASIAN INTERIM (lanjutan)
Periode Enam Bulan yang Berakhir pada Tanggaltanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

Catatan/
Notes
LABA (RUGI) PERIODEBERJALAN YANGDAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan
non-pengendali

2b

TOTAL
TOTAL LABA (RUGI)KOMPREHENSIFPERIODE BERJALAN YANGDAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan
non-pengendali

2b

TOTAL
LABA (RUGI) PER SAHAMYANG DAPATDIATRIBUSIKAN KEPADAPEMILIK ENTITAS INDUKPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME (continued)
Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

30 Juni/
June 30,2017

30 Juni/
June 30,
2016
INCOME (LOSS)FOR THE PERIODATTRIBUTABLE TO:
Owners of the parent entity

11.666.063.681(11.694.994.151)

2.231.702

1.289.193

11.668.295.383(11.693.704.958)

TOTAL

11.328.535.131(12.549.226.038)

TOTAL COMPREHENSIVEINCOME (LOSS)FOR THE PERIODATTRIBUTABLE TO:
Owners of the parent entity

2.316.919

1.271.515

11.330.852.050(12.547.954.523)

TOTAL

(35)

EARNINGS (LOSS) PER SHAREATTRIBUTABLETO OWNERS OF
THE PARENT ENTITY

2s,25

27

Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangankonsolidasian interim secara keseluruhan.

Non-controlling interest

Non-controlling interest

The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements.

5

The original interim consolidated financial statements included herein are in Indonesian language.

PT GRAHA LAYAR PRIMA TBK DAN ENTITAS ANAKLAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Enam Bulan yang Berakhir pada Tanggal-tanggal
30 Juni 2017 (Tidak Diaudit) dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBK AND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Six-Month Periods Ended June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity

Modal Saham/
Share Capital

Tambahan
Modal
Disetor/Additional
Paid-in Capital

591.952.504.000

482.797.685.158(592.438.283.150)

482.311.906.008(3.183.857)

482.308.722.151

Balance as of January 1, 2016

Laba (rugi) periode berjalan--(11.694.994.151)(11.694.994.151)

1.289.193(11.693.704.958)

Income (loss) for the period

Rugi komprehensif lain--

(854.231.887)(854.231.887)(17.678)(854.249.565)

Other comprehensive loss

Total laba (rugi) komprehensif
periode berjalan--(12.549.226.038)(12.549.226.038)

1.271.515(12.547.954.523)

Total comprehensive income (loss)
for the period

Saldo 30 Juni 2016

591.952.504.000

482.797.685.158(604.987.509.188)

469.762.679.970(1.912.342)

469.760.767.628

Balance as of June 30, 2016

Saldo 1 Januari 2017/31 Desember 2016

601.883.607.900

1.118.322.631.262(608.124.606.674)

1.112.081.632.488

526.691

1.112.082.159.179

Balance as of January 1, 2017/
December 31, 2016-20.350.235-

20.350.235

35.76520.386.000

Tax amnesty asset- the Subsidiary

Laba periode berjalan--

11.666.063.681

11.666.063.681

2.231.702

11.668.295.383

Income for the period

Rugi komprehensif lain--(337.528.550)(337.528.550)

85.217(337.443.333)

Other comprehensive loss

Total laba komprehensif
periode berjalan--

11.328.535.131

11.328.535.131

2.316.919

11.330.852.050

Total comprehensive income
for the period

601.883.607.900

1.118.342.981.497(596.796.071.543)

1.123.430.517.854

2.879.375

1.123.433.397.229

Balance as of June 30, 2017

Catatan/
Notes
Saldo 1 Januari 2016

Aset pengampunan pajak- Entitas Anak

Saldo 30 Juni 2017

2q,14,17

Akumulasi
Defisit/Accumulated
Deficit

Total/
Total

Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan darilaporan keuangan konsolidasian interim secara keseluruhan.

Kepentingan
Non-pengendali/Non-controlling
Interest

Total Ekuitas/
Total Equity

The accompanying notes to the interim consolidated financial statements form an integral part of theseinterim consolidated financial statements.

6

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAKLAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Periode Enam Bulan yang Berakhir pada Tanggaltanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (DIaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

Catatan/
Notes
ARUS KAS DARIAKTIVITAS OPERASI
Penerimaan dari pelanggan
Penerimaan daripenghasilan bunga
Pembayaran kepada
pemasok dan lainnya
Pembayaran pajak
penghasilan final
Pembayaran beban keuangan
Kas neto yang diperoleh dariaktivitas operasi
ARUS KAS DARI AKTIVITASINVESTASI
Penerimaan dari penjualanaset tetap
Perolehan aset tetap
Penambahan uang muka
pembelian aset tidak lancar
Penambahan uang muka sewa
dan beban sewa jangka
panjang dibayar dimuka
Perolehan aset takberwujud
Penambahan uang jaminan

88

Kas neto yang digunakan
untuk aktivitas investasi

30 Juni/
June 30,2017

353.668.921.855

277.705.960.008

5.437.858.039

129.657.226(283.707.658.216)(211.398.360.529)(21.676.399)-(36.219.327)(10.594.318.861)

Payments for final income tax
Payments for finance cost

75.377.445.279

55.806.718.517

Net cash provided byoperating activities

155.272.727(178.255.168.992)

600.000(152.763.246.755)(16.589.171.483)(10.986.690.097)(7.557.352.360)(6.582.380.917)(5.301.839.482)(21.842.492.004)(1.232.986.871)(2.771.613.143)

CASH FLOWS FROMINVESTING ACTIVITIES
Proceeds from sale of
fixed assets
Acquisitions of fixed assets
Increase in advances for purchaseof non-current assets
Increase in advancepayments for lease andlong-term prepaid rental
Acquisition of intangible assets
Increase in refundable deposits(214.130.640.507)(189.596.428.870)

Net cash used in investing
activities-

165.000.000.000-(50.000.000.000)(3.455.205.732)

CASH FLOWS FROMFINANCING ACTIVITIES
Proceeds from short-termbank loans
Payments of short-termbank loans
Payments of share issuance cost-

111.544.794.268

Net cash provided byfinancing activities(138.753.195.228)(22.244.916.085)

NET DECREASE IN
CASH AND CASH EQUIVALENT

30.001.894.909

CASH AND CASH
EQUIVALENT AT
BEGINNING OF PERIOD

7.756.978.824

CASH AND CASH
EQUIVALENT ATEND OF PERIOD

Kas neto yang diperoleh dariaktivitas pendanaan

KAS DAN SETARA KASPADA AWAL PERIODEKAS DAN SETARA KASPADA AKHIR PERIODE

30 Juni/
June 30,
2016
CASH FLOWS FROMOPERATING ACTIVITIES
Receipts from customers
Receipts from interest
incomePayments to suppliers
and others

ARUS KAS DARIAKTIVITAS PENDANAAN
Penerimaan dari pinjamanbank jangka pendek
Pembayaran pinjamanbank jangka pendek
Pembayaran biaya emisi saham

PENURUNAN NETO
KAS DAN SETARA KASPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARY
INTERIM CONSOLIDATED STATEMENTS
OF CASH FLOWS
Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

260.825.389.172

4122.072.193.944

Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangankonsolidasian interim secara keseluruhan.

The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements.

7

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

UMUM
a.

1.

Pendirian Perusahaan dan Informasi Umum

GENERALa.

The Company’s Establishment and General
Information

PT Graha Layar Prima Tbk (“Perusahaan”)
didirikan di Republik Indonesia berdasarkan
Akta Notaris Merryana Suryana, S.H. No. 1
tanggal 3 Februari 2004. Akta Pendirian ini
telah mendapat pengesahan dari Menteri
Kehakiman dan Hak Asasi Manusia Republik
Indonesia
dalam
Surat
Keputusan
No. C-10893 HT.01.01.TH.2004 tanggal
4 Mei 2004 dan diumumkan dalam Lembaran
Berita Negara No. 88, Tambahan No. 11025
tanggal 2 November 2004. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, yang terakhir dengan Akta Notaris
Christina Dwi Utami, S.H., M.Hum., M.Kn.
No. 19 tanggal 15 Desember 2016,sehubungan dengan, antara lain, perubahan
komposisi
modal
dasar
Perusahaan,perubahan tugas dan wewenang Direksi, danperubahan ketentuan kuorum kehadiran dan
keputusan dalam Rapat Umum Pemegang
Saham. Perubahan ini telah diterima dan
dicatat oleh Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat
Penerimaan
No.
AHU-AH.01.03-0002879
tanggal 5 Januari 2017.

PT Graha Layar Prima Tbk (the “Company”)
was established in the Republic of Indonesia
based on the Notarial Deed No. 1 of Merryana
Suryana, S.H. dated February 3, 2004. The
Deed of Establishment was approved by the
Ministry of Justice and Human Rights of the
Republic of Indonesia in its Decision LetterNo.
C-10893
HT.01.01.TH.2004
dated
May 4, 2004 and was published in the State
Gazette No. 88, Supplement No. 11025 dated
November 2, 2004. The Company's Articles of
Association have been amended several
times, most recently by Notarial Deed No. 19
of Christina Dwi Utami, S.H., M.Hum., M.Kn.
dated December 15, 2016, concerning, among
others, change in the composition of
authorized capital of the Company, change inthe Board of Director’s tasks and authorities,
and change in the requirement of attendance
quorum and decision quorum in the General
Meeting of Shareholders. The amendments
were accepted and recorded by the Ministry ofLaws and Human Rights of the Republic ofIndonesiainits
Acknowledgement
Letter No. AHU-AH.01.03-0002879 dated
January 5, 2017.

Sesuai dengan Pasal 3 Anggaran Dasar
Perusahaan, maksud dan tujuan Perusahaanadalah berusaha dalam bidang industri film,
rekaman video, penyediaan makanan dan
minuman serta jasa rekreasi dan hiburan. Saatini, Perusahaan berusaha dalam industri
bioskop dan penyediaan makanan dan
minuman.

In accordance with Article 3 of the Company’s
Articles of Association, the Company's
objective is to engage in the industry of film,
video recording, provision of food andbeverages and recreation and entertainment
services. Currently, the Company is engaged
in cinema industry and provision of food andbeverages.

Kantor pusat Perusahaan berkedudukan di
AIA Central Lt. 26, Jl. Jend. Sudirman,
Kav. 48A, Jakarta Selatan. Perusahaan mulai
beroperasi secara komersial pada bulan
Oktober tahun 2006. Pada tanggal 30 Juni
2017,
Perusahaan
memilikidanmengoperasikan tiga puluh bioskop CGV yangberlokasi di Jakarta, Depok, Tangerang,
Bekasi,
Karawang,
Bandung,
Cirebon,
Palembang, Pekanbaru, Tegal, Purwokerto,
Yogyakarta, Mojokerto, Surabaya, Balikpapan,
Medan, Manado dan Mataram. Perusahaan
dan Entitas Anak juga mengoperasikan empat
bioskop Blitztheater yang berlokasi diTangerang, Bekasi dan Batam.

The Company’s head office is located at AIA
Central Lt. 26, Jl. Jend. Sudirman, Kav. 48A,South Jakarta. The Company commenced its
commercial operations in October 2006. On
June 30, 2017, The Company has andoperates thirty CGV cinemas located in
Jakarta,
Depok,
Tangerang,
Bekasi,
Karawang, Bandung, Cirebon, Palembang,
Pekanbaru, Tegal, Purwokerto, Yogyakarta,
Mojokerto, Surabaya, Balikpapan, Medan,
Manado and Mataram. The Company andSubsidiary also operate four Blitztheater
cinemas located in Tangerang, Bekasi and
Batam.

Sejak tanggal 31 Desember 2016, Perusahaan
dikendalikan oleh CJ CGV Co. Ltd., entitasyang dikendalikan dan tergabung dalam grup
CJ Corporation, Korea Selatan.

Since December 31, 2016, the Company iscontrolled by CJ CGV Co. Ltd., an entity that iscontrolled by and part of the group
CJ Corporation, South Korea.

8The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

UMUM (lanjutan)b.

1.

Dewan Komisaris, Direksi, Komite Audit
dan Karyawan

GENERAL (continued)b.

Based on Notarial Deed No. 30 of Christina
Dwi Utami, S.H., M.Hum., M.Kn. dated May 23,
2017, composition of the Company’s Boards ofCommissioners and Directors as of June 30,
2017 was as follows:

Berdasarkan Akta Notaris Christina Dwi Utami,
S.H., M.Hum., M.Kn. No. 30 tanggal 23 Mei
2017, susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 30 Juni 2017 adalahsebagai berikut:
Dewan Komisaris
Komisaris Utama
Komisaris Independen

Bratanata Perdana
Rosihan Arsyad

Direksi
Direktur Utama
Direktur
Direktur
Direktur
Direktur Tidak Terafiliasi

Bernard Kent Sondakh
Kim Kyoung Tae
Johan Yudha Santosa
Yeo Deoksu
Ferdiana Yulia Sunardi

Board of Commissioners
President Commissioner
Independent Commissioner

Dewan Komisaris
Komisaris Utama
Komisaris Independen

Bratanata Perdana
Rosihan Arsyad

Board of Commissioners
President Commissioner
Independent Commissioner

Direksi
Direktur Utama
Direktur
Direktur
Direktur
Direktur Tidak Terafiliasi

Bernard Kent Sondakh
Jong Kil Lim
Johan Yudha Santosa
Yeo Deoksu
Ferdiana Yulia Sunardi

Board of Directors
President Director
Director
Director
Director
Non-affiliated Director

The Company established audit committeewith the composition as follows:

Perusahaan telah membentuk komite audit,
dengan susunan sebagai berikut:
Rosihan Arsyad
Aria Kanaka
Matthew P. Richards

ChairmanMemberMemberAs of June 30, 2017 and December 31, 2016,
the Company and Subsidiary had a total of 347
and 298 permanent employees (unaudited),respectively.

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, Perusahaan dan Entitas Anak memiliki
karyawan tetap masing-masing sejumlah 347
dan 298 orang (tidak diaudit).
c.

Board of Directors
President Director
Director
Director
Director
Non-affiliated Director

Composition of the Company’s Boards ofCommissioners and Directors as of December
31, 2016 was as follows:

Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2016
adalah sebagai berikut:

Ketua
Anggota
Anggota

Boards of Commissioners, Directors, Audit
Committee and Employees

Penawaran Umum Saham Perusahaanc.

The Company’s Public Offering of Shares

Penawaran Umum Perdana

Initial Public Offering

Pada tanggal 28 Maret 2014, Perusahaan
memperoleh pernyataan efektif dari Kepala
Eksekutif Pengawas Pasar Modal Otoritas
Jasa
Keuangan(OJK)
melalui
surat
No. S-176/D.04/2014 untuk melakukan
penawaran umum perdana atas 74.410.400
saham Perusahaan dengan harga penawaran
sebesar Rp3.000 per lembar saham. Pada
tanggal 10 April 2014, saham Perusahaan
telah dicatatkan pada Bursa Efek Indonesia.

On March 28, 2014, the Company received
effective statement from the Executive
Chairman of Financial Services Authority(OJK) Capital Market Supervisory throughletter No. S-176/D.04/2014 to conduct theinitial public offering of 74,410,400 shares of
the Company with offering price of Rp3,000
per share. On April 10, 2014, the Company’s
shares were listed on the Indonesia Stock
Exchange.

9The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

UMUM (lanjutan)c.

Penawaran(lanjutan)

1.
Umum

Saham

Perusahaan

GENERAL (continued)c.

Penawaran Umum Terbatas I

Limited Public Offering I

Berdasarkan Rapat Umum Pemegang Saham
Luar Biasa yang dinyatakan dalam Akta
Notaris Hasbullah Abdul Rasyid, S.H., M.Kn.
No. 115 tanggal 30 Maret 2016, pemegangsaham Perusahaan memberikan persetujuan,antara lain untuk:

Based on Extraordinary General Meeting of
Shareholders which is covered by Notarial
Deed No. 115 of Hasbullah Abdul Rasyid,
S.H., M.Kn. dated March 30, 2016, theCompany’s shareholders give approval for,among others:a.

rencana Perusahaan untuk melakukan
peningkatan modal melalui penawaran
umum terbatas dengan Hak Memesan
Efek Terlebih Dahulu (HMETD) kepadapara pemegang saham Perusahaan,dalamjumlahsebanyak-banyaknya
110.000.000 saham kelas C dengan nilai
nominal Rp100 per lembar saham.

a.

the Company’s plan to increase its capitalthrough the limited public offering by
issuing Pre-Emptive Rights (HMETD) tothe shareholder, in a maximum amount of
110,000,000 class C shares with anominal value of Rp100 per share.

b.

peningkatan modal ditempatkan dan
disetor Perusahaan sehubungan dengan
pelaksanaan penawaran umum terbatas
tersebut.

b.

increase the Company’s issued and fully
paid capital in relation with the limited
public offering.

On June 29, 2016, the Company received
effective statement from the Executive
Chairman of Financial Services Authority(OJK) Capital Market Supervisory throughletter No. S-337/D.04/2016 to conduct Limited
Public Offering I in respect of Capital Increase
with Pre-Emptive Rights (PMHMETD) I up to a
maximum of 99,311,039 shares of theCompany with nominal value of Rp100 per
share and offering exercise price of Rp6,550
per share. On August 1, 2016, all of theCompany’s new shares from the results ofexercise of PMHMETD I totaling 99,311,039
shares were listed on the Indonesia Stock
Exchange with the result of execution of
PMHMETD I totaling Rp650,487,305,450.

Pada tanggal 29 Juni 2016, Perusahaan
memperoleh pernyataan efektif dari Kepala
Eksekutif Pengawas Pasar Modal OJK melaluisurat No. S-337/D.04/2016 untuk melakukan
Penawaran Umum Terbatas I dalam rangka
Penambahan Modal dengan Hak Memesan
Efek Terlebih Dahulu (PMHMETD) I sejumlah
sebanyak-banyaknya
99.311.039
saham
Perusahaan dengan nilai nominal Rp100 per
lembar saham dan harga pelaksanaan
penawaran Rp6.550 per lembar saham. Pada
tanggal 1 Agustus 2016, seluruh saham baru
Perusahaan
dari
hasil
pelaksanaan
PMHMETD I sebanyak 99.311.039 saham
telah dicatatkan pada Bursa Efek Indonesia
dengan total hasil pelaksanaan PMHMETD I
sebesar Rp650.487.305.450.
d.

The Company’s Public Offering of Shares(continued)

Entitas Anakd.

Subsidiary
On July 28, 2011, the Company established a
Subsidiary named PT Graha Layar Mitra(“Subsidiary”) in Jakarta. The Company owns
99.82% equity ownership amounting to
Rp569,000,000 consisting of 569 shares

Pada tanggal 28 Juli 2011, Perusahaan
mendirikan Entitas Anak yang bernama
PT Graha Layar Mitra ("Entitas Anak") di
Jakarta.
Perusahaan
memiliki
99,82%
kepemilikan saham sebesar Rp569.000.000

10The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

UMUM (lanjutan)d.

1.

GENERAL (continued)

Entitas Anak (lanjutan)d.

with nominal value of Rp1,000,000 per share.
The Subsidiary’s main activities are to engage
in, among others, consultancy, management
services and license. Currently, the Subsidiaryis engaged in consultancy, management
services and cinema licensor. As ofJune 30, 2017 and December 31, 2016, theSubsidiary’s total assets before elimination
entries amounted to Rp11,730,876,052 andRp9,835,848,673, respectively. The Subsidiarystarted its commercial operations on
October 25, 2012.

yang terdiri dari 569 lembar saham dengan
nilai nominal Rp1.000.000 per saham.
Kegiatan utama Entitas Anak adalah bergerak
dalam bidang, antara lain, jasa konsultasi,
manajemen dan lisensi. Saat ini Entitas Anakbergerakdibidangjasa
konsultasi,
manajemen dan lisensi bioskop. Pada tanggal
30 Juni 2017 dan 31 Desember 2016, total
aset Entitas Anak sebelum jurnal eliminasi
masing-masing sebesar Rp11.730.876.052
dan Rp9.835.848.673. Entitas Anak mulai
beroperasi secara komersial pada tanggal
25 Oktober 2012.
e.

Penyelesaian
Laporan
Konsolidasian Interim

Keuangane.

IKHTISAR KEBIJAKANSIGNIFIKANa.

AKUNTANSI

Dasar Penyusunan Laporan
Konsolidasian Interim

Completion of the Interim Consolidated
Financial Statements
The management of the Company andSubsidiary (“Group”) is responsible for the
preparation and presentation of these interim
consolidated financial statements that werecompleted and authorized for issue on
July 27, 2017.

Manajemen Perusahaan dan Entitas Anak(“Grup”) bertanggung jawab atas penyusunan
dan penyajian laporan keuangan konsolidasianinterim yang telah diselesaikan dan disetujui
untuk diterbitkan pada tanggal 27 Juli 2017.

2.

Subsidiary (continued)

YANG

2.

Keuangan

SUMMARY
POLICIESOF

SIGNIFICANTACCOUNTING

a.

Basis
of
PreparationofInterim
Consolidated Financial Statements

Laporan keuangan konsolidasian interim telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia (“SAK”),yang
mencakup
Pernyataan
StandarAkuntansi Keuangan (“PSAK”) dan Interpretasi
Standar Akuntansi Keuangan (“ISAK”) yangdikeluarkan oleh Dewan Standar Akuntansi
Keuangan Ikatan Akuntan Indonesia (“DSAK”)
dan Peraturan-peraturan serta Pedoman
Penyajiandan
Pengungkapan
laporankeuangan yang diterbitkan oleh Otoritas Jasa
Keuangan (OJK).

The interim consolidated financial statements
have been prepared and presented inaccordancewithIndonesianFinancial
AccountingStandards(“SAK”),
which
comprise the Statement of Financial
AccountingStandards(“PSAK”)
andInterpretationsofFinancial
AccountingStandards (“ISAK”) issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and theRegulations and the Guidelines on Financial
Statement Presentation and Disclosures
issued by Financial Services Authority (OJK).

Grup memilih menyajikan laporan laba rugi
danpenghasilan
komprehensiflainkonsolidasian interim dalam satu laporan dan
menyajikan tambahan pengungkapan sumber
estimasi ketidakpastian pada Catatan 3 serta
pengelolaan modal pada Catatan 26.



The Group elected to present one single
interim consolidated statement of profit or loss
and other comprehensive income anddisclosed source of estimation uncertainty in
Note 3 and capital management in Note 26.

11

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)a.

b.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Dasar Penyusunan Laporan Keuangan
Konsolidasian Interim (lanjutan)

SUMMARY OF SIGNIFICANTPOLICIES (continued)

ACCOUNTING

a.

of
InterimStatements

Basis
of
Consolidated(continued)

Preparation
Financial

Kebijakan akuntansi yang diterapkan dalampenyusunan laporan keuangan konsolidasianinterim adalah selaras dengan kebijakan
akuntansi yang diterapkan dalam penyusunan
laporan keuangan konsolidasian Grup untuk
tahun
yang
berakhirpadatanggal31 Desember 2016, kecuali bagi penerapan
SAK yang telah direvisi efektif sejak tanggal
1 Januari 2017 seperti yang telah diungkapkan
pada Catatan ini.

The accounting policies adopted in the
preparation of the interim consolidated
financial statements are consistent with thosemade in the preparation of the Group’s
consolidated financial statements for the year
ended December 31, 2016, except for the
adoption of several amended SAKs effective
January 1, 2017 as disclosed in this Note.

Laporan keuangan konsolidasian interim,kecuali untuk laporan arus kas konsolidasianinterim, disusun berdasarkan dasar akrual
dengan menggunakan konsep biaya historis,
kecuali untuk beberapa akun tertentu yang
diukur berdasarkan pengukuran sebagaimana
diuraikan dalam kebijakan akuntansi masingmasing akun tersebut.

The interim consolidated financial statements,
except for the interim consolidated statementsof cash flows, have been prepared on theaccrual basis using the historical cost conceptof accounting, except for certain accounts
which are measured on the basis described in
the related accounting policies of eachaccount.

Laporan arus kas konsolidasian interim yangdisusun dengan menggunakan metodelangsung,
menyajikan
penerimaandanpengeluaran kas yang diklasifikasikan dalamaktivitas operasi, investasi dan pendanaan.

The interim consolidated statements of cash
flows, which have been prepared using thedirect method, present cash receipts andpayments classified into operating, investing
and financing activities.

Mata uang pelaporan yang digunakan dalamlaporan keuangan konsolidasian interim
adalah Rupiah, yang merupakan mata uangfungsional Grup.



The reporting currency used in the preparationof the interim consolidated financial statements
is Indonesian Rupiah, which is also thefunctional currency of the Group.

Prinsip-prinsip Konsolidasi

b.

Principles of Consolidation

Entitas anak adalah entitas (termasuk entitasyang terstruktur) dimana Grup memiliki kontrol.
Grup memiliki kontrol atas entitas anak apabila
Grup memiliki dampak dari, atau memiliki hak
atas, penerimaan variabel dari hubungannya
dengan entitas anak dan memiliki kemampuan
untuk mempengaruhi penerimaan tersebut
melalui kuasa atas entitas anak. Konsolidasi
entitas anak dimulai sejak tanggal Grup
memperoleh kontrol atas entitas anak dan
konsolidasi dihentikan sejak tanggal Grupkehilangan kontrol atas entitas anak.

Subsidiary is an entity (including structured
entities) over which the Group has control. The
Group controls a subsidiary when the Group is
exposed to, or has rights to, variable returns
from its involvement with the subsidiary andhas the ability to affect those returns throughits power over the subsidiary. Consolidation of
a subsidiary begins from the date the Groupobtains control over the subsidiary and ceases
since the date the Group loses control of thesubsidiary.

12

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)b.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)

ACCOUNTING

Prinsip-prinsip Konsolidasi (lanjutan)b.

Principles of Consolidation (continued)

Seluruh saldo akun dan transaksi yangsignifikan antara Perusahaan dengan Entitas
Anak telah dieliminasi.

All significant intercompany accounts andtransactions between the Company andSubsidiary have been eliminated.

Laba rugi dan setiap komponen daripenghasilan komprehensif lain (OCI) Entitas
Anak yang tidak dimiliki secara penuh
diatribusikan
pada
Kepentingan
NonPengendali (KNP) bahkan jika hal ini
mengakibatkan KNP mempunyai saldo defisit.

Profit or loss and each component of othercomprehensive income (OCI) of a non-wholly
owned Subsidiary are attributed to the NonControlling Interest (NCI) even if that NCI
results in a deficit balance.

Jika kehilangan pengendalian atas suatu
entitas anak, maka Grup:In case of loss of control over a subsidiary,
the Group:menghentikan pengakuan aset (termasuk
goodwill) dan liabilitas entitas anak;
menghentikan pengakuan jumlah tercatat
setiap KNP;
menghentikan
pengakuan
akumulasiselisih penjabaran, yang dicatat di ekuitas,
jika ada;
mengakui nilai wajar pembayaran yangditerima;
mengakui setiap sisa investasi pada nilai
wajarnya;mengakuisetiapperbedaanyang
dihasilkan sebagai keuntungan atau
kerugian dalam laporan laba rugi; danmereklasifikasi
bagianinduk
atas
komponen yang sebelumnya diakui
sebagai penghasilan komprehensif lain kelaporan laba rugi dan penghasilan
komprehensif lain konsolidasian, atau
mengalihkan secara langsung ke saldo
laba.





























KNP mencerminkan bagian atas laba atau rugi
dan OCI dan aset neto dari Entitas Anak yangtidak dapat diatribusikan secara langsung
maupun tidak langsung oleh Perusahaan,yang masing-masing disajikan dalam laporanlaba rugi dan penghasilan komprehensif lainkonsolidasian interim dan dalam ekuitas padalaporan posisi keuangan konsolidasian interim,
terpisah dari bagian yang dapat diatribusikan
kepada pemilik entitas induk.



NCI represents the portion of the profit or loss
and OCI and net assets of the Subsidiary not
attributable,
directlyorindirectly,
tothe Company, which are presented in theinterim consolidated statements of profit orloss and other comprehensive income andunder the equity section of the interim
consolidated statements of financial position,
respectively,
separately
fromthecorresponding portion attributable to the equity
holders of the parent entity.








13

derecognizes the assets (including
goodwill) and liabilities of the subsidiary;derecognizes the carrying amount of any
NCI;
derecognizes the cummulative translationdifferences, recorded in equity, if any;recognizes the fair value of theconsideration received;
recognizes the fair value of any
investment retained;
recognizes any surplus or deficit in profit
or loss; andreclassifies the parent’s share ofcomponents previously recognized inothercomprehensive
incometoconsolidated statement of profit or loss
and other comprehensive income orretained earnings, as appropriate.

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan(i)

SUMMARY OF SIGNIFICANTPOLICIES (continued)c.

Aset Keuangan

ACCOUNTING

Financial Assets and Liabilities(i) Financial Assets

Pengakuan dan pengukuran awal

Initial recognition and measurement

Aset keuangan dalam ruang lingkup
PSAK
No.
55
(Revisi
2014)
diklasifikasikan sebagai salah satu dariaset keuangan yang diukur pada nilai
wajar melalui laba rugi, pinjamanyang diberikan dan piutang, investasi
dimiliki hingga jatuh tempo atau asetkeuangan tersedia untuk dijual. Grup
menetapkan klasifikasi aset keuangansetelah pengakuan awal dan, jika
diperbolehkandansesuai,akanmelakukan evaluasi pada setiap akhir
periode keuangan.

Financial assets within the scope of PSAK
No. 55 (Revised 2014) are classified as
financial assets at fair value through profit
or loss, loans and receivables, held-tomaturity investments or available-for-salefinancial assets. The Group determines theclassification of its financial assets after
initial recognition and, where allowed andappropriate, re-evaluates this designation
at each financial period-end.

Aset keuangan Grup terdiri dari kas dan
setara kas, piutang usaha, piutang lainlain, pendapatan yang masih harus ditagih
dan uang jaminan, diklasifikasikan dan
dicatat sebagai pinjaman yang diberikan
dan piutang sesuai dengan PSAK No. 55(Revisi 2014).

The Group’s financial assets consist of
cash
and
cash
equivalent,
trade
receivables, other receivables, unbilled
revenues and refundable deposits, which
are classified and accounted for as loans
and receivables under PSAK No. 55(Revised 2014).

Pada saat pengakuan awalnya, asetkeuangan diukur pada nilai wajar, dandalam hal aset keuangan yang tidak
diukur pada nilai wajar melalui laba rugi,
nilai wajar tersebut ditambah denganbiaya transaksi yang dapat diatribusikan
secara langsung dengan perolehan asetkeuangan tersebut.

When financial assets are recognizedinitially, they are measured at fair value,
and in the case of financial assets not being
measured at fair value through profit orloss, directly attributable transaction costs
are being added to the fair value.

Pengukuran setelah pengakuan awal

Subsequent measurement

Pinjaman yang diberikan dan piutang
adalah aset keuangan non derivatif
dengan pembayaran tetap atau telahditentukan, yang tidak mempunyai kuotasi
di pasar aktif. Setelah pengakuan awal,
aset keuangan tersebut dicatat pada biaya
perolehandiamortisasi
denganmenggunakan metode Suku Bunga Efektif(SBE), dan keuntungan dan kerugianterkait diakui pada laporan laba rugi dan
penghasilan
komprehensiflainkonsolidasian interim ketika pinjamanyang diberikan dan piutang dihentikan
pengakuannya
atau
mengalami
penurunan nilai, serta melalui proses
amortisasi.

Loans and receivables are non-derivative
financial assets with fixed or determinable
payments that are not quoted in an active
market. After initial measurement, suchfinancial assets are carried at amortizedcost using the Effective Interest Rate (EIR)
method, and the related gains and losses
are recognized in the interim consolidated
statements of profit or loss and othercomprehensive income when the loans andreceivables are derecognized or impaired,as well as through the amortization
process.

14

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan (lanjutan)(i)

SUMMARY OF SIGNIFICANTPOLICIES (continued)c.

Aset Keuangan (lanjutan)

ACCOUNTING

Financial Assets and Liabilities (continued)(i) Financial Assets (continued)

Pengukuran setelah pengakuan awal
(lanjutan)

Subsequent measurement (continued)

Cadangan atas jumlah yang tidak tertagih
dicatat bila ada bukti yang objektif bahwa
Grup tidak akan dapat menagih utang
tersebut.
Piutangtidak
tertagih
dihapuskan pada saat diidentifikasi.
Rincian lebih lanjut tentang kebijakan
akuntansi untuk penurunan nilai asetkeuangan diungkapkan dalam Catatan di
bawah ini.

An allowance is made for uncollectible
amounts when there is objective evidence
that the Group will not be able to collect the
debt. Bad debts are written-off whenidentified. Further details on the accounting
policy for impairment of financial assets aredisclosed below in this Note.

Penghentian pengakuan aset keuangan

Derecognition of financial asset

Suatu aset keuangan, atau mana yangberlaku, bagian dari aset keuangan atau
bagian dari kelompok aset keuangan
sejenis, dihentikan pengakuannya padasaat:

A financial asset, or where applicable a partof a financial asset or part of a group ofsimilar financial assets, is derecognized
when:

i.

hak kontraktual atas arus kas yangberasal dari aset keuangan tersebut
berakhir; atau
ii. Grup mentransfer hak kontraktual
untuk menerima arus kas yang berasal
dari aset keuangan atau menanggung
kewajiban untuk membayar arus kasyang diterima tanpa penundaan yangsignifikan kepada pihak ketiga melaluisuatu kesepakatan penyerahan dan(a) secara substansial mentransfer
seluruh risiko dan manfaat atas
kepemilikan aset keuangan tersebut,
atau (b) secara substansial tidak
mentransfer dan tidak memiliki seluruh
risiko dan manfaat atas kepemilikan
aset keuangan tersebut, namun telahmentransfer pengendalian atas asetkeuangan tersebut.

i.

Apabila Grup mentransfer hak untuk
menerima arus kas yang berasal dari asetkeuangan atau mengadakan kesepakatanpenyerahan dan tidak mentransfer
maupun tidak memiliki secara substansial
seluruh risiko dan manfaat atas asetkeuangan tersebut dan juga tidak
mentransfer pengendalian atas asetkeuangan tersebut, maka suatu aset baru
diakui oleh Grup sebesar keterlibatan
berkelanjutan dengan aset tersebut.

Where the Group has transferred its rights
to receive cash flows from the financial
asset or has entered into a pass-througharrangement and has neither transferred
nor retained substantially all the risks andrewards of the financial asset nor
transferred control of the financial asset,
a new financial asset is recognized to theextentoftheGroup’scontinuing
involvement in the asset.

the contractual rights to receive cash
flows from the financial asset have
expired; orii. theGroup
hastransferredits
contractual rights to receive cash flows
from the financial asset or has assumed
an obligation to pay them in full withoutmaterial delay to a third party under a“pass-through” arrangement and either(a) has transferred substantially all therisks and rewards of the financial asset,or (b) has neither transferred nor
retained substantially all the risks andrewards of the financial asset, but has
transferred control of the financial asset.

15

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan (lanjutan)(i)

SUMMARY OF SIGNIFICANTPOLICIES (continued)c.

Aset Keuangan (lanjutan)

ACCOUNTING

Financial Assets and Liabilities (continued)(i) Financial Assets (continued)

Penghentian pengakuan aset keuangan(lanjutan)

Derecognition(continued)

Keterlibatan
berkelanjutan
berbentuk
pemberian jaminan atas aset yangditransfer, diukur sebesar jumlah terendah
antara nilai aset yang ditransfer dan nilai
maksimal dari pembayaran yang diterimayang mungkin harus dibayar kembali oleh
Grup.

Continuing involvement that takes the formof a guarantee over the transferred asset,
is measured at the lower of the original
carrying amount of the asset andthe maximum amount of consideration that
the Group could be required to repay.

Dalam hal ini, Grup juga mengakui
liabilitas terkait. Aset yang ditransfer dan
liabilitas terkait diukur dengan basis yangmerefleksikan hak dan kewajiban yangtetap dimiliki Grup.

In that case, the Group also recognizes anassociated liability. The transferred asset
and the associated liability are measured ona basis that reflects the rights andobligations that the Group has retained.

Pada saat penghentian pengakuan atas
aset keuangan secara keseluruhan, makaselisih antara nilai tercatat dan jumlah dari(i) pembayaran yang diterima, termasuk
setiap aset baru yang diperoleh dikurangi
setiap liabilitas baru yang harus
ditanggung; dan (ii) setiap keuntungan
atau kerugian kumulatif yang telah diakui
secara langsung dalam ekuitas harus
diakui pada laporan laba rugi dan
penghasilan
komprehensiflainkonsolidasian interim.

On derecognition of a financial asset in its
entirety, the difference between the
carrying amount and the sum of (i) the
consideration received, including any new
asset obtained less any new liability
assumed; and (ii) any cumulative gain orloss that has been recognized directly inequity is recognized in the interim
consolidated statements of profit or loss
and other comprehensive income.

Penurunan nilai

Impairment

Pada setiap tanggal pelaporan, Grupmengevaluasi apakah terdapat bukti yangobjektif bahwa aset keuangan atau
kelompok aset keuangan mengalami
penurunan nilai. Penurunan nilai atas asetkeuangan atau kelompok aset keuangan
dianggap telah terjadi jika, dan hanya jika,
terdapat bukti yang objektif mengenai
penurunan nilai sebagai akibat dari satu
atau lebih peristiwa yang terjadi setelah
pengakuan awal aset tersebut (“peristiwa
yang merugikan”), dan peristiwa yangmerugikan tersebut berdampak padaestimasi arus kas masa depan atas asetkeuangan atau kelompok aset keuanganyang dapat diestimasi secara andal.

The Group assesses at each reporting datewhether there is any objective evidence
that a financial asset or a group of financial
assets is impaired. A financial asset or agroup of financial assets is deemed to be
impaired if, and only if, there is objective
evidence of impairment as a result of one
or more events that has occurred after the
initial recognition of the asset (an incurred“loss event”), and that loss event has an
impact on the estimated future cash flowsof the financial asset or the group offinancial assets that can be reliably
estimated.

16

offinancial

asset

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan (lanjutan)(i)

SUMMARY OF SIGNIFICANTPOLICIES (continued)c.

ACCOUNTING

Financial Assets and Liabilities (continued)

Aset Keuangan (lanjutan)(i) Financial Assets (continued)

Penurunan nilai (lanjutan)

Impairment (continued)

Bukti penurunan nilai dapat meliputi
indikasi pihak peminjam atau kelompok
pihak peminjam mengalami kesulitan
keuangan signifikan, wanprestasi atau
tunggakan pembayaran bunga atau
pokok, terdapat kemungkinan bahwa
pihak peminjam akan dinyatakan pailit
atau melakukan reorganisasi keuangan
lainnya dan pada saat data yang dapat
diobservasi
mengindikasikan
adanyapenurunan yang dapat diukur atas
estimasi arus kas masa datang, seperti
meningkatnya tunggakan atau kondisi
ekonomiyang
berkorelasidenganwanprestasi.

Evidence of impairment may include
indications that the debtors or a group of
debtors is experiencing significant financial
difficulty, default or delinquency in interestor principal payments, the probability thatthey will enter bankruptcy or other financial
reorganization and when observable data
indicate that there is a measurable
decrease in the estimated future cash
flows, such as changes in arrears or
economic conditions that correlate withdefaults.

Aset Keuangan yang Dicatat pada Biaya
Perolehan Diamortisasi

Financial Assets Carried at Amortized Cost

Untuk pinjaman yang diberikan dan
piutang yang dicatat pada biaya perolehan
diamortisasi,
Gruppertamakalimenentukan secara individual apakah
terdapatbukti
objektifmengenai
penurunan nilai atas aset keuangan yangsignifikan secara individual, atau secara
kolektif untuk aset keuangan yang tidak
signifikan secara individual.

For loans and receivables carried atamortized cost, the Group first assesses
individually whether objective evidence ofimpairment exists individually for financial
assets that are individually significant, or
collectively for financial assets that are notindividually significant.

Jika Grup menentukan tidak terdapat
bukti objektif mengenai penurunan nilai
atas aset keuangan yang dinilai secara
individual,
terlepasasetkeuangantersebut signifikan atau tidak, maka Grupmemasukkan aset tersebut ke dalamkelompok aset keuangan yang memiliki
karakteristik risiko kredit yang sejenis dan
menilaipenurunan
nilaikelompok
tersebut secara kolektif. Aset yangpenurunan
nilainyadinilaisecaraindividual dan untuk itu kerugian
penurunan nilai diakui atau terus diakui,tidak termasuk dalam penilaian penurunan
nilai secara kolektif.

If the Group determines that no objective
evidence of impairment exists for anindividually assessed financial asset,
whether significant or not, it includes theasset in a group of financial assets withsimilar credit risk characteristics andcollectively assesses them for impairment.
Assets that are individually assessed for
impairment and for which an impairment
loss is, or continues to be recognized, are
not included in a collective assessment or
impairment.

Jika terdapat bukti objektif bahwa
kerugian penurunan nilai telah terjadi,
jumlah kerugian tersebut diukur sebagai
selisih antara nilai tercatat aset dengan
nilai kini estimasi arus kas masa datang(tidak termasuk kerugian kredit di masa
mendatang yang belum terjadi).

When there is objective evidence that an
impairment loss has been incurred, theamount of the loss is measured as thedifference between the asset’s carrying
amount and the present value of estimatedfuture cash flows (excluding future credit
losses that have not been incurred).

17

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan (lanjutan)(i)

SUMMARY OF SIGNIFICANTPOLICIES (continued)c.

ACCOUNTING

Financial Assets and Liabilities (continued)

Aset Keuangan (lanjutan)(i) Financial Assets (continued)

Penurunan nilai (lanjutan)

Impairment (continued)

Aset Keuangan yang Dicatat pada Biaya
Perolehan Diamortisasi (lanjutan)

Financial Assets Carried at Amortized Cost(continued)

Nilai kini atas estimasi arus kas masa
datang didiskonto dengan menggunakan
Suku Bunga Efektif (SBE) awal dari asetkeuangan tersebut. Jika pinjaman yangdiberikan memiliki suku bunga variabel,maka tingkat diskonto yang digunakan
untuk
mengukur
setiapkerugianpenurunan nilai adalah SBE yang berlaku.

The present value of the estimated future
cash flows is discounted at the financial
assets’ original Effective Interest Rate
(EIR). If a loan has a variable interest rate,
the discount rate for measuring any
impairment loss is the current EIR.

Nilai tercatat atas aset keuangan
dikurangi melalui penggunaan akun
cadangan penurunan nilai dan jumlah
kerugian tersebut diakui secara langsung
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian interim.

The carrying amount of the asset is
reduced through the use of an allowance
for impairment account and the amount of
the loss is directly recognized in the interim
consolidated statements of profit or loss
and other comprehensive income.

Jika, dalam periode berikutnya, nilai
estimasi kerugian penurunan nilai asetkeuangan bertambah atau berkurangyang dikarenakan peristiwa yang terjadi
setelah penurunan nilai diakui, makakerugianpenurunan
nilai
yang
sebelumnya diakui ditambahkan atau
dikurangi(dipulihkan)
denganmenyesuaikan akun cadangan penurunan
nilai. Pemulihan tersebut tidak bolehmengakibatkan
nilai
tercatatasetkeuangan melebihi biaya perolehan
diamortisasiyangseharusnya
jika
penurunan nilai tidak diakui pada tanggal
pemulihan dilakukan. Jumlah pemulihan
aset keuangan diakui pada laporan labarugi dan penghasilan komprehensif lainkonsolidasian interim.

If, in the subsequent period, the amount of
the estimated impairment loss increases ordecreases because of event occurring after
the impairment was recognized, thepreviously recognized impairment loss isincreased or reduced (recovered) by
adjusting the allowance for impairment
account. The reversal shall not result in acarrying amount of the financial asset thatexceeds what the amortized cost would
have been had the impairment not beenrecognized at the date the impairment isreversed. The recovery of financial assets
is recognized in the interim consolidated
statements of profit or loss and othercomprehensive income.

(ii) Liabilitas Keuangan(ii) Financial Liabilities

Pengakuan awal dan pengukuran

Initial recognition and measurement

Liabilitas keuangan dalam ruang lingkup
PSAK
No.
55
(Revisi
2014)
diklasifikasikan
sebagai
liabilitas
keuangan yang diukur pada nilai wajar
melalui laporan laba rugi atau utang dan
pinjaman. Grup menetapkan klasifikasi
atas liabilitas keuangan pada saat
pengakuan awal.

Financial liabilities within the scope of
PSAK No. 55 (Revised 2014) are classified
as financial liabilities at fair value throughprofit or loss or loans and borrowings. The
Group determines the classification of its
financial liabilities at initial recognition.

18

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan (lanjutan)c.

(ii) Liabilitas Keuangan (lanjutan)
Pengakuan(lanjutan)

awal

dan

SUMMARY OF SIGNIFICANTPOLICIES (continued)

ACCOUNTING

Financial Assets and Liabilities (continued)(ii) Financial Liabilities (continued)

pengukuran

Initial recognition and measurement(continued)

Pada saat pengakuan awalnya, liabilitas
keuangan diukur pada nilai wajar, dandalam hal liabilitas keuangan yang tidak
diukur pada nilai wajar melalui laba rugi,
nilai wajar tersebut ditambah denganbiaya transaksi yang dapat diatribusikan
secara langsung dengan penerbitan
liabilitas keuangan tersebut.

When financial liabilities are recognizedinitially, they are measured at fair value,
and in the case of financial liabilities not
being measured at fair value through profit
or loss, directly attributable transaction
costs are being added to the fair value.

Pada tanggal laporan posisi keuangankonsolidasian interim, Grup tidak memiliki
liabilitas
keuanganselainyang
diklasifikasikan
sebagai utangdanpinjaman.

As of reporting dates of the interim
consolidated financial statements, theGroup has no financial liabilities other thanthose classified as loans and borrowings.

Pengukuran setelah pengakuan awal

Subsequent measurement

Setelahpengakuanawal,
liabilitas
keuangan Grup yang meliputi utang
usaha, utang lain-lain, liabilitas yangmasih harus dibayar dan pinjaman bankjangka pendek, selanjutnya diukur padabiaya perolehan diamortisasi dengan
menggunakan metode suku bunga efektif.

After initial recognition, the Group’s
financial liabilities comprising of trade
payables,otherpayables,accruedliabilities and short-term bank loan are
subsequently measured at amortized costusing the effective interest rate method.

Penghentian
keuangan

Derecognition of financial liability

pengakuanliabilitas

Sebuah liabilitas keuangan dihentikan
pengakuannya pada saat kewajiban yangditetapkan
dalam
kontraktersebutdihentikan
atau
dibatalkan
ataukadaluwarsa.

A financial liability is derecognized when
the obligation specified in the contract isdischarged or cancelled or expired.

Ketika sebuah liabilitas keuangan ditukar
dengan liabilitas keuangan lain daripemberi pinjaman yang sama atas
persyaratan yang secara substansial
berbeda, atau bila persyaratan dariliabilitas keuangan tersebut secara
substansial dimodifikasi, pertukaran atau
modifikasi persyaratan tersebut dicatat
sebagai penghentian pengakuan liabilitas
keuangan awal dan pengakuan liabilitas
keuangan baru, dan selisih antara
nilai tercatat masing-masing liabilitas
keuangan tersebut diakui dalam laporanlaba rugi dan penghasilan komprehensif
lain konsolidasian interim.

When an existing financial liability isreplaced by another from the same lenderon substantially different terms, or theterms of an existing financial liability aresubstantially modified, such an exchange
or modification is treated as derecognitionof the original financial liability andrecognition of a new financial liability, andthe difference in the respective carrying
amounts is recognized in the interim
consolidated statements of profit or loss
and other comprehensive income.

19

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)c.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Aset dan Liabilitas Keuangan (lanjutan)

SUMMARY OF SIGNIFICANTPOLICIES (continued)c.

(iii) Saling Hapus Instrumen Keuangan

Financial assets and financial liabilities areoffset and the net amount reported in theinterimconsolidated
statementsoffinancial position if, and only if, there is acurrently enforceable legal right to offset
the recognized amounts and there is anintention to settle on a net basis, or to
realize the assets and settle the liabilities
simultaneously.

(iv) Nilai Wajar Instrumen Keuangan(iv) Fair Value of Financial Instruments

Nilai wajar instrumen keuangan yangdiperdagangkan di pasar aktif pada setiap
tanggal pelaporan ditentukan dengan
mengacu pada kuotasi harga pasar padaakhir
periodepelaporan,
tanpa
pengurangan untuk biaya transaksi.

The fair value of financial instruments thatare traded in active markets at eachreporting date is determined by reference
to quoted market prices at the end of thereporting period, without any deduction fortransaction costs.

Untuk instrumen keuangan yang tidak
memiliki pasar aktif, nilai wajar ditentukan
dengan menggunakan teknik penilaianyang diizinkan oleh PSAK No. 68,“Pengukuran Nilai Wajar” seperti dengan
mengacu pada transaksi pasar terkini
yang dilakukan secara wajar (arm’s length
market transactions) antara pihak-pihakyang memahami dan berkeinginan;
mengacu kepada nilai wajar terkini
instrumen lain yang secara substansialsama; analisa arus kas yang didiskontoatau model penilaian lainnya.

For financial instruments where there is noactive market, the fair value is determinedusing appropriate valuation techniques
permitted by PSAK No. 68, “Fair Value
Measurement” such as using recent arm’s
length market transactions between
knowledgeable
andwilling
parties;reference to the current fair value ofanother instrument that is substantially thesame; discounted cash flow analysis orother valuation models.

Kas dan Setara Kasd.

Cash and Cash Equivalent
Cash and cash equivalent consist of cash on
hand and in banks, and time deposit withmaturities within three months or less which
are not restricted in use and readily convertible
to cash without significant changes in value.

Kas dan setara kas terdiri dari saldo kas danbank, serta deposito berjangka yang jatuh
tempo dalam waktu tiga bulan atau kurangyang tidak dibatasi penggunaannya dan dapat
segera dijadikan kas tanpa terjadi perubahannilai yang signifikan.
e.

Financial Assets and Liabilities (continued)(iii) Offsetting Financial Instrument

Aset keuangan dan liabilitas keuangandisalinghapuskan dan nilai netonya
disajikan dalam laporan posisi keuangankonsolidasian interim jika, dan hanya jika,
terdapat hak yang berkekuatan hukum
untuk melakukan saling hapus atas jumlahtercatat dari aset keuangan dan liabilitas
keuangan tersebut dan terdapat intensi
untuk menyelesaikan secara neto, atau
untuk
merealisasikanasetdanmenyelesaikan
liabilitas
secarabersamaan.

d.

ACCOUNTING

Transaksi dengan Pihak-pihak Berelasi

e.

Transactions with Related Parties
The Group has transactions with relatedparties as defined in PSAK No. 7(Improved 2015), “Related Party Disclosures”.

Grup mempunyai transaksi dengan pihak
berelasi sebagaimana didefinisikan pada
PSAK
No.
7
(Penyesuaian2015),“Pengungkapan Pihak-pihak Berelasi”.

20The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)

AKUNTANSIe.

Pihak-pihak

Transaksi(lanjutan)

denganPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Berelasi

SUMMARY OF SIGNIFICANTPOLICIES (continued)e.

f.

Persediaanh.

RelatedPartiesInventories
Inventories are stated at the lower of cost or
net realizable value. Cost is determined using
the average method. Allowance for inventories
obsolescence is provided based on the
periodic review of the condition of theinventories.

Persediaan dinyatakan sebesar nilai yanglebih rendah antara biaya perolehan dan nilai
realisasi neto. Biaya perolehan ditentukan
dengan metode rata-rata (average method).
Penyisihan persediaan usang dilakukan atas
dasar hasil penelaahan secara periodik
terhadap kondisi persediaan.
g.

with

All significant transactions and balances withrelated parties are disclosed in the notes to theinterim consolidated financial statements.

Seluruh transaksi dan saldo yang signifikan
dengan pihak-pihak berelasi diungkapkan
dalam catatan atas laporan keuangankonsolidasian interim.
f.

Transactions(continued)

ACCOUNTING

Beban Dibayar Dimuka

g.

Prepaid Expenses

Beban dibayar dimuka dibebankan selama
tahun manfaatnya.

Prepaid expenses are charged to operations
over the year benefited.

Aset Tetap

h.

Fixed Assets
The Group has chosen the cost model as ameasurement of its fixed assets accounting
policy.

Grup memilih model biaya sebagai kebijakan
akuntansi pengukuran aset tetap.
Aset tetap dinyatakan sebesar harga
perolehan dikurangi akumulasi penyusutan
dan rugi penurunan nilai, jika ada. Biaya
perolehan termasuk biaya penggantian bagian
aset tetap saat biaya tersebut terjadi, jikamemenuhi kriteria pengakuan. Selanjutnya,
pada saat inspeksi yang signifikan dilakukan,
biaya inspeksi itu diakui ke dalam jumlah nilai
tercatat (“carrying amount”) aset tetap sebagai
suatu penggantian jika memenuhi kriteria
pengakuan. Semua biaya pemeliharaan dan
perbaikan yang tidak memenuhi kriteria
pengakuan diakui dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasianinterim pada saat terjadinya.



Fixed assets are stated at cost lessaccumulated depreciation and impairment
losses, if any. Such cost includes the cost of
replacing part of the fixed assets when thatcost is incurred, if the recognition criteria aremet. Likewise, when a major inspection is
performed, its cost is recognized in the
carrying amount of the fixed assets as areplacement if the recognition criteria aresatisfied. All other repairs and maintenancecosts that do not meet the recognition criteria
are recognized in the interim consolidated
statements of profit or loss and othercomprehensive income as incurred.

Penyusutan dihitung dengan menggunakan
metode garis lurus (straight-line method)
berdasarkan estimasi masa manfaat ekonomis
aset tetap sebagai berikut:

Depreciation is computed using the straightline method over the estimated useful life of
the assets, as follows:

Tahun/Years
Pengembangan prasarana
Perabot dan perlengkapan
Peralatan studio dan kantor
Kendaraan

5-20
4-8
4
8

21

Leasehold improvements
Furniture and fixtures
Studio and office equipment
VehiclesThe original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)h.

i.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)

ACCOUNTING

Aset Tetap (lanjutan)

h.

Fixed Assets (continued)

Jumlah tercatat aset tetap dihentikan
pengakuannya pada saat dilepaskan atau saat
tidak ada manfaat ekonomis masa depan yangdiharapkan
daripenggunaan
atau
pelepasannya. Laba atau rugi yang timbul daripenghentian pengakuan aset (dihitung sebagai
perbedaan antara jumlah neto hasil pelepasan
dan nilai tercatat dari aset) dimasukkan dalamlaporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian interim padaperiodeaset
tersebutdihentikan
pengakuannya.



An item of fixed assets is derecognized upon
disposal or when no future economic benefits
are expected from its use or disposal. Any gainor loss arising on derecognition of the asset(calculated as the difference between the net
disposal proceeds and the carrying amount of
the asset) is included in the interim
consolidated statements of profit or loss andother comprehensive income in the period theasset is derecognized.

Aset dalam penyelesaian dinyatakan sebesar
biaya perolehan dan disajikan sebagai bagiandari ‘’Aset Tetap’’ dalam laporan posisi
keuangan konsolidasian interim. Akumulasi
biaya
perolehan
untuk
aset
dalam
penyelesaian akan dipindahkan ke masingmasing aset tetap yang bersangkutan padasaat aset tersebut selesai dikerjakan dan siap
digunakan sesuai dengan tujuannya. Asetdalam penyelesaian tidak disusutkan karena
aset tersebut belum siap untuk digunakan.

Construction in-progress is stated at cost andpresented as part of “Fixed Assets” in theinterim consolidated statements of financial
position. The accumulated cost of the asset
constructed is transferred to the appropriate
fixed assets account when the construction iscompleted and the asset is ready for its
intended use. Assets under construction are
not depreciated as they are not yet available
for use.

Pada setiap akhir tahun buku, nilai residu,
umur manfaat dan metode penyusutan aset
tetap ditelaah dan jika sesuai dengankeadaan, disesuaikan secara prospektif.

The residual values, useful life and methods ofdepreciation of fixed assets are reviewed andadjusted prospectively if appropriate, at eachfinancial year end.

Aset Takberwujudi.

Intangible Asset

Aset takberwujud yang diperoleh secara
terpisah diukur pada saat pengakuan awal
sebesar biaya perolehan. Setelah pengakuan
awal,
aset
takberwujud
dinyatakan
berdasarkan biaya perolehan dikurangi
akumulasi amortisasi dan akumulasi kerugian
penurunan nilai, jika ada.

Intangible asset acquired separately aremeasured on initial recognition at cost.
Following initial recognition, intangible asset
are carried at cost less any accumulated
amortization and any accumulated impairment
losses, if any.

Aplikasi layanan online bioskop, desain dan
standarisasi bioskop adalah aset takberwujud
yang diperoleh dengan masa manfaat yangterbatas, terutama merupakan biaya yangberhubungan
denganperolehandanpengembangan aplikasi layanan online, desain
dan standarisasi bioskop yang digunakan
untuk kegiatan usaha Perusahaan dan Entitas
Anak.
Biaya
ini
diamortisasi
denganmenggunakan metode garis lurus selama
taksiran masa manfaat ekonomis 3-4 tahun.

Cinema online service application, design andstandardization of cinema are intangible assets
acquired with a definite useful life, whichmainly represents the cost related to theacquisition and development of cinema online
service application, design and standardizationof cinema which is used in the Company andSubsidiary’s operating activity. These costs areamortized using the straight-line method overthe estimated useful life of 3-4 years.

22

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)i.

j.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)

Aset Takberwujud (lanjutan)i.

ACCOUNTING

Intangible Asset (continued)

Lisensi film adalah aset takberwujud yangdiperoleh dengan masa manfaat yangterbatas, terutama merupakan biaya yangdikeluarkan untuk memperoleh lisensi film
tersebut dari pemilik film. Biaya lisensi film
diamortisasi dengan menggunakan metodeestimasi persentase atas ekspektasi konsumsi
manfaat ekonomis masa depan dengan
taksiran masa manfaat ekonomis 2 tahun.

Movie licenses are intangible assets acquiredwith a definite useful life, which mainly
represents the costs incurred to acquire themovie licenses from the movie owners. These
costs are amortized using the estimatedpercentage of expected consumption of future
economic benefits method over the estimateduseful life of 2 years.

Pada tanggal pelaporan, uang muka
pembelian lisensi film dicatat sebagai bagiandari “Uang Muka Pembelian Aset Tidak
Lancar” pada laporan posisi keuangankonsolidasian interim.

As of reporting dates, advances for purchaseof movie licenses are recorded as part of“Advances for Purchase of Non-Current
Assets” in the interim consolidated statementsof financial position.

Periode amortisasi dan metode amortisasi
ditelaah minimum setiap akhir tahun buku.
Perubahan masa manfaat yang diharapkan
atau pola yang diharapkan dari konsumsi
manfaat ekonomi masa depan dari aset dicatat
dengan mengubah periode amortisasi atau
metode, yang sesuai, dan diperlakukan
sebagai perubahan estimasi akuntansi. Beban
amortisasi aset takberwujud dengan masa
manfaat terbatas diakui dalam laporan labarugi dan penghasilan komprehensif lainkonsolidasian interim dalam kategori biaya
sesuai dengan fungsi dari aset takberwujud.

The amortization period and the amortization
method are reviewed at least at each financial
year end. Changes in the expected useful lifeor the expected pattern of consumption of
future economic benefits embodied in theasset is accounted for by changing theamortization period or method, as appropriate,
and are treated as change in accounting
estimates. The amortization expense on
intangible asset with definite life is recognizedin the interim consolidated statements of profit
or loss and other comprehensive income in the
expense category consistent with the functionof the intangible asset.

Laba atau rugi yang timbul dari penghentian
pengakuan aset takberwujud diukur sebagai
perbedaan antara jumlah neto hasil pelepasan
dan nilai tercatat aset dan diakui dalamlaporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian interim padasaat aset tersebut dihentikan pengakuannya.

Gain or loss arising from derecognition of an
intangible asset is measured as the difference
between the net disposal proceeds and thecarrying amount of the asset and is recognizedin the interim consolidated statements of profit
or loss and other comprehensive income when
the asset is derecognized.

Sewa

 j.

LeasesSewa yang mengalihkan secara substansial
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset, diklasifikasikan sebagai
sewa pembiayaan. Selanjutnya, suatu sewa
diklasifikasikan sebagai sewa operasi, jika
sewa tidak mengalihkan secara substansial
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.

Leases that transfer substantially to the lessee
all the risks and rewards incidental toownership of the leased item are classified as
financial leases. Moreover, leases which do
not transfer substantially all the risks andrewards incidental to ownership of the leased
item are classified as operating leases.

23

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)
j.

k.

l.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)
 j.

Sewa (lanjutan)

ACCOUNTING

Leases (continued)

Grup sebagai lessee

The Group as lessee

Dalam sewa operasi, Grup mengakui
pembayaran sewa sebagai beban dengan
dasar garis lurus (straight-line basis) selama
masa sewa.

Under an operating lease, the Group
recognized lease payments as an expense on
a straight-line basis over the lease term.

Grup sebagai lessor

The Group as lessor

Dalam sewa menyewa biasa, Grup mengakui
aset untuk sewa operasi di laporan posisi
keuangan konsolidasian interim sesuai sifat
aset tersebut. Penghasilan sewa operasi
diakui sebagai penghasilan atas dasar garis
lurus selama masa sewa.

Under an operating lease, the Group shallpresent assets subject to operating leases in
its interim consolidated statements of financial
position according to the nature of the asset.
Lease income from operating leases shall berecognized as income on a straight-line basis
over the lease term.
k.

Penurunan Nilai Aset Non-Keuangan

Impairment of Non-Financial Assets

Pada setiap akhir periode pelaporan, Grupmenilai apakah terdapat indikasi suatu asetmengalami penurunan nilai. Jika terdapat
indikasi tersebut atau pada saat pengujian
penurunan nilai aset (seperti aset tak berwujud
dengan umur manfaat tidak terbatas, aset tak
berwujud yang belum dapat digunakan, atau
goodwill yang diperoleh dalam suatu
kombinasi bisnis) diperlukan, maka Grup
membuat estimasi jumlah terpulihkan aset
tersebut.

The Group assesses at the end of eachreporting period whether there is an indicationthat an asset may be impaired. If any such
indication exists, or when annual impairment
testing for an asset (i.e., an intangible asset
with an indefinite useful life, an intangible
asset not yet available for use, or goodwill
acquired in a business combination) is
required, the Group makes an estimate of theasset’s recoverable amount.

Berdasarkan penilaian manajemen, tidak ada
kejadian-kejadian atau perubahan-perubahankeadaan yang mengindikasikan penurunan
nilai aset non-keuangan pada tanggal
30 Juni 2017 dan 31 Desember 2016.

Based on the evaluation of the management,
there are no events or changes incircumstances which may indicate impairment
in the value of non-financial assets as ofJune 30, 2017 and December 31, 2016.

Pengakuan Pendapatan dan Bebanl.

Revenue and Expense Recognition
 Revenue from cinema is recognized whenmovie show has been rendered. Revenue fromthe sale of services and goods is recognizedwhen the services or goods are rendered orsignificantly provided and the benefits havebeen received by the customer. Expenses arerecognized when incurred by using accrualbasis.

Pendapatan bioskop diakui pada saat
pertunjukan film telah diputar. Pendapatan
atas penjualan jasa dan barang diakui padasaat jasa atau barang diserahkan atau secara
signifikan diberikan dan manfaat jasa atau
barangtersebuttelah
dinikmatiolehkonsumen. Beban diakui pada saat terjadinya
dengan menggunakan dasar akrual.

24The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)l.

Pengakuan(lanjutan)

AKUNTANSI

Pendapatandan

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Beban

SUMMARY OF SIGNIFICANTPOLICIES (continued)l.

Revenueand(continued)

ExpenseACCOUNTING

Recognition

As of reporting dates, revenues recognized but
not yet billed to customer are recorded as“Unbilled
Revenues”
intheinterimconsolidated statements of financial position.

Pada tanggal pelaporan, pendapatan yangsudah diakui namun belum ditagihkan dicatat
sebagai “Pendapatan yang Masih Harus
Ditagih” pada laporan posisi keuangankonsolidasian interim.

m. Employee Benefits

m. Imbalan Kerja
Grup menerapkan PSAK No. 24 (Amandemen2015), “Imbalan Kerja” dan mengakui liabilitas
imbalan kerja yang tidak didanai sesuai
dengan Undang-undang No. 13/2003 tanggal
25 Maret 2003 (“Undang-undang”).

 The Group adopted PSAK No. 24 (Revised2015), "Employee Benefits" and recognized
unfunded employee benefits liabilities inaccordance with Labor Law No. 13/2003 dated
March 25, 2003 (the “Law”).

Berdasarkan PSAK No. 24 (Amandemen2015), perhitungan estimasi beban dan
liabilitas imbalan kerja berdasarkan Undangundang ditentukan dengan metode penilaianaktuaria “Projected Unit Credit”.

Under PSAK No. 24 (Revised 2015), thecalculation of estimated employee benefits
expense and liabilities under the Law isdetermined using the “Projected Unit Credit”
valuation method.

Pengukuran kembali atas liabilitas (aset)
imbalan pasti neto, yang diakui sebagai
penghasilan komprehensif lain, terdiri dari:Remeasurement on net defined benefit liability(asset),which
recognizedasothercomprehensive income, consists of:

i.
ii.

i.
ii.

iii.

Keuntungan dan kerugian aktuarial;
Imbal hasil atas aset program, tidak
termasuk jumlah yang dimasukkan dalam
bunga neto liabilitas (aset);
Setiap perubahan dampak batas aset,tidak termasuk jumlah yang dimasukkan
dalam bunga neto atas liabilitas (aset).

iii.

Actuarial gain and losses;
Return on program asset, excluding theamount included in liabilities (asset) net
interest;
Every changes in asset ceiling, excluding
the amount included in liabilities (asset)
net interest.

Pengukuran kembali atas liabilitas (aset)
imbalan pasti neto, yang diakui sebagai
penghasilan
komprehensif
lain
tidak
direklasifikasi ke laba rugi periode berikutnya.

Remeasurement on net defined benefit
liabilities (asset), which recognized as othercomprehensive income will not be reclassified
subsequently to profit or loss in the next
period.

Keuntungan dan kerugian aktuarial yangtimbul dari penyelesaian dan perubahan
asumsi aktuaria dibebankan atau dikreditkanke ekuitas pada penghasilan komprehensif
lainnya pada tahun di mana terjadinya
perubahan tersebut.

Actuarial gain and losses arising fromexperience adjustments and changes in
actuarial assumptions are charged or credited
to equity in other comprehensive income inyear in which they arise.

Keuntungan atau kerugian atas kurtailmen
atau penyelesaian suatu program imbalan
pastidiakuiketikakurtailmen
ataupenyelesaian terjadi.

Gains or losses on the curtailment or
settlement of a defined benefit plan arerecognized when the curtailment or settlement
occurs.

25

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)n.

o.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)

Biaya Emisi Saham yang Ditangguhkan

n.

Deferred Share Issuance Cost

Biaya emisi saham merupakan biaya-biayayang berkaitan dengan penerbitan efek ekuitas
Perusahaan yang ditangguhkan dan akan
mengurangi agio saham ketika efek ekuitas
Perusahaan diterbitkan.



Deferred share issuance cost represents costs
related to the Company’s shares issuancewhich are deferred and will be deducted fromadditional paid-in capital when the Company’s
shares are issued.

Transaksi dan Saldo dalam Mata Uang
Asing

o.

Foreign
Currency
BalancesKurs tengah Bank Indonesia adalah sebagai
berikut:
30 Juni/
June 30,
2017
1 Dolar Amerika Serikat
1 Euro Eropa

Transactions

andTransactions involving foreign currencies arerecorded in the functional currency at the rates
of exchange prevailing at the time thetransactions are made. At interim consolidated
statement of financial position date, monetary
assets and liabilities denominated in foreign
currencies are adjusted to reflect the prevailingexchange rates at such date and the resulting
gains or losses are credited or charged tocurrent year operations.

Transaksi dalam mata uang asing dicatat
dalam mata uang fungsional berdasarkan nilai
tukar yang berlaku pada saat transaksi
dilakukan. Pada tanggal laporan posisi
keuangan konsolidasian interim, aset dan
liabilitas moneter dalam mata uang asing
disesuaikan untuk mencerminkan kurs yangberlaku pada tanggal tersebut dan laba ataurugi kurs yang timbul dikreditkan atau
dibebankan pada usaha tahun berjalan.

p.

ACCOUNTING

The middle rates of exchanges of Bank
Indonesia are as follows:

31 Desember/
December 31,
2016

13.31914.87513.43614.162

p.

Pajak Penghasilan

United States Dollar 1
European Euro 1

Income Taxes

Pajak Kini

Current Tax

Aset dan liabilitas pajak kini untuk periode
berjalan diukur sebesar jumlah yangdiharapkan dapat direstitusi dari atau
dibayarkan kepada otoritas perpajakan. Tarif
pajak dan peraturan pajak yang digunakan
untuk menghitung jumlah tersebut adalahyang telah berlaku atau secara substansial
telah berlaku pada tanggal pelaporan.

Current income tax assets and liabilities for thecurrent period are measured at the amount
expected to be recovered from or paid to thetax authority. The tax rates and tax laws used
as a basis for computation are those that havebeen enacted or substantively enacted as at
the reporting dates.

Koreksi terhadap kewajiban perpajakan diakuisaat surat ketetapan pajak diterima, atau jika
mengajukan banding, pada saat keputusan
atas banding tersebut telah ditetapkan.

Amendments to taxation obligations arerecorded when a tax assessment letter isreceived or, if appealed against, when the
results of the appeal are determined.

26

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)p.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)
p.

Pajak Penghasilan (lanjutan)

ACCOUNTING

Income Taxes (continued)

Pajak Tangguhan

Deferred Tax

Pajak tangguhan diakui dengan menggunakan
metode liabilitas atas perbedaan temporer
pada tanggal pelaporan antara dasar
pengenaan pajak aset dan liabilitas dan
jumlah tercatatnya untuk tujuan pelaporan
keuangan pada tanggal pelaporan.

Deferred tax is provided using the liability
method on temporary differences at thereporting dates between the tax bases ofassets and liabilities and their carrying amounts
for financial reporting purposes at the reporting
dates.

Liabilitas pajak tangguhan diakui untuk semua
perbedaan temporer kena pajak dan asetpajak tangguhan diakui untuk perbedaan
temporer yang boleh dikurangkan dan
akumulasi rugi fiskal, sepanjang besar
kemungkinan laba kena pajak akan tersedia
sehingga perbedaan temporer yang boleh
dikurangkan dan akumulasi rugi fiskal tersebut
dapat dimanfaatkan.

Deferred tax liabilities are recognized for all
taxable temporary differences and deferred tax
assets are recognized for deductible temporary
differences and accumulated fiscal losses tothe extent that it is probable that taxable
income will be available in future years against
which the deductible temporary differences andaccumulated fiscal losses can be utilized.

Aset dan liabilitas pajak tangguhan diakui atas
perbedaan temporer kena pajak terkait
dengan investasi pada entitas anak dan
asosiasi, kecuali yang waktu pembalikannya
dapat dikendalikan dan besar kemungkinan
perbedaan temporer tersebut tidak akan
dibalik di masa depan yang diperkirakan.

Deferred tax assets and liabilites arerecognized in respect of taxable temporary
differences associated with investments in
subsidiaries and associates, except where thetiming of the reversal of the temporary
differences can be controlled and it is probablethat the temporary differences will not reversein the foreseeable future.

Jumlah tercatat aset pajak tangguhan ditelaah
pada setiap tanggal pelaporan dan nilai
tercatatnya
disesuaikan
berdasarkan
ketersediaan laba kena pajak di masa
mendatang.

The carrying amount of deferred tax asset isreviewed at each reporting date and adjusted
based on availability of future taxable income.

Aset dan liabilitas pajak tangguhan diukur
dengan menggunakan tarif pajak yangdiharapkan akan berlaku pada tahun saat aset
dipulihkan
atau
liabilitas
diselesaikan
berdasarkan tarif pajak yang peraturan pajakyang berlaku atau yang telah secara
substansial berlaku pada tanggal pelaporan.
Perubahan nilai tercatat aset dan liabilitas
pajak tangguhan yang disebabkan perubahan
tarif pajak dibebankan pada tahun berjalan,kecualiuntuk
transaksi-transaksi
yangsebelumnya telah langsung dibebankan atau
dikreditkan ke ekuitas.

Deferred tax assets and liabilites are measured
at the tax rates that are expected to apply tothe year when the asset is realized or theliability is settled, based on the tax rates andtax laws that have been enacted or
substantively enacted as at the reporting dates.
Changes in the carrying amount of deferred tax
assets and liabilities due to a change in tax
rates are charged to current year operations,
except to the extent that they relate to items
previously charged or credited to equity.

27

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)p.

q.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

SUMMARY OF SIGNIFICANTPOLICIES (continued)
p.

Pajak Penghasilan (lanjutan)

ACCOUNTING

Income Taxes (continued)

Pajak Penghasilan Final

Final Income Tax

Entitas Anak memiliki pendapatan bruto yangtidak melebihi Rp4.800.000.000 pada tahun
pajak terakhir sebelum periode pajak berjalanyang merupakan subjek Pajak Penghasilan
Final menurut Peraturan Pemerintah (PP)No. 46 Tahun 2013 sebesar 1% daripendapatan bruto.

The Subsidiary has gross revenues that does
not exceed Rp4,800,000,000 in the last fiscal
year prior to current fiscal period, which is
subjected to Final Income Tax in accordancewith Government Regulation (PP) No. 46
Tahun 2013 amounting to 1% of grossrevenues.

Pajak Hiburan dan Restoran

Entertainment and Restaurant Tax

Perusahaan memiliki kegiatan usaha dalambidang hiburan dan restoran yang merupakan
subjek Pajak Daerah tertentu, antara lain,
Pajak Hiburan dan Pajak Restoran, yangberlaku di Jakarta, Depok, Tangerang, Bekasi,
Karawang, Bandung, Cirebon, Palembang,
Pekanbaru, Tegal, Purwokerto, Yogyakarta,
Mojokerto, Surabaya, Balikpapan, Medan,
Manado dan Mataram dengan tarif Pajak
Hiburan berkisar antara 5%-25% daripendapatan bruto dan Pajak Restoran sebesar
10% dari pendapatan bruto.

The Company is engaged in entertainment andrestaurant activities, which are subject tocertain
Local
Taxes,
amongothers,Entertainment Tax and Restaurant Tax which
are applicable in Jakarta, Depok, Tangerang,
Bekasi,
Karawang,
Bandung,
Cirebon,
Palembang, Pekanbaru, Tegal, Purwokerto,
Yogyakarta, Mojokerto, Surabaya, Balikpapan,
Medan, Manado and Mataram with tax rate
ranging from 5%-25% of gross revenue forEntertainment Tax and 10% of gross revenue
for Restaurant Tax.

Akuntansi
Aset
Pengampunan Pajak

dan

Liabilitasq.

Accounting for Tax Amnesty Assets andLiabilities

Grup menerapkan PSAK No. 70 (2016),“Akuntansi Aset dan Liabilitas Pengampunan
Pajak”. PSAK ini mengatur perlakuan akuntasi
atas aset dan liabilitas pengampunan pajak
sesuai dengan Undang-Undang Nomor 11
tahun 2016 tentang Pengampunan Pajak(“UU Pengampunan Pajak”) yang berlaku
efektif tanggal 1 Juli 2016.

The Group applies PSAK No. 70 (2016),“Accounting for Tax Amnesty Assets andLiabilities”. This PSAK provides accounting
treatment for assets and liabilities from Tax
Amnesty in accordance with Law No. 11 year
2016 about Tax Amnesty ("Tax Amnesty Law")
which became effective on July 1, 2016.

PSAK No. 70 memberikan pilihan kebijakan
dalam pengakuan awal aset dan liabilitas yangtimbul dari pelaksanaan UU Pengampunan
Pajak, yaitu dengan mengikuti SAK yang
relevan menurut sifat aset atau liabilitas yang
diakui (Pendekatan Umum) yang diatur dalam
PSAK No. 70 paragraf 6 atau mengikuti
ketentuan yang diatur dalam PSAK No. 70
paragraf 10 hingga 23 (Pendekatan Opsional).
Keputusan yang dibuat oleh entitas harus
konsisten untuk semua aset dan liabilitas
pengampunan pajak yang diakui.

PSAK No. 70 provides options in the initialrecognition of the assets and liabilities arisingfrom the implementation of the Tax Amnesty
Law, whether to follow the relevant existing
SAK according to the nature of the assets or
liabilities recognized (General Approach) as
stated in PSAK No. 70 paragraph 6 or to follow
the provisions stated in PSAK No. 70
paragraphs 10 to 23 (Optional Approach). The
decision made by the entity must be consistent
for all recognized tax amnesty assets andliabilities.

28

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)q.

r.

AKUNTANSI

Akuntansi
Asetdan
Pengampunan Pajak (lanjutan)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Liabilitas

SUMMARY OF SIGNIFICANTPOLICIES (continued)q.

ACCOUNTING

Accounting for Tax Amnesty Assets andLiabilities (continued)

Aset pengampunan pajak diakui sebesar biaya
perolehan (deemed cost) berdasarkan Surat
Keterangan Pengampunan Pajak (SKPP).
Liabilitas pengampunan pajak diakui sebesar
kewajiban kontraktual untuk menyerahkan kas
atau setara kas untuk menyelesaikan
kewajiban yang berkaitan langsung dengan
perolehan aset pengampunan pajak.

Tax amnesty assets are measured atacquisition cost (deemed cost) based on Tax
Amnesty Acknowledgement Letter (SKPP).
Tax amnesty liabilities are measured atcontractual obligation to deliver cash or cash
equivalents to settle the obligations directly
related to the acquisition of tax amnesty
assets.

Grupmengakuiselisihantaraaset
pengampunan
pajak
dan
liabilitas
pengampunan pajak sebagai bagian daritambahan modal disetor di ekuitas. Selisih
tersebut tidak dapat diakui sebagai laba rugi
direalisasi maupun direklasifikasi ke saldo
laba.

The Group shall recognize the difference
between assets and liabilities of tax amnesty
as part of additional paid-in capital in equity.
This difference shall not be recycled to profit orloss or reclassified to retained earnings
subsequently.

Grup telah memilih untuk mengukur kembali
aset pengampunan pajak berdasarkan nilai
wajar sesuai dengan SAK pada tanggal Surat
Keterangan Pengampunan Pajak. Tidak
terdapat selisih pengukuran kembali antara
nilai wajar tersebut dengan biaya perolehanyang telah diakui sebelumnya (Catatan 8).

The Group has opted to remeasure its tax
amnesty asset to its fair value according to
SAK on the date of the Tax Amnesty
Acknowledgement Letter. There was nodifference between the aforementioned fairvalues with the acquisition cost initiallyrecognized (Note 8).

Setelah Grup melakukan pengukuran kembali
aset pengampunan pajak pada nilai wajar
sesuai SAK, Grup mereklasifikasi asetpengampunan pajak tersebut ke dalam pos
aset tetap (Catatan 8).

After the Group remeasured its tax amnesty
asset to its fair value according to SAK, theGroup reclassified the tax amnesty asset to
fixed assets (Note 8).

Provisi dan Kontinjensir.

Provisions and Contingencies

Provisi diakui jika Grup memiliki kewajiban kini(baik bersifat hukum maupun bersifat
konstruktif) yang akibat peristiwa masa lalu,
besar kemungkinannya besar penyelesaian
kewajiban tersebut mengakibatkan arus keluar
sumber daya yang mengandung manfaat
ekonomi dan estimasi yang andal mengenai
jumlah kewajiban tersebut dapat dibuat.

Provisions are recognized when the Group has
a present obligation (legal and constructive)
where, as a result of a past event, it isprobable that an outflow of resources
embodying economic benefits will be required
to settle the obligation and a reliable estimate
can be made of the amount of the obligation.

Provisi ditelaah pada setiap tanggal pelaporandan disesuaikan untuk mencerminkan estimasi
terbaik yang paling kini. Jika arus keluar
sumber daya untuk menyelesaikan kewajiban
kemungkinan besar tidak terjadi, maka provisi
dibatalkan.

Provisions are reviewed at each reporting date
and adjusted to reflect the current best
estimate. If it is no longer probable that an
outflow of resources embodying economic
benefits will be required to settle the obligation,
the provision is reversed.

29

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)
r.

s.

t.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Provisi dan Kontinjensi (lanjutan)

SUMMARY OF SIGNIFICANTPOLICIES (continued)r.

ACCOUNTING

Provisions and Contingencies (continued)

Kewajiban kontinjensi tidak diakui dalamlaporan keuangan konsolidasian interim,namun diungkapkan kecuali jika kemungkinan
akan terjadinya arus kas keluar berkaitan
dengan kewajiban tersebut sangat kecil.

Contingent liabilities are not recognized in theinterim consolidated financial statements, but
are disclosed unless the possibility of an
outflow of resources embodying economic
benefits is remote.

Aset kontinjensi tidak diakui dalam laporan
keuangankonsolidasianinterim,tetapidiungkapkan
apabilakemungkinan
diperolehnya manfaat ekonomis tersebut
cukup besar.

Contingent assets are not recognized in theinterim consolidated financial statements, but
are disclosed when an inflow of economic
benefits is probable.

Laba/Rugi per Sahams.

Earnings/Loss per ShareLaba/rugi per saham dasar dihitung dengan
membagi laba/rugi tahun berjalan yang dapat
diatribusikan kepada pemilik entitas indukdengan jumlah rata-rata tertimbang saham
biasa yang beredar pada tahun yangbersangkutan.

Basic earnings/loss per share amounts arecomputed by dividing profit/loss for the year
attributable to owners of the parent entity by
the weighted average number of ordinary
shares outstanding during the year.

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, Perusahaan tidak memiliki efek yangberpotensi menjadi saham biasa, sehingga
laba/rugi per saham dilusian sama dengan
laba/rugi per saham dasar.

As of June 30, 2017 and December 31, 2016,
the Company has no outstanding dilutive
potential ordinary share, therefore, diluted
earnings/loss per share are equivalent to basic
earnings/loss per share.

Segmen Operasit.

Operating Segment

Segmen adalah bagian khusus dari Grup yangterlibat baik dalam menyediakan produk danjasa (segmen usaha), maupun dalammenyediakan produk dalam lingkungan
ekonomi tertentu (segmen geografis), yang
memiliki risiko dan imbalan yang berbeda darisegmen lainnya.

A segment is a distinguishable component of
the Group that is engaged either in providing
certain products and services (businesssegment), or in providing certain products
within a particular economic environment(geographical segment), which is subject torisk and rewards that are different from thoseof other segments.

Jumlah setiap unsur segmen dilaporkan
merupakan ukuran yang dilaporkan kepada
pengambil keputusan operasional untuk tujuan
pengambilan keputusan untuk mengalokasikan
sumber daya kepada segmen dan menilai
kinerjanya.

The amount of each segment item reported
shall be the measure reported to the chief
operating decision maker for the purposes ofmaking decisions about allocating resources
to the segment and assessing its performance.

Pendapatan, beban, hasil, aset dan liabilitas
segmen termasuk item-item yang dapat
diatribusikan langsung kepada suatu segmen
serta hal-hal yang dapat dialokasikan dengan
dasar yang sesuai terhadap segmen tersebut.
Segmen ditentukan sebelum saldo dantransaksi antar Grup dieliminasi sebagai
bagian dari proses konsolidasi.

Segment revenue, expenses, result, assets
and liabilities include items directly attributable
to a segment as well as those that can beallocated on a reasonable basis to thatsegment. They are determined before intragroup balances and transactions are
eliminated in the consolidation process.

30

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)u.

v.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Peristiwa Setelah Periode Pelaporan

SUMMARY OF SIGNIFICANTPOLICIES (continued)u.

ACCOUNTING

Events After Reporting Period

Peristiwa setelah akhir periode yangmemerlukan penyesuaian dan menyediakan
informasi tambahan tentang posisi Grup padatanggal pelaporan (adjusting event) tercermindalam laporan keuangan konsolidasian interim,jika ada.

Any post period-end events that needadjustments and provide additional information
about the Group’s position at the reporting
date (adjusting event) are reflected in theinterim consolidated financial statements, ifany.

Peristiwa setelah akhir periode yang tidak
memerlukan penyesuaian diungkapkan dalamlaporan keuangan konsolidasian interim
apabila material.

Any post period-end event that is not an
adjusting event is disclosed in the notes to theinterim consolidated financial statements whenmaterial.

Standar Akuntansi Baruv.

New Accounting Standards

Amandemen dan standar akuntansi baru daninterpretasi baru yang telah diterbitkan, danyang berlaku efektif untuk tahun buku yangdimulai pada atau setelah tanggal 1 Januari
2017 namun tidak berdampak material
terhadap laporan keuangan konsolidasianinterim Grup adalah sebagai berikut:

New and amendments on accounting
standards and new interpretation issued andeffective for the financial year beginning
January 1, 2017 which do not have a material
impact to the interim consolidated financial
statements of the Group are as follows:

-

-

-

PSAK No. 5 (Penyesuaian 2015),“Segmen Operasi”;
PSAK No. 7 (Penyesuaian 2015),“Pengungkapan Pihak-pihak Berelasi”;
PSAK No. 13 (Penyesuaian 2015),“Properti Investasi”;
PSAK No. 16 (Penyesuaian 2015), “AsetTetap”;PSAK No. 19 (Penyesuaian 2015), “AsetTakberwujud”;
PSAK No. 22 (Penyesuaian 2015),“Kombinasi Bisnis”;
PSAK No. 25 (Penyesuaian 2015),“Kebijakan Akuntansi, Perubahan Estimasi
Akuntansi dan Kesalahan”;
PSAK No. 53 (Penyesuaian 2015),“Pembayaran Berbasis Saham”;
PSAK No. 68 (Penyesuaian 2015),“Pengukuran Nilai Wajar”.
PSAK No. 1 (Amandemen 2015),“Penyajian Laporan Keuangan: Prakarsa
Pengungkapan”;

-

-

-

-

-

-

31

PSAK No. 5 (Improved 2015), “Operating
Segments”;
PSAK No. 7 (Improved 2015), “Related
Party Disclosures”;
PSAK
No.
13
(Improved2015),“Investment Property”;
PSAK No. 16 (Improved 2015), “Fixed
Assets”;
PSAK No. 19 (Improved 2015), “Intangible
Assets”;
PSAK No. 22 (Improved 2015), “Business
Combinations”;
PSAK
No.
25
(Improved2015),“Accounting
Policies,
Changesin
Accounting Estimates and Errors”;
PSAK No. 53 (Improved 2015), “Sharebased Payment”;
PSAK No. 68 (Improved 2015), “Fair
Value Measurement”.
PSAK No. 1 (Revised 2015), “Presentationof Financial Statements: Disclosure
Initiatives”;

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.

IKHTISAR KEBIJAKANSIGNIFIKAN (lanjutan)v.

AKUNTANSIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

YANG

2.

Standar Akuntansi Baru (lanjutan)-v.

ISAK No. 31, “Interpretasi atas Ruang
Lingkup PSAK No. 13: Properti Investasi”;
PSAK No. 3 (Penyesuaian 2016),“Laporan Keuangan Interim”;
PSAK No. 24 (Penyesuaian 2016),“Imbalan Kerja”;
PSAK No. 58 (Penyesuaian 2016), “AsetTidak Lancar yang Dimiliki Untuk Dijual
dan Operasi yang Dihentikan”;
PSAK No. 60 (Penyesuaian 2016),“Instrumen Keuangan - Pengungkapan”.

--

ACCOUNTING

New Accounting Standards (continued)-

ISAK No. 31, “Interpretation of Scope
PSAK No. 13: Investment Property”;
PSAK No. 3 (Improved 2016), “Interim
Financial Reporting”;
PSAK No. 24 (Improved 2016), “Employee
Benefits”;
PSAK No. 58 (Improved 2016), “Noncurrent Assets Held for Sale andDiscontinued Operation”;
PSAK No. 60 (Improved 2016), “Financial
Instruments - Disclosure”.

New and amendments on accounting
standards which is effective for financial
statements for the period commencing from on
or after January 1, 2018:

Amandemen dan standar akuntansi baru yangberlaku untuk laporan keuangan yang
periodenya dimulai pada atau setelah tanggal
1 Januari 2018:-

SUMMARY OF SIGNIFICANTPOLICIES (continued)

PSAK No. 69, “Agrikultur”;
PSAK No. 15 (Amandemen 2017),“Investasi pada Entitas Asosiasi dan
Ventura Bersama”
PSAK No. 67 (Amandemen 2017),“Pengungkapan
Kepentingan
dalam
Entitas Lain"
PSAK No. 2 (Amandemen 2016),“Laporan
Arus
Kas:
Prakarsa
Pengungkapan”;
PSAK No. 46 (Amandemen 2016), “Pajak
Penghasilan: Pengakuan Aset Pajak
Tangguhan untuk Rugi yang Belum
Direalisasi”;
PSAK No. 16 (Amandemen 2015),“Agrikultur: Tanaman Produktif”.

-

PSAK No. 69, “Agriculture”;
PSAK
No.
15
(Revised2017),“Investments in Associates and Joint
Ventures”
PSAK
No.
67
(Revised2017),“Disclosures of Interests in Other Entities”-

PSAK No. 2 (Revised 2016), “Statementsof Cash Flows: Disclosure Initiatives”;-

PSAK No. 46 (Revised 2016), “Income
Taxes: Recognition of Deferred Tax
Assets for Unrealised Losses”;-

PSAK No. 16 (Revised 2015), “Agriculture:
Bearer Plants”.

The Group is assessing the impact of these
new and revised accounting standards, and
new interpretation to the Group’s interim
consolidated financial statements.

Grup sedang menganalisa dampak penerapan
amandemen dan standar akuntansi baru, daninterpretasi baru tersebut di atas terhadap
laporan keuangan konsolidasian interim Grup.

32

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)
3. SOURCE OF ESTIMATION UNCERTAINTY

SUMBER ESTIMASI KETIDAKPASTIAN
Penyusunan laporan keuangan konsolidasianinterim Grup sesuai dengan Standar Akuntansi
Keuangan di Indonesia mengharuskan manajemen
untuk membuat pertimbangan, estimasi dan asumsi
yang mempengaruhi jumlah yang dilaporkan dan
pengungkapan yang terkait, pada akhir tanggal
pelaporan. Ketidakpastian mengenai asumsi danestimasitersebutdapat
mengakibatkanpenyesuaian material terhadap nilai tercatat padaaset dan liabilitas dalam periode pelaporanberikutnya.

The preparation of the Group’s interim consolidated
financial statements, in conformity with IndonesianFinancial
AccountingStandards,
requiresmanagement to make judgments, estimates andassumptions that affect the reported amounts
herein, and the disclosures, at the end of thereportingdates.
Uncertainty
about
these
assumptions and estimates could result inoutcomes that require a material adjustment to thecarrying amount of the asset and liability affected infuture periods.

Pertimbangan

Judgments

Pertimbangan berikut ini dibuat oleh manajemen
dalam rangka penerapan kebijakan akuntansi Grupyang memiliki pengaruh paling signifikan atas
jumlah yang diakui dalam laporan keuangankonsolidasian interim:

The following judgments are made by managementin the process of applying the Group’s accounting
policies that have the most significant effects on theamounts recognized in the interim consolidated
financial statements:

Klasifikasi Aset dan Liabilitas KeuanganClassification of Financial Assets and Liabilities

Grup menetapkan klasifikasi atas aset dan liabilitas
tertentu sebagai aset keuangan dan liabilitas
keuangan dengan mempertimbangkan definisi
yang ditetapkan dalam PSAK No. 55 (Revisi 2014)
dipenuhi. Dengan demikian, aset keuangan dan
liabilitas keuangan diakui sesuai dengan kebijakan
akuntansi Grup seperti diungkapkan pada
Catatan 2c.

The Group determines the classifications of certain
assets and liabilities as financial assets andfinancial liabilities by judging if they meet thedefinition set forth in PSAK No. 55 (Revised 2014).
Accordingly, the financial assets and financial
liabilities are accounted for in accordance with theGroup’s accounting policies disclosed in Note 2c.

Penyisihan atas Penurunan Nilai Piutang

Allowance for Impairment on Receivables

Grup mengevaluasi akun tertentu jika terdapat
informasi bahwa pelanggan yang bersangkutan
tidak dapat memenuhi kewajiban keuangannya.
Dalam hal tersebut, Grup mempertimbangkan,berdasarkan fakta dan situasi yang tersedia,
termasuk namun tidak terbatas pada, jangka waktu
hubungan dengan pelanggan dan status kredit
berdasarkan catatan kredit dari pihak ketiga dan
faktor pasar serta keadaan keuangan yang telah
diketahui, untuk mencatat provisi yang spesifik atas
jumlah piutang pelanggan guna mengurangi jumlah
piutang yang diharapkan dapat diterima oleh Grup.
Provisi yang spesifik ini dievaluasi kembali dandisesuaikan jika tambahan informasi yang diterima
mempengaruhi jumlah penyisihan untuk penurunan
nilai piutang usaha dan piutang lain-lain.
Penjelasan lebih rinci diungkapkan dalam Catatan
5 dan 6.

The Group evaluates specific accounts where it
has information that certain customers are unable
to meet their financial obligations. In these cases,
the Group uses judgment, based on the best
available facts and circumstances, including but
not limited to, the length of its relationship with thecustomer and current credit status based on third
party’s credit report and known market factors andfinancial condition, to record specific provisions forcustomers against amounts due to reduce theirreceivable amounts that the Group expects tocollect. These specific provisions are re-evaluatedand adjusted as additional information received
affects the amounts of allowance for impairment oftrade receivables and other receivables. Further
details are disclosed in Notes 5 and 6.

33

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3.

SUMBER(lanjutan)

ESTIMASIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)
3. SOURCE OF(continued)

KETIDAKPASTIANESTIMATIONUNCERTAINTY

Estimasi dan Asumsi

Estimations and Assumptions

Asumsi utama masa depan dan sumber utama
estimasi ketidakpastian lain pada tanggal
pelaporan yang memiliki risiko signifikan bagi
penyesuaian yang material terhadap nilai tercatat
aset dan liabilitas untuk tahun berikutnya
diungkapkan di bawah ini. Grup mendasarkan
asumsi dan estimasi pada parameter yang tersediapada saat laporan keuangan konsolidasian interim
disusun.

The key assumptions concerning the future andother key sources of estimation uncertainty at thereporting date that have a significant risk of causing
a material adjustment to the carrying amounts ofassets and liabilities within the next financial year
are disclosed below. The Group based its
assumptions and estimates on parameters
available when the interim consolidated financial
statements were prepared.

Asumsi dan situasi mengenai perkembangan masa
depan mungkin berubah akibat perubahan pasar
atau situasi di luar kendali Grup. Perubahantersebut dicerminkan dalam asumsi terkait padasaat terjadinya.

Existing circumstances and assumptions about
future developments may change due to market
changes or circumstances arising beyond thecontrol of the Group. Such changes are reflected in
the assumptions when they occur.

Imbalan Kerja

Employee Benefits

Penentuan biaya liabilitas imbalan kerja Grupbergantung pada pemilihan asumsi yang digunakan
oleh aktuaris independen dalam menghitung jumlahtersebut. Asumsi tersebut termasuk antara lain,tingkat diskonto, tingkat kenaikan gaji tahunan,
tingkat pengunduran diri karyawan tahunan, tingkat
kecacatan, umur pensiun dan tingkat kematian.
Hasil aktual yang berbeda dari asumsi yangditetapkan Grup langsung diakui dalam laba ataurugi pada saat terjadinya. Sementara Grupberkeyakinan bahwa asumsi tersebut adalah wajar
dan sesuai, perbedaan signifikan pada hasil aktual
atau perubahan signifikan dalam asumsi yangditetapkan Grup dapat mempengaruhi secaramaterial liabilitas diestimasi atas pensiun dan
imbalan kerja dan beban imbalan kerja neto.
Penjelasan lebih rinci diungkapkan dalam
Catatan 2m dan 23.

The determination of the Group’s cost for employee
benefits liabilities is dependent on its selection ofcertain assumptions used by the independentactuaries in calculating such amounts. Those
assumptions include among others, discount rates,
future annual salary increase, annual employee
turn-over rate, disability rate, retirement age andmortality rate. Actual results that differ from theGroup’s assumptions are recognized immediately
in the profit or loss as and when they occurred.
While the Group believes that its assumptions arereasonable and appropriate, significant differencesin the Group’s actual experiences or significant
changes in the Group’s assumptions may materiallyaffect its estimated liabilities for pension andemployees’ benefits and net employee benefits
expense. Further details are disclosed in Notes 2mand 23.

Penyusutan Aset Tetap

Depreciation of Fixed Assets

Biaya perolehan aset tetap disusutkan dengan
menggunakan metode garis lurus berdasarkan
taksiran masa manfaat ekonomisnya. Manajemen
mengestimasi masa manfaat ekonomis aset tetap
antara 4 sampai dengan 20 tahun. Ini merupakan
masa manfaat ekonomis yang secara umum
diharapkan
dalam
industri
dimanaGrupmenjalankanbisnisnya.
Perubahantingkatpemakaian dan perkembangan teknologi dapat
mempengaruhi masa manfaat ekonomis dan nilaisisa aset, dan karenanya biaya penyusutan masa
depan mungkin direvisi. Penjelasan lebih rinci
diungkapkan dalam Catatan 2h dan 8.

The costs of fixed assets are depreciated on astraight-line method over their estimated useful
lives. Management estimates the useful lives ofthese fixed assets to be within 4 to 20 years. These
are common life expectancies applied in theindustries where the Group conducts its
businesses. Changes in the expected level ofusage and technological development could impact
the economic useful lives and the residual values ofthese assets, and therefore future depreciation
charges could be revised. Further details aredisclosed in Notes 2h and 8.

34

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3.

4.

SUMBER(lanjutan)

ESTIMASIPT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)
3. SOURCE OF(continued)

KETIDAKPASTIANESTIMATIONUNCERTAINTY

Estimasi dan Asumsi (lanjutan)

Estimations and Assumptions (continued)

Penilaian Instrumen Keuangan

Valuation of Financial Instruments

Ketika nilai wajar dari aset keuangan dan liabilitas
keuangan dicatat dalam laporan posisi keuangankonsolidasian interim tidak dapat diperoleh daripasar yang aktif, maka nilai wajarnya ditentukan
menggunakan bukti objektif yang dapat diverifikasi,
jumlah perubahan nilai wajar dapat berbeda bila
Grup menggunakan metodologi penilaian yangberbeda. Perubahan nilai wajar aset dan liabilitas
keuangan tersebut dapat mempengaruhi secaralangsung laba rugi dan penghasilan komprehensif
lain konsolidasian Grup. Penjelasan lebih rinci
diungkapkan dalam Catatan 2c dan 27.

When the fair value of financial assets and financial
liabilities recorded in the interim consolidated
statements of financial position cannot be derived
from active markets, their fair value are determinedusing verifiable objective evidences, the amount ofchanges in fair values would differ if the Grouputilized different valuation methodology. Anychanges in fair values of these financial assets andliabilities would affect directly the Group’s
consolidated
profit
or
loss
and
other
comprehensive income. Further details aredisclosed in Notes 2c and 27.

Pajak Penghasilan

Income Tax

Pertimbangansignifikan
dilakukan
dalammenentukan provisi atas pajak penghasilan badan.
Terdapat transaksi dan perhitungan tertentu yangpenentuan pajak akhirnya adalah tidak pasti
sepanjang kegiatan usaha normal. Grup mengakui
liabilitas
atas
pajak
penghasilanbadan
berdasarkan estimasi apakah akan terdapat
tambahan pajak penghasilan badan.

Significant judgment is involved in determining theprovision for corporate income tax. There arecertain transactions and computation for which theultimate tax determination is uncertain during theordinary course of business. The Group recognizes
liabilities for expected corporate income tax issues
based on estimates of whether additional corporate
income tax will be due.

KAS DAN SETARA KAS

4.

Cash and cash equivalent consist of:Kas dan setara kas terdiri dari:
30 Juni/
June 30,
2017
Kas
Bank - Pihak ketiga
Rekening Rupiah
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank KEB Hana Indonesia
Standard Chartered Bank, Jakarta
PT Bank OCBC NISP Tbk
PT Bank Rakyat Indonesia(Persero) Tbk
PT Bank Maybank Indonesia Tbk
Rekening Dolar Amerika Serikat
PT Bank KEB Hana Indonesia(USD11.707 dan USD41.771
pada periode 2017 dan tahun 2016)

CASH AND CASH EQUIVALENT

31 Desember/
December 31,
2016

1.141.022.000

786.372.000

18.700.967.433
629.306.122
477.292.073
418.997.159
192.387.739
91.845.941

9.064.504.174
2.552.421.081
485.954.343
185.773.615
192.583.739
72.146.580

88.093.702
56.177.091

58.956.174
741.968.476

155.919.090

561.229.328

35

Cash on hand
Cash in banks - Third parties
Rupiah accounts
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank KEB Hana Indonesia
Standard Chartered Bank, Jakarta
PT Bank OCBC NISP Tbk
PT Bank Rakyat Indonesia(Persero) Tbk
PT Bank Maybank Indonesia Tbk
United States Dollar accounts
PT Bank KEB Hana Indonesia(USD11,707 and USD41,771
in 2017 and 2016)

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
4.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

KAS DAN SETARA KAS (lanjutan)

4.
30 Juni/
June 30,
2017

PT Bank CIMB Niaga Tbk(USD7.002 dan USD7.039
pada periode 2017 dan tahun 2016)
Standard Chartered Bank, Jakarta(USD2.022 dan USD2.151
pada periode 2017 dan tahun 2016)31 Desember/
December 31,
2016

93.257.107

94.575.736

26.928.487

28.903.926

PT Bank CIMB Niaga Tbk(USD7,002 and USD7,039
in 2017 and 2016)
Standard Chartered Bank, Jakarta(USD2,022 and USD2,151
in 2017 and 2016)

Deposito Berjangka - Pihak ketiga
Rekening Rupiah
PT Bank KEB Hana Indonesia

100.000.000.000

246.000.000.000

Time Deposit - Third party
Rupiah account
PT Bank KEB Hana Indonesia

Total

122.072.193.944

260.825.389.172

Total

7,00%-7,50%

7,50%-8,00%

Annual interest rate ontime deposit

Tingkat bunga per tahun darideposito berjangka

5.

CASH AND CASH EQUIVALENT (continued)

PIUTANG USAHA

5.

TRADE RECEIVABLES
This account consists of receivables from:

Akun ini terdiri dari piutang dari:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

17.092.081.522

6.741.695.391

3.774.781.781

3.203.051.692

3.485.742.190

2.228.685.837

2.648.008.967

1.828.358.436

1.588.588.996

1.323.708.996

904.366.722

904.366.722

430.327.600

376.561.600

255.506.056
641.451.000

209.432.223
534.341.200

Total
Dikurangi cadangan penurunan
nilai

30.820.854.834

17.350.202.097(665.069.600)(650.117.600)

Total
Less allowance for impairmentof accounts

Neto

30.155.785.234

16.700.084.497

Net

Pihak ketiga - Rupiah
Kartu kredit dan debit
PT Sinema Agung Mandiri(Catatan 24)
PT Aplikasi Karya Anak Bangsa(Catatan 24)
PT Sinema Graha Citra(Catatan 24)
PT Bank CIMB Niaga Tbk(Catatan 24)
PT Pandega Citraniaga(Catatan 24)
PT Bank Negara Indonesia(Persero) Tbk (Catatan 24)
PT Jaya Karya Sejahtera(Catatan 24)
Lain-lain

36

Third parties - Rupiah
Credit and debit card
PT Sinema Agung Mandiri(Note 24)PT Aplikasi Karya Anak Bangsa(Note 24)
PT Sinema Graha Citra(Note 24)
PT Bank CIMB Niaga Tbk(Note 24)
PT Pandega Citraniaga(Note 24)
PT Bank Negara Indonesia(Persero) Tbk (Note 24)
PT Jaya Karya Sejahtera(Note 24)
OthersThe original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
5.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

PIUTANG USAHA (lanjutan)

5.

The movements of allowance for impairment oftrade receivables are as follows:

Mutasi cadangan penurunan nilai piutang usahaadalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Saldo awal
Penyisihan untuk tahun berjalan

650.117.600
14.952.000

564.983.496
85.134.104

Beginning balance
Provisions during the year

Saldo akhir

665.069.600

650.117.600

Ending balance

The aging analysis of trade receivables based on
invoice dates is as follows:

Analisa umur piutang usaha dihitung sejak tanggal
faktur adalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Belum jatuh tempo
Telah jatuh tempo
Sampai dengan 3 bulan> 3 bulan - 6 bulan> 6 bulan

20.628.964.119

8.122.984.521

809.437.451
1.440.546.739
7.941.906.525

816.556.181
1.167.679.037
7.242.982.358

Not yet due
Due
Up to 3 months> 3 months - 6 months> 6 months

Total
Dikurangi cadangan penurunan
nilai

30.820.854.834

17.350.202.097

Total(665.069.600)(650.117.600)

Less allowance for impairment

Neto

30.155.785.234

16.700.084.497

Net

The management of the Group is of the opinion
that the allowance for impairment is adequate tocover any loss from the non-collection of tradereceivables.

Manajemen Grup berpendapat bahwa cadangan
penurunan
nilai
cukup
untuk
menutupi
kemungkinan kerugian dari tidak tertagihnya
piutang usaha.

6.

TRADE RECEIVABLES (continued)

PIUTANG LAIN-LAIN

6.

This account consists of receivables from:

Akun ini terdiri dari piutang dari:

Pihak ketiga
PT Jive Entertainment
PT Wira Pamungkas Pariwara
PT Perada Swara Productions
PT MPG Indonesia
PT Sinema Graha Citra (Catatan 24)
PT Bank CIMB Niaga Tbk
PT Nebula Interten
PT Dian Mentari Pratama
PT Armananta Eka Putra
PT Inter Pariwara Global
PT Star Reachers Indonesia
PT Shogun Global Advertising

OTHER RECEIVABLES

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

5.133.131.965
4.539.686.120
4.066.098.050
3.540.242.766
3.478.362.752
2.565.215.606
2.265.581.143
2.052.044.000
1.851.618.501
1.745.650.990
1.744.798.723
1.686.999.100

5.133.131.965
5.155.222.397
1.638.995.450
1.092.675.211
3.244.036.703
2.686.083.533
3.849.081.143
2.277.965.000
867.766.000
2.906.177.480
1.820.761.373
2.681.330.188

37

Third parties
PT Jive Entertainment
PT Wira Pamungkas Pariwara
PT Perada Swara Productions
PT MPG Indonesia
PT Sinema Graha Citra (Note 24)
PT Bank CIMB Niaga Tbk
PT Nebula Interten
PT Dian Mentari Pratama
PT Armananta Eka Putra
PT Inter Pariwara Global
PT Star Reachers Indonesia
PT Shogun Global Advertising

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
6.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

PIUTANG LAIN-LAIN (lanjutan)

PT Sinema Agung Mandiri (Catatan 24)
PT Pandega Citraniaga (Catatan 24)
PT Dentsu Indonesia Inter Admark
PT JingDong Indonesia Pertama
PT Atom Media Indonesia
Sure Reach Worldwide Express
Sdn Bhd
PT Ide On
PT Havas Arena Indonesia
PT Gudang Garam Tbk
Lain-lain

6.

OTHER RECEIVABLES (continued)

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

1.642.538.359
1.467.394.451
1.377.931.250
1.264.263.000
1.237.915.250

1.463.826.794
1.467.526.661
1.597.691.250
81.510.000

1.200.000.000
1.170.214.688
1.139.160.000
1.100.000.000
19.076.274.053

1.200.000.000
1.170.214.688
1.389.460.000
1.100.000.000
18.348.074.542

PT Sinema Agung Mandiri (Note 24)
PT Pandega Citraniaga (Note 24)
PT Dentsu Indonesia Inter Admark
PT JingDong Indonesia Pertama
PT Atom Media Indonesia
Sure Reach Worldwide Express
Sdn Bhd
PT Ide On
PT Havas Arena Indonesia
PT Gudang Garam Tbk
OthersTotal
Dikurangi cadangan
penurunan nilai

65.345.120.767

61.171.530.378(13.214.993.864)(12.264.231.564)

Total
Less allowance for impairmentof accounts

Neto52.130.126.903

48.907.298.814

Net

The movements of allowance for impairment ofother receivables are as follows:

Mutasi cadangan penurunan nilai piutang lain-lainadalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Saldo awal
Penyisihan untuk tahun berjalan

12.264.231.564
950.762.300

10.893.459.861
1.370.771.703

Beginning balance
Provisions during the year

Saldo akhir

13.214.993.864

12.264.231.564

Ending balance

The details of other receivables
currencies are as follows:

Rincian piutang lain-lain berdasarkan mata uangadalah sebagai berikut:

based

on

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

RupiahDolar Amerika Serikat(USD14.043 padaperiode 2017 dan tahun 2016)65.158.086.445

60.982.853.064

187.034.322

188.677.314

RupiahUnited States Dollar(USD14,043
in 2017 and 2016)

Total

65.345.120.767

61.171.530.378

Total

The management of the Group is of the opinion
that the allowance for impairment is adequate tocover any loss from the non-collection of otherreceivables.

Manajemen Grup berpendapat bahwa cadangan
penurunan
nilai
cukup
untuk
menutupi
kemungkinan kerugian dari tidak tertagihnya
piutang lain-lain.

38

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
7.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

SALDO DAN TRANSAKSI DENGAN PIHAKPIHAK BERELASI

7.

TRANSACTIONS

WITH

The details of balances and transactions withrelated parties are as follows:

Rincian saldo dan transaksi dengan pihak-pihak
berelasi adalah sebagai berikut:
30 Juni/
June 30,
2017
Uang muka sewa dan beban sewa
jangka panjang dibayar dimuka(Catatan 9 dan 24)
PT Deyon Resources

BALANCESAND
RELATED PARTIES

31 Desember/
December 31,
2016438.635.103

543.907.527

Advance payments for leaseand long-term prepaid rental(Notes 9 and 24)
PT Deyon Resources

Utang usaha (Catatan 11)
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
Simuline Inc.

1.252.299.268
635.501.567
1.903.685

1.572.004.869
649.445.452
1.920.407

Trade payables (Note 11)
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
Simuline Inc.

Total

1.889.704.520

2.223.370.728

Total

Utang lain-lain (Catatan 12)
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT CJ Foodville Indonesia

228.092.327
50.279.400-

674.096.059
65.653.200
7.000.000

Other payables (Note 12)
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT CJ Foodville Indonesia

Total

278.371.727

746.749.259

Total

Liabilitas yang masih harus
dibayar (Catatan 13)
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
PT Deyon Resources
CJ Foodville Co. Ltd.
PT CJ Logistics Nusantara

3.482.215.971
564.987.880
221.294.150
137.766.780
28.908.000

1.491.115.739
366.623.429
86.459.001-

Accrued liabilities (Note 13)
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
PT Deyon Resources
CJ Foodville Co. Ltd.
PT CJ Logistics Nusantara

Total

4.435.172.781

1.944.198.169

Total

30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Beban pokok pendapatan(Catatan 20)
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
CJ Foodville Co. Ltd.
Simuline Inc.

6.028.511.642
2.665.629.591
257.852.169-

936.571.566
2.812.469.221
98.324.624
76.692.343

Cost of revenues (Note 20)
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
CJ Foodville Co. Ltd.
Simuline Inc.

Total

8.951.993.402

3.924.057.754

Total

Beban operasional (Catatan 21)
PT Deyon Resources
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT Principia Management Group

3.762.395.240
530.653.757
232.108.641-

3.583.247.017
282.984.197
44.425.600

Operating expenses (Note 21)
PT Deyon Resources
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT Principia Management GroupTotal

4.525.157.638

3.910.656.814

Total

39

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
7.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

SALDO DAN TRANSAKSI DENGAN PIHAKPIHAK BERELASI (lanjutan)

7.

BALANCESAND
TRANSACTIONSRELATED PARTIES (continued)

WITH

Persentase dari Total Aset/Liabilitas/
Pendapatan atau Beban
Konsolidasian yang Bersangkutan/
Percentage to Consolidated
Total Assets/Liabilities/Respective
Income or Expense
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Uang muka sewa dan beban sewa
jangka panjang dibayar dimuka
PT Deyon Resources

0,03%

0,04%

Advance payments for leaseand long-term prepaid rental
PT Deyon Resources

Utang usaha
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
Simuline Inc.

0,54%
0,27%
0,00%

0,84%
0,35%
0,00%

Trade payables
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
Simuline Inc.

Total

0,81%

1,19%

Total

Utang lain-lain
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT CJ Foodville Indonesia

0,10%
0,02%
-

0,36%
0,03%
0,00%

Other payables
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT CJ Foodville Indonesia

Total

0,12%

0,39%

Total

Liabilitas yang masih harus
dibayar
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
PT Deyon Resources
CJ Foodville Co. Ltd.
PT CJ Logistics Nusantara

1,50%
0,24%
0,10%
0,06%
0,01%

0,79%
0,20%
0,05%
-

Accrued liabilities
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
PT Deyon Resources
CJ Foodville Co., Ltd.
PT CJ Logistics Nusantara

Total

1,91%

1,04%

Total

30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Beban pokok pendapatan
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
CJ Foodville Co. Ltd.
Simuline Inc.

3,81%
1,68%
0,16%
-

0,85%
2,55%
0,09%
0,07%

Cost of revenues
PT Cheil Jedang Indonesia
CJ 4DPLEX Co. Ltd.
CJ Foodville Co. Ltd.
Simuline Inc.

Total

5,65%

3,56%

Total

Beban operasional
PT Deyon Resources
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT Principia Management Group

1,68%
0,24%
0,10%
-

2,11%
0,17%
0,03%

Operating expenses
PT Deyon Resources
CJ 4DPLEX Co. Ltd.
PT CJ Logistics Nusantara
PT Principia Management Group

Total

2,02%

2,31%

Total

40

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
7.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

SALDO DAN TRANSAKSI DENGAN PIHAKPIHAK BERELASI (lanjutan)

7.

BALANCESAND
TRANSACTIONSRELATED PARTIES (continued)

WITH

The Company provided short-term compensation
benefits for the Boards of Commissioners andDirectors with details as follows:

Perusahaan memberikan kompensasi imbalan
kerja jangka pendek kepada Dewan Komisaris dan
Direksi sebagai berikut:
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Dewan Komisaris
Direksi180.000.000
1.668.975.000

180.000.000
1.597.071.315

Board of Commissioners
Board of Directors

Total

1.848.975.000

1.777.071.315

Total

The relationship and the nature of accounts/transactions between the Company/Subsidiary andthe above related parties are as follows:

Hubungan dan sifat saldo/transaksi antara
Perusahaan/Entitas Anak dan pihak-pihak berelasi
di atas adalah sebagai berikut:
Pihak Berelasi/
Related Party

Hubungan/Relationship

Sifat Saldo Akun/Transaksi/
Nature of Accounts/Transactions

PT Deyon Resources

Entitas afiliasi/Affiliated entity

Uang muka sewa dan beban sewa jangka
panjang dibayar dimuka, utang lain-laindan beban operasional - sewa dan
layanan dan utilitas/Advance payments forlease and long-term prepaid rental, otherpayable and operating expense - rental andservice charges and utilities

PT Principia Management Group

Entitas afiliasi/Affiliated entity

Utang lain-lain dan beban operasional - jasa tenaga
ahli/Other payable and operating expense- professional fee

PT Cheil Jedang Indonesia

Entitas sepengendali/Entity undercommon control

Utang usaha - makanan dan minuman, liabilitas yangmasih harus dibayar - makanan dan minuman dan
beban pokok pendapatan - makanan dan
minuman/Trade payable - food and beverages, accrued
liabilities - food and beverages and cost of revenues –food and beverages

CJ 4DPLEX Co. Ltd.

Entitas sepengendali/Entity undercommon control

Utang usaha - bagi hasil pendapatan bioskop,
utang lain-lain - pembelian aset tetap,
beban pokok pendapatan - bagi hasil
pendapatan bioskop dan beban operasional perbaikan dan pemeliharaan/Trade payable- revenue share of cinema, other payable purchase of fixed assets, cost of revenues revenue share of cinema and operating
expense – repairs and maintenance

PT CJ Logistics Nusantara

Entitas sepengendali/Entity undercommon control

Utang lain-lain - jasa transportasi dan beban
operasional - transportasi/Other
payable - transportation services andoperating expense - transportation

41

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
7.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

SALDO DAN TRANSAKSI DENGAN PIHAKPIHAK BERELASI (lanjutan)
Pihak Berelasi/
Related Party

7.

Hubungan/Relationship

BALANCESAND
TRANSACTIONSRELATED PARTIES (continued)
Sifat Saldo Akun/Transaksi/
Nature of Accounts/Transactions

PT CJ Korea Express Indonesia

Entitas sepengendali/Entity undercommon control

Beban operasional - transportasi/Operating
expense - transportation

PT CJ Foodville Indonesia

Entitas sepengendali/Entity undercommon control

Utang lain-lain - lain-lain/Other payable - others

Simuline Inc.

Entitas sepengendali/Entity undercommon control

Utang usaha - lain-lain dan beban pokok
pendapatan - lain-lain/Trade payable - others
and cost of revenues - others

CJ Foodville Co. Ltd.

Entitas sepengendali/Entity undercommon control

Liabilitas yang masih harus dibayar makanan dan minuman dan beban pokok
pendapatan - makanan dan minuman/
Accrued liabilities - food and beverages
and cost of revenues - food and beverages

Manajemen Kunci/
Key Management

Kompensasi dan remunerasi/
Compensation and remuneration

Dewan Komisaris dan Direksi/
Boards of Commissioners
and Directors

WITH

Sejak tanggal 31 Desember 2016, PT Cheil Jedang
Indonesia, CJ 4DPLEX Co. Ltd., PT CJ Logistics
Nusantara, PT CJ Korea Express Indonesia, PT CJ
Foodville Indonesia, Simuline Inc. dan CJ Foodville
Co. Ltd. merupakan pihak-pihak yang berelasidengan Grup sehubungan dengan perubahan
pemegangsaham
pengendali
Perusahaan(Catatan 16).

Since December 31, 2016, PT Cheil Jedang
Indonesia, CJ 4DPLEX Co. Ltd., PT CJ Logistics
Nusantara, PT CJ Korea Express Indonesia, PT CJ
Foodville Indonesia, Simuline Inc. and CJ Foodville
Co. Ltd. are related parties to the Group in relation
with the change of the Company’s controllingshareholder (Note 16).

Sejak tanggal 31 Desember 2016, PT Principia
Management Group sudah bukan merupakan pihakyang berelasi dengan Grup.

Since December 31, 2016, PT Principia
Management Group is no longer related party to
the Group.

Pada tanggal 1 Juni 2015 dan 1 November 2016,
Perusahaan mengadakan perjanjian lisensi dengan
CJ Foodville Co. Ltd. (CJF), dimana CJF
memberikan izin kepada Perusahaan untuk
mengoperasikan toko roti dan/atau kafe dengan
merek “Tous les Jours” (TLJ) di area bioskop
Perusahaan yang berlokasi di Grand Indonesia
Shopping Town (Jakarta) dan Paris Van Java
(Bandung), sesuai dengan syarat dan ketentuanyang berlaku dalam perjanjian. Perjanjian ini
berlaku selama 5 tahun sejak tanggal perjanjian,

On June 1, 2015 and November 1, 2016, theCompany entered into a license agreement with CJ
Foodville Co. Ltd. (CJF), whereby CJF granted thelicense to the Company to operate a bakery store
and/or café using brand “Tous les Jours” (TLJ) at
the Company’s cinema area located at Grand
Indonesia Shopping Town (Jakarta) and Paris Van
Java (Bandung), with terms and conditions asapplied in the agreement. The agreement covers aperiod of 5 years from the date of the agreement,with an option for another 5 years extension

42

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
7.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

SALDO DAN TRANSAKSI DENGAN PIHAKPIHAK BERELASI (lanjutan)

7.

BALANCESAND
TRANSACTIONSRELATED PARTIES (continued)

WITH

dengan opsi perpanjangan untuk 5 tahun
berikutnya berdasarkan perjanjian tertulis kedua
pihak. Perusahaan wajib membayar royalti kepada
CJF sebesar persentase tertentu dari total
pendapatan neto per triwulan toko roti dan/atau
kafe tersebut. Royalti untuk periode enam bulan
yang berakhir pada tanggal-tanggal 30 Juni 2017dan 2016 disajikan sebagai bagian dari “Beban
Pokok Pendapatan - Makanan dan Minuman”
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian interim.

based on written agreement by both parties. The
Company shall pay royalty to CJF amounting tocertain percentage of the quarterly net revenues ofthe bakery store and/or café. Royalty for the sixmonth periods ended June 30, 2017 and 2016,
were recorded as part of “Cost of Revenues - Foodand Beverages” in the interim consolidated
statement of profit or loss and other comprehensive
income.

Pada tanggal 29 Mei 2013, Perusahaan
dan CJ 4DPLEX Co. Ltd. (CJ 4DPLEX)
mengadakan perjanjian bagi hasil pendapatan
untuk setiap film berteknologi 4DX yang diputar dibioskop Perusahaan. Berdasarkan perjanjian
tersebut, Perusahaan dikenakan biaya Surcharge
4DX dan biaya lisensi 4DX Code dengan jumlah
dan ketentuan yang berlaku dalam perjanjian
tersebut. Bagi hasil pendapatan untuk CJ 4DPLEX
untuk periode enam bulan yang berakhir padatanggal-tanggal 30 Juni 2017 dan 2016 masingmasing
sebesar
Rp2.665.629.591
dan
Rp2.812.469.221 dan disajikan sebagai bagian dari“Beban Pokok Pendapatan - Bioskop” pada laporanlaba rugi dan penghasilan komprehensif lainkonsolidasian interim.

On May 29, 2013, the Company andCJ 4DPLEX Co. Ltd. (CJ 4DPLEX) entered into
revenue share agreement for every movie with
4DX technology shown at the Company's cinemas.
Based on the agreement, the Company is charged
with the 4DX Surcharge fee and License 4DX Codefee with amount and terms applied as stated in
the agreement. Revenue share for CJ 4DPLEX forthe six-month periods ended June 30, 2017 and2016 amounting to Rp2,665,629,591 and
Rp2,812,469,221, respectively, and were recorded
as part of “Cost of Revenues - Cinema” in theinterim consolidated statements of profit or loss
and other comprehensive income.

Perusahaan mengadakan perjanjian sewa dengan
PT Deyon Resources untuk menyewa ruangan diTeraskota Entertainment Centre yang berlokasi diBumi Serpong Damai, Tangerang (Catatan 24).
Untuk periode enam bulan yang berakhir padatanggal-tanggal 30 Juni 2017 dan 2016, beban
sewa dan layanan masing-masing sebesar
Rp2.383.460.622 dan Rp2.323.467.442 disajikansebagai bagian dari "Beban Umum dan
Administrasi - Beban Sewa dan Layanan", dan
beban
utilitasmasing-masing
sebesar
Rp1.378.934.618 dan Rp1.259.779.575 dandisajikan sebagai bagian dari "Beban Umum dan
Administrasi - Utilitas" pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasianinterim.

The Company entered into a lease agreement withPT Deyon Resources to lease a space at
Teraskota Entertainment Centre located at Bumi
Serpong Damai, Tangerang (Note 24). For thesix-month periods ended June 30, 2017 and 2016,
total rental and service charges amounted to
Rp2,383,460,622
and
Rp2,323,467,442,
respectively, were recorded as part of “General and
Administrative Expenses - Rental and Service
Charges”, and utilities expense amounted to
Rp1,378,934,618
andRp1,259,779,575,
respectively, and were recorded as part of “Generaland Administrative Expenses - Utilities” in theinterim consolidated statements of profit or loss andother comprehensive income.

43

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
8.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

ASET TETAP

8.

FIXED ASSETS
aFixed assets consist of:Aset tetap terdiri dari:

30 Juni/June 30, 2017

Saldo Awal/
Beginning
Balances
Harga perolehan
Kepemilikan langsung
Pengembangan prasarana
Perabot dan perlengkapan
Peralatan studio dan kantor
Kendaraan
Sub-total

Penambahan/
Additions/
Reklasifikasi/
Reclassifications

667.155.679.133
97.756.904.636
445.943.283.422
405.500.000

114.526.577.730
9.916.207.900
77.090.712.346-

Pengurangan/
Deduction/
Reklasifikasi/
Reclassifications

Saldo Akhir/EndingBalances

36.959.000
4.417.625
607.678.874
290.500.000

781.645.297.863
107.668.694.911
522.426.316.894
115.000.000

Acquisition costDirect ownership
Leasehold improvements
Furniture and fixtures
Studio and office equipment
Vehicles

1.211.261.367.191

201.533.497.976

939.555.499

1.411.855.309.668

Sub-total

Aset dalam penyelesaian

44.603.688.069

35.776.832.551

44.404.339.290

35.976.181.330

Construction in progress

Total harga perolehan

1.255.865.055.260

237.310.330.527

45.343.894.789

1.447.831.490.998

Total acquisition cost

Akumulasi penyusutan
Kepemilikan langsung
Pengembangan prasarana
Perabot dan perlengkapan
Peralatan studio dan kantor
Kendaraan

133.520.110.552
46.442.619.631
238.004.384.243
405.500.000

17.410.203.203
4.980.374.700
38.706.227.992-

18.787.492
4.417.625
607.678.874
290.500.000

150.911.526.263
51.418.576.706
276.102.933.361
115.000.000

Accumulated depreciation
Direct ownership
Leasehold improvements
Furniture and fixtures
Studio and office equipment
VehiclesTotal akumulasi
penyusutan

418.372.614.426

61.096.805.895

921.383.991

478.548.036.330

Total accumulated
depreciation

Nilai tercatat neto

837.492.440.834

969.283.454.668

Net carrying amount

31 Desember/December 31, 2016

Saldo Awal/
Beginning
Balances

Penambahan/
Additions/
Reklasifikasi/
Reclassifications

Pengurangan/
Deduction/
Reklasifikasi/
Reclassifications

Saldo Akhir/EndingBalances

Harga perolehan
Kepemilikan langsung
Pengembangan prasarana
Perabot dan perlengkapan
Peralatan studio dan kantor
Kendaraan

502.176.559.995
77.255.603.976
346.830.966.028
405.500.000

164.979.119.138
20.542.816.910
100.492.752.310-

41.516.250
1.380.434.916-

667.155.679.133
97.756.904.636
445.943.283.422
405.500.000

Sub-total

Acquisition costDirect ownership
Leasehold improvements
Furniture and fixtures
Studio and office equipment
Vehicles926.668.629.999

286.014.688.358

1.421.951.166

1.211.261.367.191

Sub-total

Aset dalam penyelesaian

4.789.408.027

43.609.221.352

3.794.941.310

44.603.688.069

Construction in progress

Total harga perolehan

931.458.038.026

329.623.909.710

5.216.892.476

1.255.865.055.260

Total acquisition cost

Akumulasi penyusutan
Kepemilikan langsung
Pengembangan prasarana
Perabot dan perlengkapan
Peralatan studio dan kantor
Kendaraan

105.790.422.722
38.807.009.142
181.771.909.215
397.708.329

27.729.687.830
7.677.126.739
57.612.754.139
7.791.671

41.516.250
1.380.279.111-

133.520.110.552
46.442.619.631
238.004.384.243
405.500.000

Accumulated depreciation
Direct ownership
Leasehold improvements
Furniture and fixtures
Studio and office equipment
VehiclesTotal akumulasi
penyusutan

326.767.049.408

93.027.360.379

1.421.795.361

418.372.614.426

Total accumulated
depreciation

Nilai tercatat neto

604.690.988.618

837.492.440.834

Net carrying amount

Depreciation charged to operations amounted
to Rp61,096,805,895 and Rp43,852,073,569, for

Penyusutan dibebankan ke beban operasional
masing-masing sebesar Rp61.096.805.895 dan

44

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
8.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

ASET TETAP (lanjutan)

8.

FIXED ASSETS (continued)

Rp43.852.073.569, untuk periode enam bulan yang
berakhir pada tanggal-tanggal 30 Juni 2017 dan2016 (Catatan 21).

the six-month periods ended June 30, 2017 and2016, respectively (Note 21).

Pada tanggal 30 Juni 2017, estimasi persentase
penyelesaian dan rincian aset dalam penyelesaianterhadap nilai kontrak adalah sebagai berikut:

As of June 30, 2017, the estimated percentage ofcompletion and detail of the construction inprogress to total contract amount are as follows:

Bioskop/Cinema
Transmart Cempaka Putih
Gapura Prima Mall
AEON Mall
Transmart Bintaro
Metro Indah Mall
Technomart

Lokasi/
Location
JakartaBekasiJakartaTangerang
Bandung
Karawang

Persentase
Penyelesaian/
Percentage ofCompletion

Proyek/Project
Bioskop/Cinema
Bioskop/Cinema
Bioskop/Cinema
Bioskop/Cinema
Bioskop/Cinema
Bioskop/Cinema

50%
28%
24%
20%
10%
10%

Estimasi Waktu
Penyelesaian/
Estimated timeof completion
Juli/July 2017
Agustus/August 2017
September/September 2017
November/November 2017
Oktober/October 2017
Oktober/October 2017

Gain on sale of fixed assets amounted to:Laba penjualan aset tetap adalah sebagai berikut:
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Hasil penjualan
Nilai tercatat neto

155.272.727
18.171.508

600.000-

Proceeds
Net carrying amountLaba penjualan aset
tetap

137.101.219

600.000

Gain on sale of fixed
assetsPada tanggal 30 Juni 2017, uang muka pembelian
peralatan
studiodankonstruksi
bioskop
Perusahaan yang berlokasi di Jakarta, Bekasi,
Depok, Tangerang, Karawang, Cilegon, Bandung,
Cirebon, Yogyakarta, Malang, Gresik, Surabaya,
Samarinda, Batam dan Makassar sebesar
Rp16.520.701.799 dicatat sebagai bagian dari
"Uang Muka Pembelian Aset Tidak Lancar" padalaporan posisi keuangan konsolidasian.

As of June 30, 2017, advances for purchase of theCompany's studio equipment and constructions at
Jakarta, Bekasi, Depok, Tangerang, Karawang,
Cilegon, Bandung, Cirebon, Yogyakarta, Malang,
Gresik, Surabaya, Samarinda, Batam and
Makassar amounting to Rp16,520,701,799 wererecorded as part of "Advances for Purchase of
Non-Current Assets" in the consolidated statementof financial position.

Pada tanggal 31 Desember 2016, uang muka
pembelian peralatan studio dan konstruksi bioskop
Perusahaan yang berlokasi di Jakarta, Bekasi,
Karawang,
Bandung,
Cirebon,Yogyakarta,
Surabaya, Balikpapan dan Batam sebesar
Rp1.434.443.684 dicatat sebagai bagian dari
"Uang Muka Pembelian Aset Tidak Lancar" padalaporan posisi keuangan konsolidasian.

As of December 31, 2016, advances for purchaseof the Company's studio equipment andconstructions at Jakarta, Bekasi, Karawang,
Bandung,
Cirebon,Yogyakarta,
Surabaya,Balikpapan
and
Batam
amountingto
Rp1,434,443,684 were recorded as part of"Advances for Purchase of Non-Current Assets" inthe consolidated statement of financial position.

Pada periode 2017 dan tahun 2016, penambahannilai perolehan aset tetap termasuk reklasifikasi
dari uang muka pembelian aset tetap masingmasing
sebesar
Rp968.761.218
dan
Rp2.616.251.991.

In 2017 and 2016, the additions to cost of fixed
assets include reclassification from advance forpurchaseof
fixed
assetsamounted
toRp968,761,218 and Rp2,616,251,991, respectively.

Pada periode 2017 dan tahun 2016, penambahannilai perolehan aset tetap termasuk reklasifikasi
aset pengampunan pajak menjadi aset tetap
dengan nilai wajar masing-masing sebesar

In 2017 and 2016, the additions to cost of fixed
assets include reclassification of tax amnesty asset
to fixed assets with fair value amounted to
Rp20,386,000(theSubsidiary)and45

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
8.

9.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

ASET TETAP (lanjutan)

8.

FIXED ASSETS (continued)

Rp20.386.000 (Entitas Anak) dan Rp1.545.248.245(Perusahaan). Tidak terdapat selisih pengukuran
kembali antara nilai wajar tersebut dengan biaya
perolehan aset pengampunan pajak yang telah
diakui sebelumnya (Catatan 2q dan 14).

Rp1,545,248,245 (the Company), respectively.
There
was
no
difference
betweenthe
aforementioned fair value with the acquisition costof tax amnesty asset initially recorded (Notes 2q
and 14).

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, utang Perusahaan yang timbul daripembelian aset tetap masing-masing sebesar
Rp71.410.647.715 dan Rp57.748.972.688 disajikansebagai bagian dari “Utang Lain-lain” dan “Liabilitas
yang Masih Harus Dibayar” pada laporan posisi
keuangan konsolidasian interim (Catatan 12 dan
13).

As of June 30, 2017 and December 31, 2016, theCompany’s payables arise from acquisition of fixed
assets amounting to Rp71,410,647,715 and
Rp57,748,972,688, respectively, and presented aspart of “Other Payables” and “Accrued Liabilities” in
the interim consolidated statements of financial
position (Notes 12 and 13).

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, aset tetap Grup diasuransikan terhadap
kerugian akibat kebakaran dan risiko lainberdasarkan paket polis asuransi kerugian padaPT Asuransi Samsung Tugu & PT Meritz Korindo
Insurance, pihak ketiga, dengan jumlah nilai
pertanggungan sebesar Rp1.179.866.257.714 dan
Rp1.013.878.768.234.
ManajemenGrupberpendapat bahwa nilai pertanggungan tersebut
cukup untuk menutup kemungkinan kerugian daririsiko-risiko tersebut.

As of June 30, 2017 and December 31, 2016, theGroup’s fixed assets are covered by insurance fromPT Asuransi Samsung Tugu & PT Meritz Korindo
Insurance, third parties, against losses from fireand other risks under loss insurance blanket
policies for sum insured of Rp1,179,866,257,714
and Rp1,013,878,768,234, respectively. The
Group’s management is of the opinion that theinsurance coverage is adequate to cover possible
losses from such risks.

Berdasarkan penilaian manajemen, tidak ada
kejadian-kejadianatau
perubahan-perubahankeadaan yang mengindikasikan penurunan nilai
aset tetap pada tanggal 30 Juni 2017 dan 2016.

Based on the assessment of the management,
there are no events or changes in circumstances
which may indicate impairment in value of fixed
assets as of June 30, 2017 and 2016.

UANG MUKA SEWA, BEBAN SEWA JANGKAPANJANG DIBAYAR DIMUKA DAN UANG
JAMINAN9.

30 Juni/
June 30,
2017

Pihak ketiga (Catatan 24)
JakartaBandung
Balikpapan
Surabaya
Bekasi
Makassar
Cimahi
Purwokerto
Yogyakarta
Samarinda
ManadoPalembang
Cikampek

FOR
LEASE,RENTAL
AND

This account consists of advances for lease andlong-term prepaid rental of the Company’s
cinemas located at:

Akun ini terdiri dari uang muka untuk sewa dan
beban sewa jangka panjang dibayar dimuka
bioskop-bioskop Perusahaan yang berlokasi di:

Pihak berelasi (Catatan 7 dan 24)
Tangerang

ADVANCEPAYMENTSLONG-TERM
PREPAIDREFUNDABLE DEPOSITS

31 Desember/
December 31,
2016438.635.103

543.907.527

Related party (Notes 7 and 24)
Tangerang

26.597.269.727
9.836.201.026
4.120.853.055
2.725.208.884
2.235.459.827
1.858.403.250
1.630.629.000
1.368.543.044
1.392.524.100
1.215.013.800
1.007.930.000
953.303.904
858.377.520

32.477.872.415
9.540.286.800
4.120.853.055
3.649.739.801
2.276.738.427
1.238.935.500
147.749.822
1.392.524.100
1.215.013.800
1.090.210.000
804.912.261-

Third parties (Note 24)
JakartaBandung
Balikpapan
Surabaya
Bekasi
Makassar
Cimahi
Purwokerto
Yogyakarta
Samarinda
ManadoPalembang
Cikampek

46

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
9.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

UANG MUKA SEWA, BEBAN SEWA JANGKAPANJANG DIBAYAR DIMUKA DAN UANG
JAMINAN (lanjutan)

9.

30 Juni/
June 30,
2017
Bogor
Tangerang
Mojokerto
Karawang
Pangkal Pinang
GresikADVANCEPAYMENTSFORLEASE,
LONG-TERM
PREPAID
RENTALANDREFUNDABLE DEPOSITS (continued)

31 Desember/
December 31,
2016784.542.000
480.909.002
455.026.000
396.000.000
248.760.000
110.649.000

784.542.000
497.783.000
46.796.200
248.760.000
110.649.000

Bogor
Tangerang
Mojokerto
Karawang
Pangkal Pinang
Gresik

58.714.238.242

60.187.273.708

Total

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Sewa
TeleponLain-lain

39.850.118.541
1.019.500.000
546.113.342

34.871.027.259
777.000.000
465.865.142

RentalTelephone
OthersTotal

41.415.731.883

36.113.892.401

Total

Total

Refundable deposits:

Uang jaminan:

10. PINJAMAN BANK JANGKA PENDEKa.

10. SHORT-TERM BANK LOAN

PT Bank KEB Hana Indonesia (Hana)a.

PT Bank KEB Hana Indonesia (Hana)

Berdasarkan
perjanjian
kreditantaraPerusahaan dan Hana tanggal 9 Oktober 2015
yang telah diamandemen pada tanggal 18 April
2016, Perusahaan memperoleh fasilitas
pinjaman Demand Loan dari Hana sebesar
Rp110.000.000.000. Pinjaman ini digunakan
untuk membiayai modal kerja Perusahaan dan
akan jatuh tempo dalam waktu 1 (satu) tahun
sejak tanggal perjanjian pinjaman. Pinjaman ini
dikenakan bunga berkisar antara 11,75%
sampai dengan 12,50% per tahun dan dapat
ditinjau kembali oleh Hana pada setiap saat.
Fasilitas pinjaman tersebut dijamin dengan
letter of comfort dari CJ CGV Co. Ltd., Korea
Selatan.

Based on credit agreement between the
Company and Hana dated October 9, 2015
which was amended on April 18, 2016, theCompany obtained Demand Loan facility from
Hana amounting to Rp110,000,000,000. Thisloan is used for financing the Company’s
working capital and will mature in 1 (one) year
from the date of the loan agreement. This loan
bears interest rate ranging from 11.75% to12.50% per annum and may be reviewed by
Hana at any time. The loan facility iscollateralized by letter of comfort from CJ CGV
Co. Ltd., South Korea.

Berdasarkan
perjanjian
kreditdan
amandemennya, fasilitas pinjaman ini memuat
beberapa
pembatasan
tertentuyangmewajibkan Perusahaan untuk memperoleh
persetujuan tertulis dari Hana sebelum, antara
lain, bertindak sebagai penjamin terhadap
pihak ketiga, menerima fasilitas kredit daribank lain dalam jumlah melebihi 25% darijumlah fasilitas pinjaman, mengubah Anggaran
Dasar dan/atau susunan Dewan Komisaris dan
Direksi Perusahaan, mengubah bentuk hukum

Based on credit agreement and its amendment
this loan has several negative covenants which
required the Company to obtain written
approval from Hana before, among others, act
as a guarantor to any other third party, obtainother credit facility from another bank in theamount exceeding 25% from the total of loan
facility, changes the Company’s Articles of
Association and/or the composition of Boardsof Commissioners and Directors, changes thelegal form of the Company, repaying any loan

47

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

10. PINJAMAN BANK JANGKA PENDEK (lanjutan)a.

b.

10. SHORT-TERM BANK LOAN (continued)

PT Bank KEB Hana Indonesia (Hana)(lanjutan)a.

PT Bank KEB Hana Indonesia (Hana)(continued)

Perusahaan,
membayarutang
kepadapemegang saham mayoritas dan mengubahkomposisi
pemegangsaham
dengankepemilikan saham diatas 5%.

to the majority shareholders and changes thecomposition of shareholders with percentage ofownership above 5%.

Beban bunga pinjaman untuk periode enam
bulan
yang
berakhirpadatanggal30 Juni 2016 sebesar Rp4.820.930.543 dicatat
sebagai bagian dari “Beban Bunga Pinjaman”
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian interim.

The related interest expense for the six-month
period ended June 30, 2016 amounted to
Rp4,820,930,543 were recorded as part of“Loan Interest Expense” in the interim
consolidated statements of profit or loss andother comprehensive income.

Pada tangal 21 Januari 2016, Perusahaan
telah memperoleh persetujuan tertulis dari
Hana berkaitan dengan fasilitas pinjaman baruyang diperoleh Perusahaan dari Standard
CharteredBank,
CabangJakarta(Catatan 10b) dan rencana Perusahaan untuk
melakukan
peningkatan
modalmelalui
penawaran umum terbatas dengan Hak
Memesan Efek Terlebih Dahulu (HMETD)(Catatan 16).

On January 21, 2016, the Company has
obtained written approval from Hana related to
the new loan facility obtained by the Company
from Standard Chartered Bank, Jakarta Branch(Note 10b) and the Company’s plan toincrease its capital through the limited public
offering by issuing Pre-Emptive Rights(HMETD) (Note 16).

Pada tanggal 2 Agustus 2016, Perusahaan
melunasiseluruhkewajibannya
dalamfasilitas pinjaman dari Hana.

On August 2, 2016, the Company fully paid allof its obligation under the loan facility from
Hana.

Standard Chartered Bank, Cabang Jakarta
(SCB)

b.

Standard Chartered Bank, Jakarta Branch(SCB)

Pada tanggal 20 Januari 2016, Perusahaan
memperoleh fasilitas pinjaman Revolving Term
Loans dari SCB dengan jumlah maksimum
fasilitas sebesar USD10.000.000 yang dapat
digunakan dalam mata uang Rupiah dan/atau
Dolar Amerika Serikat. Pinjaman ini digunakan
untuk membiayai modal kerja dan/atau
pengeluaran modal Perusahaan dan akan
jatuh tempo dalam waktu 1 (satu) tahun sejak
tanggal perjanjian pinjaman. Pinjaman ini
dikenakan bunga sebesar Bank Cost of Funds
ditambah 3% per tahun (berkisar antara
11,20% sampai dengan 11,50% untuk periode2016) dan dapat ditinjau kembali oleh SCB
pada setiap saat. Fasilitas pinjaman tersebut
dijamin dengan letter of undertaking dari
CJ CGV Co. Ltd., Korea Selatan.

On January 20, 2016, the Company obtained
Revolving Term Loans facility from SCB withfacility limit amounting to USD10,000,000 andmight be utilized in Rupiah and United States
Dollar currency. This loan is used for financing
the Company’s working capital and/or capital
expenditures and will mature in 1 (one) year
from the date of the loan agreement. This loan
bears interest rate at the Bank Cost of Funds
plus 3% per annum (ranging from 11.20% to11.50% in 2016) and may be reviewed by SCB
at any time. The loan facility is collateralized
by letter of undertaking from CJ CGV Co. Ltd.,South Korea.

Beban bunga pinjaman untuk periode enam
bulan
yang
berakhirpadatanggal30 Juni 2016 sebesar Rp5.075.106.947 dicatat
sebagai bagian dari “Beban Bunga Pinjaman”
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian interim.

The related interest expense for the six-month
period ended June 30, 2016 amounted to
Rp5,075,106,947 was recorded as part of“Loan Interest Expense” in the interim
consolidated statement of profit or loss andother comprehensive income.

48

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

10. PINJAMAN BANK JANGKA PENDEK (lanjutan)b.

10. SHORT-TERM BANK LOAN (continued)

Standard Chartered Bank, Cabang Jakarta(SCB) (lanjutan)b.

Standard Chartered Bank, Jakarta Branch(SCB) (continued)
On August 2, 2016, the Company fully paid allof its obligation under the loan facility from
SCB.

Pada tanggal 2 Agustus 2016, Perusahaan
melunasiseluruhkewajibannya
dalamfasilitas pinjaman dari SCB.
11. UTANG USAHA

11. TRADE PAYABLES
Trade payables consist of payables for:Utang usaha terdiri dari utang atas:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

1.252.299.268

1.572.004.869

Related parties (Note 7)
Food and beverages

635.501.567
1.903.685

649.445.452
1.920.407

Revenue share of movie cinemas
OthersSub-total

1.889.704.520

2.223.370.728

Sub-total

Pihak ketiga
Bagi hasil pendapatan film bioskop
Makanan dan minumanLain-lain

57.724.047.402
9.586.108.519
224.010.873

42.299.610.072
7.228.704.467
156.066.129

Third parties
Revenue share of movie cinemas
Food and beverages
OthersSub-total

67.534.166.794

49.684.380.668

Sub-total

Total

69.423.871.314

51.907.751.396

Total

Pihak berelasi (Catatan 7)
Makanan dan minuman
Bagi hasil pendapatan
film bioskop
Lain-lain

The aging analysis of trade payables based on
invoice dates are as follows:

Analisa umur utang usaha dihitung sejak tanggal
faktur adalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Belum jatuh tempo
Telah jatuh tempo
Sampai dengan 3 bulan> 3 bulan - 6 bulan> 6 bulan

9.513.853.591

20.195.515.243

38.094.981.519
9.634.701.286
12.180.334.918

6.382.923.698
18.831.720.045
6.497.592.410

Not yet due
Due
Up to 3 months> 3 months - 6 months> 6 months

Total

69.423.871.314

51.907.751.396

Total

The details of trade payables based on currencies
are as follows:

Rincian utang usaha berdasarkan mata uangadalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

RupiahDolar Amerika Serikat(USD111.990 dan USD136.755
pada periode 2017 dan tahun 2016)67.932.276.637

50.070.308.126

Rupiah

1.491.594.677

1.837.443.270

United States Dollar (USD111,990
and USD136,755 in 2017 and 2016)

Total

69.423.871.314

51.907.751.396

Total

49

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

12. UTANG LAIN-LAIN

12. OTHER PAYABLES
Other payables consist of payables for:Utang lain-lain terdiri dari utang atas:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Pihak berelasi (Catatan 7)
Pembelian aset tetap (Catatan 8)
Jasa transportasi
Lain-lain

228.092.327
50.279.400-

674.096.059
65.653.200
7.000.000

Related parties (Note 7)
Purchase of fixed assets (Note 8)
Transportation services
OthersSub-total

278.371.727

746.749.259

Sub-total

Pihak ketiga
Pembelian aset tetap (Catatan 8)
Kontraktor dan konsultan (Catatan 8)
Sewa dan utilitas
Legal dan jasa tenaga ahli
Perbaikan dan pemeliharaan
Lain-lain

33.223.763.683
28.144.130.527
6.298.148.239
989.214.659
724.637.725
7.899.646.821

23.223.258.363
10.829.827.338
3.277.205.427
1.184.805.103
470.904.427
6.376.157.151

Third parties
Purchase of fixed assets (Note 8)
Contractors and consultant (Note 8)
Rental and utilities
Legal and professional fee
Repair and maintenances
OthersSub-total

77.279.541.654

45.362.157.809

Sub-total

Total

77.557.913.381

46.108.907.068

Total

The details of other payables based on currencies
are as follows:

Rincian utang lain-lain berdasarkan mata uangadalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

RupiahDolar Amerika Serikat (USD466,523
dan USD517.297
pada periode 2017 dan tahun 2016)
Euro Eropa (EUR92.914 padaperiode 2017 dan tahun 2016)69.962.233.448

37.842.695.497

6.213.615.309

6.950.405.314

1.382.064.624

1.315.806.257

RupiahUnited States Dollar (USD466,523
and USD517,297
in 2017 and 2016)
European Euro (EUR92,914
in 2017 and 2016)

Total

77.557.913.381

46.108.907.068

Total

13. LIABILITAS YANG MASIH HARUS DIBAYAR

13. ACCRUED LIABILITIESThis account consists of accrued liabilities for:

Akun ini terdiri dari liabilitas yang masih harus
dibayar untuk:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Pembelian aset tetap (Catatan 8)
Utilitas
Makanan dan minuman
Gaji dan kesejahteraan
Sewa
Legal dan jasa tenaga ahli
Lisensi

9.814.661.178
4.652.081.208
3.482.215.971
2.160.552.302
1.588.730.009
494.540.000
407.292.507

23.021.790.928
4.730.861.650
1.491.115.739
1.598.538.116
852.468.956
525.000.000
407.292.507

Acquisition of fixed assets (Note 8)
Utilities
Food and beverages
Salaries and welfare
RentalLegal and professional fee
LicenseLain-lain

6.401.372.317

5.105.300.982

OthersTotal

29.001.445.492

37.732.368.878

Total

Refer to Note 7 for details of balances andtransactions with related parties.

Lihat Catatan 7 untuk rincian saldo dan transaksi
dengan pihak-pihak berelasi.

50

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

14. PERPAJAKAN
a.

b.

14. TAXATIONa.

Utang Pajak

Taxes Payable

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Pajak Penghasilan:
Pasal 4 (2) - Final
Pasal 21
Pasal 23
Pasal 26
Pajak hiburan
Pajak Pertambahan Nilai

1.775.852.166
510.722.599
348.237.123
186.817.743
10.226.080.421
820.793.757

964.474.487
323.177.127
280.689.128
129.370.628
10.598.697.740
536.995.563

Income tax:
Article 4 (2) - Final
Article 21
Article 23
Article 26
Entertainment tax
Value-Added Tax

Total

13.868.503.809

12.833.404.673

Total

b.

Pajak Kini

Current Tax
The reconciliation between profit (loss) before
income tax expense, as shown in the interim
consolidated statements of profit or loss andother comprehensive income and estimatedfiscal profit (loss) is as follows:

Rekonsiliasi antara laba (rugi) sebelum beban
pajak penghasilan, seperti yang tercantum
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian interim dan
taksiran laba (rugi) fiskal adalah sebagai
berikut:
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Laba (rugi) sebelum beban pajak
penghasilan menurut laporanlaba rugi dan penghasilan
komprehensif lain konsolidasianinterim5.739.376.433(11.677.814.259)

Profit (loss) before income tax expense
per interim consolidated statements
of profit or loss and othercomprehensive income

Laba sebelum beban pajak
penghasilan Entitas Anak

(1.288.870.460)(750.730.840)

Profit before income tax
expense of the Subsidiary

Laba (rugi) sebelum beban pajak
penghasilan Perusahaan

4.450.505.973(12.428.545.099)

Profit (loss) before income tax
expense of the Company

Beda temporer
Cadangan penurunan nilai
piutang
Imbalan kerja karyawan

965.714.300
1.396.407.011

360.555.497
918.936.582

Temporary differences
Provision for impairmentof receivables
Employee benefits

Beda temporer - neto

2.362.121.311

1.279.492.079

Temporary differences - net

5.811.581.763
225.228.007
1.239.890.128

2.835.870.400
1.160.419.534
3.702.565.998

880.197.666

612.514.804(5.519.409.573)(127.761.624)

187.717.645

99.891.511

Permanent differences
Salaries and welfare
Tax expense
Promotion and advertising
Donations, entertainmentand representation
Interest income alreadysubject to final
income tax
Other non-deductible
expenses

2.825.205.636

8.283.500.623

Permanent differences - net

Beda tetap
Gaji dan kesejahteraan
Beban pajak
Promosi dan periklanan
Sumbangan, jamuan
dan representasi
Penghasilan bunga yangtelah dikenakan pajak
penghasilan final
Beban lain-lain yang tidak
dapat dikurangkan
Beda tetap - neto

51

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

14. PERPAJAKAN (lanjutan)b.

14. TAXATION (continued)b.

Pajak Kini (lanjutan)
30 Juni/
June 30,
2017
Taksiran laba (rugi) fiskal
Akumulasi rugi fiskal daritahun-tahun sebelumnya
Akumulasi rugi fiskal
Akumulasi rugi fiskal
Perusahaan
Periode berjalan
Tahun sebelumnya
2011
2012
2014
2015
2016
Total
Beban pajak penghasilan kini
- Final (Entitas Anak)c.

Current Tax (continued)

30 Juni/
June 30,
2016

9.637.832.920(2.865.552.397)(9.940.203.730)(192.535.819.742)

Estimated fiscal profit (loss)
Accumulated fiscal loss
from prior years(302.370.810)(195.401.372.139)

Accumulated fiscal loss

9.637.832.920(2.865.552.397)(9.940.203.730)(70.610.992.466)(67.220.289.804)(27.641.253.957)(27.063.283.515)-

Accumulated fiscal loss
The Company
Current period
Prior years
2011
2012
2014
2015
2016

(302.370.810)(195.401.372.139)

Total

16.800.347

15.890.699

Current income tax expense- Final (Subsidiary)c.

Pada tanggal 28 Oktober 2013, Perusahaan
mengajukan surat keberatan pajak kepada
DJP atas SKPKB pajak penghasilan pasal
23 dan 26 untuk tahun fiskal 2008
masing-masing sebesar Rp7.401.255.584 dan
Rp24.171.879.832.

On October 28, 2013, the Company submitted
tax objection letters to the DGT on SKPKB ofincome tax articles 23 and 26 for fiscal year
2008 amounting to Rp7,401,255,584 and
Rp24,171,879,832, respectively.
On August 19, 2014, the DGT rejected theCompany’s tax objection letter on SKPKB ofincome tax article 23. On November 18, 2014,
the Company appealed to the Tax Court on the
Tax Decision Letters of the DGT regarding therejection of the Company’s objection of SKPKB
of income tax article 23 amounting to
Rp7,401,255,584. On September 30, 2015, theTax Court annuled the Tax Decision Letters of
the DGT regarding the rejection of theCompany’s objection of SKPKB of income tax
article 23. On January 18, 2016, the DGT has
submitted a Judicial Review to the Supreme
Court in connection with the Tax Court’s
decision on the annulment of the Tax Decision
Letters of the DGT regarding the rejection of
the Company’s objection of SKPKB of income
tax article 23 on September 30, 2015.

Pada tanggal 19 Agustus 2014, DJP menolak
keberatan dari Perusahaan atas SKPKB pajak
penghasilan
pasal
23.
Pada
tanggal18 November 2014, Perusahaan mengajukan
surat permohonan banding kepada Pengadilan
Pajak atas Surat Keputusan DJP mengenai
penolakan keberatan dari Perusahaan atas
SKPKB pajak penghasilan pasal 23 sebesar
Rp7.401.255.584. Pada tanggal 30 September
2015, Pengadilan Pajak membatalkan Surat
Keputusan
DJP
mengenaipenolakankeberatan dari Perusahaan atas SKPKB pajak
penghasilan pasal 23. Pada tanggal 18 Januari
2016,
DJP
mengajukan
permohonan
Peninjauan Kembali kepada Mahkamah Agungsehubungan dengan keputusan Pengadilan
Pajak atas pembatalan Surat Keputusan DJP
mengenai penolakan keberatan Perusahaan
atas SKPKB pajak penghasilan pasal 23 padatanggal 30 September 2015.

52

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

14. PERPAJAKAN (lanjutan)

14. TAXATION (continued)

Pada tanggal 6 Oktober 2014, DJP menolak
keberatan dari Perusahaan atas SKPKB pajak
penghasilan pasal 26. Pada tanggal 2 Januari
2015,
Perusahaan
mengajukan
surat
permohonan banding kepada Pengadilan
Pajak
atas
Surat
Keputusan
DJP
mengenaipenolakankeberatan
dari
Perusahaan atas SKPKB pajak penghasilan
pasal 26 sebesar Rp24.171.879.832. Pada
tanggal 30 September 2015, Pengadilan Pajak
membatalkan Surat Keputusan DJP mengenai
penolakan keberatan dari Perusahaan atas
SKPKB pajak penghasilan pasal 26. Pada
tanggal 18 Januari 2016, DJP mengajukan
permohonan Peninjauan Kembali kepada
Mahkamah Agung sehubungan dengan
keputusan Pengadilan Pajak atas pembatalan
Surat Keputusan DJP mengenai penolakankeberatan Perusahaan atas SKPKB pajak
penghasilan
pasal
26
pada
tanggal30 September 2015.

On October 6, 2014, the DGT rejected theCompany’s tax objection letter on SKPKB ofincome tax article 26. On January 2, 2015, theCompany appealed to the Tax Court on the
Tax Decision Letters of the DGT regarding therejection of the Company’s objection of SKPKB
of income tax article 26 amounting to
Rp24,171,879,832. On September 30, 2015,
the Tax Court annuled the Tax Decision
Letters of the DGT regarding the rejection of
the Company’s objection of SKPKB of income
tax article 26. On January 18, 2016, the DGT
has submitted a Judicial Review to theSupreme Court in connection with the Tax
Court’s decision on the annulment of the Tax
Decision Letters of the DGT regarding therejection of the Company’s objection of SKPKB
of income tax article 26 on September 30,
2015.

Pada bulan September 2016, Perusahaan
berpartisipasi dalam Program Pengampunan
Pajak sesuai dengan Undang-Undang Nomor
11 Tahun 2016 (“UU Pengampunan Pajak”).
Perusahaan memperoleh Surat Keterangan
Pengampunan Pajak (SKPP) tertanggal
30 September 2016, dengan jumlah yang
diakui sebagai aset pengampunan pajaksebesar Rp1.545.248.245 (tidak ada liabilitas
pengampunan pajak yang diakui oleh
Perusahaan). Perusahaan membayar uangtebusan sebesar Rp30.904.965 pada tanggal
22 September 2016, yang dibebankan pada
laba
rugi
tahun
2016.
Perusahaan
juga telah menghapus akumulasi rugi
fiskal tahun-tahun sebelumnya sebesar
Rp192.535.819.742
sehubungan
denganProgram Pengampunan Pajak.

In September 2016, the Company participatedin the Tax Amnesty Program in accordancewith Law No. 11 Year 2016 (“Tax AmnestyLaw”). The Company obtained Tax Amnesty
Acknowledgement Letter (SKPP) dated
September 30, 2016, with the amountrecognized as tax amnesty asset amounted to
Rp1,545,248,245 (there was no tax amnesty
liability recognized by the Company). The
Company paid the related redemption money
amounting to Rp30,904,965 on September 22,
2016, which was charged to the profit or lossof 2016. The Company has also written-off its
accumulated fiscal loss from prior years
amounting to Rp192,535,819,742 in relation
with the Tax Amnesty Program.

Pada bulan Januari 2017, Entitas Anakberpartisipasi dalam Program Pengampunan
Pajak sesuai dengan UU Pengampunan Pajak.
Entitas Anak memperoleh SKPP tertanggal
27 Januari 2017, dengan jumlah yang diakui
sebagai aset pengampunan pajak sebesar
Rp20.386.000(tidakada
liabilitas
pengampunan pajak yang diakui oleh Entitas
Anak). Entitas Anak membayar uang tebusan
sebesar
Rp101.930
padatanggal
9 Januari 2017, yang dibebankan pada labarugi periode berjalan.

In January 2017, the Subsidiary participated in
the Tax Amnesty Program in accordance withTax Amnesty Law. The Subsidiary obtained
SKPP dated January 27, 2017, with theamount recognized as tax amnesty asset
amounted to Rp20,386,000 (there was no tax
amnesty liability recognized by the Subsidiary).
The Subsidiary paid the related redemptionmoneyamountingtoRp101,930
onJanuary 9, 2017, which was charged to thecurrent period profit or loss.

53

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

14. PERPAJAKAN (lanjutan)d.

14. TAXATION (continued)
e d. The tax effects of significant temporary
differences between commercial and tax
reporting are as follows:

Pengaruh pajak atas beda temporer yangsignifikan antara pelaporan komersial dan
pajak adalah sebagai berikut:

Saldo
Awal tanggal
1 Jan 2017/
Beginning
Balance
Jan 1, 2017
Perusahaan
Aset pajak tangguhan
Imbalan kerja karyawan
Cadanganpenurunan nilai
Total

Dikreditkan
ke LaporanLaba Rugi/
Credited toProfit or
Loss

Dikreditkan
ke LaporanLaba Rugi
Komprehensif
Lainnya/Credited to
OtherComprehensive
IncomeSaldo
Akhir tanggal
30 Juni 2017/
EndingBalance
June 30, 2017-2.544.831.744

597.837.809

3.142.669.553-

3.400.887.553-

3.400.887.553-

5.945.719.297

597.837.809

6.543.557.106

The Company
Deferred tax assets
Employee benefits
Provision for impairmentof receivables
Total

Aset pajak tangguhan berasal dari perbedaan
metode atau dasar yang digunakan untuk
tujuanpencatatan
menurut
pelaporan
akuntansi dan pajak, terutama terdiri daricadangan penurunan nilai piutang dan provisi
untuk imbalan kerja karyawan.

Deferred tax assets arise from the differencein the methods or basis used for accounting
and tax reporting purposes, mainly comprisingallowance for impairment of receivables andprovision for employee benefits.

Perbedaan dasar cadangan penurunan nilai
piutang dan provisi untuk imbalan kerja
karyawan disebabkan perbedaan waktu
pengakuan beban untuk tujuan pelaporan
akuntansi dan pajak.

The differences in the basis of allowance for
impairment of receivables and provision for
employee benefits are due to the difference intiming of recognition of expenses foraccounting and tax reporting purposes.

Manajemen Grup berpendapat bahwa asetpajak tangguhan yang timbul dari perbedaan
temporer dapat digunakan di masa depan.

The Group’s management is of the opinion
that the deferred tax assets arising from
temporary differences can be utilized in the
future periods.

15. LIABILITAS JANGKA PENDEK LAINNYA

15. OTHER CURRENT LIABILITIES

Liabilitas jangka pendek lainnya terdiri dari:

Other current liabilities consist of:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

CGV pay dan kupon
Uang muka pelanggan
Pendapatan diterima dimuka(Catatan 24)
Lain-lain

27.555.679.789
2.404.728.075

26.281.985.749
2.590.635.836

CGV pay and vouchers
Advances from customers

289.073.500
2.247.279.002

261.245.499
2.001.013.496

Unearned revenue (Note 24)
OthersTotal

32.496.760.366

31.134.880.580

Total

54

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

16. MODAL SAHAM

16. SHARE CAPITAL
The composition of shareholders of the Company
as of June 30, 2017 and December 31, 2016 is asfollows:

Susunan pemegang saham Perusahaan padatanggal 30 Juni 2017 dan 31 Desember 2016
adalah sebagai berikut:

Ditempatkan dan Disetor Penuh/Issued and Fully Paid

Pemegang saham
PT Layar Persada
CJ CGV Co. Ltd.
IKT Holdings Limited
PT Layar Persada
PT Pangea Adi BenuaPT Catur Kusuma
Abadi Jaya
Masyarakat (masingmasing dibawah 5%)
Total

Kelas
Saham/
Share Class

Lembar Saham/
Number of
SharesNilai Nominal/
Nominal Value

B
C
C
C
A

162.886.600
100.465.352
86.102.766
47.981.287
545.400

560.004.130.800
10.046.535.200
8.610.276.600
4.798.128.700
10.908.000.000

37,276%22,991%
19,705%
10,980%0,125%

A

181.800

3.636.000.000

0,042%PT Layar Persada
CJ CGV Co. Ltd.
IKT Holdings Limited
PT Layar Persada
PT Pangea Adi BenuaPT Catur Kusuma
Abadi Jaya

C

38.805.366

3.880.536.600

8,881%

Public (each less than 5%)436.968.571

601.883.607.900

100,000%

Total

Persentase/
Percentage

Shareholders

Berdasarkan Akta Notaris Christina Dwi Utami,
S.H., M.Hum., M.Kn. No. 19 tanggal 15 Desember
2016, pemegang saham Perusahaan memberikan
persetujuan, antara lain, untuk perubahan
komposisi modal dasar Perusahaan dari 2.908.800
lembar saham kelas A, 366.497.000 lembar sahamkelas B dan 340.000.000 lembar saham kelas C
menjadi 727.200 lembar saham kelas A,
162.886.600 lembar saham kelas B dan
7.776.445.552 lembar saham kelas C. Tidak ada
perubahan dalam jumlah nominal modal dasar
Perusahaan.

Based on Notarial Deed No. 19 of Christina Dwi
Utami, S.H., M.Hum., M.Kn. dated December 15,
2016, the Company's shareholders give approval
for, among others, change in composition of theCompany’s authorized capital from 2,908,800
shares class A, 366,497,000 shares class B and
340,000,000 shares class C to 727,200 sharesclass A, 162,886,600 shares class B and
7,776,445,552 shares class C. There is no change
in total nominal value of the Company’s authorized
capital.

Berdasarkan Akta Notaris Hasbullah Abdul Rasyid,
S.H., M.Kn. No. 29 tanggal 6 September 2016,
Perusahaan menegaskan peningkatan modal yang
ditempatkan dan disetor Perusahaan daripenerbitan 99.311.039 lembar saham kelas Csebagai hasil dari pelaksanaan penawaran umum
terbatas dengan Hak Memesan Efek Terlebih
Dahulu (HMETD) dengan nilai nominal Rp100 per
saham, yang ditawarkan dengan harga penawaran
Rp6.550 per saham.

Based on Notarial Deed No. 29 of Hasbullah Abdul
Rasyid, S.H., M.Kn. dated September 6, 2016, theCompany confirmed the increase of the Company’s
issued and paid-up capital from the issuance of
99,311,039 shares class C as a result of executionof the limited public offering by issuing Pre-Emptive
Rights (HMETD) with nominal value per share of
Rp100, which were offered with offering priceamounted to Rp6,550 per share.

Berdasarkan Rapat Umum Pemegang Saham Luar
Biasa yang dinyatakan dalam Akta Notaris
Hasbullah Abdul Rasyid, S.H., M.Kn. No. 115
tanggal 30 Maret 2016, pemegang saham
Perusahaan memberikan persetujuan, antara lain
untuk:
a. rencana
Perusahaan
untuk
melakukan
peningkatan modal melalui penawaran umum
terbatas dengan HMETD kepada para
pemegang saham Perusahaan, dalam jumlah
sebanyak-banyaknya 110.000.000 sahamkelas C dengan nilai nominal Rp100 per
lembar saham.
b. peningkatan modal ditempatkan dan disetor
Perusahaan sehubungan dengan pelaksanaan
penawaran umum terbatas tersebut.

Based on Extraordinary General Meeting of
Shareholders which is covered by Notarial DeedNo. 115 of Hasbullah Abdul Rasyid, S.H., M.Kn.
dated March 30, 2016, the Company’s
shareholders give approval for, among others:

55a.

the Company’s plan to increase its capitalthrough the limited public offering by issuing
HMETD to the shareholders, in a maximum
amount of 110,000,000 class C shares with anominal value of Rp100 per share.

b.

increase the Company’s issued and paid-up
capital in relation with the limited public
offering.

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

16. MODAL SAHAM (lanjutan)

16. SHARE CAPITAL (continued)
As of December 31, 2016, CJ CGV CO. Ltd.
through its subsidiary, IKT Holdings Limited and its
other subsidiaries, directly and indirectly own 51%
of total shares of the Company and become thecontrolling shareholder of the Company.

Pada tanggal 31 Desember 2016, CJ CGV Co. Ltd.
melalui entitas anaknya, IKT Holdings Limited danentitas anak lainnya, secara langsung dan tidak
langsung memiliki 51% saham Perusahaan dan
menjadipemegangsaham
pengendali
Perusahaan.
17. TAMBAHAN MODAL DISETOR

17. ADDITIONAL PAID-IN CAPITAL
Additional paid-in capital consists of:

Tambahan modal disetor terdiri dari:
30 Juni/
June 30,
2017
Selisih lebih harga penawaran umum
saham terbatas dengan nilai
nominal saham - setelah
dikurangi biaya emisi sahamsebesar Rp6.576.503.691
Selisih lebih nilai konversi pinjaman
dengan nilai nominal saham
Selisih lebih harga penawaran umum
saham perdana dengan nilai
nominal saham - setelah
dikurangi biaya emisi sahamsebesar Rp6.771.247.042
Aset pengampunan pajak
Selisih lebih antara setoran yangditerima dengan nilai nominal saham
Selisih kurs atas modal disetor
Neto

31 Desember/
December 31,
2016

633.979.697.859

633.979.697.859

288.936.666.800

288.936.666.800

Excess of limited public offering
share price over par value net of share issuance costs
amounting to Rp6,576,503,691
Excess of loan conversion value overpar value of share

209.018.912.958
1.565.598.480

209.018.912.958
1.545.248.245

580.000.000(15.737.894.600)

580.000.000(15.737.894.600)

Excess of initial public offering
share price over par value net of share issuance costs
amounting to Rp6,771,247,042
Tax amnesty asset
Excess of proceeds overpar value of share
Exchange rate difference of paid-in capital

1.118.342.981.497

1.118.322.631.262

Net

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, Grup mengakui tambahan modal disetor atas
aset pengampunan pajak masing-masing sebesar
Rp1.565.598.480
dan
Rp1.545.248.245
sehubungan dengan partisipasi Grup dalam
Program Pengampunan Pajak (Catatan 14).

As of June 30, 2017 and December 31, 2016, theGroup recognized additional paid-in capital of tax
amnesty asset amounting to Rp1,565,598,480 and
Rp1,545,248,245, respectively, in relation with theGroup’s participation in the Tax Amnesty Program(Note 14).

Pada tanggal 10 April 2014, CJ CGV Co. Ltd. dan
IKT Holdings Limited mengkonversi pinjaman
TrancheAmasing-masing
sebesar
Rp149.450.000.000
dan
Rp149.450.000.000
menjadi saham biasa Perusahaan kelas C masingmasing sebesar 49.816.666 saham dan 49.816.666
saham dengan nilai nominal masing-masing
sebesar Rp4.981.666.600 dan Rp4.981.666.600.
Selisih antara jumlah nilai nominal saham dan
jumlah pinjaman Tranche A yang dikonversi
tersebut disajikan sebagai "Selisih Lebih Nilai
Konversi Pinjaman dengan Nilai Nominal Saham".

On April 10, 2014, CJ CGV Co. Ltd. and IKTHoldings Limited converted the amount outstandingunder
TrancheA
loanamountingtoRp149,450,000,000
andRp149,450,000,000,
respectively, in full into ordinary class C shares of
the Company of 49,816,666 shares and 49,816,666
shares,respectively
withnominalvalue of Rp4,981,666,600 and Rp4,981,666,600,
respectively. The difference between total nominal
value of shares and total value of Tranche A loan
conversion were presented as "Excess of Loan
Conversion Value over Par Value of Share".

56

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

17. TAMBAHAN MODAL DISETOR (lanjutan)

17. ADDITIONAL PAID-IN CAPITAL (continued)
On April 8, 2013 and February 18, 2013, theCompany
received
USD24,500,000
and
USD30,500,000, respectively, from PT Layar
Persada for B class share issuance totaling
1,425,247
sharesand1,774,287
shares,respectively,
withnominalvalueof
Rp244,999,959,300
andRp304,999,935,300,
respectively. The differences between the sharesnominal amount in Rupiah stated in the Notarial
Deed and the proceeds in USD translated using theprevailing exchange rates at proceed date arepresented as “Exchange Rate Difference of Paid-in
Capital”.

Pada tanggal 8 April 2013 dan 18 Februari 2013,
Perusahaan menerima masing-masing sebesar
USD24.500.000 dan USD30.500.000 dari PT Layar
Persada untuk penerbitan saham kelas B masingmasing
sejumlah1.425.247
lembardan
1.774.287 lembar dengan nilai nominal masingmasing
sebesar
Rp244.999.959.300
dan
Rp304.999.935.300. Selisih antara nilai nominal
saham dalam Rupiah yang dinyatakan dalam Akta
Notaris dan penerimaan dalam USD yang
dijabarkan dengan menggunakan kurs yangberlaku pada tanggal penerimaan disajikan sebagai"Selisih Kurs Atas Modal Disetor".
18. KEPENTINGAN NON-PENGENDALI

18. NON-CONTROLLING INTEREST
Non-controlling interest in Subsidiary’s net assets
are as follows:

Kepentingan non-pengendali atas aset neto Entitas
Anak adalah sebagai berikut:
30 Juni/
June 30,
2017
Ananda Haris Siregar

31 Desember/
December 31,
2016

2.879.375

19. PENDAPATAN NETO

526.691

Ananda Haris Siregar

19. NET REVENUES
The details of net revenues are as follows:

Rincian pendapatan neto adalah sebagai berikut:
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Bioskop
Makanan dan minuman
Acara dan iklan
Lain-lain257.625.059.958
88.657.686.075
32.011.631.213
2.956.344.670

178.718.182.514
64.382.434.581
29.583.102.977
1.924.899.770

CinemaFood and beverages
Event and advertisement
OthersTotal

381.250.721.916

274.608.619.842

Total

For the six-month periods ended June 30, 2017and 2016, there were no net revenues from asingle customer in excess of 10% of the total
consolidated net revenues.

Untuk periode enam bulan yang berakhir padatanggal-tanggal 30 Juni 2017 dan 2016, tidak
terdapat pendapatan neto dari pelanggan yangmelebihi 10% dari total pendapatan neto
konsolidasian.

57

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

20. BEBAN POKOK PENDAPATAN

20. COST OF REVENUES
The details of cost of revenues are as follows:

Rincian dari beban pokok pendapatan adalahsebagai berikut:
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Bioskop
Makanan dan minumanLain-lain132.661.134.743
25.527.308.068
43.939.959

94.463.084.212
15.268.540.956
480.603.371

CinemaFood and beverages
OthersTotal

158.232.382.770

110.212.228.539

Total

Untuk periode enam bulan yang berakhir padatanggal-tanggal 30 Juni 2017 dan 2016, pemasokyang memiliki transaksi lebih dari 10% daripendapatan neto konsolidasian adalah PT Omega
Film, pihak ketiga, masing-masing sebesar
Rp87.921.811.162 dan Rp66.377.124.075.

For the six-month periods ended June 30, 2017and 2016, a supplier who has transactions of morethan 10% of the consolidated net revenues is
PT Omega Film, a third party, amounting to
Rp87,921,811,162
and
Rp66,377,124,075,
respectively.

Lihat Catatan 7 untuk rincian saldo dan transaksi
dengan pihak-pihak berelasi.

Refer to Note 7 for details of balances andtransactions with related parties.

21. BEBAN OPERASIONAL

21. OPERATING EXPENSES
The details of operating expenses are as follows:

Rincian dari beban operasional adalah sebagai
berikut:
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Beban penjualan
Promosi
Periklanan

1.127.763.898
112.126.230

3.359.595.785
342.970.213

Selling expenses
Promotion
Advertising

Sub-total

1.239.890.128

3.702.565.998

Sub-total

61.096.805.895
53.273.822.096

43.852.073.569
39.144.348.309

44.564.278.820
24.408.699.541
10.069.782.974
7.168.707.902
3.944.112.066
3.073.913.683
2.794.848.050
2.120.400.339
1.737.449.843
1.519.192.618
1.349.816.663

35.712.592.419
19.327.246.091
8.120.084.215
5.440.678.465
562.844.304
1.844.944.160
1.873.752.312
1.808.552.669
1.468.184.150
1.268.977.355
1.290.258.092

965.714.300
4.181.629.945

360.555.497
3.860.007.125

General and administrative expenses
Depreciation (Note 8)
Salaries and welfare
Rental and service
charges (Note 24)
Utilities
Repairs and maintenanceSupplies
Amortization
Transportation and accomodation
Insurance expense
Communication
Bank charges and credit card
Employee benefits (Note 23)
Professional fees
Provision for impairmentof receivables (Notes 5 and 6)
OthersSub-total

222.269.174.735

165.935.098.732

Sub-total

Total

223.509.064.863

169.637.664.730

Total

Beban umum dan administrasi
Penyusutan (Catatan 8)
Gaji dan kesejahteraan
Beban sewa dan layanan(Catatan 24)
Utilitas
Perbaikan dan pemeliharaan
Perlengkapan
Amortisasi
Transportasi dan akomodasi
Beban asuransi
Komunikasi
Biaya bank dan kartu kredit
Imbalan kerja karyawan (Catatan 23)
Jasa tenaga ahli
Cadangan penurunan nilai
piutang (Catatan 5 dan 6)
Lain-lain

58

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

21. BEBAN OPERASIONAL (lanjutan)

21. OPERATING EXPENSES (continued)
Refer to Note 7 for details of balances andtransactions with related parties.

Lihat Catatan 7 untuk rincian saldo dan transaksi
dengan pihak-pihak berelasi.
22. IKATAN

22. COMMITMENTS
As of June 30, 2017 and December 31, 2016, theCompany entered into operating lease agreements
relating to rental of cinema space in Jakarta,
Tangerang, Bekasi, Karawang, Bandung, Cirebon,
Mojokerto, Yogyakarta, Surabaya, Medan andManado with total of future minimum lease
payments
ofRp190,766,309,810
andRp183,112,357,579, respectively, with the details
for each following periods:

Pada tanggal 30 Juni 2017 dan 31 Desember
2016,
Perusahaan
mengadakan
perjanjianperjanjian sewa operasi terkait sewa ruang bioskop
di Jakarta, Tangerang, Bekasi, Karawang,
Bandung,
Cirebon,Mojokerto,
Yogyakarta,
Surabaya, Medan dan
Manado dengan total
pembayaran sewa minimum masa depan masingmasing
sejumlahRp190.766.309.810
dan
Rp183.112.357.579 dengan rincian untuk setiap
periode sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Sampai dengan satu tahun
Lebih dari satu tahun tapi tidak
lebih dari dua tahun
Lebih dari dua tahun tapi tidak
lebih dari lima tahun

47.665.745.670

41.423.521.544

43.765.594.724

44.454.516.725

99.334.969.416

97.234.319.310

Not later than one year
More than one year but notlater than two years
More than two years but notlater than five years

Total

190.766.309.810

183.112.357.579

Total

Pada tanggal 30 Juni 2017, selain perjanjianperjanjian sewa operasi di atas, Perusahaan
menandatangani Nota Kesepahaman atau Surat
Pernyataan Kehendak atau Surat Penawaran
dengan sejumlah pihak sehubungan dengan
rencana Perusahaan untuk membuka beberapa
bioskop yang berlokasi di Jakarta, Cikampek,
Bekasi, Banten, Cibubur, Karawang, Bogor, Gresik,
Bandung, Malang, Surabaya, Cimahi, Cirebon,
Samarinda,
Balikpapan,
Makassar,Medan,
Pangkal Pinang dan Batam, dimana perjanjianperjanjian sewa untuk lokasi-lokasi tersebut masih
dalam proses penyelesaian (Catatan 24).

As of June 30, 2017, aside from the above leaseagreements, the Company signed on Memorandumof Understanding or Letter of Intent or Letter ofOffer, relating to the Company’s plan to open somecinemas which are located in Jakarta, Cikampek,
Bekasi, Banten, Cibubur, Karawang, Bogor, Gresik,
Bandung, Malang, Surabaya, Cimahi, Cirebon,
Samarinda,
Balikpapan,
Makassar,Medan,
Pangkal Pinang and Batam, whereby, the leaseagreements for such locations are still in process ofcompletion (Note 24).

Perusahaan telah mengoperasikan beberapa
bioskopnya di Jakarta, Depok, Bandung, Tegal,
Yogyakarta, Purwokerto, Palembang, Pekanbaru,
Balikpapan dan Mataram, dimana perjanjianperjanjian sewa untuk lokasi-lokasi tersebut masih
dalam proses penyelesaian (Catatan 24).

The Company has operated some cinemas in
Jakarta, Depok, Bandung, Tegal, Yogyakarta,
Purwokerto, Palembang, Pekanbaru, Balikpapan
and Mataram, whereby, the lease agreements forsuch locations are still in process of completion(Note 24).

59

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

IMBALAN23. ESTIMATED LIABILITIES FOR EMPLOYEES’BENEFITS

Grup memberikan imbalan kerja jangka panjang
kepada karyawan sesuai dengan Undang-undang
Ketenagakerjaan No. 13/2003 (UU No. 13/2003).
Imbalan tersebut tidak didanai. Tabel berikut
menyajikan komponen dari beban imbalan netoyang diakui dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasianinterim dan jumlah yang diakui dalam laporanposisi keuangan konsolidasian interim untuk
liabilitas diestimasi imbalan kerja yang dihitung
oleh PT Sigma Prima Solusindo, aktuaris
independen, berdasarkan laporannya tanggal
24 Juli 2017 untuk periode 2017 dan tahun 2016.
Perhitungan aktuaris menggunakan metode“Projected Unit Credit” dengan asumsi-asumsi
sebagai berikut:

The Group provide long-term employee benefits to
its employee in accordance with Labor Law
No. 13/2003 (Law No. 13/2003). The benefits are
unfunded. The following tables summarize thecomponents of net benefits expense recognized in
the interim consolidated statements of profit or loss
and other comprehensive income and the amounts
recognized in the interim consolidated statementsof financial position for the estimated liabilities for
employees’ benefits as calculated by anindependent actuary, PT Sigma Prima Solusindo,
in its report dated July 24, 2017 for 2017 and 2016.
The actuarial calculation used the “Projected Unit
Credit” method with the following assumptions:

23. LIABILITASKERJADIESTIMASI

ATAS

30 Juni/
June 30, 2017
Tingkat Diskonto Aktuaria
Tingkat Kematian

Tingkat Kenaikan Gaji
Umur Pensiun
Tingkat Cacat

31 Desember/
December 31, 2016

7,72%-7,81%
per Tahun/per Annum
Tabel Mortalita Indonesia/
Indonesian Mortality
Table - TMI - III - 20118%-10% per Tahun/ per Annum
55 Tahun/Years
5% dari Tingkat
Kematian/from Mortality Rateb.

Actuarial Discount Rate
Mortality Rate

Salary Increase Rate
Retirement Age
Disability Rate

The following tables summarize the components of
employeebenefits expense
liabilitiesof the imbalan ke
Tabel berikut
ini menyajikan
komponenand
beban
dan liabilitas
Group.

Tabel berikut ini menyajikan komponen beban dan
liabilitas imbalan kerja karyawan Grup.

a.

8,43%-8,46%
per Tahun/per Annum
Tabel Mortalita Indonesia/
Indonesian Mortality
Table - TMI - III - 20118%-10% per Tahun/per Annum
55 Tahun/Years
5% dari Tingkat
Kematian/from Mortality Ratea. Employee benefits expense

Beban imbalan kerja karyawan
30 Juni/
June 30,2017

30 Juni/
June 30,
2016

Biaya jasa kini
Biaya bunga

1.180.245.889
338.946.729

983.923.205
285.054.150

Current service cost
Interest cost

Total

1.519.192.618

1.268.977.355

Total

b. Employee benefits liability

Liabilitas imbalan kerja karyawan

Nilai kini liabilitas
imbalan jasa pasti

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

10.418.523.854

8.040.581.264

60

Present value of defined
benefits obligation

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
IMBALAN23. ESTIMATED LIABILITIES FOR EMPLOYEES’BENEFITS (continued)

Mutasi liabilitas diestimasi atas imbalan kerja
karyawanc. The movements in the estimated liabilities for
employee benefits

23. LIABILITAS DIESTIMASIKERJA (lanjutan)c.

d.

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

ATAS

30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Saldo awal
Kerugian aktuarial
yang diakui pada penghasilan
komprehensif lain
Beban imbalan kerja
tahun berjalan
Pembayaran manfaat aktual

8.040.581.264

6.230.413.010

935.281.142

184.603.573

1.519.192.618(76.531.170)

2.445.808.507(820.243.826)

Beginning balance
Actuarial loss
recognized in othercomprehensive income
Current year employee
benefits expense
Actual benefit payment

Total

10.418.523.854

8.040.581.264

Total

d. The movements in the present value of defined
benefit obligation are as follows:

Perubahan atas nilai kini liabilitas imbalan
pasti adalah sebagai berikut:
30 Juni/
June 30,2017

31 Desember/
December 31,
2016

Saldo awal
Biaya jasa kini
Biaya bunga
Keuntungan aktuaria ataspembayaran manfaat
Kerugian (keuntungan) aktuaria

8.040.581.264
1.180.245.889
338.946.729

6.230.413.010
1.875.700.209
570.108.298(129.955.539)
988.705.511(215.138.848)(420.501.405)

Beginning balance
Current service cost
Interest cost
Actuarial gains on
benefit payment
Actuarial loss (gains)Total

10.418.523.854

8.040.581.264

Total

Analisa sensitivitas untuk risiko tingkat diskonto

Sensitivity analysis for discount rate risk

Pada tanggal 30 Juni 2017, jika tingkat diskontomeningkat sebesar 1 persen dengan semua
variabel konstan, maka nilai kini liabilitas imbalan
pasti lebih rendah sebesar Rp1.334.831.129,
sedangkan jika tingkat diskonto menurun 1 persen,maka nilai kini liabilitas imbalan pasti lebih tinggi
sebesar Rp1.603.657.128.

As of June 30, 2017, if the discount rate is higher
by 1 percent with all other variables held constant,the present value of defined benefits obligation
would have been Rp1,334,831,129 lower, while if
the discount rate is lower by 1 percent, the present
value of defined benefits obligation would havebeen Rp1,603,657,128 higher.

Analisa sensitivitas untuk risiko tingkat kenaikan
gaji

Sensitivity analysis for salary increase rate risk

Pada tanggal 30 Juni 2017, jika tingkat kenaikan
gaji meningkat sebesar 1 persen dengan semua
variabelkonstan,
maka
nilai
kini
liabilitas imbalan pasti lebih tinggi sebesar
Rp1.554.392.800, sedangkan jika tingkat kenaikan
gaji menurun 1 persen, maka nilai kini liabilitas
imbalanpasti
lebih
rendahsebesar
Rp1.318.447.405.

As of June 30, 2017, if the salary increase rate ishigher by 1 percent with all other variables held
constant, the present value of defined benefits
obligation would have been Rp1,554,392,800
higher, while if the salary increase rate is lower by
1 percent, the present value of defined benefits
obligation would have been Rp1,318,447,405
lower.

61

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

IMBALAN23. ESTIMATED LIABILITIES FOR EMPLOYEES’BENEFITS (continued)

Profil jatuh tempo liabilitas imbalan pasti padatanggal 30 Juni 2017 adalah sebagai berikut:

The maturity profile of defined benefit obligation asof June 30, 2017 is as follow:

23. LIABILITAS DIESTIMASIKERJA (lanjutan)

ATAS

30 Juni/
June 30,
2017
Sampai dengan 2 tahun
2 tahun - 5 tahun
Lebih dari 5 tahun

552.000.000
9.866.523.854

Up to 2 year
2 years - 5 years
More than 5 years

Total

10.418.523.854

Total

The management of the Group has reviewed theassumptions used and agreed that theseassumptions are adequate. Management believes
that the liability for employee benefits is sufficient tocover the Group’s liability for its employee benefits.

Manajemen Grup telah mereviu asumsi yangdigunakan dan berpendapat bahwa asumsi
tersebutsudah
memadai.
Manajemenberkeyakinan bahwa liabilitas imbalan kerja
tersebut telah memadai untuk menutupi liabilitas
imbalan kerja Grup.
24. PERJANJIAN-PERJANJIAN PENTING

24. SIGNIFICANT AGREEMENTS

Perusahaan

The Companya.

a.

Perusahaan mengadakan perikatan-perikatan
sewa operasi dengan sejumlah lessor terkait
sewa ruang bioskop Perusahaan di berbagai
lokasi di Indonesia, sebagai berikut:

Perikatan/
Commitment

TanggalPerikatan/
Commitment
Date

The Company entered into operating leasecommitments with a number of lessors relating
to the rental of cinema space of the Company
which located in various locations in Indonesia,
as follows:
Tahun
Pembukaan
Bioskop/Year ofCinemaOpening

Lokasi/
Location

Masa Sewa/
Lease Period

14 Januari/
January 14,
2009

Teraskota
Entertainment
Centre,Tangerang

120 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/120
months with an option
to extend the terms oflease for another 60
months2009

Perjanjian
Sewa/Lease
Agreement

8 Juni/June 8,
2006

Paris Van
Java, Bandung

60 bulan/60 months

2006

Perpanjangan
Perjanjian
Sewa/Renewalof Lease
Agreement

19 Juni/
June 19, 2013

Paris Van
Java, Bandung

120 bulan dengan
opsi perpanjanganmasa sewa 120 bulan
berikutnya/120
months with an option
to extend the terms oflease for another 120
monthsLessorPihak berelasi/Related party
PT Deyon
Resources

Perjanjian
Sewa/Lease
Agreement

Pihak ketiga/Third parties
PT Bintang
Bangun Mandiri

62

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)
PT GrandIndonesia

Perjanjian
Sewa/Lease
Agreement

5 Juni/June 5,
2006

Grand
Indonesia
Shopping
Town, Jakarta

120 bulan dengan
opsi perpanjanganmasa sewa 120 bulan
berikutnya/120
months with an option
to extend the terms oflease for another 120
monthsPerpanjangan
Perjanjian
Sewa/Renewalof Lease
Agreement

19 Juni/
June 19, 2017

Grand
Indonesia
Shopping
Town, Jakarta

120 bulan dengan
opsi perpanjanganmasa sewa sesuai
kesepakatan kedua
belah pihak padaakhir masa sewa/120
months with option toextend the term oflease in agreement byboth parties at the endof lease period

PT Pacific Place
Jakarta

Perjanjian
Sewa/Lease
Agreement

Oktober/
October, 2008

Pacific Place
Mall, Jakarta

120 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/120
months with an option
to extend the terms oflease for another 60
months2007

PT Makmur Jaya
Serasi

Perjanjian
Sewa/Lease
Agreement

27 Februari/
February 27,
2009

Mall ofIndonesia,
Jakarta

120 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/120
months with an option
to extend the terms oflease for another 60
months2008

PT Agung
Podomoro Land
Tbk

Surat
Penawaran/
Letter of Offer

7 Oktober/
October 7,
2014

Central Park,
Jakarta

60 bulan dengan opsi
perpanjangan masa
sewa 60 bulan
berikutnya/60 months
with an option toextend the terms oflease for another 60
months2010

PT Surya Agung
Manunggal
Perkasa

Perjanjian
Sewa/Lease
Agreement

8 Mei/May 8,
2013

Bekasi Cyber
Park, Bekasi

180 bulan dengan
opsi perpanjanganmasa sewa sesuai
kesepakatan kedua
belah pihak padaakhir masa sewa/180
months with option toextend the term oflease in agreement byboth parties at the endof lease period

2011

63

2007

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)
PT Milan Jaya
PratamaPerjanjian
Sewa/
Lease
Agreement

1 Oktober/
October 1,
2014

Miko Mall,
Bandung

180 bulan dengan
opsi perpanjanganmasa sewa sesuai
kesepakatan kedua
belah pihak padaakhir masa sewa/180
months with option toextend the term oflease in agreement byboth parties at the endof lease period

2014

PT KobaPangestu

Perjanjian
Sewa/
Lease
Agreement

17 April/
April 17, 2014

J-Walk Mall,
Yogyakarta

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2015

CV KaryaPembangunan
Utama dan PT
Bina Bintang
Priangan

Perjanjian
Sewa/
Lease
Agreement

6 Maret/March 6, 2015

Plaza BEC,
Bandung

180 bulan dengan
opsi perpanjanganmasa sewa 120 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 120
months2015

PT Multipratama
Indahraya

Perjanjian
Sewa/
Lease
Agreement

9 Oktober/
October 9,
2015Grage City
Mall, Cirebon

180 bulan dengan
opsi perpanjanganmasa sewa sesuai
kesepakatan kedua
belah pihak padaakhir masa sewa/180
months with option toextend the term oflease in agreement byboth parties at the endof lease period

2015

PT Galuh Citarum

Perjanjian
Sewa/
Lease
Agreement

10 Juni/
June 10,
2014

Festive Walk,
Karawang

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2015

PT Assaland

Perjanjian
Sewa/
Lease
Agreement
Assaland28 Januari/
January 28,
2016

Marvell City,
Surabaya

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months

2015

64

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)
PT Wenang
Permai Sentosa

Perjanjian
Sewa/
Lease
Agreement

30 Mei/May 30,2016

Grand
Kawanua City
Walk, Manado

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2016

PT Gemilang
Kreasi Utama

Perjanjian
Sewa/
Lease
Agreement

1 Juni/June 1,2015

U City Mall,
Medan

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Jaya Real
Property, Tbk

Nota
Kesepahaman/
Memorandum ofUnderstanding

12 November/
November 12,
2015

Plaza Slipi
Jaya, Jakarta

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2016

PT Ciputra
Residence

Perjanjian
Sewa/
Lease
Agreement

6 September/
September 6,
2016

Eco Plaza,
Tangerang

180 bulan dengan
opsi perpanjanganmasa sewa sesuai
kesepakatan kedua
belah pihak padaakhir masa sewa/180
months with option toextend the term oflease in agreement byboth parties at the endof lease period

2016

PT Sukses
Bersama
Kencana Satya

Perjanjian
Sewa/
Lease
Agreement

24 November/
November 24,
2016

Sunrise Mall,
Mojokerto

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2016

PT DutaParamindo
Sejahtera

Perjanjian
Sewa/
Lease
Agreement

8 November/
November 8,
2016

Green
Pramuka
Square,Jakarta

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2016

65

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Tahun
Pembukaan
Bioskop/Year ofCinemaOpening

Lokasi/
Location

Masa Sewa/
Lease Period

2 April/
April 2,
2014

Grand Yasmin
Square, Bogor

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-2 Januari/
January 2,
2017

Medan Focal
Point Mall,
Medan

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2016

Pihak ketiga/Third parties (lanjutan/continued)
PT Yasmin
Bersaudara

Nota
Kesepahaman/
Memorandum ofUnderstanding

PT Palarudhibi
Teguh Makmur

Perjanjian
Sewa/
Lease
Agreement

PT Mitra Perdana
NuansaNota
Kesepahaman/
Memorandum ofUnderstanding

26 Juni/
June 26,
2015

23@Paskal,
Bandung

120 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/120
months with an option
to extend the terms oflease for another 60
months2017

PT Rita Ritelindo

Nota
Kesepahaman/
Memorandum ofUnderstanding

14 Desember/
December 14,
2015

Rita
Supermall,Purwokerto

144 bulan dengan
opsi perpanjanganmasa sewa 120 bulan
berikutnya/144
months with an option
to extend the terms oflease for another 120
months2016

PT Propindo
Sedayu

Nota
Kesepahaman/
Memorandum ofUnderstanding

15 Desember/
December 15,
2015

DMall, Depok

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months

2017

PT Raya Bumi
Nusantara Permai

Nota
Kesepahaman/
Memorandum ofUnderstanding

8 Maret/March 8,
2016

Gresik Icon
Mall, Gresik

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Grand Sarana
Mandiri

Nota
Kesepahaman/
Memorandum ofUnderstanding

21 April/
April 21,
2016

Soma
Citywalk,
Palembang

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2016

66

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)

PT Sentral Supel
Perkasa

Nota
Kesepahaman/
Memorandum ofUnderstanding

13 Mei/
May 13,2016

BG Junction,
Surabaya

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Mustika
Taman Olympic

Nota
Kesepahaman/
Memorandum ofUnderstanding

31 Agustus/
August 31,
2016

Olympic
Garden Mall,
Malang180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Selyca Mulia

Nota
Kesepahaman/
Memorandum ofUnderstanding

23
September/
September
23,
2016

Plaza Mulia,
Samarinda

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Makassar
Rezky Cemerlang

Nota
Kesepahaman/
Memorandum ofUnderstanding

26
September/
September
26,
2016

Daya Grand
Square,Makassar

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT PP Properti
Tbk

Nota
Kesepahaman/
Memorandum ofUnderstanding

17 Oktober/
October 17,
2016

LagoonAvenueDharmaHusada Mall,
Surabaya

240 bulan dengan
opsi perpanjanganmasa sewa sesuai
kesepakatan kedua
belah pihak padaakhir masa sewa/240
months with option toextend the term oflease in agreement byboth parties at the endof lease period-

PT PP Properti
Tbk

Nota
Kesepahaman/
Memorandum ofUnderstanding

28 Oktober/
October 28,
2016

Grand Kamala
Lagoon Mall,
Bekasi180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Delta Merlin
Dunia Properti

Perjanjian
Sewa/
Lease
Agreement

20 November/
November 20,
2014

Hartono Mall,
Yogyakarta

240 bulan/240 months

2015

67

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)

PT Nusa Kirana

Surat
Pernyataan
Kehendak/Letterof Intent

28 Agustus/
August 28,
2014

Bella Terra
Lifestyle
Center,
Jakarta

180 bulan/180 months

2017

PT Tirta Persada
Developments

Surat
Pernyataan
Kehendak/Letterof Intent

22 Juni/June
22, 2015

Vivo Walk
Sentul, Bogor

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Sarana Pundi
Utama

Surat
Pernyataan
Kehendak/Letterof Intent

24 Agustus/
August 24,
2015

Malang City
Center,Malang180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Gapura Inti
Utama

Surat
Pernyataan
Kehendak/Letterof Intent

16 Juni/ June
16, 2016

Gapura Prima
Mall, Bekasi

180 bulan/180 months-

PT Metroperdana
Trade Centre

Surat
Pernyataan
Kehendak/Letterof Intent

17 Juni/ June17, 2016

Metro IndahMall, Bandung

180 bulan/180 months-

PT MitraGemilang
Mahacipta

Surat
Penawaran/
Letter of Offer

9 Mei/May 9,
2014

The Dome
Mall,
Balikpapan

180 bulan/180 months-

PT Pandega
Citraniaga

Surat
Penawaran/
Letter of Offer

12 Januari/
January 12,
2015

Plaza
Balikpapan,
Balikpapan

60 bulan dengan opsi
perpanjangan masa
sewa 60 bulan
berikutnya/60 months
with an option toextend the terms oflease for another 60
months2015

PT Tiga Kota
Semacang

Surat
Penawaran/
Letter of Offer

12 Januari/
January 12,
2015

Papinka Mall,
PangkalPinang180 bulan/180 months-

PT Mekanusa
Cipta

Surat
Penawaran/
Letter of Offer

2 Oktober/
October 2,
2015

Mall Kota
Wisata,Cibubur

60 bulan dengan opsi
perpanjangan masa
sewa 120 bulan
berikutnya/60 months
with an option toextend the terms oflease for another 120
months-68

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)

PT AEON Mall
Indonesia

Surat
Penawaran/
Letter of Offer

29 Februari/
February 29,
2016

AEON Mall,
Jakarta

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Trans RetailIndonesia

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
CempakaPutih,
Jakarta

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
monthsJuly/July,
2017

PT Trans RetailIndonesia

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Graha Bintaro,
Tangerang

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Alfa Retailindo

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Maguwo,Yogyakarta

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months

2017

PT Trans RetailIndonesia

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Mataram,
Nusa
Tenggara
Barat

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months

2017

PT Trans RetailIndonesia

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Pekanbaru,
Riau

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months

2017

PT Trans Ritel
Properti

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Tegal,
Jawa Tengah

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months2017

69

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

LessorPerikatan/
Commitment

TanggalPerikatan/
Commitment
Date

Lokasi/
Location

Masa Sewa/
Lease Period

Tahun
Pembukaan
Bioskop/Year ofCinemaOpeningPihak ketiga/Third parties (lanjutan/continued)

PT Trans RetailIndonesia

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Cilegon,Banten180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Alfa Retailindo

Surat
Pernyataan
Kehendak/Letterof Intent

13 Februari/
February 13,
2017

Transmart
Cipto,
Cirebon180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Galuh Citarum

Nota
Kesepahaman/
Memorandum ofUnderstanding

17 Maret/
March 17,2017Techno Mart,
Karawang

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Bumi Kencana
Indah

Nota
Kesepahaman/
Memorandum ofUnderstanding

5 Mei/
May 5,
2017

Cimahi Mall,
Jawa Barat

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-PT Rezeki Putra
Riau

Surat
Penawaran/
Letter of Offer

19 Juni/
June 19,2017Grand Batam,
Batam

240 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/240
months with an option
to extend the terms oflease for another 60
months-PT Binaselaras
Cipta Griya

Nota
Kesepahaman/
Memorandum ofUnderstanding

16 Juni/
June 17,2017

CikampekMall, JawaBarat

180 bulan dengan
opsi perpanjanganmasa sewa 60 bulan
berikutnya/180
months with an option
to extend the terms oflease for another 60
months-

As of June 30, 2017 and December 31, 2016,
the Company’s prepayments to the lessors
were recorded as “Advance Payments for
Lease and Long-term Prepaid Rental” in theinterim consolidated statements of financial
position (Note 9).

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, saldo uang muka sewa Perusahaan
kepada lessor-lessor di atas dicatat sebagai“Uang Muka Sewa dan Beban Sewa Jangka
Panjang Dibayar Dimuka” dalam laporan posisi
keuangan konsolidasian interim (Catatan 9).

70

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)

Perusahaan (lanjutan)

The Company (continued)b.

Pada periode 2017 dan tahun 2016,
Perusahaan mengadakan beberapa perjanjian
kerjasama promosi dengan PT Bank Rakyat
Indonesia (Persero) Tbk, PT Bank Negara
Indonesia Tbk, PT Bank Mandiri (Persero) Tbk,
PT Bank Tabungan Negara (Persero) Tbk,
PT Bank Woori Saudara Indonesia 1906 Tbk,
PT Shinhan Indo Finance, PT Bank KEB Hana
Indonesia dan PT Bank CIMB Niaga Tbk,
dimana Perusahaan setuju untuk memberikan
hak istimewa kepada pemegang kartu debit
dan kredit masing-masing bank tersebut dannasabahnya selama periode yang ditentukan
untuk setiap program promosi yang diadakan
di bioskop milik Perusahaan dengan syarat
dan ketentuan yang berlaku dalam masingmasing perjanjian tersebut. Pada tanggal
30 Juni 2017 dan 31 Desember 2016, saldo
piutang dari bank-bank tersebut dicatat
sebagai bagian dari “Piutang Usaha” dalamlaporan posisi keuangan konsolidasian interim(Catatan 5).

b.

In 2017 and 2016, the Company entered into
several joint promotion agreements withPT Bank Rakyat Indonesia (Persero) Tbk,
PT Bank Negara Indonesia Tbk, PT Bank
Mandiri (Persero) Tbk, PT Bank Tabungan
Negara (Persero) Tbk, PT Bank Woori
Saudara Indonesia 1906 Tbk, PT Shinhan Indo
Finance, PT Bank KEB Hana Indonesia andPT Bank CIMB Niaga Tbk, whereby theCompany agrees to provide privilege to all therespective bank’s debit and credit cardholders
and their customers during the certain periodof each event held at the Company’s cinemas
with terms and conditions applied as stated in
the agreement. As of June 30, 2017 andDecember 31, 2016, the related receivablesfrom those banks were recorded as part of“Trade Receivables” in the interim consolidated
statements of financial position (Note 5).

c.

Pada tanggal 1 Mei 2016, Perusahaan
mengadakan perjanjian kerjasama dengan
PT Aplikasi Karya Anak Bangsa (AKAB), pihakketiga, suatu perusahaan yang bergerak dibidang aplikasi perangkat seluler dengan merk
dagang “GO-JEK”. Berdasarkan perjanjian,
Perusahaan dan AKAB akan melakukan
kerjasama pemesanan dan pembelian tiket
film di bioskop Perusahaan melalui fitur
GO-TIX yang tedapat dalam aplikasi GO-JEK.
Perjanjian ini berlaku efektif sejak tanggal
perjanjian dan akan terus berlaku sampai
diakhiri oleh salah satu pihak atau kedua
pihak.

c.

On May 1, 2016, the Company entered into a
cooperation agreement with PT Aplikasi Karya
Anak Bangsa (AKAB), a third party, a company
engaged in mobile applications business under
the trademark og “GO-JEK”. Based on theagreement, the Company and AKAB intend tocooperate in reservations for and the purchaseof the Company’s movie ticket through GO-TIX
feature contained in GO-JEK application. Thisagreement is effective as of the date of theagreement and will remain effective until
terminated by either party or by both parties.

d.

Based on the terms and conditions of theagreement, AKAB will get compensation ofConvenience Fee for every reservation andpurchase of the Company’s movie ticket
through GO-TIX feature and the Company will
bill AKAB for every collection of ticket sales
through GO-TIX feature.

Berdasarkan syarat dan ketentuan yangberlaku dalam perjanjian, AKAB akan
mendapat kompensasi berupa Convenience
Fee untuk setiap pemesanan dan pembelian
tiket film bioskop Perusahaan yang dilakukan
melalui fitur GO-TIX dan Perusahaan akanmelakukan penagihan kepada AKAB untuk
setiap penerimaan atas penjualan tiket yangdilakukan melalui fitur GO-TIX.

71

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
The Company (continued)

Perusahaan (lanjutan)

As of June 30, 2017 and December 31, 2016,
the outstanding receivables from the billing to
AKAB was recorded as part of “Trade
Receivables” in the interim statements offinancial position (Note 5).

Saldo piutang atas penagihan kepada AKAB
pada tanggal 30 Juni 2017 dan 31 Desember
2016 disajikan sebagai bagian dari “Piutang
Usaha” dalam laporan posisi keuangankonsolidasian interim (Catatan 5).
d.

d.

Pada tanggal 15 Oktober 2015, Perusahaan
mengadakan
perjanjian
sewa
denganPT Alfindo Mercu Estate untuk menyewa
ruangan kantor di gedung AIA Central yangberlokasi di Jl. Jend. Sudirman Kav. 48A,
Jakarta, dengan syarat dan ketentuan yangberlaku dalam perjanjian tersebut. Perjanjian
iniberlakuselama
3
tahun
sejak
tanggal 20 Desember 2015, dengan opsi
perpanjangan masa sewa sesuai kesepakatan
kedua belah pihak.

PT Graha Layar Mitra (GLM)

PT Graha Layar Mitra (GLM)a.

Berdasarkan
amandemen
Perjanjian
Kerjasama tanggal 18 April 2013, GLM dan
PT Sinema Graha Citra (SGC) mengadakan
Perjanjian
Kerjasamadan
Perjanjian
Konsultasi Manajemen untuk kedua bioskop
SGC (Harbour Bay Mall dan Kepri Mall) yangisinya untuk setiap bioskop, antara lain:
1.

2.

On October 15, 2015, the Company enteredinto a lease agreement with PT Alfindo Mercu
Estate to lease an office space at AIA Central
building located at Jl. Jend. Sudirman
Kav. 48A, Jakarta, with terms and conditions
applied as stated in the agreement. The
agreement covers a period of 3 years from
December 20, 2015, with option to extend thelease term based on the agreement by bothparties.

b.

GLM
memberikan
lisensi
kepadaSGC
untuk
menggunakan
merk“BLITZTHEATER” untuk bioskop SGC
sesuai dengan syarat dan ketentuan yang
dinyatakan dalam perjanjian.
GLM memberikan jasa konsultasi dan
manajemen dalam pelaksanaan kegiatan
operasional bioskop SGC sesuai dengansyarat dan ketentuan yang dinyatakan
dalam perjanjian.

a.

Based on amendment of Partnership
Agreement dated April 18, 2013, GLM andPT Sinema Graha Citra (SGC) entered into
Partnership Agreement and Consultancy andManagement Agreement for both SGC’s
cinemas (Harbour Bay Mall and Kepri Mall),whereby for each cinema, among others:
1.

GLM granted SGC the license to use
the “BLITZTHEATER” brand for SGC’s
cinema with terms and conditions as
stated in the agreement.

2.

GLM
providesconsultancy
andmanagement
services
duringthe operation of SGC’s cinema with terms
and condition as stated in the agreement.

The Partnership Agreement and Consultancy
and Management Agreement are valid for
10 years since the opening date of the SGC’s
cinemas (Harbour Bay Mall: January 17, 2014
and Kepri Mall: December 28, 2012) and canbe extended based on agreement of bothparties. Based on those agreements, SGC
shall pay the compensations to GLM for,among others, license fee, revenue sharing,promotion
fee,
consultancy
fee
andmanagement fee with amount and terms
applied as stated in those agreements.

Perjanjian
Kerjasamadan
Perjanjian
Konsultasi dan Manajemen berlaku selama
10 tahun sejak tanggal pembukaan bioskop
SGC (Harbour Bay Mall: 17 Januari 2014 dan
Kepri Mall: 28 Desember 2012) dan dapat
diperpanjang berdasarkan persetujuan kedua
belah pihak. Berdasarkan perjanjian-perjanjian
tersebut, SGC akan membayar kompensasi
untuk setiap bioskop kepada GLM untuk,
antara lain, biaya lisensi, bagi hasil
pendapatan, biaya promosi, jasa konsultasi
dan jasa manajemen dengan jumlah dan
ketentuan yang berlaku dalam perjanjianperjanjian tersebut.

72

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
PT Graha Layar Mitra (GLM)(continued)

PT Graha Layar Mitra (GLM) (lanjutan)b.

Pendapatan GLM yang berasal dari jasa-jasayang diberikan kepada SGC disajikan sebagai
bagian dari “Pendapatan Neto - Lain-lain” padalaporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian interim dansaldo piutang disajikan sebagai bagian dari
"Piutang Usaha" pada laporan posisi keuangankonsolidasian interim.

GLM’s revenues earned from the services
provided to SGC are recorded as part of “Net
Revenues - Others” in the interim consolidated
statements of profit or loss and othercomprehensive income and the related
receivables are recorded as part of "Trade
Receivables" in the interim consolidated
statements of financial position.

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, saldo pengeluaran-pengeluaran SGCyang dibayarkan terlebih dahulu oleh GLM
dicatat sebagai bagian dari “Piutang Lain-lain”
dalam laporan posisi keuangan konsolidasianinterim.

As of June 30, 2017 and December 31, 2016,
the outstanding SGC’s expenditures paid in
advance by GLM were recorded as part of“Other Receivables” in the interim consolidated
statements of financial position.

Pendapatan biaya lisensi diterima dimuka
diamortisasiselamamasa
Perjanjian
Kerjasama. Pada tanggal 30 Juni 2017 dan
31 Desember 2016, saldo yang belum
diamortisasi dicatat sebagai bagian dari“Liabilitas
JangkaPendekLainnyaPendapatan Diterima Dimuka” pada laporanposisikeuangankonsolidasianinterim(Catatan 15).

License fee revenue received in advance isamortized during the Partnership Agreement
period. As of June 30, 2017 and December 31,
2016, the oustanding unamortized balance
were recorded as part of “Other Current
Liabilities - Unearned Revenue” in the interim
consolidated statement of financial position(Note 15).

b.

Pada tanggal 28 Maret 2012, GLM dan
PT Pandega Citraniaga (PC) mengadakan
Perjanjian
Kerjasamadan
Perjanjian
Konsultasi Manajemen yang isinya antara lain:
1.

2.

GLM
memberikan
lisensi
kepadaPC
untuk
menggunakan
merk“BLITZTHEATER” untuk bioskop PC
sesuai dengan syarat dan ketentuan yang
dinyatakan dalam perjanjian.
GLM memberikan jasa konsultasi dan
manajemen dalam pelaksanaan kegiatan
operasional bioskop PC sesuai dengansyarat dan ketentuan yang dinyatakan
dalam perjanjian.

On March 28, 2012, GLM and PT Pandega
Citraniaga (PC) entered into Partnership
Agreement and Consultancy and Management
Agreement, whereby, among others:
1.

GLM granted PC the license to use
the “BLITZTHEATER” brand for PC’s
cinema with terms and conditions as
stated in the agreement.

2.

GLM
providesconsultancy
andmanagement
services
duringthe operation of PC’s cinema with terms
and condition as stated in the agreement.

Based on those agreements, PC shall pay
the compensations to GLM for, among others,
license fee, revenue sharing, promotion fee,
consultancy fee and management fee withamount and terms applied as stated in thoseagreements.

Berdasarkan perjanjian-perjanjian tersebut, PCakan membayar kompensasi kepada GLM
untuk, antara lain, biaya lisensi, bagi hasil
pendapatan, biaya promosi, jasa konsultasi
dan jasa manajemen dengan jumlah dan
ketentuan yang berlaku dalam perjanjianperjanjian tersebut.

73

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
PT Graha Layar Mitra (GLM) (continued)

PT Graha Layar Mitra (GLM) (lanjutan)c.

Pendapatan GLM yang berasal dari jasa-jasayang diberikan kepada PC disajikan sebagai
bagian dari “Pendapatan Neto - Lain-lain” padalaporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian interim dansaldo piutang disajikan sebagai bagian dari
"Piutang Usaha" pada laporan posisi keuangankonsolidasian interim.

GLM’s revenues earned from the services
provided to PC are recorded as part of “Net
Revenues - Others” in the interim consolidated
statements of profit or loss and othercomprehensive income and the related
receivables are recorded as part of "Trade
Receivables" in the interim consolidated
statements of financial position.

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, saldo pengeluaran-pengeluaran PC
yang dibayarkan terlebih dahulu oleh GLM
dicatat sebagai bagian dari “Piutang Lain-lain”
dalam laporan posisi keuangan konsolidasianinterim.

As of June 30, 2017 and December 31, 2016,
the outstanding PC’s expenditures paid in
advance by GLM were recorded as part of“Other Receivables” in the interim consolidated
statements of financial position.

Pada tanggal 30 Januari 2015, Perusahaan
menandatangani Perjanjian Jual Beli Asetdengan PC untuk mengakuisisi seluruh asetbioskop Blitztheater yang berlokasi di Plaza
Balikpapan, Balikpapan, yang dimiliki PC
denganharga
pembeliansebesarRp22.500.000.000 (termasuk pajak). Sejak
tanggal transaksi akuisisi tersebut, Perjanjian
Kerjasama dan Konsultasi Manajemen antara
GLM dan PC sudah tidak berlaku.

On January 30, 2015, the Company signed
a Sales Purchase Agreement with PC toacquire all of the assets of Blitztheater cinema
located at Plaza Balikpapan, Balikpapan,
which is owned by PC with purchase priceamounting to Rp22,500,000,000 (include tax).
Since the date of the acquisition transaction,
the Partnership Agreement and Consultancy
and Management Agreement between GLM
and PC are no longer applied.

Pada tanggal 18 Februari 2014, GLM dan
PT Sinema Agung Mandiri (SAM) mengadakan
Perjanjian
Kerjasamadan
Perjanjian
Konsultasi Manajemen untuk bioskop SAM
yang berlokasi di Grand Galaxy Mall, Bekasiyang isinya, antara lain:
1.

d.

c.

On February 18, 2014, GLM and PT Sinema
Agung Mandiri (SAM) entered into Partnership
Agreement,
andConsultancy
andManagement Agreement for SAM’s cinema
which is located at Grand Galaxy Mall, Bekasi,
whereby, among others:1.

GLM
memberikan
lisensi
kepadaSAM
untuk
menggunakan
merk“BLITZTHEATER” untuk bioskop SAM
sesuai dengan syarat dan ketentuan yang
dinyatakan dalam perjanjian.

74

GLM granted SAM the license to use
the “BLITZTHEATER” brand for SAM’s
cinema with terms and conditions as
stated in the agreement.

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)
PT Graha Layar Mitra (GLM) (continued)

PT Graha Layar Mitra (GLM) (lanjutan)
2.

GLM memberikan jasa konsultasi dan
manajemen dalam pelaksanaan kegiatan
operasional bioskop SAM sesuai dengansyarat dan ketentuan yang dinyatakan
dalam perjanjian.

3.

2.

GLM
providesconsultancy
andmanagement
services
duringtheoperation of SAM’s cinema with terms andconditions as stated in the agreement.

Perjanjian
Kerjasamadan
Perjanjian
Konsultasi dan Manajemen berlaku selama
10 tahun sejak tanggal pembukaan bioskop
SAM (1 November 2013) dan dapat
diperpanjang berdasarkan persetujuan kedua
belah pihak. Berdasarkan perjanjian-perjanjian
tersebut, SAM akan membayar kompensasi
untuk setiap bioskop kepada GLM untuk,
antara lain, biaya lisensi, bagi hasil
pendapatan, biaya promosi, jasa konsultasi
dan jasa manajemen dengan jumlah dan
ketentuan yang berlaku dalam perjanjianperjanjian tersebut.

The Partnership Agreement and Consultancy
and Management Agreement are valid for
10 years since the opening date of the SAM’s
cinema (November 1, 2013) and can beextended based on agreement of both parties.
Based on those agreements, SAM shall pay
the compensations to GLM for, among others,
license fee, revenue sharing, promotion fee,
consultancy fee and management fee withamount and terms applied as stated in thoseagreements.

Pendapatan GLM yang berasal dari jasa-jasayang diberikan kepada SAM disajikan sebagai
bagian dari “Pendapatan Neto - Lain-lain” padalaporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian interim dansaldo piutang disajikan sebagai bagian dari
"Piutang Usaha" pada laporan posisi keuangankonsolidasian interim.

GLM’s revenues earned from the services
provided to SAM are recorded as part of “Net
Revenues - Others” in the interim consolidated
statements of profit or loss and othercomprehensive income
and the related
receivables are recorded as part of "Trade
Receivables" in the interim consolidated
statements of financial position.

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, saldo pengeluaran-pengeluaran SAM
yang dibayarkan terlebih dahulu oleh GLM
dicatat sebagai bagian dari “Piutang Lain-lain”
dalam laporan posisi keuangan konsolidasianinterim.

As of June 30, 2017 and December 31, 2016,
the outstanding SAM's expenditures paid in
advance by GLM were recorded as part of“Other Receivables” in the interim consolidated
statements of financial position.

Pada tanggal 5 Juni 2017, GLM dan SAM
menandatangani kesepakatan pengakhiranlebih awal atas Perjanjian Kerjasama dan
Perjanjian
Konsultasi
Manajemen.
Pengakhiran perjanjian-perjanjian tersebut
akan berlaku efektif pada tanggal yangdisepakati oleh kedua belah pihak dengansyarat dan ketentuan yang berlaku di dalam
kesepakatan pengakhiran tersebut. Sampai
dengantanggallaporankeuangankonsolidasianinterimdisetujui
untuk
diterbitkan, pengakhiran perjanjian-perjanjian
tersebut belum berlaku efektif.

On June 5, 2017, GLM and SAM signed aletter of early termination to the Partnership
Agreement and Consultancy and Management
Agreement. Termination of the agreements will
become effective on an agreed date from bothparties with terms and conditions as stated in
the letter of early termination. As of the date of
the authorization for issuance of the interim
consolidated financial statements, terminationof the agreements is not yet effective.

75

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

24. PERJANJIAN-PERJANJIAN PENTING (lanjutan)

24. SIGNIFICANT AGREEMENTS (continued)

PT Graha Layar Mitra (GLM) (lanjutan)

PT Graha Layar Mitra (GLM) (continued)d.

d.

Pada tanggal 7 September dan 8 September
2015, GLM dan PT Jaya Karya Sejahtera(JKS) mengadakan Perjanjian Bantuan Teknis
Bioskop, Perjanjian Konsultasi Manajemen
dan Perjanjian Kerjasama untuk bioskop JKSyang berlokasi di Grand Dadap City,
Tangerang yang isinya antara lain:
1.

2.

3.

GLM
memberikan
lisensi
kepadaJKS
untuk
menggunakan
merk“BLITZTHEATER” untuk bioskop JKS
sesuai dengan syarat dan ketentuan yang
dinyatakan dalam perjanjian.
GLM memberikan jasa bantuan teknis
sehubungan dengan konstruksi dan
pendirian bioskop JKS sesuai dengansyarat dan ketentuan yang dinyatakan
dalam perjanjian.
GLM memberikan jasa konsultasi dan
manajemen dalam pelaksanaan kegiatan
operasional bioskop JKS sesuai dengansyarat dan ketentuan yang dinyatakan
dalam perjanjian.

4.

On September 7 and September 8, 2015, GLM
and PT Jaya Karya Sejahtera (JKS) enteredinto Cinema Technical Assistance Agreement,
Consultancy and Management Agreement andPartnership Agreement for JKS’s cinema
which is located at Grand Dadap City,
Tangerang, whereby, among others:
1.

GLM granted JKS the license to use the“BLITZTHEATER” brand for JKS’s cinemawith terms and conditions as stated in theagreement.

2.

GLM provides technical assistanceservices in relation with the constructionand establishment of the JKS’s cinemawith terms and conditions as stated in theagreement.
GLM
providesconsultancy
andmanagement
services
duringtheoperation of JKS’s cinema with terms andconditions as stated in the agreement.

3.

Perjanjian
Kerjasamadan
Perjanjian
Konsultasi dan Manajemen berlaku selama
10 tahun sejak tanggal pembukaan bioskop
JKS (7 September 2015) dan dapat
diperpanjang berdasarkan persetujuan kedua
belah pihak. Perjanjian Bantuan Teknis
Bioskop berlaku sejak tanggal perjanjian
sampai dengan 30 hari setelah tanggal
pembukaan bioskop JKS. Berdasarkan
perjanjian-perjanjian tersebut, JKS akan
membayar kompensasi kepada GLM untuk,
antara lain, jasa bantuan teknis, bagi hasil
pendapatan, biaya promosi, jasa konsultasi
dan jasa manajemen dengan jumlah dan
ketentuan yang berlaku dalam perjanjianperjanjian tersebut.

The Partnership Agreement and Consultancy
and Management Agreement are valid for
10 years since the opening date of the JKS’s
cinema (September 7, 2015) and can beextended based on agreement of both parties.
The Cinema Technical Assistance Agreement
is valid from the date of the agreement until 30
days after the opening date of the JKS’s.
Based on those agreements, JKS shall pay thecompensations to GLM for, among others,
technical assistance fee, revenue sharing,promotion
fee,
consultancy
fee
andmanagement fee with amount and terms
applied as stated in those agreements.

Pendapatan GLM yang berasal dari jasa-jasayang diberikan kepada JKS, disajikan sebagai
bagian dari “Pendapatan Neto - Lain-lain” padalaporan
laba
rugi
dan
penghasilan
komprehensif lain konsolidasian interim dansaldo piutang disajikan sebagai bagian dari
"Piutang Usaha" pada laporan posisi keuangankonsolidasian interim.

GLM’s revenues incurred from the services
provided to JKS are recorded as part of “Net
Revenues - Others” in the interim consolidated
statement of profit or loss and othercomprehensive income and the related
receivables are recorded as part of "Trade
Receivables" in the interim consolidated
statement of financial position.

Pada tanggal 30 Juni 2017 dan 31 Desember
2016, saldo pengeluaran-pengeluaran JKS
yang dibayarkan terlebih dahulu oleh GLM
dicatat sebagai bagian dari “Piutang Lain-lain”
dalam laporan posisi keuangan konsolidasianinterim.

As of June 30, 2017 and December 31, 2016,
the outstanding JKS's expenditures paid in
advance by GLM were recorded as part of“Other Receivables” in the interim consolidated
statements of financial position.

76

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

25. LABA (RUGI) PER SAHAM

25. EARNINGS (LOSS) PER SHARE
The computation of loss per share are as follows:

Perhitungan rugi per saham adalah sebagai
berikut:
30 Juni/
June 30,
2017
Laba (rugi) periode berjalan yang dapat
diatribusikan kepada pemilik
entitas induk
Jumlah rata-rata tertimbang
saham biasa yang beredar

30 Juni/
June 30,
2016

11.666.063.681(11.694.994.151)

436.968.571

337.657.532

Profit (loss) for the period
attributable to the ownersof the parent entity
Weighted-average number ofordinary shares outstanding

27

(35)

Basic and diluted earnings(loss) per share

Laba (rugi) per saham dasar
dan dilusian

For the six-month periods ended June 30, 2017and 2016, the Company has no outstanding dilutive
potential ordinary share, therefore, diluted earnings(loss) per share are equivalent to basic earnings(loss) per share.

Untuk periode enam bulan yang berakhir padatanggal-tanggal 30 Juni 2017 dan 2016,
Perusahaan tidak memiliki efek yang berpotensi
menjadi saham biasa, sehingga laba (rugi) persaham dilusian sama dengan laba (rugi) per saham
dasar.
26. MANAJEMENRISIKOPENGELOLAAN MODALKEUANGAN

DAN

26. FINANCIALRISKS
MANAGEMENTCAPITAL MANAGEMENTAND

Manajemen Risiko Keuangan

Financial Risks Management

Grup mendefinisikan risiko keuangan sebagai
kemungkinan kerugian atau laba yang hilang, yangdisebabkan oleh faktor internal dan eksternal yangberpotensi negatif terhadap pencapaian tujuan
Grup.

The Group defines financial risk as the possibility oflosses or profits foregone, which may be caused byinternal and external factors which might havenegative potential impact to the achievement of theGroup’s objectives.

Dalam menjalankan aktivitas operasi, investasi danpendanaan, Grup menghadapi risiko keuangan
yaitu: risiko kredit, risiko mata uang asing dan risikolikuiditas.

In its operating, investing and financing activities,
the Group is exposed to the following financial
risks: credit risk, foreign currency risk and liquidity
risk.

a.

a.

Risiko kredit

Credit risk
The financial assets that potentially subject
the Group to significant concentrations ofcredit risk consist principally of cash in banks
and time deposit, trade receivables, otherreceivables, unbilled revenues and refundable
deposits. The Group has in place credit
policies and procedures to ensure the ongoing
creditevaluation
andactiveaccount
monitoring.

Aset keuangan Grup yang memiliki potensi
konsentrasi secara signifikan risiko kredit padadasarnya terdiri dari kas di bank dan deposito
berjangka, piutang usaha, piutang lain-lain,pendapatan yang masih harus ditagih danuang jaminan. Grup memiliki kebijakan kredit
danprosedur
untuk
memastikan
berlangsungnya
evaluasi
kreditdan
pemantauan akun secara aktif.

77

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
26. MANAJEMENRISIKOKEUANGAN
PENGELOLAAN MODAL (lanjutan)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

DAN

26. FINANCIALRISKS
MANAGEMENTCAPITAL MANAGEMENT (continued)

Manajemen Risiko Keuangan (lanjutan)

Financial Risks Management (continued)

a.

a.

b.

c.

Risiko kredit (lanjutan)AND

Credit risk (continued)

Grup mengelola risiko kredit yang terkait
dengan kas di bank dan deposito berjangka
dengan memonitor reputasi dan peringkat
kredit bank. Risiko kredit Grup timbul darikegagalan bayar pihak lain, dengan risikomaksimum sama dengan jumlah tercatat
instrumen tersebut. Pada tanggal laporanposisi keuangan konsolidasian interim, tidak
terdapat konsentrasi risiko kredit secara
signifikan.

The Group manages credit risk exposed fromits cash in banks and time deposit bymonitoring bank’s reputation and credit rating.
The Group’s exposure to credit risk arises fromdefault of other parties, with maximum
exposure equal to the carrying amount ofthese instruments. At the interim consolidated
financial position date, there were no
significant concentrations of credit risk.

Analisis umur piutang usaha pada akhir tahun
disajikan pada Catatan 5 dan 6.

The analysis of the age of trade receivables atthe end of year is presented in Notes 5 and 6.

Risiko mata uang asingb.

Foreign currency riskMata uang yang digunakan dalam pelaporan
Grup adalah Rupiah. Grup menghadapi risikonilai tukar mata uang asing terutama atas
liabilitas yang berdenominasi dalam Dolar AS.

The Group reporting currency is the Rupiah.
The Group faces foreign exchange risk mainlyon its liabilities which are denominated in
the US Dollar.

Untuk memitigasi risiko terkait risiko mata uang
asing, Grup melakukan monitoring arus kas
non-Rupiah.

To mitigate the Group’s exposure to foreignexchange currency risk, non-Rupiah cash
flows are monitored.

Grup memiliki aset dan liabilitas moneter
dalam mata uang asing yang disajikan pada
Catatan 28.

The Group has monetary assets and liabilities
denominated in foreign currencies which were
presented in the Note 28.

Risiko likuiditasc.

Liquidity risk

Manajemen risiko likuiditas yang hati-hati
berarti mempertahankan kas dan setara kasyang memadai untuk mendukung kegiatan
bisnis secara tepat waktu. Secara umum,
kebutuhan dana untuk pelunasan kewajibanyang jatuh tempo diperoleh dari penerimaan
dari penjualan dan pelunasan piutang daripelanggan serta melalui penggunaan fasilitas
pinjaman lainnya jika diperlukan.

Prudent liquidity risk management implies
maintaining sufficient cash and cash
equivalent to support business activities ontimely basis. In general, funding to settle due
obligations are obtained from collection ofrevenues and collection of receivables from
customers and through the use of otherborrowings, if necessary.

Tabel dibawah merupakan profil liabilitas
keuanganGrupberdasarkan
kontrakpembayaran.

The table below summarises the maturity
profile of the Group’s financial liabilities basedon contractual payments.
30 Juni/June 30, 2017

Dibawah
1 tahun/Below 1 year
Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih
harus dibayar
Total

Lebih dari
1 tahun sampai
dengan 2 tahun/
Over 1 year
up to 2 years

Lebih dari
2 tahun/Over
than 2 years

Total/
Total
69.423.871.314
77.557.913.381

Financial Liabilities
Trade payables
Other payables-

29.001.445.492

Accrued liabilities-

175.983.230.187

Total

69.423.871.314
77.557.913.381--

29.001.445.492-

175.983.230.187-

78

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
26. MANAJEMENRISIKOKEUANGAN
PENGELOLAAN MODAL (lanjutan)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

DAN

26. FINANCIALRISKS
MANAGEMENTCAPITAL MANAGEMENT (continued)

AND

Pengelolaan Modal

Capital Management

Grup bertujuan mencapai struktur modal yang
optimal untuk memenuhi tujuan usaha, diantaranya
dengan mempertahankan rasio modal yang sehat
dan maksimalisasi nilai pemegang saham.

The Group aims to achieve an optimal capital
structure in pursuit of its business objectives, which
include maintaining healthy capital ratios andmaximizing shareholders value.

Manajemenmemantaumodal
denganmenggunakan
beberapa
ukuranleveragekeuangan seperti rasio utang terhadap ekuitas.

Management monitors capital using several
financial leverage measurements such as debt toequity ratio.

27. NILAIWAJAR
KEUANGAN

LIABILITAS

27. FAIR VALUE OF FINANCIAL ASSETS AND
LIABILITIES

Nilai wajar adalah harga yang akan diterima untuk
menjual suatu aset atau harga yang akan dibayar
untuk mengalihkan suatu liabilitas dalam transaksi
teratur antara pelaku pasar pada tanggal
pengukuran.

Fair value is the price that would be received to sella financial asset or paid to transfer a financial
liability in an orderly transaction between market
participants at the measurement date.

Nilai wajar dikategorikan ke dalam berbagai level
hirarki berdasarkan input yang digunakan dalamteknik penilaian, sebagai berikut:

Fair value are categorized into different levels ofhierarchy based on the inputs used in the valuation
technique, as follows:1.

1.

quoted prices (unadjusted) in active markets
for identical asset or liability (level 1);

2.

inputs other than quoted prices included within
level 1 that are observable for the asset or
liability, either directly or indirectly (level 2);
andinputs for the asset or liability that are not
basedon
observable
marketdata(unobservable inputs) (level 3).

2.

3.

ASET

DAN

harga kuotasian (tanpa penyesuaian) di pasar
aktif untuk aset atau liabilitas yang identik(level 1);
input selain harga kuotasian yang termasukdalam level 1 yang dapat diobservasi untuk
aset atau liabilitas, baik secara langsung atau
tidak langsung (level 2); dan
input untuk aset atau liabilitas yang bukan
berdasarkan
data
pasar
yang
dapat
diobservasi(input
yang
tidak
dapat
diobservasi) (level 3).

3.

The following table sets out the carrying values andestimated fair values of the Group’s financial assets
and liabilities as of June 30, 2017 andDecember 31, 2016.

Tabel berikut menyajikan nilai tercatat dan estimasi
nilai wajar aset dan liabilitas keuangan Grup padatanggal 30 Juni 2017 dan 31 Desember 2016.
30 Juni/
June 30, 2017

Aset Keuangan
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Pendapatan yang masih
harus ditagih
Uang jaminan
Total

Nilai tercatat/
Carrying Amount

Nilai wajar/
Fair value

122.072.193.944
30.155.785.234
52.130.126.903

122.072.193.944
30.155.785.234
52.130.126.903

Financial Assets
Cash and cash equivalent
Trade receivables
Other receivables

18.441.185.920
41.415.731.883

18.441.185.920
41.415.731.883

Unbilled revenues
Refundable deposits

264.215.023.884

264.215.023.884

Total

79

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
27. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)

DAN

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

LIABILITAS

27. FAIR VALUE OF FINANCIAL ASSETS AND
LIABILITIES (continued)

30 Juni/
June 30, 2017
Nilai tercatat/
Carrying Amount

Nilai wajar/
Fair value

Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih harus dibayar

69.423.871.314
77.557.913.381
29.001.445.492

69.423.871.314
77.557.913.381
29.001.445.492

Financial Liabilities
Trade payables
Other payables
Accrued liabilities

Total

175.983.230.187

175.983.230.187

Total

31 Desember/
December 31, 2016
Nilai tercatat/
Carrying Amount

Nilai wajar/
Fair value

260.825.389.172
16.700.084.497
48.907.298.814

260.825.389.172
16.700.084.497
48.907.298.814

Financial Assets
Cash and cash equivalent
Trade receivables
Other receivables

7.281.060.905
36.113.892.401

7.281.060.905
36.113.892.401

Unbilled revenues
Refundable deposits

Total

369.827.725.789

369.827.725.789

Total

Liabilitas Keuangan
Utang usaha
Utang lain-lain
Liabilitas yang masih harus dibayar

51.907.751.396
46.108.907.068
37.732.368.878

51.907.751.396
46.108.907.068
37.732.368.878

Financial Liabilities
Trade payables
Other payables
Accrued liabilities

Total

135.749.027.342

135.749.027.342

Total

Aset Keuangan
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Pendapatan yang masih
harus ditagih
Uang jaminan

Seluruh nilai tercatat aset dan liabilitas keuangan
Grup mendekati nilai wajar dari instrumen
keuangan tersebut. Berikut ini adalah metode danasumsi yang digunakan dalam mengestimasi nilai
wajar dari setiap golongan instrumen keuanganGrup:

The carrying value of all of the Group’s financial
assets and liabilities approximates their respective
fair values. The following are the methods andassumptions used to estimate the fair value of eachclass of the Group’s financial instruments:

1.

1.

Cash and cash equivalent, trade receivables,
other receivables and unbilled revenues are
current financial assets which due within 12
months with insignificant impact of discounting,thus the carrying value of the financial assets
approximate their fair values of the financial
assets.

2.

Trade payables, other payables, accrued
liabilities and short-term bank loan are shortterm financial liabilities which due within 12
months with insignificant impact of discounting,thus the carrying value of the financial
liabilities approximate their fair value.

2.

Kas dan setara kas, piutang usaha, piutang
lain-lain dan pendapatan yang masih harus
ditagih merupakan aset keuangan jangka
pendek yang akan jatuh tempo dalam waktu
12 bulan dengan dampak pendiskontoan yangtidak signifikan, sehingga nilai tercatat asetkeuangan tersebut telah mencerminkan nilai
wajar dari aset keuangan tersebut.
Utang usaha, utang lain-lain, liabilitas yangmasih harus dibayar dan pinjaman bankjangka pendek merupakan liabilitas jangka
pendek yang akan jatuh tempo dalam waktu
12 bulan dengan dampak pendiskontoan yangtidak signifikan, sehingga nilai tercatat liabilitas
keuangan tersebut telah mencerminkan nilai
wajar.

80

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)
27. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
3.

DAN

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

LIABILITAS

27. FAIR VALUE OF FINANCIAL ASSETS AND
LIABILITIES (continued)
3.

Uang jaminan tidak dinyatakan pada harga
pasar dan nilai wajarnya tidak dapat diukur
secara andal tanpa mengeluarkan biaya yangberlebihan, sehingga dicatat sebesar nilai
nominal dikurangi dengan kerugian penurunan
nilai. Adalah tidak praktis untuk mengestimasi
nilai wajar uang jaminan karena tidak ada
jangka waktu pembayaran yang pasti
meskipun tidak diharapkan akan diselesaikan
dalam 12 (dua belas) bulan sejak tanggal
laporan posisi keuangan konsolidasian interim.

Refundable deposits are not stated at quoted
market price and whose fair value cannot be
reliably measured without incurring excessive
costs, are carried at their nominal amounts
less any impairment losses. It is not practicalto estimate the fair value of refundable
deposits because there are no fixed
repayment terms although they are notexpected to be settled within 12 (twelve)months after the interim consolidated
statement of financial position date.

28. ASET DAN LIABILITAS DALAM MATA UANG
ASING

28. ASSETS AND LIABILITIES DENOMINATED IN
FOREIGN CURRENCIES

Pada tanggal 30 Juni 2017, aset dan liabilitas
moneter Grup dalam mata uang asing adalahsebagai berikut:

As of June 30, 2017, the Group’s monetary assets
and liabilities denominated in foreign currencies are
as follows:

Nilai dalam
Mata uang asing/Amounts in
Foreign currency(Nilai penuh/
Full amount)
Aset
Dalam Dolar Amerika Serikat
Kas dan setara kas
Piutang lain-lain

Dalam Rupiah
pada tanggal
pelaporan/
Rupiahequivalent as atreporting date

276.104.684
187.038.322

AssetsIn United States Dollar
Cash and cash equivalent
Other receivables

463.143.006

Equivalent in Rupiah

111.990466.523

1.491.594.677
6.213.615.309

92.9141.382.064.624

Liabilities
In United States Dollar
Trade payables
Other payables
In EuroOther payables

Sub-total

9.087.274.610

Sub-total

Liabilitas moneter ekuivalendalam Rupiah - neto

(8.624.131.604)

Monetary liabilities equivalentin Rupiah - net

Pada tanggal 27 Juli 2017, kurs tengah yangdikeluarkan oleh Bank Indonesia adalah Rp13.315
untuk USD1 dan Rp15.630 untuk EUR1. Apabila
kurstersebut
digunakanpadatanggal30 Juni 2017, maka liabilitas moneter neto
konsolidasian akan turun sebesar Rp68 juta.

As of July 27, 2017, the rates of exchange
published by Bank Indonesia were Rp13,315 to
USD1 and Rp15,630 to EUR1. If such exchange
rates had been used as of June 30, 2017,
the consolidated net monetary liabilities will
decrease by Rp68 million.

Analisa sensitivitas untuk risiko mata uang asing

Sensitivity analysis for foreign exchange risk

Pada tanggal 30 Juni 2017, jika nilai tukar Rupiah
terhadap mata uang asing menguat sebanyak 10%
dengan semua variabel konstan, laba sebelum
beban pajak penghasilan untuk periode yang
berakhir pada tanggal tersebut lebih tinggi sebesar
Rp862.413.160,
terutama
sebagaiakibatAs of June 30, 2017, if the exchange rates of
Rupiah against foreign currencies appreciated by
10% with all other variables held constant, the profit
before income tax expense for the period thenended would have been Rp862,413,160 higher,
mainly as result of foreign exchange losses/gains

20.73114.043

Ekuivalen dalam Rupiah
Liabilitas
Dalam Dolar Amerika Serikat
Utang usaha
Utang lain-lain
Dalam Euro
Utang lain-lain

81

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

28. ASET DAN LIABILITAS DALAM MATA UANG
ASING (lanjutan)

28. ASSETS AND LIABILITIES DENOMINATED IN
FOREIGN CURRENCIES (continued)

Analisa sensitivitas untuk risiko mata uang asing(lanjutan)

Sensitivity analysis for foreign exchange risk
(continued)

kerugian/keuntungan translasi liabilitas dalam matauang asing, sedangkan jika nilai tukar Rupiah
terhadap mata uang asing melemah sebanyak
10%, maka laba sebelum beban pajak penghasilan
untuk periode yang berakhir pada tanggal tersebut
lebih rendah sebesar Rp862.413.160.

on the translation of liabilities denominated inforeign currencies, while, if the exchange rates of
Rupiah against foreign currencies depreciated by
10%, the profit before income tax expense for theperiod
then
ended
would
have
been
Rp862,413,160 lower.

29. SEGMEN OPERASI

29. OPERATING SEGMENT
The Group operate in Indonesia and have two main
operating divisions, which are cinema and cinema
licensor. Those divisions form the basis forthe segment reporting of the Group.

Grup beroperasi di Indonesia dan memiliki dua
divisi operasi utama yaitu bioskop dan lisensi
bioskop. Divisi-divisi tersebut menjadi dasar
pelaporan informasi segmen Grup.
30 Juni/June 30, 2017
Bioskop/
CinemaLisensi Bioskop/
Cinema Licensor

Eliminasi/
Elimination

Total/Total

PENDAPATAN NETO

379.731.795.465

1.518.926.451-

381.250.721.916

NET REVENUESBEBAN POKOKPENDAPATAN

158.188.442.811

43.939.959-

158.232.382.770

COST OF REVENUESLABA BRUTO

221.543.352.654

1.474.986.492-

223.018.339.146

GROSS PROFITBEBAN OPERASIONAL
Penjualan
Umum dan administrasi

1.239.890.128
222.105.512.184

163.662.551-

1.239.890.128
222.269.174.735

OPERATING EXPENSES
Selling
General and administrative

Total Beban Operasional

223.345.402.312

163.662.551-

223.509.064.863

Total Operating Expenses

LABA (RUGI) OPERASI(1.802.049.658)

1.311.323.941-(490.725.717)

OPERATING
PROFIT (LOSS)PENGHASILAN (BEBAN)
LAIN-LAIN
Penghasilan bunga
Laba (rugi) selisih kurs neto
Lain-lain - neto
Penghasilan (Beban)
Lain-lain - Neto
LABA (RUGI) SEBELUM
MANFAAT (BEBAN)
PAJAK
PENGHASILAN

5.519.409.573

3.073.123-

5.522.482.696

10.377.739
722.768.319(572.148)(24.954.456)-

9.805.591
697.813.863

OTHER INCOME(EXPENSES)Interest income
Gain (loss) on foreignexchange - net
Others - Net

6.252.555.631(22.453.481)-

6.230.102.150

Other Income(Expenses) - Net

5.739.376.433

PROFIT (LOSS)
BEFORE INCOME TAX
BENEFIT (EXPENSE)

4.450.505.973

1.288.870.460-

MANFAAT (BEBAN)
PAJAK
Final
Tangguhan

5.945.719.297(16.800.347)--(16.800.347)
5.945.719.297

TAX BENEFIT(EXPENSE)
Final
Deferred

Manfaat (Beban)
Pajak - Neto

5.945.719.297(16.800.347)-

5.928.918.950

Tax Benefit(Expense) - Net

LABA (RUGI) PERIODEBERJALAN

10.396.225.270

1.272.070.113-

11.668.295.383

PROFIT (LOSS)FOR THE PERIODRUGIKOMPREHENSIF LAINPERIODE BERJALAN- SETELAH PAJAKTOTAL LABA (RUGI)KOMPREHENSIFPERIOD BERJALAN(386.016.996)

48.573.663-

10.010.208.274

1.320.643.776-

82

OTHER COMPREHENSIVELOSS FOR THE(337.443.333)
PERIOD - NET OF TAX

11.330.852.050

TOTAL COMPREHENSIVEINCOME (LOSS) FOR
THE PERIODThe original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

29. SEGMEN OPERASI (lanjutan)

29. OPERATING SEGMENT (continued)
30 Juni/June 30, 2017

Bioskop/
CinemaLisensi Bioskop/
Cinema Licensor

Eliminasi/
Elimination

Total/Total

INFORMASI LAINNYA
Aset Segmen

OTHER INFORMATION
1.355.680.767.031

11.730.876.052(11.211.227.638)

1.356.200.415.445

Segment Assets

Liabilitas Segmen

232.250.249.176

10.089.632.514(9.572.863.474)

232.767.018.216

Segment Liabilities

Pengeluaran Modal

245.986.582.409--

245.986.582.409

Capital Expenditures

30 Juni/June 30, 2016
Bioskop/
CinemaLisensi Bioskop/
Cinema Licensor

PENDAPATAN NETO

273.019.549.922

BEBAN POKOKPENDAPATANLABA BRUTO

Eliminasi/
Elimination

Total/
Total

1.589.069.920-

274.608.619.842

NET REVENUES

109.822.710.498

389.518.041-

110.212.228.539

COST OF REVENUES

163.196.839.424

1.199.551.879-

164.396.391.303

GROSS PROFITBEBAN OPERASIONAL
Penjualan
Umum dan administrasi

3.702.565.998
165.487.426.385

447.672.347-

3.702.565.998
165.935.098.732

OPERATING EXPENSES
Selling
General and administrative

Total Beban Operasional

169.189.992.383

447.672.347-

169.637.664.730

Total Operating Expenses

LABA (RUGI) OPERASI(5.993.152.959)

751.879.532-(5.241.273.427)

OPERATING
PROFIT (LOSS)PENGHASILAN (BEBAN)
LAIN-LAIN
Laba (rugi) selisih kurs neto
Penghasilan bunga
Beban bunga pinjaman
Lain-lain - neto

1.835.186.266
127.761.624(9.896.037.490)
1.497.697.460(3.044.294)
1.895.602--

1.832.141.972
129.657.226(9.896.037.490)
1.497.697.460

OTHER INCOME(EXPENSES)
Gain (loss) on foreignexchange - net
Interest income
Loan interest expense
Others - net

Beban Lain-lain - Neto

(6.435.392.140)(1.148.692)-(6.436.540.832)

Other Expenses - Net

LABA (RUGI) SEBELUM
BEBAN PAJAKPENGHASILAN(12.428.545.099)

750.730.840-(11.677.814.259)

PROFIT (LOSS) BEFOREINCOME TAX EXPENSEBEBANPAJAK PENGHASILAN-(15.890.699)-(15.890.699)

TAX EXPENSE(12.428.545.099)

734.840.141-(11.693.704.958)

PROFIT (LOSS)FOR THE PERIODLABA (RUGI) PERIODEBERJALANRUGI KOMPREHENSIF
LAIN PERIODE BERJALAN- SETELAH PAJAKTOTAL LABA (RUGI)KOMPREHENSIFPERIODE BERJALAN(844.173.301)(13.272.718.400)(10.076.264)

724.763.877-

OTHER COMPREHENSIVELOSS FOR THE(854.249.565)
PERIOD - NET OF TAX-TOTAL COMPREHENSIVEINCOME (LOSS) FOR
THE PERIOD(12.547.954.523)

INFORMASI LAINNYAOTHER INFORMATION

Aset Segmen

894.421.019.219

8.061.070.791(7.465.679.023)

895.016.410.987

Segment Assets

Liabilitas Segmen

424.658.339.250

9.151.105.255(8.553.801.146)

425.255.643.359

Segment Liabilities

Pengeluaran Modal

131.749.635.236--

131.749.635.236

Capital Expenditures

83

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

29. SEGMEN OPERASI (lanjutan)

29. OPERATING SEGMENT (continued)
The accounting policy of the operating segment is
the same with the summary of significant
accounting policies in Note 2.

Kebijakan akuntansi segmen operasi adalah samasebagaimana dijelaskan pada ikhtisar kebijakan
akuntansi yang signifikan pada Catatan 2.

30. KONDISI KEUANGAN

30. FINANCIAL CONDITION

Untuk periode enam bulan yang berakhir padatanggal-tanggal 30 Juni 2017 dan 2016, Grup
melaporkan rugi operasi masing-masing sebesar
Rp491 juta dan Rp5 miliar serta total laba (rugi)
komprehensif
konsolidasianmasing-masing
sebesar Rp6 miliar dan (Rp13 miliar).

For the six-month periods ended June 30, 2017and 2016, the Group reported operating loss of
Rp491 million and Rp5 billion, respectively, andtotal consolidated comprehensive income (loss) of
Rp6 billion and (Rp13 billion), respectively.

Untukmengatasi
kondisi-kondisidiatas,manajemen Grup telah melaksanakan dan akanterus melaksanakan beberapa program sebagai
berikut:

To address the above conditions, the Group’s
management has implemented and will continue to
implement some programs as follows:

1.

1.

2.

3.

4.

5.

Melanjutkan untuk tetap berbeda dari bioskop
kompetitor
denganmemperkenalkan
pengalaman hiburan yang unik, mengadopsi
teknologi yang canggih dan memastikan
jaringan film yang kuat dalam rangka
memperkuat pendapatan bioskop.
Memperkuat peningkatan pendapatan Grupdari penjualan tiket bioskop, makanan dan
minuman secara online melalui situs web dan
aplikasi layanan online bioskop yang dikelola
oleh Grup sendiri, dan bekerjasama dengan
beberapa mitra usaha terkemuka yangmenyediakan layanan pemesanan tiket
bioskop, makanan dan minuman secara online
melalui situs web maupun aplikasi layanan
online yang mereka kelola.
Memperkuat peningkatan pendapatan Grupdari penjualan concession (makanan dan
minuman)dan
iklan,
denganterus
meningkatkan perjanjian kerjasama promosi
dengan lembaga-lembaga terkemuka diIndonesia.
Meningkatkan efisiensi biaya Grup dengan
mengendalikan biaya operasional yangsignifikan seperti biaya sewa dan jasa layanan,
dan utilitas.
Mengembangkan bioskop, terutama di luar
kota Jakarta.

2.

3.

Strengthen the Group’s increasing revenue
fromconcessionary
sales
(food
and
beverages) and advertisement by continuing toincrease joint promotion agreements withprominent institutions in Indonesia.

4.

Enhance the Group’s cost efficiency measuresby controlling significant operating expenses
such as rental and service charges, andutilities.
Expand more cinemas, especially in cities
outside Jakarta.

5.

31. PERISTIWA SETELAH PERIODE PELAPORAN

Continue to differentiate the Group's cinemafrom the competitors' cinema by introducing
unique entertainment experiences, adopting
advanced technology and ensuring strong
movie pipeline, in order to strengthen cinema
revenue.
Strengthen the Group’s increasing revenue
from online cinema ticketing, food andbeverages sales through the Group’s official
website and cinema online service application,and cooperate with prominent business
partners which provide online cinema ticketing,food and beverages reservation services
through their website or online service
application.

31. EVENTS AFTER REPORTING PERIOD

Based on the letter from Securities Administration
Bureau, PT Datindo Entrycom No. DE/VII/17-4927
dated July 27, 2017, the composition ofshareholders of the Company is as follows:

Berdasarkan surat dari Biro Administrasi Efek,
PT Datindo Entrycom No. DE/VII/17-4927 tanggal
27 Juli 2017, susunan pemegang saham
Perusahaan adalah sebagai berikut:

84

The original interim consolidated financial statements included herein
are in Indonesian language.

PT GRAHA LAYAR PRIMA TBKDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM
30 Juni 2017 (Tidak Diaudit)
dan 31 Desember 2016 (Diaudit)
dan Periode Enam Bulan yang Berakhir padaTanggal-tanggal 30 Juni 2017 (Tidak Diaudit)
dan 2016 (Diaudit)(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT GRAHA LAYAR PRIMA TBKAND SUBSIDIARYNOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
June 30, 2017 (Unaudited)and December 31, 2016 (Audited)
and Six-Month Periods Ended
June 30, 2017 (Unaudited) and 2016 (Audited)(Expressed in Rupiah, unless otherwise stated)

31. PERISTIWA SETELAH PERIODE PELAPORAN(lanjutan)

31. EVENTSAFTER(continued)

REPORTINGPERIOD

Ditempatkan dan Disetor Penuh/Issued and Fully Paid

Pemegang saham
PT Layar Persada
IKT Holdings Limited
CJ CGV Co. Ltd.
PT Layar Persada
PT Pangea Adi BenuaPT Catur Kusuma
Abadi Jaya
Masyarakat (masingmasing dibawah 5%)
Total

Kelas
Saham/
Share Class

Lembar Saham/
Number of
SharesNilai Nominal/
Nominal Value

B
C
C
C
A

162.886.600
122.388.866
100.465.352
47.981.287
545.400

560.004.130.800
12.238.886.600
10.046.535.200
4.798.128.700
10.908.000.000

37,276%28,009%22,991%
10,980%0,125%

A

181.800

3.636.000.000

0,042%PT Layar Persada
IKT Holdings Limited
CJ CGV Co. Ltd.
PT Layar Persada
PT Pangea Adi BenuaPT Catur Kusuma
Abadi Jaya

C

2.519.266

251.926.600

0,577%

Public (each less than 5%)436.968.571

601.883.607.900

100,000%

Total

85

Persentase/
Percentage

Shareholders

86