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PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR
30 SEPTEMBER 2023 /
FOR THE PERIOD ENDED 30 SEPTEMBER 2023
Page 2
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR 30 SEPTEMBER FOR THE PERIOD ENDED 30 SEPTEMBER 2023
2023
DAFTAR ISI CONTENTS
Ekshibit/
Exhibit
Surat Pernyataan Direksi Director’s Statement
Laporan Posisi Keuangan Konsolidasian A Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Consolidated Statement of Profit or Loss and Other
Konsolidasian B Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian C Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian D Consolidated Statement of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian E Notes to the Consolidated Financial Statements
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Page 4
25
Page 5
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit A Exhibit A
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
PER 30 SEPTEMBER 2023 AS OF 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 SEPTEMBER/ 31 DESEMBER/
Catatan/ SEPTEMBER DECEMBER
Notes 2023 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 4 156.158.166.747 18.425.331.000 Cash on hand and in banks
Piutang usaha – neto Trade receivables - net
Pihak ketiga 5 294.972.130.809 196.494.109.723 Third parties
Pihak berelasi 5 1.828.165.160 780.650.875 Related parties
Piutang non usaha Non trade receivables
Pihak ketiga 6 - 131.414.851 Third parties
Pihak berelasi 6 4.193.492.706 3.615.122.706 Related parties
Pajak dibayar dimuka 19a 15.978.492.262 9.879.454.432 Prepaid taxes
Persediaan 7 1.210.082.265 1.836.949.896 Inventory
Aset film 8 92.382.737.277 33.465.370.486 Film assets
Uang muka 9 12.384.434.811 7.561.936.624 Advances
Aset lain-lain 10 - 5.689.808.436 Other asset
Total aset lancar 579.107.702.037 277.880.149.029 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap – setelah Fixed assets – net of
dikurangi akumulasi penyusutan accumulated depreciation of
sebesar Rp136.448.703.564 pada Rp136.448.703.564 as of 30
tanggal 30 September 2023, September 2023,
Rp127.376.826.982 pada tanggal Rp127,376,826,982 as of 31
31 Desember 2022 11 104.711.858.984 107.245.303.963 December 2022
Aset film 8 172.703.269.451 192.748.127.693 Film Assets
Properti investasi 12 310.190.902.640 310.190.902.640 Investment properties
Investasi 13 206.707.452.938 202.028.218.288 Investment
Aset tak berwujud 14 183.562.488 203.982.289 Intangible asset
Deposit 15 405.201.625 408.801.625 Deposit
Aset hak guna 16 10.066.743.538 12.694.036.810 Right of use asset
Aset pajak tangguhan 19d 2.156.811.568 1.366.495.339 Deferred tax assets
Total aset tidak lancar 807.125.803.232 826.885.868.647 Total non-current assets
TOTAL ASET 1.386.233.505.269 1.104.766.017.676 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir See accompanying Notes to the Consolidated Financial Statements on
yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 6
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit A/2 Exhibit A/2
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
PER 30 SEPTEMBER 2023 AS OF 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 SEPTEMBER/ 31 DESEMBER/
Catatan SEPTEMBER DECEMBER
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 18a 127.636.822.889 68.070.142.191 Short term bank loan
Utang usaha Trade payables
Pihak ketiga 17 23.277.008.524 15.885.866.637 Third parties
Utang pajak 19b 21.624.901.572 8.411.646.171 Taxes payable
Beban akrual 20 3.510.947.538 12.900.009.965 Accrued expenses
Pendapatan diterima dimuka 21 3.750.000.000 253.026.147 Unearned revenue
Utang lainnya 22 2.534.908.320 3.786.035.057 Other payables
Bagian jangka pendek dari Current maturities
utang jangka panjang: of long-term liabilities:
- Utang bank 18b 1.246.815.300 20.933.505.614 Bank loan -
- Liabilitas sewa 26 2.074.396.860 1.026.662.634 Lease liability -
- Utang pembiayaan konsumen 23 565.176.980 1.082.973.500 Consumer financing liabilities -
Total liabilitas jangka pendek 186.220.977.983 132.349.867.916 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang – setelah Long-term liabilities-
dikurangi bagian net of current maturities:
- Utang bank 18b 4.661.180.343 36.268.398.588 Bank loan -
- Liabilitas sewa 26 13.157.259.504 17.285.796.399 Lease liability -
- Utang pembiayaan konsumen 23 278.439.880 317.296.000 Consumer financing Liabilities -
Utang kepada pihak berelasi 24 140.077.715 791.103.044 Due to related parties
Liabilitas imbalan pascakerja 25 6.015.482.283 4.945.951.573 Post-employment benefit Liability
Total liabilitas jangka panjang 24.252.439.725 59.608.545.604 Total non-current liabilities
TOTAL LIABILITAS 210.473.417.708 191.958.413.520 TOTAL LIABILITIES
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir See accompanying Notes to the Consolidated Financial Statements on
yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 7
Page 8
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit B Exhibit B
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 September/ 30 September/
September September
Catatan/
Notes 2023 2022
PENJUALAN 31 231.065.808.140 226.946.104.652 SALES
BEBAN POKOK PENJUALAN 32 ( 88.451.539.186 )( 104.168.833.951) COST OF GOOD SOLD
LABA BRUTO 142.614.268.954 122.777.270.701 GROSS PROFIT
Beban umum dan General and administrative
administrasi 33 ( 65.976.772.098 )( 51.620.216.174 ) expenses
TOTAL BEBAN OPERASI ( 65.976.772.098)( 51.620.216.174 ) TOTAL OPERATING EXPENSES
Penghasilan keuangan 34 1.799.848.808 131.293.580 Finance income
Biaya keuangan 35 ( 12.137.756.754 )( 11.576.477.406 ) Finance cost
Pendapatan (beban) lainnya 36 945.266.843 28.923.230.006 Other income (expense)
LABA SEBELUM PROFIT BEFORE
PAJAK PENGHASILAN 67.244.855.753 88.635.100.707 INCOME TAX
(BEBAN) MANFAAT PAJAK INCOME TAX (EXPENSE)
PENGHASILAN – NETO 19c,d ( 16.035.363.912 )( 11.755.962.855) BENEFIT - NET
LABA (RUGI) NETO TAHUN NET PROFIT (LOSS) FOR
BERJALAN 51.209.491.841 76.879.137.852 THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang tidak akan Item that wil not be reclassified
direklasifikasikan ke laba rugi to profit or loss
Re-measurements of post
Pengukuran kembali atas employement benefits
imbalan pascakerja - 929.416.829 obligation
Pajak penghasilan terkait - (204.471.702) Related income tax
TOTAL LABA TOTAL COMPREHENSIVE
KOMPREHENSIF 51.209.491.841 77.604.082.979 INCOME FOR THE YEAR
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir See accompanying Notes to the Consolidated Financial Statements on
yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 9
Page 10
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit C Exhibit C
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang diatribusikan ke pemilik entitas induk/ Equity attributable to parent
Saldo laba/ Retained earning
Tambahan Komponen Kepentingan
Modal Disetor/ Ekuitas Saldo Laba/ Non-Pengendali/
Modal Saham/ Additional Lainnya/ Retained Total/ Non-Controlling Total Ekuitas/
Share Capital Paid in Capital Other Equity Earning Total Interest Total Equity
Saldo pada tanggal 31 Balance as of
Desember 2021 315.900.000.000 - 824.870.119 499.826.108.164 816.550.978.283 2.786.375.724 819.337.354.007 31 December 2021
Laba bersih tahun berjalan - - - 87.294.820.737 87.294.820.737 1.429.585 87.296.250.322 Profit for the year
Laba komprehensif tahun Net comprehensive
berjalan - - 1.801.201.500 - 1.801.201.500 19.564 1.801.221.064 income for the year
Divestasi entitas anak
- - 1.878.712.249 ( 13.519.569.449) ( 11.640.857.200 ) ( 2.671.576.050 ) ( 14.312.433.250 ) Divestment of Subsidiary
Akumulasi selisih kurs
karena penjabaran Under common control
laporan keuangan - 18,685,212,013 - - 18.685.212.013 - 18.685.212.013 difference transaction
Saldo pada tanggal 31 Balance as of
Desember 2022 315.900.000.000 18.685.212.013 4.504.783.868 573.601.359.452 912.691.355.333 116.248.823 912.807.604.156 31 December 2022
Penerbitan saham baru
55.752.000.000 155.990.991.564 - - 211.742.991.564 - 211.742.991.564 New Issue Shares to Public
Laba bersih periode - - - 51.209.903.632 51.209.903.632 ( 411.791 ) 51.209.491.841 Profit for the period
Saldo pada tanggal 30 Balance as of
September 2023 371.652.000.000 174.676.203.577 4.504.783.868 624.811.263.084 1.175.644.250.529 115.837.032 1.175.760.087.561 30 September 2023
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E See accompanying Notes to Consolidated Financial Statements
terlampir yang merupakan bagian tidak terpisahkan dari on Exhibit E which are an integral part of the Consolidated Financial
Laporan Keuangan Konsolidasian secara keseluruhan Statements taken as a whole
Page 11
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit D Exhibit D
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan 30 September/ 30 September/
/Notes September September
2023 2022
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING
ACTIVITIES
Penerimaan dari pelanggan 146.039.937.717 218.186.936.926 Cash receipts from customers
Pembayaran kepada pemasok ( 136.759.214.592 )( 135.343.941.001) Cash payment to suppliers
Pembayaran untuk operasional ( 28.530.826.985 )( 6.718.615.900) Cash paid for operational
Pembayaran untuk gaji dan tunjangan Cash paid for salary and employee
Karyawan ( 31.422.421.852 )( 22.983.262.971) benefit
Penerimaan untuk deposit - - Cash received from deposit
Pembayaran untuk deposit - (24.750.000) Cash paid for deposit
Pembayaran untuk pajak penghasilan ( 13.554.923.000 )( 21.875.329.112) Cash paid for income tax
NET CASH FLOWS GENERATING
ARUS KAS NETO DIPEROLEH FROM (USED IN) OPERATING
(DIGUNAKAN) AKTIVITAS OPERASI ( 64.227.448.712 ) 31.241.037.942 ACTIVITIES
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING
ACTIVITIES
Akuisisi aset tetap ( 4.694.308.271 )( 7.334.209.685) Acquisition of fixed asset
Penerimaan darii penjualan asset tetap 180.180.180 - Proceed from sale of fixed asset
Akuisisi investasi jangka Panjang ( 7.000.000.000) - Acquisition of long-term Investment
Penerimaan dari investasi jangka Proceed from long-term
Panjang - 125.908.871.440 investment
ARUS KAS NETO DIPEROLEH NET CASH FLOWS GENERATING
(DIGUNAKAN) DARI AKTIVITAS FROM (USED IN) INVESTING
INVESTASI AKTIVITAS INVESTASI ( 11.514.128.091 ) 118.574.661.755 ACTIVITIES
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Payment of lease liabilities
Pembayaran liabilitas sewa ( 1.492.563.670 ) (3.495.580.521)
Pinjaman yang diberikan kepada pihak Loan given to related
Berelasi - (100.000.000) parties
Pembayaran pinjaman kepada pihak Repayment loan to related Parties
berelasi ( 651.752.854) (30.093.081.371)
Pinjaman diperoleh dari pihak berelasi - 9.650.000.000 Loan obtained from related parties
Penerbitan saham baru Proceeds from issue and paid up
211.867.991.564 - new capital
Kenaikan pinjaman bank/sewa 42.735.183.619 259.410.241 Increase in bank loan/Lease
Pembayaran pinjaman bank/Sewa ( 38.984.446.109 )( 115.461.286.289) Bank loan payment/Lease
KAS NETO YANG DISEDIAKAN
(DIGUNAKAN) AKTIVITAS NET CASH PROVIDED BY (USED
PENDANAAN 213.474.412.550 (139.240.537.940) IN) FINACING ACTIVITIES
KENAIKAN (PENURUNAN) KAS INCREASE (DECREASE) IN CASH
DAN BANK 137.732.835.747 10.575.161.757 ON HAND AND IN BANKS
KAS & BANK PADA CASH ON HAND AND IN BANKS AT
SALDO AWAL 18.425.331.000 8.777.603.757 BEGINNING OF PERIOD
KAS & BANK PADA CASH ON HAND AND IN BANKS AT
SALDO AKHIR 156.158.166.747 19.352.764.894 ENDING OF PERIOD
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on
Ekshibit E terlampir yang merupakan bagian tidak terpisahkan dari Laporan Exhibit E which are an integral part of
Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 12
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E Exhibit E
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK TAHUN YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan informasi umum perusahaan a. Establishment and general information of the company
PT Tripar Multivision Plus (“Perusahaan”) didirikan PT Tripar Multivision Plus (“the Company”) was established
berdasarkan Akta Pendirian Perseroan Terbatas No. 17 based on Deed of Establishment of Limited Liability
tanggal 6 Desember 1990 yang dibuat dihadapan Adlan Company No. 17 dated 6 December 1990 drawn up before
Yulizar, S.H., notaris di Jakarta. Akta Pendirian tersebut Adlan Yulizar, S.H., notary in Jakarta. The Deed of
telah memperoleh pengesahan dari Menteri Kehamiman Establishment was approved by the Minister of Law and
Republik Indonesia melalui Surat Keputusan No. 02-12.341 Human Rights of the Republic of Indonesia by virtue of his
HT.01.01.Th.94 tanggal 13 Agustus 1994. decree No. 02-12.341 HT.01.01.Th.94 dated 13 August
1994.
Perubahan Anggaran Dasar Perusahaan terakhir dilakukan The recent amendment to the Company's Articles of
berdasarkan Akta Pernyataan Keputusan Rapat Perubahan Association was made based on the Deed of Meeting
Anggaran Dasar Perusahaan No 97 tanggal 22 Desember Resolutions Amendment to the Company's Articles of
2022, yang dibuat di hadapan Utiek R. Abdurachman, SH., Association No. 97 dated 22 December 2022, made before
MLI., Mkn, notaris di Jakarta, Dr. Sugih Haryati, SH., M.Kn Utiek R. Abdurachman, SH., MLI., Mkn, notary in Jakarta,
Notaris di Jakarta, Akta Notaris tersebut telah Dr. Sugih Haryati, SH., M.Kn Notary in Jakarta, the Notary
diberitahukan dan diterima oleh Menteri Hukum dan Hak Deed was notified and accepted by the Minister of Law and
Asasi Manusia Republik Indonesia dengan Surat Keputusan Human Rights of the Republic of Indonesia with Decree No.
No. AHU-0093200.AH.01.02. tanggal 22 Desember 2022. AHU-0093200.AH.01.02. dated 22 December 2022.
Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, lingkup In accordance with the Article 3 of the Company’s Article
kegiatan usaha Perusahaan meliputi produksi film, impor of Association, the Company’s scope activities are film
dan ekspor film, distribusi dan pemasaran film, bioskop dan production, import and export of film, distribution and
agensi. marketing of film, cinema and agency.
Kegiatan usaha Perseroan saat ini adalah produksi, impor & The Company's current business activities are production,
ekspor film, web series, sinetron, distribusi dan pemasaran import & export of films, web series, soap operas,
film, pengoperasian jaringan televisi berbayar serta distribution and marketing of films, operation of pay
pengoperasian jaringan bioskop. television networks and operation of cinema networks.
Perusahaan berkedudukan di Jakarta dan berlokasi di The Company is domiciled in Jakarta and located at
Multivision Tower Lantai 22, Jalan Kuningan Mulia Lot 9B, Multivision Tower Floor 22, Jalan Kuningan Mulia Lot 9B,
Kuningan, Setiabudi, Jakarta Selatan, Indonesia. Kuningan, Setiabudi, Jakarta Selatan, Indonesia.
Perusahaan merupakan entitas induk Grup. Perusahaan The Company is the ultimate parent of the Group. The
tidak memiliki entitas induk terakhir tertentu. Pemegang Company has no ultimate parent entity. The ultimate
saham terakhir Perusahaan adalah Bapak Ram Jethmal shareholder of the Company is Mr. Ram Jethmal Punjabi
Punjabi dan entitas lainnya. and other entity.
b. Dewan Komisaris dan Dewan Direksi, Komite Audit Serta b. Board of Commissioners and Board of Directors, Audit
Karyawan Committee and Employees
Berdasarkan Akta Notaris No.01 tanggal 15 April 2021 yang Based on Notarial deed No.01 dated 15 April 2021 made
dibuat dihadapan Ira Dewi Indriasari, S.H., M.Kn., notaris di before Ira Dewi Indriasari, S.H., M.Kn., notary in Jakarta,
Jakarta, dan akta terakhir berdasarkan akta Notaris yang and the last deed based on a Notary deed made before Dr.
dibuat dihadapan Dr Sugih Haryati No.22 tanggal 22 Sugih Haryati No.22 dated 22 December 2022 in Jakarta,
Desember 2022 di Jakarta, susunan anggota Dewan the composition of the members of the Company's Board of
Komisaris dan Dewan Direksi Perusahaan pada tanggal 30 Commissioners and Board of Directors as of 30 September
September 2023 dan 31 Desember 2022 adalah sebagai 2023 dan 31 December 2022 are as follows:
berikut:
Page 13
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/2 Exhibit E/2
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b. Dewan Komisaris dan Dewan Direksi, Komite Audit Serta b. Board of Commissioners and Board of Directors, Audit
Karyawan (Lanjutan) Committee and Employees (Continued)
30 September/ 31 Desember/
September 2023 December 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama Ram Jethmal Punjabi Ram Jethmal Punjabi President Commissioner
Komisaris Raakhee Ram Punjabi Raakhee Ram Punjabi Commissioner
Komisaris Independen Diaz FM Hendropriyono Diaz FM Hendropriyono Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Whora Anita Raghunath Whora Anita Raghunath President Director
Direktur Amrit Ram Punjabi Amrit Ram Punjabi Director
Direktur Amit Ramesh Jethani Amit Ramesh Jethani Director
Direktur Vikas Chand Sharma Vikas Chand Sharma Director
Susunan Komite Audit Perusahaan pada tanggal The members of Audit Committee as of 30 September 2023
30 September 2023 dan 31 Desember 2022 adalah sebagai and 31 December are as follows:
berikut:
3O September/
September
2 0 2 3 and 31
Desember/December
2022
Ketua Diaz FM Hendropriyono Chairman
Anggota Arya Eddy Kartocahyono Member
Anggota Gabriel Pandapotan Member
Pada tanggal 31 May 2023, Perusahaan telah menunjuk On 31 May 2023, the Company has appointed Sugiri as
Sugiri sebagai sekretaris perusahaan. corporate secretary.
Personel manajemen kunci Perusahaan adalah orang-orang Key management personnel of the Company are those
yang mempunyai kewenangan dan tanggung jawab untuk persons having the authority and responsibility for planning,
merencanakan, memimpin dan mengendalikan aktivitas directing and controlling the activities of the Company. All
Perusahaan. Seluruh anggota Dewan Komisaris dan Direksi members of the Boards of Commissioners and Directors are
dianggap sebagai manajemen kunci Perusahaan. considered as key management personnel of the Company.
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022, the Group
Grup memiliki total 236 dan 255 (tidak diaudit). has a total of 236 and 255 employees (unaudited).
Page 14
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/3 Exhibit E/3
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Entitas anak c. Subsidiaries
Persentase Kepemilikan Efektif
Perusahaan/
Effective Percentage of Total Aset Sebelum Eliminasi/
Ownership of the Company Total Assets Before Ellimination
Tahun
Beroperasi
Komersial/
Year of 30 31 30 31
Commercial Lokasi/ September December September December
Entitas Anak/ Subsidiaries Operation Location Jenis Usaha/ Nature of Business 2023 2022 2023 2022
Kepemilikan Langsung/ Direct
ownership
PT Multi Inter Media 2000 Jakarta Jasa IT/IT service 99,89% 99,89% 39.989.753.909 40.022.801.024
Penerbit, penjilidan & penerbitan
PT Multi Kreasi Media 1999 Jakarta /Publishers, binding & publishing 99,75% 99,75% 20.033.087.200 20.078.342.521
Bisnis perumahan /Real estate business
PT MVP Bangun Sarana 2013 Jakarta 99,99% 99,99% 190.997.897.596 193.241.921.852
Pengelola jaringan bioskop /Cinema
PT Platinum Sinema 2014 Jakarta network manager 99,99% 99,99% 124.623.188.871 91.954.154.298
Pengelola jaringan bioskop /Cinema
Major Platinum Cineplex Co. Ltd 2016 Laos network manager 40,00% 40,00% USD1.763.430 USD1.919.478
Perawatan mobil/ Car service
PT Montir Indonesia Jaya 2016 Jakarta 17,30% 17,30% - -
DMS-OTT Platform
PT Kreatif Berkah Abadi 2023 Jakarta 34.95% - - -
Produksi & distribusi film/ Film
PT Multi Platinum Screen 2013 Jakarta production & distribution 0,40% 0,40% 2.777.675.878 -
Penyedia akomodasi makanan dan
minuman/ Provider of food and beverage
PT Starville MVP Sentul 2022 Jakarta accommodation 99,00% 99,00% 2.290.933.942 2.293.956.589
Jasa pembangunan gedung & pengelolaan
PT Ciputra Multivision gedung /Building development & building
Nusantara 2014 Jakarta management service 33,33% 33,33% 629.088.821.484 584.164.177.198
Produksi & distribusi film/ Film production
PT Multi Platinum Screen 2013 Jakarta & distribution 99,60% 99,60% 2.777.675.878 -
Page 15
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/4 Exhibit E/4
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES
a. Dasar penyusunan laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial
statements
Laporan keuangan konsolidasian telah disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi Keuangan di compiled and presented in accordance with Financial
Indonesia, yang mencakup Pernyataan Standar Akuntansi Accounting Standards in Indonesia, which comprise the
Keuangan (“PSAK”) dan Interpretasi Standar Akuntansi Statements of Financial Accounting Standards (“PSAK”)
Keuangan (“ISAK”) yang dikeluarkan oleh Dewan Standar and Interpretations of Financial Accounting Standards
Akuntansi Keuangan Ikatan Akuntan Indonesia, serta (“ISAK”) issued by the Board of Financial Accounting
peraturan regulator pasar modal dan peraturan terkait Standards of the Indonesian Institute of Accountants. as
yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) untuk well as capital market regulatory regulations and related
entitas yang berada dibawah pengawasannya, khususnya regulations issued by the Financial Services Authority
peraturan No.VIII. G.7 tanggal 29 Juni 2012 tentang (OJK) for entities under its supervision, in particular
Penyajian dan Pengungkapan Laporan Keuangan Emiten regulation No.VIII. G.7 dated 29 June 2012 concerning
atau Perusahaan Publik. Presentation and Disclosure of Financial Statements of
Issuers or Public Companies.
Penyusunan laporan keuangan konsolidasian berdasarkan The preparation of consolidated financial statements in
Standar Akuntansi Keuangan di Indonesia memerlukan conformity with Indonesian Financial Accounting
penggunaan estimasi akuntansi penting tertentu. Standards requires the use of certain critical accounting
Penyusunan laporan keuangan juga mengharuskan estimates. It also requires management to exercise its
manajemen untuk membuat pertimbangan dalam proses judgement in the process of applying the Group’s
penerapan kebijakan akuntansi Grup. Area-area yang accounting policies. The areas involving a higher degree
memerlukan tingkat pertimbangan yang lebih tinggi atau of judgement or complexity, or areas where assumptions
kompleks, atau area dimana asumsi dan estimasi yang and estimates are significant to the consolidated
berdampak signifikan terhadap laporan keuangan financial statements.
konsolidasian.
Page 16
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/5 Exhibit E/5
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
a. Dasar penyusunan laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial
statements
Laporan keuangan konsolidasian disusun berdasarkan dasar The consolidated financial statements are prepared on
akrual, kecuali laporan arus kas konsolidasian, dan dengan the accrual basis, except for the consolidated statement
menggunakan konsep biaya historis, kecuali untuk yang of cash flows, and using the historical cost concept of
telah diungkapkan di dalam catatan atas laporan keuangan accounting, except as disclosed in the relevant notes to
konsolidasian yang relevan. the consolidated financial statements herein.
Laporan arus kas konsolidasian menyajikan penerimaan dan The consolidated statement of cash flows present the
pengeluaran kas dan bank yang diklasifikasikan menurut receipts and payments of cash on hand and in banks
aktivitas operasi, investasi dan pendanaan. Laporan arus classified into operating, investing and financing
kas konsolidasian disajikan dengan menggunakan metode activities. The consolidated statement of cash flow are
langsung. prepared using the direct method.
Seluruh angka dalam laporan keuangan konsolidasian ini All figures in the consolidated financial statements are
disajikan dalam Rupiah (“Rp”) yang merupakan mata uang expressed in Rupiah (“Rp”) which is the functional
fungsional Grup. currency of the Group.
Kebijakan prinsip akuntansi yang diadopsi dalam The principal accounting policies adopted in the
penyusunan laporan keuangan konsolidasian diatur di preparation of the consolidated financial statements are
bawah. Kebijakan ini diterapkan secara konsisten dengan set out below. The policies have been consistently
semua periode penyajian, kecuali dinyatakan lain. applied to all the periods presented, unless otherwise
stated.
b. Perubahan kebijakan akuntansi b. Change in accounting policies
Standar baru, amendemen dan penyesuaian Standar New Standards, amendments and improvements of
Akuntansi Keuangan efektif 1 Januari 2022 Financial Accounting Standards effective from
1 January 2022
Penerapan standar baru, amendemen dan penyesuaian The adoption of new standards, amendments and
yang telah diterbitkan, dan yang akan berlaku efektif untuk improvements issued and effective for the financial year
tahun buku yang dimulai pada atau setelah 1 Januari 2022 at or after 1 January 2022 which do not have substantial
namun tidak berdampak secara substansial terhadap changes to the Company and its Subsidiaries’ accounting
kebijakan akuntansi Perusahaan dan Entitas anak dan policies and had material impact on the consolidated
pengaruh material terhadap laporan keuangan financial statement are as follows:
konsolidasian adalah sebagai berikut:
Amendemen PSAK 22 “Kombinasi Bisnis (Referensi ke Amendments to PSAK 22 “Business Combination
Kerangka Konseptual Pelaporan Keuangan)” (References to the Conceptual Framework of
Financial Reporting)”
Amendemen PSAK 57 “Provisi, Liabilitas Kontinjensi Amendments to PSAK 57 “Provisions, Contingent
dan Aset Kontinjensi: Kontrak Memberatkan – Biaya Liabilities and Contingent Assets: Onerous
Memenuhi Kontrak” Contracts – Cost of Fulfilling the Contracts”
Penyesuaian tahunan atas PSAK 71 “Instrumen Annual improvement on PSAK 71 “Financial
Keuangan” Instruments”
Penyesuaian tahunan atas PSAK 73 “Sewa” Annual improvement on PSAK 73 “Lease”
Page 17
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/6 Exhibit E/6
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
Standar baru, interpretasi dan amendemen yang belum New standard, interpretation and amendment that
efektif are not yet effective
Standar baru dan amandemen standar yang telah The new issued standards and amendments that are
diterbitkan dan relevan bagi Grup yang wajib diterapkan relevant mandatory for the group to implement from 1
untuk tahun buku yang dimulai pada tanggal 1 Januari 2023 January 2023 and have been already adopted by the
dan sudah diadopsi secara dini oleh Grup, adalah sebagai Group, are as follows:
berikut:
Amendemen PSAK 1 “Penyajian Laporan Keuangan” Amendments to PSAK 1 “Presentation of Financial
tentang liabilitas diklasifikasikan sebagai jangka Statements” about the classification of liabilities
pendek atau jangka panjang between current or non-current
Amendemen PSAK 1 “Penyajian Laporan Keuangan” Amendments to PSAK 1 “Presentation of Financial
tentang pengungkapan kebijakan akuntansi Statements” about disclosure of accounting
policies
Amendemen PSAK 16 “Aset Tetap” tentang hasil Amendments to PSAK 16 “Property, Plant and
sebelum penggunaan yang diintensikan Equipment” about proceeds before intended use
Amendemen PSAK 25 “Kebijakan Akuntansi, Amendments to PSAK 25 “Accounting Policies,
Perubahan Estimasi Akuntansi dan Kesalahan” Changes in Accounting Estimates and Errors” about
tentang definisi estimasi akuntansi definition of accounting estimates
Amendemen PSAK 46 “Pajak Penghasilan” tentang Amendments to PSAK 46 “Income Tax” about
pajak tangguhan terkait aset dan liabilitas yang deferred tax in relation to assets and liabilities
timbul dari transaksi tunggal arising from a single transaction
Dan amandemen baru tahun 2023 , tidak memiliki And those newly amendment in 2023 , do not have
perubahan yang substansial dan berdampak material substantial changes and material impact to
terhadap laporan keuangan. financial statements.
Page 18
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/7 Exhibit E/7
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
b. Prinsip-prinsip konsolidasian c. Principles of consolidation
Grup menerapkan PSAK 65, “Laporan Keuangan The Group adopted SFAS 65, “Consolidated Financial
Konsolidasian”, kecuali beberapa hal berikut yang Statements”, except for the following items that were
diterapkan secara prospektif: applied prospectively:
(i) Rugi entitas anak yang menyebabkan saldo defisit (i) Losses of a subsidiary that result in a deficit
bagi Kepentingan NonPengendali (“KNP”); balance to non-controlling interests (“NCI”);
(ii) Kehilangan pengendalian pada entitas anak; (ii) Loss of control over a subsidiary;
(iii) Perubahan kepemilikan pada entitas anak yang tidak (iii) Change in the ownership interest in a subsidiary
mengakibatkan hilangnya pengendalian; that does not result in a loss of control;
(iv) Hak suara potensial dalam menentukan keberadaan (iv) Potential voting rights in determining the
pengendalian; dan existence of control; and
(v) Konsolidasi atas entitas anak yang memiliki (v) Consolidation of a subsidiary that is subject to
pembatasan jangka Panjang. long-term restrictions.
PSAK 65 mengatur penyusunan dan penyajian laporan SFAS 65 provides for the preparation and presentation of
keuangan konsolidasian untuk sekelompok entitas yang consolidated financial statements for a group of entities
berada dalam pengendalian suatu entitas induk, dan under the control of a parent, and the accounting for
akuntansi untuk investasi pada entitas anak, pengendalian investments in subsidiaries, jointly controlled entities
bersama entitas dan entitas asosiasi ketika laporan and associated entities when separate financial
keuangan tersendiri disajikan sebagai informasi tambahan. statements are presented as additional information.
Laporan keuangan konsolidasian meliputi laporan keuangan The consolidated financial statements include the
Perusahaan dan entitas anaknya seperti yang disebutkan accounts of the Company and its subsidiaries mentioned
pada Catatan 1c, yang dimiliki oleh Perusahaan (secara in Note 1c, in which the Company maintains (directly or
langsung atau tidak langsung) dengan kepemilikan saham indirectly) equity ownership of more than 50% and is
lebih dari 50% dan dikendalikan oleh Perusahaan. controlled by the Company.
Seluruh transaksi material dan saldo akun antar perusahaan All material intercompany transactions and account
(termasuk laba atau rugi yang signifikan yang belum balances (including the related significant unrealized
direalisasi) telah dieliminasi. gains or losses) have been eliminated.
Entitas anak dikonsolidasi secara penuh sejak tanggal Subsidiaries are fully consolidated from the date of
akuisisi, yaitu tanggal Perusahaan memperoleh acquisitions, being the date on which the Company
pengendalian sampai dengan tanggal Perusahaan obtains control and continue to be consolidated until the
kehilangan pengendalian. date such control ceases.
Page 19
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/8 Exhibit E/8
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Kerugian entitas anak yang tidak dimiliki secara penuh Losses of a non-wholly owned subsidiary are attributed to
diatribusikan pada KNP bahkan jika hal ini mengakibatkan the NCI even if that results in a deficit balance. In case of
KNP mempunyai saldo defisit. Jika kehilangan loss of control over a subsidiary, the Company:
pengendalian atas suatu entitas anak, maka Perusahaan:
• Menghentikan pengakuan aset (termasuk goodwill) • Derecognizes the assets (including goodwill) and
dan liabilitas entitas anak; liabilities of the subsidiaries;
• Menghentikan pengakuan jumlah tercatat setiap KNP; • Derecognizes the carrying amount of any NCI;
• Menghentikan pengakuan akumulasi selisih • Derecognizes the cumulative translation
penjabaran, yang dicatat di ekuitas, bila ada; differences, recorded in equity, if any;
• Mengakui nilai wajar pembayaran yang diterima; • Recognizes the fair value of the consideration
received;
• Mengakui setiap sisa investasi pada nilai wajarnya; • Recognizes the fair value of any investment
retained;
• Mengakui setiap perbedaan yang dihasilkan sebagai • Recognizes any surplus or deficit in profit or loss;
keuntungan atau kerugian dalam laporan laba rugi; and
dan
• Mereklasifikasi bagian induk atas komponen yang • Reclassifies the parent’s share of components
sebelumnya diakui sebagai penghasilan komprehensif previously recognized in other comprehensive
lain ke laporan laba rugi, atau mengalihkan secara income to profit or loss or retained earnings, as
langsung ke saldo laba, sebagaimana mestinya. appropriate.
KNP mencerminkan bagian atas laba atau rugi dan aset NCI represent the portion of the profit or loss and net
neto dari entitas anak yang tidak dapat diatribusikan assets of the subsidiaries not attributable, directly or
secara langsung maupun tidak langsung pada Perusahaan, indirectly, to the Company, which are presented in the
yang masing-masing disajikan dalam laporan laba rugi dan consolidated statement of profit or loss and other
penghasilan komprehensif lain konsolidasian dan dalam comprehensive income and under the equity section of the
ekuitas pada laporan posisi keuangan konsolidasian, consolidated statement of financial position, respectively,
terpisah dari bagian yang dapat diatribusikan kepada separately from the corresponding portion attributable to
pemilik entitas induk. the equity holders of the parent entity.
Perubahan dalam bagian kepemilikan Perusahaan pada Changes in the Company ownership interest in a subsidiary
suatu entitas anak yang tidak mengakibatkan hilangnya that do not result in loss of control are accounted for as
pengendalian dicatat sebagai transaksi ekuitas. Nilai equity transactions. The carrying amounts of the Company
tercatat kepentingan Perusahaan dan nonpengendali and non-controlling interests are adjusted to reflect the
disesuaikan untuk mencerminkan perubahan bagian changes in their relative interests in the subsidiary. Any
kepemilikannya atas entitas anak. Setiap perbedaan antara differences between the amount by which the NCI are
jumlah KNP disesuaikan dan nilai wajar imbalan yang adjusted and the fair value of consideration paid or
diberikan atau diterima diakui secara langsung dalam received is recognized directly in equity and attributed to
ekuitas dan diatribusikan pada pemilik entitas induk. the owners of the parent entity.
Entitas anak Subsidiaries
Laporan keuangan konsolidasian menyajikan hasil usaha The consolidated financial statements present the results
Grup seolah-olah sebagai perusahaan tunggal. of the Group as if they formed a single entity.
Page 20
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/9 Exhibit E/9
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Entitas anak (Lanjutan) Subsidiaries (Continued)
Laporan keuangan entitas anak termasuk ke dalam laporan The financial statements of subsidiaries are included in
keuangan konsolidasian sejak tanggal pengendalian dimulai the consolidated financial statements from the date that
sampai dengan tanggal pengendalian dihentikan. Kebijakan control commences until the date that control ceases.
akuntansi entitas anak diubah apabila dipandang perlu The accounting policies of subsidiaries have been changed
untuk menyelaraskan kebijakan akuntansi yang diadopsi when necessary to align them with the policies adopted
oleh Grup. by the Group.
Kerugian yang terjadi pada kepentingan nonpengendali Losses applicable to the non-controlling interests in a
pada entitas anak dialokasikan kepada kepentingan non- subsidiary are allocated to the non-controlling interests
pengendali bahkan apabila dialokasikan kepada even if doing so causes the non-controlling interests to
kepentingan non-pengendali tersebut dapat menimbulkan have a deficit balance. Non-controlling interests is
saldo defisit. Kepentingan non-pengendali disajikan di presented in the consolidated statements of financial
dalam laporan keuangan konsolidasian pada bagian position within equity, separately from the equity of the
ekuitas, yang terpisah dari ekuitas pemilik entitas induk. owners of the parent.
Pada saat terjadi hilangnya pengendalian, Grup Upon the loss of control, Group derecognize the assets
menghentikan pengakuan aset dan liabilitas entitas anak, and liabilities of the subsidiaries, any non-controlling
semua kepentingan non-pengendali dan komponen ekuitas interests and the other components of equity related to
lainnya terkait dengan entitas anak. Segala surplus atau the subsidiaries. Any surplus or deficit arising on the loss
defisit yang timbul dari hilangnya pengendalian, diakui di of control is recognised in profit or loss. If Group retains
dalam laporan laba rugi. Apabila Grup masih memiliki any interest in the previous subsidiaries, then such
bagian di dalam entitas anak sebelumnya, maka bagian interest is measured at fair value at the date that control
tersebut diukur pada nilai wajar pada tanggal saat is lost.
pengendalian dihentikan.
Entitas asosiasi Associates
Entitas asosiasi adalah seluruh entitas dimana Grup Associates are all entities over which the Group has
memiliki pengaruh signifikan namun bukan pengendalian, significant influence but not control, generally
biasanya melalui kepemilikan hak suara antara 20% dan accompanying a shareholding of between 20% and 50% of
50%. Investasi entitas asosiasi dicatat dengan metode the voting rights. Investments in associates are accounted
ekuitas. Sesuai metode ekuitas, investasi pada awalnya for using the equity method of accounting. Under the
dicatat pada biaya, dan nilai tercatat akan meningkat atau equity method, the investment is initially recognised at
menurun untuk mengakui bagian investor atas laba rugi cost, and the carrying amount is increased or decreased
investee setelah tanggal akuisisi. Di dalam investasi Grup to recognise the investor’s share of the profit or loss of
atas entitas asosiasi termasuk goodwill yang diidentifikasi the investee after the date of acquisition. The Group’s
ketika akuisisi. investment in associates includes goodwill identified on
acquisition.
Jika kepemilikan kepentingan pada entitas asosiasi If the ownership interest in an associate is reduced but
berkurang, namun tetap memiliki pengaruh signifikan, significant influence is retained, only a proportionate
hanya suatu bagian proporsional atas jumlah yang telah share of the amounts previously recognised in other
diakui sebelumnya pada pendapatan komprehensif lain comprehensive income is reclassified to profit or loss
yang direklasifikasi ke laporan laba rugi. where appropriate.
Bagian Grup atas laba atau rugi entitas asosiasi pasca The Group’s share of post-acquisition profits or losses is
akuisisi diakui dalam laporan laba rugi dan bagian atas recognised in the profit or loss, and its share of post-
mutasi pendapatan komprehensif lain pasca akuisisi diakui acquisition movements in other comprehensive income is
di dalam pendapatan komprehensif lain dan diikuti dengan recognized in other comprehensive income with a
penyesuaian pada jumlah tercatat investasi. Dividen yang corresponding adjustment to the carrying amount of the
akan diterima dari entitas asosiasi diakui sebagai investment. Dividends receivable from associates are
pengurang jumlah tercatat investasi. recognised as reduction in the carrying amount of the
investment.
Page 21
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/10 Exhibit E/10
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Entitas asosiasi (Lanjutan) Associates (Continued)
Jika bagian Grup atas kerugian entitas asosiasi sama When the Group’s share of losses in an associate equals
dengan atau melebihi kepentingannya pada entitas or exceeds its interest in the associate, including any
asosiasi, termasuk piutang tanpa agunan, Grup other unsecured receivables, the Group does not
menghentikan pengakuan bagian kerugiannya, kecuali recognize further losses, unless it has incurred legal or
Grup memiliki kewajiban atau melakukan pembayaran atas constructive obligations or made payments on behalf of
nama entitas asosiasi. the associate.
Pada setiap tanggal pelaporan, Grup menentukan apakah The Group determines at each reporting date whether
terdapat bukti objektif bahwa telah terjadi penurunan nilai there is any objective evidence that the investment in the
pada investasi pada entitas asosiasi. Jika demikian, maka associate is impaired. If this is the case, the Group
Grup menghitung besarnya penurunan nilai sebagai selisih calculates the amount of impairment as the difference
antara jumlah yang terpulihkan dan nilai tercatat atas between the recoverable amount of the associate and its
investasi pada perusahaan asosiasi dan mengakui selisih carrying value and recognises the amount adjacent to
tersebut pada “bagian atas laba neto entitas asosiasi” di “share in net income of an associate” in the profit or loss.
laporan laba rugi. Kerugian yang belum direalisasi Unrealised losses are eliminated unless the transaction
dieliminasi kecuali transaksi tersebut memberikan bukti provides evidence of an impairment of the asset
penurunan nilai atas aset yang ditransfer. Kebijakan transferred. Accounting policies of associates have been
akuntansi entitas asosiasi disesuaikan jika diperlukan untuk changed where necessary to ensure consistency with the
memastikan konsistensi dengan kebijakan yang diterapkan policies adopted by the Group.
oleh Grup.
Laba atau rugi yang dihasilkan dari transaksi hulu dan hilir Profits or losses resulting from upstream and downstream
antara Grup dengan entitas asosiasi diakui dalam laporan transactions between the Group and its associates are
keuangan Grup hanya sebesar bagian investor lain dalam recognised in the Group’s financial statements only to the
entitas asosiasi. extent of unrelated investor’s interests in the associates.
Keuntungan dan kerugian dilusi yang timbul pada investasi Dilution gains and losses arising in investments in
entitas asosiasi diakui dalam laporan laba rugi. associates are recognised in the profit or loss.
Transaksi dengan kepentingan non-pengendali Transactions with non-controlling interests
Transaksi dengan kepentingan nonpengendali dihitung Transactions with non-controlling interests are accounted
sebagai transaksi dengan pemilik dalam kapasitasnya for as transactions with owners in their capacity as
sebagai pemilik dan oleh karena itu tidak terdapat goodwill owners and therefore no goodwill is recognised as a result
yang diakui sebagai hasil transaksi tersebut. Penyesuaian of such transactions. The adjustments to non-controlling
kepentingan non-pengendali berdasarkan jumlah interests are based on a proportionate amount of the net
proporsional aset bersih entitas anak. assets of the subsidiaries.
Transaksi yang dieliminasi pada konsolidasi Transactions eliminated on consolidation
Saldo dan transaksi antar Grup dan semua pendapatan dan Inter-Company balances and transactions, and any
beban yang belum terealisasi yang timbul dari transaksi unrealized income and expenses arising from inter-
antar Grup, dieliminasi di dalam penyusunan dan penyajian Company transactions, are eliminated in preparing and
laporan keuangan konsolidasian. Laba yang belum presenting the consolidated financial statements.
terealisasi yang timbul dari transaksi dengan entitas Unrealized gains arising from transactions with associates
asosiasi, dieliminasi terhadap investasi dari bagian Grup di are eliminated against the investment to the extent of
dalam investee. Group’s interest in the investee.
Kerugian yang belum terealisasi, dieliminasi dengan cara Unrealized losses are eliminated in the same way as
yang sama dengan keuntungan yang belum terealisasi, unrealized gains, but only to the extent that there is no
hanya apabila tidak terdapat bukti penurunan nilai. evidence of impairment.
Page 22
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/11 Exhibit E/11
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
d. Transaksi dan saldo dalam mata uang asing d. Foreign currencies translations and balances
Akun-akun yang disertakan dalam laporan keuangan The accounts included in the financial statements of
setiap entitas anggota Grup diukur menggunakan mata each Group member entity are measured using the
uang dari lingkungan ekonomi utama dimana entitas currency of the primary economic environment in which
tersebut beroperasi (“mata uang fungsional”). Laporan the entity operates (“functional currency”). The
keuangan konsolidasian disajikan dalam Rupiah (“Rp” consolidated financial statements are presented in
atau “RP”), yang merupakan mata uang fungsional Rupiah (“Rp” or “RP”), which is the functional currency
Perusahaan dan penyajian Grup. of the Company and the Group's presentation.
Transaksi dalam mata uang asing dijabarkan menjadi Foreign currency transactions are translated into the
mata uang fungsional menggunakan kurs yang berlaku functional currency using the exchange rates prevailing
pada tanggal transaksi. Pada tanggal pelaporan, setiap as at the date of the transactions. As at the reporting
aset dan liabilitas moneter dalam mata uang asing date, monetary assets and liabilities denominated in
disesuaikan untuk mencerminkan kurs yang berlaku foreign currency are adjusted to reflect the prevailing
pada tanggal tersebut. Keuntungan dan kerugian selisih exchange rates at such date. Foreign exchange gains
kurs yang timbul dari penyelesaian transaksi dalam and losses resulting from the settlement of such
mata uang asing dan dari penjabaran aset dan liabilitas transactions and from the translation at period-end
moneter dalam mata uang asing menggunakan kurs exchange rates of monetary assets and liabilities
yang berlaku pada akhir periode pelaporan diakui denominated in foreign currencies are recognised in
dalam laba rugi. profit or loss.
Pada tanggal 30 September 2023 dan 31 Desember As of 30 September 2023 and 31 December 2022, the
2022, kurs nilai tukar yang digunakan, berdasarkan kurs rates of exchange used, based on the middle rates
tengah yang diterbitkan Bank Indonesia adalah sebagai published by Bank Indonesia, are as follows:
berikut:
30/Septmber 31/Desember
September December
2023 2022
1 Dolar Amerika Serikat (USD) 15.526 15.731 1 United States Dollar (USD)
e. Transaksi dengan pihak-pihak berelasi e. Transaction with related parties
Pihak-pihak berelasi adalah orang atau entitas yang Related party represents a person or an entity who is
terkait dengan entitas pelapor: related to the reporting entity:
1. Orang atau anggota keluarga terdekat mempunyai 1. A person or a close member of the person’s family
relasi dengan entitas pelapor jika orang tersebut: is related to a reporting entity if that person:
(a) Memiliki pengendalian atau pengendalian (a) Has control or joint control over the reporting
bersama atas entitas pelapor; entity;
(b) Memiliki pengaruh signifikan atas entitas (b) Has significant influence over the reporting
pelapor; atau entity; or
(c) Manajemen kunci entitas pelapor atau entitas (c) Is member of the key management personnel
induk entitas pelapor. of the reporting entity or of a parent of the
reporting entity.
2. Suatu entitas berelasi dengan entitas pelapor jika 2. An entity is related to a reporting entity if any of
memenuhi salah satu hal berikut: the following conditions applies:
(a) Entitas dan entitas pelapor adalah anggota (a) The entity and the reporting entity are
dari grup yang sama (artinya entitas induk, members of the same group (which means
entitas anak, dan entitas anak berikutnya that each parent, subsidiary and fellow
terkait dengan entitas lain); subsidiary is related to the others entity);
(b) Satu entitas adalah entitas asosiasi atau (b) One entity is an associate or joint venture of
ventura bersama dari entitas lain (atau the other entity (or an associate or joint
entitas asosiasi atau ventura bersama yang venture of a member of a group of which the
merupakan anggota suatu grup, yang mana other entity is a member);
entitas lain tersebut adalah anggotanya);
Page 23
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/12 Exhibit E/12
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
e. Transaksi dengan pihak-pihak berelasi (Lanjutan) e. Transaction with related parties (Continued)
Pihak-pihak berelasi adalah orang atau entitas yang terkait Related party represents a person or an entity who is
dengan entitas pelapor: (Lanjutan) related to the reporting entity: (Continued)
2. Suatu entitas berelasi dengan entitas pelapor jika 2. An entity is related to a reporting entity if any of the
memenuhi salah satu hal berikut: (Lanjutan) following conditions applies: (Continued)
(c) Entitas tersebut adalah ventura bersama dari (c) Entities are joint ventures of the same third
pihak ketiga yang sama; party;
(d) Satu entitas adalah ventura bersama dari entitas (d) One entity is a joint venture of a third entity and
ketiga dan entitas yang lain adalah entitas the other entity is an associate of the third
asosiasi dari entitas ketiga; entity;
(e) Entitas tersebut adalah suatu program imbalan (e) The entity is a post-employment benefit plan for
pasca-kerja untuk imbalan kerja dari salah satu the benefit of employees of either the reporting
entitas pelapor atau entitas yang terkait dengan entity or an entity related to the reporting
entitas pelapor. Jika entitas pelapor adalah entity. If the reporting entity is itself such a
entitas yang menyelenggarakan program plan, the sponsoring entity are also related to the
tersebut, maka entitas sponsor juga berelasi reporting entity;
dengan entitas pelapor;
(f) Entitas yang dikendalikan atau dikendalikan (f) The entity is controlled or jointly controlled by a
bersama oleh orang yang diidentifikasi dalam person identified in (1); or
huruf (1); atau
(g) Orang yang diidentifikasi dalam huruf (1)(a) (g) A person identified in (1)(a) has significant
memiliki pengaruh signifikan atas entitas atau influence over the entity or is a member of the
personil manajemen kunci entitas (atau entitas key management personnel of the entity (or of a
induk dari entitas); parent of the entity);
(h) Entitas, atau anggota dari kelompok yang mana (h) The entity, or any member of a group of which it
entitas merupakan bagian dari kelompok is a part, provides key management personal
tersebut, menyediakan jasa personal manajemen services to the reporting entity or to the parent
kunci kepada entitas pelapor atau kepada entitas of the reporting entity.
induk dari entitas pelapor.
f. Instrumen keuangan f. Financal instruments
Grup mengklasifikasikan aset dan liabilitas keuangannya ke Group classifies its financial assets and financial liabilities
dalam kategori berikut: in the following categories:
1. Aset keuangan dan liabilitas keuangan yang diukur 1. Financial assets and financial liabilities at fair value
pada nilai wajar melalui laba rugi; through profit or loss;
2. Investasi yang dimiliki hingga jatuh tempo; 2. Held to maturity investments;
3. Pinjaman yang diberikan dan piutang; 3. Loans and receivables;
4. Aset keuangan tersedia untuk dijual; dan 4. Available-for-sale financial assets; and
5. Liabilitas keuangan lainnya. 5. Other financial liabilities.
Klasifikasi tersebut tergantung dari tujuan perolehan aset The classification depends on the purpose for which the
keuangan dan liabilitas keuangan tersebut dan ditentukan financials assets and financial liabilities are acquired and
pada saat awal pengakuannya. is determined at initial recognition.
1. Aset keuangan 1. Financial asset
Aset keuangan diklasifikasikan sebagai salah satu dari Financial assets are classified as financial assets at
aset keuangan yang diukur pada nilai wajar melalui fair value through profit or loss, loans and
laporan laba rugi, pinjaman yang diberikan dan receivables, held-to-maturity investments, or
piutang, investasi dimiliki hingga jatuh tempo, dan available-for-sale financial assets, as appropriate.
aset keuangan tersedia untuk dijual, mana yang The Group determines the classification of its
sesuai. Grup menetapkan klasifikasi aset keuangan financial assets after initial recognition and, where
setelah pengakuan awal dan, jika diperbolehkan dan allowed and appropriate, re-evaluates this
sesuai, akan melakukan evaluasi atas klasifikasi ini designation at each financial year-end.
pada setiap akhir tahun keuangan.
Page 24
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/13 Exhibit E/13
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
f. Instrumen keuangan (Lanjutan) f. Financial instruments (Continued)
1. Aset keuangan (Lanjutan) 1. Financial asset
Aset keuangan Grup terdiri dari kas dan bank, kas yang Group’s financial assets consist of cash and banks,
dibatasi penggunaannya, piutang usaha - pihak ketiga, restricted cash, trade receivables – third party, other
piutang lain-lain dan aset tidak lancar lainnya. receivables and other non-current assets.
Aset keuangan Grup diklasifikasikan sebagai aset The Group’s financial classified as financial assets
keuangan yang diukur pada biaya perolehan measured at amortised cost and FVOCI.
diamortisasi dan FVOCI.
i. Biaya perolehan diamortisasi i. Amortized cost
Suatu aset keuangan diukur pada biaya perolehan A financial assets are measured at amortised cost
diamortisasi jika kedua kondisi berikut terpenuhi: if it meets both of the following conditions:
Aset keuangan dikelola dalam model bisnis Financial assets are held within a business
yang bertujuan untuk memiliki aset keuangan model whose objective is to hold financial
dalam rangka mendapatkan arus kas assets to collect contractual cash flows; and
kontraktual; dan
Persyaratan kontraktual aset keuangan yang Contractual terms give rise on specified dates
menimbulkan arus kas yang semata dari to cash flows that are solely payments of
pembayaran pokok dan bunga dari jumlah principal and interest on principal amount
pokok terutang. outstanding.
Pada saat pengakuan awal, aset keuangan yang At initial recognition, financial assets that are
diklasifikasi sebagai biaya perolehan amortisasi classified as amortised cost are measured
diukur pada nilai wajarnya, ditambah biaya at fair value, plus directly attributable transaction
transaksi yang dapat diatribusikan secara langsung. costs. Interest income is calculated using the
Pendapatan bunga dihitung dengan menggunakan effective interest rate method and recognized in
metode suku bunga efektif dan diakui dalam laba profit or losses.
rugi.
ii. FVTPL ii. FVTPL
Aset keuangan yang diukur menggunakan FVTPL Financial assets measured at FVTPL are debt
merupakan instrumen utang yang tidak diukur pada instruments which do not meet the criteria of
biaya perolehan diamortisasi atau FVOCI, investasi amortised cost or FVOCI, equity investments which
ekuitas yang dimiliki untuk diperdagangkan atau are held for trading or where the FVOCI election
dimana pilihan FVOCI tidak berlaku, derivatif yang has not been applied, derivatives which are not
bukan merupakan instrumen lindung nilai. designated as a hedging instrument. Fair value
Keuntungan atau kerugian nilai wajar atas aset gains or losses fron this financial assets are
keuangan ini dicatat pada laba rugi. recorded in profit or loss.
iii. FVOCI iii. FVOCI
Aset keuangan yang diukur menggunakan FVOCI Financial assets measured at FVOCI are equity
merupakan investasi ekuitas, yang bukan dimiliki investments, that is not held for trading and the
untuk diperdagangkan dan Grup telah memilih Group has irrevocably elected to present fair value
secara tak terbatalkan untuk menyajikan of equity investment in other comprehensive
perubahan pada nilai wajar investasi ekuitas dalam income; debt instruments that are held to get
penghasilan komprehensif lain; instrumen utang contractual cash flows and selling the financial
yang dimiliki untuk mendapatkan arus kas assets, where the assets’ cash flows represent
kontraktual dan penjualan aset keuangan, dimana solely payment of principal and interest. Dividend
arus kas aset merupakan pembayaran pokok dan from equity invetsments are recognised in profit
bunga. Dividen dari invetasi ekuitas diakui dalam or loss while the Group’s right to received
laporan laba rugi ketika hak Grup untuk menerima payment is is established.
pembayaran ditetapkan.
Page 25
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/14 Exhibit E/14
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
f. Instrumen keuangan (Lanjutan) f. Financial instruments (Continued)
2. Liabilitas keuangan 2. Financial liabilities
Liabilitas keuangan diklasifikasikan sebagai liabilitas Financial liabilities are classified as financial
keuangan yang diukur pada nilai wajar melalui laporan liabilities at fair value through profit or loss and
laba rugi dan liabilitas keuangan yang diukur pada financial liabilities at amortised cost. As at the
biaya perolehan amortisasi, mana yang sesuai. Pada reporting dates, the Group has no other financial
tanggal pelaporan, Grup tidak memiliki liabilitas liabilities other than those classified as amortised
keuangan selain yang diklasifikasikan sebagai biaya cost, except for the derivative financial instruments
perolehan amortisasi, kecuali untuk instrumen are classified as measured at fair value through profit
keuangan derivatif yang diklasifikasikan sebagai or loss. The Group determines the classification of its
diukur pada nilai wajar melalui laba rugi. Grup financial liabilities at initial recognition.
menetapkan klasifikasi atas liabilitas keuangan pada
saat pengakuan awal.
Liabilitas keuangan diukur pada biaya perolehan Financial liabilities are measured at amortized cost,
diamortisasi, dengan menggunakan metode suku using the effective interest method. Gains and losses
bunga efektif. Keuntungan dan kerugian diakui di are recognised in profit and loss when the liabilities
dalam laba dan rugi ketika liabilitas dihentikan are derecognised, and through the amortization
pengakuannya, dan melalui proses amortisasi. process.
Liabilitas keuangan Grup terdiri dari utang usaha, The Group financial liabilities consist of trade
beban yang masih harus dibayar, utang lain-lain, payables, accrued expenses, other payable, bank
pinjaman bank, utang obligasi, pinjaman pihak ketiga, loans, bonds payable, third-party loan, lease
liabilitas sewa dan instrumen keuangan derivatif. liabilities and derivative financial instrument.
3. Penghentian pengakuan 3. Derecognition
Suatu aset keuangan dihentikan pengakuannya apabila A financial asset is derecognised when the rights to
hak untuk menerima arus kas aset telah berakhir. receive cash flows from the asset have expired.
Pada penghentian aset keuangan secara keseluruhan, On derecognition of a financial asset in its entirely,
selisih antara nilai tercatat dengan jumlah yang akan the difference between the carrying amount and the
diterima dan semua kumulatif keuntungan atau sum of the consideration received and cumulative
kerugian yang telah diakui di dalam pendapatan gain or loss that had been recognised in other
komprehensif lain diakui di dalam laporan laba rugi. comprehensive income is recognised in profit or loss.
Semua pembelian dan penjualan yang lazim atas aset All regular purchases and sales of financial assets are
keuangan diakui dan dihentikan pengakuannya pada recognised or derecognised on the trading date,
saat tanggal perdagangan, yaitu tanggal Grup which is the date that Group commits to purchase or
berkomitmen untuk membeli atau menjual aset. sell the asset.
Pembelian atau penjualan yang lazim adalah Regular way purchases or sales are purchases or sales
pembelian atau penjualan aset keuangan berdasarkan of financial assets that require delivery of assets
kontrak yang mensyaratkan penyerahan aset dalam within the period generally established by regulation
kurun waktu yang ditetapkan dengan peraturan atau or convention in the market place concerned.
kebiasaan yang berlaku di pasar.
4. Saling hapus 4. Offsetting
Aset keuangan dan liabilitas keuangan dapat saling Financial assets and liabilities are set-off and the net
hapus dan nilai bersihnya disajikan dalam laporan amount is presented in the consolidated statements
posisi keuangan konsolidasian ketika, dan hanya of financial position when, and only when, Group has
ketika, Grup memiliki hak yang berkekuatan hukum the legal right to set off the amounts and intends
untuk melakukan saling hapus atas jumlah yang telah either to settle on a net basis or realize the asset and
diakui tersebut dan terdapat niat untuk settle the liabilities simultaneously.
menyelesaikan secara neto, atau merealisasikan aset
dan menyelesaikan liabilitas secara simultan.
Pendapatan dan beban disajikan neto hanya jika Income and expenses are presented net only when
diperkenankan oleh standar akuntansi. permitted by accounting standards.
Page 26
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/15 Exhibit E/15
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
f. Instrumen keuangan (Lanjutan) f. Financial instruments (Continued)
5. Penurunan nilai aset keuangan 5. Impairment of financial assets
Dalam PSAK 71, provisi penurunan nilai atas aset In SFAS 71, impairment loss provision of financial
keuangan diukur menggunakan model kerugian kredit assets measured at expected credit losses model
ekspetasian dan berlaku untuk aset keuangan yang (“ECLs”) and applied for financial assets which
diukur pada biaya perolehan atau FVOCI. measured at amortised cost or FVOCI.
Terdapat 2 (dua) basis pengukuran atas kerugian There are 2 (two) basis of the measurement of ECLs,
kredit ekspektasian, yaitu kerugian kredit 12 month ECLs or lifetime ECLs. The Group will
ekspektasian 12 bulan atau kerugian kredit sepanjang analyse the initial recognition using the 12 month
umurnya. Grup akan melakukan analisis pengakuan ECLs and will move to lifetime ECLs if there is
awal menggunakan kerugian kredit ekspektasian 12 significant increase in credit risk after initial
bulan dan akan berpindah basis apabila terjadi recognition.
peningkatan resiko kredit yang signifikan setelah
pengakuan awal.
g. Kas dan Bank g. Cash on Hand and in Banks
Kas dan bank terdiri dari saldo kas dan bank, serta deposito Cash on hand and in banks consist of cash on hand and in
berjangka yang jatuh tempo dalam waktu tiga bulan atau banks, and time deposits with original maturities within
kurang sejak tanggal penempatan dan tidak digunakan three months or less and not pledged as collateral or
sebagai jaminan atau dibatasi penggunaannya. restricted in use.
h. Aset Film h. Film Assets
Biaya perolehan aset film merupakan kapitalisasi biaya The cost of film assets is the capitalized cost of producing
untuk memproduksi film dan dinyatakan sebesar nilai yang films and is stated at the lower of acquisition cost less
lebih rendah antara biaya perolehan dikurangi akumulasi accumulated amortization or fair value. Film assets are
amortisasi atau nilai wajar. Aset film dibebankan ke beban charged to cost of goods sold in the first year by 70% and
pokok penjualan pada tahun pertama sebesar 70% dan 30% 30% the following year are charged using the straight line
pada tahun berikutnya di bebankan dengan menggunakan balance method for 10 years, starting from when the film
metode garis lurus selama 10 tahun, dimulai sejak film was first shown. Marketing and distribution costs are
pertama kali ditayangkan. Biaya pemasaran dan distribusi expensed when incurred.
dibebankan pada saat terjadinya.
Film dalam penyelesaian dinyatakan sebesar biaya Film in progress are stated at cost and presented as part
perolehan dan disajikan sebagai bagian dari asset film. of film assets. The accumulated acquisition cost of film
Akumulasi biaya perolehan aset film dalam penyelesaian assets in progress will be transferred to the film assets
akan dipindahkan ke aset film pada saat film tersebut when the production of film is complete and ready to be
selesai diproduksi dan siap untuk ditayangkan. aired.
Pada setiap akhir periode pelaporan, Grup menilai apakah At the end of each reporting period, the Group assesses
terdapat indikasi aset film mengalami penurunan nilai whether there is an indication of film assets may be
dengan membandingkan antara estimasi nilai wajar dengan impaired by comparing the estimate fair value with the
nilai tercatat aset film. Grup mengukur nilai wajar value of unamortized film assets. The Group measures fair
berdasarkan asumsi manajemen tentang tanggapan pasar value based on management assumptions about market
terhadap nilai masing-masing aset film. Jika nilai tercatat responses to the value of each film asset. Whenever the
ase film telah melebihi estimasi nilai wajarnya maka carrying amount of film assets exceeds its fair value, the
diturunkan nilainya menjadi sebesar nilai wajar. film asset is considered impaired and is written down to
its fair value.
Page 27
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/16 Exhibit E/16
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
i. Persediaan i. Inventories
Persediaan dinyatakan sebesar nilai yang lebih rendah Inventories are valued at lower of cost or net realizable
antara biaya perolehan atau nilai realisasi bersih. Biaya value. The cost of the Group’s inventories is determined
perolehan persediaan Grup ditentukan dengan using weighted average method. Net realizable value
menggunakan metode rata-rata. Nilai realisasi bersih are determined based on the estimated selling price in
ditentukan berdasarkan taksiran harga jual dalam kegiatan the ordinary course of business less estimated costs
usaha biasa setelah dikurangi dengan taksiran beban yang necessary to complete and sell the inventories.
diperlukan untuk menyelesaikan dan menjual persediaan
tersebut.
j. Biaya Dibayar Dimuka j. Prepaid Expenses
Biaya dibayar di muka merupakan biaya yang belum terjadi Prepaid expenses represent expenses not yet incurred
tetapi sudah dibayar tunai. Ini awalnya dicatat sebagai but already paid in cash. These are initially recorded as
aset dan diukur pada jumlah uang tunai yang dibayarkan. assets and measured at the amount of cash paid.
Selanjutnya, ini diakui dalam laba rugi pada saat Subsequently, these are recognized in profit or loss as
digunakan dalam operasi atau kadaluwarsa dengan they are consumed in operations or expire with the
berlalunya waktu. passage of time.
Biaya dibayar dimuka diklasifikasikan dalam laporan posisi Prepaid expenses are classified in the consolidated
keuangan konsolidasian sebagai aset lancar ketika harga statement of financial position as current assets when
pokok barang atau barang yang terkait dengan biaya the cost of goods or goods related to the prepaid
dibayar dimuka diharapkan akan terjadi dalam waktu satu expenses are expected to be incurred within one year.
tahun. Jika tidak, biaya dibayar di muka diklasifikasikan Otherwise, prepaid expenses are classified as
sebagai aset tidak lancar. noncurrent assets.
k. Aset Tetap k. Fixed Assets
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except for land, are stated at cost less
perolehan dikurangi akumulasi penyusutan dan rugi accumulated depreciation and impairment loss.
penurunan nilai, jika ada.
Penyusutan dihitung dengan metode garis lurus untuk aset Depreciation is calculated using the straight-line method
tetap bangunan dan perlengkapan bioskop, untuk aset for building property and Cinema furniture, equipment
tetap lainnya menggunakan metode saldo menurun and for other fixed assets using the written-down value
berganda selama umur manfaat aset. Taksiran masa method over the useful life of the assets. The estimated
manfaat ekonomis aset sebagai berikut: useful lives of the assets are as follows:
Tahun/ Years
Bangunan 20 Buildings
Peralatan kantor 4–8 Office equipment
Kendaraan 8 Vehicle
Peralatan editing 4-8 Editing equipment
Peralatan restoran 4-8 Restaurant equipment
Perlengkapan bioskop 12-20 Cinema furniture
Page 28
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/17 Exhibit E/17
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
k. Aset Tetap (Lanjutan) k. Fixed Assets (Continued)
Tanah dinyatakan berdasarkan biaya perolehan dan tidak Land is stated at cost and is not depreciated. Based on
disusutkan. Berdasarkan ISAK No. 25, “Hak Atas Tanah”, ISAK No. 25, “Land Rights,” the legal cost of land right
biaya pengurusan legal hak atas tanah dalam bentuk Hak in the form of Business Usage Rights (“HGU”), Building
Guna Usaha (“HGU”), Hak Guna Bangunan (“HGB”) dan Usage Rights (“HGB”) and Usage Rights (“HP”) when the
Hak Pakai (“HP”) Ketika tanah diperoleh pertama kali land was acquired initially are recognized as part of the
diakui sebagai bagian dari biaya perolehan tanah pada cost of the land under the “Fixed Assets” account and
akun “Aset Tetap” dan tidak diamortisasi. Biaya yang not amortized. Costs incurred in connection with the
terjadi sehubungan dengan perpanjangan atau extension or renewal of the above rights are recognized
pembaharuan hak-hak tersebut di atas diakui sebagai aset as deferred charges and are amortized throughout the
yang ditangguhkan dan diamortisasi sepanjang umur validity period of the rights or the economic useful life
hukum hak atau umur manfaat ekonomis tanah, periode of the land, whichever period is shorter.
mana yang lebih pendek
Aset dalam penyelesaian dinyatakan sebesar biaya Construction in progress is stated at cost and is
perolehan dan disajikan sebagai bagian dari asset tetap. presented as part of fixed assets. The accumulated costs
Akumulasi biaya perolehan aset dalam penyelesaian akan are reclassified to the appropriate fixed assets accounts
dipindahkan ke masing-masing aset tetap yang when the construction is completed and the asset is
bersangkutan pada saat aset tersebut selesai dikerjakan ready for its intended use.
dan siap digunakan sesuai dengan tujuannya.
Beban perbaikan dan pemeliharaan dibebankan pada laba The cost of repairs and maintenance is charged to profit
rugi pada saat terjadinya; biaya penggantian atau or loss as incurred; replacement or major inspection
inspeksi yang signifikan dikapitalisasi pada saat costs are capitalized when incurred if it is probable that
terjadinya jika besar kemungkinan manfaat ekonomis di future economic benefits associated with the item will
masa depan berkenaan dengan aset tersebut akan flow to the Group and the cost of the item can be
mengalir ke Grup, dan biaya perolehan aset dapat diukur reliably measured. An item of fixed assets is
secara andal. Aset tetap dihentikan pengakuannya pada derecognized upon disposal or when no future economic
saat dilepaskan atau ketika tidak ada manfaat ekonomis benefits are expected from its use or disposal. Any gain
masa depan yang diharapkan dari penggunaan atau or loss arising on derecognition of the asset is included
pelepasannya. Keuntungan atau kerugian yang timbul in profit or loss in the period the asset is derecognized.
dari penghentian pengakuan aset dimasukkan dalam laba
rugi pada periode aset tersebut dihentikan
pengakuannya.
l. Properti Investasi l. Investment Properties
Properti investasi merupakan properti yang dimiliki untuk Investment properties represent properties held to earn
menghasilkan sewa atau untuk kenaikan nilai atau rentals or for capital appreciation or both, and not for
keduanya, dan bukan untuk digunakan dalam produksi use in the production or supply of goods or services or
atau penyediaan barang dan jasa untuk tujuan for administrative purposes, or sale in the ordinary
administratif, atau untuk dijual dalam kegiatan usaha course of business.
sehari-hari.
Properti investasi diukur sebesar nilai wajar. Investment properties are measured at fair value.
Transfer ke atau dari properti investasi dilakukan pada Transfers to or from investment property are made when
saat terdapat perubahan penggunaan. there is a change in use.
Properti investasi dihentikan pengakuannya pada saat An item of investment property is derecognized upon
dilepaskan atau ketika tidak ada manfaat ekonomis masa disposal or when no future economi benefits are
depan yang diharapkan dari penggunaan atau expected from its use or disposal. Any gain or loss arising
pelepasannya. Keuntungan atau kerugian yang timbul dari on derecognition of the asset is included in profit or loss
penghentian pengakuan aset dimasukkan dalam laba rugi in the period the asset is derecognized.
pada periode aset tersebut dihentikan pengakuannya.
Page 29
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/18 Exhibit E/18
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
m. Sewa m. Leases
Sewa yang mengalihkan secara substansial semua risiko Leases that transfer substantially all the risks and
dan manfaat yang terkait dengan kepemilikan aset benefits incidental to ownership of the leased item to
kepada lessee diklasifikasikan sebagai sewa pembiayaan. the lessee are classified as finance leases.
Pada awal masa sewa, sewa pembiayaan dikapitalisasi At the commencement of the lease term, finance leases
sebesar nilai wajar aset sewaan atau sebesar nilai kini are capitalized at the fair value of the leased assets or
dari pembayaran sewa minimum, jika nilai kini lebih at the present value of the minimum lease payments if
rendah dari nilai wajar. Pembayaran sewa minimum the present value is lower than the fair value. Minimum
dipisahkan antara bagian yang merupakan beban lease payments are apportioned between the finance
keuangan dan bagian yang merupakan pelunasan charges and the reduction of the outstanding liability.
liabilitas sehingga menghasilkan suatu tingkat bunga The finance charges are allocated to each period during
periodik yang konstan atas saldo liabilitas. Beban the lease term so as to produce a constant periodic rate
keuangan dibebankan pada laba rugi. of interest on the remaining balance of the liability.
Finance charges are charged to profit or loss.
Aset sewaan yang dimiliki oleh lessee dengan dasar sewa Leased assets held by the lessee under finance leases are
pembiayaan dicatat pada akun aset tetap dan disusutkan included in fixed assets and depreciated over the
sepanjang masa manfaat dari asset sewaan tersebut atau estimated useful life of the assets or the lease term,
periode masa sewa, mana yang lebih pendek, jika tidak whichever is shorter, if there is no reasonable certainty
ada kepastian yang memadai bahwa lessee akan that lessee will obtain ownership by the end of the lease
mendapatkan hak kepemilikan pada akhir masa sewa. term.
n. Pengakuan Pendapatan dan Beban n. Revenues and Expenses Recognition
Group menerapkan PSAK 72 “Pendapatan dari kontrak The Group applies PSAK 72 “Revenue from contracts with
dengan pelanggan”. Berdasarkan PSAK ini, pengakuan customers”. Based on this PSAK, revenue recognition can
pendapatan dapat dilakukan secara bertahap sepanjang be done in stages over the life of the contract (over time)
umur kontrak (over time) atau pada waktu tertentu (at a or at a certain time (at a point in time).
point in time).
Group mengakui pendapatan ketika (atau selama) entitas The Group recognizes revenue when (or as long as) it
memenuhi kewajiban pelaksanaan dengan mengalihkan fulfills a performance obligation by transferring
barang atau jasa yang dijanjikan (yaitu aset) kepada promised goods or services (i.e assets) to a customer.
pelanggan. Aset dialihkan ketika (atau selama) pelanggan Assets are transferred when (or as long as) the customer
memperoleh pengendalian atas aset tersebut. obtains control of the asset.
Pendapatan diakui sepanjang waktu (over time), jika Revenue is recognized over time, if one of the following
satu dari kriteria berikut ini terpenuhi: criteria is met:
1. pelanggan secara simultan menerima dan 1. the customer simultaneously receives and consumes
mengkonsumsi manfaat yang disediakan dari the benefits provided from the performance of the
pelaksanaan entitas selama entitas melaksanakan entity as long as the entity performs its performance
kewajiban pelaksanaannya; obligations;
2. pelaksanaan entitas menimbulkan atau meningkatkan 2. the entity's performance of creating or enhancing
aset yang dikendalikan pelanggan selama aset assets controlled by the customer as long as the
tersebut ditimbulkan atau ditingkatkan; atau assets are generated or enhanced; or
3. pelaksanaan entitas tidak menimbulkan suatu aset 3. The entity's performance does not give rise to an
dengan penggunaan alternatif bagi entitas dan asset with an alternative use for the entity and the
entitas memiliki hak atas pembayaran yang dapat entity has a right to enforceable payments for the
dipaksakan atas pelaksanaan yang telah diselesaikan performance that has been completed to date.
sampai saat ini.
Page 30
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/19 Exhibit E/19
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
n. Pengakuan Pendapatan dan Beban (Lanjutan) n. Revenues and Expenses Recognition (Continued)
Jika suatu kewajiban pelaksanaan tidak memenuhi kriteria If a performance obligation does not meet these criteria,
tersebut, maka entitas memenuhi kewajiban pelaksanaan the entity fulfills the performance obligation at a
pada suatu waktu tertentu (at a point in time) dimana certain time (at a point in time) where the customer
pelanggan memperoleh pengendalian atas asset yang obtains control over the promised asset and the entity
dijanjikan dan entitas memenuhi kewajiban pelaksanaan fulfills the performance obligation by considering
dengan mempertimbangkan indicator pengalihan indicators of transfer of control, including:
pengendalian antara lain:
1. Entitas memiliki hak kini atas pembayaran aset. 1. The entity has a present right to payment for the
asset.
2. Pelanggan memiliki hak kepemilikan legal atas aset. 2. The customer has legal ownership rights to the
assets.
3. Entitas telah mengalihkan kepemilikan fisik atas aset. 3. The entity has transferred physical ownership of the
asset.
4. Pelanggan memiliki risiko dan manfaat signifikan atas 4. Customers are subject to significant risks and
kepemilikan aset. rewards of ownership of assets.
5. Pelanggan telah menerima aset. 5. The customer has received the asset.
Beban diakui pada saat terjadinya (basis akrual). Expenses are recognized when incurred (accrual basis).
o. Pajak Penghasilan o. Income Tax
Beban pajak kini ditetapkan berdasarkan taksiran laba Current tax expense is provided based on the estimated
kena pajak periode berjalan. taxable income for the period.
Pajak penghasilan dalam laba rugi periode berjalan terdiri Income tax in profit or loss for the period comprises
dari pajak kini dan tangguhan. Pajak penghasilan diakui current and deferred tax. Income tax is recognized in
dalam laba rugi, kecuali untuk transaksi yang berhubungan profit or loss, except to the extent that it relates to
dengan transaksi yang diakui langsung dalam ekuitas atau items recognized directly in equity or other
penghasilan komprehensif lain, dalam hal ini diakui dalam comprehensive income in which case it is recognized in
ekuitas atau penghasilan komprehensif lain. equity or other comprehensive income.
Aset pajak kini dan liabilitas pajak kini dilakukan saling Current tax assets and current tax liabilities are offset
hapus jika, dan hanya jika, entitas memiliki hak yang dapat if, and only if, the entity has a legally enforceable right
dipaksakan secara hukum untuk melakukan saling hapus to set off the recognized amounts; and intends either to
jumlah yang diakui; dan memiliki intensi untuk settle on a net basis, or to realize the asset and settle
menyelesaikan dengan dasar neto, atau merealisasikan the liability simultaneously.
aset dan menyelesaikan liabilitas secara bersamaan.
Aset dan liabilitas pajak tangguhan diakui atas perbedaan Deferred tax assets and liabilities are recognized for
temporer antara aset dan liabilitas untuk tujuan komersial temporary differences between the financial and the tax
dan untuk tujuan perpajakan setiap tanggal pelaporan. bases of assets and liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh perbedaan Deferred tax assets are recognized for all deductible
temporer yang boleh dikurangkan sepanjang besar temporary differences to the extent that it is probable
kemungkinan perbedaan temporer yang boleh dikurangkan that sufficient future taxable profit will be available
tersebut dapat dimanfaatkan untuk mengurangi laba fiskal against which the deductible temporary difference can
pada masa yang akan datang. Manfaat pajak di masa be utilized. Future tax benefits, such as the carry-
mendatang, seperti saldo rugi fiskal yang belum digunakan, forward of unused tax losses, are also recognized to the
diakui sejauh besar kemungkinan realisasi atas manfaat extent that realization of such benefits is probable.
pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur pada tarif pajak Deferred tax assets and liabilities are measured at the
yang diharapkan akan digunakan pada periode ketika aset tax rates that are expected to apply to the period when
direalisasi atau ketika liabilitas dilunasi berdasarkan tarif the asset is realized or the liability is settled, based on
pajak (dan peraturan perpajakan) yang berlaku atau secara tax rates (and tax laws) that have been enacted or
substansial telah diberlakukan pada akhir periode substantively enacted at the end of reporting period.
pelaporan.
Page 31
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/20 Exhibit E/20
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
o. Pajak Penghasilan (Lanjutan) o. Income Tax (Continued)
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are offset
dilakukan saling hapus jika, dan hanya jika, entitas if, and only if, the entity has a legally enforceable right
memiliki hak secara hukum untuk saling hapus asset pajak to set off current tax assets against current tax
kini terhadap liabilitas pajak kini, dan asset pajak liabilities, and the deferred tax assets and the deferred
tangguhan dan liabilitas pajak tangguhan terkait dengan tax liabilities relate to income taxes levied by the same
pajak penghasilan yang dikenakan oleh otoritas perpajakan taxation authority on either the same taxable entity, or
atas entitas kena pajak, yang sama atau entitas kena pajak different taxable entities which intend either to settle
berbeda yang bermaksud untuk memulihkan aset dan current tax liabilities and assets on a net basis, or to
liabilitas pajak kini dengan dasar neto, atau merealisasikan realize the assets and settle the liabilities
aset dan menyelesaikan liabilitas secara bersamaan, pada simultaneously, in each future period in which
setiap periode masa depan yang mana jumlah signifikan significant amounts of deferred tax liabilities or assets
atas aset atau liabilitas pajak tangguhan diharapkan are expected to be settled or recovered.
diselesaikan atau dipulihkan.
Perubahan terhadap kewajiban perpajakan diakui pada Amendments to tax obligations are recorded when an
saat penetapan pajak diterima dan/atau, jika Grup assessment is received and/or, if objected to and/or
mengajukan keberatan dan/atau banding, pada saat appealed against by the Group, when the result of the
keputusan atas keberatan dan/atau banding telah objection and/or appeal is determined.
ditetapkan.
p. Imbalan Kerja Karyawan p. Employee Benefits
Grup mengakui liabilitas imbalan kerja yang tidak didanai The Group recognized an unfunded employee benefits
sesuai dengan Peraturan Pemerintah No. 35/2022, Undang- liability in accordance with Peraturan Government No.
undang No. 11/2020 tentang Cipta Kerja dan Undang- 35/2022, Law no. 11/2020 concerning Job Creation Labor
undang Ketenagakerjaan No. 13/2003. Beban pensiun Law No. 13/2003 dated 25 March 2003. Pension costs
berdasarkan program dana pensiun manfaat pasti Grup under the Group’s defined benefit pension plans are
ditentukan melalui perhitungan aktuaria secara periodik determined by periodic actuarial calculation using the
dengan menggunakan metode projected unit credit dan projected-unit-credit method and applying the
menerapkan asumsi atas tingkat diskonto, hasil yang assumptions on discount rate, expected return on plan
diharapkan atas aset program dan tingkat kenaikan assets and annual rate of increase in compensation.
manfaat pasti pensiun tahunan
Seluruh pengukuran kembali, terdiri atas keuntungan dan All re-measurements, comprising of actuarial gains and
kerugian aktuarial dan hasil atas aset program (tidak losses, and the return of plan assets (excluding net
termasuk bunga bersih) diakui langsung melalui interest) are recognized immediately through other
penghasilan komprehensif lain dengan tujuan agar aset comprehensive income in order for the net pension asset
atau kewajiban pensiun neto diakui dalam laporan posisi or liability recognized in the consolidated statement of
keuangan konsolidasian untuk mencerminkan nilai penuh financial position to reflect the full value of the plan
dari defisit dan surplus program. Pengukuran kembali tidak deficit and surplus. Remeasurements are not reclassified
direklasifikasi ke laba atau rugi pada periode berikutnya. to profit or loss in subsequent periods.
Seluruh biaya jasa lalu diakui pada saat yang lebih dulu All past service costs are recognized at the earlier of
antara ketika amandemen atau kurtailmen terjadi atau when the amendment/curtailment occurs and when the
ketika biaya restrukturisasi atau pemutusan hubungan related restructuring or termination costs are
kerja diakui. recognized.
Grup mengakui keuntungan atau kerugian atas The Group recognizes gains or losses on the settlement
penyelesaian program imbalan pasti pada saat of defined benefit plan when it occurs.
penyelesaian terjadi.
Bunga neto dihitung dengan menggunakan tingkat diskonto The net interest is calculated by applying the discount
terhadap liabilitas atau aset imbalan pasti neto. rate to the net defined benefit liability or asset.
Page 32
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/21 Exhibit E/21
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIES (Continued)
(Lanjutan)
q. Utang usaha q. Trade payable
Utang usaha adalah kewajiban untuk membayar barang Trade payables are obligations to pay for goods or services
atau jasa yang telah diterima dalam kegiatan usaha normal that have been acquired in the ordinary course of business
dari pemasok. Utang usaha diklasifikasikan sebagai from suppliers. Trade payables are classified as current
liabilitas jangka pendek apabila pembayarannya jatuh liabilities if payment is due within one year or less after
tempo dalam waktu satu tahun atau kurang setelah tanggal the reporting date. If not, they are presented as non-
pelaporan. Jika tidak, utang usaha tersebut disajikan current liabilities.
sebagai liabilitas jangka panjang.
r. Pinjaman r. Borrowings
Pada saat pengakuan awal, pinjaman diakui sebesar nilai Borrowings are recognised initially at fair value, net of
wajar, dikurangi dengan biaya-biaya transaksi yang terjadi. transaction costs incurred. Borrowings are subsequently
Selanjutnya, pinjaman diukur sebesar biaya perolehan carried at amortised cost, any difference between the
diamortisasi, selisih antara penerimaan (dikurangi biaya proceeds (net of transaction costs) and the redemption
transaksi) dan nilai pelunasan dicatat pada laporan laba value is recognised in profit or loss over the period of the
rugi selama periode pinjaman dengan menggunakan borrowings using the effective interest method.
metode bunga efektif.
Biaya yang dibayar untuk memperoleh fasilitas pinjaman Fees paid on the establishment of loan facilities are
diakui sebagai biaya transaksi pinjaman sepanjang besar recognised as transaction costs of the loan to the extent
kemungkinan sebagian atau seluruh fasilitas akan ditarik. that it is probable that some or all of the facility will be
Dalam hal ini, biaya memperoleh pinjaman ditangguhkan drawndown. In this case, the fee is deferred until the
sampai penarikan pinjaman terjadi. Sepanjang tidak drawdown occurs. To the extent that there is no evidence
terdapat bukti bahwa besar kemungkinan sebagian atau that it is probable that some or all of the facility will be
seluruh fasilitas akan ditarik, biaya memperoleh pinjaman drawndown, the fee is capitalised as a prepayment for
dikapitalisasi sebagai pembayaran dimuka untuk jasa liquidity services and amortized over the period of the
likuiditas dan diamortisasi selama periode fasilitas yang facility to which it relates.
terkait.
s. Segmen operasi s. Operating segment
Entitas mengungkapkan informasi yang memungkinkan Entities disclose information that enable users of the
pengguna laporan keuangan untuk mengevaluasi sifat dan financial statements to evaluate the nature and financial
dampak keuangan dari aktivitas bisnis. Segmen operasi effects of the business activities. Operating segment is
dilaporkan dengan cara yang konsisten dengan pelaporan reported in a manner consistent with the internal
internal yang disampaikan kepada pengambil keputusan reporting provided to the chief operating decision-maker.
operasional.
t. Laba per Saham t. Earnings per Share
Laba per saham dasar dihitung dengan membagi laba atau Basic earnings per share are calculated by dividing profit
rugi yang dapat diatribusikan kepada pemegang saham or loss attributable to ordinary equity holders of the
biasa entitas induk dengan jumlah rata-rata tertimbang parent entity by the weighted average number of ordinary
saham biasa yang beredar dalam suatu periode. shares outstanding during the period.
Laba per saham dilusian dihitung dengan membagi laba Diluted earnings per share are calculated by dividing
atau rugi yang dapat diatribusikan kepada pemegang profit or loss attributable to ordinary equity holders of
saham biasa entitas induk, dengan jumlah rata-rata the parent entity, by the weighted average number of
tertimbang saham yang beredar, atas dampak dari semua shares outstanding, for the effects of all dilutive potential
efek yang mempunyai potensi saham biasa yang bersifat ordinary shares.
dilutif.
Page 33
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/22 Exhibit E/22
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG DITERAPKAN 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED (Continued)
(Lanjutan)
u. Provisi dan Kontinjensi u. Provisions and Contingencies
Provisi diakui jika Grup memiliki kewajiban kini (baik Provisions are recognized when the Group has a present
bersifat hukum maupun bersifat konstruktif) yang akibat obligation (legal or constructive) where, as a result of a
peristiwa masa lalu, besar kemungkinannya penyelesaian past event, it is probable that an outflow of resources
kewajiban tersebut mengakibatkan arus keluar sumber embodying economic benefits will be required to settle
daya yang mengandung manfaat ekonomi dan estimasi yang the obligation and a reliable estimate can be made of the
andal mengenai jumlah kewajiban tersebut dapat dibuat. amount of the obligation.
Provisi ditelaah pada setiap akhir periode pelaporan dan Provisions are reviewed at each end of reporting period
disesuaikan untuk mencerminkan estimasi terbaik yang and adjusted to reflect the current best estimate. If it is
paling kini. Jika arus keluar sumber daya untuk no longer probable that an outflow of resources embodying
menyelesaikan kewajiban kemungkinan besar tidak economic benefits will be required to settle the
terjadi, maka provisi dibatalkan. obligation, the provision is reversed.
Liabilitas kontinjensi tidak diakui dalam laporan keuangan Contingent liabilities are not recognized in the
konsolidasian tetapi diungkapkan dalam catatan atas consolidated financial statements but are disclosed in the
laporan keuangan konsolidasian kecuali arus keluar sumber notes to the consolidated financial statements unless the
daya yang mengandung manfaat ekonomi kemungkinannya possibility of an outflow of resources embodying economic
kecil. Aset kontinjensi tidak diakui dalam laporan keuangan benefits is remote. Contingent assets are not recognized
konsolidasian tetapi diungkapkan dalam laporan keuangan in the consolidated financial statements but are disclosed
konsolidasian jika terdapat kemungkinan besar arus masuk in the notes to the consolidated financial statements when
manfaat ekonomis akan diperoleh. an inflow of economic benefits is probable.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTASI 3. JUDGEMENTS, ESTIMATES AND SIGNIFICANT ASSUMPTIONS
SIGNIFIKAN
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated financial
mengharuskan manajemen untuk membuat pertimbangan, statements requires management to make judgments,
estimasi dan asumsi yang memengaruhi jumlah yang dilaporkan estimates and assumptions that affect the reported amounts
dari pendapatan, beban, aset dan liabilitas, dan pengungkapan of revenues, expenses, assets and liabilities, and the
atas liabilitas kontinjensi, pada akhir periode pelaporan. disclosure of contingent liabilities, at the end of the reporting
Ketidakpastian mengenai asumsi dan estimasi tersebut dapat period. Uncertainty about these assumptions and estimates
mengakibatkan penyesuaian material terhadap jumlah could result in outcomes that require a material adjustment
tercatat aset dan liabilitas dalam periode pelaporan to the carrying amount of the asset or liability affected in
berikutnya future periods.
Pertimbangan yang Dibuat dalam Penerapan Kebijakan Judgments Made in Applying Accounting Policies
Akuntansi
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group's accounting policies,
manajemen telah membuat pertimbangan berikut, selain yang management has made the following judgments, apart from
telah tercakup dalam estimasi, yang memiliki dampak those involving estimations, which has the most significant
signifikan atas jumlah-jumlah yang diakui dalam laporan effect on the amounts recognized in the consolidated financial
keuangan konsolidasian: statements:
Page 34
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/23 Exhibit E/23
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTASI 3. JUDGEMENTS, ESTIMATES AND SIGNIFICANT ASSUMPTIONS
SIGNIFIKAN (Lanjutan) (Continued)
Penentuan Mata Uang Fungsional Determination of Functional Currency
Mata uang fungsional dari masing-masing entitas dalam Grup The functional currency of each entity in the Group is the
adalah mata uang dari lingkungan ekonomi utama di mana currency from the primary economic environment where such
entitas tersebut beroperasi. Mata uang tersebut adalah mata entity operates. Those currencies are the currencies that
uang yang memengaruhi pendapatan dan biaya dari masing- influence the revenues and costs of each respective entity.
masing entitas. Penentuan mata uang fungsional mungkin The determination of functional currency may require
memerlukan pertimbangan karena berbagai kompleksitas, judgment due to various complexity, among others, the entity
antara lain, entitas dapat bertransaksi di lebih dari satu mata may transact in more than one currency in its daily business
uang dalam kegiatan usahanya sehari-hari. activities.
Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Financial Liabilities
Perusahaan menetapkan klasifikasi atas aset dan liabilitas The Group determines the classifications of certain assets and
tertentu sebagai aset dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities by judging
mempertimbangkan apakah definisi yang ditetapkan dalam if they meet the definition set forth in PSAK No. 71. The
PSAK No. 71 telah terpenuhi. Aset dan liabilitas keuangan financial assets and financial liabilities are accounted for in
diakui dan dikelompokkan sesuai dengan kebijakan accordance with the Group’s accounting policies.
akuntansi.
Mengevaluasi perjanjian sewa Evaluating lease agreements
Perusahaan menentukan jangka waktu sewa sebagai jangka The Group determines the lease term as the non- cancellable
waktu sewa yang tidak dapat dibatalkan, bersama dengan term of the lease, together with anyperiods covered by an
jangka waktu yang dicakup oleh opsi untuk memperpanjang option to extend the lease if it is reasonably certain to be
sewa jika secara wajar dipastikan akan dilaksanakan, atau exercised, or anyperiods covered by an option to terminate
periode apa pun yang dicakup oleh opsi untuk menghentikan the lease, if it is reasonably certain not to be exercised.
sewa, jika sudah dipastikan secara wajar tidak akan
dilakukan perpanjangan.
Penentuan apakah suatu perjanjian mengandung unsur sewa Determining whether an arrangement is or contains a lease
membutuhkan pertimbangan yang cermat untuk menilai requires careful judgement to assess whether the
apakah perjanjian tersebut memberikan hak untuk arrangement conveys a right to obtain substantially all the
mendapatkan secara subtansial seluruh manfaat ekonomi economic benefits from use of the asset throughout the period
dari penggunaan aset identifikasian dan hak untuk of use and right to direct the use of the asset, even if the
mengarahkan penggunaan aset identifikasian, bahkan jika right is not explicitly specified in the arrangement. In
hak tersebut tidak dijabarkan secara eksplisit di perjanjian. determining the lease term, the Group considers all facts and
Dalam menentukan jangka waktu sewa, Perusahaan circumstances that create an economic incentive to exercise
mempertimbangkan semua fakta dan keadaan yang an extension option, or not exercise a termination option.
menimbulkan insentif ekonomi untuk menggunakan opsi Extension options (or periods after termination options) are
perpanjangan, atau tidak menggunakan opsi penghentian. only included in the lease term if the lease is reasonably
Opsi perpanjangan (atau periode setelah opsi penghentian certain to be extended (or not terminated).
kontrak kerja) hanya termasuk dalam jangka waktu sewa jika
cukup pasti akan diperpanjang (atau tidak dihentikan).
Karena Perusahaan tidak dapat langsung menentukan suku Since the Group could not readily determine the implicit rate,
bunga implisit, manajemen menggunakan suku bunga management use the Group's incremental borrowing rate as a
pinjaman inkremental Perusahaan sebagai tingkat diskonto. discount rate. There are a number factors to consider in
Ada beberapa faktor yang perlu dipertimbangkan dalam determining an incremental borrowing rate, many of which
menentukan suku bunga pinjaman inkremental, yang banyak need judgement in order to be able to reliably quantify any
di antaranya memerlukan pertimbangan untuk dapat secara necessary adjustments to arrive at the final discount rates. In
andal mengukur penyesuaian yang diperlukan untuk determining incremental borrowing rate, the Group considers
mencapai tingkat diskonto akhir. Dalam menentukan the following main factors: the Group’s corporate credit risk,
suku bunga pinjaman inkremental, Perusahaan the lease term, the lease payment term, the economic
mempertimbangkan faktor-faktor utama berikut: risiko environment, the time at which the lease is entered into, and
kredit korporat Perusahaan, jangka waktu sewa, jangka the currency in which the lease payments are denominated.
waktu pembayaran sewa, lingkungan ekonomi, waktu di
mana sewa dimulai, dan mata uang di mana pembayaran
sewa ditentukan.
Page 35
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/24 Exhibit E/24
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTASI 3. JUDGEMENTS, ESTIMATES AND SIGNIFICANT ASSUMPTIONS
SIGNIFIKAN (Lanjutan) (Continued)
Sumber Estimasi Ketidakpastian Sources of Estimation Uncertainty
Asumsi utama terkait masa depan dan sumber utama estimasi The key assumptions concerning the future and other key
ketidakpastian pada tanggal pelaporan yang memiliki risiko sources of estimation uncertainty at the reporting date that
bagi penyesuaian yang material terhadap jumlah tercatat aset have a significant risk of causing a material adjustment to the
dan liabilitas dalam keuangan konsolidasian untuk tahun carrying amounts of assets and liabilities within the next
berikutnya, diungkapkan di bawah ini. Grup mendasarkan consolidated financial year are disclosed below. The Group
asumsi dan estimasi pada acuan yang tersedia pada saat based its assumptions and estimates on parameters available
laporan keuangan konsolidasian disusun. Situasi saat ini dan when the consolidated financial statements were prepared.
asumsi mengenai perkembangan di masa depan, dapat berubah Existing circumstances and assumptions about future
akibat perubahan pasar atau situasi di luar kendali Grup. developments, may change due to market changes or
Perubahan tersebut dicerminkan dalam asumsi yang terkait circumstances arising beyond the control of the Group. Such
pada saat terjadinya. changes are reflected in the assumptions as they occur.
Penentuan nilai wajar dari aset keuangan dan liabilitas Determination of fair value of financial assets and financial
keuangan liabilities
Ketika nilai wajar dari aset keuangan dan liabilitas keuangan When the fair value of financial assets and financial liabilities
dicatat dalam laporan posisi keuangan konsolidasian tidak recorded in the consolidated statement of financial position
dapat diambil dari pasar yang aktif, maka nilai wajarnya cannot be derived from active markets, their fair value is
ditentukan dengan menggunakan teknik penilaian termasuk determined using valuation techniques including the
model discounted cash flow. Masukan untuk model tersebut discounted cash flow model. The inputs to these models are
dapat diambil dari pasar yang dapat diobservasi, tetapi apabila taken from observable markets where possible, but where this
hal ini tidak dimungkinkan, sebuah tingkat pertimbangan is not feasible, a degree of judgment is required in
disyaratkan dalam menetapkan nilai wajar. establishing fair value.
Pertimbangan tersebut mencakup penggunaan masukan The judgment includes consideration of inputs such as
seperti risiko likuiditas, risiko kredit dan volatilitas. Perubahan liquidity risk, credit risk and volatility. Changes in
dalam asumsi mengenai faktor- faktor tersebut dapat assumptions about these factors could affect the reported fair
memengaruhi nilai wajar dari instrument keuangan yang value of financial instruments.
dilaporkan.
Masa Manfaat Aset Tetap Useful Lives of Fixed Assets
Biaya perolehan aset tetap disusutkan dengan menggunakan The costs of fixed assets are depreciated on a straight- line
metode garis lurus berdasarkan taksiran masa manfaat basis over the fixed asset's estimated economic useful lives.
ekonomisnya. Manajemen mengestimasi masa manfaat Management estimates the useful lives of these fixed assets
ekonomis aset tetap antara 4 sampai dengan 20 tahun, suatu to be within 4 to 20 years. These are common life expectancies
kisaran yang umumnya diperkirakan dalam industri sejenis. applied in the industry. Changes in the expected level of usage
Perubahan dalam pola pemakaian dan tingkat perkembangan and technological developments could impact the economic
teknologi dapat memengaruhi masa manfaat ekonomis serta useful lives and the residual values of these assets, therefore,
nilai sisa aset dan karenanya biaya penyusutan masa depan future depreciation charges could be revised.
memiliki kemungkinan untuk direvisi.
Jumlah tercatat aset tetap Grup pada tanggal laporan posisi The carrying amount of the Group's fixed assets at the
keuangan konsolidasian diungkapkan di dalam Catatan 11 atas consolidated statement of financial position date is disclosed
laporan keuangan konsolidasian. in Note 11 to the consolidated financial statements.
Cadangan Kerugian Penurunan Nilai Piutang Usaha Allowance for Impairment Losses of Trade Receivables
Grup mengevaluasi akun tertentu jika terdapat informasi The Group evaluates specific accounts where it has
bahwa pelanggan yang bersangkutan tidak dapat memenuhi information that certain customers are unable to meet their
kewajiban keuangannya. Dalam hal tersebut, Grup financial obligations. In those cases, the Group uses judgment,
mempertimbangkan, berdasarkan fakta dan situasi yang based on the best available facts and circumstances, including
tersedia, termasuk namun tidak terbatas pada, jangka waktu but not limited to, the length of its relationship with the
hubungan dengan pelanggan dan status kredit dari pelanggan customer and the customer’s current credit status based on
berdasarkan catatan kredit dari pihak ketiga dan faktor pasar third party credit reports and known market factors, to record
yang telah diketahui, untuk mencatat provisi spesifik atas specific provisions for customers against amounts due to
jumlah piutang pelanggan guna mengurangi jumlah piutang reduce its receivable amounts that the Group expects to
yang diharapkan dapat diterima oleh Grup. Provisi spesifik ini collect. These specific provisions are re- evaluated and
dievaluasi kembali dan disesuaikan jika tambahan informasi adjusted if additional information received affects the
yang diterima memengaruhi jumlah cadangan kerugian amounts of allowance for impairment losses of trade
penurunan nilai piutang usaha. Penjelasan lebih lanjut receivables. Further details are disclosed in Note 5 to the
diungkapkan dalam Catatan 5 atas laporan keuangan consolidated financial statements.
konsolidasian.
Page 36
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/25 Exhibit E/25
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTASI 3. JUDGEMENTS, ESTIMATES AND SIGNIFICANT ASSUMPTIONS
SIGNIFIKAN (Lanjutan) (Continued)
Sumber Estimasi Ketidakpastian (Lanjutan) Sources of Estimation Uncertainty (Continued)
Cadangan Penurunan Nilai Persediaan Allowance for Impairment Losses of Inventory
Grup melakukan penilaian analisis umur persediaan pada The Group reviews aging analysis at each consolidated
setiap tanggal pelaporan konsolidasian dan membentuk reporting date, and makes allowance for obsolete and slow-
penyisihan untuk persediaan usang dan persediaan yang moving inventory items identified that are no longer suitable
memiliki perputaran yang lambat yang diidentifikasi tidak lagi for use in production. Management estimates the net
sesuai untuk digunakan dalam produksi, dengan realizable value of such finished goods and work-in-progress
mempertimbangkan nilai realisasi neto dari persediaan based primarily on the latest invoice prices and current
barang jadi dan barang dalam proses berdasarkan pada harga market conditions. The carrying amount of the inventories is
jual dan kondisi pasar saat ini. Jumlah tercatat persediaan disclosed in Note 6 to the consolidated financial statements.
diungkapkan dalam Catatan atas laporan keuangan
konsolidasian.
Liabilitas Imbalan Pascakerja Employee Benefit Liabilities
Penentuan liabilitas imbalan kerja dan beban imbalan kerja The determination of the Group’s employee benefits
karyawan Grup bergantung pada pemilihan asumsi yang liabilities and employee benefits expense is dependent on its
digunakan oleh aktuaris independen dalam menghitung selection of certain assumptions used by independent actuary
jumlah-jumlah tersebut. Asumsi tersebut termasuk antara in calculating such amounts. Those assumptions include among
lain, tingkat diskonto, tingkat kenaikan gaji tahunan, tingkat others, discount rates, future annual salary increase, annual
pengunduran diri karyawan tahunan, tingkat kecacatan, umur employee turn-over rate, disability rate, retirement age and
pensiun dan tingkat kematian. mortality rate.
Hasil aktual yang berbeda dengan jumlah yang diestimasi Actual results that differ from the Group’s assumptions are
diperlakukan sesuai dengan kebijakan sebagaimana diatur treated in accordance with the policies as mentioned in Note
dalam Catatan 2r atas laporan keuangan konsolidasian. 2r to the consolidated financial statements. While the Group
Sementara manajemen Grup berpendapat bahwa asumsi yang believes that its assumptions are reasonable and appropriate,
digunakan adalah wajar dan sesuai, perbedaan signifikan dari significant differences in the Group’s actual experience or
hasil aktual atau perubahan signifikan dalam asumsi yang significant changes in the Group’s assumptions may materially
ditetapkan secara material dapat memengaruhi perkiraan affect its employee benefits liability and employee benefits
jumlah liabilitas imbalan kerja dan beban imbalan kerja expense. The carrying amount of the Group’s employee
karyawan. Jumlah tercatat liabilitas imbalan kerja karyawan benefits liability is disclosed in Note 27 to the consolidated
Grup diungkapkan pada Catatan 27 atas laporan keuangan financial statements.
konsolidasian.
Perpajakan Taxation
Grup selaku wajib pajak menghitung liabilitas perpajakannya The Group as a taxpayer calculate its tax obligation by self-
secara self assessment berdasarkan pada peraturan pajak assessment refers to current tax regulation. The calculation is
yang berlaku. Perhitungan tersebut dianggap benar selama considered correct to the extent these is no tax assessment
belum terdapat ketetapan dari Direktorat Jenderal Pajak atas letter from the Directorate General of Tax for the tax
jumlah pajak yang terutang atau ketika sampai dengan jangka reported amount or within five years (maximum elapse tax
waktu lima (5) tahun (masa daluwarsa pajak) tidak terdapat period) there is no tax assessment letter issued. The
ketetapan pajak yang diterbitkan. Perbedaan jumlah pajak difference in the income tax liabilities might arise from tax
penghasilan yang terutang dapat disebabkan oleh beberapa audit, new tax evidence and different interpretation on
hal seperti pemeriksaan pajak, penemuan bukti-bukti pajak certain tax regulation between management and the tax
baru dan perbedaan interpretasi antara manajemen dan officer. Any differences between actual result and the
pejabat kantor pajak terhadap peraturan pajak tertentu. carrying amount could affect the amount of estimated claim
Perbedaan hasil aktual dan jumlah tercatat tersebut dapat for tax refund, taxes payable, deferred tax assets and income
memengaruhi jumlah tagihan pajak, utang pajak, aset pajak tax expenses.
tangguhan dan beban pajak.
Page 37
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/26 Exhibit E/26
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN BANK 4. CASH ON HAND AND IN BANKS
30 September/ 31 Desember/
September December
2023 2022
Kas Cash on hand
Rupiah 485.661.244 675.595.158 Rupiah
Bank Bank
Rupiah Rupiah
PT Bank Negara Indonesia (Persero) Tbk 76.044.731.263 10.944.550.634 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Central Asia Tbk 3.049.610.844 2.660.341.760 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 975.575.891 1.767.638.474 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 2.666.217.664 1.064.855.411 PT Bank Mandiri (Persero) Tbk
PT Bank of India 1.527.223.532 866.534.596 PT Bank of India
State Bank of India 530.546.724 168.567.469 State Bank of India
PT Bank CIMB Niaga Tbk 20.661.869 93.179.458 PT Bank CIMB Niaga Tbk
PT Bank Mayapada Internasional Tbk 52.109.829 52.207.532 PT Bank Mayapada Internasional Tbk
PT Bank Permata Tbk 68.218.650 6.434.886 PT Bank Permata Tbk
PT MNC Bank TBK 1.737.929.286 - PT MNC Bank TBK
PT J Trust Bank 1.060.121 - PT J Trust Bank
Sub total 86.673.885.673 17.624.310.220 Sub total
Dolar Amerika Serikat United States Dollar
State Bank of India 3.939.731.420 65.458.893 State Bank of India
PT Bank Negara Indonesia (Persero) Tbk 58.888.410 59.966.729 PT Bank Negara Indonesia (Persero) Tbk
Sub-total 3.998.619.830 125.425.622 Sub-total
Time Deposit (IDR) Time Deposit (IDR)
PT Bank of India 30.000.000.000
- PT Bank of India
PT Bank Capital 15.000.000.000 - PT Bank Capital
PT J Trust Bank 20.000.000.000 - PT J Trust Bank
Sub-total 65.000.000.000 - Sub-total
Total 156.158.166.747 18.425.331.000 Total
Page 38
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/27 Exhibit E/27
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA 5. TRADE RECEIVABLES
30 September/ 31 Desember/
September December
2023 2022
Pihak ketiga Third parties
PT Digi Bintang Sinergi 108.057.800.000 110.657.800.000 PT Digi Bintang Sinergi
PT Cakrawala Andalas Televisi 78.273.528.943 50.301.606.320 PT Cakrawala Andalas Televisi
Suraya Filem Production & Dist.Sdn 32.758.570.563 - Suraya Filem Production & Dist. Sdn
PT Bersatu Universe Digital Indonesia 42.441.176.470 - PT Bersatu Universe Digital Indonesia
Amazon.com Services LLC 15.635.454.584 19.034.510.000 Amazon.com Services LLC
PT Digdaya Media Nusantara 6.529.411.764 - PT Digdaya Media Nusantara
PT MNC OTT Network 2,428.125.000 - PT MNC OTT Network
PT Vidio Dot Com 285.882.353 7.957.614.706 PT Vidio Dot Com
Nusantara Seni Karya Sdn Bhd 1.328.128.668 1.065.843.842 Nusantara Seni Karya Sdn Bhd
PT Duta Visual Nusantara Tivi Tujuh 1.044.076.140 3.034.464.707 PT Duta Visual Nusantara Tivi Tujuh
PT Link Net Tbk 1.055.952.955 931.764.706 PT Link Net Tbk
Netflix Global INC 721.959.000 - Netflix Global INC
PT MNC SKY Vision TBK 722.825.836 310.982.040 PT MNC SKY Vision TBK
PT Graha Layar Prima TBK 582.190.056 - PT Graha Layar Prima TBK
PT Multimedia Nusantara 538.319.502 524.989.613 PT Multimedia Nusantara
PT Cinemaxx Global Pasifik 352.744.714 - PT Cinemaxx Global Pasifik
Sergio Presley Suptan 199.999.999 - Sergio Presley Suptan
Gotix 104.199.000 - Gotix
PT Innovate Mas Indonesia 249.750.000 432.000.000 PT Innovate Mas Indonesia
Major Cineplex group PLC CO LTD 1.114.572.449 - Major Cineplex group PLC CO LTD
Lain dibawah Rp100.000.000 547.462.813 2.242.533.789 Others below Rp100,000,000
Sub Total 294.972.130.809 196.494.109.723 Sub Total
Pihak berelasi Related parties
M.V.P.C Entertainment Ltd 1.828.165.160 780.650.875 M.V.P.C Entertainment Ltd
Sub Total 1.828.165.160 780.650.875 Sub total
Total 296.800.295.969 197.274.760.598 Total
Rincian umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables are as follows:
30 September/ 31 Desember/
September December
2023 2022
0 – 30 hari 53.961.510.235 84.164.843.841 0 – 30 days
31 – 90 hari 5.078.237.167 2.035.361.723 31 – 90 days
91 – 180 hari 68.003.328.747 28.913.613.842 91 – 180 days
Lebih dari 180 hari 169.757.219.820 82.160.941.192 More than 180 days
Total 296.800.295.969 197.274.760.598 Total
Page 39
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/28 Exhibit E/28
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. TRADE RECEIVABLES (Continued)
Rincian piutang usaha berdasarkan mata uang adalah sebagai Details of trade receivables by currency are as follows:
berikut :
30 September/ 31 Desember/
September December
2023 2022
Rupiah 243.964.729.689 177.459.559.723 Rupiah
Dolar Amerika Serikat 52.385.566.280 19.815.160.875 United States Dollar
Jumlah 296.800.295.969 197.274.760.598 Total
Manajemen Grup berkeyakinan bahwa seluruh piutang usaha Management believes that all trade receivables are collectible
dapat tertagih, sehingga tidak perlu dilakukan penyisihan atas and no allowance for trade receivables is necessary.
piutang usaha tersebut.
Piutang usaha tidak dikenakan bunga dan penyelesaiannya Trade receivables are not subject to interest and settlement
akan dilakukan dengan tunai, dan umumnya dikenakan syarat will be made in cash, and generally subject to payment terms
pembayaran selama 1-30 hari atau sesuai dengan kontrak yang of 1-30 days or in accordance with the required contract.
sudah dipersyaratkan.
6. PIUTANG NON USAHA 6. NON TRADE RECEIVABLES
30 September/ 31 Desember/
September December
2023 2022
Pihak ketiga Third Parties
Karyawan - 175.191.241 Employee
Lainnya dibawah Rp50.000.000 - 103.149.934 Others below Rp50,000,000
Cadangan kerugian penurunan nilai - (146.926.324) Allowance for impairment losses
Sub total - 131.414.851 Sub total
Pihak berelasi Related parties
Major Platinum Cineplex (Lao) Co. Major Platinum Cineplex (Lao) Co.
Ltd 1.727.990.000 1.712.120.000 Ltd
PT Parkit Film 2.453.384.021 1.890.884.021 PT Parkit FIlm
Lainnya dibawah Rp50.000.000 12.118.685 12.118.685 Others below Rp50,000,000
Sub total 4.193.492.706 3.615.122.706 Sub total
Total 4.193.492.706 3.746.537.557 Total
Piutang non usaha merupakan piutang yang diberikan tanpa Non trade receivables consist of receivables obtained with no
bunga dan jaminan. interest bearing and collateral.
Page 40
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/29 Exhibit E/29
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERSEDIAAN 7. INVENTORIES
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023, and 31 December 2022 inventory for
persediaan untuk kebutuhan bioskop dan restoran bioskop yang the needs of cinemas and cinema restaurants managed by
dikelola oleh entitas anak sebesar Rp1.210.082.265 dan Rp subsidiaries amounting to Rp 1.210.082.265 and Rp 1.836.949.896
1.836.949.896
Management berkeyakinan bahwa tidak terdapat persediaan yang Management believes that there were no obsolete or damaged
usang atau rusak sehingga penyisihan persediaan usang atau rusak inventories and therefore there is allowance for obsolete or
tidak diperlukan. damaged inventories is necessary.
8. ASET FILM 8. FILM ASSETS
30 September/ 31 Desember/
September December
2023 2022
Sinetron 115.224.112.480 143.651.258.920 Sinetron
Film 149.581.274.428 82.281.619.439 Movie
VCD/DVD 280.619.820 280.619.820 VCD/DVD
Total 265.086.006.728 226.213.498.179 Total
Dikurangi bagian lancar 92.382.737.277 33.465.370.486 Less current asset
Bagian jangka Panjang 172.703.269.451 192.748.127.693 Long-term portions
Berdasarkan hasil penelaahan atas kondisi fisik dan nilai neto Based on the review of the physical condition and the net value
aset film di atas pada akhir periode pelaporan, manajemen of the above film assets at the end of the reporting period,
berpendapat bahwa nilai neto aset film dapat direalisasi management believes that the net value of film assets can be
sepenuhnya, sehingga tidak diperlukan penyisihan penurunan fully realized, therefore no allowance for impairment in value of
nilai aset film pada tanggal 30 September 2023 dan 31 Desember film assets is required on 30 September 2023 and 31 December
2022. 2022.
Amortisasi aset film untuk tahun yang berakhir pada tanggal- Amortization of film assets for the years ended 30 September
tanggal 30 September 2023 dan 2022 masing-masing sebesar Rp 2023 and 2022 amounting to Rp 67.451.881.534 and Rp
67.451.881.534 dan Rp 83.194.056.731, dibebankan ke beban 83.194.056.731, respectively, was charged to cost of goods sold
pokok penjualan (Catatan 34). (Note 34).
9. UANG MUKA 9. ADVANCES
30 September/ 31 Desember/
September December
2023 2022
Produksi film 6.900.134.752 5.537.083.764 Production film
Operational 2.352.723.036 1.042.749.966 Operational
Crew dan artis 1.578.977.023 982.102.894 Crew dan artist
Distribusi 1.552.600.000 - Distribution
Total 12.384.434.811 7.561.936.624 Total
Merupakan uang muka operasional atas produksi film dan Represents operational advances for film production and
operasional bioskop. cinema operations.
10. ASET LAIN-LAIN 10. OTHER ASSET
30 September/ 31 Desember/
September December
2023 2022
Jasa professional - 4.945.000.000 Profesional fee
Biaya pendaftaran - 291.600.000 Registration fee
Lainnya - 453.208.436 Other
Total - 5.689.808.436 Total
Page 41
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/30 Exhibit E/30
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Aset lain-lain merupakan biaya yang ditangguhkan terkait Other asset represent deferred expenses related to Company’s
transaksi penawaran perdana efek ekuitas perusahaan yang initial equity offering transactions during the offering period.
telah terjadi selama periode penawaran
Page 42
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/31 Exhibit E/31
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP 11. FIXED ASSETS
3 30 September/
September
2023
Saldo Awal / Penambahan / Pengurangan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Deduction Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Tanah 5.137.020.000 - - 5.137.020.000 Land
Bangunan 37.981.730.679 - - 37.981.730.679 Building
Peralatan kantor 24.508.312.767 221.375.517 - 24.729.688.284 Office equipment
Peralatan editing 30.713.799.958 - - 30.713.799.958 Editing equipment
Peralatan bioskop 109.632.979.548 4.599.837.924 - 114.232.817.472 Theater equipment
Peralatan resto 2.084.821.068 69.654.976 - 2.154.476.044 Resto equipment
Kendaraan 24.472.921.472 616.756.082 374.723.000 - 24.714.954.554 Vehicle
Aset dalam
penyelesaian 90.545.455 3.390.970.897 1.985.440.795 1.496.075.557 Construction in progress
Total 234.622.130.947 8.898.595.396 3 374.723.000 1.985.440.795 241.160.562.548 Total
Akumulasi penyusutan Accumulated
Depreciation
Bangunan 18.395.131.664 1.444.604.402 - - 19.839.736.066 Building
Peralatan kantor 19.831.886.795 520.130.005 - - 20.352.016.800 Office equipment
Peralatan editing 30.653.044.746 58.437.258 - - 30.711.482.004 Editing equipment
Peralatan bioskop 42.070.294.971 5.465.721.091 - - 47.536.016.062 Theater equipment
Peralatan resto 982.216.991 133.256.318 - - 1.115.473.309 Resto equipment
Kendaraan 15.444.251.815 1.824.450.508 374.723.000 - 16.893.979.323 Vehicle
Total 127.376.826.982 9.446.599.582 374.723.000 - 136.448.703.564 Total
Nilai buku 107.245.303.965 104.711.858.984 Book value
31 Desembet/
December
2022
Saldo Awal / Penambahan / Pengurangan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Deduction Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Tanah 5.137.020.000 - - - 5.137.020.000 Land
Bangunan 38.216.242.706 6.234.450 (240,746,477) - 37.981.730.679 Building
Peralatan kantor 25.994.976.454 606.539.930 (2.093.203.617) - 24.508.312.767 Office equipment
Peralatan editing 30.713.799.958 - - - 30.713.799.958 Editing equipment
Peralatan bioskop 107.925.565.397 1.592.449.402 - 114.964.749 109.632.979.548 Theater equipment
Peralatan resto 2.037.556.060 47.265.008 - - 2.084.821.068 Resto equipment
Kendaraan 17.851.921.472 6.634.000.000 (13.000.000) - 24.472.921.472 Vehicle
Aset dalam
penyelesaian 205.510.204 - - (114.964.749) 90.545.455 Construction in progress
Total 228.082.592.251 8.886.488.790 (2.346.950.094) - 234.622.130.947 Total
Akumulasi penyusutan Accumulated
Depreciation
Bangunan 16.666.587.106 1.976.312.801 (247.768.243) - 18.395.131.664 Building
Peralatan kantor 20.283.380.276 1.369.289.611 (1.820.783.092) - 19.831.886.795 Office equipment
Peralatan editing 30.607.795.740 45.249.006 - - 30.653.044.746 Editing equipment
Peralatan bioskop 35.066.885.223 7.003.080.358 329.390 - 42.070.294.971 Theater equipment
Peralatan resto 812.605.273 169.796.338 (184.620) - 982.216.991 Resto equipment
Kendaraan 12.351.722.235 3.105.529.580 (13.000.000) - 15.444.251.815 Vehicle
Total 115.788.975.853 13.669.257.694 (2.081.406.565) - 127.376.826.982 Total
Nilai buku 112.293.616.398 107.245.303.965 Book value
Beban penyusutan pada 30 September 2023 and 31 Desember Depreciation expense in 30 September 2022 and 31 December
2022 dialokasikan pada akun-akun sebagai berikut: 2022 was allocated as follows:
30 September/ 31 Desember/
September December
2023 2022
Beban pokok penjualan Cost of goods sold
(catatan 34) 5.599.093.034 7.218.125.703 (Note 34)
Beban umum dan administrasi General and administrative
(catatan 35) 3.847.506.548 6.451.131.992 expense (Note 35)
Page 43
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/32 Exhibit E/32
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Total 9.446.599.582 13.669.257.695 Total
11. ASET TETAP (Lanjutan) 11. FIXED ASSETS (Continued)
Asuransi/ Nama Asuransi/ Nilai Pertanggungan/
Insurance Insurance name The value of coverage
Kendaraan/ Vehicle PT Asuransi FPG Indonesia Rp11.168.900.000
Kendaraan/ Vehicle PT Zurich Asuransi Indonesia Tbk Rp210.000.000
Bangunan/ Building PT KSK Insurance Indonesia Rp11.750.000.000
Bangunan/ Building PT KSK Insurance Indonesia USD3.100.000
Peralatan/ Equipment PT Asuransi Candi Utama USD4.511.375
Peralatan/ Equipment PT Asuransi Candi Utama Rp16.671.565.135
Peralatan/ Equipment PT KSK Insurance Indonesia USD3.100.000
Peralatan/ Equipment PT KSK Insurance Indonesia Rp10.750.000.000
Menurut pendapat manajemen, nilai pertanggungan tersebut In management's opinion, the sum insured is adequate to
cukup untuk menutup kerugian yang mungkin timbul dari cover losses that may arise from these risks.
risiko-risiko tersebut.
Pada Tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023, and 31 December 2022, the gross
Jumlah tercatat bruto aset tetap yang telah disusutkan penuh carrying amount of fixed assets that have been fully
dan masih digunakan masing-masing sebesar depreciated and are still being used amounted to
Rp104.711.858.984 dan Rp107.245.303.965. Rp104.711.858.984 and Rp107.245.303.965.
Per tanggal 31 Desemebr 2022 terdapat pengurangan aset As of 31 December 2022, there was a reduction in fixed assets
tetap sebesar Rp2.346.950.094 yang disebabkan adanya of Rp2,346,950,094 due to the disposal of investments in
pelepasan investasi pada entitas anak (catatan 2c) subsidiaries (note 2c)
12. PROPERTI INVESTASI 12. INVESTMENT PROPERTIES
30 September/
September
2023
Laba (rugi) dari
penilaian /
Saldo Awal / Penambahan / Gain (loss) from Saldo Akhir /
Beginning Balance Additions Valuation Ending Balance
Tanah 160.980.000.000 - - 160.980.000.000 Land
Bangunan 149.210.902.640 - - 149.210.902.640 Building
Total 310.190.902.640 - - 310.190.902.640 Total
12. PROPERTI INVESTASI (Lanjutan) 12. INVESTMENT PROPERTIES (Continued)
31 Desember/
December
2022
Laba (rugi) dari
penilaian /
Saldo Awal / Penambahan / Gain (loss) from Saldo Akhir /
Beginning Balance Additions Valuation Ending Balance
Tanah 158.115.000.000 - 2.865.000.000 160.980.000.000 Land
Bangunan 141.294.089.660 - 7.916.812.980 149.210.902.640 Building
Total 299.409.089.660 - 10.781.812.980 310.190.902.640 Total
Page 44
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/33 Exhibit E/33
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Tanah di Cadas Ngampar senilai Rp13.040.625.000 digunakan Land in Cadas Ngampar valued at Rp13,040,625,000 which
sebagai jaminan terhadap utang bank PT Bank Negara was used as collateral for the bank loans of PT Bank Negara
Indonesia (Persero) Tbk. Selain itu ada Space Kantor & Indonesia (Persero) Tbk . In addition, there is an Office Space
Bangunan Mezzanine (SHMSRS No 855, 856, 857, 858 dan 765) & Mezzanine Building (SHMSRS No. 855, 856, 857, 858 and
senilai Rp 40.545.000.000 yang digunakan sebagai jaminan 765) worth Rp40.545.000.000 which is used as collateral for
terhadap utang bank PT Bank of India pada PT Bank of India bank debt on 30 Sepetmebr 2023 and 31
30 Sepetmebr 2023 dan 31 Desember 2022. Selanjutnya ada December 2022. Furthermore, there is land in Ruko Niaga
Tanah di Ruko Niaga Roxy (SHGB 1911,1912,1913,1914, Roxy (SHGB 1911,1912,1913,1914,1915,1916, 1917, 1918)
1915,1916, 1917, 1918) senilai Rp40.000.000.000 yang worth Rp40,000,000,000 which is used as collateral for the
digunakan sebagai jaminan terhadap utang Bank PT Bank CIMB debt of PT Bank CIMB NIAGA Tbk in 31 December 2022.
NIAGA Tbk pada 31 Desember 2022.
Grup menilai properti investasi berdasarkan nilai wajar yang The Group values its investment properties based on fair
dilakukan oleh penilai independen KJPP Latief Hanif dan Rekan value by an independent appraiser KJPP Latief Hanif dan
dengan penilai yang bertanggungjawab yaitu Al Hanif Daru Rekan with the valuator in charge is Al Hanif Dari Pusaka,
Pusaka, MAPPI (Cert). Penilai melakukan penilaian MAPPI (Cert). The appraiser carries out an appraisal based on
berdasarkan pendekatan harga pasar dengan cut off penilaian the market price approach with a valuation cut off for all
untuk seluruh aset dan dalam setiap periode tanggal 31 Agustus assets and in each period on 31 August 2022. The following
2022. Berikut adalah rincian atas properti investasi details the investment properties based on the Appraiser's
berdasarkan laporan Penilai tertanggal 15 November 2022 report dated 15 November 2022 to 14 December 2022:
sampai dengan 14 Desember 2022:
30 September/ 31 Desember/
September December
Laporan No/ Report No Aset/ Asset Lokasi/ Location 2023 2022
02656/2.0001- Apartement Graha Tower E-1 Lt.6 No. 10
01/P/05/0232/1/XII/2022 Cempaka Mas 1.216.924.000 1.216.924.000
02657/2.0001- Apartement Graha Tower E-1 Lt.11 No. 3
01/P/05/0232/1/XII/2022 Cempaka Mas 958.004.000 958.004.000
02658/2.0001- Apartement Graha Tower E-2 Lt.15 No. 2
01/P/05/0232/1/XII/2022 Cempaka Mas 1.005.216.000 1.005.216.000
02651/2.0001- Jalan Holly Raya Desa Cadas Ngampar, Kec. Sukaraja, Kab.
01/P/05/0232/1/XII/2022 LT 5000 Bogor Jawa Barat 19.955.000.000 19.955.000.000
02649/2.0001- Jalan Holly Raya Desa Cadas Ngampar, Kec. Sukaraja, Kab.
01/P/05/0232/1/XII/2022 LT 10.000 Bogor Jawa Barat 39.800.000.000 39.800.000.000
02650/2.0001- Jalan Holly Raya Desa Cadas Ngampar, Kec. Sukaraja, Kab.
01/P/05/0232/1/XII/2022 LT 10.000 Bogor Jawa Barat 39.800.000.000 39.800.000.000
02648/2.0001- Jalan Holly Raya Desa Cadas Ngampar, Kec. Sukaraja,
01/P/05/0232/1/XII/2022 LT 15.000 Kab. Bogor Jawa Barat 61.425.000.00 61.425.000.000
02668/2.0001- Apartemen Taman Tower 7, Lantai 29 No. E
01/P/05/0232/1/XII/2022 Rasuna 1.312.888.700 1.312.888.7000
02660/2.0001- Apartemen Taman Tower 16, Lantai 6 No. F
01/P/05/0232/1/XII/2022 Rasuna 1.594.425.250 1.594.425.250
02661/2.0001- Apartemen Taman Tower 16, Lantai 7 No. F
01/P/05/0232/1/XII/2022 Rasuna 1.594.425.250 1.594.425.250
02659/2.0001- Apartemen Taman Tower 15, Lantai 5 No. H
01/P/05/0232/1/XII/2022 Rasuna 1.611.676.700 1.611.676.700
02654/2.0001- Komplek Ruko Blok C-2 No. 27-34
01/P/05/0232/1/XII/2022 Niaga Roxy Mas 45.862.382.000 45.862.382.000
02663/2.0001- Apartemen Roxy Lantai 8 No. 3A
01/P/05/0232/1/XII/2022 Mas 1.754.330.430 1.754.330.430
02665/2.0001- Apartemen Roxy Lantai 9 No. 16
01/P/05/0232/1/XII/2022 Mas 1.386.347.200 1.386.347.200
02720/2.0001- Perkantoran Lantai 2 (mezz) No. 0201
01/P/05/0232/1/XII/2022 Multivision Tower 12.009.529.350 12.009.529.350
02722/2.0001- Perkantoran Lantai 22, No. 2201, 2202, 2203 & 2205
01/P/05/0232/1/XII/2022 Multivision Tower 32.272.358.040 32.272.358.040
02724/2.0001- Perkantoran Lantai 25, No. 2501, 2502, 2503 & 2505
01/P/05/0232/1/XII/2022 Multivision Tower 32.277.452.220 32.277.452.220
02652/2.0001- Komplek Blok BB No. 1
01/P/05/0232/1/XII/2022 Perkantoran
Buncit Mas 5.698.136.000 5.698.136.000
Page 45
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/34 Exhibit E/34
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
02653/2.0001- Komplek Blok BB No. 3A - Blok BB No.5
01/P/05/0232/1/XII/2022 Perkantoran
Buncit Mas 8.656.807.500 8.656.807.500
Total 310.190.902.640 310.190.902.640
Pendapatan sewa dari properti investasi didapat dari sewa Rental income of investment properties obtained from
gedung dan apartemen. Berikut adalah pendapatan sewa dari building and apartment rent. Below is rental income of
properti investasi untuk setiap periode laporan keuangan: investment properties for each financial reporting period:
30 September/ 31 Desember/
September December
2023 2022
Pendapatan sewa (catatan 38) 572.500.000 1.204.609.215 Rental income
13. INVESTASI 13. INVESTMENT
30 September/ 31 Desember/
September December
2023 2022
PT Ciputra Multivision PT Ciputra Multivision
Nusantara 190.981.042.684 192.956.660.060 Nusantara
Major Platinum Cineplex (Lao) Major Platinum Cineplex (Lao)
Co. Ltd 6.066.410.254 6.286.558.228 Co. Ltd
PT Montir Indonesia Jaya 2.660.000.000 2.660.000.000 PT Montir Indonesia Jaya
PT Kreatif Berkah Abadi 7.000.000.000 - PT Kreatif Berkah Abadi
PT Multi Platinum Screen - 125.000.000 PT Multi Platinum Screen
Total 206.707,452.938 202.028.218.288 Total
PT Multi Platinum Screen : Selama tahun buku 2022 tidak ada operasi di PT Multi Platinum Screen: during the financial year 2022
Perusahaan ini , jadi tidak dikonsolidasikan dengan perusahaan induk there was no operation in this company, so it was not
tetapi perusahaanmulai beroperasi pada tahun buku berjalan, jadi pada consolidated with parent company but the company started
periode berjalantelah dikonsolidasikan dengan perusahaan induk operation during the current financial year , so it has been
consolidated during the current period with parent company.
13. INVESTASI (Lanjutan) 13. INVESTMENT(Continued)
Berdasarkan Akta Notaris Buntario Tigris, SH, SE, MH tanggal 9 Based on the Deed of Notary Buntario Tigris, SH, SE, MH dated
Maret 2022 perusahaan menjual seluruh kepemilikan saham 9 March 2022 the company sold all of its shares in PT Ciputra
miliknya di PT Ciputra Multivision kepada PT Gemaindah Multivision to PT Gemaindah Intikarya and PT Sumber
Intikarya dan PT Sumber Harapan Indah sebesar 94.380.000 Harapan Indah in the amount of 94,380,000 shares.
lembar saham.
14. ASET TAK BERWUJUD 14. INTANGIBLE ASSET
30 September/
September
2023
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Hak atas tanah Land rights of Cadas
Cadas Ngampar Seri Ngampar Seri No. 560 and
No. 560 dan 643 544.531.250 - - 544.531.250 643
Akumulasi Accumulated
Amortisasi amortization
Hak atas tanah Amortization of land rights of
Cadas Ngampar seri Cadas Ngampar No. and rights
No. 560 dan 643 340.548.961 20.419.801 - 360.968.762 560 and 643
Nilai buku 203.982.289 183.562.488 Book value
Page 46
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/35 Exhibit E/35
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/
December
2022
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Hak atas tanah Land rights of Cadas
Cadas Ngampar Seri Ngampar Seri No. 560 and
No. 560 dan 643 544.531.250 - - 544.531.250 643
Akumulasi Accumulated
amortisasi amortization
Hak atas tanah Amortization of land rights
Cadas Ngampar seri of Cadas Ngampar No. and
No. 560 dan 643 313.322.398 27.226.563 - 340.548.961 rights 560 and 643
Nilai buku 231.208.852 203.982.289 Book value
Aset tak berwujud merupakan akun yang berisi transaksi hak Intangible assets represent land rights for Cadas Ngampar
atas tanah Cadas Ngampar Seri No 560 dan 643. Hak atas tanah Series No. 560 and 643. The land rights were acquired on 20
tersebut diperoleh masing-masing tanggal 20 Mei 2010 dan 27 May 2010 and 27 September 2011 respectively under the
September 2011 atas nama PT Tripar Multivision Plus. Hak atas name of PT Tripar Multivision Plus. Land rights in Cadas
tanah Cadas Ngampar Seri No. 560 dan 643 akan berakhir Ngampar Seri No. 560 and 643 will expire on 24 September
masing-masing pada 24 September 2024 dan 13 April 2028. 2024 and 13 April 2028, respectively.
15. DEPOSIT 15. DEPOSIT
30 September/ 31 Desember/
September December
2023 2022
Deposit sewa 283.632.000 283.632.000 Rent deposit
Deposit service charge 95.442.000 95.442.000 Service charge deposit
Deposit lain 26.127.625 29.727.625 Other deposit
Total 405.201.625 408.801.625 Total
Page 47
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/36 Exhibit E/36
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. ASET HAK GUNA 16. RIGHT OF USE ASSET
30 September/
September
2023
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Sewa bangunan 17.505.018.199 - (1.741.990.847)- 15.763.027.352 Building rental
Akumulasi Accumulated
amortisasi Amortization
Sewa bangunan 4.810.981.389 885.302.425 5.696.283.814 Building rental
Total 12.694.036.810 10.066.743.538 Total
31 Desember/
December
2022
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Sewa bangunan 17.505.018.199 - - 17.505.018.199 Building rental
Akumulasi Accumulated
amortisasi amortization
Sewa bangunan 2.793.666.941 2.017.314.448 - 4.810.981.389 Building rental
Total 14.711.351.258 12.694.036.810 Total
Aset hak guna merupakan sewa atas bangunan bioskop untuk Right of use asset assets represent the rental of the cinema
operasi anak perusahaan PT Platinum Sinema dengan rincian building for the operation of a subsidiary of PT Platinum
harga perolehan sebagai berikut: Sinema with details of the acquisition cost as follows:
Biaya perolehan/
acquisition cost
PT Kalingga Murda 12.349.543.036 PT Kalingga Murda
PT Citi Era Abadi 1.965.316.904 PT Citi Era Abadi
PT Mekar Armada Jaya 1.556.737.660 PT Mekar Armada Jaya
Mall Pakuwon Solo 1.247.389.991 Mall Pakuwon Solo
PT Modern Multi Guna 386.030.608 PT Modern Multi Guna
Total 17.505.018.199 Total
Berdasarkan penilaian manajemen Perusahaan dan Entitas Based on the assessment of the management of the Company
Anak, tidak ada kejadian-kejadian atau perubahan-perubahan and Subsidiaries, there were no events or changes in
keadaan yang mengindikasikan adanya penurunan nilai aset circumstances which would indicate an impairment in the
hak-guna pada tanggal 30 September 2023 dan 31 Desember value of right-of-use assets as of 30 September 2023 and
2022. 31 December 2022.
Page 48
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/37 Exhibit E/37
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG USAHA 17. TRADE PAYABLE
30 September/ 31 Desember/
September December
2023 2022
Pihak ketiga Third parties
Goldenduck Asia Pte. Ltd 1.033.242.007 2.698.767.046 Goldenduck Asia Pte. Ltd
PT Cakrawala Andalas Televisi 2.442.280.000 2.442.280.000 PT Cakrawala Andalas Televisi
PT Pakuwon Permai 2.011.151.213 - PT Pakuwon Permai
PT Indraco 960.004.866 - PT Indraco
PT Multi Bauana Kreasindo 737.656.695 - PT Multi Bauana Kreasindo
Goldenduck Asia PTE Ltd 710.205.818 - Goldenduck Asia PTE Ltd
PT Mitra Lesmana Production 609.809.836 607.800.436 PT Mitra Lesmana Production
Aditya Reski Ferdani 569.151.801 - Aditya Reski Ferdani
PT Uniq Contractor Indonesia 552.000.000 593.625.000 PT Uniq Contractor Indonesia
PT Cipta Mahakarya Internasional 500.000.000 - PT Cipta Mahakarya internasional
PT Visinema Pictures 429.394.793 444.363.612 PT Visinema Pictures
PT Soraya Intercine Films Dist. 422.930.926 - PT Soraya Intercine Films Dist.
PT Omega Distribution 417.080.315 1,235.743.242 PT Omega Distribution
PT Eugenetek Corporation 392.700.000 392.700.000 PT Eugenetek Corporation
Vista Entertainment Solutions Ltd 370.213.136 332.049.245 Vista Entertainment Solutions Ltd
Asia Ticketing PTE Ltd 369.096.747 369.096.747 Asia Ticketing PTE Ltd
PT Kwartet Vaganza Indonesia 359.640.001 - PT Kwartet Vaganza Indonesia
PT Multi Utama Media 339.519.948 - PT Multi Utama Media
PT Artjuna Jordan Kreasi 332.459.391 - PT Artjuna Jordan Kreasi
Lain dibawah Rp300.000.000 9.718.471.031 6.769.441.309 Others below Rp300,000,000
Total 23.277.008.524 15.885.866.637 Total
Page 49
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/38 Exhibit E/38
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Rincian utang usaha berdasarkan mata uang adalah sebagai Details of trade payable by currency are as follows:
berikut :
30 September/ 31 Desember/
September December
2023 2022
Rupiah 20.387.254.944 12.485.953.599 Rupiah
Dolar Amerika Serikat 2.889.753.580 3.399.913.038 United States Dollar
Jumlah 23.277.008.524 15.885.866.637 Total
18. UTANG BANK 18. BANK LOANS
a. Utang Bank Jangka Pendek a. Short-Term Bank Loan
30 September/ 31 Desember/
September December
2023 2022
PT Bank Of India Tbk 76.436.822.889 47.829.843.925 PT Bank Of India Tbk
PT Bank Negara Indonesia
PT Bank Negara Indonesia (Persero) Tbk 41.200.000.000 1 10.240.298.266 (Persero) Tbk
PT Bank Permata Tbk 10.000.000.000 10.000.000.000 PT Bank Permata Tbk
Total 127.636.822.889 68.070.142.191 Total
Page 50
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/39 Exhibit E/39
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
b. Utang Bank Jangka Panjang b. Long-Term Bank Loan
2023 2022
PT Bank CIMB Niaga Tbk - 36.576.730.009 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia (Persero) Tbk - 13.398.060.781 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Of India Tbk 5.907.995.643 7.227.113.412 PT Bank Of India Tbk
Total 5.907.995.643 57.201.904.202 Total
Dikurangi bagian jatuh tempo
dalam satu tahun 1.246.815.300 20.933.505.614 Less current maturities
Bagian jangka panjang 4.661.180.343 36.268.398.588 Long-term portions
Entitas induk Parent entity
PT Bank of India Tbk PT Bank of India Tbk
Nomor perjanjian/ Tanggal/ Fasilitas/ Jangka waktu/ Plafon kredit/ Bunga/
Aggrement number Date Facility Time period Credit plafond Interest
006/AO- 20/03/2023 Kredit investasi/ 25/10/2019 – 25/10/2027 Rp6.673.488.132 10.00% p.a
MDP/HH/III/2023 Investment credit
006/AO- 20/03/2023 Palfon PRK/ 24/03/2023 – 24/02/2024 Rp85.000.000.000 9.00% p.a.
MDP/HH/III/2023 credit limit
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank of India Tbk , Perusahaan tidak diperkenankan written approval from PT Bank of India Tbk, the Company is
untuk : not permitted to:
1. Mengizinkan wakil-wakil dari BANK dan atau orang yang 1. Allow representatives of the BANK and or persons
ditunjuk oleh BANK, sewaktu-waktu dan pda jam-jam appointed by the BANK, at any time and during working
kerja, memeriksa tempat usaha DEBITUR dan barang- hours, to inspect the DEBTOR's place of business and
barang jaminan yang telah diserahkan; collateral items that have been delivered;
2. Menutup asuransi terhadap segala macam bahaya untuk 2. Closing insurance against all kinds of hazards for
barang-barang jaminan dengan suatu Banker Clause untuk collateral items with a Banker Clause for the amount and
jumlah dan harga pertanggungan serta dengan cara yang price insured and in a manner determined and
ditentukan dan dianggap baik oleh BANK. Jika penutupan considered good by the BANK. If the insurance coverage
asuransi tersebut di atas belum dilaksanakan ole debitur, mentioned above has not been carried out by the debtor,
maka dengan perjanjian ini, debitur telah diberikan kuasa, then with this agreement, the debtor has been given the
khusus megasuransikan barang jaminan kepada BANK untuk power of attorney, specifically to insure the collateral
hal-hal tersebut dengan semua biaya menjadi tanggungan items to the BANK for these matters with all costs being
dan beban debitur sendiri; borne and the debtor's own burden;
3. Meminta persetujuan terlebih dahulu kepada BANK dalam 3. Request prior approval from the BANK in terms of:
hal :
a. Debitur menerima suatu pinjaman uang atau fasilitas a. The debtor receives a money loan or credit/leasing
kredit/leasing beruupa apapun dari pihak lain facility in any form from another party
b. Debitur mengikatkan diri sebagai penjamin (borg) b. The debtor binds himself as a guarantor (borg) for
untuk pinjaman uang pihak lain other parties' money loans
c. Debitur menjual/memindahan/ menjaminkan barang c. The debtor sells/transfers/guarantees collateral
jaminan milik debitur dengan cara bagaimana pun belonging to the debtor in any way t o other parties
kepada pihak lain
d. Debitur menyewakan/meminjampakaikan baik d. The debtor leases/lends either part or all of the
sebagian maupun seluruhnya barang-barang jaminan collateral items
e. Apabila ada aperubahan atau penambahan pemegang e. If there is a change or addition of new shareholders
saham baru atau perubahan/penambahan dalam or a change/addition in the composition of the Board
susunan DIreksi/Komisaris atau perubahan anggaran of Directors/Commissioners or a change in the
besar Debitur. Debtor's big budget.
Page 51
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/40 Exhibit E/40
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank of India Tbk (Lanjutan) PT Bank of India Tbk (Continued)
4. Menanggung dan membayar semua biaya-biaya yang timbui 4. Bear and pay all costs incurred due to the imposition of
karena adanya pembebanan provisi, bunga, bunga fees, interest, additional interest, credit administration
tambahan, biaya-biaya administrasi kredit yang akan fees that will be determined by the BANK, insurance
ditetapkan oleh BANK, premi asuransi, akte premiums, notarial certificates/Land Deed Making
Notaris/Pejabat Pembuat Akta Tanah, Akta Pemberian hak Officials, Deed of Granting Mortgage rights and their
tanggungan berikut pengurusannya, biaya penagihan management, fees for billing attorney commissions and
komisi pengacara dan biaya-biaya lainnya other costs related to borrowing money based on this
yangberhubungan dnegan pinjaman uang berdasarkan agreement/amendments/other agreements and
perjanjian ini/perubahan/perjanjian lainnnya dan barang- collateral items both inside and outside the court.
barang jaminannya baik di dalam maupun diluar
pengadilan. 5. Subject to all provisions and regulations and customs
5. Tunduk kepada semua ketentuan-ketentuan dan that apply to the BANK, both now and in the future there
peraturan-perafuran serta kebiasaan-kebiasaan yang will be.
berlaku pada BANK baik sekarang maupun kelak di
kemudian hari akan ada. 6. For a DEBTOR in the form of a legal entity having total
6. Bagi DEBITUR berbentuk badan hukum yang memiliki assets or assets of at least Rp50,000,000,000 (fifty
jumlah aktiva atau kekayaan paling sedikit billion rupiah), submit the audit results of the company's
Rp50.000.000.000 (Lima puluh milyar rupiah), financial statements from the Public Accountant no later
menyerahkan hasil audit laporan keuangan perseroan dari than June after the reporting year.
Akuntan Publik selambat - lambatnya bulan Juni setelah
tahun pelaporan.
Berdasarkan perjanjian utang dengan PT Bank of India Tbk Based on the debt agreement with PT Bank of India Tbk
Nomor 45/4/BoII.JSH/X/2019, Perusahaan menjaminkan aset Number 45/4/BoII.JSH/X/2019, Company guarantees assets in
berupa: the form of:
a. Sebidang tanah seluas 44M2 berikut bangunan beserta a. A plot of land with an area of 44M2 including the
segala turutan yang berada di atasnya dan semua barang building and all the attachments that are on it and all
yang melekat pada bangunan tersebut yang menurut the items attached to the building which according to
sifat, peruntukan dan undang0undang dianggap sebagai the nature, designation and law are considered
barang tidak bergerak, yang terletak di Jalan Melati Blok immovable property, located at Jalan Melati Blok BB No.
BB No.3A Surat Ukur Tanggal 16/1/2015 No. 00184/Duren 3A Measurement Letter dated 16/1 /2015 No.
Tiga, Kecamatan Pancoran - Jakarta Selatan , Sesuai 00184/Duren Tiga, Pancoran District - South Jakarta, in
dengan Sertifikat Hak Guna Bangunan No 01681/Duren accordance with the Building Use Right Certificate No.
Tiga atas nama Perusahaan berkedudukan di Jakarta 01681/Duren Tiga on behalf of Company domiciled in
Selatan berdasarkan Akta Jual Beli tangal 25/10/2019. South Jakarta based on the Sales and Purchase Deed
dated 25/10/2019.
b. Sebidang tanah seluas 36M2 berikut bangunan bangunan b. A plot of land with an area of 36M2 including the
beserta segala turutan yang berada di atasnya dan semua building and all the attachments on it and all the items
barang yang melekat pada bangunan tersebut yang attached to the building which according to the nature,
menurut sifat, peruntukan dan undang0undang dianggap designation and law are considered immovable property,
sebagai barang tidak bergerak, yang terletak di Jalan located at Jalan Melati Blok BB No 5 RT 02 RW 01,
Melati Blok BB No 5 RT 02 RW 01, Kelurahan Duren Tiga, Kelurahan Duren Tiga, Pancoran sub-district -- South
kecamatan Pancoran -- Jakarta Selatan, sesuai dengan Jakarta, in accordance with the Measurement Letter
Surat Ukur tanggal 16/1/2015 No00188/Duren Tiga/2015, dated 16/1/2015 No00188/Duren Tiga/2015, as stated in
sebagaimana yang diurakan pada Sertifikat Hak Guna the Building Use Rights Certificate No.1682/Duren Tiga,
Bangunan No.1682/Duren Tiga, atas nama Perusahaan on behalf of Company domiciled at South Jakarta based
berkedudukan di Jakarta Selatan berdasarkan Akta Jual on the Deed of Sale and Purchase dated 25/10/2019.
Beli tangal 25/10/2019.
Page 52
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/41 Exhibit E/41
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
89. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank of India Tbk (Lanjutan) PT Bank of India Tbk (Continued)
Berdasarkan perjanjian utang dengan PT Bank of India Tbk Based on the debt agreement with PT Bank of India Tbk
Nomor 45/4/BoII.JSH/X/2019, Perusahaan menjaminkan aset Number 45/4/BoII.JSH/X/2019, Company guarantees assets
berupa: in the form of:
a. Sebidang tanah seluas 35M2 berikut bangunan bangunan a. A plot of land with an area of 35M2 including the
beserta segala turutan yang berada di atasnya dan semua building and all the attachments on it and all the items
barang yang melekat pada bangunan tersebut yang attached to the building which according to the nature,
menurut sifat, peruntukan dan undang-undang dianggap designation and law are considered immovable property,
sebagai barang tidak bergerak, yang terletak di Jalan located at Jalan Melati Blok BB No 3A RT 02 RW 01,
Melati Blok BB No 3A RT 02 RW 01, Kelurahan Duren Tiga, Kelurahan Duren Tiga, Pancoran sub-district, South
kecamatan Pancoran, Jakarta Selatan, sesuai dengan Jakarta, in accordance with the Measurement Letter
Surat Ukur tanggal 16/1/2015 No. 00187/Duren dated 16/1/2015 No. 00187/Duren Tiga/2015, as stated
Tiga/2015, sebagaimana yang diurakan pada Sertifikat in the Building Use Rights Certificate No.1683/Duren
Hak Guna Bangunan No.1683/Duren Tiga, atas nama Tiga, on behalf of Company domiciled at South Jakarta
Perusahaan berkedudukan di Jakarta Selatan based on the Deed of Sale and Purchase dated
berdasarkan Akta Jual Beli tangal 25/10/2019. 25/10/2019.
b. Sebidang tanah seluas 43M2 berikut bangunan bangunan b. A plot of land with an area of 43M2 including the
beserta segala turutan yang berada di atasnya dan semua building and all the attachments on it and all the items
barang yang melekat pada bangunan tersebut yang attached to the building which according to the nature,
menurut sifat, peruntukan dan undang-undang dianggap designation and law are considered immovable property,
sebagai barang tidak bergerak, yang terletak di Jalan located at Jalan Melati Blok BB No 3A RT 02 RW 01,
Melati Blok BB No 3A RT 02 RW 01, Kelurahan Duren Tiga, Kelurahan Duren Tiga, Pancoran sub-district, South
kecamatan Pancoran, Jakarta Selatan, sesuai dengan Jakarta, in accordance with the Measurement Letter
Surat Ukur tanggal 16/1/2015 No. 00183/Duren dated 16/1/2015 No. 00183/Duren Tiga/2015, as stated
Tiga/2015, sebagaimana yang diurakan pada Sertifikat in the Building Use Rights Certificate No.1687/Duren
Hak Guna Bangunan No.1687/Duren Tiga, atas nama Tiga, on behalf of Company domiciled at South Jakarta
Perusahaan berkedudukan di Jakarta Selatan based on the Deed of Sale and Purchase dated
berdasarkan Akta Jual Beli tangal 25/10/2019. 25/10/2019.
Perusahaan telah mematuhi semua pembatasan keuangan dan The company has complied with all financial and non-
non keuangan berdasarkan perjanjian. financial restrictions based on the agreement.
Page 53
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/42 Exhibit E/42
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Nomor perjanjian/ Tanggal/ Fasilitas/ Jangka waktu/ Plafon kredit/ Bunga/
Aggrement number Date Facility Time period Credit plafond Interest
CMB1/11/3190/R 25/09/2023 Kredit Modal 30/09/2023 – 29/12/2023 Rp14.000.000.000 9,50% p.a
Kerja/ Working
capital credit
CMB1/11/3190/R 25/09/2023 Kredit Modal 30/09/2023 – 29/12/2023 Rp56.000.000.000 9,50% p.a
Kerja/ Working
capital credit
Berdasarkan perjanjian PT Bank Negara Indonesia (Persero) Based on PT Bank Negara Indonesia (Persero) Tbk agreement
Tbk No.169/JDM/PK-KMK/2018 dan No.168/JDM/PK- No.169/JDM/PK-KMK/2018 and No.168/JDM/PK-KMK/2018,
KMK/2018, PT Tripar Multivision Plus menjaminkan aset PT Tripar Multivision Plus guarantees assets in the form of:
berupa:
1. Sebidang tanah di kelurahan Cadas ngampar, Kecamatan 1. A plot of land in the Cadas Nmpar sub-district, Sukaraja
Sukaraja, Kabupaten Bogor, Provinsi Jawa Barat. Luas District, Bogor Regency, West Java Province. Land area
tanah sebesar 15.000 M2 dengan SHGB nomor 560. of 15,000 M2 with SHGB number 560.
2. Sebidang tanah di kelurahan Cadas ngampar, Kecamatan 2. A plot of land in the Cadas Nmpar sub-district, Sukaraja
Sukaraja, Sentul City, Kabupaten Bogor, Provinsi Jawa District, Sentul City, Bogor Regency, West Java
Barat. Luas tanah sebesar 5.000 M2 dengan SHGB nomor Province. The land area is 5,000 M2 with SHGB number
558. 558.
3. Piutang usaha sebesar Rp115.600.000.000 3. Trade receivables amounting to Rp115,600,000,000
4. Jaminan personal atas nama Ram Jethmal Punjabi 4. Personal guarantee on behalf of Ram Jethmal Punjabi
berdasarkan Borgtoch Notaris nomor 20 tanggal 30 Juni based on Borgtoch Notary number 20 dated 30 June
2016. 2016.
5. Jaminan perusahaan atas nama PT Tripar Multi Image 5. Corporate guarantee on behalf of PT Tripar Multi Image
berdasarkan akta notaris nomor 19 tanggal 30 Juni 2016. based on notarial deed number 19 dated 30 June 2016.
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank of India Tbk, Perusahaan tidak diperkenankan written approval from PT Bank of India Tbk, the Company is
untuk : not permitted to:
1. Mengubah bentuk atau status hukum perusahaan, 1. Changing the form or legal status of the company,
mengubah anggaran dasar (kecuali) meningkatkan modal changing the articles of association (except increasing
perusahaan) memindah-tangankan atau saham the company's capital) transferring receipts or company
perusahaan baik antar pemegang saham maupun kepada shares either between shareholders or to other parties
pihak lain yang perusahaan baik antar pemegang saham who are companies either among shareholders or to
maupun kepada pihak lain yang. other parties who are.
2. Mengubah susunan pengurus perusahaan (Direktur dan 2. Changing the composition of the company's management
Komisaris) dan pemilikan saham perusahaan. (Directors and Commissioners) and the ownership of
company shares.
3. Menggunakan dana perusahaan untuk tujuan di luar usaha 3. Using company funds for purposes other than businesses
yang dibiayai dengan fasilitas kredit dari BNl. financed with a credit facility from BNl.
4. Mengizinkan pihak lain menggunakan perusahaan untuk 4. Permit other parties to use the company for other
kegiatan usaha pihak lain. parties' business activities.
5. Menjual dan/atau menyewakan harta kekayaan 5. Selling and/or renting company assets or collateral
perusahaan atau barang agunan kepada pihak lain. items to other parties.
6. Melunasi seluruh atau sebagian hutang perusahaan 6. Pay off all or part of the company's debt to shareholders
kepada pemegang saham dan/atau perusahaan afiliasi and/or affiliated companies that have not been or have
yang belum atau telah didudukkan sebagai pinjaman been positioned as subordinated loans to BNI credit
subordinasi fasilitas kredit BNI (Sub Ordinated Loan). facilities (Sub Ordinated Loans).
7. Menerima fasilitas kredit baru baik dari bank lain maupun 7. Receive new credit facilities either from other banks or
lembaga keuangan lainnya (termasuk menerbitkan other financial institutions (including issuing bonds),
obligasi), kecuali Jika pinjaman tersebut diterima dalam unless the loan is received in the context of a trade
rangka transaksi dagang yang berkaitan langsung dengan transaction that is directly related to the business.
usahanya.
8. Memberikan pinjaman kepada siapa pun juga, termasuk 8. Provide loans to anyone, including shareholders, unless
kepada para pemegang saham, kecuali jika pinjaman the loan is received in the context of a trade transaction
tersebut diterima dalam rangka transaksi dagang yang directly related to its business.
berkaitan langsung dengan usahanya.
Page 54
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/43 Exhibit E/43
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank Negara Indonesia (Persero) Tbk (Lanjutan) PT Bank Negara Indonesia (Persero) Tbk (Continued)
9. Mengikatkan diri sebagai Penjamin (borg) dan ` 9. Bind yourself as a Guarantor (borg) and guarantee assets
menjaminkan harta kekayaan dalam bentuk dan maksud in any form and for any purpose, which have been
apapun, yang telah dijaminkan oleh Saudara ke BNl guaranteed by you to BNl, to parties.
kepada pihak terkait.
10. Melakukan merger, akuisisi atau investasi/penyertaan 10. Conducting mergers, acquisitions or
pada perusahaan lain. investments/investments in other companies.
11. Melakukan likuidasi atau pembubaran atau tindakan- 11. Carry out liquidation or dissolution or bankruptcy
tindakan kepailitan. actions.
12. Melakukan merger, akuisisi atau investasi/penyertaan 12. Conducting mergers, acquisitions or
pada perusahaan lain. investments/investments in other companies.
13. Melakukan investasi yang melebihi proceed perusahaan 13. Making investments that exceed the company's proceeds
(EAT + Depresiasi), penyertaan modal atau pengambil- (EAT + Depreciation), equity participation or acquisition
alihan saham pada perusahaan lain. of shares in other companies.
14. Menggadaikan atau dengan cara lain 14. Pledge or in any other way insure the company's shares
mempertanggungkan saham perusahaan kepada pihak to any party.
manapun.
15. Mengubah bidang usaha. 15. Changing the line of business.
16. Melakukan interfinancing dengan anggota group usaha. 16. Conduct interfinancing with business group members.
17. Menerbitkan/menjual saham kecuali di konversi menjadi 17. Issuing/selling shares unless converted into capital,
modal, yang dibuat secara notaris. which is made notarized.
18. Membuka usaha baru yang tidak terkait dengan usaha 18. Opening a new business that is not related to an existing
yang telah ada. business.
19. Membuat perjanjian dan transaksi tidak wajar. 19. Making agreements and transactions that are not fair.
20. Saudara tidak diperkenankan menunggak kewajiban bank 20. You are not allowed to be in arrears with bank
serta kewajiban lainnya. obligations and other obligations.
21. Fasilitas kredit yang belum ditarik (undrawn balance) 21. Credit facilities that have not been withdrawn (undrawn
atau penggunaannya kurang optimal dapat dibatalkan balance) or used less optimally can be canceled at any
sewaktu-waktu tanpa syarat oleh BNI (unconditionally time without conditions by BNI (unconditionally canceled
cancelled at any time), demikian pula apabila kualitas at any time), as well as if the credit quality decreases to
kredit menurun menjadi kurang lancar, diragukan atau substandard, doubtful or bad and or if this will result in
macet dan atau apabila hal tersebut akan berakibat a violation of applicable laws and regulations including
pelanggaran terhadap ketentuan / peraturan perundang- the provisions concerning the Legal Lending Limit (LLL).
undangan yang berlaku termasuk pada ketentuan tentang
Batas Maksimum Pemberian Kredit (BMPK).
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank Negara Indonesia (Persero) Tbk, Perusahaan wajib written approval from PT Bank Negara Indonesia (Persero)
mempertahankan kinerja keuangan dengan indikator sebagai Tbk, the company is required to maintain financial
berikut: performance with the following indicators:
1. Current Ratio minimal 1.00 kali. 1. Current Ratio is at least 1,00 times.
2. Debt Equitv Ratio maksi 2.7 kali. 2. Maximum debt equity ratio of 2,7 times.
3. Debt Service Coveraqe minimal 100%. 3. Debt Servlce Coveraqe minimum 100%.
Perusahaan telah mematuhi semua pembatasan keuangan dan The company has complied with all financial and non-
non keuangan berdasarkan perjanjian. financial restrictions based on the agreement.
Page 55
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/44 Exhibit E/44
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank Permata Tbk PT Bank Permata Tbk
Nomor perjanjian/ Tanggal/ Fasilitas/ Jangka waktu/ Plafon kredit/ Bunga/
Aggrement number Date Facility Time period Credit plafond Interest
PS/22/98801/AMD/SME 22/12/2022 Fasilitas 23/12/2022 – 23/12/2023 Rp10.000.000.000 10% p.a
Pembiayaan
Musyarakah
Mutanaqishah-Non
Aset (MMQ Non
Aset)
Berdasarkan perjanjian utang bank PT Permata Tbk, Based on the PT Permata Tbk bank loan agreement,
PS/21/66706/N/SME tanggal 22 Desember 2022 PT Tripar PS/21/66706/N/SME dated 22 December 2022 PT Tripar
Multivision Plus menjaminkan aset berupa tanah dan Multivision Plus guarantees assets in the form of land and
bangunan: buildings:
No Sertifikat/ Lokasi/ Nama pemilik/
Certificate No Location Name of the owner
418/X/E/Sumur Batu Kel. Sumur batu, Kec.Kemayoran, Kotamadya Jakarta PT Tripar Multivision Plus
Pusat, Provisi DKI Jakarta
460 /XI/E/Sumur Batu Kel. Sumur batu, Kec.Kemayoran, Kotamadya Jakarta PT Tripar Multivision Plus
Pusat, Provisi DKI Jakarta
530/XIII/A/Sumur Batu Kel. Sumur batu, Kec.Kemayoran, Kotamadya Jakarta Ny Raakhee Ram Punjabi
Pusat, Provisi DKI Jakarta
533/XIII/A/Sumur Batu Kel. Sumur batu, Kec.Kemayoran, Kotamadya Jakarta PT Tripar Multivision Plus
Pusat, Provisi DKI Jakarta
534/XIII/A/Sumur Batu Kel. Sumur batu, Kec.Kemayoran, Kotamadya Jakarta Ram Jethmal Punjabi
Pusat, Provisi DKI Jakarta
646/IX/I/Cideng Kel. Cideng, Kec. Gambir, Kotamadya Jakarta Pusat, PT Tripar Multivision Plus
Provisi DKI Jakarta
662/IX/I/Cideng Kel. Cideng, Kec. Gambir, Kotamadya Jakarta Pusat, PT Tripar Multivision Plus
Provisi DKI Jakarta
667/X/I/Cideng Kel. Cideng, Kec. Gambir, Kotamadya Jakarta Pusat, PT Tripar Multivision Plus
Provisi DKI Jakarta
668/X/I/Cideng Kel. Cideng, Kec. Gambir, Kotamadya Jakarta Pusat, PT Tripar Multivision Plus
Provisi DKI Jakarta
674/X/I/Cideng Kel. Cideng, Kec. Gambir, Kotamadya Jakarta Pusat, Ram Jethmal Punjabi
Provisi DKI Jakarta
679/X/I/Cideng Kel. Cideng, Kec. Gambir, Kotamadya Jakarta Pusat, PT Tripar Multivision Plus
Provisi DKI Jakarta
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank Rakyat Indonesia (Persero) Tbk, Perusahaan tidak written approval from PT Bank Rakyat Indonesia (Persero)
diperkenankan untuk: Tbk, the Company is not permitted to:
1. Nasabah wajib melakukan melakukan aktivitas transaksi 1. The customer is required to carry out business
bisnisnya minimal 6% dari total transaksi bisnis di transaction activities of at least 6% of the total business
rekening Bank Permata, Jika tidak maka akan dikenakan transactions in the Permata Bank account. If not, an
provisi tambahan 0,1% dari tahun sebelumnya. additional 0.1% provision will be imposed from the
previous year.
Perusahaan telah mematuhi semua pembatasan keuangan dan The company has complied with all financial and non-
non keuangan berdasarkan perjanjian financial restrictions based on the agreement
Page 56
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/45 Exhibit E/45
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK (Lanjutan) 18. BANK LOANS (Continued)
Entitas anak Subsidiary entity
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Nomor perjanjian/ Tanggal/ Fasilitas/ Jangka waktu/ Plafon kredit/ Bunga/
Aggrement number Date Facility Time period Credit plafond Interest
745/OL/CS/COMMBA/VII/ 05 Juli/05 Pinjaman 05/07/2022 – 21/03/2025 Rp38.407.275.685 9,00% p.a
2022 July 2022 investasi
Berdasarkan perjanjian utang dengan PT CIMB NIAGA Tbk Based on the debt agreement with PT CIMB NIAGA Tbk
745/OL/CS/COMMBA/VII/2022 dengan PT Platinum Sinema 745/OL/CS/COMMBA/VII/2022 with PT Platinum Sinema
menjaminkan aset berupa : guaranteeing assets in the form of:
1. Bangunan yang bertempat di Ruko Niaga Roxy atas nama 1. The building which is located at Ruko Niaga Roxy on
PT Tripar Multivision Plus dengan nomor SHGB 1.911, behalf of PT Tripar Multivision Plus with SHGB numbers
1.912, 1.913, 1.914, 1.915, 1.916, 1.917 dan 1.918 1.911, 1.912, 1.913, 1.914, 1.915, 1.916, 1.917 and 1.918
dengan nilai bangunan sebesar Rp40.000.000.000 with a building value of Rp40,000,000,000.
2. Bangunan yang bertempat di Grand Sentul atas nama 2. Building located in Grand Sentul on behalf of PT Multi
PT Multi Inter Media dengan nomor SHGB 559 dengan nilai Inter Media with number SHGB 559 with a building value
bangunan sebesar Rp59.750.000.000 of Rp59,750,000,000.
3. Peralatan dan perlengkapan restoran, kantor dan bioskop 3. Restaurant, office and cinema equipment and supplies
milik PT Platinum Sinema dengan nilai sebesar owned by PT Platinum Sinema with a value of
Rp90.533.000.000 Rp90,533,000,000
4. Jaminan personal Ram Jethmal Punjabi 4. Personal guarantee of Ram Jethmal Punjabi
5. Jaminan perusahaan PT Tripar Multivision Plus 5. PT Tripar Multivision Plus company guarantee
Syarat Lain Fasilitas Credit: Other Terms of Credit Facility:
1. Menyerahkan appraisal report dari independen appraisal 1. Submit an appraisal report from an independent
rekanan CIMBN setiap 2 tahun sekali atas tanah yang appraisal partner of CIMBN every 2 years for the land
diagunkan paling lambat 1 Agustus 2022. that is collateralized no later than 1 August 2022.
Perjanjian keuangan: Financial covenants:
1. Mempertahankan ratio keuangan: 1. Maintaining financial ratios:
a. Debt Service Coverage Ratio Tidak kurang dari 1,1x a. Debt Service Coverage Ratio Not less than 1.1x
b. Gearing maksimal 1,5x selama masa pinjaman b. Maximum gearing of 1.5x during the loan period
2. APDOH maksimal 180 hari (2022), 90 hari (2022) dan 75 2. APDOH for a maximum of 180 days (2022), 90 days (2022)
Hari (2023-2025) and 75 days (2023-2025)
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank CIMB Niaga Tbk, Perusahaan tidak diperkenankan written approval from PT Bank CIMB Niaga Tbk, the Company
untuk: is not permitted to:
1. Mengadakan perubahan atas maksud tujuan dan kegiatan 1. Make changes to the objectives and activities of the
susah debitur debtor
2. Mengubah susunan pengurus perusahaan debitur 2. Change the composition of the management of the
debtor company
3. Mengubah Komposisi pemegang saham debitur, kecuali 3. Changing the composition of debtor shareholders,
PT Tripar Multivision Plus (MVP) tetap menjadi pemegang unless PT Tripar Multivision Plus (MVP) remains the
saham pengendali (controller shareholder) dan selama controlling shareholder (controller shareholder) and as
perubahan komposisi pemegang saham tidak mengubah long as the change in shareholder composition does not
UBO saat ini (i.e.Ram jethmal Punjabi & Keluarga) change the current UBO (i.e. Ram Jethmal Punjabi &
4. Mengumumkan pembagian deviden/saham bonus kepada Family)
pemegang saham debitur 4. Announce distribution of dividends/bonus shares to
5. Melakukan perubahan terhadap struktur permodalan debtor shareholders
perusahaaan antara lain peleburan, penggabungan dan 5. Make changes to the company's capital structure,
pengembalian including consolidation, merger and return
Perusahaan telah melunasi seluruh utang bank di PT Bank The company has paid off all bank loans of PT Bank CIMB
CIMB Niaga Tbk per 10 Mei 2023. Niaga Tbk as on 10 May 2023.
Page 57
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/46 Exhibit E/46
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN 19. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
30 September/ 31 Desember/
September December
2023 2022
PPh Pasal 28A PPh article 28A
PPh 28A – 2020 1.473.525.616 1.473.525.616
PPh 28A – 2021 7.725.498.745 7.725.498.745
SKPLB Tahun 2012 - 520.640.043 SKPLB year 2012
Pph Pasal 23 6.424.752.012 - PPh article 23
PPh Pasal 24 354.715.889 159.790.028 PPh article 24
Total 15.978.492.262 9.879.454.432 Total
b. Utang Pajak b. Tax Payables
30 September/ 31 Desember/
September December
2023 2022
Perusahaan Company
PPh pasal 29 14.882.826.599 395.722.336 Income tax article 29
PPh pasal 25 - 7.630.560 Income tax article 25
PPh pasal 21 487.158.180 357.487.666 Income tax article 21
PPh pasal 23 74.807.034 187.139.063 Income tax articlel 23
PPh pasal 4(2) 58.928.885 3.883.717 Income tax article 4(2)
PPN keluaran 5.144.329.846 6.480.432.464 Vat out
Entitas anak Subsidiary
Pajak restoran, tontonan Restaurant, entertainment,
dan daerah 140.847.096 535.358.206 regional tax
PPh pasal 21 24.537.805 127.373.083 Income tax article 21
PPh pasal 23 117.428.856 35.442.375 Income tax article 23
PPh pasal 4(2) 120.142.001 183.055.569 Income tax articlel 4(2)
PPN keluaran 573.895.270 98.121.132 Vat out
Total 21.624.901.572 8.411.646.171 Total
c. Beban Pajak Penghasilan – Neto c. Income Tax Expense – Net
Rincian beban pajak penghasilan untuk tahun yang Detail of income tax expenses for the period ended
berakhir pada periode 30 September 2023 dan tanggal 31 30 September 2023 and year ended 31 December 2022,
Desember 2022, adalah sebagai berikut: are as follow:
30 September/ 31 Desember/
September December
2023 2022
Perusahaan Company
Beban Pajak Penghasilan Kini ( 16.825.680.141 )( 20.521.170.776 ) Current Income Tax Expense
Manfaat Pajak Tangguhan 359.635.599 1.064.059.563 Deferred Tax Benefit
Sub total ( 16.466.044.542 )( 19.457.111.213 ) Sub total
Entitas Anak Subsidiary
Manfaat Pajak Tangguhan 430.680.630 ( 111.270.801 ) Deferred Tax Benefit
Sub total 430.680.630 ( 111.270.801 ) Sub total
Total ( 16.035.363.912 )( 19.568.382.014 ) Total
Rekonsiliasi antara laba sebelum pajak penghasilan Reconciliation between income before income tax as shown in
menurut laporan laba rugi dan penghasilan the consolidated statements of profit or loss and other
komprehensif lain konsolidasian dan taksiran laba kena comprehensive income estimated taxable income for the period
pajak untuk tahun yang berakhir pada periode 30 ended 30 September 2023 and year ended 31 December 2022 of
Page 58
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/47 Exhibit E/47
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
September 2023 dan tanggal -tanggal 31 Desember 2022 are as follows:
adalah sebagai berikut:
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
c. Beban Pajak Penghasilan – Neto (Lanjutan) c. Income Tax Expense – Net (Continued)
30 September/ 31 Desember/
September December
2023 2022
Laba (rugi) sebelum beban pajak
penghasilan menurut laporan Income (loss) before income tax per
laba rugi dan penghasilan consolidated statement of profit or loss
komprehensif lain konsolidasian 67.244.855.753 106.880.870.563 and other comprehensive income
(Laba) rugi entitas anak sebelum
beban (manfaat) pajak (Profit) loss of subsidiaries before
penghasilan 7.111.373.422 7.761.296.137 income tax expense (benefit)
Pengakuan (laba) rugi entitas Recognition of (profit) loss of
Asosiasi 2.195.783.849 ( 14.080.470.406) Associates
Laba (rugi) sebelum pajak (Income) loss before income tax of
penghasilan Perusahaan 76.552.013.024 100.561.696.294 the Company
Beda temporer Temporary difference
Penyusutan aset tetap 839.175.425 1.517.564.180 Depreciation of fixed asset
Imbalan kerja karyawa 795.531.843 772.939.801 Employee benefit
Rugi piutang tak tertagih - - Bad debt expense
Beda permanen Permanent difference
Beban kantor 31.210.066 356.182.685 Office expense
Pendapatan lain ( 572.500.000 )( 817.500.000 ) Other income
Hiburan - 145.283.463 Entertainment
Pendapatan bunga ( 1.653.207.886 )( 132.452.110 ) Interest income
Pendapatan dari nilai wajar Gain from fair value assesment of
property investasi - ( 9.151.812.980 ) investment properties
Pendapatan pelepasan investasi
Beban pajak 165.320.789 26.147.649 Tax expenses
Laba (rugi) kena pajak Company taxable profit (loss) for the
perusahaan Tahun Berjalan 76.157.543.260 93.278.048.982 year
Kompensasi kerugian fiskal masa Compensation for previous tax
pajak sebelumnya - - period fiscal losses
Laba (rugi) kena pajak
perusahaan Tahun Berjalan - Company taxable profit (loss) for
neto 76.157.543.260 93.278.048.982 the year - net
Beban pajak penghasilan – kini: Current income tax expense:
perusahan 16.754.659.517 21.305.435.668 The Company
Dikurangi pajak penghasilan Less prepayment of income tax:
dibayar di muka: The Company
PPh pasal 23 1.515.128.264 20.521.170.776 Income tax article 23
PPh pasal 25 356.704.654 91.000.728 Income tax article 25
Sub Total 1.871.832.918 20.125.448.440 Sub Total
Taksiran utang (pajak
penghasilan) 14.882.826.599 395.722.336 Estimated debt (income tax)
Perhitungan pajak penghasilan badan untuk tahun yang The calculation of corporate income tax for the year ended 31
berakhir pada tanggal 31 Desemebr 2022 di atas menjadi December 2022 above is the basis for filling out the annual
dasar dalam pengisian SPT tahunan PPh Badan yang Corporate Income Tax Return submitted to the tax authorities.
Page 59
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/48 Exhibit E/48
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
disampaikan kepada otoritas perpajakan.
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
d. Aset Pajak Tangguhan (Lanjutan) d. Deferred Tax Assets (Continued)
Rincian aset pajak tangguhan seperti yang disajikan The details of deferred tax assets as presented in the
dalam laporan posisi keuangan konsolidasian adalah consolidated statements of financial position are as follows:
sebagai berikut:
(Dibebankan)/ (Dibebankan)/
dikreditkan ke dikreditkan ke
laba atau rugi penghasilan
tahun komprehensif
berjalan/ lain/ (Charged)/
(Charged)/ credited to
31 Desember/ credited to other 30 September/
December Profit or loss comprehensive Penyesuaian/ September
2022 for the period income Adjustment 2023
Imbalan pascakerja 1.088.109.346 245.196.756 - - 1.333.306.102 Employee benefit
Ammortization right of
Amortisasi aset hak guna 511.938.243 194.766.535 - - 706.704.778 use assets
Rugi fiskal 15.829.357.382 504.092.817 - - 16.333.450.199 Fiscal loss
Penyusutan aset tetap ( 16.062.909.633)( 153.739.878) - - ( 16.216.649.511) Depreciation expenses
Total 1.366.495.338 790.316.230 - - 2.156.811.568 Total
(Dibebankan)/ (Dibebankan)/
dikreditkan ke dikreditkan ke
laba atau rugi penghasilan
tahun komprehensif
berjalan/ lain/ (Charged)/
(Charged)/ credited to
31 Desember/ credited to other 31 Desember/
December Profit or loss comprehensive Penyesuaian/ December
2021 for the year income Adjustment 2022
Imbalan pascakerja 1.379.628.647 216.517.409 ( 508.036.710) - 1.088.109.346 Employee benefit
Amortisasi aset hak guna Ammortization right of
1.043.475.607 ( 531.537.364) - - 511.938.243 use assets
Rugi fiskal 13.963.224.971 1.866.132.411 - - 15.829.357.382 Fiscal loss
Penyusutan aset tetap (15.464.585.939) ( 598.323.694) - - ( 16.062.909.633) Depreciation expenses
Total 921.743.286 952.788.763 ( 508.036.710) - 1.366.495.338 Total
Page 60
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/49 Exhibit E/49
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
e. Lain-lain e. Others
Pada tanggal 7 Oktober 2022, Pemerintah telah On 7 October 2022, the Government has ratified the Law
mengesahkan Undang-undang Harmonisasi Peraturan on Harmonization of Tax Regulations (UU HPP) which was
Perpajakan (UU HPP) yang kemudian pada 29 Oktober later promulgated on 29 October 2022 into Law No. 7 of
2022 telah diundangkan menjadi Undang-undang No. 7 2022. UU HPP stipulates, among other things, amending
Tahun 2022. UU HPP ini menetapkan antara lain the provisions on income tax, value added tax and luxury
mengubah ketentuan mengenai pajak penghasilan, pajak goods, regulations regarding the taxpayer's voluntary
pertambahan nilai dan barang mewah, pengaturan disclosure program, regulations regarding carbon taxes,
mengenai program pengungkapan sukarela wajib pajak, and changes to excise.
peraturan mengenai pajak karbon, dan perubahan
tentang cukai.
Perubahan tarif pajak atas penghasilan berdasarkan Changes in tax rates on income based on Law no. 7 years
Undang-undang No. 7 tahun 2022 diantaranya: 2022 include:
1. Penghasilan orang pribadi diatas Rp5 miliar 1. Personal income above Rp5 billion is subjected to a
dikenakan tarif pajak sebesar 35% tax rate of 35%
2. Tarif PPh badan menjadi 22% 2. Corporate income tax changes to 22%
3. Tarif PPN menjadi 11% 3. VAT rate changes to 11%
Pada tanggal 31 Maret 2020, Pemerintah menerbitkan On 31 March 2020, the Government issued Government
Peraturan Pemerintah Pengganti Undang-undang Regulation in Lieu of Law of the Republic of Indonesia
Republik Indonesia No. 01 Tahun 2020 yang menetapkan, No. 01 of 2020 which stipulates, among others, a
antara lain penurunan tarif pajak penghasilan wajib reduction in the income tax rate for domestic corporate
pajak badan dalam negeri dan bentuk usaha tetap dari taxpayers and permanent establishments from the
semula 25% menjadi 22% untuk tahun pajak 2020 dan original 25% to 22% for the 2020 and 2022 fiscal years and
2022 dan 20% mulai dari tahun pajak 2022 dan 20% starting from the 2022 tax year onwards, as well as
seterusnya, serta pengurangan lebih lanjut tarif pajak further reductions in rates 3% tax for domestic taxpayers
sebesar 3% untuk wajib pajak dalam negeri yang who meet certain requirements.
memenuhi persyaratan tertentu.
Page 61
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/50 Exhibit E/50
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. BEBAN AKRUAL 20. ACCRUED EXPENSES
30 September/ 31 Desember/
September December
2023 2022
Jasa Profesional 57.195.000 6.430.358.755 Profesional fee
Sewa 1.884.977.342 2.539.652.392 Rent
Produksi film 951.551.890 2.094.239.662 Production film
Operasional 265.000.765 920.200.430 Operational
Listrik, Air dan Telephone 75.000.000 499.058.766 Electricity, water and Telephone
Asuransi 101.669.933 124.696.485 Insurance
Iklan - 104.410.301 Advertised
BPJS 86.703.004 45.276.308 BPJS
Lainnya 88.849.604 142.166.866 Other
Total 3.510.947.538 12.900.009.965 Total
21. PENDAPATAN DITERIMA DIMUKA 21. UNEARNED REVENUE
30 September/ 31 Desember/
September December
2023 2022
Bioskop - 253.026.147 Cinema
Web Series 3.750.000.000 - Web Series
Total 3.750.000.000 253.026.147 Total
22. UTANG LAINNYA 22. OTHER PAYABLE
30 September/ 31 Desember/
September December
2023 2022
PT LVP Global Investama 1.856.541.306 2.600.000.000 PT LVP Global Investama
PT Mitra Benoa Prima 375.000.000 375.000.000 PT Mitra Benoa Prima
PT Goldenduck Blessindo - 216.239.370 PT Goldenduck Blessindo
Lainnya di bawah Rp100.000.000 303.367.014 594.795.687 Others below Rp100,000,000
Total 2.534.908.320 3.786.035.057 Total
Page 62
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/51 Exhibit E/51
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. UTANG LAINNYA (Lanjutan) 22. OTHER PAYABLE (Continued)
Utang lainnya kepada PT LVP Global Investama pada tahun Other payable to PT LVP Global Investama in 2022 is a debt
2022 merupakan utang atas joint investment untuk for a joint investment to produce two films by PT Tripar
memproduksi dua film yang akan di produksi oleh PT Tripar Multivision Plus, the sale the investor will get a profit sharing
Multivision Plus, dan nantinya setelah adanya penjualan of 20% of gross income.
investor akan mendapatkan bagi hasil sebesar 20% dari
pendapatan kotor.
23. UTANG PEMBIAYAAN KONSUMEN 23. CONSUMER FINANCING LIABILITIES
30 September/ 31 Desember/
September December
2023 2022
PT Maybank Finance 419.904.000 1.223.457.000 PT Maybank Finance
PT Toyota Astra Financial Services 423.712.860 - PT Toyota Astra Financial Services
PT Mandiri Tunas Finance - 176.812.500 PT Mandiri Tunas Finance
Total 843.616.860 1.400.269.500 Total
Dikurangi bagian jatuh tempo
dalam satu tahun 565.176.980 1.082.973.500 Less current maturities
Bagian jangka panjang 278.439.880 317.296.000 Long-term portions
Page 63
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/52 Exhibit E/52
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. UTANG PEMBIAYAAN KONSUMEN (Lanjutan) 23. CONSUMER FINANCING LIABILITIES (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Maybank Finance PT Maybank Finance
Entitas induk mendapatkan fasilitas pembiayaan dengan The parent obtained financing facilities with the following
syarat dan ketentuan sebagai berikut: terms and conditions:
Perjanjian no 50201210695 Agreement no
Fasilitas Rp1.725.000.000 Financing facility
Angsuran Rp52.488.000 installment
Tanggal efektif 26 Juli/July 2022 Effective date
Tanggal berakhir angsuran 26 September/September 2024 Installment end date
Bunga 0,% flat p.a Interest
Pembayaran periode 2022 Rp314.928.000 Payment period in 2022
Pembayaran periode 2022 Rp472.392.000 Payment period in 2022
Perjanjian no 50501173107 Agreement no
Amandemen perjanjian no 16419/MIF-RESTRU/VI/2020 Amendment agreement no
Fasilitas Rp960.750.000 Financing facility
Angsuran Rp29.490.000 installment
Angsuran Setelah amandemen Rp32.047.000 After amendment installment
Tanggal efektif 26 Oktober/October 2017 Effective date
Tanggal efektif setelah amandemen 26 Mei/May 2022 After amendment effective date
Tanggal berakhir angsuran 26 Mei/May 2022 Installment end date
Bunga 0,% flat p.a Interest
Pembayaran periode 2019 Rp353.880.000 Payment period in 2019
Pembayaran periode 2020 Rp125.544.000 Payment period in 2020
Pembayaran periode 2022 Rp160.235.000 Payment period in 202
Pembayaran periode 2022 - Payment period in 2022
Perjanjian no 51801200930 Agreement no
Fasilitas Rp320.280.000 Financing facility
Angsuran Rp14.408.000 Installment
Tanggal efektif 05 Oktober/October 2020 Effective date
Tanggal berakhir angsuran 05 September/September 2022 Installment end date
Bunga 3,95% flat p.a Interest
Pembayaran periode 2020 Rp43.224.000 Payment period in 2020
Pembayaran periode 2022 Rp172.896.000 Payment period in 2022
Pembayaran periode 2022 Rp115.264.000 Payment period in 2022
Perjanjian no 50101220397 Agreement no
Fasilitas Rp1.324.644.000 Financing facility
Angsuran Rp110.387.000 installment
Tanggal efektif 01 Mei/May 2022 Effective date
Tanggal berakhir angsuran 01 April/April 2023 Installment end date
Bunga 0% flat p.a Interest
Pembayaran periode 2022 Rp551.935.000 Payment period in 2022
Page 64
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/53 Exhibit E/53
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. UTANG PEMBIAYAAN KONSUMEN (Lanjutan) 23. CONSUMER FINANCING LIABILITIES (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
Perjanjian no 9171801119 Agreement no
Amandemen perjanjian no 9172001104 Amendment agreement no
Fasilitas Rp1.123.759.300 Financing facility
Angsuran Rp34.496.500 installment
Angsuran Setelah amandemen Rp34.496.500 After amendment installment
Tanggal efektif 25 Agustus/August 2018 Effective date
Tanggal efektif setelah amandemen 25 Juli/July 2022 After amendment effective date
Tanggal berakhir angsuran 25 Juli/July 2022 Installment end date
Bunga 3,50,% flat p.a Interest
Pembayaran periode 2019 Rp413.958.000 Payment period in 2019
Pembayaran periode 2020 Rp172.482.500 Payment period in 2020
Pembayaran periode 2022 Rp413.958.000 Payment period in 2022
Pembayaran periode 2022 Rp68.993.000 Payment period in 2022
Perjanjian no 5692100283 Agreement no
Fasilitas Rp2.121.750.000 Financing facility
Angsuran Rp176.812.500 installment
Tanggal efektif 03 Januari/January 2022 Effective date
Tanggal berakhir angsuran 03 Januari/January 2023 Installment end date
Bunga 0,% flat p.a Interest
Pembayaran periode 2022 Rp1.237.687.500 Payment period in 2022
Atas seluruh perjanjian utang pembiayaan konsumen tidak For all consumer financing debt agreements there is no
ada jaminan yang di berikan oleh perusahaan. guarantee given by the company.
PT Toyota Astra Financial Services PT Toyota Astra Financial Services
Perjanjian no 2316173858 Agreement no
Amandemen perjanjian no Amendment agreement no
Fasilitas Rp471.240.000 Financing facility
Angsuran Rp13.090.000 installment
Angsuran Setelah amandemen Rp13.090.000 After amendment installment
Tanggal efektif Effective date
Tanggal efektif setelah amandemen After amendment effective date
Tanggal berakhir angsuran Installment end date
Bunga 3,72,% flat p.a Interest
Pembayaran periode 2023 Payment period in 2023
Pembayaran periode 2024 Payment period in 2024
Pembayaran periode 2025 Payment period in 2025
Pembayaran periode 2026 Payment period in 2026
Page 65
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/54 Exhibit E/54
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. UTANG KEPADA PIHAK BERELASI 24. DUE TO RELATED PARTIES
30 September/ 31 Desember/
September December
2023 2022
PT Tripar Multi Image - 451.025.929 PT Tripar Multi Image
PT Web Stream Indonesia - 200.000.000 PT Web Stream Indonesia
Soundspace Internasional Ltd 140.077.715 140.077.115 Soundspace International Ltd
Total 140.077.715 791.103.044 Total
25. LIABILITAS IMBALAN PASCAKERJA 25. POST-EMPLOYMENT BENEFIT LIABILITIES
Perusahaan dan Entitas Anak mencatat liabilitas imbalan The Company and Subsidiaries record employee benefits
kerja sesuai Peraturan Pemerintah No. 35/2022, Undang- liability in accordance with Government Regulation No.
undang No. 11/2020 tentang Cipta Kerja dan Undang-undang 35/2022, Law no. 11/2020 concerning Job Creation and
Ketenagakerjaan No. 13/2003 yang dihitung oleh aktuaris Labor Law No. 13/2003 calculated by independent actuary
independen KKA I Gde Eka Sarmaja, FSAI dan Rekan pada KKA I Gde Eka Sarmaja, FSAI and Partners on 31 December
tanggal 30 Desemebr 2022 dan 30 September 2023 dengan 2022 and 30 September 2023 using the "Projected Unit
menggunakan metode “Projected Unit Credit”. Berdasarkan Credit" method. Based on actuary reports dated 6 February
laporan aktuaris tanggal 6 Februari 2023 Perusahaan dan 2023 the Company and Subsidiaries implemented
Entitas Anak menerapkan Peraturan Pemerintah No. 35 tahun Government Regulation No. 35 of 2022 concerning Job
2022 tentang Cipta Kerja. Creation.
Pada tanggal 31 Desember 2022, liabilitas imbalan As of 31 December 2022, the post-employment benefit
pascakerja berdasarkan laporan aktuaris independent. obligation is based on the report of an independent. This
Liabilitas tersebut dihitung menggunakan metode “Projected liability is calculated using the “Projected Unit Credit”
Unit Credit”, dengan asumsi-asumsi utama sebagai berikut: method, with key assumptions as follows:
Perusahaan/Company
2022
Usia pensiun normal 58 Normal retirement age
0% for the first
2 years and 5%
Tingkat kenaikan gaji after Salary increase rate
Tingkat diskonto 7,25% Discounted rate
Tingkat moralitas (Tabel Mortality rate
Mortalitas Indonesia – (Indonesian Mortality
TMI) TMI 2019 Tabel – TMI)
Page 66
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/55 Exhibit E/55
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 25. POST-EMPLOYMENT BENEFIT LIABILITIES (Continued)
Entitas Anak/Subsidiaries
2022
Usia pensiun normal 57 Normal retirement age
0% for the first
2 years and 5%
Tingkat kenaikan gaji after Salary increase rate
Tingkat diskonto 7,00% Discounted rate
Tingkat moralitas (Tabel Mortality rate
Mortalitas Indonesia – (Indonesian Mortality
TMI) TMI 2019 Tabel – TMI)
Liabilitas imbalan pascakerja Perusahaan dan Entitas Anak Estimated post employee benefit liabilities of the Company
adalah sebagai berikut: and its Subsidiaries are as follows:
30 September/ 31 Desemebr/
September December
2023 2022
Nilai kini liabilitas imbalan pasca Present value of post employment benefit
Kerja 6.015.482.283 4.945.951.573 liabilities
Jumlah yang diakui dalam laporan laba rugi dan penghasilan Amount recognized in consolidated statement of profit or
komprehensif lain konsolidasian dari program imbalan pasti loss and other comprehensive income in respect of the
adalah sebagai berikut: defined benefit plan are as follows:
30 September/ 31 Desember/
September December
2023 2022
Balance at the beginning of
Saldo awal tahun 4.945.951.573 6.271.039.304 the year
Biaya imbalan kerja selama Employee benefits expenses
tahun berjalan 1.069.530.710 1.572.405.336 during the year
Pendapatan komprehensif lain - ( 2.309.257.774 ) Other comprehensive income
Payment of employee
Pembayaran imbalan kerja - ( 588.235.293 ) Benefits
Saldo akhir 6.015.482.283 4.945.951.573 Ending balance
Beban imbalan kerja untuk periode dan tahun yang berakhir Employee benefits expenses for the period and years ended
30 September 2023 and 31 Desember 2022 dengan rincian 30 September 2023 and 31 December 2022with details as
sebagai berikut: follows:
30 September/ 31 Desember/
September December
2023 2022
Beban jasa kini 847.426.617 1.189.167.011 Current service cost
Beban bunga 222.104.093 383.238.325 Interest expense
Biaya imbalan pasti yang diakui Defined benefit costs
pada laba rugi 1.069.530.710 1.572.405.336 recognized in profit or loss
Page 67
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/56 Exhibit E/56
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 25. POST-EMPLOYMENT BENEFIT LIABILITIES (Continued)
Sensitivitas keseluruhan liabilitas pensiun terhadap The sensitivity of the overall pension liability to changes
perubahan tertimbang asumsi dasar adalah sebagai berikut: in the weighted principal assumptions is as follows:
31 Desember/
December
2022
Tingkat diskonto kurang dari Discount rate less than
100 basis poin 299.826.783 100 basis points
Tingkat diskonto lebih dari Discount rate more than
100 basis poin ( 264.638.117 ) 100 basis points
Tingkat kenaikan gaji kurang Salary increase
dari 100 basis poin ( 288.710.274 ) less 100 basis point
Tingkat kenaikan gaji kurang Salary increase More
dari 100 basis poin 322.617.599 100 basis point
Perusahaan dan Entitas Anak tidak memiliki program The Company and its Subsidiaries do not have a formal
pensiun formal dan oleh karena itu tidak memiliki aset retirement plan and therefore has no plan assets to match
program untuk ditandingkan dengan liabilitas di bawah against the liabilities under the retirement obligation.
kewajiban pensiun.
Perusahaan dan Entitas Anak tidak memiliki program The Company and its Subsidiaries does not have a formal
pensiun formal, klaim manfaat atas kewajiban pensiun retirement plan, benefit claims under the retirement
dibayarkan langsung oleh Perusahaan dan Entitas Anak pada obligations are paid directly by the Company and its
saat jatuh tempo. Subsidiaries when they become due.
Pada akhir tahun 2020, Presiden Republik Indonesia In late 2020, the President of the Republic of Indonesia
memberlakukan Undang-Undang Nomor 11 Tahun 2020 enacted Undang-Undang Nomor 11 Tahun 2020
(“Omnibus Law”) tentang “Cipta Kerja”, dimana peraturan (the“Omnibus Law”) regarding “Job Creation”, which the
pelaksanaan terkait dengan perhitungan imbalan kerja implementing regulations related to the calculation of the
minimum diatur dalam Peraturan Pemerintah Nomor 35 minimum benefit are stipulated in Peraturan Pemerintah
Tahun 2022 yang diterbitkan pada Februari 2022. Nomor 35 Tahun 2022 issued in February 2022.
Manajemen telah mereviu asumsi yang digunakan dan The management has reviewed the assumptions used and
berkeyakinan bahwa asumsi tersebut sudah memadai. believes that these assumptions are adequate.
Manajemen berkeyakinan bahwa liabilitas imbalan Management believes that the post-employment benefits
pascakerja tersebut telah memadai untuk menutupi liability is sufficient to cover the Company’s post-
liabilitas imbalan pascakerja Perusahaan sesuai dengan employment benefits liability in accordance with the
yang disyaratkan oleh Undang-undang Cipta Kerja requirements of Job Creation Law No. 11/2020 and
No. 11/2020 dan Peraturan Pemerintah No. 35/2022. Government Regulation No. 35/2022.
26. LIABILITAS SEWA 26. LEASE LIABILITY
30 September/ 31 Desemebr/
September December
2023 2022
Didiskontokan menggunakan suku Discounted using the indicative
bunga pinjaman inkremental incremental borrowing rate
indikatif pada awal periode 17.964.723.579 17.964.723.579 as at beginning period
Penambahan bunga 1.064.881.448 1.593.777.121 Accretion of interest
Pembayaran ( 1.492.563.670 )( 682.647.521 ) Payment
Perubahaan kontrak sewa (2.305.384.993) ( 563.394.146 ) Rent contract amandement
Sub total 15.231.656.364 18.312.459.033 Sub total
Dikurangi bagian jatuh tempo
dalam satu tahun 2.074.396.860 1.026.662.634 Less current maturities
Bagian jangka panjang 13.157.259.504 17.285.796.399 Long-term portions
Page 68
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/57 Exhibit E/57
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. KOMPONEN EKUITAS LAINNYA 27. OTHER EQUITY COMPONENT
30 September/ 31 Desember/
September December
2023 2022
Saldo awal 4.504.783.868 824.870.118 Opening balance
Penilain ulang atas imbalan pasca Re-measurement on employee
kerja - 1.801.201.500 benefit
Bagian atas komponen
ekuitas lainnya
sehubungan dengan Other component equty due to
pelepasan entitas anak - 1.878.712.250 divestment of subsidiaries
Saldo akhir 4.504.783.868 4.504.783.868 Ending balance
28. MODAL SAHAM 28. SHARE CAPITAL
Susunan pemegang saham Perusahaan pada tanggal 30 The composition of the Company shareholders as of 30
September 2023 dan 31 Desemebr 2022 adalah sebagai September 2023 and 31 December 2022 are as follows:
berikut:
30 September/
September
2023
Total Saham Ditempatkan Persentase Jumlah Modal
dan Disetor Penuh/ Kepemilikan/ Disetor/
Number of Shares Issued Percentage of Total Paid-up
Pemegang Saham and Fully Paid Ownership Capital Shareholders
Mr. Ram Jethmal
Mr. Ram Jethmal Punjabi 5.215.000.000 84,19% 312.900.000.000 Punjabi
PT Tripar Multi Image 50.000.000 0,81% 3.000.000.000 PT Tripar Multi Image
Public 929.200.000 15,00% 55.752.000.000 Public
Total 6.194.200.000 100% 371.652.000.000 Total
31 Desemebr/
December
2022
Total Saham Ditempatkan Persentase Jumlah Modal
dan Disetor Penuh/ Kepemilikan/ Disetor/
Number of Shares Issued Percentage of Total Paid-up
Pemegang Saham and Fully Paid Ownership Capital Shareholders
Mr. Ram Jethmal
Mr. Ram Jethmal Punjabi 312.900.000 99.05% 312.900.000.000 Punjabi
PT Tripar Multi Image 3.000.000 0,95% 3.000.000.000 PT Tripar Multi Image
Total 315.900.000 100% 315.900.000.000 Total
Page 69
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/58 Exhibit E/58
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. MODAL SAHAM (Lanjutan) 28. SHARE CAPITAL (Continued)
Berdasarkan Akta Notaris No. 97 tanggal 22 Desember 2022, Based on Notarial Deed No. 97 dated 22 December 2022,
dihadapan Notaris Sugih Haryati S.H Mkn, di Jakarta. before Notary Sugih Haryati S.H Mkn, in Jakarta. The
Perusahaan melalui Rapat Umum Pemegang Saham (RUPS), company through the General Meeting of Shareholders
tentang Perusahaan akan melakukan penawaran umum (GMS), regarding the Company will conduct an initial public
perdana atas saham-saham dalam perseroan kepada offering of shares in the company to the public (public
masyarakat (penawaran umum) dan mencatatkan saham- offering) and register the Company's shares on the
saham Perseroan tersebut pada PT Bursa Efek Indonesia Indonesian Stock Exchange (IDX) and agree to register
(BEI) serta menyetujui untuk mendaftarkan saham-saham shares The Company's shares are in Collective Custody
Perseroan dalam Penitipan Kolektif yang dilaksanakan which is carried out in accordance with the laws and
sesuai dengan peraturan perundang-undangan yang berlaku regulations in force in the Indonesian capital market
di bidang pasar modal Indonesia. sector.
Sesuai dengan akta terbaru bahwa Perseroan bermaksud Based on new notarial That the Company intends to reduce
untuk menurunkan nilai nominal saham (stock split) the nominal value of shares (stock split) to Rp60,- (sixty
menjadi Rp60,- (enam puluh rupiah) dalam rangka rupiah) in the context of a public offering said, That the
Penawaran umum tersebut, Bahwa Perseroan bermaksud Company intends to re-appoint and confirm the
untuk mengangkat kembali dan menegaskan susunan Direksi composition of the Board of Directors and the Board of
dan Dewan Komisaris Perseroan, termasuk mengangkat dan Commissioners of the Company, including appointing and
menetapkan Komisaris Independen Perseroan, peningkatan assigning the Company's Independent Commissioner,
modal dasar Perseroan dari sebesar Rp500.000.000.000 increasing the Company's authorized capital from
(lima ratus miliar rupiah) menjadi sebesar Rp500,000,000,000 (five hundred billion rupiah) to
Rp1.200.000.000.000 (satu triliun dua ratus miliar rupiah), Rp1,200,000,000,000 (one trillion two hundred billion
terbagi atas 20.000.000.000 (dua puluh miliar) lembar rupiah), divided into 20,000,000,000 (twenty milliar)
saham, masing-masing saham bernilai nominal Rp60,00 shares, each share has a nominal value of Rp60.00 (sixty
(enam puluh rupiah) . rupiah) .
Pengelolaan Modal Capital Management
Tujuan utama pengelolaan modal Grup adalah untuk The main objective of the Group's capital management is
memastikan pemeliharaan rasio modal yang sehat antara to ensure the maintenance of a sound capital ratio between
jumlah liabilitas dan ekuitas guna mendukung usaha dan the amount of liabilities and equity to support the business
memaksimalkan imbalan bagi pemegang saham. Grup and maximize shareholder rewards. The Group manages
mengelola dan melakukan penyesuaian terhadap struktur and adjusts the capital structure based on changes in
permodalan berdasarkan perubahan kondisi ekonomi dan economic conditions and business needs. In order to
kebutuhan bisnis. Dalam rangka memelihara dan mengelola maintain and manage the capital structure, the Group may
struktur permodalan, Grup dapat menyesuaikan besaran adjust the amount of dividends for shareholders, issue new
dividen bagi pemegang saham, menerbitkan saham baru, shares, conduct a public offering, repurchase the
melakukan penawaran umum, membeli kembali saham yang outstanding shares, seek financing through loans or sell
beredar, mengusahakan pendanaan melalui pinjaman assets to reduce the loan. The management policy is to
ataupun menjual aset untuk mengurangi pinjaman. maintain a consistently healthy capital structure over the
Kebijakan manajemen adalah mempertahankan secara long term in order to secure access to various funding
konsisten struktur permodalan yang sehat dalam jangka alternatives at a reasonable cost of fund.
panjang guna mengamankan akses terhadap berbagai
alternatif pendanaan pada biaya (cost of fund) yang wajar.
Sebagaimana praktek yang berlaku umum, Grup As in common practice, the Group evaluates the capital
mengevaluasi struktur permodalan melalui rasio utang structure through the ratio of debt to equity (gearing ratio)
terhadap modal (gearing ratio) yang dihitung melalui calculated through the division of net debt with capital.
pembagian antara utang neto dengan modal. Utang neto Net debt is the amount of liabilities as presented in the
adalah jumlah liabilitas sebagaimana disajikan di dalam consolidated statement of financial position minus cash on
laporan posisi keuangan konsolidasian dikurangi dengan hand and in banks. While capital covers all equities,
jumlah kas dan bank. Sedangkan modal meliputi seluruh including with NCI. As of 30 September 2023 and 31
ekuitas, termasuk dengan KNP. Pada tanggal 30 December 2022, the calculation of the ratio are as follows:
September 2023 dan 31 Desember 2022, perhitungan rasio
tersebut adalah sebagai berikut:
30 September/ 31 Desember/
September December
2023 2022
Total liabilitas 210.473.417.708 191.958.413.520 Total liabilities
Dikurangi kas dan bank 156.158.166.747 18.425.331.000 Less cash and bank
Total liabilitas – neto 54.315.250.561 173.533.082.520 Total liabilities – net
Total ekuitas 1175.760.087.561 912.807.604.156 Total equity
Rasio pengungkit 4.62% 19.01% Gearing ratio
Page 70
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/59 Exhibit E/59
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. TAMBAHAN MODAL DISETOR 29. ADDITIONAL PAID IN CAPITAL
30 September/ 31 Desember/
September December
2023 2022
Selisih nilai yang timbul dari Difference in value arising from
restrukturisasi antara entitas restructuring among entities under
sepengendali 18.685.212.013 18.685.212.013 common control
161.680.800.000 - Share Premium on Public Issue
(5.689.808.436) - Share Issuance Expenses
174.676.203.577 18.685.212.013
Pada tahun 2022 Perusahaan melepas kepemilikannya atas In 2022 the Company released its ownership of its
entitas anak dan asosiasi kepada PT Tripar Multi Image subsidiaries and associates to PT Tripar Multi Image ("TMI")
("TMI") dengan nilai total pelepasan sebesar Rp6.800.018.548 with a total disposal value of Rp6,800,018,548 as stated in
sebagaimana tertuang dalam Akta Jual Beli Saham sebagai the Deed of Sale and Purchase of Shares as follows:
berikut:
Nilai
Akta/ No Akta/ Tanggal/ Notaris/ Pelepasan /
Deed Deed No Date Notary Disposal Value
Akta Jual Beli Saham Nusantara Seni Karya Sdn., Bhd. / 30 Sep 2022/
Share Purchase Agreement Nusantara Seni Karya Sdn., Bhd. 151 30 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 3.301
Akta Jual Beli Saham PT Anak Multi Mandiri / 29 Sep 2022/
Share Purchase Agreement PT Anak Multi Mandiri 128 29 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 3.000.000.000
Akta Jual Beli Saham PT Media Baru Digital / 29 Sep 2022/
Share Purchase Agreement PT Media Baru Digital 118 29 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 1
Akta Jual Beli Saham PT Multi Prima Rasa / 29 Sep 2022/
Share Purchase Agreement PT Multi Prima Rasa 126 29 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 1
Akta Jual Beli Saham MVPC Entertainment Ltd / 30 Sep 2022/
Share Purchase Agreement MVPC Entertainment Ltd 150 30 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 15.245
Akta Jual Beli Saham PT Platinum Sinema Internasional / 29 Sep 2022/
Share Purchase Agreement PT Platinum Sinema Internasional 124 29 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 2.200.000.000
Akta Jual Beli Saham PT Web Stream Indonesia / 29 Sep 2022/
Share Purchase Agreement PT Web Stream Indonesia 120 29 Sep 2022 Dr. Sugih Haryati, SH., M.Kn. 1.600.000.000
Total 6.800.018.548
Perusahaan dan TMI pada akhirnya dikendalikan oleh Bapak The Company and TMI were unltimately controlled by
Ram Jethmal Punjabi, oleh karena itu pelepasan kepemilikan Mr. Ram Jethmal Punjabi, hence the transfer of this
atas entitas anak dan entitas asosiasi dicatat dalam ownership in subsidiaries and associates were accounted
kombinasi bisnis entitas sepengendali. under business combination of entities under common
control.
Nilai rugi investasi bersih sebesar Rp11.885.193.465 The net loss of investment amounted to Rp11,885,193,465
dikompensasikan dengan nilai transfer sebesar was offset against the transfer consideration amount of
Rp6.800.018.548 yang mengakibatkan tambahan modal Rp6,800,018,548 which resulting in additional paid-in
disetor sebesar Rp18.685.212.013. capital of Rp18,685,212,013.
Transaksi keuangan yang berkaitan dengan bisnis distribusi Financial transactions relating to the distribution business
tercermin dalam laporan perubahan ekuitas konsolidasi are reflected in the accompanying consolidated statement
terlampir sebagai "Penyesuaian dalam rangka restrukturisasi of changes in equity as “Adjustment in relation to
entitas sepengendali" dalam tambahan modal disetor. restructuring among entities under common control” within
additional paid-in capital.
Page 71
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/60 Exhibit E/60
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. KEPENTINGAN NON-PENGENDALI 30. NON-CONTROLLING INTERESTS
30 September/ 31 Desember/
September December
2023 2022
Saldo awal 116.248.823 2.786.375.724 Beginning balance
Bagian KNP atas: NCI portion of:
Laba (rugi) bersih tahun berjalan (411.791) 1.429.585 Profit (loss) for the year
Divestasi entitas anak -( 2.671.576.050) Divestment of subsidiaries
Laba (rugi) komprehensif tahun berjalan - 19.564 Comprehensive profit (loss) for the year
Saldo akhir 115.837.032 116.248.823 Ending balance
Proporsi kepemilikan saham yang dimiliki oleh kepentingan The proportion of ownership of shares held by non-
non-pengendali dengan jumlah material adalah sebagai controlling interests in the amount of material is as
berikut: follows:
30 September/ 31 Desember/
September December
Entitas anak 2023 2022 Subsidiaries
PT MVP Bangun Sarana 0,01% 0,01% PT MVP Bangun Sarana
PT Multi Intermedia 0,11% 0,11% PT Multi Intermedia
PT Multi Kreasi Media 0,25% 0,25% PT Multi Kreasi Media
PT Platinum Sinema 0,01% 0.01% PT Platinum Sinema
PT Starville MVP Sentul 1,00% 1,00% PT Starville MVP Sentul
Rincian kepentingan non-pengendali atas ekuitas dan bagian Details of non-controlling interests in the equity and shares
atas hasil bersih Entitas Anak yang dikonsolidasi adalah of results of consolidated subsidiaries are as follows:
sebagai berikut:
30 September/
September
2023
Pada awal Laba Pada akhir
tahun/ Komprehensif/ tahun/
At beginning of Comprehensive Pelepasan/ At ending of the
Entitas anak the year income Divestasi Year Subsidiary
PT MVP Bangun Sarana 2.457.758 ( 25.350 ) - 2.432.408 PT MVP Bangun Sarana
PT Multi Intermedia 44.210.359 ( 36.719 ) - 44.173.640 PT Multi Intermedia
PT Multi Kreasi Media 50.236.777 27.908 - 50.264.685 PT Multi Kreasi Media
PT Platinum Sinema 19.185.469 ( 311.453 ) - 18.874.016 PT Platinum Sinema
PT Starville MVP Sentul 158.460 () 37.502 ) - 120.958 PT Starville MVP Sentul
Total 116.248.823 ( 383.116 ) - 115.865.707 Total
Page 72
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/61 Exhibit E/61
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. KEPENTINGAN NON-PENGENDALI (Lanjutan) 30. NON-CONTROLLING INTEREST (Continued)
31 Desemebr/
December
2022
Selisih translasi
mata uang laporan
keuangan/
Currency
Pada awal Laba difference from Pada akhir
tahun/ Komprehensif/ translation of tahun/
At beginning of Comprehensive financial At ending of the
Entitas anak the year income statement Year Subsidiaries
PT MVP Bangun Sarana 2.462.470 ( 4.712 ) - 2.457.758 PT MVP Bangun Sarana
PT Media Baru Digital ( 884.048) ) - 884.048 - PT Media Baru Digital
PT Multi Intermedia 43.170.882 1.039.477 - 44.210.359 PT Multi Intermedia
PT Multi Kreasi Media 49.390.284 846.493 - 50.236.777 PT Multi Kreasi Media
PT Platinum Sinema PT Platinum Sinema
International 2.543.330 - (2.543.330) - International
PT Multi Prima Rasa ( 2.521.858 ) - 2.521.858 - PT Multi Prima Rasa
PT Webstream Indonesia 1.465.471.986 - (1.465.471.986) - PT Webstream Indonesia
PT Anak Multi Mandiri 483.189.749 - (483.189.749) - PT Anak Multi Mandiri
PT Platinum Sinema 556.695 ( 430.690) 19.059.464 19.185.469 PT Platinum Sinema
MVPC Entertainment, Ltd 1.032.319.776 - (1.032.319.776) - MVPC Entertainment, Ltd
PT Starville MVP Sentul ( 289.323.542) ( 1.420 ) 289.483.421 158.460 PT Starville MVP Sentul
Total 2.786.375.724 1.449.148 2.671.576.050 116.248.823 Total
31. PENJUALAN 31. SALES
Disagregasi pendapatan Disaggregation of revenue
Perusahaan dan Entitas Anak telah mendisagregasi The Company and its Subsidiaries has disaggregated revenue
pendapatan ke dalam berbagai kategori dalam tabel berikut into various categories in the following table which is
yang dimaksudkan untuk: intended to:
Menggambarkan bagaimana sifat, jumlah, waktu, dan Depict how the nature, amount, timing and uncertainty
ketidakpastian atas pendapatan dan arus kas yang of revenue and cash flows are affected by economic
dipengaruhi oleh tanggal ekonomi; dan date; and
Memungkinkan pengguna untuk memahami hubungan Enable users to understand the relationship with
nya dengan segmen operasi pendapatan yang terdapat revenue operating segment provided in Note 45.
pada Catatan 45.
30 September/ 30 September/
September September
2023 2022
Sinetron 109.457.926.004 86.968.529.518 Sinetron
Film 50.094.350.127 55.015.665.765 Film
Tiket 27.676.251.939 25.196.900.408 Ticket
Digital 34.805.600.960 51.031.542.304 Digital
Makanan dan minuman 9.031.679.110 8.733.466.657 Food and beverages
Total 231.065.808.140 226.946.104.652 Total
Pelanggan dengan nilai penjualan yang diatas 10% dari Customers with sales exceeding 10% of sales are as follows:
penjualan adalah sebagai berikut:
30 September/ 30 September/
September September
2023 2022
PT Cakrawala Andalas Televis 43.631.176.004 78.152.941.282 PT Cakrawala Andalas Televisi
PT Bersatu Universe Digital Indonesia 38.235.294.118 - PT Bersatu Universe Digital Indonesia
Suraya Film Production and Distribution 32.243.519.500 - Suraya Film Production and Distribution
SDN BHD SDN BHD
Page 73
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/62 Exhibit E/62
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. BEBAN POKOK PENJUALAN 32. COST OF GOODS SOLD
30 September/ 30 September/
September September
2023 2022
Sinetron 18.408.692.183 29.234.640.675 Sinetron
Film 27.336.753.825 24.031.268.898 Film
Tiket 13.308.637.345 12.559.224.386 Ticket
Penyusutan aset tetap 5.599.093.034 5.282.427.977 Deppreciation fixed assets
Makanan dan minuman 2.091.927.273 2.621.337.180 Food and beverages
Digital 21.706.435.526 29.967.536.765 Digital
Biaya marketing - 472.398.070 Marketing expenses
Total 88.451.539.186 104.168.833.951 Total
33. BEBAN UMUM DAN ADMINISTRASI 33. GENERAL AND ADMINISTRATIVE EXPENSE
30 September/ 30 September/
September Septemebr
2023 2022
Gaji dan tunjangan lainnya 31.465.870.439 23.617.111.629 Salary and other allowance
Penyusutan aset tetap 3.847.516.546 4.240.034.240 Depreciation fixed assets
Sewa 2.411.132.743 613.819.955 Rent
Telepon, listrik dan air 3.545.610.254 3.480.792.270 Telephone, electricity, water
Transportasi dan perjalanan dinas 2.586.045.097 3.076.251.720 Transportation and business travel
Jasa Legal Dan Profesional 3.360.936.303 3.790.978.952 Legal and Professional fee
Biaya pemeliharaan 2.963.355.092 1.950.790.524 Maintenance expenses
Biaya kantor 1.088.615.097 1.605.979.235 Office expenses
Asuransi 977.334.625 984.798.893 Insurance
Imbalan kerja 1.114.530.710 999.258.521 Employee benefit
Amortisasi 905.722.226 1.262.949.712 Amortization
Biaya pengiriman 325.298.244 358.685.780 Shipping expenses
Biaya internet 790.356.819 414.508.231 Internet expenses
Jasa layanan 3.948.647.878 3.377.664.450 Service charge
Biaya rapat 593.059.560 66.095.448 Meeting expenses
Biaya percetakan 174.279.169 99.618.806 Printing expenses
Lainnya di bawah Rp100.000.000 5.878.461.296 1.680.877.808 Others below Rp100,000,000
Total 65.976.772.098 51.620.216.174 Total
34. PENGHASILAN KEUANGAN 34. FINANCIAL INCOME
30 September/ 30 September/
September September
2023 2022
Pendapatan bunga 1.799.848.808 131.293.580 Interest income
35. BIAYA KEUANGAN 35. FINANCIAL EXPENSES
30 September/ 30 September/
September September
2023 2022
Biaya bunga 11.608.350.521 10.488.943.553 Interest expenses
Administrasi bank 529.406.233 1.087.533.853 Bank Administration
Total 12.137.756.754 11.576.477.406 Total
Page 74
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/63 Exhibit E/63
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. PENDAPATAN (BEBAN) LAINNYA 36. OTHER INCOME (EXPENSES)
30 September/ 30 September/
September September
2023 2022
Laba (rugi) pelepasan Investasi - 24.690.000.000 Gain (loss) from disposal of investment
Laba (rugi) investasi Property - 10.781.812.980 Gain (loss) from investment properties
Rugi atas investasi pada entitas asosiasi (2.195.783.849) (590.049.621) Loss on investment in Associates
Laba (rugi) penjualan aset 180.180.180 - Gain (loss) on sale of fixed assets
Pendapatan Sewa 637.500.000 867.109.215 Rental Income
Pendapatan lain 544.603.546 3.181.233.500 Other Income
Biaya lain (236.804.061) - Other expenses
Rugi atas piutang tak Tertagih (10.177.137.017) Loss on uncollectible account receivables
Laba (rugi) selisih kurs 2.015.571.027 ( 212.974.345) Forex gain (loss)
Penyesuaian atas imbalan pasa kerja - 383.235.294 Adjustment to post employment benefits
Total 945.266.843 28.923.230.006 Total
37. LABA NETO PER SAHAM DASAR 37. BASIC EARNING PER SHARE
Perhitungan laba neto per saham dasar adalah sebagai Calculation of basic earnings per share are as follows:
berikut:
30 September/ 30 September/
September September
2023 2022
Laba neto yang Net income
diatribusikan kepada attributable to owners of the
pemilik entitas induk 51.209.903.632 76.877.447.461 parent entity
Total rata-rata Weighted average
tertimbang saham 5.761.934.799 5.265.000.000 number of shares outstanding
Total 8.89 14.60 Total
Perhitungan laba per saham dasar disajikan secara The calculation of basic earnings per share is presented
retrospektif sesuai dengan penerapan PSAK 56 sehubungan retrospectively in accordance with the application of PSAK 56
dengan perubahan nilai nominal saham dari Rp1.000 menjadi in connection with the change in the nominal value of shares
sebesar Rp60 . from Rp1,000 to Rp60.
Page 75
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/64 Exhibit E/64
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK 38. BALANCES AND TRANSACTIONS WITH RELATED PARTIES
BERELASI
Berikut ini transaksi signifikan antara Grup dan pihak berelasi The following significant transactions between the Group
sesuai dengan persyaratan yang ditetapkan antara pihak- and its related parties took place at terms agreed between
pihak terkait: the parties concerned:
30 September/ 31 Desember/
September December
2023 2022
Piutang usaha Trade receivables
M.V.P.C Entertainment Ltd 1.828.165.160 780.650.875 M.V.P.C Entertainment Ltd
Persentase dari total aset 0,13% 0.07% Percentage to total asset
Piutang non usaha Non trade receivables
Major Platinum Cineplex (Lao) Co. Ltd 1.727.990.000 1.712.120.000 Major Platinum Cineplex (Lao) Co. Ltd
PT Parkit Film 2.453.384.021 1.890.884.021 PT Parkit Film
Total 4.181.374.021 3.603.004.021 Total
Persentase dari total aset 0,30% 0.33% Percentage to total asset
Utang kepada pihak berelasi Due from related parties
PT Tripar Multi Image - 428.480.168 PT Tripar Multi Image
PT Webstream Indonesia - 200.000.000 PT Webstream Indonesia
Soundspace Internasional Ltd 140.077.115 140.077.115 Soundspace Internasional Ltd
Total 140.077.715 768.557.283 Total
Persentase dari total liabilitas 0,07% .40% Percentage to total liabilitas
Kompensasi kepada manajemen kunci Compensation of key management
Personil manajemen kunci Perusahaan adalah pihak-pihak Key management personnel of the Company are those
memiliki kewenangan dan tanggung jawab untuk persons having the authority and responsibility for
merencanakan, memimpin dan mengendalikan aktivitas planning, directory and controlling the activities of the
Perusahaan. Seluruh anggota Dewan Komisaris dan Direksi entity. The directors are considered as key management
merupakan manajemen kunci Perusahaan. personnel of the Company.
Kompensasi untuk manajemen kunci adalah sebagai berikut: The compensation of key management is detailed below:
30 September/ 31 Desemebr/
September December
2023 2022
Gaji, bonus dan tunjangan 9.479.920.297 8.267.518.863 Salaries, bonuses and allowances
Page 76
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/65 Exhibit E/65
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK 38. BALANCES AND TRANSACTIONS WITH RELATED PARTIES
BERELASI (Lanjutan) (Continued)
Sifat hubungan dan transaksi dengan pihak-pihak berelasi The nature of relationships and transactions with related
adalah sebagai berikut: parties are as follows:
Sifat Hubungan dengan Pihak
Berelasi/
Pihak Berelasi/ Nature of Relationship with Sifat Transaksi/
Related Parties Related Parties Nature of Transaction
MVPC Entertainment Ltd Entitas sepengendali/Under Common Piutang usaha/Trade receivable
Control
PT Parkit Film Entitas sepengendali/Under Common Utang usaha/Trade payable , Utang kepada pihak
Control berelasi/Due to related parties
Soundspace Internasional Ltd Entitas sepengendali/Under Common Utang usaha/Trade payable, Utang kepada pihak
Control berelasi/Due to related parties
Major Platinum Cineplex (Lao) Co. Asosiasi/ Associated Piutang kepada pihak berelasi/Due from related
Ltd parties
Ram Jethmal Punjabi Pemegang saham/Shareholder Piutang kepada pihak berelasi/Due from related
parties
Dili Timor Afiliasi/ Afiliated Piutang kepada pihak berelasi/Due from related
parties
Amrit R Jethani Direktur/Director Piutang kepada pihak berelasi/Due from related
parties
PT Mitra Benoa Prima Afiliasi/ Afiliated Piutang kepada pihak berelasi/Due from related
parties
Amrit R Punjabi Direktur/Director Piutang kepada pihak berelasi/Due from related
parties
Gobind Punjabi Pemegang saham/Shareholder Utang kepada pihak berelasi/Due to related
parties
PT Tripar Multi Image Asosiasi/ Associated Utang kepada pihak berelasi/Due to related
parties
PT Webstream Indonesia Entitas sepengendali/Under Common Utang kepada pihak berelasi/Due to related
Control parties
PT Tiga Cakra Film Afiliasi/ Afiliated Utang kepada pihak berelasi/Due to related
parties
39. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING 39. MONETARY ASSETS AND LIABILITIES DENOMINATED IN
FOREIGN CURRENCIES
Informasi mengenai aset dan liabilitas moneter dalam mata Information concerning monetary assets and liabilities
uang asing pada 30 September 2023 dan 31 Desemebr 2022 denominated in foreign currencies as of 30 September
dan nilai setara dalam Rupiah yang dijabarkan dengan 2023 and 31 December 2022 and their Rupiah equivalents
menggunakan rata-rata kurs jual dan beli yang diterbitkan converted using the middle exchange rates that were
oleh Bank Indonesia sebagai berikut: published by Bank Indonesia as follows:
Page 77
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/66 Exhibit E/66
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING 39. MONETARY ASSETS AND LIABILITIES DENOMINATED IN
(Lanjutan) FOREIGN CURRENCIES (Continued)
30 September/
September
2023
Nilai setara Rupiah
Mata uang asing/ Foreign currency / Rupiah equivalent
Aset Moneter Monetary assets
Kas dan bank USD 257.543 3.998.619.830 Cash on hand and in banks
Piutang usaha USD 3.403.038 52.835.566.280 Trade receivables
Sub – total 56.834.186.110 Sub - total
Liabilitas Moneter Monetary liabilities
Utang usaha USD 186.124 2.889.753.580 Trade payables
Sub – total 2.889.753.580 Sub - total
Aset Neto 53.944.432.530 Net Assets
31 Desember/
December
2022
Nilai setara Rupiah
Mata uang asing/ Foreign currency / Rupiah equivalent
Aset Moneter Monetary assets
Kas dan bank USD 7.330.76 125.425.623 Cash on hand and in banks
Piutang usaha USD 1.259.625 19.815.160.875 Trade receivables
Sub – total 19.940.586.498 Sub – total
Liabilitas Moneter Monetary liabilities
Utang usaha USD 216.128,22 3.399.913.038 Trade payables
Sub – total 3.399.913.038 Sub – total
Aset Neto 16.540.673.460 Net Assets
Page 78
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/67 Exhibit E/67
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. INSTRUMEN KEUANGAN 40. FINANCIAL INSTRUMENT
Tabel berikut menyajikan aset dan liabilitas keuangan The following table sets out the Company and its
Perusahaan dan Entitas Anak pada 30 September 2023 dan Subsidiaries’ financial assets and liabilities as of
31 Desember 2022: 30 September 2023 and 31 December 2022:
30 September/
September
2023
Nilai tercatat/ Nilai wajar/ Fair
Carrying value value
Aset keuangan Financial assets
Aset lancar Current assets
Kas dan bank 156.158.166.747 156.158.166.747 Cash on hand and in banks
Piutang usaha – neto 296.800.295.969 296.800.295.969 Trade receivables – net
Piutang non-usaha 4.193.492.706 4.193.492.706 Non-trade receivables
Aset tidak lancar Non-current assets
Investasi pada entitas asosiasi 206.707.452.938 206.707.452.938 Investment in associate entity
Jumlah Aset Keuangan 663.859.408.360 663.859.408.360 Total Financial Asset
Liabilitas keuangan Financial liabilities
Liabilitas lancar Current liabilities
Utang usaha 23.277.008.524 23.277.008.524 Trade payables
Utang lainnya 2.534.908.320 2.534.908.320 Other payabke
Beban masih harus dibayar 3.510.947.538 3.510.947.538 Accrued expenses
Utang bank 128.883,638.189 128.883.638.189 Bank loan
Utang sewa pembiayaan 565.176.980 565.176.980 Consumer financing liabilities
Liabilitas sewa 2.074.396.860 2,074.396.860 Lease liabilities
Liabilitas jangka panjang Non-current liabilities
Utang bank 4.661.180.343 4.661.180.343 Bank loan
Utang sewa pembiayaan 278.439.880 278.439.880 Consumer financing liabilities
Liabilitas sewa 13.157.259.504 13.157.259.504 Lease liabilities
Utang kepada pihak berelasi 140.077.715 140.077.715 Due to related parties
Jumlah Liabilitas Keuangan 179.083.033.853 179.083.033.853 Total Financial Liabilities
Page 79
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/68 Exhibit E/68
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. INSTRUMEN KEUANGAN (Lanjutan) 40. FINANCIAL INSTRUMENT(Continued)
31 Desember/
December
2022
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset keuangan Financial assets
Aset lancar Current assets
Kas dan bank 18.425.331.000 18.425.331.000 Cash on hand and in banks
Piutang usaha – neto 197.274.760.598 197.274.760.598 Trade receivables – net
Piutang non-usaha 3.746.537.557 3.746.537.557 Non-trade receivables
Aset tidak lancar Non-current assets
Investasi jangka Panjang 202.028.718.288 202.028.718.288 Long term-investment
Jumlah Aset Keuangan 421.474.847.443 421.474.847.443 Total Financial Asset
Liabilitas keuangan Financial liabilities
Liabilitas lancar Current liabilities
Utang usaha 15.885.866.637 15.885.866.637 Trade payables
Utang lainnya 3.786.535.057 3.786.535.057 Other payable
Beban masih harus dibayar 12.900.009.965 12.900.009.965 Accrued expenses
Utang bank 89.003.647.805 89.003.647.805 Bank loan
Utang sewa pembiayaan 1.082.973.500 1.082.973.500 Consumer financing liabilities
Liabilitas sewa 1.026.662.634 1.026.662.634 Lease liabilities
Liabilitas jangka panjang Non-current liabilities
Utang bank 36.268.398.588 36.268.398.588 Bank loan
Utang sewa pembiayaan 317.296.000 317.296.000 Consumer financing liabilities
Liabilitas sewa 17.285.796.399 17.285.796.399 Lease liabilities
Utang kepada pihak berelasi 4.945.951.573 4.945.951.573 Due to related parties
Jumlah Liabilitas Keuangan 182.503.138.158 182.503.138.158 Total Financial Liabilities
Nilai wajar adalah harga yang akan diterima untuk menjual Fair value is the price that would be received to sell an
suatu aset atau harga yang akan dibayarkan untuk asset or paid to transfer a liability in an orderly
mengalihkan suatu liabilitas dalam transaksi teratur antara transaction between market participants at the
pelaku pasar pada tanggal pengukuran. Nilai wajar measurement date. Fair values are obtained from quoted
didapatkan dari kuotasi harga pasar, model arus kas diskonto market prices, discounted cash flow models and option
dan model penentuan harga opsi yang sewajarnya. pricing models as appropriate.
Instrumen keuangan yang disajikan di dalam laporan posisi Financial instruments presented in the consolidated
keuangan konsolidasian dicatat sebesar nilai wajar, atau statement of financial position are carried at their fair
sebaliknya, disajikan dalam jumlah tercatat apabila jumlah values, otherwise, they are presented at carrying values
tersebut mendekati nilai wajarnya atau nilai wajarnya tidak as either these are reasonable approximation of fair
dapat diukur secara andal. Metode-metode dan asumsi-asumsi values or their fair values cannot be reliably measured.
di bawah ini digunakan untuk mengestimasi nilai wajar untuk The following methods and assumptions are used to
masing-masing kelas instrumen keuangan: estimate the fair value of each class of financial
instruments:
Instrumen keuangan dengan jumlah tercatat yang Financial instruments with carrying amounts that
mendekati nilai wajarnya. approximate their fair values.
Nilai wajar untuk kas dan bank, piutang usaha, asset The fair value of cash on hand and in banks, trade
lancar lainnya, utang bank jangka pendek, utang usaha, receivables, non-trade receivables, other current
beban akrual, liabilitas lancar lainnya dan liabilitas assets, trade payables, non-trade payables, accrued
imbalan kerja jangka pendek, mendekati nilai expenses and other current liabilities approximate
tercatatnya karena bersifat jangka pendek. Jumlah their carrying values due to their short-term nature.
tercatat dari investasi jangka panjang, liabilitas sewa, The carrying values of long-term investments and
utang bank jangka panjang, liabilitas derivatif, surat other non-current assets approximate their fair value
utang jangka menengah dan obligasi dengan suku bunga as effect of discounting is considered immaterial.
mengambang mendekati nilai wajarnya karena selalu
dinilai ulang secara berkala.
Page 80
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/69 Exhibit E/69
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. INSTRUMEN KEUANGAN (Lanjutan) 40. FINANCIAL INSTRUMENT(Continued)
Instrumen keuangan dicatat pada nilai selain nilai Financial instruments recorded at amounts other than
wajar. fair value.
Liabilitas sewa menengah dilaporkan sebesar nilai Lease liabilities notes are reported at their present
kininya, yang mendekati jumlah kas yang akan values, which approximate the cash amounts that
sepenuhnya memenuhi kewajiban pada tanggal would fully satisfy the obligations as at reporting
pelaporan. date.
Aset dan liabilitas keuangan tidak lancar yang tidak Non-current financial assets and liabilities which do
memiliki kuotasi pasar yang dipublikasikan pada pasar not have quoted prices in active market and whose
aktif dan nilai wajar tidak dapat diukur secara andal fair value cannot be measured reliably (such as
(penyertaan saham) dicatat pada biaya perolehan. investment in equity securities) are recorded at cost.
Hierarki nilai wajar dari instrumen keuangan yang The fair value hierarchy of financial instruments
diukur pada nilai wajar adalah sebagai berikut. measured at fair value is provided below.
30 September/
September
2023
Tingkat / Level 1 Tingkat/ Level 2 Tingkat / Level 3
Aset Keuangan Financial assets
Aset tidak lancar Non-Current assets
Investasi jangka Panjang - - 206.707.452.938 Long term investment
31 Desemebr/
December
2022
Tingkat / Level 1 Tingkat/ Level 2 Tingkat / Level 3
Aset Keuangan Financial assets
Aset tidak lancar Non-Current assets
Investasi jangka Panjang - - 202.028.218.288 Long term investment
Page 81
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/70 Exhibit E/70
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
Dalam transaksi normal Perusahaan, secara umum terekspos In the normal transactions of the Company, generally
risiko keuangan sebagai berikut: exposed to financial risk as follows:
a. Risiko tingkat suku bunga a. Interest rate risk
b. Risiko kredit b. Credit risk
c. Risiko likuiditas c. Liquidity risk
d. Risiko mata uang asing d. Foreign currency risk
Catatan ini menjelaskan mengenai eksposur Perusahaan dan This note describes the Company and its Subsidiaries'
Entitas Anak terhadap masing-masing risiko di atas dan exposure to each of the above risks and quantitative
pengungkapan secara kuantitatif termasuk seluruh eksposur disclosures including all risk exposures and summarizes the
risiko serta merangkum kebijakan dan proses-proses yang policies and processes undertaken to measure and manage
dilakukan untuk mengukur dan mengelola risiko yang the risks that arise, including those related to capital
timbul, termasuk yang terkait dengan pengelolaan modal. management.
Direksi Perusahaan dan Entitas Anak bertanggung jawab The Company and its Subsidiaries' Directors are responsible
dalam melaksanakan kebijakan manajemen risiko keuangan for implementing the Company and its Subsidiaries'
Perusahaan dan Entitas Anak dan secara keseluruhan financial risk management policies and the Company and its
program manajemen risiko keuangan Perusahaan dan Subsidiaries' overall financial risk management program is
Entitas Anak difokuskan pada ketidakpastian pasar focused on financial market uncertainty and minimizing
keuangan dan meminimalisasi potensi kerugian yang potential losses that may impact the Company and its
berdampak pada kinerja keuangan Perusahaan dan Entitas Subsidiaries' financial performance.
Anak.
Risiko Tingkat Suku Bunga Interest Rate Risk
Kebijakan manajemen risiko Perusahaan dan Entitas Anak The Company and its Subsidiaries' risk management policy
adalah untuk meminimalkan eksposur risiko arus kas suku is to minimize interest rate cash flow risk exposures to
bunga terhadap perubahan suku bunga. Entitas Anak changes in interest rates. Subsidiaries has lease liabilities
memiliki liabilitas sewa dengan tingkat bunga tetap. Oleh with fixed interest rates. Therefore, the Company and its
karena itu, Perusahaan dan Entitas Anak tidak terpengaruh Subsidiaries is not subject to the effect of changes in
oleh perubahan tingkat suku bunga. interest rates.
Risiko kredit Credit Risk
Risiko kredit merupakan risiko atas kerugian keuangan Credit risk is the risk of financial loss to the Company and
Perusahaan dan Entitas Anak jika pelanggan atau pihak lain its Subsidiaries' if the customer or other party to the
dari instrumen keuangan gagal memenuhi liabilitas financial instrument fails to fulfill its contractual
kontraktualnya. Manajemen berpendapat bahwa tidak obligations. Management believes that there is no
terdapat risiko kredit yang terkonsentrasi secara signifikan. significant concentration of credit risk. The Company and
Perusahaan dan Entitas Anak selalu melakukan pemantauan its Subsidiaries' always monitors the collectibility and
kolektibilitas dan penelaahan atas masing-masing piutang reviews of each customer's receivables on a regular basis to
pelanggan secara berkala untuk mengantisipasi anticipate the possibility of uncollectible receivables and
kemungkinan tidak tertagihnya piutang dan melakukan makes allowances for the results of the review.
pembentukan cadangan dari hasil penelaahan tersebut.
Untuk mengurangi risiko gagal bayar atas penempatan To mitigate the default risk of banks on the Company and
deposito berjangka pada bank, Perusahaan dan Entitas Anak its Subsidiaries’ time deposits, the Company and its
memiliki kebijakan hanya akan menempatkan deposito Subsidiaries has policies to place its time deposits only in
berjangka pada bank yang memiliki reputasi yang baik. banks with good reputation.
Tabel di bawah ini menunjukkan risiko kredit maksimum The table below shows the maximum exposure to credit risk
untuk komponen-komponen dari laporan posisi keuangan on the components of the consolidated statement of
konsolidasian pada 30 September 2023 dan 31 Desember financial position as of 30 September 2023 and 31 December
2022: 2022:
Page 82
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/71 Exhibit E/71
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
(lanjutan) (Continued)
30 September/ 31 Desember/
September December
2023 2022
Kas dan bank 156.158.166,747 18.425.331.000 Cash on hand and in banks
Piutang usaha 296.800.295.969 197.274.760.598 Trade receivables
Piutang non usaha 4.193.492.706 3.746.537.557 Non-trade receivables
Investasi entitas asosiasi 206.707.452.938 202.028.218.288 Investment in associate entity
Deposit 405.201.625 408.801.625 Deposit
Jumlah 664.264.609.985 421.883.649.068 Total
Pada 30 September 2023 dan 31 Desember 2022 piutang As of 30 September 2023 and 31 December 2022 trade
usaha sebesar Rp53.961.510.235 dan Rp84,164,843,841 receivables of Rp53.961.510.235 and Rp84,164,843,841,
belum jatuh tempo dan tidak mengalami penurunan nilai. were not yet past due not impaired. Those receivables will
Piutang tersebut akan jatuh tempo dalam 30 hari ke depan. be due within 30 days.
Pada 30 September 2023 dan 31 Desember 2022 piutang As of 30 September 2023 and 31 December 2022 trade
usaha sebesar Rp73.081.565.914 dan Rp30,948,975,565 receivables of Rp73.081.565.914 and Rp30,948,975,565
telah lewat jatuh tempo lebih dari 90 hari dan tidak lebih were past due over 90 days and not more than 180 days but
dari 180 hari namun tidak mengalami penurunan nilai. not impaired.
Pada 30 September 2023 dan 31 Desemebr 2022 piutang As of 30 September 2023 and 31 December 2022 trade
usaha sebesar Rp169.757.219.820 dan Rp82,160,942,192 receivables of Rp169.757.219.820 and Rp82,160,941,192,
telah lewat jatuh tempo lebih dari 180 hari beberapa sudah were past due over 180 days some have experienced a
mengalami penurunan nilai. decline in value.
Tabel di bawah ini menyajikan eksposur Perusahaan dan The table below presents the Company and its
Entitas Anak terhadap risiko kredit dan menunjukkan Subsidiaries’s exposure to credit risk and show the credit
kualitas kredit aset dengan menunjukkan apakah aset quality of the assets by indicating whether the assets are
tersebut dikenakan ECL 12 bulan atau ECL seumur hidup. subjected to 12-month ECL or lifetime ECL. Assets that are
Aset yang mengalami penurunan nilai kredit disajikan credit-impaired are separately presented.
secara terpisah.
Page 83
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/72 Exhibit E/72
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
(Lanjutan) (Continued)
30 September/
September
2023
Aset keuangan pada biaya perolehan diamortisasi/
Financial assets at amortized costs
ECL selamanya ECL selamanya
tidak ada ada penurunan
penurunan nilai/ nilai/ Lifetime
ECL 12 bulan/ Lifetime ECL-no ECL-credit
12-month ECL credit impaired impaired Jumlah/ Total
Cash on hand and in
Kas dan bank 156.158.166.747 - - 156.158.166.747 banks
Investasi entitas Investment in
asosiasi 206.707.452.938 - - 206.707.452.938 associate entity
Piutang usaha - 296.800.295.969 - 296.800.295.969 Trade receivables
Piutang non usaha - 4.193.492.706 - 4.193.492.706 Non-trade receivables
Jumlah 362.865.619.685 300.993.788.675 - 663.859.408.360 Total
31 Desember/
December
2022
Aset keuangan pada biaya perolehan diamortisasi/
Financial assets at amortized costs
ECL selamanya ECL selamanya
tidak ada ada penurunan
penurunan nilai/ nilai/ Lifetime
ECL 12 bulan/ Lifetime ECL-no ECL-credit
12-month ECL credit impaired impaired Jumlah/ Total
Cash on hand and in
Kas dan bank 18.425.331.000 - - 18.425.331.000 banks
Investasi entitas Investment in
asosiasi 202.028.718.288 - - 202.028.718.288 associate entity
Piutang usaha - 197.274.760.598 - 197.274.760.598 Trade receivables
Piutang non usaha - 3.746.537.557 - 3.746.537.557 Non-trade receivables
Jumlah 220.454.049.288 201.021.298.155 - 421.474.847.443 Total
Page 84
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/73 Exhibit E/73
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
(Lanjutan) (Continued)
Berikut kualitas kredit aset keuangan Perusahaan dan The following is the credit quality of the Company and its
Entitas Anak: Subsidiaries’ financial assets:
30 September/
September
2023
Aset keuangan pada biaya perolehan diamortisasi/
Financial assets at amortized costs
Level tinggi/ Level menengah/ Level bawah/
High grade Medium grade Low grade Jumlah/ Total
Cash on hand and in
Kas dan bank 156.158.166.747 - - 156.158.166.747 banks
Investasi entitas Investment in associate
asosiasi 206.707.452.938 - - 206.707.452.938 entity
Piutang usaha 296.800.295.969 - - 296.800.295.969 Trade receivables
Piutang non usaha 4.193.492.706 - - 4.193.492.706 Non-trade receivables
Jumlah 663.859.408.360 - - 663.859.408.360 Total
31 Desember/
December
2022
Aset keuangan pada biaya perolehan diamortisasi/
Financial assets at amortized costs
Level tinggi/ Level menengah/ Level bawah/
High grade Medium grade Low grade Jumlah/ Total
Cash on hand and in
Kas dan bank 18.425.331.000 - - 18.425.331.000 banks
Investasi entitas Investment in associate
asosiasi 202.028.718.288 - - 202.028.718.288 entity
Piutang usaha 197.274.760.598 - - 197.274.760.598 Trade receivables
Piutang non usaha 3.746.537.557 - - 3.746.537.557 Non-trade receivables
Jumlah 421.474.847.443 - - 421.474.847.443 Total
Piutang usaha dan non-usaha yang dinilai high grade Trade and non-trade receivables assessed as high grade
berkaitan dengan piutang dari pembeli yang tidak pertains to receivable from buyer that had no default in
mengalami gagal bayar medium grade adalah piutang dari payment medium grade pertains to receivable from buyer
pembeli yang memiliki riwayat jatuh tempo 1 sampai 90 who has history of being 1 to 90 days past due; and low
hari; dan low grade berkaitan dengan piutang dari pembeli grade pertains to receivable from buyer who has history of
yang memiliki riwayat jatuh tempo lebih dari 90 hari. Saldo being over 90 days past due. Receivable balances are being
piutang dipantau secara teratur untuk memastikan monitored on a regular basis to ensure timely execution of
pelaksanaan upaya intervensi yang diperlukan tepat waktu. necessary intervention efforts. The Company and its
Perusahaan dan Entitas Anak melakukan investigasi dan Subsidiaries perform credit investigation and evaluation of
evaluasi kredit untuk setiap pembeli untuk menetapkan each buyer to establish paying capacity and
kapasitas pembayaran dan kelayakan kredit. Perusahaan creditworthiness. The Company and its Subsidiaries will
dan Entitas Anak akan menilai kolektibilitas piutang dan assess the collectibility of its receivables and provide a
memberikan penyisihan penyisihan setelah akun tersebut corresponding allowance provision once the account is
dianggap mengalami penurunan nilai. Perusahaan dan considered impaired. The Company and its Subsidiaries
Entitas Anak menilai kualitas kredit dari kas yang tidak assessed the credit quality of unrestricted cash and other
dibatasi penggunaannya dan asset ancar lain sebagai current assets as high grade since this is deposited and
kualitas tinggi karena disimpan dan diinvestasikan pada invested with reputable banks with low probability of
bank terkemuka dengan kemungkinan kebangkrutan yang insolvency.
rendah.
Page 85
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/74 Exhibit E/74
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
(Lanjutan) (Continued)
Risiko likuiditas Liquidity Risk
Risiko kredit untuk aset lancar lainnya dan aset tidak lancar The credit risk for other current assets and other
lainnya jaminan yang dapat dikembalikan dianggap dapat non-current assets refundable deposits is considered
diabaikan dikarenakan entitas yang secara umum memiliki negligible because this was due from entities that are
financial yang stabil. generally financially stable.
Perusahaan dan Entitas Anak mengelola profil likuiditasnya The Company and its Subsidiaries manages its liquidity
untuk dapat mendanai pengeluaran modalnya dan profile to be able to finance its capital expenditures and
mengelola utang yang jatuh tempo dengan mengatur kas service its maturing debts by maintaining sufficient cash
dan ketersediaan pendanaan melalui jumlah komitmen and the availability of funding through an adequate amount
fasilitas kredit yang cukup. of committed credit facilities.
Perusahaan dan Entitas Anak secara reguler mengevaluasi The Company and its Subsidiaries regularly evaluates its
proyeksi arus kas dan terus-menerus menilai kondisi pasar projected cash flow information and continuously assesses
keuangan untuk mengidentifikasi kesempatan dalam conditions in the financial markets for opportunities to
penggalangan dana. pursue fundraising initiatives.
Tabel di bawah ini merupakan jadwal jatuh tempo liabilitas The table below summarizes the maturity periods of the
keuangan Perusahaan dan Entitas Anak berdasarkan Company and its Subsidiaries’ financial liabilities based on
pembayaran kontraktual semula yang tidak didiskontokan: original contractual undiscounted amounts to be paid:
30 September/
September
2023
Dalam waktu 1
Jumlah/ Tahun/ Lebih dari 1 Tahun
Total Within 1 Year / More than 1 Year
Utang usaha 23.277.008.524 23.277.008.524 - Trade payables
Utang bank 133.544.818.532 128.883.638.189 4.661.180.343 Bank loan
Utang non-usaha 6.284.908.320 6.284.908.320 - Non-trade payables
Beban masih harus
dibayar 3.510.947.538 3.510.947.538 - Accrued expenses
Utang pembiayaan Consumer financing
konsumen 843.616.860 565.176.980 278.439.880 liabilities
Liabilitas sewa 15.231.656.364 2.074.396.860 13.157.259.504 Lease liabilities
Jumlah 182.692.956.138 164.596.076.411 18.096.879.727 Total
31 Desember/
December
2022
Dalam waktu 1
Jumlah/ Tahun/ Lebih dari 1 Tahun
Total Within 1 Year / More than 1 Year
Utang usaha 15.885.866.637 15.885.866.637 - Trade payables
Utang bank 125.272.046.393 89.003.647.805 36.268.398.588 Bank loan
Utang non-usaha 4.577.138.101 3.786.035.057 791.103.044 Non-trade payables
Beban masih harus
dibayar 12.900.009.965 12.900.009.965 - Accrued expenses
Utang pembiayaan Consumer financing
konsumen 1.400.269.500 1.082.973.500 317.296.000 liabilities
Liabilitas sewa 18.312.459.033 1.026.662.634 17.285.796.399 Lease liabilities
Jumlah 178.347.789.629 123.685.195.598 54.662.594.031 Total
Page 86
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/75 Exhibit E/75
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
(Lanjutan) (Continued)
Risiko mata uang asing Foreign currency Risk
Mata uang pelaporan Perusahaan dan Entitas Anak adalah The Company and Subsidiaries’ reporting currency is the
Rupiah. Perusahaan dan Entitas Anak menghadapi risiko Indonesian Rupiah. The Company and Subsidiaries faces
nilaitukar mata uang asing karena sebagian dari foreign exchange risk as a portion of its sales and the costs
penjualannya dan biaya pembelian dan pengeluaran of certain purchases and expenses are either denominated
tertentu dalam mata uangasing (terutama USD) atau yang in foreign currencies (mainly USD) or whose price is
harganya dipengaruhi secara signifikan oleh patokan significantly influenced by their benchmark price
pergerakan harga dalam mata uang asing seperti dikutip movements in foreign currencies as quoted in the
dalam pasar internasional. international markets.
Perusahaan dan Entitas Anak tidak memiliki kebijakan The Company and Subsidiaries does not have any formal
formal lindung nilai untuk eksposur valuta asing. Namun, hedging policy for foreign exchange exposure. However,
karena Perusahaan dan Entitas Anak melakukan penjualan since Company and Subsidiaries generate sales in foreign
dalam mata uang asing dan menimbulkan biaya/beban currencies and incur costs/expenses in those same foreign
dalam mata uang asing yang sama, hal ini sesuai dengan hal- currencies, this in accordance with matters discussed in the
hal yang dibahas dalam paragraf sebelumnya, fluktuasi nilai preceding paragraph, the fluctuations in the exchange
tukar antara Rupiah Indonesia dan mata uang asing lainnya rates between the Indonesian Rupiah and other foreign
(terutama USD) memberikan beberapa tingkat lindung nilai currencies (mainly USD) provides some degree of natural
alami untuk eksposur mata uang asing Perusahaan dan hedge for the Company and Subsidiaries’ foreign currency
Entitas Anak. exposure.
Pada tanggal 30 September 2023 dan 31 Desember 2022 jika As of 30 September 2023 and 31 December 2022 if the
Rupiah melemah/menguat sebesar 1% terhadap mata uang Indonesian Rupiah had weakened/strengthened by 1%
asing, dengan semua variabel lain dianggap konstan, kas dan against the foreign currencies, with all other variables held
bank, piutang usaha dan utang usaha untuk periode dan constant, Cash on hand and in banks, trade receivables and
tahun yang berakhir pada tanggal 30 September 2023 dan trade payables for the periods and years ended 30
31 December 2022 akan menjadi lebih tinggi/rendah, September 2023 and 31 December 2022 would have been
terutama sebagai akibat dari keuntungan/ kerugian selisih higher/lower, mainly as a result of foreign exchange gains/
kurs atas penjabaran aset dan kewajiban moneter bersih losses on the translation of the net monetary assets and
dalam mata uang asing dengan rincian sebagai berikut: liabilities denominated in foreign currencies with the
details are as follows:
30 September/
September
2023
Saldo dalam/ Setara dalam Rp/ Melemah 1%/ Menguat 1%/
Amount in USD IDR Equivalent Weakened 1% Strengthened 1%
Cash on hand and in
Kas dan bank 257.543 3.998.619.830 4.038.606.028 3.958.633.632 banks
Piutang usaha 3.403.038 52.835.566.280 53.363.921.943 52.307.210.617 Trade receivables
Utang usaha 186.124 2.889.753.580 2.918.651.116 2.860.856.044 Trade payables
Jumlah 3.846.705 59.723.939.690 60.321.179.087 59.126.700.293 Total
31 Desember/
December
2022
Saldo dalam/ Setara dalam Rp/ Melemah 1%/ Menguat 1%/
Amount in USD IDR Equivalent Weakened 1% Strengthened 1%
Cash on hand and in
Kas dan bank 7.331 125.425.623 126.679.879 124.171.367 banks
Piutang usaha 1.259.625 19.815.160.875 20.013.312.484 19.617.009.266 Trade receivables
Utang usaha 216.128 3.399.913.038 3.433.912.168 3.365.913.908 Trade payables
Jumlah 1.483.084 23.340.499.536 23.573.904.531 23.107.094.541 Total
Page 87
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/76 Exhibit E/76
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. MANAJEMEN PERMODALAN 42. CAPITAL MANAGEMENT
Tujuan utama dari pengelolaan modal Perusahaan dan Entitas The main objective of the Company and its Subsidiaries’
Anak adalah untuk memastikan bahwa dipertahankannya capital management is to ensure that it maintains a strong
peringkat kredit yang kuat dan rasio modal yang sehat agar credit rating and healthy capital ratios in order to support
dapat mendukung kelancaran usahanya dan memaksimalkan its business and maximize shareholder value.
nilai dari pemegang saham.
Perusahaan dan Entitas Anak mengelola struktur modalnya The Company and its Subsidiaries manage its capital
dan membuat penyesuaian-penyesuaian sehubungan dengan structure and make adjustments with respect to changes in
perubahan kondisi ekonomi dan karakteristik dari risiko economic conditions and the characteristics of its business
usahanya. Agar dapat menjaga dan menyesuaikan struktur risks. In order to maintain and adjust its capital structure,
modalnya, Perusahaan dan Entitas Anak akan menyesuaikan the Company and its Subsidiaries may adjust the amount of
jumlah dari pembayaran dividen kepada para pemegang dividend payments to shareholders or return capital
saham atau tingkat pengembalian modal. Tidak ada structure. No changes have been made in the objectives,
perubahan dalam tujuan, kebijakan dan proses dan sama policies and processes as they have been applied in previous
seperti penerapan tahun-tahun sebelumnya. years.
30 September/ 31 Desember/
September December
2023 2022
Utang dan pinjaman 156.821.827.056 141.949.016.074 Payables and loan
Dikurangi: kas dan bank 156.158.166.747 18.425.331.000 Less: cash on hand and in banks
Utang neto 663.660.309 123.523.685.074 Net debt
Jumlah ekuitas 1.175.760.087.561 912.807.604.156 Total equity
Rasio utang terhadap permodalan (%) 0.06% 13.53% Debt to equity (%)
43. SEGMEN OPERASI 43. OPERATING SEGMENT
Segmen operasi di bawah ini dilaporkan berdasarkan informasi Operating segment information below is reported based on
yang digunakan oleh manajemen untuk mengevaluasi kinerja information used by management to evaluate the
setiap segmen usaha dan di dalam mengalokasikan sumber performance of each business segment and in allocating
daya. Tidak terdapat segmen geografis karena seluruh resources. There is no geographical segment because all of
kegiatan bisnis Grup berada di Indonesia. Informasi the Group’s business activities are in Indonesia. All
konsolidasian menurut segmen usaha sebagai segmen primer transactions between segments have been eliminated.
adalah sebagai berikut: Consolidated information according to business segments as
primary segments are as follows:
30 September/
September
2023
Produksi film/ Production film Bioskop/ Cinema
Makanan dan
Sinetron/ Digital/ Film/ Tiket/ Minuman/ Food Eliminasi/ Konsolidasi/
Sinetron Digital Film Ticket and beverage Elimination Consolidation
Penjualan 109.457.926.004 34.805.600.960 50.094.350.127 27.676.251.939 9.031.679.110 - 231.065.808.140 Sales
Beban pokok penjualan 18.408.692.183 21.706.435.526 27.336.753.825 18.907.730.379 2.091.927.273 - 88.451.539.186 Cost of sales
Laba segmen 91.049.233.821 13.099.165.434 22.757.596.302 8.768.521.560 6.939.751.837 - 142.614.268.954 Segment profit
Pendapatan keuangan 852.604.369 271.112.459 390.201.636 215.579.576 70.350.767 - 1.799.848.808 Finance income
Beban keuangan (5.749.763.201) (1.828.318.614) (2.631.427.997) (1.453.817.926) (474.429.017) - (12.137.756.754) Finance charge
Aset segmen 656.671.126.141 208.809.302.467 300.531.121.977 166.038.186.467 54.183.768.217 - 1.386.233.505.269 Segment assets
Liabilitas segmen 99.703.127.723 31.703.755.083 45.629.983.787 25.209.767.649 8.226.783.466 - 210.473.417.708 Segment liabilities
Page 88
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/77 Exhibit E/77
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. SEGMEN OPERASI (Lanjutan) 43. OPERATING SEGMENT (Continued)
30 September/
September
2022
Produksi film/ Production film Bioskop/ Cinema
Makanan dan
Sinetron/ Digital/ Film/ Tiket/ Minuman/ Food Eliminasi/ Konsolidasi/
Sinetron Digital Film Ticket and beverage Elimination Consolidation
Penjualan 86.968.529.518 51.031.542.304 55.015.665.765 25.196.900.408 8.733.466.657 - 226.946.104.652 Sales
Beban pokok penjualan 29.234.640.675 29.967.536.765 24.503.666.968 17.841.652.363 2.621.337.180 - 104.168.833.951 Cost of sales
Laba segmen 57.733.888.843 21.064.005.539 30.511.998.797 7.355.248.045 6.112.129.477 - 122.777.270.701 Segment profit
Pendapatan keuangan 50.313.309 29.522.930 31.827.837 14.576.991 5.052.513 - 131.293.580 Finance income
Beban keuangan (4.436.248.062) (2.603.109.216) (2.806.338.592) (1.285.289.072) (445.492.464) - (11.576.477.406) Finance charge
Aset segmen 409.668.094.628 240.385.744.332 259.153.087.830 118.690.821.127 41.139.279.515 - 1.069.037.027.431 Segment assets
Liabilitas segmen 64.273.437.612 37.714.477.509 40.658.913.987 18.621.579.730 6.454.402.845 - 167.722.811.682 Segment liabilities
44. TAMBAHAN INFORMASI ARUS KAS 44. SUPPLEMENTARY CASH FLOW INFORMATION
Aktivitas yang tidak mempengaruhi arus kas adalah sebagai Activities not affecting cash flows as follows:
berikut:
Rekonsiliasi Liabilitas yang Timbul dari Aktivitas Pendanaan Reconciliation of Liabilities Arising from Financing
Activities
Perubahan Non-Kas/ Non Cash
Changes
Penambahan Penyesuain
31 Desember/ utang/ Addition bunga/ Interest 30 September/
December 2022 Arus kas/ Cash flow loan adjustmend September 2023
Utang pembiayaan
konsumen/ Consumer
financing payables 1.400.269.500 ( 1.231.680.160 ) 675.027.520 - 843.616.860
Perubahan Non-Kas/ Non Cash
Changes
Penambahan Penyesuain
31 Desember/ utang/ Addition bunga/ Interest 31 Desember/
December 2021 Arus kas/ Cash flow loan adjustmend December 2022
Utang pembiayaan
konsumen/ Consumer
financing payables 1.696.471.184 ( 4.011.728.805 ) 2.121.750.000 1.593.777.121 1.400.269.500
Page 89
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/78 Exhibit E/78
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 SEPTEMBER 2023 30 SEPTEMBER 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
45. INFORMASI KEUANGAN TERSENDIRI ENTITAS INDUK 45. THE PARENT ENTITY SEPARATE FINANCIAL STATEMENT
Informasi keuangan tersendiri Entitas Induk menyajikan The parent Entity separate financial information presents the
informasi laporan posisi keuangan, laporan laba rugi dan information statements of financial position, profit or loss
penghasilan komprehensif lain, laporan perubahan ekuitas dan and other comprehensive income, changes in equity and cash
laporan arus kas, dimana penyertaan saham pada Entitas Anak flow, where the investment in Subsidiary accounted for under
dicatat dengan metode ekuitas. the equity method.
Informasi keuangan tersendiri Entitas Induk disajikan sebagai The Parent Entity’s separate financial statements presented
lampiran pada laporan keuangan konsolidasian. as attachment in the consolidated financial statements.
46. TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN 46. MANAGEMENT RESPONSIBILITY ON FINANCIAL
KEUANGAN STATEMENTS
Manajemen Grup bertanggung jawab atas penyusunan laporan The Group's management is responsible for the preparation
keuangan konsolidasian yang diotorisasi untuk diterbitkan of consolidated financial statements were authorized for
pada tanggal 25 Oktober 2023. issue on the date 25 October 2023.
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