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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
PADA TANGGAL 30 JUNI 2025 /
FOR THE PERIOD ENDED 30 JUNE 2025
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 FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
DAFTAR ISI CONTENTS
Ekshibit/
Exhibit
Surat Pernyataan Direksi Director’s Statement
Laporan Posisi Keuangan Konsolidasian A Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Consolidated Statements of Profit or Loss and Other
Konsolidasian B Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian C Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian D Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian E Notes to the Consolidated Financial Statements
Page 3
Page 4
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 CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
PER 30 JUNI 2025 AS OF 30 JUNE 2025
(Disajikan dalam Rupiah. kecuali dinyatakan lain) (Expressed in Rupiah. unless otherwise stated)
30 JUNI/ 31 DESEMBER/
Catatan/ JUNE DECEMBER
Notes 2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 28.396.455.166 46.018.082.201 Cash and cash equivalents
Piutang usaha - neto Trade receivables - net
Pihak ketiga 5 112.189.131.213 144.948.754.596 Third parties
Pihak berelasi 5.37 5.282.254.350 9.376.547.603 Related parties
Piutang non usaha Non-trade receivables
Pihak ketiga 6 - 155.909.006 Third parties
Pihak berelasi 6.37 436.704.220 185.007.341 Related parties
Pajak dibayar dimuka 18a 24.007.497.749 17.354.709.481 Prepaid taxes
Persediaan 7 2.385.234.324 1.770.111.511 Inventories
Aset film 8 74.140.209.794 52.230.385.498 Film assets
Uang muka dan biaya Advances and prepaid
dibayar dimuka 9 5.505.735.414 4.798.468.120 expenses
Jumlah aset lancar 252.343.222.231 276.837.975.357 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap – setelah Fixed assets – net of
dikurangi akumulasi penyusutan sebesar accumulated depreciation of
Rp154.151.649.754 pada tanggal Rp154.151.649.754 as of 30 June
30 Juni 2025. Rp146.622.904.278 2025. Rp146.622.904.278 as of
pada tanggal 31 Desember 2024 10 131.639.737.150 129.724.705.420 31 December 2024
Aset film 8 175.710.586.308 227.001.689.305 Film Assets
Properti investasi 11 322.333.039.760 322.333.039.760 Investment properties
Investasi 12 694.669.839.418 680.875.592.034 Investment
Aset takberwujud 13 135.916.392 149.529.570 Intangible asset
Deposit 14 826.086.925 706.086.928 Deposit
Aset hak-guna 15 22.770.342.259 24.014.448.655 Right-of-use asset
Aset pajak tangguhan 18d 58.076.647.664 51.978.203.106 Deferred tax assets
Asti tidak lancar lainnya 1.642.100.000 1.956.710.246 Other non-current asset
Jumlah aset tidak lancar 1.407.804.295.877 1.438.740.005.024 Total non-current assets
JUMLAH ASET 1.660.147.518.107 1.715.577.980.381 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E See accompanying Notes to the Consolidated Financial
terlampir yang merupakan bagian tidak terpisahkan Statements on 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 CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
PER 30 JUNI 2025 AS OF 30 JUNE 2025
(Disajikan dalam Rupiah. kecuali dinyatakan lain) (Expressed in Rupiah. unless otherwise stated)
30 JUNI/ 31 DESEMBER/
Catatan/ JUNE DECEMBER
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 17a 208.042.348.728 214.835.492.544 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 16 17.162.669.592 20.292.659.368 Third parties
Pihak berelasi 37 442.136.594 627.792.979 Related parties
Utang pajak 18b 2.365.219.618 2.065.915.878 Taxes payables
Beban akrual 19 4.630.887.846 2.229.442.573 Accrued expenses
Pendapatan diterima dimuka 20 205.291.953 390.225.513 Unearned revenue
Utang lainnya 21 3.527.942.779 54.886.357.449 Other payables
Utang kepada pihak berelasi 300.000.000 - Due to related parties
Bagian jangka pendek dari Current maturities
utang jangka panjang: of long-term liabilities:
- Utang bank 17b 7.594.155.600 7.220.796.600 Bank loan -
- Liabilitas sewa 24 3.819.085.556 3.596.874.144 Lease liability -
- Utang pembiayaan konsumen 22 345.288.000 329.604.000 Consumer financing liabilities -
Total liabilitas jangka pendek 248.435.026.266 306.475.161.048 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang – Long-term liabilities-
setelah dikurangi bagian net of current maturities:
- Utang bank 17b 39.273.026.105 43.182.168.926 Bank loan -
- Liabilitas sewa 24 24.481.578.861 25.983.298.103 Lease liability -
- Utang pembiayaan konsumen 22 73.232.000 261.560.000 Consumer financing liabilities -
Liabilitas imbalan paska kerja 23 10.170.560.755 9.150.311.239 Post-employment benefit liability
Total liabilitas jangka panjang 73.998.397.721 78.577.338.268 Total non-current liabilities
TOTAL LIABILITAS 322.433.423.987 385.052.499.316 TOTAL LIABILITIES
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E See accompanying Notes to the Consolidated Financial
terlampir yang merupakan bagian tidak terpisahkan Statements on 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 CONSOLIDATED STATEMENTS
DAN PENGHASILAN OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah. kecuali dinyatakan lain) (Expressed in Rupiah. unless otherwise stated)
Catatan/ 30 JUNI/ 30 JUNI/
Notes JUNE 2 0 2 5 JUNE 2 0 2 4
PENJUALAN 30 112.114.536.922 121.666.462.763 SALES
BEBAN POKOK PENJUALAN 31 (84.607.813.554) (64.319.812.465 ) COST OF GOOD SOLD
LABA BRUTO 27.506,723,369 57.346.650.298 GROSS PROFIT
Beban umum dan General and administrative
administrasi 32 (54.829.405.447) (48.889.671.750 ) expenses
TOTAL BEBAN OPERASI (54.829.405.447) (48.889.671.750 ) TOTAL OPERATING EXPENSES
Penghasilan keuangan 33 250.640.046 2.119.648.223 Finance income
Biaya keuangan 34 (14.340.781.535)) (6.181.613.177 ) Finance cost
Beban lainnya 35 42.502.992.062 (130.200.671.751) Other expense
(RUGI) LABA SEBELUM (LOSS) PROFIT BEFORE
PAJAK PENGHASILAN 1.090.168.496 (125.805.658.157) INCOME TAX
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN – NETO 18c.18d 6.098.444.559 27.432.838.415 (EXPENSE) - NET
(RUGI) LABA NETO TAHUN NET (LOSS) PROFIT FOR
BERJALAN 7.188.613.055 (98.372.819.742) THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang tidak akan direklasifikasikan ke Item that wil not be reclassified to
laba rugi profit or loss
Pengukuran kembali atas Re-measurements of post
imbalan paska kerja employement benefits obligation
Pajak penghasilan terkait - - Related income tax
TOTAL (RUGI) LABA TOTAL COMPREHENSIVE
KOMPREHENSIF 7.188.613.055 (98.372.819.742) (LOSS) INCOME FOR THE YEAR
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E See accompanying Notes to the Consolidated Financial
terlampir yang merupakan bagian tidak terpisahkan Statements on 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 STATEMENTS OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah. kecuali dinyatakan lain) (Expressed in Rupiah. unless otherwise stated)
Komponen
Tambahan Modal Ekuitas Lainnya/ Kepentingan Non-
Disetor/ Other Pengendali/
Modal Saham/ Additional Paid in Components of Saldo Laba/ Non-Controlling Jumlah Ekuitas/
Share Capital Capital Equity Retained Earning Jumlah/ Total Interest Total Equity
Saldo pada tanggal Balance as of
1 Januari 2024 371.652.000.000 174.676.203.577 3.363.871.980 676.585.291.230 1.226.277.366.787 113.407.545 1.226.390.774.332 1 January 2024
Rugi bersih tahun berjalan ( 178.766.486.801 ) ( 178.766.486.801 ) ( 1.306.629 ) ( 178.767.793.430 ) Net loss for the year
Penerbitan saham baru New share issuance to
publik 37.165.200.000 270.835.810.000 - 308.001.010.000 - 308.001.010.000 public
Laba komprehensif tahun Net comprehensive
berjalan - - ( 321.709.600 ) ( 321.709.600 ) ( 237 ) ( 321.709.837 ) income for the year
Deviden ( 24.776.800.000 ) ( 24.776.800.000 ) - ( 24.776.800.000 ) Dividend
Saldo pada tanggal Balance as of
31 Desember 2024 408.817.200.000 445.512.013.577 3.042.162.380 473.042.004.429 1.330.413.380.386 112.100.679 1.330.525.481.065 31 December 2024
Laba bersih periode
berjalan - - - 7.187.471.133 7.187.471.133 1.141.922 7.188.613.055 Net income for the period
Saldo pada tanggal Balance as of
30 Juni 2025 408.817.200.000 445.512.013.577 3.042.162.380 480.229.475.562 1.337.600.851.519 113.242.601 1.337.714.094.120 30 June 2025
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 STATEMENTS OF CASH FLOWS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah. kecuali dinyatakan lain) (Expressed in Rupiah. unless otherwise stated)
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan dari pelanggan 162.589.309.599 124.216.056.713 Cash receipts from customers
Pembayaran kepada pemasok ( 49.081.793.105 )( 102.235.012.448 ) Cash payment to suppliers
Pembayaran untuk operasional ( 16.864.879.144 )( 14.756.819.798 ) Cash paid for operational
Pembayaran untuk gaji dan tunjangan Cash paid for salary
karyawan ( 26.070.740.913 )( 25.640.159.605) and employee benefit
Pembayaran untuk pajak penghasilan ( 14.058.234.351 )( 20.146.079.882 ) Cash paid for income tax
ARUS KAS NETO (DIGUNAKAN UNTUK) NET CASH FLOWS (USED IN) PROVIDED BY
DIPEROLEH DARI AKTIVITAS OPERASI 56.513.662.086 ( 38.562.015.020 ) OPERATING ACTIVITIES
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan aset tetap ( 11.314.627.836 )( 6.552.060.363 ) Acquisition of fixed asset
Perolehan investasi jangka panjang ( 35.000.000.000 ) 15.000.000.000 Acquisition of long term inestment
ARUS KAS NETO DIGUNAKAN UNTUK NET CASH FLOWS USED IN INVESTING
AKTIVITAS INVESTASI ( 46.314.627.836 ) 8.447.939.637 ACTIVITIES
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran liabilitas sewa ( 2.591.233.977 )( 1.138.755.108) Payment of lease liabilities
Pinjaman yang diberikan Loan given to related
kepada pihak berelasi - ( 10.855.963.425) parties
Pinjaman diperoleh dari pihak berelasi 300.000.000 - Loan obtained from related parties
Kenaikan pinjaman bank/sewa - 60.959.047.561 Increase in bank loan/lease
Pembayaran pinjaman bank ( 25.529.427.308) ( 6.504.684.673) Bank loan payment
KAS NETO YANG DIPEROLEH DARI AKTIVITAS NET CASH PROVIDED BY
PENDANAAN ( 27.820.661.285) 42.459.644.355 FINACING ACTIVITIES
(PENURUNAN) KENAIKAN KAS (DECREASE) INCREASE IN CASH AND
DAN SETARA KAS ( 17.621.627.035) 12.345.568.972 CASH EQUIVALENT
KAS & SETARA KAS PADA CASH & CASH EQUIVALENT AT
SALDO AWAL 46.018.082.201 114.411.330.909 BEGINNING OF PERIOD
KAS & SETARA KAS PADA CASH & CASH EQUIVALENT AT
SALDO AKHIR 28.396.455.166 126.756.899.881 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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(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 Tbk (“Perusahaan”) didirikan PT Tripar Multivision Plus Tbk (“the Company”) was
berdasarkan Akta Pendirian Perseroan Terbatas No. 17 established based on Deed of Establishment of Limited
tanggal 6 Desember 1990 yang dibuat dihadapan Adlan Liability Company No. 17 dated 6 December 1990 drawn up
Yulizar. S.H.. notaris di Jakarta. Akta Pendirian tersebut before Adlan Yulizar. S.H.. notary in Jakarta. The Deed of
telah memperoleh pengesahan dari Menteri Kehakiman 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 akta terakhir dilakukan berdasarkan Akta The recent amendment to the Company's deed was made
Pernyataan Keputusan Rapat Umum Pemegang Saham Luar based on the Deed of Resolution of Extraordinary General
Biasa No. 62 tanggal 23 September 2024. yang dibuat di Meeting of Shareholders No. 62 dated 23 September 2024.
hadapan Dr. Sugih Haryati. SH.. M.Kn.. notaris di Jakarta made before Dr. Sugih Haryati. SH.. M.Kn.. Notary in
yang mengubah Anggaran Dasar Perseroan. Akta Notaris Jakarta which amends the Company's Articles of
tersebut telah diberitahukan dan diterima oleh Menteri Association. The Notary Deed was notified and accepted by
Hukum dan Hak Asasi Manusia Republik Indonesia dengan the Minister of Law and Human Rights of the Republic of
Surat Keputusan No. AHU-0202756.AH.01.11.Tahun 2024 Indonesia with Decree No. AHU-0202756.AH.01.11.Tahun
tanggal 24 September 2024. 2024 dated 24 September 2024.
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.
b. Penawaran umum perdana saham (“IPO”) Perusahaan b. The Company’s initial public offering of shares (“IPO”)
Dalam rangka IPO Perusahaan. Perusahaan mendapatkan In relation to the IPO of the Company’s shares. the
Surat Pemberitahuan Efektif Pernyataan Pendaftaran No. S- Company obtained the Notification Letter of Statement of
110/D.04/2023 tanggal 28 April 2023 dari Bursa Efek Effective Registration No. S-110/D.04/2023 dated 28 April
Indonesia (“BEI”) untuk melaksanakan IPO sebanyak 2023 from the Indonesian Stock Exchange (“IDX”) to
929.200.000 lembar saham dengan nilai nominal Rp60 per conduct an IPO of 929.200.000 shares to the public with
lembar saham dan harga penawaran sebesar Rp234 per par value of Rp60 per share at an offering price of Rp234
lembar saham pada tanggal 28 April 2023. Seluruh saham per share on 28 April 2023. All of the shares offered to the
yang ditawarkan ke masyarakat pada saat IPO berasal dari public in the IPO were new shares issued by the Company.
saham baru yang diterbitkan Perusahaan. Saham Perusahaan The Company’s shares were listed and traded at the IDX on
dicatatkan dan diperdagangkan di BEI pada tanggal 8 Mei 8 May 2023 (“Listing Date”).
2023 (“Tanggal Pencatatan”).
Page 13
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Dewan Komisaris dan Dewan Direksi. Komite Audit Serta b.c. 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
dibuat dihadapan Dr Sugih Haryati No.22 tanggal Dr. Sugih Haryati No.22 dated 22 December 2022 in Jakarta.
22 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 Commissioners and Board of Directors as of 30 June 2025
30 Juni 2025 dan 31 Desember 2024 adalah sebagai berikut: and 31 December 2024 are as follows:
30 JUNI/JUNE 2025 DAN
31 DESEMBER/DECEMBER 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Ram Jethmal Punjabi President Commissioner
Komisaris Raakhe Ram Punjabi Commissioner
Komisaris Independen Diaz FM Hendropriyono Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Whora Anita Raghunath President Director
Direktur Amrit Ram Pujabi Director
Direktur Amit Ramesh Jethani Director
Direktur Vikas Chand Sharma Director
Susunan Komite Audit Perusahaan pada tanggal The members of Audit Committee as of 30 June 2025 and
30 Juni 2025 dan 31 Desember 2024 adalah sebagai berikut: 31 December 2024 are as follows:
Ketua Diaz FM Hendropriyono Chairman
Anggota Arya Eddy Kartocahyono Member
Anggota Gabriel Pandapotan Member
Pada tanggal 30 Juni 2025 dan 31 Desember 2024. Sekretaris On 30 June 2025 and 31 December 2024. the Corporate
Perusahaan adalah Sugiri. Secretary of the Company is Sugiri.
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
merencanakan. memimpin dan mengendalikan aktivitas planning. directing and controlling the activities of the
Perusahaan. Seluruh anggota Dewan Komisaris dan Direksi Company. All members of the Boards of Commissioners and
dianggap sebagai manajemen kunci Perusahaan. Directors are considered as key management personnels of
the Company.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024 Grup As of 30 June 2025 and 31 December 2024. the Group has a
memiliki total 306 dan 270 karyawan (tidak diaudit). total of 306 and 270 employees (unaudited).
Page 14
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Entitas anak. asosiasi dan penyertaan lainnya d. Subsidiaries. associates. and other investment
Persentase Kepemilikan Efektif
Perusahaan/
Effective Percentage of Total Aset Sebelum Eliminasi/ Total
Ownership of the Company Assets Before Elimination
Tahun
Beroperasi
Komersial/ 31
Year of DESEMBER/
Commercial Lokasi/ 30 JUNI/ DECEMBER 30 JUNI/ 31 DESEMBER/
Entitas/ Entities Operation Location Jenis Usaha/ Nature of Business JUNE 2025 2024 JUNE 2025 DECEMBER 2024
Entitas anak/ Subsidiaries
Kepemilikan langsung/
Direct ownership
PT Multi Inter Media 2000 Jakarta Jasa IT/IT service 99.89% 41.567.695.060 41.612.384.446
Penerbit. penjilidan &
penerbitan /Publishers. binding
PT Multi Kreasi Media 1999 Jakarta & publishing 99.75% 20.816.320.769 20.829.939.277
Bisnis perumahan /Real estate
PT MVP Bangun Sarana 2013 Jakarta business 99.99% 138.008.647.259 153.157.759.079
Pengelola jaringan bioskop
PT Platinum Sinema 2014 Jakarta /Cinema network manager 99.99% 139.916.725.003 137.924.678.773
Penyedia akomodasi makanan
dan minuman/ Provider of food
PT Starville MVP Sentul 2022 Jakarta and beverage accommodation 99.00% 2.562.571.930 2.562.006.476
Kepemilikan tidak
langsung/ Indirect
ownership
Produksi & distribusi film/ Film
PT Multi Platinum Screen 2013 Jakarta production & distribution 99.60% 1.937.130.620 2.175.364.968
Entitas asosiasi/ Associates
entity
Kepemilikan langsung/
Direct ownership
Pengelola jaringan bioskop USD 1.494.693 USD 1.517.232
Major Platinum Cineplex /Cinema network manager ekv/eqv. Rp ekv/ eqv.
(Laos) Co. Ltd 2016 Laos 40.00% 24.263.351.469 Rp24.275.712.000
PT Kreatif Berkah Abadi 2023 Jakarta Platform OTT/OTT Platform 34.95% 4.571.435.340 1.984.176.994
Kepemilikan tidak
langsung/ Indirect
ownership
Jasa pembangunan gedung &
pengelolaan gedung /Building
PT Ciputra Multivision development & building
Nusantara 2014 Jakarta management service 33.33% 595.437.818.657 699.749.136.131
Major Platinum Cineplex Pengelola jaringan bioskop
(Cambodia) Co. Ltd 2014 /Cinema network manager 15.30% -- -
Penyertaan lainnya -
langsung/ Other
investment - direct
PT Montir Indonesia Jaya 2016 Jakarta Perawatan mobil/ Car service 17.30% - -
Produksi & distribusi film/ Film
PT Multi Platinum Screen 2013 Jakarta production & distribution 0.40% 1.937.130.620 2.175.364.968
Perfilman dan perekaman video
PT MNC Pictures 2009 Jakarta / Film and video recording 10.00% 2.677.637.241.494 2.677.637.241.494
Kepemilikan langsung Direct ownership
PT Multi Inter Media (MIM) PT Multi Inter Media (MIM)
MIM didirikan berdasarkan Akta Notaris No. 10 tanggal6 MIM was established based on Notarial Deed No. 10 dated
Desember 2000 yang dibuat di hadapan Haji Zaini Zein. 6 December 2000 made before Haji Zaini Zein. S.H.. a
SH.. notaris di Jakarta dan telah mendapat pengesahan notary in Jakarta and has been approved by the Minister
dari Menteri Kehakiman dan Hak Asasi Manusia Republik of Justice and Human Rights of the Republic of Indonesia
Indonesia No. C-13.360HT.01.01.TH.2001 tanggal No. C-13.360HT.01.01.TH.2001 dated 19 October 2021.
19 Oktober 2021.
Per 31 Maret 2025 dan Desember 2024. penyertaan saham As 31 March 2025 and December 2024. the Group's
Group pada MIM adalah sebesar Rp8.990.000.000 yang investment in MIM amounted to Rp8.990.000.000
terdiri dari 8.990 lembar saham atau sebanyak 99.89% consisting of 8.990 shares or 99.89% ownership.
kepemilikan.
Page 15
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Entitas anak (Lanjutan) d. Subsidiaries (Continued)
Kepemilikan langsung (Lanjutan) Direct ownership (Continued)
PT Multi Kreasi Media (MKM) PT Multi Kreasi Media (MKM)
MKM didirikan berdasarkan Akta Notaris No. 69 tanggal 23 MKM was established based on Notarial Deed No. 66
Maret 1999 yang dibuat di hadapan Haji Zaini Zein. SH.. dated 23 March 1999 made before Haji Zaini Zein. S.H..
notaris di Jakarta dan telah mendapat pengesahan dari a notary in Jakarta and has been approved by the
Menteri Kehakiman dan Hak Asasi Manusia Republik Minister of Justice and Human Rights of the Republic of
Indonesia No. C-20364.HT.01.01.TH 2000 tanggal Indonesia No. C-20364.HT.01.01.TH 2000 dated
11 September 2000. 11 September 2000.
Per 31 Maret 2025 dan Desember 2024. penyertaan saham As of 31 March 2025 and December 2024. the Group's
Group pada MKM adalah sebesar Rp3.990.000.000 yang investment in MKM amounted to Rp3.990.000.000
terdiri dari 39.900 lembar saham atau sebanyak 99.75% consisting of 39.900 shares or 99.75% ownership.
kepemilikan.
PT MVP Bangun Sarana (MBS) PT MVP Bangun Sarana (MBS)
MBS didirikan berdasarkan Akta Notaris No. 29 tanggal 11 MBS was established based on Notarial Deed No. 29 dated
Maret 2013 yang dibuat di hadapan Utiek Rochmuljati 11 March 2013 made before Utiek Rochmuljati
Abdurachman. SH.. MLI.. MKn.. notaris di Jakarta dan Abdurachman. SH.. MLI.. MKn.. a notary in Jakarta and
telah mendapat pengesahan dari Menteri Kehakiman dan has been approved by the Minister of Justice and Human
Hak Asasi Manusia Republik Indonesia No. AHU- Rights of the Republic of Indonesia No. AHU-
61661.AH.01.01.Tahun 2013 tanggal 27 November 2013. 61661.AH.01.01.Tahun 2013 dated 27 November 2013.
Berdasarkan Akta Notaris No. 98 tanggal 30 Desember Based on Notarial Deed No. 98 dated 30 December 2024.
2024. para pemegang saham MBS menyetujui the shareholders of MBS approved the reduction of issued
pengurangan modal ditempatkan dan modal disetor and fully paid-up capital from Rp196.300.000.000 to
penuh dari semula sebesar Rp196.300.000.000 menjadi Rp161.300.000.000. resulting in the Group's ownership in
Rp161.300.000.000. sehingga kepemilikan Group pada MBS amounting to Rp161.298.000.000 consisting of
MBS menjadi sebesar Rp161.298.000.000 yang terdiri dari 1.612.980 shares or 99.99% ownership.
1.612.980 lembar saham atau sebanyak 99.99%
kepemilikan.
PT Platinum Sinema (PS) PT Platinum Sinema (PS)
PS didirikan berdasarkan Akta Notaris No. 44 tanggal 29 PS was established based on Notarial Deed No. 44 dated
November 2013 yang dibuat di hadapan Utiek 29 November 2013 made before Utiek Rochmuljati
Rochmuljati Abdurachman. SH.. MLI.. MKn.. notaris di Abdurachman. SH.. MLI.. MKn.. a notary in Jakarta and
Jakarta dan telah mendapat pengesahan dari Menteri has been approved by the Minister of Justice and Human
Kehakiman dan Hak Asasi Manusia Republik Indonesia No. Rights of the Republic of Indonesia No. AHU-
AHU-64954.AH.01.01.Tahun 2013 tanggal 11 November 64954.AH.01.01.Tahun 2013 dated 11 November 2013.
2013.
Berdasarkan Akta Notaris No. 79 tanggal 20 Desember Based on Notarial Deed No. 79 dated 20 December 2022.
2022. para pemegang saham PS menyetujui penambahan the shareholders of PS approved the increase of issued
modal ditempatkan dan modal disetor penuh dari semula and fully paid capital from Rp35.000.000 to
sebesar Rp35.000.000.000 menjadi Rp48.145.000.000. Rp48.145.000.000. This increase came from the
Kenaikan ini berasal dari konversi utang PS kepada Group conversion of PS's loan to the Group amounting to
sebesar Rp13.145.000.000. sehingga kepemilkan Group Rp13.145.000.000. so that the Group's ownership in PS
pada PS menjadi sebesar Rp48.142.000.000 yang terdiri amounted to Rp48.142.000.000 consisting of 481.425
dari 481.425 lembar saham atau sebanyak 99.99% shares or 99.99% ownership.
kepemilikan.
Major Platinum Cineplex (Laos) Co. Ltd (MPC Laos) Major Platinum Cineplex (Laos) Co. Ltd (MPC Laos)
MPC Laos merupakan perusahaan yang bergerak di bidang MPC Laos is engaged in the operator or management of
operator atau pengelola jaringan bioskop Major Cineplex Major Cineplex cinema network in Laos. Based on the
di Laos. Berdasarkan Perjanjian Pemegang Saham tanggal Shareholders Agreement dated 15 March 2016. the
15 Maret 2016. kepemilikan pada MPC Laos adalah ownership in MPC Laos is LAK 936.000.000 consisting of
sebesar LAK 936.000.000 yang terdiri dari 120.000 lembar 120.000 shares or 40% ownership.
saham atau sebanyak 40% kepemilikan.
Page 16
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. NFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Entitas anak (Lanjutan) d. Subsidiaries (Continued)
Kepemilikan langsung (Lanjutan) Direct ownership (Continued)
PT Montir Indonesia Jaya (MIJ) PT Montir Indonesia Jaya (MIJ)
MIJ didirikan berdasarkan Akta Notaris No. 22 tanggal MIJ was established based on Notarial Deed No. 22 dated
6 April 2016 yang dibuat di hadapan Utiek Rochmuljati 6 April 2016 made before Utiek Rochmuljati
Abdurachman. SH.. MLI.. MKn.. notaris di Jakarta dan Abdurachman. SH.. MLI.. MKn.. a notary in Jakarta and
telah mendapat pengesahan dari Menteri Kehakiman dan has been approved by the Minister of Justice and Human
Hak Asasi Manusia Republik Indonesia No. AHU- Rights of the Republic of Indonesia No. AHU-
0017967.AH.01.01.Tahun 2016 tanggal 7 April 2016. 0017967.AH.01.01.Tahun 2016 dated 7 April 2016.
Berdasarkan Akta Notaris No. 46 tanggal 18 April 2017. Based on Notarial Deed No. 46 dated 18 April 2017. the
para pemegang saham MIJ menyetujui penambahan shareholders of MIJ approved the increase of issued and
modal ditempatkan dan modal disetor penuh menjadi fully paid capital to Rp2.720.000.000. so that the Group's
Rp2.720.000.000. sehingga kepemilkan Group pada MIJ ownership in MIJ amounted to Rp2.660.000.000
menjadi sebesar Rp2.660.000.000 yang terdiri dari 250 consisting of 250 series B shares or 17.30% ownership.
lembar saham seri B atau sebanyak 17.30% kepemilikan.
Perusahaan tidak beroperasi sejak tahun 2020 dan saat The Company has not operated since 2020 and is
ini sedang dalam proses likuidasi. currently in the process of liquidation.
PT Kreatif Berkah Abadi (KBA) PT Kreatif Berkah Abadi (KBA)
KBA didirikan berdasarkan Akta Notaris No. 47 tanggal KBA was established based on Notarial Deed No. 47 dated
30 Januari 2023 yang dibuat di hadapan Mustangin SH.. 30 January 2023 made before Mustangin SH.. M.Kn.. a
M.Kn.. notaris di Jakarta dan telah mendapat notary in Jakarta and has been approved by the Minister
pengesahan dari Menteri Kehakiman dan Hak Asasi of Justice and Human Rights of the Republic of Indonesia
Manusia Republik Indonesia No. AHU- No. AHU-0019706.AH.01.11.Tahun 2023 tanggal 31 Jan
0019706.AH.01.11.Tahun 2023 tanggal 31 Jan 2023. 2023.
Berdasarkan Akta Notaris No. 48 tanggal 18 Agustus 2023. Based on Notarial Deed No. 48 dated 18 August 2023. the
para pemegang saham MIJ menyetujui penambahan shareholders of MIJ approved the increase in issued and
modal ditempatkan dan modal disetor penuh dari semula fully paid capital from the original amount of
sebesar Rp3.000.000 menjadi Rp25.000.000. sehingga Rp3.000.000 to Rp25.000.000. so that the Group's
kepemilkan Group pada KBA menjadi sebesar ownership in KBA amounted to Rp8.870.000.000
Rp8.870.000.000 yang terdiri dari 89.700 lembar saham consisting of 89.700 series B shares or 34.95% ownership.
seri B atau sebanyak 34.95% kepemilikan.
PT Multi Platinum Screen (MPS) PT Multi Platinum Screen (MPS)
MPS didirikan berdasarkan Akta Notaris No. 06 tanggal 14 MPS was established based on Notarial Deed No. 06 dated
Mei 2007 yang dibuat di hadapan Utiek Rochmuljati 14 May 2007 made before Utiek Rochmuljati
Abdurachman. SH.. MLI.. MKn.. notaris di Jakarta dan Abdurachman. SH.. MLI.. MKn.. a notary in Jakarta and
telah mendapat pengesahan dari Menteri Kehakiman dan has been approved by the Minister of Justice and Human
Hak Asasi Manusia Republik Indonesia W29-01180 Rights of the Republic of Indonesia No. W29-01180
HT.01.01-TH.2007 tanggal 15 Juni 2007. HT.01.01-TH.2007 tanggal 15 June 2007.
Per 31 Maret 2025 dan Desember 2024. penyertaan saham As of 31 March 2025 and December 2024. the investment
pada MPS adalah sebesar Rp125.000.000 atau sebanyak in MPS amounted to Rp125.000.000 or 100% ownership.
100% kepemilikan. Kepemilikan ini terdiri dari This ownership consists of direct ownership by the Parent
kepemilikan langsung oleh Induk Perusahaan sebesar Company amounting to Rp500.000 consisting of 500.000
Rp500.000 yang terdiri dari 500.000 lembar saham atau shares or 0.40% ownership and indirect ownership
sebesar 0.40% kepemilikan dan kepemilikan tidak through PS amounting to Rp124.500.000 consisting of
langsung melalui PS sebear Rp124.500.000 yang terdiri 124.500.000 shares or 99.60% kepemilikan.
dari 124.500.000 atau sebesar 99.60% kepemilikan.
Page 17
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Entitas anak (Lanjutan) d. Subsidiaries (Continued)
Kepemilikan langsung (Lanjutan) Direct ownership (Continued)
PT Starville MVP Sentul (SMS) PT Starville MVP Sentul (SMS)
SMS didirikan berdasarkan Akta Notaris No. 35 tanggal SMS was established based on Notarial Deed No. 35
29 Oktober 2021 yang dibuat di hadapan Utiek dated 29 October 2021 made before Utiek Rochmuljati
Rochmuljati Abdurachman. SH.. MLI.. MKn.. notaris di Abdurachman. SH.. MLI.. MKn.. a notary in Jakarta and
Jakarta dan telah mendapat pengesahan dari Menteri has been approved by the Minister of Justice and
Kehakiman dan Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia No. AHU-
No. AHU-0208737.AH.01.11.Tahun 2021 tanggal 26 0208737.AH.01.11.Tahun 2021 dated 26 November
November 2021. 2021.
Per 30 Juni 2025 dan 31 Desember 2024. penyertaan As of 30 Juni 2025 and 31 December 2024. the Group's
saham Group pada SMS adalah sebesar Rp2.475.000.000 investment in SMS amounted to Rp2.475.000.000
yang terdiri dari 2.475 lembar saham atau sebanyak consisting of 2.475 shares or 99.00% ownership.
99.00% kepemilikan.
PT MNC Pictures (MNCP) PT MNC Pictures (MNCP)
MNCP didirikan tahun 2005 yang bergerak di bidang MNCP was established in 2005 which is engaged in the
rumah produksi. production house.
Berdasarkan Akta Notaris No. 18 tanggal 20 September Based on Notarial Deed No. 18 dated 20 September
2024. para pemegang saham MNCP menyetujui 2024. the shareholders of MNCP approved the increase
peningkatan modal ditempatkan dan disetor dari in issued and paid-up capital from the original amount
semula sebesar Rp1.003.140.000.000 menjadi of Rp1.003.140.000.000 to Rp1.066.747.000.000 so that
Rp1.066.747.000.000 sehingga kepemilikan Group pada the Group's ownership in MNCP amounted to
MNCP adalah sebesar Rp106.675.000.000 yang terdiri Rp106.675.000.000 consisting of 106.675 shares or
dari 106.675 lembar saham atau sebanyak 10.00% 10.00% ownership.
kepemilikan.
Kepemilikan tidak langsung Indirect ownership
PT Ciputra Multivision Nusantara (CMN) PT Ciputra Multivision Nusantara (CMN)
CMN didirikan berdasarkan Akta Notaris No. 103 tanggal CMN was established based on Notarial Deed No. 103
26 Desember 2014 di Jakarta. dated 26 December 2014 in Jakarta.
Berdasarkan Akta Notaris No. 142 tanggal 29 Oktober Based on Notarial Deed No. 142 dated 29 October 2024.
2024. para pemegang saham CMN menyetujui the shareholders of CMN approved the reduction of
pengurangan modal ditempatkan dan modal disetor issued and fully paid capital to Rp483.577.806.000
penuh menjadi sebesar Rp483.577.806.000 dimana where the reduction of shares was carried out by the
pengurangan saham ini dilaksanakan oleh para shareholders proportionally. so that the Group's
pemegang saham secara proporsional. sehingga ownership through MBS in CMN amounted to
kepemilikan Group melalui MBS pada CMN menjadi Rp35.000.000.000 consisting of 35.000.000 shares or
sebesar Rp35.000.000.000 yang terdiri dari 35.000.000 33.33% ownership.
lembar saham atau sebanyak 33.33% kepemilikan.
Major Platinum Cineplex (Cambodia) Co. Ltd (MPC Major Platinum Cineplex (Cambodia) Co. Ltd (MPC
Cambodia) Cambodia)
MPC Cambodia merupakan perusahaan yang bergerak di MPC Cambodia is a company engaged in the operator or
bidang operator atau pengelola jaringan bioskop Major management of Major Cineplex cinema network in
Cineplex di Kamboja. Berdasarkan Perjanjian Cambodia. Based on the Shareholders Agreement dated
Pemegang Saham tanggal 26 Desember 2024. 26 December 2024. the Group's ownership through PS
kepemilikan Group melalui PS pada MPC Cambodia in MPC Cambodia is KHR 61.200.000 consisting of
adalah sebesar KHR 61.200.000 yang terdiri dari 15.300 15.300 shares or 15.30% ownership.
lembar saham atau sebanyak 15.30% kepemilikan.
Page 18
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
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.
Laporan keuangan konsolidasian disusun berdasarkan The consolidated financial statements are prepared on
dasar akrual. kecuali laporan arus kas konsolidasian. dan the accrual basis. except for the consolidated statement
dengan menggunakan konsep biaya historis. kecuali of cash flows. and using the historical cost concept of
untuk yang telah diungkapkan di dalam catatan atas accounting. except as disclosed in the relevant notes to
laporan keuangan konsolidasian yang relevan. the consolidated financial statements herein.
Laporan arus kas konsolidasian menyajikan penerimaan The consolidated statement of cash flows present the
dan pengeluaran kas dan setara kas yang diklasifikasikan receipts and payments of cash and cash equivalent
menurut aktivitas operasi. investasi dan pendanaan. classified into operating. investing and financing
Laporan arus kas konsolidasian disajikan dengan activities. The consolidated statement of cash flow are
menggunakan metode langsung. 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 expressed in Rupiah (“Rp”) which is the functional
uang 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.
Page 19
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
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 2024 Financial Accounting Standards effective from
1 January 2024
Penerapan standar baru. amendemen dan penyesuaian The adoption of new standards. amendments and
yang telah diterbitkan. dan yang akan berlaku efektif improvements issued and effective for the financial year
untuk tahun buku yang dimulai pada atau setelah at or after 1 January 2024 which do not have substantial
1 Januari 2024 namun tidak berdampak secara changes to the Group’s accounting policies and had
substansial terhadap kebijakan akuntansi Grup dan material impact on the consolidated financial
berpengaruh material terhadap laporan keuangan statements are as follows:
konsolidasian adalah sebagai berikut:
• Amendemen PSAK 201 “Penyajian Laporan • Disclosure of Accounting Policies – Amendments to
Keuangan” – Pengungkapan Kebijakan Akuntansi PSAK 201
• Amendemen PSAK 208 “Kebijakan Akuntansi. • Amendment PSAK 208 “Accounting Policies.
Perubahan Estimasi Akuntansi. dan Kesalahan” – Changes Accounting Estimate and Errors”
Definisi Estimasi Akuntansi Definition of Accounting Estimates
• Amandemen PSAK 216 “aset tetap” tentang hasil • Amendment PSAK 216 “fixed assets” about
sebelum penggunaan yang diintensikan proceeds before intended use
• Amendemen PSAK 212 “Pajak Penghasilan” – Pajak • The amendment PSAK 212 “Income Taxes” -
Tangguhan terkait Aset dan Liabilitas yang timbul Deferred Tax related to Assets and Liabilities
dari Transaksi Tunggal arising from a Single Transaction
Standar baru dan amandemen standar yang telah New standards and amendments issued and relevant for
diterbitkan dan relevan bagi Grup yang wajib diterapkan the Group. that are mandatory implemented for the
untuk tahun buku yang dimulai pada tanggal 1 Januari financial year beginning 1 January 2024 and have not
2024 dan belum diterapkan secara dini oleh Grup. adalah been early adopted by the Group. are as follows:
sebagai berikut:
• Amendemen PSAK 201 “Penyajian Laporan • Amendment PSAK 201 “Presentation of Financial
Keuangan” Statement”
• Amendemen PSAK 116 “Sewa” - Liabilitas Sewa • Amendment PSAK 116 “Leases” – Lease Liability in
dalam Jual dan Sewa-balik Sale and Leaseback
• PSAK 117: Kontrak Asuransi • PSAK 117: Insurance Contracts
c. Prinsip-prinsip konsolidasian c. Principles of consolidation
Grup menerapkan PSAK 110. “Laporan Keuangan The Group adopted PSAK 110. “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 110 mengatur penyusunan dan penyajian laporan PSAK 110 provides for the preparation and presentation
keuangan konsolidasian untuk sekelompok entitas yang of consolidated financial statements for a group of
berada dalam pengendalian suatu entitas induk. dan entities under the control of a parent. and the
akuntansi untuk investasi pada entitas anak. accounting for investments in subsidiaries. jointly
pengendalian bersama entitas dan entitas asosiasi ketika controlled entities and associated entities when
laporan keuangan tersendiri disajikan sebagai informasi separate financial statements are presented as
tambahan. additional information.
Page 20
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
keuangan Perusahaan dan entitas anaknya seperti yang accounts of the Company and its subsidiaries mentioned
disebutkan pada Catatan 1c. yang dimiliki oleh in Note 1c. in which the Company maintains (directly or
Perusahaan (secara langsung atau tidak langsung) indirectly) equity ownership of more than 50% and is
dengan kepemilikan saham lebih dari 50% dan controlled by the Company.
dikendalikan oleh Perusahaan.
Seluruh transaksi material dan saldo akun antar All material intercompany transactions and account
perusahaan (termasuk laba atau rugi yang signifikan balances (including the related significant unrealized
yang belum 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.
Kerugian entitas anak yang tidak dimiliki secara penuh Losses of a non-wholly owned subsidiary are attributed
diatribusikan pada KNP bahkan jika hal ini to the NCI even if that results in a deficit balance. In
mengakibatkan KNP mempunyai saldo defisit. Jika case of loss of control over a subsidiary. the Company:
kehilangan pengendalian atas suatu entitas anak. maka
Perusahaan:
• Menghentikan pengakuan aset (termasuk • Derecognizes the assets (including goodwill) and
goodwill) dan liabilitas entitas anak; liabilities of the subsidiaries;
• Menghentikan pengakuan jumlah tercatat setiap • Derecognizes the carrying amount of any NCI;
KNP;
• 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 • Recognizes the fair value of any investment
wajarnya; retained;
• Mengakui setiap perbedaan yang dihasilkan • Recognizes any surplus or deficit in profit or loss;
sebagai keuntungan atau kerugian dalam laporan and
laba rugi; dan
• Mereklasifikasi bagian induk atas komponen yang • Reclassifies the parent’s share of components
sebelumnya diakui sebagai penghasilan previously recognized in other comprehensive
komprehensif lain ke laporan laba rugi. atau income to profit or loss or retained earnings. as
mengalihkan secara langsung ke saldo laba. appropriate.
sebagaimana mestinya.
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 indirectly. to the Company. which are presented in the
Perusahaan. yang masing-masing disajikan dalam consolidated statements of profit or loss and other
laporan laba rugi dan penghasilan komprehensif lain comprehensive income and under the equity section of
konsolidasian dan dalam ekuitas pada laporan posisi the consolidated statements of financial position.
keuangan konsolidasian. terpisah dari bagian yang respectively. separately from the corresponding portion
dapat diatribusikan kepada pemilik entitas induk. attributable to the equity holders of the parent entity.
Perubahan dalam bagian kepemilikan Perusahaan pada Changes in the Company ownership interest in a
suatu entitas anak yang tidak mengakibatkan hilangnya subsidiary that do not result in loss of control are
pengendalian dicatat sebagai transaksi ekuitas. Nilai accounted for as equity transactions. The carrying
tercatat kepentingan Perusahaan dan nonpengendali amounts of the Company and non-controlling interests
disesuaikan untuk mencerminkan perubahan bagian are adjusted to reflect the changes in their relative
kepemilikannya atas entitas anak. Setiap perbedaan interests in the subsidiary. Any differences between the
antara jumlah KNP disesuaikan dan nilai wajar imbalan amount by which the NCI are adjusted and the fair value
yang diberikan atau diterima diakui secara langsung of consideration paid or received is recognized directly
dalam ekuitas dan diatribusikan pada pemilik entitas in equity and attributed to the owners of the parent
induk. entity.
Page 21
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Entitas anak Subsidiaries
Laporan keuangan konsolidasian menyajikan hasil The consolidated financial statements present the
usaha Grup seolah-olah sebagai entitas tunggal. results of the Group as if they formed a single entity.
Laporan keuangan entitas anak termasuk ke dalam The financial statements of subsidiaries are included
laporan keuangan konsolidasian sejak tanggal in the consolidated financial statements from the date
pengendalian dimulai sampai dengan tanggal that control commences until the date that control
pengendalian dihentikan. Kebijakan akuntansi entitas ceases. The accounting policies of subsidiaries have
anak diubah apabila dipandang perlu untuk been changed when necessary to align them with the
menyelaraskan kebijakan akuntansi yang diadopsi oleh policies adopted by the Group.
Grup.
Kerugian yang terjadi pada kepentingan Losses applicable to the non-controlling interests in a
nonpengendali pada entitas anak dialokasikan kepada subsidiary are allocated to the non-controlling
kepentingan non-pengendali bahkan apabila interests even if doing so causes the non-controlling
dialokasikan kepada kepentingan non-pengendali interests to have a deficit balance. Non-controlling
tersebut dapat menimbulkan saldo defisit. interests is presented in the consolidated statements
Kepentingan non-pengendali disajikan di dalam of financial position within equity. separately from
laporan keuangan konsolidasian pada bagian ekuitas. the equity of the owners of the parent.
yang terpisah dari ekuitas pemilik entitas induk.
Pada saat terjadi hilangnya pengendalian. Grup Upon the loss of control. Group derecognize the assets
menghentikan pengakuan aset dan liabilitas entitas and liabilities of the subsidiaries. any non-controlling
anak. semua kepentingan non-pengendali dan interests and the other components of equity related
komponen ekuitas lainnya terkait dengan entitas anak. to the subsidiaries. Any surplus or deficit arising on the
Segala surplus atau defisit yang timbul dari hilangnya loss of control is recognised in profit or loss. If Group
pengendalian. diakui di dalam laporan laba rugi. retains any interest in the previous subsidiaries. then
Apabila Grup masih memiliki bagian di dalam entitas such interest is measured at fair value at the date that
anak sebelumnya. maka bagian tersebut diukur pada control is lost.
nilai wajar pada tanggal saat 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 significant influence but not control. generally
pengendalian. biasanya melalui kepemilikan hak suara accompanying a shareholding of between 20% and 50%
antara 20% dan 50%. Investasi entitas asosiasi dicatat of the voting rights. Investments in associates are
dengan metode ekuitas. Sesuai metode ekuitas. accounted for using the equity method of accounting.
investasi pada awalnya dicatat pada biaya. dan nilai Under the equity method. the investment is initially
tercatat akan meningkat atau menurun untuk recognised at cost. and the carrying amount is
mengakui bagian investor atas laba rugi investee increased or decreased to recognise the investor’s
setelah tanggal akuisisi. Di dalam investasi Grup atas share of the profit or loss of the investee after the
entitas asosiasi termasuk goodwill yang diidentifikasi date of acquisition. The Group’s investment in
ketika akuisisi. 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 share of the amounts previously recognised in other
telah diakui sebelumnya pada pendapatan comprehensive income is reclassified to statements of
komprehensif lain yang direklasifikasi ke laporan laba profit or loss where appropriate.
rugi.
Page 22
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Entitas anak (lanjutan) Subsidiaries (Continued)
Bagian Grup atas laba atau rugi entitas asosiasi pasca The Group’s share of post-acquisition profits or losses
akuisisi diakui dalam laporan laba rugi dan bagian atas is recognised in the profit or loss. and its share of post-
mutasi pendapatan komprehensif lain pasca akuisisi acquisition movements in other comprehensive income
diakui di dalam pendapatan komprehensif lain dan is recognized in other comprehensive income with a
diikuti dengan penyesuaian pada jumlah tercatat corresponding adjustment to the carrying amount of
investasi. Dividen yang akan diterima dari entitas the investment. Dividends receivable from associates
asosiasi diakui sebagai pengurang jumlah tercatat are recognised as reduction in the carrying amount of
investasi. the investment.
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 constructive obligations or made payments on behalf
atas nama entitas asosiasi. of the associate.
Pada setiap tanggal pelaporan. Grup menentukan The Group determines at each reporting date whether
apakah terdapat bukti objektif bahwa telah terjadi there is any objective evidence that the investment in
penurunan nilai pada investasi pada entitas asosiasi. the associate is impaired. If this is the case. the Group
Jika demikian. maka Grup menghitung besarnya calculates the amount of impairment as the difference
penurunan nilai sebagai selisih antara jumlah yang between the recoverable amount of the associate and
terpulihkan dan nilai tercatat atas investasi pada its carrying value and recognises the amount adjacent
perusahaan asosiasi dan mengakui selisih tersebut to “share in net income of an associate” in the profit
pada “bagian atas laba neto entitas asosiasi” di or loss. Unrealised losses are eliminated unless the
laporan laba rugi. Kerugian yang belum direalisasi transaction provides evidence of an impairment of the
dieliminasi kecuali transaksi tersebut memberikan asset transferred. Accounting policies of associates
bukti penurunan nilai atas aset yang ditransfer. have been changed where necessary to ensure
Kebijakan akuntansi entitas asosiasi disesuaikan jika consistency with the policies adopted by the Group.
diperlukan untuk memastikan konsistensi dengan
kebijakan yang diterapkan oleh Grup.
Laba atau rugi yang dihasilkan dari transaksi hulu dan Profits or losses resulting from upstream and
hilir antara Grup dengan entitas asosiasi diakui dalam downstream transactions between the Group and its
laporan keuangan Grup hanya sebesar bagian investor associates are recognised in the Group’s financial
lain dalam entitas asosiasi. statements only to the extent of unrelated investor’s
interests in the associates.
Keuntungan dan kerugian dilusi yang timbul pada Dilution gains and losses arising in investments in
investasi entitas asosiasi diakui dalam laporan laba associates are recognised in the profit or loss.
rugi.
Transaksi dengan kepentingan non-pengendali Transactions with non-controlling interests
Transaksi dengan kepentingan nonpengendali dihitung Transactions with non-controlling interests are
sebagai transaksi dengan pemilik dalam kapasitasnya accounted for as transactions with owners in their
sebagai pemilik dan oleh karena itu tidak terdapat capacity as owners and therefore no goodwill is
goodwill yang diakui sebagai hasil transaksi tersebut. recognised as a result of such transactions. The
Penyesuaian kepentingan non-pengendali berdasarkan adjustments to non-controlling interests are based on
jumlah proporsional aset bersih entitas anak. a proportionate amount of the net assets of the
subsidiaries.
Page 23
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Transaksi yang dieliminasi pada konsolidasi Transactions eliminated on consolidation
Saldo dan transaksi antar Grup dan semua pendapatan Inter-Company balances and transactions. and any
dan beban yang belum terealisasi yang timbul dari unrealized income and expenses arising from inter-
transaksi antar Grup. dieliminasi di dalam penyusunan Company transactions. are eliminated in preparing and
dan penyajian laporan keuangan konsolidasian. Laba presenting the consolidated financial statements.
yang belum terealisasi yang timbul dari transaksi Unrealized gains arising from transactions with
dengan entitas asosiasi. dieliminasi terhadap investasi associates are eliminated against the investment to the
dari bagian Grup di dalam investee. extent of Group’s interest in the investee.
Kerugian yang belum terealisasi. dieliminasi dengan Unrealized losses are eliminated in the same way as
cara yang sama dengan keuntungan yang belum unrealized gains. but only to the extent that there is no
terealisasi. hanya apabila tidak terdapat bukti evidence of impairment.
penurunan nilai.
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 each
setiap entitas anggota Grup diukur menggunakan mata Group member entity are measured using the currency of
uang dari lingkungan ekonomi utama dimana entitas the primary economic environment in which the entity
tersebut beroperasi (“mata uang fungsional”). Laporan operates (“functional currency”). The consolidated
keuangan konsolidasian disajikan dalam Rupiah (“Rp”). financial statements are presented in Rupiah (“Rp”).
yang merupakan mata uang fungsional Perusahaan dan which is the functional currency of the Company and the
penyajian Grup. 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 and
kurs yang timbul dari penyelesaian transaksi dalam losses resulting from the settlement of such transactions
mata uang asing dan dari penjabaran aset dan liabilitas and from the translation at period-end exchange rates
moneter dalam mata uang asing menggunakan kurs of monetary assets and liabilities denominated in foreign
yang berlaku pada akhir periode pelaporan diakui currencies are recognised in profit or loss.
dalam laba rugi.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024. kurs As of 30 June 2025 and 31 December 2024. the rates of
nilai tukar yang digunakan. berdasarkan kurs tengah exchange used. based on the middle rates published by
yang diterbitkan Bank Indonesia adalah sebagai Bank Indonesia. are as follows:
berikut:
2025 2024
1 Dolar Amerika Serikat (USD) 16.233 16.162 1 United States Dollar (USD)
Page 24
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
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 entitas the other entity (or an associate or joint
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);
(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 (d) One entity is a joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of the
entitas asosiasi dari entitas ketiga; third entity;
(e) Entitas tersebut adalah suatu program (e) The entity is a post-employment benefit plan
imbalan pasca-kerja untuk imbalan kerja dari for the benefit of employees of either the
salah satu entitas pelapor atau entitas yang reporting entity or an entity related to the
terkait dengan entitas pelapor. Jika entitas reporting entity. If the reporting entity is
pelapor adalah entitas yang itself such a plan. the sponsoring entity are
menyelenggarakan program tersebut. maka also related to the reporting entity;
entitas sponsor juga berelasi dengan entitas
pelapor;
(f) Entitas yang dikendalikan atau dikendalikan (f) The entity is controlled or jointly controlled
bersama oleh orang yang diidentifikasi dalam by a 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 key management personnel of the entity (or of
entitas induk dari entitas); a parent of the entity);
(h) Entitas. atau anggota dari kelompok yang (h) The entity. or any member of a group of which
mana entitas merupakan bagian dari kelompok it is a part. provides key management personal
tersebut. menyediakan jasa personal services to the reporting entity or to the
manajemen kunci kepada entitas pelapor atau parent of the reporting entity.
kepada entitas induk dari entitas pelapor.
Page 25
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
f. Instrumen keuangan f. Financial 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.
Aset keuangan Grup terdiri dari kas dan setara kas. Group’s financial assets consist of cash and cash
piutang usaha. dan piutang non-usaha. equivalents. trade receivables. and non-trade
receivables.
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
transaksi yang dapat diatribusikan secara langsung. transaction costs. Interest income is calculated
Pendapatan bunga dihitung dengan menggunakan using the effective interest rate method and
metode suku bunga efektif dan diakui dalam laba recognized in profit or losses.
rugi.
Page 26
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
(Lanjutan)
f. Instrumen keuangan (Lanjutan) f. Financial instruments (Continued)
1. Aset keuangan (Lanjutan) 1. Financial asset (Continued)
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 investments are recognised in profit
bunga. Dividen dari investasi 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.
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
keuangan derivatif yang diklasifikasikan sebagai diukur profit or loss. The Group determines the
pada nilai wajar melalui laba rugi. Grup menetapkan classification of its financial liabilities at initial
klasifikasi atas liabilitas keuangan pada saat recognition.
pengakuan awal.
Page 27
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
f. Instrumen keuangan (Lanjutan) f. Financial instruments (Continued)
2. Liabilitas keuangan (Lanjutan) 2. Financial liabilities (Continued)
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. pinjaman pihak ketiga. liabilitas sewa loans. third-party loan. lease liabilities and
dan instrumen keuangan derivatif. 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 28
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
(Lanjutan)
f. Instrumen keuangan (Lanjutan) f. Financial instruments (Continued)
5. Penurunan nilai aset keuangan 5. Impairment of financial assets
Dalam PSAK 109. provisi penurunan nilai atas aset In PSAK 109. 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 Setara Kas g. Cash and Cash Equivalent
Kas dan setara kas terdiri dari saldo kas dan bank. serta Cash and cash equivalents consist of cash on hand and in
deposito berjangka yang jatuh tempo dalam waktu tiga banks. and time deposits with original maturities within
bulan atau kurang sejak tanggal penempatan dan tidak three months or less and not pledged as collateral or
digunakan 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 dibebankan 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 aset 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 29
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
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 Di muka 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 dimuka 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
Perlengkapan kantor 4–8 Office furniture fixture
Kendaraan 8 Vehicle
Peralatan editing 4-8 Editing equipment
Peralatan restoran 4-8 Restaurant equipment
Perlengkapan bioskop 12-20 Cinema furniture
Page 30
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
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. 336. “Interpretasi atas ISAK No. 25. “Interpretation of the Interaction between
Interaksi Antara Ketentuan Mengenai Hak Atas Tanah Land Rights Provisions in PSAK 216 and PSAK 116” the
dalam PSAK 216 dan PSAK 116”. biaya pengurusan legal legal cost of land right in the form of Business Usage
hak atas tanah dalam bentuk Hak Guna Usaha (“HGU”). Rights (“HGU”). Building Usage Rights (“HGB”) and Usage
Hak Guna Bangunan (“HGB”) dan Hak Pakai (“HP”) Ketika Rights (“HP”) when the land was acquired initially are
tanah diperoleh pertama kali diakui sebagai bagian dari recognized as part of the cost of the land under the
biaya perolehan tanah pada akun “Aset Tetap” dan tidak “Fixed Assets” account and not amortized. Costs
diamortisasi. Biaya yang terjadi sehubungan dengan incurred in connection with the extension or renewal of
perpanjangan atau pembaharuan hak-hak tersebut di atas the above rights are recognized as deferred charges and
diakui sebagai aset yang ditangguhkan dan diamortisasi are amortized throughout the validity period of the
sepanjang umur hukum hak atau umur manfaat ekonomis rights or the economic useful life of the land. whichever
tanah. periode mana yang lebih pendek period is shorter.
Aset dalam penyelesaian dinyatakan sebesar biaya Construction in progress is stated at cost and is
perolehan dan disajikan sebagai bagian dari aset 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 asset tersebut dihentikan pengakuannya.
Page 31
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (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 aset 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 115 “Pendapatan dari kontrak The Group applies PSAK 115 “Revenue from contracts
dengan pelanggan”. Berdasarkan PSAK ini. pengakuan with customers”. Based on this PSAK. revenue
pendapatan dapat dilakukan secara bertahap sepanjang recognition can be done in stages over the life of the
umur kontrak (over time) atau pada waktu tertentu (at a contract (over time) or at a certain time (at a point in
point in time). 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 (overtime). jika satu Revenue is recognized over time. if one of the following
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 32
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
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 certain
pada suatu waktu tertentu (at a point in time) dimana time (at a point in time) where the customer obtains
pelanggan memperoleh pengendalian atas aset yang control over the promised asset and the entity fulfills the
dijanjikan dan entitas memenuhi kewajiban pelaksanaan performance obligation by considering indicators of
dengan mempertimbangkan indicator pengalihan 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 rewards
kepemilikan aset. of ownership of assets.
5. Pelanggan telah menerima asset. 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 kena Current tax expense is provided based on the estimated
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 items
dengan transaksi yang diakui langsung dalam ekuitas atau recognized directly in equity or other comprehensive
penghasilan komprehensif lain. dalam hal ini diakui dalam income in which case it is recognized in equity or other
ekuitas atau penghasilan komprehensif lain. comprehensive income.
Aset pajak kini dan liabilitas pajak kini dilakukan saling Current tax assets and current tax liabilities are offset if.
hapus jika. dan hanya jika. entitas memiliki hak yang dapat and only if. the entity has a legally enforceable right to
dipaksakan secara hukum untuk melakukan saling hapus 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 the
menyelesaikan dengan dasar neto. atau merealisasikan 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 be
pada masa yang akan datang. Manfaat pajak di masa utilized. Future tax benefits. such as the carry-forward of
mendatang. seperti saldo rugi fiskal yang belum digunakan. unused tax losses. are also recognized to the extent that
diakui sejauh besar kemungkinan realisasi atas manfaat 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 tax
yang diharapkan akan digunakan pada periode ketika aset rates that are expected to apply to the period when the
direalisasi atau ketika liabilitas dilunasi berdasarkan tarif asset is realized or the liability is settled. based on tax
pajak (dan peraturan perpajakan) yang berlaku atau secara 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 33
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
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 aset 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 Undang-undang No. 6 Tahun 2023 dan liability in accordance with Law No. 6 Year 2023 and
Peraturan Pemerintah No. 35 Tahun 2021. Beban pensiun Government Regulation Number 35 Year 2021. Pension
berdasarkan program dana pensiun manfaat pasti Grup costs under the Group’s defined benefit pension plans
ditentukan melalui perhitungan aktuaria secara periodik are determined by periodic actuarial calculation using
dengan menggunakan metode projected unit credit dan the 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 pension neto diakui dalam laporan posisi or liability recognized in the consolidated statements 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 34
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
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.
dilutive.
Page 35
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
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 AKUNTANSI 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 mempengaruhi jumlah yang estimates and assumptions that affect the reported amounts
dilaporkan dari pendapatan. beban. aset dan liabilitas. dan of revenues. expenses. assets and liabilities. and the
pengungkapan atas liabilitas kontinjensi. pada akhir periode disclosure of contingent liabilities. at the end of the reporting
pelaporan. Ketidakpastian mengenai asumsi dan estimasi period. Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian material terhadap could result in outcomes that require a material adjustment
jumlah 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:
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.
Page 36
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN. ESTIMASI DAN ASUMSI AKUNTANSI 3. JUDGEMENTS. ESTIMATES AND SIGNIFICANT ASSUMPTIONS
SIGNIFIKAN (Lanjutan) (Continued)
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. 109. The
PSAK No. 109 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 substansial 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 37
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN. ESTIMASI DAN ASUMSI AKUNTANSI 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
mempengaruhi 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 mempengaruhi 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 10 atas consolidated statement of financial position date is disclosed
laporan keuangan konsolidasian. in Note 10 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 38
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN. ESTIMASI DAN ASUMSI AKUNTANSI 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 Inventories
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 7 to the consolidated financial statements.
diungkapkan dalam Catatan 7 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 2p atas laporan keuangan konsolidasian. 2p 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 mempengaruhi 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 23 to the consolidated
Grup diungkapkan pada Catatan 23 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 39
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENT
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Kas Cash on hand
Rupiah 592.568.488 590.651.942 Rupiah
Kas dalam proses Cash in transit
Bank Bank
Rupiah Rupiah
PT Bank of India Indonesia Tbk 464.613.207 20.560.817.654 PT Bank of India Indonesia Tbk
PT Bank Negara Indonesia (Persero) Tbk 7.815.391.893 6.968.057.947 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 1.589.498.120 3.590.388.769 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 1.976.923.087 3.207.130.442 PT Bank Central Asia Tbk
PT Bank MNC International Tbk 3.602.662.283 2.053.890.428 PT Bank MNC International Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 1.319.205.269 1.032.370.518 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank J Trust Indonesia Tbk 4.969.191 459.128.364 PT Bank J Trust Indonesia Tbk
PT Bank Tabungan Negara (Persero) Tbk 40.814.577 316.752.410 PT Bank Tabungan Negara (Persero) Tbk
PT Bank SBI Indonesia 186.496.081 164.147.215 PT Bank SBI Indonesia
PT Bank Mayapada Internasional Tbk 51.880.393 51.946.484 PT Bank Mayapada Internasional Tbk
PT Bank Permata Tbk 157.749.620 29.794.634 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 17.610.748 17.840.748 PT Bank CIMB Niaga Tbk
Sub jumlah 17.227.814.469 38.452.265.613 Sub total
Dolar Amerika Serikat United States Dollar
PT Bank SBI Indonesia 4.013.603.405 1.914.379.364 PT Bank SBI Indonesia
PT Bank Negara Indonesia (Persero) Tbk 62.468.804 60.785.282 PT Bank Negara Indonesia (Persero) Tbk
Sub jumlah 4.076.072.209 1.975.164.646 Sub-total
Time Deposit - Rupiah 6.500.000.000 5.000.000.000 Time Deposit - Rupiah
Jumlah 28.396.455.166 46.018.082.201 Total
Pada tanggal 30 Juni 2025 dan 31 Desember 2024. tidak terdapat As of 30 June 2025 and 31 December 2024. there is no cash on
saldo kas dan bank yang ditempatkan kepada pihak berelasi atau hand and in banks placed with related parties or collateral.
dijaminkan.
Deposito pada 30 Juni 2025 dan 31 Desember 2024 terdiri dari Deposits in 30 Juni 2025 and 31 December 2024 andconsist of
deposito PT Bank J Trust Indonesia Tbk dan PT Bank Capital deposit at PT Bank J Trust Indonesia Tbk and PT Bank Capital
Indonesia Tbk dengan tingkat suku bunga sebesar 5.75% - 8.25%. Indonesia Tbk with the interest rate of 5.75% - 8.25%.
Page 40
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA 5. TRADE RECEIVABLES
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
PT Digi Bintang Sinergi 107.557.800.000 107.557.800.000 PT Digi Bintang Sinergi
PT Bersatu Universe Digital Indonesia 87.058.823.529 87.058.823.529 PT Bersatu Universe Digital Indonesia
PT Cakrawala Andalas Televisi 67.741.881.905 67.741.881.905 PT Cakrawala Andalas Televisi
PT Digdaya Media Nusantara 14.037.599.998 14.037.599.998 PT Digdaya Media Nusantara
Netflix.Inc 12.775.000.000 5.200.000.000 Netflix.Inc
PT Rajawali Citra Televisi Televisi Indonesia 6.243.750.000 6.243.750.000 PT Rajawali Citra Televisi Televisi Indonesia
M Distribution Co. Ltd 4.365.607.477 - M Distribution Co.Ltd
PT.Vidio Dot Com 5.235.548.322 - PT.Vidio Dot Com
PT.Link Net Tbk 2.069.823.529 2.159.372.158 PT.Link Net Tbk
PT Nusantara Sajahetera Raya Tbk 1.689.434.805 344.483.427 PT Nusantara Sajahetera Raya Tbk
PT Garha Layar Prima Tbk 1.589.652.841 2.947.441.270 PT Garha Layar Prima Tbk
PT Cinemaxx Global Pasifik Tbk 848.510.671 597.417.485 PT Cinemaxx Global Pasifik Tbk
Major Cineplex Group PLC Co. Ltd 606.124.219 4.876.601.629 Major Cineplex Group PLC Co. Ltd
Astra Film KFT 469.938.300 - Astra Film KFT
PT. Trita Investama 444.000.000 - PT.Tirta Investama
PT.Innovate Mas Indonesia 374.625.000 678.375.000 PT Innovate Mas Indonesia
PT.Ultra Prima Abadi 330.000.000 465.000.000 PT.Ultra Prima Abadi
PT.MD Entertainment Tbk 310.627.187 - PT.MD Entertainment Tbk
PT Multimedia Nusantara 207.977.198 2.836.123.994 PT Multimedia Nusantara
PT MNC Sky Vision Tbk 203.564.515 841.465.659 PT MNC Sky Vision Tbk
PT Surya Anugerah Media 145.915.907 - PT Surya Anugerah Media
PT Golden Talipodo Langgeng Sejahtera 110.759.063 - PT Golden Talipodo Langgeng Sejahtera
PT Metra TV 110.470.588 - PT Metra TV
Suraya Filem Production and Distribution (M) Suraya Filem Production and Distribution (M)
Sdn Bhd - 35.765.495.87 Sdn Bhd
Amazon .Com Services LLC - 3.232.400.000 Amazon .Com Services LLC
PT MNC OTT Network - 1.387.500.000 PT MNC OTT Network
PT. Duta Visual Nusantara Tivi Tujuh - 1.180.263.696 PT.Duta Visual Nusantara Tivi Tujuh
PBFILM LLC - 565.670.000 PBFILM LCC
PT Vuclip Digital Indonesia - 377.471.484 PT Vuclip Digital Indonesia
Lain lain dibawah Rp100.000.000 558.846.867 1.744.968.194 Others below Rp100.000.000
Sub Jumlah 315.080.281.920 347.839.905.303 Sub Total
Dikurangi: Penyisihan kerugian penurunan nilai Less: Allowance for impairment losses of trade
piutang usaha ( 202.891.150.707 ) ( 202.891.150.707) receivables
Jumlah piutang pihak ketiga - bersih 112.189.131.213 144.948.754.596 Total third parties receivable - net
Pihak berelasi Related parties
PT Parkit Films - 832.500.000 PT Parkit Films
Nusantara Seni Karya Sdn Bhd 2.786.518.874 4.482.048.911 Nusantara Seni Karya Sdn Bhd
M.V.P.C Entertainment Ltd 2.495.735.475 4.061.998.692 M.V.P.C Entertainment Ltd
Jumlah piutang pihak berelasi 5.282.254.350 9.376.547.603 Total related parties receivable
Jumlah piutang usaha - bersih 117.471.385.563 154.325.302.199 Total trade receivable - net
Page 41
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. TRADE RECEIVABLES (Continued)
Rincian umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables are as follows:
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
0 – 30 hari 20.021.094.974 19.674.169.110 0 – 30 days
31 – 90 hari 12.727.691.944 6.662.382.283 31 – 90 days
91 – 180 hari 1.528.617.042 5.762.179.467 91 – 180 days
Lebih dari 180 hari 286.085.132.311 325.117.722.046 More than 180 days
Jumlah 320.363.536.270 357.216.452.906 Total
Dikurangi: Penyisihan kerugian penurunan Less: Allowance for impairment losses of trade
nilai piutang usaha ( 202.891.150.707) ( 202.891.150.707) receivables
Jumlah 117.471.385.563 154.325.302.199 Total
Manajemen berkeyakinan bahwa penyisihan kerugian Management believed that allowance for impairment loss of
penurunan nilai piutang adalah cukup untuk menutup kerugian trade receivables was adequate to cover impairment losses on
penurunan nilai atas tidak tertagihnya piutang usaha. uncollectible trade receivables.
Piutang usaha tidak dikenakan bunga dan penyelesaiannya Trade receivables are not subject to interest and settlement
akan dilakukan dengan tunai. will be made in cash.
Rincian piutang usaha berdasarkan mata uang adalah sebagai Details of trade receivables by currency as follows:
berikut:
2025 2024
Rupiah 109.537.976.205 100.957.239.107 Rupiah
Dolar Amerika Serikat 7.933.409.358 53.368.063.092 United States Dollar
Jumlah 117.471.385.563 154.325.302.199 Total
Mutasi penyisihan atas kerugian penurunan nilai piutang usaha The movement in allowance for impairment losses of trade
adalah sebagai berikut receivables are as follows:
2025 2024
Saldo awal 202.891.150.707 9.648.030.403 Opening balance
Provisi selama tahun berjalan - 193.243.120.304 Provision during the year
Saldo akhir 202.891.150.707 202.891.150.707 Ending balance
6. PIUTANG NON-USAHA 6. NON-TRADE RECEIVABLES
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Pihak ketiga Third Parties
Karyawan 9.700.000 - Employee
Lainnya dibawah Rp50.000.000 427.004.220 227.835.330 Others below Rp50.000.000
Dikurangi: Penyisihan kerugian penurunan nilai Less: Allowance for impairment losses of
piutang non-usaha ( -) ( 71.926.324) non-trade receivables
Sub jumlah 436.704.220 155.909.006 Sub total
Pihak berelasi Related parties
Major Platinum Cineplex (Lao) Co. Ltd - 185.007.341 Major Platinum Cineplex (Lao) Co. Ltd
PT Parkit Film - - PT Parkit Film
Lainnya dibawah Rp50.000.0000 - - Others below Rp50.000.000
Sub jumlah - 185.007.341 Sub total
Jumlah 436.704.220 340.916.347 Total
Page 42
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG NON-USAHA (Lanjutan) 6. NON-TRADE RECEIVABLES (Continued)
Manajemen berkeyakinan bahwa penyisihan kerugian Management believed that allowance for impairment loss of
penurunan nilai piutang non usaha adalah cukup untuk non-trade receivables was adequate to cover impairment losses
menutup kerugian penurunan nilai atas tidak tertagihnya on uncollectible non-trade receivables.
piutang non-usaha.
Piutang non-usaha merupakan piutang yang diperoleh tanpa Non-trade receivables consist of receivables obtained with no
dikenakan bunga dan diberikan tanpa jaminan. interest bearing and collateral.
Rincian piutang usaha berdasarkan mata uang adalah sebagai Details of trade receivables by currency as follows:
berikut:
2025 2024
Rupiah 436.704.220 340.916.347 Rupiah
Dolar Amerika Serikat - - United States Dollar
Jumlah 436.704.220 340.916.347 Total
7. PERSEDIAAN 7. INVENTORIES
Pada tanggal 30 Juni 2025 dan 31 Desember 2024. persediaan As of 30 Juni 2025 and 31 December 2024 inventories for the
untuk kebutuhan bioskop dan restoran bioskop yang dikelola oleh needs of cinemas and cinema restaurants managed by
entitas anak sebesar Rp2.385.234.324 dan Rp1.770.111.511. subsidiaries amounting to Rp2.385.234.324 dan
Rp1.770.111.511.
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 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Film 156.443.294.880 179.463.976.456 Movie
Sinetron 93.126.881.400 99.487.478.527 Sinetron
VCD/DVD 280.619.820 280.619.820 VCD/DVD
Jumlah 249.850.796.100 279.232.074.803 Total
Dikurangi bagian lancar 74.140.209.792 52.230.385.498 Less current asset
Bagian jangka Panjang 175.710.586.308 227.001.689.305 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 kerugian fully realized. therefore no allowance for impairment losses of
penurunan nilai aset film pada tanggal 30 Juni 2025 dan 31 film assets is required on 30 June 2025 and 31 December 2024.
Desember 2024.
Amortisasi aset film untuk tahun yang berakhir pada tanggal- Amortization of film assets for the years ended 30 June 2025 and
tanggal 30 Juni 2025 dan 2024 dialokasikan ke beban pokok 2024 is allocated to cost of revenue as follows:
pendapatan sebagai berikut:
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Film 51.804.231.976 30.401.832.685 Film
Sinetron 6.360.597.127 6.027.879.384 Sinetron
Total 58.164.829.103 36.429.712.069 Total
Pada tahun 2024. Perusahaan menjaminkan aset film berupa In 2024. the Company pledged film assets in the form of films
film dan sinetron kepada Bank MNC dengan nilai jaminan sebesar and sinetron to Bank MNC with a collateral value of
Rp189.241.503.375 (Catatan 17). Rp189.241.503.375 (Note 17).
Page 43
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 9. ADVANCES AND PREPAID EXPENSES
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Operational 2.874.259.319 2.684.287.652 Operational
Sewa apartement 392.549.702 1.106.441.874 Rent apartement
Asuransi 595.493.075 736.146.178 Insurance
Produksi film 643.485.195 - Film production
Lainnya 999.948.124 271.592.416 Others
Jumlah 5.505.735.414 4.798.468.120 Total
Uang muka dan biaya dibayar di muka merupakan uang muka Advances and prepaid expenses represents operational
operasional atas produksi film dan operasional bioskop. advances for film production and cinema operations.
10. ASET TETAP 10. FIXED ASSETS
30 JUNI/ JUNE 2025
Saldo Awal / Penambahan / Pengurangan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Deductions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 5.137.020.000 - - - 5.137.020.000 Land
Bangunan 37.981.730.679 - - - 37.981.730.679 Building
Peralatan kantor 25.445.561.245 322.957.390 177.357.560 - 25.591.161.075 Office equipment
Peralatan editing 31.351.089.801 9.937.782 - - 31.361.027.583 Editing equipment
Peralatan bioskop 140.500.187.205 1.543.098.533 340.017.219 8.974.368.027 150.677.636.546 Theater equipment
Peralatan resto 2.701.764.997 270.016.299 219.182.029 - 2.752.599.267 Resto equipment
Kendaraan 25.609.715.890 - - - 25.609.715.890 Vehicles
Aset dalam
penyelesaian 7.620.539.881 8.034.324.010 -8.974.368.027 6.680.495.864 Construction in progress
Jumlah 276.347.609.698 10.180.334.014 736.556.808 - 285.791.386.904 Total
Accumulated
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Bangunan 22.234.662.275 953.734.344 - - 23.188.396.618 Building
Peralatan kantor 20.800.292.772 499.173.906 - - 21.299.466.678 Office equipment
Peralatan editing 30.964.862.731 106.102.395 - - 31.070.965.126 Editing equipment
Peralatan bioskop 53.139.123.508 4.820.419.863 - - 57.959.543.371 Theater equipment
Peralatan resto 1.236.108.873 126.255.044 - - 1.362.363.917 Resto equipment
Kendaraan 18.247.854.120 1.023.059.925 - - 19.270.914.045 Vehicle
Jumlah 146.622.904.278 7.528.745.476 - - 154.151.649.754 Total
Jumlah tercatat 129.724.705.420 131.639.737.150 Carrying amount
Page 44
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP (Lanjutan) 10. FIXED ASSETS (Continued)
31 DESEMBER/ DECEMBER 2024
Saldo Awal / Penambahan / Pengurangan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Deductions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 5.137.020.000 - - - 5.137.020.000 Land
Bangunan 37.981.730.679 - - - 37.981.730.679 Building
Peralatan kantor 25.017.964.614 869.993.088 ( 957.858.184 ) 515.461.727 25.445.561.245 Office equipment
Peralatan editing 30.922.622.658 428.467.143 - - 31.351.089.801 Editing equipment
Peralatan bioskop 117.680.069.602 10.894.445.776 ( 2.422.859.358 ) 14.348.531.185 140.500.187.205 Theater equipment
Peralatan resto 2.222.895.064 343.761.351 ( 5.196.000 ) 140.304.582 2.701.764.997 Resto equipment
Kendaraan 25.609.715.890 - - - 25.609.715.890 Vehicles
Aset dalam
penyelesaian 6.222.951.530 16.401.885.845 - ( 15.004.297.494) 7.620.539.881 Construction in progress
Jumlah 250.794.970.037 28.938.553.203 ( 3.385.913.542 ) - 276.347.609.698 Total
Accumulated
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Bangunan 20.321.270.866 1.913.391.408 - - 22.234.662.275 Building
Peralatan kantor 20.731.458.992 906.140.438 ( 837.306.658 ) - 20.800.292.772 Office equipment
Peralatan editing 30.757.765.734 207.096.997 - - 30.964.862.731 Editing equipment
Peralatan bioskop 46.811.321.922 8.227.730.006 ( 1.899.928.420 ) - 53.139.123.508 Theater equipment
Peralatan resto 1.150.024.656 200.514.850 ( 114.430.633 ) - 1.236.108.873 Resto equipment
Kendaraan 16.143.015.200 2.104.838.920 - - 18.247.854.120 Vehicle
Jumlah 135.914.857.370 13.559.712.619 ( 2.851.665.711 ) - 146.622.904.278 Total
Jumlah tercatat 114.880.112.667 129.724.705.420 Carrying amount
Beban penyusutan pada 30 Juni 2025 dan 31 Desember 2024. Depreciation expense in 30 June 2025 and 31 December 2024
dialokasikan pada akun-akun sebagai berikut: was allocated as follows:
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Beban pokok penjualan Cost of goods sold
(Catatan 31) 4.946.674.907 6.413.885.802 (Note 31)
Beban umum dan administrasi General and administrative
(Catatan 32) 2.582.070.570 7.145.826.817 expense (Note 32)
Jumlah 7.528.745.477 13.559.712.619 Total
Asuransi/ Nama Asuransi/ Nilai Pertanggungan/
Insurance Insurance name The value of coverage
Bangunan/Building PT Sunday Insurance Indonesia (Earthquake Insurance) Rp10.750.000.000
PT Sunday Insurance Indonesia (Property All Risk
Bangunan/Building Insurance) Rp10.750.000.000
USD 3.100.000 atau setara
PT Sunday Insurance Indonesia (Property All Risk and dengan/ or equivalent to
Bangunan/Building Earthquake Insurance) Rp49.600.000.000
Kendaraan/Vehicle PT Malacca Trust Wuwungan Insurance Rp3.229.000.000
Kendaraan/Vehicle PT Asuransi FPG Indonesia Rp6.911.700.000
Kendaraan/Vehicle PT Zurich Asuransi Indonesia Tbk Rp211.000.000
USD 170.411 setara
dengan/or equivalent to
Perlatan/Equipment PT Asuransi Candi Utama Rp2.726.576.000
USD 326.036 setara
dengan/or equivalent to
Perlatan/Equipment PT Asuransi Candi Utama Rp5.216.576.000
Page 45
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP (Lanjutan) 10. FIXED ASSETS (Continued)
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 Juni 2025 dan 31 Desember 2024. jumlah As of 30 June 2025 and 31 December 2024. the gross carrying
tercatat bruto aset tetap yang telah disusutkan penuh dan amount of fixed assets that have been fully depreciated and
masih digunakan masing-masing sebesar Rp131.639.737.150 are still being used amounted to Rp131.639.737.150 dan
dan Rp129.724.705.420. Rp129.724.705.420.
Aset dalam penyelesaian terdiri dari desain aset proyek dalam Construction in progress consists of project in process asset
proses. perencanaan. tata letak dan gambar. penilaian design. planning. layout and drawing. structure assessment
struktur dan pengumpulan data. untuk pembukaan cabang and data collection. for the opening of new branches.
baru. Pengurangan aset tetap merupakan penghapusan aset Deduction of fixed assets represents the write-off of assets
sehubungan dengan telah berhentinya operasional Platinum in connection with close of operations of Platinum Sinema
Sinema Ambon. Ambon.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024. perusahaan As of 30 June 2025 and 31 December 2024 the company sold
menjual beberapa aset peralatan kantor ( kendaraan) sebagai the following office equipments ( vehicle):
berikut
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Harga jual - 803.172.905 Selling price
Dikurangi - Nilai buku - 71.865.485 Less - Net book value
Laba penjualan - 731.307.420 Gain on sales
Manajemen Grup berkeyakinan bahwa. tidak ada kejadian- The Group’s Management believe that. there are no events
kejadian atau perubahan-perubahan keadaan yang or changes in circumstances that indicate any impairment in
mengindikasikan adanya penurunan nilai aset tetap pada the value of fixed assets as of 30 Juni 2025 and 31 December
tanggal 30 Juni 2025 dan 31 Desember 2024. 2024. respectively.
11. PROPERTI INVESTASI 11. INVESTMENT PROPERTIES
30 JUNI/ JUNE 2025
Laba (rugi) dari
penilaian /
Saldo Awal / Penambahan / Gain (loss) from Saldo Akhir /
Beginning Balance Additions Valuation Ending Balance
Tanah 166.005.000.000 166.005.000.000 Land
Bangunan 156.328.039.760 156.328.039.760 Building
Jumlah 322.333.039.760 322.333.039.760 Total
Page 46
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROPERTI INVESTASI (Lanjutan) 11. INVESTMENT PROPERTIES (Continued)
31 DESEMBER/ DECEMBER 2024
Laba (rugi) dari
penilaian /
Saldo Awal / Penambahan / Gain (loss) from Saldo Akhir /
Beginning Balance Additions Valuation Ending Balance
Tanah 165.040.000.000 965.000.000 - 166.005.000.000 Land
Bangunan 154.069.064.300 2.258.975.460 - 156.328.039.760 Building
Jumlah 319.109.064.300 3.223.975.460 - 322.333.039.760 Total
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 Rp40.545.000.000 yang digunakan sebagai jaminan 765) worth Rp40.545.000.000 which is used as collateral for
terhadap utang bank PT Bank of India pada 30 Juni 2025 dan PT Bank of India bank loan on 30 June 2025 and 31 December
31 Desember 2024. 2024.
Perusahaan menilai aset properti investasi berdasarkan nilai The company values investment property assets based on fair
wajar yang dilakukan oleh penilai independen KJPP Latief value by an independent appraiser KJPP Latief Hanif and
Hanif dan Rekan. penilai yang bertanggung jawab Al Hanif Daru Partners. a responsible appraiser Al Hanif Daru Pusaka. MAPPI
Pusaka. MAPPI (Cert) dengan pendekatan yang dilakukan oleh (Cert) with an approach taken by the appraiser is a market
penilai adalah pendekatan pasar. pada tanggal 26 Maret 2025 approach. on 26 March 2025 through its report as following:
melalui laporannya sebagai berikut:
30 JUNI/ 31 DESEMBER/
Laporan No/ Report No Aset/ Assets Lokasi/ Location JUNE 2025 DECEMBER 2024
Apartement Graha
00519/2.0001-01/PI/05/0232/1/III/2025 Tower E-1 Lt.10 No. 6
Cempaka Mas
/ 00366/2.0001-01/PI/05/0232/1/II/2024 1.339.688.000 1.339.688.000
Apartement Graha
00517/2.0001-01/PI/05/0232/1/III/2025 Tower E-1 Lt.11 No. 3
Cempaka Mas
/ 00364/2.0001-01/PI/05/0232/1/II/2024 1.024.456.000 1.024.456.000
Apartement Graha
00518/2.0001-01/PI/05/0232/1/III/2025 Tower E-2 Lt.15 No. 2
Cempaka Mas
/ 00365/2.0001-01/PI/05/0232/1/II/2024 1.024.456.000 1.024.456.000
Desa Cadas Ngampar. Kec.
00540/2.0001-01/PI/05/0232/1/III/2025
Jalan Holly Raya LT 5000 Sukaraja. Kab. Bogor Jawa
/ 00330/2.0001-01/P/05/0232/1/II/2024
Barat 20.765.000.000 20.765.000.000
Desa Cadas Ngampar. Kec.
00538/2.0001-01/PI/05/0232/1/III/2025 Jalan Holly Raya LT
Sukaraja. Kab. Bogor Jawa
/ 00332/2.0001-01/P/05/0232/1/II/2024 10.000
Barat 40.360.000.000 40.360.000.000
Desa Cadas Ngampar. Kec.
00539/2.0001-01/PI/05/0232/1/III/2025 Jalan Holly Raya LT
Sukaraja. Kab. Bogor Jawa
/ 00331/2.0001-01/P/05/0232/1/II/2024 10.000
Barat 41.550.000.000 41.550.000.000
Page 47
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROPERTI INVESTASI (Lanjutan) 11. INVESTMENT PROPERTIES (Continued)
30 JUNI/ 31 DESEMBER/
Laporan No/ Report No Aset/ Assets Lokasi/ Location JUNE 2025 DECEMBER 2024
Desa Cadas Ngampar. Kec.
Jalan Holly Raya LT
00537/2.0001-01/PI/05/0232/1/III/2025 Sukaraja. Kab. Bogor Jawa
15.000
/ 00333/2.0001-01/P/05/0232/1/II/2024 Barat 63.330.000.000 63.330.000.000
Apartemen Taman
00529/2.0001-01/PI/05/0232/1/III/2025 Tower 7. Lantai 29 No. E
Rasuna
/ 00377/2.0001-01/PI/05/0232/1/II/2024 1.374.500.000 1.374.500.000
Apartemen Taman
00525/2.0001-01/PI/05/0232/1/III/2025 Tower 16. Lantai 6 No. F
Rasuna
/ 00373/2.0001-01/PI/05/0232/1/II/2024 1.635.600.000 1.635.600.000
Apartemen Taman
00526/2.0001-01/PI/05/0232/1/III/2025 Tower 16. Lantai 7 No. F
Rasuna
/ 00374/2.0001-01/PI/05/0232/1/II/2024 1.635.600.000 1.635.600.000
Apartemen Taman
00527/2.0001-01/PI/05/0232/1/III/2025 Tower 15. Lantai 5 No. H
Rasuna
/ 00375/2.0001-01/PI/05/0232/1/II/2024 1.618.900.000 1.618.900.000
Komplek Ruko Niaga
00531/2.0001-01/PI/05/0232/1/III/2025 Blok C-2 No. 27-34
Roxy Mas
/ 00372/2.0001-01/P/05/0232/1/II/2024 49.377.074.000 49.377.074.000
00524/2.0001-01/PI/05/0232/1/III/2025 Apartemen Roxy Mas Lantai 8 No. 3A
/ 00371/2.0001-01/P/05/0232/1/II/2024 1.827.051.360 1.827.051.360
00523/2.0001-01/PI/05/0232/1/III/2025 Apartemen Roxy Mas Lantai 9 No. 16
/ 00370/2.0001-01/P/05/0232/1/II/2024 1.443.814.400 1.443.814.400
Perkantoran Multivision
00532/2.0001-01/PI/05/0232/1/III/2025 Lantai 2 (mezz) No. 0201
Tower
/ 00381/2.0001-01/PI/05/0232/1/I/2024 12.410.900.000 12.410.900.000
Perkantoran Multivision Lantai 22. No. 2201. 2202.
00534/2.0001-01/PI/05/0232/1/III/2025
Tower 2203 & 2205
/ 00383/2.0001-01/PI/05/0232/1/II/2024 33.350.900.000 33.350.900.000
Perkantoran Multivision Lantai 25. No. 2501. 2502.
00536/2.0001-01/PI/05/0232/1/III/2025
Tower 2503 & 2505
/ 00385/2.0001-01/PI/05/0232/1/II/2024 33.356.100.000 33.356.100.000
Komplek Perkantoran
00511/2.0001-01/PI/05/0232/1/III/2025 Blok BB No. 1
Buncit Mas
/ 00379/2.0001-01/P/05/0232/1/II/2024 5.975.100.000 5.975.100.000
Komplek Perkantoran Blok BB No. 3A - Blok BB
00512/2.0001-01/PI/05/0232/1/III/2025
Buncit Mas No.5
/ 00380/2.0001-01/PI/05/0232/1/II/2024 8.933.900.000 8.933.900.000
Jumlah 322.333.039.760 322.222.039.760
Penghasilan sewa dari propertI investasi berasal dari sewa Rental income from investment property comes from
apartement dan sewa Gedung: apartment and building rentals:
30 JUNI/ 30 JUNI/
JUNE JUNE
2025 2024
Pendapatan sewa (Catatan 35) 825.000.000 187.500.000 Rental income (Note 35)
12. INVESTASI 12. INVESTMENT
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
PT MNC Picture 511.021.500.000 511.021.500.000 PT MNC Picture
PT Ciputra Multivision PT Ciputra Multivision
Nusantara 165.416.709.017 152.621.527.511 Nusantara
PT Kreatif Berkah Abadi 11.129.679.888 10.225.083.577 PT Kreatif Berkah Abadi
Major Platinum Cineplex (Lao) Major Platinum Cineplex (Lao)
Co. Ltd 6.852.912.413 6.758.442.846 Co. Ltd
PT Montir Indonesia Jaya 2.660.000.000 2.660.000.000 PT Montir Indonesia Jaya
Major Platinum Cineplex (Cambodia) co. Ltd 249.038.100 249.038.100 Major Platinum Cineplex (Cambodia) co. Ltd
PT Multi Platinum Screen - PT Multi Platinum Screen
Sub total 697.329.839.418 683.535.592.034 Sub total
Penurunan nilai investasi (2.660.000.000 )( 2.660.000.000 ) Impairment on investment
Total 694.669.839.418 680.875.592.034 Total
Page 48
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. INVESTASI (Lanjutan) 12. INVESTMENT (Continued)
PT MNC Pictures (MNCP) PT MNC Pictures (MNCP)
Pada tahun 2024. Group melalui Induk Perusahaan telah In 2024. the Group through the Parent Company has signed
menandatangani Perjanjian Pengambil Bagian Saham PT MNC an Agreement to Acquire Shares of PT MNC Pictures (MNCP)
Pictures (MNCP) tanggal 14 Agustus 2024 sebanyak 106.675 dated 14 August 2024 for 106.675 shares with an acquisition
lembar saham dengan nilai akuisisi sebesar Rp511.021.500.000 value of Rp511.021.500.000 (equivalent to 10% share
(setara dengan 10% kepemilikan saham di MNCP). Transaksi ownership in MNCP). The transaction has received a fair
tersebut telah mendapatkan pendapat wajar berdasarkan opinion based on the Fairness Opinion Report of KJPP SIH
Laporan Pendapat Kewajaran KJPP SIH Wiryadi & Rekan Wiryadi & Rekan through its report No. FO.03.24.002 dated
melalui laporannya No. FO.03.24.002 tanggal 19 September 19 September 2024.
2024.
Atas akusisi kepemilikan di MNCP. Induk Perusahaan For the acquisition of ownership in MNCP. the Parent
menerbitkan Surat Sanggup yang akan jatuh tempo pada tahun Company issued a Promissory Note which will mature in 2025
2025 (Catatan 21). (Note 21).
PT Montir Indonesia Jaya (MIJ) PT Montir Indonesia Jaya (MIJ)
Pada tahun 2024. manajemen melakukan penurunan nilai atas In 2024. management impaired its investment in MIJ due to
investasinya pada MIJ sehubungan dengan sudah berhentinya the cessation of MIJ's operations.
operasional MIJ.
Major Platinum Cineplex (Cambodia) Co. Ltd Major Platinum Cineplex (Cambodia) Co. Ltd
Pada tanggal 26 Desember 2024. melalui Anak Perusahaan On 26 December 2024. through its subsidiary.
yaitu PT Platinum Sinema (PS) melakukan akuisisi atas saham PT Platinum Sinema (PS) acquired the shares of Major
Major Platinum Cineplex. Co.. Ltd.. sebuah perusahaan yang Platinum Cineplex. Co.. Ltd. a company engaged in the
bergerak di bidang operasional dan manajemen bioskop di operation and management of cinemas in Cambodia. PS
Kamboja. PS mengakuisisi sebanyak 1.530 lembar saham atau acquired 1.530 shares or equivalent to KHR 61.200.000 or USD
setara dengan KHR 61.200.000 atau sebesar USD 15.300 atau 15.300 or equivalent to Rp249.038.100 with ownership
setara dengan Rp249.038.100 dengan persentase kepemilikan percentage of 15.30%. The transaction value of this
sebesar 15.30%. Nilai transaksi dari akuisisi ini adalah sebesar acquisition amounted to Rp249.038.100.
Rp249.038.100.
PT Kreatif Berkah Abadi (KBA) PT Kreatif Berkah Abadi (KBA)
Berdasarkan Perjanjian Kerjasama Perusahaan dengan Based on the Company Cooperation Agreement with
PT Kreatif Berkah Abadi (KBA) No. 052/LGL/MVP-KBA- PT Kreatif Berkah Abadi (KBA) No. 052/LGL/MVP-KBA-
SW/VIII/2023 tanggal 18 Agustus 2023. Perusahaan bersama SW/VIII/2023 dated 18 August 2023. the Company together
dengan KBA bermaksud untuk mengembangkan plaform OTT with KBA intends to develop the DMS+ OTT platform. Due to
DMS+. Atas kerjasama ini. Perusahaan mengakuisisi 34.95% this collaboration. the Company acquired 34.95% of KBA
saham KBA dengan harga perolehan Rp8.970.000.000. shares with acquisition cost of Rp8.970.000.000.
Page 49
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TAKBERWUJUD 13. INTANGIBLE ASSET
30 JUNI/JUNE 2025
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Hak atas tanah Land rights of
Cadas Ngampar Seri Cadas Ngampar Seri
No. 560 dan 643 544.531.250 544.531.250 No. 560 and 643
Akumulasi Accumulated
Amortisasi amortization
Hak atas tanah Amortization of land rights of
Cadas Ngampar seri Cadas Ngampar
No. 560 dan 643 395.001.680 13.613.178 408.614.858 No. and rights 560 and 643
Jumlah tercatat 149.529.570 13.613.178 135.916.392 Carrying amount
31 DESEMBER/ DECEMBER 2024
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 643 367.775.322 27.226.358 - 395.001.680 560 and 643
Jumlah tercatat 176.755.928 149.529.570 Carrying amount
Aset takberwujud merupakan hak atas tanah Cadas Ngampar Intangible assets represent land rights transactions for
Seri No 560 dan 643. Hak atas tanah tersebut diperoleh masing- Cadas Ngampar Series No. 560 and 643. The land rights were
masing tanggal 20 Mei 2010 dan acquired on 20 May 2010 and
27 September 2011 atas nama PT Tripar Multivision Plus. Hak 27 September 2011 respectively under the name of PT Tripar
atas tanah Cadas Ngampar Seri No. 560 dan 643 akan berakhir Multivision Plus. Land rights in Cadas Ngampar Seri No. 560
masing-masing pada 11 April 2043 dan 13 April 2028. and 643 will expire on 11 April 2043 and 13 April 2028.
respectively.
14. DEPOSIT 14. DEPOSIT
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Deposit sewa 547.164.500 427.417.125 Rent deposit
Deposit service charge 170.316.925 146.364.300 Service charge deposit
Deposit lain 108.605.500 132.305.503 Other deposit
Jumlah 826.086.925 706.086.928 Total
Page 50
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSET
30 JUNI/JUNE 2024
Saldo Awal / Penambahan / Penyesuaian / Saldo Akhir /
Beginning Balance Additions Adjustment Ending Balance
Biaya perolehan Acquisition Cost
Sewa bangunan 31.486.727.215 31.486.727.215 Building rental
Akumulasi Accumulated
amortisasi Amortization
Sewa bangunan ( 7.472.278.560 )( 1.244.106.396) ( 8.716.384.956) Building rental
Jumlah 24.014.448.655 (1.244.106.396) 22.770.342.259 Total
31 DESEMBER/ DECEMBER 2024
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Sewa bangunan 16.941.624.053 15.034.628.601 ( 489.525.439 ) 31.486.727.215 Building rental
Akumulasi Accumulated
amortisasi Amortization
Sewa bangunan ( 5.671.327.832 )( 1.800.950.728) - ( 7.472.278.560 ) Building rental
Jumlah 11.270.296.221 24.014.448.655 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 12.349.543.037 PT Kalingga Murda
PT Mekar Armada Jaya 6.753.620.836 PT Mekar Armada Jaya
Ciptaland 3.327.038.401 Ciptaland
PT Citi Era Abadi 1.965.316.904 PT Citi Era Abadi
Ali Darsono 1.625.913.611 Ali Darsono
MD Mall 1.526.098.311 MD Mall
Mall Pakuwon Solo 784.157.036 Mall Pakuwon Solo
Kwik Handoyo Warsito Santoso 643.433.501 Kwik Handoyo Warsito Santoso
Gedung Plasa Atrium Sragen 480.129.056 Gedung Plasa Atrium Sragen
PT Modern Multi Guna 386.030.608 PT Modern Multi Guna
PT Favorita Unggul Mall Cimanggis 236.007.098 PT Favorita Unggul Mall Cimanggis
Jumlah 30.077.288.399 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 Juni 2025 dan 31 Desember 2024. value of right-of-use assets as of 30 Juni 2025 and 31
December 2024.
Page 51
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG USAHA 16. TRADE PAYABLES
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Pihak ketiga Third parties
PT Cakrawala Andalas Televisi 2.442.280.000 2.442.280.000 PT Cakrawala Andalas Televisi
PT Pakuwon Permai 2.037.253.203 2.057.186.612 PT Pakuwon Permai
PT. Vuclip Digital Indonesia 1.019.812.500 - PT.Vuclip Digital Indonesia
PT Goldenduck Blessindo International 1.004.389.404 948.570.599 PT Goldenduck Blessindo International
PT Visinema Pictures 958.631.816 836.320.558 PT Visinema Pictures
Goldenduck Asia Pte. Ltd 839.304.052 1.372.566.918 Goldenduck Asia Pte. Ltd
Kru dan Artis 706.172.448 811.589.279 Crew and artist
PT Agung Lion Sinema 522.036.363 1.157.952.274 PT Agung Lion Sinema
PT Ferco Seating System Indonesia 515.306.386 515.306.386 PT Ferco Seating System Indonesia
PT Kharisma Starvision Plus 428.407.421 204.767.646 PT Kharisma Starvision Plus
Aditya Reski Ferdani 423.803.382 - Aditya Reski Ferdani
CV.Reza Printing 368.876.110 - CV. Reza Printing
Sukarno Budi Wibowo 329.937.500 622.500.000 Sukarno Budi Wibowo
PT Omega Film 272.131.817 850.236.153 PT Omega Film
PT Rapi Film 251.531.747 - PT Rapi Film
P3SRS Multivision Tower 235.140.407 212.932.035 P3SRS Multivision Tower
PT Ellys Retailindo Bintang 193.597.500 - PT Ellys Retailindo Bintang
PT Alka Perkasa Indonesia 176.749.999 - PT Alka Perkasa indonesia
BPRD-DKI 170.000.119 - BPRD-DKI
Eastvara The Light Asia 159.771.637 - Eastvara The Light Asia
Pen Workers Seating Company 159.659.672 241.059.558 Pen Workers Seating Company
Bendahara Divisi Humas Polri 151.923.266 151.923.266 Bendahara Divisi Humas Polri
PT Nusntara Sejahtera Raya 144.919.015 - PT Nusantara Sejahtera Raya
PT Anugerah Indofood Barokah Makmur 142.984.000 142.984.000 PT Anugerah Indofood Barokah Makmur
PT Inspira Citra Asia 140.309.092 - PT Inspira Citra Asia
PT Falcon Interactive 129.897.016 339.937.922 PT Falcon Interactive
PT Umbara Bersaudara Film 125.302.271 - PT Umbara Bersaudara Film
Ragil Pranoto 105.000.000 - Ragil Pranoto
Paramount Pictures International Limited - 822.381.500 Paramount Pictures International Limited
PT Studio Film Sukses - 431.751.819 PT Studio Film Sukses
PT Multi Utama Media - 333.827.274 PT Multi Utama Media
PT Warna Kreasi - 280.133.063 PT Warna Kreasi
PT MD Pictures Tbk - 214.084.751 PT MD Pictures Tbk
PT Soraya Intercine Films - 195.714.089 PT Soraya Intercine Films
PT Ellys Retailindo Bintang - 193.597.500 PT Ellys Retailindo Bintang
PT Samuan Rumah Kreasi - 193.572.743 PT Samuan Rumah Kreasi
PT Krisjaya Anugerah Sejahtera - 159.218.400 PT Krisjaya Anugerah Sejahtera
PT Harvest Cemerlang - 134.902.500 PT Harvest cemerlang
PT Super Delapan Milimeter Studio - 105.000.000 PT Super Delapan Milimeter Studio
PT Talisman Insurance Brokers - 104.177.934 PT Talisman Insurance Brokers
PT Niviron Manunggal - 101.628.358 PT Niviron Manunggal
PT Fajarputera Dinasti - 100.000.000 PT Fajarputera Dinasti
Lain (dibawah Rp100.000.000) 3.007.541.450 4.014.586.231 Others (below Rp100.000.000)
Jumlah pihak ketiga 17.162.669.592 20.292.659.368 Total third parties
Pihak berelasi Related parties
Nusantara Seni Karya Sdn. Bhd. - 327.371.003 Nusantara Seni Karya Sdn. Bhd.
Ram Jethmal Punjabi 442.136.594 229.697.064 Ram Jethmal Punjabi
M.V.P.C Entertainment Ltd - 70.724.912 M.V.P.C Entertainment Ltd
Jumlah pihak berelasi 442.136.594 627.792.979 Total related parties
Total
17.604.806.186 20.920.452.347
Total
16. UTANG USAHA (Lanjutan) 16. TRADE PAYABLES (Continued)
Rincian utang usaha berdasarkan mata uang adalah sebagai Details of trade payable by currency as follows
Page 52
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
berikut:
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Rupiah 16.466.865.140 17.916.775.675 Rupiah
Dolar Amerika Serikat 1.137.941.047 3.003.676.672 United States Dollar
Jumlah 17.604.806.186 20.920.452.347 Total
Utang usaha merupakan utang yang jatuh tempo dalam waktu Trade payables are payables that will be due within 1 year
1 tahun dan tidak terdapat jaminan atas utang tersebut. and there is no collateral for these payables.
17. UTANG BANK 17. BANK LOANS
a. Utang Bank Jangka Pendek a. Short-Term Bank Loan
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
PT Bank MNC International Tbk 100.000.000.000 100.000.000.000 PT Bank MNC International Tbk
PT Bank of India Tbk 84.942.348.728 84.835.492.544 PT Bank of India Tbk
PT Bank Negara Indonesia (Persero) Tbk 20.000.000.000 20.000.000.000 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Permata Tbk 3.100.000.000 10.000.000.000 PT Bank Permata Tbk
Jumlah 208.042.348.728 214.835.492.544 Total
b. Utang Bank Jangka Panjang b. Long-Term Bank Loan
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
PT Bank Negara Indonesia (Persero) Tbk 43.225.000.000 46.050.000.000 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Of India Tbk 3.642.181.705 4.352.965.526 PT Bank Of India Tbk
Jumlah 46.867.181.705 50.402.965.526 Total
Dikurangi bagian jatuh tempo Less current maturities of
dalam satu tahun 7.594.155.600 7.220.796.600 long-term liabilities
Bagian jangka panjang 39.273.026.105 43.182.168.926 Long-term portions
Entitas induk Parent entity
PT Bank MNC International Tbk PT Bank MNC International Tbk
Nomor perjanjian/ Tanggal/ Fasilitas/ Jangka waktu/ Plafon kredit/ Bunga/
Aggrement number Date Facility Time period Credit plafond Interest
Pinjaman Rekening
Perjanjian Kredit No. 14/ Koran / Current
Credit Agreement No. 14 10/09/2024 Account Loan 10/09/2024 – 10/09/2025 50.000.000.000 11.00% p.a
Perjanjian Kredit No. 14/ Pinjaman Tetap /
Credit Agreement No. 14 10/09/2024 Fixed Loan 10/09/2024 – 10/09/2025 100.000.000.000 11.00% p.a
Atas utang bank ini. Perusahaan memberikan jaminan berupa: For this bank debt. the Company provides collateral in the form
of:
1. Jaminan fidusia atas Library Aset Film dengan nilai objek 1. Fiduciary guarantee on Library Film Assets with an object
sebesar Rp 189.241.503.375 value of Rp 189.241.503.375
2. Gadai atas saham milik Ram Jethmal Punjabi pada Debitur 2. Pledge of shares owned by Ram Jethmal Punjabi in Debtor
sebesar Rp 247.446.936.000. amounting to Rp 247.446.936.000.
PT Bank MNC International Tbk PT Bank MNC International Tbk
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility remains outstanding without the
dari PT Bank MNC International Tbk. Perusahaan wajib : written consent of PT Bank MNC International Tbk. the Company
shall:
Page 53
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. Memberikan ijin/akses kepada Bank atau para petugas 1. Give permission/access to the Bank or officers authorized
yang diberi kuasa oleh Bank. untuk melakukan by the Bank. to conduct an examination of the Debtor's
pemeriksaan atas kekayaan dan usaha Debitur serta objek assets and business as well as the object of collateral.
jaminan. memeriksa pembukuan dan membuat Salinan examine the books and make copies or photocopies or
atau fotokopi atau catatan atasnya; records thereof;
2. Menjaga kelangsungan usaha. kekayaan yang penting dan 2. Maintain business continuity. important assets and any
setiap perizinan yang diperlukan dalam menjalankan licenses required in carrying out business activities. In the
kegiatan usahanya. Dalam hal terdapat izin atau legalitas event that there is a license or business legality that has
usaha yang telah jatuh tempo. Debitur akan menyerahkan expired. the Debtor will submit a photocopy of the
fotokopi perpanjangannya kepada Bank selambat- extension to the Bank no later than 5 working days from the
lambarnya 5 hari kerja sejak tanggal jatuh tempo; due date;
3. Menyediakan dana angsuran pokok fasilitas kredit atau 3. Provide funds for principal installments of credit facilities
kewajiban bunga fasilitas kredit yang terutang yang akan or outstanding interest obligations of credit facilities that
jatuh tempo pada rekening giro Debitur di Bank paling will be due in the Debtor's current account at the Bank no
lambat 5 hari kerja sebelum tanggal jatuh tempo later than 5 working days before the due date.
4. Menggunakan fasilitas kredit sesuai dengan tujuan 4. Using the credit facility in accordance with the purpose of
fasilitas the facility
5. Menjaga dan mempertahankan: 5. Maintain and sustain:
a. EBITDA maksimum 3.5 kali a. EBITDA maximum 3.5 times
b. DER maksimum 3 kali b. Maximum DER of 3 times
c. Interest coverage ratio minimum 1.5 kali c. Interest coverage ratio minimum 1.5 times
d. DSCR minimum 1.25 kali d. Minimum DSCR of 1.25 times
6. Menjadikan rekening Debitur pada Bank sebagai rekening 6. Make the Debtor's account with the Bank as the Debtor's
operasional Debitur dengan jumlah mutasi kredit operational account with a minimum credit mutation
minimum sama dengan 40% dari omzet Debitur; amount equal to 40% of the Debtor's turnover;
7. Apabila pinjaman yang diperoleh Debitur dari Bank 7. If the loan obtained by the Debtor from the Bank is the loan
merupakan pinjaman dengan jumlah terbesar di antara with the largest amount among the loans obtained by the
pinjaman yang diperoleh Debitur dari kreditur lainnya. Debtor from other creditors. the payroll of the Debtor's
maka payroll karyawan Debitur wajib dilakukan melalui employees must be done through the Bank;
Bank;
8. Wajib menjaga nilai saham sebesar Rp247.446.936.000. 8. Must maintain the value of shares at Rp247.446.936.000.
dan apabila nilai saham kurang dari Rp247.446.936.000. and if the value of shares is less than Rp247.446.936.000.
maka Debitur wajib menambah jumlah saham tersebut the Debtor is obliged to increase the number of shares with
dengan harga per lembar saham menggunakan harga rata- the price per share using the 6-month average price;
rata 6 bulan;
9. Debitur tidak diperkenankan melakukan hal-hal sebaai 9. Debtors are not allowed to do the following things:
berikut:
a. Menyatakan pailit. mengajukan Penundaan a. Declaring bankruptcy. filing a postponement of debt
Kewajiban Pembayaran Utang (PKPU). melakukan payment obligations (PKPU). liquidating or
likuidasi atau upaya pemberesan; administering efforts;
b. Melakukan perikatan atau perjanjian dengan pihak b. Entering into commitments or agreements with other
lain yang termasuk dala kategori Transaksi Material parties included in the category of Material
yang dapat mempengaruhi kemampuan membayar Transactions that may affect the ability to pay to the
kepada Bank Bank
c. Mengadakan kontrak atau perjanjian dengan pihak c. Entering into contracts or agreements with other
lain dan/atau afiliasinya yang dapat berdampak parties and/or their affiliates that may negatively
negative terhadap kelancaran atau kelangsungan affect the smoothness or continuity of the Debtor's
usaha Debitur business
10. Tanpa persetujuan tertulis dari Bank. Debitur tidak 10. Without written approval from the Bank. Debtors are not
diperkenankan melakukan hal-hal sebagai berikut: allowed to do the following:
a. Melakukan perubahan permodalan dan/atau susunan a. Making changes to the capital and/or shareholder
pemegang saham composition
b. Melakukan perubahan susunan Direksi dan Komisaris b. Making changes to the composition of the Board of
Directors and Commissioners
c. Melakukan perubahan maksud dan tujuan serta c. Making changes to the purpose and objectives and
kegiatan usaha Debitur business activities of the Debtor
d. Melakukan investasi/penyertaan pada perusahaan d. Investing/participating in other companies
lain
e. Melakukan penggabungan/merger atau konsolidasi e. Conducting a merger/merger or consolidation
f. Membagikan dividen f. Distributing dividends
g. Melakukan divestasi g. Making divestments
h. Melakukan usaha patungan (join venture) h. Conducting joint ventures
i. Mengubah bentuk dan/atu status badan i. Changing the form and/or status of a legal
hukum/badan usaha entity/business entity
j. Memberikan pinjaman kepada Direksi. Komisaris. j. Providing loans to Directors. Commissioners. and
dan Pemegang Saham Shareholders
k. Memperoleh pinjaman baru atau pinjaman dari pihak k. Obtaining new loans or loans from other parties
lain
Page 54
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
l. Melakukan perubahan anggaran dasar l. Amend the articles of association
m. Menggadaikan atau membebankan atau menjadikan m. Mortgaging or charging or pledging the shares of the
jaminan atas saham pemegang saham Debitur Debtor's shareholders to other parties;
kepada pihak lain;
n. Mengeluarkan saham-saham baru. hak opsi. waran. n. Issuing new shares. options. warrants. or similar
atau instrument-instrumen sejenisnya; instruments;
Perusahaan telah mematuhi semua pembatasan keuangan dan The company has complied with all financial and non-financial
non keuangan berdasarkan perjanjian. restrictions based on the agreement.
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
Kredit investasi/
012/BM-MDP/JT/II/2023 21/02/2024 Investment credit 25/10/2019 – 25/10/2027 6.673.488.132 10.00% p.a
Plafond PRK/
1/2/BOII.MDP/II/2025 04/02/2025 PRK Plafond 24/02/2025 – 24/05/2025 85.000.000.000 9.00% p.a
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility remains outstanding without the
dari PT Bank of India Tbk. Perusahaan wajib : written consent of PT Bank of India Tbk. the Company shall:
1. Mengizinkan wakil-wakil dari Bank dan atau orang yang 1. Allow representatives of the Bank and/or persons appointed
ditunjuk oleh Bank. sewaktu-waktu dan pada jam-jam kerja. by the Bank. at any time and during working hours. to
memeriksa tempat usaha debitur dan barang-barang inspect the debtor's place of business and the collateral that
jaminan yang telah diserahkan; has been submitted;
2. Menutup asuransi terhadap segala macam bahaya untuk 2. Cover insurance against all kinds of hazards for collateral
barang-barang jaminan dengan suatu Banker Clause untuk goods with a Banker Clause for the amount and price of
jumlah dan harga pertanggungan serta dengan cara yang coverage and in a manner determined and deemed good by
ditentukan dan dianggap baik oleh Bank. Jika penutupan the Bank. If the closing of the above insurance has not been
asuransi tersebut di atas belum dilaksanakan ole debitur. carried out by the debtor. then with this agreement. the
maka dengan perjanjian ini. debitur telah diberikan kuasa debtor has been given special power to insure the collateral
khusus megasuransikan barang jaminan kepada Bank untuk to the Bank for these matters with all costs being the
hal-hal tersebut dengan semua biaya menjadi tanggungan responsibility and burden of the debtor himself;
dan beban debitur sendiri;
17. UTANG BANK (Lanjutan) 17. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank of India Tbk (Lanjutan) PT Bank of India Tbk (Continued)
3. Meminta persetujuan terlebih dahulu kepada Bank dalam hal : 3. Request prior approval from the Bank in terms of:
a. Debitur menerima suatu pinjaman uang atau fasilitas a. Debtor receives a money loan or credit/leasing facility
kredit/leasing beruupa apapun dari pihak lain in any form from another party
b. Debitur mengikatkan diri sebagai penjamin (borg) untuk b. Debtor binds himself as guarantor (borg) for another
pinjaman uang pihak lain party's money loan
c. Debitur menjual/memindahan/ menjaminkan barang c. The debtor sells/transfers/ pledges the debtor's
jaminan milik debitur dengan cara bagaimana pun collateral in any way to another party
kepada pihak lain
d. Debitur menyewakan/meminjampakaikan baik sebagian d. The debtor rents/loans either partially or wholly the
maupun seluruhnya barang-barang jaminan collateral goods
e. Apabila ada aperubahan atau penambahan pemegang e. If there is a change or addition of new shareholders or
saham baru atau perubahan/penambahan dalam susunan changes/additions in the composition of the Board of
DIreksi/Komisaris atau perubahan anggaran besar Directors/Commissioners or changes in the Debtor's
Debitur. articles of association.
4. Menanggung dan membayar semua biaya-biaya yang timbul 4. Bear and pay all costs incurred due to the imposition of
karena adanya pembebanan provisi. bunga. bunga tambahan. provisions. interest. additional interest. credit
biaya-biaya administrasi kredit yang akan ditetapkan oleh administration costs that will be determined by the Bank.
Bank. premi asuransi. akta Notaris/Pejabat Pembuat Akta insurance premiums. Notary / Land Deed Officials. Deed of
Tanah. Akta Pemberian hak tanggungan berikut Granting Dependent Rights and its management. collection
pengurusannya. biaya penagihan komisi pengacara dan biaya- costs of lawyers' commissions and other costs related to
biaya lainnya yangberhubungan dnegan pinjaman uang money loans based on this agreement / amendments / other
berdasarkan perjanjian ini/perubahan/perjanjian lainnnya agreements and collateral both inside and outside the court.
dan barang-barang jaminannya baik di dalam maupun diluar
pengadilan.
5. Tunduk kepada semua ketentuan-ketentuan dan peraturan- 5. Subject to all provisions and regulations and customs
peraturan serta kebiasaan-kebiasaan yang berlaku pada Bank applicable to the Bank both now and in the future will exist.
baik sekarang maupun kelak di kemudian hari akan ada.
6. Bagi Debitur berbentuk badan hukum yang memiliki jumlah 6. For Debtors in the form of legal entities that have total
Page 55
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
aktiva atau kekayaan paling sedikit Rp50.000.000.000 (Lima assets or assets of at least Rp50.000.000.000 (Fifty billion
puluh milyar rupiah). menyerahkan hasil audit laporan rupiah). submit the audit results of the company's financial
keuangan perseroan dari Akuntan Publik selambat - lambatnya statements from a Public Accountant no later than June
bulan Juni setelah tahun pelaporan. after the reporting year.
Berdasarkan perjanjian utang dengan PT Bank of India Tbk Nomor Based on the debt agreement with PT Bank of India Tbk Number
006/AO-MDP/HH/III/2023. Perusahaan menjaminkan aset berupa: 006/AO-MDP/HH/III/2023. the Company guarantees assets in the
form of:
a. 4 bidang tanah total seluas 158 m2. berikut bangunan ruko a. 4 plots of land with a total area of 158 m2. along with
yang terletak di Komplek Perkantoran Buncit Mas Blok BB No. shophouse buildings located in the Buncit Mas Office
3A-5. Jalan Mampang Prapatan No. 108. Jakarta Selatan Complex Blok BB No. 3A-5. Jalan Mampang Prapatan No.
sebagaimana yang diuraikan dalam SHGB No. 01681. 01683. 108. South Jakarta as described in SHGB No. 01681. 01683.
01682. 01687/Duren Tiga atas nama PT Tripar Multivison Plus. 01682. 01687/Duren Tiga in the name of PT Tripar
Multivison Plus.
b. Sebidang tanah kosong sesuai SHGB No. 643 atas nama PT b. A plot of empty land according to SHGB No. 643 in the name
Tripar Multivision Plus dengan luas 10.000 m2 yang terletak di of PT Tripar Multivision Plus with an area of 10.000 m2
Desa Cadas Ngampar. Kel. Sukaraja. Kab. Bogor. Jawa Barat. located in Desa Cadas Ngampar. Kel. Sukaraja. Kab. Bogor.
Jawa Barat.
c. Personal Guarantee Ram Jethmal Punjabi. c. Personal Guarantee of Ram Jethmal Punjabi.
d. Bangunan seluas 887.06 m2 berupa ruang perkantoran dan d. The building covering an area of 887.06 m2 consists of office
bangunan mezzanine. yang terletak di Multivision Tower Lt. space and a mezzanine building. located on Multivision
25 sesuai SHMASRS No. 855. 856. 857. 858/Guntur atas nama Tower Fl. 25 according to SHMASRS No. 855. 856. 857.
PT Tripar Multivison Plus. 858/Guntur in the name of PT Tripar Multivison Plus.
e. Bangunan seluas 330.05 m2 berupa ruang perkantoran yang e. The building covers an area of 330.05 m2 in the form of
terletak di Multivision Tower Lt. 2 sesuai SHMASRS No. office space located on Multivision Tower Fl. 2 according to
765/Guntur atas nama PT Tripar Multivision Plus. SHMASRS No. 765/Guntur on behalf of PT Tripar Multivision
Plus.
Perusahaan telah mematuhi semua pembatasan keuangan dan non The Company has complied with all financial and non-financial
keuangan berdasarkan perjanjian. restrictions based on the agreement.
Page 56
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG BANK (Lanjutan) 17. 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
Kredit Modal
Kerja/ Working
CMB1/11/905/R/2025 25/03/2025 capital credit 3 bulan/ months 20.000.000.000 9.25% p.a
Kredit Modal
Kerja/ Working
CMB1/11/902/R/2024 21/03/2024 capital credit 84 bulan/ months 50.000.000.000 9.25% p.a
Berdasarkan perjanjian PT Bank Negara Indonesia (Persero) Based on PT Bank Negara Indonesia (Persero) Tbk agreement
Tbk No. CMB1/11/902/R/2024. PT Tripar Multivision Plus No. CMB1/11/902/R/2024. PT Tripar Multivision Plus
menjaminkan aset berupa: guarantees assets in the form of:
1. Sebidang tanah di Kelurahan Cadas Ngampar. Kecamatan 1. A plot of land in the Kelurahan Cadas Ngampar.
Sukaraja. Kabupaten Bogor. Provinsi Jawa Barat. Luas Kecamatan Sukaraja. Kabupaten Bogor. Provinsi Jawa
tanah sebesar 15.000 M2 dengan SHGB nomor 560. Barat. Land area of 15.000 M2 with SHGB number 560.
2. Sebidang tanah di Kelurahan Cadas Ngampar. Kecamatan 2. A plot of land in the Kelurahan Cadas Ngampar.
Sukaraja. Sentul City. Kabupaten Bogor. Provinsi Jawa Kecamatan Sukaraja. Sentul City. Kabupaten Bogor.
Barat. Luas tanah sebesar 5.000 M2 dengan SHGB nomor Provinsi Jawa Barat. The land area is 5.000 M2 with
558. SHGB number 558.
3. Piutang usaha sebesar Rp70.000.000.000. 3. Trade receivables amounting to Rp70.000.000.000.
4. Jaminan personal atas nama Ram Jethmal Punjabi 4. Personal guarantee on behalf of Ram Jethmal Punjabi
berdasarkan Borgtoch Notaris nomor 20 tanggal 31 based on Borgtoch Notary number 20 dated 31 Desember
Desember 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 31 Desember based on notarial deed number 19 dated 31 Desember
2016. 2016.
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Negara Indonesia (Persero) Tbk Perusahaan tidak written approval from PT Bank Negara Indonesia (Persero)
diperkenankan untuk: Tbk the Company is 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 perusahaan the company's capital) transferring receipts or company
baik antar pemegang saham maupun kepada pihak lain yang shares either between shareholders or to other parties
perusahaan baik antar pemegang saham maupun kepada who are companies either among shareholders or to
pihak lain. other parties.
2. Mengubah susunan pengurus perusahaan (Direktur dan 2. Changing the composition of the company's
Komisaris) dan pemilikan saham perusahaan. management (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 BNI. financed with a credit facility from BNI.
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 perusahaan 5. Selling and/or renting company assets or collateral
atau barang agunan kepada pihak lain. items to other parties.
6. Melunasi seluruh atau sebagian hutang perusahaan kepada 6. Pay off all or part of the company's debt to shareholders
pemegang saham dan/atau perusahaan afiliasi yang belum and/or affiliated companies that have not been or have
atau telah didudukkan sebagai pinjaman subordinasi been positioned as subordinated loans to BNI credit
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 57
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG BANK (Lanjutan) 17. BANK LOANS (Continued)
Entitas induk (Lanjutan) Parent entity (Continued)
PT Bank Negara Indonesia (Persero) Tbk (Lanjutan) PT Bank Negara Indonesia (Persero) Tbk (Continued)
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Negara Indonesia (Persero) Tbk Perusahaan tidak written approval from PT Bank Negara Indonesia (Persero)
diperkenankan untuk: (Lanjutan) Tbk the Company is not permitted to: (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 BNI guaranteed by you to BNI 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 investasi yang melebihi proceed perusahaan 12. 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.
13. Menggadaikan atau dengan cara lain 13. Pledge or in any other way insure the company's shares
mempertanggungkan saham perusahaan kepada pihak to any party.
manapun.
14. Mengubah bidang usaha. 14. Changing the line of business.
15. Melakukan interfinancing dengan anggota group usaha. 15. Conduct interfinancing with business group members.
16. Menerbitkan/menjual saham kecuali di konversi menjadi 16. Issuing/selling shares unless converted into capital.
modal. yang dibuat secara notaris. which is made notarized.
17. Membuka usaha baru yang tidak terkait dengan usaha 17. Opening a new business that is not related to an existing
yang telah ada. business.
18. Membuat perjanjian dan transaksi tidak wajar. 18. Making agreements and transactions that are not fair.
19. Saudara tidak diperkenankan menunggak kewajiban bank 19. You are not allowed to be in arrears with bank
serta kewajiban lainnya. obligations and other obligations.
20. Fasilitas kredit yang belum ditarik (undrawn balance) 20. 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 Equity Ratio maksimal 2.7 kali. 2. Maximum debt equity ratio of 2.7 times.
3. Debt Service Coverage 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 58
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG BANK (Lanjutan) 17. 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/25/150448/AMD/EBB 27/02/2025 Fasilitas 23/12/2024 – 23/12/2025 Rp10.000.000.000 9% 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
No. PS/25/150448/AMD/EBB tanggal 27 Februari 2025 PT No. PS/25/150448/AMD/ebb dated 27 February 2025 PT
Tripar Multivision Plus menjaminkan aset berupa tanah dan Tripar Multivision Plus guarantees assets in the form of land
bangunan: and buildings:
No Sertifikat/ Lokasi/ Nama pemilik/
Certificate No Location Name of the owner
418/X/E/Sumur Batu Kel. Sumur Batu. Kec. Kemayoran. Kotamadya PT Tripar Multivision Plus
Jakarta Pusat. Provinsi DKI Jakarta
460 /XI/E/Sumur Batu Kel. Sumur Batu. Kec. Kemayoran. Kotamadya PT Tripar Multivision Plus
Jakarta Pusat. Provinsi DKI Jakarta
530/XIII/A/Sumur Batu Kel. Sumur Batu. Kec. Kemayoran. Kotamadya Ny Raakhee Ram Punjabi
Jakarta Pusat. Provinsi DKI Jakarta
533/XIII/A/Sumur Batu Kel. Sumur Batu. Kec. Kemayoran. Kotamadya PT Tripar Multivision Plus
Jakarta Pusat. Provinsi DKI Jakarta
534/XIII/A/Sumur Batu Kel. Sumur Batu. Kec. Kemayoran. Kotamadya Ram Jethmal Punjabi
Jakarta Pusat. Provinsi DKI Jakarta
646/IX/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provinsi DKI Jakarta
662/IX/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provinsi DKI Jakarta
667/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provinsi DKI Jakarta
668/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provinsi DKI Jakarta
674/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. Ram Jethmal Punjabi
Provinsi DKI Jakarta
679/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provinsi 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 59
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. PERPAJAKAN 18. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Perusahaan Company
PPh pasal 28A PPh article 28A
2024 9.051.025.131 9.051.025.131 2024
PPH 23/4(2)-2025 6.217.528.536 - PPH 23/4(2)-2025
SKPLB Tahun 2012 852.131.390 52.064.043 SKPLB year 2012
PPN masukan 7.886.812.692 8.251.620.307 VAT in
Jumlah 24.007.497.749 17.354.709.481 Total
b. Utang Pajak b. Tax Payables
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Perusahaan Company
PPh pasal 21 579.995.176 534.652.318 Income tax article 21
PPh pasal 23/26 501.342.462 401.088.243 Income tax articlel 23/26
PPh pasal 4(2) 4.891.346 83.961.350 Income tax article 4(2)
PPN BKPTB 274.608.154 - PPN BKPTB
Entitas anak Subsidiary
Pajak restoran. tontonan Restaurant. entertainment.
dan daerah 592.461.227 669.290.788 regional tax
PPh pasal 4(2) 134.766.794 200.650.267 Income tax articlel 4(2)
PPh pasal 23 139.880.062 124.770.509 Income tax article 23
PPh pasal 21 31.033.813 36.486.266 Income tax article 21
PPN keluaran 106.240.584 9.991.464 VAT out
PPh pasal 29 - 5.024.673 Income tax article 29
Jumlah 2.365.219.618 2.065.915.878 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 years ended
berakhir pada tanggal 30 Juni 2025 dan 31 Desember 30 Juni 2025 and 31 December 2024 are as follow:
2024 adalah sebagai berikut:
2025 2024
Perusahaan Company
Beban Pajak Penghasilan Kini - - Current Income Tax Expense
Manfaat Pajak Tangguhan 9.326.155.872 49.930.877.012 Deferred Tax Benefit
Sub jumlah 9.326.155.872 49.930.877.012 Sub total
Entitas Anak Subsidiaries
Beban Pajak Penghasilan Kini - ( 61.260.848) Current Income Tax Expense
Manfaat Pajak Tangguhan (3.227.711.314)) ( 891.570.354) Deferred Tax Benefit
Sub jumlah ( 3.227.711.314
)) ) ( 952.831.202) Sub total
Jumlah 6.098.444.558 48.978.045.810 Total
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued)
Page 60
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
c. Beban Pajak Penghasilan – Neto (Lanjutan) c. Income Tax Expense – Net (Continued)
Rekonsiliasi antara laba sebelum pajak penghasilan Reconciliation between income before income tax as
menurut laporan laba rugi dan penghasilan komprehensif shown in the consolidated statements of profit or loss and
lain konsolidasian dan taksiran laba kena pajak untuk tahun other comprehensive income estimated taxable income
yang berakhir pada tanggal-tanggal 30 Juni 2025 dan 31 for the years ended 30 June 2025 and 31 December 2024
Desember 2024 adalah sebagai berikut: of are as follows:
2025 2024
(Rugi) laba sebelum beban pajak (Loss) income before income tax per
penghasilan menurut laporan consolidated statement of profit or loss and other
laba rugi dan penghasilan comprehensive income
komprehensif lain konsolidasian ( 2.088.877.081) ( 227.745.839.240)
Laba (rugi) entitas anak sebelum
beban (manfaat) pajak Profit (loss) of subsidiaries before
penghasilan (12.013.760.188) 705.397.069 income tax expense (benefit)
Pengakuan laba (rugi) entitas Recognition of income (loss) of
asosiasi (28.794.247.384) ( 3.384.455.179) associates
Laba (rugi) sebelum pajak Income (loss) before income tax of
penghasilan Perusahaan ( 42.896.884.653) ( 230.424.897.350) the Company
Beda temporer Temporary difference
Penyusutan aset tetap 373.653.497 877.317.092 Depreciation of fixed asset
Imbalan kerja karyawan 870.132.480 1.418.122.616 Employee benefit
Pencadangan piutang tak tertagih - 193.703.517.217 Allowance for doubtful account
Amortisasi aset hak guna 395.617.553 ( 293.529.338) Ammortization of ROU
Beda permanen Permanent difference
Beban (pendapatan) lain (386.859.215) ( 747.128.549) Other expense (income)
Beban kesehatan 962.865.372 821.213.227 Medical expense
Hiburan - 456.674.370 Entertainment
Retur pendapatan - ( 87.058.823.529) Sales return
Pendapatan dari nilai wajar Gain from fair value assesment of
properti investasi - ( 2.843.975.460) investment properties
Pendapatan bunga ( 70.739.102) ( 474.834.531) Interest income
Penurunan nilai investasi - 2.660.000.000 Impairment on investment
Beban pajak - 7.610.073.409 Tax expenses
Beban kantor - Office expense
(Rugi) laba kena pajak Company taxable (loss) income
Perusahaan tahun berjalan ( 40.752.214.069) ( 114.296.270.826) for the year
Beban pajak penghasilan – kini: Current income tax expense:
Perusahan - - The Company
Dikurangi pajak penghasilan Less prepayment of income tax:
dibayar di muka: The Company
PPh pasal 23 1.205.062.857 5.886.198.231 Income tax article 23
PPh pasal 24 - Income tax article 24
PPh pasal 25 - 3.164.826.900 Income tax article 25
Sub Jumlah 1.205.062.857 9.051.025.131 Sub Total
Taksiran pajak penghasilan (lebih) kurang bayar ( 1.205.062.857) ( 9.051.025.131) Estimated income tax (over) underpayment
Perhitungan pajak penghasilan badan untuk tahun yang The calculation of corporate income tax for the year ended
berakhir pada tanggal 30 Juni 2025 dan 31 Desember 2024 30 June 2025 and 31 December 2024 above is the basis for filling
di atas menjadi dasar dalam pengisian SPT tahunan PPh out the annual Corporate Income Tax Return submitted to the
Badan yang disampaikan kepada otoritas perpajakan. tax authorities.
Page 61
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued)
d. Aset Pajak Tangguhan d. Deferred Tax Assets
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 JUNI/
DECEMBER Profit or loss comprehensive Penyesuaian/ JUNE
2024 for the year income Adjustment 2025
Perusahaan The Company
Imbalan pascakerja 1.718.638.867 191.429.146 - - 1.910.068.013 Employee benefit
Penyisihan kerugian Allowance for impairment
penurunan nilai 26.443.967.073 - - - 26.443.967.073 losses
Amortisasi hak pakai Amortization right of use
aset 87.035.862 - - 87.035.862 assets
Penyusutan aset tetap 254.663.290 82.203.769 - - 336.867.059 Depreciation expenses
Rugi fiskal 25.145.179.582 8.965.487.095 - - 34.110.666.677 Fiscal loss
Sub jumlah 53.562.448.812 9.326.155.872 - - 62.888.604.684 Sub total
Entitas anak Subsidiary
Imbalan pascakerja 294.429.605 33.025.748 - - 327.455.353 Employee benefit
Ammortization right-of
Amortisasi aset hak-guna 445.140.076 186.667.546 - - 631.807.622 -use assets
Rugi fiskal 12.483.914.913 (3.535.766.155) - - 8.949.148.758 Fiscal loss
Penyusutan aset tetap ( 14.807.730.300 ) 88.361.548 - (14.719.368.752) Depreciation expenses
Sub jumlah ( 1.584.245.706 ) (3.227.711.314) - - ( 4.811.957.020) Sub total
Jumlah 51.978.203.106 6.098.444.558 - - 58.076.647.664 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
2023 for the year income Adjustment 2024
Perusahaan The Company
Imbalan pascakerja 1.358.964.170 271.287.286 88.387.411 - 1.718.638.867 Employee benefit
Penyisihan kerugian Allowance for impairment
penurunan nilai 2.122.566.689 24.321.400.384 - - 26.443.967.073 losses
Penyusutan aset tetap 61.653.530 193.009.760 - - 254.663.290 Depreciation expenses
Rugi Fiskal - 25.145.179.582 25.145.179.582 Fiscal Loss
Sub jumlah 3.543.184.389 49.930.877.012 88.387.411 - 53.562.448.812 Sub total
Entitas anak Subsidiary
Imbalan pascakerja 226.026.848 66.051.496 2.351.261 - 294.429.605 Employee benefit
Ammortization right-of
Amortisasi aset hak-guna 269.031.017 176.109.059 - - 445.140.076 -use assets
Rugi fiskal 13.952.343.630 ( 1.468.428.717 ) - - 12.483.914.913 Fiscal loss
Penyusutan aset tetap ( 15.142.428.108 ) 334.697.808 - - ( 14.807.730.300) Depreciation expenses
Sub jumlah ( 695.026.613 ) ( 891.570.354) 2.351.261 - ( 1.584.245.706) Sub total
Jumlah 2.848.157.776 49.039.306.658 90.738.672 - 51.978.203.106 Total
Page 62
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. BEBAN AKRUAL 19. ACCRUED EXPENSES
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Operasional 1.818.548.103 1.202.136.182 Operational
Produksi film 2.398.473.613 795.020.738 Production film
Listrik. air dan telepon 365.789.585 126.862.306 Electricity. water and telephone
BPJS 48.076.545 55.423.347 BPJS
Jasa Profesional - 50.000.000 Profesional fee
Jumlah 4.630.887.846 2.229.442.573 Total
20. PENDAPATAN DITERIMA DIMUKA 20. UNEARNED REVENUE
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Bioskop 205.291.953 390.225.513 Cinema
Total 205.291.953 390.225.513 Total
21. UTANG LAINNYA 21. OTHER PAYABLE
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Utang surat sanggup - 50.000.000.000 Promissory notes payable
PT Multi Media Makmur 1.016.216.526 1.461.039.366 PT Multi Media Makmur
PT MVP Vault Investment 421.000.000 421.000.000 PT MVP Vault Investment
PT Mitra Benoa Prima 375.000.000 375.000.000 PT Mitra Benoa Prima
Lainnya (di bawah Rp100.000.000) 1.715.726.253 2.629.318.083 Others (below Rp100.000.000)
Jumlah 3.527.942.779 54.886.357.449 Total
Page 63
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG LAINNYA (Lanjutan) 21. OTHER PAYABLE (Continued)
Utang surat sanggup merupakan Surat Sanggup bayar The promissory note payable is a Promissory Note addressed
(Promissory Note) yang ditujukan kepada PT MNC Pictures. to PT MNC Pictures.
Utang lainnya kepada PT Multi Media Makmur pada tahun 2024 Other payable to PT Multi Media Makmur in 2024 is a debt
merupakan utang atas joint investment untuk memproduksi for a joint investment to produce film that will be produced
film yang akan di produksi oleh PT Tripar Multivision Plus Tbk by PT Tripar Multivision Plus Tbk and later after
dan nantinya setelah adanya penjualan investor akan the sale the investor will get a profit sharing of 15% of net
mendapatkan bagi hasil sebesar 15% dari pendapatan bersih. income.
Utang lainnya kepada PT MVP Vault Investment merupakan Other payable to PT MVP Vault Investment represents rental
deposit atas sewa ruangan pada tahun 2024. deposit in 2024.
Utang lainnya kepada Aditya Reski Ferdani merupakan utang Other payable to Aditya Reski Ferdani represents contractor
kontraktor atas konstruksi bioskop di tahun 2024 dan 2023. payable for cinema construction in 2025 and 2024.
22. UTANG PEMBIAYAAN KONSUMEN 22. CONSUMER FINANCING LIABILITIES
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
PT Maybank Finance 235.260.000 329.364.000 PT Maybank Finance
Toyota Financial Services 183.260.000 261.800.000 Toyota Financial Services
Jumlah 418.520.000 591.164.000 Total
Dikurangi bagian jatuh tempo Less current maturities of
dalam satu tahun 345.288.000 329.604.000 long-term lease
Bagian jangka panjang 73.232.000 261.560.000 Long-term portions
Entitas induk Parent entity
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 2021 Effective date
Tanggal berakhir angsuran 26 September/September 2024 Installment end date
Bunga 0% flat p.a Interest
Pembayaran periode 2023 Rp629.856.000 Payment period in 2023
Pembayaran periode 2024 Rp314.928.000 Payment period in 2024
Perjanjian no 51501232735 Agreement no
Fasilitas Rp564.624.000 Financing facility
Angsuran Rp15.684.000 Installment
Tanggal efektif 1 November/November 2023 Effective date
Tanggal berakhir angsuran 1 Oktober/October 2026 Installment end date
Bunga 0% flat p.a Interest
Pembayaran periode 2023 Rp31.368.000 Payment period in 2023
Pembayaran periode 2024 Rp188.208.000 Payment period in 2024
22. UTANG PEMBIAYAAN KONSUMEN (Lanjutan) 22. CONSUMER FINANCING LIABILITIES (Continued)
PT Toyota Astra Financial Services PT Toyota Astra Financial Services
Perjanjian no 2316173858 Agreement no
Fasilitas Rp471.240.000 Financing facility
Angsuran Rp13.090.000 Installment
Page 64
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Tanggal efektif 1 Oktober / October 2023 Effective date
30 September / September
Tanggal berakhir angsuran 2024 Installment end date
Bunga 3.7% flat p.a Interest
Pembayaran periode 2023 Rp39.270.000 Payment period in 2023
Pembayaran periode 2024 Rp170.170.000 Payment period in 2024
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.
23. LIABILITAS IMBALAN PASKA KERJA 23. POST-EMPLOYMENT BENEFIT LIABILITY
Perusahaan dan Entitas Anak mencatat liabilitas imbalan The Company and Subsidiaries record liabilities for
kerja berdasarkan Undang-Undang No. 6/2023 dan Peraturan employee benefits based on Law No. 6/2023 and
Pemerintah No. 35/2021. Liabilitas imbalan paska kerja Government Regulation No. 35/2021. The liability for
dihitung oleh aktuaris independen KKA I Gde Eka Sarmaja. post-employment benefits is calculated by KKA's
FSAI dan Rekan pada tanggal 31 December 2024 berdasarkan independent actuary I Gde Eka Sarmaja. FSAI and
laporan aktuaris tanggal 19 Januari 2025. Partners as of 31 December 2024 based on the actuary's
report dated 19 January 2025.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024. liabilitas As of 30 June 2025 and December 2024. post-employment
imbalan pascakerja berdasarkan laporan aktuaris benefits liabilities are based on independent actuarial
independent. Liabilitas tersebut dihitung menggunakan reports. These liabilities are calculated using the
metode “Projected Unit Credit” dengan asumsi-asumsi "Projected Unit Credit" method with the following main
utama sebagai berikut: assumptions:
Perusahaan/Company
31 DESEMBER/
DECEMBER
2024
Usia pensiun normal 58 Normal retirement age
Tingkat kenaikan gaji 5.00% Salary increase rate
Tingkat diskonto 7.00% Discounted rate
Tingkat moralitas (Tabel Mortality rate
Mortalitas Indonesia – (Indonesian Mortality
TMI) TMI IV 2019 Tabel – TMI)
Page 65
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN PASKA KERJA (Lanjutan) 23. POST-EMPLOYMENT BENEFIT LIABILITIY (Continued)
Entitas Anak/Subsidiaries
31 DESEMBER/
DECEMBER
2024
Usia pensiun normal 58 Normal retirement age
Tingkat kenaikan gaji 0% for the first Salary increase rate
years. 5%
there after
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 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Nilai kini liabilitas imbalan pasca Present value of post employment benefit
kerja 10.170.560.755 9.150.311.239 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 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Balance at the beginning of
Saldo awal tahun 9.150.311.239 7.204.504.631 the year
Biaya imbalan kerja selama Employee benefits expenses
tahun berjalan 1.020.249.516 1.718.356.686 during the year
Beban (pendapatan) komprehensif lain - 412.448.510 Other comprehensive expense (income)
Payment of employee
Pembayaran imbalan kerja - ( 184.998.588) benefits
Saldo akhir 10.170.560.755 9.150.311.239 Ending balance
Beban imbalan kerja untuk periode dan tahun yang berakhir Employee benefits expenses for the periods and years
30 Juni 2025 dan 31 Desember 2024 dengan rincian sebagai ended 30 June 2025 and 31 December 2024 with details as
berikut: follows:
31 DESEMBER/
DECEMBER
2024
Beban jasa kini 1.290.092.450 Current service cost
Beban bunga 428.264.236 Interest expense
Biaya imbalan pasti yang diakui Defined benefit costs
pada laba rugi 1.718.356.686 recognized in profit or loss
Page 66
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN PASKA KERJA (Lanjutan) 23. POST-EMPLOYMENT BENEFIT LIABILITY (Continued)
Sensitivitas keseluruhan liabilitas pensiun terhadap The sensitivity of the overall pension liability to changes in
perubahan tertimbang asumsi dasar adalah sebagai berikut: the weighted principal assumptions is as follows:
31 DESEMBER/
DECEMBER
2024
Tingkat diskonto kurang dari Discount rate less than
100 basis poin 582.316.662 100 basis points
Tingkat diskonto lebih dari Discount rate more than
100 basis poin ( 512.765.407) 100 basis points
Tingkat kenaikan gaji kurang Salary increase
dari 100 basis poin ( 557.870.535) less 100 basis point
Tingkat kenaikan gaji lebih Salary increase More
dari 100 basis poin 624.168.790 100 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.
24. LIABILITAS SEWA 24. LEASE LIABILITY
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Didiskontokan menggunakan suku Discounted using the indicative
bunga pinjaman inkremental incremental borrowing rate
indikatif pada awal periode 29.580.172.247 15.784.594.657 as at beginning period
Penambahan bunga 1.311.726.147 1.906.328.290 Accretion of interest
Pembayaran ( 2.591.233.977 ) ( 2.708.974.520) Payment
Penambahan sewa - 14.598.223.820 Additional lease
Sub jumlah 28.300.664.417 29.580.172.247 Sub total
Dikurangi bagian jatuh tempo
dalam satu tahun 3.819.085.556 3.596.874.144 Less current maturities
Bagian jangka panjang 24.481.578.861 25.983.298.103 Long-term portions
Page 67
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KOMPONEN EKUITAS LAINNYA 25. OTHER COMPONENTS OF EQUITY
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Saldo awal 3.042.162.380 3.363.871.980 Opening balance
Penilaian kembali atas imbalan kerja - ( 321.709.600) Re-measurement on employee benefit
Saldo akhir 3.042.162.380 3.042.162.380 Ending balance
26. MODAL SAHAM 26. SHARE CAPITAL
Susunan pemegang saham Perusahaan pada tanggal The composition of the Company shareholders as of
30 Juni 2025 dan 31 Desember 2024 adalah sebagai berikut: 30 Juni 2025 and 31 Desember 2024 are as follows:
30 JUNI/ JUNE 2025
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
Tn. Ram Jethmal Punjabi 4.840.364.182 71.04% 290.421.850.920 Punjabi
PT Tripar Multi Image 50.000.000 0.73% 3.000.000.000 PT Tripar Multi Image
PT MNC Digital PT MNC Digital
Entertainment Tbk 619.420.000 9.09% 37.165.200.000 Entertainment Tbk
Masyarakat 1.303.835.818 19.14% 78.230.149.080 Public
Jumlah 6.813.620.000 100% 408.817.200.000 Total
31 DESEMBER/ DECEMBER 2024
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
Tn. Ram Jethmal Punjabi 4.789.840.582 70.30% 287.390.434.920 Punjabi
PT Tripar Multi Image 50.000.000 0.73% 3.000.000.000 PT Tripar Multi Image
PT MNC Digital PT MNC Digital
Entertainment Tbk 619.420.000 9.09% 37.165.200.000 Entertainment Tbk
Masyarakat 1.354.359.418 19.88% 81.261.565.080 Public
Jumlah 6.813.620.000 100% 408.817.200.000 Total
Berdasarkan Akta Notaris No. 62 tanggal 23 September 2024 Based on Notarial Deed No. 62 dated 23 September 2024
tentang Pernyataan Keputusan Rapat Umum Pemegang regarding the Resolution of Extraordinary General Meeting
Saham Luar Biasa yang dibuat dihadapan Notaris Dr. Sugih of Shareholders made before Notary Dr. Sugih Haryati. SH.
Haryati. SH.. M.Kn.. di Jakarta. para pemegang saham setuju M.Kn.. in Jakarta. the shareholders agreed to increase the
untuk meningkatkan modal ditempatkan dan disetor dari issued and paid-up capital from Rp371.652.000.000 or
sebelumnya sebesar Rp371.652.000.000 atau sebanyak 6.194.200.000 shares to Rp408.817.200.000 or
6.194.200.000 lembar saham menjadi sebesar 6.813.620.000 shares.
Rp408.817.200.000 atau sebanyak 6.813.620.000 lembar
saham.
Atas peningkatan modal ditempatkan dan disetor ini The increase in issued and paid-up capital was entirely taken
seluruhnya diambil oleh PT MNC Digital Entertainment Tbk by PT MNC Digital Entertainment Tbk with a transaction
dengan nilai transaksi sebesar Rp309.710.000.000. value of Rp309.710.000.000.
Page 68
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MODAL SAHAM (Lanjutan) 26. 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 and
laporan posisi keuangan konsolidasian dikurangi dengan cash equivalents. While capital covers all equities.
jumlah kas dan setara kas. Sedangkan modal meliputi including with NCI. As of 30 Juni 2025 and 31 December
seluruh ekuitas. termasuk dengan KNP. Pada tanggal 2025 the calculation of the ratio are as follows:
30 Juni 2025 dan 31 Desember 2024 perhitungan rasio
tersebut adalah sebagai berikut:
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Total liabilitas 322.433.423.987 385.052.499.316 Total liabilities
Dikurangi: kas dan bank 28.396.455.166 46.018.082.201 Less: cash and bank
Total liabilitas – neto 294.036.968.821 339.034.417.115 Total liabilities – net
Total ekuitas 1.337.714.094.120 1.330.525.481.065 Total equity
Rasio pengungkit 22% 25% Gearing ratio
Page 69
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. DIVIDEN 27. DIVIDEND
Berdasarkan Akta No. 109 tanggal 19 Juni 2024 tentang Based on Deed No. 109 dated 19 June 2024 regarding the
Berita Acara Rapat Umum Pemegang Saham Tahunan Minutes of the Annual General Meeting of Shareholders of
PT Tripar Multivision Plus Tbk yang dibuat dihadapan Dr. PT Tripar Multivision Plus Tbk made before Dr. Sugih
Sugih Haryati. SH.. M.Kn.. notaris di Jakarta. para Haryati. SH. M.Kn.. a notary in Jakarta. the Shareholders
Pemegang Saham menyetujui pembagian dividen sebesar approved the distribution of dividends amounting to
Rp24.776.800.000. Rp24.776.800.000.
28. TAMBAHAN MODAL DISETOR 28. ADDITIONAL PAID IN CAPITAL
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Selish nilai yang timbul dari Difference in value arising from
restrukturisasi antara entitas restructuring among entities under common
sepengendali 445.512.013.577 18.685.212.013 control
Penawaran umum perdana - 161.680.800.000 Initial public offering
Biaya emisi saham - ( 5.689.808.436 ) Share issuance costs
Tambahan modal disetor penerbitan saham Additional paid-in capital for new share
baru (Catatan 26) - 270.835.810.000 issuance (Note 26)
Jumlah 445.512.013.577 445.512.013.577 Total
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 with a total disposal value of Rp6.800.018.548 as stated in
Rp6.800.018.548 sebagaimana tertuang dalam Akta Jual the Deed of Sale and Purchase of Shares as follows:
Beli Saham sebagai 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
Jumlah 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.
Page 70
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. KEPENTINGAN NON-PENGENDALI 29. NON-CONTROLLING INTERESTS
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Saldo awal 112.100.679 113.407.545 Beginning balance
Bagian KNP atas: NCI portion of:
Laba (rugi) bersih tahun berjalan 1.141.922 ( 1.306.866) Profit (loss) for the year
Saldo akhir 113.242.601 112.100.679 Ending balance
Proporsi kepemilikan saham yang dimiliki oleh kepentingan The proportion of ownership of shares held by non-controlling
non-pengendali dengan jumlah material adalah sebagai interests in the amount of material is as follows:
berikut:
30 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Entitas anak Subsidiary
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 of
atas hasil bersih Entitas Anak yang dikonsolidasi adalah results of consolidated subsidiaries are as follows:
sebagai berikut:
30 JUNI/JUNE 2024
Pada awal Laba Pada akhir
tahun/ Komprehensif/ tahun/
At beginning of Comprehensive Penyesuaian/ At ending of the
the year income Adjustment year
Entitas anak Subsidiary
PT MVP Bangun Sarana 2.521.074 811 - 2.520.263 PT MVP Bangun Sarana
PT Multi Intermedia 42.796.587 30.251 - 42.766.336 PT Multi Intermedia
PT Multi Kreasi Media 48.216.739 34.046 - 48.182.693 PT Multi Kreasi Media
PT Platinum Sinema 19.323.072 1.242.768 - 20.565.840 PT Platinum Sinema
PT Starville MVP Sentul ( 2.473.178 ) 5.655 -( 2.467.523) PT Starville MVP Sentul
PT Multi Platinum Screen 1.716.385 ( 41.392 ) - 1.674.993 PT Multi Platinum Screen
Jumlah 112.100.679 1.141.922 - 113.242.601 Total
Page 71
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. KEPENTINGAN NON-PENGENDALI (Lanjutan) 29. NON-CONTROLLING INTEREST (Continued)
31 DESEMBER/ DECEMBER 2024
Pada awal Laba Pada akhir
tahun/ Komprehensif/ tahun/
At beginning of Comprehensive Pelepasan/ At ending of the
the year income Divestasi year
Entitas anak Subsidiary
PT MVP Bangun Sarana 2.492.830 28.244 - 2.521.074 PT MVP Bangun Sarana
PT Multi Intermedia 42.646.753 149.834 - 42.796.587 PT Multi Intermedia
48.216.739
PT Multi Kreasi Media 48.499.593 ( 282.854 ) - PT Multi Kreasi Media
PT Platinum Sinema 19.376.111 ( 53.832 ) - 19.323.072 PT Platinum Sinema
PT Starville MVP Sentul ( 1.324.920 )( 1.148.258 ) - ( 2.473.178 ) PT Starville MVP Sentul
PT Multi Platinum Screen 1.716.385 - - 1.716.385 PT Multi Platinum Screen
Jumlah 113.406.752 ( 1.306.866 ) - 112.100.679 Total
30. PENJUALAN 30. 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 42.
pada Catatan 42.
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Film 57.034.034.293 63.938.901.344 Film
Tiket 34.599.383.326 27.525.324.657 Ticket
OTT & Internet 2.781.579.462 11.336.712.906 OTT & Internet
Pay tv 5.889.615.312 7.041.216.768 Pay tv
Sinetron - 4.411.764.706 Sinetron
Makanan dan minuman 11.809.924.530 7.412.542.382 Food and beverages
Jumlah 112.114.536.922 121.666.462.763 Total
Pelanggan dengan nilai penjualan yang diatas 10% dari Customers with sales exceeding 10% of sales are as follows:
penjualan adalah sebagai berikut:
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
PT Nusantara Sejahtera Raya Tbk 17.853.441.126 18.551.015.663 PT Nusantara Sejahtera Raya Tbk
Netflix,Inc 14.000.000.000 9.139.730.000 Netflix,Inc
Page 72
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. BEBAN POKOK PENJUALAN 31. COST OF GOODS SOLD
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Film 51.804.231.976 30.401.832.685 Film
Tiket 16.609.611.351 13.219.724.999 Ticket
OTT & Internet - 7.258.204.297 OTT & Interent
Pay tv 2.594.914.935 1.754.985.489 Pay tv
Sinetron 6.360.597.127 6.027.879.382 Sinetron
Penyusutan aset tetap (Catatan 10) 4.946.674.907 3.830.992.577 Depreciation fixed asset (Note 10)
Makanan dan minuman 2.291.783.257 1.826.193.034 Food and beverages
Total 84.607.813.554 64.319.812.465 Total
32. BEBAN UMUM DAN ADMINISTRASI 32. GENERAL AND ADMINISTRATIVE EXPENSE
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Gaji dan tunjangan lainnya 31.850.368.982 27.448.998.472 Salary and other allowance
Penyusutan aset tetap 3.839.790.144 3.252.971.851 Depreciation & amortization
Sewa 1.749.084.979 1.497.321.268 Rent
Telepon. listrik dan air 3.593.938.718 3.278.778.497 Telephone. electricity and water
Transportasi dan perjalanan dinas 1.799.905.806 2.291.673.305 Transportation and business travel
Jasa profesional 2.298.644.167 1.849.154.757 Professional feel
Jasa layanan dan pemeliharaan 3.878.860.796 4.624.327.235 Service charge and maintenance
Biaya kantor 704.346.032 1.392.737.249 Office expenses
Asuransi 840.807.895 381.007.423 Insurance
Imbalan kerja 1.020.249.515 1.034.560.083 Employee benefit
Biaya pengiriman 810.911.374 417.323.757 Shipping expenses
Biaya percetakan 42.762.560 76.678.465 Stationery
Lainnya (di bawah Rp50.000.000) 2.399.734.478 1.344.139.388 Others (below Rp100.000.000)
Jumlah 54.829.405.447 48.889.671.750 Total
33. PENGHASILAN KEUANGAN 33. FINANCIAL INCOME
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Pendapatan bunga 250.640.046 2.119.648.223 Interest income
34. BIAYA KEUANGAN 34. FINANCIAL COST
30 JUNI/ 3O JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Biaya bunga 13.738.124.766 5.371.305.033 Interest expenses
Administrasi bank 602.656.770 810.308.144 Bank Administration
Jumlah 14.340.781.535 6.181.613.177 Total
Page 73
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. BEBAN LAINNYA 35. OTHER EXPENSE
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Pendapatan sewa (Catatan 11) 825.000.000 442.587.568 Rent income (Note 11)
Laba/(rugi) atas penjualan/pelepasan aset ( 777.256.808) 731.316.420 Gain/(Loss) on Sale/Disposal of Assets
Pendapatan lain 13.254.219.475 2.413.113.094 Other Income
Penyisihan kerugian penurunan nilai piutang - ( 138.214.820.760) Allowance for Doubtful debts
Laba (rugi) selisih kurs 406.782.011 4.448.044.693 Forex gain (loss)
Laba/(rugi) atas investasi pada entitas asosiasi 28.794.247.384 ( 20.912.766 ) Prodit /(Loss) on investments in associates
Jumlah 42.502.992.062 (130.200.671.751) Total
36. LABA NETO PER SAHAM DASAR 36. BASIC EARNING PER SHARE
Perhitungan laba neto per saham dasar adalah sebagai Calculation of basic earnings per share are as follows:
berikut:
30 JUNI/ 30 JUNI/
JUNE 2 0 2 5 JUNE 2 0 2 4
Laba (rugi) neto yang
diatribusikan kepada Net income (loss)
pemilik entitas induk 7.187.471.134 (98.372.367.520) attributable to owners of the parent entity
Jumlah rata-rata Weighted average number of shares
tertimbang saham 6.813.620.000 6.194.200.000 outstanding
Jumlah 1.05 (15.88) Total
Page 74
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK 37. 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 JUNI/ 31 DESEMBER/
JUNE DECEMBER
2025 2024
Piutang usaha Trade receivables
PT Parkit Film - 832.500.000 PT Parkit Film
Nusantara Seni Karya Sdn Bhd 2.786.518.874 4.482.048.911 Nusantara Seni Karya Sdn Bhd
M.V.P.C Entertainment Ltd 2.495.735.475 4.061.998.692 M.V.P.C Entertainment Ltd
Total 5.282.254.350 9.376.547.603 Total
Persentase dari total aset 0.32% 0.55% Percentage to total asset
Piutang non usaha Non trade receivables
PT Parkit Film - PT Parkit Film
Major Platinum Cineplex (Lao) Major Platinum Cineplex (Lao)
Co. Ltd - 185.007.341 Co. Ltd
Total - 185.007.341 Total
Persentase dari total aset 0% 0.01% Percentage to total asset
Utang usaha Account payable
Raam Jethmal Punjabi 442.136.594 229.697.064 Raam Jethmal Punjabi
Nusantara Seni Karya Sdn Bhd - 327.371.003 Nusantara Seni Karya Sdn Bhd
M.V.P.C Entertainment Ltd - 70.724.912 M.V.P.C Entertainment Ltd
Total 442.136.594 627.792.979 Total
Persentase dari total liabilitas 0.14% 0.16% Percentage to total liabilitas
Utang kepada pihak berelasi Due to related parties
PT Kreatif Berkah Abadi - - PT Kreatif Berkah Abadi
Total - - Total
Persentase dari total liabilitas - - 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 JUNI/ 30 JUNI/
JUNE JUNE
2025 2024
Gaji. bonus dan tunjangan 11.598.153.685 8.846.254.661 Salaries. bonuses and allowances
Page 75
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK 37. 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
Entitas sepengendali/Under Common Piutang usaha. Utang usaha/Trade receivable.
MVPC Entertainment Ltd Control Trade payable
PT Kreatif Berkah Abadi Asosiasi/ Associated Piutang non-usaha/ Non-trade receivable
Entitas sepengendali/Under Common Piutang usaha. Utang usaha/Trade receivable.
Nusantara Seni Karya Sdn Bhd Control Trade payable
Entitas sepengendali/Under Common Piutang usaha. Piutang non-usaha/ Trade
PT Parkit Film Control receivable. Non trade receivable
Major Platinum Cineplex (Lao) Co.
Ltd Asosiasi/ Associated Piutang non usaha/Non trade receivable
Raam Jethmal Punjabi Pemegang saham/ Shareholder Utang usaha/Trade receivable
38. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING 38. 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 Juni 2025 dan 31 Desember 2024 dan nilai denominated in foreign currencies as of 30 Juni 2025 and
setara dalam Rupiah yang dijabarkan dengan menggunakan 31 December 2024 and their Rupiah equivalents
rata-rata kurs jual dan beli yang diterbitkan oleh Bank converted using the middle exchange rates that were
Indonesia sebagai berikut: published by Bank Indonesia as follows:
30 JUNI/JUNE 2025
Nilai setara Rupiah/
Mata uang asing/ Foreign currency Rupiah equivalent
Aset Moneter Monetary assets
Kas dan setara kas USD 251.098 4.076.072.209 Cash and cash equivalents
Piutang usaha USD 488.721 7.933.409.358 Trade receivables
Sub – total 12.009.481.567 Sub - total
Liabilitas Moneter Monetary liabilities
Utang usaha USD 70.100 1.137.941.047 Trade payables
Sub – total 1.137.941.047 Sub - total
Aset Neto 10.871.540.520 Net Assets
Page 76
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING 38. MONETARY ASSETS AND LIABILITIES DENOMINATED IN
(Lanjutan) FOREIGN CURRENCIES (Continued)
31 DESEMBER/ DECEMBER 2024
Nilai setara Rupiah/
Mata uang asing/ Foreign currency Rupiah equivalent
Aset Moneter Monetary assets
Kas dan setara kas USD 122.210 1.975.164.646 Cash and cash equivalents
Piutang usaha USD 3.302.070 53.368.063.092 Trade receivables
Sub – total 55.343.227.738 Sub - total
Liabilitas Moneter Monetary liabilities
Utang usaha USD 185.848 3.003.676.672 Trade payables
Sub – total - Sub - total
Aset Neto 52.339.551.066 Net Assets
39. INSTRUMEN KEUANGAN 39. FINANCIAL INSTRUMENT
Tabel berikut menyajikan aset dan liabilitas keuangan The following table sets out the Company and its
Perusahaan dan Entitas Anak pada 30 Juni 2025 dan 31 Subsidiaries’ financial assets and liabilities as of
Desember 2024: 30 Juni 2025 and 31 December 2024:
30 JUNI/JUNE 2025
Nilai tercatat/ Nilai wajar/ Fair
Carrying value value
Aset keuangan Financial assets
Aset lancar Current assets
Kas dan setara kas 28.396.455.166 28.396.455.166 Cash and cash equivalents
Piutang usaha – neto 117.471.385.563 117.471.385.563 Trade receivables – net
Piutang non-usaha 436.704.220 436.704.220 Non-trade receivables
Aset tidak lancar Non-current assets
Investasi pada entitas asosiasi 694.669.839.418 694.669.839.418 Investment in associate entity
Jumlah Aset Keuangan 840.974.384.367 840.974.384.367 Total Financial Asset
Liabilitas keuangan Financial liabilities
Liabilitas lancar Current liabilities
Utang usaha 17.604.806.186 17.604.806.186 Trade payables
Utang lainnya 3.527.942.779 3.527.942.779 Other payabke
Beban masih harus dibayar 4.630.887.846 4.630.887.846 Accrued expenses
Utang bank 215.636.504.328 215.636.504.328 Bank loan
Utang sewa pembiayaan 345.288.000 345.288.000 Consumer financing liabilities
Liabilitas sewa 3.819.085.556 3.819.085.556 Lease liabilities
Liabilitas jangka panjang Non-current liabilities
Utang bank 39.273.026.105 39.273.026.105 Bank loan
Utang sewa pembiayaan 73.232.000 73.232.000 Consumer financing liabilities
Liabilitas sewa 24.481.578.861 24.481.578.861 Lease liabilities
Jumlah Liabilitas Keuangan 309.392.351.661 309.392.351.661 Total Financial Liabilities
Page 77
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN (Lanjutan) 39. FINANCIAL INSTRUMENT(Continued)
31 Desember/ December 2024
Nilai tercatat/ Nilai wajar/ Fair
Carrying value value
Aset keuangan Financial assets
Aset lancar Current assets
Kas dan setara kas 46.018.082.201 46.018.082.201 Cash and cash equivalents
Piutang usaha – neto 154.325.302.199 154.325.302.199 Trade receivables – net
Piutang non-usaha 340.916.347 340.916.347 Non-trade receivables
Aset tidak lancar Non-current assets
Investasi pada entitas asosiasi 680.875.592.034 680.875.592.034 Investment in associate entity
Jumlah Aset Keuangan 881.559.892.781 881.559.892.781 Total Financial Asset
Liabilitas keuangan Financial liabilities
Liabilitas lancar Current liabilities
Utang usaha 20.920.452.347 20.920.452.347 Trade payables
Utang lainnya 54.886.357.449 54.886.357.449 Other payabke
Beban masih harus dibayar 2.229.442.573 2.229.442.573 Accrued expenses
Utang bank 222.056.289.144 222.056.289.144 Bank loan
Utang sewa pembiayaan 329.604.000 329.604.000 Consumer financing liabilities
Liabilitas sewa 3.596.874.144 3.596.874.144 Lease liabilities
Liabilitas jangka panjang Non-current liabilities
Utang bank 43.182.168.926 43.182.168.926 Bank loan
Utang sewa pembiayaan 261.560.000 261.560.000 Consumer financing liabilities
Liabilitas sewa 25.983.298.103 25.983.298.103 Lease liabilities
Jumlah Liabilitas Keuangan 373.446.046.686 373.446.046.686 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 setara kas. piutang usaha. The fair values of cash and cash equivalents. trade
asset lancar lainnya. utang bank jangka pendek. utang receivables. other current assets. short-term bank
usaha. beban akrual. liabilitas lancar lainnya dan borrowings. trade payables. accrued expenses. other
liabilitas imbalan kerja jangka pendek mendekati nilai current liabilities and short-term employee benefits
tercatatnya karena bersifat jangka pendek. Jumlah liabilities approximate their carrying amounts due to
tercatat dari investasi jangka Panjang. liabilitas sewa. their short-term nature. The carrying amounts of
utang bank jangka Panjang. liabilitas derivative. surat long-term investments. lease liabilities. long-term
utang jangka menengah dan obligasi dengan suku bunga bank borrowings. derivative liabilities. medium-term
mengambang mendekati nilai wajarnya karena selalu notes payable and floating rate bonds approximate
dinilai ulang secara berkala. their fair values as they are regularly reassessed.
Page 78
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN (Lanjutan) 39. 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 JUNI/JUNE 2025
Tingkat / Level 1 Tingkat/ Level 2 Tingkat / Level 3
Aset keuangan Financial assets
Aset tidak lancar Non-current assets
Investasi jangka Panjang - - 694.669.839.418 Long term investment
31 DESEMBER/ DECEMBER 2024
Tingkat / Level 1 Tingkat/ Level 2 Tingkat / Level 3
Aset Keuangan Financial assets
Aset tidak lancar Non-current assets
Investasi jangka Panjang - - 680.875.592.034 Long term investment
Page 79
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 40. 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.
Page 80
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 40. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
(Lanjutan) (Continued)
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 Juni 2025 dan 31 Desember 2024: financial position as of 30 Juni 2025 and 31 December 2024:
30 JUNI/ 31 DESEMBER/
JUNE 2025 DECEMBER 2024
Kas dan setara kas 28.396.455.166 46.018.082.201 Cash and cash equivalents
Piutang usaha 117.471.385.563 154.325.302.199 Trade receivables
Piutang non usaha 436.704.220 340.916.347 Non-trade receivables
Investasi entitas asosiasi 694.669.839.418 680.875.592.034 Investment in associate entity
Deposit 826.086.925 706.086.928 Deposit
Jumlah 841.800.471.292 882.265.979.709 Total
Pada 30 Juni 2025 dan 31 Desember 2024 piutang usaha As of 30 June 2025 and 31 December 2024 trade receivables
sebesar Rp 20.021.094.974 dan Rp 19.674.737.457 belum of Rp 20.021.094.974 dan Rp 19.674.169.110 were not yet
jatuh tempo dan tidak mengalami penurunan nilai. Piutang past due not impaired. Those receivables will be due within
tersebut akan jatuh tempo dalam 30 hari ke depan. 30 days.
Pada 30 Juni 2025 dan 31 Desember 2024 piutang usaha As of 30 Juni 2025 and 31 December 2024 trade receivables
sebesar Rp 1.528.617.042 dan Rp 5.762.179.467 telah lewat of Rp 1.528.617.042 dan Rp 5.762.179.467 were past due
jatuh tempo lebih dari 90 hari dan tidak lebih dari 180 hari over 90 days and not more than 180 days but not impaired.
namun tidak mengalami penurunan nilai.
Pada 30 Juni 2025 dan 31 Desember 2024 piutang usaha As of 30 June 2025 and 31 December 2024 trade receivables
sebesar Rp 286.085.132.311 dan Rp 325.117.722.046 telah of Rp 286.085.132.311 dan Rp 325.117.722.046 were past
lewat jatuh tempo lebih dari 180 hari dan mengalami due over 180 days and impaired amounted to Rp
penurunan nilai sebesar Rp 202.891.150.707 202.891.150.707
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 81
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 40. 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 JUNI/JUNE 2025
Aset keuangan pada biaya perolehan diamortisasi/
Financial assets at amortized costs
ECL selamanya tidak ECL selamanya ada
ada penurunan nilai/ penurunan nilai/
ECL 12 bulan/ 12- Lifetime ECL-no Lifetime ECL-credit
month ECL credit impaired impaired Jumlah/ Total
Kas dan setara kas 28.396.455.166 - - 28.396.455.166 Cash and cash equivalents
Investment in associate
Investasi entitas asosiasi 694.669.839.418 - - 694.669.839.418 entity
Piutang usaha 117.471.385.563 117.471.385.563 Trade receivables
Piutang non usaha 436.704.220 436.704.220 Non-trade receivables
Jumlah 723.066.294.584 436.704.220 117.471.385.563 840.974.384.367 Total
31 DESEMBER/ DECEMBER 2024
Aset keuangan pada biaya perolehan diamortisasi/
Financial assets at amortized costs
ECL selamanya tidak ECL selamanya ada
ada penurunan nilai/ penurunan nilai/
ECL 12 bulan/ 12- Lifetime ECL-no Lifetime ECL-credit
month ECL credit impaired impaired Jumlah/ Total
Kas dan setara kas 46.018.082.201 - - 46.018.082.201 Cash and cash equivalents
Investment in associate
Investasi entitas asosiasi 680.875.592.034 - - 680.875.592.034 entity
Piutang usaha - - 154.325.302.199 154.325.302.199 Trade receivables
Piutang non usaha - 340.916.347 - 340.916.347 Non-trade receivables
Jumlah 726.893.674.235 340.916.347 154.325.302.199 881.559.892.781 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 82
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 40. 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 JUNI/JUNE 2025
Jumlah/ Dalam waktu 1 Tahun/ Lebih dari 1 Tahun
Total Within 1 Year / More than 1 Year
-
Utang usaha 17.604.806.186 17.604.806.186 Trade payables
Utang bank 254.909.530.433 215.636.504.328 39.273.026.105 Bank loan
Beban masih harus dibayar 4.630.887.846 4.630.887.846 - Accrued expenses
Utang pembiayaan konsumen 418.520.000 345.288.000 73.232.000 Consumer financing liabilities
Liabilitas sewa 28.300.664.417 3.819.085.556 24.481.578.861 Lease liabilities
Jumlah 305.864.408.882 242.036.571.917 63.827.836.966 Total
31 DESEMBER/ DECEMBER 2024
Jumlah/ Dalam waktu 1 Tahun/ Lebih dari 1 Tahun
Total Within 1 Year / More than 1 Year
Utang usaha 20.920.452.347 20.920.452.347 - Trade payables
Utang bank 265.238.458.070 222.056.289.144 43.182.168.926 Bank loan
Beban masih harus dibayar 2.229.442.573 2.229.442.573 - Accrued expenses
Utang pembiayaan konsumen 591.164.000 329.604.000 261.560.000 Consumer financing liabilities
Liabilitas sewa 29.580.172.247 3.596.874.144 25.983.298.103 Lease liabilities
Jumlah 318.559.689.237 249.132.662.208 69.427.027.029 Total
Page 83
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN 40. 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 Juni 2025 dan 31 Desember 2024 jika As of 30 June 2025 and 31 December 2024 if the Indonesian
Rupiah melemah/menguat sebesar 1% terhadap mata uang Rupiah had weakened/strengthened by 1% against the
asing. dengan semua variabel lain dianggap konstan. kas dan foreign currencies. with all other variables held constant.
setara kas. piutang usaha dan utang usaha untuk periode cash and cash equivalents. trade receivables and trade
dan tahun yang berakhir pada tanggal 30 Juni 2025 dan 31 payables for the periods and years ended 30 June 2025 and
Desember 2024 akan menjadi lebih tinggi/rendah. 31 December 2024 would have been higher/lower. mainly
terutama sebagai akibat dari keuntungan/ kerugian selisih as a result of foreign exchange gains/ losses on the
kurs atas penjabaran aset dan kewajiban moneter bersih translation of the net monetary assets and liabilities
dalam mata uang asing dengan rincian sebagai berikut: denominated in foreign currencies with the details are as
follows:
30 JUNI/JUNE 2025
Saldo dalam/ Setara dalam Rp/ Melemah 1%/ Menguat 1%/
Amount in USD IDR Equivalent Weakened 1% Strengthened 1%
Kas dan setara kas 251.098 4.076.072.209 4.116.832.931 4.035.311.487 Cash and cash equivalents
Piutang usaha 488.721 7.933.409.358 8.012.743.452 7.854.075.264 Trade receivables
Utang usaha ( 70.100) ( 1.137.941.047) ( 1.149.320.457 ) ( 1.126.561.636) Trade payable
Jumlah 809.919 10.871.540.520 10.980.255.925 10.762.825.115 Total
31 DESEMBER/ DECEMBER 2024
Saldo dalam/ Setara dalam Rp/ Melemah 1%/ Menguat 1%/
Amount in USD IDR Equivalent Weakened 1% Strengthened 1%
Kas dan setara kas 122.210 1.975.158.020 1.994.909.600 1.955.406.440 Cash and cash equivalents
Piutang usaha 3.302.070 53.368.055.340 53.901.735.893 52.834.374.787 Trade receivables
Utang usaha ( 185.848 )( 3.003.675.376 )( 3.033.712.130 )( 2.973.638.622 Trade payable
Jumlah 3.238.432 52.339.537.984 52.862.933.363 51.816.142.605 Total
Page 84
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. MANAJEMEN PERMODALAN 41. CAPITAL MANAGEMENT
Tujuan utama dari pengelolaan modal Perusahaan dan Entitas The main objective of the Company and its Subsidiaries’ capital
Anak adalah untuk memastikan bahwa dipertahankannya 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 its
dapat mendukung kelancaran usahanya dan memaksimalkan business and maximize shareholder value.
nilai dari pemegang saham.
Perusahaan dan Entitas Anak mengelola struktur modalnya The Company and its Subsidiaries manage its capital structure
dan membuat penyesuaian-penyesuaian sehubungan dengan and make adjustments with respect to changes in economic
perubahan kondisi ekonomi dan karakteristik dari risiko conditions and the characteristics of its business risks. In order
usahanya. Agar dapat menjaga dan menyesuaikan struktur to maintain and adjust its capital structure. the Company and its
modalnya. Perusahaan dan Entitas Anak akan menyesuaikan Subsidiaries may adjust the amount of dividend payments to
jumlah dari pembayaran dividen kepada para pemegang shareholders or return capital structure. No changes have been
saham atau tingkat pengembalian modal. Tidak ada made in the objectives. policies and processes as they have been
perubahan dalam tujuan. kebijakan dan proses dan sama applied in previous years.
seperti penerapan tahun-tahun sebelumnya.
30 JUNI/ 31 DESEMBER/
JUNE 2025 DECEMBER 2024
Utang dan pinjaman 322.433.423.987 385.052.499.316 Payables and loan
Dikurangi: kas dan setara kas 28.396.455.166 46.018.082.201 Less: cash and cash equivalents
Utang neto 294.036.968.821 339.034.417.115 Net debt
Jumlah ekuitas 1.337.714.094.120 1.330.525.481.065 Total equity
Rasio utang terhadap permodalan (%) 21.98 % 25.48% Debt to equity (%)
42. SEGMEN OPERASI 42. 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 performance
setiap segmen usaha dan di dalam mengalokasikan sumber of each business segment and in allocating resources. There is no
daya. Tidak terdapat segmen geografis karena seluruh geographical segment because all of the Group’s business
kegiatan bisnis Grup berada di Indonesia. Informasi activities are in Indonesia. All transactions between segments
konsolidasian menurut segmen usaha sebagai segmen primer have been eliminated. Consolidated information according to
adalah sebagai berikut: business segments as primary segments are as follows:
30 JUNI/JUNE 2025
Makanan dan
Film/ Sinetron/ OTT & Internet/ TV berbayar/ Tiket/ Minuman/ Food Eliminasi/ Konsolidasi/
Film Sinetron OTT & Internet Pay TV Ticket and beverage Elimination Consolidation
Penjualan 57.034.034.293 - 2.781.579.462 5.889.615.312 34.599.383.326 11.809.924.530 - 112.114.536.922 Sales
Beban pokok
penjualan 51.804.231.976 6.360.597.127 - 2.594.914.935 21.556.286.258 2.291.783.257 - 84.607.813.554 Cost of sales
Laba segmen 5.229.802.317 ( 6.360.597.127) 2.781.579.461 3.294.700.377 13.043.097.067 9.518.141.273 - 27.506.723.369 Segment profit
Page 85
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. SEGMEN OPERASI (Lanjutan) 42. OPERATING SEGMENT (Continued)
30 JUNI/ JUNE 2024
Makanan dan
Film/ Sinetron/ OTT & Internet/ TV berbayar/ Tiket/ Minuman/ Food Eliminasi/ Konsolidasi/
Film Sinetron OTT & Internet Pay TV Ticket and beverage Elimination Consolidation
Penjualan 63.938.901.344 4.411.764.706 11.336.712.906 7.041.216.768 27.525.324.657 7.412.542.382 - 121.666.462.763 Sales
Beban pokok
penjualan 30.401.832.685 6.027.879.384 7.258.204.297 1.754.985.489 17.050.717.576 1.826.193.034 - 64.319.812.465 Cost of sales
Laba segmen 33.537.068.659 (1.616.114.678) 4.078.508.609 5.286.231.279 10.474.607.081 5.586.349.348 - 57.346.650.298 Segment profit
43. TAMBAHAN INFORMASI ARUS KAS 43. SUPPLEMENTARY CASH FLOW INFORMATION
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 JUNI/
DECEMBER 2024 Arus kas/ Cash flow loan adjustmend JUNE 2025
Utang pembiayaan
konsumen/ Consumer
financing payables
Perubahan Non-Kas/ Non Cash
Changes
Penambahan Penyesuain
31 DESEMBER/ utang/ Addition bunga/ Interest 30 JUNI/
DECEMBER 2024 Arus kas/ Cash flow loan adjustmend JUNE 2025
Utang pembiayaan
konsumen/ Consumer
financing payables 591.164.000 ( 172.644.000 ) - - 418.520.000
Page 86
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 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
30 JUNI 2025 30 JUNE 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
44. TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN 44. 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 28 Juli 2025. issue on the date 28 July 2025.
Names mentioned 181 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Menteri Kehakiman
p.12 ×4
unresolved
org
Minister of Law
p.12
unresolved
person
Dr. Sugih Haryati. SH.
p.12 ×3
unresolved
org
Minister of Law and Human Rights
p.12
unresolved
person
Amrit Ram Pujabi
· Direktur
p.13
unresolved
person
Arya Eddy Kartocahyono
· Anggota
p.13
unresolved
org
PT Multi Inter Media
p.14 ×3
unresolved
org
PT Multi Kreasi Media
p.14 ×3
unresolved
org
PT MVP Bangun Sarana
p.14 ×3
unresolved
org
PT Starville MVP Sentul
p.14 ×3
unresolved
org
PT Multi Platinum Screen
p.14 ×5
unresolved
org
Co. Ltd
p.14 ×15
unresolved
org
PT Kreatif Berkah Abadi
p.14 ×9
unresolved
org
PT Ciputra Multivision
p.14 ×2
unresolved
org
PT Montir Indonesia Jaya
p.14 ×6
unresolved
org
PT MNC Pictures
p.14 ×7
unresolved
org
Menteri Kehakiman dan Hak Asasi Manusia Republik
p.14 ×2
unresolved
org
Minister of Justice and Human Rights
p.15
unresolved
org
Minister of Justice and Human Hak Asasi Manusia Republik Indonesia No. AHU-
p.15 ×2
unresolved
org
Minister of Justice and Human Kehakiman dan Hak Asasi Manusia Republik Indonesia
p.15
unresolved
org
Menteri Kehakiman dan Hak Asasi
p.16
unresolved
org
Minister of Justice and Human Hak Asasi Manusia Republik Indonesia W
p.16
unresolved
org
Minister of Justice
p.17
unresolved
org
PT Ciputra Multivision Nusantara
p.17 ×3
unresolved
person
KHR
p.17 ×4
unresolved
org
Financial Services Authority
p.18
unresolved
org
Bank Indonesia
p.23 ×2
unresolved
org
Direktorat Jenderal Pajak
p.38
unresolved
org
Directorate General of Tax
p.38
unresolved
org
India Indonesia Tbk
p.39 ×2
unresolved
org
Bank MNC International Tbk
p.39 ×20
unresolved
org
Bank J Trust Indonesia Tbk
p.39 ×8
unresolved
org
PT Bank SBI Indonesia
p.39 ×4
unresolved
org
Indonesia Tbk
p.39 ×2
unresolved
org
PT Digi Bintang Sinergi
p.40 ×2
unresolved
org
PT Bersatu Universe Digital Indonesia
p.40 ×2
unresolved
org
PT Cakrawala Andalas Televisi
p.40 ×4
unresolved
org
PT Digdaya Media Nusantara
p.40
unresolved
org
PT Digdaya Media Nusantara Netflix.
p.40
unresolved
org
PT Rajawali Citra Televisi Televisi Indonesia
p.40
unresolved
org
PT Rajawali Citra Televisi Televisi Indonesia M Distribution
p.40
unresolved
org
M Distribution Co.Ltd
p.40
unresolved
org
Nusantara Sajahetera Raya Tbk
p.40 ×4
unresolved
org
Garha Layar Prima Tbk
p.40 ×4
unresolved
org
Cinemaxx Global Pasifik Tbk
p.40 ×4
unresolved
org
PLC Co. Ltd
p.40
unresolved
org
Major Cineplex Group PLC Co. Ltd
p.40
unresolved
org
PT. Trita Investama
p.40
unresolved
org
PT Innovate Mas Indonesia
p.40
unresolved
org
PT Multimedia Nusantara
p.40 ×2
unresolved
org
PT Surya Anugerah Media
p.40 ×2
unresolved
org
PT Golden Talipodo Langgeng Sejahtera
p.40 ×2
unresolved
org
PT Metra TV
p.40
unresolved
org
PT Metra TV Suraya Filem Production
p.40
unresolved
org
PT MNC OTT Network
p.40 ×2
unresolved
org
PT. Duta Visual Nusantara Tivi Tujuh
p.40
unresolved
org
Duta Visual Nusantara Tivi Tujuh PBFILM LLC
p.40
unresolved
org
PT Vuclip Digital Indonesia
p.40 ×2
unresolved
org
PT Vuclip Digital Indonesia Lain
p.40
unresolved
org
PT Parkit Films
p.40
unresolved
org
PT Parkit Films Nusantara Seni Karya Sdn Bhd
p.40
unresolved
org
Nusantara Seni Karya Sdn Bhd
p.40 ×5
unresolved
org
C Entertainment Ltd
p.40 ×8
unresolved
org
PT Parkit Film
p.41 ×4
unresolved
org
Bank MNC
p.42 ×2
unresolved
org
PT Sunday Insurance Indonesia
p.44 ×3
unresolved
org
PT Asuransi FPG Indonesia
p.44
unresolved
org
Zurich Asuransi Indonesia Tbk
p.44 ×2
unresolved
org
PT Asuransi Candi Utama
p.44 ×2
unresolved
org
KJPP Latief
p.46
unresolved
org
KJPP Latief Hanif
p.46
unresolved
org
Hanif dan Rekan
p.46
unresolved
org
PT MNC Picture
p.47 ×2
unresolved
org
PT Kreatif Berkah Abadi Major Platinum Cineplex
p.47
unresolved
org
PT Montir Indonesia Jaya Major Platinum Cineplex
p.47
unresolved
org
PT Multi Platinum Screen Sub
p.47
unresolved
org
PT MNC
p.48
unresolved
org
KJPP SIH
p.48 ×2
unresolved
org
Wiryadi & Rekan
p.48
unresolved
org
PT Tripar Multivision Plus. Hak
p.49
unresolved
org
PT Tripar
p.49
unresolved
org
PT Platinum
p.50
unresolved
org
PT Kalingga Murda
p.50 ×2
unresolved
org
PT Mekar Armada Jaya
p.50
unresolved
org
PT Mekar Armada Jaya Ciptaland
p.50
unresolved
org
PT Citi Era Abadi
p.50
unresolved
org
PT Citi Era Abadi Ali Darsono
p.50
unresolved
org
PT Modern Multi Guna
p.50 ×2
unresolved
org
PT Favorita Unggul Mall Cimanggis
p.50 ×2
unresolved
org
PT Pakuwon Permai
p.51 ×2
unresolved
org
PT Goldenduck Blessindo International
p.51 ×2
unresolved
org
PT Visinema Pictures
p.51
unresolved
org
PT Visinema Pictures Goldenduck Asia Pte. Ltd
p.51
unresolved
org
Goldenduck Asia Pte. Ltd
p.51
unresolved
org
PT Agung Lion Sinema
p.51 ×2
unresolved
org
PT Ferco Seating System Indonesia
p.51 ×2
unresolved
org
PT Kharisma Starvision Plus
p.51
unresolved
org
PT Kharisma Starvision Plus Aditya Reski Ferdani
p.51
unresolved
org
PT Omega Film
p.51 ×2
unresolved
org
PT Rapi Film
p.51
unresolved
org
PT Rapi Film P
p.51
unresolved
org
PT Ellys Retailindo Bintang
p.51 ×4
unresolved
org
PT Alka Perkasa Indonesia
p.51
unresolved
org
PT Alka Perkasa
p.51
unresolved
org
PT Nusntara Sejahtera Raya
p.51
unresolved
org
PT Anugerah Indofood Barokah Makmur
p.51 ×2
unresolved
org
PT Inspira Citra Asia
p.51 ×2
unresolved
org
PT Falcon Interactive
p.51 ×2
unresolved
org
PT Umbara Bersaudara Film
p.51
unresolved
org
PT Umbara Bersaudara Film Ragil Pranoto
p.51
unresolved
org
Ragil Pranoto Paramount Pictures International Limited
p.51
unresolved
org
Paramount Pictures International Limited
p.51
unresolved
org
PT Studio Film Sukses
p.51 ×2
unresolved
org
PT Multi Utama Media
p.51 ×2
unresolved
org
PT Warna Kreasi
p.51 ×2
unresolved
org
MD Pictures Tbk
p.51 ×4
unresolved
org
PT Soraya Intercine Films
p.51 ×2
unresolved
org
PT Samuan Rumah Kreasi
p.51 ×2
unresolved
org
PT Krisjaya Anugerah Sejahtera
p.51 ×2
unresolved
org
PT Harvest Cemerlang
p.51
unresolved
org
PT Harvest
p.51
unresolved
org
PT Super Delapan Milimeter Studio
p.51 ×2
unresolved
org
PT Talisman Insurance Brokers
p.51 ×2
unresolved
org
PT Niviron Manunggal
p.51 ×2
unresolved
org
PT Fajarputera Dinasti
p.51
unresolved
org
PT Fajarputera Dinasti Lain
p.51
unresolved
org
India Tbk
p.52 ×10
unresolved
—
kegiatan usaha Debitur
p.53
unresolved
—
hukum/badan
p.53
unresolved
org
PT Tripar Multivison Plus.
p.55 ×4
unresolved
org
PT Tripar Multivision Plus. Perusahaan
p.55
unresolved
org
Negara Indonesia (Persero) Tbk
p.56 ×4
unresolved
org
Permata Tbk
p.58 ×4
unresolved
org
PT Tripar Multivision Plus Jakarta Pusat. Provinsi DKI
p.58 ×3
unresolved
org
PT Tripar Multivision Plus Provinsi DKI
p.58 ×4
unresolved
org
PT Tripar Multivision Plus Provinsi DKI Jakarta Selama
p.58
unresolved
org
PT Multi Media Makmur
p.62 ×4
unresolved
org
PT MVP Vault Investment
p.62 ×4
unresolved
org
PT Mitra Benoa Prima
p.62 ×2
unresolved
org
PT MNC Pictures. Utang
p.63
unresolved
org
PT Maybank Finance Toyota Financial Services
p.63
unresolved
org
PT Toyota Astra Financial Services
p.63
unresolved
org
PT Toyota Astra Financial Services Perjanjian
p.63
unresolved
org
KKA's FSAI dan Rekan
p.64
unresolved
org
PT Parkit Film Nusantara Seni Karya Sdn Bhd
p.74
unresolved
org
PT Parkit Film Major Platinum Cineplex
p.74
unresolved
org
Raam Jethmal Punjabi Nusantara Seni Karya Sdn Bhd
p.74
unresolved
org
PT Kreatif Berkah Abadi Total
p.74
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