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Page 1
PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR
31 MARET 2024 /
FOR THE PERIOD ENDED 31 MARCH 2024
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 31 MARCH 2024
31 MARET 2024
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 KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
PER 31 MARCH 2024 AS OF 31 MARCH 2024,
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 MARET/ 31 DESEMBER/
Catatan/ MARCH DECEMBER
Notes 2024 2023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 143.971.655.506 114.411.330.909 Cash and cash equivalents
Piutang usaha – neto Trade receivables - net
Pihak ketiga 5 349.848.635.862 363.645.515.785 Third parties
Pihak berelasi 5 12.330.724.935 12.536.700.120 Related parties
Piutang non usaha Non-trade receivables
Pihak ketiga 6 397.674.367 144.303.527 Third parties
Pihak berelasi 6 20.132.527.906 16.397.587.915 Related parties
Pajak dibayar dimuka 18a 20.060.144.997 7.777.562.788 Prepaid taxes
Persediaan 7 1.676.930.443 1.152.576.619 Inventories
Aset film 8 49.058.408.783 21.324.597.599 Film assets
Uang muka dan biaya Advances and prepaid
dibayar dimuka 9 22.033.278.769 13.996.483.217 expenses
Jumlah aset lancer 619.509.981.568 551.386.658.479 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap – setelah Fixed assets – net of
dikurangi akumulasi penyusutan sebesar accumulated depreciation of
Rp139.287.964.510 pada tanggal 31 Maret 2024, Rp139,287,964,510 as of 31 March 2024,
Rp135.914.857.370 pada tanggal 31 Desember 2023 10 115.118.269.323 114.880.112.667 Rp135,914,857,370 as of 31 December 2023
Aset film 8 199.215.148.647 220.668.472.081 Film Assets
Properti investasi 11 319.109.064.300 319.109.064.300 Investment properties
Investasi 12 206.339.763.511 207.891.080.222 Investment
Aset takberwujud 13 169.949.338 176.755.928 Intangible asset
Deposit 14 410.316.625 405.201.625 Deposit
Aset hak-guna 15 11.018.903.643 11.270.296.221 Right-of-use asset
Aset pajak tangguhan 18d 3.165.883.796 2.848.157.776 Deferred tax assets
Jumlah aset tidak lancar 854.547.299.183 877.249.140.820 Total non-current assets
JUMLAH ASET 1.474.057.280.752 1.428.635.799.299 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir See accompanying Notes to the Consolidated Financial Statements on
yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 6
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit A/2 Exhibit A/2
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
PER 31 MARET 2024 AS OF 31 MARCH 2024,
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 MARET/ 31 DESEMBER/
Catatan/ MARCH DECEMBER
Notes 2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 17a 113.980.534.420 103.480.111.462 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 16 28.098.842.487 25.586.959.945 Third parties
Utang pajak 18b 14.006.242.402 26.510.926.173 Taxes payable
Beban akrual 19 1.438.577.942 1.437.364.284 Accrued expenses
Pendapatan diterima dimuka 20 511.500.500 7.593.713.326 Unearned revenue
Utang lainnya 21 4.562.407.493 7.014.885.215 Other payables
Utang kepada pihak berelasi 23 970.000.000 970.000.000 Due to related parties
Bagian jangka pendek dari Current maturities
utang jangka panjang: of long-term liabilities:
- Utang bank 17b 6.666.507.800 1.429.950.300 Bank loan -
- Liabilitas sewa 25 2.277.510.216 976.778.977 Lease liability -
- Utang pembiayaan konsumen 22 452.424.000 607.728.000 Consumer financing liabilities -
Total liabilitas jangka pendek 172.964.546.760 175.608.417.682 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Long-term liabilities-
Utang jangka panjang – setelah dikurangi bagian net of current maturities:
- Utang bank 17b 48.466.183.896 4.020.032.943 Bank loan -
- Liabilitas sewa 25 13.255.691.894 14.807.815.711 Lease liability -
- Utang pembiayaan konsumen 22 515.772.000 604.254.000 Consumer financing liabilities -
Utang kepada pihak berelasi 23 - - Due to related parties
Liabilitas imbalan pascakerja 24 7.663.356.138 7.204.504.631 Post-employment benefit liability
Total liabilitas jangka panjang 69.901.003.928 26.636.607.285 Total non-current liabilities
TOTAL LIABILITAS 242.865.550.688 202.245.024.967 TOTAL LIABILITIES
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir See accompanying Notes to the Consolidated Financial Statements on
yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 7
Page 8
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit B Exhibit B
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan 31 MARET/ 31 MARET/
/Notes MARCH 2 0 2 4 MARCH 2 0 2 3
PENJUALAN 30 64.088.458.534 31.402.775.888 SALES
BEBAN POKOK PENJUALAN 31 ( 34.085.921.968 ) ( 23.558.606.762) COST OF GOOD SOLD
LABA BRUTO 30.002.536.566 7.844.169.126 GROSS PROFIT
Beban umum dan General and administrative
Administrasi 32 ( 24.150.858.513 ) ( 18.056.901.284) Expenses
TOTAL BEBAN OPERASI ( 24.150.858.513 ) ( 18.056.901.284) TOTAL OPERATING EXPENSES
Penghasilan keuangan 33 325.215.081 18.309.410 Finance income
Biaya keuangan 34 ( 2.805.440.261) ( 3.255.407.967) Finance cost
Pendapatan (beban) lainnya 35 2.674.173.671 ( 528.104.423) Other income (expense)
LABA SEBELUM PROFIT BEFORE
PAJAK PENGHASILAN 6.045.626.544 (13.977.935.138) INCOME TAX
(BEBAN) MANFAAT PAJAK INCOME TAX (EXPENSE)
PENGHASILAN – NETO 18c,d ( 1.244.670.812 ) 3.116.170.562 BENEFIT – NET
LABA (RUGI) NETO TAHUN NET PROFIT (LOSS) FOR
BERJALAN 4.800.955.732 (10.861.764.576) THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang tidak akan direklasifikasikan ke laba rugi Item that wil not be reclassified to profit or loss
Pengukuran kembali atas Re-measurements of post
imbalan pascakerja employement benefits obligation
Pajak penghasilan terkait - - Related income tax
TOTAL LABA TOTAL COMPREHENSIVE
KOMPREHENSIF 4.800.955.732 (10.861.764.576) INCOME FOR THE YEAR
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir See accompanying Notes to the Consolidated Financial Statements on
yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 9
Page 10
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit C Exhibit C
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Tambahan Kepentingan
Modal Disetor/ Komponen Saldo Laba Non-Pengendali/
Modal Saham/ Additional Ekuitas Lainnya/ Retained Jumlah/ Non-Controlling Total Ekuitas/
Share Capital Paid in Capital Other Equity Earning Total Interest Total Equity
Saldo pada tanggal Balance as of
01 Januari 2023 315.900.000.000 18.685.212.013 4.504.783.869 573.601.359.451 912.691.355.333 116.248.823 912.807.604.156 01 January 2023
Laba bersih tahun berjalan - - - 102.983.931.778 102.983.931.778 (2.842.701) 102.981.089.707 Net income for the year
Penerbitan saham baru New share issuance to
publik 55.752.000.000 155.990.991.564 - - 211.742.991.564 - 211.742.991.564 public
Laba (rugi) komprehensif Net comprehensive income
periode berjalan - - (1.140.911.888) -( 1.140.911.888) 793 ( 1.140.911.095) (loss) for the period
Komponen ekuitas lain - - - - - - - Other equity component
Saldo pada tanggal Balance as of
31 Desember 2023 371.652.000.000 174.676.203.577 3.363.871.981 676.585.291.229 1.226.277.366.787 113.407.545 1.226.390.774.332 31 December 2023
Laba bersih periode berjalan - - - 4.795.369.688 4.795.369.688 5.586.044 4.800.955.732 Net income for the period
Laba (rugi) komprehensif Net comprehensive income
periode berjalan - - - - - - - - (loss) for the period
Komponen ekuitas lain - - - - - - - Other equity component
Saldo pada tanggal Balance as of
31 Maret 2024 371.652.000.000 174.676.203.577 3.363.871.981 681.380.660.917 1.231.072.736.475 118.993.589 1.231.191.730.064 31 March 2024
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
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 MARET/ 31 MARET/
MARCH 2 0 2 4 MARCH 2 0 2 3
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan dari pelanggan 70.540.509.181 45.197.670.592 Cash receipts from customers
Pembayaran kepada pemasok ( 62.204.041.232 )( 34.400.602.013) Cash payment to suppliers
Pembayaran untuk operasional ( 7.034.584.728 )( 7.029.661.279) Cash paid for operational
Pembayaran untuk gaji dan tunjangan Cash paid for salary
karyawan ( 12.828.800.839 )( 8.059.200.032) and employee benefit
Pembayaran untuk pajak penghasilan ( 6.291.510.218 )( 3.598.273.848) Cash paid for income tax
ARUS KAS NETO (DIGUNAKAN UNTUK) DIPEROLEH DARI NET CASH FLOWS (USED IN) PROVIDED BY OPERATING
AKTIVITAS OPERASI ( 17.818.427.836) (7.890.066.580) ACTIVITIES
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan aset tetap ( 4.956.170.146 ) ( 1.453.299.394 ) Acquisition of fixed asset
ARUS KAS NETO DIGUNAKAN UNTUK NET CASH FLOWS USED IN INVESTING
AKTIVITAS INVESTASI ( 4.956.170.146) ( 1.453.299.394) ACTIVITIES
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran liabilitas sewa ( 577.108.699 )( 409.038.812) Payment of lease liabilities
Pinjaman yang diberikan Loan given to related
kepada pihak berelasi ( 4.075.000.000 )( 6.950.000.000) parties
Jasa Giro/Pendapatan Bunga 321.219.304 14.338.965 Jasa Giro/Interest Income
Bunga Dibayar ( 1.777.110.479) ( 2.585.075.337) Interest Paid
Kenaikan pinjaman bank/sewa 59.004.000.000 17.819.967.034 Increase in bank loan/Lease
Pembayaran pinjaman bank ( 561.077.546 )( 12.243.588.246) Bank loan payment
KAS NETO YANG DIPEROLEH DARI (DIGUNAKAN UNTUK) NET CASH PROVIDED BY (USED
AKTIVITAS PENDANAAN 52.334.922.580 ( 4.353.396.396) IN) FINACING ACTIVITIES
KENAIKAN KAS INCREASE IN CASH
DAN SETARA KAS 29.560.324.599 (13.696.762.370) AND CASH EQUIVALENT
KAS & SETARA KAS PADA CASH & CASH EQUIVALENT AT
SALDO AWAL 114.411.330.908 18.425.331.000 BEGINNING OF PERIOD
KAS & SETARA KAS PADA CASH & CASH EQUIVALENT AT
SALDO AKHIR 143.971.655.506 4.728.568.630 ENDING OF PERIOD
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on
Ekshibit E terlampir yang merupakan bagian tidak terpisahkan dari Laporan Exhibit E which are an integral part of
Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 12
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E Exhibit E
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1.
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan informasi umum perusahaan a. Establishment and general information of the company
PT Tripar Multivision Plus (“Perusahaan”) didirikan PT Tripar Multivision Plus (“the Company”) was established
berdasarkan Akta Pendirian Perseroan Terbatas No. 17 based on Deed of Establishment of Limited Liability
tanggal 6 Desember 1990 yang dibuat dihadapan Adlan Company No. 17 dated 6 December 1990 drawn up before
Yulizar, S.H., notaris di Jakarta. Akta Pendirian tersebut Adlan Yulizar, S.H., notary in Jakarta. The Deed of
telah memperoleh pengesahan dari Menteri 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 Anggaran Dasar Perusahaan terakhir dilakukan The recent amendment to the Company's Articles of
berdasarkan Akta Pernyataan Keputusan Rapat Perubahan Association was made based on the Deed of Meeting
Anggaran Dasar Perusahaan No. 102 tanggal 27 Juni 2023, Resolutions Amendment to the Company's Articles of
yang dibuat di hadapan Dr. Sugih Haryati, SH., M.Kn., Association No. 102 dated 27 June 2023, made before Dr.
notaris di Jakarta. Akta Notaris tersebut telah diberitahukan Sugih Haryati, SH., M.Kn., Notary in Jakarta. The Notary
dan diterima oleh Menteri Hukum dan Hak Asasi Manusia Deed was notified and accepted by the Minister of Law and
Republik Indonesia dengan Surat Keputusan No. AHU- Human Rights of the Republic of Indonesia with Decree No.
0121423.AH.01.11.Tahun 2023 tanggal 27 Juni 2023. AHU-0121423.AH.01.11.Tahun 2023 dated 27 Juni 2023.
Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, lingkup In accordance with the Article 3 of the Company’s Article
kegiatan usaha Perusahaan meliputi produksi film, impor of Association, the Company’s scope activities are film
dan ekspor film, distribusi dan pemasaran film, bioskop dan production, import and export of film, distribution and
agensi. marketing of film, cinema and agency.
Kegiatan usaha Perseroan saat ini adalah produksi, impor & The Company's current business activities are production,
ekspor film, web series, sinetron, distribusi dan pemasaran import & export of films, web series, soap operas,
film, pengoperasian jaringan televisi berbayar serta distribution and marketing of films, operation of pay
pengoperasian jaringan bioskop. television networks and operation of cinema networks.
Perusahaan berkedudukan di Jakarta dan berlokasi di The Company is domiciled in Jakarta and located at
Multivision Tower Lantai 22, Jalan Kuningan Mulia Lot 9B, Multivision Tower Floor 22, Jalan Kuningan Mulia Lot 9B,
Kuningan, Setiabudi, Jakarta Selatan, Indonesia. Kuningan, Setiabudi, Jakarta Selatan, Indonesia.
Perusahaan merupakan entitas induk Grup. Perusahaan The Company is the ultimate parent of the Group. The
tidak memiliki entitas induk terakhir tertentu. Pemegang Company has no ultimate parent entity. The ultimate
saham terakhir Perusahaan adalah Bapak Ram Jethmal shareholder of the Company is Mr. Ram Jethmal Punjabi
Punjabi dan entitas lainnya. and other entity.
Page 13
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/2 Exhibit E/2
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b. Dewan Komisaris dan Dewan Direksi, Komite Audit Serta b.
b. Board of Commissioners and Board of Directors, Audit
Karyawan Committee and Employees
Berdasarkan Akta Notaris No.01 tanggal 15 April 2021 yang Based on Notarial deed No.01 dated 15 April 2021 made
dibuat dihadapan Ira Dewi Indriasari, S.H., M.Kn., notaris di before Ira Dewi Indriasari, S.H., M.Kn., notary in Jakarta,
Jakarta, dan akta terakhir berdasarkan akta Notaris yang and the last deed based on a Notary deed made before Dr.
dibuat dihadapan Dr Sugih Haryati No.22 tanggal 22 Sugih Haryati No.22 dated 22 December 2022 in Jakarta,
Desember 2022 di Jakarta, susunan anggota Dewan the composition of the members of the Company's Board of
Komisaris dan Dewan Direksi Perusahaan pada tanggal 31 Commissioners and Board of Directors as of 31 March 2024
Maret 2024 dan 31 Desember 2023 adalah sebagai berikut: dan 31 December 2023 are as follows:
31 Maret/ March 2024 dan/ and 31 Desember/ December
2023
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 31 March 2024 and
31 Maret 2024 dan 31 Desember 2023 adalah sebagai 31 December 2023 are as follows:
berikut:
Ketua Diaz FM Hendropriyono Chairman
Anggota Arya Eddy Kartocahyono Member
Anggota Gabriel Pandapotan Member
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, On 31 March 2024 and 31 December 2023, the Company has
Perusahaan telah menunjuk Sugiri sebagai sekretaris appointed Sugiri as corporate secretary.
perusahaan.
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 31 Maret 2024 dan 31 Desember 2023 Grup As of 31 March 2024 and 31 December 2023, the Group has
memiliki total 263 dan 259 karyawan (tidak diaudit). a total of 263 and 259 employees (unaudited).
Page 14
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/3 Exhibit E/3
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Entitas anak b. Subsidiaries
Persentase Kepemilikan Efektif
Perusahaan/
Effective Percentage of Total Aset Sebelum Eliminasi/
Ownership of the Company Total Assets Before Elimination
Tahun
Beroperasi
Komersial/ 31
Year of Desember/
Entitas Anak/ Commercial Lokasi/ 31 Maret/ December 31 Maret/ 31 Desembe/
Subsidiaries Operation Location Jenis Usaha/ Nature of Business March 2024 2023 March 2024 December 2023
Kepemilikan
Langsung/ Direct
ownership
PT Multi Inter Media 2000 Jakarta Jasa IT/IT service 99,89% 99,89% 41.402.739.737 41.430.046.734
Penerbit, penjilidan & penerbitan
PT Multi Kreasi Media 1999 Jakarta /Publishers, binding & publishing 99,75% 99,75% 20.759.570.893 20.773.215.948
PT MVP Bangun Sarana 2013 Jakarta Bisnis perumahan /Real estate business 99,99% 99,99% 188.555.882.696 190.234.542.870
Pengelola jaringan bioskop /Cinema
PT Platinum Sinema 2014 Jakarta network manager 99,99% 99,99% 120.186.415.362 126.513.521.881
Major Platinum Cineplex Pengelola jaringan bioskop /Cinema
Co. Ltd 2016 Laos network manager 40,00% 40,00% USD 1.646.562 USD 1.748.578
PT Montir Indonesia Jaya 2016 Jakarta Perawatan mobil/ Car service 17,30% 17,30% - -
PT Kreatif Berkah Abadi 2023 Jakarta Platform OTT/OTT Platform 34,95% 34.95% 8.999.105.838 8.999.105.838
Produksi & distribusi film/ Film
PT Multi Platinum Screen 2013 Jakarta production & distribution 0,40% 0,40% 3.460.145.592 4.321.229.928
Penyedia akomodasi makanan dan
minuman/ Provider of food and beverage
PT Starville MVP Sentul 2022 Jakarta accommodation 99,00% 99,00% 2.443.273.636 2.443.022.081
Kepemilikan Tidak
Langsung/ Indirect
ownership
Jasa pembangunan gedung & pengelolaan
PT Ciputra Multivision gedung /Building development & building
Nusantara 2014 Jakarta management service 33,33% 33,33% 679.029.291.029 656.860.241.090
Produksi & distribusi film/ Film
PT Multi Platinum Screen 2013 Jakarta production & distribution 99,60% 99,60% 3.460.145.592 4.321.229.928
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.
Page 15
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/4 Exhibit E/4
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
a. Dasar penyusunan laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial
(Lanjutan) statements (Continued)
Laporan keuangan konsolidasian disusun berdasarkan dasar The consolidated financial statements are prepared on
akrual, kecuali laporan arus kas konsolidasian, dan dengan the accrual basis, except for the consolidated statement
menggunakan konsep biaya historis, kecuali untuk yang of cash flows, and using the historical cost concept of
telah diungkapkan di dalam catatan atas laporan keuangan accounting, except as disclosed in the relevant notes to
konsolidasian yang relevan. the consolidated financial statements herein.
Laporan arus kas konsolidasian menyajikan penerimaan dan The consolidated statement of cash flows present the
pengeluaran kas dan 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 uang expressed in Rupiah (“Rp”) which is the functional
fungsional Grup. currency of the Group.
Kebijakan prinsip akuntansi yang diadopsi dalam The principal accounting policies adopted in the
penyusunan laporan keuangan konsolidasian diatur di preparation of the consolidated financial statements are
bawah. Kebijakan ini diterapkan secara konsisten dengan set out below. The policies have been consistently
semua periode penyajian, kecuali dinyatakan lain. applied to all the periods presented, unless otherwise
stated.
b. Perubahan kebijakan akuntansi b. Change in accounting policies
Standar baru, amendemen dan penyesuaian Standar New Standards, amendments and improvements of
Akuntansi Keuangan efektif 1 Januari 2023 Financial Accounting Standards effective from
1 January 2023
Penerapan standar baru, amendemen dan penyesuaian The adoption of new standards, amendments and
yang telah diterbitkan, dan yang akan berlaku efektif untuk improvements issued and effective for the financial year
tahun buku yang dimulai pada atau setelah 1 Januari 2023 at or after 1 January 2023 which do not have substantial
namun tidak berdampak secara substansial terhadap changes to the Group’s accounting policies and had
kebijakan akuntansi Grup dan berpengaruh material material impact on the consolidated financial
terhadap laporan keuangan konsolidasian adalah sebagai statements are as follows:
berikut:
• Amendemen PSAK 1 “Penyajian Laporan Keuangan” – • Disclosure of Accounting Policies – Amendments to
Pengungkapan Kebijakan Akuntansi PSAK 1
• Amendemen PSAK 25 “Kebijakan Akuntansi, • Amendment PSAK 25 “Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan” – Changes Accounting Estimate and Errors”
Definisi Estimasi Akuntansi Definition of Accounting Estimates
• Amandemen PSAK 16 “aset tetap” tentang hasil • Amendment PSAK 16 “fixed assets” about
sebelum penggunaan yang diintensikan proceeds before intended use
• Amendemen PSAK 46 “Pajak Penghasilan” – Pajak • The amendment PSAK 46 “Income Taxes” -
Tangguhan terkait Aset dan Liabilitas yang timbul dari Deferred Tax related to Assets and Liabilities
Transaksi Tunggal arising from a Single Transaction
Page 16
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/5 Exhibit E/5
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
b. Perubahan kebijakan akuntansi b. Change in accounting policies
Standar baru, interpretasi dan amendemen yang belum New standard, interpretation and amendment that
efektif (Lanjutan) are not yet effective (Continued)
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 2024 financial year beginning 1 January 2024 and have not
dan belum diterapkan secara dini oleh Grup, adalah sebagai been early adopted by the Group, are as follows:
berikut:
• Amendemen PSAK 1 “Penyajian Laporan Keuangan” • Amendment PSAK 1 “Presentation of Financial
Statement”
• Amendemen PSAK 73 “Sewa” - Liabilitas Sewa dalam
Jual dan Sewa-balik • Amendment PSAK 73 “Leases” – Lease Liability in
Sale and Leaseback
• PSAK 74: Kontrak Asuransi
• PSAK 74 Insurance Contracts
c. Prinsip-prinsip konsolidasian c. Principles of consolidation
Grup menerapkan PSAK 65, “Laporan Keuangan The Group adopted PSAK 65, “Consolidated Financial
Konsolidasian”, kecuali beberapa hal berikut yang Statements”, except for the following items that were
diterapkan secara prospektif: applied prospectively:
(i) Rugi entitas anak yang menyebabkan saldo defisit (i) Losses of a subsidiary that result in a deficit
bagi Kepentingan NonPengendali (“KNP”); balance to non-controlling interests (“NCI”);
(ii) Kehilangan pengendalian pada entitas anak; (ii) Loss of control over a subsidiary;
(iii) Perubahan kepemilikan pada entitas anak yang tidak (iii) Change in the ownership interest in a subsidiary
mengakibatkan hilangnya pengendalian; that does not result in a loss of control;
(iv) Hak suara potensial dalam menentukan keberadaan (iv) Potential voting rights in determining the
pengendalian; dan existence of control; and
(v) Konsolidasi atas entitas anak yang memiliki (v) Consolidation of a subsidiary that is subject to
pembatasan jangka Panjang. long-term restrictions.
PSAK 65 mengatur penyusunan dan penyajian laporan PSAK 65 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, pengendalian accounting for investments in subsidiaries, jointly
bersama entitas dan entitas asosiasi ketika laporan controlled entities and associated entities when
keuangan tersendiri disajikan sebagai informasi tambahan. separate financial statements are presented as
additional information.
Laporan keuangan konsolidasian meliputi laporan keuangan The consolidated financial statements include the
Perusahaan dan entitas anaknya seperti yang disebutkan accounts of the Company and its subsidiaries mentioned
pada Catatan 1c, yang dimiliki oleh Perusahaan (secara in Note 1c, in which the Company maintains (directly or
langsung atau tidak langsung) dengan kepemilikan saham indirectly) equity ownership of more than 50% and is
lebih dari 50% dan dikendalikan oleh Perusahaan. controlled by the Company.
Seluruh transaksi material dan saldo akun antar perusahaan All material intercompany transactions and account
(termasuk laba atau rugi yang signifikan yang belum balances (including the related significant unrealized
direalisasi) telah dieliminasi. gains or losses) have been eliminated.
Entitas anak dikonsolidasi secara penuh sejak tanggal Subsidiaries are fully consolidated from the date of
akuisisi, yaitu tanggal Perusahaan memperoleh acquisitions, being the date on which the Company
pengendalian sampai dengan tanggal Perusahaan obtains control and continue to be consolidated until the
kehilangan pengendalian. date such control ceases.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
Page 17
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/6 Exhibit E/6
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Kerugian entitas anak yang tidak dimiliki secara penuh Losses of a non-wholly owned subsidiary are attributed to
diatribusikan pada KNP bahkan jika hal ini mengakibatkan the NCI even if that results in a deficit balance. In case of
KNP mempunyai saldo defisit. Jika kehilangan loss of control over a subsidiary, the Company:
pengendalian atas suatu entitas anak, maka Perusahaan:
• Menghentikan pengakuan aset (termasuk goodwill) • Derecognizes the assets (including goodwill) and
dan liabilitas entitas anak; liabilities of the subsidiaries;
• Menghentikan pengakuan jumlah tercatat setiap KNP; • Derecognizes the carrying amount of any NCI;
• Menghentikan pengakuan akumulasi selisih • Derecognizes the cumulative translation
penjabaran, yang dicatat di ekuitas, bila ada; differences, recorded in equity, if any;
• Mengakui nilai wajar pembayaran yang diterima; • Recognizes the fair value of the consideration
received;
• Mengakui setiap sisa investasi pada nilai wajarnya; • Recognizes the fair value of any investment
retained;
• Mengakui setiap perbedaan yang dihasilkan sebagai • Recognizes any surplus or deficit in profit or loss;
keuntungan atau kerugian dalam laporan laba rugi; and
dan
• Mereklasifikasi bagian induk atas komponen yang • Reclassifies the parent’s share of components
sebelumnya diakui sebagai penghasilan komprehensif previously recognized in other comprehensive
lain ke laporan laba rugi, atau mengalihkan secara income to profit or loss or retained earnings, as
langsung ke saldo laba, sebagaimana mestinya. appropriate.
KNP mencerminkan bagian atas laba atau rugi dan aset NCI represent the portion of the profit or loss and net
neto dari entitas anak yang tidak dapat diatribusikan assets of the subsidiaries not attributable, directly or
secara langsung maupun tidak langsung pada Perusahaan, indirectly, to the Company, which are presented in the
yang masing-masing disajikan dalam laporan laba rugi dan consolidated statements of profit or loss and other
penghasilan komprehensif lain konsolidasian dan dalam comprehensive income and under the equity section of the
ekuitas pada laporan posisi keuangan konsolidasian, consolidated statements of financial position,
terpisah dari bagian yang dapat diatribusikan kepada respectively, separately from the corresponding portion
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 subsidiary
suatu entitas anak yang tidak mengakibatkan hilangnya that do not result in loss of control are accounted for as
pengendalian dicatat sebagai transaksi ekuitas. Nilai equity transactions. The carrying amounts of the Company
tercatat kepentingan Perusahaan dan nonpengendali and non-controlling interests are adjusted to reflect the
disesuaikan untuk mencerminkan perubahan bagian changes in their relative interests in the subsidiary. Any
kepemilikannya atas entitas anak. Setiap perbedaan antara differences between the amount by which the NCI are
jumlah KNP disesuaikan dan nilai wajar imbalan yang adjusted and the fair value of consideration paid or
diberikan atau diterima diakui secara langsung dalam received is recognized directly in equity and attributed to
ekuitas dan diatribusikan pada pemilik entitas induk. the owners of the parent entity.
Entitas anak Subsidiaries
Laporan keuangan konsolidasian menyajikan hasil usaha The consolidated financial statements present the results
Grup seolah-olah sebagai entitas tunggal. of the Group as if they formed a single entity.
Page 18
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/7 Exhibit E/7
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Entitas anak (Lanjutan) Subsidiaries (Continued)
Laporan keuangan entitas anak termasuk ke dalam laporan The financial statements of subsidiaries are included in
keuangan konsolidasian sejak tanggal pengendalian dimulai the consolidated financial statements from the date that
sampai dengan tanggal pengendalian dihentikan. Kebijakan control commences until the date that control ceases.
akuntansi entitas anak diubah apabila dipandang perlu The accounting policies of subsidiaries have been changed
untuk menyelaraskan kebijakan akuntansi yang diadopsi when necessary to align them with the policies adopted
oleh Grup. by the Group.
Kerugian yang terjadi pada kepentingan nonpengendali Losses applicable to the non-controlling interests in a
pada entitas anak dialokasikan kepada kepentingan non- subsidiary are allocated to the non-controlling interests
pengendali bahkan apabila dialokasikan kepada even if doing so causes the non-controlling interests to
kepentingan non-pengendali tersebut dapat menimbulkan have a deficit balance. Non-controlling interests is
saldo defisit. Kepentingan non-pengendali disajikan di presented in the consolidated statements of financial
dalam laporan keuangan konsolidasian pada bagian position within equity, separately from the equity of the
ekuitas, yang terpisah dari ekuitas pemilik entitas induk. owners of the parent.
Pada saat terjadi hilangnya pengendalian, Grup Upon the loss of control, Group derecognize the assets
menghentikan pengakuan aset dan liabilitas entitas anak, and liabilities of the subsidiaries, any non-controlling
semua kepentingan non-pengendali dan komponen ekuitas interests and the other components of equity related to
lainnya terkait dengan entitas anak. Segala surplus atau the subsidiaries. Any surplus or deficit arising on the loss
defisit yang timbul dari hilangnya pengendalian, diakui di of control is recognised in profit or loss. If Group retains
dalam laporan laba rugi. Apabila Grup masih memiliki any interest in the previous subsidiaries, then such
bagian di dalam entitas anak sebelumnya, maka bagian interest is measured at fair value at the date that control
tersebut diukur pada nilai wajar pada tanggal saat is lost.
pengendalian dihentikan.
Entitas asosiasi Associates
Entitas asosiasi adalah seluruh entitas dimana Grup Associates are all entities over which the Group has
memiliki pengaruh signifikan namun bukan pengendalian, significant influence but not control, generally
biasanya melalui kepemilikan hak suara antara 20% dan accompanying a shareholding of between 20% and 50% of
50%. Investasi entitas asosiasi dicatat dengan metode the voting rights. Investments in associates are accounted
ekuitas. Sesuai metode ekuitas, investasi pada awalnya for using the equity method of accounting. Under the
dicatat pada biaya, dan nilai tercatat akan meningkat atau equity method, the investment is initially recognised at
menurun untuk mengakui bagian investor atas laba rugi cost, and the carrying amount is increased or decreased
investee setelah tanggal akuisisi. Di dalam investasi Grup to recognise the investor’s share of the profit or loss of
atas entitas asosiasi termasuk goodwill yang diidentifikasi the investee after the date of acquisition. The Group’s
ketika akuisisi. investment in associates includes goodwill identified on
acquisition.
Jika kepemilikan kepentingan pada entitas asosiasi If the ownership interest in an associate is reduced but
berkurang, namun tetap memiliki pengaruh signifikan, significant influence is retained, only a proportionate
hanya suatu bagian proporsional atas jumlah yang telah share of the amounts previously recognised in other
diakui sebelumnya pada pendapatan komprehensif lain comprehensive income is reclassified to statements of
yang direklasifikasi ke laporan laba rugi. profit or loss where appropriate.
Bagian Grup atas laba atau rugi entitas asosiasi pasca The Group’s share of post-acquisition profits or losses is
akuisisi diakui dalam laporan laba rugi dan bagian atas recognised in the profit or loss, and its share of post-
mutasi pendapatan komprehensif lain pasca akuisisi diakui acquisition movements in other comprehensive income is
di dalam pendapatan komprehensif lain dan diikuti dengan recognized in other comprehensive income with a
penyesuaian pada jumlah tercatat investasi. Dividen yang corresponding adjustment to the carrying amount of the
akan diterima dari entitas asosiasi diakui sebagai investment. Dividends receivable from associates are
pengurang jumlah tercatat investasi. recognised as reduction in the carrying amount of the
investment.
Page 19
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/8 Exhibit E/8
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
c. Prinsip-prinsip konsolidasian (Lanjutan) c. Principles of consolidation (Continued)
Entitas asosiasi (Lanjutan) Associates (Continued
Jika bagian Grup atas kerugian entitas asosiasi sama When the Group’s share of losses in an associate equals
dengan atau melebihi kepentingannya pada entitas or exceeds its interest in the associate, including any
asosiasi, termasuk piutang tanpa agunan, Grup other unsecured receivables, the Group does not
menghentikan pengakuan bagian kerugiannya, kecuali recognize further losses, unless it has incurred legal or
Grup memiliki kewajiban atau melakukan pembayaran atas constructive obligations or made payments on behalf of
nama entitas asosiasi. the associate.
Pada setiap tanggal pelaporan, Grup menentukan apakah The Group determines at each reporting date whether
terdapat bukti objektif bahwa telah terjadi penurunan nilai there is any objective evidence that the investment in the
pada investasi pada entitas asosiasi. Jika demikian, maka associate is impaired. If this is the case, the Group
Grup menghitung besarnya penurunan nilai sebagai selisih calculates the amount of impairment as the difference
antara jumlah yang terpulihkan dan nilai tercatat atas between the recoverable amount of the associate and its
investasi pada perusahaan asosiasi dan mengakui selisih carrying value and recognises the amount adjacent to
tersebut pada “bagian atas laba neto entitas asosiasi” di “share in net income of an associate” in the profit or loss.
laporan laba rugi. Kerugian yang belum direalisasi Unrealised losses are eliminated unless the transaction
dieliminasi kecuali transaksi tersebut memberikan bukti provides evidence of an impairment of the asset
penurunan nilai atas aset yang ditransfer. Kebijakan transferred. Accounting policies of associates have been
akuntansi entitas asosiasi disesuaikan jika diperlukan untuk changed where necessary to ensure consistency with the
memastikan konsistensi dengan kebijakan yang diterapkan policies adopted by the Group.
oleh Grup.
Laba atau rugi yang dihasilkan dari transaksi hulu dan hilir Profits or losses resulting from upstream and downstream
antara Grup dengan entitas asosiasi diakui dalam laporan transactions between the Group and its associates are
keuangan Grup hanya sebesar bagian investor lain dalam recognised in the Group’s financial statements only to the
entitas asosiasi. extent of unrelated investor’s interests in the associates.
Keuntungan dan kerugian dilusi yang timbul pada investasi Dilution gains and losses arising in investments in
entitas asosiasi diakui dalam laporan laba rugi. associates are recognised in the profit or loss.
Transaksi dengan kepentingan non-pengendali Transactions with non-controlling interests
Transaksi dengan kepentingan nonpengendali dihitung Transactions with non-controlling interests are accounted
sebagai transaksi dengan pemilik dalam kapasitasnya for as transactions with owners in their capacity as
sebagai pemilik dan oleh karena itu tidak terdapat goodwill owners and therefore no goodwill is recognised as a result
yang diakui sebagai hasil transaksi tersebut. Penyesuaian of such transactions. The adjustments to non-controlling
kepentingan non-pengendali berdasarkan jumlah interests are based on a proportionate amount of the net
proporsional aset bersih entitas anak. assets of the subsidiaries.
Transaksi yang dieliminasi pada konsolidasi Transactions eliminated on consolidation
Saldo dan transaksi antar Grup dan semua pendapatan dan Inter-Company balances and transactions, and any
beban yang belum terealisasi yang timbul dari transaksi unrealized income and expenses arising from inter-
antar Grup, dieliminasi di dalam penyusunan dan penyajian Company transactions, are eliminated in preparing and
laporan keuangan konsolidasian. Laba yang belum presenting the consolidated financial statements.
terealisasi yang timbul dari transaksi dengan entitas Unrealized gains arising from transactions with associates
asosiasi, dieliminasi terhadap investasi dari bagian Grup di are eliminated against the investment to the extent of
dalam investee. Group’s interest in the investee.
Kerugian yang belum terealisasi, dieliminasi dengan cara Unrealized losses are eliminated in the same way as
yang sama dengan keuntungan yang belum terealisasi, unrealized gains, but only to the extent that there is no
hanya apabila tidak terdapat bukti penurunan nilai. evidence of impairment.
Page 20
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/9 Exhibit E/9
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
d. Transaksi dan saldo dalam mata uang asing d. Foreign currencies translations and balances
Akun-akun yang disertakan dalam laporan keuangan The accounts included in the financial statements of
setiap entitas anggota Grup diukur menggunakan mata each Group member entity are measured using the
uang dari lingkungan ekonomi utama dimana entitas currency of the primary economic environment in which
tersebut beroperasi (“mata uang fungsional”). Laporan the entity operates (“functional currency”). The
keuangan konsolidasian disajikan dalam Rupiah (“Rp”), consolidated financial statements are presented in
yang merupakan mata uang fungsional Perusahaan dan Rupiah (“Rp”), which is the functional currency of the
penyajian Grup. Company and the Group's presentation.
Transaksi dalam mata uang asing dijabarkan menjadi Foreign currency transactions are translated into the
mata uang fungsional menggunakan kurs yang berlaku functional currency using the exchange rates prevailing
pada tanggal transaksi. Pada tanggal pelaporan, setiap as at the date of the transactions. As at the reporting
aset dan liabilitas moneter dalam mata uang asing date, monetary assets and liabilities denominated in
disesuaikan untuk mencerminkan kurs yang berlaku foreign currency are adjusted to reflect the prevailing
pada tanggal tersebut. Keuntungan dan kerugian selisih exchange rates at such date. Foreign exchange gains
kurs yang timbul dari penyelesaian transaksi dalam and losses resulting from the settlement of such
mata uang asing dan dari penjabaran aset dan liabilitas transactions and from the translation at period-end
moneter dalam mata uang asing menggunakan kurs exchange rates of monetary assets and liabilities
yang berlaku pada akhir periode pelaporan diakui denominated in foreign currencies are recognised in
dalam laba rugi. profit or loss.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, kurs As of 31 March 2024 and 31 December 2023, the rates
nilai tukar yang digunakan, berdasarkan kurs tengah of exchange used, based on the middle rates published
yang diterbitkan Bank Indonesia adalah sebagai by Bank Indonesia, are as follows:
berikut:
2024 2023
1 Dolar Amerika Serikat (USD) 15.853 15.416 1 United States Dollar (USD)
e. Transaksi dengan pihak-pihak berelasi e. Transaction with related parties
Pihak-pihak berelasi adalah orang atau entitas yang Related party represents a person or an entity who is
terkait dengan entitas pelapor: related to the reporting entity:
1. Orang atau anggota keluarga terdekat mempunyai 1. A person or a close member of the person’s family
relasi dengan entitas pelapor jika orang tersebut: is related to a reporting entity if that person:
(a) Memiliki pengendalian atau pengendalian (a) Has control or joint control over the reporting
bersama atas entitas pelapor; entity;
(b) Memiliki pengaruh signifikan atas entitas (b) Has significant influence over the reporting
pelapor; atau entity; or
(c) Manajemen kunci entitas pelapor atau entitas (c) Is member of the key management personnel
induk entitas pelapor. of the reporting entity or of a parent of the
reporting entity.
2. Suatu entitas berelasi dengan entitas pelapor jika 2. An entity is related to a reporting entity if any of
memenuhi salah satu hal berikut: the following conditions applies:
(a) Entitas dan entitas pelapor adalah anggota (a) The entity and the reporting entity are
dari grup yang sama (artinya entitas induk, members of the same group (which means
entitas anak, dan entitas anak berikutnya that each parent, subsidiary and fellow
terkait dengan entitas lain); subsidiary is related to the others entity);
(b) Satu entitas adalah entitas asosiasi atau (b) One entity is an associate or joint venture of
ventura bersama dari entitas lain (atau the other entity (or an associate or joint
entitas asosiasi atau ventura bersama yang venture of a member of a group of which the
merupakan anggota suatu grup, yang mana other entity is a member);
entitas lain tersebut adalah anggotanya);
Page 21
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/10 Exhibit E/10
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
e. Transaksi dengan pihak-pihak berelasi (Lanjutan) e. Transaction with related parties (Continued)
Pihak-pihak berelasi adalah orang atau entitas yang terkait Related party represents a person or an entity who is
dengan entitas pelapor: (Lanjutan) related to the reporting entity: (Continued)
2. Suatu entitas berelasi dengan entitas pelapor jika 2. An entity is related to a reporting entity if any of the
memenuhi salah satu hal berikut: (Lanjutan) following conditions applies: (Continued)
(c) Entitas tersebut adalah ventura bersama dari (c) Entities are joint ventures of the same third
pihak ketiga yang sama; party;
(d) Satu entitas adalah ventura bersama dari entitas (d) One entity is a joint venture of a third entity and
ketiga dan entitas yang lain adalah entitas the other entity is an associate of the third
asosiasi dari entitas ketiga; entity;
(e) Entitas tersebut adalah suatu program imbalan (e) The entity is a post-employment benefit plan for
pasca-kerja untuk imbalan kerja dari salah satu the benefit of employees of either the reporting
entitas pelapor atau entitas yang terkait dengan entity or an entity related to the reporting
entitas pelapor. Jika entitas pelapor adalah entity. If the reporting entity is itself such a
entitas yang menyelenggarakan program plan, the sponsoring entity are also related to the
tersebut, maka entitas sponsor juga berelasi reporting entity;
dengan entitas pelapor;
(f) Entitas yang dikendalikan atau dikendalikan (f) The entity is controlled or jointly controlled by a
bersama oleh orang yang diidentifikasi dalam person identified in (1); or
huruf (1); atau
(g) Orang yang diidentifikasi dalam huruf (1)(a) (g) A person identified in (1)(a) has significant
memiliki pengaruh signifikan atas entitas atau influence over the entity or is a member of the
personil manajemen kunci entitas (atau entitas key management personnel of the entity (or of a
induk dari entitas); parent of the entity);
(h) Entitas, atau anggota dari kelompok yang mana (h) The entity, or any member of a group of which it
entitas merupakan bagian dari kelompok is a part, provides key management personal
tersebut, menyediakan jasa personal manajemen services to the reporting entity or to the parent
kunci kepada entitas pelapor atau kepada entitas of the reporting entity.
induk dari entitas pelapor.
f. Instrumen keuangan f. 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.
Page 22
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/11 Exhibit E/11
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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
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 transaction
transaksi yang dapat diatribusikan secara langsung. costs. Interest income is calculated using the
Pendapatan bunga dihitung dengan menggunakan effective interest rate method and recognized in
metode suku bunga efektif dan diakui dalam laba profit or losses.
rugi.
ii. FVTPL ii. FVTPL
Aset keuangan yang diukur menggunakan FVTPL Financial assets measured at FVTPL are debt
merupakan instrumen utang yang tidak diukur pada instruments which do not meet the criteria of
biaya perolehan diamortisasi atau FVOCI, investasi amortised cost or FVOCI, equity investments which
ekuitas yang dimiliki untuk diperdagangkan atau are held for trading or where the FVOCI election
dimana pilihan FVOCI tidak berlaku, derivatif yang has not been applied, derivatives which are not
bukan merupakan instrumen lindung nilai. designated as a hedging instrument. Fair value
Keuntungan atau kerugian nilai wajar atas aset gains or losses fron this financial assets are
keuangan ini dicatat pada laba rugi. recorded in profit or loss.
iii. FVOCI iii. FVOCI
Aset keuangan yang diukur menggunakan FVOCI Financial assets measured at FVOCI are equity
merupakan investasi ekuitas, yang bukan dimiliki investments, that is not held for trading and the
untuk diperdagangkan dan Grup telah memilih Group has irrevocably elected to present fair value
secara tak terbatalkan untuk menyajikan of equity investment in other comprehensive
perubahan pada nilai wajar investasi ekuitas dalam income; debt instruments that are held to get
penghasilan komprehensif lain; instrumen utang contractual cash flows and selling the financial
yang dimiliki untuk mendapatkan arus kas assets, where the assets’ cash flows represent
kontraktual dan penjualan aset keuangan, dimana solely payment of principal and interest. Dividend
arus kas aset merupakan pembayaran pokok dan from equity 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.
Page 23
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/12 Exhibit E/12
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 2. Financial liabilities
Liabilitas keuangan diklasifikasikan sebagai liabilitas Financial liabilities are classified as financial
keuangan yang diukur pada nilai wajar melalui laporan liabilities at fair value through profit or loss and
laba rugi dan liabilitas keuangan yang diukur pada financial liabilities at amortised cost. As at the
biaya perolehan amortisasi, mana yang sesuai. Pada reporting dates, the Group has no other financial
tanggal pelaporan, Grup tidak memiliki liabilitas liabilities other than those classified as amortised
keuangan selain yang diklasifikasikan sebagai biaya cost, except for the derivative financial instruments
perolehan amortisasi, kecuali untuk instrumen are classified as measured at fair value through profit
keuangan derivatif yang diklasifikasikan sebagai or loss. The Group determines the classification of its
diukur pada nilai wajar melalui laba rugi. Grup financial liabilities at initial recognition.
menetapkan klasifikasi atas liabilitas keuangan pada
saat pengakuan awal.
Liabilitas keuangan diukur pada biaya perolehan Financial liabilities are measured at amortized cost,
diamortisasi, dengan menggunakan metode suku using the effective interest method. Gains and losses
bunga efektif. Keuntungan dan kerugian diakui di are recognised in profit and loss when the liabilities
dalam laba dan rugi ketika liabilitas dihentikan are derecognised, and through the amortization
pengakuannya, dan melalui proses amortisasi. process.
Liabilitas keuangan Grup terdiri dari utang usaha, The Group financial liabilities consist of trade
beban yang masih harus dibayar, utang lain-lain, payables, accrued expenses, other payable, bank
pinjaman bank, 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 24
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/13 Exhibit E/13
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 71, provisi penurunan nilai atas aset In PSAK 71, impairment loss provision of financial
keuangan diukur menggunakan model kerugian kredit assets measured at expected credit losses model
ekspetasian dan berlaku untuk aset keuangan yang (“ECLs”) and applied for financial assets which
diukur pada biaya perolehan atau FVOCI. measured at amortised cost or FVOCI.
Terdapat 2 (dua) basis pengukuran atas kerugian There are 2 (two) basis of the measurement of ECLs,
kredit ekspektasian, yaitu kerugian kredit 12 month ECLs or lifetime ECLs. The Group will
ekspektasian 12 bulan atau kerugian kredit sepanjang analyse the initial recognition using the 12 month
umurnya. Grup akan melakukan analisis pengakuan ECLs and will move to lifetime ECLs if there is
awal menggunakan kerugian kredit ekspektasian 12 significant increase in credit risk after initial
bulan dan akan berpindah basis apabila terjadi recognition.
peningkatan resiko kredit yang signifikan setelah
pengakuan awal.
g. Kas dan 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 fil 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 25
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/14 Exhibit E/14
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 26
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/15 Exhibit E/15
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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. 25, “Hak Atas Tanah”, ISAK No. 25, “Land Rights,” the legal cost of land right
biaya pengurusan legal hak atas tanah dalam bentuk Hak in the form of Business Usage Rights (“HGU”), Building
Guna Usaha (“HGU”), Hak Guna Bangunan (“HGB”) dan Usage Rights (“HGB”) and Usage Rights (“HP”) when the
Hak Pakai (“HP”) Ketika tanah diperoleh pertama kali land was acquired initially are recognized as part of the
diakui sebagai bagian dari biaya perolehan tanah pada cost of the land under the “Fixed Assets” account and
akun “Aset Tetap” dan tidak diamortisasi. Biaya yang not amortized. Costs incurred in connection with the
terjadi sehubungan dengan perpanjangan atau extension or renewal of the above rights are recognized
pembaharuan hak-hak tersebut di atas diakui sebagai aset as deferred charges and are amortized throughout the
yang ditangguhkan dan diamortisasi sepanjang umur validity period of the rights or the economic useful life
hukum hak atau umur manfaat ekonomis tanah, periode of the land, whichever period is shorter.
mana yang lebih pendek
Aset dalam penyelesaian dinyatakan sebesar biaya Construction in progress is stated at cost and is
perolehan dan disajikan sebagai bagian dari 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 27
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/16 Exhibit E/16
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 72 “Pendapatan dari kontrak The Group applies PSAK 72 “Revenue from contracts with
dengan pelanggan”. Berdasarkan PSAK ini, pengakuan customers”. Based on this PSAK, revenue recognition can
pendapatan dapat dilakukan secara bertahap sepanjang be done in stages over the life of the contract (over time)
umur kontrak (over time) atau pada waktu tertentu (at a or at a certain time (at a point in time).
point in time).
Group mengakui pendapatan ketika (atau selama) entitas The Group recognizes revenue when (or as long as) it
memenuhi kewajiban pelaksanaan dengan mengalihkan fulfills a performance obligation by transferring
barang atau jasa yang dijanjikan (yaitu aset) kepada promised goods or services (i.e assets) to a customer.
pelanggan. Aset dialihkan ketika (atau selama) pelanggan Assets are transferred when (or as long as) the customer
memperoleh pengendalian atas aset tersebut. obtains control of the asset.
Pendapatan diakui sepanjang waktu (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 28
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/17 Exhibit E/17
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 Current tax expense is provided based on the estimated
kena pajak periode berjalan. taxable income for the period.
Pajak penghasilan dalam laba rugi periode berjalan terdiri Income tax in profit or loss for the period comprises
dari pajak kini dan tangguhan. Pajak penghasilan diakui current and deferred tax. Income tax is recognized in
dalam laba rugi, kecuali untuk transaksi yang berhubungan profit or loss, except to the extent that it relates to 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 29
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/18 Exhibit E/18
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 30
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/19 Exhibit E/19
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 31
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/20 Exhibit E/20
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 32
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/21 Exhibit E/21
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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. 71. The
PSAK No. 71 telah terpenuhi. Aset dan liabilitas keuangan financial assets and financial liabilities are accounted for in
diakui dan dikelompokkan sesuai dengan kebijakan accordance with the Group’s accounting policies.
akuntansi.
Mengevaluasi perjanjian sewa Evaluating lease agreements
Perusahaan menentukan jangka waktu sewa sebagai jangka The Group determines the lease term as the non- cancellable
waktu sewa yang tidak dapat dibatalkan, bersama dengan term of the lease, together with anyperiods covered by an
jangka waktu yang dicakup oleh opsi untuk memperpanjang option to extend the lease if it is reasonably certain to be
sewa jika secara wajar dipastikan akan dilaksanakan, atau exercised, or anyperiods covered by an option to terminate
periode apa pun yang dicakup oleh opsi untuk menghentikan the lease, if it is reasonably certain not to be exercised.
sewa, jika sudah dipastikan secara wajar tidak akan
dilakukan perpanjangan.
Penentuan apakah suatu perjanjian mengandung unsur sewa Determining whether an arrangement is or contains a lease
membutuhkan pertimbangan yang cermat untuk menilai requires careful judgement to assess whether the
apakah perjanjian tersebut memberikan hak untuk arrangement conveys a right to obtain substantially all the
mendapatkan secara 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 33
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/22 Exhibit E/22
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 34
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/23 Exhibit E/23
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 24 to the consolidated
Grup diungkapkan pada Catatan 24 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 35
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/24 Exhibit E/24
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENT
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Kas Cash on hand
Rupiah 129.257.079 701.036.095 Rupiah
Kas dalam proses Cash in transit
Bank Bank
Rupiah Rupiah
PT Bank Negara Indonesia (Persero) Tbk 70.481.479.089 33.354.018.433 PT Bank Negara Indonesia (Persero) Tbk
PT Bank of India 31.472.034.710 36.292.633.724 PT Bank of India
PT Bank Mandiri (Persero) Tbk 3.166.767.109 5.550.607.235 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 2.246.496.571 1.698.945.430 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 1.518.772.954 1.033.765.104 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank MNC International Tbk 1.258.646.765 1.254.983.747 PT Bank MNC International Tbk
PT Bank JTN 717.809.519 - PT Bank JTN
PT Bank SBI Indonesia 490.894.269 604.138.008 PT Bank SBI Indonesia
PT Bank Mayapada Internasional Tbk 52.044.098 52.076.981 PT Bank Mayapada Internasional Tbk
PT Bank Permata Tbk 29.401.757 65.181.612 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 19.631.868 20.271.868 PT Bank CIMB Niaga Tbk
PT Bank J Trust Indonesia Tbk 1.171.618 1.312.051 PT Bank J Trust Indonesia Tbk
Sub jumlah 111.455.150.327 79.927.934.195 Sub total
Dolar Amerika Serikat United States Dollar
PT Bank SBI Indonesia 12.327.321.541 8.723.949.086 PT Bank SBI Indonesia
PT Bank Negara Indonesia (Persero) Tbk 59.926.559 58.411.532 PT Bank Negara Indonesia (Persero) Tbk
Sub jumlah 12.387.248.100 8.782.360.618 Sub-total
Time Deposit - Rupiah 20.000.000.000 25.000.000.000 Time Deposit - Rupiah
Jumlah 143.971.655.506 114.411.330.909 Total
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, tidak As of 31 March 2024, and 31 December 2023, there is no cash on
terdapat saldo kas dan bank yang ditempatkan kepada pihak hand and in banks placed with related parties or collateral.
berelasi atau dijaminkan.
Deposito pada periode 2024 and tahun 2023 terdiri dari deposito Deposits in period 2024 and year 2023 consist of deposit at PT
PT Bank J Trust Indonesia Tbk dan PT Bank Capital Indonesia Tbk Bank J Trust Indonesia Tbk and PT Bank Capital Indonesia Tbk
dengan tingkat suku bunga sebesar 5,75% - 8,25%. with the interest rate of 5.75% - 8.25%.
Page 36
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/25 Exhibit E/25
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA 5. TRADE RECEIVABLES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
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 96.635.294.117 96.635.294.117 PT Bersatu Universe Digital Indonesia
PT Cakrawala Andalas Televisi 68.351.764.258 72.793.058.365 PT Cakrawala Andalas Televisi
Suraya Filem Production 31.062.962.688 32.519.088.500 Suraya Filem Production
Amazon.Com Services Llc 14.277.602.101 18.554.210.454 Amazon.Com Services Llc
PT Digdaya Media Nusantara 15.288.235.293 13.693.324.318 PT Digdaya Media Nusantara
Warner Bros Entertainment Inc - 10.162.074.074 Warner Bros Entertainment Inc
Netflix Global INC 6.134.377.143 2.272.770.000 Netflix Global INC
Soundspace International Ltd 3.170.600.000 - Soundspace International Ltd
PT Mnc Ott Network 2.081.250.000 2.081.250.000 Pt. Mnc Ott Network
Nusantara Seni Karya Sdn Bhd 2.060.861.940 2.004.052.714 Nusantara Seni Karya Sdn Bhd
PT Graha Layar Prima Tbk 2.275.712.321 9.332.615.055 PT Graha Layar Prima Tbk
Major Cineplex Group PLC Co,Ltd 1.786.985.388 1.124.524.658 Major Cineplex Group PLC Co,Ltd
PT Vuclip Digital Indonesia 1.165.500.000 1.165.500.000 PT Vuclip Digital Indonesia
PT Nusantara Sejahtera Raya Tbk 1.163.120.199 287.662.542 PT Nusantara Sejahtera Raya Tbk
PT Multimedia Nusantara 907.840.920 699.877.903 PT Multimedia Nusantara
PT Mnc Sky Vision Tbk 767.028.576 709.807.251 Pt. Mnc Sky Vision Tbk
PT Duta Visual Nusantara Tivi Tujuh 668.637.864 - PT Duta Visual Nusantara Tivi Tujuh
PT Link Net Tbk 662.265.176 - PT Link Net Tbk
PT Cinemaxx Global Pasifik Tbk 582.037.734 625.740.143 PT Cinemaxx Global Pasifik Tbk
PT MVP Vault Investments 418.500.000 418.500.000 PT MVP Vault Investments
Vie Vision Pictues Co.Ltd. 404.252.500 - Vie Vision Pictures Co.Ltd
PT Innovate Mas Indonesia 374.625.000 374.625.000 PT Innovate Mas Indonesia
Viacom 18 Media Pvt Ltd 233.385.000 - Viacom 18 Media Pvt Ltd
Vesta LLC 158.530.000 - Vesta LLC
PT Indonusa Telemedia 127.650.000 - PT Indonusa Telemedia
Lain lain dibawah Rp100.000.000 1.179.849.047 700.271.094 Others below Rp100,000,000
Sub Jumlah 359.496.666.265 373.293.546.188 Sub Total
Dikurangi: Penyisihan kerugian penurunan nilai Less: Allowance for impairment losses of trade
piutang usaha ( 9.648.030.403 ) (9.648.030.403) Receivables
Jumlah piutang pihak ketiga - bersih 349.848.635.862 363.645.515.785 Total third parties receivable – net
Pihak berelasi Related parties
PT. Parkit Films 10.406.250.000 11.238.750.000 PT. Parkit Films
M.V.P.C Entertainment Ltd 1.924.474.935 1.297.950.120 M.V.P.C Entertainment Ltd
Jumlah piutang pihak berelasi 12.330.724.935 12.536.700.120 Total related parties receivable
Jumlah piutang usaha - bersih 362.179.360.797 376.182.215.905 Total trade receivable - net
Page 37
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/26 Exhibit E/26
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
0 – 30 hari 16.852.373.155 120.758.754.910 0 – 30 days
31 – 90 hari 8.051.992.833 16.600.150.985 31 – 90 days
91 – 180 hari 101.956.679.846 43.513.601.304 91 – 180 days
Lebih dari 180 hari 244.966.345.367 204.957.739.109 More than 180 days
Jumlah 371.827.391.200 385.830.246.308 Total
Dikurangi: Penyisihan kerugian penurunan Less: Allowance for impairment losses of trade
nilai piutang usaha ( 9.648.030.403) (9.648.030.403) receivables
Jumlah 362.179.360.797 376.182.215.905 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, dan umumnya dikenakan syarat will be made in cash, and generally subject to payment terms
pembayaran selama 1-30 hari atau sesuai dengan kontrak yang of 1-30 days or in accordance with the required contract.
sudah dipersyaratkan.
Rincian piutang usaha berdasarkan mata uang adalah sebagai Details of trade receivables by currency as follows:
berikut:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Rupiah 308.534.296.482 321.806.914.117 Rupiah
Dolar Amerika Serikat 53.645.064.315 54.375.301.788 United States Dollar
Jumlah 362.179.360.797 376.182.215.905 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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Saldo awal 9.648.030.403 - Opening balance
Provisi selama tahun berjalan - 9.648.030.403 Provision during the year
Saldo akhir 9.648.030.403 9.648.030.403 Ending balance
6. PIUTANG NON-USAHA 6. NON-TRADE RECEIVABLES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Pihak ketiga Third Parties
Karyawan 84.500.000 44.000.000 Employee
Lainnya dibawah Rp50.000.000 313.174.367 172.228.852 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 397.674.367 144.303.527 Sub total
Pihak berelasi Related parties
PT Parkit Film 18.703.284.696 14.628.284.696 PT Parkit Film
Major Platinum Cineplex (Lao) Co. Ltd 1.418.986.800 1.727.990.000 Major Platinum Cineplex (Lao) Co. Ltd
Lainnya dibawah Rp50.000.0000 10.256.410 41.313.219 Others below Rp50,000,000
Page 38
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/27 Exhibit E/27
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Sub jumlah 20.132.527.906 16.397.587.915 Sub total
Jumlah 20.530.202.273 16.541.891.443 Total
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
menutup kerugian penurunan nilai atas tidak tertagihnya losses 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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Rupiah 19.111.215.473 14.813.901.443 Rupiah
Dolar Amerika Serikat 1.418.986.800 1.727.990.000 United States Dollar
Jumlah 20.530.202.273 16.541.891.443 Total
7. PERSEDIAAN 7. INVENTORIES
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, persediaan As of 31 March 2024, and 31 December 2023 inventories for
untuk kebutuhan bioskop dan restoran bioskop yang dikelola oleh the needs of cinemas and cinema restaurants managed by
entitas anak sebesar Rp1.676.930.443 dan Rp1.152.576.619 subsidiaries amounting to Rp1,676,930,443 and
Rp1,152,576,619.
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
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Sinetron 109.196.233.096 118.436.438.933 Sinetron
Film 138.796.704.514 123.276.010.924 Movie
VCD/DVD 280.619.820 280.619.820 VCD/DVD
Jumlah 248.273.557.430 241.993.069.677 Total
Dikurangi bagian lancar 49.058.408.783 21.324.597.599 Less current asset
Bagian jangka Panjang 199.215.148.647 220.668.472.078 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 31 Maret 2024 dan 31 film assets is required on 31 March 2024 and 31 December 2023.
Desember 2023.
Amortisasi aset film untuk tahun yang berakhir pada tanggal- Amortization of film assets for the years ended 31 March 2024
tanggal 31 March 2024 dan 31 Desember 2023 masing-masing and 31 December 2023 amounting to Rp26,018,029,586 and
sebesar Rp26.018.029.586 dan Rp 94.616.437.684, dialokasikan Rp94,616,437,684, respectively, was allocated to cost of goods
ke beban pokok penjualan (Catatan 32). sold (Note 32).
Page 39
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/28 Exhibit E/28
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 9. ADVANCES AND PREPAID EXPENSES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Produksi film 17.209.832.172 9.735.842.858 Film production
Operational 2.254.813.524 1.541.790.602 Operational
Sewa apartement 948.556.757 992.840.461 Rent apartement
Crew dan artis 952.159.458 935.447.066 Crew dan artist
Asuransi 259.887.004 407.637.340 Insurance
Lainnya 408.029.854 382.924.890 Others
Jumlah 22.033.278.769 13.996.483.217 Total
Merupakan uang muka operasional atas produksi film dan Represents operational advances for film production and
operasional bioskop. cinema operations.
10. ASET TETAP 10. FIXED ASSETS
31 MARET/ MARCH 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 25.017.964.614 433.500.084 - - 25.451.464.698 Office equipment
Peralatan editing 30.922.622.658 113.932.740 - - 31.036.555.398 Editing equipment
Peralatan bioskop 117.680.069.602 2.799.851.040 - 6.041.750.385 126.521.671.027 Theater equipment
Peralatan resto 2.222.895.064 121.713.749 - - 2.344.608.813 Resto equipment
Kendaraan 25.609.715.890 - - - 25.609.715.890 Vehicles
Aset dalam
penyelesaian 6.222.951.530 142.266.183 - (6.041.750.385) 323.467.328 Construction in progress
Jumlah 250.794.970.037 3.611.263.796 - - 254.406.233.833 Total
Accumulated
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Bangunan 20.321.270.866 482.789.892 - - 20.804.060.758 Building
Peralatan kantor 20.731.458.992 222.451.940 - - 20.953.910.932 Office equipment
Peralatan editing 30.757.765.734 34.085.767 - - 30.791.851.501 Editing equipment
Peralatan bioskop 46.811.321.922 2.008.568.938 - - 48.819.890.860 Theater equipment
Peralatan resto 1.150.024.656 48.763.670 - - 1.198.788.326 Resto equipment
Kendaraan 16.143.015.200 576.446.932 - - 16.719.462.132 Vehicle
Jumlah 135.914.857.370 3.373.107.140 - - 132.287.964.510 Total
Jumlah tercatat 114.880.112.667 115.118.269.323 Carrying amount
Page 40
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/29 Exhibit E/29
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP (Lanjutan) 10. FIXED ASSETS (Continued)
31 DESEMBER/ DECEMBER 2023
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 24.508.312.767 543.515.847 33.864.000 - 25.017.964.614 Office equipment
Peralatan editing 30.713.799.958 208.822.700 - - 30.922.622.658 Editing equipment
Peralatan bioskop 109.632.979.548 4.387.622.928 5.838.953.900 9.498.421.026 117.680.069.602 Theater equipment
Peralatan resto 2.084.821.068 152.327.146 14.253.150 - 2.222.895.064 Resto equipment
Kendaraan 24.472.921.472 4.499.594.418 3.362.800.000 - 25.609.715.890 Vehicle
Aset dalam Construction
penyelesaian 90.545.455 15.630.827.101 - ( 9.498.421.026) 6.222.951.530 in progress
Jumlah 234.622.130.947 25.422.710.140 9.249.871.050 - 250.794.970.037 Total
Accumulated
Akumulasi penyusutan Depreciation
Kepemilikan langsung Direct ownership
Bangunan 18.395.131.664 1.926.139.202 - - 20.321.270.866 Building
Peralatan kantor 19.831.886.795 912.557.641 12.985.444 - 20.731.458.992 Office equipment
Peralatan editing 30.653.044.746 104.720.988 - - 30.757.765.734 Editing equipment
Peralatan bioskop 42.070.294.971 7.355.194.178 2.614.167.228 - 46.811.321.922 Theater equipment
Peralatan resto 982.216.991 177.805.809 9.998.143 - 1.150.024.656 Resto equipment
Kendaraan 15.444.251.815 2.211.523.124 1.512.759.739 - 16.143.015.200 Vehicle
Jumlah 127.376.826.982 12.687.940.942 4.149.910.554 - 135.194.857.370 Total
Jumlah tercatat 107.245.303.963 114.880.112.667 Carrying amount
Beban penyusutan pada 31 Maret 2024 dan 31 Desember 2023, Depreciation expense in 31 March 2024 and 31 December 2023
dialokasikan pada akun-akun sebagai berikut: was allocated as follows:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Beban pokok penjualan Cost of goods sold
(Catatan 31) 2.116.872.703 7.532.999.987 (Note 31)
Beban umum dan administrasi General and administrative
(Catatan 32) 1.256.234.437 5.154.940.955 expense (Note 32)
Jumlah 3.373.107.140 12.687.940.942 Total
Asuransi/ Nama Asuransi/ Nilai Pertanggungan/
Insurance Insurance name The value of coverage
Kendaraan/ Vehicle PT Asuransi FPG Indonesia Rp11.168.900.000
Kendaraan/ Vehicle PT Zurich Asuransi Indonesia Tbk Rp210.000.000
Bangunan/ Building PT KSK Insurance Indonesia Rp11.750.000.000
Bangunan/ Building PT KSK Insurance Indonesia USD3.100.000
Peralatan/ Equipment PT Asuransi Candi Utama USD4.511.375
Peralatan/ Equipment PT Asuransi Candi Utama Rp16.671.565.135
Peralatan/ Equipment PT KSK Insurance Indonesia USD3.100.000
Peralatan/ Equipment PT KSK Insurance Indonesia Rp10.750.000.000
Page 41
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/30 Exhibit E/30
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 31 Maret 2024 dan 31 Desember 2023, jumlah As of 31March 2024 and 31 December 2023, the gross
tercatat bruto aset tetap yang telah disusutkan penuh dan carrying amount of fixed assets that have been fully
masih digunakan masing-masing sebesar Rp115,118,269,323 depreciated and are still being used amounted to
dan Rp114.880.112.667. Rp115,118,269,323 and Rp114,880,112,667.
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 Cibinong. Cibinong.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, perusahaan As of 31March 2024 and 31 December 2023 the company sold
menjual beberapa aset kendaraan sebagai berikut the following vehicle assets:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Harga jual - 502.702.703 Selling price
Dikurangi - Nilai buku - 73.405.592 Less - Net book value
Laba penjualan - 429.297.111 Gain on sales
Berdasarkan penelaahan manajemen Grup, tidak terdapat Based on the Group’s management review, there is no
kejadian atau perubahan kondisi yang mengindikasikan occurrence or changes in condition that indicates potential
penurunan nilai potensial atas nilai aset tetap pada tanggal 31 impairment of its fixed asset as of 31 March 2024 and 31
Maret 2024 dan 31 Desember 2023. December 2023.
11. PROPERTI INVESTASI 11. INVESTMENT PROPERTIES
31 MARET/ MARCH 2024
Laba (rugi) dari
penilaian /
Saldo Awal / Penambahan / Gain (loss) from Saldo Akhir /
Beginning Balance Additions Valuation Ending Balance
Tanah 165.040.000.000 - - 165.040.000.000 Land
Bangunan 154.069.064.300 - - 154.069.064.300 Building
Jumlah 319.109.064.300 - - 319.109.064.300 Total
Page 42
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/31 Exhibit E/31
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROPERTI INVESTASI (Lanjutan) 11. INVESTMENT PROPERTIES (Continued)
31 DESEMBER/ DECEMBER 2023
Laba (rugi) dari
penilaian /
Saldo Awal / Penambahan / Gain (loss) from Saldo Akhir /
Beginning Balance Additions valuation Ending Balance
Tanah 160.980.000.000 - 4.060.000.000 165.040.000.000 Land
Bangunan 149.210.902.640 - 4.858.161.660 154.069.064.300 Building
Jumlah 310.190.902.640 - 8.918.161.660 319.109.064.300 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 Rp 40.545.000.000 yang digunakan sebagai jaminan 765) worth Rp40.545.000.000 which is used as collateral for
terhadap utang bank PT Bank of India pada 31 Maret 2024 dan PT Bank of India bank loan on 31 March 2024 and 31 December
31 Desember 2023. 2023.
.
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 19 Februari approach, on 19 February 2024 through its report as
2024 melalui laporannya sebagai berikut: following:
31 Maret/ 31 Desember/
Laporan No/ Report No Aset/ Assets Lokasi/ Location March 2024 December 2023
00366/2.0001-01/PI/05/0232/1/II/2024 Apartement Graha
Tower E-1 Lt.11 No. 6
/ 02656/2.0001-01/P/05/0232/1/XII/2022 Cempaka Mas 1.326.998.000 1.326.998.000
00364/2.0001-01/PI/05/0232/1/II/2024 Apartement Graha
Tower E-1 Lt.11 No. 3
/ 02657/2.0001-01/P/05/0232/1/XII/2022 Cempaka Mas 1.024.382.000 1.024.382.000
00365/2.0001-01/PI/05/0232/1/II/2024 Apartement Graha
Tower E-2 Lt.15 No. 2
/ 02658/2.0001-01/P/05/0232/1/XII/2022 Cempaka Mas 1.024.382.000 1.024.382.000
Desa Cadas Ngampar, Kec.
00330/2.0001-01/P/05/0232/1/II/2024
Jalan Holly Raya LT 5000 Sukaraja, Kab. Bogor Jawa
/ 02651/2.0001-01/P/05/0232/1/XII/2022
Barat 20.695.000.000 20.695.000.000
Desa Cadas Ngampar, Kec.
00332/2.0001-01/P/05/0232/1/II/2024 Jalan Holly Raya LT
Sukaraja, Kab. Bogor Jawa
/ 02649/2.0001-01/P/05/0232/1/XII/2022 10.000
Barat 40.060.000.000 40.060.000.000
Desa Cadas Ngampar, Kec.
00331/2.0001-01/P/05/0232/1/II/2024 Jalan Holly Raya LT
Sukaraja, Kab. Bogor Jawa
/ 02650/2.0001-01/P/05/0232/1/XII/2022 10.000
Barat 41.240.000.000 41.240.000.000
Page 43
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/32 Exhibit E/32
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROPERTI INVESTASI (Lanjutan) 11. INVESTMENT PROPERTIES (Continued)
31 Maret/ 31 Desember/
Laporan No/ Report No Aset/ Assets Lokasi/ Location March 2024 December 2023
Desa Cadas Ngampar, Kec.
00333/2.0001-01/P/05/0232/1/II/2024 Jalan Holly Raya LT
Sukaraja, Kab. Bogor Jawa
/ 02648/2.0001-01/P/05/0232/1/XII/2022 15.000
Barat 63.045.000.000 63.045.000.000
00377/2.0001-01/PI/05/0232/1/II/2024 Apartemen Taman
Tower 7, Lantai 29 No. E
/ 02668/2.0001-01/P/05/0232/1/XII/2022 Rasuna 1.324.700.000 1.324.700.000
00373/2.0001-01/PI/05/0232/1/II/2024 Apartemen Taman
Tower 16, Lantai 6 No. F
/ 02660/2.0001-01/P/05/0232/1/XII/2022 Rasuna 1.624.500.000 1.624.500.000
00374/2.0001-01/PI/05/0232/1/II/2024 / Apartemen Taman
Tower 16, Lantai 7 No. F
02661/2.0001-01/P/05/0232/1/XII/2022 Rasuna 1.624.500.000 1.624.500.000
00375/2.0001-01/PI/05/0232/1/II/2024 Apartemen Taman
Tower 15, Lantai 5 No. H
/ 02659/2.0001-01/P/05/0232/1/XII/2022 Rasuna 1.625.800.000 1.625.800.000
00372/2.0001-01/P/05/0232/1/II/2024 Komplek Ruko Niaga
Blok C-2 No. 27-34
/ 02654/2.0001-01/P/05/0232/1/XII/2022 Roxy Mas 48.816.872.000 48.816.872.000
00371/2.0001-01/P/05/0232/1/II/2024
Apartemen Roxy Mas Lantai 8 No. 3A
/ 02663/2.0001-01/P/05/0232/1/XII/2022 1.808.598.300 1.808.598.300
00370/2.0001-01/P/05/0232/1/II/2024
Apartemen Roxy Mas Lantai 9 No. 16
/ 02665/2.0001-01/P/05/0232/1/XII/2022 1.429.232.000 1.429.232.000
00381/2.0001-01/PI/05/0232/1/I/2024 Perkantoran Multivision
Lantai 2 (mezz) No. 0201
/ 02720/2.0001-01/P/05/0232/1/XII/2022 Tower 12.194.000.000 12.194.000.000
00383/2.0001-01/PI/05/0232/1/II/2024 Perkantoran Multivision Lantai 22, No. 2201, 2202,
/ 02722/2.0001-01/P/05/0232/1/XII/2022 Tower 2203 & 2205 32.768.100.000 32.768.100.000
00385/2.0001-01/PI/05/0232/1/II/2024 Perkantoran Multivision Lantai 25, No. 2501, 2502,
/ 02724/2.0001-01/P/05/0232/1/XII/2022 Tower 2503 & 2505 32.773.300.000 32.773.300.000
00379/2.0001-01/P/05/0232/1/II/2024 Komplek Perkantoran
Blok BB No. 1
/ 02652/2.0001-01/P/05/0232/1/XII/2022 Buncit Mas 5.907.800.000 5.907.800.000
00380/2.0001-01/PI/05/0232/1/II/2024 Komplek Perkantoran Blok BB No. 3A - Blok BB
/ 02653/2.0001-01/P/05/0232/1/XII/2022 Buncit Mas No.5 8.795.900.000 8.795.900.000
Jumlah 319.109.064.300 319.109.064.300
Penghasilan sewa dari property investasi berasal dari sewa Rental income from investment property comes from
apartement dan sewa Gedung: apartment and building rentals:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Pendapatan sewa (catatan 38) 187.500.000 760.000.000 Rental income (note 38)
12. INVESTASI 12. INVESTMENT
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
PT Ciputra Multivision PT Ciputra Multivision
Nusantara 188.542.222.802 190.220.684.859 Nusantara
PT Kreatif Berkah Abadi 8.902.449.732 8.902.449.732 PT Kreatif Berkah Abadi
Major Platinum Cineplex (Lao) Major Platinum Cineplex (Lao)
Co. Ltd 6.234.590.977 6.107.445.631 Co. Ltd
PT Montir Indonesia Jaya 2.660.000.000 2.660.000.000 PT Montir Indonesia Jaya
PT Multi Platinum Screen 500.000 500.000 PT Multi Platinum Screen
Jumlah 206.339.763.511 207.891.080.222 Total
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 44
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/33 Exhibit E/33
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TAKBERWUJUD 13. INTANGIBLE ASSET
31 MARET/ MARCH 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 6.806.590 - 374.581.912 560 and 643
Jumlah tercatat 176.755.928 169.949.338 Carrying amount
31 DESEMBER/ DECEMBER 2023
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Hak atas tanah Land rights of Cadas
Cadas Ngampar Seri Ngampar Seri No. 560 and
No. 560 dan 643 544.531.250 - - 544.531.250 643
Akumulasi Accumulated
amortisasi amortization
Hak atas tanah Amortization of land rights
Cadas Ngampar seri of Cadas Ngampar No. and
No. 560 dan 643 340.548.961 27.226.563 - 367.775.322 rights 560 and 643
Jumlah tercatat 203.982.289 176.755.928 Carrying amount
Aset tak berwujud merupakan akun yang berisi transaksi hak Intangible assets represent an account that contains land
atas tanah Cadas Ngampar Seri No 560 dan 643. Hak atas tanah rights transactions for Cadas Ngampar Series No. 560 and
tersebut diperoleh masing-masing tanggal 20 Mei 2010 dan 643. The land rights were 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 24 September 2024 dan 13 April 2028. and 643 will expire on 24 September 2024 and 13 April 2028,
respectively.
14. DEPOSIT 14. DEPOSIT
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Deposit sewa 275.487.000 275.487.000 Rent deposit
Deposit service charge 95.442.000 95.442.000 Service charge deposit
Deposit lain 39.387.625 34.272.625 Other deposit
Jumlah 410.316.625 405.201.625 Total
Page 45
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/34 Exhibit E/34
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSET
31 MARET/ MARCH 2024
Saldo Awal / Penambahan / Reklasifikasi / Saldo Akhir /
Beginning Balance Additions Reclassification Ending Balance
Biaya perolehan Acquisition Cost
Sewa bangunan 16.941.624.053 16.941.624.053 Building rental
Akumulasi Accumulated
amortisasi Amortization
Sewa bangunan ( 5.671.327.832 )( 251.392.578) ( 5.922.720.410 ) Building rental
Jumlah 11.270.296.221 11.018.903.643 Total
31 DESEMBER/ DECEMBER 2023
Saldo Awal / Penambahan / Reklasifikasi atau Saldo Akhir /
Beginning Balance Additions penyesuaian / Ending Balance
Reclassification or
adjustment
Biaya perolehan Acquisition Cost
Sewa bangunan 16.941.624.053 - - 16.941.624.053 Building rental
Akumulasi Accumulated
amortisasi amortization
Sewa bangunan (4.247.587.243) ( 1.423.740.590 ) - ( 5.671.327.832 ) Building rental
Jumlah 12.694.036.810 11.270.296.221 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 Citi Era Abadi 1.965.316.904 PT Citi Era Abadi
PT Mekar Armada Jaya 1.456.576.468 PT Mekar Armada Jaya
Mall Pakuwon Solo 784.157.036 Mall Pakuwon Solo
PT Modern Multi Guna 386.030.608 PT Modern Multi Guna
Jumlah 16.941.624.053 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 31 Maret 2024 dan 31 Desember 2023. value of right-of-use assets as of 31 March 2024 and 31
December 2023.
Page 46
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/35 Exhibit E/35
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG USAHA – PIHAK KETIGA 16. TRADE PAYABLE – THIRD PARTIES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
PT Vuclip Digital Indonesia 7.461.295.513 6.300.675.982 PT Vuclip Digital Indonesia
PT Cakrawala Andalas Televisi 2.442.280.000 2.442.280.000 PT Cakrawala Andalas Televisi
PT Pakuwon Permai 1.987.253.202 1.996.009.644 PT Pakuwon Permai
PT Ferco Seating System Indonesia 1.276.833.926 1.057.030.800 PT Ferco Seating System Indonesia
PT Indraco 1.230.323.702 1.140.312.138 PT Indraco
PT Dapur Film Production 1.007.500.000 - PT Dapurfilm Production
PT Akal Andal Askara. Dist. 748.865.505 - PT Akal Andal Askara.Dist.
PT Artjuna Jordan Kreasi 680.578.165 812.027.499 PT Artjuna Jardan Kreasi
PT Visinema Pictures ,Dist 581.146.480 426.416.936 PT Visinema Pictures ,Dist
PT Dee Sukses Indonesia,Dist 415.695.592 415.695.592 PT Dee Sukses Indonesia, Dist
Erland Syahputra Tanjung 405.813.026 - Erland Syahputra Tanjung
PT Athali Sukses Makmur, Dist 370.103.474 - PT Athali Sukses Makmur,Dist
CV .Sinar Rezeki Produksi 360.000.000 - CV.Sinar Rezeki Produksi
Lain dibawah R300.000.000 9.131.153.902 10.996.511.354 Others below Rp300,000,000
Jumlah 28.098.842.487 25.586.959.945 Total
Rincian utang usaha berdasarkan mata uang adalah sebagai Details of trade payable by currency as follows
berikut:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Rupiah 27.888.323.488 25.223.127.546 Rupiah
Dolar Amerika Serikat 210.519.000 363.832.399 United States Dollar
Jumlah 28.098.842.487 25.586.959.945 Total
Page 47
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/36 Exhibit E/36
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG BANK 17. BANK LOANS
a. Utang Bank Jangka Pendek a. Short-Term Bank Loan
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
PT Bank of India Tbk 83.980.534.420 79.480.111.462 PT Bank of India Tbk
PT Bank Negara Indonesia (Persero) Tbk 20.000.000.000 14.000.000.000 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Permata Tbk 10.000.000.000 10.000.000.000 PT Bank Permata Tbk
Jumlah 113.980.534.420 103.480.111.462 Total
b. Utang Bank Jangka Panjang b. Long-Term Bank Loan
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
PT Bank Of India Tbk 5.132.691.696 5.449.983.243 PT Bank Of India Tbk
PT Bank Negara Indonesia (Persero) Tbk 50.000.000.000 - PT Bank Negara Indonesia (Persero) Tbk
Jumlah 55.132.691.696 5.449.983.243 Total
Dikurangi bagian jatuh tempo Less current maturities of
dalam satu tahun 6.666.507.800 1.429.950.300 long-term liabilities
Bagian jangka panjang 48.466.183.896 4.020.032.943 Long-term portions
Entitas induk Parent entity
PT Bank of India Tbk PT Bank of India Tbk
Nomor perjanjian/ Tanggal/ Fasilitas/ Jangka waktu/ Plafon kredit/ Bunga/
Aggrement number Date Facility Time period Credit plafond Interest
012/BM-MDP/JT/II/2023 Kredit investasi/
21/02/2024 Investment credit 25/10/2019 – 25/10/2027 5.564.981.289 10.00% p.a
012/BM-MDP/JT/II/2023 Plafond PRK/
21/02/2024 PRK Plafond 24/03/2023 – 24/02/2024 85.000.000.000 9.50% p.a
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank of India Tbk Perusahaan tidak diperkenankan untuk written approval from PT Bank of India Tbk the Company is not
: permitted to:
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 pda 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 collateral items
jaminan yang telah diserahkan; that have been delivered;
2. Menutup asuransi terhadap segala macam bahaya untuk 2. Closing insurance against all kinds of hazards for collateral
barang-barang jaminan dengan suatu Banker Clause untuk items with a Banker Clause for the amount and price insured
jumlah dan harga pertanggungan serta dengan cara yang and in a manner determined and considered good by the
ditentukan dan dianggap baik oleh BANK. Jika penutupan BANK. If the insurance coverage mentioned above has not
asuransi tersebut di atas belum dilaksanakan ole debitur. been carried out by the debtor. then with this agreement.
maka dengan perjanjian ini. debitur telah diberikan kuasa. the debtor has been given the power of attorney.
khusus megasuransikan barang jaminan kepada BANK untuk specifically to insure the collateral items to the BANK for
hal-hal tersebut dengan semua biaya menjadi tanggungan these matters with all costs being borne and the debtor's
dan beban debitur sendiri; own burden;
3. Meminta persetujuan terlebih dahulu kepada BANK dalam 3. Request prior approval from the BANK in terms of:
hal :
a. Debitur menerima suatu pinjaman uang atau fasilitas a. The debtor receives a money loan or credit/leasing
kredit/leasing beruupa apapun dari pihak lain facility in any form from another party
b. Debitur mengikatkan diri sebagai penjamin (borg) b. The debtor binds himself as a guarantor (borg) for other
untuk pinjaman uang pihak lain parties' money loans
c. Debitur menjual/memindahan/ menjaminkan barang c. The debtor sells/transfers/guarantees collateral
jaminan milik debitur dengan cara bagaimana pun belonging to the debtor in any way t o other parties
kepada pihak lain
d. Debitur menyewakan/meminjampakaikan baik d. The debtor leases/lends either part or all of the
sebagian maupun seluruhnya barang-barang jaminan collateral items
e. Apabila ada aperubahan atau penambahan pemegang e. If there is a change or addition of new shareholders or a
saham baru atau perubahan/penambahan dalam change/addition in the composition of the Board of
susunan DIreksi/Komisaris atau perubahan anggaran Directors/Commissioners or a change in the Debtor's big
besar Debitur. budget.
Page 48
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/37 Exhibit E/37
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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 of India Tbk (Lanjutan) PT Bank of India Tbk (Continued)
4. Menanggung dan membayar semua biaya-biaya yang timbul 4. Bear and pay all costs incurred due to the imposition of fees,
karena adanya pembebanan provisi, bunga, bunga tambahan, interest, additional interest, credit administration fees that
biaya-biaya administrasi kredit yang akan ditetapkan oleh will be determined by the BANK, insurance premiums,
BANK, premi asuransi, akta Notaris/Pejabat Pembuat Akta notarial certificates/Land Deed Making Officials, Deed of
Tanah, Akta Pemberian hak tanggungan berikut Granting Mortgage rights and their management. fees for
pengurusannya, biaya penagihan komisi pengacara dan biaya- billing attorney commissions and other costs related to
biaya lainnya yangberhubungan dnegan pinjaman uang borrowing money based on this
berdasarkan perjanjian ini/perubahan/perjanjian lainnnya agreement/amendments/other agreements and collateral
dan barang-barang jaminannya baik di dalam maupun diluar items both inside and outside the court.
pengadilan.
5. Tunduk kepada semua ketentuan-ketentuan dan peraturan- 5. Subject to all provisions and regulations and customs that
perafuran serta kebiasaan-kebiasaan yang berlaku pada BANK apply to the BANK. both now and in the future there will be.
baik sekarang maupun kelak di kemudian hari akan ada.
6. Bagi DEBITUR berbentuk badan hukum yang memiliki jumlah 6. For a DEBTOR in the form of a legal entity having total assets
aktiva atau kekayaan paling sedikit Rp50.000.000.000 (Lima or assets of at least Rp50,000,000,000 (fifty billion rupiah).
puluh milyar rupiah). menyerahkan hasil audit laporan submit the audit results of the company's financial
keuangan perseroan dari Akuntan Publik selambat - lambatnya statements from the 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. 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 Cadas Ngampar Village, Kel. Sukaraja, Kab.
Bogor, West Java.
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 49
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/38 Exhibit E/38
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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
CMB1/11/902/R/2024 21/03/2024 capital credit 12 Months Rp20.000.000.000 9.25% p.a
Kredit Investasi
Refinancing/
Investment
CMB1/11/902/R/2024 21/03/2024 Refinance 84 Months Rp50.000.000.000 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. CMB1/11/901/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 Cadas Nmpar sub-district. Sukaraja
Sukaraja. Kabupaten Bogor. Provinsi Jawa Barat. Luas District. Bogor Regency. West Java Province. Land area
tanah sebesar 15.000 M2 dengan SHGB nomor 560. of 15,000 M2 with SHGB number 560.
2. Sebidang tanah di kelurahan Cadas ngampar. Kecamatan 2. A plot of land in the Cadas Nmpar sub-district. Sukaraja
Sukaraja. Sentul City. Kabupaten Bogor. Provinsi Jawa District. Sentul City. Bogor Regency. West Java
Barat. Luas tanah sebesar 5.000 M2 dengan SHGB nomor Province. The land area is 5.000 M2 with SHGB number
558. 558.
3. Piutang usaha sebesar 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 30 Juni based on Borgtoch Notary number 20 dated 30 June
2016. 2016.
5. Jaminan perusahaan atas nama PT Tripar Multi Image 5. Corporate guarantee on behalf of PT Tripar Multi Image
berdasarkan akta notaris nomor 19 tanggal 30 Juni 2016. based on notarial deed number 19 dated 30 June 2016.
6 3 (tiga) unit kantor yang berada pada 3 lantai di gedung 6. 3 Floor (21,22 and 23 ) of MVP Tower, JI Kuningan Mulia
Multivision Tower lantai 21,22 and 23, JI. Kuningan Mulia Lot 9B,Kei. Guntur,Kec . Setiabudi,Jakarta Selatan .
Lot 9B,Kei Guntur ,Kec ,Setiabudi ,Jakarta Selatan.
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank of India Tbk Perusahaan tidak diperkenankan written approval from PT Bank of India Tbk the Company is
untuk: not permitted to:
1. Mengubah bentuk atau status hukum perusahaan. 1. Changing the form or legal status of the company.
mengubah anggaran dasar (kecuali) meningkatkan modal changing the articles of association (except increasing
perusahaan) memindah-tangankan atau saham 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 yang. other parties who are.
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 BNl. financed with a credit facility from BNl.
4. Mengizinkan pihak lain menggunakan perusahaan untuk 4. Permit other parties to use the company for other
kegiatan usaha pihak lain. parties' business activities.
5. Menjual dan/atau menyewakan harta kekayaan 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
Page 50
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/39 Exhibit E/39
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
tersebut diterima dalam rangka transaksi dagang yang directly related to its business.
berkaitan langsung dengan usahanya.
Page 51
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/40 Exhibit E/40
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
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 BNl. to parties.
kepada pihak terkait.
10. Melakukan merger. akuisisi atau investasi/penyertaan 10. Conducting mergers. acquisitions or
pada perusahaan lain. investments/investments in other companies.
11. Melakukan likuidasi atau pembubaran atau tindakan- 11. Carry out liquidation or dissolution or bankruptcy
tindakan kepailitan. actions.
12. Melakukan merger. akuisisi atau investasi/penyertaan 12. Conducting mergers. acquisitions or
pada perusahaan lain. investments/investments in other companies.
13. Melakukan investasi yang melebihi proceed perusahaan 13. Making investments that exceed the company's proceeds
(EAT + Depresiasi). penyertaan modal atau pengambil- (EAT + Depreciation). equity participation or acquisition
alihan saham pada perusahaan lain. of shares in other companies.
14. Menggadaikan atau dengan cara lain 14. Pledge or in any other way insure the company's shares
mempertanggungkan saham perusahaan kepada pihak to any party.
manapun.
15. Mengubah bidang usaha. 15. Changing the line of business.
16. Melakukan interfinancing dengan anggota group usaha. 16. Conduct interfinancing with business group members.
17. Menerbitkan/menjual saham kecuali di konversi menjadi 17. Issuing/selling shares unless converted into capital.
modal. yang dibuat secara notaris. which is made notarized.
18. Membuka usaha baru yang tidak terkait dengan usaha 18. Opening a new business that is not related to an existing
yang telah ada. business.
19. Membuat perjanjian dan transaksi tidak wajar. 19. Making agreements and transactions that are not fair.
20. Saudara tidak diperkenankan menunggak kewajiban bank 20. You are not allowed to be in arrears with bank
serta kewajiban lainnya. obligations and other obligations.
21. Fasilitas kredit yang belum ditarik (undrawn balance) 21. Credit facilities that have not been withdrawn (undrawn
atau penggunaannya kurang optimal dapat dibatalkan balance) or used less optimally can be canceled at any
sewaktu-waktu tanpa syarat oleh BNI (unconditionally time without conditions by BNI (unconditionally canceled
cancelled at any time). demikian pula apabila kualitas at any time). as well as if the credit quality decreases to
kredit menurun menjadi kurang lancar. diragukan atau substandard. doubtful or bad and or if this will result in
macet dan atau apabila hal tersebut akan berakibat a violation of applicable laws and regulations including
pelanggaran terhadap ketentuan / peraturan perundang- the provisions concerning the Legal Lending Limit (LLL).
undangan yang berlaku termasuk pada ketentuan tentang
Batas Maksimum Pemberian Kredit (BMPK).
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank Negara Indonesia (Persero) Tbk. Perusahaan wajib written approval from PT Bank Negara Indonesia (Persero)
mempertahankan kinerja keuangan dengan indikator sebagai Tbk. the company is required to maintain financial
berikut: performance with the following indicators:
1. Current Ratio minimal 1,00 kali. 1. Current Ratio is at least 1.00 times.
2. Debt 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 52
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/41 Exhibit E/41
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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/24/127346/AMD/SM 23/12/2023 Fasilitas 22/12/2023 – 23/12/2024 Rp10.000.000.000 9% p.a
E Pembiayaan
Musyarakah
Mutanaqishah-Non
Aset (MMQ Non
Aset)
Berdasarkan perjanjian utang bank PT Permata Tbk. No. Based on the PT Permata Tbk bank loan agreement No.
PS/24/127346/AMD/SME tanggal 23 Desember 2023 PT Tripar PS/24/127346/AMD/SME dated 23 December 2023 PT Tripar
Multivision Plus menjaminkan aset berupa tanah dan Multivision Plus guarantees assets in the form of land and
bangunan: buildings:
No Sertifikat/ Lokasi/ Nama pemilik/
Certificate No Location Name of the owner
418/X/E/Sumur Batu Kel. Sumur batu. Kec.Kemayoran. Kotamadya Jakarta PT Tripar Multivision Plus
Pusat. Provisi DKI Jakarta
460 /XI/E/Sumur Batu Kel. Sumur batu. Kec.Kemayoran. Kotamadya Jakarta PT Tripar Multivision Plus
Pusat. Provisi DKI Jakarta
530/XIII/A/Sumur Batu Kel. Sumur batu. Kec.Kemayoran. Kotamadya Jakarta Ny Raakhee Ram Punjabi
Pusat. Provisi DKI Jakarta
533/XIII/A/Sumur Batu Kel. Sumur batu. Kec.Kemayoran. Kotamadya Jakarta PT Tripar Multivision Plus
Pusat. Provisi DKI Jakarta
534/XIII/A/Sumur Batu Kel. Sumur batu. Kec.Kemayoran. Kotamadya Jakarta Ram Jethmal Punjabi
Pusat. Provisi DKI Jakarta
646/IX/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provisi DKI Jakarta
662/IX/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provisi DKI Jakarta
667/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provisi DKI Jakarta
668/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provisi DKI Jakarta
674/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. Ram Jethmal Punjabi
Provisi DKI Jakarta
679/X/I/Cideng Kel. Cideng. Kec. Gambir. Kotamadya Jakarta Pusat. PT Tripar Multivision Plus
Provisi DKI Jakarta
Selama fasilitas kredit belum lunas tanpa persetujuan tertulis As long as the credit facility has not been paid off without
dari PT Bank Rakyat Indonesia (Persero) Tbk Perusahaan tidak written approval from PT Bank Rakyat Indonesia (Persero)
diperkenankan untuk: Tbk the Company is not permitted to:
1. Nasabah wajib melakukan melakukan aktivitas transaksi 1. The customer is required to carry out business
bisnisnya minimal 6% dari total transaksi bisnis di transaction activities of at least 6% of the total business
rekening Bank Permata. Jika tidak maka akan dikenakan transactions in the Permata Bank account. If not. an
provisi tambahan 0,1% dari tahun sebelumnya. additional 0.1% provision will be imposed from the
previous year.
Perusahaan telah mematuhi semua pembatasan keuangan dan The company has complied with all financial and non-
non keuangan berdasarkan perjanjian financial restrictions based on the agreement
Page 53
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/42 Exhibit E/42
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. PERPAJAKAN 18. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Perusahaan Company
PPh Pasal 28A PPh article 28A
PPh 28A - 2021 7.777.562.788 7.725.498.745 2021
SKPLB Tahun 2012 - 52.064.043 SKPLB year 2012
PPH Pasal 23 3.551.401.887 - PPh Article 23
Founder Tax 6.101.550.000 - Fondar Tax
PPh Pasal 4 (2) 75.000.000 - PPh Article 4(2)
-
PPh Pasal 25 2.293.061.916 - PPh Article 25
PPh Pasal 24 261.568.406 - PPh Article 24
Jumlah 20.060.144.997 7.777.562.788 Total
b. Utang Pajak b. Tax Payables
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Perusahaan Company
PPh pasal 29 11.718.516.707 13.777.519.828 Income tax article 29
PPh pasal 25 - 1.582.413.450 Income tax article 25
PPh pasal 21 835.478.951 704.612.192 Income tax article 21
PPh pasal 23 335.502.331 78.119.708 Income tax articlel 23
PPh pasal 4(2) - 40.864.512 Income tax article 4(2)
PPN keluaran 337.702.015 9.109.834.039 Vat out
Entitas anak Subsidiary
Pajak restoran. tontonan Restaurant, entertainment,
dan daerah 458.663.422 636.353.071 regional tax
PPh pasal 29 15.631.178 15.631.178 Income tax article 29
PPh pasal 21 14.937.208 51.770.631 Income tax article 21
PPh pasal 23 125.946.033 331.582.931 Income tax article 23
PPh pasal 4(2) 127.429.196 143.155.711 Income tax articlel 4(2)
PPN keluaran 36.435.361 39.068.922 VAT out
Jumlah 14.006.242.402 26.510.926.173 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 31 Maret 2024 dan 31 Desember 31 March 2024 and 31 December 2023 are as follow:
2023 adalah sebagai berikut:
31 Maret/ 31 Desember/
March December
2024 2023
Perusahaan Company
Beban Pajak Penghasilan Kini ( 1.503.355.680) ( 32.015.811.300) Current Income Tax Expense
Manfaat Pajak Tangguhan 146.063.853 2.506.706.360 Deferred Tax Benefit
Sub jumlah ( 1.357.291.828) ( 29.509.104.940) Sub total
Entitas Anak Subsidiaries
Beban Pajak Penghasilan Kini ( 59.041.151 )( 66.420.265) Current Income Tax Expense
Manfaat Pajak Tangguhan 171.662.166 ( 1.346.839.359) Deferred Tax Benefit
Sub jumlah 112.621.015 ( 1.413.259.624) Sub total
Jumlah ( 1.244.670.812) ( 30.922.364.564) Total
Rekonsiliasi antara laba sebelum pajak penghasilan Reconciliation between income before income tax as shown in
menurut laporan laba rugi dan penghasilan the consolidated statements of profit or loss and other
komprehensif lain konsolidasian dan taksiran laba kena comprehensive income estimated taxable income for the years
pajak untuk tahun yang berakhir pada tanggal-tanggal ended 31 March2024 and 31 December 2022 of are as follows:
31 Maret 2024 dan 31 Desember 2023 adalah sebagai
berikut:
Page 54
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/43 Exhibit E/43
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued)
c. Beban Pajak Penghasilan – Neto (Lanjutan) c. Income Tax Expense – Net (Continued)
2024 2023
Laba sebelum beban pajak 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 6.045.626.544 133.903.454.273
Rugi entitas anak sebelum
beban (manfaat) pajak Loss of subsidiaries before
penghasilan 654.816.661 ( 5.772.628.438
))) income tax expense (benefit)
Pengakuan laba (rugi) entitas Recognition of income (loss) of
Asosiasi ( 127.145.346) 11.762.470.031 associates
Laba (rugi) sebelum pajak Income (loss) before income tax of
penghasilan Perusahaan 6.573.297.859 139.893.295.866 the Company
Beda temporer Temporary difference
Penyusutan aset tetap 240.524.660 1.044.407.626 Depreciation of fixed asset
Imbalan kerja karyawan 423.401.943 746.681.790 Employee benefit
Pencadangan piutang tak tertagih - 9.648.030.403 Allowance for doubtful account
Beda permanen Permanent difference
Beban kantor - 693.600.582 Office expense
Beban Kesehatan - 1.173.957.866 Medical expense
Pendapatan lain ( 187.500.000 )( 760.000.000) Other income
Hiburan - - Entertainment
Pendapatan bunga ( 216.289.800 )( 1.943.904.665) Interest income
Pendapatan dari nilai wajar Gain from fair value assesment of
property investasi - ( 6.738.161.660) investment properties
Beban pajak 1.768.507.863 Tax expenses
Laba kena pajak Company taxable income
Perusahaan tahun berjalan 6.833.434.662 145.526.415.673 for the year
Beban pajak penghasilan – kini: Current income tax expense:
Perusahan 1.503.355.630 32.015.811.300 The Company
Dikurangi pajak penghasilan Less prepayment of income tax:
dibayar di muka: The Company
PPh pasal 23 631.590.646 12.783.809.769 Income tax article 23
PPh pasal 24 - 198.536.438 Income tax article 24
PPh pasal 25 871.764.984 5.255.945.265 Income tax article 25
Sub Jumlah 1.503.355.630 18.238.291.472 Sub Total
Taksiran utang pajak penghasilan - 13.777.519.828 Estimated income tax payable
Perhitungan pajak penghasilan badan untuk tahun yang The calculation of corporate income tax for the year ended
berakhir pada tanggal 31 Maret 2024 dan 31 Desember 31 March 2024 and 31 December 2023 above is the basis for
2023 di atas menjadi dasar dalam pengisian SPT tahunan filling out the annual Corporate Income Tax Return submitted to
PPh Badan yang disampaikan kepada otoritas perpajakan. the tax authorities.
Page 55
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/44 Exhibit E/44
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued)
d. Aset Pajak Tangguhan (Lanjutan) d. Deferred Tax Assets (Continued)
Rincian aset pajak tangguhan seperti yang disajikan The details of deferred tax assets as presented in the
dalam laporan posisi keuangan konsolidasian adalah consolidated statements of financial position are as follows:
sebagai berikut:
(Dibebankan)/ (Dibebankan)/
dikreditkan ke dikreditkan ke
laba atau rugi penghasilan
tahun komprehensif
berjalan/ lain/ (Charged)/
(Charged)/ credited to
31 Desember/ credited to other 31 Maret/
December Profit or loss comprehensive Penyesuaian/ March
2023 for the period income Adjustment 2024
Perusahaan The Company
Imbalan pascakerja 1.358.964.170 93.148.427 - - 1.452.112.597 Employee benefit
Penyisihan kerugian Allowance for impairment
penurunan nilai 2.122.566.689 52.915.425 - - 2.175.482.114 losses
Penyusutan aset tetap ( 61.653.530 - - - 61.653.530 Depreciation expenses
Sub jumlah 3.543.184.389 146.063.853 - - 3.689.248.242 Sub total
Entitas anak Subsidiary
Imbalan pascakerja 226.026.848 13.298.904 - - 239.325.752 Employee benefit
Ammortization right-of
Amortisasi aset hak-guna 269.031.017 55.306.368 - - 324.337.385 -use assets
Rugi fiskal 13.952.343.630 ( - - - 13.952.343.630 Fiscal loss
Penyusutan aset tetap ( 15.142.428.108 ) 103.056.895 - - ( 15.039.371.213) Depreciation expenses
Sub jumlah ( 695.026.613) 171.662.167 - ( 523.364.446) Sub total
Jumlah 2.848.157.776 317.726.020 - 3.165.883.796 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
2022 for the year income Adjustment 2023
Perusahaan The Company
Imbalan pascakerja 874.945.348 154.369.994 329.648.828 - 1.358.964.170 Employee benefit
Penyisihan kerugian Allowance for impairment
Penurunan nilai 2.122.566.689 2.122.566.689 lossed
Penyusutan aset tetap ( 168.116.147 ) 229.769.678 - 61.653.530 Depreciation expenses
Sub jumlah 706.829.200 2.506.706.361 329.648.828 - 3.543.184.389 Sub total
Entitas anak Subsidiary
Imbalan pascakerja 213.163.998 20.716.241 ( 7.853.391) - 226.026.848 Employee benefit
Ammortization right-of
Amortisasi aset hak-guna 511.938.243 ( 242.907.226) - - 269.031.017 -use assets
Rugi fiskal 15.829.357.382 ( 1.877.013.752) - - 13.952.343.630 Fiscal loss
Penyusutan aset tetap ( 15.894.793.485 ) 752.365.377 - - ( 15.142.428.108) Depreciation expenses
Sub jumlah 659.666.138 ( 1.346.839.360) ( 7.853.391 ) - (695.026.613) Sub total
Jumlah 1.366.495.338 1.159.867.001 ( 321.795.437 ) - 2.848.157.776 Total
Page 56
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/45 Exhibit E/45
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. BEBAN AKRUAL 19. ACCRUED EXPENSES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Operasional 1.077.223.433 850.368.294 Operational
Produksi film - 182.211.404 Production film
Listrik, air dan telephone 199.606.098 170.607.355 Electricity, water and telephone
Sewa 58.657.106 108.752.197 Rent
BPJS 75.226.589 98.762.423 BPJS
Lainnya 27.864.716 26.662.611 Others
Jumlah 1.438.577.942 1.437.364.284 Total
20. PENDAPATAN DITERIMA DIMUKA 20. UNEARNED REVENUE
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Penjualan web series 93.000.000 7.500.000.000 Web series sales
Bioskop 418.500.000 93.713.326 Cinema
Total 511.500.000 7.593.713.326 Total
21. UTANG LAINNYA 21. OTHER PAYABLE
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Aditya Reski Ferdani 510.145.950 2.274.145.950 Aditya Reski Ferdani
PT LVP Global Investama 1.856.541.306 1.856.541.306 PT LVP Global Investama
Goldenduck Asia Pte Ltd 1.051.293.434 1.632.587.751 Goldenduck Asia Pte Ltd
PT Mitra Benoa Prima 375.000.000 375.000.000 PT Mitra Benoa Prima
PT Laksana Baru - 46.685.918 PT Laksana Baru
Ebacon System. CV 39.866.667 39.866.667 Ebacon System. CV
PT Classic Prima Carpet - 39.440.000 PT Classic Prima Carpet
PT Dunia Tata Suara 24.200.000 24.200.000 PT Dunia Tata Suara
Cek beredar 5.271.945 5.757.045 Outstanding checks
Lainnya (di bawah Rp100.000.000) 700.088.191 720.660.578 Others (below Rp100,000,000)
Jumlah 4.562.407.493 7.014.885.215 Total
Utang lainnya kepada Aditya Reski Ferdani merupakan utang Other payable to Aditya Reski Ferdani represents
kontraktor atas konstruksi bioskop di tahun 2023. contractor payable for cinema construction in 2023.
Page 57
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/46 Exhibit E/46
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG LAINNYA (Lanjutan) 21. OTHER PAYABLE (Continued)
Utang lainnya kepada PT LVP Global Investama pada periode Other payable to PT LVP Global Investama for the period
31 Maret 2024 dan tahun 31 Desember 2023 merupakan utang ended 31 March 2024 and year ended 31 December 2023 is a
atas joint investment untuk memproduksi dua film yang akan debt for a joint investment to produce two films that will be
di produksi oleh PT Tripar Multivision Plus Tbk dan nantinya produced by PT Tripar Multivision Plus Tbk and later after the
setelah adanya penjualan investor akan mendapatkan bagi sale the investor will get a profit sharing of 20% of gross
hasil sebesar 20% dari pendapatan kotor. income.
22. UTANG PEMBIAYAAN KONSUMEN 22. CONSUMER FINANCING LIABILITIES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
PT Maybank Finance 575.496.000 780.012.000 PT Maybank Finance
Toyota Financial Services 392.700.000 431.970.000 Toyota Financial Services
Jumlah 968.196.000 1.211.982.000 Total
Dikurangi bagian jatuh tempo Less current maturities of
dalam satu tahun 452.424.000 607.728.000 long-term lease
Bagian jangka panjang 515.772.000 604.254.000 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 2022 Rp472.392.000 Payment period in 2022
Pembayaran periode 2023 Rp 629.856.000 Payment period in 2023
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
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
Tanggal efektif 1 Oktober / October 2023 Effective date
30 September / September
Tanggal berakhir angsuran 2026 Installment end date
Bunga 3.7% flat p.a Interest
Pembayaran periode 2023 Rp39.270.000 Payment period in 2023
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.
Page 58
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/47 Exhibit E/47
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. UTANG KEPADA PIHAK BERELASI 23. DUE TO RELATED PARTIES
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
PT Kreatif Berkah Abadi 970.000.000 970.000.000 PT Kreatif Berkah Abadi
Jumlah 970.000.000 970.000.000 Total
24. LIABILITAS IMBALAN PASCAKERJA 24. POST-EMPLOYMENT BENEFIT LIABILITY
Perusahaan dan Entitas Anak mencatat liabilitas imbalan The Company and Subsidiaries record employee benefits
kerja sesuai Peraturan Pemerintah No. 35/2021. Undang- liabilities in accordance with Government Regulation no.
undang No. 11/2020 tentang Cipta Kerja dan Undang-undang 35/2021. Law no. 11/2020 concerning Job Creation and
Ketenagakerjaan No. 13/2003 yang dihitung oleh aktuaris Employment Law no. 13/2003 calculated by KKA
independen KKA I Gde Eka Sarmaja. FSAI dan Rekan pada independent actuary I Gde Eka Sarmaja. FSAI and Partners
tanggal 31 December 2023 dengan menggunakan metode on 31 December 2023 using the "Projected Unit Credit"
“Projected Unit Credit”. Berdasarkan laporan aktuaris method. Based on the actuary's report dated January 17
tanggal 17 Januari 2024. Pada tanggal 31 Desember 2023 2024. On December 31 2023 the Company and Subsidiaries
Perusahaan dan Entitas Anak menerapkan Peraturan implemented Government Regulation no. 35 of 2021
Pemerintah No. 35 tahun 2021 tentang Cipta Kerja. concerning Job Creation.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, liabilitas As of 31 Mrach 2024 and 31 December 2023, post-
imbalan pascakerja berdasarkan laporan aktuaris employment benefits liabilities are based on independent
independent. Liabilitas tersebut dihitung menggunakan actuarial 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 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Usia pensiun normal - 58 Normal retirement age
Tingkat kenaikan gaji - 0% for the first Salary increase rate
2 years and 5%
after
Tingkat diskonto - 7.5% Discounted rate
Tingkat moralitas (Tabel Mortality rate
Mortalitas Indonesia – (Indonesian Mortality
TMI) - TMI 2019 Tabel – TMI)
Page 59
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/48 Exhibit E/48
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 24. POST-EMPLOYMENT BENEFIT LIABILITIY (Continued)
Entitas Anak/Subsidiaries
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Usia pensiun normal - 57 Normal retirement age
Tingkat kenaikan gaji - 0% for the first Salary increase rate
2 years and 5%
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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Nilai kini liabilitas imbalan pasca Present value of post employment benefit
kerja 7.663.356.138 7.204.504.631 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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Saldo awal tahun Balance at the beginning of
7.204.504.631 4.945.951.573 the year
Biaya imbalan kerja selama Employee benefits expenses
tahun berjalan 438.851.507 840.846.526 during the year
Pendapatan komprehensif lain - 1.462.706.532 Other comprehensive income
Payment of employee
Pembayaran imbalan kerja ( 25.000.000 )( 45.000.000) benefits
Saldo akhir 7.663.356.138 7.204.504.631 Ending balance
Beban imbalan kerja untuk periode dan tahun yang berakhir Employee benefits expenses for the periods and years
31 Maret 2024 dan 31 Desember 2023 dengan rincian sebagai ended 31 March 2024 and 31 December 2023 with details as
berikut: follows:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Beban jasa kini - 562.774.186 Current service cost
Beban bunga - 92.482.434 Interest expense
Biaya imbalan pasti yang diakui Defined benefit costs
pada laba rugi - 655.256.620 recognized in profit or loss
Page 60
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/49 Exhibit E/49
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 24. POST-EMPLOYMENT BENEFIT LIABILITIES (Continued)
Sensitivitas keseluruhan liabilitas pensiun terhadap The sensitivity of the overall pension liability to changes
perubahan tertimbang asumsi dasar adalah sebagai berikut: in the weighted principal assumptions is as follows:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Tingkat diskonto kurang dari Discount rate less than
100 basis poin - 533.545.065 100 basis points
Tingkat diskonto lebih dari Discount rate more than
100 basis poin - ( 469.061.106) 100 basis points
Tingkat kenaikan gaji kurang Salary increase
dari 100 basis poin - ( 507.669.075) less 100 basis point
Tingkat kenaikan gaji lebih Salary increase More
dari 100 basis poin - 569.091.804 100 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.
25. LIABILITAS SEWA 25. LEASE LIABILITY
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Didiskontokan menggunakan suku Discounted using the indicative
bunga pinjaman inkremental incremental borrowing rate
indikatif pada awal periode 15.784.594.688 18.312.459.033 as at beginning period
Penambahan bunga 325.716.121. 1.552.056.700 Accretion of interest
Pembayaran ( 577.108.699.)( 4.079.921.045) Payment
Sub jumlah 15.533.202.110 15.784.594.688 Sub total
Dikurangi bagian jatuh tempo
dalam satu tahun 2.277.510.216 976.778.977 Less current maturities
Bagian jangka Panjang 13.255.691.894 14.807.815.711 Long-term portions
Page 61
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/50 Exhibit E/50
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. KOMPONEN EKUITAS LAINNYA 26. OTHER EQUITY COMPONENT
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Saldo awal 4.504.783.869 4.504.783.869 Opening balance
Penilaian kembali atas imbalan kerja ( 1.140.910.872) (1.140.910.872) Re-measurement on employee benefit
Saldo akhir 3.363.872.997 3.363.872.997 Ending balance
27. MODAL SAHAM 27. SHARE CAPITAL
Susunan pemegang saham Perusahaan pada tanggal The composition of the Company shareholders as of
31 Maret 2024 dan 31 Desember 2023 adalah sebagai 31 March 2024 and 31 December 2023 are as follows:
berikut:
31 MARET/ MARCH 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
Mr. Ram Jethmal Punjabi 5.215.000.000 84,19% 312.900.000.000 Punjabi
PT Tripar Multi Image 50.000.000 0,81% 3.000.000.000 PT Tripar Multi Image
Masyarakat 929.200.000 15,00% 55.752.000.000 Public
Jumlah 6.194.200.000 100% 371.652.000.000 Total
31 DESEMBER/ DECEMBER 2023
Total Saham Ditempatkan Persentase Jumlah Modal
dan Disetor Penuh/ Kepemilikan/ Disetor/
Number of Shares Issued Percentage of Total Paid-up
Pemegang Saham and Fully Paid Ownership Capital Shareholders
Mr. Ram Jethmal
Mr. Ram Jethmal Punjabi 5.215.000.000 84.19% 312.900.000.000 Punjabi
PT Tripar Multi Image 50.000.000 0.81% 3.000.000.000 PT Tripar Multi Image
Masyarakat 929.200.000 15.00% 55.752.000.000 Public
Jumlah 6.194.200.000 100% 371.652.000.000 Total
Page 62
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/51 Exhibit E/51
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. MODAL SAHAM (Lanjutan) 27. 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) (catatan 47). rupiah) (notes 47).
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 31 March 2024 and 31 December
seluruh ekuitas, termasuk dengan KNP. Pada tanggal 31 2023 the calculation of the ratio are as follows:
Maret 2024 dan 31 Desember 2023 perhitungan rasio
tersebut adalah sebagai berikut:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Total liabilitas 242.865.550.688 202.245.024.967 Total liabilities
Dikurangi kas dan bank 143.971.655.506 114.411.330.909 Less cash and bank
Total liabilitas – neto 98.893.895.182 87.833.694.058 Total liabilities – net
Total ekuitas 1.231.191.730.064 1.226.390.774.332 Total equity
Rasio pengungkit 8% 7% Gearing ratio
Page 63
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/52 Exhibit E/52
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. TAMBAHAN MODAL DISETOR 28. ADDITIONAL PAID IN CAPITAL
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Selish nilai yang timbul dari Difference in value arising from
restrukturisasi antara entitas restructuring among entities under common
sepengendali 18.685.212.013 18.685.212.013 control
Penawaran umum perdana 161.680.800.000 161.680.800.000 Initial public offering
Biaya emisi saham ( 5.689.808.436) (5.689.808.436) Share issuance costs
Jumlah 174.676.203.577 174.676.203.577 Total
Page 64
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/53 Exhibit E/53
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. KEPENTINGAN NON-PENGENDALI 29. NON-CONTROLLING INTERESTS
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Saldo awal 113.407.545 116.248.823 Beginning balance
Bagian KNP atas: NCI portion of:
Laba (rugi) bersih tahun berjalan 5.586.044 (2.842.071) Profit (loss) for the year
Laba (rugi) komprehensif tahun berjalan 793 Comprehensive profit (loss) for the year
Saldo akhir 118.993.589 113.407.545 Ending balance
Proporsi kepemilikan saham yang dimiliki oleh kepentingan The proportion of ownership of shares held by non-
non-pengendali dengan jumlah material adalah sebagai controlling interests in the amount of material is as
berikut: follows:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
Entitas anak 2024 2023 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
atas hasil bersih Entitas Anak yang dikonsolidasi adalah of results of consolidated subsidiaries are as follows:
sebagai berikut:
31 MARET/ MARCH 2024
Pada awal Laba Pada akhir
tahun/ Komprehensif/ tahun/
At beginning of Comprehensive Pelepasan/ At ending of the
Entitas anak the year Income Divestasi year Subsidiary
PT MVP Bangun Sarana 2.492.830 (21.378) - 2.471.452 PT MVP Bangun Sarana
PT Multi Intermedia 42.646.753 ( 3.003.770 ) - 39.642.983 PT Multi Intermedia
PT Multi Kreasi Media 48.499.593 ( 3.411.264 ) - 45.088.329 PT Multi Kreasi Media
PT Platinum Sinema 19.376.111 9.660.978 - 29.037.089 PT Platinum Sinema
PT Starville MVP Sentul ( 1.324.920) 251.555 - ( 1.073.365 ) PT Starville MVP Sentul
PT Multi Platinum Screen 1.717.178 2.109.922 - 3.827.100 PT Multi Platinum Screen
Jumlah 113.407.545 5.586.044 - 118.993.589 Total
31 DESEMBER/ DECEMBER 2023
Pada awal Laba Pada akhir
tahun/ Komprehensif/ tahun/
At beginning of Comprehensive Pelepasan/ At ending of the
Entitas anak the year income Divestasi year Subsidiary
PT MVP Bangun Sarana 2.457.758 35.072 - 2.492.830 PT MVP Bangun Sarana
PT Multi Intermedia 44.210.359 (1.563.606) - 42.646.753 PT Multi Intermedia
PT Multi Kreasi Media 50.236.777 (1.737.184) - 48.499.593 PT Multi Kreasi Media
PT Platinum Sinema 19.185.469 190.642 - 19.376.111 PT Platinum Sinema
PT Starville MVP Sentul 158.460 (1.483.380) - (1.324.920) PT Starville MVP Sentul
PT Multi Platinum Screen - ( 1.717.178 - 1.717.178 PT Multi Platinum Screen
Jumlah 116.248.823 2.841.278 - 113.407.545 Total
Page 65
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/54 Exhibit E/54
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
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 45.
pada Catatan 45.
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Sinetron 4.411.764.706 - Sinetron
Film 31.082.359.860 11.128.786.072 Film
Ticket 10.805.863.636 5.736.292.593 -Ticket
Pay TV 4.961.011.585 3.347.371.062 Pay TV
OTT & Internet 9.844.192.383 9.055.857.983 OTT & Internet
Makanan dan minuman 2.983.266.364 2.134.468.176 Food and beverages
Jumlah 64.088.458.534 31.402.775.888 Total
Pelanggan dengan nilai penjualan yang diatas 10% dari Customers with sales exceeding 10% of sales are as follows:
penjualan adalah sebagai berikut:
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
PT Vidio Dot Com - 8.560.000.000 PT Vidio Dot Com
PT Nusantara Sejahtera Raya Tbk 13.708.252.318 5.952.136.454 PT Nusantara Sejahtera Raya Tbk
31. BEBAN POKOK PENJUALAN 31. COST OF GOODS SOLD
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Sinetron 3.013.939.692 3.013.939.692 Sinetron
Film 14.780.996.843 7.302.385.561 Film
Tiket 5.294.701.070 2.880.227.662 Ticket
Pay TV 964.888.754 810.851.763 Pay TV
Penyusutan aset tetap 2.116.872.702 1.815.785.423 Depreciation fixed asset
OTT & INTERNET 7.258.204.297 7.236.104.000 OTT & Internet
Makanan dan minuman 656.318.600 499.312.660 Food and beverages
Total 34.085.921.968 23.558.606.762 Total
32. BEBAN UMUM DAN ADMINISTRASI 32. GENERAL AND ADMINISTRATIVE EXPENSE
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Gaji dan tunjangan lainnya 14.482.693.087 8.853.761.027 Salary and other allowance
Jasa layanan dan pemeliharaan 2.229.928.863 2.009.048.843 Service charge and maintenance
Penyusutan & Amortization 1.514.433.605 1.325.533.895 Depreciation & Amortization
Telepon, listrik dan air 1.549.867.072 1.343.745.879 Telephone, electricity and water
Jasa Profesional 806.939.212 1.085.999.697 Proffesional fee
Tranportasi dan perjalanan dinas 784.274.573 469.087.990 Transportation and business travel
Sewa 669.605.131 771.586.065 Rent
Biaya kantor 256.525.368 484.264.290 Office expenses
Asuransi 244.583.440 169.078.476 Insurance
Imbalan kerja 483.851.507 309.309.162 Employee benefit
Biaya pengiriman 169.719.937 113.743.666 Shipping expenses
Stationery 26.024.325 69.542.759 Stationey
Lainnya (di bawah Rp100.000.000) 932.412.394 1.052.199.535 Others (below Rp100,000,000)
Jumlah 24.150.858.513 18.056.901.284 Total
Page 66
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/55 Exhibit E/55
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PENGHASILAN KEUANGAN 33. FINANCIAL INCOME
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Pendapatan bunga 325.215.081 18.309.410 Interest income
34. BIAYA KEUANGAN 34. FINANCIAL EXPENSES
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Biaya bunga 2.102.826.599 3.115.972.074 Interest expenses
Administrasi bank 702.613.662 139.435.893 Bank Administration
Jumlah 2.805.440.261 3.255.407.967 Total
35. PENDAPATAN (BEBAN) LAINNYA 35. OTHER INCOME (EXPENSES)
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Pendapatan sewa (Catatan 11) 187.500.000 187.500.000 Rent income (Note 11)
Pendapatan lain 1.987.595.161 189.152.429 Other Income
Laba (rugi) selisih kurs 2.050.395.221 ( 904.756.852) Forex gain (loss)
Rugi atas investasi pada entitas asosiasi ( 1.551.316.711) - Loss on investments in associates
Jumlah 2.674.173.671 ( 528.104.423) 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:
31 MARET/ 31 MARET/
MARCH MARCH
2024 2023
Laba (rugi) neto yang
diatribusikan kepada Net income (loss)
pemilik entitas induk 4.795.369.688 (10.827.285.456) attributable to owners of the parent entity
Jumlah rata-rata Weighted average number of shares
tertimbang saham 6.194.200.000 5.265.000.000 Outstanding
Jumlah 0.77 (2.06) Total
Page 67
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/56 Exhibit E/56
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Piutang usaha Trade receivables
PT Parkit Film 10.406.250.000 11.238.750.000 PT Parkit Film
M.V.P.C Entertainment Ltd 1.924.474.935 1.297.950.120 M.V.P.C Entertainment Ltd
Total 12.330.724.935 12.536.700.120 Total
Persentase dari total aset 0,84% 0,88% Percentage to total asset
Piutang non usaha Non trade receivables
PT Parkit Film 18.703.284.696 14.628.284.696 PT Parkit Film
Major Platinum Cineplex (Lao) Major Platinum Cineplex (Lao)
Co. Ltd 1.418.986.800 1.727.990.000 Co. Ltd
Total 20.122.271.496 16.356.274.696 Total
Persentase dari total aset 1,37% 1.14% Percentage to total asset
Utang kepada pihak berelasi Due from related parties
PT Kreatif Berkah Abadi 970.000.000 970.000.000 PT Kreatif Berkah Abadi
Total 970.000.000 970.000.000 Total
Persentase dari total liabilitas 0,40% 0,48% 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:
31 MARET/ 31 DESEMBER/
MARCH DECEMBER
2024 2023
Gaji, bonus dan tunjangan 4.481.700.250 15.139.313.347 Salaries, bonuses and allowances
Page 68
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/57 Exhibit E/57
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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
MVPC Entertainment Ltd Entitas sepengendali/Under Common Piutang usaha/Trade receivable
Control
PT Kreatif Berkah Abadi Asosiasi/ Associated Piutang non-usaha/ Non-trade receivable
PT Parkit Film Entitas sepengendali/Under Common Utang usaha/Trade payable, Utang kepada pihak
Control berelasi/Due to related parties
Soundspace Internasional Ltd Entitas sepengendali/Under Common Utang usaha/Trade payable, Utang kepada pihak
Control berelasi/Due to related parties
Major Platinum Cineplex (Lao) Co. Asosiasi/ Associated Piutang kepada pihak berelasi/Due from related
Ltd parties
PT Tripar Multi Image Asosiasi/ Associated Utang kepada pihak berelasi/Due to related
parties
PT Webstream Indonesia Entitas sepengendali/Under Common Utang kepada pihak berelasi/Due to related
Control parties
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 31 Maret 2024 dan 31 Desember 2023 dan denominated in foreign currencies as of 31 March 2024
nilai setara dalam Rupiah yang dijabarkan dengan and 31 December 2023 and their Rupiah equivalents
menggunakan rata-rata kurs jual dan beli yang diterbitkan converted using the middle exchange rates that were
oleh Bank Indonesia sebagai berikut: published by Bank Indonesia as follows:
31 Maret / March 2024
Nilai setara Rupiah
Mata uang asing/ Foreign currency / Rupiah equivalent
Aset Moneter Monetary assets
Kas dan setara kas USD 781.382 12.387.248.100 Cash and cash equivalents
Piutang usaha USD 3.383.906 53.645.064.315 Trade receivables
Sub – total 66.032.312.415 Sub – total
Liabilitas Moneter Monetary liabilities
Utang usaha USD 13.279 210.519.000 Trade payables
Sub – total 210.519.000 Sub – total
Aset Neto 65.821.793.415 Net Assets
31 Desember/ December 2023
Nilai setara Rupiah
Mata uang asing/ Foreign currency / Rupiah equivalent
Aset Moneter Monetary assets
Kas dan setara kas USD 569.691 8.782.360.618 Cash and cash equivalents
Piutang usaha USD 3.527.199 54.375.301.788 Trade receivables
Sub – total 63.157.662.406 Sub – total
Liabilitas Moneter Monetary liabilities
Utang usaha USD 23.601 363.832.399 Trade payables
Sub – total 363.832.399 Sub – total
Aset Neto 62.793.830.007 Net Assets
Page 69
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/58 Exhibit E/58
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
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 31 Maret 2024 dan 31 Subsidiaries’ financial assets and liabilities as of
Desember 2023: 31 March 2024 and 31 December 2023:
31 Maret/ March 2024
Nilai tercatat/ Nilai wajar/ Fair
Carrying value value
Aset keuangan Financial assets
Aset lancar Current assets
Kas dan setara kas 143.971.655.506 143.971.655.506 Cash and cash equivalents
Piutang usaha – neto 362.179.360.797 362.179.360.797 Trade receivables – net
Piutang non-usaha 20.530.202.273 20.530.202.273 Non-trade receivables
Aset tidak lancar Non-current assets
Investasi pada entitas asosiasi 206.339.763.511 206.339.763.511 Investment in associate entity
Jumlah Aset Keuangan 733.020.982.087 733.020.982.087 Total Financial Asset
Liabilitas keuangan Financial liabilities
Liabilitas lancar Current liabilities
Utang usaha 28.098.842.487 28.098.842.487 Trade payables
Utang lainnya 4.562.407.493 4.562.407.493 Other payabke
Beban masih harus dibayar 1.438.577.942 1.438.577.942 Accrued expenses
Utang bank 120.647.042.220 120.647.042.220 Bank loan
Utang sewa pembiayaan 452.424.000 452.424.000 Consumer financing liabilities
Liabilitas sewa 2.277.510.216 2.277.510.216 Lease liabilities
Liabilitas jangka panjang Non-current liabilities
Utang bank 48.466.183.896 48.466.183.896 Bank loan
Utang sewa pembiayaan 515.772.000 517.772.000 Consumer financing liabilities
Liabilitas sewa 13.255.691.894 13.255.691.894 Lease liabilities
Jumlah Liabilitas Keuangan 219.714.452.148 219.714.452.148 Total Financial Liabilities
31 Desember/ December 2023
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset keuangan Financial assets
Aset lancar Current assets
Kas dan setara kas 114.411.330.909 114.411.330.909 Cash and cash equivalents
Piutang usaha – neto 376.182.215.905 375.180.068.057 Trade receivables – net
Piutang non-usaha 16.541.891.443 16.541.891.443 Non-trade receivables
Aset tidak lancar Non-current assets
Investasi jangka Panjang 207.891.080.222 207.891.080.222 Long term-investment
Jumlah Aset Keuangan 715.026.518.479 714.024.370.631 Total Financial Asset
Liabilitas keuangan Financial liabilities
Liabilitas lancar Current liabilities
Utang usaha 25.586.959.945 25.586.959.945 Trade payables
Utang lainnya 7.014.885.215 7.014.885.215 Other payable
Beban masih harus dibayar 1.437.364.284 1.437.364.284 Accrued expenses
Utang bank 104.910.061.762 104.910.061.762 Bank loan
Utang sewa pembiayaan 607.728.000 607.728.000 Consumer financing liabilities
Liabilitas sewa 976.778.977 976.778.977 Lease liabilities
Liabilitas jangka panjang Non-current liabilities
Utang bank 4.020.032.943 4.020.032.943 Bank loan
Utang sewa pembiayaan 604.254.000 604.254.000 Consumer financing liabilities
Liabilitas sewa 14.807.815.711 14.807.815.711 Lease liabilities
Jumlah Liabilitas Keuangan 159.965.880.837 159.965.880.837 Total Financial Liabilities
Page 70
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/59 Exhibit E/59
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN (Lanjutan) 39. FINANCIAL INSTRUMENT(Continued)
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 value of cash and cash equivalents. trade
asset lancar lainnya, utang bank jangka pendek, utang receivables, non-trade receivables, other current
usaha, beban akrual, liabilitas lancar lainnya dan assets, trade payables, non-trade payables, accrued
liabilitas imbalan kerja jangka pendek mendekati nilai expenses and other current liabilities approximate
tercatatnya karena bersifat jangka pendek. Jumlah their carrying values due to their short-term nature.
tercatat dari investasi jangka Panjang, liabilitas sewa, The carrying values of long-term investments and
utang bank jangka Panjang, liabilitas derivative, surat other non-current assets approximate their fair value
utang jangka menengah dan obligasi dengan suku bunga as effect of discounting is considered immaterial.
mengambang mendekati nilai wajarnya karena selalu
dinilai ulang secara berkala.
• 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.
31 Maret/ March 2024
Tingkat / Level 1 Tingkat/ Level 2 Tingkat / Level 3
Aset Keuangan Financial assets
Aset tidak lancar Non-Current assets
Investasi jangka Panjang - - 206.339.763.511 Long term investment
31 Desember/ December 2023
Tingkat / Level 1 Tingkat/ Level 2 Tingkat / Level 3
Aset Keuangan Financial assets
Aset tidak lancar Non-Current assets
Investasi jangka Panjang - - 207.891.080.222 Long term investment
Page 71
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/60 Exhibit E/60
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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.
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 31 Maret 2024 dan 31 Desember 2023: financial position as of 31 March 2024 and 31 December
2023:
Page 72
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/61 Exhibit E/61
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
31 Maret/ 31 Desember/
March2024 December 2023
Kas dan setara kas 143.971.655.506 114.411.330.909 Cash and cash equivalents
Piutang usaha 362.179.360.797 376.182.215.905 Trade receivables
Piutang non usaha 20.530.202.273 16.541.891.443 Non-trade receivables
Investasi entitas asosiasi 206.339.763.511 207.891.080.222 Investment in associate entity
Deposit 410.316.625 405.201.625 Deposit
Jumlah 733.431.298.712 715.431.720.104 Total
Pada 31 Maret 2024 dan 31 Desember 2023 piutang usaha As of 31 March 2024, and 31 December 2023 trade
sebesar Rp16.852.373.155 dan Rp119.756.607.062 belum receivables of Rp16,852,373,155 and Rp119,756,607,062
jatuh tempo dan tidak mengalami penurunan nilai. Piutang were not yet past due not impaired. Those receivables will
tersebut akan jatuh tempo dalam 30 hari ke depan. be due within 30 days.
Pada 31 Maret 2024 dan 31 Desember 2023 piutang usaha As of 31 March 2024, and 31 December 2023 trade
sebesar Rp101.956.679.846 dan Rp43.513.601.304 telah receivables of Rp101,956,679,846 and Rp43,513,601,304
lewat jatuh tempo lebih dari 90 hari dan tidak lebih dari 180 were past due over 90 days and not more than 180 days but
hari namun tidak mengalami penurunan nilai. not impaired.
Pada 31 Maret 2024 dan 31 Desember 2023 piutang usaha As of 31 March 2024, and 31 December 2023 trade
sebesar Rp244.966.345.367 dan Rp204.957.739.109 telah receivables of Rp244,966,345,367 and Rp204,957,739,109
lewat jatuh tempo lebih dari 180 hari dan mengalami were past due over 180 days and impaired amounted to
penurunan nilai sebesar Rp9.648.030.403. Rp9,648,030,403.
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.
Berikut kualitas kredit aset keuangan Perusahaan dan The following is the credit quality of the Company and its
Entitas Anak: Subsidiaries’ financial assets:
31 Maret/ March 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 143.971.655.506 - - 143.971.655.506 Cash and cash equivalents
Investment in associate
Investasi entitas asosiasi 206.339.763.511 - - 206.339.763.511 Entity
Piutang usaha - - 362.179.360.797 362.179.360.797 Trade receivables
Piutang non usaha - 20.530.202.273 - 20.530.202.273 Non-trade receivables
Jumlah 350.311.419.017 20.530.202.273 362.179.360.797 733.020.982.087 Total
Page 73
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/62 Exhibit E/62
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
31 Desember/December 2023
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 114.411.330.909 - - 114.411.330.909 Cash and cash equivalents
Investment in associate
Investasi entitas asosiasi 207.891.080.222 - - 207.891.080.222 Entity
Piutang usaha - - 376.182.215.905 376.182.215.905 Trade receivables
Piutang non usaha - 16.541.891.443 - 16.541.891.443 Non-trade receivables
Jumlah 322.302.411.131 16.541.891.443 376.182.215.905 715.026.518.479 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.
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:
Page 74
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/63 Exhibit E/63
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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
31 Maret/March 2024
Jumlah/ Dalam waktu 1 Tahun/ Lebih dari 1 Tahun
Total Within 1 Year / More than 1 Year
Utang usaha 28.098.842.487 28.098.842.487 - Trade payables
Utang bank 169.113.226.116 120.647.042.220 48.466.183.896 Bank loan
Beban masih harus dibayar 1.438.577.942 1.438.577.942 - Accrued expenses
Utang pembiayaan konsumen 968.196.000 452.424.000 515.772.000 Consumer financing liabilities
Non-Trade Payable 4.562.407.493 4.562.407.493 Non- Trade Payable
Liabilitas sewa 15.533.202.110 2.277.510.216 13.255.691.894 Lease liabilities
NJumlah 219.714.452.148 157.476.804.358 62.237.647.790 Total
31 Desember/December 2023
Jumlah/ Dalam waktu 1 Tahun/ Lebih dari 1 Tahun
Total Within 1 Year / More than 1 Year
Utang usaha 25.586.959.945 25.586.959.945 - Trade payables
Utang bank 108.930.094.705 104.910.061.762 4.020.032.943 Bank loan
Beban masih harus dibayar 1.437.364.284 1.437.364.284 - Accrued expenses
Utang pembiayaan konsumen 1.211.982.000 607.728.000 604.254.000 Consumer financing liabilities
Liabilitas sewa 15.784.594.688 976.778.977 14.807.815.711 Lease liabilities
Jumlah 152.950.995.622 133.518.892.968 19.432.102.654 Total
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 31 Maret 2024 dan 31 Desember 2023 jika As of 31 March 2024 and 31 December 2023 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 31 Maret 2024 dan 31 payables for the periods and years ended 31 March 2024 and
Desember 2023 akan menjadi lebih tinggi/rendah. terutama 31 December 2023 would have been higher/lower. mainly
sebagai akibat dari keuntungan/ kerugian selisih kurs atas as a result of foreign exchange gains/ losses on the
penjabaran aset dan kewajiban moneter bersih dalam mata translation of the net monetary assets and liabilities
uang asing dengan rincian sebagai berikut: denominated in foreign currencies with the details are as
follows:
Page 75
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/64 Exhibit E/64
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(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)
31 Maret/ March 2024
Saldo dalam/ Setara dalam Rp/ Melemah 1%/ Menguat 1%/
Amount in USD IDR Equivalent Weakened 1% Strengthened 1%
Kas dan setara kas 781.382 12.387.248.100 12.511.120.581 12.263.375.619 Cash and cash equivalents
Hutang Dagang 13.279 210.519.000 212.624.190 208.413.810 Trade Payables
Piutang usaha 3.383.906 53.645.064.315 54.181.514.958 53.108.613.672 Trade receivables
Jumlah 4.178.568 66.242.831.415 66.905.259.729 65.580.403.100 Total
31 Desember/ December 2023
Saldo dalam/ Setara dalam Rp/ Melemah 1%/ Menguat 1%/
Amount in USD IDR Equivalent Weakened 1% Strengthened 1%
Kas dan setara kas 569.691 8.782.360.618 8.870.184.224 8.694.537.012 Cash and cash equivalents
Piutang usaha 3.508.537 54.375.301.778 54.919.054.806 53.831.548.770 Trade receivables
Jumlah 4.078.228 63.157.662.406 63.789.239.030 62.526.085.782 Total
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.
31 Maret/ 31 Desember/
March 2024 December 2023
Utang dan pinjaman 242.865.550.688 202.245.024.967 Payables and loan
Dikurangi: kas dan setara kas 143.971.655.506 114.411.330.909 Less: cash and cash equivalents
Utang neto 98.893.895.182 87.833.694.058 Net debt
Jumlah ekuitas 1.231.191.730.064 1.226.390.774.332 Total equity
Rasio utang terhadap permodalan (%) 8% 7% 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:
Page 76
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/65 Exhibit E/65
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. SEGMEN OPERASI (Lanjutan) 42. OPERATING SEGMENT (Continued)
31 MARET/ MARCH 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 31.313.148.494 4.411.764.706 9.844.192.383 4.961.011.585 10.805.863.636 2.983.266.364 230.788.634 64.088.458.534 Sales
Beban pokok
penjualan 14.780.996.843 3.013.939.692 7.258.204.297 964.888.754 7.642.362.416 656.318.600 230.788.634 34.085.921.968 Cost of sales
Laba segmen 16.532.151.651 1.397.825.014 2.585.988.086 3.996.122.831 3.163.501.220 2.326.947.764 - 30.002.536.566 Segment profit
31 MARET/ MARCH 2023
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 11.274.782.584 - 9.055.857.983 3.347.371.063 5.736.292.592 2.134.468.176 145.996.510 31.402.775.888 Sales
Beban pokok
penjualan 7.302.385.561 3.013.939.692 7.236.104.000 810.851.763 4.842.009.596 499.312.660 145.996.510 23.558.606.762 Cost of sales
Laba segmen 3.972.397.023 (3.013.939.692) 1.819.753.983 2.536.519.300 894.282.996 1.635.155.516 - 7.844.169.126 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 31 Maret / March
December 2023 Arus kas/ Cash flow loan adjustmend 2024
Utang pembiayaan
konsumen/ Consumer
financing payables 1.211.982.000 ( 243.786.000) - - 968.196.000
Perubahan Non-Kas/ Non Cash
Changes
Penambahan Penyesuain
31 Desember/ utang/ Addition bunga/ Interest 31 Desember/
December 2022 Arus kas/ Cash flow loan adjustmend December 2023
Utang pembiayaan
konsumen/ Consumer
financing payables 1.400.269.500 ( 1.418.759.300) 1.153.504.932 76.966.868 1.211.982.000
Page 77
These Consolidated Financial Statements are Originally Issued
In Indonesian Language
Ekshibit E/66 Exhibit E/66
PT TRIPAR MULTIVISION PLUS Tbk PT TRIPAR MULTIVISION PLUS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE YANG BERAKHIR FOR THE PERIOD ENDED
31 MARET 2024 31 MARCH 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
44. TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN 47. 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 29 April 2024. issue on the date 29 April 2024.
Names mentioned 152 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Yulizar
p.12
unresolved
person
Adlan Yulizar
p.12
unresolved
org
Menteri Kehakiman
p.12
unresolved
org
Minister of Law
p.12 ×2
unresolved
person
Dr. Sugih Haryati
p.12 ×3
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.12
unresolved
person
Ira Dewi Indriasari
p.13 ×2
unresolved
person
Amrit Ram Pujabi
· Direktur
p.13
unresolved
person
Arya Eddy Kartocahyono
· Anggota
p.13
unresolved
org
PT Multi Inter Media
p.14
unresolved
org
PT Multi Kreasi Media
p.14 ×7
unresolved
org
PT MVP Bangun Sarana
p.14 ×7
unresolved
org
Cinema Co. Ltd
p.14
unresolved
org
PT Montir Indonesia Jaya
p.14 ×3
unresolved
org
PT Kreatif Berkah Abadi
p.14 ×8
unresolved
org
PT Multi Platinum Screen
p.14 ×8
unresolved
org
PT Starville MVP Sentul
p.14 ×6
unresolved
org
PT Ciputra Multivision
p.14 ×2
unresolved
org
Financial Services Authority
p.14
unresolved
org
Bank Indonesia
p.20 ×4
unresolved
org
Direktorat Jenderal Pajak
p.34
unresolved
org
Directorate General of Tax
p.34
unresolved
org
Bank MNC International Tbk
p.35 ×4
unresolved
org
PT Bank JTN
p.35 ×2
unresolved
org
PT Bank SBI Indonesia
p.35 ×4
unresolved
org
Bank J Trust Indonesia Tbk
p.35 ×8
unresolved
org
PT Digi Bintang Sinergi
p.36 ×2
unresolved
org
PT Bersatu Universe Digital Indonesia
p.36 ×2
unresolved
org
PT Cakrawala Andalas Televisi
p.36 ×3
unresolved
org
PT Cakrawala Andalas Televisi Suraya Filem Production
p.36
unresolved
org
PT Digdaya Media Nusantara
p.36
unresolved
org
PT Digdaya Media Nusantara Warner Bros Entertainment Inc
p.36
unresolved
org
Warner Bros Entertainment Inc Netflix Global INC
p.36
unresolved
org
Netflix Global INC Soundspace International Ltd
p.36
unresolved
org
Soundspace International Ltd
p.36
unresolved
org
PT Mnc Ott Network
p.36
unresolved
org
Pt. Mnc Ott Network Nusantara Seni Karya Sdn Bhd
p.36
unresolved
org
Nusantara Seni Karya Sdn Bhd
p.36
unresolved
org
PT Vuclip Digital Indonesia
p.36 ×4
unresolved
org
PT Multimedia Nusantara
p.36 ×2
unresolved
org
PT Duta Visual Nusantara Tivi Tujuh
p.36 ×2
unresolved
org
Cinemaxx Global Pasifik Tbk
p.36 ×4
unresolved
org
PT MVP Vault Investments
p.36
unresolved
org
PT MVP Vault Investments Vie Vision Pictues Co.
p.36
unresolved
org
Vie Vision Pictures Co.Ltd
p.36
unresolved
org
PT Innovate Mas Indonesia
p.36
unresolved
org
PT Innovate Mas Indonesia Viacom
p.36
unresolved
org
Media Pvt Ltd
p.36
unresolved
org
Media Pvt Ltd Vesta LLC
p.36
unresolved
org
Vesta LLC
p.36
unresolved
org
PT Indonusa Telemedia
p.36
unresolved
org
PT Indonusa Telemedia Lain
p.36
unresolved
org
PT. Parkit Films
p.36
unresolved
org
PT. Parkit Films M.V.P.
p.36
unresolved
org
C Entertainment Ltd
p.36 ×4
unresolved
org
PT Parkit Film
p.37 ×4
unresolved
org
PT Parkit Film Major Platinum Cineplex
p.37 ×2
unresolved
org
Co. Ltd
p.37 ×6
unresolved
org
PT Asuransi FPG Indonesia
p.40
unresolved
org
Zurich Asuransi Indonesia Tbk
p.40 ×2
unresolved
org
PT KSK Insurance Indonesia
p.40 ×4
unresolved
org
PT Asuransi Candi Utama
p.40 ×2
unresolved
org
Indonesia (Persero) Tbk
p.42
unresolved
org
KJPP Latief
p.42
unresolved
org
KJPP Latief Hanif
p.42
unresolved
org
Hanif dan Rekan
p.42
unresolved
person
Al Hanif Daru Pusaka
p.42
unresolved
person
MAPPI Pusaka
p.42
unresolved
org
PT Ciputra Multivision Nusantara
p.43
unresolved
org
PT Kreatif Berkah Abadi Major Platinum Cineplex
p.43
unresolved
org
PT Tripar Multivision Plus. Hak
p.44
unresolved
org
PT Tripar
p.44 ×2
unresolved
org
PT Platinum
p.45
unresolved
org
PT Kalingga Murda
p.45 ×2
unresolved
org
PT Citi Era Abadi
p.45 ×2
unresolved
org
PT Mekar Armada Jaya
p.45
unresolved
org
PT Mekar Armada Jaya Mall Pakuwon Solo
p.45
unresolved
org
PT Modern Multi Guna
p.45 ×2
unresolved
org
PT Pakuwon Permai
p.46 ×2
unresolved
org
PT Ferco Seating System Indonesia
p.46 ×2
unresolved
org
PT Indraco
p.46 ×2
unresolved
org
PT Dapur Film Production
p.46
unresolved
org
PT Dapurfilm Production
p.46
unresolved
org
PT Akal Andal Askara. Dist.
p.46
unresolved
org
PT Akal Andal Askara.
p.46
unresolved
org
PT Artjuna Jordan Kreasi
p.46
unresolved
org
PT Artjuna Jardan Kreasi
p.46
unresolved
org
PT Visinema Pictures
p.46 ×2
unresolved
org
PT Dee Sukses Indonesia
p.46 ×2
unresolved
org
PT Athali Sukses Makmur
p.46 ×2
unresolved
org
India Tbk
p.47 ×12
unresolved
org
PT Tripar Multivison Plus.
p.48 ×4
unresolved
org
PT Tripar Multivision Plus. Perusahaan
p.48
unresolved
org
Permata Tbk.
p.52 ×4
unresolved
org
PT Tripar Multivision Plus Pusat. Provisi DKI
p.52 ×3
unresolved
org
PT Tripar Multivision Plus Provisi DKI
p.52 ×4
unresolved
org
PT Tripar Multivision Plus Provisi DKI Jakarta Selama
p.52
unresolved
org
PT LVP Global Investama
p.56 ×3
unresolved
org
PT LVP Global Investama Goldenduck Asia Pte Ltd
p.56
unresolved
org
Goldenduck Asia Pte Ltd
p.56
unresolved
org
PT Mitra Benoa Prima
p.56 ×2
unresolved
org
PT Laksana Baru
p.56
unresolved
org
PT Laksana Baru Ebacon System. CV
p.56
unresolved
org
PT Classic Prima Carpet
p.56 ×2
unresolved
org
PT Dunia Tata Suara Cek
p.56
unresolved
org
PT Maybank Finance Toyota Financial Services
p.57
unresolved
org
PT Toyota Astra Financial Services
p.57
unresolved
org
PT Toyota Astra Financial Services Perjanjian
p.57
unresolved
org
KKA I Gde Eka Sarmaja. FSAI dan Rekan
p.58
unresolved
person
Ram Jethmal Mr. Ram Jethmal Punjabi
· Komisaris Utama
p.61 ×14
unresolved
org
PT Tripar Multi Image Masyarakat
p.61 ×2
unresolved
org
PT Multi Intermedia
p.64 ×6
unresolved
org
PT Starville MVP Sentul Rincian
p.64
unresolved
org
PT Vidio Dot Com
p.65 ×2
unresolved
org
Bank Administration
p.66
unresolved
org
PT Parkit Film M.V.P.
p.67
unresolved
org
PT Kreatif Berkah Abadi Total
p.67
unresolved
org
Transaction MVPC Entertainment Ltd
p.68
unresolved
org
Soundspace Internasional Ltd
p.68
unresolved
org
PT Webstream Indonesia
p.68
Extraction attempts how the parser did, and what it refused
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