Pembangunan Jaya Ancol GA 31 Des 2020

PT PEMBANGUNAN JAYA ANCOL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir Pada Tanggal
31 Desember 2020 dan 2019
(Dalam Rupiah Penuh, Kecuali Dinyatakan Lain)
1.e. Penawaran Umum Obligasi Perusahaan
Perusahaan juga telah menerbitkan obligasi
dengan jumlah nilai seluruhnya sebesar
Rp269.000.000.000 pada tahun 2019 serta
Rp1.000.000.000.000 pada tahun 2018 dan
2016 yang dibagi atas 4 (empat) seri obligasi,
dengan rincian sebagai berikut:
PT PEMBANGUNAN JAYA ANCOL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
For the Years Ended
December 31, 2020 and 2019
(In Full of Rupiah, Unless Otherwise Stated)
1.e. The Company's Bonds Public Offering
The Company also had issued bonds totaling
to Rp269,000,000,000 in 2019 and
Rp1,000,000,000,000 which were issued in
2018 and 2016 divided into 4 (four) series of
bonds, with detail as follows:
Jumlah/ Tingkat Tenor/ Tanggal Tanggal
Amount Bunga/ Pemeringkat/ Tenor Penerbitan/ Jatuh
Obligasi/ (Rp Juta/ Interest Rating Peringkat/ (Tahun/ Issued Tempo/ Status/
No. Bonds Million ) Rate Agency Rating Years ) Date Due Date Status
1 Obligasi Berkelanjutan I Jaya
Ancol Tahap I Tahun 2016/
Sustainable Bond I Jaya
Ancol Phase I Year 2016
Seri/ Serie A 250,000 8.10% PEFINDO id AA- 3 20 September 2016/ 29 September 2019/ Lunas/
September 20, 2016 September 29, 2019 Paid
Seri/ Serie B 50,000 8.20% PEFINDO id AA- 5 20 September 2016/ 29 September 2021/ Belum Lunas/
September 20, 2016 September 29, 2021 Outstanding
2 Obligasi Berkelanjutan I Jaya
Ancol Tahap II Tahun 2018/
Sustainable Bond I Jaya
Ancol Phase II Year 2018
Seri/ Serie A 350,000 6.30% PEFINDO id AA- 1 18 Mei 2018/ 23 Mei 2019/ Lunas/
May 18, 2018 May 23, 2019 Paid
Seri/ Serie B 350,000 7.60% PEFINDO id AA- 3 18 Mei 2018/ 18 Mei 2021/ Belum Lunas/
May 18, 2018 May 18, 2021 Outstanding
3 Obligasi Berkelanjutan II Jaya
Ancol Tahap I Tahun 2019/
Sustainable Bond II Jaya 269,000 7.85% PEFINDO id A+ 1 2 Juli 2019/ 12 Juli 2020/ Lunas/
Ancol Phase I Year 2019 July 2, 2019 July 12, 2020 Paid
2. Kebijakan Akuntansi Signifikan 2. Significant Accounting Policies
2.a.Kepatuhan Terhadap Standar Akuntansi
Keuangan (SAK)
Laporan keuangan konsolidasian Grup
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia yang
meliputi Pernyataan Standar Akuntansi
Keuangan (PSAK) dan Interpretasi Standar
Akuntansi Keuangan (ISAK) yang diterbitkan
oleh Dewan Standar Akuntansi Keuangan -
Ikatan Akuntan Indonesia (DSAK – IAI), serta
peraturan Pasar Modal yang berlaku antara
lain Peraturan Otoritas Jasa Keuangan/Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (OJK/Bapepam-LK) No.VIII.G.7
tentang pedoman penyajian laporan
keuangan, keputusan Ketua Bapepam-LK
No.Kep-347/BL/2012 tentang penyajian dan
pengungkapan laporan keuangan emiten atau
perusahaan publik.
2.b. Dasar Pengukuran dan Penyajian Laporan
Keuangan Konsolidasian
Laporan keuangan konsolidasian disusun dan
disajikan berdasarkan asumsi kelangsungan
usaha serta atas dasar akrual, kecuali laporan
arus kas konsolidasian. Dasar pengukuran
dalam penyusunan laporan keuangan
2.a. Compliance with Financial Accounting
Standards (SAK)
The Group's consolidated financial statements
were prepared and presented in accordance
with Indonesian Financial Accounting Standards
which include the Statement of Financial
Accounting Standards (PSAK) and Interpretation
of Financial Accounting Standards (ISAK) which
issued by the Financial Accounting Standard
Board – Indonesian Institute of Accountant
(DSAK – IAI), and regulations in the Capital
Market include Regulations of Financial Sevices
Authority/Capital Market and Supervisory Board
and Financial Institution (OJK/Bapepam-LK)
No.VIII.G.7 regarding guidelines for the
presentation of financial statements, decree of
Chairman of Bapepam-LK No.KEP-347/BL/2012
regarding presentation and disclosure of
financial statements of the issuer or public
company.
2.b. Basis of Measurement and Preparation of
Consolidated Financial Statements
The consolidated financial statements have
been prepared and presented based on going
concern assumption and accrual basis of
accounting, except for the consolidated
statements of cash flows. Basis of
Draft
SiMay 31, 2021 12 Paraf/ Sign: