Professional Documents
Culture Documents
YPAS - LK Audit 2012 PDF
YPAS - LK Audit 2012 PDF
Laporan Keuangan
Dan Laporan Auditor Independen
31 Desember 2012 Dan 2011
(Mata Uang Rupiah Indonesia)
Financial Statements
And Independent Auditors Report
December 31, 2012 Dan 2011
(Indonesian Rupiah Currency)
55
DAFTAR ISI
TABLE OF CONTENTS
Halaman/Page
Laporan Auditor Independen
Laporan Posisi Keuangan
6 - 52
***************************
56
57
March 8, 2013
NOTICE TO READERS
The accompanying financial statements are not intended to present
the statements of financial position, results of operations and cash
flows in accordance with accounting principles and practices
generally accepted in countries and jurisdictions other than
Indonesia. The standards, procedures and practices applied to
audit such financial statements are those generally accepted and
applied in Indonesia.
58
Catatan/
Notes
2012
2011
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak berelasi
Pihak ketiga - setelah dikurangi
penyisihan penurunan
nilai piutang usaha sebesar
Rp 715.755.657 pada
tahun 2012 dan 2011
Piutang lain-lain - pihak ketiga
Persediaan - setelah dikurangi
penyisihan penurunan nilai
persediaan sebesar
Rp 455.131.107 pada tahun
2012 dan Rp 365.202.418
pada tahun 2011
Pajak dibayar di muka
Biaya dibayar di muka
Uang muka pembelian
ASSETS
5.594.735.132
1.632.906.878
2c, 2d,
5, 6, 11
162.272.550
140.597.580
2c, 5, 11
72.426.694.703
54.864.644.045
163.314.336
135.477.032
81.927.457.875
5.583.530.852
202.846.252
3.782.285.032
44.979.317.855
135.452.767
2.705.775.566
Inventories - net of
allowance for declining
in value of inventories
Rp 455,131,107 in 2012
and Rp 365,202,418 in 2011
Prepaid taxes
Prepaid expenses
Advance for purchases
169.843.136.732
104.594.171.723
300.869.909
182.534.160
NON-CURRENT ASSETS
Deferred tax assets - net
2e, 7, 11
2n, 13
2f
8
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Related parties
2b, 4
2n, 13
171.945.801.051
112.512.961.530
9
2n, 13
2g, 2h, 10
3.597.983.795
3.650.451.789
100.000.000
3.679.644.076
1.960.472.507
579.629.904
179.595.106.544
118.915.242.177
JUMLAH ASET
349.438.243.276
223.509.413.900
TOTAL ASSETS
Catatan/
Notes
2012
2011
75.900.000.000
46.217.509.855
2d, 6, 12
12
2n, 13
14
15
19
6.431.756.544
20.389.295.230
346.194.780
1.928.670.888
6.796.913.980
288.749.405
2.776.278.958
12.015.260.734
1.440.722.553
1.677.069.496
3.634.854.420
454.399.225
2m, 14
1.087.466.214
1.089.500.125
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Related parties
Third parties
Taxes payable
Accrued expenses
Other payables
Advances from customers
Short-term employee benefit
liabilities
13.252.769.077
1.260.000.000
Current maturities
of long-term debts
Bank loans
126.421.816.118
70.565.595.366
5, 7, 9, 11
NON-CURRENT LIABILITIES
5, 7 9, 11
53.127.935.498
665.089.268
2m, 23
5.298.815.068
4.161.586.926
58.426.750.566
4.826.676.194
184.848.566.684
75.392.271.560
Total Liabilities
EQUITY
Capital stock - Rp 100 par
value per share
Authorized - 2,000,000,000
shares
Issued and fully paid 668,000,089 shares
Additional paid-in capital net
Retained earnings
16
66.800.008.900
66.800.008.900
2p, 17
28.054.021.637
28.054.021.637
18
11.000.000.000
9.000.000.000
58.735.646.055
44.263.111.803
Unappropriated
Jumlah Ekuitas
164.589.676.592
148.117.142.340
Total Equity
JUMLAH LIABILITAS
DAN EKUITAS
349.438.243.276
223.509.413.900
TOTAL LIABILITIES
AND EQUITY
60
Catatan/
Notes
2012
2011
PENJUALAN BERSIH
413.821.872.609
373.047.761.804
2d, 2k, 6, 20
(365.345.574.055)
(327.379.174.482)
LABA BRUTO
Beban Penjualan
Beban Umum dan administrasi
Beban keuangan
Selisih kurs - bersih
Pendapatan bunga
Lain-lain - bersih
2k, 21
2k, 21
2k, 22
2l
2k
2k
48.476.298.554
(6.360.879.279)
(12.796.658.145)
(8.533.390.428)
(2.223.913)
28.487.683
1.757.935.781
45.668.587.322
(6.714.527.543)
(11.221.048.523)
(5.983.328.115)
(157.539.915)
11.992.384
1.039.130.723
GROSS PROFIT
Selling expenses
General and administrative expenses
Financing expenses
Foreign exchange differentials - net
Interest income
Miscellaneous - net
22.569.570.253
22.643.266.333
(6.215.371.750)
118.335.749
(6.049.689.250)
27.581.605
(6.097.036.001)
(6.022.107.645)
LABA BERSIH
16.472.534.252
16.621.158.688
NET INCOME
16.472.534.252
16.621.158.688
TOTAL COMPREHENSIVE
INCOME
25
25
2n, 13
2o, 27
NET SALES
18
18
66.800.008.900
66.800.008.900
66.800.008.900
Capital Stock
Tambahan
28.054.021.637
28.054.021.637
28.054.021.637
Additional
Bersih/
Modal Disetor -
Catatan
Modal Saham/
58.735.646.055
16.472.534.252
(2.000.000.000 )
44.263.111.803
16.621.158.688
(2.000.000.000 )
29.641.953.115
Unappropriated
Penggunaannya/
Belum Ditentukan
11.000.000.000
2.000.000.000
9.000.000.000
2.000.000.000
7.000.000.000
Appropriated
Penggunaannya/
Telah Ditentukan
164.589.676.592
16.472.534.252
148.117.142.340
16.621.158.688
131.495.983.652
Total Equity
Jumlah Ekuitas/
Notes
18
18
69.735.646.055
16.472.534.252
53.263.111.803
16.621.158.688
36.641.953.115
Total
Jumlah/
General reserve
General reserve
The original financial statements included herein are in the Indonesian language.
61
62
Catatan/
Notes
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas kepada karyawan
Pembayaran beban usaha
2012
2011
396.072.497.162
(350.203.750.523)
(37.086.980.869)
(12.012.028.854)
362.536.792.521
(290.380.170.505)
(30.311.012.779)
(13.512.046.892)
(3.230.263.084)
(7.669.657.997)
28.333.562.345
(5.622.299.221)
(14.583.409.657)
28.487.683
(2.697.284.297)
(7.239.745.212)
69.384.000
11.992.384
500.323.008
Cash provided by
(used in) operations
Payments of financing charges
Payments of income tax and
value added tax
Receipts of other assets
Interest income
Others
(28.152.127.352)
16.053.217.304
11
(58.426.772.240)
(11.082.420.139)
(3.597.983.795)
(3.679.644.076)
(62.024.756.035)
(14.762.064.215)
94.138.105.451
(1.347.925.691)
94.138.105.451
(1.347.925.691)
3.961.222.064
(56.772.602)
606.190
18.018.016
1.632.906.878
1.671.661.464
5.594.735.132
1.632.906.878
UMUM
a.
b.
1.
Pendirian Perusahaan
GENERAL
a.
b.
Komisaris,
Karyawan
Direksi,
Komite
Audit
dan
c.
64
U M U M (lanjutan)
c.
Komisaris, Direksi,
Karyawan (lanjutan)
1.
Komite
Audit
Komisaris
Komisaris Utama
Komisaris
Komisaris Independen
Direksi
Direktur Utama
Direktur Operasional
Direktur Keuangan
(Direktur Tidak Terafiliasi)
dan
GENERAL (continued)
c.
:
:
:
Alexander Tanzil
Santoso Wijaya
Singgih Wihardjo
:
:
:
:
:
Ishadi
Umar Usman
:
:
Rinawati
d.
:
:
:
Singgih Wihardjo
Satriono Gunawan
Franciska Kartiko
Board of Directors
President Director
Operational Director
Finance Director
(Unaffiliated Director)
:
:
:
Chairman
Member
Member
d.
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
2.
2.
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
for
IKHTISAR
(lanjutan)
a.
b.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES(continued)
a.
b.
Piutang Usaha
c.
ACCOUNTING
Trade Receivables
Trade receivables are recorded net of allowance
for
impairment
of
trade
receivables.The
accounting policy for allowance for impairment is
described in Note 2j.
d.
Suatu
pihak
dianggap
Perusahaan jika:
berelasi
dengan
66
IKHTISAR
(lanjutan)
d.
KEBIJAKAN
Transaksi
(lanjutan)
dengan
AKUNTANSI
PENTING
Pihak-pihak
Berelasi
SUMMARY
OF
SIGNIFICANT
POLICIES(continued)
d.
b) suatu
pihak
yang
berelasi
dengan
Perusahaan;
c) suatu pihak adalah ventura bersama dimana
Perusahaan sebagai venture;
d) suatu pihak adalah anggota dari personil
manajemen kunci Perusahaan;
e) suatu pihak adalah anggota keluarga dekat
dengan individu yang diuraikan dalam butir
(a) atau (d);
f) suatu pihak adalah perusahaan yang
dikendalikan, dikendalikan bersama atau
dipengaruhi signifikan oleh atau untuk dimana
hak suara signifikan pada beberapa
perusahaan,
langsung
maupun
tidak
langsung, individu seperti diuraikan dalam
butir (d) atau (e); atau
g) suatu pihak adalah suatu program imbalan
pasca kerja untuk imbalan kerja dari
Perusahaan atau perusahaan lain yang terkait
dengan Perusahaan.
Persediaan
e.
Inventories
Inventories are stated at the lower of cost or net
realizable value. Cost is determined using the
moving average method. Allowance for decline in
the value of inventory is provided based on the
review of the inventories condition at year end to
reduce the carrying values of inventories to their
net realizable values.
f.
ACCOUNTING
Prepaid Expenses
Prepaid expenses are amortized over the periods
benefited using straight line method.
Aset Tetap
g.
IKHTISAR
(lanjutan)
g.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
20
4 - 20
4-8
4-8
4-8
Aset
dalam
penyelesaian
mencerminkan
akumulasi biaya material dan biaya-biaya lain
yang berkaitan dengan pembangunan aset. Biaya
perolehan aset dalam penyelesaian tersebut akan
dialihkan ke akun aset tetap yang bersangkutan
apabila telah selesai dan siap untuk digunakan.
10
68
IKHTISAR
(lanjutan)
g.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
h.
11
IKHTISAR
(lanjutan)
h.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
h.
i.
ACCOUNTING
Constructions in Progress
Constructions in progress (presented as part of
Property, Plant and Equipment account in the
statements of financial position) are stated at cost.
The accumulated costs will be reclassified to the
appropriate property, plant and equipment account
when the construction is completed and the asset
is ready for its intended use.
Instrumen Keuangan
j.
Financial Instruments
1.
1.
Aset Keuangan
Financial Assets
Pengakuan awal
Initial recognition
12
70
IKHTISAR
(lanjutan)
j.
KEBIJAKAN
AKUNTANSI
PENTING
2.
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Subsequent measurement
Liabilitas Keuangan
2.
Financial Liabilities
Pengakuan awal
Initial recognition
13
IKHTISAR
(lanjutan)
j.
KEBIJAKAN
AKUNTANSI
PENTING
2.
3.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
j.
Subsequent measurement
3.
ACCOUNTING
4.
14
72
IKHTISAR
(lanjutan)
j.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
i)
i)
15
IKHTISAR
(lanjutan)
j.
KEBIJAKAN
AKUNTANSI
PENTING
2.
j.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Impairment
(continued)
i)
of
Financial
Assets
16
74
IKHTISAR
(lanjutan)
j.
AKUNTANSI
PENTING
2.
k.
KEBIJAKAN
Penghentian
Pengakuan
Liabilitas Keuangan
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
j.
Aset
dan
Aset keuangan
Financial assets
Liabilitas keuangan
Financial liabilities
Liabilitas
keuangan
dihentikan
pengakuannya pada saat liabilitas tersebut
dihentikan
atau
dibatalkan
atau
kadaluwarsa.
k.
ACCOUNTING
l.
17
IKHTISAR
(lanjutan)
l.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
2012
2011
9.670,00
12.809,86
9.068,00
11.738,99
Foreign Currencies
United States Dollar (US$) 1
European Euro (EUR) 1
m. Employees Benefits
Post-employement benefits
18
76
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
m. Employees Benefits (continued)
ACCOUNTING
Pajak Penghasilan
n.
Income Tax
Pajak tangguhan
Deferred tax
19
IKHTISAR
(lanjutan)
n.
o.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
o.
20
78
IKHTISAR
(lanjutan)
o.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
o.
r.
p.
ACCOUNTING
Informasi Segmen
q.
Segment Information
Sewa
r.
Lease
Perusahaan
mengklasifikasikan
sewa
berdasarkan sejauh mana risiko dan manfaat
yang terkait dengan kepemilikan aset sewaan
berada pada lessor atau lessee, dan pada
substansi transaksi daripada bentuk kontraknya,
pada tanggal pengakuan awal.
Sewa Pembiayaan
Finance Lease
21
IKHTISAR
(lanjutan)
r.
s.
3.
KEBIJAKAN
AKUNTANSI
PENTING
2.
Sewa (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Lease (continued)
Sewa Operasi
Operating Lease
Provisi
s.
Provisions
3.
Pertimbangan
Judgments
Classification
Liabilities
22
of
Financial
Assets
and
Financial
80
3.
SOURCE
OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan (lanjutan)
Judgments (continued)
Imbalan Kerja
Employee Benefits
The costs of fixed assets are depreciated on a straightline basis over their estimated useful lives. Management
properly estimates the useful lives of these fixed assets
to be within 4 to 20 years. These are common life
expectations applied in the industries where the
Company conduct its businesses.
23
4.
3.
SOURCE
OF
(continued)
ESTIMATION
UNCERTAINTY
Pajak Penghasilan
Income tax
Instrumen Keuangan
Financial Instruments
4.
Kas
Bank
Pihak ketiga
Rupiah
PT Bank Central Asia Tbk
PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk
PT Indonesia Eximbank
PT Bank UOB Indonesia
PT Bank CIMB Niaga Tbk
PT Bank Pan Indonesia Tbk
Dolar Amerika Serikat
PT Bank Permata Tbk
(US$ 3.916 pada tahun 2012 dan
US$ 1.849 pada tahun 2011)
2011
100.907.544
117.069.118
2.175.620.895
1.158.892.187
19.235.172
14.753.440
5.573.492
4.314.402
2.525.455
109.826.512
4.227.825
114.782.294
6.022.455
37.870.234
16.767.820
24
Cash on Hand
Cash in Banks
Third parties
Rupiah
PT Bank Central Asia Tbk
PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk
PT Indonesia Eximbank
PT Bank UOB Indonesia
PT Bank CIMB Niaga Tbk
PT Bank Pan Indonesia Tbk
United States Dollar
PT Bank Permata Tbk
(US$ 3,916 in 2012 and
(US$ 1,849 in 2011)
82
4.
2012
2011
30.241.088
6.991.972
22.076.223
1.042.218.882
3.572.010.132
1.417.906.878
Setara Kas
Deposito Berjangka
Pihak ketiga
Rupiah
PT Bank Mandiri (Persero) Tbk
2.022.725.000
215.000.000
Cash Equivalents
Time Deposit
Third parties
Rupiah
PT Bank Mandiri (Persero) Tbk
5.594.735.132
1.632.906.878
5,25%
4,25%
5.
PIUTANG USAHA
5.
TRADE RECEIVABLES
The details of trade receivables:
2012
2011
157.734.150
4.538.400
140.597.580
-
162.272.550
140.597.580
72.101.357.508
51.830.114.867
Pihak Ketiga
Rupiah
Dolar Amerika Serikat
(US$ 114.727 pada tahun 2012 dan
US$ 416.623 pada tahun 2011)
Jumlah pihak ketiga
Dikurangi penyisihan penurunan
nilai piutang usaha
1.041.092.852
3.750.284.835
Third Parties
Rupiah
United States Dollar
(US$ 114,727 in 2012 and
US$ 416,623 in 2011)
73.142.450.360
55.580.399.702
(715.755.657 )
(715.755.657 )
72.426.694.703
54.864.644.045
72.588.967.253
55.005.241.625
25
5.
2012
Rupiah/
Rupiah
Jumlah (US$)/
Total (US$)
Ekuivalen
Dalam Rupiah/
Equivalent
in Rupiah
Jumlah
Dalam Rupiah/
Total
In Rupiah
50.835.300.725
47.173
456.164.167
51.291.464.892
16.044.583.231
4.142.532.493
755.250.000
485.963.609
67.554
584.928.685
16.044.583.231
4.142.532.493
755.250.000
1.070.892.294
Jumlah
72.263.630.058
114.727
1.041.092.852
73.304.722.910
2012
Not yet due
Past due:
1 - 30 days
31 - 60 days
61 - 90 days
>90 days
Total
2011
Rupiah/
Rupiah
Jumlah (US$)/
Total (US$)
Ekuivalen
Dalam Rupiah/
Equivalent
in Rupiah
Jumlah
Dalam Rupiah/
Total
In Rupiah
45.652.644.589
331.968
3.010.288.816
48.662.933.405
5.547.337.700
325.985.000
278.300.000
166.445.158
472
13.576
3.053
67.554
4.275.109
123.107.168
27.685.057
584.928.685
5.551.612.809
449.092.168
305.985.057
751.373.843
Jumlah
51.970.712.447
416.623
3.750.284.835
55.720.997.282
Total
2012
6.
2011
2011
715.755.657
715.755.657
715.755.657
715.755.657
6.
26
84
6.
Jumlah/
Amount
2012
2011
2012
2011
Piutang Usaha
PT Berkah Sarana Irjatama
PT Forindoprima Perkasa
157.734.150
4.538.400
140.597.580
-
0,05
0,01
0,06
-
Trade Receivables
PT Berkah Sarana Irjatama
PT Forindoprima Perkasa
Jumlah
162.272.550
140.597.580
0,06
0,06
Total
Persentase Terhadap
Jumlah Liabilitas (%)/
Percentage to
Total Liabilities (%)
Jumlah/
Amount
2012
Hutang Usaha
PT Forindoprima Perkasa
2011
6.431.756.544
2.776.278.958
3,48
2011
3,68
Trade Payables
PT Forindoprima Perkasa
Persentase Terhadap
Jumlah Akun yang
Bersangkutan (%)/
Percentage to
Respective Accounts (%)
Jumlah/
Amount
2012
2012
2011
2012
2011
Penjualan Bersih
PT Berkah Sarana Irjatama 1.436.154.091
PT Forindoprima Perkasa
444.493.877
1.359.003.068
34.290.700
0,35
0,11
0,36
0,01
Net Sales
PT Berkah Sarana Irjatama
PT Forindoprima Perkasa
Jumlah
1.880.647.968
1.393.293.768
0,46
0,37
Total
Pembelian
PT Forindoprima Perkasa 31.944.125.513
17.794.182.268
12,46
8,64
Purchases
PT Forindoprima Perkasa
40.000.000
56,69
50,00
60.000.000
27
No.
1.
2.
PT Forindoprima Perkasa
3.
PT Yanasurya Bhaktipersada
4.
5.
Ishadi
6.
Sifat Relasi/
Nature of Relationship
Jenis Transaksi/
Nature of Transaktions
Penjualan/
Sales
Penjualan dan pembelian/
Sales and purchase
Pembelian tanah dan bangunan/
Purchases of land and buildings
Pembelian tanah dan bangunan/
Purchases of land and buildings
Sewa/
Rental
2012
Imbalan kerja jangka pendek
(dalam jutaan Rupiah)
7.
2011
701
690
PERSEDIAAN
7.
INVENTORIES
Inventories consist of:
2012
2011
Barang jadi
Barang dalam proses
Bahan baku dan bahan pembantu
16.574.819.900
14.917.552.068
50.890.217.014
10.231.480.392
8.484.855.155
26.628.184.726
Finished goods
Work in process
Raw materials and supplies
Jumlah
Dikurangi penyisihan penurunan nilai
persediaan
82.382.588.982
45.344.520.273
Total
Less allowance for declining in value
of inventories
Bersih
81.927.457.875
(455.131.107)
(365.202.418)
44.979.317.855
Net
2012
2011
365.202.418
343.222.481
89.928.689
21.979.937
455.131.107
365.202.418
28
86
8.
PERSEDIAAN (lanjutan)
7.
INVENTORIES (continued)
8.
9.
ASET TETAP
9.
Saldo Awal/
Beginning
Balance
Penambahan/
Additions
Pengurangan/
Disposals
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
Nilai Tercatat
Pemilikan Langsung
Tanah
12.981.719.500
Bangunan dan prasarana 37.903.047.137
Mesin dan peralatan
103.863.392.240
Perlengkapan pabrik
2.086.235.223
Peralatan kantor
994.505.429
Kendaraan
2.929.177.963
20.950.399.999
20.854.990.910
17.914.588.610
823.589.014
96.159.273
219.200.000
479.629.904
447.363.636
1.505.524.010
-
34.411.749.403
59.205.401.683
123.283.504.860
2.909.824.237
1.090.664.702
3.148.377.963
Jumlah
60.858.927.806
2.432.517.550
224.049.522.848
Total
8.044.402.490
Constructions in Progress
Buildings and infrastructures
Machinery and equipment
160.758.077.492
447.363.636
1.505.524.010
8.044.402.490
(447.363.636 )
(1.505.524.010 )
(1.952.887.646 )
Carrying Value
Direct Ownership
Land
Buildings and infrastructures
Machinery and equipment
Factory equipment
Office equipment
Vehicles
1.952.887.646
8.044.402.490
8.044.402.490
Total
162.710.965.138
68.903.330.296
479.629.904
232.093.925.338
Akumulasi Penyusutan
Pemilikan Langsung
Bangunan dan prasarana
Mesin dan peralatan
Perlengkapan pabrik
Peralatan kantor
Kendaraan
10.858.278.652
35.599.891.253
1.489.401.894
794.382.860
1.456.048.949
2.126.165.917
7.087.741.785
352.687.902
96.822.024
286.703.051
12.984.444.569
42.687.633.038
1.842.089.796
891.204.884
1.742.752.000
Accumulated Depreciation
Direct Ownership
Buildings and infrastructures
Machinery and equipment
Factory equipment
Office equipment
Vehicles
Jumlah Akumulasi
Penyusutan
50.198.003.608
9.950.120.679
60.148.124.287
Total Accumulated
Depreciation
171.945.801.051
Nilai Buku
112.512.961.530
29
9.
2011
Saldo Awal/
Beginning
Balance
Nilai Tercatat
Pemilikan Langsung
Tanah
Bangunan dan prasarana
Mesin dan peralatan
Perlengkapan pabrik
Peralatan kantor
Kendaraan
Jumlah
Aset dalam Penyelesaian
Bangunan dan prasarana
Mesin dan peralatan
Jumlah
Penambahan/
Additions
Pengurangan/
Disposals
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
Carrying Value
Direct Ownership
Land
Buildings and infrastructures
Machinery and equipment
Factory equipment
Office equipment
Vehicles
12.981.719.500
36.256.683.501
93.229.756.059
1.782.133.692
885.213.229
2.311.934.372
1.646.363.636
10.633.636.181
304.101.531
109.292.200
617.243.591
12.981.719.500
37.903.047.137
103.863.392.240
2.086.235.223
994.505.429
2.929.177.963
147.447.440.353
13.310.637.139
160.758.077.492
Total
447.363.636
1.505.524.010
Constructions in Progress
Buildings and infrastructures
Machinery and equipment
447.363.636
1.505.524.010
1.952.887.646
1.952.887.646
Total
147.447.440.353
15.263.524.785
162.710.965.138
Akumulasi Penyusutan
Pemilikan Langsung
Bangunan dan prasarana
Mesin dan peralatan
Perlengkapan pabrik
Peralatan kantor
Kendaraan
9.024.864.931
29.836.372.949
1.270.359.208
700.318.852
1.219.433.848
1.833.413.721
5.763.518.304
219.042.686
94.064.008
236.615.101
10.858.278.652
35.599.891.253
1.489.401.894
794.382.860
1.456.048.949
Accumulated Depreciation
Direct Ownership
Buildings and infrastructures
Machinery and equipment
Factory equipment
Office equipment
Vehicles
Jumlah Akumulasi
Penyusutan
42.051.349.788
8.146.653.820
50.198.003.608
Total Accumulated
Depreciation
112.512.961.530
Nilai Buku
105.396.090.565
Depreciation
charged
to
the
statements
of
comprehensive income amounted to Rp 9,950,120,679
and Rp 8,146,653,820 in 2012 and 2011, respectively,
which were charged to:
2012
2011
Beban pabrikasi
Beban umum dan administrasi
(Catatan 21)
8.948.136.966
7.321.919.833
1.001.983.713
824.733.987
Manufacturing overhead
General and administrative
expense (Note 21)
Jumlah
9.950.120.679
8.146.653.820
Total
30
88
10.
9.
10.
2012
2011
100.000.000
479.629.904
100.000.000
Jumlah
100.000.000
579.629.904
Total
31
HUTANG BANK
11.
BANK LOANS
Bank loans consist of:
2012
2011
75.900.000.000
46.217.509.855
Jumlah
75.900.000.000
46.217.509.855
Total
(13.252.769.077 )
53.127.935.498
54.067.756.320
12.312.948.255
1.925.089.268
(1.260.000.000 )
665.089.268
32
90
11.
33
12.
11.
HUTANG USAHA
12.
2012
Pihak berelasi (lihat Catatan 6)
PT Forindoprima Perkasa
TRADE PAYABLES
2011
Related party (Note 6)
PT Forindoprima Perkasa
6.431.756.544
2.776.278.958
12.542.726.613
11.920.000.055
7.846.568.617
73.787.132
21.473.547
20.389.295.230
12.015.260.734
Jumlah
26.821.051.774
14.791.539.692
Total
2012
2011
17.998.166.779
8.722.636.275
7.151.500
93.097.220
12.266.452.931
2.467.365.886
42.399.177
15.321.698
Up to 1 month
>1 month - 3 months
> 3 months - 6 months
>6 months - 1 year
Jumlah
26.821.051.774
14.791.539.692
Total
34
92
PERPAJAKAN
a.
13.
a.
Prepaid taxes
Jumlah Pajak Pertambahan Nilai (PPN) Masukan bersih Perusahaan pada tanggal 31 Desember
2012 adalah sebesar Rp 5.583.530.852, yang
disajikan dalam akun Pajak Dibayar di Muka
pada laporan posisi keuangan.
Hutang pajak
Taxes payable
Pajak Penghasilan:
Pasal 21
Pasal 23
Pasal 25
Pasal 4(2)
Pajak Pertambahan Nilai (PPN)
Keluaran - Bersih
Jumlah
b.
TAXATION
2011
24.427.132
2.973.493
318.794.155
-
24.901.290
2.278.073
404.660.243
15.890.454
992.992.493
Income Taxes:
Article 21
Article 23
Article 25
Article 4(2)
Value Added Tax (VAT)
Out - Net
346.194.780
1.440.722.553
Total
b.
2012
Laba sebelum beban pajak
penghasilan menurut
laporan laba rugi komprehensif
Beda temporer:
Penyusutan
Estimasi liabilitas atas
imbalan kerja karyawan
Penyisihan penurunan nilai
persediaan
Beda tetap:
Kesejahteraan karyawan
Sumbangan dan representasi
Penyusutan dan amortisasi
Penghasilan yang pajaknya
bersifat final
Lain-lain - bersih
Taksiran penghasilan kena pajak tahun berjalan
2011
22.569.570.253
(753.813.834 )
22.643.266.333
(752.451.106 )
1.137.228.142
840.797.592
89.928.689
21.979.937
1.180.501.351
19.656.786
140.575.401
663.532.134
61.170.681
115.531.426
(28.487.683 )
506.328.739
24.861.487.844
Perusahaan
akan
menyampaikan
Surat
Pemberitahuan Pajak Tahunan (SPT) tahun 2012
kepada
Kantor
Pelayanan
Pajak
(KPP)
berdasarkan perhitungan pajak di atas. Taksiran
penghasilan kena pajak pada tahun 2011 tersebut
adalah sesuai dengan jumlah dalam SPT tahun
2011 yang telah dilaporkan kepada KPP.
(11.992.384 )
616.922.509
24.198.757.122
35
PERPAJAKAN (lanjutan)
b.
13.
b.
2012
Taksiran penghasilan kena pajak
(dibulatkan)
TAXATION (continued)
2011
24.861.487.000
24.198.757.000
6.215.371.750
6.049.689.250
7.905.351.032
8.010.161.757
1.689.979.282
1.960.472.507
2012
2011
1.689.979.282
1.960.472.507
1.960.472.507
Jumlah
3.650.451.789
1.960.472.507
Total
2012
Laba sebelum beban pajak
penghasilan menurut
laporan laba rugi komprehensif
Beban pajak penghasilan dengan
tarif pajak yang berlaku
Pengaruh pajak atas beda tetap:
Kesejahteraan karyawan
Sumbangan dan representasi
Penyusutan dan amortisasi
Penghasilan yang pajaknya
bersifat final
Lain-lain - bersih
Beban pajak penghasilan
menurut laporan laba rugi
komprehensif
2011
22.569.570.253
22.643.266.333
5.642.392.563
5.660.816.583
295.125.338
4.914.197
35.143.850
165.883.034
15.292.670
28.882.857
(7.121.921 )
126.581.974
(2.998.096 )
154.230.597
6.097.036.001
36
6.022.107.645
94
PERPAJAKAN (lanjutan)
c.
13.
TAXATION (continued)
c.
Tahun 2012
Saldo Awal/
Beginning
Balance
Perusahaan
Estimasi liabilitas atas
imbalan kerja
Penyisihan penurunan nilai
persediaan
Penyisihan atas penurunan
nilai piutang usaha
Penyusutan aset tetap
Aset pajak tangguhan
Perusahaan - bersih
Dibebankan pada
Laporan Laba Rugi/
Charged to the
Profit or Loss
Saldo Akhir
Ending/
Balance
1.040.396.731
284.307.036
1.324.703.767
91.300.605
22.482.172
113.782.777
178.938.914
(1.128.102.090 )
182.534.160
(188.453.459 )
178.938.914
(1.316.555.549 )
118.335.749
300.869.909
Company
Estimated Liabilities
for employees benefits
Allowance for declining in
value of inventories
Allowance for impairment of
trade receivable
Depetiation of fixed assets
Deferred tax liabilities
of the Company - net
Tahun 2011
Saldo Awal/
Beginning
Balance
Perusahaan
Estimasi liabilitas atas
imbalan kerja
Penyisihan penurunan nilai
persediaan
Penyisihan atas penurunan
nilai piutang usaha
Penyusutan aset tetap
Aset pajak tangguhan
Perusahaan - bersih
d.
Dibebankan pada
Laporan Laba Rugi/
Charged to the
Profit or Loss
Saldo Akhir
Ending/
Balance
830.197.334
210.199.397
1.040.396.731
85.805.622
5.494.983
91.300.605
178.938.914
(939.989.315 )
(188.112.775 )
178.938.914
(1.128.102.090 )
154.952.555
27.581.605
182.534.160
Administrasi
d.
Company
Estimated Liabilities
for employees benefits
Allowance for declining in
value of inventories
Allowance for impairment of
trade receivable
Depetiation of fixed assets
Deferred tax liabilities
of the Company - net
Administration
Under the taxation laws of Indonesia, the Company
submit tax return on the basis of self assessment.
For the fiscal year before 2008, the Directorate
General of Taxation (DGT) may assess or amend
taxes within 10 (ten) years of the time the tax
becomes due, or until the end of 2013, whichever
is earlier. There are rules applicable to fiscal year
2008 and subsequent years stipulating that the
DGT may assess or amend taxes within five years
of the time the tax becomes due.
e.
37
BEBAN AKRUAL
14.
ACCRUALS
15.
2011
1.087.466.214
1.089.500.125
1.172.642.720
154.642.000
191.033.566
410.352.602
1.038.377.433
154.735.000
116.999.432
366.957.631
Accrued Expenses
Electricity, water and telephone
Freight
Interest
Others
Jumlah
1.928.670.888
1.677.069.496
Total
HUTANG LAIN-LAIN
15.
16.
MODAL SAHAM
16.
Pemegang Saham
Jumlah Saham/
Number of Share
OTHER PAYABLES
CAPITAL STOCK
The details of share ownership of the Company as of
December 31, 2012 and 2011 are as follows:
Persentase
Pemilikan/
Persentage of
Ownership
89,469%
0,352%
Jumlah/
Amount
PT Hastagraha Bumipersada
Ishadi (Direktur Utama)
Lain-lain (masing-masing dengan
pemilikan di bawah 5%)
597.650.500
2.349.500
68.000.089
10,179%
6.800.008.900
PT Hastagraha Bumipersada
Ishadi (President Director)
Others (each with ownership
interest below 5%)
Jumlah
668.000.089
100,000%
66.800.008.900
Total
Pemegang Saham
Direksi
Ishadi
Jumlah Saham/
Number of Share
59.765.050.000
234.950.000
Shareholders
Persentase
Pemilikan/
Persentage of
Ownership
2.349.500
0,352 %
Jumlah/
Amount
234.950.000
Shareholders
Directors
Ishadi
Pengelolaan Modal
Capital Management
38
96
17.
16.
17.
2012
18.
2011
51.620
51.620
28.054.021.637
28.054.021.637
Net
30.260.000.000
30.260.000.000
(2.206.029.983 )
(2.206.029.983 )
18.
39
18.
AND
GENERAL
RESERVE
PENJUALAN BERSIH
19.
NET SALES
This account consists of:
2012
2011
Lokal
Ekspor
369.704.493.160
44.117.379.449
327.518.549.705
45.529.212.099
Local
Export
Jumlah
413.821.872.609
373.047.761.804
Total
Jumlah/
Amount
2012
Penjualan Bersih
PT Indocement Tunggal
Prakarsa Tbk
PT Holcim Indonesia Tbk
Jumlah
2011
2012
2011
70.139.018.000
53.270.255.000
45.933.892.750
52.430.097.001
16,95
12,87
12,31
14,05
Net Sales
PT Indocement Tunggal
Prakarsa Tbk
PT Holcim Indonesia Tbk
123.409.273.000
98.363.989.751
29,82
26,36
Total
20.
CASH DIVIDENDS
(continued)
20.
2012
2011
221.220.709.586
19.802.922.800
12.385.901.171
94.965.709.298
197.958.868.804
16.740.201.746
7.167.292.069
79.958.587.322
348.375.242.855
301.824.949.941
360.770.499.997
8.484.855.155
18.827.954.055
(14.917.552.068 )
40
6.543.337.460
12.088.954.539
(8.484.855.155 )
311.972.386.785
98
20.
2012
2011
10.231.480.392
10.918.413.566
(16.574.819.900 )
12.679.153.232
12.959.114.857
(10.231.480.392 )
365.345.574.055
327.379.174.482
Jumlah/
Amount
2012
Pembelian
PT Chandra Asri
Petrochemical Tbk
(dahulu PT Tripolyta
Indonesia Tbk)
21.
93.334.356.165
2011
72.115.720.647
BEBAN USAHA
21.
22,55
2011
19,33
Purchases
PT Chandra Asri
Petrochemical Tbk
(formerly PT Tripolyta
Indonesia Tbk
OPERATING EXPENSES
Details of operating expenses are as follows:
2012
Beban Penjualan
Pengangkutan dan transportasi
Gaji, upah dan kesejahteraan
karyawan
2012
2011
5.576.430.217
6.142.176.637
500.499.500
182.933.853
184.613.946
99.335.616
135.047.329
254.369.724
Selling Expenses
Freight and transportation
Salaries, wages and employees
benefits
Advertising, commissions and
sales promotions
Others
6.360.879.279
6.714.527.543
Total
5.534.885.540
3.829.985.166
4.998.903.691
3.425.642.548
1.001.983.713
992.470.313
269.292.412
1.168.041.001
856.213.106
905.334.389
228.136.714
806.818.075
Jumlah
12.796.658.145
11.221.048.523
Total
19.157.537.424
17.935.576.066
41
BEBAN KEUANGAN
22.
FINANCING EXPENSES
7.743.692.131
5.610.039.623
789.698.297
373.288.492
8.533.390.428
5.983.328.115
Total
23.
2011
23.
ESTIMATED
BENEFITS
LIABILITIES
FOR
EMPLOYEES
Tingkat diskonto
Tingkat kenaikan gaji
Referensi tingkat kematian
Tingkat cacat tahunan
:
:
:
:
Umur pensiun
:
:
:
:
Discount rate
Future annual salary increase
Mortality rate reference
Annual disability rate
Retirement age
a.
2012
Nilai kini liabilitas
imbalan kerja
Biaya jasa lampau
yang tidak diakui
Keuntungan
(kerugian)
aktuarial yang
belum diakui
Nilai bersih liabilitas
yang diakui dalam
laporan posisi
keuangan
7.066.830.871
2011
5.446.043.778
2010
3.079.033.185
(470.025.152 )
(505.525.542 )
(541.025.932)
(576.526.322 )
(1.297.990.651 )
(778.931.310 )
782.782.081
942.422.189
5.298.815.068
4.161.586.926
3.320.789.334
42
2.737.907.014
2008
Present value of employees
2.420.971.971
benefits obligation
Unrecognized past
(612.026.712)
service cost
510.828.366
Unrecognized actuarial
gain (loss)
2.319.773.625
Net liabilities
recognized in
the statements of
financial position
100
23.
ESTIMATED
LIABILITIES
BENEFITS (continued)
761.783.472
379.601.286
b.
2011
2010
607.086.472
315.665.006
347.350.326
260.921.226
240.613.193
266.306.917
11.342.294
(23.084.480 )
(34.242.742)
(12.253.286 )
35.500.390
-
35.500.390
(26.646.880)
35.500.390
-
35.500.390
-
1.188.227.442
935.167.388
582.882.320
530.167.214
552.484.704
Employees benefits
recognized
in the current year
4.161.586.926
1.188.227.442
(50.999.300 )
5.298.815.068
c.
2011
2010
3.320.789.334
2008
2.319.773.625
1.794.194.421
935.167.388
(72.699.796 )
582.882.320
-
530.167.214
-
552.484.704
-
(21.670.000 )
(112.033.825 )
(26.905.500)
4.161.586.926
3.320.789.334
24.
9.326
114.727
Jumlah
US$
EUR
US$
2.319.773.625
Ending balance of
net liabilities
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
As of December 31, 2012, the Company has monetary
assets and liabilities denominated in foreign currencies
mainly as follows:
2.737.907.014
Beginning balance
ofnet liabilities
Employees benefit
expense for
current year
Actuarial correction
Payment of employees
benefits for
current year
Liabilitas
Hutang usaha
Hutang lain-lain
2.737.907.014
Aset
Kas dan setara kas
Piutang usaha
247.862.970
269.121.344
35.500.390
-
2008
Current service costs
Interest costs
Amortization of
actuarial loss
Amortization of past
service costs
Curtailment effect
2012
EMPLOYEES
FOR
811.434
508.000
29.938
Ekuivalen
Dalam Rupiah
90.187.545
1.041.092.852
Assets
Cash and cash equivalents
Trade receivables
1.131.280.397
Total
7.846.568.617
6.507.408.880
289.505.100
Liabilities
Trade payables
Other payables
Jumlah
14.643.482.597
Total
Liabilitas - Bersih
13.512.202.200
Liabilities - Net
43
25.
a.
a.
b.
b.
Saat ini Perusahaan masih mengkaji upayaupaya lanjutan yang akan dilakukan oleh
Perusahaan
sehubungan
dengan
perkara
tersebut. Direksi Perusahaan berpendapat bahwa
keterlibatan nama Perusahaan dalam perkara
sebagaimana
tersebut
di
atas
tidak
mempengaruhi secara material harta kekayaan,
keadaan keuangan dan kelangsungan usaha
Perusahaan.
44
102
26.
INFORMASI SEGMEN
26.
SEGMENT INFORMATION
Segmen Usaha
Business Segment
2012
PENJUALAN BERSIH
Pihak eksternal
HASIL
Hasil segmen
(laba bruto)
Karung
Plastik/
Plastic
Bags
usaha
Perusahaan
Kantong
Semen/
Cement
Bags
Lain-lain/
Others
Jumlah/
Total
2012
119.398.959.143
179.469.509.561
90.944.746.369
24.008.657.536
413.821.872.609
NET SALES
External parties
8.208.916.336
30.280.891.476
4.416.525.458
5.569.965.284
48.476.298.554
MARGIN
Segment margin
(gross profit)
Beban penjualan
dan beban umum
dan administrasi
tidak dapat
dialokasikan
Beban keuangan
Lain-lain - bersih
(19.157.537.424 )
(8.533.390.428 )
1.784.199.551
22.569.570.253
Unallocated selling
and general
administrative
expenses
Financing expenses
Others - net
Income before
income tax expense
(6.097.036.001 )
Laba bersih
16.472.534.252
Net income
Other comprehensive
income
16.472.534.252
Total comprehensive
income
81.927.457.875
Segment assets
Inventories - net
267.510.785.401
Unallocated assets
Jumlah aset
349.438.243.276
Total assets
184.848.566.684
Unallocated liabilities
Jumlah liabilitas
184.848.566.684
Total liabilities
68.903.330.296
Additions to property,
plant and equipment
9.950.120.679
Depreciation expenses
Pendapatan komprehensif
lain
Jumlah pendapatan
komprehensif
Aset segmen
Persediaan-bersih
27.853.033.706
31.407.498.403
22.666.925.766
45
26.
2011
PENJUALAN BERSIH
Pihak eksternal
HASIL
Hasil segmen
(laba bruto)
Karung
Plastik/
Plastic
Bags
Lain-lain/
Others
Jumlah/
Total
115.227.235.653
147.775.974.329
89.238.634.015
20.805.917.807
373.047.761.804
16.561.717.181
24.693.329.938
1.954.036.160
2.459.504.043
45.668.587.322
MARGIN
Segment margin
(gross profit)
Beban penjualan
dan beban umum
dan administrasi
tidak dapat
dialokasikan
Beban keuangan
Lain-lain - bersih
(17.935.576.066 )
(5.983.328.115 )
893.583.192
22.643.266.333
Unallocated selling
and general
administrative
expenses
Financing expenses
Others - net
Income before
income tax expense
(6.022.107.645 )
Laba bersih
16.621.158.688
Net income
Other comprehensive
income
16.621.158.688
Total comprehensive
income
44.979.317.855
Segment assets
Inventories - net
178.530.096.045
Unallocated assets
Jumlah aset
223.509.413.900
Total assets
75.392.271.560
Unallocated liabilities
Jumlah liabilitas
75.392.271.560
Total liabilities
15.263.524.785
Additions to property,
plant and equipment
8.146.653.820
Depreciation expenses
Pendapatan komprehensif
lain
Jumlah pendapatan
komprehensif
Aset segmen
Persediaan-bersih
20.057.259.934
10.006.979.844
14.915.078.077
27.
2011
NET SALES
External parties
Segmen Geografis
Geographical Segment
2012
2011
Lokal
Ekspor
Asia
Amerika
Afrika
369.704.493.160
327.518.549.705
39.024.663.664
5.077.570.349
15.145.436
45.354.431.543
174.780.556
-
Local
Export
Asia
America
Africa
Jumlah
413.821.872.609
373.047.761.804
Total
27.
2012
Jumlah laba bersih tahun berjalan
untuk tujuan perhitungan laba
bersih per saham dasar
Jumlah rata-rata tertimbang saham
yang beredar
Laba bersih per saham dasar
2011
16.472.534.252
16.621.158.688
668.000.089
668.000.089
25
25
46
104
28.
a.
a. Market Risk
Risiko Pasar
Risiko Fluktuasi Harga Bahan Baku
47
28.
a.
Kurang
dari 1 tahun/
Less than one
year
Suku bunga mengambang
Kas di bank dan setara kas
Hutang bank jangka pendek
Hutang bank jangka panjang
yang jatuh tempo dalam waktu
satu tahun
Hutang bank jangka panjang setelah dikurangi bagian
yang jatuh tempo
dalam waktu satu tahun
Bersih
Nilai tercatat
pada tanggal
31 Desember 2012/
Carrying value
as of
December 31, 2012
Lebih dari
satu tahun/
More than
one year
5.493.827.588
(75.900.000.000 )
5.493.827.588
(75.900.000.000 )
Floating rate
Cash in banks and cash equivalents
Short-term bank loans
(13.252.769.077 )
(13.252.769.077 )
(53.127.935.498 )
(53.127.935.498 )
(53.127.935.498 )
(136.786.876.987 )
(83.658.941.489 )
Net
2011
Kurang
dari 1 tahun/
Less than one
year
Suku bunga mengambang
Kas di bank dan setara kas
Hutang bank jangka pendek
Hutang bank jangka panjang
yang jatuh tempo dalam waktu
satu tahun
Hutang bank jangka panjang setelah dikurangi bagian
yang jatuh tempo
dalam waktu satu tahun
Bersih
Nilai tercatat
pada tanggal
31 Desember 2011/
Carrying value
as of
December 31, 2011
Lebih dari
satu tahun/
More than
one year
1.515.837.760
(46.217.509.855 )
1.515.837.760
(46.217.509.855 )
Floating rate
Cash in banks and cash equivalents
Short-term bank loans
(1.260.000.000 )
(1.260.000.000 )
(45.961.672.095 )
(665.089.268 )
(665.089.268 )
(665.089.268 )
(46.626.761.363 )
48
106
28.
b.
b.
Risiko Kredit
Perusahaan tidak memiliki risiko yang signifikan
terhadap risiko kredit. Perusahaan memiliki
kebijakan
untuk
memastikan
keseluruhan
penjualan produk dilakukan kepada pelanggan
dengan reputasi dan riwayat kredit yang baik.
Selain itu, Perusahaan senantiasa melakukan
penelaahan berkala atas kredit pelanggan yang
ada.
c.
OBJECTIVES
Credit Risk
The Company has no significant concentrations of
credit risk. The Company has policies in place to
ensure that sales of products are made to
customers with an appropriate reputation and credit
history. In addition, the Company always perform
regular credit reviews of existing customers.
Risiko Likuiditas
c.
Liquidity Risk
2012
Nilai tercatat/
Carrying amount
Nilai wajar/
Fair value
5.594.735.132
5.594.735.132
162.272.550
72.426.694.703
163.314.336
3.782.285.032
162.272.550
72.426.694.703
163.314.336
3.782.285.032
82.129.301.753
82.129.301.753
100.000.000
100.000.000
82.229.301.753
82.229.301.753
49
28.
OBJECTIVES
Nilai tercatat/
Carrying amount
Nilai wajar/
Fair value
13.252.769.077
Current maturities
of long-term bank loans
126.075.621.338
6.431.756.544
20.389.295.230
1.928.670.888
6.796.913.980
288.749.405
126.075.621.338
1.087.466.214
75.900.000.000
179.203.556.836
53.127.935.498
179.203.556.836
2011
Nilai tercatat/
Carrying amount
Nilai wajar/
Fair value
1.632.906.878
1.632.906.878
140.597.580
54.864.644.045
135.477.032
2.705.775.566
140.597.580
54.864.644.045
135.477.032
2.705.775.566
59.479.401.101
59.479.401.101
100.000.000
100.000.000
59.579.401.101
59.579.401.101
1.089.500.125
3.634.854.420
454.399.225
1.260.000.000
Current maturities
of long-term bank loans
69.124.872.813
46.217.509.855
2.776.278.958
12.015.260.734
1.677.069.496
69.124.872.813
50
108
28.
2011
Nilai tercatat/
Carrying amount
Liabilitas Keuangan Jangka Panjang
Hutang bank jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Jumlah Liabilitas Keuangan
Nilai wajar/
Fair value
Non-current Financial Liabilities
665.089.268
665.089.268
69.789.962.081
69.789.962.081
Management has determined that the fair values of longterm financial assets and liabilities which do not have
quoted prices in active markets and/or fair value cannot
be measured reliably (other non-current assets and
long-term bank loans) are reasonably approximate their
carrying amounts.
51
2012
Perolehan aset tetap
melalui hutang
pembelian aset tetap
30.
2011
6.796.913.980
3.679.644.076
2010
Biaya harus dibayar/Accrued expenses
Reclassification of
Advance for purchase of
property, plant and
equipment to property,
plant and equipment
Reclassification of
deferred charges to
property, plant and
equipment
2011
Biaya harus dibayar/Accrued expenses
546.250.226
479.629.904
REKLASIFIKASI AKUN
Dari/From
3.634.854.420
Acquisitions of property,
plant and equipment from
payable of property, plant
and equipment
Menjadi/To
Jumlah/Amount
1.089.500.125
792.597.783
52
110