Professional Documents
Culture Documents
Daftar Isi
Table of Contents
Halaman/
Page
1-3
Consolidated Statements of
..Financial Position
Consolidated Statements of
Comprehensive Income
Consolidated Statements of
.Changes in Equity
Consolidated Statements of
.Cash Flows
7 - 117
***************************
Catatan/
Notes
1 Januari 2012/
January 1, 2012
31 Desember 2011/
December 31, 2011
ASSETS
672.591
1.127.625
768.632
2e,22
862.900
1.810
607.931
6.781
369.272
112.275
2.424.328
223.976
2.426.313
58.155
1.640.983
15.234
6.493
10.815
29
2f,3,6,9,12
2g,2j,3,7
353.660
73.089
4.514.077
328.386
52.578
___________________ _
4.775.112
___________________ _
___________________________________
___________________________________
18.075
16.282
20,21,22
2.880.936
2.790.437
2.106.498
49.068
44.472
14.061
1.322.605
63.402
1.236.130
57.398
823.940
35.761
40.449
15.297
12.703
13.394
23.672
8.839
Deferred charges-net
Estimated claims for
tax refund
Other non-current assets
3.012.771
6.133.929
TOTAL ASSETS
2g,2j,3,7
2k
2o,11
29
4.389.832
30
8.903.909
___________________ _
4.170.816
___________________ _
8.945.928
NON-CURRENT ASSETS
Deferred tax assets-net
Fixed assets-net of
accumulated depreciation
of Rp1,753,908 as of
March 31,2013
(December 31,2012:
Rp1,614,069:
December 31,2011:
Rp1,175,034)
Advances for purchase
of fixed assets
Prepaid rent - net of
current portion
2o,11
2h,2i,2j
3,8,9,11
12,13
3.121.158
2d,2n,4,27,29
3,5,29
235.215
31.305
CURRENT ASSETS
Cash and
cash equivalents
Accounts receivable
Trade
Related party
Third parties
Others
Third parties
Inventories-net
Prepaid value added
Tax-net
Current portion of
prepaid rent
Other current assets
___________________________________
___________________________________
Catatan/
Notes
1 Januari 2012/
January 1, 2012
31 Desember 2011/
December 31, 2011
908.688
618.563
19.611
2.893.984
306.957
67.617
94.699
22.221
3.292.516
150.484
38.657
61.340
20.159
2.508.231
126.280
22.953
42.535
64.094
61.674
682
CURRENT LIABILITIES
Short-term bank loans
Accounts payable
Trade
Related parties
Third parties
Others - third parties
Taxes payable
Accrued expenses
Short-term employee
benefits liability
290.012
7.752
46.023
Current portion of
long-term liabilities:
Bank loans
Finance lease payables
Unearned revenue
3.683.190
41.308
NON-CURRENT LIABILITIES
Deferred tax liabilities - net
513.622
17.393
89.928
5.311.089
1.243.184
___________________ _
4.884.659
___________________ _
43.940
44.657
___________________________________
___________________________________
30
261.725
14.693
72.661
6.587.276
539.292
14.426
37.926
171.049
___________________ _
807.350
___________________ _
5.692.009
___________________ _
547.940
9.089
32.465
108.004
Bank loans
Finance lease payables
Unearned revenue
Liabilities
for employee benefits
738.806
4.421.996
Total Liabilities
__________________________________
_________________________________
__________________________________
Catatan/
Notes
1 Januari 2012/
January 1, 2012
31 Desember 2011/
December 31, 2011
EKUITAS
Ekuitas yang Dapat
Diatribusikan kepada
Pemilik Entitas Induk
Modal saham-nilai nominal
Rp100 per saham pada
tanggal 31 Maret 2013,
31 Desember 2012 dan 2011
(Rupiah penuh)
Modal dasar-12.000.000.000 saham
pada tanggal 31 Maret 2013,
31 Desember 2012 dan 2011
Modal ditempatkan
dan disetor penuh 3.774.954.700 saham
pada tanggal 31 Maret 2013
dan 31 Desember 2012
dan 3.431.777.000 saham
pada tanggal 31 Desember 2011
14
Tambahan modal disetor - neto
2l,14
Selisih nilai transaksi restrukturisasi
entitas sepengendali
14
Modal proforma yang timbul
dari transaksi restrukturisasi
entitas sepengendali
Saldo laba
Telah ditentukan
penggunaannya
Belum ditentukan
penggunaannya
Pendapatan komprehensif
lainnya
EQUITY
Equity Attributable
to owners of
the Parent Company
Share capital-Rp100
par value per share
as of March 31, 2013,
as of December 31, 2012
and 2011 (full amount)
Authorized-12,000,000,000 shares
as of March 31, 2013,
December 31, 2012 and 2011
Issued and fully paid share
capital - 3,774,954,700
shares as of March 31, 2013
and December 31, 2012
and 3,431,777,000 shares
as of December 31, 2011
377.495
1.229.168
377.495
1.229.168
(763.493)
205.966
4.000
4.000
1.231.139
1.200.148
14
15
__________________
Sub-total
2.078.309
3.016.777
238.324
237.142
Total Ekuitas
2.316.633
3.253.919
TOTAL LIABILITAS
DAN EKUITAS
8.903.909
8.945.928
Kepentingan Nonpengendali
2c
343.177
97.251
897.614
-
Unappropriated
Other comprehensive income
________________________________
1.526.762
Sub-total
185.171
Non-controlling Interest
1.711.933
Total Equity
6.133.929
TOTAL LIABILITIES
AND EQUITY
________________________________
________________________________
________________________________
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
Catatan/
Notes
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
PENJUALAN NETO
BEBAN POKOK PENJUALAN
LABA BRUTO
7.430.978
2e,2m,2q
16,22,24b,30
5.792.525
(6.114.121)
2e,2m,17,22
(4.901.006)
1.316.857
(1.110.698)
(157.069)
891.519
35.865
2e, 2m,2p,
18,22,23,24c
2e,2m,2p,
19,22,24c
2e,2m
8,11,20,22
(2.738)
2m,2n,21
LABA USAHA
82.217
NET SALES
COST OF GOODS SOLD
GROSS PROFIT
(749.462)
(113.019)
17.125
(2.414)
30
43.749
3.368
(55.439)
2m
2m,9,12
2.621
(30.699)
30.146
30
15.671
(2.997)
2o,11
Pendapatan keuangan
Biaya keuangan
(747)
Finance income
Finance cost
INCOME BEFORE CORPORATE
INCOME TAX
Income tax expense, net
27.149
30
14.924
14
(2.982)
27.149
11.942
OTHER
COMPREHENSIVE INCOME
27.149
11.942
9.460
2.482
11.942
Total
30.991
(3.842)
Total
27.149
2c
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
30.991
(3.842)
Total
27.149
8,21
2c
2r,25
9.460
2.482
11.942
Total
2,69
Catatan/
Notes
__________ _________
__________ _________
343.177
_______ ____________
_______ _____________
97.251
__________ _________
97.251
Pendapatan
Komprehensif Lainnya/
Other Comprehensive
Income
___ ____________
___ ____________
185.720
__________ ________
Belum Ditentukan
Unappropriated
______ ____________
3.000
897.614
__________ _____
185.720
__
__________ ______
__
Aset Keuangan
Tersedia untuk
dijual/ Available
for-sale Financial Assets
____ ___________
119.438
(119.438)
__________ _____
Total/
Total
______________
1.460.480
66.282
__________ ________
Kepentingan
Nonpengendali/
Non Controlling
Interest
__________________
Total Ekuitas/
Total Equity
___ ________________
1.460.480
185.171
__________ _______
251.453
__________ _________
3.000
897.614
1.526.742
185.171
1.711.933
1.166.235
1.166.235
__________ _________
343.177
34.318
_________ _________
377.495
1.131.917
_______ ____________
1.229.168
2.982
____ ________________
____ _______________
188.702
3.000
9.460
______ _____________
907.074
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
____ ____________
2.982
9.460
______ _____________
2.705.439
2.482
___________________
187.653
2.982
11.942
_ __ ____________
2.893.092
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
Catatan/
Notes
__________ _________
377.495
__________ _________
377.495
_______ ____________
_______ _____________
1.229.168
__________ _________
1.229.168
Pendapatan
Komprehensif Lainnya/
Other Comprehensive
Income
___ ____________
___ ____________
205.966
__________ ________
Belum Ditentukan
Unappropriated
______ ____________
4.000
1.200.148
__________ _____
205.966
__
4.000
__________ ______
__
Aset Keuangan
Tersedia untuk
dijual/ Available
for-sale Financial Assets
____ ___________
253.575
(253.575)
__________ _____
1.200.148
Total/
Total
______________
3.064.386
(47.609)
__________ ________
3.016.777
Kepentingan
Nonpengendali/
Non Controlling
Interest
__________________
35.120
202.022
__________ ______
237.142
Total Ekuitas/
Total Equity
___ ________________
3.099.506
154.413
3.253.919
__________
_________ _________
377.495
(205.966)
(763.493)
_______ ____________
465.675
____ ________________
____ _______________
30.991
______ _____________
4.000
1.231.139
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
____ ____________
(205.966)
5.024
(200.942)
(763.493)
(763.493)
30.991
______ _____________
2.078.309
(3.842)
___________________
238.324
27.149
_ __ ___________
2.316.633
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
(317.322)
(55.439)
(33.176)
(164.216)
(34.289)
(23.629)
306.851
28.979
(79.237)
144.904
7.198.102
3.368
(6.526.504)
5.791.069
2.112
(5.060.967)
(655.117)
(394.155)
8
14
5.060
-
(243.519)
(178.265)
(9.444)
(209.901)
(99.772)
(1.580)
(10.429)
(14.463)
(1.399.141)
747.800
382.000
-
(320.656)
12
(97.723)
(8.733)
(550.000)
(221.726)
(2.591)
66.875
1.166.235
1.023.344
458.793
(455.034)
283.041
1.127.625
768.632
672.591
1.051.673
1.
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
1.
UMUM (lanjutan)
a.
1.
GENERAL (continued)
a.
Milik sendiri
Kerjasama waralaba
The mini-market networks consist of minimarket, under direct ownership and under
franchise agreements, with number of minimarket as follows:
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
5.232
2.105
5.018
2.045
4.125
1.672
Direct ownership
Franchise agreement
b.
1.
UMUM (lanjutan)
c.
1.
c.
Nama entitas /
Name of entity
Kedudukan/
Domicile
Ruang lingkup
aktivitas/
Scope of
activities
GENERAL (continued)
Tahun usaha
komersial
dimulai/
Year
commercial
operations
started
31 Mar 2013/
Mar 31, 2013
54,57%
12,75%
12,75%
65,00%
65,00%
Perdagangan
eceran produk
konsumen/
retail distribution
of consumer
products
Tangerang/
Tangerang
2007
Perdagangan
peralatan
kesehatan/
medical
equipment
trading
Tangerang/
Tangerang
Belum
beroperasi/
Not yet
operate
Persentase
kepemilikan/
Percentage of ownership
31 Des 2012/
Dec 31, 2012
31 Des 2011/
Dec 31, 2011
1.762.270
1.732.407
100.885
100.345
31 Des 2011/
Dec 31, 2011
1.275.184
1.
UMUM (lanjutan)
d.
1.
d.
:
:
:
:
Komisaris Independen
Direksi
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
:
:
:
:
:
:
:
:
:
:
:
:
Komisaris Independen
Direksi
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Independent Commissioner
:
:
:
:
:
:
:
:
Directors
President Director
Director
Director
Director
Director
Director
Director
Director
Dewan Komisaris
Presiden Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
GENERAL (continued)
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Djoko Susanto
Budiyanto Djoko Susanto
Imam Santoso Hadiwidjaja
Komisaris Jendral Polisi (Purn)
Dr. Ahwil Loetan, S.H., MBA, MM
Mayor Jendral (Purn) Sudrajat
Independent Commissioner
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Directors
President Director
Director
Director
Director
Director
Director
Director
Director
10
1.
UMUM (lanjutan)
d.
1.
GENERAL (continued)
d.
e.
:
:
:
:
:
:
Audit Committee
Chairman
Member
Member
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
Manajemen
bertanggung
jawab
atas
penyusunan laporan keuangan konsolidasian
yang telah diselesaikan dan diotorisasi untuk
terbit sesuai dengan keputusan direksi pada
tanggal 29 April 2013.
11
2.
Laporan
2.
Keuangan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
12
2.
Prinsip-prinsip Konsolidasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Principles of Consolidation
13
2.
2.
14
2.
2.
Kombinasi Bisnis
Business Combinations
15
2.
2.
d.
e.
16
2.
Transaksi
(lanjutan)
dengan
Pihak-pihak
2.
Berelasi
Transactions
(continued)
with
Related
Parties
h.
i.
j.
e.
f.
g.
h.
i.
j.
the
the
the
the
Transaksi
ini
dilakukan
berdasarkan
persyaratan yang disetujui oleh kedua belah
pihak.
17
2.
2.
Persediaan
h.
Inventories
g.
Aset Tetap
Mulai tanggal 1 Januari 2012, Kelompok
Usaha menerapkan PSAK No.16 (Revisi
2011), Aset Tetap dan ISAK No. 25, Hak
atas Tanah. PSAK No. 16 (Revisi 2011)
mengatur pengakuan aset, penentuan jumlah
tercatat dan biaya penyusutan dan kerugian
atas penurunan nilai harus diakui dalam kinerja
dengan aset tersebut.
h.
Prepaid Rent
Prepaid rent is amortized using the straightline method over the rental period. The current
portion of the prepaid rent to be charged to
operation within 1 (one) year is presented as
Current Portion of Prepaid Rent account in
the consolidated statements of financial
position.
On the other hand, the long-term portion of
prepaid rent is presented as Prepaid Rent Net of Current Portion account in the
consolidated statements of financial position.
Fixed Assets
Starting January 1, 2012, the Group adopted
PSAK No.16 (Revised 2011), Fixed Assets
and ISAK No. 25, Land Rights. PSAK No. 16
(Revised 2011) stipulates on the recognition of
assets, the determination of their carrying
amounts and the depreciation expenses and
impairment losses to be recognized in the
performance of the related asset.
The adoption of PSAK No. 16 (Revised 2011)
has no significant impact on the financial
reporting and disclosures in the consolidated
financial statements.
18
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
Setelah
pengakuan
awal,
aset
tetap
dinyatakan pada biaya perolehan dikurangi
akumulasi penyusutan dan akumulasi rugi
penurunan nilai.
Tahun/Years
Bangunan dan prasarana
Renovasi bangunan
Peralatan dan inventaris
Kendaraan
20 dan/and 5
5 -10
5
5
19
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
Beban
pemeliharaan
dan
perbaikan
dibebankan pada operasi pada saat terjadinya.
Beban pemugaran dan penambahan dalam
jumlah besar dikapitalisasi kepada jumlah
tercatat aset tetap terkait bila besar
kemungkinan bagi Kelompok Usaha manfaat
ekonomi masa depan menjadi lebih besar dari
standar kinerja awal yang ditetapkan
sebelumnya dan disusutkan sepanjang sisa
masa manfaat aset tetap terkait.
20
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
Kelompok
Usaha
menerapkan
secara
prospektif PSAK No. 48 (Revisi 2009),
Penurunan Nilai Aset, termasuk goodwill dan
aset yang berasal dari kombinasi bisnis.
21
2.
Penurunan
(lanjutan)
Nilai
Aset
2.
Non-Keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
Impairment
(continued)
of
ACCOUNTING
Non-Financial
Assets
22
2.
Penurunan
(lanjutan)
Nilai
Aset
2.
Non-Keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
of
Non-Financial
Assets
Impairment
(continued)
ACCOUNTING
Sewa
j.
Lease
Prior January 1, 2012, there was no
requirement to separately evaluate lease
agreement that contained land and building
elements. As such, the assessment was
perfomed on a combined basis. One of the
considerations in the determining the lease
classification was a comparison of the lease
term with the economic life of the assets.
Further, land could only be owned in the form
of landrights which were not amortized and
were considered as having an indefinite life.
Therefore, a lease agreement that contained
land and building elements would mostly be
classified as an operating lease.
23
2.
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Lease (continued)
24
2.
k.
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
Lease (continued)
Beban Ditangguhkan
k.
Deferred Charges
Costs incurred related to the acquisition of
software application are deferred and
amortized using the straight-line method over
5 (five) years, while costs incurred related to
the acquisition of business licenses are
deferred and amortized using the straight-line
method over the period benefited.
ACCOUNTING
l.
25
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
26
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
Foreign
Currency
Balances
ACCOUNTING
Transactions
and
Pada
tanggal
31
Maret
2013,
31 Desember 2012 dan 2011, nilai tukar yang
digunakan masing-masing adalah sebagai
berikut (Rupiah penuh):
31 Maret 2013/
March 31, 2013
Dolar Amerika Serikat
o.
2.
9.719
9.670
Pajak Penghasilan
o.
9.068
Income Tax
Starting January 1, 2012, the Group adopted
PSAK No. 46 (Revised 2010) ,Accounting for
Income Tax, which requires the Group to
account for the current and future tax
consequences of the future recovery
(settlement) of the carrying amount of assets
(liabilities) that are recognized in the
consolidated statement of financial position,
and transactions and other events of the
current period that are recognized in the
consolidated financial statements.
27
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
28
p.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Imbalan Kerja
p.
Employee Benefits
Effective January 1, 2012, the Group adopts
PSAK No. 24 (Revised 2010), which regulates
the accounting and disclosure requirements of
retirement benefit cost for employees benefits.
PSAK No. 24 (Revised 2010) provides an
additional option in the recognition of actuarial
gains or losses from post-employment
benefits, which gains or losses can be fully
recognized through other comprehensive
income. The group has chosed to use 10%
corridor method to recognize actuarial gain or
loss. The actuarial gains or losses in excess of
the said 10% threshold are recognized on a
straight-line method over the expected
average remaining service years of the
qualified employees. The adoption of revised
PSAK does not give effect to the principles of
recognition and measurement are applied in
the previous period.
29
PENTING
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
30
2.
r.
2.
Pelaporan Segmen
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Segment Reporting
r.
31
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
t.
ACCOUNTING
Provisi
s.
Provisions
Instrumen Keuangan
t.
Financial Instruments
Effective January 1, 2012, the Group adopted
PSAK No. 50 (Revised 2010), Financial
Instruments: Presentation, and PSAK No. 55
(Revised 2011), Financial Instruments:
Recognition and Measurement, and PSAK
No. 60, Financial Instruments: Disclosures.
32
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
PSAK No. 55 (Revisi 2011) mengatur prinsipprinsip pengakuan dan pengukuran aset
keuangan, liabilitias keuangan dan beberapa
kontrak pembelian atau penjualan item
nonkeuangan.
PSAK ini, antara
lain,
menyediakan definisi dan karakteristik derivatif,
kategori instrumen keuangan, pengakuan dan
pengukuran, akuntansi lindung nilai dan
penetapan hubungan lindung nilai.
33
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Aset Keuangan
Financial Assets
Pengakuan Awal
Initial Recognition
Subsequent Measurement
a) Piutang
a) Receivables
Loans and receivables are non-derivative
financial assets with fixed or determinable
payments that are not quoted in an active
market. After initial recognition, PSAK
No. 55 (Revised 2011) requires such assets
to be carried at amortized cost using the
effective interest (EIR) method, and the
related gains or losses are recognized in
the
consolidated
statements
of
comprehensive income when the loans and
receivables are derecognized or impaired,
as well as through the amortization process.
34
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
a) Piutang (lanjutan)
a) Receivables (continued)
jangka
35
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Penghentian Pengakuan
Derecognition
i.
36
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Derecognition (continued)
37
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
38
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
39
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Liabilitas Keuangan
Financial Liabilities
Pengakuan Awal
Initial Recognition
40
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Subsequent Measurement
a) Long-term Interest-bearing
Borrowings
Loans
and
b) Payables
b) Utang
41
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Penghentian Pengakuan
Derecognition
Suatu
liabilitas
keuangan
dihentikan
pengakuannya pada saat kewajiban yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluwarsa.
42
2.
u.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
u.
43
3.
3.
Pertimbangan
Judgments
Sewa
Leases
44
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan (lanjutan)
Judgments (continued)
45
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Imbalan Kerja
Employee Benefits
46
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
47
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pajak Penghasilan
Income Tax
48
3.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Instrumen Keuangan
Financial Instruments
49
4.
4.
Kas
Rupiah
Dolar Amerika Serikat
(AS$288.777 pada tanggal 31 Maret 2013,
AS$246.723 pada tanggal 31 Desember 2012,
dan AS$47.836 pada tanggal
31 Desember 2011)
Bank - pihak ketiga
Rupiah
PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
Citibank N.A., Jakarta
PT Bank Bukopin Tbk
PT Bank Permata Tbk
Deutsche Bank AG, Jakarta
The Bank of Tokyo- Mitsubishi UFJ, Ltd.
PT Bank OCBC NISP Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Mega Tbk
31 Desember 2012/
December 31, 2012
368.705
432.442
2.823
2.386
127.434
39.276
24.575
7.115
3.281
2.880
869
218
145
88
25
-
448.221
598
27.688
8.777
2.649
2.510
1.015
219
257
100
60
5
-
1.898
-
579.591
928.825
31 Desember 2011/
December 31, 2011
222.148
434
155.006
7.918
17.481
1.984
1.900
1.450
445
295
101
101
237
96
4.079
1
413.676
Cash on hand
Rupiah
United States dollar
(US$288,777 as of March 31, 2013
US$246,723 as of December 31, 2012,
and US$47,836 as of December 31, 2011)
49.000
15.000
25.000
20.000
74.800
15.000
-
160.000
129.956
35.000
30.000
198.800
354.956
1.127.625
768.632
Total
50
4.
5.
4.
PIUTANG USAHA
5.
862.900
1.810
607.931
6.781
369.272
Total
862.900
609.741
376.053
Total
863
854
93
2.753
3.841
187
Related party:
Current
1 - 30 days
31 - 60 days
Total accounts receivable trade - related party
532.515
267.870
53.795
8.720
-
1.810
6.781
351.095
194.145
55.558
7.133
-
282.811
81.691
3.800
915
55
Third parties:
Current
1 - 30 days
31 - 60 days
61 - 90 days
More than 90 days
Total accounts receivable trade - third parties
862.900
607.931
369.272
Total
862.900
609.741
376.053
51
Total
5.
6.
5.
Berdasarkan
hasil
penelaahan
terhadap
kemungkinan tidak tertagihnya piutang masingmasing pelanggan pada akhir periode, manajemen
Kelompok Usaha berkeyakinan bahwa seluruh
piutang tersebut dapat ditagih, oleh karenanya,
Kelompok Usaha tidak membentuk cadangan
penurunan nilai.
PERSEDIAAN - NETO
6.
INVENTORIES - NET
This account consists of:
Makanan
Bukan makanan
1.662.493
766.720
1.649.402
780.400
1.099.938
544.398
Food
Non-food
2.429.213
2.429.802
1.644.336
Persediaan - neto
Mutasi penyisihan
sebagai berikut:
persediaan
(4.885)
(3.489)
(3.353)
2.424.328
2.426.313
1.640.983
Inventories - net
usang
adalah
for
inventory
3.489
13.398
(12.002)
3.353
43.653
(43.517)
4.885
3.489
2.974
28.128
(27.749)
Beginning balance
Provision during the year
Write-off of inventories
3.353
Ending balance
52
6.
7.
6.
7.
PREPAID RENT
1.676.265
(353.660)
1.564.516
(328.386)
1.059.155
(235.215)
Prepaid rent
Less current portion
1.322.605
1.236.130
823.940
Long-term portion
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
83.431
1.882
53.193
1.735
Total
85.313
54.928
Total
53
8.
ASET TETAP
8.
FIXED ASSETS
Details of fixed assets are as follows:
Saldo Awal/
Beginning
Balance
Saldo dari
Entitas Anak
pada Tanggal
Akuisisi/
Balances from
Subsidiaries
at Acquisitiion
Date
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
Biaya Perolehan
Kepemilikan langsung
Tanah
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
Cost
Direct ownership
Land
Buildings and infrastructures
Equipment, furniture and fixtures
Vehicles
375.604
2.012.855
1.783.461
131.971
12.297
13.111
2.072
4.329
66.533
112.596
1.678
2.813
5.361
2.306
16.678
440
379.933
2.105.550
1.903.807
133.855
Total
4.303.891
27.480
185.136
10.480
17.118
4.523.145
Total
61.307
Leased Assets
Vehicles
Aset Sewaan
Kendaraan
56.146
5.601
44.469
380
35.351
13.130
(16.678)
50.392
Construction in Progress
Buildings
4.404.506
27.860
226.088
23.610
4.634.844
Total cost
665.943
848.852
87.041
12.546
14.671
922
50.630
62.143
4.024
2.020
3.585
2.019
147
1.601.836
28.139
116.797
7.624
147
12.233
2.527
1.614.069
28.139
119.324
7.624
2.790.437
(440)
(147)
-
Accumulated Depreciation
Direct ownership
727.099
Buildings and infrastructures
922.081 Equipment furniture and fixtures
90.115
Vehicles
1.739.295
Total
14.613
Leased Assets
Vehicles
54
8.
tetap
8.
adalah
sebagai
berikut:
Saldo Awal/
Beginning
Balance
Saldo dari
Entitas Anak
pada Tanggal
Akuisisi/
Balances from
Subsidiaries
at Acquisitiion
Date
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
Biaya Perolehan
Kepemilikan langsung
Tanah
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
324.819
1.475.865
1.296.268
136.516
3.439
120.465
129.160
1.090
47.436
212.652
390.760
12.334
90
23.034
32.727
20.143
226.907
2.174
Cost
Direct ownership
375.604
Land
2.012.855
Buildings and infrastructures
1.783.461 Equipment, furniture and fixtures
131.971
Vehicles
Total
3.233.468
254.154
663.182
75.994
229.081
4.303.891
Total
Aset Sewaan
Kendaraan
31.327
26.993
(2.174)
56.146
Leased Assets
Vehicles
16.737
(1.185)
255.824
(226.907)
44.469
Construction in Progress
Buildings
3.281.532
252.969
945.999
75.994
4.404.506
Total cost
Accumulated Depreciation
Direct ownership
665.943
Buildings and infrastructures
848.852 Equipment, furniture and fixtures
87.041
Vehicles
466.820
617.466
84.446
42.412
47.347
1.884
169.478
205.585
16.627
12.767
21.546
16.794
878
1.168.732
91.643
391.690
51.107
878
1.601.836
Total
6.302
6.809
(878)
12.233
Leased Assets
Vehicles
1.175.034
91.643
398.499
51.107
2.106.498
Total
Aset Sewaan
Kendaraan
55
8.
tetap
8.
adalah
sebagai
berikut:
Saldo Awal/
Beginning
Balance
Saldo dari
Entitas Anak
pada Tanggal
Akuisisi/
Balances from
Subsidiaries
at Acquisitiion
Date
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
Biaya Perolehan
Kepemilikan langsung
Tanah
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
Cost
Direct ownership
Land
Buildings and infrastructures
Equipment, furniture and fixtures
Vehicles
283.144
1.181.032
1.086.225
121.361
64.982
35.532
6.152
41.675
160.969
206.366
19.349
23.918
31.855
13.055
92.800
2.709
324.819
1.475.865
1.296.268
136.516
Total
2.671.762
106.666
428.359
68.828
95.509
3.233.468
Total
Aset Sewaan
Kendaraan
18.087
393
15.556
(2.709)
31.327
Leased Assets
Vehicles
10.382
(301)
99.456
(92.800)
16.737
Construction in Progress
Buildings
543.371
68.828
3.281.532
Total cost
2.700.231
106.758
Akumulasi Penyusutan
Kepemilikan langsung
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
310.580
444.811
72.932
33.549
31.984
4.987
139.014
163.972
15.805
16.323
23.301
10.901
1.623
Total
828.323
70.520
318.791
50.525
1.623
Aset Sewaan
Kendaraan
6.072
(683)
2.536
(1.623)
834.395
69.837
321.327
50.525
1.865.836
Accumulated Depreciation
Direct ownership
466.820
Buildings and infrastructures
617.466 Equipment, furniture and fixtures
84.446
Vehicles
1.168.732
Total
6.302
Leased Assets
Vehicles
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
126.457
22.604
96.817
13.280
Total
149.061
110.097
Total
56
8.
8.
31 Maret 2013
Pekanbaru
Gunung Sindur
Jambi
Balaraja
Persentase
Penyelesaian/
Completion
Percentage
Nilai Tercatat/
Carrying Value
47,97%
20,00%
20,00%
20,00%
Total
24.772
14.127
6.676
3.395
48.970
Perkiraan Waktu
Penyelesaian/
Estimated Time of
Completion
Pekanbaru
Gunung Sindur
Jambi
Balaraja
Total
57
9.
9.
723.184
450.000
523.688
315.000
498.688
49.875
1.173.184
838.688
548.563
Company
Revolving loans
PT Bank Central Asia Tbk
PT Bank Mandiri
(Persero) Tbk
Total
Entitas Anak
Pinjaman revolving
PT Bank Central Asia Tbk
70.000
70.000
70.000
Subsidiary
Revolving loans
PT Bank Central Asia Tbk
Jumlah
70.000
70.000
70.000
Total
Jumlah
1.243.184
908.688
618.563
Total
Perusahaan
Company
Pinjaman revolving
Revolving loans
58
9.
9.
Perusahaan (lanjutan)
Company (continued)
Melakukan
investasi,
penyertaan
atau
membuka usaha baru selain usaha yang telah
ada.
59
9.
9.
Perusahaan (lanjutan)
Company (continued)
Melakukan
peleburan,
penggabungan,
pengambilalihan atau pembubaran.
Mempertahankan
Hak
atas
Kekayaan
Intelektual, antara lain hak cipta, paten dan
merek yang telah atau akan dimiliki oleh
Perusahaan,
termasuk
merek
dagang
Alfamart.
be
1)
1)
2)
2)
3)
3)
4)
4)
60
9.
9.
Perusahaan (lanjutan)
Company (continued)
61
9.
9.
Perusahaan
Company
Pinjaman revolving
Revolving loans
62
9.
9.
Perusahaan (lanjutan)
Company (continued)
PT Bank
(lanjutan)
Mandiri
(Persero)
Tbk
(Mandiri)
PT Bank Mandiri
(continued)
63
9.
9.
Perusahaan (lanjutan)
Company (continued)
PT Bank
(lanjutan)
Mandiri
(Persero)
Tbk
(Mandiri)
PT Bank Mandiri
(continued)
Mempertahankan
Hak
atas
Kekayaan
Intelektual, antara lain hak cipta, paten dan
merek yang telah atau akan dimiliki oleh
Perusahaan,
termasuk
merek
dagang
Alfamart.
1)
1)
Earnings
Before
Interest,
Taxes,
Depreciation and Amortization (EBITDA to
Interest Ratio) to be not less than 2 (two)
times.
2)
2)
3)
64
9.
9.
Entitas Anak
Subsidiary
Pinjaman revolving
Revolving loans
65
31 Desember 2012/
December31, 2012
19.611
22.221
31 Desember 2011/
December 31, 2011
20.159
Pihak ketiga:
PT Tigaraksa Satria Tbk
PT Indomarco Adi Prima
PT Unilever Indonesia Tbk
PT Enseval Putera Megatrading Tbk
PT Arta Boga Cemerlang
PT Nestle Indonesia
PT Coca Cola Distribution Indonesia
PT Unirama Duta Niaga
PT Nippon Indosari Corpindo Tbk
PT Tempo
PT Frisian Flag Indonesia
PT Tirta Investama
PT Indosmart Komunikasi Global
PT Sayap Mas Utama
PT Sari Agrotama Persada
PT Intrasari Raya
PT Ultrajaya Milk Industry Tbk
PT Salim Invomas Pratama Tbk
PT Anugerah Pharmindo Lestari
PT Sinar Sosro Tbk
PT Focus Distribusi Indonesia
PT Campina Ice Cream Industry
PT Parit Padang Global
PT Kao Indonesia
PT Surya Madistrindo
Lain-lain (masing-masing di
bawah Rp20 miliar)
190.995
131.904
110.607
74.462
72.113
71.053
70.566
65.151
62.145
56.491
56.320
55.812
54.615
46.913
46.055
40.822
37.649
36.699
33.718
32.901
32.360
28.760
25.010
23.975
22.800
220.391
118.818
129.321
71.346
72.962
66.167
87.525
56.101
52.122
72.672
86.175
62.291
49.640
50.170
19.689
33.095
32.655
23.666
32.976
33.892
22.641
29.402
12.308
24.713
30.874
1.414.088
1.800.904
1.355.447
2.893.984
3.292.516
2.508.231
2.913.595
3.314.737
2.528.390
Total
Total
66
Third parties:
139.124
PT Tigaraksa Satria Tbk
104.045
PT Indomarco Adi Prima
106.659
PT Unilever Indonesia Tbk
62.851 PT Enseval Putera Megatrading Tbk
55.354
PT Arta Boga Cemerlang
63.153
PT Nestle Indonesia
70.974 PT Coca Cola Distribution Indonesia
44.386
PT Unirama Duta Niaga
39.924
PT Nippon Indosari Corpindo Tbk
49.299
PT Tempo
57.214
PT Frisian Flag Indonesia
47.139
PT Tirta Investama
29.062
PT Indosmart Komunikasi Global
48.673
PT Sayap Mas Utama
24.467
PT Sari Agrotama Persada
25.481
PT Intrasari Raya
29.425
PT Ultrajaya Milk Industry Tbk
16.059
PT Salim Invomas Pratama Tbk
24.785
PT Anugerah Pharmindo Lestari
18.403
PT Sinar Sosro Tbk
13.897
PT Focus Distribusi Indonesia
23.633
PT Campina Ice Cream Industry
10.707
PT Parit Padang Global
28.923
PT Kao Indonesia
19.147
PT Surya Madistrindo
Others (below Rp20 billion each)
Pihak berelasi:
Lancar
1 - 30 hari
31 - 60 hari
61 - 90 hari
Lebih dari 90 hari
Total utang usaha pihak-pihak
berelasi
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December31, 2012
31 Desember 2011/
December 31, 2011
7.070
9.261
3.152
45
83
12.760
6.632
2.627
102
100
11.114
6.547
1.938
560
-
Related parties:
Current
1 - 30 days
31 - 60 days
61 - 90 days
More than 90 days
19.611
22.221
20.159
Pihak ketiga:
Lancar
1 - 30 hari
31 - 60 hari
61 - 90 hari
Lebih dari 90 hari
2.769.897
55.817
26.314
34.085
7.871
3.139.791
79.773
38.757
19.294
14.901
2.408.236
43.608
29.736
15.323
11.328
2.893.984
3.292.516
2.508.231
Total
2.913.595
3.314.737
2.528.390
Total
11. TAXATION
Taxes payable consists of:
Pajak penghasilan:
Pasal 4(2)
Pasal 21
Pasal 23
Pasal 25
Pasal 29
Pajak Pembangunan 1(PB-1)
Pajak Pertambahan Nilai
9.796
3.507
607
188
20.367
185
32.967
Total
67.617
31 Desember 2012/
December 31, 2012
10.986
2.197
631
188
20.367
188
4.100
38.657
67
31 Desember 2011/
December 31, 2011
7.606
9.112
445
50
47
5.693
Income taxes:
Article 4(2)
Article 21
Article 23
Article 25
Article 29
Development Tax 1(PB-1)
Value Added Tax
22.953
Total
2012
15.671
Dikurangi:
Laba Entitas Anak sebelum
pajak penghasilan
(1.623)
(4.663)
Deduct :
Income of Subsidiaries before
income tax
28.523
11.008
14.713
2.527
1.505
594
(8.457)
9.222
(63)
730
275
(14.428)
(7.405)
(611)
(1.676)
2.214
Temporary differences:
Employees benefits expense
Depreciation of leased assets
Gain on sale of property and equipment
Interest on finance lease payables
Depreciation of property and equipment
Payment of finance lease
payables
Allowance for inventory obsolescence
2.866
(3.726)
Beda temporer:
Beban kesejahteraan karyawan
Penyusutan aset sewaan
Laba penjualan aset tetap
Bunga utang sewa pembiayaan
Penyusutan aset tetap
Pembayaran utang sewa
pembiayaan
Penyisihan atas persediaan usang
Beda temporer - neto
Beda tetap:
Permanent differences:
5.077
2.346
2.593
3.369
(18.662)
(9.726)
(1.354)
378
(2.012)
958
(12.215)
(4.818)
19.174
2.464
68
Taxable income
2012
19.174
2.854
2.464
3.911
Taxable income
Company
Subsidiaries
Jumlah
22.028
6.375
Total
(4.794)
(713)
(616)
(978)
(5.507)
(1.594)
3.678
2.305
(1.738)
(1.071)
(153)
(3.425)
(366)
554
Income tax
(expense) benefit - deferred
Company
Provision for employee benefits
Depreciation and
gain on sales of fixed assets
Finance lease payables
Allowance for inventory obsolescence
716
(932)
1.794
1.779
(2.510)
(847)
(2.997)
(747)
penghasilan - tangguhan
Perusahaan
Penyisihan imbalan kerja
Penyusutan dan laba penjualan
aset tetap
Utang sewa pembiayaan
Penyisihan atas persediaan usang
Beban pajak penghasilan
badan tangguhan - Perusahaan
Beban pajak penghasilan
badan tangguhan Entitas Anak
69
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
4.794
713
74.079
10.733
29.052
4.443
5.507
84.812
33.495
(55.835)
(8.610)
(33.251)
(64.445)
(41.755)
(4.393)
Company
Subsidiary
(46.148)
Total prepayments
of income taxes
18.244
2.123
50
Jumlah
20.367
50
Total
Taksiran tagihan
pajak penghasilan
Perusahaan
Entitas Anak
(12.703)
-
Jumlah
(27.746)
(12.703)
Total
Company
Subsidiary
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
(12.703)
(27.746)
-
(23.672)
10.969
(10.969)
(12.703)
-
(40.449)
(12.703)
(23.672)
70
Rekonsiliasi
antara
manfaat/beban
pajak
penghasilan yang dihitung dengan menggunakan
tarif pajak yang berlaku atas laba sebelum pajak
penghasilan
dan
manfaat/beban
pajak
penghasilan seperti disajikan dalam laporan laba
rugi komprehensif konsolidasian untuk periode tiga
bulan yang berakhir pada tanggal 31 Maret 2013
dan 2012 adalah sebagai berikut:
2013
Laba sebelum pajak penghasilan
badan seperti yang disajikan
dalam laporan laba rugi
komprehensif konsolidasian
2012
30.146
15.671
Dikurangi:
Laba Entitas Anak sebelum
pajak penghasilan
(1.623)
(4.663)
Deduct :
Income of Subsidiaries before
income tax
28.523
11.008
(7.131)
(2.752)
4.665
2.431
338
(587)
503
(842)
(1.269)
(93)
(648)
(240)
(4.077)
1.080
(1.548)
801
(2.997)
(747)
71
31 Desember 2011/
December 31, 2011
52.826
33.900
22.632
399
15.248
552
713
53.225
18.075
49.700
16.282
23.345
4.493
71.300
65.982
27.838
(87.242)
(9.923)
(86.136)
(8.221)
(58.437)
(5.638)
(97.165)
-
(94.357)
-
(64.075)
(5.071)
(97.165)
(94.357)
(69.146)
40.730
578
(41.308)
Perusahaan
Entitas Anak
Perusahaan
Entitas Anak
Total liabilitas pajak tangguhan
Aset pajak tangguhan
Perusahaan
Entitas Anak
18.075
16.282
43.940
-
44.657
-
(43.940)
(44.657)
Company
Subsidiary
Company
Subsidiary
72
73
Perusahaan
PT Bank Central Asia Tbk
Entitas Anak
PT Bank Central Asia Tbk
The Bank of TokyoMitsubishi UFJ, Ltd.
Pinjaman committed term
Jumlah utang bank
Dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun
Bagian jangka panjang
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
Company
PT Bank Central Asia Tbk
839.420
143.315
441.107
564.916
558.625
396.845
99.211
99.077
Subsidiary
PT Bank Central Asia Tbk
The Bank of TokyoMitsubishi UFJ, Ltd.
Committed term loan
1.503.547
801.017
837.952
(513.622)
(261.725)
(290.012)
989.925
539.292
547.940
Long-term portion
Perusahaan
Company
74
Perusahaan
Company
75
Perusahaan
Company
Entitas Anak
Subsidiary
76
Entitas Anak
Subsidiary
77
Entitas Anak
Subsidiary
78
Entitas Anak
Subsidiary
79
Entitas Anak
The Bank
(BTMU)
Subsidiary
of
Tokyo-Mitsubishi
UFJ,
Ltd.
80
Finance
lease
payables
represent
lease
arrangements between the Company and
Subsidiary with the following lessor:
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
30.719
4.721
29.119
-
16.841
-
Jumlah
35.440
29.119
16.841
Total
Dikurangi:
Bagian jangka pendek
(17.393)
(14.693)
(7.752)
18.047
14.426
9.089
Less:
Current maturities
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
16.133
23.793
16.975
16.412
9.025
10.370
Total
Dikurangi beban bunga yang
belum jatuh tempo
39.926
33.387
19.395
(4.486)
(4.268)
(2.554)
Total
Less amount
applicable to interest
35.440
29.119
16.841
Present value of
minimum rental payments
(17.393)
(14.693)
(7.752)
18.047
14.426
9.089
Long-term portion
81
MODAL SAHAM
SHARE CAPITAL
Pemegang Saham
Total Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and
Fully Paid
Persentase
Kepemilikan/
Percentage of
Ownership
Total/
Amount
Shareholders
PT Sigmantara Alfindo
Mitsubishi Corporation, Jepang
UBS AG London Branch
HSBC-Fund Services, Arisaig
Asia Consumer Fd Ltd.,
British Virgin Island
UBS AG Singapore
Publik (masing-masing
kepemilikan kurang dari 5%)
1.922.325.191
343.177.700
317.439.000
50,92%
9,09%
8,41%
192.233
34.317
31.744
232.009.500
188.747.500
6,15%
5,00%
23.201
18.875
PT Sigmantara Alfindo
Mitsubishi Corporation, Japan
UBS AG London Branch
HSBC - Fund Services, Arisaig
Asia Consumer Fd Ltd.,
British Virgin Island
UBS AG Singapore
771.255.809
20,43%
77.125
Total
3.774.954.700
100,00%
377.495
Total
Pemegang Saham
Total Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and
Fully Paid
Persentase
Kepemilikan/
Percentage of
Ownership
Total/
Amount
Shareholders
PT Sigmantara Alfindo
Mitsubishi Corporation, Jepang
UBS AG London Branch
HSBC-Fund Services, Arisaig
Asia Consumer Fd Ltd.,
British Virgin Island
Publik (masing-masing
kepemilikan kurang dari 5%)
2.111.072.691
343.177.700
317.439.000
55,92%
9,09%
8,41%
211.107
34.317
31.744
231.112.500
6,12%
23.111
PT Sigmantara Alfindo
Mitsubishi Corporation, Japan
UBS AG London Branch
HSBC - Fund Services, Arisaig
Asia Consumer Fd Ltd.,
British Virgin Island
772.152.809
20,46%
77.216
Total
3.774.954.700
100,00%
377.495
Total
Pemegang Saham
Total Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and
Fully Paid
Persentase
Kepemilikan/
Percentage of
Ownership
Total/
Amount
Shareholders
PT Sigmantara Alfindo
Mitsubishi Corporation, Jepang
Smallcap World Fund Inc.,
Amerika Serikat
HSBC-Fund Services, Arisaig
Asia Consumer Fd Ltd.,
British Virgin Island
Publik (masing-masing
kepemilikan kurang dari 5%)
1.989.921.994
343.177.700
57,99%
10,00%
198.992
34.317
238.268.000
6,94%
23.827
231.112.500
6,73%
23.112
PT Sigmantara Alfindo
Mitsubishi Corporation, Japan
Smallcap World Fund Inc.,
United States of America
HSBC - Fund Services, Arisaig
Asia Consumer Fd Ltd.,
British Virgin Island
629.296.806
18,34%
62.929
Total
3.431.777.000
100,00%
343.177
Total
82
31 Desember/December 31
31 Maret 2013/
March 31, 2013
2012
2011
1.229.168
-
97.251
1.132.487
97.251
-
(570)
Beginning balance
Additional paid-in capital
Difference in value of
transaction with under
common control entities
Shares issuance costs
1.229.168
97.251
Ending balance
(763.493)
465.675
83
Transaksi
dengan
Entitas
964.435
Transfer price
197.841
290.325
1.452.601
(253.575)
Total
Book value of net assets
as of January 31, 2013 (unaudited)
Other comprehensive income - changes in
fair value of available-for-sale
financial assets
763.493
(435.533)
84
Sebelum Restrukturisasi/
Before Restructuring
2012
2011
Sesudah Restrukturisasi/
After Restructuring
2012
2011
ASET
ASET LANCAR
Kas dan setara kas
Piutang
Usaha
Pihak berelasi
Pihak ketiga
Lain-lain
Pihak berelasi
Pihak ketiga
Persediaan - neto
Pajak Pertambahan Nilai
dibayar di muka - neto
Bagian lancar biaya sewa
dibayar di muka
Aset lancar lainnya
Total Aset Lancar
ASET TIDAK LANCAR
Pajak ditangguhkan-neto
Investasi jangka panjang
Aset tetap - setelah dikurangi
akumulasi penyusutan sejumlah
Rp1.385.570 pada 31 Desember
2012 dan Rp1.038.178
pada 31 Desember 2011
Uang muka pembelian
aset tetap
Biaya sewa dibayar di muka setelah dikurangi bagian lancar
ASSETS
1.778
564.317
6.081
345.407
1.810
607.931
6.781
369.272
468
191.552
2.101.473
41.919
1.413.885
223.976
2.426.313
58.155
1.640.983
CURRENT ASSETS
Cash and cash equivalents
Accounts receivable
Trade
Related party
Third parties
Others
Related parties
Third parties
Inventories - net
6.493
10.815
6.493
10.815
259.413
15.720
165.826
6.607
328.386
52.578
235.215
31.305
4.067.778
2.575.568
4.775.112
3.121.158
290.325
156.188
16.282
-
2.191.135
1.668.522
2.790.437
44.472
14.061
44.472
926.564
832.452
585.028
540.175
85
1.127.625
768.632
1.236.130
NON-CURRENT ASSETS
Deferred tax assets-net
Long-term investment
Fixed assets - net of
accumulated depreciation of
Rp1,385,570 as of December 31,
2012 and Rp1,038,178 as of
2.106.498
December 31, 2011
Advances for purchase
14.061
of fixed assets
Prepaid rent - net of
823.940
current portion
-
2011
Sesudah Restrukturisasi/
After Restructuring
2012
2011
51.955
12.703
13.026
29.932
21.704
8.782
57.398
12.703
13.394
35.761
23.672
8.839
3.436.068
2.439.364
4.170.816
3.012.771
TOTAL ASET
7.503.846
5.014.932
8.945.928
6.133.929
TOTAL ASSETS
682
CURRENT LIABILITIES
Short-term bank loans
Accounts payable
Trade
Related parties
Third parties
Others - third parties
Taxes payable
Accrued expenses
Short-term employee
benefits liability
838.688
548.563
908.688
618.563
18.788
2.841.940
132.372
30.612
45.759
12.736
2.195.077
106.869
13.607
31.018
22.221
3.292.516
150.484
38.657
61.340
20.159
2.508.231
126.280
22.953
42.535
61.674
682
61.674
34.437
11.736
49.578
156.474
4.963
29.710
261.725
14.693
72.661
290.012
7.752
46.023
Current portion of
long-term liabilities:
Bank loans
Finance lease payables
Unearned revenue
4.065.584
3.099.699
4.884.659
3.683.190
44.657
41.308
NON-CURRENT LIABILITIES
Deferred tax liabilities - net
108.878
11.695
37.926
135.600
284.633
6.400
32.463
90.527
539.292
14.426
37.926
171.049
547.940
9.089
32.465
108.004
338.756
454.753
807.350
738.806
4.404.340
3.554.452
5.692.009
4.421.996
Total Liabilities
Total Liabilitas
44.657
40.730
86
Sesudah Restrukturisasi/
After Restructuring
2011
2012
2011
EKUITAS
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham - nilai nominal
Rp100 per saham pada tanggal
31 Desember 2012 dan 2011
(Rupiah penuh)
Modal dasar - 12.000.000.000 saham
pada tanggal 31 Desember 2012
dan 2011
Modal ditempatkan
dan disetor penuh 3.774.954.700 saham pada tanggal
31 Desember 2012 dan
3.431.777.000 saham pada tanggal
tanggal 31 Desember 2011
Tambahan modal disetor - neto
Modal proforma yang timbul dari
transaksi restrukturisasi entitas
sepengendali
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Pendapatan komprehensif lainnya
Sub-total
Kepentingan Nonpengendali
EQUITY
Equity Attributable to owners
of the Parent Company
Share capital - Rp100 par value
per share as of
December 31, 2012
and 2011 (full amount)
Authorized - 12,000,000,000 shares
as of December 31, 2012
and 2011
Issued and fully paid share
capital - 3,774,954,700 shares
as of December 31, 2012
and 3,431,777,000
shares as of
377.495
1.229.168
343.177
97.251
377.495
1.229.168
343.177
97.251
205.966
185.720
4.000
1.200.148
253.575
3.000
897.614
119.438
4.000
1.200.148
-
3.000
897.614
-
3.064.386
1.460.480
3.016.777
1.526.762
Sub-total
35.120
237.142
185.171
Non-controlling Interest
Total Ekuitas
3.099.506
1.460.480
3.253.919
1.711.933
Total Equity
7.503.846
5.014.932
8.945.928
6.133.929
87
Setelah
Restrukturisasi
After
Restructuring
5.016.387
(4.296.610)
5.792.525
(4.901.006)
Net Sales
Cost of Goods Sold
719.777
891.519
Gross profit
(607.742)
(99.295)
16.836
(410)
(749.462)
(113.019)
17.125
(2.414)
29.166
43.749
Gross profit
2.112
(20.270)
2.621
(30.699)
Finance income
Finance cost
11.008
(1.548)
15.671
(747)
9.460
14.924
(2.982)
9.460
5.513
11.942
-
14.973
11.942
9.460
2.482
14.973
11.942
Total
Laba bruto
Beban penjualan dan distribusi
Beban umum dan administrasi
Pendapatan operasi lainnya
Beban operasi lainnya
Laba usaha
Pendapatan keuangan
Biaya keuangan
Laba sebelum pajak penghasilan badan
Beban pajak penghasilan, neto
Laba periode berjalan setelah efek
dari penyesuaian proforma
Efek dari penyesuaian proforma
Total
88
jenis
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
Makanan
Bukan makanan
5.246.755
2.184.223
4.014.349
1.778.176
Food
Non-food
Total
7.430.978
5.792.525
Total
Net
sales
to
franchisees
amounted
to
Rp1.67 trillion and Rp1.32 trillion or representing
22.51% and 22.71% from net sales for the three
months period ended March 31, 2013 and 2012,
respectively.
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
2.429.802
6.113.532
1.644.336
4.955.339
8.543.334
(2.429.213)
6.599.675
(1.698.669)
6.114.121
4.901.006
89
Pembelian neto dari pihak-pihak berelasi masingmasing sebesar Rp29,53 miliar dan Rp17,59 miliar
atau 0,48% dan 0,35% dari pembelian neto untuk
periode tiga bulan yang berakhir pada tanggal 31
Maret 2013 dan 2012 (Catatan 22).
18. BEBAN PENJUALAN DAN DISTRIBUSI
525.809
126.457
112.146
83.431
59.732
49.838
42.767
42.015
15.265
13.276
9.410
30.552
327.913
96.817
79.271
53.193
47.863
6.408
40.334
41.359
10.709
18.459
8.854
18.282
1.110.698
749.462
Total
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
94.659
22.604
8.836
6.152
5.358
4.422
4.087
1.882
9.069
54.106
13.280
6.571
3.178
3.799
2.422
19.846
1.735
8.082
157.069
113.019
Total
90
13.329
9.485
7.789
2.883
1.681
2.314
6.227
3.558
2.762
1.986
Administration income
Space and building rental income
Income from administration service
Gain on sale of fixed assets
Product registration
698
278
Others
35.865
17.125
Total
Lain-lain
Total
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
Beban administrasi
Rugi neto selisih kurs atas
aktivitas operasi
Lain-lain
(2.340)
(1.770)
(239)
(159)
(215)
(429)
Administration expense
Net loss on foreign exchange
from operating activities
Others
Total
(2.738)
(2.414)
Total
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
1.829
574
0,02
0.01
29.532
17.590
0,48
0,35
91
31 Desember 2012/
December 31, 2012
17.214
20.411
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December 31, 2012
0,26
0,36
Persentase Terhadap
Total Penghasilan/
Beban yang Bersangkutan/
Percentage to Related
Total Income/Expenses
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
Pendapatan sewa bangunan
PT Atri Distribusindo (b)
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (c)
PT Yamazaki Indonesia (d)
PT Atri Pasifik
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
45
45
0,48
0,72
10
2
3
10
-
0,11
0,02
0,03
0,16
-
60
55
0,64
0,88
Total
2.500
386
366
2,93
0,45
0,67
Total
2.886
366
3,38
0,67
Total
Beban kebersihan
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (h)
1.394
555
10,26
6,60
Beban transportasi
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (i)
42
29
0,15
0,00
Transportation expense
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (i)
Total
854
43
10
Total
468
31 Desember 2012/
December 31, 2012
342
6
-
92
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December 31, 2012
0,0096
0,0005
0.0001
0,0038
0.0001
-
0,0102
0,0039
Total
Penghasilan ditangguhkan
PT Atri Pasifik (b)
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (c)
PT Atri Distribusindo (b)
PT Yamazaki Indonesia (d)
Total
Jasa manajemen konstruksi
PT Perkasa Internusa Mandiri (e)
31 Desember 2012/
December 31, 2012
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December 31, 2012
39
0,0006
28
15
9
39
60
-
0,0004
0,0002
0,0001
0,0007
0,0011
-
Unearned revenue
PT Atri Pasifik (b)
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (c)
PT Atri Distribusindo (b)
PT Yamazaki Indonesia (d)
91
99
0,0013
0,0018
Total
206
8.103
0,002
0,091
No.
Pihak-Pihak Berelasi/
Related Parties
Transaksi/
Transaction
1.
PT Atri Distribusindo
Entitas sepengendali/
Under common control
2.
Entitas sepengendali/
Under common control
3.
Entitas sepengendali/
Under common control
4.
PT Yamazaki Indonesia
Entitas sepengendali/
Under common control
5.
PT Atri Pasifik
Entitas sepengendali/
Under common control
6.
Djoko Susanto
Manajemen kunci/
Key management
93
PARTIES
TRANSACTIONS
94
(f)
(i)
95
23. LIABILITAS
(lanjutan)
IMBALAN
KERJA
KARYAWAN
23. LIABILITIES
(continued)
FOR
EMPLOYEE
BENEFITS
Discount rate
Salary (wages) increase rate
Pension age
Mortality rate
Annual disability rate
Valuation method
31 Desember/December 31
31 Maret 2013/
March 31, 2013
2012
2011
171.049
17.713
108.004
65.380
76.892
43.461
(2.335)
(6.349)
188.762
171.049
96
(6.000)
108.004
a.
Perusahaan
dan
Entitas
Anak
telah
menandatangani beberapa surat kesepakatan
sewa tempat dan partisipasi promosi dengan
para pemasok untuk menempatkan barang
dagangannya
pada
tempat
di
dalam
minimarket milik Perusahaan dan untuk
melakukan kerjasama promosi untuk periode
satu tahun serta dapat diperbaharui atas
kesepakatan bersama. Berdasarkan surat
kesepakatan
ini,
Perusahaan
akan
membebankan biaya sewa tempat dan
partisipasi
promosi
yang
ditentukan
berdasarkan tarif yang disepakati bersama.
a.
b.
Perusahaan
dan
Entitas
Anak
telah
menandatangani
beberapa
perjanjian
kerjasama waralaba dengan pewaralaba untuk
mengoperasikan jaringan minimarket dengan
nama Alfamart dan Alfamidi, dimana
pewaralaba akan menggunakan merek
dagang dan sistem Alfamart dan Alfamidi.
Perusahaan
dan
Entitas
Anak
akan
memberikan bantuan seleksi dan pelatihan
karyawan, paket sistem, administrasi dan
laporan keuangan minimarket, promosi pada
saat pembukaan minimarket, bimbingan
operasional dan supervisi serta konsultasi
manajemen minimarket selama 5 (lima) tahun.
Perjanjian kerjasama ini dapat diperbaharui atas
kesepakatan bersama. Sebagai imbalannya,
Perusahaan
dan
Entitas
Anak
akan
mendapatkan penghasilan waralaba selama 5
(lima) tahun yang dibayar di muka dan
pendapatan kontribusi yang dihitung secara
progresif dengan persentase tertentu dari
penjualan neto pewaralaba setiap bulannya.
Penghasilan dari waralaba masing-masing
sebesar Rp43,64 miliar dan Rp32,74 miliar
untuk periode tiga bulan yang berakhir pada
tanggal 31 Maret 2013 dan 2012 disajikan
sebagai bagian dari akun Penjualan Neto
dalam laporan laba rugi komprehensif
konsolidasian. Penghasilan ditangguhkan dari
waralaba
masing-masing
sebesar
Rp49,39 miliar, Rp49,93 miliar dan Rp41,19
pada tanggal 31 Maret 2013, 31 Desember
2012 dan 2011 disajikan sebagai bagian dari
akun Penghasilan Ditangguhkan dalam
laporan posisi keuangan konsolidasian.
b.
97
24. PERJANJIAN-PERJANJIAN
(lanjutan)
c.
SIGNIFIKAN
c.
Perusahaan
dan
Entitas
Anak
telah
menandatangani beberapa perjanjian sewa
jangka panjang berjangka waktu antara 12
(dua belas) bulan sampai dengan 240 (dua
ratus empat puluh) bulan dengan pihak ketiga
dan pihak-pihak berelasi untuk beberapa
lokasi minimarket dan gudang yang akan
berakhir pada berbagai tanggal antara tahun
2013 sampai dengan tahun 2033. Amortisasi
atas beban sewa sebesar Rp85,31 miliar dan
Rp54,93 miliar masing-masing untuk periode
tiga bulan yang berakhir pada tanggal 31
Maret 2013 dan 2012 dibebankan pada
operasi (Catatan 7, 18 dan 19).
31 Maret 2013
(Tiga bulan)
Laba Per Saham Dasar
Laba neto yang dapat
diatribusikan kepada
Pemilik Entitas Induk
31 Maret 2012
(Tiga bulan)
Laba Per Saham Dasar
Laba neto yang dapat
diatribusikan kepada
Pemilik Entitas Induk
Laba Neto/
Net Income
30.991
Laba Neto/
Net Income
9.460
Jumlah Rata-rata
Tertimbang Saham
per Saham
yang Beredar/
Weighted-average
Number of Shares
Outstanding
3.774.954.700
Jumlah Rata-rata
Tertimbang Saham
per Saham
yang Beredar/
Weighted-average
Number of Shares
Outstanding
3.522.285.404
98
Nilai Laba
per saham
(Rupiah penuh)/
Earnings per
Share Amount
(in Rupiah full
amount)
8,21
Nilai Laba
per saham
(Rupiah penuh)/
Earnings per
Share Amount
(in Rupiah full
amount)
2,69
31 Maret 2013/
March 31, 2013
(Tiga bulan/
Three months)
Catatan/
Notes
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
15.915
6.203
MONETER DALAM
AND
LIABILITY
IN
Rupiah
510.612
4.980
Liabilitas
Liabilities
Utang lain-lain
2.055.891
(1.545.279)
31 Desember 2012/
December 31, 2012
Setara dengan
mata uang
asing/
in foreign
currencies
(full amount)
19.981
(15.001)
(Liabilities) in
United States dollar, net
31 Desember 2011/
December 31, 2011
Setara dengan
mata uang
asing/
in foreign
currencies
(full amount)
Rupiah
Rupiah
4.284
497.644
4.514
Liabilitas
Utang lain-lain
1.253.321
12.120
380.015
3.446
(810.363)
7.836
117.629
1.068
(Liabilities) Assets in
United States dollar, net
99
IN
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN
RISIKO
a.
a.
Manajemen Risiko
Risk Management
Risiko pasar
Market risk
100
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
a.
RISIKO
a.
Kenaikan/
Penurunan
dalam
satuan poin/
Increase/
Decrease
in basis point
Dampak
terhadap
laba sebelum
beban pajak/
Effect on income
before tax expenses
31 Maret 2013
Rupiah
Rupiah
+100
-100
(6.867)
6.867
31 Desember 2012
Rupiah
Rupiah
+100
-100
(17.097)
17.097
31 Desember 2011
Rupiah
Rupiah
+100
-100
(14.565)
14.565
101
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
a.
RISIKO
a.
Dampak
terhadap
laba sebelum
beban pajak/
Effect on income
before tax expenses
Perubahan
tingkat Rp/
Change in
Rp rate
31 Maret 2013
Dolar AS
Dolar AS
1%
-1%
31 Desember 2012
Dolar AS
Dolar AS
1%
-1%
31 Desember 2011
Dolar AS
Dolar AS
1%
-1%
(38)
38
(78)
78
11
(11)
Risiko kredit
Credit risk
102
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
a.
RISIKO
a.
Risiko likuiditas
Liquidity risk
< 1 tahun/
< 1 year
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
> 3 tahun/
> 3 years
Total/
Total
Pada tanggal
31 Maret 2013
Utang bank
jangka pendek
Utang
Usaha
Pihak berelasi
Pihak Ketiga
Lain-lain
Beban akrual
Liabilitas imbalan
kerja jangka pendek
Bagian utang jangka
panjang yang jatuh
tempo dalam waktu
satu tahun:
Utang bank
Utang sewa
pembiayaan
Utang jangka panjang setelah dikurangi
bagian yang jatuh
tempo dalam
waktu satu tahun:
Utang bank
Utang sewa
pembiayaan
Total
As at
March 31, 2013
1.243.184
1.243.184
19.611
2.893.984
306.957
94.699
19.611
2.893.984
306.957
94.699
64.094
513.622
513.622
17.393
17.393
64.094
Short-term
bank loans
Accounts payable
Trade
Related parties
Third parties
Others
Accrued expenses
Short-term employee
benefits liability
Current portion of
long-term liabilities:
Bank loans
Finance lease
payables
Long-term liabilities net of current
portion:
375.165
427.260
187.500
989.925
14.049
3.832
166
18.047
5.153.544
389.214
431.092
187.666
6.161.516
103
Bank loans
Finance lease
payables
Total
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
a.
RISIKO
a.
< 1 tahun/
< 1 year
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
> 3 tahun/
> 3 years
Total/
Total
Pada tanggal
31 Desember 2012
Utang bank
jangka pendek
Utang
Usaha
Pihak berelasi
Pihak Ketiga
Lain-lain
Beban akrual
Liabilitas imbalan
kerja jangka pendek
Bagian utang jangka
panjang yang jatuh
tempo dalam waktu
satu tahun:
Utang bank
Utang sewa
pembiayaan
Utang jangka panjang setelah dikurangi
bagian yang jatuh
tempo dalam
waktu satu tahun:
Utang bank
Utang sewa
pembiayaan
Total
As at
December 31, 2012
908.688
908.688
22.221
3.292.516
150.484
61.340
22.221
3.292.516
150.484
61.340
61.674
261.725
261.725
14.693
14.693
61.674
Short-term
bank loans
Accounts payable
Trade
Related parties
Third parties
Others
Accrued expenses
Short-term employee
benefits liability
Current portion of
long-term liabilities:
Bank loans
Finance lease
payables
Long-term liabilities net of current
portion:
244.934
256.965
37.393
539.292
10.673
3.753
14.426
4.773.341
255.607
260.718
37.393
5.327.059
104
Bank loans
Finance lease
payables
Total
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
a.
RISIKO
a.
< 1 tahun/
< 1 year
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
> 3 tahun/
> 3 years
Total/
Total
Pada tanggal
31 Desember 2011
Utang bank
jangka pendek
Utang
Usaha
Pihak berelasi
Pihak Ketiga
Lain-lain
Beban akrual
Liabilitas imbalan
kerja jangka pendek
Bagian utang jangka
panjang yang jatuh
tempo dalam waktu
satu tahun:
Utang bank
Utang sewa
pembiayaan
Utang jangka panjang setelah dikurangi
bagian yang jatuh
tempo dalam
waktu satu tahun:
Utang bank
Utang sewa
pembiayaan
Total
b.
As at
December 31, 2011
618.563
618.563
20.159
2.508.231
126.280
42.535
20.159
2.508.231
126.280
42.535
682
682
290.012
290.012
7.752
7.752
Short-term
bank loans
Accounts payable
Trade
Related parties
Third parties
Others
Accrued expenses
Short-term employee
benefits liability
Current portion of
long-term liabilities:
Bank loans
Finance lease
payables
Long-term liabilities net of current
portion:
305.028
238.746
4.166
547.940
6.693
2.396
9.089
3.614.214
311.721
241.142
4.166
4.171.243
Manajemen Modal
b.
Bank loans
Finance lease
payables
Total
Capital Management
The primary objective of the Groups capital
management is to ensure that it maintains
healthy capital ratios in order to support its
business, credible facility credit leverage and
maximize shareholder value.
105
28. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
b.
RISIKO
b.
31 Maret 2013/
March 31, 2013
Utang bank jangka pendek (Catatan 9)
Utang sewa pembiayaan (Catatan 13)
Utang bank jangka panjang (Catatan 12)
1.243.184
35.440
1.503.547
2.782.171
Total Ekuitas
2.316.633
Total Equity
1,20
106
Financial
instruments
presented
in
the
consolidated statements of financial position are
carried at fair value, otherwise, they are presented
at carrying amounts as either these are reasonable
approximation of fair values or their fair values
cannot be reliably measured. Further explanations
are provided in the following paragraphs.
107
Aset keuangan
Pinjaman yang diberikan dan piutang
Kas dan setara kas
Piutang usaha
Pihak-pihak berelasi
Pihak ketiga
Piutang lain-lain
Aset tidak lancar lainnya pinjaman karyawan
Aset tidak lancar lainnya uang jaminan
Total
Liabilitas keuangan
Utang dan pinjaman:
Utang bank jangka pendek
Utang usaha
Pihak berelasi
Pihak ketiga
Utang lain-lain
Liabilitas imbalan kerja
jangka pendek
Beban akrual
Utang bank jangka panjang
Utang sewa
pembiayaan
Total
Nilai wajar/
Fair value
672.591
672.591
862.900
112.276
862.900
112.276
15.833
15.833
898
898
1.664.498
1.664.498
Financial assets
Loans and receivables
Cash and cash equivalents
Accounts receivable - trade
Related parties
Third parties
Accounts receivable - others
Other non-current assets loan to employees
Other non-current assets security deposits
Total
1.243.184
1.243.184
19.611
2.893.984
306.957
19.611
2.893.984
306.957
64.094
94.699
1.503.547
64.094
94.699
1.503.548
35.440
35.440
Financial liabilities
Loans and borrowings:
Short-term bank loans
Accounts payable - trade
Related party
Third parties
Accounts payable - others
Short-term employee
benefits liability
Accrued expenses
Long-term bank loans
Finance lease
payables
6.161.516
6.161.516
Total
Nilai wajar/
Fair value
Nilai buku/
Carrying value
1.127.626
1.127.626
768.632
1.810
607.931
223.976
1.810
607.931
223.976
6.781
369.272
58.155
14.066
14.066
8.605
397
397
233
1.975.806
1.975.806
1.211.678
Nilai wajar/
Fair value
Financial assets
Loans and receivables
768.632 Cash and cash equivalents
Accounts receivable - trade
6.781
Related parties
369.272
Third parties
58.155 Accounts receivable - others
Other non-current assets 8.605
loan to employees
Other non-current assets 233security deposits
1.211.678
Total
908.688
908.688
618.563
618.563
22.221
3.292.516
150.484
22.221
3.292.516
150.484
20.159
2.508.231
126.280
20.159
2.508.231
126.280
61.674
61.340
801.017
61.674
61.340
801.017
682
42.535
837.952
682
42.535
837.952
29.119
29.119
16.841
16.841
Financial liabilities
Loans and borrowings:
Short-term bank loans
Accounts payable - trade
Related party
Third parties
Accounts payable - others
Short-term employee
benefits liability
Accrued expenses
Long-term bank loans
Finance lease
payables
5.327.059
5.327.059
4.171.243
4.171.243
Total
108
Jabotabek/
Jabotabek
Penjualan neto
Hasil
Hasil segmen
Sumatera dan
Sulawesi/
Sumatera and
Sulawesi
Total
Segmen/
Total
Segment
3.806.837
2.865.176
758.965
7.430.978
Net sales
163.718
71.765
13.613
249.096
Income
Segment income
(166.879)
82.217
(52.071)
30.146
27.149
(2.997)
162.153
114.946
59.580
80.347
32.215
39.081
253.948
234.374
Aset segmen
4.719.936
2.835.409
1.348.564
8.903.909
Segment assets
Liabilitas segmen
4.891.246
1.334.085
361.945
6.587.276
Segment liabilities
Jabotabek/
Jabotabek
Penjualan neto
Hasil
Hasil segmen
Sumatera dan
Sulawesi/
Sumatera and
Sulawesi
3.061.464
2.254.518
476.543
5.792.525
Net sales
139.575
44.665
2.690
186.930
Income
Segment income
(143.181)
43.749
(28.078)
15.671
(747)
Total
Segmen/
Total
Segment
154.211
80.704
31.270
60.574
109
38.883
23.749
14.924
(2.982)
11.942
224.364
165.027
Capital expenditures
Depreciation and amortization
Jabotabek/
Jabotabek
Sumatera dan
Sulawesi/
Sumatera and
Sulawesi
Total
Segmen/
Total
Segment
Aset segmen
4.367.502
1.791.019
662.891
6.821.412
Segment assets
Liabilitas segmen
2.540.973
1.147.229
240.116
3.928.318
Segment liabilities
31 Maret 2013
(Tiga bulan)
Penjualan segmen - neto
Beban pokok penjualan
Laba bruto
31 Maret 2012
(Tiga bulan)
Penjualan segmen - neto
Beban pokok penjualan
Laba bruto
Makanan/
Food
5.246.755
(4.448.875)
797.880
Makanan/
Food
4.014.349
(3.461.164)
553.185
Bukan Makanan/
Non-Food
2.184.223
(1.665.246)
518.977
Bukan Makanan/
Non-Food
1.778.176
(1.439.842)
338.334
110
Total Segmen/
Total Segment
7.430.978
(6.114.121)
1.316.857
Total Segmen/
Total Segment
5.792.525
(4.901.006)
891.519
31. PARENT
COMPANY
INFORMATION
ONLY
FINANCIAL
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
ASET
ASET LANCAR
Kas dan setara kas
Piutang
Usaha
Pihak berelasi
Pihak ketiga
Lain-lain
Pihak berelasi
Pihak ketiga
Persediaan - neto
Pajak pertambahan nilai
dibayar di muka - neto
Bagian lancar biaya sewa
dibayar di muka
Aset lancar lainnya
ASSETS
409.703
826.636
585.028
2.324
811.605
1.778
564.317
6.081
345.407
55.798
2.097.716
468
191.148
2.101.473
41.919
1.413.885
14.809
6.491
10.815
CURRENT ASSETS
Cash and cash equivalents
Accounts receivable
Trade
Related party
Third parties
Others
Related parties
Third parties
Inventories - net
Prepaid value added
tax - net
282.452
42.892
259.413
15.720
165.826
6.607
3.717.299
3.967.444
2.575.568
1.319.760
355.325
156.188
2.281.913
49.068
2.191.132
44.472
1.668.522
14.061
883.479
57.634
39.758
14.914
832.452
51.955
12.703
13.026
540.175
29.932
21.704
8.782
NON-CURRENT ASSETS
Long-term investment
Fixed assets - net of
accumulated depreciation of
Rp1.497.270 as of March 31, 2013
and Rp1,385,570 as of
December 31, 2012
and Rp1,038,178 as of
December 31, 2011
Advances for purchase of fixed assets
Prepaid rent - net of
current portion
Deferred charges - net
Estimated claims for tax refund
Other non-current assets
4.646.526
3.501.065
2.439.364
TOTAL ASET
8.363.825
7.468.509
5.014.932
TOTAL ASSETS
111
31. PARENT
COMPANY
ONLY
INFORMATION (continued)
31 Maret 2013/
March 31, 2013
31 Desember 2012/
December 31, 2012
31 Desember 2011/
December 31, 2011
FINANCIAL
1.173.184
838.688
548.563
17.243
2.475.631
288.671
50.963
64.094
41.391
18.788
2.841.940
132.372
30.611
61.674
45.758
12.736
2.195.077
106.869
13.607
682
31.018
263.993
14.313
65.218
34.437
11.736
49.586
156.474
4.963
29.710
CURRENT LIABILITIES
Short-term bank loans
Accounts payable
Trade
Related parties
Third parties
Others - third parties
Taxes payable
Short-term employee benefits liability
Accrued expenses
Current portion of
long-term liabilities:
Bank loans
Finance lease payables
Unearned revenue
4.454.701
4.065.590
3.099.699
43.940
44.657
40.730
NON-CURRENT LIABILITIES
Deferred tax liabilities - net
575.428
14.818
36.016
150.313
108.878
11.695
37.926
135.600
284.633
6.400
32.463
90.527
820.515
338.756
454.753
5.275.216
4.404.346
3.554.452
Total Liabilities
Total Liabilitas
EKUITAS
Modal saham - nilai nominal
Rp100 per saham pada tanggal
31 Maret 2013,
31 Desember 2012 dan 2011
Modal dasar
12.000.000.000 saham
pada tanggal 31 Maret 2013,
31 Desember 2012 dan 2011
Modal ditempatkan dan disetor
penuh - 3.774.954.700 saham
pada tanggal 31 Maret 2013
dan pada tanggal 31 Desember 2012,
3.431.777.000 saham
pada tanggal 31 Desember 2011
Tambahan modal disetor - neto
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Pendapatan komprehensif lainnya
377.495
1.229.168
377.495
1.229.168
343.177
97.251
4.000
1.224.371
253.575
4.000
1.199.925
253.575
3.000
897.614
119.438
EQUITY
Share capital - Rp100 par value
per share as of
March 31, 2013,
December 31, 2012 and 2011
Authorized
12,000,000,000 shares
as of March 31, 2013,
December 31, 2012 and 2011
Issued and fully paid 3,774,954,700 shares as of
March 31, 2013 and
as of December 31, 2012
3.431.777.000 shares
as of December 31, 2011
Additional paid-in capital - net
Retained earnings
Appropriated
Unappropriated
Other comprehensive income
Total Ekuitas
3.088.609
3.064.163
1.460.480
Total Equity
8.363.825
7.468.509
5.014.932
112
31. PARENT
COMPANY
ONLY
INFORMATION (continued)
PENJUALAN NETO
BEBAN POKOK PENJUALAN
LABA BRUTO
FINANCIAL
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
6.356.855
5.016.387
(5.280.901)
(4.296.610)
1.075.954
NET SALES
COST OF GOODS SOLD
719.777
GROSS PROFIT
(905.739)
(607.742)
(137.921)
(99.295)
35.163
16.836
(2.101)
(1,580)
LABA USAHA
65.356
27.996
1.676
(38.509)
2.112
(19.100)
28.523
11.008
(4.077)
(1.548)
24.446
9.460
5.513
24.446
14.973
Pendapatan keuangan
Biaya keuangan
113
Finance income
Finance cost
INCOME BEFORE CORPORATE
INCOME TAX
Income tax expense, net
31. PARENT
COMPANY
ONLY
INFORMATION (continued)
Saldo Laba/
Retained Earnings
Tambahan Modal
Disetor - Neto/
Additional Paid-in
Capital - Net
Telah Ditentukan
Penggunaannya/
Appropriated
Total
Ekuitas/
Total Equity
343.177
97.251
3.000
897.614
119.438
1.460.480
34.318
1.131.917
1.166.235
9.460
9.460
377.495
1.229.168
377.495
1.229.168
377.495
Aset Keuangan
Tersedia untuk Dijual/
Available-for-Sale
Financial Assets
Belum Ditentukan
Penggunaannya/
Unappropriated
FINANCIAL
5.513
5.513
3.000
907.074
124.951
2.641.688
4.000
1.199.925
253.575
3.064.163
24.446
24.446
1.229.168
4.000
1.224.371
253.575
3.088.609
114
31. PARENT
COMPANY
ONLY
INFORMATION (continued)
31 Maret 2012/
March 31, 2012
(Tiga bulan/
Three months)
6.122.743
1.676
(5.653.317)
5.030.469
2.112
(4.328.562)
(500.014)
(306.544)
(312.578)
(38.509)
(31.848)
(164.725)
(20.270)
(23.052)
306.423
28.977
(105.424)
218.405
FINANCIAL
(217.010)
(140.891)
(9.201)
(153.374)
(99.772)
(1.580)
(4.596)
(5.874)
(1.331.171)
(256.135)
4.962
(964.435)
747.800
335.000
(56.250)
(6.888)
4.465
-
1.166.235
(550.000)
(221.726)
(1.688)
1.019.662
392.819
(416.933)
355.089
826.636
585.028
409.703
940.117
115
31. PARENT
COMPANY
ONLY
INFORMATION (continued)
a.
Summary
Policies
of
Significant
FINANCIAL
Accounting
keuangan
The
Parent
Company
only
financial
statements have been prepared in accordance
with the Statements of Financial Accounting
Standards (PSAK) No. 4 (Revised 2009),
Consolidated Financial Statements and
Separate Financial Statements are applied
retrospectively from January 1, 2011.
Dasar penyusunan
entitas induk saja
laporan
116
31. PARENT
COMPANY
ONLY
INFORMATION (continued)
b.
Biaya Perolehan
Awal/
Initial
Cost
Investment in Subsidiaries
As of March 31, 2013 the Parent Entity has
investment in Subsidiaries as follow:
Penambahan/
Increase
Biaya Perolehan
Akhir/
Ending
Cost
Pengurangan/
Decrease
Entitas Anak
PT Midi Utama
Indonesia Tbk
PT Sumber
Indah Lestari
FINANCIAL
Subsidiaries
54,57%
65,00%
36.750
964.435
1.001.185
65.000
65.000
PT Midi Utama
Indonesia Tbk
PT Sumber
Indah Lestari
117