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PT Aqua Golden Mississippi TBK Dan Anak Perusahaan / and Subsidiary
PT Aqua Golden Mississippi TBK Dan Anak Perusahaan / and Subsidiary
NERACA KONSOLIDASIAN
31 DESEMBER 2009, 2008 DAN 2007
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
2009
2008
2007
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
2a,3
Piutang usaha
- Pihak ketiga
(setelah dikurangi penyisihan
piutang ragu-ragu sebesar Rp 278
(2008: Rp 599; 2007: Rp 546))
2e,4
- Pihak yang mempunyai
hubungan istimewa
2c,2e,4
Piutang lain-lain
2e,5
Persediaan
(setelah dikurangi penyisihan
persediaan usang dan lambat
bergerak sebesar Rp 8.065
(2008: Rp 2.297;
2007: Rp 1.790))
2f,6
Uang muka pembelian persediaan
Beban dibayar dimuka
Pajak dibayar dimuka
7a
2k,12a
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties (net of allowance for doubtful
accounts of Rp 278
6,179 (2008: Rp 599; 2007: Rp 546))
230,843
60,938
44,200
7,635
7,745
436,758
1,207
511,562
949
444,751
3,567
22,612
26,278
24,701
78,042
3,391
-
45,534
454
7,072
33,909
408
7,072
780,488
660,532
564,787
249
283
242
7b
2k,12d
5,973
1,655
8,317
1,766
21,888
2,268
2g,2h,8
2i
358,792
49
332,516
74
302,246
99
NON-CURRENT ASSETS
Restricted cash and
cash equivalents
Advances for purchases of
fixed assets
Deferred tax assets - net
Fixed assets
(net of accumulated
depreciation and provision
for impairment of Rp 533,065
(2008: Rp 493,604;
2007: Rp 446,832))
Goodwill, net
366,718
342,956
326,743
1,147,206
1,003,488
891,530
TOTAL ASSETS
2a,3
NERACA KONSOLIDASIAN
31 DESEMBER 2009, 2008 DAN 2007
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
2009
2008
2007
43,830
38,810
42,232
2c,9
2k,12b
10
32,317
5,145
19,262
21,048
9,741
13,572
10,956
9,975
13,553
9,253
12,889
2m, 13
1,596
1,428
1,715
123,198
84,482
79,642
321,999
3,103
291,380
10,333
266,886
10,542
196
32,395
26,271
20,507
NON-CURRENT LIABILITIES
Deposits on returnable
bottles and shells
Deferred tax liabilities - net
Other payables
- non-current portion
Employe benefit obligations
- non-current portion
357,693
327,984
297,935
JUMLAH KEWAJIBAN
480,891
412,466
377,577
TOTAL LIABILITIES
9,400
9,442
6,683
MINORITY INTEREST
HAK MINORITAS
EKUITAS
Modal saham - modal dasar
45.000.000 lembar saham,
ditempatkan dan disetor penuh
13.162.473 lembar saham biasa,
dengan nilai nominal Rp 1.000
per saham (Rupiah penuh)
Agio saham
Selisih kurs penjabaran
laporan keuangan
Selisih penilaian kembali aset tetap
Saldo laba:
- Dicadangkan *)
- Belum dicadangkan
Jumlah ekuitas
JUMLAH KEWAJIBAN DAN
EKUITAS
2l,11
2k,12d
2m,13
14
EQUITY
15
16
13,162
8,624
13,162
8,624
2d
2g
17,882
-
22,665
-
17,529
106
17
2,632
614,615
2,632
534,497
467,849
656,915
581,580
507,270
Total equity
1,147,206
1,003,488
891,530
Catatan/
Notes
2009
2008
2007
PENDAPATAN BERSIH
2j,19
2,733,713
2,331,533
1,952,156
2j,20
(2,566,767)
(2,204,849)
(1,832,966)
LABA KOTOR
BEBAN USAHA:
Penjualan
Umum dan administrasi
2j
21
22
LABA USAHA
166,946
126,684
119,190
(3,786)
(35,945)
(3,238)
(27,811)
(2,974)
(26,945)
(39,731)
(31,049)
(29,919)
127,215
95,635
89,271
PENGHASILAN/(BEBAN) LAIN-LAIN:
Penghapusan uang jaminan
botol dan krat
Keuntungan penjualan aset tetap
Penghasilan bunga
(Kerugian)/keuntungan selisih
kurs - bersih
Beban keuangan
Lain-lain
2l, 11
2g,8
7,431
2,697
857
7,475
265
8,766
2d
(3,093)
(448)
695
3,082
(289)
3,067
23
2k,12c
LABA SEBELUM
HAK MINORITAS
HAK MINORITAS
2b,14
LABA BERSIH
2o,25
NET REVENUE
COST OF REVENUE
GROSS PROFIT
OPERATING EXPENSES:
Selling
General and administrative
OPERATING INCOME
OTHER INCOME/(EXPENSES):
Waiver of liability arising from
deposits on returnable
6,898
bottles and shells
709
Gain on sale of fixed assets
676
Interest income
Foreign exchange (loss)/
(1,418)
gain - net
(254)
Finance charges
(61)
Others
8,139
22,366
6,550
135,354
118,001
95,821
(38,286)
(34,189)
(28,953)
97,068
83,812
66,868
INCOME BEFORE
MINORITY INTEREST
(1,155)
(1,475)
95,913
82,337
7,287
6,255
(955)
PROFIT BEFORE
INCOME TAX
MINORITY INTEREST
65,913
NET INCOME
5,008
2d
2d
13,162
13,162
18
17
18
13,162
2g
2d
13,162
18
13,162
Laba bersih
Dividen kas
Selisih kurs penjabaran
laporan keuangan
Laba bersih
Dividen kas
Selisih kurs penjabaran
laporan keuangan
Catatan/
Notes
Modal
saham/
Share
capital
8,624
8,624
8,624
8,624
8,624
Agio saham/
Share
premium
17,882
(4,783)
22,665
22,665
5,136
17,529
2,424
15,105
Selisih kurs
penjabaran
laporan
keuangan/
Currency
translation
difference
(106)
-
106
106
Selisih
penilaian
kembali aset
tetap/
Fixed assets
revaluation
reserve
Lampiran - 3 - Schedule
2,632
2,632
2,632
Dicadangkan/
Appropriated
614,615
95,913
(15,795)
534,497
(2,632)
537,129
106
82,337
(13,163)
467,849
65,913
(8,292)
410,228
Belum
dicadangkan/
Unappropriated
Net income
Cash dividends
Net income
Cash dividends
656,915
(4,783)
95,913
(15,795)
581,580
581,580
5,136
82,337
(13,163)
507,270
2,424
65,913
(8,292)
447,225
Jumlah/
Total
12e
2009
2008
2007
2,839,246
2,295,125
1,962,455
(2,409,147)
(2,059,942)
(1,734,709)
(85,758)
(79,740)
(76,574)
344,341
155,443
151,172
6,923
8,854
769
4,781
676
(35,693)
(32,449)
(40,308)
Receipts of corporate
income tax refund
Receipts of interest income
Payments of tax underpayment
based on tax assessment
letters
Payments of corporate
income tax
322,516
123,763
115,989
(1,909)
(332)
2,850
(133,105)
265
(100,684)
(130,255)
(100,419)
(101,641)
(16,128)
(13,116)
176,133
10,228
6,087
60,938
44,200
36,577
(6,228)
6,510
1,536
60,938
44,200
230,843
8,317
21,888
6,087
10,200
1.
UMUM
1.
GENERAL
Tanggal/Date
1 Maret/March 1990
13 Oktober/October 1994
Tindakan korporasi/
Nature of corporate actions
Saham
ditempatkan
dan disetor
penuh/
Number of
issued and
fully paid shares
Nilai nominal
per saham/
Par value
per share in
full Rupiah
6,000,000
1,000
3,000,000
1,000
1.
UMUM (lanjutan)
Tanggal/Date
16 Oktober/October 1995
8 Agustus/August 1997
1.
GENERAL (continued)
Kebijakan Perusahaan/
Nature of corporate actions
Saham
ditempatkan
dan disetor
penuh/
Number of
issued and
fully paid shares
Nilai nominal
per saham/
Par value
per share in
full Rupiah
2,700,000
1,000
1,462,473
1,000
13,162,473
Perusahaan
mempunyai
kepemilikan
secara
langsung pada anak perusahaan IBIC Sendirian
Berhad (IBIC Sdn. Bhd.) yang berdomisili di Brunei
Darussalam. IBIC Sdn. Bhd. memulai kegiatan
komersial pada tahun 1991. Pada tanggal 31
Desember 2009, 2008 dan 2007 memiliki jumlah
aset masing-masing sebesar Rp 58 miliar, Rp 59
miliar, dan Rp 44 miliar. Aktivitas utamanya sama
dengan Perusahaan.
Parmaningsih, S.E.
Burhan Sutanto
Theresia Lianawaty
Setionegoro
2007
Lisa Tirto Utomo
R. Soekardi
Janto Utomo
Willy Sidharta
John Abdi
Parmaningsih, S.E.
BOARD OF COMMISSIONERS
President Commissioner
Independent Commissioner
Commissioner
BOARD OF DIRECTORS
President Director
Directors
2.
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar
penyusunan
konsolidasian
laporan
keuangan
2.
IKHTISAR
(lanjutan)
b.
c.
d.
KEBIJAKAN
AKUNTANSI
PENTING
Prinsip-prinsip konsolidasi
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Principles of consolidation
c.
d.
2.
IKHTISAR
(lanjutan)
d.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
Penjabaran
perusahaan
laporan
keuangan
anak
2009
6,698
7,117
2008
7,607
6,912
Persediaan
6,502
6,103
2007
f.
Inventories
Harga
perolehan
ditentukan
dengan
menggunakan metode masuk pertama, keluar
pertama.
2.
IKHTISAR
(lanjutan)
f.
g.
KEBIJAKAN
AKUNTANSI
PENTING
Persediaan (lanjutan)
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Inventories (continued)
g.
2.
IKHTISAR
(lanjutan)
g.
KEBIJAKAN
AKUNTANSI
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
h.
PENTING
2009
9 - 33
3 - 10
4-8
5
4 - 10
Tahun/Year
2008 dan/and 2007
9 - 20
5 - 10
4
5
6 - 10
h.
Impairment of assets
At balance sheet date, the Company reviews any
indication of asset impairment.
2.
IKHTISAR
(lanjutan)
h.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
h.
Goodwill
i.
ACCOUNTING
Goodwill
Goodwill represents the excess of the acquisition
cost over the fair value of the net assets of the
acquired entities. Goodwill is amortised using the
straight line method over 20 years with a
consideration that the estimated useful lives of the
main assets acquired are 20 years.
j.
Pendapatan
bersih
adalah
pendapatan
Perusahaan dan anak perusahaan yang diperoleh
dari penjualan produk dan jasa setelah dikurangi
diskon, retur dan pajak pertambahan nilai.
2.
IKHTISAR
(lanjutan)
k.
l.
KEBIJAKAN
AKUNTANSI
PENTING
Perpajakan
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
Taxation
l.
m. Imbalan kerja
m. Employee benefits
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Sehubungan
dengan
imbalan
pensiun,
Perusahaan dan anak perusahaan memiliki
program pensiun iuran pasti yang mencakup
karyawan Perusahaan dan anak perusahaan
yang telah memenuhi persyaratan periode kerja
tertentu.
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Termination benefits
2.
IKHTISAR
(lanjutan)
KEBIJAKAN
AKUNTANSI
PENTING
n.
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
m. Employee benefits (continued)
Pelaporan segmen
n.
p.
ACCOUNTING
Segment reporting
A business segment is a group of assets and
operations engaged in providing products or
services that are subject to risks and returns that
are different from those of other business
segments. A geographical segment is engaged in
providing products or services within a particular
economic environment that are subject to risks
and returns that are different from those of
segments
operating
in
other
economic
environments.
o.
Dividen
Pembagian dividen final diakui sebagai kewajiban
ketika dividen tersebut disetujui Rapat Umum
Pemegang Saham. Pembagian dividen interim
diakui sebagai kewajiban ketika dividen disetujui
berdasarkan keputusan rapat Direksi sesuai
dengan Anggaran Dasar Perusahaan.
p.
Dividends
Final dividend distributions are recognised as a
liability when the dividends are approved in the
General Meeting of the Shareholders. Interim
dividend distributions are recognised as a liability
when the dividends are approved by a Board of
Directors resolution in accordance with the
Companys Articles of Association.
3.
3.
2009
Kas
Rupiah
Dolar Brunei
Dikurangi:
Kas dan setara kas yang dibatasi
penggunaannya
Dolar Brunei
- Standard Chartered Bank, Brunei
Guarantee deposit
untuk tenaga kerja asing
Jumlah kas dan setara kas
2008
81
19
22
65
22
36
100
87
58
4,625
2,491
1,626
8,948
3,071
1,023
4,933
73
1,436
665
348
608
1,148
1,485
4,271
224
100
321
113
162
103
11,183
1,807
16,393
6,729
13
15
23,082
31,640
19,192
168,000
32,904
6,580
29,010
-
24,779
-
249
177
283
201
242
171
207,910
29,494
25,192
231,092
61,221
44,442
(283)
(249)
230,843
60,938
Deposito Rupiah
Deposito Dolar AS
Deposito Dolar Brunei
2007
Cash on hand
Rupiah
Brunei Dollars
Less:
Restricted cash and cash
equivalents
Brunei Dollars
Standard Chartered Bank, Brunei Guarantee deposits
(242)
for foreign employees
44,200
2009
2008
5.40 - 5.50%
0.04 - 0.25%
0.40%
1.05 - 2.55%
0.40%
2007
1.95 - 2.50%
0.40%
Rupiah deposits
US Dollar deposits
Brunei Dollar deposits
4.
PIUTANG USAHA
2009
Pihak ketiga
Dolar Singapura
- Field Catering & Supplies Pte. Ltd.,
Singapura
Rupiah
- Super Value Store Ltd.
Papua Nugini
Dolar Brunei
- Piutang usaha anak perusahaan
(berbagai pelanggan)
Dikurangi: penyisihan piutang
ragu-ragu (anak perusahaan)
4.
TRADE RECEIVABLES
2008
2007
1,635
1,540
108
6,170
6,804
Third parties
Singapore Dollars
Field Catering & Supplies Pte. Ltd., 977
Singapore
Rupiah
Super Value Store Ltd. Papua New Guinea
Brunei Dollars
Subsidiarys trade receivables 5,748
(various customers)
7,913
8,344
6,725
(278)
7,635
(599)
7,745
2008
Saldo akhir
Pihak yang mempunyai
hubungan istimewa
Rupiah
- PT Tirta Investama
Dolar AS
- Frucor Beverages Australia Pty. Ltd.,
Australia
6,179
2007
3,003
3,166
2,633
4,609
43
70
188
4,538
56
66
518
3,481
79
34
498
7,913
8,344
6,725
2009
Saldo awal
Pemulihan
Selisih kurs penjabaran mata uang asing
(546)
Current
Overdue:
1 - 3 months 3 - 6 months 6 months - 1 year Above 1 year -
2007
599
(283)
(38)
546
(36)
89
513
(20)
53
278
599
546
436,758
508,766
2,796
436,758
511,562
Beginning balance
Recovery
Currency translation difference
Ending balance
Related parties
Rupiah
444,716
PT Tirta Investama US Dollars
Frucor Beverages Australia Pty. Ltd., 35
Australia
444,751
4.
4.
180,940
255,818
247,047
264,515
186,133
258,618
436,758
511,562
444,751
5.
PIUTANG LAIN-LAIN
5.
PERSEDIAAN
OTHER RECEIVABLES
Barang jadi
Bahan baku
Bahan pembantu dan kemasan
Barang dalam perjalanan
Suku cadang
Lain-lain
Dikurangi penyisihan persediaan
usang dan lambat bergerak:
- Barang jadi
- Bahan pembantu dan kemasan
- Suku cadang
- Lain-lain
6.
2009
INVENTORIES
2008
2007
2,428
1,768
6,549
615
17,205
2,112
1,973
1,932
6,460
270
16,650
1,290
2,736
2,140
5,600
14,729
1,286
30,677
28,575
26,491
(80)
(265)
(7,720)
-
(112)
(2,185)
-
(38)
(1,710)
(42)
(8,065)
(2,297)
(1,790)
26,278
24,701
22,612
Current
Overdue 1 - 3 months
6.
2007
Finished goods
Raw materials
Indirect materials and packaging
Goods in transit
Spare parts
Others
Less provision for obsolete
and slow moving inventory:
Finished goods Indirect materials and packaging Spare parts Others -
2007
Saldo awal
Penambahan
Pemusnahan
2,297
5,768
-
1,790
1,170
(663)
321
1,469
-
Beginning balance
Additions
Write off
Saldo akhir
8,065
2,297
1,790
Ending balance
6.
7.
PERSEDIAAN (lanjutan)
6.
INVENTORIES (continued)
Manajemen
berkeyakinan
bahwa
penyisihan
persediaan usang dan lambat bergerak cukup
memadai untuk menutupi kemungkinan kerugian dari
persediaan usang dan tidak lancar.
UANG MUKA
a.
7.
ADVANCES
Pembelian persediaan
a.
2009
Pihak ketiga
Dolar AS
Rupiah
Euro
Purchases of inventories
2008
2007
76,153
1,889
-
44,008
278
1,248
20,001
120
-
78,042
45,534
20,121
13,788
78,042
45,534
33,909
b.
b.
Pihak ketiga
2008
5,973
merupakan
uang
muka
Related parties
Rupiah
PT Tirta Sibayakindo -
Third parties
US Dollars
Rupiah
Euro
8,317
Third parties
8.
ASET TETAP
8.
FIXED ASSETS
2009
Awal/
Beginning
Penambahan/
Additions
Pengurangan/
Disposals
7,141
93,915
701
349,132
338,205
818
14,181
15,571
6,993
80,197
361
1,114
818,963
7,157
Nilai perolehan
Tanah
Bangunan dan prasarana
Akumulasi penyusutan
Bangunan dan prasarana
Mesin dan peralatan pabrik
Botol dan krat
Dispenser
Kendaraan bermotor
Peralatan dan perabot kantor
Nilai buku
Lain-lain/
Others
Akhir/
Ending
1,668
8,075
8,809
102,691
(1,319)
(35,280)
(8,983)
(64)
9,835
6,771
(98)
(561)
(4,160)
364,641
389,893
720
4,998
12,461
Acquisition cost
Land
Buildings and improvements
Machinery and factory
equipment
Bottles and shells
Dispensers
Motor vehicles
Office furniture and fixtures
89,366
47,943
(45,646)
-
21,530
(47,456)
884,213
7,644
Construction in progress
826,120
137,309
(45,646)
(25,926)
891,857
37,370
4,753
207,316
222,132
790
13,690
12,306
42,282
58,356
9
191
1,308
(1,282)
(35,280)
(8,865)
(20)
(15,744)
(258)
(95)
(544)
(3,731)
Accumulated depreciation
40,504 Buildings and improvements
Machinery and factory
232,572
equipment
244,950
Bottles and shells
704
Dispensers
4,472
Motor vehicles
9,863
Office furniture and fixtures
493,604
106,899
(45,447)
(21,991)
533,065
(1,619)
332,516
358,792
2008
Awal/
Beginning
Penambahan/
Additions
Pengurangan/
Disposals
6,038
75,364
308,157
308,278
699
13,784
13,690
2,727
61,894
999
(5,298)
(32,332)
(67)
43,546
365
119
397
949
726,010
23,068
65,620
49,356
(37,697)
-
65,030
(65,267)
818,963
7,157
749,078
114,976
(37,697)
(237)
826,120
31,991
3,922
187,185
202,946
667
13,003
11,040
26,957
51,235
9
322
1,170
(4,523)
(32,332)
(67)
446,832
83,615
(36,922)
Nilai perolehan
Tanah
Bangunan dan prasarana
Akumulasi penyusutan
Bangunan dan prasarana
Mesin dan peralatan pabrik
Botol dan krat
Dispenser
Kendaraan bermotor
Peralatan dan perabot kantor
Nilai buku
302,246
Lain-lain/
Others
Akhir/
Ending
1,103
18,551
1,457
(2,303)
283
114
365
163
79
Acquisition cost
7,141
Land
93,915 Buildings and improvements
Machinery and factory
349,132
equipment
338,205
Bottles and shells
818
Dispensers
14,181
Motor vehicles
15,571
Office furniture and fixtures
Construction in progress
Accumulated depreciation
37,370 Buildings and improvements
Machinery and factory
207,316
equipment
222,132
Bottles and shells
790
Dispensers
13,690
Motor vehicles
12,306
Office furniture and fixtures
493,604
332,516
8.
8.
2007
Awal/
Beginning
Penambahan/
Additions
Pengurangan/
Disposals
6,038
69,968
277,798
278,941
603
14,011
14,357
4,233
62,367
30
153
63
(856)
(33,230)
(702)
(831)
26,982
200
66
322
101
661,716
5,138
66,846
51,862
(35,619)
-
33,067
(33,932)
726,010
23,068
666,854
118,708
(35,619)
(865)
749,078
27,625
3,595
165,308
190,356
601
12,748
10,606
23,886
45,669
2
713
1,176
(626)
(33,220)
(666)
(831)
(1,383)
141
64
208
89
407,244
75,041
(35,343)
(110)
Nilai perolehan
Tanah
Bangunan dan prasarana
Akumulasi penyusutan
Bangunan dan prasarana
Mesin dan peralatan pabrik
Botol dan krat
Dispenser
Kendaraan bermotor
Peralatan dan perabot kantor
Nilai buku
Lain-lain/
Others
Akhir/
Ending
5,396
771
259,610
Acquisition cost
6,038
Land
75,364 Buildings and improvements
Machinery and factory
308,157
equipment
308,278
Bottles and shells
699
Dispensers
13,784
Motor vehicles
13,690
Office furniture and fixtures
Construction in progress
Accumulated depreciation
31,991 Buildings and improvements
Machinery and factory
187,185
equipment
202,946
Bottles and shells
667
Dispensers
13,003
Motor vehicles
11,040
Office furniture and fixtures
446,832
302,246
2009
2008
2007
Hasil penjualan
Nilai buku bersih
2,850
(153)
265
-
888
(179)
Sales proceeds
Net book value
2,697
(45)
265
(775)
709
(97)
2,652
(510)
612
2009
Beban pokok pendapatan
Beban penjualan
Beban umum dan administrasi
2008
2007
105,116
55
1,728
82,785
111
719
73,357
918
766
106,899
83,615
75,041
Cost of revenue
Selling expenses
General and administrative expenses
8.
8.
2007
3,777
1,756
(1,428)
(526)
10,150
(4,341)
(2,032)
14,544
1,000
(4,851)
(543)
3,579
3,777
10,150
Beginning balance
Additions
Write-off
Recovery
Ending balance
Penurunan nilai aset tetap sebesar Rp 14,5 miliar bersih pada awal tahun 2007 adalah untuk mesinmesin yang berhubungan dengan produk tertentu
yang dihentikan, termasuk Aqua Splash of Fruit
(ASOF). Manajemen berpendapat bahwa aset tetap
tersebut idle dan manajemen belum memiliki
rencana jangka panjang terperinci lebih lanjut,
sehingga nilainya diturunkan ke jumlah yang dapat
diperoleh kembali. Selama tahun 2009 Perusahaan
telah menghapuskan sejumlah Rp 1,4 miliar (2008:
Rp 4,3 miliar; 2007: Rp 4,9 miliar) dan pemulihan
kembali sejumlah Rp 526 juta (2008: Rp 2 miliar;
2007: Rp 543 juta).
9.
HUTANG USAHA
9.
2009
Pihak ketiga
- Rupiah
- Dolar AS
- Dolar Singapura
- Euro
- Dolar Brunei
- Yen Jepang
- Frank Swiss
TRADE PAYABLES
2008
2007
36,842
6,322
229
220
217
-
27,933
8,384
1,414
1,035
34
10
31,705
10,446
60
21
-
43,830
38,810
42,232
32,317
9,741
76,147
48,551
42,232
Third parties
Rupiah US Dollars Singapore Dollars Euro Brunei Dollars Japanese Yen Swiss Franc -
Related party
Rupiah
PT Tirta Sibayakindo -
2009
Pihak ketiga:
- Lancar
- Lewat jatuh tempo:
- 1 - 3 bulan
- 3 - 6 bulan
Pihak yang mempunyai
hubungan istimewa:
- Lancar
2007
38,791
34,750
41,956
4,982
57
4,060
-
177
99
Third parties:
Current Overdue: 1 - 3 months 3 - 6 months -
32,317
9,741
Related parties:
Current -
76,147
48,551
42,232
2009
Bonus
Beban pemeliharaan pabrik
Jasa profesional
Listrik
Kegiatan sosial perusahaan
Lembur karyawan
Lain-lain (masing-masing
dibawah Rp 1 miliar)
2008
2008
2007
7,161
4,558
2,650
2,540
1,573
1,454
4,846
434
1,980
987
3,994
1,040
2,278
1,324
1,112
1,728
4,253
21,048
9,975
12,889
Bonus
Plants maintenance fees
Professional services
Electricity
Corporate social activities
Employees overtime
Others
(each below Rp 1 billion)
11. DEPOSITS
SHELLS
2009
2008
287,463
3,917
321,999
291,380
266,886
12. PERPAJAKAN
12. TAXATION
a.
2009
Perusahaan
Lebih bayar pajak penghasilan
badan tahun 2007
b.
2008
b.
2009
Anak perusahaan
Pajak penghasilan badan
Prepaid taxes
2007
7,072
Hutang pajak
Perusahaan
Pajak penghasilan:
- Pasal 21
- Pasal 23 dan 26
- Pasal 25/29
Pajak Pertambahan Nilai
2007
318,366
3,633
a.
2008
7,072
The Company
Overpayment of corporate
income tax year 2007
Taxes payable
2007
237
55
14,295
726
1,811
130
3,731
700
351
540
2,850
1,190
15,313
6,372
4,931
3,949
4,584
4,322
19,262
10,956
9,253
The Company
Income taxes:
Article 21 Articles 23 and 26 Articles 25/29 Value Added Tax
The subsidiary
Corporate income tax
c.
2009
Perusahaan
Kini
Tangguhan
Anak perusahaan
Kini
Tangguhan
Konsolidasian
Kini
Tangguhan
2008
31,971
(209)
27,398
(491)
36,427
31,762
26,907
1,965
(106)
1,621
806
2,143
(97)
1,859
2,427
2,046
45,622
(7,336)
33,592
597
29,541
(588)
38,286
34,189
28,953
2009
2007
43,657
(7,230)
Rekonsiliasi
antara
laba
sebelum
pajak
penghasilan dengan penghasilan kena pajak
Perusahaan adalah sebagai berikut:
2007
135,354
118,001
95,821
4,619
5,900
3,819
(7,632)
(9,803)
(6,820)
92,820
132,341
114,098
Permanent differences:
(4,619)
(5,900)
(3,819)
4,757
(1,055)
662
(471)
(4,395)
(430)
(917)
(5,709)
(8,644)
6,292
5,477
4,345
8,442
(8,286)
(3,927)
5,768
2,315
1,678
507
852
(312)
1,469
394
4,928
24,495
(1,762)
7,209
Temporary differences:
Employee benefit obligations Differences between accounting and fiscal depreciation
Provision for obsolete and slow moving inventory
Provision for bonus Provision others -
155,919
106,627
91,385
43,657
31,971
27,398
(32,375)
(30,398)
(34,470)
11,282
1,573
(7,072)
Tax underpayment/(overpayment)
- the Company
1,965
1,621
2,143
2009
Laba Perusahaan sebelum
pajak penghasilan
Pajak dihitung pada tarif 28%
(2008 dan 2007: tarif pajak
progresif)
Beban yang tidak dapat dikurangkan
Bagian laba bersih anak perusahaan
Pendapatan yang dikenakan
pajak final
Penyesuaian atas perubahan
tarif pajak
Beban pajak penghasilan Perusahaan
Beban pajak penghasilan
anak perusahaan
d.
c.
2008
132,341
114,098
37,055
1,332
(1,293)
34,212
199
(1,770)
27,828
354
(1,146)
(295)
(141)
(129)
(372)
(738)
36,427
31,762
1,859
2,427
38,286
34,189
2008
92,820
2007
21,251
d.
Dikreditkan
ke laporan
laba rugi/
Credited
to statement
of income
Selisih kurs
penjabaran
mata uang
asing/
Currency
translation
differences
2009
(4,503)
(1,133)
(29)
238
(9)
(895)
(38)
(643)
(1,357)
(7,756)
-
(1,373)
(433)
(742)
(408)
(2,016)
(1,790)
(8,498)
(408)
10,333
(7,230)
3,103
(1,771)
5
(173)
67
557
(340)
(1,766)
(106)
217
16,748
2007
Kewajiban pajak tangguhan
Perusahaan
Perbedaan antara nilai buku bersih
aset tetap komersial dan fiskal
Penyisihan atas penurunan
nilai aset tetap
Penyisihan atas tunjangan cuti
Penyisihan persediaan usang
dan lambat bergerak
Penyisihan atas bonus
Kewajiban imbalan kerja
Dikreditkan
ke laporan
laba rugi/
Credited
to statement
of income
22,114
(863)
21,251
(1,133)
(29)
(537)
(1,198)
(6,667)
(106)
(159)
(1,089)
(643)
(1,357)
(7,756)
(209)
10,333
(1,850)
(418)
346
460
(267)
(37)
(2,268)
806
(304)
(1,766)
Dikreditkan
ke laporan
laba rugi/
Credited
to statement
of income
Selisih kurs
penjabaran
mata uang
asing/
Currency
translation
differences
2007
22,255
(141)
22,114
(4,363)
(94)
1,318
(31)
(3,045)
(125)
(96)
(1,080)
(5,589)
(441)
(118)
(1,078)
(537)
(1,198)
(6,667)
(491)
10,542
11,033
Aset pajak tangguhan
Anak perusahaan
Perbedaan antara nilai buku bersih
aset tetap komersial dan fiskal
Selisih kurs yang belum direalisasi
1,912
96
2006
Kewajiban pajak tangguhan
Perusahaan
Perbedaan antara nilai buku bersih
aset tetap komersial dan fiskal
Penyisihan atas penurunan
nilai aset tetap
Penyisihan atas tunjangan cuti
Penyisihan persediaan usang
dan lambat bergerak
Penyisihan atas bonus
Kewajiban imbalan kerja
2008
(3,045)
(125)
10,542
Aset pajak tangguhan
Anak perusahaan
Perbedaan antara nilai buku bersih
aset tetap komersial dan fiskal
Selisih kurs yang belum direalisasi
Selisih kurs
penjabaran
mata uang
asing/
Currency
translation
differences
(1,637)
(320)
(36)
(61)
(176)
(38)
(1,957)
(97)
(214)
(2,268)
e.
e.
Tax Assessments
Perusahaan
The Company
f.
e.
Anak Perusahaan
The Subsidiary
Administrasi
f.
Imbalan pensiun
Imbalan jangka panjang lainnya
Administration
2008
2007
30,334
3,657
25,972
1,727
21,180
1,042
33,991
27,699
22,222
(1,596)
(1,428)
(1,715)
32,395
26,271
20,507
Pension benefits
Other long-term benefits
Current portion
Non-current portion
Imbalan pensiun
Pension benefits
2009
Nilai kini dari kewajiban
Kerugian aktuarial yang belum diakui
Beban jasa lalu yang belum diakui
2008
53,756
(16,412)
(7,010)
34,628
(899)
(7,757)
36,158
(6,473)
(8,505)
30,334
25,972
21,180
2007
Present value of obligations
Unrecognised actuarial loss
Unrecognised past service cost
Provision in the consolidated
balance sheets
consolidated
2007
4,272
4,488
580
748
2,558
3,540
224
748
2,641
3,119
266
651
10,088
7,070
6,677
2009
2007
Awal tahun
Jumlah beban yang dibebankan
di laporan laba rugi konsolidasian
Pemindahan karyawan
Pembayaran imbalan pensiun
25,972
21,180
17,549
10,088
(5,112)
(614)
7,070
(976)
(1,302)
6,677
(3,046)
Akhir tahun
30,334
25,972
21,180
2009
Nilai kini dari kewajiban/penyisihan
di neraca konsolidasian
3,657
2008
1,727
2007
1,042
2009
2008
consolidated
2007
579
270
545
600
94
65
442
77
180
1,055
2,449
759
699
Awal tahun
Jumlah beban yang dibebankan
di laporan laba rugi konsolidasian
Pemindahan karyawan
Pembayaran imbalan
1,727
Akhir tahun
3,657
2007
1,042
2,449
(286)
(233)
759
31
(105)
1,727
1,080
699
(737)
1,042
Penyisihan
imbalan
kerja
dihitung
oleh
PT
Eldridge
Gunaprima
Solution,
aktuaris
independen, dalam laporan aktuaria tertanggal
8 Maret 2010.
2009
2008
2007
55 - 60 tahun/years
10.50 %
9%
CSO 1999
10% dari
tabel kematian/
of mortality table
55 - 60 tahun/years
13%
9%
CSO 1999
10% dari
table kematian/
of mortality table
55 - 60 tahun/years
10%
9%
CSO 1999
10% dari
table kematian/
of mortality table
Minority interest in the net assets of the subsidiary IBIC Sdn. Bhd.
2008
2007
9,442
1,155
(1,197)
6,683
1,475
1,284
5,122
955
606
9,400
9,442
6,683
Pemegang Saham
PT Tirta Investama
Masyarakat
(masing-masing dengan
kepemilikan kurang dari 5%)
Persentase
kepemilikan/
Percentage
of ownership
%
Saham/
Shares
Nilai/
Value
Shareholders
12,419,090
94.35
12,419
PT Tirta Investama
743,383
5.65
743
Public
(all holdings below 5%)
13,162,473
100.00
13,162
Pemegang Saham
PT Tirta Investama
Masyarakat
(masing-masing dengan
kepemilikan kurang dari 5%)
Saham/
Shares
Persentase
kepemilikan/
Percentage
of ownership
%
Nilai/
Value
Shareholders
12,319,500
93.60
12,319
PT Tirta Investama
842,973
6.40
843
Public
(all holdings below 5%)
13,162,473
100.00
13,162
Jumlah/
Amount
15,795
13,163
8,292
1,200
1,000
630
Period
Penjualan barang
a.
2009
Pihak ketiga
Lokal
Ekspor
Pihak yang mempunyai
hubungan istimewa
Lokal
Ekspor
b.
2008
27,668
5,968
24,135
4,929
36,710
33,636
29,064
2,664,815
317
2,269,071
3,252
1,900,447
2,176
2,665,132
2,272,323
1,902,623
2,701,842
2,305,959
1,931,687
b.
2009
Pendapatan bersih
2007
27,981
8,729
Penyediaan jasa
Sales of goods
2008
Related parties
Domestic
Export
Rendering of services
2007
29,189
23,952
19,328
2,682
1,622
1,141
31,871
25,574
20,469
2,331,533
1,952,156
2,733,713
Third parties
Domestic
Export
Related parties
Technical assistance fees
(Refer to Notes 26 and 27)
Royalty income
(Refer to Notes 26 and 27)
Net revenue
2008
2007
320,656
48,357
252,257
350,711
40,295
216,247
306,278
37,085
201,832
621,270
607,253
545,195
1,973
1,945,952
(2,428)
2,736
1,596,833
(1,973)
1,845
1,288,662
(2,736)
2,566,767
2,204,849
1,832,966
Pengangkutan
Lain-lain (masing-masing
di bawah Rp 1 miliar)
2008
1,853
1,966
1,803
1,933
1,272
1,171
3,786
3,238
2,974
2008
2007
21,224
7,976
1,728
19,160
1,443
719
17,298
1,513
766
1,200
796
589
1,200
1,488
910
1,200
1,559
1,187
2,432
2,891
3,422
35,945
27,811
26,945
Freight
Miscellaneous
(each below Rp 1 billion)
2007
2008
684
2007
858
1,069
526
(2,251)
2,032
(247)
543
(945)
(45)
1,781
(775)
1,199
(97)
(1,000)
369
695
3,067
(61)
Scrap sales
Fixed assets impairment recovery
(Refer to Notes 8)
Tax expenses and penalties
Fixed assets written-off - net book
value (Refer to Notes 8)
Fixed assets impairment charges
Miscellaneous - net
Laba bersih
2008
95,913
82,337
13,162,473
13,162,473
7,287
6,255
5,008
Net income
13,162,473
Pihak-pihak
istimewa
65,913
I.
2007
mempunyai
I.
Related parties
Pihak-pihak yang
istimewa (lanjutan)
mempunyai
hubungan
Production
(continued)
and
distribution
agreements
II.
Pihak-pihak yang
istimewa (lanjutan)
mempunyai
hubungan
Pihak ketiga
II.
Third party
Perusahaan
The Company
Perusahaan,
bersama
dengan
PT
Tirta
Investama, pemegang saham utama Perusahaan,
memperoleh fasilitas dari bank HSBC yang
mencakup:
Pinjaman
ini
berlaku
sampai
dengan
30 April 2010. Pada tanggal laporan keuangan
konsolidasian ini, perpanjangan perjanjian sedang
dalam proses.
Anak Perusahaan
The Subsidiary
27. TRANSAKSI
DENGAN
PIHAK-PIHAK
MEMPUNYAI HUBUNGAN ISTIMEWA
YANG
Perusahaan/
Company
Hubungan/
Relationship
Sifat saldo/transaksi/
Nature of balances/transactions
PT Tirta Investama
PT Tirta Sibayakindo
27. TRANSAKSI
DENGAN
PIHAK-PIHAK
YANG
MEMPUNYAI HUBUNGAN ISTIMEWA (lanjutan)
27. TRANSACTIONS
(continued)
Rincian
transaksi
dengan
pihak-pihak
yang
mempunyai hubungan istimewa adalah sebagai
berikut:
2009
Penjualan barang
PT Tirta Investama
Frucor Beverages Australia Pty. Ltd.,
Australia
Jasa bantuan teknik
PT Tirta Investama
PT Tirta Sibayakindo
Pendapatan royalti
PT Tirta Investama
RELATED
PARTIES
2008
2007
2,664,815
2,269,071
1,900,447
317
3,252
2,176
Sales of goods
PT Tirta Investama
Frucor Beverages Australia Pty. Ltd.,
Australia
24,829
4,360
20,032
3,920
16,956
2,372
2,682
1,622
1,141
Royalty income
PT Tirta Investama
2,697,003
2,297,897
1,923,092
98.65%
98.56%
98.51%
26,136
11,639
34,082
Purchases of bottles
PT Tirta Investama
19.03%
10.18%
28.71%
1,655,273
290,679
1,342,219
254,614
1,130,467
158,104
1,945,952
1,596,833
1,288,571
100%
100%
99.99%
1,200
1,200
1,200
3.00%
3.86%
4.01%
WITH
7,997
0%
91.23%
of finished goods)
2009
Indonesia
Brunei
Darussalam
Penyesuaian
dan eliminasi/
Adjustments
and
eliminations
Konsolidasian/
Consolidated
Pendapatan bersih
Lokal
Ekspor
2,696,686
9,046
27,981
-
2,724,667
9,046
Net revenue
Domestic
Export
2,705,732
27,981
2,733,713
2,549,573
3,994
13,200
-
2,562,773
3,994
Cost of revenue
Domestic
Export
2,553,567
13,200
2,566,767
Laba kotor
Lokal
Ekspor
147,113
5,052
14,781
-
161,894
5,052
Gross profit
Domestic
Export
152,165
14,781
166,946
Laba usaha
118,039
8,763
413
127,215
Operating income
Laba bersih
95,913
5,773
(5,773)
95,913
Net income
1,111,589
57,949
(22,332)
1,147,206
Assets
Kewajiban
472,554
10,948
(2,611)
480,891
Liabilities
357,366
1,426
136,765
544
137,309
Beban penyusutan
105,880
1,019
106,899
Depreciation expense
Aset
Indonesia
Brunei
Darussalam
Penyesuaian
dan eliminasi/
Adjustments
and
eliminations
Konsolidasian/
Consolidated
Pendapatan bersih
Lokal
Ekspor
2,294,645
9,220
27,668
-
2,322,313
9,220
Net revenue
Domestic
Export
2,303,865
27,668
2,331,533
2,186,995
4,271
13,583
-
2,200,578
4,271
Cost of revenue
Domestic
Export
2,191,266
13,583
2,204,849
Laba kotor
Lokal
Ekspor
107,650
4,949
14,085
-
121,735
4,949
Gross profit
Domestic
Export
112,599
14,085
126,684
Laba usaha
86,043
9,180
412
95,635
Operating income
Laba bersih
82,337
7,375
(7,375)
82,337
Net income
Aset
959,781
58,807
(15,100)
1,003,488
Assets
Kewajiban
398,334
14,132
412,466
Liabilities
330,426
2,090
114,515
461
114,976
82,629
986
83,615
Depreciation expense
Beban penyusutan
Brunei
Darussalam
Indonesia
Konsolidasian/
Consolidated
Pendapatan bersih
Lokal
Ekspor
1,921,275
7,105
24,135
-
(359)
-
1,945,051
7,105
Net revenue
Domestic
Export
1,928,380
24,135
(359)
1,952,156
1,817,313
3,628
12,025
-
1,829,338
3,628
Cost of revenue
Domestic
Export
1,820,941
12,025
1,832,966
Laba kotor
Lokal
Ekspor
103,962
3,477
12,110
-
(359)
-
115,713
3,477
Gross profit
Domestic
Export
107,439
12,110
(359)
119,190
Laba usaha
81,736
7,535
89,271
Operating income
Laba bersih
65,913
4,774
(4,774)
65,913
Net income
Aset
856,661
44,070
(9,201)
891,530
Assets
Kewajiban
366,920
10,657
377,577
Liabilities
299,926
2,320
118,403
305
118,708
74,123
918
75,041
Depreciation expense
Beban penyusutan
Aset moneter
Kas dan setara kas
Piutang usaha
- Pihak ketiga
AND
LIABILITIES
IN
USD
BND
SGD
23,984
4,308,191
2,007,763
921,170
244,103
23,984
4,308,191
2,928,933
244,103
Monetary assets
Cash and cash equivalents
Trade receivables
Third parties -
USD
BND
Kewajiban moneter
Hutang usaha
- Pihak ketiga
(16,285)
7,699
3,635,638
104
34,175
Setara Rupiah
(dalam jutaan Rupiah)
Jumlah dalam Rupiah-bersih
(34,189)
2,896,535
209,914
19,401
1,406
Rupiah equivalent
(in million Rupiah)
(32,398)
Total in Rupiah-net
55,086
2007
Hutang usaha:
- Pihak ketiga
Hutang lain-lain
SGD
Monetary liabilities
Trade payables
Third parties -
(672,553)
2008
Hutang usaha:
- Pihak ketiga
Hutang lain-lain
IN
51,836
546
55,404
381
Reklasifikasi/
reclassification
(13,026)
13,026
(13,172)
13,172
Setelah
reklasifikasi/
After
reclassification
38,810
13,572
2008
Trade payables:
Third parties Other payables
42,232
13,553
2007
Trade payables:
Third parties Other payables