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PricewaterhouseCoopers
Kata Pengantar
Foreword
PricewaterhouseCoopers
Haryanto Sahari
Senior Partner
KAP Haryanto Sahari & Rekan
(PricewaterhouseCoopers)
Tia Adityasih
Ketua / Chairperson
Ikatan Akuntan Indonesia /
Indonesian Institute Of Accountants
Kompartemen Akuntan Publik /
Compartment of Public Accountants
Januari / January 2006
PricewaterhouseCoopers
PricewaterhouseCoopers
Struktur Publikasi
Structure of Publication
Halaman / Page
Pernyataan direksi
Neraca konsolidasian
10
13
15
21
24
131
135
138
Indeks
139
Index
Format Ilustrasi
Laporan Keuangan Konsolidasian PSAK
Referensi di sisi kiri laporan keuangan konsolidasian
mengacu pada paragraf PSAK yang memuat suatu
pengungkapan sebagai contoh 8p40 mengacu pada
PSAK 8 paragraf 40; 30BII.6 mengacu pada PSAK 30
Bab II paragraf 6. Sedangkan PB (Peraturan BAPEPAM)
dan IAS / IFRS masing-masing mengacu pada
peraturan yang dikeluarkan Badan Pengawas Pasar Modal
Indonesia dan International Accounting Standards /
International Financial Reporting Standards. Istilah PS
(Pengungkapan Sukarela) menunjukkan bahwa
pengungkapan dianjurkan berdasarkan praktik terbaik,
namun tidak diwajibkan menurut PSAK. Tambahan
catatan dan penjelasan disajikan dalam kotak,
sebagaimana antara lain terdapat di halaman 7.
PricewaterhouseCoopers
1. Nama
Alamat kantor
Eduard Baru
Jl. Raya No. 12,
Jakarta 34567, Indonesia
Jl. Imam Bonjol 30
Jakarta 21073
(021) 313660
Direktur Utama
1. Name
Office address
Ivan Suroso
Jl. Rasuna Said 19
Jakarta 30823, Indonesia
Jl. Pekojan 21
Jakarta 11165
(021) 5212009
Wakil Direktur Utama
2. Name
Office address
Alamat rumah
sesuai KTP
Nomor telepon
Jabatan
2. Nama
Alamat kantor
Alamat rumah
sesuai KTP
Nomor telepon
Jabatan
:
:
:
:
:
:
:
:
:
:
Domicile address
as stated in ID
Phone number
Function
Domicile address
as stated in ID
Phone number
Function
:
:
:
:
:
:
:
:
:
:
Eduard Baru
Jl. Raya No. 12,
Jakarta 34567, Indonesia
Jl. Imam Bonjol 30
Jakarta 21073
(021) 313660
President Director
Ivan Suroso
Jl. Rasuna Said 19
Jakarta 30823, Indonesia
Jl. Pekojan 21
Jakarta 11165
(021) 521009
Vice President Director
menyatakan bahwa:
declare that:
Atas nama dan mewakili Direksi / For and on behalf of the Board of Directors
Eduard Baru
Direktur Utama / President Director
Ivan Suroso
Wakil Direktur Utama / Vice President Director
PricewaterhouseCoopers
PricewaterhouseCoopers
PricewaterhouseCoopers
The accompanying consolidated financial statements are not intended to present the consolidated financial position, consolidated
results of operations, and consolidated cash flows in accordance with accounting principles and practices generally accepted in
countries and jurisdictions other than Indonesia. Accordingly, the accompanying consolidated financial statements and their utilisation
are not designed for those who are not informed about Indonesian accounting principles, procedures and practices.
The standards, procedures, and practices utilised in Indonesia to audit such consolidated financial statements may differ from those
generally accepted in countries and jurisdictions other than Indonesia.
PricewaterhouseCoopers
Neraca konsolidasian
AKTIVA
1p39
1p49(g)
1p49(c)
1p49(f)
1p49(e)
1p49(c)
1p50
1p50
1p50
Aktiva lancar
Kas dan setara kas
Efek yang diperdagangkan
Piutang usaha
Persediaan
Efek tersedia untuk dijual
Kontrak konstruksi dalam
penyelesaian
Pajak dibayar dimuka
Piutang lainnya dan biaya
dibayar dimuka
2005
Catatan /
Notes
2004*)
26,358
14,533
14,896
19,074
1,950
7
8
9
10
11
36,212
9,015
10,566
16,344
-
1,312
1,801
12
20
1,050
1,828
3,719
13
2,602
83,643
1p39
1p49(a)
1p50
1p49(b)
1p49(d)
1p49(c)
1p49(f)
1p50
Jumlah aktiva
119,483
14,211
7,540
6,516
12,984
17,420
3,135
5,395
14
15
16
17
18
11
19
20
87,982
16,043
11,700
7,900
13,244
14,910
1,602
3,110
186,684
156,491
270,327
234,108
7,604
2,942
8,510
2,222
8,118
20
21
24
26
96,076
7,963
4,540
320
3,557
141,852
6,584
2,846
15,670
2,300
5,781
Total assets
Current liabilities
Trade payables
Current tax liabilities
Borrowings
Provisions
Other payables
33,181
21
20
27
24
88,336
8,538
2,130
274
756
Non-current liabilities
Borrowings
Deferred tax liabilities
Post-retirement benefit obligations
Provisions
Other liabilities
133,215
Total liabilities
10
Non-current assets
Fixed assets
Investment property
Goodwill
Intangible assets
Investments in associates
Available-for-sale investments
Non-current receivables
Deferred tax assets
LIABILITIES
29,396
1p39
1p49(j)
1p50
1p50
1p49(i)
1p49(h)
Current assets
Cash and cash equivalents
Trading investments
Trade receivables
Inventories
Available-for-sale investments
Construction contract work
in progress
Prepaid taxes
Other receivables
and prepayments
77,617
KEWAJIBAN
1p39
1p49(h)
1p49(h)
1p49(h)
1p49(i)
1p49(h)
ASSETS
PricewaterhouseCoopers
Neraca konsolidasian
2005
1p49(k)
HAK MINORITAS
1p49(I)
EKUITAS
1p49(I)
1p49(I)
1p49(I)
Catatan /
Notes
2004*)
28
1,806
8,484
EQUITY
25,450
18,836
29
29
21,150
11,496
(2,564)
29
41,722
Selisih kurs atas modal disetor
1p49(I)
1p49(I)
1p49(I)
1p49(I)
MINORITY INTEREST
32,646
1,170
30
1,170
486
31
1,824
2,452
5,000
32
33
5,676
-
69,161
33
57,771
Jumlah ekuitas
119,991
99,087
Total equity
270,327
234,108
Note on liabilities
PricewaterhouseCoopers
11
Neraca konsolidasian
12
PricewaterhouseCoopers
2005
1p56(a)
1p57
Penjualan
Harga pokok penjualan
211,034
(85,040)
1p57
Laba kotor
1p57
1p57
1p57
1p57
Beban usaha
Biaya distribusi
Beban administrasi
Beban operasi lainnya
1p56(b)
Laba operasi
58p40
1p56(c)
Catatan /
Notes
112,360
(45,682)
Sales
Cost of sales
125,994
66,678
Gross profit
6,301
2,195
(48,966)
(28,786)
(8,825)
(19,528)
(10,434)
(3,958)
Operating expenses
Distribution costs
Administrative expenses
Other operating expenses
(86,577)
(33,920)
45,718
34,953
4,730
698
1,400
362
(959)
(6,291)
34
6
35
(1,822)
1p56(d)
46p78
2004*)
(9,302)
Operating income
Other income / (expenses)
Dividend income
Interest income
Loss on sale of discontinuing
operation
Other finance costs net
(7,540)
(260)
18
216
43,636
(14,706)
20
27,629
(8,936)
1p56(f)
1p56(g)
28,930
(1,228)
37
18,693
-
1p56(h)
27,702
(2,548)
28
18,693
(856)
1p56(i)
Laba bersih
25,154
17,837
Net income
PricewaterhouseCoopers
13
2005
56p46
Catatan /
Notes
2004*)
38
867
basic -
957
38
830
diluted -
Perusahaan
publik
diharuskan
untuk
mengungkapkan laba per saham dasar dan
dilusian.
14
PricewaterhouseCoopers
Catatan
/ Notes
1p66(f)
1p66(c)
1p66(f)
PricewaterhouseCoopers
Modal
saham /
Share
capital
Agio
saham /
Share
premium
Saham
tresuri /
Treasury
shares
Cadangan nilai
wajar dan
cadangan
lainnya / Fair
value and other
reserves
Jumlah /
Total
20,000
10,424
1,152
5,212
56,002
92,790
(599)
(599)
180
180
20,000
10,424
1,152
5,212
55,583
92,371
15
Catatan
/ Notes
1p66(f)
1p66(b)
16p66
50p14
1p66(b)
55p23
55p23,43
16p66
11p32(c)
1p66(b)
1p66(d)
1p66(a)
1p66(d)
1p66(d)
1p66(f)
Agio
saham /
Share
premium
20,000
10,424
Saham
tresuri /
Treasury
shares
-
1,152
Cadangan nilai
wajar dan
cadangan
lainnya / Fair
value and other
reserves
5,212
759
32
32
86
28
31
(87)
32
1,000
39
29
29, 30
PricewaterhouseCoopers
Modal
saham /
Share
capital
31
Jumlah /
Total
55,583
92,371
759
86
28
(54)
(54)
14
14
87
390
390
Depreciation transfer
Currency translation
differences
672
464
87
1,223
(15,736)
(15,736)
17,837
17,837
892
1,892
150
180
1,170
1,500
21,250
11,496
1,170
1,824
5,67
57,771
99,087
17
16p66
1p66(b)
1,170
1,824
5,676
57,771
99,087
31
(100)
100
Depreciation transfer
32
32
23
23
52
52
32
(4,898)
(4,898)
1,599
1,599
1p66(d)
1p66(a)
33
39
1p66(d)
1p66(d)
1p66(f)
1p66(d)
(1,238)
1,238
(1,388)
(3,224)
1,338
(3,224)
(5,000)
(10,102)
25,154
(10,102)
25,154
5,000
-
29
3,550
6,450
10,000
29
29
750
-
890
(2,564)
1,640
(2,564)
Appropriation to
statutory reserve
Dividend relating to 2004
Net income
Issue of share capital
- acquisition
Issue of share capital
- share options
Purchase of treasury share
25,450
18,836
(2,564)
1,170
486
2,452
5,000
69,161
119,991
PricewaterhouseCoopers
Jumlah /
Total
1p66(b)
1p66(b)
11,496
Keuntungan / (kerugian)
bersih yang tidak diakui
dalam laba bersih
11p33
21,250
16p66
11p32(c)
Cadangan nilai
wajar dan
cadangan
lainnya / Fair
value and other
reserves
Agio
saham /
Share
premium
50p14
1p66(b)
55p23
Saham
tresuri /
Treasury
shares
Modal
saham /
Share
capital
Catatan
/ Notes
1p66(f)
19
2005
2p9
2p17
2p17(b)
2p17(b)
2p19
2004*)
43,636
27,629
29,754
14, 34
5,484 16, 17, 34
(698)
7,362
35
(4,730)
7,662
5,402
(362)
7,192
(1,400)
260
18
(216)
(1,420)
5,235
(400)
-
(1,688)
14
959
(554)
(811)
(26)
35
(45)
83,574
44,659
1,122
(895)
(262)
(108)
(1,447)
(2,966)
(4,122)
(8,433)
32
1,516
565
457
18
(Decrease) / increase in
pensions and other retirement
benefits obligations
(229)
PricewaterhouseCoopers
Catatan /
Notes
21
2005
Kas yang dihasilkan
dari operasi
Pembayaran bunga
Pembayaran pajak
2p30
2p34
2p20
2p37
43,246
(7,187)
(10,974)
48,775
25,085
2p37
2p15(b)
2p15(d)
2p30
2p30
11,765
1,719
705
5,672
(19,042)
2p15(c)
2p15(d)
2004*)
70,235
(7,255)
(14,205)
2p15(a)
2p15(a)
Catatan /
Notes
(3,950)
(42,197)
(2,370)
5
17
8,544
4,566
359
3,837
(7,795)
(16,349)
(2,700)
(981)
(1,854)
11
(4,626)
(1,426)
12,449
14
22
PricewaterhouseCoopers
Catatan /
Notes
2005
2p20
2p16(c)
2p16(c)
2p16(a)
2p16(b)
2p16(c)
2p16(d)
Penerimaan pinjaman
Pembayaran pinjaman
Pembayaran pokok
sewa guna usaha pembiayaan
Pembayaran dividen pada
pemegang saham
Pembayaran dividen kepada
hak minoritas
2p16(e)
2p30
2p30
2004*)
50,000
22
23
30,000
1,640
29
1,892
(2,564)
29
8,500
(76,676)
18,000
(37,450)
(2,450)
(2,852)
(10,102)
39
(15,736)
(1,920)
28
(550)
(33,572)
(6,696)
(2,201)
1,567
(6,040)
12,161
29,748
17,587
23,708
29,748
2p41
Transaksi non-kas
Non-cash transactions
PricewaterhouseCoopers
23
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Informasi umum
Kebijakan akuntansi
Manajemen risiko keuangan
Penyajian ulang laporan keuangan
konsolidasian
Akuisisi
Operasi dalam penghentian
Kas dan setara kas
Efek yang diperdagangkan
Piutang usaha
Persediaan
Efek tersedia untuk dijual
Kontrak konstruksi dalam
penyelesaian
Piutang lainnya dan biaya dibayar
dimuka
Aktiva tetap
Properti investasi
Goodwill
Aktiva tak berwujud
Investasi pada perusahaan asosiasi
Piutang tidak lancar
Pajak penghasilan
Pinjaman
Obligasi konversi
Saham preferen yang dapat ditarik
kembali
Kewajiban diestimasi
Instrumen keuangan
Kewajiban lainnya
Pensiun & kewajiban imbalan
pasca-kerja lainnya
Hak minoritas
Saham biasa, agio saham, saham
yang diperoleh kembali (saham
tresuri) dan opsi saham
24
25
26
55
62
62
64
66
67
68
69
70
71
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
71
72
78
78
79
80
81
83
90
94
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
95
95
97
99
23.
24.
25.
26.
27.
100
105
General information
Accounting policies
Financial risk management
Restatement of consolidated
financial statement
Acquisition
Discontinuing operation
Cash and cash equivalents
Trading investments
Trade receivables
Inventories
Available-for-sale investments
Construction contract work in
progress
Other receivable and prepayment
Fixed assets
Investment property
Goodwill
Intangible assets
Investments in associates
Non-current receivables
Income taxes
Borrowings
Convertible bond
109
110
111
111
116
117
32.
33.
34.
35.
36.
106
109
PricewaterhouseCoopers
Halaman /
Page
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
117
118
120
120
37.
38.
39.
40.
Extraordinary item
Earnings per share
Dividends
Principal subsidiaries
121
126
127
129
129
130
41.
42.
43.
44.
45.
46.
1. Informasi Umum
1. General Information
PricewaterhouseCoopers
25
Presiden Komisaris
Komisaris
Jason Anaka
Brian Kumba
Adi Sulaeman
Cipto Sulaeman
Brenda Kochinshi
Franz Schmid
Matt Wolfs
Hamid Kurawa
2. Kebijakan akuntansi
26
President Commissioner
Commissioners
2. Accounting policies
PricewaterhouseCoopers
28
29
33
34
34
35
35
36
38
40
40
40
42
A. Basis of preparation
B. Group accounting (including
subsidiaries, associates, and
joint ventures)
C. Foreign currency translation
D. Cash and cash equivalents
E. Trade receivables
F. Sales of trade receivables
G. Inventories
H. Investments
I. Fixed assets
J. Impairment of long lived assets
K. Legal cost for landrights acquisition
L. Finance Leases
M. Goodwill
43
44
45
46
49
49
50
52
53
54
54
54
S.
T.
U.
V.
W.
X.
Y.
Treasury shares
Revenue recognition
Construction contracts
Taxation
Dividends
Segment reporting
Change in accounting policy
PricewaterhouseCoopers
27
1p73,72
16p66
50p13
2p49
PS-PB4b.2.a.3
28
A. Basis of preparation
PricewaterhouseCoopers
B. Akuntansi grup
B. Group accounting
(1) Subsidiaries
4p5
4p19
4p12-13
4p11
PricewaterhouseCoopers
29
4p23
PS - PB2.d.2
15p4
15p20
15p5
30
(2) Associates
Associates are all entities over which the
Group has significant influence but not
control, generally accompanying a
shareholding of between 20% and 50% of
the voting rights. Investments in associates
are accounted for by the equity method of
accounting and are initially recognised at
cost. The Groups investment in associates
includes goodwill (net of any accumulated
impairment loss) identified on acquisition
(see Notes 2m).
PricewaterhouseCoopers
15p16
15p14
PricewaterhouseCoopers
31
38p15
32
PricewaterhouseCoopers
10p27(a)
10p28
55p23
PricewaterhouseCoopers
33
11p14(a)
11p14(c)
11p20
11p17
2p6,7
34
PricewaterhouseCoopers
43p35
43p36
43p30,38
14p41
14p39
14p3
Trade receivables which are sold for a nonreturnable, fixed amount without recourse are
treated as being fully settled. The difference
between the payment received and the book
value of the receivables sold is recognised as a
gain or loss in the period in which the sale takes
place.
G. Persediaan
14p38
G. Inventories
PricewaterhouseCoopers
35
H. Investasi
H. Investments
50p8
50p9
36
PricewaterhouseCoopers
50p8
50p14
13p38
PricewaterhouseCoopers
37
13p37
13p38
I. Fixed assets
16p34
16p49(b)
16p28
16p29
16p49(c)
Bangunan
Pabrik dan peralatan
Kendaraan bermotor
Mebel dan perlengkapan kantor
38
20
8-10
4
4
Buildings
Plant and machinery
Motor vehicles
Furniture, fixtures and office equipment
PricewaterhouseCoopers
26p28
26p33
16p25
16p23
PricewaterhouseCoopers
39
48p7
48p6,41
30BII.5.1
40
L. Finance leases
(1) Lessee
Fixed assets acquired by means of finance
leases are presented at the present value of
the minimum lease payments plus purchase
option that will be paid by the Group at the
end of the lease period. A corresponding
liability is also established and each lease
payment is allocated between the liability
and finance charges. The assets are
depreciated similarly to owned assets.
PricewaterhouseCoopers
30BII.5.1(6)
30BII.5.2
PricewaterhouseCoopers
41
30BII.4.2
22p39
22p41
42
(2) Lessor
When assets are sold under a finance lease,
the present value of the lease payments is
recognised as a receivable. The difference
between the gross receivable and the
present value of the receivable is recognised
as unearned finance lease income. Lease
income is recognised over the term of the
lease using the net investment method,
which reflects a constant periodic rate of
return.
Aktiva yang disewagunausahakan melalui sewamenyewa biasa termasuk dalam aktiva tetap di
neraca konsolidasian. Aktiva tersebut disusutkan
selama estimasi masa manfaatnya seperti aktiva
tetap lainnya yang sejenis. Pendapatan sewa
diakui berdasarkan metode garis lurus selama
masa sewa guna usaha.
M. Goodwill
22p37
M. Goodwill
Goodwill represents the excess of the cost of
an acquisition over the fair value of the Groups
share of the net assets of the acquired
subsidiary / associate at the date of acquisition.
Goodwill is amortised using the straight-line
method over its estimated useful life, which is 5
years. Management determines the estimated
useful life of goodwill based on its evaluation
of the respective companies at the time of the
acquisition, considering factors such as existing
market share, potential growth and other factors
inherent in the acquired companies.
PricewaterhouseCoopers
22p66(b)
19p23
19p57
19p58
PricewaterhouseCoopers
N. Intangible assets
(1) Trademarks and licences
Trademarks and licences are shown at
historical cost. Trademarks and licences
have a definite useful life and are carried at
cost less accumulated amortisation.
Amortisation is calculated using the
straight-line method to allocate the cost of
trademarks and licences over their estimated
useful lives (15-20 years).
43
19p58
19p53
19p58
57p15
44
diakui sebagai aktiva tak berwujud. Biayabiaya langsung ini meliputi, antara lain,
biaya karyawan yang turut mengembangkan
piranti lunak dan porsi biaya overhead yang
terkait.
O. Provisions
Provisions for environmental restoration,
restructuring costs and legal claims are
recognised when:
- the Group has a present legal or
constructive obligation as a result of past
events,
- it is more likely than not that an outflow of
resources will be required to settle the
obligation,
PricewaterhouseCoopers
57p74
57p65
57p25
P. Pinjaman
P. Borrowings
PricewaterhouseCoopers
45
24p128
24p26
24p28
24p8
46
Q. Employee benefits
(1) Pension obligations
Group companies have various pension
schemes in accordance with prevailing
labor-related laws and regulations or Group
policies. The schemes are generally funded
through payments to trustee-administered
funds as determined by periodic actuarial
calculations. A defined benefit plan is a
pension plan that defines an amount of
pension benefit to be provided, usually as a
function of one or more factors such as age,
years of service or compensation. A defined
contribution plan is a pension plan under
which the company pays fixed
contributions into a separate entity (a fund)
and will have no legal or constructive
obligations to pay further contributions if
the fund does not hold sufficient assets to
pay all employees benefits relating to
employee service in the current and prior
periods.
PricewaterhouseCoopers
24p66
24p80
24p96
24p94
24p95
24p8
PricewaterhouseCoopers
47
24p133
24p139
24p140
24p145
48
PricewaterhouseCoopers
24p18
R. Saham
21p7
21p6
PricewaterhouseCoopers
S. Treasury shares
Where any Group company purchases the
Companys equity share capital (treasury
shares), the consideration paid, including any
directly attributable incremental costs (net of
income taxes), is deducted from equity
attributable to the Groups equity holders until
the shares are cancelled, reissued or disposed
of. Where such shares are subsequently sold or
reissued, any consideration received, net of any
directly attributable incremental transaction
costs and the related income tax effects, is
included in equity attributable to the Groups
equity holders.
49
23p43(a)
T. Pengakuan pendapatan
T. Revenue recognition
50
PricewaterhouseCoopers
PricewaterhouseCoopers
51
U. Kontrak konstruksi
U. Construction contracts
34p3
34p30
34p20
52
PricewaterhouseCoopers
34p40,41
V. Taxation
46p67
46p83
46p64,65,69
46p65
46p69
PricewaterhouseCoopers
53
21p22
W. Dividen
W. Dividends
5p9
5p10
54
X. 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 return that are different from
those of segments operating in other economic
environments.
Y. Change in accounting policy
In 2005, the Group adopted PSAK 24 (Revised
2004), Employee Benefits. The comparative
consolidated financial statements as at
31 December 2004 have been restated
accordingly as required by the Standard (refer
to Note 4).
PricewaterhouseCoopers
PricewaterhouseCoopers
55
56
PricewaterhouseCoopers
PricewaterhouseCoopers
57
58
PricewaterhouseCoopers
55p22
55p29,30,31
55p23,41,43
55p58
55p20
55p22,23,24
PricewaterhouseCoopers
59
55p21
55p35,46
55p59
60
PricewaterhouseCoopers
PricewaterhouseCoopers
61
2004
Sebelum
penyajian
ulang / Before
restatement
Setelah
penyajian
ulang / After
restatement
Penyesuaian /
Adjustment
Neraca konsolidasian
Aktiva pajak tangguhan
Kewajiban imbalan pensiun
Saldo laba
belum dicadangkan
Jumlah ekuitas
3,110
2,130
148
521
57,618
98,934
57,771
99,087
153
153
Laporan laba
rugi konsolidasian
Laba usaha
Beban pajak penghasilan
Laba bersih
Consolidated
income statement
34,136
8,691
17,265
34,953
8,936
17,837
5. Akuisisi
22p64
22p65(a)
4p28(d)
62
817
245
572
Operating income
Income tax expense
Net income
5. Acquisition
At an Extraordinary Shareholders meeting of
the Company on 1 March 2005 which was
notarised under Notarial Deed of Ny. Buana
Muliawati, SH, No. 10 dated 14 March 2005,
the shareholders approved a plan for
acquisition of 70% of the share capital of PT
CBA, a vehicle rental company. The acquired
business contributed revenues of Rp 44,709
and operating income of Rp 2,762 to the
Group for the period from 1 March 2005 to
31 December 2005, and its assets and liabilities
at 31 December 2005 were respectively
Rp 79,178 and Rp 15,406.
PricewaterhouseCoopers
5. Akuisisi - lanjutan
5. Acquisition - continued
2005
22p65(b)
2p38(b)
2p38(a)
14,250
Purchase consideration:
Cash paid Fair value of shares issued
(Note 29)
Total purchase consideration
(13,091)
1,159
4,250
10,000
2005
2p38(d)
300
3,585
1,122
2p38(c)
Dikurangi:
Penerbitan saham (Catatan 29)
Kas dan setara kas pada anak
perusahaan yang diakuisisi
Arus kas keluar akibat akuisisi
PricewaterhouseCoopers
(725)
(6,050)
13,091
1,159
14,250
473
3,547
67,784
(6,415)
(7,046)
(41,570)
(1,914)
(300)
Less:
Discharged by shares issued (Note 29)
Cash and cash equivalents in
subsidiary acquired
3,950
(10,000)
63
5. Akuisisi - lanjutan
5. Acquisition - continued
4p28(d)
6. Discontinuing operation
6 bulan /
months to
30 Juni /
June 2005
12 bulan /
months to
31 Desember /
December 2004
58p28(f)
Penjualan
12,200
20,225
Sales
58p28(f)
(13,688)
(15,356)
58p28(f)
Biaya operasi
Penurunan nilai aktiva
(Catatan 14)
(300)
Operating costs
Impairment of assets
(Note 14)
58p28(f)
58p28(f)
(1,788)
(585)
4,869
(1,258)
58p28(f)
(Rugi) / laba
sebelum pajak penghasilan
Pajak penghasilan
(2,373)
783
3,611
(1,192)
(Rugi) / laba
setelah pajak penghasilan
(1,590)
2,419
(765)
1,832
(1,639)
5,670
(3,514)
1,338
(572)
3,494
PricewaterhouseCoopers
46p84(h)(ii)
58p28(g)
58p28(g)
58p28(g)
64
58p32(b)
Pada / At
30 Juni /
June 2005
Pada / At
31 Desember /
December 2004
35,637
1,020
39,119
7,375
Jumlah aktiva
Jumlah kewajiban
36,657
(24,351)
46,494
(31,428)
Total assets
Total liabilities
Aktiva bersih
12,306
15,066
Net assets
Pada / At
30 Juni /
June 2005
12,306
1,599
58p32(b)
(12,946)
58p32(a)
46p84(h)(i)
959
-
Loss on disposal
Tax thereon
959
11p20
PricewaterhouseCoopers
12,449
65
Kas
Bank
- Rupiah
Pihak ketiga
Pihak yang mempunyai hubungan
istimewa Bank CCC
- Dollar Amerika
Pihak ketiga
2p6
2p43
2p7
66
Deposito
- Rupiah
Pihak ketiga
Pihak yang mempunyai hubungan
istimewa Bank CCC
- Dollar Amerika
Pihak ketiga
3,219
2004
2,490
Cash in hand
6,819
24,660
Cash in banks
Rupiah Third parties
1,020
2,560
1,640
1,088
2,890
2,592
Time deposits
Rupiah Third parties
3,980
2,409
6,790
413
26,358
36,212
2005
2004
26,358
(2,650)
36,212
(6,464)
23,708
29,748
PricewaterhouseCoopers
8. Trading investments
2005
2004
7,520
5,293
1,720
4,583
3,560
872
14,533
9,015
50p3
1p42
50p20
50p14
2005
50p13,14
PricewaterhouseCoopers
2004
(554)
(1,420)
(811)
(400)
(1,974)
(1,211)
67
9. Piutang usaha
Pihak ketiga
Pihak yang mempunyai
hubungan istimewa
Dikurangi:
penyisihan piutang tak tertagih
Piutang usaha - bersih
9. Trade receivables
2005
2004
14,897
10,539
Third parties
108
97
Related parties
15,005
10,636
(109)
(70)
Less:
allowance for doubtful accounts
14,896
10,566
Lancar
Lewat jatuh tempo:
antara 1 sampai 30 hari
antara 31 sampai 60 hari
antara 61 sampai 90 hari
lebih dari 90 hari
Dikurangi:
penyisihan piutang tak tertagih
Piutang usaha - bersih
68
2005
2004
14,781
10,402
102
89
20
13
97
96
21
20
15,005
10,636
(109)
(70)
Less:
allowance for doubtful accounts
14,896
10,566
Current
Overdue:
1 to 30 days
31 to 60 days
61 to 90 days
over 90 days
PricewaterhouseCoopers
1p49(e)
10.Persediaan
10.Inventories
2005
14p31(b)
Bahan baku
(berdasarkan harga perolehan)
Barang dalam penyelesaian
(berdasarkan harga perolehan)
Barang jadi
(berdasarkan harga perolehan)
14p31(c)
Barang jadi
(setelah dikurangi penyisihan
masing-masing sebesar Rp 81 dan
Rp 63 untuk tahun 2005 dan 2004)
14p31(c)
14p31(f)
14p31(d)-(e)
PricewaterhouseCoopers
2004
6,974
6,216
1,810
1,796
9,888
7,920
402
412
19,074
16,344
69
2005
14p44(a)
14p43(d)
2004
32,903
(603)
43,302
32,300
43,302
2004
14,910
2,946
473
981
15,096
(4,935)
4,626
60
123
At beginning of year
Exchange differences
Acquisition of subsidiary (Note 5)
Additions
Revaluation surplus transfer to equity
(Note 32)
Akhir tahun
Dikurangi: porsi tidak lancar
19,370
(17,420)
14,910
(14,910)
1,950
Current portion
Porsi lancar
Efek yang tercatat di bursa:
- Efek ekuitas negara-negara di
zona Asia
- Efek ekuitas Indonesia
- Efek ekuitas Inggris
- Pinjaman dengan tingkat bunga tetap
6,5% dan tanggal jatuh tempo
27 Agustus 20111
- Saham preferen non-kumulatif 9,0%
yang tidak dapat ditarik kembali2
Efek yang tidak tercatat di bursa:
- Efek hutang yang diperdagangkan pada
pasar yang tidak aktif dan oleh
penerbit non-publik
1
2
70
11.Available-for-sale investments
8,335
5,850
4,550
8,300
2,086
4,260
210
78
Listed securities:
Equity securities Asia zone
countries
Equity securities Indonesia Equity securities UK Debentures with fixed interest of 6.5% and maturity date of
27 August 20111
Non-cumulative 9.0% non-redeemable preference shares2
Unlisted securities:
347
264
19,370
14,910
1
2
PricewaterhouseCoopers
975
At beginning of year
42,950
28,419
(42,688)
(28,344)
1,312
1,050
At end of year
56,470
39,212
541
262
Contract costs
incurred and recognised
income (less losses) to date
Advances received on
construction contracts
34p39(a)
PricewaterhouseCoopers
2005
Piutang lancar dan biaya dibayar dimuka:
Sewa guna usaha pembiayaan
piutang bruto (Catatan 19)
Pendapatan
sewa guna usaha pembiayaan
yang belum menjadi hak (unearned)
2004
1,050
1p49(f)
2004
1,336
316
(300)
(98)
1,036
218
771
316
788
358
54
346
26
46
36
26
66
379
725
50
389
691
3,719
2,602
71
1p54
16p73(e)
Harga
perolehan
atau
penilaian
Tanah dan
bangunan
Pabrik dan
mesin
Kendaraan dan
peralatan
16p73(d)
Akumulasi
penyusutan
Tanah dan
bangunan
Pabrik dan
mesin
Kendaraan dan
peralatan
16p73(d)
Nilai buku bersih
72
Akuisisi
anak
Penjualan
Beban
perusahaan
anak
penurunan
Selisih
1 Januari / Penambahan Pelepasan (Catatan 5) / perusahaan
nilai
kurs / 31 Desember
January
/ Additions / Disposals Acquisition / Subsidiary
aktiva /
Exchange / December
2005
of
sold
Impairment difference
2005
subsidiary
(Note 6)
charge
(Note 5)
32,602
577
(3,002)
19,072
(3,566)
781
46,564
61,003
2,027
(4,906)
5,513
(26,538)
(1,075)
713
36,737
19,576
31,161
(9,511)
43,199
(5,533)
342
79,234
113,181
33,865
(17,419)
67,784
(35,637)
(1,075)
1,836
162,535
246
890
(14)
(76)
18
1,064
17,103
4,768
(686)
(6,000)
301
15,486
7,850
24,096
(2,491)
(3,067)
114
26,502
25,199
29,754
(3,191)
(9,143)
433
43,052
87,982
119,483
Cost or
valuation
Land and
buildings
Plant and
machinery
Vehicles and
equipment
Accumulated
depreciation
Land and
buildings
Plant and
machinery
Vehicles and
equipment
PricewaterhouseCoopers
16p73(e)
24,718
72,603
8,895
3,747
(1,159)
(12,244)
1,133
-
(985)
(3,103)
32,602
61,003
22,655
605
(2,811)
(873)
19,576
119,976
13,247
(16,214)
1,133
(4,961)
113,181
16p73(d)
Akumulasi
penyusutan
Tanah dan bangunan
Pabrik dan mesin
Kendaraan dan
peralatan
16p73(d)
Nilai buku bersih
769
20,277
636
2,186
(1,146)
(4,449)
(13)
(911)
246
17,103
6,320
4,840
(2,965)
(345)
7,850
27,366
7,662
(8,560)
(1,269)
25,199
92,610
87,982
2005
30BII.6.2(4)
2p61
PricewaterhouseCoopers
Accumulated
depreciation
Land and buildings
Plant and machinery
Vehicles and
equipment
2004
7,444
5,182
19,876
2,434
2,480
29,754
7,662
Cost or valuation
Land and buildings
Plant and machinery
Vehicles and
equipment
73
48p79(a)
2004
Impairment of fixed assets:
775
300
1,075
16p48
48p82(a)-(c)
2005
2004
13,996
(5,150)
14,074
(3,926)
8,846
10,148
PricewaterhouseCoopers
74
tidak
30BII.6.2.(1)
2004
Harga perolehan
Akumulasi penyusutan
70,234
(19,876)
Cost
Accumulated depreciation
50,358
30BII.6.2
16p53(a)-(d)
PricewaterhouseCoopers
75
2005
2004
Harga perolehan
Akumulasi penyusutan
45,289
(8,618)
35,255
(7,748)
Cost
Accumulated depreciation
36,671
27,507
11,901
16,365
1,488
4,597
2,069
996
29,754
7,662
Cost of sales
Distribution cost
Administrative expenses
16p50(a)
26p35(b)
26p35(c)
76
PricewaterhouseCoopers
25p15
15,339
9,987
(5,262)
(1,435)
10,077
11,765
8,552
8,544
1,688
(8)
2005
30BII.7.2.(i)
PricewaterhouseCoopers
2004
1,172
1,432
895
961
2,604
1,856
77
13p38
15.Investment property
2005
2004
16,043
16,043
(1,832)
At beginning of year
Damage of an investment
property (Note 37)
14,211
16,043
At end of year
16. Goodwill
22p66(d)
Harga perolehan
Akumulasi amortisasi
Nilai buku bersih
16.Goodwill
2005
2004
31,300
(23,760)
32,600
(20,900)
Cost
Accumulated amortisation
7,540
11,700
11,700
341
1,159
15,806
(846)
-
(2,800)
(2,860)
(3,260)
7,540
11,700
PricewaterhouseCoopers
48p79(a)
78
17.Intangible assets
Biaya
Pengembangan /
Development
cost
19p84(c)
19p84(e)
19p84(d)
19p84(e)
48p79(a)
19p84(d)
Lainnya /
Other
Jumlah /
Total
31 Desember 2004
At 31 December 2004
Harga perolehan
Akumulasi amortisasi
3,700
(400)
10,400
(5,800)
14,100
(6,200)
Cost
Accumulated amortisation
3,300
4,600
7,900
Year ended
31 December 2004
845
(45)
6,913
(371)
7,758
(416)
2,700
2,700
(200)
(1,942)
(2,142)
3,300
4,600
7,900
31 Desember 2005
At 31 December 2005
Harga perolehan
Akumulasi amortisasi
4,120
(1,424)
11,220
(7,400)
15,340
(8,824)
Cost
Accumulated amortisation
2,696
3,820
6,516
Year ended
31 December 2005
3,300
96
2,004
4,600
134
366
7,900
230
2,370
(320)
320
(1,360)
(1,360)
(1,024)
(1,600)
(2,624)
2,696
3,820
6,516
PricewaterhouseCoopers
79
19p90
15p25
22p66(d)
80
18.Investment in associates
2005
2004
13,244
13,008
(260)
216
86
(71)
(174)
(12)
(74)
145
(14)
105
12,984
13,244
PricewaterhouseCoopers
% kepemilikan /
interest held
Malaysia
Singapura / Singapore
Singapura / Singapore
25%
30%
30%
2004
1,810
630
(222)
(98)
1,588
532
590
660
144
160
91
722
60
190
3,135
1,602
PricewaterhouseCoopers
19.Non-current receivables
2005
PS
Negara tempat
pendirian /
Country of
incorporation
81
Nilai wajar /
Fair values
2005
2004
Pinjaman kepada perusahaan asosiasi
(Catatan 41)
Pinjaman pada direktur (Catatan 41)
Piutang lainnya
644
465
1,447
2005
2004
12.1%
11.6%
12.7%
11.5%
11.8%
11.3%
12.5%
11.2%
Lease receivables
Loans to associates
Loans to directors (Note 41)
Other non-current receivables
1,336
316
1,810
-
630
-
3,146
946
(522)
(196)
2,624
750
PricewaterhouseCoopers
Pendapatan
sewa guna usaha pembiayaan
yang belum menjadi hak (unearned)
Investasi bersih dalam sewa guna
usaha pembiayaan
82
706
186
881
46p64
1,036
218
1,588
-
532
-
2,624
750
20.Pajak penghasilan
20.Income taxes
i) Prepaid taxes
2005
Perusahaan
Pajak penghasilan badan - 2001
Pajak pertambahan nilai
Anak perusahaan
Pajak penghasilan badan - 2002
Pajak pertambahan nilai
PricewaterhouseCoopers
2004
590
903
590
636
1,493
1,226
308
342
260
308
602
1,801
1,828
The Company
Corporate income tax - 2001
Value added tax
The subsidiaries
Corporate income tax - 2002
Value added tax
83
46p64
46p77
Perusahaan
Hutang pajak penghasilan
Dikurangi: pajak dibayar dimuka
Hutang pajak lainnya
- Pasal 21
- Pasal 25
- Pasal 23 dan 26
Anak Perusahaan
Hutang pajak penghasilan
Dikurangi: pajak dibayar dimuka
84
2004
1,475
(475)
5,480
(3,874)
1,000
1,606
222
446
60
245
323
106
1,728
2,280
2,224
(1,736)
1,736
(1,567)
488
169
242
145
339
266
131
-
1,214
566
2,942
2,846
The Company
Corporate tax payable
Less: Prepaid Tax
Other taxes payable
Article 21 Article 25 Article 23 and 26 -
The Subsidiaries
Corporate tax payable
Less: Prepaid Tax
PricewaterhouseCoopers
46p84(a)
Perusahaan
Kini
Tangguhan
Anak perusahaan
Kini
Tangguhan
46p84(d)
Konsolidasian
Pajak kini
Pajak tangguhan
Bagian atas pajak penghasilan
perusahaan asosiasi (Catatan 18)
2004
10,475
269
4,951
1,265
10,744
6,216
3,938
110
1,279
1,370
4,048
2,649
(86)
71
14,413
379
6,230
2,635
(86)
71
14,706
8,936
The Company
Current
Deferred
The Subsidiaries
Current
Deferred
2005
2004
43,636
27,629
13,091
8,289
PricewaterhouseCoopers
789
124
(1,417)
(1,006)
14,706
8,936
3,497
(1,254)
1,798
(269)
85
2005
46p84(b)
2004
5,428
(123)
(3,547)
395
2,563
(181)
-
379
36
2,635
411
2,568
5,428
86
2004
374
37
37
(1)
36
411
Difference from
fixed assets revaluation:
Land and buildings (Note 31) Fair value and other reserves:
Available-for-sale investments (Note 32)
Transaction costs for issue of
ordinary shares (Note 29)
PricewaterhouseCoopers
46p84(f)
46p84(g)(i)
46p84(g)(ii)
46p84(b)
Kewajiban pajak
tangguhan
PricewaterhouseCoopers
Penyusutan
menurut pajak
yang dipercepat /
Accelerated
tax
depreciation
Keuntungan
nilai wajar /
Fair
value
gains
Biaya
pengembangan
tangguhan /
Deferred
development
costs
Jumlah /
Total
8,646
1,670
1,222
11,538
2,642
-
504
37
138
-
3,284
37
1,200
1,200
(200)
(200)
372
372
At 1 January 2005
Charged to
net income
Charged to equity
Acquisition of
subsidiary
Disposal of
subsidiary
Exchange
difference
12,660
2,211
1,360
16,231
At 31 December 2005
87
Kerugian
Penyisihan penurunan
aktiva /
nilai /
Provisions Impairment
of assets
losses
Pajak /
Tax
Lain-lain /
Other
Jumlah /
Total
(1,552)
(4,230)
(328)
(6,110)
At 1 January 2005
(538)
(1,728)
(508)
(131)
(1)
(2,905)
(1)
(250)
(3,997)
(4,247)
Acquisition of subsidiary
65
(35)
30
(460)
95
(495)
Disposal of subsidiary
Exchange differences
(2,310)
(1,728)
(9,165)
(460)
(13,663)
At 31 December 2005
1p40
1p40
2005
2004
(5,201)
(3,064)
7,643
8,016
88
Perusahaan
The Company
PricewaterhouseCoopers
Anak Perusahaan
The Subsidiary
vi) Administrasi
vi) Administration
PricewaterhouseCoopers
89
21. Pinjaman
21.Borrowings
2005
2004
Jangka pendek
Cerukan (Catatan 7)
Pinjaman bank
Surat hutang
Kewajiban sewa guna usaha pembiayaan
Current
2,650
3,368
300
2,192
6,464
4,598
2,020
2,588
8,510
15,670
Jangka panjang
Pinjaman bank
Pinjaman dari Ultimate Parent Ltd.
(Catatan 41)
Obligasi konversi (Catatan 22)
Surat hutang dan pinjaman lainnya
Saham preferen yang dapat ditarik
kembali (redeemable) (Catatan 23)
Kewajiban sewa guna usaha pembiayaan
Jumlah pinjaman
PS
90
Non-current
5,870
29,934
50,100
3,300
2,300
18,092
30,000
6,806
30,000
8,010
96,076
88,336
104,586
104,006
Bank borrowings
Loan from Ultimate Parent Ltd.
(Note 41)
Convertible bonds (Note 22)
Debentures and other loans
Redeemable preference shares
(Note 23)
Finance lease liabilities
Total borrowingss
PricewaterhouseCoopers
1-5
tahun /
years
Lebih dari
5 tahun /
Over 5
years
Jumlah /
Total
31 Desember 2005
At 31 December 2005
Jumlah pinjaman
Dampak swap tingkat
bunga (Catatan 25)
8,386
124
22,958
73,118
104,586
(7,324)
351
6,973
1,062
124
23,309
80,091
104,586
Total borrowings
Effect of interest rate
swaps (Note 25)
31 Desember 2004
At 31 December 2004
Jumlah pinjaman
Dampak swap tingkat
bunga (Catatan 25)
15,454
216
60,858
27,478
104,006
(12,839)
12,839
2,615
216
60,858
40,317
104,006
Cerukan
Pinjaman bank
Pinjaman dari Ultimate Parent Ltd.
(Catatan 41)
Obligasi konversi (Catatan 22)
Surat hutang dan pinjaman lainnya
Saham preferen yang
dapat ditarik kembali (Catatan 23)
Kewajiban sewa guna usaha pembiayaan
PS
PricewaterhouseCoopers
2005
2004
12.6%
12.0%
12.3%
11.8%
0.0%
14.0%
12.2%
11.5%
12.0%
5.5%
12.4%
5.5%
12.0%
Total borrowings
Effect of interest rate
swaps (Note 25)
Bank overdrafts
Bank borrowings
Loan from Ultimate Parent Ltd.
(Note 41)
Convertible bond (Note 22)
Debentures and other loans
Redeemable preference shares
(Note 23)
Finance lease liabilities
Nilai tercatat /
Carrying amounts
2005
2004
Nilai wajar /
Fair values
2005
2004
5,870
29,934
5,811
28,935
30,000
30,000
28,450
28,850
2,300
3,300
18,092
3,240
17,730
39,170
80,326
37,501
77,665
2,150
Non-current
bank borrowings
Redeemable preference
shares (Note 23)
Loan from Ultimate
Parent Ltd. (Note 41)
Debentures and
other loans
91
30BII.7.1.(2)
2005
2004
5,870
13,300
70,100
10,065
40,261
30,000
89,270
80,326
2005
Tidak lebih dari 1 tahun
Antara lebih dari 1 tahun
sampai 5 tahun
Lebih dari 5 tahun
2004
2,749
3,203
6,292
2,063
7,160
2,891
11,104
13,254
(2,106)
(2,656)
8,998
10,598
Present value of
finance lease liabilities
PricewaterhouseCoopers
92
PS
2,192
2,588
4,900
1,906
5,287
2,723
8,998
10,598
Fasilitas pinjaman
Borrowing facilities
2005
2004
6,150
4,100
12,600
8,400
18,750
12,500
37,500
25,000
PricewaterhouseCoopers
Floating rate
expiring within one year expiring beyond one year Fixed rate
expiring within one year -
93
22.Obligasi konversi
22.Convertible bonds
2005
Nilai nominal obligasi konversi
yang diterbitkan pada tanggal
2 Januari 2005
Beban bunga (Catatan 35)
Bunga dibayar
Kewajiban per 31 Desember 2005
(Catatan 21)
50,000
3,600
(3,500)
50,100
94
2004
Face value of convertible bonds on
issued 2 January 2005
Interest expense (Note 35)
Interest paid
Liability at 31 December 2005
(Note 21)
PricewaterhouseCoopers
24.Provisions
Restorasi
Lingkungan /
Enviromental
Restoration
57p85(a)
1 Januari 2005
57p85(b)
Tambahan kewajiban
diestimasi
Pemulihan jumlah
yang tidak digunakan
57p85(d)
Dibebankan ke laporan
laba rugi konsolidasian
Garansi /
Warranty
Restrukturisasi /
Restructuring
Jumlah /
Total
841
1,733
2,574
At 1 January 2005
250
639
2,087
2,976
(12)
(25)
(101)
(138)
Additional provisions
Unused amount
reversed
238
614
1,986
2,838
Charged to consolidated
income statement
57p85(c)
Selisih kurs
Digunakan pada tahun
berjalan
(33)
(42)
(75)
Exchange differences
(838)
(1,071)
(886)
(2,795)
57p85(a)
208
1,234
1,100
2,542
At 31 December 2005
1p44
1p44
Jangka pendek
Jangka panjang (penyisihan garansi)
PricewaterhouseCoopers
2004
2,222
320
2,300
274
2,542
2,574
Current
Non-current (warranty provision)
95
57p86(a)
57p86(a)
57p86(a)
48p82(b)
96
Restorasi lingkungan
Environmental restoration
Garansi
Warranty
Restrukturisasi
Restructuring
PricewaterhouseCoopers
25.Instrumen keuangan
25.Financial instruments
Kewajiban /
Liabilities
31 Desember 2005
At 31 December 2005
117
165
33
33
10
183
183
31 Desember 2004
At 31 December 2004
55p59
86
121
25
25
136
136
2005
2004
86
33
25
150
111
PricewaterhouseCoopers
(121)
(8)
(6)
(173)
(127)
97
2005
Kontrak berjangka valuta asing
- dengan nilai wajar positif (Catatan 13)
- dengan nilai wajar negatif (Catatan 26)
2004
33
(10)
25
(9)
23
16
dari / from
Tingkat bunga tetap
Tingkat bunga
mengambang
2005
2004
hingga / to
dari / from
6.9%
7.4%
6.7%
7.2%
JIBOR* + 1.2%
JIBOR + 1.5%
JIBOR* + 1.1%
JIBOR + 1.4%
98
hingga / to
Fixed interest rate
Floating interest rate
PricewaterhouseCoopers
55p59
26.Hutang lain-lain
26.Other payables
2005
1p53
55p59
55p59
2004
2,202
5,285
8
1,195
3,988
6
18
605
15
577
8,118
5,781
PricewaterhouseCoopers
115
99
Perusahaan
The Company
PT KMK
PT KMK
2005
2004
Kewajiban di
neraca konsolidasian terdiri dari:
Imbalan pensiun
Imbalan kesehatan pasca-kerja
1,438
692
4,540
2,130
Pension benefits
Post-employment medical benefits
496
107
912
603
100 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
Pension benefits
Post-employment medical benefits
PricewaterhouseCoopers
24p126(c)
Imbalan pensiun
Pension benefits
2005
2004
6,155
(5,991)
2,943
(2,797)
164
146
3,206
(87)
(145)
1,549
(94)
(163)
3,138
1,438
Liability in the
consolidated balance sheet
24p126(d)
24p126(f)
2005
Biaya jasa kini
Biaya bunga
Hasil yang diharapkan dari
aktiva program
Kerugian bersih aktuarial yang diakui
pada tahun berjalan
Biaya jasa lalu
Kerugian akibat kurtailmen
Jumlah, disajikan sebagai bagian dari
biaya karyawan (Catatan 36)
PricewaterhouseCoopers
2004
751
431
498
214
(510)
(240)
7
18
65
8
16
762
496
101
24p126(f)
24p126(g)
24p126(e)
2005
24p126(h)
2004
1,438
42
1,434
(81)
1,914
(110)
762
(908)
496
(411)
At beginning of year
Exchange differences
Liabilities acquired in
business combination (Note 5)
Subsidiary sold
Current year expense
Contributions paid
3,138
1,438
At end of year
2005
2004
12.0%
3.5%
10.0%
8.0%
11.8%
13.3%
9.5%
7.5%
Discount rate
Expected return on plan assets
Future salary increases
Future pension increases
102 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
Tingkat diskonto
Hasil yang diharapkan dari aktiva program
Kenaikan gaji di masa datang
Kenaikan pensiun di masa datang
24p126(h)
24p126(c)
24p128(b)
2005
Nilai kini kewajiban yang didanai
Nilai wajar aktiva program
24p126(f)
2004
705
(620)
340
(302)
85
1,325
(8)
38
663
(9)
1,402
692
PricewaterhouseCoopers
153
49
(53)
150
107
103
24p126(f)
24p126(g)
24p126(e)
2005
Saldo awal tahun
Selisih kurs
Kewajiban yang timbul dari
penggabungan usaha (Catatan 5)
Beban tahun berjalan
Iuran yang dibayar
Saldo akhir tahun
24p132
24p142
2004
692
20
697
(39)
725
150
(185)
107
(73)
At beginning of year
Exchange differences
Liabilities acquired in business
combination (Note 5)
Current year expense
Contributions paid
1,402
692
At end of year
104 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
28.Hak minoritas
28.Minority interests
2005
PT KMK
persentase kepemilikan 10%
Nilai tercatat - awal
Bagian laba bersih tahun berjalan
Pengaruh penerapan pajak tangguhan
terhadap hak minoritas
Dividen
PT CBA
persentase kepemilikan 30%
Nilai tercatat - awal
Akuisisi (Catatan 5)
Bagian laba bersih tahun berjalan
Pengaruh penerapan pajak tangguhan
terhadap hak minoritas
Dividen
1,806
771
1,500
874
(436)
(18)
(550)
2,141
1,806
6,050
1,858
(81)
(1,484)
6,343
8,484
1,806
PricewaterhouseCoopers
2004
PT KMK
percentage of ownership 10%
Carrying amount- beginning
Net income current year
Effect of deferred tax adjustment
on minority interest
Dividend
PT CBA
percentage of ownership 30%
Carrying amount- beginning
Acquisition (Note 5)
Net income current year
Effect of deferred tax adjustment
on minority interest
Dividend
771
1,777
856
2,548
856
PT. KMK
PT. CBA
105
Saham
biasa /
Ordinary
shares
Agio
saham /
Share
premium
20,000
20,000
10,424
30,424
1,000
1,000
892
1,892
At 1 January 2004
Issue of shares
share option scheme -
150
150
180
330
Issue of shares
new shares (Note 30) -
21,150
21,150
11,496
32,646
At 31 December 2004
750
3,550
(875)
750
3,550
890
6,450
(2,564)
1,640
10,000
(2,564)
Issue of shares
share option scheme acquisition (Note 5) Treasury shares purchased
24,575
25,450
18,836
(2,564)
41,722
At 31 December 2005
1p55(a)
21p18
Penerbitan saham
- program opsi saham
- akuisisi (Catatan 5)
Pembelian saham tresuri
Saldo 31 Desember 2005
Saham
tresuri /
Treasury
shares
Jumlah /
Total
1p55(a)
1p55(a)
106 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
2005
2004
24p152(d)
24p152(e)
24p152(f)
24p152(g)
4,750
1,250
(750)
(400)
4,150
1,750
(1,000)
(150)
At 1 January
Granted
Exercised
Lapsed
24p152(d)
4,850
4,750
At 31 December
24p152(e)
24p152(f)
2005
2004
2,930
1 Juli / July 2009
2,800
1 Juli / July 2008
2,190
1,984
3,000
2,860
20
20
2005
Modal saham biasa harga nominal
Agio saham
24p153(b)
2004
750
890
1,000
892
Hasil penjualan
1,640
1,892
Proceeds
2,250
2,860
PricewaterhouseCoopers
107
Habis masa
berlakunya /
Expiry date
1 Juli / July
2005
2005
2006
2007
2008
2009
56p44(e)
8p18,19(f)
Harga
eksekusi /
Exercise
price
(nilai penuh /
full amount)
Rp
Rp
Rp
Rp
Rp
Rp
2,190
2,300
2,500
2,650
2,800
2,930
2005
2004
300
600
950
1,750
1,250
1,150
300
600
950
1,750
4,850
4,750
108 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
21p13
2005
16p29
Saldo 1 Januari
Penilaian kembali bruto (Catatan 14)
Penilaian kembali pajak (Catatan 20)
Pemindahan beban penyusutan bruto
Pemindahan beban penyusutan pajak
(Catatan 20)
Penjualan anak perusahaan
pada tahun berjalan
Saldo 31 Desember
PricewaterhouseCoopers
2004
1,824
(149)
1,152
1,133
(374)
(130)
Balance at 1 January
Revaluation gross (Note 14)
Revaluation tax (Note 20)
Depreciation transfer gross
49
43
(1,238)
486
1,824
Balance at 31 December
109
Cadangan
lindung
nilai /
Hedging
reserve
50p14
1p66(b)
46p84(b)
1p66(b)
55p60(b)(i)
55p60(b)(ii)
11p14(c)
50p14
1p66(b)
46p84(b)
1p66(b)
55p60(b)(i)
1p66(b)
11p14(c)
11p20
Efek
tersedia
untuk
dijual /
Available
for sale
investments
Cadangan
penjabaran
mata uang
asing /
Translation
reserve
Jumlah /
Total
62
5,150
5,212
123
123
(37)
(37)
42
42
(14)
(14)
(54)
(54)
14
14
390
390
Balance at
1 January 2004
Revaluation
gross (Note 11)
Revaluation tax
(Note 20)
Cash flow hedges:
Fair value gains in period
Tax on fair value gains
Transfers to net income
Tax on transfers to net profit
Currency translation
differences
Balance at
31 December 2004 /
5,676
1 January 2005
50
86
5,540
60
60
(37)
(37)
52
52
Revaluation gross
(Note 11)
Revaluation tax
effect (Note 20)
Cash flow hedges:
Fair value gains in period
Currency translation
differences:
(4,898)
(4,898)
1,599
1,599
102
109
2,241
2,452
Balance at
31 December 2005
110 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
33.Cadangan wajib
33.Statutory reserve
PricewaterhouseCoopers
34.Segment information
111
Cat /
Paints
Sewa
kendaraan /
Konstruksi / Vehicle
Construction rental
Kaca /
Glass
Lainnya /
Other
Grup /
Group
Year ended
31 December 2005
5p49,66
Penjualan
63,640
71,929
44,709
12,200
18,556
211,034
Sales
5p50
Hasil segmen
Kerugian dari penjualan
segmen
Biaya yang tidak dapat
dialokasi
22,868
18,944
2,762
(1,788)
5,838
48,624
Segment result
(959)
(1,947)
Unallocated costs
45,718
4,730
698
(260)
Operating income
Dividend income
Interest income
Loss on sale of
discontinuing operation
Finance costs net
Share of results of
associates before
income tax
43,636
(14,706)
28,930
(1,228)
27,702
(2,548)
Income before
minority interest
Minority interest
5p66
Laba bersih
25,154
Net income
5p53
5p65
Aktiva segmen
Perusahaan asosiasi
Aktiva yang tidak dapat
dialokasi
212,945
12,984
Segment assets
Associates
44,398
Unallocated assets
270,327
Total assets
(33,516)
Segment liabilities
(108,336)
Unallocated liabilities
(141,852)
Total liabilities
114,360
29,754
5,484
5,235
149
1,986
5p66
5p63
Laba operasi
Pendapatan dividen
Pendapatan bunga
Kerugian dari penjualan
operasi dalam penghentian
Biaya keuangan bersih
Bagian laba perusahaan
asosiasi sebelum
pajak penghasilan
(959)
(145)
(959)
(6,291)
(115)
5p66
Jumlah aktiva
5p54
Kewajiban segmen
Kewajiban yang
tidak dapat dialokasi
5p66
Jumlah kewajiban
5p55
5p56
5p56
48p79(a)
5p59
71,884
7,554
(9,055)
21,914
3,951
1,097
4,935
74
1,986
43,236
(8,379)
9,762
2,539
1,371
21
79,178
(15,406)
78,835
21,402
2,194
30
18,647
5,430
1,374
548
300
24
(676)
3,849
488
274
112 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
Cat /
Paints
Sewa
kendaraan /
Konstruksi / Vehicle
Construction rental
Kaca /
Glass
Lainnya /
Other
Grup /
Group
Year ended
31 December 2004
5p49,66
Penjualan
39,326
44,944
20,225
7,865
112,360
Sales
5p50
Hasil segmen
Biaya yang
tidak dapat dialokasi
18,697
11,989
4,869
3,793
39,348
Segment result
(4,395)
Unallocated costs
34,953
1,400
362
(9,302)
216
Operating income
Dividen income
Interest income
Finance costs net
Share of results of
associates before
income tax
27,629
(8,936)
Profit before
income tax
Income tax expense
18,693
Profit from
ordinary activities
after income tax
Extraordinary item
Pendapatan sebelum
hak minoritas
Hak minoritas
18,693
(856)
Income before
minority interest
Minority interest
5p66
Laba bersih
17,837
Net income
5p53
5p65
Aktiva segmen
Perusahaan asosiasi
Aktiva yang tidak
dapat dialokasi
155,676
13,244
Segment assets
Associates
65,188
Unallocated assets
234,108
Total assets
(49,232)
Segment liabilities
(83,983)
Unallocated liabilities
(133,215)
Total liabilities
Other segment items
Capital expenditure
Depreciation
Amortisation
5p66
5p63
Laba operasi
Pendapatan dividen
Pendapatan bunga
Biaya keuangan bersih
Bagian hasil perusahaan
asosiasi sebelum
pajak penghasilan
230
(14)
Laba sebelum
pajak penghasilan
Pajak penghasilan
5p66
Jumlah aktiva
5p54
Kewajiban segmen
Kewajiban yang
tidak dapat dialokasi
5p66
5p55
5p56
5p56
48p79(a)
5p59
52,270
7,699
(9,460)
38,919
(7,787)
46,494
(31,428)
17,993
5,545
(557)
Jumlah kewajiban
Informasi segmen lainnya
Pengeluaran modal
Penyusutan
Amortisasi
Beban penurunan
nilai aktiva
Biaya restrukturisasi
Beban non-kas lainnya
PricewaterhouseCoopers
7,820
3,065
2,161
4,887
1,916
1,351
5,865
2,299
1,621
977
382
269
19,549
7,662
5,402
54
24
40
118
Impairment charge
Restructuring costs
Other non-cash
expenses
113
5p49
5p55
114 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
5p80
1p74
Penjualan /
Sales
2005
2004
Indonesia
Singapura
Negara Asia Tenggara lainnya
Kanada dan Amerika
India
Asia Timur
Negara lainnya
Perusahaan asosiasi
Aktiva yang tidak dapat dialokasi
Jumlah Aktiva
5p68
Jumlah aktiva /
Total assets
2005
2004
Pengeluaran modal /
Capital expenditure
2005
2004
54,437
78,489
37,762
16,820
6,283
4,188
13,055
35,708
26,180
27,483
11,779
7,852
2,314
1,044
54,638
63,638
45,983
21,639
10,819
9,467
6,761
29,871
40,517
36,153
25,737
16,378
4,679
2,341
16,354
50,167
34,321
2,633
1,417
4,015
5,453
6,256
4,496
4,692
2,150
1,368
391
196
Indonesia
Singapore
Other SE Asian countries
Canada and USA
India
East Asia
Other countries
211,034
112,360
212,945
155,676
114,360
19,549
12,984
44,398
13,244
65,188
Associates
Unallocated assets
270,327
234,108
Total assets
PricewaterhouseCoopers
115
34p37(a)
13p32(b)(i)
Penjualan barang
Pendapatan jasa
Kontrak konstruksi
Pendapatan royalti
Pendapatan sewa-menyewa biasa
Pendapatan sewa properti investasi
2004
74,008
18,067
71,929
2,363
43,296
1,371
56,635
7,538
44,944
2,223
1,020
211,034
112,360
Beban bunga:
- pinjaman bank
- dividen saham preferen
yang dapat ditarik
kembali (Catatan 23)
- obligasi konversi
(Catatan 22)
Keuntungan / (kerugian)
selisih kurs bersih
Keuntungan nilai wajar atas
instrumen keuangan
- swap tingkat bunga:
lindung nilai arus kas,
pindahan dari ekuitas
- swap tingkat bunga:
lindung nilai atas
nilai wajar
Sales of goods
Revenue from services
Construction contracts
Royalty income
Operating leases rental income
Investment property rental income
2004
(2,112)
(5,542)
(1,650)
(1,650)
(3,600)
Interest expense:
bank borrowings dividend on redeemable preference
shares (Note 23)
convertible bonds (Note 22)
(7,362)
(7,192)
1,045
(2,155)
14
25
12
20
26
45
(6,291)
(9,302)
116 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
24p148
24p45
24p126(f)
24p134
1p74(e)
29,053
9,369
756
10,863
3,802
232
762
150
496
107
40,090
15,500
46p84(c)
37.Extraordinary item
2005
25p10
2004
2004
1,832
(604)
1,228
PricewaterhouseCoopers
117
2005
2004
25,154
17,837
24,446
20,575
1,029
867
118 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
56p48(a)
56p48(b)
56p48(b)
PricewaterhouseCoopers
2005
2004
25,154
17,837
2,412
27,566
17,837
24,446
20,575
3,300
1,059
920
28,805
21,495
957
830
119
39. Dividen
39.Dividends
1p65
8p10
4p17(a)
Asia Tenggara /
Southeast
Asia
Negara tempat
pendirian /
Country of
incorporation
PT CBA (70%)
Nama / Name
Nama / Name
Nama / Name
Nama / Name
Nama / Name
Nama / Name
PT KMK (75%)
Nama / Name
Nama / Name
Nama / Name
Nama / Name
Nama / Name
Nama / Name
Nama / Name
Indonesia
Thailand
Indonesia
Thailand
Malaysia
Indonesia
Indonesia
Indonesia
Indonesia
Singapore
Malaysia
Filipina / Philippine
Brunei Darussalam
Timor Lest
Filipina / Philippine
40.Principal subsidiaries
Amerika Utara /
North America
Negara tempat
pendirian /
Country of
incorporation
Nama / Name
Nama / Name
Nama / Name
Amerika / USA
Kanada / Canada
Meksiko / Mexico
Negara lainnya /
Rest of the world
Nama
Nama
Nama
Nama
Nama
Nama
Nama
Nama
Nama
Nama
/
/
/
/
/
/
/
/
/
/
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Brazil
Venezuela
Afrika Selatan / South Africa
Australia
Cina / China
Korea
Jepang / Japan
Bahrain
Singapura / Singapore
India
120 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
7p18
7p23,24
7p19(a)
Penjualan jasa:
- Parent Ltd. (jasa administratif)
- Ultimate Parent Ltd. (jasa hukum)
Jumlah
Sebagai persentase dari
jumlah penjualan
Penjualan barang:
- PT Modal Ventura
- DDD Ltd.
- Household Paints Ltd.
7p19(c)
Sales of goods:
PT Modal Ventura DDD Ltd. Household Paints Ltd. -
618
168
337
557
93
279
1,123
929
67
127
100
104
167
231
1,290
1,160
Total
0.61%
1.03%
PricewaterhouseCoopers
2004
Sales of services:
Parent Ltd. (administrative services) Ultimate Parent Ltd. (legal services)
121
7p19(a)
i)
2004
Pembelian barang:
- Sister Ltd.
83
70
Purchases of goods:
Sister Ltd. -
54
58
137
128
89
206
94
174
295
268
432
396
Total
0.49%
0.88%
Pengadaan jasa:
- Parent Ltd. (jasa manajemen)
- Haven Ltd. (jasa konsultasi)
Jumlah
Sebagai persentase dari
jumlah pembelian
7p19(c)
Purchases of services:
Parent Ltd. (management services) Haven Ltd. (consultation services) -
122 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
7p19(b)
1p53
2005
Piutang dari pihak yang
mempunyai hubungan istimewa:
PT Modal Ventura
DDD Ltd. (Catatan 13)
Household Paints Ltd.
Parent Ltd.
7p19
1p53
2004
23
46
11
17
108
97
0.73%
0.92%
As a percentage of total
trade receivables
2,202
1,195
28.96%
18.15%
As a percentage of total
trade payables
2005
Pinjaman dari Ultimate Parent Ltd.:
Saldo awal tahun
Pembayaran selama tahun berjalan
26
54
14
14
2004
2,300
(2,300)
2,495
(195)
2,300
2.21%
PricewaterhouseCoopers
123
7p19
1p53
v) Loans to directors
2005
2004
196
168
At beginning of year
343
(49)
62
(34)
490
196
7.15%
4.66%
2005
Pokok pinjaman /
Loan principal
Bunga
(% per tahun )/
Interest
(% per annum)
Brian Kumba
173
7.7
Brenda Kochinshi
170
7.7
2004
7p19
Jason Anaka
42
7.5
Cipto Sulaeman
20
7.6
Metode
Periode
pembayaran kembali / pembayaran kembali /
Repayment method
Repayment period
Cicilan bulanan /
monthly installment
Cicilan bulanan /
monthly installment
Pembayaran sekaligus /
lump sum payment
Pembayaran sekaligus /
lump sum payment
2005
2 tahun / years
Brian Kumba
2 tahun / years
Brenda Kochinshi
2004
1 tahun / year
Jason Anaka
1 tahun / year
Cipto Sulaeman
124 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
7p23
24p24
7p19
1p53
2004
706
720
At beginning of year
(62)
50
(64)
644
706
16.79%
As a percentage of total
other receivables, prepayments
and non-current receivables
9.40%
PricewaterhouseCoopers
125
7p19
24p156
7p19
57p87
42. Kontinjensi
57p90
42.Contingencies
Aktiva kontinjensi
Contingent assets
126 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
Kewajiban kontinjensi
Contingent liabilities
43.Komitmen
43.Commitments
Capital commitments
2005
16p50(d)
19p88(d)
Aktiva tetap
Aktiva tak berwujud
PricewaterhouseCoopers
2004
3,593
460
3,667
474
4,053
4,141
Fixed assets
Intangible assets
127
30BII.7.2(ii)
2005
Tidak lebih dari 1 tahun
Antara lebih dari 1 tahun
sampai 5 tahun
Lebih dari 5 tahun
30BII.6.2.5(ii)
2004
2,750
2,400
9,770
710
8,890
560
13,230
11,850
2005
Tidak lebih dari dari 1 tahun
Antara lebih dari 1 tahun
sampai 5 tahun
Lebih dari 5 tahun
2004
12,920
41,800
840
55,560
128 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
140
2004
130
56p44(c)
8p18,19(f)
8p18,19(a)
22p70
22p64-65
22p66(a)
PricewaterhouseCoopers
129
8p18
8p18
46.Informasi komparatif
25p62
24p158
Sebelumnya
Grup
mengungkapkan
pendapatan bunga dan pendapatan dividen di
dalam biaya keuangan-neto. Manajemen
sekarang berpendapat bahwa penyajian akunakun tersebut secara terpisah dalam laporan
laba rugi konsolidasian setelah laba operasi
mencerminkan aktivitas Grup secara lebih wajar.
46.Comparatives
The Group previously disclosed interest and
dividend income within finance costs net.
Management believes that their presentation
on the face of the consolidated income
statement after operating profit is a fairer
representation of the Groups activities.
130 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
Lampiran 1
Appendix 1
1p8
A. Hasil usaha
A. Operating results
PricewaterhouseCoopers
131
132 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
PricewaterhouseCoopers
133
134 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
Lampiran 2
Appendix 2
TOPIK
PSAK
TOPIC
1 (Revisi /
Revised 1998)
1 Januari /
January 1999
1 Januari /
January 1999
Presentation of Financial
Statements
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
Consolidated
Financial Statements
5 (Revisi /
Revised 2000)
1 Januari /
January 2002
1 Januari /
January 2002
Segment Reporting
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
8 (Revisi /
Revised 2003)
1 Januari /
January 2003
1 Januari /
January 2003
9 (Digantikan dengan /
Superseded by
PSAK No. 1)
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1995
Pelaporan Segmen
10
11
1 Januari /
January 1995
1 Januari /
January 1995
12
1 Januari /
January 1995
1 Januari /
January 1995
13
1 Januari /
January 1995
1 Januari /
January 1995
Persediaan
14
1 Januari /
January 1995
1 Januari /
January 1995
Inventories
15
1 Januari /
January 1995
1 Januari /
January 1995
16
1 Januari /
January 1995
1 Januari /
January 1995
Akuntansi Penyusutan
17
1 Januari /
January 1995
1 Januari /
January 1995
18
1 Januari /
January 1995
1 Januari /
January 1995
19 (Revisi /
Revised 2000)
1 Januari /
January 2001
1 Januari /
January 2001
Intangible Assets
PricewaterhouseCoopers
135
TOPIK
PSAK
TOPIC
20
1 Januari /
January 1995
1 Januari /
January 1995
Research and
Development Costs
Akuntansi Ekuitas
21
1 Januari /
January 1995
1 Januari /
January 1995
22
1 Januari /
January 1995
1 Januari /
January 1995
Accounting for
Business Combinations
Pendapatan
23
1 Januari /
January 1995
1 Januari /
January 1995
Revenue
24 (Revisi /
Revised 2004)
1 Juli /
July 2004
1 Juli /
July 2004
Imbalan Kerja
Laba atau Rugi Bersih untuk
Periode Berjalan, Kesalahan
Mendasar, dan Perubahan
Kebijakan Akuntansi
Employee Benefit
Net Profit or Loss for the
Period, Fundamental
Errors and Changes
in Accounting Policies
25
1 Januari /
January 1995
1 Januari /
January 1995
Biaya Pinjaman
26 (Revisi /
Revised 1997)
1 Januari /
January 1997
1 Januari /
January 1997
Borrowing Costs
Akuntansi Perkoperasian
27 (Revisi /
Revised 1998)
1 Januari /
January 1999
1 Januari /
January 1999
Accounting for
Cooperatives
28 (Revisi /
Revised 1996)
1 Januari /
January 1996
1 Januari /
January 1996
Accounting for
Casualty Insurance
29
31 Maret /
March 1991
31 Maret /
March 1991
Accounting for
Oil and Gas Industry
30
1 Januari /
January 1991
1 Januari /
January 1991
31 (Revisi /
Revised 2000)
1 Januari /
January 2001
1 Januari /
January 2001
Accounting for
the Banking Industry
32
1 Januari /
January 1995
1 Januari /
January 1995
Accounting for
the Forestry Industry
33
1 Januari /
January 1995
1 Januari /
January 1995
Accounting for
the Mining Industry
34
1 Januari /
January 1995
1 Januari /
January 1995
Accounting for
Construction Contracts
1 Januari /
January 1995
1 Januari /
January 1995
1 Januari /
January 1996
1 Januari /
January 1996
Akuntansi Perbankan
35
36
Akuntansi Penyelenggaraan
Jalan Tol
37
1 Januari /
January 1997
1 Januari /
January 1997
38 (Revisi /
Revised 2004)
1 Januari /
January 2005
1 Januari /
January 2005
39
1 Januari /
January 1998
1 Januari /
January 1998
Accounting for
Joint Operations
Akuntansi Restrukturisasi
Entitas Sepengendali
Akuntansi Kerjasama Operasi
136 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
TOPIK
PSAK
40
Akuntansi Waran
TOPIC
1 Januari /
January 1998
1 Januari /
January 1998
41
1 Januari /
January 1998
1 Januari /
January 1998
42
1 Januari /
January 1998
1 Januari /
January 1998
Accounting for
Securities Companies
43
1 Januari /
January 1998
1 Januari /
January 1998
44
1 Januari /
January 1998
1 Januari /
January 1998
Pelaporan Keuangan
Organisasi Nirlaba
45
1 Januari /
January 2000
1 Januari /
January 2000
Financial Reporting of
Non-Profit Organisations
46
1 Januari /
January 1999
1 Januari /
January 2001
Akuntansi Tanah
47
1 Januari /
January 1999
1 Januari /
January 1999
48
1 Januari /
January 2000
1 Januari /
January 2000
Impairment of Assets
49
1 Januari /
January 1999
1 Januari /
January 1999
50
1 Januari /
January 1999
1 Januari /
January 1999
51 (Revisi /
Revised 2003)
10 Desember /
December 2003
10 Desember /
December 2003
52
1 Januari /
January 2000
1 Januari /
January 2000
Reporting Currency
Akuntansi Kompensasi
Berbasis Saham
53
1 Oktober /
October 1998
1 Oktober /
October 1998
Akuntansi Restrukturisasi
Hutang Piutang Bermasalah
54
14 September
1998
14 September
1998
55
1 Januari /
January 2001
1 Januari /
January 2000
56
31 Desember /
December 2000
31 Desember /
December 2000
57
3 November
2000
3 November
2000
58 (Revisi /
Revised 2003)
1 Januari /
January 2003
1 Januari /
January 2003
Discontinuing Operations
59
1 Januari /
January 2003
1 Januari /
January 2003
Accounting for
Syariah Banking
Akuntansi Kuasi-Reorganisasi
PricewaterhouseCoopers
Accounting for
Quasi-Reorganisations
137
Lampiran 3
Appendix 3
ISAK
TOPIK
1 Januari /
January 1995
1 Januari /
January 1995
Interpretation of Paragraph 23
Statement of Financial Accounting
Standard 21 on Determining the
Market Value for Stock Dividends
1 Januari /
January 1995
1 Januari /
January 1995
Interpretation on Presentation of
Receivables from Stock Subscribers
27 Februari /
February 1997
27 Februari /
February 1997
11 Oktober /
October 1997
16 Desember /
December
2003
Interpretation of Paragraph 14
Statement of Financial Accounting
Standard 50 on Reporting Changes in
Fair Value of Securities included in
Available for Sale Investment
16 Desember /
December
2003
11 Oktober /
October 1997
16 Desember /
December
2003
16 Desember /
December
2003
TOPIC
20 April 2004
138 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
20 April 2004
Indeks
Index
Halaman /
Pages
Agio saham
Aktiva tetap
Aktiva tak berwujud
Akuisisi
Amortisasi
Anak perusahaan
106-108
38-39, 72-77
43-44, 79-80
29-32, 62-64
43-44, 78, 79-80
29-30, 120
Share premium
Fixed assets
Intangible assets
Acquisitions
Amortisation
Subsidiary undertakings
Biaya
Biaya
Biaya
Biaya
Biaya
Biaya
116
68, 74, 77, 78, 80
117
44, 80, 133
39, 76, 116
44-45, 95-96
Finance costs
Operating costs
Employee / staff costs
Research and development costs
Borrowing costs
Restructuring costs
keuangan
operasi
pegawai
penelitian dan pengembangan
pinjaman
restrukturisasi
Cadangan
110, 111
Derivatif
Dividen
55-61, 97-99
54, 120
36-37, 67
15-20, 49, 106-108
42-43, 62-64, 78
Hak minoritas
105
Imbalan pasca-kerja
Informasi segmen
Instrumen keuangan
Investasi
46-49, 100-104
111-116
55-61, 97-99
36-38, 55-61, 80-81
Joint venture
Jumlah keuntungan dan kerugian yang diakui
31-32
15-20
Reserves
Derivatives
Dividends
Trading securities
Equity
Goodwill
Minority interests
Post-retirement benefits
Segment information
Financial instruments
Investments
Joint ventures
Total recognised gains and losses
21-23, 34, 66
24-54
116
44-45, 95-96
127-129
29-30
126-127
55-61, 97-98
52-53, 71
28
14, 118-119
14, 118-119
13-14
13-14
21-23
21-23
55-61, 97-99
55-61, 97-99
55-61, 97-99
Neraca
Neraca konsolidasian
PricewaterhouseCoopers
1012
1012
Balance sheet
Consolidated balance sheet
139
Indeks
Index
Halaman /
Pages
Obligasi konversi
Operasi dalam penghentian
Pajak kini
Pajak penghasilan
Pajak penghasilan tangguhan
Pensiun
Penurunan nilai
Penyusutan
Persediaan
Perubahan kebijakan akuntansi
Perusahaan asosiasi
Pinjaman
Pelepasan
Pendapatan / beban bunga
Pengakuan pendapatan
Pengembangan piranti lunak
Penjabaran mata uang asing
Penjualan
Penyisihan
Peristiwa setelah tanggal neraca
Piutang usaha
Piutang jangka panjang
Pos luar biasa
Program opsi saham
Properti investasi
94
64-65
84
83-89
53, 86-88
46-48, 101-102
40, 68, 72-74, 78, 79, 88
38, 72-77
35, 69-70
10-23, 54, 62
30-31, 80-81
90-93
64-65
51, 116
50-51, 52
43-44
33-34
50-51
44-45, 95-96
129-130
68
81-83
117
17-20, 49, 106-108
38, 78
Remunerasi direktur
125
Convertible bonds
Discontinuing operations
Current tax
Income taxes
Deferred income taxes
Pensions
Impairment
Depreciation
Inventories
Changes in accounting policies
Associates
Borrowings
Disposals
Interest income / expense
Revenue recognition
Software development
Foreign currency translation
Sales
Provisions
Post balance sheet / subsequent events
Trade receivabls
Long term receivables
Extraordinary item
Share option schemes
Investment property
Directors remuneration
Saham
Saham preferen
Saham preferen yang dapat ditarik kembali
Saham tresuri (saham yang dibeli kembali)
Selisih penjabaran
Selisih penilaian kembali
Sewa-menyewa biasa lessor
Sewa-menyewa biasa penyewagunausaha
Sewa guna usaha pembiayaan lessor
Sewa guna usaha pembiayaan
penyewagunausaha
Swap tingkat bunga
15-20, 106-108
95
95
15-20, 106-108
33-34, 110
109
42, 75, 128
41, 77, 128
42, 71, 81-83
Share capital
Preference shares
Redeemable preference shares
Treasury shares
Translation differences
Revaluation reserves
Operating leases lessor
Operating leases lessee
Finance leases lessor
121-126
140 Ilustrasi Laporan Keuangan Konsolidasian / Illustrative Consolidated Financial Statements 2005
PricewaterhouseCoopers
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