Professional Documents
Culture Documents
PLANT 2
: Fangeran Jayakarta No. 1*!" Jakafia 10730 - lndonesia, PO- Box 2478, Phone. 62 21 - 6242727 (Hur*ing) Fax No. 62 21 - 6253059
: Kawasan Industri Palm Manb, Jt" D$mpi! Desa Gandasari, Kec. Ja[ tjnrr - Tatgerilg - lndonesia- Phone: 5818ffi7 - &9 Fax 5318638
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2011
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga
Persediaan
Pajak dibayar di muka
Biaya dibayar di muka
Aset lancar lain-lain
Jumlah Aset Lancar
ASET TIDAK LANCAR
Penyertaan saham
Aset tetap - setelah dikurangi
akumulasi penyusutan
Rp 544.206.809.093,- pada tahun 2011 dan
Rp 533.253.550.198,- pada tahun 2010
534.314.698
2d,2n,4
39.050.696.168
95.519.512.304
2.980.135.636
247.087.626
486.963.589
138.818.710.021
2f,5
2g,6
7
2j,8
9
1.891.125.000
407.870.955.299
209.200.000
409.971.280.299
JUMLAH ASET
548.789.990.320
10
2i,11
12
2010
634.993.446
59.779.577.500
154.440.892.786
2.027.930.636
2.284.971.175
2.817.580.809
221.985.946.352
1.891.125.000
418.347.946.033
1.562.978.353
421.802.049.386
643.787.995.738
-1-
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties
Inventories
Prepaid taxes
Prepaid expenses
Other current assets
Total Current Assets
NON CURRENT ASSETS
Investments in shares
Fixed assets - net of
accumulated depreciation of
Rp 544.206.809.093,- in 2011 and
Rp 533.253.550.198,- in 2010
2011
(Continued)
DECEMBER 31, 2011 AND 2010
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
LIABILITAS LANCAR
Hutang bank
Hutang lembaga keuangan
bukan bank
Hutang usaha - Pihak ketiga
Hutang pajak
Hutang bank jangka panjang yang jatuh
tempo dalam waktu satu tahun
Pihak ketiga
Hutang lain-lain
Biaya masih harus dibayar
Liabilitas lancar lain-lain
Jumlah Liabilitas Lancar
LIABILITAS TIDAK LANCAR
Liabilitas pajak tangguhan - bersih
Liabilitas diestimasi
atas imbalan kerja
Jumlah Liabilitas Tidak Lancar
JUMLAH KEWAJIBAN
58.767.420.273
13
58.268.402.698
22.821.399.369
40.615.483.577
14
15
16
22.111.200.000
25.521.056.702
45.953.211.788
92.772.000.000
13.745.809.861
16.181.312.250
832.610.074
245.736.035.404
20
17
2m,18
19
101.772.000.000
17.007.440.300
17.768.986.025
8.704.290.668
297.106.588.180
10.916.763.765
20,16
3.329.734.174
3.261.553.486
14.178.317.251
2k,36
3.476.740.715
6.806.474.889
303.913.063.069
TOTAL LIABILITIES
259.914.352.655
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Modal saham - nilai nominal
Rp 500,- per saham
Modal dasar - 2.616.000.000 saham
Modal ditempatkan dan disetor penuh 791.383.786 saham
2010
EQUITY
Equity attributable
to owners of the parent entity
Capital stock - par value
Rp 500,- per share
395.691.893.000
429.747.488
(109.862.989.238)
23
24
2.616.986.415
2.993.243.782
288.875.637.665
339.874.932.669
Sub Total
Non-controlling interest
TOTAL EQUITY
JUMLAH LIABILITAS
DAN EKUITAS
548.789.990.320
643.787.995.738
286.258.651.250
336.881.688.886
Lihat Catatan atas laporan Keuangan Konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan
See accompanying Notes to the Consolidated Financial Statements which are an integral part of the consolidated financial statements
-2-
2011
Catatan/
Notes
2010
PENJUALAN BERSIH
210.970.407.747
2m,27
228.717.473.685
NET SALES
196.089.180.544
2m,28
183.142.898.585
45.574.575.100
GROSS PROFIT
14.692.083.587
44.386.325.284
59.078.408.871
OPERATING EXPENSES
Selling
General and aministrative
Total Operating Expenses
LABA KOTOR
14.881.227.202
BEBAN USAHA
Penjualan
Umum dan administrasi
Jumlah Beban Usaha
14.155.425.952
27.694.347.617
41.849.773.569
RUGI USAHA
(26.968.546.367)
9.617.307
50.184.959
(1.044.653.191)
(12.121.539.027)
(870.020.103)
(2.413.059.018)
(16.389.469.074)
(43.358.015.441)
2m,29
2m,29
(13.503.833.771)
OPERATING LOSS
2m
2m,33
2m,32
2m,30
2m,30
2m,31
14.119.971
27.634.596
1.144.448.956
(2.466.013.000)
(19.673.837.593)
(20.953.647.071)
20
(34.457.480.842)
TAX BENEFIT
(7.587.029.591)
(50.945.045.032)
322.007.396
247.691.249
(50.623.037.636)
(39.209.332.680)
NET LOSS
(64)
(50)
Lihat Catatan atas laporan Keuangan Konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan
See accompanying Notes to the Consolidated Financial Statements which are an integral part of the consolidated financial statements
-3-
Modal
Ditempatkan
dan Disetor
Penuh / Issued
and Fully Paid
Capital
Saldo 1 Januari 2010
Tambahan
Modal Disetor Bersih /
Additional Paid
in Capital - Net
Saldo Laba
(Defisit) /
Retained Earning
(Deficit)
327.000.000.000
429.747.488
68.691.893.000
Rugi bersih
(39.209.332.680)
(39.209.332.680)
327.000.000.000
69.121.640.488
(59.239.951.602)
336.881.688.886
(50.623.037.636)
(50.623.037.636)
327.000.000.000
69.121.640.488
(109.862.989.238)
286.258.651.250
(20.030.618.922)
Ekuitas - Bersih /
Equity - Net
307.399.128.566
68.691.893.000
Net loss
Balance as of December 31, 2011
Lihat Catatan atas laporan Keuangan Konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan
See accompanying Notes to the Consolidated Financial Statements which are an integral part of the consolidated financial statements
-4-
2011
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok dan
beban operasi lain
Penerimaan kas dari aktivitas operasi
Pembayaran untuk :
Bunga dan lain-lain bersih
Pajak
Penerimaan dari :
Pendapatan bunga
Kas Bersih Digunakan untuk
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Perolehan aset tetap
Penurunan (Kenaikan) aset tidak lancar
lain-lain
Kas Bersih (Digunakan untuk)
Diperoleh dari Aktivitas Investasi
PENURUNAN BERSIH
KAS DAN SETARA KAS
2010
293.231.052.115
252.221.554.900
(271.479.653.810)
21.751.398.306
(210.432.967.458)
41.788.587.442
(14.036.212.322)
(8.702.992.230)
(13.070.022.023)
(28.771.582.774)
9.617.307
(978.188.939)
8.874.721
(44.142.634)
877.510.191
(337.723.275)
(100.678.748)
(381.865.909)
NET DECREASE
CASH AND CASH EQUIVALENTS
(476.268.162)
1.353.778.353
(337.723.275)
-
634.993.446
1.016.859.356
534.314.698
634.993.446
Lihat Catatan atas laporan Keuangan Konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan
See accompanying Notes to the Consolidated Financial Statements which are an integral part of the consolidated financial statements
-5-
1. UMUM
a. Pendirian dan Informasi Umum
1. GENERAL
a. Establishment and General Information
The Entity head office is located in Jalan Pangeran Jayakarta No. 133,
Central jakarta. The location of the Entity plant is located in Kawasan
Industri Palem Manis, Tangerang, Banten. The Entity started its
commercial operations on May 1, 1993.
The Entity production capacity in December 31, 2011 and 2010 are
around 40% of the installed capacity (unaudited).
-6-
1. GENERAL (Continued)
1. UMUM (Lanjutan)
c. Struktur Entitas Anak
Komisaris :
Komisaris Utama
Komisaris Independen
:
:
Lie In In
Robby Tatang Poniman
:
:
Commissioners
President Commissioner
Independent Commissioner
Direksi :
Direktur Utama
Direktur
Direktur
:
:
:
Lie Ju Tjhong
Simin Sudi
Budi Muljono Djunaedy
:
:
:
Directors
President Director
Director
Director
The total amount of wages and salary paid and other compensation
paid to the Entity commissioners and directors are about USD 2 billion
for the period December 31, 2011 and 2010. The Entity and its
subsidiaries have about 668 employees at December 31, 2011 and
2010.
e. Quasi Reorganization
See note 3 for further details regarding the implementation of the Quasi
Reorganization.
-7-
a. Statement of Compliance
Since January 1, 2011, the Entity and Subsidiaries has adopted PSAK
No. 1 (Revised 2009), regarding "Presentation of Financial Statements"
and PSAK No. 2 (Revised 2009), regarding "Statements of Cash Flows"
which became effective for financial statements periode started on or
after January 1, 2011.
dalam
laporan
c. Prinsip Konsolidasi
c. Principles of Consolidation
-8-
Kas dan setara kas terdiri dari kas dan kas di bank yang tidak
dibatasi penggunannya.
e. Transaksi dengan Pihak-pihak Berelasi
Cash and cash equivalents consist of cash and cash in bank that are
not limited in usage.
e. Transactions with Related Parties
Entitas dan Entitas Anak melakukan transaksi dengan pihakpihak berelasi seperti yang dinyatakan dalam PSAK No. 7
(Revisi 2010) mengenai "Pengungkapan Pihak-pihak Berelasi"
yang efektif berlaku mulai tanggal 1 Januari 2011.
Seluruh transaksi dan saldo yang signifikan dengan pihakpihak berelasi, diungkapkan dalam catatan atas laporan
keuangan konsolidasi.
Inventories are stated at the lower of cost or net realizable value. Cost is
determined using the weighted average method. Provision for inventory
obsolescence and decline in value of inventories is provided based on a
review of the status of inventories at the end of the year to reduce the
carrying value of inventories to net realizable value.
Hasil operasi dan aset dan liabilitas dari entitas asosiasi dicatat
dalam laporan keuangan konsolidasi dengan metode ekuitas,
kecuali bila investasi tersebut diklasifikasikan sebagai dimiliki
untuk dijual, dalam hal ini, dicatat sesuai dengan PSAK 58
(Revisi 2009), mengenai "Aset Tidak Lancar yang Dimiliki
untuk Dijual dan Operasi yang Dihentikan".
-9-
i. Aset Tetap
i. Fixed Assets
Aset tetap Entitas dan Entitas Anak berupa mesin pada tahun
1999 telah dinilai kembali berdasarkan Keputusan Menteri
Keuangan Republik Indonesia No. 384/KMK.04/1998 tanggal
14 Agustus 1998, dengan selisih penilaian kembali aset tetap
milik Entitas disajikan pada akun "Selisih Penilaian Kembali
Aset Tetap" (lihat catatan 26), sedangkan bagian Entitas atas
selisih penilaian kembali aset tetap milik Entitas Anak disajikan
apad akun "Selisih Transaksi Perubahan Ekuitas Entitas Abak"
(lihat catatan 25).
The fixed assets of the Entity and its Subsidiaries in the form of
machinery in 1999 were revalued in accordance with the Ministry of
Finance of the Republic of Indonesia No. 384/KMK.04/1998 dated 14
August 1998, with the revaluation of fixed assets owned by the Entity
are presented as "Difference of revaluation on fixed asset" (see Note
26), while the interest in the revaluation of fixed assets owned by
subsidiary is presented as" Equity Subsidiaries"(see Note 25).
Tahun / Years
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Peralatan dan perabot kantor
20
15
4
4
- 10 -
Construction in Progress
The Entity and Subsidiaries leases certain fixed assets where the Entity
and Subsidiaries has substantially all the risks and rewards of
ownership, are classified as finance leases. Finance leases are
capitalized at the commencement of the lease at the lower of the fair
value of the leased fixed assets or the present value of the minimum
lease payments.
j. Prepaid Payments
Prepaid expenses are amortized and charged to operations on a prorata basis using the straight line method over the beneficial period.
k. Employee Benefits
- 11 -
2011
EUR, Euro Eropa
US$, Dolar Amerika Serikat
SG$, Dolar Singapura
11.739
9.068
6.974
o. Pajak Penghasilan
11.956
8.991
6.981
o. IncomeTaxes
Diluted earning per share are computed by dividing net income by the
weighted average number of common shares outstanding after adjusted
by the instruments that potentially diluted.
q. Informasi Segmen
q. Segment Information
The adoption of PSAK No. 5 (Revised 2009) did not have significant
impact on the consolidated financial statements.
- 12 -
1. Cadangan umum
2. Cadangan khusus
3. Selisih penilaian aset dan liabilitas (termasuk di dalamnya
selisih revaluasi aset tetap dan selisih transaksi perubahan
ekuitas Entitas Anak) dan selisih penilaian sejenisnya.
4. Tambahan setoran modal dan sejenisnya
5. Modal saham
1. General Reserve
2. Special Reserve
3. Difference arising from revaluation of assets and liabilities (including
the difference arising from the revaluation of fixed assets and
difference arising from the changes in equity transactions od
subsidiary) and difference arising from the revaluation of the same
4. Additional paid-in capital and of the same kind
5. Capital stock
Determining the fair value of assets and liabilities of the Entity within the
framework of Quasi Reorganization is based on market value
evaluation. If the market value is not available or does not reflect the
true fair value of asset, the fair value is estimated by considering the
market price of identic or similar assets as well as discounted cash flow
models.
3. KUASI REORGANISASI
3. QUASI REORGANIZATION
Agar Entitas dan Entitas Anak dapat memulai awal yang baik
(fresh start ), dengan laporan posisi keuangan (neraca)
konsolidasi menunjukkan nilai sekarang dan tanpa dibebani
dengan defisit, maka Entitas dan Entitas Anak perlu melakukan
kuasi-reorganisasi. Pada tanggal 29 Juni 2007, saldo defisit pada
tanggal 31 Desember 2006 telah dieliminasi.
In order for the Company and its subsidiaries may initiate a fresh start, with
necara statements show the value of present and without being burdened
with a deficit, then the Company and its Subsidiaries need to do a quasireorganization. On June 29, 2007, the deficit balance at 31 December 2006
has been eliminated.
- 13 -
(557.636.747.541)
82.803.610.388
237.549.352.931
17.203.825.736
220.079.958.486
-
Kas
Rupiah
Dolar Amerika Serikat
Bank
Rupiah
PT Bank Central Asia Tbk
PT CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
Lain-lain
Dolar Amerika Serikat
PT CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
Dolar Singapura
PT Bank Central Asia tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
Escrow
Jumlah
Retained deficit
Revaluation of fixed assets
(See note 26)
Equity transaction Subsidiary
(See note 25)
Revaluation of assets and liabilities
(See note 11)
Additional paid-in capital
(See note 24)
Net
2010
18.790.010
211.173.082
229.963.092
16.434.007
6.086.907
22.520.914
72.230.082
50.812.518
879.000
148.616.157
79.628.843
111.482.390
444.774
1.250.000
1.501.464
2.250.000
75.076.152
872.160
15.906.451
215.475.609
5.546.997
4.070.226
42.817.992
43.275.384
44.062.476
534.314.698
625.463
634.993.446
- 14 -
Cash
Rupiah
United States Dollars
Bank
Rupiah
PT Bank Central Asia Tbk
PT CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
2011
Rupiah
PT Primanusa Citrakarya
PT Ika Maestro Industri
Sarana Graha Sentosa
Vincentius Jandu
PT Pembangunan Perumahan
PT Adhi Karya
PT Tiara Metropolitan Jaya
PT Artisan Wahyu
PT Trans Kalla Makassar
Lain-lain
19.833.006.136
3.043.694.914
1.057.162.109
852.601.559
175.294.489
3.741.570.935
35.671.281.548
3.043.694.914
527.970.942
983.980.939
941.379.907
1.182.169.840
630.296.537
607.824.586
1.653.359.439
4.236.384.133
Rupiah
PT Primanusa Citrakarya
PT Ika Maestro Industri
Sarana Graha Sentosa
Vincentius Jandu
PT Pembangunan Perumahan
PT Adhi Karya
PT Tiara Metropolitan Jaya
PT Artisan Wahyu
PT Trans Kalla Makassar
Others
1.363.060.856
8.066.341.828
963.793.287
320.095.594
48.914.603
512.274.538
1.732.226.513
1.589.454.687
7.408.986.347
955.609.334
317.377.535
239.744.655
509.851.471
1.330.197.601
Dolar Singapura
J.E.M Marble & Granite, Australia
Marble Plus Pty, Ltd, Australia
Lain-lain
Jumlah
158.652.338
162.200.040
150.428.347
42.181.318.086
158.795.196
162.346.092
150.563.800
62.301.269.503
(3.130.621.918)
(2.521.692.003)
Bersih
39.050.696.168
59.779.577.500
Rincian piutang usaha berdasarkan umur piutang pada tanggaltanggal 31 Desember 2011 dan 2010 adalah sebagai berikut :
2011
Pihak ketiga
Belum jatuh tempo
Telah jatuh tempo :
Kurang dari 30 hari
31 hari sampai dengan 60 hari
61 hari sampai dengan 90 hari
Lebih dari 90 hari
Jumlah
Penyisihan piutang ragu-ragu
Bersih
Singapore Dolar
J.E.M Marble & Granite, Australia
Marble Plus Pty, Ltd, Australia
Others
Total
12.885.125.694
17.561.514.055
1.013.038.759
38.354.963
862.939.518
27.381.859.153
42.181.318.087
(3.130.621.918)
39.050.696.169
7.623.417.145
7.317.659.879
2.876.311.828
26.922.366.595
62.301.269.503
(2.521.692.003)
59.779.577.500
Third parties
Current
Over due :
Less than 30 days
31 days to 60 days
61 days to 90 days
More than 90 days
Total
Allowance for doubtful accounts
Net
Berdasarkan hasil penelaahan keadaan akun piutang masingmasing pelanggan pada akhir periode, manajemen Entitas dan
Entitas Anak berpendapat bahwa penyisihan piutang ragu-ragu
adalah cukup untuk menutupi kemungkinan kerugian atas tidak
tertagihnya piutang usaha tersebut.
- 15 -
6. INVENTORIES
6. PERSEDIAAN
Akun ini terdiri dari :
Barang jadi
Barang dalam proses
Bahan baku
Perlengkapan suku cadang
Bahan pembantu
Bahan bakar
Jumlah
65.942.909.576
3.153.379.116
14.800.480.373
9.687.375.856
1.880.944.458
54.422.925
95.519.512.304
2010
81.939.006.046
28.357.917.463
28.146.865.037
11.642.026.043
4.240.873.547
114.204.649
154.440.892.786
Finished goods
Work in process
Raw materials
Supplies of spare parts
Supplies
Fuel
Total
On December 31, 2011 and 2010, certain inventory and fixed assets other
than land owned by the Entity and Subsidiaries or joint parties are insured
against losses from fire, flood and other risks (all risks) with a sum insured
of Rp 46,143,350,000.- and US$ 39,072,208.- (see note 11).
7. PREPAID EXPENSES
2011
2010
Entitas
Tahun 2011
Tahun 2010
Tahun 2009
56.654.536
56.654.536
Entity
Year 2011
Year 2010
Year 2009
Entitas Anak
Tahun 2011
Tahun 2010
Tahun 2009
Jumlah
952.205.000
970.670.000
1.000.606.100
2.980.135.636
970.670.000
1.000.606.100
2.027.930.636
Subsidiary
Year 2011
Year 2010
Year 2009
Total
The Entity and Subsidiaries has received several Letters Tax Overpayment
of the Tax Office with details as follows :
Entitas
Berdasarkan SKPLB dari Direktorat Jenderal Pajak (Dirjen Pajak)
No. 00119/406/07/054/09 tanggal 16 Juni 2009, Perusahaan
memperoleh pengembalian kelebihan pembayaran Pajak
Penghasilan pasal 22 sebesar Rp 253.258.051 sebagai hasil
pemeriksaan pajak penghasilan Perusahaan untuk tahun fiskal
2007.
Entity
Based on the overpayment letter from the Directorate General of Taxation
(DGT) No. 00119/406/07/054/09 June 16, 2009, the Company obtained a
refund for overpayment of income tax article 22 of Rp 253,258,051 as a
result of income taxes for fiscal year 2007.
Entitas Anak
Berdasarkan SKPLB dari Direktorat Jenderal Pajak (Dirjen Pajak)
No. 00058/07/415/09 tanggal 10 Juni 2009, Perusahaan
memperoleh pengembalian kelebihan pembayaran Pajak
Penghasilan pasal 22 sebesar Rp. 550.025.248 sebagai hasil
pemeriksaan pajak penghasilan Perusahaan untuk tahun fiskal
2007.
Subsidiary
Based on the overpayment letter from the Directorate General of Taxation
(DGT) No. 00058/07/415/09 June 10, 2009, the Company obtained a
refund for overpayment of income tax article 22 of Rp 550,025,248 as a
result of the Company's tax income for fiscal year 2007.
- 16 -
8. PREPAID EXPENSES
6.600.318
125.247.032
115.240.275
247.087.626
2010
1.534.873.191
420.103.264
329.994.720
2.284.971.175
438.978.590
47.984.999
486.963.589
2010
2.018.655.105
668.783.210
130.142.493
2.817.580.809
15%
5%
- 17 -
Penambahan
Additions
Pengurangan
Disposals
Reklasifikasi
Reclassification
Saldo Akhir
Ending Balance
Cost
Harga Perolehan
Tanah
93.280.950.000
93.280.950.000
Land
104.618.406.747
104.618.406.747
521.439.803.569
417.079.182
521.856.882.751
1.127.366.877
1.127.366.877
Kendaraan
kantor
Jumlah
6.821.289.220
59.188.980
727.287.816.413
476.268.162
727.764.084.575
224.126.719.818
224.126.719.818
186.960.000
186.960.000
6.880.478.200
Office equipment
Total
Available for sale Assets
Transportation
Furniture, fixtures and
Jumlah
224.313.679.818
224.313.679.818
Total
951.601.496.231
476.268.162
952.077.764.393
Total Cost
59.132.019.711
7.603.361.993
2.240.052.096
64.495.329.608
364.922.475.304
16.910.763.034
11.472.274.111
370.360.964.227
869.441.889
93.790.908
963.232.797
Transportation
Accumulated Depreciation
Akumulasi Penyusutan
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Peralatan dan perabot
6.687.920.214
57.669.168
6.745.589.382
431.611.857.118
24.665.585.102
13.712.326.207
442.565.116.013
101.641.693.080
101.641.693.080
Jumlah
101.641.693.080
101.641.693.080
Total
544.206.809.093
Total Accumulated
Depreciation
407.870.955.299
kantor
Jumlah
Jumlah Akumulasi
Nilai Buku
Total
Available for sale Assets
Penyusutan
Office equipment
533.253.550.198
24.665.585.102
13.712.326.207
418.347.946.033
2010
Saldo Awal
Beginning Balance
Penambahan
Additions
Pengurangan
Disposals
Reklasifikasi
Reclassification
Saldo Akhir
Ending Balance
Cost
Harga Perolehan
Tanah
93.280.950.000
93.280.950.000
Land
104.618.406.747
104.618.406.747
514.953.464.593
988.952.250
5.497.386.726
521.439.803.569
1.127.366.877
1.127.366.877
Kendaraan
Transportation
Furniture, fixtures and
6.758.497.220
62.792.000
6.821.289.220
720.738.685.437
1.051.744.250
5.497.386.726
727.287.816.413
224.126.719.818
224.126.719.818
186.960.000
186.960.000
Jumlah
224.313.679.818
224.313.679.818
Total
945.052.365.255
1.051.744.250
5.497.386.726
951.601.496.231
Total Cost
51.528.657.723
7.603.361.988
59.132.019.711
342.706.897.403
22.215.577.901
364.922.475.304
761.196.432
108.245.457
869.441.889
Transportation
kantor
Jumlah
Accumulated Depreciation
Akumulasi Penyusutan
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Total
Available for sale Assets
Office equipment
6.620.015.759
67.904.455
6.687.920.214
401.616.767.317
29.995.089.801
431.611.857.118
101.641.693.080
101.641.693.080
Jumlah
101.641.693.080
101.641.693.080
Total
533.253.550.198
Total Accumulated
Depreciation
418.347.946.033
kantor
Jumlah
Jumlah Akumulasi
Nilai Buku
Total
Available for sale Assets
Penyusutan
Office equipment
503.258.460.397
29.995.089.801
441.793.904.858
- 18 -
10.801.798.820
151.460.076
10.953.258.896
Depreciation for the year ended December 31, 2010 and 2009 was
charged to operations as follows :
2010
29.818.939.889
176.149.912
29.995.089.801
Manufacturing overhead
General and administrative expenses
Total depreciation expense
Entitas dan Entitas Anak memiliki hak guna atas tanah (Hak Guna
Bangunan) di Tangerang, Banten, masing-masing dengan luas
22.500 meter persegi dan 160.845 meter persegi. Hak atas tanah
tersebut akan berakhir masing-masing pada tanggal 28 Oktober
2028 dan 24 September 2024 dan manajemen Perusahaan
berkeyakinan bahwa HGB tersebut dapat diperpanjang pada saat
berakhirnya hak tersebut.
The Entity and Subsidiary have land rights (HGB) in Tangerang, Banten
measuring 22,500 square meters and 160,845 square meters respectivly.
Rights of the land will expire on October 28, 2028 and September 24, 2024
respectively and the Companys management believes that HGB can be
extended upon expiration of the right.
On December 31, 2011 and 2010, all fixed assets such as land, building
and machine infrastructure and equipment, vehicle and tools and office
equipment are used as guarantee on loans from PT Bank Mandiri Tbk (see
notes 13 and 20).
For the period of 2011 and 2010, some of the inventories and fixed assets
except for land owned by the Entity and Subsidiary have been insured
against losses from fire, flood and all other risks insurance coverage
amounting to Rp 46,143,350,000 and US$ 39,072,208 (see note 6). The
Entity and Subsidiarys management believe that the insurance coverage is
enough to cover the possible losses on inventories and fixed assests that
may arise.
In accordance with the Independent Accountants' Review Report, No. Y033/V/2007-R, dated June 19, 2007, the Entity and Subsidiaries within the
framework of quasi-reorganization revalued assets and liabilities.
Company's fixed assets such as land, buildings and improvements and
machinery and equipment and provide additional revalued amount of Rp
17,203,825,736 and recorded in the Fixed Asset and Liability. Fixed assets
such as land, buildings and improvements and machinery and equipment
revalued and provide an addition of Rp 103,197,379,663 (See note 3, 25
and 26).
130.000.000
79.200.000
209.200.000
2010
79.200.000
1.483.778.353
1.562.978.353
- 19 -
On September 29, 2006, Bank Mandiri and the Entity agreed to combine
Non Cash Loan, Trust Receipt and Pre-export Financing facilities becoming
Revolving Switchable L/C with credit limit of USD 6,500,000. Work capital
credit balance on December 31, 2011 and 2010 amounted to
US$ 6,480,747.71 or equivalent to Rp 58,767,420,273 and
Rp. 58,268,402,698. This loan has an annual interest rate of 8% on
December 31, 2011 and 2010.
Based on the credit agreement with Mandiri Bank. Entity and Subsidiary is
obligated to fulfill some certitudes :
On November 23, 2007, the Entity signed the Promissory Notes Agreement
with PT Investindo Nusantara Sekuritas-Fund Management Division, which
the Entity issued Promissory Notes amounted to Rp 22,111,200,000 with
fixed coupon rate of 11% per annum with a maturity of 1 (one) month and
can be extended.
- 20 -
Rupiah
PT Asada Mitra Packindo
PT Industri Mineral Indonesia
PT Satyamitra Kemas Lestari
PT Garuda Artha Resources
PT Irpau Hero Trully
PT Delta Chemical Sejahtera
PT Wana Hasil Nusantara
CV Karya Sukses Mandiri
Lain-lain
Dolar Amerika Serikat
Tesomac
Kalemaden Endustriyel Hammaddeler A.S
2010
2.178.852.152
1.216.478.835
211.869.000
105.053.438
5.918.886.418
2.244.621.190
1.253.462.100
313.816.250
137.146.240
1.036.509.520
619.162.500
560.381.250
379.198.955
8.716.229.751
Rupiah
PT Asada Mitra Packindo
PT Industri Mineral Indonesia
PT Satyamitra Kemas Lestari
PT Garuda Artha Resources
PT Irpau Hero Trully
PT Delta Chemical Sejahtera
PT Wana Hasil Nusantara
CV Karya Sukses Mandiri
Others
768.260.619
420.276.047
9.132.028.166
350.704.385
1.028.570.400
539.460.000
441.410.358
6.992.007.241
1.206.127.106
276.523.648
723.469.708
663.574.232
22.821.399.369
374.425.693
245.852.888
124.938.006
163.159.977
25.521.056.702
Rincian hutang usaha berdasarkan umur piutang pada tanggaltanggal 31 Desember 2011 dan 2010 adalah sebagai berikut :
2011
Pihak ketiga
Belum jatuh tempo
Telah jatuh tempo :
Kurang dari 30 hari
31 hari sampai dengan 60 hari
61 hari sampai dengan 90 hari
Lebih dari 90 hari
Jumlah
2010
8.670.142.024
8.185.678.712
3.084.073.773
2.432.872.283
1.412.257.992
7.222.053.297
22.821.399.369
2.910.983.707
4.111.787.116
2.188.424.495
8.124.182.671
25.521.056.702
Third parties
Current
Over due :
Less than 30 days
31 days to 60 days
61 days to 90 days
More than 90 days
Total
European Euro
Euro Abrastones
Said S.P.A
PT Tyrolit Vincent
Others
Total
2010
37.668.084.999
43.080.434.267
2.127.474.400
819.924.178
40.615.483.577
2.245.764.423
627.013.098
45.953.211.788
- 21 -
(34.457.480.849)
(32.200.739.563)
(24.769.124.866)
(11.157.275.878)
(9.688.355.983)
(3.164.105.025)
-
9.798.716.385
-
2.413.059.018
1.087.743.313
26.760.000
19.673.837.593
2.760.075.021
844.462.039
(9.980.330)
Anak Perusahaan
Rugi fiskal
Penyusutan
Kesejahteraan Karyawan
Jumlah manfaat (beban) pajak
Perusahaan
penghasilanakhir
tangguhan
tahun
23.374.615.084
(18.430.493.197)
(41.805.108.281)
(29.234.292.100)
(18.430.493.197)
Timing differences :
Depreciation of fixed assets
Employee benefits
Permanent differences :
Tax penalties
Employee benefits in kind
Entertainment
Representation and donation
Interest income already subjected to
final tax
Bank loan interest
Restructurated gain
Fiscal loss carry forward
Entity
Tax Investigation result
Fiscal loss carry forward at beginning of year
Estimated fiscal loss
carry forward
2010
1.154.585.856
(729.131.832)
-
(8.163.222.213)
3.969.494.313
-
(8.603.808.039)
3.178.810.928
-
(7.587.029.591)
(4.999.543.087)
(1.381.460.711)
(9.535.303.054)
(10.916.763.765)
(2.587.912.404)
(805.389.287)
-
(14.119.971)
-
(10.803.798.903)
2010
(43.358.015.441)
Entity
Fiscal Loss carry forward
Depreciation
Employee benefits
Subsidiary
Fiscal Loss carry forward
Depreciation
Employee benefits
Total deferred income (change)
tax benefit
The details of deferred tax assets and liabilities as of December 31, 2011
and 2010 are as follows :
2010
2.011.840.980
(5.341.575.154)
(3.329.734.174)
The Entity and Subsidiary received the Tax Assesment Letter (SKP) from
Tax Service Office with the details as follows :
Entitas
1. Berdasarkan SKPKB PPh Pasal 23 dari Direktorat Jenderal
Pajak (Dirjen Pajak), Entitas dinyatakan terhutang PPh pasal
21 untuk tahun fiskal 2008 sebesar Rp 485.763.511.
2. Berdasarkan SKPKB PPh Pasal 21 dari Direktorat Jenderal
Pajak (Dirjen Pajak), Entitas dinyatakan terhutang PPh Pasal
23 untuk tahun fiskal 2004, 2005, 2006, 2007 dan 2008
sebesar Rp 530.236.800.
3. Berdasar SKPKB Pajak Pertambahan Nilai Tahun 2010 dari
Direktorat Jenderal Pajak (Dirjen Pajak), Entitas dinyatakan
terhutang Pajak Pertambahan Nilai untuk tahun fiskal 2002,
2004, dan 2005 sebesar Rp 1.751.641.004.
Entity
1. Based on SKPKB for income tax article 23 from Tax General
Directorate, the Entity declared income tax payable article 21 for fiscal
year 2008 amounting Rp 485,763,511.
2. Based on SKPKB for income tax article 21 from Tax General
Directorate, the Entity declared income tax payable article 23 for fiscal
year 2004, 2005, 2006, 2007 and 2008 amounting Rp 530,236,800.
3. Based on SKPKB for value added tax from Tax General Directorate,
the Entity declared income tax payable value added tax for fiscal year
2002, 2004, 2005 amounting Rp 1,751,641,004.
- 22 -
Entitas Anak
1. Berdasarkan SKPKB PPN barang dan jasa No.
00069/207/07/415/09 tanggal 10 Juni 2009 dari Direktorat
Jenderal Pajak (Dirjen Pajak), Entitas dinyatakan terhutang
PPN barang dan jasa untuk tahun fiskal 2007 sebesar
Rp 9.370.381.978 dan denda sebesar Rp 3.373.337.512.
Entitas telah melunasi pokok hutang pajak pada tanggal
25 November 2009. .
Subsidiary
1. Based on SKPKB for Value Added Tax on Goods and Services no.
00069/207/07/415/09 dated June 10, 2009 from Tax General
Directorate, the Entity, as stated, has a payable on Value Added Tax on
Goods and Services for fiscal year 2007 amounting to
Rp 9,370,381,978 and penalty amounting Rp 3,373,337,512. The Entity
paid the payable on November 25, 2009.
1.130.338.449
12.615.471.412
13.745.809.861
2010
13.345.520.034
3.661.920.266
17.007.440.300
Bunga
Listrik , air, telepon dan gas
Pengangkutan
Iklan
Klaim dan asuransi
Jasa profesional
Lain-lain
Jumlah
2.297.680.000
8.044.678.342
2.802.021.053
966.382.563
498.865.092
170.620.600
1.401.064.600
16.181.312.250
2010
6.105.506.000
7.251.263.207
1.070.402.252
714.511.233
828.869.050
131.178.600
1.667.255.682
17.768.986.025
2010
Deposit from customers
Advanced sale
Total
832.610.074
7.871.680.594
8.704.290.668
Interest
Electricity, water, telephone and gas
Freight
Advertising costs
Insurance
Professional fees
Others
Total
80.100.000.000
12.672.000.000
92.772.000.000
2010
89.100.000.000
12.672.000.000
101.772.000.000
- 23 -
Hutang
Entitas kepada
Bank
CIMB
Niaga sebesar
Rp 48.278.000.000 telah direstrukturisasi berdasarkan Perjanjian
Pendahuluan dalam Rangka Restrukturisasi Hutang Perusahaan
dengan Bank CIMB Niaga tanggal 6 Februari 2001 yang telah
difinalisasi dengan Perjanjian Restrukturisasi Pinjaman yang
dinyatakan dengan akta notaris Myra Yuwono, S.H., No. 20 dan
21 tanggal 24 Januari 2002.
g. Dividend payout
- 24 -
h. Investing in a Entity with amount over than that determined by BPPN or for
the Entity engaged in a different industry from the Entity except for
investment in shares of PT InterNusa Karya Megah;
i.
j.
Binding as a guarantor except for guarantees that have been given before
this agreement.
As of December 24, 2009 the Company and Best Achieve approved the addendum
agreement which declared that HOKM will be converted at least by December 31,
2010, with an exercise price of Rp 500 per share.
MINORITAS
ATAS
ASET
22. HAK
PERUSAHAAN YANG DIKONSOLIDASI
BERSIH
Pemegang Saham
As of December 31, 2011 and 2010, this account represents minority interest in net
assets of PT Internusa Keramik Alamasri, a Subsidiary.
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Number of
Shares Issued
and Fully Paid
Manajemen
Lie Ju Tjhong (Direktur Utama)
Non Manajemen
PT Inti Karya Megah
Best Achieve Investment Ltd
Delnica Holdings Limited
First Inertia Limited
Masyarakat (di bawah 5%)
Jumlah
Persentase
Pemilikan (%)/
Percentage of
Ownership (%)
Jumlah/
Amount
24.000.000
3,03
12.000.000.000
296.757.000
189.000.000
68.000.000
69.383.786
144.243.000
791.383.786
37,50
23,88
8,59
8,77
18,23
100
148.378.500.000
94.500.000.000
34.000.000.000
34.691.893.000
72.121.500.000
395.691.893.000
Stockholder
Management
Lie Ju Tjhong (Precident Director)
Non Management
PT Inti Karya Megah
Best Achieve Investment Ltd
Delnica Holdings Limited
First Inertia Limited
Public (below 5%)
Total
200.651.771.931
25.000.000.000
(5.142.065.957)
(220.079.958.486)
429.747.488
- 25 -
Additional paid-in capital from debt conversion represents the difference between
the total par value per share as stated in the Entity articles of association and
actual proceeds received from the stockholders in relation to the conversion of the
Entity loans into the Entity shares of stock in 2002 (see note 1).
Additional paid-in capital from initial public offering represents the difference
between offering price with the total par value per share as stated in the Entity
articles of association in relation to the shares offered to the public in 1997 (see
note 1).
25. SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ANAK 25. DIFFERENCES DUE TO CHANGES IN EQUITY OF SUBSIDIARIES
Pada tanggal 31 Desember 2006 akun ini merupakan bagian
Entitas atas selisih penilaian kembali aset tetap Entitas Anak
(lihat catatan 26) setelah dikurangi dengan pajak tangguhan
yang timbul sehubungan dengan penilaian aset tetap Entitas
Anak (lihat catatan 2), dimana bagian Entitas yang dicatat
pada akun Selisih Transaksi Perubahan Ekuitas Entitas Anak".
On December 31, 2006 this account represents the Entity regarding the revaluation
of Subsidiaty's fixed assets (see Note 26) after deduction of deferred tax in
connection with the assessment of Subsidiary's fixed assets (see Note 2), whereby
it is recorded as "Differences Due to Changes In Equity of Subsidiary" .
Subsidiary revalued its fixed assets for quasi-reorganization (see note 3) where
there is a revaluation of fixed assets at fair value amounting to
Rp 103,197,379,663. According to the Independent Accountants' Review Report,
No. Y-025/V/2007-R, dated June 19, 2007, which is a part of the Entity of 99.99%
or Rp 102.165.405.866, that the amount of difference due to changes in equity of
subsidiaries to Rp 237.549.352.931. Differences arising from changes in equity of
subsidiaries
have
been
eliminated
by
Rp 237,549,352,931 with a deficit balance in the framework of the quasireorganization (see note 3), according to the Independent Accountants' Review
Report, No. Y-033/V/2007-R, dated June 19, 2007.
Based on the Decree of the Minister of Finance of the Republic of Indonesia No.
384/KMK.04/1998 dated 14 August 1998 and Circular Letter from Tax General
Directorate No. DGT. SE-29/PJ.42/1998 dated September 17, 1998, the Entity and
its Subsidiaries has revalued fixed assets of the machine (see Note 2g).
Revaluation of fixed assets is done based on market value in accordance with the
appraisal report of PT Graha Work Reksatama on April 15, 1999. The Entity and its
subsidiaries obtained approval from their respective tax office based on the Decree
of the Head Tax Office Listed Company No. KEP-018/WPJ.06/KP.0404/1999 dated
May 5, 1999 and the Decree of the Head Tax Office Jakarta Sawah Besar No. KEP01/WPJ.05/KP.0205/1999 in June 1999.
The Entity revalued its assets and liabilities of the Entity within the framework of
quasi-reorganization, which is a revaluation of fixed assets amounting to
Rp 17,203,825,736. for quasi-reorganization in accordance with the Independent
Accountants' Review Report, No. Y-033/V/2007-R, dated June 19, 2007, the
difference was eliminated with a deficit balance of the Company (see note 3).
- 26 -
Lokal
Ekspor
Jumlah
2011
2010
177.041.164.277
33.929.243.470
210.970.407.747
181.115.259.727
47.602.213.958
228.717.473.685
Lokal
Export
Total
The details of customers and sales value which are over 10% of net sales for the
period of the year ended December 31, 2011 and 2010 are as follows :
Persentasi dari
Jumlah Penjualan Bersih/
Percentage to
Total Net Sales
Jumlah/
Amount
2011
2010
2011
2010
PT Inti Listelindo
Internusa Ceramic, Inc
Inti Ceramic Pte., Ltd.
Pihak ketiga
PT Primanusa Citra Karya
Hankook Ceramics, Co
Lain-lain (masing-masing
di bawah 10% dari jumlah
penjualan bersih)
Jumlah
299.347.533
1.109.172.335
1.408.519.868
383.115.000
652.702.159
1.976.300.803
3.012.117.962
0,00%
0,14%
0,53%
0,67%
0,17%
0,29%
0,86%
1,32%
46.520.771.207
22.562.589.677
61.187.526.427
36.758.340.183
22,05%
10,69%
26,75%
16,07%
PT Inti Listelindo
Internusa Ceramic, Inc
Inti Ceramic Pte., Ltd.
Third parties
PT Primanusa Citra Karya
Hankook Ceramics, Co
140.478.526.995
209.561.887.879
210.970.407.747
127.759.489.113
225.705.355.723
228.717.473.685
66,59%
99,33%
100,00%
55,86%
98,68%
100,00%
Total
Sales made to related parties were approximately 1.32% (2.75%) of net sales for
the year ended December 31, 2011 and 2010, respectively (see note 33).
2010
69.846.329.011
22.661.750.470
57.597.216.898
150.105.296.379
79.607.745.395
11.538.453.954
81.809.481.117
172.955.680.466
28.357.917.463
(3.153.379.116)
175.309.834.726
30.067.285.451
(28.357.917.463)
174.665.048.454
Work in process
At beginning of year
At end of year
Cost of Goods Manufactured
81.939.006.046
4.783.249.349
(65.942.909.576)
196.089.180.545
86.774.730.012
3.642.126.165
(81.939.006.046)
183.142.898.585
Finished goods
At beginning of year
Purchases
At end of year
Total
Purchases from related parties approximately 0.69% and 0.03% of total purchases
of raw materials and finished goods of the Entity and no more than 10% of total
purchases of raw materials and finished goods of the Entity for the year ended
December 31, 2011 and 2010 (see note 34).
- 27 -
2010
Beban Penjualan
Iklan dan promosi
Pengangkutan dan pengiriman
Lain-lain
Sub-jumlah
5.624.593.010
2.817.419.911
5.713.413.031
14.155.425.952
5.481.262.405
7.479.329.427
1.731.491.755
14.692.083.587
8.716.246.347
682.189.005
669.460.802
27.195.000
687.615.641
337.728.823
47.200.000
200.968.200
552.144.400
151.460.076
225.000.000
6.981.557.566
3.630.902.225
3.210.076.347
1.574.603.184
27.694.347.617
41.849.773.569
15.496.815.334
609.754.619
705.184.969
656.659.298
731.160.558
1.693.159.423
440.035.211
367.567.668
1.378.636.981
324.188.000
176.149.912
156.000.000
20.291.538.590
1.359.474.720
44.386.325.284
59.078.408.871
Others
Sub-total
Total
2010
2.466.013.000
2.466.013.000
Bank
Non-bank financial institution
Total
Bank
Lembaga keuangan bukan bank
Jumlah
Selling
Advertising and promotion
Freight and shipping
Others
Sub-total
2010
50.184.959
50.184.959
27.634.596
27.634.596
- 28 -
Difference rounding
Others
Total
34. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK- 34. SIGNIFICANT BALANCES AND TRANSACTION WITH RELATED PARTIES
PIHAK BERELASI
Rincian akun dan transaksi dengan pihak-pihak berelasi adalah
sebagai berikut :
The details of balances and transactions with related parties are as follows :
Persentasi dari Jumlah Aset/Liabilitas/
Pendapatan atau Biaya yang Bersangkutan/
Jumlah/
Amount
2011
Piutang usaha (lihat Catatan 5)
Internusa Ceramic, Inc.
PT Inti Listelindo
PT Inter Nusa Karya Megah
Inti Ceramic Pte., Ltd.
Jumlah
Penyisihan piutang ragu-ragu
Bersih
2011
2010
Trade receivables (see Note 5)
1.725.000.000
166.125.000
1.891.125.000
1.725.000.000
166.125.000
1.891.125.000
0,22%
0,02%
0,24%
0,22%
0,02%
0,24%
299.347.533
1.109.172.335
1.408.519.868
383.115.000
554.300.632
212.147.614
1.149.563.246
0,00%
0,14%
0,53%
0,67%
0,22%
0,31%
0,12%
0,65%
5.136.150
5.136.150
17.618.046
51.193.350
1.974.258.330
2.043.069.726
0,00%
0,11%
0,00%
0,11%
0,01%
0,03%
1,11%
1,15%
PT Inti Listelindo
Internusa Ceramic, Inc.
Inti Ceramic Pte.,Ltd.
Jumlah
Pembelian (lihat Catatan 28)
PT Inter Nusa Karya Megah
Inti Ceramic Pte., Ltd
PT Inti Listelindo
Jumlah
Transactions with the related parties are made under the terms comparable to
those that would be obtained in similar transactions with third parties.
Pihak-pihak Berelasi/
Related Parties
Sifat Hubungan
Istimewa/Relationship
Afiliasi/
Affiliated
Afiliasi/
Affiliated
Afiliasi/
Affiliated
PT Inti Listelindo
Afiliasi/
Affiliated
- 29 -
Sifat Saldo/Transaksi
Nature of Account Balance/Transaction
35. ASET DAN LIABILITAS MONETER DALAM MATA UANG 35. MONETARY
CURRENCY
ASING
ASSETS
Saldo aset dan liabilitas moneter dalam mata uang asing serta
konversinya ke mata uang Rupiah adalah sebagai berikut :
AND
LIABILITIES
DENOMINATED
2010
Mata Uang Asing/
Foreign Currency
Ekuivalen Rupiah/
Equivalent Rupiah
Aset
Assets
US$
SG$
33.417,27
6.139,66
303.027.845
42.817.992
25.712,35
6.288,97
231.179.739
43.900.847
US$
SG$
1.434.352,36
67.576,82
13.006.707.219
471.280.725
1.373.731,69
67.573,62
12.351.221.632
471.705.088
27.014,31
15.010,36
244.965.756
176.206.596
14.245.006.135
125.289,93
67.773,93
1.126.481.761
810.290.875
15.034.779.941
Piutang usaha
Pihak ketiga
FOREIGN
2011
Mata Uang Asing/
Ekuivalen Rupiah/
Foreign Currency
Equivalent Rupiah
Kas dan setara kas
IN
EUR
Trade receivables
Third parties
EUR
US$
316.463,91
879.169,00
2.869.694.694
10.320.564.833
75.977,96
1.035.398,50
908.376.563
9.352.152.383
Hutang lain-lain
EUR
US$
SG$
239.643,11
21.487,84
1.644,68
2.813.170.501
194.851.709
11.469.966
291.134,03
26.814,20
2.033,00
3.480.684.647
241.086.472
14.191.580
Other liabilities
Hutang bank
US$
6.480.747,71
58.767.420.273
6.480.747,71
58.268.402.698
Bank loans
US$
544.345,98
4.936.129.375
79.913.301.351
65.668.295.217
602.707,07
5.420.451.230
77.685.345.574
62.650.565.633
Biaya masih
harus dibayar
Jumlah Liabilitas
Liabilitas - Bersih
Accrued expenses
Total liabilities
ASSETS (LIABILITIES) - Net
In 2011 and 2010, the Entity adopted PSAK No. 24 (Revised 2010), regarding
"Employee Benefits". The Entity calculated estimated liabilities for employee
benefits based on Actuarial appraisal by PT Ricky Leonard Jasatama Agnesia,
Independent actuarial, dated February 28, 2012 and Maret 29, 2011, using the
Projected Unit Credit Method. On December 31, 2011 and 2010, the principal
assumptions are as follows :
2011
2010
10%
7%
TMI 2
55 tahun
12%
7%
TMI 2
55 tahun
Discount rate
Salary increase rate
Mortality rate
Retirement age
Analysis estimated liabilities for employee benefits as of December 31, 2011 and
2010 and amounts of net employees benefit expense that recognized in the
consolidated statements of comprehensive income for the years ended are as
follows :
7.077.302.686
(471.638.644)
(Kerugian) Keuntungan aktuarial yang tidak diakui (3.344.110.556)
Nilai bersih liabilitas yang diakui
dalam laporan posisi keuangan
konsolidasi (neraca)
3.261.553.486
3.613.622.236
(503.081.221)
366.199.700
3.476.740.715
- 30 -
782.256.039
387.167.754
31.442.576
(374.853.898)
(366.199.700)
224.677.977
274.421.243
31.442.576
(89.741.640)
(66.224.774)
459.812.771
374.575.383
3.476.740.715
459.812.771
(675.000.000)
3.261.553.486
3.325.496.832
374.575.383
(223.331.500)
3.476.740.715
Asia Pasifik
dan Australia/
Asia Pasific
and Australia
Penjualan bersih
Hasil segmen
(laba kotor)
Beban usaha
Rugi usaha
Beban bunga
Penghasilan bunga
Penghasilan (beban)
lain-lain
Beban pajak
Timur Tengah
dan Afrika/
Middle East
and Africa
Eropa/
Europe
Amerika/
United States
205.202.395.688
157.791.240
2.399.938.376
3.210.282.443
14.474.368.729
11.130.126
169.284.539
226.443.808
32.214.884.630
(17.740.515.901)
24.771.770
(13.641.644)
376.768.203
(207.483.664)
503.984.752
(277.540.945)
penghasilan tangguhan
Tidak dapat
Dialokasikan/
Unallocated
Jumlah/
Amount
-
210.970.407.747
Net Sales
14.881.227.202
Segment Income
(gross profit)
10.352.759.064
(10.352.759.064)
(12.121.539.027)
9.617.306
43.473.168.419
(28.591.941.217)
(12.121.539.027)
9.617.306
(4.277.547.354)
(4.277.547.354)
Informasi lainnya
Aset segmen
Liabilitas segmen
Perolehan aset
tetap
Beban penyusutan
(17.740.515.901)
(13.641.644)
(207.483.664)
(277.540.945)
68.549.314.684
552.443.273
3.618.595.925
29.643.206.693
10.641.033.367
8.182.467
124.451.882
166.473.313
- 31 -
(26.742.228.139)
(44.981.410.292)
446.439.547.612
253.963.835.781
548.803.108.187
253.963.835.781
10.940.141.029
Operating expenses
Gain from operation
Interest expense
Interest income
Other Income
(expenses)
Deferred Income
tax expense
Loss before minority
interest in
net loss of
consolidated
subsidiary
Other Information
Segment assets
Segments liabilities
Acquition of fixed
assets
Depreciation expense
2010
Asia Pasifik
dan Australia/
Asia Pasific
and Australia
Penjualan bersih
Timur Tengah
dan Afrika/
Middle East
and Africa
Eropa/
Europe
Amerika/
United States
Tidak dapat
Dialokasikan/
Unallocated
Jumlah/
Amount
224.500.434.529
357.819.605
2.338.749.457
1.520.470.094
44.734.281.769
71.299.653
466.022.604
302.971.073
Beban usaha
Laba usaha
Beban bunga
Penghasilan bunga
Penghasilan (beban)
lain-lain
Beban pajak
38.550.089.314
6.184.192.455
-
61.442.989
9.856.664
-
401.598.334
64.424.270
-
261.087.503
41.883.570
-
19.804.190.731
(19.804.190.731)
(2.446.013.000)
14.119.971
(18.501.754.041)
penghasilan tangguhan
(4.999.543.087)
Hasil segmen
(laba kotor)
Informasi lainnya
Aset segmen
Liabilitas segmen
Perolehan aset
tetap
Beban penyusutan
6.184.192.455
9.856.664
64.424.270
41.883.570
(45.737.380.888)
80.413.585.950
-
648.058.188
-
4.244.889.621
-
34.773.747.341
-
523.707.714.638
303.913.063.069
29.442.047.368
46.926.153
306.714.650
199.401.630
228.717.473.685
Net Sales
45.574.575.099
Segment Income
(gross profit)
59.078.408.871
(13.503.833.772)
(2.446.013.000)
14.119.971
(18.501.754.041)
(4.999.543.087)
(39.437.023.929)
643.787.995.738
303.913.063.069
29.995.089.801
Operating expenses
Gain from operation
Interest expense
Interest income
Other Income
(expenses)
Deferred Income
tax expense
Loss before minority
interest in
net loss of
consolidated
subsidiary
Other Information
Segment assets
Segments liabilities
Acquition of fixed
assets
Depreciation expense
b. Based on the Shares Trading Agreement dated January 23, 1997 covered by
notarial deed No. 19 dated March 6, 1997 of Leolin Jayayanti, S.H.,
substitute notary of Machmudah Rijanto, S.H., the Entity will purchase part of
PT Inter Nusa Karya Megah (INKM) shares owned by related party. Share
ownership of the Entity in INKM, related party, will increase to more than
51%. As of December 31, 2009, the purchase of shares has not been carried
out by the Entity.
- 32 -
The global economic crisis which affected the world has also effected the
Indonesian economy The direct impact from this crisis resulted the lack of
liquidity and volatile exchange and interest rates. Although the global economic
conditions showed improvement, Indonesia's economic conditions continues to
be affected by uncertainties in the social and political situation.
Besides under going a payable restructuring, the Entity and Subsidiary has and
will continue to do any kind of efforts to reduce the impact of the crisis among
others, fulfillment of all their obligations to creditors, increase their sales
specially sales in domestic market, performing product research and
development with lower sales price, giving priority to local raw materials as a
substitute for imported materials and improving product quality and productivity,
energy saving, products that give a better selling price, the continous
improvement of system and procedure to increase the effectiveness and
efficiency of the Entity operations.
The consolidated financial statements have been prepared assuming that the
Entity and Subsidiary will continue to operate as a going concern, where the
Entity and Subsidiary can realize their assets and liabilities in the normal course
of the business. However, the factors discussed in the above paragraphs,
among others, indicate that there is significant uncertainty whether the Entity
and Subsidiary will be able to continue as going concern entities and whether
they will realize their assets and extinguish their liabilities in the normal course of
business and at the amounts stated in the consolidated financial statements.
Pemulihan
atas
memburuknya
kondisi
ekonomi yang
berkesinambungan di Indonesia tergantung pada kebijakankebijakan yang telah dan akan ditempuh oleh Pemerintah untuk
menyehatkan perekonomian, tindakan-tindakan yang berada di
luar kendali Entitas dan Entitas Anak. Oleh karena itu, tidaklah
mungkin untuk menentukan dampak memburuknya kondisi
ekonomi yang berkesinambungan di masa yang akan datang
terhadap likuiditas dan pendapatan Entitas dan Entitas Anak,
termasuk dampak dari transaksi-transaksi dengan pelanggan,
pemasok dan kreditur. Hasil akhir dari kondisi tersebut tidak dapat
ditentukan saat ini. Laporan keuangan konsolidasi tidak mencakup
penyesuaian atas dampak dari ketidakpastian tersebut. Dampak
dari ketidakpastian tersebut akan dinyatakan dalam laporan
keuangan konsolidasi apabila telah diketahui dan dapat
diperkirakan.
40. PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 40. REVISION OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS
REVISI
a. Standar dan interpretasi revisi yang berlaku efektif untuk
laporan keuangan yang dimulai pada atau setelah tanggal 1
Januari 2012 :
- PSAK No. 10 (Revisi 2010), mengenai "Pengaruh
Perubahan Kurs Valuta Asing"
- PSAK No. 18 (Revisi 2010), mengenai "Akuntansi dan
Pelaporan Program Manfaat Purnakarya"
- PSAK No. 24 (Revisi 2010), mengenai "Imbalan kerja"
- PSAK No. 28 (Revisi 2010), mengenai "Akuntansi Asuransi
Kerugian"
- PSAK No. 33 (Revisi 2010), mengenai "Aktivitas
Pengupasan Tanah dan pengelolaan Lingkungan Hidup
pada Pertambangan Umum"
- PSAK No. 34 (Revisi 2010), mengenai "Kontrak Konstruksi"
- 33 -
40. PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 39. REVISION OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS
(Continued)
REVISI (Lanjutan)
- PSAK No. 36 (Revisi 2010), mengenai "Akuntansi Asuransi
Jiwa"
- PSAK No. 45 (Revisi 2010), mengenai "Pelaporan
Keuangan Organisasi Nirlaba"
- PSAK No. 46 (Revisi 2010), mengenai "Pajak Penghasilan"
- PSAK No. 50 (Revisi 2010), mengenai "Instrumen Keuangan
: Penyajian"
- PSAK No. 53 (Revisi 2010), mengenai "Pembayaran
Berbasis Saham"
- PSAK No. 56 (Revisi 2010), mengenai "Laba per Saham"
- PSAK No. 60 (Revisi 2010), mengenai "Instrumen Keuangan
: Pengungkapan:
- PSAK No. 61 (Revisi 2010), mengenai "Akuntansi Hibah
Pemerintah dan Pengungkapan Bantuan Pemerintah"
- PSAK No. 62 (Revisi 2010), mengenai "Kontrak Asuransi"
b. Effective beginning period from January 1, 2013 is ISAK No. 21, regarding
"Agreement for the Construction of Real Estate".
- 34 -