Catatan/
Notes
31 Desember/
December 31,
2012
Rp
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi
Piutang usaha
Pihak berelasi
Pihak ketiga
Piutang lain-lain
Persediaan - bersih
Uang muka
Biaya dibayar dimuka
Pajak dibayar dimuka
282.342.000.723
6.828.459.530
1.096.723.398
330.318.448.755
2.023.545.478
6.458.847.648
18.246.626.954
726.505.280.778
73.824.541.258
5.366.087.034
5
6
7
27
8
9
10
11
282.897.104.990
6.310.347.967
1.104.059.482
260.765.704.853
934.443.010
7.040.485.461
-
CURRENT ASSETS
Cash and cash equivalents
Investments
Trade accounts receivable
Related parties
Third parties
Other accounts receivable
Inventories - net
Advances
Prepaid expenses
Prepaid taxes
768.615.499.251
134.940.399.040
74.622.954.448
1.333.430.112
1.785.235.696
29.870.125.754
8
10
23
1.252.204.921
1.323.778.514
26.046.889.083
684.459.614.584
10.371.928.589
6.452.820.057
5.174.025.182
12
11
440.132.920.673
10.371.928.589
9.225.943.026
4.603.788.404
NONCURRENT ASSETS
Other accounts receivable
Prepaid expenses
Deferred tax assets - net
Property, plant and equipment net of accumulated depreciation
of Rp 542,489,016,162
at December 31, 2013
and Rp 483,711,637,777
at December 31, 2012
Claim for tax refund
Computer software
Guarantee deposits
739.447.179.974
492.957.453.210
1.465.952.460.752
1.261.572.952.461
JUMLAH ASET
13
TOTAL ASSETS
-3-
Catatan/
Notes
31 Desember/
December 31,
2012
Rp
19.278.018.823
73.145.355.265
8.904.419.614
26.565.921.864
203.320.578.032
79.641.192.763
EKUITAS
Modal saham - nilai nominal Rp 500
per saham
Modal dasar - 804.266.668 saham
Modal ditempatkan dan disetor 201.066.667 saham
Tambahan modal disetor
Revaluasi investasi efek tersedia
untuk dijual
Saldo laba
Ditentukan penggunaannya
Tidak ditentukan penggunaannya
6.108.695.665
45.344.718.539
2.156.499.448
CURRENT LIABILITIES
Trade accounts payable
Related party
Third parties
Other accounts payable to
third parties
Taxes payable
Accrued expenses
Related parties
Third parties
Customer deposits
99.477.347.026
65.274.029.521
NONCURRENT LIABILITY
Employee benefits obligation
14
18.497.356.163
15
16
27
15.432.980.334
57.554.790.098
2.439.092.034
17
4.429.124.220
22.940.952.991
100.533.333.500
188.531.610.794
18
19
100.533.333.500
188.531.610.794
2.019.959.500
1.604.644.500
20.106.666.700
871.799.119.463
25
20.106.666.700
786.045.320.420
EQUITY
Capital stock - Rp 500 par value
per share
Authorized - 804,266,668 shares
Subscribed and paid up 201,066,667 shares
Additional paid-in capital
Available-for-sale
investment revaluation
Retained earnings
Appropriated
Unappropriated
Jumlah Ekuitas
1.182.990.689.957
1.096.821.575.914
Total Equity
1.465.952.460.752
1.261.572.952.461
-4-
2013
Rp
2012
Rp
PENJUALAN BERSIH
2.027.899.402.527
20,27
1.851.152.825.559
NET SALES
1.250.785.675.202
21,27
1.169.224.054.930
LABA BRUTO
777.113.727.325
681.928.770.629
GROSS PROFIT
BEBAN USAHA
Penjualan
Umum dan administrasi
349.604.928.098
201.619.814.943
299.033.865.237
172.808.733.480
OPERATING EXPENSES
Selling
General and administrative
551.224.743.041
471.842.598.717
LABA USAHA
225.888.984.284
210.086.171.912
22
5.895.352.295
5,6
(2.244.579.056)
(20.569.967.564)
12
9
3.131.092.085
6.196.819.868
(7.591.282.372)
218.297.701.912
(61.972.472.750)
3.823.236.671
(62.304.922.000)
9.415.621.441
(58.149.236.079)
160.148.465.833
150.373.851.969
23
415.315.000
160.563.780.833
796
24
429.590.000
150.803.441.969
748
-5-
Revaluasi investasi
Tambahan modal
efek tersedia untuk
disetor/
dijual/
Catatan/
Modal disetor/
Additional paid-in
Available-for-sale
Notes Paid-up capital stock
capital
investment revaluation
Rp
Rp
Rp
Saldo per 1 Januari 2012
Laba bersih tahun berjalan
Pendapatan komprehensif lainnya
Kenaikan nilai aset keuangan yang
tersedia untuk dijual yang belum direalisasi
Jumlah laba rugi komprehensif
Dividen kas
Saldo per 31 Desember 2012
Laba bersih tahun berjalan
Pendapatan komprehensif lainnya
Kenaikan nilai aset keuangan yang
tersedia untuk dijual yang belum direalisasi
Jumlah laba rugi komprehensif
Dividen kas
100.533.333.500
-
188.531.610.794
-
1.175.054.500
-
710.066.135.241
150.373.851.969
429.590.000
26
429.590.000
-
150.373.851.969
(74.394.666.790)
20.106.666.700
-
786.045.320.420
160.148.465.833
100.533.333.500
-
188.531.610.794
-
1.604.644.500
-
415.315.000
26
415.315.000
-
160.148.465.833
(74.394.666.790)
20.106.666.700
871.799.119.463
100.533.333.500
188.531.610.794
2.019.959.500
Jumlah ekuitas/
Total equity
Rp
1.020.412.800.735
150.373.851.969
429.590.000
150.803.441.969
(74.394.666.790)
1.096.821.575.914
160.148.465.833
415.315.000
160.563.780.833
(74.394.666.790)
1.182.990.689.957
-6-
Notes
2.183.041.431.899
5.895.352.295
(1.043.216.569.705)
(298.329.075.324)
(92.121.727.190)
(331.043.491.997)
(61.365.979.182)
(109.008.034.230)
1.946.514.526.943
5,6
21
22
23
22
253.851.906.566
(2.439.092.034)
72.156.499.448
(45.225.000)
392.272.725
(315.010.210.010)
(265.620.536)
2012
Rp
4.193.173.562
(975.614.708.290)
(219.345.810.743)
(82.859.453.938)
(276.628.209.827)
(54.977.475.657)
(90.828.298.788)
250.453.743.262
6
6
6
12
12
(70.000.000.000)
15.000.000.000
7.650.115.386
(84.263.312.510)
(2.101.861.513)
3.534.803.365
(245.211.375.407)
(130.180.255.272)
(74.341.891.784)
(65.701.360.625)
45.926.057.205
134.940.399.040
89.862.335.910
26
4.585.502.843
(74.347.430.785)
(847.994.075)
73.824.541.258
134.940.399.040
-7-
1.
1.
UMUM
a.
GENERAL
a.
-8-
-9-
c.
2012
Masayoshi Momota
Motonobu Nishimura
Harjono Lie
Masayoshi Momota
Motonobu Nishimura
Harjono Lie
Humala Panggabean
Djasman
Humala Panggabean
Djasman
Takeshi Hibi
Sastra Widjaya
Hiroaki Yagi
Takeshi Hibi
Sastra Widjaya
Direktur/Directors
Tugiyono
Joko Santoso Wigianto
Sanyata Adi Saputra
Tiurma Rondang Sari
Hideo Yamanaka
Yoshihiro Tsuchitani
Yasumasa Yoshida
Ketua/Chairman
Anggota/Members
- 10 -
Tugiyono
Joko Santoso Wigianto
Sanyata Adi Saputra
Tiurma Rondang Sari
Hideo Yamanaka
Yoshihiro Tsuchitani
2012
Humala Panggabean
Djasman
Chairul Marom
Heri Martono
Humala Panggabean
Djasman
Chairul Marom
Heri Martono
2.
2.
PSAK
38
(revised
2012),
Business
Combination of Entities Under Common
Control
Amendment
to
PSAK
Instruments: Disclosure
60,
Financial
ISAK
27,
Pelanggan
dari
ISAK
28,
Pengakhiran
Liabilitas
Keuangan dengan Instrumen Ekuitas
ISAK
28,
Extinguishing
Financial
Liabilities with Equity Instruments
Pengalihan
Aset
- 11 -
ii.
PSAK
65,
Laporan
Keuangan
Konsolidasian
PSAK 66, Pengaturan Bersama
PSAK 67, Pengungkapan Kepentingan
dalam Entitas Lain
PSAK 68, Pengukuran Nilai Wajar
Pernyataan Kepatuhan
Laporan keuangan disusun sesuai dengan
Standar Akuntansi Keuangan di Indonesia.
b.
- 12 -
Statement of Compliance
The financial statements have been prepared in
accordance
with
Indonesian
Financial
Accounting
Standards.
These
financial
statements are not intended to present the
financial position, results of operations and cash
flows in accordance with accounting principles
and reporting practices generally accepted in
other countries and jurisdictions.
b.
Dasar Penyusunan
KEBIJAKAN AKUNTANSI
a.
Basis of Preparation
The financial statements, except for the
statements of cash flows, are prepared under
the accrual basis of accounting. The
measurement basis used is the historical cost,
except for certain accounts which are measured
on the bases described in the related
accounting policies.
c.
Laporan
arus
kas
disusun
dengan
menggunakan metode langsung dengan
mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.
c.
Pembukuan
Perusahaan
diselenggarakan
dalam mata uang Rupiah, mata uang dari
lingkungan ekonomi utama dimana entitas
beroperasi
(mata
uang
fungsionalnya).
Transaksi-transaksi selama tahun berjalan
dalam mata uang asing dicatat dengan kurs
yang berlaku pada saat terjadinya transaksi.
Pada tanggal pelaporan, aset dan liabilitas
moneter dalam mata uang asing disesuaikan
untuk mencerminkan kurs yang berlaku pada
tanggal tersebut. Keuntungan atau kerugian
kurs yang timbul dikreditkan atau dibebankan
dalam laba rugi.
d.
Currency
Transactions
and
Foreign
Balances
a.
a.
b.
pengendalian
bersama atas
atau
entitas
b.
over
the
- 13 -
e.
vi. Entitas
yang
dikendalikan
atau
dikendalikan bersama oleh orang yang
diidentifikasi dalam huruf (a).
Seluruh transaksi yang dilakukan dengan pihakpihak berelasi, baik dilakukan dengan kondisi
dan persyaratan yang sama dengan pihak
ketiga maupun tidak, diungkapkan pada laporan
keuangan.
Aset Keuangan
Financial Assets
- 14 -
- 15 -
default or delinquency
principal payments; or
terdapat
kemungkinan
bahwa
pihak
peminjam akan dinyatakan pailit atau
melakukan reorganisasi keuangan.
in
interest
or
- 16 -
- 17 -
f.
f.
Instrumen ekuitas
Equity instruments
- 18 -
g.
h.
Liabilitas keuangan
g.
h.
i.
Persediaan
Persediaan dinyatakan berdasarkan biaya
perolehan atau nilai realisasi bersih, mana yang
lebih rendah. Biaya perolehan ditentukan
dengan metode rata-rata tertimbang. Nilai
realisasi bersih merupakan estimasi harga jual
dari persediaan dikurangi seluruh biaya
penyelesaian dan estimasi biaya yang
diperlukan untuk melakukan penjualan.
- 19 -
Inventories
Inventories are stated at cost or net realizable
value, whichever is lower. Cost is determined
using the weighted average method. Net
realizable value represents the estimated selling
price for inventories less all estimated costs of
completion and costs necessary to make the
sale.
k.
Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line
method.
k.
Tahun/Years
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
5 - 30
3 - 12
4
4-5
- 20 -
l.
m.
Pada
setiap
akhir
periode
pelaporan,
Perusahaan menelaah nilai tercatat aset nonkeuangan untuk menentukan apakah terdapat
indikasi bahwa aset tersebut telah mengalami
penurunan nilai. Jika terdapat indikasi tersebut,
nilai yang dapat diperoleh kembali dari aset
diestimasi untuk menentukan tingkat kerugian
penurunan nilai (jika ada). Bila tidak
memungkinkan untuk mengestimasi nilai yang
dapat diperoleh kembali atas suatu aset
individu, Perusahaan mengestimasi nilai yang
dapat diperoleh kembali dari unit penghasil kas
atas aset.
- 21 -
Computer Software
The acquisition cost of computer software
includes all direct costs related to the
preparation of the asset for its intended use and
is amortized over 4 years using the straight-line
method.
o.
Provisi
Provision
Penjualan Barang
Sale of Goods
- 22 -
p.
Penghasilan Bunga
Interest Revenue
Beban
Expenses
Imbalan Kerja
Employee Benefits
Perusahaan
menyelenggarakan
program
imbalan pasca kerja imbalan pasti untuk semua
karyawan tetapnya berdasarkan Peraturan
Kerja Bersama dan Peraturan Perusahaan
tentang Direksi dan Dewan Komisaris.
The Company established defined postemployment benefits for all its permanent
employees based on Collective Labor Law and
the Companys Regulation regarding the
Directors and Board of Commissioners.
- 23 -
q.
Pajak Penghasilan
Income Tax
- 24 -
s.
Informasi Segmen
Segment Information
b)
c)
- 25 -
4.
4.
PERTIMBANGAN
KRITIS
AKUNTANSI
ESTIMASI AKUNTANSI YANG SIGNIFIKAN
DAN
CRITICAL ACCOUNTING
ESTIMATES
JUDGMENTS
AND
Critical Judgments
Policies
- 26 -
in
Applying
Accounting
Nilai tercatat
Catatan 12.
aset
tetap
diungkapkan
dalam
plant
and
- 27 -
5.
5.
31/12/2013
Rp
Kas
Rupiah
Dollar Amerika Serikat
Yen
Bank - pihak ketiga
Rupiah
Bank Central Asia
Bank Mizuho Indonesia
Bank Resona Perdania
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Sumitomo Mitsui
Indonesia
Yen
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
Dollar Amerika Serikat
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
Bank Resona Perdania
Deposito berjangka - pihak ketiga
Rupiah
Bank Mizuho Indonesia
Bank Resona Perdania
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Sumitomo Mitsui Indonesia
Jumlah
Tingkat bunga deposito berjangka
per tahun
Rupiah
31/12/2012
Rp
1.717.134.095
932.311.423
785.933.947
1.733.923.774
244.028.871
7.808.296.497
616.054.177
549.316.859
520.189.557
614.038.194
7.064.758.988
905.098.072
25.833.850
7.642.397
24.974.643
7.445.568
8.607.257.353
863.124.860
303.772.064
58.562.172
23.953.213
45.253.956
21.940.360
19.115.849
25.000.000.000
18.000.000.000
43.000.000.000
22.000.000.000
10.000.000.000
-
32.000.000.000
25.000.000.000
Cash on hand
Rupiah
U.S. Dollar
Yen
Cash in banks - third parties
Rupiah
Bank Central Asia
Bank Mizuho Indonesia
Bank Resona Perdania
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Sumitomo Mitsui
Indonesia
Yen
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
U.S. Dollar
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
Bank Resona Perdania
Time deposits - third parties
Rupiah
Bank Mizuho Indonesia
Bank Resona Perdania
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Sumitomo Mitsui Indonesia
134.940.399.040
Total
3,72% - 4,80%
107.548.450
45.806.262
7.783.310
73.824.541.258
6,50% - 6,80%
- 28 -
94.983.350
5.947.050
2.911.137
6.
6.
INVESTASI
31/12/2013
Rp
Deposito berjangka - pihak ketiga
Rupiah
Bank Resona Perdania
Bank Sumitomo Mitsui Indonesia
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
INVESTMENTS
31/12/2012
Rp
35.000.000.000
20.000.000.000
15.000.000.000
2.439.092.034
-
2.156.499.448
Jumlah
2.439.092.034
72.156.499.448
Total
Available for sale (AFS) securities
at cost
Beginning balance
Addition
Ending balance
861.810.500
45.225.000
907.035.500
861.810.500
861.810.500
2.019.959.500
1.604.644.500
2.926.995.000
2.466.455.000
Jumlah
5.366.087.034
74.622.954.448
Total
4,08% - 5,35%
0,20%
0,55%
31/12/2013
Rp
31/12/2012
Rp
Saldo awal
Perubahan nilai wajar efek
1.604.644.500
415.315.000
1.175.054.500
429.590.000
Beginning balance
Change in fair value of securities
Saldo akhir
2.019.959.500
1.604.644.500
Ending balance
- 29 -
7.
7.
PIUTANG USAHA
31/12/2013
Rp
31/12/2012
Rp
a. Berdasarkan pelanggan
Pihak berelasi (Catatan 27)
PT Asia Paramita Indah
Mandom Corporation, Jepang
Mandom Corporation (India)
Pvt., Ltd.
Mandom Corporation
(Thailand) Ltd.
Mandom Philippines
Corporation
Mandom (Malaysia) Sdn Bhd
Mandom Taiwan Corporation
Sub-jumlah
Pihak ketiga
Cosway (M) Sdn Bhd
PT Harmoni Mitra Jaya
Sub-jumlah
Jumlah
a. By Debtor
268.676.807.434
8.339.716.680
255.705.891.556
12.397.156.343
2.598.921.637
3.082.930.413
2.560.394.524
3.849.090.219
166.160.448
-
2.810.778.126
5.003.875.333
47.383.000
282.342.000.723
282.897.104.990
6.516.697.706
311.761.824
5.673.731.318
636.616.649
6.828.459.530
6.310.347.967
289.170.460.253
289.207.452.957
b. Berdasarkan umur
Belum jatuh tempo
Jumlah
Subtotal
Third parties
Cosway (M) Sdn Bhd
PT Harmoni Mitra Jaya
Subtotal
Total
b. By Age Category
289.170.460.253
289.207.452.957
268.988.569.258
256.342.508.205
11.842.174.315
8.339.716.680
20.467.788.409
12.397.156.343
289.170.460.253
289.207.452.957
Functional currency
Rupiah
Foreign currencies
U.S. Dollar
Yen
Total
- 30 -
8.
9.
8.
PIUTANG LAIN-LAIN
31/12/2013
Rp
31/12/2012
Rp
Pinjaman karyawan
Dikurangi bagian jangka panjang
Bagian yang jatuh tempo dalam
satu tahun
Lain-lain
2.358.994.620
1.333.430.112
2.281.731.225
1.252.204.921
Employee loans
Less noncurrent portion
1.025.564.508
71.158.890
1.029.526.304
74.533.178
Current portion
Others
Jumlah
1.096.723.398
1.104.059.482
Total
9.
PERSEDIAAN
INVENTORIES
31/12/2013
Rp
31/12/2012
Rp
Barang jadi
Barang dalam proses
Bahan baku
Bahan pengemas
Barang promosi dan lainnya
Barang dalam perjalanan
169.948.939.458
26.740.383.680
70.320.139.923
37.158.468.435
1.220.222.316
26.531.628.965
119.694.443.663
21.206.879.169
69.686.882.346
31.288.224.615
1.187.166.195
26.833.404.916
Finished goods
Work in process
Raw materials
Packaging materials
Promotional goods and others
Goods in-transit
Jumlah
Penyisihan penurunan nilai
persediaan
331.919.782.777
269.897.000.904
Total
Allowance for decline in value of
inventory
Bersih
330.318.448.755
(1.601.334.022)
- 31 -
(9.131.296.051)
260.765.704.853
Net
31/12/2013
Rp
Saldo awal
Penambahan
Penghapusan
Saldo akhir
10.
9.131.296.051
20.569.967.564
(28.099.929.593)
2.025.266.494
21.750.326.706
(14.644.297.149)
1.601.334.022
9.131.296.051
Beginning balance
Additions
Written-off
Ending balance
Manajemen
berpendapat
bahwa
penyisihan
penurunan nilai persediaan tersebut adalah cukup.
Persediaan
telah
diasuransikan
terhadap
risiko kebakaran, pencurian dan risiko lainnya
kepada PT Asuransi MSIG Indonesia dengan jumlah
pertanggungan sebesar US$ 27,5 juta dan JPY 20
juta pada tanggal 31 Desember 2013 dan US$ 27,5
juta dan JPY 50 juta pada tanggal 31 Desember
2012. Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian yang dialami Perusahaan.
10.
PREPAID EXPENSES
31/12/2013
Rp
31/12/2012
Rp
4.387.816.232
3.472.961.718
383.305.394
1.926.798.673
5.781.243.811
656.221.491
Jumlah
8.244.083.344
8.364.263.975
Total
1.457.594.742
327.640.954
1.323.778.514
1.785.235.696
1.323.778.514
Total
3.145.320.764
2.930.221.490
383.305.394
4.457.465.297
1.926.798.673
656.221.491
Current portion:
House rental
Advertising and promotion
Others
6.458.847.648
7.040.485.461
11.
31/12/2012
Rp
11.
PERPAJAKAN
TAXATION
Prepaid taxes
- 32 -
12.
12.
ASET TETAP
1 Januari/
January 1,
2013
Rp
Biaya perolehan:
Tanah
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
Aset dalam penyelesaian
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Jumlah
86.909.517.401
Penambahan/
Additions
Rp
Pengurangan/
Deductions
Rp
Reklasifikasi/
Reclassifications
Rp
86.909.517.401
817.393.569
12.376.968.807
15.152.200
733.523.570
687.706.500
48.628.493.451
225.780.275
-
193.877.597.736
611.339.425.990
10.219.129.876
41.021.366.143
244.064.223.200
39.363.979.998
153.390.402
193.696.784.805
574.321.325.806
9.528.221.759
41.754.889.713
310.500.000
766.575.540
480.280.042
-
18.902.000
17.586.759.466
28.157.500
244.733.027.700
70.405.713.983
351.013.177
(687.706.500)
(48.628.493.451)
(225.780.275)
923.844.558.450
317.047.110.442
13.943.038.146
1.226.948.630.746
At cost:
Land
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Construction in progress
Buildings and improvements
Machinery and equipment
Furniture and fittings
Total
Akumulasi penyusutan:
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
85.701.469.865
355.760.605.514
7.840.102.623
34.409.459.775
9.753.832.775
56.852.193.482
753.225.830
2.724.312.663
352.343.569
10.205.167.026
15.152.200
733.523.570
95.102.959.071
402.407.631.970
8.578.176.253
36.400.248.868
Accumulated depreciation:
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
483.711.637.777
70.083.564.750
11.306.186.365
542.489.016.162
Total
Nilai Tercatat
440.132.920.673
684.459.614.584
- 33 -
Penambahan/
Additions
Rp
81.838.669.624
Pengurangan/
Deductions
Rp
Reklasifikasi/
Reclassifications
Rp
31 Desember/
December 31,
2012
Rp
412.920.000
5.483.767.777
86.909.517.401
368.500.000
8.821.014.075
10.100.000
1.962.674.298
14.245.197.410
78.721.401.422
728.472.940
-
193.696.784.805
574.321.325.806
9.528.221.759
41.754.889.713
At cost:
Land
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Construction in progress
Buildings and improvements
Machinery and equipment
Furniture and fittings
176.612.774.684
500.876.858.945
8.280.935.764
40.364.912.829
3.207.312.711
3.544.079.514
528.913.055
3.352.651.182
2.697.500.000
33.986.895.540
35.460.000
11.566.599.410
62.321.265.348
721.170.440
(14.245.197.410)
(78.721.401.422)
(728.472.940)
18.902.000
17.586.759.466
28.157.500
844.694.007.386
85.241.991.660
11.575.208.373
5.483.767.777
923.844.558.450
Total
Akumulasi penyusutan:
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
76.533.913.682
311.711.266.795
7.117.647.869
33.003.059.562
9.390.445.605
52.700.965.157
732.554.754
3.369.074.511
222.889.422
8.651.626.438
10.100.000
1.962.674.298
85.701.469.865
355.760.605.514
7.840.102.623
34.409.459.775
Accumulated depreciation:
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
428.365.887.908
66.193.040.027
10.847.290.158
483.711.637.777
Total
Nilai Tercatat
416.328.119.478
440.132.920.673
2013
Rp
2012
Rp
64.547.465.643
5.536.099.107
59.772.683.573
6.420.356.454
Jumlah
70.083.564.750
66.193.040.027
Total
- 34 -
Perhitungan
keuntungan
dari
penjualan/
penghapusan aset tetap adalah sebagai berikut:
2013
Rp
2012
Rp
Biaya perolehan:
Tanah
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
817.393.569
12.376.968.807
15.152.200
733.523.570
412.920.000
368.500.000
8.821.014.075
10.100.000
1.962.674.298
Jumlah
13.943.038.146
11.575.208.373
Total
Akumulasi penyusutan:
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
(352.343.569)
(10.205.167.026)
(15.152.200)
(733.523.570)
(222.889.422)
(8.651.626.438)
(10.100.000)
(1.962.674.298)
Accumulated depreciation:
Buildings and improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
(11.306.186.365)
(10.847.290.158)
Acquisition costs:
Land
Buildings and improvements
Machinery and equipment
Furniture and fittings
Vehicles
Total
2.636.851.781
727.918.215
392.272.725
7.650.115.386
6.922.197.171
(2.244.579.056)
- 35 -
13.
13.
14.
UANG JAMINAN
GUARANTEE DEPOSITS
31/12/2013
Rp
31/12/2012
Rp
Keanggotaan
Pemasangan listrik
Lain-lain
2.208.666.504
1.570.652.684
1.394.705.994
1.811.077.620
1.570.652.684
1.222.058.100
Memberships
Electricity installation
Others
Jumlah
5.174.025.182
4.603.788.404
Total
14.
UTANG USAHA
31/12/2013
Rp
31/12/2012
Rp
a. Berdasarkan pemasok
Pihak berelasi
Mandom Corporation, Jepang
Pihak ketiga
T. Hasegawa Co. Ltd
PT New Red & White Manufactory
PT Chemco Prima Mandiri
J.O. Cosmetics Co. Ltd
PT Soci Mas
PT Dai Nippon Printing Indonesia
PT Mitsubishi Chemical Indonesia
BASF South East Asia Pte Ltd.
PT Cahaya Jakarta
PT Mega Putra
PT Tiger Mandiri Pratama
Ebisuya Chemial Industry Co.
PT Sojitz Indonesia
World Sponge Manufacturing Co.
Itochu Corporation
ISP Sales (UK) Ltd
Lain-lain (masing-masing
dibawah Rp 1.000.000.000)
Sub-jumlah
Jumlah
a. By Creditor
19.278.018.823
13.147.159.986
4.810.919.590
4.080.989.574
3.740.772.439
3.614.086.065
3.392.789.565
3.334.759.616
2.282.024.580
2.114.876.790
1.889.845.918
1.859.965.470
1.771.858.814
1.234.353.798
1.067.756.400
1.018.025.280
-
449.372.459
90.405.150
3.453.438.591
498.298.615
1.066.426.900
972.910.350
81.228.000
950.651.922
289.630.276
802.508.520
651.449.122
1.574.845.370
23.785.171.380
7.616.190.888
73.145.355.265
18.497.356.163
92.423.374.088
18.497.356.163
- 36 -
Related party
Mandom Corporation, Japan
Third parties
T. Hasegawa Co. Ltd
PT New Red & White Manufactory
PT Chemco Prima Mandiri
J.O. Cosmetics Co. Ltd
PT Soci Mas
PT Dai Nippon Printing Indonesia
PT Mitsubishi Chemical Indonesia
BASF South East Asia Pte Ltd.
PT Cahaya Jakarta
PT Mega Putra
PT Tiger Mandiri Pratama
Ebisuya Chemial Industry Co.
PT Sojitz Indonesia
World Sponge Manufacturing Co.
Itochu Corporation
ISP Sales (UK) Ltd
Others (each below
Rp 1,000,000,000)
Sub-total
Total
31/12/2013
Rp
31/12/2012
Rp
b. By Currency
22.914.592.833
8.227.628.189
30.985.275.994
38.063.829.975
459.675.286
6.807.788.888
3.453.438.590
8.500.496
92.423.374.088
18.497.356.163
c. Berdasarkan umur
15.
Functional currency
Rupiah
Foreign currencies
U.S. Dollar
Yen
Euro
Total
c. By Age Category
89.549.361.772
2.874.012.316
17.386.305.817
1.111.050.346
Jumlah
92.423.374.088
18.497.356.163
Total
15.
UTANG PAJAK
TAXES PAYABLE
31/12/2013
Rp
31/12/2012
Rp
9.671.675.609
8.407.754.926
6.855.294.252
823.723.630
3.126.603.327
1.904.983.043
4.183.642.003
-
5.689.195.000
439.948.772
3.784.030.442
2.069.968.077
434.339.728
2.115.716.046
26.565.921.864
22.940.952.991
- 37 -
16.
16.
31/12/2013
Rp
17.
ACCRUED EXPENSES
31/12/2012
Rp
Pihak ketiga
Iklan dan promosi
Royalti
Listrik, air dan telepon
Karyawan
Lain-lain
45.222.601.554
5.508.611.510
3.052.278.272
221.621.000
3.549.677.762
31.144.779.007
4.765.572.607
2.119.148.580
5.392.077.586
1.923.140.759
Third parties
Advertising and promotion
Royalty
Electricity, water and telephone
Personnel
Others
Sub-jumlah
57.554.790.098
45.344.718.539
Subtotal
4.210.993.941
11.221.986.393
4.565.311.070
1.543.384.595
Sub-jumlah
15.432.980.334
6.108.695.665
Subtotal
Jumlah
72.987.770.432
51.453.414.204
17.
IMBALAN KERJA
Total
EMPLOYEE BENEFITS
31/12/2013
Rp
31/12/2012
Rp
4.024.873.193
2.694.389.758
61.631.894.911
51.476.740.770
8.365.948.774
5.706.761.583
5.618.475.885
5.396.137.410
79.641.192.763
65.274.029.521
- 38 -
Total
2013
Rp
Program pensiun imbalan pasti
Imbalan pasca kerja berdasarkan
Undang-Undang Ketenagakerjaan
Imbalan pasca kerja lainnya untuk
direksi dan komisaris
Imbalan kerja jangka
panjang lainnya
Jumlah
2012
Rp
3.943.058.591
3.237.146.978
16.024.490.167
12.446.001.234
2.659.187.191
2.020.713.931
1.019.634.975
957.694.293
23.646.370.924
18.661.556.436
The defined benefit pension plan provides postemployment benefits based on years of service and
salaries of the employees.
The number of
employees entitled to this pension fund was 1,145
active and 110 retired participants in 2013 and 1,124
active and 110 retired participants in 2012.
2013
Rp
Biaya jasa kini
Biaya bunga
Imbal hasil ekspektasian aset program
Kerugian aktuarial bersih
Jumlah
2012
Rp
2.221.207.842
2.111.739.684
(1.182.828.518)
792.939.583
1.701.064.425
1.929.181.901
(988.358.356)
595.259.008
3.943.058.591
3.237.146.978
Total
- 39 -
Of
the
expenses
for
2013
and
2012,
Rp 2,307,513,818
and
Rp 1,870,141,564,
respectively, were included in cost of goods sold
and the remainder in general and administrative
expenses.
32.764.991.965
(21.877.135.826)
(6.862.982.946)
36.060.990.488
(19.285.769.786)
(14.080.830.944)
4.024.873.193
2.694.389.758
31/12/2013
Rp
31/12/2012
Rp
Saldo awal
Biaya jasa kini
Biaya bunga
Pembayaran manfaat
Kontribusi dari peserta program
Kerugian (keuntungan) aktuarial
36.060.990.488
2.221.207.842
2.111.739.684
(2.366.146.000)
609.648.528
(5.872.448.577)
29.920.589.411
1.701.064.425
1.929.181.901
(1.644.488.407)
491.478.270
3.663.164.888
Saldo akhir
32.764.991.965
36.060.990.488
19.285.769.786
2.612.575.156
609.648.528
1.182.828.518
(2.366.146.000)
552.459.838
17.610.919.597
1.871.474.783
491.478.270
988.358.356
(1.644.488.407)
(31.972.813)
21.877.135.826
19.285.769.786
31/12/2013
%
% dari total nilai wajar aset
Deposito berjangka
Aset lain-lain
Reksa dana
Instrumen ekuitas
Jumlah
31/12/2012
%
94,15%
3,19%
2,66%
0,00%
94,84%
3,70%
0,00%
1,46%
100,00%
100,00%
- 40 -
31/12/2013
Rp
Saldo awal tahun
Beban tahun berjalan
Kontribusi
Saldo akhir tahun
31/12/2012
Rp
2.694.389.758
3.943.058.591
(2.612.575.156)
1.328.717.563
3.237.146.978
(1.871.474.783)
4.024.873.193
2.694.389.758
Beginning of year
Amount charged to income
Contribution
End of year
2013
Rp
2012
Rp
2011
Rp
2010
Rp
2009
Rp
32.764.991.965
(21.877.135.826)
36.060.990.488
(19.285.769.786)
29.920.589.411
(17.610.919.597)
20.720.450.401
(15.620.511.545)
16.798.128.624
(13.157.887.932)
Defisit
10.887.856.139
16.775.220.702
12.309.669.814
5.099.938.856
3.640.240.692
5.717.242.905
794.799.770
488.565.175
(261.042.608)
676.280.000
Experience adjustments
on plan liabilities
(31.972.813)
10.753.910
782.496.228
215.257.512
Experience adjustments
on plan assets
Penyesuaian liabilitas
program
Penyesuaian aset
program
552.459.837
Deficit
Post-Employment
No. 13/2003
- 41 -
Benefits
Under
Labor
Law
2013
Rp
Biaya jasa kini
Biaya bunga
Amortisasi kerugian aktuarial
Jumlah
2012
Rp
8.510.389.703
5.367.941.240
2.146.159.224
5.800.002.335
4.826.614.919
1.819.383.980
16.024.490.167
12.446.001.234
Of
the
expenses
for
2013
and
2012,
Rp 9,246,324,793
and
Rp 7,258,926,323,
respectively, were included in cost of goods sold
and the remainder in general and administrative
expenses.
31/12/2013
Rp
Nilai kini kewajiban yang
tidak didanai
Kerugian aktuarial yang belum
diakui
Liabilitas bersih
85.284.973.422
90.662.681.555
(23.653.078.511)
(39.185.940.785)
61.631.894.911
51.476.740.770
Saldo akhir
31/12/2013
Rp
Saldo awal
Biaya jasa kini
Biaya bunga
Pembayaran manfaat
Kerugian (keuntungan) aktuarial
31/12/2012
Rp
31/12/2012
Rp
90.662.681.555
8.510.389.703
5.367.941.240
(5.869.336.026)
(13.386.703.050)
73.463.207.149
5.800.002.335
4.826.614.919
(4.079.868.060)
10.652.725.212
85.284.973.422
90.662.681.555
51.476.740.770
16.024.490.167
(5.869.336.026)
43.110.607.596
12.446.001.234
(4.079.868.060)
Beginning of year
Amount charged to income
Benefits payment
61.631.894.911
51.476.740.770
End of year
- 42 -
2013
Rp
2012
Rp
2011
Rp
2010
Rp
2009
Rp
85.284.973.422
90.662.681.555
73.463.207.149
52.567.315.432
41.323.052.601
Penyesuaian liabilitas
program
17.905.482.534
2.165.058.122
1.955.419.865
941.339.695
Experience adjustments
on plan liabilities
(127.185.839)
2013
Rp
2012
Rp
2.012.355.730
163.908.747
482.922.714
1.121.072.741
317.438.928
582.202.262
Jumlah
2.659.187.191
2.020.713.931
Total
31/12/2013
Rp
Nilai kini kewajiban
Kerugian aktuarial yang belum diakui
Liabilitas bersih
31/12/2012
Rp
9.718.209.732
(1.352.260.958)
7.789.389.645
(2.082.628.062)
8.365.948.774
5.706.761.583
2013
Rp
2012
Rp
Saldo awal
Biaya jasa kini
Biaya bunga
Kerugian (keuntungan) aktuarial
7.789.389.645
2.012.355.730
163.908.747
(247.444.390)
5.648.678.281
1.121.072.741
317.438.928
702.199.695
Saldo akhir
9.718.209.732
7.789.389.645
- 43 -
2013
Rp
2012
Rp
5.706.761.583
2.659.187.191
3.686.047.652
2.020.713.931
Beginning of year
Amount charged to income
8.365.948.774
5.706.761.583
End of year
2012
Rp
2011
Rp
2010
Rp
2009
Rp
9.718.209.732
7.789.389.645
5.648.678.281
4.352.285.888
3.793.591.927
374.664.843
55.611.477
187.127.161
356.084.585
344.280.124
Experience adjustments
on plan liabilities
- 44 -
2013
Tingkat kematian
Mortality rate
55 tahun/55 years
55 tahun/55 years
Tingkat diskonto:
Karyawan
18.
2012
18.
MODAL SAHAM
Jumlah Saham/
Number of
Shares
Discount rate:
Employees
Directors and Commissioners
Expected return on
investment rate
CAPITAL STOCK
2013
Persentase
Kepemilikan/
Percentage of
Ownership
Jumlah Modal
Disetor/Total
Paid-up Capital
Rp
Name of Stockholders
122.319.485
22.754.894
10.187.262
3.260.384
253.004
19.000
12.888
60,835%
11,317%
5,067%
1,622%
0,126%
0,009%
0,006%
61.159.742.500
11.377.447.000
5.093.631.000
1.630.192.000
126.502.000
9.500.000
6.444.000
42.259.750
21,018%
21.129.875.000
Jumlah
201.066.667
100%
100.533.333.500
- 45 -
Total
Jumlah Saham/
Number of
Shares
2012
Persentase
Kepemilikan/
Percentage of
Ownership
Name of Stockholders
122.319.485
22.754.894
10.137.262
3.260.384
253.004
19.333
12.888
60,835%
11,317%
5,042%
1,622%
0,126%
0,010%
0,006%
61.159.742.500
11.377.447.000
5.068.631.000
1.630.192.000
126.502.000
9.666.500
6.444.000
42.309.417
21,042%
21.154.708.500
Jumlah
201.066.667
100%
100.533.333.500
* Komisaris
**Direktur
19.
Jumlah Modal
Disetor/Total
Paid-up Capital
Rp
* Commissioner
**Director
19.
Total
Biaya Emisi
Saham/
Share Issuance
Cost
Rp
Jumlah/
Total
Rp
33.557.236.000
33.557.236.000
(13.000.000.000)
(13.000.000.000)
(13.000.000.000)
(13.000.000.000)
39.000.000.000
(1.779.510.383)
37.220.489.617
78.000.000.000
(2.533.374.301)
75.466.625.699
70.373.334.500
(2.086.075.022)
68.287.259.478
194.930.570.500
(6.398.959.706)
188.531.610.794
- 46 -
20.
20.
PENJUALAN BERSIH
2013
Rp
2012
Rp
Lokal
Ekspor
1.467.469.382.769
576.885.714.519
1.353.396.092.953
510.174.529.396
Local
Export
Penjualan Kotor
Retur penjualan
2.044.355.097.288
(16.455.694.761)
1.863.570.622.349
(12.417.796.790)
Gross Sales
Sales return
Penjualan Bersih
2.027.899.402.527
1.851.152.825.559
Net Sales
kategori
produk
2013
Rp
21.
NET SALES
2012
Rp
Wanita
Pria
Lainnya
1.061.110.525.482
889.176.625.219
77.612.251.826
936.461.128.756
876.980.266.487
37.711.430.316
Jumlah
2.027.899.402.527
1.851.152.825.559
Ladies
Men
Others
Total
Pada tahun 2013 dan 2012, penjualan kepada pihakpihak berelasi masing-masing adalah 87% dari
jumlah penjualan bersih (Catatan 27).
1.009.672.465.723
134.207.450.990
65.788.597.653
78.641.967.572
904.000.586.754
98.349.792.924
61.013.815.581
68.169.603.291
1.288.310.481.938
1.131.533.798.550
21.206.879.169
(26.740.383.680)
1.282.776.977.427
119.694.443.663
(169.948.939.458)
1.232.522.481.632
92.510.448.964
(74.247.255.394)
1.250.785.675.202
- 47 -
17.687.299.406
(21.206.879.169)
1.128.014.218.787
143.737.378.748
(119.694.443.663)
1.152.057.153.872
83.659.632.026
(66.492.730.968)
1.169.224.054.930
22.
22.
BEBAN USAHA
2013
Rp
OPERATING EXPENSES
2012
Rp
Beban Penjualan
Selling Expenses
Penjualan
Iklan dan promosi
Sewa
Insentif
Pengangkutan
Perjalanan dinas
Riset pemasaran
Lain-lain
154.402.616.760
87.973.347.081
52.032.596.346
25.575.112.859
13.597.286.323
5.734.164.534
3.522.441.840
6.767.362.355
143.447.234.448
62.788.066.952
43.934.800.542
20.930.053.719
14.381.945.842
6.278.428.937
2.736.936.726
4.536.398.071
Selling
Advertising and promotion
Rent
Incentive
Transportation
Travel
Marketing research
Others
Jumlah
349.604.928.098
299.033.865.237
Total
23.
Karyawan
Kantor
Kendaraan bermotor
Penyusutan
Amortisasi
Pemeliharaan gedung
158.703.349.938
27.829.690.148
6.348.124.518
5.536.099.107
1.797.611.495
1.404.939.737
127.261.039.025
30.143.514.647
5.730.772.181
6.420.356.454
1.929.300.854
1.323.750.319
Personnel
General office
Motor vehicles
Depreciation
Amortization
Building maintenance
Jumlah
201.619.814.943
172.808.733.480
Total
Jumlah
551.224.743.041
471.842.598.717
Total
PAJAK PENGHASILAN
23.
INCOME TAX
Tax benefit (expense) of the Company consists of the
following:
2013
Rp
2012
Rp
Pajak kini
Pajak tangguhan
(61.972.472.750)
3.823.236.671
(62.304.922.000)
9.415.621.441
Current tax
Deferred tax
Bersih
(58.149.236.079)
(52.889.300.559)
Net
- 48 -
Pajak Kini
Current Tax
2013
Rp
2012
Rp
218.297.701.912
203.263.152.528
14.367.163.244
9.567.721.764
777.901.192
25.289.051
12.038.231.593
23.380.601.572
(46.147.500)
469.439.449
(255.258.002)
(3.455.503.365)
(1.868.409.971)
(1.628.524.152)
(7.529.962.029)
7.106.029.557
208.501.434
15.292.946.683
(201.641.390)
37.662.485.764
20.289.436.656
18.360.001.939
(5.990.193.834)
(10.065.951.275)
14.299.242.822
8.294.050.664
247.889.891.417
249.219.688.956
Nondeductible expenses
Income subjected to final tax
Total
Taxable income
61.972.472.750
62.304.922.000
9.312.276.000
19.868.310
42.968.652.831
10.858.336.000
18.819.826
43.020.011.248
52.300.797.141
53.897.167.074
Total
9.671.675.609
8.407.754.926
Jumlah
Utang pajak kini (Catatan 15)
- 49 -
Pajak Tangguhan
Deferred Tax
1 Januari/
January 1,
2012
Rp
Aset (liabilitas) pajak tangguhan:
Imbalan kerja
Penyisihan untuk promosi
Penyisihan biaya gaji
Penyisihan penurunan
nilai persediaan
Perbedaan antara penyusutan
komersial dan fiskal
Penyisihan biaya lain-lain
Perbedaan antara amortisasi
komersial dan fiskal
Aset pajak tangguhan - bersih
13.308.949.481
1.033.482.666
352.530.452
506.316.624
Dikreditkan
(dibebankan) ke
laba rugi/
Credited
(charged) to
income for the year
Rp
31 Desember/
December 31,
2012
Rp
Dikreditkan
(dibebankan) ke
laba rugi/
Credited
(charged) to
income for the year
Rp
31 Desember/
December 31,
2013
Rp
3.009.557.898
5.845.150.393
(11.536.875)
16.318.507.379
6.878.633.059
340.993.577
3.591.790.811
2.391.930.441
194.475.298
19.910.298.190
9.270.563.500
535.468.875
1.776.507.389
2.282.824.013
(1.882.490.507)
400.333.506
1.084.722.886
-
(457.541.386)
117.359.863
627.181.500
117.359.863
(414.977.134)
6.322.263
212.204.366
123.682.126
345.265.533
(863.875.841)
(518.610.308)
(63.814.501)
(582.424.809)
16.631.267.642
9.415.621.441
26.046.889.083
3.823.236.671
29.870.125.754
2013
Rp
2012
Rp
218.297.701.912
203.263.152.528
(54.574.425.478)
(50.815.788.132)
(4.590.000.485)
Nondeductible expenses
1.497.548.458
2.516.487.819
(3.574.810.705)
(2.073.512.666)
104
(58.149.236.079)
- 50 -
239
(52.889.300.559)
Total
Rounding factor
Tax expense
24.
24.
2013
Rp
2012
Rp
160.148.465.833
150.373.851.969
201.066.667
201.066.667
796
748
25.
25.
CADANGAN UMUM
- 51 -
26.
26.
27.
DIVIDEN KAS
CASH DIVIDENDS
27.
Nature of Relationship
a.
a.
b.
b.
c.
c.
same
majority
a.
a.
87% dari jumlah penjualan bersih masingmasing pada tahun 2013 dan 2012, merupakan
penjualan kepada pihak berelasi. Pada tanggal
31 Desember 2013 dan 2012, piutang atas
penjualan tersebut dicatat sebagai bagian dari
piutang usaha, yang meliputi masing-masing
19% dan 22% dari jumlah aset.
- 52 -
Lokal
PT Asia Paramita Indah
Ekspor
Mandom Corporation, Jepang
Mandom (Malaysia) Sdn Bhd
Mandom Philippines
Corporation
Mandom Corporation
(Thailand) Ltd.
Mandom Corporation (India)
Pvt., Ltd.
Mandom Corporation
(Singapore) Pte., Ltd.
Sunwa Marketing Co., Ltd.
Mandom Taiwan Corporation
Mandom Korea Corporation
Jumlah
2013
Rp
2012
Rp
1.447.024.071.576
1.337.855.058.083
113.146.109.086
62.317.052.828
106.737.064.103
51.692.993.567
57.975.975.850
59.708.082.909
36.291.502.096
35.807.506.396
33.871.483.105
20.873.122.828
4.108.811.526
2.569.706.080
1.550.003.767
1.176.006.460
2.685.616.262
154.791.000
927.585.442
1.025.961.439
1.760.030.722.374
1.617.467.782.029
Local
PT Asia Paramita Indah
Export
Mandom Corporation, Japan
Mandom (Malaysia) Sdn Bhd
Mandom Philippines
Corporation
Mandom Corporation
(Thailand) Ltd.
Mandom Corporation (India)
Pvt., Ltd.
Mandom Corporation
(Singapore) Pte., Ltd.
Sunwa Marketing Co., Ltd.
Mandom Taiwan Corporation
Mandom Korea Corporation
Total
b.
b.
c.
c.
2013
Rp
d.
2012
Rp
23.630.681.484
2.659.187.191
20.670.896.225
2.020.713.931
Short-term benefits
Post-employment benefits
Jumlah
26.289.868.675
22.691.610.156
Total
- 53 -
d.
28.
e.
28.
INFORMASI SEGMEN
SEGMENT INFORMATION
2013
Rp
Perawatan kulit dan rias
Perawatan rambut
Wangi-wangian
Lain-lain
Penjualan bersih
2012
Rp
739.341.567.499
665.917.290.500
570.409.918.414
52.230.626.114
679.862.366.636
647.698.052.035
490.760.742.676
32.831.664.212
2.027.899.402.527
1.851.152.825.559
Pasar Geografis
Geographical Market
Wilayah Geografis
Geographical Area
- 54 -
29.
29.
IKATAN
a.
Pada
bulan
Maret
2013,
Perusahaan
mengadakan perjanjian dengan PT Kajima
Indonesia sebagai kontraktor untuk desain dan
konstruksi bangunan pabrik dan gedung
perkantoran baru Perusahaan di Cibitung. Total
nilai kontrak untuk pembangunan tersebut
sebesar Rp 275,2 milyar dan US$ 11,5 juta.
Pada tanggal 31 Desember 2013, Perusahaan
telah membayar sejumlah Rp 165,1 milyar dan
US$ 6,9 juta dari total nilai kontrak. Pembayaran
kedua perjanjian konstruksi tersebut akan
dilakukan pada akhir bulan Juni 2014,
merupakan 30% dari total nilai kontrak dan
pembayaran akhir merupakan 10% dari total
nilai kontrak pada akhir bulan Desember 2014.
COMMITMENTS
a.
b.
b.
c.
c.
- 55 -
d.
e.
e.
f.
f.
g.
g.
- 56 -
30.
30.
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
US$
JPY
US$
US$
JPY
US$
741.599
61.169.768
200.106
971.546
71.789.643
233.659
Jumlah Aset
Liabilitas
Utang usaha
Utang lain-lain
Rupiah/
Rupiah
2012
Mata uang asing/
Foreign currencies
9.039.351.064
7.106.018.545
2.439.092.034
11.842.174.316
8.339.716.680
2.848.064.554
41.614.417.193
US$
JPY
EUR
US$
JPY
EUR
SIN$
2.542.069
327.659.664
27.327
140.392
1.718.955
51.331
305
30.985.275.994
38.063.829.975
459.675.286
1.711.237.722
199.688.940
863.461.337
2.934.611
US$
US$
2.295
200.106
27.973.755
2.439.092.034
Jumlah Kewajiban
Aset (Liabilitas) Bersih
1 US$
1 JPY
1 Euro
1 SIN$
5 Maret/
March 5, 2014
Rp
11.580
113,3795
15.903
9.112
704.011
30.843.416
664
45.486
424.558
1.669
223.009
955.382.075
940.429.420
2.156.499.448
20.467.788.409
12.397.156.343
2.202.497.220
Assets
Cash and cash
equivalents
Investments
Trade accounts
receivable
Guarantee deposits
39.119.752.915
Total Assets
6.807.788.888
3.453.438.591
8.500.495
439.844.785
47.536.401
16.135.749
2.156.499.448
Liabilities
Trade accounts payable
Accrued expenses
Customer deposits
74.753.169.654
12.929.744.357
Total Liabilities
(33.138.752.461)
26.190.008.558
Mata Uang
98.799
8.399.181
223.009
2.116.628
110.721.717
227.766
Rupiah/
Rupiah
31 Desember/
31 Desember/
December 31, 2013 December 31, 2012
Rp
Rp
12.189
116,1688
16.821
9.628
- 57 -
9.670
111,9668
12.810
-
Currency
US$ 1
JPY 1
Euro 1
SIN$ 1
31.
31.
2013
Pinjaman yang
diberikan dan
piutang/
Loans and
Receivables
Rp
Aset Keuangan Lancar
Kas dan setara kas
Investasi
Deposito berjangka
Efek yang tersedia untuk dijual
Piutang usaha
Piutang lain-lain
Aset Keuangan Tidak Lancar
Piutang lain-lain
Uang jaminan
Jumlah Aset Keuangan
73.824.541.258
2.439.092.034
289.170.460.253
1.096.723.398
1.333.430.112
5.174.025.182
373.038.272.237
Tersedia
untuk dijual/
Available-forsale
Rp
Liabilitas pada
biaya perolehan
diamortisasi/
Liabilities at
amortized cost
Rp
2.926.995.000
-
2.926.995.000
92.423.374.088
8.904.419.614
72.987.770.432
2.439.092.034
176.754.656.168
2012
Pinjaman yang
diberikan dan
piutang/
Loans and
Receivables
Rp
Aset Keuangan Lancar
Kas dan setara kas
Investasi
Deposito berjangka
Efek yang tersedia untuk dijual
Piutang usaha
Piutang lain-lain
Aset Keuangan Tidak Lancar
Piutang lain-lain
Uang jaminan
Jumlah Aset Keuangan
134.940.399.040
72.156.499.448
289.207.452.957
1.104.059.482
1.252.204.921
4.603.788.404
503.264.404.252
Tersedia
untuk dijual/
Available-forsale
Rp
Liabilitas pada
biaya perolehan
diamortisasi/
Liabilities at
amortized cost
Rp
2.466.455.000
-
2.466.455.000
18.497.356.163
4.429.124.220
51.453.414.204
2.156.499.448
76.536.394.035
- 58 -
32.
32.
b.
a.
RISK
Tujuan dan
keuangan
kebijakan
manajemen
risiko
b.
The
Companys
overall
financial
risk
management and policies seek to ensure that
adequate financial resources are available for
operation and development of their business,
while managing their exposure to foreign
exchange risk, interest rate risk, credit and
liquidity risks. The Company operates within
defined guidelines that are approved by the
Board of Directors.
i.
i.
- 59 -
Tabel
berikut
merinci
sensitivitas
Perusahaan
terhadap
peningkatan
persentase
dan
penurunan
rupiah
terhadap mata uang asing yang relevan.
Tingkat sensitivitas digunakan ketika
melaporkan risiko mata uang asing secara
internal kepada karyawan kunci dan
merupakan penilaian manajemen terhadap
perubahan yang mungkin terjadi dalam
nilai tukar asing. Analisis sensitivitas
hanya mencakup pos-pos moneter yang
beredar yang didenominasi mata uang
asing dan menyesuaikan translasi mereka
pada akhir periode untuk persentase
perubahan nilai tukar mata uang asing.
Pada 2013 dengan liabilitas moneter
bersih pada tanggal 31 Desember 2013,
jumlah angka positif di bawah ini
menunjukkan penurunan laba bila rupiah
melemah terhadap mata uang yang
relevan. Untuk persentase penguatan
rupiah terhadap mata uang yang relevan,
akan
ada
dampak
yang
dapat
dibandingkan pada laba dan saldo di
bawah ini akan menjadi negatif. Pada
2012 dengan aset moneter bersih pada
tanggal 31 Desember 2012, jumlah angka
positif menunjukkan kenaikan laba di
mana Rupiah melemah terhadap mata
uang yang relevan. Untuk persentase
penguatan Rupiah terhadap mata uang
yang relevan, akan ada dampak yang
dapat dibandingkan pada laba dan saldo
di bawah ini akan menjadi negatif.
US$ impact
(7% increase/decrease)
Laba rugi
Laba rugi
629.642.828
2013
JPY impact
EUR impact
(6% increase/decrease) (8% increase/decrease)
1.369.067.021
SIN$ impact
(7% increase/decrease)
105.850.930
205.423
US$ impact
(2% increase/decrease)
2012
JPY impact
(2% increase/decrease)
EUR impact
(2% increase/decrease)
327.237.966
196.732.215
170.010
Profit or loss
Profit or loss
- 60 -
iii.
ii.
Instrumen
keuangan
lainnya
milik
Perusahaan merupakan akun-akun tanpa
bunga.
iii.
- 61 -
iv.
6.80
0.55
Tiga bulan
atau kurang/
Three months
or less
Rp
73.953.464.869
289.170.460.253
95.624.801
-
2013
Tiga bulan sampai
satu tahun/
Three months
to one year
Rp
Lebih dari
satu tahun/
More than
one year
Rp
73.953.464.869
2.452.432.512
2.926.995.000
289.170.460.253
1.096.723.398
2.452.432.512
2.926.995.000
1.001.098.597
-
Jumlah/
Total
Rp
1.333.430.112
5.174.025.182
1.333.430.112
5.174.025.182
6.507.455.294
376.107.531.326
363.219.549.923
6.380.526.109
92.423.374.088
8.546.834.022
69.276.171.671
2.439.092.034
149.556.000
3.919.628.353
-
92.423.374.088
8.904.419.614
72.987.770.432
2.439.092.034
Jumlah
172.685.471.815
4.069.184.353
176.754.656.168
Posisi Likuiditas
190.534.078.108
2.311.341.756
199.352.875.158
Liquidity Position
- 62 -
6.507.455.294
Tiga bulan
atau kurang/
Three months
or less
Rp
134.940.399.040
72.156.499.448
289.207.452.957
64.112.301
-
2012
Tiga bulan sampai
satu tahun/
Three months
to one year
Rp
Lebih dari
satu tahun/
More than
one year
Rp
Jumlah/
Total
Rp
134.940.399.040
72.156.499.448
2.466.455.000
289.207.452.957
1.104.059.482
2.466.455.000
1.039.947.181
-
1.252.204.921
4.603.788.404
1.252.204.921
4.603.788.404
5.855.993.325
505.730.859.252
496.368.463.746
3.506.402.181
18.497.356.163
4.429.124.220
45.735.150.540
2.156.499.448
5.718.263.664
-
18.497.356.163
4.429.124.220
51.453.414.204
2.156.499.448
Jumlah
70.818.130.371
5.718.263.664
76.536.394.035
425.550.333.375
(2.211.861.483)
Posisi Likuiditas
c.
4.80
5.35
c.
5.855.993.325
429.194.465.217
Liquidity Position
Guarantee
deposits
pertain
to
lifetime
membership deposits and refundable security
deposits which are to be refunded when the
Company decides to terminate the related
services. Since the maturities of the guarantee
deposits cannot be determined, the fair values of
such approximate its carrying values.
- 63 -
33.
33.
TRANSAKSI NON-KAS
34.
NON-CASH TRANSACTIONS
34.
TANGGUNG
JAWAB
MANAJEMEN
DAN
PERSETUJUAN ATAS LAPORAN KEUANGAN
Penyusunan dan penyajian wajar laporan keuangan
dari halaman 3 sampai 64 merupakan tanggung
jawab manajemen, dan telah disetujui oleh Direktur
untuk diterbitkan pada tanggal 5 Maret 2014.
MANAGEMENT
RESPONSIBILITY
APPROVAL OF FINANCIAL STATEMENTS
AND
*******
- 64 -