2009
Catatan/
Notes
2008
ASET LANCAR
Kas dan setara kas
Piutang usaha - pihak ketiga,
setelah dikurangi penyisihan
piutang tak tertagih sebesar
Rp 16.316 (2008: Rp 148)
Piutang lain-lain
Persediaan, setelah dikurangi
penyisihan penurunan nilai sebesar
Rp 8.397 (2008: Rp 21.537)
Uang muka
Pajak dibayar dimuka
Jumlah aset lancar
CURRENT ASSETS
788,549
2a,4
867,676
150,091
6,633
2c,5
2c
16,346
8,359
610,031
122,273
36,849
2d,7
8
781,363
264,483
37,429
1,975,656
1,714,426
NON-CURRENT ASSETS
92,493
2l,16c
61,501
729,251
1,884,767
2e,9a
2e,9b
600,653
1,336,623
2,444,959
61,557
183,470
302,588
157,888
2f,10
2b,11
2g,12a
16d
2,001,772
73,953
184,597
199,658
85,378
5,856,973
4,544,135
JUMLAH ASET
7,571,399
6,519,791
TOTAL ASSETS
2009
Catatan/
Notes
2008
KEWAJIBAN LANCAR
CURRENT LIABILITIES
284,377
938,976
13
161,206
231,693
14
6,308 2k,6c,14
11,414
107,383
15
297,801 2l,16a
271,990
19,465
13,509
97,961
452,036
1,016,167
NON-CURRENT LIABILITIES
32,022
173,785
205,807
HAK MINORITAS
200,251
2l,16c
2n,18
2b,19
26,735
140,313
167,048
180,331
MINORITY INTERESTS
EKUITAS
Modal saham biasa - nilai nominal
Rp 500 (Rupiah penuh)
Modal dasar 4.000.000.000 saham
Modal ditempatkan dan disetor penuh
1.574.745.000 saham
Tambahan modal disetor, bersih
EQUITY
157,500
5,197,889
157,500
4,127,769
Jumlah ekuitas
6,226,365
5,156,245
Total equity
7,571,399
6,519,791
787,373
83,476
20
21
787,373
83,476
(3,173)
2b
(3,173)
3,300
2b
3,300
Catatan/
Notes
2009
Penjualan bersih
Harga pokok penjualan
Laba kotor
Beban usaha
Beban penjualan
Beban umum dan administrasi
7,424,283
2i,23
8,161,217
Net sales
(4,322,498)
2i,24
(4,357,818)
3,803,399
Gross profit
3,101,785
(173,305)
(318,262)
2i,25
2i,25
(491,567)
Laba usaha
Penghasilan/(beban) lain-lain
Keuntungan dari pelepasan
aset perkebunan
(Kerugian)/keuntungan
selisih kurs, bersih
Selisih antara akumulasi
biaya pengembangan perkebunan
plasma dengan nilai konversi
Beban amortisasi goodwill
Beban bunga dan keuangan
Penghasilan bunga
Lain-lain, bersih
2008
2,610,218
(111,154)
Operating expenses
(161,273)
Selling expenses
(264,782) General and administrative expenses
(426,055)
23
3,377,344
30
403,317
2j
78,310
(7,603) 2g,12a
(6,938) 2b,11
(30,617) 2i,26
58,024
27
(11,504)
(16,592)
(6,375)
(179)
129,424
(15,814)
Operating income
Other income/(expenses)
Gain on disposals of
plantation assets
Foreign exchange
(loss)/gain, net
Difference between accumulated
plasma plantation development
costs and conversion value
Amortisation of goodwill
Interest and financial expenses
Interest income
Others, net
(109,792)
572,091
2,500,426
3,949,435
(1,233,917)
2,715,518
(84,499)
2,631,019
Net income
1,670.76
(770,778) 2l,16b
1,729,648
(68,999)
2b,19
1,660,649
1,054.55
2o,28
Catatan/
Notes
2008
Saldo awal
Tambahan
modal
disetor, bersih/
Additional
paid-in
capital, net
Modal saham/
Share
capital
Saldo laba/
Retained earnings
Telah ditentukan
Belum ditentukan
penggunaannya/
penggunaannya/
Appropriated
Unappropriated
787,373
83,476
(3,173)
3,300
157,500
Laba bersih
Saldo akhir
787,373
83,476
2009
Saldo awal
787,373
Jumlah/
Total
2008
Beginning b alance
3,032,126
4,060,602
(1,535,376)
(1,535,376)
2,631,019
2,631,019
Net income
(3,173)
3,300
157,500
4,127,769
5,156,245
Ending balance
83,476
(3,173)
3,300
157,500
4,127,769
5,156,245
2009
Beginning b alance
Laba bersih
1,660,649
1,660,649
Net income
Saldo akhir
787,373
83,476
(3,173)
3,300
157,500
5,197,889
6,226,365
Ending balance
Dividen kas
Dividen kas
22
22
(590,529)
(590,529)
Cash dividends
Cash dividends
2009
Arus kas dari aktivitas
operasi
Penerimaan dari pelanggan
Penerimaan penghasilan bunga
Pembayaran kepada pemasok dan karyawan
Pembayaran pajak
Pembayaran beban
operasional lainnya
Arus kas bersih yang diperoleh dari
aktivitas operasi
Arus kas dari aktivitas
investasi
Penambahan aset tetap
Penambahan tanaman belum menghasilkan
Penerimaan dari pelepasan
aset perkebunan
Penambahan perkebunan plasma, bersih
Pembayaran tambahan untuk
akuisisi anak perusahaan
Arus kas bersih yang digunakan untuk
aktivitas investasi
Arus kas dari aktivitas
pendanaan
Penerimaan pinjaman bank
Pembayaran:
- Pinjaman bank
- Bunga dan beban keuangan
- Dividen kas
Penerimaan piutang dari
pihak hubungan istimewa
Pembayaran dividen kas kepada
pemegang saham minoritas
Arus kas bersih yang digunakan untuk
aktivitas pendanaan
Kenaikan/(penurunan) bersih
kas dan setara kas
Dampak perubahan selisih kurs
terhadap kas dan setara kas
2008
7,411,848
47,827
(4,052,588)
(1,034,898)
8,155,293
101,398
(4,658,440)
(1,285,307)
(387,295)
(225,515)
1,984,894
2,087,429
(520,988)
(756,526)
(547,675)
(661,912)
(6,476)
550,970
(69,821)
(9,500)
(12,685)
(1,293,490)
(741,123)
(49,079)
(45,977)
(666,117)
(1,576,961)
25,287
(230,655)
Net increase/(decrease) in
cash and cash equivalents
(104,414)
85,559
132,375
(132,198)
(26,763)
(590,452)
-
(5,000)
(200)
(1,535,297)
9,513
867,676
1,012,772
788,549
867,676
UMUM
1.
GENERAL
UMUM (lanjutan)
1.
GENERAL (continued)
UMUM (lanjutan)
1.
GENERAL (continued)
Lokasi/
Location
Tahun
beroperasi
komersial/
Year of
commercial
operations
Jumlah areal
tertanam
(hektar)/
Total
planted area
(hectares)
Jumlah aset
Persentase
(sebelum
kepemilikan/
dieliminasi)/
Percentage
Total assets
of
(before eliminations)
ownership
2009
2008
Riau
Riau
1993
1994
7,599
9,551
85.00
99.99
371,981
331,146
408,155
353,182
Riau
Riau
Riau
1987
1997
1999
14,839
5,414
5,560
99.99
99.99
75.00
358,529
172,701
238,611
318,223
196,795
216,180
Aceh
Aceh
Aceh
Aceh
1994
2003
1994
Pra-operasi/
Pre-operating
1995
1995
5,935
3,011
4,763
117
99.55
99.98
88.83
99.99
140,493
459,852
111,224
49,250
184,406
369,149
117,138
44,931
5,021
7,145
90.00
99.99
444,989
245,233
386,273
301,421
1997
1,065
99.99
249,303
232,539
1997
6,876
99.99
239,881
250,772
1998
5,259
94.99
109,766
153,206
1997
8,104
99.99
178,582
181,895
1997
929
99.80
57,289
54,601
Pra-operasi/
Pre -operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
1998
6,429
99.80
245,738
148,260
1,035
99.80
102,814
71,879
2,318
92.31
148,220
102,455
1,908
99.80
97,695
65,952
99.80
742
99.20
302
7,625
95.00
339,401
305,387
1999
8,358
95.00
337,711
290,682
1997
6,176
99.99
223,549
188,682
Jambi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
UMUM (lanjutan)
1.
Lokasi/
Location
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
GENERAL (continued)
Tahun
beroperasi
komersial/
Year of
commercial
operations
Jumlah areal
tertanam
(hektar)/
Total
planted area
(hectares)
Jumlah aset
Persentase
(sebelum
kepemilikan/
dieliminasi)/
Percentage
Total assets
of
(before eliminations)
ownership
2009
2008
2000
6,166
95.00
300,133
199,663
1998
6,259
99.99
128,075
102,674
Pra-operasi/
Pre-operating
2003
3,412
99.99
207,959
147,098
8,510
99.99
239,586
165,307
2001
4,320
95.00
115,766
95,319
2002
2,056
95.00
74,038
57,589
99.99
6,710
6,616
15,430
99.99
884,682
538,051
1995
6,435
99.99
175,858
167,236
2006
5,084
99.99
286,960
220,168
2000
5,555
99.99
147,687
149,413
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
2000
5,679
99.98
193,024
101,320
999
99.99
22,682
16,257
2,857
99.60
99,852
47,978
99.67
99.99
198,337
190,566
Pra-operasi/
Pre-operating
Pra-operasi/
Pre -operating
3,421
99.80
102,279
9,905
1,520
99.80
70,414
795
99.99
520,717
518,409
Pra-operasi/
Pre-operating
2009
Kalimantan Selatan/
South Kalimantan
1999
Banten
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
1995
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
508
-
99.96
99.99
18,946
2,645
14,751
8,0 71
99.99
2,839
8,060
1992
Pra-operasi/
Pre-operating
99.96
99.96
10,948
1,277
12,430
1,772
UMUM (lanjutan)
1.
GENERAL (continued)
The members of the Company's Board
Commissioners and Directors were as follows:
2009
Dewan Komisaris
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
2008
Board of Commissioners
Michael Dharmawan Ruslim
President Commissioner
Chiew Sin Cheok
Vice President Commissioner
Gunawan Geniusahardja
Commissioner
Simon John Mawson
Commissioner
Patrick Morris Alexander *)
Commissioner
Harbrinderjit Singh Dillon *)
Commissioner
Stephen Zacharia Satyahadi *)
Commissioner
*) Komisaris Independen
Direksi
Presiden Direktur
Wakil Presiden Direktur
Direktur
Direktur
Direktur
Direktur
*) Independent Commissioner
Widya Wiryawan
Tonny Hermawan Koerhidayat
Joko Supriyono
Santosa
Bambang Palgoenadi
Juddy Arianto
Widya Wiryawan
Tonny Hermawan Koerhidayat
Joko Supriyono
Santosa
Bambang Palgoenadi
Juddy Arianto
IKHTISAR
SIGNIFIKAN
of
KEBIJAKAN
AKUNTANSI
Directors
President Director
Vice President Director
Director
Director
Director
Director
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Basis of preparation
financial statements
of
consolidated
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
AKUNTANSI
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Prinsip-prinsip konsolidasi
b.
Principles of consolidation
Laporan
keuangan
konsolidasian
menggabungkan aset dan kewajiban pada
tanggal neraca dan hasil usaha untuk tahun
yang berakhir pada tanggal-tanggal tersebut
dari Perusahaan dan entitas di mana
Perusahaan memiliki kemampuan secara
langsung
maupun
tidak
langsung
mengendalikan entitas tersebut.
The
consolidated
financial
statements
incorporate the assets and liabilities at
balance sheet date and results of operations
for the years then ended of the Company and
entities in which the Company has the ability
to control the entities , directly or indirectly.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Transaksi
restrukturisasi
antar
entitas
sepengendali dicatat dengan menggunakan
metode yang serupa dengan metode
penyatuan kepemilikan. Selisih antara nilai
perolehan investasi dengan proporsi nilai
buku aset bersih anak perusahaan yang
diakuisisi dicatat dalam akun Selisih nilai
transaksi
restrukturisasi
antar
entitas
sepengendali dalam bagian ekuitas pada
neraca konsolidasian.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
e.
Persediaan
ACCOUNTING
d.
Inventories
Tanaman perkebunan
Tanaman belum menghasilkan dinyatakan
sebesar harga perolehan yang meliputi biaya
persiapan lahan, penanaman, pemupukan
dan pemeliharaan termasuk kapitalisasi biaya
pinjaman yang digunakan untuk membiayai
pengembangan
tanaman
belum
menghasilkan dan biaya tidak langsung
lainnya yang dialokasikan berdasarkan luas
hektar tertanam pada awal tahun. Pada saat
tanaman sudah menghasilkan, akumulasi
harga perolehan tersebut akan direklasifikasi
ke tanaman menghasilkan. Penyusutan
tanaman menghasilkan dimulai pada tahun
tanaman tersebut menghasilkan dengan
menggunakan metode garis lurus selama
taksiran masa manfaat ekonomis yaitu 20
tahun.
e.
Plantations
Immature plantations are stated at acquisition
cost which includes costs incurred for field
preparation,
planting,
fertilising
and
maintenance, capitalisation of borrowing
costs incurred on loans used to finance the
development of immature plantations and an
allocation of other indirect costs based on
planted hectares at the beginning of the year.
When the plantations are mature, the
accumulated costs are reclassified to mature
plantations.
Depreciation
of
mature
plantations commences in the year when the
plantations are mature using the straight-line
method over the estimated useful life of 20
years.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
e.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Tanaman
kelapa
sawit
dinyatakan
menghasilkan bila telah berumur tiga sampai
dengan empat tahun yang pada umumnya
telah menghasilkan TBS rata-rata empat
sampai dengan enam ton per hektar dalam
satu tahun. Tanaman karet dinyatakan
menghasilkan bila telah berumur lima sampai
dengan enam tahun.
f.
Aset tetap
ACCOUNTING
Plantations (continued)
Oil palm plantations are considered mature
within three to four years after planting and
generating average annual FFB of four to six
tons per hectare. Rubber plantations are
considered mature within five to six years
afte r planting.
f.
Fixed assets
Fixed assets are stated at historical cost less
accumulated depreciation. Land is stated at
historical
cost
and
not
depreciated.
Depreciation is computed using the straightline method over the following estimated
useful lives:
Tahun/Years
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan perumahan
20
20
5, 8 dan/and 20
5
5
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
g.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Perkebunan plasma
g.
Plasma plantations
Biaya-biaya
yang
terjadi
dalam
pengembangan perkebunan plasma sampai
perkebunan
tersebut
siap
dikonversi
dikapitalisasi ke akun perkebunan plasma.
Pengembangan perkebunan plasma dibiayai
oleh kredit investasi perkebunan plasma dari
bank atau pembiayaan sendiri. Akumulasi
biaya pengembangan perkebunan plasma
disajikan dengan nilai bersih setelah dikurangi
dengan kredit investasi perkebunan plasma
yang diterima sebagai aset atau kewajiban
dalam akun Perkebunan plasma, bersih.
Selisih
antara
akumulasi
biaya
pengembangan perkebunan plasma dengan
nilai konversinya dibebankan pada laporan
laba rugi konsolidasian (lihat Catatan 12).
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
h.
AKUNTANSI
Beban tangguhan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
j.
k.
ACCOUNTING
Deferred charges
Costs incurred in association with the
extension of land rights are deferred and
amortised using the straight-line method over
the period of the land rights.
i.
j.
k.
Perusahaan
dan
anak
perusahaan
mempunyai transaksi dengan pihak hubungan
istimewa. Definisi pihak hubungan istimewa
yang dipakai adalah sesuai dengan PSAK No.
7,
Pengungkapan
Pihak-Pihak
yang
Mempunyai Hubungan Istimewa.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
l.
m.
AKUNTANSI
Pajak penghasilan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Income taxes
Kewajiban diestimasi
m.
n.
ACCOUNTING
Imbalan kerja
Estimated liabilities
Estimated liabilities are recognised when the
Group has a present legal or constructive
obligation as a result of past events and it is
probable that an outflow of resources
embodying economic benefits will be required
to settle the obligation and a reliable estimate
can be made of the amount of the obligation.
Estimated liabilities are not recognised for
future operating losses.
n.
Employee benefits
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
n.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
Imbalan pensiun
Pension benefits
Past
service
costs
are
recognised
immediately in the consolidated statements
of income, unless the changes to the pension
plan are conditional on the employees
remaining in service for a specified period of
time. In this case, the past-service costs are
amortised on a straight-line basis over the
vesting period.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
n.
o.
p.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
o.
Pelaporan segmen
Grup bergerak dalam usaha perkebunan di
wilayah Republik Indonesia, terdiri dari
perkebunan kelapa sawit dan karet, dan
melaporkan informasi segmen usaha tersebut
berdasarkan jenis produk dan segmen
geografis menurut lokasi aset utama
(tanaman perkebunan).
p.
Segment reporting
The Group is engaged in plantation business
in the region of the Republic of Indonesia,
which consist of oil palm and rubber, and
reports the business segment information
based on type of product and geographical
segment information on the basis of location
of major assets (plantation).
AKUISISI
DAN
PERUSAHAAN
a.
PELEPASAN
ANAK
3.
Akuisisi
ACQUISITIONS
SUBSIDIARY
a.
Ringkasan
akuisisi
yang
dilakukan
Perusahaan pada tahun 2009 dan 2008
adalah sebagai berikut:
2008 :
PT Subur Agro Makmur
PT Subur Maju Makmur
PT Sumber Rahmat Sentosa
PT Citra Semesta Lestari
PT Sumber Utama Makmur
b.
DISPOSAL
OF
Acquisitions
Summary of acquisitions made by the
Company in 2009 and 2008 is as follows:
Persentase
kepemilikan/
Percentage of
ownership
2009 :
PT Subur Agro Makmur
AND
Harga perolehan
investasi/
Cost of
investment
Nilai wajar
aset bersih yang
diakuisisi/
Fair value of
net assets
acquired
Goodwill/
Goodwill
9,500
9,500
98.00%
98.00%
80.00%
5,163
7,508
5
5
4
(464)
(236)
4
5,163
7,508
469
241
-
12,685
(696)
13,381
Pelepasan
Pada
tanggal
20
Nopember
2009,
Perusahaan melepas PT Subur Maju Makmur
(SMM) dengan pertimbangan permasalahan
sosial sehingga luas areal bersih yang didapat
terlalu kecil dan tidak efektif untuk dikelola.
Nilai pelepasan sebesar Rp 2.500 juta dan
nilai investasi bersih SMM sebesar Rp 18.287
juta (termasuk nilai buku goodwill terkait
sebesar
Rp
14.958
juta),
sehingga
Perusahaan mencatat kerugian sebesar Rp
15.787 juta.
b.
Disposals
On 20 November 2009, the Company
disposed PT Subur Maju Makmur (SMM),
after considering the social issues and the
net effective area obtained was too small
and not effective to be cultivated. The
disposal value was Rp 2,500 million and the
net asset value of SMM was Rp 18,287
million (including the book value of the
related goodwill of Rp 14,958 million),
therefore the Company recognised the loss
amounting to Rp 15,787 million.
4.
2009
Kas
2008
5,004
Bank
Rupiah
PT Bank Permata Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Rabobank
International Indonesia
PT Bank Rakyat
Indonesia Tbk
PT Bank Sulawesi Tengah
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Bank lainnya
Dolar AS
PT Bank Rabobank
International Indonesia
PT Bank Permata Tbk
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mega Tbk
Standard Chartered Bank,
Jakarta
Bank lainnya
Deposito berjangka
Rupiah
PT Bank Permata Tbk
PT Bank Mega Tbk
PT Bank International
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Pan Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank CIMB Niaga Tbk
PT Bank Tabungan
Pensiunan Nasional
ANZ Panin Bank, Jakarta
Saldo dipindahkan
9,701
65,216
13,886
62,074
19,709
15,865
9,457
19,655
561
10,787
1,844
384
66
35
5,690
5,546
829
105
7
179,770
51,946
30,417
1,430
530
77
72
9,144
1,313
657
185
758
56
141
517
162
32,723
12,736
16,637
-
129,804
43,309
32,342
30,952
17,475
14,420
12,785
10,490
16,637
291,577
Cash on hand
Cash in banks
Rupiah
PT Bank Permata Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Rabobank
International Indonesia
PT Bank Rakyat
Indonesia Tbk
PT Bank Sulawesi Tengah
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Other banks
US Dollars
PT Bank Rabobank
International Indonesia
PT Bank Permata Tbk
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mega Tbk
Standard Chartered Bank,
Jakarta
Other banks
Time deposits
Rupiah
PT Bank Permata Tbk
PT Bank Mega Tbk
PT Bank International
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Pan Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank CIMB Niaga Tbk
PT Bank Tabungan
Pensiunan Nasional
ANZ Panin Bank, Jakarta
Carried forward balance
4.
2009
Dolar AS
PT Bank Rakyat
Indonesia Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Mega Tbk
ANZ Panin Bank, Jakarta
PT Bank China Trust
Indonesia
PT Bank CIMB Niaga Tbk
PT Bank International
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Danamon Tbk
16,637
291,577
10,350
3,425
16,637
305,352
499,548
54,939
54,867
-
21,976
149,382
77,010
61,611
49,041
38,668
27,375
7,939
554,415
487,941
788,549
867,676
6.25% - 14.50%
3.75% - 6.50%
Rupiah
Carried forward balance
PT Bank Rakyat
Indonesia Tbk
PT Bank Mayapada
Internasional Tbk
US Dollars
PT Bank Rakyat
Indonesia Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Mega Tbk
ANZ Panin Bank, Jakarta
PT Bank China Trust
Indonesia
PT Bank CIMB Niaga Tbk
PT Bank International
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Danamon Tbk
Time deposits
Rupiah
US Dollars
PIUTANG USAHA
5.
2009
Pihak ketiga
Rupiah
Dolar AS
2008
128
16,366
166,407
16,494
(16,316)
TRADE RECEIVABLES
20,029
146,378
150,091
(148)
166,407
16,494
(16,316)
(148)
16,346
Movements of the provision for doubtful accounts
are as follows:
2008
Saldo awal
Penambahan
Penghapusan
148
16,168
-
410
(262)
Saldo akhir
16,316
148
16,346
142,312
22,897
1,198
150,091
Third parties
Rupiah
US Dollars
Beginning balance
Addition
Written-off
Ending balance
a.
b.
6.
Pembelian peralatan/
Purchases of equipment
b.
2009
Pembelian alat pengangkutan,
peralatan, suku cadang
dan sewa kendaraan
dari AI, UT, AGIT,
BNP, SAR
dan AOP
(persentase dari harga
pokok penjualan)
c.
2008
130,583
3%
110,327
c.
3%
Purchases of vehicles,
equipment, spareparts
and vehicle rental
expense from AI,
UT, AGIT, BNP
SAR and AOP
(percentage of cost of
goods sold)
3,364
2,453
388
52
50
15,269
3,471
590
116
19
6,308
19,465
Liabilities
Trade payables to related
parties (Rupiah)
PT United Tractors Tbk PT Astra International Tbk PT Bina Pertiwi PT Astra Otoparts Tbk PT Serasi Autoraya PT Astra Graphia Information Technology
PERSEDIAAN
7.
2009
Barang jadi
Produk kelapa sawit
Produk karet
2008
Finished goods
Oil palm products
Rubber products
267,455
1,004
250,441
2,299
268,459
252,740
1,404
2,935
Work in progress
118,788
146,656
43,551
14,631
12,906
12,033
356,603
116,158
40,198
14,218
10,840
9,208
Supplies
Fertilizer
Planting materials
Spare parts
Pesticide
Fuel
Others
348,565
547,225
(8,397)
(21,537)
610,031
8.
INVENTORIES
781,363
UANG MUKA
8.
ADVANCES
Represents advances for the purchases of the
following:
2008
77,298
9,175
7,305
6,710
1,427
117
20,241
39,258
26,087
3,038
18,759
95,200
62,030
20,111
122,273
264,483
8.
9.
TANAMAN PERKEBUNAN
a.
9.
Tanaman menghasilkan
ADVANCES (continued)
PLANTATIONS
a.
Saldo awal/
Beginning
balance
Mature plantations
Penambahan/ Reklasifikasi/
Additions
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
2009
Kelapa sawit
Harga perolehan
2009
1,188,390
Akumulasi penyusutan
(587,737)
600,653
197,002
(68,404)
1,385,392
(656,141)
729,251
Acquisition costs
Oil palm
Rubber
2008
Harga perolehan
Kelapa sawit
Karet
Akumulasi penyusutan
Kelapa sawit
Karet
2008
1,207,204
19,834
13,827
-
(32,641)
(19,834)
1,188,390
-
1,227,038
13,827
(52,475)
1,188,390
(543,310)
(8,492)
(61,184)
(977)
16,757
9,469
(587,737)
-
(551,802)
(62,161)
26,226
(587,737)
675,236
600,653
b.
Penambahan/
Additions
Immature plantations
Reklasifikasi/
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
2009
1,324,432
12,191
796,972
4,604
(251,037)
-
(2,395)
-
1,867,972
16,795
1,336,623
801,576
(251,037)
(2,395)
1,884,767
2008
Harga perolehan
Kelapa sawit
Karet
Accumulated
depreciation
Oil palm
Rubber
2009
Harga perolehan
Kelapa sawit
Karet
Oil palm
Acquisition costs
Accumulated
depreciation
Acquisition costs
Oil palm
Rubber
2008
659,536
7,760
689,723
4,431
(13,827)
-
(11,000)
-
1,324,432
12,191
667,296
694,154
(13,827)
(11,000)
1,336,623
Acquisition costs
Oil palm
Rubber
9.
PLANTATIONS (continued)
c.
Planted area
A summary of movement in the total planted
area owned by the Group is as follows:
Tanaman
Tanaman belum
menghasilkan/ menghasilkan/
Mature
Immature
plantations
plantations
(Hektar/
(Hektar/
Hectares)
Hectares)
Jumlah areal
tertanam/
Total
planted area
(Hektar/
Hectares)
2009
Saldo awal
Penambahan
Reklasifikasi
Pengurangan
134,732
7,625
(2,482)
59,485
15,570
(7,625)
-
194,217
15,570
(2,482)
Saldo akhir
139,875
67,430
207,305
2008
Saldo awal
Penambahan
Reklasifikasi
Pengurangan
141,754
223
(7,245)
40,716
19,360
(223)
(368)
182,470
19,360
(7,613)
Saldo akhir
134,732
59,485
194,217
2008
Kalimantan
Sumatra
Sulawesi
Jawa
2008
Beginning balance
Additions
Reclassification
Deductions
Ending balance
Jumlah areal
tertanam/
Total
planted area
(Hektar/
Hectares)
57,603
53,496
28,776
-
46,317
8,314
12,291
508
103,920
61,810
41,067
508
139,875
67,430
207,305
53,294
53,882
27,556
-
41,509
7,204
10,264
508
94,803
61,086
37,820
508
134,732
59,485
194,217
Ending balance
Tanaman
Tanaman belum
menghasilkan/ menghasilkan/
Mature
Immature
plantations
plantations
(Hektar/
(Hektar/
Hectares)
Hectares)
2009
Kalimantan
Sumatra
Sulawesi
Jawa
2009
Beginning balance
Additions
Reclassification
Deductions
2009
Kalimatan
Sumatra
Sulawesi
Java
2008
Kalimatan
Sumatra
Sulawesi
Java
10.
FIXED ASSETS
2009
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Harga perolehan
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Perlengkapan kantor dan
perumahan
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Perlengkapan kantor dan
perumahan
97,289
438,654
1,652
180
147,036
70,086
775,094
881,770
402,624
1,190
9,141
26,230
214,846
106,311
64,751
(1,643)
(5,875)
(4,379)
989,487
991,347
489,226
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
44,846
7,387
1,003
(1,262)
51,974
2,640,277
45,780
604,033
49,160
71,780
(70,806)
50,134
176,853
97,944
2,288
178,519
221,888
3,021
(217,814)
(166,442)
(1,935)
137,558
153,390
3,374
326,245
475,208
(456,997)
344,456
2,966,522
520,988
147,036
(179,239)
(23,288)
(216,104)
(359,406)
(188,130)
(45,570)
(74,716)
(69,908)
(21,871)
(6,238)
(964,750)
(219,720)
2,001,772
245,977
508,920
(13,159) 3,276,931
(13,159) 3,621,387
14
(202,513)
32
1,435
(1,435)
1,560
1,069
4,239
(260,082)
(431,618)
(255,234)
(32)
1,160
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Office equipment
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
8,042 (1,176,428)
2,444,959
10.
2008
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Harga perolehan
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Perlengkapan kantor dan
perumahan
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Perlengkapan kantor dan
perumahan
102,249
430,410
462
650
16,653
(5,422)
(9,059)
97,289
438,654
794,147
766,698
257,916
425
33,460
123,708
49,703
144,124
30,656
(69,181)
(62,512)
(9,656)
775,094
881,770
402,624
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
48,010
6,031
12,389
(21,584)
44,846
2,399,430
164,736
253,525
17,630
51,012
(14,683)
(4,799)
49,160
109,082
76,380
9,812
190,744
136,150
5,033
(116,065)
(110,580)
(12,197)
(6,908)
(4,006)
(360)
176,853
97,944
2,288
212,904
382,939
(253,525)
(16,073)
326,245
2,612,334
547,675
(177,414) 2,640,277
(193,487) 2,966,522
(162,006)
(21,462)
(375)
4,604
(179,239)
(217,622)
(291,510)
(147,864)
(37,172)
(68,779)
(44,475)
26,363
(21,529)
(4,564)
12,327
22,412
8,773
(216,104)
(359,406)
(188,130)
(37,758)
(5,327)
105
21,109
(856,760)
(177,215)
69,225
1,755,574
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Office equipment
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
10.
Penyusutan
berikut:
aset
tetap
dialokasikan
sebagai
2009
Beban produksi
Beban umum dan administrasi
Tanaman belum menghasilkan
2008
141,083
119,561
33,587
45,050
25,412
32,242
219,720
177,215
Costs of production
General and administrative
expenses
Immature plantations
11.
2009
GOODWILL, NET
2008
127,894
114,513
9,500
13,381
120,136
127,894
(53,941)
(6,938)
(47,566)
(6,375)
(58,579)
(53,941)
61,557
73,953
Goodwill, bersih
(17,258)
2,300
12.
12.
Jenis
Pembiayaan/
Funding
mechanism
PT Sari Aditya Loka
PT Sari Aditya Loka
PT Eka Dura Indonesia
PT Sari Lembah Subur
PT Kimia Tirta Utama
PT Tunggal Perkasa
Plantations
PT Eka Dura Indonesia
Bank
Bank
Bank
Bank
Bank
Permata
Niaga
Niaga
Niaga
Niaga
BCA
Sendiri/
Self funded
Jumlah fasilitas
kredit termasuk
bunga masa
pengembangan/
Credit
facility including
interest during
development stage
Luas hektar
yang didanai/
Funded
area
Suku bunga
pinjaman
per tahun/
Interest
rate
per annum
101,314
12,276
14,583
14,583
24,005
8,764 ha
1,020 ha
1,000 ha
1,000 ha
1,000 ha
14.00%
14.25%
14.25%
14.25%
14.25%
19,621
43.305
1.000 ha
1.136 ha
14.00%
14.25%
Perkebunan plasma,
bersih,
yang
disajikan sebagai aset pada neraca
12.
2009
Biaya pengembangan
perkebunan plasma/
Plasma plantation
Kredit investasi/
development costs
Investment credits
Saldo awal
Penambahan biaya
pengembangan
Nilai konversi
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
(lihat Catatan 2g)
261,819
Saldo akhir
254,017
6,662
(6,861)
(7,603)
(77,222)
6,675
(70,547)
2008
Biaya pengembangan
perkebunan plasma/
Plasma plantation
Kredit investasi/
development costs
Investment credits
Saldo awal
Penambahan biaya
pengembangan
Kapitalisasi bunga
Penambahan pinjaman
Nilai konversi
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
(lihat Catatan 2g)
216,111
(84,743)
72,242
396
(10,338)
(396)
(2,398)
10,315
Saldo akhir
261,819
(16,592)
(77,222)
Perkebunan
plasma, bersih/
Plasma
plantations, net
184,597
6,662
(186)
Beginning balance
Additional development
costs
Conversion value
Difference between
accumulated plasma
plantation development
costs and conversion
(7,603)
value (see Note 2g)
183,470
Ending balance
Perkebunan
plasma, bersih/
Plasma
plantations, net
131,368
Beginning balance
Additional development
72,242
costs
- Capitalisation of interest
(2,398)
Addition of loans
(23)
Conversion value
Difference between
accumulated plasma
plantation development
costs and conversion
(16,592)
value (see Note 2g)
184,597
Ending balance
12.
Planted area
A summary of the movement in the total
planted areas of plasma plantations is as
follows:
Tanaman
Tanaman belum Jumlah areal
menghasilkan/ menghasilkan/
tertanam/
Mature
Immature
Total
plantations
plantations
planted area
(Hektar/
(Hektar/
(Hektar/
Hectares)
Hectares)
Hectares)
2009
Saldo awal
Penambahan
Reklasifikasi
49,467
3,026
7,707
65
(3,026)
57,174
65
-
2009
Beginning balance
Additions
Reclassifications
Saldo akhir
52,493
4,746
57,239
Ending balance
2008
Saldo awal
Penambahan
Reklasifikasi
47,033
2,434
8,688
1,453
(2,434)
55,721
1,453
-
2008
Beginning balance
Additions
Reclassifications
Saldo akhir
49,467
7,707
57,174
Ending balance
Telah
Belum
diserahterimakan/ diserahterimakan/
Handed over
Not handed over
(Hektar/
(Hektar/
Hectares)
Hectares)
2009
Sumatra
Kalimantan
Sulawesi
2008
Sumatra
Kalimantan
Sulawesi
Jumlah
tertanam/
Total planted
(Hektar/
Hectares)
36,110
8,070
11,708
1,351
-
47,818
1,351
8,070
44,180
13,059
57,239
35,310
8,070
12,508
1,286
-
47,818
1,286
8,070
43,380
13,794
57,174
13.
2009
Sumatra
Kalimantan
Sulawesi
2008
Sumatra
Kalimantan
Sulawesi
from
domestic
14.
TRADE PAYABLES
2009
Rupiah
Pihak ketiga
Pihak hubungan istimewa
(lihat Catatan 6c)
2008
231,693
271,990
6,308
19,465
238,001
291,455
15.
ACCRUED EXPENSES
2009
Gaji, upah dan kesejahteraan
karyawan
Biaya angkut
Pengembangan lingkungan
Jasa profesional
Beban komitmen fasilitas bank
Lain-lain
a.
2008
21,607
9,482
5,031
4,165
3,855
63,243
17,366
12,248
5,101
63,246
107,383
97,961
16. PERPAJAKAN
16.
Hutang pajak
TAXATION
a.
2009
Rupiah
Third parties
Related parties
(see Note 6c)
Taxes payable
2008
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 23 dan 4(2)
Pasal 25
Pasal 26
7,756
1,490
-
7,804
1,699
616
204
Saldo dipindahkan
9,246
10,323
Company
Income taxes:
Article 21
Article 23 and 4(2)
Article 25
Article 26
Carried forward balance
16.
TAXATION (continued)
a.
2009
Saldo dipindahkan
Anak perusahaan
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23 dan 4(2)
Pasal 25
Pasal 26
Pasal 29
Pajak Pertambahan Nilai,
bersih
Pajak ekspor
b.
Konsolidasian
Kini
Final
Tangguhan
10,323
11,106
161
5,517
71,567
5
183,426
12,446
339
5,622
72,766
334,523
16,679
94
15,923
94
288,555
441,713
297,801
452,036
b.
2009
Anak perusahaan
Kini
Final
Tangguhan
2008
9,246
Perusahaan
Kini
Final
Tangguhan
9,889
(16,268)
36,742
21,511
(1,272)
(6,379)
56,981
767,242
2,960
6,955
1,172,715
4,894
(673)
777,157
1,176,936
767,242
12,849
(9,313)
1,209,457
26,405
(1,945)
770,778
1,233,917
Company
Current
Final
Deferred
Subsidiaries
Current
Final
Deferred
Consolidated
Current
Final
Deferred
16.
b.
TAXATION (continued)
Income tax expense (continued)
The Companys current income tax expense
was calculated as follows:
2009
2008
2,500,426
3,949,435
(2,959,242)
(3,460,096)
2,281,576
1,614,025
1,822,760
2,103,364
Positive/(negative) corrections:
2,265
9,809
16,168
(1,842,879)
1,753
8,067
(1,882,162)
(3,813)
(47,255)
(362)
(108,131)
(42,945)
122,529
36,742
767,242
1,172,715
767,242
36,742
(38,019)
(1,847)
-
(24,506)
(13,443)
(32)
(39,866)
(37,981)
Total
(39,866)
(1,239)
16.
TAXATION (continued)
b.
2009
Beban pajak penghasilan
kini - anak perusahaan
767,242
1,172,715
(153)
(18,087)
(565,576)
(501)
(17,800)
(819,891)
(583,816)
(838,192)
Total
183,426
334,523
Berdasarkan
peraturan
perpajakan
Indonesia, Perusahaan dan anak perusahaan
menghitung, menetapkan, dan membayar
sendiri besarnya jumlah pajak yang
terhutang. Direktorat Jenderal Pajak (DJP)
dapat menetapkan atau mengubah kewajiban
pajak dalam batas waktu sepuluh tahun sejak
tanggal terhutangnya pajak atau sampai
dengan 2013, mana yang lebih dahulu
(berdasarkan
peraturan
perpajakan
Indonesia yang berlaku sejak 2008, DJP
dapat menetapkan atau mengubah kewajiban
pajak dalam batas waktu lima tahun sejak
tanggal terhutangnya pajak).
2009
Perusahaan
Anak perusahaan
2008
43,459
57,962
31,506
101,421
31,506
Company
Subsidiaries
16.
TAXATION (continued)
b.
2009
2008
1,822,760
2,103,364
510,373
630,992
Tax calculated at
applicable rate
(516,006)
(13,231)
(564,649)
(32,439)
634
9,889
526
21,511
1,962
1,040
(6,379)
56,981
(Manfaat)/beban pajak
penghasilan - Perusahaan
Beban pajak penghasilan
anak perusahaan
777,157
1,176,936
770,778
1,233,917
16.
Anak perusahaan
Akumulasi rugi pajak
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Kewajiban diestimasi
Penyisihan piutang
tak tertagih
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
TAXATION (continued)
c.
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2008
Perusahaan
Akumulasi rugi pajak
Penyisihan piutang
tak tertagih
Penyisihan kerugian
pelepasan
anak perusahaan
Selisih nilai buku aset
tetap fiskal dan
akuntansi
2009
10,865
10,865
4,042
4,042
1,021
1,021
(1,181)
(1,091)
(2,272)
5,360
2,452
7,812
5,200
16,268
21,468
2,106
2,106
50,258
25
3,132
16,339
(15,361)
(2,349)
16,325
12
(2,760)
3,148
150
47,909
16,325
37
372
19,487
(15,211)
54,393
16,632
71,025
59,593
32,900
92,493
Company
Accumulated tax losses
Provision for doubtful
accounts
Provision for loss
on disposal of
subsidiaries
Difference between tax
and accounting net book
value of fixed assets
Provision for employee
benefits
Subsidiaries
Accumulated tax losses
Difference between
accumulated plasma
plantation development
costs and conversion
value
Estimated liability
Provision for doubtful
accounts
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax
and accounting net book
value of fixed assets
16.
Anak perusahaan
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
TAXATION (continued)
c.
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2008
Perusahaan
2009
-
11,113
(438)
10,675
2,253
(526)
1,727
11,316
2,399
13,715
(49,509)
(8,630)
(58,139)
(24,827)
(7,195)
(32,022)
(24,827)
(7,195)
(32,022)
Company
Subsidiaries
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax
and accounting net book
value of fixed assets
16.
Anak perusahaan
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan piutang
tak tertagih
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
TAXATION (continued)
c.
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2007
Perusahaan
Penyisihan kerugian
pelepasan
anak perusahaan
Selisih nilai buku aset
tetap fiskal dan
akuntansi
2008
1,226
(205)
1,021
(1,310)
129
(1,181)
4,012
1,348
5,360
3,928
1,272
5,200
60,359
(10,101)
50,258
44
(19)
25
2,415
2,415
10,129
2,571
12,700
(12,016)
2,919
(9,097)
58,516
(2,215)
56,301
62,444
(943)
61,501
Company
Provision for loss
on disposal of
subsidiaries
Difference between tax
and accounting net book
value of fixed assets
Provision for employee
benefits
Subsidiaries
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for doubtful
accounts
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax
and accounting net book
value of fixed assets
16.
c.
Anak perusahaan
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan piutang
tak tertagih
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
Jumlah kewajiban pajak
tangguhan, bersih
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2007
Perusahaan
TAXATION (continued)
2008
-
13,909
(2,796)
11,113
79
(79)
2,969
2,969
11,430
3,525
14,955
(55,041)
(731)
(55,772)
(29,623)
2,888
(26,735)
(29,623)
2,888
(26,735)
Company
Subsidiaries
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for doubtful
accounts
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax
and accounting net book
value of fixed assets
Total deferred tax
liabilities, net
16.
TAXATION (continued)
c.
2009
1 tahun
2 tahun
3 tahun
4 tahun
5 tahun
d.
restitusi
2008
1,560
6,937
3,556
9,437
28,047
1,617
6,173
7,412
5,170
11,134
49,537
31,506
d.
pajak
2008
60,023
242,565
7,748
191,910
302,588
199,658
1 year
2 years
3 years
4 years
5 years
adalah
2009
Perusahaan
Anak perusahaan
Company
Subsidiaries
Claims
for
tax
refunds
represent
overpayments of current and previous years
corporate income tax and other taxes which
have not been audited and being examined
by the Directorate General of Tax (DGT) and
payments of tax assessments received by
the Company and subsidiaries for which
objections and appeals have been
submitted.
e.
Tax assessments
Perusahaan
Company
Perusahaan
telah
menerima
Surat
Ketetapan Pajak Kurang Bayar atas
berbagai jenis pajak untuk tahun pajak 2003,
2006,
2007
dan
2009
sejumlah
Rp 1 .322 juta, dan telah dibayar untuk
memenuhi proses keberatan dan banding.
Jumlah klaim keberatan dan banding
tersebut dicatat dalam akun Tagihan
restitusi pajak pada neraca konsolidasian
per 31 Desember 2009. Sampai dengan
tanggal laporan keuangan konsolidasian ini,
keberatan masih diproses oleh DJP dan
banding yang diajukan masih dalam proses
di Pengadilan Pajak.
16.
TAXATION (continued)
e.
Anak perusahaan
Subsidiaries
Management
disagreed
with
these
assessments and has filed objections and
appeals, but has not received any response
from the DGT or the Tax Court up to the
date of these consolidated financial
statements.
17.
17.
17.
Revolving
loan
untuk
modal
kerja,
documentary credit dan guarantee dengan
total pagu maksimum Rp 100 miliar atau
ekuivalennya dalam mata uang Dolar AS.
18.
Pensiun/
Pension
Nilai kini kewajiban
didanai
Nilai kini kewajiban
yang tidak didanai
Nilai wajar aset
program
Jumlah/
Total
Pensiun/
Pension
2008
Non pensiun/
Non pension
Jumlah/
Total
6,563
6,563
6,341
247,048
58,830
305,878
148,310
45,458
(7,630)
245,981
Kerugian aktuarial
yang belum diakui
Biaya jasa lalu yang
belum diakui
2009
Non pensiun/
Non pension
58,830
(7,630)
(4,188)
304,811
150,463
45,458
Present value of
6,341 funded obligations
Present value of un193,768 funded obligations
Fair value of
(4, 188)
plan assets
195,921
(120,209)
(120,209)
(43,833)
(43,833)
(1 0,817)
(10,817)
(11,775)
(11,775)
173,785
94,855
45,458
140,313
114,955
58,830
Unrecognised
actuarial losses
Unrecognised past
service costs
18.
30,745
20,055
2009
Non pensiun/
Non pension
Jumlah/
Total
15,284
4,727
Pensiun/
Pension
2008
Non pensiun/
Non pension
Jumlah/
Total
10,450
13,867
10,481
2,266
(499)
(430)
(28,422)
3,679
(24,743)
7,770
18,975
958
958
997
22,837
23,690
46,527
32,654
31,722
2009
Non pensiun/
Non pension
neraca
Jumlah/
Total
OBLIGATIONS
Pensiun/
Pension
Saldo akhir
BENEFITS
(499)
Saldo awal
Jumlah yang
dibebankan pada
laporan laba rugi
konsolidasian
Imbalan dan iuran
yang dibayarkan
46,029
24,782
EMPLOYEE
(continued)
20,931
16,133
2008
Non pensiun/
Non pension
Jumlah/
Total
94,855
45,458
140,313
67,104
22,542
89,646
22,837
23,690
46,527
32,654
31,722
64,376
(2,737)
(10,318)
(13,055)
(4,903)
(8,806)
(13,709)
58,830
173,785
94,855
45,458
140,313
114,955
Beginning balance
Charged in the
consolidated
statements
of income
Contributions and
benefits paid
Ending balance
2009
2008
55 tahun/years
10%
55 tahun/years
12%
10%
9%
TMI II 1999
11%
10%
CSO 1980
19.
MINORITY INTERESTS
Details of minority interests in the equity and net
income/(loss) of consolidated subsidiaries are as
follows:
2009
Saldo awal
Bagian dari laba bersih
anak perusahaan
Pembayaran dividen kas kepada
pemegang saham minoritas
Saldo akhir
180,331
141,809
68,999
84,499
(49,079)
(45,977)
200,251
180,331
Pemegang saham
PT Astra International Tbk
Masyarakat
2008
20.
Jumlah
saham/
Number of
shares
Beginning balance
Proportion of subsidiaries
net income
Payment of cash dividends
to minority shareholders
Ending balance
SHARE CAPITAL
2009
Persentase
kepemilikan/
Percentage of
ownership
Jumlah/
Amount
1,254,831,088
319,913,912
79.68%
20.32%
627,416
159,957
1,574,745,000
100.00%
787,373
2008
Persentase
kepemilikan/
Percentage of
ownership
Pemegang saham
Jumlah
saham/
Number of
shares
1,254,831,088
4,000
319,909,912
79.68%
0.00%
20.32%
1,574,745,000
100.00%
Jumlah/
Amount
Shareholders
PT Astra International Tbk
Public
Shareholders
627,416
PT Astra International Tbk
2 Stephen Zacharia S (Commissioner)
159,955
Public
787,373
21.
2009
2008
132,090
132,090
(125,800)
(3,990)
33,712
47,464
83,476
83,476
22.
CASH DIVIDENDS
INFORMASI SEGMEN
23.
SEGMENT INFORMATION
a.
a.
Laba/(rugi) usaha/
Income/(loss) from
operations
2009
2008
Penjualan bersih/
Net sales
2009
2008
Kelapa sawit
Karet
Lain-lain
Eliminasi
9,681,161
132,423
17,210
2,447, 829
14,855
(155)
8,776, 683
9,830,794
2,462, 529
3,263,497 13,952,252
(1,352,400) (1,669,577)
8,161,217
147,689
113,847
2,610, 218
3,377,344
Eliminasi
b.
7,571, 399
4,676,933
3,322,815
1,831,046
-
810,561
1,200, 285
451,939
(256)
6,322,000
3,829,876
1,577,645
14,751
8,776,683
9,830,794
2,462,529
3,263,497 13,952,252
11,744,272
7,424, 283
8,161,217
Eliminations
6,519,791
3,734, 902
3,324, 952
1,716, 829
-
(1,352,400) (1,669,577)
Oil palm
Rubber
Others
11,744,272
(6,380,853) (5,224,481)
Laba/(rugi) usaha/
Income/(loss) from
operations
2009
2008
Penjualan bersih/
Net sales
2009
2008
Sumatra
Kalimantan
Sulawesi
Jawa
Jumlah aset/
Total assets
2009
2008
8,705, 052
59,273
12,358
7,424, 283
b.
147,689
113,847
2,610, 218
3,377,344
(6,380,853) (5,224,481)
7,571, 399
Sumatra
Kalimantan
Sulawesi
Java
Eliminations
6,519,791
2009
PT Multimas Nabati Asahan
PT Bukit Kapur Reksa
PT Intibenua Perkasatama
Lain-lain (masing-masing < 10%)
2008
862,068
258,303
544,123
5,759,789
11.61%
3.48%
7.33%
77.58%
294,738
1,003,316
895,102
5,968,061
3.61%
12.29%
10.97%
73.13%
7,424,283
100.00%
8,161,217
100.00%
24.
2009
Beban produksi:
Penggunaan bahan baku dan
biaya pengolahan
Biaya panen dan
pemeliharaan
Perawatan infrastruktur dan
peralatan kerja
Penyusutan
Perbaikan dan perawatan pabrik
Gaji dan kesejahteraan karyawan
Lain-lain
Jumlah beban produksi
Persediaan barang jadi:
Awal
Akhir
Jumlah harga pokok penjualan
1,926,685
2,330,878
1,584,345
1,255,246
286,858
209,487
168,363
122,357
40,122
226,175
181,722
137,691
119,133
76,002
Cost of production:
Raw materials used and
processing costs
Harvesting and maintenance
costs
Infrastructure maintenance
and tools/parts
Depreciation
Factory repair and maintenance
Salaries and employee benefits
Others
4,338,217
4,326,847
252,740
(268,459)
4,322,498
4,357,818
Finished goods:
Beginning
Ending
283,711
(252,740)
25.
OPERATING EXPENSES
Beban penjualan
Selling expenses
2008
114,954
38,804
33,587
31,156
27,619
16,168
13,313
12,999
10,332
9,981
4,989
4,360
99,768
25,706
25,412
28,575
31,089
17,325
9,659
11,575
9,095
4,214
2,364
318,262
264,782
26.
2009
Pinjaman bank
Beban bank
169
10
30,617
179
27.
2009
Bank loans
Bank charges
INTEREST INCOME
2008
52,872
5,152
-
100,969
10,837
17,362
256
58,024
129,424
2008
902
29,715
Deposito berjangka
Jasa giro
Sertifikat Bank Indonesia
Lain-lain
Time deposits
Current accounts
Bank of Indonesia Certificate
Others
2008
1,660,649
2,631,019
1,574,745,000
1,574,745,000
1,054.55
1,670.76
29.
Dolar AS
(dalam ribuan)/
US Dollars
(in thousand)
2009
2008
Ekuivalen
Rupiah (dalam jutaan)/
Rupiah equivalent
(in million)
2009
2008
Aset moneter
Kas dan setara kas
Piutang usaha
62,461
15,572
45,724
1,495
587,138
146,378
500,677
16,366
Monetary assets
Cash and cash equivalents
Trade receivables
78,033
47,219
733,516
517,043
Kewajiban moneter
Hutang lain-lain
Jumlah aset moneter bersih
(23)
78,010
(23)
47,196
733,301
(215)
(250)
516,793
Monetary liabilities
Other payables
Total net monetary assets
30.
30.
2008
Harga perolehan
Tanaman perkebunan
Tanaman menghasilkan
Tanaman belum menghasilkan
Aset tetap
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
52,111
9,630
5,207
8,884
72,495
60,008
Acquisition costs
Plantations
Mature plantations
Immature plantations
Fixed assets
Land
Roads and bridges
Buildings, installations and machinery
Machinery and equipment
208,335
Akumulasi penyusutan
Tanaman perkebunan
Tanaman menghasilkan
Aset tetap
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
(26,022)
(4,476)
(11,691)
(18,493)
Accumulated depreciation
Plantations
Mature plantations
Fixed assets
Roads and bridges
Buildings, installations and machinery
Machinery and equipment
(60,682)
Nilai buku
147,653
Book value
Penerimaan kompensasi
550,970
Compensation received
403,317
Gain on disposal of
plantation assets
KOMITMEN
DAN
GUGATAN
b.
c.
Gugatan hukum
31.
DAN
GUGATAN
31.
c. Lawsuit (continued)
32.
32.