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NERACA KONSOLIDASIAN
31 DESEMBER 2007, 2006 DAN 2005
(Dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
2007
2006
2005
2c,4
558,359
257,054
152,292
2d,5
62,764
43,300
50,207
2e,6
20,104
225,833
17,079
130,636
15,554
142,495
124,651
13,385
682
1,005,778
76,529
13,747
1,390
539,735
26,589
7,356
3,019
397,512
Notes
AKTIVA LANCAR
Kas dan setara kas
Piutang usaha:
- Pihak ketiga
(setelah dikurangi penyisihan
piutang tak tertagih sebesar
Rp 2.500 pada 31 Desember
2007 dan Rp nihil pada
31 Desember 2006 dan 2005)
Piutang lain-lain:
- Pihak ketiga
Persediaan
Uang muka
(setelah dikurangi penyisihan
untuk nilai terpulihkan atas
uang muka untuk tanah sebesar
Rp 44.000 pada 31 Desember
2007 dan Rp nihil pada
31 Desember 2006 dan 2005)
Pajak dibayar dimuka
Biaya dibayar dimuka
Jumlah aktiva lancar
CURRENT ASSETS
7
2m,28a
NON-CURRENT ASSETS
7,999
6,231
22,103
43,125
75,083
69,432
787,355
874,622
671,791
693,347
671,495
495,690
1,108,134
882,595
826,530
109,476
1,651
114,561
1,869
117,654
1,757
2,932,362
2,445,477
2,204,661
JUMLAH AKTIVA
3,938,140
2,985,212
2,602,173
TOTAL ASSETS
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NERACA KONSOLIDASIAN
31 DESEMBER 2007, 2006 DAN 2005
(Dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
KEWAJIBAN LANCAR
Hutang usaha
Hutang lain-lain:
- Pihak ketiga
Uang muka penjualan
Hutang pajak
Biaya yang masih harus dibayar
Hutang bank
Surat Hutang Wajib Konversi
CURRENT LIABILITIES
43,567
45,624
16
2m,28b
17
2k,13a
14
20,377
56,691
199,884
232,717
260,275
-
13,749
71,662
72,304
153,108
173,709
405,092
20,561
33,730
15,082
162,453
101,579
405,092
Trade payables
Other payables:
Third parties Sales advances
Taxes payable
Accrued expenses
Bank loans
Mandatory Convertible Notes
833,347
933,191
784,121
NON-CURRENT
LIABILITIES
2k,13b
2m,28d
2n,18
539,152
68,459
182,155
466,856
97,585
141,679
488,012
89,945
115,158
Bank loans
Deferred tax liabilities
Provision for employment benefits
789,766
706,120
693,115
EQUITY
19
20
Share capital
Authorised capital
1,600,000,000 common shares
with par value of Rp 500
(full Rupiah) per share,
Issued and paid-up:
1,364,572,793
(2006 and 2005: 1,095,229,293)
547,615
ordinary shares
617,648
Additional paid-in capital
Appropriated
1,238
retained earnings
(41,564)
Accumulated income/(losses)
682,286
888,069
547,615
617,648
3,238
741,434
3,238
177,400
Jumlah ekuitas
2,315,027
1,345,901
1,124,937
Total equity
JUMLAH KEWAJIBAN
DAN EKUITAS
3,938,140
2,985,212
2,602,173
TOTAL LIABILITIES
AND EQUITY
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2005
63,403
2006
15
2007
Catatan/
Notes
Penjualan bersih
Beban pokok penjualan
Pendapatan/(beban) lain-lain
(Kerugian)/keuntungan selisih kurs
- bersih
(Kerugian)/keuntungan penjualan
aktiva tetap - bersih
Pendapatan bunga
Penyisihan untuk nilai terpulihkan
atas uang muka untuk tanah
Beban bunga dan keuangan
Penyisihan piutang plasma
tak tertagih
Beban piutang tidak tertagih
Beban penghapusan aktiva
Penyisihan piutang tak tertagih
atas pihak-pihak yang memiliki
hubungan istimewa - bersih
Pemulihan kompensasi bonus
Kerugian akuisisi aktiva dan
kewajiban pihak-pihak yang
mempunyai hubungan istimewa
Lain-lain - bersih
2,148,413
1,832,860
Net sales
2l,23
1,810,836
1,596,085
1,300,825
1,089,999
552,328
532,035
Gross profit
2l,24
22,908
23,588
28,653
2l,24
76,191
74,092
58,307
Selling expenses
General and administration
expenses
99,099
97,680
86,960
990,900
454,648
445,075
Operating income
Operating expenses
30b
Other income/(expenses)
2p
2g,10,11
25
(17,391)
32,989
(20,018)
(395)
9,574
3,700
4,133
(4,455)
4,247
(74,985)
(73,318)
7
26
(44,000)
(72,342)
9
2d
11
(18,000)
(10,640)
(3,879)
(Loss)/gain on foreign
exchange - net
(Loss)/gain on sale of
fixed assets - net
Interest income
Provision for recoverable amount
of advance payments for land
Interest and finance charges
Allowance for doubtful plasma
receivables
Bad debt expenses
Write off of assets
8
17
(22,115)
43,063
3
27
962
9,477
(2,462)
3,925
(156,111)
(24,686)
(71,133)
834,789
429,962
373,942
(270,755)
(126,857)
(18,218)
564,034
303,105
355,724
Net income
413
222
261
2m,28c
Laba bersih
Laba bersih per saham dasar
(Rupiah penuh)
2o,29
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2005
2,900,835
2006
2l,22,30a
Laba kotor
Beban usaha
Beban penjualan
Beban umum dan
administrasi
2007
CONSOLIDATED STATEMENTS OF
CHANGES IN EQUITY
FOR THE YEARS ENDED
31 DECEMBER 2007, 2006 AND 2005
Tambahan
modal
disetor/
Modal
saham/
Saldo
laba yang telah
ditentukan
penggunaannya/
Additional
paid-in
capital
Appropriated
retained earnings
547,615
617,648
1,238
547,615
617,648
1,238
(82,141)
(82,141)
Distribution of
cash dividend
Penyisihan cadangan
wajib
2,000
(2,000)
Appropriation for
statutory reserve
303,105
303,105
547,615
617,648
3,238
177,400
1,345,901
Balance at
31 December 2006
Catatan/
Notes
Saldo
1 Januari 2005
Laba bersih tahun
berjalan
Saldo
31 Desember 2005
Pembagian dividen kas
21
Saldo
31 Desember 2006
Konversi Surat Hutang
Wajib Konversi menjadi
modal saham dan
tambahan modal disetor 1, 14, 20
Laba bersih tahun
berjalan
Saldo
31 Desember 2007
Share
capital
Accumulated
income/
(losses)
Jumlah/
Total
(397,288)
769,213
Balance at
1 January 2005
355,724
355,724
(41,564) 1,124,937
Balance at
31 December 2005
134,671
270,421
405,092
Conversion of Mandatory
Convertible Notes
to share capital and
additional paid-in capital
564,034
564,034
682,286
888,069
3,238
741,434
2,315,027
Balance at
31 December 2007
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Saldo
laba/(rugi)/
CONSOLIDATED STATEMENTS OF
CASH FLOWS
FOR THE YEARS ENDED
31 DECEMBER 2007, 2006 AND 2005
2007
Arus kas dari aktivitas operasi
Penerimaan dari pelanggan
Pembayaran kas kepada:
- Pemasok
- Karyawan dan buruh
Pendapatan bunga
Pembayaran pajak penghasilan badan
Pembayaran lain-lain
Pembayaran untuk biaya
tangguhan hak atas tanah
Penerimaan lain-lain
Arus kas bersih yang diperoleh
dari aktivitas operasi
Arus kas dari aktivitas investasi
Hasil penjualan aktiva tetap
dan tanaman perkebunan
Pembelian aktiva tetap
Pembelian sekuritas hutang
Penerimaan dari/(pembayaran untuk)
aktiva lain-lain
Arus kas bersih yang digunakan
untuk aktivitas investasi
Arus kas dari aktivitas pendanaan
Penerimaan dari pinjaman bank
Pembayaran wesel bayar
Pembayaran pokok pinjaman bank
Pembayaran bunga pinjaman bank
Pembayaran beban provisi atas
pinjaman bank
Penerimaan dari/(pembayaran kepada) pihak
yang mempunyai hubungan istimewa
Pembayaran dividen
2005
2,192,799
(1,196,430)
(601,622)
9,574
(161,722)
(246,243)
(1,144,829)
(516,902)
4,133
(64,001)
(201,859)
(764,741)
(611,444)
4,247
(4,823)
(177,835)
(125)
18,986
(1,122)
8,414
(14,341)
10,953
690,408
276,633
1,853,580
295,596
4,406
(282,727)
-
5,403
(99,049)
-
(32,485)
(31,156)
(310,806)
(124,802)
19,618
(137,806)
(41,608)
4,902
(154,894)
244,745
(135,240)
(121,610)
(66,575)
657,640
(542,638)
(53,946)
(98,659)
(67,227)
(1,293)
(24,307)
1,676
-
(1,768)
(82,050)
(37,661)
-
(78,297)
(47,069)
(203,547)
Kenaikan/(penurunan) bersih
kas dan setara kas
301,305
104,762
(62,845)
257,054
152,292
215,137
558,359
257,054
152,292
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2006
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UMUM
1.
GENERAL
Pendirian Perusahaan
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UMUM (lanjutan)
1.
GENERAL (continued)
Pengelolaan
perkebunan
plasma
ini
akan
diserahterimakan kepada petani plasma pada saat
perkebunan plasma siap menghasilkan.
Restrukturisasi Hutang
Debts Restructuring
- Konversi
hutang
Perusahaan
sebesar
USD 48.876.345,41 menjadi 280.096.500 saham
biasa yang dikeluarkan kepada First Durango
International, Ltd., Mauritius, melalui Penambahan
Modal tanpa Hak Memesan Efek Terlebih dahulu.
- Conversion
of
the
Companys
debts
of
USD 48,876,345.41 into 280,096,500 shares which
were issued to First Durango International, Ltd.,
Mauritius, through a Capital Increase without Pre-emptive
Rights.
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UMUM (lanjutan)
1.
GENERAL (continued)
1.
UMUM (lanjutan)
GENERAL (continued)
2007
Presiden Komisaris
Komisaris
Komisaris
Komisaris
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2006
2005
Susanto Suwarto
Fofo Sariaatmadja
Benny Setiawan Santoso
Yohannes Hardian Purawimala
Widjonarko
Komisaris Independen
Rachmat Soebiapradja
Komisaris Independen
Tengku Alwin Aziz
Rachmat Soebiapradja
Tengku Alwin Aziz
Rachmat Soebiapradja
Tengku Alwin Aziz
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
President Commissioner
Commissioner
Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
President Director
Director
Director
Director
Director
Director
Director
1.
UMUM (lanjutan)
GENERAL (continued)
Karyawan
Ownership of Subsidiaries
Dewan Komisaris,
(lanjutan)
Direksi
dan
Persentase kepemilikan/
Percentage of ownership
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Nama perusahaan/
Domisili/
Kegiatan usaha/
Companys name
Domicile
Business activity
2006
2007
2005
Tahun
beroperasi
komersial/
Year
commercial
operations
commenced
2006
2007
2005
Palembang
Perdagangan dan
perkebunan kelapa
sawit/
Trading and palm
oil plantation
95%
1,765
Belanda/
Netherlands
Pembiayaan
perusahaan/
Financial services
100%
1997
1,086
PT Multi Agro
Kencana Prima
(MAKP)
Jakarta
Perkebunan,
pengolahan dan
pemasaran/
Plantation, processing
and trading
80%
80%
80%
2002
46,177
59,465
43,640
Lonsum Singapore
Pte. Ltd. (LSP)
Singapura/
Singapore
Perdagangan dan
pemasaran/
Trading and
marketing
100%
100%
100%
2004
3,048
4,169
4,015
1.
UMUM (lanjutan)
Kepemilikan
(lanjutan)
pada
Anak-anak
Perusahaan
2.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
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GENERAL (continued)
disusun
keuangan
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2.
b. Principles of consolidation
Laporan
keuangan
konsolidasian
menggabungkan aktiva dan kewajiban pada
tanggal 31 Desember 2007, 2006 dan 2005 dan
hasil usaha untuk tahun yang berakhir pada
tanggal-tanggal tersebut dari Perusahaan dan
anak-anak perusahaan dimana Perusahaan
memiliki kemampuan secara langsung atau
tidak
langsung
untuk
mengendalikan
perusahaan-perusahaan tersebut.
d. Piutang usaha
Piutang usaha disajikan sebesar jumlah neto
setelah dikurangi dengan penyisihan piutang
tidak tertagih, yang diestimasi berdasarkan
penelaahan atas kolektibilitas saldo piutang.
Piutang dihapuskan pada saat piutang tersebut
dipastikan tidak akan tertagih.
e.
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Persediaan
c.
d. Trade receivables
Trade receivables are recorded net of an allowance for
doubtful accounts, based on a review of the collectibility
of outstanding amounts. Accounts are written-off as bad
debts during the period in which they are determined to be
not collectible.
e. Inventories
g.
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g.
Tahun/Years
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat berat
Mebel dan perlengkapan kantor
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20 25
10 20
5
7 10
Buildings
Machinery and equipment
Motor vehicles and heavy equipment
Furniture, fixtures and office equipment
i.
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h. Plasma receivables
Biaya tangguhan
i.
Deferred charges
2.
k.
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l.
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n. Employee benefits
Short-term benefits
Imbalan pensiun
Pension benefits
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o.
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Termination benefits
The basic earnings per share for 2006 and 2005 are
calculated by dividing net income by the weighted average
number of ordinary shares outstanding during the year
after adding the potential ordinary shares that would be
issued on conversion of the Mandatory Convertible Notes.
p.
q.
Shares
Dividen
Pembagian dividen kepada para pemegang saham
Perusahaan diakui sebagai sebuah kewajiban
dalam laporan keuangan konsolidasian Grup
pada periode ketika dividen tersebut disetujui
oleh para pemegang saham Perusahaan.
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q. Saham
r.
r.
Dividends
Dividend distribution to the Companys shareholders is
recognised as a liability in the Groups consolidated
financial statements in the period in which the dividends
are approved by the Companys shareholders.
t.
Transaksi
dengan
pihak-pihak
mempunyai hubungan istimewa
yang
t.
Pelaporan segmen
AKUISISI
AKTIVA
PENJUALAN
DAN
PERUSAHAAN
Penjualan PT
(DRUP)
Dwi
DAN
KEWAJIBAN,
LIKUIDASI
ANAK
Reksa
Usaha
Perkasa
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Segment reporting
Segment information is presented based upon identifiable
business segments. A business segment is a distinguishable
component that engages in providing products and services
subject to risks and returns which are different from those
of other business segments. Business segment information is
consistent with operating information routinely reported to
the chief operating decision maker.
3.
ACQUISITION
OF
ASSETS
AND
LIABILITIES, SALE AND LIQUIDATION OF
SUBSIDIARIES
Sale of PT Dwi Reksa Usaha Perkasa (DRUP)
On 27 September 2006, the Company and DRUP, a
subsidiary, agreed and signed a Debts
Restructuring
Agreement and Assets Transfer as follows:
AKUISISI
AKTIVA
DAN
KEWAJIBAN,
PENJUALAN
DAN
LIKUIDASI
ANAK
PERUSAHAAN (lanjutan)
Penjualan PT Dwi
(DRUP) (lanjutan)
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Reksa
Usaha
Perkasa
3. ACQUISITION
OF
ASSETS
AND
LIABILITIES, SALE AND LIQUIDATION OF
SUBSIDIARIES (continued)
Sale of PT Dwi Reksa Usaha Perkasa (DRUP)
(continued)
Likuidasi
Belanda
(LBV),
Lonsum
Finance
B.V.
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AKUISISI
AKTIVA
DAN
KEWAJIBAN,
PENJUALAN
DAN
LIKUIDASI
ANAK
PERUSAHAAN (lanjutan)
3. ACQUISITION
OF
ASSETS
AND
LIABILITIES, SALE AND LIQUIDATION OF
SUBSIDIARIES (continued)
4.
AKUISISI
AKTIVA
DAN
KEWAJIBAN,
PENJUALAN
DAN
LIKUIDASI
ANAK
PERUSAHAAN (lanjutan)
3. ACQUISITION
OF
ASSETS
AND
LIABILITIES, SALE AND LIQUIDATION OF
SUBSIDIARIES (continued)
4.
2007
Kas
Bank (pihak ketiga)
Rekening Rupiah
- PT Bank Mandiri (Persero) Tbk
- PT Bank Central Asia Tbk
- PT BPD Sumatera Selatan
- PT Bank Negara Indonesia
(Persero) Tbk
- PT Bank Danamon Indonesia Tbk
- PT Bank Internasional Indonesia Tbk
- PT Bank Niaga Tbk
- Lain-lain (di bawah Rp 1.000)
Rekening Dolar AS
- Citibank N.A.
- PT Bank Mandiri (Persero) Tbk
- PT Bank Central Asia Tbk
- PT Bank Niaga Tbk
- PT Bank Internasional Indonesia Tbk
- DBS Bank Singapore
- PT Bank Negara Indonesia
(Persero) Tbk
Rekening Dolar Singapura
- DBS Bank Singapore
Rekening Euro
- ABN Amro Bank
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(continued)
2006
1,887
2005
2,296
497
Cash on hand
Cash in banks (third party)
Rupiah accounts
PT Bank Mandiri (Persero) Tbk PT Bank Central Asia Tbk PT BPD Sumatera Selatan PT Bank Negara Indonesia (Persero) Tbk
PT Bank Danamon Indonesia Tbk PT Bank Internasional Indonesia Tbk PT Bank Niaga Tbk Others (below Rp 1,000) -
44,473
23,604
2,020
19,891
266
1,893
14,733
1,177
275
1,573
659
92
81
616
2,857
659
14,815
436
537
2,320
1,069
25,661
1,994
56
25,488
19,799
2,788
2,612
299
8
18
27,359
10,435
1,240
12,575
-
204
1,576
2,220
1,086
Euro account
ABN Amro Bank -
125,688
93,185
108,611
US Dollars accounts
Citibank N.A. 9,772
PT Bank Mandiri (Persero) Tbk 9
PT Bank Central Asia Tbk 39,069
PT Bank Niaga Tbk 6,486 PT Bank Internasional Indonesia Tbk DBS Bank Singapore PT Bank Negara Indonesia 2,684
(Persero) Tbk
4.
2006
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2005
5,200
8,000
3,000
17,262
2,000
14,750
5,200
17,500
4,028
2,000
-
240,185
63,814
42,323
430,784
-
22,550
17,589
12,592
58,630
161,573
-
9,456
38,184
5,000
558,359
257,054
152,292
Rupiah
Dolar AS
Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Central Asia Tbk PT Bank Niaga Tbk PT Bank Mandiri (Persero) Tbk PT Bank Syariah Mandiri PT Bank International Indonesia Tbk US Dollars
PT Bank Niaga Tbk PT Bank International Indonesia Tbk PT Bank Mandiri (Persero) Tbk PT Bank Central Asia Tbk -
2007
2006
2005
3.25% - 11.37%
2.75% - 5.50%
3.75% - 15.00%
1.25% - 4.75%
5.00% - 12.50%
0.65% - 4.50%
Rupiah
US Dollars
5.
PIUTANG USAHA
2007
Pihak ketiga
Rupiah
Dolar AS
Penyisihan piutang tak tertagih
2006
2007
6.
60,797
1,967
2,500
65,264
19,955
23,345
43,300
43,300
12,114
38,093
50,207
50,207
Rupiah
US Dollars
Allowance for doubtful accounts
2005
29,868
5,297
8,135
43,300
46,124
3,491
592
50,207
Current
Overdue 30 90 days
Overdue > 90 days
6.
PERSEDIAAN
2007
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2005
Third parties
8,062
57,202
65,264
(2,500)
62,764
Lancar
Jatuh tempo 30 90 hari
Jatuh tempo > 90 hari
TRADE RECEIVABLES
115,803
31,895
3,593
2,900
2,268
27
156,486
INVENTORIES
2006
26,281
30,017
2,947
1,876
1,208
39
62,368
2005
51,151
31,273
4,854
5,092
831
66
93,267
6.
PERSEDIAAN (lanjutan)
2007
2006
2005
17,866
9,554
7,234
4,251
31,929
70,834
18,765
9,794
11,511
4,401
25,159
69,630
14,452
5,494
9,651
4,077
15,985
49,659
(1,487)
(1,362)
68,268
130,636
(431)
Less:
69,347
225,833
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INVENTORIES (continued)
49,228
142,495
7.
UANG MUKA
2007
Pembelian tanah
Penyisihan untuk nilai terpulihkan
atas uang muka untuk tanah
Pembelian minyak HSD
Kontraktor
Lain-lain
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ADVANCES
2006
2005
135,240
42,808
(44,000)
91,240
12,381
9,410
11,620
33,411
124,651
42,808
6,030
25,423
2,268
33,721
76,529
9,546
8,753
8,290
26,589
26,589
Land acquisition
Provision for recoverable amount
of advance payments for land
HSD oil purchase
Contractors
Others
8.
7.
At the balance sheet date, the Company has recorded the land
acquisition as advances for land acquisition, as part of the
current assets, amounting to Rp 135,240. The advance will be
capitalised to the plantation assets account when the process of
obtaining the Landrights (HGU) is completed.
8.
www.global-reports.com
ADVANCES (continued)
2006
2005
Intercompany accounts:
Rupiah
PT Pan London Sumatra Plantation
PT Gelora Mahapala PT London Sumatra International
PT Panca Tirta Budi Agung -
12,850
9,033
12,850
9,033
7,243
4,489
7,243
4,489
33,615
33,615
Piutang karyawan
7,999
6,231
22,103
Employee receivables
7,999
-
39,846
(33,615)
55,718
(33,615)
7,999
6,231
22,103
8.
Saldo awal
Penambahan
Penghapusan
Pemulihan
Saldo akhir
2005
33,615
(33,615)
-
33,615
-
11,500
26,512
(4,397)
Beginning balance
Additions
Write-off
Reversal
33,615
33,615
Ending balance
9.
9. PIUTANG PLASMA
PLASMA RECEIVABLES
Total
www.global-reports.com
45,239
28,080
643
(4,530)
69,432
5,651
75,083
(13,958)
(18,000)
43,125
9.
Pembiayaan oleh
bank/
Pembiayaan
sendiri/
Funded by banks
Self funded
Telah
menghasilkan/
Mature
Telah
menghasilkan
dan belum
menghasilkan/
Jumlah/Total
Telah
menghasilkan
dan belum
menghasilkan/
Mature and
immature
Mature and
immature
Hektar/
Hektar/
Hektar/
Hectares
Hectares
Hectares
Year 2007
Tahun 2007
Saldo 1 Januari 2007
Pengukuran ulang
286
(284)
555
(82)
841
(366)
473
475
31,515
245
4,458
(440)
35,973
(195)
31,760
4,018
35,778
31,762
4,491
36,253
Total developed
plasma land
Pembiayaan oleh
bank/
Pembiayaan
sendiri/
Funded by banks
Self funded
Telah
menghasilkan/
Mature
www.global-reports.com
Telah
menghasilkan
dan belum
menghasilkan/
Jumlah/Total
Telah
menghasilkan
dan belum
menghasilkan/
Mature and
immature
Mature and
immature
Hektar/
Hektar/
Hektar/
Hectares
Hectares
Hectares
Accumulated handed
over lands at
1 January 2007
Field remeasurement
Year 2006
Tahun 2006
Saldo 1 Januari 2006
Pengukuran ulang
Serah terima ke petani plasma
286
-
587
24
(56)
873
24
(56)
286
555
841
31,515
4,458
35,973
Accumulated handed
over lands
31,801
5,013
36,814
Total developed
plasma land
9.
Pembiayaan
sendiri/
Funded by banks
Self funded
Telah
menghasilkan/
Mature
Tahun 2005
Saldo 1 Januari 2005
Penambahan dari akuisisi
Pan Grup (Catatan 3)
Reklasifikasi tanah
Pengukuran ulang
Serah terima ke petani plasma
Saldo 31 Desember 2005
Akumulasi lahan yang
telah diserah-terimakan
Penambahan dari akuisisi
Pan Grup (Catatan 3)
Jumlah lahan plasma
yang dikembangkan
www.global-reports.com
Telah
menghasilkan
dan belum
menghasilkan/
Jumlah/Total
Telah
menghasilkan
dan belum
menghasilkan/
Mature and
immature
Mature and
immature
Hektar/
Hektar/
Hektar/
Hectares
Hectares
Hectares
Year 2005
286
254
540
220
294
113
(294)
220
294
113
(294)
286
587
873
30,151
1,156
31,307
1,364
3,246
4,610
31,515
4,402
35,917
31,801
4,989
36,790
Accumulated handed
over lands
Additional from Pan Group
acquisition (Note 3)
Total developed
plasma land
www.global-reports.com
9.
Tanaman telah
menghasilkan/
Tanaman
belum
menghasilkan/
Lahan dalam
persiapan/
Mature
plantations
Immature
plantations
Land under
preparation
Jumlah/Total
Hektar/Hectares
Hektar/Hectares
Hektar/Hectares
Hektar/Hectares
Sumatera Utara
Sumatera Selatan
Kalimantan Timur
Jawa
Sulawesi Selatan
Sulawesi Utara
34,958
23,486
4,556
2,019
3,786
624
5,578
13,316
535
1,019
105
5,328
1,272
100
-
40,536
42,130
5,828
2,554
4,905
729
North Sumatera
South Sumatera
East Kalimatan
Java
South Sulawesi
North Sulawesi
Jumlah
69,429
20,553
6,700
96,682
Total
Tanaman telah
menghasilkan/
Tanaman
belum
menghasilkan/
Lahan dalam
persiapan/
Mature
plantations
Immature
plantations
Land under
preparation
Jumlah/Total
Hektar/Hectares
Hektar/Hectares
Hektar/Hectares
Hektar/Hectares
Sumatera Utara
Sumatera Selatan
Kalimantan Timur
Jawa
Sulawesi Selatan
Sulawesi Utara
35,819
21,054
4,556
1,888
3,765
624
3,747
12,583
424
897
105
5,200
343
248
-
39,566
38,837
4,899
2,312
4,910
729
North Sumatera
South Sumatera
East Kalimatan
Java
South Sulawesi
North Sulawesi
Jumlah
67,706
17,756
5,791
91,253
Total
2006
Tanaman telah
menghasilkan/
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2005
Tanaman
belum
Lahan dalam
menghasilkan/
persiapan/
Mature
plantations
Immature
plantations
Land under
preparation
Jumlah/Total
Hektar/Hectares
Hektar/Hectares
Hektar/Hectares
Hektar/Hectares
Sumatera Utara
Sumatera Selatan
Kalimantan Timur
Jawa
Sulawesi Selatan
Sulawesi Utara
35,906
20,947
4,556
1,755
3,885
624
3,666
8,586
15
569
1,030
105
7,158
880
-
39,572
36,691
5,451
2,324
4,915
729
North Sumatera
South Sumatera
East Kalimatan
Java
South Sulawesi
North Sulawesi
Jumlah
67,673
13,971
8,038
89,682
Total
10.
a.
a.
Mature plantations
1 Januari/
Harga perolehan
Kelapa sawit
Karet
Kakao
Teh
Kelapa
Akumulasi
penyusutan
Kelapa sawit
Karet
Kakao
Teh
Kelapa
Nilai buku
www.global-reports.com
31 Desember/
January
Akuisisi/
Penambahan/
Pengurangan/
December
2007
Acquisition
Additions
Deductions
2007
Cost
699,530
212,923
23,941
5,231
9
941,634
27,667
27,667
116,267
15,274
5,129
136,670
(25)
(487)
(7,858)
(8,370)
843,439
227,710
21,212
5,231
9
1,097,601
Oil palm
Rubber
Cocoa
Tea
Coconut
Accumulated
depreciation
(196,127)
(59,748)
(12,880)
(1,087)
(1)
(269,843)
671,791
(38,393)
(7,998)
(1,282)
(94)
(47,767)
4
397
6,963
7,364
(234,516)
(67,349)
(7,199)
(1,181)
(1)
(310,246)
787,355
Oil palm
Rubber
Cocoa
Tea
Coconut
a.
1 Januari/
31 Desember/
January
Penambahan/
Pengurangan/
December
2006
Additions
Deductions
2006
Cost
Harga perolehan
Kelapa sawit
Karet
Kakao
Teh
Kelapa
662,961
210,444
23,941
4,892
9
36,924
3,906
340
-
(355)
(1,427)
(1)
-
699,530
212,923
23,941
5,231
9
902,247
41,170
(1,783)
941,634
(165,248)
(53,216)
(11,291)
(996)
(1)
(31,219)
(7,733)
(1,589)
(92)
-
340
1,201
1
-
(196,127)
(59,748)
(12,880)
(1,087)
(1)
(230,752)
(40,633)
1,542
(269,843)
Accumulated depreciation
Akumulasi penyusutan
Kelapa sawit
Karet
Kakao
Teh
Kelapa
Nilai buku
671,495
671,791
1 Januari/
Harga perolehan
Kelapa sawit
Karet
Kakao
Teh
Kopi
Kelapa
Akumulasi
penyusutan
Kelapa sawit
Karet
Kakao
Teh
Kopi
Kelapa
Nilai buku
Oil palm
Rubber
Cocoa
Tea
Coconut
31 Desember/
January
Akuisisi/
Penambahan/
Pengurangan/
December
2005
Acquisition
Additions
Deductions
2005
Cost
419,999
210,970
15,459
4,892
4,113
17
246,548
8,929
-
28,818
1,169
-
(32,404)
(1,695)
(447)
(4,113)
(8)
662,961
210,444
23,941
4,892
9
655,450
255,477
29,987
(38,667)
902,247
Oil palm
Rubber
Cocoa
Tea
Coffee
Coconut
Accumulated
depreciation
(149,359)
(46,878)
(10,061)
(911)
(1,250)
(2)
(31,447)
(7,638)
(1,571)
(85)
(11)
-
15,558
1,300
341
1,261
1
(165,248)
(53,216)
(11,291)
(996)
(1)
(208,461)
(40,752)
18,461
(230,752)
446,989
www.global-reports.com
Oil palm
Rubber
Cocoa
Tea
Coconut
671,495
Oil palm
Rubber
Cocoa
Tea
Coffee
Coconut
a.
Perhitungan
keuntungan/(kerugian)
dari
pelepasan tanaman perkebunan adalah sebagai
berikut:
2007
Harga perolehan
Kelapa sawit
Karet
Kakao
Teh
Kopi
Kelapa
Cost
25
487
7,858
-
355
1,427
1
-
32,404
1,695
447
4,113
8
8,370
1,783
38,667
4
397
6,963
-
340
1,201
1
-
15,558
1,300
341
1,261
1
7,364
1,542
18,461
1,006
241
20,206
2,003
2,760
18,328
997
2,519
(1,878)
Gain/(loss) on disposal of
plantation assets - net
Akumulasi penyusutan
Kelapa sawit
Karet
Kakao
Teh
Kopi
Kelapa
Oil Palm
Rubber
Cocoa
Tea
Coffee
Coconut
Accumulated depreciation
Keuntungan/(kerugian)
pelepasan tanaman
perkebunan - bersih
Seluruh
tanaman
menghasilkan
tidak
diasuransikan terhadap risiko kebakaran, wabah
penyakit dan risiko lainnya.
Oil Palm
Rubber
Cocoa
Tea
Coffee
Coconut
b. Immature plantations
www.global-reports.com
2005
2007
2006
2005
Saldo awal
Penambahan biaya
Reklasifikasi ke tanaman
telah menghasilkan
693,347
317,945
495,690
238,827
345,664
180,013
(136,670)
(41,170)
(29,987)
Beginning balance
Additional costs
Reclassification to mature
plantations
Saldo akhir
874,622
693,347
495,690
Ending balance
Harga perolehan
Tanah
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat
berat
Mebel dan perlengkapan
kantor
Aktiva dalam proses
Aktiva dalam pembangunan
Akumulasi
penyusutan
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat
berat
Mebel dan perlengkapan
kantor
Nilai buku
Reklasifikasi/
January
Akuisisi/
Penambahan/
Pengurangan/
2007
Acquisition
Additions
Deductions
Cost
355,000
286,702
291,024
2,965
1,307
800
21,418
4,938
25,797
(1,026)
(799)
50,473
101,560
379,383
342,394
418,382
96,096
39,539
(8,810)
126,825
66,773
12,429
(4,854)
1,844
76,192
58,212
178,606
(3,879)
(153,877)
79,062
1,153,807
5,072
282,727
(19,368)
1,422,238
Akumulasi
penyusutan
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat
berat
Mebel dan perlengkapan
kantor
Nilai buku
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Land
Buildings
Machinery and equipment
Motor vehicles and
heavy equipment
Furniture, fixtures and
office equipment
Assets in progress
Construction in progress
Accumulated
depreciation
(80,002)
(88,759)
(13,608)
(21,384)
531
741
(93,079)
(109,402)
(73,404)
(11,079)
6,403
(78,080)
(29,047)
(8,515)
4,019
(33,543)
(271,212)
(54,586)
11,694
(314,104)
882,595
1,108,134
1 Januari/
Harga perolehan
Tanah
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat
berat
Mebel dan perlengkapan
kantor
Aktiva dalam proses
Aktiva dalam pembangunan
31 Desember/
December
2007
Reclassification
January
Penambahan/
Pengurangan/
2006
Additions
Deductions
Reklasifikasi/
31 Desember/
Reclassification
December
Buildings
Machinery and equipment
Motor vehicles and
heavy equipment
Furniture, fixtures and
office equipment
2006
Cost
346,610
239,683
219,383
8,390
4,042
8,165
(441)
(135)
43,418
63,611
355,000
286,702
291,024
91,945
7,996
(3,845)
96,096
55,772
11,047
(46)
66,773
106,211
59,409
(379)
(107,029)
58,212
1,059,604
99,049
(4,846)
1,153,807
Land
Buildings
Machinery and equipment
Motor vehicles and heavy
equipment
Furniture, fixtures and
office equipment
Assets in progress
Construction in progress
Accumulated
depreciation
(68,979)
(75,028)
(11,206)
(13,769)
183
38
(80,002)
(88,759)
(67,202)
(9,321)
3,119
(73,404)
(21,865)
(7,226)
44
(29,047)
(233,074)
(41,522)
3,384
(271,212)
826,530
882,595
Buildings
Machinery and equipment
Motor vehicles and heavy
equipment
Furniture, fixtures and
office equipment
Harga perolehan
Tanah
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat
berat
Mebel dan perlengkapan
kantor
Aktiva dalam proses
Aktiva dalam pembangunan
Akumulasi
penyusutan
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat
berat
Mebel dan perlengkapan
kantor
Nilai buku
www.global-reports.com
January
Akuisisi/
Penambahan/
Pengurangan/
2005
Acquisition
Additions
Deductions
Reklasifikasi/
31 Desember/
Reclassification
December
2005
Cost
97,184
189,045
210,108
220,000
45,591
3,447
31,127
4,209
5,252
(1,701)
(1,689)
(209)
2,527
785
346,610
239,683
219,383
84,892
4,726
8,053
(5,726)
91,945
34,813
1,358
19,725
(124)
55,772
40,116
69,440
(33)
(3,312)
106,211
656,158
275,122
137,806
(9,482)
1,059,604
Land
Buildings
Machinery and equipment
Motor vehicles and
heavy equipment
Furniture, fixtures and
office equipment
Assets in progress
Construction in progress
Accumulated
depreciation
(49,764)
(61,590)
(19,304)
(13,468)
89
30
(68,979)
(75,028)
(62,086)
(10,599)
5,483
(67,202)
(16,339)
(5,539)
13
(21,865)
(189,779)
(48,910)
5,615
(233,074)
466,379
826,530
Buildings
Machinery and equipment
Motor vehicles and
heavy equipment
Furniture, fixtures and
office equipment
2007
2005
Acquisition costs
Harga perolehan
Tanah
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat berat
1,026
799
8,810
441
135
3,845
1,701
1,689
209
5,726
4,854
3,879
46
379
124
33
Land
Buildings
Plant and machinery
Motor vehicles and heavy equipment
Furnitures, fixtures and
office equipment
Construction in progress
19,368
4,846
9,482
Akumulasi penyusutan
Bangunan
Mesin dan peralatan
Kendaraan dan alat-alat berat
531
741
6,403
183
38
3,119
89
30
5,483
4,019
44
13
11,694
3,384
5,615
7,674
1,462
3,867
2,403
2,643
1,290
Carrying value of
fixed assets sold
Proceeds from fixed assets
sold
(2,577)
(Loss)/gain on
sale and disposal of
fixed assets net
(Kerugian)/keuntungan
penjualan dan penghapusan
aktiva tetap - bersih
www.global-reports.com
2006
Accumulated depreciation
(5,271)
1,181
Buildings
Plant and machinery
Motor vehicles and heavy equipment
Furnitures, fixtures and
office equipment
Assets in progress
Sumatera Utara:
Mesin dan peralatan
Bangunan
2006
North Sumatera:
2,880
2,858
10,155
12,068
8,925
2,605
5,738
22,223
11,530
11,131
61,077
20,453
13,978
51,823
42,450
72,208
34,431
94,273
90
1,007
395
391
118
-
1,097
786
118
Jawa:
Mesin dan peralatan
642
208
Sulawesi:
Mesin dan peralatan
Bangunan
19
-
107
23
8
74
19
130
82
79,062
58,212
106,211
Sumatera Selatan:
Mesin dan peralatan
Bangunan
Kalimantan Timur:
Mesin dan peralatan
Bangunan
South Sumatera:
Machinery and equipment
Buildings
East Kalimantan:
Machinery and equipment
Buildings
Java:
Sulawesi:
www.global-reports.com
2005
2007
2006
2005
101,996
125
101,675
321
88,247
13,428
Beginning balance
Additions
102,121
101,996
101,675
Ending balance
24,731
4,437
20,516
4,215
16,549
3,967
Beginning balance
Additions
29,168
24,731
20,516
Ending balance
72,953
77,265
81,159
37,296
(773)
36,495
801
35,582
913
Beginning balance
(Deductions)/additions
36,523
37,296
36,495
Ending balance
109,476
114,561
117,654
Landrights (HGU)
Accumulated amortisation
Location permits
(continued)
HGU
dapat
a.
a.
www.global-reports.com
Current portion
2007
2006
2005
254,313
166,870
8,400
-
7,500
-
98,300
3,279
262,713
174,370
101,579
Less:
(2,438)
(661)
260,275
173,709
101,579
13.
b. Non-current portion
b. Jangka panjang
www.global-reports.com
2007
2006
548,180
476,233
2005
1,894
-
4,794
-
482,099
5,913
550,074
481,027
488,012
Less:
Dikurangi:
Beban tangguhan atas
hutang bank
(10,922)
(14,171)
539,152
466,856
488,012
Club Deal
Club Deal
Tranche
B
sebesar
USD 80.956.327
merupakan fasilitas bersyarat atas rencana
pengeluaran-pengeluaran modal (capital
expenditures) tertentu. Pada tanggal 31
Desember
2007,
Perusahaan
telah
melakukan penarikan sejumlah USD
35.655.709
(2006:
USD
8.753.796).
Pembayaran kembali pokok pinjaman akan
dilakukan setiap enam bulan sekali dalam
tujuh kali angsuran sejak Agustus 2008 dan
berakhir pada Agustus 2011.
13.
Tranche
C
sebesar
USD 15.000.000
merupakan fasilitas modal kerja. Perusahaan
telah menggunakan fasilitas ini sebesar
USD 8.500.000 pada tanggal 31 Desember
2007 (2006: USD 8.500.000). Pembayaran
kembali pokok pinjaman akan dilakukan
pada tanggal 16 Agustus 2008. Perusahaan
telah melakukan pembayaran pokok
pinjaman ini sebesar USD 3.000.000 pada
tanggal 25 September 2007.
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13.
www.global-reports.com
www.global-reports.com
(continued)
(continued)
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Berdasarkan perjanjian
diperbolehkan untuk:
tersebut,
MAKP
tidak
Jumlah/
Keterangan/
Amount
Pemegang/
Jangka waktu/
Suku bunga/
Description
USD
Holders
Due date
Interest rate
3 tahun/years
3 tahun/years
5 tahun/years
104,500,627
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14. MANDATORY
CONVERTIBLE
NOTES
(continued)
Surat Hutang Wajib Konversi tersebut dapat dijual atau
dialihkan ke pihak lain tanpa perlu persetujuan dari
Perusahaan, dan dapat dikonversi menjadi saham
biasa setiap saat sejak tanggal berlaku efektif 27 Mei
2004 hingga jatuh tempo (antara tiga sampai dengan
lima tahun). Hutang ini tidak dijamin oleh harta
Perusahaan.
Ekuivalen/
Equivalent
(full amount)
IDR
47,000,000
405,092
www.global-reports.com
347,501
49,583
8,008
Pihak ketiga
Rupiah
Dollar AS
40,317,978
5,752,873
929,149
The trade payables arose from the purchase of materials and for
the services used in relation to the plantations.
2006
2005
Third parties
60,439
2,964
42,849
718
43,092
2,532
63,403
43,567
45,624
Rupiah
US Dollars
PT Musim Mas
PT Smart Tbk
PT Intibenua Perkasatama
PT Sinar Alam Permai
PT Bukit Kapur Reksa
CV Sinar Laut
PT Dharma Agrotama Nusantara
PT Multimas Nabati Asahan
Cargill International Trading Pte. Ltd.
PT Permata Hijau Sawit
PT Wilson Tunggal Perkasa
PT Mendawai Putra
PT Cisadane Raya Chemicals
Lain-lain bersih
(di bawah Rp 1.000)
14,178
14,109
7,009
6,968
6,430
4,098
1,060
618
-
1,333
191
1
1,582
9,887
42,529
6,637
3,411
1,263
-
4,270
1
562
5,683
15,028
3,427
PT Musim Mas
PT Smart Tbk
PT Intibenua Perkasatama
PT Sinar Alam Permai
PT Bukit Kapur Reksa
CV Sinar Laut
PT Dharma Agrotama Nusantara
PT Multimas Nabati Asahan
Cargill International Trading Pte. Ltd.
PT Permata Hijau Sawit
PT Wilson Tunggal Perkasa
PT Mendawai Putra
PT Cisadane Raya Chemicals
Others net (below Rp 1,000)
2,221
4,828
4,759
71,662
33,730
2007
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2005
56,691
17. BIAYA YANG MASIH HARUS DIBAYAR
2006
2005
107,506
68,880
46,678
2,607
2,244
4,802
61,514
31,625
53,057
1,340
2,605
2,403
564
67,874
33,646
53,684
840
578
2,947
2,884
232,717
153,108
162,453
17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES (continued)
(lanjutan)
Pajak ekspor dan biaya ekspor terdiri dari beban pajak
ekspor dan beban keterlambatan pembayaran pajak
ekspor dan biaya ekspor.
18. KEWAJIBAN IMBALAN KERJA KARYAWAN
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untuk
Asumsi ekonomi:
a. Tingkat diskonto: 10% per tahun (2006: 10,5%;
2005: 12%).
b. Tingkat kenaikan penghasilan dasar: 9% per
tahun (2006: 9%; 2005: 10%).
Economic assumptions:
Asumsi lainnya:
a. Usia pensiun normal: 55.
b. Usia pensiun dipercepat: 45.
c. Tingkat mortalita: Tabel Mortalita Indonesia
1999 (TMI99) (2006: Tabel Mortalita Indonesia
1999 (TMI99); 2005: Tabel Mortalisasi US 1980
(CSO 1980)).
d. Tingkat pengunduran diri karyawan: 10% pada
umur 25 tahun, menurun secara linear menjadi
2% pada umur 45 tahun dan menurun secara
tetap sebesar 2 % pada umur 45 54 tahun.
e. Tingkat cacat: 10% dari TMI99 (2006 : 10% dari
TMI99; 2005 : 10% dari CSO 1980).
Other assumptions:
a.
b.
a.
b.
c.
d.
e.
2006
2005
336,773
284,287
210,889
(152,934)
(139,987)
(92,174)
(1,684)
(2,621)
(3,557)
Jumlah
182,155
141,679
115,158
Total
2006
2005
25,456
937
16,755
31,533
15,438
936
6,578
24,033
12,533
936
3,777
17,524
Jumlah
74,681
46,985
34,770
Total
Saldo awal
Beban imbalan kerja tahun
berjalan
Imbalan kerja yang dibayar
selama tahun berjalan
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2007
2006
2005
141,679
115,158
96,211
74,681
46,985
34,770
(34,205)
(20,464)
(15,823)
182,155
141,679
115,158
Beginning balance
Employee benefits expense for
current year
Employee benefits paid during
the year
Jumlah saham/
Pemegang saham
Number
of shares
%
Kepemilikan/
Nilai/
Ownership
Value
Shareholders
769,574,002
109,521,000
73,700,000
56.40
8.03
5.40
384,787
54,761
36,850
411,777,791
30.17
205,888
1,364,572,793
100.00
682,286
2006
Jumlah saham/
Pemegang saham
Number
of shares
%
Kepemilikan/
Nilai/
Ownership
Value
Shareholders
379,353,073
171,989,027
34.64
15.70
189,677
85,995
169,367,927
15.46
84,684
60,895,000
5.56
30,447
313,624,266
28.64
156,812
1,095,229,293
100.00
547,615
2005
Jumlah saham/
Pemegang saham
Number
of shares
%
Kepemilikan/
Nilai/
Ownership
Value
552,171,000
229,339,027
50.42
20.94
276,086
114,670
60,895,000
5.56
30,447
252,824,266
23.08
126,412
1,095,229,293
100.00
547,615
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Shareholders
Consists of:
2007
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2006 dan/
and 2005
1,549
180,420
180,420
(19,400)
(15,339)
145,681
(19,400)
(15,339)
145,681
(141,637)
(141,637)
1,549
281,217
Premium on shares issued at Initial Share issuance costs Distribution of bonus shares
in 1997
281,217
601,259
330,838
886,520
616,099
888,069
617,648
Agio saham
Share premium
Saham bonus
Bonus shares
21. DIVIDEN
Rapat Umum Pemegang Saham Tahunan Perseroan
tanggal 17 Mei 2006 telah menyetujui pembagian
dividen tunai sejumlah Rp 82.141 atau Rp 75 per
saham. Dividen sebesar Rp 82.050 telah dibayar pada
bulan Agustus 2006.
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21. DIVIDEND
The Companys Annual General Meeting of Shareholders on
17 May 2006 approved the declaration of a cash dividend of
Rp 82,141 or Rp 75 per share. The dividend amounting to
Rp 82,050 was paid in August 2006.
Lokal
Ekspor
Pajak ekspor
2006
2,075,731
854,075
(28,971)
1,486,307
666,124
(4,018)
1,106,032
732,533
(5,705)
2,900,835
2,148,413
1,832,860
Total
PT Musim Mas
Cargill International
Trading Pte. Ltd.
279,494
Jumlah/
Total
9.63%
208,537
194,144
6.69%
473,638
16.32%
Persentase
total
penjualan/
Percentage
of total sales
Jumlah/
Total
Percentage
of total sales
9.71%
192,983
10.53%
127,397
5.93%
209,563
11.43%
335,934
15.64%
402,546
21.96%
PT Musim Mas
Cargill International
Trading Pte. Ltd.
2006
2005
705,442
561,186
224,407
471,521
507,707
213,012
400,726
450,616
169,891
Crop purchases
Allocation of indirect costs
Harvesting costs
186,048
127,440
102,353
175,666
115,828
82,155
145,528
85,568
89,662
1,906,876
1,565,889
1,341,991
6,021
(12,801)
1,694
(6,021)
8,997
(1,694)
Work in process
At the beginning of year
At the end of year
1,900,096
1,561,562
1,349,294
56,347
(1,922)
(143,685)
91,573
(703)
(56,347)
43,814
(710)
(91,573)
Finished goods
At the beginning of year
Internal consumption
At the end of year
1,810,836
1,596,085
1,300,825
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2005
Persentase
total
penjualan/
Percentage
of total sales
Local
Export
Export tax
Persentase
total
penjualan/
Jumlah/
2005
Beban penjualan
Beban pemasaran
dan komisi penjualan
Remunerasi
Beban professional
Lain-lain
12,982
4,764
30
5,132
22,908
2006
11,904
5,317
2,032
4,335
23,588
13,027
37,989
16,264
846
4,215
1,116
635
11,366
37,430
3,087
225
3,967
1,324
908
76,191
74,092
58,307
2007
General and
administration expenses
Remuneration
Professional fees
Administration costs
License and software
Amortisation
Retribution fee
Others
2006
2005
6,694
2,880
-
2,447
1,686
-
1,465
1,651
1,131
9,574
4,133
4,247
Time deposits
Current accounts
Investment
2006
2005
66,214
6,128
55,974
19,011
70,469
2,849
72,342
74,985
73,318
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Selling expenses
Marketing expenses
and selling commissions
Remuneration
Professional fees
Others
11,420
5,994
940
10,299
28,653
17,887
20,905
18,606
6,197
4,437
530
7,629
Deposito berjangka
Jasa giro
Investasi
2005
2006
7,538
2,533
(5,399)
(595)
-
(6,183)
(1,099)
-
(10,047)
(1,808)
19,062
(1,059)
6,982
(2,589)
(6,333)
(1,295)
(3,052)
(5,249)
(381)
(8,035)
(1,157)
(10,424)
(3,925)
a.
2007
Anak perusahaan
Pajak penghasilan:
Pasal 22
Pasal 25
Pajak lainnya
2006
2005
The Company
10,989
451
4,182
1,614
206
11,065
11,440
6,002
Subsidiary
96
807
1,417
39
952
1,316
37
1,317
2,320
2,307
1,354
13,385
13,747
7,356
Income taxes:
Article 22
Article 25
Other taxes
b. Taxes payable
2007
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Prepaid taxes
10,578
487
b. Hutang pajak
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 23
Pasal 25
Pasal 26
Pasal 29
Pajak lainnya
Tax penalties
Sale of oil palm seedlings and
red sugar
Income from fertiliser research
Debt restructuring expenses
Gain on reversal of last year
accruals
Other income from claim insurance
Reforestation penalties
Others
28. TAXATION
Perusahaan
Pajak penghasilan pasal 25
Pajak pertambahan nilai
Pajak lainnya
2005
1,503
28. PERPAJAKAN
a.
2006
2005
The Company
664
694
9,912
1,841
186,326
19
11,272
1,217
6,747
1,543
51,333
118
8,156
1,416
2,155
2,864
203
199,456
72,230
14,794
Income taxes:
Article 21
Article 23
Article 25
Article 26
Article 29
Other taxes
Anak perusahaan
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23
Pajak pertambahan nilai
Pajak lainnya
c.
2006
Subsidiary
3
46
20
359
428
199,884
59
6
9
74
72,304
2007
2006
299,881
(29,126)
270,755
119,217
7,640
126,857
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204
77
7
288
15,082
Income taxes:
Article 21
Article 22
Article 23
Value added tax
Other taxes
Kini
Tangguhan
2005
2005
5,408
12,810
18,218
Current
Deferred
2007
2006
2005
834,789
8,397
429,962
(3,502)
373,942
(3,647)
Consolidated profit
Loss/(profit) of subsidiaries
Laba Perusahaan
843,186
426,460
370,295
252,939
127,921
111,071
c.
2006
2005
Saldo dipindahkan
Pajak dihitung pada tarif
pajak progresif
Penghasilan kena pajak final
Denda pajak
Beban yang tidak dapat
dikurangkan
Penghasilan lain-lain
Kerugian penjualan anak
perusahaan
Penyisihan piutang tak tertagih
atas pihak yang mempunyai
hubungan istimewa
Penghapusan piutang
pihak ketiga
Kerugian atas penghentian
pengembangan lahan
di tahun 1998
Rugi fiskal tahun sebelumnya
Lain-lain - bersih
Beban pajak penghasilan
127,921
111,071
(2,775)
428
(1,107)
2,255
(829)
760
16,052
-
10,114
-
4,470
(4,723)
(15,285)
7,953
560
4,111
17,816
2,959
(1,064)
(25,355)
(75,689)
(92,853)
270,755
18,218
Laba Perusahaan
sebelum pajak penghasilan
843,186
Perbedaan temporer
Penyusutan
(57,508)
Laba atas penjualan aktiva tetap
4,003
Amortisasi biaya tangguhan
(9,276)
Bonus dan tunjangan
40,811
Biaya imbalan kerja
46,151
Penyisihan piutang tak tertagih
10,640
Penyisihan piutang plasma tak tertagih 18,000
Penyisihan untuk nilai terpulihkan
atas uang muka untuk tanah
44,000
Penyisihan barang usang
266
97,087
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126,857
Loss on discontinued
land development in 1998
Tax loss carried forward
Others - net
2005
Companys profit
before income tax
426,460
370,295
(51,587)
990
(7,732)
5,412
26,521
-
(4,563)
Depreciation
1,134
Gain on sale of fixed assets
(5,748)
Amortisation of deferred charges
(52,073)
Bonuses and benefits
18,552
Employee benefits
Allowance for doubtful accounts
- Allowance for doubtful plasma receivables
Provision for recoverable amount
of advance payments for land
(3)
Provision for obsolete stock
Temporary differences
931
(25,465)
(42,701)
c.
Permanent differences
(9,249)
1,428
(3,690)
7,516
(2,763)
2,533
53,508
-
33,712
-
14,902
26,511
Non-deductible expenses
Allowance for doubtful accounts
1,866
(84,516)
Loss on discontinued
land development in 1998
13,700
(50,949)
9,865
(15,744)
59,387
(3,546)
(57,211)
Laba fiskal
Rugi fiskal tahun sebelumnya
Penghasilan kena pajak
Pajak penghasilan kini
999,660
999,660
299,881
397,449
397,449
119,217
270,383
(252,298)
18,085
5,408
Tax profit
Tax loss carried forward
Taxable income
Current income tax expense
Dikurangi:
Pajak dibayar di muka
113,555
67,884
2,544
Prepaid taxes
186,326
51,333
2,864
Less:
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d. Pajak tangguhan
d. Deferred tax
Dibebankan
ke laporan
laba rugi/
Charged to
statement
of income
1/1/2007
31/12/2007
80
12,243
488
32,351
13,200
3,192
13,200
3,192
42,329
5,400
13,846
5,400
56,175
62,845
47,961
110,806
153,385
7,025
20
16,052
2,783
-
169,437
9,808
20
160,430
18,835
179,265
(97,585)
29,126
(68,459)
Dibebankan
ke laporan
laba rugi/
1/1/2006
www.global-reports.com
Charged to
statement
of income
31/12/2006
279
1,624
7,956
408
20,108
42,329
52,986
9,859
62,845
138,206
4,705
20
15,179
2,320
-
153,385
7,025
20
142,931
17,499
160,430
(89,945)
(7,640)
(97,585)
Dibebankan
ke laporan
laba rugi/
1/1/2005
Charged to
statement
of income
(1)
(15,622)
5,566
129
18,484
34,373
63,043
(10,057)
52,986
137,177
2,981
20
1,029
1,724
-
138,206
4,705
20
140,178
2,753
142,931
(77,135)
(12,810)
(89,945)
Administrasi
Berdasarkan Undang-Undang Perpajakan yang
berlaku di Indonesia, Perusahaan menghitung,
menetapkan dan membayar sendiri besarnya
jumlah pajak yang terhutang. Direktur Jenderal
Pajak ("DJP") dapat menetapkan atau mengubah
kewajiban pajak dalam batas waktu sepuluh tahun
sejak saat terhutangnya pajak, atau akhir tahun
2013, mana yang lebih awal. Ketentuan baru yang
diberlakukan terhadap tahun pajak 2008 dan
tahun-tahun selanjutnya menentukan bahwa DJP
dapat menetapkan atau mengubah kewajiban
pajak tersebut dalam batas waktu lima tahun sejak
saat terhutangnya pajak.
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31/12/2005
e.
Administration
Under the taxation laws of Indonesia, the Company
submits tax returns on the basis of self assessment. The
Director General of Tax (DGT) may assess or amend
taxes within ten years of the time the tax becomes due, or
until the end of 2013, whichever is earlier. There are new
rules applicable for the fiscal year 2008 and subsequent
years stipulating that the DGT may assess or amend
taxes within five years of the time the tax becomes due.
2006
Basic
Dasar
Laba bersih kepada
pemegang saham
Rata-rata tertimbang jumlah
saham biasa yang beredar
(lembar saham)
Penyesuaian untuk asumsi
konversi seluruh Surat Hutang
Wajib Konversi
(lembar saham)
Rata-rata tertimbang jumlah
saham biasa untuk menentukan
laba bersih per saham dasar
(lembar saham)
Laba bersih per saham
dasar (Rupiah penuh)
564,034
303,105
355,724
269,343,500
269,343,500
222
261
2005
2007
Produk
Ekspor/Export
Lokal/Local
Jumlah/Total
435,009
360,724
23,430
5,941
-
1,747,106
168,599
138,568
13,369
5,319
1,741
1,029
2,182,115
529,323
138,568
36,799
11,260
1,741
1,029
75.22
18.25
4.78
1.27
0.39
0.06
0.03
825,104
2,075,731
2,900,835
100.00
Products
2006
Produk
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Ekspor/Export
Lokal/Local
Jumlah/Total
274,429
325,352
50,379
11,946
-
1,221,685
153,277
95,037
9,623
1,694
3,563
1,428
1,496,114
478,629
95,037
60,002
13,640
3,563
1,428
69.64
22.28
4.42
2.79
0.63
0.17
0.07
662,106
1,486,307
2,148,413
100.00
Products
(continued)
a.
per produk
a.
2005
Produk
Ekspor/Export
Lokal/Local
433,267
221,983
62,728
8,850
726,828
Jumlah/Total
909,274
92,023
88,687
6,271
3,665
3,732
2,380
1,106,032
1,342,541
314,006
88,687
68,999
12,515
3,732
2,380
1,832,860
2007
2006
Jumlah/
75.10
13.45
12.30
0.06
0.05
(0.41)
(0.55)
100.00
Total
744,153
133,260
121,936
587
556
(4,097)
(5,495)
990,900
2005
Jumlah/
%
55.82
27.51
18.70
0.31
0.12
(1.15)
(1.31)
100.00
www.global-reports.com
73.26
17.13
4.84
3.76
0.68
0.20
0.13
100.00
Products
Total
253,817
125,076
85,022
1,411
529
(5,229)
(5,978)
454,648
Jumlah/
%
67.43
12.31
16.95
0.44
0.01
3.53
(0.67)
100.00
Total
300,107
54,800
75,430
1,977
24
15,700
(2,963)
445,075
2007
Aktiva
Kas dan setara kas
Piutang usaha
Piutang lain-lain
2006
2005
Mata
uang asing/
Ekuivalen/
Mata
uang asing/
Ekuivalen/
Mata
uang asing/
Ekuivalen/
Foreign
currency
Equivalent
in Rp
Foreign
currency
Equivalent
in Rp
Foreign
currency
Equivalent
in Rp
Assets
USD42,196,730
SGD 302,966
EUR
USD 6,072,998
USD 12,353
397,451
1,970
57,202
116
USD18,271,364
SGD
EUR
USD 2,588,137
USD 199,645
164,808
23,345
1,801
456,739
Kewajiban
Hutang usaha
Biaya yang masih harus
dibayar
Hutang bank
189,954
314,660
USD 238,227
USD85,199,382
2,964 USD
718
1,996
643,103
807,701
645,817
583,324
350,962
455,863
474,449
2007
USD
257,563
2,532
Trade payables
USD
40,000
USD59,043,673
393
580,399
Accrued expenses
Bank loans
2005
Foreign Currency
9,419
6,502
13,759
9,020
5,879
11,858
9,830
5,907
11,660
USD 1
SGD 1
EUR 1
a. Sales commitments
Komitmen penjualan
Pada tanggal 31 Desember 2007, 2006 dan 2005,
pengiriman dari komitmen penjualan yang harus
dilakukan di tahun 2008, 2007 dan 2006 adalah
sebagai berikut:
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108,875
79,646
Kelapa sawit:
- Lokal
- Ekspor
Inti sawit
Karet
Kakao
Liabilities
USD
a.
USD 6,864,293
SGD 375,825
EUR
93,139
USD 3,875,134
USD
-
2007
2006
Ton/
Ton/
Ton/
Tonnes
Tonnes
Tonnes
39,660
33,000
4,806
1,633
563
7,000
47,400
2,250
2,701
2,200
2005
1,250
28,600
1,850
3,145
3,070
Palm oil:
Local Export Palm kernel
Rubber
Cocoa
(continued)
b. Capital commitments
c.
Persentase terhadap
total aktiva/penjualan
bersih/beban yang
bersangkutan/
Jumlah / Total
2006
2007
Piutang hubungan istimewa
Karyawan
PT Pan London Sumatra
Plantation
PT Gelora Mahapala
PT London Sumatra International
PT Panca Tirta Budi Agung
Penjualan ke pihak yang
mempunyai hubungan
istimewa
PT Salim Ivomas Pratama
Lain-lain
Beban pokok penjualan
Logistics Management
Services Pte. Ltd.
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2005
2006
2007
2005
6,231
22,103
0.20%
0.21%
0.85%
12,850
9,033
7,243
4,489
12,850
9,033
7,243
4,489
0.43%
0.30%
0.24%
0.15%
0.49%
0.35%
0.28%
0.17%
7,999
39,846
55,718
0.20%
1.33%
2.14%
Employees
PT Pan London Sumatra
Plantation
PT Gelora Mahapala
PT London Sumatra International
PT Panca Tirta Budi Agung
0.48%
0.09%
16,510,
0.57%
3,309
14,578
0.21%
1.12%
Logistics Management
Services Pte. Ltd.
HUBUNGAN
ISTIMEWA
a.
a.
b.
b.
c.
c.
d.
d.
e.
e.
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