PT AGM TBK 2010.2009
PT AGM TBK 2010.2009
2010
Catatan/
Notes
2009
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
- Pihak ketiga, setelah
dikurangi penyisihan
piutang ragu-ragu
sebesar Rp 83.226.084
(2009: Rp 538.787.910)
- Pihak yang mempunyai
hubungan istimewa
Piutang lain-lain
Persediaan, setelah
dikurangi penyisihan
persediaan usang dan
lambat bergerak sebesar
Rp 6.046.413.390
(2009: Rp 6.128.740.946)
Uang muka pembelian
persediaan
Beban dibayar di muka
Pajak dibayar di muka
Jumlah aset lancar
971,346,262,363
450,064,248,259
2a, 3
65,662,765,537
6,470,113,695
2e, 4
8,008,416,118
387,134,285,776
1,973,781,702
2c, 2e, 4
5
572,962,975,043
2,832,047,469
22,136,599,126
2f, 6
25,587,617,194
102,648,551,992
918,681,813
-
79,707,242,113
925,592,236
745,156,770
756,431,812,480
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties, net of allowance for
doubtful accounts of
Rp 83,226,084
(2009: Rp 538,787,910)
2k, 12a
2a, 3
2k, 12d
h, 8
2i
NON-CURRENT ASSETS
Restricted cash and cash
254,493,756
equivalents
Advances for purchases of
7,501,694,547
fixed assets
1,432,225,183
Deferred tax assets - net
Fixed assets,
net of:
accumulated depreciation and provision for impairment of
of Rp 588,344,473,409
356,632,365,553 (2009:Rp 531,817,951,662)
55,468,125
Goodwill, net
379,579,227,350
365,876,247,164
1,350,925,489,713
1,122,308,059,644
TOTAL ASSETS
2010
Catatan/
Notes
2009
KEWAJIBAN LANCAR
Hutang usaha
- Pihak ketiga
- Pihak yang mempunyai
hubungan istimewa
Hutang dividen
Hutang lain-lain
Hutang pajak
Beban yang masih harus
dibayar
Kewajiban imbalan kerja
bagian lancar
30,370,435,842
33,407,938,964
CURRENT LIABILITIES
Trade payables
Third parties -
87,901,815,326
180,645,588
62,583,848
6,154,847,790
2c, 9
2k, 12b
26,033,252,482
95,656,642
73,523,536
11,888,615,338
85,774,678,141
10
44,402,707,846
2,047,644,000
13
212,492,650,535
Accrued expenses
Employees benefit obligations
current portion
115,901,694,808
2k, 11
320,708,414,514
NON-CURRENT
LIABILITIES
Deposits on returnable
bottles and shells
2k, 12d
10,192,612,492
-
2m, 13
27,023,616,430
357,924,643,436
473,826,338,244
TOTAL LIABILITIES
9,366,661,845
MINORITY INTEREST
KEWAJIBAN TIDAK
LANCAR
Uang jaminan botol dan krat 355,804,797,753
Kewajiban pajak tangguhan bersih
3,472,437,768
Hutang lain-lain
171,736,364
Kewajiban imbalan kerja
bagian jangka panjang
38,738,738,385
Jumlah kewajiban tidak
lancar
398,187,710,270
JUMLAH KEWAJIABAN
HAK MINORITAS
610,680,360,805
10,015,998,030
EKUITAS
Modal saham - modal dasar
45.000.000 lembar saham,
ditempatkan dan disetor
penuh 13.162.473 lembar
saham biasa, dengan nilai
nominal Rp 1.000
per saham
13,162,473,000
Agio saham
8,624,230,550
Selisih kurs penjabaran
laporan keuangan
18,360,037,323
Saldo laba
- Dicadangkan
2,632,494,600
- Belum dicadangkan
687,449,895,405
Jumlah ekuitas
JUMLAH KEWAJIBAN
DAN EKUITAS
14
EQUITY
15
16
13,162,473,000
8,624,230,550
2d
18,736,957,181
17
2,632,494,600
595,958,904,224
730,229,130,878
639,115,059,555
Total equity
1,350,925,489,713
1,122,308,059,644
2010
Catatan/
Notes
2009
PENDAPATAN BERSIH
2,247,787,060,707
19
1,996,404,385,743
BEBAN POKOK
PENDAPATAN
(2,098,711,797,581)
20
(1,866,901,764,139)
LABA KOTOR
149,075,263,126
BEBAN USAHA
Penjualan
Umum dan administrasi
(4,382,708,632)
(22,304,990,460)
LABA USAHA
PENGHASILAN/(BEBAN)
LAIN-LAIN
Keuntungan
penjualan aset tetap
Keuntungan (kerugian)
selisih kurs - bersih
Penghasilan bunga
Beban keuangan
Lain- lain
21
22
NET REVENUE
COST OF REVENUE
129,502,621,604
GROSS PROFIT
(3,118,091,703)
(19,696,060,638)
OPERATING EXPENSES
Selling
General and administrative
(26,687,699,092)
(22,814,152,341)
122,387,564,034
106,688,469,263
OPERATING INCOME
OTHER INCOME/
(EXPENSES)
763,188,732
(7,647,013,211)
9,384,476,308
(356,366,634)
1,476,650,914
23
3,620,936,109
2,361,274,318
126,008,500,143
109,049,743,581
BEBAN PAJAK
PENGHASILAN
(28,986,078,160)
(30,885,094,252)
97,022,421,983
78,164,649,329
INCOME BEFORE
MINORITY INTEREST
LABA BERSIH
LABA BERSIH
PER SAHAM - DASAR
DAN DILUSIAN
(495,984,835)
14
96,526,437,148
7,333
25
(906,983,545)
PROFIT BEFORE
INCOME TAX
MINORITY INTEREST
77,257,665,784
NET INCOME
5,870
NET EARNINGS
PER SHARE - BASIC
AND DILUTED
Catatan/
Notes
Modal saham/
Share capital
Agio saham/
Share premium
Saldo laba/
Retained earnings
Dicadangkan
/Appropriated
Saldo laba/
Retained earnings
Belum dicadangkan
/Unappropriated
13,162,473,000
8,624,230,550
22,664,544,519
2,632,494,600
13,162,473,000
8,624,230,550
22,664,544,519
2,632,494,600
Laba bersih
537,128,700,640
Jumlah/
Total
581,579,948,709
-
Appropriation to statutory
reserve
534,496,206,040
581,579,948,709
77,257,665,784
77,257,665,784
Net income
(15,794,967,600)
(15,794,967,600)
(2,632,494,600)
Dividen kas
18
2b
(3,927,587,338)
13,162,473,000
8,624,230,550
18,736,957,181
2,632,494.600
595,958,904,224
639,115,059,555
13,162,473,000
8,624,230,550
17,881,427,757
2,632,494,600
614,615,909,657
656,916,535,564
96,526,437,148
96,526,437,148
(23,692,451,400)
(23,692,451,400)
Laba bersih
Dividen kas
18
2b
478,609,566
13,162,473,000
8,624,230,550
18,360,037,323
2,632,494,600
687,449,895,405
Cash dividends
Currency translation
difference
(3,927,587,338)
Balance at
30 September 2009
Balance at
1 January 2010
Net income
Cash dividends
Currency translation
difference
478,609,566
730,229,130,878
Balance at
30 September 2010
2010
Arus kas dari
aktivitas operasi
Penerimaan dari pelanggan
Pembayaran kepada pemasok
dan untuk beban usaha
Pembayaran kepada karyawan
dan iuran pensiun
Kas yang dihasilkan dari
operasi
Penerimaan pendapatan bunga
Pembayaran pajak
penghasilan badan
Arus kas bersih diperoleh
dari aktivitas operasi
2009
Cash flows from
operating activities
Receipts from customers
Payments to suppliers and
for operating expenses
Payments to employees
and pension contribution
2,236,548,125,403
1,936,512,254,171
(1,792,077,760,567)
(1,717,549,623,008)
(83,948,471,904)
(79,271,558,714)
360,521,892,932
9,384,476,308
139,691,072,449
387,981,495
(26,401,899,010)
(21,195,765,109)
343,504,470,230
118,883,288,835
880,889,662
(101,472,003,711)
2,324,009,088
(100,687,925,222)
(100,591,114,049)
(98,363,916,134)
(23,692,451,400)
Kenaikan/(penurunan) bersih
kas dan setara kas
219,220,904,781
230,843,343,478
Dampak perubahan
kurs terhadap
kas dan setara kas
450,064,248,259
65,662,765,537
1.
UMUM
1.
GENERAL
Tanggal/Date
1 Maret/March 1990
Kebijakan Perusahaan/
Nature of corporate actions
Saham
ditempatkan
dan disetor
penuh/
Number of
issued and fully
paid shares
6,000,000
Nilai nominal
per saham/
Par value per share
1,000
1.
UMUM (lanjutan)
Tanggal/Date
13 Oktober/October
1994
16 Oktober/October
1995
8 Agustus/August
1997
1.
GENERAL (continued)
Saham
ditempatkan
dan disetor
penuh/
Number of
issued and fully
paid shares
Kebijakan Perusahaan/
Nature of corporate actions
Nilai nominal
per saham/
Par value per share
3,000,000
1,000
2,700,000
1,000
1,462,473
1,000
13,162,473
1.
UMUM (lanjutan)
1.
GENERAL (continued)
As at 30 September 2010 and 2009, the
composition of the Companys Board of
Commissioners and Directors were as follows:
2009
DEWAN KOMISARIS
Komisaris Utama
Komisaris Independen
Komisaris
DEWAN DIREKSI
Presiden Direktur
Direktur
2.
Parmaningsih S.E.
Theresia Lianawaty
Setionegoro
Bastian Willy Matheus
Tannizar
Parmaningsih S.E.
Theresia Lianawaty
Setionegoro
Burhan Sutanto
2.
BOARD OF
COMMISSIONERS
President Commissioner
Independent Commissioner
Commissioner
BOARD OF DIRECTORS
President Director
Directors
a.
a.
keuangan
Untuk
tujuan
laporan
arus
kas
konsolidasian, kas
dan
setara
kas
mencakup kas, bank dan investasi jangka
pendek yang jatuh tempo dalam waktu tiga
bulan atau kurang, setelah dikurangi
cerukan, jika ada.
2.
b.
c.
keuangan
2.
Penyusunan
laporan
keuangan
konsolidasian
sesuai
dengan
prinsip
akuntansi yang berlaku umum di Indonesia
mengharuskan manajemen untuk membuat
estimasi dan asumsi yang mempengaruhi
jumlah
aktiva
dan
kewajiban
dan
pengungkapan aset dan kewajiban kontinjen
pada
tanggal
laporan
keuangan
konsolidasian serta jumlah pendapatan dan
beban selama periode pelaporan. Hasil
aktual dapat berbeda dengan jumlah yang
diestimasi.
Prinsip-prinsip konsolidasi
b. Principles of consolidation
c.
2.
d.
2.
Transaksi dalam
mata uang
asing
dijabarkan ke mata uang Rupiah dengan
menggunakan
kurs yang berlaku pada
tanggal transaksi. Pada tanggal neraca, aset
dan kewajiban moneter dalam mata uang
asing dijabarkan dengan kurs yang berlaku
pada tanggal tersebut.
Transactions
denominated
in
foreign
currencies are converted into Rupiah at the
exchange rate prevailing at the date of the
transaction. At the balance sheet date,
monetary assets and liabilities in foreign
currencies are translated at the exchange
rates prevailing at that date.
Penjabaran
perusahaan
Translation
statement
laporan
keuangan
anak
of
subsidiary
financial
2010
2009
Rupiah
Rupiah
6,774.61
6,841.23
6,600.32
7,225.09
2.
2.
g.
Persediaan
f.
Inventories
Harga
perolehan
ditentukan
dengan
menggunakan metode masuk pertama,
keluar pertama.
h.
Tahun / Year
Bangunan dan prasarana
Mesin dan peralatan pabrik
Botol, krat dan dispenser
Kendaraan
Peralatan dan perabot kantor
9 - 33
3 - 10
48
5
4 10
2.
i.
2.
Goodwill
i.
Goodwill
Goodwill represents the excess of the
acquisition cost over the fair value of the net
assets of the acquired entities. Goodwill is
amortised using the straight line method over
20 years with a consideration that the
estimated useful lives of the main assets
acquired are 20 years.
j.
terjadinya
2.
l.
Perpajakan
2.
Taxation
l.
Pada
tanggal
neraca,
Perusahaan
melakukan telaah untuk mengetahui apakah
ada keadaan yang mengindikasikan bahwa
nilai tercatat uang jaminan tersebut besar
kemungkinan tidak dikembalikan kepada
pelanggan.
2.
2.
other
post-
2.
2.
Pension
benefits and other
employment benefits (continued)
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 (the vesting period). In this case, the
past service costs are amortised on a
straight-line basis over the vesting period.
Current service cost is expensed in the
prevailing period.
Termination benefits
Pesangon
pemutusan
kontrak
kerja
terhutang ketika karyawan dihentikan
kontrak kerjanya sebelum usia pensiun
normal. Perusahaan mengakui pesangon
pemutusan kontrak kerja ketika Perusahaan
menunjukkan
komitmennya
untuk
memutuskan
kontrak
kerja
dengan
karyawan berdasarkan suatu rencana formal
terperinci yang kecil kemungkinannya untuk
dibatalkan. Pesangon yang akan dibayarkan
dalam waktu lebih dari 12 bulan setelah
tanggal
neraca
didiskontokan
untuk
mencerminkan nilai kini.
post-
2.
n.
Pelaporan segmen
p.
2.
o.
Deviden
Pembagian dividen final diakui sebagai
kewajiban ketika dividen tersebut disetujui
Rapat
Umum
Pemegang
Saham.
Pembagian dividen interim diakui sebagai
kewajiban
ketika
dividen
disetujui
berdasarkan keputusan rapat Direksi sesuai
dengan Anggaran Dasar Perusahaan.
n. Segment reporting
A business segment is a group of assets and
operations engaged in providing products or
services that are subject to risks and returns
that are different from those of other business
segments. A geographical segment is
engaged in providing products or services
within a particular economic environment that
are subject to risks and return that are
different from those of segments operating in
other economic environments.
p. Dividends
Final dividend distributions are recognised as
a liability when the dividends are approved in
the General Meeting of the Shareholders.
Interim dividend distributions are recognised
as a liability when the dividends are approved
by a Board of Directors resolution in
accordance with the Companys Article of
Association.
3.
Kas
Rupiah
Dolar Brunei
3.
2010
2009
28,319,608
14,436,694
14,143,632
23,602,244
42,756,302
37,745,876
9,637,381,257
1,571,267,555
1,058,196,331
239,923,079
3,225,473,337
64,302,197
89,636,767
1,010,934,403
8,257,253,722
13,549,220
25,167,917,868
254,493,756
181,210,500
425,105,589,581
435,704,256
450,316,263,751
65,917,259,293
Dikurangi:
Kas dan setara kas yang dibatasi
penggunaannya
- Guarantee deposit atas tenaga
kerja asing di Standard
Chartered Bank, Brunei
(Dolar Brunei)
Jumlah kas dan setara kas
(252,015,492)
450,064,248,359
Cash on hand
Rupiah
Brunei Dollars
(254,493,756)
65,662,765,537
Less:
Restricted cash and cash
equivalents
Guarantee deposits for foreign employees at
Standard Chartered Bank,
Brunei (Brunei Dollars)
Total cash and cash equivalents
3.
3.
2009
5.35 5.50%
0.04 - 0.07%
0.40%
5.40 5,50%
0.03 0,50%
0.40%
PIUTANG USAHA
4.
2010
Pihak ketiga
Dolar Singapura
- Field Catering & Supplies Pte.
Ltd., Singapura
- Lain-lain
Dolar Brunei
- Piutang usaha anak perusahaan
(berbagai pelanggan)
2009
2,368,593,835
131,592,266
5,240,750,226
6,047,017,927
6,553,339,779
8,547,204,028
6,470,113,695
2010
Lancar
Lewat jatuh tempo:
1 - 3 bulan
3 - 6 bulan
6 - 1 tahun
Diatas 1 tahun
TRADE RECEIVABLES
1,312,589,553
-
(83,226,084)
Rupiah deposits
US Dollar deposits
Brunei Dollar deposits
4.
(538,787,910)
Third parties
Singapore Dollars
Field Catering & Supplies Pte Ltd., Singapore
Others Brunei Dollars
Subsidiarys trade receivables (various customers)
8,008,416,118
2009
3,444,266,445
4,017,185,893
3,008,365,130
12,940,220
4,541,900
83,226,084
3,974,135,819
17,094,406
538,787,910
6,553,339,779
8,547,204,028
Current
Overdue:
1 - 3 months
3 - 6 months
6 - 1 year
Above 1 year
4.
4.
2009
278,176,084
(195,882,800)
599,125,244
45,788,352
(106,125,686)
932,800
83,226,084
387,134,285,776
5.
Beginning balance
Additions
Write off
Recovery
Currency translation
difference
538,787,910
Ending balance
572,962,975,043
Related parties
Rupiah
PT Tirta Investama -
Lancar
Lewat jatuh tempo 1- 3 bulan
2010
2009
198,722,226,255
188,412,059,521
253,374,118,897
319,588,856,146
387,134,285,776
572,962,975,043
Current
Overdue 1 - 3 months
PIUTANG LAIN-LAIN
Akun ini terutama meliputi pinjaman karyawan
dan uang muka karyawan. Pada tanggal 30
September 2010 dan 2009, tidak terdapat
pinjaman untuk Dewan Komisaris dan Dewan
Direksi.
5.
OTHER RECEIVABLES
These accounts represent employee loans and
employee cash advances. As at 30 September
2010 and 2009, there were no loans to the Board
of Directors and Board of Commissioners.
6.
PERSEDIAAN
6.
2010
Barang jadi
Bahan baku
Suku cadang
Bahan pembantu dan kemasan
Lain-lain
INVENTORIES
2009
1,531,836,460
1,667,881,203
13,571,265,647
9,696,933,285
1,715,095,921
2,036,832,190
1,379,233,464
17,152,638,017
8,733,044,054
2,414,610,415
28,183,012,516
31,716,358,140
(5,701,071,629)
(264,597,761)
(80,744,000)
(6,046,413,390)
(6,128,740,946)
22,136,599,126
25,587,617,194
Finished goods
Raw materials
Spare parts
Indirect materials and packaging
Others
2010
Saldo awal
Penambahan
Pemusnahan
Saldo akhir
8,065,438,484
2009
(2,019,025,094)
2,296,740,946
2,832,000,000
-
Beginning balance
Additions
Write off
6,046,413,390
6,128,740,946
Ending balance
7.
UANG MUKA
7.
ADVANCES
2010
Pembelian persediaan
Pihak ketiga
Dolar AS
Rupiah
Dolar Singapura
Yen Jepang
Euro
2009
87,334,305,088
14,707,437,247
239,083,338
353,848,500
13,877,819
102,648,551,992
77,564,540,493
59,377,260
2,083,324,360
79,707,242,113
8.
ASET TETAP
Purchases of inventories
Third parties
US Dollars
Rupiah
Singapore Dollars
Yen Japan
Euro
8.
FIXED ASSETS
2010
Awal/
Beginning
Nilai perolehan
Tanah
Bangunan dan
prasarana
Mesin dan peralatan
pabrik
Botol dan krat
Dispenser
Kendaraan
Peralatan dan
perabot kantor
Aset tetap dalam
penyelesaian
Penambahan/
Additions
Pengurangan/
Disposals
8,809,072,700
102,691,840,238
5,942,111,530
364,640,640,298
389,892,700,958
720,443,034
4,997,482,005
Kendaraan
Peralatan dan
perabot kantor
Nilai buku
Akhir/Ending
8,809,072,700
(1,195,944,172)
110,464,862
107,548,472,458
18,139,948,317
70,780,412,087
-
(5,710,153,240)
(18,072,352,389)
(130,228,328)
293,628,826
28,751,046
8,166,272
377,364,064,201
442,629,511,702
598,380,978
97,017,105
(205,822,235)
30,971,316
4,919,648,191
12,461,465,372
1,145,552,779
(3,942,774,012)
13,811,364
9,678,055,503
884,213,644,605
96,105,041,818
(29,257,274,376)
485,793,686
951,547,205,733
7,644,632,539
5,366,961,893
13,011,594,432
485,793,686
964,558,800,165
891,858,277,144 101,472,003,711
Akumulasi
penyusutan
Bangunan dan
prasarana
Mesin dan peralatan
pabrik
Botol dan krat
Dispenser
Lain-lain/
Others
(29,257,274,376)
40,504,333,478
3,575,472,405
(385,416,837)
110,405,704
43,804,794.750
232,573,120,018
244,950,062,087
704,138,447
25,317,367,416
52,037,387,351
6,184,500
(4,364,931,975)
(18,778,301,590)
(129,923,471)
292,940,077
26,441,913
8,144,768
253,818,495,536
278,235,589,761
588,544,244
4,472,736,360
141,272,263
(205,822,235)
28,784,214
4,436,970,602
9,862,180,858
712,485,655
(3,127,318,578)
12,730,581
7,460,078,516
533,066,571,248
81,790,169,590
(26,991,714,686)
479,447,257
588,344,473,409
358,791,705,896
376,214,326,756
Acquisition cost
Land
Buildings and
improvements
Machinery and
factory equipment
Bottles and shells
Dispensers
Transportation
equipment
Office furniture and
fixtures
Construction in
progress
Accumulated
depreciation
Buildings and
improvements
Machinery and
factory equipment
Bottles and shells
Dispensers
Transportation
equipment
Office furniture and
fixtures
8.
8.
2009
Awal/
Beginning
Nilai perolehan
Tanah
Bangunan dan
prasarana
Mesin dan peralatan
pabrik
Botol dan krat
Dispenser
Kendaraan
Peralatan dan
perabot kantor
Aset tetap dalam
penyelesaian
Penambahan/
Additions
Kendaraan
Peralatan dan
perabot kantor
Nilai buku
Lain-lain/
Others
7,141,297,700
1,667,775,000
93,915,180,659
6,539,538,270
350,033,306,130
338,204,572,236
818,171,568
31,175,300,966
58,766,782,395
-
14,180,686,114
33,000,000
Akhir/Ending
8,809,072,700
(1,114,585,077)
99,340,133,852
(4,173,913,779)
(24,449,800,817)
-
5,495,322,709
(272,381,433)
(82,397,281)
382,530,016,026
372,249,172,381
735,774,287
(8,807,819,588)
(274,958,694)
5,130,907,832
15,571,373,971
763,125,925
(829,270,588)
819,864,588,378
98,945,522,556
(38,260,804,772)
7,157,179,465
1,742,402,666
827,021,767,843 100,687,925,222
Akumulasi
penyusutan
Bangunan dan
prasarana
Mesin dan peralatan
pabrik
Botol dan krat
Dispenser
Pengurangan/
Disposals
(38,260,804,772)
(133,619,202)
3,617,381,022
15,371,610,106
884,166,687,184
(4,615,952,100)
4,283,630,031
(998,571,078)
888,450,317,215
37,370,221,416
3,489,185,658
(1,057,266,702)
39,802,140,372
208,218,384,740
222,131,651,033
790,150,086
22,926,657,024
42,735,141,838
6,777,134
(3,193,983,694)
(24,449,800,817)
-
5,880,636,005
(215,706,417)
(79,935,325)
233,831,694,075
240,201,285,637
716,991,895
13,689,523,271
151,028,112
(8,689,240,658)
(258,669,979)
4,892,640,746
12,305,613,524
984,905,922
(801,174,852)
494,505,544,070
70,293,695,688
(37,134,200,021)
(116,145,657)
4,152,911,925
332,516,223,773
Acquisition cost
Land
Buildings and
improvements
Machinery and
factory equipment
Bottles and shells
Dispensers
Transportation
equipment
Office furniture and
fixtures
12,373,198,937
Construction in
progress
Accumulated
depreciation
Buildings and
improvements
Machinery and
factory equipment
Bottles and shells
Dispensers
Transportation
equipment
Office furniture and
fixtures
531,817,951,662
356,632,365,553
Lain-lain
terdiri
dari
pemindahan
atau
reklasifikasi, selisih kurs penjabaran mata uang
asing, dan penurunan nilai.
2010
Hasil penjualan
Nilai buku bersih
Keuntungan penjualan aset tetap
Penghapusan aset tetap
880,889,662
(117,700,930)
2,324,009,088
(152,773,136)
763,188,732
-
2,171,235,952
-
763,188,732
2,171,235,952
2009
Sales proceeds
Net book value
Gain on sale of fixed assets
Fixed assets write off
80,753,585,317
25,478,160
69,301,168,552
41,786,742
1,011,106,113
950,740,394
81,790,169,590
70,293,695,688
Cost of revenue
Selling expenses
General and administrative
expenses
8.
8.
Saldo awal
Penambahan
Penghapusan
Pemulihan
3,579,417,474
-
3,776,616,840
-
Beginning balance
Additions
Write off
Recovery
Saldo akhir
3,579,417,474
3,776,616,840
Ending balance
9.
HUTANG USAHA
9.
2010
Pihak ketiga
Rupiah
Dolar AS
Euro
Yen Jepang
Dolar Singapura
TRADE PAYABLES
2009
27,684,136,693
1,668,489,760
582,759,185
311,184,048
123,866,156
28,115,177,387
4,381,914,612
332,819,473
264,868,273
313,159,219
30,370,435,842
33,407,938,964
87,901,815,326
26,033,252,482
118,272,251,168
59,441,191,446
Third parties
Rupiah
US Dollars
Euro
Yen Japan
Singapore Dollars
Related party
Rupiah
PT Tirta Sibayakindo
2010
Lancar
Lewat jatuh tempo:
1 - 3 bulan
3 - 6 bulan
116,997,374,557
57,015,905,698
1,149,095,666
125,780,945
2,386,747,966
38,537,782
118,272,251,168
59,441,191,446
2009
Current
Overdue:
1 - 3 months
3 - 6 months
3,445,146,883
3,104,108,819
Bonus
69,623,440,527
2,174,415,093
2,580,730,212
1,347,627,017
3,736,335,607
20,193,328,209
2,079,221,034
16,059,284,216
1,963,394,848
-
2,866,982,802
1,003,370,720
85,774,678,141
44,402,707,846
PT Tirta Investama
Pelanggan anak perusahaan
2009
351,985,719,760
3,819,077,993
317,019,664,345
3,688,750,169
355,804,797,753
320,708,414,514
12. PERPAJAKAN
a.
12. TAXATION
a.
2010
Perusahaan
Lebih bayar Pajak
Pertambahan Nilai:
- tahun 2009
b.
The Company
Overpayment of VAT
-
745,156,770
year 2009 -
b. Taxes payable
2010
Anak perusahaan
Hutang pajak penghasilan
badan
Prepaid taxes
2009
Hutang pajak
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 23 dan 26
Pasal 25/29
Pajak Pertambahan Nilai
PT Tirta Investama
The subsidiarys customers
250,686,229
138,625,552
1,612,297,490
1,307,861,671
3,309,470,942
2009
108,581,509
45,426,876
8,252,865,563
8,406,873,948
The Company
Income taxes:
Article 21
Articles 23 and 26
Articles 25/29
Value Added Tax
The subsidiary
2,845,376,848
3,481,741,390
6,154,847,790
11,888,615,338
Anak perusahaan
Kini
Tangguhan
Konsolidasian
Kini
Tangguhan
c.
28,014,196,500
370,295,494
29,448,630,680
(140,520,697)
28,384,491,994
29,308,109,983
703,310,298
(101,724,132)
1,412,114,940
164,869,329
601,586,166
1,576.984,269
28,717,506,798
268,571,362
30,860,745,620
24,348,632
28,986,078,160
30,885,094,252
The Company
Current
Deferred
The subsidiary
Current
Deferred
Consolidated
Current
Deferred
109,049,743,581
3,627,934,181
(6,111,901,995)
106,565,775,767
Koreksi positif
Koreksi negatif
16,679,520,370
(29,533,663,504)
11,592,583,940
(12,984,677,887)
112,056,786,008
105,173,681,820
28,014,196,500
29,448,630,680
(26,401,898,998)
(23,564,093,100)
1,612,297,502
5,884,537,580
Tax (overpayment)/
underpayment - the Company
703,310,298
1,412,114,940
Pajak penghasilan
Perusahaan
Pembayaran pajak di muka
Perusahaan
Pajak (lebih bayar)/
kurang bayar - Perusahaan
Pajak penghasilan
(anak perusahaan)
Positive corrections
Negative corrections
c.
2010
2009
124,910,929,142
106,565,775,767
31,227,732,286
29,838,417,215
Tax calculated at
progressive rates
41,730,414
631,464,469
Non-deductible expenses
(491,362,491)
-
(1,015,821,571)
-
Share of subsidiarys
net income
Dividend Income
(2,393,608,215)
(145,950,130)
28,384,491,994
29,308,109,983
601,586,166
1,576,984,269
28,986,078,160
30,885,094,252
2009
Dikreditkan ke
laporan laba
rugi/
Credited
to statement
of income
Selisih kurs
penjabaran
mata uang
asing/
Currency
translation
difference
2010
Kewajiban
pajak tangguhan
Deferred tax
liabilities
Perusahaan
Perbedaan antara nilai
buku bersih aset
tetap komersial
dan fiskal
16,747,021,387
Penyisihan atas
penurunan nilai
aset tetap
(894,854,369)
Penyisihan atas
kerugian
(407,994,950)
Penyisihan atas
tunjangan cuti
(37,607,212)
Penyisihan persediaan
usang dan lambat
bergerak
(2,016,359,621)
Penyisihan atas bonus (1,790,195,211)
Penyisihan imbalan
kerja
(8,497,867,750)
3,102,142,274
635,358,576
17,382,379,963
(894,854,369)
(407,994,950)
(37,607,212)
504,756,274
928,908,490
(1,511,603,347)
(861,286,721)
(10,196,595,596)
3,472,437,768
(1,698,727,846)
370,295,494
Aset
pajak tangguhan
Anak perusahaan
Perbedaan antara nilai
buku bersih aset
tetap komersial
dan fiskal
Selisih kurs yang
belum direalisasi
The Company
Difference between
commercial and tax
net book value
of fixed assets
Provision for fixed
asset impairment
Provision for
losses
Provision for
leave benefits
Provision for obsolete
and slow moving
inventory
Provision for bonus
Provision for
employee benefits
Deferred tax
assets
(1,387,176,052)
218,173,578
(267,766,335)
(319,891,110)
(1,654,942,387)
(101,724,132)
(9,963,580)
(11,481,464)
(21,445,044)
(1,178,965,054)
(599,146,509)
(1,778,111,563)
The subsidiary
Difference between
commercial and tax
net book value
of fixed assets
Unrealised foreign
exchanges
2008
d. Deferred tax
(continued)
Dikreditkan ke
laporan laba
rugi/
Credited
to statement
of income
Selisih kurs
penjabaran
mata uang
asing/
Currency
translation
difference
assets
liabilities
2009
Kewajiban
pajak tangguhan
Deferred tax
liabilities
Perusahaan
Perbedaan antara nilai
buku bersih aset
tetap komersial
dan fiskal
21,251,262,498
Penyisihan atas
penurunan nilai
aset tetap
(1,132,985,052)
Penyisihan atas
tunjangan cuti
(29,260,871)
Penyisihan persediaan
usang dan lambat
bergerak
(643,087,465)
Penyisihan atas bonus (1,356,912,121)
Penyisihan imbalan
kerja
(7,755,883,800)
10,333,133,189
(19,847,848)
275,254,299
(857,730,753)
(29,260,871)
(1,716,047,465)
(869,150,469)
189,271,200
(7,566,612,600)
(140,520,697)
10,192,612,492
(1,072,960,000)
487,761,652
21,231,414,650
Aset
pajak tangguhan
Anak perusahaan
Perbedaan antara nilai
buku bersih aset
tetap komersial
dan fiskal
Selisih kurs yang
belum direalisasi
and
The Company
Difference between
commercial and tax
net book value
of fixed assets
Provision for fixed
asset impairment
Provision for
leave benefits
Provision for obsolete
and slow moving
inventory
Provision for bonus
Provision for
employee benefits
Deferred tax
assets
(1,771,343,347)
5,134,968
(1,766,208,379)
170,010,002
(5,140,673)
164,869,329
169,108,162
5,705
169,113,867
(1,432,225,183)
-
The subsidiary
Difference between
commercial and tax
net book value
of fixed assets
Unrealised foreign
exchanges
(1,432,225,183)
12 .PERPAJAKAN (lanjutan)
e.
e.
Tax Assessments
Perusahaan
The Company
Anak Perusahaan
The Subsidiary
Administrasi
f.
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 to 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.
2009
Imbalan pensiun
Imbalan lain jangka panjang
37,624,776,048
3,161,606,337
25,836,599,685
1,639,033,180
Pension benefits
Other long-term benefits
40,786,382,385
(2,047,644,000)
27,023,616,430
-
Current portion
38,738,738,385
27,023,616,430
Tingkat cacat
2010
2009
55 - 60 tahun/years
10,50%
9%
CSO 1999
10% dari tabel
kematian/of mortality
table
55 - 60 tahun/years
13%
9%
CSO 1999
10% of
kematian/of mortality
table
Disability rate
2010
Nilai tercatat - awal
Bagian hasil bersih
Dividen
Selisih kurs penjabaran
laporan keuangan
2009
9,400,360,804
495,984,835
119,652,391
10,015,998,030
Pemegang Saham
PT Tirta Investama
Masyarakat (masing-masing
dengan kepemilikan kurang
dari 5%)
Pemegang Saham
PT Tirta Investama
Masyarakat (masing-masing
dengan kepemilikan kurang
dari 5%)
9,441,575,134
906,983,545
(981,896,834)
9,366,661,845
Saham/
Shares
2010
Persentase
kepemilikan/
Percentage of
ownership
%
Nilai/
Value
Shareholders
12,419,090
94.35
12,419,090,000
PT Tirta Investama
743,383
5.65
743,383,000
13,162,473
100.00
13,162,473,000
Saham/
Shares
2009
Persentase
kepemilikan/
Percentage of
ownership
%
Nilai/
Value
Shareholders
12,319,500
93.60
12,319,500,000
PT Tirta Investama
842,973
6.40
842,973,000
13,162,473
100.00
13,162,473,000
Undang-Undang
No.40/2007
mengenai
Perseroan Terbatas, mengharuskan perusahaan
di Indonesia untuk membuat cadangan sebesar
minimum 20% dari jumlah modal yang
ditempatkan dan disetor. Undang-undang
tersebut tidak mengatur jangka waktu untuk
mencapai cadangan wajib minimum tersebut
Periode
Deklarasi tahun 2010 untuk laba bersih tahun 2009
Deklarasi tahun 2009 untuk laba bersih tahun 2008
Jumlah/
Amount
23,692,451,400
15,794,967,600
Per saham/
Per share
Period
2009
a. Penjualan Barang
Pihak ketiga
Lokal (Dolar Brunei)
Ekspor (Dolar Singapura)
b. Penyediaan Jasa
Pihak yang mempunyai
hubungan istimewa
Jasa bantuan teknik
(Lihat catatan 2c, 26, 27)
Pendapatan royalti
(Lihat catatan 2c, 26, 27)
a. Sales of goods
19,189,082,945
5,665,861,874
20,791,124,827
7,143,944,609
24,854,944,819
27,935,069,436
2,196,147,146,398
-
1,945,248,465,709
-
2,196,147,146,398
1,945,248,465,709
2,221,002,091,217
1,973,183,535,145
Third parties
(Brunei Dollar)Domestic
(Singapore Dollar)Export
Related parties
(Rupiah)Domestic
Export
b. Rendering of services
24,329,003,705
21,304,881,642
2,455,965,785
1,915,968,956
26,784,969,490
23,220,850,598
2,247,787,060,707
1,996,404,385,743
Related parties
Technical assistance fees
(Refer to notes 2c, 26, 27)
Royalty income
(Refer to notes 2c, 26, 27)
Net revenue
2009
249,006,226,815
226,776,161,091
236,844,131,996
209,946,081,385
475,782,387,906
446,790,213,381
2,427,840,341
1,973,482,642
1,622,020,583,246
1,420,325,442,873
2,098,711,797,581
12,822,548
(1,531,836,460)
(150,542,567)
(2,036,832,190)
1,866,901,764,139
Cost of revenue
Pengangkutan
Pallet
Lain-lain (masing-masing di
bawah Rp 100 juta)
1,616,644,053
764,165,666
1,601,248,890
-
2,001,898,913
1,516,842,813
4,382,708,632
3,118,091,703
2009
7,016,088,331
347,220,978
6,367,139,897
900,000,000
422,819,219
5,357,632,736
377,922,936
8,190,105,933
900,000,000
605,517,510
7,251,722,035
4,264,881,523
22,304,990,460
19,696,060,638
Freight
Pallet
Miscellaneous (each below
Rp 100 million)
2009
520,918,572
202,500.000
(330,334,774)
2009
490,689,211
202,500,000
-
1,083,567,116
(278,574,532)
1,476,650,914
414,614,679
Scrap Sales
Rental income
Fixed assets written-off
- net book value
(Refer to notes 2g, 8)
Laba bersih
2009
96,526,437,148
77,257,665,784
Net income
13,162,473
13,162,473
7,333
5,870
Related parties
Perjanjian produksi
Production agreement
I.
Related parties(continued)
Perusahaan
mengadakan
perjanjian
distribusi dengan TIV sebagai penyalur
tunggal air minum dalam kemasan merek
AQUA. Perjanjian ini telah beberapa kali
diubah dan perubahan terakhir dibuat pada
tanggal 14 Oktober 2008, khususnya
mengenai perubahan harga penjualan dari
hasil produksi TSI yang berlaku efektif sejak
1 Oktober 2008.
Perusahaan
mengadakan
perjanjian
kerjasama bantuan teknik dengan TIV dan
TSI untuk jangka waktu sampai dengan
tanggal 31 Desember 2014. Dalam
perjanjian disebutkan bahwa Perusahaan
setuju untuk memberikan bantuan teknik
berupa standardisasi produk, metode
produksi, metode pengendalian mutu dan
penyimpanan, spesifikasi peralatan produksi
yang dipergunakan dan informasi lain yang
diperlukan melalui pendidikan dan pelatihan
agar TIV dan TSI dapat memproduksi air
minum dalam kemasan merek AQUA yang
sesuai dengan
standar
yang
telah
ditentukan Perusahaan.
26.SIGNIFICANT
25. SIGNIFICANTAGREEMENTS
AGREEMENTS(continued)
(continued)
II.
Perusahaan
mengadakan
perjanjian
kerjasama pemberian lisensi merek dengan
TIV. Dalam perjanjian disebutkan bahwa
Perusahaan setuju untuk memberikan
lisensi kepada TIV untuk menggunakan
merek AQUA pada produk MIZONE yang
diproduksi oleh TIV. Sehubungan dengan
penggunaan
merek
tersebut,
TIV
berkewajiban untuk membayar biaya royalti
kepada Perusahaan sebesar 0,5% dari
penjualan tahunan bersih produk MIZONE.
Penghasilan
royalti
yang
diterima
Perusahaan pada tahun 2010 adalah
sebesar
Rp
2,455,965,785
(2009:
1,915,968,956) dan disajikan sebagai
bagian dari Pendapatan lain-lain pada
laporan laba rugi konsolidasian. Perjanjian
ini berlaku sejak tanggal 1 Januari 2006 dan
selama TIV memproduksi MIZONE dan
menggunakan merek AQUA.
Pihak ketiga
II.
Third party
Perusahaan
The Company
II.
Anak Perusahaan
The subsidiary
Perusahaan/
Company
Hubungan/
Relationship
Sifat saldo/transaksi/
Nature of balances/transactions
PT Tirta Investama
PT Tirta Sibayakindo
Frucor
Australia
Australia
Perusahaan afiliasi/
Affiliated company
Beverages
Pty. Ltd.,
27. TRANSAKSI
Penjualan barang
PT Tirta Investama
Jasa bantuan teknik
PT Tirta Investama
PT Tirta Sibayakindo
Pendapatan royalti
PT Tirta Investama
2010
2009
2,196,147,146,398
1,945,248,465,709
Sales of goods
PT Tirta Investama
20,777,764,875
3,551,238,830
18,114,467,027
3,190,414,615
2,455,965,785
1,915,968,956
Royalty income
PT Tirta Investama
2,222,932,115,888
1,968,469,316,307
98.89%
98.610
(as a percentage of
net revenue)
1,385,184,326,115
236,749,255,343
1,207,631,135,313
212,694,307,560
Purchases of bottled
drinking water
PT Tirta Investama
PT Tirta Sibayakindo
1,621,933,581,458
1,420,325,442,873
100.00%
100.00%
900,000,000
900,000,000
3,37%
3,94%
(as a percentage of
operating expenses)
Primary reporting
segment
wilayah
format
geographical
Indonesia
Penyesuaian
dan eliminasi/
Adjustments
and
eliminations
Brunei
Darussalam
Konsolidasian/
Consolidated
Pendapatan bersih
Lokal
Ekspor
2,222,932,115,888
5,665,861,874
19,189,082,945
-
2,242,121,198,833
5,665,861,874
Net revenue
Domestic
Export
Jumlah pendapatan
bersih
2,228,597,977,762
19,189,082,945
2,247,787,060,707
9,593,684,322
-
2,095,992,183,881
2,719,613,700
Cost of revenue
Domestic
Export
2,089,118,113,259
9,593,684,322
2,098,711,797,581
Laba kotor
Lokal
Ekspor
136,533,616,329
2,946,248,174
9,595,398,623
-
146,129,014,952
2,946,248,174
Gross profit
Domestic
Export
139,479,864,503
9,595,398,623
149,075,263,126
Laba usaha
116,520,758,057
5,582,600,422
284,205,555
122,387,564,034
Operating income
Net income
Laba bersih
Aset
Kewajiban
Aset tetap setelah
dikurangi akumulasi
penyusutan
Beban penyusutan
96,526,437,148
2,479,924,175
(2,479,924,175)
96,526,437,148
1,315,324,698,623
59,816,608,684
(24,215,817,594)
1,350,925,489,713
Assets
603,455,605,068
9,736,618,534
(2,511,862,797)
610,680,360,805
Liabilities
374,847,467,893
1,366,858,863
376,214,326,756
81,418,392,771
371,776,819
81,790,169,590
Depreciation expense
2009
Indonesia
Brunei
Darussalam
Penyesuaian
dan eliminasi/
Adjustments
and
eliminations
Konsolidasian/
Consolidated
Pendapatan bersih
Lokal
Ekspor
1,968,469,316,307
7,143,944,609
20,791,124,827
-
1,989,260,441,134
7,143,944,609
Net revenue
Domestic
Export
Jumlah pendapatan
bersih
1,975,613,260,916
20,791,124,827
1,996,404,385,743
9,743,237,433
-
1,863,186,912,943
3,714,851,196
Cost of revenue
Domestic
Export
1,857,158,526,706
9,743,237,433
1,866,901,764,139
Laba kotor
Lokal
Ekspor
115,025,640,797
3,429,093,413
11,047,887,394
-
126,073,528,191
3,429,093,413
Gross profit
Domestic
Export
118,454,734,210
11,047,887,394
129,502,621,604
Laba usaha
106,078,635,596
6,303,857,969
305,975,698
112,688,469,263
Operating income
Laba bersih
77,257,665,784
4,534,917,726
(4,534,917,726)
77,257,665,784
Net income
1,086,566,604,115
62,795,807,518
(27,054,351,989)
1,122,308,059,644
Assets
466,188,501,741
15,962,498,293
(8,324,661,790)
473,826,338,244
Liabilities
Aset
Kewajiban
Aset tetap setelah
dikurangi akumulasi
penyusutan
Beban penyusutan
355,303,073,517
1,329,292,036
356,632,365,553
69,508,608,955
785,086,733
70,293,695,688
Depreciation expense
Aset moneter
Kas dan setara kas
Piutang usaha
- Pihak ketiga
BND
12,675
4,838,323
1,435,993
761,302
12,675
4,838,323
2,197,295
Kewajiban moneter
Hutang usaha
- Pihak ketiga
(48,007)
(35,332)
LIABILITIES
USD
SGD
BND
(186,966)
Monetary assets
- Cash and cash equivalents
Trade receivables
199,537
Third parties199,537
SGD
4,651,357
2,197,295
(18,284)
Monetary liabilities
Trade payables
Third parties -
181,253
IN
USD
EURO
Setara Rupiah
Rupiah equivalent
Total in Rupiah-net
Financial
accounting
standards
and
interpretation that will be applicable for financial
statements covering periods beginning on or
after 1 January 2011: