Anda di halaman 1dari 45
PT GUDANG GARAM Tbk DAN ANAK PERUSAHAAN/ PT GUDANG GARAM Tbk AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASUCONSOLIDATED FINANCIAL STATEMENTS ‘TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007/YEARS ENDED 31 DECEMBER 2008 AND 2007 ISUCONTENTS Halaman/Page ‘LAPORAN AUDITOR INDEPENDENIINDEPENDENT AUDITOR'S REPORT ~ 1-2 NERACA KONSOLIDASUCONSOLIDATED BALANCE SHEETS 31 DESEMBER 2008 DAN 2007/31 DECEMBER 2008 AND 2007... sence 3-4 LAPORAN LABA RUGI KONSOLIDASU/CONSOLIDATED STATEMENTS OF INCOME ‘TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007/ YEARS ENDED 31 DECEMBER 2008 AND 2007... enn 3 LAPORAN PERUBAHAN EKUITAS KONSOLIDASI/ CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007/ YEARS ENDED 3] DECEMBER 2008 AND 2007 ... LAPORAN ARUS KAS KONSOLIDASI/CONSOLIDATED STATEMENTS OF CASH FLOWS ‘TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007) YEARS ENDED 31 DECEMBER 2008 AND 2007 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI. ‘NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS ‘TAHUN BERAKIIR 31 DESEMBER 2008 DAN 2007/ YEARS ENDED 3] DECEMBER 2008 AND 2007 . . 8-44 PY Gudang Garam Tok Siddharta Siddharta & Widjaja Res $0ed Floor Wisme GK 28, J. Jend. Sudan ‘akan 10210 indonosia Laporan Auditor Independen No.: L.08 - 1052 - 09/1T1,20.002 Para Pemegang Saham, Dewan Komisaris dan Direksi PT Gudang Garam Tok: Kami telah mengauit nerace konsolidasi PT Gudang Garam Tok (*Perseroan") dan anak perusahnan tanggal 31 Desember 2008 dan 2007, seta laporan laba rugi konsolidasi,laporan perubahan ekuitas konsolidasi, dan Taporan aris kas konsolidasi untuk tahun yang berakhir pada tanggal-tanggaltersebut. Laporan keuengan adalah tanggung jawab manajemen Perseroan, ‘Tanggung jawab kami terletak pada pernyataan pendapat ataslaporan keuangan konsolidasi berdasarkan audit kami, Kami melaksanakan audit berdasarkan standar auditing yang ditetapkan Institut Aloantan Publik Indonesia, Standar tersebut mengharuskan Kami merencanakan dan melaksanakan audit agar kami memperoleh keyakinan memadai bahwa laporan keuangan bebas dati salah saji materiel. Suatu audit meliputi pemeriksaan, atas dasar pengujian, bukti-bukti yang mendukcang jumlah-jumlah dan peagungkapen dalam laporan kevangan. Aut juga meliputi peailaianatas prinsip akuntansi yang digunakan dan estimasi signifikan yang dlibvat oleh manajemen, serta penilaian techadap penyajian laporan kevangan secara keseluruban. Kami yakin bahwa audit kami memberikan dasar memadai ‘untuk menyataken pendapat. fered Public Accountants Telephooe +62 0)21 5742983 +82 (0) 21574 2688 $62 0)21 574 1777 6200)21 594277 Fox Independent Auditor's Report No.: L.08 - 1052 - 09/111.20.002 The Shareholders, Board of Commissioners and Directors PT Gudang Garam Tok: We have audited the consolidated balance sheets of PI Gudang Garam Tok (“the Company") and subsidiaries as of 31 December 2008 and 2007, and the related consolidated statements of income, changes in shareholders’ equity, and cash flows for the years then ‘ended. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards established by the Indonesian Institute of Certified Public Accountants, Those standards require that we plan and perform the audit o obtain reasonable assurance about whether the financial statements are ‘free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. PI Guang Garam Tok ‘eee Sete peers Lense No, : KEP -252/KM.6/2002 ame ‘Menurut pendapat kami, laporan keuangan konsolidasi yang kami sebut di atas menyajikan secara wejar, dalam semua bal yang matetal, psisi keuengan PT Gudang Garam Tok dan anak perasahaan tanggel 31 Desember 2008 dan 2007, dan basil usaha, serta arus kas mereka ‘untuk tahun yang berakhir pada tanggal-tanggaltersebut ‘sesuai dengan prinsip akuntansi yang berlaku unum di Indonesia In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial positon of PT Gudang Garam Tok and subsidiaries as of 31 December 2008 and 2007, and the resulis oftheir operations and their cash flows for the ‘pears then ended in conformity with accounting brinciples generally accepted in Indonesia. Siddharta Siddbarte & Widjaja Kantor Akuntan Publik/Registered Public Accountants at Dra. Tobana Widjaja, CPA Izin Akuntaa Publiki Public Accountant License No. 98.1.0194 Jakarta, 20 Maret 2009 Laporan keuangan konsolidesiterlampir tidak dimaksudkan untuk meayajikan posi keuangan, has usaka dan arus kas kkonsolidasiéesuai dengan prinsip dan praktek aluntansi ‘yang berlaku umum di negara dan wilayah fur selain Indonesia. Standar, prosedur dan praitei untuk mengaudt laporan keuangan Konsolidast tersebut adalah yang berlaku ‘umum dan diterapkan di Indonesia. Jakarta, 20 March 2009 ‘The accompanying consolidated fancial statements are not Intended to procent the consolidated financial position, results of eperations and cash flows tn accordance with ‘accounting principles and practices generally accepted in ‘countries and jurisdictions other than Indonesta. The standards, procedures and practices to audit such consolidated fancial statements are those generally ‘accepted and appliad in Indonesia. PT Gudang Garam Tok PT GUDANG GARAM Tbk DAN ANAK PERUSAHAAN/ PT GUDANG GARAM Tbk AND SUBSIDIARIES NERACA KONSOLIDASUCONSOLIDATED BALANCE SHEETS 31 DESEMBER 2008 DAN 2007/31 DECEMBER 2008 AND 2007 Delarajutaanrupiah, keouli dinyatakan KiususiIn millions of rpiah, unless otherwise specified) Catatan! ASET Notes 2008 ASETLANCAR KAS DAN SETARA KAS. 243 1,134,826 PIUTANG USAHA 2m.4,30,34 Piak tiga 186,553 Pihak yang merpunyai hubungan istimewa 1,900,887 PIUTANG LAIN-LAIN 5 Hise PERSEDIAAN 24,6 13,528,987 PAJAK DIBAYAR DIMUKA 7 36,155 BIAYA DIBAYAR DIMUKA 2h 116,320 ASETLANCAR LAIN-LAIN 833 73,690 SJUMLAH ASET LANCAR 77,008,576 SET TIDAK LANCAR INVESTASI PADA PERUSAHAAN ‘ASOSIAST 209. 9gil INVESTASI JANGKA PANIANG LAIN 2610 - ASET TETAP Setelah dikurengi akumulasi penyusutan sebesar Rp 4.405.343 juta pada ‘twhun 2008 dan Rp 3.690.669 juta pada tahun 2007 2g11 6,608,094 GOODWILL Seteleh diurangi akurulas! amortisasi sebesar Rp 4.633 juta pada tahun 2008 dan Rp 4.324 juta pada tahun 2007 ai 1,544 ASET PAJAK TANGGUHAN, bersih 21S rr ASET TIDAK LANCAR LAIN-LAIN 2412.33 __ 444,490 JUMLAH ASET TIDAK LANCAR, 7,058,383 SJUMLAH ASET 24,072,959 [Lihat Catatan atas Laporan Keuangan Konsolldast yang merupakan ‘agian tak terpisahlcan dari laporan keuangan, 2007 ASSETS CURRENT ASSETS 486,586 (CASH AND CASH EQUIVALENTS ‘TRADE RECEIVABLES 273,232 Third parties 2,364,086 Related parties 1,956 OTHER RECEIVABLES 13,502,038, INVENTORIES 105,682 PREPAID TAXES 242,482 PREPAID EXPENSES 148,500 OTHER CURRENT ASSETS THA TOTAL CURRENT ASSETS NON-CURRENT ASSETS, ~ INVESTMENT IN ASSOCIATED COMPANY 6429 OTHER LONG-TERM INVESTMENTS FIXED ASSETS Net of accumulated depreciation ‘ef Rp 4,405,343 milion in 2008 cand Ro 3,690,669 milton 6410978 in 2007 coopwn Net of accumulated amortization of ‘Rp 4,633 million in 2008 and 1853 ‘py 4,324 millon in 2067 - DEFERRED TAX ASSETS, net 236,119 (OTHER NON-CURRENT ASSETS $655,389 TOTAL NON-CURRENT ASSETS 23,779,951 TOTAL ASSETS ‘See Notes to the Consolldated Financial Statements which ‘form an integral part of these financial statements. PY Gudang Garam Tok PT GUDANG GARAM Tbk DAN ANAK PERUSAHAAN/ PT GUDANG GARAM Tbk AND SUBSIDIARIES NERACA KONSOLIDASI/CONSOLIDATED BALANCE SHEETS 31 DESEMBER 2008 DAN 2007/31 DECEMBER 2008 AND 2007 (Dalam jutaan rapiab, Kecuali dinyatakan khusus/In millions of rupiah, unless otherwise specified) Catatan/ KEWAJIBAN DAN EKUITAS. KEWAJIBAN LANCAR PINJAMAN JANGKA PENDEK 13 HUTANG USAHA, PithakKetiga Pihak yang mempunyai hubungan itimewa HUTANG PAJAK 215 HUTANG CUKAI DAN PPN ROKOK 16 BEBAN MASI HARUS DIBAYAR 1734 KEWAJIBAN LANCAR LAIN-LAIN 8 JUMLAH KEWAJTBAN LANCAR KEWAJIBAN TIDAK LANCAR KEWAJIBAN IMBALAN PASCA-KERIA KEWANIBAN PAJAK TANGGUHAN, bersin JUMLAH KEWAJTBAN TIDAK LANCAR 20,19 AGS AK MINORITAS 2b EKUITAS MODAL SAHAM, nilai nominal Rp 500 (rupiah penuh) per saham: ‘Modal dasar: 2316.000.000 saham ‘Modal ditempatkan dan disetor penuh: 1,924.088,000 saham 120 AGIO SAHAM 12 SELISIH PENILAIAN KEMBALI ASET ‘TETAP SALDO LABA Dicadangkean 29 Belum dicadangkan JUMLAH EKUITAS 2522 JUMLAH KEWAJIBAN DAN EKUITAS Notes 214 30,34 2008 4,331,923 161,207 13978 144.023 2,777,932 87,640 153,829 485,966 397,190 883,156 962,048 53,700 200,000 14,300,522 15,519,266 24,072,959, Lihat Catatan atas Laporan Keuangan Konsolidasi yang merupakan Dagian tak terpisahkan dari laporan keuangan, LIABILITIES AND 2007 SHAREHOLDERS’ EQUITY 4,419,075, ‘SHORT-TERM LOANS TRADE PAYABLES 193,858 Third parties 29,843, Related partes 167,362 TAXES PAYABLE 3,882,021 EXCISE DUTY AND VAT PAYABLES 59,152 ACCRUED EXPENSES 24,005 OTHER CURRENT LIABILITIES 715317 TOTAL CURRENT LIABILITIES 7 ‘LIABILITIES (OBLIGATION FOR POST-EMPLOYMENT 394,741 BENEFITS 470,360 DEFERRED TAX LIABILITIES, net TOTAL NON-CURRENT 865,101 ‘LIABILITIES 19,737 MINORITY INTEREST * EOUITY ‘SHARE CAPITAL, par value of Rp 500 (whole rupiah) per share: Authortced capital: 2,316,000,000 shares Issued and paid-up capital: 962,045 1,924, 088,000 shares 53,700 (CAPITAL PAID IN EXCESS OF PAR 93,129 ‘REVALUATION INCREMENT ‘RETAINED BARNINGS : Appropriated 13,010,923 Unappropriated 14,119,796 TOTAL SHAREHOLDERS’ EQUITY TOTAL LIABILITIES AND 23,779,951 ‘SHAREHOLDERS’ EQUITY ‘See Notes to the Consolidated Financial Statements which form an integral part of these nancial statements, PT Gudang Garam Tok