FINANCIAL STATEMENTS OF
( 31 March 2012 )
l.
Widya Wiryawan
Nama
Alamat Domisili
Nomor Telepon
Presiden Direkt
ur I Presid
Telephone Number
Position
ent Director
Jabatan
Menyatakan bahwa
Bertanggung
Declare that
jawab atas
penyLlsLtnan dan
Telephone Number
Position
presentution
perusahaan;
financial statements;
2.
Address of Domicile
Name
Address
Alamat Domisili
Nomor Telepon
2.
Address of Domicile
Santosa
Nama
Alamat
l.
Address
02r-4616555
Jabatan
Ir'/ame
Alamat
2.
Accounting
Standards;
3
3.
All
disclosed
financial statements;
b. Laporan keuangan
a.
konsolida^sian perusahaan
material;
4.
pengendalian
sebenarnya.
4.
We are responsible
control systems.
fo, the
company's internal
Jakarta,20 Aprtl2012
Presiden Direktur I President Director
/vv,,l.47ur.-l
>e(
Widya Wiryawan
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 MARCH 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in millions of Rupiah, unless otherwise stated)
ASET LANCAR
Kas dan setara kas
Piutang usaha - pihak ketiga,
setelah dikurangi penyisihan
piutang ragu-ragu
sebesar Rp 15.938
(31/12/2011: Rp 15.745)
(01/01/2011: Rp 16.316)
Piutang lain-lain, bersih
Persediaan, setelah dikurangi
penyisihan penurunan nilai
sebesar Rp nihil
(31/12/2011: Rp nihil)
(01/01/2011: Rp 4.145)
Uang muka
Pajak dibayar dimuka
CURRENT ASSETS
2c,4
558,001
838,190
1,240,781
2d,5
2d
17,561
8,936
5,374
10,984
50,668
48,164
892,311
315,057
88,261
769,903
206,546
55,390
624,694
64,555
22,315
1,880,127
1,886,387
2,051,177
92,246
128,522
91,120
99,613
96,220
58,291
2f,2i,9a
2f,2i,9b
2,464,945
1,499,168
1,351,784
2,444,000
1,080,670
2,103,208
2g,2i,2u,10
2b
2h,11a
15d
2u
3,747,285
55,951
345,133
392,386
230,791
3,534,608
55,951
351,344
214,947
174,741
2,744,874
53,327
232,362
249,402
122,268
Long-term receivables
Deferred tax assets, net
Plantations
Mature plantations,
net of accumulated
depreciation of
Rp 824,422
(31/12/2011: Rp 773,738)
(01/01/2011: Rp 700,390)
Immature plantations
Fixed assets,
net of accumulated
depreciation of
Rp 1,713,598
(31/12/2011: Rp 1,641,031)
(01/01/2011: Rp 1,382,622)
Goodwill
Plasma plantations
Claims for tax refunds
Other assets
8,956,427
8,318,108
6,740,622
10,836,554
10,204,495
8,791,799
TOTAL ASSETS
2e,7
8
NON-CURRENT ASSETS
2d,29
2o,2u,15c
See Note 2u *)
The accompanying notes form an
integral part of these consolidated financial statements.
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 MARCH 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in millions of Rupiah, unless otherwise stated)
CURRENT LIABILITIES
12
2k
13
2n,6c,13
2k
14
2o,15b
306,291
473,430
324,164
715,551
28,287
65,332
189,424
339,293
496,783
25,056
34,146
56,149
354,787
331,733
17,114
37,264
49,122
302,455
1,644,178
1,440,351
1,061,852
28,854
421,437
33,321
304,665
36,945
235,745
450,291
337,986
272,690
2,094,469
1,778,337
1,334,542
Total liabilities
NON-CURRENT LIABILITIES
2o,15c
2q,2u,17
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik Perusahaan:
Modal saham
Saldo laba:
Dicadangkan
Belum dicadangkan
Komponen ekuitas lainnya
Kepentingan nonpengendali
EQUITY
18
787,373
787,373
787,373
157,500
7,489,040
11,478
157,500
7,111,139
83,603
157,500
6,183,211
83,603
8,445,391
8,139,615
7,211,687
296,694
286,543
245,570
Non-controlling interests
8,742,085
8,426,158
7,457,257
Total equity
10,836,554
10,204,495
8,791,799
TOTAL LIABILITIES
AND EQUITY
2b,19
2b,20
Total ekuitas
TOTAL LIABILITAS DAN EKUITAS
*) Lihat Catatan 2u
Catatan atas laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian.
See Note 2u *)
The accompanying notes form an
integral part of these consolidated financial statements.
31/03/2012
Catatan/
Notes
31/03/2011
Pendapatan bersih
2,581,154
2l,22
2,764,732
(1,842,210)
2l,23
(1,688,629)
Laba bruto
738,944
(131,126)
(77,204)
(1,466)
2,780
8,840
12,390
1,076,103
Net revenue
Cost of revenue
Gross profit
2l,24
2l,24
2l,25
(99,840)
(57,466)
(1,391)
2h,11a
(21,749)
2m
26
(12,613)
23,934
21,103
(185,786)
(148,022)
553,158
928,081
(162,575) 2o,15a
(245,851)
390,583
682,230
377,901
12,682
654,034
28,196
390,583
682,230
239.98
2r,27
415.33
31/03/2012
Laba periode berjalan
390,583
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE PERIODS ENDED
31 MARCH 2012 AND 2011
(Expressed in millions of Rupiah, unless otherwise
stated)
Catatan/
Notes
31/03/2011
682,230
(99,541) 2u,17
24,885 2u,15c
(74,656)
315,927
682,230
305,776
10,151
654,034
28,196
315,927
682,230
Catatan/
Note
2011
Saldo 1 Januari 2011
Modal saham/
Share capital
787,373
157,500
6,183,211
Komponen ekuitas
lainnya/
Other components
of equity
83,603
Kepentingan
nonpengendali/
Non-controlling
interests
Total/
Total
7,211,687
Total ekuitas/
Total equity
245,570
7,457,257
2011
Balance at 1 January 2011
2,624
2,624
2,624
Adjustment in relation to
implementation of
PSAK No.22 (Revised 2010)
787,373
157,500
6,185,835
83,603
7,214,311
245,570
7,459,881
654,034
654,034
28,196
682,230
787,373
157,500
6,839,869
83,603
7,868,345
273,766
8,142,111
2012
Saldo 1 Januari 2012
787,373
157,500
7,111,139
83,603
8,139,615
286,543
8,426,158
2012
Balance at 1 January 2012
377,901
377,901
12,682
390,583
(72,125)
(2,531)
787,373
157,500
7,489,040
2u
(72,125)
11,478
8,445,391
296,694
8,742,085
31/03/2012
Arus kas dari aktivitas
operasi
Penerimaan dari pelanggan
Penerimaan penghasilan bunga, bersih
Pembayaran kepada pemasok dan karyawan
Pembayaran pajak
Pembayaran beban
operasional lainnya
Arus kas bersih yang diperoleh dari
aktivitas operasi
31/03/2011
2,412,101
6,055
(1,724,783)
(351,522)
2,758,902
16,372
(1,457,455)
(188,971)
(108,376)
(24,739)
233,475
1,104,109
(303,111)
(202,482)
(19,702)
(185,385)
(156,375)
(14,235)
(525,295)
(355,995)
(1,466)
(1,436)
(1,466)
(1,436)
(Penurunan)/kenaikan bersih
kas dan setara kas
Dampak perubahan selisih kurs
terhadap kas dan setara kas
(293,286)
13,097
746,678
(7,512)
Net (decrease)/increase in
cash and cash equivalents
Effect of exchange rate changes on
cash and cash equivalents
838,190
1,240,781
558,001
1,979,947
UMUM
GENERAL
UMUM (lanjutan)
GENERAL (continued)
Beberapa
entitas
anak
mengembangkan
perkebunan plasma dan membina kerjasama
dengan petani plasma untuk areal tertanam seluas
60.175 hektar (31 Desember 2011: 60.126 hektar)
(lihat Catatan 11).
UMUM (lanjutan)
1.
GENERAL (continued)
Lokasi/
Location
Tahun
beroperasi
komersial/
Year of
commercial
operations
Jumlah areal
Total aset
tertanam
Persentase
(sebelum
(hektar)/
kepemilikan/
dieliminasi)/
Total
Percentage
Total assets
planted area
of
(before eliminations)
(hectares)
ownership 31/03/2012 31/12/2011
Riau
Riau
Riau
1993
1994
1987
7,592
9,567
14,959
85.00
99.99
99.99
610,100
526,869
568,546
538,791
493,809
502,124
Riau
Riau
Aceh
1997
1999
1994
5,414
5,580
5,946
99.99
75.00
99.55
290,289
466,594
200,947
252,378
435,372
181,987
Aceh
Jambi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
1994
1995
1995
4,688
5,021
7,082
88.83
90.00
99.99
177,831
607,280
367,612
157,658
645,575
335,459
1997
905
99.99
409,286
378,335
1997
6,880
99.99
362,078
325,553
1997
8,010
99.99
237,837
209,534
1997
929
99.80
54,514
48,572
1998
5,300
94.99
165,780
136,355
2012
6,580
99.90
715,064
657,043
2012
1,035
99.80
144,958
141,140
2012
2,318
92.31
260,801
262,754
2012
1,908
99.99
136,608
133,507
1998
7,625
95.00
462,466
423,822
1999
8,327
95.00
439,316
426,918
1997
6,127
99.99
318,538
291,775
2000
6,318
95.00
525,160
507,157
UMUM (lanjutan)
1.
Karet/Rubber:
PT Pandji Waringin
Lokasi/
Location
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
GENERAL (continued)
Tahun
beroperasi
komersial/
Year of
commercial
operations
Jumlah areal
Total aset
tertanam
Persentase
(sebelum
(hektar)/
kepemilikan/
dieliminasi)/
Total
Percentage
Total assets
planted area
of
(before eliminations)
(hectares)
ownership 31/03/2012 31/12/2011
1998
6,483
99.99
202,397
172,870
2010
3,464
99.99
277,807
264,786
2003
8,196
99.99
560,071
548,058
2001
4,320
95.00
210,447
190,544
2002
2,063
95.00
101,034
90,938
8,508
8,424
Pra-operasi/
Pre-operating
2009
99.99
14,971
99.99
1995
6,000
99.99
256,961
254,243
2006
4,313
99.99
527,686
476,070
2000
5,555
99.99
156,621
154,863
2011
5,331
99.98
584,297
495,601
2011
999
99.99
42,295
37,678
2012
3,190
99.60
273,702
241,499
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
2000
6,607
99.80
550,351
458,902
2,758
99.99
208,091
175,825
99.99
78,491
77,002
423
99.99
188,852
185,982
99.90
73,528
37,580
1995
508
99.99
20,051
18,703
1992
99.99
7,173
8,383
1999
Pra-operasi/
Pre-operating
Banten
1,332,632 1,248,077
UMUM (lanjutan)
GENERAL (continued)
The members of the Company's Board
Commissioners and Directors were as follows:
31/03/2012
Dewan Komisaris
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
31/12/2011
Board of Commissioners
Prijono Sugiarto
President Commissioner
Chiew Sin Cheok
Vice President Commissioner
Gunawan Geniusahardja
Commissioner
Simon Collier Dixon
Commissioner
Patrick Morris Alexander *)
Commissioner
Harbrinderjit Singh Dillon *)
Commissioner
Anugerah Pekerti *)
Commissioner
Prijono Sugiarto
Chiew Sin Cheok
Gunawan Geniusahardja
Simon Collier Dixon
Patrick Morris Alexander *)
Harbrinderjit Singh Dillon *)
Anugerah Pekerti *)
*) Komisaris Independen
Direksi
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
*) Independent Commissioner
Widya Wiryawan
Bambang Palgoenadi
Santosa
Juddy Arianto
Joko Supriyono
Jamal Abdul Nasser
IKHTISAR
SIGNIFIKAN
KEBIJAKAN
AKUNTANSI
Directors
President Director
Director
Director
Director
Director
Director
Widya Wiryawan
Bambang Palgoenadi
Santosa
Juddy Arianto
Joko Supriyono
Jamal Abdul Nasser
of
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Basis of preparation
financial statements
of
consolidated
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
AKUNTANSI
keuangan
Prinsip-prinsip konsolidasi
b.
Principles of consolidation
Laporan
keuangan
konsolidasian
menggabungkan aset dan liabilitas pada
tanggal laporan posisi keuangan dan hasil
usaha untuk tahun yang berakhir pada
tanggal-tanggal tersebut dari Perusahaan dan
entitas di mana Perusahaan memiliki
kemampuan untuk mengendalikan entitas
tersebut, baik secara langsung maupun tidak
langsung.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
c.
AKUNTANSI
Transaksi
restrukturisasi
antar
entitas
sepengendali dicatat dengan menggunakan
metode yang serupa dengan metode
penyatuan kepemilikan. Selisih antara nilai
perolehan investasi dengan proporsi nilai
buku aset bersih entitas anak yang diakuisisi
dicatat dalam akun Selisih nilai transaksi
restrukturisasi antar entitas sepengendali
dalam bagian ekuitas pada laporan posisi
keuangan konsolidasian.
c.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
d.
AKUNTANSI
f.
Persediaan
e.
Inventories
Tanaman perkebunan
Tanaman belum menghasilkan dinyatakan
sebesar harga perolehan yang meliputi biaya
persiapan lahan, penanaman, pemupukan
dan pemeliharaan termasuk kapitalisasi biaya
pinjaman yang digunakan untuk membiayai
pengembangan
tanaman
belum
menghasilkan dan biaya tidak langsung
lainnya yang dialokasikan berdasarkan luas
hektar tertanam pada awal tahun. Pada saat
tanaman sudah menghasilkan, akumulasi
harga perolehan tersebut akan direklasifikasi
ke tanaman menghasilkan.
f.
Plantations
Immature plantations are stated at acquisition
costs which include costs incurred for field
preparation,
planting,
fertilising
and
maintenance, including the capitalisation of
borrowing costs incurred on loans used to
finance the development of immature
plantations and allocation of other indirect
costs based on planted hectares at the
beginning of the year. When the plantations
are mature, the accumulated costs are
reclassified to mature plantations.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
f.
Aset tetap
Plantations (continued)
Depreciation
of
mature
plantations
commences in the year when the plantations
are mature using the straight-line method
over the estimated useful life of 20 years. Oil
palm plantations are considered mature within
three to four years after planting and
generating average annual FFB of four to six
tons per hectare. Rubber plantations are
considered mature within five to six years
after planting.
g.
Fixed assets
The whole class of fixed assets, except land,
are stated at historical cost (Cost Model) less
accumulated depreciation. Land is stated at
historical cost and not depreciated. Costs
incurred in association with obtaining land
right at the first time are recognised as part of
the land acquisition costs. Depreciation is
computed using the straight-line method over
the following estimated useful lives:
Tahun/Years
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan perumahan
20
20
5 dan/and 20
5
5
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
g.
h.
i.
AKUNTANSI
Perkebunan plasma
h.
Plasma plantations
Biaya-biaya
yang
terjadi
dalam
pengembangan perkebunan plasma sampai
perkebunan tersebut siap diserah-terimakan
dikapitalisasi ke akun perkebunan plasma.
Pengembangan perkebunan plasma dibiayai
oleh kredit investasi perkebunan plasma dari
bank atau pembiayaan sendiri.
Selisih
antara
akumulasi
biaya
pengembangan perkebunan plasma dengan
nilai serah-terimanya dibebankan pada
laporan laba rugi konsolidasian.
i.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
j.
AKUNTANSI
Beban tangguhan
m.
Deferred charges
l.
m.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
n.
o.
AKUNTANSI
Pajak penghasilan
o.
Income taxes
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
p.
AKUNTANSI
Liabilitas diestimasi
Imbalan kerja
Estimated liabilities
Estimated liabilities are recognised when the
Group has a present legal or constructive
obligation as a result of past events and it is
probable that an outflow of resources
embodying economic benefits will be
required to settle the obligation and a reliable
estimate can be made of the amount of the
obligation. Estimated liabilities are not
recognised for future operating losses.
q.
Employee benefits
other
post-
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
q.
AKUNTANSI
post-
Past
service
costs
are
recognised
immediately in the consolidated statements of
income, unless the changes to the pension
plan are conditional on the employees
remaining in service for a specified period of
time. In this case, the past-service costs are
amortised on a straight-line basis over that
period.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
r.
s.
AKUNTANSI
Dividen
s.
Pelaporan segmen
Segmen operasi dilaporkan dengan cara yang
konsisten dengan pelaporan internal yang
diberikan kepada pengambil keputusan
operasional yang bertanggung jawab untuk
mengalokasikan sumber daya, menilai kinerja
segmen operasi dan membuat keputusan
strategis.
Dividends
Final dividend distributions are recognised as
a liability when the dividends are approved in
the Companys General Meeting of the
Shareholders. Interim dividend distributions
are recognised as a liability when the
dividends are decided by the Directors
meeting and approved by the Board of
Commissioners.
t.
Segment reporting
Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision-maker
responsible
for
allocating
resources,
assessing performance of the operating
segments and making strategic decisions.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
u.
3.
Penerapan pernyataan
standar akuntansi baru
AKUNTANSI
dan
interpretasi
3.
ACQUISITION OF SUBSIDIARY
In May 2011, the Company entered into share sale
and purchase agreements with third parties to
acquire 100% interest in PT Tri Buana Mas
(TBM) amounting to Rp 34,779 million. The
acquisition amount is the fair value of asset
acquired which represents the license to obtain the
land right. There is no goodwill arising from this
transaction.
4.
31/03/2012
Kas
4,272
Bank
Pihak ketiga
Rupiah
PT Bank Rabobank
International Indonesia
PT Bank Rakyat
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Commonwealth
PT Bank Sulawesi Tengah
The Bank of Tokyo-Mitsubishi
UFJ, Ltd.
PT Bank DBS Indonesia
PT Bank Pan Indonesia Tbk
The Hongkong and Shanghai
Bank Corporation Ltd
Bank lainnya
121,479
17,789
11,430
8,716
7,946
4,567
1,128
997
689
5
171
174,917
Deposito berjangka
Pihak ketiga
Rupiah
PT Bank CIMB Niaga Tbk
PT Bank Rakyat
Indonesia Tbk
PT Bank Pan Indonesia Tbk
PT Bank DBS Indonesia
PT Bank Mega Tbk
PT Bank Mega Syariah
Cash on hand
Cash in banks
Third parties
Rupiah
PT Bank Rabobank
90,907
International Indonesia
PT Bank Rakyat
10,989
Indonesia Tbk
10,958
PT Bank Mandiri Tbk
PT Bank Negara
25,499
Indonesia Tbk
55
PT Bank Commonwealth
4,209
PT Bank Sulawesi Tengah
The Bank of Tokyo-Mitsubishi
UFJ, Ltd.
766
PT Bank DBS Indonesia
170 PT Bank Pan Indonesia Tbk
The Hongkong and Shanghai
4,404
Bank Corporation Ltd
152
Other banks
148,109
757
433
335
661
429
276
265
485
262
596
2,275
2,224
50,000
40,000
30,000
25,000
-
96,485
47,435
50,000
50,000
22,060
145,000
265,980
Foreign currency
PT Bank Rabobank
International Indonesia
PT Bank Pan Indonesia Tbk
PT Bank DBS Indonesia
The Hongkong and Shanghai
Bank Corporation Ltd
Other banks
Time deposits
Third parties
Rupiah
PT Bank CIMB Niaga Tbk
PT Bank Rakyat
Indonesia Tbk
PT Bank Pan Indonesia Tbk
PT Bank DBS Indonesia
PT Bank Mega Tbk
PT Bank Mega Syariah
31/03/2012
Deposito berjangka (lanjutan)
Pihak ketiga (lanjutan)
Mata uang asing
PT Bank ICBC Indonesia
PT Bank Rakyat
Indonesia Tbk
PT Bank International
Indonesia Tbk
PT Bank UOB Indonesia
Pihak berelasi
(lihat Catatan 6c)
31/12/2011
41,310
83,499
18,368
18,143
9,180
-
27,204
68,858
128,846
162,679
289,226
558,001
838,190
31/12/2011
6.00% - 7.50%
2.50% - 3.00%
6.00% - 8.35%
2.00% - 3.00%
5.
31/03/2012
Time deposits
Rupiah
Foreign currency
31/12/2011
400
20,719
33,499
21,119
(15,938)
(15,745)
17,561
5,374
31/03/2012
Related party
(see Note 6c)
TRADE RECEIVABLES
5,384
28,115
31/03/2012
PIUTANG USAHA
Pihak ketiga
Rupiah
Mata uang asing
Third parties
Rupiah
Foreign currency
Less: provision for doubtful
accounts
11,595
3,170
18,734
1,752
1,903
17,464
33,499
21,119
(15,938)
(15,745)
17,561
5,374
piutang
5.
ragu-ragu
adalah
31/03/2012
31/12/2011
Saldo awal
Penambahan (pengurangan)
15,745
193
16,316
(571)
Saldo akhir
15,938
15,745
Pihak-pihak berelasi/
Related parties
Ending balance
6.
Beginning balance
Addition (deduction)
Sifat hubungan /
Nature of relationship
Jasa pengangkutan/
Transportation services
Jasa perbankan/
Banking services
Pembelian peralatan/
Purchases of equipment
b.
6.
Kompensasi/
Compensation
31/03/2012
a.
Sifat hubungan /
Nature of relationship
57,078 3%
2,354 3%
3,869 44%
b.
22,985 1%
Purchases of vehicles,
equipment, spareparts
and vehicle rental charge
from AI, UT, BNP, TN, SHN,
AOP, SAR and AG
(percentage of cost of
revenue)
2,782 5%
8,888 37%
6.
c.
31/03/2012
Aset
Kas dan setara kas
PT Bank Permata Tbk
- Bank
Rupiah
Mata uang asing
- Deposito berjangka
Rupiah
Mata uang asing
7.
92,853
44,826
54,104
10,185
25,000
-
200,000
24,937
162,679
289,226
2%
3%
10,423
3,828
67
8,984
1,656
85
13
28,287
25,056
1%
1%
7.
31/03/2012
Assets
Cash and cash equivalents
PT Bank Permata Tbk
Cash in bank Rupiah
Foreign currency
Time deposits Rupiah
Foreign currency
31/12/2011
21,248
2,464
2,184
1,986
222
173
10
PERSEDIAAN
Barang jadi
Minyak sawit mentah
Inti sawit dan turunannya
Lainnya
31/03/2012
Liabilitas
Utang usaha pihak
berelasi (Rupiah)
- PT United Tractors Tbk
- PT Traktor Nusantara
- PT Serasi Autoraya
- PT Astra International Tbk
- PT Bina Pertiwi
- PT Astra Otoparts Tbk
- Lain-lain
Liabilities
Trade payables to related
parties (Rupiah)
PT United Tractors Tbk PT Traktor Nusantara PT Serasi Autoraya PT Astra International Tbk PT Bina Pertiwi PT Astra Otoparts Tbk Others -
INVENTORIES
31/12/2011
298,555
66,422
372
340,590
65,553
372
365,349
406,515
11,677
11,035
Finished goods
Crude palm oil
Palm kernel and its derivatives
Others
Work in progress
PERSEDIAAN (lanjutan)
7.
31/03/2012
Bahan penunjang
Pupuk
Suku cadang
Bahan tanaman
Bahan bakar
Pestisida
Lain-lain
31/12/2011
246,651
98,857
93,093
33,762
18,714
24,208
121,689
76,139
84,379
28,777
23,332
18,037
515,285
352,353
892,311
769,903
Supplies
Fertiliser
Spare parts
Planting materials
Fuel
Pesticide
Others
Less: provision for decline
in value of inventory
31/03/2012
8.
INVENTORIES (continued)
31/12/2011
Saldo awal
Pengurangan
Saldo akhir
4,145
(4,145)
-
Beginning balance
Deduction
Ending balance
UANG MUKA
8.
ADVANCES
Represent advances for the purchases of the
following:
31/12/2011
114,012
97,034
39,082
8,724
6,527
4,816
3,489
2,632
38,741
106,570
30,159
29,362
4,746
1,145
1,306
2,511
3,026
27,721
315,057
206,546
TANAMAN PERKEBUNAN
a.
9.
Tanaman menghasilkan
PLANTATIONS
a.
Saldo awal/
Beginning
balance
Penambahan/
Additions
Mature plantations
Reklasifikasi/
Reclassification
Saldo akhir/
Ending
balance
Pengurangan/
Disposals
31/03/2012
Kelapa sawit
Harga perolehan
Akumulasi penyusutan
Nilai buku bersih
31/03/2012
2,125,522
(773,738)
1,163,845
(50,684)
1,351,784
3,289,367
(824,422)
2,464,945
31/12/2011
Kelapa sawit
Harga perolehan
Akumulasi penyusutan
Nilai buku bersih
b.
Oil palm
Acquisition costs
Accumulated
depreciation
Net book value
31/12/2011
1,781,060
(700,390)
386,908
(108,932)
(42,446)
35,584
1,080,670
2,125,522
(773,738)
1,351,784
Oil palm
Acquisition costs
Accumulated
depreciation
Net book value
b.
Penambahan/
Additions
Immature plantations
Reklasifikasi/
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
31/03/2012
Harga perolehan
Kelapa sawit
Karet
31/03/2012
2,427,205
16,795
219,013
-
(1,163,845)
-
1,482,373
16,795
2,444,000
219,013
(1,163,845)
1,499,168
31/12/2011
Harga perolehan
Kelapa sawit
Karet
Acquisition costs
Oil palm
Rubber
31/12/2011
2,086,413
16,795
848,912
-
(386,908)
-
(121,212)
-
2,427,205
16,795
2,103,208
848,912
(386,908)
(121,212)
2,444,000
Acquisition costs
Oil palm
Rubber
PLANTATIONS (continued)
c.
Planted area
A summary of movement in the total planted
area owned by the Group is as follows:
Tanaman belum
menghasilkan/
Immature
plantations
(Hektar/
Hectares)
Jumlah areal
tertanam/
Total
planted area
(Hektar/
Hectares)
31/03/2012
Saldo awal
Penambahan
Reklasifikasi
Pengurangan
160,849
17,206
-
46,238
262
(17,206)
-
207,087
262
-
31/03/2012
Beginning balance
Additions
Reclassification
Deductions
Saldo akhir
178,055
29,294
207,349
Ending balance
31/12/2011
Saldo awal
Penambahan
Reklasifikasi
Pengurangan
148,273
16,770
(4,194)
58,276
6,436
(16,770)
(1,704)
206,549
6,436
(5,898)
Saldo akhir
160,849
46,238
207,087
31/12/2011
Kalimantan
Sumatra
Sulawesi
Jawa
Ending balance
Tanaman belum
menghasilkan/
Immature
plantations
(Hektar/
Hectares)
Jumlah areal
tertanam/
Total
planted area
(Hektar/
Hectares)
90,233
51,686
35,628
508
16,895
7,081
5,318
-
107,128
58,767
40,946
508
178,055
29,294
207,349
82,905
50,639
27,305
-
24,090
7,999
13,641
508
106,995
58,638
40,946
508
160,849
46,238
207,087
31/12/2011
Beginning balance
Additions
Reclassification
Deductions
31/03/2012
Kalimantan
Sumatra
Sulawesi
Java
31/12/2011
Kalimantan
Sumatra
Sulawesi
Java
Harga perolehan
Tanah
85,868
Prasarana jalan dan jembatan
597,784
Bangunan, instalasi dan
mesin
1,369,545
Mesin dan peralatan
1,219,828
Alat pengangkutan
656,823
Peralatan kantor dan
perumahan
56,475
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
115,312
-
7,201
676
6,937
27,206
39,913
16,262
339
3,986,323
122,925
90,921
121,579
38,858
(6,808)
153,629
469,768
487,555
119,180
114,877
(34,857)
(49,256)
554,091
553,176
1,078,902
272,915
(90,921)
1,260,896
5,065,225
395,840
201,180
604,985
- 1,396,751
(182) 1,260,235
680,022
-
56,814
(182) 4,199,987
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
(182) 5,460,883
(254,604)
(7,126)
(261,730)
(377,253)
(593,540)
(375,138)
(16,964)
(22,414)
(24,446)
101
-
(394,217)
(615,853)
(399,584)
(40,496)
(1,718)
(1,641,031)
(72,668)
3,424,194
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
101 (1,713,598)
3,747,285
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Harga perolehan
Tanah
85,868
Prasarana jalan dan jembatan
533,909
Bangunan, instalasi dan
mesin
1,185,987
Mesin dan peralatan
1,126,509
Alat pengangkutan
545,893
Peralatan kantor dan
perumahan
51,987
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
110,414
228
63,647
58
6,028
32,464
184,606
88,257
87,361
350
4,219
3,530,153
149,542
428,090
91,085
93,072
(62,578)
121,579
256,554
189,606
2,134
381,937
490,467
2,137
(168,723)
(192,518)
(4,271)
469,768
487,555
-
539,379
967,613
(428,090)
1,078,902
4,069,532
1,117,155
196,282
597,784
(1,106) 1,369,545
(966) 1,219,828
(8,895)
656,823
(81)
56,475
(11,048) 4,096,737
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Office equipment
(11,048) 5,175,639
(227,148)
(27,456)
(254,604)
(313,954)
(507,650)
(300,280)
(63,929)
(86,428)
(83,258)
630
538
8,400
(377,253)
(593,540)
(375,138)
(33,590)
(6,987)
81
(1,382,622)
(268,058)
2,686,910
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
9,649 (1,641,031)
3,534,608
aset
tetap
dialokasikan
sebagai
31/03/2012
43,133
40,965
13,004
16,531
11,156
11,813
72,668
63,934
Costs of revenue
General and administrative
expenses
Immature plantations
Beberapa
entitas
anak
mengembangkan
perkebunan plasma dengan pola Kredit Koperasi
Primer untuk Anggotanya (KKPA). Pengembangan
perkebunan plasma dapat didanai dengan kredit
investasi yang disalurkan kepada entitas anak oleh
bank atau didanai sendiri.
Jumlah fasilitas
kredit termasuk
bunga masa
pengembangan/
Credit
facility including
interest during
development stage
Luas hektar
yang didanai/
Funded area
24,005
1,000 ha
12.75%
Sendiri/Self funded
Sendiri/Self funded
Sendiri/Self funded
Sendiri/Self funded
13,659
67,047
51,150
40,400
974 ha
1,543 ha
1,000 ha
702 ha
12.75%
12.75%
12.75%
12.75%
Jenis
Pembiayaan/
Funding
mechanism
Lokasi/
Location
PT Kimia Tirta Utama
PT Tunggal Perkasa
Plantations
PT Eka Dura Indonesia
PT Sari Lembah Subur
PT Sawit Asahan Indah
Suku bunga
pinjaman
per tahun/
Interest
rate
per annum
PT Kimia Tirta Utama
PT Tunggal Perkasa
Plantations
PT Eka Dura Indonesia
PT Sari Lembah Subur
PT Sawit Asahan Indah
a.
a.
Saldo awal
Penambahan biaya
pengembangan
Nilai serah terima
Rugi pengembangan
perkebunan plasma
351,344
232,362
44,338
(50,549)
202,598
(63,616)
345,133
(20,000)
351,344
Beginning balance
Additional development
costs
Hand over value
Loss on plasma
plantation development
b.
Planted area
A summary of the movement in the total
planted areas of plasma plantations is as
follows:
Tanaman
Tanaman belum Jumlah areal
menghasilkan/ menghasilkan/
tertanam/
Mature
Immature
Total
plantations
plantations
planted areas
(Hektar/
(Hektar/
(Hektar/
Hectares)
Hectares)
Hectares)
31/03/2012
Saldo awal
Reklasifikasi
Penambahan
56,493
3,157
-
60,126
49
31/03/2012
Beginning balance
Reclassifications
Additions
Saldo akhir
59,650
525
60,175
Ending balance
31/12/2011
Saldo awal
Reklasifikasi
Penambahan
55,274
447
772
1,965
(447)
2,115
57,239
2,887
31/12/2011
Beginning balance
Reclassifications
Additions
Saldo akhir
56,493
3,633
60,126
Ending balance
3,633
(3,157)
49
Telah
Belum
diserahterimakan/ diserahterimakan/
Handed over
Not handed over
(Hektar/
(Hektar/
Hectares)
Hectares)
31/03/2012
Sumatra
Kalimantan
Sulawesi
31/12/2011
Sumatra
Kalimantan
Sulawesi
Jumlah
tertanam/
Total planted
(Hektar/
Hectares)
46,682
8,070
1,136
4,287
-
47,818
4,287
8,070
54,752
5,423
60,175
45,841
8,070
1,977
4,238
-
47,818
4,238
8,070
53,911
6,215
60,126
31/03/2012
Sumatra
Kalimantan
Sulawesi
31/12/2011
Sumatra
Kalimantan
Sulawesi
Rupiah
Pihak ketiga
Pihak berelasi
(lihat Catatan 6c)
496,783
28,287
25,056
743,838
521,839
14. AKRUAL
189,424
56,149
15. TAXATION
a.
31/03/2012
Konsolidasian
Kini
Final
Tangguhan
31/12/2011
34,598
14,598
4,857
1,448
648
Entitas anak
Kini
Final
Tangguhan
172,710
12,803
2,108
1,466
337
15. PERPAJAKAN
Perusahaan
Kini
Final
Tangguhan
Rupiah
Third parties
Related parties
(see Note 6c)
14. ACCRUALS
31/03/2012
a.
31/12/2011
715,551
31/03/2011
9,397
691
(797)
693
56
9,291
749
159,481
1,497
(7,694)
246,784
4,299
(5,981)
153,284
245,102
168,878
2,188
(8,491)
246,784
4,992
(5,925)
162,575
245,851
Company
Current
Final
Deferred
Subsidiaries
Current
Final
Deferred
Consolidated
Current
Final
Deferred
a.
(529,084)
(922,448)
12,801
27,462
36,875
33,095
1,846
2,806
1,270
2,756
380
(4,321)
(224)
(3,165)
37,586
33,732
553,158
(33,732)
37,586
9,397
159,481
246,784
168,878
376,228
285,857
376,228
285,857
Company
Subsidiaries
a.
31/03/2012
Laba Perusahaan
sebelum pajak penghasilan
Pajak dihitung pada tarif
pajak yang berlaku
Penghasilan kena pajak final
Beban yang tidak dapat
dikurangkan
Pajak final
Aset pajak tangguhan yang
sebelumnya tidak diakui
b.
31/03/2011
36,875
33,095
9,219
(1,080)
8,274
(791)
461
691
317
693
(7,744)
Beban pajak
penghasilan - Perusahaan
Beban pajak penghasilan
entitas anak
9,291
749
153,284
245,102
162,575
245,851
Utang pajak
b.
31/03/2012
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 23 dan 4(2)
Pasal 26
Pajak Bumi dan Bangunan
Entitas anak
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23 dan 4(2)
Pasal 25
Pasal 26
Pasal 29
Pajak Pertambahan Nilai,
bersih
Pajak Bumi dan Bangunan
Pajak ekspor
Taxes payable
31/12/2011
1,187
2,481
69
233
23,252
2,328
117
-
3,970
25,697
Company
Income taxes:
Article 21
Article 23 and 4(2)
Article 26
Land and Building tax
2,935
107
8,070
63,436
18
229,684
17,510
97
9,813
63,436
19
225,335
Subsidiaries
Income taxes:
Article 21
Article 22
Article 23 and 4(2)
Article 25
Article 26
Article 29
22,319
8,754
-
8,938
1,560
2,382
335,323
329,090
339,293
354,787
b.
penghasilan
31/03/2012
9,397
was
31/03/2011
-
(13,598)
(12,476)
Jumlah
(13,598)
(12,476)
Total
(4,201)
(12,476)
159,481
246,784
(130)
(5,676)
(149,326)
(68)
(4,494)
(176,277)
Jumlah
(155,132)
(180,839)
Total
225,335
171,149
229,684
237,094
b.
31/12/2011
c.
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited /(charged)
to statements of
income
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif/
Credited /(charged)
to statements of
comprehensive
income
31/03/2012
Perusahaan
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
12,404
(2,116)
10,288
702
438
95
797
438
13,544
(2,021)
11,523
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Penyisihan piutang
ragu-ragu
20,016
6,483
26,499
49,798
(1,004)
48,794
37
37
48,251
185
24,447
72,883
Company
Employee benefit
obligations
Difference between tax
and accounting net book
value of fixed assets
(28,777)
(2,437)
(31,214)
89,325
3,227
24,447
116,999
99,613
4,024
24,885
128,522
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Provision for doubtful
accounts
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
JA
15. PERPAJAKAN (lanjutan)
c.
Perusahaan
Entitas anak
Rugi pengembangan
perkebunan plasma
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
c.
31/12/2011
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited /(charged)
to statements of
income
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif/
Credited /(charged)
to statements of
comprehensive
income
31/03/2012
6,683
(199)
6,484
15,511
3,420
18,931
(55,515)
1,246
(54,269)
(33,321)
4,467
(28,854)
(33,321)
4,467
(28,854)
Dikreditkan/
(dibebankan) ke
laporan laba rugi
Credited /(charged)
to statements of
income
31/12/2010
12,404
(2,496)
380
(2,496)
12,784
12,404
(2,116)
20,016
20,016
48,816
982
49,798
37
37
31,545
16,706
48,251
(19,611)
(9,166)
Company
Employee benefit
obligations
Difference between tax
and accounting net book
value of fixed assets
10,288
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Penyisihan piutang
ragu-ragu
Subsidiaries
Loss on plasma
plantation development
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
31/12/2011
Perusahaan
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
Company
(28,777)
60,787
28,538
89,325
58,291
41,322
99,613
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Provision for doubtful
accounts
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
Entitas anak
Rugi pengembangan
perkebunan plasma
Penyisihan penurunan
nilai persediaan
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
31/12/2011
7,479
(796)
6,683
1,036
(1,036)
13,613
1,898
15,511
(59,073)
3,558
(55,515)
(36,945)
3,624
(33,321)
(36,945)
3,624
(33,321)
Company
Subsidiaries
Loss on plasma
plantation development
Provision for decline
in value of inventories
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
31/03/2012
1 tahun
2 tahun
3 tahun
4 tahun
5 tahun
d.
Dikreditkan/
(dibebankan) ke
laporan laba rugi
Credited /(charged)
to statements of
income
31/12/2010
Perusahaan
c.
9,174
25,224
56,092
110,916
78,582
2,640
7,605
25,224
59,402
110,923
279,988
205,794
restitusi
d.
pajak
adalah
31/03/2012
Perusahaan
Entitas anak
31/12/2011
1 year
2 years
3 years
4 years
5 years
87,918
304,468
84,069
130,878
392,386
214,947
Company
Subsidiaries
e.
Tax assessments
Perusahaan
Company
Perusahaan
telah
menerima
Surat
Ketetapan Pajak Kurang Bayar atas PPh 21
untuk tahun pajak
2006 sejumlah
Rp 286 juta, dan telah dibayar untuk
memenuhi proses banding. Jumlah klaim
banding dicatat dalam akun Tagihan
restitusi pajak pada laporan posisi
keuangan konsolidasian. Sampai dengan
tanggal laporan keuangan konsolidasian ini,
banding yang diajukan masih dalam proses
di Pengadilan Pajak.
Entitas anak
Subsidiaries
Management
disagreed
with
these
assessments above and has filed objections
and appeals, however management has not
received any response from the DGT or the
Tax Court up to the date of these
consolidated financial statements.
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank DBS Indonesia
tertanggal 4 April 2011, yang merupakan
perpanjangan dari perjanjian kredit tertanggal 5
April 2010, Perusahaan dan entitas anak tertentu
memperoleh fasilitas pokok uncommitted short
term credit sebesar maksimum Rp 150 miliar,
dengan sub-sub fasilitas sebagai berikut:
3
4
as
at
Revolving
loan
untuk
modal
kerja,
documentary credit dan guarantee dengan
total pagu maksimum Rp 100 miliar atau
ekuivalennya dalam mata uang Dolar AS.
PT Bank Commonwealth
PT Bank Commonwealth
16.
16.
17. EMPLOYEE
(continued)
Pensiun/
Pension
Nilai kini kewajiban
didanai
Nilai kini kewajiban
yang tidak didanai
Nilai wajar aset
program
Jumlah/
Total
Saldo akhir
Jumlah/
Total
5,722
5,392
5,392
340,210
89,500
429,710
274,506
85,964
360,470
(6,048)
(7,947)
89,500
-
(6,048)
429,384
(7,947)
331,937
89,500
421,437
(6,276)
273,622
85,964
(6,276)
359,586
(8,151)
(8,151)
(46,770)
(46,770)
218,701
85,964
31/03/2012
Non pensiun/
Non pension
85,964
Jumlah/
Total
304,665
Pensiun/
Pension
169,879
31/12/2011
Non pensiun/
Non pension
65,866
Jumlah/
Total
235,745
16,789
7,227
24,016
61,403
33,638
95,041
(3,094)
331,937
(3,691)
89,500
Pensiun/
Pension
11,123
5,602
31/03/2012
Non pensiun/
Non pension
5,852
1,375
Unrecognised past
service costs
Unrecognised
actuarial losses
304,665
Pensiun/
Pension
218,701
99,541
Present value of
funded obligations
Present value of unfunded obligations
Fair value of
plan assets
99,541
(6,785)
421,437
31/12/2011
Non pensiun/
Non pension
Pensiun/
Pension
Saldo awal
Jumlah yang
dibebankan pada
laporan laba rugi
konsolidasian
Jumlah yang
dibebankan pada
pendapatan
komprehensif lain
Imbalan dan iuran
yang dibayarkan
OBLIGATIONS
5,722
339,884
Biaya jasa lalu yang
belum diakui
Kerugian aktuarial
yang belum diakui
BENEFITS
(12,581)
(13,540)
(26,121)
218,701
85,964
304,665
Beginning balance
Charged to the
consolidated
statement of
income
Charged to other
comprehensive
income
Contributions and
benefits paid
Ending balance
Jumlah/
Total
16,975
6,977
Pensiun/
Pension
9,701
5,145
31/03/2011
Non pensiun/
Non pension
5,439
1,174
(139)
(139)
(196)
203
203
220
523
16,789
7,227
24,016
15,393
6,613
Jumlah/
Total
15,140
6,319
22,006
17. EMPLOYEE
(continued)
31/03/2012
31/12/2011
55 tahun/years
6% - 8%
55 tahun/years
7% - 9%
10%
8%
TMI II 1999
10%
8%
TMI II 1999
OBLIGATIONS
Pemegang saham
BENEFITS
79.68%
20.32%
627,416
159,957
1,574,745,000
100.00%
787,373
31/03/2012
Agio saham
Penawaran saham perdana
Biaya emisi saham, bersih
Opsi kepemilikan saham oleh
karyawan yang dieksekusi
Kapitalisasi ke modal saham
Shareholders
31/12/2011
132,090
(3,990)
132,090
(3,990)
47,464
(125,800)
47,464
(125,800)
49,764
49,764
33,712
33,712
(3,173)
3,300
(72,125)
11,478
Shares premium
Initial public offering
Share issuance costs, net
Employee stock options
exercised
Capitalisation to share capital
83,603
Saldo awal
Bagian dari laba yang diatribusikan
Pembayaran dividen kas kepada
pemegang saham nonpengendali
286,543
10,151
Saldo akhir
296,694
245,570
93,001
(52,028)
Beginning balance
Proportion of attributed profit
Payment of cash dividends
to non-controling shareholders
286,543
Ending balance
Kantor pusat
dan lainnya
Eliminasi
antar segmen
Laba bruto /
Laba periode berjalan/
Gross profit
Profit for the period
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Total aset /
Total assets
31/03/2012 31/12/2011
1,252,474
1,156,326
705,836
1,441,402
1,192,893
584,918
242,474
333,703
144,910
393,257
475,239
202,600
142,873
174,966
72,544
256,304
296,618
142,596
3,469,376 3,228,588
7,632,491 6,998,631
2,854,538 2,628,252
3,114,636
3,219,213
721,087
1,071,096
390,383
695,518
13,956,405 12,855,471
12,067
(454,481)
17,857
5,007
738,944
1,076,103
(533,482)
2,581,154
2,764,732
Sumatra
Kalimantan
Sulawesi
(11,867)
Head office
and other
Inter segment
(27,476) (3,613,541) (3,384,639) eliminations
390,583
682,230
14,188
493,690
733,663
10,836,554 10,204,495
Seluruh
pendapatan
konsolidasi
bersih
merupakan penjualan kepada pelanggan pihak
ketiga.
31/03/2012
PT Salim Ivomas Pratama
PT Wilmar Nabati Indonesia
PT Nagamas Palmoil Lestari
Lain-lain (masing-masing < 10%)
548,803
379,070
277,307
1,375,974
21.26%
14.69%
10.74%
53.31%
170,551
611,374
95,115
1,887,692
6.17%
22.11%
3.44%
68.28%
2,581,154
100.00%
2,764,732
100.00%
31/03/2011
31/03/2011
792,332
870,370
593,037
537,245
183,119
93,817
56,012
53,759
28,968
119,052
67,054
44,981
42,476
19,100
1,801,044
1,700,278
31/03/2012
Persediaan barang jadi:
Awal
Akhir
406,515
(365,349)
1,842,210
beban
pengiriman
dan
31/03/2012
31/03/2011
51,983
13,776
13,004
12,541
10,159
7,405
3,451
8,461
3,831
2,600
2,537
1,378
42,300
8,999
11,156
9,275
9,032
4,569
5,626
3,424
2,008
1,742
805
904
131,126
99,840
Details by nature:
Salaries and employee benefits
Community development
Depreciation
Tax expense
Professional fees
Safety and environment
Office overhead
Training and education
Expedition
Business travelling
Research and development
Others
31/03/2011
1,391
Deposito berjangka
Jasa giro
Obligasi
1,688,629
Selling expenses
Finished goods:
Beginning
Ending
306,333
(317,982)
Beban penjualan
Terutama merupakan
ongkos angkut.
31/03/2011
31/03/2011
5,635
2,263
942
20,488
2,676
770
8,840
23,934
Time deposits
Current accounts
Bond
31/03/2011
654,034
Profit attributable to
owners of the Company
1,574,745,000
1,574,745,000
239.98
415.33
377,901
Mata uang
asing lainnya/
Other foreign
currencies
(dalam ribuan/in thousands)
31/03/2012
Dolar AS/
US Dollars
Mata uang
asing lainnya/
Other foreign
currencies
(dalam ribuan/in thousands)
31/12/2011
Ekuivalen Rupiah/
Rupiah equivalent
(dalam jutaan/in millions)
31/03/2012 31/12/2011
Aset moneter
Kas dan setara kas
Piutang usaha
Piutang lain-lain
12,631
3,063
10,860
18,327
2,285
10,780
115,959
28,115
99,694
166,192
20,719
97,756
26,554
31,392
243,768
284,667
Monetary assets
Cash and cash
equivalents
Trade receivables
Other receivables
Liabilitas moneter
Utang usaha dan
liabilitas lain-lain
(2,244)
(278)
(2,145)
(536)
(23,156)
Monetary liabilities
Trade payables and
(24,311)
other liabilities
24,310
(278)
29,247
(536)
220,612
260,356
30. PENJAMINAN,
HUKUM
a.
b.
c.
Gugatan hukum
Pada tahun 2004, PT Eka Dura Indonesia
(EDI), entitas anak, digugat secara hukum
yang jumlahnya diperkirakan sebesar Rp 709
miliar dari Badan Pengawas Dampak Analisa
Lingkungan Riau (Bapedal Riau) atas polusi
yang disebabkan oleh kebakaran ketika
mengadakan pembersihan lahan. Manajemen
mengajukan keberatan atas gugatan tersebut
kepada Bapedal Riau dan Kejaksaan Negeri
Riau dengan dasar bahwa areal tersebut telah
diserahkan kepada koperasi dan kebakaran
tersebut disebabkan oleh masyarakat sekitar
bukan oleh EDI. Telah ditetapkan tersangka
yaitu koperasi setempat. Namun sampai
dengan
tanggal
laporan
keuangan
konsolidasian ini, gugatan hukum oleh
Bapedal Riau kepada EDI belum dicabut.
30. GUARANTEES,
LAWSUITS
COMMITMENTS
AND
DAN
GUGATAN
AND
c. Lawsuits (continued)
In 2008, PT Mamuang (MMG), a subsidiary,
was sued by Perkumpulan Kelompok
Pemberdayaan Tani and Nelayan Pesisir
Pantai Kabupaten Mamuju Utara to pay an
indemnity of Rp 990 billion and claim for the
land right which located on the HGU area
issued in 1997, owned by MMG. The District
Court of Mamuju - West Sulawesi decided that
MMG should pay the indemnity of
Rp 61.2 billion. In response to this decision,
MMG had submitted an appeal. In April 2009,
the High Court of Makassar decided to confirm
the District Court of Mamujus decision. In
June 2009, MMG submitted a cassation and in
May 2010, the Supreme Court of the Republic
of Indonesia decided to accept the MMGs
cassation and revoked both the High Court of
Makassars decision and the District Court of
Mamujus
decision.
In
March
2011,
Perkumpulan Kelompok Pemberdayaan Tani
and Nelayan Pesisir Pantai Kabupaten Mamuju
Utara submitted a Judicial Review and in April
2011, MMG submitted a contra memory of
Judicial Review.
Until the date of these
consolidated financial statements, the case is
still in process.
c. Lawsuits (continued)
31.
AND
31.
Risiko keuangan
Financial risks
31.
32.
31.
Pengelolaan modal
Capital management
Dalam
mengelola
permodalannya,
Grup
senantiasa mempertahankan kelangsungan usaha
serta memaksimalkan manfaat bagi pemegang
saham dan pemangku kepentingan lainnya.
32.
Penentuan
provisi
perpajakan
memerlukan
pertimbangan signifikan, yang mana keputusan
final atas provisi perpajakan tersebut bisa berbeda
dari jumlah yang tercatat. Adapun pengakuan aset
pajak tangguhan tergantung pada harapan dan
estimasi terhadap tersedianya laba kena pajak
masa depan.
33.