2013
Catatan/
Notes
2012
ASET LANCAR
Kas dan setara kas
Piutang usaha - pihak ketiga,
setelah dikurangi penyisihan
penurunan nilai sebesar
Rp 21.113 (2012: Rp 16.780)
Piutang lain-lain, bersih
Persediaan
Uang muka
Pajak dibayar dimuka
Total aset lancar
CURRENT ASSETS
709,090
2c,4,6c
3,923
16,631
802,978
145,937
101,689
2d,5
2d,34
2e,7
8
9
1,780,248
227,769
40,217
9,851
1,249,050
174,858
78,650
1,780,395
NON-CURRENT ASSETS
8,382
105,774
157,483
2b, 10
2d, 34
2o,3,17c
90,648
109,036
3,352,681
1,619,850
2f,2i,11a
2f,2i,11b
2,385,573
2,087,300
6,491,126 2g,2i,3,12
55,951
2b
551,249
2h,13
483,573
17d
382,644
2j,3
4,918,673
55,951
502,720
338,526
150,998
13,208,713
10,639,425
TOTAL ASET
14,988,961
12,419,820
TOTAL ASSETS
2013
Catatan/
Notes
2012
CURRENT LIABILITIES
431,949
675,909
40,846
29,170
69,309
315,844
40,161
1,828,350
342,816
14
2k
15
2n,6c,15
2k
16
2o,17b
2r,3,19
2p,18
2p,18
3,774,354
540,264
548,841
16,580
30,037
72,668
381,999
38,201
971,950
2,600,540
NON-CURRENT LIABILITIES
571,359
38,901
356,645
29,114
424,755
966,905
453,869
4,741,259
3,054,409
Total liabilities
2p,18
2o,17c
2r,3,19
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik Perusahaan:
Modal saham
Tambahan modal disetor
Saldo laba:
Dicadangkan
Belum dicadangkan
EQUITY
787,373
83,603
157,500
8,845,969
20
2b,21
23
9,874,445
Kepentingan nonpengendali
373,257
787,373
83,603
157,500
8,000,703
9,029,179
2b,22
336,232
Non-controlling interests
Total ekuitas
10,247,702
9,365,411
Total equity
14,988,961
12,419,820
2013
Catatan/
Notes
2012
Pendapatan bersih
12,674,999
2l,26
11,564,319
(8,554,567)
2l,27
(7,206,837)
Laba bruto
Beban umum dan administrasi
Beban penjualan
Biaya pendanaan
Kerugian selisih kurs, bersih
Penghasilan bunga
Lain-lain, bersih
4,120,432
(588,836)
(491,347)
(72,414)
(443,782)
18,028
98,693
4,357,482
2l,28
2l,28
2l,29
2m
30
31
(1,479,658)
Laba sebelum pajak penghasilan
Beban pajak penghasilan
Laba tahun berjalan
Pendapatan komprehensif lain:
Keuntungan/(kerugian) aktuarial
Pajak penghasilan terkait
Cost of revenue
Gross profit
General and administrative
expenses
Selling expenses
Finance cost
Foreign exchange loss, net
Interest income
Others, net
(832,589)
2,640,774
3,524,893
(737,798) 2o,17a
1,902,976
17,489
(4,372)
(522,302)
(381,451)
(29,196)
(826)
22,016
79,170
Net revenue
(1,004,627)
2,520,266
19
17c
(88,815)
22,203
(66,612)
13,117
Total laba komprehensif
1,916,093
2,453,654
1,801,285
101,691
2,410,259
110,007
1,902,976
2,520,266
1,813,734
102,359
2,346,203
107,451
1,916,093
2,453,654
1,143.86
2s,32
1,530.57
787,373
157,500
83,603
157,500
157,500
83,603
83,603
157,500
8,845,969
1,813,734
(968,468)
8,000,703
8,000,703
2,346,203
(1,456,639)
7,111,139
83,603
Tambahan
modal disetor/
Additional
paid-in capital
Dividen kas
787,373
2013
Saldo 1 Januari 2013
787,373
2t,24
2t,24
787,373
Modal saham/
Share capital
Dividen kas
2012
Saldo 1 Januari 2012
Catatan/
Notes
Lampiran 3 Schedule
373,257
102,359
(65,334)
336,232
336,232
107,451
(57,762)
10,247,702
1,916,093
(1,033,802)
9,365,411
9,365,411
2,453,654
(1,514,401)
8,426,158
Total ekuitas/
Total equity
Cash dividends
2013
Balance at 1 January 2013
Cash dividends
2012
Balance at 1 January 2012
9,874,445
1,813,734
(968,468)
9,029,179
9,029,179
2,346,203
(1,456,639)
286,543
Kepentingan
nonpengendali/
Non-controlling
interests
8,139,615
Total/
Total
2013
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
Arus kas dari aktivitas
investasi
Penambahan aset tetap
Penambahan tanaman perkebunan
Penambahan perkebunan plasma
Penambahan investasi pada pengendalian
bersama entitas
Arus kas bersih yang digunakan untuk
aktivitas investasi
Arus kas dari aktivitas
pendanaan
Penerimaan pinjaman bank
Pembayaran dividen kas
Pembayaran pinjaman bank
Pembayaran dividen kas kepada
pemegang saham nonpengendali
Pembayaran biaya pendanaan
2012
12,636,365
10,388
(7,768,834)
(1,070,115)
11,599,252
16,315
(7,343,681)
(1,166,646)
(655,193)
(495,729)
3,152,611
(2,168,420)
(683,685)
(5,428)
(8,382)
(2,865,915)
2,609,511
(1,775,489)
(824,417)
(30,639)
(2,630,545)
1,551,655
(968,359)
(264,860)
960,640
(1,456,422)
-
(65,334)
(74,495)
(57,762)
(40,371)
178,607
(593,915)
Kenaikan/(penurunan) bersih
kas dan setara kas
465,303
(614,949)
Net increase/(decrease) in
cash and cash equivalents
16,018
4,528
227,769
838,190
709,090
227,769
UMUM
GENERAL
UMUM (lanjutan)
GENERAL (continued)
UMUM (lanjutan)
1.
Lokasi/
Location
GENERAL (continued)
The consolidated financial statements include the
accounts of subsidiaries of which the Company has
the ability to control the subsidiaries, which consist
of:
Tahun
beroperasi
komersial/
Year of
commercial
operations
Persentase kepemilikan/
Percentage of ownership
2013
2012
Total aset
(sebelum
dieliminasi)/
Total assets
(before eliminations)
2013
2012
Riau
Riau
Riau
1993
1994
1987
85.00
99.99
99.99
85.00
99.99
99.99
721,378
544,248
650,837
643,816
502,310
583,147
Riau
Riau
Aceh
1997
1999
1994
99.99
75.00
99.55
99.99
75.00
99.55
307,335
588,640
241,782
282,928
517,047
216,317
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
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
1994
1995
1995
88.83
90.00
99.99
88.83
90.00
99.99
274,203
874,776
373,642
222,321
801,326
309,586
1997
99.99
99.99
663,927
422,070
1997
99.99
99.99
399,682
357,471
1997
99.99
99.99
219,813
219,416
1997
99.80
99.80
59,055
49,360
1998
94.99
94.99
155,246
118,038
2012
99.90
99.90
908,246
839,751
2012
99.80
99.80
294,265
203,450
2012
92.31
92.31
246,938
261,307
2012
99.99
99.99
119,416
130,857
1998
95.00
95.00
505,847
546,369
1999
95.00
95.00
474,240
497,203
1997
99.99
99.99
394,144
353,657
2000
95.00
95.00
643,981
599,061
1998
99.99
99.99
187,792
188,115
2010
99.99
99.99
296,054
308,091
2003
99.99
99.99
581,011
580,774
2001
95.00
95.00
274,472
253,587
2002
95.00
95.00
124,216
122,252
UMUM (lanjutan)
1.
Lokasi/
Location
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
Tahun
beroperasi
komersial/
Year of
commercial
operations
Persentase kepemilikan/
Percentage of ownership
2013
2012
Total aset
(sebelum
dieliminasi)/
Total assets
(before eliminations)
2013
2012
Pra-operasi/
Pre-operating
2009
99.99
99.99
99.99
99.99
1995
99.99
99.99
359,932
381,981
2006
99.99
99.99
578,668
572,947
2000
99.99
99.99
166,321
170,961
2011
99.98
99.98
860,312
766,668
2011
99.99
99.99
45,875
41,800
2012
99.60
99.60
390,456
335,433
2013
99.80
99.80
1,216,965
751,657
2013
99.99
99.99
396,734
310,380
2000
99.99
99.99
72,125
73,177
1999
99.99
99.99
247,248
229,105
Pra-operasi/
Pre-operating
99.90
99.90
551,051
248,303
1995
99.99
99.99
27,254
21,947
1992
Pra-operasi/
Pre-operating
99.99
99.90
99.99
99.90
5,891
789,300
5,060
88,292
Banten
GENERAL (continued)
9,366
8,663
1,498,732 1,438,299
UMUM (lanjutan)
GENERAL (continued)
The members of the Company's Board of
Commissioners, Directors and Audit Committee
were as follows:
2013
2012
Dewan Komisaris
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
Prijono Sugiarto
Chiew Sin Cheok
Gunawan Geniusahardja
Simon Collier Dixon
Patrick Morris Alexander *)
Harbrinderjit Singh Dillon *)
Anugerah Pekerti *)
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
Direksi
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Widya Wiryawan
Bambang Palgoenadi
Rudy
Juddy Arianto
Joko Supriyono
Jamal Abdul Nasser
Widya Wiryawan
Bambang Palgoenadi
Santosa
Juddy Arianto
Joko Supriyono
Jamal Abdul Nasser
Directors
President Director
Director
Director
Director
Director
Director
Komite Audit
Ketua
Anggota
Anggota
Anugerah Pekerti *)
Siti Nurwahyu Harahap
Purnama Setiawan
Anugerah Pekerti *)
Siti Nurwahyu Harahap
Purnama Setiawan
Audit Committee
Chairman
Member
Member
*) Komisaris Independen
*) Independent Commissioner
2.
IKHTISAR
SIGNIFIKAN
KEBIJAKAN
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Basis of preparation
financial statements
of
consolidated
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
AKUNTANSI
keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
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
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Transaksi
restrukturisasi
antar
entitas
sepengendali dicatat dengan menggunakan
metode yang serupa dengan metode
penyatuan kepemilikan. Selisih antara nilai
perolehan investasi dengan proporsi nilai
buku aset bersih entitas anak yang diakuisisi
dicatat dalam akun Tambahan modal disetor
dalam bagian ekuitas pada laporan posisi
keuangan konsolidasian.
c.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
d.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
f.
Persediaan
ACCOUNTING
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 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. When the
plantations are mature, the accumulated
costs are reclassified to mature plantations.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
Aset tetap
ACCOUNTING
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 fresh fruit bunch
(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 are stated at
historical cost (Cost Model) less accumulated
depreciation, except land which is 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
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
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
sendiri atau dapat dibiayai oleh kredit
investasi dari bank.
Selisih
antara
akumulasi
biaya
pengembangan perkebunan plasma dengan
nilai serah-terimanya dibebankan pada
laporan laba rugi komprehensif konsolidasian.
i.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
i.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
Beban tangguhan
j.
m.
non-financial
assets
Deferred charges
Costs incurred in association with the
extension of land rights are deferred and
amortised using the straight-line method over
the period of the land rights.
k.
of
Impairment
(continued)
ACCOUNTING
l.
m.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
m.
n.
o.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
ACCOUNTING
n.
Pajak penghasilan
o.
Income taxes
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
p.
q.
AKUNTANSI
Pinjaman
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
Borrowings
Borrowing
costs,
which
are
directly
attributable to the acquisition or construction
of a qualifying asset, are capitalised until the
asset is substantially completed. All other
borrowing costs are recognised in profit or
loss in the period in which they are incurred.
Provisi
q.
r.
ACCOUNTING
Imbalan kerja
Provisions
Provisions 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 on the amount of the obligation.
Provisions are not recognised for future
operating losses.
r.
Employee benefits
other
post-
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
r.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
post-
Past
service
costs
are
recognised
immediately in the consolidated statements of
comprehensive 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 pastservice costs are amortised on a straight-line
basis over that period.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
r.
s.
t.
AKUNTANSI
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
s.
Dividen
t.
u.
ACCOUNTING
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.
u.
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.
4.
2013
2012
5,589
Kas
Bank
Pihak ketiga
Rupiah
PT Bank Rakyat
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Pembangunan
Daerah Kalimantan Timur
PT Bank Pan Indonesia Tbk
PT Bank Sulawesi Tengah
Bank lainnya
Deposito berjangka
Pihak ketiga
Rupiah
PT Bank Pan Indonesia Tbk
Pihak berelasi
(lihat Catatan 6c)
2,676
69,877
30,160
29,016
6,704
19,485
14,080
9,103
11,439
621
99
3
286
6,334
4,466
309
133,467
68,515
2,739
1,375
1,313
584
495
120
109
7,405
445
368
80
86
46
517
279
402
5,923
10,440
50,000
Cash on hand
Cash in banks
Third parties
Rupiah
PT Bank Rakyat
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Pembangunan
Daerah Kalimantan Timur
PT Bank Pan Indonesia Tbk
PT Bank Sulawesi Tengah
Other banks
Foreign currency
PT Bank Rakyat
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Pan Indonesia Tbk
PT Bank DBS Indonesia
PT Bank OCBC NISP
Citibank, N.A., Jakarta
The Hongkong and Shanghai
Bank Corporation Ltd
Other banks
Time deposit
Third party
Rupiah
- PT Bank Pan Indonesia Tbk
514,111
146,138
709,090
227,769
Related party
(see Note 6c)
5.
2012
4.00% - 8.00%
0.55% - 3.25%
3.00% - 7.50%
0.30% - 3.00%
5.
2013
25,036
56,997
(21,113)
(16,780)
3,923
40,217
2012
20,965
1,298
1,151
1,622
16,632
434
20,511
14,164
2,797
2,459
25,036
56,997
(21,113)
(16,780)
3,923
40,217
2013
Third parties
Rupiah
Foreign currency
Detail by customer:
2012
23,805
33,192
2013
Time deposits
Rupiah
Foreign currency
TRADE RECEIVABLES
3,330
21,706
2013
PIUTANG USAHA
Pihak ketiga
Rupiah
Mata uang asing
2,272
1,012
21,752
18,568
21,103
17,326
25,036
56,997
(21,113)
(16,780)
3,923
40,217
5.
2013
6.
2012
Saldo awal
Penambahan
16,780
4,333
15,745
1,035
Beginning balance
Addition
Saldo akhir
21,113
16,780
Ending balance
6.
Sifat hubungan/
Nature of relationship
Jasa pengangkutan/
Transportation services
Jasa perbankan/
Banking services
Pembelian peralatan/
Purchases of equipment
6.
b.
a.
Sifat hubungan/
Nature of relationship
Kompensasi/
Compensation
198,733 2%
39,087 8%
11,329 63%
b.
238,938 3%
Purchases of vehicles,
equipment, spareparts
and vehicle rental charge
from AI, UT, BNP, TN, SHN,
SAR, AOP and AG
(percentage of cost of
revenue)
8,534 2%
11,885 54%
76,700
76,381
3,586
6,312
80,286
82,693
Short-term benefits
Post-employment and
other long-term benefits
6.
127,286
18,852
300,000
60,945
514,111
146,138
3%
1%
13,577
7,787
6,713
4,775
3,845
3,110
1,005
34
1,340
2,498
1,957
305
6,184
3,735
520
41
Liabilities
Trade payables to related
parties (Rupiah)
PT Bina Pertiwi
PT Astra Otoparts Tbk
PT Traktor Nusantara
PT Serasi Shipping Indonesia
PT United Tractors Tbk
PT Serasi Autoraya
PT Astra International Tbk
Others
40,846
16,580
1%
1%
2013
c.
121,945
31,221
Liabilitas
Utang usaha pihak
berelasi (Rupiah)
PT Bina Pertiwi
PT Astra Otoparts Tbk
PT Traktor Nusantara
PT Serasi Shipping Indonesia
PT United Tractors Tbk
PT Serasi Autoraya
PT Astra International Tbk
Lain-lain
2012
PERSEDIAAN
2013
Barang jadi
Minyak sawit mentah
Inti sawit dan turunannya
Lain-lain
8.
INVENTORIES
2012
Finished goods
Crude palm oil
Palm kernel and its derivatives
Others
338,727
48,136
182
561,174
93,817
-
387,045
654,991
11,495
9,559
Work in progress
110,188
102,344
95,915
37,210
30,110
28,671
119,816
315,522
83,740
26,011
24,670
14,741
Supplies
Planting materials
Fertiliser
Spare parts
Fuel
Pesticide
Others
404,438
584,500
802,978
1,249,050
UANG MUKA
8.
ADVANCES
Represent advances for
payment of the following:
the
purchases
and
2012
43,690
26,422
13,239
9,114
2,584
2,050
1,491
746
46,601
43,833
76,029
7,121
9,681
3,352
360
3,398
1,557
29,527
145,937
174,858
Supplies
Machineries and equipment
Buildings and installation
Import duties
Transportation
Training
Survey and research
Licenses
Others
2013
Pajak Pertambahan Nilai
10.
2012
101,689
PREPAID TAXES
78,650
10.
INVESTMENT
ENTITY
IN
JOINTLY
CONTROLLED
Saldo awal
Bagian atas hasil bersih
Penyertaan
8,382
Beginning balance
Share of results
Investment
Saldo akhir
8,382
Ending Balance
Pada bulan Agustus 2013, Perusahaan dan KLKepong Plantation Holdings Sdn. Bhd., Malaysia
menandatangani perjanjian ventura bersama dan
membentuk badan usaha Astra-KLK Pte. Ltd.,
dengan komposisi kepemilikan masing-masing
49% dan 51%. Astra KLK Pte. Ltd. bergerak dalam
bidang jasa pemasaran dan logistik atas produkproduk yang dihasilkan oleh kedua belah pihak
sesuai isi perjanjian ventura bersama tersebut.
TANAMAN PERKEBUNAN
a.
Tanaman menghasilkan
PLANTATIONS
a.
Mature plantations
Movements of amount based on plants
variety:
Penambahan/
Additions
Reklasifikasi/
Reclassification
462
1,158,981
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
2013
Kelapa sawit
Harga perolehan
Akumulasi penyusutan
Nilai buku bersih
2013
3,321,176
(935,603)
(183,331)
(25,932)
4,454,687
16,928
(1,102,006)
3,352,681
2,385,573
2012
Kelapa sawit
Harga perolehan
Akumulasi penyusutan
Nilai buku bersih
Oil palm
Acquisition costs
Accumulated
depreciation
Net book value
2012
2,125,522
(773,738)
8,582
(177,875)
1,215,166
(28,094)
1,351,784
16,010
3,321,176
(935,603)
2,385,573
Oil palm
Acquisition costs
Accumulated
depreciation
Net book value
Kalimantan
Sulawesi
Sumatera
2013
2012
2,138,264
830,052
384,365
1,518,991
611,117
255,465
3,352,681
2,385,573
Kalimantan
Sulawesi
Sumatera
11.
PLANTATIONS (continued)
b.
Immature plantations
Movements of amount based on plants
variety:
Penambahan/
Additions
Reklasifikasi/
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
2013
Harga perolehan
Kelapa sawit
Karet
2013
2,070,505
16,795
730,719
-
(1,158,981)
-
(39,188)
-
1,603,055
16,795
2,087,300
730,719
(1,158,981)
(39,188)
1,619,850
2012
Harga perolehan
Kelapa sawit
Karet
Acquisition costs
Oil palm
Rubber
2012
2,427,205
16,795
858,466
-
(1,215,166)
-
2,070,505
16,795
2,444,000
858,466
(1,215,166)
2,087,300
Acquisition costs
Oil palm
Rubber
ASET TETAP
FIXED ASSETS
2013
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
Additions
cations
Disposals
balance
balance
Kepemilikan langsung
Directly owned
Harga perolehan
Tanah
233,648
Prasarana jalan dan jembatan
767,599
Bangunan, instalasi dan
mesin
1,801,968
Mesin dan peralatan
1,571,540
Alat pengangkutan
857,284
Peralatan kantor dan
perumahan
59,522
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
58,854
-
271,730
(29)
292,473
- 1,039,329
14
1,980
481,907
710,009
65,249
(5,128) 2,278,747
(180) 2,281,383
(10,637)
913,876
936
196
5,291,561
61,784
1,529,091
275,939
286,661
(260,630)
301,970
498,485
834,363
510,785
1,132,590
(446,992)
(821,469)
562,278
1,145,484
1,608,787
1,930,036 (1,529,091)
2,009,732
6,900,348
1,991,820
(263)
60,391
(16,237) 6,866,199
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
(16,237) 8,875,931
(286,793)
(51,211)
(338,004)
(457,933)
(698,020)
(491,384)
(101,071)
(131,436)
(125,380)
1,450
129
10,540
(557,554)
(829,327)
(606,224)
(47,545)
(6,414)
263
(1,981,675)
(415,512)
4,918,673
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
12,382 (2,384,805)
6,491,126
12.
2012
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
Additions
cations
Disposals
balance
balance
Kepemilikan langsung
Directly owned
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
35,579
-
112,201*)
169,815
442
10,533
125,481
432,163
341,786
75,808
2,643
412
3,986,323
174,678
1,132,185
121,579
320,243
(165,883)
275,939
469,768
487,555
520,668
708,958
(491,951)
(362,150)
498,485
834,363
1,078,902
1,549,869 (1,019,984)
1,608,787
5,065,225
1,724,547
233,648
767,599
(182) 1,801,968
(607) 1,571,540
(828)
857,284
(8)
59,522
112,201*)
Construction in progress
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
(1,625) 6,900,348
(32,189)
(286,793)
(377,253)
(593,540)
(375,138)
(80,844)
(104,908)
(116,975)
164
428
729
(457,933)
(698,020)
(491,384)
(40,496)
(7,058)
( 1,641,031)
(341,974)
*) Merupakan reklasifikasi dari beban ditangguhkan hak atas tanah (lihat Catatan 3).
(1,625) 5,291,561
(254,604)
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
1,330 (1,981,675)
4,918,673
aset
tetap
dialokasikan
sebagai
2013
Beban produksi
Beban umum dan administrasi
Tanaman belum menghasilkan
299,047
239,741
68,969
47,496
59,602
42,631
415,512
341,974
Costs of production
General and administrative
expenses
Immature plantations
PERKEBUNAN PLASMA
PLASMA PLANTATIONS
Beberapa
entitas
anak
mengembangkan
perkebunan plasma dengan pola Kredit Koperasi
Primer untuk Anggotanya (KKPA). Pengembangan
perkebunan plasma didanai sendiri atau dapat
didanai dengan kredit investasi yang disalurkan
kepada entitas anak oleh bank.
13.
Perusahaan inti/Nucleus
Lokasi/Location
Riau
Riau
Riau
Riau
Riau
Jambi
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
14.
15.
PT Karyanusa Ekadaya
14.
UTANG USAHA
Pihak ketiga
Pihak berelasi
(lihat Catatan 6c)
TRADE PAYABLES
2012
675,909
548,841
40,846
16,580
716,755
565,421
2013
Rupiah
Mata uang asing
15.
2013
Third parties
Related parties
(see Note 6c)
2012
663,336
53,419
544,688
20,733
716,755
565,421
Rupiah
Foreign currency
16.
AKRUAL
16.
ACCRUALS
2013
Gaji, upah dan kesejahteraan
karyawan
Biaya angkut
Biaya bunga pinjaman bank
Jasa profesional
Beban komitmen fasilitas bank
Lain-lain
17.
30,525
18,790
8,785
7,249
3,026
934
41,680
20,467
3,533
5,684
1,031
273
69,309
72,668
PERPAJAKAN
a.
17.
Entitas anak
Kini
Final
Tangguhan
Konsolidasian
Kini
Final
Tangguhan
1,807
(32,962)
39,665
2,589
(1,795)
(31,155)
40,459
773,310
5,713
(10,070)
949,786
4,014
10,368
768,953
964,168
773,310
7,520
(43,032)
989,451
6,603
8,573
737,798
TAXATION
a.
2013
Perusahaan
Kini
Final
Tangguhan
2012
1,004,627
Company
Current
Final
Deferred
Subsidiaries
Current
Final
Deferred
Consolidated
Current
Final
Deferred
PERPAJAKAN (lanjutan)
a.
17.
a.
TAXATION (continued)
Income tax expense (continued)
The Companys current income tax expense
was calculated as follows:
2013
2012
2,640,774
3,524,893
(3,015,581)
(3,479,613)
1,745,766
1,961,736
1,370,959
2,007,016
(Negative)/positive corrections:
20,823
(13,500)
(1,509,944)
9,025
4,867
(1,849,495)
(4,779)
(13,208)
1,546
(14,298)
(149,649)
158,661
39,665
773,310
949,786
773,310
PERPAJAKAN (lanjutan)
a.
TAXATION (continued)
a.
2013
Perusahaan
Entitas anak
2012
149,649
653,255
507,565
802,904
507,565
Laba Perusahaan
sebelum pajak penghasilan
Pajak dihitung pada tarif
pajak yang berlaku
Penghasilan bukan
obyek pajak
Penghasilan kena pajak final
Beban yang tidak dapat
dikurangkan
Pajak final
Pajak tangguhan yang
sebelumnya tidak diakui
b.
Company
Subsidiaries
2013
2012
1,370,959
2,007,016
342,740
501,754
Tax calculated at
applicable rate
(377,486)
(3,302)
(462,374)
(3,575)
5,206
1,807
2,256
2,589
(191)
(120)
(Manfaat)/beban pajak
penghasilan Perusahaan
Beban pajak penghasilan
entitas anak
(31,155)
40,459
768,953
964,168
737,798
1,004,627
Utang pajak
b.
2013
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 23 dan 4(2)
Pasal 26
Taxes payable
2012
28,930
2,670
184
24,605
2,536
194
31,784
27,335
Company
Income taxes:
Article 21
Articles 23 and 4(2)
Article 26
PERPAJAKAN (lanjutan)
b.
17.
b.
2013
Entitas anak
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23 dan 4(2)
Pasal 25
Pasal 26
Pasal 29
Pajak Pertambahan Nilai,
bersih
21,530
387
12,779
59,186
42
142,077
25,925
102
9,597
67,385
23
236,797
Subsidiaries
Income taxes:
Article 21
Article 22
Articles 23 and 4(2)
Article 25
Article 26
Article 29
48,059
14,835
284,060
354,664
315,844
381,999
penghasilan
2013
Beban pajak penghasilan
kini - Perusahaan
TAXATION (continued)
was
2012
-
39,665
(89,266)
(57,764)
(89,266)
(18,099)
773,310
949,786
(217)
(20,883)
(610,133)
(109)
(14,098)
(698,782)
Jumlah
(631,233)
(712,989)
Total
142,077
236,797
PERPAJAKAN (lanjutan)
b.
c.
17.
TAXATION (continued)
b.
c.
Dikreditkan/
(dibebankan) ke
laba tahun
berjalan/
Credited/(charged)
to profit for
the year
2012
Dikreditkan/
(dibebankan) ke
pendapatan
komprehensif lain/
Credited/(charged)
to other
comprehensive
income
2013
Perusahaan
Akumulasi rugi pajak
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
13,047
37,412
(3,375)
(1,538)
(1,075)
11,509
32,962
(137)
(137)
37,412
9,535
(2,613)
44,334
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Penyisihan penurunan nilai
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
5,665
32,989
38,654
45,780
37
(4,018)
-
41,762
37
76,037
(5,372)
(29,992)
(5,702)
97,527
17,897
(2,275)
113,149
109,036
50,859
(2,412)
157,483
(2,275)
-
Company
Cumulative tax loss
carryforwards
Employee benefit
obligations
Difference between tax
and accounting net book
value of fixed assets
68,390
(35,694)
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Provision for impairment
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
PERPAJAKAN (lanjutan)
c.
2012
-
Perusahaan
TAXATION (continued)
c.
Dikreditkan/
(dibebankan) ke
laba tahun
berjalan/
Credited/(charged)
to profit for
the year
Dikreditkan/
(dibebankan) ke
pendapatan
komprehensif lain/
Credited/(charged)
to other
comprehensive
income
2013
-
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
646
646
5,887
(796)
5,091
26,655
(3,418)
(1,960)
21,277
(61,656)
(4,259)
(65,915)
(29,114)
(7,827)
(1,960)
(38,901)
(29,114)
(7,827)
(1,960)
(38,901)
2011
Dikreditkan/
(dibebankan) ke
laba tahun
berjalan/
Credited/(charged)
to profit for
the year
Dikreditkan/
(dibebankan) ke
pendapatan
komprehensif lain/
Credited/(charged)
to other
comprehensive
income
12,404
(2,116)
10,288
1,217
578
1,795
(574)
(574)
13,047
(1,538)
Company
Employee benefit
obligations
Difference between tax
and accounting net book
value of fixed assets
11,509
Entitas anak
Akumulasi rugi pajak
Rugi pengembangan
perkebunan plasma
Penyisihan penurunan nilai
20,016
(14,351)
5,665
49,798
37
(4,018)
-
45,780
37
48,251
9,868
17,918
76,037
(28,777)
(1,215)
89,325
(9,716)
17,918
97,527
99,613
(7,921)
17,344
109,036
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
2012
Perusahaan
Kewajiban imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
Company
(29,992)
Subsidiaries
Cumulative tax loss
carryforwards
Loss on plasma
plantation development
Provision for impairment
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
PERPAJAKAN (lanjutan)
c.
17.
2011
c.
Dikreditkan/
(dibebankan) ke
pendapatan
komprehensif lain/
Credited/(charged)
to other
comprehensive
income
6,683
(796)
2012
-
5,887
4,859
26,655
15,511
6,285
(55,515)
(6,141)
(61,656)
(33,321)
(652)
4,859
(29,114)
(33,321)
(652)
4,859
(29,114)
Company
Subsidiaries
Loss on plasma
plantation development
Employee benefits
obligations
Difference between tax
and accounting net book
value of fixed assets
2013
1 tahun
2 tahun
3 tahun
4 tahun
5 tahun
d.
Dikreditkan/
(dibebankan) ke
laba tahun
berjalan/
Credited/(charged)
to profit for
the year
-
Perusahaan
Entitas anak
Rugi pengembangan
perkebunan plasma
TAXATION (continued)
24,531
34,139
38,752
192,420
206,213
7,211
24,531
36,128
138,810
278,222
496,055
484,902
restitusi
d.
pajak
adalah
2013
Perusahaan
Entitas anak
2012
1 year
2 years
3 years
4 years
5 years
112,031
371,542
70,997
267,529
483,573
338,526
Company
Subsidiaries
PERPAJAKAN (lanjutan)
d.
TAXATION (continued)
d.
e.
Tax assessments
Perusahaan
Company
Entitas anak
Subsidiaries
Management
disagreed
with
these
assessments above and has filed objections
or appeals; however management has not
received any response from the DGT or the
Tax Court up to the date of these
consolidated financial statements.
PINJAMAN BANK
18.
BANK LOANS
2013
Jangka pendek
Mizuho Corporate Bank, Ltd.
Oversea-Chinese Banking
Corporation Limited
PT Bank of Tokyo-Mitsubishi
UFJ, Ltd.
Sumitomo Mitsui Banking
Corporation
Jangka panjang
Oversea-Chinese Banking
Corporation Limited
Mizuho Corporate Bank, Ltd.
2012
426,615
338,450
1,401,735
386,800
150,000
96,700
1,828,350
971,950
609,450
304,725
Short-term
Mizuho Corporate Bank, Ltd.
Oversea-Chinese Banking
Corporation Limited
PT Bank of Tokyo-Mitsubishi
UFJ, Ltd.
Sumitomo Mitsui Banking
Corporation
Long-term
Oversea-Chinese Banking
Corporation Limited
Mizuho Corporate Bank, Ltd.
914,175
342,816
571,359
Non-current maturities
Revolving
loan
facility
dengan
pagu
maksimum AS$ 40 juta dan AS$ 35 juta. Suku
bunga tahunan untuk komitmen ini adalah
masing-masing 2,05% dan 2,35% diatas
LIBOR.
Revolving
loan
facility
dengan
pagu
maksimum AS$ 75 juta. Suku bunga tahunan
untuk komitmen ini adalah 1,85% diatas
LIBOR.
Revolving
loan
facility
dengan
pagu
maksimum AS$ 50 juta. Suku bunga tahunan
untuk komitmen ini adalah 2,15% diatas
LIBOR.
Perjanjian
tertanggal 15 April 2013, dengan
fasilitas komitmen tersedia berupa:
Revolving
loan
facility
dengan
pagu
maksimum AS$ 30 juta. Suku bunga tahunan
untuk komitmen ini adalah 2,05% diatas
LIBOR.
Sumitomo
(continued)
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank Sumitomo Mitsui
Indonesia tertanggal 25 Juni 2013, yang
merupakan bagian dari perjanjian kredit tertanggal
15 Juni 2012, Perusahaan memperoleh fasilitas
pinjaman berupa revolving loan facility dengan
pagu maksimum Rp 250 miliar. Suku bunga
tahunan untuk komitmen ini adalah 1,8% diatas
JIBOR.
Mitsui
Banking
Corporation
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan The Hongkong and Shanghai
Bank Corporation Ltd. (HSBC), cabang Jakarta
tertanggal 3 Pebruari 2014, yang merupakan
bagian dari perjanjian kredit tertanggal 4 Mei 2011,
Perusahaan dan entitas anak tertentu memperoleh
fasilitas pinjaman berupa revolving loan untuk
modal kerja dan fasilitas kredit berdokumen
dengan total pagu maksimum Rp 100 miliar atau
ekuivalennya dalam mata uang Dolar AS.
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank DBS Indonesia
tertanggal 27 Maret 2013, yang merupakan bagian
dari perjanjian kredit tertanggal 4 April 2011,
Perusahaan dan entitas anak tertentu memperoleh
fasilitas pokok uncommitted short term credit
sebesar maksimum Rp 150 miliar, dengan sub-sub
fasilitas sebagai berikut:
PT Bank Commonwealth
PT Bank Commonwealth
Berdasarkan
perubahan
perjanjian
fasilitas
pinjaman dengan PT Bank Commonwealth
tertanggal 13 Juni 2013, yang merupakan bagian
dari perjanjian kredit tertanggal 13 Juni 2011,
Perusahaan dan entitas anak tertentu memperoleh
fasilitas pinjaman berupa Demand Loan sub limit
Letter of Credit (LC)/Surat Kredit Berdokumen
Dalam Negeri (SKBDN) sebesar maksimum AS$
15 juta atau ekuivalennya dalam mata uang
Rupiah.
and valid
until
19.
2013
2012
55 tahun/years
7% - 8%
55 tahun/years
6% - 7%
9%
7,5%
TMI III 2011
10%
7,5%
TMI III 2011
19.
2012
366,787
103,784
96,169
Saldo akhir
Bagian jangka pendek
396,806
(40,161)
462,956
(38,201)
356,645
424,755
pensiun
dan
imbalan
pascakerja
OBLIGATIONS
293,022
Imbalan
lainnya
BENEFITS
301,933
(2,904)
379,217
(5,363)
299,029
(6,007)
373,854
(7,067)
293,022
366,787
Mutasi
2012
Saldo awal
(Dikreditkan)/dibebankan
pada laba tahun berjalan
(Dikreditkan)/dibebankan pada
pendapatan komprehensif lain
Imbalan dan iuran yang dibayarkan
Pindahan ke entitas afiliasi
366,787
218,701
(44,109)
68,824
(17,489)
(14,968)
2,801
88,815
(9,553)
-
Beginning balance
(Credited)/charged to
profit for the year
(Credited)/charged to
other comprehensive income
Contributions and benefits paid
Transfer to affiliated companies
Saldo akhir
Bagian jangka pendek
293,022
(15,281)
366,787
(18,659)
Ending balance
Current portion
277,741
348,128
Non-current portion
Imbalan pensiun
lainnya (lanjutan)
dan
imbalan
19.
EMPLOYEE
(continued)
BENEFITS
OBLIGATIONS
pascakerja
(dikreditkan)/dibebankan
2013
Biaya jasa kini
Biaya bunga
Hasil aset program yang diharapkan
Amortisasi biaya jasa lalu
Keuntungan atas kurtailmen
dan penyelesaian
42,232
18,060
(537)
785
(104,649)
(44,109)
2013
Saldo awal
Biaya jasa kini
Biaya bunga
(Keuntungan)/kerugian aktuarial
Keuntungan atas kurtailmen
dan penyelesaian
Kontribusi dan imbalan
yang dibayar
Saldo akhir
45,779
Current service cost
22,518
Interest cost
(557)
Expected return on plan assets
1,084 Amortisation of past service costs
Gains on curtailment and
settlement
68,824
The movements in the presents value of obligation
are as follows:
2012
279,898
45,779
22,518
41,979
(104,924)
(14,939)
(10,957)
301,933
379,217
2013
Saldo awal
Hasil aset program yang diharapkan
Kerugian aktuarial
Kontribusi dan imbalan
yang dibayar
Pindahan ke entitas afiliasi
2012
379,217
42,232
18,060
(17,713)
Saldo akhir
Beginning balance
Current service cost
Interest cost
Actuarial (gains)/losses
Gains on curtailment and
settlement
Contributions and benefit paid
Ending balance
5,363
537
(224)
6,276
557
(66)
Beginning balance
Expected return on plan assets
Actuarial losses
29
(2,801)
(1,404)
-
2,904
5,363
Ending balance
Imbalan pensiun
lainnya (lanjutan)
dan
imbalan
pascakerja
EMPLOYEE
(continued)
BENEFITS
OBLIGATIONS
Instrumen ekuitas
Instrumen utang
Lain-lain
(1,277)
(1,525)
(102)
2012
43.98%
52.52%
3.50%
(2,247)
(2,774)
(342)
(2,904) 100.00%
41.91%
51.72%
6.37%
Equity instrument
Debt instruments
Others
(5,363) 100.00%
dalam
2013
2012
2011
2010
2009
301,933
(2,904)
379,217
(5,363)
279,898
(6,276)
238,686
(10,140)
253,611
(7,630)
Defisit program
299,029
373,854
273,622
228,546
245,981
(421)
1,453
2,082
Experience adjustments
on plan assets
(9,162)
48,238
(50,036)
Experience adjustments
on plan liabilities
Penyesuaian berdasarkan
pengalaman terhadap
aset program
Penyesuaian berdasarkan
pengalaman terhadap
liabilitas program
(224)
(40,968)
(66)
25,618
2012
Saldo awal
Jumlah yang dibebankan pada
laba tahun berjalan
Imbalan dan iuran yang dibayarkan
96,169
85,964
42,122
(34,507)
19,314
(9,109)
Saldo akhir
Bagian jangka pendek
103,784
(24,880)
96,169
(19,542)
Ending balance
Current portion
78,904
76,627
Beginning balance
Non-current portion
19.
EMPLOYEE
(continued)
OBLIGATIONS
2013
Biaya jasa kini
Biaya bunga
Keuntungan/(kerugian) aktuarial
bersih diakui di tahun berjalan
2012
34,762
4,943
27,234
5,699
2,417
(13,619)
42,122
19,314
20.
Jumlah
saham/
Number of
shares
Pemegang saham
PT Astra International Tbk
Masyarakat
1,254,831,088
319,913,912
79.68%
20.32%
627,416
159,957
1,574,745,000
100.00%
787,373
Agio saham
Penawaran saham perdana
Biaya emisi saham, bersih
Opsi kepemilikan saham oleh
karyawan yang dieksekusi
Kapitalisasi ke modal saham
Akumulasi beban kompensasi
karyawan berbasis saham
Selisih nilai transaksi restrukturisasi
antar entitas sepengendali
Selisih transaksi perubahan
ekuitas entitas anak
2012
132,090
(3,990)
47,464
(125,800)
47,464
(125,800)
49,764
49,764
33,712
33,712
3,300
83,603
132,090
(3,990)
(3,173)
Shareholders
21.
2013
SHARE CAPITAL
21.
BENEFITS
Shares premium
Initial public offering
Share issuance costs, net
Employee stock options
exercised
Capitalisation to share capital
83,603
2013
PT Kimia Tirta Utama
PT Sari Lembah Subur
PT Sari Aditya Loka
PT Suryaindah Nusantarapagi
PT Gunung Sejahtera Puti Pesona
PT Gunung Sejahtera Dua Indah
PT Karya Tanah Subur
PT Gunung Sejahtera Yoli
Makmur
PT Persadabina Nusantaraabadi
PT Lestari Tani Teladan
PT Perkebunan Lembah Bhakti
2012
119,569
76,884
68,181
28,997
20,332
20,138
14,609
101,710
PT Kimia Tirta Utama
72,104
PT Sari Lembah Subur
58,503
PT Sari Aditya Loka
26,524
PT Suryaindah Nusantarapagi
20,331 PT Gunung Sejahtera Puti Pesona
19,916
PT Gunung Sejahtera Dua Indah
14,158
PT Karya Tanah Subur
PT Gunung Sejahtera Yoli
11,746
Makmur
5,560
PT Persadabina Nusantaraabadi
5,004
PT Lestari Tani Teladan
676
PT Perkebunan Lembah Bhakti
12,910
5,911
5,009
717
373,257
23.
24.
SALDO LABA
NON-CONTROLLING INTERESTS
336,232
23.
RETAINED EARNINGS
DIVIDEN
Berdasarkan Keputusan Rapat Direksi yang telah
memperoleh persetujuan Dewan Komisaris pada
tanggal 9 September 2013, diputuskan untuk
membagikan dividen kas interim atas laba tahun
buku 2013 sebesar Rp 251.959 juta atau Rp 160
(Rupiah penuh) per saham kepada pemegang
saham yang tercatat pada tanggal 7 Oktober 2013.
24.
DIVIDENDS
Based on the Directors Meetings decision which
was approved by the Board of Commisioners on 9
September 2013, it was decided to distribute
interim cash dividends from the 2013 profit of Rp
251,959 million or Rp 160 (full amount) per share
to the shareholders registered as at 7 October
2013.
25.
DIVIDEN (lanjutan)
24.
DIVIDENDS (continued)
25.
Kantor pusat
dan lainnya
Eliminasi
6,318,360
6,048,170
3,343,511
Laba bruto/
Gross profit
2013
2012
Laba tahunberjalan/
Profit for the year
2013
2012
Total aset/
Total assets
2013
2012
5,570,371
5,294,163
2,993,791
1,485,510
1,838,260
805,817
1,637,430
1,974,504
721,771
915,101
987,977
425,877
1,047,962
4,216,485 3,784,877
1,144,751 10,291,876 9,076,284
381,365 4,229,530 2,999,599
15,710,041 13,858,325
4,129,587
4,333,705
2,328,955
(182,713)
23,777
(243,266)
4,357,482
1,902,976
(3,035,042) (2,294,006)
12,674,999 11,564,319
(9,155)
4,120,432
57,495
753,632
504,718
Sumatera
Kalimantan
Sulawesi
Head office
and other
Eliminations
PENDAPATAN BERSIH
2012
11,478,596
1,187,566
8,837
10,426,303
1,062,795
75,221
12,674,999
11,564,319
2012
2,433,827
1,491,354
967,599
7,782,219
19.20%
11.77%
7.63%
61.40%
2,263,630
1,378,270
1,262,027
6,660,392
19.57%
11.92%
10.91%
57.60%
12,674,999
100.00%
11,564,319
100.00%
27.
27.
2013
2013
PT Wilmar Nabati Indonesia
PT Intibenua Perkasatama
PT Salim Ivomas Pratama Tbk
Lain-lain (masing-masing < 10%)
NET REVENUE
COST OF REVENUE
2012
4,634,674
3,731,478
2,217,150
482,378
2,249,153
417,616
434,558
201,149
185,043
131,669
526,125
201,249
218,430
111,262
8,286,621
7,455,313
654,991
(387,045)
8,554,567
406,515
(654,991)
Finished goods:
Beginning
Ending
7,206,837
No purchases from a third party and a related party
supplier exceeding 10% of net revenue.
BEBAN USAHA
28.
2012
191,768
87,182
68,969
49,407
39,930
33,080
30,236
20,601
13,978
7,331
5,632
40,722
179,994
65,943
59,602
62,530
36,275
27,950
27,755
19,038
11,565
11,008
8,190
12,452
588,836
522,302
Beban penjualan
Terutama merupakan
ongkos angkut.
29.
beban
pengiriman
dan
29.
2013
30.
FINANCE COST
2012
56,324
16,090
24,073
5,123
72,414
29,196
PENGHASILAN BUNGA
30.
2013
Jasa giro
Deposito berjangka
Lain-lain
Details by nature:
Salaries and employee benefits
Community development
Depreciation
Tax expense
Professional fees
Safety and environment
Training and recruitment
Office overhead
Business travelling
Research and development
Expedition
Others
Selling expenses
BIAYA PENDANAAN
OPERATING EXPENSES
INTEREST INCOME
2012
10,264
4,061
3,703
10,806
7,290
3,920
18,028
22,016
Current accounts
Time deposits
Others
LAIN-LAIN, BERSIH
2013
Pendapatan lain-lain, terdiri dari:
Pendapatan kerjasama program
plasma
Pendapatan cangkang kelapa
sawit
Pembalikan penyisihan penurunan
nilai
Pendapatan klaim
Pengembalian iuran pensiun
Pendapatan sewa
Penjualan bibit
Pengembalian dan bunga
restitusi pajak
Imbalan pemasaran
Lain-lain
32.
2012
Other income, are as follows:
Income from cooperation of
plasma program
55,884
37,864
20,487
24,800
7,445
3,707
2,106
2,073
670
15,157
1,756
2,489
1,737
391
7,798
2,191
162
614
100,561
86,770
(1,330)
(538)
(7,257)
(343)
(1,868)
(7,600)
98,693
79,170
OTHERS, NET
2012
1,801,285
2,410,259
Profit attributable to
owners of the Company
1,574,745,000
1,574,745,000
1,143.86
1,530.57
33.
LIABILITIES
IN
Mata uang
asing lainnya/
Other foreign
currencies
(dalam ribuan/in thousands)
2013
33.
Mata uang
asing lainnya/
Other foreign
currencies
(dalam ribuan/in thousands)
2012
Dolar AS/
US Dollars
Setara Rupiah/
Rupiah equivalent
(dalam jutaan/in millions)
2013
2012
Aset moneter
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Liabilitas moneter
Utang usaha dan
liabilitas lain-lain
Pinjaman bank
jangka pendek
Bagian pinjaman bank
jangka panjang
yang jatuh tempo
dalam waktu
satu tahun
Pinjaman bank
jangka panjang
Jumlah liabilitas
moneter bersih
Monetary assets
Cash and cash
equivalents
Trade receivables
Other receivables
8,047
1,781
9,430
3,029
3,432
10,106
98,089
21,706
114,941
29,292
33,192
97,730
19,258
16,567
234,736
160,214
(53,697)
Monetary liabilities
Trade payables and
(20,954)
other liabilities
Short-term
(821,950)
bank loans
(2,877)
(1,528)
(150,000)
(28,125)
(46,875)
(1,924)
(85,000)
(243)
-
(1,828,350)
(342,816)
(571,359)
(227,877)
(1,528)
(86,924)
(243)
(2,796,222)
(842,904)
(208,619)
(1,528)
(70,357)
(243)
(2,561,486)
(682,690)
34.
IN
Current maturities
of long-term
bank loans
Long-term
bank loans
34.
LONG-TERM RECEIVABLES
KOMITMEN DAN
GUGATAN
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.
GUARANTEES,
LAWSUITS
COMMITMENTS
AND
GUARANTEES,
COMMITMENTS
LAWSUITS (continued)
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. In February 2013, the
Supreme Court of the Republic of Indonesia
decided to revoke the Judicial Review of
Perkumpulan Kelompok Pemberdayaan Tani
and Nelayan Pesisir Pantai Kabupaten Mamuju
Utara.
AND
c. Lawsuits (continued)
GUARANTEES,
COMMITMENTS
LAWSUITS (continued)
36.
Risiko keuangan
Financial risks
36.
36.
Pengelolaan modal
Capital management
Dalam
mengelola
permodalannya,
Grup
senantiasa mempertahankan kelangsungan usaha
serta memaksimalkan manfaat bagi pemegang
saham dan pemangku kepentingan lainnya.
2013
2012
Jumlah pinjaman
Kas dan setara kas
2,742,525
(709,090)
971,950
(227,769)
Pinjaman bersih
2,033,435
744,181
Total borrowing
Cash and cash equivalents
Net borrowing
Total aset
Total liabilitas
Goodwill
14,988,961
(4,741,259)
(55,951)
12,419,820
(3,054,409)
(55,951)
10,191,751
9,309,460
20%
8%
Total assets
Total liabilities
Goodwill
38.
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND
BERLAKU
- PSAK No. 68
:
:
:
:
:
38.