Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2014 and 2013
Expressed in Rupiah, unless Otherwise Stated
52
15. UTANG BANK lanjutan 15. BANK LOANS continued
4. PT Bank Central Asia Tbk lanjutan
4. PT Bank Central Asia Tbk continued
Perusahaan lanjutan The Company continued
Utang Bank Jangka Panjang lanjutan Long-term Bank Loan continued
Selama periode perjanjian kredit, Perusahaan tidak diijinkan melakukan kegiatan-kegiatan
berikut tanpa ijin tertulis dari BCA, seperti : -
During the period of the loan, the Company is not allowed to carry out the following activities
without written approval from BCA: - Memperoleh tambahan pinjaman dari bank
atau lembaga keuangan lainnya; -
- Obtain an additional loan from other banks and or other financial institution;
- Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan afiliasi kecuali
untuk kegiatan operasional sehari-hari; -
- Lending money to other companies, including but not limited to afiliated
companies except for daily operations; - Tidak diijinkan melakukan penggabungan,
pengambilalihan, maupun pembubaran; dan -
- Not allowed to do merger, acquisition, and liquidation; and
- Mengubah status institusi. -
- Change institutional status.
Entitas anak PT Gelora Djaja b
Subsidiary PT Gelora Djaja
Utang Bank Jangka Pendek Short-term Bank Loan
Berdasarkan Perjanjian Kredit No. 0897880 KREDKYO00 pada tanggal 8 Desember 2000,
Perusahaan memperoleh fasilitas kredit lokal rekening koran dari PT Bank Central Asia Tbk
BCA. Perjanjian kredit tersebut telah diubah beberapa kali. Perubahan terakhir berdasarkan
Pemberitahuan
Pemberian Kredit
No. 1846SPPK78802014 pada
tanggal 5
Desember 2014
untuk memperpanjang sementara jangka waktu fasilitas pinjaman yang
akan jatuh tempo pada tanggal 8 Maret 2015 dan sampai dengan tanggal laporan keuangan
konsolidasian disetujui untuk diterbitkan, masih dalam proses perpanjangan. Tingkat bunga
efektif yang dibebankan sebesar 11,25-11,50 per tahun. Fasilitas kredit tersebut digunakan
untuk modal kerja. Pada tanggal 31 Desember 2014 dan 2013, saldo untuk pinjaman ini masing-
masing
sebesar Rp2.767.618.391
dan Rp26.334.231.528.
Based on Loan Agreement No. 0897880 KREDKYO00 dated December 8, 2000, the
Company entered into a local credit facility overdraft agreement with PT Bank Central
Asia Tbk BCA. The agreement was amended for several times. The latest was based on
Notice
of Credit Agreement No. 1846
SPPK78802014 dated December 5, 2014, which temporarily extends the period of loan
until March 8, 2015 and still on process of extention as of date of authorized issuance of
the consolidated financial statements. The effective interest rate for this facility is 11.25-
11.50 per annum. This credit facility is used for
working capital
purposes. As
of December 31, 2014 and 2013, the outstanding
loan for
this facility
amounted to
Rp2,767,618,391 and
Rp26,334,231,528, respectively.
Jaminan atas fasilitas kredit diatas berupa persediaan tembakau PT Gelora Djaja
Catatan 8. The collaterals of the above credit facility are
PT Gelora Djaja’s tobacco inventory Note 8. Selama periode perjanjian kredit, tanpa
persetujuan tertulis dari BCA, PT Gelora Djaja tidak diijinkan melakukan hal-hal berikut,
antara lain: During the period of the loan, PT Gelora Djaja
is not allowed to carry out the following activities without written approval from BCA,
among others : -
Memperoleh tambahan pinjaman dari bank atau lembaga keuangan lainnya;
- Obtain an additional loan from other banks
and or other financial institution; -
Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan
berafiliasi kecuali untuk kegiatan operasional sehari-
hari; -
Lending money to other companies include but not limited to afiliated companies
except for daily operations; -
Tidak diijinkan melakukan penggabungan, pengambilalihan, maupun pembubaran;
- Not allowed to do merger, acquisition, and
liquidation; -
Mengubah status institusi; -
Change institutional status.
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2014 and 2013
Expressed in Rupiah, unless Otherwise Stated
53
15. UTANG BANK lanjutan 15. BANK LOANS continued
4. PT Bank Central Asia Tbk lanjutan 4.
PT Bank Central Asia Tbk continued Entitas anak PT Gelora Djaja
c Subsidiary PT Gelora Djaja
- Mengubah
susunan pengurus
dan pemegang saham PT Gelora Djaja.
- Change the composition of PT Gelora
Djaja’s board of directors, commissioners and shareholders.
Manajemen PT Gelora Djaja berpendapat ketentuan-ketentuan tersebut diatas sudah
dipenuhi pada
tanggal laporan
posisi keuangan konsolidasian.
PT Gelora Djaja’s management is of the opinion that the above negative covenants
were complied as of consolidated statements of financial position date.
16. PERPAJAKAN 16. TAXATION
a. Pajak Dibayar dimuka a.
Prepaid Taxes
2014 2013
Pajak pertambahan nilai: Value - added taxes:
Pita cukai 26.497.747.756
7.683.478.026 Excise duty ribbons
Masukan 12.043.683.720
16.886.454.740 Input
Total 38.541.431.476
24.569.932.766 Total
b. Utang Pajak b.
Taxes Payable
2014 2013
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 112.256.054
110.050.489 Article 4 2 - Final
Pasal 21 1.468.974.837
2.578.242.713 Tax article 21
Pasal 22 156.675.792
262.701.094 Tax article 22
Pasal 23 277.488.998
486.557.613 Tax article 23
Pasal 25 3.555.150.727
3.268.711.982 Tax article 25
Pasal 26 -
18.586.383 Tax article 26
Pasal 29 2.195.933.218
19.905.950.395 Tax article 29
Pajak pertambahan nilai -
945.604.298 Value-added tax
Total 7.766.479.626
27.576.404.967 Total
c. Beban Manfaat Pajak Penghasilan c.
Income Tax Expense Benefit
Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense benefit of the Company and Subsidiaries are as follows:
2014 2013
Perusahaan The Company
Kini 771.337.750
845.323.750 Current
Tangguhan 95.034.122
49.875.420 Deferred
866.371.872 895.199.170
Entitas Anak Subsidiaries
Kini 35.149.975.000
43.022.636.500 Current
Tangguhan 1.220.363.787
1.120.753.953 Deferred
36.370.338.787 41.901.882.547
Konsolidasian Consolidated
Kini 35.921.312.750
43.867.960.250 Current
Tangguhan 1.315.397.909
1.070.878.533 Deferred
Beban Pajak Penghasilan - Neto 37.236.710.659
42.797.081.717 Income Tax Expense - Net
