SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada
Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam
Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011
With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended
December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated
40
6. PIUTANG USAHA 6. TRADE RECEIVABLES
Rincian atas piutang usaha berdasarkan pelanggan adalah sebagai berikut:
Details of trade receivables based on customers are as follows:
30 Juni 2012 31 Des. 2011
31 Des. 2010 31 Des. 2009
June 30, 2012 Dec. 31, 2011
Dec. 31, 2010 Dec. 31, 2009
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Sumber Alfaria Trijaya Tbk 3.064.916.580
3.624.867.620 866.725.000
371.843.250 PT Sumber Alfaria Trijaya Tbk
Bernard Daniel 2.725.210.488
3.202.930.093 1.309.427.196
945.648.000 Bernard Daniel
PT Berkah Tobacco Indonesia 2.495.830.722
2.248.175.160 2.428.295.760
977.551.575 PT Berkah Tobacco Indonesia
CV Dwikarya Makmur 2.187.510.600
2.476.690.700 1.706.103.300
1.289.519.880 CV Dwikarya Makmur
PT Selatanprima Sejahterajaya 1.903.585.450
1.155.205.400 891.265.400
426.132.000 PT Selatanprima Sejahterajaya
PT Corona Mas 1.852.716.679
1.416.823.430 -
142.199.640 PT Corona Mas
PT Indomarco Prismatama 1.086.956.250
213.662.000 197.061.000
214.665.250 PT Indomarco Prismatama
PT Perusahaan Perdagangan PT Perusahaan Perdagangan
Indonesia Persero 1.023.627.710
1.128.355.710 1.155.632.510
899.896.033 Indonesia Persero
CV Sinar Mandiri 907.741.300
1.222.853.400 840.688.400
9.287.158 CV Sinar Mandiri
Goenadi 716.485.798
873.460.500 1.784.086.645
805.400.750 Goenadi
UD Duta Indah 654.773.600
581.681.800 155.086.200
130.661.600 UD Duta Indah
PT Purindo Ilufa 593.253.012
865.102.230 440.412.414
- PT Purindo Ilufa
UD Deli Wijaya 590.301.300
762.192.620 192.102.600
158.140.800 UD Deli Wijaya
Ali Gunawan 535.392.000
1.094.127.100 778.507.015
794.640.000 Ali Gunawan
CV Pinang Mas 515.915.700
439.012.200 -
72.543.600 CV Pinang Mas
PT Karya Tajinan Prima 476.190.000
558.511.800 361.171.800
797.665.000 PT Karya Tajinan Prima
PT Cakra Guna Cipta 418.618.200
780.757.010 1.861.690.600
1.204.029.200 PT Cakra Guna Cipta
UD Tanpa Nama 335.663.000
574.317.200 157.867.950
118.136.900 UD Tanpa Nama
CV Megah Sejahtera 232.320.000
429.660.000 136.059.000
- CV Megah Sejahtera
CV Sumber Anugrah Jaya 154.099.726
493.847.799 -
- CV Sumber Anugrah Jaya
Toko Surya Kencana 108.118.000
200.315.050 62.448.000
83.394.300 Toko Surya Kencana
Wicaksono 34.107.425
560.788.910 -
200.706.000 Wicaksono
Yulianti -
- 507.408.847
- Yulianti
Bustami -
- 449.748.420
228.674.462 Bustami
PT Rembaka -
270.358.000 642.891.975
433.903.470 PT Rembaka
Djilianton -
- 1.126.156.713
- Djilianton
PT Karya Timur Prima -
- 846.567.700
1.089.924.000 PT Karya Timur Prima
Lain-lain masing-masing Others each
kurang dari Rp400 juta 9.462.854.147
10.449.156.646 9.381.252.073
6.373.324.582 below Rp400 million
Total 32.076.187.687
35.622.852.378 28.278.656.518
17.767.887.450 Total
Analisa umur piutang usaha adalah sebagai berikut:
The aging analysis of trade receivables are as follows:
30 Juni 2012 31 Des. 2011
31 Des. 2010 31 Des. 2009
June 30, 2012 Dec. 31, 2011
Dec. 31, 2010 Dec. 31, 2009
Sampai dengan 30 hari 20.164.882.878
22.362.993.362 18.242.793.663
12.308.230.883 Up to 30 days
31 - 90 hari 9.419.163.100
11.012.535.873 6.141.523.078
5.282.067.334 31 - 90 days
91 - 360 hari 2.492.141.709
2.247.323.143 3.894.339.777
177.589.233 91 - 360 days
Total 32.076.187.687
35.622.852.378 28.278.656.518
17.767.887.450 Total
Manajemen berpendapat bahwa seluruh piutang usaha dapat tertagih, sehingga tidak diperlukan
cadangan penurunan nilai piutang usaha. Management is of the opinion that all trade
receivables are fully collectible, therefore, no allowance for impairment of trade receivables is
required.
Piutang usaha
Perusahaan pada
tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009
masing-masing sebesar
Rp3.350.000.000, dijadikan jaminan untuk fasilitas pinjaman dari
PT Bank CIMB Niaga Tbk Catatan 15. The
Company’s trade
receivables as
of June 30, 2012, December 31, 2011, 2010 and
2009 amounting to Rp3,350,000,000, respectively, were used as collateral for loan facility from
PT Bank CIMB Niaga Tbk Note 15.
Piutang usaha PT Gelora Djaja dari PT Gawih Jaya pada tanggal 30 Juni 2012, 31 Desember 2011,
2010 dan
2009 masing-masing
sebesar Rp81.031.018.895, Rp75.689.761.773, Rp57.329.932.793
dan Rp41.236.173.977,
dijadikan jaminan untuk fasilitas pinjaman dari PT Bank Danamon Indonesia Tbk Catatan 15.
PT Gelora Djaja’s trade receivables from PT Gawih Jaya as of June 30, 2012, December 31, 2011,
2010 and 2009 amounting to Rp81,031,018,895, Rp75,689,761,773,
Rp57,329,932,793 and
Rp41,236,173,977, respectively, were used as collateral for loan facility from PT Bank Danamon
Indonesia Tbk Note 15.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada
Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam
Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011
With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended
December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated
41
7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
Akun ini terdiri dari: This account consists of:
30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009
June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009
Pihak Ketiga Third Parties
Rupiah Rupiah
Kantor Kas Negara 335.910.389
- -
- Kantor Kas Negara
Piutang Karyawan 10.699.050
6.816.144 -
- Employee receivables
PT Japan Tobacco International PT Japan Tobacco
Indonesia -
157.919.704 -
- International Indonesia
Lain-lain masing-masing Others each
kurang dari Rp100 juta 184.152.832
2.751.000 -
- below Rp100 million
Total 530.762.271
167.486.848 -
- Total
8. PERSEDIAAN 8. INVENTORIES
Akun ini terdiri dari: This account consists of:
30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009
June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009
Barang jadi 56.483.433.374 59.292.353.963 40.999.328.588 19.096.775.459
Finished goods Barang dalam proses
20.817.935.950 15.272.564.660 9.655.793.908 8.137.361.776 Work-in-process
Bahan baku dan pembantu 294.884.314.261 280.773.079.188 189.388.631.774 206.032.431.318
Raw and supporting materials Pita cukai
19.993.738.580 32.010.051.620 13.917.058.280 8.445.668.656 Excise duty ribbons
Suku cadang dan lain-lain 6.530.969.044 5.829.999.118 4.522.304.617 4.328.312.710
Spareparts and others
Total 398.710.391.209 393.178.048.549 258.483.117.167 246.040.549.919
Total
Pada tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009, persediaan Grup diasuransikan
terhadap risiko kebakaran dan risiko kerugian lainnya dengan nilai pertanggungan masing-
masing
sebesar Rp418.550.000.000,
Rp350.758.942.400, Rp340.991.392.400
dan Rp189.048.942.400
dimana manajemen
berkeyakinan bahwa nilai tersebut cukup untuk menutupi kemungkinan kerugian atas risiko-risiko
tersebut. As of June 30, 2012, December 31, 2011, 2010
and 2009, the Group’s inventories are insured against fire risk and other risks with the sum
insured amounting
to Rp418,550,000,000,
Rp350,758,942,400, Rp340,991,392,400
and Rp189,048,942,400,
respectively, which
the management believes adequate to cover possible
losses from such risks.
Manajemen berpendapat bahwa nilai tercatat persediaan
pada tanggal
30 Juni
2012, 31 Desember 2011, 2010 dan 2009 mendekati nilai
realisasi neto-nya. Management is of the opinion that the carrying
amount of inventories as of June 30, 2012, December 31, 2011, 2010 and 2009, approximates
their net realizable value.
Persediaan Grup
masing-masing sebesar
Rp262.950.000.000, Rp262.950.000.000,
Rp142.950.000.000 dan Rp127.950.000.000 pada tanggal 30 Juni 2012, 31 Desember 2011, 2010
dan 2009 yang terdiri dari bahan baku, barang jadi dan bahan pembantu dijadikan jaminan untuk
fasilitas pinjaman dari PT Bank Danamon Indonesia Tbk, PT Bank Central Asia Tbk, PT Bank
Ganesha dan PT Bank CIMB Niaga Tbk Catatan 15.
The Group’s inventories of raw materials, supporting materials and finished goods amounting
to Rp262,950,000,000,
Rp262,950,000,000, Rp142,950,000,000 and Rp127,950,000,000 as of
June 30, 2012, December 31, 2011, 2010 and 2009, respectively, were used as collaterals for
loan facilities from PT Bank Danamon Indonesia Tbk, PT Bank Central Asia Tbk, PT Bank Ganesha
and PT Bank CIMB Niaga Tbk Note 15. Manajemen berpendapat bahwa seluruh piutang
lain-lain dapat tertagih, sehingga tidak diperlukan penyisihan penurunan nilai piutang lain-lain.
Management is of the opinion that all other receivables are fully collectible, therefore, no
allowance for impairment of other receivables is required.