Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Berakhir pada Tanggal-tanggal 30 September 2013 dan 31 Desember 2012
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Ended September 30, 2013 and December 31, 2012
Expressed in Rupiah, unless Otherwise Stated
Lampiran 545 Schedule
25. BEBAN USAHA 25
.
OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
2013 2012
Sembilan bulan Sembilan bulan Nine months Nine months
Beban Penjualan Selling Expenses
Promosi dan iklan 50.238.749.774
17.144.585.625 Promotion and advertising
Gaji dan honor 25.414.456.756
17.203.941.644 Salary and honorarium
Pengurusan dan perijinan 10.441.412.523
413.223.633 Permit and licenses
Percetakan dan perlengkapan 9.184.509.672
7.705.666.757 Printing and supplies
Ekspedisi 3.774.223.336
3.316.456.416 Expedition
Bahan bakar minyak dan parkir 3.722.483.814
2.895.685.343 Fuel and parking
Tunjangan 2.932.390.281
2.565.685.341 Allowances
Akomodasi 2.337.862.025
2.081.085.952 Accomodation
Sewa 2.279.118.234
1.250.995.985 Rental
Penyusutan 2.017.244.466
1.654.851.690 Depreciation
Tunjangan hari raya 1.980.989.583
1.463.979.027 Thirteenth month salaries
Jamsostek 1.791.777.797
1.178.267.313 Jamsostek
Pemeliharaan kendaraan 919.338.886
826.234.286 Maintenance for vehicles
Asuransi 827.179.989
651.601.894 Insurance
Riset dan pengembangan 657.002.820
716.250.083 Research and development
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 5.288.833.990
9.584.267.741 Rp500 million
Sub-total 123.807.573.947
70.652.778.731 Sub-total
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan honor 36.509.924.115
34.308.297.331 Salaries and honorarium
Jasa pihak eksternal 6.156.764.903
4.682.238.824 Outsource services
Tunjangan hari raya Thirteenth month salaries
dan gratifikasi 5.141.774.857
4.667.030.391 and gratuities
Sewa 3.726.131.403
1.938.568.230 Rent
Penyusutan 3.469.959.523
3.163.979.403 Depreciation
Pemeliharaan 3.158.174.963
1.280.504.714 Maintenance
Perjalanan dinas 1.664.223.939
1.226.811.646 Official travel
Jamsostek 1.563.263.082
1.341.231.941 Jamsostek
Perlengkapan kantor 1.392.358.685
814.001.165 Office supplies
Listrik, air, minyak dan gas 1.312.536.168
1.006.139.930 Utilities
Tunjangan 1.162.308.097
1.137.399.301 Allowances
Telekomunikasi 844.919.592
839.124.718 Telecomunication
Pajak bumi dan bangunan 800.829.012
671.191.339 Property tax
Pesangon karyawan 686.297.071
953.397.550 Severance
Rumah tangga kantor 668.245.710
619.133.140 Office expenses
Pos, fotokopi dan koran 523.540.329
394.882.360 Postal, photocopy and newspaper
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 6.030.941.011
4.829.094.570 Rp500 million
Sub-total 74.812.192.459
63.873.026.553 Sub-total
Total 198.619.766.406 134.525.805.284
Total
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Berakhir pada Tanggal-tanggal 30 September 2013 dan 31 Desember 2012
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Ended September 30, 2013 and December 31, 2012
Expressed in Rupiah, unless Otherwise Stated
Lampiran 546 Schedule
26. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL
26
.
FINANCIAL INSTRUMENTS, RISKS MANAGEMENT AND CAPITAL MANAGEMENT
a. Faktor dan Kebijakan Manajemen Risiko Keuangan
a
. Factors and Policies of Financial Risk Management
Dalam menjalankan aktivitas operasi, investasi dan pendanaan, Grup menghadapi risiko
keuangan yaitu risiko kredit, risiko likuiditas dan risiko pasar
In its operating, investing and financing activities, the Group is exposed to the following
financial risks: credit risk, liquidity risk and market risk
Grup mengendalikan eksposur risiko kredit dengan
menetapkan kebijakan,
dimana persetujuan atau penolakan konsumen baru
dan kepatuhan atas kebijakan tersebut dipantau oleh Direksi. Sebagai bagian dari
proses dalam persetujuan atau penolakan tersebut, reputasi dan jejak rekam pelanggan
menjadi bahan pertimbangan. Saat ini, tidak terdapat risiko kredit yang terkonsentrasi
secara
signifikan. Grup
mengharuskan pelanggan memberikan Bank Garansi untuk
menghindari resiko kredit tak tertagih. The Group controls its exposure to credit risk
by setting its credit policy in approval or rejection of new customers and compliance is
monitored by the directors. As part of the process in approval or rejection, the customer
reputation and track record is taken into consideration.
There are
no significant
concentrations of credit risk. The Group requires customers to provide Bank Guarantee
in order to avoid uncollectible credit risk.
Risiko Likuiditas Liquidity Risk
Grup dapat terekspos terhadap risiko likuiditas apabila ada perbedaan waktu signifikan antara
penerimaan piutang dengan penyelesaian utang dan pinjaman.
The Group would be exposed to liquidity risk if there is significant mismatch in the timing
difference between the collection of receivables and settlement of payables and borrowings.
Grup mengelola risiko likuiditas dengan pengawasan proyeksi arus kas dan arus kas
aktual secara
berkesinambungan serta
menjaga kecukupan kas dan setara kas dan fasilitas pinjaman yang tersedia. Risiko ini
juga diminimalisir dengan mengelola berbagai sumber pembiayaan dari para pemberi
pinjaman yang dapat diandalkan. The Group manages the liquidity risk by
ongoing monitoring over the projected and actual cash flows as well as the adequacy of
cash and cash equivalents and available credit facilities. This risk is also minimized by
managing diversified funding resources from reliable quality lenders.
Risiko Harga Komoditas Commodity Price Risks
Risiko harga komoditas adalah risiko bahwa harga barang yang dibeli akan berfluktuasi
karena perubahan harga komoditas yang diamati dari dasar yang sama. Eksposur Grup
terhadap risiko komoditas hanya menyangkut pembelian tembakau dari pihak ketiga.
Commodity price risk is the risk that prices of purchased goods will fluctuate because of
changes in observable commodity prices of the same underlying. The Group
’s exposure to commodity risk relates only to its purchase of
tobacco from third parties.
