Tanaman menghasilkan Mature plantations
201
Annual Report 2011
Sampoerna Agro Annual Report
2011 Sampoerna Agro
The original consolidated financial statements included herein are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010
Expressed in thousands of Rupiah, unless otherwise stated
55
10. ASET TETAP lanjutan 10. FIXED ASSETS continued
Beban amortisasi tanaman menghasilkan dan hutan tanaman industri dibebankan ke akun:
Amortization expense of mature plantations and industrial sago plantations were charged to the
following account:
2011 2010
Beban pokok penjualan
51.374.021 44.198.830
Cost of sales
Aset tetap tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 15.
Certain Group’s fixed assets are pledged as collateral for bank loans facilities Note 15.
Pada tanggal 31 Desember 2011 dan 2010, Grup mengasuransikan bangunan, mesin, alat-alat berat,
kendaraan dan peralatan kantor atas risiko kebakaran dan risiko lainnya dengan jumlah
pertanggungan sebesar Rp1.116.700.167 dan US1.808.375
31 Desember
2010: Rp940.522.368
dan US1.834.825
dimana menurut pendapat manajemen cukup untuk
menutup kemungkinan kerugian yang timbul dari risiko aset tetap tersebut.
As of December 31, 2011 and 2010, Group covered its buildings, machinery, heavy equipment,
vehicles and office equipment by insurance against losses from fire and other risks under blanket policy
with
insurance coverage
totaling of
Rp1,116,700,167 and
US1,808,375 December
31, 2010:
Rp940,522,368 and
US1,834,825, which in the management’s opinion, is adequate to cover possible losses from
such risk.
Berdasarkan evaluasi manajemen, tidak terdapat kejadian
atau perubahan
keadaan yang
mengindikasikan adanya penurunan nilai aset tetap pada tanggal 31 Desember 2011 dan 2010.
Based on management’s assessment, there was no event or change in circumstances which may
indicate an impairment in value of fixed assets as of December 31, 2011 and 2010.
11. UTANG USAHA - PIHAK KETIGA 11. TRADE PAYABLES - THIRD PARTIES
2011 2010
Petani - dalam Rupiah 71.000.588
114.732.640 Farmers - in Rupiah
Pemasok dan Kontraktor Suppliers and Contractors
Dalam Rupiah 170.608.668
70.997.336 In Rupiah
Dalam Dolar AS Catatan 28 2.124.872
299.943 In US Dollar Note 28
Dalam Euro Catatan 28 -
168.074 In Euro Note 28
Total 243.734.128
186.197.993 Total
Utang usaha pada petani merupakan utang atas pembelian tandan buah segar TBS dari para
petani Plasma dan Mitra, sedangkan utang usaha pada pemasok dan kontraktor sebagian besar
merupakan
utang atas
pembelian bahan
perawatan, termasuk pupuk dan suku cadang. Trade payables to farmers represent payables for
purchases of fresh fruit bunches FFB from Plasma and Partnership farmers, while trade
payables to suppliers and contractors mostly represent payables from purchases of maintenance
materials, including the fertilizers and spare parts.
Rincian umur utang usaha dihitung sejak tanggal terima faktur adalah sebagai berikut:
An aging detail of trade payables calculated from the invoices’ receiving date was as follows:
2011 2010
1 - 30 hari 232.115.292
184.354.542 1 - 30 days
31 - 90 hari 11.618.836
1.843.451 31 - 90 days
Total 243.734.128
186.197.993 Total
202
Laporan T ahunan
2011 Sampoerna Agro
The original consolidated financial statements included herein are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010
Expressed in thousands of Rupiah, unless otherwise stated
56
12. UANG MUKA PENJUALAN 12. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan sehubungan dengan
penjualan minyak kelapa sawit, inti sawit dan kecambah.
Sales advances represent advances received from customers in relation to sales of crude palm oil,
palm kernel and germinated seeds.
13. PERPAJAKAN 13. TAXATION
a. Utang pajak a. Taxes payable
2011 2010
Pajak penghasilan - pasal 21 1.724.289
1.414.520 Income tax - article 21
Pajak penghasilan - pasal 2326 4.695.300
3.473.508 Income tax - article 2326
Pajak penghasilan - pasal 42 518.551
166.283 Income tax - article 42
Pajak penghasilan - pasal 25 8.302.687
9.063.649 Income tax - article 25
Pajak penghasilan - pasal 29 30.503.158
49.959.410 Income tax - article 29
Pajak penghasilan - pasal 15 15.180
- Income tax - article 15
Pajak Pertambahan Nilai 5.846.402
6.239.138 Value Added Tax
Total 51.605.567
70.316.508 Total
b. Komponen beban pajak penghasilan badan b. Components of corporate income tax expense
Rincian beban pajak penghasilan badan pada tanggal 31 Desember 2011 dan 2010 adalah
sebagai berikut: Details of corporate income tax expense for
the year ended December 31, 2011 and 2010, consist of the following:
2011 2010
Tahun berjalan Current
Perusahaan 20.745.367
16.764.069 The Company
Entitas Anak 175.994.254
154.838.060 Subsidiaries
Sub-total 196.739.621 171.602.129
Sub-total Tangguhan
Deferred Perusahaan
21.550 235.353
The Company Entitas Anak
3.808.335 1.321.385 Subsidiaries
Sub-total 3.786.785
1.556.738 Sub-total
Total 192.952.836
173.158.867 Total