Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Berakhir pada Tanggal-tanggal 30 Juni 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 June 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
Enam bulan Enam bulan Six months Six months
Beban Penjualan Selling Expenses
Promosi dan iklan 20.428.769.618
11.241.218.640 Promotion and advertising
Gaji dan honor 16.562.009.572
10.472.556.922 Salary and honorarium
Percetakan dan perlengkapan 6.069.294.167
3.247.595.692 Printing and supplies
Pengurusan dan perijinan 5.873.726.404
3.850.094.176 Permit and licenses
Ekspedisi 2.374.382.872
2.293.863.513 Expedition
Bahan bakar minyak dan parkir 2.284.750.965
1.921.137.208 Fuel and parking
Tunjangan 1.916.559.192
2.273.939.434 Allowances
Akomodasi 1.415.318.697
1.170.661.915 Accomodation
Tunjangan hari raya 1.378.159.300
1.007.725.367 Thirteenth month salaries
Sewa 1.332.197.784
868.617.199 Rental
Penyusutan 1.280.512.613
1.076.890.968 Depreciation
Jamsostek 1.171.984.398
553.329.928` Jamsostek
Pemeliharaan kendaraan 595.507.066
565.014.997 Maintenance for vehicles
Riset dan pengembangan 576.661.920
635.576.731 Research and development
Asuransi 538.794.812
427.602.942 Insurance
Jasa pihak eksternal 237.191.829
181.543.357 Outsource services
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 1.701.856.745
2.027.241.762 Rp500 million
Sub-total 66.545.196.250
44.626.908.436 Sub-total
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan honor 24.094.602.594
21.777.513.320 Salaries and honorarium
Jasa pihak eksternal 4.081.959.706
2.227.530.603 Outsource services
Tunjangan hari raya Thirteenth month salaries
dan gratifikasi 3.393.890.658
3.149.000.009 and gratuities
Pemeliharaan 2.458.836.309
901.332.101 Maintenance
Sewa 2.297.722.929
1.252.788.615 Rent
Penyusutan 2.248.176.446
2.432.243.467 Depreciation
Jamsostek 1,033.601.810
319.571.739 Jamsostek
Perlengkapan kantor 1.029.729.475
513.109.523 Office supplies
Perjalanan dinas 982.885.373
516.993.135 Official travel
Listrik, air, minyak dan gas 877.275.687
898.238.756 Utilities
Tunjangan 753.923.698
1.379.333.284 Allowances
Telekomunikasi 566.194.387
378.580.805 Telecomunication
Pajak bumi dan bangunan 515.848.793
302.480.448 Property tax
Pesangon karyawan 468.214.686
664.504.470 Severance
Rumah tangga kantor 444.616.306
768.549.297 Office expenses
Perijinan 429.920.770
362.592.391 License
Pos, fotokopi dan koran 355.075.644
250.978.422 Postal, photocopy and newspaper
Langganan dan iuran 227.897.700
188.640.000 Subscription and fees
Biaya tenaga ahli 47.985.874
894.771.569 Professional fees
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 2.999.787.515
2.467.882.179 Rp500 million
Sub-total 49.308.146.360
41.646.634.133 Sub-total
Total 115.853.342.610
86.273.542.569 Total
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Berakhir pada Tanggal-tanggal 30 Juni 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 June 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.