Faktor dan Kebijakan Manajemen Risiko Keuangan

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Berakhir pada Tanggal-tanggal 31 Maret 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 March 31, 2013 and December 31, 2012 Expressed in Rupiah, unless Otherwise Stated Lampiran 547 Schedule

26. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

lanjutan 26 . FINANCIAL INSTRUMENTS, RISKS MANAGEMENT AND CAPITAL MANAGEMENT continued

b. Nilai Wajar

Instrumen Keuangan

b. Fair Value of Financial Instruments

Nilai buku berdasarkan nilai nosional dari kas dan setara kas, setara kas yang dibatasi penggunaannya, piutang usaha, piutang lain- lain, utang bank jangka pendek, utang usaha, utang lain-lain dan liabilitas yang masih harus dibayar dalam laporan keuangan konsolidasian mendekati nilai wajarnya karena sebagian besar bersifat jangka pendek atau nilai wajarnya tidak dapat ditentukan secara handal. Utang bank jangka panjang dan utang pembiayaan konsumen merupakan pinjaman yang memiliki suku bunga variabel dan tetap yang disesuaikan dengan pergerakan suku bunga pasar sehingga nilai tercatat liabilitas keuangan tersebut telah mendekati nilai wajarnya. The carrying amounts based on notional amounts of cash and cash equivalents, restricted cash equivalents, trade receivables, other receivables, short-term bank loans, trade payables, other payables and accrued liabilities in the consolidated financial statements reasonably approximate their fair values because they are mostly short-term in nature or their fair values cannot be reliably determined. Long-term bank loans and consumer financing payables are liabilities with floating and fixed interest rates which are adjusted with the movements of market interest rates, thus the carrying value of the financial liabilities approximate their fair values. Uang jaminan tidak dinyatakan sebesar harga pasarnya dan nilai wajarnya tidak dapat diukur secara handal tanpa biaya berlebihan, dicatat pada nilai nominal. Adalah tidak praktis untuk mengestimasi nilai wajar dari uang jaminan karena tidak ada jangka waktu pembayaran yang pasti meskipun tidak diharapkan akan diselesaikan dalam 12 bulan sejak tanggal laporan posisi keuangan konsolidasian. Security deposits which are not stated at their quoted market prices and whose fair values cannot be reliably measured without incurring excessive cost are carried at their nominal amount. It is not practical to estimate the fair value of the security deposit because there is no definite repayment term although it is not expected to be settled within 12 months after the date of the consolidated statement of financial position.

c. Manajemen Modal

c. Capital Management

Grup bertujuan mencapai struktur modal yang optimal untuk memenuhi tujuan usaha, diantaranya dengan mempertahankan rasio modal yang sehat dan maksimalisasi nilai pemegang saham. The Group aims to achieve an optimal capital structure in pursuit of its business objectives, which include maintaining healthy capital ratios and maximizing shareholders value. Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Berakhir pada Tanggal-tanggal 31 Maret 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 March 31, 2013 and December 31, 2012 Expressed in Rupiah, unless Otherwise Stated Lampiran 548 Schedule 27. INFORMASI SEGMEN 27. SEGMENT INFORMATION 31 Maret 2013March 31, 2013 Pemasaran dan Distribusi Rokok Percetakan Marketing and Eliminasi Total Cigarette Printing Distribution Elimination Total PENJUALAN NETO 340.878.950.729 432.589.513.643 356.408.475.262 417.059.989.109 NET SALES LABA RUGI USAHA 30.237.948.030 26.197.030.905 3.906.383.758 60.341.362.693 OPERATING INCOME LOSS PENDAPATAN BEBAN OTHER INCOME LAIN-LAIN EXPENSES Laba penjualan aset tetap 862.346.018 1.896.630 - 860.449.388 Gain on sale of fixed assets Pendapatan bunga 2.875.052.694 89.401.927 - 2.964.454.621 Interest income Beban bunga 4.181.687.150 - 4.181.687.150 Interest expense Laba rugi selisih kurs - neto 319.371.418 - - 319.371.418 Foreign exchange gain loss - net Lain-lain - neto 438.582.770 80.518.926 - 358.063.844 Others - net Pendapatan Beban Lain-lain - Neto 325.077.087 6.986.371 - 318.090.716 Other Income Expenses - Net LABA RUGI SEBELUM INCOME LOSS BEFORE BEBAN MANFAAT INCOME PAJAK PENGHASILAN 29.912.870.943 26.204.017.276 3.906.383.758 60.023.271.977 TAX EXPENSE BENEFIT BEBAN MANFAAT INCOME TAX EXPENSE PAJAK PENGHASILAN BENEFIT Kini 6,493,527,233 - 6.657.349.250 - 13.150.876.483 Current Tangguhan 363,559,143 - 71,203,624 - 292.355.519 Deferred Beban Pajak Penghasilan - Neto 6.857.086.376 - 6.586.145.626 - 13.443.232.002 Income Tax Expense - Net TOTAL LABA RUGI TOTAL COMPREHENSIVE KOMPREHENSIF INCOME LOSS FOR PERIODE BERJALAN 23.055.784.567 19.617.871.650 3.906.383.758 46.580.039.976 THE PERIOD Informasi lainnya Other information Aset segmen 1.291.088.629.985 - 199.975.185.982 445.784.147.618 1.045.279.668.349 Segment assets Liabilitas segmen ` 316.305.045.634 - 128.086.621.365 102.104.710.348 342.286.956.651 Segment liabilities Penyusutan 4.182.100.230 889.820.156 - 5.071.920.387 Depreciation 31 Maret 2012March 31, 2012 Pemasaran dan Distribusi Rokok Percetakan Marketing and Eliminasi Total Cigarette Printing Distribution Elimination Total PENJUALAN NETO 220.455.436.933 2.384.749.304 238.203.083.090 227.600.473.592 233.442.795.735 NET SALES LABA RUGI USAHA 26.637.596.332 525.453.063 4.451.765.086 3.300.888.328 27.263.020.027 OPERATING LOSS INCOME PENDAPATAN BEBAN OTHER INCOME LAIN-LAIN EXPENSES Laba penjualan aset tetap 52.539.681 - 26.425.559 - 78.965.240 Gain on sale of fixed assets Pendapatan bunga 601.475 294.387 55.116.678 - 56.012.540 Interest income Laba selisih kurs - neto 503.545.397 - 54.000 - 503.599.397 Foreign exchange gain - net Beban bunga 6.166.976.157 80.443.655 - - 6.247.419.811 Interest expense Lain-lain - neto 396.802.313 119.855.947 117.613.962 - 159.332.404 Others - net Pendapatan Beban Lain-lain - Neto 6.220.578.085 200.005.215 36.125.725 6.456.709.024 Other Income Expenses - Net LABA RUGI SEBELUM INCOME LOSS BEBAN MANFAAT BEFORE INCOME PAJAK PENGHASILAN 20.417.018.247 725.458.277 4.415.639.361 3.300.888.328 20.806.311.003 TAX EXPENSE BENEFIT BEBAN MANFAAT INCOME TAX EXPENSE PAJAK PENGHASILAN BENEFIT Kini 5.140.775.393 - 1.135.715.000 - 6.276.490.393 Current Tangguhan 419.860.181 - 65.148.006 - 485.008.186 Deferred Beban Pajak Penghasilan - Neto 4.720.915.212 1.070.566.994 - 5.791.482.207 Income Tax Expense - Net TOTAL LABA RUGI TOTAL COMPREHENSIVE KOMPREHENSIF INCOME LOSS FOR PERIODE BERJALAN 15.696.103.035 725.458.277 3.345.072.367 3.300.888.328 15.014.828.796 THE PERIOD Informasi lainnya Other information Aset segmen 771.199.049.239 9.247.783.272 126.603.342.088 229.598.611.133 677.451.563.466 Segment assets Liabilitas segmen 352.241.657.257 8.600.659.332 86.401.613.364 69.156.288.280 378.087.641.672 Segment liabilities Penyusutan 2 2.853.226.375 63.112.551 763.478.906 - 3.679.817.831 Depreciation