SETARA KAS Laporan Keuangan Konsolidasian 2009 Juni 2012
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
43
11. ASET TETAP lanjutan 11. FIXED ASSETS continued
Tahun yang berakhir pada tanggal 31 Desember 2010 Year ended December 31, 2010
Saldo Awal Saldo Akhir
Beginning Penambahan
Pengurangan Reklasifikasi
Ending Balance
Additions Deductions Reclassifications
Balance Biaya Perolehan
Acquisition Cost
Tanah 31.240.446.647
- 279.530.970
- 30.960.915.677
Land Bangunan
84.328.170.322 -
- 130.100.450
84.458.270.772 Building
Mesin 122.978.025.366
4.104.126.427 318.066.828
5.437.000 126.769.521.965
Machinery Inventaris Kantor
12.594.952.342 1.643.356.806
676.405.857 -
13.561.903.291 Office Equipment
Kendaraan 27.045.460.497
5.680.727.421 2.866.293.500
- 29.859.894.418
Vehicles Aset dalam penyelesaian
7.438.421.819 4.867.892.651
- 135.537.450
12.170.777.020 Construction in progress
Sub-total 285.625.476.993
16.296.103.305 4.140.297.155
- 297.781.283.143
Sub-total Akumulasi Penyusutan
Accumulated Depreciation
Bangunan 34.517.732.332
4.029.226.179 -
- 38.546.958.511
Building Mesin
98.281.274.091 7.199.376.438
202.742.859 -
105.277.907.670 Machinery
Peralatan Kantor 11.280.710.362
961.814.459 670.467.475
- 11.572.057.346
Office Equipment Kendaraan
17.127.297.798 3.779.037.895
2.565.624.171 -
18.340.711.522 Vehicles
Sub-Total 161.207.014.583
15.969.454.971 3.438.834.505
- 173.737.635.049 Sub-Total
Nilai Tercatat 124.418.462.410
124.043.648.094 Carrying Value
Tahun yang berakhir pada tanggal 31 Desember 2009 Year ended December 31, 2009
Saldo Awal Saldo Akhir
Beginning Penambahan
Pengurangan Reklasifikasi
Ending Balance
Additions Deductions Reclassifications
Balance Biaya Perolehan
Acquisition Cost
Tanah 31.240.446.647
- -
- 31.240.446.647
Land Bangunan
61.629.000.249 370.498.121
- 22.328.671.952
84.328.170.322 Building
Mesin 113.915.355.939
8.714.142.438 180.428.613
528.955.602 122.978.025.366
Machinery Peralatan Kantor
11.393.441.567 1.254.104.523
52.593.748 -
12.594.952.342 Office Equipment
Kendaraan 21.417.903.614
7.305.963.120 1.678.406.237
- 27.045.460.497
Vehicles Aset dalam penyelesaian
15.681.833.813 14.614.215.560
- 22.857.627.554
7.438.421.819 Construction in progress
Sub-Total 255.277.981.829
32.258.923.762 1.911.428.598
- 285.625.476.993
Sub-Total Akumulasi Penyusutan
Accumulated Depreciation
Bangunan 31.206.557.790
3.311.174.542 -
- 34.517.732.332
Building Mesin
90.800.533.371 7.661.169.335
180.428.615 -
98.281.274.091 Machinery
Peralatan Kantor 10.617.600.524
713.934.818 50.824.980
- 11.280.710.362
Office Equipment Kendaraan
15.801.472.870 2.975.671.257
1.649.846.329 -
17.127.297.798 Vehicles
Sub-Total 148.426.164.555
14.661.949.952 1.881.099.924
- 161.207.014.583
Sub-Total Nilai Tercatat
106.851.817.274 124.418.462.410
Carrying Value
Pada tahun 2012, pengurangan aset tetap termasuk
pengurangan karena
kehilangan pengendalian pada PT Putri Gelora Jaya, Entitas
Anak, dengan
harga perolehan
sebesar Rp5.151.107.520
beserta akumulasi
penyusutannya sebesar Rp3.796.753.900. In 2012, deductions to fixed assets include the
reductions of fixed assets due to loss of control over PT Putri Gelora Jaya, Subsidiary, with cost of
Rp5,151,107,520 and accumulated depreciation of Rp3,796,753,900.
Tanah yang dimiliki oleh Perusahaan dan Entitas Anak, seluas sekitar 410.829 meter persegi berupa
Hak Guna Bangunan HGB pada tanggal 30 Juni 2012. HGB tersebut akan berakhir pada
berbagai tanggal antara tahun 2014 sampai dengan 2033. Manajemen Perusahaan dan Entitas
Anak berkeyakinan bahwa HGB tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
The titles of land, which are owned by the Company and Subsidiaries, totaling 410,829
square meters as of June 30, 2012, represent Hak Guna Bangunan HGB. The HGB will expire on
various dates from year 2014 to 2033. The Company’s management believes that the HGB
can be renewed upon expiry.
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
44
11. ASET TETAP lanjutan 11. FIXED ASSETS continued
Pembebanan penyusutan adalah sebagai berikut: Depreciation is charged as follows:
30 JuniJune 30, 31 DesemberDecember 31,
Enam bulanSix months Satu tahunOne year
2012 2011
2011 2010
2009
Beban pokok penjualan 4.773.184.316
3.934.915.630 7.618.459.889
8.737.018.540 9.293.995.853
Cost of goods sold Beban usaha - penjualan
Operating expenses - selling Catatan 25
1.076.890.968 727.126.885
1.687.646.630 1.802.652.961
1.280.951.038 Note 25
Beban usaha - umum dan Operating expenses - general
administrasi Catatan 25 2.432.243.467
2.559.302.048 5.368.243.378
5.429.783.470 4.087.003.061
and administrative Note 25
Total 8.282.318.751
7.221.344.563 14.674.349.897
15.969.454.971 14.661.949.952
Total
Penjualan aset tetap adalah sebagai berikut: Disposal of fixed assets is as follows:
30 JuniJune 30, 31 DesemberDecember 31,
Enam bulanSix months Satu tahunOne year
2012 2011
2011 2010
2009
Harga perolehan 42.809.319.014
2.953.582.379 29.258.662.107
4.140.297.155 1.911.428.598
Acquisition cost Akumulasi depresiasi
12.040.222.273 2.343.515.044 14.676.540.933 3.438.834.505 1.881.099.924 Accumulated depreciation
Nilai tercatat 30.769.096.741
610.067.335 14.582.121.174
701.462.650 30.328.674
Carrying value Harga jual
36.539.290.910 3.670.115.667
92.440.473.110 3.928.043.786
130.676.788 Selling price
Laba Penjualan Aset Tetap 5.770.194.169
3.060.048.332 77.858.351.936
3.226.581.136 100.348.114
Gain on Disposal of Fixed Assets
Pada tahun 2011, penjualan aset tetap termasuk penjualan tanah dan bangunan Grup kepada pihak
berelasi Catatan 31. In 2011, disposals of fixed assets include sale of
land and buildings of Group to related party Note 31.
Pada tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009, bangunan, mesin, peralatan kantor
dan kendaraan Grup telah diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai
pertanggungan
sebesar Rp267.700.866.000,
Rp390.891.768.924, Rp265.497.471.200
dan Rp224.242.524.500,
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 building, machinery, office equipment and vehicles are insured against fire risk
and other
risk with
the sum
insured of
Rp267,700,866,000, Rp390,891,768,924,
Rp265,497,471,200 and
Rp224,242,524,500, respectively, which the management believes
adequate to cover possible losses from such risks.
Pada tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009, penambahan aset tetap diperoleh
melalui pembiayaan konsumen masing-masing sebesar
Rp1.866.722.000, Rp6.812.150.697,
Rp6.510.960.000 dan
Rp4.641.640.447 Catatan 19.
As of June 30, 2012, December 31, 2011, 2010 and 2009, additional fixed assets which were
acquired through consumer financing amounting to
Rp1,866,722,000, Rp6,812,150,697,
Rp6,510,960,000 and
Rp4,641,640,447, respectively Note 19.
Aset tetap Perusahaan dan PT Putri Gelora Jaya, berupa mesin senilai Rp19.519.455.000,
Rp22.224.040.450, Rp16.882.800.000
dan Rp16.882.800.000, masing-masing pada tanggal
30 Juni 2012, 31 Desember 2011, 2010 dan 2009, dijadikan jaminan untuk fasilitas pinjaman dari
PT Bank Central Asia Tbk, PT Bank CIMB Niaga Tbk dan PT Bank Ganesha Catatan 15.
The Company’s and PT Putri Gelora Jaya’s, fixed
assets -
machineries amounting
to Rp19,519,455,000,
Rp22,224,040,450, Rp16,882,800,000 and Rp16,882,800,000, as of
June 30, 2012, December 31, 2011, 2010 and 2009, respectively, were used as collateral for loan
facilities from PT Bank Central Asia Tbk, PT Bank CIMB Niaga Tbk and PT Bank Ganesha Note 15.