PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
50
16. UTANG BANK lanjutan 16. BANK LOANS continued
3. PT Bank Central Asia Tbk lanjutan 3. PT Bank Central Asia Tbk continued
Entitas anak PT Gelora Djaja b.
Subsidiary PT Gelora Djaja
Utang Bank Jangka Pendek Short-term Bank Loan
Berdasarkan Perjanjian Kredit No. 0897880 KREDKYO00 pada tanggal 8 Desember 2000,
Perusahaan memperoleh fasilitas kredit lokal rekening koran dari PT Bank Central Asia Tbk
BCA. Perjanjian kredit tersebut telah diubah beberapa kali. Perubahan terakhir berdasarkan
Pemberitahuan Pemberian Kredit No. 0689 SPPK78802015 pada tanggal 6 Mei 2015 untuk
memperpanjang
sementara jangka
waktu fasilitas pinjaman yang akan jatuh tempo pada
tanggal 8 Maret 2016 dan sampai dengan tanggal laporan keuangan konsolidasian disetujui
untuk diterbitkan,
masih dalam
proses perpanjangan. Tingkat bunga efektif yang
dibebankan sebesar 11,50 per tahun. Fasilitas kredit tersebut digunakan untuk modal kerja.
Pada tanggal 31 Desember 2014, saldo untuk pinjaman ini sebesar Rp2.767.618.391.
Based on Loan Agreement No. 0897880 KREDKYO00 dated December 8, 2000, the
Company entered into a local credit facility overdraft agreement with PT Bank Central
Asia Tbk BCA. The agreement was amended for several times. The latest was based on
Notice of Credit Agreement No. 0689 SPPK78802015 dated May 6, 2015, which
temporarily extends the period of loan until March 8, 2016 and still on process of extention
as of date of authorized issuance of the consolidated
financial statements.
The effective interest rate for this facility is 11.50
per annum. This credit facility is used for working
capital purposes.
As of
December 31, 2014, the outstanding loan for this facility amounted to Rp2,767,618,391.
Jaminan atas fasilitas kredit diatas berupa persediaan tembakau PT Gelora Djaja
Catatan 9. The collaterals of the above credit facility are
PT Gelora Djaj a’s tobacco inventory Note 9.
Selama periode perjanjian kredit, tanpa persetujuan tertulis dari BCA, PT Gelora Djaja
tidak diijinkan melakukan hal-hal berikut, antara lain:
During the period of the loan, PT Gelora Djaja is not allowed to carry out the following
activities without written approval from BCA, among others :
- Memperoleh tambahan pinjaman dari bank atau lembaga keuangan lainnya;
- Obtain an additional loan from other banks and or other financial institution;
Utang Bank Jangka Pendek Short-term Bank Loan
- Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan berafiliasi
kecuali untuk kegiatan operasional sehari- hari;
- Lending money to other companies include but not limited to afiliated companies
except for daily operations; - Tidak diijinkan melakukan penggabungan,
pengambilalihan, maupun pembubaran; - Not allowed to do merger, acquisition, and
liquidation; - Mengubah status institusi;
- Change institutional status. - Mengubah
susunan pengurus
dan pemegang saham PT Gelora Djaja.
- Change the composition of PT Gelora Djaja’s board of directors, commissioners
and shareholders. Manajemen PT Gelora Djaja berpendapat
ketentuan-ketentuan tersebut diatas sudah dipenuhi
pada tanggal
laporan posisi
keuangan konsolidasian. PT Gelora Djaja’s management is of the
opinion that the above negative covenants were complied as of consolidated statements
of financial position date.
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
51
17. PERPAJAKAN 17. TAXATION
a. Pajak Dibayar dimuka a. Prepaid Taxes
2015 2014
Pajak pertambahan nilai: Value - added taxes:
Pita cukai 24.021.308.648
26.497.747.756 Excise duty ribbons
Masukan 1.000.363.099
12.043.683.720 Input
Total 25.021.671.747 38.541.431.476
Total
b. Utang Pajak b. Taxes Payable
2015 2014
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 84.619.756
112.256.054 Article 4 2 - Final
Pasal 21 727.749.566
1.468.974.837 Tax article 21
Pasal 22 206.915.128
156.675.792 Tax article 22
Pasal 23 114.396.867
277.488.998 Tax article 23
Pasal 25 22.325.438
3.555.150.727 Tax article 25
Pasal 29 8.724.642.281
2.195.933.218 Tax article 29
Pajak pertambahan nilai 160.826.366
- Value-added tax
Total 10.041.475.402
7.766.479.626 Total
c. Beban Pajak Penghasilan c. Income Tax Expense
Beban pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense
of the
Company and
Subsidiaries are as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33 Perusahaan
The Company
Kini -
771.337.750 Current
Tangguhan 221.346.515
98.045.462 Deferred
221.346.515 869.383.212
Entitas Anak Subsidiaries
Kini 44.876.683.000
35.149.975.000 Current
Tangguhan 1.783.800.677
1.340.332.847 Deferred
46.660.483.677 36.490.307.847
Konsolidasian Consolidated
Kini 44.876.683.000
35.921.312.750 Current
Tangguhan 2.005.147.192
1.438.378.309 Deferred
Beban Pajak Penghasilan - Neto 46.881.830.192
37.359.691.059 Income Tax Expense - Net
d. Pajak Kini d. Current Tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan laba kena pajak atau rugi fiskal adalah
sebagai berikut: The reconciliation between income before
income tax expense as shown in the consolidated statements of profit or loss and
other comprehensive income and taxable income fiscal loss is as follows: