Beban Manfaat Pajak Penghasilan Income Tax Expense Benefit

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless Otherwise Stated 74

27. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

lanjutan

27. FINANCIAL INSTRUMENTS,

RISKS MANAGEMENT AND CAPITAL MANAGEMENT continued b. Nilai Wajar Instrumen Keuangan lanjutan b. Fair Value of Financial Instruments continued 2012 Nilai Tercatat Nilai Wajar Carrying Value Fair Value Liabilitas Keuangan Financial Liabilities Liabilitas keuangan diukur pada biaya perolehan diamortisasi: Financial liabilities at amortized cost: Liabilitas keuangan jangka pendek Short-term financial liabilities Utang bank jangka pendek 298.401.104.901 298.401.104.901 Short-term bank loans Utang usaha 144.753.759.788 144.753.759.788 Trade payables Utang lain-lain 12.901.121.506 12.901.121.506 Other payables Liabilitas yang masih harus dibayar 6.312.532.612 6.312.532.612 Accrued liabilities Bagian utang jangka panjang yang jatuh Current maturities of tempo dalam satu tahun: long-term loans: Utang bank 8.262.059.619 8.262.059.619 Bank loans Utang pembiayaan konsumen 3.478.408.269 3.478.408.269 Consumer financing payables Liabilitas keuangan jangka panjang Long-term financial liabilities Utang jangka panjang setelah dikurangi Long-term loans - net bagian yang jatuh tempo dalam satu tahun: of current maturities Utang bank 18.548.268.391 18.548.268.391 Bank loans Utang pembiayaan konsumen 1.357.004.448 1.357.004.448 Consumer financing payables Total 494.014.259.534 494.014.259.534 Total 2011 Nilai Tercatat Nilai Wajar Carrying Value Fair Value Aset Keuangan Financial assets Pinjaman yang diberikan dan piutang: Loans and receivables: Kas dan setara kas 103.484.742.930 103.484.742.930 Cash and cash equivalents Setara kas yang dibatasi Restricted cash penggunaannya 1.800.000.000 1.800.000.000 equivalents Piutang usaha 35.622.852.378 35.622.852.378 Trade receivables Piutang lain-lain 167.486.848 167.486.848 Other receivables Aset lain-lain uang jaminan 68.347.062 68.347.062 Other asset security deposits Total 141.143.429.218 141.143.429.218 Total Liabilitas Keuangan Financial Liabilities Liabilitas keuangan diukur pada biaya perolehan diamortisasi: Financial liabilities at amortized cost: Liabilitas keuangan jangka pendek Short-term financial liabilities Utang bank jangka pendek 278.981.555.140 278.981.555.140 Short-term bank loans Utang usaha 77.807.553.982 77.807.553.982 Trade payables Utang lain-lain 9.700.446.183 9.700.446.183 Other payables Liabilitas yang masih harus dibayar 5.905.838.568 5.905.838.568 Accrued liabilities Bagian utang jangka panjang yang jatuh Current maturities of tempo dalam satu tahun: long-term loans: Utang bank 6.774.882.592 6.774.882.592 Bank loans Utang pembiayaan konsumen 2.828.603.016 2.828.603.016 Consumer financing payables Liabilitas keuangan jangka panjang Long-term financial liabilities Utang jangka panjang setelah dikurangi Long-term loans - net bagian yang jatuh tempo dalam satu tahun: of current maturities Utang bank 26.899.171.717 26.899.171.717 Bank loans Utang pembiayaan konsumen 3.245.545.638 3.245.545.638 Consumer financing payables Total 412.143.596.836 412.143.596.836 Total 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 Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless Otherwise Stated 75

27. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

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27. FINANCIAL INSTRUMENTS,

RISKS MANAGEMENT AND CAPITAL MANAGEMENT continued c. Manajemen Modal lanjutan c. Capital Management continued Manajemen memantau modal dengan menggunakan beberapa ukuran leverage keuangan seperti rasio utang terhadap ekuitas. Rasio utang terhadap ekuitas untuk tahun- tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011 masing-masing sebesar 0,84 dan 1,61. Management monitors capital using several financial leverage measurements such as debt to equity ratio. The debt to equity ratio for the years ended December 31, 2012 and 2011 amounted to 0.84 and 1.61, respectively. 28. INFORMASI SEGMEN 28. SEGMENT INFORMATION 31 Desember 2012December 31, 2012 Pemasaran dan Distribusi Rokok Percetakan Marketing and Eliminasi Total Cigarette Printing Distribution Elimination Total PENJUALAN NETO 1.064.491.422.593 4.205.963.817 1.153.590.928.417 1.103.226.089.098 1.119.062.225.729 NET SALES BEBAN POKOK PENJUALAN 869.014.518.470 4.295.359.440 1.030.973.029.394 1.089.861.702.596 814.421.204.708 COST OF GOODS SOLD LABA RUGI BRUTO 195.476.904.123 89.395.623 122.617.899.023 13.364.386.502 304.641.021.021 GROSS PROFIT LOSS BEBAN USAHA OPERATING EXPENSES Beban penjualan 46.121.038.416 99.905.868 55.949.454.898 - 102.170.399.182 Selling expenses Beban umum dan General and administrative administrasi 53.443.990.648 547.746.306 33.631.753.365 500.000.000 87.123.490.319 expenses Total Beban Usaha 99.565.029.064 647.652.174 89.581.208.263 500.000.000 189.293.889.501 Total Operating Expenses LABA RUGI USAHA 95.911.875.059 737.047.797 33.036.690.760 12.864.386.502 115.347.131.520 OPERATING INCOME LOSS PENDAPATAN BEBAN OTHER INCOME LAIN-LAIN EXPENSES Pendapatan dividen kas 72.046.170.685 - - 72.046.170.685 - Cash dividend income Laba pelepasan entitas anak - - - 7.464.865.843 7.464.865.843 Gain on sale of subsidiary Laba penjualan aset tetap 5.946.995.423 - 477.354.225 - 6.424.349.648 Gain on sale of fixed assets Pendapatan bunga 568.233.329 434.037 203.752.559 - 772.419.925 Interest income Beban bunga 24.615.873.426 141.747.532 372.547.462 - 25.130.168.420 Interest expense Laba rugi selisih kurs - neto 1.409.661.161 31 - - 1.409.661.130 Foreign exchange gain loss - net Lain-lain - neto 2.218.357.483 139.018.518 29.181.839 - 2.108.520.804 Others - net Pendapatan Beban Lain-lain - Neto 54.754.222.333 280.331.982 337.741.161 64.581.304.842 9.769.673.330 Other Income Expenses - Net LABA RUGI SEBELUM INCOME LOSS BEFORE BEBAN MANFAAT INCOME PAJAK PENGHASILAN 150.666.097.392 1.017.379.779 33.374.431.921 77.445.691.344 105.577.458.190 TAX EXPENSE BENEFIT BEBAN MANFAAT INCOME TAX EXPENSE PAJAK PENGHASILAN BENEFIT Kini 18.918.788.000 - 8.409.649.000 - 27.328.437.000 Current Tangguhan 1.289.491.328 - 342.253.691 - 947.237.637 Deferred Beban Pajak Penghasilan - Neto 20.208.279.328 - 8.067.395.309 - 28.275.674.637 Income Tax Expense - Net TOTAL LABA RUGI TOTAL COMPREHENSIVE KOMPREHENSIF INCOME LOSS FOR PERIODE BERJALAN 130.457.818.064 1.017.379.779 25.307.036.612 77.445.691.344 77.301.783.553 THE PERIOD Informasi lainnya Other information Aset segmen 1.412.731.789.206 - 233.979.799.724 439.460.435.030 1.207.251.153.900 Segment assets Liabilitas segmen ` 533.105.297.425 - 187.116.106.757 169.274.614.003 550.946.790.179 Segment liabilities Penyusutan 14.024.181.726 247.364.107 3.209.578.505 - 17.481.124.338 Depreciation Segmen Geografis Geographical Segment Di luar Indonesia Indonesia Outside Indonesia Total _____ Penjualan neto Net sales Rokok 1.057.680.296.707 2.236.420.400 1.059.916.717.107 Cigarette Filter dan OPP Rokok 56.817.007.526 - 56.817.007.526 Filter and Oriented polypropylene Percetakan 2.328.501.096 - 2.328.501.096 Printing Total 1.116.825.805.329 2.236.420.400 1.119.062.225.729 Total