DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 78
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Pihak Berelasi Sifat relasi
Transaksi Related parties
Nature of Relationship Transactions
PT Kaltim Pacific Amoniak Afiliasi Affiliate
Jual beli amoniak, bantuan personil untuk pengoperasian dan pemeliharaan pabrik amoniak
KPA, penjualan utilitas, dan fasilitas, penggunaan tanah, dan penyediaan perumahan
bagi personil proyek amoniak KPA Sales and purchase of ammonia; outsource human resources to operate and
maintenance of KPA’s ammonia plant; utilities sales and facilities, land’s functioning and provider of housing for KPA’s ammonia
project officer
PT Bintang Sintuk Hotel Penyertaan saham oleh entitas anak
Investment in shares of stock by subsidiary Hotel Equator
Pembayaran beban makanan karyawan perusahaan Payment for the Company employees’ catering services.
Dana Pensiun Pupuk Kaltim Pendiri dan Pemberi Kerja Dana Pensiun
Founder and employer of Pension Fund PT Padi Energi Nusantara
Penyertaan saham Investment in shares of stock PT Kaltim Agro Nusantara
Penyertaan saham Investment in shares of stock
Mulai tahun 2002 tidak ada transaksi dengan PT Kaltim Lemindo Kimiatama, PT Kaltim Ambikawiratama, PT Kaltim Sahid
Baritosodakimia dan PT Kaltim Hexamindowiratama, sedangkan transaksi dengan PT Kaltim Saverina Fajar sudah tidak ada sejak
Juli 2007 karena perusahaan tersebut sudah tidak berproduksi lagi.
Since 2002, the Company has no transactions with PT Kaltim Lemindo Kimiatama, PT Kaltim Ambikawiratama,
PT Kaltim Sahid Baritosodakimia and PT Kaltim Hexamindowiratama, while there were no transactions with
PT Kaltim Saverina Fajar since July 2007 due to its unproductive condition
Jumlah gaji dan tunjangan yang diterima Dewan Komisaris dan Direksi Perusahaan dan entitas anak untuk tahun-tahun yang
berakhir pada tanggal 31 Desember 2011 dan 2010 masing- masing sebesar Rp 33.965.009.679 dan Rp 35.948.438.548
The remuneration paid to the member of the Board of Commissioners and Directors of the Company and
subsidiaries were
Rp 33,965,009,679
and Rp 35,948,438,548 respectively for the years ended
December 31, 2011 and 2010.
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 79
Paraf
Aset: Assets:
2011 2010
2011 2010
Rp Rp
Piutang usaha: Trade Receivables:
PT OCI Kaltim Melamine PT OCI Kaltim Melamine
dh PT DSM Kaltim Melamine Formerly PT DSM Kaltim Melamine
termasuk 2011: USD 31,262,929 including 2011: USD 31,262,929
dan 2010: USD 23.415.757 321,223,527,389
251,057,628,589 3.02
0.03 and 2010: USD 23.415.757
PT Pupuk Sriwidjaja Palembang 53,850,360,241
72,159,985,533 0.01
PT Pupuk Sriwidjaja Palembang PT Petrokimia Gresik Persero
PT Petrokimia Gresik Persero termasuk dan 2010: USD 2.544.063
30,707,907,266 45,080,595,679
0.29 0.01
including and 2010: USD 2.544.063 PT Kaltim Pacific Ammonia
PT Kaltim Pacific Ammonia termasuk 2011: USD 839,955
including 2011: USD 839,955 dan 2010: USD 1.289.274
7,629,538,455 13,012,122,091
0.07 0.00
and 2010: USD 1,289,274 PT Kaltim Hexamindowiratama
7,612,822,589 7,612,822,589
0.07 0.00
PT Kaltim Hexamindowiratama PT Kaltim Lemindo Kimiatama
7,583,907,682 7,583,907,682
0.07 0.00
PT Kaltim Lemindo Kimiatama PT Kaltim Parna Industri
-- PT Kaltim Parna Industri
termasuk 2011: USD 582,583 --
including 2011: USD 582,583 dan 2010: USD 391.963
9,161,787,630 3,907,535,756
0.09 0.00
and 2010: USD 391.963 Karyawan PT KIE BSD
5,474,301,229 190,111,859
0.05 0.00
Karyawan PT KIE BSD PT Mega Eltra
5,116,325,000 --
0.05 --
PT Mega Eltra PT Kaltim Ambikawiratama
3,682,517,051 3,682,517,051
0.03 0.00
PT Kaltim Ambikawiratama PT Pukati Pelangi Patani Berseri
2,909,551,466 2,909,551,466
0.03 0.00
PT Pukati Pelangi Patani Berseri PT Kaltim Sahid Baritosodakimia
2,084,892,573 2,084,892,573
0.02 0.00
PT Kaltim Sahid Baritosodakimia PT Pukati Niaga Sejahtera
1,598,165,504 1,445,463,644
0.02 0.00
PT Pukati Niaga Sejahtera PT Rekayasa Industri
PT Rekayasa Industri termasuk 2011: USD 67,396
including 2011: USD 67,396 dan 2010: USD 55.747
806,618,874 2,833,851,033
0.01 0.00
and 2010: USD 55.747 PT Kaltim Methanol Industri
PT Kaltim Methanol Industri termasuk 2011: USD 15,374
including 2011: USD 15,374 dan 2010: USD 59,132
109,672,439 553,875,767
0.00 0.00
and 2010: USD 59,132 RS Pupuk Kaltim
80,324,713 842,767,615
0.00 0.00
RS Pupuk Kaltim PT Kaltim Equator Hotel
36,413,354 677,085,561
0.00 0.00
PT Kaltim Equator Hotel PT Kaltim Multi Boga Utama
49,294,784 37,800,840
0.00 0.00
PT Kaltim Multi Boga Utama PT Bintang Sintuk Hotel
15,330,700 29,036,700
0.00 0.00
PT Bintang Sintuk Hotel Lain-lain
3,376,516,608 337,308,146
0.03 0.00
Others Jumlah
463,109,775,547 416,038,860,174
3.82 0.05
Total Cadangan penurunan nilai
33,691,326,348 51,620,609,866
0.32 0.01
Allowance for impairment
Jumlah Bersih 429,418,449,199
364,418,250,308 3.50
0.04 Total - net
Persentase Terhadap Jumlah Aset
Percentage to Related Total Assets
Perusahaan menentukan cadangan kerugian penurunan nilai piutang kepada pihak berelasi dan pihak ketiga secara kolektif,
dihitung dari persentase potensi gagal bayar potential of default dikalikan saldo piutang yang bersangkutan sesuai umur piutang.
Potential of default berasal dari pengalaman kerugian piutang yang sudah terjadi berdasarkan data historis setiap jenis piutang
minimal selama 3 tahun terakhir. The Company determines impairment loss on accounts
receivable from related parties and third parties collectively, calculated from the percentage of potential default
multiplied by the corresponding outstanding amounts according to the age of receivables. Potential default is
derived from the experience of loss that has occurred in the receivables based on historical data of each type accounts
for at least 3 years.
Disamping penerapan metode tersebut di atas, terdapat penyisihan piutang kepada beberapa pihak berelasi dengan
pertimbangan pihak-pihak tersebut saat ini mengalami ketidakmampuan dalam memenuhi liabilitas-liabilitasnya. Pihak
berelasi tersebut adalah: Besides the application of the methods mentioned above,
there is allowance for doubtful accounts relating to some of the considerations that the parties are currently
experiencing which is the an inability to meet its obligations. These parties are :
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 80
Paraf
PT Kaltim Hexamindowiratama KHW Berdasarkan Surat No.65DU-JKTXII.2001 tanggal 7 Desember
2001, Perusahaan mengakhiri kerjasama dengan PT Kaltim Hexamindowiratama
KHW sehubungan
dengan ketidakmampuan KHW untuk memenuhi liabilitas-liabilitasnya
kepada pihak ketiga, yang mengakibatkan KHW saat ini ditempatkan dibawah pengawasan dan proses litigasi Badan
Penyehatan Perbankan Nasional BPPN yang sekarang menjadi PT Perusahaan Pengelola Aset PT PPA.
PT Kaltim Hexamindowiratama KHW Based on the Letter No. 365DU-JKTXII.2001 dated
December 7, 2001, the Company impaired the receivable from PT Kaltim Hexamindowiratama KHW, due
to KHW’s inability to fulfill its obligations to third party, and as a result,
KHW is now under the supervision and litigation process by the Indonesian Banking Restructuring Agency BPPN and
is now called PT Perusahaan Pengelola Aset PT PPA.
PT Kaltim Sahid Baritosodakimia KSB Progres piutang kepada PT Kaltim Sahid Baritosodakimia KSB
adalah berdasarkan Cessie dari BPPN sudah dibeli oleh Infinity Capital Coorporation ICC dari Hongkong, dalam beberapa kali
pertemuan dengan pihak ICC dan Pemegang Saham yang lain yaitu PT Barito Pasific Lumber Co, yang disampaikan kedua belah
pihak bahwa piutang PKT kepada KSB akan dikonversi sebagai penyertaan, namun pihak Perusahaan keberatan atas konversi
piutang tersebut. PT Kaltim Sahid Baritosodakimia KSB
The receivable
progress to
PT Kaltim
Sahid Baritosodakimia KSB was based on Cessie from BPPN
that had been bought by Infinity Capital Corporation ICC from Hongkong, based on several meetings wit ICC and
other shareholder, PT Barito Pasific Lumber Co, concerning the due from PKT to KSB which will be converted into
investment, however the Company objected on the conversion of receivable.
PT Kaltim Ambikawiratama KAW Piutang kepada PT Kaltim Ambikawiratama KAW telah masuk
juga ke PT PPA dan sudah ikut program PPAK tahap III akhir dari PPA yaitu penjualan utang cassie pada bulan Oktober 2003
tetapi tidak ada yang membeli, sehingga sekarang KAW mempunyai utang kepada PT PPA.
PT Kaltim Ambikawiratama KAW The due from PT Kaltim Ambikawiratama KAW has been
included to PT PPA and has followed PPAK program step III final of PPA which is sale of liabilities cassie in
October 2003 with no buyer, so KAW has liabilities to PT PPA.
PT Kaltim Lemindo Kimiatama KLK Sejak 2002 piutang PT Kaltim Lemindo Kimiatama KLK telah
dialihkan kepada PT PPA, karena KLK berhenti beroperasi. PT Kaltim Lemindo Kimiatama KLK
Since 2002, due from PT Kaltim Lemindo Kimiatama KLK has been transferred to PT PPA because it closed its
operations.
Piutang kepada PT Kaltim Hexamindowiratama, PT Kaltim Ambikawiratama, PT Kaltim Sahid Baritosodakimia dan PT Kaltim
Lemindo Kimiatama telah dicadangkan masing-masing sebesar 100.
The receivables to PT Kaltim Hexamindowiratama, PT Kaltim Ambikawiratama, PT Kaltim Sahid
Baritosodakimia, PT Kaltim Lemindo Kimiatama had been reserved at 100.
Manajemen berkeyakinan bahwa cadangan penurunan nilai atas piutang usaha adalah cukup untuk menutupi kerugian yang
mungkin timbul dari tidak tertagihnya piutang tersebut. Management believes that the allowance for impairment of
accounts receivable is adequate to cover possible losses on uncollectible accounts.
Manajemen juga berkeyakinan bahwa tidak terdapat risiko yang terkonsentrasi secara signifikan atas piutang kepada pihak
berelasi. Management also believes that there are no significant
concentrations of credit risk on the receivables.
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 81
Paraf
2011 2010
2011 2010
Rp Rp
Piutang Lain-lain: Other Receivables:
PT OCI Kaltim Melamine PT OCI Kaltim Melamine
dh PT DSM Kaltim Melamine formerly PT DSM Kaltim Melamine
termasuk 2011: USD 3,231,950 including 2011: USD 3,231,950
dan 2010: USD 2,187,213 67,979,107,103
44,311,701,678 0.64
0.50 and 2010: USD 2,187,213
PT Kaltim Sahid Baritosodakimia 19,410,349,977
19,410,349,977 0.18
0.22 PT Kaltim Sahid Baritosodakimia
PT Kaltim Parna Industri PT Kaltim Parna Industri
termasuk 2011: USD 2,150 including 2011: USD 2,150
dan 2010: USD 40,045.67 2,839,622,959
2,756,621,052 0.03
0.03 and2010: USD 40,045.67
PT Kaltim Pacific Amoniak PT Kaltim Pacific Amoniak
termasuk 2011: USD 8,200 including 2011: USD 8,200
dan 2010: USD 5,600 2,557,253,210
2,511,281,302 0.02
0.03 and 2010: USD 5,600
PT Kaltim Cipta Yasa 4,003,340,185
2,892,693,188 0.04
0.03 PT Kaltim Cipta Yasa
PT Kaltim Ambikawiratama 1,894,981,855
1,894,981,855 0.02
0.02 PT Kaltim Ambikawiratama
PT Kaltim Methanol Industri 166,744,382
903,634,700 0.00
0.01 PT Kaltim Methanol Industri
PT Kaltim Adhiguna Dermaga 27,149,518
736,714,271 0.00
0.01 PT Kaltim Adhiguna Dermaga
PT Kalimantan Agro Nusantara 29,700,000
709,507,030 0.00
0.01 PT Kalimantan Agro Nusantara
PT Kaltim Adventure T T 386,269,928
607,260,136 0.00
0.01 PT Kaltim Adventure T T
RS Pupuk Kaltim 27,970,395
569,459,876 0.00
0.01 RS Pupuk Kaltim
PT Kaltim Hexaminewiratama 387,833,717
387,833,717 0.00
0.00 PT Kaltim Hexaminewiratama
PT Bintang Sintuk Hotel --
343,146,955 --
0.00 PT Bintang Sintuk Hotel
PT Pukati Niaga Sejahtera 275,515,797
269,840,156 0.00
0.00 PT Pukati Niaga Sejahtera
Yayasan Kesejahteraan Hari Tua 160,561,375
105,604,024 0.00
0.00 Yayasan Kesejahteraan Hari Tua
PT Kaltim Bahana Adhiguna PT Kaltim Bahana Adhiguna
termasuk 2011: USD 15,100 including 2011: USD 15,100
dan 2010: USD 6,407.57 141,308,838
92,537,846 0.00
0.00 and 2010: USD 6,407.57
PT Kaltim Satria Samudera 31,236,311
25,554,437 0.00
0.00 PT Kaltim Satria Samudera
PT Pupuk Sriwidjaja Palembang --
12,337,050 --
0.00 PT Pupuk Sriwidjaja Palembang
PT Pupuk Sriwidjaja Persero 121,327,930
-- 0.00
PT Pupuk Sriwidjaja Persero Dana Pensiun PKT
253,366,122 11,362,749
0.00 0.00
Dana Pensiun PKT Lain - lain
10,471,251,925 3,516,982,234
0.10 0.04
Others Jumlah
111,164,891,527 82,069,404,233
1.05 0.92
Total Cadangan penurunan nilai
56,600,334,473 31,220,703,044
0.53 0.35
Allowance for impairment
Jumlah bersih 54,564,557,054
50,848,701,189 0.51
0.57 Total - net
Persentase Terhadap Jumlah Aset
Percentage to Related Total Assets