Catatan atas laporan keuangan konsolidasian lanjutan Notes to the consolidated financial statements continued
3 PENYAJIAN KEMBALI LAPORAN KEUANGAN TAHUN 2009.
4 KAS DAN SETARA KAS
Akun tersebut terdiri dari : Kas perusahaan
- Pabrik Gula 11 PG -
- Proyek Bobbin -
- Unit Tembakau Klaten 1 unit -
- SBU Unit Tembakau Jember 2 unit -
- Dasaplast -
- SBU RS Rumah Sakit 3 RS -
- Kantor Direksi -
Sub jumlah kas
- Bank Mandiri - Bank Agro
- Bank BRI - Bank Jam
- Bank BNI - Bank Bukopin
- BCA - Bank Niaga
Saldo bank terdiri dari : Banks :
Pada tahun 2011, perseroan menerapkan PSAK No. 1 Revisi 2009. Dampak penerapan standar akuntansi ini mengakibatkan laporan
posisi keuangan tanggal 1 Januari 201031 Desember 2009 dinyatakan kembali sebagaimana diharuskan oleh standar tersebut.
Rekening pada laporan posisi keuangan yang terpengaruh dari penerapan PSAK 1 Revisi 2009 adalah rekening Hak Minoritas
dan rekening Ekuitas. Hak Minoritas yang sebelumnya disajikan pada rekening tersendiri antara Liabilitas Jangka Panjang dan
Ekuitas, berdasarkan PSAK 1 revisi2009 rekening tersebut dicatat pada rekening Ekuitas sebagai sub rekening Kepenngan Non
Pengendali. Penyesuaian tersebut adalah sebagai berikut : In 2011, the company implementedPSAK 1 Revised 2009.
The impact of this accounting standard resulted in statements of financial position date of January 1, 2010
December 31, 2009 be restated as required by these standards. The account in the statement of financial position
are affected from the application of PSAK 1 Revised 2009 is an account of Minority and the account Equity. Minority
previously presented in a separate account of Long-Term Liabilities and Equity, based on PSAK 1 revised 2009
accounts minority are recorded in equity accounts as sub accounts Non-Controlling Interests. Adjustments are as
follows:
Penyesuaian
596.891 14.688.176
Bobbin project 45.116.200
25.681.500 Klaten tobacco unit
Cash on hands 849.818.845
744.999.485 Sugar factory units 11 units
This account consists of :
2011 2010
Rp Rp
Capital stock 6.668.434.046
860.333.173.407
26.532.404.880 16.940.868.462
PT Bank Agro 53.792.784.831
87.424.957.919 PT Bank BRI
- 61.870.671
PT Bank Niaga Sub jumlah bank rupiah
160.318.367.611 156.270.622.638
Sub total 5.952.501.572
3.657.712.069 PT Bank Bukopin
8.780.352 6.864.002
PT Bank BCA 4.075.627.600
Dalam mata uang rupiah : Rupiah :
42.593.141.646 34.043.381.316
PT Bank Mandiri
Disajikan PSAK 1 Rev 2006
Adjustnent
928.352.710 842.947.167
Sub total cash on hands 8.009.649
22.106.006 SBU Hospitals units 3 units
869.900 1.284.500
Directors Office 5.482.525
27.437.000 SBU Jember tobacco units 2 units
18.458.700 6.750.500
Kepenngan Non Pengendali Modal sumbangan
Equity
-
Dasaplast subsidiary
PT Bank Jatim 20.783.888.301
10.059.340.599 PT Bank BNI
10.654.866.029
Hak Minoritas
- 6.668.434.046
Non Controlling Interest Modal disetor
Saldo laba Dilaporkan
sebelumnya Previous
6.668.434.046 250.000.000.000
2.936.617.138 607.396.556.269
860.333.173.407 -
860.333.173.407 Donation capital
Ekuitas Minority
250.000.000.000 2.936.617.138
607.396.556.269
6.668.434.046 867.001.607.453
3. RESTATEMENT OF FINANCIAL STATEMENTS YEAR 2009
4. CASH AND CASH EQUIVALENTS
Retained earning kembali
Restated -
Dalam valuta asing : - Bank Mandiri USD
- Bank Mandiri EURO - Bank BRI USD
- Bank Agro USD - Bank Bukopin USD
Sub jumlah bank valas
Sub jumlah bank Deposito berjangka terdiri dari :
- Bank Mandiri - Bank Jam
- Bank BRI - Bank Danamon
Sub Jumlah deposito Total kas dan setara kas
5 PIUTANG USAHA
- Penjualan Tembakau - Piutang gula
- Penjualan Tetes - Piutang kompos
- Piutang PTR - Pelayanan rumah sakit
- Piutang di anak perusahaan Jumlah
-
Dalam mata uang rupiah Piutang kepada PTR
UPS Ngadiredjo Megah Agung
Peserko Tembakau PT Akar Ja
PT Miwon CV Trikarya
PT Karya Kompos Bagas Piutang Pelayanan Kesehatan ekstern
Piutang Tembakau Piutang dak lancar lainnya
Piutang di anak perusahaan 155.697.057
PT Bank Bukopin USDollar 28.498.113.764
17.062.115.907 Sub total
2.229.955.951 1.795.355.607
PT Bank BRI USDollar 562.250.368
247.726.056 PT Bank Agro USDollar
Foreign currencies : 16.605.850.334
13.257.036.391 PT Bank Mandiri US Dollar
2.312.995.171 1.606.300.796
PT Bank Mandiri EURO
42.735.679.595 63.834.482.132
Tobacco sales 48.797.500.550
11.076.000.000 Sugar trade receivable
Akun tersebut terdiri dari :
2011 2010
Rp Rp
- 400.000.000
PT Bank BRI 4.500.000.000
200.000.000 PT Bank Jatim
Jangka waktu deposito tersebut antara 1 - 3 bulan dengan bunga antara 6,25 - 8 per tahun.
Nilai kurs tengah Bank Indonesia tanggal 31 Desember 2011 dan 2010 untuk mata uang USD dan EURO masing-masing Rp8.991,00
dan Rp9.400, serta Rp 11,955,86 dan Rp13.510.
Kas perusahaan yang terdiri dari kas dalam perjalanan cash in transit dan kas dalam simpanan cash in safe diasuransikan kepada
beberapa perusahaan asuransi dari risiko kehilangan dan kebakaran dengan jumlah pertanggungan Rp 70.950.000.000,- untuk masa satu
tahun yang berakhir pada 1 Januari 2011 dan telah diperpanjang untuk tahun berikutnya.
4.500.000.000 33.100.000.000
Sub total time deposits 194.244.834.085
207.275.685.712 Total cash and cash equivalents
- 700.000.000
PT Bank Danamon
IDR : 3.040.718.606
2.561.042.891 Receivable of sugarcane Farmer
1.192.195.894 2.078.999.507
Receivable in its subsidiary 106.816.936.803
89.163.515.779 Total
3.040.718.606 2.561.042.891
Receivable of sugarcane Farmer 11.050.842.158
9.034.307.068 Hospital services
- 413.244.854
Mollases sales -
165.439.327 Compost sales
- 70.906.300
PT Karya Kompos Bagas 10.932.374.970
8.724.817.220 Hospital services external patient
- 6.240.177.007
Tobaco Peserko 27.390.000.000
- PT Miwon
107.000.000 107.000.000
UPS - Ngadiredjo -
11.076.000.000 Megah Agung
PT Akar Jati 1.380.500.550
- CV Trikarya
65.364.683.964 32.895.655.310
Sub total 385.308.645
2.036.712.385 Other non current receivables
1.192.195.894 2.078.999.507
Receivable in its subsidiary Midle rate of exchange of Bank Indonesia as of December 31,
2011 and 2010 for the USD and EURO each are Rp8.991 and Rp9.400, and Rp 11,955,86 and Rp13.510.
Cash and cash equivalent consisting of cash in transit and cash in safe are insured with some insurance companies
from the risk of loss and fires with a total coverage of Rp70.950.000.000, - for one year period ending onJanuary 1,
2011 and has been renewed for subsequence year.
5. TRADE RECEIVABLES
This account consists of :
19.920.000.000 -
1.016.585.299 -
Tobaco Receivables
Period of
time deposits are between 1-3 months with
an interest rate of between 6.25 - 8 per annum. Time deposits :
- 31.800.000.000
PT Bank Mandiri 188.816.481.375
173.332.738.545 Sub total banks
2011 2010
6.787.061.940