Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 31 Desember 2012
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Ended March 31, 2013 and December 31, 2012
Expressed in Rupiah, unless Otherwise Stated
Lampiran 545 Schedule
25. BEBAN USAHA 25
.
OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
2013 2012
Tiga bulan Tiga bulan Three months Three months
Beban Penjualan Selling Expenses
Gaji dan honor 7.594.443.356
5.404.594.875 Salary and honorarium
Promosi dan iklan 7.285.433.947
4.831.191.252 Promotion and advertising
Pengurusan dan perijinan 2.087.135.406
2.247.117.194 Permit and licenses
Percetakan dan perlengkapan 1.412.837.278
982.770.699 Printing and supplies
Bahan bakar
minyak dan
parkir 1.103.855.946
937.456.471 Fuel and parking
Ekspedisi 1.082.535.146
1.119.315.740 Expedition
Tunjangan 908.251.988
712.147.793 Allowances
Tunjangan hari raya 680.866.800
491.018.100 Thirteenth month salaries
Sewa 664.845.234
444.720.261 Rental
Penyusutan 641.858.422
513.462.007 Depreciation
Akomodasi 641.356.887
592.293.676 Accomodation
Jamsostek 569.599.127
374.420.066 Jamsostek
Sampel 462.163.463
378.419.660 Samples
Riset dan pengembangan 305.033.253
391.733.117 Research and development
Asuransi 268.673.752
212.482.313 Insurance
Pemeliharaan kendaraan 249.872.286
272.154.365 Maintenance for vehicles
Jasa pihak eksternal 194.246.322
45.232.464 Outsource services
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 355.840.595
401.515.411 Rp500 million
Sub-total 26.508.849.208
20.352.045.462 Sub-total
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan honor 11.882.874.115
10.855.141.775 Salaries and honorarium
Jasa pihak eksternal 1.924.120.704
1.368.285.558 Outsource services
Tunjangan hari raya Thirteenth month salaries
dan gratifikasi 1.287.451.214
1.547.440.375 and gratuities
Sewa 1.150.160.909
708.106.210 Rent
Penyusutan 1.002.074.446
1.187.827.373 Depreciation
Pemeliharaan 798.120.799
325.465.133 Maintenance
Perjalanan dinas 581.470.806
292.077.154 Official travel
Perlengkapan kantor 571.332.590
236.538.946 Office supplies
Jamsostek 513.320.763
448.494.327 Jamsostek
Listrik, air, minyak dan gas 393.513.309
359.594.718 Utilities
Tunjangan 362.870.229
335.279.656 Allowances
Pesangon karyawan 303.286.571
299.089.015 Severance
Telekomunikasi 259.792.174
277.192.912 Telecomunication
Rumah tangga kantor 194.877.236
206.580.114 Office expenses
Perijinan 184.281.256
242.775.484 License
Pos, fotokopi dan koran 171.023.427
127.323.315 Postal, photocopy and newspaper
Langganan dan iuran 114.441.100
85.703.675 Subscription and fees
Pajak bumi dan bangunan 41.683.730
28.842.603 Property tax
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 1.069.405.122
786.838.428 Rp500 million
Sub-total 22.806.100.498
19.822.889.903 Sub-total
Total 49.314.949.705
40.174.935.365 Total
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 31 Desember 2012
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Ended March 31, 2013 and December 31, 2012
Expressed in Rupiah, unless Otherwise Stated
Lampiran 546 Schedule
26. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL
26
.
FINANCIAL INSTRUMENTS, RISKS MANAGEMENT AND CAPITAL MANAGEMENT
a. Faktor dan Kebijakan Manajemen Risiko Keuangan
a
. Factors and Policies of Financial Risk Management
Dalam menjalankan aktivitas operasi, investasi dan pendanaan, Grup menghadapi risiko
keuangan yaitu risiko kredit, risiko likuiditas dan risiko pasar
In its operating, investing and financing activities, the Group is exposed to the following
financial risks: credit risk, liquidity risk and market risk
Grup mengendalikan eksposur risiko kredit dengan menetapkan kebijakan, dimana
persetujuan atau penolakan konsumen baru dan kepatuhan atas kebijakan tersebut dipantau
oleh Direksi. Sebagai bagian dari proses dalam persetujuan atau penolakan tersebut, reputasi
dan jejak rekam pelanggan menjadi bahan pertimbangan. Saat ini, tidak terdapat risiko
kredit yang terkonsentrasi secara signifikan. Grup mengharuskan pelanggan memberikan
Bank Garansi untuk menghindari resiko kredit tak tertagih.
The Group controls its exposure to credit risk by setting its credit policy in approval or rejection of
new customers and compliance is monitored by the directors. As part of the process in approval
or rejection, the customer reputation and track record is taken into consideration. There are no
significant concentrations of credit risk. The Group requires customers to provide Bank
Guarantee in order to avoid uncollectible credit risk.
Risiko Likuiditas Liquidity Risk
Grup dapat terekspos terhadap risiko likuiditas apabila ada perbedaan waktu signifikan antara
penerimaan piutang dengan penyelesaian utang dan pinjaman.
The Group would be exposed to liquidity risk if there is significant mismatch in the timing
difference between the collection of receivables and settlement of payables and borrowings.
Grup mengelola risiko likuiditas dengan pengawasan proyeksi arus kas dan arus kas
aktual secara berkesinambungan serta menjaga kecukupan kas dan setara kas dan
fasilitas pinjaman yang tersedia. Risiko ini juga diminimalisir dengan mengelola berbagai
sumber pembiayaan dari para pemberi pinjaman yang dapat diandalkan.
The Group manages the liquidity risk by ongoing monitoring over the projected and
actual cash flows as well as the adequacy of cash and cash equivalents and available credit
facilities. This risk is also minimized by managing diversified funding resources from
reliable quality lenders.
Risiko Harga
Komoditas Commodity Price Risks
Risiko harga komoditas adalah risiko bahwa harga barang yang dibeli akan berfluktuasi
karena perubahan harga komoditas yang diamati dari dasar yang sama. Eksposur Grup
terhadap risiko komoditas hanya menyangkut pembelian tembakau dari pihak ketiga.
Commodity price risk is the risk that prices of purchased goods will fluctuate because of
changes in observable commodity prices of the same underlying. The Group’s exposure to
commodity risk relates only to its purchase of tobacco from third parties.
