SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011 With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated 41 7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES Akun ini terdiri dari: This account consists of: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Pihak Ketiga Third Parties Rupiah Rupiah Kantor Kas Negara 335.910.389 - - - Kantor Kas Negara Piutang Karyawan 10.699.050 6.816.144 - - Employee receivables PT Japan Tobacco International PT Japan Tobacco Indonesia - 157.919.704 - - International Indonesia Lain-lain masing-masing Others each kurang dari Rp100 juta 184.152.832 2.751.000 - - below Rp100 million Total 530.762.271 167.486.848 - - Total 8. PERSEDIAAN 8. INVENTORIES Akun ini terdiri dari: This account consists of: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Barang jadi 56.483.433.374 59.292.353.963 40.999.328.588 19.096.775.459 Finished goods Barang dalam proses 20.817.935.950 15.272.564.660 9.655.793.908 8.137.361.776 Work-in-process Bahan baku dan pembantu 294.884.314.261 280.773.079.188 189.388.631.774 206.032.431.318 Raw and supporting materials Pita cukai 19.993.738.580 32.010.051.620 13.917.058.280 8.445.668.656 Excise duty ribbons Suku cadang dan lain-lain 6.530.969.044 5.829.999.118 4.522.304.617 4.328.312.710 Spareparts and others Total 398.710.391.209 393.178.048.549 258.483.117.167 246.040.549.919 Total Pada tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009, persediaan Grup diasuransikan terhadap risiko kebakaran dan risiko kerugian lainnya dengan nilai pertanggungan masing- masing sebesar Rp418.550.000.000, Rp350.758.942.400, Rp340.991.392.400 dan Rp189.048.942.400 dimana manajemen berkeyakinan bahwa nilai tersebut cukup untuk menutupi kemungkinan kerugian atas risiko-risiko tersebut. As of June 30, 2012, December 31, 2011, 2010 and 2009, the Group’s inventories are insured against fire risk and other risks with the sum insured amounting to Rp418,550,000,000, Rp350,758,942,400, Rp340,991,392,400 and Rp189,048,942,400, respectively, which the management believes adequate to cover possible losses from such risks. Manajemen berpendapat bahwa nilai tercatat persediaan pada tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009 mendekati nilai realisasi neto-nya. Management is of the opinion that the carrying amount of inventories as of June 30, 2012, December 31, 2011, 2010 and 2009, approximates their net realizable value. Persediaan Grup masing-masing sebesar Rp262.950.000.000, Rp262.950.000.000, Rp142.950.000.000 dan Rp127.950.000.000 pada tanggal 30 Juni 2012, 31 Desember 2011, 2010 dan 2009 yang terdiri dari bahan baku, barang jadi dan bahan pembantu dijadikan jaminan untuk fasilitas pinjaman dari PT Bank Danamon Indonesia Tbk, PT Bank Central Asia Tbk, PT Bank Ganesha dan PT Bank CIMB Niaga Tbk Catatan 15. The Group’s inventories of raw materials, supporting materials and finished goods amounting to Rp262,950,000,000, Rp262,950,000,000, Rp142,950,000,000 and Rp127,950,000,000 as of June 30, 2012, December 31, 2011, 2010 and 2009, respectively, were used as collaterals for loan facilities from PT Bank Danamon Indonesia Tbk, PT Bank Central Asia Tbk, PT Bank Ganesha and PT Bank CIMB Niaga Tbk Note 15. Manajemen berpendapat bahwa seluruh piutang lain-lain dapat tertagih, sehingga tidak diperlukan penyisihan penurunan nilai piutang lain-lain. Management is of the opinion that all other receivables are fully collectible, therefore, no allowance for impairment of other receivables is required. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011 With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated 42 9. UANG MUKA 9. ADVANCE PAYMENTS Akun ini terdiri dari: This account consists of: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Operasional 4.023.675.658 1.576.111.100 2.955.085.185 2.256.768.772 Operational Uang muka kepada pemasok 3.136.632.418 20.167.411.285 10.603.534.904 399.850.509 Advances to suppliers Pemasaran 2.326.777.319 1.405.351.215 760.703.445 855.275.513 Marketing Lain-lain 1.309.237.216 822.528.984 2.657.887.951 261.002.968 Others Total 10.796.322.611 23.971.402.584 16.977.211.485 3.772.897.762 Total 10. BEBAN DIBAYAR DIMUKA 10. PREPAID EXPENSES Akun ini terdiri dari: This account consists of: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Iklan dan promosi 2.464.111.683 3.410.633.879 4.393.895.623 - Advertising and promotion Sewa 1.214.185.658 763.821.291 537.219.809 82.500.000 Rent Asuransi 501.387.293 433.469.391 382.263.850 196.125.491 Insurance Lain-lain 271.870.648 249.077.515 200.363.073 278.525.454 Others Total 4.451.555.282 4.857.002.076 5.513.742.355 557.150.945 Total 11. ASET TETAP 11. FIXED ASSETS Periode enam bulan yang berakhir pada tanggal 30 Juni 2012 Six-month period ended June 30, 2012 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Tanah 20.826.110.129 - 6.124.075.892 - 14.702.034.237 Land Bangunan 73.653.052.785 14.355.000 32.824.902.113 6.987.814.191 47.830.319.863 Building Mesin 144.119.086.413 112.004.486 6.752.163.998 27.920.909.170 165.399.836.071 Machinery Peralatan Kantor 14.189.112.054 777.620.643 544.664.401 - 14.422.068.296 Office Equipment Kendaraan 37.504.009.668 2.423.649.480 1.714.620.130 - 38.213.039.018 Vehicles Aset dalam penyelesaian 39.243.930.737 19.075.099.319 - 34.908.723.361 23.410.306.695 Construction in progress Sub-Total 329.535.301.786 22.402.728.928 47.960.426.534 - 303.977.604.180 Sub-Total Akumulasi Penyusutan Accumulated Depreciation Bangunan 33.723.980.975 1.952.951.772 7.475.221.609 - 28.201.711.138 Building Mesin 110.486.520.293 3.959.064.137 6.383.453.545 - 108.062.130.885 Machinery Peralatan Kantor 11.275.516.704 550.868.947 538.521.066 - 11.287.864.585 Office Equipment Kendaraan 18.249.426.041 1.819.433.895 1.439.779.953 - 18.629.079.983 Vehicles Sub-Total 173.735.444.013 8.282.318.751 15.836.976.173 - 166.180.786.591 Sub-Total Nilai Tercatat 155.799.857.773 137.796.817.589 Carrying Value Tahun yang berakhir pada tanggal 31 Desember 2011 Year ended December 31, 2011 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Tanah 30.960.915.677 - 10.134.805.548 - 20.826.110.129 Land Bangunan 84.458.270.772 141.873.500 12.388.929.585 1.441.838.098 73.653.052.785 Building Mesin 126.769.521.965 7.263.959.748 1.420.572.190 11.506.176.890 144.119.086.413 Machinery Peralatan Kantor 13.561.903.291 1.705.764.438 1.091.010.718 12.455.043 14.189.112.054 Office Equipment Kendaraan 29.859.894.418 11.500.630.240 3.856.514.990 - 37.504.009.668 Vehicles Aset dalam penyelesaian 12.170.777.020 40.400.452.824 366.829.076 12.960.470.031 39.243.930.737 Construction in progress Sub-Total 297.781.283.143 61.012.680.750 29.258.662.107 - 329.535.301.786 Sub-Total Akumulasi Penyusutan Accumulated Depreciation Bangunan 38.546.958.511 4.027.371.537 8.850.349.073 - 33.723.980.975 Building Mesin 105.277.907.670 6.629.184.812 1.420.572.189 - 110.486.520.293 Machinery Peralatan Kantor 11.572.057.346 792.268.360 1.088.809.002 - 11.275.516.704 Office Equipment Kendaraan 18.340.711.522 3.225.525.188 3.316.810.669 - 18.249.426.041 Vehicles Sub-Total 173.737.635.049 14.674.349.897 14.676.540.933 - 173.735.444.013 Sub-Total Nilai Tercatat 124.043.648.094 155.799.857.773 Carrying Value