PT HOLCIM INDONESIA Tbk dahulu PT SEMEN CIBINONG Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR
31 DESEMBER 2005 DAN 2004 - Lanjutan Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali
dinyatakan lain PT HOLCIM INDONESIA Tbk formerly PT SEMEN
CIBINONG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004 – Continued
Figures in tables stated in millions of Rupiah, unless stated otherwise
- 26 - 13. HUTANG PAJAK
13. TAXES PAYABLE
2005 2004
Pajak penghasilan Income tax
Pasal 21 3.536
1.375 Article 21
Pasal 22 487
493 Article 22
Pasal 23 524
24 Article 23
Pasal 25 159
- Article 25
Pasal 26 5.921
945 Article 26
Pasal 29 2.716
- Article 29
Pajak pertambahan nilai 8.112
10.779 Value added tax
Jumlah 21.455
13.616 Total
14. BIAYA MASIH HARUS DIBAYAR 14. ACCRUED EXPENSES
2005 2004
Listrik 34.129
31.295 Electricity
Bunga Catatan 15 13.997
5.445 Interest Note 15
Pengangkutan 10.389
21.546 Freight
Bantuan teknis Catatan 29 4.409
3.892 Technical assistance fee Note 29
Lainnya 71.359
65.764 Others
Jumlah 134.283
127.942 Total
15. PINJAMAN JANGKA PANJANG 15. LONG-TERM LOANS
Pada tanggal 31 Desember 2005 and 2004, saldo pinjaman Perusahaan dan anak perusahaan
disajikan sebagai berikut: At December 31, 2005 and 2004, the Company
and its subsidiary’s loans are as follows: 2005
2004 Tranche A
Tranche A Seri A, Guaranteed Floating Rate
Series A, Guaranteed Floating Rate Note FRN
1.001.435 1.033.974
Note FRN Multi-Lender Facility
584.569 578.133
Multi-Lender Facility Kreditur ECA
1.170.368 1.109.471
ECA Creditors The Asian Debt Fund Ltd. and
The Asian Debt Fund Ltd. and Black River Asia Fund Ltd.
Black River Asia Fund Ltd. 2004: PT Tuban Petrochemical
2004: PT Tuban Petrochemical Industries
69.812 116.991
Industries Jumlah
2.826.184 2.838.569
Total Bank Panin
17.772 19.649
Bank Panin Jumlah
2.843.956 2.858.218
Total Bagian jatuh tempo dalam satu tahun
298.323 2.800
Current maturity Jumlah pinjaman jangka panjang
2.545.633 2.855.418
Long-term portion Tranche B - Pinjaman Subordinasi
Tranche B - Subordinated Loan Wesel bayar Seri B
1.925.627 1.825.432
Series B Notes
PT HOLCIM INDONESIA Tbk dahulu PT SEMEN CIBINONG Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR
31 DESEMBER 2005 DAN 2004 - Lanjutan Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali
dinyatakan lain PT HOLCIM INDONESIA Tbk formerly PT SEMEN
CIBINONG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004 – Continued
Figures in tables stated in millions of Rupiah, unless stated otherwise
- 27 - Fasilitas Tranche A
Tranche A Facilities Fasilitas Tranche A terdiri dari:
Tranche A facilities consist of: 2005
2004 US
US Series A, FRN
101.771.903 110.846.231
Series A, FRN Multi-Lender Facility
59.407.453 61.978.233
Multi-Lender Facility ECA Creditors
118.939.866 118.939.866
ECA Creditors The Asian Debt Fund Ltd. and Black
The Asian Debt Fund Ltd. and Black River Asia Fund Ltd. 2004:
River Asia Fund Ltd. 2004: PT Tuban Petrochemical Industries
7.094.673 12.541.870
PT Tuban Petrochemical Industries Jumlah
287.213.895 304.306.200
Total Perusahaan melakukan program pembelian
kembali hutang melalui lelang dengan uang tunai seharga maksimal US 90 sen per US 1. Pada
21 April 2005, program lelang tersebut ditutup dengan jumlah US
15 juta untuk pembelian kembali hutang sebesar US
16.735.665. Selanjutnya, pada tanggal 7
Desember 2005, Perusahaan melakukan kembali program
pembelian hutang. Program tersebut ditutup dengan jumlah US
317.187 untuk pembelian kembali hutang sebesar US 356.640.
Keuntungan pembelian kembali hutang tahun 2005 sebesar US 1.775.118 Rp 17.072 juta
dicatat sebagai penghasilan lain-lain. The Company initiated a debt repurchase program
wherein the Company offered to repurchase from the creditors its outstanding financial obligations
for cash at maximum price of US 90 cents per US 1. On April 21, 2005, the auction program
was concluded for the amount of US 15 milion that resulted in a buy back of loans totalling
US 16,735,665. Furthermore, on December 7, 2005, the Company initiated another debt
repurchase program. The program was concluded for the amount of US 317,187 that resulted in a
buy back of loans totaling US 356,640. Gain on these debt repurchases in 2005 of US 1,775,118
Rp 17,072 million is recorded as other income.
Fasilitas Tranche A mempunyai persyaratan dan kondisi, sebagai berikut:
• Jatuh tempo tanggal 31 Agustus 2010. Tranche A Facilities have the following terms and
conditions: • Final maturity date of August 31, 2010.
• Tingkat bunga US LIBOR enam bulanan ditambah keuntungan tertentu, namun tidak
melebihi 8 per tahun untuk periode tanggal restrukturisasi sampai dengan tanggal
31 Agustus 2004. • Interest rate at 6-month US LIBOR plus
certain margin, subject to interest cap not exceeding 8 per annum from the
restructuring date until August 31, 2004.
• Pembayaran pokok pinjaman dalam 10 kali angsuran tengah tahunan, dimulai pada bulan
ke 54 sejak 31 Agustus 2001. Jumlah angsuran pokok pinjaman ditetapkan
meningkat untuk 9 angsuran pertama dan sisanya dibayar pada angsuran ke -10.
• Principal repayment via 10 semi annual installments beginning 54 months from
August 31, 2001. The principal amount of the loans shall be repaid on the first 9 installments
at progressive amounts and a balloon payment on the 10
th
installment.
PT HOLCIM INDONESIA Tbk dahulu PT SEMEN CIBINONG Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR
31 DESEMBER 2005 DAN 2004 - Lanjutan Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali
dinyatakan lain PT HOLCIM INDONESIA Tbk formerly PT SEMEN
CIBINONG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004 – Continued
Figures in tables stated in millions of Rupiah, unless stated otherwise
- 28 - • Sebagian fasilitas Tranche A, yaitu pinjaman
ABN AMRO Bank, Copenhagen sebesar US 10.431.677 dan pinjaman Export-Import
Bank of United States sebesar US
24.929.563 dijaminkan dengan tanah seluas 326.145 m
2
dan bangunan Cilacap II dan pinjaman The Asian Credit Fund Ltd. and
Black River Asia Fund Ltd. 2004: PT Tuban Petrochemical Industries sebesar
US 5.242.401 dijaminkan dengan tanah,
termasuk bangunan diatasnya, seluas 101.324 m
2
dan 78.095 m
2
masing-masing di Gunungsimping, Jawa Tengah dan
Klapanunggal, Jawa Barat, serta seluruh aktiva bergerak, persediaan dan piutang usaha
Trumix. • Part of the Tranche A Loans, which are the
ABN AMRO Bank Copenhagen’s loan of US 10,431,677 and Export-Import Bank of
the United States’ loan of US 24,929,563, is secured by land covering an area of 326,145
m
2
and the building thereon of Cilacap II plant and The Asian Credit Fund Ltd. and Black
River Asia Fund Ltd. 2004: PT Tuban Petrochemical Industries loan of
US 5,242,401 is secured by land and the building thereon, covering an area of 101,324
m
2
and 78,095 m
2
located in Gunungsimping, Central Java and Klapanunggal, West Java,
respectively and all Trumix’s movable assets, inventories and trade accounts receivable.
• Perusahaan, sebagai penjamin, dan CIFL anak perusahaan, sebagai Penerbit, serta
J.P. Morgan Trustee and Depository Company Limited, sebagai Trustee, menandatangani
Paying Agency Agreement untuk FRN Seri A, sebesar US 110.846.231.
• The Company, as guarantor, and CIFL a wholly owned subsidiary, as Issuer, and J.P.
Morgan Trustee and Depository Company Limited, as Trustee, entered into Paying
Agency Agreement relating to the Series A, FRN of US 110,846,231.
Perusahaan, sebagai penjamin, dan CIFL anak perusahaan, sebagai peminjam, dan ABN AMRO
Bank NV, Singapura, sebagai agen fasilitas, serta The Financial Institutions, sebagai kreditur
Tranche A, menandatangani Multi Lender Facility Agreement, sebesar US 61.978.233.
The Company, as guarantor, and CIFL a wholly owned subsidiary, as borrower, and ABN
AMRO Bank NV, Singapore, as facility agent, and The Financial Institutions, as Tranche A Lenders,
entered into a Multi-Lender Facility Agreement of US 61,978,233.
Fasilitas Tranche B CIFL menerbitkan Wesel Bayar Subordinasi
Terjamin kepada Holcim Participations Mauritius Ltd., Holmau sebesar US 195.693.800 jatuh
tempo dan wajib dibayar sekaligus pada 31
Agustus 2011. Wesel bayar Tranche B dikenakan bunga sebesar 15 per tahun,
terhitung setelah 31 Agustus 2006. Tranche
B Facility
CIFL issued a Secured Guaranteed Subordinated Promissory Note to Holcim Participations
Mauritius Ltd., Holmau in the amount of US 195,693,800, which will mature in lump sum
on August 31, 2011. The Tranche B Note shall bear interest at 15 per annum after August 31,
2006.
Hak Holmau, sebagai pemegang wesel bayar Tranche B, disubordinasi terhadap hak kreditur
Tranche A, dan pada saat likuidasi, pembayaran kepada Holmau dilakukan setelah seluruh
kewajiban kepada kreditur Tranche A telah diselesaikan.
The rights of Holmau under the Tranche B Note shall be fully subordinated to the rights of Tranche
A creditors, and upon liquidation payments to Holmau shall be made after the Tranche A
creditors have been repaid, prepaid or redeemed in full.
Wesel bayar Tranche B dijamin oleh Perusahaan dalam bentuk jaminan Perusahaan dan aktiva
tertentu Perusahaan berdasarkan ketentuan subordinasi tertentu yang diatur dalam perjanjian
antar kreditur. Tranche B Note is guaranteed by the Company in
the form of corporate guarantee and certain Company’s assets subject to certain terms of
subordination as set forth in the inter-creditor agreements.
PT HOLCIM INDONESIA Tbk dahulu PT SEMEN CIBINONG Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR
31 DESEMBER 2005 DAN 2004 - Lanjutan Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali
dinyatakan lain PT HOLCIM INDONESIA Tbk formerly PT SEMEN
CIBINONG Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004 – Continued
Figures in tables stated in millions of Rupiah, unless stated otherwise
- 29 - Bank Panin
Perusahaan memperoleh fasilitas pinjaman jangka panjang sebesar US 3.562.500 dari Bank Panin
dengan tingkat bunga 6 per tahun. Pinjaman ini jatuh tempo tanggal 26 Desember 2010, dan
dibayar kembali dalam 116 angsuran. Fasilitas ini dijamin dengan kapal motor dan 2 unit kapal
tongkang. Perusahaan juga diwajibkan memenuhi ketentuan tertentu dalam perjanjian.
Bank Panin
The Company obtained a long-term loan facility of US 3,562,500 from Bank Panin with interest rate
at 6 per annum. The loan is repayable in 116 installments, with final installment due on
December 26, 2010. The loan is secured by motor vessel and 2 units of barges. The Company is
also required to fulfill certain covenants which are stated in the agreement.
16. KEWAJIBAN JANGKA PANJANG LAIN 16. OTHER LONG-TERM LIABILITIES
