Catatan atas Laporan Keuangan untuk 31 Desember 2005 dan 2004 PT International Nickel Indonesia Tbk
Notes to the Financial Statements December 31, 2005 and 2004 PT International Nickel Indonesia Tbk
14 Pada tahun 2005, Perseroan juga mengubah kebijakan
akuntansi untuk program imbalan manfaat pasti sebagai bagian dari penerapan Pernyataan Standar AKuntansi Keuangan
PSAK 24 Revisi 2004 “Imbalan Kerja”. Menurut standar yang terbaru, Perseroan diwajibkan untuk mengakui semua imbalan
kerja yang berlaku termasuk imbalan jangka pendek, imbalan paska kerja, imbalan jangka panjang lainnya, pesangon and
imbalan kompensasi saham. Sebelumnya, Perseroan mengakui kewajiban imbalan kerja berdasarkan mana yang lebih tinggi
antara kewajiban pension dan kewajiban menurut Undang – Undang Tenaga Kerja No. 132003 lihat Catatan 3.
3. Penyajian Kembali Laporan Keuangan
Seperti diungkapkan dalam Catatan 2.16, pada tahun 2005 Perseroan telah mengubah kebijakan akuntansi untuk penyusutan
Aktiva Tetap, pelepasan Aktiva Tetap dan penerapan PSAK 24 Revisi 2004 “Imbalan Kerja”. Laporan Keuangan komparatif
untuk tahun yang berakhir pada tanggal 31 Desember 2004 telah disajikan kembali sebagai berikut:
In 2005, the Company also changed its accounting policy for its employee defined benefit plans following a 2004 revision of
Statement of Accounting Standard PSAK 24 – Revised 2004 “Employee Benefits”. Under the new standard, the Company is
required to recognize all applicable employee benefits including short term benefits, post employment benefits, other long
term benefits, termination benefits and equity compensation benefits. Previously, the Company recognized its liability based
on the benefit obligation provided under the Company’s existing pension program and the Labor Law No. 132003, whichever
was higher refer to Note 3.
3. Restatements of Financial Statements
As disclosed in Note 2.16, during 2005 the Company changed its accounting policies for depreciation of Property, Plant and
Equipment and the disposal of Property, Plant and Equipment and adopted PSAK 24 Revised 2004 “Employee Benefits”. The
comparative financial statements as at and for the year ended December 31, 2004 have been restated as follows:
Sebelum Setelah
Penyajian Penyajian
Kembali Kembali
Penyesuaian Before
After Adjustments
Restatements Restatements
Dalam ribuan Dollar AS US, in thousands
Neraca Balance Sheets
Aktiva Tetap, bersih 1.035.652
1.152.064 116.412
Property, Plant and Equipment, net Kewajiban Pajak Tangguhan
170.127 200.353
30.226 Deferred Tax Liabilities
Kewajiban Imbalan Kerja 905
17.889 16.984
Provision for Employee Benefits Saldo Laba
633.854 703.056
69.202 Retained Earnings
Laporan Laba Rugi Statements of Earnings
Laba Kotor 399.799
434.906 35.107
Gross profit Beban Pajak Penghasilan
114.151 122.441
8.290 Income Tax Expense
Laba Bersih 265.088
284.431 19.343
Net Earnings
Termasuk sejumlah 7.475 dollar AS di reklasifikasi sebagai pendapatanbeban lain untuk tujuan penyajian komparatif lihat Catatan 37
Includes an amount of US 7,475 which has been reclasified as other incomeexpense for comparative purposes refer to Note 37
4. Kas dan Setara Kas
31 Desember 2005
2004 December 31
Dalam ribuan Dolar AS US, in thousands
Kas 30
31 Cash on Hand
Bank: Cash in Bank:
Denominasi dalam Rupiah Denominated in Rupiah
Bank Mandiri Persero Tbk 167
2.272 Bank Mandiri Persero Tbk
Citigroup N.A. 585
317 Citigroup N. A.
Bank Rakyat Indonesia Persero Tbk 711
960 Bank Rakyat Indonesia Persero Tbk
Lainnya 187
81 Others
Denominasi dalam Dolar AS Denominated in US Dollars
JP Morgan Chase Bank 988
813 JP Morgan Chase Bank
Citigroup N.A. 19.680
19.222 Citigroup N. A.
Lainnya 755
1 Others
Denominasi dalam Dolar Singapura Denominated in Singapore Dollars
Citigroup N.A. 47
168 Citigroup N. A.
Denominasi dalam Dolar Kanada Denominated in Canadian Dollars
Citigroup N.A. 4
6 Citigroup N. A.
23.124 23.840
4. Cash and Cash equivalents
Catatan atas Laporan Keuangan untuk 31 Desember 2005 dan 2004 PT International Nickel Indonesia Tbk
Notes to the Financial Statements December 31, 2005 and 2004 PT International Nickel Indonesia Tbk
15
5. Piutang Usaha
The average of interest rates on the above Time Deposits are as follows:
31 Desember 2005
2004 December 31
Dalam ribuan Dolar AS US, in thousands
Deposito Berjangka Time Deposits
Denominasi dalam Dolar AS Denominated in US Dollars
JP Morgan Chase Bank 159.828
204.881 JP Morgan Chase Bank
UFJ Bank 66.165
64.240 UFJ Bank
Denominasi dalam Rupiah Denominated in Rupiah
Bank Mandiri Persero Tbk 36
63 Bank Mandiri Persero Tbk
Jumlah Deposito Berjangka 226.029
269.184 Total Time Deposits
Jumlah Kas dan Setara Kas 249.183
293.055
Total Cash and Cash Equivalents
Rata-rata suku bunga Deposito Berjangka di atas adalah: Deposito Dolar AS
3,3 1,3
US Dollar Deposits Deposito Rupiah
8,5 5,8
Rupiah Deposits
31 Desember 2005
2004 December 31
Dalam ribuan Dolar AS US, in thousands
Pihak yang mempunyai hubungan istimewa
82.944
63.119 Related parties
Analisis umur piutang usaha adalah sebagai berikut: 31 Desember
2005 2004
December 31 Dalam ribuan Dolar AS
US, in thousands Lancar
82.944 63.119
Current Jumlah
82.944
63.119 Total
5. Trade Receivables
Aging analysis of Trade Receivables is as follows:
Jumlah piutang diatas adalah lancar sesuai dengan termin pembayaran seperti disepakati dalam kontrak penjualan.
Berdasarkan hasil penelaahan keadaan akun piutang masing- masing pelanggan pada akhir tahun, manajemen Perseroan
berkeyakinan bahwa tidak diperlukan adanya penyisihan piutang ragu-ragu untuk menutup kemungkinan kerugian atas
tidak tertagihnya piutang usaha.
Piutang ini telah dijadikan agunan pinjaman bank seperti dijelaskan dalam Catatan 12.
Lihat Catatan 30 untuk rincian saldo dan transaksi pihak yang memiliki hubungan istimewa.
All amounts are current within the payment terms as set out in the sales contract.
Based on a review of the status of the individual accounts receivable at the end of the year, the Company’s management
believes that no allowance for doubtful accounts is necessary to provide for losses from the potential non-collection of
these accounts.
These receivables have been pledged as collateral for bank loans as described in Note 12.
Refer to Note 30 for details of related party balances and transactions.