PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 535 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
16. LABA BERSIH PER SAHAM lanjutan 16.
NET EARNINGS PER SHARE continued 2011
2010
Laba yang dapat diatribusikan Profit attributable to the owners
kepada pemilik entitas induk 305,997
218,621 of the parent
Rata-rata tertimbang jumlah saham Weighted average number of
biasa yang beredar - dasar dan ordinary shares outstanding -
dilusian dalam jutaan 7,240
7,240 basic and diluted in million
Laba bersih per saham - dasar dan Net earning per share – basic and
dilusian dalam Rupiah penuh 42.26
30.20 diluted in full Rupiah
17. PENDAPATAN BERSIH 17. NET REVENUE
Pendapatan Grup sebagian besar berasal dari penjualan kepada pihak ketiga.
The Group’s revenues are mostly represent sales to third parties.
Tidak ada pendapatan dari pelanggan individu yang melebihi 10 dari jumlah pendapatan
bersih. There is no revenue from individual customers
exceeding 10 of total net revenue.
Lihat Catatan
21 untuk
pendapatan bersih
berdasarkan segmen operasi. See Note 21 for net revenue by operating
segment.
18. BEBAN POKOK PENJUALAN
18. COST OF GOODS SOLD 2011
2010
Bahan baku yang digunakan 2,289,557
2,166,704 Raw materials used
Excise stamps and related Pita cukai, termasuk PPN
5,163,984 4,644,589
value added tax Tenaga kerja langsung
385,717 311,114
Direct labor Beban pabrikasi
292,868 337,162
Factory overheads Jumlah biaya produksi
8,132,126 7,459,569
Total manufacturing cost Barang dalam proses
Work in process - Saldo awal
197,465 25,840
Beginning balance - - Pembelian
20,977 6,175
Purchases - - Saldo akhir
134,833 197,465
Ending balance - Beban pokok produksi
8,215,735 7,294,119
Cost of goods manufactured Persediaan barang jadi
Finished goods - Saldo awal
664,248 391,880
Beginning balance - - Lain-lain
46,997 61,481
Others - - Saldo akhir
1,076,976 664,248
Ending balance - Beban pokok penjualan
7,756,010 6,960,270
Cost of goods sold Kecuali pembelian pita cukai dari kantor Bea dan
Cukai, tidak
ada pembelian
dari pemasok
individu yang melebihi 10 dari jumlah beban pokok penjualan konsolidasian.
Except for purchase of excise stamps from Customs office, there is no purchase from
individual suppliers exceeding 10 of total consolidated cost of goods sold.
Lihat Catatan 21 untuk informasi mengenai beban pokok penjualan berdasarkan segmen
operasi. See Note 21 for the information on cost of
goods sold by operating segment.
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 536 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
19. BEBAN USAHA
19. OPERATING EXPENSES
a. Beban penjualan a. Selling expenses
2011 2010
Promosi dan iklan 709,450
453,285 Advertising and promotion
Kompensasi karyawan 130,149
137,208 Employee compensation
Provisi dan penghapusan persediaan
59,165 49,961
Inventory provision and write-off Sewa
48,253 45,313
Rental Pengiriman
47,254 50,128
Delivery Jasa profesional
12,437 -
Professional fees Perjalanan dan akomodasi
13,517 10,245
Travel and accommodation Transportasi
13,105 13,664
Transportation Penelitian dan pengembangan
12,161 77,675
Research and development Perbaikan dan pemeliharaan
6,960 2,963
Repairs and maintenance Kantor dan administrasi
5,619 3,554
Office and administration Sumbangan dan perjamuan
3,870 4,750
Donation and entertainment Rokok untuk pegawai
3,045 2,932
Cigarettes for employees Honorarium
2,719 22,710
Honorarium Listrik, air dan telepon
2,316 6,228
Electricity, water and telephone Beban bank
2,028 1,375
Bank charges Jasa technical and advisory
1,501 3,369
Technical and advisory fees Perijinan dan pajak
356 7,516
Tax and licenses Lain-lain masing-masing
di bawah Rp 2.000 2,869
1,968 Others each below Rp 2,000
1,076,774 894,844
b. Beban umum dan administrasi b. General and administrative expenses
2011 2010
Kompensasi karyawan 276,108
318,969 Employee compensation
Jasa technical and advisory 63,286
59,330 Technical and advisory fees
Biaya legal 50,918
- Legal expense
Jasa profesional 29,662
9,744 Professional fees
Penyusutan 35,325
30,664 Depreciation
Perbaikan dan pemeliharaan 20,837
30,111 Repairs and maintenance
Pelatihan dan pengembangan 17,363
17,174 Training and development
Listrik, air dan telepon 16,801
9,176 Electricity, water and telephone
Perjalanan dan akomodasi 11,885
10,149 Travel and accommodation
Asuransi 10,179
8,256 Insurance
Kantor dan administrasi 7,921
7,027 Office and administration
Pension recharge 7,209
3,629 Pension recharge
Penurunan nilai aset tetap 6,654
31,136 Impairment of fixed assets
Perijinan dan pajak 6,295
4,383 Tax and licenses
Honorarium 6,210
2,932 Honorarium
Pengiriman 5,849
6,116 Delivery
Sewa 5,610
6,140 Rental
Sumbangan dan perjamuan 3,025
3,787 Donation and entertainment
Beban bank 2,557
3,551 Bank charges
Amortisasi goodwill -
9,538 Amortisation of goodwill
Lain-lain masing-masing di bawah Rp 2.000
2,000 2,805
Others each below Rp 2,000 585,694
574,617 Lihat Catatan 20 untuk informasi mengenai
transaksi beban usaha dengan pihak berelasi. See Note 20 for the information on operating
expenses transacted with related parties.