Pengakuan Pendapatan dan Beban Revenue and Expense Recognition

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless Otherwise Stated 40 8. PERSEDIAAN 8. INVENTORIES Akun ini terdiri dari: This account consists of: 2012 2011 Barang jadi 110.676.729.538 59.292.353.963 Finished goods Barang dalam proses 23.698.888.927 15.272.564.660 Work-in-process Bahan baku dan pembantu 325.574.928.306 280.773.079.188 Raw and supporting materials Pita cukai 70.902.436.180 32.010.051.620 Excise duty ribbons Suku cadang dan lain-lain 6.314.135.500 5.829.999.118 Spareparts and others Total 537.167.118.451 393.178.048.549 Total Pada tanggal 31 Desember 2012 dan 2011, persediaan Grup diasuransikan terhadap risiko kebakaran dan risiko kerugian lainnya dengan nilai pertanggungan masing-masing sebesar Rp486.300.000.000 dan Rp350.758.942.400, dimana manajemen berkeyakinan bahwa nilai tersebut cukup untuk menutupi kemungkinan kerugian atas risiko-risiko tersebut. As of December 31, 2012 and 2011, the Group’s inventories are insured against fire risk and other risks with the sum insured amounting to Rp486,300,000,000 and Rp350,758,942,400, respectively, which the management believes adequate to cover possible losses from such risks. Manajemen berpendapat bahwa nilai tercatat persediaan pada tanggal 31 Desember 2012 dan 2011, mendekati nilai realisasi neto-nya. Management is of the opinion that the carrying amount of inventories as of December 31, 2012 and 2011, approximates their net realizable value. Persediaan Grup sebesar Rp262.950.000.000 pada tanggal 31 Desember 2012 dan 2011, yang terdiri dari bahan baku, bahan pembantu dan barang jadi 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 as of December 31, 2012 and 2011, 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. 9. UANG MUKA 9. ADVANCE PAYMENTS Akun ini terdiri dari: This account consists of: 2012 2011 Uang muka kepada pemasok 5.843.729.114 20.167.411.285 Advances to suppliers Operasional 1.053.542.277 1.576.111.100 Operational Pemasaran 710.111.672 1.405.351.215 Marketing Lain-lain 1.410.303.638 822.528.984 Others Total 9.017.686.701 23.971.402.584 Total 10. BEBAN DIBAYAR DIMUKA 10. PREPAID EXPENSES Akun ini terdiri dari: This account consists of: 2012 2011 Iklan dan promosi 3.289.229.499 3.410.633.879 Advertising and promotion Sewa 2.038.795.671 763.821.291 Rent Asuransi 402.859.034 433.469.391 Insurance Lain-lain 150.451.404 249.077.515 Others Total 5.881.335.608 4.857.002.076 Total