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
75
27. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL
lanjutan
27. FINANCIAL INSTRUMENTS,
RISKS MANAGEMENT AND CAPITAL MANAGEMENT
continued
c. Manajemen Modal lanjutan c. Capital Management continued
Manajemen memantau
modal dengan
menggunakan beberapa ukuran leverage keuangan seperti rasio utang terhadap ekuitas.
Rasio utang terhadap ekuitas untuk tahun- tahun
yang berakhir
pada tanggal
31 Desember 2012 dan 2011 masing-masing sebesar 0,84 dan 1,61.
Management monitors capital using several financial leverage measurements such as debt
to equity ratio. The debt to equity ratio for the years ended December 31, 2012 and 2011
amounted to 0.84 and 1.61, respectively.
28. INFORMASI SEGMEN 28. SEGMENT INFORMATION
31 Desember 2012December 31, 2012 Pemasaran dan
Distribusi Rokok
Percetakan Marketing and
Eliminasi Total
Cigarette Printing
Distribution Elimination
Total PENJUALAN NETO
1.064.491.422.593 4.205.963.817
1.153.590.928.417 1.103.226.089.098 1.119.062.225.729
NET SALES BEBAN POKOK
PENJUALAN 869.014.518.470
4.295.359.440 1.030.973.029.394
1.089.861.702.596 814.421.204.708 COST OF GOODS SOLD
LABA RUGI BRUTO 195.476.904.123
89.395.623 122.617.899.023
13.364.386.502 304.641.021.021
GROSS PROFIT LOSS BEBAN USAHA
OPERATING EXPENSES
Beban penjualan 46.121.038.416
99.905.868 55.949.454.898
- 102.170.399.182
Selling expenses Beban umum dan
General and administrative administrasi
53.443.990.648 547.746.306
33.631.753.365 500.000.000
87.123.490.319 expenses
Total Beban Usaha 99.565.029.064
647.652.174 89.581.208.263
500.000.000 189.293.889.501
Total Operating Expenses
LABA RUGI USAHA 95.911.875.059
737.047.797 33.036.690.760
12.864.386.502 115.347.131.520
OPERATING INCOME LOSS PENDAPATAN BEBAN
OTHER INCOME LAIN-LAIN
EXPENSES
Pendapatan dividen kas 72.046.170.685
- -
72.046.170.685 -
Cash dividend income Laba pelepasan entitas anak
- -
- 7.464.865.843
7.464.865.843 Gain on sale of subsidiary
Laba penjualan aset tetap 5.946.995.423
- 477.354.225
- 6.424.349.648
Gain on sale of fixed assets Pendapatan bunga
568.233.329 434.037
203.752.559 -
772.419.925 Interest income
Beban bunga 24.615.873.426
141.747.532 372.547.462
- 25.130.168.420
Interest expense Laba rugi selisih kurs - neto
1.409.661.161 31
- -
1.409.661.130 Foreign exchange gain loss - net
Lain-lain - neto 2.218.357.483
139.018.518 29.181.839
- 2.108.520.804
Others - net Pendapatan Beban
Lain-lain - Neto 54.754.222.333
280.331.982 337.741.161
64.581.304.842 9.769.673.330
Other Income Expenses - Net
LABA RUGI SEBELUM INCOME LOSS BEFORE
BEBAN MANFAAT INCOME
PAJAK PENGHASILAN 150.666.097.392
1.017.379.779 33.374.431.921
77.445.691.344 105.577.458.190
TAX EXPENSE BENEFIT BEBAN MANFAAT
INCOME TAX EXPENSE PAJAK PENGHASILAN
BENEFIT
Kini 18.918.788.000
- 8.409.649.000
- 27.328.437.000
Current Tangguhan
1.289.491.328 -
342.253.691 -
947.237.637 Deferred
Beban Pajak Penghasilan - Neto 20.208.279.328
- 8.067.395.309
- 28.275.674.637
Income Tax Expense - Net
TOTAL LABA RUGI TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME LOSS FOR
PERIODE BERJALAN 130.457.818.064
1.017.379.779 25.307.036.612
77.445.691.344 77.301.783.553
THE PERIOD Informasi lainnya
Other information
Aset segmen 1.412.731.789.206
- 233.979.799.724
439.460.435.030 1.207.251.153.900
Segment assets Liabilitas segmen
` 533.105.297.425
- 187.116.106.757
169.274.614.003 550.946.790.179
Segment liabilities Penyusutan
14.024.181.726 247.364.107
3.209.578.505 -
17.481.124.338 Depreciation
Segmen Geografis Geographical Segment
Di luar Indonesia Indonesia
Outside Indonesia Total
_____
Penjualan neto Net sales
Rokok 1.057.680.296.707
2.236.420.400 1.059.916.717.107
Cigarette Filter dan OPP Rokok
56.817.007.526 -
56.817.007.526 Filter and Oriented polypropylene
Percetakan 2.328.501.096
- 2.328.501.096
Printing
Total 1.116.825.805.329
2.236.420.400 1.119.062.225.729
Total
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
76
28. INFORMASI SEGMEN lanjutan 28. SEGMENT INFORMATION continued
Setelah reklasifikasi - Catatan 33 As reclassified - Note 33
31 Desember 2011December 31, 2011 Pemasaran dan
Distribusi Rokok
Percetakan Marketing and
Eliminasi Total
Cigarette Printing
Distribution Elimination
Total PENJUALAN NETO
831.596.826.425 12.069.809.008
935.107.334.844 853.537.235.483
925.236.734.794 NET SALES
BEBAN POKOK PENJUALAN
671.548.380.832 12.231.927.977
833.796.980.409 853.183.649.608
664.393.639.610 COST OF GOODS SOLD
LABA RUGI BRUTO 160.048.445.593
162.118.969 101.310.354.435
353.585.875 260.843.095.184
GROSS LOSS PROFIT BEBAN USAHA
OPERATING EXPENSES
Beban penjualan 40.979.944.146
142.298.974 54.461.681.082
- 95.583.924.202
Selling expenses Beban umum dan
General and administrative administrasi
45.378.837.398 1.445.408.474
27.413.735.634 -
74.237.981.506 expenses
Total Beban Usaha 86.358.781.544
1.587.707.448 81.875.416.716
- 169.821.905.708
Total Operating Expenses
LABA RUGI USAHA 73.689.664.049
1.749.826.417 19.434.937.719
353.585.875 91.021.189.476
OPERATING LOSS INCOME PENDAPATAN BEBAN
OTHER INCOME LAIN-LAIN
EXPENSES
Pendapatan dividen kas 86.926.203.376
- -
86.926.203.376 -
Cash dividend income Pendapatan dividen saham
23.320.089.000 -
- 23.320.089.000
- Stock Dividend Income
Laba penjualan aset tetap 55.311.369.667
- 22.546.982.269
- 77.858.351.936
Gain on sale of fixed assets Pendapatan bunga
58.647.669 1.547.492
389.647.594 -
449.842.755 Interest income
Laba selisih kurs - neto 1.578.346
1.562 -
- 1.579.908
Foreign exchange gain - net Administrasi bank
1.354.433 27.279.128
335.082.551 -
363.716.112 Bank charge
Beban bunga 18.170.883.812
594.747.575 335.404.984
- 19.101.036.371
Interest expense Lain-lain - neto
1.311.117.866 10.726.006
120.671.164 -
1.179.720.696 Others - net
Pendapatan Beban Lain-lain - Neto
146.134.531.947 609.751.643
22.386.813.492 110.246.292.376
57.665.301.420 Other Income Expenses - Net
LABA RUGI SEBELUM INCOME LOSS
BEBAN MANFAAT BEFORE INCOME
PAJAK PENGHASILAN 219.824.195.996
2.359.578.060 41.821.751.211
110.599.878.251 148.686.490.896
TAX EXPENSE BENEFIT BEBAN MANFAAT
INCOME TAX EXPENSE PAJAK PENGHASILAN
BENEFIT
Kini 15.333.362.000
- 5.246.495.000
- 20.579.857.000
Current Tangguhan
984.432.856 115.598.375
330.500.431 -
1.430.531.662 Deferred
Beban Pajak Penghasilan - Neto 14.348.929.144
115.598.375 4.915.994.569
- 19.149.325.338
Income Tax Expense - Net
TOTAL LABA RUGI TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME LOSS FOR
PERIODE BERJALAN 205.475.266.852
2.243.979.685 36.905.756.642
110.599.878.251 129.537.165.558
THE PERIOD Informasi lainnya
Other information
Aset segmen 834.783.268.661
9.124.741.360 130.627.465.154
233.472.663.311 741.062.811.864
Segment assets Liabilitas segmen
431.521.979.711 7.752.159.142
93.770.808.799 76.331.228.786
456.713.718.866 Segment liabilities
Penyusutan 11.566.910.290
282.371.290 2.825.068.317
- 14.674.349.897
Depreciation
Segmen Geografis Geographical Segment
Di luar Indonesia Indonesia
Outside Indonesia Total
_____
Penjualan neto Net sales
Rokok 850.616.164.403
- 850.616.164.403
Cigarette Filter dan OPP Rokok
66.845.811.912 -
66.845.811.912 Filter and Oriented polypropylene
Percetakan 7.774.758.479
- 7.774.758.479
Printing
Total 925.236.734.794
- 925.236.734.794
Total
Kebijakan akuntansi segmen operasi adalah sama sebagaimana dijelaskan pada ikhtisar kebijakan
akuntansi yang penting pada Catatan 2. The accounting policy of the operating segments is
the same with the summary of accounting policies in Note 2.