Estimasi Nilai Wajar Fair Value Estimation
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
72
28. INFORMASI SEGMEN lanjutan 28. SEGMENT INFORMATION continued
2014 Disajikan KembaliAs Restated- CatatanNote 33 Pemasaran dan
Distribusi Rokok
Marketing and Eliminasi
Total Cigarette
Distribution Elimination
Total PENJUALAN NETO
1.479.438.881.273 1.704.371.766.480 1.522.277.447.437 1.661.533.200.316 NET SALES
BEBAN POKOK PENJUALAN
1.162.085.876.765 1.528.074.873.826 1.512.442.185.710 1.177.718.564.881 COST OF GOODS SOLD
LABA BRUTO 317.353.004.508 176.296.892.654
9.835.261.727 483.814.635.435 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan 86.906.362.415 109.510.345.983
- 196.416.708.398 Selling expenses
Beban umum dan General and administrative
administrasi 83.701.015.347 50.292.383.311
9.375.000.000 124.618.398.658 expenses
Total Beban Usaha 170.607.377.762 159.802.729.294
9.375.000.000 321.035.107.056 Total Operating Expenses
LABA USAHA 146.745.626.746 16.494.163.360
460.261.727 162.779.528.379 OPERATING INCOME
PENDAPATAN BEBAN OTHER INCOME
LAIN-LAIN EXPENSES
Pendapatan dividen kas 40.028.178.597
- 40.028.178.597 -
Cash dividend income Pendapatan bunga
3.500.560.949 599.101.500
- 4.099.662.449
Interest income Laba penjualan aset tetap
1.331.381.551 631.641.277
- 1.963.022.828
Gain on sale of fixed assets Beban bunga
20.105.720.366 82.143.582
- 20.187.863.948 Interest expense
Rugi selisih kurs - neto 534.579.292
1.405.392 -
535.984.684 Foreign exchange loss - net
Lain-lain - neto 340.259.852
1.574.829.443 -
1.915.089.295 Others - net
Pendapatan Beban Lain-lain - Neto
24.560.081.291 2.722.023.246 40.028.178.597 12.746.074.060
Other Income Expenses - Net
LABA SEBELUM INCOME BEFORE
BEBAN PAJAK INCOME TAX
PENGHASILAN 171.305.708.037 19.216.186.606 40.488.440.324 150.033.454.319
EXPENSE BEBAN PAJAK
INCOME TAX PENGHASILAN
EXPENSE
Kini 30.680.207.500
5.241.105.250 -
35.921.312.750 Current
Tangguhan 1.700.604.301
262.225.992 -
1.438.378.309 Deferred
Beban Pajak Penghasilan - Neto 32.380.811.801
4.978.879.258 -
37.359.691.059 Income Tax Expense - Net
TOTAL LABA TOTAL INCOME FOR
TAHUN BERJALAN 138.924.896.236 14.237.307.348 40.488.440.324 112.673.763.260
THE YEAR Pendapatan komprehensif lain
Other comprehensive income
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Perubahan neto nilai wajar aset Net change in fair value of available-
keuangan tersedia untuk dijual 266.102.892
176.580.223 -
442.683.115 for-sale financial asset
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali Remeasurement of post
imbalan pasca kerja 5.124.207.427
653.567.336 -
4.470.640.091 employment benefit
Beban pajak terkait 1.281.051.857
163.391.834 - 1.117.660.023
Related income tax Total
pendapatan komprehensif lain
4.109.258.462 313.595.279
- 3.795.663.183
Total other comprehensive income
TOTAL LABA TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME FOR
TAHUN BERJALAN 143.034.154.698 13.923.712.069 40.488.440.324 116.469.426.443
THE YEAR Informasi lainnya
Other information
Aset segmen 1.707.577.595.530
335.717.847.869 708.750.653.012 1.334.544.790.387
Segment assets Liabilitas segmen
459.662.431.139 237.429.367.290
208.937.411.070 488.154.387.359
Segment liabilities Penyusutan
26.982.985.936 5.038.137.646
- 32.021.123.582
Depreciation
Segmen Geografis Geographical Segment
Di luar Indonesia Indonesia
Outside Indonesia Total
_____
Penjualan neto Net sales
Rokok 1.569.292.801.794
4.541.817.470 1.573.834.619.264
Cigarette Filter dan Oriented polypropylene
85.785.801.052 1.912.780.000
87.698.581.052 Filter and Oriented polypropylene
_____
Total 1.655.078.602.846
6.454.597.470 1.661.533.200.316
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.
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
73
29. LABA PER SAHAM 29. EARNINGS PER SHARE
a. Perhitungan laba per saham dalam Rupiah penuh adalah sebagai berikut:
a. Earnings per share is calculated in full Rupiah amount as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33
Laba bersih per saham dasar Basic earnings per share
yang diatribusikan kepada attributable to equity holders
pemilik entitas induk 62,34
53,59 of the parent entity
b. Jumlah saham b. Number of shares outstanding
Jumlah rata-rata tertimbang saham untuk perhitungan laba per saham dasar adalah
sebagai berikut: The weighted average number of shares used
in calculating basic earnings per share are as follows:
2015 2014
Jumlah saham 2.099.873.760
2.099.873.760 Number of shares
c. Total laba tahun berjalan c. Total income for the year
Laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk adalah sebagai
berikut: Total income for the year attributable to the
owners of the parent entity is as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33
Total laba tahun berjalan Total income for the year
yang dapat diatribusikan kepada attributable to the
pemilik entitas induk 130.904.874.355 112.523.334.114
owners of the parent entity
d. Laba per saham dilusian d. Diluted earnings per share
Laba per saham dilusian adalah sama dengan laba per saham dasar karena Perusahaan tidak
memiliki efek berpotensi dilutif. Diluted earnings per share is the same as the
basic earnings per share since the Company does not have potential dilutive securities.
30. PERJANJIAN PENTING 30. SIGNIFICANT AGREEMENT
Perjanjian Grup yang signifikan adalah sebagai berikut:
T he Group’s significant agreements are as follows:
Pada tanggal 5 Oktober 2010, PT Gawih Jaya GJ, Entitas Anak, melakukan perjanjian distribusi
dengan PT Japan Tobacco International Indonesia JTII, dimana GJ
ditunjuk sebagai “non-exclusive distributor” untuk rokok merk “Mild Seven” untuk
dijual di Pulau Jawa, Indonesia, dengan fokus di kota-kota utama seperti Jabodetabek, Bandung,
On October 5, 2010, PT Gawih Jaya GJ, a Subsidiary, entered into a distribution agreement
with PT Japan Tobacco International Indonesia JTII, whereby GJ is appointed as
“non-exclusive distributor
” for cigarettes bearing the “Mild Seven” trademark for resale in Java Island, Indonesia, with
focusing in main cities such as Jabodetabek,