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,