Faktor dan Kebijakan Manajemen Risiko Keuangan

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Ended June 30, 2013 and December 31, 2012 Expressed in Rupiah, unless Otherwise Stated Lampiran 547 Schedule

26. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

lanjutan 26 . FINANCIAL INSTRUMENTS, RISKS MANAGEMENT AND CAPITAL MANAGEMENT continued b. Nilai Wajar Instrumen Keuangan b. Fair Value of Financial Instruments Nilai buku berdasarkan nilai nosional dari kas dan setara kas, setara kas yang dibatasi penggunaannya, piutang usaha, piutang lain- lain, utang bank jangka pendek, utang usaha, utang lain-lain dan liabilitas yang masih harus dibayar dalam laporan keuangan konsolidasian mendekati nilai wajarnya karena sebagian besar bersifat jangka pendek atau nilai wajarnya tidak dapat ditentukan secara handal. Utang bank jangka panjang dan utang pembiayaan konsumen merupakan pinjaman yang memiliki suku bunga variabel dan tetap yang disesuaikan dengan pergerakan suku bunga pasar sehingga nilai tercatat liabilitas keuangan tersebut telah mendekati nilai wajarnya. The carrying amounts based on notional amounts of cash and cash equivalents, restricted cash equivalents, trade receivables, other receivables, short-term bank loans, trade payables, other payables and accrued liabilities in the consolidated financial statements reasonably approximate their fair values because they are mostly short-term in nature or their fair values cannot be reliably determined. Long-term bank loans and consumer financing payables are liabilities with floating and fixed interest rates which are adjusted with the movements of market interest rates, thus the carrying value of the financial liabilities approximate their fair values. Uang jaminan tidak dinyatakan sebesar harga pasarnya dan nilai wajarnya tidak dapat diukur secara handal tanpa biaya berlebihan, dicatat pada nilai nominal. Adalah tidak praktis untuk mengestimasi nilai wajar dari uang jaminan karena tidak ada jangka waktu pembayaran yang pasti meskipun tidak diharapkan akan diselesaikan dalam 12 bulan sejak tanggal laporan posisi keuangan konsolidasian. Security deposits which are not stated at their quoted market prices and whose fair values cannot be reliably measured without incurring excessive cost are carried at their nominal amount. It is not practical to estimate the fair value of the security deposit because there is no definite repayment term although it is not expected to be settled within 12 months after the date of the consolidated statement of financial position. c. Manajemen Modal c. Capital Management Grup bertujuan mencapai struktur modal yang optimal untuk memenuhi tujuan usaha, diantaranya dengan mempertahankan rasio modal yang sehat dan maksimalisasi nilai pemegang saham. The Group aims to achieve an optimal capital structure in pursuit of its business objectives, which include maintaining healthy capital ratios and maximizing shareholders value. Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Ended June 30, 2013 and December 31, 2012 Expressed in Rupiah, unless Otherwise Stated Lampiran 548 Schedule 27. INFORMASI SEGMEN 27. SEGMENT INFORMATION 30 Juni 2013June 30, 2013 Pemasaran dan Distribusi Rokok Percetakan Marketing and Eliminasi Total Cigarette Printing Distribution Elimination Total PENJUALAN NETO 684,672,253,543 - 829,734,221,067 708,326,227,543 806,080,247,066 NET SALES LABA RUGI USAHA 63,139,392,212 - 37,753,650,952 2,090,918,697 102,983,961,862 OPERATING INCOME LOSS PENDAPATAN BEBAN OTHER INCOME LAIN-LAIN EXPENSES Laba penjualan aset tetap 825,471,018 - 89,697,767 - 915,168,785 Gain on sale of fixed assets Pendapatan bunga 5,501,091,549 - 170,427,562 - 5,671,519,111 Interest income Beban bunga 6,162,416,816 - 156,586,943 - 6,319,003,759 Interest expense Laba rugi selisih kurs - neto 746,782,364 - 295,822 - 747,078,186 Foreign exchange gain loss - net Lain-lain - neto 9,129,251,699 - 1,461,276 8,073,659,540 1,057,053,435 Others - net Pendapatan Beban Lain-lain - Neto 8,546,615,087 - 104,703,840 - 577,659,387 Other Income Expenses - Net LABA RUGI SEBELUM INCOME LOSS BEFORE BEBAN MANFAAT INCOME PAJAK PENGHASILAN 71,686,007,299 - 37,858,354,792 5,982,740,843 103,561,621,248 TAX EXPENSE BENEFIT BEBAN MANFAAT INCOME TAX EXPENSE PAJAK PENGHASILAN BENEFIT Kini 13,527,825,791 - 9,823,261,076 - 23,351,086,868 Current Tangguhan 1,186,907,907 - 215,514,852 - 971,393,056 Deferred Beban Pajak Penghasilan - Neto 14,714,733,699 - 9,607,746,225 - 24,322,479,924 Income Tax Expense - Net TOTAL LABA RUGI TOTAL COMPREHENSIVE KOMPREHENSIF INCOME LOSS FOR PERIODE BERJALAN 56,971,273,600 28,250,608,567 5,982,740,843 79,239,141,325 THE PERIOD Informasi lainnya Other information Aset segmen 1,349,824,540,757 - 179,965,429,265 518,283,858,649 1,011,506,111,373 Segment assets Liabilitas segmen ` 263,528,481,809 - 102,558,127,731 82,788,956,318 283,297,653,222 Segment liabilities Penyusutan 8,546,578,982 1,784,238,685 - 10,330,817,666 Depreciation 30 Juni 2012June 30, 2012 Pemasaran dan Distribusi Rokok Percetakan Marketing and Eliminasi Total Cigarette Printing Distribution Elimination Total PENJUALAN NETO 442,520,611,411 4,205,963,817 493,414,361,027 455,718,749,265 484,422,186,990 NET SALES LABA RUGI USAHA 46,145,338,413 737,047,797 8,465,590,558 4,633,662,837 49,240,218,337 OPERATING LOSS INCOME PENDAPATAN BEBAN OTHER INCOME LAIN-LAIN EXPENSES Laba penjualan aset tetap 5,565,946,990 - 204,247,179 - 5,770,194,169 Gain on sale of fixed assets Pendapatan bunga 6,084,859 434,037 106,833,089 - 113,351,985 Interest income Laba selisih kurs - neto 731,101,156 37,039 36,920 - 731,175,115 Foreign exchange gain - net Beban bunga 11,679,295,535 141,747,532 184,197,702 - 12,005,240,769 Interest expense Lain-lain - neto 72,707,804,569 138,981,447 25,009,759 64,581,304,843 8,012,528,039 Others - net Pendapatan Beban Lain-lain - Neto 65,869,439,727 280,331,981 151,855,406 1,159,658,308 Other Income Expenses - Net LABA RUGI SEBELUM INCOME LOSS BEBAN MANFAAT BEFORE INCOME PAJAK PENGHASILAN 112,014,778,140 1,017,379,778 8,617,445,963 69,214,967,680 50,399,876,645 TAX EXPENSE BENEFIT BEBAN MANFAAT INCOME TAX EXPENSE PAJAK PENGHASILAN BENEFIT Kini 9,939,562,563 - 2,217,972,000 - 12,157,534,563 Current Tangguhan 603,347,785 - 130,296,011 - 733,643,796 Deferred Beban Pajak Penghasilan - Neto 9,336,214,778 2,087,675,989 - 11,423,890,767 Income Tax Expense - Net TOTAL LABA RUGI TOTAL COMPREHENSIVE KOMPREHENSIF INCOME LOSS FOR PERIODE BERJALAN 102,678,563,362 1,017,379,778 6,529,769,974 69,214,967,680 38,975,985,878 THE PERIOD Informasi lainnya Other information Aset segmen 747,323,822,409 - 127,921,157,994 235,748,412,956 639,496,567,446 Segment assets Liabilitas segmen 370,252,548,563 - 99,834,731,674 81,793,315,595 388,293,964,642 Segment liabilities Penyusutan 6,334,894,024 247,364,104 1,558,107,618 - 8,140,365,746 Depreciation