PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2012 dan 31 Desember 2011, serta untuk
Periode-periode Tiga Bulan yang Berakhir 31 Maret 2012 dan 2011
PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements March 31, 2012 and December 31, 2011,
and for the Three Months Period Ended
March 31, 2012 and 2011
- 10 -
d. Dewan Komisaris, Direksi, dan Karyawan
d. Board of Commissioners, Directors, and
Employees Susunan
pengurus Perusahaan
pada tanggal 31 Maret 2012 dan 31 Desember
2011, masing-masing berdasarkan Akta No. 05 tanggal 9 Januari 2009 dari Ny. Kartuti
Suntana S., S.H., notaris di Jakarta, adalah sebagai berikut:
As of March 31, 2012 and December 31, 2011, based on Notarial Deed No. 05 dated
January 9, 2009, of Mrs. Kartuti Suntana S., S.H., public notary in Jakarta, the
Company’s management consists of the following:
Dewan Komisaris Board of Commissioners
Presiden Komisaris :
Santoso Winata :
President Commissioner Komisaris
: Oey Albert
: Commissioner
Komisaris Independen :
Richtter Pane :
Independent Commissioner Direksi
Directors Presiden Direktur
: Widarto
: President Director
Wakil Presiden Direktur :
Sudarmo Tasmin :
Vice President Director Direktur
: Djunaidi Nur
: Directors
Oey Alfred Winoto Prajitno
Perusahaan telah membentuk Komite Audit dengan susunan sebagai berikut:
The Company has established an Audit Committee which is composed of the
following:
Ketua :
Richtter Pane :
Chairman Anggota
: Frengky Susanto
: Members
Sukanda Wiradinata
Laporan keuangan
konsolidasian PT Tunas Baru Lampung Tbk dan anak
perusahaan untuk tahun yang berakhir 31 Maret 2012 telah diselesaikan dan
diotorisasi untuk terbit oleh Direksi pada tanggal 30 April 2012. Direksi bertanggung
jawab atas laporan keuangan konsolidasian tersebut.
The consolidated financial statements of PT Tunas Baru Lampung Tbk and its
subsidiaries for
the year
ended March 31, 2012 were completed and
authorized for issue on April 30, 2012 by the Directors who are responsible for the
consolidated financial statements.
Perusahaan memberikan
remunerasi kepada pengurus Perusahaan berupa gaji,
tunjangan dan bonus. Jumlah remunerasi adalah sebesar Rp 4.665 juta dan Rp
21.111 juta masing-masing selama tahun 2012 dan 2011.
The Company
provided salaries,
allowances and bonus as remuneration to its
management. Total
remuneration amounted to Rp 4,665 million and Rp
21,111 million
in 2012
and 2011,
respectively..
2. Ikhtisar Kebijakan Akuntansi dan Pelaporan
Keuangan Penting 2.
Summary of Significant Accounting and Financial Reporting Policies
a. Dasar Penyusunan dan Pengukuran
Laporan Keuangan Konsolidasian a.
Basis of
Consolidated Financial
Statements Preparation
and Measurement
Laporan keuangan konsolidasian disusun dengan menggunakan Standar Akuntansi
Keuangan di Indonesia, meliputi pernyataan dan interpretasi yang diterbitkan oleh
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan Badan
The consolidated financial statements have been
prepared in
accordance with
Indonesian Financial Accounting Standards “SAK”, which comprise the statements and
interpretations issued by the Board of Financial Accounting Standards of the
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2012 dan 31 Desember 2011, serta untuk
Periode-periode Tiga Bulan yang Berakhir 31 Maret 2012 dan 2011
PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements March 31, 2012 and December 31, 2011,
and for the Three Months Period Ended
March 31, 2012 and 2011
- 11 - Pengawas
Pasar Modal
Bapepam Sekarang Bapepam dan LK No. VIII.G.7
tentang “Pedoman Penyajian Laporan Keuangan”, Lampiran Keputusan Ketua
Badan Pengawas
Pasar Modal
dan Lembaga Keuangan Bapepam dan LK
No. Kep-06PM2000 tanggal 13 Maret 2000 yang telah diubah dengan Surat
Keputusan Ketua
Bapepam dan
LK No.
KEP-554BL2010 tanggal
30 Desember 2010, dan Surat Edaran No. SE-02PM2002 tentang Pedoman
Penyajian Penyajian dan Pengungkapan Laporan
Keuangan Emiten
atau Perusahaan
Publik dalam
Industri Perkebunan
Lampiran 13
tanggal 27 Desember 2002 yang telah dipertegas
dengan Surat Edaran No. SE-03BL2011 tanggal 13 Juli 2011. Seperti diungkapkan
dalam Catatan-catatan terkait, beberapa standar akuntansi
telah direvisi dan
diterbitkan, diterapkan
efektif tanggal
1 Januari 2011. Indonesian Institute of Accountants and the
regulations of
the Capital
Market Supervisory Agency Bapepam currently
Bapepam –LK No. VIII.G.7 regarding
“Financial Statements
Presentation Guidelines” included in the Appendix of the
Decree of the Chairman of the Capital Market and Financial Institution Supervisory
Agency Bapepam – LK No. KEP-
06PM2000 dated March 13, 2000 as amended with the Decree of the Chairman
of Bapepam – LK No. KEP – 554BL2010
dated December 30, 2010, and Circular Letter
No. SE-02PM2002
regarding “Guidelines
on Preparation
and Presentation of Financial Statement of
Issuers or Public Listed Companies in Plantations Industry” Appendix 13 dated
December 27, 2002 as reaffirmed with Circular Letter No. SE-03BL2011 dated
July 13, 2011. As disclosed further in relevant
succeeding notes,
several amended
and published
accounting standards
were adopted
effective January 1, 2011. Such consolidated
financial statements
are an
English translation of the Group’s statutory report in
Indonesia, and are not intended to present the financial position, results of operations,
and cashflows
in accordance
with accounting
principles and
reporting practices generally accepted in other
countries and jurisdictions. Laporan keuangan konsolidasian untuk
periode tiga bulan yang berakhir 31 Maret 2012 disusun sesuai dengan Pernyataan
Standar Akuntansi Keuangan PSAK No. 1 Revisi
2009, “Penyajian
Laporan Keuangan” yang diterapkan sejak 1 Januari
2011. The consolidated financial statements for
the three months period ended March 31, 2012 are prepared in accordance with the
Statement of
Financial Accounting
Standard “PSAK” No. 1 Revised 2009, “Presentation of Financial Statements”,
adopted on January 1, 2011. Penerapan PSAK No. 1 Revisi 2009
tersebut menimbulkan dampak signifikan terhadap penyajian dan pengungkapan
dalam laporan keuangan konsolidasian. The said adoption of PSAK No. 1 Revised
2009 has significant impact on the related presentation
and disclosures
in the
consolidated financial statements. Dasar
pengukuran laporan
keuangan konsolidasian ini adalah konsep biaya
perolehan historical
cost, kecuali
beberapa akun
tertentu disusun
berdasarkan pengukuran lain, sebagaimana diuraikan
dalam kebijakan
akuntansi masing-masing akun tersebut. Laporan
keuangan konsolidasian ini disusun dengan metode akrual, kecuali laporan arus kas
konsolidasian. The measurement basis used is the
historical cost, except for certain accounts which are measured on the bases
described in the related accounting policies. The consolidated financial statements,
except for the consolidated statements of cash flows, are prepared under the accrual
basis of accounting.
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2012 dan 31 Desember 2011, serta untuk
Periode-periode Tiga Bulan yang Berakhir 31 Maret 2012 dan 2011
PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements March 31, 2012 and December 31, 2011,
and for the Three Months Period Ended
March 31, 2012 and 2011
- 12 - Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung direct method dengan mengelompokkan
arus kas dalam aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows are prepared using the direct method with
classifications of cash flows into operating, investing and financing activities.
Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan
konsolidasian adalah mata uang Rupiah Rp yang juga merupakan mata uang
fungsional Grup. Kecuali dinyatakan secara khusus, angka-angka adalah dalam jutaan
Rupiah Rp. The reporting currency used in the
preparation of the consolidated financial statements is the Indonesian Rupiah Rp
which is also the functional currency of the Group. Unless otherwise stated, all figures
presented in the consolidated financial statements are stated in millions of Rupiah
Rp.
b. Penerapan Pernyataan dan Interpretasi