Financial Statement Full Notes 9M14 Billingual INDF
PT Indofood Sukses Makmur Tbk
dan entitas anaknya/and its subsidiaries
!
$
"
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#
%
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 SEPTEMBER 2014 DAN
PERIODE SEMBILAN BULAN
YANG BERAKHIR PADA TANGGAL TERSEBUT
(TIDAK DIAUDIT)
PT INDOFOOD SUKSES MAKMUR TBK
AND SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2014 AND
NINE-MONTH PERIOD
THEN ENDED
(UNAUDITED)
Daftar Isi
Table of Contents
Halaman/
Page
Surat Pernyataan Direksi
Directors’ Statement Letter
Laporan Posisi Keuangan Konsolidasian
Interim…………….....................................................
1-3
Interim Consolidated Statement of
..……………………………………Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian Interim.....………………………………
4-5
Interim Consolidated Statement of
....…...………………………Comprehensive Income
Laporan Perubahan Ekuitas
Konsolidasian Interim.................................…………
6
Interim Consolidated Statement of
....………………………………… Changes in Equity
Laporan Arus Kas Konsolidasian Interim......…………
7-8
Interim Consolidated Statement of
.....…..…………………………………….Cash Flows
Catatan atas Laporan Keuangan
Konsolidasian Interim………………………………….
9 - 179
Notes to the Interim Consolidated
..……..…………………………Financial Statements
***************************
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
31 Desember 2013/
December 31, 2013
(Diaudit)/
(Audited)
ASET
ASET LANCAR
Kas dan setara kas
Deposito berjangka
Investasi jangka pendek
Piutang
Usaha
Pihak ketiga – neto
Pihak berelasi
Bukan usaha
Pihak ketiga
Pihak berelasi
Persediaan – neto
Uang muka dan jaminan
Pajak dibayar di muka
Beban tanaman ditangguhkan
Biaya dibayar di muka dan aset
lancar lainnya
ASSETS
2,4,35,36,39
2,4,36
2,3,5,35,36
2,35,36,39
3,6
33
34
33,34
2,3,7,21,
33
8
2,20
2,11
13.765.398
7.165.435
661.414
13.666.194
3.398.300
692.832
3.569.928
423.996
4.053.300
375.733
292.855
281.449
322.114
208.269
10.057.505
717.517
370.899
152.988
8.160.539
884.410
203.619
143.896
CURRENT ASSETS
Cash and cash equivalents
Time deposits
Short-term investments
Accounts receivable
Trade
Third parties - net
Related parties
Non-trade
Third parties
Related parties
496.722
355.291
Inventories - net
Advances and deposits
Prepaid taxes
Future crop expenditures
Prepaid expenses and
other current assets
37.956.106
32.464.497
Total Current Assets
452.419
565.125
1.556.432
1.984.106
565.241
632.661
1.249.370
1.573.095
NON-CURRENT ASSETS
Claims for tax refund
Plasma receivables - net
Deferred tax assets - net
Long-term investments
5.169.668
2.913.192
276.900
4.742.845
2.847.525
269.020
Plantations
Mature plantations - net
Immature plantations
Industrial timber plantations - net
24.539.628
621.741
3.970.420
2.749.783
23.027.913
529.943
3.970.420
1.931.957
Fixed assets - net
Deferred charges - net
Goodwill - net
Intangible assets - net
1.311.552
1.280.156
2.127.923
259.700
2.748.446
Long-term prepayments
Advances for stock
subscription in associate
Other non-current assets
Total Aset Tidak Lancar
48.238.889
45.628.292
Total Non-Current Assets
TOTAL ASET
86.194.995
78.092.789
TOTAL ASSETS
2,34
Total Aset Lancar
ASET TIDAK LANCAR
Tagihan pajak penghasilan
Piutang plasma - neto
Aset pajak tangguhan - neto
Penyertaan jangka panjang
Tanaman perkebunan
Tanaman menghasilkan - neto
Tanaman belum menghasilkan
Hutan tanaman industri - neto
Aset tetap - neto
Biaya ditangguhkan - neto
Goodwill - neto
Aset tak berwujud - neto
Biaya dibayar dimuka jangka
panjang
Uang muka setoran modal pada
entitas asosiasi
Aset tidak lancar lainnya
2,3
2,3,36,37
2,3
2,9,38
2,3,10,21,
34
2,3,12
2,3,13,21,33,
34
2,13
2,3,14
2,3,14
1,2
2,11,13,15,33,36
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
1
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
31 Desember 2013/
December 31, 2013
(Diaudit)/
(Audited)
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek dan
cerukan
Utang trust receipts
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain - Pihak ketiga
Biaya akrual
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Utang jangka panjang yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang obligasi dan Sukuk
Ijarah
Utang pembelian aset tetap
LIABILITIES
Utang pembelian aset tetap
Uang muka setoran modal dari
kepentingan nonpengendali
Utang kepada pihak-pihak
berelasi
19.471.309
Total Current Liabilities
4.625.586
4.103.558
33
3.008.144
546.054
3.400.715
277.135
2,19,34,35
1.319.760
1.768.132
1.172.720
1.513.147
774.199
684.553
770.224
305.536
1.073.207
954.935
729.639
2.336.642
2,19
2,3,20
2,7,10,13,21,
35,36
39
39
NON-CURRENT LIABILITIES
2,7,10,13,
21,35,36
39
34.817
36.511
Long-term debts - net of
current maturities
Bank loans
Bonds payable
Liability for purchases of
fixed assets
18.100.988
15.324.315
Total long-term debts
2
1.253.149
1.278.384
1
-
213.150
Deferred tax liabilities - net
Advances for stock
subscription from non-controlling
interests
516.172
515.443
Due to related parties
39
Total utang jangka panjang
Liabilitas pajak tangguhan - neto
11.111
22.263.321
7.053.177
5.295.807
2,16,35,36,39
17,35,36,39
2,18,35,36,39
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA
PANJANG
Utang jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang obligasi
10.649
CURRENT LIABILITIES
Short-term bank loans and
overdraft
Trust receipts payable
Trade payables
Third parties
Related parties
Other payables - Third
parties
Accrued expenses
Short-term employee
benefits liability
Taxes payable
Current maturities of longterm debts
Bank loans
Bonds payable and Sukuk Ijarah
Payables
Liability for purchases of
fixed assets
2,33,35
14.081.554
3.984.617
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
13.294.577
1.993.227
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
2
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
31 Desember 2013/
December 31, 2013
(Diaudit)/
(Audited)
LIABILITAS JANGKA PANJANG
(lanjutan)
Liabilitas imbalan kerja karyawan
Liabilitas estimasi atas biaya
pembongkaran aset tetap
Utang lain-lain jangka panjang
2,3,22
3.190.192
2.729.970
2,3,13
53.693
50.779
50.923
136.166
NON-CURRENT
LIABILITIES (continued)
Liabilities for employee
benefits
Estimated liabilities for
assets dismantling costs
Other long-term payable
23.164.973
20.248.351
Total Non-Current
Liabilities
45.428.294
39.719.660
TOTAL LIABILITIES
EQUITY
Equity Attributable to
Equity Holders of the Parent
Entity
Capital stock - Rp100 (full
amount) par value per share
Authorized 30,000,000,000 shares
Issued and fully paid 8,780,426,500 shares
Additional paid-in capital
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
38
EKUITAS
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham - nilai nominal Rp100
(angka penuh) per saham
Modal dasar - 30.000.000.000
saham
Modal ditempatkan dan disetor
penuh - 8.780.426.500 saham
Tambahan modal disetor
Laba yang belum terealisasi dari
aset keuangan tersedia untuk
dijual
Selisih atas perubahan ekuitas
Entitas Anak dan dampak
transaksi dengan kepentingan
nonpengendali
Selisih kurs atas penjabaran
laporan keuangan
Saldo laba
Cadangan umum
Belum ditentukan
penggunaannya
23
2,24
878.043
522.249
878.043
522.249
2
532.952
554.051
1,24
6.581.422
6.579.227
2
1.440.266
1.505.767
25
90.000
85.000
Unrealized gains on
available-for-sale financial assets
Difference from changes in
equity of Subsidiaries and effects
of transactions with non-controlling
interests
Exchange differences on
translation of financial statements
Retained earnings
Appropriated for general
reserve
15.292.715
13.524.258
25.337.647
23.648.595
Sub-total
15.429.054
14.724.534
Non-controlling Interests
Total Ekuitas
40.766.701
38.373.129
Total Equity
TOTAL LIABILITAS DAN
EKUITAS
86.194.995
78.092.789
TOTAL LIABILITIES AND EQUITY
Sub-total
Kepentingan Nonpengendali
2,26
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
Unappropriated
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
3
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
2,28,33,38
50.393.490
41.279.123
NET SALES
2,13,29,33,34
36.773.592
31.251.763
COST OF GOODS SOLD
13.619.898
10.027.360
GROSS PROFIT
Catatan/
Notes
PENJUALAN NETO
BEBAN POKOK PENJUALAN
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
LABA BRUTO
Beban penjualan dan distribusi
2,13,30,33,34
(4.643.695 )
(3.456.533 )
Beban umum dan administrasi
Pendapatan operasi lain
Beban operasi lain
2,13,30,33,34
2,30,33,34
2,30
(3.070.989 )
385.182
(235.908 )
(2.255.847 )
739.983
(289.689 )
Selling and distribution expenses
General and administrative
expenses
Other operating income
Other operating expenses
38
6.054.488
4.765.274
INCOME FROM OPERATIONS
2,31,38
2,32,38
626.737
(1.247.902 )
488.582
(2.081.494 )
2,9,38
(41.358 )
LABA USAHA
Pendapatan keuangan
Beban keuangan
Bagian atas laba (rugi) neto entitas
asosiasi
LABA SEBELUM BEBAN PAJAK
PENGHASILAN
20,38
5.391.965
Beban Pajak Penghasilan – Neto
2,3,38
(1.412.914 )
139.341
Finance income
Finance expenses
Share in net income (loss) of
associates
3.311.703
INCOME BEFORE INCOME TAX
EXPENSE
(844.202 )
Income Tax Expense – Net
LABA PERIODE BERJALAN
SEBELUM PENYESUAIAN
PROFORMA
38
3.979.051
2.467.501
INCOME FOR THE PERIOD
BEFORE PRO FORMA
ADJUSTMENT
Penyesuaian Proforma
38
-
1.749
Pro Forma Adjustment
LABA PERIODE BERJALAN
38
3.979.051
2.469.250
INCOME FOR THE PERIOD
Pendapatan komprehensif lain
Laba (rugi) yang belum terealisasi
dari aset keuangan tersedia untuk
dijual
Selisih kurs atas penjabaran laporan
keuangan
Laba nilai wajar atas hedging arus
kas
Pendapatan (rugi) komprehensif
lain
Other comprehensive income
1.201.960
Unrealized gains (losses) on
available-for-sale financial assets
Exchange differences on
translation of financial statements
Fair value gain arising from cash
flow hedges
Other comprehensive income
(loss)
3.671.210
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
3.029.375
949.676
1.922.110
547.140
Income for the period attributable
to:
Equity holders of the parent
entity
Non-controlling interests
3.979.051
2.469.250
Total
2
(31.418 )
189.802
2
(66.462 )
1.012.158
2,21
79.773
(18.107 )
TOTAL LABA KOMPREHENSIF
PERIODE BERJALAN
3.960.944
-
Laba periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
27
Total
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
4
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM (lanjutan)
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
Total laba komprehensif periode
berjalan yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan nonpengendali
Total
LABA PER SAHAM DASAR YANG
DAPAT DI ATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK (angka
penuh)
2,27
3.003.195
957.749
2.860.597
810.613
Total comprehensive income for
the period attributable to:
Equity holders of the parent
entity
Non-controlling interests
3.960.944
3.671.210
Total
219
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO EQUITY
HOLDERS OF THE PARENT
ENTITY (full amount)
345
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
5
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Nine-month Period Ended September 30, 2014
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Equity Holders of the Parent Entity
Catatan/
Notes
Saldo 1 Januari 2013
Modal proforma tahun berjalan
Pembelian saham treasuri oleh Entitas
Anak
Laba yang belum terealisasi atas
perubahan nilai wajar investasi efek –
neto
Selisih atas
Perubahan Ekuitas
Entitas Anak dan
Dampak Transaksi
dengan
Kepentingan
Nonpengendali/
Difference from
Changes in Equity
of Subsidiaries and
Effects of
Transactions with
Non-controlling
Interests
Laba yang Belum
Terealisasi dari
Aset Keuangan
Tersedia untuk
Dijual/
Unrealized Gains
on Available-forsale Financial
Assets
Modal Ditempatkan
dan Disetor
Penuh/Issued and
Fully Paid Capital
Tambahan
Modal Disetor/
Additional Paidin Capital
878.043
522.249
464.664
-
-
-
6.524.586
Selisih Kurs atas
Penjabaran
Laporan
Keuangan/
Exchange
Differences on
Translation of
Financial
Statements
Saldo Laba/Retained Earnings
Penyesuaian
Proforma/
Pro forma Capital
74.337
(2.437 )
2.437
Cadangan
Umum/
Appropriated for
General Reserve
Belum Ditentukan
Penggunaannya/
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Sub-total/
Sub-total
Total Ekuitas/
Total Equity
80.000
12.664.836
21.206.278
12.933.959
34.140.237
Balance, January 1, 2013
-
-
2.437
-
2.437
-
-
142.286
26.237
-
-
-
-
168.523
21.279
189.802
Pro forma capital for the year
Purchase of treasury stock
by Subsidiaries
Unrealized gains on changes
in fair values of
short-term investments – net
Kontribusi modal dari kepentingan
Nonpengendali
-
-
-
-
-
-
-
-
-
78.560
78.560
Capital contribution from non-controlling
Interests
Kepentingan nonpengendali atas
akuisisi Entitas Anak
-
-
-
-
-
-
-
-
-
3.004.525
3.004.525
Non-controlling interest arising from
acquisition of a Subsidiary
-
769.961
242.197
1.012.158
Foreign exchange differences
from financial statements translation
-
Appropriation for general reserve
6.991
2
-
6.991
(154.559 )
(147.568 )
Selisih kurs atas penjabaran laporan
keuangan
2
-
-
-
-
769.961
-
-
Pencadangan saldo laba sebagai
cadangan umum
26
-
-
-
-
-
-
5.000
(5.000 )
Dividen kas
26
-
-
-
-
-
-
-
(1.624.380 )
-
-
-
-
-
-
-
1.922.110
1.922.110
547.140
2.469.250
Income for the period
Saldo 30 September 2013
878.043
522.249
606.950
6.557.814
844.298
-
85.000
12.957.566
22.451.920
16.127.124
38.579.044
Balance, September 30, 2013
Saldo 1 Januari 2014
878.043
522.249
554.051
6.579.227
1.505.767
-
85.000
13.524.258
23.648.595
14.724.534
38.373.129
Balance January 1, 2014
Lindung nilai arus kas
-
-
66.118
-
-
-
-
66.118
13.655
79.773
-
-
-
(67.321 )
-
-
-
-
(67.321 )
(165.056 )
(232.377 )
-
-
-
9.097
-
-
-
-
-
(5.699 )
-
-
-
-
(26.798 )
(4.620 )
(31.418 )
Cash flow hedges
Purchase of treasury stock
by Subsidiaries and transaction of
business combination under common
control
Appropriation for statutory reserve by a
subsidiary
Unrealized gains on changes
in fair values of
short-term investments – net
-
-
-
-
-
-
-
-
380.298
Capital contribution from non-controlling
Interests
-
-
-
Laba periode berjalan
Pembelian saham treasuri oleh Entitas
Anak dan transaksi kombinasi bisnis
entitas sepengendali
Pencadangan wajib saldo laba pada anak
perusahaan
Laba yang belum terealisasi atas
perubahan nilai wajar investasi efek –
neto
2
Kontribusi modal dari kepentingan
Nonpengendali
(21.099 )
2
-
-
-
-
Pencadangan saldo laba sebagai
cadangan umum
26
-
-
-
-
-
-
5.000
(5.000 )
Dividen kas
26
-
-
-
-
-
-
-
(1.246.821 )
Laba periode berjalan
Saldo 30 September 2014
(545.977 )
(2.170.357 )
(9.097 )
Selisih kurs atas penjabaran laporan
keuangan
(65.501 )
(1.624.380 )
(65.501 )
(1.246.821 )
380.298
(961 )
(468.472 )
(66.462 )
(1.715.293 )
Cash dividends
Foreign exchange differences
from financial statements translation
Appropriation for general reserve
Cash dividends
-
-
-
-
-
-
-
3.029.375
3.029.375
949.676
3.979.051
Income for the period
878.043
522.249
532.952
6.581.422
1.440.266
-
90.000
15.292.715
25.337.647
15.429.054
40.766.701
Balance, September 30, 2014
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
6
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran untuk beban produksi
dan usaha
Pembayaran kepada karyawan
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENT OF CASH FLOWS
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
50.889.310
(27.189.436 )
41.075.618
(23.463.976 )
(10.501.007 )
(4.661.600 )
(8.961.674 )
(3.566.612 )
Kas yang diperoleh dari operasi
Penerimaan penghasilan bunga
Pembayaran beban bunga
Pembayaran pajak – neto
Penerimaan lainnya – neto
8.537.267
627.020
(1.196.063 )
(1.625.180 )
21.354
5.083.356
374.106
(750.115 )
(1.151.387 )
113.158
Kas Neto yang Diperoleh dari
Aktivitas Operasi
6.364.398
3.669.118
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dari penjualan aset
tetap dan aset tidak lancar
lainnya
Investasi pada deposito berjangka
Penambahan aset tetap dan
tanaman perkebunan
Penambahan aset tak berwujud
Uang muka untuk pembelian aset
tetap
Investasi pada entitas asosiasi
Pembayaran untuk perolehan
saham Entitas Anak dari
kepentingan nonpengendali
1
10,13
1
Kas Neto yang Digunakan
untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari utang bank
jangka pendek
Penerimaan dari penerbitan
obligasi Rupiah VII - neto
Penerimaan dari utang bank
jangka panjang
Kontribusi modal dari kepentingan
nonpengendali
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments for production and
operating expenses
Payments to employees
Cash generated from
operations
Receipts of interest income
Payments of interest expense
Payments of taxes - net
Other receipt - net
Net Cash Provided by
Operating Activities
(3.331.629 )
(367.756 )
(3.641.182 )
-
(385.819 )
(239.075 )
(363.329 )
(935.522 )
(34.952 )
(1.585.409 )
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale
of fixed assets and
other non-current assets
Investment in time deposits
Additions to fixed assets and
plantations
Addition to intagible assets
Advances for purchases of
Fixed Assets
Investment in associates
Payments for acquisitions of
shares in subsidiary from
non-controlling interests
(8.116.848 )
(6.459.011 )
Net Cash Used in Investing
Activities
23.895
(3.781.512 )
66.431
-
4.736.904
5.816.090
1.989.645
-
1.639.439
3.524.989
167.148
84.132
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term
bank loans
Proceeds from issuance of
Rupiah bonds VII – net
Proceeds from long-term
bank loans
Capital contribution from noncontrolling interests
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
7
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENT OF CASH FLOWS (continued)
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM (lanjutan)
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS
PENDANAAN (lanjutan)
Pembayaran utang bank jangka
pendek
Pelunasan obligasi Rupiah V
Pembayaran dividen kas
Pembayaran utang bank jangka
panjang
Investasi pada surat utang
konversi
Pembayaran saham treasuri oleh
Entitas Anak
Pembayaran dividen kas oleh
Entitas Anak kepada
kepentingan nonpengendali
Pembayaran utang pembelian
aset tetap
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
(2.358.042 )
(1.610.000 )
(1.246.821 )
(2.886.082 )
(1.624.379 )
(795.362 )
(542.846 )
21
(57.020 )
Kas Neto yang Diperoleh dari
Aktivitas Pendanaan
Neto
(468.472 )
(545.977 )
(2.133 )
(1.422 )
Net Cash Provided by
Financing Activities
756.430
NET EFFECTS OF
CHANGES
IN EXCHANGE RATES ON
CASH AND CASH
EQUIVALENTS
1.646.144
NET INCREASE
(DECREASE) IN CASH AND
CASH EQUIVALENTS
13.220.486
CASH AND CASH
EQUIVALENTS AT
BEGINNING OF PERIOD
14.866.630
CASH AND CASH
EQUIVALENTS AT END OF
PERIOD
13.765.398
(158.230 )
14.984.805
(118.175 )
Cash and cash equivalents
consist of:
Cash and cash equivalents
Overdraft
13.607.168
14.866.630
11.880
KENAIKAN (PENURUNAN)
NETO KAS DAN SETARA KAS
Kas dan setara kas terdiri dari:
Kas dan setara kas
Cerukan
(144.898 )
88.459
13.518.709
13.607.168
4
16
CASH FLOWS FROM
FINANCING ACTIVITIES
(continued)
Payments of short-term
bank loans
Payment of Rupiah bonds V
Payment of cash dividends
Payments of long-term
bank loans
Investment in
convertible notes
Payment for treasury stock by
a Subsidiary
Payments of cash dividends
by Subsidiaries to
non-controlling interests
Payments of liability for
purchases of fixed assets
3.679.607
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
KAS DAN SETARA KAS AKHIR
PERIODE
-
(166.257 )
1.829.029
KAS DAN SETARA KAS AWAL
PERIODE
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
8
Net
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Establishment of the Company
PT
Indofood
Sukses
Makmur
Tbk
(Perusahaan) didirikan di Republik Indonesia
pada tanggal 14 Agustus 1990 dengan nama
PT Panganjaya Intikusuma, berdasarkan Akta
Notaris Benny Kristianto, S.H., No. 228. Akta
pendirian ini disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusan
No. C2 2915.HT.01.01.Th’91 tanggal 12 Juli
1991, dan diumumkan dalam Berita Negara
Republik Indonesia No. 12 Tambahan No. 611
tanggal 11 Februari 1992. Anggaran Dasar
Perusahaan telah beberapa kali mengalami
perubahan. Perubahan terakhir dimuat dalam
Akta Notaris Benny Kristianto, S.H. No. 47
tanggal 26 Mei 2009 mengenai perubahan
masa jabatan anggota Direksi dan Dewan
Komisaris dan telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Penerimaan
Pemberitahuan
Perubahan
Anggaran Dasar No. AHU-AH.01.10-07948
tanggal 15 Juni 2009, dan diumumkan dalam
Berita Negara Republik Indonesia No. 74
Tambahan No. 739 tanggal 15 September
2009.
PT
Indofood
Sukses
Makmur
Tbk
(the Company) was established in the
Republic of Indonesia on August 14, 1990
under its original name PT Panganjaya
Intikusuma, based on Notarial Deed No. 228 of
Benny Kristianto, S.H. The deed of
establishment was approved by the Ministry of
Justice of the Republic of Indonesia in its
Decision Letter No. C2 2915.HT.01.01.Th’91
dated July 12, 1991, and was published in
Supplement No. 611 of State Gazette No. 12
dated February 11, 1992. The Company’s
Articles of Association has been amended
from time to time. The latest amendment of its
Articles of Association is stipulated in the
Notarial Deed of Benny Kristianto, S.H., No. 47
dated May 26, 2009 regarding the changes in
service term of Directors and Board of
Commissioners which had been reported to
and acknowledged by the Ministry of Laws
and Human Rights of the Republic of
Indonesia in its letter No. AHU-AH.01.1007948 dated June 15, 2009 and was published
in Supplement No. 739 of State Gazette
No. 74 dated September 15, 2009.
Ruang lingkup kegiatan Perusahaan antara
lain terdiri dari mendirikan dan menjalankan
industri makanan olahan, bumbu penyedap,
minuman ringan, kemasan, minyak goreng,
penggilingan biji gandum dan pembuatan
tekstil karung terigu.
The Company’s scope of activities includes,
among others, establishing and operating
processed food, seasoning, beverages,
packaging, cooking oil, wheat grain mills and
flour sacks textile manufacturing.
Kantor pusat Perusahaan berlokasi di
Sudirman Plaza, Indofood Tower, Lantai 27,
Jl. Jend. Sudirman Kav. 76 – 78, Jakarta,
Indonesia, sedangkan pabrik dan perkebunan
Perusahaan dan Entitas Anak berlokasi di
berbagai tempat di pulau Jawa, Sumatera,
Kalimantan, Sulawesi, China dan Malaysia.
Perusahaan mulai beroperasi secara komersial
pada tahun 1990.
The Company’s head office is located at
th
Sudirman Plaza, Indofood Tower, 27 Floor,
Jl. Jend. Sudirman Kav. 76 – 78, Jakarta,
Indonesia, while the Company and its
Subsidiaries’ factories and estates are situated
in various locations in Java, Sumatera,
Kalimantan, Sulawesi islands, China and
Malaysia. The Company started its commercial
operations in 1990.
9
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
b.
Penyelesaian
Konsolidasian
1.
Laporan
Keuangan
GENERAL (continued)
b.
Laporan
keuangan
konsolidasian
telah
diselesaikan dan disetujui untuk diterbitkan
oleh Direksi Perusahaan pada tanggal 29
Oktober 2014.
c.
The consolidated financial statements were
completed and authorized for issue by the
Company’s Board of Directors on October 29,
2014.
Entitas Induk dan Entitas Induk Terakhir
c.
CAB Holdings Limited, Seychelles, dan First
Pacific Company Limited (FP), Hong Kong,
masing-masing adalah entitas induk dan
entitas induk terakhir Perusahaan.
d.
d.
Tindakan-tindakan Perusahaan (corporate
actions) yang mempengaruhi saham yang
diterbitkan sejak tanggal penawaran umum
perdana sampai dengan tanggal 30 September
2014, adalah sebagai berikut:
Public Offering of the Company’s Shares
and Other Corporate Actions
A summary of the Company’s corporate
actions affecting its capital stock from the date
of its initial public offering up to September 30,
2014 are as follows:
Jumlah
saham ditempatkan
dan disetor penuh/
Number of shares
issued and
fully paid
Keterangan/
Description
17 Mei 1994/
May 17, 1994
Penawaran umum perdana sebesar 21.000.000
saham/
Initial public offering of 21,000,000 shares
25 Juni 1996/
June 25, 1996
6 Juni 1997/
June 6, 1997
Parent and Ultimate Parent
CAB Holdings Limited, Seychelles, and First
Pacific Company Limited (FP), Hong Kong, are
the parent entity and ultimate parent entity of
the Company, respectively.
Penawaran Umum Efek Perusahaan dan
Tindakan Perusahaan Lainnya
Tanggal/
Date
Completion of the Consolidated Financial
Statements
Nilai nominal
per saham
(angka penuh)/
Par value per
share (full amount)
763.000.000
1.000
Pemecahan nilai nominal saham dari Rp1.000
(angka penuh) per saham menjadi Rp500
(angka penuh) per saham/
Par value split of the Company’s shares from Rp1,000
(full amount) per share to Rp500 (full amount)
per share
1.526.000.000
500
Penawaran umum terbatas I sebesar 305.200.000
saham baru/
Rights issue I totaling 305,200,000 new shares
1.831.200.000
500
10
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
1.
Penawaran Umum Efek Perusahaan dan
Tindakan Perusahaan Lainnya (lanjutan)
Tanggal/
Date
20 Juli 2000/
July 20, 2000
Selama 2001/
During 2001
Selama 2002/
During 2002
2003
2004
27 Juni 2008/
June 27, 2008
GENERAL (continued)
d.
Public Offering of the Company’s Shares
and Other Corporate Actions (continued)
Jumlah
saham ditempatkan
dan disetor penuh/
Number of shares
issued and
fully paid
Keterangan/
Description
Pemecahan nilai nominal saham dari Rp500
(angka penuh) per saham menjadi Rp100
(angka penuh) per saham/
Par value split of the Company’s shares from Rp500
(full amount) per share to Rp100 (full amount)
per share
Nilai nominal
per saham
(angka penuh)/
Par value per
share (full amount)
9.156.000.000
100
9.156.000.000
100
9.384.900.000
100
9.384.900.000
100
Penerbitan 58.369.500 saham baru sehubungan
dengan ESOP II/
Issuance of 58,369,500 new shares for ESOP II
9.443.269.500
100
Penerbitan 919.500 saham baru sehubungan
dengan ESOP III/
Issuance of 919,500 new shares for ESOP III
9.444.189.000
100
Penarikan kembali atas 663.762.500 saham treasuri
dan penjualan sisanya sebesar 251.837.500 saham/
Redemption of 663,762,500 shares of treasury
stock and sale of remaining 251,837,500
shares
8.780.426.500
100
Pembelian kembali saham treasuri
sejumlah 125.368.500 saham/
Purchase of treasury stock totaling 125,368,500
shares
Penerbitan 228.900.000 saham baru sehubungan
dengan program pemilikan saham karyawan
Perusahaan (ESOP) / Employee Stock Ownership
Program/
Issuance of 228,900,000 new shares for Employee
Stock Ownership Program (ESOP)
(ESOP)
Pembelian kembali saham treasuri
sebanyak 790.231.500 saham/
Purchase of treasury stock totaling 790,231,500
shares
Pada
bulan
Juli
2000,
Perusahaan
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan jumlah nilai nominal seluruhnya
sebesar Rp1.000.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Juli 2005.
In July 2000, the Company offered to the
public non-convertible, fixed rate bonds with a
total face value of Rp1,000,000. These bonds
had been fully settled when they were due in
July 2005.
11
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
1.
Penawaran Umum Efek Perusahaan dan
Tindakan Perusahaan Lainnya (lanjutan)
GENERAL (continued)
d.
Public Offering of the Company’s Shares
and Other Corporate Actions (continued)
Pada bulan Juni 2003, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp1.500.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Juni 2008.
In June 2003, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp1,500,000.
These bonds had been settled when they were
due in June 2008.
Pada bulan Juli 2004, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp1.000.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Juli 2009.
In July 2004, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp1,000,000.
These bonds had been fully settled when they
became due in July 2009.
Pada bulan Mei 2007, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp2.000.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Mei 2012.
In May 2007, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp2,000,000.
These bonds had been fully settled when they
became due in May 2012.
Pada bulan Juni 2009, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp1.610.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Mei 2014.
In June 2009, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp1,610,000.
These bonds had been fully settled when they
became due in June 2014.
Pada bulan Mei 2012, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp2.000.000 (lihat Catatan 21 untuk
penjelasan lebih lanjut).
In May 2012, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp2,000,000
(see Note 21 for further discussions).
Pada bulan Juni 2014, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp2.000.000 (lihat Catatan 21 untuk
penjelasan lebih lanjut).
In June 2014, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp2,000,000
(see Note 21 for further discussions).
Pada tanggal-tanggal pelaporan, seluruh
saham dan obligasi Perusahaan tercatat di
Bursa Efek Indonesia (BEI).
As of reporting dates, all of the Company’s
shares and bonds are listed in the Indonesia
Stock Exchange (IDX).
12
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak
GENERAL (continued)
e.
Perusahaan mempunyai
secara langsung maupun
Entitas Anak berikut
Perusahaan selanjutnya
Usaha”):
kepemilikan saham
tidak langsung pada
(bersama dengan
disebut “Kelompok
Subsidiaries
The Company has direct and indirect share
ownerships in the following Subsidiaries
(together with the Company hereinafter
referred to as the “Group”):
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Entitas Anak Langsung/
Direct Subsidiaries
PT Prima Intipangan
Sejati (PIPS)
Domisili/
Domicile
Tahun
Beroperasi
Secara
Komersial/
Start of
Commerci
al
Operations
Jakarta
1994
PT Bogasari Sentra
Flour Mills (BSFM)
PT Bogasari Flour Mills
Jakarta
-
Jakarta
-
PT Inti Abadi Kemasindo
(IAK)
Citeureup
2002
PT Indobahtera Era
Sejahtera (IES)
PT Mileva Makmur
Mandiri (MMM)
Jakarta
2002
Pasuruan
-
Witty East Holdings
Limited (WEHL)
Kepulauan
Virgin
Britania
Raya/Britis
h Virgin
Islands
Jakarta
-
-
Jakarta
PT Saripangan Mandiri
Sejahtera (SMS)
PT Bina Makna
Indopratama (BMI)
PT Indomarco Adi Prima
(IAP) 7
PT Argha Giri Perkasa
(AGP)
PT Putri Daya
Usahatama (PDU)
PT Arthanugraha
Mandiri (ANM)
Pacsari Pte. Ltd. (PPL)
PT Pelayaran Tahta
Bahtera (PTB) 38,47
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
Total Aset Sebelum
Eliminasi/
Total Assets Before
Eliminations
(Dalam Miliar
Rupiah/In Billions of
Rupiah)
30 Sep
2014/
Sep.
30,
2014
31 Des.
2013/
Dec. 31,
2013
Jasa investasi dan
manajemen/
Investment and
management services
Penggilingan tepung/
Flour milling
Penggilingan tepung/
Flour milling
Produksi bahan
kemasan/
Manufacture of
packaging materials
Pelayaran/ Shipping
100
100
26
26
100
100
15
15
-
-
-
-
100
100
197
190
100
100
-*)
-*)
Produksi makanan dari
susu/ Manufacture of
dairy products
Investasi/ Investment
100
100
12
11
100
100
-
-
100
100
1
1
-
Penggilingan tepung/
Flour milling
Investasi/ Investment
100
100
39
38
Jakarta
1951
Distribusi/ Distribution
100
100
3.804
3.138
Ternate
1987
80
80
8
8
Bandung
1988
Produksi kopra dan
pengolahan minyak
kelapa/ Copra
extraction and
processing of coconut
oil
Distribusi/ Distribution
65
65
398
300
Jakarta
1991
Singapura/
Singapore
Jakarta
100
100
4
4
1998
Produksi kopi/
Manufacture of coffee
Pelayaran/ Shipping
100
100
1.721
1.747
1995
Pelayaran/ Shipping
90,9
90,9
49
50
13
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak (lanjutan)
GENERAL (continued)
e.
Subsidiaries (continued)
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Entitas Anak Langsung
(lanjutan)/
Direct Subsidiaries
(continued)
Indofood Singapore
Holdings Pte. Ltd.
(ISHPL)
Ocean 21 Pte. Ltd.
(Ocean 21)
Domisili/
Domicile
Bogasari International
Pte. Ltd. (BI) 3
31 Des.
2013/
Dec. 31,
2013
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
2006
Investasi/ Investment
83,8
83,8
261
210
Singapura/
Singapore
2006
Investasi/ Investment
100
100
1.572
1.475
Industri dan perdagangan/
Industry and trading
Produksi mi, produk makanan
kuliner, biskuit, bumbu
penyedap, nutrisi dan
makanan khusus /
Manufacture of noodles,
food ingredients, culinary
food products, biscuits,
nutrition and special foods
Industri pengolahan sayuran/
Integrated vegetable
processor
100
100
15
-*)
80,5
80,5
23.847
21.267
82,9
82,9
14.360
13.058
Produksi makanan ringan/
Manufacture of snack
Produksi mie/ Manufacture of
noodles
41,1
41,1
1.012
984
80,5
80,5
51
54
Investasi dan agen
perdagangan ekspor/
Investment and trade
export agency
Pengolahan dan
perdagangan tepung/ Flour
blending and trading
Perkebunan kelapa sawit,
pengolahan dan produksi
minyak goreng dan produk
sejenis lainnya/ Palm oil
plantations, mills and
production of cooking oil
and other related products
Tidak aktif/Non-operating
80,5
80,5
3.805
3.769
100
100
11
11
51,3
50,6
30.494
28.065
51,3
50,6
-*)
-*)
Perkebunan karet dan kelapa
sawit/ Rubber and palm oil
plantations
47,9
47,3
567
456
2009
Singapura/
Singapore
2004
Jakarta
1990
Malaysia
2007
Singapura/
Singapore
2008
Singapura/
Singapore
2001
PT Salim Ivomas
Jakarta
37
Pratama Tbk (SIMP)
PT Manggala Batama
Perdana (MBP) 2
PT Kebun Mandiri
Sejahtera (KMS) 9,47
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
Singapura/
Singapore
PT Mandiri Pangan
Jakarta
Makmur
PT Indofood CBP Sukses Jakarta
Makmur Tbk (ICBP)
China Minzhong Food
Corporation Limited
(CMFC) 47
Entitas Anak Tidak
Langsung/ Indirect
Subsidiaries
PT Indofood Fritolay
Makmur (IFL) 31
Indofood (M) Food
Industries Sdn. Bhd.
32
(IFI)
Drayton Pte. Ltd.
(Drayton) 32,47
Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations
Total Aset Sebelum
Eliminasi/
Total Assets Before
Eliminations
(Dalam Miliar
Rupiah/In Billions of
Rupiah)
Jakarta
Kalimantan
Timur/East
Kalimantan
1994
1997
14
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak (lanjutan)
GENERAL (continued)
e.
Subsidiaries (continued)
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Entitas Anak Tidak
Langsung (lanjutan)/
Indirect Subsidiaries
(continued)
Asian Synergies Limited
(ASL) 5
Silveron Investments
2,47
Limited (SIL)
PT Kebun Ganda Prima
21,47
(KGP)
Domisili/
Domicile
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
Mauritius
Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
Total Aset Sebelum
Eliminasi/
Total Assets Before
Eliminations
(Dalam Miliar
Rupiah/In Billions of
Rupiah)
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
2004
Investasi/ Investment
51,3
50,6
24
24
2004
Investasi/ Investment
51,3
50,6
55
55
Kalimantan
Barat/West
Kalimantan
Kalimantan
Barat/West
Kalimantan
Jakarta
2002
Perkebunan kelapa sawit/
Palm oil plantations
51,3
50,6
416
352
2005
51,3
50,6
771
680
50,7
50,1
171
170
PT Gunung Mas Raya
(GMR) 1
Riau
1992
50,2
49,6
558
440
PT Indriplant (IP) 1
Riau
1989
50,2
49,6
204
168
PT Cibaliung Tunggal
Plantations (CTP) 1
1
PT Serikat Putra (SP)
Riau
1989
50,2
49,6
183
115
Riau
1992
50,2
49,6
866
727
PT Surya Rengo Containers
(SRC) 4
Jakarta
1993
48,3
48,3
741
761
PT Sarana Inti Pratama
(SAIN) 8,44,47
Riau
1991
51,3
50,6
178
159
PT Riau Agrotama
Plantation (RAP) 10,47
Kalimantan
Barat/West
Kalimantan
Kalimantan
Barat/West
Kalimantan
Kalimantan
Barat/West
Kalimantan
2006
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Investasi dan jasa
manajemen dan
pengangkutan/
Investment and
management and
transportation services
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Perkebunan kelapa sawit/
Palm oil plantations
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Produksi bahan kemasan/
Manufacture of packaging
materials
Pemuliaan benih kelapa
sawit, investasi dan jasa
riset manajemen dan
teknik/ Palm oil seed
breeding, investment and
research management
and technical services
Perkebunan kelapa sawit/
Palm oil plantations
51,3
50,6
1.013
848
PT Citranusa Intisawit
(CNIS) 6,47
PT Indoagri Inti Plantation
(IIP) 8
PT Citra Kalbar
Sarana(CKS) 10,47
PT Jake Sarana (JS) 11,47
1990
2008
Perkebunan kelapa sawit/
Palm oil plantations
51,3
50,6
265
248
2011
Perkebunan kelapa sawit/
Palm oil plantations
51,2
50,6
132
115
15
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak (lanjutan)
GENERAL (continued)
e.
Subsidiaries (continued)
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Domisili/
Domicile
Entitas Anak Tidak
Langsung (lanjutan)/
Indirect Subsidiaries
(continued)
PT Swadaya Bhakti
12,47
Negaramas (SBN)
Special Sky Investments
Ltd. (SSIL) 19
Bountiful Pro Ltd. (BPL) 19
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
2012
Perkebunan kelapa sawit/
Palm oil plantations
30,8
30,4
684
510
-
Perkebunan kelapa sawit/
Palm oil plantations
30,6
30,2
36
36
2010
Investasi dan perkebunan
kelapa sawit/ Investment
and palm oil plantations
30,8
30,4
1.627
1.314
2009
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Perkebunan kelapa sawit/
Palm oil plantations
30,8
30,4
859
852
30,7
30,4
971
805
2005
Investasi/ Investment
30,8
30,4
221
221
1995
51,3
50,6
505
424
2007
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Investasi/ Investment
60,5
60,4
12.567
12.529
Jakarta
2006
Pelayaran/ Shipping
100
100
97
102
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
2006
Pelayaran/ Shipping
100
100
1.460
1.452
2006
Pelayaran/ Shipping
-
100
-
7
2006
Pelayaran/ Shipping
-
100
-
5
Sumatera
Selatan/
South
Sumatera
Kalimantan
PT Agro Subur Permai
T
dan entitas anaknya/and its subsidiaries
!
$
"
!
#
%
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 SEPTEMBER 2014 DAN
PERIODE SEMBILAN BULAN
YANG BERAKHIR PADA TANGGAL TERSEBUT
(TIDAK DIAUDIT)
PT INDOFOOD SUKSES MAKMUR TBK
AND SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2014 AND
NINE-MONTH PERIOD
THEN ENDED
(UNAUDITED)
Daftar Isi
Table of Contents
Halaman/
Page
Surat Pernyataan Direksi
Directors’ Statement Letter
Laporan Posisi Keuangan Konsolidasian
Interim…………….....................................................
1-3
Interim Consolidated Statement of
..……………………………………Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian Interim.....………………………………
4-5
Interim Consolidated Statement of
....…...………………………Comprehensive Income
Laporan Perubahan Ekuitas
Konsolidasian Interim.................................…………
6
Interim Consolidated Statement of
....………………………………… Changes in Equity
Laporan Arus Kas Konsolidasian Interim......…………
7-8
Interim Consolidated Statement of
.....…..…………………………………….Cash Flows
Catatan atas Laporan Keuangan
Konsolidasian Interim………………………………….
9 - 179
Notes to the Interim Consolidated
..……..…………………………Financial Statements
***************************
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
31 Desember 2013/
December 31, 2013
(Diaudit)/
(Audited)
ASET
ASET LANCAR
Kas dan setara kas
Deposito berjangka
Investasi jangka pendek
Piutang
Usaha
Pihak ketiga – neto
Pihak berelasi
Bukan usaha
Pihak ketiga
Pihak berelasi
Persediaan – neto
Uang muka dan jaminan
Pajak dibayar di muka
Beban tanaman ditangguhkan
Biaya dibayar di muka dan aset
lancar lainnya
ASSETS
2,4,35,36,39
2,4,36
2,3,5,35,36
2,35,36,39
3,6
33
34
33,34
2,3,7,21,
33
8
2,20
2,11
13.765.398
7.165.435
661.414
13.666.194
3.398.300
692.832
3.569.928
423.996
4.053.300
375.733
292.855
281.449
322.114
208.269
10.057.505
717.517
370.899
152.988
8.160.539
884.410
203.619
143.896
CURRENT ASSETS
Cash and cash equivalents
Time deposits
Short-term investments
Accounts receivable
Trade
Third parties - net
Related parties
Non-trade
Third parties
Related parties
496.722
355.291
Inventories - net
Advances and deposits
Prepaid taxes
Future crop expenditures
Prepaid expenses and
other current assets
37.956.106
32.464.497
Total Current Assets
452.419
565.125
1.556.432
1.984.106
565.241
632.661
1.249.370
1.573.095
NON-CURRENT ASSETS
Claims for tax refund
Plasma receivables - net
Deferred tax assets - net
Long-term investments
5.169.668
2.913.192
276.900
4.742.845
2.847.525
269.020
Plantations
Mature plantations - net
Immature plantations
Industrial timber plantations - net
24.539.628
621.741
3.970.420
2.749.783
23.027.913
529.943
3.970.420
1.931.957
Fixed assets - net
Deferred charges - net
Goodwill - net
Intangible assets - net
1.311.552
1.280.156
2.127.923
259.700
2.748.446
Long-term prepayments
Advances for stock
subscription in associate
Other non-current assets
Total Aset Tidak Lancar
48.238.889
45.628.292
Total Non-Current Assets
TOTAL ASET
86.194.995
78.092.789
TOTAL ASSETS
2,34
Total Aset Lancar
ASET TIDAK LANCAR
Tagihan pajak penghasilan
Piutang plasma - neto
Aset pajak tangguhan - neto
Penyertaan jangka panjang
Tanaman perkebunan
Tanaman menghasilkan - neto
Tanaman belum menghasilkan
Hutan tanaman industri - neto
Aset tetap - neto
Biaya ditangguhkan - neto
Goodwill - neto
Aset tak berwujud - neto
Biaya dibayar dimuka jangka
panjang
Uang muka setoran modal pada
entitas asosiasi
Aset tidak lancar lainnya
2,3
2,3,36,37
2,3
2,9,38
2,3,10,21,
34
2,3,12
2,3,13,21,33,
34
2,13
2,3,14
2,3,14
1,2
2,11,13,15,33,36
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
1
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
31 Desember 2013/
December 31, 2013
(Diaudit)/
(Audited)
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek dan
cerukan
Utang trust receipts
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain - Pihak ketiga
Biaya akrual
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Utang jangka panjang yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang obligasi dan Sukuk
Ijarah
Utang pembelian aset tetap
LIABILITIES
Utang pembelian aset tetap
Uang muka setoran modal dari
kepentingan nonpengendali
Utang kepada pihak-pihak
berelasi
19.471.309
Total Current Liabilities
4.625.586
4.103.558
33
3.008.144
546.054
3.400.715
277.135
2,19,34,35
1.319.760
1.768.132
1.172.720
1.513.147
774.199
684.553
770.224
305.536
1.073.207
954.935
729.639
2.336.642
2,19
2,3,20
2,7,10,13,21,
35,36
39
39
NON-CURRENT LIABILITIES
2,7,10,13,
21,35,36
39
34.817
36.511
Long-term debts - net of
current maturities
Bank loans
Bonds payable
Liability for purchases of
fixed assets
18.100.988
15.324.315
Total long-term debts
2
1.253.149
1.278.384
1
-
213.150
Deferred tax liabilities - net
Advances for stock
subscription from non-controlling
interests
516.172
515.443
Due to related parties
39
Total utang jangka panjang
Liabilitas pajak tangguhan - neto
11.111
22.263.321
7.053.177
5.295.807
2,16,35,36,39
17,35,36,39
2,18,35,36,39
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA
PANJANG
Utang jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang obligasi
10.649
CURRENT LIABILITIES
Short-term bank loans and
overdraft
Trust receipts payable
Trade payables
Third parties
Related parties
Other payables - Third
parties
Accrued expenses
Short-term employee
benefits liability
Taxes payable
Current maturities of longterm debts
Bank loans
Bonds payable and Sukuk Ijarah
Payables
Liability for purchases of
fixed assets
2,33,35
14.081.554
3.984.617
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
13.294.577
1.993.227
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
2
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
31 Desember 2013/
December 31, 2013
(Diaudit)/
(Audited)
LIABILITAS JANGKA PANJANG
(lanjutan)
Liabilitas imbalan kerja karyawan
Liabilitas estimasi atas biaya
pembongkaran aset tetap
Utang lain-lain jangka panjang
2,3,22
3.190.192
2.729.970
2,3,13
53.693
50.779
50.923
136.166
NON-CURRENT
LIABILITIES (continued)
Liabilities for employee
benefits
Estimated liabilities for
assets dismantling costs
Other long-term payable
23.164.973
20.248.351
Total Non-Current
Liabilities
45.428.294
39.719.660
TOTAL LIABILITIES
EQUITY
Equity Attributable to
Equity Holders of the Parent
Entity
Capital stock - Rp100 (full
amount) par value per share
Authorized 30,000,000,000 shares
Issued and fully paid 8,780,426,500 shares
Additional paid-in capital
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
38
EKUITAS
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham - nilai nominal Rp100
(angka penuh) per saham
Modal dasar - 30.000.000.000
saham
Modal ditempatkan dan disetor
penuh - 8.780.426.500 saham
Tambahan modal disetor
Laba yang belum terealisasi dari
aset keuangan tersedia untuk
dijual
Selisih atas perubahan ekuitas
Entitas Anak dan dampak
transaksi dengan kepentingan
nonpengendali
Selisih kurs atas penjabaran
laporan keuangan
Saldo laba
Cadangan umum
Belum ditentukan
penggunaannya
23
2,24
878.043
522.249
878.043
522.249
2
532.952
554.051
1,24
6.581.422
6.579.227
2
1.440.266
1.505.767
25
90.000
85.000
Unrealized gains on
available-for-sale financial assets
Difference from changes in
equity of Subsidiaries and effects
of transactions with non-controlling
interests
Exchange differences on
translation of financial statements
Retained earnings
Appropriated for general
reserve
15.292.715
13.524.258
25.337.647
23.648.595
Sub-total
15.429.054
14.724.534
Non-controlling Interests
Total Ekuitas
40.766.701
38.373.129
Total Equity
TOTAL LIABILITAS DAN
EKUITAS
86.194.995
78.092.789
TOTAL LIABILITIES AND EQUITY
Sub-total
Kepentingan Nonpengendali
2,26
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
Unappropriated
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
3
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
2,28,33,38
50.393.490
41.279.123
NET SALES
2,13,29,33,34
36.773.592
31.251.763
COST OF GOODS SOLD
13.619.898
10.027.360
GROSS PROFIT
Catatan/
Notes
PENJUALAN NETO
BEBAN POKOK PENJUALAN
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
LABA BRUTO
Beban penjualan dan distribusi
2,13,30,33,34
(4.643.695 )
(3.456.533 )
Beban umum dan administrasi
Pendapatan operasi lain
Beban operasi lain
2,13,30,33,34
2,30,33,34
2,30
(3.070.989 )
385.182
(235.908 )
(2.255.847 )
739.983
(289.689 )
Selling and distribution expenses
General and administrative
expenses
Other operating income
Other operating expenses
38
6.054.488
4.765.274
INCOME FROM OPERATIONS
2,31,38
2,32,38
626.737
(1.247.902 )
488.582
(2.081.494 )
2,9,38
(41.358 )
LABA USAHA
Pendapatan keuangan
Beban keuangan
Bagian atas laba (rugi) neto entitas
asosiasi
LABA SEBELUM BEBAN PAJAK
PENGHASILAN
20,38
5.391.965
Beban Pajak Penghasilan – Neto
2,3,38
(1.412.914 )
139.341
Finance income
Finance expenses
Share in net income (loss) of
associates
3.311.703
INCOME BEFORE INCOME TAX
EXPENSE
(844.202 )
Income Tax Expense – Net
LABA PERIODE BERJALAN
SEBELUM PENYESUAIAN
PROFORMA
38
3.979.051
2.467.501
INCOME FOR THE PERIOD
BEFORE PRO FORMA
ADJUSTMENT
Penyesuaian Proforma
38
-
1.749
Pro Forma Adjustment
LABA PERIODE BERJALAN
38
3.979.051
2.469.250
INCOME FOR THE PERIOD
Pendapatan komprehensif lain
Laba (rugi) yang belum terealisasi
dari aset keuangan tersedia untuk
dijual
Selisih kurs atas penjabaran laporan
keuangan
Laba nilai wajar atas hedging arus
kas
Pendapatan (rugi) komprehensif
lain
Other comprehensive income
1.201.960
Unrealized gains (losses) on
available-for-sale financial assets
Exchange differences on
translation of financial statements
Fair value gain arising from cash
flow hedges
Other comprehensive income
(loss)
3.671.210
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
3.029.375
949.676
1.922.110
547.140
Income for the period attributable
to:
Equity holders of the parent
entity
Non-controlling interests
3.979.051
2.469.250
Total
2
(31.418 )
189.802
2
(66.462 )
1.012.158
2,21
79.773
(18.107 )
TOTAL LABA KOMPREHENSIF
PERIODE BERJALAN
3.960.944
-
Laba periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
27
Total
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
4
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM (lanjutan)
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
Total laba komprehensif periode
berjalan yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan nonpengendali
Total
LABA PER SAHAM DASAR YANG
DAPAT DI ATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK (angka
penuh)
2,27
3.003.195
957.749
2.860.597
810.613
Total comprehensive income for
the period attributable to:
Equity holders of the parent
entity
Non-controlling interests
3.960.944
3.671.210
Total
219
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO EQUITY
HOLDERS OF THE PARENT
ENTITY (full amount)
345
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
5
The original consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Nine-month Period Ended September 30, 2014
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to Equity Holders of the Parent Entity
Catatan/
Notes
Saldo 1 Januari 2013
Modal proforma tahun berjalan
Pembelian saham treasuri oleh Entitas
Anak
Laba yang belum terealisasi atas
perubahan nilai wajar investasi efek –
neto
Selisih atas
Perubahan Ekuitas
Entitas Anak dan
Dampak Transaksi
dengan
Kepentingan
Nonpengendali/
Difference from
Changes in Equity
of Subsidiaries and
Effects of
Transactions with
Non-controlling
Interests
Laba yang Belum
Terealisasi dari
Aset Keuangan
Tersedia untuk
Dijual/
Unrealized Gains
on Available-forsale Financial
Assets
Modal Ditempatkan
dan Disetor
Penuh/Issued and
Fully Paid Capital
Tambahan
Modal Disetor/
Additional Paidin Capital
878.043
522.249
464.664
-
-
-
6.524.586
Selisih Kurs atas
Penjabaran
Laporan
Keuangan/
Exchange
Differences on
Translation of
Financial
Statements
Saldo Laba/Retained Earnings
Penyesuaian
Proforma/
Pro forma Capital
74.337
(2.437 )
2.437
Cadangan
Umum/
Appropriated for
General Reserve
Belum Ditentukan
Penggunaannya/
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Sub-total/
Sub-total
Total Ekuitas/
Total Equity
80.000
12.664.836
21.206.278
12.933.959
34.140.237
Balance, January 1, 2013
-
-
2.437
-
2.437
-
-
142.286
26.237
-
-
-
-
168.523
21.279
189.802
Pro forma capital for the year
Purchase of treasury stock
by Subsidiaries
Unrealized gains on changes
in fair values of
short-term investments – net
Kontribusi modal dari kepentingan
Nonpengendali
-
-
-
-
-
-
-
-
-
78.560
78.560
Capital contribution from non-controlling
Interests
Kepentingan nonpengendali atas
akuisisi Entitas Anak
-
-
-
-
-
-
-
-
-
3.004.525
3.004.525
Non-controlling interest arising from
acquisition of a Subsidiary
-
769.961
242.197
1.012.158
Foreign exchange differences
from financial statements translation
-
Appropriation for general reserve
6.991
2
-
6.991
(154.559 )
(147.568 )
Selisih kurs atas penjabaran laporan
keuangan
2
-
-
-
-
769.961
-
-
Pencadangan saldo laba sebagai
cadangan umum
26
-
-
-
-
-
-
5.000
(5.000 )
Dividen kas
26
-
-
-
-
-
-
-
(1.624.380 )
-
-
-
-
-
-
-
1.922.110
1.922.110
547.140
2.469.250
Income for the period
Saldo 30 September 2013
878.043
522.249
606.950
6.557.814
844.298
-
85.000
12.957.566
22.451.920
16.127.124
38.579.044
Balance, September 30, 2013
Saldo 1 Januari 2014
878.043
522.249
554.051
6.579.227
1.505.767
-
85.000
13.524.258
23.648.595
14.724.534
38.373.129
Balance January 1, 2014
Lindung nilai arus kas
-
-
66.118
-
-
-
-
66.118
13.655
79.773
-
-
-
(67.321 )
-
-
-
-
(67.321 )
(165.056 )
(232.377 )
-
-
-
9.097
-
-
-
-
-
(5.699 )
-
-
-
-
(26.798 )
(4.620 )
(31.418 )
Cash flow hedges
Purchase of treasury stock
by Subsidiaries and transaction of
business combination under common
control
Appropriation for statutory reserve by a
subsidiary
Unrealized gains on changes
in fair values of
short-term investments – net
-
-
-
-
-
-
-
-
380.298
Capital contribution from non-controlling
Interests
-
-
-
Laba periode berjalan
Pembelian saham treasuri oleh Entitas
Anak dan transaksi kombinasi bisnis
entitas sepengendali
Pencadangan wajib saldo laba pada anak
perusahaan
Laba yang belum terealisasi atas
perubahan nilai wajar investasi efek –
neto
2
Kontribusi modal dari kepentingan
Nonpengendali
(21.099 )
2
-
-
-
-
Pencadangan saldo laba sebagai
cadangan umum
26
-
-
-
-
-
-
5.000
(5.000 )
Dividen kas
26
-
-
-
-
-
-
-
(1.246.821 )
Laba periode berjalan
Saldo 30 September 2014
(545.977 )
(2.170.357 )
(9.097 )
Selisih kurs atas penjabaran laporan
keuangan
(65.501 )
(1.624.380 )
(65.501 )
(1.246.821 )
380.298
(961 )
(468.472 )
(66.462 )
(1.715.293 )
Cash dividends
Foreign exchange differences
from financial statements translation
Appropriation for general reserve
Cash dividends
-
-
-
-
-
-
-
3.029.375
3.029.375
949.676
3.979.051
Income for the period
878.043
522.249
532.952
6.581.422
1.440.266
-
90.000
15.292.715
25.337.647
15.429.054
40.766.701
Balance, September 30, 2014
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of
these consolidated financial statements taken as a whole.
6
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran untuk beban produksi
dan usaha
Pembayaran kepada karyawan
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENT OF CASH FLOWS
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
50.889.310
(27.189.436 )
41.075.618
(23.463.976 )
(10.501.007 )
(4.661.600 )
(8.961.674 )
(3.566.612 )
Kas yang diperoleh dari operasi
Penerimaan penghasilan bunga
Pembayaran beban bunga
Pembayaran pajak – neto
Penerimaan lainnya – neto
8.537.267
627.020
(1.196.063 )
(1.625.180 )
21.354
5.083.356
374.106
(750.115 )
(1.151.387 )
113.158
Kas Neto yang Diperoleh dari
Aktivitas Operasi
6.364.398
3.669.118
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dari penjualan aset
tetap dan aset tidak lancar
lainnya
Investasi pada deposito berjangka
Penambahan aset tetap dan
tanaman perkebunan
Penambahan aset tak berwujud
Uang muka untuk pembelian aset
tetap
Investasi pada entitas asosiasi
Pembayaran untuk perolehan
saham Entitas Anak dari
kepentingan nonpengendali
1
10,13
1
Kas Neto yang Digunakan
untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari utang bank
jangka pendek
Penerimaan dari penerbitan
obligasi Rupiah VII - neto
Penerimaan dari utang bank
jangka panjang
Kontribusi modal dari kepentingan
nonpengendali
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments for production and
operating expenses
Payments to employees
Cash generated from
operations
Receipts of interest income
Payments of interest expense
Payments of taxes - net
Other receipt - net
Net Cash Provided by
Operating Activities
(3.331.629 )
(367.756 )
(3.641.182 )
-
(385.819 )
(239.075 )
(363.329 )
(935.522 )
(34.952 )
(1.585.409 )
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale
of fixed assets and
other non-current assets
Investment in time deposits
Additions to fixed assets and
plantations
Addition to intagible assets
Advances for purchases of
Fixed Assets
Investment in associates
Payments for acquisitions of
shares in subsidiary from
non-controlling interests
(8.116.848 )
(6.459.011 )
Net Cash Used in Investing
Activities
23.895
(3.781.512 )
66.431
-
4.736.904
5.816.090
1.989.645
-
1.639.439
3.524.989
167.148
84.132
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term
bank loans
Proceeds from issuance of
Rupiah bonds VII – net
Proceeds from long-term
bank loans
Capital contribution from noncontrolling interests
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
7
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENT OF CASH FLOWS (continued)
Nine-month Period Ended
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM (lanjutan)
Periode Sembilan Bulan yang Berakhir
pada Tanggal 30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS
PENDANAAN (lanjutan)
Pembayaran utang bank jangka
pendek
Pelunasan obligasi Rupiah V
Pembayaran dividen kas
Pembayaran utang bank jangka
panjang
Investasi pada surat utang
konversi
Pembayaran saham treasuri oleh
Entitas Anak
Pembayaran dividen kas oleh
Entitas Anak kepada
kepentingan nonpengendali
Pembayaran utang pembelian
aset tetap
30 September 2014/
September 30, 2014
(Tidak Diaudit)/
(Unaudited)
(2.358.042 )
(1.610.000 )
(1.246.821 )
(2.886.082 )
(1.624.379 )
(795.362 )
(542.846 )
21
(57.020 )
Kas Neto yang Diperoleh dari
Aktivitas Pendanaan
Neto
(468.472 )
(545.977 )
(2.133 )
(1.422 )
Net Cash Provided by
Financing Activities
756.430
NET EFFECTS OF
CHANGES
IN EXCHANGE RATES ON
CASH AND CASH
EQUIVALENTS
1.646.144
NET INCREASE
(DECREASE) IN CASH AND
CASH EQUIVALENTS
13.220.486
CASH AND CASH
EQUIVALENTS AT
BEGINNING OF PERIOD
14.866.630
CASH AND CASH
EQUIVALENTS AT END OF
PERIOD
13.765.398
(158.230 )
14.984.805
(118.175 )
Cash and cash equivalents
consist of:
Cash and cash equivalents
Overdraft
13.607.168
14.866.630
11.880
KENAIKAN (PENURUNAN)
NETO KAS DAN SETARA KAS
Kas dan setara kas terdiri dari:
Kas dan setara kas
Cerukan
(144.898 )
88.459
13.518.709
13.607.168
4
16
CASH FLOWS FROM
FINANCING ACTIVITIES
(continued)
Payments of short-term
bank loans
Payment of Rupiah bonds V
Payment of cash dividends
Payments of long-term
bank loans
Investment in
convertible notes
Payment for treasury stock by
a Subsidiary
Payments of cash dividends
by Subsidiaries to
non-controlling interests
Payments of liability for
purchases of fixed assets
3.679.607
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
KAS DAN SETARA KAS AKHIR
PERIODE
-
(166.257 )
1.829.029
KAS DAN SETARA KAS AWAL
PERIODE
30 September 2013/
September 30, 2013
(Tidak Diaudit)/
(Unaudited)
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
8
Net
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Establishment of the Company
PT
Indofood
Sukses
Makmur
Tbk
(Perusahaan) didirikan di Republik Indonesia
pada tanggal 14 Agustus 1990 dengan nama
PT Panganjaya Intikusuma, berdasarkan Akta
Notaris Benny Kristianto, S.H., No. 228. Akta
pendirian ini disahkan oleh Menteri Kehakiman
Republik Indonesia dalam Surat Keputusan
No. C2 2915.HT.01.01.Th’91 tanggal 12 Juli
1991, dan diumumkan dalam Berita Negara
Republik Indonesia No. 12 Tambahan No. 611
tanggal 11 Februari 1992. Anggaran Dasar
Perusahaan telah beberapa kali mengalami
perubahan. Perubahan terakhir dimuat dalam
Akta Notaris Benny Kristianto, S.H. No. 47
tanggal 26 Mei 2009 mengenai perubahan
masa jabatan anggota Direksi dan Dewan
Komisaris dan telah diterima dan dicatat oleh
Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Penerimaan
Pemberitahuan
Perubahan
Anggaran Dasar No. AHU-AH.01.10-07948
tanggal 15 Juni 2009, dan diumumkan dalam
Berita Negara Republik Indonesia No. 74
Tambahan No. 739 tanggal 15 September
2009.
PT
Indofood
Sukses
Makmur
Tbk
(the Company) was established in the
Republic of Indonesia on August 14, 1990
under its original name PT Panganjaya
Intikusuma, based on Notarial Deed No. 228 of
Benny Kristianto, S.H. The deed of
establishment was approved by the Ministry of
Justice of the Republic of Indonesia in its
Decision Letter No. C2 2915.HT.01.01.Th’91
dated July 12, 1991, and was published in
Supplement No. 611 of State Gazette No. 12
dated February 11, 1992. The Company’s
Articles of Association has been amended
from time to time. The latest amendment of its
Articles of Association is stipulated in the
Notarial Deed of Benny Kristianto, S.H., No. 47
dated May 26, 2009 regarding the changes in
service term of Directors and Board of
Commissioners which had been reported to
and acknowledged by the Ministry of Laws
and Human Rights of the Republic of
Indonesia in its letter No. AHU-AH.01.1007948 dated June 15, 2009 and was published
in Supplement No. 739 of State Gazette
No. 74 dated September 15, 2009.
Ruang lingkup kegiatan Perusahaan antara
lain terdiri dari mendirikan dan menjalankan
industri makanan olahan, bumbu penyedap,
minuman ringan, kemasan, minyak goreng,
penggilingan biji gandum dan pembuatan
tekstil karung terigu.
The Company’s scope of activities includes,
among others, establishing and operating
processed food, seasoning, beverages,
packaging, cooking oil, wheat grain mills and
flour sacks textile manufacturing.
Kantor pusat Perusahaan berlokasi di
Sudirman Plaza, Indofood Tower, Lantai 27,
Jl. Jend. Sudirman Kav. 76 – 78, Jakarta,
Indonesia, sedangkan pabrik dan perkebunan
Perusahaan dan Entitas Anak berlokasi di
berbagai tempat di pulau Jawa, Sumatera,
Kalimantan, Sulawesi, China dan Malaysia.
Perusahaan mulai beroperasi secara komersial
pada tahun 1990.
The Company’s head office is located at
th
Sudirman Plaza, Indofood Tower, 27 Floor,
Jl. Jend. Sudirman Kav. 76 – 78, Jakarta,
Indonesia, while the Company and its
Subsidiaries’ factories and estates are situated
in various locations in Java, Sumatera,
Kalimantan, Sulawesi islands, China and
Malaysia. The Company started its commercial
operations in 1990.
9
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
b.
Penyelesaian
Konsolidasian
1.
Laporan
Keuangan
GENERAL (continued)
b.
Laporan
keuangan
konsolidasian
telah
diselesaikan dan disetujui untuk diterbitkan
oleh Direksi Perusahaan pada tanggal 29
Oktober 2014.
c.
The consolidated financial statements were
completed and authorized for issue by the
Company’s Board of Directors on October 29,
2014.
Entitas Induk dan Entitas Induk Terakhir
c.
CAB Holdings Limited, Seychelles, dan First
Pacific Company Limited (FP), Hong Kong,
masing-masing adalah entitas induk dan
entitas induk terakhir Perusahaan.
d.
d.
Tindakan-tindakan Perusahaan (corporate
actions) yang mempengaruhi saham yang
diterbitkan sejak tanggal penawaran umum
perdana sampai dengan tanggal 30 September
2014, adalah sebagai berikut:
Public Offering of the Company’s Shares
and Other Corporate Actions
A summary of the Company’s corporate
actions affecting its capital stock from the date
of its initial public offering up to September 30,
2014 are as follows:
Jumlah
saham ditempatkan
dan disetor penuh/
Number of shares
issued and
fully paid
Keterangan/
Description
17 Mei 1994/
May 17, 1994
Penawaran umum perdana sebesar 21.000.000
saham/
Initial public offering of 21,000,000 shares
25 Juni 1996/
June 25, 1996
6 Juni 1997/
June 6, 1997
Parent and Ultimate Parent
CAB Holdings Limited, Seychelles, and First
Pacific Company Limited (FP), Hong Kong, are
the parent entity and ultimate parent entity of
the Company, respectively.
Penawaran Umum Efek Perusahaan dan
Tindakan Perusahaan Lainnya
Tanggal/
Date
Completion of the Consolidated Financial
Statements
Nilai nominal
per saham
(angka penuh)/
Par value per
share (full amount)
763.000.000
1.000
Pemecahan nilai nominal saham dari Rp1.000
(angka penuh) per saham menjadi Rp500
(angka penuh) per saham/
Par value split of the Company’s shares from Rp1,000
(full amount) per share to Rp500 (full amount)
per share
1.526.000.000
500
Penawaran umum terbatas I sebesar 305.200.000
saham baru/
Rights issue I totaling 305,200,000 new shares
1.831.200.000
500
10
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
1.
Penawaran Umum Efek Perusahaan dan
Tindakan Perusahaan Lainnya (lanjutan)
Tanggal/
Date
20 Juli 2000/
July 20, 2000
Selama 2001/
During 2001
Selama 2002/
During 2002
2003
2004
27 Juni 2008/
June 27, 2008
GENERAL (continued)
d.
Public Offering of the Company’s Shares
and Other Corporate Actions (continued)
Jumlah
saham ditempatkan
dan disetor penuh/
Number of shares
issued and
fully paid
Keterangan/
Description
Pemecahan nilai nominal saham dari Rp500
(angka penuh) per saham menjadi Rp100
(angka penuh) per saham/
Par value split of the Company’s shares from Rp500
(full amount) per share to Rp100 (full amount)
per share
Nilai nominal
per saham
(angka penuh)/
Par value per
share (full amount)
9.156.000.000
100
9.156.000.000
100
9.384.900.000
100
9.384.900.000
100
Penerbitan 58.369.500 saham baru sehubungan
dengan ESOP II/
Issuance of 58,369,500 new shares for ESOP II
9.443.269.500
100
Penerbitan 919.500 saham baru sehubungan
dengan ESOP III/
Issuance of 919,500 new shares for ESOP III
9.444.189.000
100
Penarikan kembali atas 663.762.500 saham treasuri
dan penjualan sisanya sebesar 251.837.500 saham/
Redemption of 663,762,500 shares of treasury
stock and sale of remaining 251,837,500
shares
8.780.426.500
100
Pembelian kembali saham treasuri
sejumlah 125.368.500 saham/
Purchase of treasury stock totaling 125,368,500
shares
Penerbitan 228.900.000 saham baru sehubungan
dengan program pemilikan saham karyawan
Perusahaan (ESOP) / Employee Stock Ownership
Program/
Issuance of 228,900,000 new shares for Employee
Stock Ownership Program (ESOP)
(ESOP)
Pembelian kembali saham treasuri
sebanyak 790.231.500 saham/
Purchase of treasury stock totaling 790,231,500
shares
Pada
bulan
Juli
2000,
Perusahaan
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan jumlah nilai nominal seluruhnya
sebesar Rp1.000.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Juli 2005.
In July 2000, the Company offered to the
public non-convertible, fixed rate bonds with a
total face value of Rp1,000,000. These bonds
had been fully settled when they were due in
July 2005.
11
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
UMUM (lanjutan)
d.
1.
Penawaran Umum Efek Perusahaan dan
Tindakan Perusahaan Lainnya (lanjutan)
GENERAL (continued)
d.
Public Offering of the Company’s Shares
and Other Corporate Actions (continued)
Pada bulan Juni 2003, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp1.500.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Juni 2008.
In June 2003, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp1,500,000.
These bonds had been settled when they were
due in June 2008.
Pada bulan Juli 2004, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp1.000.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Juli 2009.
In July 2004, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp1,000,000.
These bonds had been fully settled when they
became due in July 2009.
Pada bulan Mei 2007, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp2.000.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Mei 2012.
In May 2007, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp2,000,000.
These bonds had been fully settled when they
became due in May 2012.
Pada bulan Juni 2009, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp1.610.000. Obligasi ini telah
dilunasi seluruhnya pada saat jatuh tempo
bulan Mei 2014.
In June 2009, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp1,610,000.
These bonds had been fully settled when they
became due in June 2014.
Pada bulan Mei 2012, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp2.000.000 (lihat Catatan 21 untuk
penjelasan lebih lanjut).
In May 2012, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp2,000,000
(see Note 21 for further discussions).
Pada bulan Juni 2014, Perusahaan kembali
menawarkan kepada masyarakat obligasi
tanpa hak konversi dengan tingkat bunga
tetap, dengan nilai nominal seluruhnya
sebesar Rp2.000.000 (lihat Catatan 21 untuk
penjelasan lebih lanjut).
In June 2014, the Company made another
public offering of non-convertible, fixed rate
bonds with a total face value of Rp2,000,000
(see Note 21 for further discussions).
Pada tanggal-tanggal pelaporan, seluruh
saham dan obligasi Perusahaan tercatat di
Bursa Efek Indonesia (BEI).
As of reporting dates, all of the Company’s
shares and bonds are listed in the Indonesia
Stock Exchange (IDX).
12
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak
GENERAL (continued)
e.
Perusahaan mempunyai
secara langsung maupun
Entitas Anak berikut
Perusahaan selanjutnya
Usaha”):
kepemilikan saham
tidak langsung pada
(bersama dengan
disebut “Kelompok
Subsidiaries
The Company has direct and indirect share
ownerships in the following Subsidiaries
(together with the Company hereinafter
referred to as the “Group”):
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Entitas Anak Langsung/
Direct Subsidiaries
PT Prima Intipangan
Sejati (PIPS)
Domisili/
Domicile
Tahun
Beroperasi
Secara
Komersial/
Start of
Commerci
al
Operations
Jakarta
1994
PT Bogasari Sentra
Flour Mills (BSFM)
PT Bogasari Flour Mills
Jakarta
-
Jakarta
-
PT Inti Abadi Kemasindo
(IAK)
Citeureup
2002
PT Indobahtera Era
Sejahtera (IES)
PT Mileva Makmur
Mandiri (MMM)
Jakarta
2002
Pasuruan
-
Witty East Holdings
Limited (WEHL)
Kepulauan
Virgin
Britania
Raya/Britis
h Virgin
Islands
Jakarta
-
-
Jakarta
PT Saripangan Mandiri
Sejahtera (SMS)
PT Bina Makna
Indopratama (BMI)
PT Indomarco Adi Prima
(IAP) 7
PT Argha Giri Perkasa
(AGP)
PT Putri Daya
Usahatama (PDU)
PT Arthanugraha
Mandiri (ANM)
Pacsari Pte. Ltd. (PPL)
PT Pelayaran Tahta
Bahtera (PTB) 38,47
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
Total Aset Sebelum
Eliminasi/
Total Assets Before
Eliminations
(Dalam Miliar
Rupiah/In Billions of
Rupiah)
30 Sep
2014/
Sep.
30,
2014
31 Des.
2013/
Dec. 31,
2013
Jasa investasi dan
manajemen/
Investment and
management services
Penggilingan tepung/
Flour milling
Penggilingan tepung/
Flour milling
Produksi bahan
kemasan/
Manufacture of
packaging materials
Pelayaran/ Shipping
100
100
26
26
100
100
15
15
-
-
-
-
100
100
197
190
100
100
-*)
-*)
Produksi makanan dari
susu/ Manufacture of
dairy products
Investasi/ Investment
100
100
12
11
100
100
-
-
100
100
1
1
-
Penggilingan tepung/
Flour milling
Investasi/ Investment
100
100
39
38
Jakarta
1951
Distribusi/ Distribution
100
100
3.804
3.138
Ternate
1987
80
80
8
8
Bandung
1988
Produksi kopra dan
pengolahan minyak
kelapa/ Copra
extraction and
processing of coconut
oil
Distribusi/ Distribution
65
65
398
300
Jakarta
1991
Singapura/
Singapore
Jakarta
100
100
4
4
1998
Produksi kopi/
Manufacture of coffee
Pelayaran/ Shipping
100
100
1.721
1.747
1995
Pelayaran/ Shipping
90,9
90,9
49
50
13
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak (lanjutan)
GENERAL (continued)
e.
Subsidiaries (continued)
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Entitas Anak Langsung
(lanjutan)/
Direct Subsidiaries
(continued)
Indofood Singapore
Holdings Pte. Ltd.
(ISHPL)
Ocean 21 Pte. Ltd.
(Ocean 21)
Domisili/
Domicile
Bogasari International
Pte. Ltd. (BI) 3
31 Des.
2013/
Dec. 31,
2013
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
2006
Investasi/ Investment
83,8
83,8
261
210
Singapura/
Singapore
2006
Investasi/ Investment
100
100
1.572
1.475
Industri dan perdagangan/
Industry and trading
Produksi mi, produk makanan
kuliner, biskuit, bumbu
penyedap, nutrisi dan
makanan khusus /
Manufacture of noodles,
food ingredients, culinary
food products, biscuits,
nutrition and special foods
Industri pengolahan sayuran/
Integrated vegetable
processor
100
100
15
-*)
80,5
80,5
23.847
21.267
82,9
82,9
14.360
13.058
Produksi makanan ringan/
Manufacture of snack
Produksi mie/ Manufacture of
noodles
41,1
41,1
1.012
984
80,5
80,5
51
54
Investasi dan agen
perdagangan ekspor/
Investment and trade
export agency
Pengolahan dan
perdagangan tepung/ Flour
blending and trading
Perkebunan kelapa sawit,
pengolahan dan produksi
minyak goreng dan produk
sejenis lainnya/ Palm oil
plantations, mills and
production of cooking oil
and other related products
Tidak aktif/Non-operating
80,5
80,5
3.805
3.769
100
100
11
11
51,3
50,6
30.494
28.065
51,3
50,6
-*)
-*)
Perkebunan karet dan kelapa
sawit/ Rubber and palm oil
plantations
47,9
47,3
567
456
2009
Singapura/
Singapore
2004
Jakarta
1990
Malaysia
2007
Singapura/
Singapore
2008
Singapura/
Singapore
2001
PT Salim Ivomas
Jakarta
37
Pratama Tbk (SIMP)
PT Manggala Batama
Perdana (MBP) 2
PT Kebun Mandiri
Sejahtera (KMS) 9,47
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
Singapura/
Singapore
PT Mandiri Pangan
Jakarta
Makmur
PT Indofood CBP Sukses Jakarta
Makmur Tbk (ICBP)
China Minzhong Food
Corporation Limited
(CMFC) 47
Entitas Anak Tidak
Langsung/ Indirect
Subsidiaries
PT Indofood Fritolay
Makmur (IFL) 31
Indofood (M) Food
Industries Sdn. Bhd.
32
(IFI)
Drayton Pte. Ltd.
(Drayton) 32,47
Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations
Total Aset Sebelum
Eliminasi/
Total Assets Before
Eliminations
(Dalam Miliar
Rupiah/In Billions of
Rupiah)
Jakarta
Kalimantan
Timur/East
Kalimantan
1994
1997
14
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak (lanjutan)
GENERAL (continued)
e.
Subsidiaries (continued)
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Entitas Anak Tidak
Langsung (lanjutan)/
Indirect Subsidiaries
(continued)
Asian Synergies Limited
(ASL) 5
Silveron Investments
2,47
Limited (SIL)
PT Kebun Ganda Prima
21,47
(KGP)
Domisili/
Domicile
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
Mauritius
Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
Total Aset Sebelum
Eliminasi/
Total Assets Before
Eliminations
(Dalam Miliar
Rupiah/In Billions of
Rupiah)
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
2004
Investasi/ Investment
51,3
50,6
24
24
2004
Investasi/ Investment
51,3
50,6
55
55
Kalimantan
Barat/West
Kalimantan
Kalimantan
Barat/West
Kalimantan
Jakarta
2002
Perkebunan kelapa sawit/
Palm oil plantations
51,3
50,6
416
352
2005
51,3
50,6
771
680
50,7
50,1
171
170
PT Gunung Mas Raya
(GMR) 1
Riau
1992
50,2
49,6
558
440
PT Indriplant (IP) 1
Riau
1989
50,2
49,6
204
168
PT Cibaliung Tunggal
Plantations (CTP) 1
1
PT Serikat Putra (SP)
Riau
1989
50,2
49,6
183
115
Riau
1992
50,2
49,6
866
727
PT Surya Rengo Containers
(SRC) 4
Jakarta
1993
48,3
48,3
741
761
PT Sarana Inti Pratama
(SAIN) 8,44,47
Riau
1991
51,3
50,6
178
159
PT Riau Agrotama
Plantation (RAP) 10,47
Kalimantan
Barat/West
Kalimantan
Kalimantan
Barat/West
Kalimantan
Kalimantan
Barat/West
Kalimantan
2006
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Investasi dan jasa
manajemen dan
pengangkutan/
Investment and
management and
transportation services
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Perkebunan kelapa sawit/
Palm oil plantations
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Produksi bahan kemasan/
Manufacture of packaging
materials
Pemuliaan benih kelapa
sawit, investasi dan jasa
riset manajemen dan
teknik/ Palm oil seed
breeding, investment and
research management
and technical services
Perkebunan kelapa sawit/
Palm oil plantations
51,3
50,6
1.013
848
PT Citranusa Intisawit
(CNIS) 6,47
PT Indoagri Inti Plantation
(IIP) 8
PT Citra Kalbar
Sarana(CKS) 10,47
PT Jake Sarana (JS) 11,47
1990
2008
Perkebunan kelapa sawit/
Palm oil plantations
51,3
50,6
265
248
2011
Perkebunan kelapa sawit/
Palm oil plantations
51,2
50,6
132
115
15
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2014
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2014
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
e.
1.
Entitas Anak (lanjutan)
GENERAL (continued)
e.
Subsidiaries (continued)
Persentase
Kepemilikan Efektif (%)/
Effective Percentage of
Ownership (%)
Nama Perusahaan/
Company Name
Domisili/
Domicile
Entitas Anak Tidak
Langsung (lanjutan)/
Indirect Subsidiaries
(continued)
PT Swadaya Bhakti
12,47
Negaramas (SBN)
Special Sky Investments
Ltd. (SSIL) 19
Bountiful Pro Ltd. (BPL) 19
Jenis Usaha/
Nature of Business
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
30 Sep
2014/
Sep. 30,
2014
31 Des.
2013/
Dec. 31,
2013
2012
Perkebunan kelapa sawit/
Palm oil plantations
30,8
30,4
684
510
-
Perkebunan kelapa sawit/
Palm oil plantations
30,6
30,2
36
36
2010
Investasi dan perkebunan
kelapa sawit/ Investment
and palm oil plantations
30,8
30,4
1.627
1.314
2009
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Perkebunan kelapa sawit/
Palm oil plantations
30,8
30,4
859
852
30,7
30,4
971
805
2005
Investasi/ Investment
30,8
30,4
221
221
1995
51,3
50,6
505
424
2007
Perkebunan dan pabrik
kelapa sawit/ Palm oil
plantations and mills
Investasi/ Investment
60,5
60,4
12.567
12.529
Jakarta
2006
Pelayaran/ Shipping
100
100
97
102
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
Kepulauan
Virgin
Britania
Raya/British
Virgin
Islands
2006
Pelayaran/ Shipping
100
100
1.460
1.452
2006
Pelayaran/ Shipping
-
100
-
7
2006
Pelayaran/ Shipping
-
100
-
5
Sumatera
Selatan/
South
Sumatera
Kalimantan
PT Agro Subur Permai
T