Financial Statement Full Notes 3Q13 Billingual ICBP
PT Indofood CBP Sukses Makmur Tbk
dan Entitas Anak/
PT Indofood CBP Sukses Makmur Tbk
and Subsidiaries
!
"
$
#
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN SEMBILAN BULAN YANG
BERAKHIR PADA TANGGAL TERSEBUT (TIDAK
DIAUDIT)
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2013 AND NINE-MONTH PERIOD
THEN ENDED (UNAUDITED)
Daftar Isi
Table of Contents
Halaman/
Page
Directors’ Statement Letter
Surat Pernyataan Direksi
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 - 108
Notes to the Interim Consolidated
……..…………………………Financial Statements
**************************
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1 Januari 2012/
31 Desember 2011/
31 Desember 2012/ January 1, 2012/
December 31, 2012 December 31, 2011/
30 September 2013/ (Disajikan kembali/ (Disajikan kembali/
September 30, 2013
As Restated)
As Restated)
(Tidak Diaudit/
(Tidak Diaudit/
(Tidak Diaudit/
Unaudited)
Unaudited)
Unaudited)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi jangka pendek
Piutang
Usaha
Pihak ketiga – setelah
dikurangi penyisihan
kerugian penurunan nilai
Pihak berelasi
Bukan usaha
Pihak ketiga
Pihak berelasi
Persediaan - neto
Uang muka dan jaminan
Pajak dibayar dimuka
Biaya dibayar dimuka dan
aset lancar lainnya
5.460.848
68.800
5.487.171
21.280
4.426.784
17.280
32
816.658
2.209.667
648.037
1.605.220
679.848
1.664.180
16
32
2,3,8
9
2,16
14.241
72.988
2.343.507
287.120
40.727
75.163
55.776
1.816.459
163.255
18.016
64.847
56.333
1.640.700
114.625
2.745
82.215
32.285
21.796
CURRENT ASSETS
Cash and cash equivalents
Short-term investments
Accounts receivable
Trade
Third parties - net of
allowance for
impairment losses
Related parties
Non-trade
Third parties
Related parties
Inventories - net
Advances and deposits
Prepaid taxes
Prepaid expenses and
other current assets
11.396.771
9.922.662
8.689.138
Total Current Assets
200.681
316.544
164.031
151.495
120.978
83.201
4.612.630
56.714
1.424.030
1.965.266
98.054
3.869.239
42.264
1.424.030
2.065.195
180.968
2.610.653
57.960
1.424.030
2.198.433
170.485
NON-CURRENT ASSETS
Deferred tax assets - net
Long-term investments
Fixed assets net of accumulated
depreciation of
Rp2,953,908 as of
September 30, 2013
(December 31, 2012:
Rp2,713,828 and
December 31, 2011:
Rp2,463,689)
Deferred charges - net
Goodwill
Intangible asset - net
Other non-current assets
8.673.919
7.897.222
6.665.740
Total Non-current Assets
20.070.690
17.819.884
15.354.878
TOTAL ASSETS
2,5,34,36
2,3,6,34
2,3,34,36
7
2
Total Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan - neto
Penyertaan jangka panjang
Aset tetap setelah dikurangi akumulasi
penyusutan sebesar
Rp2.953.908 pada
tanggal 30 September 2013
(31 Desember 2012:
Rp2.713.828 dan
31 Desember 2011:
Rp2.463.689)
Biaya ditangguhkan - neto
Goodwill
Aset tidak berwujud - neto
Aset tidak lancar lainnya
2,16
1,2,31
2,3,10,17
2
2,3,11
2,3,11
2,3,10,34
Total Aset Tidak Lancar
TOTAL ASET
31
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
1
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1 Januari 2012/
31 Desember 2011/
31 Desember 2012/ January 1, 2012/
December 31, 2012 December 31, 2011/
30 September 2013/ (Disajikan kembali/ (Disajikan kembali/
September 30, 2013
As Restated)
As Restated)
(Tidak Diaudit/
(Tidak Diaudit/
(Tidak Diaudit/
Unaudited)
Unaudited)
Unaudited)
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
Bukan usaha
Pihak ketiga
Pihak berelasi
Beban akrual
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Utang jangka panjang yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang pembelian aset tetap
LIABILITIES
358.632
472.727
400.396
182.229
417.851
210.744
1.381.528
596.848
1.193.345
455.806
966.691
434.786
32
2,15,34
239.480
85.238
916.979
270.802
76.298
847.116
100.436
61.622
627.060
2,15,34
2,3,16
84.629
166.923
96.052
86.280
76.119
226.428
2,17,34
123.877
31.411
-
10,17,34,36
10.144
8.334
6.259
CURRENT LIABILITIES
Short-term bank loans
and overdraft
Trust receipts payable
Accounts payable
Trade
Third parties
Related parties
Non-trade
Third parties
Related parties
Accrued expenses
Short-term employee benefits
liability
Taxes payable
Current maturities of
long-term debts
Bank loans
Liability for purchases of
fixed assets
4.437.005
3.648.069
3.127.996
Total Current Liabilities
2,12,34
2,13,34,36
2,34,36
14
32
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Utang jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang pembelian aset tetap
Liabilitas pajak tangguhan - neto
Liabilitas imbalan kerja karyawan
NON-CURRENT LIABILITIES
2,17,34
10,17,34,
36
2,16
2,3,18
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
31
1.044.950
43.236
602.833
37.780
111.932
33.575
510.732
1.147.668
530.291
1.016.550
563.433
817.166
Long-term debts net of current maturities
Bank loans
Liability for purchases
of fixed assets
Deferred tax liabilities - net
Liabilities for employee benefits
2.746.586
2.187.454
1.526.106
Total Non-current Liabilities
7.183.591
5.835.523
4.654.102
TOTAL LIABILITIES
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1 Januari 2012/
31 Desember 2011/
31 Desember 2012/ January 1, 2012/
December 31, 2012 December 31, 2011/
30 September 2013/ (Disajikan kembali/ (Disajikan kembali/
September 30, 2013
As Restated)
As Restated)
(Tidak Diaudit/
(Tidak Diaudit/
(Tidak Diaudit/
Unaudited)
Unaudited)
Unaudited)
LIABILITAS DAN EKUITAS
(lanjutan)
LIABILITIES AND EQUITY
(continued)
EKUITAS
Ekuitas yang Dapat
Diatribusikan kepada Pemilik
Entitas Induk
Modal saham nilai nominal Rp100 (angka
penuh) per saham
Modal dasar 7.500.000.000 saham
Modal ditempatkan dan disetor
penuh - 5.830.954.000
saham
Tambahan modal disetor
Selisih atas perubahan ekuitas
entitas anak
Selisih kurs atas penjabaran
laporan keuangan
Modal proforma
Saldo laba
Cadangan umum
Belum ditentukan penggunaannya
EQUITY
Equity Attributable to
Equity Holders of the
Parent Entity
Capital stock Rp100 (full amount)
par value per share
Authorized 7,500,000,000 shares
20
2,21
2
583.095
5.985.469
583.095
5.985.469
35.827
7.446
1.514
-
655
(2.437)
Issued and fully paid 5,830,954,000 shares
Additional paid-in capital
Difference from changes in
4.704
equity of subsidiaries
Foreign exchange differences from
(216)
financial statement translations
(8.997)
Proforma capital
Retained earnings
5.000 Appropriated for general reserve
3.638.786
Unappropriated
583.095
5.985.469
15.000
5.592.685
10.000
4.827.947
12.213.590
11.412.175
10.207.841
Sub-total
673.509
572.186
492.935
Non-controlling Interests
TOTAL EKUITAS
12.887.099
11.984.361
10.700.776
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
20.070.690
17.819.884
15.354.878
TOTAL LIABILITIES AND EQUITY
Sub-total
Kepentingan Nonpengendali
2,19
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
3
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Catatan/
Notes
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
PENJUALAN NETO
18.876.795
2,24,31,32
16.331.880
NET SALES
BEBAN POKOK PENJUALAN
13.970.367
2,25,32,35
12.004.350
COST OF GOODS SOLD
4.327.530
GROSS PROFIT
LABA BRUTO
Beban penjualan dan distribusi
Beban umum dan administrasi
Pendapatan operasi lain
Beban operasi lain
LABA USAHA
Pendapatan keuangan
Beban keuangan
Bagian atas laba (rugi) neto entitas
asosiasi
LABA SEBELUM BEBAN PAJAK
Beban Pajak Penghasilan Neto
4.906.428
(1.815.561)
(744.055)
175.242
(198.765)
2,26,32
2,26,32,35
27,32
2,28
(1.516.698)
(629.324)
127.191
(138.900)
2.323.289
31
2.169.799
2,29,31
2,30,31
(2.956)
1,2,31
1.756
Finance income
Finance expenses
Share in net income (loss) of
associates
16,31
2.323.858
INCOME BEFORE TAX EXPENSE
(610.357)
LABA PERIODE BERJALAN
SEBELUM PENYESUAIAN
PROFORMA
1.890.766
PENYESUAIAN PROFORMA
1.749
LABA PERIODE BERJALAN
1.892.515
Pendapatan
komprehensif lain
Laba yang belum terealisasi
dari aset keuangan
tersedia untuk dijual
Selisih kurs atas penjabaran
laporan keuangan
INCOME FROM OPERATIONS
315.890
(135.100)
2.501.123
2,16,31
31
180.763
(28.460)
Selling and distribution expenses
General and administrative expenses
Other operating income
Other operating expenses
(584.788)
1.739.070
(2.893)
1.736.177
Income Tax Expense - Net
INCOME FOR THE PERIOD
BEFORE PROFORMA
ADJUSTMENT
PROFORMA ADJUSTMENT
INCOME FOR THE PERIOD
Other comprehensive
income
47.520
2
960
859
2
768
Unrealized gain on
available-for-sale financial assets
from financial statement
translations
Pendapatan komprehensif lain
48.379
1.728
Other comprehensive income
TOTAL LABA KOMPREHENSIF
PERIODE BERJALAN
1.940.894
1.737.905
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM (lanjutan)
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
Laba periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
1.854.295
38.220
Total
1.892.515
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Catatan/
Notes
23
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
1.656.182
79.995
Income for the period
attributable to:
Equity holders of the parent entity
Non-controlling interests
1.736.177
Total
Total laba komprehensif
periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
1.887.739
53.155
1.657.608
80.297
Total comprehensive income
for the period attributable to:
Equity holders of the parent entity
Non-controlling interests
Total
1.940.894
1.737.905
Total
284
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO EQUITY
HOLDERS OF THE PARENT ENTITY
(full amount)
LABA PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(angka penuh)
318
2,23
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
5
The original interim consolidated financial statements included herein are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
Catatan/
Notes
Saldo 1 Januari 2012
(Disajikan kembali)
Modal Proforma periode berjalan
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY
Nine-month Period Ended September 30, 2013
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to the Equity Holders of the Parent Entity
Selisih Kurs atas
Penjabaran
Selisih atas
Laporan
Perubahan
Modal
Tambahan
Keuangan/
Ekuitas Entitas
Ditempatkan
Modal
Foreign Exchange
Anak/
dan Disetor
Disetor/
Modal
Saldo Laba/Retained Earnings
Differences from
Penuh /Issued
Proforma/
Cadangan Umum/ Belum Ditentukan
Additional
Difference from
Financial
Penggunaannya/
Proforma
Paid-in
Statement
and Fully Paid
Changes in Equity
Appropriated for
Capital
Sub-total
of Subsidiaries
Unappropriated
Capital
Translations
Capital
General Reserve
583.095
5.985.469
4.704
(216 )
-
-
-
-
Kepentingan
Nonpengendali/
Non-controlling
Interests
Total Ekuitas/
Total Equity
5.000
3.638.786
10.207.841
492.935
10.700.776
Balance, January 1, 2012
(As Restated)
2.894
-
-
2.894
-
2.894
Proforma Capital for the period
(8.997)
Laba yang belum terealisasi dari aset
keuangan tersedia untuk dijual
2
-
-
658
-
-
-
-
658
302
960
Unrealized gain on available-for-sale
financial assets
Selisih kurs atas penjabaran laporan
keuangan
2
-
-
-
768
-
-
-
768
-
768
Foreign exchange differences
from financial statement translations
Pembagian dividen kas
22
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5.000
-
-
-
-
-
-
Saldo 30 September 2012
(Disajikan kembali)
583.095
5.985.469
5.362
552
(6.103)
Saldo 1 Januari 2013
(Disajikan kembali)
583.095
5.985.469
7.446
655
(2.437)
-
-
-
-
Kontribusi modal dari kepentingan
nonpengendali
Pencadangan saldo laba sebagai
cadangan umum
22
Laba periode berjalan
Modal Proforma periode berjalan
(985.431 )
(985.431 )
(32.136 )
(1.017.567 )
Distribution of cash dividends
-
7.350
7.350
Capital contribution from
non-controlling interest
-
-
-
Appropriation for general reserve
1.656.182
1.656.182
79.995
1.736.177
Income for the period
10.000
4.304.537
10.882.912
548.446
11.431.358
Balance, September 30, 2012
(As Restated)
10.000
4.827.947
11.412.175
572.186
11.984.361
Balance, January 1, 2013
(As Restated)
2.437
-
-
2.437
-
2.437
Proforma Capital for the period
(5.000 )
Selisih perubahan ekuitas
Entitas Anak
2
-
-
(4.204 )
-
-
-
-
(4.204 )
(4.041 )
(8.245 )
Laba yang belum terealisasi dari aset
keuangan tersedia untuk dijual
2
-
-
32.585
-
-
-
-
32.585
14.935
47.520
Unrealized gain on available-for-sale
financial assets
Selisih kurs atas penjabaran laporan
keuangan
2
-
-
-
859
-
-
-
859
-
859
Foreign exchange differences
from financial statement translations
Pembagian dividen kas
22
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5.000
-
-
-
-
-
-
583.095
5.985.469
35.827
1.514
-
15.000
Kontribusi modal dari kepentingan
nonpengendali
Pencadangan saldo laba sebagai
cadangan umum
Laba periode berjalan
Saldo 30 September 2013
22
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
(1.084.557 )
(1.084.557 )
(31.923 )
(1.116.480 )
Difference from changes in equity of
a Subsidiary
Distribution of cash dividends
-
84.132
84.132
Capital contribution from
non-controlling interest
-
-
-
Appropriation for general reserve
1.854.295
1.854.295
38.220
1.892.515
Income for the period
5.592.685
12.213.590
673.509
12.887.099
Balance, September 30, 2013
(5.000 )
The accompanying notes to the interim consolidated financial statements form an integral part of
these interim consolidated financial statements taken as a whole.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran untuk beban produksi
dan usaha
Pembayaran kepada karyawan
Catatan/
Notes
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
18.166.475
(11.531.791)
16.147.845
(9.851.606)
(3.411.187)
(1.253.468)
(2.517.387)
(1.189.441)
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments for production and
operating expenses
Payments to employees
Kas yang diperoleh dari operasi
Penerimaan penghasilan bunga
Pembayaran pajak - neto
Pembayaran beban bunga
Penerimaan lainnya - neto
1.970.029
202.442
(572.895)
(83.180)
30.429
2.589.411
167.005
(711.358)
(29.238)
87.103
Cash generated from operations
Receipts of interest income
Payments of taxes - net
Payments of interest expenses
Other receipts - net
Kas Neto yang Diperoleh dari
Aktivitas Operasi
1.546.825
2.102.923
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dari penjualan aset tetap
Penambahan aset tetap
Penambahan investasi pada entitas
asosiasi
Uang muka untuk pembelian
aset tetap
Akuisisi Entitas Anak baru
Kas Neto yang Digunakan untuk
Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari utang bank
jangka panjang
Kontribusi modal dari kepentingan
nonpengendali
Penerimaan dari utang bank
jangka pendek
Pembayaran dividen kas
Pembayaran utang bank jangka pendek
Pembayaran dividen kepada
kepentingan nonpengendali
Pembayaran utang pembelian
aset tetap
Kas Neto yang digunakan
untuk Aktivitas Pendanaan
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN SETARA KAS
6.142
(895.300)
10
(181.319)
(105.357)
(4.059)
2.619
(931.706)
(63.700)
1
(1.179.893)
Net Cash Provided by
Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale of fixed assets
Additions to fixed assets
(29.079)
-
Additional investments in associates
Advances for purchases
of fixed assets
Acquisition of New Subsidiary
(1.021.866)
Net Cash Used in
Investing Activities
25.000
(1.084.557)
(40.000)
120.000
(985.431)
(245.000)
(31.923)
(32.136)
(1.422)
(300)
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from long-term
bank loans
Capital contribution from
non-controlling interests
Proceeds from short-term
bank loans
Payment of cash dividends
Payments of short-term bank loans
Payment of dividend to
non-controlling interest
Payments of liability for purchases
of fixed assets
(801.517)
Net Cash Used in
Financing Activities
532.221
334.000
84.132
7.350
(516.549)
150.058
20.865
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
441
300.405
NET INCREASE IN CASH
AND CASH EQUIVALENTS
KAS DAN SETARA KAS
PADA AWAL PERIODE
5.361.775
4.383.933
CASH AND CASH EQUIVALENTS
AT BEGINNING OF PERIOD
KAS DAN SETARA KAS
PADA AKHIR PERIODE
5.362.216
4.684.338
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
KENAIKAN NETO KAS
DAN SETARA KAS
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM (lanjutan)
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
Kas dan setara kas terdiri dari:
Kas dan setara kas
Cerukan
5.460.848
(98.632)
Neto
5.362.216
Transaksi non-kas:
Pembelian aset tetap
melalui liabilitas
Catatan/
Notes
5
12
112.060
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
Cash and cash equivalents consist of:
4.860.769
Cash and cash equivalents
(176.431)
Overdraft
4.684.338
Net
-
Non-cash transaction:
Purchases of fixed assets
through incurrence of liability
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Establishment of the Company
PT Indofood CBP Sukses Makmur Tbk
(Perusahaan) didirikan di Republik Indonesia
pada tanggal 2 September 2009 berdasarkan
Akta Notaris Herdimansyah Chaidirsyah, S.H.,
No. 25. Akta pendirian ini disahkan oleh
Menteri Hukum dan Hak Asasi Manusia pada
tanggal 30 September 2009 dalam Surat
Keputusan No. AHU-46861.AH.01.01 Tahun
2009 dan diumumkan dalam Berita Negara
Republik Indonesia No. 69 Tambahan
No. 15189 tanggal 27 Agustus 2010.
Perubahan
terakhir
Anggaran
Dasar
Perusahaan dimuat dalam Akta Notaris No. 28
dibuat di hadapan notaris Benny Kristianto,
S.H., tanggal 10 Juni 2010 dan telah disetujui
oleh Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan No. AHU-32181.AH.01.02.Tahun
2010 tanggal 24 Juni 2010, yang telah
diumumkan dalam Berita Negara Republik
Indonesia No. 57 Tambahan No. 19998
tanggal 19 Juli 2011.
PT Indofood CBP Sukses Makmur Tbk (the
Company) was established in the Republic of
Indonesia on September 2, 2009 based on the
Notarial Deed No. 25 of Herdimansyah
Chaidirsyah, S.H. The deed of establishment
was approved by the Ministry of Laws and
Human Rights in its Decision Letter No. AHU46861.AH.01.01
Year
2009
dated
September 30, 2009 and was published in
Supplement No. 15189 of State Gazette
No. 69 dated August 27, 2010. The latest
amendment of the Company’s Articles of
Association is stipulated in the Notarial Deed
No. 28 dated June 10, 2010, passed before
Benny Kristianto, S.H., which has been
approved by the Ministry of Laws and Human
Rights of the Republic of Indonesia based on
its decision letter No. AHU-32181.AH.01.02.
Year 2010 dated June 24, 2010, and was
published in Supplement No. 19998 of State
Gazette No. 57 dated July 19, 2011.
Perusahaan merupakan hasil pengalihan
kegiatan usaha Divisi Mi Instan dan Divisi
Bumbu Penyedap PT Indofood Sukses
Makmur Tbk (ISM), pemegang saham
pengendali Perusahaan, dan mulai melakukan
kegiatan usahanya sejak tanggal 1 Oktober
2009.
The Company was the result of the spin-off of
Noodle Division and Food Ingredients Division
of PT Indofood Sukses Makmur Tbk (ISM), the
controlling shareholder of the Company, and
started to carry out the related business
operations on October 1, 2009.
Berdasarkan Perjanjian Penggabungan Usaha
antara Perusahaan, PT Ciptakemas Abadi
(CKA), PT Gizindo Primanusantara (GPN),
PT
Indosentra
Pelangi
(ISP)
dan
PT Indobiskuit Mandiri Makmur (IMM) yang
diaktakan oleh Herdimansyah Chaidirsyah,
S.H., dalam Akta Notaris No. 172 tanggal
23 Desember 2009, perusahaan-perusahaan
tersebut
setuju
untuk
melakukan
penggabungan usaha. Untuk menjalankan
transaksi penggabungan usaha tersebut, dan
sesuai dengan metode konversi saham yang
disepakati, Perusahaan menerbitkan saham
baru
sehingga
jumlah
saham
yang
ditempatkan menjadi 466.476.178 saham.
Pursuant to the Merger Agreement among
the Company, PT Ciptakemas Abadi (CKA),
PT Gizindo
Primanusantara
(GPN),
PT Indosentra
Pelangi
(ISP)
and
PT Indobiskuit Mandiri Makmur (IMM) as
covered by Notarial Deed No. 172 of
Herdimansyah Chaidirsyah, S.H., dated
December 23, 2009, the said entities entered
into a merger transaction. In effecting the
merger transaction, and pursuant to the agreed
method of share conversion, the Company
issued new shares such that its total issued
shares became 466,476,178 shares.
9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
a.
b.
1.
Pendirian Perusahaan (lanjutan)
GENERAL (continued)
a.
Establishment of the Company (continued)
Berdasarkan Akta No. 28 tanggal 10 Juni 2010
yang di buat oleh Notaris Benny Kristianto,
S.H., para pemegang saham Perusahaan
menyetujui keputusan-keputusan antara lain,
(i) pengeluaran saham tambahan kepada ISM
sebanyak 122 saham dengan nilai Rp1.000
(angka penuh) per saham, sehingga jumlah
saham ditempatkan Perusahaan pada saat itu
menjadi 466.476.300 saham; dan (ii)
perubahan nilai nominal per saham dari
Rp1.000 (angka penuh) menjadi Rp100 (angka
penuh). Dengan demikian, modal dasar
Perusahaan berubah dari semula terdiri dari
dari
750.000.000
saham
menjadi
7.500.000.000 saham, sedangkan jumlah
saham ditempatkan juga meningkat dari
466.476.300 saham menjadi 4.664.763.000
saham.
Based on the Deed No. 28 dated June 10,
2010, made by Notary Benny Kristianto, S.H.,
the Company’s shareholders approved the
following resolutions, among others, (i)
issuance of additional 122 shares to ISM at
Rp1,000 (full amount) per share, as a result,
the Company’s total issued shares became
466,476,300 shares; and (ii) changed the par
value per share from Rp1,000 (full amount) to
Rp100 (full amount). Accordingly, the
Company’s total authorized capital increased
from 750,000,000 shares to 7,500,000,000
shares while its total issued shares also
increased from 466,476,300 shares to
4,664,763,000 shares.
Seperti yang tercantum pada Pasal 3
Anggaran Dasar Perusahaan, ruang lingkup
kegiatan Perusahaan terdiri dari, antara lain,
produksi mi dan bumbu penyedap, produk
makanan kuliner, biskuit, makanan ringan,
nutrisi dan makanan khusus, kemasan,
perdagangan, transportasi, pergudangan dan
pendinginan, jasa manajemen serta penelitian
dan pengembangan.
As stated in Article 3 of the Company’s Articles
of Association, the scope of its activities
comprises, among others, the manufacture of
noodles and food ingredients, culinary food
products, biscuits, snacks, nutrition and special
foods, packaging, trading, transportation,
warehousing and cold storage, management
services and research and development.
Kantor pusat Perusahaan berlokasi di
Sudirman Plaza, Indofood Tower, Lantai 23,
Jalan Jenderal Sudirman, Kav. 76 - 78,
Jakarta,
Indonesia,
sedangkan
pabrik
Perusahaan dan Entitas Anak berlokasi di
berbagai tempat di pulau Jawa, Sumatera,
Kalimantan, Sulawesi dan Malaysia.
The Company’s head office is located at
rd
Sudirman Plaza, Indofood Tower, 23 Floor,
Jalan Jenderal Sudirman, Kav. 76 - 78 Jakarta,
Indonesia, while the Company and its
Subsidiaries’ factories are located in various
locations in Java, Sumatera, Kalimantan,
Sulawesi Islands and Malaysia.
ISM, Indonesia, dan First Pacific Company
Limited, Hong Kong, masing-masing adalah
entitas induk dan entitas induk terakhir
Perusahaan.
ISM, Indonesia, and First Pacific Company
Limited, Hong Kong, are the parent entity and
the ultimate parent entity, respectively, of the
Company.
Penawaran Umum Efek Perusahaan
b.
Public Offering of the Company’s Shares
On September 28 - 30, 2010, the Company
conducted an Initial Public Offering (IPO) by
issuing
to the public 1,166,191,000 new
shares or 20% of the issued and fully paid
capital after the IPO, at the offer price of
Rp5,395 (full amount) per share (or for a total
value of Rp6,291,600). On October 7, 2010,
the Company listed all of its issued shares on
the Indonesia Stock Exchange.
Pada tanggal 28 - 30 September 2010,
Perusahaan melakukan penawaran umum
perdana saham (IPO) kepada masyarakat
sebanyak 1.166.191.000 saham baru atau
sebesar 20% dari modal ditempatkan dan
disetor penuh setelah IPO, dengan harga
penawaran sebesar Rp5.395 (angka penuh)
per saham (atau nilai keseluruhan sebesar
Rp6.291.600). Pada tanggal 7 Oktober 2010,
Perusahaan mencatatkan seluruh saham yang
telah dikeluarkan Perusahaan pada Bursa Efek
Indonesia.
10
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
b.
c.
Penawaran
(lanjutan)
1.
Umum
Efek
Perusahaan
GENERAL (continued)
b.
Pada bulan Desember 2010, Februari 2011
dan September 2011, ISM membeli sebagian
saham Perusahaan sebanyak 33.576.000
saham dari publik, sehingga kepemilikan ISM
terhadap Perusahaan meningkat dari 80,00%
menjadi 80,58%.
In December 2010, February 2011 and
September 2011, ISM acquired 33,576,000
shares of the Company from the public,
increasing its ownership in the Company from
80.00% to 80.58%.
Pada bulan Januari 2012, ISM menjual
kepemilikan saham di Perusahaan sebanyak
2.500.000
saham.
Dengan
demikian
kepemilikan
ISM
terhadap
Perusahaan
menurun dari 80,58% menjadi 80,53%.
In January 2012, ISM sold 2,500,000 shares of
the Company. As a result, ISM’s ownership in
the Company decreased from 80.58% to
80.53%.
Penyelesaian
Konsolidasian
Laporan
Keuangan
c.
Completion of the Consolidated Financial
Statements
The consolidated financial statements were
completed and authorized for issue by the
Company’s Board of Directors on October 28,
2013.
Direksi Perusahaan bertanggung jawab atas
penyusunan dan penyajian laporan keuangan
konsolidasian yang telah diselesaikan dan
disetujui untuk diterbitkan pada tanggal
28 Oktober 2013.
d.
Public Offering of the Company’s Shares
(continued)
Entitas Anak dan Entitas Asosiasi
Perusahaan mempunyai
secara langsung maupun
Entitas Anak berikut
Perusahaan selanjutnya
Usaha”):
d.
The Company has direct and indirect share
ownerships in the following Subsidiaries
(together with the Company hereinafter
referred to as the “Group”):
kepemilikan saham
tidak langsung pada
(bersama dengan
disebut “Kelompok
Tahun
Beroperasi
Secara
Komersial/
Perusahaan/Company
Entitas Anak Langsung/
Direct Subsidiaries
Drayton Pte. Ltd. (Drayton)
Domisili/
Domicile
Start of
Commercial
Operations
Singapura/
Singapore
2008
Malaysia
2007
Jakarta
1993
PT Indofood Fritolay
Makmur (IFL)
PT Indofood Asahi Sukses
Beverage (IASB)
Jakarta
1990
Jakarta
-
PT Indofood Tsukishima
Sukses Makmur (ITSM)
Jakarta
-
Indofood (M) Food
Industries Sdn. Bhd.
(IFI)
PT Surya Rengo
Containers (SRC)
Subsidiaries and Associates
Jenis Usaha/
Nature of Business
Investasi dan agen
perdagangan ekspor/
Investment and trade export
agency
Produksi mi/ Manufacture of
noodles
Produksi bahan kemasan/
Manufacture of packaging
materials
Produksi makanan ringan/
Manufacture of snack
Pemasaran dan penjualan
minuman non-alkohol/
Marketing of non-alcoholic
beverages
Industri makanan, pengolahan
minyak dan lemak nabati
untuk industry roti,
confectionary dan restoran
/Industry of foods,
processing of oil and fats
for bread industry,
confectionary and
restaurants.
11
Total Aset
Sebelum Eliminasi
(dalam miliar Rupiah)/
Total Assets
Before Elimination
(in billions of Rupiah)
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
Persentase
Kepemilikan
Efektif/
Effective Percentage
of Ownership
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
100,0
100,0
100,0
3.785
3.690
3.560
100,0
100,0
100,0
60
46
39
60,0
60,0
60,0
677
639
411
51,0
51,0
51,0
881
743
526
51,0
51,0
-
88
13
-
65,0
-
-
-
-
-
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
d.
Tahun
Beroperasi
Secara
Komersial/
Domisili/
Domicile
Start of
Commercial
Operations
Jakarta
2008
PT Sukses Artha Jaya
(SAJ)2
Jakarta
-
PT Indolakto (IDLK) 3
Jawa Barat/
West Java
1997
Jakarta
1996
Perusahaan/Company
Entitas Anak Tidak
Langsung/
Indirect Subsidiaries
PT Pinnacle Permata
Makmur (PPM)1
PT Buana Distrindo (BD) 4
“1”
“2”
“3”
“4”
GENERAL (continued)
Jenis Usaha/
Nature of Business
Jasa konsultasi manajemen/
Management consulting
services
Jasa konsultasi manajemen/
Management consulting
services
Produksi dan distribusi produk
yang berhubungan dengan
susu dan kawasan industri/
Production and distribution
of dairy products and
industrial estate
Perdagangan umum dan
transportasi/General trading
and transportation
95,0% dimiliki oleh Drayton.
91,8% dimiliki oleh Drayton dan 8,2% dimiliki oleh PPM.
68,9% dimiliki oleh SAJ.
99,9% dimiliki oleh IASB.
Subsidiaries and Associates (continued)
Total Aset
Sebelum Eliminasi
(dalam miliar Rupiah)/
Total Assets
Before Elimination
(in billions of Rupiah)
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
Persentase
Kepemilikan
Efektif/
Effective Percentage
of Ownership
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
95,0
95,0
95,0
13
11
11
99,6
99,6
99,6
993
889
747
68,6
68,6
68,6
3.295
2.513
1.791
51,0
-
-
65
66
132
“1”
“2”
“3”
“4”
95.0% owned by Drayton.
91.8% owned by Drayton and 8.2% owned by PPM.
68.9% owned by SAJ.
99.9% owned by IASB.
Pendirian Entitas Anak Baru dan Entitas
Asosiasi
Establishment of New Subsidiaries and
Associate
IASB dan AIBM
IASB dan AIBM
Pada tanggal 8 Agustus 2012, Perusahaan
dan Asahi Group Holdings Southeast Asia Pte.
Ltd., Singapura (AGSA) mendirikan 2 (dua)
perusahaan yaitu:
On August 8, 2012, the Company and Asahi
Group Holdings Southeast Asia Pte. Ltd.,
Singapore (AGSA)
established 2 (two)
companies, namely:
a.
IASB, yang bergerak di bidang pemasaran
dan penjualan minuman non-alkohol di
Indonesia,
dengan
jumlah
modal
ditempatkan sebesar Rp15.000 yang
51%-nya diambil-bagian dan disetor
penuh oleh Perusahaan sebesar Rp7.650
sedangkan sisanya diambil-bagian dan
disetor penuh oleh AGSA; dan
a.
IASB, which engages in the marketing of
non-alcoholic beverages in Indonesia, with
total issued share capital of Rp15,000,
51% of which was subscribed and paid in
full by the Company in the amount of
Rp7,650 while the remaining was
subscribed and paid in full by AGSA; and
b.
AIBM, yang bergerak di bidang produksi
minuman non-alkohol di Indonesia,
dengan jumlah modal ditempatkan
sebesar Rp130.000, yang 49%-nya
diambil-bagian dan disetor penuh oleh
Perusahaan
sebesar
Rp63.700
sedangkan sisanya diambil-bagian dan
disetor penuh oleh AGSA.
b.
AIBM, which engages in production of
non-alcoholic beverages in Indonesia, with
total issued share capital of Rp130,000,
49% of which was subscribed and paid in
full by the Company in the amount of
Rp63,700 while the remaining was
subscribed and paid in full by AGSA.
ITSM
ITSM
Pada tahun 2013, Perusahaan dan Tsukishima
Foods Industry, Co., Ltd., (TFI) telah
mendirikan perusahaan patungan yaitu ITSM,
In 2013, the Company and Tsukishima Foods
Industry, Co., Ltd., (TFI) established a joint
company namely ITSM, which engaged in
12
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
GENERAL (continued)
d.
Subsidiaries and Associates (continued)
Pendirian Entitas Anak Baru dan Entitas
Asosiasi (lanjutan)
Establishment of New
Associate (continued)
ITSM (lanjutan)
ITSM (continued)
yang bergerak di bidang industri makanan,
mengolah minyak dan lemak nabati menjadi
sweet margarine, compound margarine,
laminated margarine, sweet cream, whipping
cream, whipped bread filling cream dan
emulsifier agent di Indonesia, dengan jumlah
modal ditempatkan sebesar Rp88.245, yang
65%-nya diambil bagian dan disetor penuh
oleh
Perusahaan
sebesar
Rp57.359,
sedangkan sisanya diambil-bagian dan disetor
penuh oleh TFI.
industry of foods, processing oil and fats to
become
sweet
margarine,
compound
margarine, laminated margarine, sweet
cream, whipping cream, whipped bread filling
cream dan emulsifier agent in Indonesia, with
total issued share capital of Rp88,245, 65% of
which was subscribed and paid in full by the
Company in the amount of Rp57,359 while the
remaining was subscribed and paid in full by
TFI.
PT Indofood Mitra Bahari Makmur (“IMBM”)
PT Indofood Mitra Bahari Makmur (“IMBM”)
Pada bulan September 2013, Perusahaan
mendirikan perusahaan baru yaitu IMBM, yang
bergerak di bidang usaha perikanan serta
industri pengolahan makanan dan hasil
perikanan di Indonesia, dengan jumlah modal
ditempatkan sebesar Rp5.000, dimana 100%
saham IMBM (dikurang 1 saham) diambil
bagian dan disetor penuh oleh Perusahaan.
Sampai dengan tanggal diselesaikannya
laporan keuangan, akta pendirian IMBM masih
dalam proses persetujuan Menteri Hukum dan
Hak Asazi Manusia.
On
September
2013,
the
Company
established a new company namely IMBM,
which engaged in fisheries business and food
and fisheries processing in Indonesia, with
total issued share capital of Rp5,000, which
100% of IMBM shares (less 1 share) was
subscribed and paid in full by the Company.
Until the date of financial statements
completion, the establishment deed is still on
process of approval by Ministry of Law and
Human Rights.
Akuisisi Entitas Anak dan Entitas Asosiasi
Subsidiary and associate Acquisition
PT Prima Cahaya Indobeverages
PT Prima Cahaya Indobeverages
Pada tanggal 27 Juni 2013, IASB dan AIBM
(secara
bersama-sama
disebut
“Pihak
Pembeli”) menandatangani Perjanjian Jual Beli
Bersyarat dengan PT Gapura Usahatama
(GUT), pihak terafiliasi, dan Seven-Up
Nederland B.V. (SUN), pihak terafiliasi dengan
PepsiCo Inc. (PepsiCo), sehubungan dengan
akuisisi
seluruh
saham
PT Pepsi-Cola
Indobeverages (Transaksi Akuisisi).
On june 27, 2013, IASB and AIBM (collectively
as the “Buyers”) signed the Conditional Sale
and Purchase Agreement with PT Gapura
Usahatama (GUT), affiliated company, and
Seven-up Nederland B.V. (SUN), affiliated
company of PepsiCo Inc. (PepsiCo), in
relation to the acquisition of all shares of PT
Pepsi-Cola
Indobeverages
(Acquisition
Transaction).
Pada tanggal 12 September 2013, Transaksi
Akuisisi tersebut telah diselesaikan dengan
harga pembelian sebesar US$30.000.000, dan
Pihak Pembeli membeli seluruh saham
PT Pepsi-Cola Indobeverages dimana AIBM
dan
IASB
masing-masing
memiliki
264.113.930 saham dan 15.000 saham
PT Pepsi-Cola Indobeverages, dan PT PepsiCola Indobeverages menjadi entitas asosiasi
Perusahaan karena dimiliki 99,99% oleh AIBM.
Sebelum penyelesaian transaksi, PT PepsiCola Indobeverages telah berganti nama
menjadi PT Prima Cahaya Indobeverages
(PCIB).
On September 12, 2013, the Acquisition
Transaction was done with a consideration
amount of US$30,000,000, and the Buyers
acquired the whole shares in PT Pepsi-Cola
Indobeverages of which AIBM and IASB hold
264,113,930 and 15,000 shares, respectively,
and PT Pepsi-Cola Indobeverages has
become a Company’s associate since
99,.99% owned by AIBM. Before the
completion of transaction, PT Pepsi-Cola
Indobeverages has changed its name to
become PT Prima Cahaya Indobeverages.
(PCIB).
13
Subsidiary
and
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
GENERAL (continued)
d.
Subsidiaries and Associates (continued)
Akuisisi Entitas Anak dan Entitas Asosiasi
(lanjutan)
Subsidiary and
(continued)
PT Buana Distrindo (”BD”)
PT Buana Distrindo (“BD”)
Pada tanggal 27 September 2013, PCIB
mengalihkan 100% saham BD (kurang 1
saham) kepada IASB dengan nilai keseluruhan
sebesar Rp4.059. Pada tanggal 30 September
2013 IASB telah melunasi pembayaran atas
harga pembelian tersebut.
On September 27, 2013, PCIB transferred
100% of BD’ shares (less 1 share) to IASB
with a total value of Rp4,059. On September
30, 2013, IASB settled the full purchase
consideration.
Transaksi pembelian tersebut dicatat dengan
menggunakan metode penyatuan kepentingan
karena merupakan transaksi restrukturisasi
antara entitas sepengendali, sesuai dengan
PSAK No. 38 (Revisi 2012) ”Kombinasi Bisnis
Entitas
Sepengendali".
Sebagaimana
dijelaskan pada Catatan ini, selisih antara
jumlah imbalan yang dialihkan dalam
kombinasi bisnis entitas sepengendali atau
jumlah imbalan
yang diterima dalam
pelepasan bisnis entitas sepengendali, dengan
jumlah tercatat bisnis tersebut dicatat sebagai
bagian dari akun "Selisih atas perubahan
ekuitas entitas anak” pada laporan posisi
keuangan konsolidasian interim. Penjelasan
lebih lanjut diungkapkan pada Catatan 4.
The purchase transaction is recorded under
pooling of interest method due to the
transaction is a restructuring transaction
among entities under common control in
accordance with PSAK No.38 (Revised 2012)
"Business Combination of Entities under
Common Control". As reference to the
relevant matter in the same Note, the
difference in value of considerations
transferred when business combination of
entities
under
common
control
or
considerations received when disposal of
business of entities under common control,
with its carrying value is recognized as part of
"Differernce from changes in equity of
subsidiaries" in the interim consolidated
statement of financial position. Further details
are disclosed in Note 4.
Peningkatan Modal Saham Entitas Anak
dan Entitas Asosiasi
Increase
in
Subsidiaries’
Associate’s Capital Stock
SRC
SRC
Pada bulan Februari 2013, Perusahaan dan
Rengo Company Limited, Jepang (“Rengo”)
menyetujui peningkatan modal dasar SRC
yang semula sebesar Rp83.400, yang terdiri
dari 4.000.000 saham dengan nilai nominal
Rp20.850 (angka penuh) per saham menjadi
sebesar
Rp283.560
yang
terdiri
dari
13.600.000 saham dengan nilai nominal
sebesar Rp20.850 (angka penuh) per saham.
Pada tanggal 15 Maret 2013, Perusahaan dan
Rengo
melakukan
penambahan
modal
masing-masing
sebesar
Rp60.048
dan
Rp40.032 ke dalam SRC. Sehingga jumlah
modal saham ditempatkan dan disetor SRC
bertambah dari sebelumnya 2.000.000 saham
menjadi 6.800.000 saham yang 60%-nya
diambil bagian dan disetor penuh oleh
Perusahaan dan sisanya diambil bagian dan
disetor penuh oleh Rengo.
On February 2013, the Company and Rengo
Company Limited, Japan (“Rengo”) agreed to
increase the authorized capital of SRC from
Rp83,400, which consists of 4,000,000 shares
with par value of Rp20,850 (full amount) per
share to Rp283,560 which consists of
13,600,000 shares with par value of Rp20,850
(full amount) per share. On March 15, 2013,
the Company and Rengo injected additional
capital into SRC amounting to Rp60,048 and
Rp40,032, respectively. Thus, the issued and
paid capital of SRC increased from 2,000,000
shares to 6,800,000 shares, wherein 60% of
which was subscribed and paid in full by the
Company while the remaining was subscribed
and paid in full by Rengo.
14
associate
Acquisition
and
an
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
GENERAL (continued)
d.
Subsidiaries and Associates (continued)
Peningkatan Modal Saham Entitas Anak
dan Entitas Asosiasi (lanjutan)
Increase
in
Subsidiaries’
and
Associate’
dan Entitas Anak/
PT Indofood CBP Sukses Makmur Tbk
and Subsidiaries
!
"
$
#
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN SEMBILAN BULAN YANG
BERAKHIR PADA TANGGAL TERSEBUT (TIDAK
DIAUDIT)
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2013 AND NINE-MONTH PERIOD
THEN ENDED (UNAUDITED)
Daftar Isi
Table of Contents
Halaman/
Page
Directors’ Statement Letter
Surat Pernyataan Direksi
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 - 108
Notes to the Interim Consolidated
……..…………………………Financial Statements
**************************
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1 Januari 2012/
31 Desember 2011/
31 Desember 2012/ January 1, 2012/
December 31, 2012 December 31, 2011/
30 September 2013/ (Disajikan kembali/ (Disajikan kembali/
September 30, 2013
As Restated)
As Restated)
(Tidak Diaudit/
(Tidak Diaudit/
(Tidak Diaudit/
Unaudited)
Unaudited)
Unaudited)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi jangka pendek
Piutang
Usaha
Pihak ketiga – setelah
dikurangi penyisihan
kerugian penurunan nilai
Pihak berelasi
Bukan usaha
Pihak ketiga
Pihak berelasi
Persediaan - neto
Uang muka dan jaminan
Pajak dibayar dimuka
Biaya dibayar dimuka dan
aset lancar lainnya
5.460.848
68.800
5.487.171
21.280
4.426.784
17.280
32
816.658
2.209.667
648.037
1.605.220
679.848
1.664.180
16
32
2,3,8
9
2,16
14.241
72.988
2.343.507
287.120
40.727
75.163
55.776
1.816.459
163.255
18.016
64.847
56.333
1.640.700
114.625
2.745
82.215
32.285
21.796
CURRENT ASSETS
Cash and cash equivalents
Short-term investments
Accounts receivable
Trade
Third parties - net of
allowance for
impairment losses
Related parties
Non-trade
Third parties
Related parties
Inventories - net
Advances and deposits
Prepaid taxes
Prepaid expenses and
other current assets
11.396.771
9.922.662
8.689.138
Total Current Assets
200.681
316.544
164.031
151.495
120.978
83.201
4.612.630
56.714
1.424.030
1.965.266
98.054
3.869.239
42.264
1.424.030
2.065.195
180.968
2.610.653
57.960
1.424.030
2.198.433
170.485
NON-CURRENT ASSETS
Deferred tax assets - net
Long-term investments
Fixed assets net of accumulated
depreciation of
Rp2,953,908 as of
September 30, 2013
(December 31, 2012:
Rp2,713,828 and
December 31, 2011:
Rp2,463,689)
Deferred charges - net
Goodwill
Intangible asset - net
Other non-current assets
8.673.919
7.897.222
6.665.740
Total Non-current Assets
20.070.690
17.819.884
15.354.878
TOTAL ASSETS
2,5,34,36
2,3,6,34
2,3,34,36
7
2
Total Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan - neto
Penyertaan jangka panjang
Aset tetap setelah dikurangi akumulasi
penyusutan sebesar
Rp2.953.908 pada
tanggal 30 September 2013
(31 Desember 2012:
Rp2.713.828 dan
31 Desember 2011:
Rp2.463.689)
Biaya ditangguhkan - neto
Goodwill
Aset tidak berwujud - neto
Aset tidak lancar lainnya
2,16
1,2,31
2,3,10,17
2
2,3,11
2,3,11
2,3,10,34
Total Aset Tidak Lancar
TOTAL ASET
31
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
1
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1 Januari 2012/
31 Desember 2011/
31 Desember 2012/ January 1, 2012/
December 31, 2012 December 31, 2011/
30 September 2013/ (Disajikan kembali/ (Disajikan kembali/
September 30, 2013
As Restated)
As Restated)
(Tidak Diaudit/
(Tidak Diaudit/
(Tidak Diaudit/
Unaudited)
Unaudited)
Unaudited)
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
Bukan usaha
Pihak ketiga
Pihak berelasi
Beban akrual
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Utang jangka panjang yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang pembelian aset tetap
LIABILITIES
358.632
472.727
400.396
182.229
417.851
210.744
1.381.528
596.848
1.193.345
455.806
966.691
434.786
32
2,15,34
239.480
85.238
916.979
270.802
76.298
847.116
100.436
61.622
627.060
2,15,34
2,3,16
84.629
166.923
96.052
86.280
76.119
226.428
2,17,34
123.877
31.411
-
10,17,34,36
10.144
8.334
6.259
CURRENT LIABILITIES
Short-term bank loans
and overdraft
Trust receipts payable
Accounts payable
Trade
Third parties
Related parties
Non-trade
Third parties
Related parties
Accrued expenses
Short-term employee benefits
liability
Taxes payable
Current maturities of
long-term debts
Bank loans
Liability for purchases of
fixed assets
4.437.005
3.648.069
3.127.996
Total Current Liabilities
2,12,34
2,13,34,36
2,34,36
14
32
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Utang jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun
Utang bank
Utang pembelian aset tetap
Liabilitas pajak tangguhan - neto
Liabilitas imbalan kerja karyawan
NON-CURRENT LIABILITIES
2,17,34
10,17,34,
36
2,16
2,3,18
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
31
1.044.950
43.236
602.833
37.780
111.932
33.575
510.732
1.147.668
530.291
1.016.550
563.433
817.166
Long-term debts net of current maturities
Bank loans
Liability for purchases
of fixed assets
Deferred tax liabilities - net
Liabilities for employee benefits
2.746.586
2.187.454
1.526.106
Total Non-current Liabilities
7.183.591
5.835.523
4.654.102
TOTAL LIABILITIES
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
Catatan/
Notes
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
1 Januari 2012/
31 Desember 2011/
31 Desember 2012/ January 1, 2012/
December 31, 2012 December 31, 2011/
30 September 2013/ (Disajikan kembali/ (Disajikan kembali/
September 30, 2013
As Restated)
As Restated)
(Tidak Diaudit/
(Tidak Diaudit/
(Tidak Diaudit/
Unaudited)
Unaudited)
Unaudited)
LIABILITAS DAN EKUITAS
(lanjutan)
LIABILITIES AND EQUITY
(continued)
EKUITAS
Ekuitas yang Dapat
Diatribusikan kepada Pemilik
Entitas Induk
Modal saham nilai nominal Rp100 (angka
penuh) per saham
Modal dasar 7.500.000.000 saham
Modal ditempatkan dan disetor
penuh - 5.830.954.000
saham
Tambahan modal disetor
Selisih atas perubahan ekuitas
entitas anak
Selisih kurs atas penjabaran
laporan keuangan
Modal proforma
Saldo laba
Cadangan umum
Belum ditentukan penggunaannya
EQUITY
Equity Attributable to
Equity Holders of the
Parent Entity
Capital stock Rp100 (full amount)
par value per share
Authorized 7,500,000,000 shares
20
2,21
2
583.095
5.985.469
583.095
5.985.469
35.827
7.446
1.514
-
655
(2.437)
Issued and fully paid 5,830,954,000 shares
Additional paid-in capital
Difference from changes in
4.704
equity of subsidiaries
Foreign exchange differences from
(216)
financial statement translations
(8.997)
Proforma capital
Retained earnings
5.000 Appropriated for general reserve
3.638.786
Unappropriated
583.095
5.985.469
15.000
5.592.685
10.000
4.827.947
12.213.590
11.412.175
10.207.841
Sub-total
673.509
572.186
492.935
Non-controlling Interests
TOTAL EKUITAS
12.887.099
11.984.361
10.700.776
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
20.070.690
17.819.884
15.354.878
TOTAL LIABILITIES AND EQUITY
Sub-total
Kepentingan Nonpengendali
2,19
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
3
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Catatan/
Notes
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
PENJUALAN NETO
18.876.795
2,24,31,32
16.331.880
NET SALES
BEBAN POKOK PENJUALAN
13.970.367
2,25,32,35
12.004.350
COST OF GOODS SOLD
4.327.530
GROSS PROFIT
LABA BRUTO
Beban penjualan dan distribusi
Beban umum dan administrasi
Pendapatan operasi lain
Beban operasi lain
LABA USAHA
Pendapatan keuangan
Beban keuangan
Bagian atas laba (rugi) neto entitas
asosiasi
LABA SEBELUM BEBAN PAJAK
Beban Pajak Penghasilan Neto
4.906.428
(1.815.561)
(744.055)
175.242
(198.765)
2,26,32
2,26,32,35
27,32
2,28
(1.516.698)
(629.324)
127.191
(138.900)
2.323.289
31
2.169.799
2,29,31
2,30,31
(2.956)
1,2,31
1.756
Finance income
Finance expenses
Share in net income (loss) of
associates
16,31
2.323.858
INCOME BEFORE TAX EXPENSE
(610.357)
LABA PERIODE BERJALAN
SEBELUM PENYESUAIAN
PROFORMA
1.890.766
PENYESUAIAN PROFORMA
1.749
LABA PERIODE BERJALAN
1.892.515
Pendapatan
komprehensif lain
Laba yang belum terealisasi
dari aset keuangan
tersedia untuk dijual
Selisih kurs atas penjabaran
laporan keuangan
INCOME FROM OPERATIONS
315.890
(135.100)
2.501.123
2,16,31
31
180.763
(28.460)
Selling and distribution expenses
General and administrative expenses
Other operating income
Other operating expenses
(584.788)
1.739.070
(2.893)
1.736.177
Income Tax Expense - Net
INCOME FOR THE PERIOD
BEFORE PROFORMA
ADJUSTMENT
PROFORMA ADJUSTMENT
INCOME FOR THE PERIOD
Other comprehensive
income
47.520
2
960
859
2
768
Unrealized gain on
available-for-sale financial assets
from financial statement
translations
Pendapatan komprehensif lain
48.379
1.728
Other comprehensive income
TOTAL LABA KOMPREHENSIF
PERIODE BERJALAN
1.940.894
1.737.905
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM (lanjutan)
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
Laba periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
1.854.295
38.220
Total
1.892.515
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Catatan/
Notes
23
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
1.656.182
79.995
Income for the period
attributable to:
Equity holders of the parent entity
Non-controlling interests
1.736.177
Total
Total laba komprehensif
periode berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
1.887.739
53.155
1.657.608
80.297
Total comprehensive income
for the period attributable to:
Equity holders of the parent entity
Non-controlling interests
Total
1.940.894
1.737.905
Total
284
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO EQUITY
HOLDERS OF THE PARENT ENTITY
(full amount)
LABA PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(angka penuh)
318
2,23
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
5
The original interim consolidated financial statements included herein are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
Catatan/
Notes
Saldo 1 Januari 2012
(Disajikan kembali)
Modal Proforma periode berjalan
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY
Nine-month Period Ended September 30, 2013
(Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/Equity Attributable to the Equity Holders of the Parent Entity
Selisih Kurs atas
Penjabaran
Selisih atas
Laporan
Perubahan
Modal
Tambahan
Keuangan/
Ekuitas Entitas
Ditempatkan
Modal
Foreign Exchange
Anak/
dan Disetor
Disetor/
Modal
Saldo Laba/Retained Earnings
Differences from
Penuh /Issued
Proforma/
Cadangan Umum/ Belum Ditentukan
Additional
Difference from
Financial
Penggunaannya/
Proforma
Paid-in
Statement
and Fully Paid
Changes in Equity
Appropriated for
Capital
Sub-total
of Subsidiaries
Unappropriated
Capital
Translations
Capital
General Reserve
583.095
5.985.469
4.704
(216 )
-
-
-
-
Kepentingan
Nonpengendali/
Non-controlling
Interests
Total Ekuitas/
Total Equity
5.000
3.638.786
10.207.841
492.935
10.700.776
Balance, January 1, 2012
(As Restated)
2.894
-
-
2.894
-
2.894
Proforma Capital for the period
(8.997)
Laba yang belum terealisasi dari aset
keuangan tersedia untuk dijual
2
-
-
658
-
-
-
-
658
302
960
Unrealized gain on available-for-sale
financial assets
Selisih kurs atas penjabaran laporan
keuangan
2
-
-
-
768
-
-
-
768
-
768
Foreign exchange differences
from financial statement translations
Pembagian dividen kas
22
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5.000
-
-
-
-
-
-
Saldo 30 September 2012
(Disajikan kembali)
583.095
5.985.469
5.362
552
(6.103)
Saldo 1 Januari 2013
(Disajikan kembali)
583.095
5.985.469
7.446
655
(2.437)
-
-
-
-
Kontribusi modal dari kepentingan
nonpengendali
Pencadangan saldo laba sebagai
cadangan umum
22
Laba periode berjalan
Modal Proforma periode berjalan
(985.431 )
(985.431 )
(32.136 )
(1.017.567 )
Distribution of cash dividends
-
7.350
7.350
Capital contribution from
non-controlling interest
-
-
-
Appropriation for general reserve
1.656.182
1.656.182
79.995
1.736.177
Income for the period
10.000
4.304.537
10.882.912
548.446
11.431.358
Balance, September 30, 2012
(As Restated)
10.000
4.827.947
11.412.175
572.186
11.984.361
Balance, January 1, 2013
(As Restated)
2.437
-
-
2.437
-
2.437
Proforma Capital for the period
(5.000 )
Selisih perubahan ekuitas
Entitas Anak
2
-
-
(4.204 )
-
-
-
-
(4.204 )
(4.041 )
(8.245 )
Laba yang belum terealisasi dari aset
keuangan tersedia untuk dijual
2
-
-
32.585
-
-
-
-
32.585
14.935
47.520
Unrealized gain on available-for-sale
financial assets
Selisih kurs atas penjabaran laporan
keuangan
2
-
-
-
859
-
-
-
859
-
859
Foreign exchange differences
from financial statement translations
Pembagian dividen kas
22
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5.000
-
-
-
-
-
-
583.095
5.985.469
35.827
1.514
-
15.000
Kontribusi modal dari kepentingan
nonpengendali
Pencadangan saldo laba sebagai
cadangan umum
Laba periode berjalan
Saldo 30 September 2013
22
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
(1.084.557 )
(1.084.557 )
(31.923 )
(1.116.480 )
Difference from changes in equity of
a Subsidiary
Distribution of cash dividends
-
84.132
84.132
Capital contribution from
non-controlling interest
-
-
-
Appropriation for general reserve
1.854.295
1.854.295
38.220
1.892.515
Income for the period
5.592.685
12.213.590
673.509
12.887.099
Balance, September 30, 2013
(5.000 )
The accompanying notes to the interim consolidated financial statements form an integral part of
these interim consolidated financial statements taken as a whole.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran untuk beban produksi
dan usaha
Pembayaran kepada karyawan
Catatan/
Notes
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
18.166.475
(11.531.791)
16.147.845
(9.851.606)
(3.411.187)
(1.253.468)
(2.517.387)
(1.189.441)
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers
Payments for production and
operating expenses
Payments to employees
Kas yang diperoleh dari operasi
Penerimaan penghasilan bunga
Pembayaran pajak - neto
Pembayaran beban bunga
Penerimaan lainnya - neto
1.970.029
202.442
(572.895)
(83.180)
30.429
2.589.411
167.005
(711.358)
(29.238)
87.103
Cash generated from operations
Receipts of interest income
Payments of taxes - net
Payments of interest expenses
Other receipts - net
Kas Neto yang Diperoleh dari
Aktivitas Operasi
1.546.825
2.102.923
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dari penjualan aset tetap
Penambahan aset tetap
Penambahan investasi pada entitas
asosiasi
Uang muka untuk pembelian
aset tetap
Akuisisi Entitas Anak baru
Kas Neto yang Digunakan untuk
Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari utang bank
jangka panjang
Kontribusi modal dari kepentingan
nonpengendali
Penerimaan dari utang bank
jangka pendek
Pembayaran dividen kas
Pembayaran utang bank jangka pendek
Pembayaran dividen kepada
kepentingan nonpengendali
Pembayaran utang pembelian
aset tetap
Kas Neto yang digunakan
untuk Aktivitas Pendanaan
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN SETARA KAS
6.142
(895.300)
10
(181.319)
(105.357)
(4.059)
2.619
(931.706)
(63.700)
1
(1.179.893)
Net Cash Provided by
Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale of fixed assets
Additions to fixed assets
(29.079)
-
Additional investments in associates
Advances for purchases
of fixed assets
Acquisition of New Subsidiary
(1.021.866)
Net Cash Used in
Investing Activities
25.000
(1.084.557)
(40.000)
120.000
(985.431)
(245.000)
(31.923)
(32.136)
(1.422)
(300)
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from long-term
bank loans
Capital contribution from
non-controlling interests
Proceeds from short-term
bank loans
Payment of cash dividends
Payments of short-term bank loans
Payment of dividend to
non-controlling interest
Payments of liability for purchases
of fixed assets
(801.517)
Net Cash Used in
Financing Activities
532.221
334.000
84.132
7.350
(516.549)
150.058
20.865
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON CASH
AND CASH EQUIVALENTS
441
300.405
NET INCREASE IN CASH
AND CASH EQUIVALENTS
KAS DAN SETARA KAS
PADA AWAL PERIODE
5.361.775
4.383.933
CASH AND CASH EQUIVALENTS
AT BEGINNING OF PERIOD
KAS DAN SETARA KAS
PADA AKHIR PERIODE
5.362.216
4.684.338
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
KENAIKAN NETO KAS
DAN SETARA KAS
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM (lanjutan)
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
Nine-month Period Ended
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Periode Sembilan Bulan yang Berakhir pada Tanggal
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
30 September 2013/
September 30, 2013
(Sembilan Bulan/
Nine Months)
(Tidak Diaudit/
Unaudited)
Kas dan setara kas terdiri dari:
Kas dan setara kas
Cerukan
5.460.848
(98.632)
Neto
5.362.216
Transaksi non-kas:
Pembelian aset tetap
melalui liabilitas
Catatan/
Notes
5
12
112.060
30 September 2012/
September 30, 2012
(Sembilan Bulan/
Nine Months)
(Disajikan kembali/
As Restated)
(Tidak Diaudit/
Unaudited)
Cash and cash equivalents consist of:
4.860.769
Cash and cash equivalents
(176.431)
Overdraft
4.684.338
Net
-
Non-cash transaction:
Purchases of fixed assets
through incurrence of liability
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim secara keseluruhan.
8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Establishment of the Company
PT Indofood CBP Sukses Makmur Tbk
(Perusahaan) didirikan di Republik Indonesia
pada tanggal 2 September 2009 berdasarkan
Akta Notaris Herdimansyah Chaidirsyah, S.H.,
No. 25. Akta pendirian ini disahkan oleh
Menteri Hukum dan Hak Asasi Manusia pada
tanggal 30 September 2009 dalam Surat
Keputusan No. AHU-46861.AH.01.01 Tahun
2009 dan diumumkan dalam Berita Negara
Republik Indonesia No. 69 Tambahan
No. 15189 tanggal 27 Agustus 2010.
Perubahan
terakhir
Anggaran
Dasar
Perusahaan dimuat dalam Akta Notaris No. 28
dibuat di hadapan notaris Benny Kristianto,
S.H., tanggal 10 Juni 2010 dan telah disetujui
oleh Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
berdasarkan
Surat
Keputusan No. AHU-32181.AH.01.02.Tahun
2010 tanggal 24 Juni 2010, yang telah
diumumkan dalam Berita Negara Republik
Indonesia No. 57 Tambahan No. 19998
tanggal 19 Juli 2011.
PT Indofood CBP Sukses Makmur Tbk (the
Company) was established in the Republic of
Indonesia on September 2, 2009 based on the
Notarial Deed No. 25 of Herdimansyah
Chaidirsyah, S.H. The deed of establishment
was approved by the Ministry of Laws and
Human Rights in its Decision Letter No. AHU46861.AH.01.01
Year
2009
dated
September 30, 2009 and was published in
Supplement No. 15189 of State Gazette
No. 69 dated August 27, 2010. The latest
amendment of the Company’s Articles of
Association is stipulated in the Notarial Deed
No. 28 dated June 10, 2010, passed before
Benny Kristianto, S.H., which has been
approved by the Ministry of Laws and Human
Rights of the Republic of Indonesia based on
its decision letter No. AHU-32181.AH.01.02.
Year 2010 dated June 24, 2010, and was
published in Supplement No. 19998 of State
Gazette No. 57 dated July 19, 2011.
Perusahaan merupakan hasil pengalihan
kegiatan usaha Divisi Mi Instan dan Divisi
Bumbu Penyedap PT Indofood Sukses
Makmur Tbk (ISM), pemegang saham
pengendali Perusahaan, dan mulai melakukan
kegiatan usahanya sejak tanggal 1 Oktober
2009.
The Company was the result of the spin-off of
Noodle Division and Food Ingredients Division
of PT Indofood Sukses Makmur Tbk (ISM), the
controlling shareholder of the Company, and
started to carry out the related business
operations on October 1, 2009.
Berdasarkan Perjanjian Penggabungan Usaha
antara Perusahaan, PT Ciptakemas Abadi
(CKA), PT Gizindo Primanusantara (GPN),
PT
Indosentra
Pelangi
(ISP)
dan
PT Indobiskuit Mandiri Makmur (IMM) yang
diaktakan oleh Herdimansyah Chaidirsyah,
S.H., dalam Akta Notaris No. 172 tanggal
23 Desember 2009, perusahaan-perusahaan
tersebut
setuju
untuk
melakukan
penggabungan usaha. Untuk menjalankan
transaksi penggabungan usaha tersebut, dan
sesuai dengan metode konversi saham yang
disepakati, Perusahaan menerbitkan saham
baru
sehingga
jumlah
saham
yang
ditempatkan menjadi 466.476.178 saham.
Pursuant to the Merger Agreement among
the Company, PT Ciptakemas Abadi (CKA),
PT Gizindo
Primanusantara
(GPN),
PT Indosentra
Pelangi
(ISP)
and
PT Indobiskuit Mandiri Makmur (IMM) as
covered by Notarial Deed No. 172 of
Herdimansyah Chaidirsyah, S.H., dated
December 23, 2009, the said entities entered
into a merger transaction. In effecting the
merger transaction, and pursuant to the agreed
method of share conversion, the Company
issued new shares such that its total issued
shares became 466,476,178 shares.
9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
a.
b.
1.
Pendirian Perusahaan (lanjutan)
GENERAL (continued)
a.
Establishment of the Company (continued)
Berdasarkan Akta No. 28 tanggal 10 Juni 2010
yang di buat oleh Notaris Benny Kristianto,
S.H., para pemegang saham Perusahaan
menyetujui keputusan-keputusan antara lain,
(i) pengeluaran saham tambahan kepada ISM
sebanyak 122 saham dengan nilai Rp1.000
(angka penuh) per saham, sehingga jumlah
saham ditempatkan Perusahaan pada saat itu
menjadi 466.476.300 saham; dan (ii)
perubahan nilai nominal per saham dari
Rp1.000 (angka penuh) menjadi Rp100 (angka
penuh). Dengan demikian, modal dasar
Perusahaan berubah dari semula terdiri dari
dari
750.000.000
saham
menjadi
7.500.000.000 saham, sedangkan jumlah
saham ditempatkan juga meningkat dari
466.476.300 saham menjadi 4.664.763.000
saham.
Based on the Deed No. 28 dated June 10,
2010, made by Notary Benny Kristianto, S.H.,
the Company’s shareholders approved the
following resolutions, among others, (i)
issuance of additional 122 shares to ISM at
Rp1,000 (full amount) per share, as a result,
the Company’s total issued shares became
466,476,300 shares; and (ii) changed the par
value per share from Rp1,000 (full amount) to
Rp100 (full amount). Accordingly, the
Company’s total authorized capital increased
from 750,000,000 shares to 7,500,000,000
shares while its total issued shares also
increased from 466,476,300 shares to
4,664,763,000 shares.
Seperti yang tercantum pada Pasal 3
Anggaran Dasar Perusahaan, ruang lingkup
kegiatan Perusahaan terdiri dari, antara lain,
produksi mi dan bumbu penyedap, produk
makanan kuliner, biskuit, makanan ringan,
nutrisi dan makanan khusus, kemasan,
perdagangan, transportasi, pergudangan dan
pendinginan, jasa manajemen serta penelitian
dan pengembangan.
As stated in Article 3 of the Company’s Articles
of Association, the scope of its activities
comprises, among others, the manufacture of
noodles and food ingredients, culinary food
products, biscuits, snacks, nutrition and special
foods, packaging, trading, transportation,
warehousing and cold storage, management
services and research and development.
Kantor pusat Perusahaan berlokasi di
Sudirman Plaza, Indofood Tower, Lantai 23,
Jalan Jenderal Sudirman, Kav. 76 - 78,
Jakarta,
Indonesia,
sedangkan
pabrik
Perusahaan dan Entitas Anak berlokasi di
berbagai tempat di pulau Jawa, Sumatera,
Kalimantan, Sulawesi dan Malaysia.
The Company’s head office is located at
rd
Sudirman Plaza, Indofood Tower, 23 Floor,
Jalan Jenderal Sudirman, Kav. 76 - 78 Jakarta,
Indonesia, while the Company and its
Subsidiaries’ factories are located in various
locations in Java, Sumatera, Kalimantan,
Sulawesi Islands and Malaysia.
ISM, Indonesia, dan First Pacific Company
Limited, Hong Kong, masing-masing adalah
entitas induk dan entitas induk terakhir
Perusahaan.
ISM, Indonesia, and First Pacific Company
Limited, Hong Kong, are the parent entity and
the ultimate parent entity, respectively, of the
Company.
Penawaran Umum Efek Perusahaan
b.
Public Offering of the Company’s Shares
On September 28 - 30, 2010, the Company
conducted an Initial Public Offering (IPO) by
issuing
to the public 1,166,191,000 new
shares or 20% of the issued and fully paid
capital after the IPO, at the offer price of
Rp5,395 (full amount) per share (or for a total
value of Rp6,291,600). On October 7, 2010,
the Company listed all of its issued shares on
the Indonesia Stock Exchange.
Pada tanggal 28 - 30 September 2010,
Perusahaan melakukan penawaran umum
perdana saham (IPO) kepada masyarakat
sebanyak 1.166.191.000 saham baru atau
sebesar 20% dari modal ditempatkan dan
disetor penuh setelah IPO, dengan harga
penawaran sebesar Rp5.395 (angka penuh)
per saham (atau nilai keseluruhan sebesar
Rp6.291.600). Pada tanggal 7 Oktober 2010,
Perusahaan mencatatkan seluruh saham yang
telah dikeluarkan Perusahaan pada Bursa Efek
Indonesia.
10
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
b.
c.
Penawaran
(lanjutan)
1.
Umum
Efek
Perusahaan
GENERAL (continued)
b.
Pada bulan Desember 2010, Februari 2011
dan September 2011, ISM membeli sebagian
saham Perusahaan sebanyak 33.576.000
saham dari publik, sehingga kepemilikan ISM
terhadap Perusahaan meningkat dari 80,00%
menjadi 80,58%.
In December 2010, February 2011 and
September 2011, ISM acquired 33,576,000
shares of the Company from the public,
increasing its ownership in the Company from
80.00% to 80.58%.
Pada bulan Januari 2012, ISM menjual
kepemilikan saham di Perusahaan sebanyak
2.500.000
saham.
Dengan
demikian
kepemilikan
ISM
terhadap
Perusahaan
menurun dari 80,58% menjadi 80,53%.
In January 2012, ISM sold 2,500,000 shares of
the Company. As a result, ISM’s ownership in
the Company decreased from 80.58% to
80.53%.
Penyelesaian
Konsolidasian
Laporan
Keuangan
c.
Completion of the Consolidated Financial
Statements
The consolidated financial statements were
completed and authorized for issue by the
Company’s Board of Directors on October 28,
2013.
Direksi Perusahaan bertanggung jawab atas
penyusunan dan penyajian laporan keuangan
konsolidasian yang telah diselesaikan dan
disetujui untuk diterbitkan pada tanggal
28 Oktober 2013.
d.
Public Offering of the Company’s Shares
(continued)
Entitas Anak dan Entitas Asosiasi
Perusahaan mempunyai
secara langsung maupun
Entitas Anak berikut
Perusahaan selanjutnya
Usaha”):
d.
The Company has direct and indirect share
ownerships in the following Subsidiaries
(together with the Company hereinafter
referred to as the “Group”):
kepemilikan saham
tidak langsung pada
(bersama dengan
disebut “Kelompok
Tahun
Beroperasi
Secara
Komersial/
Perusahaan/Company
Entitas Anak Langsung/
Direct Subsidiaries
Drayton Pte. Ltd. (Drayton)
Domisili/
Domicile
Start of
Commercial
Operations
Singapura/
Singapore
2008
Malaysia
2007
Jakarta
1993
PT Indofood Fritolay
Makmur (IFL)
PT Indofood Asahi Sukses
Beverage (IASB)
Jakarta
1990
Jakarta
-
PT Indofood Tsukishima
Sukses Makmur (ITSM)
Jakarta
-
Indofood (M) Food
Industries Sdn. Bhd.
(IFI)
PT Surya Rengo
Containers (SRC)
Subsidiaries and Associates
Jenis Usaha/
Nature of Business
Investasi dan agen
perdagangan ekspor/
Investment and trade export
agency
Produksi mi/ Manufacture of
noodles
Produksi bahan kemasan/
Manufacture of packaging
materials
Produksi makanan ringan/
Manufacture of snack
Pemasaran dan penjualan
minuman non-alkohol/
Marketing of non-alcoholic
beverages
Industri makanan, pengolahan
minyak dan lemak nabati
untuk industry roti,
confectionary dan restoran
/Industry of foods,
processing of oil and fats
for bread industry,
confectionary and
restaurants.
11
Total Aset
Sebelum Eliminasi
(dalam miliar Rupiah)/
Total Assets
Before Elimination
(in billions of Rupiah)
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
Persentase
Kepemilikan
Efektif/
Effective Percentage
of Ownership
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
100,0
100,0
100,0
3.785
3.690
3.560
100,0
100,0
100,0
60
46
39
60,0
60,0
60,0
677
639
411
51,0
51,0
51,0
881
743
526
51,0
51,0
-
88
13
-
65,0
-
-
-
-
-
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
d.
Tahun
Beroperasi
Secara
Komersial/
Domisili/
Domicile
Start of
Commercial
Operations
Jakarta
2008
PT Sukses Artha Jaya
(SAJ)2
Jakarta
-
PT Indolakto (IDLK) 3
Jawa Barat/
West Java
1997
Jakarta
1996
Perusahaan/Company
Entitas Anak Tidak
Langsung/
Indirect Subsidiaries
PT Pinnacle Permata
Makmur (PPM)1
PT Buana Distrindo (BD) 4
“1”
“2”
“3”
“4”
GENERAL (continued)
Jenis Usaha/
Nature of Business
Jasa konsultasi manajemen/
Management consulting
services
Jasa konsultasi manajemen/
Management consulting
services
Produksi dan distribusi produk
yang berhubungan dengan
susu dan kawasan industri/
Production and distribution
of dairy products and
industrial estate
Perdagangan umum dan
transportasi/General trading
and transportation
95,0% dimiliki oleh Drayton.
91,8% dimiliki oleh Drayton dan 8,2% dimiliki oleh PPM.
68,9% dimiliki oleh SAJ.
99,9% dimiliki oleh IASB.
Subsidiaries and Associates (continued)
Total Aset
Sebelum Eliminasi
(dalam miliar Rupiah)/
Total Assets
Before Elimination
(in billions of Rupiah)
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
Persentase
Kepemilikan
Efektif/
Effective Percentage
of Ownership
(1Jan. 2012/
30 Sept./
31 Des./
31 Des.2011)/
(Jan 1, 2012/
Sept. 30,
Dec. 31,
2013
2012
Dec 31, 2011)
95,0
95,0
95,0
13
11
11
99,6
99,6
99,6
993
889
747
68,6
68,6
68,6
3.295
2.513
1.791
51,0
-
-
65
66
132
“1”
“2”
“3”
“4”
95.0% owned by Drayton.
91.8% owned by Drayton and 8.2% owned by PPM.
68.9% owned by SAJ.
99.9% owned by IASB.
Pendirian Entitas Anak Baru dan Entitas
Asosiasi
Establishment of New Subsidiaries and
Associate
IASB dan AIBM
IASB dan AIBM
Pada tanggal 8 Agustus 2012, Perusahaan
dan Asahi Group Holdings Southeast Asia Pte.
Ltd., Singapura (AGSA) mendirikan 2 (dua)
perusahaan yaitu:
On August 8, 2012, the Company and Asahi
Group Holdings Southeast Asia Pte. Ltd.,
Singapore (AGSA)
established 2 (two)
companies, namely:
a.
IASB, yang bergerak di bidang pemasaran
dan penjualan minuman non-alkohol di
Indonesia,
dengan
jumlah
modal
ditempatkan sebesar Rp15.000 yang
51%-nya diambil-bagian dan disetor
penuh oleh Perusahaan sebesar Rp7.650
sedangkan sisanya diambil-bagian dan
disetor penuh oleh AGSA; dan
a.
IASB, which engages in the marketing of
non-alcoholic beverages in Indonesia, with
total issued share capital of Rp15,000,
51% of which was subscribed and paid in
full by the Company in the amount of
Rp7,650 while the remaining was
subscribed and paid in full by AGSA; and
b.
AIBM, yang bergerak di bidang produksi
minuman non-alkohol di Indonesia,
dengan jumlah modal ditempatkan
sebesar Rp130.000, yang 49%-nya
diambil-bagian dan disetor penuh oleh
Perusahaan
sebesar
Rp63.700
sedangkan sisanya diambil-bagian dan
disetor penuh oleh AGSA.
b.
AIBM, which engages in production of
non-alcoholic beverages in Indonesia, with
total issued share capital of Rp130,000,
49% of which was subscribed and paid in
full by the Company in the amount of
Rp63,700 while the remaining was
subscribed and paid in full by AGSA.
ITSM
ITSM
Pada tahun 2013, Perusahaan dan Tsukishima
Foods Industry, Co., Ltd., (TFI) telah
mendirikan perusahaan patungan yaitu ITSM,
In 2013, the Company and Tsukishima Foods
Industry, Co., Ltd., (TFI) established a joint
company namely ITSM, which engaged in
12
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
GENERAL (continued)
d.
Subsidiaries and Associates (continued)
Pendirian Entitas Anak Baru dan Entitas
Asosiasi (lanjutan)
Establishment of New
Associate (continued)
ITSM (lanjutan)
ITSM (continued)
yang bergerak di bidang industri makanan,
mengolah minyak dan lemak nabati menjadi
sweet margarine, compound margarine,
laminated margarine, sweet cream, whipping
cream, whipped bread filling cream dan
emulsifier agent di Indonesia, dengan jumlah
modal ditempatkan sebesar Rp88.245, yang
65%-nya diambil bagian dan disetor penuh
oleh
Perusahaan
sebesar
Rp57.359,
sedangkan sisanya diambil-bagian dan disetor
penuh oleh TFI.
industry of foods, processing oil and fats to
become
sweet
margarine,
compound
margarine, laminated margarine, sweet
cream, whipping cream, whipped bread filling
cream dan emulsifier agent in Indonesia, with
total issued share capital of Rp88,245, 65% of
which was subscribed and paid in full by the
Company in the amount of Rp57,359 while the
remaining was subscribed and paid in full by
TFI.
PT Indofood Mitra Bahari Makmur (“IMBM”)
PT Indofood Mitra Bahari Makmur (“IMBM”)
Pada bulan September 2013, Perusahaan
mendirikan perusahaan baru yaitu IMBM, yang
bergerak di bidang usaha perikanan serta
industri pengolahan makanan dan hasil
perikanan di Indonesia, dengan jumlah modal
ditempatkan sebesar Rp5.000, dimana 100%
saham IMBM (dikurang 1 saham) diambil
bagian dan disetor penuh oleh Perusahaan.
Sampai dengan tanggal diselesaikannya
laporan keuangan, akta pendirian IMBM masih
dalam proses persetujuan Menteri Hukum dan
Hak Asazi Manusia.
On
September
2013,
the
Company
established a new company namely IMBM,
which engaged in fisheries business and food
and fisheries processing in Indonesia, with
total issued share capital of Rp5,000, which
100% of IMBM shares (less 1 share) was
subscribed and paid in full by the Company.
Until the date of financial statements
completion, the establishment deed is still on
process of approval by Ministry of Law and
Human Rights.
Akuisisi Entitas Anak dan Entitas Asosiasi
Subsidiary and associate Acquisition
PT Prima Cahaya Indobeverages
PT Prima Cahaya Indobeverages
Pada tanggal 27 Juni 2013, IASB dan AIBM
(secara
bersama-sama
disebut
“Pihak
Pembeli”) menandatangani Perjanjian Jual Beli
Bersyarat dengan PT Gapura Usahatama
(GUT), pihak terafiliasi, dan Seven-Up
Nederland B.V. (SUN), pihak terafiliasi dengan
PepsiCo Inc. (PepsiCo), sehubungan dengan
akuisisi
seluruh
saham
PT Pepsi-Cola
Indobeverages (Transaksi Akuisisi).
On june 27, 2013, IASB and AIBM (collectively
as the “Buyers”) signed the Conditional Sale
and Purchase Agreement with PT Gapura
Usahatama (GUT), affiliated company, and
Seven-up Nederland B.V. (SUN), affiliated
company of PepsiCo Inc. (PepsiCo), in
relation to the acquisition of all shares of PT
Pepsi-Cola
Indobeverages
(Acquisition
Transaction).
Pada tanggal 12 September 2013, Transaksi
Akuisisi tersebut telah diselesaikan dengan
harga pembelian sebesar US$30.000.000, dan
Pihak Pembeli membeli seluruh saham
PT Pepsi-Cola Indobeverages dimana AIBM
dan
IASB
masing-masing
memiliki
264.113.930 saham dan 15.000 saham
PT Pepsi-Cola Indobeverages, dan PT PepsiCola Indobeverages menjadi entitas asosiasi
Perusahaan karena dimiliki 99,99% oleh AIBM.
Sebelum penyelesaian transaksi, PT PepsiCola Indobeverages telah berganti nama
menjadi PT Prima Cahaya Indobeverages
(PCIB).
On September 12, 2013, the Acquisition
Transaction was done with a consideration
amount of US$30,000,000, and the Buyers
acquired the whole shares in PT Pepsi-Cola
Indobeverages of which AIBM and IASB hold
264,113,930 and 15,000 shares, respectively,
and PT Pepsi-Cola Indobeverages has
become a Company’s associate since
99,.99% owned by AIBM. Before the
completion of transaction, PT Pepsi-Cola
Indobeverages has changed its name to
become PT Prima Cahaya Indobeverages.
(PCIB).
13
Subsidiary
and
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
GENERAL (continued)
d.
Subsidiaries and Associates (continued)
Akuisisi Entitas Anak dan Entitas Asosiasi
(lanjutan)
Subsidiary and
(continued)
PT Buana Distrindo (”BD”)
PT Buana Distrindo (“BD”)
Pada tanggal 27 September 2013, PCIB
mengalihkan 100% saham BD (kurang 1
saham) kepada IASB dengan nilai keseluruhan
sebesar Rp4.059. Pada tanggal 30 September
2013 IASB telah melunasi pembayaran atas
harga pembelian tersebut.
On September 27, 2013, PCIB transferred
100% of BD’ shares (less 1 share) to IASB
with a total value of Rp4,059. On September
30, 2013, IASB settled the full purchase
consideration.
Transaksi pembelian tersebut dicatat dengan
menggunakan metode penyatuan kepentingan
karena merupakan transaksi restrukturisasi
antara entitas sepengendali, sesuai dengan
PSAK No. 38 (Revisi 2012) ”Kombinasi Bisnis
Entitas
Sepengendali".
Sebagaimana
dijelaskan pada Catatan ini, selisih antara
jumlah imbalan yang dialihkan dalam
kombinasi bisnis entitas sepengendali atau
jumlah imbalan
yang diterima dalam
pelepasan bisnis entitas sepengendali, dengan
jumlah tercatat bisnis tersebut dicatat sebagai
bagian dari akun "Selisih atas perubahan
ekuitas entitas anak” pada laporan posisi
keuangan konsolidasian interim. Penjelasan
lebih lanjut diungkapkan pada Catatan 4.
The purchase transaction is recorded under
pooling of interest method due to the
transaction is a restructuring transaction
among entities under common control in
accordance with PSAK No.38 (Revised 2012)
"Business Combination of Entities under
Common Control". As reference to the
relevant matter in the same Note, the
difference in value of considerations
transferred when business combination of
entities
under
common
control
or
considerations received when disposal of
business of entities under common control,
with its carrying value is recognized as part of
"Differernce from changes in equity of
subsidiaries" in the interim consolidated
statement of financial position. Further details
are disclosed in Note 4.
Peningkatan Modal Saham Entitas Anak
dan Entitas Asosiasi
Increase
in
Subsidiaries’
Associate’s Capital Stock
SRC
SRC
Pada bulan Februari 2013, Perusahaan dan
Rengo Company Limited, Jepang (“Rengo”)
menyetujui peningkatan modal dasar SRC
yang semula sebesar Rp83.400, yang terdiri
dari 4.000.000 saham dengan nilai nominal
Rp20.850 (angka penuh) per saham menjadi
sebesar
Rp283.560
yang
terdiri
dari
13.600.000 saham dengan nilai nominal
sebesar Rp20.850 (angka penuh) per saham.
Pada tanggal 15 Maret 2013, Perusahaan dan
Rengo
melakukan
penambahan
modal
masing-masing
sebesar
Rp60.048
dan
Rp40.032 ke dalam SRC. Sehingga jumlah
modal saham ditempatkan dan disetor SRC
bertambah dari sebelumnya 2.000.000 saham
menjadi 6.800.000 saham yang 60%-nya
diambil bagian dan disetor penuh oleh
Perusahaan dan sisanya diambil bagian dan
disetor penuh oleh Rengo.
On February 2013, the Company and Rengo
Company Limited, Japan (“Rengo”) agreed to
increase the authorized capital of SRC from
Rp83,400, which consists of 4,000,000 shares
with par value of Rp20,850 (full amount) per
share to Rp283,560 which consists of
13,600,000 shares with par value of Rp20,850
(full amount) per share. On March 15, 2013,
the Company and Rengo injected additional
capital into SRC amounting to Rp60,048 and
Rp40,032, respectively. Thus, the issued and
paid capital of SRC increased from 2,000,000
shares to 6,800,000 shares, wherein 60% of
which was subscribed and paid in full by the
Company while the remaining was subscribed
and paid in full by Rengo.
14
associate
Acquisition
and
an
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 September 2013
(Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain)
1.
PT INDOFOOD CBP SUKSES MAKMUR Tbk
AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
September 30, 2013
(Expressed in Millions of Rupiah,
Unless Otherwise Stated)
UMUM (lanjutan)
d.
1.
Entitas Anak dan Entitas Asosiasi (lanjutan)
GENERAL (continued)
d.
Subsidiaries and Associates (continued)
Peningkatan Modal Saham Entitas Anak
dan Entitas Asosiasi (lanjutan)
Increase
in
Subsidiaries’
and
Associate’