Jan 1 Addition Deduction Reclassification Dec
46. Estimasi dan Pertimbangan Akuntansi Critical Accounting Estimates
yang Penting and Judgements
Aset Tetap dan Properti Investasi Fixed Assets and Investment Properties
Liabilitas Imbalan Kerja Jangka Panjang Long-Term Employee Benefits Liabilities
Estimasi dan pertimbangan yang digunakan dalam penyusunan Laporan Keuangan Konsolidasian terus dievaluasi berdasarkan pengalaman historis dan faktor lainnya, termasuk ekspektasi dari peristiwa masa depan yang diyakini wajar. Hasil aktual dapat berbeda dengan jumlah yang diestimasi. Estimasi dan asumsi yang memiliki pengaruh signifikan terhadap jumlah tercatat aset dan liabilitas diungkapkan di bawah ini.
Estimates and judgements used in preparing the Consolidated Financial Statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable. Actual results may differ from these estimates. The estimates and assumptions that have a significant effect on the carrying amounts of assets and liabilities are disclosed below.
Perusahaan dan Entitas Anak menentukan estimasi masa manfaat dan beban penyusutan aset tetap dan properti investasi. Perusahaan akan menyesuaikan beban penyusutan jika masa manfaatnya berbeda dari estimasi sebelumnya atau Perusahaan akan menghapusbukukan atau melakukan penurunan nilai atas aset yang secara teknis telah usang atau aset non-strategis yang dihentikan penggunaannya atau dijual.
The Company and Subsidiaries determines the estimated useful lives and related depreciation charges of the fixed assets and Investment Properties. The Company will revise the depreciation charge where useful lives are different to those previously estimated, or it will write off or write down technically obsolete or non-strategic assets that have been abandoned or sold.
Nilai kini liabilitas imbalan pasca kerja tergantung pada beberapa faktor yang ditentukan dengan dasar aktuarial berdasarkan beberapa asumsi. Asumsi yang digunakan untuk menentukan biaya (penghasilan) pensiun neto mencakup tingkat diskonto. Perubahan asumsi ini akan mempengaruhi jumlah tercatat imbalan pasca kerja.
The present value of the post-employment benefits obligations depends on a number of factors that are determined on an actuarial basis using number of assumptions. The assumptions used in determining the net cost (income) for pensions include the discount rate. Any changes in these assumptions will have an impact in the carrying amount of post employment benefits obligations.
31.9 21.2
Berdasarkan rasio-rasio keuangan yang dicapai, tidak terdapat pelanggaran atas pembatasan rasio keuangan yang dipersyaratkan oleh pihak kreditur pada tanggal 31 Desember 2012 dan 2011.
Based on the financial ratios achieved, there are no breaches on the financial covenants required by the creditors as of December 31, 2012 and 2011.
Di samping itu, untuk menjaga struktur modal yang optimal, Perusahaan dapat mengusulkan jumlah pembayaran dividen yang memperhatikan kebutuhan dana untuk pengembangan Perusahaan atau mengusahakan pendanaan melalui pinjaman. Tidak ada perubahan atas tujuan, kebijakan, maupun proses untuk tahun-tahun yang berakhir pada 31 Desember 2012 dan 2011.
In addition, to maintain optimal capital structure, the Company able to propose the amount of dividend payment by considering the needs of the Company's development fund or financing through loans. There are no changes on the objectives, policies, or processes for the years ended December 31, 2012 and 2011.
2.5 2.3
0.1 0.3
12.7 34.3
Manajemen permodalan dilakukan dengan memonitor beberapa rasio keuangan yang dipersyaratkan oleh pihak kreditur. Berikut adalah rasio-rasio keuangan per 31 Desember 2012 dan 2011:
The capital management are conducted by monitoring some financial ratios as required by the creditors. The financial ratios as of December 31, 2012 and 2011 are as follows:
Pajak Penghasilan Income Taxes
47. Informasi Segmen 47. Segment Information
Kegiatan utama divisi-divisi tersebut terdiri dari: The principal activities of these divisions consist of:
a. a.
b. b.
c. c.
d. d.
Harga transaksi antar segmen ditetapkan sesuai harga pasar. KDM bergerak dalam bidang pengelolaan/pengoperasian pembangkit tenaga listrik dan tenaga uap di Kawasan Industri Bontang.
KDM is engaged in maintenance and operation of electricity power supply and steam power in Bontang Industrial Area.
KJS bergerak dalam bidang penyediaan tenaga keamanan. KJS provides security services.
Pricing inter-segment transactions are set according to market prices.
Informasi segmen Perusahaan dan Entitas Anak dibagi dalam empat divisi yaitu operasi pupuk dan amoniak, properti, pembangkit listrik, dan jasa keamanan. Divisi-divisi tersebut menjadi dasar pelaporan informasi segmen primer Perusahaan dan Entitas Anak.
The Company and Subsidiaries' segment information is currently divided into four divisions, i.e. fertilizer and ammonia, property, electricity power, and security services. These divisions are the basis on which the Company and Subsidiaries reports their primary segment information.
Perusahaan bergerak dalam bidang produksi pupuk dan amoniak
Perusahaan is engaged in the production of fertilizer and ammonia.
KIE bergerak dalam bidang perencanaan, pembangunan, dan pengembangan serta penyewaan kawasan industri termasuk fasilitas pendukungnya.
KIE is engaged in planning, construction, area development, and industrial bonded area rental and its supporting facilities.
Perusahaan dan Entitas Anak menentukan tingkat diskonto yang sesuai pada akhir periode pelaporan, yakni tingkat suku bunga yang harus digunakan untuk menentukan nilai kini arus kas keluar masa depan estimasian yang diharapkan untuk menyelesaikan liabilitas. Dalam menentukan tingkat suku bunga yang sesuai, Perusahaan dan Entitas anak mempertimbangkan tingkat suku bunga obligasi Pemerintah yang didenominasikan dalam mata uang imbalan akan dibayar dan memiliki jangka waktu yang serupa dengan jangka waktu liabilitas yang terkait.
The Company and Subsidiaries determine the appropriate discount rate at the end of each reporting period. It is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the obligations. In determining the appropriate discount rate, the Company and Subsidiaries considers the interest rates of government bonds that are denominated in the currency in which the benefits will be paid and have terms to maturity approximating the terms of the related post-employment benefit obligation.
Asumsi kunci liabilitas imbalan pasca kerja lainnya sebagian ditentukan berdasarkan kondisi pasar saat ini. Informasi tambahan diungkapkan pada Catatan 31.
Other key assumptions for post-employment benefit obligations are based on current market conditions. Additional information is disclosed in Note 31.
Perusahaan dan Entitas Anak beroperasi di bawah peraturan perpajakan di Indonesia. Pertimbangan yang signifikan diperlukan untuk menentukan provisi pajak penghasilan dan pajak pertambahan nilai. Apabila keputusan final atas pajak tersebut berbeda dari jumlah yang pada awalnya dicatat, perbedaan tersebut akan dicatat di Laporan Laba Rugi Konsolidasian pada periode dimana hasil tersebut dikeluarkan.
The Company and Subsidiaries operates under the tax regulations of Indonesia. Significant judgement is required in determining the provision for income taxes and value added taxes. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will be recorded in the Consolidated Statement of Comprehensive Income account in the period in which such determination is made.
Pendapatan dari Revenue from
Pelangan Eksternal External Customers
Pendapatan Inter-Segment
antar Segmen Revenue
Pendapatan Bunga Interest Income
Biaya Keuangan Finance Costs
Penyusutan dan Depreciation and
Amortisasi Amortization
Laba Segmen Reported Segment
Dilaporkan Income
Aset segmen Reported Segment
dilaporkan Assets
Liabilitas Segmen Reported Segment
Dilaporkan Liabilities
Pendapatan dari Revenue from
Pelangan Eksternal External Customers
Penjualan Inter-Segment
antar Segmen Revenue
Penghasilan Bunga Interest Income
Biaya Keuangan Finance Costs
Penyusutan dan Depreciation and
Amortisasi Amortization
Laba Segmen Reported Segment
Dilaporkan Income
Aset Segmen Reported Segment
Dilaporkan Assets
Liabilitas Segmen Reported Segment
Dilaporkan Liabilities
Pendapatan Revenues
Total Pendapatan untuk Segmen Dilaporkan Total Sales from Segment Reporting Eliminasi Pendapatan antar Segmen Elimination Revenue Intern Segment
Laporan Pendapatan 13,452,117,717,982 10,371,290,952,395 Revenue Reporting
(398,927,261,145) (420,477,820,663) Rp Rp 13,851,044,979,127 10,791,768,773,058 4,385,768,650,506 160,940,806,639 141,944,140,552 2,302,563,699 4,690,956,161,396 2012 2011 1,912,540,804,371 52,305,650,552 56,542,341,911 1,535,042,129 2,022,923,838,964 10,029,443,329,405 693,422,580,537 480,722,031,623 8,724,876,143 11,212,312,817,708 (111,114,158,758) (3,924,372,696) (4,200,897,104) -- (119,239,428,558) (277,181,648,983) (5,576,396,439) (19,902,023,631) (113,875,882) (302,773,944,935) 13,651,794,880 30,681,844,159 354,958,200,373 21,185,981,251 420,477,820,663 19,754,039,536 138,692,737 1,695,470,280 187,602,111 21,775,804,664 Rp 10,225,878,277,824 104,023,777,421 38,602,741,154 2,786,155,996 10,371,290,952,395
and Ammonia and Steam
Rp Rp Rp Rp
Pupuk dan Amoniak/ Properti/ Listrik dan Uap/ Jasa Keamanan/ Total
Fertilizer Property Electricity Security Services
4,718,370,161,533 213,974,192,858 131,373,466,964 2,574,830,055 5,066,292,651,410 2011 2,508,303,789,796 85,771,724,018 82,363,891,737 1,507,836,177 2,677,947,241,728 11,368,621,316,673 817,660,840,692 519,558,935,131 9,331,423,124 12,715,172,515,621 (92,804,479,132) (2,904,656,823) (3,894,600,949) -- (99,603,736,904) (282,373,156,428) (4,227,950,377) (15,160,031,941) (166,781,308) (301,927,920,054) 13,317,942,922 29,707,933,760 331,417,728,697 22,713,465,516 397,157,070,895 14,379,332,857 517,776,405 2,018,933,209 40,595,785 16,956,638,256 Rp 13,198,228,800,842 140,665,556,462 109,759,037,287 5,234,513,641 13,453,887,908,232
and Ammonia and Steam
Rp Rp Rp Rp
Pupuk dan Amoniak/ Properti/ Listrik dan Uap/ Jasa Keamanan/ Total
Fertilizer Property Electricity Security services
Laba (Rugi) Profit (loss) Jumlah Laba atau Rugi Segmen Dilaporkan Total Income Statement Reporting Eliminasi Laba-Rugi antar Segmen Elimination Income Statement Intern Segment Laba Konsolidasian Sebelum Pajak Penghasilan Earning Before Income Tax
Aset Assets
Total Aset Segmen Dilaporkan Total Assets Segment Reporting Eliminasi Aset antar Segmen Elimination Asstes Intern Segment
Aset Entitas Entities Assets
Liabilitas Liabilities
Total Liabilitas Segmen Dilaporkan Total Liabilitas Segment Reporting Eliminasi Liabilitas Antar Segmen Elimination Asstes Intern Segment
Liabilitas Entitas Entities Liabilities
Hal material lain 2012 Other material item 2012
Penghasilan Bunga Interest Income
Biaya Keuangan Finance Costs
Penyusutan dan Amortisasi Depreciation and Amortization
Hal material lain 2011 Other material item 2011
Penghasilan Bunga Interest Income
Beban Bunga Interest Expenses
Penyusutan dan Amortisasi Depreciation and Amortization
Penjualan Berdasarkan Pasar Geografis Sales by Geographical Markets
Indonesia Indonesia Singapura Singapore Swiss Switzerland Hongkong Hongkong Filipina Phillipines Amerika America
Uni Emirat Arab Uni Emirates Arab
Jerman German Total Total 24,900,197,900 155,125,317,794 13,452,117,717,983 10,371,290,952,395 168,890,946,756 76,782,364,614 132,419,503,388 -- 101,799,249,518 -- 2,015,986,298,657 1,039,956,371,254 999,226,943,529 737,814,481,314 768,516,326,435 155,520,670,411 2012 2011 Rp Rp 9,240,378,251,800 8,206,091,747,008 (302,773,944,935) -- (302,773,944,935)
Berikut ini adalah jumlah penjualan Perusahaan dan Entitas Anak berdasarkan pasar geografis tanpa memperhatikan tempat diproduksinya barang.
Sales distribution of the Company and Subsidiaries in geographical markets, regardless of where the goods were produced, are as follows:
21,775,804,664 -- 21,775,804,664 119,239,428,558 (7,486,537,405) 111,752,891,153 99,603,736,904 (5,035,587,098) 94,568,149,806 (301,927,920,054) 14,192,279 (301,913,727,775) Total Reported Segment Rp Rp Rp 16,956,638,256 (119,725) 16,956,518,531
Total Segmen Penyesuaian/ Total Entitas/
Dilaporkan/ Adjustments Total Entities 5,066,292,651,410 4,690,956,161,396 (169,515,272,969) (232,595,806,632) 4,896,777,378,442 4,458,360,354,764 2012 2011 Rp Rp 12,715,172,515,621 11,212,312,817,708 (548,178,454,935) (578,571,799,372) 12,166,994,060,686 10,633,741,018,336 2012 2011 Rp Rp 2,625,337,256,301 1,959,968,327,864 (52,609,985,427) (62,955,511,100) Rp Rp 2,677,947,241,728 2,022,923,838,964 2012 2011