b. Nilai Wajar Instrumen Keuangan b. Fair Value of Financial Instruments
Nilai buku (berdasarkan nilai nosional) dari kas dan setara kas, setara kas yang dibatasi penggunaannya, piutang usaha, piutang lain- lain, utang bank jangka pendek, utang usaha, utang lain-lain dan liabilitas yang masih harus dibayar dalam laporan keuangan konsolidasian mendekati nilai wajarnya karena sebagian besar bersifat jangka pendek atau nilai wajarnya tidak dapat ditentukan secara handal. Utang bank jangka panjang dan utang pembiayaan konsumen merupakan pinjaman yang memiliki suku bunga variabel dan tetap yang disesuaikan dengan pergerakan suku bunga pasar sehingga nilai tercatat liabilitas keuangan tersebut telah mendekati nilai wajarnya.
The carrying amounts (based on notional amounts) of cash and cash equivalents, restricted cash equivalents, trade receivables, other receivables, short-term bank loans, trade
payables, other payables and accrued
liabilities in the consolidated financial
statements reasonably approximate their fair values because they are mostly short-term in nature or their fair values cannot be reliably determined. Long-term bank loans and consumer financing payables are liabilities with floating and fixed interest rates which are adjusted with the movements of market interest rates, thus the carrying value of the financial liabilities approximate their fair values.
Uang jaminan tidak dinyatakan sebesar harga pasarnya dan nilai wajarnya tidak dapat diukur secara handal tanpa biaya berlebihan, dicatat pada nilai nominal. Adalah tidak praktis untuk mengestimasi nilai wajar dari uang jaminan karena tidak ada jangka waktu pembayaran yang pasti meskipun tidak diharapkan akan diselesaikan dalam 12 bulan sejak tanggal laporan posisi keuangan konsolidasian.
Security deposits which are not stated at their quoted market prices and whose fair values cannot be reliably measured without incurring excessive cost are carried at their nominal amount. It is not practical to estimate the fair value of the security deposit because there is no definite repayment term although it is not expected to be settled within 12 months after the date of the consolidated statement of financial position.
c. Manajemen Modal c. Capital Management
Grup bertujuan mencapai struktur modal yang optimal untuk memenuhi tujuan usaha, diantaranya dengan mempertahankan rasio modal yang sehat dan maksimalisasi nilai pemegang saham.
The Group aims to achieve an optimal capital structure in pursuit of its business objectives, which include maintaining healthy capital ratios and maximizing shareholders value.
27. INFORMASI SEGMEN 27. SEGMENT INFORMATION 30 September 2013/September 30, 2013
Pemasaran dan
Distribusi/
Rokok/ Percetakan/ Marketing and Eliminasi/ Total/
Cigarette Printing Distribution Elimination Total
PENJUALAN NETO 1.046.088.398.737 - 1.231.601.177.249 (1.084.971.161.545) 1.192.718.414.440 NET SALES
LABA (RUGI) USAHA 105.441.690.259 - 45.245.638.849 (933.206.995) 149.754.122.113 OPERATING INCOME (LOSS)
PENDAPATAN (BEBAN) OTHER INCOME
LAIN-LAIN (EXPENSES)
Laba penjualan aset tetap 966.533.515 - 151.563.474 - 1.118.096.989 Gain on sale of fixed assets
Pendapatan bunga 7.640.578.536 - 263.747.514 - 7.904.326.051 Interest income
Beban bunga (8.642.567.245) - (207.263.797) - (8.849.831.042) Interest expense
Laba (rugi) selisih kurs - neto (2.715.705.763) - (1.445.597) - (2.717.151.360) Foreign exchange gain (loss) - net
Lain-lain - neto 7.724.745.294 - (46.975.350) (8.073.659.540) (395.889.597) Others - net
Pendapatan (Beban
Lain-lain - Neto 4.973.584.337 - 159.626.245 - (2.940.448.958) Other Income (Expenses) - Net
LABA (RUGI) SEBELUM INCOME (LOSS) BEFORE
BEBAN (MANFAAT) INCOME
PAJAK PENGHASILAN 110.415.274.596 - 45.405.265.093 (9.006.866.535) 146.813.673.154 TAX EXPENSE (BENEFIT)
BEBAN (MANFAAT) INCOME TAX EXPENSE
PAJAK PENGHASILAN (BENEFIT)
Kini (22.924.241.976) - (11.595.310.000) - (34.519.551.976) Current
Tangguhan (1.543.426.665) - 157.270.160 - (1.386.156.505) Deferred
Beban Pajak Penghasilan - Neto (24.467.668.642) - (11.438.039.840) - (35.905.708.481) Income Tax Expense - Net
TOTAL LABA (RUGI) TOTALCOMPREHENSIVE
KOMPREHENSIF INCOME (LOSS) FOR
PERIODE BERJALAN 85.947.605.955 - 33.967.225.253 (9.006.866.535) 110.907.964.673 THE PERIOD
Informasi lainnya Other information
Aset segmen 1.484.290.107.773 - 238.480.983.702 (572.868.102.717) 1.149.902.988.759 Segment assets
Liabilitas segmen ` 369.017.716.471 - 146.346.061.481 (125.349.074.694) 390.014.703.259 Segment liabilities
Penyusutan 13.008.765.667 - 2.783.638.968 - 15.792.404.636 Depreciation 30 September 2012/September 30, 2012 Pemasaran dan Distribusi/
Rokok/ Percetakan/ Marketing and Eliminasi/ Total/
Cigarette Printing Distribution Elimination Total
PENJUALAN NETO 679.768.123.636 4.205.963.817 759.669.373.336 (702.431.439.388) 741.212.021.401 NET SALES
LABA (RUGI) USAHA 65.472.465.268 (737.047.798) 14.933.831.551 (4.588.142.463) 75.081.106.558 OPERATING (LOSS) INCOME
PENDAPATAN (BEBAN) OTHER INCOME
LAIN-LAIN (EXPENSES)
Laba pelepasan entitas anak 7.464.865.842 7.464.865.842 Gain on sale of subsidiary
Laba penjualan aset tetap 5.633.412.636 - 443.104.225 - 6.076.516.861 Gain on sale of fixed assets
Pendapatan bunga 9.861.489 434.037 145.439.995 - 155.735.521 Interest income
Laba selisih kurs - neto (1.138.604.344) (37.039) (54.000) - (1.138.695.383) Foreign exchange gain - net
Beban bunga (17.860.686.728) (141.747.532) - - (18.002.434.260) Interest expens
Lain-lain - neto 73.102.166.635 (138.981.446) (243.115.494) (72.046.170.685) 673.899.010 Others - net
Pendapatan (Beban)
Lain-lain - Neto 59.746.149.688 (280.331.980) 345.374.726 (4.770.112.409) Other Income (Expenses) - Net
LABA (RUGI) SEBELUM INCOME (LOSS)
BEBAN (MANFAAT) BEFORE INCOME
PAJAK PENGHASILAN 125.218.614.956 (1.017.379.778) 15.279.206.277 (69.169.447.306) 70.310.994.149 TAX EXPENSE (BENEFIT)
BEBAN (MANFAAT) INCOME TAX EXPENSE
PAJAK PENGHASILAN (BENEFIT)
Kini (13.609.342.690) - (3.865.738.750) - (17.475.081.440) Current
Tangguhan 130.351.158 - 120.617.681 - 250.968.839 Deferred
Beban Pajak Penghasilan - Neto (13.478.991.532) - (3.745.121.069) - (17.224.112.601) Income Tax Expense - Net
TOTAL LABA (RUGI) TOTALCOMPREHENSIVE
KOMPREHENSIF INCOME (LOSS) FOR
PERIODE BERJALAN 111.739.623.424 (1.017.379.778) 11.534.085.208 (69.169.447.306) 53.086.881.548 THE PERIOD
Informasi lainnya Other information
28. LABA PER SAHAM 28. EARNINGS PER SHARE
a. Perhitungan laba per saham dalam Rupiah penuh adalah sebagai berikut:
a. Earnings per share is calculated in full Rupiah amount as follows:
2013 2012
(Sembilan bulan/ (Sembilan bulan/
Ninemonths) Ninemonths)
Total laba komprehensif yang Total comprehensive income
diatribusikan kepada income attributable to
pemilik entitas induk 110.771.305.796 53.024.599.423 owners of the parent entity
b. Jumlah Saham b. Number of Shares Outstanding
Jumlah rata-rata tertimbang saham untuk perhitungan laba per saham dasar adalah sebagai berikut:
The weighted average number of shares used in calculating basic earnings per are as follows:
30 September/ 30 September/
September 2013 September 2012
Jumlah saham 2.099.873.760 1.469.911.760 Number of shares
c. Laba per saham dasar c. Basic earnings per share
Laba komprehensif tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk per saham adalah sebagai berikut:
Total comprehensive income for the year attributable to the owners of the parent entity per share is as follows:
30 September/ 30 September/
September 2013 September 2012
Laba komprehensif tahun berjalan Total comprehensive income for
yang dapat diatribusikan kepada the year attributable to the
pemilik entitas induk per saham owners of the parent entity
(dalam Rupiah penuh) 52.75 36.07 per share (in full Rupiah)
29. SALDO LABA DICADANGKAN 29. RETAINED EARNINGS APPROPRIATED
Berdasarkan Rapat Umum Pemegang Saham tanggal 16 Mei 2013, ditetapkan cadangan khusus sesuai pasal 70 UU No. 40 tahun 2007 tentang Perseroan Terbatas sebesar Rp2.000.000.000.
Based on resolution of Annual Shareholders General Meeting at May 16, 2013, established a specific appropriated in accordance with article UU No. 40 tahun 2007 on incorporated company Rp2,000,000,000.
30. DIVIDEN 30. DIVIDENDS
Berdasarkan Rapat Umum Pemegang Saham Tahunan tanggal 16 Mei 2013, para pemegang saham Perusahaan telah menyetujui dan mengesahkan pembayaran Dividen sebesar Rp.7.559.545.536 atau Rp. 3,6 per saham yang berasal dari laba bersih Tahun buku 2012 dan dibayarkan pada tanggal 05 Juli 2013.
Based on resolution of the Annual Shareholders
General Meeting on May 16, 2013, the company’s
shareholders approved and retified a dividend of Rp7,559,545,536 or Rp3.6 per share from the net income of 2012 Financial year and paid on July 5, 2013.
31. PERJANJIAN PENTING 31. SIGNIFICANT AGREEMENTS
Perjanjian Grup yang signifikan adalah sebagai berikut:
The Group’s significant agreements are as follows:
Pada tanggal 5 Oktober 2010, PT Gawih Jaya (GJ), Entitas Anak, melakukan perjanjian distribusi dengan PT Japan Tobacco International Indonesia
(JTII), dimana GJ ditunjuk sebagai “non-exclusive
distributor” untuk rokok merk “Mild Seven” untuk
dijual di Pulau Jawa, Indonesia, dengan fokus di kota-kota utama seperti Jabodetabek, Bandung, Surabaya, Yogyakarta dan Semarang. Perjanjian ini berlaku efektif sejak tanggal 1 November 2010 dengan jangka waktu 2 tahun dan akan berakhir pada tanggal 31 Oktober 2012. Perjanjian ini diperpanjang secara otomatis untuk satu tahun kedepan, kecuali salah satu pihak menerima surat pemberitahuan penghentian dari pihak yang lain tidak kurang dari enam bulan sebelum kontrak berakhir.
On October 5, 2010, PT Gawih Jaya (GJ), a Subsidiary, entered into a distribution agreement with PT Japan Tobacco International Indonesia
(JTII), whereby GJ is appointed as “non-exclusive
distributor” for cigarettes bearing the “Mild Seven”
trademark for resale in Java Island, Indonesia, with focusing in main cities such as Jabodetabek, Bandung, Surabaya, Yogyakarta and Semarang. The agreement was effective from November 1, 2010 and remains to be in effect for a term of two years, expiring on October 31, 2012. This agreement is automatically renewed for successive terms of one year, unless either party receives a termination notice from the other not less than six months prior to the expiry of the current term.
Berdasarkan perjanjian ini, GJ harus memberikan jaminan pembayaran atas pembelian barang dari JTII dengan bank garansi yang diterbitkan oleh PT Bank Central Asia Tbk sebesar Rp2.500.000.000 yang dijaminkan dengan kontra bank garansi pada PT Asuransi Central Asia, berlaku efektif sejak tanggal 28 Januari 2013 dan berakhir pada tanggal 28 Januari 2014, dengan pembayaran premi sebesar Rp45.000.000.
Based on this agreement, GJ shall secure the payments arising from goods purchased from JTII with bank guarantee issued by PT Bank Central Asia Tbk amounting to Rp2,500,000,000 which was secured by contra bank guarantee in PT Asuransi Central Asia, effective as of January 28, 2013 and expiring on January 28, 2014 with premium payment amounting to Rp45,000,000.
32. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI
32. TRANSACTIONS AND BALANCES WITH