Report of the Independent Auditor
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah, unless otherwise stated)
7
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. The Company’s establishment
PT Prasidha Aneka Niaga Tbk (“Perusahaan”) didirikan dengan nama PT Aneka Bumi Asih berdasarkan akta Notaris Paul Tamara No. 7 tanggal 16 April 1974. Akta pendirian Perusahaan telah disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat
Keputusan No. Y.A.5/358/23 tanggal
3 Oktober 1974 dan diumumkan dalam Tambahan No. 2488 dari Berita Negara No. 37 tanggal 10 Mei 1994. Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan. Perubahan terakhir dengan akta Notaris Ny. Liliana Arif Gondoutomo, S.H., No. 10 tanggal 20 Oktober 2008 mengenai perubahan Anggaran Dasar Perusahaan untuk
menyesuaikan dengan Undang-undang
No. 40 Tahun 2007 tentang Perseroan Terbatas dan telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Keputusan
No. AHU-97905.AH.01.02.Tahun 2008 tanggal 18 Desember 2008.
PT Prasidha Aneka Niaga Tbk (the “Company”) was established under the name of PT Aneka Bumi Asih based on the Notarial Deed No. 7 of Paul Tamara dated April 16, 1974. The deed of the Company’s establishment was approved by the Ministry of Justice in its Decision Letter No. Y.A.5/358/23 dated October 3, 1974 and was published in the Supplement No. 2488 of State Gazette No. 37 dated May 10, 1994. Its Articles of Association has been amended several times. The latest amendment was covered by Notarial Deed No. 10 of Mrs. Liliana Arif Gondoutomo, S.H., dated October 20, 2008 regarding the amendments of the Company’s Articles of Association to conform with the Limited Liability Company Law No. 40 Year 2007 and was approved by the Ministry of Laws and Human Rights in its Decision Letter No. AHU-97905.AH. 01.02.Year 2008 dated December 18, 2008.
Perusahaan berdomisili di Jalan Jenderal Sudirman No. 47, Jakarta Selatan dan pabriknya berlokasi di Jalan Ki Kemas Rindho, Kertapati, Palembang. Perusahaan saat ini bergerak dalam bidang pengolahan dan perdagangan hasil bumi. Perusahaan memulai kegiatan usaha komersialnya pada tahun 1974.
The Company is domiciled at Jenderal Sudirman Street No. 47, South Jakarta and its factory is located at Ki Kemas Rindho Street, Kertapati, Palembang. The Company is currently engaged in agricultural products processing and trading. The Company started its commercial operations in 1974.
b. Penawaran umum efek Perusahaan b. The Company’s public offerings
Pada tanggal 22 September 1994,
berdasarkan Surat Badan Pengawas Pasar Modal (BAPEPAM) No. S-1645/PM/1994, Perusahaan melalui Bursa Efek Jakarta dan Surabaya (yang telah bergabung menjadi
Bursa Efek Indonesia) menawarkan
30.000.000 lembar sahamnya dengan nilai
nominal Rp1.000 per saham kepada
masyarakat dengan harga jual Rp3.000 per saham. Perbedaan antara jumlah nilai nominal dengan jumlah harga jual saham (agio saham) tersebut sebesar Rp60.000.000.000.
On September 22, 1994, based on the Capital Market Supervisory Agency (BAPEPAM) Letter No. S-1645/PM/1994, the Company offered to the public through the Jakarta and Surabaya Stock Exchanges (which have merged to become the Indonesia Stock Exchange) 30,000,000 shares with Rp1,000 par value a share at the selling price per share of Rp3,000. The difference between the total par value and selling price of the shares sold (capital paid in excess of par value) amounted to Rp60,000,000,000.
The original consolidated financial statements included herein are in the Indonesian language.
PT PRASIDHA ANEKA NIAGA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PRASIDHA ANEKA NIAGA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah, unless otherwise stated)
8
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum efek Perusahaan
(lanjutan)
b. The Company’s public offerings (continued)
Pada tahun 1997, Perusahaan membagikan saham bonus (untuk setiap pemegang 2 saham yang tercatat dalam daftar pemegang saham tanggal 8 Juli 1997, berhak atas 1 saham bonus).
In 1997, the Company distributed bonus shares (1 bonus share for every 2 shares held by the shareholders on record as of July 8, 1997).
c. Struktur Entitas Anak yang dikonsolidasi c. Structure of consolidated Subsidiaries
Rincian mengenai Entitas Anak yang
dikonsolidasi, baik secara langsung maupun tidak langsung, adalah sebagai berikut:
The details of Subsidiaries which are consolidated directly or indiretly, are as follows:
Domisili dan
tahun usaha
komersial
dimulai/ Persentase pemilikan Jumlah aset
Domicile efektif (%)/ (dalam jutaan Rupiah)/
and year Efective percentage Total assets
commercial of ownership (%) (in millions Rupiah)
Anak Perusahaan/ Bidang usaha/ operations
Subsidiaries Business started 2011 2010 2011 2010
Langsung/Direct
PT Aneka Coffee Pabrik kopi bubuk dan instan/ Sidoarjo, 1996 65,0000 65,0000 180.892 168.836
Industry (ACI) Roasted and instant
coffee manufacturing
PT Aneka Bumi Pengolahan dan Surabaya, 1984 99,9900 99,9900 5.366 6.470
Kencana perdagangan hasil bumi/
Agricultural products processing and trading
PT Tirtha Harapan Bali Pengolahan dan Singaraja, 1973 99,9900 99,9900 726 898
perdagangan hasil bumi/
Agricultural products processing and trading
PT Aneka Sumber Pengolahan dan Bandar - 99,9998 - 17.137
Kencana perdagangan hasil bumi/ Lampung, 1984
Agricultural products processing and trading
PT Lampung Pengolahan dan Bandar - 99,9940 - 3.811
Sumber Kencana perdagangan hasil bumi/ Lampung, 1986
Pelleting Factory Agricultural products
processing and trading
PT Aneka Widya Real estat/ Jakarta, 1986 - 99,9990 - 108
Graha Real estate
Tidak langsung/Indirect
PT Indoarabica Perkebunan dan Bengkulu, 1989 61,1020 61,1020 11.683 13.828
Mangkuraja pengolahan hasil bumi/
Plantations and agriculture processing products
PT Aneka Coffee Industry (“ACI”) PT Aneka Coffee Industry (“ACI”)
Berdasarkan Perjanjian Pengikatan Jual Beli
Saham tanggal 8 September 2008, ACI setuju untuk melakukan pembelian 20.150 saham
atau setara dengan 97,81% milik
PT Aneka Agroprasidha (“AAP”) di
PT Indoarabica Mangkuraja (“IAM”). ACI dan AAP setuju bahwa harga jual atas saham tersebut maksimum sebesar US$1.200.000
Based on the Sale and Purchase of Shares Binding Agreement dated September 8, 2008, ACI agreed to purchase 20,150 shares or equivalent to 97.81% ownership of PT Aneka Agroprasidha (“AAP”) in PT Indoarabica Mangkuraja (“IAM”). ACI and AAP agreed that the selling price for those shares was done at the maximum amount of US$1,200,000
The original consolidated financial statements included herein are in the Indonesian language.
PT PRASIDHA ANEKA NIAGA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PRASIDHA ANEKA NIAGA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah, unless otherwise stated)
9
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Entitas Anak yang dikonsolidasi (lanjutan)
c. Structure of consolidated Subsidiaries (continued)
PT Aneka Coffee Industry (“ACI”) (lanjutan) PT Aneka Coffee Industry (“ACI”)
(continued)
dengan memperhatikan hasil penilaian saham yang dilakukan oleh penilai independen dan uang muka sebesar 30% dari harga jual harus dibayarkan selambat-lambatnya pada tanggal 31 Oktober 2008. Pada tanggal 30 Oktober 2008, ACI membayar uang muka kepada AAP sebesar US$360.000 atau setara dengan Rp3.796.560.000.
in respect to the result of shares valuation which was done by the independent appraisal and advance payment of 30% from the selling price should be paid at the latest on October 31, 2008. On October 30, 2008, ACI made advance payments to AAP amounting to US$360,000 or equivalent to Rp3,796,560,000.
Pada tanggal 9 Juni 2009, dilakukan kembali perpanjangan amandemen perjanjian serta disetujui pembayaran harga jual sebesar Rp12.000.000.000, yang dibayar sebanyak 2 (dua) kali dengan pembayaran pertama dibayarkan pada tanggal 30 Oktober 2008 sebesar Rp3.796.560.000 dan pembayaran akhir sebesar Rp8.203.440.000 dibayarkan pada tanggal 10 Juni 2009.
On June 9, 2009, the above amended agreement was extended and agreed that the payment on the selling price of Rp12,000,000,000 would be paid in 2 (two) installments, with the first installment paid on October 30, 2008 amounting to Rp3,796,560,000 and final installment amounting to Rp8,203,440,000 was paid on June 10, 2009.
Nilai wajar aset dan liabilitas teridentifikasi dari IAM pada tanggal akuisisi adalah:
The fair value of identifiable assets and liabilities from IAM at the date of acquisition:
Nilai wajar yang diakui pada
saat akuisisi/ Nilai buku Fair value sebelumnya/ recognized Previous on acquisition carrying amount
Kas dan setara kas 480.882.778 480.882.778 Cash and cash equivalents
Piutang lain-lain 41.440.000 41.440.000 Other receivables
Persediaan 54.794.292 54.794.292 Inventories
Uang muka kepada pemasok 62.000.000 62.000.000 Advances to suppliers Aset pajak tangguhan 3.016.471.842 3.016.471.842 Deferred tax assets
Tanaman menghasilkan 11.307.546.875 914.465.863 Mature plantations
Tanaman belum menghasilkan 39.618.764 39.618.764 Immature plantations
Aset tetap 1.878.705.225 663.653.551 Property, plant and equipment
Biaya tangguhan hak atas
tanah, bersih 1.796.802.292 - Deferred land rights, net
Jumlah aset 18.678.262.068 5.273.327.090 Total assets
Utang pajak 8.400.000 8.400.000 Taxes payable
Biaya masih harus dibayar 147.909.783 147.909.783 Accrued expenses
Pinjaman dari ACI 10.033.000.000 10.033.000.000 Loan from ACI
Liabilitas imbalan kerja karyawan 451.082.354 451.082.354 Employees benefits liability
Jumlah liabilitas 10.640.392.137 10.640.392.137 Total liabilities
Aset bersih 8.037.869.931 (5.367.065.047) Net assets
Kepentingan nonpengendali - Non-controlling interests
Jumlah aset bersih yang diperoleh 8.037.869.931 Total net assets acquired
Biaya perolehan 12.000.000.000 Acquisition cost
The original consolidated financial statements included herein are in the Indonesian language.
PT PRASIDHA ANEKA NIAGA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT PRASIDHA ANEKA NIAGA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah, unless otherwise stated)
10
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Entitas Anak yang dikonsolidasi (lanjutan)
c. Structure of consolidated Subsidiaries (continued)
PT Aneka Coffee Industry (“ACI”) (lanjutan) PT Aneka Coffee Industry (“ACI”)
(continued)
Nilai wajar yang diakui pada
saat akuisisi/ Nilai buku Fair value sebelumnya/ recognized Previous on acquisition carrying amount
Kelebihan biaya perolehan atas nilai Excess of cost over the net aset bersih yang diakuisisi 3.962.130.069 assets acquired
Liabilitas pajak tangguhan Deferred tax liabilities
atas aset yang teridentifikasi 3.351.233.745 of identifiable assets
Goodwill pada tanggal akuisisi 7.313.363.814 Goodwill at the date of acquisition
Amortisasi 2009 (54.987.698) 2009 amortization
Saldo 31 Desember 2009 7.258.376.116 Balance, December 31, 2009
Amortisasi 2010 (659.852.376) 2010 amortization
Saldo 31 Desember 2010 6.598.523.740 Balance, December 31, 2010
Rugi penurunan nilai, bersih (6.598.523.740) Impairment loss, net