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RELATED PARTIES Akun ini terdiri dari: This account consists of:

Dalam dokumen Indah Kiat Perawang Mill (Halaman 126-131)

It can contain both hot and cold liquids, and it is food grade certified to ensure the content is safe for consumption

RELATED PARTIES Akun ini terdiri dari: This account consists of:

Rupiah Indonesia 6,50 - 9,48 7,50 Indonesian Rupiah

Yuan Cina 1,88 - 3,50 0,88 China Yuan

Dolar AS 0,40 - 1,50 2,25 US Dollar

Pada tanggal 31 Desember 2011 dan 2010, deposito tertentu digunakan sebagai jaminan atas pinjaman jangka pendek yang diperoleh dari bank tersebut (Catatan 14).

As of December 31, 2011 and 2010, certain time deposits were pledged as collateral for short-term loan obtained from that bank (Note 14).

Aset lancar lainnya kepada pihak berelasi masing-masing adalah sebesar 0,04% dan 0,13%

dari total aset konsolidasian pada tanggal 31 Desember 2011 dan 2010.

Other current assets to related parties represent 0.04% and 0.13% of the total consolidated assets as of December 31, 2011 and 2010, respectively.

9. PIUTANG USAHA TIDAK LANCAR

-PIHAK BERELASI 9. NON-CURRENT TRADE RECEIVABLES -

RELATED PARTIES Akun ini terdiri dari: This account consists of:

2011 2010

Ekspor Export

Dolar AS US Dollar

APP International Trading (VI) APP International Trading (VI)

Limited, Cayman Islands 107.237 107.237 Limited, Cayman Islands

APP International Trading APP International Trading Limited,

Limited, Cayman Islands 51.939 59.885 Cayman Islands

Cabang-cabang APP 44.596 44.596 Branches of APP

APP International Trading (V) APP International Trading (V)

Limited, Cayman Islands 20.824 20.824 Limited, Cayman Islands

APP International Trading (II) APP International Trading (II)

Limited, British Virgin Islands 2.783 8.327 Limited, British Virgin Islands

APP International Trading (III) APP International Trading (III)

Limited, Cayman Islands 6.104 6.104 Limited, Cayman Islands

Total 233.483 246.973 Total

Penyisihan piutang ragu-ragu (178.761) (178.761) Allowance for doubtful accounts Bersih pada nilai nominal 54.722 68.212 Net at nominal value

Penyesuaian bersih atas penerapan Net adjustment on the adoption

PSAK 55 (Revisi 2006) (4.381) (7.268) of PSAK 55 (Revised 2006) Bersih pada Biaya Perolehan

Diamortisasi 50.341 60.944 Net at Amortized Cost

Piutang usaha tidak lancar dari pihak berelasi pada tanggal 31 Desember 2011 dan 2010 masing-masing adalah sebesar 0,80% dan 1,03%

dari total aset konsolidasian.

Non-current trade receivables from related parties amounted to 0.80% and 1.03% of the total consolidated assets as of December 31, 2011 and 2010, respectively.

Amerika Serikat, kecuali dinyatakan lain) United States Dollar, unless otherwise stated) 9. PIUTANG USAHA TIDAK LANCAR

-PIHAK BERELASI (Lanjutan) 9. NON-CURRENT TRADE RECEIVABLES - RELATED PARTIES (Continued)

Perusahaan mengadakan perjanjian penyelesaian utang-piutang (Settlement Agreement) pada tanggal 12 Januari 2006 dengan beberapa debitur di atas dengan total saldo pada tanggal 31 Desember 2011 dan 2010 masing-masing sebesar USD54,7 juta dan USD68,2 juta, dengan jangka waktu pengembalian piutang selama tidak lebih dari sepuluh (10) tahun. Dalam tahun 2011 dan 2010, total pembayaran yang diterima Perusahaan masing-masing sebesar USD13,5 juta dan USD5,7 juta.

The Company entered into a Settlement Agreement dated January 12, 2006 with certain of the above debtors whose balance amounted above USD54.7 million and USD68.2 million as of December 31, 2011 and 2010, respectively.

The terms of payment were determined not to exceed ten (10) years. In 2011 and 2010, the total collection received from these certain debtors amounted to USD13.5 million and USD5.7 million, respectively.

Berdasarkan hasil penelaahan terhadap status akun piutang masing-masing pelanggan pada saat akhir tahun, Manajemen berkeyakinan bahwa penyisihan piutang ragu-ragu pada tanggal 31 Desember 2011 dan 2010 adalah cukup untuk menutup kemungkinan kerugian dari tidak tertagihnya piutang usaha.

Based on a review of the status of the individual receivable accounts at the end of the year, Management believes that the allowances for doubtful accounts as of December 31, 2011 and 2010 are adequate to cover possible losses on uncollectible trade receivables.

10. PIUTANG PIHAK BERELASI 10. DUE FROM RELATED PARTIES Akun ini terdiri dari: This account consists of:

2011 2010

PT Purinusa Ekapersada PT Purinusa Ekapersada

(Purinusa) 144.350 144.353 (Purinusa)

Global Forest Ltd., Malaysia Global Forest Ltd., Malaysia

(Global Forest) 27.000 27.000 (Global Forest)

PT The Univenus 1.048 840 PT The Univenus

PT Lontar Papyrus Pulp & PT Lontar Papyrus Pulp &

Paper Industry 930 2.292 Paper Industry

PT Dian Swastatika Sentosa Tbk 633 507 PT Dian Swastatika Sentosa Tbk

PT Arara Abadi 263 303 PT Arara Abadi

Lain-lain (masing-masing Others (each below

dibawah USD100 ribu) 313 366 USD100 thousand)

Total 174.537 175.661 Total

Piutang dari Purinusa terutama berasal dari pengambilalihan utang Purinusa oleh Imperial, Entitas Anak, sehubungan dengan persyaratan yang tercantum dalam perjanjian restrukturisasi utang dengan para kreditur Perusahaan (MRA).

Due from Purinusa mainly relates to take over of Purinusa’s debt by Imperial, a Subsidiary, in relation to the terms and conditions of the MRA.

Piutang dari Global Forest sehubungan dengan pengambilalihan liabilitas Global Fibre (Entitas Anak).

Due from Global Forest pertains to the assumption of Global Forest to Global Fibre’s, a Subsidiary, obligations.

Piutang pihak berelasi masing-masing adalah sebesar 2,76% dan 2,96% dari total aset konsolidasian pada tanggal 31 Desember 2011 dan 2010.

Due from related parties represents 2.76% and 2.96% of the total consolidated assets as of December 31, 2011 and 2010, respectively.

Amerika Serikat, kecuali dinyatakan lain) United States Dollar, unless otherwise stated)

11. INVESTASI PADA ENTITAS ASOSIASI 11. INVESTMENT IN ASSOCIATED COMPANY Akun ini terdiri dari: This account consists of:

Total Lembar

Saham Yang Dimiliki/ Persentase Kepemilikan/ Nilai Tercatat/

Number of Shares Held Percentage of Ownership Carrying Value

Desember/ Desember/

Desember/ Desember/ December 31, December 31, Desember/ Desember/

December 31, December 31, 2011 2010 December 31, December 31,

Perusahaan 2011 2010 (%) (%) 2011 2010 Investee

PT Sinar Mas Specialty PT Sinar Mas Specialty

Minerals 2.500 2.500 50 50 3.836 3.751 Minerals

Perubahan nilai tercatat investasi pada entitas

asosiasi adalah sebagai berikut: Changes in the carrying amount of the investment in associated company as follows:

2011 2010

PT Sinar Mas Specialty Minerals PT Sinar Mas Specialty Minerals

Carrying amount at Nilai tercatat awal tahun 3.751 3.768 the beginning of the year

Bagian Perusahaan atas laba (rugi) The Company’s share of

bersih Perusahaan asosiasi - Associate’s net income (loss)

-tahun berjalan 85 (17) current year

Carrying Amount at Nilai Tercatat Akhir Tahun 3.836 3.751 The End of Year

12. ASET TETAP 12. FIXED ASSETS

Akun ini terdiri dari: This account consists of:

Saldo Awal/ Saldo Akhir/

Beginning Penambahan/ Pengurangan/ Ending

Balance Additions Disposals Balance

HarIa Perolehan Acquisition Cost

Nilai Tercatat Carrying Value

Pemilikan Langsung Direct Ownership

Hak atas tanah 37.334 86 23 37.397 Land rights Prasarana 176.148 474 - 176.622 Land improvements

Bangunan 424.109 6.810 - 430.919 Buildings

Mesin 5.415.823 27.102 848 5.442.077 Machinery

Peralatan pengangkutan 21.615 916 248 22.283 Transportation equipment

Perabot, peralatan kantor Furniture, fixtures and other

dan peralatan lain-lain 54.186 2.258 143 56.301 equipment

Sub-total 6.129.215 37.646 1.262 6.165.599 Sub-total

Aset dalam Pengerjaan Assets under Construction

Aset dalam penyelesaian 1.081.559 258.707 34.139 1.306.127 Construction-in-progress

Aset sewa pembiayaan Lease Asset

Peralatan pengangkutan 3.476 - 248 3.228 Transportation equipment Total Nilai Tercatat 7.214.250 296.353 35.649 7.474.954 Total Carrying Value

Desember / December 31,2011

Amerika Serikat, kecuali dinyatakan lain) United States Dollar, unless otherwise stated) 12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)

Saldo Awal/ Saldo Akhir/

Beginning Penambahan/ Pengurangan/ Ending

Balance Additions Disposals Balance

Desember / December 31,2011

Akumulasi Penyusutan Accumulated Depreciation

Pemilikan Langsung Direct Ownership

Prasarana 116.140 8.348 - 124.488 Land improvements

Bangunan 266.961 20.186 - 287.147 Buildings

Mesin 2.566.520 216.895 824 2.782.591 Machinery

Peralatan pengangkutan 21.113 441 248 21.306 Transportation equipment

Perabot, peralatan kantor Furniture, fixtures and

dan peralatan lain-lain 47.636 3.079 141 50.574 other equipment

Sub-total 3.018.370 248.949 1.213 3.266.106 Sub-total

Aset sewa pembiayaan Lease Asset

Peralatan pengangkutan 679 281 114 846 Transportation equipment

Sub-total 3.019.049 249.230 1.327 3.266.952 Sub-total

Nilai Buku 4.195.201 4.208.002 Net Book Value

Saldo Awal/ Saldo Akhir/

Beginning Penambahan/ Pengurangan/ Ending

Balance Additions Disposals Balance

Harga Perolehan Acquisition Cost

Nilai Tercatat Carrying Value

Pemilikan Langsung Direct Ownership

Hak atas tanah 36.405 951 22 37.334 Land rights Prasarana 175.686 1.290 828 176.148 Land improvements

Bangunan 416.296 7.813 - 424.109 Buildings

Mesin 5.304.745 111.579 501 5.415.823 Machinery

Peralatan pengangkutan 21.659 64 108 21.615 Transportation equipment

Perabot, peralatan kantor Furniture, fixtures and other

dan peralatan lain-lain 52.531 1.789 134 54.186 equipment

Sub-total 6.007.322 123.486 1.593 6.129.215 Sub-total

Aset dalam Pengerjaan Assets under Construction

Aset dalam penyelesaian 1.069.231 132.558 120.230 1.081.559 Construction-in-progress

Aset sewa pembiayaan Lease Asset

Peralatan pengangkutan 3.476 - - 3.476 Transportation equipment Total Nilai Tercatat 7.080.029 256.044 121.823 7.214.250 Total Carrying Value

Akumulasi Penyusutan Accumulated Depreciation

Pemilikan Langsung Direct Ownership

Prasarana 107.617 8.575 52 116.140 Land improvements

Bangunan 246.430 20.531 - 266.961 Buildings

Mesin 2.353.493 213.528 501 2.566.520 Machinery

Peralatan pengangkutan 20.967 254 108 21.113 Transportation equipment

Perabot, peralatan kantor Furniture, fixtures and

dan peralatan lain-lain 44.640 3.130 134 47.636 other equipment

Sub-total 2.773.147 246.018 795 3.018.370 Sub-total

Aset sewa pembiayaan Lease Asset

Peralatan pengangkutan 362 317 - 679 Transportation equipment

Sub-total 2.773.509 246.335 795 3.019.049 Sub-total

Nilai Buku 4.306.520 4.195.201 Net Book Value

Desember / December 31,2010

Amerika Serikat, kecuali dinyatakan lain) United States Dollar, unless otherwise stated)

12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued) Pengurangan aset tetap merupakan reklasifikasi

atas penjualan dan penghapusan aset tetap dengan rincian sebagai berikut:

The decrease of fixed assets represents reclassification of sale and disposal of fixed assets as detailed below:

2011 2010

Nilai tercatat 1.262 1.593 Carrying amount

Akumulasi penyusutan (1.213) (795) Accumulated depreciation

Nilai buku 49 798 Net book value

Penerimaan atas penjualan Proceeds from sales of

aset tetap 72 803 fixed assets

Laba atas penjualan dan Gain on sale and disposal

penghapusan aset tetap - bersih 23 5 of fixed assets - net Pembebanan penyusutan pada tahun berjalan

adalah sebagai berikut: Depreciation expenses during the year were charged to:

2011 2010

Beban pabrikasi 239.050 236.083 Manufacturing overhead

Penjualan (Catatan 25a) 2.662 2.934 Selling (Note 25a)

Umum dan administrasi General and administrative

(Catatan 25b) 7.518 7.318 (Note 25b)

Total 249.230 246.335 Total

Rincian aset dalam pengerjaan pada tanggal 31 Desember 2011 and 2010 adalah sebagai berikut:

Details of assets under construction as of December 31, 2011 and 2010 were as follows:

Bangunan dan Prasarana/

Building and Land Mesin/

Persentase Penyelesaian (%) Improvement Machinery Total Percentage of Completion (%)

0 - 50 5.787 52.733 58.520 0 - 50

51 - 75 8.930 111.839 120.769 51 - 75

76 - 100 102.390 1.024.448 1.126.838 76 - 100

Total 117.107 1.189.020 1.306.127 Total

Desember / December 31,2011

Bangunan dan Prasarana/

Building and Land Mesin/

Persentase Penyelesaian (%) Improvement Machinery Total Percentage of Completion (%)

0 - 50 7.444 71.088 78.532 0 - 50

51 - 75 20.378 90.581 110.959 51 - 75

76 - 100 80.172 811.896 892.068 76 - 100

Total 107.994 973.565 1.081.559 Total

Desember / December 31,2010

Amerika Serikat, kecuali dinyatakan lain) United States Dollar, unless otherwise stated)

12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued) Pada tanggal 31 Desember 2011 dan 2010, aset

tetap digunakan sebagai jaminan atas pinjaman bank jangka pendek, pinjaman bank jangka panjang, wesel bayar dan obligasi serta pinjaman jangka panjang (Catatan 14, 19, 20 dan 21).

As of December 31, 2011 and 2010, a major portion of fixed assets were pledged as collateral for the Company's short-term bank loans, long-term bank loans, notes and bonds payable and long-term loans (Notes 14, 19, 20 and 21).

Pada tanggal 31 Desember 2011 dan 2010, Perusahaan telah mengasuransikan aset tetap (tidak termasuk hak atas tanah) dan persediaan secara all risk dengan nilai pertanggungan masing-masing sekitar USD7,7 miliar dan USD7,5 miliar. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut adalah cukup untuk menutup kemungkinan kerugian dari risiko-risiko tersebut.

As of December 31, 2011 and 2010, the Company insured their fixed assets (excluding land rights) and inventories by all risk with a total sum insured of USD7.7 billion and USD7.5 billion, respectively. Management believes that the insurance coverage is adequate to cover possible losses from such risks.

Pada tanggal 31 Desember 2011 dan 2010, manajemen berkeyakinan bahwa tidak terdapat indikasi penurunan nilai aset tetap.

As of December 31, 2011 and 2010, management believes that there is no indication of impairment of their fixed assets.

13. UANG MUKA PEMBELIAN ASET TETAP

-PIHAK KETIGA 13. PURCHASE ADVANCES OF FIXED ASSETS -

THIRD PARTIES

Dalam dokumen Indah Kiat Perawang Mill (Halaman 126-131)