Utang usaha terutama merupakan utang atas pembelian bahan baku dan barang jadi dari beberapa pemasok lokal dan luar negeri; pembelanjaan barang dan jasa iklan dan promosi; serta pembelian jasa lainnya. Rincian akun ini adalah sebagai berikut:
Trade payables mainly represent liabilities arising from purchases of raw materials and finished goods from several local and foreign suppliers; purchases of advertising and promotion materials and services; and purchases of other services. The details of this account are as follows:
30 Juni 2013/ 31 Desember 2012/ 30 June 2013 31 December 2012
Pihak ketiga Third parties
Dalam Rupiah In Rupiah
PT Nutricia Indonesia Sejahtera 165.368.474.731 249.970.130.244 PT Nutricia Indonesia Sejahtera
PT Boehringer Ingelheim 92.486.084.450 76.787.927.702 PT Boehringer Ingelheim
PT Roche Indonesia 71.233.256.299 52.242.213.848 PT Roche Indonesia
PT Wira Pamungkas Pariwara 39.845.295.264 9.444.088.517 PT Wira Pamungkas Pariwara
PT Petroplast Industri 4.910.850.847 4.506.579.815 PT Petroplast Industri
PT Merck Indonesia Tbk 4.139.730.640 35.203.219.460 PT Merck Indonesia Tbk
PT Jaya Agrindo 4.078.305.000 876.645.000 PT Jaya Agrindo
PT Pura Barutama 3.610.353.758 4.065.122.354 PT Pura Barutama
PT Essence Indonesia 3.282.158.149 2.122.153.434 PT Essence Indonesia
PT Asian Agro Agung Jaya 2.371.573.600 2.683.017.700 PT Asian Agro Agung Jaya
PT Kangar Consolidated Indonesia 1.989.461.160 3.058.935.660 PT Kangar Consolidated Indonesia
PT Kirana Anindita 1.845.304.681 1.162.038.990 PT Kirana Anindita
PT Angels Products 1.753.937.501 - PT Angels Products
PT Sensient Technologies Indonesia 1.712.179.168 2.927.501.005 PT Dynaplast Tbk
PT Amcor Flexibles Indonesia PT Amcor Flexibles Indonesia
(d/h PT Interkemas Flexipack) 1.651.462.637 1.234.684.153 (Formerly PT Interkemas Flexipack)
PT Dainippon 1.621.445.935 1.240.976.413 PT Dainippon
PT Capsugel Indonesia 1.498.172.445 1.172.063.057 PT Capsugel Indonesia
PT Kemiko Indonesia 1.411.069.786 695.811.267 PT Kemiko Indonesia
PT Indowan Adi Sentosa 1.326.328.443 986.166.208 PT Indowan Adi Sentosa
PT Tristar Makmur Kartonindo 1.263.715.516 1.167.720.611
PT Dynaplast Tbk 1.239.327.945 628.978.205 PT Sensient Technologies Indonesia
PT Taisho Indonesia 1.204.645.530 1.051.725.290 PT Taisho Indonesia
PT Cahaya Sam Perindasa 1.179.837.555 1.236.550.202 PT Dentsu Inter Admark Media Group
PT Multi Saka Abadi 1.154.273.907 1.048.085.240 PT Multi Saka Abadi
PT Supernova Flexible Packaging 969.146.192 1.420.300.422 PT Supernova Flexible Packaging PT Symrise 739.635.945 3.047.085.382 PT Symrise
PT Ancol Terang 572.395.292 1.051.360.200 PT Ancol Terang
PT Dentsu Inter Admark Media Group PT Cahaya Sam Perindasa
Indonesia (d/h PT Dentsu Young) 536.824.588 2.674.485.462 Indonesia (Formerly PT Dentsu Young)PT Tristar Makmur Kartonindo
PT Darmex Oil dan Fats 185.126.172 1.127.618.700 PT Darmex Oil dan Fats
IBM Indonesia - 2.345.923.881 IBM Indonesia
Lain-lain (masing-masing Others
di bawah Rp 1 miliar) 82.434.381.386 75.377.742.914 (each below Rp 1 billion)
Dalam Dolar AS In US Dollar
Eli Lily Export S.A Eli Lily Export S.A
US$ 3.457.749 (2012: US$ 2.710.362) 34.331.992.000 26.209.201.187 US$ 3,457,749 (2011: US$ 2,710,362)
Revlon Manufacturing Ltd. Revlon Manufacturing Ltd.
US$ 1.539.417 (2012: US$ 1.046.757) 15.284.874.780 10.122.138.245 US$ 1,539,417 (2012: US$ 1,046,757)
Alcon Pharmaceuticals Ltd. Alcon Pharmaceuticals Ltd.
US$ 1.484.638 (2012: US$ 501.578) 14.740.971.499 4.850.257.519 US$ 1,484,638 (2012: US$ 501,578)
Chung Chemicals SDN BHD Chung Chemicals SDN BHD
14. UTANG USAHA (Lanjutan) 14. TRADE PAYABLES (Continued)
30 Juni 2013/ 31 Desember 2012/ 30 June 2013 31 December 2012
Dalam Dolar AS In US Dollar
Finzelbergsi Nach Folger Finzelbergsi Nach Folger
US$ 160.875 (2012: US$ 160.875) 1.597.327.875 1.555.661.250 US$ 160,875 (2012: US$ 160,875)
Hospira Hospira
US$ 219.928 (2012: US$ 204.202) 2.183.669.679 1.974.628.505 US$ 219.928 (2012: US$ 204,202)
Dalam Baht In Thailand Baht
Milott Labora Co., Ltd. Milott Labora Co., Ltd.
THB 3.488.868 (2012: THB 5.332.092) 1.111.727.801 1.683.394.809 THB 3,488,868 (2012: THB 5,332,092)
Dalam SGD In Singapore Dollar
Estee Lauder Cosmetics Pte. Ltd. Estee Lauder Cosmetics Pte. Ltd.
SGD 1.454.407 (2012: SGD 1.729.715) 11.404.416.308 13.677.060.279 SGD 1,454,407 (2012: SGD 1,729,715)
Dalam mata uang asing lainnya In other foreign currencies
Koyama Trading Co, Ltd Koyama Trading Co, Ltd
YEN 9.935.021 (2012: YEN 8.381.450) 997.017.067 938.471.008 YEN 18,434,803 (2012: YEN 8,381,450)
Europeenne De Products De Beaute Europeenne De Products De Beaute
S.A.S S.A.S
EUR 122.355 (2012: EUR 86.597) 1.587.826.751 1.109.301.851 EUR 122,355 (2012: EUR 86,597)
Lain-lain (masing-masing Others
di bawah Rp 1 miliar) 31.861.278.880 19.237.561.783 (each below Rp 1 billion)
Sub-total 620.229.013.878 627.064.317.532 Sub-total
Pihak berelasi (Catatan 7) Related parties (Note 7)
PT Beiersdorf Indonesia 921.700.118 1.742.848.337 PT Beiersdorf Indonesia
T o t a l 621.150.713.996 628.807.165.869 T o t a l
Pada tanggal 30 Juni 2013 dan 31 Desember 2012, analisa umur utang usaha di atas adalah sebagai berikut:
As of 30 June 2013 and 31 December 2012, the aging analysis of the above trade payables is as follows:
30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Belum jatuh tempo 497.372.717.542 522.767.109.948 Current
Lewat jatuh tempo: Overdue:
1 – 30 hari 109.616.637.384 90.681.616.538 1 – 30 days
31 – 60 hari 3.309.741.158 3.563.245.217 31 – 60 days
61 – 90 hari 2.094.184.669 2.238.001.766 61 – 90 days
Lebih dari 90 hari 8.757.433.242 9.557.192.400 Above 90 days
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. BEBAN AKRUAL 15. ACCRUED EXPENSES
30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Iklan dan promosi 58.353.641.122 74.907.523.987 Advertising and promotions
Royalti 3.789.354.271 27.999.626.312 Royalty fees
Jasa manajemen 38.800.001 21.286.234.434 Management fees
Jasa profesional 6.359.935.137 10.082.362.063 Professional fees
Gaji upah dan kesejahteraan Salaries, wages and employee
karyawan 7.150.471.247 9.820.237.651 benefit
Pengangkutan 6.124.932.191 7.332.980.838 Transportation
Lain-lain (masing-masing Others
di bawah Rp 5 miliar) 7.421.284.958 14.952.780.430 (each below Rp 5 billion)
T o t a l 89.238.418.928 166.381.745.715 T o t a l
16. LIABILITAS IMBALAN KERJA KARYAWAN 16. POST-EMPLOYEE BENEFITS OBLIGATION
30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Imbalan pasca-kerja 220.960.782.982 209.895.831.146 Post-employment benefits
Bagian jangka pendek (31.215.413.912) (37.154.739.879) Current portion
Bagian jangka panjang 189.745.369.070 172.741.091.267 Non-current portion
Kelompok Usaha mencatat liabilitas diestimasi neto untuk imbalan kerja karyawan sejumlah Rp 221 miliar dan Rp 209,9 miliar masing-masing pada
tanggal 30 Juni 2013 dan 31 Desember 2012 yang disajikan sebagai akun “Liabilitas Imbalan Kerja Jangka Pendek” senilai RP 31,2 pada 30 Juni 2013 dan Rp 37,2 miliar pada 31 Desember 2012 dan sebagai ”Liabilitas Imbalan Kerja Jangka Panjang” senilai Rp 189,7 miliar pada 30 Juni 2013 dan Rp 172,7 miliar pada 31 Desember 2012 di laporan posisi keuangan konsolidasian.
The Group recorded the net estimated liabilities for employee service entitlement benefits as of 30 June 2013 and 31 December 2012 amounting to
Rp 221.0 billion and Rp 209.9 billion, respectively, which are presented in the consolidated statements of financial position as “Short-term post employment benefits obligation” amounting to Rp 31.2 in 30 June 2013 Rp 37.2 billion in 31 December 2012 and as “Long-term post employement benefits obligation” amounting to Rp 189.7 billion in 30 June 2013 and Rp 172.7 billion in 31 December 2012.
Analisa atas mutasi saldo liabilitas diestimasi untuk imbalan kerja karyawan pada tanggal 30 Juni 2013 dan 31 Desember 2012 adalah sebagai berikut:
An analysis of the movements in the balance of the above-mentioned net estimated liabilities for employee service entitlement benefits as of 30 June 2013 and 31 December 2012 is as follows:
16. LIABILITAS IMBALAN KERJA KARYAWAN (Lanjutan) 16. POST-EMPLOYEE BENEFITS OBLIGATION (Continued) 30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Saldo awal tahun 209.895.831.146 179.645.717.586 Balance at beginning of year
Penyesuaian atas koreksi data - 257.355.922 Adjustment
Penyisihan imbalan kerja selama
tahun berjalan 17.004.277.803 45.997.335.675 Provision during the year
Pembayaran selama tahun berjalan (5.939.325.967) (16.004.578.037) Benefit payments during the year
Pada akhir tahun 220.960.782.982 209.895.831.146 At end of year
Bagian jangka pendek (31.215.413.912) (37.154.739.879) Current portion
Bagian jangka panjang 189.745.369.070 172.741.091.267 Non-current portion
Beban imbalan kerja karyawan yang dibebankan untuk tanggal yang berakhir pada 30 Juni 2013 dan 31 Desember 2012 masing-masing berjumlah Rp 17 miliar dan Rp 46 miliar, yang disajikan sebagai bagian dari akun “Beban Gaji, Upah dan Kesejahteraan Karyawan” di dalam laporan laba rugi komprehensif konsolidasian.
The related costs of employee benefits charged to operations as of 30 June 2013 and 31 December 2012 amounted to Rp 17 billion and Rp 46 billion, respectively, which are presented as part of “Salaries, Wages and Employee Benefits Expenses” in the consolidated statements of comprehensive income. Penyisihan imbalan kerja tersebut di atas merupakan
estimasi manajemen berdasarkan perhitungan aktuaris PT Padma Radya Aktuaria, dengan menggunakan metode “Projected Unit of Credit”. Asumsi dasar yang digunakan pada perhitungan aktuaris tersebut pada tahun 2012 dan 2011 adalah sebagai berikut, antara lain:
The above-mentioned provisions for employee service entitlement benefits are estimated by management
based on the actuarial calculations prepared by PT Padma Radya Aktuaria, using the “Projected Unit of
Credit” method. The key assumptions used for the said actuarial calculations in 2012 and 2011 are as follows, among others:
Tingkat mortalita/ : TMI3 dan TMI2 pada tahun 2012 dan 2011
Mortality rate : TMI3 and TMI2 in years 2012 and 2011
Tingkat diskonto/ : 6,50% dan 7,25% pada tahun 2012 dan 2011
Discount rate : 6,50% and 7.25% in years 2012 and 2011
Tingkat kenaikan gaji tahunan/ : 6% pada tahun 2012 dan 2011
Annual salary increment rate : 6% in years 2012 and 2011
Umur pensiun/ : 55 - 60 tahun
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. LIABILITAS KEUANGAN JANGKA PENDEK LAINNYA 17. OTHERS SHORT-TERM FINANCIAL LIABILITIES
30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Uang muka dari pelanggan 44.677.097.430 33.936.414.161 Advance from customer
Uang muka diskon 5.927.072.383 15.734.126.610 Advance Discount
Purchase of property plant
Pembelian aset tetap 4.993.303.490 10.281.431.736 and equipment
Jaminan botol dan krat 7.786.702.948 7.836.497.448 Deposits of bottle
Lain-lain (masing-masing Others
di bawah Rp 1 miliar) 54.671.139.520 43.066.663.351 (each below Rp 1 billion)
T o t a l 118.055.315.771 110.855.133.306 T o t a l
18. PERPAJAKAN 18. TAXATION
30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Pajak Lainnya : Other Tax:
Pajak Pertambahan Nilai - 7.267.284.880 Value Added Tax
Pajak Penghasilan : Income Taxes
Pasal 21 6.749.020.777 5.188.864.579 Article 21
Pasal 23 3.331.571.227 5.801.845.167 Article 23
Pasal 25 61.234.879.650 10.539.465.295 Article 25
Pasal 26 6.178.781.555 626.094.325 Article 26
Pasal 29 21.920.150.652 22.056.596.733 Article 29
Entitas anak luar negeri 2.852.078.484 5.223.276.851 Foreign Subsidiaries
T o t a l 102.266.482.345 56.703.427.830 T o t a l
Pada bulan Januari 2006, Surat Ketetapan Pajak Kurang Bayar (SKPKB) diterima dari Kantor Pelayanan Pajak, yang memerintahkan Perusahaan untuk membayar tambahan Rp 22,4 miliar untuk Pajak Penghasilan (PPh) Badan dan Pajak Pertambahan Nilai (PPN) untuk tahun pajak 2003. Atas surat ketetapan tersebut, Perusahaan mengajukan keberatan. Hasil keputusan keberatan, pajak kurang dibayar menjadi Rp 14,7 miliar, dimana telah dibayar penuh oleh Perusahaan.
In January 2006, Tax Assessment Letters were received from
the Tax Office ordering the Company to pay additional Rp 22.4 billion representing Corporate Income Tax and
Value Added Tax liabilities for the fiscal year 2003. For such tax assessment letters, the Company submitted an objection. The result of such objection decision, the tax liability becomes Rp 14.7 billion and has been fully paid by the Company.
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued)
Perusahaan mengajukan banding atas Surat Keputusan Dirjen Pajak tersebut dan pada tanggal 28 April 2008 Dirjen Pajak telah menerbitkan Surat Keputusan tentang pelaksanaan putusan pengadilan pajak dimana jumlah pajak terutang dari Rp 14,7 miliar menjadi Rp 434,8 juta. Kelebihan pembayaran pajak sebagai akibat putusan pengadilan pajak ini telah diterima seluruhnya di bulan Mei 2008.
The Company submitted an appeal to the Directorate General of Taxes’ letter and on 28 April 2008, the latter issued a Decision Letter on the tax court’s
decision declaring the Company’s liability from Rp 14.7 billion to be Rp 434.8 million. The tax
overpayment as a result of this tax court decree has been received in full in May 2008.
Atas putusan pengadilan pajak, Dirjen Pajak mengajukan Peninjauan Kembali (PK) ke Mahkamah Agung Republik Indonesia. Pada bulan Desember 2012 Mahkamah Agung melalui Putusannya No. 581/P.PTS/XII/2012/09/B/PK/ PJK/2009 menolak permohonan gugatan Dirjen Pajak sehingga putusan Pengadilan Pajak telah berkekuatan hukum.
For this tax court decree, the Directorate General of Taxes filled an appeal to the Supreme Court of the Republic of Indonesia. In December 2012 the Supreme Court through Decision No. 581/P.PTS/XII/2012/09/ B/PK/PJK/2009 the Directorate General of Taxes rejected claims that the decision of the Tax Court was enforceable.
Pada tahun 2012 permohonan keberatan atas Surat Ketetapan Pajak Kurang Bayar (SKPKB) dari Kantor Pajak atas tambahan liabilitas PPh untuk tahun pajak 2007 telah diterima Dirjen Pajak. Pada bulan Juli 2013, Entitas anak tertentu menerima hasil keputusan surat banding yang mengabulkan permohonan bandingnya sehingga tidak ada tambahan liabilitas PPh dan PPN untuk tahun pajak 2008 dan 2007 masing-masing sejumlah Rp 3,0 miliar dan Rp 3,4 miliar.
In 2012 an objection on Underpayment Tax Assessment Letter of the Tax Office for an additional income tax liability for the tax year 2007 has received by the Director General of Taxation. In July 2013, certain Subsidiary received the decision letter of appeal that granted its appeal therefore there are no additional liabilities of income tax and VAT for the tax years of 2008 and 2007 each in the amountRp 3.0 billion and Rp 3.4 billion.
19. MODAL SAHAM 19. SHARE CAPITAL
Rincian pemilikan saham adalah sebagai berikut: The details of share ownership of the Company are as follows:
30 Juni 2013 30 June 2013
Pemegang saham Shareholders
PT Bogamulia Nagadi 77,27% 3.477.013.318 173.850.665.900 PT Bogamulia Nagadi
Masyarakat (masing- Public (with ownership
masing dengan pemilikan interest of less than
kurang dari 5%) 22,73% 1.022.986.682 51.149.334.100 5% each)
T o t a l 100,00% 4.500.000.000 225.000.000.000 T o t a l Persentase kepemilikan/ Percentage of ownership Total/Amount Total saham ditempatkan dan disetor penuh/ Number of shares issued and fully
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. MODAL SAHAM (Lanjutan) 19. SHARE CAPITAL (Continued)
31 Desember 2012 31 December 2012
Pemegang saham Shareholders
PT Bogamulia Nagadi 77,29% 3.477.850.818 173.892.540.900 PT Bogamulia Nagadi
Masyarakat (masing- Public (with ownership
masing dengan pemilikan interest of less than
kurang dari 5%) 22,71% 1.022.149.182 51.107.459.100 5% each)
T o t a l 100,00% 4.500.000.000 225.000.000.000 T o t a l
Total saham ditempatkan dan
disetor penuh/
Number of shares issued and fully
paid
Persentase kepemilikan/
Percentage of
ownership Total/Amount
Anggota Dewan Komisaris dan Direksi Perusahaan yang juga pemegang saham Perusahaan, sesuai Daftar Pemegang Saham Perusahaan yang diterbitkan oleh biro administrasi efek yaitu PT Blue Chip Mulia pada tanggal 30 Juni 2013 dan 31 Desember 2012, adalah sebagai berikut:
The Boards of Commissioners and Directors who are also shareholders of the Company, based on the records maintained by the share registrar, PT Blue Chip Mulia, as of 30 June 2013 and 31 December 2012 are as follows:
30 Juni 2013 30 June 2013
Pemegang Saham Shareholders
Dewan Komisaris Boards of Commissioners
Dian Paramita Tamzil 0,0133% 600.000 30.000.000 Dian Paramita Tamzil
Theo Budi Hertiandi 0,0037% 165.000 8.250.000 Theo Budi Hertiandi
Direksi D irectors
Dondi Sapto M argono 0,0162% 730.000 36.500.000 Dondi Sapto Margono
Diana Wirawan 0,0113% 510.500 25.525.000 Diana Wirawan
Ratna Dewi Suryo Wibowo 0,0081% 365.500 18.275.000 Ratna Dewi Suryo Wibowo
Irawati Sutanto 0,0087% 390.500 19.525.000 Irawati Sutanto
Ratnawati Soewito 0,0082% 367.500 18.375.000 Ratnawati Soewito
Aviaska Diah Respati H 0,0076% 342.500 17.125.000 Aviaska Diah Respati H
Phillips Gunawan 0,0073% 327.500 16.375.000 Phillips Gunawan
Dewi M urni Sukahar 0,0068% 308.000 15.400.000 Dewi Murni Sukahar
Hartaty Susanto 0,0051% 229.500 11.475.000 Hartaty Susanto
Liza Prasodjo 0,0047% 211.500 10.575.000 Liza Prasodjo
T o t a l 0,1010% 4.548.000 227.400.000 T o t a l Total/ Amount Total saham ditempatkan dan disetor penuh/ Number of shares
issued and fully paid Persentase
kepemilikan/ Percentage of ownership
19. MODAL SAHAM (Lanjutan) 19. SHARE CAPITAL (Continued)
31 Desember 2012 31 D ecember 2012
Pemegang Saham Shareholders
Dewan Komisaris Boards of Commissioners
Dian Paramita Tamzil 0,0133% 600.000 30.000.000 Dian Paramita Tamzil
Theo Budi Hertiandi 0,0037% 165.000 8.250.000 Theo Budi Hertiandi
Direksi D irectors
Dondi Sapto M argono 0,0162% 730.000 36.500.000 Dondi Sapto Margono
Diana Wirawan 0,0113% 510.500 25.525.000 Diana Wirawan
Ratna Dewi Suryo Wibowo 0,0092% 415.500 20.775.000 Ratna Dewi Suryo Wibowo
Irawati Sutanto 0,0087% 390.500 19.525.000 Irawati Sutanto
Ratnawati Soewito 0,0082% 367.500 18.375.000 Ratnawati Soewito
Aviaska Diah Respati H 0,0076% 342.500 17.125.000 Aviaska Diah Respati H
Phillips Gunawan 0,0073% 327.500 16.375.000 Phillips Gunawan
Dewi M urni Sukahar 0,0068% 308.000 15.400.000 Dewi Murni Sukahar
Hartaty Susanto 0,0051% 229.500 11.475.000 Hartaty Susanto
Liza Prasodjo 0,0047% 211.500 10.575.000 Liza Prasodjo
T o t a l 0,1021% 4.598.000 229.900.000 T o t a l Total/ Amount Persentase kepemilikan/ Percentage of ownership Total saham ditempatkan dan disetor penuh/ Number of shares
issued and fully paid
Dalam Rapat Umum Pemegang Saham Tahunan tanggal 24 Mei 2013, para pemegang saham Perusahaan telah menyetujui pembagian dividen final kas sejumlah Rp 337.500.000.000 atau Rp 75 per saham dari laba neto Perusahaan tahun 2012 dan juga menyetujui untuk mencadangkan sebagian dari saldo laba, yaitu sejumlah Rp 2.250.000.000, sebagai dana cadangan umum, sesuai ketentuan dalam Anggaran Dasar Perusahaan. Dividen final kas tersebut akan dibayarkan pada bulan Juli 2013.
During the Annual General Meeting of Shareholders of the Company held on 24 May 2013, the Shareholders approved the distribution of final cash dividends totaling Rp 337,500,000,000 or Rp 75 per share, which were taken from the Company’s 2012 net income; and the appropriation of its retained earnings amounting to Rp 2,250,000,000 for general reserve purposes in accordance with the Company’s articles of association. Actual payments of the final cash dividends will be made in July 2013.
20. TAMBAHAN MODAL DISETOR, NETO 20. ADDITIONAL PAID-IN CAPITAL, NET
30 Juni 2013/ 31 Desember 2012/
30 June 2013 31 December 2012
Selisih antara pembayaran yang diterima
dengan nilai nominal, bersih 124.457.261.916 124.457.261.916 Excess of proceeds over par value, net Selisih nilai transaksi restrukturisasi Difference in value of restructuring
entitas sepengendali 103.831.776.581 - transaction under common control
T o t a l 228.289.038.497 124.457.261.916 T o t a l
21. KEPENTINGAN NON-PENGENDALI 21. NON-CONTROLLING INTEREST Kepentingan Non-Pengendali (NKP) atas aset neto Entitas
anak merupakan bagian pemegang saham minoritas atas aset neto Entitas anak yang tidak seluruh sahamnya dimiliki oleh Kelompok Usaha tertentu (Catatan 2b).
Non-controlling interest in net assets of subsidiaries represents the shares of minority shareholders in the net assets of Subsidiaries that are not wholly-owned by the Group (Note 2b).
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. INFORMASI SEGMEN USAHA 22. SEGMENT INFORMATION a. Informasi segmen primer
Untuk kepentingan manajemen, kegiatan usaha Kelompok Usaha diklasifikasikan menjadi tiga (3) segmen usaha, yaitu Obat-obatan, Perawatan Kesehatan dan Kosmetika, dan Jasa Distribusi. Informasi mengenai segmen usaha adalah sebagai berikut:
a. Primary segment information
For management purposes, the Group’s business activities are categorized into three (3) core business segments, namely, Pharmaceuticals, Personal Care and Cosmetics, and Distribution Services. Information concerning these business segments is as follows:
30 Juni 2013 30 June 2013
PENDAPATAN REVENUES
Penjualan ekstern 1.012.999.673.594 789.067.395.886 1.528.200.017.880 3.330.267.087.360 - 3.330.267.087.360 External sales
HASIL RESULTS
Laba bruto 684.932.722.950 468.056.875.829 195.561.874.696 1.348.551.473.475 - 1.348.551.473.475 Gross profit
Laba usaha yang Unallocated income
tidak dialokasikan - - - - - - from operations
INFORMASI LAINNYA OTHER
INFORMATION
Total aset Consolidated total
konsolidasian 5.336.785.450.993 1.305.283.578.927 4.289.443.668.899 10.931.512.698.819 (5.891.983.499.539) 5.039.529.199.280 Assets
Total liabilitas Consolidated total
konsolidasian 1.133.003.445.056 514.234.483.293 3.650.832.608.487 5.298.070.536.836 (3.711.691.718.873) 1.586.378.817.963 Liabilities
Pengeluaran Modal Capital
expenditures
Berwujud dan tak Tangible and
berwujud 54.411.468.957 35.054.255.672 25.929.490.260 115.395.214.889 (715.500.000) 114.679.714.889 intangible
Penyusutan dan Depreciation and
amortisasi 28.975.155.503 18.454.937.790 18.519.614.290 65.949.707.583 (71.550.000) 65.878.157.583 amortization
30 Juni 2012 30 June 2012
PENDAPATAN REVENUES
Penjualan ekstern 950.840.882.049 733.286.848.199 1.549.539.397.869 3.233.667.128.117 - 3.233.667.128.117 External sales
HASIL RESULTS
Laba bruto 643.244.488.545 431.410.712.467 197.103.264.997 1.271.758.466.008 - 1.271.758.466.008 Gross profit
Laba usaha yang Unallocated income
tidak dialokasikan - - - - - 471.936.777.740 from operations
INFORMASI LAINNYA OTHER
Total aset Consolidated total
konsolidasian 4.928.333.907.328 1.131.482.082.433 1.760.825.615.652 7.820.641.605.413 (3.135.114.855.107) 4.685.526.750.306 Assets
Total liabilitas Consolidated total
konsolidasian 969.752.082.820 414.457.347.227 1.188.596.090.894 2.572.805.520.942 (1.022.268.300.163) 1.550.537.220.779 Liabilities
Pengeluaran Modal Capital
expenditures
Berwujud dan tak Tangible and
berwujud 37.025.046.163 27.535.280.489 26.821.870.729 91.382.197.381 - 91.382.197.381 intangible
Penyusutan dan Depreciation and
amortisasi 23.562.873.140 13.624.431.107 15.988.844.328 53.176.148.575 - 53.176.148.575 amortization Konsolidasian/ Consolidated Obat-obatan/ Pharmaceutical Produk konsumen dan kosmetika/ Consumer Jasa Distribusi/ Distribution Services T o t a l Eliminasi/ Elimination Konsolidasian/ Consolidated Obat-obatan/ Pharmaceutical Produk konsumen dan kosmetika/ Consumer Jasa Distribusi/ Distribution Services T o t a l Eliminasi/ Elimination
22. INFORMASI SEGMEN USAHA (Lanjutan) 22. SEGMENT INFORMATION (Continued) b. Informasi segmen sekunder
Informasi mengenai segmen usaha geografis Kelompok Usaha adalah sebagai berikut:
b. Secondary segment information
Information concerning the Group’s geographical business segments is as follows:
Penjualan eksternal External sales
Domestik 964.958.989.262 705.379.250.498 1.528.200.017.880 3.198.538.257.640 - 3.198.538.257.640 Domestic Luar Negeri 48.040.684.332 83.688.145.388 - 131.728.829.720 - 131.728.829.720 International
T o t a l 1.012.999.673.594 789.067.395.886 1.528.200.017.880 3.330.267.087.360 - 3.330.267.087.360 T o t a l
Total aset konsolidasian yang
tidak dapat Un-allocable
dialokasi consolidated
- - - - - 5.039.529.199.280 total assets
Pengeluaran modal Un-allocable
yang tidak dapat capital
dialokasi - - - - - 114.679.714.889 expenditure
Penjualan eksternal External sales
Domestik 911.087.916.898 664.915.587.702 1.549.539.397.869 3.125.542.902.469 - 3.125.542.902.469 Domestic Luar Negeri 39.752.965.151 68.371.260.497 - 108.124.225.648 - 108.124.225.648 International
T o t a l 950.840.882.049 733.286.848.199 1.549.539.397.869 3.233.667.128.117 - 3.233.667.128.117 T o t a l
Total aset konsolidasian yang
tidak dapat Un-allocable
dialokasi consolidated
- - - - - 4.685.526.750.306 total assets
Pengeluaran modal Un-allocable
yang tidak dapat capital
dialokasi - - - - - 91.342.297.381 expenditure Jasa Distribusi/
Distribution Services
T o t a l 30 Juni 2013 PharmaceuticalObat-obatan/
Produk konsumen dan kosmetika/ Consumer products and Cosmetics Eliminasi/ Elimination Konsolidasian/ Consolidated 30 June 2013
30 Juni 2012 PharmaceuticalObat-obatan/
Produk konsumen dan kosmetika/ Consumer products and Cosmetics Eliminasi/ Elimination Konsolidasian/ Consolidated 30 June 2012 Jasa Distribusi/ Distribution Services T o t a l
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. PENJUALAN NETO 23. NET SALES
30 Juni 2013/ 30 Juni 2012/
30 June 2013 30 June 2012
Domestik 3.198.538.257.640 3.125.542.902.469 Domestic
Luar Negeri 131.728.829.720 108.124.225.648 International
T o t a l 3.330.267.087.360 3.233.667.128.117 T o t a l
Selama enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012 , tidak terdapat penjualan kepada satu pelanggan yang jumlah penjualan selama setahun melebihi 10% dari penjualan neto konsolidasian.
During six months ended 30 June 2013 and 2012, there were no sales made to any single customer with annual cumulative amount exceeding 10% of consolidated net sales.
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
30 June 2013/ 30 June 2012/
30 June 2013 30 June 2012/
Bahan baku yang digunakan 593.712.275.496 595.840.429.221 Raw materials used
Upah buruh langsung 84.295.742.858 61.119.023.211 Direct labor
Beban pabrikasi 64.227.274.814 52.997.768.417 Manufacturing overhead
Total beban produksi 742.235.293.168 709.957.220.849 Total manufacturing cost
Persediaan barang dalam proses Work in process inventory
Awal tahun 21.867.511.161 20.606.297.225 At beginning of year
Akhir tahun (24.745.550.243) (24.432.485.814) At end of year
Beban pokok produksi 739.357.254.086 706.131.032.260 Cost of goods manufactured
Persediaan barang jadi Finished goods inventory
Awal tahun 595.031.796.729 582.254.914.271 At beginning of year
Pembelian 1.422.410.924.692 1.326.797.846.090 Purchases
Pemakaian untuk kepentingan Inventories used for
pemasaran (19.756.950.743) (12.635.328.119) marketing
Lain-lain (96.137.186.164) (7.351.966.648) Others
Akhir tahun (659.190.224.716) (633.287.835.744) At end of year
Beban Pokok Penjualan 1.981.715.613.884 1.961.908.662.109 Cost of Goods Sold
Selama enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012 , jumlah pembelian yang melebihi 10% dari penjualan neto konsolidasian adalah dari PT Nutricia Indonesia Sejahtera, yaitu masing-masing senilai Rp 975 miliar dan Rp 817 miliar.
During six months ended 30 June 2013 and 2012, the cumulative purchase amount exceeding 10% of consolidated net sales, was from PT Nutricia Indonesia Sejahtera amounting to Rp 975 billion and Rp 817 billion, respectively.
25. BEBAN USAHA 25. OPERATING EXPENSES
30 Juni 2013/ 30 Juni 2012/
30 June 2013 30 June 2012
Beban Penjualan Selling Expenses
Iklan dan promosi 427.585.397.729 417.969.182.628 Advertising and promotions
Gaji, upah dan kesejahteraan Salaries, wages and employee
karyawan 152.977.416.593 130.649.331.436 benefits
Perjalanan dinas 28.770.176.309 29.997.657.659 Traveling
Pengangkutan 31.282.798.715 28.344.756.335 Transportation
Penyusutan dan amortisasi 23.830.295.520 18.927.168.715 Depreciation and amortization
Royalti (Catatan 26a, 26b dan 26f) 13.549.247.329 14.700.564.253 Royalty fees (Notes 26a, 26b and 26f)
Asuransi, pajak dan perizinan 7.950.537.106 6.804.405.385 Insurance, tax and licenses
Perbaikan dan pemeliharaan Repairs and maintenance
(Catatan 26g) 5.221.779.947 5.191.809.113 (Note 26g)
Perlengkapan kantor 4.932.630.728 4.674.762.279 Office supplies
Sewa (Catatan 26g) 4.789.406.040 4.562.229.700 Rent (Note 26g)
Pos dan telekomunikasi 2.811.431.759 3.022.196.724 Postage and telecommunication
Sumbangan dan representasi 2.514.666.948 1.851.184.640 Donations and representation
Air dan listrik 2.419.325.828 2.156.893.830 Water and electricity
Lain-lain (masing-masing di bawah Others
Rp 1 miliar) 2.538.907.358 6.061.477.010 (each below Rp 1 billion)
Sub-total 711.174.017.909 674.913.619.707 Sub-total
Beban Umum dan Administrasi General and Administrative Expenses
Gaji, upah dan kesejahteraan Salaries, wages and employee
karyawan 102.889.850.472 82.415.036.556 benefits
Penyusutan dan amortisasi 20.040.468.196 17.048.852.996 Depreciation and amortization
Sewa (Catatan 26g) 12.729.564.298 12.738.528.765 Rent (Note 26g)
Perlengkapan kantor 6.911.524.558 5.779.135.119 Office supplies
Asuransi, pajak dan perizinan 5.525.732.498 4.547.753.570 Insurance, tax and licenses
Perjalanan dinas 4.899.016.150 4.335.721.926 Traveling
Perbaikan dan pemeliharaan Repairs and maintenance
(Catatan 26g) 4.716.131.628 4.945.467.693 (Note 26g)
Jasa manajemen dan honorarium Management fees and honorarium
(Catatan 26e) 3.697.664.560 4.148.740.284 (Note 26e)
Pos dan telekomunikasi 2.903.179.719 3.028.914.840 Postage and telecommunications
Biaya Bank 1.193.460.380 947.804.254 Bank Charges
Lain-lain (masing-masing Others
di bawah Rp 1 miliar) 4.309.359.488 1.926.826.703 (each below Rp 1 billion)
Sub-total 169.815.951.947 141.862.782.706 Sub-total
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN