Académique Documents
Professionnel Documents
Culture Documents
2008
ASET LANCAR
Kas dan setara kas
Piutang usaha - pihak ketiga
(setelah dikurangi penyisihan
piutang tak tertagih sebesar
Rp 148 dan Rp 410 pada
31 Desember 2008 dan 2007)
Piutang lain-lain
Persediaan (setelah dikurangi penyisihan
penurunan nilai persediaan sebesar
Rp 21.537 dan Rp nihil pada
31 Desember 2008 dan 2007)
Uang muka
Pajak dibayar dimuka
Jumlah aset lancar
Catatan/
Notes
2007
867,676
2a,4,6c
16,346
8,359
2c,5
111,664
3,494
781,363
264,483
37,429
2d,7
413,813
93,465
12,646
CURRENT ASSETS
Cash and cash equivalents
Trade receivables - third parties
(net of provision for
doubtful accounts of
Rp 148 and Rp 410 at
31 December 2008 and 2007)
Other receivables
Inventories (net of provision for
decline in value of inventory
Rp 21,537 and Rp nil at
31 December 2008 and 2007)
Advances
Prepaid tax
1,647,854
1,975,656
1,012,772
61,501
2k,6c
2l,15c
9,514
65,792
600,653
1,336,623
2e,8a
2e,8b
675,236
667,296
2,001,772
73,953
184,597
199,658
85,378
2f,9
2b,10
2g,11a
15d
1,755,574
66,947
131,368
258,703
74,702
NON-CURRENT ASSETS
Due from related party
Deferred tax assets, net
Plantations
Mature plantations (net of
accumulated depreciation
of Rp 587,737 and
Rp 551,802 at 31 December
2008 and 2007)
Immature plantations
Property, plant and equipment (net
of accumulated depreciation of
Rp 964,750 and Rp 856,760 at
31 December 2008 and 2007)
Goodwill, net
Plasma plantations, net
Claims for tax refunds
Other assets
4,544,135
3,705,132
JUMLAH ASET
6,519,791
5,352,986
TOTAL ASSETS
2008
KEWAJIBAN LANCAR
Uang muka pelanggan
Hutang usaha
Pihak ketiga
Pihak hubungan istimewa
Hutang lain-lain
Beban masih harus dibayar
Hutang pajak
Pinjaman bank jangka pendek
Kewajiban diestimasi
Jumlah kewajiban lancar
161,206
Catatan/
Notes
12
1,016,167
26,735
140,313
167,048
HAK MINORITAS
180,331
2007
151,826
13,899
4,716
31,284
556,828
5,000
4,085
CURRENT LIABILITIES
Advances from customers
Trade payables
Third parties
Related parties
Other payables
Accrued expenses
Taxes payable
Short-term bank loan
Provisions
1,027,958
32,971
89,646
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Employee benefits obligations
122,617
141,809
MINORITY INTERESTS
260,320
265,869
13
25,586 2k,6c,13
9,424
97,961
14
452,036 2l,15a
16
4,085
EKUITAS
Modal saham biasa - nilai nominal
Rp 500 (Rupiah penuh)
Modal dasar 4.000.000.000 saham
Modal ditempatkan dan disetor penuh
1.574.745.000 saham
Tambahan modal disetor, bersih
2l,15c
2n,17
2b,18
157,500
4,127,769
157,500
3,032,126
EQUITY
Common share capital - par value
of Rp 500 (full amount)
Authorised 4,000,000,000 shares
Issued and fully paid
1,574,745,000 shares
Additional paid-in capital, net
Difference in value of
restructuring transactions among
entities under common control
Difference in equity
transactions of subsidiaries
Retained earnings
Appropriated
Unappropriated
Jumlah ekuitas
5,156,245
4,060,602
Total equity
6,519,791
5,352,986
787,373
83,476
19
20
787,373
83,476
(3,173)
2b
(3,173)
3,300
2b
3,300
2008
Penjualan bersih
Harga pokok penjualan
Laba kotor
Beban usaha
Beban penjualan
Beban umum dan administrasi
Catatan/
Notes
8,161,217
2i,22
5,960,954
(4,357,818)
2i,23
(2,773,747)
3,187,207
3,803,399
(161,273)
(264,782)
2i,24
2i,24
(426,055)
Laba usaha
Penghasilan/(beban) lain-lain
Keuntungan dari pelepasan
aset perkebunan
Keuntungan selisih
kurs, bersih
Selisih antara akumulasi
biaya pengembangan perkebunan
plasma dengan nilai konversi
Beban amortisasi goodwill
Beban bunga dan keuangan
Penghasilan bunga
Lain-lain, bersih
2007
3,377,344
Gross profit
(281,162)
22
2,906,045
29
78,310
2j
2,289
(16,592) 2g,11a
(6,375) 2b,10
(179) 2i,25
129,424
26
(15,814)
(25,191)
(5,707)
(7,434)
31,550
18,690
572,091
14,197
3,949,435
2,920,242
(1,233,917) 2l,15b
2,715,518
(880,335)
2,039,907
(84,499) 2b,18
2,631,019
Operating expenses
(88,168)
Selling expenses
(192,994) General and administrative expenses
403,317
1,670.76
Net sales
2o,27
(66,479)
Operating income
Other income/(expenses)
Gain on disposals of
plantation assets
Foreign exchange
gain, net
Difference between accumulated
plasma plantation development
costs and conversion value
Amortisation of goodwill
Interest and financial expenses
Interest income
Others, net
1,973,428
Net income
1,253.17
Catatan/
Notes
Tambahan
modal
disetor, bersih/
Additional
paid-in
capital, net
Modal saham/
Share
capital
787,373
83,476
787,373
83,476
787,373
83,476
787,373
83,476
Dividen kas
21
Dividen kas
21
(3,173)
Saldo laba/
Retained earnings
Telah ditentukan
Belum ditentukan
penggunaannya/
penggunaannya/
Appropriated
Unappropriated
3,300
157,500
1,973,428
1,973,428
(3,173)
3,300
157,500
3,032,126
4,060,602
(3,173)
3,300
157,500
3,032,126
4,060,602
(1,535,376)
(1,535,376)
2,631,019
2,631,019
3,300
157,500
4,127,769
5,156,245
(3,173)
1,720,091
Jumlah/
Total
(661,393)
2,748,567
(661,393)
Cash dividends
Cash dividends
2008
Arus kas dari aktivitas
operasi
Penerimaan dari pelanggan
Penerimaan penghasilan bunga
Pembayaran kepada pemasok dan karyawan
Pembayaran pajak
Pembayaran beban
operasional lainnya
Arus kas bersih yang diperoleh dari
aktivitas operasi
Arus kas dari aktivitas
investasi
Penambahan aset tetap
Penambahan tanaman belum menghasilkan
Penerimaan dari pelepasan
aset perkebunan
Penambahan perkebunan plasma, bersih
Pembayaran untuk akuisisi
anak perusahaan
Arus kas bersih yang digunakan untuk
aktivitas investasi
Arus kas dari aktivitas
pendanaan
Penerimaan pinjaman bank
Pembayaran:
- Pinjaman bank
- Bunga
- Dividen kas
Penambahan hutang/(piutang) kepada
pihak hubungan istimewa
Pembayaran dividen kas kepada
pemegang saham minoritas
Arus kas bersih yang digunakan untuk
aktivitas pendanaan
(Penurunan)/kenaikan bersih
kas dan setara kas
2007
8,155,293
101,398
(4,658,440)
(1,285,307)
6,071,321
23,685
(2,841,805)
(515,831)
(225,515)
(140,957)
2,087,429
2,596,413
(547,675)
(374,056)
(661,912)
(362,094)
550,970
(69,821)
(59,866)
(12,685)
(26,950)
(741,123)
(822,966)
9,513
(9,029)
(45,977)
(16,604)
(1,576,961)
(958,151)
(5,000)
(200)
(1,535,297)
80,000
(341,171)
(9,973)
(661,374)
815,296
85,559
2,036
1,012,772
195,440
867,676
1,012,772
(230,655)
1.
UMUM
1.
GENERAL
1.
UMUM (lanjutan)
1.
GENERAL (continued)
1.
UMUM (lanjutan)
1.
GENERAL (continued)
Lokasi/
Location
Tahun
beroperasi
komersial/
Year of
commercial
operations
Jumlah areal
tertanam
(hektar)/
Total
planted area
(hectares)
Jumlah aset
Persentase
(sebelum
kepemilikan/
dieliminasi)/
Percentage
Total assets
of
(before eliminations)
ownership
2008
2007
Riau
Riau
1993
1994
7,498
9,551
85.00
99.99
408,155
353,182
383,960
365,643
Riau
Riau
Riau
1987
1997
1999
14,472
5,414
5,547
99.99
99.99
75.00
318,223
196,795
216,180
337,315
223,313
191,118
Aceh
Aceh
Aceh
Aceh
1994
2003
1994
Pra-operasi/
Pre-operating
1995
1995
5,935
2,768
4,763
117
99.55
99.98
88.83
99.99
184,406
369,149
117,138
44,931
198,917
171,835
76,241
-
5,021
7,145
90.00
99.99
386,273
301,421
341,530
265,555
1997
1,065
99.99
232,539
238,391
1997
6,853
99.99
250,772
205,192
1998
5,259
94.99
153,206
153,959
1997
8,104
99.99
181,895
133,455
1997
929
99.80
54,601
37,685
3,350
99.80
148,260
20,963
1,011
99.80
71,879
16,633
Jambi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Barat/
West Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Sulawesi Tengah/
Central Sulawesi
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
1998
2,298
92.31
102,455
14,251
1,807
99.80
65,952
9,555
99.80
742
716
99.20
302
38
7,625
95.00
305,387
324,944
1999
8,358
95.00
290,682
299,428
1997
6,176
99.99
188,682
280,104
1.
UMUM (lanjutan)
1.
Lokasi/
Location
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Timur/
East Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
Kalimantan Selatan/
South Kalimantan
GENERAL (continued)
Tahun
beroperasi
komersial/
Year of
commercial
operations
Jumlah areal
tertanam
(hektar)/
Total
planted area
(hectares)
Jumlah aset
Persentase
(sebelum
kepemilikan/
dieliminasi)/
Percentage
Total assets
of
(before eliminations)
ownership
2008
2007
2000
6,117
95.00
199,663
160,232
1998
6,251
99.99
102,674
138,277
Pra-operasi/
Pre-operating
2003
3,309
99.99
147,098
88,996
8,125
99.99
165,307
84,018
2001
4,320
95.00
95,319
80,716
2002
2,048
95.00
57,589
49,633
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
1995
99.99
6,616
6,550
15,430
99.99
538,051
311,615
6,435
99.99
167,236
252,072
2006
5,020
99.99
220,168
159,448
2000
5,555
99.99
149,413
147,239
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
2000
4,366
99.98
101,320
21,346
996
99.99
16,257
9,424
314
99.60
47,978
6,564
99.67
11
99.99
190,566
59,877
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
301
99.80
9,905
250
99.80
2,084
250
99.99
518,409
206,517
Kalimantan Selatan/
South Kalimantan
1999
Banten
Kalimantan Tengah/
Central Kalimantan
Kalimantan Tengah/
Central Kalimantan
1995
Pra-operasi/
Pre-operating
Pra-operasi/
Pre-operating
508
-
99.96
99.99
14,751
8,071
10,131
-
99.99
8,060
1992
Pra-operasi/
Pre-operating
99.96
99.96
12,430
1,772
14,670
2,306
1.
UMUM (lanjutan)
1.
Dewan Komisaris
Presiden Komisaris
Wakil Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
Komisaris
GENERAL (continued)
The members of the Company's Board
Commissioners and Directors were as follows:
31 Desember/December 2008
31 Desember/December 2007
Board of Commissioners
Michael Dharmawan Ruslim
President Commissioner
Chiew Sin Cheok
Vice President Commissioner
Maruli Gultom
Vice President Commissioner
Gunawan Geniusahardja
Commissioner
Simon John Mawson
Commissioner
Patrick Morris Alexander *)
Commissioner
Harbrinderjit Singh Dillon *)
Commissioner
Stephen Zacharia Satyahadi *)
Commissioner
*) Komisaris Independen
Direksi
Presiden Direktur
Wakil Presiden Direktur
Direktur
Direktur
Direktur
Direktur
*) Independent Commissioner
Widya Wiryawan
Tonny Hermawan Koerhidayat
Joko Supriyono
Santosa
Bambang Palgoenadi
Juddy Arianto
Widya Wiryawan
Tonny Hermawan Koerhidayat
Joko Supriyono
Santosa
Bambang Palgoenadi
Juddy Arianto
2.
IKHTISAR
SIGNIFIKAN
of
KEBIJAKAN
AKUNTANSI
Directors
President Director
Vice President Director
Director
Director
Director
Director
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Basis of preparation
financial statements
of
consolidated
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
AKUNTANSI
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Prinsip-prinsip konsolidasi
b.
Principles of consolidation
Laporan
keuangan
konsolidasian
menggabungkan aset dan kewajiban pada
tanggal neraca dan hasil usaha untuk tahun
yang berakhir pada tanggal-tanggal tersebut
dari Perusahaan dan anak perusahaan di
mana Perusahaan memiliki kemampuan
secara langsung maupun tidak langsung
mengendalikan perusahaan - perusahaan
tersebut.
The
consolidated
financial
statements
incorporate the assets and liabilities at
balance sheet date and results of operations
for the years then ended of the Company and
subsidiaries in which the Company has the
ability to control the entities, directly or
indirectly.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Transaksi
restrukturisasi
antar
entitas
sepengendali dicatat dengan menggunakan
metode yang serupa dengan metode
penyatuan kepemilikan. Selisih antara nilai
perolehan investasi dengan proporsional nilai
buku aset bersih anak perusahaan yang
diakuisisi dicatat dalam akun Selisih nilai
transaksi
restrukturisasi
antar
entitas
sepengendali dalam bagian ekuitas pada
neraca konsolidasian.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
c.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
e.
Persediaan
ACCOUNTING
d.
Inventories
Tanaman perkebunan
Tanaman belum menghasilkan dinyatakan
sebesar harga perolehan yang meliputi biaya
persiapan lahan, penanaman, pemupukan
dan pemeliharaan termasuk kapitalisasi biaya
pinjaman yang digunakan untuk membiayai
pengembangan
tanaman
belum
menghasilkan dan biaya tidak langsung
lainnya yang dialokasikan berdasarkan luas
hektar tertanam pada awal tahun. Pada saat
tanaman sudah menghasilkan, akumulasi
harga perolehan tersebut akan direklasifikasi
ke tanaman menghasilkan. Penyusutan
tanaman menghasilkan dimulai pada tahun
tanaman tersebut menghasilkan dengan
menggunakan metode garis lurus selama
taksiran masa manfaat ekonomis yaitu 20
tahun.
e.
Plantations
Immature plantations are stated at acquisition
cost which includes costs incurred for field
preparation,
planting,
fertilising
and
maintenance, capitalisation of borrowing
costs incurred on loans used to finance the
development of immature plantations and an
allocation of other indirect costs based on
planted hectares at the beginning of the year.
When the plantations are mature, the
accumulated costs are reclassified to mature
plantations.
Depreciation
of
mature
plantations commences in the year when the
plantations are mature using the straight-line
method over the estimated useful life of 20
years.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
e.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Tanaman
kelapa
sawit
dinyatakan
menghasilkan bila telah berumur tiga sampai
dengan empat tahun yang pada umumnya
telah menghasilkan Tandan Buah Segar
(TBS) rata-rata empat sampai dengan enam
ton per hektar dalam satu tahun. Tanaman
karet dinyatakan menghasilkan bila telah
berumur lima sampai dengan enam tahun.
f.
Aset tetap
ACCOUNTING
Plantations (continued)
Oil palm plantations are considered mature
within three to four years after planting and
generating average annual Fresh Fruit
Bunches (FFB) of four to six tons per hectare.
Rubber plantations are considered mature
within five to six years after planting.
f.
Tahun/Years
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan perumahan
20
20
5, 8 dan/and 20
5
5
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
f.
g.
h.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Perkebunan plasma
g.
Plasma plantations
Biaya-biaya
yang
terjadi
dalam
pengembangan perkebunan plasma sampai
perkebunan
tersebut
siap
dikonversi
dikapitalisasi ke akun perkebunan plasma.
Pengembangan perkebunan plasma dibiayai
oleh kredit investasi perkebunan plasma dari
bank atau pembiayaan sendiri. Akumulasi
biaya pengembangan perkebunan plasma
disajikan dengan nilai bersih setelah dikurangi
dengan kredit investasi perkebunan plasma
yang diterima sebagai aset atau kewajiban
dalam akun Perkebunan plasma, bersih.
Selisih
antara
akumulasi
biaya
pengembangan perkebunan plasma dengan
nilai konversinya dibebankan pada laporan
laba rugi konsolidasian (lihat Catatan 11).
Beban tangguhan
Beban yang timbul untuk perpanjangan hak
atas tanah ditangguhkan dan diamortisasi
dengan metode garis lurus selama periode
hak atas tanah.
h.
Deferred charges
Costs incurred in association with the
extension of land rights are deferred and
amortised using the straight-line method over
the period of the land rights.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
i.
j.
k.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
j.
k.
Perusahaan
dan
anak
perusahaan
mempunyai transaksi dengan pihak hubungan
istimewa. Definisi pihak hubungan istimewa
yang dipakai adalah sesuai dengan PSAK No.
7,
Pengungkapan
Pihak-Pihak
yang
Mempunyai Hubungan Istimewa.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
l.
m.
AKUNTANSI
Pajak penghasilan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Income taxes
Kewajiban diestimasi
Kewajiban diestimasi diakui apabila Grup
memiliki kewajiban hukum maupun konstruktif
sebagai akibat peristiwa masa lalu, dan besar
kemungkinan penyelesaian kewajiban tersebut
mengakibatkan arus keluar sumber daya dan
jumlahnya dapat diestimasi secara andal.
Kewajiban diestimasi tidak diakui untuk
kerugian operasi masa depan.
m.
Provisions
Provisions are recognised when the Group
has a present legal or constructive obligation
as a result of past events and it is probable
that an outflow of resources embodying
economic benefits will be required to settle
the obligation and a reliable estimate can be
made of the amount of the obligation.
Provisions are not recognised for future
operating losses.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
n.
AKUNTANSI
Imbalan kerja
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
Employee benefits
Imbalan pensiun
Pension benefits
Past
service
costs
are
recognised
immediately in the consolidated statements
of income, except those which will be vested
if the employee remains in service for certain
period of time (vesting period). In this case,
the past-service costs are amortised on a
straight-line basis over the vesting period.
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
n.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
o.
p.
AKUNTANSI
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Pelaporan segmen
Grup bergerak dalam usaha perkebunan di
wilayah Republik Indonesia, terdiri dari
perkebunan kelapa sawit dan karet, dan
melaporkan informasi segmen usaha tersebut
berdasarkan jenis produk dan segmen
geografis menurut lokasi aset utama
(tanaman perkebunan).
p.
Segment reporting
The Group is engaged in plantation business
in the region of the Republic of Indonesia,
which consist of oil palm and rubber, and
reports the business segment information
based on type of product and geographical
segment information on the basis of location
of major assets (plantation).
3.
3.
Persentase
kepemilikan/
Percentage of
ownership
2008 :
PT Subur Agro Makmur
PT Subur Maju Makmur
PT Sumber Rahmat Sentosa
PT Citra Semesta Lestari
PT Sumber Utama Makmur
2007 :
PT Subur Agro Makmur
PT Subur Maju Makmur
PT Subur Abadi Plantations
PT Surya Cemerlang Permai
PT Sawit Indonesia
PT Sawit Jaya Abadi
PT Rimbunan Alam Sentosa
PT Agro Nusa Abadi
PT Cipta Agro Nusantara
PT Nirmala Agro Lestari *)
PT Bhadra Cemerlang *)
PT Cipta Narada Lestari *)
98.00%
98.00%
80.00%
100.00%
100.00%
100.00%
100.00%
80.00%
80.00%
80.00%
80.00%
80.00%
20.00%
2.27%
20.00%
ACQUISITIONS OF SUBSIDIARIES
Summary of acquisitions made by the Company
and subsidiary in 2008 and 2007 is as follows:
Harga perolehan
investasi/
Cost of
investment
Nilai wajar
aset bersih yang
diakuisisi/
Fair value of
net assets
acquired
Goodwill/
Goodwill
5,163
7,508
5
5
4
(464)
(236)
4
5,163
7,508
469
241
-
12,685
(696)
13,381
10,000
10,000
4,500
1,700
4
4
4
4
4
290
300
140
250
250
250
10
4
4
4
4
4
(1,398)
195
(189)
9,750
9,750
4,250
1,690
1,688
105
329
26,950
(612)
27,562
4.
4.
2007
2008
Kas
9,701
Bank
Pihak ketiga
Rupiah
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Rakyat
Indonesia Tbk
PT Bank Sulawesi Tengah
PT Bank CIMB Niaga Tbk
PT Bank Rabobank
International Indonesia
PT Bank Central Asia Tbk
PT Bank Mizuho Indonesia
PT Bank Mega Tbk
Dolar AS
PT Bank Rabobank
International Indonesia
PT Bank Mega Tbk
PT Bank Central Asia Tbk
Standard Chartered Bank,
Jakarta
PT Bank CIMB Niaga Tbk
Citibank, N.A., Jakarta
PT Bank Mandiri Tbk
PT Bank Mizuho Indonesia
Deposito berjangka
Pihak ketiga
Rupiah
PT Bank Mega Tbk
PT Bank International
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Pan Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank CIMB Niaga Tbk
PT Bank Tabungan
Pensiunan Nasional
ANZ Panin Bank
PT Bank Rakyat
Indonesia Tbk
PT Bank Mayapada
Internasional Tbk
PT Bank Danamon Tbk
PT Bank UOB Indonesia
PT Bank OCBC NISP Tbk
Saldo dipindahkan
10,917
15,865
9,457
52,939
30,821
5,690
5,546
829
2,252
1,485
1,161
561
105
5
2
7,996
105
5
2
38,060
96,766
9,144
758
657
69,553
19
558
517
185
98
35
29
445
3,833
85
30
25
11,423
74,548
129,804
117,600
43,309
96,649
32,342
30,952
17,475
14,420
162,926
12,785
10,490
6,059
10,350
3,425
-
3,000
66,139
84,646
19,540
305,352
556,559
Cash on hand
Cash in banks
Third parties
Rupiah
PT Bank Negara
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Rakyat
Indonesia Tbk
PT Bank Sulawesi Tengah
PT Bank CIMB Niaga Tbk
PT Bank Rabobank
International Indonesia
PT Bank Central Asia Tbk
PT Bank Mizuho Indonesia
PT Bank Mega Tbk
US Dollars
PT Bank Rabobank
International Indonesia
PT Bank Mega Tbk
PT Bank Central Asia Tbk
Standard Chartered Bank,
Jakarta
PT Bank CIMB Niaga Tbk
Citibank, N.A., Jakarta
PT Bank Mandiri Tbk
PT Bank Mizuho Indonesia
Time deposits
Third parties
Rupiah
PT Bank Mega Tbk
PT Bank International
Indonesia Tbk
PT Bank Rabobank
International Indonesia
PT Bank Pan Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank CIMB Niaga Tbk
PT Bank Tabungan
Pensiunan Nasional
ANZ Panin Bank
PT Bank Rakyat
Indonesia Tbk
PT Bank Mayapada
Internasional Tbk
PT Bank Danamon Tbk
PT Bank UOB Indonesia
PT Bank OCBC NISP Tbk
Carried forward balance
4.
4.
2007
2008
Saldo dipindahkan
305,352
Dolar AS
PT Bank Mega Tbk
ANZ Panin Bank
PT Bank China Trust
Indonesia
PT Bank Rakyat
Indonesia Tbk
PT Bank CIMB Niaga Tbk
PT Bank International
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Danamon Tbk
PT Bank DBS Indonesia
PT Bank OCBC NISP Tbk
PT Bank Finconesia
556,559
61,607
31,629
305,352
649,795
149,382
77,010
4,810
4,709
61,611
54,939
49,041
14,145
38,668
27,375
21,976
7,939
-
4,744
9,419
4,710
487,941
42,537
15,199
104,836
US Dollars
PT Bank Mega Tbk
ANZ Panin Bank
PT Bank China Trust
Indonesia
PT Bank Rakyat
Indonesia Tbk
PT Bank CIMB Niaga Tbk
PT Bank International
Indonesia Tbk
PT Bank Mandiri Tbk
PT Bank Negara
Indonesia Tbk
PT Bank Danamon Tbk
PT Bank DBS Indonesia
PT Bank OCBC NISP Tbk
PT Bank Finconesia
Related party
(see Note 6c)
20,000
13,373
867,676
1,012,772
Reksadana-Kresna Sekuritas
Pihak ketiga
Rupiah
MR Bond - Pendapatan Tetap
10.00% - 14.50%
5.50% - 7.00%
Time deposits
Rupiah
US Dollars
5.
PIUTANG USAHA
5.
2007
2008
Pihak ketiga
Rupiah
Dolar AS
128
16,366
32,839
79,235
16,494
112,074
(148)
16,346
Third parties
Rupiah
US Dollars
111,664
A summary of the aging of trade receivables is as
follows:
2007
16,891
93,433
1,750
16,494
112,074
(148)
16,346
(410)
111,664
Movements of the provision for doubtful accounts
are as follows:
2007
2008
Saldo akhir
(410)
11,386
2,000
3,108
Saldo awal
Penghapusan
TRADE RECEIVABLES
410
(262)
148
1,681
(1,271)
410
Beginning balance
Written-off
Ending balance
6.
a.
b.
6.
Pembelian peralatan/
Purchases of equipment
Jasa perbankan/
Banking services
Pinjaman/Loan
Pembiayaan/Financing
b.
2008
Pembelian alat pengangkutan,
peralatan, suku cadang
dan sewa kendaraan
dari AI, SHN
UT, TN, SAT
SAR dan AOP
(persentase dari harga
pokok penjualan)
Beban sewa kendaraan
dari SAR
(persentase dari
beban usaha)
Pendapatan bunga atas pinjaman
kepada BPS (persentase
dari jumlah pendapatan bunga)
112,289
7,374
256
3%
2%
46,651
644
540
2%
Purchases of vehicles,
equipment, spareparts
and vehicle rental
expense from AI, SHN
UT, TN, SAT
SAR and AOP
(percentage of cost of
goods sold)
2%
6.
6.
Kewajiban
Hutang usaha pihak
hubungan istimewa (Rupiah)
- PT United Tractors Tbk
- PT Traktor Nusantara
- PT Astra International Tbk
- PT Swadaya Harapan
Nusantara
- PT Astra Otoparts Tbk
- PT Serasi Autoraya
- PT Astra Graphia
Information Technology
- PT Astra Sedaya Finance
c.
2008
Aset
Kas dan setara kas
PT Bank Permata Tbk
- Bank
Rupiah
Dolar AS
- Deposito berjangka
Rupiah
13,886
1,313
27,216
6,262
71,358
15,199
104,836
9,514
15,269
4,859
3,471
10,914
164
2,067
1,262
590
116
115
-
19
-
639
25,586
13,899
Assets
Cash and cash equivalents
PT Bank Permata Tbk
Cash in bank Rupiah
US Dollars
Time deposits Rupiah
Liabilities
Trade payables to related
parties (Rupiah)
PT United Tractors Tbk PT Traktor Nusantara PT Astra International Tbk PT Swadaya Harapan Nusantara
PT Astra Otoparts Tbk PT Serasi Autoraya PT Astra Graphia Information Technology
PT Astra Sedaya Finance -
7.
PERSEDIAAN
7.
INVENTORIES
2007
2008
Barang jadi
Produk kelapa sawit
Produk karet
281,440
2,271
252,740
283,711
2,935
7,358
Work in progress
356,603
116,158
40,198
14,218
10,840
9,208
35,019
53,356
21,818
7,244
3,594
1,713
Supplies
Fertilizer
Planting materials
Spare parts
Pesticide
Fuel
Others
547,225
122,744
(21,537)
781,363
8.
Finished goods
Oil palm products
Rubber products
250,441
2,299
413,813
TANAMAN PERKEBUNAN
a.
8.
Tanaman menghasilkan
PLANTATIONS
a.
Mature plantations
2008
Saldo awal/
Beginning
balance
Harga perolehan
Kelapa sawit
Karet
Akumulasi penyusutan
Kelapa sawit
Karet
Penambahan/ Reklasifikasi/
Additions
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
1,207,204
19,834
13,827
-
(32,641)
(19,834)
1,188,390
-
1,227,038
13,827
(52,475)
1,188,390
(543,310)
(8,492)
(61,184)
(977)
16,757
9,469
(587,737)
-
(551,802)
(62,161)
26,226
(587,737)
675,236
600,653
Acquisition costs
Oil palm
Rubber
Accumulated
depreciation
Oil palm
Rubber
8.
8.
PLANTATIONS (continued)
a.
2007
Saldo awal/
Beginning
balance
Harga perolehan
Kelapa sawit
Karet
Kakao
Akumulasi penyusutan
Kelapa sawit
Karet
Kakao
Penambahan/ Reklasifikasi/
Additions
Reclassification
Saldo akhir/
Ending
balance
1,202,695
20,910
470
4,092
-
417
-
(1,076)
(470)
1,207,204
19,834
-
1,224,075
4,092
417
(1,546)
1,227,038
(482,386)
(8,076)
(245)
(60,924)
(1,045)
(8)
629
253
(543,310)
(8,492)
-
(490,707)
(61,977)
882
(551,802)
733,368
675,236
Pengurangan/
Disposals
Reklasifikasi/
Reclassification
Pengurangan/
Disposals
Saldo akhir/
Ending
balance
2008
659,536
7,760
667,296
689,723
4,431
694,154
(13,827)
(13,827)
(11,000)
(11,000)
1,324,432
12,191
1,336,623
2007
Harga perolehan
Kelapa sawit
Karet
c.
Immature plantations
2008
Harga perolehan
Kelapa sawit
Karet
Accumulated
depreciation
Oil palm
Rubber
Cocoa
Penambahan/
Additions
Acquisition costs
Oil palm
Rubber
Cocoa
Acquisition costs
Oil palm
Rubber
2007
293,442
1,603
295,045
366,511
6,157
372,668
(417)
(417)
c.
659,536
7,760
667,296
Acquisition costs
Oil palm
Rubber
Planted area
A summary of movement in the total planted
area owned by the Group is as follows:
Tanaman
Tanaman belum
menghasilkan/ menghasilkan/
Mature
Immature
plantations
plantations
(Hektar/
(Hektar/
Hectares)
Hectares)
Jumlah areal
tertanam/
Total
planted area
(Hektar/
Hectares)
140,327
1,927
131
(631)
23,155
17,692
(131)
-
163,482
19,619
(631)
141,754
40,716
182,470
141,754
223
(7,245)
40,716
19,360
(223)
(368)
182,470
19,360
(7,613)
134,732
59,485
194,217
8.
8.
PLANTATIONS (continued)
c.
2008
Tanaman
Tanaman belum
menghasilkan/ menghasilkan/
Mature
Immature
plantations
plantations
(Hektar/
(Hektar/
Hectares)
Hectares)
Kalimantan
Sumatra
Sulawesi
Jawa
Jumlah areal
tertanam/
Total
planted area
(Hektar/
Hectares)
53,294
53,882
27,556
-
41,509
7,204
10,264
508
94,803
61,086
37,820
508
134,732
59,485
194,217
Kalimatan
Sumatra
Sulawesi
Java
2007
Tanaman
Tanaman belum Jumlah areal
menghasilkan/ menghasilkan/
tertanam/
Mature
Immature
Total
plantations
plantations
planted area
(Hektar/
(Hektar/
(Hektar/
Hectares)
Hectare)
Hectares)
Kalimantan
Sumatra
Sulawesi
Jawa
59,198
55,301
27,255
-
33,711
4,255
2,242
508
92,909
59,556
29,497
508
141,754
40,716
182,470
9.
ASET TETAP
Kalimatan
Sumatra
Sulawesi
Java
9.
2008
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Harga perolehan
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
Saldo dipindahkan
102,249
430,410
462
650
16,653
(5,422)
(9,059)
97,289
438,654
794,147
766,698
257,916
425
33,460
123,708
49,703
144,124
30,656
(69,181)
(62,512)
(9,656)
775,094
881,770
402,624
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
48,010
6,031
12,389
(21,584)
44,846
2,399,430
164,736
253,525
(177,414) 2,640,277
9.
9.
2008
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Saldo dipindahkan
Aset dalam penyelesaian
Prasarana jalan dan jembatan
Mesin dan peralatan
Peralatan kantor
Bangunan, instalasi dan
mesin
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
2,399,430
164,736
253,525
17,630
76,380
9,812
51,012
136,150
5,033
(14,683)
(110,580)
(12,197)
(4,799)
(4,006)
(360)
49,160
97,944
2,288
109,082
190,744
(116,065)
(6,908)
176,853
212,904
382,939
(253,525)
(16,073)
326,245
2,612,334
547,675
(177,414) 2,640,277
(193,487) 2,966,522
(162,006)
(21,462)
(375)
4,604
(179,239)
(217,622)
(291,510)
(147,864)
(37,172)
(68,779)
(44,475)
26,363
(21,529)
(4,564)
12,327
22,412
8,773
(216,104)
(359,406)
(188,130)
(37,758)
(5,327)
105
21,109
(856,760)
(177,215)
69,225
1,755,574
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
2007
Saldo awal/
Reklasifikasi/
Saldo akhir/
Beginning Penambahan/ Reclassifi- Pengurangan/ Ending
balance
Additions
cations
Disposals
balance
Harga perolehan
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
Aset dalam penyelesaian
Prasarana jalan dan jembatan
Mesin dan peralatan
Peralatan kantor
Bangunan, instalasi dan
mesin
Akumulasi penyusutan
Prasarana jalan dan jembatan
Bangunan, instalasi dan
mesin
Mesin dan peralatan
Alat pengangkutan
Peralatan kantor dan
perumahan
87,127
406,428
15,122
-
24,065
(83)
102,249
430,410
664,323
597,573
197,481
3,100
40,307
57,306
133,360
135,335
4,222
(6,636)
(6,517)
(1,093)
794,147
766,698
257,916
Acquisition costs
Land
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
45,415
3,660
(829)
48,010
1,998,347
119,495
296,746
28,576
127,337
6,441
22,063
114,199
3,392
(23,981)
(163,978)
(21)
(9,028)
(1,178)
-
17,630
76,380
9,812
103,155
114,907
(108,766)
(214)
109,082
265,509
254,561
(296,746)
(10,420)
212,904
2,263,856
374,056
(141,607)
(20,461)
(194,076)
(230,655)
(118,242)
(37,482)
(55,641)
(28,945)
(34,623)
(3,904)
(719,203)
(146,433)
1,544,653
(236)
(15,158) 2,399,430
(25,578) 2,612,334
62
(162,006)
11,323
(10,278)
(1,024)
2,613
5,064
347
(217,622)
(291,510)
(147,864)
(21)
790
Construction in progress
Roads and bridges
Machinery and equipment
Office equipment
Buildings, installations and
machinery
8,876
Accumulated depreciation
Roads and bridges
Buildings, installations and
machinery
Machinery and equipment
Vehicles
9.
9.
Penyusutan
berikut:
aset
tetap
dialokasikan
sebagai
2008
Beban produksi
Beban umum dan administrasi
Tanaman belum menghasilkan
2007
119,561
109,988
25,412
32,242
21,779
14,666
177,215
146,433
Costs of production
General and administrative
expenses
Immature plantations
10.
GOODWILL, BERSIH
10.
2007
2008
114,513
86,951
13,381
27,562
127,894
114,513
(47,566)
(6,375)
(41,859)
(5,707)
(53,941)
(47,566)
73,953
66,947
Goodwill, bersih
11.
GOODWILL, NET
11.
The investment credit agreements for the PIRTrans scheme are signed by the subsidiaries, while
the agreements for the KKPA scheme are signed
by the plasma farmers through local cooperatives
(KUD) as their representatives. When the plasma
plantations are mature and meet certain criteria
required by the government, the plasma
plantations will be handed over to the plasma
farmers (conversion of plasma plantations).
11.
11.
Bank
Jumlah fasilitas
kredit termasuk
bunga masa
pengembangan/
Credit
facility including
interest during
development stage
Luas hektar
yang didanai/
Funded
area
Suku bunga
pinjaman
per tahun/
Interest
rate
per annum
Pola KKPA
PT Sari Aditya Loka
PT Sari Aditya Loka
PT Eka Dura Indonesia
PT Sari Lembah Subur
PT Kimia Tirta Utama
PT Tunggal Perkasa
Plantations
KKPA scheme
Permata
Niaga
Niaga
Niaga
Niaga
BCA
101,314
12,276
14,583
14,583
24,005
8,764 ha
1,020 ha
1,000 ha
1,000 ha
1,000 ha
14%
16%
16%
16%
16%
19,621
1.000 ha
15%
11.
Perkebunan
plasma,
bersih,
yang
disajikan sebagai aset pada neraca
11.
2008
Biaya pengembangan
perkebunan plasma/
Plasma plantation
Kredit investasi/
development costs
Investment credits
Saldo awal
Penambahan biaya
pengembangan
Kapitalisasi bunga
Penambahan pinjaman
Nilai konversi
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
(lihat Catatan 2g)
216,111
(84,743)
72,242
396
(10,338)
(396)
(2,398)
10,315
Saldo akhir
261,819
(16,592)
(77,222)
2007
Biaya pengembangan
perkebunan plasma/
Plasma plantation
Kredit investasi/
development costs
Investment credits
Saldo awal
Penambahan biaya
pengembangan
Kapitalisasi bunga
Penambahan pinjaman
Nilai konversi
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
(lihat Catatan 2g)
238,988
Saldo akhir
216,111
63,839
3,927
(65,452)
(25,191)
(142,295)
(3,927)
(3,427)
64,906
(84,743)
Perkebunan
plasma, bersih/
Plasma
plantations, net
131,368
Beginning balance
Additional development
72,242
costs
- Capitalisation of interest
(2,398)
Addition of loans
(23)
Conversion value
Difference between
accumulated plasma
plantation development
costs and conversion
(16,592)
value (see Note 2g)
184,597
Ending balance
Perkebunan
plasma, bersih/
Plasma
plantations, net
96,693
Beginning balance
Additional development
63,839
costs
- Capitalisation of interest
(3,427)
Addition of loans
(546)
Conversion value
Difference between
accumulated plasma
plantation development
costs and conversion
(25,191)
value (see Note 2g)
131,368
Ending balance
11.
11.
Planted area
A summary of the movement in the total
planted areas of plasma plantations is as
follows:
Tanaman
Tanaman belum Jumlah areal
menghasilkan/ menghasilkan/
tertanam/
Mature
Immature
Total
plantations
plantations
planted area
(Hektar/
(Hektar/
(Hektar/
Hectares)
Hectares)
Hectares)
Saldo awal 2007
Penambahan
Reklasifikasi
45,975
1,058
9,301
445
(1,058)
55,276
445
-
47,033
8,688
55,721
47,033
2,434
8,688
1,453
(2,434)
55,721
1,453
-
49,467
7,707
57,174
2008
Telah
Belum
diserahterimakan/ diserahterimakan/
Handed over
Not handed over
(Hektar/
(Hektar/
Hectares)
Hectares)
Sumatra
Kalimantan
Sulawesi
35,310
8,070
12,508
1,286
-
47,818
1,286
8,070
43,380
13,794
57,174
2007
Telah
Belum
diserahterimakan/ diserahterimakan/
Handed over
Not handed over
(Hektar/
(Hektar/
Hectares)
Hectares)
Sumatra
Sulawesi
12.
Jumlah
tertanam/
Total planted
(Hektar/
Hectares)
Jumlah
tertanam/
Total planted
(Hektar/
Hectares)
34,664
8,070
12,987
-
47,651
8,070
42,734
12,987
55,721
12.
Sumatra
Kalimantan
Sulawesi
Sumatra
Sulawesi
13.
HUTANG USAHA
13.
TRADE PAYABLES
2007
2008
Rupiah
Pihak ketiga
Pihak hubungan istimewa
(lihat Catatan 6c)
265,869
151,826
25,586
13,899
291,455
165,725
14.
14.
ACCRUED EXPENSES
2007
2008
Gaji, upah dan kesejahteraan
karyawan
Biaya angkut
Jasa profesional
Bunga
Lain-lain
15.
17,366
12,248
5,101
63,246
19,931
6,955
4,060
21
317
97,961
31,284
PERPAJAKAN
a.
15.
Hutang pajak
TAXATION
a.
2008
Rupiah
Third parties
Related parties
(see Note 6c)
Taxes payable
2007
Perusahaan
Pajak penghasilan:
Pasal 21
Pasal 23
Pasal 25
Pasal 26
7,804
1,699
616
204
5,762
1,206
-
Saldo dipindahkan
10,323
6,968
Company
Income taxes:
Article 21
Article 23
Article 25
Article 26
Carried forward balance
15.
PERPAJAKAN (lanjutan)
a.
15.
TAXATION (continued)
a.
2007
2008
Saldo dipindahkan
Anak perusahaan
Pajak penghasilan:
Pasal 21
Pasal 22
Pasal 23
Pasal 25
Pasal 29
Pajak Pertambahan Nilai,
bersih
Pajak ekspor CPO
b.
10,323
16,022
173
3,410
41,321
474,499
15,923
94
14,055
380
441,713
549,860
452,036
556,828
b.
2008
Anak perusahaan
Kini
Final
Tangguhan
Konsolidasian
Kini
Final
Tangguhan
6,968
12,446
339
5,622
72,766
334,523
Perusahaan
Kini
Final
Tangguhan
Subsidiaries
Income taxes:
Article 21
Article 22
Article 23
Article 25
Article 29
Value Added Tax, net
CPO export tax
36,742
21,511
(1,272)
13,189
4,336
(1,243)
56,981
16,282
1,172,715
4,894
(673)
861,530
1,631
892
1,176,936
864,053
1,209,457
26,405
(1,945)
874,719
5,967
(351)
1,233,917
880,335
Company
Current
Final
Deferred
Subsidiaries
Current
Final
Deferred
Consolidated
Current
Final
Deferred
15.
PERPAJAKAN (lanjutan)
b.
15.
TAXATION (continued)
b.
2008
2007
3,949,435
2,920,242
(3,460,096)
(2,874,198)
1,614,025
821,753
2,103,364
867,797
1,753
8,067
(1,882,162)
4,083
4,748
(732,482)
(362)
(108,131)
(603)
(21,680)
122,529
121,863
(77,841)
122,529
44,022
36,742
13,189
1,172,715
861,530
1,209,457
36,742
13,189
(24,506)
(13,443)
(32)
(18,353)
-
(37,981)
(18,353)
Total
(1,239)
(5,164)
15.
PERPAJAKAN (lanjutan)
b.
15.
TAXATION (continued)
b.
2008
Beban pajak penghasilan
kini - anak perusahaan
1,172,715
861,530
(501)
(17,800)
(819,891)
(1,417)
(6,975)
(378,639)
(838,192)
(387,031)
Total
334,523
474,499
Berdasarkan
peraturan
perpajakan
Indonesia, Perusahaan dan anak perusahaan
menghitung, menetapkan, dan membayar
sendiri besarnya jumlah pajak yang
terhutang. Direktorat Jenderal Pajak (DJP)
dapat menetapkan atau mengubah kewajiban
pajak dalam batas waktu sepuluh tahun sejak
tanggal terhutangnya pajak atau sampai
dengan 2013, mana yang lebih dahulu
(berdasarkan peraturan perpajakan yang
berlaku sejak 2008, DJP dapat menetapkan
atau mengubah kewajiban pajak dalam batas
waktu lima tahun sejak tanggal terhutangnya
pajak).
15.
PERPAJAKAN (lanjutan)
b.
15.
b.
2008
Laba Perusahaan sebelum
pajak penghasilan
TAXATION (continued)
2,103,364
867,797
630,992
260,322
Tax calculated at
applicable rate
(564,649)
(32,439)
(219,745)
(6,504)
526
21,511
1,225
4,336
1,040
(23,352)
56,981
16,282
1,176,936
864,053
1,233,917
880,335
15.
PERPAJAKAN (lanjutan)
c.
15.
Anak perusahaan
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan piutang
tak tertagih
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
TAXATION (continued)
c.
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2007
Perusahaan
Penyisihan kerugian
pelepasan
anak perusahaan
2008
1,226
(205)
1,021
(1,310)
129
(1,181)
4,012
1,348
5,360
3,928
1,272
5,200
60,359
(10,101)
50,258
44
(19)
25
2,415
2,415
10,129
2,571
12,700
(12,016)
2,919
(9,097)
58,516
(2,215)
56,301
62,444
(943)
61,501
Company
Provision for loss
on disposal of
subsidiaries
Difference between tax and
accounting net book value
of property, plant and
equipment
Provision for employee
benefits
Subsidiaries
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for doubtful
accounts
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax and
accounting net book value
of property, plant and
equipment
15.
PERPAJAKAN (lanjutan)
c.
15.
Anak perusahaan
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan piutang
tak tertagih
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
TAXATION (continued)
c.
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2007
Perusahaan
2008
-
13,909
(2,796)
11,113
79
(79)
2,969
2,969
11,430
3,525
14,955
(55,041)
(731)
(55,772)
(29,623)
2,888
(26,735)
(29,623)
2,888
(26,735)
Company
Subsidiaries
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for doubtful
accounts
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax and
accounting net book value
of property, plant and
equipment
15.
PERPAJAKAN (lanjutan)
c.
15.
Anak perusahaan
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan piutang
tak tertagih
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
TAXATION (continued)
c.
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2006
Perusahaan
Penyisihan kerugian
pelepasan
anak perusahaan
1,226
(1,128)
2007
(182)
1,226
(1,310)
2,587
1,425
4,012
2,685
1,243
3,928
68,858
798
5,856
(16,587)
263
(754)
2,549
881
69,121
44
8,405
(15,706)
58,925
2,939
61,864
61,610
4,182
65,792
Company
Provision for loss
on disposal of
subsidiaries
Difference between tax and
accounting net book value
of property, plant and
equipment
Provision for employee
benefits
Subsidiaries
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for doubtful
accounts
Provision for employee
benefits
Difference between tax and
accounting net book value
of property, plant and
equipment
15.
PERPAJAKAN (lanjutan)
c.
15.
c.
Anak perusahaan
Akumulasi rugi pajak
Selisih antara akumulasi
biaya pengembangan
perkebunan plasma
dengan nilai
konversi
Penyisihan piutang
tak tertagih
Penyisihan penurunan
nilai persediaan
Penyisihan imbalan kerja
Selisih nilai buku aset
tetap fiskal dan
akuntansi
(Dibebankan)/
dikreditkan ke
laporan
laba rugi/
(Charged)/
credited to
statement
of income
2006
Perusahaan
TAXATION (continued)
2007
-
1,335
(1,335)
3,653
1,494
5,147
460
(381)
79
67
(67)
8,857
4,296
13,153
(43,512)
(7,838)
(51,350)
(29,140)
(3,831)
(32,971)
(29,140)
(3,831)
(32,971)
Company
Subsidiaries
Accumulated tax losses
Difference between
accumulated plasma
plantation development
costs and conversion
value
Provision for doubtful
accounts
Provision for decline
in value of inventories
Provision for employee
benefits
Difference between tax and
accounting net book value
of property, plant and
equipment
15.
PERPAJAKAN (lanjutan)
c.
15.
TAXATION (continued)
c.
2007
2008
1 tahun
2 tahun
3 tahun
4 tahun
5 tahun
d.
1,617
6,173
7,412
5,170
11,134
1,571
1,653
8,130
7,492
5,104
31,506
23,950
restitusi
d.
pajak
adalah
7,748
191,910
23,990
234,713
199,658
258,703
2007
Perusahaan
Perusahaan telah menerima Surat
Ketetapan Pajak Kurang Bayar atas
berbagai jenis pajak untuk tahun pajak
2003, 2004, 2005 dan 2006 sejumlah
Rp 1.297 juta, dan telah dibayar untuk
memenuhi proses keberatan dan
banding.
Perusahaan
juga
telah
menerima Surat Ketetapan Pajak Lebih
Bayar atas Pajak Pertambahan Nilai
tahun 2004 sebesar Rp 9.958 juta
dibanding jumlah yang dilaporkan
Perusahaan sebesar Rp 10.099 juta,
dimana
manajemen
mengajukan
banding atas selisih sebesar Rp 141
juta. Jumlah klaim keberatan dan
banding tersebut sebesar Rp 1.438 juta
dicatat dalam akun Tagihan restitusi
pajak pada neraca konsolidasian per 31
Desember 2008
1 year
2 years
3 years
4 years
5 years
2008
Perusahaan
Anak perusahaan
Company
Subsidiaries
Claims
for
tax
refunds
represent
overpayments of current and previous years
corporate income tax and other taxes which
have not been audited by the Directorate
General of Tax (DGT) and payments of tax
assessments received by the Company and
subsidiaries for which objections and
appeals have been submitted to the DGT.
e.
Tax assessments
Company
The Company has received tax
assessment letters for underpayment of
various taxes for fiscal years 2003,
2004, 2005 and 2006 totalling Rp 1,297
million, which have been paid for the
purpose of filing the objections and
appeals. The Company has also
received a tax assessment letter for
overpayment of Value Added Tax for
fiscal year 2004 amounting Rp 9,958
million compared with the Companys
tax returns of Rp 10,099 million, where
the difference of Rp 141 million was
filed as an appeal. Total claim for
objections and appeal of Rp 1,438
million was recorded as Claims for tax
refund in the consolidated balance
sheet as of 31 December 2008
15.
PERPAJAKAN (lanjutan)
e.
15.
TAXATION (continued)
e.
Perusahaan (lanjutan)
Company (continued)
16.
Anak perusahaan
Subsidiaries
Manajemen
tidak
setuju
dengan
ketetapan-ketetapan
tersebut
dan
mengajukan keberatan dan banding,
namun masih belum memperoleh
tanggapan dari DJP ataupun pengadilan
pajak sampai dengan tanggal laporan
keuangan konsolidasian ini.
16.
2007
2008
PT Bank Rabobank
International Indonesia
5,000
PT Bank Rabobank
International Indonesia
Berdasarkan
perjanjian
kredit
dengan
The Hongkong and Shanghai Bank Corporation
Ltd, Cabang Jakarta tertanggal 29 Juni 2006,
Perusahaan dan anak perusahaan tertentu
memperoleh fasilitas pinjaman sebagai berikut:
17.
Pensiun/
Pension
Nilai kini kewajiban
didanai
Nilai kini kewajiban
yang tidak didanai
Nilai wajar aset
program
Jumlah/
Total
Pensiun/
Pension
2007
Non pension/
Non pension
6,341
6,341
5,040
148,310
45,458
193,768
132,248
23,816
(4,188)
150,463
Kerugian aktuarial
yang belum diakui
Biaya jasa lalu yang
belum diakui
2008
Non pensiun/
Non pension
45,458
(4,188)
(4,916)
132,372
23,816
156,188
(1,274)
(53,771)
(43,833)
(52,497)
(11,775)
(11,775)
(12,771)
140,313
67,104
45,458
Present value of
5,040 funded obligations
Present value of un156,064 funded obligations
Fair value of
(4,916)
plan assets
195,921
(43,833)
94,855
Jumlah/
Total
22,542
(12,771)
89,646
Unrecognised
actuarial losses
Unrecognised past
service costs
17.
10,450
13,867
2008
Non pensiun/
Non pension
(430)
2007
Non pension/
Non pension
9,974
11,446
5,553
1,968
(151)
18,975
26,745
5,656
997
997
1,263
32,654
31,722
64,376
28,188
5,471
Pensiun/
Pension
Saldo akhir
(430)
Pensiun/
Pension
7,770
Saldo awal
Jumlah yang
dibebankan pada
laporan laba rugi
konsolidasian
Imbalan dan iuran
yang dibayarkan
20,931
16,133
BENEFITS
2008
Non pensiun/
Non pension
OBLIGATIONS
Jumlah/
Total
10,481
2,266
EMPLOYEE
(continued)
neraca
Jumlah/
Total
(2,050)
Jumlah/
Total
15,527
13,414
33,659
2007
Non pension/
Non pension
Jumlah/
Total
67,104
22,542
89,646
40,990
19,072
60,062
32,654
31,722
64,376
28,188
5,471
33,659
(4,903)
(8,806)
(13,709)
(2,074)
(2,001)
(4,075)
94,855
45,458
140,313
67,104
22,542
89,646
Beginning balance
Charged in the
consolidated
statements
of income
Contributions and
benefits paid
Ending balance
2008
2007
55 tahun/years
12%
55 tahun/years
10%
11%
10%
CSO 1980
9%
8%
CSO 1980
18.
MINORITY INTERESTS
Details of minority interests in the equity and net
income/(loss) of consolidated subsidiaries are as
follows:
2007
2008
Saldo awal
Bagian dari laba bersih
anak perusahaan
Penambahan kepemilikan pada
anak perusahaan dari
pemegang saham minoritas
Pembayaran dividen kas kepada
pemegang saham minoritas
141,809
90,542
84,499
66,479
1,392
(45,977)
(16,604)
Saldo akhir
180,331
141,809
19.
2008
Persentase
kepemilikan/
Percentage of
ownership
Pemegang saham
PT Astra International Tbk
Stephen Zacharia S (Komisaris)
Masyarakat
1,254,831,088
4,000
319,909,912
79.68%
0.00%
20.32%
1,574,745,000
100.00%
Pemegang saham
PT Astra International Tbk
Maruli Gultom (Komisaris)
Masyarakat
Ending balance
SHARE CAPITAL
Jumlah
saham/
Number of
shares
Jumlah
saham/
Number of
shares
Beginning balance
Proportion of subsidiaries
net income
Additional ownership
in subsidiaries from
minority shareholders
Payment of cash dividends
to minority shareholders
2007
Persentase
kepemilikan/
Percentage of
ownership
Jumlah/
Amount
Shareholders
627,416
PT Astra International Tbk
2 Stephen Zacharia S (Commissioner)
159,955
Public
787,373
Jumlah/
Amount
1,254,831,088
94,000
319,819,912
79.68%
0.01%
20.31%
627,416
47
159,910
1,574,745,000
100.00%
787,373
Shareholders
PT Astra International Tbk
Maruli Gultom (Commissioner)
Public
20.
20.
2007
2008
Penawaran saham perdana
Kapitalisasi tambahan modal
disetor ke modal saham
Biaya emisi saham, bersih
Akumulasi beban kompensasi
karyawan berbasis saham
Akumulasi opsi kepemilikan saham
oleh karyawan yang dieksekusi
132,090
132,090
(125,800)
(3,990)
33,712
47,464
83,476
21.
DIVIDEN KAS
83,476
21.
CASH DIVIDENDS
22.
INFORMASI SEGMEN
22.
SEGMENT INFORMATION
a.
a.
Laba/(rugi) usaha/
Income/(loss) from
operations
2008
2007
Penjualan bersih/
Net sales
2008
2007
Kelapa sawit
Karet
Lain-lain
Eliminasi
7,171,642
89,444
14,844
8,686,212
216,648
14,670
9,830,794
7,275,930
3,263,497
8,917,530
(1,669,577) (1,314,976)
5,960,954
113,847
3,377,344
Eliminasi
2,824,987 11,744,272
b.
6,519,791
Jumlah aset/
Total assets
2008
2007
3,258,321
2,647,504
1,370,072
33
5,034,056
2,776,914
1,096,429
10,131
9,830,794
7,275,930
3,263,497
8,917,530
8,161,217
5,960,954
113,847
3,377,344
Eliminations
5,352,986
4,676,933
3,322,815
1,831,046
-
(1,669,577) (1,314,976)
Oil palm
Rubber
Others
Laba/(rugi) usaha/
Income/(loss) from
operations
2008
2007
Penjualan bersih/
Net sales
2008
2007
Sumatra
Kalimantan
Sulawesi
Jawa
Jumlah aset/
Total assets
2008
2007
9,681,161
132,423
17,210
8,161,217
b.
2,824,987 11,744,272
6,519,791
Sumatra
Kalimantan
Sulawesi
Java
Eliminations
5,352,986
2008
PT Bukit Kapur Reksa
PT Intibenua Perkasatama
Lain-lain (masing-masing < 10%)
2007
1,003,316
895,102
6,262,799
12.29%
10.97%
76.74%
420,067
575,921
4,964,966
7.05%
9.66%
83.29%
8,161,217
100.00%
5,960,954
100.00%
23.
23.
2007
2008
Beban produksi:
Penggunaan bahan baku dan
biaya pengolahan
Biaya panen dan
pemeliharaan
Perawatan infrastruktur dan
peralatan kerja
Penyusutan
Perbaikan dan perawatan pabrik
Gaji dan kesejahteraan karyawan
Lain-lain
Jumlah beban produksi
Persediaan barang jadi:
Awal tahun
Akhir tahun
Jumlah harga pokok penjualan
2,330,878
1,690,189
1,255,246
751,345
226,175
181,722
137,691
119,133
76,002
142,120
171,965
77,817
106,480
40,397
Cost of production:
Raw materials used and
processing costs
Harvesting and maintenance
costs
Infrastructure maintenance
and tools/parts
Depreciation
Factory repair and maintenance
Salaries and employee benefits
Others
4,326,847
2,980,313
283,711
(252,740)
77,145
(283,711)
4,357,818
BEBAN USAHA
Finished goods:
At the beginning of the year
At the end of the year
2,773,747
24.
24.
OPERATING EXPENSES
Beban penjualan
Selling expenses
2007
99,768
31,089
28,575
25,706
25,412
17,325
11,575
9,659
9,095
4,214
2,364
84,456
15,958
20,644
17,242
21,779
9,571
8,471
8,158
1,733
3,228
1,754
264,782
192,994
25.
2007
2008
Pinjaman bank
Beban bank
26.
169
10
7,396
38
179
7,434
PENDAPATAN BUNGA
26.
2008
Deposito berjangka
Sertifikat Bank Indonesia
Jasa giro
Lain-lain
27.
Bank loans
Bank charges
INTEREST INCOME
2007
100,969
17,362
10,837
256
23,876
7,134
540
129,424
31,550
Time deposits
Bank of Indonesia Certificate
Current accounts
Others
2007
2,631,019
1,973,428
1,574,745,000
1,574,745,000
1,670.76
1,253.17
28.
Dolar AS
(dalam ribuan)/
US Dollars
(in thousand)
2008
2007
Ekuivalen
Rupiah (dalam jutaan)/
Rupiah equivalent
(in million)
2008
2007
Aset moneter
Kas dan setara kas
Piutang usaha
Piutang lain-lain
45,724
1,495
-
13,096
8,412
100
500,677
16,366
-
123,347
79,235
944
Monetary assets
Cash and cash equivalents
Trade receivables
Other receivables
47,219
21,608
517,043
203,526
Kewajiban moneter
Hutang lain-lain
Jumlah aset moneter bersih
(23)
47,196
(23)
21,585
516,793
(250)
(215)
203,311
Monetary liabilities
Other payables
Total net monetary assets
29.
29.
2008
Harga perolehan
Tanaman perkebunan
Tanaman menghasilkan
Tanaman belum menghasilkan
Aset tetap
Tanah
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
52,111
9,630
5,207
8,884
72,495
60,008
Acquisition costs
Plantations
Mature plantations
Immature plantations
Property, plant and equipment
Land
Roads and bridges
Buildings, installations and machinery
Machinery and equipment
208,335
Akumulasi penyusutan
Tanaman perkebunan
Tanaman menghasilkan
Aset tetap
Prasarana jalan dan jembatan
Bangunan, instalasi dan mesin
Mesin dan peralatan
(26,022)
(4,476)
(11,691)
(18,493)
Accumulated depreciation
Plantations
Mature plantations
Property, plant and equipment
Roads and bridges
Buildings, installations and machinery
Machinery and equipment
(60,682)
Nilai buku
147,653
Book value
Penerimaan kompensasi
550,970
Compensation received
403,317
Gain on disposal of
plantation assets
30. PENJAMINAN,
HUKUM
a.
b.
KOMITMEN
DAN
GUGATAN
30.
Beberapa
anak
perusahaan
sebagai
perusahaan inti, dalam pengembangan
perkebunan plasma pola KKPA menjamin
pembayaran kembali pinjaman petani plasma
ke bank (lihat Catatan 11).
Gugatan hukum
DAN
GUGATAN
30.
31.
REKLASIFIKASI AKUN-AKUN
31.
RECLASSIFICATION OF ACCOUNTS
Certain accounts in the 2007 financial statements
have been reclassified to conform with
presentation of accounts in the 2008 financial
statements, which in the opinion of management
are more appropriately presented, as follows:
Sebelum
Setelah
reklasifikasi/ Reklasifikasi/
reklasifikasi/
Before
Reclassification
After
reclassification
reclassification
Akun-akun laba rugi
Pendapatan bunga
Pendapatan/(beban) lain-lain
Beban pajak penghasilan
32.
25,583
8,230
(874,368)
5,967
5,967
(5,967)
32.
31,550
14,197
(880,335)