Académique Documents
Professionnel Documents
Culture Documents
Catatan/
Notes
ASET LANCAR
Kas dan setara kas
Piutang usaha:
- Pihak ketiga
Piutang lain-lain - pihak ketiga
Persediaan
Pajak dibayar dimuka
Beban dibayar dimuka
Uang muka
31 Maret/
March
2013
31 Desember/
December
2012
1 Januari/
January
2012
173,619
247,877
102,878
277,843
234,960
162,229
22,608
1,521,649
52,647
156,365
33,709
22,710
1,549,632
75,221
140,170
6,669
24,113
1,209,340
52,201
127,234
40,001
CURRENT ASSETS
Cash and cash equivalents
Trade receivables:
Third parties Other receivables third parties
Inventories
Prepaid tax
Prepaid expenses
Advances
2,238,440
2,277,239
1,717,996
6
19a
7a
7b
7,707
48,233
169,240
2,677,694
96,140
9,869
71,989
6,683
40,022
7,938
56,905
117,496
2,591,877
98,093
9,869
71,644
6,762
38,913
11,342
84,656
174,882
1,524,697
104,755
9,869
47,391
7,000
36,995
NON-CURRENT ASSETS
Other receivables third parties
Prepaid expenses
Advances
Property and equipments
Other intangible asset
Goodwill
Deferred tax assets-net
Investment properties
Other non-current assets
3,127,577
2,999,497
2,001,587
JUMLAH ASET
5,366,017
5,276,736
3,719,583
TOTAL ASSETS
7a
7b
8
9
19d
10
Catatan/
Notes
31 Maret/
March
2013
1 Januari/
January
2012
16
17
838,964
573,550
530,000
573,550
383,073
-
11
30b
1,221,374
2,698
1,517,320
2,706
1,140,230
2,822
12
30b
19b
336,843
22,465
344,671
11,865
195,147
245
35,822
16,993
206,077
10,716
35,457
9,743
211,243
5,933
31,331
6,166
191,042
6,922
32,616
68,083
71,601
24,473
106,844
38,015
CURRENT LIABILITIES
Bank borrowings and
overdraft
Loan from related party
Trade payables:
Third parties Related parties Other payables:
Third parties Related parties Taxes payable:
Corporate income tax Other taxes Accrued expenses
Provisions
Short-term employee
benefit liabilities
Deferred income
3,366,201
3,338,562
2,101,837
9,536
8,802
268,512
10,071
7,880
262,494
9,193
7,538
178,829
NON-CURRENT LIABILITIES
Deferred income
Provisions
Employee benefit obligations
286,850
280,445
195,560
13
14
15
14
18
164,710
71,225
164,710
71,225
164,710
71,225
35,000
1,442,031
35,000
1,386,794
35,000
1,151,251
EQUITY
Share capital Authorised 9,000,000,000
shares
Issued and fully paid up
3,294,200,000 shares
with par value of Rp 50
(full Rupiah) per share
Additional paid in capital
Retained earnings:
Appropriated Unappropriated -
Jumlah ekuitas
1,712,966
1,657,729
1,422,186
Total equity
JUMLAH LIABILITAS
DAN EKUITAS
5,366,017
5,276,736
3,719,583
TOTAL LIABILITIES
AND EQUITY
1 Januari/
1 Januari/
January 2013 January 2012 31 Maret/
Catatan/
31 Maret/
Notes March 2012 *)
March 2013
Pendapatan bersih
Beban pokok pendapatan
2,695,275
24
2,329,799
Net revenue
(2,060,394)
25
(1,767,320)
562,479
Gross profit
Laba kotor
634,881
Beban penjualan
(59,481)
25
(43,567)
(482,889)
(78)
25
27
(418,123)
(156)
100,633
92,433
(19,364)
580
73,649
(18,412)
55,237
26
94,193
Finance cost
Finance income
Profit before income tax
(23,548)
70,645
Selling expenses
General and administrative
expenses
Other losses - net
Operating income
(6,982)
542
19c
Cost of revenue
2v,18
(44,335)
55,237
17
23
26,310
Total comprehensive
income for the period
21
Modal saham/
Share capital
Tambahan
modal
disetor -bersih/
Additional
paid in
capital - net
164,710
71,225
35,000
(44,335)
Jumlah/
Total
1,422,186
(44,335)
70,645
70,645
Profit/total comprehensive
income for the period
1 January 2012 - 31 March 2012
164,710
71,225
35,000
1,177,561
1,448,496
164,710
71,225
35,000
1,386,794
1,657,729
Laba/total pendapatan
komprehensif periode
1 Januari 2013 31 Maret 2013
Saldo 31 Maret 2013
55,237
55,237
Profit/total comprehensive
income for the period
1 January 2013 31 March 2013
164,710
71,225
35,000
1,442,031
1,712,966
1 Januari/
1 Januari/
January 2013 January 2012 31 Maret/
Catatan/
31 Maret/
Notes
March 2012
March 2013
Arus kas dari aktivitas operasi
Penerimaan dari pelanggan
Pembayaran kepada pemasok
Pembayaran kepada karyawan
dan lain-lain
Kas yang (digunakan untuk)/
dihasilkan dari operasi
Penerimaan penghasilan bunga
Pembayaran bunga
Pembayaran pajak penghasilan
Kas bersih (digunakan untuk)/
diperoleh dari aktivitas operasi
2,652,479
(2,311,549)
2,337,341
(1,848,999)
(475,010)
(407,873)
(134,080)
80,469
811
(10,391)
(14,489)
1,051
(6,886)
(13,341)
(158,149)
61,293
(223,214)
(2,436)
(225,033)
(149,683)
617
1,100,000
(850,000)
250,000
PENURUNAN BERSIH
KAS DAN SETARA KAS
(133,182)
50,000
19,805
(40)
(18,479)
114,655
247,877
173,619
(58,964)
114,655
4
16
95,328
(113,807)
(18,479)
UMUM
GENERAL
Perseroan
bergerak
di
bidang
usaha
supermarket, hipermarket, minimarket dan
perdagangan ritel lainnya. Ada dua usaha eceran
utama, yaitu eceran skala besar dan eceran
skala kecil. Eceran skala besar terdiri dari usaha
supermarket dan hipermarket. Eceran skala kecil
berhubungan dengan kegiatan usaha eceran
khusus dan minimarket.
The
Company
commenced
operations in August 1972.
Perseroan
commercial
1.
UMUM (lanjutan)
1.
Tindakan
Tahun/
Year
1989
31 Maret/March 2013
Komisaris
Dewan Direksi
Presiden Direktur
Direktur
Ipung Kurnia
Ali Darwin
Erry Riyana Hardjapamekas
Lindawati Gani (**)
Budi Setiadharma
Jonathan Chang
Dato John Coyle (*)
Anthony Lee (**)
Philippe Broianigo
Mabel Thela Iskandar
Anton Lukmanto
Lai Saye Chuan
Kaniya Undriyani (**)
Edison Manalu (**)
Action
Initial Public Offering (IPO) of 1.76 million shares or
15% of 11.76 million shares issued and fully paid at
the price of Rp 7,200 (full Rupiah) per share. The
shares offered to the public in the IPO were registered
on the Indonesia Stock Exchange on 21 August 1989.
1990
1992
2001
GENERAL (continued)
Companys
Audit
Audit Committee
Chairman
Member
2.
UMUM (lanjutan)
GENERAL (continued)
(*)
(**)
Pengangkatan telah disetujui pada Rapat
Umum Pemegang Saham Tahunan (RUPST)
yang diselenggarakan pada 19 Juni 2012.
(**)
Pada 7 Maret 2013, Anthony Lee menyerahkan
surat pengunduran dirinya sebagai Komisaris
Perseroan yang akan berlaku efektif setelah
penutupan Rapat Umum Pemegang Saham
Tahunan (RUPST) tahun 2013.
(**)
The appointments were approved in the
Annual General Meeting of the Shareholders
(AGMS) held on 19 June 2012.
(**)
Based on letter dated on 7 March 2013,
Anthony Lee submitted his resignation letter as
Commissioner of the Company with effect from
the closing of the 2013 Annual General Meeting
of Shareholders (AGMS).
(*)
b.
c.
Laporan
arus
kas
disusun
dengan
menggunakan metode langsung dengan
mengelompokkan arus kas ke dalam
aktivitas operasi, investasi dan pendanaan.
Untuk tujuan laporan arus kas, kas dan
setara kas mencakup kas, kas di bank dan
deposito berjangka yang jatuh tempo dalam
waktu tiga bulan atau kurang pada saat
penempatan, setelah dikurangi cerukan (jika
ada).
Significant
accounting
estimate
and
judgement applied in the preparation of these
financial statements are disclosed in Note 3.
b.
c.
c.
9,719
12,423
1,252
7,816
9,670
12,810
1,247
7,907
e.
Perseroan
mengklasifikasikan
aset
keuangan dalam kategori pinjaman dan
piutang. Perseroan tidak memiliki aset
keuangan yang diklasifikasikan sebagai aset
keuangan yang diukur pada nilai wajar
melalui laporan laba rugi dan aset keuangan
yang tersedia untuk dijual.
e.
e.
Classification
(continued)
g.
financial
assets
g.
of
h.
h.
i.
Persediaan
i.
Inventories
i.
j.
Persediaan (lanjutan)
i.
Penyisihan
kehilangan
persediaan
ditentukan berdasarkan estimasi kehilangan
persediaan sejak tanggal perhitungan fisik
persediaan terakhir.
j.
Inventories (continued)
Prepaid expenses
Prepaid expenses are amortised over the
expected period of benefit using the straight
line method.
k.
Property
and
depreciation
equipments
and
Tahun/Years
Bangunan
Peralatan kantor dan toko
Kendaraan
Mesin dan peralatan
20 - 40
3-7
5
3-7
Buildings
Office and store equipment
Motor vehicles
Machinery and equipment
The assets residual values, useful lives and
depreciation method are reviewed, and
adjusted if appropriate, at each reporting
date.
k.
l.
Property
and
equipments
depreciation (continued)
and
Properti investasi
Properti investasi terutama terdiri dari
apartemen yang dikuasai untuk kenaikan
nilai dan tidak digunakan oleh Perseroan.
Properti investasi dicatat dengan model
biaya perolehan.
l.
Investment property
Investment property, principally comprising
apartment units, is held for capital
appreciation and is not occupied by the
Company. Investment property is accounted
for using the cost model.
2.
l.
n. Sewa
n.
Leases
Sewa operasi
Operating leases
o.
Sewa pembiayaan
Finance leases
Goodwill
o.
Leases (continued)
Penghasilan tangguhan
Penghasilan yang dibayar dimuka untuk
periode yang tercantum dalam kontrak atas
kegiatan promosi dan sewa diakui sebagai
liabilitas dalam laporan posisi keuangan dan
dikreditkan ke laporan laba rugi berdasarkan
metode garis lurus sesuai dengan periode
yang tercantum dalam kontrak yang
bersangkutan.
Goodwill
Goodwill represents the excess of
acquisition cost over the fair value of the
assets acquired at the date of
acquisition. Goodwill is not subject
amortisation and is tested annually
impairment.
p.
the
net
the
to
for
Deferred income
Income paid in advance for the period
stipulated in the contract for promotional
activities and rental is taken up as a liability in
the statements of financial position and
credited to the profit or loss on a straight-line
basis over the period stipulated in the related
contract.
2.
r.
s.
Provisi
Provisions
Utang dagang
r.
Trade payable
Pinjaman
Pada saat pengakuan awal, pinjaman diakui
sebesar nilai wajar, dikurangi dengan biayabiaya transaksi yang terjadi. Selanjutnya,
pinjaman diukur sebesar biaya perolehan
diamortisasi; selisih antara penerimaan
(dikurangi biaya transaksi) dan nilai
pelunasan dicatat pada laporan laba rugi
selama
periode
pinjaman
dengan
menggunakan metode bunga efektif.
s.
Borrowings
Borrowings are recognised initially at fair
value, net of transaction costs incurred.
Borrowings are subsequently stated at
amortised cost; any difference between the
proceeds (net of transaction costs) and the
redemption value is recognised in the profit
or loss over the period of the borrowings
using the effective interest method.
s.
t.
u.
Pinjaman (lanjutan)
Borrowings (continued)
t.
Perpajakan
Beban pajak suatu periode terdiri dari pajak
kini dan pajak tangguhan. Pajak kini dan
pajak tangguhan diakui dalam laporan laba
rugi, kecuali jika pajak penghasilan tersebut
terkait dengan transaksi atau kejadian yang
langsung diakui ke ekuitas atau pendapatan
komprehensif lain. Dalam hal ini, pajak
penghasilan diakui langsung pada ekuitas
atau pendapatan komprehensif lain.
u.
Taxation
The tax expense for the period comprises
current and deferred tax. Tax is recognised in
the profit or loss, except to the extent that it
relates to items recognised directly in equity
or other comprehensive income. In this case,
the tax is recognised directly in equity or
other comprehensive income.
u.
v.
Perpajakan (lanjutan)
Taxation (continued)
Imbalan kerja
v.
Employee benefits
Short-term
employee
recognised when they
employees.
benefits
accrue to
are
the
2.
Imbalan pensiun
Pension benefits
Imbalan
pensiun
diakui
berdasarkan
kewajiban yang diberikan berdasarkan
Kesepakatan Kerja Bersama Perseroan dan
Undang-Undang
Ketenagakerjaan
No. 13/2003.
Past-service
costs
are
recognised
immediately in the profit or loss, unless the
changes to the pension plan are conditional
on the employees remaining in service for a
specified period of time (the vesting period).
In this case, the past-service costs are
amortised on a straight-line basis over the
vesting period. Current service cost is
expensed in the prevailing period.
Termination benefits
Pesangon
pemutusan
kontrak
kerja
terhutang ketika karyawan dihentikan
kontrak kerjanya sebelum usia pensiun
normal. Perseroan mengakui pesangon
pemutusan kontrak kerja ketika Perseroan
menunjukkan
komitmennya
untuk
memutuskan
kontrak
kerja
dengan
karyawan berdasarkan suatu rencana formal
terperinci yang kecil kemungkinannya untuk
dibatalkan. Pesangon yang akan dibayarkan
dalam waktu lebih dari 12 bulan setelah
tanggal pelaporan didiskontokan untuk
mencerminkan nilai kini.
2.
IKHTISAR
(lanjutan)
v.
KEBIJAKAN
AKUNTANSI
2.
w.
Tidak
ada
instrumen
yang
dapat
mengakibatkan penerbitan lebih lanjut
saham biasa sehingga laba per saham
dilusian sama dengan laba per saham
dasar.
CRITICAL ACCOUNTING
JUDGEMENT
ESTIMATES
AND
Imbalan kerja
Employee benefits
3.
3.
CRITICAL ACCOUNTING
JUDGEMENT (continued)
ESTIMATES
AND
Useful life
equipments
estimate
for
property
and
4.
4.
31 Maret/
March
2013
Kas
Rupiah
Dolar AS
Bank
Rupiah
PT Bank Permata Tbk
Standard Chartered Bank
The Hongkong and Shanghai
Banking Corporation Limited
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Citibank, N.A., Indonesia
Lain-lain (masing-masing
di bawah Rp 2.000)
Dolar AS
The Hongkong and Shanghai
Banking Corporation Limited
Citibank, N.A., Indonesia
31 Desember/
December
2012
140,473
42
155,175
68
140,515
155,243
8,572
7,582
7,238
1,701
7,267
730
135
-
7,934
3,679
39,239
26,558
8,715
97
6,182
97
33,104
92,634
173,619
247,877
5.
Dikurangi:
- Provisi penurunan nilai
piutang usaha
Cash on hand
Rupiah
US Dollar
Cash in Banks
Rupiah
PT Bank Permata Tbk
Standard Chartered Bank
The Hongkong and Shanghai
Banking Corporation Limited
PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk
Citibank, N.A., Indonesia
Others (below Rp 2,000 each)
US Dollar
The Hongkong and Shanghai
Banking Corporation Limited
Citibank, N.A.,Indonesia
Interest rates for Rupiah deposits for the threemonth periods ended 31 March 2013 is around
3.50% (31 December 2012 : 2.47% - 4.10%).
PT Bank Permata Tbk is a related party
(Note 30).
31 Maret/
March
2013
Promosi
Kartu kredit dan lain-lain
31 Desember/
December
2012
214,623
65,304
215,884
21,134
279,927
237,018
(2,084)
277,843
(2,058)
234,960
Promotions
Credit cards and others
Less:
Provision for impairment of trade receivables
31 Maret/
March
2013
Lancar
Jatuh tempo kurang dari 30 hari
Jatuh tempo 30 - 90 hari
Jatuh tempo lebih dari 90 hari
Dikurangi:
- Provisi penurunan nilai
piutang usaha
31 Desember/
December
2012
159,860
111,676
6,272
2,119
175,452
54,462
4,534
2,570
279,927
237,018
(2,084)
277,843
(2,058)
Current
Overdue by less than 30 days
Overdue 30 - 90 days
Overdue by more than 90 days
Less:
Provision for impairment of trade receivables
234,960
31 Maret/
March
2013
Saldo awal
Penambahan
Penghapusan
Saldo akhir
31 Desember/
December
2012
2,058
1,144
(1,118)
1,432
2,556
(1,930)
2,084
2,058
Beginning balance
Addition
Write off
Ending balance
6.
PERSEDIAAN
6. INVENTORIES
31 Maret/
March
2013
Dikurangi:
- Provisi kehilangan persediaan
- Provisi penurunan nilai
persediaan
31 Desember/
December
2012
1,605,897
20,007
857
1,634,271
21,523
677
1,626,761
1,656,471
(20,943)
(22,557)
(84,169)
(84,282)
1,521,649
Mutasi provisi atas persediaan adalah sebagai
berikut:
31 Maret/
March
2013
Less:
Provision for inventory loss Provision for impairment of inventory
1,549,632
The movement in the provision for inventory is as
follows:
31 Desember/
December
2012
Saldo awal
Penambahan
Pembalikan
Penghapusan buku persediaan
106,839
54,725
(52,797)
(3,655)
97,651
32,784
(18,712)
(4,884)
Saldo akhir
105,112
106,839
Beginning balance
Addition
Reversal
Write off
Ending balance
7.
Bagian lancar
Bagian tidak lancar
b.
189,464
698
2,037
4,876
204,598
197,075
156,365
140,170
Current portion
48,233
56,905
Non-current portion
b. Advances
31 Maret/
March
2013
Bagian lancar
31 Desember/
December
2012
188,844
6,447
2,363
6,944
Uang muka
31 Maret/
March
2013
Sewa bangunan - pihak ketiga
Asuransi
Iklan dan promosi
Lain-lain
31 Desember/
December
2012
Advances for acquisition of
property and equipments
Advances to suppliers
169,240
33,709
117,496
6,669
202,949
124,165
33,709
6,669
Current portion
169,240
117,496
Non-current portion
8.
ASET TETAP
1/1/2013
Harga perolehan
Kepemilikan Langsung
Tanah
Bangunan
Peralatan kantor dan toko
Kendaraan bermotor
Mesin dan peralatan
Aset dalam pembangunan
Sub-jumlah
Aset sewa pembiayaan
Bangunan
Jumlah harga perolehan
Akumulasi penyusutan
Kepemilikan Langsung
Bangunan
Peralatan kantor dan toko
Kendaraan bermotor
Mesin dan peralatan
Sub-jumlah
Aset sewa pembiayaan
Bangunan
Jumlah akumulasi
Penyusutan
Penyisihan penurunan
nilai aset tetap
Nilai buku bersih
Pemindahan
dari/(ke)
aset
lain-lain/
Transfer
from/(to)
other assets
(Pengurangan)/
(Disposals)
5,928
16,137
67,178
1,814,911
37,973
917
1,060
95,593
213
123
-
(17,377)
(297)
1,894,167
38,949
55,155
2,615
913
(89)
58,594
219,085
117,306
3,547,550
143,963
(163,897)
-
123
10,734
3,925,282
154,697
123
(77,101)
(4,074)
(1,135,790)
(20,583)
(54,612)
(1,516)
(34,796)
(2,134)
(1,268,270)
(62,336)
(61,056)
(5,563)
(1,329,326)
(67,899)
(17,763)
(250)
(250)
(250)
Pemindahan
dari/(ke)
aset
lain-lain/
Transfer
from/(to)
other assets
4,062,339
13,904
205
(1,176,748)
(21,894)
62
(36,868)
(1,316,685)
Sub-total
(66,619)
14,171
(1,383,304)
Total accumulated
depreciation
2,738
(1,341)
580,470
47,397
162,902
1,577,955
32,493
48,842
8,460
238,748
1,379
3,215
-
(53,849)
(4,359)
10,082
(127)
(413,111)
45,074
126
538,916
2,378,459
1,224,211
3,215
281,730
96,002
2,660,189
1,320,213
3,215
Total cost
Accumulated
depreciation
Direct Ownership
Buildings
Office and
store equipment
Motor vehicles
Machinery and
equipment
14,171
322,768
306,889
93,280
388,466
(81,175)
(Pengurangan)/
(Disposals)
Sub-total
Finance leased assets
Buildings
2,677,694
Pemindahan
dari aset
dalam
pembangunan/
Transfer from
Penambahan/ assets under
Additions
construction
Cost
Direct Ownership
Land
Buildings
Office and
store equipment
Motor vehicles
Machinery and
equipment
Assets under
construction
3,673,873
2,591,877
Sub-jumlah
172,494
(17,763)
909,166
600,503
377,732
(4,079)
31/12/2013
903,238
517,188
1/1/2012
Harga perolehan
Kepemilikan Langsung
Tanah
Bangunan
Pemindahan
dari aset
dalam
pembangunan/
Transfer from
Penambahan/ assets under
Additions
construction
(58,335)
(58,335)
31/12/2012
219,085
Cost
Direct Ownership
Land
Buildings
Office and
store equipment
Motor vehicles
Machinery and
equipment
Assets under
construction
3,547,550
Sub-total
377,732
3,925,282
Total cost
903,238
517,188
1,814,911
37,973
55,155
1/1/2012
Pemindahan
dari aset
dalam
pembangunan/
Transfer from
Penambahan/ assets under
Additions
construction
Akumulasi penyusutan
Kepemilikan Langsung
Bangunan
(64,216)
(12,885)
(978,458)
(17,816)
(202,700)
(5,577)
(27,400)
(7,523)
(1,087,890)
(228,685)
(42,523)
(18,533)
(1,130,413)
(247,218)
(5,079)
(558)
1,524,697
Pemindahan
dari/(ke)
aset
lain-lain/
Transfer
from/(to)
other assets
(Pengurangan)/
(Disposals)
(3,003)
(3,003)
(3,003)
-
31/12/2012
(77,101)
Accumulated
depreciation
Direct Ownership
Buildings
Office and
store equipment
Motor vehicles
Machinery and
equipment
48,371
2,810
(1,135,790)
(20,583)
127
(34,796)
51,308
(1,268,270)
Sub-total
(61,056)
51,308
(1,329,326)
1,558
(4,079)
2,591,877
Total accumulated
depreciation
Provision for impairment
of property
and equipments
Net book value
of
31 Maret/
March
2013
Harga perolehan
Akumulasi penyusutan
Provisi untuk
penutupan toko
Nilai tercatat aset tetap
yang dijual
Hasil penjualan aset tetap
Kerugian penjualan asset tetap
9.
17,763
(14,171)
58,336
(51,307)
(2,831)
(1,599)
761
5,430
(617)
(3,419)
144
2,011
1/1/2013
Harga perolehan
Akumulasi amortisasi
Nilai buku bersih
31 Desember/
December
2012
31/3/2013
121,036
(22,943)
2,475
(4,428)
123,511
(27,371)
98,093
(1,953)
96,140
1/1/2012
Cost
Accumulated depreciation
Provision for
store closures
Penambahan/
Addition
Cost
Accumulated amortisation
Net book value
31/12/2012
Harga perolehan
Akumulasi amortisasi
110,941
(6,186)
10,095
(16,757)
121,036
(22,943)
104,755
(6,662)
98,093
Cost
Accumulated amortisation
Net book value
9.
1 Januari/
January
2012
Harga perolehan
Bangunan
Akumulasi
depresiasi
Bangunan
Nilai buku bersih
31 Desember/
December
2012
Penambahan/
Addition
7,000
Penambahan/
Addition
7,000
31 Maret/
March 2013
-
7,000
Cost
Building
(238)
(238)
(79)
(317)
Accumulated
depreciation
Building
7,000
(238)
6,762
(79)
6,683
Properti
investasi
merupakan
dua
unit
apartemen yang dimiliki oleh Perseroan untuk
tujuan kenaikan nilai. Nilai wajar properti
investasi
per
31
Maret
2013
adalah
Rp 7.570.
257,639
26,109
15,797
10,620
5,840
20,838
7,677
336,843
344,671
317,752
19,091
326,088
18,583
336,843
344,671
Rupiah
Foreign currencies
13. AKRUAL
Sewa
Utilitas
Perbaikan dan
pemeliharaan
Pemasaran
Distribusi
Pajak reklame
Keamanan
Asuransi
Bunga
Jasa profesional
Pengobatan
Lain-lain (masing-masing
dibawah Rp 2.000
31 Desember/
December
2012
51,333
44,277
54,712
46,714
32,576
25,265
15,742
8,267
7,908
6,760
1,953
1,158
683
32,131
21,576
13,749
7,742
7,560
6,437
1,845
2,208
6,622
10,155
9,947
206,077
211,243
14. PROVISI
Rent
Utilities
Repairs and
maintenance
Marketing
Distribution
Billboard tax
Security
Insurance
Interest
Profesional fee
Medical
Others (below Rp 2,000
each)
14. PROVISIONS
31 Maret/
March 2013
Lancar/
Tidak lancar/
Current
Non-current
31 Desember/
December 2012
Lancar/
Tidak lancar/
Current
Non-current
674
10,042
8,802
-
820
5,113
7,880
-
10,716
8,802
5,933
7,880
Reinstatement
cost
Store closures
Others
a)
b)
31 Maret/
March
2013
31 Desember/
December
2012
Saldo awal
Penambahan/(pembalikan)
Realisasi
13,813
5,851
(146)
14,460
(238)
(409)
Saldo akhir
19,518
13,813
Beginning balance
Addition/(reversal)
Realisation
Ending balance
15. LIABILITAS
PENDEK
IMBALAN
KERJA
JANGKA
15. SHORT-TERM
LIABILITIES
EMPLOYEE
BENEFIT
Jumlah fasilitas/
Facility amount
Terikat/
Tidak terikat/
Committed Uncommitted
Jumlah
saldo/
Outstanding
balance
Pinjaman/
Loan
Pinjaman/Credit - Rp
Standard Chartered Bank
200,000
200,000
400,000
100,000
200,000
30 April/
April 2013
12 April/
April 2013
400,000
23 Oktober/
October 2015
30 September/
September 2013
1 April/
April 2013
80,000
25 Juni 2015/
June 2015
29 April/
April 2013
100,000
18 April/
April 2013
100,000
30 Juli/
July 2013
200,000
200,000
23 Nopember/
November 2015
18 April/
April 2013
150,000
58,964
6 April/
April 2013
1,000,000
550,000
838,964
31 Desember/December 2012
Jumlah fasilitas/
Facility amount
Terikat/
Tidak terikat/
Committed Uncommitted
Jumlah
saldo/
Outstanding
balance
Pinjaman/
Loan
Pinjaman/Credit - Rp
Standard Chartered Bank
200,000
200,000
400,000
100,000
200,000
30 April/
April 2013
12 April/
April 2013
200,000
23 Oktober/
October 2015
30 September/
September 2013
3 Januari/
January 2013
80,000
25 Juni 2015/
June 2015
28 Januari/
January 2013
50,000
18 Januari/
January 2013
100,000
30 Juli/
July 2013
200,000
200,000
23 Nopember/
November 2015
18 Januari/
January 2013
150,000
6 April/
April 2013
1,000,000
550,000
530,000
AND
OVERDRAFT
31 Maret/
March
2013
Suku bunga mengambang:
- Jatuh tempo dalam 1 tahun
- Jatuh tempo lebih dari 1 tahun
650,000
370,000
711,036
1,020,000
unused
Floating rate:
Expiring within one yearExpiring beyond one year -
following
31 Desember/
December
2012
691,036
20,000
the
31 Desember/
December
2012
217,308
51,204
212,150
50,344
268,512
262,494
31 Maret/
March
2013
Jumlah kumulatif pada
1 Januari 2013
Saldo kerugian aktuarial yang
belum diakui pada 1 Januari
2012 yang dibebankan di
periode berjalan (Catatan 2v)
Kerugian aktuarial periode
berjalan
31 Desember/
December
2012
(59,113)
Cumulative amounts as of
1 January 2013
Balance of unrecognised
actuarial losses as of
1 January 2012 charged
in the current period(Note 2v)
(30,468)
(89,581)
(89,581)
(89,581)
Imbalan pensiun /
Pension benefits
31 Maret/
31 Desember/
March
December
2013
2012
Nilai kini kewajiban
Kerugian aktuarial
yang belum diakui
Biaya jasa lalu yang
belum diakui
Imbalan
jangka panjang lainnya/
Other
long-term employee benefits
31 Maret/
31 Desember/
March
December
2013
2012
219,886
215,028
51,204
50,344
271,090
265,372
(2,578)
217,308
(2,878)
212,150
51,204
50,344
Imbalan pensiun /
Pension benefits
31 Maret/
31 Maret/
March
March
2013
2012
Biaya jasa kini
Biaya bunga
Amortisasi atas biaya
jasa lalu yang
belum diakui
Keuntungan aktuarial
yang diakui
Jumlah/
Total
31 Maret/
31 Desember/
March
December
2013
2012
(2,578)
268,512
(2,878)
262,494
Imbalan
jangka panjang lainnya/
Other
long-term employee benefits
31 Maret/
31 Maret/
March
March
2013
2012
31 Maret/
March
2013
Jumlah/
Total
31 Maret/
March
2012
6,786
6,631
4,870
6,160
1,735
690
1,419
619
8,521
7,321
6,289
6,779
300
300
300
300
412
412
13,717
11,742
2,425
2,038
16,142
13,780
Imbalan
jangka panjang lainnya/
Other
long-term employee benefits
31 Maret/
31 Desember/
March
December
2013
2012
Imbalan pensiun /
Pension benefits
31 Maret/
31 Desember/
March
December
2012
2013
Saldo awal
212,150
Beban periode berjalan
13,717
Kerugian aktuarial yang diakui
sebagai kerugian komprehensif
lainnya
Jumlah yang dibayarkan
dalam periode berjalan
(3,887)
Iuran yang dibayarkan
(4,672)
217,308
139,765
50,140
50,344
2,425
39,064
16,056
89,581
2,998
(70,334)
(1,565)
-
(4,776)
-
212,150
51,204
50,344
Jumlah/
Total
31 Maret/
31 Desember/
March
December
2013
2012
262,494
16,142
89,581
(5,452)
(4,672)
268,512
(1,778)
(70,334)
Beginning balance
Current period expense
Actuarial losses recognissed
in other comprehensive
losses
Amounts paid
during the period
Contributions paid
262,494
31 Maret/
March
2013
31 Desember/
December
2012
5.85%
8%
5.85%
8%
Tingkat diskonto
Tingkat kenaikan gaji
178,829
66,196
Discount rate
Salary increment rate
31 Maret/
March
31 Desember/
December
31 Desember/
December
31 Desember/
December
31 Desember/
December
2013
2012
2011
2008
2009
271,089
265,372
(8,514)
242,020
211,375
(15,296)
(11,490)
229,174
(9,651)
19. TAXATION
a.
31 Maret/
March
2013
Lain-lain:
- Pasal 21
- Pasal 23, 26 dan Final
- Pajak Pembangunan I
dan Undian
c.
75,221
b.
31 Maret/
March
2013
Prepaid tax
31 Desember/
December
2012
52,647
Utang pajak
Taxes payable
31 Desember/
December
2012
5,583
30,239
1,705
33,752
35,822
35,457
9,638
5,633
2,601
5,833
1,722
1,309
16,993
9,743
52,815
45,200
Value-added tax
c.
Others:
Article 21 Articles 23, 26 and Final tax Development I and Raffle Prizes Tax
1 Januari/January 31 Maret/March
2012
2013
Kini:
- Non-final
- Final
Tangguhan
14,386
4,371
(345)
7,527
3,945
12,076
18,412
23,548
Current:
Non-final Final Deferred
c.
1 Januari/January 31 Maret/March
2012
2013
Laba Perseroan sebelum
pajak penghasilan
Perbedaan permanen:
Penghasilan yang
dikenakan pajak final
Kenikmatan natura dan
beban yang tidak dapat
dikurangkan
Perbedaan temporer:
Provisi untuk persediaan
Kewajiban imbalan kerja
Provisi lain-lain
Perbedaan beban
penyusutan aset tetap
antara komersial dan
pajak
Penghasilan
kena pajak Perseroan
periode berjalan
Beban pajak penghasilan
Perseroan
Dikurangi:
Pajak dibayar dimuka
Lebih bayar pajak
penghasilan badan
73,649
94,193
(33,578)
(28,525)
16,093
12,741
(17,485)
(15,784)
2,786
56,362
(52,712)
(1,931)
4,482
(49,721)
(5,055)
(1,133)
1,381
(48,303)
Temporary differences:
Provision for inventory
Employee benefit obligations
Other provisions
Difference between
commercial and fiscal
depreciation of property
and equipments
Taxable income of
the Company for the
current period
57,545
30,106
14,386
7,527
(17,899)
(16,126)
(3,513)
(8,599)
Corporate income
tax overpaid
c.
(ii) Rekonsiliasi
antara
beban
pajak
penghasilan dengan hasil perkalian laba
sebelum pajak penghasilan dan tarif
pajak yang berlaku adalah sebagai
berikut:
1 Januari/January 31 Maret/March
2012
2013
Laba Perseroan sebelum
pajak penghasilan
73,649
94,193
18,412
23,548
Tax expense at
tax rate of 25%
(8,394)
(7,131)
4,023
3,186
14,041
4,371
19,603
3,945
18,412
23,548
d.
1 Januari/
January 2013
Dikreditkan/
(dibebankan)
ke laporan
laba rugi/
Credited/
(charged)
to profit
or loss
38,364
65,623
36,852
696
14,090
(13,177)
(69,195)
(1,264)
71,644
345
Dikreditkan
ke kerugian
komprehensif
lainnya/
Credited
to other
comprehensive
losses
31 Maret/
March2013
39,060
79,713
23,675
1 Januari/
January 2012
d.
Dikreditkan/
(dibebankan)
ke laporan
laba rugi/
Credited/
(charged)
to profit
or loss
30,345
44,707
32,404
8,019
(1,480)
4,448
(60,065)
(9,130)
47,391
1,857
Dikreditkan
ke kerugian
komprehensif
lainnya/
Credited
to other
comprehensive
losses
22,396
-
22,396
71,644
Jumlah saham/
Number of shares
38,364
65,623
36,852
31 Desember/
December 2012
Nilai/
Value
2013
2012
2012
2012
2013
88,286,560
2,660,194,960
545,718,480
88,286,560
2,660,194,960
545,718,480
4,414
133,010
27,286
4,414
133,010
27,286
2.68%
80.75%
16.57%
2012
2.68%
80.75%
16.57%
3,294,200,000
3,294,200,000
164,710
164,710
100.00%
100.00%
10,943
49,413
14,821
56,472
Share premium:
Initial Public Offering year 1989 Rights Issue year 1990 Rights Issue year 1992 Rights Issue year 2001 -
131,649
Dikurangi:
- Saham bonus pada tahun 1994
- Biaya Penawaran Umum Terbatas
tahun 2001
(58,825)
Less:
Bonus shares year 1994 -
(1,599)
(60,424)
71,225
Biaya Penawaran Umum Terbatas tahun 2001
terdiri dari biaya jasa profesional yang
dibayarkan kepada akuntan publik, penasihat
hukum,
penasihat
keuangan,
dan
biro
administrasi efek.
70,645
3,294,200,000
3,294,200,000
17
21
55,237
Pendapatan kotor
Potongan rabat
3,010,183
(314,908)
2,532,693
(202,894)
2,695,275
2,329,799
Gross revenue
Sales rebates
(28,374)
(25,657)
2,088,768
194,063
74,387
72,406
57,213
29,288
22,573
16,029
15,105
13,826
12,446
12,200
9,371
2,752
2,734
7,977
1,792,977
148,576
69,060
62,797
61,092
21,686
16,102
16,164
11,344
11,446
10,517
10,753
8,932
1,260
1,670
10,291
2,602,764
2,229,010
Changes in merchandise
for sale
Purchases of merchandise
for sale and other
inventory expenses
Employee benefits
Utilities and telecommunications
Depreciation and amortisation
Operating lease
Transportation and travelling
Advertising and promotion
Office administration
Packaging and price labelling
Insurance
Security
Bank charges on credit cards
Repairs and maintenance
Business licenses
Professional fees
Others
Beban bunga:
- Pinjaman bank
- Pinjaman dari pihak berelasi
10,498
8,866
6,982
-
19,364
6,982
Interest expense:
Bank borrowings Loan from related party -
Kerugian penjualan
aset tetap
Kerugian selisih kurs
Lain-lain
(144)
(27)
93
(119)
(37)
-
(78)
(156)
Loss on sale of
property and equipments
Loss on foreign exchange
Others
29. COMMITMENTS
a.
a.
b.
b.
31 Maret/
March
2013
31 Desember/
December
2012
1,566,041
1,630,750
Jumlah ikatan
sewa operasi
3,185,872
3,257,376
366,050
371,263
353,716
900,065
TRANSACTIONS
WITH
Pihak-pihak berelasi/
Related parties
Sifat transaksi/
Nature of transactions
Induk perusahaan/
Parent
Pihak-pihak berelasi/
Related parties
WITH
Sifat transaksi/
Nature of transactions
Entitas sepengendali/
Entity under common control
Entitas sepengendali/
Entity under common control
Entitas sepengendali/
Entity under common control
1,988
710
2,102
604
2,698
2,706
20,324
11,458
2,038
103
407
22,465
11,865
573,550
573,550
598,713
588,121
16,39%
16.25%
Utang lain-lain
DFI Treasury Limited
Cold Storage Singapore
(1983) Pte Ltd
Lain-lain
(sebagai persentase
terhadap jumlah liabilitas)
Other payables
DFI Treasury Limited
Cold Storage Singapore
(1983) Pte Ltd
Others
2,856
508
61
3,176
519
311
3,425
4,006
Purchases
PT Mitra Sarana Purnama
The Dairy Farm Company Ltd
Others
0,16%
508
331
455
636
527
388
1,294
1,551
0.26%
31 Maret/
March 2013
Rp
% *)
WITH
(as a percentage of
total general and
administrative expenses)
0.37%
31 Maret/
March 2012
Rp
% *)
4,557
2,279
2.35%
1.17%
3,368
207
225
0.12%
160
0.11%
7,061
3.64%
3,735
2.51%
511
497
0.26%
0.26%
440
33
0.00%
0.00%
1,013
0.52%
474
0.32%
8,074
4,16%
4,209
2.83%
31 Maret/March 2012
Skala eceran/
Retailing format
Besar/
Large
Pendapatan bersih
Hasil segmen
Khusus/
Specialty
Skala eceran/
Retailing format
Jumlah/
Total
Besar/
Large
Khusus/
Specialty
Jumlah/
Total
2,474,571
220,704
2,695,275
2,157,881
171,918
2,329,799
Net revenue
83,374
16,735
100,109
88,613
16,324
104,937
Segment result
Unallocated
corporate
expenses
(7,676)
Laba usaha
92,433
(18,784)
(18,412)
55,237
65,453
6,181
71,634
31 Maret/March 2013
Besar/
Large
4,124,551
Khusus/
Specialty
404,489
62,171
626
1,481,101
120,803
116,059
11,719
Net income
Depreciation
and amortisation
Unallocated
depreciation
31 Desember/December 2012
Skala eceran/
Retailing format
Jumlah/
Total
Besar/
Large
4,529,040
4,098,335
Khusus/
Specialty
359,163
5,366,017
Jumlah liabilitas
4,797
836,977
Jumlah aset
57,374
72,406
Skala eceran/
Retailing format
Liabilitas segmen
Liabilitas Perseroan yang
tidak dapat dialokasikan
70,645
772
Informasi lainnya
Aset segmen
Aset Perseroan yang tidak
dapat dialokasikan
(4,304)
1,601,904
Jumlah/
Total
Other informations
Segment assets
Unallocated
819,238 corporate assets
4,457,498
5,276,736
2,051,147
Segment liabilities
Unallocated
1,879,152 corporate liabilities
3,653,051
3,619,007
127,778
97,872
225,650
1,607,487
904,965
132,368
Total assets
42,916
1,739,855
Total liabilities
Total capital
expenditures
(i)
(i)
Risiko pasar
Market risk
US$
Aset
Kas dan setara kas
Aset lain-lain
Jumlah aset
31 Maret/March 2013
EUR
HK$
SG$
911,005
254,830
Assets
Cash and cash equivalents
Other assets
1,165,835
Total assets
(5,520)
(260,820)
-
Liabilities
Other payables:
Third parties Related parties Accrued expenses
(266,340)
Total liabilities
Liabilitas
Utang lain-lain:
- Pihak ketiga
- Pihak berelasi
Akrual
(1,774,522)
407
(62,618)
Jumlah liabilitas
(1,836,733)
(145,021)
(670,898)
(145,021)
(82,512)
(266,340)
(6,520)
(1,802)
(107)
(2,082)
Liabilitas bersih
Nilai yang setara Rupiah
(145,021)
-
(85,512)
(82,512)
Rupiah equivalent
tukar
(i)
mata
US$
uang
asing
31 Desember/December 2012
EUR
HK$
SG$
Aset
Kas dan setara kas
Aset lain-lain
656,447
252,387
Assets
Cash and cash equivalents
Other assets
Jumlah aset
908,834
Total assets
Liabilitas
Utang lain-lain:
- Pihak ketiga
- Pihak berelasi
Akrual
(1,776,904)
(14,528)
(100,816)
-
(236,926)
-
(13,800)
(14,103)
-
Liabilities
Other payables:
Third parties Related parties Accrued expenses
Jumlah liabilitas
(1,791,432)
(100,816)
(236,926)
(27,903)
Total liabilities
(882,598)
(100,816)
(236,926)
(27,903)
Net liabilities
(8,535)
(1,291)
(295)
(221)
Rupiah equivalent
Liabilitas bersih
Nilai yang setara Rupiah
Perseroan
mengendalikan
dampak
transaksi dalam mata uang asing dengan
melakukan konversi dana lebih ke mata
uang asing yang relevan. Dampak dari
pergerakan mata uang asing dimonitor
untuk memastikan bahwa dampak tersebut
dalam batas-batas yang dapat diterima dan
dengan tujuan jangka panjang untuk
meminimalkan semua dampak material
yang timbul.
Perseroan
memonitor
permodalan
berdasarkan rasio utang terhadap ekuitas
(debt to equity ratio).
Counterparties with
external credit rating
1
Pefindo
AAA -
23,666
9,437
42,478
50,155
Moodys
P-1 Baa3 -
33,104
92,634
277,808
234,448
35
277,843
234,960
Total unimpaired
trade receivables
31 Maret/
March
2013
Kas dan setara kas
Piutang usaha
Piutang lain-lain
dan uang jaminan
31 December/
December
2012
33,104
277,833
92,634
234,960
69,969
69,506
380,906
397,100
Kurang dari
1 tahun/Less
than 1 year
31 Maret 2013
Pinjaman bank dan
cerukan
Pinjaman dari pihak berelasi
Utang usaha
Utang lain-lain
Akrual
Liabilitas imbalan kerja
jangka pendek
Antara 3 dan
5 tahun/
Between
3 and 5
years
Lebih dari
5 tahun/
Overs
5 years
840,333
593,874
1,224,072
338,984
207,347
31,346
3,235,956
Kurang dari
1 tahun/Less
than 1 year
Antara 1 dan
2 tahun/
Between
1 and 2
years
Antara 2 dan
5 tahun/
Between
2 and 5
years
31 Desember 2012
Pinjaman bank dan
cerukan
Pinjaman dari pihak berelasi
Utang usaha
Utang lain-lain
Akrual
Liabilitas imbalan kerja
jangka pendek
31 Maret 2013
Bank borrowings and
overdraft
Loan from related party
Trade payables
Other payables
Accrued expense
Short-term employee
benefits
Lebih dari
5 tahun/
Overs
5 years
531,382
582,898
1,519,528
356,685
211,243
71,601
3,273,337
31 December 2012
Bank borrowings and
overdraft
Loan from related party
Trade payables
Other payables
Accrued expense
Short-term employee
benefits
31 Maret/March 2013
Nilai tercatat/
Carrying value
Aset
Uang jaminan
39,654
31 Desember/December 2012
Nilai wajar/
Fair value
34,792
Nilai tercatat/
Carrying value
38,858
Nilai wajar/
Fair value
Assets
33,919 Refundable deposits
33. PERJANJIAN
SIGNIFIKAN
PERJANJIAN
YANG
1.
2.
31 Maret/
March
2012
257,639
154,482
31 Maret/March 2012
Sebelum penyajian
kembali/
Before
restatement
:
Beban penjualan
Penyesuaian/
Adjustment
Setelah penyajian
kembali/
After
Restatement
(50,896)
7,329
(43,567)
(410,794)
(119)
(7,329)
(37)
(418,123)
(156)
Selling expenses
General and administrative
expenses
Other losses net
Biaya Usaha
(461,809)
(37)
(461,846)
Operating expenses
Laba Usaha
100,670
(37)
100,633
Operating income
31 Maret/March 2012
Sebelum penyajian
kembali/
Before
restatement
70,645
Setelah penyajian
kembali/
After
Restatement
Penyesuaian/
Adjustment
70,645
(59,113)
14,778
(59,113)
14,778
(44,335)
(44,335)
Jumlah pendapatan
komprehensif periode berjalan
70,645
(44,335)
26,310
Total comprehensive
income for the period