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PT TIGA PILAR SEJAHTERA FOOD Tbk DAN ENTITAS ANAK

PT TIGA PILAR SEJAHTERA FOOD Tbk AND SUBSIDIARIES

Daftar Isi

Halaman/ Page

Table of Contents

Surat Pernyataan Direksi Laporan Auditor Independen Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2011 dan 2010, serta Laporan Posisi Keuangan Konsolidasian Pada Tanggal 1 Januari 2010/ 31 Desember 2009 Laporan Posisi Keuangan Konsolidasian Laporan Laba Rugi Komprehensif Konsolidasian Laporan Perubahan Ekuitas Konsolidasian Laporan Arus Kas Konsolidasian Catatan Atas Laporan Keuangan Konsolidasian 1 3 4 5 6

Directors Statement Letter Independent Auditors Report Consolidated Financial Statements For the Years Ended December 31, 2011 and 2010, and Consolidated Statement of Financial Position as of January 1, 2010/ December 31, 2009 Consolidated Statements of Financial Position Consolidated Statements of Comprehensive Income Consolidated Statements of Changes in Equity Consolidated Statements of Cash Flows Notes to Consolidated Financial Statements

PT TIGA PILAR SEJAHTERA FOOD Tbk DAN ENTITAS ANAKLAPORAN POSISI KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010, serta 1 Januari 2010/31 Desember 2009 (Dalam Jutaan Rupiah)ASET Catatan/ Note 31 Des/ Dec 31/ 2011 Rp ASET LANCAR Kas dan Setara Kas Investasi Jangka Pendek Piutang Usaha Pihak Berelasi Pihak Ketiga (Setelah dikurangi penyisihan penurunan nilai sebesar Rp 701 pada 31 Des 2011 dan Rp 843 masing-masing pada 31 Des 2010 dan 1 Jan 2010/ 31 Des 2009) Piutang Lain-lain Persediaan (Setelah dikurangi penurunan nilai Rp 250 masing-masing pada 31 Des 2011 dan 2010, serta 1 Jan 2010/ 31 Des 2009) Pajak Dibayar di Muka Biaya Dibayar di Muka Uang Muka Pembelian Jumlah Aset Lancar ASET TIDAK LANCAR Piutang Pihak Berelasi Penyertaan Saham Piutang Plasma Aset Pajak Tangguhan Aset Tetap (Setelah dikurangi akumulasi penyusutan sebesar Rp 369.330, Rp 310.243 dan Rp 218.649 masing-masing pada 31 Des 2011 dan 2010, serta 1 Jan 2010/ 31 Des 2009) Tanaman Perkebunan (Setelah dikurangi akumulasi penyusutan sebesar Rp 12.058, Rp.7.180 dan Rp 9.022 masing-masing pada 31 Des 2011 dan 2010, serta 1 Jan 2010/ 31 Des 2009) Biaya Hak atas Tanah Ditangguhkan - Bersih Uang Muka Jangka Panjang Aset Tetap yang Tidak Digunakan Aset Tidak Berwujud - Bersih Aset Lain-lain Jumlah Aset Tidak Lancar JUMLAH ASET *) Disajikan kembali (Catatan 2.a)

PT TIGA PILAR SEJAHTERA FOOD Tbk AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF FINANCIAL POSITION As of December 31, 2011 and 2010, and January 1, 2010/December 31, 2009 (In Million Rupiah)31 Des/ Dec 31/ 2010 *) Rp 1 Jan 2010/ 31 Des 2009/ Jan 1, 2010/ Dec 31, 2009 *) Rp ASSETS

3.d, 3.t, 3.u, 4, 35, 36 3.u, 5, 36 3.t, 3.u, 6, 35, 36 3.v, 7

634,673 170,000 --

15,427 -1,158

21,523 -1,158

3.u, 36 3.e, 8, 36

473,758 791

159,843 2,024

141,709 3,140

3.r, 9.a 3.f 10, 36

331,899 3,072 4,762 107,626 1,726,581

424,332 1,085 1,545 60,596 666,010

235,350 -1,896 43,185 447,961

CURRENT ASSETS Cash and Cash Equivalents Short Term Investment Accounts Receivable Related Party Third Parties (Net of allowance for impairment Value of Rp 701 as of Dec 31, 2011 and Rp 843 as of Dec 31, 2010 and Jan 1, 2010/ Dec 31, 2009, respectively) Other Receivables Inventories (Net of impairment value amounted to Rp 250 as of Dec 31,2011 and 2010, and Jan 1, 2010/ Dec 31, 2009, respectively) Prepaid Taxes Prepaid Expenses Purchase Advances Total Current Assets NON-CURRENT ASSETS Due from Related Parties Investment in Shares of Stock Plasma Receivable Deferred Tax Assets Property, Plant and Equipments (Net of accumulated depreciation amounted to Rp 369,330, Rp 310,243 and Rp 218,649 as of Dec 31, 2011 and 2010, and Jan 1, 2010/ Dec 31, 2009, respectively) Plantations (Net of accumulated depreciation amounted to Rp 12,058, Rp 7,180 and Rp 9,022 as of Dec 31, 2011 and 2010, and Jan 1, 2010/ Dec 31, 2009, respectively) Deferred Land Rights Cost - Net Long-term Advances Unutilized Assets Intangible Assets - Net Other Assets Total Non-Current Assets TOTAL ASSETS *) As restated (Note 2.a)

3.u, 3.v, 7, 36 3.u 3.i, 3.u, 34, 36 3.r, 9.b 3.g, 3.h, 12

43,364 31 666 4,272

43,257 29 -6,582

29,000 28 -269

933,668 3.j, 13

620,043

548,527

3.k, 14 15, 36 3.g, 12 3.o, 11 3.u

373,616 153,479 54,106 9,216 285,031 6,279 1,863,728 3,590,309

324,015 143,696 45,172 9,216 77,103 1,827 1,270,940 1,936,950

378,078 113,560 41,366 9,216 -825 1,120,869 1,568,830

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan

The accompanying notes form an integral part of these consolidated financial statements

d1/ April 16, 2012

1

paraf:

PT TIGA PILAR SEJAHTERA FOOD Tbk DAN ENTITAS ANAKLAPORAN POSISI KEUANGAN KONSOLIDASIAN (Lanjutan) Pada Tanggal 31 Desember 2011 dan 2010, serta 1 Januari 2010/31 Desember 2009 (Dalam Jutaan Rupiah)

PT TIGA PILAR SEJAHTERA FOOD Tbk AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Continued) As of December 31, 2011 and 2010, and January 1, 2010/December 31, 2009 (In Million Rupiah)

LIABILITAS

Catatan/ Note

31 Des/ Dec 31, 2011 Rp

31 Des/ Dec 31, 2010 *) Rp

1 Jan 2010/ 31 Des 2009/ Jan 1, 2010/ Dec 31, 2009 *) Rp

LIABILITIES

LIABILITAS JANGKA PENDEK Hutang Bank dan Lembaga Keuangan Hutang Usaha Pihak Berelasi Pihak Ketiga Hutang Pajak Uang Muka Penjualan Beban Masih Harus Dibayar Bagian Liabilitas Jangka Panjang yang Jatuh Tempo Dalam Satu Tahun: Hutang Sewa Pembiayaan Hutang Bank Jangka Panjang Hutang Lain-lain Jumlah Liabilitas Jangka Pendek LIABILITAS JANGKA PANJANG Liabilitas Jangka Panjang - Setelah Dikurangi Bagian yang Jatuh Tempo Dalam Satu Tahun: Hutang Sewa Pembiayaan Hutang Bank Jangka Panjang Liabilitas Jangka Panjang Lainnya Hutang Pihak Berelasi Liabilitas Pajak Tangguhan Liabilitas Imbalan Kerja Karyawan Hutang Obligasi Konversi Jumlah Liabilitas Jangka Panjang JUMLAH LIABILITAS EKUITAS Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk: Modal Saham Nilai Nominal Saham Seri A: Rp 500 Saham Seri B: Rp 200 Modal Dasar Saham Seri A: 135.000.000 saham Saham Seri B: 4.652.500.000 saham Modal Ditempatkan dan Disetor Penuh Saham Seri A: 135.000.000 lembar Saham Seri B: 2.791.000.000 lembar pada 31 Des 2011 dan 1.537.000.000 lembar masing-masing pada 31 Des 2010 dan 1 Jan 2010/ 31 Des 2009 Tambahan Modal Disetor - Bersih Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Selisih Transaksi Perubahan Ekuitas Entitas Anak dan Pihak Nonpengendali Proforma Modal yang Timbul dari Transaksi Restrukturisasi Entitas Sepengendali Saldo Laba (Defisit) KEPENTINGAN NONPENGENDALI JUMLAH EKUITAS JUMLAH LIABILITAS DAN EKUITAS *) Disajikan kembali (Catatan 2.a)

3.u, 16, 36 3.t, 3.u, 17, 35, 36 3.v, 7 3.r, 9.c 3.u 18, 36 3.u, 36 3.h, 19, 35 20 3.u, 36

553,355 5,823 24,293 47,460 5,217 27,575

305,622 2,778 41,828 23,613 171 22,081

218,832 2,778 20,382 21,528 37,141 6,868

2,799 218,085 27,229 911,836

17,202 101,105 3,895 518,295

16,654 45,782 2,310 372,275

CURRENT LIABILITIES Loans from Bank and Financial Institution Accounts Payable Related party Third Parties Taxes Payable Sales Advance Accrued Expenses Current Maturities of Long-term Liabilities: Obligation under Finance Leases Long-term Bank Loans Other Payables Total Current Liabilities NON-CURRENT LIABILITIES Long-term Liabilities - Net of Current Maturities: Obligation under Finance Leases Long-term Bank Loans Other Long-Term Liability Due to Related Parties Deferred Tax Liabilities Provision Liability on Employee Benefits Convertible Bonds Total Non-Current Liabilities TOTAL LIABILITIES EQUITY Equity Atributable to Owners of the Parent Entity Capital Stock Par Value Serie A Shares: Rp 500 Serie B Shares: Rp 200 Authorized Capital Serie A Shares: 135,000,000 shares Serie B Shares: 4,652,500,000 shares Issued and Fully Paid Capital Serie A Shares: 135,000,000 shares Serie B Shares: 2,791,000,000 shares as of Dec 31, 2011 and 1,537,000,000 shares as of Dec 31, 2010 and January 1, 2010/ December 31, 2009, respectively) Additional Paid-in Capital - Net Difference in Value from Restructuring Transactions between Entities Under Common Control Changes in Equity Transaction of a Subsidiary and Non-controlling Interest Pro Forma Capital Arising from Restructuring Transactions of Entities Under Common Control Retained Earning (Deficit) NON-CONTROLLING INTEREST TOTAL EQUITY TOTAL LIABILITIES AND EQUITY *) As restated (Note 2.a)

3.u, 36 3.h, 19, 35 20 3.u, 21, 36 3.u, 3.v, 7, 36 3.r, 9.b 3.l, 22 3.m, 3.u 2,267 825,006 -1,680 284 16,419 -845,656 1,757,492 24,544 576,900 60,000 151,921 3,571 11,650 -828,586 1,346,881 41,139 492,857 -6,750 1,405 7,931 3,500 553,582 925,857

23

625,700

374,900

374,900

3.n, 24 3.p, 25

657,256

217,816

217,816

1,216 26 381,493

1,216 (60)

(70,810) --

-108,797 1,774,462 58,355 1,832,817 3,590,309

-(18,109) 575,763 14,306 590,069 1,936,950

205,254 (93,966) 633,194 9,779 642,973 1,568,830

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan

The accompanying notes form an integral part of these consolidated financial statements

d1/ April 16, 2012

2

paraf:

PT TIGA PILAR SEJAHTERA FOOD Tbk DAN ENTITAS ANAKLAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 (Dalam Jutaan Rupiah)Catatan/ Notes PENJUALAN - BERSIH BEBAN POKOK PENJUALAN LABA KOTOR Beban Pemasaran dan