AR2013 Ultrajaya
AR2013 Ultrajaya
AR2013 Ultrajaya
L A P O R A N TA H U N A N
2013
Annual Report
Daftar Isi
Table of Content
Laporan Direksi
Message from The Board of Directors
Profil Perseroan
Company Profile
6
8
15
16
18
22
23
24
25
27
28
29
30
31
32
33
34
35
36
36
37
37
37
37
40
43
44
44
46
47
48
C. Lain-lain I Others
50
50
51
52
52
5. Perikatan I Agreements
55
56
57
71
73
Ikhtisar Data
Keuangan Penting
Financial Summary
Ikhtisar Keuangan
Financial Summary
Uraian
2013
2012
2011
INFORMATION OF FINANCIALS
POSITION
1.565.511
43.521
119.736
30.103
965.975
2.811.621
635.795
162.681
796.476
2.015.145
929.716
1.196.427
35.205
105.845
26.062
979.512
2.420.794
592.823
151.452
744.275
1.676.519
603.604
903.369
181
77.353
55.789
1.069.736
2.180.517
611.785
216.761
828.546
1.351.971
291.584
INFORMATION OF REVENUE
Description
3.460.231
(2.446.448)
1.013.783
423.195
325.127
2.809.851
(1.908.109)
901.742
429.342
353.432
2.102.384
(1.476.677)
625.707
136.645
128.450
325.246
(119)
352.965
467
128.359
91
Net Sales
Cost of Goods Sales
Gross Income (Loss)
Operating Income(Loss)
Comprehensive Net Income (Loss)
Comp. Income attributable to:
- Owners of the Company
- Non-controlling interest
2.888
113
2.888
122
2.888
44
Catatan:
Notes:
- All figures are in million Rupiahs except Total Share in million sheets
and Earning per Share in Rupiahs.
Rasio-rasio Keuangan
Financial Ratios
2013
2012
2011
RASIO-RASIO KEUANGAN
FINANCIAL RATIOS
Aset Lancar terhadap Liabilitas Jangka Pendek
Current Assets to Current Liabilities
247,01
201,82
147,66
28,33
30,75
38,00
39,52
44,39
61,28
2,62
6,16
18,93
29,30
32,09
29,76
12,23
15,28
6,50
15,05
17,74
6,27
21,00
25,61
10,11
9,40
12,58
6,11
11,56
14,60
5,89
16,13
21,08
9,50
53,08
38,32
6,08
69,79
48,97
10,26
kali
times
10,39
10,16
9,40
hari
days
35
35
38
Triwulan
Harga Tertinggi
Harga Terendah
Harga Penutupan
Year
Quarter
Highest Price
(Rp)
Lowest Price
(Rp)
Closing Price
(Rp)
2013
2.425.-
1.340.-
2.175.-
102.775.000
177.106.545.000
2012
Jumlah Saham
Nilai
Diperdagangkan
Kapitalisasi
Total Shares Traded Capitalization Value
(unit)
(Rp)
II
4.675.-
2.300.-
4.400.-
170.146.500
622.197.425.000
III
5.200.-
3.000.-
4.100.-
45.562.000
168.117.787.500
IV
5.000.-
3.900.-
4.500.-
12.429.500
57.108.362.500
1.290.-
1.010.-
1.170.-
66.407.500
79.169.505.000
II
1.470.-
1.000.-
1.050.-
75.665.000
96.643.600.000
III
1.210.-
1.050.-
1.140.-
27.925.500
31.754.590.000
IV
1.440.-
1.120.-
1.330.-
113.639.000
150.253.515.000
1600
6000
1400
5000
1200
4000
1000
800
3000
600
2000
400
1000
200
0
0
Quarter 1
Quarter 2
Quarter 3
2013
Quarter 4
Quarter 1
Quarter 2
Quarter 3
Quarter 4
2012
Tertinggi / Highest
Tertinggi / Highest
Terendah / Lowest
Terendah / Lowest
Penutupan / Closing
Penutupan / Closing
In the midst of a fierce business climate, the Net Sales which has
increased by 23% compared to that of last year is a good
achievement and demonstrates a genuine performance of the
Board of Directors. This is also supported by the audit firm which
provided an unqualified opinion on the financial statements that
have been presented by the Board of Directors. The Board of
Commissioners believes that the Company's financial statements
have been prepared and presented in accordance with the
applicable Financial Accounting Standards in Indonesia, and also
believes that the financial statements represent complete and
accurate information, and contain no material misleading facts.
Selamat bekerja !
SUPIANDI PRAWIRAWIDJAJA
Presiden Komisaris / President Commissioner
Laporan Direksi
Message From The Directors
The financial year 2013 was a challenging year for the whole food
and beverage industry, including the dairy industry, in particular
due to the weakening of the Rupiah with almost 30%, which
negatively impacted the Company's operating margins. The
impact of the Company's product price adjustment at the end of
2013 only started to be felt in the second quarter of 2014.
This increase was primarily due to the increased sales volume of all
product segments, which as a whole has increased by 18%. In
addition, in the 2013 fiscal year we have raised the selling prices,
an average of 5% from the previous sale price, which turned out to
have a positive impact on net sales. The increase in the product
selling price was intended to anticipate the increase in raw
material prices as a result of the depreciation of Rupiah against
the U.S. dollar in particular.
Di Luar Pulau Jawa, untuk distribusi dan penjualan ke wilayahwilayah lain seluruh di Indonesia, Perseroan telah bekerja sama
dengan lebih dari 50 agen dan/atau distributor yang tersebar di
kota-kota besar di seluruh Indonesia. Dalam upaya untuk
memperluas jangkauan pemasaran dan distribusi di luar Pulau
Jawa ini Perseroan senantiasa menjaga, memelihara, dan
meningkatkan hubungan yang baik dengan para agen dan/atau
distributor tersebut.
10
In the production area, quality and safety are the most important
priorities for the Company's consumers. Therefore, the Company
has always focused on consistently providing high quality
products, which requires the automation of the Company's
production process to minimize human intervention. Also, the
Company implemented a very strict quality control at all
production stages, from the raw materials receipt, processing,
storage up to the finished goods warehouse. The Company
continues to make efforts to improve the effectiveness and
efficiency of its production process.
to meet its needs, at present and in the future. The Company also
cannot guarantee that these suppliers can maintain the quality of
the raw materials they supply in accordance with the required
quality of the Company.
In 2013, together with ITO EN Asia Pacific Holdings, Inc. Ltd., The
Company has also established joint ventures PT Ultrajaya Ito En
Manufacturing and PT Ito En Ultrajaya Wholesale, which are
engaged in tea product manufacturing and distribution.
All the steps mentioned above made by the Company were based
on the belief that the market outlook for liquid milk products and
tea beverages, particularly UHT processed, is still very good and
promising.
11
12
Another factor that supports our beliefs about the very positive
market prospects for liquid dairy products market is the low level
of milk consumption of the Indonesians in 2013 which is expected
to be at the range of 12.5 liters per capita per year whereas milk
consumption per capita in our neighbor countries like Singapore,
Malaysia, and Thailand is more than 3-4 times as much.
Dengan asumsi seperti ini, dan dengan kerja keras semua pihak,
maka Perseroan cukup percaya diri bahwa di tahun 2014
mendatang dapat meraih pertumbuhan lebih besar dari 15%.
With these assumptions and with the hard work of all parties, the
Company is confident to achieve growth greater than 15% in
2014.
On June 25, 2013 the Board of Directors has organized the Annual
General Meeting of Shareholders (AGM) which was attended by
shareholders and/or their proxies representing 58% of the shares
issued by the Company. The AGM among others conducted to
authorize the 2012 Financial Statements and Annual Report.
These are the points we would like to inform about the Company's
operations in 2013 and, in this opportunity, the Board of Directors
would like to convey our appreciation and recognition to:
?
Para Pemegang Saham Perseroan yang senantiasa
?
The Company's Shareholders who consistently support
SABANA PRAWIRAWIDJAJA
Presiden Direktur / President Director
SAMUDERA PRAWIRAWIDJAJA
Direktur / Director
Ir. Y. ISNANDAR
Direktur / Director
13
Profil Perseroan
Company Profile
Nama Perseroan
Name of Company
Alamat Perseroan
Address
Alamat Surat
Mailing Address
Telepon
Telephone
Fax
Fax
(022) 86700777
admin@ultrajaya.co.id
Laman
Website
www.ultrajaya.co.id
Tanggal Pendirian
Date of Establishment
2 Nopember 1971
Bidang Usaha
Line of Business
Jumlah Karyawan
Number of Employees
Dewan Komisaris
Commissioners
Supiandi Prawirawidjaja
Endang Suharya
Soeharsono Sagir
Direksi
Directors
Sabana Prawirawidjaja
Samudera Prawirawidjaja
Jutianto Isnandar
Sekretaris Perusahaan
Corporate Secretary
Eddi Kurniadi
eddikur@ultrajaya.co.id
15
Visi
Misi
Visi
Mission
To become the best and the largest Food and Beverage industry in
Indonesia, through consistently prioritizing consumers
satisfaction, and highly upholding our stockholders and business
partners trusts.
KETERANGAN :
Visi dan Misi ini telah disetujui oleh Pengurus Perseroan
16
NOTES :
This Vision and Mission has been approved by the Company's Management
Laporan Tahunan
2013
Annual Report
18
Riwayat Singkat
A Brief History
In 2008 the Company divested the trade marks Buavita and GoGo to PT Unilever Indonesia and entered into a manufacturing
agreement to produce and package Buavita and Go-Go.
Bidang Usaha
Line of Business
19
20
One of the factors that drives the Company's growth is its strong
ability to develop new types of products that can meet the taste of
consumers, such as Ultra Mimi and Teh Kotak Less Sugar.
Teknologi
Technology
In 2012, the Company has replaced the SAP ERP system with
Oracle ERP, which is expected to further enhance the operational
and analytical capabilities in line with an increased operational
efficiency of the Company.
Produk-Produk yang
Dihasilkan Perseroan
Range of Products
Jenis
Type
Produk
Product
Susu Cair /
Liquid Milk
Ultra Milk
Ultra Mimi
Susu Sekolah
Susu UKS
Susu Sehat
Low Fat Hi Cal
Minuman UHT /
UHT Drinks
Makanan /
Foods
Lain-lain /
Others
Murni / Plain
Mocca / Mocca
Kedelai / Soya
Coklat / Chocolate
Coklat / Chocolate
Murni / Plain
Coklat / Chocolate
Coklat / Chocolate
Stroberi / Strawberry
Stroberi / Strawberry
Susu / Milk
Stroberi / Strawberry
Stroberi / Strawberry
Teh Bunga
Melati / Jasmine
Blackcurrant
Chrysantemum tea
Minuman Kesehatan /
Health Drinks
Sari Asam
Minuman Lainnya /
Other Drinks
Morinaga **)
Rupa-rupa / Various
Cap Sapi
Golden Choice
Ultra Milk
Creamer
Creamer
Full Cream
Coklat / Chocolate
ULTRA
Nenas / Pineapple
Sirsak / Soursop
Mangga / Mango
Jambu / Guava
Teh / Tea
Konsentrat Buah-buahan /
Fruit Concentrate
22
Rasa
Flavour
Merek Dagang
Brand
Teh Kotak
Jeruk / Orange
Apel / Apple
Struktur Organisasi
Organization Structure
Rapat Umum
Pemegang Saham
General Meeting of
Shareholders
Dewan
Komisaris
Board of
Commissioners
Direksi
Directors
Komite Audit
Audit Comittee
Sekretaris
Perusahaan
Internal Audit
Corporate Secretary
Manufacturing
HRD &
General
Affair
Marketing
Engineering
Sales &
Distribution
Information &
Technology
Finance &
Accounting
23
Pengawasan dan
Kepengurusan Perseroan
Company Supervision and Management
Dewan Komisaris :
Direksi :
25
Compositition by Department
Jabatan / Function
Direksi & Komisaris
Director & Commissioners
Manajer Senior
Senior Management
Manajer & Supervisor
Managers and Supervisor
Staf (Administrasi, Produksi)
Staff (Administration, Production)
Operator Produksi
Production Operators
Jumlah / Total
2013
2012
46
49
118
123
276
308
829
951
1.275
1.437
2013
2012
239
230
186
174
753
890
75
93
32
50
1.275
1.437
Departemen / Department
Direksi, Komisaris, Sekretaris Perusahaan
Directors, Commissioners, Corporate
Secretary
Marketing & Sales
Manufacturing
HRD & General Afairs
Finance & Accounting
Information & Technology (IT)
Engineering
Internal Audit
Jumlah / Total
2013
2012
133
950
78
48
17
28
14
142
1.017
93
41
19
101
17
1.275
1.437
27
Perusahaan Asosiasi
dan Entitas Anak
Associated Company and Subsidiary Entity
PT PRAWIRAWIDJAJA PRAKARSA
SABANA PRAWIRAWIDJAJA
21,4%
14,5%
64,1%
PT KRAFT
ULTRAJAYA
INDONESIA
70%
MONDELEZ
INTERNATIONAL
70%
PT NIKOS
DISTRIBUTION
INDONESIA
60%
PT NIKOS
INTERTRADE
30%
INDIVIDUAL
40%
55%
45%
PT ULTRAJAYA
ITO-EN
MANUFACTURING
49%
INDIVIDUAL
PT ITO-EN
ULTRAJAYA
WHOLESALE
45%
50%
PT ULTRA
SUMATERA
DAIRY FARM
55%
ITO-EN
ASIA PACIFIC
HOLDING
50%
PT KARYA
PUTRAJAYA
PERSADA
75%
PT ULTRA
PETERNAKAN
BANDUNG SELATAN
25%
KOPERASI
PETERNAKAN
BANDUNG SELATAN
PT TOLL INDONESIA
?
Saham PT Prawirawidjaja Prakarsa seluruhnya dimiliki oleh
?
PT Kraft Ultrajaya Indonesia bergerak dalam bidang industri keju.
?
PT Kraft Ultrajaya Indonesia operates in cheese industry. The
?
PT Nikos Intertrade bergerak dalam bidang logistik dan memiliki
?
PT Nikos Intertrade is engaged in logistics business and owns 49%
?
PT Ultrajaya Ito-En Manufacturing didirikan untuk memproduksi
?
PT Ultrajaya Ito-En Manufacturing was established to
produk teh hijau RTD yang dikemas dalam kemasan botol PET.
Pada saat ini belum beroperasi.
?
PT Ito-En Ultrajaya Wholesale didirikan untuk memasarkan,
?
PT Ito-En Ultrajaya Wholesale was established to market, sell, and
28
?
Shares of PT Prawirawidjaja Prakarsa are wholly owned by the
?
PT Ultra Peternakan Bandung Selatan engaged in agriculture,
?
PT Ultra Sumatera Dairy Farm didirikan dengan tujuan untuk
?
PT Ultra Sumatra Dairy Farm was established with the purpose to
29
Komposisi Pemilikan
Saham Perseroan
Company Share Ownership Composition
Komposisi Pemilikan Saham Perseroan Per 31 Desember 2013
Company Share Ownership Composition Per 31 December 2013
35.60%
PT Prawirawidjaja
21.40%
Sabana Prawirawidjaja
14.55%
UBS AG Singapore
9.50%
Indolife Pensiontama
8.02%
AJ Central Asia
7.68%
Samudera Prawirawidjaja
3.25%
CATATAN :
NOTES :
1.
1.
2.
2.
a.
b.
c.
d.
e.
f.
30
Masyarakat
a.
b.
c.
d.
e.
f.
Kronologis Pencatatan
Saham Perseroan
Chronology of Companys Shares Listing
Tgl Pencatatan /
Date of listing
20 July 1990
03 September1990
11 September1992
Dividen Saham
Shares Dividends
14 April 1994
06 February 1995
6.000.000
6.000.000
14.500.000
20.500.000
1.506.720
22.006.720
66.020.160
88.026.880
Saham Bonus
Bonus Shares
132.040.320
220.067.200
19 August 1999
165.050.400
385.117.600
16 January 2001
1.925.588.000
29 April 2004
962.794.000
2.888.382.000
Seluruh saham dicatatkan di Bursa Efek Indonesia / All shares registered at the Indonesia Stock Exchange
KETERANGAN :
NOTES :
1. Pada bulan Juli 1990 Perseroan melakukan Penawaran Umum Perdana (Initial Public
Offering) sebanyak 6.000.000 saham dengan harga penawaran sebesar Rp. 7.500.- per
saham, nominal Rp. 1.000.- per saham.
1. In July 1990 the Company held an initial Public Offering of 6,000,000 shares priced at
Rp 7,500,- per share, with a par value Rp 1,000,- per share.
2. Pada bulan September 1990 Perseroan mencatatkan seluruh saham yang telah
ditempatkan dan disetor penuh (Company Listing).
2. In September 1990 the Company listed all paid and issued shares prior to the IPO.
3. Pada bulan September 1992 Perseroan membagikan dividen saham sebanyak 1.506.720
saham dengan nilai nominal Rp. 1.000.- per saham.
3. In September 1992 the Company issue shares dividend for 1,506,720 shares with a par
value of Rp 1,000,- per share.
4. Pada bulan April 1994 Perseroan melakukan Penawaran Umum Terbatas ke I (Rights Issue I)
sebanyak 66.020.160 saham, dengan ketentuan perbandingan 1 : 3 yaitu pemegang 1
saham lama berhak untuk memesan terlebih dahulu 3 saham baru dengan harga
Rp. 2.500.- per saham dengan nilai nominal Rp. 1.000.- per saham.
4. In April 1994 the Company held the Preemptive Right Issue I of 66,020,160 shares, with a
ratio of 1:3, i.e. the current shareholder of one share may place an order of 3 new shares at
Rp 2,500,- per share, with a par value Rp 1,000,- per share.
5. Pada bulan Februari 1995 Perseroan membagikan kepada para pemegang saham,
132.040.320 saham bonus (bonus share) yang berasal dari agio dengan ketentuan 2 : 3
yaitu pemegang 2 saham lama akan mendapat 3 saham baru dengan nilai nominal Rp.
1.000.- per saham.
5. In February 1995 the Company distributed 132,040,320 bonus shares, with a ratio of 2:3,
i.e. the current shareholder of 2 shares will get 3 new shares at the par value of Rp Rp 1,000,per share.
6. Pada bulan Agustus 1999 Perseroan melakukan Penawaran Umum Terbatas ke II (rights
issue II) sebanyak 165.050.400 saham, dengan ketentuan perbandingan 4:3 yaitu
pemegang 4 saham lama berhak untuk memesan terlebih dahulu 3 saham baru dengan
harga Rp. 1.000.- per saham dengan nilai nominal Rp. 1.000.- per saham.
6. In August 1999 the Company held the Preemptive Right Issue II of 165,050,400 shares, with
a ratio of 4:3, i.e. the current shareholder of 4 shares may place an order of 3 new shares at
the par value of Rp 1,000,- per share.
7. Pada bulan Agustus 2000 Rapat Umum Luar Biasa Pemegang Saham Perseroan
menyetujui untuk meningk atk an Modal Dasar Perseroan dari semula
Rp. 425.000.000.000.- menjadi Rp. 1.500.000.000.000.- dan melakukan pemecahan nilai
nominal saham (stock split) yang semula Rp. 1.000.- per saham berubah menjadi Rp. 200.per saham.
8. Pada bulan April 2004 Perseroan melakukan Penawaran Umum Terbatas ke III (rights issue
III) sebanyak 962.794.000 saham, dengan ketentuan perbandingan 2:1 yaitu pemegang
500 saham lama berhak untuk memesan terlebih dahulu (HMETD) 250 saham baru
dengan harga Rp. 260.- per saham dengan nilai nominal Rp. 200.- per saham, dan/atau 1
satuan Obligasi III Ultrajaya Tahun 2004 Dengan Tingkat Bunga Tetap senilai Rp. 41.500.yang ditawarkan dengan nilai 92.50%.
8 In April 2004 the Company held the Preemptive Right Issue III of 962,794,000 shares, with a
ratio of 2:1, i.e. the current shareholder of 500 shares may place an order of 250 new shares
at the price of Rp 260,- per share, par value of Rp 200,- per share,and/or one Bond III of
Ultrajaya 2004 with a fixed interest of Rp 41,500,- offered at 92,50% value.
31
Alamat Kantor
Perwakilan Pemasaran
Addresses of Marketing Representative Offices
Daerah Pemasaran
DKI JAKARTA dan sekitarnya
Marketing Area
GREATER JAKARTA AREA
Daerah Pemasaran
JAWA TENGAH
Marketing Area
CENTRAL JAVA
Daerah Pemasaran
JAWA BARAT
Marketing Area
WEST JAVA
Daerah Pemasaran
JAWA TIMUR
Marketing Area
EAST JAVA
32
AKUNTAN PUBLIK
Public Accountants
TANUBRATA SUTANTO FAHMI & REKAN
CERTIFIED PUBLIC ACCOUNTANTS
PRUDENTIAL TOWER, Lantai 17
Jln. Jend. Sudirman Kav. 19
JAKARTA - 12910
Telepon : (021) 57957300
Fax : (021) 57957301
33
34
36
A. Tinjauan Umum
A. Overview
1. Kegiatan Operasional
1. Operational Activities
2. Kapasitas Produksi
2. Production Capacity
In the last three years, the Company has increased its production
capacity by adding new production lines and intends to continue
to increase the Company's production capacity in order to meet
the demand in line with market developments.
B. Kinerja Keuangan
B. Financial Performance
a. Total Aset
a. Total Assets
in billion rupiah
2013
2012
Rp
Rp
Rp
1.565,5
1.196,4
369,1
30,9
naik (turun)
increase (decrease )
43,5
35,2
8,3
23,5
119,7
105,8
13,9
13,1
Investment. c
30,1
26,1
4,0
15,3
Livestocks. d
965,9
979,5
(13,6)
(1,4)
86,9
77,7
9,2
11,9
Other Assets. f
2.811,6
2.420,7
390,9
16,1
Total Assets
37
?
Piutang Usaha meningkat sebesar 23,9% atau senilai Rp.
Rp. 2,0 milyar yaitu dari Rp. 11,4 milyar di tahun 2012
menjadi Rp. 13,4 di tahun 2013. Piutang Lain-lain ini
terdiri dari Piutang Kepada Pihak Ketiga dan Piutang
Kepada Pihak Berelasi. Saldo Piutang Kepada Pihak Ketiga
terutama sekali berupa bagian jangka pendek dari
piutang kepada para peternak yang timbul dari transaksi
penjualan kredit sapi perah, sedangkan Piutang Kepada
Pihak Berelasi merupakan klaim biaya kepada PT
Campina Ice Cream Industry dan tagihan eks sewa
bangunan dan penggunaan utilitas pabrik kepada PT
Kraft Ultrajaya Indonesia.
?
Persediaan meningkat sebesar 60,1% atau senilai Rp.
38
?
Accounts
?
Other
?
Inventories
?
Pos Uang Muka merupakan uang muka pembelian bahan
?
Down Payment, which is an advance payment for
?
Biaya Yang Dibayar Dimuka merupakan biaya sewa
?
Prepaid
39
b. Total Liabilitas
b. Total Liabilities
in billion rupiah
2013
2012
Rp
Rp
Rp
633.8
592.8
41.0
6.9
76.1
85.6
(9.5)
(11.1)
35.0
34.4
0.6
1.7
30.7
(30.7)
(100.0)
0.7
(0.7)
(100.0)
51.6
51.6
162.7
151.4
11.3
7.5
796.5
744.2
52.3
7.0
Total Liabilities
naik (turun)
increase ( decrease )
: Long-term Liabilities. b
40
i.
i.
ii. Utang Usaha meningkat sebesar 17,5% senilai Rp. 69,0 milyar
yaitu dari Rp. 394,5 milyar di tahunbuku 2012 menjadi Rp.
463,5 milyar di tahunbuku 2013.
Kenaikan Utang Usaha terjadi karena utang usaha kepada
Pemasok Dalam Negeri meningkat sebesar 48,2% senilai Rp.
143,8 milyar, yaitu dari Rp 298,5 milyar di tahun 2012 menjadi
Rp. 442,3 milyar di tahun 2013, sedangkan utang kepada
Pemasok Luar Negeri turun sebesar 77,9% senilai Rp. 74,8
milyar yaitu dari Rp. 96,0 milyar di tahun 2012 menjadi Rp.
21,2 milyar di tahun 2013.
Akun Utang Usaha terdiri dari Utang Usaha kepada Pemasok
Dalam Negeri untuk pembelian bahan baku susu murni,
bahan kemasan, dan bahan-bahan pembantu, serta Utang
Usaha kepada Pemasok Luar Negeri untuk pembelian impor
bahan kemasan, bahan konsentrat minuman, dan bahan
baku lainnya.
ii.
iv. Utang Dividen menurun sebesar 6,3% senilai Rp. 1,0 milyar
yaitu dari Rp. 15,8 di tahunbuku 2012 menjadi Rp. 14,8 milyar
di tahun 2013. Utang Deviden ini merupakan utang kepada
Pemegang Saham atas pembagian deviden untuk
pembagian laba tahun 2008 dan 2011, yang masih belum
dibayarkan.
v.
v.
41
42
vi. Utang Bank Jangka Panjang bagian Yang Jatuh Tempo Dalam
1 Tahun menurun 48,8% senilai Rp. 29,3 milyar yaitu dari Rp.
60,0 milyar di tahun 2012 menjadi Rp. 30,7 milyar di tahun
2013.
Perseroan memperoleh fasilitas kredit dari Bank BCA, dan
ANZ Panin Bank.
vii. Utang Sewa Jangka Panjang bagian Yang Jatuh Tempo Dalam
1 Tahun menurun 89,1% senilai Rp. 5,9 milyar yaitu dari Rp. 6,6
milyar di tahun 2012 menjadi Rp. 0,7 milyar di tahun 2013.
Perseroan memperoleh fasilitas utang sewa dari PT Austindo
Nusantara Jaya Finance dan PT BTMU - BRI Finance.
c. Total Ekuitas
c. Total Equity
in billion rupiah
2013
2012
Rp
Rp
577.7
577.7
51.1
51.1
- Sudah ditentukan
74.3
39.0
35.3
90.5
Appropriated -bb
- Belum ditentukan
1,294.9
1,005.0
289.9
28.8
Unappropriated -bb
1,998.0
1,672.8
325.2
19.4
Distributable Equity
17.1
3.7
13.4
362.2
2,015.1
1,676.5
338.6
20.2
Total Equity
naik (turun)
increase ( decrease )
Rp
Saldo Laba :
Retained Earnings :
?
Saldo Laba Yang Sudah Ditentukan Penggunaannya
?
Appropriated Retained Earnings increased by 90.5%
meningkat 90,5% senilai Rp. 35,3 milyar yaitu dari Rp. 39,0
milyar di tahunbuku 2012 menjadi Rp. 74,3 milyar di tahun
2013.
Kenaikan saldo akun ini sehubungan dengan adanya
deklarasi penggunaan laba bersih tahun buku 2012 yang
diputuskan pada Rapat Umum Pemegang Saham (RUPS)
tanggal 25 Juni 2013.
Sebagaimana diketahui pada tahunbuku 2012 Perseroan
memperoleh Laba Bersih sebesar Rp. 353,4 milyar, dan RUPS
yang diselenggarakan pada tanggal 25 Juni 2013 antara lain
memutuskan menggunakan laba bersih ini untuk :
?
disisihkan sebesar 10% atau senilai Rp. 35,3 milyar untuk
menambah Saldo Laba Yang Sudah Ditentukan
Penggunaannya .
?
menanamkan kembali sisa laba bersih tersebut senilai Rp.
318,1 milyar sebagai Saldo Laba Yang Belum Ditentukan
Penggunaannya.
43
?
Saldo Laba Yang Belum Ditentukan Penggunaannya
?
Unappropriated Retained Earnings increased by 28,9% or
meningkat 28,9% senilai Rp. 289,9 milyar yaitu dari Rp. 1.005,0
milyar di tahunbuku 2012 menjadi Rp. 1.294,9 milyar di
tahunbuku 2013.
Kenaikan ini berasal dari jumlah Laba Komprehensive Tahun
Berjalan senilai Rp. 325,2 milyar dikurangi dengan Penyisihan
untuk Cadangan wajib sebesar Rp 35,3 milyar.
?
Modal Saham Disetor dan Tambahan Modal Disetor tidak
?
Paid-up Capital Stock and Additional Paid-in Capital did not
mengalami perubahan.
change.
?
Akun Kepentingan non Pengendali meningkat 362,2% senilai
?
Non-Controlling Interest account increased by 362.2%
Rp. 13,4 milyar yaitu dari Rp. 3,7 milyar di tahun 2012 menjadi
Rp. 17,1 milyar di tahun 2013. Jumlah ini merupakan hak
pemegang saham minoritas atas ekuitas Entitas Anak.
a. Pendapatan Usaha
a. Revenue
in billion rupiah
2013
2012
Rp
Rp
naik (turun)
increase ( decrease )
Rp
PENJUALAN BERSIH :
NET SALES
- By Geographical Area :
50.3
30.0
20.3
67.7
- Export
3,409.9
2,779.9
630.0
22.7
3,460.2
2,809.9
650.3
23.1
Total
3,229.4
2,602.0
627.4
24.1
- UHT Beverage
230.8
207.9
22.9
11.0
- Food
3,460.2
2,809.9
650.3
23.1
Total
44
- By Business Segment:
At the end of 2013 the Company has raised the selling prices of
some types of UHT drink products by an average of 5% of the
prevailing selling prices.This increase in sellling price was made in
anticipation of increase in some production factors and the
fluctuation of Rupiah currency. This price hike did not give any
negative impact on sales volume, as evidenced by the still
increasing sales volume. Sales volume of UHT beverage product
rose by 19.4%, sweetened condensed milk product rose by 10.6%,
and powder milk rose by 13.9%.
45
in billion rupiah
2013
%
Rp
3,460.2
100.0
2,809.9
100.0
2,059.4
59.5
1,572.5
56.0
Direct Material
25.5
0.7
23.7
0.8
Direct Labor
2,084.9
60.3
1,596.2
56.8
Upah Langsung
359.1
10.4
298.5
10.6
2,444.0
70.6
1,894.7
67.4
86.6
2.5
100.0
3.6
Beginning Inventory
(84.6)
(2.4)
(86.6)
(3.1)
Ending Inventory
2,446.0
70.7
1,908.1
67.9
46
2012
Rp
c. Beban Usaha
c. Operating Expenses
in billion rupiah
2013
2012
Rp
Rp
3,460.2
100.0
2,809.9
100.0
Net Sales
- Beban Penjualan
433.6
12.5
366.4
13.1
117.6
3.4
82.7
2.9
551.2
15.9
449.1
16.0
Penjualan Bersih
Beban Usaha :
Operating Expense:
Beban Penjualan
Selling Expenses
47
?
Pos Biaya Iklan dan Promosi menurun sebesar 0,3% yaitu dari
?
Advertising
?
Pos Biaya Gaji dan Upah menurun sebesar 0,3% yaitu dari
?
Salaries and Wages expense decreased by 0.3%, from 1.8%in
d. Profit Growth
d. Pertumbuhan Laba
dalam milyar rupiah
in billion rupiah
2013
48
2012
Rp
Rp
Penjualan Bersih
3.460,2
100,0
2.809,9
100,0
Net Sales
Laba Kotor
1.013,8
29,3
901,7
32,1
Gross Profit
Laba Usaha
423,2
12,2
429,3
15,3
Operating Profit
436,7
12,6
458,0
16,3
325,2
9,4
353,4
12,6
1. Laba Kotor
1. Gross Profit
2. Laba Usaha
2. Operating Profit
Profit Before Tax in 2013 was Rp436.7 billion or 12.6% of Net Sales
in 2013, while Profit Before Tax in 2012 was Rp458.0 billion or
16.3% of Net Sales in 2012.
49
C. Lain-lain
C. Others
2012
Rasio-rasio keuangan :
50
Financial ratios :
- Current ratio
247,0
201,8
Current ratio - n
- Quick ratio
156,8
142,5
Quick ratio - n
- Cash ratio
96,5
90,4
Cash ratio - n
Current Ratio
The increase in current ratio was due to the total Current Assets in
2013 increased by 30.9% compared to the total Current Assets in
2012, from Rp1,196.4 billion in 2012 to Rp1,565.5 billion in 2013,
while total Short-term Liabilities in 2013 increased by 6.9%
compared with Short-term Liabilities in 2012, from Rp592.8 billion
in 2012 to Rp633.8 in 2013.
Quick Ratio
This was due to the increase in Cash and Cash Equivalent and
Accounts Receivable by 17.6% amounting to Rp148.9 billion, from
Rp844.7 in 2012 to Rp993.6 billion in 2013, while total Short-term
Liabilities in 2013 decreased by 6.9%, from Rp592.8 billion in 2012
to Rp633.8 billion in 2013.
Cash Ratio
2013
2012
Activity Ratios :
- Receivable turnover
- Average collection period
10,4
kali
10,2
kali
35
hari
35
hari
51
3. Kebijakan Dividen
3. Dividends Policy
Tahun Buku
Book Year
Laba Bersih
Net Profit
(RP. 1.000.000,-)
Jumlah Dividen
Total Dividend
(%)
(RP. 1.000.000,-)
Dividen / Saham
Dividend / Share
(x 1.000.000,-)
(Rp)
2009
61.153
2.888.3
2010
107.123
2.888.3
2011
128.449
2.888.3
10.-
2012
353.432
2.888.3
2013
325.127
Belum ditentukan
Unappropriated
2.888.3
22,5
52
Jumlah Saham
Total Shares
28.880.-
4. Manajemen Risiko
4. Risk Management
53
d. Risiko Keuangan
i.
54
c.
d. Financial Risk
i.
5. Perikatan
5. Agreements
a.
PT Sanghiang Perkasa
Sejak tahun 2000 Perseroan telah melakukan Perjanjian
Kerjasama Produksi (toll manufacturing) dengan PT
Sanghiang Perkasa untuk memproduksi dan mengemas
produk-produk susu bubuk untuk bayi. Sanghiang Perkasa
adalah divisi makanan bernutrisi dari PT Kalbe Farma Tbk.,
sebuah perusahaan farmasi dan makanan yang terkemuka di
Indonesia. Sanghiang Perkasa menerima lisensi dari
Morinaga Milk Industry Co. Ltd. (Morinaga), untuk
memproduksi dan menjual susu bubuk formula untuk bayi
dan susu bubuk.
a. PT Sanghiang Perkasa
Since the year 2000 the Company has entered into a
Production Cooperation Agreement (toll manufacturing)
with PT Sanghiang Perkasa to manufacture and packed baby
powder milk products. Sanghiang Perkasa is a nutritious
foods division of PT Kalbe Farma Tbk., a leading Indonesian
pharmaceutical and food company. Sanghiang Perkasa
receives a license from Morinaga Milk Industry Co. Ltd.
"Morinaga"), to manufacture and sell infant formula milk
powder and milk powder continued from Morinaga.
55
c. PT Unilever Indonesia
Perseroan juga mengadakan Perjanjian Produksi
(Manufacturing Agreement) dengan PT Unilever Indonesia
Tbk. untuk memproduksi dan mengemas minuman UHT
dengan merk dagang Buavita dan Go-Go.
c. PT Unilever Indonesia
The Company has entered into a Manufacturing Agreement
with PT Unilever Indonesia Tbk. to manufacture UHT drinks
with trademarks of Buavita and Go-Go.
Perjanjian ini diubah terakhir tahun 2013 dan akan berakhir pada
bulan Januari 2018. Perjanjian ini dapat diakhiri oleh salah satu
pihak dengan terlebih dahulu mengirimkan pemberitahuan
tertulis 12 bulan sebelumnya, atau dapat diakhiri oleh salah satu
pihak apabila terjadi peristiwa-peristiwa tertentu.
58
Di Perseroan, prinsip-prinsip dasar tersebut tercermin dalam halhal tersebut di bawah ini :
1. Articles of Association
2. Organ Perseroan
59
60
No later than two days after the RUPS, the results of the RUPS will
be reported to Bapepam & LK, BEI and will also be announced
through national newspapers.
In 2013, RUPST was held on June 25, 2013 in Bandung. RUPST was
attended by shareholders and/or representatives, representing
more than 57.93% issued by the Company, as such RUPST was
legitimate and authorized to make the following decisions:
b. m e n a n a m k a n k e m b a l i s i s a n y a s e b e s a r R p .
318.100.000.000.- sebagai Saldo Laba Yang Belum
Ditentukan Penggunaannya.
The Company plans to hold AGM with the agenda to approve the
2013 Annual Report at the latest by June 2014.
B. Direksi
B. Directors
61
62
The Directors may earn salary and other allowances, where the
amount is determined by the RUPS. Authority of determining the
amounts may be delegated to the Board of Commissioners. RUPS
held on June 26, 2009 has determined the total of annual
remuneration for the Board of Commissioners and Directors
amounted Rp1.500.000.000 (one billion five hundred million
rupiahs) per year.
C. Dewan Komisaris
C. Board of Commissioners
Setiap anggota Dewan Komisaris tidak dapat bertindak sendirisendiri tapi harus berdasarkan keputusan Dewan Komisaris atau
berdasarkan penunjukkan dari Dewan Komisaris.
63
D. Komite Audit
D. Audit Committee
?
? membantu
?
to assist Board of Commissioners in evaluating the Company's
Dewan Komisaris dalam mengevaluasi laporanlaporan yang disampaikan oleh Direksi Perseroan, baik
berupa laporan keuangan maupun laporan kegiatan
operasional lainnya.
?
? memastikan bahwa laporan keuangan Perseroan telah
dibuat dan disusun sesuai dengan ketentuan-ketentuan
yang berlaku, termasuk telah diterapkannya Standar
Akuntansi Keuangan Indonesia.
?
? memastikan bahwa sistem pengendalian internal telah
dilaksanakan secara memadai.
64
applied.
3. Sekretaris Perusahaan
3. Corporate Secretary
?
? sebagai
?
acts as a liaison between the Company with its Shareholders,
65
66
Audit in Sales & Distribution division not only include all financial
and operational aspects, but also conducts compliance audits of
regulations and stipulated Company policies. Audits are
conducted in all representative offices located in Jakarta,
Bandung, Tasikmalaya, Semarang, Yogyakarta, Surabaya, and
other cities on the Island of Java.
5. Lain-lain
5. Others
67
68
For mosques and schools, the Company has built special pipelines
without providing a reservoir.
Concerns in Education
The Company takes an active part in providing scholarships and
assistance programs of constructing and renovating school
buildings, sponsorships in various seminars and other education
activities.
69
Laporan Tahunan
2013
Annual Report
Surat Pernyataan
Anggota Dewan Komisaris dan Direksi
Tentang Tanggung Jawab Atas
Laporan Tahunan Tahun 2013
Letter of Statement
of Board of Commissioners & Directors
of Responsibility To
The 2013 Annual Report
SUPIANDI PRAWIRAWIDJAJA
Presiden Komisaris
President Commissioner
ENDANG SUHARYA
Komisaris Independen
Independent Commissioner
SOEHARSONO SAGIR
Komisaris
Commissioner
DIREKSI / DIRECTORS
SABANA PRAWIRAWIDJAJA
Presiden Direktur
President Director
SAMUDERA PRAWIRAWIDJAJA
Direktur
Director
JUTIANTO ISNANDAR
Direktur
Director
Laporan Auditor
Independen
Independent Auditors Report
DAFTAR
ISI
CONTENTS
Pernyataan Direksi
Directors Statement
Exhibit A
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
A S E T
ASET LANCAR
Kas dan setara kas
Piutang usaha
(setelah dikurangi
penyisihan piutang
ragu-ragu 2013: Rp 458.554.664
2012: Rp 789.347.475)
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Persediaan
Uang muka
Biaya dibayar di muka
Catatan/
Notes
Exhibit A
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS OF 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
31 Desember/
31 December 2013
2,4,41
611.624.871.676
2,3,5,41
368.549.136.075
2,3,6,10
2,3,6,37
2,3,7
2,8,41
9
6.667.801.268
6.735.873.458
534.977.217.239
32.446.909.931
4.508.845.491
31 Desember/
31 December 2012
A S S E T S
CURRENT ASSETS
Cash and cash equivalent
Trade receivables
(net of
(net of allowances
allowances
for doubtful
for doubtful
accounts
accounts 2013: Rp 458,554,664
297.400.522.080
2012: Rp 789,347,475)
Other receivables
5.814.947.244
Third party
5.583.463.949
Related party
334.169.035.934
Inventories
15.213.609.789
Advance payment
2.355.498.099
Prepaid expenses
535.889.526.748
1.565.510.655.138
1.196.426.603.843
2,10
43.521.681.858
35.204.659.333
2,11
119.735.695.043
105.844.919.475
2,3,12
30.102.682.590
26.062.111.777
2,3,13
2,3,14
2,35
3,15,35
965.974.994.305
18.694.072.362
1.599.130.743
66.482.070.103
979.511.601.619
17.933.194.395
32.796.696
59.777.494.891
NON-CURRENT ASSETS
Non-current financial asset
Investment in associates and joint
venture
Investment in long-term livestock
(net of accumulated
amortization of
2013: Rp 4,891,216,830;
2012: Rp 4,939,728,237)
Fixed assets
(net of accumulated
depreciation
2013: Rp 873,848,645,634;
2012: Rp 772,774,650,697)
Intangible assets
Deferred tax asset
Other non-current assets
1.246.110.327.004
1.224.366.778.186
JUMLAH ASET
2.811.620.982.142
2.420.793.382.029
TOTAL
ASSETS
Exhibit A/2
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
31 Desember/
31 December 2013
31 Desember/
31 December 2012
16
2,17,41
21.412.410.529
463.538.990.751
5.268.078.050
394.466.233.719
2,37
18
2,19
2,35
20
102.562.222
357.190.478
14.826.576.643
22.410.075.747
73.915.874.428
15.816.567.871
57.854.467.257
51.171.595.269
2,24
21
2,22
2,23
2,35
2,3,24
21
2,22
2,23
Catatan/
Notes
Exhibit A/2
LIABILITIES AND
SHAREHOLDERS EQUITY
30.714.285.714
726.348.705
5.789.737.791
60.000.000.001
6.643.609.853
-
SHORT-TERM LIABILITIES
Short-term loans
Trade payables
Other payables
Related party
Derivative payables
Dividend payables
Taxes payables
Accruals
Short-term employee benefits
liabilities
Current maturities of long-term
liabilities:
Bank loans
Lease liabilities
Machinery loans
633.794.053.008
592.822.529.143
76.102.720.581
34.995.857.303
85.608.703.824
34.404.885.086
LONG-TERM LIABILITY
Deffered tax liabilities
Employee benefits
51.581.817.164
30.714.285.713
723.864.841
-
162.680.395.048
151.451.739.464
1.601.977.123
EQUITY
Share capital
Authorized 7,500,000,000
shares, at par value of
Rp 200
Shares issued and
fully paid,
2,888,382,000 share
Additional paid-in capital
Retained rarning:
Appropriated
1,25
1,26
577.676.400.000
51.130.441.727
577.676.400.000
51.130.441.727
27
74.300.000.000
39.000.000.000
1.294.930.340.599
1.004.984.228.158
1.998.037.182.326
17.109.351.760
1.672.791.069.885
3.728.043.537
Unapropriated
Equity attributable to
owners of the parent entity
Non-controlling interests
Jumlah Ekuitas
2.015.146.534.086
1.676.519.113.422
Total Equity
2.811.620.982.142
2.420.793.382.029
2,28
Exhibit B
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit B
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
2013
2012
PENJUALAN
2,29
3.460.231.249.075
2.809.851.307.439
2,30
( 2.446.448.128.599 ) ( 1.908.109.047.237 )
LABA KOTOR
BEBAN USAHA
Beban penjualan
Beban umum dan administrasi
Kerugian selisih kurs Bersih
Rugi penjualan aset tetap
Lain-lain Bersih
1.013.783.120.476
2,31
2,31
2
2,13
32
433.576.647.265 ) (
(
(
(
(
117.578.345.972 ) (
36.748.585.605 ) (
2.264.294.635 ) (
420.223.874 )
590.588.097.351 ) (
472.400.760.324 )
423.195.023.125
429.341.499.878
33
34
2,11
22.439.459.095
7.955.069.915 ) (
959.224.432 )
OPERATING EXPENSES
Selling expenses
General and administrative
82.694.854.869 )
expenses
13.513.232.874 ) Loss on foreign exchange rate Net
14.849.245.962 )
Loss on sales of fixed assets
5.069.974.743
Others Net
901.742.260.202
SALES
366.413.401.362 )
28.492.374.763
12.085.195.324
11.948.954.781 )
13.525.164.748
28.628.615.306
436.720.187.873
457.970.115.184
122.665.084.500 ) (
11.072.317.291
111.603.230.250 )
7.064.734.551
INCOME TAX
Current
Deferred
111.592.767.209 ) (
104.538.495.699 )
325.127.420.664
353.431.619.485
PAJAK PENGHASILAN
Kini
Ditangguhkan
2,35
325.127.420.664
353.431.619.485
325.246.112.441
118.691.777 )
352.965.099.993
466.519.492
325.127.420.664
353.431.619.485
325.246.112.441
118.691.777 )
352.965.099.993
466.519.492
325.127.420.664
353.431.619.485
113
122
2,36
Exhibit C
Exhibit C
Catatan /
Notes
Modal saham /
Share capital
Saldo laba /
Retained earning
Belum
Tambahan
Ditentukan
ditentukan
Modal disetor / penggunaannya/ penggunaannya/
Paid-in capital
Appropriated
Un-appropriated
1,25,26,
27,28
577.676.400.000
51.130.441.727
27
27
577.676.400.000
51.130.441.727
Saldo per
31 Desember 2012
Jumlah laba komprehensif
pada tahun berjalan
Penyisihan cadangan wajib
27
28
577.676.400.000
51.130.441.727
Saldo per
31 Desember 2013
29.000.000.000
10.000.000.000 (
39.000.000.000
35.300.000.000 (
74.300.000.000
Diatribusikan
kepada pemilik
entitas induk /
Attributable of
owners of the
Company
690.902.948.165
1.348.709.789.892
3.261.524.045
1.351.971.313.937
Balance as of
1 January 2012
352.965.099.993
352.965.099.993
466.519.492
353.431.619.485
Total comprehensive
Income
28.883.820.000 ) (
10.000.000.000 )
1.004.984.228.158
325.246.112.441
35.300.000.000 )
1.294.930.340.599
Kepentingan nonpengendali/
Non-controlling
interests
28.883.820.000 )
1.672.791.069.885
325.246.112.441 (
1.998.037.182.326
3.728.043.537
118.691.777 )
-
Jumlah /
Total
28.883.820.000 )
-
Dividend
Appropriation for
statutory reserve
1.676.519.113.422
Balance as of
31 December 2012
325.127.420.664
Total comprehensive
income for the year
Appropriation for
statutory reserve
13.500.000.000
13.500.000.000
17.109.351.760
2.015.146.534.086
Balance as of
31 December 2013
Exhibit D
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2013
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pengeluaran kas kepada :
Pemasok
Karyawan
Beban operasi lainnya
Penerimaan kas dari aktivitas operasi
Penerimaan dari:
Penghasilan bunga
Penghasilan lainnya
Pembayaran atas:
Beban bunga
Pajak penghasilan
Penerimaan (pembiayaan) piutang lain-lain
(
(
(
Exhibit D
3.729.966.817.696
3.045.933.058.444
321.065.305.550
565.878.380.473
21.427.409.890
39.692.459.576
12.085.195.324
6.574.046.751
7.601.363.214 ) (
170.436.720.813 ) (
8.157.827.344 ) (
195.989.263.645
(
(
(
(
19.245.048.068
15.000.000.000
8.286.084.464
88.857.102.494 ) (
16.350.000.000 )
6.070.904.572 ) (
147.979.500 ) (
68.894.854.034 ) (
12.727.917.849 )
70.916.678.805 )
558.824.230 )
500.334.201.664
(
(
(
16.144.332.479 (
60.000.000.000 ) (
6.513.405.934 ) (
989.991.228 ) (
46.757.876.176 )
92.142.857.143 )
23.208.431.475 )
13.997.699.918 )
51.359.064.683 ) (
176.106.864.712 )
75.735.344.928
293.113.417.810
535.889.526.748
242.776.108.938
611.624.871.676
535.889.526.748
Ekshibit E
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. U M U M
a. Pendirian dan Informasi Lainnya
Exhibit E
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
1. G E N E R A L
a. The Establishment and Other Information
Kegiatan Perseroan
Ekshibit E/2
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. U M U M (Lanjutan)
a. Pendirian dan Informasi Lainnya (Lanjutan)
Penjualan langsung dilakukan ke toko-toko, P&D, kioskios, dan pasar tradisional lain dengan menggunakan
armada milik Perseroan. Penjualan tidak langsung
dilakukan melalui agen/distributor yang tersebar di
seluruh wilayah kepulauan Indonesia. Penjualan melalui
modern trade dilakukan ke minimarket, supermarket,
dan hypermarket. Perseroan juga melakukan penjualan
ekspor ke beberapa negara.
b. Penawaran Umum Saham
Exhibit E/2
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
1. G E N E R A L (Continued)
a. The
Establishment
(Continued)
and
Other
Information
Ekshibit E/3
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. U M U M (Lanjutan)
Exhibit E/3
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
1. G E N E R A L (Continued)
Dewan Komisaris
Presiden Komisaris
Komisaris
Komisarin Independen
:
:
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Dewan Direksi
Presiden Direktur
Direktur
Direktur
:
:
:
:
:
:
Board of Directors
President Director
Director
Director
Komite Audit
Ketua
Anggota
Anggota
:
:
:
:
:
:
Audit Committee
Chairman
Members
Members
Ekshibit E/4
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/4
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan)
1. G E N E R A L (Continued)
Entitas anak /
Subsidiaries
Domisili /
Domicile
Jenis usaha /
Main activity
Jakarta
Jakarta
Dimulainya
kegiatan
komersial /
Commencement
of commercial
operations
Persentase
kepemilikan /
Percentage of
ownership
2013
2012
2005
60%
60%
2.861.737.252
2.682.525.095
2013
70%
70%
16.298.982.358
1.591.551.201
PT Ultra
Kabupaten Pertanian dan perdagangan/
Peternakan
Bandung
Agriculture and trading
Bandung Selatan
2010
75%
75%
2013
55%
PT Nikos
Intertrade
PT Nikos
Distribution
Indonesia
PT Ultrajaya ITO
EN Manufacturing
Jakarta
134.537.641.680 113.130.322.818
29.977.531.034
fund
in
Ekshibit E/5
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/5
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Ekshibit E/6
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/6
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Ekshibit E/7
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/7
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Keuangan,
Financial
Ekshibit E/8
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/8
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Ekshibit E/9
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
b. Prinsip Konsolidasian
(i) Entitas anak
Exhibit E/9
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
b. Consolidation Principle
(i) Subsidiaries
Ekshibit E/10
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
asosiasi
(iii) Entitas
entitas
Exhibit E/10
pengendalian
bersama
Ekshibit E/11
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
pengendalian
Exhibit E/11
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
jointly
controlled
entities
Ekshibit E/12
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/12
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
1 Poundsterling Inggris/Rupiah
1 Euro Eropa/Rupiah
1 Dolar Amerika Serikat/Rupiah
1 Dolar Australia/Rupiah
1 Dolar Singapore/Rupiah
100 Yen Jepang/Rupiah
31 Desember /
December 2013
31 Desember /
December 2012
20.097
16.821
12.189
10.876
9.628
11.617
15.579
12.810
9.670
10.025
7.907
11.197
e. Aset keuangan
GBP 1/Rupiah
EUR 1/Rupiah
USD 1/Rupiah
AUD 1/Rupiah
SGD 1/Rupiah
YEN 100/Rupiah
e. Financial assets
Pengakuan Awal
Initial Recognition
Ekshibit E/13
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/13
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Penghentian Pengakuan
Derecognition
f. Liabilitas keuangan
Liabilitas keuangan yang diterbitkan oleh Grup
diklasifikasikan sesuai dengan substansi perjanjian
kontraktual dan definisi liabilitas keuangan.
f. Financial liabilities
Financial liabilities issued by the Group are classified
according to the substance of the contractual
arrangements entered into and the definitions of a
financial liability.
Ekshibit E/14
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/14
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
ACCOUNTING
POLICIES
sebagai
i.
SIGNIFICANT
Persediaan
Persediaan terdiri dari bahan baku, barang jadi, pakan
ternak dan suku cadang. Persediaan diakui sebesar nilai
yang lebih rendah antara harga perolehan dan nilai
realisasi bersih. Harga perolehan ditentukan dengan
menggunakan metode rata-rata bergerak. Biaya
persediaan terdiri dari seluruh biaya pembelian, biaya
konversi dan biaya lain yang timbul untuk membawa
persediaan ke lokasi dan kondisi.
i.
Inventories
Inventories consist of raw materials, finished goods,
cattle woofs and spare-parts. Inventories are stated
at the lower of cost or net realizable value. Cost is
determined using the moving average method. Cost
of inventories comprise all costs of purchases, cost of
conversion and other costs incurred in bringing the
inventories to their present location and condition.
Ekshibit E/15
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
i.
AKUNTANSI
YANG
PENTING
Persediaan (Lanjutan)
Exhibit E/15
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
i.
SIGNIFICANT
ACCOUNTING
POLICIES
Inventories (Continued)
j. Hewan Ternak
j. Livestock
Jenis Hewan/
Livestocks
60
60
Determination of the initial period of production for
each different kind of livestock, based on
management cosiderations and experience. For dairy
cow and breeding cattle, the Subsidiary sets residual
values for Rp 8,500,000.
k. Fixed Assets Direct Acquisition
Fixed assets are stated at cost less accumulated
depreciation and impairment losses. Cost includes
expenditure that is directly attributable to the
acquisition of the related assets.
Ekshibit E/16
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
Exhibit E/16
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
PENTING
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Uraian
Tahun/
Years
Bangunan
Mesin dan Instalasi
Kendaraan Bermotor
Peralatan dan Inventaris
20
8-15
45
35
Description
Building
Machineries and Installations
Vehicles
Equipment and Fixtures
Ekshibit E/17
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/17
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
ACCOUNTING
POLICIES
SIGNIFICANT
Intangible Asset
Fixed assets, investment property and other noncurrent assets are reviewed for impairment losses,
whenever events or changes in circumstances indicate
that the carrying amount may not be recoverable.
Ekshibit E/18
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
n. Sewa
Exhibit E/18
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
n. Leases
Ekshibit E/19
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
o. Imbalan Kerja
(i) Imbalan kerja jangka pendek
Imbalan kerja jangka pendek diakui pada saat
terutang kepada karyawan.
(ii) Imbalan paska kerja
Exhibit E/19
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
o. Employee Benefits
(i) Short-term employee benefits
Short-term employee benefits are recognised
when they accrue to the employees.
(ii) Post-employee benefits
Ekshibit E/20
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/20
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
q. Perpajakan
Beban pajak terdiri dari pajak kini dan pajak tangguhan.
Pajak diakui dalam laporan laba rugi komprehensif,
kecuali apabila pajak tersebut terkait dengan transaksi
atau kejadian yang langsung diakui di pendapatan
komprehensif lainnya atau langsung diakui ke ekuitas.
Dalam hal ini, pajak tersebut masing-masing diakui
dalam pendapatan komprehensif lain atau ekuitas.
q. Taxation
Pajak
penghasilan
tangguhan
diakui
dengan
menggunakan metode balance sheet liability untuk
semua perbedaan temporer antara dasar pengenaan
pajak atas aset dan liabilitas dengan nilai tercatatnya
pada laporan posisi keuangan konsolidasian.
Ekshibit E/21
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN
(Lanjutan)
AKUNTANSI
YANG
PENTING
Exhibit E/21
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Pertimbangan
Judgments
Ekshibit E/22
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
(Lanjutan)
Exhibit E/22
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
(Continued)
Pertimbangan (Lanjutan)
Judgments (Continued)
losses
on
receivables-
Ekshibit E/23
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
(Lanjutan)
Exhibit E/23
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
(Continued)
The determination of the Groups liability for postemployment benefits is dependent on its selection of
certain assumptions used by the independent actuaries in
calculating such accounts. Those assumptions include
among others, discount rates, annual salary increase
rate, annual employee turn-over rate, disability rate,
retirement age and mortality rate.
losses
on
receivables-
Ekshibit E/24
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
(Lanjutan)
Exhibit E/24
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
(Continued)
Long-term livestock
Cost of long-term livestock was depleted using straightline method over the period of sixty (60) month from
commencement of production of the residual value
Rp 8,500,000. This age that is generally expected in the
industry in which the Group does business.
Biaya
perolehan
aset
tetap
disusutkan
dengan
menggunakan metode garis lurus berdasarkan estimasi
masa manfaat ekonomisnya. Manajemen mengestimasi
masa manfaat ekonomis aset tetap antara 3 (tiga) sampai
dengan 20 (dua puluh) tahun. Ini adalah umur yang secara
umum diharapkan dalam industri dimana Grup menjalankan
bisnisnya. Perubahan tingkat pemakaian dan perkembangan
teknologi dapat mempengaruhi masa manfaat ekonomis
dan nilai sisa aset, dan karenanya biaya penyusutan masa
depan mungkin direvisi.
The costs of fixed assets are depreciated on a straightline method over their estimated useful lives.
Management properly estimates the useful lives of these
fixed assets ranging from three (3) to twenty (20) years.
These are common life expectancies applied in the
industries where the Group conducts its businesses.
Changes in the expected level of usage and technological
development could impact the economic useful lives and
the residual values of these assets, and therefore future
depreciation charges could be revised.
Ekshibit E/25
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
(Lanjutan)
Exhibit E/25
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
(Continued)
Perpajakan
Taxation
Ekshibit E/26
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
(Lanjutan)
Exhibit E/26
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
(Continued)
Kas
Rupiah
Pihak ketiga
Bank
Rupiah
PT Bank Central Asia Tbk.
PT Bank Mandiri Tbk.
PT Bank Resona Perdania
Citibank NA
PT Bank BRI (Persero) Tbk.
PT Bank NISP Tbk.
PT Bank Bukopin
Bank lainnya
Dolar Amerika
Citibank NA
PT Bank Central Asia Tbk.
Bank lainnya
Jumlah
31 Desember/
December 2012
4.120.123.356
7.782.745.242
Cash on hand
Rupiah
85.365.900.391
28.976.248.604
9.291.114.577
7.653.017.587
3.049.453.474
125.622.787
66.852.451
770.115.941
87.108.249.601
17.398.509.370
3.489.929.652
2.921.982.727
130.928.750
66.196.386
1.386.834.591
Third parties
Bank
Rupiah
PT Bank Central Asia Tbk.
PT Bank Mandiri Tbk.
PT Bank Resona Perdania
Citibank NA
PT Bank BRI (Persero) Tbk.
PT Bank NISP Tbk.
PT Bank Bukopin
Other bank
46.649.516.401
42.704.876.629
200.500.030
5.814.780.259
4.557.844.649
684.191.857
American Dollar
Citibank NA
PT Bank Central Asia Tbk.
Other bank
224.853.218.872
123.559.447.842
Total
Ekshibit E/27
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
4. KAS DAN SETARA KAS (Lanjutan)
Exhibit E/27
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
4. CASH AND CASH EQUIVALENTS (Continued)
31 Desember/
December 2013
31 Desember/
December 2012
Setara KasDeposito
Rupiah
PT Bank Mandiri Tbk.
PT Bank HSBC
Bank Resona Perdania
PT Bank Central Asia Tbk.
249.341.259.036
102.922.083.878
20.000.000.000
688.841.980
366.044.618.806
30.703.246.978
Dolar Amerika
PT Bank Central Asia Tbk.
2.593.947.916
1.360.419.792
American Dollar
PT Bank Central Asia Tbk.
Dolar Australia
PT Bank Central Asia Tbk.
7.105.396.638
6.439.048.088
Australian Dollar
PT Bank Central Asia Tbk.
Jumlah
382.651.529.448
404.547.333.664
Total
Jumlah
611.624.871.676
535.889.526.748
31 Desember/
December 2012
8,0%
0,3%
2,0%
5,0%
0,5%
3,8%
Pihak ketiga
Pengecer
Agen/Distributor
Eksportir
Jumlah
Jumlah bersih
Rupiah
American Dollar
Australian Dollar
Total
31 Desember/
December 2013
Rupiah
Dolar Amerika
Dolar Australia
Cash Equivalent-Deposits
Rupiah
PT Bank Mandiri Tbk.
PT Bank HSBC
Bank Resona Perdania
PT Bank Central Asia Tbk.
31 Desember/
December 2013
31 Desember/
December 2012
214.545.851.788
142.665.789.396
11.796.049.555
173.015.523.180
105.345.771.271
19.828.575.104
369.007.690.739
298.189.869.555
458.554.664 ) (
368.549.136.075
789.347.475 )
297.400.522.080
Third parties
Retailers
Agents/Distributors
Exporters
Total
Provision for impairment
Total net
Ekshibit E/28
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/28
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
31 Desember/
December 2012
11.796.049.555
357.211.641.184
19.828.575.104
278.361.294.451
Foreign Currencies
Jumlah
369.007.690.739
298.189.869.555
Total
Lancar
Telah jatuh tempo
1 - 30 hari
31 - 60 hari
> 61 hari
Lebih dari 90 hari
Penyisihan penurunan nilai
Jumlah
31 Desember /
December 2013
31 Desember /
December 2012
308.202.776.373
248.926.706.706
Currents
55.002.789.739
1.940.056.363
1.673.969.024
2.188.099.240
36.322.258.807
6.935.050.689
1.096.114.669
4.909.738.684
Over due in
1 - 30 days
31 - 60 days
> 61 days
More than 90 days
458.554.664 ) (
368.549.136.075
Saldo awal
Penambahan
Penghapusan
Saldo akhir
789.347.475)
297.400.522.080
2013
2012
789.347.475
105.642.199
436.435.010 )
789.347.475
-
Beginning balance
Addition
Written-off
458.554.664
789.347.475
Ending balance
Ekshibit E/29
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
6. PIUTANG LAIN-LAIN
Pihak ketiga
Peternak Bagian jangka pendek
Koperasi Peternak Susu
Lain-lain
Jumlah
Penyisihan penurunan nilai
Exhibit E/29
31 Desember/
December 2013
31 Desember/
December 2012
2.906.178.360
1.148.988.875
2.903.061.366
2.906.178.360
1.195.393.233
1.713.375.651
6.958.228.601
5.814.947.244
290.427.333 )
Third parties
FarmerCurrent portion
Daily Farm Cooperative
Others
Total
Provision for impairment
Jumlah
6.667.801.268
5.814.947.244
Total
Pihak berelasi
6.735.873.458
5.583.463.949
Related parties
13.403.674.726
11.398.411.193
Total
Jumlah
2013
2012
Saldo awal
Penambahan
Penghapusan
290.427.333
-
Beginning balance
Addition
Written-off
Saldo akhir
290.427.333
Ending balance
Ekshibit E/30
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/30
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
7. PERSEDIAAN
7. INVENTORIES
2013
2012
Bahan baku
Barang jadi
Suku cadang, dll.
Pakan ternak
403.227.424.963
84.634.406.715
36.673.276.699
11.049.666.430
204.281.371.175
86.604.228.347
39.213.655.378
7.026.727.957
Raw materials
Finished goods
Spare-parts, etc
Animal feed
Jumlah
535.584.774.807
337.125.982.857
Total
Bersih
607.557.568 ) (
534.977.217.239
2.956.946.923 )
334.169.035.934
2.956.946.923
2.349.389.355 ) (
2.997.699.136
2.956.946.923
2.997.699.136 )
607.557.568
2.956.946.923
Beginning balance
Addition
Written-off
Ending balance
Insurance
value
to
cover
inventories
as
of
31 December 2013 is amounted to USD 34,000,000. The
amount is considered to be adequate to cover possible
losses incurred, with the assumption that events caused
the occurrence of loss does not happen simultaneously in
all storage locations.
Ekshibit E/31
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
7. PERSEDIAAN (Lanjutan)
Exhibit E/31
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
7. INVENTORIES (Continued)
Manajemen
berpendapat
bahwa
saldo
penyisihan
persediaan suku cadang cukup untuk menutup kerugian
atas penurunan nilai (lihat Catatan 2i dan 3).
8. UANG MUKA
8. ADVANCE PAYMENTS
Uang muka ini dalam rupiah dan mata uang asing dengan
rincian sebagai berikut:
31 Desember/
December 2013
31 Desember/
December 2012
25.487.440.971
6.959.468.960
12.472.363.820
2.741.245.969
Foreign Currencies
Rupiah
Jumlah
32.446.909.931
15.213.609.789
Total
31 Desember/
December 2013
31 Desember/
December 2012
3.048.894.488
1.459.951.003
2.082.558.589
272.939.510
Jumlah
4.508.845.491
2.355.498.099
Total
Ekshibit E/32
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
10. ASET KEUANGAN TIDAK LANCAR
Pihak ketiga
Peternak
Dikurangi:
PeternakBagian jangka pendek
Exhibit E/32
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
10. NON CURRENT FINANCIAL ASSETS
31 Desember/
December 2013
31 Desember/
December 2012
43.339.979.524
36.716.683.766
2.906.178.360 ) (
2.906.178.360 )
Third parties
Farmer
Deduction:
FarmerCurrent portion
40.433.801.164
3.087.880.694
33.810.505.406
1.394.153.927
Jumlah
43.521.681.858
35.204.659.333
Total
2.906.178.360
11.624.713.440
28.809.087.724
2.906.178.360
11.624.713.440
22.185.791.966
Jumlah
43.339.979.524
36.716.683.766
Total
Farmer Receivable
are receivables from credit
transaction to 69 farmer as much as 1,035 cows. The
farmers are local farmer in the area around the
Pangalengan farm. Transaction are carried out with the
requirements set out in the agreement with the farmers.
The Subsidiary will reconsider the approach with respect
to these farmer receivables in 2014.
Employee
Receivables
and
Others,
represent
receivables to third party and affiliate that are not
particularly bounded by agreement treated as long-term
receivables.
Ekshibit E/33
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
11. PENYERTAAN SAHAM
VENTURA BERSAMA
PADA
ENTITAS
ASOSIASI
Exhibit E/33
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
DAN
Pada Awal
Tahun /
At Beginning of
Year
Penambahan
(Pengurangan)/
Addition
(Deduction)
Entitas Asosiasi/
Associates Company
PT Kraft Ultrajaya Indonesia
PT Toll Indonesia
PT ITO EN Ultrajaya Wholesale
103.164.781.600
2.680.137.875
-
13.500.000.000
Jumlah/Total
105.844.919.475
2013
2012
Bagian Hasil
Bersih/
Shares of
Result
Penerimaan
Dividen/
Dividend
Received
Pada Akhir
Tahun/
At Ending of
Year
477.786.097 ) ( 15.000.000.000 )
180.144.601
598.874.140 )
-
87.686.995.503
2.860.282.476
12.901.125.860
13.500.000.000
896.515.636 ) ( 15.000.000.000 )
103.448.403.839
16.350.000.000
105.844.919.475
29.850.000.000
Pada Awal
Tahun/
At Beginning of
Year
Penambahan
(Pengurangan)/
Addition
(Deduction)
62.708.796 )
959.224.432 ) ( 15.000.000.000 )
Bagian Hasil
Bersih/
Shares of
Result
16.287.291.204
119.735.695.043
Penerimaan
Dividen/
Dividend
Received
Pada Akhir
Tahun/
At Ending of
Year
Entitas Asosiasi/
Associates Company
PT Kraft Ultrajaya Indonesia
PT Toll Indonesia
74.876.336.100
2.476.208.612
28.288.445.500
203.929.263
103.164.781.600
2.680.137.875
Jumlah/Total
77.352.544.712
28.492.374.763
105.844.919.475
Ekshibit E/34
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
11. PENYERTAAN SAHAM PADA
VENTURA BERSAMA (Lanjutan)
ENTITAS
ASOSIASI
DAN
Exhibit E/34
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
11. INVESTMENT IN ASSOCIATES AND JOINT VENTURE
(Continued)
PT Toll Indonesia
PT Toll Indonesia
31 Desember/December 2013
ENTITAS/
ENTITIES
Aset/
Asset
Kewajiban/
Liabilities
Pendapatan/
Revenue
Laba (Rugi)/
Profit (Loss)
Entitas Asosiasi/
Associates Company
PT Kraft Ultrajaya Indonesia
PT Toll Indonesia
PT ITO EN Ultrajaya Wholesale
670.576.599.000
9.837.791.526
28.738.089.278
35.096.435.000
4.185.021.335
1.275.008.385
680.936.144.000 (
23.638.136.314
(
1.592.621.000 )
367.642.043
1.330.831.422 )
Jumlah/Total
709.152.479.804
40.556.464.720
704.574.280.314 (
2.555.810.379 )
32.845.597.819
271.015.411
741.998.077.623
40.827.480.131
125.417.592 )
704.574.280.314 (
2.681.227.971 )
Ekshibit E/35
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
11. PENYERTAAN SAHAM PADA
VENTURA BERSAMA (Lanjutan)
ENTITAS
ASOSIASI
Exhibit E/35
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
DAN
ENTITAS/
ENTITIES
Aset/
Asset
Kewajiban/
Liabilities
Pendapatan/
Revenue
Laba (Rugi)/
Profit (Loss)
Entitas Asosiasi/
Associates Company
PT Kraft Ultrajaya Indonesia
PT Toll Indonesia
584.835.392.000
7.488.513.887
297.762.606.000
2.203.385.740
713.704.303.000
19.403.931.764
94.294.818.000
416.182.169
Jumlah/Total
592.323.905.887
299.965.991.740
733.108.234.764
94.711.000.169
2013
Nilai perolehan/
Acquisiton cost
Hewan ternak telah menghasilkan/
Livestock after producing
Hewan ternak belum menghasilkan/
Livestock - before producing
Saldo awal/
Beginning
balance
Penambahan/
Addition
Pengurangan/
Deduction
Saldo akhir/
Ending
balance
18.541.355.601
473.969.835
12.460.484.413
19.651.756.228
31.001.840.014
20.125.726.063
16.133.666.657
34.993.899.420
Akumulasi deplesi/
Accumulated depletion
4.939.728.237
2.277.169.026
2.325.680.433
4.891.216.830
Jumlah/Total
4.939.728.237
2.277.169.026
2.325.680.433
4.891.216.830
2012
Nilai perolehan/
Acquisiton cost
Hewan ternak telah menghasilkan/
Livestock after producing
Hewan ternak belum menghasilkan/
Livestock - before producing
Jumlah Harga Perolehan/
Total Acquisition Cost
13.592.637.851
Reklasifikasi/
Reclassification
2.541.028.806 (
16.903.588.902
22.326.276.487
16.903.588.902 )
12.667.622.933
26.062.111.777
Saldo awal/
Beginning
balance
49.537.343.703
30.102.682.590
Penambahan/
Addition
11.094.289.340
14.440.367.823
60.631.633.043
14.440.367.823
Pengurangan/
Deduction
41.747.831.191
2.322.329.661 (
44.070.160.852
Reklasifikasi/
Reclassification
Saldo akhir/
Ending
balance
10.751.843.089
18.541.355.601
10.751.843.089 )
12.460.484.413
31.001.840.014
Ekshibit E/36
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2012
Saldo awal/
Beginning
balance
Exhibit E/36
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
Saldo akhir/
Ending
balance
Akumulasi deplesi/
Accumulated depletion
4.843.029.135
5.006.932.913
4.910.233.811
4.939.728.237
Jumlah/Total
4.843.029.135
5.006.932.913
4.910.233.811
4.939.728.237
Nilai BukuBersih/
Net Book Value
55.788.603.908
26.062.111.777
2013
Harga jual
Nilai buku
(Rugi) Laba Penjualan Hewan Ternak
8.286.084.464
12.084.805.201
(
3.798.720.737 )
Berdasarkan
reviu
oleh
manajemen,
manajemen
berkeyakinan bahwa tidak ada indikasi penurunan nilai
hewan ternak produksiberumur panjang pada tanggal
31 Desember 2013 dan 2012.
2012
41.477.696.600
39.159.927.041
Selling price
Book value
2.317.769.559
Ekshibit E/37
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
13. ASET TETAP
Exhibit E/37
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
13. FIXED ASSETS
2013
1 Januari/
January 2013
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
31 Desember/
December 2013
224.924.130.156
112.045.000.421
1.228.630.850.435
12.649.241.842
232.101.840
28.872.910.490
2.270.000.000
44.195.083.169
185.530.954
4.853.501.207
45.877.623.930
-
224.924.130.156
117.130.603.468
1.259.186.301.686
14.733.710.888
104.901.858.558
9.749.638.095
1.414.246.057
2.356.521.965
115.593.772.561
Jumlah/Total
1.683.151.081.412
41.124.650.425
45.794.860.180
53.087.647.102
1.731.568.518.759
52.819.908.540
2.008.000.000
52.819.908.540
2.008.000.000
Jumlah/Total
54.827.908.540
54.827.908.540
13.636.231.471
78.118.212.697
(
(
4.853.501.207 )
45.877.623.930 )
13.653.015.071
39.566.883.945
453.153.210
2.356.521.965 )
207.313.624
92.207.597.378
53.087.647.102 )
53.427.212.640
14.307.262.364
1.752.286.252.316 133.332.247.803
45.794.860.180
1.839.823.639.939
7.073.616.372
93.974.679.928
705.547.212
22.692.691.706
185.530.954
39.334.014.267
721.681.155.572
11.575.745.208
16.501.180.334
1.407.294.817
83.677.786.945
762.299.195.623 118.255.023.846
24.285.517.477
856.268.701.992
9.903.732.852
571.722.222
6.602.488.568
502.000.000
16.506.221.420
1.073.722.222
10.475.455.074
7.104.488.568
24.285.517.477
17.579.943.642
772.774.650.697 125.359.512.414
24.285.517.477
873.848.645.634
979.511.601.619
Jumlah/Total
965.974.994.305
Ekshibit E/38
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
13. ASET TETAP (Lanjutan)
Exhibit E/38
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
13. FIXED ASSETS (Continued)
2012
1 Januari/
January 2012
129.710.130.156
90.047.819.983
1.220.220.773.548
14.477.318.218
100.000.000
6.567.747.141
680.981.681
151.199.700
44.112.583.905
2.695.771.693
90.585.601.212
6.178.468.501
58.797.349
Jumlah/Total
1.545.041.643.117
13.527.197.323
47.018.352.647
52.819.908.540
-
2.008.000.000
52.819.908.540
2.008.000.000
Jumlah/Total
52.819.908.540
2.008.000.000
54.827.908.540
9.312.212.208
17.127.781.550
186.713.636
(
(
(
(
95.214.000.000 )
22.048.380.138 )
45.954.913.651 )
186.713.636 )
4.870.284.807
7.326.295.178
-
6.422.457.967
8.196.586.194 )
2.110.682.379
152.858.690.622
33.049.165.361
( 171.600.593.619 )
14.307.262.364
1.750.720.242.279
48.584.362.684
47.018.352.647
1.752.286.252.316
5.159.477.757
93.651.961.843
622.333.915
94.760.104
28.637.692.097
514.020.886
32.260.397.895
650.399.167.350
11.055.728.950
14.464.480.893
35.620.592
68.583.901.428
677.683.034.894 113.898.254.408
29.282.093.679
762.299.195.623
Jumlah/Total
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
31 Desember/
December 2012
95.214.000.000
224.924.130.156
22.048.380.138
112.045.000.421
45.954.913.651 1.228.630.850.435
186.713.636
12.649.241.842
8.196.586.194
104.901.858.558
171.600.593.619 1.683.151.081.412
3.301.244.284
-
6.602.488.568
571.722.222
9.903.732.852
571.722.222
Jumlah/Total
3.301.244.284
7.174.210.790
10.475.455.074
29.282.093.679
772.774.650.697
680.984.279.178 121.072.465.198
1.069.735.963.101
979.511.601.619
The Company owns the land rights (HGB). The land rights
is valid until 2032 and management believes that this
land rights could be prolonged when they end.
Ekshibit E/39
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/39
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Harga jual, nilai buku dan laba penjualan aset untuk tahuntahun yang berakhir pada tanggal 31 Desember 2013 dan
2012 adalah sebagai berikut:
2013
Harga Jual
Nilai Buku
Rugi Penjualan Aset Tetap
(lihat Catatan 2k).
19.245.048.068
21.509.342.703
(
2.264.294.635 ) (
Company
have
been
2012
2.887.013.006
17.736.258.968
14.849.245.962 )
Selling Price
Book Value
Loss on Sales of Fixed Assets
(refer to Note 2k).
2013
2012
114.502.603.686
10.856.908.728
110.680.687.681
10.391.777.517
Factory Overhead
Operating Expense
Jumlah
125.359.512.414
121.072.465.198
Total
Ekshibit E/40
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
13. ASET TETAP (Lanjutan)
31 Desember 2013
Exhibit E/40
Persentase
Penyelesaian/
Percentage of
Completion
%
Akumulasi
Biaya/
Cost
Accumulation
Rp
Bangunan
90
13.653.015.071
80
39.566.883.945
Peralatan
80
207.313.624
Jumlah
Estimasi
Penyelesaian/
Estimation Date
of Completion
31 Desember 2012
Akumulasi
Biaya/
Cost
Accumulation
Rp
Bangunan
80
4.870.284.807
85
7.326.295.178
Peralatan
90
2.110.682.379
Jumlah
Building
Machinery & Installations
Equipment
Total
Estimasi
Penyelesaian/
Estimation Date
of Completion
31 December 2012
September/
September 2013
September/
September 2013
April/
April 2013
Building
Machinery & Installations
Equipment
14.307.262.364
Berdasarkan
reviu
oleh
manajemen,
manajemen
berkeyakinan bahwa tidak ada indikasi penurunan nilai aset
tetap pada tanggal 31 Desember 2013 dan 2012.
14. ASET TAKBERWUJUD
2013
at
31 December 2013
April/
April 2014
FebDes 2014/
Feb-Dec 2014
Januari/
January 2014
53.427.212.640
Persentase
Penyelesaian/
Percentage of
Completion
%
as
Total
1 Januari/
January 2013
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
31 Desember/
December 2013
5.260.041.101
-
23.791.599.970
564.562.644
810.863.471
810.863.471
6.070.904.572
25.167.026.085
18.531.558.869
564.562.644
19.096.121.513
Ekshibit E/41
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
14. ASET TAKBERWUJUD (Lanjutan)
2013
Exhibit E/41
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
14. INTANGIBLE ASSETS (Continued)
1 Januari/
January 2013
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
31 Desember/
December 2013
1.158.222.429
4.704.689
5.291.207.850
18.818.755
6.449.430.279
23.523.444
Jumlah/Total
1.162.927.118
5.310.026.605
6.472.953.723
17.933.194.395
18.694.072.362
1 Januari/
January 2012
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
18.531.558.869
564.562.644
18.531.558.869
564.562.644
Jumlah/Total
19.096.121.513
19.096.121.513
2012
31 Desember/
December 2012
1.158.222.429
4.704.689
1.158.222.429
4.704.689
Jumlah/Total
1.162.927.118
1.162.927.118
17.933.194.395
Untuk
tahun-tahun
yang
berakhir
pada
tanggal
31 Desember 2013 dan 2012, amortisasi dari aset
takberwujud
sebesar
Rp
5.310.026.605
dan
Rp 1.162.927.118 dan dibebankan kepada operasi sebagai
bagian dari beban administrasi dan umum.
Berdasarkan
reviu
oleh
manajemen,
manajemen
berkeyakinan bahwa tidak ada indikasi penurunan nilai aset
takberwujud pada tanggal 31 Desember 2013 dan 2012.
Ekshibit E/42
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
15. ASET TIDAK LANCAR LAINNYA
Exhibit E/42
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
15. OTHER NON CURRENT ASSETS
31 Desember/
December 2013
31 Desember/
December 2012
48.579.245.896
1.530.938.400
699.717.066
15.672.168.741
32.197.489.940
5.321.458.819
551.737.566
21.706.808.566
Purchase Advances
Rupiah
Foreign Currency
Warranty Deposit
Estimated Claim for Income Tax Refund
Jumlah
66.482.070.103
59.777.494.891
Total
31 Desember/
December 2013
31 Desember/
December 2012
Pihak ketiga
PT Bank Mandiri Tbk.
PT Bank Central Asia Tbk.
Citibank, N.A.
10.448.775.515
8.963.635.014
2.000.000.000
1.772.246.756
1.495.831.294
2.000.000.000
Third parties
PT Bank Mandiri Tbk.
PT Bank Central Asia Tbk.
Citibank, N.A.
Jumlah
21.412.410.529
5.268.078.050
Total
a. Citibank, N.A.
a. Citibank, N.A.
:
:
Bunga/Interest
Jangka waktu/Time period
:
:
Ekshibit E/43
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
16. PINJAMAN JANGKA PENDEK (Lanjutan)
Exhibit E/43
:
:
:
:
Based
on
credit
agreement
No. 23
dated
23 December 2009 of Raharti Sudjardjati, S.H.,
Notary in Jakarta, the Company obtained credit
facilities for working capital and investment. Based
on letter No.TOP.CRO/CLA.614/ADD/2013
dated
27 November 2013, PT Bank Mandiri, Tbk. agree to
increase the limit of credit facilities, the extension
ofthe period and change interms of interest rates,
with the following terms:
Rp 100.000.000.000
Modal kerja/working capital
9,50% p.a.
23 Desember/December 2013 s.d./to 22 Desember/December 2014
:
:
:
Rp 50.000.000.000
Modal kerja/working capital
8.25% per tahun/ 8.25% p.a.
18 Maret /March 2013 s.d./to 18 Maret/March 2014
:
:
:
USD 2.000.000
Pembelian impor bahan baku/Import of Raw Materials
18 Maret /March 2013 s.d./to 18 Maret/March 2014
Ekshibit E/44
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
17. UTANG USAHA
Exhibit E/44
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
17. TRADE PAYABLES
31 Desember/
December 2013
31 Desember/
December 2012
Pihak ketiga
Pemasok Dalam Negeri
Pemasok Luar Negeri
442.329.559.933
21.209.430.818
298.483.793.870
95.982.439.849
Third parties
Domestic Suppliers
Foreign Suppliers
Jumlah
463.538.990.751
394.466.233.719
Total
31 Desember/
December 2013
Lancar
Telah jatuh tempo
1-30 hari
31-60 hari
> 61 hari
Lebih dari 90 hari
Jumlah
31 Desember/
December 2012
444.671.952.259
369.723.624.694
Current
7.230.558.958
5.259.293.170
4.292.133.956
2.085.052.408
5.331.321.845
7.997.204.086
8.621.928.614
2.792.154.480
Over due in
1 - 30 days
31 - 60 days
> 61 days
More than 90 days
463.538.990.751
394.466.233.719
Total
361.009.584.050
102.529.406.701
311.649.765.439
82.816.468.280
Foreign Currencies
Rupiah
Jumlah
463.538.990.751
394.466.233.719
Total
Ekshibit E/45
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
18. UTANG DERIVATIF
Exhibit E/45
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
18. DERIVATIVE PAYABLE
Tanggal penyelesaian/
Settlement dates
Perusahaan menerima/
The Company receives
Perusahaan membayar/
The Company pays
16 Desember 2013/
16 December 2013
US$ 4.200.000
Rp 51.523.500.000
31 Desember/
December 2013
31 Desember/
December 2012
2008
2011
2.023.570.450
12.803.006.193
2.023.570.450
13.792.997.421
2008
2011
Jumlah
14.826.576.643
15.816.567.871
Total
20. AKRUAL
20. ACCRUALS
31 Desember/
December 2013
31 Desember/
December 2012
Pihak ketiga
Biaya Promosi
Beban Angkutan
Biaya Pengembangan
Bunga Bank
Lain-lain
40.601.861.037
24.871.082.355
5.353.950.550
410.176.360
2.678.804.126
22.536.150.875
18.056.815.433
4.453.094.095
361.643.768
5.763.891.098
Third parties
Promotion Expenses
Freight Expenses
Development Expenses
Bank loan interests
Others
Jumlah
73.915.874.428
51.171.595.269
Total
Ekshibit E/46
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/46
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
31 Desember/
December 2013
31 Desember/
December 2012
23.571.428.572
7.142.857.142
55.000.000.000
35.714.285.714
Jumlah Utang
30.714.285.714
90.714.285.714
(
(
23.571.428.572 ) (
7.142.857.142 ) (
31.428.571.428 )
28.571.428.573 )
30.714.285.714 ) (
60.000.000.001 )
23.571.428.572
7.142.857.141
30.714.285.713
:
:
:
:
:
Ekshibit E/47
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/47
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Tujuan/Purpose
Limit/Maximum Facility
Bunga/Interest
Jangka waktu/Time period
Persyaratan penting antara lain/Terms
and Conditions
:
:
:
:
:
Tujuan/Purpose
Limit/Maximum Facility
Bunga/Interest
:
:
:
60
a)
b)
c)
31 Desember/
December 2013
31 Desember/
December 2012
12.270
726.336.435
5.980.904.670
662.705.183
Jumlah
726.348.705
6.643.609.853
Total
1 sampai 5 tahun :
PT BTMU-BRI Finance
723.864.841
1 up to 5 years :
PT BTMU-BRI Finance
Jumlah
723.864.841
Total
31 Desember/
December 2013
31 Desember/
December 2012
12.270
6.072.262.738
(
12.270
91.358.068 )
5.980.904.670
Ekshibit E/48
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/48
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
12.270
31 Desember/
December 2012
5.980.904.670
:
:
:
:
:
:
Pokok utang/
Debt principal
2014
Barang Modal/Capital goods
Harga Perolehan/Acquisition Cost
Simpanan Jaminan/Security Deposit
Nilai Pokok Pembiayaan/
Net Financing Amount
Tingkat Suku Bunga/Interest rate
2014
Tidak ada jaminan dalam bentuk apapun dan ikatanikatan penting lainnya dalam yang diberikan oleh
Perseroan
sehubungan
dengan
transaksi
sewa
pembiayaan tersebut, kecuali aset yang menjadi objek
sewa.
b. PT BTMU-BRI Finance
b. PT BTMU-BRI Finance
31 Desember/
December 2013
31 Desember/
December 2012
773.594.100
-
759.072.804
759.072.767
Jumlah
773.594.100
1.518.145.571
Total
47.257.665 ) (
726.336.435
131.575.547 )
1.386.570.024
Ekshibit E/49
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
22. UTANG SEWA (Lanjutan)
Exhibit E/49
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
22. LEASE PAYABLE (Continued)
726.336.435
-
662.705.183
723.864.841
Jumlah
726.336.435
1.386.570.024
T o t al
726.336.435
2014
:
:
:
:
:
:
:
:
Rp 2.007.999.999
SIBOR (12 M) + SWAP (12M) + SPREAD 3,5%
1,09 + 4,27 + 3,5 %
8,86 % p.a
3 tahun/3 years
1.500.000
Tidak ada jaminan dalam bentuk apapun dan ikatan-ikatan penting lainnya
yang diberikan oleh Perseroan sehubungan dengan transaksi sewa
pembiayaan tersebut/there werent guaranties of any kind and the
Company given important bondin respect with such financing leases.
Ekshibit E/50
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
23. UTANG MESIN
EURO
3.554.048
Dikurangi:
Beban keuangan yang belum
diamortisasi
Nilai wajar
Nominal value
Less :
143.427
2.412.650.234
3.410.621
57.371.554.955
Fair value
344.188
5.789.737.791
Current maturities
3.066.433
51.581.817.164
Long-term Portion
Nilai nominal
Exhibit E/50
Angsuran/
Installment
2014
2015
2016
2017
2018
2019
5.789.737.791
11.164.322.342
11.164.322.342
11.164.322.342
11.164.322.342
9.337.177.628
814.992.711
651.473.301
485.370.285
316.642.841
144.171.096
-
2014
2015
2016
2017
2018
2019
Jumlah
59.784.205.189
2.412.650.234
Total
Salary expense
Ekshibit E/51
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/51
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
31 Desember/
December 2013
31 Desember/
December 2012
8,9%
8,0%
TMI 2011
6,0%
8,0%
TMI 2011
5,0%
5,0%
Tingkat Diskonto
Tingkat Gaji
Tingkat Mortalita
Tingkat Pengunduran Diri
dari karyawan sebelum 20 tahun
dan menurun secara proposional
hingga 0 pada usia 54
Status Pendanaan
Kerugian aktuarial yang
belum diakui
Biaya jasa lalu yang belum diakui
25.604.983.086
37.604.552.201
9.400.425.146 (
9.550.929 ) (
34.995.857.303
paska
kerja
2013
(
(
31 Desember/
December 2012
56.195.692.619 Present value of defined benefits liability
18.591.140.418 )
Fair value of assets program
Saldo awal
Dibebankan pada tahun berjalan
Pembayaran manfaat
Iuran Perusahaan
47.060.321.861
21.455.338.775 ) (
Saldo akhir
Discount Rate
Salary increase
Mortality rate
Resignation for
employee before the age of 20
and will lineary decreas until 0
at the age of 54
3.182.876.232 )
16.790.883 )
34.404.885.086
Funded status
Unrecognised actuarial losses
Unrecognised past service cost
Ending balance
34.404.885.086
6.491.795.716
3.795.260.533 ) (
2.105.562.966 ) (
27.420.225.662
9.954.341.093
1.026.085.085 )
1.943.596.584 )
34.995.857.303
34.404.885.086
Beginning balance
Expense charged during the year
Payment of benefit
Company Dues
Ending balance of Liability
Ekshibit E/52
Exhibit E/52
2013
Biaya jasa kini
Biaya bunga
Biaya jasa lalu
Amortisasi biaya jasa lalu
Amortisasi kerugian aktuaria
Imbal hasil ekspektasian
aset program
2012
4.323.778.866
1.999.587.310
1.276.658.011
7.239.954
(
Saldo akhir
5.727.159.562
3.163.541.884
1.033.325.039
30.314.608
1.115.468.425 )
6.491.795.716
9.954.341.093
Ending balance
2013
Nilai kini dari liabilitas
Nilai wajar aset
2012
2011
2010
2009
47.060.321.861
56.195.692.619
45.295.743.052
40.475.440.457
25.042.643.946
( 21.455.338.775 ) ( 18.591.140.418 ) ( 12.568.124.855 ) ( 13.655.269.735 ) ( 11.286.827.636 )
25.604.983.086
523.978.574 )
Penyesuaian pengalaman
pada nilai aset program
419.999.923
37.604.552.201
32.727.618.197
4.666.824.000 (
527.228.610
26.820.170.722
296.498.000 )
501.448.925
13.755.816.310
Funded status
6.745.248.000
3.358.399.000
Experiance adjustment
gain (loss) on liabilities
program
453.845.855
541.275.385
Experiance adjustment
Assets program
Ekshibit E/53
Exhibit E/53
Liabilitas
imbalan kerja/
Employee
benefit
liabilities
Tingkat diskonto naik 1%
Tingkat diskonto turun 1%
Beban imbalan
kerja/ Employee
benefit
expenses
5.269.106.767 ) (
4.451.036.303
518.761.418 )
547.916.294
Berdasarkan
akta
risalah
RUPS
No. 7
tanggal
4 Agustus 2000 dari Lien Tanudirdja, S.H., Notaris di
Bandung
qq.
Akta
Pernyataan
Keputusan
RUPS
No. 31 tanggal 30 Agustus 2000 dari Notaris yang sama,
Perseroan meningkatkan modal dasar dan melakukan
pemecahan
nilai
saham.
Modal
dasar
sebesar
Rp
425.000.000.000
ditingkatkan
menjadi
Rp 1.500.000.000.000, sedangkan nilai nominal per saham
diubah dari Rp 1.000 menjadi Rp 200. Komposisi pemilikan
saham Perseroan pada tanggal 31 Desember 2013 dan 2012
berdasarkan catatan yang dibuat oleh Biro Administrasi
Efek PT Sirca Datapro Perdana, adalah sebagai berikut:
31 Desember/December 2013
Pemegang Saham/
Shareholders
Jumlah Saham/
Number of Shares
Nilai Nominal/
Nominal Value (Rp)
Persentase/
Percentage (%)
PT Prawirawidjaja Prakarsa
Tuan Sabana Prawirawidjaja
UBS AG Singapore Non-Treaty Omnibus Acco (Kustodian)
PT Indolife Pensiontana
PT AJ Central Asia Raya
Tuan Samudera Prawirawidjaja
Masyarakat/Public
618.076.065
420.305.500
274.348.461
231.571.000
221.701.500
93.750.000
1.028.629.474
123.615.213.000
84.061.100.000
54.869.692.200
46.314.200.000
44.340.300.000
18.750.000.000
205.725.894.800
21,40
14,55
9,50
8,02
7,68
3,25
35,60
Jumlah
2.888.382.000
577.676.400.000
100,00
31 Desember/December 2012
Pemegang Saham/
Shareholders
Jumlah Saham/
Number of Shares
Nilai Nominal/
Nominal Value (Rp)
Persentase/
Percentage (%)
PT Prawirawidjaja Prakarsa
Tuan Sabana Prawirawidjaja
UBS AG Singapore Non-Treaty Omnibus Acco (Kustodian)
PT Indolife Pensiontana
PT AJ Central Asia Raya
Tuan Samudera Prawirawidjaja
Masyarakat/Public
618.076.065
420.305.500
274.348.461
231.571.000
221.701.500
93.750.000
1.028.629.474
123.615.213.000
85.061.100.000
54.869.692.200
46.314.200.000
44.340.300.000
18.750.000.000
204.597.894.800
21,40
14,72
9,50
8,02
7,68
3,25
35,41
Jumlah
2.888.382.000
577.676.400.000
100,00
Ekshibit E/54
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/54
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
31 Desember/December 2013
Pemegang Saham/
Shareholders
Jumlah Saham/
Number of Shares
Nilai Nominal/
Nominal Value (Rp)
420.305.500
93.750.000
84.061.100.000
18.750.000.000
Direksi/Director :
Tuan Sabana Prawirawidjaja
Tuan Samudera Prawirawidjaja
Persentase/
Percentage (%)
14,55
3,25
31 Desember/December 2012
Pemegang Saham/
Shareholders
Jumlah Saham/
Number of Shares
Nilai Nominal/
Nominal Value (Rp)
420.305.500
93.750.000
85.061.100.000
18.750.000.000
Direksi/Director :
Tuan Sabana Prawirawidjaja
Tuan Samudera Prawirawidjaja
26. TAMBAHAN MODAL DISETORBERSIH
31 Desember/
December 2013
Jumlah-Bersih
14,72
3,25
Agio Saham
Biaya Emisi Saham
Persentase/
Percentage (%)
63.757.560.000
12.627.118.273 ) (
63.757.560.000
12.627.118.273 )
51.130.441.727
51.130.441.727
Ekshibit E/55
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
27. SALDO LABA
Exhibit E/55
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
27. RETAINED EARNINGS
Pembagian Dividen
Dividends
Cadangan Umum
General Reserve
Ekshibit E/56
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/56
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
3.728.043.537
13.500.000.000
118.691.777 )
3.261.524.045
466.519.492
Jumlah
17.109.351.760
3.728.043.537
Total
3.531.629.007.046
219.259.065.914
2.845.736.192.947
212.128.369.729
18.826.134.104
31.506.866.826
14.980.490.690
14.993.941.589
Jumlah penjualan
3.801.221.073.890
3.087.838.994.955
Total sales
340.989.824.815 ) (
3.460.231.249.075
277.987.687.516 )
2.809.851.307.439
Ekshibit E/57
Exhibit E/57
2013
2012
Beban Langsung
Pemakaian Bahan Langsung
Upah Langsung
2.059.435.289.740
25.449.060.179
1.572.549.647.933
23.727.009.963
Direct Costs
Direct Materials
Direct Labour
Jumlah
2.084.884.349.919
1.596.276.657.896
Total
107.398.115.118
7.104.488.568
75.702.372.678
52.948.916.791
33.320.183.874
25.118.473.903
24.886.171.861
103.506.476.891
7.174.210.790
64.590.291.169
40.456.333.720
27.832.804.956
15.638.733.032
14.222.743.204
2.277.169.026
7.265.476.820
2.961.857.030
20.113.033.598
5.006.932.913
3.742.923.095
2.846.244.367
13.439.297.138
Factory Overhead
Depreciation :
fixed assets
leased assets
Electricity and Energy
Repair and Maintenance
Salary and Wages
Spare Parts
Indirect Materials
Amotization of investment
Long Term Livestock
Factory Supplies
Insurance
Others
359.096.259.187
298.456.991.275
Total
2.443.980.609.106
1.894.733.649.171
86.604.228.347
84.136.708.854 ) (
2.446.448.128.599
1.908.109.047.237
Pemasok/
Supplier
PT Anta Tirta Kirana
PT Tetra Pak Indonesia
465.770.865.309
354.156.810.127
Jumlah/Amount
2013
InventoryFinished Goods
Beginning Inventory
Ending Inventory
99.979.626.413
86.604.228.347 )
2012
65.019.410.456
316.921.696.144
2012
2.31%
11,28%
Ekshibit E/58
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
31. BEBAN PENJUALAN, UMUM DAN ADMINISTRASI
Exhibit E/58
197.064.815.077
167.561.020.676
122.877.408.362
9.503.600.303
52.065.291.130
18.078.889.605
5.592.571.178
4.126.033.503
3.206.697.164
3.524.589.485
648.946.108
1.675.704.651
15.212.100.699
112.053.200.701
7.498.091.335
42.247.103.891
15.207.883.292
4.725.716.575
3.718.686.230
3.208.319.777
2.591.527.383
1.893.358.327
1.789.014.096
3.919.479.079
Selling Expenses
Advertising and Promotion
Freight Out
Third parties
PT Toll IndonesiaRelated parties
Salary
Rent
Fuel
Insurance
Business Travelling
Maintenance and Repair
Communication
Depreciation of Fixed Assets
Others
433.576.647.265
366.413.401.362
Total
51.677.744.732
9.181.204.077
5.310.026.605
4.813.515.374
3.824.094.545
42.771.760.639
51.577.659.075
8.602.763.421
1.162.927.118
3.504.815.051
2.211.262.981
15.635.427.223
Jumlah
117.578.345.972
82.694.854.869
Total
551.154.993.237
449.108.256.231
Jumlah
Beban Administrasi Dan Umum
Gaji
Penyusutan aset tetap
Amortisasi aset tak berwujud
Listrik dan energi
Sewa
Lain-lain
Rincian pendapatan (beban) lain-lain bersih untuk tahuntahun yang berakhir pada tanggal 31 Desember 2013 dan
2012 adalah sebagai berikut:
2013
Penghasilan sewa :
Pihak Afiliasi
PT Kraft Ultrajaya Indonesia
Penjualan barang bekas
Biaya dan denda pajak
Untung/(Rugi) penjualan
hewan ternak produksi
Biaya bank
Biaya kerusakan bahan baku
dan barang jadi
Lain-lain
Jumlah (beban) pendapatan
lain-lain - bersih
7.021.322.371
5.208.095.736
32.466.990.287 )
6.383.218.694
2.209.849.204
-
(
(
3.798.720.737 )
2.207.555.873 ) (
2.317.769.559
1.510.784.118 )
1.752.054.012 ) (
27.575.678.928
11.290.701.453 )
6.960.622.857
420.223.874 )
5.069.974.743
Rent income
Related parties
PT Kraft Ultrajaya Indonesia
Revenue on sales
Tax expense and penalty
Gain (loss) on sales of
Long-term livestock
Bank charges
Damaged raw material and
finished good
Others
Total other (expense) income-net
Ekshibit E/59
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
33. PENDAPATAN KEUANGAN
Exhibit E/59
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
33. FINANCE INCOME
2012
Deposito
Jasa giro dan lain-lain
21.404.986.799
1.034.472.296
7.576.272.467
4.508.922.857
Deposits
Current accounts anad others
Jumlah
22.439.459.095
12.085.195.324
Total
2012
7.087.958.085
305.174.109
204.747.243
357.190.478
10.998.255.448
950.699.333
Jumlah
7.955.069.915
11.948.954.781
Total
35. PERPAJAKAN
35. TAXATION
a. Utang pajak
a. Taxes payable
1.144.083.250
3.924.467.977
2.196.692.833
49.231.016
1.515.003.091
12.419.030.157
799.964.235
309.500.788
22.357.973.347
52.102.400
22.410.075.747
The Company
Corporate Income Tax
Value Add Tax
Income Tax Article 21
Income Tax Article 22
Income Tax Article 23
Income Tax Article 25
Income Tax Article 26
Income Tax Article 4 (2)
Subsidiaries
Total
Ekshibit E/60
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/60
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Entitas Anak
Kini
Tangguhan
Konsolidasian
Kini
Tangguhan
Perhitungan
Berjalan:
Beban
Pajak
122.665.084.500
9.301.808.308 ) (
111.603.230.250
7.729.220.274 )
113.363.276.192
103.874.009.976
Subsidiaries
Current
Deferred
1.770.508.982 )
664.485.723
1.770.508.982 )
664.485.723
122.665.084.500
11.072.317.291 ) (
111.603.230.250
7.064.734.551 )
111.592.767.209
104.538.495.699
Penghasilan
Periode
109.180.046.968
114.492.528.796
10.038.568.381
442.411 )
Consolidated
Current
Deferred
436.720.187.873
239.807.048 (
8.036.895.048 ) (
The Company
Current
Deferred
7.123.640.611 )
4.165.624.778 )
1.289.578.659
31.052.623
171.682.271
14.601.010
111.592.767.209
104.538.495.699
Ekshibit E/61
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/61
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Desember/
December 2013
Laba konsolidasian sebelum
pajak penghasilan
436.720.187.873
3.286.025.090 (
(
(
(
(
(
(
December/
December 2012
457.970.115.184
30.716.161.552 )
31.987.649.424 ) (
32.466.990.287 (
16.624.273.696 )
1.031.814.037 )
7.754.079.774 (
11.757.913.713 )
440.006.212.963
427.253.953.632
5.463.353.325
1.811.385.586
4.970.118.609
928.055.411
31.566.192.075
12.466.804.181
7.104.488.568
5.675.304.808
396.069.532
357.190.478
305.174.109
204.747.243
6.718.153.175 ) (
3.795.260.532 ) (
2.349.389.354 )
2.105.562.966 ) (
29.261.391.936
10.723.951.642
7.174.210.790
9.655.810.485
950.699.333
24.169.960.586 )
1.026.085.085 )
2.956.946.923
1.943.596.584 )
127.720.055 )
79.838.964 ) (
(
359.673.447
28.462.068 )
2.997.699.136 )
Addition/(Deduction) of
Temporary Differences
Depreciation of fixed asset
Gain on sale of fixed assets
Depreciation of leased assets
Employee benefit
Bad debt expense
Loss from derivative transaction
Amortisation of financing cost
Interest lease expenses
Lease expenses
Benefit paid
Allowance for obsolete inventories
Insurance expenses
Revaluation differences Foreign
Exchange leased asset
Deferred cherged amortization
Allowance for inventory obsolescence
42.900.045.948
30.916.881.097
490.660.338.685
446.412.921.016
Pajak kini-Perseroan
122.665.084.500
111.603.230.250
Ekshibit E/62
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
35. PERPAJAKAN (Lanjutan)
Exhibit E/62
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
35. TAXATION (Continued)
14.766.038.377
1.848.491.192
121.722.723.672
10.093.901.877
1.116.453.238
63.244.485.315
Prepaid tax
Income Tax Article 22
Income Tax Article 23
Income Tax Article 25
138.337.253.241
74.454.840.430
37.148.389.820
15.672.168.741 )
Ekshibit E/63
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/63
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
c. Pajak Tangguhan
c. Deferred Tax
9.443.777
1.589.686.966
32.796.696
-
Neto
1.599.130.743
32.796.696
Net
( 74.988.224.749 ) (
( 9.311.991.225 ) (
7.159.277.360
181.587.176
151.889.392
156.006.049
296.354.251
89.297.620
86.790.017
76.293.528
-
86.294.653.418 )
11.088.113.368 )
8.601.221.272
1.841.868.674
739.236.731
287.649.657
197.336.869
106.749.759
( 76.102.720.581 ) (
85.608.703.824 )
Net
d. Administrasi
Berdasarkan Undang-Undang Perpajakan yang berlaku di
Indonesia, Perseroan dan entitas anak menghitung,
menetapkan dan membayar sendiri besarnya jumlah
pajak yang terutang. Direktur Jenderal Pajak dapat
menetapkan atau mengubah liabilitas pajak dalam
batas waktu sepuluh tahun sejak saat terutangnya
pajak, atau akhir tahun 2013, mana yang lebih awal.
Ketentuan baru yang diberlakukan terhadap tahun
pajak 2008 dan tahun-tahun selanjutnya menentukan
bahwa Direktur Jenderal Pajak dapat menetapkan atau
mengubah liabilitas pajak tersebut dalam batas waktu
lima tahun sejak saat terutangnya pajak.
d. Administration
Based on the Taxation Laws of Indonesia, the
Company and subsidiaries submits tax returns on the
basis of self assessment. The Director General of Tax
may assess or amend taxes within ten years of the
time the tax becomes due, or until the end of 2013,
whichever is earlier. There are new rules applicable
to fiscal year 2008 and subsequent years stipulating
that the DirectorGeneral of Tax may assess or amend
taxes within five years of the time the tax becomes
due.
Ekshibit E/64
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
36. LABA PER SAHAM
Exhibit E/64
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
36. EARNINGS PER SHARES
2012
Total Profit for the year attributable
to owner of the Parent Entity
325.246.112.441
352.965.099.993
2.888.382.000
2.888.382.000
Weighted average
number of ordinary
113
122
2013
2012
4.461.481.557
893.147.600
890.791.733
468.955.200
21.497.368
4.365.467.863
1.217.996.086
-
0,16
0,03
0,03
0,02
0,00
Jumlah /Total
6.735.873.458
5.583.463.949
0,24
Utang Lainnya/
Other Payables
ITO EN Asia Pacific Holdings Pte. Ltd
Penyertaan Saham (lihat Catatan 11)/
Investment in Share (refer to Note 11)
PT Kraft Ultrajaya Indonesia
PT Ultra Sumatra Dairy Farm
PT ITO EN Ultrajaya Wholesale
PT Toll Indonesia
Jumlah /Total
102.562.222
0,18
0,05
0,23
0,00
87.686.995.503
16.287.291.204
12.901.125.860
2.860.282.476
103.164.781.600
2.680.137.875
3,77
0,25
0,49
0,10
119.735.695.043
5.583.463.949
4,61
4,26
0,11
4,37
Ekshibit E/65
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
37. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
(Lanjutan)
Exhibit E/65
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
37. RELATED PARTIES
(Continued)
TRANSACTION
AND
BALANCES
2012
9.503.600.303
7.498.091.335
0,27
0,27
7.021.322.371
6.383.218.694
0,20
0,23
Beban Fasilitas/
Facility expenses
PT Campina Ice Cream Industry
1.894.624.902
1.005.233.063
0,05
0,04
No.
Transaksi/
Transaction
1.
2.
3.
Biaya Operasional/
Operational expenses
4.
Entitas Asosiasi/
Association Company
Setoran Modal/
Capital contribution
5.
PT Toll Indonesia
Entitas Asosiasi/
Association Company
6.
Entitas Asosiasi/
Association Company
Biaya Operasional/
Operational expenses
Ekshibit E/66
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/66
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
TRANSACTION
AND
BALANCES
2013
Dewan Direksi/
Board of Directors
Dewan Komisaris/
Board of
Commisioner
Amount
Amount
1.308.000.000
400.000.000
2012
Dewan Direksi/
Board of Directors
Dewan Komisaris/
Board of
Commisioner
Amount
Amount
1.308.000.000
300.000.000
2013
2012
PENJUALAN BERSIH
Menurut Jenis Produk
Penjualan Bersih
Minuman**)
Makanan**)
3.289.071.354.191
230.833.290.384
2.655.812.199.818
207.837.914.070
NET SALES
Type of Product
Net Sales
Beverages**)
Foods**)
Jumlah
3.519.904.644.575
2.863.650.113.888
Total
Eliminasi
Jumlah Setelah Eliminasi
59.673.395.500 ) (
3.460.231.249.075
53.798.806.449 )
2.809.851.307.439
Elimination
Total After Elimination
Ekshibit E/67
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
38. INFORMASI SEGMEN (Lanjutan)
Exhibit E/67
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
38. SEGMENT INFORMATION (Continued)
2013
2012
2.315.744.243.470
190.377.280.629
1.785.043.528.538
176.864.325.148
Jumlah
2.506.121.524.099
1.961.907.853.686
Total
Eliminasi
59.673.395.500 ) (
2.446.448.128.599
53.798.806.449 )
Elimination
1.908.109.047.237
HASIL SEGMEN
Laba Usaha
Minuman**)
Makanan**)
413.530.790.916
9.464.164.906
446.386.552.162
6.692.301.298
PRODUCT SEGMENT
Income From Operation
Beverages**)
Foods**)
Jumlah
422.994.955.822
453.078.853.460
Total
Jumlah
2.486.731.426 ) (
420.508.224.396
Eliminasi
257.455.296 (
Pendapatan/(Beban)
Lain-lain Bersih
Perseroan
Entitas Anak
Laba Sebelum Pajak Penghasilan
444.849.488 )
452.634.003.972
1.296.710.838 )
Loss of Subsidiaries
Total
Elimination
15.614.432.810
340.075.371
3.760.256.510
2.872.565.540
436.720.187.873
457.970.115.184
31 Desember/
December 2013
31 Desember/
December 2012
JUMLAH ASET
Perseroan
Entitas Anak
2.792.804.546.232
183.675.892.325
2.412.022.851.515
117.404.399.114
TOTAL ASSETS
Parent Company
Subsidiaries
Jumlah
2.976.480.438.557
2.529.427.250.629
Total
Eliminasi
164.859.456.415 ) (
108.633.868.600 )
Elimination
2.811.620.982.142
2.420.793.382.029
JUMLAH KEWAJIBAN
Perseroan
Entitas Anak
794.767.363.906
141.217.444.902
739.231.781.631
104.111.395.714
TOTAL LIABILITIES
Parent Company
Subsidiaries
Jumlah
935.984.808.808
843.343.177.345
Total
Eliminasi
Jumlah Setelah Eliminasi
139.510.360.752 ) (
796.474.448.056
99.068.908.738 )
744.274.268.607
Elimination
Total After Elimination
Ekshibit E/68
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
38. INFORMASI SEGMEN (Lanjutan)
Jumlah Perseroan
31 Desember/
December 2013
Entitas Anak
Exhibit E/68
31 Desember/
December 2012
861.499.187.523
304.061.389.325
566.007.941.911
807.014.217.921
303.568.431.745
572.568.431.746
1.731.568.518.759
1.683.151.081.412
Total
42.116.915.170 ) (
1.689.451.603.589
39. PERIKATAN
36.799.294.136 )
1.646.351.787.276
Subsidiary
Total of Parent Company
39. COMMITMENTS
a. PT Sanghiang Perkasa
a. PT Sanghiang Perkasa
Ekshibit E/69
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
40. MANAJEMEN RISIKO
Exhibit E/69
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
40. RISK MANAGEMENT
a. Risiko kredit
a. Credit Risk
Jumlah/
Total
Lancar dan
tidak mengalami
penurunan
nilai/
Neither past
due nor
impaired
1 30 hari/
1 30 days
31 60 hari/
31 60 days
61 90 hari/
61 90 days
Lebih dari
90 hari/
More than
90 days
Jatuh tempo
dan/atau
mengalami
penurunan
nilai/
Due date
and/or
individually
impaired
31 Desember 2013
Pinjaman yang
diberikan dan
piutang
Kas di bank dan
setara kas
Piutang usaha
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Aset keuangan tidak
lancar
Jumlah
31 December 2013
Loans and receivable
607.504.748.320
369.007.690.739
6.958.228.601
6.735.873.458
43.521.681.858
1.033.728.222.976
607.504.748.320
308.202.776.373 55.002.789.739 1.940.056.363
6.667.801.268
6.735.873.458
43.521.681.858
1.673.969.024
1.673.969.024
2.188.099.240
2.188.099.240
458.554.664
290.427.333
748.981.997
31 Desember 2012
Pinjaman yang
diberikan dan
piutang
Kas di bank dan
setara kas
Piutang usaha
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Aset keuangan tidak
lancar
Jumlah
31 December 2012
Loans and receivable
528.106.781.506 528.106.781.506 298.189.869.555 248.926.706.706 36.322.258.807 6.935.050.689
1.096.114.669
4.909.738.684
789.347.475
5.814.947.244
5.583.463.949
5.814.947.244
5.583.463.949
35.204.659.333
35.204.659.333
872.899.721.587
1.096.114.669
4.909.738.684
789.347.475
Ekshibit E/70
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/70
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
c. Risiko likuiditas
Manajemen risiko likuiditas yang hati-hati termasuk
mengatur kas dan setara kas yang cukup untuk
menunjang aktivitas usaha secara tepat waktu.
Perseroan dan Entitas Anak mengatur keseimbangan
antara kesinambungan kolektibilitas piutang dan
fleksibilitas melalui penggunaan utang bank dan
pinjaman lainnya.
c. Liquidity Risk
Prudent
liquidity
risk
management
implies
maintaining sufficient cash and cash equivalents to
support business activities on a timely basis. The
Company and Subsidiaries maintain a balance
between
continuity
of
accounts
receivable
collectability and flexibility through the use of bank
loans and other borrowings.
Ekshibit E/71
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
40. MANAJEMEN RISIKO (Lanjutan)
Exhibit E/71
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
40. RISK MANAGEMENT (Continued)
Satu tahun/
Within 1 year
31 Desember 2013
Pinjaman jangka pendek
Utang usaha
Utang lain-lain
Pihak berelasi
Utang derivatif
Utang dividen
Akrual
Utang jangka panjang yang
jatuh tempo dalam satu
tahun:
Utang bank
Utang sewa
Utang mesin
Utang jangka panjang yang
Setelah dikurangi bagian
Yang jatuh tempo dalam
Satu tahun:
Utang mesin
31 Desember 2012
Pinjaman jangka pendek
Utang usaha
Utang lain-lain
Pihak berelasi
Utang derivatif
Utang dividen
Akrual
Liabilitas imbalan kerja
jangka pendek
Utang jangka panjang yang
jatuh tempo dalam satu
tahun:
Utang bank
Utang sewa
Utang jangka panjang yang
Setelah dikurangi bagian
Yang jatuh tempo dalam
Satu tahun:
Utang bank
Utang sewa
Antara 1 dan 2
Antara 2 dan 5
tahun/
tahun/
Between 1 and 2 Between 1 and 5
years
years
Kas kontraktual
yang tidak
didiskontokan/
Total
contractual
undiscounted
cashflows
21.412.410.529
463.538.990.751
21.412.410.529
463.538.990.751
102.562.222
357.190.478
14.826.576.643
73.915.874.428
102.562.222
357.190.478
14.826.576.643
73.915.874.428
31 December 2013
Short-term loans
Account payables
Other payable
Related parties
Derivative payables
Dividend payable
Accruals
30.714.285.714
726.348.705
5.789.737.791
Current maturities of
long term liabilities:
Bank loans
Lease liabilities
Machinery loan
53.994.467.398
30.714.285.714
726.348.705
5.789.737.791
22.328.644.884
31.665.822.515
5.268.078.050
394.466.233.719
5.268.078.050
394.466.233.719
15.816.567.871
51.171.595.269
15.816.567.871
51.171.595.269
1.601.977.123
1.601.977.123
31 December 2012
Short-term loans
Account payables
Other payable
Related parties
Derivative payables
Dividend payable
Accruals
Short-term employee
benefits liabilities
60.000.000.001
6.643.609.853
Current maturities of
long term liabilities:
Bank loans
Lease liabilities
30.714.285.713
723.864.841
60.000.000.001
6.643.609.853
30.714.285.713
723.864.841
Ekshibit E/72
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
40. MANAJEMEN RISIKO (Lanjutan)
Exhibit E/72
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
40. RISK MANAGEMENT (Continued)
Nilai wajar/
Fair values
Nilai tercatat/
Carrying value
Nilai wajar/
Fair values
Aset keuangan:
Pinjaman yang diberikan dan
piutang
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Aset keuangan tidak lancar
Jumlah
Liabilitas Keuangan:
Liabilitas yang dicatat sebesar
biaya perolehan yang
diamortisasi
Pinjaman jangka pendek
Utang usaha
Utang lain-lain
Pihak berelasi
Utang derivative
Utang dividen
Akrual
Liabilitas imbalan kerja
jangka pendek
Utang jangka panjang yang
jatuh tempo dalam satu
tahun:
Utang bank
Utang sewa
Utang mesin
Utang jangka panjang yang
setelah dikurangi bagian yang
jatuh tempo dalam
Satu tahun:
Utang bank
Utang sewa
Utang mesin
Jumlah
Financial assets:
Loans and receivable
611.624.871.676
368.549.136.075
611.624.871.676
368.549.136.075
535.889.526.748
297.400.522.080
535.889.526.748
297.400.522.080
6.667.801.268
6.735.873.458
6.667.801.268
6.735.873.458
5.814.947.244
5.583.463.949
5.814.947.244
5.583.463.949
43.521.681.858
43.521.681.858
35.204.659.333
35.204.659.333
1.037.099.364.335
1.037.099.364.335
879.893.119.354
879.893.119.354
Total
Financial Liabilities:
21.412.410.529
463.538.990.751
21.412.410.529
463.538.990.751
5.268.078.050
394.466.233.719
5.268.078.050
394.466.233.719
102.562.222
357.190.478
14.826.576.643
73.915.874.428
102.562.222
357.190.478
14.826.576.643
73.915.874.428
15.816.567.871
51.171.595.269
15.816.567.871
51.171.595.269
1.601.977.123
1.601.977.123
60.000.000.001
6.643.609.853
-
Current maturities of
long term liabilities:
Bank loans
Lease liabilities
Machinery loan
30.714.285.714
726.348.705
5.789.737.791
30.714.285.714
726.348.705
5.789.737.791
60.000.000.001
6.643.609.853
-
51.581.817.164
51.581.817.164
30.714.285.713
723.864.841
-
30.714.285.713
723.864.841
-
662.965.794.425
662.965.794.425
566.406.212.440
566.406.212.440
Total
Ekshibit E/73
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
40. MANAJEMEN RISIKO (Lanjutan)
d. Estimasi nilai wajar (Lanjutan)
Exhibit E/73
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
40. RISK MANAGEMENT (Continued)
d. Fair value estimation (Continued)
Ekshibit E/74
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/74
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
e. Manajemen permodalan
e. Capital management
2013
Akun
Aset
Bank
Deposito
Piutang Usaha
Uang Muka Pembelian
USD
AUD
USD
USD
USD
AUD
EUR
JPY
USD
7.347.190
653.330
212.811
967.762
2.086.554
317
87
426.240
125.600
Jumlah Aset
Liabilitas
Utang Usaha
USD
EUR
SGD
GBP
JPY
USD
EUR
29.236.039
186.258
39.205
54.230
426.240
1
344.188
Setara Rupiah/
Equivalent In Rupiah
Accounts
Assets
Bank
Deposits
89.554.893.060
7.105.396.688
2.593.947.916
11.796.049.555
25.433.008.383
3.447.584
1.469.185
49.515.819
1.530.938.400
Advance Investment
138.068.666.590
Total Assets
356.358.074.617
3.134.694.353
377.469.295
1.089.829.996
49.515.789
12.270
5.789.737.791
Trade Receivables
Advance Payments
Liabilities
Trade Payables
Ekshibit E/75
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/75
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
2013
Akun
Utang Jangka Panjang Setelah
Dikurangi Bagian Yang Jatuh
Tempo Dalam Satu Tahun:
-Utang Mesin
Setara Rupiah/
Equivalent In Rupiah
Accounts
51.581.817.164
Jumlah Liabilitas
418.381.151.275
Total Liabilities
280.312.484.685
Net Liabilities
EUR
3.066.433
2012
Akun
Aset
Bank
Deposito
Piutang Usaha
Uang Muka Pembelian
USD
AUD
USD
USD
USD
SGD
AUD
EUR
USD
EUR
1.143.415
642.274
140.685
2.050.525
1.168.731
42.500
317
64.911
399.381
113.931
Jumlah Aset
Liabilitas
Utang Usaha
Setara Rupiah/
Equivalent In Rupiah
11.056.816.765
6.439.048.088
1.360.419.792
19.828.575.104
11.301.628.763
336.052.600
3.178.049
831.504.408
3.862.018.659
1.459.440.160
Accounts
Assets
Bank
Deposits
Trade Receivables
Advance Payments
Advance Investment
56.478.682.388
USD
EUR
SGD
GBP
24.809.611
5.563.625
51.721
4.018
239.908.940.350
71.269.262.466
408.966.764
62.595.859
Liabilities
Trade Payables
5.980.904.670
Jumlah Liabilitas
317.630.670.109
Total Liabilities
Posisi LiabilitasBersih
261.151.987.721
Net Liabilities
USD
618.501
Ekshibit E/76
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/76
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Sebelum/
Before
Reklasifikasi/
Reclassification
Setelah/
After
2.488.785.726.038 )
2.488.785.726.038
1.853.709.563.166 ) (
1.853.709.563.166 )
142.171.965.060 ) (
142.171.965.060 )
484.173.149.745 ) (
484.173.149.745 )
15.000.000.000 (
15.000.000.000 )
Ekshibit E/77
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Exhibit E/77
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
Reklasifikasi/
Reclassification
Setelah/
After
15.000.000.000
44. COMPLETION
STATEMENTS
15.000.000.000
13.997.699.918 ) (
13.997.699.918 )
5.266.651.851
5.266.651.851
OF
THE
CONSOLIDATED
FINANCIAL
www.ultrajaya.co.id