PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Posisi Keuangan Konsolidasian 31 Desember 2013 dan 2012 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
2013
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Financial Position December 31, 2013 and 2012 (Expressed in Millions of Rupiah, Unless Otherwise Stated)
2012
ASET LANCAR Kas dan setara kas Piutang usaha Pihak berelasi Pihak ketiga Piutang lain-lain - pihak ketiga Persediaan Pajak dibayar di muka - bersih Biaya dibayar di muka dan aset lancar lainnya
1,655,967
498,245
JUMLAH ASET LANCAR
7,661,950
7,345,444
51,168 47 54,084
96,916 23,083
1,272,486 95,548
1,267,189 137,258
7,550,599
5,779,347
22,232 763
22,232 1,526
986,944 38,855 12,651 4,607 629,180
667,694 40,515 18,900 6,412 840,879
JUMLAH ASET TIDAK LANCAR
10,719,164
8,901,951
JUMLAH ASET
18,381,114
16,247,395
ASET TIDAK LANCAR Piutang dari pihak berelasi non-usaha Aset pajak tangguhan Investasi saham Tanaman perkebunan Tanaman telah menghasilkan setelah dikurangi akumulasi amortisasi sebesar Rp 706.218 dan Rp 625.978 masing-masing pada tanggal 31 Desember 2013 dan 2012 Tanaman belum menghasilkan Aset tetap setelah dikurangi akumulasi penyusutan sebesar Rp 2.473.481 dan Rp 2.017.491 masing-masing pada tanggal 31 Desember 2013 dan 2012 Aset takberwujud Goodwill Merek dagang - bersih Aset lain-lain Taksiran tagihan pajak Biaya tangguhan hak atas tanah - bersih Bibitan Biaya tangguhan lain-lain - bersih Lain-lain
409,488
1,183,482
1,326,502 683,980 119,195 3,365,362 101,456
2,055,618 540,653 96,786 2,674,693 295,967
CURRENT ASSETS Cash and cash equivalents Trade accounts receivable Related parties Third parties Other receivables - third parties Inventories Prepaid taxes - net Prepaid expenses and other current assets TOTAL CURRENT ASSETS NON CURRENT ASSETS Due from related parties Deferred tax assets Investments in shares of stock Plantations Mature plantations net of accumulated amortization of Rp 706,218 and Rp 625,978 as of December 31, 2013 and 2012, respectively Immature plantations Fixed assets net of accumulated depreciation of Rp 2,473,481 and Rp 2,017,491 as of December 31, 2013 and 2012, respectively Intangible assets Goodwill Brands and trademarks - net Other assets Estimated claims for tax refund Deferred landrights - net Nursery Other deferred charges - net Others TOTAL NON CURRENT ASSETS TOTAL ASSETS
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Posisi Keuangan Konsolidasian 31 Desember 2013 dan 2012 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
2013
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Financial Position December 31, 2013 and 2012 (Expressed in Millions of Rupiah, Unless Otherwise Stated)
2012
LIABILITAS DAN EKUITAS LIABILITAS JANGKA PENDEK Utang bank jangka pendek Utang usaha Pihak berelasi Pihak ketiga Utang lain-lain - pihak ketiga Uang muka pelanggan - pihak ketiga Beban akrual Utang pajak Bagian utang bank jangka panjang yang akan jatuh tempo dalam waktu satu tahun JUMLAH LIABILITAS JANGKA PENDEK LIABILITAS JANGKA PANJANG Liabilitas pajak tangguhan - bersih Liabilitas imbalan pasca-kerja Utang bank jangka panjang setelah dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun Utang kepada pihak berelasi non-usaha Utang obligasi Liabilitas jangka panjang lainnya JUMLAH LIABILITAS JANGKA PANJANG JUMLAH LIABILITAS
LIABILITIES AND EQUITY
4,602,566
1,402,150
1,131,437 714,243 365,402 35,562 160,668 83,466
810,486 657,791 121,516 28,738 152,902 171,115
224,836
153,829
7,318,180
3,498,527
400,167 343,761
375,607 268,097
443,300 1,871,271 996,224 523,310
597,711 1,548,340 995,390 24,328
CURRENT LIABILITIES Short-term bank loans Trade accounts payable Related parties Third parties Other accounts payable - third parties Advances from customers - third parties Accrued expenses Taxes payable Current portion of long-term bank loans TOTAL CURRENT LIABILITIES NON CURRENT LIABILITIES Deferred tax liabilities - net Post-employment benefits liabilities Long-term bank loans net of current portion Due to related parties Bonds payable Other non current liabilities
4,578,033
3,809,473
TOTAL NON CURRENT LIABILITIES
11,896,213
7,308,000
TOTAL LIABILITIES
EKUITAS
EQUITY
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk Modal saham Nilai nominal Rp 200 per saham (Dalam Rupiah penuh) Modal dasar - 5.000.000.000 saham Modal ditempatkan dan disetor penuh - 2.872.193.366 saham Tambahan modal disetor Saldo laba Telah ditentukan penggunaannya Belum ditentukan penggunaannya Komponen ekuitas lainnya
574,439 1,756,876
574,439 1,756,876
114,888 3,801,597 231,366
114,888 6,355,724 132,161
Equity Attributable to Owners of the Company Capital stock Rp 200 par value per share (In full Rupiah) Authorized - 5,000,000,000 shares Issued and fully paid 2,872,193,366 shares Additional paid-in capital Retained earnings Appropriated Unappropriated Other components of equity
Jumlah Kepentingan Nonpengendali
6,479,166 5,735
8,934,088 5,307
Total Non-controlling Interests
JUMLAH EKUITAS
6,484,901
8,939,395
TOTAL EQUITY
18,381,114
16,247,395
JUMLAH LIABILITAS DAN EKUITAS
TOTAL LIABILITIES AND EQUITY
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Laba Rugi Komprehensif Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
2013
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Comprehensive Income For the Years Ended December 31, 2013 and 2012 (Expressed in Millions of Rupiah, Unless Otherwise Stated)
2012
PENJUALAN BERSIH
23,935,214
27,526,306
NET SALES
BEBAN POKOK PENJUALAN
19,813,935
21,001,275
COST OF GOODS SOLD
LABA KOTOR
4,121,279
6,525,031
GROSS PROFIT
BEBAN USAHA Penjualan Umum dan administrasi
1,195,853 977,511
2,462,115 801,261
OPERATING EXPENSES Selling General and administrative
Jumlah Beban Usaha
2,173,364
3,263,376
Total Operating Expenses
LABA USAHA
1,947,915
3,261,655
INCOME FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN Pendapatan bunga Ekuitas pada rugi entitas asosiasi - bersih Beban bunga dan keuangan lainnya Rugi selisih kurs - bersih Lain-lain - bersih
11,343 (1,527) (265,313) (483,568) (4,654)
14,907 (1,327) (267,569) (80,716) (44,116)
OTHER INCOME (EXPENSES) Interest income Share in net losses of associates - net Interest and other financial charges Loss on foreign exchange - net Miscellaneous - net
Beban Lain-lain - Bersih
(743,719)
(378,821)
Other Expenses - Net
LABA SEBELUM PAJAK BEBAN PAJAK Kini Tangguhan
LABA TAHUN BERJALAN
1,204,196
2,882,834
287,673 23,751
668,865 61,660
311,424
730,525
892,772
2,152,309
INCOME BEFORE TAX TAX EXPENSE Current Deferred
INCOME FOR THE YEAR
PENDAPATAN KOMPREHENSIF LAIN Selisih kurs atas penjabaran laporan keuangan
100,207
26,396
JUMLAH LABA KOMPREHENSIF
992,979
2,178,705
TOTAL COMPREHENSIVE INCOME
Laba yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan nonpengendali
892,505 267
2,151,528 781
Income attributable to: Owners of the Company Non-controlling interests
892,772
2,152,309
991,710 1,269
2,177,658 1,047
992,979
2,178,705
311
749
Laba komprehensif yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan nonpengendali
LABA PER SAHAM DASAR (Dalam Rupiah penuh)
OTHER COMPREHENSIVE INCOME Exchange differences on translation of financial statements
Comprehensive income attributable to: Owners of the Company Non-controlling interests
BASIC EARNINGS PER SHARE (In full Rupiah)
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Perubahan Ekuitas Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Changes in Equity For the Years Ended December 31, 2013 and 2012 (Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable to Owners of the Company Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali/ Tambahan Difference Komponen Modal Arising from Ekuitas Saldo Laba/Retained Earnings Disetor/ Restructuring Lainnya/ Additional Transactions of Telah Ditentukan Belum Ditentukan Other Components of Modal Saham/ Paid-in Entities Under Penggunaannya/ Penggunaannya/ Capital Stock Capital Common Control Appropriated Unappropriated Equity Saldo pada tanggal 1 Januari 2012 sebelum reklasifikasi
574,439
Dampak penerapan PSAK No. 38 (Revisi 2012)
-
Saldo pada tanggal 1 Januari 2012
574,439
Dividen
-
-
-
-
Jumlah laba komprehensif tahun berjalan
-
-
-
-
Saldo pada tanggal 31 Desember 2012
574,439
Dividen
-
Jumlah laba komprehensif tahun berjalan
-
Saldo pada tanggal 31 Desember 2013
574,439
1,662,472
94,404
94,404 1,756,876
1,756,876 1,756,876
(94,404)
114,888 -
-
-
-
-
106,031 -
4,778,635 (574,439)
106,031
6,355,724 (3,446,632)
114,888
7,330,869 (574,439)
26,130 132,161 -
Kepentingan Nonpengendali/ Non-controlling Interests
Jumlah Ekuitas/ Total Equity
4,683
7,335,552
7,330,869 -
-
2,151,528 114,888
-
-
114,888
-
4,778,635
Jumlah/ Total
-
4,683 (423)
2,177,658
1,047
8,934,088
5,307
(3,446,632)
(841)
7,335,552 (574,862)
Balance as of January 1, 2012 before reclassification Effect on adoption of PSAK No. 38 (Revised 2012) Balance as of January 1, 2012 Dividends
2,178,705
Total comprehensive income for the year
8,939,395
Balance as of December 31, 2012
(3,447,473)
892,505
99,205
991,710
1,269
992,979
3,801,597
231,366
6,479,166
5,735
6,484,901
Dividends Total comprehensive income for the year Balance as of December 31, 2013
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Arus Kas Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain)
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Cash Flows For the Years Ended December 31, 2013 and 2012 (Expressed in Millions of Rupiah, Unless Otherwise Stated)
2013
2012
ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas untuk pemasok Kas bersih yang diperoleh dari operasi Pembayaran untuk aktivitas operasional lainnya - bersih Pendapatan bunga Pembayaran beban bunga Penerimaan tagihan pajak Pembayaran pajak ekspor Pembayaran pajak penghasilan badan Kas Bersih Diperoleh dari Aktivitas Operasi ARUS KAS DARI AKTIVITAS INVESTAS Perolehan tanaman perkebunan Aset tetap Perolehan Hasil penjualan Bibitan Pembelian Penjualan Penambahan biaya hak atas tanah Penambahan uang muka proyek Uang muka perkebunan plasma Penambahan Pengembalian Penambahan biaya pembukaan lahan Penambahan investasi saham Hasil penjualan piutang jangka panjang Penjualan investasi entitas anak kepada kepentingan nonpengendali Kas Bersih Digunakan untuk Aktivitas Investasi ARUS KAS DARI AKTIVITAS PENDANAAN Utang bank jangka pendek Penerimaan Pembayaran Utang bank jangka panjang Penerimaan Pembayaran Utang kepada pihak berelasi non-usaha Penambahan Pembayaran Penerimaan dari penerbitan obligasi Pembayaran dividen kepada: Pemilik entitas induk Kepentingan nonpengendali
CASH FLOWS FROM OPERATING ACTIVITIES 24,874,349 (18,372,939)
28,175,987 (18,771,828)
6,501,410 (3,487,486) 47,363 (296,370) 651,589 (466,633) (784,881)
9,404,159 (3,757,360) 14,952 (282,029) 465,891 (1,673,592) (766,053)
Net cash generated from operations Payments of other operating activities - net Interest received Payments of interest Proceeds from claims for tax refund Payments of export tax Payments of corporate income taxes
2,164,992
3,405,968
Net Cash Provided by Operating Activities
(29,230)
(41,927)
(1,541,699) 20,624
(1,371,341) 92,426
(8,562) 5,701 (25) (731,585)
(10,951) 4,074 (3,902) (410,961)
(184,864) 216,862 (10,459) (34,882) -
(149,562) 196,523 (14,731)
-
22,571 2
(2,298,119)
(1,687,779)
13,965,773 (11,084,693)
8,109,279 (8,942,554)
(159,267)
44,830 (192,871)
4,998,274 (4,947,631) -
3,417,600 (3,894,882) 995,000
(3,445,662) (841)
(574,277) (423)
Kas Bersih Digunakan untuk Aktivitas Pendanaan
(674,047)
(1,038,298)
KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS
(807,174)
KAS DAN SETARA KAS AWAL TAHUN Pengaruh perubahan kurs mata uang asing
KAS DAN SETARA KAS AKHIR TAHUN
Cash receipts from customers Cash paid to suppliers
CASH FLOWS FROM INVESTING ACTIVITIES Acquisitions of plantations Fixed assets Acquisition Proceeds from sale Nursery Purchases Sales Additional landrights cost Additional advances for projects Plasma plantation projects Additional Collections Additional land preparation costs Additional investments in shares of stock Proceeds from sale of long-term receivable Sale of a share of stock in a subsidiary to non-controlling interest Net Cash Used in Investing Activities CASH FLOWS FROM FINANCING ACTIVITIES Short-term bank loans Proceeds Payments Long-term bank loans Proceeds Payments Due to related parties Additional Payments Proceeds from issuance of bonds Payments of dividends to: Owners of the Company Non-controlling interests Net Cash Used in Financing Activities
679,891
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
1,183,482
486,225
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR
33,180
17,366
Effect of foreign exchange rate changes
409,488
1,183,482
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
