Annual Report PT. Jembo Cable Company, Tbk 2007
Post on 06-Feb-2018
228 Views
Preview:
Transcript
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 1/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 2/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 3/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 4/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 5/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 6/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 7/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 8/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 9/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 10/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 11/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 12/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 13/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 14/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 15/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 16/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 17/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 18/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 19/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 20/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 21/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 22/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 23/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 24/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 25/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 26/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 27/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 28/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 29/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 30/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 31/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 32/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 33/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 34/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 35/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 36/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 37/90
PT JEMBO CABLE COMPANY Tbk DAN ANAK PERUSAHAAN PT JEMBO CABLE COMPANY Tbk AND ITS SUBSIDIARY
LAPORAN KEUANGAN KONSOLIDASICONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2007 DAN 2006 31 DECEMBER 2007 AND 2006
DAN AND
LAPORAN AUDITOR INDEPENDEN
INDEPENDENT AUDITORS’ REPORT
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 38/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 39/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 40/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 41/90
These Financial Statements are Originally Issued in Indonesian Language
Ekshibit A Exhibit A
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
NERACA KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam ribuan Rupiah, kecuali nilai nominal saham)
PT JEMBO CABLE COMPANY Tbk AND ITS SUBSIDIARYCONSOLIDATED BALANCE SHEETS
31 DECEMBER 2007AND 2006(expressed in thousands Rupiah, except par value)
A K T I V A Catatan A S S E T S
2 0 0 7 / Notes 2 0 0 6 AKTIVA LANCAR CURRENT ASSETSKas dan setara kas 2.143.393 2c,d,3 1.568.072 Cash and cash equivalentsPiutang usaha 2c,e,p,4,31 Trade receivables
Pihak yang mempunyai hubungan istimewa 70.484.383 33.276.520 Related partiesPihak ketiga - setelah dikurangi penyisihan Third parties - net of allowance
piutang ragu-ragu sebesar Rp 1.418.419 for doubtful accounts of Rp 1.418.419(2006: Rp 939.965) 142.386.994 105.512.043 (2006: Rp 939,965)
Piutang lain-lain 7.596.171 - Other receivablesPersediaan 117.366.010 2f,5 90.582.569 InventoriesPajak dibayar di muka 3.049.725 2m,6 - Prepaid taxesUang muka pembelian 20.165.127 7 20.131.503 Purchase advances
Biaya dibayar di muka 296.295 2g 105.117 Prepaid expenses Jumlah Aktiva Lancar 363.488.098 251.175.824 Total Current Assets
AKTIVA TIDAK LANCAR NON-CURRENT ASSETSAktiva pajak tangguhan - bersih 8.224.986 2m,28 10.374.635 Deferred tax assets - net Investasi saham 1.650.000 2h,8 900.000 Investments in shares of stock Aktiva tetap - setelah dikurangi Property, plant and equipment – net o akumulasi penyusutan sebesar accumulated depreciation of
Rp 196.448.316 (2006 : Rp186.821.141) 93.906.506 2i,2j,9 99.688.149 Rp 196,448,316 (2006: Rp 186,821,141 )Uang jaminan 3.205.019 2c,10 508.993 Security deposits
Jumlah Aktiva Tidak Lancar 106.986.511 111.471.777 Total Non-Current Assets
J U M L A H A K T I V A 470.474.609 362.647.601 T O T A L A S S E T S
Lihat Catatan atas Laporan Keuangan Konsolidasi padaEkshibit E terlampir yang merupakan
bagian yang tidak terpisahkan dari Laporan KeuanganKonsolidasi secara keseluruhan
See accompanying Notes to Consolidated Financial Statements on
Exhibit E which are an integral part of the Consolidated Financial Statements
taken as a whole
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 42/90
These Financial Statements are Originally Issued in
Indonesian Language
Ekshibit A/2 Exhibit A/2
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
NERACA KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam ribuan Rupiah, kecuali nilai nominal saham)
PT JEMBO CABLE COMPANY Tbk AND ITS SUBSIDIARY
CONSOLIDATED BALANCE SHEETS 31 DECEMBER 2007 AND 2006
(expressed in thousands Rupiah, except par value)
Catatan
2 0 0 7 / Notes 2 0 0 6 KEWAJIBAN DAN EKUITAS LIABILITIES AND EQUITY KEWAJIBAN LANCAR CURRENT LIABILITIES
Utang bank 115.122.724 10 78.086.798 Bank loans
Utang usaha 2p,11,31 Trade payables
Pihak yang mempunyai hubungan istimewa 72.706.462 31.307.032 Related parties
Pihak ketiga 91.609.768 86.887.551 Third parties
Utang perolehan aktiva tetap 3.003.111 2i,12 4.345.857 Liabilities for acquisition of equipment
Utang lain-lain 24.472.471 13 22.529.670 Other payables
Utang pajak 6.054.346 2m,14 2.708.948 Taxe payables
Uang muka penjualan Advances from customers
Pihak yang mempunyai hubungan istimewa 2.880.550 2i,p,15,31 - Related parties
Pihak ketiga 10.199.644 15 10.253.669 Third parties
Biaya harus dibayar 24.508.301 16 18.409.076 Accrued expenses
Wesel bayar - 17 2.860.594 Notes payable
Utang jangka panjang yang jatuh tempo dalam Current maturities of long -
waktu satu tahun term liabilities
Utang bank 8.728.376 18 8.579.817 Bank loans
Utang sewa guna usaha 541.375 2j,19 330.450 Lease liabilities
Jumlah Kewajiban Lancar 359.827.128 266.299.462 Total Current Liabilities
KEWAJIBAN TIDAK LANCAR NON-CURRENT LIABILITIES
Utang kepada pihak yang mempunyai
hubungan istimewa 5.043.605 2p,31 7.843.948 Due to related parties
Utang jangka panjang - setelah dikurangi bagian Long-term liabilities - net o
yang jatuh tempo dalam waktu satu tahun current maturities
Utang bank 5.694.942 18 14.489.052 Bank loans
Utang sewa guna usaha 929.014 2j,19 614.577 Lease liabilities
Kewajiban imbalan pasca kerja 11.715.251 2l,30 9.807.473 Provision for post-employment benefits
Jumlah Kewajiban Tidak Lancar 23.382.812 32.755.050 Total Non - Current Liabilities
E K U I T A S E Q U I T Y
Modal saham - nilai nominal Rp 500 per saham*) Capital stock - Rp 500 par value per share *)
Modal dasar - 600.000.000 saham Authorized - 600,000,000 shares
Modal ditempatkan dan disetor - Subscribed and paid-up -
151.200.000 saham 75.600.000 21 75.600.000 151,200,000 shares
Agio saham 3.900.000 22 3.900.000 Stock premium
Revaluation increment in property, plant and
Selisih penilaian kembali aktiva tetap 33.676.181 2i,9 33.676.181 equipment
Unrealized gain on increase in value o
Laba belum direalisasi dari pemilikan efek 1.250.000 2h,8 500.000 investments in shares of stock
Saldo laba (defisit) Retained earnings (deficit)
Ditentukan penggunaannya 774.497 774.497 Appropriated
Tidak ditentukan penggunaannya ( 27.936.009) ( 50.857.589) Unappropriated
Jumlah Ekuitas 87.264.669 63.593.089 Total Stockholders’ Equity JUMLAH KEWAJIBAN DAN EKUITAS 470.474.609 362.647.601 TOTAL LIABILITIES AND EQUITY
*) Dalam Rupiah penuh In full Rupiah *)
Lihat Catatan atas Laporan Keuangan Konsolidasi padaEkshibit E terlampir yang merupakan
bagian yang tidak terpisahkan dari Laporan KeuanganKonsolidasi secara keseluruhan
See accompanying Notes to Consolidated Financial Statements on Exhibit E which are
an integral part of the Consolidated Financial Statements taken as a whole
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 43/90
These Financial Statements are Originally Issued in
Indonesian Language
Ekshibit B Exhibit B
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
LAPORAN LABA RUGI KONSOLIDASITAHUN YANG BERAKHIR 31 DESEMBER 2007 DAN 2006
(dalam ribuan Rupiah, kecuali laba per saham)
PT JEMBO CABLE COMPANY Tbk AND ITS SUBSIDIARY
CONSOLIDATED STATEMENTS OF INCOME FOR THE YEARS ENDED 31 DECEMBER 2007 AND 2006
(expressed in thousands of Rupiah, except earnings per share)
Catatan2 0 0 7 /Notes 2 0 0 6
PENJUALAN BERSIH 735.588.653 2k,23,31 448.020.924 NET SALES BEBAN POKOK PENJUALAN 634.495.732 2k,24,25,31 400.966.952 COST OF GOODS SOLD
LABA KOTOR 101.092.921 47.053.972 GROSS PROFIT
BEBAN USAHA 2k,26 OPERATING EXPENSESBeban penjualan 30.434.533 21.267.154 Selling expensesBeban umum dan administrasi 19.563.325 15.182.687 General and administrative expenses
Jumlah Beban Usaha 49.997.858 36.449.841 Total Operating Expenses LABA DARI USAHA 51.095.063 10.604.131 INCOME FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (CHARGES)Penjualan scrap 5.915.677 2k 3.686.530 Sales of scrapLaba penjualan aktiva tetap 1.752.212 2i 304.173 Gain on sale of property, plant and equipment Penghasilan bunga 165.160 3 43.014 Interest incomeBeban bunga ( 19.431.585) 2k,27 ( 20.213.332 ) Interest expenseProvisi dan administrasi bank ( 3.412.458) ( 2.624.278 ) Provision and bank charges(Kerugian) keuntungan kurs mata uang asing - (Loss on) gain from foreign exchange-
Bersih ( 2.932.812) 2c 9.324.889 NetDividen 102.000 2h,8 - Dividend Lain-lain - Bersih 4.164.774 2k,4 299.435 Other - Net
Beban Lain-Lain - Bersih ( 13.677.032) ( 9.179.569 ) Other Charge - Net LABA SEBELUM PAJAK 37.418.031 1.424.562 INCOME BEFORE TAX
PAJAK PENGHASILAN 2m,28 INCOME TAX Pajak kini ( 12.346.802) ( 4.520.215 ) Current Pajak tangguhan ( 2.149.649 ) 3.688.554 Deferred
Jumlah Pajak Penghasilan ( 14.496.451 ) ( 831.661 ) Total Income Tax
LABA BERSIH SEBELUM NET INCOME BEFORE
HAK MINORITAS 22.921.580 592.901 MINORITY INTEREST
HAK MINORITAS ATAS RUGI MINORITY INTEREST IN NET INCOMEBERSIH ANAK PERUSAHAAN - 2b,20 - OF A SUBSIDIARY
LABA BERSIH TAHUN BERJALAN 22.921.580 592.901 NET INCOME FOR THE YEAR
LABA PER SAHAM DASAR *) INCOME EARNING PER SHARE *)
Laba bersih 152 2n,29 4 Net Income
*) Dalam Rupiah penuh *) In full Rupiah
Lihat Catatan atas Laporan Keuangan Konsolidasi padaEkshibit E terlampir yang merupakan
bagian yang tidak terpisahkan dari Laporan KeuanganKonsolidasi secara keseluruhan
See accompanying Notes to Consolidated Financial Statements on Exhibit E which are
an integral part of the Consolidated Financial Statements taken as a whole
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 44/90
These Financial Statements are Originally Issued in
Ekshibit C
PT JEMBO CABLE COMPANY Tbk DAN ANAK PERUSAHAAN
LAPORAN PERUBAHAN EKUITAS KONSOLIDASI
TAHUN YANG BERAKHIR 31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah)
PT JEMBO CABLE COMPANY Tbk AND
CONSOLIDATED STATEMENTS OF CHANGES IN
FOR THE YEARS ENDED 31 DECEMBE
(expressed in Thousands Rup
+
`
Laba belum
Selisih direalisasi
penilaian dari
kembali pemilikan
aktiva tetap/ efek
Revaluation Unrealized Saldo laba (defisit)
increment gain Tidak
in on increase Ditentukan ditentukan
Modal Agio property, in value of penggunaan- penggunaan- Jumlah
disetor/ saham/ plant investment in nya nya ekuitas/
Capital Stock and shares of Retained earnings (deficit) Total
stock premium equipment stock appropriated unappropriated stockholders
equity
Saldo 31 Desember 2005 75.600.000 3.900.000 33.676.181 590.000 774.497 ( 51.450.490) 63.090.188
Laba belum direalisasi dari pemilikan efek - - - ( 90.000 ) - - ( 90.000)
Laba bersih tahun berjalan - - - - - 592.901 592.901
Saldo 31 Desember 2006 75.600.000 3.900.000 33.676.181 500.000 774.497 ( 50.857.589) 63.593.089
U
Laba belum direalisasi dari pemilikan efek - - - 750.000 - - 750.000
Laba bersih tahun berjalan - - - - - 22.921.580 22.921.580
Saldo 31 Desember 2007 75.600.000 3.900.000 33.676.181 1.250.000 774.497 ( 27.936.009) 87.264.669
Catatan 21 Catatan 22 Catatan 2i,9 Catatan 2h,8 Notes 21 Notes 22 Notes 2i,9 Notes 2h,8
Lihat Catatan atas Laporan Keuangan Konsolidasi pada Ekshibit E terlampir yang merupakan
bagian yang tidak terpisahkan dari Laporan Keuangan Konsolidasi secara keseluruhan
ee accompanying Notes to Consolidated Financial Statements on Exhibit E which are an
integral part of the Consolidated Financial Statements taken as a whole
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 45/90
These Financial Statements are Originally Issued in Indonesian Language
Ekshibit D Exhibit D
PT JEMBO CABLE COMPANY Tbk DAN ANAKPERUSAHAAN
LAPORAN ARUS KAS KONSOLIDASITAHUN YANG BERAKHIR 31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah)
PT JEMBO CABLE COMPANY Tbk AND ITS SUBSIDIARY
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED 31 DECEMBER 2007 AND 2006(expressed in Thousands Rupiah)
Lihat Catatan atas Laporan Keuangan Konsolidasi padaEkshibit E terlampir yang merupakan Bagian yang tidak terpisahkan
dari Laporan Keuangan Konsolidasi secara keseluruhan
See accompanying Notes to Consolidated Financial Statements on
Exhibit E which are an integral part of theConsolidated Financial Statements taken as a whole
2 0 0 7 2 0 0 6ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIESPenerimaan kas dari pelanggan 664.332.364 421.255.439 Cash receipts from customersPembayaran kas kepada: Cash paid to
Pemasok ( 583.594.430) ( 344.512.844) SuppliersDireksi dan karyawan ( 25.735.368) ( 22.050.488) Directors and employees
Kas dihasilkan dari operasi 55.002.566 54.692.107 Cash generated from operationsPembayaran bunga dan beban keuangan ( 19.431.585) ( 18.740.777) Interest and financial charges paid Beban operasi ( 49.445.582) ( 40.194.149 Operation expensesPenerimaan restitusi pajak penghasilan - Bersih 295.673 1.833.530 Income tax refund - Net
Arus kas bersih digunakan untuk aktivitas operasi ( 13.578.928 ) ( 2.409.289) Net cash flows used in operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIESPenerimaan bunga 165.160 43.014 Interest received Hasil penjualan aktiva tetap 1.752.212 417.333 Proceeds from sale of property, plant and equipment Perolehan aktiva tetap ( 5.188.279) ( 17.936.758) Acquisitions of property, plant and equipment (Penambahan) penurunan uang jaminan ( 9.680.223) 120.211 (Increase) decrease in security deposits
Arus kas bersih digunakan untuk aktivitasinvestasi ( 12.951.130 ) ( 17.356.200 ) Net cash flows used in investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES (Pembayaran) penambahan hutang pihak
yang mempunyai hubungan ist imewa ( 2.800.343) 7.592.322 (Payment) addition of due to related partiesPencairan utang bank 39.338.211 12.184.731 Proceeds from (payments of) bank loanPembayaran wesel bayar ( 2.860.594 ) ( 93.753 ) (Payments of) proceeds from notes payable
Pembayaran utang pembelian aktiva tetap ( 1.342.746 ( 996.997) Payments of loan for acquisition of equipment (Pembayaran) pencairan utang la innya ( 5.229.149) 394.001 (Payments of) proceeds from other loans
Arus kas bersih diperoleh dari Net cash flows provided by (used in)
aktivitas pendanaan 27.105.379 19.080.304 financing activities
KENAIKAN (PENURUNAN) BERSIH DALAMKAS 575.321 ( 685.185 ) NET INCREASE (DECREASE) IN CASH
CASH AND CASH EQUIVALENTS AT KAS DAN SETARA KAS PADA AWAL TAHUN 1.568.072 2.253.257 BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS PADA AKHIR TAHUN 2.143.393 1.568.072 END OF YEAR
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 46/90
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E Exhibit E
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
1. U M U M
a. Pendirian dan Informasi Umum
PT Jembo Cable Company Tbk (Perusahaan)didirikan dalam rangka Undang-undang PenanamanModal Dalam Negeri No. 6 tahun 1968 junctoNo. 12 tahun 1970 pada tanggal 17 April 1973berdasarkan akta No. 51 dari Lody Herlianto, S.HNotaris di Jakarta. Anggaran Dasar besertaperubahannya telah mendapat pengesahan dariMenteri Kehakiman Republik Indonesia denganSurat Keputusan No. Y.A.5/106/17 tanggal 30 Maret1974 dan telah diumumkan dalam Berita NegaraRepublik Indonesia No. 35 tanggal 3 Mei 1983,Tambahan No. 490 dan 491. Anggaran Dasartersebut telah mengalami beberapa kali perubahanterakhir diubah dengan akta Notaris No. 57 tanggal27 Juni 2005 dari Imas Fatimah, S.H Notaris diJakarta mengenai perubahan dewan direksi dankomisaris. Akta perubahan ini telah mendapatpersetujuan Menteri Hukum dan Hak Asasi ManusiaRepublik Indonesia sebagaimana penerimaanlaporan Akta Perubahan Anggaran Dasar Perusahaan
dengan Surat Keputusan No. C-22905HT.01.04.TH.2005 tanggal 18 Agustus 2005, dandiumumkan dalam Berita Negara RI tanggal28 Februari 2006 No.17, Tambahan No 240.
1. G E N E R A L
a. Establishment and General Information
PT Jembo Cable Company Tbk (the Company) wasestablished based on Notarial Deed No. 51 dated17 April 1973 of Lody Herlianto, SH, Notary in
Jakarta, under the framework of Domestic Capital Investment Law No. 6 of 1968 as amended by Law No. 12 of 1970. The Company’s articles ofassociation together with the amendments wereapproved by the Minister of Justice of the Republicof Indonesia in his Decision Letter No. Y.A.5/106/17dated 30 March 1974 and were published in theState Gazette No. 35 dated 3 May 1983, Supplement
No. 490 and 491. The Company’s articles ofassociation have been amended several times,thelatest by Notarial Deed No. 57 dated 27 June 2005,of Imas Fatimah, S.H., Notary in Jakarta, regardingthe exchange of directors and commissioners. Theseamendments were approved by the Minister of
Justice and Humand Rights of the Republic of Indonesia as reflected in the acknowledgment ofnotification on changes of the Article of Association
of the Company No. C-22905 HT.01.04.TH.2005dated 18 August 2005 and were published in theState Gazette No. 17 dated 28 February 2006,Supplement 240 .
Perusahaan berdomisili di Tangerang, propinsiBanten. Kantor terletak di Mega GlodokKemayoran, Jakarta dan pabriknya terletak di DesaGandasari, Kecamatan Jatiuwung, KabupatenTangerang.
The Company is domiciled in Tangerang, Banten. Itsoffice located in Mega Glodok Kemayoran, Jakartaand its factory located in Desa Gandasari,Kecamatan Jatiuwung, Kabupaten Tangerang.
Sesuai dengan pasal 3 Anggaran Dasarnya, ruanglingkup kegiatan Perusahaan adalah bergerak dalam
bidang usaha industri kabel listrik dantelekomunikasi. Kegiatan usaha komersialPerusahaan dimulai sejak tahun 1974. Jumlahkaryawan Perusahaan rata-rata sejumlah 625karyawan (2006: 588 karyawan).
In accordance with article 3 of the Company’sarticles of association, the scope of its activities
comprises manufacturing of electrical andtelecommunications cables. The Company startedcommercial operations in 1974. The Company hadaverage total number of employees of 625 (2006:588 employees).
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 47/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/2 Exhibit E/2
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
a. Pendirian dan Informasi Umum (Lanjutan)
Susunan pengurus Perusahaan pada tanggal31 Desember 2007 adalah sebagai berikut :
a. Establishment and General Information(Continued)
At 31 December 2007, the Company’s managementconsisted of the following:
Imbalan yang dibayarkan kepada Komisaris danDireksi pada tahun 2007 Rp 1.269.500 (2006:Rp 1.306.450 ).
Remuneration paid to Commissioners and Directors in2007 a mounted to Rp 1,269,500 (2006:Rp1,306,450 ).
b. Anak Perusahaan
Perusahaan memiliki penyertaan saham sebesar99,89% pada PT Jembo Energindo, anak perusahaanyang berkedudukan di Jakarta dengan bidang usahaindustri pembangkit tenaga listrik. Anak perusahaantersebut mulai berproduksi secara komersial padatanggal 5 Agustus 2002. Pada tanggal 31 Desember2007 jumlah aktiva sebesar Rp 79.087.539 (2006:Rp 85.068.098 ).
b. Consolidated Subsidiary
The Company has 99.89% ownership interest inPT Jembo Energindo, a subsidiary which is located in
Jakarta and engaged in providing electrical power.The subsidiary started commercial operations on5 August 2002. As of 31 December 2007, total assetsamounted to Rp 79.087.539 (2006: Rp 85,068,098),respectively.
c.
Penawaran Umum Efek
Pada tanggal 9 Oktober 1992, Perusahaanmemperoleh pernyataan efektif dari Ketua BadanPengawas Pasar Modal (Bapepam) dengan suratnyaNo. S-1676/PM/1992 untuk melakukan penawaranumum atas 10.000.000 saham Perusahaan kepadamasyarakat. Pada tanggal 18 Nopember 1992, sahamtersebut dicatatkan pada Bursa Efek.
Pada tanggal 31 Desember 2007 dan 2006, seluruhsaham atau sejumlah 151.200.000 saham telahdicatatkan pada Bursa Efek Jakarta.
c. Public Offering of Shares
On 9 October 1992, the Company obtained the Notification of Effectivity of Share Registration No. S-1676/PM/1992 from the Chairman of the Capital Market Supervisory Agency (Bapepam) for theCompany’s public offering of 10,000,000 shares. On18 November 1992, these shares were listed in the
Jakarta Stock Exchange.
As of 31 December 2007 and 2006, all of theCompany’s 151,200,000 shares were listed in the
Jakarta Stock Exchange.
Dewan KomisarisKomisaris UtamaKomisaris
Komisaris
Drs IGM Putera AstamanHauw Ay Lan
Drs Andreas Soewatjono Soedjianto, MBA
Board of CommissionersPresident Commissioner
Commissioner
Commissioner
Dewan DireksiDirektur UtamaDirekturDirekturDirekturDirekturDirektur
SantosoMary Ang SantosoAntonius BenadySugono Widjaya
Cahayadi SantosoTakashi Simmoto
Board of DirectorsPresident Director
Director Director Director Director Director
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 48/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/3 Exhibit E/3
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
a. Penyajian Laporan Keuangan Konsolidasi
Laporan keuangan konsolidasi disusun denganmenggunakan prinsip dan praktek akuntansi yangberlaku umum di Indonesia. Dasar penyusunanlaporan keuangan konsolidasi, kecuali untuk laporanarus kas, adalah dasar akrual. Mata uang pelaporanyang digunakan untuk penyusunan laporan keuangankonsolidasi adalah mata uang Rupiah (Rp), dan
laporan keuangan konsolidasi tersebut disusunberdasarkan nilai historis, kecuali beberapa akuntertentu disusun berdasarkan pengukuran lainsebagaimana diuraikan dalam kebijakan akuntansimasing-masing akun tersebut.Seluruh angka dalamlaporan keuangan konsolidasi ini kecuali dinyatakanlain, dibulatkan menjadi ribuan Rupiah yang terdekat.
Laporan arus kas konsolidasi disusun denganmenggunakan metode langsung denganmengelompokkan arus kas dalam aktivitas operasi,investasi dan pendanaan.
a. Consolidated Financial Statement Presentation
The consolidated financial statements have been prepared using accounting principles and reporting practices generally accepted in Indonesia. Theconsolidated financial statements, except for theconsolidated statements of cash flows, are preparedunder the accrual basis of accounting. The reportingcurrency used in the preparation of the financial
statements is the Indonesian Rupiah, while themeasurement basis used is the historical cost, except
for certain accounts which are measured on the basesdescribed in the related accounting policies. All of
figures in the financial statements are expressed inthousands Rupiah, unless otherwise stated.
The consolidated statements of cash flows are prepared using the direct method with classificationsof cash flows into operating, investing, and financingactivities.
b. Prinsip Konsolidasi
Laporan keuangan konsolidasi menggabungkanlaporan keuangan Perusahaan dan entitas yangdikendalikan oleh Perusahaan (dan anak perusahaan)yang disusun sampai dengan 31 Desember setiaptahunnya. Pengendalian dianggap ada apabilaPerusahaan mempunyai hak untuk mengatur danmenentukan kebijakan finansial dan operasional dariinvestee untuk memperoleh manfaat dari aktivitasnya.Pengendalian juga dianggap ada apabila indukperusahaan memiliki baik secara langsung atau tidaklangsung melalui anak perusahaan lebih dari 50% haksuara.
Pada saat akuisisi, aktiva dan kewajiban anakperusahaan diukur sebesar nilai wajarnya padatanggal akuisisi.
b. Principles of Consolidation
The consolidated financial statements incorporate the financial statements of the Company and entitiescontrolled by the Company (and its subsidiary) madeup to 31 December each year. Control is achievedwhere the Company has the power to govern the
financial and operating policies of the investee entityso as to obtain benefits from its activities. Control is
presumed to exist when the Company owns directly orindirectly through subsidiaries, more than 50% of thevoting rights.
On acquisition, the assets and liabilities of a subsidiaryare measured at their fair values at the date ofacquisition.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 49/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/4 Exhibit E/4
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Continued)
b. Prinsip Konsolidasi (Lanjutan)
Hak pemegang saham minoritas dinyatakan sebesarbagian minoritas dari biaya perolehan historis aktivabersih. Hak minoritas akan disesuaikan untuk bagianminoritas dari perubahan ekuitas.
Penyesuaian dapat dilakukan terhadap laporankeuangan anak perusahaan agar kebijakan akuntansiyang digunakan sesuai dengan kebijakan akuntansiyang digunakan oleh Perusahaan.
Seluruh transaksi antar perusahaan, saldo,penghasilan dan beban dieliminasi pada saatkonsolidasi.
b. Principles of Consolidation (Continued) .
The interest of the minority shareholders is stated at theminority’s proportion of the historical cost of the netassets. The minority interest is subsequently adjusted forthe minority’s share of movements in equity.
Where necessary, adjustments are made to the financialstatements of the subsidiaries to bring the accounting
policies used in line with those used by the Company.
All intra-group transactions, balances, income andexpenses are eliminated on consolidation.
c. Transaksi dan Saldo Dalam Mata Uang Asing
Transaksi-transaksi selama tahun berjalan dalam matauang asing dicatat dengan kurs yang berlaku pada saatterjadinya transaksi. Pada tanggal neraca, aktiva dankewajiban moneter dalam mata uang asingdisesuaikan untuk mencerminkan kurs yang berlakupada tanggal tersebut. Keuntungan atau kerugian kurs
yang timbul dikreditkan atau dibebankan dalamlaporan laba rugi tahun yang bersangkutan.
c. Foreign Currency Transactions and Balances
Transactions during the year involving foreigncurrencies are recorded at the rates of exchange
prevailing at the time the transactions are made. Atbalance sheet date, monetary assets and liabilitiesdenominated in foreign currencies are adjusted to reflectthe rates of exchange prevailing at that date. The
resulting gains or losses are reflected in the currentoperations.
d. Kas dan Setara Kas
Kas dan setara kas terdiri dari kas, bank dan semuainvestasi yang jatuh tempo dalam waktu tiga bulanatau kurang dari tanggal perolehannya dan yang tidakdijaminkan serta tidak dibatasi penggunaannya.
d. Cash and Cash Equivalents
Cash and cash equivalents consist of cash on hand andin banks and all unrestricted investments with maturitiesof three months or less from the dates of placement.
e.
Penyisihan Piutang Ragu-Ragu
Perusahaan menetapkan penyisihan piutang ragu-raguberdasarkan penelaahan terhadap masing-masing
akun piutang pada akhir tahun.
e. Allowance for Doubtful Accounts
Allowance for doubtful accounts is provided based on areview of the status of the individual receivable accounts
at the end of the year.
f. Persediaan
Persediaan dinyatakan berdasarkan biaya perolehanatau nilai realisasi bersih, mana yang lebih rendah.Biaya perolehan ditentukan dengan metode rata-ratatertimbang.
f. Inventories
Inventories are stated at cost or net realizable value,whichever is lower. Cost is determined using theweighted average method.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 50/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/5 Exhibit E/5
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Continued)
g. Biaya dibayar di muka
Biaya dibayar di muka diamortisasi selama manfaatmasing-masing biaya dengan menggunakan metodegaris lurus.
g. Prepaid Expenses
Prepaid expenses are amortized over their beneficial periods using the straight-line method.
h. Investasi Saham
Investasi dalam efek yang tersedia untuk dijualdinyatakan sebesar nilai wajarnya. Keuntungan dan
kerugian yang berasal dari perubahan nilai wajardiakui langsung dalam ekuitas sampai pada saat efektersebut dijual atau telah terjadi penurunan nilai. Padasaat itu, keuntungan atau kerugian kumulatif yangsebelumnya telah diakui dalam ekuitas dibebankandalam laba rugi tahun berjalan.
h . Investments in Shares of Stock
Investments in available for sale securities are stated at fair value. Unrealized gains or losses from the increase
or decrease in fair value are recorded as part of equityand recognized as income or expenses of the period whenrealized.
i. Aktiva Tetap – Pemilikan Langsung
Aktiva tetap, kecuali aktiva tertentu yang dinilaikembali, dinyatakan berdasarkan biaya perolehansetelah dikurangi akumulasi penyusutan. Aktivatertentu telah dinilai kembali berdasarkan hasilpenilaian yang dilakukan oleh penilai independensesuai dengan peraturan pemerintah yang berlaku.
Peningkatan nilai aktiva karena penilaian kembalidikreditkan pada selisih penilaian kembali aktiva tetapdalam akun ekuitas.
Aktiva tetap, kecuali tanah, disusutkan denganmenggunakan metode garis lurus, berdasarkantaksiran masa manfaat ekonomis aktiva tetap, sebagaiberikut:
Tahun
Bangunan 8 – 20Instalasi listrik dan mesin 5Mesin 5 – 15Peralatan pabrik 4 – 15Peralatan pembangkit listrik 8 – 15
Peralatan laboratorium 4 - 5Peralatan kantor 4Kendaraan bermotor 4
Tanah dinyatakan berdasarkan biaya perolehan dantidak disusutkan.
Bila nilai tercatat suatu aktiva melebihi taksiran jumlah yang dapat diperoleh kembali (estimatedrecoverable amount), maka nilai tersebut diturunkanke jumlah yang dapat diperoleh kembali tersebut,yang ditentukan sebagai nilai tertinggi antara harga
jual neto dari nilai pakai.
i. Property, Plant and Equipment – Direct Acquisition
Property, plant and equipment are stated at cost, except for certain revalued assets, less accumulateddepreciation. Certain assets were revalued based on anindependent appraisal made in accordance withgovernment regulations. Revaluation increment in
property, plant and equipment was credited to a separate
account under equity.
Property, plant and equipment, except for land,depreciated by using the straight-line method, based onthe estimated useful lives of the assets, as follows:
Years
Buildings 8 – 20 Electrical and machinery installations 5 Machinery 5 – 15Factory equipment 4 – 15
Electrical equipment 8 – 15
Laboratory equipment 4 - 5Office equipment 4
Motor vehicles 4
Land is stated at cost and is not depreciated.
When the carrying amount of an asset exceeds itsestimated recoverable amount, the asset is written down toits estimated recoverable amount, which is determined asthe higher of net selling price or value in use.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 51/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/6 Exhibit E/6
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
i. Aktiva Tetap – Pemilikan Langsung (Lanjutan)
Beban pemeliharaan dan perbaikan dibebankan padalaporan laba rugi konsolidasi pada saat terjadinya;pengeluaran yang memperpanjang masa manfaat ataumemberi manfaat ekonomik di masa yang akandatang dalam bentuk peningkatan kapasitas, mutuproduksi atau peningkatan standar kinerjadikapitalisasi. Aktiva tetap yang sudah tidakdigunakan lagi atau yang dijual dikeluarkan darikelompok aktiva tetap berikut akumulasipenyusutannya. Keuntungan atau kerugian daripenjualan aktiva tetap tersebut dibukukan dalamlaporan laba rugi konsolidasi pada tahun yangbersangkutan.
i. Property, Plant and Equipment – Direct Acquisitions(Continued)
The cost of maintenance and repairs is charged tooperations as incurred; expenditures which extend theuseful life of the asset or result in increased futureeconomic benefits such as increase in capacity andimprovement in the quality of output or standard of
performance are capitalized. When assets are retired orotherwise disposed of, their carrying values and therelated accumulated depreciation are removed from theaccounts and any resulting gain or loss is reflected in thecurrent operations.
j.
Sewa Guna Usaha
Transaksi sewa guna usaha dikelompokkan sebagaicapital lease apabila memenuhi kriteria sebagaiberikut:
1)
Penyewa guna usaha memiliki hak opsi untukmembeli aktiva yang disewa guna usaha padaakhir masa sewa guna usaha dengan harga yangtelah disetujui bersama pada saat dimulainyaperjanjian sewa guna usaha.
2) Seluruh pembayaran berkala yang dilakukan olehpenyewa guna usaha ditambah dengan nilai sisadapat menutup pengembalian biaya perolehanbarang modal yang disewa guna usaha besertabunganya sebagai keuntungan perusahaan sewaguna usaha.
3)
Masa sewa guna usaha minimum dua tahun.
Transaksi sewa guna usaha yang tidak memenuhikriteria tersebut di atas dikelompokkan sebagaitransaksi sewa menyewa biasa (operating lease).
j. Leases
Lease transactions are recorded as capital leases whenthe following criteria are met:
1) The lessee has the option to purchase the leasedasset at the end of the lease term at a price mutuallyagreed upon at the inception of the lease agreement.
2)
All periodic lease payments made by the lessee plusresidual value shall represent a return of the cost ofleased asset and interest there on as the profit of thelessor.
3) Minimum lease period is two years.
Lease transactions that do not meet the above criteriaare recorded as operating leases.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 52/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/7 Exhibit E/7
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
j. Sewa Guna Usaha (Lanjutan)
Aktiva dan kewajiban sewa guna dicatat sebesar nilaitunai dari seluruh pembayaran sewa guna usahaditambah nilai sisa (harga opsi). Aktiva sewa gunausaha disusutkan dengan metode dan berdasarkantaksiran masa manfaat ekonomis yang sama denganaktiva tetap (lihat kebijakan akuntansi mengenaiaktiva tetap – pemilikan langsung).
j. Leases (Continued)
Leased assets and lease liabilities under the capital leasemethod are recorded at the present value of the totalinstallments plus residual value (option price). Leasedassets are depreciated using the same method andestimated useful lives used for directly acquired property,
plant and equipment (see accounting policy for property, plant and equipment- direct acquisitions).
k.
Pengakuan Pendapatan dan Beban
Penjualan lokal diakui pada saat penyerahan barangkepada pelanggan, sedangkan penjualan ekspor diakuipada saat barang dikapalkan (F.O.B. Shipping Point)dan hak kepemilikan berpindah ke pelanggan.
Penjualan tenaga listrik oleh anak perusahaan diakuipada saat penyerahan atau supply tenaga listrikPT Pelayanan Listrik Nasional (PLN) Batam.
Beban diakui sesuai manfaatnya pada tahun yangbersangkutan (accrual basis).
k. Revenue and Expense Recognition
Local sales are recognized when the goods are deliveredto the customers, while export sales are recognized whenthe goods are shipped (F.O.B Shipping Point) and titlehas passed to the customer.
Energy sales by subsidiary are recognized when it isdelivered or energy is supplied to PT Pelayanan Listrik
Nasional (PLN) Batam.
Expenses are recognized when incurred (accrual basis).
l. Imbalan Pasca Kerja
Perusahaan memberikan imbalan pasca kerja imbalanpasti untuk karyawan sesuai dengan Undang- undangKetenagakerjaan No.13/2003. Tidak terdapatpendanaan yang disisihkan oleh Perusahaansehubungan dengan imbalan pasca kerja ini.
Perhitungan imbalan pasca kerja menggunakanmetode Projected Unit Credit. Akumulasi keuntungandan kerugian aktuarial bersih yang belum diakui yangmelebihi 10% dari nilai kini kewajiban imbalan pastidiakui dengan metode garis lurus selama rata-rata sisamasa kerja yang diperkirakan dari para pekerja dalamprogram tersebut. Biaya jasa lalu dibebankan
langsung apabila imbalan tersebut menjadi hak atauvested, dan sebaliknya akan diakui sebagai bebandengan metode garis lurus selama periode rata-ratasampai imbalan tersebut menjadi vested.
Jumlah yang diakui sebagai kewajiban imbalan pastidi neraca merupakan nilai kini kewajiban imbalanpasti disesuaikan dengan keuntungan dan kerugianctuarial yang belum diakui, dan biaya jasa lalu yangbelum diakui.
l. Post – employment Benefits
The Company provides defined benefit post-employmentbenefits to its employees in accordance with Labor Law
No. 13/2003. No funding has been made to this definedbenefit plan.
The cost of providing post-employment benefits isdetermined using the Projected Unit Credit Method. Theaccumulated unrecognized actuarial gains and lossesthat exceed 10% of the present value of the Company’sdefined benefit obligations is recognized on straight-linebasis over the expected average remaining working livesof the participating employees. Past service cost is
recognized immediately to the extent that the benefits arealready vested, and otherwise is amortized on a straight-line basis over the average period until the benefitsbecome vested.
The benefit obligation recognized in the balance sheetrepresents the present value of the defined benefitobligation, as adjusted for unrecognized actuarial gainsand losses and unrecognized past service cost.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 53/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/8 Exhibit E/8
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
m. Pajak Penghasilan
Beban pajak kini ditentukan berdasarkan laba kenapajak dalam tahun yang bersangkutan yang dihitungberdasarkan tarif pajak yang berlaku.
Aktiva dan kewajiban pajak tangguhan diakui ataskonsekuensi pajak periode mendatang yang timbuldari perbedaan jumlah tercatat aktiva dan kewajibanmenurut laporan keuangan dengan dasar pengenaan
pajak aktiva dan kewajiban tersebut. Kewajiban pajaktangguhan diakui untuk semua perbedaan temporerkena pajak dan aktiva pajak tangguhan diakui untukperbedaan temporer yang boleh dikurangkan,sepanjang besar kemungkinan dapat dimanfaatkanuntuk mengurangi laba kena pajak pada masa datang.
Pajak tangguhan diukur dengan menggunakan tarifpajak yang berlaku atau secara substansial telahberlaku pada tanggal neraca. Pajak tangguhandibebankan atau dikreditkan dalam laporan laba rugi,kecuali pajak tangguhan yang dibebankan ataudikreditkan langsung ke ekuitas.
Aktiva dan kewajiban pajak tangguhan disajikan dineraca, kecuali aktiva dan kewajiban pajak tangguhanuntuk entitas yang berbeda atas dasar kompensasisesuai dengan penyajian aktiva dan kewajiban pajakkini.
m. Income Tax
Current tax expense is computed based on taxableincome for the current year and measured at applied taxrates.
Deferred income tax is recognized for all temporarydifferences at the balance sheet date between the taxbases of assets and liabilities and their carrying amounts
for financial reporting purposes. Deferred tax liabilities
are recognized for all taxable temporary differences anddeferred tax assets are recognized for all deductibletemporary differences and carry-forward of unused taxlosses, to the extent that it is probable that taxableincome will be available against which the deductibletemporary differences and unused tax losses can beutilized.
Deferred tax is calculated at the tax rates that have beenenacted or substantively enacted by the balance sheetdate. Deferred tax is charged or credited in the statementof income, except when it relates to items charged orcredited directly to equity, in which case the deferred taxis also dealt with in equity.
Deferred tax assets and liabilities are offset in thebalance sheet, except if these are for different legalentities, in the same manner the current tax assets andliabilities are presented.
n. Laba per Saham
Laba per saham dasar dihitung dengan membagi lababersih residual dengan jumlah rata-rata tertimbangsaham yang beredar pada tahun yang bersangkutan.
n. Earnings per Share
Basic earning per share is computed by dividing netincome by the weighted average number of sharesoutstanding during the year.
o.
Informasi Segmen
Informasi segmen disusun sesuai dengan kebijakanakuntansi yang dianut dalam penyusunan danpenyajian laporan keuangan konsolidasi. Bentukprimer pelaporan segmen adalah segmen usahasedangkan segmen sekunder adalah segmen geografis.
Segmen usaha adalah komponen perusahaah yangdapat dibedakan dalam menghasilkan produk atau
jasa (baik produk atau jasa individual maupunkelompok produk atau jasa terkait) dan komponen itumemiliki risiko dan imbalan yang berbeda denganrisiko dan imbalan segmen lain.
o. Segment Information
Segment information is prepared using the accounting policies adopted for preparing and presenting theconsolidated financial statements. The primary reportingsegment is based on business segments, while secondarysegment is based on geographical segments.
A business segment is a distinguishable component of anenterprise that is engaged in providing an individual
product or service or a group of related products orservices that are subject to risks and returns that aredifferent from those of other business segments.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 54/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/9 Exhibit E/9
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
o.
Informasi Segmen (Lanjutan)
Segmen geografis adalah komponen perusahaan yangdapat dibedakan dalam menghasilkan produk atau
jasa pada lingkungan (wilayah) ekonomi tertentu dankomponen itu memiliki risiko dan imbalan yangberbeda dengan risiko dan imbalan pada komponenyang beroperasi pada lingkungan (wilayah) ekonomilain.
Aktiva dan kewajiban yang digunakan bersama dalamsatu segmen atau lebih dialokasikan kepada setiapsegmen jika, dan hanya jika, pendapatan dan bebanyang terkait dengan aktiva tersebut juga dialokasikankepada segmen-segmen tersebut.
o. Segment Information (Continued)
A geographical segment is a distinguishable componentof an enterprise that is engaged in providing products orservices within a particular economic environment andthat is subject to risks and returns that are different fromthose of components operating in other economicenvironments.
Assets and liabilities that relate jointly to two or moresegments are allocated to their respective segments if,and only if, their related revenues and expense also areallocated to those segments and the relative autonomy ofthat segments.
p.
Transaksi Hubungan Istimewa
Perusahaan mempunyai transaksi dengan pihak yangmempunyai hubungan istimewa. Pihak yangmempunyai hubungan istimewa adalah sebagaimanadidefinisikan dalam Pernyataan Standar Akuntansi
Keuangan (PSAK) No. 7.
p. Transaction with Related Parties
The Company has transaction with related parties. A related party relationship is defined under Statement
of Financial Accounting Standards (PSAK) No. 7.
q. Penggunaaan Estimasi
Penyusunan laporan keuangan konsolidasi sesuaidengan prinsip akuntansi yang berlaku umummengharuskan manajemen membuat estimasi danasumsi yang mempengaruhi jumlah aktiva dankewajiban yang dilaporkan dan pengungkapan aktivadan kewajiban kontijensi pada tanggal laporankeuangan serta jumlah pendapatan dan beban selamaperiode pelaporan. Realisasi dapat berbeda dengan
jumlah yang diestimasikan.
q. Use of Estimates
The preparation of the consolidated financial statementsin conformity with accounting principles generallyaccepted in Indonesia requires management to makeestimates and assumptions that affect the reportedamounts of assets and liabilities and disclosures ocontingent assets and liabilities at the date of the
financial statements and the reported amounts orevenues and expenses during the reporting period.
Actual results could differ from those estimates.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 55/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/10 Exhibit E/10
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
3. KAS DAN SETARA KAS 3. CASH AND CASH EQUIVALENTS
2 0 0 7 2 0 0 6Rp Rp
K a s 75.819 76.904 C a s hB a n k B a n k
Rupiah RupiahBank Rakyat Indonesia - 370.166 Bank Rakyat IndonesiaBank Central Asia 237.338 152.675 Bank Central AsiaBank Internasional Indonesia 2.599 100.628 Bank Internasional IndonesiaBank Lippo 46.582 36.525 Bank LippoBank Finconesia 58.517 31.745 Bank FinconesiaBank Akita 22.288 23.715 Bank Akita
Bank Mandiri 46.928 20.280 Bank MandiriBank Panin 16.512 8.744 Bank PaninBank Jasa Jakarta 11.075 8.737 Bank Jasa JakartaBank Negara Indonesia 103.559 6.880 Bank Negara IndonesiaBank NISP 268 203 Bank NISPBank Sinar Mas 621.524 - Bank Sinar MasBank UOB Indonesia 4.880 - Bank UOB Indonesia
Euro EuroBank Finconesia 181.114 - Bank Finconesia
Dolar Amerika Serikat U.S Dollar DBS Singapore 6.169 43.575 DBS SingaporeBank Finconesia 79.792 26.728 Bank FinconesiaBank Mandiri 18.533 18.140 Bank MandiriBank Internasional Indonesia 7.249 7.249 Bank Internasional IndonesiaBank Rakyat Indonesia 3.275 3.407 Bank Rakyat Indonesia
Bank UOB Indonesia 60.779 - Bank UOB IndonesiaDolar Singapura Singapore Dollar
DBS Singapore 29.454 43.947 DBS SingaporeBank Mandiri 11.702 Bank MandiriBank Lippo 9.675 7.361 Bank Lippo
Deposito DepositsDalam Rupiah 199.070 404.000 In RupiahDalam US Dolar 288.692 176.463 In US Dollar
J u m l a h 2.143.393 1.568.072 T o t a l
2 0 0 7 2 0 0 6
Tingkat bunga per tahun Interest rate per annum
Rupiah 7,7% 8 - 9,75% In RupiahUS Dolar 4,50% 4,50% In US Dollar
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 56/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/11 Exhibit E/11
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
4. PIUTANG USAHA 4. TRADE RECEIVABLES
2 0 0 7 2 0 0 6Rp Rp
a. Jumlah piutang usaha berdasarkan a. Total trade receivables by customers are
pelanggan adalah sebagai berikut: as follows:
Pihak ketiga Third parties Pelanggan Dalam Negeri 91.028.424 70.692.700 Domestic Customers
Pelanggan Luar Negeri 30.095.640 10.464.947 Foreign Customers
PT (Persero) Perusahaan Listrik Negara 19.977.684 23.419.379 PT (Persero) Perusahaan Listrik Negara
PT Pelayanan Listrik Nasional-Batam 2.703.665 1.874.982 PT Pelayanan Listrik Nasional-Batam
143.805.413 106.452.008
Penyisihan piutang ragu-ragu ( 1.418.419) ( 939.965) Allowance for doubtful accounts
142.386.994 105.512.043 Pihak yang mempunyai hubungan
istimewa (Catatan 31) 70.484.383 33.276.520 Related parties (Note 31)
Jumlah Piutang Usaha 212.871.377 138.788.563 Total Trade Receivables
2 0 0 7 2 0 0 6Rp Rp
b. Jumlah piutang usaha berdasarkan b. Total trade receivables by age (days) areumur (hari) adalah sebagai berikut: as follows:
Belum jatuh tempo 23.088.583 43.931.121 Not yet dueLewat jatuh tempo 1 s/d 30 hari 49.970.895 43.885.054 1 - 30 days past dueLewat jatuh tempo 31 s/d 60 hari 62.053.852 8.884.558 31 - 60 days past dueLewat jatuh tempo 61 s/d 90 hari 23.368.086 3.984.363 61 - 90 days past dueLewat jatuh tempo 91 s/d 120 hari 21.059.925 5.535.673 91 - 120 days past dueLewat jatuh tempo > 120 hari 34.748.455 33.507.759 More than 120 days past due
214.289.796 139.728.528Penyisihan piutang ragu-ragu ( 1.418.419) ( 939.965) Allowance for doubtful accounts
Bersih 212.871.377 138.788.563 N e t
2 0 0 7 2 0 0 6
Rp Rpc. Jumlah piutang usaha berdasarkan c. Total trade receivables by currency
mata uang adalah sebagai berikut: are as follows:
Rupiah 116.004.147 106.987.851 RupiahDolar Amerika Serikat 59.141.351 27.397.612 U.S DollarDolar Singapura 33.923.959 5.348.065 Singapore DollarEuro 5.220.339 - Euro
214.289.796 139.728.528Penyisihan piutang ragu-ragu ( 1.418.419) ( 939.965) Allowance for doubtful accounts
Bersih 212.871.377 138.788.563 N e t
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 57/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/12 Exhibit E/12
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
4. PIUTANG USAHA (Lanjutan) 4. TRADE RECEIVABLES (Continued)
2 0 0 7 2 0 0 6Rp Rp
Mutasi penyisihan piutang ragu-ragu Changes in the allowance for doubtful accounts:Saldo awal 939.965 1.181.172 Beginning balancePenambahan 1.163.057 131.441 ProvisionsPenghapusan ( 684.603) ( 372.648) Write-off
Saldo akhir 1.418.419 939.965 Ending balance
Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang pada pihak ketiga adalah cukup untukmenutupi kerugian yang mungkin timbul dari tidaktertagihnya piutang tersebut, sedangkan terhadap piutang
pada pihak yang mempunyai hubungan istimewa tidakdiadakan penyisihan piutang ragu-ragu karena manajemenberpendapat seluruh piutang tersebut dapat ditagih.
Management believes that the allowance for doubtfulreceivables from third parties is adequate to cover possiblelosses on uncollectible accounts. No allowance for doubtfulaccounts was provided on receivables from related parties as
management believes that all such receivables arecollectible.
Manajemen juga berpendapat bahwa tidak terdapat risikoyang terkonsentrasi secara signifikan atas piutang kepadapihak ketiga.
Management also believes that there are no significantconcentration of credit risk in third party receivables.
Perusahaan membebankan denda terhadap beberapapelanggan tertentu karena terlambat membayar piutang.Dalam tanhun 2007, Perusahaan memperoleh pendapatandenda sebesar Rp 2.075.072 yang dicatat sebagaipendapatan lain-lain.
The Company has charge penalty to the certain customer forlate payment. In 2007, the Company has recorded penaltyincome amounting to Rp 2,075,072 on recorded as otherincome.
Piutang usaha dijadikan jaminan atas utang Bank Mandiridan Bank Rakyat Indonesia (Catatan 10 dan 18).
The accounts receivable are used as a collateral for the loan from Bank Mandiri and Bank Rakyat Indonesia (Notes 10and 18).
5. PERSEDIAAN 5. INVENTORIES
2 0 0 7 2 0 0 6Rp Rp
Barang jadi 44.192.565 26.508.514 Finished goodsBarang dalam proses 17.914.805 26.159.926 Work in processBahan baku 47.267.647 27.631.987 Raw materialsSuku cadang 6.517.923 8.618.588 Spare partsBahan pembungkus 1.473.070 1.663.554 Packaging materials
117.366.010 90.582.569
Pada tanggal 31 Desember 2007, seluruh persediaan telahdiasuransikan terhadap segala risiko kepada PT AsuransiAllianz Utama Indonesia dengan jumlah pertanggungansebesar Rp 100.000.000. Pada tgl 31 Desember 2006,seluruh persediaan telah diasuransikan kepadaPT Asuransi Central Asia terhadap risiko kebakarandengan jumlah pertanggungan sebesar Rp 100.000.000.Manajemen berpendapat bahwa nilai pertanggungantersebut cukup untuk menutup kemungkinan kerugianyang dialami Perusahaan dan anak perusahaan.
As of 31 December 2007, inventories were insured withPT Asuransi Allianz Utama Indonesia against all risks for
Rp 100,000,000. In 2006, inventories were insured withPT Asuransi Central Asia as the arranger against fire risk
for Rp 100,000,000. Management believes that theinsurance coverage is adequate to cover possible risk oflosses to the Company and its subsidiary.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 58/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/13 Exhibit E/13
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
5. PERSEDIAAN (Lanjutan) 5. INVENTORIES (Continued)
Perusahaan tidak membentuk penyisihan penurunan nilaipersediaan karena manajemen berpendapat bahwa seluruhpersediaan masih dapat dijual dengan harga di atas nilaitercatat persediaan.
Persediaan dijadikan jaminan atas utang Bank Mandiridan Bank Rakyat Indonesia (Catatan 10 dan 18).
The Company has not provided an allowance for decline invalue of inventories because management believes that allof inventories can be sold at a price above the recordedvalue.
Inventories are used as a collateral for the loan from Bank Mandiri and Bank Rakyat Indonesia (Notes 10 and 18).
6. PAJAK DIBAYAR DI MUKA 6. PREPAID TAXES
2 0 0 7 2 0 0 6Rp Rp
Pajak Pertambahan Nilai - Bersih 3.049.725 - Value Added Tax - Net
7. UANG MUKA PEMBELIAN 7. PURCHASE ADVANCES
2 0 0 7 2 0 0 6Rp Rp
Pembelian bahan baku dan pembantu Purchases of raw material and suppliesPihak ketiga 15.388.990 12.653.288 Third parties
Uang muka impor 3.065.469 2.950.580 Advance for imported
Uang muka lain-lain 1.710.668 4.527.635 Other advances 20.165.127 20.131.503
8. INVESTASI SAHAM 8. INVESTMENTS IN SHARES OF STOCK
2 0 0 7 2 0 0 6Rp Rp
Biaya perolehan Historical costSaham PT Tembaga Mulia Semanan, Tbk PT Tembaga Mulia Semanan, Tb
sebanyak 300.000 lembar 400.000 400.000 300,000 sharesLaba yang belum direalisasi 1.250.000 500.000 Unrealized gain
Nilai Pasar 1.650.000 900.000 Market value
Dalam tahun 2007, Perusahaan memperoleh pembagiandividen tunai sebesar Rp 102.000.
In 2007, the Company has received cash dividend amounting to Rp 102,000.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 59/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/14 Exhibit E/14
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
9. AKTIVA TETAP 9. PROPERTY, PLANT AND EQUIPMENT
2007SaldoAwal/
Beginning balance
Tambahan / Additions
Penarikan /Disposals
Reklasifikasi / Reclassifi-
cation
Saldo Akhir/ Ending balance
2007
Rp Rp Rp Rp RpHarga perolehan CostsPemilikan langsung Direct ownershipTanah 12.486.510 351.689 - - 12.838.199 Land Bangunan 25.136.932 189.082 - - 25.326.041 BuildingsInstalasi listrik 27.702.033 - 1.700 - 27.700.333 Electrical and machinery
Mesin 160.696.248 3.688.806 2.043.426 - 162.341.628 MachineryPeralatan pabrik 25.082.174 59.580 691 - 25.141.063 Factory equipment Peralatan pembangkit
listrik 7.960.955 934.947 - - 8.895.902 Electrical equipment Peralatan laboratorium 6.385.573 606.100 - - 6.991.673 Laboratory equipment Peralatan kantor 11.359.621 381.005 - - 11.740.626 Office equipment Kendaraan bermotor 6.401.299 618.800 1.346.561 - 5.673.538 Motor vehiclesPemilikan tidak
langsung Indirect ownership
Kendaraan bermotor 3.297.636 408.183 - - 3.705.819 Motor vehicles
286.509.290 7.237.910 3.392.378 290.354.822
Akumulasi penyusutan Accumulated depreciationPemilikan langsung Direct ownershipBangunan 11.284.347 1.249.740 - - 12.534.087 BuildingsInstalasi listrik 13.545.022 1.454.242 1.700 - 14.997.564 Electrical and machineryMesin 119.150.810 4.483.368 2.043.426 - 121.590.752 MachineryPeralatan pabrik 23.206.845 644.173 691 - 23.850.327 Factory equipment Peralatan pembangkit
listrik 2.280.215 530.730 - - 2.810.945 Electrical equipment Peralatan laboratorium 5.210.316 553.933 - - 5.764.249 Laboratory equipment Peralatan kantor 6.377.955 2.454.150 - - 8.832.105 Office equipment Kendaraan bermotor 4.694.492 814.311 1.346.561 - 4.162.242 Motor vehiclesPemilikan tidak
langsung Indirect ownership
Kendaraan bermotor 1.071.139 834.909 - - 1.906.048 Motor vehicles
186.821.141 13.019.556 3.392.378 - 196.448.316
Nilai buku 99.688.149 93.906.506 Net book value
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 60/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/15 Exhibit E/15
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
9. AKTIVA TETAP (Lanjutan) 9. PROPERTY, PLANT AND EQUIPMENT (Continued)
2006SaldoAwal/
Beginning
balance
Tambahan / Additions
Penarikan /Disposals
Reklasifikasi / Reclassifi-
cation
Saldo Akhir/ Ending
balance
2006
Rp Rp Rp Rp RpHarga perolehan CostsPemilikan tidak
langsung Direct ownership
Tanah 12.131.582 354.928 - - 12.486.510 Land
Bangunan 23.504.120 1.632.812 - - 25.136.932 BuildingsInstalasi listrik 27.702.033 - - - 27.702.033 Electrical and machineryMesin 147.410.554 11.709.284 429.214 2.005.624 160.696.248 MachineryPeralatan pabrik 24.889.577 284.494 - ( 91.897) 25.082.174 Factory equipment Peralatan pembangkit
listrik 7.940.055 20.900 - - 7.960.955 Electrical equipment Peralatan laboratorium 6.033.016 352.557 - - 6.385.573 Laboratory equipment Peralatan kantor 9.972.349 1.545.464 9.075( 149.117) 11.359.621 Office equipment Kendaraan bermotor 4.240.144 1.732.146 432.704 861.713 6.401.299 Motor vehiclesPemilikan tidak
langsung Indirect ownership
Kendaraan bermotor 4.159.349 - - ( 861.713) 3.297.636 Motor vehicles
267.982.779 17.632.585 870.993 1.764.610 286.509.290
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownershipBangunan 10.102.600 1.181.747 - - 11.284.347 BuildingsInstalasi listrik 12.274.703 1.270.319 - - 13.545.022 Electrical and machineryMesin 112.740.470 4.832.960 428.244 2.005.624 119.150.810 MachineryPeralatan pabrik 22.068.642 1.230.100 - ( 91.897) 23.206.845 Factory equipment Peralatan pembangkit
listrik 1.789.778 490.437 - - 2.280.215 Electrical equipment Peralatan laboratorium 4.861.605 348.711 - - 5.210.316 Laboratory equipment Peralatan kantor 4.649.695 1.877.377 - ( 149.117) 6.377.955 Office equipment Kendaraan bermotor 2.693.094 1.632.593 329.589 698.394 4.694.492 Motor vehiclesPemilikan tidak
langsung Indirect ownership
Kendaraan bermotor 1.747.453 22.080 - ( 698.394) 1.071.139 Motor vehicles
172.928.040 12.886.324 757.833 1.764.610 186.821.141
Nilai buku 95.054.739 99.688.149 Net book value
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 61/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/16 Exhibit E/16
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
9. AKTIVA TETAP (Lanjutan) 9. PROPERTY, PLANT AND EQUIPMENT (Continued)
Perusahaan melakukan penilaian kembali aktiva tetapuntuk beberapa jenis mesin dan peralatan pabrik,berdasarkan Surat Keputusan Menteri Keuangan RepublikIndonesia No. 384/KMK/04/1998 tanggal 14 Agustus1998 dan Surat Edaran Direktorat Jenderal Pajak No. SE-29/PJ.42/1998 tanggal 17 September 1998. Berdasarkanlaporan penilaian dari PT Shantika Valuindo Lestaritanggal 26 November 1998, nilai pasar seluruh mesinpabrik adalah sebesar Rp 122.264.133. Tetapi Perusahaanhanya mengajukan beberapa jenis mesin yaitu mesin kabeltembaga, mesin kabel aluminium, mesin kabel telepon danperalatan pabrik kabel telepon. Pada tanggal 19 Maret1999, Perusahaan telah memperoleh persetujuan dariKantor Pelayanan Pajak Perusahaan Masuk Bursa sesuaiSurat Keputusan No. KEP-05/WPJ.06/KP.0404/ 1999.Selisih penilaian kembali aktiva tetap sebesarRp 33.676.181 dicatat sebagai bagian dari ekuitas.
The Company revalued certain machinery and factoryequipment based on Decision Letter of the Minister ofFinance of the Republic of Indonesia No. 384/KMK/ 04/1998 dated 14 August 1998 and Circular Letter of the
Director General of Taxation No. SE-29/PJ.42/1998 dated17 September 1998. Based on the appraisal report dated26 November 1998 of PT Shantika Valuindo Lestari, themarket value of the machinery amounted to
Rp 122,264,133. However, the Company revalued onlycertain machinery such as copper cable machine,aluminum cable machine, telephone cable machine, and
factory equipment for telephone cable. On 19 March 1999,the Company obtained approval for the revaluationincrement from the Tax Office in its Decision Letter
No. Kep-05/WPJ.06/KP.0404/1999. The revaluationincrement amounting to Rp 33,676,181 was presented as
part of equity.
Perusahaan dan anak perusahaan memiliki beberapabidang tanah yang terletak di Jakarta, Tangerang danPulau Batam dengan hak legal berupa Hak GunaBangunan yang berjangka waktu 20-30 tahun yang akan
jatuh tempo antara tahun 2028. Manajemen berpendapat
tidak terdapat masalah dengan perpanjangan hak atastanah karena seluruh tanah diperoleh secara sah dandidukung dengan bukti pemilikan yang memadai.
The Company and its subsidiary own several pieces of land located in Jakarta, Tangerang and Batam Island with
Building Use Rights (Hak Guna Bangunan or HGB) for 20to 30 years until 2028. Management believes that therewill be no difficulty in the extension of the landrights since
all the land were acquired legally and supported bysufficient evidence of ownership.
2 0 0 7 2 0 0 6Rp Rp Depreciation expense was allocated
Penyusutan dialokasikan pada: to the followingPemilik langsung: Direct acquisitions:
Beban produksi tidak langsung 8.506.432 8.705.197 Manufacturing expensesBeban usaha 3.913.477 3.384.625 Operating expenses
Sewa guna usaha: Leased assets:Beban usaha 599.647 796.502 Operating expenses
13.019.556
12.886.324
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 62/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/17 Exhibit E/17
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
9. AKTIVA TETAP (Lanjutan) 9. PROPERTY, PLANT AND EQUIPMENT (Continued)
Seluruh aktiva tetap kecuali tanah termasuk persediaantelah diasuransikan terhadap segala risiko masing-masingkepada PT Asuransi Allianz Utama Indonesia (2006:PT Asuransi Central Asia) dengan jumlah pertanggungansebesar Rp 227.867.200, PT Asuransi Buana Independentsebesar Rp 1.600.000, PT Asuransi Sinar Mas dengan
jumlah pertanggungan sebesar Rp 200.000, sertaPT Asuransi Allianz Utama Indonesia dengan nilaipertanggungan sebesar Rp 2.300.000 dan US$ 8.000.000(USD penuh). Manajemen berpendapat bahwa nilaipertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aktiva yangdipertanggungkan.
Aktiva tetap dijadikan jaminan atas utang Bank Mandiridan Bank Rakyat Indonesia (Catatan 10 dan 18).
Berdasarkan hasil penelaahan akun masing-masing jenisaktiva tetap pada akhir tahun, manajemen Perusahaandan anak perusahaan berpendapat tidak terjadi penurunannilai aktiva tetap Perusahaan dan anak perusahaan untuktahun-tahun yang berakhir pada tanggal 31 Desember2007 dan 2006.
As of 31 December2007 and 2006, property, plant andequipment included inventory, except for land, were insuredwith PT Asuransi Allianz Utama Indonesia (2006:PT Asuransi Central Asia) as the arranger against all risk
for Rp 227,867,200, PT Asuransi Buana Independent Rp 1,600,000, PT Asuransi Sinar Mas for Rp 200,000 andPT Asuransi Allianz Utama Indonesia for Rp 2,300,000 andUS$ 8,000,000 (full amount), respectively. Managementbelieves that the insurance coverage is adequate to cover
possible losses on the assets insured.
Property, plant and equipment are used as a collateral forthe loans from Bank Mandiri and Bank Rakyat Indonesia(Notes 10 and 18).
Based on management review and estimates of the status oindividual property, plant and equipment of the end of the
year, Management and its subsidiary is of the opinion thatthere are no impairment write down to be applied to
property and equipment recorded for the years ended31 December 2007 and 2006.
10. UTANG BANK 10. BANK LOANS
2 0 0 7 2 0 0 6Rp Rp
Bank Mandiri Bank Mandiri Rupiah 22.390.990 40.704.748 Rupiah
US$ 6.266.941(2006: US $ 3.312.866 )(USD penuh) 59.028.316
29.882.050
US$ 6,266,941 (2006: US$ 3,312,866 ) (fullamount)
Bank Finconesia Bank FinconesiaRupiah 18.860.747 7.500.000 RupiahUS$ 163.122 (USD penuh) 1.536.448 - US $ 163,122 (full amount)
Bank Sinarmas 12.417.040 - Bank SinarmasBank Rakyat Indonesia 889.183 - Bank Rakyat Indonesia
115.122.724 78.086.798
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 63/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/18 Exhibit E/18
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
10. UTANG BANK (Lanjutan) 10. BANK LOANS (Continued)
Ringkasan perjanjian untuk masing-masing pinjamantersebut, adalah sebagai berikut:
Bank Mandiri
Perusahaan memperoleh fasilitas kredit modal kerjadan non cash loan, sebagai berikut:
a.
Kredit Modal Kerja (Revolving – RekeningKoran) sebesar US$ 3.687.960 (USD penuh) danRp 30.800.000 dengan suku bunga masing-masingsebesar 8,5% untuk US Dolar dan 13% - 14,25%
untuk Rupiah per tahun (2006: 9% untuk USDollar dan 16,5% untuk Rupiah per tahun).
b.
Kredit Modal Kerja (Revolving – Transaksional)sebesar Rp 10.000.000 dengan suku bunga13% - 14,25% (2006: 16,5%) per tahun.
c.
Non Cash Loan sebesar US$ 6.000.000 (USDpenuh) untuk pembukaan bank garansi dan L/C –Import bahan baku. Perusahaan wajib melakukansetoran tunai (setoran jaminan) sebesar 5% padasetiap penerbitan non cash loan, jumlah setorantunai pada tanggal 31 Desember 2007 sebesarRp 3.065.469 (2006: Rp 2.950.580 ) yang dicatatsebagai uang muka impor (Catatan 7).
d.
Forex line sebesar US$ 4.800.000 (USD penuh)untuk transaksi valas dalam impor bahan baku.
Seluruh fasilitas kredit tersebut mempunyai jangkawaktu satu tahun yang dapat diperpanjang, jatuhtempo pada tanggal 14 Juni 2008 dan dijamin denganseluruh piutang usaha, persediaan dan aktiva tetapPerusahaan.
Perjanjian pinjaman juga mencakup persyaratantertentu antara lain membatasi hak Perusahaan untukmengubah anggaran dasar, susunan direksi dan
komisaris, menambah utang selain utang yang sudahada dan melakukan pembayaran dividen sertamengharuskan Perusahaan untuk mempertahankanrasio laporan keuangan dalam jumlah tertentu.
A summary of the terms of agreements for each loan, is as follow:
Bank Mandiri
The Company obtained working capital facility and noncash loan, as follows:
a. Working Capital Facility (Revolving-Bank Statement)of USD 3,687,960 (full amount) and Rp 30,800,000,with interest rates from 8.5% for US Dollar and 13% - 14.25% for Rupiah per annum (2006: 9% for
US Dollar and 16,5% for Rupiah per annum),respectively.
b. Working Capital Facility (Revolving-Transactional) o Rp 10,000,000, with interest rate at 13% - 14.25%(2006: 16.5%) per annum.
c. Non cash loan of US$ 6,000,000 (full amount) for open bank guarantee and L/C-import raw material.The Company must guarantee 5% of every non cashloan publication, amount of collateral as o31 December 2007 is Rp 3,065,469 (2006:
Rp 2,950,580) which was recorded as part oadvancesfor imported (Note 7).
d. Forex line US$ 4,800,000 (full amount) for foreignexchange transaction in raw material imported.
The term of credit facility is one year and can be extendeduntil 14 June 2008 and secured by all accountsreceivable, inventories and fixed assets.
The loan agreements relating to the above facilitiescontain certain covenants, which among others, restrictthe Company to amend their articles of association,
change the composition of the board of commissionersand directors, incur additional indebtedness, and paydividends to stockholders; the Company is also requiredto maintain the ratio of financial statement in certainamount.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 64/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/19 Exhibit E/19
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
10. UTANG BANK (Lanjutan) 10. BANK LOANS (Continued)
Bank Finconesia
Dalam tahun 2007, Perusahaan memperolehperpanjangan fasilitas Kredit Modal Kerja baru sebesarRp 20.000.000 untuk pembukaan letters of credit (L/C),trust receipts (TR), pembiayaan pre ekspor (PEP) dansebesar US$ 250.000 (USD penuh) untuk bank garansi(BG). Fasilitas ini dijamin dengan hipotik pertama atashak atas tanah HGB No. 6108 atas nama Tn. Santoso,HGB No. 6109 atas nama Ny Hauw Ay Lan, HGBNo. 168 & 169 atas nama Perusahaan. Kredit ini
dikenakan bunga sebesar 15% per tahun dan jatuhtempo 12 Februari 2008.
Bank Sinarmas
Dalam tahun 2007, Perusahaan memperoleh fasililitaskredit modal kerja sebesar Rp 30.000.000 dengan
jaminan persediaan milik PT Monaspermata Persada(pemegang saham) sebesar Rp 36.000.000 dengan
jangka waktu 1 tahun dan akan jatuh tempo padatanggal 1 Maret 2008. Kredit ini dikenakan bungasebesar 13% per tahun.
Bank Rakyat Indonesia
Anak perusahaan memperoleh fasilitas kredit modalkerja sebesar Rp 1.000.000 dengan tingkat bunga 13%per tahun. Fasilitas ini dijamin dengan jaminan yangsama dengan kredit investasi dari bank yang sama(Catatan 18) dan akan dibayar Rp 500.000 pada tanggal31 Desember 2008 dan Rp 500.000 pada tanggal30 Juni 2009.
Bank Finconesia
In 2007, the Company obtained renewal workingcapital credit facility in the aggregate principal amount
Rp 20,000,000 to finance opening Lettres of credit (L/C),Trust Receipts (TR), Pre Export Financing (PEP) andUS$ 250,000 (full amount) for Bank Guarantees (BG).This loan secured by First mortgages over land of HGB
No. 6108 in the name Mr. Santoso, HGB No. 6109 in thename Mrs. Hauw Ay Lan, HGB No. 168 & 169 in the
future name the Company, with interest rates at 15% per
annum and will matured on 12 February 2008.
Bank Sinarmas
In 2007, the Company obtained credit facility in theaggregate principal amount Rp 30,000,000. This facilitywas secured by inventories owned by PT MonaspermataPersada (shareholder) amounting to Rp 36,000,000 andwill matured on 1 March 2008 with interest rates at 13%
per annum.
Bank Rakyat Indonesia
The subsidiary obtained working capital facilityamounting to Rp 1,000,000 with interest rate of 13% perannum. This facility was secured by the same collateralas the investment credit facility from the same bank(Note 18) and will mature on 31 December 2008amounting Rp 500,000 and 30 June 2009 amounting
Rp 500,000.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 65/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/20 Exhibit E/20
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
11. UTANG USAHA 11. TRADE PAYABLES
Akun ini merupakan kewajiban kepada pemasok ataspembelian bahan baku, suku cadang dan bahanpembantu dengan rincian sebagai berikut:
This account represents amounts due to suppliers arising from purchases of raw materials, spare parts andsupplies, with the details are as follow:
a.
Jumlah utang usaha berdasarkan pemasok, adalahsebagai berikut:
a. Total trade payables by suppliers, are as follows:
2 0 0 7 2 0 0 6Rp Rp
Pihak ketiga Third partiesPT Tembaga Mulia Semanan 60.286.932 40.237.598 PT Tembaga Mulia SemananDaewoo 7.633.760 - DaewooPT Ultra Persada 3.659.997 3.897.360 PT Ultra PersadaPT Panca Surya Gemilang 2.569.987 1.220.060 PT Panca Surya GemilangPT Wonosari Jaya 2.537.298 2.543.851 PT Wonosari JayaPT Alcarindo Prima 2.519.762 1.953.837 PT Alcarindo PrimaPT Indonesia Asahan Aluminium 1.499.783 496.513 PT Indonesia Asahan AluminiumAlpha In Situ Pte. Ltd 788.824 1.030.947 Alpha In Situ Pte. Ltd Dae Yang Material Co. 768.025 - Dae Yang Material Co.PD Karya Alam 703.234 224.119 PD Karya AlamZenith International Co., Ltd 680.123 - Zenith International Co.Ltd PT Riken Asahi Plastics Indonesia 597.874 481.871 PT Riken Asahi Plastics IndonesiaPT Roynanle Jaya 450.000 - PT Roynanle JayaBirkart Globistic 438.112 - Birkart Globistic
CV Febrillia Putri 408.155 - CV Febrillia PutriLucky Star Trading Co., Ltd 352.742 303.943 Lucky Star Trading Co, Ltd CV Gelora Mas 345.451 636.077 CV Gelora MasPT Walsin Lippo Industri Indonesia 336.862 410.726 PT Walsin Lippo Industri IndonesiaPT Globalindo Container Lines 328.683 - PT Globalindo Container LinesCV Budi Agung 207.621 1.023.636 CV Budi AgungPT Sentosa Semesta 64.100 310.000 PT Sentosa SemestaGlencore 3.826 23.730.193 GlencorePT Petrokimia Nusantara Interindo - 2.287.188 PT Petrokimia Nusantara InterindoMAN B & W - 1.307.276 MAN B & W PT Hoetama Chemindo Sepakat A - 397.230 PT Hoetama Chemindo Sepakat AMAN B & W Singapore - 351.848 MAN B & W SingaporeShenyang Tianrong Cable - 321.675 Shenyang Tianrong CableLain-lain (di bawah Rp 300.000) 4.428.617 3.721.603 Others (Under Rp 300,000)
91.609.768 86.887.551
Pihak yang mempunyai hubungan istimewa (Catatan 31) 72.706.462 31.307.032 Related parties (Note 31)
Jumlah 164.316.230 118.194.583 Total
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 66/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/21 Exhibit E/21
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
11. UTANG USAHA (Lanjutan) 11. TRADE PAYABLES (Continued)
b. Jumlah utang usaha berdasarkan mata uang adalahsebagai berikut:
b. Total trade payables by currency are as follows:
2 0 0 7 2 0 0 6Rp Rp
Rupiah 27.872.891 29.309.930 RupiahDollar Amerika Serikat 118.056.486 85.478.704 U.S Dollar
Dollar Singapura 17.633.261 3.405.949 Singapore Dollar Euro 655.866 - EuroYuan 97.726 - Yuan
Jumlah 164.316.230 118.194.583 Total
Jangka waktu kredit yang timbul dari pembelian bahanbaku utama dan pembantu, baik dari pemasok dalammaupun luar negeri berkisar 30 sampai dengan 60 hari.
Purchases of raw and indirect materials, both from localand foreign suppliers, have credit terms of 30 to 60 days.
12. UTANG PEROLEHAN AKTIVA TETAP 12. LIABILITIES FOR ACQUISITION OF EQUIPMENT
2 0 0 7 2 0 0 6Rp Rp
Guangdong Shineng E. AP & E Co. Ltd. 2.696.153 3.664.341 Guangdong Shineng E. AP & E Co. Ltd.Hangzhou Steam Turbine 172.368 165.066 Hangzhou Steam TurbineFoshan Co. Pte 134.590 - Foshan Co. PteShanghai Jin Da - 128.888 Shanghai Jin DaLain-lain - 387.562 Others
3.003.111 4.345.857
Utang tersebut merupakan utang yang timbul dalamrangka pemasangan dan pembelian impor sparepart untuk
mesin pembangkit listrik anak perusahaan dan tidakdikenakan bunga.
The above liabilities arise mainly from installation and purchase of imported spareparts by the subsidiary for
electric generator, which are non-interest bearing.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 67/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/22 Exhibit E/22
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
13. UTANG LAIN-LAIN 13. OTHER PAYABLES
2 0 0 7 2 0 0 6Rp Rp
Sugama 5.339.987 5.439.987 SugamaBudi Santoso 3.000.000 2.000.000 Budi SantosoOngko Jaya 2.500.000 500.000 Ongko JayaHalim 2.269.450 500.000 HalimSutanto 2.268.834 1.363.615 SutantoSusi 2.000.000 1.000.000 SusiBambang Setiawan 1.600.000 - Bambang Setiawan
Iwan 1.400.000 700.000 IwanSuhendro 1.200.000 - SuhendroEddy 1.000.000 1.000.000 EddyLisa 892.900 - LisaSuryamin Anwar 500.000 500.000 Suryamin Anwar PT Iradat Aman 500.000 500.000 PT Iradat AmanRonald Delano - 6.405.500 Ronald DelanoAde - 2.500.000 AdeLain-lain (di bawah Rp 500 juta) 1.300 120.568 Others (below Rp 500 million)
24.472.471 22.529.670
Utang tersebut merupakan pinjaman tunai dengan tingkatbunga antara 1% - 1,6% per bulan, Semua pinjaman tunaiini tanpa jadual pengembalian yang pasti.
The Payables represent loans with interest ranged from1% - 1.6% per month. The loans have no fixed terms ofrepayment.
14. UTANG PAJAK 14. TAXES PAYABLE
2 0 0 7 2 0 0 7Rp Rp
Pajak Penghasilan - pasal 21 555.725 104.991 Income taxes - Article 21 - pasal 23 963.791 1.416.077 - Article 23 - pasal 26 - 10.795 - Article 26 - pasal 29 4.499.777 232.523 - Article 29
- pasal 4 (2) 35.053 - - Article 4 (2)Pajak Pertambahan Nilai - Bersih - 944.562 Value Added Tax – Net
6.054.346 2.708.948
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 68/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/23 Exhibit E/23
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
15. UANG MUKA PENJUALAN 15. ADVANCES FROM CUSTOMERS
2 0 0 7 2 0 0 6Rp Rp
Pihak ketiga Third partiesPLN Pikitring Sulawesi 3.463.272 - PLN Pikitring SulawesiPT Dharma Kumala Utama 1.219.682 - PT Dharma Kumala UtamaPT SMS Steel 958.760 - PT SMS SteelPT Sutrakabel Intimandiri 945.285 - PT Sutrakabel IntimandiriPT Lana Mining Services 613.691 - PT Lana Mining Services
ETL Enterprice Pte. Ltd 486.862 471.575 ETL Enterprice Pte. Ltd CV Citra Pacific 369.944 - CV Citra PacificJurong Engineering Pte. Ltd 349.990 - Jurong Engineering Pte. Ltd JJ-LAPP Cable (M) Sdn Bhd 346.639 - JJ-LAPP Cable (M) Sdn Bhd Rhino Mega Multi Plast - 2.357.596 Rhino Mega Multi Plast PLN AJ Tangerang - 1.128.343 PLN AJ TangerangPT Unicorn Tosan Perkasa - 1.069.200 PT Unicorn Tosan PerkasaPT Sinarindo Wiranusa Elektrik - 762.353 PT Sinarindo Wiranusa Elektrik PT Patmasco - 705.517 PT PatmascoDaya Cipta - 454.651 Daya CiptaPT Tatametrika Nusantara - 395.926 PT Tatametrika NusantaraGrasia - 301.168 GrasiaLain-lain (di bawah Rp 300.000) 1.445.520 2.607.340 Others( below Rp 300.000)
10.199.645 10.253.669
Pihak yang mempunyai hubungan
istimewa (Catatan 31) 2.880.550 - Related parties (Note 31)
13.080.195 10.253.669
16. BIAYA HARUS DIBAYAR 16. ACCRUED EXPENSES
2 0 0 7 2 0 0 6Rp Rp
Jasa tehnik 12.809.840 14.161.400 Technical feeKomisi 5.558.996 - CommissionBunga pinjaman 3.666.107 2.535.842 Interest loansPengangkutan 655.109 864.256 Transportation
Gaji dan tunjangan 297.812 53.140 Salaries and allowancesAsuransi - 358.603 InsuranceLain-lain 1.520.437 435.835 Others
24.508.301 18.409.076
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 69/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/24 Exhibit E/24
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
17. WESEL BAYAR 17. NOTES PAYABLE
2 0 0 7 2 0 0 6Rp Rp
Bank Finconesia - 2.300.000 Bank FinconesiaCobdan Pte Ltd - 560.594 Cobdan Pte Ltd
- 2.860.594
Bank Finconesia
Perusahaan menerbitkan surat sanggup bayar (promes)kepada Bank Ficonesia Rp 2,3 miliar yang jatuh tempopada tanggal 19 Januari 2007 dan dapat diperpanjang.Wesel bayar ini dilaksanakan tanpa perjanjian dan
jaminan dengan tingkat bunga antara 14,68 % -15% pertahun. Pada tanggal 15 Januari 2007 wesel bayar telahdilunasi.
Cobdan Pte. Ltd
Anak perusahaan menerbitkan surat sanggup bayar(promes) kepada Cobdan Pte. Ltd Singapura,
US$ 62.150,08 jatuh tempo pada tanggal 31 Januari 2007dan dapat diperpanjang. Wesel bayar ini dilaksanakantanpa perjanjian dan jaminan dengan tingkat bunga 12 %per tahun. Pada tanggal 12 November 2007 wesel bayartelah dilunasi.
Bank Finconesia
The Company issued promissory notes to Bank Finconesiaamounted to Rp 2.3 billion matured on 19 January 2007 and can be renewed. These notes were unsecured and withinterest rate, range at 14.68% - 15% per annum. On 15
January 2007 notes payable has been settlement.
Cobdan Pte. Ltd
The subsidiary issued several promissory notes to CobdanPte. Ltd Singapore, with face value of US$ 62,150.08 will
mature on 31 January 2007 and can be renewed. Thesenotes were unsecured and with interest rate at 12% per annum. On 12 November 2007 notes payable has beensettlement.
18. UTANG BANK JANGKA PANJANG 18. LONG-TERM BANK LOANS
2 0 0 7 2 0 0 6Rp Rp
Bank Rakyat Indonesia 13.000.000 21.000.000 Bank Rakyat IndonesiaBank Akita 1.108.206 1.402.634 Bank AkitaBank Panin 207.200 497.280 Bank Panin
Bank NISP 107.912 151.955 Bank NISPBank Jasa Jakarta - 17.000 Bank Jasa Jakarta
Jumlah 14.423.318 23.068.869 TotalBagian yang jatuh tempo dalam waktu
satu tahun ( 8.728.376) ( 8.579.817) Current maturities
Utang jangka panjang - Bersih 5.694.942 14.489.052 Long -term portion - Net
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 70/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/25 Exhibit E/25
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
18. UTANG BANK JANGKA PANJANG (Lanjutan) 18. LONG-TERM BANK LOANS (Continued)
Bank Rakyat Indonesia
Dalam tahun 2002, anak perusahaan memperoleh fasilitaskredit investasi dari Bank Rakyat Indonesia (BRI) dengan
jumlah sebesar Rp 38.571.000 dan menurun menjadiRp 26.000.000 dengan jangka waktu 5 tahun 6 bulan yangakan jatuh tempo tanggal 31 Desember 2007 dengantingkat bunga 13% per tahun. Pada tanggal 23 Mei 2006,kredit telah dijadual ulang yang kedua yang akanberakhir pada tanggal 30 Juni 2009. Kredit ini dijamindengan sebidang tanah HGB No. 101 dengan luas 3.965
m2 atas nama anak perusahaan yang terletak di Batam,bangunan, mesin-mesin, piutang usaha dan persediaan.Anak perusahaan wajib memenuhi beberapa ketentuan(covenant) sesuai dengan yang ditetapkan dalamperjanjian, yang membatasi antara lain:
Bank Rakyat Indonesia
In 2002, the subsidiary obtained an investment credit facility from Bank Rakyat Indonesia (BRI) amounting Rp 38,571,000 and decline up to Rp 26,000,000 , due in five (5) years and six (6) months and maturing on31 December 2007 with interest rate at 13% per annum.On 23 May 2006, this loan was second rescheduled until30 June 2009. The loan is secured by land under BuildingUse Right No. 101 with an area of 3,965 square metersunder the name of the subsidiary, which is located in
Batam, buildings, machinery, trade accounts receivableand inventories. The subsidiary is required to comply withseveral covenants which, among others, restrict thesubsidiary to undertake the following:
a.
Melakukan pembagian dividen kepada parapemegang saham kecuali dipergunakan kembalisebagai tambahan setoran modal disetor perusahaan,melunasi dan atau membayar utang kepada pemegangsaham sebelum utang di BRI dilunasi terlebih dahulu.
b.
Mengambil pinjaman dari bank lain.
c.
Mengikatkan sebagai penjamin terhadap pihak lain
atau menjaminkan kekayaan perusahaan kepada pihaklain.
Bank Akita
Perusahaan memperoleh fasilitas kredit untuk pembeliankendaraan bermotor dari Bank Akita. Kredit ini memiliki
jangka waktu antara 3 – 5 tahun dengan tingkat bungaberkisar 20% – 22% per tahun yang dijamin dengankendaraan bermotor yang bersangkutan dan dicatatsebagai aktiva tetap.
Bank Panin
Perusahaan memperoleh fasilitas kredit untuk pembeliankendaraan bermotor dari Bank Panin. Kredit ini memiliki
jangka waktu antara 3 – 5 tahun dengan tingkat bungaberkisar 20% – 22% per tahun yang dijamin dengankendaraan bermotor yang bersangkutan dan dicatatsebagai aktiva tetap.
a. Distribute dividends to shareholders, except in the formof stock dividends; settle loans to shareholders prior tothe payment of the loan from BRI.
b. Obtain loans from other banks.
c. Act as guarantor for other parties or use the
subsidiary’s assets as collateral for other parties.
Bank Akita
The Company obtained credit facility to finance purchasesof motor vehicles from Bank Akita. This facility has period terms 3 – 5 years with interest rateranged from 20% - 22%
per annum and secured by motor vehicles that purchase bythis facility and were recorded as property, plant and equipment.
Bank Panin
The Company obtained credit facility to finance purchasesof motor vehicles from Bank Panin. This facility has period terms between 3 – 5 years with interest rate ranged from20% - 22% per annum and secured by motor vehicles that
purchase by this facility and were recorded as property, plant and equipment.
Bank NISP
Perusahaan memperoleh fasilitas kredit untuk pembeliankendaraan bermotor dari Bank NISP. Kredit ini memiliki
jangka waktu antara 3 – 5 tahun dengan tingkat bungaberkisar 20% – 22% per tahun yang dijamin dengankendaraan bermotor yang bersangkutan dan dicatatsebagai aktiva tetap.
Bank NISP
The Company obtained credit facility to finance purchasesof motor vehicles from Bank NISP. This facility has period terms between 3 – 5 years with interest rate ranged from20% - 22% per annum and secured by motor vehicles that
purchase by this facility and were recorded as property, plant and equipment.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 71/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/26 Exhibit E/26
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
18. UTANG BANK JANGKA PANJANG (Lanjutan) 18. LONG-TERM BANK LOANS (Continued)
Bank Jasa Jakarta
Perusahaan memperoleh fasilitas kredit untuk pembeliankendaraan bermotor dari Bank Jasa Jakarta. Kredit inimemiliki jangka waktu antara 3 – 5 tahun dengan tingkatberkisar bunga 20% – 22% per tahun yang dijamindengan kendaraan bermotor yang bersangkutan dandicatat sebagai aktiva tetap.
Bank Jasa Jakarta
The Company obtained credit facility to finance purchases of motor vehicles from Bank Jasa Jakarta. This facility has period terms between 3 – 5 years withinterest rate ranged from 20% - 22% per annum andsecured by motor vehicles that purchase by this facilityand were recorded as property, plant and equipment.
19. UTANG SEWA GUNA USAHA 19. LEASE LIABILITIES
Perusahaan memperoleh fasilitas berupa kredit sewaPembayaran sewa minimum sewa guna usahaberdasarkan perjanjian sewa guna usaha pada tanggal31 Desember 2007 dan 2006, adalah sebagai berikut:
Rincian sewa guna usaha berdasarkan jatuh tempo:
The future minimum lease payments based on the leaseagreements as of 31 December 2007 and 2006, are as
follows:
The details of lease liabilities by due dates:
2 0 0 7 2 0 0 6Rp Rp
Pembayaran yang jatuh tempo pada Pembayaran yang jatuh tempo padatahun: year:2007 - 503.504 2007
2008 763.304 422.270 2008 2009 666.806 398.766 20092010 329.354 161.568 20102011 247.233 80.784 20112012 118.161 - 2012
Jumlah pembayaran minimum sewa gunausaha 2.124.858
1.566.892
Total minimum lease payments
Bunga ( 654.469) ( 621.865) Interest
Nilai tunai pembayaran minimumsewa guna usaha 1.470.389 945.027 Present value of minimum lease payment
Bagian yang jatuh tempo dalam waktusatu tahun ( 541.375) ( 330.450) Current maturities
Utang Sewa Guna Usaha JangkaPanjang - Bersih 929.014 614.577 Long - Term Lease Liabilities - Net
Manajemen Perusahaan dan anak perusahaan menetapkankebijakan untuk membeli kendaraan melalui pembiayaansewa guna usaha (finance lease). Jangka waktu sewaadalah 3-5 tahun dengan tingkat bunga berkisar 7,5% -10% flat per tahun. Semua utang sewa guna usahadidenominasi dalam Rupiah yang dibayar setiap bulandalam suatu jumlah tetap. Utang ini dijamin dengan aktivatetap sewa guna usaha yang bersangkutan (Catatan 9).
The management of the Company and its subsidiaryestablished a policy to purchase vehicles for operationsthrough financial lease. The leases have terms between3-5 years with effective interest rate ranged from 7.5% -10% flat per annum. All the lease liabilities aredenominated in Rupiah, payable every month at fixedamounts. The lease liabilities are secured by the relatedleased assets (Note 9).
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 72/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/27 Exhibit E/27
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
20. HAK MINORITAS 20. MINORITY INTEREST IN THE SUBSIDIARY
Akun ini merupakan hak minoritas atas aktiva bersihpada tanggal 31 December 2007 dan 2006 dan lababersih untuk tahun 2007 dan 2006, masing-masingsebesar 0,11% atas saham PT Jembo Energindo, anakperusahaan.
This account represents interest of the minority stockholdersto the net asset as of 31 December 2006 and 2005 and net income in 2007 and 2006, respectively of 0.11% as shared oPT Jembo Energindo, a subsidiary.
21. MODAL SAHAM 21. CAPITAL STOCK
2 0 0 7 Jumlah Persentase Jumlah modal
saham pemilikan disetor Number of Percentage Total Paid-up shares of ownership capital stock
PT Monaspermata Persada 75.485.000 49,92% 39.742.500 PT Monaspermata PersadaPT Indolife Pensiuntama 26.578.300 17,58% 13.289.150 PT Indolife PensiuntamaFujikura Ltd, Japan 20.430.000 13,51% 10.215.000 Fujikura Ltd, JapanFujikura Asia Ltd, Singapore 9.810.000 6,49% 4.905.000 Fujikura Asia Ltd, SingaporeMasyarakat
(masing-masing di bawah 5%) 18.896.700 12,50% 7.448.350 Public (each under 5%)
151.200.000 100,00% 75.600.000
2 0 0 6 Jumlah Persentase Jumlah modal
saham pemilikan disetor Number of Percentage Total Paid-up
shares of ownership capital stock
PT Monaspermata Persada 75.485.000 49,92% 39.742.500 PT Monaspermata PersadaPT Indolife Pensiuntama 26.578.300 17,58% 13.289.150 PT Indolife PensiuntamaFujikura Ltd, Japan 20.430.000 13,51% 10.215.000 Fujikura Ltd, JapanFujikura Asia Ltd, Singapore 9.810.000 6,49% 4.905.000 Fujikura Asia Ltd, SingaporeMasyarakat
(masing-masing di bawah 5%) 18.896.700 12,50% 7.448.350 Public (each under 5%)
151.200.000 100,00% 75.600.000
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 73/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/28 Exhibit E/28
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
22. AGIO SAHAM 22. STOCK PREMIUM
Pada tanggal 31 Desember 2007 dan 2006, akun inimerupakan agio saham sehubungan dengan:
On 31 December 2007 and 2006, this account consists ofthe followings:
2 0 0 7 2 0 0 6Rp Rp
Penjualan saham Perusahaan padapenawaran umum kepada masyarakat Sale of shares through public offering
tahun 1992: in 1992:Jumlah yang diterima untuk pengeluaran Proceeds from issuance o
10.000.000 saham 47.500.000 47.500.000 10,000,000 shares
Jumlah yang dicatat sebagai modal disetor ( 10.000.000 )( 10.000.000 ) Total par value of capital stock Saldo agio saham - bersih sebelum Additional paid-in capital - net before
kapitalisasi 37.500.000 37.500.000 capitalizationKapitalisasi menjadi modal saham pada Capitalization to paid-up capital stock
tahun 1994 ( 33.600.000 )( 33.600.000 ) in 1994
Saldo agio saham 3.900.000 3.900.000 Additional paid-in capital
23. PENJUALAN BERSIH 23. NET SALES
a.
Rincian penjualan bersih menurut kelompok barang,adalah sebagai berikut:
a. Details of net sales by type of products, are as follows:
2 0 0 7 2 0 0 6Rp Rp
Kabel listrik tegangan rendah: Low voltage power cables:Kabel aluminium 123.753.492 139.697.767 AluminiumKabel tembaga 406.741.933 150.443.750 Copper
Kabel listrik tegangan menengah 120.551.086 90.988.282 Medium voltage power cablesKabel telepon: Telephone cables:
Kabel metalik 51.305.268 38.620.571 MetallicKabel serat optic 11.791.895 19.840.086 Fiber optic
Energi listrik 21.444.979 8.430.468 Electrical power
Penjualan bersih 735.588.653 448.020.924 Net sales
b. Rincian penjualan bersih menurut kelompok langganan,
adalah sebagai berikut:a. The details of net sales by group of customers, are as
follows:
2 0 0 7 2 0 0 6Rp Rp
Ekspor 521.990.125 69.336.404 Export Lokal 213.598.528 378.684.520 Local
Penjualan bersih 735.588.653 448.020.924 Net sales
Tahun 2007 42,17% (2006: 26,05%) dari penjualandilakukan dengan pihak yang mempunyai hubunganistimewa (Catatan 31).
In 2007 42.17% (2006: 26.05%) of the local saleswere made to related parties (Note 31).
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 74/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/29 Exhibit E/29
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
2 0 0 7 2 0 0 6Rp Rp
Persediaan bahan baku Raw materials
Awal tahun 27.631.987 40.559.713 At beginning of year
Pembelian 558.407.561 328.884.048 Purchases
Available for useTersedia untuk dipakai 586.039.548 369.443.761
Akhir tahun ( 47.267.647 ) ( 27.631.987 ) At end of year
Bahan baku yang digunakan 538.670.946 341.811.774 Raw materials used Upah langsung 16.991.063 13.798.548 Direct labor Beban produksi tidak langsung (Catatan 25) 34.418.403 23.479.418 Manufacturing expenses (Note 25)
Jumlah beban produksi 590.181.367 379.089.740 Total Manufacturing costs
Persediaan barang dalam proses Work in process
Awal tahun 26.159.926 13.802.004 At beginning of yearAkhir tahun ( 17.914.805) ( 26.159.926) At end of year
Beban pokok produksi 598.426.488 366.731.818 Cost of goods manufactured
Persediaan barang jadi Finished goods
Awal tahun 26.508.514 47.667.206 At beginning of yearPembelian 53.753.295 13.076.442 PurchasesAkhir tahun ( 44.192.565) ( 26.508.514) At end of year
Beban Pokok Penjualan 634.495.732 400.966.952 Cost of Goods Sold
Pembelian bahan baku (2006: 35,47% ) dilakukan denganpihak yang mempunyai hubungan istimewa (Catatan 31).
Purchases of raw materials (2006: 35.47% ) were fromrelated parties (Note 31).
Berikut ini adalah rincian pembelian bahan baku dari pihakketiga yang melebihi 10% dari jumlah pembelian bersihmasing-masing tahun 2007 dan 2006:
The following are details of purchases from Third partieswhich representing more than 10% of total net purchases
for each 2007 and 2006:
2 0 0 7 2 0 0 6Rp Rp
PT Tembaga Mulia Semanan,Tbk 149.852.616 - PT Tembaga Mulia Semanan, Tbk
Glencore 105.402.473 71.194.020 Glencore
Alcan Primary Metal - 107.257.278 Alcan Primary Metal
255.255.089 178.451.298
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 75/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/30 Exhibit E/30
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
25. BEBAN PRODUKSI TIDAK LANGSUNG 25. MANUFACTURING EXPENSES
2 0 0 7 2 0 0 6Rp Rp
Penyusutan 8.506.432 8.705.197 Depreciation
Listrik, air dan gas 8.419.818 6.515.596 Electricity, water and gas
Bahan bakar dan pelumas 7.369.933 3.704.763 Fuel and oil
Perbaikan dan pemeliharaan 6.783.501 2.462.035 Repairs and maintenance
Jasa profesional 290.165 136.247 Professional fees
Asuransi 265.436 301.929 InsuranceLaboratorium/pengujian 191.168 161.933 Laboratory and testing
Pengepakan 108.146 75.327 Packaging
Perjalanan dinas 96.514 66.580 Travel
Pertemuan dan pergaulan 81.740 62.249 Meeting and entertainment
Komunikasi 52.113 103.479 Communication
Sewa gudang 24.200 70.781 Warehouse rent
Lain-lain 2 .229.238 1.113.302 Others
34.418.403 23.479.418
26. BEBAN USAHA 26. OPERATING EXPENSES
2 0 0 7 2 0 0 6Rp Rp
Beban Penjualan Selling Expenses
Komisi penjualan 14.148.577. 6.060.609 Sales commission
Pengangkutan 8.315.421 6.773.287 Freight out
Gaji dan tunjangan 2.786.030 2.845.012 Salaries, wages and allowances
Beban piutang ragu-ragu 1.163.057 131.441 Provision for doubtful accounts
Pertemuan dan pergaulan 614.096 485.281 Meeting and entertainment
Penyusutan 599.647 796.502 Depreciation
Perjalanan dinas 512.092 390.799 Travel
Sewa 386.335 262.899 Rental
Denda keterlambatan pengiriman 177.511 2.146.298 Penalties for late deliveries
Alat tulis dan cetak 150.611 57.981 Office supplies and stationeries
Advertensi dan promosi 141.264 216.623 Advertising and promotion
Bahan bakar dan pelumas 139.698 164.653 Fuel and oil
Perbaikan dan pemeliharaan 124.557 81.442 Repairs and maintenance
Lain-lain 1.175.637 854.327 Others
30.434.533 21.267.154
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 76/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/31 Exhibit E/31
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
26. BEBAN USAHA (Lanjutan) 26. OPERATING EXPENSES (Continued)
2 0 0 7 2 0 0 6Rp Rp
Beban Penjualan 30.434.533 21.267.154 Selling Expenses
Beban Umum dan Administrasi General and Adminisrative Expenses
Gaji dan tunjangan 5.958.275 5.632.102 Salaries, wages and allowances
Penyusutan 3.913.477 3.384.625 Depreciation
Beban imbalan pasca kerja (Catatan 30) 2.505.314 1,878,790 (Notes 30) Employee benefis
Jasa profesional 735.629 434.835 Professional feesPerbaikan dan pemeliharaan 734.468 439,428 Repairs and maintenance
Representasi dan sumbangan 647.563 960.197 Representation and donation
Komunikasi 501.157 437,591 Communication
Perjalanan dinas 327.424 302.673 Travel
Pajak bumi dan bangunan 255.029 160.335 Land and building tax
Bahan bakar dan pelumas 212.174 207.140 Fuel and oil
Alat tulis dan cetak 177.378 111.214 Office supplies and stationeries
Lain-lain 3.557.045 1.233.757 Others
19.563.325 15.182.687
Jumlah Beban Usaha 49.997.858 36.449.841 Total Operating Expenses
27. BEBAN BUNGA 27 . INTEREST EXPENSE
Akun ini meliputi bunga atas pinjaman-pinjaman sebagaiberikut:
This account consist of interest on the following :
2 0 0 7 2 0 0 6Rp Rp
Pinjaman bank 14.192.299 15.997.923 Bank loansSewa guna usaha 399.984 227.098 Lease liabilitiesLain-lain 4.839.302 3.988.311 Others
19.431.585 20.213.332
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 77/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/32 Exhibit E/32
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
28. PAJAK PENGHASILAN 28. INCOME TAX
Beban (penghasilan) pajak Perusahaan, terdiri dari: Tax expense (benefit) of the Company consists of the following :
2 0 0 7 2 0 0 6Rp Rp
Pajak kini ( 12.346.802 ) ( 4.520.215) Current taxPajak tangguhan ( 2.149.649 ) 3.688.554 Deferred tax
( 14.496.451 ) 831.661
Pajak Kini
Rekonsiliasi antara rugi sebelum pajak menurut laporanlaba rugi dengan laba kena pajak, adalah sebagai berikut:
Current Tax
A reconciliation between income before tax perconsolidated statements of income and taxable income, isas follow :
2 0 0 7 2 0 0 6Rp Rp
Laba sebelum pajak menurut laporan Gain before tax per consolidated laba rugi konsolidasi 37.418.031 1.424.562 statements of income
Rugi anak perusahaan 948.108 12.123.360 Subsidiary's loss
Laba Perusahaan 38.366.139 13.547.922 Income of the Company
Perbedaan temporer: Temporary differences :Penyusutan aktiva tetap ( 6.051 ) 44.977 Depreciation of property, plant and equipment
( 6.051 ) 44.977
Perbedaan tetap: Permanent differences :Beban pergaulan dan pertemuan 1.049.062 892.008 Meeting and entertainment Penyusutan aktiva sewa guna usaha 595.337 459.575 Depreciation of leased assets
Beban bunga sewa guna usaha 155.439 227.304 Interest expenses of lease liabilitiesPajak - 451.132 T a xLain-lain 30.374 1.036 OthersPenyisihan piutang ragu-ragu 1.163.057 131.441 Provision for doubtful accountsBeban sewa guna usaha - ( 593.106) Lease expensesPenghasilan bunga ( 139.016 ) ( 36.573 ) Interest income
2.854.253 1.532.817
Pendapatan kena pajak 41.214.341 15.125.716 Taxable income
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 78/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/33 Exhibit E/33
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
28. PAJAK PENGHASILAN (Lanjutan) 28. INCOME TAX (Continued)
2 0 0 7 2 0 0 6Rp Rp
10% x Rp 50.000 5.000 5.000 10% x Rp 50,00015% x Rp 50.000 7.500 7.500 15% x Rp 50,00030% x Rp 41.114.341 tahun 2007 dan 30% x Rp 41,114,341 in 2007 and
Rp 15.025.716 tahun 2006 12.334.302 4.507.715 Rp 15,025,716 in 2006
12.346.802 4.520.215
Kredit pajak: Tax credit:
Pajak Penghasilan - Pasal 22 7.582.501 4.267.692 Income taxes - Article 22Pajak Penghasilan - Pasal 25 232.524 - Income taxes - Article 25
Fiskal luar negeri 32.000 20.000 Exit permit tax 7.847.025 4.287.692
Pajak penghasilan kurang bayar 4.499.777 232.523 Income tax payable
Pada tanggal 19 Oktober 2006, Perusahaan memperolehSurat Ketetapan Pajak Lebih Bayar (SKPLB) atas pajakpenghasilan badan tahun 2005 sebesar Rp 334.647.
On 19 October 2006, the Company received Tax Assessment Letters – Overpayment (SKPLB) for corporate income tax in2005 amounted to Rp 334,647.
Pajak Tangguhan
Rincian dari aktiva dan kewajiban pajak tangguhanPerusahaan dan anak perusahaan, adalah sebagai berikut:
Deffered Tax
The details of the Company and its subsidiary’s deferred taxassets ( liabilities ), are as follows :
Dikreditkan Dikreditkan (dibebankan) (dibebankan)
ke laporan ke laporanlaba rugi/ laba rugi/Credited Credited
(charged) (charged)31 Des 2005/ to income 31 Des 2006/ to income 31 Des 2007/ 31 Dec 2005 statement 31 Dec 2006 statement 31 Dec 2007
Aktiva pajaktangguhan: Deferred tax assets :
Kewajiban imbalan Provision for post-pasca kerja 2.553.032 13.662 2.566.694 16.141 2.582.835 employment benefits
Rugi fiskal 5.531.426 3.612.205 9.143.631 ( 2.458.198) 6.685.433 Fiscal lossKewajiban pajak
tangguhan: Deferred tax liabilities :
Depreciation of property,Penyusutan aktiva tetap ( 1.398.377) 62.687 ( 1.335.690) 292.408 ( 1.043.282) plant and equipment
Aktiva pajak tangguhan - bersih 6.686.081 3.688.554 10.374.635 ( 2.149.649) 8.224.986 Deferred tax assets-net
Dalam tahun 2007, sisa kerugian fiskal anak perusahaansebesar Rp 22.402.895 masih dapat dikompensasikandengan laba fiskal.
Rekonsiliasi antara penghasilan beban pajak dan hasilperkalian laba akuntansi sebelum pajak dengan tarif pajakyang berlaku adalah sebagai berikut:
In 2007, the subsidiary’s fiscal loss carry forwardsamounting to Rp 22,402,895 can be used as compensation.
A reconciliation between the tax expense and the amountscomputed by applying the effective tax rates to incomebefore tax of the Company is as follow :
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 79/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/34 Exhibit E/34
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
28. PAJAK PENGHASILAN (Lanjutan) 28. INCOME TAX (Continued)
2 0 0 7 2 0 0 6Rp Rp
Laba sebelum pajak menurut laporanlaba rugi 38.366.139 13.547.922 Income before tax of the Company
Pajak penghasilan sesuai tarif 11.492.342 4.046.877 Tax expense at effective tax rate
Pengaruh pajak atas penghasilan (beban)
yang tidak dapat diperhitungkan Tax effects of non deductiblemenurut fiskal : income (expenses) :
Beban pergaulan dan pertemuan 314.719 267.602 Meeting and entertainmentPenyusutan aktiva sewa guna usaha 178.601 137.873 Depreciation of leased assetsPajak - 135.340 TaxBeban bunga sewa guna usaha 46.632 68.191 Interest expenses of lease liabilitiesPenyisihan piutang ragu-ragu 348.917 39.432 Provision for doubtful accountsLain-lain 9.112 311 OthersBeban sewa guna usaha - ( 177.932) Lease expensesPenghasilan bunga ( 41.705 ) ( 10.972 ) Interest income
856.276 459.845
Beban pajak 12.348.618 4.506.722 Tax expense of the CompanyPenghasilan pajak anak perusahaan 2.147.833 ( 3.675.061) Tax benefit of the Subsidiary
Jumlah Beban Pajak 14.496.451 831.661 Total Tax Expense
29. LABA PER SAHAM 29. EARNINGS PER SHARE
Laba Per Saham Dasar
Pada tahun 2007 dan 2006 laba bersih yang digunakanPerusahaan untuk perhitungan laba dan rugi per sahamdasar masing-masing adalah Rp 22.921.580 danRp 592.901. Jumlah rata-rata saham yang beredar untuktahun 2007 dan 2006 adalah 151.200.000 saham.
Basic Earnings per Share
In 2007 dan 2006, net income used by the Company tocalculate earnings per share are amounted to
Rp 22,921,580 dan Rp 592,901, respectively. Theweighted averaged number of shares outstanding was151,200,000 in 2007 and 2006.
30. IMBALAN PASCA KERJA 30. POST-EMPLOYMENT BENEFITS
Perusahaan membukukan imbalan pasca kerja imbalan
pasti untuk karyawan sesuai dengan Undang-undangKetenagakerjaan No. 13/2003. Jumlah karyawan yangberhak atas imbalan pasca kerja tersebut adalah 607karyawan tahun 2007 (2006: 588 karyawan).
Beban imbalan pasca kerja yang diakui di laporan labarugi adalah:
The Company provided post - employment benefits for its
qualifying employees in accordance with Labor Law No.13/2003. The total of employees entitled to the benefits is607 employees in 2006 (2006: 588 employees).
Post-employment benefits expense is recognized instatement of income as follows :
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 80/90
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 81/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/36 Exhibit E/36
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
30. IMBALAN PASCA KERJA (Lanjutan) 30. POST-EMPLOYMENT BENEFITS (Continued)
Perhitungan imbalan pasca kerja dihitung oleh aktuarisindependen yang digunakan dalam menentukan penilaianaktuarial adalah sebagai berikut :
The cost of providing post-employment benefits iscalculated by an independent actuary. The actuarialvaluation was carried out using the following keyassumptions:
2 0 0 7 2 0 0 6
Tingkat diskonto per tahun 10,50% 10,50% Discount rateTingkat kenaikan gaji per tahun 10% 10% Salary increment rateTingkat kematian 100% CSO'80 100% CSO'80 Mortality rateTingkat cacat 10% 10% Disability rateTingkat pengunduran diri per tahun 4% s/d 25 tahun dan 4% s/d 25 tahun dan Resignation rate
1% pada usia 45 tahun 1% pada usia 45 tahun
Tingkat pensiun normal 100% 100% Normal retirement 31. SALDO DAN TRANSAKSI HUBUNGAN
ISTIMEWA 31. BALANCE AND TRANSACTION WITH RELATED
PARTIES
Saldo piutang dan utang pada pihak yang mempunyaihubungan istimewa
Piutang usaha
The balances of trade receivables and trade payableswith related parties
Trade receivables
2 0 0 7 2 0 0 6Rp Rp
PT Monaspermata Persada 30.929.061 20.541.886 PT Monaspermata PersadaNextrom Enterprise Pte. Ltd. 24.861.545 3.971.147 Nextrom Enterprise Pte. Ltd.PT Sinarmonas Industries 6.530.195 18.374 PT Sinarmonas IndustriesPT Alumina Metal Utama 5.766.312 7.622.153 PT Alumina Metal UtamaPT Multi Tembaga Utama 1.094.716 494.866 PT Multi Tembaga UtamaPT Wanda Jembo Cable 674.460 - PT Wanda Jembo CablePT Gapura Kridatama 628.094 628.094 PT Gapura Kridatama
70.484.383 33.276.520
Utang usaha Trade payables
2 0 0 7 2 0 0 6
Rp RpPT Sinarmonas Industries 44.939.489 12.502.233 PT Sinarmonas IndustriesPT Multi Tembaga Utama 17.329.471 8.484.412 PT Multi Tembaga UtamaPT Aluminametal Utama 8.557.978 6.356.713 PT Aluminametal UtamaFujikura Asia Ltd 1.235.347 2.356.048 Fujikura Asia Ltd PT Monaspermata Persada 601.100 1.253.438 PT Monaspermata PersadaKoperasi Karyawan PT JCC 43.074 - Koperasi Karyawan PT JCC CV Sarihon Electrik - 354.188 CV Sarihon Electrik
72.706.462 31.307.032
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 82/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/37 Exhibit E/37
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
31. SALDO DAN TRANSAKSI HUBUNGANISTIMEWA (Lanjutan)
31. BALANCE AND TRANSACTION WITH RELATED PARTIES (Continued)
Uang muka penjualan Advances from customer
2 0 0 7 2 0 0 6Rp Rp
Nextrom Enterprise Pte. Ltd 2.147.532 - Nextrom Enterprise Pte. Ltd PT Aluminametal Utama 733.018 - PT Aluminametal Utama
2.880.550 -
Utang pada pihak hubungan istimewa Due to related parties
2 0 0 7 2 0 0 6Rp Rp
Pemegang saham 5.000.000 5.000.000 Pemegang sahamSantoso 43.605 43.605 SantosoChayadi Tan - 2.300.000 Chayadi TanSoebiantoro - 500.343 Soebiantoro
5.043.605 7.843.948
Tahun 2006, utang kepada Chayadi Tan dikenakan bunga1,6 % perbulan dan sisanya tidak dikenakan bunga.
In 2006, the payable to Chayadi Tan have interestbearing 1.6% per month and the others non interest
bearing.
Sifat Hubungan Istimewa:
a.
PT Monaspermata Persada dan Fujikura Asia Ltd.,Singapore adalah pemegang saham Perusahaan.
b.
Pemegang saham mayoritas Perusahaan juga merupakanpemegang saham PT Multi Tembaga Utama,PT Aluminametal Utama dan PT Sinarmonas Industries.
c.
Santoso dan Chayadi Tan merupakan anggota
manajemen Perusahaan.
d. Perusahaan dimana salah satu pengurusnya jugapengurus Perusahaan adalah PT Wanda Jembo Cable.
e.
Perusahaan dimana pengurusnya merupakan keluargadari pengurus Perusahaan adalah PT Gapura Kridatama,CV Sarihon Elektrik dan Nextrom Enterprise Pte. Ltd.,Singapore (NEL).
Nature of Relationship:
a. PT Monaspermata Persada and Fujikura Asia Ltd.,Singapore are stockholders of the Company.
b. Companies with stockholder also majority stockholderof the Company are PT Multi Tembaga Utama,PT Aluminametal Utama and PT Sinarmonas
Industries.
c. Santoso and Chayadi Tan are members of
theCompany’s management.
d. Companies with common members of managementas the Company is PT Wanda Jembo Cable.
e. Companies with common members of the family of theCompany’s management are PT Gapura Kridatama,CV Sarihon Elektrik and Nextrom Enterprise Pte.
Ltd., Singapore (NEL).
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 83/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/38 Exhibit E/38
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
31. SALDO DAN TRANSAKSI HUBUNGANISTIMEWA (Lanjutan)
31. BALANCE AND TRANSACTION WITH RELATED PARTIES (Continued)
Transaksi-transaksi Hubungan Istimewa
Dalam kegiatan usahanya, Perusahaan melakukantransaksi tertentu dengan pihak-pihak yang mempunyaihubungan istimewa, yang meliputi antara lain:
a.
Tahun 2007, 42,17% dari jumlah penjualan (2006:
26,05%), merupakan penjualan kepada pihak yangmempunyai hubungan istimewa, dimana menurutmanajemen dilakukan dengan tingkat harga dansyarat-syarat normal sebagaimana halnya biladilakukan dengan pihak ketiga. Pada tanggal neraca,piutang atas penjualan tersebut dicatat sebagai bagiandari piutang usaha, yang meliputi 14,98% (2006:9,18%) dari jumlah aktiva.
Rincian penjualan kepada pihak yang mempunyaihubungan istimewa, sebagai berikut:
Transaction with Related Parties
In the normal course of business, the Company enteredinto certain transaction with related parties, includingthe following :
a. In 2007, 42.17% from total sales (2006: 26.05%),
represent of the net sales to relaed parties,according to management, were made at normal price and conditions as those done with third parties. At balance sheet dates, the receivables from thesesales were presented as trade accounts receivable,which contituted 14.98% (2006: 9.18%) respectively,of the total assets.
The details of sales to related parties, are as follows:
2 0 0 7 2 0 0 6Rp Rp
PT Monaspermata Persada 135.635.172 85.824.928 PT Monaspermata PersadaNextrom Enterprise Pte. Ltd, Singapore 47.847.635 24.519.483 Nextrom Enterprise Pte. Ltd, SingaporePT Sinarmonas Industries 12.113.865 91.294 PT Sinarmonas Industries
PT Multi Tembaga Utama 3.379.618 2.215.085 PT Multi Tembaga UtamaC.V Sarihon Elektrik 2.064.139 376.381 C.V Sarihon Elektrik PT Aluminametal Utama - 3.702.158 PT Aluminametal Utama
201.040.429 116.729.329
b.
Tahun 2007 , 52,79% (2006: 35,49%) dari jumlahpembelian masing-masing merupakan pembelian daripihak yang mempunyai hubungan istimewa, dimanamenurut pendapat manajemen dilakukan dengantingkat harga dan syarat-syarat normal sebagaimanahalnya bila dilakukan dengan pihak ketiga. Padatanggal neraca, utang atas pembelian tersebut dicatatsebagai bagian dari utang usaha, yang meliputi19,12% (2006: 11,76%) dari jumlah kewajibanlancar.
b. In 2007, 52.79% (2006: 35.49 % ) from total purchases represented of purchase from related parties, which, according to management, were madeat normal prices and conditions as those done withthird parties. At balance sheet dates, the liabilities for these purchases were presented as trade account
payable, which contituted 19.12% (2006: 11.76%)respectively, of the total current liabilities.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 84/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/39 Exhibit E/39
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
31. SALDO DAN TRANSAKSI HUBUNGANISTIMEWA (Lanjutan)
31. BALANCE AND TRANSACTION WITH RELATED PARTIES (Continued)
Rincian pembelian kepada pihak hubungan istimewa,sebagai berikut:
The details of purchases from related parties, are as follows:
2 0 0 7 2 0 0 6Rp Rp
PT Sinarmonas Industries 100.695.270 44.620.873 PT Sinarmonas IndustriesPT Multi Tembaga Utama 86.898.955 59.208.443 PT Multi Tembaga UtamaFujikura Asia Ltd., Singapura 10.516.042 - Fujikura Asia Ltd., SingapuraPT Monaspermata Persada 2.201.374 11.736.297 PT Monaspermata Persada
200.311.641 115.565.613
c.
Sejak April 2006, Perusahaan menyewa bangunankantor di Mega Glodok Kemayoran milikPT Monaspermata Persada. Beban sewa tahun 2007dan 2006 sebesar Rp 385.585 dan Rp 262.899.
d.
Bangunan kantor milik Perusahaan yang terletak diJalan Tangki Sekolah, Jakarta di sewa olehPT Monaspermata Persada. Pendapatan sewa tahun2007 dan 2006 sebesar Rp 100.000 dan Rp 200.000.
e. Perusahaan menjual tembaga sisa dan aluminium sisa(barang scrap) kepada PT Multi Tembaga Utama danPT Aluminametal Utama.
f.
Pada tahun 2007 dan 2006, penjualan kepadaNextrom Enterprise Pte. Ltd. merupakan penjualanbarang jadi.
g.
Piutang kepada SMI dan MTU merupakan piutangyang timbul atas penjualan tembaga dan aluminiumsisa (barang scrap).
h.
Piutang kepada Alumina merupakan penjualanaluminium ingot (bahan baku).
i.
Hutang kepada Santoso merupakan pinjaman tunai /modal kerja.
j.
Piutang kepada Nextrom Enterprice Pte., Ltdmerupakan piutang yang timbul atas penjualan barang
jadi.
k.
Utang kepada Monas dan SMI timbul dari pembelianbarang jadi.
c. Since April 2006, the Company rent of thePT Monaspermata Persada’s office at Mega Glodok Kemayoran. Rent expenses for the 2007 and 2006 amounting Rp 385,585 and Rp 262,899.
d. The Company’s building which is located in JalanTangki Sekolah, Jakarta is being rent byPT Monaspermata Persada. Rent income for 2007 and 2006 amounting Rp 100,000 and Rp 200,000.
e. The Company sold scrap to PT Multi Tembaga Utamaand PT Aluminametal Utama.
f. In 2007 and 2006, sales the Company to Nextrom Enterprice Pte., Ltd.is sales of finished goods.
g. Receivable from SMI and MTU representsreceivables of sold scrap.
h. Receivable from Alumina represent sold of aluminiumingot (raw materials).
i. Payable to Santoso represent of cash loan/workingcapital.
j. Receivable from Nextrom Enterprice Pte., Ltd.represent receivable arising from sales of finishedgoods.
k. Payable to Monas and SMI represent purchase o finished goods.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 85/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/40 Exhibit E/40
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
31. SALDO DAN TRANSAKSI HUBUNGANISTIMEWA (Lanjutan)
31 . BALANCE AND TRANSACTION WITH RELATED PARTIES (Continued)
Berdasarkan penelaahan terhadap kondisi keuangan pihakyang mempunyai hubungan istimewa, manajemenberpendapat seluruh piutang tersebut dapat ditagihsehingga atas piutang kepada pihak tersebut tidakdiadakan penyisihan piutang ragu-ragu.
Based on the review of the status of related parties, theCompany’s management is of the opinion that all theaccounts are collectible, no allowance is necessaryaccordingly.
32. INFORMASI SEGMEN 32. BUSINESS SEGMENT INFORMATION
Kabel listrik/ Power Cable
Kabel
telepon/Telephone
Cable
Energi/ Energy
Jumlah/Total
2 0 0 7% Rp’ Juta/
Rp’million% Rp’ Juta/
Rp’million% Rp’ Juta/
Rp’million % Rp’ Juta/
Rp’million 2 0 07 Penjualan 651.047 63.097 21.445 735.589 SalesBeban pokok penjualan 558.337 60.866 15.293 634.496 Cost of Goods Sold Laba kotor 92.710 2.231 6.152 101.093 Gross profit
Beban usaha yang tidak dapatdialokasikan 49.998
Unallocated operatingexpenses
Laba usaha 51.095 Operating incomeBeban lain - lain yang tidak
dapat dialokasikan ( 13.677 )
Unallocated other charge-net
Laba sebelum pajak 37.418 Income before taxPenghasilan pajak ( 14.496) Income tax
Laba bersih sebelum hakminoritas 22.922
Net Income beforeminority interest
Hak minoritas - Minority Interest
Laba bersih 22.922 Net income
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 86/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/41 Exhibit E/41
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
32. INFORMASI SEGMEN (Lanjutan) 32. SEGMENT INFORMATION (Continued)
Kabel listrik/ Power Cable
Kabel telepon/ Telephone
Cable
Energi/ Energy
Jumlah/Total
2 0 0 6% Rp’ Juta/
Rp’million
% Rp’ Juta/ Rp’million
% Rp’ Juta/ Rp’million
% Rp’ Juta/ Rp’million 2 0 0 6
Penjualan 85 381.130 13 58.461 2 8.430 100 448.021 SalesBeban pokok penjualan 85 339.700 12 49.107 3 12.160 100 400.967 Cost of Goods Sold
Laba kotor 41.430 9.354 ( 3.730 ) 47.054 Gross profit
Beban usaha yang tidak dapatdialokasikan 36.450
Unallocated operatingexpenses
Laba usaha 10.604 Operating incomeBeban lain - lain yang tidak
dapat dialokasikan ( 9.180 )
Unallocated other charge-net
Laba sebelum pajak 1.424 Income before taxPenghasilan pajak ( 831) Income taxLaba bersih sebelum hakminoritas 593
Net Income beforeminority interest
Hak minoritas - Minority Interest Laba bersih 593 Net income
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 87/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/42 Exhibit E/42
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
33. AKTIVA DAN KEWAJIBAN MONETER DALAMMATA UANG ASING
33. MONETERY ASSETS AND LIABILITIES
DENOMINATED IN FOREIGN CURRENCY
Pada tanggal 31 Desember 2007 dan 2006, Perusahaan dananak perusahaan mempunyai aktiva dan kewajiban moneterdalam mata uang asing sebagai berikut:
At 31 December 2007 and 2006, the Company andSubsidiary had monetary assets and liabilitiesdenominated in foreign currencies as follows:
2007 2006Mata Uang Ekuivalen Mata Uang Ekuivalen
Asing/ Rupiah/ Asing/ Rupiah/Foreign Equivalent Foreign Equivalent
Currency Rupiah Currency Rupiah
Aktiva Assets Kas dan setara kas US$ 48.197 453.968 30.550 275.561 US$ Cash and equivalents
SG$ 6.329 41.154 1.252 7.361 SG$EUR 13.163 181.120 - - EUR
Piutang usaha Trade accounts receivables- Pihak yang mempunyai US$ 1.758.152 16.560.034 821.638 7.411.179 US$ - Related parties
hubungan istimewa SG$ 3.032.990 19.721.654 675.500 3.971.082 SG$- Pihak ketiga US$ 4.566.939 43.015.998 2.215.791 19.986.433 US$ - Third parties
SG$ 2.586.933 16.821.221 3.206 18.849 SG$EUR 379.392 5.220.343 - - EUR
Uang Muka US$ 1.865.235 17.568.648 1.227.072 11.068.186 US$ Purchase advancesEUR 60.558 833.264 14.487 171.789 EUR
Uang Jaminan US$ 187.664 1.767.607 - - US$ Security Deposits
122.185.010 42.910.440
Kewajiban LiabilitiesUtang bank US$ 6.430.063 60.564.763 3.312.866 29.882.050 US$ Bank loanUtang usaha Trade account payable- Pihak yang mempunyai US$ 4.202.503 39.583.376 1.748.042 15.767.340 US$ - Related parties
hubungan istimewa SG$ 2.510.357 16.323.295 542.994 3.192.114 SG$EUR 35.409 487.219 - - EUR
- Pihak ketiga US$ 8.331.364 78.473.118 8.178.811 73.772.873 US$ - Third partiesSG$ 201.460 1.309.969 875.520 5.145.769 SG$EUR 12.257 168.653 125.732 1.490.952 EURYUN 80.902 97.726 176.902 236.282 YUN
Utang wesel US$ - - 62.150 560.594 US$ Notes payable Liabilities for acquisition
Utang perolehan aktiva tetap US$ 318.835 3.003.207 481.802 4.345.857 US$ of equipments200.011.226 134.393.831
Jumlah Kewajiban - Bersih 77.826.216 91.483.391 Net Liabilities
Pada tahun 2007, Perusahaan menderita kerugian selisih kurssebesar Rp 2.932.812 dan 2006 keuntungan selisih kurs sebesarRp 9.324.889.
In 2007, the Company’s loss on foreign exchange Rp 2,932,812and 2006 the Company incurred foreign exchange gain of
Rp 9,324,889.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 88/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/43 Exhibit E/43
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
33. AKTIVA DAN KEWAJIBAN MONETER DALAMMATA UANG ASING (Lanjutan)
33. MONETERY ASSETS AND LIABILITIES
DENOMINATED IN FOREIGN CURRENCY(Continued)
15 Februari 2008 31 Desember 2007 31 Desember 200615 February 2008 31 December 2007 31 December 2006
Rp Rp RpMata uang Foreign Currency1 US $ 9.186,00 9.419,00 9.020,00 1 US $1 SG $ 6.485,37 6.004,73 5.878,73 1 SG $1 EUR 13.442,84 13.759,76 11.858,15 1 EUR
Pada masa mendatang, nilai kurs masih mungkin berubah-ubah, dan mata uang Rupiah mungkin mengalami
depresiasi atau apresiasi secara signifikan terhadap matauang lainnya.
Apabila kewajiban bersih dalam mata uang asing padatanggal 31 Desember 2007 dinyatakan dengan kurs tengahBI per tanggal 15 Februari 2008, maka jumlah kewajibanbersih akan menurun sebesar Rp 3.212.569.
In the future the rates still fluctuate, and Rupiah has a possibility to depreciated significantly against other
currencie.
If net asset and liabilities in foreign currencies on31 December 2007 on expressed using BI middle ratesas at 15 February 2008, total net liabilities will bedecreased by Rp 3,212,569.
34. IKATAN
a. Perjanjian Jual Beli Tenaga Listrik
Pada tanggal 16 Mei 2001, Perusahaan dan anak
perusahaan mengadakan perjanjian kerjasama jualbeli tenaga listrik berjangka 20 MW denganPT Pelayanan Listrik Nasional Batam (PLN Batam).Perusahaan dan anak perusahaan akan membangundan mengoperasikan sebuah fasilitas pembangkitlistrik tenaga diesel dengan kapasitas 20 MW yangberlokasi di Baloi, Batam. PLN Batam akan membelitenaga listrik dari PT Jembo Energindo (anakperusahaan) sebesar Rp 160 per kwh tidak termasukbahan bakar. Perjanjian ini berlaku selama 8 tahun,sejak tanggal operasi komersil yang telah ditetapkanantara PLN Batam dan Perusahaan yaitu tanggal15 Mei 2002. Pada akhir masa perjanjian, PLN Batammempunyai hak opsi untuk membeli seluruh hak,kepemilikan dan kepentingan Perusahaan atas
fasilitas pembangkit tenaga listrik diesel tersebutdengan harga yang ditetapkan kemudian.
34. COMMITMENTS
a. Purchase and Sale of Electrical EnergAgreement
On 16 May 2001, the Company and its subsidiary
entered into a purchase and sale of electricalenergy agreement for 20 MW with PT Pelayanan
Listrik Nasional Batam (PLN Batam). TheCompany and its subsidiary will develop andoperate a diesel electrical power generator facilitywith 20 MW capacity located in Baloi, Batam, PLN
Batam will buy electrical energy from PT Jembo Energindo (the subsidiary) at Rp 160 per kwhexcluding cost of fuel. The agreement is valid for a
period of 8 years, starting from the commercialoperations, which will be determined by PLN
Batam and the Company, which has been15 May 2002. At the expiration of the agreement,PLN Batam has the option right to buy theCompany’s every rights, ownership and interests
on the diesel electrical power generator at a pricethat will be agreed later.
b. Bank Garansi
Dalam rangka kontrak penjualannya, Perusahaantelah menyerahkan bank garansi sebagai jaminanpelaksanaan yang diterbitkan oleh Bank Mandiri danBank Finconesia untuk kepentingan langganannyaterutama PT (Persero) Perusahaan Listrik Negara,tender dan ekspor. Pada tanggal 31 Desember 2007,
jumlah bank garansi yang masih berlaku adalahsebesar Rp 13.565.680.
b. Bank Guarantee
In relation to the sales agreements, the Companyhas submitted bank guarantees issued by Bank
Mandiri and Bank Finconesia for the benefit of itscustomers, mainly PT (Persero) Perusahaan Listrik
Negara, bid bond and export. As of31 December 2007, total bank guaranteesoutstanding amounted to Rp 13,565,680.
7/21/2019 Annual Report PT. Jembo Cable Company, Tbk 2007
http://slidepdf.com/reader/full/annual-report-pt-jembo-cable-company-tbk-2007 89/90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/44 Exhibit E/44
PT JEMBO CABLE COMPANY Tbk DANANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI31 DESEMBER 2007 DAN 2006
(dalam Ribuan Rupiah, kecuali dinyatakan lain)
PT JEMBO CABLE COMPANY Tbk AND
ITS SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007 AND 2006
(expressed in Thousands Rupiah, unless otherwise stated)
34. STÁNDAR AKUNTANSI BARU
Ikatan Akuntan Indonesia (“IAI”) telah menerbitkanbeberapa standar akuntansi revisi sebagai berikut:
a.
PSAK 16 (Revisi 2007) - Aset Tetap (berlaku untuklaporan keuangan yang periodenya dimulai pada atausetelah tanggal 1 Januari 2008).
b. PSAK 13 (Revisi 2007) - Properti Investasi (berlakuuntuk laporan keuangan yang periodenya dimulaipada atau setelah tanggal 1 Januari 2008).
c.
PSAK 30 (Revisi 2007) - Sewa (berlaku untuklaporan keuangan yang periodenya dimulai pada atausetelah tanggal 1 Januari 2008).
d.
PSAK 50 (Revisi 2006) - Instrumen Keuangan :Penyajian dan Pengungkapan (berlaku untuk laporankeuangan yang periodenya dimulai pada atau setelahtanggal 1 Januari 2009).
e.
PSAK 55 (Revisi 2006) - Instrumen Keuangan :Pengakuan dan Pengukuran (berlaku untuk laporankeuangan yang periodenya dimulai pada atau setelahtanggal 1 Januari 2009).
Perusahaan masih mempelajari dampak yang mungkintimbul dari penerapan standar-standar ini terhadaplaporan keuangan konsolidasi.
34. NEW ACCOUNTING STANDARD
The Indonesian Institute of Accountants has publishedsome revision accounting standard as follows:
a. SFAS 16 (Revised 2007) - Fixed Assets (effective for financial statements covering periods beginning onor after 1 January 2008).
b. SFAS 13 (Revised 2007) - Property Investment(effective for financial statements covering periodsbeginning on or after 1 January 2008).
c.
SFAS 30 (Revised 2007) - Lease (effective for financial statements covering periods beginning onor after 1 January 2008).
d.
SFAS 50 (Revised 2006) - Financial Instrument:Presentation and Disclosures (effective for financialstatements covering periods beginning on or after 1
January 2009).
e. SFAS 55 (Revised 2006) - Financial Instrument: Recognition and Measurement (effective for financial statements covering periods beginning onor after 1 January 2009).
The Company still studying the effect probably arise from implementation of these standards to theconsolidated financial statements.
35. PERSETUJUAN LAPORAN KEUANGANKONSOLIDASI
35. APPROVAL OF CONSOLIDATED FINANCIAL
STATEMENTS
Manajemen Perusahaan bertanggung jawab ataspenyusunan laporan keuangan konsolidasi terlampiryang telah diselesaikan pada tanggal 15 Februari 2008.
The Company’s management is responsible for the preparation of the consolidated financial statementswhich were completed on 15 February 2008.
top related