PT Humpuss Intermoda Transportasi Tbk. dan anak-anak perusahaannya

92 Pages·2009·0.95 MB·Indonesian

PT Humpuss Intermoda Transportasi Tbk.
dan anak-anak perusahaannya/
and its subsidiaries

Laporan keuangan konsolidasian
beserta laporan auditor independen
tahun yang berakhir pada tanggal-tanggal
31 Desember 2008 dan 2007/
Consolidated financial statements
with independent auditors’ report
years ended December 31, 2008 and 2007
The original consolidated financial statements included herein are in
Indonesian language.

PT HUMPUSS INTERMODA TRANSPORTASI Tbk. PT HUMPUSS INTERMODA TRANSPORTASI Tbk.
DAN ANAK-ANAK PERUSAHAANNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITORS’ REPORT
TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL YEARS ENDED DECEMBER 31, 2008 AND 2007
31 DESEMBER 2008 DAN 2007

Daftar Isi Table of Contents

Halaman/
Page
Surat Pernyataan Direksi Statement of Directors

Laporan Auditor Independen Independent Auditors’ Report

Neraca Konsolidasian ………………………………… 1-3 ………………………… Consolidated Balance Sheets

Laporan Laba Rugi Konsolidasian ………………….. 4 ………... Consolidated Statements of Profit and Loss

Laporan Perubahan Ekuitas Konsolidasian ……….. 5-6 ……. Consolidated Statements of Changes in Equity

Laporan Arus Kas Konsolidasian …………………… 7-8 …………… Consolidated Statements of Cash Flows

Catatan atas Laporan Keuangan Konsolidasian ….. 9-87 …... Notes to the Consolidated Financial Statements

***************************

The original consolidated financial statements included herein are in
the Indonesian language.

PT HUMPUSS INTERMODA TRANSPORTASI Tbk.
DAN ANAK-ANAK PERUSAHAANNYAA/ND ITS SUBSIDIARIES

Halaman 1/87 Page

NERACA KONSOLIDASIAN CONSOLIDATED BALANCE SHEETS
31 DESEMBER 2008 DAN 2007 DECEMBER 31, 2008 AND 2007
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

Catatan/
2008 Notes 2007
AKTIVA ASSETS

Aktiva Lancar Current Assets
Kas dan setara kas 230.750.339 3f,4 246.051.569 Cash and cash equivalents
Kas yang dijaminkan 23.396.612 6 15.796.933 Cash collateral accounts
Dana yang dikuasai pihak yang
mempunyai hubungan istimewa 112.083.332 7 125.873.264 Funds held by related party
Dana yang dibatasi penggunaannya 91.324.251 5 - Restricted funds
Piutang usaha - setelah dikurangi Trade receivables - net of
penyisihan piutang ragu-ragu allowance for doubtful debts
sebesar Rp17.741.778 of Rp17,741,778
(2007: Rp5.067.436) (2007: Rp5,067,436)
- Pihak ketiga 57.088.453 3g,8 55.647.348 Third parties -
- Pihak yang mempunyai
hubungan istimewa 1.362.191 3c,3g,8 2.585.019 Related parties -
Persediaan 9.586.367 3h,9 8.234.887 Inventories
Pajak dibayar dimuka 1.936.053 3p,26a 23.028.857 Prepaid taxes
Aktiva lancar lain-lain 37.526.904 10 28.958.486 Other current assets
Jumlah Aktiva Lancar 565.054.502 506.176.363 Total Current Assets

Aktiva Tidak Lancar Non-Current Assets
Dana yang dibatasi penggunaannya - 5 97.525.243 Restricted funds
Piutang hubungan istimewa 92.851.306 3c,3g,11 46.375.109 Due from related parties
Aktiva pajak tangguhan, bersih 1.455.025 26c 1.233.141 Deferred tax assets, net
Aset tetap - setelah dikurangi akumulasi Fixed assets - net of accumulated
penyusutan Rp1.772.009.409 depreciation of Rp1,772,009,409
(2007: Rp1.435.085.945) 2.165.357.547 3k,13,48 1.319.229.562 (2007: Rp1,435,085,945)
Biaya ditangguhkan - setelah dikurangi Deferred charges -
akumulasi amortisasi net of accumulated amortization
Rp26.651.297 of Rp26,651,297
(2007: Rp26.849.291) 696.190 14 814.228 (2007: Rp26,849,291)
Biaya pengedokan Deferred vessel
kapal ditangguhkan 14.041.236 15,48 - dry-docking costs
Uang jaminan 81.238.865 16 69.426.678 Security deposits
Aktiva tidak lancar lain-lain 47.007.653 17,48 7.534.640 Other non-current assets
Jumlah Aktiva Tidak Lancar 2.402.647.822 1.542.138.601 Total Non-Current Assets
JUMLAH AKTIVA 2.967.702.324 2.048.314.964 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of
konsolidasian secara keseluruhan. the consolidated financial statements.
The original consolidated financial statements included herein are in
the Indonesian language.

PT HUMPUSS INTERMODA TRANSPORTASI Tbk.
DAN ANAK-ANAK PERUSAHAANNYAA/ND ITS SUBSIDIARIES

Halaman 2/87 Page

NERACA KONSOLIDASIAN (lanjutan) CONSOLIDATED BALANCE SHEETS (continued)
31 DESEMBER 2008 DAN 2007 DECEMBER 31, 2008 AND 2007
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

Catatan/
2008 Notes 2007
KEWAJIBAN DAN EKUITAS LIABILITIES AND
SHAREHOLDERS’ EQUITY

KEWAJIBAN LIABILITIES
Kewajiban Lancar Current Liabilities
Hutang usaha 19.293.657 18 21.751.394 Trade payables
Hutang dividen 91.850 19 1.262.076 Dividends payable
Hutang pajak 18.572.308 26b 10.087.782 Taxes payable
Hutang lain-lain 31.560.684 20 8.155.925 Other payables
Biaya yang masih harus dibayar dan Accruals and advances
uang muka diterima 90.062.105 21 30.417.308 received
Pendapatan ditangguhkan 58.852.429 3o,22 31.254.475 Deferred income
Bagian kewajiban jangka panjang yang Current portion of long-term
jatuh tempo dalam waktu satu tahun: liabilities:
- Hutang sewa pembiayaan 72.218.304 3l,23 873.247 Finance lease liabilities -
- Hutang investasi 123.348.383 28 98.060.189 Investment loans -
- Hutang pembelian kapal Vessel purchase loans -
- Pihak ketiga 57.309.223 27 14.213.645 Third parties -
- Pihak yang mempunyai
hubungan istimewa 68.764.511 27 54.666.797 Related parties -
- Hutang obligasi 153.190.688 3v,3w,29 - Bonds payable -
Jumlah Kewajiban Lancar 693.264.142 270.742.838 Total Current Liabilities

Kewajiban Tidak Lancar Non-Current Liabilities
Hutang pihak yang mempunyai
hubungan istimewa 491.717 3c,24 637.306 Due to related parties
Pendapatan ditangguhkan 20.381.105 3o,22 550.933 Deferred income
Hutang investasi - 28 105.809.160 Investment loan
Hutang pembelian kapal Vessel purchase loans
- Pihak ketiga - 27 49.160.322 Third parties -
- Pihak yang mempunyai
hubungan istimewa - 27 58.986.756 Related parties -
Hutang obligasi - 3v,3w,29 168.764.430 Bonds payable
Hutang sewa pembiayaan 600.918.165 3l,23 - Finance lease liabilities
Kewajiban imbalan kerja 6.800.425 3r,25b 3.807.408 Employee benefits liabilities
Jumlah Kewajiban Tidak Lancar 628.591.412 387.716.315 Total Non-Current Liabilities
JUMLAH KEWAJIBAN 1.321.855.554 658.459.153 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of
konsolidasian secara keseluruhan. the consolidated financial statements.
The original consolidated financial statements included herein are in
the Indonesian language.

PT HUMPUSS INTERMODA TRANSPORTASI Tbk.
DAN ANAK-ANAK PERUSAHAANNYAA/ND ITS SUBSIDIARIES

Halaman 3/87 Page

NERACA KONSOLIDASIAN (lanjutan) CONSOLIDATED BALANCE SHEETS (continued)
31 DESEMBER 2008 DAN 2007 DECEMBER 31, 2008 AND 2007
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

Catatan/
2008 Notes 2007

Hak pemegang saham minoritas
pada anak-anak perusahaan Minority interests in
yang dikonsolidasikan 39.681.202 30 29.627.193 c onsolidated subsidiaries

EKUITAS SHAREHOLDERS’ EQUITY
Modal saham Share capital
Saham biasa nilai nominal Common shares of
Rp50 (Rupiah penuh) Rp50 (full amount)
per saham par value per share
Authorized capital -
Modal dasar - 6.000.000.000 saham 6,000,000,0000 shares
Modal ditempatkan dan disetor Issued and fully paid capital -
penuh - 4.661.183.654 saham 4,661,183,654 shares
(2007: 4.500.000.000 saham) 233.059.183 31 225.000.000(2007: 4,500,000,000 shares)
Tambahan modal disetor 71.782.034 32 12.950.000 Additional paid in capital
Difference in the value
of restructuring transactions
Selisih nilai transaksi restrukturisasi between entities under
entitas sepengendali (622.992.982) 3c,33 (622.992.982) common control
Selisih kurs karena penjabaran Foreign currency translation
laporan keuangan 650.534.956 34 333.992.334 adjustments
Saldo laba 1.369.852.864 1.507.349.753 Retained earnings
1.702.236.055 1.456.299.105
Dikurangi: Less:
Saham yang diperoleh kembali (96.070.487 ) 3u,31 (96.070.487 ) Treasury stock
TOTAL SHAREHOLDERS’
JUMLAH EKUITAS 1.606.165.568 1.360.228.618 EQUITY

JUMLAH KEWAJIBAN TOTAL LIABILITIES AND
DAN EKUITAS 2.967.702.324 2.048.314.964 SHAREHOLDERS’ EQUITY

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of
konsolidasian secara keseluruhan. the consolidated financial statements.
The original consolidated financial statements included herein are in
the Indonesian language.

PT HUMPUSS INTERMODA TRANSPORTASI Tbk.
DAN ANAK-ANAK PERUSAHAANNYAA/ND ITS SUBSIDIARIES

Halaman 4/87 Page

LAPORAN LABA RUGI KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
TAHUN YANG BERAKHIR PADA TANGGAL- PROFIT AND LOSS
TANGGAL 31 DESEMBER 2008 DAN 2007 YEARS ENDED DECEMBER 31, 2008 AND 2007
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

Catatan/
2008 Notes 2007 (*)

Pendapatan Usaha 930.316.493 3q,37,39 690.302.790 Revenue
Beban Langsung 693.799.297 3q,38 404.568.903 Direct Expenses
Laba Kotor 236.517.196 285.733.887 Gross Profit

Beban Usaha Operating Expenses
Penjualan 6.428.223 3.412.318 Selling
Umum dan administrasi 130.339.316 40 83.313.957 General and administrative
Jumlah Beban Usaha 136.767.539 86.726.275 Total Operating Expenses
Laba Usaha 99.749.657 199.007.612 Operating Profit

Pendapatan/(Beban) Lain-lain Other Income/(Expenses)
Beban bunga (88.668.740) 35 (73.205.309) Interest expense
Pendapatan bunga 10.317.107 18.584.383 Interest income
Foreign exchange
Rugi selisih kurs, bersih (139.907.240) (25.161.852) losses, net
Pendapatan lain-lain 89.684.642 41 155.875.053 Other income
Beban lain-lain (14.429.896 ) 42 (11.564.669 ) Other expenses
Jumlah (Beban)/ Total Other (Expenses)/
Pendapatan Lain-lain (143.004.127 ) 3q 64.527.606 Income
(Rugi)/Laba Sebelum Pajak (Loss)/Profit Before
Penghasilan (43.254.470) 263.535.218 Corporate Income Tax

(Beban)/Manfaat Pajak Corporate Income Tax
Penghasilan (Expense)/Benefit
Kini (13.920.315) 26a (14.752.124) Current
Tangguhan 221.883 26c 863.422 Deferred
(13.698.432) (13.888.702 )
(Rugi)/Laba Bersih Sebelum Net (Loss)/Profit Before
Hak Minoritas (56.952.902) 249.646.516 Minority Interests
Hak Minoritas Atas Laba Bersih Minority Interests in
Anak Perusahaan (9.726.672 ) 30 (9.638.242 ) Net Profit of Subsidiaries
(Rugi)/Laba Bersih (66.679.574 ) 240.008.274 Net (Loss)/Profit
Basic Operating Profit
Laba Usaha Per Saham Dasar Per Share
(Rupiah penuh) 23 3t 46 (full amount)

(Rugi)/Laba Bersih Per Saham Dasar Basic Net (Loss)/Profit
(Rupiah penuh) (15 ) 3t 55 Per Share (full amount)

(*) Setelah direklasifikasi (Catatan 48) (*) As reclassified (Note 48)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of
konsolidasian secara keseluruhan. the consolidated financial statements.
The original consolidated financial statements included herein are in
Indonesian language.

PT HUMPUSS INTERMODA TRANSPORTASI Tbk.
DAN ANAK-ANAK PERUSAHAANNYAA/ND ITS SUBSIDIARIES

Halaman 5/87 Page

LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL YEARS ENDED DECEMBER 31, 2008 AND 2007
31 DESEMBER 2008 DAN 2007 (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

Selisih
nilai transaksi
restrukturisasi
entitas Selisih
sepengendali/ kurs karena Laba belum
Difference penjabaran direalisasi atas Saldo laba
in the value of laporan efek tersedia yang belum
restructuring keuangan/ untuk dijual/ ditentukan
Tambahan transactions Foreign Unrealized gain penggunaannya/ Saham yang
modal disetor/ between currency on available Unappropriated diperoleh
Catatan/ Modal saham/ Additional paid entities under translation for sale retained kembali/ Jumlah/
Notes Share capital in capital common control adjustments securities earnings Treasury stock Total
Saldo tanggal 31 Desember 2006 225.000.000 12.950.000 (622.992.982) 274.329.701 171.331 1.309.249.229 (96.070.487) 1.102.636.792 Balance at December 31, 2006

Laba bersih - - - - - 240.008.274 - 240.008.274 Net profit
Selisih kurs karena penjabaran Foreign currency
laporan keuangan 34 - - - 59.662.633 - - - 59.662.633 translation adjustments
Laba direalisasi atas efek Realized loss on
tersedia untuk dijual - - - - (171.331) - - (171.331) available for sale securities
Dividen 43 - - - - - (41.907.750) - (41.907.750) Dividend
Saldo tanggal 31 Desember 2007 225.000.000 12.950.000 (622.992.982) 333.992.334 - 1.507.349.753 (96.070.487) 1.360.228.618 Balance at December 31, 2007

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the consolidated financial statements form an integral part of
dari laporan keuangan konsolidasian secara keseluruhan. the consolidated financial statements.