PT GUDANG GARAM Tbk DAN ANAK PERUSAHAAN/
PT GUDANG GARAM Tbk AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASUCONSOLIDATED FINANCIAL STATEMENTS
‘TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007/YEARS ENDED 31 DECEMBER 2008 AND 2007
ISUCONTENTS Halaman/Page
‘LAPORAN AUDITOR INDEPENDENIINDEPENDENT AUDITOR'S REPORT ~ 1-2
NERACA KONSOLIDASUCONSOLIDATED BALANCE SHEETS
31 DESEMBER 2008 DAN 2007/31 DECEMBER 2008 AND 2007... sence 3-4
LAPORAN LABA RUGI KONSOLIDASU/CONSOLIDATED STATEMENTS OF INCOME
‘TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007/
YEARS ENDED 31 DECEMBER 2008 AND 2007... enn 3
LAPORAN PERUBAHAN EKUITAS KONSOLIDASI/
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007/
YEARS ENDED 3] DECEMBER 2008 AND 2007 ...
LAPORAN ARUS KAS KONSOLIDASI/CONSOLIDATED STATEMENTS OF CASH FLOWS
‘TAHUN BERAKHIR 31 DESEMBER 2008 DAN 2007)
YEARS ENDED 31 DECEMBER 2008 AND 2007
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI.
‘NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
‘TAHUN BERAKIIR 31 DESEMBER 2008 DAN 2007/
YEARS ENDED 3] DECEMBER 2008 AND 2007 . . 8-44
PY Gudang Garam TokSiddharta Siddharta & Widjaja
Res
$0ed Floor Wisme GK
28, J. Jend. Sudan
‘akan 10210
indonosia
Laporan Auditor Independen
No.: L.08 - 1052 - 09/1T1,20.002
Para Pemegang Saham,
Dewan Komisaris dan Direksi
PT Gudang Garam Tok:
Kami telah mengauit nerace konsolidasi PT Gudang
Garam Tok (*Perseroan") dan anak perusahnan tanggal
31 Desember 2008 dan 2007, seta laporan laba rugi
konsolidasi,laporan perubahan ekuitas konsolidasi, dan
Taporan aris kas konsolidasi untuk tahun yang berakhir
pada tanggal-tanggaltersebut. Laporan keuengan
adalah tanggung jawab manajemen Perseroan,
‘Tanggung jawab kami terletak pada pernyataan
pendapat ataslaporan keuangan konsolidasi
berdasarkan audit kami,
Kami melaksanakan audit berdasarkan standar auditing
yang ditetapkan Institut Aloantan Publik Indonesia,
Standar tersebut mengharuskan Kami merencanakan
dan melaksanakan audit agar kami memperoleh
keyakinan memadai bahwa laporan keuangan bebas dati
salah saji materiel. Suatu audit meliputi pemeriksaan,
atas dasar pengujian, bukti-bukti yang mendukcang
jumlah-jumlah dan peagungkapen dalam laporan
kevangan. Aut juga meliputi peailaianatas prinsip
akuntansi yang digunakan dan estimasi signifikan yang
dlibvat oleh manajemen, serta penilaian techadap
penyajian laporan kevangan secara keseluruban. Kami
yakin bahwa audit kami memberikan dasar memadai
‘untuk menyataken pendapat.
fered Public Accountants
Telephooe +62 0)21 5742983
+82 (0) 21574 2688
$62 0)21 574 1777
6200)21 594277
Fox
Independent Auditor's Report
No.: L.08 - 1052 - 09/111.20.002
The Shareholders,
Board of Commissioners and Directors
PT Gudang Garam Tok:
We have audited the consolidated balance sheets of
PI Gudang Garam Tok (“the Company") and
subsidiaries as of 31 December 2008 and 2007, and the
related consolidated statements of income, changes in
shareholders’ equity, and cash flows for the years then
‘ended. These financial statements are the responsibility
of the Company's management. Our responsibility is to
express an opinion on these consolidated financial
statements based on our audits.
We conducted our audits in accordance with auditing
standards established by the Indonesian Institute of
Certified Public Accountants, Those standards require
that we plan and perform the audit o obtain reasonable
assurance about whether the financial statements are
‘free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An
audit also includes assessing the accounting principles
used and significant estimates made by management, as
well as evaluating the overall financial statement
presentation. We believe that our audits provide a
reasonable basis for our opinion.
PI Guang Garam Tok
‘eee Sete peers
Lense No, : KEP -252/KM.6/2002ame
‘Menurut pendapat kami, laporan keuangan konsolidasi
yang kami sebut di atas menyajikan secara wejar, dalam
semua bal yang matetal, psisi keuengan PT Gudang
Garam Tok dan anak perasahaan tanggel 31 Desember
2008 dan 2007, dan basil usaha, serta arus kas mereka
‘untuk tahun yang berakhir pada tanggal-tanggaltersebut
‘sesuai dengan prinsip akuntansi yang berlaku unum di
Indonesia
In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects,
the financial positon of PT Gudang Garam Tok and
subsidiaries as of 31 December 2008 and 2007, and the
resulis oftheir operations and their cash flows for the
‘pears then ended in conformity with accounting
brinciples generally accepted in Indonesia.
Siddharta Siddbarte & Widjaja
Kantor Akuntan Publik/Registered Public Accountants
at
Dra. Tobana Widjaja, CPA
Izin Akuntaa Publiki Public Accountant License No. 98.1.0194
Jakarta, 20 Maret 2009
Laporan keuangan konsolidesiterlampir tidak dimaksudkan
untuk meayajikan posi keuangan, has usaka dan arus kas
kkonsolidasiéesuai dengan prinsip dan praktek aluntansi
‘yang berlaku umum di negara dan wilayah fur selain
Indonesia. Standar, prosedur dan praitei untuk mengaudt
laporan keuangan Konsolidast tersebut adalah yang berlaku
‘umum dan diterapkan di Indonesia.
Jakarta, 20 March 2009
‘The accompanying consolidated fancial statements are not
Intended to procent the consolidated financial position,
results of eperations and cash flows tn accordance with
‘accounting principles and practices generally accepted in
‘countries and jurisdictions other than Indonesta. The
standards, procedures and practices to audit such
consolidated fancial statements are those generally
‘accepted and appliad in Indonesia.
PT Gudang Garam TokPT GUDANG GARAM Tbk DAN ANAK PERUSAHAAN/
PT GUDANG GARAM Tbk AND SUBSIDIARIES
NERACA KONSOLIDASUCONSOLIDATED BALANCE SHEETS
31 DESEMBER 2008 DAN 2007/31 DECEMBER 2008 AND 2007
Delarajutaanrupiah, keouli dinyatakan KiususiIn millions of rpiah, unless otherwise specified)
Catatan!
ASET Notes 2008
ASETLANCAR
KAS DAN SETARA KAS. 243 1,134,826
PIUTANG USAHA 2m.4,30,34
Piak tiga 186,553
Pihak yang merpunyai hubungan istimewa 1,900,887
PIUTANG LAIN-LAIN 5 Hise
PERSEDIAAN 24,6 13,528,987
PAJAK DIBAYAR DIMUKA 7 36,155
BIAYA DIBAYAR DIMUKA 2h 116,320
ASETLANCAR LAIN-LAIN 833 73,690
SJUMLAH ASET LANCAR 77,008,576
SET TIDAK LANCAR
INVESTASI PADA PERUSAHAAN
‘ASOSIAST 209. 9gil
INVESTASI JANGKA PANIANG LAIN 2610 -
ASET TETAP
Setelah dikurengi akumulasi penyusutan
sebesar Rp 4.405.343 juta pada
‘twhun 2008 dan Rp 3.690.669 juta pada
tahun 2007 2g11 6,608,094
GOODWILL
Seteleh diurangi akurulas! amortisasi
sebesar Rp 4.633 juta pada tahun 2008
dan Rp 4.324 juta pada tahun 2007 ai 1,544
ASET PAJAK TANGGUHAN, bersih 21S rr
ASET TIDAK LANCAR LAIN-LAIN 2412.33 __ 444,490
JUMLAH ASET TIDAK LANCAR, 7,058,383
SJUMLAH ASET 24,072,959
[Lihat Catatan atas Laporan Keuangan Konsolldast yang merupakan
‘agian tak terpisahlcan dari laporan keuangan,
2007 ASSETS
CURRENT ASSETS
486,586 (CASH AND CASH EQUIVALENTS
‘TRADE RECEIVABLES
273,232 Third parties
2,364,086 Related parties
1,956 OTHER RECEIVABLES
13,502,038, INVENTORIES
105,682 PREPAID TAXES
242,482 PREPAID EXPENSES
148,500 OTHER CURRENT ASSETS
THA TOTAL CURRENT ASSETS
NON-CURRENT ASSETS,
~ INVESTMENT IN ASSOCIATED COMPANY
6429 OTHER LONG-TERM INVESTMENTS
FIXED ASSETS
Net of accumulated depreciation
‘ef Rp 4,405,343 milion in 2008
cand Ro 3,690,669 milton
6410978 in 2007
coopwn
Net of accumulated amortization of
‘Rp 4,633 million in 2008 and
1853 ‘py 4,324 millon in 2067
- DEFERRED TAX ASSETS, net
236,119 (OTHER NON-CURRENT ASSETS
$655,389 TOTAL NON-CURRENT ASSETS
23,779,951 TOTAL ASSETS
‘See Notes to the Consolldated Financial Statements which
‘form an integral part of these financial statements.
PY Gudang Garam TokPT GUDANG GARAM Tbk DAN ANAK PERUSAHAAN/
PT GUDANG GARAM Tbk AND SUBSIDIARIES
NERACA KONSOLIDASI/CONSOLIDATED BALANCE SHEETS
31 DESEMBER 2008 DAN 2007/31 DECEMBER 2008 AND 2007
(Dalam jutaan rapiab, Kecuali dinyatakan khusus/In millions of rupiah, unless otherwise specified)
Catatan/
KEWAJIBAN DAN EKUITAS.
KEWAJIBAN LANCAR
PINJAMAN JANGKA PENDEK 13
HUTANG USAHA,
PithakKetiga
Pihak yang mempunyai hubungan itimewa
HUTANG PAJAK 215
HUTANG CUKAI DAN PPN ROKOK 16
BEBAN MASI HARUS DIBAYAR 1734
KEWAJIBAN LANCAR LAIN-LAIN 8
JUMLAH KEWAJTBAN LANCAR
KEWAJIBAN TIDAK LANCAR
KEWAJIBAN IMBALAN PASCA-KERIA
KEWANIBAN PAJAK TANGGUHAN, bersin
JUMLAH KEWAJTBAN TIDAK
LANCAR
20,19
AGS
AK MINORITAS 2b
EKUITAS
MODAL SAHAM, nilai nominal
Rp 500 (rupiah penuh) per saham:
‘Modal dasar:
2316.000.000 saham
‘Modal ditempatkan dan disetor penuh:
1,924.088,000 saham 120
AGIO SAHAM 12
SELISIH PENILAIAN KEMBALI ASET
‘TETAP
SALDO LABA
Dicadangkean 29
Belum dicadangkan
JUMLAH EKUITAS
2522
JUMLAH KEWAJIBAN
DAN EKUITAS
Notes
214 30,34
2008
4,331,923
161,207
13978
144.023
2,777,932
87,640
153,829
485,966
397,190
883,156
962,048
53,700
200,000
14,300,522
15,519,266
24,072,959,
Lihat Catatan atas Laporan Keuangan Konsolidasi yang merupakan
Dagian tak terpisahkan dari laporan keuangan,
LIABILITIES AND
2007 SHAREHOLDERS’ EQUITY
4,419,075, ‘SHORT-TERM LOANS
TRADE PAYABLES
193,858 Third parties
29,843, Related partes
167,362 TAXES PAYABLE
3,882,021 EXCISE DUTY AND VAT PAYABLES
59,152 ACCRUED EXPENSES
24,005 OTHER CURRENT LIABILITIES
715317 TOTAL CURRENT LIABILITIES
7 ‘LIABILITIES
(OBLIGATION FOR POST-EMPLOYMENT
394,741 BENEFITS
470,360 DEFERRED TAX LIABILITIES, net
TOTAL NON-CURRENT
865,101 ‘LIABILITIES
19,737 MINORITY INTEREST
* EOUITY
‘SHARE CAPITAL, par value of
Rp 500 (whole rupiah) per share:
Authortced capital:
2,316,000,000 shares
Issued and paid-up capital:
962,045 1,924, 088,000 shares
53,700 (CAPITAL PAID IN EXCESS OF PAR
93,129 ‘REVALUATION INCREMENT
‘RETAINED BARNINGS
: Appropriated
13,010,923 Unappropriated
14,119,796 TOTAL SHAREHOLDERS’ EQUITY
TOTAL LIABILITIES AND
23,779,951 ‘SHAREHOLDERS’ EQUITY
‘See Notes to the Consolidated Financial Statements which
form an integral part of these nancial statements,
PT Gudang Garam Tok