2012 Annual Report PT. Darya Varia Laboratoria Tbk
Transcript of 2012 Annual Report PT. Darya Varia Laboratoria Tbk
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PT Darya-Varia Laboratoria Tbk Annual Report2012Laporan Tahunan
Transparent, Honest Communicationand Collaboration
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk2
Laporan Manajemen
Management Report
DAFTAR ISITable of Contents
Visi, Misi dan Nilai-nilai Inti Perusahaan
Vision, Mission and Corporate Core Values
4
Sekilas Darya-Varia
Darya-Varia at a Glance
6
Prestasi dan Penghargaan
Recognitions and Awards
8
Tonggak Sejarah
Milestones
10
Peristiwa Penting Perseroan
Corporate Highlights
12
Ikhtisar Keuangan
Financial Highlights
14
Informasi Saham
Share Information
16
Laporan Dewan Komisaris
Report from the Board of Commissioners
20
Laporan DireksiReport from the Board of Directors
24
Tim Manajemen Operasional
Operating Management Team
29
Profil Perseroan
Corporate Profile
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 3
Tinjauan Keuangan
Financial Review
Informasi PerseroanCorporate Information
Tinjauan Bisnis dan Operasional
Business and Operational Review
Dewan Komisaris
Board of Commissioners
164
Direksi
Board of Directors
170
Komite Audit
Audit Committee
180
Struktur Pemegang Saham
Shareholding Structure
182
Struktur Organisasi
Organization Structure
183
Tanggung Jawab atas Laporan Tahunan 2012
PT Darya-Varia Laboratoria Tbk
The Responsibility for the 2012 Annual Report of
PT Darya-Varia Laboratoria Tbk
184
Informasi Perseroan LainnyaOther Corporate Information
185
Diskusi dan Analisa Manajemen
Management Discussion and Analysis
76
Laporan Keuangan
Financial Report
83
Tinjauan Bisnis
Business Review
32
Bisnis Obat Resep
Prescription Business
32
Bisnis Consumer Health
Consumer Health Business
36
Bisnis Ekspor dan Toll Manufacturing
Export and Toll Manufacturing Business
40
Tinjauan Operasional
Operational Review
42
Manufaktur dan Manajemen Material
Manufacturing and Materials Management
42
Sumber Daya Manusia dan Pengembangan Organisasi
Human Resources and Organization Development
46
Sistem Informasi dan Komunikasi
Information and Communication Systems
54
Tata Kelola Perusahaan
Corporate Governance
Laporan Tata Kelola Perusahaan
Corporate Governance Report
58
Tanggung Jawab Sosial PerusahaanCorporate Social Responsibility
72
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
VISI, MISI DAN NILAI-NILAI INTI PERUSAHAANVision, Mission and Corporate Core Values
Misi • Mission
Visi • Vision
Menjadi salah satu dari Lima Perusahaan Farmasi Terbesar di Indonesia.
To be a Top Five Pharmaceutical Company in Indonesia.
Kami membangun Indonesia yang sehat secara bertahap setiap
orang di setiap waktu, dengan menyediakan produk dan pelayanan
kesehatan yang bermutu dan terjangkau, serta mendorong promosi
kesehatan, bekerja sama dalam sebuah keluarga “BERSATU”.
We are building a healthy Indonesia one person at a time, by providingaffordable, quality health care products and services, and advocating
for health promotion, working together as one “BERSATU” family.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 5
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk6
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
SEKILAS DARYA-VARIADarya-Varia at a Glance
PT Darya-Varia Laboratoria Tbk (“Darya-Varia” atau Perseroan) adalah
perusahaan farmasi yang memulai operasinya di Indonesia pada 1976
dan menjadi perusahaan terbuka pada 1994. Sebagai bagian dari
rencana pengembangannya di 1995 Perseroan mengakuisisi PT Pradja
Pharin (Prafa), dan memperkuat bisnis Perseroan dalam memproduksi
berbagai macam produk obat resep dan Consumer Health.
Darya-Varia memiliki dua fasilitas manufaktur kelas dunia di Gunung
Putri dan Citeureup Bogor, keduanya bersertifikat Cara Pembuatan
Obat yang Baik (CPOB) ASEAN, memproduksi merek-merek produk
Perseroan serta toll manufacturing bagi para mitra bisnis domestikdan internasional, baik untuk kebutuhan pasar lokal maupun ekspor.
Pabrik Darya-Varia di Gunung Putri, Bogor, memproduksi kapsul gelatin
lunak dan produk-produk cair, sementara pabrik Prafa di Citeureup,
Bogor, khusus memproduksi injeksi steril dan produk-produk
padat. Darya-Varia juga melakukan kerja sama toll manufacturing
dengan perusahaan afiliasinya, PT Medifarma Laboratories, di pabrik
Cimanggis, Depok.
Sejalan dengan misi Perseroan untuk “membangun Indonesia
yang sehat secara bertahap setiap orang di setiap waktu”, Darya-
Varia selama bertahun-tahun telah memproduksi produk-produk
berkualitas tinggi dan membangun merek yang kuat, terpercaya dan
PT Darya-Varia Laboratoria Tbk (“Darya-Varia” or “the Company”) is a
pharmaceutical company in Indonesia, beginning its operations in
1976 and becoming a public company in 1994. As part of an expansion
plan, in 1995 it acquired PT Pradja Pharin (Prafa), and proceeded to
build a wide range of Prescription and Consumer Health products.
Darya-Varia operates two world class manufacturing facilities, in
Gunung Putri and Citeureup Bogor, both ASEAN current Good
Manufacturing Practice (cGMP) certified, manufacturing its own
brands as well as toll manufacturing for national and multinationalprincipals, both for local and export markets.
The Darya-Varia Plant in Gunung Putri, Bogor, specializes in
manufacturing soft gelatin capsules and liquid products, while the
Prafa plant in Citeureup, Bogor, specializes in the manufacturing
sterile injections and solids. The Company also toll manufactures with
its affiliate company, PT Medifarma Laboratories, at its Cimanggis,
Depok plant.
In line with its mission to “build a healthy Indonesia, one person at
a time”, Darya-Varia has, through the years, produced high quality
products and built strong, respected brands recognized throughout
Indonesia. We shall continue to do so and plan to expand our foot
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 7
print to other health segments, in line with our vision to be a top fivepharmaceutical company in Indonesia.
Currently 92.66% of Darya-Varia shares are owned by Blue Sphere
Singapore Pte.Ltd. (BSSPL). BSSPL is an affiliate of United Laboratories,
Inc. (Unilab). A summary of such corporate actions is further described
in the Milestones of Darya-Varia.
Unilab was established in 1945, with head office in the Philippines. It
is the Philippines’ largest pharmaceutical company, and has a network
of affiliates across Asia, including Indonesia, Vietnam, Myanmar,
Thailand, Malaysia, Singapore, Laos, Cambodia and China.
dikenal di seluruh Indonesia. Kami akan melanjutkan upaya tersebutdan berencana untuk memperluas bisnis kami di segmen kesehatan
yang lain, seiring dengan visi kami menjadi salah satu dari lima
perusahaan farmasi terbesar di Indonesia.
Saat ini 92,66% saham Darya-Varia dimiliki oleh Blue Sphere Singapore
Pte.Ltd. (BSSPL). BSSPL merupakan afiliasi dari United Laboratories,
Inc. (Unilab). Ringkasan kegiatan korporat selengkapnya dapat dibaca
di halaman Tonggak Sejarah Darya-Varia.
Unilab berdiri pada tahun 1945 dengan kantor pusat di Filipina. Unilab
merupakan perusahaan farmasi terbesar di Filipina dan memiliki
jaringan afiliasi yang tersebar di seluruh Asia termasuk Indonesia,
Vietnam, Myanmar, Thailand, Malaysia, Singapura, Laos, Kamboja
dan Cina.
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
PRESTASI DAN PENGHARGAANRecognitions and Awards
Indonesia Brand Champion 2012
untuk DECOLGEN diberikan oleh
The Marketeers bekerja sama
dengan MarkPlus Insight
Indonesia Brand Champion 2012
for DECOLGEN presented by
The Marketeers in cooperation
with MarkPlus Insight
Top Brand Award untuk
ENERVON-C diberikan oleh
Frontier Consulting Group
bekerja sama dengan
majalah Marketing
Top Brand Award for ENERVON-C
presented by Frontier Consulting
Group in cooperation with
Marketing magazine
Indonesia Brand Champion 2012
untuk ENERVON-C diberikan oleh
The Marketeers bekerja sama
dengan MarkPlus Insight
Indonesia Brand Champion 2012
for ENERVON-C presented by
The Marketeers in cooperation
with MarkPlus Insight
Top Brand for Teens Award untuk
ENERVON-C diberikan oleh
Frontier Consulting Group
bekerja sama dengan
majalah Marketing
Top Brand for Teens Award for
ENERVON-C presented by Frontier
Consulting Group in cooperation
with Marketing magazine
Indonesia Brand Champion 2012
untuk NATUR-E diberikan oleh
The Marketeers bekerja sama
dengan MarkPlus Insight
Indonesia Brand Champion
2012 for NATUR-E presented by
The Marketeers in cooperation
with MarkPlus Insight
ICSA Award 2012 untuk
ENERVON-C diberikan oleh
Frontier Consulting Group bekerja
sama dengan majalah SWA
ICSA Award 2012 for ENERVON-C
presented by Frontier Consulting
Group in cooperation with
SWA magazine
Top Brand Award untuk
DECOLGEN diberikan oleh
Frontier Consulting Group
bekerja sama dengan
majalah Marketing
Top Brand Award for DECOLGEN
presented by Frontier Consulting
Group in cooperation with
Marketing magazine
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 9
Netizen Award untuk ENERVON-C
diberikan oleh The Markeeters
bekerja sama dengan
Markplus Insight
Netizen Award for ENERVON-C
presented by The Marketeers in
cooperation with Markplus Insight
Word of Mouth Marketing Award
untuk DECOLGEN diberikan oleh
Onbee research bekerja sama
dengan majalah SWA
Word of Mouth Marketing Award
for DECOLGEN presented by
Onbee research in cooperation
with SWA magazine
Satria Brand Award 2012 untuk
ENERVON-C diberikan oleh Suara
Merdeka bekerja sama dengan
Indoresearch
Satria Brand Award 2012 for
ENERVON-C presented by Suara
Merdeka in cooperation with
Indoresearch
Perusahaan Pengelola
Lingkungan Industri Terbaik untuk
Pabrik Darya-Varia diberikan oleh
Bupati Bogor
Best Company of Industrial
Environment Management for
Darya-Varia Plant presented by
Bogor Regent
Social Media Award untuk
ENERVON-C diberikan oleh
Frontier Consulting Group bekerja
sama dengan majalah Marketing
Social Media Award for
ENERVON-C presented by Frontier
Consulting Group in cooperation
with Marketing magazine
5-Star Quality Product 2012 untuk
DECOLGEN diberikan oleh Global
Customer Satisfaction Standard of
Indonesia
5-Star Quality Product 2012 for
DECOLGEN presented by Global
Customer Satisfaction Standard of
Indonesia
Indonesia’s Most Favorite Women
Award untuk ENERVON-C
diberikan oleh The Markeeters
bekerja sama dengan
Markplus Insight
Indonesia’s Most Favorite Women
Award for ENERVON-C presented
by The Markeeters in cooperation
with Markplus Insight
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
JUNE
Aliansi strategis dengan First
Pacific Company Ltd., Hong Kong.
Strategic alliance with First Pacific
Company Ltd., Hong Kong.
JUNE
Darya-Varia memulai sinergi dengan
afiliasi-afiliasinya di bawah Unilab Group
di bidang Pemasaran (Ethical & OTC),
Pengembangan Bisnis dan Optimalisasi
Penggunaan Jasa dan Fasilitas.
Darya-Varia established synergies with
affiliates under the Unilab Group in
Marketing (Ethical & OTC), Business
Development and Shared Services &
Facilities.
OCTOBER
Penawaran Perdana untuk
10.000.000 saham.
Initial Public Offering of 10,000,000 shares.
DECEMBER
Far East Drug (BVI) Co. Ltd. (FED), afiliasi
Unilab, mengakuisisi 100% saham DVL
Investment Ltd. (DVLIL) dari First Pacific
Co. Ltd. HK. DVLIL memiliki 89,5% saham
pada Darya-Varia.
Far East Drug (BVI) Co. Ltd. (FED), an
affilliate of Unilab, acquired 100% of the
shares of DVL Investment Ltd. (DVLIL)
from First Pacific Co. Ltd. HK. DVLIL owned
89.5% of Darya-Varia.
FEBRUARY
Darya-Varia didirikan dengan nama
PT Darya-Varia Laboratoria.
Founded and named PT Darya-Varia
Laboratoria.
APRIL
FED membeli 17.716.940 saham
Darya-Varia melalui penawaran tender
sehingga FED menjadi pemegang saham
Darya-Varia sebesar 3,16%.
FED purchased 17,716,940 shares of
Darya-Varia through a tender offer, leaving
FED with a 3.16% stake in Darya-Varia.
TONGGAK SEJARAHMilestones
1976
2002
1989
2003
1994
2001
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Kegiatan PROKITA (PROgram KInerja kiTA), ajang
kompetisi di tiga pabrik dengan tujuan perbaikan
berkesinambungan sebagai bagian dari Total Quality
Management dilaksanakan di pabrik Darya-Varia,
Gunung Putri.
PROKITA (PROgram KInerja kiTA), a program that competes three plants,
aimed for the continuous improvements as part of the Total Quality
Management, was held at Darya-Varia plant, Gunung Putri.
Perseroan mengadakan BERSATU Camp untuk
karyawan pabrik Prafa, sebagai bagian dari kampanye
internalisasi nilai-nilai perusahaan: BERSATU.
The Company conducted BERSATU Camp for Prafa plant employees at Prafa
plant, Bogor, as part of BERSATU (Corporate Core Values) internalization
campaign.
DECOLGEN HERBAFLU, produk baru yang berkhasiat
mengatasi gejala tidak enak badan/masuk angin,
diluncurkan.
DECOLGEN HERBAFLU was launched, a new product that is useful to relieve
onset-cold symptoms.
Perseroan menyelenggarakan Program Beasiswa
berkala, dimulai sejak 20 Februari sampai 7 Desember
2012. Program ini memberikan pendalaman berupa
observasi dan praktek di rumah sakit pendidikan
mitra di Filipina dan Vietnam untuk sejumlah dokter
potensial dari Persatuan Gastroenterologi Indonesia (PGI) dan Perhimpunan
Dokter Spesialis Kardiovaskular Indonesia (PERKI). Sejak 2012, Perseroan
juga memberikan kesempatan bagi dokter potensial dari Perhimpunan
Obstetri Ginekologi Indonesia (POGI) dan Perhimpunan Dokter Spesialis
Bedah Digestif Indonesia (IKABDI).
The Company conducted p eriodic Fellowship Programs, from February 20
to December 7, 2012. This program provided observational and hands-on
immersion in partner teaching hospitals in the Philippines and Vietnam to
a number of potential doctors from Persatuan Gastroenterologi Indonesia
(PGI) and Perhimpunan Dokter Spesialis Kardiovaskular Indonesia /IndonesianHeart Association (PERKI). Since 2012, we also started offering opportunity
for potential doctors from POGI (Perhimpunan Obstetri Ginekologi Indonesia)
and IKABDI (Perhimpunan Dokter Spesialis Bedah Digestif Indonesia).
Perseroan mengadakan BERSATU Camp untuk
karyawan pabrik Darya-Varia di Hotel Royal Safari
Garden, Bogor, sebagai bagian dari kampanye
internalisasi nilai-nilai perusahaan: BERSATU.
The Company conducted BERSATU Camp for Darya-Varia plant employees,
at Royal Safari Garden Hotel, Bogor, as part of BERSATU (Corporate Core
Values) internalization campaign.
PERISTIWA PENTING PERSEROANCorporate Highlights
19March20February
16March
April
21March
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 13
Rapat Umum Pemegang Saham Tahunan, Rapat
Umum Pemegang Saham Luar Biasa dan Paparan
Publik diadakan di Hotel Dharmawangsa, Jakarta.
The Annual General Meeting of Shareholders, the Extraordinary General
Meeting of Shareholders and Public Expose were held at Dharmawangsa
Hotel, Jakarta.
Perseroan mengadakan BERSATU Camp untuk
karyawan Kantor Pusat di pabrik Darya-Varia, Bogor,
sebagai bagian dari kampanye internalisasi nilai-nilai
perusahaan: BERSATU.
The Company conducted BERSATU Camp for Darya-Varia HO employees
at Darya-Varia plant, Bogor, as part of BERSATU (Corporate Core Values)
internalization campaign.
NATUR-E SKIN NUTRIENT SYSTEM diluncurkan,
terdiri dari rangkaian produk perawatan kulit dari
luar berupa Face Cream dan Hand & Body Lotion,
melengkapi kapsul NATUR-E.
The NATUR-E SKIN NUTRIENT SYSTEM was launched, comprised of Face
Cream and Hand & Body Lotion to complement NATUR-E Soft Capsule.
Medical Science Center yang keenam diresmikan di
RSPAD Gatot Subroto, Jakarta.
The sixth Medical Science Center was launched at
RSPAD Gatot Subroto, Jakarta.
Medical Science Center yang ketujuh diresmikan di
RSUP Dr. Moh. Hoesin, Palembang.
The seventh Medical Science Center was launched at
RSUP Dr. Moh. Hoesin, Palembang.
Darya-Varia bekerja sama dengan Dinas Kesehatan
Kabupaten Bogor dan Dinas Kesehatan Kota Depok
melakukan pemberdayaan kader Posyandu.
The Company started community clinics (Posyandu) cadre empowerment
Program works hand in hand with Bogor Regency Health Service and City
of Depok Health Service.
HOBAT memperoleh sertifikasi Halal dari Majelis Ulama Indonesia (MUI).
HOBAT product acquired Halal certification from Majelis Ulama Indonesia
or Indonesian Islamic Scholar Council (MUI).
NATUR-E memperoleh sertifikasi Halal dari Majelis Ulama Indonesia (MUI).
NATUR-E acquired Halal certification from MUI.
16May
28May
25June
27June
June
11July
19September
October
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk14
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
IKHTISAR KEUANGANFinancial Highlights
Angka-angka pada seluruh tabel dan grafik menggunakan notasi bahasa Inggris(Dalam ribuan Rupiah, kecuali disebutkan lain)
Numerical notations in all tables and graphs are in English(In thousand Rupiah, except stated otherwise)
Uraian 2008 2009 2010 2011 2012 Description
Laporan Laba Rugi Statements of Income
Penjualan Neto* 553,346,541 817,146,252 869,405,028 899,632,048 1,087,379,869 Net Sales*
Laba Bruto* 349,421,121 484,051,296 527,855,139 550,612,964 651,109,890 Gross Income*
Laba Usaha 102,371,577 108,222,954 150,021,740 160,177,738 196,165,866 Operating Income
Laba Bersih 70,819,094 72,272,233 110,880,522 120,915,340 148,909,089 Net Income
Jumlah Saham yang Beredar
(jumlah saham penuh)
1,120,000,000 1,120,000,000 1,120,000,000 1,120,000,000 1,120,000,000 Number of Shares Outstanding
(full number of Shares)Laba Bersih per Saham (Rupiah
penuh)
63 64 99 108 133 Net Income per Share (full
Rupiah)
Laporan Posisi Keuangan Statements of Financial
Position
Aset Lancar 457,417,280 605,397,323 650,140,509 696,925,499 826,342,540 Current Assets
Jumlah Aset * 633,749,994 779,998,072 848,256,622 922,945,318 1,074,691,476 Total Assets*
Kewajiban Lancar * 109,142,454 197,189,955 173,069,901 142,423,794 191,717,606 Current Liabilities*
Jumlah Kewajiban * 125,900,699 225,076,544 207,654,572 195,027,928 233,144,997 Total Liabilities*
Modal Kerja Bersih* 348,274,826 408,207,368 477,070,608 554,501,705 634,624,934 Net Working Capital*
Ekuitas 507,849,295 554,921,528 640,602,050 727,917,390 841,546,479 Equity
Jumlah Investasi 42,653,415 21,582,246 52,593,524 66,600,851 54,943,128 Investments
Rasio-rasio Keuangan* Financial Ratios*
Marjin Laba Bruto 63.1% 59.2% 60.7% 61.2% 59.9% Gross Profit Margin
Marjin Laba Bersih 12.8% 8.8% 12.8% 13.4% 13.7% Net Income Margin
Rasio Laba Bersih terhadapJumlah Aset
11.2% 9.3% 13.1% 13.1% 13.8% Ratio of Net Income to TotalAssets
Rasio Laba Bersih terhadap
Ekuitas
13.9% 13.0% 17.3% 16.6% 17.7% Ratio of Net Income to Equity
Rasio Lancar 4.19 3.07 3.76 4.89 4.31 Current Ratio
Rasio Kewajiban terhadapEkuitas
0.25 0.41 0.32 0.27 0.28 Liabilities to Equity Ratio
Rasio Kewajiban terhadap
Aktiva
0.20 0.29 0.24 0.21 0.22 Liabilities to Assets Ratio
Catatan:
* Beberapa angka perbandingan dalam laporan keuangan konsolidasian
tahun 2008-2011 telah direklasifikasi agar sesuai dengan penyajian laporan
keuangan tahun 2012. Dengan demikian, beberapa rasio-rasio keuangan
telah disesuaikan.
Note:
* Certain comparative figures in the 2008-2011 consolidated financial
statements have been reclassified to conform to the 2012 financial
statements presentation. Accordingly, certain financial ratios have been
restated.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 15
2008
2008
2008
2008
2008
2009
2009
2009
2009
2009
2010
2010
2010
2010
2010
2011
2011
2011
2011
2011
2012
2012
2012
2012
2012
553
12.8
13.9
102
63
817
8.8
13.0
108
64
869
12.8
17.3
150
99
900
13.4
16.6
160
108
1,087
13.7
17.7
196
133
Penjualan Neto (miliar Rp)
Net Sales (billion Rp)
Marjin Laba Bersih (%)
Net Income Margin (%)
Rasio Laba Bersih terhadap Ekuitas (%)
Ratio of Net Income to Equity (%)
Laba Usaha (miliar Rp) Operating Income (billion Rp)
Laba Bersih per Saham (Rp penuh)
Net Income per Share (full Rupiah)
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk16
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
INFORMASI SAHAMShare Information
Darya-Varia di Bursa Efek IndonesiaDarya-Varia on the Indonesia Stock Exchange
Triwulan
Quarter
Harga (Rp) Price (Rp)
Tertinggi
Highest
Terendah
Lowest
Penutupan
ClosingVolume
2012
I 1,300 1,160 1,230 1,076,000
II 1,430 1,200 1,290 11,268,500
III 1,820 1,230 1,680 7,868,500
IV 1,850 1,560 1,690 5,241,500
Selama Tahun Laporan
During the Year1,850 1,160 1,690 25,454,500
2011
I 1,200 890 1,060 383,500
II 1,270 1,030 1,120 998,000
III 1,280 1,050 1,200 1,343,000
IV 1,280 1,100 1,150 708,000
Selama Tahun Laporan
During the Year1,280 890 1,150 3,432,500
Dividen untuk Tahun Buku
Dividend for Financial Year2011 2010
Dividen Tunai per Saham (Rp)
Cash Dividend per Share (Rp)31.5 30
2,000
1,500
1,000
500
0
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Closing Price
Transaction Volume
C l o s i n g P r i c e
T r a n s a c t i o n V o l u m e
2012
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 17
Kronologis Pencatatan SahamChronological Share Listing Overview
Pemegang SahamShareholders
Pencatatan pada Bursa Efek Indonesia
(sebelumnya Bursa Efek Jakarta)
Jumlah Saham
Number of Shares
Listing on the Indonesia Stock Exchange
(previously Jakarta Stock Exchange)
12 Oktober 1994
Penawaran Saham Perdana10,000,000
12 October 1994
Initial Public Offering
11 November 1994
Pencatatan Seluruh Saham31,250,000
11 November 1994
Company Listing
16 Agustus 1995
Pemecahan Saham dari nilai nominal Rp1.000
menjadi Rp500 per Saham
62,500,000
16 August 1995
Change in the nominal value of Shares from Rp1,000
to Rp500 per Share (Stock Split)
28 Agustus 1995
Saham Bonus (1 untuk 1 Saham)125,000,000
28 August 1995
Bonus Shares (1 : 1 Share)
15 April 1996
Penawaran Umum Terbatas I (15.000.000 Saham)140,000,000
15 April 1996
Right Issue I (15,000,000 Shares)
15 Juni 1998
Penawaran Umum Terbatas II (420.000.000 Saham)560,000,000
15 June 1998
Right Issue II (420,000,000 Shares)
23 Juni 2010
Perubahan nilai nominal Saham dari Rp500 menjadi
Rp250 per Saham
1,120,000,000
23 June 2010
Change in the nominal value of Shares from Rp500
to Rp250 per Share (Stock Split)
2012 2011
Jumlah Lembar Saham
Number of Shares %
Jumlah Lembar Saham
Number of Shares %
Blue Sphere Singapore Pte. Ltd. 1,037,800,912 92.66 1,037,800,912 92.66
Publik Public 82,199,088 7.34 82,199,088 7.34
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk18
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Laporan ManajemenManagement Report
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
LAPORAN DEWAN KOMISARISReport from the Board of Commissioners
Pemegang Saham yang Terhormat,
Ekonomi Indonesia telah menunjukkan ketahanannya
ditengah-tengah situasi ekonomi global yang terus melemah
sejak krisis finansial tahun 2008-2009, dimana Indonesia mencatat
pertumbuhan Produk Domestik Bruto/Gross Domestic Product (GDP)
kurang lebih 6,3%, membuat Indonesia menjadi salah satu negara
dengan pertumbuhan ekonomi tercepat dan konsisten di dunia.
Peningkatan pendapatan per kapita dan akses kredit dengan tingkat
suku bunga yang menguntungkan mendukung pertumbuhan kelas
menengah, yang selanjutnya mendorong konsumsi domestik yang
terus meningkat. Darya-Varia telah meningkatkan kemampuannya
dalam lingkungan bisnis yang positif ini untuk memenuhi permintaan
yang terus meningkat dan mengejar peluang pertumbuhan, didukung
oleh arahan strategis dari manajemen.
The Indonesian economy has exhibited resilience despite the on-
going weakness in the global economy since the 2008-2009 financial
crisis, posting a GDP growth of roughly 6.3%, making it one of the
fastest consistently growing emerging economies in the world.
Rising per capita incomes and access to credit at favorable interest
rates support a growing middle class, further stocking an up trend
in domestic consumption. Darya-Varia has enhanced its capabilities
amid this positive business environment to meet rising demand
and pursue growth opportunities, supported by strategic guidance
from management.
Dear Shareholders,
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 21
Jocelyn Campos Hess Presiden KomisarisPresident Commissioner
Misi Darya-Varia dalam meningkatkan kesehatan setiap orang di
setiap waktu tercermin jelas dalam semua kegiatan Perseroan,
mulai dari pengembangan produk dan pemasaran sampai dengan
hubungan karyawan dan CSR. Pendekatan yang terpusat pada misi ini
telah memberikan hasil yang nyata di tahun ini, walau berada dalam
lingkungan yang kompetitif, tetapi selalu memastikan produk yang
berkualitas tinggi secara konsisten melalui serangkaian merek yang
sudah dikenal dan yang baru diluncurkan dan pada saat bersamaan
terus melakukan proses perbaikan yang sejalan dengan agenda
keunggulan operasional.
Di tahun 2012 Darya-Varia memperkuat budaya perusahaan melalui
program sumber daya manusia yang menyeluruh, pengembangan
organisasi dan komunikasi internal berdasarkan nilai-nilai inti
perusahaan yang disingkat/disebut BERSATU. Visi dan misi baru
Perseroan terus memberikan fokus dan arahan bagi rencana danprogram-program. Lebih dari itu kami bangga bahwa misi Perseroan
Darya-Varia’s mission of improving health one person at time
is explicitly reflected in all company operations, from product
development and marketing to employee relation and CSR. This
mission-centric approach has yielded pronounced results in the year
under review and, in a highly competitive environment, ensured
consistently high quality products through a range of established and
newly launched brands while simultaneously undertaking process
improvements in line with an operational excellence agenda.
In 2012 Darya-Varia strengthened its corporate culture through
comprehensive human resources programs, organization development
and internal communications based on the Company’s BERSATU core
values. The Company’s new vision and mission continue to provide
focus and direction to its plans and programs. More than this, however,we are proud of how the Company mission has extended outward
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk22
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Laporan Dewan Komisaris
Report from the Board of Commissioners
juga telah menjangkau masyarakat. Dalam hal ini, Darya-Varia
telah melaksanakan berbagai program pendidikan kesehatan dan
pemberdayaan masyarakat, dan kami merasa bahagia dengan
apresiasi positif dari masyarakat yang kami bantu.
Operasional Perseroan di tahun 2012 berjalan dengan lancar.
Penjualan di akhir tahun ditutup dengan angka yang meyakinkan
setelah berhasil bangkit di akhir semester pertama yang awalnya
berjalan lambat. Secara keseluruhan pendapatan Perseroan tumbuh
sebesar 21%, dari Rp900 miliar di tahun 2011, menjadi Rp1.087
miliar di tahun 2012, sementara itu laba bersih meningkat 23%, dariRp121 miliar di tahun 2011, menjadi Rp149 miliar di tahun 2012.
Peningkatan pendapatan per saham, dari Rp108 di tahun 2011
menjadi Rp133 di tahun 2012, menunjukkan kinerja yang dicapai
sepanjang tahun 2012.
Hasil ini tetap menempatkan Perseroan pada posisi keuangan yang
solid, memberi kesempatan pada Perseroan untuk memetakan
rencana jangka panjang dan terus maju dengan strateginya untuk
meluncurkan produk yang relevan dan konsisten di masa yang akan
datang, dan membina hubungan yang baik dengan kalangan medis
dan masyarakat pada umumnya.
Dewan Komisaris mendukung sepenuhnya upaya dari Direksi di tahun
2012. Untuk menjadi salah satu dari lima perusahaan farmasi terbesar
di Indonesia adalah tidak mudah dan manajemen menghadapi
tantangan untuk tetap menjaga arah, melakukan koreksi jika perlu,
dan meningkatkan kesadaran serta kepercayaan masyarakat terhadap
Darya-Varia sebagai pendukung kemajuan kesehatan di Indonesia.
into the community. In particular, Darya-Varia has implemented
numerous health education and community development projects,
and we are gratified at the appreciative reactions of those we have
been able to help.
Operation in 2012 ran smoothly. Sales ended year strongly after
picking up momentum at the end of a marginally slow first semester.
In total the Company’s revenue grew by 21% from Rp900 billion in
2011 to Rp1,087 billion in 2012, while net income increased by 23%,
from Rp121 billion in 2011 to Rp149 billion in 2012. The resulting
increase in earnings per share, from Rp108 in 2011 to Rp133 in 2012,highlight the performance gains made throughout the year.
These results continue to place the Company in solid financial position,
allowing the Company to chart long-term plans and go forward with
its strategies for consistent and relevant product releases in the future,
and developing meaningful relationship with the medical community,
and the larger public.
The Board of Commissioners fully supports the efforts of the Board of
Directors in 2012. To become a Top five pharmaceutical company in
Indonesia will not come easy and management faces the challenge
to maintain course, correcting it as and when necessary, and increase
public awareness of and trust in Darya-Varia’s position as a proponent
for advancing health in Indonesia.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 23
Seiring dengan bertumbuh kembangnya Darya-Varia, kami tetap
menjaga komitmen kami untuk menegakkan praktek tata kelola
perusahaan yang baik dan mematuhi hukum dan peraturan yang
berlaku di Indonesia. Dewan Komisaris akan terus melakukan
pengawasan terhadap Perseroan, dibantu oleh Komite Audit,
guna memastikan akuntabilitas serta tanggung jawab Darya-Varia
secara menyeluruh.
Dengan kondisi ekonomi Indonesia yang terus membaik, masa depan
terlihat sangat positif bagi Darya-Varia. Seiring dengan meningkatnya
pendapatan, konsumen mengalokasikan dana yang lebih besar untukbermacam aktivitas demi kesehatan yang lebih baik, dan Darya-
Varia menawarkan berbagai jenis pilihan produk untuk memenuhi
kebutuhan ini. Lebih dari itu sebagai afiliasi Unilab Group, yang
keberadaannya secara regional telah dikenal luas, terus memberikan
dukungan pada Darya-Varia serta keuntungan untuk menembus
pasar Asia Tenggara.
Atas nama Dewan Komisaris, saya menyampaikan terima kasih kepada
para pemegang saham kami atas kepercayaan dan dukungannya.
Kami juga mengucapkan terima kasih kepada Direksi dan seluruh
karyawan atas kerja keras, dedikasi dan loyalitasnya. Bersama kita
akan mampu menghadapi tantangan di depan dan akan tetap
menjadi mitra bagi kalangan medis Indonesia dan Asia Tenggara.
As Darya-Varia grows, we maintain our commitment to uphold good
corporate governance practices and to comply with Indonesian
laws and regulations. The Board of Commissioners will continue to
supervise the Company, aided by the Audit Committee, to ensure
accountability and responsibility throughout Darya-Varia.
Given the continued growth of the Indonesian economy, the prospects
look very positive for Darya-Varia. With increasing disposable income,
consumers are allocating greater amounts in a variety of healthenhancing activities, and Darya-Varia offers a selection of products
which complement this trend. Moreover, the affiliation with the
Unilab Group, with its region-wide presence, continues to provide
support to Darya-Varia and an advantage in accessing markets within
the region.
On behalf of the Board of Commissioners, I would like to thank our
shareholders for their continuing trust and support. We also thank
our Board of Directors and employees for their hard work, dedication
and loyalty. Together we will be able to tackle the challenges that lie
ahead and remain a longstanding partner of the medical community
in Indonesia and in ASEAN.
Jocelyn Campos Hess
Presiden KomisarisPresident Commissioner
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk24
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
LAPORAN DIREKSIReport from the Board of Directors
Pemangku Kepentingan yang Terhormat,
Di tahun 2012, Darya-Varia fokus dalam menjalankan misi Perseroan
yaitu “Membangun Indonesia yang sehat secara bertahap setiap
orang di setiap waktu” dan mempererat hubungan dengan para
pelanggan utama kami.
Fokus kami tercermin dengan meningkatnya angka-angka yang
dibukukan di 2012. Penjualan meningkat sebesar 21% (Rp1.087
miliar) dibanding tahun lalu, Laba Usaha tumbuh sebesar 22%
(Rp196 miliar), Laba Bersih naik sebesar 23% (Rp149 miliar) dan
Ekuitas tumbuh sebesar 15% (Rp842 miliar). Rasio Laba terhadap
Aktiva (Return on Assets – ROA) sebesar 13,8% (dibanding 13,1% di
2011) dan Rasio Laba terhadap Ekuitas (Return on Equity – ROE) adalah
17,6% (dibanding 16,6% di tahun lalu).
In 2012, Darya-Varia focused on living its mission of “Building
a healthy Indonesia, one person at a time” and deepening its
engagement with chosen core customers.
Our focus is reflected in our improving numbers posted in 2012. Sales
increased by 21% (Rp1,087 billion) over last year, Operating Income
grew by 22% (Rp196 billion), Net Income rose by 23% (Rp149 billion)
and our Equity Base grew by 15% (Rp842 billion). Return on Assets is
at 13.8% (vs 13.1% in 2011) and Return on Equity is 17.6% (vs 16.6%
last year).
Dear Stakeholders,
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 25
Tinjauan Industri
Pasar farmasi di Indonesia tumbuh sebesar 13,7% di 2012, lebih tinggi
dibanding pertumbuhan Produk Domestik Bruto (PDB) Indonesia
yang mencapai 6,3%. Diharapkan pasar farmasi di Indonesia akan
terus melampaui pertumbuhan ekonomi dalam beberapa waktu ke
depan, dengan berkembangnya praktek-praktek layanan kesehatan
bagi konsumen dan pasar “wellness” yang menyatu di Indonesia.
Segmen pasar obat resep yang merupakan 59% dari keseluruhan
pasar, tumbuh sebesar 15%, sementara segmen obat bebas ( over
the counter – OTC) yang merupakan 41% dari keseluruhan pasar
meningkat sebesar 12%.
Industry Review
The Indonesian pharmaceutical market grew by 13.7% in 2012, faster
than the 6.3% growth of the Indonesia’s GDP. It is expected that the
Indonesian pharmaceutical market will continue to outpace the
general growth of the economy in the short term, with healthcare
practices of Indonesian consumers evolving and multiple wellness
markets converging. The prescription market segment, which
comprises 59% of the market, grew by 15%, while the over-the-
counter segment, 41% of the market, increased by 12%.
Eric Albert Gotuaco Presiden DirekturPresident Director
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Corporate Prole Management ReportBusiness and
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Laporan Direksi
Report from the Board of Directors
Kinerja 2012
Seiring dengan upaya kami untuk lebih mempererat hubungan
dengan para pelanggan utama, kami juga meluncurkan produk-
produk pelengkap di bawah merek-merek besar yang telah ada dan
memenuhi pesanan toll manufacturing yang meningkat dari para
afiliasi kami. Hasilnya total penjualan Perseroan tumbuh sebesar 21%,
di atas total pertumbuhan industri. Semua unit-unit bisnis mencatat
pertumbuhan yang sehat: Bisnis Obat Resep meningkat sebesar 19%,
Bisnis Consumer Health tumbuh sebesar 11% dan bisnis Ekspor dan
Toll Manufacturing tumbuh sebesar 53%.
Bisnis Obat Resep
Konsisten dengan misi kami, kami fokus pada program-program
yang penting bagi dokter-dokter kami, yaitu program-program yang
“Membantu dokter menjadi dokter yang lebih baik”. Ini mencakup
Medical Science Centers, Continuing Medical Education On-line, World
Medical Library, Medical Skills Upgrade, Program Medical Doctor (MD)
Fellowship dan Clinic Management System.
Sebagai hasilnya kami berhasil menggandakan jumlah dokter
produktif dan meningkatkan Bisnis Obat Resep sebesar 19%
dibanding tahun 2011.
Bisnis Consumer Health
Kami mengatasi ketatnya persaingan dengan terus melanjutkan
kampanye brand experience yang efektif untuk merek-merek
terkemuka kami, meluncurkan produk-produk pelengkap dibawah
merek DECOLGEN dan NATUR-E, yaitu DECOLGEN HERBAFLU dan
NATUR-E Skin Nutrient System, dan semakin memperkuat kepercayaan
publik dengan mendapatkan Sertifikasi Halal untuk kapsul NATUR-E
dan HOBAT (produk farmasi lokal pertama yang mendapat Sertifikasi
Halal di Indonesia).
Upaya-upaya ini tidak hanya menjaga ekuitas merek-merek kami
tetap kuat, tetapi juga meningkatkan penjualan bisnis Consumer
Health kami sebesar 11% dibanding tahun lalu.
Bisnis Ekspor dan Toll Manufacturing
Permintaan yang meningkat secara signifikan dari afiliasi Darya-Varia,
khususnya dari United Laboratories, Inc., Philippines, berkontribusi
besar pada pertumbuhan penjualan dan laba yang sehat tahun ini.
Darya-Varia secara efektif memenuhi permintaan toll manufacturing
yang meningkat dari para mitra bisnis, sehingga menghasilkan
peningkatan penjualan sebesar 53% dari Ekspor dan Toll
Manufacturing dibanding tahun lalu.
Performance in 2012
As we deepened our engagements with chosen core customers, we
likewise launched complementary products under existing major
brands and fulfilled increased toll manufacturing orders from affiliates.
As result, total Company sales grew by 21%, ahead of total industry
growth. All business streams posted healthy growths: with Prescription
Business increasing by 19%, Consumer Health Business growing by
11% and the Export/Toll Manufacturing Business improving by 53%.
Prescription Business
Consistent with our mission, we focused on programs that matter
most to our chosen set of doctors, that is programs that “help doctors
become better doctors”. This includes the Medical Science Centers,
Continuing Medical Education On-line, World Medical Library, Medical
Skills Upgrade, Medical Doctor (MD) Fellowship program and the
Clinic Management System.
As a result, we have doubled the number of our productive doctors
and grew the Prescription Business by 19% over 2011.
Consumer Health Business
We addressed stiff challenges from competition by continuing
effective brand experience campaigns behind our best known brands,
launching complementary products under the DECOLGEN and
NATUR-E brand name, namely DECOLGEN HERBAFLU and NATUR-E
Skin Nutrient System, and reinvigorating public trust by securing
Halal certification for NATUR-E capsules and HOBAT capsules (the
first locally produced pharmaceutical products to be certified Halal
in Indonesia).
These efforts not only kept our brand equities strong, but likewise
boosted sales of our Consumer Health Business by 11% versus
last year.
Export and Toll Manufacturing Business
Significant increases in toll manufacturing orders from Darya-Varia’s
affiliates, especially from United Laboratories, Inc., Philippines,
contributed greatly to this year’s healthy sales and profit growth.
Darya-Varia effectively fulfilled the growing demands of its toll
manufacturing principals, resulting to a 53% increase in Export and
Toll Manufacturing sales over last year.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 27
Manajemen Risiko
Kami terus melanjutkan usaha-usaha untuk memperkuat manajemen
risiko. Penilaian dan pencegahan terhadap risiko-risiko yang
berdampak luas bagi perusahaan dilakukan. Pada saat bersamaan,
juga dilaksanakan langkah awal untuk menghadapi risiko operasional
sehari-hari, memperketat kepatuhan korporasi pada peraturan dan
pengamanan data secara berkelanjutan. Rencana kelangsungan
Bisnis (Business Continuity Plan) pabrik DVL juga dalam penyusunan
untuk mengamankan pasokan produk.
Sumber Daya ManusiaMenjaga sumber daya manusia yang kuat tetap menjadi prioritas.
Kami mempererat hubungan dengan para karyawan, mendukung
secara aktif kegiatan-kegiatan hubungan antar karyawan seperti
Family Fun Day , perlombaan olahraga, Long Service Awards, PROKITA
Penghargaan Produktivitas dan Kualitas, Pelatihan Pra-Pensiun.
Kami juga menyebarluaskan nilai-nilai perusahaan “BERSATU” kepada
semua supervisor untuk mendorong pembentukan nilai-nilai bersama
sebagai landasan dalam melakukan pekerjaan di dalam organisasi.
Tanggung Jawab Sosial Perusahaan/Corporate Social
Responsibility (CSR)
Program-program Tanggung Jawab Sosial Perusahaan kami bertujuan
untuk membantu mempromosikan kesehatan.
Program Tanggung Jawab Sosial Perusahaan diluncurkan di 2012,
bekerja sama dengan Dinas Kesehatan Kota Depok dan Dinas
Kesehatan Kabupaten Bogor, melibatkan 1.040 kader Posyandu (Pos
Pelayanan Terpadu) dari 8 Puskesmas (Pusat Kesehatan Masyarakat).
Tujuan utamanya adalah untuk meningkatkan kemampuan kader
Posyandu dalam mempromosikan informasi kesehatan dengan
menyelenggarakan pelatihan dan penyediaan materi informasi.
Kami juga terus melanjutkan program-program kemasyarakatan
untuk warga yang bermukim di sekitar pabrik, menitikberatkan padabantuan obat gratis dan makanan tambahan untuk anak-anak balita
(bawah lima tahun).
Kami bersyukur dapat membantu dan berbagi kepada masyarakat
dan berharap dapat melakukan lebih banyak lagi program CSR yang
mempromosikan kesehatan di tahun-tahun mendatang.
Risk Management
Efforts to strengthen management of risks continued. Assessment and
mitigation of enterprise-wide risks were carried out. At the same time,
initial steps to address day-to-day operational risks, tighten corporate
compliance to regulations and secure data continuity were initiated.
A DVL Plant Business Continuity Plan was likewise drafted to secure
supply of products.
Human ResourcesMaintaining a strong employee workforce remained a priority. We
deepened engagement with our employees, actively investing on
Employee Relations events such as the Family Fun Day, Company-
wide Sports fests, Long Service Awards, PROKITA Productivity and
Quality Awards and pre-Retirement Workshops.
We likewise cascaded the “BERSATU” Core Values to all our Supervisors
to facilitate the establishment of a common values of doing things
across the organization.
Corporate Social Responsibilities (CSR)
Our Corporate Social Responsibility programs are aimed to help
promote health.
A corporate-level CSR program was launched in collaboration with
the Depok District Health Office and the Bogor District Health Office,
involving 1,040 kader (volunteers) from 8 Puskesmas (Public Health
Centers). The main objective was to help increase the volunteers’ skills
in promoting primary health care by organizing training classes and
providing teaching materials.
Local community programs for people residing in the vicinities
surrounding our plants were likewise continued, centering onproviding free medicines and sponsoring supplementary feeding
programs for children below five years of age.
We are grateful for the opportunity given us to be of help and look
forward to doing more health promotional CSR programs in the
coming years.
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Eric Albert Gotuaco Presiden DirekturPresident Director
Perubahan Komposisi Manajemen
Dalam Rapat Umum Pemegang Saham Tahunan (RUPST) di Mei
2012, pemegang saham menerima pengunduran diri Bapak Leon G.
Pantaleon sebagai Direktur Perseroan dan menetapkan Ibu Yustina
Endang Setyowati dan Ibu Frida O. Chalid sebagai anggota Direksi.
Kami mengucapkan selamat bergabung kepada Ibu Yustina dan
Ibu Frida.
Apresiasi
Kinerja yang baik di 2012 dan peningkatan operasional dan
posisi keuangan merupakan modal bagi Darya-Varia untuk terusmemberikan hasil yang baik di masa yang akan datang. Atas nama
Direksi, saya menyampaikan terima kasih kepada seluruh karyawan
kami dan para mitra bisnis atas kontribusinya di sepanjang tahun,
juga kepada Dewan Komisaris atas dukungan dan arahannya, serta
kepada para pelanggan kami atas kepercayaannya yang kuat kepada
Darya-Varia.
Kami melangkah ke 2013 untuk melakukan lebih banyak lagi dalam
menjalankan misi kami untuk membangun Indonesia yang sehat
secara bertahap setiap orang di setiap waktu.
Change of Management Composition
In the Annual General Meeting of Shareholders in May 2012, the
shareholders accepted the resignation of Mr. Leon G. Pantaleon, and
elected Ms. Yustina Endang Setyowati and Ms. Frida O. Chalid to the
Board of Directors. We welcome Ms. Yustina and Ms. Frida to the Board
of Directors.
Appreciation
Our company performed well in 2012 and our improved operations
and financial position equip Darya-Varia to continue delivering strongresult in the future. On behalf of our Board of Directors, I would like to
thank all our employees and our business partners for their valuable
contributions throughout the year, to our Board of Commissioners for
their support and guidance, and to our customers for their unwavering
trust in Darya-Varia.
We enter 2013 inspired to do even more in living our mission of
building a healthy Indonesia, one person at a time.
Laporan Direksi
Report from the Board of Directors
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 29
TIM MANAJEMEN OPERASIONALOperating Management Team
Depan, dari kiri ke kanan (Front, from left to right):
Reynaldo Lansang Davadilla (Director, Treasury), Yustina E. Setyowati (Director, Business Development and Corporate Planning), Frida O. Chalid
(Director, Legal and Corporate Communications/ Corporate Secretary), Angelito Celso Corsame Racho, Jr. (Director, Technical).
Belakang, dari kiri ke kanan (Back, from left to right):
Romeo Laranjo Bato (Director, Finance Administration), Charles Robert B. Davis (Vice President Director), Eric Albert Gotuaco (President Director),
Joseph Raymond Acuna Hilay (Director, Ethical Marketing and Field Operation).
TIM MANAJEMEN OPERASIONALOperating Management Team
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Tinjauan Bisnis dan OperasionalBusiness and Operational Review
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
TINJAUAN BISNISBusiness Review
Bisnis Obat ResepPrescription Business
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 33
Di 2012 strategi Bisnis Obat Resep kamidifokuskan terutama untuk para dokter muda dan
beraspirasi tinggi.
In 2012, the Prescription Business strategy was primarily focused on
young and aspiring doctors.
We developed various programs to address the critical needs of
young doctors, resulting in significant upsides in specific segments of
the business. With that, our domestic prescription business generated
sales of Rp530 billion, 49% of the company’s total net sales.
In support of our commitment to the professional development of
our young doctors, we continued to design programs that are geared
towards knowledge and skills upgrades. We opened two more Medical
Science Centers in the teaching hospitals of Jakarta and Palembang,
in response to the increasing needs of young doctors on access to the
latest medical information.
Kami mengembangkan berbagai program untuk memenuhi
kebutuhan penting dan mendasar bagi para dokter muda
tersebut, sehingga beberapa segmen di bisnis obat resep ini
naik secara signifikan. Hasilnya, bisnis obat resep domestik kami
mencatat penjualan sebesar Rp530 miliar, 49% dari total penjualan
bersih Perseroan.
Dalam rangka mendukung komitmen kami untuk pengembangan
profesi para dokter muda, kami terus merancang program yang
diarahkan untuk meningkatkan pengetahuan dan ketrampilan
mereka. Kami membuka lagi dua Medical Science Centers di rumah
sakit pendidikan di Jakarta dan Palembang. Ini kami lakukan sebagai
jawaban terhadap meningkatnya kebutuhan dokter muda akan akses
terhadap informasi medis terbaru.
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Operational ReviewCorporate Governance Financial Review Corporate Information
Tinjauan Bisnis
Business Review
Kami juga menjalin kerja sama dengan organisasi medis dan
memberikan 16 (enam belas) program beasiswa di luar negeri (offshore
fellowship program) untuk observasi dan praktek langsung di bidang
Gastroenterologi dan Digestive Endoscopy serta Kardiologi bermitra
dengan rumah sakit pendidikan di Vietnam dan Filipina. Program ini
memberikan wawasan yang lebih luas bagi para dokter muda dalam
menangani pasien dan meningkatkan ketrampilan teknis para dokter
muda tersebut.
Program-program lain yang mendukung penguasaan ilmu
pengetahuan, seperti Medical Skills Upgrade, the World Medical Library dan Update Management , dilaksanakan secara konsisten untuk
memastikan bahwa kami dapat menjalin hubungan dan membantu
dokter muda sebanyak mungkin.
Tahun 2012 terbukti menjadi tahun yang mengesankan karena
kami sukses mempertahankan pertumbuhan yang signifikan untuk
bisnis obat resep, dengan fokus pada beberapa segmen penting
dan memperkokoh pelanggan kami yang akan terus mendukung
pertumbuhan jangka panjang dan kesinambungan bisnis kami.
We also formalized collaboration with medical organizations and
carried out 16 (sixteen) offshore fellowship programs in observational
and hands-on Gastroenterology & Digestive Endoscopy and
Cardiology with partner teaching hospitals in Vietnam and the
Philippines. This program provided our young doctors a wider scope
in patient management and advanced their technical skills.
Other programs that promoted knowledge acquisition, such as the
Medical Skills Upgrade, the World Medical Library and the UpdateManagement, were implemented across consistently to ensure
that we are able to connect with and assist as many young doctors
as possible.
2012 proved to be an engaging year as we were able to successfully
maintain significant growth for the prescription business, focused
on the critical segments and solidifying our user baselines that will
uphold long term growth and sustainability of the business.
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Tinjauan Bisnis
Business Review
Bisnis Consumer Health Consumer Health Business
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 37
Kami mengatasi ketatnya persaingan dengan melanjutkankampanye brand experience yang efektif terutama untuk
merek-merek terbaik kami. Dengan meningkatkan hubunganlangsung dengan pelanggan tertentu terbukti lebih efektifdan sekaligus dapat mendidik konsumen tentang hal unikyang kami tawarkan.
We addressed stiff challenges from competition by continuing
effective brand experience campaigns behind our best known brands.
Our strengthened direct engagements with selected consumers
proved effective in cutting through the clutter and educating
consumers on what we uniquely offer.
In 2012, we launched complementary products under the DECOLGEN
and NATUR-E brand name (i.e. DECOLGEN HERBAFLU and NATUR-E
Skin Nutrient System). This provided us an additional Rp25 billion in
business in less than a year after launch.
We likewise successfully secured Halal certification for NATUR-E
capsules and HOBAT capsules (the first locally produced pharmaceutical
products to be certified Halal in Indonesia), reinvigorating public trust
in our products and opening up opportunities to enter yet unexplored
channels for these two products.
Di 2012 kami meluncurkan produk-produk pelengkap di bawah
merek DECOLGEN dan NATUR-E (yaitu DECOLGEN HERBAFLU dan
NATUR-E Skin Nutrient System). Produk-produk ini memberikan kami
tambahan pendapatan sebesar Rp25 miliar dalam waktu kurang dari
satu tahun setelah diluncurkan.
Kami juga berhasil mendapatkan sertifikasi Halal untuk kapsul
NATUR-E dan HOBAT (produk farmasi lokal pertama yang mendapat
sertifikat Halal di Indonesia), sehingga semakin memperkuat
kepercayaan masyarakat pada produk-produk kami dan membuka
peluang ke jalur-jalur pemasaran yang belum dijelajahi untuk kedua
produk tersebut.
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Di 2012, Bisnis Consumer Health tumbuh menjadi Rp359 miliar, naik
sebesar 11% dibandingkan tahun sebelumnya.
Ekuitas merek-merek kami tetap kuat, memperoleh penghargaan dari
organisasi-organisasi terpercaya seperti “Top Brand for Cold Medicine
Category” (untuk DECOLGEN), “Top Brand Award for Multivitamin and
Vitamin C” (untuk ENERVON-C) dan “Indonesia Brand Champion for
Vitamin E and Herbal Brand” (untuk NATUR-E).
Ke depannya, kami akan terus memperluas hubungan langsung
kami dengan pelanggan yang tepat dan memberikan mereka brandexperience yang unik yang membedakan produk kami dengan
yang lain.
In 2012, our Consumer Health Business grew to Rp359 billion, up by
11% versus last year.
Our brand equities remained strong, garnering accolades from
reputable organizations such as “Top Brand for Cold Medicine
Category” (for DECOLGEN), “Top Brand Award for Multivitamin and
Vitamin C” (for ENERVON-C) and “Indonesia Brand Champion for
Vitamin E and Herbal Brand” (for NATUR-E).
Going forward, we will continue to expand our direct engagements
with our chosen customers and provide them with more uniquebrand experiences to distinguish us from the rest.
Tinjauan Bisnis
Business Review
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Tinjauan Bisnis
Business Review
Bisnis Ekspor danToll Manufacturing Export and Toll Manufacturing Business
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 41
Pelayanan dan client management adalah fokuskami dalam memberikan pelayanan yang baik dan
memenuhi meningkatnya harapan dari pelanggankami yang beragam.
Service and client management is our focus on delivering a
high service levels and fullling the growing expectation of our
various customers.
In 2012, our Export and Toll Manufacturing business contributed
Rp198 billion or 18% of the Company’s total sales, growing by 53%
versus 2011 mainly due to the significant increase in toll manufacturing
orders from our affiliate United Laboratories, Inc., Philippines.
In the years ahead, we will drive operational excellence to stay
competitive. We believe the Company’s soft capsule and sterile
facilities have placed Darya-Varia in a strong position to attract a
larger local clientele, as well as other international toll manufacturing
business partners.
Di 2012, bisnis Ekspor dan Toll Manufacturing kami memberi kontribusi
sebesar Rp198 miliar atau 18% dari total penjualan Perseroan, tumbuh
sebesar 53% dibandingkan tahun 2011, terutama disebabkan oleh
peningkatan permintaan toll manufacturing yang signifikan dari
afiliasi kami yaitu United Laboratories, Inc., Philippines.
Di tahun-tahun mendatang kami akan mendorong penerapan
operational excellence agar tetap kompetitif. Kami yakin bahwa produk
kapsul gelatin lunak dan fasilitas steril kami telah menempatkan
Darya-Varia di posisi yang kuat untuk menarik lebih banyak klien-klien
lokal dan juga mitra bisnis toll manufacturing internasional lainnya.
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
TINJAUAN OPERASIONALOperational Review
Manufaktur danManajemen MaterialManufacturing and Materials Management
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 43
Darya-Varia memproduksi berbagai macam sediaan produk di 2 (dua)
fasilitas produksi yang memenuhi standar Cara Pembuatan Obat yang
Baik (CPOB) ASEAN dan Badan Pengawas Obat dan Makanan (BPOM).
Pabrik Darya-Varia spesialisasi dalam menghasilkan kapsul gelatin
lunak, produk cair, salep, dan krim. Penambahan mesin-mesin baru
telah dilakukan untuk memenuhi peningkatan permintaan baik dari
dalam maupun luar negeri.
Pabrik Prafa spesialisasi dalam menghasilkan produk-produk steril
dan produk solid volume rendah. Baru-baru ini, pabrik Prafa telah
menyelesaikan perluasan area produksi steril dan dispensing serta
meningkatkan kemampuan fasilitas Dispensary Centers-nya untuk
menjamin tidak terjadi kontaminasi silang saat penyaluran bahanbaku untuk produksi. Untuk menjaga kelestarian lingkungan, pabrik
Prafa telah melakukan perbaikan fasilitas pengolahan air limbah di
November 2012.
Sistem Quality Assurance yang komprehensif saat ini diterapkan di
pabrik-pabrik juga diterapkan pada supply chain kami, guna menjamin
tingkat kualitas yang tinggi pada setiap bahan baku yang digunakan
dan di setiap dosis yang diproduksi. Pelatihan yang berkelanjutan
di bidang teknis dan soft skills telah dilaksanakan agar Perseroan
dapat terus memproduksi dalam volume besar dan berkualitas tinggi
dengan biaya produksi yang kompetitif.
Perseroan juga melakukan kerja sama toll manufacturing dengan
perusahaan afiliasinya yaitu PT Medifarma Laboratories, di pabrik
Cimanggis, Depok.
Di 2012, PROKITA (PROgram KInerja kiTA) keenam diadakan. Program
ini bertujuan untuk perbaikan berkesinambungan sebagai bagian
dari Total Quality Management , menghasilkan penyederhanaan dalam
proses, kesadaran akan kualitas serta pengendalian biaya.
Darya-Varia produces many dosage forms in two ASEAN cGMP
(current Good Manufacturing Practices) and National Agency of Drug
and Food Control (NA-DFC) GMP certified manufacturing facilities.
The Darya-Varia Plant specializes in the manufacturing soft
gelatin capsules, liquids, ointments and creams. Additional new
machines were acquired to meet the growing demand of local and
offshore principals.
The Prafa Plant specializes in sterile product manufacturing, as well as
small batch solids. Recently, the expansion of its sterile production and
dispensing areas has been completed and it upgraded its Dispensary
Centers to assure zero cross contamination in the dispensing of raw
materials for production. To help preserve the environment, it likewisecompleted the upgrade of its Waste Water Treatment facility last
November 2012.
Comprehensive Quality Assurance systems currently in place at our
plants also extend to our Supply Chain, assuring high-level quality
in every raw material the Company uses and in every single dosage
form it produces. Continuous training on both technical and soft skills
were conducted to enable the Company to produce high volume and
quality products and do so cost competitively.
The Company also toll manufactures with its affiliate, PT Medifarma
Laboratories, at the Medifarma plant in Cimanggis, Depok.
In 2012, the sixth PROKITA (PROgram KInerja kiTA) was held. This
program aimed for continous improvement as part of Total Quality
Management, produce a simplification in the process, embedded the
quality and cost control.
ManufakturManufacturing
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Manajemen MaterialMaterials Management
Tantangan yang terus dihadapi Manajemen Material adalah mengelola
kenaikan harga bahan baku dan menurunkan tingkat inventori.
Di 2012, harga dari beberapa bahan baku penting mengalami
kenaikan signifikan. Kami berhasil mengatasi permasalahan tersebut
berkat hubungan yang harmonis dengan para pemasok. Dan
dengan kerja sama yang baik dengan tim Quality Assurance dan tim
manajemen pabrik, kami berhasil mendapatkan sumber, menunjuk
dan memberikan akreditasi kepada 10 (sepuluh) pemasok bahan
baku penting yang baru, menurunkan jumlah bahan baku yang
berasal dari satu sumber (single source materials), dari 66 (enam puluh
enam) jenis di 2011 menjadi 56 (lima puluh enam) jenis di 2012.
Untuk menurunkan tingkat inventori, kami memperluas program
Vendor Managed Inventory bagi 16 (enam belas) pemasok bahan baku
penting, naik dari hanya 10 (sepuluh) pemasok di 2011. Demikian
juga kami terus mengasah kemampuan mengelola inventori dengan
mengadakan lokakarya Production Planning Inventory Control
(PPIC) yang dihadiri oleh seluruh departemen terkait dengan tema“ Achieving Operational Excellence through Continuous Supply Chain
Collaboration”.
Sebagai bentuk apresiasi pada mitra bisnis yang telah memberi
kontribusi berharga, kami menyelenggarakan acara tahunan Suppliers’
Night Award pada 28 September di pabrik Gunung Putri, Bogor.
The continuing challenge faced by Materials Management is managing
increases in material prices and lowering inventory levels.
In 2012, prices of some critical raw materials significantly increased.
Leveraging on our harmonious relations with our suppliers, we
managed through. And through strong collaboration with the
Quality Assurance and Plant Management teams, we were able to
source, qualify and accredit 10 (ten) new critical suppliers, lowering
the number of single source materials from 66 (sixty six) in 2011 to
56 (fifty six) in 2012.
To lower inventory levels, we expanded our Vendor Managed Inventory
Program to 16 (sixteen) critical suppliers, up from 10 (ten) suppliers in
2011. Likewise, we continued to sharpen our inventory management
capabilities, conducting a Production Planning Inventory Control
(PPIC) Workshop attended by all relevant departments with the
theme “Achieving Operational Excellence through Continuous SupplyChain Collaboration”.
And in appreciation of the valuable contributions of our business
partners, we held our Annual Suppliers’ Night Award on September
28th at Darya-Varia Plant, Gunung Putri, Bogor.
Tinjauan Operasional
Operational Review
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Tinjauan Operasional
Operational Review
Sumber Daya Manusia danPengembangan OrganisasiHuman Resources dan Organization Development
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 47
Darya-Varia menyadari bahwa kekuatan perusahaan bukan hanya
tercermin dari produk-produknya, tetapi yang lebih penting adalah
kualitas dari sumber daya manusianya. Oleh karena itu, kami
bersungguh-sungguh mengembangkan kemampuan karyawan dan
membangun karakter mereka berdasarkan nilai-nilai perusahaan,
BERSATU.
Budaya Perusahaan
Di tahun 2012, kami melanjutkan internalisasi nilai-nilai perusahaan
dan semakin banyak karyawan yang menerapkan cara hidup
BERSATU. Kami memperkuat program “BERSATU: Aligning Our
Values”, yang telah dimulai dengan para Manajer dan Direksi pada
2011, dengan memperkenalkannya ke tingkat Supervisor di 2012
guna memperdalam pemahaman mereka akan nilai-nilai perusahaan,
serta memacu mereka menjadi panutan dalam menghidupkan nilai-
nilai BERSATU. Melibatkan 100% dari total Supervisor , program ini
mencakup proses umpan balik antara atasan dan bawahan serta
implementasi atas rencana perbaikan berdasarkan umpan balik
tersebut.
Perseroan juga berusaha meningkatkan kesadaran karyawan akan
nilai-nilai perusahaan dengan menyelenggarakan empat acara
BERSATU Camp pada pertengahan 2012. Kegiatan ini merupakan
salah satu cara sosialisasi nilai-nilai perusahaan yang dilakukan
melalui pendekatan yang lebih aktif dan dinamis, serta menawarkan
gaya pelatihan pembelajaran terstruktur yang menyenangkan bagi
seluruh peserta.
Sementara sebagai pelengkap dalam komunikasi, kami menerbitkan
inspiring stories, yang menampilkan cerita-cerita inspiratif karyawan
menerapkan nilai-nilai BERSATU dengan cara mereka masing-masing.
Hubungan Antar Karyawan
Darya-Varia memelihara hubungan yang harmonis di antara
karyawan serta menunjukkan perhatian dan kepedulian kepada
karyawan sehari-hari, melalui berbagai kegiatan employee relations
yang didukung oleh Perseroan. Guna mempererat hubungan antar
Darya-Varia realizes that the strength of the Company is not only
reflected by its products but more importantly by the quality of its
people. Therefore, we earnestly developed the competency of our
people and built their character based on our core values, BERSATU.
Corporate Culture
In 2012, we continued internalizing our core values and more
employees came into the BERSATU way of living. We strengthened the
“BERSATU: Aligning Our Values” program, which began with Managers
and Directors in 2011, by introducing it at the supervisor level in 2012,
to deepen their understanding of the core values and strengthen
their role modeling. Covering 100% of the Supervisors, the program
included a feedback process from their superiors and direct reports
and implementation of an action plan resulting from the feedback.
The Company also raised awareness of our core values among
employees by conducting four large-scale BERSATU camps in the first
half of 2012. The camps functioned as a vehicle to deliver the values
in a more active and dynamic way, offering broad-based structured
learning exercises in an exciting way for all participants.
While to supplement communication initiatives, we published
inspiring stories which featured employees who exemplify BERSATU
in one special way or another.
Employee Relations
Darya-Varia nurtures harmonious relations among employees as
well as exemplifying day-to-day attention and care through various
Company sponsored employee relations programs. To deepen
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Tinjauan Operasional
Operational Review
engagement between employees, we held a Family Fun Day where
employees and their families could get to know each other better.
Specifically related to promoting health, we conducted regular sports
activities and annual medical check-ups, while in religious aspects, the
Company held Halal bi Halal and Christmas celebrations. Furthermore,
to appreciate our dedicated employees, we continued with the Long
Service Award and Pre-Retirement programs.
Learning and DevelopmentLearning and Development remained a priority to sustain excellent
business practices and achieve strategic goals. By providing
department heads flexibility in choosing programs in their areas,
training was tailored to meet defined goals and resulted to optimum
outcomes.
Our talent management program in 2012 was expanded to include
Succession Planning for selected talented individuals. As per
December 2012 the Company employed 1,057 personnel. Our aim
is to build a pool of ready now leaders to bring the Company to the
next level.
Moving forward, we will continue to support Darya-Varia’s high level
initiatives by building an enabling culture, strengthening management
systems, developing our leaders and effectively managing change
in the organization. We will also start a wellness program to inspire
people to live a healthy lifestyle.
karyawan, kami menyelenggarakan Family Fun Day dimana karyawan
dan keluarga dapat lebih saling mengenal satu sama lain.
Terutama dalam meningkatkan kesehatan karyawan, kami
mengadakan kegiatan olah raga rutin dan pemeriksaan kesehatan
tahunan, sementara di bidang keagamaan, Perseroan menggelar
Halal bi Halal dan perayaan Natal. Selain itu, sebagai apresiasi atas
dedikasi karyawan, kami melanjutkan program Long Service Award
dan Pelatihan Pra-Pensiun.
Pelatihan dan PengembanganPelatihan dan Pengembangan tetap menjadi prioritas dalam
memelihara praktek bisnis yang prima serta mencapai tujuan strategis.
Dengan memberikan fleksibilitas kepada para Kepala Bagian untuk
memilih program yang tepat berdasarkan bidangnya masing-masing,
maka pelatihan dapat disesuaikan dengan tujuan yang ingin dicapai,
sehingga hasilnya lebih optimal.
Di 2012, program Talent Management kami diperluas dengan adanya
program Succession Planning bagi individu-individu berbakat. Pada
Desember 2012, tercatat ada 1.057 karyawan. Tujuan kami adalah
membangun para pemimpin siap pakai yang akan dapat membawa
Perseroan naik ke jenjang yang lebih t inggi.
Ke depan, kami akan terus mendukung setiap rencana Darya-Varia
yang dituangkan dalam high level initiatives, dengan membangun
budaya saling mendukung, memperkuat sistem manajemen,
mengembangkan para pemimpin dan secara efektif mengatasi
berbagai perubahan yang terjadi dalam organisasi. Kami juga akan
memulai program wellness guna menginspirasi masyarakat agar
hidup lebih sehat.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 49
No Tanggal Date Topik Program Tempat Venue
1 January 12 BERSATU CAMP for Field Operation and Marketing Jakarta
2 January 22-25 Tehnik Kalibrasi Massa, Suhu, Tekanan dan Dimensi Bandung
3 January 25 Menakar Kewajiban Menggunakan Mata Uang Rupiah Dalam Transaksi Komersial Jakarta
4 January 25-27Sistem Manajemen Lab Mikro dalam Prinsip Pengujian dan Validasi Verifikasi Metode
Pengujian MikrobiologiBogor
5 January 26 Britcham's Annual Reward Conference 2012 Jakarta6 January 27 Business English Communication Jakarta
7 February 15 Taking Corporate Governance to a Higher Level Jakarta
8 February 15 One day Seminar and Workshop Endotoxin 2012 Jakarta
9 February 17-18 Sosialisasi dan Workshop Kriteria dan Tata Laksana Registrasi Obat Jakarta
10 February 20-21 IIA National Conference 2012 'Strategies for Internal Audit' Jakarta
11 February 20 Workshop Dissolution Test - The Important Parameter For Oral Dosage Form Jakarta
12 February 20-March 2 Seminar Metode Analisa Kosmetika dan Persyaratan Teknik Kosmetika Jakarta
13 February 24-25 BERSATU CAMP PRAFA Plant Bogor
14 February 28 Seminar On The Integrated Implementation of ICH, Q9 and Q10 Jakarta
15 February 28 Praktik Outsourcing Pasca Penerbitan SK Kementrian Tenaga Kerja dan Transmigrasi Jakarta
16 February 28 Workshop Rapid System Identification in 4 hours Jakarta
17 February 28 Seminar Explore Unlimited Possibilities With Agilent Science Jakarta
18 February 30-2 Pelatihan Perpajakan Formasi Bulan Januari-Februari 2012 Jakarta
19 March 6-8 Effective Supervisory Jakarta
20 March 9Workshop Penyiapan Ekstrak Terstandar Herbal dan Uji Aktivitas Sebagai
ImunostimulanJakarta
21 March 20 Workshop Dissolution Testing Important Parameter for Oral Dosage Form Jakarta
22 March 20 Seminar Metode Analisa Kosmetika dan Persyaratan Teknis Kosmetika Jakarta
23 March 20 Sosialisasi Peraturan BPOM Tentang Metode Analisa Kosmetik Jakarta
24 March 27 Answering Pharmaceutical Industries Challenges in Implementing CPOB Jakarta
25 March 27- April 2 Pelatihan Analisa Mikrobiologi:Sistem Manajemen Lab. Mikro, Pengujian, Validasi dan Verifikasi Metode
Bandung
26 March 28 Workshop Rapid System Identification in 4 Hours Bogor
27 March 29 Kebijakan Tenaga Kerja dan Permasalahannya Jakarta
28 April 1-30 Extension of Cross Posting Unilab Analitycs Business Intelligence Manila
29 April 3-4 Forum Apoteker Indonesia Jakarta
30 April 9 BERSATU Follow Up Session Batch 2 Depok
31 April 10-11 Road to Achieve Manufacturing Excellence Jakarta
32 April 10 Rethinking Your Brand as HR Department by Leveraging The Right Technology Jakarta
33 April 10-115th ISPE Annual Conference 2012
(Track 1: Containment in Hazardous Compounds Cross Contamination Prevention)Jakarta
34 April 11 BERSATU Follow Up Session Batch 6 Depok
Daftar Pelatihan Karyawan di Tahun 2012Employee Training Programs List in 2012
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No Tanggal Date Topik Program Tempat Venue
35 April 12 BERSATU Follow Up Session Batch 3 Depok
36 April 13 BERSATU Follow Up Session Batch 5 Depok
37 April 16-27 Competitive Intelligence – Blindspots and Competitive Analysis Kuala Lumpur
38 April 17Monitoring The Cleanroom and Final Product Contamination According to
International StandardJakarta
39 April 18-19 Risk Control & Self Assessment (RSCA) Jakarta
40 April 25-27 Analisa dan Validasi Metode Mikrobiologi Bogor
41 April 28-30 BERSATU CAMP for Corporate Enablers Bogor42 May 1-2 Filling System and Documentation Jakarta
43 May 3 Disolusi Terbanding dan Teknologi Disolusi Tester Terkini Jakarta
44 May 4-5 Kursus dan Pelatihan Cara Uji Klinis Yang Baik Jakarta
45 May 7-19 Project Management, Implementation & Support (UL Manila) Manila
46 May 9-18 English Course Business Communication Jakarta
47 May 10-11 System and Anticipating Thinking Jakarta
48 May 14-16 Pelatihan Pengukuran dan Kalibrasi Mikrometer & Kaliper (DM-01) Tangerang
49 May 15-16 Business Process Management Jakarta
50 May 21-24Pharmaceutical Technology Symposium, GEA NUS, 'The Science of Pharmaeutical
Process & Product Technologies'Singapore
51 May 21-23 BERSATU Aligning Our Values for Supervisors Batch 1 Bogor
52 May 22 Seminar STEAM for Pharmaceutical Industry Tangerang
53 May 22-24 Excecution and Control Planning Jakarta
54 May 24 Trade & Shopper Marketing Workshop series Sales Battle Plan: The Downstream
WarfareJakarta
55 May 28-29 Pharmaceutical Technology Seminar Bandung
56 May 29 Developing Partnership with Suppliers Jakarta
57 May 30-June 1 PPIC Workshop Bogor
58 June 4-6 Training Kalibrasi Volumetric Glassware dan Micripipette Tangerang
59 June 4-6 BERSATU Aligning Our Values for Supervisors Batch 2 Bogor
60 June 4-25 Basic Finance Modelling Depok 61 June 4-6 Kalibrasi Volumetric Glassware dan Micropipette Tangerang
62 June 7-8 Service Excellence for Public Service Jakarta
63 June 11-15 Configuring, Managing, & Troubleshouting Microsoft Exchange Server 2012 Jakarta
64 June 11-13 BERSATU Aligning Our Values for Supervisors Batch 3 Surabaya
65 June 12 The Best of Global Digital Marketing 2012 Jakarta
66 June 13 Effective Handling Complaint Jakarta
67 June 13-15 BERSATU Aligning Our Values for Supervisors Batch 4 Bogor
68 June 14 Effective Way of Problem Solving and Reporting Jakarta
69 June 18-19 Custom Facilities, Shipping Documents and Exim Procedure Jakarta
70 June 18-20 BERSATU Aligning Our Values for Supervisors Batch 5 Surabaya
Tinjauan Operasional
Operational Review
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No Tanggal Date Topik Program Tempat Venue
71 June 20-21 Colorcon Coating School Shanghai
72 June 21-22 Purchasing and Procurement Management Jakarta
73 June 21-22 Basic Treasury Management Jakarta
74 June 22-23Kursus Evaluasi Manfaat & Keamanan Obat Tradisional, Suplemen Makanan dan
Pangan Fungsional (Advanced)Jakarta
75 June 25-27 Microsoft SQL Server 2008 Reporting Services (6236A) Jakarta
76 June 26-27 Financial Statement Analysis Jakarta
77 June 28-29 Export-Import Procedure Jakarta
78 July 2Seminar Sehari Sosialisasi Peraturan BPOM Tentang Persyaratan Teknis Bahan
Kosmetik Jakarta
79 July 2-14 Ahli K3 (AK3) Umum Jakarta
80 July 5-6 Seminar National Health Insurance oleh ASKES Jakarta
81 July 5 PSAK 46: Konsep dan Perhitungan Tangguhan Jakarta
82 July 5 Pelatihan Cerol - S2323000 (Registrasi Halal) Jakarta
83 July 5-6 International Seminar on Animal Industry Jakarta
84 July 9-13 Pelatihan Validasi/Verifikasi Metoda Pada Analisis HPLC Bandung
85 July 9-11 BERSATU Aligning Our Values for Supervisors Batch 7 Bogor,
86 July 9-13 Validasi/Verifikasi Metode Pada analisi HPLC Bandung
87 July 10-12 Negotiation Skill in Business Jakarta
88 July 10-12 Effective Leadership Jakarta
89 July 14-15 Pelatihan Konsultan HKI Jakarta
90 July 18 Sosialisasi Peraturan Permendag No 27/ M-DAG/PER /5/2012 Jakarta
91 July 24-26 Problem Solving and Decision Making Jakarta
92 July 26Validating Your Microbiology Lab to Align Harmonized Pharmacopoeia and Endotoxin
TestJakarta
93 July 27 Triple Value Seminar for HR Group Jakarta
94 July 30-14 Basic Supply Chain Management Bogor
95 July 30-31 Memahami Tax Treaty dan Aplikasinya Jakarta
96 August 7-9 Effective Supervisory Jakarta97 August 13-14 Communication and Interpersonal Skills Jakarta
98 September 3-4Seminar and Workshop Risk Assesment and Corrective Action and Preventive Action
(CAPA) dalam Sistim Audit Terkini di Auditor di Industri FarmasiBandung
99 September 4-6 Project Management Jakarta
100 September 4 How To Make Your Analysis Accurate and Reliable Jakarta
101 September 11-12 Filing System and Documentation Jakarta
102 September 11-13 Effective Supervisory Jakarta
103 September 12-14 Implementing and Maintaning Microsoft SQL Server 2008 Analysis Services Jakarta
104 September 17-19 BERSATU Aligning Our Values for Supervisors Batch 9 Bogor
105 September 17-19 BERSATU Aligning Our Values for Supervisors Batch 10 Jakarta
106 September 17-23 CCNA (640-802) Exam Preparation Jakarta
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Operational ReviewCorporate Governance Financial Review Corporate Information
No Tanggal Date Topik Program Tempat Venue
107 September 17-19 Annual Process Improvement Symposium and Workshop Jakarta 2012 Bekasi
108 September 18-19 Validasi Metoda Analisis Jakarta
109 September 18-19 Training Fundamental Government Relations: Stakeholders, Situations and Solutions Jakar ta
110 September 20-21 Manage Fast Closing Monthly and Yearly Accountability Jakarta
111 September 22-28 NLP Practitioner Certification Jakarta
112 September 24-25 Corporate Journalism Training Jakarta
113 September 26-28 Dasar-Dasar Internal Audit untuk Auditor Anggota Tim Jakarta
114 September 27-28 Contract Negotiation and Administration Singapore
115 October 1-3 BERSATU Aligning Our Values for Supervisors 2012 Batch 8 Jakarta
116 October 1- 3 BERSATU Aligning Our Values for Supervisors 2012 Batch 11 Bogor
117October 1 (2012)-May
1 (2013) Training Automation Bandung
118 October 2Seminar Nasional Penggalian Kualitas dan Aplikasi Jamu Sebagai Upaya Penguatan
Peran Jamu dalam Sistem Kesehatan NasionalBogor
119 October 3 Kinetic Endotoxin Test Jakarta
120 October 4 Product Efficacy Claim in Cosmetic Jakarta
121 October 8-12 SQL Server 2008 Business Intelligence Development and Maintenance Jakarta
122 October 8 BERSATU Follow Up Session Batch 2 Bogor
123 October 8-12 P&G QAKE Training Singapore
124 October 9-12Community Development Toward Social Responsibility, Basic Understanding, Strategy
and TechniqueBandung
125 October 9 BERSATU Follow Up Session Batch 4 Bogor
126 October 10-12 Implementasi Praktisi Audit Operasional Jakarta
127 October 10-11Inventory Accuracy Series Workshop Stok Opname Global Cepat 1 Jam Untuk Seluruh
Isi GudangBekasi
128 October 11-12 Enterprise Risk Management Jakarta
129 October 11 BERSATU Follow Up Session Batch 3 Bogor
130 October 12 BERSATU Follow Up Session Batch 5 Bogor
131 October 16-18 Pelatihan Sistem Jaminan Halal Bogor
132 October 16-19 Laboratory Preparation for ISO/IEC 17025: 2008 Acrreditation Bandung
133 October 18-19 Branded Customer Experience Summit Jakarta
134 October 22-24 IT Infrastructure Library (IT-- IL) Version 3 (With exam) Jakarta
135 October 22-24 Taxation of Supply Chain and Business Restructuring Kuala Lumpur
136 October 23-25 Product Innovation Management Jakarta
137 October 23-25 Designing Effective Internal Communications Yogyakarta
138 October 23-24 Business Process Management Jakarta
139 October 30-31 Strategic Procurement Management Jakarta
140October 31-
November 2Implementasi & Dokumentasi ISO/IEC 17025:2008 Accreditation Bandung
Tinjauan Operasional
Operational Review
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Operational Review
Sistem Informasi dan KomunikasiInformation and Communication Systems
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Tim Sistem Informasi dan Komunikasi (Information and Communication
Systems – ICS) berperan penting dalam komunikasi, operasional dan
fungsional di dalam organisasi. Di 2012, ICS menyelesaikan berbagai
proyek pendukung bisnis (Business Support ), meningkatkan teknologi
dan melakukan pemeliharaan rutin dan perbaikan. Tujuan utama ICS
adalah untuk mendukung organisasi mencapai tujuannya melalui
penyediaan teknologi dan menjaga sistem informasi dan komunikasi
yang stabil, handal dan aman.
Enterprise Resource Planning
Dengan implementasi Exact Globe fase 1 dan fase 2, sistem informasikami menjadi lebih sederhana dan terintegrasi dengan lebih baik,
memudahkan dalam proses identifikasi dan penggantian software
yang telah usang.
Sebagai bagian dari proyek Master Production Schedule (MPS)/
Material Requirement Planning (MRP), kami telah membakukan dan
menyelaraskan kode item bahan baku dan satuan unit pengukurannya
di seluruh pabrik, mendukung proses penyelarasan yang lebih baik di
dalam Perseroan.
Pengembangan Software
Di 2012, Darya-Varia menggunakan software baru yang dirancang
sesuai kebutuhan internal (customized ) untuk mengotomatisasi
sistem pengembangan produk dan sistem pelaporan akuntansi serta
untuk mendukung toll manufacturing.
Perbaikan dan pengembangan berbagai aplikasi bisnis internal juga
terus dilakukan.
Pengembangan Infrastruktur
Guna meningkatkan keamanan data sekaligus memberi kemudahan
bagi para karyawan di lapangan dalam mengakses sistem informasi,
Perseroan meningkatkan penggunaan teknologi mobile yang aman,
memanfaatkan akses VPN (Virtual Private Network ).
Messaging Server kami juga telah ditingkatkan kemampuannya
untuk mendukung akses ‘mobile’ bagi karyawan di lapangan dan
menyediakan kolaborasi ‘on the go’. ICS juga memperkenalkan sistem
‘Help Desk ’ yang baru di pertengahan 2012 sebagai bagian dari usaha
untuk menyediakan layanan operasional sehari-hari yang memuaskan,
memperkuat hubungan dengan pelanggan dan meminimalisasi
gangguan operasional.
Ke depannya ICS akan terus membangun model infrastruktur yang
lebih dinamis dan menjalankan proyek-proyek untuk mempermudah
akses dalam mendapatkan informasi terkini. Di 2013, ICS akan
memulai analisa informasi dalam upaya menyediakan solusi bisnis
yang berbeda-beda.
The Information and Communication Systems (ICS) team recognizes
its key communication, operational and functional roles within
Darya-Varia. In 2012, ICS worked on completing various business
support projects, improving technologies and taking care of regular
maintenance and upgrades. The goal of ICS is to enable organization
to achieve its goal through technologies and maintain a stable,
reliable and secure information communication systems.
Enterprise Resource Planning
With the full module implementation of Exact Globe Phase 1 andPhase 2, our information systems have become streamlined and
better integrated, easing the identification and replacement of
obsolete software.
As part of our Master Production Schedule (MPS) /Material Requirement
Planning (MRP) project, we have harmonized and standardized raw
material item codes and units of measure across all plants, affording
the Company better alignment.
Software Development
In 2012, Darya-Varia rolled out new software which was customized
internally to automate product development and accounting
reporting systems, as well as to support flexible toll manufacturing.
Upgrades and improvements of various internal business applications
were also performed.
Infrastructure Development
To further safeguard data security while providing convenience to
our field operations in accessing corporate information systems, the
Company increased the use of secured mobile technology, utilizing
VPN (Virtual Private Network) access.
Our messaging server was also upgraded, improving its “mobile”
support to field operations and provide collaboration on-the-
go. ICS also introduced a new Helpdesk System in mid-2012 as
part of our efforts to provide exceptional day-to-day operational
services, reinforcing customer relations and minimizing operational
disruptions.
Moving forward, ICS will continue to develop more dynamic
infrastructure models and pursue projects to provide easier access to
up-to-date information. In 2013, ICS will start moving into information
analytics, in order to provide differentiated business solutions.
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Operational ReviewCorporate Governance Financial Review Corporate Information
Tata Kelola PerusahaanCorporate Governance
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Operational ReviewCorporate Governance Financial Review Corporate Information
Laporan Tata Kelola PerusahaanCorporate Governance Report
Tata Kelola Perusahaan
Corporate Governance
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Darya-Varia menyadari manfaat dari tata kelola perusahaan yang baik,
oleh karenanya Perseroan menerapkan prinsip kehati-hatian untuk
memastikan semua sistem mematuhi prinsip-prinsip akuntabilitas,
tanggung jawab, keadilan, keterbukaan dan transparansi. Prinsip-
prinsip utama dari tata kelola perusahaan yang baik mendukung
pendekatan Perseroan kepada seluruh pemangku kepentingan,
termasuk di dalamnya kepatuhan pada hukum, peraturan dan
kebijakan-kebijakan tentang lingkungan baik lokal maupun nasional.
Untuk menegaskan standar praktek bisnisnya, Darya-Varia
menerbitkan Kebijakan Perilaku Bisnis (Policy on Business Conduct ).
Melengkapi nilai-nilai BERSATU, peraturan-peraturan yang lebih
spesifik ini ditandatangani oleh Direksi Perseroan dan para Manajer
di setiap awal tahun.
Kode etik Darya-Varia berisi aturan-aturan seperti:
1. Menghindari konflik kepentingan;
2. Menghindari keterlibatan dalam kegiatan-kegiatan yang bersaing,
baik secara langsung atau tidak langsung dengan Perseroan;
3. Menolak dengan sopan pemberian hadiah dan bantuan yang
bersifat pribadi dari para pemasok, pelanggan atau pesaing
Perseroan; dan
4. Menjaga kerahasiaan informasi Perseroan.
Sebagai pelaku bisnis yang bertanggung jawab di bidang industri
farmasi, Perseroan menjunjung tinggi Kode Etik Bisnis Industri
Farmasi Indonesia, yang mengatur hubungan profesional antara
pelaku industri dan dokter, dan kewajiban dari kedua belah pihak
untuk melindungi kepentingan konsumen.
Darya-Varia recognizes the benefits of strong Corporate Governance,
as such it is pursuing a prudent course to ensure that all systems
abide by the best principles of accountability, responsibility, fairness,
openness and transparency. These main Good Corporate Governance
principles underpin the Company’s approach to all stakeholders,
including compliance with all laws, regulations, and local and national
environmental policies.
To affirm its standards of business practice, Darya-Varia has issued
Policy on Business Conduct. Complementing the BERSATU Values,
these more specific code provisions are signed by the Company
Directors and Managers at the beginning of every year.
Darya-Varia’s Code of Ethics contains provisions on the following:
1. Avoiding conflicts of interest;
2. Avoiding engaging in activities, either directly or indirectly, that
may compete with the Company;
3. Politely refusing unsolicited gifts or personal favors from suppliers,
customers or competitors of the Company; and
4. Protecting confidential Company information.
As a responsible business within the pharmaceutical industry, the
Company upholds the Indonesian Pharmaceutical Business Code of
Ethics, which regulates professional relationships between industry
participants and medical doctors, and both parties’ obligations in
protecting consumers’ interests.
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Corporate Prole Management ReportBusiness and
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Rapat Umum Pemegang Saham Tahunan
Pada 16 Mei 2012, Perseroan menyelenggarakan Rapat Umum
Pemegang Saham Tahunan (RUPST), yang dihadiri oleh para
pemegang saham, atau wakilnya, mewakili 92,92% saham Perseroan.
Keputusan yang dibuat adalah sebagai berikut:
1. Menyetujui dan mengesahkan Laporan Tahunan Perseroan,
Neraca dan Perhitungan Laba Rugi Perseroan untuk tahun buku
yang berakhir pada 31 Desember 2011. Rapat juga melepaskan
dan membebaskan sepenuhnya (acquit et de charge) anggota
Dewan Komisaris dan Direksi dari tugas-tugas pengawasan danmanajemen untuk tahun buku yang berakhir pada 31 Desember
2011, sepanjang tercermin dalam laporan keuangan tahunan
Perseroan dan entitas anak;
2. Menyetujui penggunaan laba bersih Perseroan di tahun buku
2011 sebagai berikut:
a. Sejumlah Rp35.280.000.000 dibagikan sebagai dividen tunai
untuk 1.120.000.000 saham, atau Rp31,5 per saham;
b. Sejumlah Rp2.000.000.000 disisihkan sebagai tambahan dana
cadangan;
c. Sisanya sejumlah Rp83.635.340.000 dicatat sebagai saldo laba
ditahan; dan
d. Memberi wewenang kepada Direksi Perseroan untuk
melakukan pembayaran dividen tunai dengan cara sebagai
berikut:
Mengumumkan keputusan RUPST di Bursa Efek Indonesia
(Indonesia Stock Exchange): Selasa, 22 Mei 2012
– Cum dividen bagi pasar reguler dan negosiasi:
Jumat, 8 Juni 2012
– Ex dividen bagi pasar reguler dan negosiasi:
Senin , 11 Juni 2012
– Cum dividen untuk pasar tunai: Rabu, 13 Juni 2012
– Tanggal pencatatan dividen: Rabu, 13 Juni 2012– Ex dividen untuk pasar tunai: Kamis, 14 Juni 2012
– Pembayaran dividen tunai: Rabu, 27 Juni 2012
3. Menyetujui perubahan susunan Direksi sebagai berikut:
a. Menyetujui pengunduran diri Bapak Leon Gonzales Pantaleon
dari posisinya sebagai Direktur Perseroan, berlaku efektif sejak
tanggal RUPST, memberikan pembebasan dan pelunasan
secara penuh dari tugas-tugas manajemen sepanjang
tercermin dalam Laporan Tahunan dan Laporan Keuangan
Konsolidasian Perseroan dan entitas anak;
Annual General Meeting of Shareholders
On 16 May 2012, the Company held its Annual General Meeting of
Shareholders (AGMS), which was attended by shareholders, or their
proxies, representing 92.92% of the Company’s shares. Decisions
made are as follows:
1. Approved and ratified the Company’s Annual Report, Balance
Sheet and Income Statement for the financial year ended
December 31, 2011. The meeting also granted full release and
discharge (acquit et de charge) to the members of the Board of
Commissioners and the Board of Directors for their respectivesupervisory and management actions in the financial year ended
December 31, 2011, in so far as they are covered in the Annual
Report and Consolidated Financial Statements of the Company
and its subsidiaries.
2. Approved the use of the Company’s profit for financial year 2011
as follows:
a. The amount of Rp35,280,000,000 to be distributed as cash
dividends for 1,120,000,000 shares, Rp31.5 per share;
b. The amount of Rp2,000,000,000 to be set aside as an addition
to the reserve fund;
c. The balance of Rp83,635,340,000 to be recorded as retained
earnings; and
d. Authorized the Board of Directors to execute the cash
dividend payment in the following manner:
Announcement of AGMS results at Indonesia Stock Exchange:
Tuesday, 22 May 2012
– Cum Dividends for regular & negotiated markets: Friday, 8
June 2012
– Ex Dividends for regular & negotiated markets: Monday,
11 June 2012
– Cum Dividends for cash market: Wednesday, 13 June
2012– Dividends Record Date: Wednesday, 13 June 2012
– Ex Dividends for cash market: Thursday, 14 June 2012
– Payment of Cash Dividends: Wednesday, 27 June 2012
3. Approved the following changes to the composition of the Board
of Directors:
a. Approved the resignation of Mr. Leon Gonzalez Pantaleon
from his position as Director of the Company effective from
the date of the AGMS, granting full release and discharge for
his management services during his appointment, in so far
as they are covered in the Annual Report and Consolidated
Financial Statements of the Company and its subsidiaries;
Tata Kelola Perusahaan
Corporate Governance
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b. Menyetujui penunjukkan kembali Bapak Eric Albert Gotuaco
sebagai Presiden Direktur Perseroan, berlaku efektif untuk
periode lima tahun sejak tanggal penunjukkan kembali oleh
RUPST hingga berakhirnya RUPST yang kelima sejak tanggal
penunjukkannya;
c. Menyetujui penunjukkan Ibu Yustina Endang Setyowati
dan Ibu Frida Oktaria Chalid sebagai Direktur Perseroan,
berlaku efektif untuk periode lima tahun sejak tanggal
penunjukkannya oleh RUPST hingga berakhirnya RUPST yang
kelima sejak tanggal penunjukkannya.
RUPST juga memberi kuasa kepada Direksi untuk melaporkan
perubahan komposisi Direksi Perseroan kepada Menteri Hukum
dan Hak Asasi Manusia untuk memasukkan nama-nama Direksi
yang baru di dalam Daftar Perseroan dan melakukan tindakan-
tindakan yang diperlukan sebagaimana disyaratkan oleh
peraturan dan hukum yang berlaku.
4. Menyetujui pemberian wewenang kepada Dewan Komisaris
untuk menetapkan remunerasi Direksi untuk tahun buku
yang berakhir pada 31 Desember 2012 hingga diubah dengan
Keputusan Dewan Komisaris.
5. Menyetujui pemberian wewenang kepada para Direksi Perseroan
untuk; (i) Menunjuk Akuntan Publik Independen yang terdaftar
pada Badan Pengawas Penanaman Modal (Bapepam) untuk
mengaudit Laporan Keuangan Perseroan untuk tahun buku yang
berakhir pada tanggal 31 Desember 2012; (ii) Menentukan jumlah
honorarium akuntan publik independen tersebut dan ketentuan-
ketentuan lainnya.
Semua keputusan-keputusan RUPST telah dilaksanakan.
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
Perseroan menyelenggarakan Rapat Umum Pemegang Saham Luar
Biasa (RUPSLB) pada 16 Mei 2012, dihadiri para pemegang saham, atauwakilnya, mewakili 92,92% saham Perseroan. Keputusan-keputusan
yang dibuat adalah sebagai berikut:
1. Menyetujui penambahan aktivitas bisnis Perseroan yang
tercantum dalam pasal 3 dari Anggaran Dasar Perseroan.
Penambahan ini termasuk: (i) penambahan kata “jasa” dalam
pasal 3, paragraf 1 dan mencantumkan “jasa laboratorium,
validasi fasilitas, klinik dan rumah sakit” di pasal 3 paragraf 2; (ii)
mencantumkan “obat tradisional” di pasal 3 paragraf 2; dan (iii)
memasukkan “alat kesehatan” dalam usaha perdagangan dalam
pasal 3, paragraf 2.
b. Approved the re-appointment of Mr. Eric Albert Gotuaco as
President Director of the Company, effective for a period of
five years from the date of the AGMS; that is, re-appointing
him until the close of the fifth AGMS following his re-
appointment;
c. Approved the appointment of Ms. Yustina Endang Setyowati
and Ms. Frida Oktaria Chalid as Directors of the Company,
effective for a period of five years from the date of the AGMS;
that is, appointing them until the close of the fifth AGMS
following their appointment.
The AGMS also authorized the Board of Directors to report the
changes in the composition of the Board of Directors of the
Company to the Minister of Justice and Human Rights to include
the names of the new Directors in the Company Register and
perform the necessary actions as required by the prevailing laws
and regulations.
4. Approved delegation to the Board of Commissioners to determine
the remuneration of the Board of Directors for the financial year
ended December 31, 2012 until such time as may be amended by
a resolution of the Board of Commissioners.
5. Approved authorization of the Board of Directors of the Company
to: (i) Appoint an independent public accountant registered
with the Financial Service Authority (Bapepam), to audit the
financial statements of the Company for the financial year ended
December 31, 2012; (ii) Set the honorarium for the independent
public accountant and other related conditions.
All AGMS decisions have been actualized.
Extraordinary General Meeting of Shareholders
The Company held an Extraordinary General Meeting of Shareholders
(EGMS) on 16 May 2012, which was attended by shareholders, or theirproxies, representing 92.92% of the Company’s shares. Decisions
made are as follows:
1. Approved the addition of the Company’s business activities
listed in Article 3 of the Company’s Articles of Association. These
additions include the following: (i) add “services” in Article 3,
paragraph 1 and specify “laboratory services, validation facilities,
clinics and hospitals” in Article 3, paragraph 2; (ii) state “traditional
medicine” in Article 3, paragraph 2; and (iii) insert “medical devices”
in Trading Business in Article 3, paragraph 2.
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Operational ReviewCorporate Governance Financial Review Corporate Information
The EGMS also authorized the Board of Directors with the
right of substitution to apply for approval from the Indonesian
Coordination Board (BKPM) regarding the additional Company
business activities and to appear before the Notary to state the
said amendments to the Articles of Association in a notarial deed
and to adjust with the approval from BKPM if necessary, and
then to obtain approval from the Minister of Law and Human
Rights, and to announce this in the State Gazette of Republic
of Indonesia, and to perform all acts in accordance with the
applicable regulations.
Thus far, the Company is awaiting final execution of the EGMS
decisions, as licenses from the relevant institutions are stil l in process.
Governance Structure
Under the governance structure at Darya-Varia, the General Meeting
of Shareholders retains final authority on corporate actions including
appointment and dismissal of the Board of Commissioners, Board of
Directors, declaration of final dividends and changes to the Articles of
Association, among others.
RUPSLB juga memberi wewenang pada Direksi dengan hak
pengganti untuk mengajukan permohonan persetujuan dari
Badan Koordinasi Penanaman Modal (BKPM) berkenaan dengan
kegiatan-kegiatan bisnis tambahan Perseroan dan menghadap
notaris untuk menyatakan perubahan Anggaran Dasar tersebut
di dalam akta notaris dan menyesuaikan dengan persetujuan
dari BKPM jika dibutuhkan, kemudian untuk mendapatkan
persetujuan dari Kementerian Hukum dan Hak Asasi Manusia dan
mengumumkannya di dalam Lembar Negara Republik Indonesia,
dan untuk melakukan setiap dan semua tindakan sesuai dengan
peraturan perundang-undangan yang berlaku.
Sejauh ini, Perseroan masih menunggu pelaksanaan dari keputusan
RUPSLB, karena ijin-ijin dari institusi terkait masih dalam proses.
Struktur Tata Kelola
Berdasarkan struktur tata kelola Darya-Varia, Rapat Umum Pemegang
Saham adalah otoritas tertinggi atas tindakan-tindakan korporasi
termasuk penunjukkan dan pembubaran Dewan Komisaris, Direksi,
penetapan dividen dan perubahan Anggaran Dasar dan lain-lain.
Tata Kelola Perusahaan
Corporate Governance
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Board of Commissioners
In accordance with the Company’s Articles of Association, the current
members of the BOC were appointed respectively for five years
effective from the date of the AGMS appointing them, that is, until the
close of the fifth AGMS following their appointments.
The roles and responsibilities of the members of the BOC are
established by the Articles of Association and BAPEPAM regulations.
The BOC has an oversight and supervisory role in reviewing
strategic plans, operational budgets and management performance. Throughout 2012, the BOC was active in reviewing the policies made
by the Board of Directors and in the Directors’ implementation of
such policies. The BOC also regularly receives updates from the Audit
Committee and provides advice to the Board of Directors in the
strategic management of the Company.
Composition of the BOC
The current composition of the BOC is as follows:
President Commissioner : Jocelyn Campos Hess
Vice President Commissioner and
Independent Commissioner : Sunarto Prawirosujanto
Commissioner : Clinton Andrew Campos Hess
Commissioner : Manuel Paras Engwa
Commissioner : Mariano John L. Tan, Jr.
Independent Commissioner : Vice Admiral (Retired)
Soedibyo Rahardjo
Independent Commissioner : Sonny Kalona
Independent Commissioners
Out of the seven members of the Company’s BOC, three are
Independent Commissioners, in compliance with BAPEPAM
regulation. Independence is defined as having no financial, family,
business relations (including stock holdings) with other members of
the BOC, the BOD or the majority shareholder.
Board of Directors
Current members of the BOD were appointed for five years effective
from the AGMS held in 2012, until the close of the fifth AGMS following
their appointment.
Members of the BOD have roles and responsibilities established by the
Articles of Association and the prevailing regulations. Primarily, the
BOD is fully responsible in carrying out the day to day management
of the Company and establishing a strategic plan.
Dewan Komisaris
Sesuai dengan Anggaran Dasar Perseroan, anggota-anggota Dewan
Komisaris yang ada sekarang ditunjuk untuk waktu lima tahun efektif
sejak tanggal RUPST yang mengangkatnya hingga berakhirnya RUPST
yang kelima setelah tanggal pengangkatannya.
Peran dan tanggung jawab para anggota Dewan Komisaris tercantum
di dalam Anggaran Dasar dan peraturan BAPEPAM.
Dewan Komisaris berperan melakukan pengawasan terhadap
rencana-rencana strategis, anggaran operasional dan kinerjamanajemen. Sepanjang 2012, Dewan Komisaris aktif meninjau
kebijakan-kebijakan yang dibuat Direksi dan pelaksanaan kebijakan
itu oleh para Direktur. Dewan Komisaris menerima informasi terkini
secara berkala dari Komite Audit dan memberi masukan kepada
Direksi dalam manajemen strategis Perseroan.
Susunan Dewan Komisaris
Susunan Dewan Komisaris saat ini adalah sebagai berikut:
Presiden Komisaris : Jocelyn Campos Hess
Wakil Presiden Komisaris dan
Komisaris Independen : Sunarto Prawirosujanto
Komisaris : Clinton Andrew Campos Hess
Komisaris : Manuel Paras Engwa
Komisaris : Mariano John L. Tan, Jr.
Komisaris Independen : Laksamana Madya (Purn)
Soedibyo Rahardjo
Komisaris Independen : Sonny Kalona
Komisaris Independen
Dari tujuh anggota Dewan Komisaris, tiga adalah Komisaris
Independen, sesuai dengan peraturan BAPEPAM. Independen
diartikan sebagai tidak ada hubungan finansial, keluarga, bisnis
(termasuk kepemilikan saham) dengan anggota Dewan Komisaris
yang lain, Direksi atau dengan pemegang saham mayoritas.
Direksi
Anggota Direksi diangkat untuk periode lima tahun terhitung sejak
RUPST yang diselenggarakan tahun 2012, sampai berakhirnya RUPST
yang kelima setelah pengangkatannya.
Anggota Direksi mempunyai peran dan tanggung jawab yang diatur di
dalam Anggaran Dasar dan peraturan yang berlaku. Direksi terutama
bertanggung jawab sepenuhnya dalam mengelola Perseroan dari
hari ke hari dan menetapkan rencana strategis.
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The BOD in professionally managing the Company is also responsible
for establishing and monitoring internal controls within the
Company.
The BOD works closely with the Management Committee members
and the key executives of the Company to facilitate operational
objectives.
Composition of the BOD
The current composition of the BOD is as follows:
President Director : Eric Albert Gotuaco
Vice President Director : Charles Robert B. Davis
Director : Benjamin Wang Yap
Director : Carlos Olivares Nava
Director : Marlia Hayati Goestam
Director : Romeo Laranjo Bato
Director : Reynaldo Lansang Davadilla
Director : Angelito Celso Corsame Racho, Jr.
Director : Joseph Raymond Acuna Hilay
Director : Yustina Endang Setyowati
Director : Frida Oktaria Chalid
Meetings of the BOC and BOD
In discharging their duties and responsibilities of overseeing and
managing the Company, the Company holds BOC meetings. Under
the Articles of Association of the Company, BOC meetings may be
held at any time whenever deemed necessary by any member of the
BOC or upon written request from the BOD meeting. There was one
BOC meeting in 2012 held on May 16, 2012. All Commissioners were
present or represented in the meeting.
According to the Company’s Articles of Association, BOD meetings
may be held at any time whenever deemed necessary by any
member of the BOD. BOD meetings are held in conjunction withmembers of Management Committee in a larger Management
Committee (Mancom) meeting. The Mancom meetings were held to
discuss performance issues, analyze results to date, deal with existing
problems and draw up new strategies, to be then propagated to key
employees in regular Key Personnel Meetings. There were 10 Mancom
meetings held in 2012 with an average attendance of 63%.
Direksi dalam mengelola Perseroan secara profesional juga
bertanggung jawab dalam menyusun dan melakukan kontrol internal
dalam Perseroan.
Direksi bekerja sama dengan Management Committee dan para
eksekutif Perseroan untuk memfasilitasi tujuan-tujuan operasional.
Susunan Direksi
Susunan Direksi saat ini adalah sebagai berikut:
Presiden Direktur : Eric Albert Gotuaco
Wakil Presiden Direktur : Charles Robert B. Davis
Direktur : Benjamin Wang Yap
Direktur : Carlos Olivares Nava
Direktur : Marlia Hayati Goestam
Direktur : Romeo Laranjo Bato
Direktur : Reynaldo Lansang Davadilla
Direktur : Angelito Celso Corsame Racho, Jr.
Direktur : Joseph Raymond Acuna Hilay
Direktur : Yustina Endang Setyowati
Direktur : Frida Oktaria Chalid
Rapat Dewan Komisaris dan Rapat Direksi
Dalam pelaksanaan tugas dan tanggung jawabnya mengawasi
dan mengelola Perseroan, dilakukan rapat-rapat Dewan Komisaris.
Sesuai Anggaran Dasar Perseroan, Rapat Dewan Komisaris dapat
dilaksanakan setiap saat bila dianggap perlu oleh salah satu anggota
Dewan Komisaris atau atas permintaan tertulis dari Rapat Direksi.
Sepanjang 2012 telah dilaksanakan satu kali Rapat Dewan Komisaris
pada 16 Mei 2012. Seluruh Komisaris hadir atau diwakili kehadirannya
dalam rapat.
Sesuai dengan Anggaran Dasar Perseroan, Rapat Direksi dapat
diselenggarakan setiap waktu bilamana dipandang perlu oleh salah
seorang dari anggota Direksi. Rapat Direksi dilaksanakan bersamaandengan para anggota Management Committee (Mancom) di dalam
suatu Rapat Mancom. Rapat Mancom diselenggarakan untuk
mendiskusikan masalah-masalah terkait kinerja, menganalisa hasil-
hasil yang dicapai, memecahkan masalah yang timbul dan membuat
strategi baru, yang hasilnya kemudian disebarluaskan ke karyawan
kunci di dalam rapat regular Key Personnel Meeting. Selama 2012 telah
dilaksanakan 10 Rapat Mancom dengan rata-rata kehadiran 63%.
Tata Kelola Perusahaan
Corporate Governance
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Audit Committee
The Audit Committee’s main task is to assist the BOC in carrying
out its duties in overseeing the management and operation of the
Company.
The term of office of the members of the Committee is 5 (five) years, the
same as the term of office of the members of the BOC in accordance
with the Company’s Articles of Association.
In line with the Audit Committee Charter, the Audit Committee
is comprised of 1 (one) independent Commissioner and 2 (two)independent individuals from outside the Company, each of whom
are free from any relationship which would interfere with the exercise
of his or her independent judgment as a member of the Audit
Committee.
In 2012, the membership of the Company’s Audit Committee was as
follows:
1. Sunarto Prawirosujanto (Chairman)
2. Oscar E. Carag (Member)
3. Alex E. Jimenez (Member)
Profiles of Audit Committee members are detailed in the Corporate
Information section.
The Audit Committee Charter lays down the procedures and
expectations for the actions of the Audit Committee. In 2012, the
Audit Committee held one meeting on February 15, 2012, while flows
of communication, including through electronic means, occurred on a
regular basis with ad hoc reports and communication with personnel
occurring as needed. The Audit Committee is in regular contact with
the Company’s Internal Audit.
Corporate Secretary
The Corporate Secretary has specific responsibilities as determinedby BAPEPAM and Company policy. Foremost, the Corporate Secretary
is responsible for communications and reports to the Capital Market
authority and other regulators. In addition, the Corporate Secretary
handles all information releases to shareholders, the general public
and business analysts related to the Company’s performance.
Shareholders lists, and other documents, are maintained by the
Corporate Secretary. The Corporate Secretary also coordinates for the
Mancom meetings, BOC meetings, General Meetings of Shareholders
dan Audit Committee meeting.
Komite Audit
Tugas utama Komite Audit adalah membantu Dewan Komisaris
menjalankan tugasnya mengawasi pengelolaan dan operasional
Perseroan.
Masa jabatan anggota Komite Audit adalah 5 (lima) tahun, sama
dengan masa jabatan anggota Dewan Komisaris sebagaimana diatur
dalam Anggaran Dasar Perseroan.
Sesuai dengan Audit Committee Charter (Piagam Komite Audit),
Komite Audit terdiri dari 1 (satu) orang Komisaris Independen dan2 (dua) orang independen yang berasal dari luar Perseroan dimana
tidak memiliki hubungan yang dapat mengganggu pelaksanaan
tugasnya sebagai anggota Komite Audit.
Di 2012, susunan Komite Audit Perseroan adalah sebagai berikut:
1. Sunarto Prawirosujanto (Ketua)
2. Oscar E. Carag (Anggota)
3. Alex E. Jimenez (Anggota)
Profil Komite Audit dijelaskan lebih rinci di bagian Informasi
Perseroan.
Piagam Komite Audit mencantumkan prosedur dan langkah-langkah
di masa datang dari Komite Audit. Di 2012, Komite Audit mengadakan
satu kali rapat, yaitu pada 15 Februari 2012, sementara pembahasan
dan diskusi dilakukan secara berkala termasuk secara elektronik
melalui laporan ad hoc dan komunikasi dengan karyawan terkait bila
diperlukan. Komite Audit berkomunikasi secara berkala dengan Audit
Internal Perseroan.
Sekretaris Perusahaan
Sekretaris Perusahaan mempunyai tanggung jawab khusussebagaimana ditetapkan oleh BAPEPAM dan kebijakan Perseroan.
Sekretaris Perusahaan terutama bertanggung jawab dalam
komunikasi dan pelaporan kepada otoritas pasar modal dan pembuat
peraturan lainnya. Selain itu, Sekretaris Perusahaan juga menyediakan
informasi kepada para pemegang saham, masyarakat dan analis bisnis
yang berkaitan dengan kinerja Perseroan. Daftar pemegang saham
dan dokumen-dokumen lain juga menjadi tanggung jawab Sekretaris
Perusahaan. Sekretaris Perusahaan juga bertanggung jawab dalam
pelaksanaan rapat Mancom, rapat Dewan Komisaris, Rapat Umum
Pemegang Saham dan rapat Komite Audit.
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Terhitung sejak 20 Januari 2011 Sekretaris Perusahaan adalah Ibu
Frida O. Chalid. Di samping sebagai Sekretaris Perusahaan, Ibu Frida
O. Chalid adalah salah seorang anggota Direksi Perseroan. Profilnya
dapat dilihat di bagian Informasi Perusahaan.
Remunerasi Dewan Komisaris dan Direksi
Di 2012, total remunerasi yang diterima oleh Dewan Komisaris
ditentukan dalam RUPST, dan remunerasi bagi Direksi ditentukan
oleh Dewan Komisaris sesuai dengan wewenang yang ditentukan
dalam RUPST. Total paket remunerasi Dewan Komisaris dan Direksi
(termasuk Direktur Operasional) di tahun 2012 sebesar Rp20,4 miliar.
Pelatihan Direksi
Para anggota Direksi Perseroan mengikuti seminar dan program
pelatihan untuk memastikan bahwa mereka senantiasa mengikuti
perkembangan industri dan peraturan serta perundangan yang
berlaku, kompetensi dan teknologi terkini. Di 2012 program-program
tersebut antara lain:
Tata Kelola Perusahaan
Corporate Governance
The Corporate Secretary is Ms. Frida O. Chalid, effective since January
20, 2011. Ms. Frida O. Chalid is also a member of the Board of Directors.
Her profile is detailed in the Corporate Information section.
Remuneration of the BOC and BOD
In 2012, total remuneration received by the BOC was determined by
the AGMS, and the remuneration for the BOD was determined by the
BOC in accordance with the authority given by the AGMS. The total
remuneration package of the Boards of Commissioners and Directors
(including Operating Directors) during the year 2012 was Rp20.4billion.
Director Training
Members of the Board of Directors attend seminars and training
programs to keep up to date with the latest developments in industry
and regulatory affairs, competencies and technology. In 2012, these
programs included:
No
Daftar Pelatihan Direksi di Tahun 2012 | Directors Programs List in 2012
Tanggal
Date
Nama Direktur
Director’s Name
Topik
Program
Tempat
Place1 January 12 Charles Robert B Davis BERSATU CAMP for Field Operation and Marketing Jakarta
2 January 12 Joseph Raymond Hilay BERSATU CAMP for Field Operation and Marketing Jakarta
3 January 12 Yustina Endang Setyowati BERSATU CAMP for Field Operation and Marketing Jakarta
4 April 28 - 30 Romeo L Bato BERSATU CAMP for Corporate Enablers Bogor
5 April 28 - 30 Frida O Chalid BERSATU CAMP for Corporate Enablers Bogor
6 April 28 - 30 Reynaldo Davadilla BERSATU CAMP for Corporate Enablers Bogor
7 April 28 - 30 Yustina Endang Setyowati BERSATU CAMP for Corporate Enablers Bogor
8 April 28 - 30 Charles Robert B Davis BERSATU CAMP for Corporate Enablers Bogor
9 May 14 - 18 Joseph Raymond Hilay The Customer Focused Organization: Critical Steps
in Achieving and Sustaining Focus
Illinois
10 July 5 - 6 Angelito C Racho International Seminar on Animal Industry Jakarta
11 July 8 - 13 Charles Robert B Davis Building New Business in Established
Organizations
Massachusetts
12 October 17 - 19 Joseph Raymond Hilay Branded Customer Experience Summit Jakarta
13 October 17 - 19 Frida O Chalid Branded Customer Experience Summit Jakarta
14 October 17 - 19 Yustina Endang Setyowati Branded Customer Experience Summit Jakarta
15 November 20 - 22 Frida O Chalid Profesional Director Program Jakarta
16 November 26 Angelito C Racho Branded Customer Experience Briefing Jakarta
17 November 26 Reynaldo Davadilla Branded Customer Experience Briefing Jakarta
18 November 26 Joseph Raymond Hilay Branded Customer Experience Briefing Jakarta
19 November 26 Charles Robert B Davis Branded Customer Experience Briefing Jakarta
20 November 27 Yustina Endang Setyowati OTC Action Workshop Singapore
21 November 27 - 28 Joseph Raymond Hilay Brand DNA Workshop Jakarta
22 November 27 - 28 Angelito C Racho Brand DNA Workshop Jakarta
23 November 27 - 28 Reynaldo Davadilla Brand DNA Workshop Jakarta
24 November 27 - 28 Charles Robert B Davis Brand DNA Workshop Jakarta25 November 28 - 29 Frida O Chalid Pharma Anti Counterfeiting Singapore
26 December 21 Romeo L Bato Finance and Accounting Motivational Training Jakarta
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Internal Audit and Risk Management
Darya-Varia’s Internal Audit Department has principal responsibility
to determine whether the Company’s risk management, internal
control and governance processes, as designed and represented
by management, are adequate and functioning in a manner
ascertaining that:
a. Risks are appropriately identified and managed;
b. Internal control processes are effective and reviewed for
continuous improvement;
c. Significant financial, managerial and operating information is
accurate, reliable and reported in a timely manner;
d. Officers, directors, employees and contractors comply withinternal policies, standards, procedures and applicable laws,
regulations and governance standards;
e. Fraudulent, criminal and negligent actions or omissions are
identified, investigated and resolved;
f. Significant legal or regulatory issues affecting the Company are
recognized and addressed appropriately.
A review of the effectiveness of internal control systems is conducted
regularly by the Internal Audit Department referring to the internal
Audit Plan.
Audit Internal dan Manajemen Risiko
Departemen Audit Internal Darya-Varia memiliki tanggung jawab
utama menentukan apakah manajemen risiko, pengawasan
internal dan proses tata kelola Perseroan sesuai dengan yang telah
direncanakan oleh manajemen, mampu dan berfungsi dalam
memastikan bahwa:
a. Risiko diidentifikasi dan dikelola secara tepat;
b. Proses-proses pengawasan internal dilakukan secara efektif dan
selalu ditinjau untuk perbaikan terus menerus;
c. Informasi keuangan, pengelolaan dan operasional yang signifikan
selalu akurat, dapat dipercaya dan dilaporkan tepat waktu;
d. Pegawai, Direktur, karyawan dan kontraktor mematuhi kebijakaninternal, standar-standar, prosedur dan hukum serta peraturan-
peraturan yang berlaku serta standar-standar tata kelola;
e. Semua tindakan-tindakan kecurangan, kriminal dan kelalaian
akan diidentifikasi, diselidiki dan ditindak.
f. Persoalan hukum atau peraturan yang berdampak signifikan
pada Perseroan akan ditangani dan diselesaikan secara tepat.
Tinjauan tentang keefektifan sistem pengawasan internal dilakukan
secara rutin oleh Departemen Audit Internal sesuai Rencana
Audit Internal.
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The Head of the Internal Audit Department, Mr. Setyo Dumadi, is
responsible for managing audit activities, setting the audit agenda in
consultation with the BOC, and providing reports to the BOD and the
Audit Committee. Functionally the Internal Audit Department reports
to the Audit Committee, and administratively to the Vice President
Director and the President Director.
Profile of Head of Internal Audit
Mr. Setyo Dumadi was appointed Head of Internal Audit in 2010.
He joined Darya-Varia in 2004 as Senior Internal Auditor. Previously,
he was Senior Internal Auditor at PT. Eterindo Wahanatama Tbk andbegan his career at registered public accountants Armen Budiman &
Abubakar, as an auditor. Mr. Setyo graduated with a Bachelor Degree
in Accounting from Pancasila University in 1999 and completed
numerous seminars and workshops in the area of risk management
and auditing.
Actions of Internal Audit are guided by the Internal Audit Charter,
which details the structure of the Internal Audit Department, the
obligations and the responsibilities of Internal Auditors. In addition,
all members of the Internal Audit Department follow the Company’s
Policy on Business Conduct.
Enterprise risk management is evaluated regularly by the Internal
Audit Department to ensure the validity and relevancy of risks.
Below are the major risks currently being faced by the Company:
– Raw Materials Supply
The limited and unique characteristics of some raw materials
present a critical issue of raw material availability for
pharmaceutical companies. A sudden drop in supply from a
natural disaster or market forces may hamper the Company’s
ability to fulfill market demand.
The Company has taken proactive and preventive actions
to mitigate the risk of raw material shortages. Included is an
ongoing program for accessing multiple suppliers and research is
conducted for exploring alternative raw materials.
Kepala Departemen Audit Internal, Bapak Setyo Dumadi bertanggung
jawab dalam pengelolaan kegiatan audit, menetapkan agenda audit,
berkonsultasi dengan Dewan Komisaris dan memberikan laporan
kepada Direksi dan Komite Audit. Secara fungsional Departemen
Audit Internal melapor kepada Komite Audit dan secara administratif
melapor kepada Wakil Presiden Direktur dan Presiden Direktur.
Profil Kepala Audit Internal
Bapak Setyo Dumadi ditunjuk sebagai Kepala Audit Internal di tahun
2010. Beliau bergabung dengan Darya-Varia di 2004 sebagai Auditor
Internal Senior. Sebelumnya, beliau menjabat sebagai Auditor InternalSenior PT. Eterindo Wahanatama Tbk dan mengawali karirnya pada
kantor akuntan publik terdaftar Armen Budiman & Abubakar, sebagai
Auditor. Bapak Setyo lulus dari Universitas Pancasila di 1999 dengan
gelar Sarjana di bidang Akuntansi, ditambah dengan berbagai
seminar dan workshop di bidang manajemen risiko dan audit.
Tindakan yang dilakukan Audit Internal dipandu oleh Piagam Audit
Internal yang menyajikan secara rinci struktur Departemen Audit
Internal, kewajiban dan tanggung jawab dari Audit Internal. Selain itu
semua anggota Departemen Audit Internal juga mengikuti Kebijakan
Perilaku Bisnis Perseroan.
Manajemen risiko perusahaan dievaluasi secara berkala oleh
Departemen Audit Internal untuk menjamin validasi dan relevansi
semua risiko.
Di bawah ini adalah risiko-risiko utama yang dihadapi Perseroan
saat ini:
– Pasokan Bahan Baku
Karakteristik yang unik dan terbatasnya jumlah beberapa
bahan baku menimbulkan isu ketersediaan bahan baku bagi
perusahaan-perusahaan farmasi. Penurunan pasokan secara tiba-
tiba akibat bencana alam atau kondisi pasar dapat menghambat
kemampuan Perseroan dalam memenuhi permintaan pasar.
Perseroan telah mengambil tindakan proaktif dan preventif untuk
mencegah risiko kekurangan bahan baku. Termasuk di dalamnya
adalah program yang sedang dilakukan untuk mendapatkan
akses ke beberapa pemasok dan penelitian yang dilakukan untuk
mencari bahan baku alternatif.
Tata Kelola Perusahaan
Corporate Governance
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– Competition
Expansion towards non-traditional retail outlets, differentiated
new entrants and innovative promotions are currently
competitive threats. To succeed against this competition, the
organization adapted its business strategies accordingly, by
expanding our distribution reach towards more relevant retail
outlets, introducing unique and relevant products and adapting
new promotional programs attuned to the preferences of the
ever-changing consumer landscape.
– Legal and Regulatory Compliances and Binding Agreements The Company continuously monitors and deals with various
changes in laws and regulations to avoid any risk of legal
non-compliance. As the Company participates in a variety of
agreements, there is also a risk of a contractual dispute. To address
this risk, the Company maintains a Legal Department, Regulatory
Affairs, and an Internal Audit Department, to provide insight and
direction on all legal and compliance issues.
As part of compliance, the Company registers all products with
the competent health authorities and adheres to the relevant
health regulations. The Company likewise registers and renews
its Intellectual Property Rights with the competent authorities to
protect its trademarks and other intellectual property rights.
– Kompetisi
Ekspansi ke gerai-gerai ritel non tradisional, para pendatang baru
yang berbeda dan promosi-promosi yang inovatif merupakan
ancaman dalam kompetisi saat ini. Agar sukses organisasi
melakukan penyesuaian strategi dengan memperluas jangkauan
distribusi ke saluran ritel yang relevan, memperkenalkan produk
yang unik dan relevan serta menyesuaikan program-program
promosi baru yang sesuai dengan preferensi konsumen yang
selalu berubah.
– Kepatuhan pada Hukum dan Peraturan serta Perjanjian yangMengikat
Perseroan terus memantau dan berurusan dengan berbagai
perubahan hukum dan peraturan untuk menghindari risiko
pelanggaran (non-compliance). Karena Perseroan juga terikat
dengan berbagai perjanjian, maka akan timbul risiko terjadinya
perselisihan kontrak. Untuk mengatasi risiko ini, Perseroan
memiliki Departemen Legal, Regulatory Affairs, serta Audit
Internal, untuk memberikan pandangan dan arahan tentang
masalah hukum dan kepatuhan.
Sebagai bagian dari kepatuhan, Perseroan telah mendaftarkan
semua produknya ke otoritas kesehatan yang kompeten dan
menaati peraturan-peraturan kesehatan yang relevan. Perseroan
juga telah mendaftarkan dan memperbaharui Hak Kekayaan
Intelektual dengan pihak yang berwenang untuk melindungi
merek-merek dagangnya dan hak kekayaan intelektual lainnya.
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– Quality
The Company effectively managed risk on product quality
by instituting and closely adhering to ASEAN current Good
Manufacturing Practices (cGMP) and Food & Drugs Agency
(BPOM) Good Manufacturing Practices (GMP). Strict adherence
to high quality research, production, quality control, product
development and service as well as maintenance of effective two-
way feedback mechanisms with end users, keeps product quality
and consumer trust at high levels.
Disclosure of Information The Company’s Annual Report and audited financial statements are
issued on time in accordance with the BAPEPAM requirements of and
those of the Indonesian Stock Exchange. These and other documents
can be found at the Company website.
The Company conducted a Public Expose on May 16, 2012, at
Dharmawangsa Hotel.
The public can visit the Company’s website www.darya-varia.com
and can send e-mail to [email protected] to request and obtain
general information about the Company and its products.
Important information about the Company related to Disclosure
of Information as a public company can also be accessed through
IDXNet, at the PT Bursa Efek Indonesia website, www.idxnet.co.id .
Judicial Proceedings
Neither the Company nor the members of its BOC or BOD, individually
or collectively, are currently a party in any legal or civil case related to
Company activities that might impact the management of or financial
health of the Company.
– Kualitas
Perseroan mengelola risiko secara efektif menyangkut kualitas
produk dengan menerapkan dan memenuhi praktek-praktek
Cara Pembuatan Obat yang Baik dan sesuai dengan standar
Badan Pengawas Obat dan Makanan (BPOM). Kepatuhan yang
ketat dalam penelitian berkualitas, produksi, pengendalian
mutu, pengembangan produk dan layanan serta memelihara
mekanisme umpan balik yang efektif dengan pengguna, terus
menjaga kepercayaan konsumen.
Keterbukaan InformasiLaporan Tahunan Perseroan dan Laporan Keuangan yang telah
diaudit dikeluarkan tepat waktu dan sesuai dengan persyaratan dari
Badan Pengawas Pasar Modal (BAPEPAM) dan Bursa Efek Indonesia.
Dokumen-dokumen ini dapat ditemukan di situs Perseroan.
Pada 16 Mei 2012, Perseroan mengadakan paparan publik di Hotel
Dharmawangsa.
Masyarakat umum dapat mengunjungi situs Perseroan di
www.darya-varia.com dan dapat mengirim email ke info@darya-
varia.com untuk meminta dan memperoleh informasi tentang
Perseroan dan produk-produknya.
Informasi penting tentang Perseroan menyangkut Keterbukaan
Informasi sebagai perusahaan publik juga bisa diakses melalui IDXNet,
di situs PT Bursa Efek Indonesia, www.idxnet.co.id .
Perkara Hukum
Baik Perseroan maupun anggota Dewan Komisaris atau Direksi, secara
individu maupun kolektif, saat ini tidak terkait kasus hukum pidana
maupun perdata yang berhubungan dengan kegiatan Perseroan
yang bisa berdampak pada pengelolaan Perseroan.
Tata Kelola Perusahaan
Corporate Governance
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Tanggung Jawab Sosial PerusahaanCorporate Social Responsibility
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Di 2012 Darya-Varia meluncurkan program Tanggung Jawab Sosial
Perusahaan/Corporate Social Responsibility (CSR) bekerja sama dengan
Dinas Kesehatan Kota Depok dan Dinas Kesehatan Kabupaten Bogor,
melibatkan 1.040 kader Posyandu (Pos Pelayanan Terpadu) dari
8 Puskesmas (Pusat Kesehatan Masyarakat).
Fokus dari program CSR ini, sejalan dengan Tujuan Pembangunan
Milenium (Millennium Development Goals), adalah untuk
memberdayakan Posyandu agar dapat membantu mengurangi
angka kematian ibu melahirkan dan angka kematian anak serta
meningkatkan taraf kesehatan ibu dan anak. Dalam program ini kami
membekali para kader posyandu dengan materi penyegaran tentang
kesehatan ibu dan anak serta mengadakan pelatihan kemampuan
berkomunikasi. Kami juga mendistribusikan materi panduan untukPuskesmas dan memfasilitasi kelas kesehatan untuk ibu hamil.
Selain itu, Darya-Varia terus melanjutkan program-program
kemasyarakatan untuk warga yang bermukim di sekitar pabrik. Kami
memberikan bantuan obat gratis dan makanan tambahan untuk anak-
anak balita (bawah lima tahun), bekerja sama dengan Puskesmas dan
Posyandu.
Bermitra dengan berbagai organisasi terpercaya, kami mengadakan
program donor darah dan donasi obat-obatan untuk diberikan
kepada pihak yang membutuhkan.
Program CSR di 2012 senilai Rp1,2 miliar berjalan seiring dengan
misi kami “membangun Indonesia yang sehat secara bertahap setiap
orang di setiap waktu”. Kami bersyukur dapat membantu dan berbagi
kepada masyarakat dan berharap dapat melakukan lebih banyak
lagi program CSR yang mempromosikan kesehatan di tahun-tahun
mendatang.
In 2012, Darya-Varia launched a corporate-level CSR program in
collaboration with the Depok District Health Office and the Bogor
District Health Office, involving 1,040 kader (volunteers) from 8 (eight)
Puskesmas (Public Health Centers).
The focus of our CSR program, in line with Millennium Development
Goals, is to empower Posyandu (Integrated Service Posts) to help
reduce maternal and child mortality and increase the levels of mother
and child health. In this program, we provided volunteers with
refresher materials for mother and child health care and conducted
training on communication skills. We likewise distributed guide
materials to health centers and facilitated health classes for pregnant
women.
In addition, Darya-Varia continued its local community programs for
the people residing in the vicinities surrounding its plants. Health
centers were supported with free medicines and supplementary
feeding programs for children under five years old.
Blood drive donations and medicine donations were likewise
forwarded to trusted national service institutions for distribution to
people in need.
The Rp1.2 billion worth of CSR programs in 2012 lines up well with
our mission of “building a healthy Indonesia, one person at a time”.
We are grateful for the opportunity given us to help out and certainly
look forward to doing more health promoting CSR programs in the
coming years.
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Tinjauan KeuanganFinancial Review
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Diskusi dan Analisa ManajemenManagement Discussion and Analysis
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TINJAUAN MENGENAI FAKTOR YANG BERPENGARUH TERHADAP
BISNIS NASIONAL DAN REGIONAL
Tinjauan Ekonomi dan Industri
Iklim perekonomian Indonesia di 2012 tetap stabil dengan
meningkatnya PDB sekitar 6,3%, melampaui pertumbuhan ekonomi
negara-negara tetangga. Tingkat suku bunga turun dari 6% ke 5,75%
dan Rupiah mengalami sedikit penurunan nilai tukar dari Rp9.068
per Dollar Amerika menjadi Rp9.670 per Dollar Amerika. Keseluruhan
situasi yang stabil mendorong pengeluaran domestik yang lebih
besar, yaitu pengeluaran untuk pelayanan kesehatan.
Ketidakpastian kondisi ekonomi di luar wilayah Asia Tenggara tidak
terlalu berpengaruh pada situasi yang kondusif di negara-negaraASEAN. Dalam kondisi yang relatif stabil, sikap positif para investor
dan kepercayaan konsumen membantu peningkatan aktivitas di
industri farmasi seperti peningkatan jumlah produksi, peluncuran
produk-produk baru, kerja sama yang semakin kuat dan baik dan
peningkatan penjualan sebagai akibat dari meningkatnya permintaan
layanan kesehatan karena tidak terpenuhinya kebutuhan kesehatan
masyarakat kelas menengah yang meningkat.
Tinjauan Kinerja
Pada 2012, Darya-Varia meningkatkan baik penjualan dan juga
jumlah produk yang dihasilkan, menghasilkan profitabilitas yang
semakin kuat dan melebihi pertumbuhan pasar farmasi di Indonesia.
Perhatian yang terus menerus pada struktur pembiayaan untuk
peralatan produksi yang efisien di 2012 telah meletakkan dasar-dasar
pertumbuhan di masa depan baik dalam volume dan produk maupun
pilihan produksi.
Biaya yang meningkat dalam pembelian bahan baku yang disebabkan
oleh melemahnya Rupiah tidak sepenuhnya dibebankan pada
konsumen karena berhasilnya penerapan efisiensi. Sebagai tambahan
Perseroan memiliki daya tahan terhadap fluktuasi mata uang dengan
adanya pendapatan ekspor.
OVERVIEW OF NATIONAL AND REGIONAL BUSINESS FACTORS
Economic and Industry Overview
Indonesia’s economic climate in 2012 remained stable with GDP
increasing by roughly 6.3%, outperforming the growth of many
neighboring economies. Interest rates fell from 6% to 5.75% and
the effective Rupiah rate declined from Rp9,068 per US$ to Rp9,670
per US$. This overall stable environment fostered greater domestic
spending, with discretionary spending continuing to be directed
toward health services.
Economic uncertainty outside of the Southeast Asian region did not
appreciably impact the favorable conditions within ASEAN countries.In this relatively stable condition, positive investor and consumer
confidence helped to expand activity within the pharmaceutical
industry, which generally saw increased production, new product
releases, stronger and more affective affiliations and increased sales as
a result of higher healthcare demand stemming from unmet medical
needs in a growing middle-class patient population.
Performance Overview
Darya-Varia increased both its sales and manufacturing output in
2012, resulting in stronger profitability and outpaced the growth
of Indonesia’s pharmaceutical market. Continued attention to the
costing structure and investments made in efficient production
equipment in 2012 are laying the groundwork for future growth in
volume and product and production choices.
Cost increases in raw materials caused by a weakening rupiah were not
fully passed on to customers as a result of successfully implemented
efficiency measures. In addition, the Company has a natural hedge
against exchange fluctuations through its export earnings.
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Secara finansial, pertumbuhan sebesar 21% pada top line dan
peningkatan sebesar 23% pada bottom line, memberi gambaran yang
stabil dibandingkan tahun lalu. Sebagai upaya mencapai stabilitas
keuangan, Perseroan telah mengembangkan kemampuannya
dalam mengelola risiko yang diprediksi dalam beberapa skenario.
Kemampuan ini timbul dari kebijakan yang memberi kesempatan
untuk melakukan penyesuaian secara signifikan pada pembiayaan,
penyesuaian opsi-opsi pertumbuhan dan menjaga neraca yang kuat,
yang semuanya memastikan sukses yang berkelanjutan dari posisi
kompetitif perusahaan.
PERUBAHAN KEBIJAKAN AKUNTANSI DAN REKLASIFIKASI
Tidak ada perubahan yang berarti dalam kebijakan akuntansi yang
berdampak secara material pada penyajian dan pengungkapan oleh
Darya-Varia dalam laporan keuangan konsolidasian . Namun, beberapa
angka pembanding di dalam laporan keuangan konsolidasian
2011 telah diklasifikasi ulang agar sesuai dengan penyajian laporan
keuangan 2012 (lihat Catatan nomor 35 di dalam Catatan Laporan
Keuangan Konsolidasian). Sebagai akibatnya, beberapa angka
tertentu di dalam laporan tahun 2011 telah disajikan ulang.
LAPORAN LABA (RUGI) KOMPREHENSIF KONSOLIDASIAN
Penjualan Bersih
Di 2012, Darya-Varia membukukan total penjualan bersih sebesar
Rp1.087 miliar, meningkat 21% dari Rp900 miliar di 2011. Untuk
keperluan pelaporan, jumlah penjualan bersih diklasifikasikan dalam
tiga bisnis utama yaitu: (i) Obat Resep (ii) Consumer Health (iii) Ekspor
dan Toll Manufacturing.
Bisnis Obat Resep dan Consumer Health beroperasi di pasar domestik
dengan kombinasi penjualan bersih senilai Rp889 miliar, yang
menyumbang sebesar 82% dari total penjualan bersih. Bisnis ekspor
dan Toll Manufacturing memberikan kontribusi sebesar 18% dari totalpenjualan bersih di 2012, yaitu senilai Rp198 miliar. Pada semester
pertama 2012, Darya-Varia secara selektif menaikkan harga jual
beberapa produknya berkisar antara 5%-8%, terutama disebabkan
oleh tekanan biaya dari siklus alami penjualan, namun bisa dikurangi
dengan penghematan dalam pengadaan bahan baku dan proses
manufaktur.
Bisnis Obat Resep domestik memberikan kontribusi sebesar 49%
(2011: 50%) dari total penjualan bersih, dimana penjualan bersih
tumbuh sebesar 19% dengan semua pasar obat resep menunjukkan
pertumbuhan yang kuat, terutama di segmen rumah sakit.
Financially, the 21% growth in the top line was matched with a 23%
increase in the bottom line, presenting a stable picture compare to
last year. In addition to striving for financial stability, the Company
has developed ability to handle risks as foreseen in several scenarios.
This resilience arises out of a deliberate policy to allow significant
readjustments to its costing, to recalibrate its growth options and
draw on balance sheet strength in reserve, all while ensuring the
continued success of the Company’s competitive stance.
CHANGES IN ACCOUNTING POLICY AND ACCOUNT
RECLASSIFICATION
There were no major changes to accounting policies that material ly
impacted Darya-Varia’s related presentations and disclosures in the
consolidated financial statements. However, certain comparative
figures in the 2011 consolidated financial statements have been
reclassified to conform to the 2012 financial statements presentation
(please refer to Note 35 in the Notes to the Consolidated Financial
Statements). Consequently, certain figures pertaining to 2011 have
been restated.
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Net Sales
In 2012, Darya-Varia recorded total net sales of Rp1,087 billion,
an increase of 21% from the Rp900 billion in 2011. For reporting
purposes, this net sales is classified into three business segments,
namely: (i) Prescription (ii) Consumer Health and (iii) Export and Toll
Manufacturing.
The Prescription and Consumer Health businesses operate in the
domestic market with combined net sales amounting to Rp889
billion, which accounts for 82% of total net sales. Our Export and
Toll Manufacturing business contributed 18% of the total net salesin 2012, amounting to Rp198 billion. During the first half of 2012,
Darya-Varia selectively increased selling prices of certain products
ranging from 5%-8%, which stemmed from cost pressures associated
with the cyclical nature of local sales, and were mitigated by cost
savings in the materials sourcing and manufacturing processes.
The Company’s domestic Prescription business contributed 49%
(2011:50%) of total net sales, with net sales growing by 19% with all
prescription market exhibiting sturdy growth, especially the hospital
channel.
Diskusi dan Analisa Manajemen
Management Discussion and Analysis
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Bisnis Consumer Health domestik Darya-Varia, berkontribusi 33% (2011:
36%) dari total penjualan bersih, dengan pertumbuhan penjualan
sebesar 11%. Pertumbuhan ini terutama berasal dari suksesnya
peluncuran dua produk baru, yaitu NATUR-E Skin Nutrient System dan
DECOLGEN HERBAFLU, yang berkontribusi sebesar Rp25 miliar dalam
penjualan. Penting untuk dikemukakan, salah satu produk terkemuka
kami, ENERVON-C mencapai pertumbuhan sebesar 28%.
Bisnis Ekspor dan Toll Manufacturing tumbuh sebesar 53%, dari Rp129
miliar di 2011 menjadi Rp198 miliar di 2012, berkontribusi sebesar
18% dari total penjualan. Pertumbuhan yang kokoh ini didorong olehbesarnya volume produk ke perusahaan-perusahaan afiliasi di seluruh
wilayah ASEAN.
Laba Bruto
Laba bruto Perseroan naik sebesar 18% menjadi Rp651 miliar di 2012
dari Rp551 miliar di 2011, sementara marjin laba bruto kami turun
sebesar 1% menjadi 60,0% dari 61,2% di 2011, terutama karena
adanya peluncuran produk di pertengahan tahun, dengan marjin
rendah dan tekanan biaya.
Kebijakan menstabilkan harga bahan baku yang efektif membantu
mengendalikan biaya di beberapa lini produk, sementara tindakan
efisiensi lainnya dilakukan, termasuk pengembangan skala ekonomi,
mampu mempertahankan biaya tetap rendah atau dengan sedikit
kenaikan di semua lini produk.
Laba Usaha dan Beban Usaha
Laba usaha Perseroan senilai Rp196 miliar di 2012, meningkat sebesar
22% dari Rp160 miliar di 2011. Marjin usaha Perseroan meningkat
menjadi 18% dari 17,8% di 2011.
Biaya penjualan dan pemasaran di 2012 meningkat sebesar 15%
menjadi Rp366 miliar dari Rp318 miliar di 2011, seiring dengan
pertumbuhan bisnis Obat Resep domestik dan bisnis Consumer
Health. Sementara itu, biaya-biaya administrasi meningkat sebesar9% menjadi Rp98 miliar dari Rp89 miliar di 2011, dimana Perseroan
melakukan investasi dan memperkuat unit-unit pendukung, dalam
upaya mempersiapkan pertumbuhan bisnis di masa depan.
Laba Bersih
Laba bersih Perseroan naik sebesar 23% menjadi Rp149 miliar (2011:
Rp121 miliar) seiring dengan kenaikan laba usaha dan didorong oleh
meningkatnya pendapatan keuangan. Marjin Laba Bersih meningkat
menjadi 13,7% dari 13,4% di 2011.
Darya-Varia’s domestic Consumer Health business, contributed 33%
(2011: 36%) of total net sales, with net sales growing by 11%. The
growth was mainly attributable to the successful launch of two new
products, NATUR-E Skin Nutrient System and DECOLGEN HERBAFLU,
contributing Rp25 billion in sales. Also noteworthy, one of our
established products, ENERVON-C achieved a strong growth of 28%.
The Company’s Export and Toll Manufacturing business grew by 53%,
from Rp129 billion in 2011 to Rp198 billion in 2012, contributing 18%
of total net sales. This sturdy growth was driven by larger volumethroughput to affiliate companies across the ASEAN region.
Gross Income
The Company’s gross income increased by 18% to Rp651 billion in
2012 from Rp551 billion in 2011, as our gross profit margin declined
by 1 percentage point to 60.0% from 61.2% in 2011, mostly due to
mid-year product launches, with lower margins and cost pressures.
An effective raw material stabilization pricing policy helped control
costs across some product lines while other efficiency measures,
including growing economies of scale, kept costs flat or with slight
increases across all product lines.
Operating Income and Expenses
The Company’s operating income amounted to Rp196 billion in
2012, an increase of 22% from Rp160 billion in 2011. The Company’s
operating margin increased to 18.0% from 17.8% in 2011.
Sales and marketing expenses in 2012 increased by 15% to Rp366
billion from Rp318 billion in 2011, which is in line with the sales growth
of combined domestic Prescription and Consumer Health businesses.
Meanwhile, administration expenses increased by 9% to Rp98 billionfrom Rp89 billion in 2011, as the Company continued to invest in and
strengthen supporting units in order to prepare for future business
growth.
Net Income
The Company’s net income grew by 23% to Rp149 billion (2011: Rp121
billion) in line with the growth in operating income and enhanced by
the improvement in finance income. Thus, net profit margin increased
to 13.7% from 13.4% in 2011.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk80
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Assets
The Company’s total assets stood at Rp1,075 billion as of December 31,
2012, growing by 16% from Rp923 billion in 2011. Current assets were
up by 18% to Rp826 billion in 2012 from Rp697 billion in 2011, mainly
due to increase in accounts receivables and inventories intended to
support business growth and hedge against price increase of certain
raw materials. Cash and cash equivalents amounted to Rp293 billion
in 2012 versus Rp256 billion in 2011.
As of December 31, 2012, accounts receivable amounted to Rp390
billion, a 25% growth from Rp311 billion in 2011. The Company’s
management believes the recorded receivables to be fully collectible,
and the increase was due mostly to late in the year customer
purchasing cycle.
All insurable assets such as fixed assets and inventories are adequately
insured against the risk of loss due to natural disaster, fire, sabotage
and vandalism. There are no Company assets that are pledged to
any party.
Liabilities and Equity
The above growth in total assets is primarily funded from the results
of operations as the Company continues to operate without any
borrowing. The Company’s total liabilities amounted to Rp233 billion
in 2012 (2011: Rp195 billion), 82% of which are current liabilities.
Total equity stood at Rp841 billion (2011: Rp728 billion). The
Company’s liquidity and solvency remains stellar as shown in the
following financial ratios:
CONSOLIDATED STATEMENT OF CASHFLOWS
Cashflow from Operating Activities
In 2012, cash provided by operating activities amounted to Rp119
billion versus Rp73 billion in 2011, mainly due to the increased
profitability and tighter working capital management most
particularly in inventory control.
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Aset
Total aset Perseroan adalah Rp1.075 miliar pada 31 Desember 2012,
tumbuh sebesar 16% dari Rp923 miliar di 2011. Aset Lancar naik
sebesar 18% menjadi Rp826 miliar di 2012 dari Rp697 miliar di 2011,
terutama karena peningkatan dalam piutang usaha dan peningkatan
persediaan untuk mendukung pertumbuhan bisnis dan perlindungan
terhadap kenaikan harga dari beberapa bahan baku tertentu. Kas
dan setara kas berjumlah Rp293 miliar pada 2012 dibandingkan
Rp256 miliar di 2011.
Pada 31 Desember 2012, piutang usaha berjumlah Rp390 miliar,
tumbuh sebesar 25% dari Rp311 miliar di 2011. Manajemen Perseroan
percaya bahwa piutang yang telah dibukukan akan tertagih
sepenuhnya, dan peningkatan yang terjadi disebabkan oleh adanya
siklus pembelian di akhir tahun.
Seluruh aset yang diasuransi seperti aset tetap dan persediaan
diasuransikan terhadap risiko kerugian yang diakibatkan oleh bencana
alam, kebakaran, sabotase dan vandalisme. Tidak ada satupun aset
Perseroan yang dijaminkan ke pihak lain.
Kewajiban dan Ekuitas
Pertumbuhan total aset yang disebutkan di atas terutama berasal
dari hasil operasi Perseroan yang beroperasi tanpa pinjaman. Total
kewajiban Perseroan berjumlah Rp233 miliar di 2012 (2011: Rp195
miliar), dimana 82% dari jumlah tersebut adalah kewajiban lancar.
Total ekuitas sebesar Rp841 miliar (2011: Rp728 miliar). Likuiditas
dan solvabilitas Perseroan tetap kuat seperti ditunjukkan dalam rasio
keuangan sebagai berikut:
LAPORAN ARUS KAS KONSOLIDASIAN
Arus Kas Kegiatan Operasional
Pada 2012, kas yang dihasilkan dari kegiatan operasional sebesar
Rp119 miliar, dibandingkan dengan Rp73 miliar di 2011, terutama
disebabkan oleh kenaikan profitabilitas dan pengelolaan modal kerja
yang lebih ketat khususnya pengawasan persediaan.
Diskusi dan Analisa Manajemen
Management Discussion and Analysis
Rincian 2012 2011 Particulars
Kewajiban Lancar terhadap Aset Lancar 0.23 : 1 0.20 : 1 Current Liabilities to Current Assets
Kewajiban terhadap Total Ekuitas 0.28 : 1 0.27 : 1 Total Liabilities to Total Equity
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 81
Arus Kas Kegiatan Investasi
Biaya belanja modal yang dikeluarkan selama 2012 berjumlah
Rp55 miliar dibandingkan dengan Rp67 miliar di 2011. Perseroan
berinvestasi dalam berbagai fasilitas dan mesin-mesin baru untuk
mendukung pertumbuhan, peningkatan kapasitas dan memperkuat
Cara Pembuatan Obat yang Baik (CPOB) untuk beberapa proses.
Pada 31 Desember 2012, Darya-Varia memiliki kontrak komitmen
untuk pembelian mesin dan peralatan senilai Rp21 miliar, yang akan
dibiayai dari kas internal.
Arus Kas Kegiatan Keuangan
Pada 2012, Darya-Varia membayarkan dividen sebesar Rp35,28 miliar
atau Rp31,5 per saham, mewakili rasio pembayaran 29% dari laba
bersih di 2011 dibandingkan dengan Rp33,6 miliar atau Rp30 per
saham di 2011.
Kegiatan Penjualan dan Pemasaran
Kami menyadari bahwa kunci kesuksesan dan pertumbuhan
adalah merek dan karyawan kami. Berbagai upaya difokuskan pada
pengembangan merek-merek kami secara strategis melalui berbagai
program untuk menjalin hubungan yang unik dan sejalan dengan
arah pemasaran dan sumber daya manusia terus menerus
ditingkatkan.
Dalam bisnis Obat Resep Perseroan, kami memiliki 90 merek dalam 11
kelas terapeutik yang dijalankan oleh lebih dari 500 tenaga penjualan
yang berdedikasi dan kompeten, bekerja berdampingan dengan para
dokter, rumah sakit dan apotek. Kami menjalin hubungan langsung
dengan para dokter umum, dokter penyakit dalam, dokter spesialis
dan ratusan rumah sakit swasta maupun pemerintah di Indonesia.
Sementara, bisnis Consumer Health diperkuat dengan kampanye
brand experience dan iklan di televisi. Perseroan terus melakukan
pemasaran melalui aktivitas below the line, seperti trade merchandising
dan promosi, serta beragam inisiatif untuk menjalin hubungan yangunik dengan konsumen menggunakan berbagai media interaktif,
termasuk media sosial.
Transaksi dengan Pihak Terkait
Dalam keadaan bisnis yang normal, Perseroan melakukan berbagai
transaksi dengan perusahaan-perusahaan afiliasi. Pihak–pihak
tersebut memperoleh harga yang mencerminkan harga pasar bagi
Darya-Varia.
Cashflow from Investing Activities
The capital expenditures spent during 2012 amounted to Rp55 billion
against Rp67 billion in 2011. The Company invested in new facilities
and machinery to support growth, increase capacity and enhance
Good Manufacturing Practice for a number of processes.
As of December 31, 2012, Darya-Varia has contractual commitments
for the purchase of machinery and equipment amounting to
Rp21 billion, to be funded from internal cash generation.
Cashflow from Financing Activities
In 2012, Darya-Varia paid dividends amounting to Rp35.28 billion or
Rp31.5 per share representing payout ratio of 29% from its 2011 net
income compared to Rp33.6 billion or Rp30 per share in 2011.
Sales and Marketing Activities
We acknowledge that the key to success and continued growth are
our brands and our people. Efforts were focused on strategically
developing our brands through unique engagement programs and
in line with market directions and our human resources continuously
improved.
In the Company’s Prescription business, we have 90 brands in 11
therapeutic classes carried by more than 500 dedicated and competent
sales people, working in close relationship with our network of doctors,
hospitals and pharmacies. We directly engage General Practitioners
and Internists, specialists and hundreds of private and government
hospitals in Indonesia.
Meanwhile, our Consumer Health business strengthened with brand
experience campaigns and TV commercials. The Company continues
to market via below the line activities, such as trade merchandising
and promotions, as well as unique consumer engagement initiativesthrough a variety of interactive media approaches, including
social media.
Related Party Transactions
In the normal course of business the Company enters into various
transactions with affiliated companies. These related parties receive
pricing that reflects wholesale market prices for Darya-Varia.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk82
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Tinjauan 2013
Darya-Varia tetap optimis dengan pasar domestik dan pasar ekspor
untuk produk-produk Obat Resep, OTC dan Naturals.Naiknya tren PDB
per kapita di Indonesia diharapkan terus berlanjut dan hal ini akan
mendorong peningkatan pengeluaran untuk pelayanan kesehatan.
Karena Darya-Varia memiliki produk-produk yang sangat dikenal
dan memiliki potensi pasar yang baik, pengeluaran konsumen yang
meningkat layaknya akan meningkatkan penjualan sebagai hasil dari
usaha pemasaran yang efektif.
Di 2013, Darya-Varia akan mengoptimalkan pemanfaatan sumberdaya, meningkatkan efisiensi dan pendapatan. Pada saat industri
menghadapi tantangan pertumbuhan ekonomi yang disebabkan
oleh kekurangan infrastruktur dan meningkatnya upah buruh di
2013, hal ini akan teratasi dengan pertumbuhan ekonomi Indonesia
yang tinggi. Posisi keuangan Darya-Varia yang kuat akan membantu
menghadapi tantangan kompetisi melalui pengembangan produk-
produk.
Kejadian-kejadian Penting
Tidak ada kejadian penting yang signifikan pada Perseroan setelah
tanggal laporan posisi keuangan dan sebelum penerbitan Laporan
Tahunan ini.
Outlook for 2013
Darya-Varia remains optimistic about the near-term domestic and
export markets for its Prescription, OTC and Naturals products. The
rising trend for GDP per capita in Indonesia is expected to continue
in the short term and this will spur increased spending on healthcare.
Because Darya-Varia has both top of mind products and products
with proven market potential, increased consumer spending should
result in increased sales as a result of effective marketing efforts.
In 2013, Darya-Varia will be optimizing the deployment of resources,seeking greater efficiency and thus higher earnings. While the
industry is expected to face the ongoing challenge of dealing with the
economic growth impediments presented by Indonesia’s insufficient
infrastructure and rising labor costs in 2013, these should be overcome
by the continued vibrancy of Indonesia’s economic growth. Darya-
Varia’s strong financial position will help meet competitive challenges
as there is adequate room for product development and support.
Subsequent Events
There were no significant events that took place after statement of
financial position date and before publication of this Annual Report.
Diskusi dan Analisa Manajemen
Management Discussion and Analysis
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PT Darya-Varia Laboratoria Tbk dan Entitas Anak/and its Subsidiaries
Laporan Keuangan Konsolidasi beserta LaporanAuditor Independen tahun yang berakhir pada
tanggal-tanggal 31 Desember 2012 dan 2011
Consolidated Financial Statements with Independent Auditors’Report years ended 31 December 2012 and 2011
Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk84
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 85
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk86
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 87
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk88 Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk88
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 89
The original consolidated financial statements included hereinare in the Indonesian language.
Catatan atas laporan keuangan konsolidasian terlampirmerupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated f inancialstatements form an integral part of these consolidated
financial statements taken as a whole.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
LAPORAN POSISI KEUANGANKONSOLIDASIAN
31 DESEMBER 2012 DAN 2011 DAN1 JANUARI 2011/31 DESEMBER 2010
(Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OFFINANCIAL POSITION
31 DECEMBER 2012 AND 2011 AND1 JANUARY 2011/31DECEMBER 2010(Expressed in thousands of Rupiah,
unless otherwise stated)
1 Januari 2011/31 Desember 2010/
Catatan/ 1 January 2011/ Notes 2012 2011 31 December 2010
ASET ASSETS
ASET LANCAR CURRENT ASSETSKas dan setara kas 2d,4 292.912.491 256.481.388 252.466.293 Cash and cash equivalents Piutang usaha Trade receivables
Pihak ketiga 2f,5a 368.706.527 281.512.813 264.553.433 Third parties Pihak berelasi 2f,5b 21.296.163 30.013.692 28.094.277 Related parties
Aset keuangan Other current lancar lainnya 6 3.009.813 2.495.956 2.382.877 financial assets
Persediaan, neto 2e,7 132.822.565 118.443.591 97.323.366 Inventories, netBiaya dibayar di muka 2g,8 3.552.025 3.268.885 2.380.275 Prepaid expenses
Uang muka 9 4.042.956 4.709.174 2.939.988 Advances
JUMLAH ASET LANCAR 826.342.540 696.925.499 650.140.509 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS Aset keuangan tidak lancar Other non-current
lainnya 6 3.829.068 3.489.790 4.001.320 financial assets Aset tetap (setelah dikurangi Fixed assets (net of
akumulasi penyusutan sebesar accumulated depreciation of Rp160.984.692 pada tahun Rp160,984,6922012, Rp139.327.340 in 2012pada tahun 2011 dan and Rp139,327,340 Rp124.094.895 in 2011pada tanggal and Rp 124,094,8951 Januari 2011/ in January 1, 2011/31 Desember 2010) 2h,10 218.295.222 194.532.415 171.652.030 31 December 2010
Aset tak berwujud, neto 2j,11 10.279.461 10.279.461 10.279.461 Intangible asset, net Aset pajak tangguhan, neto 2o,15c 13.770.141 14.736.083 10.576.609 Deferred tax assets, net
Aset lain-lain 12 2.175.044 2.982.070 1.606.693 Other assets
JUMLAH TOTAL ASET TIDAK LANCAR 248.348.936 226.019.819 198.116.113 NON-CURRENT ASSETS
JUMLAH ASET 1.074.691.476 922.945.318 848.256.622 TOTAL ASSETS
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk90
The original consolidated financial statements included hereinare in the Indonesian language.
Catatan atas laporan keuangan konsolidasian terlampirmerupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated f inancialstatements form an integral part of these consolidated
financial statements taken as a whole.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
LAPORAN POSISI KEUANGANKONSOLIDASIAN (lanjutan)
31 DESEMBER 2012 AND 2011 DAN1 JANUARI 2011/31 DESEMBER 2010
(Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OFFINANCIAL POSITION (continued)
31 DECEMBER 2012 AND 2011 AND1 JANUARY 2011/31DECEMBER 2010(Expressed in thousands of Rupiah,
unless otherwise stated)
1 Januari 2011/31 Desember 2010/
Catatan/ 1 January 2011/ Notes 2012 2011 31 December 2010
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIESUtang usaha Trade payables
Pihak ketiga 13a 33.275.633 27.538.944 30.683.539 Third parties Pihak berelasi 13b,29 1.277.700 1.749.073 8.440.315 Related parties
Beban akrual 14,29 105.559.488 65.553.603 55.732.975 Accrued expensesUtang pajak 15a 13.645.489 16.909.081 13.493.136 Taxes payable Liabilitas imbalan kerja Short-term em ployee
jangka pendek 16 10.239.917 7.454.858 7.991.746 benefits liabilities
Liabilitas keuangan jangka Other current financial pendek lainnya 17 27.719.379 23.218.235 56.728.190 liabilities
JUMLAH LIABILITASJANGKA PENDEK 191.717.606 142.423.794 173.069.901 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKAPANJANG NON-CURRENT LIABILITY
Liabilitas imbalan kerja Long term employee jangka panjang 2q,18b 41.427.391 52.604.134 34.584.671 benefits liability
JUMLAH LIABILITAS 233.144.997 195.027.928 207.654.572 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - Share capital -Modal dasar - 4.480.000.000 Authorized - 4,480,000,000saham biasa, ditempatkan dan ordinary shares ,issued and
disetor penuh - 1.120.000.000 fully paid - 1,120,000,000saham, dengan nilai nominal with par value ofRp250 (Rupiah penuh) Rp250 (full Rupiah)per saham 1b,19a 280.000.000 280.000.000 280.000.000 per share
Tambahan modal disetor, neto 2i,20 77.828.471 77.828.471 77.828.471 Additional paid-in capital, netSaldo laba Retained earnings
Telah ditentukanpenggunaannya 19b 11.000.000 9.000.000 7.000.000 Appropriated
Belum ditentukanpenggunaannya 472.718.008 361.088.919 275.773.579 Unappropriated
JUMLAH EKUITAS 841.546.479 727.917.390 640.602.050 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES ANDDAN EKUITAS 1.074.691.476 922.945.318 848.256.622 EQUITY
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 91
The original consolidated financial statements included hereinare in the Indonesian language.
Catatan atas laporan keuangan konsolidasian terlampirmerupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated f inancialstatements form an integral part of these consolidated
financial statements taken as a whole.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
LAPORAN LABA RUGIKOMPREHENSIF KONSOLIDASIAN
TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OFCOMPREHENSIVE INCOME
YEARS ENDED 31 DECEMBER 2012 AND 2011(Expressed in thousands of Rupiah,
unless otherwise stated)
Catatan/2012 Notes 2011
Penjualan neto 1.087.379.869 2l,21 899.632.048 Net sales
Beban pokok penjualan (436.269.979 ) 22 (349.019.084) Cost of sales
Laba bruto 651.109.890 550.612.964 Gross income
Beban penjualan dan pemasaran (366.223.366 ) 23 (318.090.568) Sales and marketing expenses Beban administrasi (97.578.979 ) 24 (89.493.149) Administration expenses
Pendapatan usaha lain-lain, neto 8.858.321 25 17.148.491 Other operating income, net Laba usaha 196.165.866 160.177.738 Operating income
Pendapatan keuangan 8.311.180 26 6.146.825 Finance Income
Laba sebelum beban Income beforepajak penghasilan 204.477.046 166.324.563 income tax expense
Beban pajak penghasilan (55.567.957 ) 2o,15b (45.409.223) Income tax expense
LABA TAHUN BERJALAN 148.909.089 120.915.340 INCOME FOR THE YEAR
Pendapatan komprehensif lain - - Other comprehensive income
JUMLAH LABA TOTAL COMPREHENSIVEKOMPREHENSIF TAHUN INCOME FOR THE
BERJALAN 148.909.089 120.915.340 YEAR
Laba per saham 2p,27 Earnings per share(Rupiah penuh): (full Rupiah):
Laba usaha per saham 175 143 Operating income per share
Laba tahun berjalan per saham 133 108 Income for the year per share
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 93
The original consolidated financial statements included hereinare in the Indonesian language.
Catatan atas laporan keuangan konsolidasian terlampirmerupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated f inancialstatements form an integral part of these consolidated
financial statements taken as a whole.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIANTAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011(Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWSYEARS ENDED 31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2012 2011
Arus kas dari aktivitas Cash flows fromoperasi operating activities
Penerimaan dari pelanggan 1.025.928.382 880.638.460 Receipts from customers Pembayaran kepada pemasok (706.081.405 ) (653.664.066 ) Payments to suppliers Pembayaran kepada karyawan (154.231.097 ) (117.933.859 ) Payments to employees Pembayaran pajak penghasilan badan (58.136.605 ) (45.327.691 ) Payment of corporate income tax Penerimaan bunga 8.311.180 6.146.826 Interest income received Penerimaan neto dari aktivitas Receipt from other operating
operasi lainnya 3.416.984 3.166.039 activities, net
Arus kas neto yang diperoleh Net cash flows provided bydari aktivitas operasi 119.207.439 73.025.709 operating activities
Arus kas dari aktivitas Cash flows from investing investasi activities
Aset tetap Fixed assets Penjualan 2.709.779 27.914.056 Disposal Pembelian (54.943.128 ) (66.600.851 ) Acquisition
Penerimaan atas klaim asuransi - 3.992.722 Receipt on insurance claim
Arus kas neto yang digunakan Net cash flows used inuntuk aktivitas investasi (52.233.349) (34.694.073 ) investing activities
Arus kas dari aktivitas Cash flows from financing pendanaan activity
Pembayaran dividen (35.280.000 ) (33.600.000 ) Dividend payments
Dampak perubahan kurs Effect of exchange rate changesterhadap kas dan setara kas 4.737.013 (716.541 ) on cash and cash equivalents
Kenaikan neto kas Net increase in cash and dan setara kas 36.431.103 4.015.095 cash equivalents
Kas dan setara kas pada Cash and cash equivalentsawal tahun 256.481.388 252.466.293 at beginning of year
Kas dan setara kas pada Cash and cash equivalentsakhir tahun 292.912.491 256.481.388 at end of year
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk94
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan informasiumum
a. Establishment of the Company andgeneral information
PT Darya-Varia Laboratoria Tbk(“Perusahaan”) didirikan, dalam rangkaUndang-undang Penanaman Modal DalamNegeri No. 6 tahun 1968 jo. Undang-Undang No.12 tahun 1970, berdasarkanakta notaris No. 5 tanggal 5 Februari 1976sebagaimana diubah dengan akta No.148
tanggal 30 April 1976 dibuat dihadapannotaris Abdul Latief, S.H. Akta ini disetujuioleh Menteri Kehakiman dalam SuratKeputusan No.Y.A.5/288/11 tanggal 28 Mei1976 dan diumumkan dalam TambahanNo. 712 pada Berita Negara No. 92 tanggal18 November 1977. Anggaran DasarPerusahaan telah beberapa kali diubah,antara lain mengenai perubahan namaPerusahaan menjadi PT Darya-VariaLaboratoria Tbk dan perubahan anggarandasar Perusahaan dalam rangka Undang-undang No. 1 tahun 1995 tentangPerseroan Terbatas dilakukan dengan aktanotaris No. 107 tanggal 18 Juni 1997
dibuat di hadapan notaris Benny Kristianto,S.H. Perubahan anggaran dasar tersebuttelah disetujui oleh Menteri Kehakimandalam Surat Keputusan No. C2-6441.HT.01.04.TH.97 tanggal 9 Juli 1997dan diumumkan dalam TambahanNo. 4747 pada Berita Negara No. 81tanggal 10 Oktober 1997. Perubahansehubungan dengan peningkatan modaldasar Perusahaan dari Rp100.000.000.000(Rupiah penuh) menjadiRp280.000.000.000 (Rupiah penuh)dilakukan dengan akta notaris No. 68tanggal 15 Juni 1998 dibuat di hadapannotaris Benny Kristianto, S.H. Perubahan
ini telah disetujui Menteri Kehakiman dalamSurat Keputusan No. C2-6421.HT.01.04.TH.98 tanggal 15 Juni 1998dan diumumkan dalam Tambahan BeritaNegara No. 6400 pada Berita NegaraNo. 92 tanggal 16 November 1998.
PT Darya-Varia Laboratoria Tbk (“theCompany”) was established, within theframework of Domestic Investment LawNo. 6 of 1968 in conjunction with LawNo.12 of 1970, under notarial deed No. 5dated 5 February 1976 as amended bydeed No.148 dated 30 April 1976 made
before notary public Abdul Latief, S.H. Thisdeed was approved by the Minister ofJustice in Letter No. Y.A.5/288/11 dated 28May 1976 and published in SupplementNo. 712 to State Gazette No. 92 dated18 November 1977. The Company’s Articles of Association has been amendedseveral times; these amendments includeda change of the Company’s name toPT Darya-Varia Laboratoria Tbk and anamendment of the Articles of Associationto comply with Company Law No. 1 of1995 concerning Limited Liability Companyunder notarial deed No. 107 dated 18 June1997 made before notary public Benny
Kristianto, S.H. The latter amendment wasapproved by the Minister of Justice in hisLetter No. C2-6441.HT.01.04.TH.97 dated9 July 1997 and published in SupplementNo. 4747 to State Gazette No. 81 dated10 October 1997. The amendment inrelation to the increase of authorizedcapital from Rp100,000,000,000(full Rupiah) to Rp280,000,000,000(full Rupiah) was notarized by Deed No. 68dated 15 June 1998 made before notary public Benny Kristianto, S.H., approved bythe Minister of Justice in his Letter No. C2-6421.HT.01.04.TH.98 dated 15 June 1998,and published in Supplement No. 6400 to
State Gazette No. 92 dated 16 November1998.
Perubahan terhadap Anggaran DasarPerusahaan sehubungan dengan prosedurpelaksanaan rapat Direksi dan Komisarisdilakukan dengan akta notaris No. 50tanggal 30 Juli 2002 dibuat di hadapannotaris Benny Kristianto, S.H., yang telahdisetujui oleh Menteri Kehakiman dan Hak Asasi Manusia dalam Surat Keputusan
No. C-16570.HT.01.04.TH.2002 tanggal30 Agustus 2002 dan diumumkan dalamTambahan No. 999 pada Berita NegaraNo. 89 tanggal 5 November 2002.
The amendment to the Articles of Association in relation to the procedures onthe conduct of meetings of Directors andCommissioners was notarized by DeedNo. 50 dated 30 July 2002 made beforenotary public Benny Kristianto, S.H.,approved by the Minister of Justice andHuman Rights in Letter No. C-
16570.HT.01.04.TH.2002 dated 30 August2002, and published in SupplementNo. 999 to State Gazette No. 89 dated5 November 2002.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 95
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan dan informasiumum (lanjutan)
a. Establishment of the Company andgeneral information (continued)
Pada tanggal 1 Juli 2008, Perusahaanmerubah Anggaran Dasar Perusahaanuntuk menyelaraskan dengan Undang-undang Republik Indonesia No. 40/2007tentang Perseroan Terbatas dengan aktanotaris No. 5 dibuat dihadapan notarisBenny Kristianto, S.H. Perubahan tersebutdisetujui oleh Menteri Hukum dan Hak Asasi Manusia dalam surat keputusanNo. AHU-76605.AH.01.02. Tahun 2008tanggal 22 Oktober 2008 dan diumumkandalam Tambahan Berita Negara No.3519dari Berita Negara No.11 tanggal6 Februari 2009.
Pada tanggal 16 Mei 2012, Perusahaanmengubah Pasal 3 Anggaran DasarPerusahaan sehubungan denganpenegasan kalimat “obat tradisional” dan“alat kesehatan” pada bidang industri danperdagangan serta menambahkan bidang
jasa untuk jasa laboratorium, fasilitas
validasi, klinik dan rumah sakit yang dibuatdengan akta notaris No. 43 dibuatdihadapan notaris Benny Kristianto, S.H.Perubahan tersebut disetujui oleh MenteriHukum dan Hak Asasi Manusia dalamsurat keputusan No. AHU-42656.AH.01.02Tahun 2012 tanggal 7 Agustus 2012.
On 1 July 2008, the Company amended its Articles of Association to comply with Lawof the Republic of Indonesia No. 40/2007concerning Limited Liability Companyunder notarial deed No. 5 made beforenotary public Benny Kristianto, S.H. Theamendment was approved by Minister ofLaws and Human Rights in his letterNo. AHU-76605.AH.01.02. Year 2008dated 22 October 2008 and published inSupplement No.3519 to the State GazetteNo.11 dated 6 February 2009.
On 16 May 2012, the Company amendedarticle 3 of its Articles of Associati on withrespect to the statement of “traditionalmedicine” and “medical device” inindustrial and trade businesses also to addservice businesses for laboratory services,validation facilities, clinic and hospital
under notarial deed No. 43 made beforenotary public Benny Kristianto, S.H. Theamendment was approved by Minister ofLaws and Human Rights in his letterNo. AHU-42656.AH.01.02 Year 2012dated 7 August 2012.
Perusahaan bergerak dalam bidangmanufaktur, perdagangan, jasa dandistribusi produk-produk farmasi, produk-produk kimia yang berhubungan denganfarmasi, dan perawatan kesehatan. Saatini, Perusahaan aktif menjalankan bidang
usaha manufaktur, perdagangan dan jasaatas produk-produk farmasi. Perusahaanmulai beroperasi secara komersial padatahun 1976.
The Company is engaged in themanufacture, trade, services anddistribution of pharmaceuticals and relatedchemicals and health care products.Currently, the Company is active in themanufacture, trade and services of
pharmaceutical products. The Companystarted commercial operations in 1976.
Pabrik dan kantor pusat Perusahaanmasing-masing berlokasi di Bogor danJakarta.
Perusahaan, melalui pemegang sahamnya,Blue Sphere Singapore Pte Ltd, adalahafiliasi dari United Laboratories Inc.
The Company's plant and head office arelocated in Bogor and Jakarta, respectively.
The Company, through its shareholder,Blue Sphere Singapore Pte Ltd, is anaffiliate of United Laboratories Inc.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk96
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Transaksi saham Perusahaan b. The Company’s share capitaltransactions
Pada tanggal 12 Oktober 1994,Perusahaan melalui penawaran sahamperdana (initial public offering ) menawarkankepada publik 10.000.000 saham dengannilai nominal Rp1.000 (Rupiah penuh) persaham dan harga penawaran Rp6.200(Rupiah penuh) per saham. Seluruh sahamdicatatkan di Bursa Efek Indonesia (dahulu
Bursa Efek Jakarta) pada tanggal11 November 1994.
On 12 October 1994, the Company throughan initial public offering offered to the public10,000,000 shares with a par value ofRp1,000 (full Rupiah) per share and anoffering price of Rp6,200 (full Rupiah) pershare. All shares were listed on theIndonesia Stock Exchange (formerlyJakarta Stock Exchange) on 11 November
1994 (Company listing).
Pada tanggal 16 Agustus 1995,Perusahaan melakukan stock split darinominal Rp1.000 (Rupiah penuh) persaham menjadi Rp500 (Rupiah penuh) persaham.
On 16 August 1995, the Companyconducted a stock split reducing the parvalue of Rp1,000 (full Rupiah) per share toRp500 (full Rupiah) per share.
Pada tanggal 15 April 1996, Perusahaanmelalui Penawaran Umum Terbatas Idalam rangka penerbitan Hak MemesanEfek Terlebih Dahulu, menawarkan15.000.000 saham dengan nilai nominal
Rp500 (Rupiah penuh) per saham danharga penawaran Rp5.150 (Rupiah penuh)per saham. Saham-saham tersebutdicatatkan di Bursa Efek Indonesia (dahuluBursa Efek Jakarta) pada tanggal 14 Juni1996.
On 15 April 1996, the Company through aLimited Public Offering I, offered15,000,000 shares with a par value ofRp500 (full Rupiah) per share and anoffering price of Rp5,150 (full Rupiah) per
share in respect of a Rights Issue. Theshares were listed on the Indonesia StockExchange (formerly Jakarta StockExchange) on 14 June 1996.
Pada tanggal 15 Juni 1998, Perusahaanmelalui Penawaran Umum Terbatas IIdalam rangka penerbitan Hak MemesanEfek Terlebih Dahulu, menawarkan420.000.000 saham dengan nilai nominalRp500 (Rupiah penuh) per saham. Saham-saham tersebut dicatatkan di Bursa EfekIndonesia (dahulu Bursa Efek Jakarta)
pada tanggal 3 Juli 1998.
On 15 June 1998, the Company through aLimited Public Offering II, offered420,000,000 shares at par value of Rp500(full Rupiah) per share in respect of aRights Issue. The shares were listed on theIndonesia Stock Exchange (formerlyJakarta Stock Exchange) on 3 July 1998.
Berdasarkan Akta Jual Beli Saham tanggal8 Juli 2006, DVL Investment Limited danFar East Drug (BVI) Ltd. menjual seluruhkepemilikan saham mereka di Perusahaankepada Blue Sphere Singapore Pte. Ltd.,efektif 18 Juli 2006. Blue Sphere SingaporePte. Ltd. dan DVL Investment Limitedkeduanya sepenuhnya dimiliki oleh FarEast Drug (BVI) Ltd. Perusahaan telahmelaporkan transaksi ini kepada KetuaBadan Pengawas Pasar Modal danLembaga Keuangan melalui suratNo. 146/DVL/CS/VI-06 tanggal 20 Juli2006.
Based on a Deed of Sale and Purchase ofShares dated 8 July 2006, DVL InvestmentLimited and Far East Drug (BVI) Ltd. soldtheir entire shares in the Company toBlue Sphere Singapore Pte. Ltd., effective18 July 2006. Blue Sphere Singapore Pte.Ltd. and DVL Investment Limited are bothwholly owned by Far East Drug (BVI) Ltd.The Company reported this transaction tothe Chairman of the Supervisory Boardof the Capital Market and FinancialInstitutions through letter No. 146/DVL/CS/VI-06 dated 20 July 2006.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 97
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Transaksi saham Perusahaan (lanjutan) b. The Company’s share capitaltransactions (continued)
Berdasarkan hasil Rapat Umum PemegangSaham Luar Biasa (RUPSLB) tertanggal23 Juni 2010, para pemegang saham telahmenyetujui peningkatan modal dasarPerusahaan dari Rp280.000.000.000(Rupiah Penuh) menjadiRp1.120.000.000.000 (Rupiah Penuh).
Dalam lembar saham, peningkatan terjadidari 560.000.000 lembar saham menjadi2.240.000.000 lembar saham dengan nilainominal Rp500 (Rupiah penuh). Dalamrapat yang sama, para pemegang saham juga menyetujui perubahan nilai nominaldari Rp500 (Rupiah penuh) per sahammenjadi Rp250 (Rupiah penuh) per saham. Akibat dari perubahan nilai nominal ataupemecahan saham tersebut, jumlah modaldasar Perusahaan menjadi sebesar4.480.000.000 lembar saham.
Based on the Extraordinary GeneralMeeting of Shareholders dated 23 June2010, the shareholders approved theincrease in the Company’s authorizedshare capital from Rp280,000,000,000 (fullRupiah) to Rp1,120,000,000,000 (fullRupiah). In term of shares, the increase
was from 560,000,000 shares to2,240,000,000 shares with par value ofRp500 (full Rupiah) per share. In the samemeeting, the shareholders also approvedthe change in par value from Rp500 (fullRupiah) per share to Rp250 (full Rupiah) per share. As a result of the change i n parvalue or stock split, the total authorizedshare capital of the Company becomes4,480,000,000 shares.
Sebesar 1.120.000.000 lembar saham(25 persen dari modal dasar setelah
pemecahan saham) telah ditempatkan dandisetor penuh oleh para pemegang saham.Peningkatan modal dasar dan perubahannilai nominal saham termasuk dalamperubahan Anggaran Dasar Perusahanyang telah setujui oleh Menteri Hukum danHak Asasi Manusia Republik Indonesiamelalui suratnya No. AHU-39368.AH.01.02.Tahun 2010 tanggal 9 Agustus 2010.
A total of 1,120,000,000 shares (25 percentfrom the authorized share capital after
stock split) have been issued and fully paidby the shareholders. The increase inauthorized share capital and change in parvalue of shares are included in the changesof the Company’s Articles of Associationwhich have been approved by Minister ofLaws and Human Rights through his letterNo. AHU-39368.AH.01.02. Year 2010dated 9 August 2010.
c. Struktur Perusahaan dan entitas anak c. Structure of the Company andsubsidiaries
Pada tanggal 31 Desember 2012 and2011, Perusahaan mempunyai 100%
kepemilikan baik secara langsung maupuntidak langsung pada entitas-entitas anakberikut yang seluruhnya berlokasi diIndonesia:
As of 31 December 2012 and 2011, theCompany has either direct or indirect 100%
ownership of the following subsidiarieswhich are all domiciled in Indonesia:
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk98
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Perusahaan dan entitas anak(lanjutan)
c. Structure of the Company andsubsidiaries (continued)
Kegiatan usaha Entitas anak/Subsidiaries Business activity
Kepemilikan secara langsung: Direct ownership: Manufaktur produk farmasi PT Pradja Pharin ("PT Prafa") Pharmaceutical products manufacturing Manufaktur produk farmasi PT Pabrik Obat Dupa ("PT Dupa") Pharmaceutical products manufacturing
(berhenti beroperasi (dormant since 1999) sejak 1999)
Manufaktur produk farmasi PT Kenrose Indonesia Pharmaceutical products manufacturing
(berhenti beroperasi ("PT Kenrose") (dormant since 1999) sejak 1999)
Kepemilikan secara tidaklangsung: Indirect ownership:
Melalui PT Prafa, Through PT Prafa,Penjualan eceran produk PT Untuk Anda Pharmaceutical products retailing
farmasi (dalam proses (in process of liquidation likuidasi sejak 2009) since 2009)
Tahun beroperasikomersial/ Jumlah aset/
Year of commercial Total assets operation 2012 2011
PT Prafa 1953 198.446.734 185.781.162
PT Dupa 1959 1.894.910 1.869.559 PT Kenrose 1971 548.910 3.706.778 PT Untuk Anda 2001 - -
Perusahaan menutup fasilitas produksiPT Dupa dan PT Kenrose pada bulanOktober dan Desember 1998, berturut-turut, sebagai akibat dari kondisi ekonomipada saat itu. PT Dupa dan PT Kenrosemenghentikan seluruh operasinya di tahun1999. Pada Desember 2003, PT Untuk Anda juga menghentikan operasinya. Padatanggal 27 Mei 2009, PT Untuk Andamemasuki proses likuidasi. Sejak tanggal
31 Desember 2009, aset neto PT Untuk Anda adalah nihil.
The Company closed down the productionfacilities of PT Dupa and PT Kenrose inOctober and December 1998, respectively,as a result of the economic conditions prevailing at that time. PT Dupa andPT Kenrose ceased commercial operationsin 1999. In December 2003, PT Untuk Anda also ceased commercial operations.On 27 May 2009, PT Untuk Anda entered aliquidation process. Since 31 December
2009, the net assets of PT Untuk Andawere nil.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 99
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Karyawan, Komisaris, Direksi danKomite Audit
d. Employees, Commissioners, Directorsand Audit Committee
Pada tanggal 31 Desember 2012 and2011, susunan Direksi, Dewan Komisarisdan Komite Audit Perusahaan adalahsebagai berikut:
As of 31 December 2012 and 2011, thecomposition of the Company's Board ofDirectors, Board of Commissioners and Audit Committee were as follows:
2012 2011Direksi Board of Directors
Presiden Direktur Eric Albert Gotuaco Eric Albert Gotuaco President DirectorWakil Presiden Vice President
Direktur Charles Robert B. Charles Robert B. Director Davis Davis
Direktur: Benjamin W. Yap Benjamin W. Yap Directors: Carlos Olivares Nava Carlos Olivares NavaMarlia Hayati Gustam Marlia Hayati GustamRomeo L. Bato Romeo L. BatoReynaldo L. Davadilla Leon G. Pantaleon Angelito Celso C. Racho, Jr. Reynaldo L. DavadillaJoseph Raymond A. Hilay Angelito Celso C. Racho, Jr.Yustina Endang Setyowati Joseph Raymond A. HilayFrida Oktaria Chalid
Dewan Komisaris Board of CommissionersPresiden Komisaris Jocelyn Campos Hess Jocelyn Campos Hess President Commissioner Wakil Presiden Vice President
Komisaris dan Commissioner Komisaris and Independent Independen Sunarto Prawirosujanto Sunarto Prawirosujanto Commissioner
Komisaris: Clinton Andrew Campos Clinton Andrew Campos Commissioners:Hess Hess
Mariano John L. Tan, Jr Mariano John L. Tan, JrManuel P. Engwa Manuel P. Engwa
Komisaris Independent Independen Laksamana Madya (Purn) Laksamana Madya (Purn) Commissioners:
Soedibyo Rahardjo Soedibyo RahardjoSonny Kalona Sonny Kalona
Komite Audit Audit CommitteeKetua Sunarto Prawirosujanto Sunarto Prawirosujanto Chairman Anggota Oscar E. Carag Oscar E. Carag Member Anggota Alex Jimenez Alex Jimenez Member
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk100
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Karyawan, Komisaris, Direksi danKomite Audit (lanjutan)
d. Employees, Commissioners, Directorsand Audit Committee (continued)
Pada tanggal 16 Mei 2012, Yustina EndangSetyowati dan Frida Oktaria Chaliddiangkat menjadi Direktur Perusahaan.
Manajemen kunci Perusahaan terdiri atasDireksi, Dewan Komisaris dan Direkturoperasional.
Pada tanggal 31 Desember 2012,Perusahaan dan entitas anak mempunyai1.057 karyawan tetap (31 Desember2011: 1.031).
On 16 May 2012, Yustina EndangSetyowati and Frida Oktaria Chalid wereappointed as Directors of the Company.
The Company’s key management personnel consist of Board of Directors,Board of Commissioners and Operating
directors.
As of 31 December 2012, the Companyand subsidiaries had 1,057 permanentemployees (31 December 2011: 1,031).
e. Penerbitan laporan keuangankonsolidasian
e. Issuance of consolidated financialstatements
Manajemen Perusahaan bertanggung jawab atas penyusunan laporan keuangankonsolidasian yang diselesaikan dandiotorisasi untuk diterbitkan pada tanggal27 Februari 2013.
The management of the Company isresponsible for the preparation of theconsolidated financial statements whichwere completed and authorized forissuance on 27 February 2013.
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES
Prinsip akuntansi signifikan yang telahditerapkan dalam penyusunan laporankeuangan konsolidasian untuk tahun yangberakhir pada pada tanggal-tanggal31 Desember 2012 dan 2011 adalah sebagaiberikut:
The following significant accounting principleswere applied in the preparation of theconsolidated financial statements for yearsended 31 December 2012 and 2011:
a. Pernyataan kepatuhan dan dasarpenyusunan laporan keuangan
konsolidasian
a. Statement of compliance and basis of preparation of the consolidated financial
statements
Laporan keuangan konsolidasianPerusahaan dan entitas anak (“Grup”) telahdisusun dan disajikan sesuai denganStandar Akuntansi Keuangan di Indonesiadan Peraturan Bapepam dan LKNo.VIII.G.7 tentang “Penyajian danPengungkapan Laporan Keuangan Emitenatau Perusahaan Publik” yang terdapatdalam Lampiran Keputusan KetuaBapepam dan LK No. KEP-347/BL/2012tanggal 25 Juni 2012.
The consolidated financial statements ofthe Company and subsidiaries ("theGroup") have been prepared and presentedin accordance with Indonesian Financial Accounting Standards and Bapepam andLK Regulation No. VIII.G.7 regarding“Financial Statements Presentation andDisclosure of Issuer or Public Companies”as included in the Appendix of the DecisionDecree of the Chairman of Bapepam andLK No. KEP-347/BL/2012 dated 25 June2012.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 101
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
a. Pernyataan kepatuhan dan dasarpenyusunan laporan keuangankonsolidasian (lanjutan)
a. Statement of compliance and basis of preparation of the consolidated financialstatements (continued)
Seperti diungkapkan dalam catatan-catatanterkait berikut di bawah ini, beberapastandar akuntansi yang telah direvisi danditerbitkan, diterapkan efektif tanggal1 Januari 2012.
As disclosed further in the relevantsucceeding notes, several amended and published accounting standards wereadopted effective on 1 January 2012.
Laporan keuangan konsolidasian disusundengan dasar harga perolehan, kecualiuntuk persediaan yang dinyatakan sebesarnilai terendah antara biaya perolehan dannilai neto yang dapat direalisasikan, danuntuk beberapa akun tertentu lainnya yangdisusun berdasarkan pengukuransebagaimana diuraikan dalam kebijakanakuntansi masing-masing akun tersebut.
The consolidated financial statements were prepared on the basis of historical costs,except for inventories which were stated atthe lower of cost or net realizable value,and for certain other accounts which aremeasured on the bases described in therelated accounting policies.
Laporan keuangan konsolidasian disusunberdasarkan konsep akrual kecuali untuklaporan arus kas konsolidasian.
The consolidated financial statements were prepared on the basis of the accrualsconcept except for the consolidatedstatements of cash flows.
Laporan arus kas konsolidasian disusunmenggunakan metode langsung denganmengklasifikasikan arus kas berdasarkanaktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flowswere prepared using the direct method byclassifying cash flows on the basis ofoperating, investing and financing activities.
Mata uang fungsional dan mata uangpenyajian Grup adalah Rupiah.
The functional and presentation currency ofthe Group is Rupiah.
Seluruh angka dalam laporan keuangankonsolidasian ini, kecuali dinyatakan lain,dibulatkan menjadi ribuan Rupiah yangterdekat.
Figures in the consolidated financialstatements were rounded to and stated inthousands of Rupiah, unless statedotherwise.
b. Prinsip-prinsip konsolidasian b. Principles of consolidation
Laporan keuangan konsolidasian meliputilaporan keuangan Perusahaan dan entitasanak di mana Perusahaan mempunyaipenyertaan saham dengan hak suara lebihdari 50%, baik langsung maupun tidaklangsung, atau apabila Perusahaanmemiliki 50% atau kurang tetapi dapatdibuktikan adanya pengendalian. Entitasanak dikonsolidasi sejak tanggalpengendalian beralih kepada Grup secaraefektif dan tidak dikonsolidasi sejak tanggalkendali tidak lagi dimiliki oleh Grup.
The consolidated financial statementsinclude the accounts of the Company andsubsidiaries in which the Company directlyor indirectly has ownership of more than50% of voting rights, or if equal or less than50%, the Company has the ability to controlthe entity. Subsidiaries are consolidatedfrom the date on which effective control istransferred to the Group and are no longerconsolidated from the date the control is nolonger owned by the Group.
Laporan laba rugi komprehensifkonsolidasian, laporan perubahan ekuitaskonsolidasian, dan laporan arus kaskonsolidasian mencakup hasil usahaPerusahaan dan entitas anak.
The consolidated statements ofcomprehensive income, changes in equityand cash flows include the results ofoperations of the Company and itssubsidiaries.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk102
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
b. Prinsip-prinsip konsolidasian (lanjutan) b. Principles of consolidation (continued)
Pengaruh dari seluruh transaksi dan saldoantara perusahaan-perusahaan di dalamGrup telah dieliminasi dalam penyajianlaporan keuangan konsolidasian.
The effect of all transactions and balancesbetween companies within the Group hasbeen eliminated in preparing theconsolidated financial statements.
c. Transaksi dan saldo dalam mata uangasing
c. Foreign currency transactions andbalances
Transaksi dalam mata uang asingdijabarkan ke mata uang Rupiah denganmenggunakan kurs yang berlaku padatanggal transaksi. Pada akhir periodepelaporan, aset dan liabilitas moneterdalam mata uang asing dijabarkan dengankurs yang berlaku pada tanggal tersebut.
Transactions denominated in foreigncurrencies are converted into Rupiah at theexchange rate prevailing at the date of thetransaction. At end of reporting period,monetary assets and liabilities denominatedin foreign currencies are translated at theexchange rates prevailing on that date.
Keuntungan dan kerugian dari selisih kursyang timbul dari transaksi dalam mata uangasing dan penjabaran aset dan liabilitasmoneter dalam mata uang asing, diakuipada laporan laba rugi komprehensif.
Exchange gains and losses arising fromtransactions in foreign currency and on thetranslation of foreign currency monetaryassets and liabilities are recognized in thestatement of comprehensive income.
Nilai tukar yang digunakan pada tanggal28 Desember 2012 dan 2011 adalah(Rupiah penuh):
The exchange rates used as of28 December 2012 and 2011 were asfollows (full Rupiah):
2012 2011
Dolar AS 1 - kurs beli Rp9.622 Rp9.023 buying rate - US Dollar 1 - kurs jual Rp9.718 Rp9.113 selling rate -
Euro 1 - kurs beli Rp12.744 Rp11.679 buying rate - Euro 1 - kurs jual Rp12.875 Rp11.799 selling rate -
Franc Swiss 1 - kurs beli Rp10.541 Rp9.585 buying rate - Swiss Franc 1 - kurs jual Rp10.652 Rp9.687 selling rate -
Singapura Dolar 1 - kurs beli Rp7.866 Rp6.938 buying rate - Singapore Dollar 1
- kurs jual Rp7.948 Rp7.011 selling rate -
Pada tanggal 31 Desember 2012 dan 2011,Grup menggunakan kurs beli dan kurs jualBank Indonesia masing-masing padatanggal 28 Desember 2012 dan31 Desember 2011, untuk menjabarkanaset dan liabilitas moneter dalam matauang asing. Kurs pada tanggal inimerupakan tanggal terakhir transaksi yangdiakui Grup untuk 2012 dan 2011.
As of 31 December 2012 and 2011, theGroup used the Bank Indonesia Rupiahbuying and selling exchange rates published on 28 December 2012 and31 December 2011, respectively, totranslate its monetary assets and liabilitiesdenominated in foreign currencies. Thesedates represent the Group’s last transactiondates in 2012 and 2011.
d. Kas dan setara kas d. Cash and cash equivalents
Kas dan setara kas mencakup kas, bank,dan deposito jangka pendek yang jatuhtempo dalam waktu tiga bulan atau kurangdan tidak digunakan sebagai jaminan ataspinjaman.
Cash and cash equivalents consist of cashon hand and in banks, and short-termdeposits with maturities of less than threemonths and not used as collateral for loans.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 103
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
e. Persediaan e. Inventories
Persediaan diakui pada harga terendahantara harga perolehan dan nilai realisasineto. Biaya barang jadi dan barang dalamproses terdiri dari biaya bahan baku,tenaga kerja, serta alokasi biaya overheaddengan proporsi yang layak yang dapatdiatribusi secara langsung baik yangbersifat tetap maupun variabel. Biaya
persediaan dihitung berdasarkan metoderata-rata bergerak.
Inventories are stated at the lower of costor net realizable value. The cost of finishedgoods and work in process comprisesmaterial, labour and an appropriate proportion of directly attributable fixed andvariable overheads. Cost of inventory isbased on the moving average method.
Nilai realisasi neto adalah estimasi hargapenjualan dalam kegiatan usaha normaldikurangi biaya penyelesaian dan biayapenjualan.
Net realizable value is the estimated selling price in the ordinary course of business,less the costs of completion and sellingexpenses.
Penyisihan untuk persediaan usang danlambat perputarannya ditentukanberdasarkan estimasi penggunaan ataupenjualan masing-masing jenis persediaanpada masa mendatang.
A provision for obsolete and slow movinginventory is determined on the basis ofestimated future usage or sale of individualinventory items.
f. Instrumen Keuangan f. Financial Instruments
Efektif tanggal 1 Januari 2012, Grup telahmenerapkan PSAK No. 50 (Revisi 2010),“Instrumen Keuangan: Penyajian”, PSAKNo. 55 (Revisi 2011), ”InstrumenKeuangan: Pengakuan dan Pengukuran”,dan PSAK No. 60, “Instrumen Keuangan:Pengungkapan”.
Effective on 1 January 2012, the Group hasapplied PSAK No. 50 (Revised 2010),“Financial Instruments: Presentation”,PSAK No. 55 (Revised 2011), “FinancialInstruments: Recognition andMeasurement”, and PSAK No. 60,“Financial Instruments: Disclosures”.
PSAK No. 50 (Revisi 2010), mengaturpersyaratan penyajian dari instrumenkeuangan dan pengidentifikasian informasiyang harus diungkapkan. Persyaratanpenyajian tersebut diterapkan terhadapklasifikasi instrumen keuangan, dariperspektif penerbit, dalam aset keuangan,kewajiban keuangan dan instrumenekuitas; pengklasifikasian yang terkaitdengan suku bunga, dividen, kerugian dankeuntungan, dan keadaan dimana asetkeuangan dan kewajiban keuangan akansaling hapus. PSAK ini mensyaratkanpengungkapan, antara lain, informasimengenai faktor yang mempengaruhi jumlah, waktu dan tingkat kepastian aruskas masa depan suatu Grup terkait denganinstrumen keuangan dan kebijakanakuntansi yang diterapkan untuk instrumen
tersebut.
PSAK No. 50 (Revised 2010), contains therequirements for the presentation offinancial instruments and identifies theinformation that should be disclosed. The presentation requirements applies to theclassification of financial instruments, fromthe perspective of the issuer, into financialassets, financial liabilities and equityinstruments; the classification of relatedinterest, dividends, losses and gains;and the circumstances in which financialassets and financial liabilities should beoffsetted. This PSAK requires thedisclosure of, among others, informationabout factors that affect the amount, timingand certainty of a Group’s future cash flowsrelating to financial instruments and theaccounting policies applied to thoseinstruments.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk104
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
PSAK No. 55 (Revisi 2011) menetapkanprinsip untuk pengakuan dan pengukuranaset keuangan, kewajiban keuangan dankontrak pembelian atau penjualan item-itemnon-keuangan. PSAK ini menjelaskankategori-kategori dari masing-masinginstrumen keuangan, pengakuan dan
pengukuran instrumen keuangan.
PSAK No. 55 (Revised 2011) establishesthe principles for recognizing andmeasuring financial assets, financialliabilities and some contracts to buy or sellnon-financial items. This PSAK describesthe categories of each financial instrumentsand recognition and measurement of
financial instruments.
PSAK No. 60 mensyaratkan pengungkapansignifikansi atas masing-masing instrumenkeuangan untuk posisi keuangan dankinerja, serta sifat dan tingkat risiko yangtimbul dari instrumen keuangan yangdihadapi Grup selama periode berjalan danpada akhir periode pelaporan, danbagaimana Grup mengelola risiko tersebut.
PSAK No. 60 requires disclosures ofsignificance of financial instruments forfinancial position and performance; and thenature and extent of risks arising fromfinancial instruments to which the Group isexposed during the period and at the end ofthe reporting period, and how the Groupmanages those risks.
Akibat penerapan tersebut, beberapapengungkapan baru telah dilakukan secaraprospektif.
As a result of the implementation, severalnew disclosures have been made prospectively.
(i) Aset Keuangan (i) Financial assets
Pengakuan Awal Initial Recognition
Aset keuangan diklasifikasikansebagai aset keuangan yang dinilaipada nilai wajar melalui laba atau rugi,pinjaman yang diberikan dan piutang,investasi dimiliki hingga jatuh tempo,dan aset keuangan tersedia untukdijual. Grup menentukan klasifikasiaset keuangan pada saat pengakuanawal dan, jika diperbolehkan dansesuai, akan dievaluasi kembali setiap
akhir tahun keuangan.
Financial assets are classified asfinancial assets at fair value through profit or loss, loans and receivables,held-to-maturity investments andavailable-for-sale financial assets. TheGroup determines the classification ofits financial assets at initial recognitionand, where allowed and appropriate,re-evaluates this designation at eachfinancial year end.
Pada saat pengakuan awal, asetkeuangan diukur pada nilai wajar.Dalam hal investasi tidak diukur padanilai wajar melalui laba rugi, nilai wajartersebut ditambah dengan biayatransaksi yang dapat diatribusikansecara langsung.
Financial assets are recognized initiallyat fair value plus, in the case ofinvestments not at fair value through profit or loss, directly attributabletransaction costs.
Aset keuangan Grup mencakup kasdan setara kas, piutang usaha danaset keuangan lainnya.
The Group’s financial assets includecash and cash equivalents, tradereceivables and other financial assets.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 105
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial assets (continued)
Pengukuran setelah pengakuanawal
Subsequent measurement
Pinjaman yang diberikan dan piutangadalah aset keuangan non derivatifdengan pembayaran tetap atau telahditentukan dan tidak mempunyaikuotasi di pasar aktif. Aset keuangan
tersebut dicatat pada biaya perolehandiamortisasi menggunakan metodetingkat bunga efektif. Metode inimenggunakan suku bunga efektif (SBE) untuk mendiskonto penerimaankas di masa yang akan datang selamaperkiraan umur aset keuanganmenjadi nilai tercatat bersihnya.Keuntungan atau kerugian diakuidalam laporan laba rugi komprehensifkonsolidasian pada saat pinjamanyang diberikan dan piutang dihentikanpengakuannya atau mengalamipenurunan nilai, serta melalui prosesamortisasi.
Loans and receivables are non-derivative financial assets with fixed ordeterminable payments that are notquoted in an active market. Suchfinancial assets are carried at amortized
cost using the effective interest ratemethod. This method uses an effectiveinterest rate (EIR) that exactly discountsestimated future cash receipts throughthe expected life of the financial asset tothe net carrying amount of the financialasset. Gains or losses are recognized inthe consolidated statement ofcomprehensive income when the loansand receivables are derecognized orimpaired, as well as through theamortization process.
Penurunan nilai Impairment
Pada setiap akhir periode pelaporan,Grup mengevaluasi apakah terdapatbukti yang obyektif bahwa asetkeuangan atau kelompok asetkeuangan mengalami penurunan nilai.
The Group assesses at end ofreporting period whether there is anyobjective evidence that a financialasset or a group of financial assets isimpaired.
Untuk pinjaman yang diberikan danpiutang yang dicatat pada biayaperolehan diamortisasi, Grup terlebihdahulu menentukan bahwa terdapatbukti obyektif mengenai penurunannilai secara individual atas asetkeuangan yang signifikan secara
individual, atau secara kolektif untukaset keuangan yang tidak signifikansecara individual.
For loans and receivables carried atamortized cost, the Group firstassesses whether objective evidenceof impairment exists individually forfinancial assets that are individuallysignificant, or collectively for financialassets that are not individually
significant.
Jika Grup menentukan tidak terdapatbukti obyektif mengenai penurunannilai atas aset keuangan yang dinilaisecara individual, terlepas asetkeuangan tersebut signifikan atautidak, maka aset tersebut dimasukkanke dalam kelompok aset keuanganyang memiliki karakteristik risiko kredityang sejenis dan menilai penurunannilai kelompok tersebut secara kolektif. Aset yang penurunan nilainya dinilai
secara individual dan untuk itukerugian penurunan nilai diakui atautetap diakui, tidak termasuk dalampenilaian penurunan nilai secarakolektif.
If the Group determines that noobjective evidence of impairment existsfor an individually assessed financialasset, whether significant or not, theasset is included in a group of financialassets with similar credit riskcharacteristics and collectivelyassessed for impairment. Assets thatare individually assessed forimpairment and for which animpairment loss is, or continues to be,
recognized are not included in acollective assessment of impairment.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk106
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial assets (continued)
Penurunan nilai (lanjutan) Impairment (continued) \
Jika terdapat bukti obyektif bahwakerugian penurunan nilai telah terjadi, jumlah kerugian tersebut diukursebagai selisih antara nilai tercatataset dengan nilai kini estimasi arus
kas masa datang (tidak termasukkerugian kredit di masa mendatangyang belum terjadi). Nilai kini estimasiarus kas masa datang didiskontodengan menggunakan SBE awal dariaset keuangan tersebut. Jika pinjamanyang diberikan memiliki suku bungavariabel, maka tingkat diskonto yangdigunakan untuk mengukur setiapkerugian penurunan nilai adalah SBEyang berlaku.
If there is objective evidence that animpairment loss has occurred, theamount of the loss is measured as thedifference between the asset’s carryingamount and the present value of
estimated future cash flows (excludingfuture expected credit losses that havenot yet been incurred). The presentvalue of the estimated future cash flowsis discounted at the financial asset’soriginal EIR. If a loan has a variableinterest rate, the discount rate formeasuring impairment loss is thecurrent EIR.
Nilai tercatat atas aset keuangandikurangi melalui penggunaan poscadangan kerugian penurunan nilaidan jumlah kerugian yang terjadidiakui dalam laporan laba rugikomprehensif konsolidasian.Pendapatan bunga selanjutnya diakuisebesar nilai tercatat yang diturunkannilainya berdasarkan tingkat SBE awaldari aset keuangan. Pinjaman yangdiberikan dan piutang beserta dengancadangan terkait dihapuskan jika tidakterdapat kemungkinan yang realistisatas pemulihan di masa mendatangdan seluruh agunan telah terealisasiatau dialihkan kepada Grup.
The carrying amount of the financialasset is reduced through the use of anallowance for impairment lossesaccount and the amount of the loss isrecognized in the consolidatedstatement of comprehensive income.Interest income continues to beaccrued on the reduced carryingamount based on the original EIR ofthe financial asset. Loans andreceivables, together with theassociated allowance, are written offwhen there is no realistic prospect offuture recovery and all collateral hasbeen realized or has been transferredto the Group.
Jika, pada period berikutnya, nilaiestimasi kerugian penurunan nilai asetkeuangan bertambah atau berkurangkarena peristiwa yang terjadi setelahpenurunan nilai diakui, maka kerugianpenurunan nilai yang diakuisebelumnya bertambah atauberkurang dengan menyesuaikan poscadangan kerugian penurunan nilai.Jika di masa mendatang penghapusantersebut dapat dipulihkan, jumlahpemulihan tersebut diakui dalamlaporan laba rugi komprehensifkonsolidasian.
If, in a subsequent period, the amountof the estimated impairment lossincreases or decreases because of anevent occurring after the impairmentwas recognized, the previouslyrecognized impairment loss isincreased or reduced by adjusting theallowance for impairment lossesaccount. If a future write-off is laterrecovered, the recovery is recognizedin the consolidated statement ofcomprehensive income.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 107
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial assets (continued)
Penghentian pengakuan Derecognition
Penghentian pengakuan atas suatuaset keuangan (atau, apabila dapatditerapkan untuk bagian dari asetkeuangan atau bagian dari kelompokaset keuangan sejenis) terjadi bila:
(1) hak kontraktual atas arus kas yangberasal dari aset keuangan tersebutberakhir; atau (2) Grup memindahkanhak untuk menerima arus kas yangberasal dari aset keuangan tersebutatau menanggung liabilitas untukmembayar arus kas yang diterimatersebut tanpa penundaan yangsignifikan kepada pihak ketiga melaluisuatu kesepakatan penyerahan dansalah satu diantara (a) Grup secarasubstansial memindahkan seluruhrisiko dan manfaat atas kepemilikanaset keuangan tersebut, atau (b) Grupsecara substansial tidak memindahkandan tidak memiliki seluruh risiko danmanfaat atas kepemilikan asetkeuangan tersebut, namun telahmemindahkan pengendalian atas asettersebut.
A financial asset (or where applicable,a part of a financial asset or part of agroup of similar financial assets) isderecognized when: (1) the rights toreceive cash flows from the asset have
expired; or (2) the Group hastransferred its rights to receive cashflows from the asset or has assumedan obligation to pay the received cashflows in full without material delay to athird party under a “pass-through”arrangement; and either (a) the Grouphas transferred substantially all therisks and reward s of the asset, or (b)the Group has neither transferred norretained substantially all the risks andrewards of the asset, but hastransferred control of the asset.
(ii) Liabilitas Keuangan (ii) Financial liabilities
Pengakuan Awal Initial Recognition
Liabilitas keuangan diklasifikasikansebagai liabilitas keuangan yangdiukur pada nilai wajar melalui labaatau rugi, liabilitas keuangan yangdiukur pada biaya perolehandiamortisasi atau derivatif yang telahditetapkan untuk tujuan lindung nilai
yang efektif, jika sesuai. Grupmenentukan klasifikasi liabilitaskeuangan pada saat pengakuan awal.
Financial liabilities are classified asfinancial liabilities at fair value through profit or loss, financial liabilities atamortized cost, or as derivativesdesignated as hedging instruments inan effective hedge, as appropriate. TheGroup determines the classification of
its financial liabilities at initialrecognition.
Saat pengakuan awal, liabilitaskeuangan diukur pada nilai wajar dan,dalam hal liabilitas keuangan yangdiukur pada biaya perolehandiamortisasi, termasuk biaya transaksiyang dapat diatribusikan secaralangsung.
Financial liabilities are recognizedinitially at fair value and, in the case offinancial liabilities at amortized cost,inclusive of directly attributabletransaction costs.
Liabilitas keuangan Grup mencakuputang usaha, liabilitas imbalan kerja jangka pendek, sebagian beban akrualdan liabilitas keuangan jangka pendek
lainnya.
The Group’s financial liabilities includetrade payables, short term employeebenefits liabilities, certain part ofaccrued expenses and other current
financial liabilities.Pada akhir periode pelaporan, Gruptidak memiliki liabilitas keuanganselain yang diklasifikasikan sebagailiabilitas keuangan yang diukur padabiaya amortisasi.
As at end of reporting period, theGroup has no other financial liabilitiesother than those classified as financialliabilities at amortized cost.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk108
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
(ii) Liabilitas Keuangan (lanjutan) (ii) Financial liabilities (continued)
Pengukuran setelah pengakuanawal
Subsequent measurement
Setelah pengakuan awal, liabilitaskeuangan yang diukur pada biayaperolehan diamortisasi yang
dikenakan bunga diukur pada biayaperolehan diamortisasi denganmenggunakan metode suku bungaefektif.
After initial recognition, interest-bearingfinancial liabilities at amortized cost aresubsequently measured at amortized
cost using the effective interest ratemethod.
Keuntungan atau kerugian diakuidalam laporan laba rugi komprehensifkonsolidasian ketika liabilitas tersebutdihentikan pengakuannya sertamelalui proses amortisasinya.
Gains and losses are recognized in theconsolidated statements ofcomprehensive income when theliabilities are derecognized as well asthrough the amortization process.
Penghentian pengakuan Derecognition
Liabilitas keuangan dihentikanpengakuannya ketika kewajiban yang
ditetapkan dalam kontrak dihentikanatau dibatalkan atau kadaluwarsa.
A financial liability is derecognizedwhen the obligation under the liability is
discharged or cancelled or has expired.
Ketika liabilitas keuangan awaldigantikan dengan liabilitas keuanganlain dari pemberi pinjaman yang samadengan ketentuan yang berbedasecara substansial, atau modifikasisecara substansial atas liabilitaskeuangan yang saat ini ada, makapertukaran atau modifikasi tersebutdicatat sebagai penghapusan liabilitaskeuangan awal dan pengakuanliabilitas keuangan baru dan selisih
antara nilai tercatat liabilitas keuangantersebut diakui dalam laba atau rugi.
When an existing financial liability isreplaced by another from the samelender on substantially different terms,or the terms of an existing liability aresubstantially modified, such anexchange or modification is treated asa derecognition of the original liabilityand the recognition of a new liability,and the difference in the respectivecarrying amounts is recognized in profitor loss.
(iii) Saling hapus instrumen keuangan (iii) Offsetting of financial instruments
Aset keuangan dan liabilitas keuangansaling hapus dan nilai bersihnyadisajikan dalam laporan posisikeuangan konsolidasian jika, danhanya jika, terdapat hak yangberkekuatan hukum untuk melakukansaling hapus atas jumlah yang telahdiakui dari aset keuangan dan liabilitaskeuangan tersebut dan terdapatintensi untuk menyelesaikan dengan
menggunakan dasar neto, atau untukmerealisasikan aset danmenyelesaikan liabilitasnya secarabersamaan.
Financial assets and financial liabilitiesare offset and the net amount reportedin the consolidated statements offinancial position if, and only if, there isa currently enforceable legal right tooffset the recognized amounts andthere is an intention to settle on a netbasis, or to realize the assets and settlethe liabilities simultaneously.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 109
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
(iv) Nilai wajar instrumen keuangan (iv) Fair value of financial instruments
Nilai wajar instrumen keuangan yangsecara aktif diperdagangkan di pasarkeuangan ditentukan denganmengacu pada kuotasi harga pasaryang berlaku pada penutupan pasarpada akhir periode pelaporan. Untuk
instrumen keuangan yang tidakdiperdagangkan di pasar aktif, nilaiwajar ditentukan denganmenggunakan teknik penilaian. Teknikpenilaian tersebut meliputipenggunaan transaksi pasar terkiniyang dilakukan secara wajar (arm’s-length market transactions), referensiatas nilai wajar terkini dari instrumenlain yang secara substansial sama,analisis arus kas yang didiskonto, ataumodel penilaian lainnya.
The fair value of financial instrumentsthat are actively traded in organizedfinancial markets is determined byreference to quoted market bid pricesat the close of business at the end ofthe reporting period. For financial
instruments where there is no activemarket, fair value is determined usingvaluation techniques. Such techniquesmay include using recent arm’s-lengthmarket transaction, reference to thecurrent fair value of another instrumentthat is substantially the same,discounted cash flow analysis, or othervaluation models.
Sejak 1 Januari 2012, dalam rangkapenerapan PSAK No. 60, Grupmenyajikan nilai wajar atas instrumenkeuangan berdasarkan hirarki nilaiwajar sebagai berikut:
Since 1 January 2012, with theadoption of PSAK No. 60, the Group presents the fair value of financialinstruments based on the following fairvalue hierarchy:
Tingkat 1 - nilai wajar berdasarkanharga kuotasian (tidak disesuaikan)dalam pasar aktif;
Level 1 - the fair value is based onquoted prices (unadjusted) inactive markets;
Tingkat 2 - nilai wajar yangmenggunakan input selain hargakuotasian yang termasuk dalamTingkat 1 yang dapat diobservasi,baik secara langsung (misalnyaharga) atau secara tidak langsung(misalnya diperoleh dari harga);
dan
Level 2 - the fair value uses inputsother than quoted prices includedwithin Level 1 that are observable,either directly (i.e. as prices) orindirectly (i.e. derived from prices);and
Tingkat 3 - nilai wajar yangmenggunakan input yang bukanberdasarkan data pasar yang dapatdiobservasi (input yang tidak dapatdiobservasi).
Level 3 - the fair value uses inputsthat are not based on observablemarket data (unobservableinputs).
(v) Biaya perolehan yang diamortisasidari instrumen keuangan
(v) Amortized cost of financialinstruments
Biaya perolehan yang diamortisasidiukur dengan menggunakan metodeSBE dikurangi cadangan penurunannilai dan pembayaran ataupengurangan pokok. Perhitungan ini
mencakup seluruh premi atau diskontopada saat akuisisi dan mencakupbiaya transaksi serta fee yangmerupakan bagian tak terpisahkandari SBE.
Amortized cost is computed using theEIR method less any allowance forimpairment and principal repayment orreduction. The calculation takes intoaccount any premium or discount on
acquisition and includes transactioncosts and fees that are an integral partof the EIR.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk110
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
g. Biaya dibayar di muka g. Prepaid expenses
Biaya dibayar di muka diamortisasi selamamasa manfaat masing-masing biayadengan menggunakan metode garis lurus.Bagian jangka panjang dari biaya dibayardi muka disajikan sebagai bagian dari akun“Aset lain-lain” di aset tidak lancar padalaporan posisi keuangan konsolidasian.
Prepaid expenses are amortized over the periods benefited using the straight-linemethod.
The long-term portion of prepaidexpenses is presented as part of “Other Assets” account of non-current assets inthe consolidated statements of financial position.
h. Aset tetap h. Fixed assets
Aset tetap dinyatakan sebesar biayaperolehan dikurangi akumulasi depresiasidan rugi penurunan nilai. Biaya perolehantersebut meliputi biaya penggantian bagianaset tetap ketika biaya tersebut terjadi, jikakriteria pengakuan biaya dipenuhi. Begitu juga, bila perbaikan utama dilakukan,biaya-biaya yang berhubungan diakuisebagai nilai tercatat penggantian asettetap jika kriteria pengakuan dipenuhi.
Fixed assets are stated at cost lessaccumulated depreciation and impairmentlosses. Such cost includes the cost ofreplacing part of the fixed assets when thatcost is incurred, if the recognition criteriaare met. Likewise, when a major inspectionis performed, its cost is recognized in thecarrying amount of the fixed assets as areplacement if the recognition criteria aresatisfied.
Semua biaya perbaikan dan pemeliharaan
lainnya yang tidak memenuhi kriteriapengakuan diakui dalam laporan laba rugikomprehensif konsolidasi ketika terjadinya.
All other repairs and maintenance costs
that do not meet the recognition criteria arerecognized in consolidated statement ofcomprehensive income as incurred.
Kecuali tanah, semua aset tetap disusutkanberdasarkan metode garis lurus setelahdikurangi estimasi nilai residu aset tetapyang bersangkutan selama estimasi masamanfaat aset sebagai berikut:
Fixed assets, except land, are depreciatedto their estimated residual value using thestraight-line method over their expecteduseful lives as follows:
Tahun/Years
Bangunan 20 BuildingsMesin, peralatan pabrik, dan laboratorium 10 Machinery, plant and laboratory equipment Perlengkapan dan perabot kantor 3 - 5 Furniture, fixtures and office equipment
Kendaraan bermotor 3 - 5 Motor vehicles
Grup tidak melakukan amortisasi terhadaptanah. Grup dapat menambahperpanjangan 20 tahun hak atas tanahdengan sejumlah pembayaran biaya,sebelum masa hak atas tanah berakhir.Berdasarkan hubungan Grup denganinstitusi pemerintah yang menanganipemanfaatan hak atas tanah saat ini, danketiadaan perubahan terhadap peraturanpemerintah mengenai pemanfaatan hakatas tanah, manajemen berkeyakinan hakatas tanah dapat diperpanjang. Biayaproses administrasi hukum yang terjadi
untuk memperoleh hak atas tanah akandiakui sebagai biaya pada saat terjadikarena nilainya relatif tidak materialterhadap biaya perolehan tanah.
The Group does not amortize landrights.
The landrights may be extended for anadditional 20 years at the Group’s optionand following payment of a nominal feebefore the expiry of the initial term. Basedon the Group’s current relationship with thegovernment authority that administers theuse of the land, and in the absence ofknown changes to the laws governing theuse of land, management expects that titleto the land rights will be extended. Costsincurred during the legal process ofestablishing the landrights are expensed
when incurred as these are immaterialrelative to the cost of land.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 111
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
h. Aset tetap (lanjutan) h. Fixed assets (continued)
Aset tetap tidak diakui lagi ketika terjadipenjualan atau tidak terdapat lagi manfaatekonomi masa depan dari penggunaannyaatau penjualannya. Laba rugi yang timbuldari penjualan aset tetap (perbedaanantara penerimaan neto penjualan dan nilaitercatat aset) diakui dalam laba rugi ketikapenjualan tersebut terjadi.
An item of fixed assets is derecognizedupon disposal or when no future economicbenefits are expected from its use ordisposal. Any gain or loss arising onderecognition of the asset (calculated asthe difference between the net disposal proceeds and the carrying amount of theasset) is included in profit or loss in theyear the asset is derecognized.
Nilai residu aset, umur manfaat dan metodedepresiasi ditinjau dan disesuaikan secaraprospektif pada setiap akhir periodepelaporan.
The assets’ residual values, useful livesand methods of depreciation are reviewed,and adjusted prospectively if appropriate, atend of reporting period.
Apabila nilai tercatat aset lebih besar darinilai yang dapat diperoleh kembali, nilaitercatat aset diturunkan menjadi sebesarnilai yang dapat diperoleh kembali, yangditentukan sebagai nilai tertinggi antaraharga jual neto dan nilai pakai.
When the carrying amount of an asset isgreater than its estimated recoverableamount, it is written down immediately to itsrecoverable amount, which is determinedas the higher of net selling price or value inuse.
Aset dalam penyelesaian dinyatakansebesar nilai perolehan. Akumulasi nilaiperolehan akan dipindahkan ke akun asettetap yang bersangkutan pada saat asettersebut selesai dikerjakan dan siap untukdigunakan. Penyusutan mulai dibebankanpada saat aset tersebut mulai digunakan.
Construction in progress is stated at cost.The accumulated costs are reclassified tothe appropriate fixed assets account whenconstruction is completed and the assetsare ready for use. Depreciation is chargedfrom the date when assets are brought intouse.
i. Biaya emisi saham i. Share issuance costs
Biaya emisi saham disajikan sebagaipengurang dalam akun tambahan modaldisetor.
Costs relating to share issuance werededucted from the additional paid in capitalaccount.
j. Goodwill j. Goodwill
Goodwill merupakan selisih antara biayaperolehan investasi dengan nilai wajar asetneto entitas anak yang diakuisisi padatanggal akuisisi.
Goodwill represents the excess of theacquisition cost over the fair value of thenet assets of the acquired subsidiaries atthe date of the acquisition.
Sesuai dengan ketentuan transisi dariPSAK No. 22 (Revisi 2010), sejak tanggal1 Januari 2011, Grup:
menghentikan amortisasi goodwill ;
mengeliminasi jumlah tercatat yangterkait dengan akumulasi amortisasigoodwill sehubungan denganpenurunan goodwill pada awal tahunbuku yang dimulai pada atau setelah
tanggal 1 Januari 2011; dan melakukan uji penurunan nilai atas
goodwill sesuai dengan PSAK No. 48(Revisi 2009), “Penurunan Nilai Aset”.
In accordance with the transitional provisionof PSAK No. 22 (Revised 2010), startingJanuary 1, 2011, the Group:
ceased the goodwill amortization;
eliminated the carrying amount whichrelating to the accumulated amortizationof goodwill in relation to goodwillimpairment on the beginning financialyear starting at or after 1 January 2011;
and performed an impairment test of
goodwill in accordance with PSAKNo. 48 (Revised 2009), “Impairment of Assets”.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk112
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
k. Penurunan nilai atas aset bukankeuangan
k. Impairment on non-financial assets
Pada setiap akhir periode pelaporan, Grupmenilai apakah terdapat indikasi suatu asetmengalami penurunan nilai. Jika terdapatindikasi tersebut atau pada saat pengujianpenurunan nilai aset (yaitu aset takberwujud dengan umur manfaat tidakterbatas, aset tak berwujud yang belum
dapat digunakan, atau goodwill yangdiperoleh dalam suatu kombinasi bisnis)diperlukan, maka Grup membuat estimasi jumlah terpulihkan aset tersebut.
The Group assesses at end of each annualreporting period whether there is anindication that an asset may be impaired. Ifany such indication exists, or when annualimpairment testing for an asset (i.e. anintangible asset with an indefinite usefullife, an intangible asset not yet available for
use, or goodwill acquired in a businesscombination) is required, the Group makesan estimate of the asset’s recoverableamount.
Jumlah terpulihkan untuk aset individualadalah jumlah yang lebih tinggi antara nilaiwajar aset atau unit penghasil kasdikurangi biaya untuk menjual, dengan nilaipakainya, kecuali aset tersebut tidakmenghasilkan arus kas masuk yangsebagian besar independen dari aset ataukelompok aset lain. Jika nilai tercatat asetlebih besar daripada nilai terpulihkannya,maka aset tersebut dipertimbangkanmengalami penurunan nilai dan nilaitercatat aset diturunkan nilai menjadisebesar nilai terpulihkannya. Rugipenurunan nilai diakui pada laporan labarugi komprehensif konsolidasian sebagai“rugi penurunan nilai”.
An asset’s recoverable amount is thehigher of an asset’s or cash generating unit(CGU)’s fair value less costs to sell and itsvalue in use and is determined for anindividual asset, unless the asset does notgenerate cash inflows that are largelyindependent of those from other assets orgroups of assets. Where the carryingamount of an asset exceeds its recoverableamount, the asset is considered impairedand is written down to its recoverableamount. Impairment losses are recognizedin the consolidated statement ofcomprehensive income as “impairmentlosses”.
Kerugian penurunan nilai yang telah diakuidalam periode sebelumnya untuk asetselain goodwill dibalik hanya jika terdapatperubahan asumsi-asumsi yang digunakanuntuk menentukan jumlah terpulihkan asettersebut sejak rugi penurunan nilai terakhirdiakui. Dalam hal ini, jumlah tercatat aset
dinaikkan ke jumlah terpulihkannya.Pembalikan tersebut dibatasi sehingga jumlah tercatat aset tidak melebihi jumlahterpulihkannya maupun jumlah tercatat,neto setelah penyusutan, seandainya tidakada rugi penurunan nilai yang telah diakuiuntuk aset tersebut pada tahun - tahunsebelumnya. Pembalikan rugi penurunannilai diakui dalam laporan laba rugikomprehensif konsolidasian. Setelahpembalikan tersebut, penyusutan yangdibebankan disesuaikan di periodemendatang untuk mengalokasikan jumlahtercatat aset yang direvisi, dikurangi nilairesidu, dengan dasar yang sistematisselama sisa umur manfaatnya.
A previously recognized impairment loss foran asset other than goodwill is reversedonly if there has been a change in theassumptions used to determine the asset’srecoverable amount since the lastimpairment loss was recognized. If that isthe case, the carrying amount of the asset
is increased to its recoverable amount. Thereversal is limited so that the carryingamount of the assets does not exceed itsrecoverable amount, nor exceed thecarrying amount that would have beendetermined, net of depreciation, had noimpairment loss been recognized for theasset in prior years. Reversal of animpairment loss is recognized in theconsolidated statement of comprehensiveincome. After such a reversal, thedepreciation charge is adjusted in future periods to allocate the asset’s revisedcarrying amount, less any residual value,on a systematic basis over its remaininguseful life.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 113
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
l. Penjualan dan beban l. Sales and expense
Penjualan neto adalah pendapatan yangdiperoleh dari penjualan produk dan jasasetelah dikurangi retur, penyisihanpenjualan dan potongan penjualan.
Penjualan diakui pada saat penyerahanbarang atau jasa ke pelanggan.
Beban diakui berdasarkan metode akrual.
Net sales represents revenue earned fromthe sale of products and services, net ofreturns, sales allowances and salesdiscounts.
Sales are recognized at the time of thedelivery of the goods or services to thecustomer.
Expenses are recognized on an accrualbasis.
m. Transaksi hubungan keagenan m. Transaction on agency relationship
Group mempunyai beberapa kontrakmaklon dimana Grup bertindak sebagaiagen. Penjualan diakui pada saatpenyerahan barang atau jasa kepelanggan.
Penjualan dari transaksi ini adalah selisihdari jumlah tagihan kepada pelanggan danbeban pembuatan produk.
The Group has several toll manufacturingcontracts whereby the Group acts as anagent. Sales are recognized at the time ofthe delivery of the goods or services to thecustomer.
The sales from these transactions is thedifference between the amount billed to thecustomers and the manufacturing cost ofthe products.
n. Program loyalitas pelanggan n. Customer loyalty programme
Grup mempunyai program penjualan yangmemberikan barang secara gratis apabilapelanggan telah melakukan pembelian atasproduk Grup dalam kuantitas tertentu. Grupmengakui dan mengukur kewajiban untukmenyediakan barang gratis tersebutdengan menangguhkan pengakuanpendapatan hingga barang gratis tersebutdiserahkan ke pelanggan. Beban atasbarang gratis tersebut juga diakui pada
saat penyerahan barang kepadapelanggan.
The Group has sales programme which provided free goods to its customers afterreaching certain quantity of sales. TheGroup recognized and measured theliability to provide the free goods bydeferring the revenue recognition until thedelivery of free goods to the customers.Cost of the free goods is also recognized atthe time of delivery of free goods to thecustomers.
o. Pajak penghasilan o. Income tax
Pajak penghasilan badan dihitung untuksetiap perusahaan sebagai badan hukumyang berdiri sendiri. Pajak penghasilanbadan terdiri dari pajak kini dan pajaktangguhan.
Corporate income tax is determined foreach company as a separate legal entity.Corporate income tax comprises of currentand deferred tax.
Pajak kini dan tangguhan dihitung denganmenggunakan tarif pajak yang berlaku atausecara substansial telah berlaku padatanggal laporan posisi keuangan.
Current and deferred tax is calculated atthe tax rates that have been enacted orsubstantively enacted at statements offinancial position’s date.
Aset dan liabilitas pajak tangguhan denganmetoda liabilitias diakui untuk semuaperbedaan temporer yang timbul antara jumlah dasar pengenaan pajak aset danliabilitas dengan nilai tercatatnya menurutlaporan keuangan.
Deferred tax assets and liabilities arerecognized based on liability method for alltemporary differences arising between thetax bases of assets and liabilities and theircarrying values for financial reporting purposes.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk114
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
o. Pajak penghasilan (lanjutan) o. Income tax (continued)
Perubahan nilai tercatat aset dan liabilitaspajak tangguhan yang disebabkan olehperubahan tarif pajak dibebankan padatahun berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah langsungdibebankan atau dikreditkan ke ekuitas.
Changes in the carrying amount of deferredtax assets and liabilities due to a change intax rates is charged to current yearoperations, except to the extent that itrelates to items previously charged orcredited to equity.
Aset pajak tangguhan diakui apabilaterdapat kemungkinan besar bahwa jumlahlaba fiskal pada masa datang akanmemadai untuk mengkompensasiperbedaan temporer yang menimbulkanaset pajak tangguhan tersebut.
Deferred tax assets are recognized to theextent that it is probable that future taxable profit will be available to compensate thetemporary differences which result in suchdeferred tax assets.
p. Laba per saham p. Earnings per share
Laba per saham dihitung dengan membagilaba tahun berjalan dengan rata-ratatertimbang jumlah saham biasa yangberedar pada tahun yang bersangkutan.Rata-rata tertimbang jumlah saham biasayang beredar untuk tahun 2012 dan 2011adalah 1.120.000.000 lembar saham.
Earning per share is computed by dividingincome for the year with the weightedaverage number of ordinary shares. Theweighted average number of ordinaryshares issued for each of the year 2012and 2011 is 1,120,000,000 shares.
q. Imbalan kerja jangka panjang q. Long-term employee benefits
Perusahaan dan entitas anak yang aktifmengakui liabilitas imbalan kerja karyawanberdasarkan Undang-undang tentangKetenagakerjaan No. 13/ 2003 tanggal25 Maret 2003 (“UUTK”) dan ketentuandalam Perjanjian Kerja Bersama. SejakDesember 2007, sebagian besar liabilitastersebut didanai dengan polis asuransi dariPT Asuransi Jiwa Manulife Indonesia.
The Company and its active subsidiaryrecognized employee benefits liability inaccordance with Labor Law No. 13/2003dated 25 March 2003 (“the Law”) and itsCollective Labor Agreement. SinceDecember 2007, the Company funded asubstantial portion of this liability through aninsurance policy obtained from PT AsuransiJiwa Manulife Indonesia.
Beban penyisihan imbalan kerjaberdasarkan Undang-Undang ditentukanmenurut perhitungan aktuarial memakai
metode projected unit credit. Keuntungandan kerugian aktuarial diakui sebagaipenghasilan atau beban apabila akumulasikeuntungan dan kerugian aktuarial netoyang belum diakui untuk setiap programpada akhir periode pelaporan sebelumnyamelebihi jumlah yang lebih besar diantara10% dari nilai kini kewajiban imbalan pastidan 10% dari nilai wajar aset program padatanggal laporan posisi keuangankonsolidasian. Keuntungan dan kerugian inidiakui berdasarkan metode garis lurusselama rata-rata sisa masa kerja karyawanyang diperkirakan.
The cost of providing for employee benefitsunder the Law is determined using the projected unit credit method. Actuarial
gains and losses are recognized as incomeor expense when the net cumulativeunrecognized actuarial gains and losses foreach individual plan at the end of the previous reporting year exceeded thegreater of 10% of the present value ofdefined benefit obligation and 10% of thefair value of plan assets at the consolidatedstatements of financial position’s date.These gains or losses are recognized on astraight -line method over the expectedaverage remaining working lives of theemployees.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 115
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
q. Imbalan kerja angka panjang (lanjutan) q. Long-term employee benefits(continued)
Selanjutnya, biaya jasa lalu yang timbuldari perkiraan program imbalan pasti atauperubahan imbalan terutang pada programimbalan pasti yang ada harus diamortisasisepanjang periode sampai manfaattersebut menjadi hak.
Further, past-service costs arising from theintroduction of a defined benefit plan orchanges in the benefit payable of anexisting plan are required to be amortizedover the period until the benefits concernedbecome vested.
Aset atau liabilitas imbalan pasti terdiri darinilai kini liabilitas imbalan pasti dikurangibiaya jasa lalu yang belum diakui dandikurangi nilai wajar aset program yangakan digunakan untuk penyelesaianliabilitas secara langsung. Nilai asetprogram yang dapat diakui terbatas sampai jumlah akumulasi kerugian aktuarial netodan biaya jasa lalu yang belum diakui dannilai kini dari manfaat ekonomis yangtersedia dalam bentuk pengembalian danadari program atau pengurangan iuran masadatang.
The defined benefit asset or liabilitycomprises the present value of the definedbenefit obligation less past service cost notyet recognized and less the fair value of plan assets out of which the obligations areto be settled directly. The value of anyasset is restricted to the sum of anycumulative actuarial losses and pastservice cost not yet recognized and the present value of any economic benefitsavailable in the form of refunds from the plan or reductions in the futurecontributions to the plan.
r. Transaksi dengan pihak-pihak yangberelasi
r. Transactions with related parties
Suatu pihak dianggap berelasi dengan Grup jika:
A party is considered to be related to theGroup if:
a. langsung, atau tidak langsung yangmelalui satu atau lebih perantara,suatu pihak (i) mengendalikan, ataudikendalikan oleh, atau berada dibawah pengendalian bersama, denganGrup; (ii) memiliki kepentingan dalamGrup yang memberikan pengaruhsignifikan atas Grup; atau (iii) memilikipengendalian bersama atas Grup;
a. directly, or indirectly through one ormore intermediaries, the party (i)controls, is controlled by, or is undercommon control with, the Group; (ii) hasan interest in the Group that gives itsignificant influence over the Group; or,(iii) has joint control over the Group;
b. suatu pihak yang berelasi dengan Grup; b. the party is an associate of the Group;
c. suatu pihak adalah ventura bersama dimana Grup sebagai venturer;
c. the party is a joint venture in which theGroup is a venturer;
d. suatu pihak adalah anggota daripersonil manajemen kunci Grup atauentitas induk Grup;
d. the party is a member of the keymanagement personnel of the Group orits parent;
e. suatu pihak adalah anggota keluargadekat dari individu yang diuraikandalam butir (a) atau (d);
e. the party is a close member of the familyof any individual referred to in (a) or (d);
f. suatu pihak adalah entitas yangdikendalikan, dikendalikan bersamaatau dipengaruhi signifikan atau di
mana hak suara signifikan berada,langsung maupun tidak langsung, olehindividu seperti diuraikan dalam butir (d)atau (e); atau
f. the party is an entity that is controlled, jointly controlled or significantlyinfluenced by or for which significant
voting power in such entity resides with,directly or indirectly, any individualreferred to in (d) or (e); or
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk116
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
r. Transaksi dengan pihak-pihak yangberelasi (lanjutan)
r. Transactions with related parties(continued)
g. suatu pihak adalah suatu programimbalan pasca kerja untuk imbalankerja dari Grup atau entitas yangterkait dengan Grup.
g. the party is a post employment benefit plan for the benefit of employees of theGroup or of any entity that is a related party of the Group.
Seluruh transaksi dan saldo yang material
dengan pihak-pihak berelasi diungkapkandalam Catatan atas laporan keuangankonsolidasian yang relevan.
All significant transactions and balances
with related parties are disclosed in therelevant Notes herein.
s. Informasi segmen s. Segment information
Segmen merupakan komponenPerusahaan dan entitas anak yang dapatdibedakan dalam menghasilkan produkatau jasa (segmen usaha), ataumenghasilkan produk atau jasa dalamlingkungan ekonomi tertentu (segmengeografis).
A segment is a distinguishable componentof the Company and its subsidiaries that isengaged either in providing products orservices (business segment) or in providing products or services within a particulareconomic environment (geographicalsegment).
Segmen usaha menyajikan produk dan jasa yang memiliki risiko dan imbalan yangberbeda dengan risiko dan hasil segmenusaha lain. Segmen geografis menyajikanproduk atau jasa pada lingkungan ekonomitertentu dan komponen tersebut memilikirisiko dan imbalan yang berbeda denganrisiko dan imbalan pada komponen yangberoperasi pada lingkungan ekonomi(wilayah) lain.
Business segment provide products orservices that are subject to risk and returnsthat are different from those of otherbusiness segments. Geographical segment provide products or services within a particular economic environment that aresubject to risk and returns that are differentfrom those of components operating inother economic environments (area).
t. Penerapan standar akuntansi revisi t. Adoption of revised accountingstandards
Grup telah menerapkan standar akuntansi
revisi berikut pada tanggal 1 Januari 2012yang dianggap relevan terhadap laporankeuangan konsolidasian:
The Group has implemented the following
revised accounting standards on 1 January2012, which are considered relevant to theconsolidated financial statements:
PSAK 10 (Revisi 2010) “PengaruhPerubahan Kurs Valuta Asing”.
PSAK 16 (Revisi 2011) “Aset Tetap”.
PSAK 24 (Revisi 2010) “Imbalan Kerja”.
PSAK 30 (Revisi 2011) “Sewa”.
PSAK 46 (Revisi 2010) “AkuntansiPajak Penghasilan”.
PSAK 56 (Revisi 2011) “Laba perSaham”.
PSAK 10 (Revised 2010) “The Effectsof Changes in Foreign ExchangeRates”.
PSAK 16 (Revised 2011) “Property,Plant and Equipment”.
PSAK 24 (Revised 2010) “EmployeeBenefits”.
PSAK 30 (Revised 2011) “Leases”.
PSAK 46 (Revised 2010) “Accountingfor Income Taxes”.
PSAK 56 (Revised 2010) “Share-basedPayment”.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 117
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI(lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)
t. Penerapan standar akuntansi revisi(lanjutan)
t. Adoption of revised accountingstandards (continued)
ISAK 15 ”PSAK 24 - Batas AsetImbalan Pasti, Persyaratan PendanaanMinimum dan Interaksinya”.
ISAK 20 “Pajak Penghasilan -Perubahan Dalam Status Pajak Entitas
atau Para Pemegang Saham”. ISAK 23 ”Sewa Operasi-Insentif”.
ISAK 24 ”Evaluasi Substansi beberapaTransaksi yang Melibatkan suatuBentuk Legal Sewa”.
ISAK 25 ”Hak atas Tanah”.
ISAK 15 “PSAK 24 - The Limit on aDefined Benefit asset, MinimumFunding Requirements and theirInteraction”.
ISAK 20 “Income Taxes - Changes inthe Tax status of an Entity or its
Shareholders”. ISAK 23 “Operating Leases-Incentives”.
ISAK 24 ”Evaluating the Substance ofTransactions Involving the Legal form ofa Lease”.
ISAK 25 ”Landrights”.
Penerapan standar akuntansi revisitersebut tidak menimbulkan dampak yangsignifikan terhadap laporan keuangankonsolidasian.
The implementation on the revisedaccounting standards did not causesignificant impact to the consolidatedfinancial statements.
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
Pertimbangan Judgments
Penyusunan laporan keuangan konsolidasianGrup mengharuskan manajemen untukmembuat pertimbangan, estimasi dan asumsiyang mempengaruhi jumlah yang dilaporkandari penjualan, beban, aset dan liabilitas, danpengungkapan atas liabilitas kontinjensi, padaakhir periode pelaporan. Ketidakpastianmengenai asumsi dan estimasi tersebut dapatmengakibatkan penyesuaian material terhadapnilai tercatat aset dan liabilitas dalam periodepelaporan berikutnya.
The preparation of the Group’s consolidatedfinancial statements requires management tomake judgments, estimates and assumptionsthat affect the reported amounts of sales,expenses, assets and liabilities, and thedisclosure of contingent liabilities, at the end ofthe reporting period. Uncertainty about theseassumptions and estimates could result inoutcomes that require a material adjustment tothe carrying amount of the asset and liabilityaffected in future periods.
Pertimbangan berikut ini dibuat olehmanajemen dalam rangka penerapan kebijakanakuntansi Grup yang memiliki pengaruh palingsignifikan atas jumlah yang diakui dalamlaporan keuangan konsolidasian:
The following judgments are made bymanagement in the process of applying theGroup’s accounting policies that have the mostsignificant effects on the amounts recognized inthe consolidated financial statements:
Klasifikasi Aset Keuangan dan LiabilitasKeuangan
Classification of Financial Assets and FinancialLiabilities
Grup menetapkan klasifikasi atas aset danliabilitas tertentu sebagai aset keuangan danliabilitas keuangan dengan mempertimbangkanbila definisi yang ditetapkan PSAK No. 55(Revisi 2011) dipenuhi. Dengan demikian, asetkeuangan dan liabilitas keuangan diakui sesuaidengan kebijakan akuntansi Grup sepertidiungkapkan pada Catatan 2.
The Group determines the classifications ofcertain assets and liabilities as financial assetsand financial liabilities by judging if they meetthe definition set forth in PSAK No. 55 (Revised2011). Accordingly, the financial assets andfinancial liabilities are accounted for inaccordance with the Group’s accounting policiesdisclosed in Note 2.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk118
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN(lanjutan)
3. SOURCE OF ESTIMATION UNCERTAINTY(continued)
Pertimbangan (lanjutan) Judgments (continued)
Goodwill Goodwill
Sesuai PSAK No. 22 (Revisi 2009), “KombinasiBisnis”, goodwill tidak diamortisasi dan diuji bagipenurunan nilai setiap tahunnya. Nilai tercatatgoodwill Grup pada tanggal 31 Desember 2012dan 2011 adalah Rp10.279.461.
Under PSAK No.22 (Revised 2009), “BusinessCombinations”, such goodwill is not amortizedand subject to an annual impairment testing.The carrying amount of the Group’s goodwill asof 31 December 2012 and 2011: Rp10,279,461.
Dalam hal ini, goodwill diuji untuk penurunannilai setiap tahunnya dan jika terdapat indikasipenurunan nilai. Manajemen harusmenggunakan pertimbangan dalammengestimasi nilai terpulihkan dan menentukanadanya indikasi penurunan nilai.
In case of goodwill, such assets are subject toannual impairment test and whenever there isan indication that such asset may be impaired.Management has to use its judgment inestimating the recoverable value anddetermining if there is any indication ofimpairment.
Penyisihan kerugian atas Penurunan NilaiPiutang Usaha
Allowance for Impairment losses on TradeReceivables
Grup mengevaluasi akun tertentu jika terdapatinformasi bahwa pelanggan yang bersangkutantidak dapat memenuhi kewajiban keuangannya.Dalam hal tersebut, Grup mempertimbangkan,berdasarkan fakta dan situasi yang tersedia,
termasuk namun tidak terbatas pada, jangkawaktu hubungan dengan pelanggan dan statuskredit dari pelanggan, untuk mencatat provisispesifik atas jumlah piutang pelanggan gunamengurangi jumlah piutang yang diharapkandapat diterima oleh Grup. Provisi spesifik inidievaluasi kembali dan disesuaikan jikatambahan informasi yang diterimamempengaruhi jumlah penyisihan kerugianpenurunan nilai. Nilai tercatat dari piutangusaha Grup sebelum penyisihan kerugianpenurunan nilai pada tanggal 31 Desember2012 adalah sebesar Rp390.002.690 (31Desember 2011: Rp311.526.505). Penjelasan
lebih lanjut diungkapkan dalam Catatan 5.
The Group evaluates specific accounts where ithas information that certain customers areunable to meet their financial obligations. Inthese cases, the Group uses judgment, basedon the best available facts and circumstances,
including but not limited to, the length of itsrelationship with the customer and thecustomer’s current credit status, to recordspecific provisions for customers againstamounts due to reduce its receivable amountsthat the Group expects to collect. These specific provisions are r e-evaluated and adjusted asadditional information received affects theamounts of allowance for impairment losses ontrade receivables. The carrying amount of theGroup’s trade receivables before allowance forimpairment losses as of 31 December 2012 wasRp390,002,690 (31 December 2011:Rp311,526,505). Further details are discussed
in Note 5.
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalammenentukan taksiran atas pajak penghasilanbadan. Terdapat transaksi dan perhitungantertentu yang penentuan pajak akhirnya adalahtidak pasti sepanjang kegiatan usaha normal.Grup mengakui liabilitas atas pajak penghasilanbadan berdasarkan estimasi apakah akanterdapat tambahan pajak penghasilan badan.
Pertimbangan signifikan juga dilakukan dalam
menentukan jumlah aset pajak tangguhan yangdapat diakui, berdasarkan waktu dan tingkatkeutungan masa depan dan strategiperencanaan pajak.
Significant judgment is involved in determiningthe provision for corporate income tax. Thereare certain transactions and computation forwhich the ultimate tax determination is uncertainduring the ordinary course of business. TheGroup recognizes liabilities for expectedcorporate income tax issues based on estimatesof whether additional corporate income tax willbe due.
Significant judgment is also involved to
determine the amount of deferred tax assetsthat can be recognized, based upon the likelytiming and the lev el of future taxable profitstogether with future tax planning strategies.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 119
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN(lanjutan)
3. SOURCE OF ESTIMATION UNCERTAINTY(continued)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utamaestimasi ketidakpastian lain pada tanggalpelaporan yang memiliki risiko signifikan bagipenyesuaian yang material terhadap nilaitercatat aset dan liabilitas untuk tahun/periodeberikutnya diungkapkan di bawah ini. Grup
mendasarkan asumsi dan estimasi padaparameter yang tersedia pada saat laporankeuangan konsolidasian disusun. Asumsi dansituasi mengenai perkembangan masa depanmungkin berubah akibat perubahan pasar atausituasi di luar kendali Grup. Perubahan tersebutdicerminkan dalam asumsi terkait pada saatterjadinya.
The key assumptions concerning the future andother key sources of estimation uncertainty atthe reporting date that have a significant risk ofcausing a material adjustment to the carryingamounts of assets and liabilities within the nextfinancial year/period are disclosed below. The
Group based its assumptions and estimates on parameters available when the consolidatedfinancial statements were prepared. Existingcircumstances and assumptions about futuredevelopments may change due to marketchanges or circumstances arising beyond thecontrol of the Group. Such changes arereflected in the assumptions when they occur.
Pensiun dan Imbalan Kerja Pension and Employee Benefits
Penentuan liabilitas dan biaya pensiun danliabilitas imbalan kerja Perusahaan bergantungpada pemilihan asumsi yang digunakan oleh
aktuaris independen dalam menghitung jumlah- jumlah tersebut. Asumsi tersebut termasukantara lain, tingkat diskonto, tingkat kenaikangaji tahunan, tingkat pengunduran diri karyawantahunan, tingkat kecacatan, umur pensiun dantingkat kematian. Hasil aktual yang berbeda dariasumsi yang ditetapkan Perusahaan yangmemiliki pengaruh lebih dari 10% liabilitasimbalan pasti, ditangguhkan dan diamortisasisecara garis lurus selama rata-rata sisa masakerja karyawan. Sementara Perusahaanberkeyakinan bahwa asumsi tersebut adalahwajar dan sesuai, perbedaan signifikan padahasil aktual atau perubahan signifikan dalamasumsi yang ditetapkan Perusahaan dapat
mempengaruhi secara material liabilitasdiestimasi atas pensiun dan imbalan kerja danbeban imbalan kerja neto. Nilai tercatat atasestimasi liabilitas imbalan kerja Perusahaanpada tanggal 31 Desember 2012 adalahRp41.427.391 (31 Desember 2011:Rp52.604.134). Penjelasan lebih rincidiungkapkan dalam Catatan 18.
The determination of the Company’s obligationsand cost for pension and employee benefitsliabilities is dependent on its selection of certain
assumptions used by the independent actuariesin calculating such amounts. Thoseassumptions include among others, discountrates, annual salary increase rate, annualemployee turn-over rate, disability rate,retirement age and mortality rate. Actual resultsthat differ from the Company’s assumptionswhich effects are more than 10% of the definedbenefit obligations are deferred and beingamortized on a straight-line method over theexpected average remaining service years ofthe qualified employees. While the Companybelieves that its assumptions are reasonableand appropriate, significant differences in theCompany’s actual results or significant changes
in the Company’s assumptions may materiallyaffect its estimated liabilities for pension andemployee benefits and net employee benefitsexpense.The carrying amount of the Company’sestimated liabilities for employee benefits as of31 December 2012 is Rp41,427,391(31 December 2011: Rp52,604,134). Furtherdetails are discussed in Note 18.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk120
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN(lanjutan)
3. SOURCE OF ESTIMATION UNCERTAINTY(continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyusutan aset tetap Depreciation of fixed assets
Biaya perolehan aset tetap disusutkan denganmenggunakan metode garis lurus berdasarkanestimasi masa manfaat ekonomisnya.Manajemen mengestimasi masa manfaatekonomis aset tetap antara 3 sampai dengan
20 tahun. Ini adalah umur yang secara umumdiharapkan dalam industri dimana Grupmenjalankan bisnisnya. Perubahan tingkatpemakaian dan perkembangan teknologi dapatmempengaruhi masa manfaat ekonomis dannilai sisa aset, dan karenanya biaya penyusutanmasa depan mungkin direvisi. Nilai tercatat netoatas aset tetap Grup pada tanggal31 Desember 2012 adalah Rp218.295.222(31 Desember 2011: Rp194.532.415).Penjelasan lebih rinci diungkapkan dalamCatatan 10.
The costs of fixed assets are depreciated oramortized on a straight-line method over theirestimated useful lives. Management properlyestimates the useful lives of these fixed assetsto be within 3 to 20 years. These are common
life expectancies applied in the industries wherethe Group conducts its businesses. Changes inthe expected level of usage and technologicaldevelopment could impact the economic usefullives and the residual values of these assets,and therefore future depreciation charges couldbe revised. The net c arrying amount of theGroup’s fixed assets as of 31 December 2012 isRp218,295,222 (31 December 2011:Rp194,532,415). Further details are disclosed inNote 10.
Instrumen Keuangan Financial Instruments
Grup mengungkapkan aset dan liabilitaskeuangan tertentu pada nilai wajar, yangmengharuskan penggunaan estimasi akuntansi.Sementara komponen signifikan ataspengukuran nilai wajar ditentukanmenggunakan bukti obyektif yang dapatdiverifikasi, jumlah perubahan nilai wajar dapatberbeda bila Grup menggunakan metodologipenilaian yang berbeda. Nilai wajar dari asetdan liabilitas keuangan diungkapkan dalamCatatan 32.
The Group discloses certain financial assetsand liabilities at their fair values, which requiresthe use of accounting estimates. Whilesignificant components of fair valuemeasurement were determined using verifiableobjective evidences, the amount of changes infair values would differ if the Group utilizeddifferent valuation methodology. The fair valueamounts of financial assets and liabilities aredisclosed in Note 32.
Penyisihan Persediaan Usang Provision for Obsolescence of Inventories
Penyisihan persediaan usang diestimasiberdasarkan fakta dan situasi yang tersedia,termasuk namun tidak terbatas kepada, kondisifisik persediaan yang dimiliki, harga jual pasar,estimasi biaya penyelesaian dan estimasi biayayang timbul untuk penjualan. Provisi dievaluasikembali dan disesuaikan jika terdapattambahan informasi yang mempengaruhi jumlah yang diestimasi. Nilai tercatatpersediaan Grup sebelum penyisihan ataskeusangan pada tanggal 31 Desember 2012adalah sebesar Rp137.933.714 (31 Desember2011: Rp123.523.538). Penjelasan lebih rincidiungkapkan dalam Catatan 7.
Provision for obsolescence of inventories isestimated based on the best available facts andcircumstances, including but not limited to, theinventories own physical conditions, theirmarket selling prices, estimated costs ofcompletion and estimated costs to be incurredfor their sales. The provisions are re-evaluatedand adjusted as additional information receivedaffects the amount estimated. The carryingamount of the Group’s inventories before provision for obsolescence as of 31 December2012 is Rp137,933,7 14 (31 December 2011:Rp123,523,538). Further details are disclosed inNote 7.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 121
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
2012 2011
Kas 1.003.235 975.813 Cash on hand
Bank BanksRupiah - Pihak ketiga: Rupiah - Third parties:
The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Banking Corporation Limited Limited (HSBC) 31.165.712 13.188.563 (HSBC)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk(BCA) 5.506.457 9.254.761 (BCA)
Citibank N.A, Citibank N.A,(Citibank) 96.096 96.984 (Citibank)
Dolar AS - Pihak ketiga: US Dollars - Third parties: HSBC 27.805.854 5.789.996 HSBC Citibank 75.637 71.206 Citibank
64.649.756 28.401.510
Deposito berjangka Time deposits(jatuh tempo dalam tiga bulan) (maturity within three months) Rupiah - Pihak ketiga: Rupiah - Third parties:
HSBC 157.500.000 69.000.000 HSBC PT Bank Danamon PT Bank Danamon
Indonesia Tbk (BDI) - 80.000.000 Indonesia Tbk (BDI)
Dolar AS - Pihak ketiga: US Dollars - Third parties:
HSBC 69.759.500 27.971.300 HSBCBDI - 50.132.765 BDI
227.259.500
227.104.065
292.912.491
256.481.388
Suku bunga untuk deposito berjangka dalammata uang Rupiah pada tahun 2012 berkisarantara 3,0% - 6,5% (2011: 4,0% - 6,5%) pertahun. Suku bunga untuk deposito berjangkadalam mata uang Dolar AS pada tahun 2012berkisar antara 1,0% - 2,0% (2011: 1,5% -2,0%) per tahun.
The interest rates of Rupiah time deposits in2012 ranged between 3.0% - 6.5% (2011: 4.0%- 6.5%) per annum. The interest rates ofUS Dollar time deposits in 2012 rangedbetween 1.0% - 2.0% (2011: 1.5% - 2.0%) per annum.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
a. Pihak ketiga a. Third parties
2012 2011
Rupiah Rupiah - PT Anugerah Pharmindo PT Anugerah Pharmindo -
Lestari 350.879.595 262.090.607 Lestari- PT Procter and Gamble Home PT Procter and Gamble Home -
Products Indonesia 10.333.224 15.757.408 Products Indonesia- PT Boehringer Ingelheim PT. Boehringer Ingelheim -
Indonesia 2.831.104 1.361.917 Indonesia- PT Rohto Laboratories PT. Rohto Laboratories -
Indonesia 1.694.901 365.082 Indonesia
- Lain-lain 2.967.703 1.937.799 Others -
Rupiah 368.706.527 281.512.813 Rupiah
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk122
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
a. Pihak ketiga (lanjutan) a. Third parties (continued)
Analisis umur piutang usaha pihak ketigaadalah sebagai berikut:
Aging analysis of third parties trade receivablesis as follows:
2012 2011
Lancar 327.471.093 268.918.132 Current
Telah jatuh tempo < 30 hari 41.067.416 11.770.152 Overdue in < 30 days
Telah jatuh tempo 30 - 90 hari 26.810 101.423 Overdue in 30 - 90 daysTelah jatuh tempo > 90 hari 141.208 723.106 Overdue in > 90 days
368.706.527 281.512.813
Berdasarkan hasil penelaahan keadaan akunpiutang masing-masing pelanggan, manajemenGrup berkeyakinan bahwa seluruh piutangusaha pihak ketiga pada tanggal 31 Desember2012 dan 2011 akan tertagih. Oleh karena itu,Grup tidak melakukan penyisihan penurunannilai pada tanggal 31 Desember 2012 dan 2011.
Based on a review of the status of theindividual receivable accounts, the Group’smanagement believes that all third partiestrade receivables as of 31 December 2012 and2011 are collectible. Consequently, the Grouphas not provided any allowance for impairmentlosses as of 31 December 2012 and 2011.
b. Pihak yang berelasi (Catatan 29) b. Related parties (Note 29)
2012 2011Rupiah Rupiah - PT Medifarma Laboratories 1.631.635 990.870 PT Medifarma Laboratories -
Dolar AS US Dollar - Winter Flower Holdings Ltd. 19.664.528
29.022.822 Winter Flower Holdings Ltd -
21.296.163 30.013.692
Analisis umur piutang usaha pihak yangberelasi adalah sebagai berikut:
Aging analysis of trade receivables from related parties is as follows:
2012 2011
Lancar 7.354.860 19.188.657 Current Telah jatuh tempo < 30 hari 10.395.284 10.412.703 Overdue in < 30 daysTelah jatuh tempo 30 - 90 hari 2.412.600 199.434 Overdue in 30 - 90 daysTelah jatuh tempo > 90 hari 1.133.419 212.898 Overdue > 90 days
21.296.163 30.013.692
Pada tanggal 31 Desember 2012 dan 2011.Grup tidak membentuk penyisihan kerugianpenurunan nilai untuk piutang usaha dari pihakyang berelasi karena manajemen Grupberkeyakinan bahwa seluruh piutang usahatersebut akan tertagih.
As of 31 December 2012 and 2011, the Groupdid not provide allowance for impairment losses on trade receivables from related parties sincethe Group’s management believes that suchreceivables are collectible in full.
Piutang usaha tidak dijaminkan kepada pihakmanapun.
Trade receivables are not pledged to any party.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 123
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
6. ASET KEUANGAN LAINNYA 6. OTHER FINANCIAL ASSETS
Rincian aset keuangan lainnya pada tanggal31 Desember 2012 dan 2011 adalah sebagaiberikut:
The details of other financial assets as of 31December 2012 and 2011 were as follows:
2012 2011Uang muka direksi dan Advances to directors and
karyawan 5.867.012 5.345.675 employees, current portionPiutang lain-lain 971.869 640.071 Other receivables
6.838.881 5.985.746Dikurangi: Less:
Uang muka direksi dan Advances to directors andkaryawan, bagian tidak lancar (3.829.068) (3.489.790) employees, non-current portion3.009.813 2.495.956
7. PERSEDIAAN 7. INVENTORIES
2012 2011Barang jadi 32.134.112 29.578.746 Finished goods Barang dalam proses 19.985.782 19.336.948 Work in process Bahan baku dan kemasan 78.098.561 67.351.063 Raw and packaging materials Barang dalam perjalanan 7.715.259 7.256.781 Goods in transit
137.933.714 123.523.538Dikurangi: penyisihan Less: allowance for
persediaan usang (5.111.149) (5.079.947 ) obsolete inventories
132.822.565 118.443.591
Perubahan penyisihan persediaan usangadalah sebagai berikut:
Changes in the allowance for obsoleteinventories are as follows:
2012 2011Saldo awal 5.079.947 6.757.098 Beginning balance Penambahan penyisihan 3.741.444 4.455.326 Additional provision
Penghapusan persediaan (3.710.242) (6.132.477) Write-off Saldo akhir 5.111.149 5.079.947 Ending balance
Manajemen Grup berkeyakinan bahwapenyisihan untuk persediaan usang cukupuntuk menutupi kemungkinan kerugian yang
timbul dari persediaan usang.
The Group’s management believes that theallowance for obsolete inventories is adequateto cover possible losses due to obsolescence.
Pada tanggal 31 Desember 2012 dan 2011,persediaan sebesar Rp130 miliar (Rupiahpenuh) (2011: Rp116 miliar, Rupiah penuh)telah diasuransikan terhadap risiko bencanaalam, kebakaran, sabotase dan pengrusakandengan jumlah pertanggungan asuransisebesar Rp135 miliar (Rupiah penuh) (2011:Rp145 miliar, Rupiah penuh). Menurutpendapat manajemen, pertanggungan asuransitelah memadai untuk menutupi kerugian yangmungkin timbul dari risiko-risiko tersebut.
As of 31 December 2012 and 2011, inventoriesamounting Rp130 billion (full Rupiah) (2011:Rp116 billion, full Rupiah) were insured againstthe risk of loss due to natural disaster, fire,sabotage and vandalism involving totalinsurance coverage of Rp135 billion (fullRupiah) (2011: Rp145 billion, full Rupiah). Inmanagement’s opinion, the insurance isadequate to cover possible losses arising fromsuch risks.
Persediaan tidak dijaminkan kepada pihak
manapun.
Inventories are not pledged to any party.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk124
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
8. BIAYA DIBAYAR DIMUKA 8. PREPAID EXPENSES
Rincian biaya dibayar dimuka pada tanggal31 Desember 2012 dan 2011 adalah sebagaiberikut:
The details of prepaid expenses as of 31December 2012 and 2011 were as follows:
2012 2011
Sewa 1.542.029 1.651.935 Rental Utilitas 1.187.050 874.108 UtilitiesLain-lain 822.946 742.842 Others
3.552.025 3.268.885
9. UANG MUKA 9. ADVANCES
Uang muka merupakan pembayaran dimukaatas pembelian persediaan atau aset tetap.
Advances represents down payment on purchase of inventories and fixed assets.
10. ASET TETAP 10. FIXED ASSETS
2012Awal/ Penambahan/ Reklasifikasi/ Pengurangan/ Akhir/
Beginning Additions Reclassifications Deductions Ending
Biaya perolehan At costPemilikan langsung: Direct ownership:
Tanah 18.513.681 - - - 18.513.681 Landrights Bangunan 106.043.618 - 22.708.972 - 128.752.590 Buildings Mesin, peralatan Machinery, plantpabrik dan and laboratory laboratorium 107.128.388 3.408.929 21.618.200 (61.613 ) 132.093.904 equipment
Perlengkapan dan Furniture and perabot kantor 50.003.154 2.246.098 1.345.656 (406.705 ) 53.188.203 office equipment
Kendaraanbermotor 34.364.950 10.382.143 - (9.054.651) 35.692.442 Motor vehicles
316.053.791 16.037.170 45.672.828 (9.522.969) 368.240.820 Aset dalam Construction in
penyelesaian 17.805.964 38.905.958 (45.672.828 ) - 11.039.094 progress 333.859.755 54.943.128 - (9.522.969) 379.279.914
Akumulasi Accumulatedpenyusutan depreciation
Bangunan (33.392.441) (5.555.760 ) - - (38.948.201) Buildings Mesin, peralatan Machinery, plant pabrik dan and laboratory laboratorium (52.293.130) (8.397.401 ) - 61.613 (60.628.918 ) equipment
Perlengkapan dan Furniture and perabot kantor (33.786.150) (7.053.444 ) - 378.168 (40.461.426) office equipment
Kendaraanbermotor (19.855.619) (8.090.660 ) - 7.000.132 (20.946.147 ) Motor vehicles
(139.327.340) (29.097.265 ) - 7.439.913 (160.984.692 )
Nilai buku neto 194.532.415 218.295.222 Net book value
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 125
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
2011Awal/ Penambahan/ Reklasifikasi/ Pengurangan/ Akhir/
Beginning Additions Reclassifications Deductions Ending
Biaya perolehan At costPemilikan langsung: Direct ownership: Tanah 32.562.095 - - (14.048.414 ) 18.513.681 Landrights Bangunan 83.795.918 105.500 28.739.998 (6.597.798 ) 106.043.618 Buildings Mesin, peralatan Machinery, plantpabrik dan and laboratory laboratorium 81.511.458 2.560.074 25.062.186 (2.005.330 ) 107.128.388 equipment
Perlengkapan dan Furniture and perabot kantor 41.625.215 3.121.532 5.339.346 (82.939 ) 50.003.154 office equipment
Kendaraanbermotor 33.142.302 6.976.188 - (5.753.540) 34.364.950 Motor vehicles
272.636.988 12.763.294 59.141.530 (28.488.021 ) 316.053.791 Aset dalam Construction in
penyelesaian 23.109.937 53.837.557 (59.141.530) - 17.805.964 progress 295.746.925 66.600.851 - (28.488.021 ) 333.859.755
Akumulasi Accumulatedpenyusutan depreciation
Bangunan (33.065.964 ) (4.256.629 ) - 3.930.152 (33.392.441) Buildings Mesin, peralatan Machinery, plant pabrik dan and laboratory laboratorium (47.226.134 ) (6.765.808 ) - 1.698.812 (52.293.130) equipment
Perlengkapan dan Furniture and
perabot kantor (27.390.463 ) (6.451.426 ) - 55.739 (33.786.150) office equipment Kendaraanbermotor (16.412.334) (7.733.416 ) - 4.290.131 (19.855.619) Motor vehicles
(124.094.895 ) (25.207.279) - 9.974.834 (139.327.340 )Nilai buku neto 171.652.030 194.532.415 Net book value
Pada tanggal 31 Desember 2012, sejumlahaset tetap Grup dengan nilai buku sebesarRp206 miliar (Rupiah penuh) (2011: Rp181miliar, Rupiah penuh) telah diasuransikanberdasarkan nilai pergantian barunya terhadaprisiko bencana alam, kebakaran, kerusuhan,sabotase, pengrusakan dan gangguan usaha.Jumlah pertanggungan asuransi menurutpendapat manajemen telah memadai untuk
menutupi kerugian yang mungkin timbul daririsiko-risiko tersebut total Rp379 miliar (Rupiahpenuh) (2011: Rp351 miliar, Rupiah penuh).
As of 31 December 2012, the Group’s fixedassets with net book values amounting toRp206 billion (full Rupiah) (2011: Rp181 billion,full Rupiah) were insured at their replacementcosts against risk of loss due to natural disaster,fire, riots, sabotage, vandalism and businessinterruption. The insurance coverage,considered adequate by management to cover possible losses arising from such risks,
amounted to Rp379 billion (full Rupiah) andRp351 billion (full Rupiah) in 2012 and 2011,respectively.
Aset tetap tidak dijaminkan kepada pihakmanapun.
Fixed assets are not pledged to any party.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 127
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Rincian aset dalam penyelesaian pada tanggal31 Desember 2012 dan 2011 adalah sebagaiberikut:
The details of the construction in progress as of31 December 2012 and 2011 were as follows:
Persentase penyelesaian/ Akumulasi biaya/ Estimasi penyelesaian/Percentage of completion Accumulated costs Estimated completion
31 Desember 2012 31 December 2012
Mesin dan Desember/ Machinery andperalatan pabrik 46% 8.159.153 December 2013 plant equipment
Desember/Bangunan 85% 2.664.250 December 2013 Buildings
Perlengkapan Februari/ Furniture and officedan perabot kantor 95% 215.691 February 2013 equipment
11.039.094
31 Desember 2011 31 December 2011
Mesin dan Desember/ Machinery andperalatan pabrik 35% 5.900.854 December 2012 plant equipment
Desember/Bangunan 74% 11.905.110 December 2012 Buildings
17.805.964
Pada tanggal 31 Desember 2012 dan 2011, jumlah tercatat bruto aset tetap yang telahdisusutkan penuh namun masih digunakanmasing-masing adalah Rp40.600.378 danRp27.980.641.
As of 31 December 2012 and 2011, the cost offixed assets which have been fully depreciatedbut still used is Rp40,600,378 andRp27,980,641, respectively.
Pada tanggal 31 Desember 2012 dan 2011, jumlah tercatat aset tetap yang telah dihentikandari penggunaan aktif dan tidak diklasifikasikansebagai tersedia untuk dijual masing-masingadalah Rp124.605 dan Rp232.484
As of 31 December 2012 and 2011, the value offixed assets where active utilization has beenstopped and not classified as available for saleis Rp124,605 and Rp232,484, respectively.
Nilai wajar aset tetap Grup pada tanggal31 Desember 2011 adalah Rp281 miliar(Rupiah penuh) berdasarkan laporan penilaiIndependen KJPP Stefanus Tony Hardi &Rekan. Manajemen berpendapat hasilpenilaian tersebut masih relevan untuk aset
tetap Grup tanggal 31 Desember 2012.
The fair value of the Group’s fixed assets as of31 December 2011 is Rp281 billion (full Rupiah)based on independent appraisal report KJPPStefanus Tony Hardi & Rekan. Management isof the opinion that the results of the valuation isstill relevant for the Group’s fixed assets as of
31 December 2012.
11. ASET TAK BERWUJUD 11. INTANGIBLE ASSETS
Aset tak berwujud dalam bentuk Goodwill timbuldari akuisisi saham PT Prafa.
Intangible assets in the form of goodwill arosefrom the acquisition of PT Prafa.
2012 2011Goodwill 47.874.740 47.874.740 GoodwillDikurangi: Less: Akumulasi amortisasi (37.595.279) (37.595.279) Accumulated amortization
10.279.461 10.279.461
Seperti diungkapkan pada Catatan 2j, sesuai
dengan ketentuan transisi dari PSAK No. 22(Revisi 2010), mulai tanggal 1 Januari 2011,Grup telah menghentikan amortisasi goodwill .
As disclosed in Note 2j, in accordance with the
transitional provision of PSAK No. 22 (Revised2010), starting 1 January 2011, the Group hasceased the goodwill amortization.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk128
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
12. ASET LAIN-LAIN 12. OTHER ASSETS
Rincian aset lain-lain pada tanggal31 Desember 2012 dan 2011 adalah sebagaiberikut:
The details of other assets as of 31 December2012 and 2011 were as follows:
2012 2011Biaya dibayar di muka
setelah dikurangi bagian lancar 261.956 1.411.466 Non-current portion of prepayment Lain-lain 1.913.088 1.570.604 Others
2.175.044 2.982.070
Termasuk dalam lain-lain adalah securitydeposit yang dapat dikembalikan.
Included in others are refundable securitydeposits.
13. UTANG USAHA 13. TRADE PAYABLES
a. Pihak ketiga a. Third parties
2012 2011Pihak ketiga: Third parties:
Rupiah 9.041.973 6.199.603 RupiahDolar AS 20.684.119 18.163.895 US Dollars Euro 3.549.541 2.834.447 Euro CHF - 340.999 CHF
33.275.633 27.538.944
Analisis umur utang usaha pihak ketiga adalahsebagai berikut:
Aging analysis of third parties trade payablesis as follows:
2012 2011Lancar 27.346.010 19.872.365 Current Telah jatuh tempo < 30 hari 5.929.623 7.610.129 Overdue in < 30 days Telah jatuh tempo 30 - 90 hari - 56.450 Overdue in 30 - 90 days
33.275.633 27.538.944
b. Pihak yang berelasi (Catatan 29) b. Related party (Note 29)
2012 2011Rupiah Rupiah
- PT Medifarma Laboratories 1.277.700 1.749.073 PT Medifarma Laboratories -
Analisis umur utang usaha pihak yang berelasiadalah sebagai berikut:
Aging analysis of trade payables from related parties is as follows:
2012 2011Lancar 1.277.700 1.749.073 Current
Tidak ada jaminan atau agunan yang diberikanatas utang usaha tersebut.
There were no guarantee or collateral providedfor the above trade payable.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 129
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
14. BEBAN AKRUAL 14. ACCRUED EXPENSES
2012 2011
Royalti RoyaltiesUnited American Pharmaceuticals United American Pharmaceuticals
(B.V.I.) Limited (Catatan 29) 2.131.543 1.638.704 (B.V.I.) Limited (Note 29) United Brands Management United Brands Management
Limited (Catatan 29) 1.680.137 1.428.760 Limited (Note 29) Westmont Pharmaceuticals Westmont Pharmaceuticals
(B.V.I.) Limited (Catatan 29) 1.187.682 928.888 (B.V.I.) Limited (Note 29) Biomedis (B.V.I.) Limited Biomedis (B.V.I.) Limited
(Catatan 29) 635.253 710.433 (Note 29) Takeda Nederland bv/ Takeda Nederland bv Nycomed bv 614.811 470.812 Nycomed bv
Pediatrica (B.V.I.) Limited Pediatrica (B.V.I.) Limited (Catatan 29) 167.239 157.359 (Note 29)
Therapharma (B.V.I.) Limited Therapharma (B.V.I.) Limited (Catatan 29) 84.063 79.023 (Note 29)
6.500.728 5.413.979
Biaya pemasaran dan promosi 45.815.413 29.189.422 Marketing and promotion expenses Potongan penjualan 26.452.355 9.095.859 Sales discounts Biaya utilitas 4.898.653 2.326.167 Utilities expenses Biaya pelatihan dan rapat 4.800.862 6.626.014 Training and meeting expensesJasa profesional 1.226.143 2.534.265 Professional fees Jasa lisensi 1.752.009 1.611.892 License fees
Lain-lain 14.113.325 8.756.005 Others 105.559.488 65.553.603
15. PERPAJAKAN 15. TAXATION
a. Utang pajak a. Taxes payable
2012 2011Perusahaan Company Taksiran utang Pajak Estimated corporate
Penghasilan Badan, dikurangi income tax payable,pembayaran pajak di muka less prepaid tax of Rp34.001.323 pada tahun Rp34,001,323 in 20122012 dan Rp25.848.652 and Rp25,848,652
pada tahun 2011 7.876.072 11.724.608 in 2011 Pemotongan Pajak Penghasilan: Withholding income taxes:
Pasal 21 1.804.715 158.410 Article 21Pasal 23 dan 26 827.829 967.162 Articles 23 and 26
Pajak Pertambahan Nilai 1.367.983 51.255 Value added tax
Entitas anak Subsidiaries Taksiran utang Pajak Estimated corporate
Penghasilan Badan, dikurangi income tax payable,pembayaran pajak di muka less prepaid tax ofRp11.418.732 pada tahun Rp11,418,732 in 2012 2012 dan Rp11.003.494 and Rp11,003,494pada tahun 2011 1.305.888 991.943 in 2011
Pemotongan Pajak Penghasilan: Withholding income taxesPasal 21 62.939 51.240 Article 21 Pasal 23 dan 26 205.336 857.980 Articles 23 and 26
Pajak Pertambahan Nilai 194.727 2.106.483 Value Added Tax Konsolidasian 13.645.489 16.909.081 Consolidated
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk130
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
b. (Beban)/manfaat pajak penghasilan b. Income tax (expense)/benefit
2012 2011Perusahaan Company Kini (41.877.395 ) (37.573.260 ) Current Tangguhan (1.063.047 ) 2.931.872 Deferred
(42.940.442 ) (34.641.388 )Entitas anak Subsidiaries Kini (12.724.620 ) (11.995.437 ) Current Tangguhan 97.105 1.227.602 Deferred
(12.627.515 ) (10.767.835 )
Konsolidasi Consolidated Kini (54.602.015 ) (49.568.697 ) Current Tangguhan (965.942 ) 4.159.474 Deferred
(55.567.957) (45.409.223)
Berikut adalah rekonsiliasi antara labasebelum beban pajak penghasilan yangditunjukkan dalam laporan keuangankonsolidasian dengan taksiran laba kenapajak Perusahaan untuk tahun yangberakhir pada tanggal 31 Desember 2012dan 2011:
The following is a reconciliation betweenthe income before income tax expense asshown in the consolidated financialstatements and the Company’s taxableincome for years ended 31 December 2012and 2011:
2012 2011Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 204.477.046 166.324.563 income tax expense
Laba entitas anak sebelum Subsidiaries’ incomebeban pajak penghasilan (52.280.258) (59.566.517 ) before income tax
Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasian 26.850.000 11.723.686 elimination entries
Laba Perusahaan sebelum The Company’s income beforebeban pajak penghasilan income tax expensedan eliminasi 179.046.788 118.481.732 and elimination
Ditambah (dikurang) Add (less) temporaryperbedaan temporer: differences:
Penyusutan aset tetap 1.117.615 (667.623 ) Depreciation of fixed assetsPenyisihan Provision for inventory
persediaan usang (445.693) (1.093.158 ) obsolescence Liabilitas imbalan kerja Long-term employee
jangka panjang (9.941.722) 13.826.386 benefits liability Penyisihan rupa-rupa 5.017.612 (338.122 ) Miscellaneous provisions
174.794.600 130.209.215Ditambah (dikurang) Add (less) permanent
perbedaan permanen: differences: Penghasilan bunga kena Interest income
pajak final (7.192.595) (4.194.660 ) subject to final tax Beban yang tidak dapat Non-deductible
dikurangkan, neto (92.426 ) 24.278.478 expenses, net
Penghasilan kena Taxable income - pajak- Perusahaan 167.509.579 150.293.033 the Company
Beban pajak penghasilan Income tax expense Perusahaan - kini 41.877.395 37.573.260 the Company - current
Beban pajak penghasilan Income tax expenseentitas anak - kini 12.724.620 11.995.437 subsidiary - current
Beban pajak kini 54.602.015 49.568.697 Current tax expense
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk132
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
c. Pajak tangguhan c. Deferred tax
Aset pajak tangguhan neto tanggal31 Desember 2012 dan 2011 adalahsebagai berikut:
Net deferred tax assets as of 31 December2012 and 2011 were as follows:
2012 2011Aset pajak tangguhan Deferred tax assets
Perusahaan: Company: Liabilitas imbalan kerja 7.173.809 9.659.240 Employee benefits liabilityPenyisihan persediaan usang 1.042.169 1.153.593 Provision for inventory obsolescence Penyisihan lain-lain 2.917.059 1.662.656 Other provisions
11.133.037 12.475.489Entitas anak: Subsidiaries: Liabilitas imbalan kerja 3.183.039 3.491.794 Employee benefits liability Penyusutan aset tetap 390.014 341.669 Depreciation of fixed assets Penyisihan persediaan usang 235.618 116.394 Provision for inventory obsolescence Penyisihan lain-lain 751.432 513.140 Other provisions
4.560.103 4.462.99715.693.140 16.938.486
Perusahaan: Company: Penyusutan aset tetap (1.922.999) (2.202.403) Depreciation of fixed assets
Konsolidasian aset Consolidated pajak tangguhan, deferred tax assets, neto 13.770.141 14.736.083 net
Beban (manfaat) pajak tangguhan berasaldari pengaruh perbedaan temporer yangdihitung dengan tarif pajak yang berlakusebesar 25% untuk tahun 2012 dan 2011sebagai berikut:
Deferred tax expense (benefit) arising fromthe tax effect of temporary differencescalculated at the enacted tax rate of 25% in2012 and 2011 is as follows:
2012 2011Penyusutan aset tetap 327.749 (51.605) Depreciation of fixed assets Penyisihan Provision for inventory
persediaan usang 7.801 (419.287) obsolescence Liabilitas imbalan kerja (2.794.186) 4.504.866 Employee benefits liabilityPenyisihan lain-lain 1.492.694 125.500 Other provisions(Beban) manfaat pajak Net deferred tax
tangguhan neto (965.942) 4.159.474 benefit (expense)
d. Surat ketetapan pajak d. Tax assessments
Prafa - tahun fiskal 2005 Prafa - 2005 fiscal year
Pada tahun 2007, otoritas perpajakanmenerbitkan hasil pemeriksaan pajak atasPT Prafa untuk tahun fiskal 2005 denganpenetapan kurang bayar pajak penghasilanbadan sejumlah Rp2.953.316 yangberlainan dengan klaim lebih bayar yangdiajukan PT Prafa sejumlah Rp2.226.980,dan penetapan kurang bayar atas berbagaipajak penghasilan dipotong dari pihakketiga sejumlah Rp164.268. ManajemenPT Prafa mengajukan keberatan atas hasilpenetapan atas kurang bayar pajakpenghasilan badan dan sebagian pajakpenghasilan dipotong dari pihak ketigatersebut.
In 2007, the tax authorities issued results oftheir audits of PT Prafa’s tax return forfiscal year 2005 assessing underpaymentof corporate income tax totallingRp2,953,316 against an overpayment claimby PT Prafa of Rp2,226,980, and assessingunderpayments of various withholdingtaxes totalling Rp164,268. PT Prafa’smanagement filed an objection letter to thetax authorities against such assessmentsfor the underpayments of corporate incometax and certain withholding taxes.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 133
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
d. Surat ketetapan pajak (lanjutan) d. Tax assessments (continued)
Prafa - tahun fiskal 2005 (lanjutan) Prafa - 2005 fiscal year (continued)
Pada tanggal 14 April 2008, otoritasperpajakan menerima sebagian daripengajuan keberatan PT Prafa danmerevisi penetapan atas kurang bayarpajak penghasilan badan dari Rp2.953.316menjadi Rp2.949.472 dan kurang bayar
atas berbagai pajak penghasilan dipotongdari pihak ketiga dari Rp164.268 menjadiRp145.715. PT Prafa menolak revisitersebut dan mengajukan banding atasseluruh kelebihan pembayaran pajakpenghasilan badan dan pajak penghasilandipotong dari pihak ketiga.
On 14 April 2008, the tax authorities partially accepted PT Prafa’saforementioned objection and revised its previous assessments on underpayment ofcorporate income tax of Rp2,953,316 tobecome Rp2,949,472 and underpayments
of various withholding taxes totallingRp164,268 to become Rp145,715.PT Prafa disputed such revisedassessments and filed an appeal to the taxcourt requesting a full refund of itscorporate income tax and withholdingtaxes.
Pada tanggal 29 Oktober 2009, pengadilanpajak mengeluarkan keputusan untukmenerima sebagian besar permohonanbanding PT Prafa dan menetapkan lebihbayar pajak penghasilan badan sebesarRp2.208.387 dan kurang bayar pajakpenghasilan dipotong dari pihak ketigasebesar Rp21.738. Manajemen PT Prafasetuju atas keputusan tersebut.
On 29 October 2009, the tax court issued adecision accepting most of PT Prafa’sappeals and determined the overpaymentof corporate income tax of Rp2,208,387and underpayment of withholding taxes ofRp21,738. PT Prafa’s management agreedto such decision.
Atas dasar keputusan pengadilan pajaktersebut, pada bulan Februari dan Maret2010, PT Prafa telah menerima kelebihanbayar pajak sejumlah Rp5.270.110. Padabulan yang sama, PT Prafa juga telahmenerima pendapatan bunga darikelebihan bayar pajak sejumlahRp1.464.251 dan mencatatnya sebagaipendapatan usaha lain-lain, neto padakegiatan operasi tahun 2010.
Based on the tax court decision, inFebruary and March 2010, PT Prafareceived refunds of the tax overpaymentsof Rp5,270,110. In the same month.PT Prafa also has received interest incomefrom the tax overpayments of Rp1,464,251and has recorded it as part of otheroperating income, net on 2010 operation.
Namun, pada tanggal 9 Februari 2010,otoritas perpajakan telah mengajukanpermohonan peninjauan kembali ataskeputusan pengadilan pajak tersebut keMahkamah Agung.
However, on 9 February 2010, the taxauthorities have submitted a request for judicial review to the Supreme Court on theabove tax court decision.
Sampai dengan penyelesaian laporankeuangan konsolidasian ini, Mahkamah Agung belum mengeluarkan keputusan.
As of completion date of the consolidatedfinancial statements, the Supreme Courthas not yet issued any decision.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk134
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
d. Surat ketetapan pajak (lanjutan) d. Tax assessments (continued)
Prafa - tahun fiskal 2008 Prafa - 2008 fiscal year
Pada Agustus 2010 otoritas perpajakanmenerbitkan hasil pemeriksaan pajak atasPT Prafa untuk tahun fiskal 2008 denganpenetapan lebih bayar pajak penghasilanbadan sejumlah Rp3.918.547 dan kurangbayar atas pajak penghasilan yang
dipotong dari karyawan sejumlahRp1.121.196. Ketetapan pajak atas pajakpenghasilan badan tersebut sama denganklaim yang diajukan oleh PT Prafa. PadaSeptember 2010, PT Prafa menerimakelebihan bayar pajak neto sejumlahRp3.918.547.
In August 2010, the tax authorities issuedresults of their audits of PT Prafa’s taxreturns for fiscal year 2008 assessingoverpayment of corporate income taxtotalling Rp3,918,547 and underpaymentsof employee income tax totalling
Rp1,121,196. The tax assessment result oncorporate income tax is the same amountwith the claim submitted by PT Prafa. InSeptember 2010, PT Prafa receivedrefunds of the net tax overpayments ofRp3,918,547.
Pada November 2010, ManajemenPT Prafa telah mengajukan keberatan atashasil ketetapan pajak atas pajakpenghasilan yang dipotong dari karyawandan mengklaim tidak ada kurang bayaratas pajak penghasilan yang dipotong dari
karyawan.
On November 2010, PT Prafa’smanagement has submitted an objection onthe tax assessment result of employeeincome tax and claiming no underpaymentsfor employee income tax.
Pada tanggal 9 November 2011, otoritasperpajakan menerima sebagian daripengajuan keberatan PT Prafa danmerevisi penilaian atas kurang bayar pajakpenghasilan yang dipotong dari karyawandari Rp1.121.196 menjadi Rp644.430.
On 9 November 2011, the tax authorities partially accepted PT Prafa’s objection andrevised its previous assessments onunderpayment of employee income tax ofRp1,121,196 to become Rp644,430.
PT Prafa menolak revisi tersebut danmengajukan banding ke Pengadilan Pajakpada tanggal 8 Februari 2012. Sampaidengan tanggal penyelesaian laporankeuangan konsolidasian ini, proses
banding masih berlangsung.
PT Prafa disputed such revisedassessment and filed an appeal to the taxcourt on 8 February 2012. As of completiondate of the consolidated financialstatement, such appeal is still in process.
e. Administrasi e. Administration
Berdasarkan peraturan perpajakanIndonesia, kerugian pajak dapatdiperhitungkan untuk periode lima tahun.
Under the Indonesian taxation laws, taxlosses may be carried forward for a period offive years.
Perusahaan dan entitas anak menghitungdan membayar sendiri jumlah pajak yangterutang. Berdasarkan perubahan terakhirUndang-undang Pajak Penghasilan tahun2007, Direktorat Jenderal Pajak dapatmenetapkan dan mengubah liabilitas pajakdalam batas waktu lima tahun sejak
tanggal terutangnya pajak. Peraturanperalihan menyatakan bahwa pajak untuktahun fiskal 2007 atau sebelumnya dapatdiperiksa oleh otoritas pajak paling lambattahun 2013.
The Company and its subsidiaries submit taxreturns on the basis of self-assessment.Based on the revised Tax Law in 2007, thetax authorities may assess or amend taxeswithin 5 years from the date when the taxwas payable. The transitional provisions ofthe said law stipulate that taxes for fiscal
year 2007 and prior may be assessed by thetax authorities at the latest at the end of2013.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 135
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
16. LIABILITAS IMBALAN KERJA JANGKAPENDEK
16. SHORT-TERM EMPLOYEE BENEFITSLIABILITIES
Liabilitas imbalan kerja jangka pendekmerupakan gaji dan insentif karyawan.
Short-term employee benefits liability representsemployee’ salaries and incentive.
17. LIABILITAS KEUANGAN JANGKA PENDEKLAINNYA
17. OTHER CURRENT FINANCIAL LIABILITIES
Rincian liabilitas keuangan jangka pendeklainnya pada tanggal 31 Desember 2012 dan
2011 adalah sebagai berikut:
The details of other current f inancial liabilities asof 31 December 2012 and 2011 were as
follows:
2012 2011
a. Utang lain-lain pihak a. Other payables of relatedyang berelasi (Catatan 29) parties (Note 29)PT Medifarma Laboratories 6.947.513 8.865.077 PT Medifarma Laboratories Lain-lain - 542.768 Others
6.947.513 9.407.845
b. Utang lain-lain pihak ketiga b. Other payables of third partiesRieckermann GmbH 3.255.141 - Rieckermann GmbH Pierre Fabre Medicament 3.186.085 - Pierre Fabre Medicament PT Indocahaya Wira Nusantara 2.312.812 1.337.028 PT Indocahaya Wira Nusantara PT Activate Media Nusantara 2.139.532 591.034 PT Activate Media Nusantara PT Eka Buana 1.020.520 999.130 PT Eka Buana PT Euroasiatic Jaya 599.530 - PT Euroasiatic Jaya PT Insan Sejahtera Utama 303.188 1.023.207 PT Intan Sejahtera Utama PT Panen Antara Tama Jasa 189.918 638.367 PT Panen Antara Tama Jasa PT Central Filter Gunatama 57.750 618.635 PT Central Filter Gunatama PT Mastersystem Infotama 38.280 565.371 PT Mastersystem Infotama PT Deltamas Solusindo 26.409 733.013 PT Deltamas Solusindo PT Anantagraha Jaya Mandiri 15.358 947.635 PT Anantagraha Jaya Mandiri PT Adhi Trikarya Mandiri - 814.320 PT Adhi Trikarya Mandiri Lain-lain (nilai masing-masing Others (amounts below
dibawah Rp500 juta) 7.627.343 5.542.650 Rp500 million each)
20.771.866 13.810.390
27.719.379 23.218.235
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk136
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
18. LIABILITAS IMBALAN KERJA JANGKAPANJANG
18. LONG - TERM EMPLOYEE BENEFITSLIABILITIES
Perusahaan dan entitas anak yang masih aktifmemberikan imbalan/hak pensiun kepada (a)karyawan yang telah mencapai usia pensiunnormal pada umur 55; atau (b) karyawan yangbergabung sebelum tanggal 1 Juli 2008, dapatmengajukan permohonan pensiun dini padaumur 40 tahun dan telah bekerja denganPerusahaan selama minimal 20 tahun; atau (c)karyawan yang bergabung mulai tanggal 1 Juli
2008 dapat mengajukan pensiun dini padaumur 45 tahun dan telah bekerja denganPerusahaan selama minimal 20 tahun. Imbalantersebut didasarkan atas Perjanjian KerjaBersama (“PKB”) yang telah mengikuti Undang-undang tentang Ketenagakerjaan (“UUTK”)No. 13/2003 tanggal 25 Maret 2003, sebagaiberikut:
The Company and its active subsidiary providesbenefits for its employees (a) who have reachedthe normal retirement age of 55; or, (b) who, ifthey were employed prior to July 1, 2008, havequalified to obtain early retirement at age 40 provided they have rendered a minimum 20years of service; or, (c) who, if they wereemployed after July 1, 2008 have qualified toobtain early retirement at age 45 provided they
have rendered a minimum 20 years of service.The benefits are based on the Company’sCollective Labor Agreement (“CLA”) that hasbeen aligned with the provisions of Labor LawNo. 13/2003 dated 25 March 2003 (“the Law”),as follows:
Bagi karyawan yang bergabung sebelumtanggal 1 Juli 2008, manfaat pensiun yangdiberikan adalah sebagai berikut:
The pension benefits of employees who werehired prior to July 1, 2008 are, as follows:
a. 2,5 kali pembayaran uang pesangon sesuaidengan Pasal 156 Ayat 2 UUTK, ditambah
b. 2,5 kali pembayaran uang penghargaansesuai dengan Pasal 156 Ayat 3 UUTK,ditambah
c. 15% dari jumlah pembayaran uangpesangon dan uang penghargaan.
a. 2.5 times the severance amounts specifiedby Article 156 (2) of the Law, plus
b. 2.5 times the service amounts specified by Article 156 (3) of the Law, plus
c. 15% of the total severance and service payments.
Bagi karyawan yang bergabung setelah tanggal1 Juli 2008, manfaat pensiun yang diberikanadalah sesuai UUTK.
The pension benefits of employees who werehired after July 1, 2008 are in compliance withthe relevant provisions of the prevailing LaborLaw.
Selama tahun 2012, Perusahaan dan PT Prafa,melalui program asuransi dengan PT AsuransiJiwa Manulife Indonesia, telah membayar
kontribusi masing-masing sejumlah Rp26,2miliar (Rupiah penuh) dan Rp5,8 miliar (Rupiahpenuh) (2011: Rp1,2 miliar dan Rp0,5 milyar,Rupiah penuh) untuk mendanai sebagian besarliabilitas imbalan kerjanya.
In 2012, the Company and PT Prafa, under theinsurance programs with PT Asuransi JiwaManulife Indonesia, paid contributions
amounting to Rp26.2 billion (full Rupiah) andRp5.8 billion (full Rupiah), respectively, (2011:Rp1.2 billion and Rp0.5 billion, full Rupiah,respectively) to fund a substantial portion of itsemployee benefits liability.
Tabel-tabel berikut ini merupakan ringkasanunsur biaya imbalan kerja neto yang diakuidalam laporan laba rugi komprehensifkonsolidasian dan jumlah-jumlah yang diakuidalam laporan posisi keuangan konsolidasianuntuk liabilitas imbalan kerja seperti ditentukanoleh aktuaris independen (PT DayamandiriDharmakonsilindo) dalam laporan merekatertanggal 7 Februari 2013 (2011: 3 Februari2012) :
The following tables summarize the componentsof net employee benefit expense recognized inthe consolidated statement of comprehensiveincome and amounts recognized in theconsolidated statements of financial position forthe employee benefits liability as determined byan independent actuary (PT DayamandiriDharmakonsilindo) in their report dated7 February 2013 (2011: 3 February 2012) :
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 137
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
18. LIABILITAS IMBALAN KERJA JANGKAPANJANG (lanjutan)
18. LONG TERM EMPLOYEE BENEFITSLIABILITIES (continued)
a. Biaya imbalan kerja neto a. Net employee benefit expense
2012 2011Biaya jasa kini 14.269.658 12.248.475 Current service cost Biaya bunga 10.172.757 10.253.387 Interest cost Kerugian aktuarial 2.231.626 1.111.690 Actuarial losses Amortisasi biaya jasa lalu yang Amortization of unrecognized
belum diakui 418.468 1.236.882 past service costPenyesuaian (595.467 ) 639.029 Adjustment
Ekspektasi pengembalian Expected return aset program (5.201.406) (4.882.714) on plan assetsBiaya imbalan kerja neto 21.295.636 20.606.749 Net employee benefit expense
Biaya imbalan kerja neto pada tahun 2012 dan2011 dialokasikan sebagai berikut:
Net employee benefit expense in 2012 and2011 was allocated as follows:
2012 2011Harga pokok produksi 8.566.570 7.312.804 Costs of goods manufactured Beban penjualan dan pemasaran Sales and marketing expenses
(Catatan 23) 9.288.397 9.740.836 (Note 23)Beban administrasi Administration expenses
(Catatan 24) 3.440.669 3.553.109 (Note 24)21.295.636 20.606.749
b. Liabilitas imbalan kerja: b. Employee benefits liability:
2012 2011 2010 2009 2008
Nilai kini liabilitas imbalan kerja Present value of employeekaryawan 193.856.151 164.597.787 130.116.415 95.622.992 79.982.790 benefit obligation
Nilai wajar aset program (100.616.251) (67.988.955) (63.455.844) (53.402.080) (53.826.422) Fair value of plan assets
93.239.900 96.608.832 66.660.571 42.220.912 26.156.368Nilai yang belum diakui: Unrecognized amounts of: - (Kerugian)/keuntungan aktuaria (49.819.826) (41.593.547) (29.219.490) (9.695.196) (5.606.919) Actuarial (loss)/gain -- Beban jasa lalu (1.992.683) (2.411.151) (2.856.410) (4.639.127) (3.791.204) Past service cost -
41.427.391 52.604.134 34.584.671 27.886.589 16.758.245
Penyesuaian liabilitas program 705.474 7.342.085 (3.357.250) 2.697.672 2.079.592 Adjustment on plan liabiities Penyesuaian aset program (1.991.086) (4.494.237) (2.900.552) (9.966.223) 4.623.032 Adjustment on plan assets
Perubahan liabilitas imbalan kerja untuk tahunyang berakhir 31 Desember 2012 dan 2011adalah sebagai berikut:
Movements in the benefit liability for yearsended 31 December 2012 and 2011 are asfollows:
2012 2011Saldo awal 52.604.134 34.584.671 Beginning balance Biaya imbalan kerja, neto 21.295.636 20.606.749 Net employee benefit expense Pembayaran imbalan, neto (470.089) (849.528) Benefit payment, net Pembayaran kontribusi ke Contributions paid to
perusahaan asuransi (32.002.290 ) (1.737.758) insurance company Saldo akhir 41.427.391 52.604.134 Ending balance
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk138
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
18. LIABILITAS IMBALAN KERJA JANGKAPANJANG (lanjutan)
18. LONG TERM EMPLOYEE BENEFITSLIABILITY (continued)
c. Nilai kini liabilitas imbalan kerja c. Present value of employee benefitobligation
Perubahan nilai kini liabilitas imbalan kerjauntuk tahun yang berakhir 31 Desember2012 dan 2011 adalah sebagai berikut:
Movements in the present value ofemployee benefit obligation for years ended31 December 2012 and 2011 are asfollows:
2012 2011Saldo awal nilai kini liabilitas Beginning balance of present value
imbalan kerja 164.597.787 130.116.415 of employee benefit obligation Biaya jasa kini 14.269.658 12.248.475 Current service cost Biaya bunga 10.172.757 10.253.387 Interest cost (Keutungan) kerugian aktuarial 11.966.730 17.979.984 Actuarial (gain)lossesPembayaran imbalan (7.037.575) (7.431.126) Benefit payment Biaya jasa lalu yang Unrecognized
belum diakui - 788.926 past service costPenyesuaian (113.206 ) 641.726 Adjustment Saldo akhir nilai kini liabilitas Ending balance of present value
imbalan kerja 193.856.151 164.597.787 of employee benefit obligation
d. Aset program d. Plan assets
Perubahan nilai wajar aset program untuk
tahun yang berakhir 31 Desember 2012dan 2011 adalah sebagai berikut:
Movements in the fair value of plan assets
for years ended 31 December 2012 and2011 are as follows:
2012 2011Saldo awal 67.988.955 63.455.844 Beginning balance Imbal hasil aktual aset program 7.192.491 9.278.090 Actual return of plan assets Pembayaran imbalan kerja (6.567.485) (6.482.737) Employee benefit payment Pembayaran kontribusi Contributions paid
tahun berjalan 32.002.290 1.737.758 for the year Saldo akhir 100.616.251 67.988.955 Ending balance
Komposisi penempatan asset program padatanggal 31 Desember 2012 dan 2011 adalah:
Composition of placement of plan assets as of31 December 2012 and 2011 is:
2012 2011Instrumen pasar uang 34% 5% Money market instrument Instrumen pendapatan tetap 41% 58% Fixed income instrument Instrumen ekuitas 25% 37% Equity instrumentsJumlah 100% 100% Total
Ekspektasi pembayaran kontribusi oleh Groupuntuk periode berikutnya adalah Rp1,8 miliar(Rupiah penuh) per tahun.
The Group expects to pay contributions for thenext period for the amounts of Rp1.8 billion perannum.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 139
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
18. LIABILITAS IMBALAN KERJA JANGKAPANJANG (lanjutan)
18. LONG TERM EMPLOYEE BENEFITSLIABILITY (continued)
e. Asumsi-asumsi utama e. Key assumptions
Asumsi-asumsi utama yang dipakai dalammenentukan liabilitas imbalan kerja padatanggal 31 Desember 2012 dan 2011 adalahsebagai berikut:
The principal assumptions used in determiningemployee benefits liability as of 31 December2012 and 2011 are as follows:
Tingkat diskon: 5,6% (2011: 6,25%) p.a.Tingkat pengembalian
aset program: 9% (2011: 8%) p.aKenaikan gaji tahunan: 9% (2011: 9%) p.a.Mortalitas: CSO 1980Umur pensiun: 55 (semua karyawan
dianggap akan pensiunpada usia pensiun)
Tingkat pengundurandiri: 11% p.a untuk umur 16
- 24. 8% p.a untukumur 25 - 29. 4% untukumur 30 - 34. 3% untukumur 35 - 44. 2% untukumur 45 - 49 dan 5%untuk umur 50 - 54.
Discount rate: 5.6%(2011:6.25%) p.a.Expected rates of return
of plan assets: 9% (2011: 8%) p.a Annual salary increase: 9% (2011: 9%) p.aMortality: CSO 1980Retirement age: 55 (all employees are
assumed to retire attheir retirement age)
Resignation rate: 11% pa at age 16 - 24.
8% pa at age 25 - 29.
4% pa at age 30 - 34.
3% pa at age 35 - 44.
2% pa at age 45 - 49.
5% pa at age 50 - 54.
Ekspektasi tingkat pengembalian aset programdidasarkan pada ekspektasi pasar yang berlakupada tanggal tersebut, yang ber laku selamainstrumen tersebut dipulihkan.
Expected rates of return of plan assets isdetermined based on the market expectations prevailing on that date, applicable to the periodover which instrument is to be settled.
Tabel berikut menunjukkan sensitivitas ataskemungkinan perubahan tingkat suku bungapasar, dengan variabel lain dianggap tetap,terhadap kewajiban imbalan pasca-kerja danbeban jasa kini pada tanggal 31 Desember2012 dan 2011:
The following table demonstrates the sensitivityto a reasonably possible change in marketinterest rates, with all other variables heldconstant, of the obligation for post-employmentand current service cost as of 31 December2012 and 2011:
2012 2011Kenaikan tingkat diskon sebesar 1% Increase in discount rate of 1%
Nilai kini liabilitas Present value of employee imbalan kerja karyawan (16.935.087) (14.784.363) benefit obligation
Biaya jasa kini (1.582.914) (1.359.234) Current service cost
Penurunan tingkat diskon sebesar 1%Decrease in discount rate of 1% Nilai kini liabilitas Present value of employee
imbalan kerja karyawan 19.376.131 16.938.403 benefit obligationBiaya jasa kini 1.857.528 1.590.088 Current service cost
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk140
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
19. MODAL SAHAM DAN DIVIDEN 19. SHARE CAPITAL AND DIVIDENDS
a. Modal saham
Susunan pemegang saham Perusahaanpada tanggal-tanggal 31 Desember 2012dan 2011 adalah sebagai berikut:
a. Share capital
The composition of the Company’sshareholders as of 31 December 2012 and2011 is as follows:
Nilainominal/
Jumlah saham/ Nominal Pemegang saham number of shares amount % Shareholders
Blue Sphere Singapore Blue Sphere Singapore Pte. Ltd. 1.037.800.912 259.450.228 92,66 Pte. Ltd.
Lain-lain (pemilikan di Others bawah 5%) 82.199.088 20.549.772 7,34 (less than 5% interests)
1.120.000.000 280.000.000 100,00
Pada tanggal 31 Desember 2012 dan 2011,tidak ada saham Perusahaan yang dimilikiKomisaris dan Direktur Perusahaan(Catatan 1b).
As of 31 December 2012 and 2011, none ofthe Company’s shares were owned by theCompany’s Commissioners and Directors(Note 1b).
Pada tanggal 31 Desember 2012 dan 2011, jumlah saham yang dicatatkan di bursa efekdi Indonesia sebesar 1.120.000.000 lembarsaham.
As of 31 December 2012 and 2011, thenumber of shares registered in IndonesiaStock Exchange is 1,120,000,000 shares.
b. Saldo laba dan dividen
Berdasarkan berita acara rapat umumtahunan pemegang saham yangdiselenggarakan pada tanggal 16 Mei 2012,diputuskan pembagian laba untuk tahun2011 sejumlah Rp35,28 milyar (Rupiahpenuh) atas 1.120.000.000 lembar sahamatau Rp31,5 (Rupiah penuh) per saham.Dividen kas tersebut dibayarkan pada Juni2012. Selain itu pemegang sahammenetapkan saldo laba yang ditentukanpenggunaannya sejumlah Rp2 miliar(Rupiah penuh).
b. Retained earnings and dividends
Based on the minutes of the annual generalmeeting of shareholders held on 16 May2012, a resolution was adopted to distribute profits generated in 2011 amounting toRp35.28 billion (full Rupiah) for 1,120,000,000shares or Rp31.5 (full Rupiah) per share.These cash dividends were paid in June2012. The shareholders also approved theappropriation of retained earnings amountingto Rp2 billion (full Rupiah).
Berdasarkan berita acara rapat umumtahunan pemegang saham yangdiselenggarakan pada tanggal 19 Mei 2011,diputuskan pembagian laba untuk tahun2010 sejumlah Rp33,6 milyar (Rupiahpenuh) atas 1.120.000.000 lembar sahamatau Rp30 (Rupiah penuh) per saham.Dividen kas tersebut dibayarkan pada Juni2011. Selain itu pemegang sahammenetapkan saldo laba yang ditentukanpenggunaannya sejumlah Rp2 miliar(Rupiah penuh).
Based on the minutes of the annual generalmeeting of shareholders held on 19 May2011, a resolution was adopted to distribute profits generated in 2010 amounting toRp33.6 billion (full Rupiah) for 1,120,000,000shares or Rp30 (full Rupiah) per share. Thesecash dividends were paid in June 2011. Theshareholders also approved the appropriationof retained earnings amounting to Rp2 billion(full Rupiah).
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 141
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
20. TAMBAHAN MODAL DISETOR – NETO 20 . ADDITIONAL PAID-IN CAPITAL - NET
2012 dan/and 2011
Agio saham 90.500.000 Share premium Biaya emisi saham (12.671.529) Share issuance costs
77.828.471
Agio saham merupakan sebagian agio yangberasal dari penawaran perdana saham tahun1994 dan seluruh agio yang berasal dariPenawaran Umum Terbatas I dalam rangkaHak Memesan Efek Terlebih Dahulu pada tahun1996.
Share premium represents part of the share premium from the 1994 initial public offering andthe total share premium from a Limited PublicOffering I in respect of a rights issue in 1996.
21. PENJUALAN NETO 21. NET SALES
2012 2011Penjualan Produk Sales of Goods
Pihak ketiga Third partiesObat resep 594.820.265 497.329.646 PrescriptionObat bebas 394.546.815 347.894.901 Consumer health
Pihak yang berelasi Related partiesObat resep 22.494.413 11.937.988 Prescription Obat bebas 143.822.179 94.676.145 Consumer health
1.155.683.672 951.838.680
Potongan penjualan (99.984.397) (72.665.389 ) Sales discount 1.055.699.275 879.173.291
Jasa Maklon Toll-manufacturingPihak ketiga 31.209.983 19.821.333 Third partiesPihak yang berelasi 470.611 637.424 Related parties
31.680.594 20.458.757
1.087.379.869 899.632.048
Rincian pelanggan, dengan nilai jual netosetelah dikurangi potongan penjualan, yangmelebihi 10% dari jumlah penjualan produkGrup selama tahun berjalan adalah sebagaiberikut:
Details of customers, with net sales afterdeducting sales discounts, which exceed 10%of the Group’s total sales of goods for the yearare as follows :
Persentase terhadap jumlahJumlah penjualan/ Penjualan/
Sales amounts as a percentage to total salesPelanggan/Customers 2012 2011 2012 2011
PT Anugerah PharmindoLestari 889.382.683 770.213.319 82% 86%
Winter Flower Holdings Ltd 166.316.592 106.614.133 15% 12%
PT Anugerah Pharmindo Lestari adalahdistributor nasional Group untuk obat resep danobat bebas di Indonesia.
PT Anugerah Pharmindo Lestari is the Group’snational distributor for prescription andconsumer health goods in Indonesia.
Winter Flower Holdings Ltd adalah pelanggan
utama Group untuk obat resep dan obat bebasdi luar Indonesia.
Winter Flower Holdings Ltd is the Group’s
primary customers for prescription andconsumer health goods outside Indonesia.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk142
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
22. BEBAN POKOK PENJUALAN 22. COST OF SALES
Rincian beban pokok penjualan adalah sebagaiberikut:
The components of cost of sales are as follows:
2012 2011
Pemakaian bahan baku dan Raw and packaging materials kemasan 279.741.909 231.502.841 used
Biaya konversi 157.672.556 127.185.697 Conversion costJumlah beban produksi 437.414.465 358.688.538 Total manufacturing cost Barang dalam proses:
Work in progress: Awal tahun 19.336.948 12.966.615 Beginning of year
Akhir tahun (19.985.782) (19.336.948) End of yearHarga pokok produksi 436.765.631 352.318.205 Cost of goods manufactured
Barang jadi:
Finished goods: Awal tahun 29.578.746 25.073.149 Beginning of yearPembelian 2.059.714 1.206.476 Purchases Akhir tahun (32.134.112 ) (29.578.746) End of year
Beban pokok penjualan 436.269.979 349.019.084 Cost of sales
Selama tahun 2012 dan 2011, tidak adapemasok yang penjualannya kepada Grupmelebihi 10% dari jumlah pembelian Grupselama setahun.
In 2012 and 2011, there were no supplierswhose sales to the Group exceeded 10% of theGroup’s total purchases for the year.
23. BEBAN PENJUALAN DAN PEMASARAN 23. SALES AND MARKETING EXPENSES
2012 2011 Advertising, promotion
Iklan, promosi dan simposium 168.931.582 147.017.874 and symposium Jasa pemasaran (Catatan 28c) 57.338.423 48.356.921 Marketing fees (Note 28c)Gaji dan insentif 55.504.696 48.140.994 Salaries and incentive Royalti (Catatan 28d) 27.844.364 23.902.167 Royalties (Note 28d) Perjalanan dinas dan perjamuan 20.089.118 13.860.807 Travelling and entertainment Biaya imbalan kerja, neto Net employee benefit expense
(Catatan 18) 9.288.397 9.740.836 (Note 18) Penyusutan aset tetap Depreciation of fixed assets
(Catatan 10) 7.511.784 7.073.148 (Note 10)
Keperluan kantor, listrik dan Office supplies, electricity komunikasi 6.620.021 5.317.691 and communication
Jasa lisensi (Catatan 28e) 4.890.885 3.560.558 License fees (Note 28e)Rapat/konvensi 1.146.668 1.396.196 Meeting/convention Lain-lain 7.057.428 9.723.376 Others
366.223.366 318.090.568
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 143
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
24. BEBAN ADMINISTRASI 24. ADMINISTRATION EXPENSES
2012 2011
Gaji dan insentif lainnya 33.021.089 29.961.568 Salaries and incentive payments Jasa manajemen 29.217.620 26.267.368 Management fees Kesejahteraan karyawan 4.931.714 5.702.484 Benefits and welfare Sewa 4.560.941 3.965.238 Rent Penyusutan aset tetap Depreciation of fixed assets
(Catatan 10) 3.977.956 4.204.345 (Note 10) Keperluan kantor, listrik dan Office supplies, electricity
komunikasi 3.740.164 3.266.938 and communication Biaya imbalan kerja, neto Net employee benefit
(Catatan 18) 3.440.669 3.553.109 expense (Note 18) Perjalanan dinas dan perjamuan 2.823.085 2.102.101 Travelling and entertainmentPelatihan 2.466.159 4.237.501 Training Jasa profesional 2.316.654 3.088.770 Professional fees
Asuransi 1.313.781 1.198.773 Insurance Perbaikan dan pemeliharaan 829.144 422.112 Repairs and maintenance Internet 640.839 673.763 Internet Lain-lain 4.299.164 849.079 Others
97.578.979 89.493.149
25. PENDAPATAN USAHA LAIN-LAIN, NETO 25. OTHER OPERATING INCOME, NET
2012 2011
Keuntungan selisih kurs, neto 6.309.349 649.885 Foreign exchange gains, net Keuntungan penjualan aset Gain on disposal of fixed
tetap, neto (Catatan 10) 626.723 6.667.548 assets, net (Note 10) Biaya bank (398.890 ) (368.717) Bank chargesKeuntungan dari klaim Gain on insurance
asuransi, neto (Catatan 10) - 3.959.489 claim, net (Note 10) Lain-lain, neto 2.321.139 6.240.286 Others, net
8.858.321 17.148.491
26. PENDAPATAN KEUANGAN 26. FINANCE INCOME
Pendapatan keuangan merupakan pendapatanbunga dari deposito berjangka.
Finance income represents interest income fromtime deposits.
27. LABA PER SAHAM 27. EARNINGS PER SHARE
Rincian perhitungan laba per saham dasaradalah sebagai berikut:
The details of earnings per share are asfollows:
Jumlah Rata-rataTertimbang
Saham Weighted
Laba/ Average Number Laba per Saham/ Income of Shares Earnings per Share
31 Desember 2012 31 December 2012
Laba usaha 196.165.866 1.120.000.000 175 Operating income Laba tahun berjalan 148.909.089 1.120.000.000 133 Income for the year
31 Desember 2011 31 December 2011
Laba usaha 160.177.738 1.120.000.000 143 Operating income Laba tahun berjalan 120.915.340 1.120.000.000 108 Income for the year
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk144
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
28. PERJANJIAN-PERJANJIAN DAN IKATANPENTING
28. SIGNIFICANT AGREEMENTS ANDCOMMITMENTS
a. Sejak 1 Juni 2006, Perusahaan danPT Prafa masing-masing mengadakanperjanjian distribusi dengan PT AnugerahPharmindo Lestari (“APL”), pihak ketiga,dimana APL bertindak sebagai distributornasional untuk produk-produk Grup.
a. Since 1 June 2006, the Company andPT Prafa respectively entered into adistribution agreement withPT Anugerah Pharmindo Lestari (“APL”), athird party, whereby APL acts as thenational distributor of the Group’s products.
b. Sehubungan dengan strategi sinergi,Perusahaan melakukan berbagai ikatan
perjanjian dengan pihak yang berelasi padatanggal 26 Mei 2003 dan 1 Oktober 2003yang meliputi:- Perjanjian Lisensi dengan United
Pharma Inc., Vietnam.- Perjanjian Pengadaan dengan Unam
Corp (Malaysia) Sdn. Bhd. dan Far EastDrug Co. (Pte) Ltd.
- Perjanjian Pabrikasi, Pengemasan,Pemasaran Bersama, Agen Pemasaranand Pemakaian Pelayanan dan FasilitasBersama dengan PT MedifarmaLaboratories (“PTML”).
b. As part of its synergy strategy, theCompany entered into various agreements
with related parties on 26 May 2003 and1 October 2003 which consists:
- License agreements with UnitedPharma Inc., Vietnam.
- Supply agreements with Unam Corp(Malaysia) Sdn. Bhd. and Far East DrugCo. (Pte) Ltd.
- Manufacturing, Packaging, JointMarketing, Marketing Agency andShared Services and Facilitiesagreements with PT MedifarmaLaboratories (“PTML”).
Ikatan perjanjian dengan pihak-pihak yangmempunyai hubungan istimewa tersebutdiatas telah mendapat persetujuanpemegang saham minoritas melalui rapatumum pemegang saham luar biasa yangdiadakan pada tanggal 24 Juni 2003.
The aforementioned agreements withrelated parties had been approved by theminority shareholders through anextraordinary general meeting ofshareholders which was held on 24 June2003.
Perjanjian-perjanjian dengan PTML diatasselanjutnya dirubah menjadi PerjanjianJasa Pemasaran dan Perjanjian Fabrikasitanggal 2 Januari 2009 (Catatan 28c).
The above agreements with PTML weresubsequently converted into a Marketing Agency Agreement and Manufacturing Agreement dated 2 January 2009(Note 28c).
Pada tanggal 1 Agustus 2003, Perusahaanmengadakan perjanjian lisensi denganBonaventure Investment Limited (”BIL”).Pada tanggal 12 Juni 2009, BILmengalihkan semua hak, kepemilikan dankepentingannya kepada United BrandsManagement Limited (“UBML”), pihak yangberelasi dengan Perusahaan.
On 1 August 2003, the Company enteredinto a licensing agreement withBonaventure Investment Limited (”BIL”). On12 June 2009, BIL assigned all of its rights,title and interest to United BrandsManagement Limited (“UBML”), a related party of the Company.
Beban lisensi kepada UBML pada tahun2012 dan 2011 adalah sejumlah Rp6,4miliar (Rupiah penuh) dan Rp5,7 miliar(Rupiah penuh) (Catatan 29).
License fees to UBML in 2012 and 2011amounted to Rp6.4 billion (full Rupiah) andRp5.7 billion (full Rupiah) (Note 29).
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 145
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
28. PERJANJIAN-PERJANJIAN DAN IKATANPENTING (lanjutan)
28. SIGNIFICANT AGREEMENTS ANDCOMMITMENTS (continued)
c. Sebagai perluasan ikatan perjanjiandengan perusahaan yang mempunyaihubungan istimewa sebagaimana diuraikandalam Catatan 28b, pada tanggal25 November 2008, Perusahaanmengadakan ikatan perjanjian lisensidengan berbagai pihak yang mempunyaihubungan istimewa untuk memproduksidan memasarkan produk-produk tertentu
dari pemilik lisensi sebagai berikut:
c. As an extension from various agreementswith related parties described in Note 28b,on 25 November 2008, the Companyentered into licensing agreements withvarious related parties to manufacture andmarket certain products of the licensors. asfollows:
- Perjanjian Lisensi dengan Pediatrica(B.V.I.) Limited
- Perjanjian Lisensi dengan Biomedis(B.V.I.) Limited
- Perjanjian Lisensi dengan WestmontPharmaceuticals (B.V.I.) Limited
- Perjanjian Lisensi dengan United American Pharmaceuticals (B.V.I.)Limited
- Perjanjian Lisensi dengan MedichemPharmaceuticals (B.V.I.) Limited
- Perjanjian Lisensi dengan Therapharma
(B.V.I.) Limited
- License agreement with Pediatrica(B.V.I.) Limited
- License agreement with Biomedis(B.V.I.) Limited
- License agreement with WestmontPharmaceuticals (B.V.I.) Limited
- License agreement with United American Pharmaceuticals (B.V.I.)Limited
- License agreement with MedichemPharmaceuticals (B.V.I.) Limited
- License agreement with Therapharma
(B.V.I.) Limited
Perjanjian-perjanjian lisensi di atas berlakuefektif pada 1 Januari 2009 untuk masa10 tahun dan secara otomatis diperpanjanguntuk 5 tahun berikutnya. Perjanjian-perjanjian lisensi tersebut dibuatsebelumnya antara pemilik lisensi danPT Medifarma Laboratories (”PTML”), pihakyang berelasi. Atas perjanjian-perjanjianlisensi tersebut, Perusahaan wajibmembayar royalti.
The above licensing agreements areeffective on 1 January 2009 for 10 years period and shall be automatically renewedfor a successive term of 5 years. Suchlicensing agreements were previouslymade between the licensors andPT Medifarma Laboratories (“PTML”), arelated party. Under all licensingagreements, the Company is obligated to pay royalties.
Untuk memproduksi dan memasarkanproduk-produk dari pemilik lisensi tersebutdi atas, pada tanggal 2 Januari 2009Perusahaan mengadakan Perjanjian JasaPemasaran dan Perjanjian Produksidengan PTML sebagaimana dijelaskandalam Catatan 28b. Dalam Perjanjian JasaPemasaran, Perusahaan harus membayarbiaya aktual pemasaran dan administrasiyang disediakan oleh PTML. Untukselanjutnya biaya aktual administrasi yangdibebankan kepada Perusahaan disebutsebagai jasa manajemen.
To manufacture and market the products ofthe aforementioned licensors, on 2 January2009 the Company entered into Marketing Agency Agreement and Manufacturing Agreement with PTML as described inNote 28b. In marketing agency agreementthe Company should pay actual cost ofmarketing and administration provided byPTML. Furthermore, actual cost ofadministration charged to the Company iscalled as management fees.
Perusahaan telah melaporkan perjanjiantersebut diatas kepada Bapepam melalui
surat tertanggal 26 November 2008.
The Company had reported theaforementioned agreements to Bapepam
through letter dated 26 November 2008.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk146
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
28. PERJANJIAN-PERJANJIAN DAN IKATANPENTING (lanjutan)
28. SIGNIFICANT AGREEMENTS ANDCOMMITMENTS (continued)
Selama tahun 2012 dan 2011, Perusahaandibebankan biaya produksi oleh PTML,masing-masing sejumlah Rp36 miliar(Rupiah penuh) dan Rp32,7 miliar (Rupiahpenuh) dimana jumlah tersebut dicatatsebagai bagian dari beban pokokpenjualan. Selama tahun 2012 dan 2011,Perusahaan dibebankan biaya pemasaranoleh PTML masing-masing sejumlah
Rp57,3 miliar (Rupiah penuh) danRp48,4 miliar (Rupiah penuh) (Catatan 23dan 29).
In 2012 and 2011, the Company wascharged with manufacturing expenses byPTML amounting to Rp36 billion (fullRupiah) and Rp32.7 billion (full Rupiah),respectively, which amounts were recordedas part of cost of sales. In 2012 and 2011,the Company was also charged withmarketing expenses by PTML totalingRp57.3 billion (full Rupiah) and
Rp48.4 billion (full Rupiah), respectively(Notes 23 and 29).
Pada tahun 2012 dan 2011, PTML jugamembebankan Perusahaan dengan jasamanajemen masing-masing sejumlahRp9,9 miliar (Rupiah penuh) danRp10,5 miliar (Rupiah penuh)(Catatan 29).
In 2012 and 2011, PTML also charged theCompany for management fees amountingto Rp9.9 billion (full Rupiah) andRp10.5 billion (full rupiah), respectively(Note 29).
d. Selain perjanjian lisensi sebagaimanatersebut dalam Catatan 28b dan 28cdiatas, Perusahaan melakukan perjanjianlisensi dengan beberapa perusahaanfarmasi internasional lainnya sejaksebelum 2011.
d. Other than the license agreements describedin Notes 28b and 28c above, the Companyhas entered into licensing agreements withother international pharmaceuticalcompanies since prior to 2011.
Atas perjanjian-perjanjian lisensi tersebut,Perusahaan harus membayar royalti.Jumlah keseluruhan royalti tersebutdibebankan pada beban penjualan danpemasaran sebesar Rp27,8 miliar (Rupiahpenuh) dan Rp23,9 miliar (Rupiah penuh)masing-masing untuk tahun yang berakhirpada tanggal 31 Desember 2012 dan2011 (Catatan 23).
Under all licensing agreements, the Companyis obligated to pay royalties. The royaltiescharged to selling and marketing expensesamounted to Rp27.8 billion (full Rupiah) andRp23.9 billion (full Rupiah) for years ended31 December 2012 and 2011, respectively(Note 23).
e. Pada tanggal 23 Mei 2006, Perusahaan
menandatangani Perjanjian EkslusifManufaktur, Pemasaran dan Distribusidengan PT Indexim Alpha untuk produkIsoprinosine. Sebagai imbalan,Perusahaan memperoleh pendapatan jasamanajemen sebesar 20% dari laba usahabulanan dan 50% dari total biaya operasiaktual PT Indexim Alpha. Pada tanggal1 Januari 2007, Perusahaan mengadakanperjanjian lisensi dengan PT Indexim Alpha sebagai kelanjutan dari perjanjiansebelumnya. Perusahaan telah mem-perbaharui seluruh perjanjian diatasmelalui Perjanjian Ekslusif Manufaktur,Pemasaran dan Distribusi pada tanggal23 Mei 2011, dimana :
e. On 23 May 2006, the Company entered into
an Exclusive Manufacturing, Marketing &Distribution Agreement with PT Indexim Alphafor Isoprinosine. As compensation, theCompany receives a monthly managementfee equivalent to 20% of the monthlyoperating income and 50% of total actualoperating expense of PT Indexim Alpha. On1 January 2007, the Company entered into alicense agreement with PT Indexim Alpha ascontinuance of the previous agreement. TheCompany has renewed all the aboveagreement thorugh Exclusive Manufacturing,Market ing & Distribution Agreement at 23 May2011, whereby:
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 147
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
28. PERJANJIAN-PERJANJIAN DAN IKATANPENTING (lanjutan)
28. SIGNIFICANT AGREEMENTS ANDCOMMITMENTS (continued)
Perusahaan akan memperoleh jasamanajemen sebesar 35% dari labaneto dan pergantian 50% dari jumlahbiaya operasional dengan nilaimaksimum Rp3 miliar (Rupiahpenuh).
Perusahaan berkewajiban mem-berikan pembagian keuntungan,bervariasi antara 50% sampai dengan
65% berdasarkan laba rugisemesteran, kepada PT Indexim Alpha hingga Mei 2016.
The Company received managementfee equivalent to 35% of the net incomeand reimbursement of 50% from totaloperating expenses with maximum limitof Rp3 billion (full Rupiah)
The Company is obligated to pay a profitsharing, varied from 50% to 65% basedon semi annual profit and loss, toPT Indexim Alpha until Mei 2016.
Pembagian keuntungan neto kepadaPT Indexim Alpha sebesar Rp4,9 miliar(Rupiah penuh) and Rp3,6 miliar (Rupiahpenuh), masing-masing untuk tahun yangberakhir pada tanggal 31 Desember 2012dan 2011 (Catatan 23).
Net profit sharing to PT Indexim Alphaamounted to Rp4.9 billion (full Rupiah) andRp3.6 billion (full Rupiah) for years ended31 December 2012 and 2011, respectively(Note 23).
Pada tanggal 17 Desember 2012,Perusahaan menandatangani AddendumPerjanjian Eksklusif Manufaktur,Pemasaran & Distribusi dengan
PT Indexim Alpha untuk menegaskanhubungan PT Indexim Alpha sebagaipemberi lisensi, dengan NewportPharmaceutical International Inc. yangmerupakan pemilik lisensi awal.
On 17 December 2012, the Companyentered the Amendment of ManufacturingExclusive, Marketing and Distribution Agreement with PT Indexim Alpha to state
the relationship PT Indexim Alpha as thelicensor with Newport PharmaceuticalInternational Inc. as the initial licensor.
f. Pada tanggal 1 Juni 2004, Perusahaanmengadakan ikatan perjanjian tertentudengan kelompok perusahaan Procter &Gamble (“P&G”), pihak ketiga, sebagaiberikut:- Perjanjian Merek Dagang dan Lisensi
Hak Intelektual Lainnya dengan TheProcter & Gamble Company (“PGCo”)
untuk memproduksi, menjual danmendistribusikan produk-produk PGCodengan merek dagang “Vicks”.Berdasarkan perjanjian ini, Perusahaanwajib membayar royalti sebesar 7% daripenjualan bruto “Vicks”. Pada tanggal1 September 2009, perjanjian tersebutdiperpanjang hingga 31 Agustus 2011dan tarif royalti diubah menjadi 4,5%.Pada tanggal 8 November 2011,perjanjian kemudian diperpanjanghingga 31 Agustus 2014.
f. On 1 June 2004, the Company entered intothe following agreements with the Procter &Gamble group of companies (“P&G”), athird party:
- Trademark and Other IntellectualProperty License Agreement with TheProcter & Gamble Company (“PGCo”)
to manufacture, sell and distributePGCo’s products under the “Vicks”trademark. Under this agreement, theCompany was obligated to pay royaltiesequivalent to 7% of the gross sales of“Vicks”. On 1 September 2009, theagreement was extended to 31 August2011 and the royalty rate was changedto 4.5%. On 8 November 2011, theagreement was extended to 31 August2014.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk148
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
28. PERJANJIAN-PERJANJIAN DAN IKATANPENTING (lanjutan)
28. SIGNIFICANT AGREEMENTS ANDCOMMITMENTS (continued)
- Perjanjian Distribusi Eksklusif denganPT Procter & Gamble Home ProductsIndonesia (“PGHP”) dimana PGHPbertindak sebagai distributor eksklusifdi Indonesia untuk produk-produk PGCoyang diproduksi oleh Perusahaan sejak1 Juni 2004 sampai dengan 31 Agustus2009. Pada tanggal 1 September 2009,perjanjian tersebut diperpanjang hingga
31 Agustus 2011. Pada tanggal29 September 2010, beberapa klausuldalam perjanjian tersebut telah diubahdan perjanjian tersebut jugadiperpanjang hingga 31 Agustus 2014.
- Exclusive Distribution Agreement withPT Procter & Gamble Home ProductsIndonesia (“PGHP”) whereby PGHPacts as the exclusive distributor inIndonesia of PGCo’s products whichare manufactured by the Company witheffect from 1 June 2004 through31 August 2009. On 1 September 2009,the agreement was extended to
31 August 2011, On 29 September2010. certain clauses in the agreementwere amended and the agreement wasextended up to 31 August 2014.
- Perjanjian Jasa Pemasaran denganProcter & Gamble InternationalOperations SA (“PGIO”) dengan manaPGIO akan mengembangkan strategi,perencanaan dan perangkat pemasaranuntuk dipakai oleh Perusahaan diwilayah Indonesia. Atas jasa tersebut.Perusahaan wajib membayar sejumlahtertentu biaya jasa.
- Perjanjian Pengadaan dengan Procter& Gamble International Operations PteLtd (“PGIOP”) untuk penjualan “VicksFormula 44 DT” ke PGIOP.
- Marketing Service Agreement withProcter & Gamble InternationalOperations SA (“PGIO”) whereby PGIOwill develop marketing strategies, plansand tools for the use of the Company inthe territory of Indonesia. Under thisagreement the Company is obligated to pay certain service fees.
- Supply Agreement with Procter &Gamble International Operations PteLtd (“PGIOP”) to sell “Vicks Formula 44DT” to PGIOP.
Tidak ada utang yang terkait denganperjanjian-perjanjian diatas yang dicatatdalam akun utang lain-lain ke P&G masing-masing pada tanggal 31 Desember 2012dan 2011.
There were no payables arising from theabove agreements are recorded in other payable account to P&G as of31 December 2012 and 2011, respectively.
g. Pada tanggal 1 Mei 2003, Perusahaanmengadakan Perjanjian Jasa Manajemen
(“Perjanjian”) dengan Equus InvestmentLimited (“Equus”), pihak yang berelasi yangberdomisili di Mauritius. Perjanjian tersebutpertama kali dibuat dengan First PacificManagement Services Ltd., Hong Kongpada tahun 1990 dan sempat dialihkankepada beberapa pihak sebelum akhirnyadialihkan kepada Equus.
g. On 1 May 2003, the Company entered intoa Management Services Agreement
(“Agreement”) with Equus InvesmentLimited (“Equus”), a related party domiciledin Mauritius. The Agreement was initiallymade with First Pacific ManagementServices Ltd., Hongkong in 1990 and wastransferred to other parties prior to beingnovated to Equus.
Pada tanggal 1 Desember 2006, Equusmengalihkan semua hak, kepemilikan dankepentingannya sebagaimana tercantumdalam perjanjian jasa manajemen tersebutkepada Blue Sphere Singapore Pte. Ltd.
(“Blue Sphere”), pemegang sahamperusahaan.
On 1 December 2006. Equus transferred allof its rights, title and interest in the saidmanagement services agreement to BlueSphere Singapore Pte. Ltd. (“BlueSphere”), the Company’s majority
shareholder.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 149
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
28. PERJANJIAN-PERJANJIAN DAN IKATANPENTING (lanjutan)
28. SIGNIFICANT AGREEMENTS ANDCOMMITMENTS (continued)
Berdasarkan perjanjian tersebut,penasehat dari Blue Sphere memberikanbantuan manajemen kepada Perusahaandan salah satu entitas anak. Perjanjian iniberlaku untuk satu tahun dan diperpanjangsecara otomatis kecuali salah satu pihakmenyampaikan pemberitahuan tertulisuntuk membatalkannya. Perusahaanmemberikan imbalan jasa tetap per bulan,
menanggung gaji dan kesejahteraan parapenasehat tersebut dan memberipenggantian kepada Blue Sphere untukbiaya yang terjadi dalam rangkapelaksanaan pekerjaan sesuai denganperjanjian tersebut. Beban tersebutdisajikan dalam “Beban Administrasi”.
Pursuant to the agreement, Blue Sphere’sadvisors provide management assistanceto the Company and one of thesubsidiaries. The agreement was originallyvalid for one year and is automaticallyrenewed unless cancelled by either partyupon prior written notice. The Company pays a fixed monthly fee, bears the salaryand benefits of the advisors and reimburses
Blue Sphere for all reasonable out-of- pocket costs and expenses incurred by it inthe performance of its obligations under theagreement. These expenses are shownunder “Administr ation Expenses”.
Jasa manajemen yang dibayar kepada BlueSphere untuk tahun yang berakhir padatanggal 31 Desember 2012 dan 2011masing-masing sebesar Rp19,3 miliar(Rupiah penuh) dan Rp15,7 miliar (Rupiahpenuh) (Catatan 29).
Management fees paid to Blue Sphere foryears ended 31 December 2012 and 2011amounted to Rp19.3 billion (full rupiah) andRp15.7 billion (full Rupiah), respectively(Note 29).
h. Pada tanggal 31 Desember 2012,Perusahaan dan PT Prafa mempunyaikomitmen kontraktual sehubungan denganpembelian mesin dan peralatan pabriksebesar Rp21,2 milliar (Rupiah penuh)(2011: Rp15,1 miliar, Rupiah penuh).
h. As of 31 December 2012, the Companyand PT Prafa have contractualcommitments for the purchase ofmachinery and plant amounting toRp21.2 billion (full Rupiah) (2011: Rp15.1billion, full Rupiah).
i. Sejak Juni 2009, Perusahaan memperolehfasilitas impor (Letter of Credit facility )sejumlah US$2,5 juta (nilai penuh) dari TheHongkong and Shanghai BankingCorporation Ltd. (HSBC) untuk membiayaiimpor bahan baku. Pada tanggal31 Desember 2012 dan 2011, Perusahaantelah menggunakan fasilitas tersebutmasing-masing sebesar Rp3,6 miliar(Rupiah penuh) dan Rp7,4 miliar (Rupiahpenuh).
i. Since June 2009, the Company obtainedan import credit line (Letter of Credit facility)amounting to US$2.5 million (full amount)from the The Hongkong and ShanghaiBanking Corporation Ltd. (HSBC) to financethe importation of raw materials. As of31 December 2012 and 2011, the
Company has utilized the facility for theamount of Rp3.6 billion (full Rupiah) andRp7.4 billion (full Rupiah), respectively.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk150
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
29. INFORMASI MENGENAI PIHAK YANGBERELASI
29. RELATED PARTY INFORMATION
a. Didalam transaksi usaha yang wajar, Grupmemiliki berbagai transaksi dengan pihak-pihak yang berelasi dimana transaksitersebut dilakukan dengan harga dansyarat yang disetujui antar para pihak.Transaksi dan saldo-saldo dengan pihakyang berelasi adalah sebagai berikut:
a. The Group, in the normal course ofbusiness, has entered into varioustransactions with related parties at pricesand terms agreed between the parties.Transactions and balances with related
parties are as follows:
2012 2011Persentase dari Persentase dari
jumlah jumlahaset/liabilitas aset/liabilitas
pendapatan/beban pendapatan/bebanyang bersangkutan/ yang bersangkutan/
Percentage to Percentage to total respective total respective
Jumlah/ assets/liabilities Jumlah/ assets/liabilities Amount income/expenses Amount income/expenses
ENTITAS INDUK PARENT ENTITY
Blue Sphere Singapore Pte Ltd Blue Sphere Singapore Pte LtdJasa manajemen Management fees
(Catatan 28g) 19.318.950 19,8 15.758.524 17,6 (Note 28g) Dividend Dividen
(Catatan 19b) 32.690.728 92,7 31.134.027 92,7 (Note 19b)
PIHAK-PIHAK YANG BERELASI OTHER RELATED LAINNYA PARTIES
PT Medifarma Laboratories PT Medifarma LaboratoriesPenjualan 470.611 0,1 637.424 0,1 SalesPiutang usaha (Catatan 5b) 1.631.635 0,2 990.870 0,1 Trade receivables (Note 5b)Utang usaha (Catatan 13b) 1.277.700 0,5 1.749.073 0,9 Trade payable (Note 13b) Liabilitas keuangan Other current financial
jangka pendek lainnya liabilities (Catatan 17) 6.947.513 2,9 8.865.077 4,4 (Note 17)
Beban produksi (maklon) T oll manufacturing(Catatan 28c) 36.042.556 8,2 32.733.179 9,3 (Note 28c)
Jasa pemasaran Marketing services(Catatan 28c) 57.338.423 15,6 48.356.921 15,2 (Note 28c)
Jasa manajemen Management fees (Catatan 28c) 9.898.670 10,1 10.508.884 11,7 (Note 28c)
Winter Flower Holdings Ltd Winter Flower Holdings LtdPenjualan 166.316.592 15,3 106.614.133 11,9 Sales Piutang usaha (Catatan 5b) 19.664.528 1,8 29.022.822 3,1 Trade receivables (Note 5b)
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 151
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
29. INFORMASI MENGENAI PIHAK YANGBERELASI (lanjutan)
29. RELATED PARTY INFORMATION (continued)
2012 2011Persentase dari Persentase dari
jumlah jumlahaset/liabilitas aset/liabilitas
pendapatan/beban pendapatan/bebanyang bersangkutan/ yang bersangkutan/
Percentage to Percentage to total respective total respective
Jumlah/ assets/liabilities Jumlah/ assets/liabilities Amount income/expenses Amount income/expenses
PIHAK-PIHAK YANG BERELASI OTHER RELATED
LAINNYA (lanjutan) PARTIES (continued)
United American Pharmaceuticals United American Pharmaceuticals(B.V.I.) Limited (B.V.I.) Limited Beban akrual Accrued expense
(Catatan 14) 2.131.543 0,9 1.638.704 0,8 (Note 14)Beban royalti Royalty expense
(Catatan 28c) 10.753.614 2,9 8.767.017 2,8 (Notes 28c)
United Brands Management Limited United Brands Management Limited Beban akrual Accrued expense
(Catatan 14) 1.680.137 0,7 1.428.760 0,7 (Note 14)Beban royalti Royalty expense
(Catatan 28b) 6.398.997 1,8 5.756.228 1,8 (Note 28b)
Wesmont Pharmaceuticals Wesmont Pharmaceuticals(B.V.I.) Limited (B.V.I.) LimitedBeban akrual Accrued expense
(Catatan 14) 1.187.682 0,5 928.888 0,5 (Note 14)Beban royalti Royalty expense
(Catatan 28c) 5.276.821 1,4 4.836.960 1,5 (Note 28c)
Biomedis (B.V.I.) Limited Biomedis (B.V.I.) LimitedBeban akrual Accrued expense
(Catatan 14) 635.253 0,3 710.433 0,4 (Note 14)Beban royalti Royalty expense
(Catatan 28c) 3.302.477 0,9 2.979.690 0,9 (Note 28c)
Pediatrica (B.V.I.) Limited Pediatrica (B.V.I.) LimitedBeban akrual Accrued expense
(Catatan 14) 167.239 0,1 157.359 0,1 (Note 14)Biaya royalti Royalty expense
(Catatan 28c) 1.005.709 0,3 691.983 0,2 (Note 28c)
Therapharma (B.V.I.) Limited Therapharma (B.V.I.) Limited
Beban akrual Accrued expense(Catatan 14) 84.063 0,0 79.023 0,0 (Note 14)
Biaya royalti Royalty expense(Catatan 28c) 469.743 0,1 332.248 0,1 (Note 28c)
Saldo piutang usaha, utang usaha, utanglain-lain dan beban akrual, yangberhubungan dengan pihak-pihak berelasi,tidak memiliki jaminan, tidak dikenakanbunga dan pada umumnya berjangka waktupembayaran 30-90 hari.
Outstanding balances of trade receivables,trade payables, other payables andaccrued expenses, concerning related parties, are unsecured, non-interestbearing and generally on 30-90 days’ termsof payments.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk152
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
29. INFORMASI MENGENAI PIHAK YANGBERELASI (lanjutan)
29. RELATED PARTY INFORMATION (continued)
Untuk tahun yang berakhir tanggal31 Desember 2012 dan 2011, Grup tidakmencatat adanya penurunan nilai piutangusaha yang berasal dari pihak - pihakberelasi.
For the year ended 31 December 2012 and2011, the Group has not recorded anyimpairment losses on trade receivablesfrom related parties.
b. Beban remunerasi dan manfaat lainnya yangdibayarkan kepada Dewan Komisaris danDireksi Perusahaan termasuk DirekturOperasi untuk tahun 2012 dan 2011 adalahsebesar:
b. Remuneration expenses and other benefits paid to the Company’s Boards ofCommissioners and Directors includingOperating Directors for 2012 and 2011 areas follows:
2012
Personil manajemen
Dewan kunci lainnya/ Direksi/ Komisaris/ Other key
Board of Board of managementDirectors Commissioner personnel
Imbalan kerja jangka pendek 10.007.271 2.416.270 2.185.000 Short-term benefits Imbalan pasca kerja 229.266 - 338.769 Post employment benefits
10.236.537 2.416.270 2.523.769
2011
Personil manajemen
Dewan kunci lainnya/ Direksi/ Komisaris/ Other key
Board of Board of managementDirectors Commissioner personnel
Imbalan kerja jangka pendek 12.631.477 2.379.325 3.584.000 Short-term benefits Imbalan pasca kerja 548.460 - 886.680 Post employment benefits
13.179.937 2.379.325 4.470.680
c. Sifat hubungan dan jenis transaksi yangmaterial dengan pihak yang berelasi adalahsebagai berikut:
c. The nature of significant transactions withrelated parties are as follows:
No. Pihak yang berelasi/Related parties
Sifat hubungan relasiperusahaan/Nature of related parties Transaksi/Transactions
1. Blue Sphere Singapore Pte. Ltd. Pemegang saham Perusahaan/ A shareholder of the Company
Jasa manajemen/management services
2. PT Medifarma Laboratories Perusahaan yang dimiliki olehpemegang saham utama dalamGrup / Company owned byultimate owner of the Group
Jasa maklon, jasa marketingdan beban pemakaianpelayanan dan fasilitasbersama/ Toll manufacturing services,marketing services andshared services andfacilities charges
3. Winter Flower Holdings Ltd. Perusahaan yang dimiliki olehpemegang saham utama dalamGrup / Company owned byultimate owner of the Group
Penjualan obat bebas danobat resep/sales of consumer healthand prescription products
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 153
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
29. INFORMASI MENGENAI PIHAK YANGBERELASI (lanjutan)
29. RELATED PARTY INFORMATION (continued)
No. Pihak yang berelasi/Related parties
Sifat hubungan relasiperusahaan/Nature of related parties Transaksi/Transactions
4. United Brands Management Limited Perusahaan yang dimiliki olehpemegang saham utama dalamGrup / Company owned byultimate owner of the Group
Perjanjian lisensi/licensingagreements
5. - United AmericanPharmaceuticals (B.V.I.)Limited.
- Westmont Pharmaceuticals(B.V.I.) Limited
- Biomedis (B.V.I.) Limited.- Pediatrica (B.V.I.) Limited- Therapharma (B.V.I.) Limited.- Unam Brands (B.V.I.) Limited.- Medichem Pharmaceuticals
(B.V.I.) Limited.
Perusahaan yang dimiliki olehpemegang saham utama dalamGrup / Company owned byultimate owner of the Group
Perjanjian lisensi/licensing agreements
6. Dewan Komisaris dan direksi danDirektur operasi/ Boards ofcommissioners and directors andOperating directors
Dewan Komisaris dan direksidan Direktur operasiPerusahaan/ The Company’sBoards of commissioners and
directors and Operatingdirectors
Honorarium, gaji, tunjangandan pinjaman/Honorarium, salaries,allowances and loans
30. INFORMASI SEGMEN 30. SEGMENT INFORMATION
a. Informasi segmen usaha a. Business segment information
Grup mengklasifikasikan usahanya menjaditiga (3) segmen usaha yaitu: obat resep,obat bebas, dan ekspor dan maklon.Informasi mengenai segmen usahatersebut untuk tahun yang berakhir padatanggal-tanggal 31 Desember 2012 dan2011 adalah sebagai berikut:
The Group classify its businesses into three(3) core business segments: prescription products, consumer health products, andexport and toll manufacturing services.Information about these business segmentsfor the years ended 31 December 2012 and2011 are as follows:
2012
Obat Bebas/ Ekspor & Maklon/Obat Resep/ Consumer Export & Toll Konsolidasian/Prescription Health Manufacturing Consolidated
Penjualan neto 529.908.619 359.474.064 197.997.186 1.087.379.869 Net sales Beban pokok penjualan (161.258.037) (155.405.304) (119.606.638) (436.269.979) Cost of salesLaba bruto 368.650.582 204.068.760 78.390.548 651.109.890 Gross income
Beban penjualan dan Sales and marketing pemasaran (366.223.366) expenses
Beban administrasi (97.578.979) Administration expensesPendapatan usaha lain-lain, neto 8.858.321 Other operating income, netPendapatan keuangan 8.311.180 Finance incomeBeban pajak penghasilan (55.567.957) Income tax expense
Laba tahun berjalan 148.909.089 Income for the year
Jumlah aset 1.074.691.476 Total assets
Jumlah liabilitas 233.144.997 Total liabilities
Penyusutan 29.097.265 Depreciation
Pengeluaran untuk barang modal 54.943.128 Capital expenditures
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk154
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
30. INFORMASI SEGMEN (lanjutan) 30. SEGMENT INFORMATION (continued)
2011
Obat Bebas/ Ekspor & Maklon/Obat Resep/ Consumer Export & Toll Konsolidasian/Prescription Health Manufacturing Consolidated
Penjualan neto 446.316.582 323.896.737 129.418.729 899.632.048 Net salesBeban pokok penjualan (147.251.219) (125.630.592) (76.137.273) (349.019.084) Cost of salesLaba bruto 299.065.363 198.266.145 53.281.456 550.612.964 Gross income
Beban penjualan dan Sales and marketing pemasaran (318.090.568) expenses
Beban administrasi (89.493.149) Administration expensesPendapatan usaha lain-lain, neto 17.148.491 Other operating income, netPendapatan keuangan 6.146.825 Finance incomeBeban pajak penghasilan (45.409.223) Income tax expense
Laba tahun berjalan 120.915.340 Income for the year
Jumlah aset 922.945.318 Total assets
Jumlah liabilitas 195.027.928 Total liabilities
Penyusutan 25.207.279 Depreciation
Pengeluaran untuk barang modal 66.600.851 Capital expenditures
b. Informasi area geografis b. Geographic area information
Informasi mengenai Perusahaan dan
entitas-entitas anak berdasarkan wilayahgeografis adalah sebagai berikut:
Information about the Company and its
subsidiaries’ business by geographical areais as follows:
2012 2011Penjualan neto Net sales
Domestik 921.063.277 790.672.076 DomesticEkspor 166.316.592 108.959.972 Export
Neto 1.087.379.869 899.632.048 Net
Aset tidak lancar selain Non-current assets other thaninstrument keuangan dan financial instrument andaset pajak tangguhan deferred tax assets Domestik 230.749.727 207.793.946 Domestic
Pengeluaran untukbarang modal Capital expendituresDomestik 54.943.128 66.600.851 Domestic
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 155
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
31. ASET DAN LIABILITAS MONETER DALAMMATA UANG ASING
31. MONETARY ASSETS AND LIABILITIESDENOMINATED IN FOREIGN CURRENCIES
2012Mata uang asing/ Ribuan/thousand
Foreign currencies RupiahAset AssetsKas dan setara kas US$ 10.147.681 97.640.991 Cash and cash equivalentsPiutang usaha US$ 2.043.705 19.664.528 Trade receivables Jumlah aset US$ 12.191.386 117.305.519 Total assets
Liabilitas LiabilitiesUtang usaha: Trade payables:
- pihak ketiga US$ 2.128.434 20.684.119 third parties -EUR 275.684 3.549.541
Liabilitas keuangan jangka Other current financial pendek lainnya: liabilities: - utang lain-lain Other payables of -
pihak ketiga US$ 136.611 1.327.583 third partiesEUR 323.196 4.161.275SGD 19.290 153.316
Jumlah liabilitas US$ 2.265.045 22.011.702 Total liabilities EUR 598.880 7.710.816SGD 19.290 153.316
Aset (liabilitas), neto US$ 9.926.341 95.293.817 Net assets (liabilities)EUR (598.880) (7.710.816)SGD (19.290) (153.316)
2011Mata uang asing/ Ribuan/thousand
Foreign currencies RupiahAset AssetsKas dan setara kas US$ 9.305.693 83.965.267 Cash and cash equivalentsPiutang usaha US$ 3.216.538 29.022.822 Trade receivables Jumlah aset US$ 12.522.231 112.988.089 Total assets
Liabilitas LiabilitiesUtang usaha: Trade payables:
- pihak ketiga US$ 1.993.185 18.163.895 third parties -EUR 240.236 2.834.447CHF 35.200 340.999
Liabilitas keuangan jangka Other current financial
pendek lainnya: liabilities: - utang lain-lain Other payables of -
pihak ketiga US$ 191.410 1.744.319 third partiesEUR 3.806 44.911
pihak yang berelasi US$ 40.712 371.006 related partiesJumlah liabilitas US$ 2.225.307 20.279.220 Total liabilities
EUR 244.042 2.879.358CHF 35.200 340.999
Aset (liabilitas), neto US$ 10.296.924 92.708.869 Net assets (liabilities)EUR (244.042) (2.879.358) CHF (35.200) (340.999)
Grup tidak melakukan lindung nilai atas liabilitasdalam mata uang asingnya, mengingat Grupmemiliki posisi aset neto dalam mata uangasing. Grup membukukan keuntungan selisihkurs neto sebesar Rp6.309.349 pada tahun2012 dan Rp649.885 pada tahun 2011.
The Group did not hedge its liabilitiesdenominated in foreign currencies in view of itsforeign currency net assets position. The Groupbooked a net foreign exchange gain ofRp6,309,349 in 2012 and Rp649,885 in 2011.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk156
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
32. INSTRUMEN KEUANGAN 32. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat danestimasi nilai wajar dari instrumen keuanganGrup pada tanggal 31 Desember 2012 dan2011:
The following table sets out the carrying valuesand estimated fair values of the Group’sfinancial instruments as of 31 December 2012and 2011:
2012 2011
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/ Carrying Values Fair Values Carrying Values Fair Values
Aset Keuangan Financial Assets Kas dan setara kas 292.912.491 292.912.491 256.481.388 256.481.388 Cash and cash equivalents Piutang usaha 390.002.690 390.002.690 311.526.505 311.526.505 Trade receivables
Aset keuangan lancar Other current lainnya 3.009.813 3.009.813 2.495.956 2.495.956 financial assets
Aset keuangan tidak Other non-currentlancar lainnya 3.829.068 3.829.068 3.489.790 3.489.790 financial assets
689.754.062 689.754.062 573.993.639 573.993.639
Liabilitas Keuangan Financial Liabilities Utang usaha 34.553.333 34.553.333 29.288.017 29.288.017 Trade payables Beban akrual 101.125.440 101.125.440 65.553.603 65.553.603 Accrued expensesLiabilitas imbalan kerja Short-term employee
jangka pendek 10.239.917 10.239.917 7.454.858 7.454.858 benefits liabilityLiabilitas keuangan jangka Other current
pendek lainnya 27.719.379 27.719.379 23.218.235 23.218.235 financial liabilities
173.638.069 173.638.069 125.514.713 125.514.713
Nilai wajar didefinisikan sebagai jumlah dimanainstrumen tersebut dapat dipertukarkan didalam transaksi jangka pendek antara pihakyang berkeinginan dan memiliki pengetahuanyang memadai melalui suatu transaksi yangwajar, selain di dalam penjualan terpaksa ataupenjualan likuidasi.
Fair value is defined as the amount at which theinstrument could be exchanged in a currenttransaction between knowledgeable willing parties in an arm's-length transaction, other thanin a forced or liquidation sale.
Instrumen keuangan yang disajikan di dalamlaporan posisi keuangan konsolidasian dicatatsebesar nilai wajar, atau sebaliknya, disajikandalam jumlah tercatat apabila jumlah tersebutmendekati nilai wajarnya atau nilai wajarnyatidak dapat diukur secara handal.
Financial instruments presented in theconsolidated statements of financial position arecarried at the fair value, otherwise, they are
presented at carrying values as either these arereasonable approximation of fair values or theirfair values cannot be reliably measured.
33. TUJUAN DAN KEBIJAKAN MANAJEMENRISIKO KEUANGAN
33. FINANCIAL RISK MANAGEMENTOBJECTIVES AND POLICIES
Instrumen keuangan utama Grup terdiri dari kasdan deposito jangka pendek yang digunakanuntuk membiayai operasional. Grup mempunyaiaset dan liabilitas keuangan seperti piutangusaha, piutang lain-lain, utang usaha, utanglain-lain, sebagian beban akrual dan liabilitasimbalan kerja jangka pendek, yang berasal darioperasionalnya. Pada saat ini Grup dalamkeadaan bebas utang karena tidak mempunyaipinjaman bank. Kas yang dihasilkan darioperasional adalah sumber utama pendanaan.
The Group’s principal financial instrumentsconsist of cash and short term deposits whichare used to finance operations. The Grouplikewise has financial assets and liabilities suchas trade receivables, other receivables, trade
payables, other payables, certain part ofaccrued expenses and short-term employeebenefits liability, which arise directly from itsoperations. The Group is currently debt-free inthat it has no bank loans. Cash generated fromoperations is its main source of funds.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 157
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
33. TUJUAN DAN KEBIJAKAN MANAJEMENRISIKO KEUANGAN (lanjutan)
33. FINANCIAL RISK MANAGEMENTOBJECTIVES AND POLICIES (continued)
Risiko utama dari instrumen keuangan Grupadalah risiko mata uang asing, risiko kredit,risiko likuiditas and risiko tingkat suku bunga.Penelaahan direktur dan kebijakan yangdisetujui untuk mengelola masing-masing risikoini, dijelaskan secara detail sebagai berikut:
The main risks arising from the Group's financialinstruments are foreign currency risk, credit risk,liquidity risk and interest rate risk. The directorsreview and approve policies for managing eachof these risks, which are described in moredetail as follows:
a. Risiko mata uang asing a. Foreign currency risk
Pendanaan dalam Grup berupa mata uanglokal dan Dolar Amerika Serikat. Danadalam Dolar dihasilkan dari penjualanekspor maupun dari konversi mata uanglokal ketika nilai tukar yang menguntungkandan digunakan untuk mengurangi dampakfluktuasi mata uang asing.
The Group maintains funds denominatedboth in local currency and United StatesDollars. Dollar funds generated from exportsales as well as from conversions of thelocal currency when exchange rates arefavorable and used to mitigate the impact offoreign currency fluctuations.
Sensitivitas laba untuk periode berjalanGrup setelah pajak atas perubahan yangwajar dalam Dolar AS, Euro, Swiss Francdan Dolar Singapura adalah sebagaiberikut:
The sensitivity of the Group's income forthe period on reasonable changes in theUS Dollar, Euro, Franc Swiss andSingapore Dollar are as follows:
2012 2011
Dollar AS/Rp US Dollar/Rp Menguat 10% 9.537.669 9.307.987 Strengthened 10% Melemah 10% (9.537.669) (9.307.987) Weakened 10%
Euro/Rp Euro/Rp Menguat 10% (771.072) (287.936) Strengthened 10% Melemah 10% 771.072 287.936 Weakened 10%
Swiss Franc/Rp Franc Swiss/Rp Menguat 10% - (34.100) Strengthened 10% Melemah 10% - 34.100 Weakened 10%
Dollar Singapore/Rp Singapore Dollar/Rp Menguat 10% (15.332) - Strengthened 10% Melemah 10% 15.332 - Weakened 10%
b. Risiko kredit b. Credit risk
Risiko kredit Grup terutama disebabkanoleh piutang usaha, piutang lain-lain dansaldo bank atau deposito jangka pendek.
Risiko kredit yang terkait dengan piutangusaha sangat rendah karena Grup hanyamenangani pelanggan yang layakmenerima kredit. Pelanggan utama Grupadalah distributor eksklusif, yang dimilikidan dioperasikan oleh sebuah perusahaanbesar multinasional ternama yang
mempertahankan kehadiran yang signifikandi Asia. Sebagai hasil pemantauan yangketat atas saldo piutang usaha, eksposurGrup atas kredit macet tidak signifikan.
The Group's exposures to credit risk are primarily attributable to trade receivables,other receivables and bank or short-termtime deposit balances.
The credit risk related to trade receivablesand other receivables were very low as theGroup deals only with customers who arecreditworthy. The Group’s main customer isits exclusive distributor, owned andoperated by a large, reputable multinationalcompany which maintains a significant
presence in Asia. As a result of strictmonitoring of trade and other receivablebalances, the Group’s exposure to baddebts is insignificant.
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk158
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
33. TUJUAN DAN KEBIJAKAN MANAJEMENRISIKO KEUANGAN (lanjutan)
33. FINANCIAL RISK MANAGEMENTOBJECTIVES AND POLICIES (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Sedangkan, saldo bank dan deposito jangka pendek ditempatkan dalam lembagakeuangan yang terkemuka atau bankswasta nasional.
While bank or short-term time depositbalances are placed with credit worthyfinancial institutions or private nationalbanks.
Tabel berikut ini menunjukkan informasimengenai eksposur risiko kredit
berdasarkan evaluasi penurunan nilai padaaset keuangan Grup per tanggal31 Desember 2012:
The following table provides informationregarding the credit risk exposure based on
impairment assesment on the Group’sfinancial assets as of 31 December 2012:
Belum Telah jatuh jatuh tempo tempo namun
maupun tidak mengalami mengalami
penurunan nilai/ penurunan Neither nilai/
past due Past duenor impaired not impaired Total
Kas dan setara kas 292.912.491 - 292.912.491 Cash and cash equivalents Piutang usaha 386.288.653 3.714.037 390.002.690 Trade receivables
Aset keuangan Other current
lancar lainnya 3.009.813 - 3.009.813 financial assets Aset keuangan tidak lancar Other non-current
lainnya 3.829.068 - 3.829.068 financial assets
Jumlah 686.040.025 3.714.037 689.754.062 Total
Tabel berikut ini menunjukkan analisa umuraset yang telah jatuh tempo namun tidakmengalami penurunan nilai.
The following table provides aging analysison assets past due but not impaired:
30 - 90 hari/ 91 - 120 hari/ > 121 hari/ Jumlah/30 - 90 days 91 - 120 days > 121 days Total
31 Desember 2012 December 31, 2012
Piutang usaha 2.439.410 1.274.627 - 3.714.037 Trade receivables
c. Risiko likuiditas c. Liquidity risk
Risiko likuiditas adalah risiko dimana Grupakan mengalami kesulitan dalammemenuhi liabilitas keuangannya karenakekurangan dana. Kebijakan pengelolaanrisiko likuiditas Grup adalah menjaga asetkeuangan likuid yang memadai. Padatanggal laporan posisi keuangan, asetkeuangan likuid Grup (kas dan setara kas)melebihi liabilitas keuangan dan Grup tidakmemiliki pinjaman apapun yang dikenakanbunga. Oleh karena itu, Grup tidak memiliki
eksposur yang besar pada risiko likuiditasyang mungkin timbul dari ketidak-seimbangan atas jatuh tempo aset danliabilitas keuangan.
Liquidity risk is the risk that the Group willencounter difficulty in meeting financialobligations due to shortage of funds. TheGroup’s liquidity risk management policy isto maintain sufficient liquid financial assets. At the statement of financial position date,the Group’s liquid financial assets (cashand cash equivalents) exceeded itsfinancial liabilities and the Group does nothave any outstanding interest bearingborrowings. Therefore, the Group has no
substantial exposure on liquidity risk whichmay arise from mismatches of thematurities of financial assets and liabilities.
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 159
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
33. TUJUAN DAN KEBIJAKAN MANAJEMENRISIKO KEUANGAN (lanjutan)
33. FINANCIAL RISK MANAGEMENTOBJECTIVES AND POLICIES (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Tabel berikut ini menyajikan profil jatuhtempo dari aset keuangan dan liabilitaskeuangan Grup berdasarkan sisakewajiban kontraktual.
The following table summarizes thematurity profiles of the Group's financialassets and financial liabilities based on theremaining contractual obligations.
2012
Tidak ada Sampai denganNilai tercatat/ jatuh tempo/ 1 tahun/ > 1 - 2 > 2
Carrying No contractual Up to tahun/ tahun/ Amount maturity a year years years
Aset keuangan Financial assets Kas dan setara kas 292.912.491 - 292.912.491 - - Cash and cash equivalents Piutang usaha 390.002.690 - 390.002.690 - - Trade receivables
Aset keuangan lancar Other current lainnya 3.009.813 - 3.009.813 - - financial assets
Aset keuangan tidak lancar Other non-current lainnya 3.829.068 - - 1,535.217 2.293.851 financial assets
689.754.062 - 685.924.994 1.535.217 2.293.851
Liabilitas keuangan Financial liabilities Utang usaha 34.553.333 - 34.553.333 - - Trade payablesBeban akrual 101.125.440 101.125.440 - - Accrued expenseLiabilitas imbalan kerja Short-term employee
jangka pendek 10.239.917 - 10.239.917 - - benefits liabilitiesLiabilitas keuangan jangka Other current
pendek lainnya 27.719.379 - 27.719.379 - - financial liabilities
173.638.069 - 173.638.069 - -
Neto 516.115.993 - 512.286.925 1.535.217 2.293.851 Net
2011
Tidak ada Sampai denganNilai tercatat/ jatuh tempo/ 1 tahun/ > 1 - 2 > 2
Carrying No contractual Up to tahun/ tahun/
Amount maturity a year years years
Aset keuangan Financial assets Kas dan setara kas 256.481.388 - 256.481.388 - - Cash and cash equivalents Piutang usaha 311.526.505 - 311.526.505 - - Trade receivables
Aset keuangan lancar Other current lainnya 2.495.956 - 2.495.956 - - financial assets
Aset keuangan tidak lancar Other non-current lainnya 3.489.790 - - 1.050.780 2.439.010 financial assets
573.993.639 - 570.503.849 1.050.780 2.439.010
Liabilitas keuangan Financial liabilities Utang usaha 29.288.017 - 29.288.017 - - Trade payablesBeban akrual 65.553.603 - 65.553.603 - - Accrued expenseLiabilitas imbalan kerja Short-term employee
jangka pendek 7.454.858 - 7.454.858 - - benefits liabilitiesLiabilitas keuangan jangka Other current
pendek lainnya 23.218.235 - 23.218.235 - - financial liabilities
125.514.713 - 125.514.713 - -
Neto 448.478.926 - 444.989.136 1.050.780 2.439.010 Net
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk160
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
33. TUJUAN DAN KEBIJAKAN MANAJEMENRISIKO KEUANGAN (lanjutan)
33. FINANCIAL RISK MANAGEMENTOBJECTIVES AND POLICIES (continued)
d. Risiko tingkat suku bunga d. Interest rate risk
Risiko tingkat suku bunga adalah risikodimana nilai wajar atau arus kas masadepan dari instrumen keuangan Grup akanberfluktuasi karena perubahan tingkat sukubunga pasar. Grup tidak memiliki eksposurbesar pada risiko suku bunga karena Gruptidak memiliki pinjaman apapun yangdikenakan bunga. Grup memiliki saldo kas
dan deposito jangka pendek yangditempatkan pada bank terkemuka yangmenghasilkan pendapatan bunga untukGrup. Grup mengatur risiko tingkat sukubunga dengan menempatkan saldotersebut pada jatuh tempo dan kondisitingkat suku bunga yang bervariasi.
Interest rate risk is the risk that the fairvalue or future cash flows of the Group’sfinancial instruments will fluctuate becauseof changes in market interest rates. TheGroup has no substantial exposure oninterest rate risks because the Group hasno interest bearing borrowings. The Grouphas cash balances and short term time
deposit placed with reputable banks whichgenerate interest income for the Group.The Group manages its interest rate risksby placement such balances at varyingmaturities and interest rate terms.
34. PENGELOLAAN MODAL 34. CAPITAL MANAGEMENT
Tujuan utama dari pengelolaan modal Grupadalah untuk mempertahankan rasio modalyang sehat untuk mendukung bisnis danmemaksimalkan nilai pemegang saham.
The primary objective of the Group’s capitalmanagement is to ensure that it maintainshealthy capital ratios in order to support itsbusiness and maximize shareholder value.
Grup mengelola struktur modal dan membuatperubahan, apabila diperlukan, sehubungandengan perubahan kondisi ekonomi, strukturbisnis dan perkembangan dalam industri.
The Group manages its capital structure andmakes changes to it, where appropriate, inrelation to changes in economic conditions,business structure and developments in theindustry.
35. REKLASIFIKASI AKUN 35. ACCOUNT RECLASSIFICATION
Beberapa angka perbandingan dalam laporankeuangan konsolidasian tahun 2011 telahdireklasifikasi agar sesuai dengan penyajianlaporan keuangan tahun 2012. Reklasifikasitersebut adalah sebagai berikut:
Certain comparative figures in the 2011consolidated financial statements have beenreclassified to conform to the 2012 financialstatements presentation. These reclassificationsare as follows:
2011 2011Dilaporkan/ Reklasifikasi/ Direklasifikasi/
As reported Reclassification As reclassified
Laporan posisi keuangan Consolidated statement ofkonsolidasian financial position
Aset AssetsPiutang lain-lain 640.071 (640.071) - Other receivables Uang muka direksi dan Advances to directors and
karyawan, bagian lancar 1.855.885 (1.855.885) - employee, current portion Aset keuangan Other current
lancar lainnya - 2.495.956 2.495.956 financial assets Uang muka direksi dan Advances to directors and
karyawan, bagian employee, non- tidak lancar 3.489.790 (3.489.790) - current portion
Aset keuangan tidak Other non-current
lancar lainnya - 3.489.790 3.489.790 financial assets Aset tetap 199.878.090 (5.345.675) 194.532.415 Fixed assets Goodwill, net 10.279.461 (10.279.461) - Goodwill, net
Aset tak berwujud, neto - 10.279.461 10.279.461 Intangible assets, net
Jumlah aset 928.290.993 (5.345.675) 922.945.318 Total assets
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 161
The original consolidated financial statements includedherein are in the Indonesian language.
PT DARYA-VARIA LABORATORIA TbkDAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Disajikan dalam ribuan Rupiah,kecuali dinyatakan lain)
PT DARYA-VARIA LABORATORIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS
YEARS ENDED31 DECEMBER 2012 AND 2011
(Expressed in thousands of Rupiah,unless otherwise stated)
35. REKLASIFIKASI AKUN (lanjutan) 35. ACCOUNT RECLASSIFICATION (continued)
2011 2011Dilaporkan/ Reklasifikasi/ Direklasifikasi/
As reported Reclassification As reclassified
Laporan posisi keuangan Consolidated statement ofkonsolidasian (lanjutan) financial position (continued)
Liabilitas LiabilitiesUtang lain-lain 23.218.235 (23.218.235) - Other payables Beban akrual 73.008.461 (7.454.858) 65.553.603 Accrued expenses Liabilitas imbalan kerja Short-term employee
jangka pendek - 7.454.858 7.454.858 benefits liabilities
Liabilitas keuangan jangka Other current financialpendek lainnya - 23.218.235 23.218.235 liabilities Bagian jangka pendek atas Current portion of
liabilitas jangka panjang: long term liabilities: Liabilitas jangka panjang Other non-currentLain-lain 1.855.885 (1.855.885) - liabilities
Liabilitas jangka panjangsetelah dikurangi bagian Non-current portion of
jangka pendek: long term liabilities: Liabilitas jangka panjang Other non-currentLain-lain 3.489.790 (3.489.790) - liabilities
Jumlah liabilitas 200.373.603 (5.345.675) 195.027.928 Total liabilities
Laporan laba rugi Consolidated statement ofkomprehensif konsolidasian comprehensive income
Penjualan neto 972.297.437 (72.665.389) 899.632.048 Net salesBeban penjualan Sales and marketing
dan pemasaran (390.755.957) 72.665.389 (318.090.568) expenses
Laba tahun berjalan 120.915.340 - 120.915.340 Income for the year
Laporan arus kas Consolidated statement ofkonsolidasian cash flows
Arus kas dari aktivitas Cash flows from operating operasi activities
Penerimaan dari pelanggan 953.303.849 (72.665.389) 880.638.460 Receipts from customers Pembayaran kepada
pemasok (622.742.583) (30.921.483) (653.664.066) Payment to suppliers Pembayaran biaya operasi Payments of
kepada pihak-pihak operating expense berelasi (97.988.414) 97.988.414 - related partiesPembayaran pajak lainnya (2.940.113) 2.940.113 - Payment of other taxesPenerimaan neto dari aktivitas Receipt from other operating
operasi lainnya - 3.166.039 3.166.039 activities
Arus kas neto yang diperoleh Net cash flows provided bydari aktivitas operasi 72.518.015 507.694 73.025.709 operating activities
Arus kas dari aktivitas Cash flows from investing investasi activities
Aset tetap Fixed assets Pembelian (66.093.157) (507.694) (66.600.851) Acquisition
Arus kas neto yang digunakan Net cash flows used inuntuk aktivitas investasi (34.186.379) (507.694) (34.694.073) investing activities
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk162
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Informasi PerseroanCorporate Information
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk164
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
DEWAN KOMISARISBoard of Commissioners
Ibu Campos Hess ditunjuk sebagai Presiden Komisaris Perseroan pada Juni
2005. Saat ini beliau adalah pimpinan (chairman) dari United Laboratories, Inc.,
perusahaan farmasi terbesar di Filipina, dan juga perusahaan Unam Group.
Beliau juga merupakan pimpinan dari Dynavision Development Investment
Corporation.
Ibu Campos Hess aktif dalam kegiatan sosial kemasyarakatan di Filipina,
khususnya melalui keterlibatan beliau sebagai Ketua Dewan Pengawas dari
United Bayanihan Foundation, Inc. Beliau menjadi anggota Dewan Pengawas
dari Philippines Business for Social Progress, yayasan pembangunan sosial yang
didanai korporasi. Beliau juga menjadi anggota Asia Society, suatu organisasi
yang didedikasikan untuk mempersiapkan warga Asia dan Amerika menuju
masa depan bersama.
Ibu Campos Hess menamatkan pendidikannya di Maryknoll College di Filipina,
dan Manhattanville College di New York dimana beliau memperoleh gelar
sarjana di bidang Fisika & Matematika, dan memperoleh gelar MBA dari Boston
College di Massachusetts.
Ms. Campos Hess was appointed as President Commissioner of Darya-Varia in
June 2005. She currently serves as Chairman of the Board of Directors of United
Laboratories, Inc., the largest pharmaceutical company in the Philippines, and
also of the Unam Group of Companies. She is also the Chairman of Dynavision
Development Investment Corporation.
Ms. Campos Hess is active in socio-civic affairs in the Philippines, particularly
through her involvement as Chairman of the Board of Trustees of the United
Bayanihan Foundation, Inc. She is on the Board of Trustees of Philippine
Business for Social Progress, a corporate-led social development foundation.
She is also a member of Asia Society, an organization dedicated to preparing
Asians and Americans for a shared future.
Ms. Campos Hess studied at Maryknoll College in the Philippines, and
attended the Manhattanville College in New York where she earned a degree
in Physics & Mathematics, and took up MBA courses at the Boston College in
Massachusetts.
JOCELYN CAMPOS HESSPresiden KomisarisPresident Commissioner
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Dewan Komisaris
Board of Commissioners
Bapak Hess bergabung dengan Darya-Varia sebagai Direktur pada Juni 2005.
Pada Juni 2006 beliau ditunjuk sebagai Komisaris Perseroan. Bapak Hess
menjabat di tim manajemen United Laboratories, Inc. (Unilab) dan Unam Group
of Companies sejak tahun 1993. Beliau memimpin Unilab Group menjalankan
program inovasi manajemen supply chain pada periode 1990-an dan diangkatsebagai Kepala Manajemen Supply Chain dari 1998-2003. Bapak Hess saat ini
menjabat sebagai Presiden dan CEO Unilab dan Unilab Group International
Operations dan menjabat sebagai Wakil Ketua Dewan sejak 2005. Bapak Hess
juga menjabat sebagai Ketua Dewan di Univet Nutrition dan Animal Healthcare
Company (UNAHCO) di Manila, Filipina dan Unilab Biosciences Corp. (UBC) di
Shanghai, China.
Bapak Hess adalah anggota dari Makati Business Club dan the Young Presidents’
Organization Filipina.
Beliau memperoleh gelar Bachelor of Science di bidang Ekonomi dari Wharton
School, University of Pennsylvania di tahun 1993 di dua bidang Multinational
Management dan Keuangan.
Mr. Hess joined Darya-Varia as Director in June 2005. In June 2006, he was
appointed as Commissioner of Darya-Varia. Mr. Hess has been serving with
the management team of United Laboratories, Inc. (Unilab) and Unam Group
of Companies since 1993. He led the Group’s implementation of supply
chain innovations in the 1990’s and was appointed as Head of Supply ChainManagement from 1998-2003. Mr. Hess is currently President and CEO of Unilab
and the Unilab Group’s International Operations and has been the Group’s
Vice Chairman of the Board since 2005. Mr. Hess is also serving as Chairman of
the Board of Univet Nutrition and Animal Healthcare Company (UNAHCO) in
Manila, Philippines and of Unilab Biosciences Corp. (UBC) in Shanghai, China.
Mr. Hess is a member of the Makati Business Club and the Young Presidents’
Organization Philippines.
He obtained his BS in Economics from the Wharton School, University of
Pennsylvania in 1993 with Dual Majors in Multinational Management and
Finance.
CLINTON ANDREW CAMPOS HESSKomisarisCommissioner
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Mr. Tan joined Darya-Varia as Director in June 2005 and was appointed as a
Commissioner of Darya-Varia in June 2010. Mr. Tan started his professional
career with Citibank, New York, USA as a Management Trainee. He joined the
United Laboratories, Inc. (Unilab) in 1984 as Vice President & Executive Officer.
Today he serves as Vice Chairman of the Unilab’s Board of Directors. He currentlyholds several senior management positions in other large corporations
in the Philippines, including Vice Chairman of the Board of Greenfield
Development Corporation, a large property development company; Director
of Fort Bonifacio Development Corp., developer of the Bonifacio Global City,
an emerging new city in Manila; President of Dolmar Property Ventures Inc.,
a developer of affordable residential subdivisions, condominiums and office/
warehouse leasing; Chairman of the Board and President of Dolmar Real Estate
Development Corp., a property development company.
In socio-civic affairs, Mr. Tan is heavily involved particularly as Trustee &
President of Fides Foundation Inc., a non-profit foundation devoted to provide
the needs of abandoned elderly residents of the City of Manila’s Home for the
Aged, where he also renders volunteer work; and member of the Financial
Executives Institute of the Philippines. Mr Tan earned a BA in Economics &
Business from the Lafayette College, Pennsylvania in 1983 and a Master of
Science in Management from the Hult International Business School (formerly
Arthur D. Little Institute of Management), Massachusetts in 1986.
Bapak Tan bergabung dengan Perseroan sebagai Direktur sejak Juni 2005 dan
diangkat sebagai Komisaris Perseroan pada Juni 2010. Bapak Tan memulai karir
profesionalnya di Citibank, New York, Amerika Serikat sebagai Management
Trainee. Pada tahun 1984 beliau bergabung dengan United Laboratories, Inc.
(Unilab) sebagai Vice Chairman & Executive Officer . Pada saat ini beliau menjabatsebagai Wakil Ketua Direksi di Unilab. Beliau pada saat ini menduduki beberapa
posisi manajemen senior di beberapa korporasi besar lainnya di Filipina,
termasuk sebagai Wakil Ketua Dewan di Greenfield Development Corporation,
perusahaan besar yang bergerak di bidang pengembangan properti; sebagai
Direktur Fort Bonifacio Development Corp., pengembang Bonifacio Global
City, kota baru yang sedang tumbuh di Manila; Presiden Dolmar Property
Ventures Inc., pengembang perumahan murah, kondominium dan penyewaan
perkantoran/gudang; Ketua Dewan dan Presiden Dolmar Real Estate
Development Corp., perusahaan pengembang properti.
Bapak Tan terlibat dalam berbagai kegiatan sosial kemasyarakatan, khususnya
sebagai Pengawas & Presiden dari Fides Foundation Inc., yayasan nirlaba yang
menyediakan kebutuhan bagi orang lanjut usia yang terlantar yaitu City of
Manila’s Home for the Aged, dimana beliau juga melakukan kerja sukarela; dan
sebagai anggota Financial Executives Institute of the Philippines. Bapak Tan
meraih gelar di bidang Ekonomi dan Bisnis di Lafayette College, Pennsylvania
pada tahun 1983 dan meraih gelar Master of Science di bidang Manajemen
dari Hult International Business School (sebelumnya bernama Arthur D. Little
Institute of Management), Massachusetts di tahun 1986.
MARIANO JOHN L. TAN, JR.KomisarisCommissioner
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Pada Mei 2011, Bapak Engwa diangkat sebagai Komisaris Darya-Varia.
Sebelumnya beliau menjabat sebagai Presiden Direktur Perseroan dari Juni
2002 sampai Juni 2010. Beliau juga menduduki posisi sebagai Wakil Presiden
Senior Korporat United Laboratories, Inc.
Selama periode 1998-2002, beliau menjabat sebagai General Manager dan
Direktur PT Medifarma Laboratories. Beliau pernah juga menjabat sebagai
Wakil Presiden Senior untuk Regional Operation United Laboratories, Inc.
Beliau menjabat sebagai Direktur di sejumlah perusahaan farmasi yang
berafiliasi dengan Unilab Group of Companies. Bapak Engwa menamatkan
Program Kehormatan di bidang Ekonomi pada Xavier University di tahun 1969
dan mengikuti Program Master di bidang Ekonomi Industri pada 1970-1972 di
sebuah institut penelitian ekonomi yang kini merupakan bagian dari University
of Asia and the Pacific di Manila, Filipina.
In May 2011, Mr. Engwa was appointed as Commissioner of Darya-Varia.
Previously, he served as the President Director of PT Darya-Varia Laboratoria
Tbk from June 2002 until June 2010. He is also a Corporate Senior Vice President
of United Laboratories, Inc.
During the period 1998-2002, he served as the General Manager and Director
of PT Medifarma Laboratories. He has also been the Senior Vice President for
Regional Operations of United Laboratories, Inc. He serves as a Director in a
number of pharmaceutical companies affiliated with the Unilab Group of
Companies. Mr. Engwa finished the Honors Program in Economics at Xavier
University in 1969 and attended the Masters Program in Industrial Economics
in 1970-1972 in an economics research institute, which is now part of the
University of Asia and the Pacific in Manila, Philippines.
MANUEL PARAS ENGWAKomisarisCommissioner
Dewan Komisaris
Board of Commissioners
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Bapak Soedibyo Rahardjo ditunjuk sebagai Komisaris Independen Perseroan
pada Juni 2010. Beliau memulai karir militer setelah lulus dari Akademi Angkatan
Laut dan karirnya terus menanjak hingga pensiun di 1992. Setelah pensiun,
beliau bertugas sebagai Duta Besar Indonesia untuk Singapura tahun 1992-
1995. Pada periode 1993-2002 beliau menjabat Presiden Komisaris Perseroandan sejak Februari 2002 sampai 2010, beliau dipercaya sebagai Penasehat
Senior Perseroan. Beliau menempuh pendidikan Farmasi di Institut Teknologi
Bandung tahun 1956, kemudian bergabung dengan Akademi Angkatan Laut
di Surabaya pada 1957.
Bapak Sonny Kalona diangkat sebagai Komisaris Independen Perseroan pada
Juni 2010. Beliau memulai karir sebagai Direktur PT Wigo Manufacturing
Pharmacists pada 1977 dan di saat yang bersamaan, menjabat posisi eksekutif
di beberapa perusahaan, hingga 2000. Beliau bergabung dengan Perseroan
sebagai Direktur pada 1994 dan menjabat Presiden Direktur pada 1995. Beliaumenjabat sebagai Wakil Presiden Komisaris Perseroan selama 2000-2002 dan
sejak 2002 sampai 2010 dipercaya sebagai Penasehat Senior Perseroan. Beliau
lulus dengan gelar MBA dari New York University pada 1977.
Mr. Soedibyo Rahardjo was appointed as Independent Commissioner in June
2010. He began his military career after graduated from Naval Academy and
his career continued to rise until he retired in 1992. After retirement, he served
as Ambassador of Indonesia to Singapore 1992-1995. In the period 1993-2002
he served as President Commissioner of the Company and served as Senior
Advisor of the Company from February 2002 until 2010. Mr. Soedibyo Rahardjo
studied Pharmaceutical Science at the Bandung Institute of Technology in
1956, then joining the Naval Academy in Surabaya in 1957.
Mr. Sonny Kalona was appointed as Independent Commissioner in June 2010.
He began his career as Director of PT Wigo Manufacturing Pharmacists in 1977
and at the same time, held executive positions at several companies. He joined
the Company as Director in 1994 and served as President Director in 1995. He
served as Vice President Commissioner of the Company from 2000 to 2002 and
from 2002 until 2010 he was a Senior Advisor of the Company. He graduated
with an MBA from New York University in 1977.
LAKSAMANA MADYA (PURN.) SOEDIBYO RAHARDJOKomisaris IndependenIndependent Commissioner
SONNY KALONAKomisaris IndependenIndependent Commissioner
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DIREKSIBoard of Directors
Bapak Eric Albert Gotuaco menjabat sebagai Direktur Perseroan pada Juni
2006, dan diangkat sebagai Presiden Direktur Perseroan pada Juni 2010.
Bapak Gotuaco memulai karirnya di Goldman, Sachs & Co., New York sebagai
Analis di bagian Structured Finance Group pada tahun 1989 sampai dengan
1992. Kemudian beliau bekerja sebagai Associate pada Hambrecht & QuistPhilippines, Inc. dari 1992 sampai 1993. Bapak Gotuaco menjadi Presiden dan
General Manager First Choice Food Corporation dari 1993-2002. Beliau juga
menjadi anggota Dewan Direksi di Metro Rail Transit Corporation dari 2006
sampai 2009 dan di Carmen Copper Corporation dari 2009 sampai 2011.
Di 2002 beliau bergabung dengan United Laboratories, Inc. Saat ini beliau
menjadi anggota komite investasi, dan sekaligus juga anggota Direksi dari
beberapa perusahaan yang berasosiasi dengan United Laboratories, Inc. dan
sebagai anggota Direksi Greenfield Development Corporation. Bapak Gotuaco
saat ini menjabat sebagai Ketua Alumni dari Komite Sekolah Menengah di
Filipina. Tahun 1990 Bapak Gotuaco meraih gelar Bachelor of Science di bidang
Ekonomi dari The Wharton School, University of Pennsylvania, dengan predikat
Magna Cum Laude.
Mr. Eric Albert Gotuaco was appointed as Director of Darya-Varia in June
2006, and was appointed as President Director of Darya-Varia in June 2010.
Mr. Gotuaco began his career at Goldman, Sachs & Co., New York as Analyst in the
Structured Finance Group in 1989 to 1992. He was an Associate at Hambrecht
& Quist Philippines, Inc., from 1992 to 1993. Mr. Gotuaco served as President& General Manager of First Choice Food Corporation from 1993-2002. He also
served on member of the Board of Directors at Metro Rail Transit Corporation
from 2006 to 2009 and at Carmen Copper Corporation from 2009 to 2011.
In 2002, he joined United Laboratories, Inc. and currently serves as member
of the Investment Committee, as well as member of the Board of Directors
of several United Laboratories, Inc. associated companies and of Greenfield
Development Corporation. He is currently Chairman of the Alumni Secondary
School Committee of the Philippines. Mr. Gotuaco graduated from The
Wharton School, University of Pennsylvania in 1990 with a Bachelor of Science
in Economics, Magna Cum Laude.
ERIC ALBERT GOTUACOPresiden Direktur
President Director
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Mr. Charles Robert B. Davis has been the Vice President Director of the
Company since January 2008. In 1995, he began his career in Indonesia with
Kalbe Farma Group as Marketing Director of PT Sanghiang Perkasa (a subsidiary
of PT Kalbe Farma Tbk engaged in healthy food). His professional career in the
pharmaceutical and healthcare industry in Indonesia continued when from2000-2002, he served as Managing Director for Woods’ Kalbe Farma in Asia and
Africa. In 2002, he joined the Company through United Laboratories, Inc. as
Rx and Business Development Director. In 2005, he was assigned to Vietnam
as Country General Manager at United Pharma (Vietnam) Incorporated. Then
in 2008, he returned to Indonesia and promoted to Vice President Director of
Darya-Varia.
Mr. Davis holds a Bachelor of Science in Industrial Engineering from the
University of the Philippines in 1984, and earned a Masters of Business
Management from the Asian Institute of Management in 1988 (Dean’s List).
Bapak Charles Robert B. Davis dipercaya sebagai Wakil Presiden Direktur
Perseroan sejak Januari 2008. Pada 1995, beliau memulai karirnya di Indonesia
dengan Grup Kalbe Farma sebagai Marketing Director di PT Sanghiang Perkasa
(salah satu anak perusahaan PT Kalbe Farma Tbk yang bergerak di bidang
makanan sehat). Karir profesionalnya di perusahaan farmasi dan pelayanankesehatan terbesar di Indonesia ini terus berkembang dan pada periode 2000-
2002, beliau menjabat sebagai Managing Director untuk bisnis Woods’ Kalbe
Farma di Asia dan Afrika. Tahun 2002, beliau bergabung dengan Perseroan
melalui United Laboratories, Inc. sebagai Rx and Business Development Director .
Tahun 2005, beliau ditugaskan ke Vietnam sebagai Country General Manager
di United Pharma (Vietnam) Incorporated. Kemudian pada 2008, beliau
dipindahkan kembali ke Indonesia dan dipromosikan sebagai Wakil Presiden
Direktur Darya-Varia.
Bapak Davis meraih gelar Bachelor of Science dalam Industrial Engineering dari
University of the Philippines tahun 1984, serta memperoleh Masters of Business
Management dari Asian Institute of Management tahun 1988 (Dean’s list).
CHARLES ROBERT B. DAVISWakil Presiden Direktur
Vice President Director
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Bapak Benjamin Wang Yap diangkat sebagai Direktur Perseroan pada Juni
2009. Beliau kemudian diangkat sebagai Direksi United Laboratories, Inc.
(Unilab) pada Januari 2010. Bapak Yap bergabung dengan Unilab pada tahun
1973 sebagai Business Analyst dan Project Manager di Grup Konsultan Internal
Unilab. Selama 39 tahun bergabung dengan Unilab, beliau mendudukiberbagai posisi penting termasuk sebagai Assistant Vice President untuk
Corporate Planning dari 1979 sampai 1989; Kepala Corporate Staff Group dan
Corporate Communication Group; Operating Vice President untuk Distribusi dan
Supply Chain, dimana beliau berperan dalam merancang ulang jaringan supply
chain Unilab dan memangkas proses komersial dan distribusi; sebagai Senior
Vice President untuk Penjualan dan Distribusi (1998-2005) bertanggung jawab
pada operasional penjualan di lapangan, trade marketing, logistik, pelayanan
konsumen dan grup pengembangan special channel; dan Regional Head untuk
bisnis Indo-China.
Saat ini beliau menjabat sebagai Executive Vice President dan Chief Operating
Officer di Unilab. Bapak Yap bergelar Bachelor of Art di bidang ekonomi dari
Ateneo de Manila University di Manila.
Mr. Benjamin Wang Yap was appointed as Director of Darya-Varia in June 2009.
He was subsequently appointed as a member of the Board of Directors of
United Laboratories, Inc. (Unilab) in January 2010. Mr. Yap joined Unilab in 1973
as Business Analyst and Project Manager in the Unilab’s internal consulting
group. During his 39 years with Unilab, he held various responsible positionsincluding Assistant Vice President for Corporate Planning from 1979 to 1989;
Head of the Corporate Staff Group and Corporate Communication Group;
Operating Vice President for Distribution and Supply Chain processes, where
he led the role of redesigning Unilab’s supply chain network and streamline
its commercial and distribution processes; Senior Vice President for Sales and
Distribution (1998-2005) taking responsibilities for field sales operations, trade
marketing, logistics, customer care and special channel development groups;
and Regional Head for Indo-China Business.
Currently, he is Executive Vice President and Chief Operating Officer of Unilab.
Mr. Yap holds a Bachelor of Arts majoring in Economics, to which he graduated
from the Ateneo de Manila University in Manila.
BENJAMIN WANG YAPDirekturDirector
Direksi
Board of Directors
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Mr. Carlos Olivares Nava was appointed as Director of Darya-Varia in June 2009.
He has over 30 years experience in the finance functions of major multinational
and Philippine corporations engaged in consumer goods and agri-business.
He started his career in Unilever Philippines in 1975 as Manager Trainee then
assuming various finance positions in its Foods Division until 1982. He thenbecame Manager of Poultry Accounting and Group Manager for Internal Audit
at Pure Foods Corporation from 1982-1988; and Country Controller/CFO of
Cargill Philippines, Inc. and subsidiaries from 1988-1992; and during 1992 to
1999 he joined Kraft Foods Philippines, Inc. as Finance Director.
He joined United Laboratories, Inc. in June 1999 as Assistant Vice President
for Finance of Unilab International Operations and is currently the Senior Vice
President and CFO for Unilab International Operations. He passed the CPA
board examinations in 1975 and is a licensed Certified Public Accountant in the
Philippines in good standing.
Mr. Nava graduated from De La Salle University (Manila) in 1975, Magna Cum
Laude, with a Bachelor of Arts, major in Economics and a Bachelor of Science in
Commerce, majoring in Accounting.
Bapak Carlos Olivares Nava diangkat sebagai Direktur Perseroan pada Juni
2009. Beliau berpengalaman selama lebih dari 30 tahun di bidang keuangan
pada beberapa perusahaan multinasional besar di Filipina yang bergerak
di bidang consumer goods dan agribisnis. Beliau memulai karir di Unilever
Filipina pada tahun 1975 sebagai Manager Trainee dan kemudian mendudukiberbagai posisi di bidang keuangan pada Divisi Makanan sampai tahun 1982.
Beliau kemudian menjadi Manager of Poultry Accounting dan Group Manager
untuk Internal Audit di Pure Foods Corporation dari 1982-1988; dan Country
Controller / CFO di Cargill Philippines Inc. dan anak perusahaannya dari 1988-
1992; dan sepanjang 1992 sampai 1999 beliau bergabung dengan Kraft Foods
Philippines, Inc. sebagai Direktur Keuangan.
Beliau bergabung dengan United Laboratories, Inc. pada Juni 1999 sebagai
Assistant Vice President for Finance di Unilab International Operations dan saat
ini menjabat sebagai Senior Vice President dan CFO untuk Unilab International
Operations. Beliau lulus ujian CPA pada 1975 dan memegang lisensi Akuntan
Publik Bersertifikat di Filipina.
Bapak Nava lulus dari De La Salle University (Manila) pada 1975, dengan
predikat Magna Cum Laude, bergelar Bachelor of Arts di bidang Ekonomi dan
Bachelor of Science in Commerce bidang Akuntansi.
CARLOS OLIVARES NAVADirekturDirector
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Corporate Prole Management ReportBusiness and
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Ibu Marlia Hayati Goestam menjabat sebagai Direktur Perseroan pada Februari
2002. Beliau memulai karirnya di tahun 1986 sebagai Sekretaris Direksi di
PT Wina Mulia. Beliau kemudian bergabung dengan Pradja Group dan
menduduki berbagai posisi sebelum menjadi Kepala Biro Hukum di PT Pradja
Pharin pada 1994. Pada tahun 1996 ketika PT Pradja Pharin diakuisisi olehPT Darya-Varia Laboratoria Tbk, beliau menjabat sebagai Corporate Secretary
dan kemudian menjabat sebagai Direktur Perseroan dari Februari 2002 sampai
Juni 2009. Pada Juni 2009, beliau bergabung sebagai Direktur Blue Sphere
Singapore Pte.Ltd., pemegang saham mayoritas Perseroan.
Beliau pernah aktif di Gabungan Perusahaan Farmasi Indonesia dan pernah
menjabat anggota dari Majelis Kode Etik organisasi ini selama dua periode
berturut-turut. Hingga kini, beliau masih merupakan anggota dari Tim
Pengkajian pada Asosiasi Emiten Indonesia (AEI).
Ibu Marlia Hayati Goestam memperoleh gelar sarjana di bidang Hukum dari
Universitas Katolik Atma Jaya di Jakarta, Indonesia pada 1985.
Ms. Marlia Hayati Goestam was appointed as Director of Darya-Varia in February
2002. She started her career in 1986 briefly with PT Wina Mulia as Secretary
to the Board of Directors. She then joined Pradja Group and serving in several
positions before becoming Head of Legal Department at PT Pradja Pharin in
1994. In 1996 as PT Pradja Pharin was acquired by PT Darya-Varia Laboratoria Tbk, she served as Corporate Secretary and then served as Director of
Darya-Varia from February 2002 to June 2009. In June 2009, she joined Blue
Sphere Singapore Pte. Ltd. as Director. Blue Sphere Singapore Pte. Ltd. is the
majority shareholder of the Company.
She was active in Indonesia Pharmaceutical Industry Association and was
a member of the Ethics Code Board of the Association for two consecutive
periods. Until now, she is still a member of the Evaluation Team of the I ndonesian
Publicly-listed Companies Association (AEI).
Ms. Marlia Hayati Goestam obtained her Bachelor of Law from Atma Jaya
Catholic University in Jakarta, Indonesia in 1985.
MARLIA HAYATI GOESTAMDirekturDirector
Direksi
Board of Directors
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Bapak Romeo Laranjo Bato ditunjuk sebagai Direktur Perseroan pada 2011.
Beliau memulai karir profesionalnya di SyCip, Gorres, Velayo & Co (SGV, anggota
Ernst and Young). Pada periode 1991-2004, beliau mengembangkan karir di
PT Indofood Sukses Makmur Tbk (Indofood) dengan posisi terakhir sebagai
Deputy Head of Controller serta Deputy Head of Investor Relations. Kemudianbeliau pindah ke Nigeria selama 2005-2007, sebagai Chief Financial Officer di
Dufil Group (afiliasi dari Indofood). Tahun 2008, beliau kembali ke Indonesia
dan dipercaya sebagai Financial Advisor and Head of Corporate Finance di
PT Pakuwon Jati Tbk. Pada 2009, beliau bergabung dengan Perseroan sebagai
Operating Director – Finance sekaligus menjabat Corporate Secretary hingga
Januari 2011.
Beliau meraih gelar Bachelor of Science dalam bidang Administrasi Bisnis
jurusan Akuntansi dari Mindanao State University-Iligan Institute of Technology
dengan predikat Cum Laude, serta meraih gelar Master of Management dari
Asian Institute of Management di Manila. Beliau merupakan Akuntan Publik
Bersertifikasi di Filipina.
Mr. Romeo Laranjo Bato was appointed as Director of Darya-Varia in 2011.
He started his professional career at SyCip, Gorres, Velayo & Co. (SGV, a
member of Ernst & Young). In the period 1991-2004, he developed a career in
PT Indofood Sukses Makmur Tbk (Indofood) with his last position as Deputy
Head of Controller and Deputy Head of Investor Relations. He later moved toNigeria during 2005-2007, as Chief Financial Officer in Dufil Group, Nigeria
(an affiliate of Indofood). In 2008, Mr. Bato returned to Indonesia and became
Financial Advisor and Head of Corporate Finance at PT Pakuwon Jati Tbk. In
2009, he joined the Company as Operating Director – Finance also as Corporate
Secretary until January 2011.
Mr. Bato holds a Bachelor of Science in Business Administration major in
Accounting from the Mindanao State University-Iligan Institute of Technology
with honors Cum Laude and received his Master of Management from the
Asian Institute of Management, Manila. He is a Certified Public Accountant in
the Philippines.
ROMEO LARANJO BATODirekturDirector
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Operational ReviewCorporate Governance Financial Review Corporate Information
Bapak Reynaldo Lansang Davadilla ditunjuk sebagai Direktur Perseroan pada
Juni 2010. Beliau mengawali karirnya bersama Unilab dan mengembangkan
karir dengan berbagai penugasan di perusahaan-perusahaan di bawah Grup
Unilab dari sebagai Auditor untuk International Operations, Manajer Keuangan
untuk Divisi Bisnis Kepemilikan dan ditunjuk sebagai Direktur Keuanganpada anak perusahaan Unilab di Thailand tahun 1997. Di tahun 2002 beliau
ditugaskan kembali ke Filipina untuk mengepalai bagian Procurement dan
Divisi Logistik sebelum ditunjuk sebagai Kepala Keuangan Univet Nutrition dan
Animal Healthcare Company (UNAHCO) di 2005. Tahun 2009, beliau ditugaskan
ke Indonesia dan bergabung dengan Perseroan sebagai Operating Director –
Treasury Darya-Varia, lalu dipromosikan sebagai Direktur pada 2010.
Beliau memperoleh gelar sarjana dalam bidang Administrasi Bisnis dari
University of the East, Manila tahun 1975 dan gelar Master dalam Management
Development Program dari Asian Institute of Management pada 2003. Beliau
lulus ujian CPA tahun 1977 dan memegang lisensi Akuntan Publik Bersertifikat
di Filipina.
Mr. Reynaldo Lansang Davadilla was appointed as Director of Darya-Varia
in June 2010. He started his career with Unilab and developed a career with
various assignments in companies under the Unilab Group from Auditor for
its International Operations, Finance Manager of Proprietary Business Division
and was assigned as Finance Director of its Thailand Operations in 1997. In2002, he was re-assigned back to the Philippines to head its Procurement and
Logistic division before he was appointed as Finance Head of Univet Nutrition
and Animal Healthcare Company (UNAHCO) in 2005. In 2009, he was assigned
to Indonesia and joined Darya-Varia as Operating Director – Treasury, then
appointed as Director in 2010.
Mr. Davadilla earned a Bachelor Degree in Business Administration from the
University of the East, Manila in 1975 and a Master degree in Management
Development Program of the Asian Institute of Management in 2003. He
passed CPA board examinations in 1977 and is a Certified Public Accountant
in the Philippines.
REYNALDO LANSANG DAVADILLADirekturDirector
Direksi
Board of Directors
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Bapak Angelito Celso C. Racho, Jr. ditunjuk sebagai Direktur Perseroan pada
Juni 2010. Beliau mengawali karir di United Laboratories, Inc. (Unilab) pada
1985 sebagai Cadet Engineer di Divisi Manufaktur. Beliau dipromosikan sebagai
Manajer Produksi di 1991, dan pada 2005 beliau menjadi Vice President untuk
suatu divisi dan ditugaskan ke divisi Internasional. Di tahun yang sama beliauditugaskan ke Indonesia dan bergabung dengan Perseroan sebagai Operating
Director - Technical yang membawahi tiga pabrik. Pada 2009 beliau dipercaya
sebagai Direktur dan General Manager PT Medifarma Laboratories. Setahun
kemudian, beliau diangkat sebagai Managing Director Medifarma sekaligus
Direktur di Darya-Varia.
Beliau lulus dari University of the Philippines dengan gelar Bachelor of Science
dalam Industrial Pharmacy , pada 1984. Di tahun yang sama, beliau juga lulus
ujian Pharmacy Board Licensure. Selain itu, beliau juga menyelesaikan program
Management Development di Asian Institute of Management dan Blended
Learning Course-Health Leadership, yang diselenggarakan oleh Bank Dunia dan
Asian Institute of Management.
Mr. Angelito Celso C. Racho, Jr. was appointed as Director of Darya-Varia in
June 2010. He began his career at United Laboratories, Inc. (Unilab) in 1985 as
Cadet Engineer with Manufacturing Division. He was promoted as a Production
Manager in 1991 and in 2005 he became a division Vice President and was then
transferred to the International division. In 2005 he was assigned to Indonesiaand joined the Company as Operating Director - Technical in charge of three
manufacturing plants. In 2009, he was appointed as a Director and General
Manager of PT Medifarma Laboratories. The following year, he was appointed
Managing Director at Medifarma as well as Director in Darya-Varia.
He graduated from University of the Philippines with a Bachelor of Science in
Industrial Pharmacy in 1984 and in the same year he also passed the Pharmacy
Board Licensure exam and completed the Management Development
program at the Asian Institute of Management and Blended Learning Course-
Health Leadership, organized by the World Bank and the Asian Institute of
Management.
ANGELITO CELSO CORSAME RACHO, JR.DirekturDirector
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Bapak Joseph Raymond A. Hilay ditunjuk sebagai Direktur Perseroan sejak Juni
2010. Beliau memulai karir di Grup Unilab tahun 1989 memegang berbagai
posisi penting di Operasional Obat Resep, Institutional Business Management ,
Trade Marketing, Customer Business Solutions dan jaringan Regional sampai
2005. Pada 2006-2007, beliau ditugaskan ke Vietnam sebagai DistributorRelations dan Trade Marketing Head di United Pharma ( Vietnam), Inc. Kemudian,
pada 2008-2009, beliau dipindahkan ke Indonesia dan bergabung dengan
Perseroan sebagai Distribution Head . Tahun 2010, beliau dipromosikan sebagai
Marketing & Operating Director– Ethical and Trade.
Beliau memperoleh gelar Liberal Arts Economics dari San Beda College
pada 1989 dan meraih gelar Master dalam bidang Research & Development
Management dari University of the Philippines tahun 2000.
Mr. Joseph Raymond A. Hilay was appointed as Director of Darya-Varia in
June 2010. He started his career in the Unilab Group in 1989 with various key
positions in Ethical Operations, Institutional Business Management, Trade
Marketing, Customer Business Solutions and Regional Chains until 2005. In
2006 to 2007, Mr. Hilay was assigned to Vietnam as the Distributor Relationsand Trade Marketing Head at United Pharma (Vietnam), Inc. Then, in 2008 to
2009, he moved to Indonesia and joined the Company as Distribution Head. I n
2010, he was promoted to Marketing & Operating Director - Ethical and Trade.
Mr. Hilay earned a Liberal Arts Degree in Economics of San Beda College in 1989
and earned a Master degree in Research & Development Management from the
University of the Philippines in 2000.
JOSEPH RAYMOND ACUNA HILAYDirekturDirector
Direksi
Board of Directors
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Ibu Yustina E. Setyowati menjabat sebagai Direktur Perseroan pada Mei
2012. Beliau memulai kariernya di tahun 1994 di bidang manajemen produk
PT Schering AG, kemudian di tahun 2001 bergabung dengan PT Medifarma
Laboratories, bagian dari Grup Unilab, di bagian Product Management . Beliau
kemudian menduduki berbagai posisi manajerial di Grup Unilab, termasuksebagaiHead of Ethical Marketing & Sales Operations di United Pharma (Vietnam)
Inc. (2001 – 2004), kemudian bergabung dengan Darya-Varia menduduki
berbagai posisi dari Division Manager of Corporate Product Portfolio Planning
and Ethical Sales & Marketing of Gastro Division (2007 – 2008), Ethical Marketing
Director, Head of Corporate Product Portfolio Planning dan Health & Regulatory
Affairs dan pada 2012 diangkat sebagai Director -Business Development dan
Corporate Planning.
Beliau memperoleh gelar sarjana Teknik Industri bidang Agribisnis dari
Universitas Gadjah Mada pada 1993 dan gelar Magister Manajemen dari
Indonesian Institute for Management Development pada 2007.
Ms. Yustina E. Setyowati was appointed Director of Darya-Varia in May 2012.
She began her career in 1994 in Product Management of PT Schering AG,
moving in 2001 as Product Management of PT. Medifarma Laboratories, part of
the Unilab Group. Later in the Unilab Group, she held a variety of management
positions including Head of Ethical Marketing & Sales Operations of United
Pharma (Vietnam) Inc. (2001 to 2004), then joined Darya-Varia holding various
positions from Division Manager of Corporate Product Portfolio Planning and
Ethical Sales & Marketing of Gastro Division (2007 to 2008), Ethical Marketing
Director, Head of Corporate Product Portfolio Planning and Health & Regulatory
Affairs and in 2012 appointed as Business Development and Corporate Planning
Director.
Ms. Setyowati graduated with a Bachelor Degree in Agricultural Industrial
Engineering from Gadjah Mada University in 1993 and with a Master degree
in Management from the Indonesian Institute for Management Developmentin 2007.
Ibu Frida Oktaria Chalid diangkat sebagai Direktur Perseroan pada Mei 2012.
Beliau menjabat sebagai Direktur Legal dan Corporate Communications
sekaligus sebagai Corporate Secretary . Beliau memulai karirnya sebagai
Senior Lawyer di Kantor Konsultan Hukum Hutabarat, Halim & Rekan pada
1996-2000. Kemudian menjadi Senior Associate di Kantor Konsultan HukumMakes & Partners selama 2000-2001. Tahun 2001, beliau pindah ke PT Nestlé
Indonesia sebagai Legal Manager kemudian menjadi Head of Legal hingga
terakhir menjabat sebagai VP Industrial Relations & Outsourcing. Pada 2008,
beliau melanjutkan karir di PT Hutchison Ports Indonesia sebagai Head of Legal
and HR. Sejak 2011, beliau bergabung dengan Darya-Varia sebagai Operating
Director - Legal and Corporate Communications sekaligus menjabat Corporate
Secretary Perseroan. Beliau adalah anggota PERADI sejak tahun 2008 dan salah
seorang pendiri Indonesian Corporate Counsel Association.
Beliau meraih gelar Sarjana di bidang Hukum dari Universitas Trisakti dan
Master of Law dari University of New South Wales, Australia.
Ms. Frida Oktaria Chalid was appointed as Director of the Company in May
2012 and serves as Legal and Corporate Communications Director as well as
Corporate Secretary. She began her career as a Senior Lawyer with legal firm
Hutabarat, Halim & Partners from 1996-2000, then as a Senior Associate in the
legal firm Makes & Partners in 2000-2001. In 2001, she moved to PT Nestlé
Indonesia as Legal Manager then became Head of Legal until served as VP of
Industrial Relations & Outsourcing. In 2008, Ms. Chalid continued her career in
PT Hutchison Ports Indonesia as the Head of Legal and HR. She joined Darya-
Varia as Operating Director for Legal and Corporate Communications and as
Corporate Secretary in 2011. Since 2008, she is member of PERADI and one of
founders of Indonesian Corporate Counsel Association.
She holds a Bachelor of Law from Trisakti University and a Master of Law from
the University of New South Wales, Australia.
YUSTINA ENDANG SETYOWATIDirekturDirector
FRIDA OKTARIA CHALIDDirekturDirector
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Dari kiri ke kanan (From left to right):
Alex E. Jimenez (Audit Committee Member), Sunarto Prawirosujanto (Vice President Commissioner/
Independent Commissioner and Audit Committee Chairman) & Oscar E. Carag (Audit Committee Member)
KOMITE AUDITAudit Committee
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Profil Bapak Sunarto dijelaskan lebih rinci di bagian Dewan Komisaris.
Bapak Alex E. Jimenez diangkat sebagai anggota Komite Audit pada 2009.
Beliau memperoleh gelar BSC bidang Akuntansi dari Polytechnic University
of the Philippines pada Mei 1979. Beliau kemudian mengikuti program Master
Management di the Asian Institute of Management tahun 1996-1997 dan
memperoleh gelar Bachelor of Laws dari University of the East tahun 2007.
Bapak Jimenez bekerja di Imperial, De Guzman, Abalos & Co sebagai Manajer
Keuangan dan Administrasi tahun 1995-2002. Beliau kemudian menjadi
partner di B. Barsabal & Co., CPAs tahun 2002-2005 dan melanjutkan karirnya
sebagai partner di Senturias, Jimenez & Co., CPAs tahun 2005-2010. Sejak 2010
hingga saat ini, Bapak Jimenez menjabat sebagai Senior Partner di Senturias,
Jimenez & Co., CPAs.
Mr. Alex E. Jimenez was appointed to the Audit Committee in 2009. He
graduated from BSC – Accounting Polytechnic University of the Philippines in
May 1979. He attended a Master Management program in the Asian Institute
of Management in 1996-1997 and attended the University of the East in a
Bachelor of Laws from 2005-2007.
Mr. Jimenez worked at Imperial, De Guzman, Abalos & Co as Finance and
Administrative Manager from 1995 until 2002. He was a Partner in B. Barsabal &
Co., CPAs from 2002 until 2005. He continued his career as Partner in Senturias,
Jimenez & Co., CPAs from 2005 until 2010. Mr. Jimenez served as Senior Partner
in Senturias, Jimenez & Co., CPAs from 2010 until now.
Mr. Sunarto profile is explained in details in Board of Commissioners
information.
Mr. Oscar E. Carag was appointed to the Audit Committee on June 2010.
Mr. Carag obtained his Bachelor of Science in Business Administration in
Accounting from the University of the East, Manila, Philippines and is a Certified
Public Accountant in the Philippines. Mr. Carag started his career in 1976 in
SyCip, Gorres, Velayo & Co., Certified Public Accountants. In 1983 until 1997, he
developed his career mostly in Pepsi Group with assignments in Philippines,
United Arab Emirates and Indonesia, his last position in Pepsi Group as Chief
Finance Officer. In 1992 to 1994, he joined RBK Holdings Inc., Sports RBK
Philippines. In 1997 until 2001, he joined First Pacific Management Services
Ltd., Hong Kong and assigned as Finance Director of PT Darya-Varia Laboratoria
Tbk. After Darya-Varia was acquired by Unilab Group, he remained as Finance
Director until 2009. Then, he is currently a Managing Director of Oscar E. Carag
Management.
Bapak Oscar E. Carag diangkat sebagai anggota Komite Audit pada Juni
2010. Beliau memperoleh gelar Bachelor of Science in Business Administration
bidang Akuntansi dari University of the East, Manila, Filipina dan merupakan
Akuntan Publik bersertifikat di Filipina. Beliau mengawali karirnya pada tahun
1976 di Kantor Akuntan Publik SyCip, Gorres, Velayo & Co. Tahun 1983 hingga
1997, beliau mengembangkan karirnya sebagian besar di Grup Pepsi dengan
penugasan di Filipina, Uni Emirates Arab dan Indonesia, hingga terakhir
menempati posisi Chief Finance Officer . Tahun 1992 hingga 1994, beliau sempat
bergabung dengan RBK Holdings Inc., Sports RBK di Filipina. Tahun 1997
hingga 2001, beliau bergabung dengan First Pacific Management Services Ltd,
Hong Kong dan ditugaskan sebagai Finance Director PT Darya-Varia Laboratoria
Tbk. Setelah Darya-Varia diambil alih oleh Grup Unilab, beliau tetap menjabat
sebagai Finance Director hingga 2009. Kemudian sejak 2009 hingga sekarang
beliau menjabat sebagai Managing Director Oscar E. Carag Management.
SUNARTO PRAWIROSUJANTOKetua Komite AuditAudit Committee Chairman
OSCAR E. CARAGAnggota Komite AuditAudit Committee Member
ALEX E. JIMENEZAnggota Komite AuditAudit Committee Member
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Laporan Tahunan 2012 PT Darya-Varia Laboratoria Tbk182
Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
STRUKTUR PEMEGANG SAHAMShareholding Structure
92.66%
PT Darya-Varia Laboratoria Tbk
7.34%
Blue Sphere Singapore Pte. Ltd. Public
100%
PT Pradja Pharin
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
DEWAN KOMISARIS Board of Commissioners
Jakarta, 8 April 2013
DIREKSIBoard of Directors
We, the undersigned, declared that all information in this Annual
Report of PT Dar ya-Varia Laboratoria Tbk year 2012 has been disclosed
in a complete manner and are fully responsible for the accuracy of the
content of this annual report.
This is our declaration, which has been made truthfully.
Kami yang bertanda tangan di bawah ini menyatakan bahwa semua
informasi dalam laporan tahunan PT Darya-Varia Laboratoria Tbk
tahun 2012 telah dimuat secara lengkap dan bertanggung jawab
penuh atas kebenaran isi laporan tahunan perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya.
Manuel Paras EngwaKomisaris
Commissioner
Laksamana Madya (Purn.)Soedibyo RahardjoKomisaris Independen
Independent Commissioner
Sonny KalonaKomisaris Independen
Independent Commissioner
Mariano John L. Tan, Jr.Komisaris
Commissioner
Clinton Andrew Campos HessKomisaris
Commissioner
Jocelyn Campos HessPresiden Komisaris
President Commissioner
Sunarto PrawirosujantoWakil Presiden Komisaris & Komisaris Independen
Vice President Commissioner & Independent Commissioner
Charles Robert B. DavisWakil Presiden DirekturVice President Director
Eric Albert GotuacoPresiden DirekturPresident Director
Benjamin Wang YapDirekturDirector
Carlos Olivares NavaDirekturDirector
Romeo Laranjo BatoDirekturDirector
Marlia Hayati GoestamDirekturDirector
Yustina Endang SetyowatiDirekturDirector
Frida Oktaria ChalidDirekturDirector
Reynaldo Lansang DavadillaDirekturDirector
Joseph Raymond A. HilayDirekturDirector
Angelito Celso C. Racho, Jr.DirekturDirector
SURAT PERNYATAAN ANGGOTA DEWAN KOMISARIS DAN DIREKSITENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN PERIODE 2012PT DARYA-VARIA LABORATORIA TBKStatement by Members of the Board of Commissioners and the Board of Directors
Regarding Responsibility for the 2012 Annual Report of PT Darya-Varia Laboratoria Tbk
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PT Darya-Varia Laboratoria Tbk 2012 Annual Report 185
INFORMASI PERSEROAN LAINNYAOther Corporate Information
Perseroan
The Company
PT Darya-Varia Laboratoria Tbk
Bidang Usaha: Industri Farmasi
Berkedudukan di Jakarta, Indonesia
PT Darya-Varia Laboratoria Tbk
Line of Business: Pharmaceutical Industry
Domiciled in Jakarta, Indonesia
Pendirian
Founded
5 February 1976
Kantor Pusat
Head Office
Talavera Office Park, 8th-10th Floor
Jl. Letjen T. B. Simatupang Kav. 22-26
Jakarta 12430, Indonesia
Tel : +62(0)21 759 24500
Fax : +62(0)21 759 24501
E-mail : [email protected]
Website : www.darya-varia.com
Bank Utama
Major Bank
HSBCBCA
Pabrik
Factories
PT Darya-Varia Laboratoria Tbk
Jl. Mercedes Benz No. 105
Desa Cicadas, Gunung Putri, Citeureup
Bogor 16964, Indonesia
Tel : +62(0)21 867 0448
+62(0)21 867 1038
Fax : +62(0)21 867 2758
PT Pradja Pharin (Prafa)
Karang Asem, Citereup
Bogor 16810, Indonesia
Tel : +62(0)21 875 8539
+62(0)21 875 8540
+62(0)21 875 1066
Fax : +62(0)21 875 4094
Distributor Utama
Main Distributor
PT Anugerah Pharmindo Lestari
Jl. Pulolentut Kav. II / E-4
Kawasan Industri Pulo Gadung
Jakarta 13011, Indonesia
Tel : +62(0)21 460 8820
Fax : +62(0)21 460 9342
E-mail : [email protected]
Biro Administrasi Efek
Share Registrar
PT Sharestar IndonesiaGedung Citra Graha, 2nd Floor
Jl. Jend. Gatot Subroto Kav. 35-36
Jakarta 12950, Indonesia
Tel : +62(0)21 527 7966
Fax : +62(0)21 527 7967
Pencatatan Saham
Stock Listing
Saham biasa atas nama yang dikeluarkan
Perseroan, tercatat pada Bursa Efek
Indonesia dengan kode saham DVLA
The Company’s ordinary shares are listed at
the Indonesia Stock Exchange, stock code
DVLA
Hubungi Kami
Contact Us
Frida O. Chalid
Corporate Secretary
Talavera Office Park, 8th-10th Floor
Jl. Letjen T.B. Simatupang Kav . 22-26
Jakarta 12430, Indonesia
Tel : +62(0)21 759 24500
Fax : +62(0)21 759 24501
E-mail : [email protected]
Website : www.darya-varia.com
Auditor Independen
Independent Auditor
Purwantono, Suherman & Surja(Ernst & Young Global)
Indonesia Stock Exchange Building
Tower 2, 7th Floor
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190, Indonesia
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Corporate Prole Management ReportBusiness and
Operational ReviewCorporate Governance Financial Review Corporate Information
Entitas Anak/Subsidiary
PT Pradja Pharin (Prafa) Talavera Office Park, 8th-10th FloorJl. Letjen T.B. Simatupang Kav. 22-26Jakarta 12430, Indonesia Tel : (021) 759 245 00Fax : (021) 759 245 01
Distributor/Distributor
APL Pusat JakartaGedung Graha Atrium Lantai 12Jl. Senen Raya No. 135Jakarta 10410, Indonesia Tel : (021) 345 6008Fax : (021) 345 6088, 345 6169
Kantor Cabang Distributor/Distributor Branch Offices
1. JAKARTAJl. Pulolentut Kav. II E/4
Kawasan Industri Pulogadung Jakarta 13920 Tel : (021) 460 8820, 460 9343,
460 3975 (Hunting) Fax : (021) 460 8850, 461 9929 2. BANDUNG
Jl. Terusan Holis RT 01/RW 10 Kelurahan Margahayu Utara Kec. Babakan Ciparay, Bandung 40224 Tel : (022) 8544 0004–09 (Hunting) Fax : (022) 8544 0010–11 3. SEMARANG
Jl. Candi Raya Barat Blok 9 No. 2Kawasan Industri Candi Ngaliyan
Semarang 50146 Tel : (024) 761 6850–54 Fax : (024) 761 6855, 762 5264 4. SURABAYA
Jl. Berbek Industri I No. 1Gudang A-C Waru, Sidoarjo 61256
Tel : (031) 843 9839 (Hunting) Fax : (031) 843 9908
5. MEDANJl. Pertahanan No. 108
Kec. Patumbak, Kab. Deli Serdang, Medan Tel : (061) 788 1189, 788 1267, 7881268 Fax : (061) 7881946 (Kantor) Fax : (061) 7881947 (Gudang) 6. PALEMBANG
Jl. Tembusan Patal Pusri No. 117 RT 01
Palembang 30114 Tel : (0711) 719 139-41 Fax : (0711) 719 014–15 7. MAKASSAR
Jl. Kima 10/T-1A Kawasan Industri Makassar (KIMA) Makassar 90241 Tel : (0411) 516 100, 516 068, 516 136,
516 082, 516 086 Fax : (0411) 513 525
8. BANJARMASINJl. Jend. Ahmad Yani Km 10,2 RT 02
Ds. Sungai Lakum, Kec. Kertak HanyarKab. Banjar, Kalimantan Selatan 70654
Tel : (0511) 422 1117, 422 1202, 422 1203 Fax : (0511) 422 1117
9. DENPASAR
Jl. Cargo Permai No. 88 XXX Denpasar, Bali 80116 Tel : (0361) 414 422, 414 433, 414 455 Fax : (0361) 414 151
10. BANDAR LAMPUNGJl. Tembesu No. 8 A/28Campang Raya, Tanjung Karang Timur
Bandar Lampung 35122 Tel : (0721) 740 7401, 769 9053, 769 9054 Fax : (0721) 769 9051
11. SAMARINDA Jl. Teuku Umar Blok H No. 8–9
Komp. Pergudangan, Samarinda 75126 Tel : (0541) 272 100, 273 100, 274 718 Fax : (0541) 274 100, 274 715
12. PADANG
Jl. By Pass Baru KM 10, Gunung Sarik Kec. Kuranji Padang 25158 Tel : (0751) 495 804, 495 805
Fax : (0751) 274 100 13. PONTIANAK
Jl. Arteri Supadio No. 55 KM 13.5 Pontianak 78391 Tel : (0561) 721 825, 722 377, 722 877 Fax : (0561) 722 858 14. BANDA ACEH Jl. Ir. Moh. Taher No. 15 Lueng Bata, Banda Aceh 23247
Tel : (0651) 637 727 Fax : (0651) 637 727
15. PEKANBARUKomplek Pergudangan Angkasa I Blok E9–E10
Jl. SM. Amin RT 003 RW 008Kel. Simpang Baru, Kec. Tampan
Pekanbaru 28293 Tel : (0761) 787 5891, 787 5892
Fax : (0761) 787 5893, 787 5894
16. SOLOJl. Brigif 6 No. KC-9 RT 01 RW 01
Palur, Mojolaban Sukoharjo Solo, Jawa Tengah Tel : (0271) 827 616 Fax : (0271) 825 100
17. MALANGJl. Taman Tenaga Kav. 6, Malang 65125
Tel : (0341) 417 350, 417 345, 417 375Fax : (0341) 417 357
18. MANADOJl. Pingkan Matindas No. 57AKomp. Pabrik Multifood Manado 95127
Tel : (0431) 853 140, 850 885, 851 849 877 808, 850 459 Fax : (0431) 850 884
19. JAYAPURAJl. Kelapa Dua Entrop No. 21–22
Kel. Ardipura, Distrik Jayapura 99224 Tel : (0967) 551 000, 550 963, 550 921 Fax : (0967) 550 707
20. KUPANGJl. Samratulangi V, RT 019 RW 07Kel. Oesapa Barat, Kec. Kelapa Lima
Kupang Tel : (0380) 808 4016, 826 514
Fax : (0380) 826 514
21. CIREBON
Jl. Katiyasa No. 7A Kav. 5Dukuh Semar, Cirebon 45111 Tel : (0231) 480 231, 480 232, 480 228
Fax : (0231) 487 337
22. JAMBIJl. H. Adam Malik No. 57, 104–105Kel. Handil Jaya, Kec. Jelutung, Jambi 36137
Tel : (0741) 41 197 (Hunting) Fax : (0741) 40 867
23. TANGERANGJl. Raya Serpong, Gg. Ki Dami No. 1 Priyang
RT 15 RW 05 Pondok Jagung, Serpong, Tangerang 15326 Tel : (021) 5315 2230 ( Hunting ) Fax : (021) 5315 2238, 537 2917
24. BOGOR
Jl. K. H. Abdullah Bin Nuh, RT 004 RW 007 Kel. Sindang Barang, Kec. Bogor Barat Bogor 16117 Tel : (0251) 862 6263, 862 6171/91 Fax : (0251) 862 6050
25. YOGYAKARTAJl. Wates KM 5.5, Bodeh, Ambarketawang
Gamping Sleman, DI Yogyakarta 55294 Tel : (0274) 649 9770 Fax : (0274) 649 9771
26. BATAMKompleks Ruko Taman Niaga Sukajadi
Blok H1 No. 6 & Blok I 1 No. 1, Sukajadi Batam 29400 Tel : (0778) 737 2214 Fax : (0778) 737 2215
27. JEMBERJl. Letjen Sutoyo No. 138Kel. Kranjingan, Kec. Sumbersari
Kab. Jember, Jawa Timur Tel : (0331) 338 295, 332 388 Fax : (0331) 338 296
28. PALUJl. Poe Bongo No. 65, Palu 94224
Tel : (0451) 425 457, 456 067 Fax : (0451) 456 061
Surabaya Distribution Centre Jl. Berbek Industri I No. 1 Gudang A-C Sidoarjo 61256 Tel : (031) 848 2335, 848 2336, 848 2337 Fax : (031) 843 2024 (Gudang B)
(031) 843 7101 (Gudang C)
Jakarta Distribution Centre Jl. Boulevard BGR No.1, Kelapa Gading Jakarta 14240 Tel : (021) 451 6066, 451 6075-76 Fax : (021) 451 6065
National Distribution Centre Jl. Pulolentut Kav. II E/4 Kawasan Industri Pulogadung, Jakarta 13920 Tel : (021) 460 8820 (Hunting) Fax : (021) 461 8110, 460 9018
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Other Corporate Information
7/23/2019 2012 Annual Report PT. Darya Varia Laboratoria Tbk
http://slidepdf.com/reader/full/2012-annual-report-pt-darya-varia-laboratoria-tbk 189/190
7/23/2019 2012 Annual Report PT. Darya Varia Laboratoria Tbk
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Annual Report2012Laporan Tahunan