NPM : 21207316
Dosen : Masodah,Dr
Kasus Translasi Mata Uang Asing
PT. KALBE FARMA Tbk. dan Anak Perusahaan
Neraca Konsolidasi 31 Desember 2007
| Pos | Rp | CR | Devaluasi | Current | Moneter | Temporal |
| ($) | CR ($) | non current | non moneter | |||
| Aktiva | ||||||
| Aktiva Lancar | ||||||
| Kas dan setara kas | 1.116.346.134.197 | 113.912.871 | 124.038.459 | 113.912.871 | 113.912.871 | 113.912.871 |
| Investasi Jk.Pendek-bersih | 175.833.152.370 | 17.942.158 | 19.537.017 | 17.942.158 | 17.942.158 | 17.942.158 |
| Piutang Usaha | 869.572.349.473 | 88.731.872 | 96.619.150 | 88.731.872 | 88.731.872 | 88.731.872 |
| Piutang lain-lain | 57.501.290.031 | 5.867.479 | 6.389.032 | 5.867.479 | 5.867.479 | 5.867.479 |
| Persediaan - bersih | 1.427.067.984.707 | 145.619.182 | 158.563.109 | 145.619.182 | 158.563.109 | 158.563.109 |
| Aktiva lancar lainnya | 113.686.715.546 | 11.600.685 | 12.631.857 | 11.600.685 | 12.631.857 | 12.631.857 |
| Jumlah aktiva lancar | 3.760.007.626.324 | 383.674.247 | 417.778.625 | 383.674.247 | 397.649.347 | 397.649.347 |
| Aktiva tidak lancar | ||||||
| Piutang hubungan istimewa | 7.881.257.877 | 804.210 | 875.695 | 804.210 | 804.210 | 804.210 |
| Investasi Jk.Panjang | 703.556.143 | 71.791 | 78.173 | 78.173 | 78.173 | 78.173 |
| aktiva pajak tangguhan-bersih | 31.108.605.528 | 3.174.348 | 3.456.512 | 3.456.512 | 3.456.512 | 3.456.512 |
| Tagihan restitusi pajak penghasilan | 21.115.908.317 | 2.154.685 | 2.346.212 | 2.346.212 | 2.346.212 | 2.346.212 |
| Aktiva tetap | 1.204.147.773.194 | 122.872.222 | 133.794.197 | 133.794.197 | 133.794.197 | 133.794.197 |
| aktiva tidak berwujud-bersih | 71.023.152.501 | 7.247.260 | 7.891.461 | 7.891.461 | 7.891.461 | 7.891.461 |
| Uang muka pembelian aktiva tetap | 26.311.521.501 | 2.684.849 | 2.923.502 | 2.923.502 | 2.923.502 | 2.923.502 |
| Rugi transaksi penjualan dan | 900.020.787 | 91.839 | 100.002 | 100.002 | 100.002 | 100.002 |
| penyewaan kembali di tangguhkan | ||||||
| Aktiva tidak lancar lainnya | 15.013.084.781 | 1.531.947 | 1.668.121 | 1.668.121 | 1.668.121 | 1.668.121 |
| Jumlah aktiva tidak lancar | 1.378.204.880.629 | 140.633.151 | 153.133.876 | 153.062.390 | 153.062.390 | 153.062.390 |
| Jumlah aktiva | 5.138.212.506.953 | 524.307.398 | 570.912.501 | 536.736.637 | 550.711.737 | 550.711.737 |
| Kewajiban dan ekuitas | ||||||
| Kewajiban Lancar | 754.629.114.054 | 77.002.971 | 83.847.679 | 77.002.971 | 77.002.971 | 77.002.971 |
| Kewajiban tidak lancar | 366.559.019.698 | 37.403.982 | 40.728.780 | 37.403.982 | 37.403.982 | 37.403.982 |
| Jumlah kewajiban | 1.121.188.133.752 | 114.406.952 | 124.576.459 | 114.406.952 | 114.406.952 | 114.406.952 |
| Good Will Negatif | 350.891.886 | 35.805 | 38.988 | 35.805 | 35.805 | 35.805 |
| Hak Minoritas atas aktiva bersih | 629.811.540.114 | 64.266.484 | 69.979.060 | 64.266.484 | 64.266.484 | 64.266.484 |
| Ekuitas | 3.386.861.941.228 | 345.598.157 | 376.317.993 | 358.027.396 | 372.002.496 | 372.002.496 |
| Jumlah kewajiban dan ekuitas | 5.138.212.506.980 | 524.307.399 | 570.912.501 | 536.736.637 | 550.711.737 | 550.711.737 |
Berdasarkan perhitungan diatas dapat diketahui bahwa perusahaan PT Kalbe Farma Tbk. mengalami keuntungan akibat translasi. Apabila diketahui Kurs Current = 9.800 dan kurs historis = 9.000.
Mengalami keuntungan sebesar $ 30.719.836 (376.317.993-345.598.157)
Mengalami keuntungan sebesar $ 12.429.239 (358.027.396-345.598.157)
Mengalami keuntungan sebesar $ 26.404.339 (372.002.496-345.598.157)
Mengalami keuntungan sebesar $ 26.404.339 (372.002.496-345.598.157)
