ANALISIS LAPORAN KEUANGAN

TRANSLATE/TERJEMAHAN

ANALISIS

LAPORAN KEUANGAN

HALAMAN:

L 18

Oleh:

Syarif                          (NIM. 109204028, Angkatan  2010)

Sulaeman                     (NIM. 109204027, Angkatan  2010)

                                          

UNIVERSITAS NEGERI MAKASSAR

MAKASSAR

2012

Untuk tahun yang berakhir 31 Desember,

2006

2005

2004

Aktivitas Operasi

Laba bersih

$ 1,353.4

$ 1,351.4

$ 1,327.1

Penyesuaian untuk merekonsiliasi sepengendali bersih desa ke kas bersih

 yang diperoleh dari operasi:

Restrukturisasi, setelah dikurangi kas

Penyusutan dan amortisasi

Keuntungan sebelum pajak atas penjualan non-core lini produk

Kompensasi berbasis saham beban

145.4

328.7

(46.5)

116.9

111.6

329.3

(147.9)

41.1

38.3

327.8

(26.7)

29.3

Kas dampak perubahan:

Piutang

Persediaan

Account akrual hutang dan Lain

Aset Lancar Lain  dan kewajiban

Kas bersih yang diperoleh dari operasi

(116.0)

(118.5)

149.9

8.2

1,821.5

(24.1)

(46.8)

152.7

17.1

1,784.4

(5.6)

(76.1)

80.1

60.1

1,754.3

Aktivitas Investasi

Belanja modal

Pembayaran untuk akuisisi, setelah dikurangi kas yang diperoleh

Penjualan non-inti lini produk

Pembelian surat berharga dan investasi

Hasil penjualan surat berharga dan investasi

Lain

Kas bersih yang digunakan Aktivitas Investasi

(476.4)

(200.0)

55.0

(1.2)

—

2.2

(620.4)

(389.2)

(38.5)

215.6

(20.0)

10.0

1.4

(220.7)

(348.1)

(800.7)

37.0

(127.7)

147.3

1.8

(1,090.4)

Aktivitas Investasi

Kepala pembayaran utang

Penerimaan dari penerbitan utang

Pembayaran kepada investor luar

dividen dibayarkan

Pembelian saham pembendaharaan

Penerimaan dari eksekusi opsi saham dan manfaat pajak berlebih

Kas bersih yang digunakan Aktivitas Investasi

Pengaruh perubahan kurs terhadap Kas dan setara kas

Kenaikan bersih Kas dan setara kas

Kas dan setara kas pada awal tahun

(1,332.0)

1,471.1

—

(677.8)

(884.7)

364.4

(1,059.0)

6.7

148.8

340.7

(2,100.3)

2,021.9

(89.7)

(607.2)

(796.2)

47.1

(1,524.4)

(18.2)

21.1

319.6

(753.9)

1,246.5

—

(536.2)

(637.9)

70.4

(611.1)

1.5

54.3

265.3

Kas dan setara kas akhir tahun

$

489.5

$

340.7

$

319.6

Kas Tambahan Arus Informasi

Pajak penghasilan yang dibayar

$

647.9

$

584.3

$

593.8

Pembayaran bunga

Kepala pembayaran utang ESOP, dijamin oleh Perusahaan

168.3

45.0

149.9

37.0

123.2

29.8

See Notes to Consolidated Financial Statements.

35

L18

deks

Indeks

Dollars in Millions Except Per Share Amounts

Consolidated Statements

of Cash Flows

For the years ended December 31,

2006

2005

2004

Operating Activities

Net income

$ 1,353.4

$ 1,351.4

$ 1,327.1

Adjustments to reconcile net income to net cash provided by operations:

Restructuring, net of cash

Depreciation and amortization

Gain before tax on sale of non-core product lines

Stock-based compensation expense

145.4

328.7

(46.5)

116.9

111.6

329.3

(147.9)

41.1

38.3

327.8

(26.7)

29.3

Cash effects of changes in:

Receivables

Inventories

Accounts payable and other accruals

Other non-current assets and liabilities

Net cash provided by operations

(116.0)

(118.5)

149.9

8.2

1,821.5

(24.1)

(46.8)

152.7

17.1

1,784.4

(5.6)

(76.1)

80.1

60.1

1,754.3

Investing Activities

Capital expenditures

Payment for acquisitions, net of cash acquired

Sale of non-core product lines

Purchases of marketable securities and investments

Proceeds from sales of marketable securities and investments

Other

Net cash used in investing activities

(476.4)

(200.0)

55.0

(1.2)

—

2.2

(620.4)

(389.2)

(38.5)

215.6

(20.0)

10.0

1.4

(220.7)

(348.1)

(800.7)

37.0

(127.7)

147.3

1.8

(1,090.4)

Financing Activities

Principal payments on debt

Proceeds from issuance of debt

Payments to outside investors

Dividends paid

Purchases of treasury shares

Proceeds from exercise of stock options and excess tax benefits

Net cash used in financing activities

Effect of exchange rate changes on Cash and cash equivalents

Net increase in Cash and cash equivalents

Cash and cash equivalents at beginning of year

(1,332.0)

1,471.1

—

(677.8)

(884.7)

364.4

(1,059.0)

6.7

148.8

340.7

(2,100.3)

2,021.9

(89.7)

(607.2)

(796.2)

47.1

(1,524.4)

(18.2)

21.1

319.6

(753.9)

1,246.5

—

(536.2)

(637.9)

70.4

(611.1)

1.5

54.3

265.3

Cash and cash equivalents at end of year

$

489.5

$

340.7

$

319.6

Supplemental Cash Flow Information

Income taxes paid

$

647.9

$

584.3

$

593.8

Interest paid

Principal payments on ESOP debt, guaranteed by the Company

168.3

45.0

149.9

37.0

123.2

29.8

See Notes to Consolidated Financial Statements.

35

L18