Contoh laporan keuangan by Ferry Rinaldi

PT. ABCD HOLDING DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 (Angka dalam tabel dinyatakan dalam Rupiah)

PT. ABCD HOLDING AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION SEPTEMBER 30, 2012 AND DECEMBER 31, 2011 (Figures in tables stated in Rupiah) Catatan/ Note

30 September/ September 30, 2012

31 Desember / December 31, 2011 ASSETS

ASET ASET LANCAR Kas dan setara kas Piutang usaha Pihak berelasi - setelah dikurangi penyisihan piutang ragu-ragu sebesar Rp 0. tahun 2012 dan Rp. 13.826.885.424 tahun 2011 Pihak ketiga - setelah dikurangi penyisihan piutang ragu-ragu sebesar Rp 2.065.623.566 tahun 2012 dan Rp 2.623.298.627 tahun 2011 Piutang lain-lain Pihak berelasi Pihak ketiga Persediaan - setelah dikurangi penyisihan penurunan nilai persediaan sebesar Rp 566.901.900 tahun 2012 dan 2011 Pajak dibayar di muka Uang muka dan biaya dibayar di muka pihak ketiga

10,831,597,825

8,675,655,945

150,396,596,571

103,996,532,485

34 8

28,682,360,314 9,250,273,774

24,142,685,893 8,785,561,941

7 9

8 10.34 34 35

11 31 33

JUMLAH ASET Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian

Contoh Laporan Keuangan

188,615,654,800

CURRENT ASSETS Cash and cash equivalents Trade accounts receivable Related parties - net of allowance for doubtful accounts of

Jumlah Aset Lancar ASET TIDAK LANCAR Piutang lain-lain Pinjaman kepada pihak berelasi Uang muka investasi Pihak berelasi Pihak ketiga Aset tetap - setelah dikurangi akumulasi penyusutan sebesar Rp. 287.085.043.661 tahun 2012 dan Rp 242.933.239.287 tahun 2011 Aset pajak tangguhan Goodwill Aset lain-lain Jumlah Aset Tidak Lancar

196,115,883,484

Rp Rp 0. in 2012 and Rp. 13.826.885.424 in 2011

Third parties - net of allowance for doubtful accounts of Rp Rp 2.065.623.566 in 2012 Rp 2.623.298.627 in 2011

Other receivables Related parties Third parties Inventories - net of allowance for decline in value of Rp Rp 566.901.900 in 2012 and 2011

20,521,578,990 33,747,226,276

7,542,559,907 34,822,068,932

19,762,857,840

9,630,834,091

Prepaid taxes Advance payment and prepaid expenses to third parties

469,308,375,074

386,211,553,994

Total Current Assets

6,373,305,200 143,623,106,828

6,573,630,000 127,697,532,236

23,192,792,441 4,000,000,000

139,399,574,372 39,675,789,989 16,640,205,085 6,341,505,358 352,053,486,832

130,648,966,615 27,249,206,488 16,640,205,085 11,172,258,028 347,174,590,893

821,361,861,905 -

733,386,144,887

NON CURRENT ASSETS Other receivables Loans to related party Advances for investment Related parties Third parties Property and equipment - net of accumulated depreciation of Rp. 287.085.043.661 in 2012 and Rp 242.933.239.287 in 2011

Deferred tax assets Goodwill Other assets Total Non Current Assets TOTAL ASSETS

See accompanying notes to consolidated financial statement which are an integral part of the consolidated financial statements

PT. ABCD HOLDING DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 (Angka dalam tabel dinyatakan dalam Rupiah)

PT. ABCD HOLDING AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION SEPTEMBER 30, 2012 AND DECEMBER 31, 2011 (Figures in tables stated in Rupiah) Catatan/ Note

31 Desember/ 31 December 2011

30 September/ September 30, 2012

LIABILITIES AND EQUITY

LIABILITAS DAN EKUITAS LIABILITAS JANGKA PENDEK Utang usaha Pihak berelasi Pihak ketiga Utang Lain-lain Pihak berelasi Pihak ketiga Utang pajak Utang Leasing Utang Dividen Beban akrual Liabilitas derivatif

Pinjaman bank yang jatuh tempo dalam satu tahun

Jumlah Liabilitas Jangka Pendek

LIABILITAS JANGKA PANJANG Pinjaman bank jangka panjang Liabilitas imbalan kerja Jaminan pelanggan Pendapatan tangguhan Liabilitas derivatif jangka panjang Jumlah Liabilitas Jangka Panjang

CURRENT LIABILITIES Accounts payable Related parties Third parties Other payable Related parties Third parties Taxes payable Leasing Payable Dividend payable Accrued expenses Derivative liabilities

1,012,629,876 70,903,892,624

5,797,590,553 36,158,225,531

3,719,053,944 5,224,680,799 41,125,261,072 1,321,476,723 61,925,373,455 667,451,033 49,512,647,155 235,412,466,680

5,185,956,414 30,537,747,207 59,508,386,492 1,486,805,670 39,167,144,577 177,841,856,444

172,204,766,921 48,304,755,306 3,411,120,420 7,315,866,806 231,236,509,454

175,227,197,791 42,830,358,856 1,718,427,319 1,110,471,301 2,290,531,460 223,176,986,727

LONG - TERM LIABILITIES Long-term bank loans Employee benefit obligations Customer deposit Unearned revenue Long-term derivative liabilities Total Noncurrent Liabilities

466,648,976,134 (1)

401,018,843,171

TOTAL LIABILITIES

13 14 36 15

15 16 37 35 35

JUMLAH LIABILITAS

Current maturity of long-term bank loans

Total Current Liabilities

EQUITY Capital stock - par value of Rp 100 per share in 2012 and 2011 Authorized capital - 7. 500,000 shares Issued and fully paid capital -

EKUITAS Modal saham - nilai nominal Rp 100 per saham per 2012 dan 2011 Modal dasar - 7.500.000 saham Modal ditempatkan dan disetor penuh 2.086.950.000 saham per 2012 dan 2011

208,695,000,000

Selisih kurs atas modal disetor Tambahan modal disetor

18 19

2,701,493,471 46,613,341,011

2,701,493,471 48,016,769,100

Selisih nilai transaksi restrukturisasi entitas sepengendali Selisih perubahan equity entitas anak

21 20

(86,324,611,990) (29,417,187,959)

(86,324,611,990) -

22 36

(36,893,264,633) (4,488,104,448) 127,305,205,405 228,191,870,856 126,521,014,916 354,712,885,772

(22,760,235,806) (2,290,531,460) 70,471,866,318 218,509,749,633 113,857,552,083 332,367,301,716

Foreign exchange difference on paid in capital Additional paid-in capital Difference in value of restructuring transaction of entities under common control Difference of Change in subsidiary Equity Difference in value equity transaction with non controling interest Hedge revaluation reserve Retained earnings Total Non-controlling interest Total Equity

821,361,861,905

733,386,144,887

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

Selisih nilai transaksi ekuitas entitas sepengendali Cadangan revaluasi lindung nilai Saldo laba Jumlah Kepentingan nonpengendali Jumlah Ekuitas

JUMLAH LIABILITAS DAN EKUITAS Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian

Contoh Laporan Keuangan

2.086.950.000 shares in 2012 and 2011

See accompanying notes to consolidated financial statement which are an integral part of the consolidated financial statements -

PT. ABCD HOLDING DAN ENTITAS ANAK LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (Angka dalam tabel dinyatakan dalam Rupiah)

PT. ABCD HOLDING AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE PERIOD NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011 (Figures in tables stated in Rupiah)

Catatan/ 30 September / 30 September / Note September 30, 2012 September 30, 2011 PENDAPATAN BEBAN USAHA Pergudangan dan penunjang penerbangan Perbengkelan penerbangan Katering Perdagangan Umum dan administrasi Jumlah Beban Usaha

744,560,496,200

558,401,016,946

23 24 25 26 27

352,457,905,696 46,496,829,755 129,647,837,606 11,311,185,827 18,298,902,916 558,212,661,800

335,139,899,940 39,142,847,056 28,183,527,623 16,472,601,143 12,589,041,472 431,527,917,235

186,347,834,400

126,873,099,711

11,612,497,006 -13,890,653,618 -2,996,994,825 -745,037,183 -6,020,188,619

7,800,936,187 -6,822,807,053 10,332,499,523 -1,893,762,571 9,416,866,085

180,327,645,781

136,289,965,796

INCOME BEFORE TAX

-56,335,574,625 12,426,583,499 -43,908,991,125

-36,550,937,724 1,419,367,568 -35,131,570,157

TAX BENEFIT (EXPENSE) Current Deferred Tax Expense

136,418,654,656

101,158,395,640

NET INCOME FOR THE YEAR

-2,197,572,988

(2,290,531,460)

OTHER COMPREHENSIVE INCOME Loss on derivative transaction

134,221,081,668

98,867,864,180

TOTAL COMPREHENSIVE INCOME

63,871,137,885 72,547,516,771 136,418,654,656

46,976,460,014 54,181,935,625 101,158,395,640

NET INCOME ATTRIBUTABLE TO: Owners of the Company Non-controlling interest TOTAL

44,685,928,554 54,181,935,625 98,867,864,180

TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO: Owners of the Company Non-controlling interest TOTAL

LABA SEBELUM POS KEUANGAN DAN LAIN-LAIN Penghasilan bunga Biaya keuangan (Keuntungan) kerugian selisih kurs Pendapatan (beban) lain-lain - bersih

LABA SEBELUM PAJAK PENGHASILAN (MANFAAT) BEBAN PAJAK PENGHASILAN Pajak kini Pajak tangguhan Beban pajak penghasilan

LABA BERSIH TAHUN BERJALAN PENDAPATAN KOMPREHENSIF LAIN Kerugian atas transaksi derivatif - bersih

JUMLAH PENDAPATAN KOMPREHENSIF LABA YANG DIATRIBUSIKAN KEPADA: Pemilik entitas induk Kepentingan nonpengendali JUMLAH

32 23

JUMLAH LABA KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN KEPADA Pemilik entitas induk Kepentingan nonpengendali JUMLAH Laba Per Saham Dasar

61,673,564,897 72,547,516,771 134,221,081,668 32

OPERATING EXPENSES Cargo handling and ground handling Aircraft release and maintenance Catering Trading General and administrative Total Operating Expenses INCOME BEFORE FINANCIAL AND OTHER ITEMS Interest income Finance cost Gain (loss) on foreign exchange Other gains (losses) - net

Basic Earnings Per Share

See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statement

Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian tidak terpisahkan dari laporan keuangan konsolidasian

Contoh Laporan Keuangan

REVENUES

25, 31

PT. ABCD HOLDING AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

PT. ABCD HOLDING DAN ENTITAS ANAK LAPORAN ARUS KAS KONSOLIDASIAN

FOR THE PERIOD NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011

UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011

(Figures in table stated in Rupiah)

(Angka dalam table dinyatakan dalam Rupiah)

30 September / September 30, 2012

30 September / September 30, 2011

707,260,610,157

535,623,457,184

(553,134,585,479) 154,126,024,678 (8,820,839,525) 3,106,247,861 (42,908,151,973) 1,059,795,376

(383,753,257,382) 151,870,199,802 (468,677,437) 1,123,334,499 (40,040,860,275) -

106,563,076,417

112,483,996,589

Net Cash Flows Provided by Operating Activities

(21,223,273,751) 765,988,792 4,000,000,000 (14,132,763,570)

(24,952,623,709) 357,066,882 (57,593,585,352) (29,057,860,000)

CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property and equipment Proceeds of sale of assets Payment of adances Cancellation of investment Investment in mandatory convertible bond

(30,590,048,529)

(111,247,002,179)

Net Cash Flows Used in Investing Activities

ARUS KAS DARI AKTIVITAS PENDANAAN Pemberian pinjaman kepada pihak berelasi Penerimaan pinjaman sementara Pembayaran pinjaman bank Pembayaran pinjaman sementara Penerimaan pinjaman bank Pembayaran dividen

(21,433,907,600) (47,039,996,178)

(132,398,467,764) 207,808,200,000 (131,078,523,679) 130,616,100,000 (106,649,712,303)

CASH FLOWS FROM FINANCING ACTIVITIES Loan granted to related party Proceeds of bridging loan Payment of bank loan Payment of bridging loan Proceeds of bank loan Payment of dividend

Arus Kas Bersih Diperoleh Dari (Digunakan Untuk) Aktivitas Pendanaan

(68,473,903,778)

(31,702,403,746)

Net Cash Flows Provided by (Used in) Financing Activities

7,499,124,110

(30,465,409,336)

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

(808,309,774)

(276,185,521)

Effect of foreign exchange rate changes

SALDO KAS DAN SETARA KAS AWAL TAHUN

189,425,069,148

124,201,788,656

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR

SALDO KAS DAN SETARA KAS AKHIR PERIODE

196,115,883,484

93,460,193,799

CASH AND CASH EQUIVALENTS AT END OF PERIOD

ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas kepada pemasok dan karyawan Kas dihasilkan dari operasi Pembayaran bunga dan biaya bank Penerimaan Bunga Pembayaran pajak Pengembalian pajak Arus Kas Bersih Diperoleh dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS INVESTASI Pembelian aset tetap Hasil penjualan aktiva tetap Pembayaran advance Pengembalian investasi Investasi Arus Kas Bersih Digunakan untuk Aktivitas Investasi

KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS Pengaruh perubahan kurs mata uang asing

Cash paid to suppliers and employees Cash generated from operations Interest paid and bank charges Interest received Taxes paid Tax refund

See accompanying notes to consolidated financial statement which are an integral part of the consolidated financial statements

Lihat catatan atas laporan keuangan konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi. 0

Contoh Laporan Keuangan

CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers

PT. ABCD HOLDING AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES EQUITY FOR THE PERIOD NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011 (Figures in tables stated in Rupiah)

PT. ABCD HOLDING DAN ENTITAS ANAK LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (Angka dalam tabel dinyatakan dalam Rupiah)

Selisih kurs atas modal disetor/ Foreign exchange difference on paid-in capital

Modal disetor/ Capital stock

Saldo per 31 Desember 2011 / Balance as of December 31 2011

208,695,000,000

2,701,493,471

Tambahan modal

disetor/Additional paid-in capital

48,016,769,100

Selisih nilai transaksi restrukturisasi entitas sepengendali/

Selisih nilai perubahan equity entitas anak

Difference in value of restructuring transactions of entities under common control

Difference in value Change of subsidiary Equity

-86,324,611,990

Cadangan Difference in revaluasi lindung value of equity nilai/ transactions with Hedge revaluation non-controlling interest reserve

-22,760,235,806

Dividen/Dividends

Selisih nilai transaksi ekuitas entitas Pengendali Difference in value equity transaction with non controling interest

Selisih Perubahan ekuitas Anak/ Difference of Change in Subsidiary Equity

(29,417,187,959)

(1,403,428,089)

208,695,000,000

2,701,493,471

46,613,341,011

(86,324,611,990)

(29,417,187,959)

(36,893,264,633)

Jumlah pendapatan komprehensif / Total comperhensive income Saldo per 30 September 2012 Balance as of September 30, 2012

Selisih nilai transaksi ekuitas entitas sepengendali/

-8-

(14,133,028,827)

-2,290,531,460

Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/Equity Saldo laba/ Retained earnings

attributable to owners of the Company

Kepentingan nonpengendali/ Non-controlling interest

Jumlah ekuitas/ Total equity

70,467,089,020

218,504,972,335

113,857,552,083

332,367,301,717

(7,033,021,500)

(47,030,138,662)

(54,063,160,162)

(14,133,028,827)

(29,417,187,959)

-12,858,692,576

(42,275,880,535)

(2,197,572,988)

63,871,137,885

60,270,136,808

72,547,516,771

132,817,653,580

(4,488,104,448)

127,305,205,404

228,191,870,856

126,516,237,616

354,712,885,772