PT. ABCD HOLDING PT.

ABCD HOLDING
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 SEPTEMBER 30, 2012 AND DECEMBER 31, 2011
(Angka dalam tabel dinyatakan dalam Rupiah) (Figures in tables stated in Rupiah)

Catatan/ 30 September/ 31 Desember /

Note September 30, 2012 December 31, 2011

ASET ASSETS

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 5 196,115,883,484 188,615,654,800 Cash and cash equivalents
Piutang usaha Trade accounts receivable
Pihak berelasi - setelah dikurangi Related parties - net of allowance
penyisihan piutang ragu-ragu for doubtful accounts of
sebesar Rp 0. tahun 2012 Rp Rp 0. in 2012
dan Rp. 13.826.885.424 tahun 2011 34 10,831,597,825 8,675,655,945 and Rp. 13.826.885.424 in 2011
Pihak ketiga - setelah dikurangi Third parties - net of allowance
penyisihan piutang ragu-ragu for doubtful accounts of
sebesar Rp 2.065.623.566 tahun 2012 Rp Rp 2.065.623.566 in 2012
dan Rp 2.623.298.627 tahun 2011 6 150,396,596,571 103,996,532,485 Rp 2.623.298.627 in 2011
Piutang lain-lain Other receivables
Pihak berelasi 34 28,682,360,314 24,142,685,893 Related parties
Pihak ketiga 8 9,250,273,774 8,785,561,941 Third parties
Persediaan - setelah dikurangi Inventories - net of allowance
penyisihan penurunan nilai persediaan for decline in value of
sebesar Rp 566.901.900 Rp Rp 566.901.900
tahun 2012 dan 2011 7 20,521,578,990 7,542,559,907 in 2012 and 2011
Pajak dibayar di muka 9 33,747,226,276 34,822,068,932 Prepaid taxes
Uang muka dan biaya dibayar Advance payment and prepaid
di muka pihak ketiga 19,762,857,840 9,630,834,091 expenses to third parties

Jumlah Aset Lancar 469,308,375,074 386,211,553,994 Total Current Assets

ASET TIDAK LANCAR NON CURRENT ASSETS

Piutang lain-lain 8 6,373,305,200 6,573,630,000 Other receivables
Pinjaman kepada pihak berelasi 10.34 143,623,106,828 127,697,532,236 Loans to related party
Uang muka investasi Advances for investment
Pihak berelasi 34 - 23,192,792,441 Related parties
Pihak ketiga 35 - 4,000,000,000 Third parties
Aset tetap - setelah dikurangi Property and equipment - net of
akumulasi penyusutan sebesar accumulated depreciation of
Rp. 287.085.043.661 tahun 2012 dan Rp. 287.085.043.661 in 2012 and
Rp 242.933.239.287 tahun 2011 11 139,399,574,372 130,648,966,615 Rp 242.933.239.287 in 2011
Aset pajak tangguhan 31 39,675,789,989 27,249,206,488 Deferred tax assets
Goodwill 33 16,640,205,085 16,640,205,085 Goodwill
Aset lain-lain 6,341,505,358 11,172,258,028 Other assets
Jumlah Aset Tidak Lancar 352,053,486,832 347,174,590,893 Total Non Current Assets

JUMLAH ASET 821,361,861,905 733,386,144,887 TOTAL ASSETS

-

Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statement
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian which are an integral part of the consolidated financial statements
Contoh Laporan Keuangan
PT. ABCD HOLDING PT. ABCD HOLDING
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 SEPTEMBER 30, 2012 AND DECEMBER 31, 2011
(Angka dalam tabel dinyatakan dalam Rupiah) (Figures in tables stated in Rupiah)

Catatan/ 30 September/ 31 Desember/

Note September 30, 2012 31 December 2011

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang usaha Accounts payable
Pihak berelasi 12 1,012,629,876 5,797,590,553 Related parties
Pihak ketiga 70,903,892,624 36,158,225,531 Third parties
Utang Lain-lain Other payable
Pihak berelasi 34 3,719,053,944 - Related parties
Pihak ketiga 5,224,680,799 5,185,956,414 Third parties
Utang pajak 13 41,125,261,072 30,537,747,207 Taxes payable
Utang Leasing 1,321,476,723 - Leasing Payable
Utang Dividen - - Dividend payable
Beban akrual 14 61,925,373,455 59,508,386,492 Accrued expenses
Liabilitas derivatif 36 667,451,033 1,486,805,670 Derivative liabilities
Pinjaman bank yang jatuh tempo dalam satu tahun 15 49,512,647,155 39,167,144,577 Current maturity of long-term bank loans
Jumlah Liabilitas Jangka Pendek 235,412,466,680 177,841,856,444 Total Current Liabilities

LIABILITAS JANGKA PANJANG LONG - TERM LIABILITIES

Pinjaman bank jangka panjang 15 172,204,766,921 175,227,197,791 Long-term bank loans
Liabilitas imbalan kerja 16 48,304,755,306 42,830,358,856 Employee benefit obligations
Jaminan pelanggan 37 3,411,120,420 1,718,427,319 Customer deposit
Pendapatan tangguhan 35 - 1,110,471,301 Unearned revenue
Liabilitas derivatif jangka panjang 35 7,315,866,806 2,290,531,460 Long-term derivative liabilities
Jumlah Liabilitas Jangka Panjang 231,236,509,454 223,176,986,727 Total Noncurrent Liabilities

JUMLAH LIABILITAS 466,648,976,134 401,018,843,171 TOTAL LIABILITIES

(1) Total derevaif
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 100 per saham per 2012 dan 2011 Rp 100 per share in 2012 and 2011
Modal dasar - 7.500.000 saham Authorized capital - 7. 500,000 shares
per 2012 dan 2011 in 2012 and 2011
Modal ditempatkan dan disetor penuh - Issued and fully paid capital -
2.086.950.000 saham per 2012 dan 2011 17 208,695,000,000 208,695,000,000 2.086.950.000 shares in 2012 and 2011
Foreign exchange difference on paid
Selisih kurs atas modal disetor 18 2,701,493,471 2,701,493,471 in capital
Tambahan modal disetor 19 46,613,341,011 48,016,769,100 Additional paid-in capital
Difference in value of restructuring
Selisih nilai transaksi restrukturisasi entitas transaction of entities under
sepengendali 21 (86,324,611,990) (86,324,611,990) common control
Selisih perubahan equity entitas anak 20 (29,417,187,959) - Difference of Change in
subsidiary Equity
Selisih nilai transaksi ekuitas entitas Difference in value equity transaction
sepengendali 22 (36,893,264,633) (22,760,235,806) with non controling interest
Cadangan revaluasi lindung nilai 36 (4,488,104,448) (2,290,531,460) Hedge revaluation reserve
Saldo laba 127,305,205,405 70,471,866,318 Retained earnings
Jumlah 228,191,870,856 218,509,749,633 Total
Kepentingan nonpengendali 23 126,521,014,916 113,857,552,083 Non-controlling interest
Jumlah Ekuitas 354,712,885,772 332,367,301,716 Total Equity

TOTAL LIABILITIES AND

JUMLAH LIABILITAS DAN EKUITAS 821,361,861,905 733,386,144,887 STOCKHOLDERS' EQUITY

- - -
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statement
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian which are an integral part of the consolidated financial statements
-
-

- - -
Contoh Laporan Keuangan
PT. ABCD HOLDING PT. ABCD HOLDING
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE PERIOD NINE MONTHS ENDED
30 SEPTEMBER 2012 DAN 2011 SEPTEMBER 30, 2012 AND 2011
(Angka dalam tabel dinyatakan dalam Rupiah) (Figures in tables stated in Rupiah)

Catatan/ 30 September / 30 September /

Note September 30, 2012 September 30, 2011
###
PENDAPATAN 25, 31 744,560,496,200
### 558,401,016,946 REVENUES
###
BEBAN USAHA OPERATING EXPENSES
Pergudangan dan penunjang penerbangan 23 352,457,905,696 335,139,899,940 Cargo handling and ground handling
Perbengkelan penerbangan 24 46,496,829,755 39,142,847,056 Aircraft release and maintenance
Katering 25 129,647,837,606 28,183,527,623 Catering
Perdagangan 26 11,311,185,827 16,472,601,143 Trading
Umum dan administrasi 27 18,298,902,916 12,589,041,472 General and administrative
Jumlah Beban Usaha 558,212,661,800 431,527,917,235 Total Operating Expenses
###
LABA SEBELUM POS KEUANGAN INCOME BEFORE FINANCIAL AND
DAN LAIN-LAIN 186,347,834,400 126,873,099,711 OTHER ITEMS

Penghasilan bunga 11,612,497,006 7,800,936,187 Interest income

Biaya keuangan 15 (13,890,653,618) (6,822,807,053) Finance cost
(Keuntungan) kerugian selisih kurs (2,996,994,825) 10,332,499,523 Gain (loss) on foreign exchange
Pendapatan (beban) lain-lain - bersih (745,037,183) (1,893,762,571) Other gains (losses) - net
(6,020,188,619) 9,416,866,085 ###
###
LABA SEBELUM PAJAK PENGHASILAN 180,327,645,781 136,289,965,796 INCOME BEFORE TAX

(MANFAAT) BEBAN PAJAK

PENGHASILAN 31 TAX BENEFIT (EXPENSE)
Pajak kini (56,335,574,625) (36,550,937,724) Current
Pajak tangguhan 12,426,583,499 1,419,367,568 Deferred
Beban pajak penghasilan (43,908,991,125) (35,131,570,157) Tax Expense
###
LABA BERSIH TAHUN BERJALAN 136,418,654,656 101,158,395,640 NET INCOME FOR THE YEAR

PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Kerugian atas transaksi derivatif - bersih 36 (2,197,572,988) (2,290,531,460) Loss on derivative transaction

JUMLAH PENDAPATAN KOMPREHENSIF 134,221,081,668 98,867,864,180 TOTAL COMPREHENSIVE INCOME

LABA YANG DIATRIBUSIKAN KEPADA: NET INCOME ATTRIBUTABLE TO:

Pemilik entitas induk 32 63,871,137,885 46,976,460,014 Owners of the Company
Kepentingan nonpengendali 23 72,547,516,771 54,181,935,625 Non-controlling interest
JUMLAH 136,418,654,656 101,158,395,640 TOTAL
###
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
YANG DAPAT DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO:
Pemilik entitas induk 61,673,564,897 44,685,928,554 Owners of the Company
Kepentingan nonpengendali 72,547,516,771 54,181,935,625 Non-controlling interest
JUMLAH 134,221,081,668 98,867,864,180 TOTAL
### ###
Laba Per Saham Dasar 32 33 24 Basic Earnings Per Share
###
Lihat catatan atas laporan keuangan konsolidasian yang See accompanying notes to consolidated financial statements
merupakan bagian tidak terpisahkan dari which are an integral part of the consolidated financial statement
laporan keuangan konsolidasian

-
Contoh Laporan Keuangan
PT. ABCD HOLDING DAN ENTITAS ANAK PT. ABCD HOLDING AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE PERIOD NINE MONTHS ENDED
30 SEPTEMBER 2012 DAN 2011 SEPTEMBER 30, 2012 AND 2011
(Angka dalam table dinyatakan dalam Rupiah) (Figures in table stated in Rupiah)

30 September / 30 September /
September 30, 2012 September 30, 2011

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 707,260,610,157 535,623,457,184 Cash receipts from customers
Pembayaran kas kepada pemasok
dan karyawan (553,134,585,479) (383,753,257,382) Cash paid to suppliers and employees
Kas dihasilkan dari operasi 154,126,024,678 151,870,199,802 Cash generated from operations
Pembayaran bunga dan biaya bank (8,820,839,525) (468,677,437) Interest paid and bank charges
Penerimaan Bunga 3,106,247,861 1,123,334,499 Interest received
Pembayaran pajak (42,908,151,973) (40,040,860,275) Taxes paid
Pengembalian pajak 1,059,795,376 - Tax refund

Arus Kas Bersih Diperoleh dari Aktivitas Operasi 106,563,076,417 112,483,996,589 Net Cash Flows Provided by Operating Activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Pembelian aset tetap (21,223,273,751) (24,952,623,709) Acquisition of property and equipment
Hasil penjualan aktiva tetap 765,988,792 357,066,882 Proceeds of sale of assets
Pembayaran advance - (57,593,585,352) Payment of adances
Pengembalian investasi 4,000,000,000 - Cancellation of investment
Investasi (14,132,763,570) (29,057,860,000) Investment in mandatory convertible bond
Arus Kas Bersih Digunakan untuk Aktivitas
Investasi (30,590,048,529) (111,247,002,179) Net Cash Flows Used in Investing Activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Pemberian pinjaman kepada pihak berelasi - (132,398,467,764) Loan granted to related party
Penerimaan pinjaman sementara - 207,808,200,000 Proceeds of bridging loan
Pembayaran pinjaman bank (21,433,907,600) - Payment of bank loan
Pembayaran pinjaman sementara - (131,078,523,679) Payment of bridging loan
Penerimaan pinjaman bank - 130,616,100,000 Proceeds of bank loan
Pembayaran dividen (47,039,996,178) (106,649,712,303) Payment of dividend

Arus Kas Bersih Diperoleh Dari (Digunakan Net Cash Flows Provided by (Used in)
Untuk) Aktivitas Pendanaan (68,473,903,778) (31,702,403,746) Financing Activities

KENAIKAN (PENURUNAN) BERSIH KAS NET INCREASE (DECREASE) IN CASH AND

DAN SETARA KAS 7,499,124,110 (30,465,409,336) CASH EQUIVALENTS

Pengaruh perubahan kurs mata uang asing (808,309,774) (276,185,521) Effect of foreign exchange rate changes

SALDO KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT

AWAL TAHUN 189,425,069,148 124,201,788,656 BEGINNING OF YEAR

SALDO KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT END
AKHIR PERIODE 196,115,883,484 93,460,193,799 OF PERIOD

Lihat catatan atas laporan keuangan konsolidasi yang merupakan See accompanying notes to consolidated financial statement
bagian yang tidak terpisahkan dari laporan keuangan konsolidasi. which are an integral part of the consolidated financial statements

0 0

196,115,883,484

Contoh Laporan Keuangan

PT. ABCD HOLDING PT. ABCD HOLDING
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES EQUITY
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE PERIOD NINE MONTHS ENDED
30 SEPTEMBER 2012 DAN 2011 SEPTEMBER 30, 2012 AND 2011
(Angka dalam tabel dinyatakan dalam Rupiah) (Figures in tables stated in Rupiah)

Selisih nilai Selisih nilai Selisih nilai Ekuitas yang dapat

transaksi restrukturisasi perubahan equity transaksi ekuitas diatribusikan kepada
Selisih kurs atas entitas sepengendali/ entitas anak entitas sepengendali/ Cadangan pemilik entitas
modal disetor/ Difference in value of Difference in value Difference in revaluasi lindung induk/Equity Kepentingan
Foreign exchange Tambahan modal restructuring transactions Change of value of equity nilai/ attributable to nonpengendali/
Modal disetor/ difference on disetor/Additional of entities under subsidiary Equity transactions with Hedge revaluation Saldo laba/ owners of Non-controlling Jumlah ekuitas/
Capital stock paid-in capital paid-in capital common control non-controlling interest reserve Retained earnings the Company interest Total equity

Saldo per 31 Desember 2011 / 208,695,000,000 2,701,493,471 48,016,769,100 (86,324,611,990) - (22,760,235,806) (2,290,531,460) 70,467,089,020 218,504,972,335 113,857,552,083 332,367,301,717
Balance as of December 31 2011

Dividen/Dividends ###
- ###
- ###
- ###
- - ###
- ###
- (7,033,021,500) (7,033,021,500) (47,030,138,662) (54,063,160,162)

Selisih nilai transaksi ekuitas entitas Pengendali

Difference in value equity transaction with
non controling interest - - - - - (14,133,028,827) - - (14,133,028,827) - (14,133,028,827)

Selisih Perubahan ekuitas Anak/

Difference of Change in Subsidiary Equity - - - - (29,417,187,959) - - - (29,417,187,959) (12,858,692,576) (42,275,880,535)

Jumlah pendapatan komprehensif / ###

- ###
- (1,403,428,089)
### - - - (2,197,572,988) 63,871,137,885 60,270,136,808 72,547,516,771 132,817,653,580
Total comperhensive income

Saldo per 30 September 2012

Balance as of September 30, 2012 208,695,000,000 2,701,493,471 46,613,341,011 (86,324,611,990) (29,417,187,959) (36,893,264,633) (4,488,104,448) 127,305,205,404 228,191,870,856 126,516,237,616 354,712,885,772
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