LAPORAN POSISI KEUANGAN KONSOLIDASIAN

31 Desember 2015
FINANCIAL POSITION
December 31, 2015
(Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/
31 Desember 2014/ 1 Januari 2014/
December 31, 2014 January 1, 2014
(Disajikan (Disajikan
Kembali/ Kembali/
        Notes                      2015                        As Restated                    As Restated          
Aset
Aset Lancar

Kas dan setara kas 3f,3g,3n,5,33 53.509.160.902 46.708.782.437 5,196,102,122

Piutang usaha
Pihak ketiga 3f,3n,6,33 277.523.096.904 274.353.852.156 293.742.910.283
Piutang lain-lain
Pihak ketiga 3f,7,33 34.329.483.347 17.943.347.940 556.584.569
Persediaan - bersih 3i,8 - 24.000.000 8.230.294.001
Pajak dibayar di muka 3q,29a 89.667.815.094 63.327.348.771 70.180.512.799
Uang muka 9 392.902.914 7.605.127.163 41.464.596.808
Biaya dibayar di muka 3j,10 7.340.900.680 1.131.834.985 1.901.077.337
Aset lancar lainnya 11        24.000.000.000           24.000.000.000             24.000.000.000
Jumlah aset lancar      486.763.359.841         435.094.293.452           445.272.077.919

Aset tidak lancar

Investasi jangka panjang 12 5.759.838.094 15.261.642.470 52.077.678.403

Aset pajak tangguhan 3q,4,29c 1.359.416.140 966.681.522 1.792.923.794
Aset tetap – bersih 3k,3m,4,13 28.818.542.075 14.285.752.878 15.263.805.361
Biaya yang dapat dipulihkan - - 160.062.930.972
Goodwill 3d, 14 6.959.635.444 11.125.525.445 26.814.985.080
Aset lain-lain 15             471.352.676             1.307.575.892               9.528.703.456
Jumlah aset lidak lancar        43.368.784.429           42.947.178.207           265.541.027.066

Jumlah Aset      530.132.144.270         478.041.471.659           710.813.104.985

Catatan atas laporan keuangan konsolidasian terlampir merupakan

bagian yang tidak teRpisahkan dari laporan keuangan konsolidasian
anying notes to consolidated financial statements are an
ral part of these consolidated financial statements
secara keseluruhan taken as a whole
Catatan/
31 Desember 2014/
December 31, 2014 (Disajikan Kembali/
1 Januari 2014/
January 1, 2014 (Disajikan Kembali/
     Notes               2015                      As Restated                As Restated        
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Jangka Pendek Current Liabilities

Utang jangka pendek 3f,16,33 189.606.872.195 82.934.023.188 195.452.028.757 Short-term loan

Utang usaha Trade payables

3f,3o,17,33,
Pihak ketiga 34 24.742.326.555 145.777.865.043 26.473.245.529 Third parties
Utang pajak 3q,29b 268.770.016 191.060.949 3.738.746.479 Taxes payable
Biaya yang masih harus dibayar 3f,18,33 10.270.833.098 7.718.707.045 13.340.423.024 Accrued expenses
Uang muka dan jaminan 19 6.277.803.554 4.646.573.526 76.176.940.399 Advance received and deposit
Pendapatan diterima di muka - - 148.500.000 Unearned revenues
Utang lain-lain 2,033 47.767.852.376 44.760.479.959 39.479.245.298 Other payables
 Bagian utang jangka panjang yang Long term payable
jatuh tempo dalam satu tahun 3f,21,33        22.979.953.374          4.999.999.997         15.750.000.003 portion net of due in one year

Jumlah liabilitas jangka pendek       301.914.411.168      291.028.709.707       370.559.129.489 Total current liabilities

Liabilitas Jangka Panjang Non-Current Liabilities

Bagian utang jangka panjang setelah

Long term payable portion
dikurangi dengan bagian jatuh

tempo dalam satu tahun 3f,21,33 56.590.955.720 - 4.999.999.997 net of due in one year
Estimasi liabilitas Estimated liabilities for
imbalan kerja 3o,4,31 3.509.454.000 3.584.005.000 4.647.556.000 employee benefits
Liabilitas lain-lain Other non-current
jangka panjang             500.000.000                               -              893.993.185 liabilitie
Jumlah liabilitas jangka panjang        60.600.409.720          3.584.005.000         10.541.549.182 Total non-current liabilities

Jumlah liabilitas       362.514.820.888      294.612.714.707       381.100.678.671 Total liabilities

31 Desember 2014/
December 31, 2014 (Disajikan Kembali/
1 Januari 2014/
January 1, 2014 (Disajikan Kembali/
      Notes                      2015                       As Restated                 As Restated        
Ekuitas Yang Dapat
Diatribusikan
Kepada Pemilik Entitas Equity Attributable to
Induk Owners of the Parent
Modal Saham - nilai nominal
Rp 500 per saham
Capital Stock - Rp 500 par
value
per share authorized
1.344.000.000 shares
Issued and fully paid
1.159.200.024 shares
579.600.012.000 579.600.012.000 579.600.000.000 (1.159.200.000 shares)
(11.389.551.711) (11.389.551.711) (11.389.551.711) Additional paid in capital
Other income
(expenses):
Unrealized loss on available
27.783.471.600) (106.727.262.908) (70.520.882.213) for sale investment
Translation difference on
subsidiaries financial
keuangan entitas anak 3m 5.819.026.509 42.275.894.952 (10.385.944.563) statements
Adjusment SFAS No. 24
(331.828.000) (338.014.000) (288.619.000) (revised 2013)
- - 12.000 Other additional paid in capital
Retained earnings (deficit)
1.750.000.000 1.750.000.000 1.750.000.000 Appropriated
(280.672.226.460)        (322.367.685.430)     (159.677.952.769)                             Unappropriated
Jumlah ekuitas yang dapat
Diatribusikan kepada pemilik Net equity attributable to
Entitas induk 166.991.960.738 182.803.392.903 329.087.061.744 Owners of the parent
Kepentingan non pengendali 25              625.362.644               625.364.049             625.364.570 Non-controlling interest
Jumlah ekuitas       167.617.323.382        183.428.756.952      329.712.426.314 Total equity

Jumlah liabilitas dan ekuitas       530.132.144.270 478.041.471.659      710.813.104.985 Total liabilities and equity

Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015

For The Year Ended December 31, 2015
(Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/
           Notes                          2015                             2014              
Pendapatan 3p,26 2.207.653.025.157 2.298.998.800.229
Beban pokok penjualan 3p,27  (2.077.222.272.104)    (2.174.476.427. 775)
Laba kotor 130.430.753.052 124.522.372.454 Gross profit
Beban usaha Operating expenses

Penjualan 3p,28 101.977.629.728 94.782.424.456 Sellin

Umum dan administrasi 3p,28          12.945.897.267          17.432.944.746 General and administrative
Jumlah beban usaha        114.923.526.995        112.215.369.202 Total operating expenses

Laba usaha          15.507.226.058          12.307.003.252 Income from operation

Pendapatan (beban) lain-lain Other Income (expenses)

Laba selisih kurs – bersih 3n 9.769.936.083 2.106.348.667 Foreign exchange - Net
Penghasilan bunga (4.258.139.816) 102.622.549 Interest income
Rugi pelepasan TAC – Pertamina Loss on disposal of TAC -
34 - (143.628.458.675) Pertamin
Penurunan nilai goodwill 14 (4.165.890.001) (15.689.459.634) Impairment value o
goodwi
Interest expense and finance
(23.585.739.235) (19.927.434.911) charges
Laba penjualan aset tetap c 392.985.914 - Gain (Loss) on sale of fixed assets
Pendapatan sewa b 3.228.989.200 3.707.723.674 Rent income
Lain-lain – bersih g         (3.734.737.306)          (1.286.446.990)                                       Others - net
Jumlah beban lain-lain – bersih (22.352.595.161) (174.615.105.320) Total other charges - Net

Beban bunga dan beban pendanaan

Rugi sebelum pajak penghasilan (6.845.369.103) (162.308.102.068) Loss before income tax
Beban pajak penghasilan 3q,4,29c                35.047.619             (381.631.114) Tax benefit expenses

Rugi bersih tahun berjalan         (6.810.321.484)      (162.689.733.182) Loss for the current year

Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015

For The Year Then Ended December 31, 2015
(Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/
       Notes                        2015                              2014              
Other Comprehensive
Income (Expenses):
Pendapatan penyesuaian kembali
PSAK 24
Selisih kurs atas penjabaran laporan keuangan
Laba (rugi) yang belum terealisasi

atas efek tersedia untuk dijual 3f (21.056.208.692) (36.206.380.695) for sale investments
Total Comprehensive Loss
(15.811.432.166)          (146.283.669.362)                                      For the Year

Jumlah rugi periode berjalan yang

Adjusment SFAS No. 24
6.186.000 (49.395.000) (revised 2013) Translation difference

3n 12.048.912.011 52.661.839.515 on financial statement

Unrealized gain (loss) on available
dapat diatribusikan kepada : (6.810.320.079) (162.689.732.661) Total loss for the year attribute to:
Pemilik entitas induk Owners of the parent
Kepentingan non pengendali                        (1.405)                           (521) Non-controlling interests
Jumlah          (6.810.321.484)      (162.689.733.182) Tota
 Jumlah rugi komprehensif Tahun berjalan
yang dapat Total Comprehensive Loss

Diatribusikan kepada: For the Current Year Attribute to:

Pemilik Entitas Induk (15.811.430.761) (146.283.668.841) Owners Of the Parent
Kepentingan Non Pengendali                          (1.405)     (521) Non-Controlling Interests
Jumlah (15.811.432.166) (146.283.669.362) Tota
Rugi per saham 3r (588) (14,035) Loss per share

PT BINTANG MITRA SEMESTARAYA Tbk

DAN ENTITAS ANAK
LAPORAN LABA ATAU RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN (Lanjutan)
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015
PT BINTANG MITRA SEMESTARAYA Tbk
AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (Continued)
For The Year Then Ended December 31, 2015
(Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Laporan Keuangan Konsolidasian terlampir merupakan
isahkan dari Laporan Keuangan Konsolidasian secara keseluruhan.
mpanying Notes to Consolidated Financial Statements
l part of the Consolidated Financial Statements taken as a whole.
6
, Unless Otherwise Stated)

Assets Current Assets

Cash and cash equivalents

Trade receivables-
Third parties

Other receivables
Inventories – net
Prepaid tax
Advance payment
Prepaid expenses
Other current assets
Total current assets

Non-current assets

Long term investment

Deferred tax assets
Property and equipment-net
Recoverable cost
Goodwill
Other assets
Total non-current assets

Total Assets

Liabilities and Equity

Current Liabilities

Short-term loan

Trade payables

Third parties
Taxes payable
Accrued expenses
Advance received and deposit
Unearned revenues
Other payables
 Long term payable
portion net of due in one year

Total current liabilities

Non-Current Liabilities

Long term payable portion

net of due in one year

Estimated liabilities for
employee benefits
Other non-current
liabilities
Total non-current liabilities

Total liabilities

Equity Attributable to
Owners of the Parent

statements

Net equity attributable to

Owners of the parent
Non-controlling interest
Total equity

Total liabilities and equity

Unless Otherwise Stated)

 Revenue
Cost of goods sold
Gross profit
Operating expenses

Selling
General and administrative
Total operating expenses

Income from operation

Other Income (expenses)

Foreign exchange - Net
Interest income
Loss on disposal of TAC -
Pertamina
Impairment value of
goodwill
Interest expense and finance
charges
e of fixed assets
Rent income
                                       Others - net
Total other charges - Net

Loss before income tax

Tax benefit expenses

Loss for the current year

Unless Otherwise Stated)

for sale investments

Total loss for the year attribute to:

Owners of the parent
Non-controlling interests
Total
 Total Comprehensive Loss

For the Current Year Attribute to:

Owners Of the Parent
Non-Controlling Interests
Total
Loss per share

HENSIVE INCOME (Continued)

Unless Otherwise Stated)