INSTITUT PERTANIAN BOGOR DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 1/1 - Schedule LAPORAN POSIS! KEUANGAN CONSOLIDATED STATEMENT OF KONSOLIDASIAN FINANCIAL POSITION 31 DESEMBER 2022 AS AT 31 DECEMBER 2022 (Dinyaiaken dalam juiaan Rupiah (Expressed in millions of Rupiah, kecualidinyatakan lain) unless otherwise statec) Ccatatan! 2022 ‘Notes 202 ASET ASSETS ASET LANCAR CURRENT ASSETS as dan setara kas 595778 5 501,752 Cash and cash equivalents Tnvastasi jangka pendek 3248046 458,254 ‘Short-ferm investments Piutang useha dan lainlain 35.717 34612 Trade and other receivables Piutang dan pembiayaan ‘Account receivables and ‘dengan prinsip syariah 68.711 20.236 financing with sharia principles Persediaan 13,020 12.421 Inventories Biaya aibayar di muka 16690 12.737 Propaid expenses Pajak aibayar di muka 125 2921 Prepaid taxos Aset lainnya 2085 64 Other assets 1.056.898, 4.044.497 ASET TIDAK LANCAR NON.CURRENT ASSETS Investasi jangka parjang 100,000 2k Z Long-torm investmonts Propert invastas! 15,005 9,769 Investment propertios, Investasi pade entitas asosiasi 28.135 25.578 Invesiments in assooietes Piutang dan pembiayaan Account receivables and dengan prinsip syariah 5.997 24.147 financing with sharia principles ‘Aset pajak tangguhan 2033 11632 Deferred tax assets ‘set tetap 14286647 1,279,246 Fixed assets ‘set takberwujud 6.176 5,124 Intangible assets Dana baci 3047008 304,700 Endowment funds Aset lainnya 536511 16a 314.387 Other assets 2.228.121 1,985,583 JUMLAH ASET 3.285.019 3.010.080 TOTAL ASSETS CCatatan ates laporan kevangan konsoidsian ‘The accompanying notes form an integral pat of those ‘merupakan bagian yang tidak tepsahwan dan Conodeted financial statements laporan kovangan koneoidasin,LAPORAN POSS! KEUANGAN KONSOLIDASIAN, 31 DESEMBER 2021 (Dinyatekan dalam jutaan Rupiah, kecualidinyatakan lain) LIABILITAS LIABILITAS JANGKA PENDEK ‘Simpanan dengan prinsip syarian tang usaha dan lain-tain Utang bank jangka pendok Utang pajak Akrual Pendapatan diterima oi muka Dana dengan pembatasan temporer Labia lainnya LIABILITAS JANGKA PANJANG. Pendapatan diterima di muka Kewajiban imbalan kerja Liabilitas lainnya INSTITUT PERTANIAN BOGOR DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran -1/2- Schedulo CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2021 (Expressed in milions of Rupiah, unless otherwise stated) Catatany 2022 ‘Notes 2021 ABILITIES (CURRENT LIABILITIES Deposits with 6.081 7.584 shana principles 2867 4984 Trade and other payables 2.995 4300 ‘Short-term bank loans 14594 2494 Tares payable 75164 9 80.358 Accruals 2781910 95 160 Uneamed revenues Funds with temporary : 30 restriction esset 11 33.938 Other febilies 195.061 203.848 NON-CURRENT LIABILITIES 10 190,489 Uneamed revenues 11811 Employee benefit obligations " 871 Other fabilies 195.171 JUMLAH LIABILITAS 415.601 397,018 TOTAL LIABILITIES TEMPORARY SYIRKAH DANA SYIRKAH TEMPORER FUNDS Dana syirkah temporer Temporary syirkah funds ~ Bukan bank 19008 12 14007 Non-bank- * Bank 5205012 22.400 Bank JUMLAH DANA SYIRKAH TOTAL TEMPORARY TEMPORER 71,954 36,407 ‘SYIRKAH FUNDS. ASET NETO NET ASSETS ‘Aset neta tanpa pembatasan 1.617.487 1/507,759 Net assets without restriction ‘set neto dengan pembatasan 1.176.528 4065591 [Net assets with restriction Kepentingan nonpengendall 4.348 3,304 "Non-contraling interest JUMLAH ASET NETO 2,798,364 2.576.654 TOTAL NET ASSETS TOTAL LIABILITIES, JUMLAH LIABILITAS, TEMPORARY DANA SYIRKAH TEMPORER SYIRKAH FUNDS DAN ASET NETO 2.288.019 3.010.080 AND NET ASSETS Calan aia laporan keuangan konsoldasian ‘merupakan bagian yang dak terpisahkan dar Taporan hevangan konsolcasian. The eosompanying notes frm an integra par ofthese (consaidated fnancal statementsINSTITUT PERTANIAN BOGOR DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran -2i4 - Schedule LAPORAN PENGHASILAN KOMPREHENSIF KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR, 31 DESEMBER 2022 (Dinyatakan dalam jutaan Rupiah kecualdinyatakan lain) 2022 ASET NETO TANPA PEMBATASAN PENDAPATAN Operasional 745,187 Bangun kelolaserah Dnata Laindain 53.360 a19.061 BEBAN Biya kepegamaian (285,789) Beban program (265:962) Beban umum dan administrasi (185.604) ‘Beban dengan prirsip syariah (4553) Laindain (388) 703,296) Surplusi(defisit) aset neto ‘tanpa pombatasan 118.565 ASET NETO DENGAN PEMBATASAN PENDAPATAN Operasionat 279,140 APEN’ 288,288 Hibanidonasi 314.034 861,462 BEBAN Biaya kepegawaian (442.518) Beban program (280 504) Beban umum dan administresi (27.502) (750.524) Surplus aset neto dengan pombatasan 110.938 [APN Anooaran Pendepstan Belanja Necora Catan staslaporan kevangan kongoidsion rmerupakan Bagian yang tidak terpeahwan dan Taporan kevargan koneolidasian, Catatan! ‘Notes 14 3 4 CONSOLIDATED STATEMENT OF ‘COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022 (Expressed in mitions of Rupiah Unless otherwise stated) 2024 NET ASSETS WITHOUT RESTRICTION REVENUES 657,327 Operational 21/314 Build operate transfer 39.355 Others ——1i.096 EXPENSES (322,815) Employee costs (254,559) Program expenses General and (152,689) acministrative expenses (2,162) ‘Sharia principle expenses 3 Others 172,228) ‘Surplus/defici in het assets 14,229) without restriction NET ASSETS WITH RESTRICTION REVENUES 21472 (Operational 273012 APBN’ 228,348 Grante/donations 718,730 EXPENSES (325,362) Employee costs (148,124) Program oxpensos General and (59.222) administrative expenses 1825.10) ‘Surplus in not assets 190.022 with restriction PBN. State Budze Funes? ‘The accompanying notes form an integral part ofthese ‘Goneoldted fnancil statementsINSTITUT PERTANIAN BOGOR DAN ENTITAS ANAKIAND SUBSIDIARY Lampiran -2/2- Schedule LAPORAN PENGHASILAN KOMPREHENSIF KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2022, (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain) 2022 ‘Surplus aset neto ‘sebolum beban Pajak penghasilan 227,503 Beban pajak penghasiien ‘dar entiias anak 5.452) ‘Surplus asot noto ‘setelah beban pajek Penghasilan 222.051 Penghasilan komprehensit Tainnya Pos yang tidak akan direklasifikasi ke laba cugi Kewaiisan imbalan kerja 98) Surplus aset neto ‘setelah beban pajak penghasilan dan penghasilan komprehensif lainnya 221,053 Surplus aset neto yang diatribusikan kepada Pemilikentitas induk 220,764 Kepentingan nenpengendali 1.287 222.051 Surplus aset neto ‘dan penghasilan komprehensif lainnya yang diatribusikan kepad Pemilikentitas induk 220666 Kepentingan nonpengendali 1.287 221,953 CCalatan ats laporan keuangan kensoldasian rmorupekan bagion yang ise terpeahian dan Taporan kousrigan kenealgasian, CONSOLIDATED STATEMENT OF ‘COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022 (Expressed in milons of Rupiah, ‘unless otherwise elated) 2021 ‘Surplus in net assets before 175,793 income tax expenses Income tax expenses 1.294) ‘hom subsidiary ‘Surplus in net assets after income 174,499 tax expenses Other comprehensive stom that wil not be reclassified to profit or loss: 30 Employee benefit obigations ‘Surplus in net assets affer income tax expenses and other comprehensive 174,529 income Surplus in net assets attributable to: 174,302 ‘Owners of the parent 197 ‘Non-controling interests 174499 Surplus in net assets ‘and other comprehensive income ‘attributable fo: 174332 (Owners of the parent ist ‘Non-controing interests 174,528 The accompenying notes frm an integra part of these “Zoneoldeted nancial statementssyuswiyes eoueuy porepjosues _2say 0 ed jeu ue uso) SOU BuMluPeweDDe aL osuey veBuenoy vesode| uep ueryesdio yopy jeyedhiou! uesepyosuoy uebueney veode| Sele URIEI2D zor soquoseg se %e se ooueeg == FOEWELT—— EF re eT sa ‘oz sequesea 1s op1es oe Se opm eseize wet so9'0zz eeu eze's08 epeiog anges ef} ysuayardiwoy ueyseysuad ‘uepofau ose sndang voz ore oseesz tesa esr 10s't 202 sequiesag ie ones a war = _aEaTERSETLSS EES opm 86 a6 oosi pow veyeque ezs'ren 2s zens zv'06t (oo'st) vejetiog unger uu ysuauoidue ‘ep oyu yase endinsytsyeq) coe Menuer | se sueeG sresore tere sioesez — corsze srv'eza 2cz wenver 4 ops rr ar Sora — yeiuinr _juesejequied ueBuog ‘weBunuodey, plepur seygue yipuiod epeday ueyisnauitig (parers esinuoujo ssojun ‘yerdns so suommus us passaxcea) cor ¥3BWIOID LE GIONS YVIA 3HL NOS SLASSY L3N NI SIONVHO 40 IN3W3LY1S G3LVAITOSNOD emnpouas ~ ¢~ uesdwey AUVIGISENS ONVPVNY SWLILN3 Nv 'OD08 NVINVLY3d LALLISNI (up ueserehup yeroay vyeidny ueein! weep UeNeIEKUIa) 2207 MaBWASIA 1¢ NIHDWIS ONVA NNHYL HALA NVISVOMOSNOM O13N 13S¥ NVHVENuad NYHOdYTLAPORAN ARUS KAS KONSOLIDASIAN INSTITUT PERTANIAN BOGOR DAN ENTITAS ANAKIAND SUBSIDIARY Lampiran - 4/1 - Schedule UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2022 {(Ginyatakan dalam staan Rupiah kecual cinyatakan lan) ‘rus kas dae ‘aktvitas eperasi ‘Surpis act note ‘sebalum boban pajak penghasian ‘Penambahaniipengurangan tam yang tak mempengaruan {1s kas operas Penyusutan dan amortsasi Prov! penurunan ‘ala pistang soho fan pitanglaiviain Kewajban mean kes Pendapatan kevargan ‘Baban kevangan ‘erupin atas ponghapusan ‘ase tap, DDampak perubahan selisth kurs ‘Anus kas yang dlperlch dar ‘kilos operas sebelum perubahan aset can ibilias Perubahan moda kerja Investas\jangka penek tang usta dan fain Piutang dan pembiayaan ‘dengan pins syria Biaya dbayar dimaka Pjak dbayar di maka Persediaan ect lina ‘se tidak lane lainnya ‘Simpanan dengan prsipsyarian tang usana dan lanvian ang pajak anya Pendapaian deima di muka abitastinnya Penerimaan pendapatan Kevangan Pemipayaran beban hovangan ‘Arua kas bersih ‘yang diporolah dart {igunakan untuk) aktvitas operasi Catalan tas laporan kouangan konsobsasian ‘merupakan bagian yang tidak trptahkan dari laporan atatan) 2022 _ Notes _zoa_ 227.5083 175,793 sara 4 199.490 3444 soit 502 11060 25,171) (20,995) 208 3 290 402 1.900 20 349,046 315,506 133450 («or 578) 4.549) (699) (20,328) (24342) (9.208) (6.588), ‘2706 (639) (500), "406 ss) anny 22.24) (21314) 11829) 3062 583) 318 14.506 4537 6287 139 (44439) (4.382) ‘se45% (5.165) 2aart 20,995 208) 61 _—__s000 128.400) Kouangan konsclidasian. CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022 (Expressed in millions of Rupiah Unless otheraise stated) ash flows trom operating activities ‘Surplus ret ascels befowe Income tas expenses Adedeouct nems not affecting operating cash Tows Depreciation and amortisation Provision forimparment of ade ora ether recenvabies Employee bonelt obigations Finance costs Lasson witeoft ‘of nod acest Impact of changes in ‘changes rate Cash flows proved from operating actntes Before ‘Ghanges in assais ‘ra fabiibes (Changes in working captat ‘Shorterm investments ‘Trade and ether recewabies ‘Aosounts ecewvable ‘ana fnaneing with ‘Sana pineiotes Prepac expenses Prepaid taxes inventories other assets Other non curent assets Deposits wen share panapies Trade and oer payables Cer tax payabies uneamed revenues ‘Other habities Receipt rom finance income Payment finance costs Net cash flows provided tromi(used in) ‘operating activities The accompanying nots fom an integral part of those ‘Gonealdated financial statementsINSTITUT PERTANIAN BOGOR DAN ENTITAS ANAKIAND SUBSIDIARY Lampiran -4/2- Schedule LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS UNTUK TAHUN YANG BERAKHIR- FOR THE YEAR ENDED 31 DESEMBER 2022 51 DECEMBER 2022 (Cinyatakan dalam juiaan Rupiah, (Expresced in milions of Fupiah kecuali dinyatakan lain) Unless othernise etated) Ccatatans ——2022_ Motes _zoa1__ ‘Anus kas dari cash flows from ‘aktvitas investasi Investing activites Penambahan investas! ‘Aetstonal of nvesiment ada eniasasosias a8) 699) in associates erolehan asettetap esr) 7.17 (188,078) Acquistion of ed assets Penambahen ivestas) ‘Aakdtiona! of fongterm Tangke panjang (100,000) + ‘rvestment Perolahan eset takbenvajud G43) (1.818) Acquistion ofntangie aezets Perolehan sect linnya _ (74) ‘equiston of other assets ‘Anus kas bersih yang digunakan Net cash flows used ‘untuk akivtas investasi 4372) ____191,968) In investing activities, ‘rus kas dari cash flows trom ‘aktvitas pendanaan financing acavities Penecimaanpinjaman bank 3.000 41300 Proceeds rom bank ioans Pembayaran pnjaman bank (1305) ‘Payment of bank oans Pemanfaatan dana dengan Uilsation offs with pombatasan temporer (20) (19.928) temporary restriction Penevimasn dana syrah eco tem tomporery Temporer 34607 23928 sya funds Pembayaran labios lainya : (1331) Payment of cine labios ‘Tambahan setoran mod 7 6 “Adatonal pad incepta Pembayaran dven 243) 922) Payment of ivisend ‘Anus kas bersih yang ciperoleh Net cash lows provided dari aktvitas pendanaan 35.008 trom financing activities Kenaikani{penurunan} bersin Net increase/(decrease) in as dan sotars kas 5.024 (314297) cash and cash equivalents Cash and cash equivalents as dan sotara kas ‘the beginning ada awal tahun son 782 816222 ‘ofthe year DDampak perubanan Impact of cnanges sesh kus $00) 233) in exchange rates Kas dan setara kas ‘Cash and cash equivalents pda akhir tahun ___ss78 ___s01.782 ‘atthe end ofthe year CCalatan ats lporen kevsngan kensolasian ‘The accompanying notes form an infers! pat of hese ‘merupakan bagian yang tidak ferpisanan dar laperan consolidated nance statements ‘evangan konselgasian.