PT. ABCD HOLDING PT. ABCD HOLDINGDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION30 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 ASSETSKas dan setara kas 5 196,115,883,484 188,615,654,800 Cash and cash equivalentsPiutang 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 2012dan 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 allowancepenyisihan piutang ragu-ragu for doubtful accounts of sebesar Rp 2.065.623.566 tahun 2012 Rp Rp 2.065.623.566 in 2012dan 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 receivablesPihak berelasi 34 28,682,360,314 24,142,685,893 Related partiesPihak 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 taxesUang 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 ASSETSPiutang lain-lain 8 6,373,305,200 6,573,630,000 Other receivablesPinjaman kepada pihak berelasi 10.34 143,623,106,828 127,697,532,236 Loans to related partyUang muka investasi Advances for investment

Pihak berelasi 34 - 23,192,792,441 Related partiesPihak ketiga 35 - 4,000,000,000 Third parties

Aset tetap - setelah dikurangi Property and equipment - net of akumulasi penyusutan sebesar accumulated depreciation of

Rp 242.933.239.287 tahun 2011 11 139,399,574,372 130,648,966,615 Aset pajak tangguhan 31 39,675,789,989 27,249,206,488 Deferred tax assetsGoodwill 33 16,640,205,085 16,640,205,085 GoodwillAset lain-lain 6,341,505,358 11,172,258,028 Other assetsJumlah 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 statementbagian yang tidak terpisahkan dari laporan keuangan konsolidasian which are an integral part of the consolidated financial statements

Rp. 287.085.043.661 tahun 2012 dan Rp. 287.085.043.661 in 2012 andRp 242.933.239.287 in 2011

Contoh Laporan Keuangan

PT. ABCD HOLDING PT. ABCD HOLDINGDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION30 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 LIABILITIESUtang usaha Accounts payable

Pihak berelasi 12 1,012,629,876 5,797,590,553 Related partiesPihak ketiga 70,903,892,624 36,158,225,531 Third parties

Utang Lain-lain Other payablePihak berelasi 34 3,719,053,944 - Related partiesPihak ketiga 5,224,680,799 5,185,956,414 Third parties

Utang pajak 13 41,125,261,072 30,537,747,207 Taxes payableUtang Leasing 1,321,476,723 - Leasing PayableUtang Dividen - - Dividend payableBeban akrual 14 61,925,373,455 59,508,386,492 Accrued expensesLiabilitas derivatif 36 667,451,033 1,486,805,670 Derivative liabilitiesPinjaman bank yang jatuh tempo dalam satu tahun 15 49,512,647,155 39,167,144,577 Current maturity of long-term bank loansJumlah Liabilitas Jangka Pendek 235,412,466,680 177,841,856,444 Total Current Liabilities

LIABILITAS JANGKA PANJANG LONG - TERM LIABILITIESPinjaman bank jangka panjang 15 172,204,766,921 175,227,197,791 Long-term bank loansLiabilitas imbalan kerja 16 48,304,755,306 42,830,358,856 Employee benefit obligationsJaminan pelanggan 37 3,411,120,420 1,718,427,319 Customer depositPendapatan tangguhan 35 - 1,110,471,301 Unearned revenueLiabilitas derivatif jangka panjang 35 7,315,866,806 2,290,531,460 Long-term derivative liabilitiesJumlah 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)

EKUITAS EQUITYModal 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 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 controlSelisih perubahan equity entitas anak 20 (29,417,187,959) - Difference of Change in

subsidiary EquitySelisih 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 reserveSaldo laba 127,305,205,405 70,471,866,318 Retained earningsJumlah 228,191,870,856 218,509,749,633 TotalKepentingan nonpengendali 23 126,521,014,916 113,857,552,083 Non-controlling interestJumlah 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 statementbagian yang tidak terpisahkan dari laporan keuangan konsolidasian which are an integral part of the consolidated financial statements

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Contoh Laporan Keuangan

Modal dasar - 7.500.000 saham Authorized capital - 7. 500,000 shares

PT. ABCD HOLDING PT. ABCD HOLDINGDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOMEUNTUK 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 EXPENSESPergudangan dan penunjang penerbangan 23 352,457,905,696 335,139,899,940 Cargo handling and ground handlingPerbengkelan penerbangan 24 46,496,829,755 39,142,847,056 Aircraft release and maintenanceKatering 25 129,647,837,606 28,183,527,623 CateringPerdagangan 26 11,311,185,827 16,472,601,143 TradingUmum dan administrasi 27 18,298,902,916 12,589,041,472 General and administrativeJumlah Beban Usaha 558,212,661,800 431,527,917,235 Total Operating Expenses

LABA SEBELUM POS KEUANGAN INCOME BEFORE FINANCIAL ANDDAN LAIN-LAIN 186,347,834,400 126,873,099,711 OTHER ITEMS

Penghasilan bunga 11,612,497,006 7,800,936,187 Interest incomeBiaya 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 exchangePendapatan (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 PAJAKPENGHASILAN 31 TAX BENEFIT (EXPENSE)

Pajak kini -56,335,574,625 -36,550,937,724 CurrentPajak tangguhan 12,426,583,499 1,419,367,568 DeferredBeban 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 INCOMEKerugian 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 CompanyKepentingan nonpengendali 23 72,547,516,771 54,181,935,625 Non-controlling interestJUMLAH 136,418,654,656 101,158,395,640 TOTAL

JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOMEYANG DAPAT DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO:

Pemilik entitas induk 61,673,564,897 44,685,928,554 Owners of the CompanyKepentingan nonpengendali 72,547,516,771 54,181,935,625 Non-controlling interestJUMLAH 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 statementsmerupakan bagian tidak terpisahkan dari which are an integral part of the consolidated financial statementlaporan keuangan konsolidasian

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Contoh Laporan Keuangan

PT. ABCD HOLDING DAN ENTITAS ANAK PT. ABCD HOLDING AND ITS SUBSIDIARIESLAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWSUNTUK 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 ACTIVITIESPenerimaan kas dari pelanggan 707,260,610,157 535,623,457,184 Cash receipts from customersPembayaran kas kepada pemasok

dan karyawan (553,134,585,479) (383,753,257,382) Cash paid to suppliers and employeesKas dihasilkan dari operasi 154,126,024,678 151,870,199,802 Cash generated from operationsPembayaran bunga dan biaya bank (8,820,839,525) (468,677,437) Interest paid and bank chargesPenerimaan Bunga 3,106,247,861 1,123,334,499 Interest receivedPembayaran pajak (42,908,151,973) (40,040,860,275) Taxes paidPengembalian 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 ACTIVITIESPembelian aset tetap (21,223,273,751) (24,952,623,709) Acquisition of property and equipmentHasil penjualan aktiva tetap 765,988,792 357,066,882 Proceeds of sale of assetsPembayaran advance - (57,593,585,352) Payment of adancesPengembalian investasi 4,000,000,000 - Cancellation of investmentInvestasi (14,132,763,570) (29,057,860,000) Investment in mandatory convertible bondArus 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 ACTIVITIESPemberian pinjaman kepada pihak berelasi - (132,398,467,764) Loan granted to related partyPenerimaan pinjaman sementara - 207,808,200,000 Proceeds of bridging loanPembayaran pinjaman bank (21,433,907,600) - Payment of bank loanPembayaran pinjaman sementara - (131,078,523,679) Payment of bridging loanPenerimaan pinjaman bank - 130,616,100,000 Proceeds of bank loanPembayaran 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 statementbagian yang tidak terpisahkan dari laporan keuangan konsolidasi. which are an integral part of the consolidated financial statements

0 0

Contoh Laporan Keuangan

PT. ABCD HOLDING PT. ABCD HOLDINGDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES EQUITYUNTUK 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 dapattransaksi restrukturisasi perubahan equity transaksi ekuitas diatribusikan kepada

Selisih kurs atas entitas sepengendali/ entitas anak entitas sepengendali/ Cadangan pemilik entitasmodal 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 70,467,089,020 218,504,972,335 113,857,552,083 332,367,301,717Balance 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 PengendaliDifference 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 2012Balance 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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