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PT Indonesia Tbk dan entitas anak/PT Indonesia Tbk and subsidiaries
Laporan keuangan konsolidasian ilustratif/Illustrative consolidated financial statements
www.pwc.com/id
31 Desember 2013 dan 2012/31 December 2013 and 2012
PwC Indonesia | i
Illustrative consolidated financial statements 2013 This publication provides an illustrative set of consolidated financial statements, prepared in accordance
with Indonesian Financial Accounting Standards (IFAS) and best practices in the market, for a listed company. SFAS 1, Presentation of Financial Statements, prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the financial statements of previous periods and the financial statements of other entities. The standards also set the requirements for the presentation of financial statements, financial reporting structure and the minimum content for the financial statements. The financial report of PT Indonesia Tbk and subsidiaries contains a complete set of financial statements. These consolidated financial statements include the disclosures required by the IFAS applicable in 2013. The example disclosures in these illustrative consolidated financial statements should not be considered to be the only acceptable form of presentation. The form and content of the reporting entitys financial statements are the responsibility of the entitys management. Other forms of presentation which are equally acceptable may be preferred and adopted, provided they include the specific disclosures prescribed by the IFAS and Capital Market and Financial Institutions Supervisory Board (Bapepam-LK)1.
This illustration is not a substitute for reading the accounting standards and interpretations themselves or
for professional judgement as to the fairness of presentation. They do not cover all possible disclosures that IFAS require. Further specific information may be required in order to ensure fair presentation under the IFAS.
This illustration does not attempt to cover the disclosure requirements of specialised entities such as
finance companies, banks, other financial institutions or government entities nor does it cover the specific reporting obligations of entities other than corporations.
All names used in this publication, including the names of persons and the names of companies, are
fictitious and used merely for illustrative purposes.
While every effort has been made to ensure accuracy, this publication is not comprehensive and
information may have been omitted which may be relevant to a particular user. As it is only an illustrative consolidated financial statements, this publication does not illustrate every possible case but only the most common cases that may arise.
No responsibility for loss to any person acting or refraining from acting as a result of any material in this
publication can be accepted by KAP Tanudiredja, Wibisana & Rekan (PwC or we). Recipients should not act on the basis of this publication without seeking professional advice.
No part of this publication may be reproduced by any method without the prior consent of KAP
Tanudiredja, Wibisana & Rekan.
1 Since 31 December 2012, the roles, responsibility and authority on the supervision of financial services activities at the capital markets sector, insurance, pension funds, multifinance, other financial services institutions were transferred from the Minister of Finance and Capital Market and Financial Institution Supervisory Board (Bapepam LK) to the Indonesian Financial Services Authority (OJK). Hereinafter, we will use term OJK as a substitute to term Bapepam LK.
PwC Indonesia | ii
Foreword After several major convergence processes during the past three years, there is now a substantial alignment
between IFAS with the IFRS, issued by the International Accounting Standard Board (IASB) as at 1 January 2009.
Last year, we have issued the 2012 edition of the PwC Illustrative of Financial Statements which already
accommodates massive changes in both IFAS and OJK regulation. In this year, we have developed the 2013 edition of the PwC Illustrative of Financial Statements with some
improvement. In the purpose to help financial statement preparers easily understand and meet the challenges presented by financial reporting requirements, we have included numerical figures in this edition. We also hope that this set of illustrative financial statements can help company directors, audit committee members, preparers and users of financial statements understand the impact of these requirements on the annual report.
We also encourage you to consult your regular PwC contact should you have any questions or comments
regarding this publication or the implementation of the new accounting standards.
Eddy Rintis Assurance Leader KAP Tanudiredja, Wibisana & Rekan (PwC)
8 November 2013
PwC Indonesia | iii
Structure of Publication Page
Board of Directors statement 1 Consolidated statements of financial position 2 Consolidated statements of comprehensive income 4 Consolidated statements of changes in equity 7 Consolidated statements of cash flows 10 Notes to the consolidated financial statements 14 IFRS and Indonesia GAAP (PSAK) Similarities and Differences 151
Format of PT Indonesia Tbk and Subsidiaries - Illustrative consolidated
financial statements The references in the left margin of the consolidated financial statements represent the paragraph of the
Statement of Financial Accounting Standards (SFAS), Intepretation of Statement of Financial Accounting Standards (ISFAS) and OJK Regulation in which the disclosure appears.
24p39 = SFAS [number], paragraph, [number]
50PA31 = SFAS [number] Application Guidance paragraph, [number]
TB4p5 = Technical bulletin [number], paragraph, [number]
I25p2 = ISFAS [number], paragraph, [number]
OR-8 = OJK Regulation [page number]
DV = Disclose Voluntary. Disclosure is encouraged but not required and, therefore, represents best practice
PwC Indonesia | 1
PT INDONESIA Tbk DAN ENTITAS ANAK
SURAT PERNYATAAN DIREKSI TENTANG TANGGUNG JAWAB ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013
DAN 2012
PT INDONESIA Tbk AND SUBSIDIARIES
BOARD OF DIRECTORS STATEMENT REGARDING THE RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS AS AT 31 DECEMBER 2013 AND 2012 AND
FOR THE YEARS ENDED 31 DECEMBER 2013 AND 2012
Kami, yang bertanda tangan di bawah ini: We, the undersigned:
1. Nama : Adhi Alamat kantor : Menara 87, Lt. 30 Jl. Benyamin Suaib Kav X-1 No.1 Jakarta Alamat rumah : Apartemen Setia Budi Sky Garden Tower 2 Lt. 35 Jakarta Selatan Telepon : 021 - 7891012 Jabatan : Presiden Direktur
1. Name : Adhi Office address : Menara 87, Lt. 30 Jl. Benyamin Suaib Kav X-1 No.1, Jakarta Residential address : Apartemen Setia Budi Sky Garden Tower 2 Lt. 35 Jakarta Selatan Telephone : 021 - 7891012 Title : President Director
2. Nama : Budi Alamat kantor : Menara 87, Lt. 30 Jl. Benyamin Suaib Kav X-1 No.1 Jakarta Alamat rumah : Apartemen Setia Budi Sky Garden Tower 1 Lt. 37 Jakarta Selatan Telepon : 021 - 7891012 Jabatan : Direktur
2. Name : Budi Office address : Menara 87, Lt. 30 Jl. Benyamin Suaib Kav X-1 No.1, Jakarta Residential address : Apartemen Setia Budi Sky Garden Tower 1 Lt. 37 Jakarta Selatan Telephone : 021 - 7891012 Title : Director
menyatakan bahwa: declare that:
1. bertanggung jawab atas penyusunan dan penyajian laporan keuangan konsolidasian PT Indonesia Tbk dan entitas anak;
1. we are responsible for the preparation and presentation of the consolidated financial statements of PT Indonesia Tbk and subsidiaries;
2. laporan keuangan konsolidasian PT Indonesia Tbk dan entitas anak telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia;
2. the consolidated financial statements of PT Indonesia Tbk and subsidiaries have been prepared and presented in accordance with Indonesian Financial Accounting Standards;
3. a. semua informasi dalam laporan keuangan konsolidasian PT Indonesia Tbk dan entitas anak telah dimuat secara lengkap dan benar;
b. laporan keuangan konsolidasian PT Indonesia Tbk dan entitas anak tidak mengandung informasi atau fakta material yang tidak benar, dan tidak menghilangkan informasi atau fakta material;
3. a. all information in the consolidated financial statements of PT Indonesia Tbk and subsidiaries have been disclosed in a complete and truthful manner;
b. the consolidated financial statements of PT Indonesia Tbk and subsidiaries do not contain any incorrect information or material fact, nor do they omit information or material fact;
4. bertanggung jawab atas sistem pengendalian internal dalam PT Indonesia Tbk.
4. we are responsible for PT Indonesia Tbks internal control system.
Demikian pernyataan ini dibuat dengan sebenarnya. Thus this statement is made truthfully.
Atas nama dan mewakili Dewan Direksi/For and on behalf of the Board of Directors:
Adhi Presiden Direktur/President Director
Budi Direktur/Director
Jakarta, 28 Januari/January 2014
PT INDONESIA Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
OR-3 Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan
keuan