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.PT AMSTELCO INDONESIA, Tbk
LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR 1
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DESEMBER 20131 DECEMBER 31. 2013
(Dengan Angka Perbandingan Tahun 20121
(With Comparative Figure Year 2012)
DAN lAND
LAPORAN AUDITOR INDEPENDENI
INDEPENDENT AUDITOR'S REPORT
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PT AMSTELCO INDONESIA, Tbk FINANCIAL STATEMENTS DECEMBER 31. 2013 AND FOR THE YEAR THEN ENDED (With Comparative Figures 2012) TABLE OF CONTENTS
PT AMSTELCO INDONESIA, Tbk lAPORAN KEUANGAN 31 DESEMBER 2013
DAN UN1'UK TAHUN YANG BERAKHIR PADATANGGAL. TERSEBUT (Oengan Angka Perbandingan Tahun 2012)
DAFTARISl
HaJamanI Page
LAPORAN AUDITOR INDEPENDEN LAPORAN POSISI KEUANGAN LAPORAN LABA RUGI KOMPREHENSIF
1-2 3
INDEPENDENT AUDITOR'S REPORT STATEMENTS OF FINANCIAL POSITION INCOME STATEMENTS COMPREHENSIF
LAPORAN PERUBAHAN EKUITAS
4
STATEMENTS OF CHANGES IN EQUITY
LAPORAN ARUS KAS
5
STATEMENTS OF CASH FLOWS
CATATAN ATAS LAPORAN KEUANGAN 1. Umum 2. Ikhtisar kebijakan alwntansi penting 3. Kaadanbank 4. Pembayaran dimuka 5. Kaa yang dibatasi penggunaannya 6. Hutang kepada pihak berelasi 7. Hutang kepada pihak ketlga 8. Biaya yang masih harus dibayar 9. Perpajakan 10. ModaIsaham 11. BebanUsaha 12. BelJan I Pendapatan Lain - lain 13. Laba (Rugi) per saham dasar 14. Transaksi dengan pihak berelasi 15. Aset keuangan dan liabilitas keuangan 16. Kebijakan manajemen risiko keuangan 17. Kelangsungan usaha 18. Persetujuan laporan keuangan
6 7-15 15 15 15 16 16 16
17 17-18 18 18 18 18
19 20 21 21
NOTES TO FINANCIAL STATEMENTS General 1.
Summary of accounting policies 2. Gash and bank 3. Prepaid Expense 4. Restricted Cash 5. Payable to related parties 6. Payable to third parties 7. Accrued expenses 8. Taxation 9. Share Capital 10. Operating expense 11. Other expensesIincome 12. Gain (Loss) per share 13. Related parties transaction 14. Fmancial asseIs and financial liabilities 15. Financial risk management policy 16. Going concern 17. Financial statements approval 18.
Hertanto,Sidik&lndra Accountants and Business Consultants
LAPORAN AUDITOR INDEPENDEN
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INDEPENDENT AUDITOR'S REPORT
LMoran No HSI.ASlDO.OO1.A1-lA!
Report No HSI.ASIBO.OO1.AI·LAI
Pemegang Saham, Dewan Komisari8 dan Direksi
PT AMSTElCO INDONESIA, Tbk
The Shareholders, Board of Commlaaionera and Directors PT AMSTElCO INDONESIA, Tbk
Kami telah mengaudit laporan posisi keuangan PT AMSTElCO INDONESIA, Tbk ("Perusahaan") tanggal31 Desember 2013, serta laporan labs rugi komprehensif, laporan perubahan ekuitas dan Iaporan arus kas untuk tahun yang berakhir pada tanggal tersebut. Laporan keuangan adalah tanggung jawab manajemen Perusahaan. Tanggung jawab kami tertetak pada pemyataan pendapat atas laporan keuangan berclasarkan audit kami. Laporan Keuangan PT AMSTElCO INDONESIA,Tbk untuk tahun yang berakhir pada tanggal 31 Desember 2012 telah diaudit oIeh auditor indapenden lainnya yang Iaporannya tertanggal 1 Nopember 2013 No : 3OOIARHJ.02IAl-TbklMSMJGAl11.13, berisi pendapat waiar tanpa pengecualian atas laporan keuangan tersebut.
We have audited the statement of financial position of PT AMSTElCO INDONESIA, Tbk ("The Company") as of December 31, 2013 and the related statement of comprehensive income, changes in equity and cash flows for the year then ended. These financial statements are responsibility of the Company's Management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of PT AMSTElCO INDONESIA, Tbk for the year ended December 31, 2012 have been audited by other independent auditor, which in its report dated November 1,2013 No 3OOIARHJ-02IAI TbkIMSMJGAl11.13, express an unqualified opinion on these financial statements.
Kami melaksanakan audit ben:lasarkan standar auditing yang ditetapkan Institut Akuntan Publik Indonesia. Stanclar tersebu1 mengharuskan kaml merencanakan dan melaksanakan audit agar kami memperoleh keyakinan yang memadai bahwa Iaporan keuangan bebas dari salah saji material. Suatu audit meliputi pemeriksaan, atas dasar pengujian, buktl-bukti yang rnendukung jumlah-jumlah dan pengungkapan dalam laporan keuangan. Audit juga meliputi penilaian atas prinsip akuntansi yang digunakan dan estImasi signifikan yang dibuat oleh manajeman. serta penilaian terhadap penyajian Isporan keuangen seeara keseluruhan. Kemi yakin bahwa audit kami memben"kan dasar memadai untuk menyatakan pendapat.
We conducted our audit in accon:lance with auditing standars established by the Indonesian Institu1e of PUblic Accountants. Those standars require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining. on a test ba&i&, evidence &UppOrting the amount and di&clo&ure& in the financial statements. An audit also includes assesing ttle accounting principles used and significant estimates made by the mariagement, as well as evaluating the overall financial statement presentation. We believe that our audit provide a.reasonable basis for our opinion.
Menurut pendapat kami, laporan keuangan kami sebu1 diatas menyajikan secara weier, dalam semua hal yang material, posisi keuangan PT AMSTElCO INDONESIA, Tbk tanggal 31 Desember 2013 dan hasil usaha serta arus kas untuk tahun yang berakhir pada tanggal 31 Desember 2013 sesuai dangan Standar Akuntansi Keuangan di Indonesia.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of PT AMSTElCO INDONESIA, Tbk as of December 31, 2013 and the results of its operations and its cash flows for the year ended December 31, 2013 in conformity with Indonesia Financial Accounting Standards.
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HMcIOfIce
MenenI FIF, 12th Floor, Suite 121 .II. TB. SlmeIupang KaY. 15 CIIandak Jakarta Selatan 12440 • Indonesia Phone : +62·21 29045217 (Hunting) : +62·21 29045219. 29045237 Fax. : +62-21 29045238 Emell : lnfoOhIrIInn.co.1d WebIIte: www.hlrftnn.co.1d
BnmchOflce Graha Mandirl 19th Floor JI. Imam BonjoI No. 61 Jakarta Pusat 10310 Indonesia Phone : +62·21 39838734 : +62·21 39838735 Fax.: +62·2139832081 Email:
[email protected]
Hertanto,Sidik&lndra
Accountants and Business Consultants
LAPORAN AUDITOR INDEPENDEN (LanJutan)
INDEPENDENT AUDITOR'S REPORT (Continued)
Laporan No HSI.ASIBQ.OO1.A1-LA1
Report No HSI.ASiBO.OO1.A1-LA1
Laporan keuangan tertampir disusun
Tile accompanying financiat statements have been pAi\Pared assumsing that the Company will continue as a going concem . As discussed in Note 17 to the financial statements, as at December 31, 2013 the Company has a net deficiency in equity of Rp 7,165,577,084, negative operating cash flows of Rp1,976,908,595. These conditions raise substansial doubt about the Company's ability to continue as a going concem because the Company is very dependant on continous support being provided by related affiliated Companies or its main creditors, as well as success in developing new businnes activities. Management's plant in regard to these matters are also described in Note 17 to the financial statements. The accompanying financial statements do not include the effect of any adjustments that may be required if the Company cannot continue as a going concem.
HERTANTO, SIDIK &INDRA
Drs. Abubakar Sidik. MS.CPA Registrasi Akuntan Publik No. AP. 01381 Public Accountant Reglsttation No. AP. 0138
20 Januari 20104 I January 20, 20104
The accompanying tlMnclal statements _ not InI8nded to prUWIt the flnllnclaf position, _ I t 01 openttion and cash trows In IICCOfdIInc:e with acoountInf1 princ/pIM and practices gtII/fInIIIy acoepfed in counftfes jut1cllctlons other fIJan 1ndaIIM1a. The studan1s, proceduras and practices to audlt such financial
statements are Ihose f1IIIJfIIIIII1 accepIed and appIIad In 1ndaIIMIa.
HudOl'llce Menara FIF. 12th Floor, Suite 121 JI. TB. SIrnetupang Kay. 15 Cilandak .JaIcarta Selatan 12440 • Indoneala Phone : +82·21 29045217 (Hunting) : +82·21 29045219.29045231 : +82·21 29045238 EmeiI : InfoOhIl'firm.co.kt WebeIle : _.hll'firm.co.kt
BrwIctI OfIIctI Graha MandIrl19th Floor JI. Imam BonjoI No. 61 Jakarta Pusat 10310 Indonesia Phone : +82·21 39838134
: +62·2139838135
Fax. : +62·21 39832081
Email: bnmch@h&rfirm.co.1d
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(Dengan Angka Perbandingan Tabun 2012) (OlsaJlkan dalam Rupiah, keeual dlnyatakan lain)
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PT AMSTELCO INDONESIA TBK STATEMENT OF RNANCIAL POSmaN December 31, 2013 (WIth Compar.;1llve RgUres Year 2012) (EXpressed in RupIah, unless otherwise stated)
PT AMSTELCO INDONESIA TBK LAPORAN POSISI KEUANGAN 31 Desember 2013
2013
Catatanl
Notes
2012 ASSETS
ASET
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7.207.693 93.323.432
CURRENT ASSETS Cash and cash equivanlents Prepaid expense Receivables to third parties
100.531.125
Total Current Assets
1.210.000.000
NON CURRENT ASSETS Restricted cash
1.210.000.000
Total Non Current Asset
1.310.531.125
TOTAL ASSETS
ASETLANCAR
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818.359.321
Jumlah Aset Lancar
951.173.695
2c,3 4 2f
132.814.374
ASET T10AK LANCAR
Kas yang dibatasi penggunaannya
2c,5
Jumlah Aset TIdak Lancar JUMLAHASET
951.173.695
Uhat Catsten etas laporan keuangan yang menJpakan bagian yang tidak terpisahkan dan laporan keuangan ini. which are an integral part of the these financial statements.
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PT AIISTELCO INDONESIA. Tbk STATEMENT OF RNANCIAL POSITION (Continued) December 31, 2013
PT AMSTELCO INDONESIA, Tbk lAPORAN POSISI KEUANGAN (LanJutan)
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31 Desember 2013 (Dengan Anglra Perbandlngan Tahun 2012) (OlsaJlkan dalam Rupiah, kecuall dlnyatakan lain)
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2013
(WIth ComparatJve Rgures YeaI" 2012) (Expressed In Rupiah, unless otherwIse stated)
Catatanl Notes
UABIU11ES AND DERCIENCY IN EQUITY
UABIUTAS DAN OEFISIENSI EKUITAS
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UABIUTAS LANCAR Hutang kepada pihak berelasi Hutang kepada pihak ketiga Biaya yang masih harus dibayar Hutang pajak
i 704.453.905
7
247.300.000
8
Jumlah Uabllttas Lancar
8.116.750.779
OEFISIENSI EKUITAS Modalsaham modal dasar 100.000.000 saham ditempatkan dan disetor penuh 61.325.926 saham. dengan nilai nominal Rp 500 per saham AgioSaham AkumuJasi Kerugian
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Jumlah Defisiensi Ekuitas
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JUMLAH UABIUTAS DAN OEFISIENSI EKUITAS
2012
CURRENT UABiUTIES
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164.996.874
2j,9a
268.456.700 114.128.212
Payab/es to related parties Payables to third parties Accrued Expense Taxes payable
6.673.975.468
Total CUnenl uabilltles
6.291.390.556
DERCIENCY IN EQUITY
30.662.963.000 21.887.036.000 (59.715.576.084)
10
(T.165.577.084)
30.662.963.000 21.887.036.000 (57.913.443.343)
Share capital authorized 100.000.000 shares Issued and fully paid 61.325.926 shares, with per value Rp 500 per shares Additional paid in capital Accumulated losses
(5.363.444.343)
Total Deficiency In Equity TOTAL UABIUTIES AND
951.173.695
1.310.531.125
DERClENCY IN EQlRTY
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Uhat Catetan etas laporan keuangan yang merupakan bagian yang tidal< terpisahkan dari laporan keuangan ini.
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PT AMSTELCO INDONESIA. Tbk LAPORAN LABA RUGa KOMPREHENSIF
PT AJlSTELCO INDONESIA. Tbk. INCOME STATEIIIIENTS COIIPREHENSIF For The Year Ended
Urduk Tahun yang Berakhlr pada Tanggal
December 31, 2013 (With Comparative Rgures Year 2012) (Expressed In Rupiah, unless otherwise stated)
31 Desember 2013 (Dengan Angka Perbandingan Tahun 2012) (DlsaJikan dalam Rupiah, kecuali dinyatakan lain)
CatatanJ Notes
2013 Pendapatan Bebanusaha
Revenue
2i 836.946.784
Rugi kotor
(836.946.784)
Penghasilan (beban) lain-lain, bersih
(965.185.957)
Laba (rugi) sebelum pajak penghasilan
2012
2i,11
2.635.102.636 (2.635.102.636)
2i,12
(1.802.132.741)
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Other income (expenses), net
3.125.324.327
Income (loss) before income tax Income tax expenses
(1.802.132.741)
3.125.324.327
Total comprehensive income (loss) tor the years
Laba (rugl) per sahem dasar
(29)
2p,13
51
8asIc income (loss) per share
Laba (rugl) per saham dnusian *)
(29)
2p,13
51
Diluted Income (loss) per share *)
See the accompanying notes to the financial statements which are an integral part of the these financial statements.
Uhat Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan ini.
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Gross loss
5.760.426.963
Beban pajak penghasiJan
Jumlah laba (rugi) komprehensif tahun berjalan
Operating Expenses
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PT AMSTELCO INDONESIA, Tbk
LAPORAN PERUBAHAN EKUITAS
Untuk Tahun yang Herakhir pada Tanggal
31 Desember 2013
(Dengan Angka Perbandlngan Tahun 2012)
(DlsaJikan dalam Rupiah, kecuall dinyatakan lain)
CatatanJ Notes Saldo 31 Oesember 2011
10
Modal Saham J Share capital
30.662.963.000
PT AMSTELCO INDONESIA, Tbk
STATEMENTS OF CHANGES IN EQUITY
For The Year Ended
December 31, 2013
(WIth ComparaUve FIgures Year 2012)
(Expressed In Rupiah, unless otherwl$e atated)
AgioSahamJ Additional paid In capItal 21.887.036.000
Laba Bersih Tahun 2012 Saldo 31 Desember 2012
30.662.963.000
21.887.036.000
Rugl 8ersIh Tahun 2013 Saldo 31 Desember 2013
30.662.863.000
21.887.036.000
Akumulasi Keruglan I Acumulated loaN
Jumlahl Amount
(61.038.767.670)
(8.488.768.670)
Balanoe as ofDecember 31, 2011
3.125.324.327
3.125.324.327
Nflt Income in 2012
(57.913.443.343)
(5.363.444.343)
Balance as 01 Decembflr 31, 2012
(1.802.132.741)
(1.802.132.741)
Net loss in 2013
(68.7111.676.084)
(7.166.571.084)
Balance as ofDecember 31, 2013
Sfle the accompanying notfls to the financial statemflnts which are an Integral part of the these financial statements.
Uhat Catatan atas laporan keuangan yang merupakan bag/an yang adak tflrpisahkan darllaporan kfluangan Ini.
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PT AJISTELCO INDONESIA, TbIr. STATEMENTS OF CASH ROWS
For The Year Ended
December 31.2013
(WIth COmparative Rgures Year 2012)
(EXpressed In Rupiah, unless otherwise stated)
PT AMSTELCO INDONESIA, Tbk LAPORAN ARUS KAS
Untuk Tahun yang Berakhlr pada Tanggal
31 Desember 2013
(Dengan ARgka Perbandlngan Tahun 2012)
(DlsaJlkan dalam Rupiah, kecual dlnyatakan lain)
2012
2013 ARUS KAS DARI AKTMTAS OPERASIONAL Pembayaran kepada pemasok dan beban usaha Pembayaran gaji, upah dan bJojangan karyawan Penerimaan lain-Iain, bersih Kas Bersih yang Digunakan untuk Aklivitas Operasi
ARUS KAS DARI AKTMTAS INVESTASI Pencairan deposito
Kas Bersih yang Diperoleh dari Aklivitas Investasi ARUS KAS DARI AKTMTAS PENDANAAN Penerimaan pinjaman dari pihak ketiga Penerimaan pinjaman dari pihak berelasi
Kas Bersih yang Diperoleh dan Aktivitas Pendanaan KENAIKAN (PENURUNAN) BERSIH KAS DAN BANK
(2.030. 124.595} 53.216.000
(1.719.308.180) 59.924.129
(1.976.908.595)
(3.584.516.312)
1.210.000.000
3.579.341.039
1.578.060.223
3.579.341.039
CASH FLOWS FROItI FINANCING ACTIVITIES Receipts from third parl/es loan Receipts from related parties loan Net Cash Provided by
811.151.628
(5..175.273)
Financing AcIiIIIlies
NET INCREASE (DECREASE) IN CASH AND BANK
KAS DAN BANK AWAL PERIODE
7.207.693
12.382.966
CASH AND BANK AT BEGINNING OF PERIOD
KASDANBANK AKHIR PERIODE
818.359.321
7.207.693
CASH AND BANK AT END OF PERIOD
Uhat Cetatan atas laporan keuangan yang meropakan bagian yang tidak terpisahkan dati laporan keuangan ini.
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Operating Activities
Net Cash Provided by Investing ActJvities
(6.126.393.682) 7.704.453.905
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CASH FLOWS FROM INVES77NG ACTIVITIES Liquid Deposito
1.210.000.000
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Payment for employefl salaries, wages and allowances
Net Cash Used In
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(1.925.132.261 )
CASH FLOWS FROItI OPERATING ACTIVITIES Payment to suppliers and operating expense
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See the accompanying notes to the financial statements which are an integral pari of the these financial statements.
