LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITOR’S REPORT No. 112/023/IRDN.0513 Yth. Dewan Komisaris dan Direksi
To Board of Commissioners and Directors
PT Bumi Siak Pusako Kami telah mengaudit laporan posisi keuangan PT Bumi Siak Pusako tanggal 31 Desember 2012 dan laporan laba rugi komprehensif, laporan perubahan ekuitas, serta laporan arus kas untuk tahun yang berakhir pada tanggal tersebut. Laporan keuangan adalah tanggung jawab manajemen Perusahaan. Tanggung jawab kami terletak pada pernyataan pendapat atas laporan keuangan berdasarkan audit kami. Laporan keuangan untuk tahun yang berakhir pada 31 Desember 2011 telah diaudit oleh auditor independen lain dengan pendapat wajar tanpa pengecualian.
Izin Usaha : KEP‐305/KM.5/2005 Tanggal 14 September 2005
PULOMAS SATU Building G‐II, 3rd Floor Jl. Jend. A. Yani No. 2 Pulomas, Jakarta 13210 Phone (direct) 021‐ 471 5164, 471 4794, 475 6850 Fax. 021 ‐ 478 66976 e‐mail: dsr@kap‐dsr.com
We have audited the accompanying statement of financial position of PT Bumi Siak Pusako as of 31 December 2012, and the related statements of comprehensive income, statement of changes in shareholders’ equity and statement of cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. The Financial statements for the year ended as of 31 December 2011 have been audited by other independent auditor with unqualified opinion.
Kami melaksanakan audit berdasarkan We conducted our audits in accordance with auditing standards established by the standar auditing yang ditetapkan oleh Institut Akuntan Publik Indonesia dan Standar Indonesian Institute of Certified Public Pemeriksaan Keuangan Negara yang Accountants and governmental auditing standards establised by the Audit Board of the ditetapkan oleh Badan Pemeriksa Keuangan Republic of Indonesia (BPK‐RI). Those Republik Indonesia (BPK RI). Standar tersebut standards require that we plan and perform the mengharuskan kami untuk merencanakan audit to obtain reasonable assurance about dan melaksanakan audit, agar kami whether the financial statements are free of memperoleh keyakinan memadai bahwa material misstatements. An audit includes laporan keuangan bebas dari salah saji material. Suatu audit meliputi pemeriksaan, examining, on a test basis, evidence supporting atas dasar pengujian, bukti‐bukti yang the amounts and disclosures in the financial mendukung jumlah‐jumlah dan statements. An audit also includes assessing the pengungkapannya dalam laporan keuangan. accounting principles used and significant Audit juga meliputi penilaian atas prinsip estimates made by management, as well as evaluating the overall presentation of the akuntansi yang digunakan dan estimasi financial statements. In addition, the audit also signifikan yang dibuat oleh manajemen, serta includes examination of the Companyʹs penilaian terhadap penyajian laporan keuangan secara keseluruhan. Selain itu, audit compliance to contracts, grants requirements, juga mencakup pengujian atas kepatuhan certain provisions of laws and regulations, and Perusahaan terhadap kontrak, persyaratan evaluation of internal control. We believe that bantuan dan pasal‐pasal tertentu peraturan our audit provides a reasonable basis for our
perundang‐undangan, serta evaluasi pengendalian intern. Kami yakin bahwa audit kami memberikan dasar yang memadai untuk menyatakan pendapat.
opinion.
Menurut pendapat kami, laporan keuangan In our opinion, the financial statements referred yang kami sebut diatas menyajikan secara to above present fairly, in all material respects, wajar, dalam semua hal yang material, posisi the financial position of PT Bumi Siak Pusako keuangan PT Bumi Siak Pusako per as of December 31, 2012, and the results of its 31 Desember 2012, serta hasil usaha, operations, its changes in shareholders’ equity perubahan ekuitas dan arus kas untuk tahun and its cash flows for the year then ended in conformity with Indonesia financial accounting yang berakhir pada tanggal tersebut sesuai standards. dengan standar akuntansi keuangan di Indonesia. The Company has made revisions to some of the Perusahaan telah melakukan revisi atas Accounting Standards which became effectively beberapa Standar Akuntansi yang berlaku aaplied on January 1, 2012 as disclosed in Note efektif pada tanggal 1 Januari 2012 2A. In accordance with PSAK No 10 (revised sebagaimana diungkapkan dalam Catatan 2A. 2010), PT Bumi Siak Pusako has changed its Sesuai dengan PSAK No 10 (revisi 2010), functional currency from Rupiah to US Dollar. PT Bumi Siak Pusako telah mengubah mata Consequently, financial statements of PT Bumi Siak Pusako for the year ended 31 December uang fungsionalnya dari Rupiah menjadi US Dollar (catatan 2A dan 2J). Oleh karenanya, 2011 and 2010 are restated using rate at date on laporan keuangan PT Bumi Siak Pusako yang this change. berakhir pada tanggal 31 Desember 2011 dan 2010 disajikan kembali sesuai dengan rate pada saat perubahan tersebut. Laporan pengujian kepatuhan Perusahaan The examination report of the Companyʹs terhadap perundang‐undangan dan evaluasi compliance to laws and regulations and pengendalian intern, kami sampaikan secara evaluation of internal control, submitted terpisah kepada manajemen dengan laporan separately to management in our report kami nomor: 212/024/IRDN.0513 dan number: 212/024/IRDN.0513 and 212/025/IRDN.0513 tanggal 1 Mei 2013. 212/025/IRDN.0513 dated May 1, 2013. Jakarta, 1 Mei/ May 2013
Dani Sudarsono Nomor Ijin Akuntan Publik/Licence of Public Accountant AP.0178 Nomor Ijin Kantor Akuntan Publik/Licence of Public Accountant Firm KEP‐305/KM.5/2005
HAL / PAGE ‐ 3
The accompanying financial statements are not intended to present the financial position, results of operations, and cash flows in accordance with accounting principles and practices generally accepted in countries and jurisdiction other than Indonesia. The standards, procedures, and practices utilized to audit such financial statements may differ from those generally accepted in countries and jurisdictions other than Indonesia. Accordingly the accompanying financial statements and the auditor’s report thereon are not intended for use by those who are not informed about Indonesian accounting principles and auditing standards, and their application in practice
HAL / PAGE ‐ 4
PT BUMI SIAK PUSAKO LAPORAN POSISI KEUANGAN
STATEMENTS OF FINANCIAL POSITION
Per 31 Desember 2012 dan 2011 (dalam US Dollar)
As of 31 December 2012 and 2011 (expressed in US Dollar) 31‐Des‐10 Notes
2012
2011
01‐Jan‐11
Restated
Restated
ASET
ASSETS
Aset Lancar Kas dan Setara kas Piutang Usaha Piutang Lain‐lain Biaya Dibayar Di Muka dan Uang Muka Jumlah Aset Lancar Aset Tidak Lancar Aset Tetap setelah dikurangi akumulasi Aset Lain‐lain Jumlah Aset Tidak Lancar
2B, 3 2C, 4 2C, 5
54.289.440 9.817.490 3.311.776
60.942.635 12.157.340 2.721.428
21.431.165 22.405.064 ‐
Current Assets Cash and cash equivalents Trade receivables Other receivables
2D, 6
5.522.919 72.941.626
6.745.922 82.567.325
7.484.909 51.321.138
Prepayment and advances Total Current Assets
88.512 3.279.312 3.367.824
92.342 133.774 226.115
100.522 156.135 256.657
Non‐Current Assets Fixed assets net of accumulated depreciation Other assets Total Non‐Current Assets
76.309.449
82.793.440
51.577.795
TOTAL ASSETS
2E &L, 7 8
JUMLAH ASET LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS Liabilitas Jangka Pendek Hutang Usaha Hutang Pajak Hutang Overlifting Hutang Lain‐lain
9 10 11 12
18.496 905.790 6.244.254 831.801 8.000.341
‐ 5.992.206 10.783.362 616.757 17.392.324
Liabilities Current Liabilities Trade payable Taxes payable Overlifting payable Other payables
‐ 3.474.446 334.528 79.244 3.888.218
Liabilitas Jangka Panjang 2K, 13
Kewajiban Imbalan Pasca Kerja JUMLAH LIABILITAS
172.652 172.652 8.172.993
249.985 249.985 17.642.309
363.253 363.253 4.251.470
Long Term Liabilities Provision for post employment benefit TOTAL LIABILITES
EKUITAS Modal Saham Modal dasar 12.000 saham, nilai nominal Rp25.000.000 per saham, ditempatkan 12.000, disetor penuh: 2012: 9.960 (2011: 9.840 saham) 14
27.438.602
27.128.363
EQUITY Share capital Authorized, 12.000 shares at par value of Rp25.000.000 each share, issued 12.000 fully paid: 2011: 9.960 26.804.582 (2011: 9.840 shares)
Laba Ditahan Dana cadangan tujuan umum Dana cadangan tujuan khusus Belum ditentukan penggunaannya Laba ditahan 2011 JUMLAH EKUITAS
1.558.317 6.064.490 31.952.438 1.122.610 68.136.457
1.397.222 3.297.938 33.327.608 ‐ 65.151.131
1.321.687 1.699.806 17.500.250 ‐ 47.326.325
Retained earnings Appropriated for general purposes Appropriated for specific purposes Unappropriated Retained earning 2011 TOTAL EQUITY
76.309.449
82.793.440
51.577.795
TOTAL LIABILITIES AND EQUITY
14 14
JUMLAH LIABILITAS DAN EKUITAS
Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan See the accompanying notes as an integral part of the financial statements
HAL / PAGE ‐ 5
PT BUMI SIAK PUSAKO LAPORAN LABA/(RUGI) KOMPREHENSIF
STATEMENTS OF COMPREHENSIVE INCOME
Untuk Tahun‐tahun yang Berakhir pada 31 Desember 2012 dan 2011 (dalam US Dollar)
For the Years Ended 31 December 2012 and 2011 (expressed in US Dollar) 2011 Restated
Notes
2012
15 16
116.237.521 61.366.005 54.871.516
113.294.146 56.273.208 57.020.938
17
3.087.735 3.087.735
2.568.834 2.568.834
Net Income Cost of Sales Gross Profit Operating expenses General and administrative Total Operating expenses
51.783.781
54.452.105
Operating Income
(86.072)
6.085
Non ‐ operating income/(expenses)
51.697.710
54.458.190
Profit Before Income Tax
19.745.272 19.745.272
21.130.582 21.130.582
Income Tax Current tax Deferred tax Total Income Tax
Laba Bersih
31.952.438
33.327.608
Net Profit
Pendapatan Komprehensif Lainnya
‐
‐
Jumlah Laba Komprehensif
31.952.438
33.327.608
Pendapatan Bersih Harga Pokok Penjualan Laba Kotor Beban Usaha Beban Umum dan Administrasi Jumlah Beban Usaha Laba Usaha Pendapatan/(beban) Di Luar Usaha
18
Laba sebelum Pajak Penghasilan Pajak Penghasilan Pajak kini Pajak tangguhan Jumlah Pajak Penghasilan
2H
Other comprehensive income
Total Comprehensive Income
Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan See the accompanying notes as an integral part of the financial statements
HAL / PAGE ‐ 6
PT BUMI SIAK PUSAKO LAPORAN ARUS KAS
STATEMENTS OF CASH FLOWS
Untuk Tahun‐tahun yang Berakhir pada 31 Desember 2012 dan 2011 (dalam US Dollar)
For the Years Ended 31 December 2012 and 2011 (expressed in US Dollar)
2012 Arus Kas dari Aktivitas Operasi Laba Bersih Penyesuaian: Beban penyusutan Pemulihan penyisihan cash call Imbalan pasca kerja karyawan Akrual pendapatan bunga ‐ deposito Rugi penghapusan aset tetap Laba operasi sebelum perubahan aset dan kewajiban operasional Perubahan aset dan kewajiban operasi : Piutang usaha Piutang Lainnya Biaya dibayar di muka dan uang muka Aset lain‐lain Hutang Usaha Hutang pajak Hutang overlifting Hutang lain‐lain Imbalan pasca kerja karyawan Arus kas bersih dari aktivitas operasi Arus Kas dari Aktivitas Investasi Perolehan Aset Tetap Arus Kas Bersih dari Aktivitas Investasi Arus Kas dari Aktivitas Pendanaan Setoran modal Pemerintah Kabupaten Kampar Setoran modal Pemerintah Kota Pekanbaru Pembayaran untuk Program Pemberdayaan Masyarakat Pembayaran dividen ke Pemda Kabupaten Siak Pembayaran dividen ke Pemprov Riau Pembayaran dividen ke Pemda Kabupaten Kampar Pembayaran dividen ke Pemda Kabupaten Palalawan Tantiem dan bonus karyawan Arus Kas Bersih dari Aktivitas Pendanaan Penambahan/(Penurunan) Kas dan Setara Kas
KAS DAN SETARA KAS AWAL TAHUN KAS DAN SETARA KAS AKHIR TAHUN
2011 Restated
6.255 (1.620.729) (51.589) (60.677) ‐
33.327.608 ‐ 37.418 (2.519.260) (74.137) (46.416) ‐
30.225.698
30.725.212
2.339.851 (529.671) 2.843.731 (3.145.538) 18.496 (5.086.415) (4.539.108) 215.044 (25.744) 22.316.342
10.057.473
2.547.263 10.451.675 17.123 (36.046) 54.303.413
Cash Flows From Operating Activities Net Income/(Loss) Adjustment Depreciation expense Recovery of provision for BOB advances Provision for post employment benefit Accrued interest ‐ term deposit Loss on write off fixed asset Operating profit before changes in operating assets and liabilities Changes in operating assets and liabilities: Trade receivables Other receivables Prepayements and advances Others assets Trade payables Tax payables Overlifting payable Other payables Provision for post employment benefit Cash flows from operating activities
(2.425) (2.425)
(30.091) (30.091)
Cash Flows From Investing Activities Acquisition of fixed assets Cash flows from investing activities
31.952.438
519.678 21.036
Cash Flows From Financing Activities 551.390
Paid in capital ‐ Disctrict Government of Kampar Paid in capital ‐ City Government of Pekanbaru Community Development Dividend ‐ District Goverment Siak Dividend ‐ Provincial Goverment Riau Dividend ‐ District Goverment Kampar Dividend ‐ District Goverment Pelalawan Tantiem and employee bonuses Cash flows from financing activities Net Increase/(Decreease) in Cash and Equivalent
310.238 (483.286) (21.461.547) (4.554.689) (1.518.230) (607.292) (652.307) (28.967.112) (6.653.195)
(260.275) (10.839.655) (2.709.914) (602.203) (361.322) (357.893) (14.579.872) 39.693.450
60.942.635
21.249.185
Cash and cash equivalents Beginning of Year
54.289.440
60.942.635
Cash and cash equivalent End of Year
Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan See the accompanying notes as an integral part of the financial statements
HAL / PAGE ‐ 7
PT BUMI SIAK PUSAKO LAPORAN PERUBAHAN EKUITAS PEMEGANG SAHAM
STATEMENTS OF CHANGES IN SHAREHOLDERSʹ EQUITY
Untuk Tahun‐tahun yang Berakhir pada 31 Desember 2012 dan 2011 (dalam US Dollar)
For the Years Ended 31 December 2012 and 2011 (expressed in US Dollar) Laba Ditahan/Retained Earnings
Modal Saham
Share Capital
Dana Tujuan Khusus Appropriated for Specific Purposes
Dana Tujuan Umum Appropriated for General Purposes
Belum Ditentukan Penggunaannya
Jumlah
Unappropriated
Total
Saldo per 1 Januari 2011 Dividen Pemda Kabupaten Siak Dividen Pemprov Riau Dividen Pemda Kabupaten Kampar Dividen Pemda Kabupaten Pelalawan Tantiem dan bonus karyawan Sumbangan untuk pemberdayaan masyarakat Bantuan untuk PON XVIII Penambahan dana cadangan tujuan umum Penambahan dana cadangan tujuan khusus Penambahan modal Pemda Kabupaten Kampar Laba komprehensif tahun 2011
26.576.974 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 551.390 ‐
1.685.372 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1.612.566 ‐ ‐
1.310.464 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 86.758 ‐ ‐ ‐
17.351.649 (10.839.655) (2.709.914) (602.203) (361.322) (357.893) (260.275) (521.063) (86.758) (1.612.566) ‐ 33.327.608
46.924.458 (10.839.655) (2.709.914) (602.203) (361.322) (357.893) (260.275) (521.063) ‐ ‐ 551.390 33.327.608
Saldo per 31 Desember 2011 (Restated)
27.128.363
3.297.938
1.397.222
33.327.608
65.151.131
Saldo per 1 Januari 2012 Dividen Pemda Kabupaten Siak Dividen Pemprov Riau Dividen Pemda Kabupaten Kampar Dividen Pemda Kabupaten Pelalawan Tantiem dan bonus karyawan Sumbangan untuk pemberdayaan masyarakat Penambahan dana cadangan tujuan umum Penambahan dana cadangan tujuan khusus Penambahan modal Pemda Kota Pekanbaru Laba komprehensif tahun 2012
27.128.363 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 310.238 ‐
3.297.938 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2.766.552 ‐ ‐
1.397.222 ‐ ‐ ‐ ‐ ‐ ‐ 161.095 ‐ ‐ ‐
33.327.608 (21.461.547) (4.554.689) (1.518.230) (607.292) (652.307) (483.286) (161.095) (2.766.552) ‐ 33.327.608
65.151.131 (21.461.547) (4.554.689) (1.518.230) (607.292) (652.307) (483.286) ‐ ‐ 310.238 31.952.438
Saldo per 31 Desember 2012
27.438.602
6.064.490
1.558.317
34.450.217
68.136.457
Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan See the accompanying notes as an integral part of the financial statements
HAL / PAGE ‐ 8
Balance as of January 1, 2011 Dividend ‐ District Goverment of Siak Dividend ‐ Provincial Government of Riau Dividend ‐ District Goverment of Kampar Dividend ‐ District Goverment of Pelalawan Tantiem and employee bonuses Donation to community development Donation to PON XVIII Appropriation to general reserve Appropriation to special reserve Paid in capital District Government of Kampar Comprehensive income 2011
Balance as of December 31, 2011 (Restated) Balance as of January 1, 2012 Dividend ‐ District Goverment of Siak Dividend ‐ Provincial Government of Riau Dividend ‐ District Goverment of Kampar Dividend ‐ District Goverment of Pelalawan Tantiem and employee bonuses Donation to community development Appropriation to general reserve Appropriation to special reserve Paid in capital City Government of Pekanbaru Comprehensive income 2012
Balance as of December 31, 2012
