Penyajian Kembali Laporan Keuangan Restatement of Financial Statements

DraftFebruary 8, 2017 Paraf: LAMPIRAN 2 ATTACHMENT 2 PT BINTRACO DHARMA TBK INDUK LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN Untuk Periode 9 Sembilan Bulan yang Berakhir pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit serta Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh PT BINTRACO DHARMA TBK PARENT STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended Deccember 31, 2015, 2014 and 2013 In Full Rupiah 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Tidak Diaudit Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 9 Bulan Month Sep 30, 2015 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited Disajikan Kembali Disajikan Kembali Disajikan Kembali 9 Bulan Month Restated Restated Restated Disajikan Kembali Restated Rp Rp Rp Rp Rp PENDAPATAN 17,914,708,463 32,889,466,709 43,852,622,278 44,488,847,876 44,026,951,877 REVENUES BEBAN POKOK PENDAPATAN 14,738,063,236 31,007,315,221 41,343,086,961 38,702,989,354 39,603,475,341 COST OF REVENUE LABA BRUTO 3,176,645,227 1,882,151,488 2,509,535,317 5,785,858,522 4,423,476,536 GROSS PROFIT Pendapatan Beban Lain-lain 9,178,439,778 683,714,322 911,619,114 61,892,135 4,561,862,197 Other Income Expenses Pendapatan Dividen 17,820,000,000 -- 37,600,000,000 38,750,000,000 20,250,000,000 Dividen Income LABA SEBELUM PAJAK 11,818,205,449 2,565,865,810 41,021,154,431 44,597,750,657 29,235,338,733 PROFIT BEFORE INCOME TAX BEBAN PAJAK PENGHASILAN 225,825,572 105,964,357 141,285,809 1,188,984,562 1,575,693,728 INCOME TAXES EXPENSE LABA TAHUN BERJALAN 11,592,379,877 2,459,901,453 40,879,868,622 43,408,766,095 27,659,645,005 INCOME FOR THE YEAR Pos-pos yang tidak akan Direklasifikasi Items that will not be reclassified ke Laba Rugi -- -- -- -- -- TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME TAHUN BERJALAN 11,592,379,877 2,459,901,453 40,879,868,622 43,408,766,095 27,659,645,005 FOR THE YEAR 499 Paraf: PT BINTRACO DHARMA TBK INDUK LAPORAN PERUBAHAN EKUITAS Untuk Periode 9 Sembilan Bulan yang Berakhir pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit serta Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh PT BINTRACO DHARMA TBK PARENT STATEMENTS OF CHANGES IN EQUITY For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended Deccember 31, 2015, 2014 and 2013 In Full Rupiah Modal Ditempatkan Tambahan Modal Selisih Transaksi Saldo Laba Total Ekuitas dan Disetor Penuh Disetor - Bersih Perubahan Ekuitas Retained Total Equity Issued and Fully Additional Paid Entitas AnakAsosiasi Earnings Paid Capital in Capital - Net Difference due to Equity in Subsidiary Associated Rp Rp Rp Rp Rp SALDO PER 31 DESEMBER 2012 BALANCE AS OF DECEMBER 31, 2012 SEBELUM DISAJIKAN KEMBALI 27,777,770,000 8,077,199,606 723,618,794 197,752,304,037 234,330,892,437 BEFORE RESTATED Dampak Perubahan dari Revaluasi ke Metode Biaya -- -- -- 75,410,747,000 75,410,747,000 Effect of Change from Revaluation to Cost Model SALDO PER 31 DESEMBER 2012 BALANCE AS OF DECEMBER 31, 2012 DISAJIKAN KEMBALI 27,777,770,000 8,077,199,606 723,618,794 122,341,557,037 158,920,145,437 RESTATED Laba Komprehensif Tahun Berjalan -- -- -- 27,659,645,005 27,659,645,005 Comprehensive Income for the Current Year SALDO PER 31 DESEMBER 2013 BALANCE AS OF DECEMBER 31, 2013 DISAJIKAN KEMBALI 27,777,770,000 8,077,199,606 723,618,794 150,001,202,042 186,579,790,442 RESTATED Dividen -- -- -- 40,000,000,000 40,000,000,000 Dividend Laba Komprehensif Tahun Berjalan -- -- -- 43,408,766,095 43,408,766,095 Comprehensive Income for the Current Year SALDO PER 31 DESEMBER 2014 BALANCE AS OF DECEMBER 31, 2014 DISAJIKAN KEMBALI 27,777,770,000 8,077,199,606 723,618,794 153,409,968,137 189,988,556,537 RESTATED Dividen -- -- -- 37,000,000,000 37,000,000,000 Dividend Laba Komprehensif Tahun Berjalan -- -- -- 2,459,901,453 2,459,901,453 Comprehensive Income for the Current Year SALDO PER 30 SEPTEMBER 2015 27,777,770,000 8,077,199,606 723,618,794 118,869,869,590 155,448,457,990 BALANCE AS OF SEPTEMBER 30, 2015 SALDO PER 31 DESEMBER 2014 BALANCE AS OF DECEMBER 31, 2014 DISAJIKAN KEMBALI 27,777,770,000 8,077,199,606 723,618,794 153,409,968,137 189,988,556,537 RESTATED Dividen -- -- -- 37,000,000,000 37,000,000,000 Dividend Laba Komprehensif Tahun Berjalan -- -- -- 40,879,868,622 40,879,868,622 Comprehensive Income for the Current Year SALDO PER 31 DESEMBER 2015 BALANCE AS OF DECEMBER 31, 2015 DISAJIKAN KEMBALI 27,777,770,000 8,077,199,606 723,618,794 157,289,836,759 193,868,425,159 RESTATED Dividen -- -- -- 116,641,212,225 116,641,212,225 Dividend Penambahan Modal Disetor 107,222,230,000 8,077,199,606 -- -- 99,145,030,394 Additional Paid in Capital Laba Komprehensif Tahun Berjalan -- -- -- 11,592,379,877 11,592,379,877 Comprehensive Income for the Current Year SALDO PER 30 SEPTEMBER 2016 135,000,000,000 -- 723,618,794 52,241,004,411 187,964,623,205 BALANCE AS OF SEPTEMBER 30, 2016 500 Paraf: LAMPIRAN 4 ATTACHMENT 4 PT BINTRACO DHARMA TBK INDUK LAPORAN ARUS KAS Untuk Periode 9 Sembilan Bulan yang Berakhir pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit serta Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh PT BINTRACO DHARMA TBK PARENT STATEMENT OF CASH FLOWS For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended Deccember 31, 2015, 2014 and 2013 In Full Rupiah 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Tidak Diaudit Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 9 Bulan Month Sep 30, 2015 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited 9 Bulan Month Rp Rp Rp Rp Rp ARUS KAS DARI KEGIATAN OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan dari Pelanggan 22,268,986,485 32,889,466,709 50,469,727,126 40,542,126,797 44,026,951,877 Receipts from Customers Pembayaran Untuk Beban Operasional 14,738,063,236 31,007,315,221 54,463,957,046 38,556,337,107 41,250,308,924 Payments for Operational Expenses Penerimaan Bunga 839,253,048 601,978,029 802,637,372 177,343,779 1,175,365,794 Interest Received Pembayaran Pajak Penghasilan 3,315,743,842 1,894,037,273 2,525,383,030 1,188,984,562 1,575,693,728 Payment Of Income Taxes Pembayaran Lainnya -- -- -- Others Payment Arus Kas Neto Diperoleh dari Net Cash Flows provide by Digunakan Untuk Aktivitas Operasi 5,054,432,455 590,092,244 5,716,975,578 974,148,907 2,376,315,019 Used in Operating Activities ARUS KAS DARI KEGIATAN INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Perolehan Aset Tetap 1,193,771,238 -- -- 4,493,935,596 -- Acquisition of Property and Equipment Pendapatan Dividen 17,820,000,000 -- 37,600,000,000 38,750,000,000 20,250,000,000 Dividend Income Penjualan Investasi 4,182,269,589 -- -- -- -- Sale in Investment Arus Kas Neto Diperoleh dari Net Cash Flows Provide by Aktivitas Investasi 20,808,498,351 -- 37,600,000,000 34,256,064,404 20,250,000,000 Investing Activities ARUS KAS DARI KEGIATAN PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Pembayaran Dividen 116,641,212,225 -- 37,000,000,000 40,000,000,000 -- Dividends Paid Setoran Saham 99,145,030,394 -- -- -- -- Additional Paid in Capital Pinjaman dari Pihak Berelasi 9,157,900,000 -- 10,907,042,731 4,764,425,576 -- Loan from Related Party Pembayaran kepada Pihak Berelasi 4,398,191,431 590,092,244 -- 22,993,128,440 Payment to Related Party Arus Kas Bersih Digunakan Net Cash Flows Used in untuk Aktivitas Pendanaan 12,736,473,262 590,092,244 26,092,957,269 35,235,574,424 22,993,128,440 Financing Activities KENAIKAN PENURUNAN NETO KAS DAN NET INCREASE DECREASE IN CASH AND SETARA KAS 13,126,457,544 -- 5,790,067,153 5,361,113 366,813,421 CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT KAS DAN SETARA KAS AWAL TAHUN 8,172,279,941 8,172,279,941 2,382,212,788 2,387,573,901 2,754,387,322 BEGINNING OF YEAR CASH AND CASH EQUIVALENTS AT KAS DAN SETARA KAS AKHIR TAHUN 21,298,737,485 8,172,279,941 8,172,279,941 2,382,212,788 2,387,573,901 THE END OF YEAR 501