Revenue and expenses continued

Catatan atas laporan keuangan konsolidasian lanjutan Notes to the consolidated financial statements continued 3 PENYAJIAN KEMBALI LAPORAN KEUANGAN TAHUN 2009. 4 KAS DAN SETARA KAS Akun tersebut terdiri dari : Kas perusahaan - Pabrik Gula 11 PG - - Proyek Bobbin - - Unit Tembakau Klaten 1 unit - - SBU Unit Tembakau Jember 2 unit - - Dasaplast - - SBU RS Rumah Sakit 3 RS - - Kantor Direksi - Sub jumlah kas - Bank Mandiri - Bank Agro - Bank BRI - Bank Jam - Bank BNI - Bank Bukopin - BCA - Bank Niaga Saldo bank terdiri dari : Banks : Pada tahun 2011, perseroan menerapkan PSAK No. 1 Revisi 2009. Dampak penerapan standar akuntansi ini mengakibatkan laporan posisi keuangan tanggal 1 Januari 201031 Desember 2009 dinyatakan kembali sebagaimana diharuskan oleh standar tersebut. Rekening pada laporan posisi keuangan yang terpengaruh dari penerapan PSAK 1 Revisi 2009 adalah rekening Hak Minoritas dan rekening Ekuitas. Hak Minoritas yang sebelumnya disajikan pada rekening tersendiri antara Liabilitas Jangka Panjang dan Ekuitas, berdasarkan PSAK 1 revisi2009 rekening tersebut dicatat pada rekening Ekuitas sebagai sub rekening Kepenngan Non Pengendali. Penyesuaian tersebut adalah sebagai berikut : In 2011, the company implementedPSAK 1 Revised 2009. The impact of this accounting standard resulted in statements of financial position date of January 1, 2010 December 31, 2009 be restated as required by these standards. The account in the statement of financial position are affected from the application of PSAK 1 Revised 2009 is an account of Minority and the account Equity. Minority previously presented in a separate account of Long-Term Liabilities and Equity, based on PSAK 1 revised 2009 accounts minority are recorded in equity accounts as sub accounts Non-Controlling Interests. Adjustments are as follows: Penyesuaian 596.891 14.688.176 Bobbin project 45.116.200 25.681.500 Klaten tobacco unit Cash on hands 849.818.845 744.999.485 Sugar factory units 11 units This account consists of : 2011 2010 Rp Rp Capital stock 6.668.434.046 860.333.173.407 26.532.404.880 16.940.868.462 PT Bank Agro 53.792.784.831 87.424.957.919 PT Bank BRI - 61.870.671 PT Bank Niaga Sub jumlah bank rupiah 160.318.367.611 156.270.622.638 Sub total 5.952.501.572 3.657.712.069 PT Bank Bukopin 8.780.352 6.864.002 PT Bank BCA 4.075.627.600 Dalam mata uang rupiah : Rupiah : 42.593.141.646 34.043.381.316 PT Bank Mandiri Disajikan PSAK 1 Rev 2006 Adjustnent 928.352.710 842.947.167 Sub total cash on hands 8.009.649 22.106.006 SBU Hospitals units 3 units 869.900 1.284.500 Directors Office 5.482.525 27.437.000 SBU Jember tobacco units 2 units 18.458.700 6.750.500 Kepenngan Non Pengendali Modal sumbangan Equity - Dasaplast subsidiary PT Bank Jatim 20.783.888.301 10.059.340.599 PT Bank BNI 10.654.866.029 Hak Minoritas - 6.668.434.046 Non Controlling Interest Modal disetor Saldo laba Dilaporkan sebelumnya Previous 6.668.434.046 250.000.000.000 2.936.617.138 607.396.556.269 860.333.173.407 - 860.333.173.407 Donation capital Ekuitas Minority 250.000.000.000 2.936.617.138 607.396.556.269 6.668.434.046 867.001.607.453

3. RESTATEMENT OF FINANCIAL STATEMENTS YEAR 2009

4. CASH AND CASH EQUIVALENTS

Retained earning kembali Restated - Dalam valuta asing : - Bank Mandiri USD - Bank Mandiri EURO - Bank BRI USD - Bank Agro USD - Bank Bukopin USD Sub jumlah bank valas Sub jumlah bank Deposito berjangka terdiri dari : - Bank Mandiri - Bank Jam - Bank BRI - Bank Danamon Sub Jumlah deposito Total kas dan setara kas 5 PIUTANG USAHA - Penjualan Tembakau - Piutang gula - Penjualan Tetes - Piutang kompos - Piutang PTR - Pelayanan rumah sakit - Piutang di anak perusahaan Jumlah - Dalam mata uang rupiah Piutang kepada PTR UPS Ngadiredjo Megah Agung Peserko Tembakau PT Akar Ja PT Miwon CV Trikarya PT Karya Kompos Bagas Piutang Pelayanan Kesehatan ekstern Piutang Tembakau Piutang dak lancar lainnya Piutang di anak perusahaan 155.697.057 PT Bank Bukopin USDollar 28.498.113.764 17.062.115.907 Sub total 2.229.955.951 1.795.355.607 PT Bank BRI USDollar 562.250.368 247.726.056 PT Bank Agro USDollar Foreign currencies : 16.605.850.334 13.257.036.391 PT Bank Mandiri US Dollar 2.312.995.171 1.606.300.796 PT Bank Mandiri EURO 42.735.679.595 63.834.482.132 Tobacco sales 48.797.500.550 11.076.000.000 Sugar trade receivable Akun tersebut terdiri dari : 2011 2010 Rp Rp - 400.000.000 PT Bank BRI 4.500.000.000 200.000.000 PT Bank Jatim Jangka waktu deposito tersebut antara 1 - 3 bulan dengan bunga antara 6,25 - 8 per tahun. Nilai kurs tengah Bank Indonesia tanggal 31 Desember 2011 dan 2010 untuk mata uang USD dan EURO masing-masing Rp8.991,00 dan Rp9.400, serta Rp 11,955,86 dan Rp13.510. Kas perusahaan yang terdiri dari kas dalam perjalanan cash in transit dan kas dalam simpanan cash in safe diasuransikan kepada beberapa perusahaan asuransi dari risiko kehilangan dan kebakaran dengan jumlah pertanggungan Rp 70.950.000.000,- untuk masa satu tahun yang berakhir pada 1 Januari 2011 dan telah diperpanjang untuk tahun berikutnya. 4.500.000.000 33.100.000.000 Sub total time deposits 194.244.834.085 207.275.685.712 Total cash and cash equivalents - 700.000.000 PT Bank Danamon IDR : 3.040.718.606 2.561.042.891 Receivable of sugarcane Farmer 1.192.195.894 2.078.999.507 Receivable in its subsidiary 106.816.936.803 89.163.515.779 Total 3.040.718.606 2.561.042.891 Receivable of sugarcane Farmer 11.050.842.158 9.034.307.068 Hospital services - 413.244.854 Mollases sales - 165.439.327 Compost sales - 70.906.300 PT Karya Kompos Bagas 10.932.374.970 8.724.817.220 Hospital services external patient - 6.240.177.007 Tobaco Peserko 27.390.000.000 - PT Miwon 107.000.000 107.000.000 UPS - Ngadiredjo - 11.076.000.000 Megah Agung PT Akar Jati 1.380.500.550 - CV Trikarya 65.364.683.964 32.895.655.310 Sub total 385.308.645 2.036.712.385 Other non current receivables 1.192.195.894 2.078.999.507 Receivable in its subsidiary Midle rate of exchange of Bank Indonesia as of December 31, 2011 and 2010 for the USD and EURO each are Rp8.991 and Rp9.400, and Rp 11,955,86 and Rp13.510. Cash and cash equivalent consisting of cash in transit and cash in safe are insured with some insurance companies from the risk of loss and fires with a total coverage of Rp70.950.000.000, - for one year period ending onJanuary 1, 2011 and has been renewed for subsequence year.

5. TRADE RECEIVABLES

This account consists of : 19.920.000.000 - 1.016.585.299 - Tobaco Receivables Period of time deposits are between 1-3 months with an interest rate of between 6.25 - 8 per annum. Time deposits : - 31.800.000.000 PT Bank Mandiri 188.816.481.375 173.332.738.545 Sub total banks 2011 2010 6.787.061.940