NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR

Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 56

5. PENYAJIAN

KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan

5. RESTATEMENT

OF THE CONSOLIDATED FINANCIAL STATEMENTS continued Laporan laba rugi konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2013, sebelum dan sesudah penyajian kembali adalah sebagai berikut: The consolidated comprehensive invome statement for the year ended December 31, 2013 before and after restatement are as follows: Dilaporkan sebelumnya As previously reported Pengaruh Penerapan PSAK 38 Revisi 2012 Menambah Mengurangi Effects of Adoption of PSAK 38 Revised 2012 Add Deduct Disajikan Kembali As Restated Penjualan Neto Sales netto 1.190.432.274 136.315.491 1.326.747.765 Laba Bruto Gross profit 212.527.596 21.355.814 233.883.410 Laba Usaha Operating profit 93.829.194 4.192.438 98.021.632 Laba Tahun Berjalan Profit current year 81.563.337 - 81.563.337 Penyesuaian proforma Proforma - 2.704.624 2.704.624 Penambahan total penjualan sebesar Rp136.315.491, total laba bruto sebesar Rp21.355.814, total laba usaha sebesar Rp4.192.438 dan penyesuaian proforma sebesar Rp2.704.624 adalah berasal dari penjualan, laba bruto dan laba usaha anak-anak perusahaan yang diakuisisi pada tahun 2014 yang disajikan seolah-olah akuisisi terjadi sejak tahun 2013 sesuai dengan PSAK 38. Additional total purchased amounted to Rp136,315,491, total gross profit amounted to Rp21,355,815, total operating profit amounted to Rp4,192,438 and proforma amounted to Rp2,704,624 are from purchasing, gross profit and operating profit from subsidiaries that acquired on 2014 which represented as if the acquisition on 2013 according with PSAK 38. Laporan posisi keuangan konsolidasian sebelum dan sesudah penyajian kembali pada tanggal 31 Desember 2012 adalah sebagai berikut: The consolidated statement of financial position as of December 31, 2012 before and after restatement are as follows: Dilaporkan sebelumnya As previously reported Pengaruh Penerapan PSAK 38 Revisi 2012 Menambah Mengurangi Effects of Adoption of PSAK 38 Revised 2012 Add Deduct Disajikan Kembali As Restated 31 Desember 2012 Jumlah aset Total assets 1.460.575.735 115.805.168 1.576.380.903 Jumlah liabilitas Total liabilities 493.506.748 64.875.774 558.382.522 Jumlah ekuitas Total equity Modal saham 892.472.776 - 892.472.776 Agio saham 689.146 - 689.146 Modal Proforma - 50.929.395 50.929.395 Tambahan modal disetor lainnya - - - Saldo laba 72.696.442 - 72.696.442 Kepentingan non pengendali 1.210.623 - 1.210.623 Jumlah ekuitas 967.068.987 50.929.395 1.017.998.382 Penambahan total aset sebesar Rp115.805.168, total liabilitas sebesar Rp64.875.774 dan total ekuitas sebesar Rp50.929.395 adalah berasal dari aset, libilitas dan ekuitas anak-anak perusahaan yang diakuisisi pada tahun 2014 yang disajikan seolah-olah akuisisi terjadi sejak tahun 2012 sesuai dengan PSAK 38, setelah dilakukan eliminasi. Additional total assets amounted to Rp115,805,168, total liabilities amounted to Rp64,875,774 and total equity amounted to Rp50,929,395 are from assets, liabilities and equity from subsidiaries that acquired on 2014 that represented as if acquisition happened since 2012 according with PSAK 38, after elimination. Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 57

5. PENYAJIAN

KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan

5. RESTATEMENT

OF THE CONSOLIDATED FINANCIAL STATEMENTS continued Penyesuaian Modal proforma sebesar Rp50.929.395 adalah merupakan ekuitas dari anak-anak perusahaan pada tahun 2013 dan 2012 sebelum dilakukan akuisisi. Adjusment of Proforma Capital amounted to Rp50,929,395 is equity from subsidiaries at 2013 and 2012 before acquisition. Perhitungan modal profoma untuk tahun 2013 dan 2012 adalah sebagai berikut: Profoma capital calculations for 2013 and 2012 are as follows : 2013 2012 Saldo modal disetor PT Bukaka Forging Industries 46.430.104 46.430.104 Paid in capital in PT Bukaka Forging Industries Saldo modal disetor PT Bukaka Energy 5.000.000 - Paid in capital in PT Bukaka Energy 51.430.104 46.430.104 Saldo laba PT Bukaka Forging Industries 5.154.560 4.499.291 Retained earnings in PT Bukaka Forging Industries Saldo laba PT Bukaka Energy 52 - Retained earnings in PT Bukaka Energy 5.154.508 4.499.291 Modal disetor Paid in capital PT Anoa Hydro Power 2.475.000 - PT Anoa Hydro Power PT Sakita Hydro Power 1.980.000 - PT Sakita Hydro Power PT Usu Hydro Power 2.475.000 - PT Usu Hydro Power PT Mappung Hydro Power 2.475.000 - PT Mappung Hydro Power 9.405.000 - Saldo laba Retained earnings PT Anoa Hydro Power 1.108.685 - PT Anoa Hydro Power PT Sakita Hydro Power 639.039 - PT Sakita Hydro Power PT Usu Hydro Power 873.183 - PT Usu Hydro Power PT Mappung Hydro Power 2.953.946 - PT Mappung Hydro Power 5.574.853 - Hak minoritas 38.688 - Minority Penyesuaian perubahan persentase kepemilikan 2.049.407 - Adjustment of the percentage change of ownership 5.918.243 - Saldo modal proforma 62.502.853 50.929.395 The balance of the capital proforma