Pengakuan pendapatan dan beban

PT MATAHARI DEPARTMENT STORE Tbk Halaman 524 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

lanjutan 3. RESTATEMENT OF FINANCIAL STATEMENTS continued

b. Penyesuaian

untuk koreksi periode sebelumnya

b. Adjustments for correction of prior period

Laporan posisi keuangan 31 Desember 2010 Statement of financial position 31 December 2010 Dilaporkan sebelumnya As previously reported Efek MDS PT Matahari penggabungan Setelah Department PT Meadow usaha Effect penggabungan Store Tbk Indonesia Jumlah of merger usahaAfter “MDS” “MI” Total accounting merger Aset Asset Aset lancar 1,478,265 71,994 1,550,259 25,937 1,524,322 Current assets Aset tidak lancar 3,935,605 7,906,534 11,842,139 11,121,277 720,862 Non- current assets Total aset 5,413,870 7,978,528 13,392,398 11,147,214 2,245,184 Total assets Liabilitas dan ekuitas Liabilities and equity Liabilitas lancar 1,464,894 12,654 1,477,548 25,937 1,451,611 Current liabilities Liabilitas tidak lancar 2,874,728 4,299,153 7,173,881 3,214,743 3,959,138 Non-current liabilities Modal saham dan tambahan modal Share capital and additional disetor 581,986 4,035,565 4,617,551 4,035,565 581,986 paid in capital Saldo labaakumulasi Retained earnings kerugian 492,262 368,844 123,418 103,843 19,575 accumulated losses Difference in value Selisih nilai transaksi from restructuring restrukturisasi transactions among entitas entites under sepengendali - - - 3,767,126 3,767,126 common control Total kewajiban dan ekuitas 5,413,870 7,978,528 13,392,398 11,147,214 2,245,184 Total liabilities and equity Laporan laba rugi komprehensif untuk periode sembilan bulan yang berakhir 30 September 2010 Statement of comprehensive income for the nine-month period ended 30 September 2010 Dilaporkan sebelumnya As previously reported Jumlah setelah efek MDS Efek penggabungan Januari - MDS PT Matahari penggabungan usaha Total Maret 2010 Setelah Department PT Meadow usaha Effect after effect of January - penggabungan Store Tbk Indonesia Jumlah of merger merger March usahaAfter “MDS” “MI” Total accounting accounting 2010 merger Pendapatan bersih 3,176,670 - 3,176,670 - 3,176,670 774,902 2,401,76 8 Net revenue Beban pokok pendapatan 1,134,237 - 1,134,237 - 1,134,237 292,998 841,239 Cost of revenue Laba kotor 2,042,433 - 2,042,433 - 2,042,433 481,904 1,560,529 Gross profit Beban penjualan 621,398 - 621,398 - 621,398 184,213 437,185 Selling expenses Beban umum dan General and administration administrasi 491,404 141 491,545 99,265 590,810 194,495 396,315 expenses Beban lain-lain 210,506 13,864 196,642 13,845 210,487 686 209,801 Other expenses Biaya keuangan 20,766 247,926 268,692 - 268,692 1,726 270,418 Finance cost Labarugi sebelum Profitloss before pajak penghasilan 698,359 234,203 464,156 113,110 351,046 104,236 246,810 income tax Beban pajak penghasilan 194,279 3,457 197,736 - 197,736 24,259 173,477 Income tax expense Labarugi bersih 504,080 237,660 266,420 113,110 153,310 79,977 73,333 Net profitloss