PT CHAMPION PACIFIC INDONESIA Tbk PT CHAMPION PACIFIC INDONESIA Tbk DAN ENTITAS ANAK
PT CHAMPION PACIFIC INDONESIA Tbk PT CHAMPION PACIFIC INDONESIA Tbk
DAN ENTITAS ANAKAND SUBSIDIARIES
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2012 dan 2011 December 31, 2012 and 2011
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KONSOLIDASIAN
FINANCIAL POSITION
! "! # $
!
- % & % ' ' ' ( ) ) ) *( +* ,)( " " #$ % . % ' ' * ) ( )+ * * -
, , ( , ( * % & '
/ . . % ' ( )(+ )(, (, + +( ( % & '
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- - 0 / 1 12- ! ' + ' , ( *+ +*+ ( , !
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3
4 3 / () ) , +, *+) , , " ! "
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(* ) ) ( *) ' & ' / . . - %
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2
1 5 ! ' ( , *+ (( ) ( #) 3 /
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3 ' )' , ( , ) 4 ++ + /
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6 , *+) , +* (+ )( , "
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4 ) , ) +( ,, + , )
#$% & ' ( % )%*$&%# #+ , "+-%.%# % & ,$# !
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- * " * + & ' 5 /
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- , )* ) ,, + * ,
- + + % ( / "+ (+ , .% ' ), ( , + *,( ++, ( " #
- ( ( , * + *) ))
KONSOLIDASIAN
COMPREHENSIVE INCOME
3 .3
2
- 8 #
3 ! "! # $
!
- " '0 **+ ((* *+ , ) ))( ) )
$ %
- " " '0 () ( ( , * , ,++
% ! $ ( + *( , +( , * ) *
#) * 2 '0 ' " (+* * ( ++$ " *, ) + )$
9 % #)
2 - 4 '0 ' " + )) ( ))*$ " * , + ) ), $ % #)
2 '0 ' " *, , * $ " * +* , $ 2 '0 ( )) *, + ( * ) , * + 4 3 ' , +( + +( + + %
9 ) % - %
1 4 . 2 ' ",(( , $ " + +,, *+*$ 4 #) & ,
2
2 '0 ",,, + $ "*) ( * , $ #)
% ! 2 '0 ' " + * (*+$ " +*+ , $ ) " ) '- / . . 2 '0 ( ( (, , ) * ( & ,
1 " " * !0 ) ) ) )+ ( + , & $ & '
1
2 3 4 " " !0 & ' $ ( '! )
% ' )' " ( ,), (,) $ " ) , * $ " ) 3 ' )' + * (++ , )+( , + ,( ) 3 2 .
) #) & 2 " ( )( $ " + ((* ,)+ **,$ ,
- * & $
2 .. .. &! & + * * " " 1" 1"
2 &! & + *
- * $ &! &
- + * 1" 2 ' !
" "
5 ,
8 ) ) ( + () * , ), (: ' # ++ : % 9 . ) ( , ) ( ( +*+ , , &" % ! * " 0 1
' ' + )'* ' ' + )'*
DAN ENTITAS ANAK
AND SUBSIDIARIES LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
- 3 .3
- + + % ( / . #$% & 1/, . -* 6 +.%&%6 ) & #&% 1/, . / . #$% & / "+ (+ , .%
2 8 #
- - - 1 234 5636 ! *' .. .. .. .. * " * $ .. .. ..
8 .,/ +) +&+-*+)
#$% & ' ( % )%*$&%# #+ , "+-%.%# ,$# ! .,/ * . #
4
3
8 .,/ +) +&+-*+)
3 2 0 .. .. .. .. .. ) ) ( ++ ) ) ( ++ ) ( , ) ( (( * ) ) +) " %
9 % ! 7 *' *' .. .. .. .. .. ", *, ( ) * $ ", *, ( ) * $ ") * )), ,,$ ", +* + ,,$ % / %
4
3
3 2 0 .. .. .. .. .. + () * , ), + () * , ), ( +*+ , ** ++ " %
3 ! "! # $
9 % ! 7 *' *' .. .. .. .. .. "( + * $ "( + * $ ", +, , + ($ "*) , + ($ % / %
3
.,/ +) +&+-*+)
/ -0 # .
7 $ ! . - # // / .
"+ (($
. . - -0 // / .
% +- # 1/, . %&+ /) "+)$* 6 #$% & 6 - "- # , %&+ /) .. % & # 7 ( % +)/.+6 % + $# +.$- "+ $6 ! . / - +-* .% "+ (($ 7 % + $#
!
4
- - - 1 234 5633 ! *' .. .. .. .. +( ) * , " +( ) * , $ .. .. ..
- - - 1 234 5635
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
- 3 .3
- * $ 7 $ & ! %
- + * , ), +* ++ (,, , *
- * $ 7 $ & + %
- + 4
- 1
2 8 #
"
5 2 " ) ,* $ " *, ( ( $ 3 + 4
! 7 ", *(+ ( (*)$ "( ( * + ) ,$ ' " ; %
! 7 :
4 ' * ; %
& 9 ") * )), ( $ ", +, , + )$ , &" 4 % 2 !
, " : 7 4 7 ",* ( +$ "(, * ),+ *(+$ %
9 ) *( +* ,)( +* + ,( ,((
"
1" " $$ $ $ % ' * %
"
) +(( )(+ * ) +*,
& , + ) & +),%)% , )%5 ( . 8 - , % (( (,) ))) , *+, ,+ " <
2 * ( ) ( ,+ * ) )( * " 3 +
! (( ) ,*( ) ( / .3
7 '
% , .
2 ((, ,*( ,, , ),* ** % 3 + 4
8
3 ! "! # $
4 7 < , ) * * + + ( ( %
!
8
"
" % " " ' * % ; "(+( + +) *$ "( * * +, ($ # 2 ( )) *, + ( + + *
2 % ",,, + $ " ( ( * * $ " ' " " ++ )* )*$ " * , ** ,, $ " ' )
# + .. % )
2 < / " + ( ( ( )* $ " ) ( +* *+ $ " ' ( ( #)4 % 2 ! , " : ' %
8
8
3 " * **+ + )$ " ( ) $ $ )
% ' '
4
3 " ( )*( , ,$ " ( ) ) $ )
5
4 3 + + +( + +( ' * ) 4 % 2 ! -
, " : 7 4 7 8 7 " ( ( * * $ "* , *)+ +$ % %
- * $ 7 $ & $ %
- + 5
- * " (( *() , $ " ) ( ( * + ,$ * +
- * * +
- * % % $ *
- * % * >* +
- * * +
- * $ *
FINANCIAL STATEMENTS
! " # ! $ " $ % & & ' $ # (
KONSOLIDASIAN
% & ' ( ' ) & #
- & ) + # ) + ,&- ./ 0 & .1/ 2&
- 6 &
- ) &
- ,&- 7-6-/ / . 1 + .1"# 8 ,
- - : " $ # < 1 1 02 & & ! $= " % & & ' $ #
- & )
- 4 % & ' ( ' ) & - 6
2
3
; & & 4& ! &<&
7 !
! A " " " ( D
$ " ! $= A "
! $= & * 3 < *& <
& & - % & " 2 &
3
4 .11
$ & " " B C $
( # & # =
& & # &
3 # <
! $ ' * $ 0 4& & % 6*, A # *
6
& +
3
: 0 & & ! 7 & ; 4 4 # 35#
) & ,&- 91 6 .1" ,&- : -
3 4& # 35# &
" & ' $ # ) * +, - +., " /
1 02 ) $ ' # * " ( 3 $ / " ' "
" ) * *4*,5 ,5+ ' . +.6 7 8 ) * 9. 4 & +.6 0 ) * : *
6 # ,&-
2
) * 42?@,9+ *42* * * ) 3 *
5
5
6 2 ) & ,&- 65 /9. -65- - -
,& - ! $; "
! " #* 3 $ / " > ( 2 & " "
" 3 $ $ ) *
- "#/# -
- * &
- ( " ! $= 4 " 4 ! $ & & " "
- +.. $ ! $ $ & 3 " *
- ! $
- (& 5& &
- & ' *
- &
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
6 & 2 & &
- >
3
5 3 < 3 *&
6 A " 4 ! " $
" ( D
- &<& ! 6 & ? ' ) /
< 3 & 6 ) 3 2 *
" 4 ! $ "
- & % 6-3 ' ! 4*0 &
6 - A & 4 $ * # 4 " ! $
@? A 9:
9 E
7 F 3 9: 9 $ < -
- * 3 $
" #
# ! $ ( " , G # / B $ $ " ( & D
$
# % & $ (' $ %
' % % ! # $ ' " %&% + )*' )*' + 6= %& ' 6% # + < 1:-91 .1: * ""#:: #11: 9 #.1.#. : %
# & &
= * ) & = ) & # . ."/ # .#" " " # //#/ %
# & &
C 6 ' 6% 0 $ ( $ ( & 4! *& & & ! ! $ ' @?
A- $ 3 $ "" E7 F*
" ( $
' 4 $ " & " ! $= " 4 < " "" &
$ " ( D
, " % $ && % ( - $ " )
< '
3
3
- -"" &
#/ # > & " ! $= 0 C( . 0 & .. ' # +
# H &
- + ++ -
C( 3 / ,& .. $ 0 # H & ) 3 , ++
- ++ $ 0 # H &
- ++ ' # # H &
- 3
- / - - ' C( ) & -
- - ! $=
& , ( # H & *
2. Adoption of Revised Statements of Financial
Standar Akuntansi Keuangan yang Direvisi Accounting Standards and Interpretation
(PSAK dan ISAK Revisi) to Statements of Financial Accounting
Standards (Revised SFAS and IFAS) & / % # ' $ / 0 %
# < 4 & ?
" ( & ( $ " 7 " "
" " $ & & ' $ D
6 A
& 2 ( A
4 A
3 D E "" " ! & & H & F
3 D E H
3 D E 3 $F
4 F
6
3 D E4 & & $ A " F
3 D F $ A " F
3 D EA ( & ! F
6
8 A
3 D E4 & " > F
3 D E> F
3 D E0 & 4 3 3 / & 7 / &F
, #
3 # / # # : 6 ...
4 & : +++ # 0 " 3 "
3 C( + 9 6 .. 4 & 9 ++
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
, " - %) $ && % ( $ "
'
3 /# / #
4 > & " ! $= " 0 # C( + . 2 ..
/ $ + ++ ' # # H &
C(
3 3 ..
= 3 #1/ # #
' # # H & C(
4 /
3 6 ..
4 & ++ $ 0 # H &
3 & 1# # # A
C( + ..
C( 3 9 ,& ..
) 3 9 ++ $ 0 # H &
< /# # > -"" & C( + + ../
' $ ++, ' # # H &
C( 3 1 + ../ ' $ . ++,
$ 0 # H & ' 3 , ,&
2. Penerapan Pernyataan dan Interpretasi
- * " '
- $
- 36* ,&- = $ A * D
- 0 40 ) *
- 36* ,&- = $ @ & ) = A
- 0 40 ) *
- 36* ,&- : = $ @6 A
- 0 40 ) * :
- 36* ,&- " = $ @6 &
- 0 40 ) *
- 36* ,&- 9 = $ A) * 4 A
- 0 40 ) * 9
- 36* ,&- : = $ @
- 0 40 ) * :
- 36* ,&- " = $ @6
- 0 40 ) * 6
- A
- 36* ,&- = $ @6 ? A
- 0 40 ) *
- 36* ,&- = $ @6 = 8 &
- 0 40 ) *
- ! F
- < A
- 0 40 ) * :
- 36* ,&- 9/ = $ @ & *
- 0 40 ) * 9,
- 36* ,&- 9: = $ @6
- 0 40 ) * 9:
- 36* ,&- / = $ A) * $
- 0 40 ) * ,
- 36* ,&- / = $ @
- 0 40 ) * ,
- 36* ,&- // = $ @) * $
- 0 40 ) * ,,
- 36* ,&- : $ A) * $ A
- 0 40 ) * : D F D F
- 36* ,&- : $ @6
- 0 40 ) * : D E4 & " 7 3
- 36* ,&- : $ @*&
- 0 40 ) * : D E ! F
- 36* ,&- : $ @ & * C & & 5 ( A
- 0 40 ) * : D E & 2$ " $ F
- 36* ,&- :9$ @6 = C & C=
- 0 40 ) * :9D E H
- )36* ,&- $ @8 , ) = , &
- 40 ) * D E2 & " )
- 8 , A
- )36* ,&- /$ @ 36* ,&- 9 E
- 40 ) * , E0 40 ) * 9 I > "
- )36* ,&- :$ @ 4 4 *& + A
- 40 ) * :D E0 3 !
- )36* ,&- "$ @ E
- 40 ) * 6D E7 3
- - & 4 3 F
- )36* ,&- .$ @6
- 40 ) * +D E4 $ &
- )36* ,&- $ @
- 40 ) * D E H @! & H " $ F
- )36* ,&- $ @ 4 4 *& + $
- 40 ) * D E0 3 !
- )36* ,&- $ @3 < 0 E ) (A
- 40 ) * D E- & >
- )36* ,&- 9$ @C=
- 40 ) *
- )36* ,&- /$ @5
- 40 ) * ,D E &
- )36* ,&- :$ @ = ( 2 A
- 40 ) * :D E " 3 3 F
- 2 3 )* , + 4 % 0 5
- + ) *, -. " */ /0 1
) * 9 " & " & 5 $ " ( "
4 & D F
4 I ) 0 "
4 0 40 : D & 2$ " $ F
4
3
4 C
3 A
A
3
2
3 8 3 < A
6 A
I
3 & " " $ " * 3 0 40
3 F
4 & F
4 & " > F
= ( & & & ? # $
" ( & "
3
3 3 & " 7 = " D
3 4 - 36* ,&- 9 &
'
4 & ( -
2
9D E 3 & " 3 3 & > & " > F
3 & - F
A " 4 / & C F
3 D E4 & " H F
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
36* ,&- : = $ @6
6
C , A
4 A
4 A
3 A
A
3 D E4 & " > " F
3 D E & " ) @ " - &
8 F
3 D F D F
3 " /
3 D E0 @ $ F
3 D E D & / F
5 A
6 A
3
2 A
6 ) #
2 ) A
6 3 ( 6 = A
4 * 36* : & * C & & 5 ( A
7 " 7 3
4
& & 3 *
- 3 =
- %
- * ( C ) ,
- * •
- + ) 3/ 1+ 4 #
- 4
- 3 # (& 4 #
- &
- 2 )* , + 4 &
- + ) 33 1+ 4 . $ !
- 3 # # ( = (# &
- &
- 2 !
- + ) 5/ 1+
& 4 &
# #
< -
2
" & 8 & & " "
$ @ " * 3 "
" 3 3 & " " &
& & " & & & *
" "
4 &
7 & & '
5
3 &
= ( &
4 F ( &
& & & & #
& & -
4
2 C
"
3 & " " " "
" B H " # & " " ( $
H & " & ( $ &
3 #
7 & &
5
4 ( (&
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
& &
4
/ - & "
& 5 * 3 (
3 (
2 )* , + 4 &
7
5
3
( # ( # #
" "
F ( # = # F
< G
4 G
< -
2 C "
" " " " *
C $ " " " " 3 "
" " C $ B " " 3 & B
( " " "" * C
" & " " """ & $ " $=
" " ( & " & *
# *
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
,&- : % " ) 6 "
- & & &
- * •
2 48 $ 5 ) *3 1. $ $ (
2
- +
= &
3 C " ' # & C $ C
= ( 3 $ 3 $ "
36* ,&- : = # & " " $ C 0 40 ) * :
= 36* ,&- =
3 3 $ 0 40 ) * 36* ,&- 9-
3 3 0 40 ) * 9* = < & &
3 " " # #
& 3 & & # ' <
3
4 H " & # $ *
- &
" & & ( ( &
" C & 8 " " & #
( " H " & 4 #
& 8
8
3 & (
" " " C & " " & & & #
3 * (
- 3 )36* ,&- /#
( 40 ) * , " & (
4 " "
4 ' & - 3 $*
- * & $ % % ' / % / % & ) ' "
#
3 & 36* )6) & $ 40A@ 4 = ? ( (
3 7 $ "" 3 " #
" $ & & ' $
- $
" ( D 36* ,&- " = $ @6 0 40 ) * 6
3 D EA ! C
3 A ? ! ! F )36* ,&- H $ @ 4 4 *& C A
40 ) * J D E ! ! F 36* ,&- 1 H $ ' 36* ,&- 99$ @6
04% ) * . J D E 3 " 0 40 ) * 99D 6 = C ( 9:#
E4 & " 3 4 3 $ 9. // : :9A
& @9: 9+@,, : @:9F 36* ,&- $ @ ' 36* ,&- / $ @6
04% ) * D E 3 " 0 40 ) * , D & A *
E4 & " K @ &
8 F H < # J &
36* )6) ,&- :9 36* )6) )I " 40A@ 4 ) * :9 5 04%5 4 5 L5
3
- * -
? = 7 $ 3 &
3 = "" " 3 (
& & & - "
- * "
- * "
6 & $
' ( ( " " ( & " &
( ( ( "" 3 "
" + & & ' $
4 & ? $ $ 7 = " " ( D
- 2
- & !
- 36* ,&- 91$ @6 A
- 0 40 ) * 9.D E4 & " > F
- 36* ,&- / $ @2 & A
- 0 40 ) * , D E & ! F
6 A
4 3 " & H & "" F
4 3 * A
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
- )36* ,&- 9$ @6 (
- 40 ) * 9D E4 (
3. Ikhtisar Kebijakan Akuntansi Penting
- -+ 7 = "
- 7 + $
- + 8 & & &
" ( " $ " 7 *
" H " (
3 " 3 *
8 & & & 4 & & &
= & # = - " " (
& $ "$ & " ( & 3 & " & 3 *
2 & & & &
( & ? - & $ "
# ' & & & -
H " " " ( * A " "
8 & & & ' & '
/ B % -'-
7 #
" " " ! $ (
! $ $ $ $ H ( ( & " , G
) * *
4
4 $
! H ( ( " " 3 & ( " $ ( D
9 " ';' ' %
4
3 & &
4 8 & * A * ,&- *C 91 8 4 &
3. Summary of Significant Accounting Policies 9 ' $ ' & ) +
8 & & & ?
3 6 * ) &
3 6 * 36* )
3 6 * )36* & <
3 6 * E ) 6 ) & 36* )6) #
< 2& 8 * 8* ,&- D)))-?-1 @ &
( 4 & 0 ( " 4 & 0 40
4
" 4 & 0
40 $ 4 & 0 A @
" 4
40A@ 4 & " ! / # 3 $ A A @>% ) * M *7*.
& & E " F ) * % @ 9.5A>5 & &
" " $*
9 & : ' & % 7 ! #
& & & & & # '
- "
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
4 4 = & F 3 " & (
3 B 4 -
( & 3 " & * & &
" $ & B 4 4 F 4 (
- * '-
3 1 $ " & " " C 3
& & 3 & $ " $ $ F
$B
- &
( * 1 $ " 3 & " < &
" C 3 & 3 & $ &
" $ $ $*
- & *
H "" " 3 & & & = &
H 3 " & &
( & ( $ ( & 3 " &
4 & & - - " C & &
4 " (
( ( "" 3 ( " ! $
& & 4 & ( ! $ ( (-
3 "" *
3 &
"" " & " ? ( (
7
3 4 &
" & & ' & " " " "
? - 7 $*
- ' > " @( $ ( $
& @ & )! 3 "
- , 4 *, " " )! *
- & (
# + " " 3 $
7 D ? $
&& < & 8 & & ( F
" $B 4 ' *, F & 8 $ & " $ )! B
# & 8 3 ""
' # 4 F C $ " $B
< 4 F & 8 " 3 "
3 B < 4 = F
& 8 " 3 " $ 3 B ( &
& 8 $ " " B F
( & & " = "
& ( 3 $ & 8
3
- " &
- * *, &
)! " " " C $
' ( $ $ $ ! $
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
& & ( & &
3 C $ " & & & & #
" " 3 $ $ " &
- C $ " $*
4 "" C $ & "
& @3 C $ E ""
C C 6 & & ! & C $ ! & " 0 $F
& & -
- * " "
7 $
- + 9 $ % % < & &
8 & & & 4 " ( & $ ( " &
' ? ' $ " - 7 3 3 & " * &
3 H &
- & #
3 & " * 4 & &
$ & = <
" & 3 & 3 & & ) & -
" H " A # " 3 &
- * *' *' *'
3 & 3 .#:1 - .# :"- ?0 ?0 C & C #" .-": #1 "#.. -:. ? 3 & & 3? 1#. 1- :#.19- 0 &
07 7 + 7 # .:-:" #:" - +
' ' & ? /#/1"-": #.:.- 1 A
7A
- 7
5 & " 3 " $ 4 & " & $ & 4 $ *
- '
9 7 8 "
3 & & 4 < ! C 3 " ( $
4
4 & -
- * 4
9 7 " & "
&
3
8
3
- # & # ( 3 ( * ! " (
& 3 & & 3 & 3 & * 4 ( 3 &
" - 3 $ '
3 ( " * " 3 " $
- 9 & / < 7 $ #
9
& ( H
8 3 " & & @
& & *
- 9 $ ' ; % : & &
7 + 9 : %&
C( + ( # ? 36* "" 3 ' $
7 ,&- : = @6
A- 36* 0 40 ) * :
3 E H
4 F* = ( " 3 0 40 & "
& -
- * "
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
- &
" " " H *
6 # < # H " &
- * &
& & @ - & " 3 "
& ( " ( D
& & - ( & &
$
$ '
A &
3 2 # ) 9 / C
& " -"" * C
- * & > &
/ C
< - & & & 8
# " C "
- * ! ( " &
& 8 &
8
3 < 4 &
4
- * " &
- " &
& & ( & & "
3 4 -
- * ? =
7 3 " H " <
(
3
3 < '
3 * $ & " $ ' -
< $ & " H 4 #
3 ( (
4
4 3 (
# & " "
3
3 < 4
4
- * -
6 4 # < ( " &
' 3 " $ & &
4 " " &
3 * & ( & &
- 6
! & & -
4 " " H ( *
6 & ( " " H ( $ $ "
- * 4 - 2 ( & & # & "
3
3 = <
3 ( $ (
- & "" " $ & "
- * 3
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
4 " & (
& 4 & " &
8 $ ( " " " & -
" & ( * - " & -
8
3
- * "
9 0 & ' / 7 ; . " 9 . $
4 3 & 8 ( &
3
- * ( "
H * ( & 8
- 9 %
7 <
) * 4 + @ $ A "
) 4 4 @ $ " & 8 ( $
< & $ - ) ' * 4 @ $ A " ) ' 4 # @ $ "
3
4 3 $ >
- 4 ,&- A A -
> ( ) *
5 E> (
5 F * 3 # 6= " 43 ! %& ' 6% # # & # 4! $ "
( & " & $
43 6= %& ' - &
! #* &
3 < < //
$ ( ( ,, $ " & < & - *&
" & * ! & 1-/9B 4 & & .*,9G " $ ( " $
- 4
$ $* $ "
- < (
" & " &
# < # ' '
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- 3 # 6% < 4 ( > (
5 4! " & $ & " " 3 $
' H & C $ 3 &
- 5
- * > (
8 & & & 8 "
& & " 3 " "
& " & &
? # < 4 ( > (
5 7 = & (
3 & 6%
& " 3 " 4! =
4 & ( 1 " & 8
- & *
3 8 & " " & $
1 ? ! - & $ & 1 ? !
' 4 # * & @ $ " 4 & & $ 6% 6= %& ' - $ 4! 43 ! #*
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
# & &
&
4 & ( H
4 B & " G " " 3 " &
< 4 & B # G " 3 " " " & & & "
3 & (
4
3 3 & H & ( # & < -
- * 3 " $
4 ' & @ 3 & 8 $ & (# ' &
"
3 < & 4 & < $ &
3 " " " & = - # 4 * 3 & @
3 4 & = - & '
& @
3 3 & *
4
- 4 &
3 H 3 & * & *& * 4 A "
? & &
4 7 & 8 " 4 # 4 # ? & $ H ( $ (
7 $ 4 '
$ ( D (& ' ' '
$ " ( F &
4 $ " ( ( B
3 < '
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- & & 4 4 & 3 $ $* <
& & & " " " &
& &
4
- * $ &
& & & &-
9 % & %
7
9
3 & 4 ' 4 $ "" & ( H 4 " $ & 3 " 4 4 -
" & & 8 " ( 4 -
H* ! $ H " H*
4 ( 4 " H & H ' ( 3 $
& & " " H
- $ ( " H * 8 " H $
3 & ( & " H & $ " ( "
4 < H & 8 H 4 ( " H " ( 3 &
( H -
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4
4 4 # 3 "
1 ( "
1 #
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- * 9 :
- 8 (
- 7 ( <
- 7 (
7 <
$ # C " # # =
C $ " " " * H " " " @ " $
# 3 C 3 @3 " "
8 &
( & ( ( 4 &
& -
7 $
& $ 3 & ( " $ (
( & 3 & " & & *
& & & *
& " $ 3 & 3 "" $ (
9 ' &
7 ( &
4 & ( &
4 36* 9" = . $ @ ,
6 A ' &
& ( -
7 &