Consolidated Financial Statements and Independent Auditor’s Report PT Berlina Tbk and Its Subsidiaries December 31, 2017

  

Laporan Keuangan Konsolidasian dan

Laporan Auditor Independen

PT Berlina Tbk dan Entitas Anaknya

31 Desember 2017

  

Consolidated Financial Statements and

Independent Auditor’s Report

PT Berlina Tbk and Its Subsidiaries

December 31, 2017

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN KEUANGAN KONSOLIDASIAN

Tanggal 31 Desember 2017 dan Untuk Tahun yang Berakhir Pada Tanggal Tersebut

Beserta Laporan Auditor Independen

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

  CONSOLIDATED FINANCIAL STATEMENTS

  As of December 31, 2017 and For the Year Then Ended

  With Independent Auditor’s Report

  

DAFTAR ISI

TABLE OF CONTENTS

Halaman/

  

Page

Surat Pernyataan Direksi

  Directors ’ Statement Letter Laporan Auditor Independen

  Independent Auditor ’s Report

Laporan Keuangan Konsolidasian Consolidated Financial Statements

  Laporan posisi keuangan konsolidasian

  1 Consolidated statement of financial position

• – 3 Laporan laba rugi dan penghasilan Consolidated statement of profit or loss and

  other comprehensive income

  komprehensif lain konsolidasian 4 – 5

  Consolidated statement of changes in equity

  Laporan perubahan ekuitas konsolidasian

  6 Consolidated statement of cash flows Laporan arus kas konsolidasian 7 – 8

  Notes to the consolidated financial statements

  Catatan atas laporan keuangan konsolidasian 9 – 140

  Informasi keuangan tambahan Additional financial information

  

Lampiran/

Appendix

  Laporan keuangan tersendiri entitas induk: Separate financial statements of the parent entity:

  Statement of financial position

  Laporan posisi keuangan 1 – 3 Laporan laba rugi dan penghasilan Statement of profit or loss and other

  comprehensive income

  komprehensif lain

  4 Laporan perubahan ekuitas

  5 Statement of changes in equity

  Statement of cash flows

  Laporan arus kas 6 – 7

  PT BERLINA Tbk DAN ENTITAS ANAKNYA LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2017 dan Untuk Tahun yang Berakhir Pada Tanggal Tersebut Beserta Laporan Auditor Independen --------------------------------------------------------------------- PT BERLINA Tbk AND ITS SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS

  As of December 31, 2017 and For the Year Then Ended With Independent Auditor’s Report

  The original report included herein is in the Indonesian language.

  

Laporan Auditor Independen

Independent Auditor’s Report

  No. :

  Pemegang saham, Dewan Komisaris dan Direksi PT BERLINA Tbk The Shareholders, Boards of Commissioners and Directors

  PT BERLINA Tbk

  Kami telah mengaudit laporan keuangan konsolidasian PT Berlina Tbk dan entitas anaknya terlampir, yang terdiri dari laporan posisi keuangan konsolidasian tanggal 31 Desember 2017 serta laporan laba rugi dan penghasilan komprehensif lain konsolidasian, laporan perubahan ekuitas konsolidasian dan laporan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya.

  We have audited the accompanying consolidated

  financial statements of PT Berlina Tbk and its subsidiaries, which comprise the consolidated statement of financial position as of December 31, 2017, and the consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

  Tanggung jawab manajemen atas laporan keuangan Management’s responsibility for the financial statements

  Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinan penyusunan laporan keuangan konsolidasian yang bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan.

  Management is responsible for the preparation and fair

  presentation of such consolidated financial statements in accordance with Indonesian Financial Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

  Tanggung jawab auditor Auditor’s responsibility

  Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan konsolidasian tersebut berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan konsolidasian tersebut bebas dari kesalahan penyajian material.

  Our responsibility is to express an opinion on such consolidated financial statements based on our audit.

  We conducted our audit in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether such consolidated financial statements are free from material misstatement.

  The original report included herein is in the Indonesian language.

  Halaman 2 Page 2

  Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angka-angka dan pengungkapan dalam laporan keuangan. Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan, baik yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan secara keseluruhan.

  An audit involves performing procedures to obtain

  audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

  Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini audit kami.

  We believe that the audit evidence we have obtained is

  sufficient and appropriate to provide a basis for our audit opinion.

  Opini Opinion

  Menurut opini kami, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan konsolidasian PT Berlina Tbk dan entitas anaknya tanggal

  31 Desember 2017, serta kinerja keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.

  In our opinion, the accompanying consolidated

  financial statements present fairly, in all material respects, the consolidated financial position of PT Berlina Tbk and its subsidiaries as of December 31, 2017, and their consolidated financial performance and cash flows for the year then ended, in accordance with Indonesian Financial Accounting Standards.

  Halaman 3 Page 3

  Hal lain Other matter

  Audit kami atas laporan keuangan konsolidasian PT Berlina Tbk dan entitas anaknya pada tanggal

  31 Desember 2017 dan untuk tahun yang berakhir pada tanggal tersebut terlampir, dilaksanakan dengan tujuan merumuskan suatu opini atas laporan keuangan konsolidasian tersebut secara keseluruhan. Informasi keuangan tambahan PT Berlina Tbk (entitas induk saja) terlampir, yang terdiri dari laporan posisi keuangan pada tanggal 31 Desember 2017, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut (secara kolektif disebut sebagai “Informasi Keuangan Tambahan Entitas Induk”), yang disajikan sebagai informasi tambahan terhadap laporan keuangan konsolidasian terlampir, disajikan untuk tujuan analisis tambahan dan bukan merupakan bagian dari laporan keuangan konsolidasian terlampir yang diharuskan menurut Standar Akuntansi Keuangan di Indonesia. Informasi Keuangan Tambahan Entitas Induk merupakan tanggung jawab manajemen serta dihasilkan dari dan berkaitan secara langsung dengan catatan akuntansi dan catatan lainnya yang mendasarinya yang digunakan untuk menyusun laporan keuangan konsolidasian terlampir.

  Our audit of the accompanying consolidated financial

  statements of PT Berlina Tbk and its subsidiaries as of December 31, 2017 and for the year then ended was performed for the purpose of forming an opinion on such consolidated financial statements taken as a whole. The accompanying additional financial information of PT Berlina Tbk (parent only), which comprises the statement of financial position as of December 31, 2017, and the statements of profit or loss and comprehensive income, changes in equity and cash flows for the year then ended (collectively referred to as the “Additional Financial Information of Parent Entity”), which is presented as a supplementary information to the accompanying consolidated financial statements, is presented for the purpose of additional analysis and is not a required part of the accompanying consolidated financial statements under Indonesian Financial Accounting Standards. The Additional Financial Information of Parent Entity is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the accompanying consolidated financial statements.

  Informasi Keuangan Tambahan Entitas Induk telah menjadi objek prosedur audit yang diterapkan dalam audit atas laporan keuangan konsolidasian terlampir berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Menurut opini kami, Informasi Keuangan Tambahan Entitas Induk disajikan secara wajar, dalam semua hal yang material, berkaitan dengan laporan keuangan konsolidasian terlampir secara keseluruhan.

  The Additional Financial Information of Parent Entity

  has been subjected to the auditing procedures applied in the audit of the accompanying consolidated financial statements in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants. In our opinion, the Additional Financial Information of Parent Entity is fairly stated, in all material respects, in relation to the accompanying consolidated financial statements taken

  Laporan keuangan konsolidasian PT Berlina Tbk dan entitas anaknya pada tanggal 31 Desember 2016 dan untuk tahun yang berakhir pada tanggal tersebut, telah diaudit oleh auditor independen lain yang telah memberikan opini tanpa modifikasi pada tanggal 27 Maret 2017.

  The consolidated financial statements of PT Berlina

  Tbk and Subsidiaries as of December 31, 2016 and for the year ended, were audited by another independent auditor who expressed an unmodified opinion on those financial statements on March 27, 2017.

  HENDRAWINATA HANNY ERWIN & SUMARGO

  

Iskariman Supardjo, CPA

  No. Ijin AP. 0336 / License No. AP. 0336

27 Maret 2018 / March 27, 2018

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN

Tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

  CONSOLIDATED STATEMENT OF FINANCIAL POSITION

  As of December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan/

  

Notes 2 0 1 7 2 0 1 6

Rp Rp ASET

  ASSETS ASET LANCAR

CURRENT ASSETS

  Cash and cash equivalents

  Kas dan setara kas 4,44,46,47 67.552.749 175.194.943

  Short-term investments in

  Investasi dalam efek jangka pendek 5,44,46,47 4.710.451 3.754.310 marketable securities

  Trade receivables:

  Piutang usaha: 6,40,44,46,

  Pihak berelasi 47 25.764.300  Related party Pihak ketiga, setelah dikurangi

  Third parties, net of allowance for

  impairment of receivables of

  penyisihan penurunan nilai piutang sebesar Rp 1.072.195 dan

  Rp 1,072,195 and Rp 1,821,142 as of December 31, 2017 and

  Rp 1.821.142 masing-masing pada

  2016, respectively

  tanggal 31 Desember 2017 dan 2016 6,44,46,47 285.447.457 298.868.206

  Other receivables

  Piutang lain-lain – pihak ketiga 7,44,46,47 5.817.158 3.855.891 – third parties

  Inventories, net of allowance for

  Persediaan, setelah dikurangi penyisihan persediaan usang dan lambat bergerak obsolete and slow-moving inventories

  of Rp 4,123,998 and Rp 4,399,420 as

  sebesar Rp 4.123.998 dan

  of December 31, 2017 and 2016,

  Rp 4.399.420 masing-masing pada tanggal 31 Desember 2017 dan 2016 8,43 236.755.106 234.449.520 respectively

  Advances for purchases

  Uang muka pembelian 9 45.086.041 23.588.380

  Prepaid taxes

  Pajak dibayar di muka 38a 34.691.849 30.662.937

  Prepaid expenses

  Beban dibayar di muka 10 12.932.419 6.942.268

  

Total aset lancar 718.757.530 777.316.455 Total current assets

ASET TIDAK LANCAR

NON-CURRENT ASSETS

   Deferred tax assets Aset pajak tangguhan 38d 15.540.680

   Property, plant and equipment, net of

  Aset tetap, setelah dikurangi akumulasi penyusutan dan penyisihan

  accumulated depreciation and allowance for impairment loss of

  penurunan nilai sebesar

  Rp 377,747,378 and Rp 278,244,954

  Rp 377.747.378 dan Rp 278.244.954 masing-masing pada tanggal

  as of December 31, 2017 and 2016, respectively

  31 Desember 2017 dan 2016 11,19,43 1.126.409.541 1.196.816.898

  Goodwill Goodwill

  12 20.530.792 20.530.792 Aset tak berwujud, setelah dikurangi

  Intangible assets, net of accumulated amortization of Rp 16,903,208

  akumulasi amortisasi sebesar

  and Rp 9,291,589 as of

  Rp 16.903.208 dan Rp 9.291.589 masing-masing pada tanggal

  December 31, 2017 and 2016, respectively

  31 Desember 2017 dan 2016 13 58.624.243 65.691.968

  Other non-current financial assets

  Aset keuangan tidak lancar lainnya 14,46,47 9.339.563 9.875.419

  Other non-current assets

  Aset tidak lancar lain-lain 15 15.674.733 18.465.377

  

Total aset tidak lancar 1.246.119.552 1.311.380.454 Total non-current assets

TOTAL ASET 1.964.877.082 2.088.696.909 TOTAL ASSETS

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  1

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN

  (Lanjutan)

  

Tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

   (Continued) CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan/

  

Notes 2 0 1 7 2 0 1 6

Rp Rp LIABILITAS DAN EKUITAS

  LIABILITIES AND EQUITY LIABILITAS LIABILITIES LIABILITAS JANGKA PENDEK

CURRENT LIABILITIES

  Cerukan 16a  18.910.047 Bank overdraft

  Short-term bank loans

  Pinjaman bank jangka pendek 16b,44,46,47 304.395.144 224.779.103

  Trade payables

  Utang usaha 17,44,46,47 182.843.879 179.589.050

• – pihak ke
• – third parties

  Utang pajak 38b 4.004.896 3.977.370 Taxes payable

  Other payables

  Utang lain-lain – pihak ketiga 18,44,46,47 1.264.528 3.569.048 – third parties

  Current portion of purchase of property, plant and equipment

  Utang pembelian aset tetap jangka

  payable

  pendek 19,44,46,47 43.807.459 18.594.928

  Advances received from customers

  Uang muka dari pelanggan 20 4.995.088 2.578.785

  Short-term employee benefits liabilities

  Liabilitas imbalan kerja jangka pendek 21,46,47 3.786.821 4.649.044

  Accrued expenses

  Beban masih harus dibayar 22,44,46,47 27.447.659 23.897.117

  Current portion of long-term

  Liabilitas jangka panjang yang jatuh tempo dalam satu tahun:

  liabilities: Bank loans

  Pinjaman bank 16c,44,46,47 49.957.637 37.621.514

  Obligation under finance leases

  Utang sewa pembiayaan 23,44,46,47 31.529.729 42.111.474

  

Total liabilitas jangka pendek 654.032.840 560.277.480 Total current liabilities

LIABILITAS JANGKA PANJANG

NON-CURRENT LIABILITIES

  Liabilitas jangka panjang, setelah

  Long-term liabilities, net of

  dikurangi bagian yang jatuh tempo

  current portion:

  dalam satu tahun: Pinjaman bank 16c,44,46,47 314.023.428 303.417.734 Bank loans

   Obligation under finance leases

  Utang sewa pembiayaan 23,44,45,46,47 54.238.690 87.604.392

  Deferred tax liabilities

  Liabilitas pajak tangguhan 38d 27.671.235 60.974.518

  Long-term employee benefits

  Liabilitas imbalan kerja

  liabilities

  jangka panjang 24 61.881.452 48.069.510

  

Total liabilitas jangka panjang 457.814.805 500.066.154 Total non-current liabilities

TOTAL LIABILITAS 1.111.847.645 1.060.343.634 TOTAL LIABILITIES

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  2

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

  CONSOLIDATED STATEMENT OF FINANCIAL POSITION
• – 1,500,000,000 (full amount) shares with par value of Rp 50 (full amount) per share; Issued and fully paid up
• – 979,110,000 (full amount) shares as of December 31, 2017 and 2016
• – 979.110.000 (angka penuh) saham pada tanggal 31 Desember 2017 dan 2016

  Additional paid-in capital

  Kepentingan non-pengendali 28 39.636.937 48.024.077

  Total equity attributable to owners of the parent entity

  Total ekuitas yang dapat diatribusikan kepada pemilik entitas induk 813.392.500 980.329.198

  Unappropriated

  Belum ditentukan penggunaannya 86.645.525 229.537.381

  Appropriated

  Ditentukan penggunaannya 9.791.100 6.900.000

  Retained earnings:

  Saldo laba:

  Other equity component

  Komponen ekuitas lainnya 27 55.775.209 42.274.353

  Revaluation surplus

  Surplus revaluasi 11,30 365.646.118 406.082.916

  Tambahan modal disetor 26 246.579.048 246.579.048

  Authorized capital

  25 48.955.500 48.955.500

  Modal dasar – 1.500.000.000 (angka penuh) saham dengan nilai nominal Rp 50 (nilai penuh) per saham; Modal ditempatkan dan disetor penuh

  Share capital

  Modal saham:

  EQUITY

  Notes 2 0 1 7 2 0 1 6 Rp Rp EKUITAS

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  3 Catatan/

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

   (Continued)

As of December 31, 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

  

Tanggal 31 Desember 2017

  (Lanjutan)

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN

  Non-controlling interest

TOTAL EKUITAS 853.029.437 1.028.353.275 TOTAL EQUITY

TOTAL LIABILITAS DAN EKUITAS 1.964.877.082 2.088.696.909 TOTAL LIABILITIES AND EQUITY

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAINNYA KONSOLIDASIAN

Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

  CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

  For The Year Ended December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan/

  

Notes 2 0 1 7 2 0 1 6

Rp Rp PENJUALAN NETO

NET SALES

  31 1.310.440.496 1.364.849.405

BEBAN POKOK PENJUALAN

  32 (1.212.748.593 ) (1.149.024.674 ) COST OF GOODS SOLD

LABA BRUTO 97.691.903 215.824.731 GROSS PROFIT

  Other income

  Pendapatan lainnya 33 89.907.679 23.013.428 Pendapatan bunga dan keuangan 727.119 438.646 Interest and finance income

  Selling expenses

  Beban penjualan 34 (45.411.689 ) (39.856.189 ) Beban umum dan administrasi 35 (87.655.850 ) (76.879.729 ) General and administrative expenses Beban bunga dan keuangan 36 (77.812.790 ) (91.057.484 ) Interest and finance costs

  Other expenses

  Beban lainnya 37 (201.635.752 ) (11.025.158 )

  

LABA (RUGI) SEBELUM PAJAK (224.189.380 ) 20.458.245 PROFIT (LOSS) BEFORE TAX

Corporate income tax

  Manfaat (beban) pajak 38e

   benefit (expense)

  penghasilan badan 45.905.958 (7.793.268 )

  

LABA (RUGI) TAHUN BERJALAN (178.283.422 ) 12.664.977 PROFIT (LOSS) FOR THE YEAR

PENGHASILAN KOMPREHENSIF

OTHER COMPREHENSIVE

  LAINNYA:

  INCOME: Items that will be reclassified to

  Pos-pos yang akan direklasifikasi ke

  profit or loss:

  laba rugi :

  Foreign exchange differences due

  Selisih kurs dari penjabaran

  to translation of financial

  laporan keuangan

  statements of subsidiaries

  entitas anak 27 13.500.856 (19.314.816 )

  Items that will not be reclassified

  Pos-pos yang tidak akan direklasifikasi

  to profit or loss:

  ke laba rugi:

  Remeasurement of employee benefits liabilities

  Pengukuran kembali imbalan kerja 24 (7.738.589 ) (3.845.491 ) Manfaat pajak penghasilan terkait 38d 1.934.647 961.372 Related income tax benefit

TOTAL RUGI KOMPREHENSIF

  

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  4

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAINNYA KONSOLIDASIAN

  (Lanjutan)

  

Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

  (Continued) CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

For The Year Ended December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan/

  

Notes 2 0 1 7 2 0 1 6

Rp Rp

  Profit (loss) for the year

  Laba (rugi) tahun berjalan yang dapat

  attributable to:

  diatribusikan kepada:

  Owners of the parent entity

  Pemilik entitas induk (172.428.331 ) 12.090.872

  Non-controlling interest

  Kepentingan non-pengendali 28 (5.855.091 ) 574.105

  

Total (178.283.422 ) 12.664.977 Total

  Total laba (rugi) komprehensif yang

  Total comprehensive income (loss) attributable to:

  dapat diatribusikan kepada:

  Owners of the parent entity

  Pemilik entitas induk (163.999.368 ) (9.962.406 ) Kepentingan non-pengendali 28 (6.587.140 ) 428.448 Non-controlling interest

  

Total (170.586.508 ) (9.533.958 ) Total

LABA (RUGI) PER SAHAM DASAR

BASIC EARNINGS (LOSS) PER

  (angka penuh) SHARE (full amount)

  Basic earnings (loss) per share

  Laba (rugi) per saham dasar tahun berjalan yang diatribusikan kepada

  attributable the owners of the parent entity

  pemilik entitas induk 39 (176 )

  15 Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  5

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN

Tahun yang berakhir pada tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ----------------------------------------------------------------------------- -----

  

PT BERLINA Tbk AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

For The Year ended December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/

  Equity attributable to the owners of the parent entity Komponen ekuitas lainnya/

  Saldo laba / Other equity Retained earnings component

   Selisih kurs karena penjabaran laporan keuangan entitas anak/ Foreign exchange

  Tambahan Surplus difference due to Kepentingan modal disetor/ Ditentukan Belum ditentukan revaluasi/ translation of non-pengendali/ Catatan/ Modal saham/ Additional penggunaannya/ penggunaannya/ Revaluation financial statements Total/ Non-controlling Total ekuitas/

Notes Share capital paid-in capital Appropriated Unappropriated surplus of subsidiaries Total interest Total equity

  Rp Rp Rp Rp Rp Rp Rp Rp Rp

Saldo awal 1 Januari 2016 37.950.000 40.595.000 6.900.000 192.411.894 440.872.596 61.589.169 780.318.659 47.595.629 827.914.288 Beginning balance as of January 1, 2016

Reklasifikasi surplus revaluasi 30 27.773.077 (27.773.077 )

  Reclassification of revaluation surplus

• – – – – – – –

  26 11.005.500 205.984.048 216.989.548 216.989.548 Additional share capital issuance

• – – – –

  Pengaruh perubahan tarif pajak terhadap
• – Tambahan modal disetor

  Effect of change in income tax rate on

  30 (7.016.603 ) (7.016.603 ) (7.016.603 ) revaluation surplus

• – – – – – Total rugi komprehensif tahun 2016
• – pajak tangguhan surplus revaluasi

  9.352.410 (19.314.816 ) (9.962.406 ) 428.448 (9.533.958 ) Total comprehensive loss for 2016

• – – – –

  

Saldo 31 Desember 2016 48.955.500 246.579.048 6.900.000 229.537.381 406.082.916 42.274.353 980.329.198 48.024.077 1.028.353.275 Balance as of December 31, 2016

  30 40.436.798 (40.436.798 ) Reclassification of revaluation surplus

• – Reklasifikasi surplus revaluasi
>– –

• – –

• – – Pembagian dividen

  29 (2.937.330 ) (2.937.330 ) (1.800.000 ) (4.737.330 ) Dividends paid

• – – –
• – –

  29 2.891.100 (2.891.100 ) General reserve

• – Pembentukan dana cadangan
• – – – – – – Total rugi komprehensif tahun 2017

  (177.500.224 ) 13.500.856 (163.999.368 ) (6.587.140 ) (170.586.508 ) Total comprehensive loss for 2017

• – – – –

  

Saldo 31 December 2017 48.955.500 246.579.048 9.791.100 86.645.525 365.646.118 55.775.209 813.392.500 39.636.937 853.029.437 Balance as of December 31, 2017

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  6

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN ARUS KAS KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

  CONSOLIDATED STATEMENT OF CASH FLOWS

  For The Year Ended December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan/

  Notes 2 0 1 7 2 0 1 6 Rp Rp ARUS KAS DARI AKTIVITAS

  CASH FLOWS FROM OPERATING

  OPERASI ACTIVITIES

  Cash receipts from customers

  Penerimaan kas dari pelanggan 1.311.465.663 1.316.224.177

  Cash paid to suppliers

  Pembayaran kas kepada pemasok (973.667.928 ) (918.207.257 )

• – Penerimaan klaim asuransi 8,11 4.000.000 Proceeds from insurance claims

  Cash paid to employees

  Pembayaran kas kepada karyawan (242.127.653 ) (201.385.056 )

  Cash generated from operations

  Kas dihasilkan dari operasi 99.670.082 196.631.864 Pembayaran bunga dan beban

  Interest and finance cost paid

  keuangan (77.038.099 ) (88.335.609 )

  Income tax paid

  Pembayaran pajak penghasilan (17.737.700 ) (21.353.507 ) Penerimaan dari pengembalian pajak 4.152.908 3.264.370 Cash received from tax refund

  Kas neto diperoleh dari aktivitas Net cash provided by

operasi 9.047.191 90.207.118 operating activities

ARUS KAS DARI AKTIVITAS

  CASH FLOWS FROM INVESTING

  INVESTASI ACTIVITIES

  Penerimaan klaim asuransi 8,11 48.077.845

• – Proceeds from insurance claims

  Proceeds from sale and leaseback

  Hasil penjualan aset tetap dan disewa kembali 11,45 15.891.812 63.307.182

  transaction Proceeds from sale of property, plant

  Hasil penjualan aset tetap 11,45 468.181 6.259.607 and equipment Penerimaan bunga 727.119 438.646 Interest received

  Acquisition of property, plant and equipment

  Perolehan aset tetap 11,45 (49.278.711 ) (142.021.057 ) Pembayaran uang muka pembelian

  Advance payment for purchase

  aset tetap 9,45 (23.344.663 ) (11.461.240 ) of property, plant and equipment

  Acquisition of intangible assets

  Perolehan aset tak berwujud 13,45 (543.894 ) (64.000.000 )

  Kas neto digunakan untuk aktivitas

investasi (8.002.311 ) (147.476.862 ) Net cash used in investing activities

  

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang

tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

• ---------------------------------------------------------------------------------------

  The accompanying notes to the consolidated financial statements

  are an integral part of these consolidated financial statements taken as a whole.

  7

  

PT BERLINA Tbk DAN ENTITAS ANAKNYA

LAPORAN ARUS KAS KONSOLIDASIAN

  (Lanjutan)

  

Tahun yang Berakhir pada Tanggal 31 Desember 2017

  (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

• ---------------------------------------------------------------------

  PT BERLINA Tbk AND ITS SUBSIDIARIES

   (Continued) CONSOLIDATED STATEMENT OF CASH FLOWS

For the Year Ended December 31, 2017

  

(Expressed in thousand Rupiah, unless otherwise stated)

Catatan/

  Notes 2 0 1 7 2 0 1 6 Rp Rp ARUS KAS DARI AKTIVITAS

  CASH FLOWS FROM PENDANAAN FINANCING ACTIVITIES

  Proceeds from short-term bank

  Penerimaan pinjaman bank jangka

   loans

  pendek 16b,45 1.004.582.772 1.081.294.717

  Proceeds from long-term bank

  Penerimaan pinjaman bank jangka

  loans

  panjang 16c,45 60.762.967 333.789.665

  Payments of short-term bank

  Pembayaran pinjaman bank jangka

  loans

  pendek 16b,45 (949.057.144 ) (1.101.950.261 )

  Pembayaran utang jangka menengah 19 (200.000.000 )

• – Payment of medium-term notes

  Payment of purchase of property,

  Pembayaran utang pembelian

  plant and equipment payable

  aset tetap 20,45 (105.757.404 ) (12.981.647 )

  Payments of obligation under finance