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No. 112/023/IRDN.0513
Yth.
Dewan Komisaris dan Direksi
To
Board of Commissioners and Directors
PT Bumi Siak Pusako
Kami telah mengaudit laporan posisi
keuangan PT Bumi Siak Pusako tanggal
31 Desember 2012 dan laporan laba rugi
komprehensif, laporan perubahan ekuitas,
serta laporan arus kas untuk tahun yang
berakhir pada tanggal tersebut. Laporan
keuangan adalah tanggung jawab manajemen
Perusahaan. Tanggung jawab kami terletak
pada pernyataan pendapat atas laporan
keuangan berdasarkan audit kami. Laporan
keuangan untuk tahun yang berakhir pada
31 Desember 2011 telah diaudit oleh auditor
independen lain dengan pendapat wajar
tanpa pengecualian.
We have audited the accompanying statement of
financial position of PT Bumi Siak Pusako as of
31 December 2012, and the related statements
of comprehensive income, statement of changes
in shareholders’ equity and statement of cash
flows for the year then ended. These financial
statements are the responsibility of the
Company’s management. Our responsibility is
to express an opinion on these financial
statements based on our audits. The Financial
statements for the year ended as of 31 December
2011 have been audited by other independent
auditor with unqualified opinion.
Kami melaksanakan audit berdasarkan
standar auditing yang ditetapkan oleh Institut
Akuntan Publik Indonesia dan Standar
Pemeriksaan
Keuangan
Negara
yang
ditetapkan oleh Badan Pemeriksa Keuangan
Republik Indonesia (BPK RI). Standar tersebut
mengharuskan kami untuk merencanakan
dan
melaksanakan
audit,
agar
kami
memperoleh keyakinan memadai bahwa
laporan keuangan bebas dari salah saji
material. Suatu audit meliputi pemeriksaan,
atas dasar pengujian, bukti‐bukti yang
mendukung
jumlah‐jumlah
dan
pengungkapannya dalam laporan keuangan.
Audit juga meliputi penilaian atas prinsip
akuntansi yang digunakan dan estimasi
signifikan yang dibuat oleh manajemen, serta
penilaian
terhadap
penyajian
laporan
We conducted our audits in accordance with
auditing
standards
established
by
the
Indonesian Institute of Certified Public
Accountants and governmental auditing
standards establised by the Audit Board of the
Republic of Indonesia (BPK‐RI). Those
standards require that we plan and perform the
audit to obtain reasonable assurance about
whether the financial statements are free of
material misstatements. An audit includes
examining, on a test basis, evidence supporting
the amounts and disclosures in the financial
statements. An audit also includes assessing the
accounting principles used and significant
estimates made by management, as well as
evaluating the overall presentation of the
financial statements. In addition, the audit also
includes examination of the Companyʹs
Izin Usaha : KEP‐305/KM.5/2005HAL / PAGE ‐ 3
perundang‐undangan,
serta
evaluasi
pengendalian intern. Kami yakin bahwa audit
kami memberikan dasar yang memadai untuk
menyatakan pendapat.
opinion.
Menurut pendapat kami, laporan keuangan
yang kami sebut diatas menyajikan secara
wajar, dalam semua hal yang material, posisi
keuangan PT Bumi Siak Pusako per
31 Desember
2012,
serta
hasil
usaha,
perubahan ekuitas dan arus kas untuk tahun
yang berakhir pada tanggal tersebut sesuai
dengan standar akuntansi keuangan di
Indonesia.
Perusahaan telah melakukan revisi atas
beberapa Standar Akuntansi yang berlaku
efektif pada tanggal 1 Januari 2012
sebagaimana diungkapkan dalam Catatan 2A.
Sesuai dengan PSAK No 10 (revisi 2010),
PT Bumi Siak Pusako telah mengubah mata
uang fungsionalnya dari Rupiah menjadi US
Dollar (catatan 2A dan 2J). Oleh karenanya,
laporan keuangan PT Bumi Siak Pusako yang
berakhir pada tanggal 31 Desember 2011 dan
2010 disajikan kembali sesuai dengan rate
pada saat perubahan tersebut.
In our opinion, the financial statements referred
to above present fairly, in all material respects,
the financial position of PT Bumi Siak Pusako
as of December 31, 2012, and the results of its
operations, its changes in shareholders’ equity
and its cash flows for the year then ended in
conformity with Indonesia financial accounting
standards.
The Company has made revisions to some of the
Accounting Standards which became effectively
aaplied on January 1, 2012 as disclosed in Note
2A. In accordance with PSAK No 10 (revised
2010), PT Bumi Siak Pusako has changed its
functional currency from Rupiah to US Dollar.
Consequently, financial statements of PT Bumi
Siak Pusako for the year ended 31 December
2011 and 2010 are restated using rate at date on
this change.
Laporan pengujian kepatuhan Perusahaan
terhadap perundang‐undangan dan evaluasi
pengendalian intern, kami sampaikan secara
terpisah kepada manajemen dengan laporan
kami
nomor:
212/024/IRDN.0513
dan
212/025/IRDN.0513 tanggal 1 Mei 2013.
The examination report of the Companyʹs
compliance to laws and regulations and
evaluation of internal control, submitted
separately to management in our report
number:
212/024/IRDN.0513
and
212/025/IRDN.0513 dated May 1, 2013.
Jakarta, 1 Mei/ May 2013
Dani Sudarsono
Nomor Ijin Akuntan Publik/Licence of Public Accountant
AP.0178
Nomor Ijin Kantor Akuntan Publik/Licence of Public Accountant Firm
KEP‐305/KM.5/2005
The accompanying financial statements are not intended to present the financial position, results of operations, and cash flows in accordance with accounting principles and practices generally accepted in countries and jurisdiction other than Indonesia. The standards, procedures, and practices utilized to audit such financial statements may differ from those generally accepted in countries and jurisdictions other than Indonesia. Accordingly the accompanying financial statements and the auditor’s report thereon are not intended for use by those who are not informed about Indonesian accounting principles and auditing standards, and their application in practice
HAL / PAGE ‐ 5
PT BUMI SIAK PUSAKO
LAPORAN POSISI KEUANGAN
STATEMENTS OF FINANCIAL POSITION
Per 31 Desember 2012 dan 2011 As of 31 December 2012 and 2011 (dalam US Dollar) (expressed in US Dollar) 31‐Des‐10 Notes 01‐Jan‐11 Restated RestatedASET
ASSETS Aset Lancar Current Assets Kas dan Setara kas 2B, 3 54.289.440 60.942.635 21.431.165 Cash and cash equivalents Piutang Usaha 2C, 4 9.817.490 12.157.340 22.405.064 Trade receivables Piutang Lain‐lain 2C, 5 3.311.776 2.721.428 ‐ Other receivables Biaya Dibayar Di Muka dan Uang Muka 2D, 6 5.522.919 6.745.922 7.484.909 Prepayment and advances Jumlah Aset Lancar 72.941.626 82.567.325 51.321.138 Total Current Assets Aset Tidak Lancar Non‐Current AssetsAset Tetap 2E &L, 7 Fixed assets
setelah dikurangi akumulasi 88.512 92.342 100.522 net of accumulated depreciation Aset Lain‐lain 8 3.279.312 133.774 156.135 Other assets Jumlah Aset Tidak Lancar 3.367.824 226.115 256.657 Total Non‐Current Assets
JUMLAH ASET
76.309.449
82.793.440
51.577.795
TOTAL ASSETS
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY LIABILITAS Liabilities Liabilitas Jangka Pendek Current Liabilities Hutang Usaha 9 18.496 ‐ ‐ Trade payable Hutang Pajak 10 905.790 5.992.206 3.474.446 Taxes payable Hutang Overlifting 11 6.244.254 10.783.362 334.528 Overlifting payable Hutang Lain‐lain 12 831.801 616.757 79.244 Other payables 8.000.341 17.392.324 3.888.218 Liabilitas Jangka Panjang Long Term Liabilities Provision for post Kewajiban Imbalan Pasca Kerja 2K, 13 172.652 249.985 363.253 employment benefit 172.652 249.985 363.253 JUMLAH LIABILITAS 8.172.993 17.642.309 4.251.470 TOTAL LIABILITES EKUITAS EQUITY Modal Saham Share capital Modal dasar 12.000 saham, nilai nominal Authorized, 12.000 shares at par value Rp25.000.000 per saham, ditempatkan of Rp25.000.000 each share, issued 12.000, disetor penuh: 2012: 9.960 12.000 fully paid: 2011: 9.960 (2011: 9.840 saham) 14 27.438.602 27.128.363 26.804.582 (2011: 9.840 shares) Laba Ditahan Retained earnings Dana cadangan tujuan umum 14 1.558.317 1.397.222 1.321.687 Appropriated for general purposes Dana cadangan tujuan khusus 14 6.064.490 3.297.938 1.699.806 Appropriated for specific purposes Belum ditentukan penggunaannya 31.952.438 33.327.608 17.500.250 Unappropriated Laba ditahan 2011 1.122.610 ‐ ‐ Retained earning 2011 JUMLAH EKUITAS 68.136.457 65.151.131 47.326.325 TOTAL EQUITYJUMLAH LIABILITAS DAN EKUITAS
76.309.449
82.793.440
51.577.795
TOTAL LIABILITIES AND EQUITY Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan See the accompanying notes as an integral part of the financial statements 2012 2011PT BUMI SIAK PUSAKO
LAPORAN LABA/(RUGI) KOMPREHENSIF
STATEMENTS OF COMPREHENSIVE INCOME
Untuk Tahun‐tahun yang Berakhir
For the Years Ended
pada 31 Desember 2012 dan 2011
31 December 2012 and 2011
(dalam US Dollar)
(expressed in US Dollar)
Pendapatan Bersih
15
116.237.521
113.294.146
Net Income
Harga Pokok Penjualan
16
61.366.005
56.273.208
Cost of Sales
Laba Kotor
54.871.516
57.020.938
Gross Profit
Beban Usaha
Operating expenses
Beban Umum dan Administrasi
17
3.087.735
2.568.834
General and administrative
Jumlah Beban Usaha
3.087.735
2.568.834
Total Operating expenses
Laba Usaha
51.783.781
54.452.105
Operating Income
Pendapatan/(beban) Di Luar Usaha
18
(86.072)
6.085
Non ‐ operating income/(expenses)
Laba sebelum Pajak Penghasilan
51.697.710
54.458.190
Profit Before Income Tax
Pajak Penghasilan
Income Tax
Pajak kini
Current tax
Pajak tangguhan
2H
19.745.272
21.130.582
Deferred tax
Jumlah Pajak Penghasilan
19.745.272
21.130.582
Total Income Tax
Laba Bersih
31.952.438
33.327.608
Net Profit
Pendapatan Komprehensif Lainnya
‐
‐
Other comprehensive income
Jumlah Laba Komprehensif
31.952.438
33.327.608
Total Comprehensive Income
Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan
See the accompanying notes as an integral part of the financial statements
2012
2011
Restated
Notes
HAL / PAGE ‐ 7
PT BUMI SIAK PUSAKO
LAPORAN ARUS KAS
STATEMENTS OF CASH FLOWS
Untuk Tahun‐tahun yang Berakhir For the Years Ended pada 31 Desember 2012 dan 2011 31 December 2012 and 2011 (dalam US Dollar) (expressed in US Dollar) 2011 Restated Arus Kas dari Aktivitas Operasi Cash Flows From Operating Activities Laba Bersih 31.952.438 33.327.608 Net Income/(Loss) Penyesuaian: ‐ Adjustment Beban penyusutan 6.255 37.418 Depreciation expense Pemulihan penyisihan cash call (1.620.729) (2.519.260) Recovery of provision for BOB advances Imbalan pasca kerja karyawan (51.589) (74.137) Provision for post employment benefit Akrual pendapatan bunga ‐ deposito (60.677) (46.416) Accrued interest ‐ term deposit Rugi penghapusan aset tetap ‐ ‐ Loss on write off fixed asset Laba operasi sebelum perubahan aset 30.225.698 30.725.212 Operating profit before changes in dan kewajiban operasional operating assets and liabilities Perubahan aset dan kewajiban Changes in operating assets and operasi : liabilities: Piutang usaha 2.339.851 10.057.473 Trade receivables Piutang Lainnya (529.671) Other receivables Biaya dibayar di muka dan uang muka 2.843.731 519.678 Prepayements and advances Aset lain‐lain (3.145.538) 21.036 Others assets Hutang Usaha 18.496 Trade payables Hutang pajak (5.086.415) 2.547.263 Tax payables Hutang overlifting (4.539.108) 10.451.675 Overlifting payable Hutang lain‐lain 215.044 17.123 Other payables Imbalan pasca kerja karyawan (25.744) (36.046) Provision for post employment benefit Arus kas bersih dari aktivitas operasi 22.316.342 54.303.413 Cash flows from operating activities Arus Kas dari Aktivitas Investasi Cash Flows From Investing Activities Perolehan Aset Tetap (2.425) (30.091) Acquisition of fixed assets Arus Kas Bersih dari Aktivitas Investasi (2.425) (30.091) Cash flows from investing activities Arus Kas dari Aktivitas Pendanaan Cash Flows From Financing Activities Setoran modal Pemerintah Kabupaten Kampar 551.390 Paid in capital ‐ Disctrict Government of Kampar Setoran modal Pemerintah Kota Pekanbaru 310.238 Paid in capital ‐ City Government of Pekanbaru Pembayaran untuk Program Pemberdayaan Masyarakat (483.286) (260.275) Community Development Pembayaran dividen ke Pemda Kabupaten Siak (21.461.547) (10.839.655) Dividend ‐ District Goverment Siak Pembayaran dividen ke Pemprov Riau (4.554.689) (2.709.914) Dividend ‐ Provincial Goverment Riau Pembayaran dividen ke Pemda Kabupaten Kampar (1.518.230) (602.203) Dividend ‐ District Goverment Kampar Pembayaran dividen ke Pemda Kabupaten Palalawan (607.292) (361.322) Dividend ‐ District Goverment Pelalawan Tantiem dan bonus karyawan (652.307) (357.893) Tantiem and employee bonuses Arus Kas Bersih dari Aktivitas Pendanaan (28.967.112) (14.579.872) Cash flows from financing activities Penambahan/(Penurunan) Kas dan Setara Kas (6.653.195) 39.693.450 Net Increase/(Decreease) in Cash and Equivalent KAS DAN SETARA KAS AWAL TAHUN 60.942.635 21.249.185 Cash and cash equivalents Beginning of Year KAS DAN SETARA KAS AKHIR TAHUN 54.289.440 60.942.635 Cash and cash equivalent End of Year Lihat catatan atas laporan keuangan sebagai bagian yang tak terpisahkan See the accompanying notes as an integral part of the financial statements 2012
PT BUMI SIAK PUSAKO
LAPORAN PERUBAHAN EKUITAS PEMEGANG SAHAM
STATEMENTS OF CHANGES IN SHAREHOLDERSʹ EQUITY
Untuk Tahun‐tahun yang Berakhir pada 31 Desember 2012 dan 2011 For the Years Ended 31 December 2012 and 2011 (dalam US Dollar) (expressed in US Dollar) Laba Ditahan/Retained Earnings Dana Tujuan Khusus Dana Tujuan Umum Belum Ditentukan Penggunaannya Share Capital Appropriated for Specific Purposes Appropriated forGeneral Purposes Unappropriated Total
Saldo per 1 Januari 2011 26.576.974 1.685.372 1.310.464 17.351.649 46.924.458 Balance as of January 1, 2011 Dividen Pemda Kabupaten Siak ‐ ‐ ‐ (10.839.655) (10.839.655) Dividend ‐ District Goverment of Siak Dividen Pemprov Riau ‐ ‐ ‐ (2.709.914) (2.709.914) Dividend ‐ Provincial Government of Riau Dividen Pemda Kabupaten Kampar ‐ ‐ ‐ (602.203) (602.203) Dividend ‐ District Goverment of Kampar Dividen Pemda Kabupaten Pelalawan ‐ ‐ ‐ (361.322) (361.322) Dividend ‐ District Goverment of Pelalawan Tantiem dan bonus karyawan ‐ ‐ ‐ (357.893) (357.893) Tantiem and employee bonuses Sumbangan untuk pemberdayaan masyarakat ‐ ‐ ‐ (260.275) (260.275) Donation to community development Bantuan untuk PON XVIII ‐ ‐ ‐ (521.063) (521.063) Donation to PON XVIII Penambahan dana cadangan tujuan umum ‐ ‐ 86.758 (86.758) ‐ Appropriation to general reserve Penambahan dana cadangan tujuan khusus ‐ 1.612.566 ‐ (1.612.566) ‐ Appropriation to special reserve Penambahan modal Pemda Kabupaten Kampar 551.390 ‐ ‐ ‐ 551.390 Paid in capital District Government of Kampar Laba komprehensif tahun 2011 ‐ ‐ ‐ 33.327.608 33.327.608 Comprehensive income 2011
