INDEPENDENT AUDITOR S REPORT

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1 INDEPENDENT AUDITOR S REPORT

2 INDEPENDENT AUDITOR S REPORT

10 PT KIMIA FARMA (PERSERO) Tbk. DAN ENTITAS ANAK LAPORAN ARUS KAS KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 (Disajikan dalam Rupiah, kecuali dinyatakan lain) PT KIMIA FARMA (PERSERO) Tbk. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS FOR YEARS ENDED DECEMBER 31, 2015 (Expressed in Rupiah, unless otherwise stated) 31 Des 2015 / Dec 31, Des 2014 / Dec 31, 2014 ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan dari pelanggan Receipt from customer Pembayaran kepada pemasok ( ) ( ) Payment to suppliers Pembayaran kepada karyawan ( ) ( ) Payment to employees Pembayaran beban usaha ( ) ( ) Payment of operating expenses Pembayaran bunga ( ) ( ) Payment of interest loan Pembayaran pajak penghasilan ( ) ( ) Payment of income taxes Jaminan Bank ( ) Bank warranty Restitusi Pajak Tax restitution Penerimaan operasi lain-lain Other disbursement from operating Arus kas neto dari aktivitas operasi Net cash provided from operating activities ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Penerimaan bunga Interest receipt Perolehan aset tetap : Acquisition offixedassets: Aset tetap ( ) ( ) Fixed assets Beban tangguhan ( ) ( ) Deferred expense Hasil penjualan aset tetap Selling of fixed assets Penambahan biaya tangguhan eksplorasi dan Addition of deferred exploration and ( ) - pengembangan development costs Investasi pada entitas asosiasi ( ) Investment in association Aset tidak berwujud ( ) ( ) Intangible asset Penerimaan Dividen Arus kas neto untuk aktivitas investasi ( ) ( ) Net cash use for investing activities ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Penambahan utang bank jangka menengah Addition medium term notes Penambahan (pembayaran) utang bank jangka ( ) pendek Addition (payment) short term loan Pembayaran dividen ( ) ( ) Dividend payment Angsuran utang sewa pembiayaan ( ) ( ) Installment of finance leaseddebt Kepentingan non pengendali - ( ) Non controlling interest Arus kas neto dari (untuk) aktivitas pendanaan ( ) Net cash provided from (use for) financing activities KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS KAS DAN SETARA KAS AWAL TAHUN KAS DAN SETARA KAS AKHIR TAHUN ( ) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR CASH AND CASH EQUIVALENTS AT ENDING OF THE YEAR Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan The accompanying notes to consolidated financial statement are an integral part of these consolidated financial statements.

11 didirikan berdasarkan akta No. 18 tanggal PT Kimia Farma (Persero) Tbk. the,was s Articles of Association has s head s

12 The Entity s s s goals and objectives are to both from the Entity sown production and from s shares before

14 ekuitas pada bagian tambahan modal disetor. control entities in equity as part of paid in capital.

16 numbers of Entity s Subsdiaries employees are KEUANGAN ( PSAK ) DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN ( ISAK ) BARU DAN REVISI FINANCIAL ACCOUNTING STANDARDS ( PSAK ) AND STANDARDS ( ISAK ) akuntansi keuangan ( SAK ) dan intrepretasi standar akuntansi keuangan ( ISAK ) baru dan revisi yang 1 (Revisi 2013), Penyajian Laporan Keuangan. Laporan Laba Rugi Komprehensif telah berubah menjadi Laporan Laba Rugi dan Penghasilan Komprehensif Lain. Perubahan tersebut mengharuskan 1 (Revised 2013), Presentation of Financial Statements. 1 for the Statement of Comprehensive Income has changed to Statement of Profit or Loss and Other Comprehensive Income.

17 KEUANGAN ( PSAK ) DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN ( ISAK ) BARU DAN REVISI ACCOUNTING STANDARDS ( PSAK ) AND STANDARDS ( ISAK ) 4 (Revisi 2013), Laporan Keuangan Tersendiri. PSAK 4 revisi telah diubah namanya menjadi Laporan Keuangan Tersendiri ; PSAK ini berlanjut menjadi standar 4 (Revised 2013), Separate Financial Statements. 4 (Revised 2009) has been renamed Separate Financial Statements ; it continues to be a standard 15 (Revisi 2013), Investasi pada Entitas Asosiasi dan Ventura Bersama. PSAK ini menggantikan (Revisi 2009) Investasi pada Entitas Asosiasi. pada Entitas Asosiasi dan Ventura Bersama. Entitas tidak PSAK 15 (Revised 2013), Investments in Joint Ventures. Thi (Revised 2009) Investment in Associates. Joint Investments in Associates and Joint Ventures. Entities 24 (Revisi 2013), Imbalan Kerja. jangka pendek dan jangka panjang lain, perlakuan between short term and other long term benefits, treatment of 46 (Revisi 2014), Pajak Penghasilan. 2010). Revisi ini menekankan bahwa konsep laba fiskal Kontinjensi, dan Aset Kontinjensi sebagai concept of taxable profit implies a net rather than gross 57 Provisions, Contingent Liabilities, and Contingent Assets instead and amendment to deferred 48 (Revisi 2013), Penurunan Nilai Asset. Pengukuran Nilai Wajar. Standar ini menegaskan Segmen Operasi ) sebelum penggabungan. 68, Fair value measurement. The standard re 5 Operating Segments ) before aggregation.

18 KEUANGAN ( PSAK ) DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN ( ISAK ) BARU DAN REVISI FINANCIAL ACCOUNTING STANDARDS ( PSAK ) AND STANDARDS ( ISAK ) 50 (Revisi 2014), Instrumen Keuangan: Penyajian. 50 (Revisi 2010) Instrumen Keuangan: Penyajian, adalah untuk meningkatkan pengungkapan 55 (Revisi 2014), Instrumen Keuangan: Pengakuan dan Pengukuran. 55 (Revised 2014), Financial Instruments: Recognition and Measurement. 68 Fair value measurement. Two other 014), Instrumen Keuangan: Pengungkapan. 60 (Revised 2014), Financial Instruments: Disclosures. 65, Laporan Keuangan Konsolidasi. 2009), Konsolidasi dan Laporan Keuangan Tersendiri, 7 (Revisi 2009), Konsolidasi Bertujuan Khusus. 4 (Revised 2009), Consolidated and Separate Financial Statements, and Consolidation Special Purpose Entities. 66, Pengaturan Bersama. 66, Joint Arrangements. Interests in Joint Ventures and Jointly Controlled Entities: Non Contributions by Venturer for the accounting of joint PSAK 67, Pengungkapan Kepen Lain. PSAK 67, Disclosures of Interests in Other Entities. Consolidated Financial Statements, and PSAK 66, Joint Arrangements. The disclosures are required in

19 KEUANGAN ( PSAK ) DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN ( ISAK ) BARU DAN REVISI ( PSAK ) AND STANDARDS ( ISAK ) 68, Pengukuran Nilai Wajar. penawaran dan permintaan ( bid and ask ), premis 68, Fair Value Measurements. s operation have been adopted as disclosed in the Summary of Significant Accounting Polices. s

21 Consolidated Financial Statements and Separate ial Statements retrospectively reclassifies the parent s share of components

22 PSAK 55 (Revisi 2011), Instrumen Keuangan: Pengakuan dan Pengukuran. PSAK 55 (Revisi 2011), Instrumen Keuangan: Pengakuan dan Pengukuran. The Entity s investments in its associates are accounted for acquisition) as adjusted for changes in the Company s Equity in Associates losses which exceeds the carrying

23 the Company s share in the results of operations of the pany s share in Pengungkapan Pihak pihak Berelasi. 7 (Revised 2010), Related Party Disclosures.

24 PSAK 50 (Revisi 2010) Instrumen Keuangan: Penyajian, PSAK 55 (Revisi 2011) Instrumen Keuangan: Pengakuan dan Pengukuran, dan PSAK 60 Instrumen Keuangan: Pengungkapan.

29 Pengukuran Nilai Wajar are willing to (arm s length transactions), refer Fair Value Measurement

31 pendapatan bunga dalam laporan

32 lain. Aset Lain lain. other assets.

34 2011), Sewa yang efektif berlaku untuk periode pelaporan

36 rapkan PSAK 23 (Revisi 2010) Pendapatan. PSAK Pajak Pertambahan Nilai ( PPN ). Uang Muka Pelanggan. 23 (Revised 2010) Revenue. Advances from Customers.

37 ) Imbalan Kerja secara retrospektif dan merubah metode akuntansinya projected unit credit. ) Employee Benefits,

38 Pemberitahuan ( SPT ) Tahunan sehubungan dengan situasi

39 (Revisi 2009), Segmen Operasi. PSAK ini mensyaratkan (Revised 2009), Operating Segment. This

43 liabilities are recognized in accordance with the Group s the Group s profit or loss. More de

44 provided based on the Group s evaluation on industry

45 PSAK 57 (Revisi 2009), Provisi, Liabilitas Kontijensi dan Aset Kontijensi. Kelompok Usaha membuat analisis untuk semua

51 Employee s loan

52 450,000 shares change into 210,000 shares with the Entity while there is only pharmacy s branch. % of the Entity s asset value. I

56 s

62 June 13, 2014 until June 13, 2015, the Entity s loan as of

67 ies equal to entity s tax return

70 Doctor s medical service Entity and its employees. Employees and the Entity s

71 menggunakan metode. Aktuaria, independent actuary, by using the Projected Unit Credit method.

72 amounts depend on the employee s service period, based on

73 aktuaris independen dengan menggunakan metode karyawan berdasarkan PSAk 24 (revisi) 2013 Imbalan Kerja, using the Projected Unit Credit method

78 Director and commissioner s salary

80 Enterprise Owned Enterprise

83 managing 80 % of the Entity s factory production c

84 s product s products in each areas of their Farma s product in

85 Entity s main activities are distribution and marketing of s information segment is pr

88 s

92 menetapkan kebijakan e catalog yang dengan kebijakan

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31 Desember 2016 December 31, 2016 ( Tidak diaudit/ Catatan/ (Diaudit/ Unaudited) Notes Audited) m,2r,4,29.

31 Desember 2016 December 31, 2016 ( Tidak diaudit/ Catatan/ (Diaudit/ Unaudited) Notes Audited) m,2r,4,29. DAN ENTITAS ANAKNYA LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 30 JUNI 2017 DAN 31 DESEMBER 2016 (Disajikan dalam Rupiah) The original consolidated financial statements included herein are in Indonesian language