Purwantono, Sarwoko & Sandjaja. Drs. Iman Sarwoko Izin Akuntan Publik No./Public Accountant License No Juli 2007/July 25, 2007

Transkripsi

1 The original report included herein is in Indonesian language. Laporan Akuntan Independen Independent Accountants Report No. Laporan RPC-7636 Report No. RPC-7636 Pemegang Saham, Dewan Komisaris dan Direksi PT Asahimas Flat Glass Tbk The Shareholders, Boards of Commissioners and Directors PT Asahimas Flat Glass Tbk Kami telah melakukan review atas neraca PT Asahimas Flat Glass Tbk ( Perusahaan ) tanggal 30 Juni 2007 dan 2006, serta laporan laba rugi, laporan perubahan ekuitas, dan laporan arus kas untuk periode enam bulan yang berakhir pada tanggal-tanggal tersebut. Laporan keuangan tersebut merupakan tanggung jawab manajemen Perusahaan. Kami melaksanakan review berdasarkan standar yang ditetapkan Ikatan Akuntan Indonesia. Review atas informasi keuangan interim terutama meliputi penerapan prosedur analitik terhadap data keuangan dan meminta keterangan kepada orang yang bertanggung jawab atas berbagai hal yang berkaitan dengan akuntansi dan keuangan. Lingkup review ini sangat sempit bila dibandingkan dengan lingkup audit berdasarkan standar auditing yang bertujuan untuk memberikan pendapat atas laporan keuangan secara keseluruhan. Oleh karena itu, kami tidak memberikan pendapat seperti itu. Berdasarkan review kami, kami tidak menemukan indikasi perlunya modifikasi material terhadap laporan keuangan yang kami sebutkan di atas agar sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia. We have reviewed the accompanying balance sheets of PT Asahimas Flat Glass Tbk ( the Company ) as of June 30, 2007 and 2006, and the related statements of income, changes in shareholders equity, and cash flows for the six-month periods then ended. These financial statements are the responsibility of the Company s management. We conducted our reviews in accordance with standards established by the Indonesian Institute of Accountants. A review of interim financial information consists principally of applying analytical procedures to financial data and making inquiries of the Company personnel responsible for financial and accounting matters. It is substantially less in scope than an audit in accordance with auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our reviews, we are not aware of any material modifications that should be made to the accompanying financial statements referred to above in order for them to be in conformity with generally accepted accounting principles in Indonesia. Purwantono, Sarwoko & Sandjaja Drs. Iman Sarwoko Izin Akuntan Publik No./Public Accountant License No Juli 2007/July 25, 2007 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 jurisdictions other than Indonesia. The standards, procedures and practices to review such financial statements are those generally accepted and applied in Indonesia.

2 NERACA (Tidak diaudit) BALANCE SHEETS (Unaudited) 30 Juni 2007 dan 2006 June 30, 2007 and 2006 AKTIVA ASSETS AKTIVA LANCAR CURRENT ASSETS Kas dan setara kas f, Cash and cash equivalents Piutang usaha: Pihak yang mempunyai hubungan Trade receivables: istimewa ,24a Related parties Pihak ketiga g, Third parties Piutang lain-lain Other receivables Persediaan h, Inventories Uang muka impor dan lainnya Advances for imports and others Pajak dibayar di muka n,6a Prepaid taxes Biaya dibayar di muka Prepaid expenses JUMLAH AKTIVA LANCAR TOTAL CURRENT ASSETS AKTIVA TIDAK LANCAR NON-CURRENT ASSETS Aktiva pajak tangguhan n,6e - Deferred tax assets Investasi pada perusahaan asosiasi i,7,24b Investment in associated companies Investasi jangka panjang lainnya i, Other long-term investments Aktiva tetap - setelah dikurangi akumulasi penyusutan Fixed assets - net of accumulated Rp depreciation of Rp1,281,141,185 (2006: Rp ) j, (2006: Rp1,148,906,518) Aktiva lain-lain - setelah dikurangi Other assets - net of accumulated akumulasi amortisasi Rp amortization of Rp7,302,304 (2006: Rp ) k, (2006: Rp5,786,492) JUMLAH AKTIVA TIDAK LANCAR TOTAL NON-CURRENT ASSETS JUMLAH AKTIVA TOTAL ASSETS Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements form an integral part of these financial statements. 2

3 NERACA (Tidak diaudit) (lanjutan) BALANCE SHEETS (Unaudited) (continued) 30 Juni 2007 dan 2006 June 30, 2007 and 2006 KEWAJIBAN DAN EKUITAS LIABILITIES AND SHAREHOLDERS' EQUITY KEWAJIBAN LANCAR CURRENT LIABILITIES Pinjaman bank jangka pendek Short-term bank borrowings Hutang usaha: Pihak yang mempunyai hubungan Trade payables: istimewa ,24c Related parties Pihak ketiga Third parties Hutang lain-lain Other payables Hutang pajak n,6b Taxes payable Uang muka diterima Advances received Biaya masih harus dibayar Accrued expenses Uang jaminan pallet Guarantee deposits for pallets JUMLAH KEWAJIBAN LANCAR TOTAL CURRENT LIABILITIES KEWAJIBAN JANGKA PANJANG LONG-TERM LIABILITIES Hutang lain-lain pada pihak yang mempunyai hubungan istimewa d Other related party payables Kewajiban pajak tangguhan - 2n,6e Deferred tax liabilities Kewajiban imbalan kerja m, Employee benefits liability JUMLAH KEWAJIBAN JANGKA PANJANG TOTAL LONG-TERM LIABILITIES JUMLAH KEWAJIBAN TOTAL LIABILITIES EKUITAS SHAREHOLDERS' EQUITY Modal saham Share capital Nilai nominal Rp500 (angka penuh) Nominal value Rp500 (full amount) per saham. Modal dasar per share. Authorized capital saham. Modal ditempatkan dan 600,000,000 shares. Issued and disetor penuh saham fully paid up 434,000,000 shares Tambahan modal disetor - bersih Additional paid-in capital - net Selisih kurs penjabaran laporan Exchange rate differences due to keuangan d, financial statement translation Saldo laba yang telah ditentukan Appropriated retained penggunaannya earnings Saldo laba yang belum ditentukan Unappropriated retained penggunaannya earnings JUMLAH EKUITAS TOTAL SHAREHOLDERS' EQUITY JUMLAH KEWAJIBAN DAN TOTAL LIABILITIES AND EKUITAS SHAREHOLDERS EQUITY Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements form an integral part of these financial statements. 3

4 LAPORAN LABA RUGI (Tidak diaudit) STATEMENTS OF INCOME (Unaudited) PENJUALAN BERSIH e,16, NET SALES 24e BEBAN POKOK PENJUALAN ,24f COST OF GOODS SOLD LABA KOTOR GROSS PROFIT BEBAN USAHA OPERATING EXPENSES Penjualan ,24g Selling Umum dan administrasi General and administrative Jumlah beban usaha Total operating expenses LABA USAHA OPERATING PROFIT PENGHASILAN/(BEBAN) LAIN-LAIN OTHER INCOME/(EXPENSES) Beban bunga ( ) ( ) Interest expense Pendapatan bunga Interest income Laba/(rugi) selisih kurs - bersih ( ) Gain/(loss)on foreign exchange - net Laba atas penjualan aktiva tetap b Gain on sale of fixed assets Beban tetap selama cold repair ( ) 20 - Fixed expenses during cold repair Lainnya - bersih Others - net Beban lain-lain - bersih ( ) ( ) Other expenses - net BAGIAN LABA DARI PERUSAHAAN SHARE IN PROFIT FROM ASOSIASI - 2i, ASSOCIATED COMPANIES LABA SEBELUM PAJAK PROFIT BEFORE CORPORATE PENGHASILAN BADAN INCOME TAX PAJAK PENGHASILAN BADAN CORPORATE INCOME TAX Pajak kini ( ) 2n,6c,6d ( ) Current tax Pajak tangguhan n,6c,6e Deferred tax ( ) ( ) LABA BERSIH NET PROFIT Laba bersih per saham dasar Basic earnings per share (dalam rupiah penuh) 145 2o,21 29 (in full rupiah) Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements form an integral part of these financial statements. 4

5 LAPORAN PERUBAHAN EKUITAS (Tidak diaudit) STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (Unaudited) tanggal-tanggal 30 Juni 2007 dan 2006 June 30, 2007 and 2006 Selisih kurs penjabaran laporan keuangan/ Tambahan Exchange rate Saldo laba/retained earnings modal disetor - differences Telah Belum Jumlah bersih/ due to financial ditentukan ditentukan ekuitas/total Modal saham/ Additional paid- statement penggunaannya/ penggunaannya/ shareholders Notes Share capital in capital - net translation Appropriated Unappropriated equity Saldo per 31 Desember Balance as of December 31, 2005 Selisih kurs penjabaran Exchange rate differences due to laporan keuangan 2d,7 - - ( ) - - ( ) financial statement translation Laba bersih untuk periode Net profit for the six-month enam bulan period Pembagian dividen ( ) ( ) Dividends declared Cadangan umum ( ) - General reserve Saldo per 30 Juni Balance as of June 30, 2006 Selisih kurs penjabaran Exchange rate differences due to laporan keuangan - - ( ) - - ( ) financial statement translation Rugi bersih untuk periode Net loss for the six-month enam bulan ( ) ( ) period Saldo per 31 Desember Balance as of December 31, 2006 Pelepasan investasi pada Disposal of investment in associated perusahaan asosiasi ( ) - - ( ) companies Laba bersih untuk periode Net profit for the six-month enam bulan period Saldo per 30 Juni Balance as of June 30, 2007 Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements form an integral part of these financial statements. 4

6 CATATAN ATAS LAPORAN KEUANGAN (Tidak diaudit) NOTES TO THE FINANCIAL STATEMENTS (Unaudited) LAPORAN ARUS KAS (Tidak diaudit) STATEMENTS OF CASH FLOWS (Unaudited) ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING OPERASI ACTIVITIES Penerimaan dari pelanggan Receipts from customers Pembayaran kepada pemasok ( ) ( ) Payments to suppliers Pembayaran kepada karyawan ( ) ( ) Payments to employees Pembayaran untuk beban usaha ( ) ( ) Payments for operating expenses Pembayaran untuk imbalan kerja ( ) 13 ( ) Payments for employee benefits Kas dihasilkan dari operasi Cash generated from operations Pembayaran pajak penghasilan badan ( ) ( ) Corporate income taxes paid Penerimaan bunga Interest received Pembayaran bunga ( ) ( ) Interest paid Kas bersih diperoleh dari/(digunakan Net cash provided by/(used in) untuk) aktivitas operasi ( ) operating activities ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING INVESTASI ACTIVITIES Penerimaan dividen Dividends received Penambahan investasi ( ) - Additional investments Hasil pelepasan investasi Proceeds from disposal of investments Pembelian aktiva tetap ( ) 9a ( ) Purchase of fixed assets Hasil penjualan aktiva tetap b Proceeds from sale of fixed assets Penerimaan/(penambahan) piutang Collection from/(additions to) jangka panjang ( ) long-term receivables Penambahan uang jaminan dan Additions to guarantee deposits lain-lain (200) ( ) and others Kas bersih digunakan untuk Net cash used in investing aktivitas investasi ( ) ( ) activities ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING PENDANAAN ACTIVITIES Hasil dari pinjaman bank jangka Proceeds from short-term bank pendek borrowings Pembayaran pinjaman bank jangka Repayment of short-term bank pendek ( ) ( ) borrowings Pembayaran angsuran pinjaman Repayment of long-term bank bank jangka panjang - ( ) borrowings Kas bersih diperoleh dari/(digunakan Net cash provided by/(used in) untuk) aktivitas pendanaan ( ) financing activities / 5

7 CATATAN ATAS LAPORAN KEUANGAN (Tidak diaudit) NOTES TO THE FINANCIAL STATEMENTS (Unaudited) LAPORAN ARUS KAS (Tidak diaudit) (lanjutan) STATEMENTS OF CASH FLOWS (Unaudited) (continued) PENURUNAN BERSIH KAS DAN NET DECREASE IN CASH AND SETARA KAS ( ) ( ) CASH EQUIVALENTS Pengaruh nilai tukar atas kas dan Effect of exchange rate on cash setara kas ( ) and cash equivalents Kas dan setara kas pada Cash and cash equivalents at awal periode beginning of period KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AKHIR PERIODE AT END OF PERIOD Informasi tambahan arus kas: Supplemental cash flow information: Selisih kurs penjabaran laporan Exchange rate differences due to keuangan - 2d,7 ( ) financial statement translation / 6