PT. TRIMEGAH SECURITIES Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARY LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2012 (TIDAK DIAUDIT) DAN 31 DESEMBER 2011 (DIAUDIT) SEPTEMBER 30, 2012 (UNAUDITED) AND DECEMBER 31, 2011 (AUDITED) SERTA UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (TIDAK DIAUDIT)/ AND FOR THE NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 AND 2011 (UNAUDITED)
PT. TRIMEGAH SECURITIES Tbk DAN ENTITAS ANAK DAFTAR ISI PT. TRIMEGAH SECURITIES Tbk AND ITS SUBSIDIARY TABLE OF CONTENTS Halaman/ Page Laporan Posisi Keuangan Konsolidasian 1 Consolidated Statements of Financial Position Laporan Laba Rugi Komprehensif Konsolidasian 3 Consolidated Statements of Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 5 Consolidated Statements of Changes in Equity Laporan Arus Kas Konsolidasian 6 Consolidated Statements of Cash Flows
LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 (TIDAK DIAUDIT) DAN 31 DESEMBER 2011 (DIAUDIT) CONSOLIDATED STATEMENTS OF FINANCIAL POSITION SEPTEMBER 30, 2012 (UNAUDITED) AND DECEMBER 31, 2011 (AUDITED) 30 September/ 31 Desember/ September 30, December 31, ASET ASSETS Kas dan setara kas 120,602,257 235,999,221 Cash and cash equivalents Deposito berjangka -- 25,146,064 Time deposits Portofolio efek 185,838,972 189,405,194 Marketable securities Piutang lembaga kliring dan Receivables from clearing and penjaminan 10,248,993 51,106,078 guarantee institution Piutang perusahaan efek -- 8,630 Receivables from brokers Piutang nasabah Receivables from customers Pihak berelasi 10,386,443 -- Related parties Pihak ketiga - setelah dikurangi Third parties - net of allowance penyisihan piutang ragu-ragu for doubtful accounts of sebesar Rp 5.884.681 ribu Rp 5,884,681 thousand pada tanggal 30 September 2012 as of September 30, 2012 dan 31 Desember 2011 163,165,856 114,416,974 and December 31, 2011 Piutang kegiatan manajer investasi 7,127,998 6,483,126 Receivables from investment manager Piutang kegiatan penjaminan emisi Receivables from underwriting and efek dan jasa penasehat 2,001,048 4,265,800 advisory services Piutang lain-lain 778,583 1,059,277 Other receivables Biaya dibayar dimuka 8,685,833 9,298,539 Prepaid expenses Pajak dibayar dimuka 1,350,207 961,744 Prepaid taxes Investasi saham 435,000 435,000 Investment in shares Aset pajak tangguhan 24,915,046 13,574,107 Deferred tax assets Aset tetap - setelah dikurangi Property and equipment - net of akumulasi penyusutan sebesar accumulated depreciation of Rp 52.966.302 ribu dan Rp 52,966,302 thousand and Rp 46.296.919 ribu masing-masing Rp 46,296,919 thousand as of pada tanggal 30 September 2012 September 30, 2012 and dan 31 Desember 2011 21,801,234 23,511,257 December 31, 2011 Aset tidak berwujud - Intangible assets - net of setelah dikurangi akumulasi amortisasi accumulated amortization of sebesar Rp 2.283.708 ribu dan Rp 2,283,708 thousand and Rp 1.416.260 ribu masing-masing Rp 1,416,260 thousand as of pada tanggal 30 September 2012 dan September 30, 2012 and 31 Desember 2011 4,039,792 4,227,027 December 31, 2011 Aset lain-lain 3,919,765 3,677,076 Other assets JUMLAH ASET 565,297,027 683,575,114 TOTAL ASSETS - 1 -
LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 (TIDAK DIAUDIT) DAN 31 DESEMBER 2011 (DIAUDIT) - Lanjutan CONSOLIDATED STATEMENTS OF FINANCIAL POSITION SEPTEMBER 30, 2012 (UNAUDITED) AND DECEMBER 31, 2011 (AUDITED) - Continued 30 September/ 31 Desember/ September 30, December 31, LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS LIABILITIES Utang bank 39,666,667 -- Bank loans Utang lembaga kliring Payables to clearing and guarantee dan penjaminan 73,372,476 3,295,750 institution Utang perusahaan efek -- 15,000 Payables to brokers Utang nasabah Payables to customers Pihak berelasi 10,892,256 51,720,704 Related parties Pihak ketiga 36,334,049 212,415,261 Third parties Utang pajak 5,499,110 6,541,226 Taxes payable Utang lain-lain 5,754,565 6,759,662 Other payables Beban akrual 11,673,792 9,760,810 Accrued expenses Provisi imbalan kerja 30,181,884 23,977,363 Provision for employee benefits Jumlah Liabilitas 213,374,799 314,485,776 Total Liabilities EKUITAS Modal saham - nilai nominal EQUITY Share capital - Rp 50 par value per share Rp 50 per saham Authorized capital - 13,600,000,000 Modal dasar - 13.600.000.000 saham Modal ditempatkan dan disetor penuh - Issued and fully paid-in capital - 3.655.000.000 saham 182,750,000 182,750,000 3,655,000,000 shares Tambahan modal disetor 9,643,948 9,643,948 Additional paid-in capital Modal saham diperoleh kembali (16,056,000) (16,056,000) Treasury stocks Cadangan (3,516,090) (3,821,721) Reserves Saldo laba 179,045,818 196,536,298 Retained earnings Ekuitas yang dapat diatribusikan shares Equity attributable to owners kepada pemilik Perusahaan 351,867,676 369,052,525 of the Company Kepentingan nonpengendali 54,552 36,813 Non-controlling interests Jumlah Ekuitas 351,922,228 369,089,338 Total Equity JUMLAH LIABILITAS DAN EKUITAS 565,297,027 683,575,114 TOTAL LIABILITIES AND EQUITY - 2 -
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (TIDAK DIAUDIT) CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 AND 2011 (UNAUDITED) PENDAPATAN USAHA 30 September/ 30 September/ September 30, September 30, REVENUES Komisi perantara perdagangan efek 25,518,779 42,298,003 Brokerage commissions Jasa manajemen investasi 62,824,953 42,311,529 Investment management fees Pendapatan dividen dan bunga - bersih 12,306,202 24,454,105 Dividend and interest income - net Keuntungan perdagangan Gains on trading of efek - bersih 2,776,343 2,215,710 marketable securities - net Jasa penjaminan emisi dan penjualan efek 4,257,614 8,439,063 Underwriting and selling fees Jasa penasehat investasi 763,355 1,169,720 Investment advisory fees Lain-lain 415,239 465,592 Others Jumlah Pendapatan Usaha 108,862,485 121,353,722 Total Revenues BEBAN USAHA OPERATING EXPENSES Beban kepegawaian (78,200,489) (67,590,520) Personnel expenses Iklan dan promosi (12,271,832) (10,133,397) Advertising and promotions Umum dan administrasi (10,109,332) (9,470,143) General and administration Sewa kantor (7,836,357) (7,242,839) Office rental Penyusutan (6,713,936) (6,034,752) Depreciation Telekomunikasi (5,854,261) (6,676,115) Telecommunications Jasa profesional (2,702,358) (2,447,144) Professional fees Perjalanan dinas (1,077,848) (1,651,276) Travelling Kustodian (869,660) (1,120,969) Custodian Pelatihan dan seminar (819,744) (859,170) Trainings and seminars Jamuan dan sumbangan (592,357) (620,826) Representation and donations Lain-lain (2,140,838) (1,540,560) Others Jumlah Beban Usaha (129,189,012) (115,387,711) Total Operating Expenses LABA (RUGI) USAHA (20,326,527) 5,966,011 PROFIT (LOSS) FROM OPERATION PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (CHARGES) Penghasilan bunga 3,943,460 10,884,103 Interest income Keuntungan pelepasan Gains on disposal of property aset tetap 14,409 514,045 and equipment Keuntungan selisih kurs - bersih 217,311 31,502 Gain on foreign exchange - net Beban keuangan (3,916,957) (6,697,913) Finance cost Lain-lain - bersih (557,809) 2,680,562 Others - net Penghasilan (beban) lain-lain - bersih (299,586) 7,412,299 Other income (charges) - net LABA (RUGI) SEBELUM PAJAK (20,626,113) 13,378,310 PROFIT (LOSS) BEFORE TAX MANFAAT (BEBAN) PAJAK 3,178,372 (3,770,343) TAX BENEFIT (EXPENSE) LABA (RUGI) PERIODE BERJALAN (17,447,741) 9,607,967 PROFIT (LOSS) FOR THE PERIOD PENDAPATAN KOMPREHENSIF LAIN Keuntungan aset keuangan tersedia OTHER COMPREHENSIVE INCOME Net gain on available-for-sale untuk dijual - bersih 280,631 199,140 financial asset JUMLAH LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE PERIODE BERJALAN (17,167,110) 9,807,107 INCOME (LOSS) FOR THE PERIOD - 3 -
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (TIDAK DIAUDIT) - Lanjutan CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 AND 2011 (UNAUDITED) - Continued 30 September/ 30 September/ September 30, September 30, LABA (RUGI) YANG DAPAT PROFIT (LOSS) DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO: Pemilik Perusahaan (17,465,480) 9,597,655 Owners of the Company Kepentingan nonpengendali 17,739 10,312 Non-controlling interests Jumlah (17,447,741) 9,607,967 Total JUMLAH LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE INCOME YANG DAPAT DIATRIBUSIKAN KEPADA: (LOSS) ATTRIBUTABLE TO: Pemilik Perusahaan (17,184,849) 9,796,687 Owners of the Company Kepentingan nonpengendali 17,739 10,420 Non-controlling interests Jumlah (17,167,110) 9,807,107 Total LABA (RUGI) PER SAHAM DASAR BASIC EARNINGS (LOSS) PER SHARE (dalam Rupiah penuh) (5.06) 2.78 (in full Rupiah) - 4 -
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (TIDAK DIAUDIT) CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 AND 2011 (UNAUDITED) Ekuitas yang dapat diatribusikan Cadangan kepada pemilik revaluasi Perusahaan/ Tambahan investasi/ Cadangan Equity Kepentingan modal disetor/ Modal saham Investment umum/ Saldo laba/ attributable to nonpengendali/ Jumlah Modal saham/ Additional diperoleh kembali/ revaluation General Retained owners of Non-controlling Ekuitas/ Capital stock paid-in capital Treasury stocks reserve reserve earnings the Company interests Total equity Rp '000 Saldo per 1 Januari 2011/ Balance as of 1 Januari 2011/ 31 Desember 2010 182,750,000 9,643,948 (16,056,000) (6,804,410) 3,850,000 193,995,785 367,379,323 -- 367,379,323 December 31, 2010 Deviden tunai -- -- -- -- -- (3,454,300) (3,454,300) -- (3,454,300) Dividends Cadangan umum -- -- -- -- 25,000 (25,000) -- -- -- General reserve Setoran modal kepentingan Paid-in capital noncontroling nonpengendali entitas anak -- -- -- -- -- -- -- 25,000 25,000 interest of subsidiary Laba periode berjalan -- -- -- -- -- 9,597,655 9,597,655 10,312 9,607,967 Profit for the period Pendapatan komprehensif lain Other comprehensive income periode berjalan -- -- -- 199,032 -- -- 199,032 108 199,140 for the period Saldo per 30 September 2011 182,750,000 9,643,948 (16,056,000) (6,605,378) 3,875,000 200,114,140 373,721,710 35,420 373,757,130 Balance as of September 30, 2011 Saldo per 1 Januari 2012 182,750,000 9,643,948 (16,056,000) (7,696,721) 3,875,000 196,536,298 369,052,525 36,813 369,089,338 Balance as of January 1, 2012 Deviden tunai -- -- -- -- -- -- -- -- -- Dividends Cadangan umum -- -- -- -- 25,000 (25,000) -- -- -- General reserve Rugi periode berjalan -- -- -- -- -- (17,465,480) (17,465,480) 17,739 (17,447,741) Loss for the period Pendapatan komprehensif lain Other comprehensive income periode berjalan -- -- -- 280,631 -- -- 280,631 -- 280,631 for the period Saldo per 30 September 2012 182,750,000 9,643,948 (16,056,000) (7,416,090) 3,900,000 179,045,818 351,867,676 54,552 351,922,228 Balance as of September 30, 2012-5 -
LAPORAN ARUS KAS KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (TIDAK DIAUDIT) CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 AND 2011 (UNAUDITED) 30 September/ 30 September/ September 30, September 30, ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penjualan (pembelian) aset keuangan pada Sale (purchase) of financial assets at fair nilai wajar melalui laba rugi dan tersedia value through profit or loss and availableuntuk dijual - bersih 6,623,197 (10,456,033) for-sale - net Penerimaan komisi perantara perdagangan efek 25,539,522 42,298,003 Receipts from brokerage commissions Penerimaan jasa penasehat investasi, penjamin Receipts from investment advisory, underwriting emisi dan penjualan dan manajer investasi 69,465,802 48,648,025 and selling and investment manager fees Penerimaan bunga 11,996,499 24,402,026 Interest received Pengembalian pajak -- 4,411,530 Tax refund Pembayaran kepada perusahaan efek - bersih (6,370) (3,518,158) Payment to brokers - net Penerimaan dari lembaga Receipts from clearing and kliring dan penjaminan - bersih 111,062,555 10,824,300 guarantee institution - net Pembayaran pajak penghasilan (7,283,425) (3,509,015) Tax payments Penerimaan dari (pembayaran kepada) nasabah - bersih (276,044,987) 153,760,333 Receipts from (payment to) customers - net Pembayaran kepada pemasok dan karyawan (115,805,818) (117,991,433) Payments to suppliers and employees Penerimaan lainnya - bersih 414,892 2,712,062 Other receipts - net Kas Bersih Diperoleh Dari (Digunakan Untuk) Net Cash Provided By (Used In) Aktivitas Operasi (174,038,133) 151,581,640 Operating Activities ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Pencairan deposito berjangka 25,223,777 83,750,764 Withdrawal of time deposits Penerimaan bunga 4,186,966 9,544,427 Interest received Hasil penjualan aset tetap 14,409 1,799,454 Proceeds from sale of property and equipment Uang muka pembelian aset tetap (436,696) (1,553,692) Advances for purchases of property and equipment Perolehan aset tetap (4,997,263) (10,924,000) Acquisition of property and equipment Perolehan aset tidak berwujud (1,535,012) (1,339,282) Acquisition of intangible assets Penempatan deposito berjangka (77,500) (20,000,000) Placement of time deposits Kas Bersih Diperoleh Dari Aktivitas Investasi 22,378,681 61,277,671 Net Cash Provided By Investing Activities ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Penerimaan pinjaman bank 589,000,000 533,500,000 Proceeds from bank loans Penerbitan surat utang jangka pendek -- 22,154,519 Issuance of short-term promissory notes Pembayaran bunga (3,737,512) (5,272,227) Interest paid Pelunasan surat utang jangka pendek -- (19,000,000) Payment of short-term promissory notes Pembayaran pinjaman bank (549,000,000) (672,962,500) Payment of bank loans Pembayaran dividen -- (3,454,300) Dividend paid Setoran modal kepentingan nonpengendali Paid-in capital of noncontrolling interest entitas anak -- 25,000 of subsidiary Kas Bersih Diperoleh Dari (Digunakan Untuk) Net Cash Provided By (Used In) Aktivitas Pendanaan 36,262,488 (145,009,508) Financing Activities KENAIKAN (PENURUNAN) BERSIH KAS DAN NET INCREASE (DECREASE) IN CASH AND SETARA KAS (115,396,964) 67,849,803 CASH EQUIVALENTS CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AWAL PERIODE 235,999,221 166,462,285 AT BEGINNING OF THE PERIOD CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AKHIR PERIODE 120,602,257 234,312,088 AT END OF THE PERIOD - 6 -