Kantor Akuntan Publik "MBI & Rekan"

Klien : PT. Jaya Keramindo Periode : 31 Desember 2012 Area Working Trial Balance

Description Saldo Buku 31-12-2012 Reff KK Penyesuaian Debet

Aset Aset Lancar

Kas dan Setara Kas Kas

Kas Kecil - Rupiah 15,000,000 Kas Kecil - Dolar Singapura ( 12,996,550 PAJE 01 6,652,345

Jumlah Kas 27,996,550 Bank

Rupiah PT BANK MANDIRI (PERSERO 306,016,286 430,154,454

PAJE 03 11,140,249 PAJE 04 419,014,205

PT BANK CENTRAL ASIA TBK 49,724,852 376,957,450 PAJE 06 1,393,100 PAJE 07 375,564,350

PT BANK NEGARA INDONESIA 53,891,105 Dolar Amerika Serikat CITIBANK (US$ 3,534 PADA 32,919,210 PAJE 09 1,254,570 EURO EROPA

45,990,000 PAJE 02 6,377,280 JUMLAH BANK 488,541,453

DEPOSITO BERJANGKA PT BANK MANDIRI (PERSERO) 3,000,000,000 PAJE 16 953,500,000

JUMLAH DEPOSITO BERJANGKA 3,000,000,000 JUMLAH KAS DAN SETARA KAS 3,516,538,003 PIUTANG USAHA

PIHAK KETIGA PT REJEKI MAKMUR 908,643,602 PT JAYA AGUNG 784,360,464 PT SETIA JAYA 1,419,817,740 PT JAYA RAYA 1,722,936,021 PT SELAMAT SENTOSA 599,490,340 PT PERKASA KERAMINDO 125,079,188 PT GREAT INTERNATIONAL 1,466,097,750 PAJE 17 192,210,550 MARMER CO LTD. 1,098,125,000 PAJE 18 483,275,000

JUMLAH PIUTANG USAHA PIHAK 8,124,550,105

PT BANK RAKYAT INDONESIA (PERSERO) TBK. (EURO 4,088 PADA TAHUN 2012)

PIHAK YANG MEMPUNYAI HUBUNGAN PT AGUNG KERAMINDO 1,282,969,369 INTI KERAMINDO LTD. 1,425,214,000 PAJE 19 264,360,950

JUMLAH PIHAK YANG MEMPUN 2,708,183,369

JUMLAH PIUTANG USAHA 10,832,733,470

PENYISIHAN PIUTANG RAGU-RAGU (541,636,674)

PIUTANG USAHA BERSIH 10,291,096,800

PIUTANG DIVIDEN 711,000,000 PAJE 36 6,000,000 PAJE 34 105,000,000 PAJE 31 600,000,000

PIUTANG AFILIASI PAJE 38 9,200,000,000

PIUTANG LAIN-LAIN 2,957,849 PAJE 11 12,079,296

PERSEDIAAN BAHAN BAKU DAN BAHAN PEMBANTU

Pasir A 486,850,000 12,000,000 PAJE 24 12,000,000

Pasir B 421,875,000

Glass A 529,100,000

Glass B 738,000,000 40,320,000 PAJE 27 14,820,000 PAJE 21 25,500,000

Karton 45,000,000 PAJE 28 2,250,000

BARANG DALAM PROSES Keramik P 489,250,230 PAJE 23 31,850,000 Keramik B 399,197,440

BARANG JADI

Keramik Putih 744,000,000 PAJE 13 580,729,167 Keramik Bunga 594,500,000 312,810,242

PAJE 14 226,874,617 PAJE 15 85,935,625

TOTAL PERSEDIAAN 4,447,772,670

PAJAK DIBAYAR DIMUKA PPN PPh 21 170,000,000 PPh 22 46,350,157 PPh 25 1,573,813,110 FISKAL 20,000,000

JUMLAH PAJAK DIBAYAR DIMUKA 1,810,163,267

BIAYA DIBAYAR DIMUKA ASURANSI KENDARAAN DIBAYAR 1,655,682 ASURANSI MESIN DAN PERALAT 111,467,086 ASURANSI PERSEDIAAN DIBAYAR 13,343,318

JUMLAH BIAYA DIBAYAR DIMUKA 126,466,086

JUMLAH AKTIVA LANCAR 20,194,994,675 PIUTANG HUBUNGAN ISTIMEWA

LUKMAN BUDI 85,000,000 PT KARUNIA TELEGRI 150,000,000

TOTAL PIUTANG HUBUNGAN ISTIMEW 235,000,000 INVESTASI DALAM SAHAM

PT UTAMA SUMBER JAYA 1,000,000,000 2,937,500,000 PAJE 29 2,000,000,000 PAJE 30 937,500,000

PT JAYAKARTA RAYA 900,000,000 625,375,000 PAJE 32 150,375,000 PAJE 33 475,000,000

FRIGHT BAKER LTD 180,000,000 TOTAL INVESTASI DALAM SAHAM 2,080,000,000

SEWA GUNA USAHA - PENYUSUTAN 366,955,539 KESEJAHTERAAN KARYAWAN 45,932,458

TOTAL ASET PAJAK TANGGUHAN 412,887,997

ASET TETAP PEMILIKAN LANGSUNG

HARGA PEROLEHAN TANAH 3,455,665,000 BANGUNAN 13,563,617,337 MESIN DAN PERLENGKAPAN 44,586,834,522 PERALATAN DAN INVENTARI 566,498,689 KENDARAAN 551,893,909

JUMLAH HARGA PEROLEHAN 62,724,509,457

AKUMULASI PENYUSUTAN BANGUNAN 3,484,605,401 MESIN DAN PERLENGKAPAN 19,257,807,530 PAJE 38 10,328,291,480 PERALATAN DAN INVENTARI 307,083,330 KENDARAAN 154,467,710 PAJE 39 2,599,490

JUMLAH AKUMULASI PENYUSUT 23,203,963,971

NILAI BUKU TANAH 3,455,665,000 BANGUNAN 10,079,011,935 MESIN DAN PERLENGKAPAN 25,329,026,980 PERALATAN DAN INVENTARI 259,415,359 KENDARAAN 397,426,199

JUMLAH NILAI BUKU 39,520,545,473

ASET SEWA GUNA USAHA HARGA PEROLEHAN

KENDARAAN 120,429,600 JUMLAH HARGA PEROLEHAN 120,429,600

AKUMULASI PENYUSUTAN KENDARAAN 11,708,433

JUMLAH AKUMULASI PENYUSUT 11,708,433

NILAI BUKU KENDARAAN 108,721,167

JUMLAH NILAI BUKU 108,721,167

ASET DALAM PENYELESAIAN MESIN - PAJE 37 57,203,428,500

JUMLAH ASET DALAM PENYELESAIA -

JUMLAH ASET TETAP 39,629,266,640

ASET TIDAK LANCAR 42,357,154,640

JUMLAH ASET 62,552,149,310

KEWAJIBAN LANCAR HUTANG USAHA

PIHAK KETIGA PEMASOK LOKAL PT MEDCO INDOBAKTI 1,276,285,356 PAJE 22 437,500,000 PT SRI REJEKI 1,009,000,000 PT SUBAKTI MAKMUR 600,920,400

PT TAMBANG INDOPERDANA 455,896,747 PT BUMI SENJAYA 464,040,744 TOTAL PEMASOK LOKAL 3,806,143,247

PEMASOK LUAR NEGERI CARBITE ORIENTAL 502,562,500

536,250,000 GOLDEN PERSING LTD. 515,000,000 TOTAL PEMASOK LUAR NEGE 1,553,812,500

TOTAL HUTANG USAHA PIHAK K 5,359,955,747

PIHAK YANG MEMPUNYAI HUBUNGAN

JUMLAH 5,359,955,747

HUTANG LAIN-LAIN PEMBELIAN AKTIVA TETAP PEMASANGAN AKTIVA TETAP DIVIDEN - KONTRAKTOR 59,838,480

JUMLAH HUTANG LAIN-LAIN 59,838,480

BIAYA MASIH HARUS DIBAYAR ASURANSI 14,213,000 TELEPON & TELEX 3,590,332 JASA PROFESIONAL 28,650,000 KESEJAHTERAAN KARYAWAN 379,480,626 BUNGA -

JUMLAH BIAYA MASIH HARUS DIBA 425,933,958

HUTANG PAJAK PPN KELUARAN 143,344,426 PPH Ps 21 56,700,000 PPH Ps 23 1,743,750 PPH Ps 25 157,381,311 PPH Ps 29 -

JUMLAH HUTANG PAJAK 359,169,487

HUTANG JANGKA PANJANG - JT 1 TAHUN HUTANG SEWA GUNA USAHA

PT FIRMA FINANCINDO - JUMLAH HUTANG JANGKA PANJANG -

JUMLAH KEWAJIBAN LANCAR 6,204,897,672

KEWAJIBAN TIDAK LANCAR

KEWAJIBAN PAJAK TANGGUHAN

PENYUSUTAN AKTIVA TETAP - KESEJAHTERAAN KARYAWAN - SEWA GUNA USAHA -

TOTAL KEWAJIBAN PAJAK TANGGU -

KEWAJIBAN JANGKA PANJANG SETELAH BAGIAN YANG JT 1 TAHUN HUTANG SEWA GUNA USAHA

PT FIRMA FINANCINDO 85,304,300 71,883,051 PAJE 41 24,039,900 PAJE 43 47,843,151

HUTANG HUBUNGAN ISTIMEWA PT CITRA PERSADA KERAMI 1,000,000,000 PT KILAU CITRA 119,580,000

PAJE 35 119,580,000

JUMLAH HUTANG HUBUNGAN I 1,000,000,000

JUMLAH KEWAJIBAN TIDAK LANCAR 1,085,304,300

EKUITAS MODAL SAHAM

PT CITRA PERSADA KERAMINDO 62,450,000,000 PAJE 46 5,000,000,000 PT DINAMIK KREASI JAYA 50,000,000

JUMLAH MODAL SAHAM 62,500,000,000

SALDO LABA (DEFISIT) LABA (RUGI) DITAHUN AWAL 1,597,183,875 LABA (RUGI) DITAHUN BERJALAN (8,835,236,529) 500,000,000

TOTAL SALDO LABA (7,238,052,654)

JUMLAH EKUITAS 55,261,947,346

JUMLAH KEWAJIBAN DAN EKUITAS 62,552,149,318

PENJUALAN PENJUALAN 30,873,588,534 969,124,540

PAJE 13 696,875,000 PAJE 14 272,249,540

POTONGAN PENJUALAN (115,775,957) PAJE 15 103,122,750 RETUR PENJUALAN (26,242,550)

JUMLAH PENJUALAN 30,731,570,027

BEBAN POKOK PENJUALAN BEBAN BAHAN BAKU 12,678,136,958 10,265,000

PAJE 25 2,125,000 PAJE 26 8,140,000

BEBAN TENAGA KERJA LANGSUNG 1,670,090,930

BEBAN PRODUKSI TAK LANGSUNG PENYUSUTAN ASET TETAP 12,906,678,214

BAHAN PEMBANTU & PENGEMAS 807,962,847 PERBAIKAN DAN PEMELIHARAAN 120,955,000 GAJI DAN TUNJANGAN KARYAWA 1,442,718,523 GAS, LISTRIK DAN AIR 2,121,700,485 ASURANSI 191,249,917

JUMLAH BEBAN PRODUKSI TAK LA 17,591,264,986 JUMLAH BEBAN PRODUKSI 31,939,492,874

PERSEDIAAN BARANG DALAM P 1,027,722,823 PERSEDIAAN BARANG DALAM PE (888,447,670)

JUMLAH BEBAN POKOK PRODUKSI 32,078,768,027

PERSEDIAAN BARANG JADI - AWA 1,541,584,234

PERSEDIAAN BARANG JADI - AKH (1,338,500,000)

JUMLAH BEBAN POKOK PENJUALAN 32,281,852,261

LABA (RUGI) KOTOR (1,550,282,234)

BEBAN USAHA BEBAN PENJUALAN

PENGANGKUTAN 2,394,646,127 PROMOSI 1,616,972,200 LAIN-LAIN 200,114,181 PAJE 20 12,000,000

JUMLAH BEBAN PENJUALAN 4,211,732,508

BEBAN UMUM DAN ADMINISTRASI

GAJI DAN TUNJANGAN KARYAWA 2,033,725,742 PENYUSUTAN 362,942,497 PAJE 40 1,500,000 PERBAIKAN DAN PEMELIHARAAN 180,144,333 ASURANSI KENDARAAN 8,769,648 PERJALANAN DINAS 214,811,824 PERJAMUAN 59,698,260 KONSULTAN, TENAGA AHLI, JASA 251,851,358 DENDA PAJAK 5,292,300 LAIN-LAIN 54,982,813 PAJE 44 17,687,100

BEBAN UMUM & ADMINISTRASI 3,172,218,775 JUMLAH BEBAN USAHA 7,383,951,283 LABA (RUGI) USAHA (8,934,233,517)

PENDAPATAN (BEBAN) LAIN-LAIN PENDAPATAN LAIN-LAIN

PENDAPATAN JASA GIRO 34,086,690 PENDAPATAN BUNGA DEPOSITO 61,875,000

PENDAPATAN DIVIDEN LABA (RUGI) SELISIH KURS 66,513,688 299,485,550

PAJE 13 291,500,000 PAJE 15 7,985,550

LABA (RUGI) PENJUALAN AKTIVA TETAP

PENDAPATAN DARI INVESTASI

BAGIAN LABA (RUGI) PERUSAHAAN PAJE 12 155,920,400 162,475,378

BEBAN LAIN-LAIN BEBAN BUNGA - SGU PAJE 42 10,200,939 BEBAN KERUGIAN ATAS PENCURIAN

BEBAN BANK 6,586,239 BEBAN PENYISIHAN PIUTANG R - LAIN-LAIN 56,892,151 PAJE 08 1,000,000 BIAYA ADMINISTRASI BANK 700,000

PAJE 10 200,000 PAJE 05 500,000

JJUMLAH PENDAPATAN LAIN-LAIN

JUMLAH BEBAN LAIN-LAIN 63,478,390 JUMLAH PENDAPATAN (BEBAN ) LAIN-L 98,996,988 LABA SEBELUM PAJAK (8,835,236,529) TAKSIRAN PAJAK PENGHASILAN

TAHUN BERJALAN TANGGUHAN

PENYUSUTAN AKTIVA TETAP KESEJAHTERAAN KARYAWAN SEWA GUNA USAHA

JUMLAH TAKSIRAN PAJAK TANGGUH -

JUMLAH TAKSIRAN PAJAK PENGHASILA -

LABA (RUGI) BERSIH (8,835,236,529) 99,342,100,391 (16,199,246,981)

(1,862,129,362)

Penyesuaian Reff KK Saldo Audit 31-12-2012 Saldo Audit 31-12-2011 Credit

15,000,000 24,637,320 19,648,895 - 34,648,895 24,637,320

500,000 735,670,740 161,055,578 500,000 PAJE 05

1,200,000 425,482,302 8,997,456 1,000,000 PAJE 08 200,000 PAJE 10

53,891,105 4,903,810

34,173,780 12,012,589

52,367,280 15,869,752 1,301,585,207 202,839,185

3,953,500,000 - 3,953,500,000 - 5,289,734,102 227,476,505

155,920,400 PAJE 12 752,723,202 8,196,600,684 419,014,205 PAJE 04 365,346,259 375,564,350 PAJE 07 1,044,253,390 272,249,540 PAJE 14 1,450,686,481

599,490,340 125,079,188

111,108,300 PAJE 15 1,547,200,000 988,375,000 PAJE 13 593,025,000

6,477,803,860 8,196,600,684

2,998,866,895 1,689,574,950

1,689,574,950 2,998,866,895

8,167,378,810 11,195,467,579

(541,636,674) (599,773,379)

7,625,742,136 10,595,694,200

711,000,000

9,200,000,000

15,037,145 4,252,896

206,850,000 292,000,000 563,150,000 175,000,000 PAJE 22 31,850,000 PAJE 23

264,625,000 157,250,000 487,875,000 2,125,000 PAJE 25 262,500,000 PAJE 22

8,140,000 PAJE 26 520,960,000 612,532,000

778,320,000 755,750,060

47,250,000 50,000,000

521,100,230 566,139,435 399,197,440 461,583,388

12,000,000 PAJE 20 1,312,729,167 855,000,000 907,310,242 686,584,234

4,936,117,079 5,038,614,117

0170000000 -

46350157 - 1573813110 -

20000000 - 1,810,163,267 -

1,655,682 1,096,206 111,467,086 81,172,689 13,343,318 10,077,228 126,466,086 92,346,123

29,714,259,815 15,958,383,841

85,000,000 - 150,000,000 100,000,000 235,000,000 100,000,000

600,000,000 3,337,500,000 1,000,000,000 600,000,000 PAJE 31

105,000,000 1,420,375,000 900,000,000 105,000,000 PAJE 34

119,580,000 PAJE 35 60,420,000 180,000,000 4,818,295,000 2,080,000,000

- 366,955,539 366,955,539 45,932,458 45,932,458

412,887,997 412,887,997

3,455,665,000 3,455,665,000 13,563,617,337 13,563,617,337 44,586,834,522 54,115,126,002 566,498,689 566,498,689 551,893,909 365,402,000

62,724,509,457 72,066,309,028

3,484,605,401 2,806,424,534 8,929,516,050 6,834,190,450

1,500,000 PAJE 40 308,583,330 237,770,994 151,868,220 67,665,722 12,874,573,001 9,946,051,700

3,455,665,000 3,455,665,000 10,079,011,936 10,757,192,803 35,657,318,472 47,280,935,552 257,915,359 328,727,695 400,025,689 297,736,278 49,849,936,456 62,120,257,328

6,352,800 PAJE 41 114,076,800 - 114,076,800 -

11,708,433 - 11,708,433 -

102,368,367 - 102,368,367 -

57,203,428,500 - 57,203,428,500 -

107,155,733,323 62,120,257,328

112,621,916,320 64,713,145,325

142,336,176,135 80,671,529,166

838,785,356 2,164,601,318 1,009,000,000 2,920,705,330 600,920,400 648,335,595

455,896,747 439,932,908 464,040,744 423,433,881 3,368,643,247 6,497,009,032

502,562,500 403,750,000 536,250,000 538,475,000 515,000,000 451,687,500 1,553,812,500 1,393,912,500 4,922,455,747 7,890,921,532

4,922,455,747 7,890,921,532

425,000,000 PAJE 45 425,000,000 57,203,428,500 PAJE 37 57,263,266,980 44,451,109

57,688,266,980 44,451,109

14,213,000 17,045,987 3,590,332 3,987,239 28,650,000 23,875,000 379,480,626 153,108,194 - - 425,933,958 198,016,420

143,344,426 456,244,383 56,700,000 105,649,500

75,000,000 PAJE 45 76,743,750 842,039 157,381,311 82,452,361 - 295,767,947 434,169,487 940,956,230

47,843,151 PAJE 43 47,843,151 - -

63,518,669,323 9,074,345,291

- - - -

27,888,039 41,309,288 - 10,200,939 PAJE 42 17,687,100 PAJE 44

1,000,000,000 7,500,000,000 7,625,375,000 7,505,795,000 150,375,000 PAJE 32 475,000,000 PAJE 33 2,000,000,000 PAJE 29 5,000,000,000 PAJE 46

8,505,795,000 7,500,000,000

8,547,104,288 7,500,000,000

57,450,000,000 62,450,000,000 50,000,000 50,000,000 57,500,000,000 62,500,000,000

1,597,183,875 - 13,035,348,011 1,597,183,875

14,632,531,886 1,597,183,875

72,132,531,886 64,097,183,875

144,198,305,497 80,671,529,166

10,328,291,480 40,232,755,474 19,831,444,130 10,328,291,480 PAJE 38

(218,898,707) (297,471,662) (26,242,550) (190,381,864)

39,987,614,217 19,343,590,604

29,070,000 12,659,331,958 7,364,031,260 12,000,000 PAJE 24 14,820,000 PAJE 27 2,250,000 PAJE 28

1,670,090,930 916,703,472

9,037,255,044 PAJE 38 3,869,423,170 3,865,256,503

- 807,962,847 466,272,285 120,955,000 44,485,250 1,442,718,523 891,815,766 2,121,700,485 1,000,557,485 191,249,917 114,406,708 8,554,009,942 6,382,793,997

22,883,432,830 14,663,528,729

1,027,722,823 - 25,500,000 PAJE 21 (913,947,670) (1,027,722,823)

22,997,207,983 13,635,805,906

1,541,584,234 -

893,539,409 (2,232,039,409) (1,541,584,234) 580,729,167 PAJE 13 226,874,617 PAJE 14 85,935,625 PAJE 15

22,306,752,808 12,094,221,672

17,680,861,409 7,249,368,932

2,394,646,127 1,057,705,297 1,616,972,200 520,162,500 212,114,181 51,951,500 4,223,732,508 1,629,819,297

2,033,725,742 1,128,253,560 2,599,490 PAJE 39 361,843,007 321,415,743

180,144,333 81,144,333 8,769,648 5,103,715 214,811,824 323,977,500 59,698,260 21,118,074 251,851,358 450,010,000 5,292,300 11,219,800

17,687,100 PAJE 41 54,982,813 11,263,375

3,171,119,285 2,353,506,100 7,394,851,793 3,983,325,397 10,286,009,616 3,266,043,535

34,086,690 23,427,124 30,612,645 92,487,645 27,365,489 12,079,296 PAJE 11 9,180,000 1,393,100 PAJE 06 (202,180,852) 11,140,249 PAJE 03 6,000,000 PAJE 36 - 1,907,630,695 1,674,658,833 6,652,345 PAJE 01 1,254,570 PAJE 09 6,377,280 PAJE 02 953,500,000 PAJE 16 192,210,550 PAJE 17 483,275,000 PAJE 18 264,360,950 PAJE 19

162,744,956 PAJE 38 162,744,956

1,016,660,000 1,016,660,000 39,580,000 PAJE 35 937,500,000 PAJE 30 39,580,000 PAJE 35

155,920,400 2,824,717,724 (142,208,239)

10,200,939

6,586,239 (5,056,965) (599,773,379)

57,892,151 (17,111,727) 700,000

75,379,329 (621,942,071) 2,749,338,395 (764,150,310) 13,035,348,011 2,501,893,225

1,317,597,347

(366,955,539) (45,932,458)

(412,887,997)

904,709,350

13,035,348,011 1,597,183,875 115,541,347,372

No. Reff KK Keterangan/Nama Akun Debit 1 A-4 (PAJE 01) Cash and Cash Equivalents - Petty Cash S$ 6,652,345

Laba rugi selisih kurs 2 A-4 (PAJE 09) Cash in Bank - Citibank 1.254.570

Laba rugi selisih kurs 3 A-4 (PAJE 02) Cash in Bank - BRI 6,377,280

Laba rugi selisih kurs 4 A-4 (PAJE 16) Deposito Berjangka - Bank Mandiri 953,500,000

Laba rugi selisih kurs 5 A-3 (PAJE 11) Interest Receivable - Other 12,079,296

Interest Income 6 A-2.1.2 (PAJE 06) Cash in Bank - Bank BCA 1,393,100

Interest Income 7 A-2.1.2 (PAJE 07) Cash in Bank - Bank BCA 375,564,350

Accounts Receivable - PT Setia Jaya 8 A-2.1.2 (PAJE 08) Utilities Expense 1,000,000

Cash in Bank - Bank BCA 9 A-2.1.2 (PAJE 10) Biaya Administrasi - Bank BCA 200,000

Cash in Bank - Bank BCA ### A-2.1.1 (PAJE 03) Cash in Bank - Bank Mandiri 11,140,249

Interest Income ### A-2.1.1 (PAJE 04) Cash in Bank - Bank Mandiri 419,014,205

Accounts Receivable - PT Jaya Agung ### A-2.1.1 (PAJE 05) Biaya Administrasi - Bank Mandiri 500,000

Cash in Bank - Bank Mandiri ### B-6 (PAJE 17) Accounts Receivable - PT Great International (Invo 154,228,800

Accounts Receivable - PT Great International (Invo 37,981,750 Laba rugi selisih kurs

### B-6 (PAJE 18) Accounts Receivable - Marmer Co. LTD (Invoice 29 191,775,000 Accounts Receivable - Marmer Co. LTD (Invoice 29. 291,500,000 Laba rugi selisih kurs

### B-6 (PAJE 19) Accounts Receivable - PT Inti Keramindo (Invoice 103,695,000 Accounts Receivable - PT Inti Keramindo (Invoice 1 160,665,950 Laba rugi selisih kurs

### B-3.1 (PAJE 12) Beban Kerugian 155,920,400 Accounts Receivable - PT Rejeki

### B-3.1 (PAJE 13) Sales 696,875,000 Laba rugi selisih kurs 291,500,000 Accounts Receivable - PT Marmer Co. LTD Inventory 580,729,167 Cost of Goods Sold

### B-3.1 (PAJE 14) Sales 272,249,540 Accounts Receivable - PT Jaya Raya Inventory 226,874,617 Cost of Goods Sold

### B-3.1 (PAJE 15) Sales returns & allowances 103,122,750 Laba rugi selisih kurs 7,985,550 Accounts Receivable PT. Great International

Inventory 85,935,625 Cost of Goods Sold

### C-4 (PAJE 24) Inventory - Raw Materials (Pasir A) 12,000,000 Cost of Goods Sold

### C-4 (PAJE 25) Cost of Goods Sold 2,125,000 Inventory - Raw Materials (Pasir B)

### C-4 (PAJE 26) Cost of Goods Sold 8,140,000 Inventory - Raw Materials (Glass A)

### C-4 (PAJE 27) Inventory - Raw Materials (Glass B) 14,820,000 Cost of Goods Sold

### C-4 (PAJE 28) Inventory - Raw Materials (Karton) 2,250,000 Cost of Goods Sold

### C-2.1 2/2 (PAJE 20) Beban kerugian atas pencurian 12,000,000 Inventory - Keramik Putih

### C-2.1 2/2 (PAJE 21) Inventroy - Raw Materials (Glass B) 25,500,000 Inventory - WIP

### C-2.1 2/2 (PAJE 22) Accounts Payable 437,500,000 Inventory - Raw Materials (Pasir A) Inventory - Raw Materials (Pasir B)

### C-2.1 2/2 (PAJE 23) Inventory - WIP 31,850,000 Inventory - Raw Materials (Pasir A)

### D-4 (PAJE 35) Hutang Hubungan Istimewa - PT Kilau Citra 119,580,000 Gain on sale of investment Investment in stock - PT Freight Mining LTD

### D-4 (PAJE 36) Dividend Receivable 6,000,000 Dividend Income

### D-3 (PAJE 32) Investment in stock - PT Jayakata Raya 150,375,000 Hutang Hubungan Istimewa - PT Kilau Citra

### D-3 (PAJE 33) Investment in stock - PT Jayakata Raya 475,000,000 Income from investment

### D-3 (PAJE 34) Dividend Receivable 105,000,000 Investment in stock - PT Jayakata Raya

### D-2 (PAJE 29) Investment in stock - PT Utama Sumber Jaya 2,000,000,000 Hutang Hubungan Istimewa - PT Kilau Citra

### D-2 (PAJE 30) Investment in stock - PT Utama Sumber Jaya 937,500,000 Income from investment

### D-2 (PAJE 31) Dividend Receivable 600,000,000 Investment in stock - PT Utama Sumber Jaya

### E-3.b (PAJE 40) Depreciation Expense 1,500,000 Accumulated Depreciation - Pompa Elektrik

### E-3.a (PAJE 39) Accumulated Depreciation - Travet Fuljar 2,599,490 Depreciation Expense

### E-2 (PAJE 37) Aset dalam pengerjaan - Spray Glazing 57,203,428,500 Cash/Accounts Payable

### E-2 (PAJE 38) Accumulated Depreciation - Bearing 10,328,291,480 Accounts Receivable - Afiliasi 9,200,000,000 Depreciation Expense Sales

Gain on sale of bearing ### F-3.b (PAJE 41) Hutang SGU jangka panjang 24,039,900

Aset tetap leasing - Mobil Selling General Administrative Expense

### F-3.b (PAJE 42) Interest Expense 10,200,939 Hutang SGU jangka panjang

### F-3.b (PAJE 43) Hutang SGU jangka panjang 47,843,151 Hutang SGU jangka pendek

### F-3.b (PAJE 44) Uang muka 17,687,100 Hutang SGU jangka panjang

### G-2.1 (PAJE 45) Dividend / Retained Earnings 500,000,000 Hutang Dividend Hutang Pajak

### G-1-2 (PAJE 46) Treasury Stock - PT Citra 5,000,000,000 Hutang Hubungan Istimewa - PT Kilau Citra

Kredit

6,652,345

1.254.570

6,377,280

953,500,000

12,079,296

1,393,100

375,564,350

1,000,000

200,000

11,140,249

419,014,205

500,000

192,210,550

483,275,000

264,360,950

155,920,400

988,375,000

580,729,167

272,249,540

226,874,617

111,108,300

85,935,625

12,000,000

2,125,000

8,140,000

14,820,000

2,250,000

12,000,000

25,500,000

175,000,000 262,500,000

31,850,000

39,580,000 80,000,000

6,000,000

150,375,000

475,000,000

105,000,000

2,000,000,000

937,500,000

600,000,000

1,500,000

2,599,490

57,203,428,500

9,037,255,044 10,328,291,480

162,744,956

6,352,800 17,687,100

10,200,939

47,843,151

17,687,100

425,000,000 75,000,000

5,000,000,000