PT TOBA PULP LESTARI Tbk LAPORAN KEUANGAN

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PT TOBA PULP LESTARI Tbk LAPORAN KEUANGAN PT TOBA PULP LESTARI Tbk LAPORAN KEUANGAN / FINANCIAL STATEMENTS 31 DESEMBER 2020 DAN 2019 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT / DECEMBER 31, 2020 AND 2019 AND FOR THE YEARS THEN ENDED BESERTA LAPORAN AUDITOR INDEPENDEN / WITH INDEPENDENT AUDITOR'S REPORT PT TOBA PULP LESTARI Tbk Daftar Isi List Of Contents Halaman Page Surat Pernyataan Direksi 1 Directors' Statement Laporan Auditor Independen 2 - 3 Independent Auditor's Report Laporan Posisi Keuangan 4 - 5 Statements Of Financial Position Laporan Laba Rugi dan Statements Of Profit Or Loss and Penghasilan Komprehensif Lain 6 Other Comprehensive Income Laporan Perubahan Ekuitas 7 Statements Of Changes In Equity Laporan Arus Kas 8 Statements Of Cash Flows Catatan Atas Laporan Keuangan 9 - 110 Notes To Financial Statements SURAT PERNYATAAN DIREKSI TENTANG THE BOARD OF DIRECTOR'S TANGGUNG JAWAB ATAS LAPORAN KEUANGAN STATEMENT CONCERNING THE PT TOBA PULP LESTARI Tbk TANGGAL RESPONSIBILITY FOR THE FINANCIAL 31 DESEMBER 2020 DAN 2019 SERTA UNTUK TAHUN STATEMENTS OF PT TOBA PULP YANG BERAKHIR PADA TANGGAL TERSEBUT. LESTARI Tbk AS AT DECEMBER 31, 2020 AND 2019 AND FOR THE YEARS ENDED. Yang bertanda tangan di bawah ini: The undersigned: 1. Nama : Tee Teong Beng 1. Name : Tee Teong Beng Alamat Kantor : Desa Pangombusan, Kec. Office address : Desa Sosor Parmaksian, Kab. Toba Ladang, Kec. Alamat Domisili : Desa Pangombusan, Kec. Domicile address : Desa Sosor Parmaksian, Kab. Toba Ladang, Kec. Nomor Telepon : (0632) 734-6000/6001 Phone Number : (0632) 734- Jabatan : Direktur Position : Director 2. Nama : Jandres Halomoan Silalahi 2. Name : Jandres Halomoan Silalahi Alamat Kantor : Desa Pangombusan, Kec. Office address : Desa Sosor Parmaksian, Kab. Toba Ladang, Kec. Alamat Domisili : Desa Pangombusan, Kec. Domicile address : Desa Sosor Parmaksian, Kab. Toba Ladang, Kec. Nomor Telepon : (0632) 734-6000/6001 Phone Number : (0632) 734-6000/6001 Jabatan : Direktur Position : Director Menyatakan bahwa: Declered that: 1. Bertanggung jawab atas penyusunan dan penyajian 1. Responsible for the preparation and laporan keuangan perusahaan; presentation of the Company's financial statements; 2. Laporan keuangan perusahaan telah disusun dan 2. The Company's financial statements has disajikan sesuai dengan Standar Akuntansi Keuangan di been prepared and presented in Indonesia accordance with the Indonesian Financial Accounting Standards; 3. a. Semua informasi dalam laporan keuangan 3. a. All information contained in the perusahaan telah dimuat secara lengkap dan benar; Company's financial statements are complete and correct; b. Laporan keuangan perusahaan tidak mengandung b. The Company's financial statements informasi atau fakta material yang tidak benar does not contain any incorrect dan tidak menghilangkan informasi atau fakta information or incorrect material facts material; nor do they omit information or 4. Bertanggung jawab atas sistem pengendalian interen 4. Responsible for the internal control dalam perusahaan. system of the Company. Demikian pernyataan ini dibuat dengan sebenarnya. Thus, the statement herein is truthfully made. Parmaksian, 18 Mei 2021 / Parmaksian, May 18, 2021 PT TOBA PULP LESTARI Tbk LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITORS' REPORT No. ……….…………………... No. ………………………… Pemegang Saham, Dewan Komisaris dan Direksi The Shareholders, The Board of Commissioners and Directors PT Toba Pulp Lestari Tbk PT Toba Pulp Lestari Tbk Kami telah mengaudit laporan keuangan PT Toba We have audited the accompanying financial statements Pulp Lestari Tbk terlampir, yang terdiri dari laporan of PT Toba Pulp Lestari Tbk which comprise the statement posisi keuangan tanggal 31 Desember 2020 serta of financial position as of December 31, 2020 and the laporan laba rugi dan penghasilan komprehensif lain, statement of profit or loss and other comprehensive laporan perubahan ekuitas dan laporan arus kas untuk income, statement of changes in equity and statement of tahun yang berakhir pada tanggal tersebut, dan suatu cash flows for the year then ended, and a summary of ikhtisar kebijakan akuntansi signifikan dan informasi significant accounting policies and other explanatory penjelasan lainnya. information. Tanggung jawab manajemen atas laporan keuangan Management's responsibility for the financial statements Manajemen bertanggung jawab atas penyusunan dan Management is responsible for the preparation and fair penyajian wajar laporan keuangan tersebut sesuai presentation of such financial statements in accordance dengan Standar Akuntansi Keuangan di Indonesia, dan with Indonesian Financial Accounting Standards, and for atas pengendalian Internal yang dianggap perlu oleh such internal control as management determines is manajemen untuk memungkinkan penyusunan laporan necessary to enable the preparation of financial keuangan yang bebas dari kesalahan penyajian statements that are free from material misstatement, material, baik yang disebabkan oleh kecurangan whether due to fraud or error. maupun kesalahan. Tanggung jawab auditor Auditors' responsibility Tanggung jawab kami adalah untuk menyatakan suatu Our responsibility is to express an opinion on such opini atas laporan keuangan tersebut berdasarkan audit financial statements based on our audit. We conducted our kami. Kami melaksanakan audit kami berdasarkan audit in accordance with Standards on Auditing Standar Audit yang ditetapkan oleh Institut Akuntan established by the Indonesian Institute of Certified Public Publik Indonesia. Standar tersebut mengharuskan kami Accountants. Those standards require that we comply with untuk mematuhi ketentuan etika serta merencanakan ethical requirements and plan and perform the audit to dan melaksanakan audit untuk memperoleh keyakinan obtain reasonable assurance about whether such memadai tentang apakah laporan keuangan tersebut financial statements are free from material misstatement. bebas dari kesalahan penyajian material. Suatu audit melibatkan pelaksanaan prosedur untuk An audit involves performing procedures to obtain audit memperoleh bukti audit tentang angka-angka dan evidence about the amounts and disclosures in the pengungkapan dalam laporan keuangan. Prosedur yang financial statements. The procedures selected depend on dipilih bergantung pada pertimbangan auditor, the auditor's judgment, including the assessment of the termasuk penilaian atas risiko kesalahan penyajian risk of material misstatement of the financial statements, material dalam laporan keuangan, baik yang whether due to fraud or error. disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor In making those risk assessments, the auditors consider mempertimbangkan pengendalian internal yang relevan internal control relevant to the entity's preparation and dengan penyusunan dan penyajian wajar laporan fair presentation of the financial statements in order to keuangan entitas untuk merancang prosedur audit yang design audit procedures that are appropriate in the tepat sesuai dengan kondisinya, tetapi bukan untuk circumstances, but not for the purpose of expressing an tujuan menyatakan opini atas keefektivitasan opinion on the effectiveness of the entity's internal control. pengendalian internal entitas. Suatu audit juga An audit also includes evaluating the appropriateness of mencakup pengevaluasian atas ketepatan kebijakan accounting policies used and the reasonableness of akuntansi yang digunakan dan kewajaran estimasi accounting estimates made by management, as well as akuntansi yang dibuat oleh manajemen, serta evaluating the overall presentation of the financial pengevaluasian atas penyajian laporan keuangan secara statements. keseluruhan. Kami yakin bahwa bukti audit yang telah kami peroleh We believe that the audit evidence we have obtained is adalah cukup dan tepat untuk menyediakan suatu basis sufficient and appropriate to provide a basis for our audit bagi opini audit kami. opinion. Opini Opinion Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial statements menyajikan secara wajar, dalam semua hal yang present fairly, in all material respects, the financial material, posisi keuangan PT Toba Pulp Lestari Tbk position of PT Toba Pulp Lestari Tbk. as of December tanggal 31 Desember 2020 serta kinerja keuangan 31, 2020 and its financial performance and cash flows dan arus kasnya untuk tahun yang berakhir pada for the year then ended, in accordance with Indonesian tanggal tersebut, sesuai dengan Standar Akuntansi Financial Accounting Standards. Keuangan di Indonesia. Berson Antadaya, CPA Izin Akuntan Publik No. / Public Accountant License No : 0978 Jakarta, 18 Mei / May 18, 2021 PT TOBA PULP LESTARI Tbk LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION 31 DESEMBER 2020 DAN 2019 AS AT DECEMBER 31, 2020 AND 2019 (Dinyatakan dalam Ribuan Dollar Amerika, (In thousands of US Dollars, Kecuali Data Saham) except for share data) Catatan/ 2020 Notes 2019 Aset lancar Current assets Kas dan setara kas 92 2c,2e,2t,3,35 379 Cash and cash equivalents Investasi jangka pendek 35 2b,2c,2f,2t,4,24,35,37 36 Short term investment Piutang lain-lain 2b,2d,2g,2t,5,35 Other receivables - Pihak berelasi - 33 1 Related parties- - Pihak ketiga 1.562 1.518 Third parties - Persediaan 28.850 2h,6 38.249 Inventories Pajak dibayar dimuka 1.700 2p,21,36 4.434 Prepaid taxes Uang muka 2i,7 Advances payment - Pihak ketiga 2.307 2.772 Third parties - Biaya dibayar dimuka 250 2i,8 50 Prepaid expenses Jumlah aset lancar 34.796 47.439 Total current assets Aset tidak
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