PT SIANTAR TOP Tbk LAPORAN KEUANGAN/ FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012/ FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 DAN/ AND LAPORAN AUDITOR INDEPENDEN/ INDEPENDENT AUDITORS’ REPORT The original consolidated financial statements included herein are in the Indonesian language. - 1 - PT SIANTAR TOP Tbk DAN ENTITAS ANAK PT SIANTAR TOP Tbk AND SUBSIDIARIES LAPORAN POSISI KEUANGAN (NERACA) CONSOLIDATED STATEMENTS OF FINANCIAL POSITION KONSOLIDASI (BALANCE SHEETS) 31 DESEMBER 2013 DAN 2012 DECEMBER 31, 2013 AND 2012 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ Notes 2013 2012 ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan bank 2, 4 10.333.359.198 8.304.591.431 Cash on hand and in banks Investasi jangka pendek 2, 5 16.919.692.000 44.100.000.000 Short-term investments Piutang usaha Trade receivables Pihak ketiga – setelah dikurangi Third parties – net of penyisihan penurunan nilai allowance for impairment sebesar Rp 3.599.401.273 pada losses of Rp 3,599,401,273 as of tanggal 31 Desember 2013 dan December 31, 2013 and Rp 2.122.931.573 pada tanggal Rp 2,122,931,573 as of 31 Desember 2012 2, 3, 6 112.423.355.720 100.061.558.878 December 31, 2012 Pihak berelasi 2, 3, 6, 31 105.049.057.900 84.066.035.190 Related party Piutang lain-lain Other receivables Pihak ketiga 2, 3, 7 3.198.040.149 1.383.884.682 Third parties Pihak berelasi 2, 3, 7, 31 15.079.000.000 15.243.000.000 Related parties Persediaan – setelah dikurangi Inventories – net of allowance penyisihan penurunan nilai for impairment of losses sebesar Rp 2.352.224.654 pada Rp 2,352,224,654 as of December tanggal 31 Desember 2013 dan 31, 2013 and Rp 3.874.029.121 pada tanggal Rp 3,874,029,121 as of December 31 Desember 2012 2, 8 285.793.392.774 242.653.601.169 31, 2012 Pajak dibayar di muka 2, 32 10.402.050.700 7.196.352.187 Prepaid taxes Biaya dibayar di muka 2, 9 993.331.700 1.518.659.953 Prepaid expenses Uang muka pembelian 10 124.072.514.965 65.311.852.705 Purchase advances Jumlah Aset Lancar 684.263.795.106 569.839.536.195 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Properti investasi – setelah Investment properties – net dikurangi akumulasi penyusutan of accumulated depreciation of sebesar Rp 1.098.125.393 pada Rp 1,098,125,393 as of December tanggal 31 Desember 2013 dan 31, 2013 and Rp 934.275.833 pada tanggal Rp 934,275,833 as of 31 Desember 2012 2, 3, 11 27.198.674.523 27.272.941.305 December 31, 2012 Aset tetap – setelah dikurangi Fixed assets – net of akumulasi penyusutan sebesar accumulated depreciation of Rp 418.248.357.859 pada tanggal Rp 418,248,357,859 as of 31 Desember 2013 dan December 31, 2013 and Rp 375.810.229.362 pada tanggal Rp 375,810,229,362 as of 31 Desember 2012 2, 3, 12 757.396.305.300 651.321.554.715 December 31, 2012 Aset lain-lain – bersih 13 1.200.619.963 1.406.803.675 Other assets – net Jumlah Aset Tidak Lancar 785.795.599.786 680.001.299.695 Total Non-Current Assets JUMLAH ASET 1.470.059.394.892 1.249.840.835.890 TOTAL ASSETS The original consolidated financial statements included herein are in the Indonesian language. - 2 - PT SIANTAR TOP Tbk DAN ENTITAS ANAK PT SIANTAR TOP Tbk AND SUBSIDIARIES LAPORAN POSISI KEUANGAN (NERACA) CONSOLIDATED STATEMENTS OF FINANCIAL POSITION KONSOLIDASI (Lanjutan) (BALANCE SHEETS) (Continued) 31 DESEMBER 2013 DAN 2012 DECEMBER 31, 2013 AND 2012 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ Notes 2013 2012 LIABILITIES AND LIABILITAS DAN EKUITAS STOCKHOLDERS’ EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Hutang bank 2, 14 311.031.921.733 323.042.652.049 Bank loan Hutang usaha – Pihak ketiga 2, 15 109.260.771.008 120.686.449.889 Trade payable – Third parties Hutang lain-lain Other payables Pihak ketiga 2, 16 48.806.557.206 32.231.587.984 Third parties Pihak berelasi 2, 16, 31 55.151.334.247 55.151.334.247 Related parties Hutang pajak 2, 32 5.568.502.952 4.606.002.997 Taxes payable Beban masih harus dibayar 2, 17 16.142.844.498 16.036.615.471 Accrued expenses Pendapatan diterima di muka 2, 31 716.372.203 577.617.002 Unearned revenues Uang muka penjualan 2.461.922.848 213.761.941 Sales advances Hutang bank jangka panjang yang Current maturities of long- jatuh tempo dalam satu tahun 2, 18 47.932.659.202 18.750.000.000 term bank loan Hutang lembaga keuangan 2, 19 1.916.000.000 - Financial institution loan Jumlah Liabilitas Jangka Pendek 598.988.885.897 571.296.021.580 Total Current Liabilities LIABILITAS JANGKA NON-CURRENT PANJANG LIABILITIES Liabilitas pajak tangguhan 2, 32 27.603.495.987 29.109.366.670 Deferred tax liabilities Hutang bank jangka panjang setelah dikurangi bagian yang Long-term bank loan - net of jatuh tempo dalam satu tahun 2, 18 131.607.496.097 55.875.000.000 current maturities Liabilitas diestimasi atas imbalan Estimated liabilities for kerja 2, 3, 20 16.231.107.798 12.369.107.330 employee benefits Jaminan pelanggan 2, 31 1.500.000.000 1.500.000.000 Customer deposit Jumlah Liabilitas Jangka Panjang 176.942.099.882 98.853.474.000 Total Non-Current Liabilities Jumlah Liabilitas 775.930.985.779 670.149.495.580 Total Liabilities EKUITAS EQUITY Ekuitas yang dapat diatribusikan Equity attributable to kepada pemilik entitas induk owners of the parent entity Modal saham – nilai nominal Capital stock – Rp 100 per saham Rp 100 par value per share Modal dasar – 3.000.000.000 Authorized – 3,000,000,000 saham shares Modal ditempatkan dan disetor Issued and fully paid – penuh – 1.310.000.000 saham 21 131.000.000.000 131.000.000.000 1,310,000,000 shares Tambahan modal disetor 22 300.000.000 300.000.000 Additional paid-in capital Saldo laba 547.621.477.732 433.159.333.740 Retained earnings Sub-jumlah 678.921.477.732 564.459.333.740 Sub-total Kepentingan nonpengendali 2, 23 15.206.931.381 15.232.006.570 Non-controlling interests Jumlah Ekuitas 694.128.409.113 579.691.340.310 Total Equity JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND EKUITAS 1.470.059.394.892 1.249.840.835.890 EQUITY Lihat Catatan atas Laporan Keuangan Konsolidasi yang merupakan See accompanying Notes to Consolidated Financial bagian yang tidak terpisahkan dari laporan keuangan konsolidasi Statements which are an integral part of the consolidated secara keseluruhan. financial statements. The original consolidated financial statements included herein are in the Indonesian language. - 3 - PT SIANTAR TOP Tbk DAN ENTITAS ANAK PT SIANTAR TOP Tbk AND SUBSIDIARIES LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASI CONSOLIDATED STATEMENTS OF COMPREHENSIVE UNTUK TAHUN YANG BERAKHIR PADA INCOME FOR THE YEARS ENDED TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 DECEMBER 31, 2013 AND 2012 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Catatan/ Notes 2013 2012 PENJUALAN BERSIH 2, 24, 31 1.694.935.468.814 1.283.736.251.902 NET SALES BEBAN POKOK PENJUALAN 2, 25 (1.384.916.764.438) (1.036.609.081.010) COST OF GOODS SOLD LABA KOTOR 310.018.704.376 247.127.170.892 GROSS PROFIT Pendapatan lain-lain 2, 26 20.905.365.665 7.434.300.308 Other income Beban penjualan 2, 27 (69.409.571.345) (73.585.405.193) Selling expenses Beban umum dan administrasi 2, 28 (57.053.907.122) (48.100.407.215) General and administrative expenses Beban keuangan 2, 29 (38.432.553.147) (26.866.970.612) Financial expenses Beban lain-lain 2, 30 (23.228.962.907) (12.891.888.174) Other expenses LABA SEBELUM TAKSIRAN INCOME BEFOREPROVISION BEBAN PAJAK 142.799.075.520 93.116.800.006 FOR TAX EXPENSES TAKSIRAN BEBAN PAJAK 2, 32 (28.362.006.717) (18.490.616.532) PROVISION FOR TAX EXPENSES LABA TAHUN BERJALAN 114.437.068.803 74.626.183.474 INCOME FOR THE YEAR Pendapatan komprehensif lain - - Other comprehensive income JUMLAH LABA KOMPREHENSIF TAHUN TOTAL COMPREHENSIVE BERJALAN 114.437.068.803 74.626.183.474 INCOME FOR THE YEAR Laba komprehensif yang dapat Comprehensive income diatribusikan kepada: attributable to: Pemilik entitas induk 114.462.143.992 74.642.894.456 Owners of the parents entity Kepentingan nonpengendali 2, 23 (25.075.189) (16.710.982) Non-controlling interests JUMLAH LABA KOMPREHENSIF TAHUN TOTAL COMPREHENSIVE BERJALAN 114.437.068.803 74.626.183.474 INCOME FOR THE YEAR BASIC EARNINGS PER LABA PER SAHAM DASAR 2, 33 87,38 56,98 SHARE Lihat Catatan atas Laporan Keuangan Konsolidasi yang merupakan See accompanying Notes to Consolidated Financial bagian yang tidak terpisahkan dari laporan keuangan konsolidasi Statements which are an integral part of the consolidated secara keseluruhan. financial statements. The original consolidated financial statements included herein are in the Indonesian language. - 4 - PT SIANTAR TOP Tbk DAN ENTITAS ANAK PT SIANTAR TOP Tbk AND SUBSIDIARIES LAPORAN PERUBAHAN EKUITAS KONSOLIDASI CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL FOR THE YEARS ENDED 31 DESEMBER 2013 DAN 2012 DECEMBER 31, 2013 AND 2012 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Parent Entity Modal Ditempatkan dan Tambahan Modal Kepentingan Jumlah Ekuitas/ Disetor Penuh/ Disetor/ Saldo Laba/ Nonpengendali/ Total Issued and Fully Additional Paid- Retained Non-controlling Stockholders’ Paid Capital in Capital Earnings Jumlah/Total Interests Equity Saldo 1 Januari 2012 131.000.000.000 300.000.000 358.516.439.284 489.816.439.284 248.717.552 490.065.156.836 Balance