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    20 views63 pages

    Mlbi 2012

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    NATALIA TYAS ANDRIANI

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    © All Rights Reserved
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    PT MULTI BINTANG INDONESIA Tbk DAN ENTITAS ANAK/ AND SUBSIDIARY LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011/ 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 Aas PT MULTI BINTANG INDONESIA Tbk Member of Asia Pacific Breweries ‘SURAT PERNYATAAN DIREKSI TENTANG ‘TANGGUNG JAWAB ATAS LAPORAN. KEUANGAN KONSOLIDASIAN PADA TANGGAL 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 ‘SERTA UNTUK PERIODE SEMBILAN BULAN DAN ‘TAHUN YANG BERAKHIR: 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 PT MULTI BINTANG INDONESIA TBK (‘PERSEROAN") DAN ENTITAS ANAK ‘Kami yang bertanda tangan dibawah ini 1. Nama Leonard C.J. Evers Alamat kantor Talavera Office Park, L120, JL Letjen 1.8. Simatupang Kay. 22-26, Jakarta 12430 Nomor telepon kantor | :021-75024611 Jabatan Presiden Direktur 2. Nama ‘Chan Poh Kheng ‘Alamat kantor Talavera Office Park, L120, it Letien 1.8. Simatupang kav. 22-26, Jakarta 12430 021-75924611 Direktur Nomor telepon kantor Jabatan ‘menyatakan bahwa 1. Kami bertanggung jawab atas penyusunan dan enyajian — laporankeuangankonsolidasian Porseroan dan entitas anak 2. Laporan keuangan konsolidasian Perseroan telah disusun dan disajkan sesuai dengan Standar ‘Akuntansi Keuangan di Indonesia, 3. a. Semua informasi dalam laporan_ keuangan Konsoldasian Perseroan lean dimuat secara tengkap dan benar ». Laporan keuangan Konéolidasian Perseroan tidak mengandunginformas! atau fakta materi yang ‘idak. Benet,” dan’ tidek menghilangkan Informas\ atau fakta material 4 Kami bertanggung jawab —_atas Pengendalian infernal dalam Perseroan, Demikian pernyataan ini dibuat dengan sebenarnya sistem ‘BOARD OF DIRECTORS’ STATEMENT REGARDING. THE RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS: AS AT 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 ‘AND FOR THE NINE-MONTH PERIOD AND THE YEAR ENDED 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 PT MULTI BINTANG INDONESIA TBK (THE “COMPANY") AND SUBSIDIARY We, the undersigned: 1 Name Leonard C.J, Evers Offce address: Talavera Office’ Park,20" SP Leen 7-8. Simatupang Kav. 22-26, Jakarta 12490 Offco telephone: 024-75024611 Tie President Direcior 2 Name Chan Poh Keng Office adress. Talavera Offce Park, Lt.20, I Letion T-, Simatupan: kav 22-26, Jakarte 12490 Office telephone: 024-75024611 Tite Brecior declare that. + We are responsible _for the preparation and presentation of the Company and subsidiany’s Consolidated financial statements 2. The Company's consolidated financial statements have been prepared and presented in ‘accordance with the Indonesian Financial ‘Accounting Standards. 3. @ All information in the Company's consokdated financial ‘statements has been ‘completely and ‘correctly disclosed > The Company's consolidated financial statements donot contain misteading ‘information and we have not omitted any information or facts that would be material to the consolidated financial statements 4. We are responsible for the Company's intemal control This statement is mado tuthtuly. ‘Atas nama dan mewakik OireksiFor and on behalf ofthe Board of Directors MET Leonard C.J. Evers Direktur Utama/Prosicent Director Jakarta, 14 Nov * * Heineken an eae we : 2012 S aataes 4.Daan Mogot Km. 19, Tangerang 15122 Telephone :(62-21) 6190208 (Hunting),5450750 (Hunting), Telefax :( 62-21) 6190190, . pwe LAPORAN AUDITOR INDEPENDEN KEPADA PARA PEMEGANG SAHAM INDEPENDENT AUDITOR'S REPORT TO THE SHAREHOLDERS OF PT MULTI BINTANG INDONESIA Tbk Kami telah mengaudit laporan posisi_kevangan Konsolidasian PY” Multi Bintang Indonesia Tbk CPerseroan’) dan enttas anak tanggal go September 2012, sera laporan laba rugi komprehensif,laporan perubahan ekuitas, dan laporan arus kas konsolidasian ttotuk periode sembilan bulan yang berakir pada tanggal” go. September 2012. ‘Laporan kevangan onsolidasian adalah tanggung, jawab manajemen Ferseroan, “Tanggung. jawab kami terletak pada pernyataan pendapat "ataslaporan.Kewangan Konsolidasian " berdasarkan audit kami, Laporan kkeuangan konsolidasian Perseroan dan entitas’ anak tanggal 31 Desember 2011 dan untuk tabun yang herakhir pada tangyal tersebut diaudit oleh auditor independen lain, yang laporanny tertanggal 2 Maret 2012, menyatakan pendapat wajar tanpa pengecualian ‘ta Iaporam Keuargan konsolidasian tersebut Kami melaksanakan audit berdasarkan standar auditing yang ditetapkan oleh institut Akuntan Publik Indonesia. Standar tersebut -mengharuskan kami merencanakan dan melaksanakan audit agar memperoleh keyakinan memadai bahwa laporan euangan bebas dari salah saji material. Suatu audit, imeliputi pemeriksaan, atas dasar pengujian, bukti- bukti yang mendukung —jumlah-jumlah dan pengungkapan dalam laporan keuangan. Audit juga meliputi-penilaian tas prinsip akuntansi_ yang, ddigunakan dan estimasi signifikan yang dibuat oleh manajemen, sertapenilaian tethadap _penyajian laporan kevangan secara keseluruhan, Kami yak bahwa audit kami memberikan dasar memadai unty ‘menyatakan pendapat, Menurut pendapat kami, laporankeuangan i pada tanggal_ dan untuk periode an yang berakhir pada tanggal_ 30 September 2012 yang kami sebut datas menyajitan fecara wajar, dalam semua hal yang material post euangan konsolasan PT Mull Brtang Tadomesa Toledamentitas anak pada tangzal 30 September 2012, serta ‘hail usaha dan arus has honsoldaian unto periode sembian ban yang berahis pad tanga 30 September’ sors seal dengan Standar AKtntans Keuangan di Indonesia, We have audited the accompanying consolidated statements of financial position of PT Multi Bintang Indonesia TOK (the *Company") and subsidiary as at go September 2012, and the related consolidated Statements of comprehensive income, changes. in equity and cash flows for the nine-month period ended 30 September 2012. These consolidated “financial statements are the responsibility of the Company's management, Our responsibility is to express an opinion on these consolidated financial statements based on our audit. The consolidated {financial statements of the Company and subsidiary ‘as at 31 December 2011 and for the year then ended were audited by other independent auditor, whose report dated 2 March 2012, expressed an unqualified ‘opinion on those consolidated financial statements. We conducted our audit in accordance with auditing standards established by the Indonesian Institute of Certified Public Accountants. Those standards require that we plan and perform the audit to obtain, reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test hasis, evidence ‘supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statement presentation, We believe that our audit provide a reasonable basis for our opinion. {In our opinion, the consolidated financial statements ‘as at and for the nine-month period ended 30 September 012 referred to above present fairly, in ‘all material respects, the consolidated financial position of PT Multi’ Bintang Indonesia Tbk and subsidiary as at 30 September 2012 and the ‘consolidated results of their operations and their eash ‘ows for the nine-month period ended 30 September. 2012 in conformity with Indonesian Financial ‘Accounting Standards. Kantor Akuntan Publik Tanudiredja, Wibisana & Rekan Plaza 89, Jl. H.R. Rasuna Said Kav. T: +62 21 5212901, Fis 62 2 ABo/tiso.2 Jakarta 12940 = INDONESIA, P.O, Box 2473. JKP 10001 nw pwve.com/id - Seperti_ yang diungkapkan pada Catatan 20 atas laporan Keuangan konsolidasian, Perseroan menyusun laporan keuangan untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2012 dengan perbandingan laporan Keuangan untuk tahun yang berakhir pada tanggal 31 Desember 2011, sehubungan dengan perubahan tahun buku Perseroan yang berakhir "31 Desember menjadi 30 September. Perubahan ini untuk penyesuaian dengan Ketentuan dari induk perseroan. Oleh Karena its, jumlah yang Gisajikan dalam laporan aba rugi komprehensif, laporan perubahan ekuitas, laporan arus kas onsolidasian dan catatanatas laporan_kevangan untuk periode sembilan olan yang berakhir pada tanggal go. September 2012.” tidak dapat diperbandingkan dengan jumiah untuk tahun yang berakhir pada tanggal 31 Desember 2011. Audit kami dilaksanakan dengan tujuan untuk ‘menyatakan pendapat ataslaporankeuangan onsolidasian " secara —keseluruhan, — Informasi tambaban yang terlampir pada lampiran 1 sampai 4 ‘mengenai informasi keuangan PT Multi Bi Indonesia Tbk (induk perseroan saja) pada dan untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2012 disajikan untuk analisis tambahan dan bukan merupakan bagian laporan keuangan Konsolidasian pokok yang diharuskan _menurut Standar Akuntansi Kevangan di Indonesia. Informasi tambahan tersebut telah menjadi objek prosedur audit yang kami terapkan dalam audit atas laporan Keuangan konsolidasian pokok, dan, _ menurut pendapat kami telah disajikan secara wajar, dalam semua hal yang material, berkaiten dengan laporan Keuangan Konsolidasian pokok, secara keseluruhan, Informasi tambahan Perseroan (inéuk perseroan saja) tahun 201, diavdit oleh auditor independen lain, yang laporannya’tertanggal 2 Maret 2012, menyatakan ‘As disclosed in Note 2a to the consolidated financial statements, the Company prepared its financial statements for the nine-month period ended 30 September 2012 with comparative figures for the tvear ended 31 December 2011, in connection with the ‘change in the Company's accounting year end from 31 December to 30 September. This change is to ‘conform with the parent company's requirement. The Figures presented in the consolidated statements of ‘comprehensive income, changes in equity, cash flows ‘and notes to the financial statements for the nine- months period ended go September 2012 are therefore not comparable to the figures for the year ended 31 December 201. Our audit was conducted for the purpose of ‘expressing an opinion on the consolidated financial statements taken as @ whole. The supplementary information on appendix 1 to 4 in respect of PT Multi Bintang Indonesia Tbk (parent company only) {financial information as at and for the nine-month period ended 30 September 2012 ts presented for the purpose of additional analysis and i not a required part of the basic consolidated financial statements in ‘accordance with Indonesian’ Financial Accounting ‘Standards. Such supplementary information has been subjected to the auditing procedures applied in the audit of the basic consolidated financial ‘statements and, in our opinion, is fairly stated, in all ‘material aspects, in relation to the basic consolidated financial statements taken as a whole. The 2011 ‘supplementary information of the Company (parent ‘company only) was audited by other independent ‘auditor, whose report dated 2 March 2012 expressed ‘an unqualified opinion in relation to the basic pendapat wajar tanpa pengecualian berkaitan dengan laporan Keuangan Konsolidasian pokok, —secara keseluruban, consolidated financial statements taken as a whole. JAKARTA 14 November/November 2012 JS ras Lok Budianto, 8.E., Ak., CPA aces Plc Accountant AP. 0339 NOTICE TO READERS ‘The accompanying consolidated financial statements are not intended to present the consolidated financial postion, ‘consolidated results of operations and consolidated cosh flows in accordance with accounting principles and practices ‘generally accepted in countries and jurisdictions other than Indonesia. The standards, procedures rd practices utilised i Indonesia to audit such consolidated financial statements may differ from those generally accepted in countries amid Jurisdictions other than Indonesia. Accordingly, the accompanying consolidated financial statements and the auditor's report ‘hereon are mot intended for use by those who are not informed about Indonesian aecounting principles and auditing standards, and their application in practice. 14001/C2/L80/1/2012 PT MULTI BINTANG INDONESIA Tbk DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 111 Schedule LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011, (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain) 30 September — 202 ASET ‘Asetlancar ‘Kas dan setara kas 99,128 PPiutang usaha dar pihak ketiga 166,805 Piutang lain-lain 1734 Porsediaan 123,434 Biaya dibayar dimuka S767 ‘sot lancar lainnya 13.698 Jumiah aset lancar 462,47: Aset tidak lancar ‘Aset pajak tangguhan, bersih 2,808 Asettetap, ‘setelah dikurangi akumulasi penyusutan sobosar Rp 78,709 juta dan penyisinan penurunan rilai sebesar Rp 17.726 juta pada tahun 2012 (2011: Rp 554.839 juta dan Rp 20.383 juta) 652,832 sore enae se ah wat ho ance sean aanmaresa seus Catatanatas laporan kevangan koneolidasion rmenupakan bagian yang tdak terplsarkan Sari laporan keuangan konsoldasian. CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 (Expressed in milions of Rupiah, unless otherwise stated) Catatan/ 31 Desember! -Notes. December 2011_ ASSETS Current assets 25 248,409 Cash and cash equivalents Trade receivables from 26,8 261,890 third parties 20. 2.775 Other receivables 29.7 106,732 Inventories 8 21,639 Prepaid expenses 44,798 Other currant assots 886.039 Total current assets ‘Non-current assets 21,149 13,300 Delerred tax assets, net Fixed assets, ‘et of accumulated depreciation (of Rp 678,799 millon, and impairment allowance of Ro 17,726 milion in 2012 (2011: Rp $54,839 milion 2h.10 847,202 ‘and Rp 20,383 milion) vat : (Claim for tax refund ——4.182 Other non-current assets ——s0a.774 Total non-current assets 1.220.813 Total assets The. tes form an Integral part ofthese conselidsted financial statements, PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 1/2 Schedule LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain) 30 September 2012 LIABILITAS, Liabilitas jangka pendek Uteng useha 46.119 ‘Utang bank jangka pendok 150,000 Utang pajak penghasiian 29.199 Usb joka pone i Pa iabiitas Ja innya Jaminan embeles 164391 Instrumen keuangan dervatt «= _ 334 Jummiah llabilitas jangka pendek __796,679 Liabilitas Jangka panjang Labiltas pajak tangguhan, bersh 22.915 Kewajiban imbalan pascakeria Jumiah labilitas jangka panjang __ 25.516 ‘Jumiah tiabilitas 822.195 EKUITAS Ekultas yang dapat diatribusikan kepada pemilik entitas induk Modal saham, Modal dasar, ditempatkan ‘dan dlsetor penuh 21.070.000 lembar saham biesa, dengan nial nominal Re 1.000 (Rupiah enuh) per lembar saham 21,070 ‘Tambahan modal disetor 1,902 Saldo laba: Dicadangkan 9 Belum dicadangken 206.096 929,777 Kepentingan nonpengendali Jumiah ekuitas 329,853 Jumiah iablitas dan ekuitas — _1.152.048 CCatatan tas lporan keuangan konsolidasian ‘merupakan bagian yang tdak terpsahkan dari Taporan keusngan Konsolgasian CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2012 DAN 34 DECEMBER 2011 (Expressed in mittions of Rupiah, Unless otherwise stated) ‘Non-current liabilities 2i.t4g 29255 Deferred tax labilties, net 2116 11417 Post-employment benefit obligation 30,872 Total non-current labilities 690.545 Total liabilities EQuiry Equity attributable to ‘owners of the parent entity ‘Share capital, ‘Authorised, issued and fully paid — 21,070,000 shares with par value of Rp 1,000 7 21,070 (a! Rupiah) per share 18 11802 ‘Adilional paid-in capitel ‘o ; Retained earnings: ‘Appropriated 507.230 Unappropriated 530,110 —__188 ‘Non-controlling interest 830.268 Total equity 20813 Total liabilities and equity The accompanying nates form en Integral port ofthese consolidated financial statements. PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 2 Schedule LAPORAN LABA RUG! KOMPREHENSIF KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN TAHUN YANG BERAKHIR 31 DESEMBER 2011 {(Dinyatakan dalam jutaan Rupiah, ‘kecualldinyatakan lain) 2012" (@bulan’ —Catatan! CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE NINE-MONTH PERIOD ENDED 30 SEPTEMBER 2012 AND THE YEAR ENDED 31 DECEMBER 2011 (Expressed in milions of Rupiah, Months) _ Notes __year)_ Penjualan bersin 1,568,984 Beban pokok penjualan 007.268) Laba brute 959,618 Beban pemasaran dan penjualan (302,995) Beban umum dan administrast (64737) Pendapatan keuangan 9,009 Biaya keuangan (6.362) Keuntungan/(eerugian) laindain, bers 2728 Laba sebelum pajak penghasilan 607,261 Bebn pajak penghasilon (159,886) Laba periodeltahun berjalan 453,405 Pendapatan komprehensi ain Jumiah iabakomprehensif, —_ 453.405, Laba yang diatribusikan kepada: Pemilik entitas Indu 453,343 Kepentingan nonpengendall @ 459.405 Laba per saham dasar dan dilusian yang diatribusikan kepada pemilk entitas induk (Rupiah penuh LLaba periedeltahun beralan 21,516 Jumiah rata-rata tertimbang saham Doredrditempatkan (Galam angka penuh) —21.070,000 “Lihat catatan 2a tentang perubahan tahun buku Perseroan CCatatanatas aporan kevangan konsolidasian ‘merupakan bagion yang tidak terplsahkan car laporan Kevangan konsolasian tuniess otherwise stated) 2011 (1 tahuny 2m20 1,858,750 Net sales 21 __a7easty Cost of goods sold 1,080,333, Gross profit at (809,855) Marketing and selling expenses General and administrative a (89,627) expenses 10,482 Finance income (8,742) Finance costs 2h10 ___{5.104) Other gains(iosses), net 680,487 Profit before income tax 2itae (173,108) Income tax expense 507,382 Profit for the period/year = Other comprehensive income 507.382 Total comprehensive income Profit attributable to: 507,238 Owners of the parent entity 144 ‘Non-controlling interest ——s01.382 Basic and diluted earnings ‘per share attributable to, owners of the parent entity (ull Rupiat): 20 24,074 Proft forthe period/year Weighted average of total outstanding/issued shares —21.070,000 (full amount) See Note 2a regarding change of the Company's accounting period The accompanying nates form an Integra pert ofthese consolidated financial statements. soquieides, a a a WET OTE cha sage oeesey— = ages sees =— sovesy 9 eweesy or : om requessa ‘souea — soz'0es a ‘oes 08 200! (Sem = rT eee) 504 wes whe UOS EL OS a re U0 - ) 889, (eeu : ~ Avenuer bese souereg an vee aren 208's er — see — jeer — parnmaronry ~pareawomay- —reyoes— ~Teqaes— ejwnr — Buyonuosuoy —_pisjuing —pueyBuepeayp — juexBvepenja = urpred = ares imepuebueduoy ‘wnieg newonpey — pweues ‘ueBuguodo,| ‘nore POR saree pour" epous PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 4 Schedule LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS UNTUK PERIODE SENBILAN BULAN FOR THE NINE-MONTH PERIOD ‘YANG BERAKHIR 30 SEPTEMBER 2012 ENDED 30 SEPTEMBER 2012 DAN TAHUN YANG BERAKHIR 31 DESEMBER 2011 AND THE YEAR ENDED 31 DECEMBER 2011 (Dinyatakan dalam jutaan Rupiah, (Expressed in milions of Rupiah, kecuall dinyatakan Iain) unless otherwise stated) 2012" 2011 (@bulan/ —Catatan/ (1 tahun! —months)_ Notes, ___year) _ ‘Anus kas dari aktivites Cash flows trom operating ‘operasi: ‘activities: Ponerimaan dari pelanggan 1,661,869 1,813,454 Cash received from customers Pembayaran kepada pemasok Cash paid fo suppliers ‘dan karyawan (030.586) ——1072.025) ‘and employees as yang dinasikan dari operasi 722,283 841,429 Cash generated from operations Penerimaan bunga 9,009 7.607 Interest received Pembayaran bunga (651) * Interest paid Pembayaran pajek penghasilan badan (190,436) (169,941) Corporate income tax paid Aitivitas operasilainnya 4s) ——_{2349) ‘Other operating activities ‘Arus kas bersih yang diperoleh Not cash generated darl aktivitas operas! 839,880 ——s71.755, from operating activities ‘Arus kas dari aktivitas Cash flows from investasi: Investing activites Pembelian asettotap (190,714) (183,998) Purchases of fixed assets Hasil dari penjualan asot tetap 2885 10 4.007 Proceeds from sales of fixed assets ‘Arus kas bersih yang digunakan Net cash used in untuk aktivitas investasi 187.829) ——1182,991) investing activities ‘Arus kas dari aktivitas Cash flows from pendanaan: financing activities: Pembayaran dividen kas (esas) 22 (446,940) Payment of cash dividends Penerimaan pinjamen bank —tsloo0 13 Proceeds from bank loans ‘Arus kas bersih yang digunakan Net cash used in untuk aktivitas pendanaan = _(501,311) (448,940) ‘financing activities (Penurunanykenaikan kas (Decreasey/increase in cash ddan setara kas (149,280) 41,824 and cash equivalents Cash and cash equivalents, 248.409 § + —_206.585 beginning of the period/year jan setara kas, Cash and cash equivatents, ‘akhir periode/tahun ——muza 5 __ 2p ‘end of the period/year “nat catatan 2a tentang perubahan tahun buku "See Note 2a regarding change of Perseroan the Company's accounting pertod CCataianotas aporan kouangan koneolidasian ‘The accompanying notes form an rmerupakan bagian yang tak terpiserkan drt ‘integra part ofthese consolidated fnanclal statements. laporan kevangan konsoldasien. PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 5! Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN, ‘30 SEPTEMBER 2012 DAN 31 DESEMBER 2011, {(Dinyatakan dalam jutaan Rupiah, ‘ecuall dinyatakan lain) uum, Induk Perusahaan PT Multi Bintang Indonesia Tok (“Perseroan”) Perseroan didikan pada tanggal 3 Juni 1929 Dordasarken akta notars No.8 das Tjeord Dikstra, nolaris di Medan, dengan nama NV. NederiandschIndische Bierbrouwerin, Porseroan berdomisii ci Indonesia. dengan keantor pusat beriokasi di Talavera Ofico Park Lantai 20, s. Letjon TB. Simeatupang Kav. 22- 26, Jakarta 12430, den pabrik berfokasi_ di ‘dL Daan Mogot KM. 19, Tangerang 15122 dan S-Raya Mojosari ~ Pacet KM. 0, Sampang ‘Agung, Jawa Timur. Perseroan adalah bagian Gari Kelompok Asia Pacific Breweries, dimana emegang seham utama adaleh Fraser & NNeave Lid. dan Heineken N.V. (Heineken). Transaksi dan saldo signifkan dengan pak borelasi disajkan dalam Catatan 25 alas laporan keuangan konsdldasian, Pada tanggal 18 Desomber 1981, 16,71% dari modal dasar Perseroan dicatatkan di Bursa Efek Jakarta dan Surabaya. Dengan surat dari PT Bursa Efek Jakaria No. S- 3728/BE.EEM/12-2000 tanggal 18 Desember 2000 dan PT Bursa Efek Surabaya No. JKT- SIOMMCTLISTBESIZ00Y nope 20 dra 2001, ‘saham_Perseroan yang_diterpatkan Sejumiah 2,070.000 deatakan Bursa Eek Jakarta sejak tanggal 12 Januari 2001 dan i Bursa Efek Surabaya sojak tanggal 5 Pebrua 2001. Pada tanggal 20 Nopember 2007, Bursa Efok Surabaya dimerger ke Bursa Efek Jakarta, dan keduanya mombontuk Bursa Efok indonesia (BEI). Dengan demikian, sejak 3 smber 2007. saham-saham Perseroan diperdagangkan di BE. ‘Anggaran Dasar Perseroan telah mengalami Perubahan dart waktu ke waktu. Perubahan terakhir dilakukan dengan akta notaris H. Syarf ‘Siangan Tanudjaja, SH No. 13, tenggal 14 Mei 2012 sehubungan dengan, antara lin, pperubahan tahun buku Perseroan. Akta in telah disahkan oleh Menten Kehakiman dan Hak Asasi Manusia Republik indonesia dengan No. ‘AHU-0058468.AH.01.09Tehun 2012 pada tanggal 27 Juni 2012. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 (Exoressed in milions of Rupiah, unless otherwise stated ) GENERAL Parent Company PT Multi Bintang indonesia Tbk (the Company") The Company was established on 3 June 1928, ‘based on notarial deed No. 8 of Tjerd Diksira, public notary in Medan, under the name N.V. NNedertandsch Indische Biertrouwarjon. The Company is. domiciled in Indonesia wih its head offce located at Talavera Office Park 20" ftocr, J. Lotion T.B. Simatupang Kev. 22-26, slakaria. 12430, and brewenes located at Daan Mogot Kil. 19, Tangerang 15122 and J Raya Mojosari - Pacet KM. 60, Sampang ‘Agung, East Java. The Company is part of the ‘Asia Pacific Broweries Group, whore the Ultimate shareholders are Fraser & Neave Lid. ‘and Heineken N.V. (Heineken). Signicant transactions and balances with related parties ‘are disclosed in Note 23 to the consolidated ‘nancial statements. On 15 December 1981, 16.71% of the Company's authorised share capital was listed ‘on the Jakarta and Surabaya Stock Exchanges. Through leters from PT Bursa Efek Jakarta No ‘S-3T28/BEJ,EEM/12-2000 dated 18 December 2000 and PT Bursa Efek Surabaya No. JKT- O1QMKTLIST/BES(2001 dated 29 Janvary 2001, the Company's issued shares totalling 21,070,000 were listed on the Jakarta Stock Exchange from 12 January 2001 and on the ‘Surabaya Stock Exchange from § February 2001. On 30 November 2007, the Surabaya ‘Stock Exchange wes merged into the Jakarta ‘Stock Exchange to become the Indonesia Stock Exchange (IDX). Accordingly, from 3 December 2007, the Company's shares were traded on the IDX. The Company's Articles of Association have been amended from time to time. The mast recent amendment was affected by deed of H. Syarif Siangan Tanudjaja, SH No. 13, dated 14 ‘May 2012 regarding, among others, the change of the Company's financial year. The deed was ratified by the Minister of Justico and Human Rights of the Republic of Indonesia No. AHU- (0058468.AH.01.09.Tahun 2012 dated 27 June 2012. PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 5!2 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN. ‘30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 {(Dinyatakan dalam jutaan Rupiah, ‘kecuall dinyatakan lain) 4. UMUM (lanjutan) Induk Perusahaan PT Multi Bintang Indonesia Tbk (“Perseroan”) (lanjutan) Sesuai dengan Anggaran Dasar, Perseroan bberoperasi dalam industri bir dan minuman lainnya. Untuk mencapai tujuan usahanya, Perseroan dapat melakukan aktvitas-aklvitas sobega betta Produksi bir dan minuman lainnya dan ‘produk-produk lain yang relevan ‘= Pemasaran produk-produk tersebut di atas, ppada pasar lokal dan internasional ‘© Impor atas bahan-bahan promosi_ yang relevan dengan produk-produk di atas.. Perseroan memulal operasi komersial pada tahun 1929. Pada tanggal 30 September 2012 dan 31 Desember 2011, Perseroan mempekerjakan 343 dan 3597 karyawan tetap, Pada tanggal 30 September 2012 dan 31 Desomber 2011, susunan Dewan Komisaris dan Direksi Perseroan adalah sebagal berikut: 2012 rasidon Komisaris! Komisaris Incependen ‘TnI Cosmas Batubara Komisars ThJMr. Subane Zain Independen TJM. Martono Hadianto Komisars ThJMr. Bobby Henry Noya TJM. Pascal, Yves de Pein ‘Trill, Theodorus Antonius Frodaricus de Rond Tr. Roland Pirmez Presiden Drektur ThJMY. Leonard Comelis ‘Jorden Evers Direktur ‘Tru Bambang Briton ‘Th/M. Chan Pon Kheng ‘TrJMr. Robbert Jan Moot NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS ‘30 SEPTEMBER 2012 AND 31 DECEMBER 2017 (Expressed in milions of Rupiah, unless otherwise stated ) 4. GENERAL (continued) @ Parent Company PT Multi Bintang indonesia Tok ("the Company") (continued) In accordance with the Articles of Association, ‘the Company operates in the beer and other beverages industry. To achieve its business ‘objectives, the Company can conduct the fotoing activities: The production of beer, other beverages and other relevant products = The marketing of its products, as ‘mentioned above, in focal and international markets * The importation of promotional materials relevant to the above products. The Company commenced commercial ‘operations in 1929, As at 30 September 2012 and 31 December 2011, the Company had 343 and 357 permanent employees, respectively ‘As at 30 September 2012 and 31 December 2011, the composition of the Company's Board ‘of Commissioners and Directors were as follow: 2011 President Commissioner! “Tr/Mr. Cosmas Batubara = Independent Commissioner ‘Thr Suara Zain ndependori Commissioners “Tre. Martone Hadianto “TnJMr Bobby Henry Noya Commissioners ‘Thr Pascal, Yves de Pati ‘ThJMr Theodorus Antonius Fredericus de Rond ‘Tn. Roland Pimez ‘Tne. Leonard Comes ‘President Director ‘orden Evers “Thur Bambang Briton Directors ‘Thur. Chan Poh Khong NylMrs.Eten Clara Smits PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAKIAND SUBSIDIARY Lampiran 5/3 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 (Dinyatakan dalam jutean Rupiah, ecuali dinyatakan lain) ‘UMUM (lanjutan) b. Entitas anak PT Multi Bintang Indonesia Niaga PT Multi Bintang Indonesia Niaga diditkan ‘dengan akta notaris Singgih Susilo, SH No. 69, tanggal 17 Desember 2004. Akia ini telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan No. C- 31893 HT.01.01.TH.2004 tanggal 29 Desember 2004, didaftarkan dengan No. TOP 109.05.1.51.50089 pada Kantor Pendaftaran Perusahaan Jakarta Pusat No. 09.05.000055 tanggal_ 10 Januari 2005, dan diumumkan dalam Tambahan No. 1059 pada Berita Negara 'No. 9 tanggal 1 Pebruari 2005. Perubahan terakhir terhadap Anggaran Dasar cenlitas anak dilakukan dengan akta notaris H. Syarif Siangan Tanudjaja, SH No. 16, tanggal 25 September 2012 sehubungan dengan, antara lain, perubahan tahun buku Perseroan. ‘Sampai dengan tanggal peryelesaian laporan keuangan ini, perubahan ini masih sedang dalam proses untuk disahkan oleh Menteri Hukum dan Hak Asasi Manusia dan ipublkasikan di Berta Negara Republik Indonesia. Sesuai dengan Anggaran Dasarnya, fenttas anak beroperasi sebagai distributor ulama minumen. Entites anak memulai operasi ‘komersial pada tanggal 1 Januari 2005, Pada tanggal 30 September 2012 dan 31 Desember 2011, entitas anak mempunyal ‘masing-masing 115 dan 113 karyawan tetap. Jumiah aset entitas anak pada tanggal 30 September 2012 dan 31 Desember 2011 adalah masing-masing sebosar Rp 517.017 juta ddan Rp 640.707 juta. Entitas anak adalah perusahaan yang berdomisil di indonesia dengan kantor pusat yang beriokasi di Talavera Office Park Lanta 20, JI. Leljen 7.8. Simatupang Kav. 22 ~ 26, Jakarta 12430. Persentase kepemilkan Persoroan pada PT Muti Bintang Indonesia Niaga adalah 99,0%. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 (Expressed in milions of Rupiah, unless otherwise stated ) GENERAL (continued) 4. Subsidiary PT Multi Bintang indonesia Niaga PT Multi Bintang Indonesia Niaga was established by deed of Singgih Susilo, SH No. 09, dated 17 December 2004. This deed was ‘allied by the Minister of Law and Human Rights of the Republic of Indonesia under No. €-31593 HT.01.01.TH.2004 on 29 December 2004, registered under No. TOP (09,06.1.51.50089 at Central Jakarta Company Registration Office No. 09.05,000085 on 10 January 2005, and published in Suoplement ‘No. 1059 to State Gazette No. 9 on 1 February 2008, The most recent amendment to the subsidiary's Article of Association was affected by deed of 4, Syarif Siangan Tarudjaja, SH No. 16, dated 25 September 2012 regarding, among others, the change of the Company's financial year. As ‘at the completion date of these financial Statements, this change is sill in the process to ‘be approved by the Minister of Laws and Human Rights and published in the State Gazette of the Republic of Indonesia. In ‘accordance with the Articles of Association, the ‘subsidiary operates 28 @ main distributor of beverages. The subsidiary commenced ‘commercial operations on 1 January 2005. ‘As at 30 September 2012 and 31 December 2011, the subsidiary had 115 and 113 permanent employees, respectively Tolal assets of the subsidlay as at 30 September 2012 and 31 December 2011 wore Re 511,017 milion and Rp 640,707 mifon, respectively ‘The subsidiary is an indonesian domiciled company with its head office located at Talavera Office Park 20” Floor, Jt. Letien T.B. ‘Simatupang Kav. 22 ~ 26, Jakarta 12430. The Company's ownership interest in PT Muti Bintang indonesia Niaga is 99.9%. PT MULTI BINTANG INDONESIA Tbk DAN ENTITAS ANAK/AND SUBSIDIARY Lampiran 5/4 Schedulo CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN. FINANCIAL STATEMENTS ‘30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 30 SEPTEMBER 2012 AND 31 DECEMBER 2011 {Dinyatakan dalam jutaan Rupiah, (Expressed in milions of Rupiah, kecuall dinyatakan lain) unless otherwise stated } 2. IKHTISAR KEBIJAKAN AKUNTASI YANG 2 SUMMARY OF SIGNIFICANT ACCOUNTING PENTING POLICIES @ Dasar penyusunan laporan keuangan 2 Basis of proparation of the consolidated konsolidasian Laporan keuangan konsolidasian ini diotorisasi The consolidated financial statements were oleh diroks! pads tanggal authorised by the board of directors on 14 14 November 2012. ‘November 2012. Laporan keuangan konsoldasian Perseroan twlah disusun sesuai dengan Standar Akuntanei Keuangan (‘PSAK") di Indonesia dan peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan "No. VIILG.7 tentang Pedoman Penyajian Laporan Keuangan dan Keputusan No. KEP-554/BL/2010 tentang perubahan atas pperaturan No. VIll.G.7, Laporan keuangan konsolidesian disusun atas dasar akrual dengan menggunakan konsep nial historis, Kecvali dinyatakan lain, Laporankeuangan konsolidasian dibulatkan dan disajkan dalam jutaan Rupiah. Laporan anus kas konsolidasian menyajikan Perubahan dalam kas dan setara kas dari aktivtas operas, investasi dan pendanaan dan disusun dengan metode langsung. Perubahan tahun buku Perseroan PPersoroan dan enitas anak menyusun laporsn kKevangen untuk periose semblan bulan yang borakhir pada tanggal 30” ‘Seplomber. 2012 dengan perbandingan taporan Keuangn untuic tahun yang berakhir pada tanggal 31 2011, Sehubungan dengan perubahan tahun buku Persercan dan entas anak yang berakhir 31 Desember menjadi 30 September. Perubahan ini untuk -peryesuaian dengan kotontuan dart induk porusahean ai Singapura. Jumiah yang cealien, dalam laporan laba rugi iomprohensi.laporan _porubshan ekutas laporan arus kas konsolidasian dan catalan atas laporan keuangan untuk periode sembilan Bulan yang berakrir pada tanggel 30 Septomber 2012 ‘icak dapat diperbancingkan dengan jumiah untuk tahun yang berakhir pada tanggel $1 Desomber 2011 The Company's consolidated financial statements have been prepared in accordance with the indonesian Financial Accounting ‘Standards and the regulations imposed by the Indonesian Capital Market and Financial Institutions Supervisory Agency UC) ie. regulation No. VILG.7 Guidelines for the Preparation of Financial ‘Statements and Decree No. KEP-554/BL/72010 regarding Amendment to Regulation No. VmnG.7. The consolidated financial statements are prepared on an accrual basis using the historical cost concept, unless otherwise stated. The consolidated financial statements are rounded to and presented in milions of Rupiah. The consolidated statements of cash flows resent the changes in cash and cash ‘equivatenis from operating, investing and ‘inancing activities, and are propared using tho direct method. Change of the Company's accounting period The Company and sudsioiary prepared its financial statements for the nine-month period ended 30 September 2012 with comparative ‘igures for the year ended 31 December 2011, in connection with the change in the Company land subsidfary’s accounting year end trom 31 December to 30 September. This change Is required to conform with the parent company’ requirements in Singapore. The figures presented in the consolidated statements of ‘comprehensive income, changes in equity, ‘cash flows and notes to the financial statements {or the nine-month period ended 30 Septembor 2012 are therefore not comparable to the figures forthe year ended 31 December 2011. PT MULTI BINTANG INDONESIA Tok DAN ENTITAS ANAKIAND SUBSIDIARY Lampiran 5/5 Schedufo CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 30 SEPTEMBER 2012 AND 31 DECEMBER 2017 (Dinyatakan dalam jutaan Rupiah, (Expressed in milions of Rupiah, kecual dinyatakan Iain) unless otherwise stated ) 2. IKHTISAR KEBLJAKAN AKUNTAS! YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING PENTING (lanjuten) POLICIES (continved) @. Dasar penyusunan laporan keuangan —@,_Basis of preparation of the consolidated konsolidasian (lanjutan) financiel statements (continued) Perubahan pada _pernyataan _standar Changes to the statements of financial akuntansi keuangan dan —_interpretasi accounting standards and interpretations of pernyataan standar akuntansi keuangan statements of financial accounting ‘standards Pada tanggal 1 Januari 2012, Perseroan dan On 1 January 2012, the Company and fenfilas anak menerapkan pemnyataan standar ‘akuntansi keuangan ("PSAK") dan interpretasi ‘tandar akuntansi keuangan ("ISAK") baru dan rovisi yang efektit sojak tanggal tersebut. Perubahan kebjakan akuntansi Perseroan dan fentitas anak telah dibuat seperti yang isyaratkan, sesuai dengan ketentuan transis! {dalam masing-masing standar dan interprotas. subsidiary adopted new and revised statements Of financial accounting standards ("SFAS") and interpretations of statements of financial accounting standards (ISFAS) that are ‘mandatory for application from that dete, Changes to the Company and subsidiary’s ‘accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and ‘interpretations. PSAK 26 (Revisi 2010), “imbalan Kerja" SFAS 24 (Revised 2010), ‘Employee Bonefts” This revised standard clarifies that all share- ‘based awards granted to employees should be ‘accounted for using the principles of SFAS 63, "Share-Based Payment”. Several notable revisions which are relevant to the Company ‘and subsidiary are as follow: Standar yang telah direvisi ini memperelas ahwa seluruh penghargaan berbasis. saham yang diberkan ke pekerja harus dicatat dengan ‘menggunakan prinsip-prinsip yang terdapat pada PSAK 53, ‘Pembayaran Berbasis Saham Beberapa revisi penting pada standar ini yang relevan bagi Perseroan dan entitas anak adalah sebagai berikut: (1) Pengakuan aktuarial kountungani(kerugian) (1) Recognition of actuaria! gains(losses) Standar yang direvisi ini memperkenalkan altematif metode bars untuk mengakui keuntungani(kerugian) aktuarial, —yaitu dengan mengakui soluruh keuntungan/(kerugian) melalui pendapatan komprehensif lain. (2) ttern-tem pengungkapan Standar yang direvis! ini mengemukakan beberapa persyaratan pengungkapan, antara lain: + Prosentase atau jumiah setiap kalegori utama yang membentuk nlal wajar dar ‘set progrem, ‘© Deskrips! naratif mengenai dasar yang

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