LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENT 30 JUNI 2023 PT. GUDANG GARAM Tbk. KEDIRI - INDONESIA‘SURAT PERNYATAAN DIREKSI TENTANG. ‘TANGGUNG JAWAB ATAS LAPORAN KEUANGAN KONSOLIDASIAN ‘30 JUNI 2023 DAN 2022 PT GUDANG GARAM Tbk. DAN ENTITAS ANAK ‘No. EO001/GG-13/V11-23 ‘Kami yang beianda-tangar i bawah int 1 Nama Susilo Wonowidjoio Alamatkantor J Semampir Il], Kedii ‘Alamat domisth J, Panglima Susirman 79-85, Surabaya Telepon (03S8) 6820917 Jabatan Presiden Diekior 2. Nama ery Susianto Alamatkantor J, Semampie Il, Kedii ‘Alamat domisi J. Pemuda No.2, Kean Telepon (0358) 2001 ~ Saban Direktur sas nama dan mewakili Dire, menyatakan baba 1. Kami bertanggung jawab atas penyusunan dan penajin laporan ‘evangan Konsolidasian PT Godang Garam ‘Tok. dan enttas anak 2, Laporan kevangan konsoldasian PT Gudang Garam Tbk. dan cntas anak telah susan dan dsajikan sexual dengan Standar ‘Akuntansi Keeangan di Indonesia; 3. Sema informasi dalam laporan keuangan Konsliasin PT Gusang Garam Tok. dan emits anak telah dima seeara Tengkap dan benar, b. Laporan Keuangan konsolidasian PT Gudang Garam Tb. dan eas anak tidak mengandang mformasi stay fakta ‘atrial yang tidak benar, dan tidak menghlangkan ‘formas ata fata materia 44 Kaun bertanggung jowa sts sistem pengendaian interen dalam PT Gudang Garam TB. dan ens anak _Demikin peryataan ini ibuat dengan sebenarya = PT. PERUSAHAAN ROKOK Gayo Tbk. KEDIRI-INDONESIA BOARD OF DIRECTORS’ STATEMENT OF RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS. 30 JUNE 2023 AND 2022 PT GUDANG GARAM Tok. AND SUBSIDIARIES No, E0001/GG-13/VI23. We the undersigned: 1 Kame Susilo Wonowidijo Office address AL Semampir Ii, Kedin Residential address JL. Panglima Sudirman 798, Surabaya Telephone (0356) 082091 -7, Tule President Director 2 Name Herr Susionto Office adress AL Semampir IV), Keds Residential address “Jl. Pemuda No.2 Kedir Telephone (0386) 882091 — Tue Director ‘for and on behalf of Board of Dicctors, declare that |. We are responsible forthe preparation and presentation ofthe consolidated financial statements of PT Gudang Garam Tok. and sbsubores 2. The conslidated financial statements of PT Gudang Garam T8 and subsidiaries have been prepared and presented m accordance ‘wth Indoneson Financia Aecountng Standards 3 a All information disclosed im the, consolidated nancial Statements of PT Gudang Garam TL ane subsidiaries are Complete and core ‘b. The consolidated financial soements of PT Gudang, Garam Tok and subsidiaries do not conan misleading material Information or fats, and do ot omit maternal information or facts 4 We are responsible forthe ermal control gsiem of PT Guang Garam TO and subsidiaries: This atotemen is made traf Kear), 3 Juivly 2023 A is Susilo Wonowidjojo feveRAL teary Herry Susianto Presiden Direkt? Diretuc! President Director Director Toren vend. A, Yani 78-79, dakaite 10810, Tal. (4221) 2955.7000 Facsimile (v6221) 2088 7000PT GUDANG GARAM Tbk DAN ENTITAS ANAK/ PT GUDANG GARAM Tbk AND SUBSIDIARIES LAPORAN POSSI KEUANGAN KONSOLIDASIAN TIDAK DIALOIT/ ‘URMUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSTION [30 UNE 2023 DAN 31 OESEMBER 2022/30 JUNE 2023 AND 31 DECEMBER 2022 302 31 Desonber/ catatay—June———Deconter ‘Ban iean Rupa noes _ 2003 2022 ions of uae aser Assers ASETLLANCAR URREMT ASSES AS DAN SETARA KAS 3 4se738 4,407,033, CCASHAND CASH EQUIVALENTS PIUTANG USAHA PIHAK ETIGA 42,365,708 2,8 "TRADE RECETWABLES, THIRD PARTIES PERSEDIAAN 5 s7a74 47,639,885, IMENTORIES PRN DIRAYAR DIMA 11069,032 828,585, PREPAID VAT [EBANDIBAYAR DIMA 6 27577 198,962 PREPAID BOENSES ASETLANCAR AINAVA 7 6as9 185,168 OTHER CURRENT ASSETS ‘TOTALASET LANCAR, $0,690,966. _ 55,485,127 TOTAL CURRENT ASSETS ASELTIDAKLANAR AowcURREW ASSETS ASETTETAP, bers 5 5305,800 32,426,439 ‘FDEDASSETS, net ASETHAKGUNA, bersh 759 7,063 RIGAT-OF-USE ASSETS, net ASETPRIAK TANGGUMAN,Bersh 2 anz6r 8.861 DEFERRED TAKASSETS, net PAIAK PENGIASIANDIBAYAR DIMA, 54,562 3.259 ‘PREPAID INCOME TAX ASET TIDAK ANCAR LATOWA ° 517288 457,868, OTHER NON CURRENT ASSETS ‘TOTAL ASET TIDAKLANCAR 166,540 _ 33,117,890, TOTAL NOW CURREMT ASSETS: ‘TOTALASET 84857506 23562517 TOTAL ASSETS ‘Lihat Catatan atas Laporan Kevangan Interim Kensolidasian, yang. See Notes othe Consolidated Interim Financial Statements, which ‘merupakan balan (ak episahkan dari IaporanKeuangan in “form an integral part of thee ancl statements PT Gudang Garom Tok 1PT GUDANG GARAM Tbk DAN ENTITAS ANAK! PT GUDANG GARAM Tbk AND SUBSIDIARIES LAPORAN POSISIKEUANGAN KONSOUIDASIAN TIDAK DIAUDT (Lantan ‘UNMMUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Contrued) 30 JUNI 2023 DAN 31 DESEMEER 2022/50 JUNE 2023 ND 31 DECEMBER 2022 sosuni) 31 Deserber/ cattay June Decenber abmitaansuah notes __ 2023 2002 Tens of Rui LABILITAS DANEXUTTAS ‘WaRLITIES AND EQUITY ‘SMABITAS asmros |MIABILITAS 2ANGKA PERDEX cunaexr uagmITas PINIAMAN BANCANGKA PENDEX 10 11,585,265 10,048,007 SHORT-TERM BAM LOANS PINDAMAN BANK JANGKA PAYDANG YANG JATUM (CURRENT MATURITIES OF ‘TEMPO DALAM SATU TAHLN ry + Bon LONG TERM BANK LOAN UTANGUSAI 111,830,951 3,308,958 TRADE PAYABLES LUTANGPRIAK 2 103,202 573,773 TEs PAYABLE LUTANGCUKAL, PPM AN BIOSEDUTY, WATAND PAIAKROKOK 137515954 16,266,818 CIGARETTES TAX PAYABLES LUABILTAS 2AMGKA PENDEK LAINWA 14 __33ss;so0 ‘904877 OTHER CURRENT UABILITIES ‘TOTAL UABILITAS JANGKA PEROEK 24,188,880 _29,125010 TOTAL CURRENT ABILITIES |MIABILITAS JANGKA PANIANG ‘MOL CURRENT LIABILITIES PINDAMAN BANK JANGKA PANDANG, SETELAN [IKURANG BAGIAN YANG JATUR TEMPO ALAM {LONG TR BANCLOAN, SATUTAAN, 10 = 6538s [NET OF CURRENT MATURITIES POST: EPPLOIMENT ENEETIS. LUABILTAS IMBALAN PASCAKEROA 151235475 3,8,123 ABILITIES LUABILTAS PAJAKTANGGLMAN, bers 2 S977) 8,133 DEFERRED TAX LABILITIES net ‘TOTAL LIABILITAS JANGKA TOTAL NOW-CURRENT PANDANS 4833.08 1,501,641 waar: TOTAL LIABILITAS 26,022,226 30,705,651 Torat wagnrrmes LibatCattan tas Laporan Keuangan Interim Konsolidasian, yang See Notes tothe Consolidated Interim Financial Statements, which rmeropakan bagian tak terpisaican dari laporanKeuangan ii “form an integral part of tee financial statemen's PT Guang Garam Tok 2PT GUDANG GARAM Tbk DAN ENTITAS ANAK/ PT GUDANG GARAM Tbk AND SUBSIDIARIES LAPORANPOSISI KEUANGAN KONGOLIDASIANTIDAK DIAUDT Lanatan UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Conved) 530 JUN 2023 DAN 31 CESEMBER 2022/30 JUNE 2023 AND 31 DECEMEER 2022, s0Jun! 31 Deserter/ catatay June Decanter ommiutaan Buc tes, __ms___sa amensot Ranh ‘pOUTAS four NOOALSAIAM, nis noina SPARE CAPITAL, par vole of Rp 50 (Rupih penuh) per same Rp 500 (hole Rupih) per share: dot dasa: ‘thorwed peat 2316,000.000saham 2,316 000,000 shares dal atempatian don dsetor pont: {sued and ptt capa 1924.088.000sanam 6 52.04 62,088 1,924, 088000 shores ‘cio SAHAM v7 53,700 53,700 CAPITAL PAID INEXCESS OF FAR ‘SELISH TRARANSI DENGAN PIKAK DIFFERENCE FROM TRANSACTION WITH NONPENGEIOAL 8 337) 3,379) NOM CONTROLLING INTEREST SAIDO LARA RETAINED EARNINGS Deadanckan 9 200,000 200,000 Aapreprated eum deadangtan 57,652,083 _ 56,673,532 Unapprproted EXUITAS YANG DAPAT DIATRIBUSIKAN KEPADA EQUITY ATIRIBUTABLE TO PEMILK ENTTTAS INOUK 52,635,208 57,855,897 OWNERS OF THE COMPANY EPEXTINGAN NONPENGENOALE 2 a [NOM CONTROLLING INTEREST ‘TOTAL EQUTTAS SENSIS 57 BSS 6. Tora EQUITY ‘TOTALLIABILITAS DAN TOTAL LIABILITIES AND BRUTTAS (24857,506_ 29,562,517 euy esti 308) Jy 2023, Henny SUSIANTO, ‘rela drector [Lihat Catan tas Laporan KeuanganIneim Konsolidasan, yang See Notes othe Consolidated Inrim Financial Statements, which ‘merupakan bagian tk tepisabkan dari laporankeuangan in ‘form an integral prt of hee nancial statements. PT Gudang Garam Tok 3PT GUDANG GARAM Tbk DAN ENTITAS ANAK/ PT GUDANG GARAM Tbk AND SUBSIDIARIES LAPORANLABA RUG DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN TIDAK DIAUDIT/ nuOTTED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME PERIODE ENAM BULAN YANG BERAIAIR 30 JUNI 2023 DAN 2022/SD-MONTH PERIODS ENDED 30 UNE 2023 AND 2022, Untuk pede enam buon yang berate 30 Jun Fores Ccatstan/ __montn periods ended 30 June Babmutann Ruan ‘poses 2023 2 Arians of uah PERDAPATAN 2 55,851079 64,672,267 REVEWE BIAYA POKOK PEROUALAN a 97,917,758), (5,536 146 COST OF SALES ama BRUTO 7933321 5,136,128 6R0ss pRoeTT Pendapatan nya 167,197 134,664 other one Betan soho 2 3.57495) (889,607) Operating expenses Betan anya 2.179) Other expenses aba ars, bersh 4.064 Forebn exchange goh, vet LABA USANA 4530.08 1,395,348 (OPERATING PROT Beton bung 316,128) 165,523 sncerest expense ABA SEBELUM PAJAK PENGHASTLAN 4.211,700 1,229,836 ‘PROFTT BEFORE INCOME TAX Beton pak penghacton 2 023,562 273,600 Income tax expense usa 3,288,218 956,146 pron PENGHASILAN KOMPREMENGIF LAIN : : OTHER COMPREHENSIVE INCOME ‘TOTAL PENGHASILAN KOMPREMENSIF 300218 955,106 ‘TOTAL COMPREHENSIVE INCOME Linat Catan tas Laporan Keuangan Interim Konsoidasan, yang See Notes othe Consolidated Ierim Financial Satement, which ‘merupakan bagian ak terpsaban dart laporan Kevangan in “form an sterol par ofthese financial statements PT Gudang Garam Tok 4PT GUDANG GARAM Tbk DAN ENTITAS ANAK/ PT GUDANG GARAM Tbk AND SUBSIDARES \LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOUIDASIAN TIDAK DIAUOIT (Lanny \WRUDITED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (Contre) PERIODE ENAM BULAN YANG BERARITR 30 JUNI 2023 DAN 2022/SO-MONTP PERIODS ENDED 30 UNE 2023 AND 2022 ‘Untuk pero enambuln yang berktr 30 ny For he Cetatan) __ month periods ended 30 ve muniuancen mice, 0 m2 pemesccaen {Aba YANG OAPAT DIATRERUSHANKEPADA: ‘ort arrermrrasie 1: rei cts ne jamz a6 Onna Gry veprhgen pect . 2 ‘arcing rt Se TOTAL PEEHASHANKOMPRENDE ovat coMPREREE DCOME "YANG DAPAT DIATRIBUSINANKEPADA: ATTRIDUTABLET: reread unre be ory Yeprgan open ‘cont st lave persaham,éasarcandiwan 23 1m (1 eaninge per share atic ad tative compan pert) (woe oat) ee oy 2003 vexny susamro Qi rrstviorecer {itt Casa sas Lapan Keung ntrin Kono yang See Noes the Conidae erm Facil Semen, wh ‘ran bogan psn da lan eng orm antral pr oe ance ator PT Gudang Garam Tok sabmiutaan Rui Sato pada tanga ‘31 Desenber 2022 “Total penghastan tore hens pero bean te ‘30 30m 2023, ‘Lihat Catatan ass Laporan Kevangan Interim Konsoldasian, yang, ‘merupakan bagin ak tepisahkan dar lporankeuangan in PT GUDANG GARAM Tbk DAN ENTITAS ANAKI PT GUDANG GARAM Tbk AND SUBSIDIARIES \LAPORAN PERUEAHAN EXUTTAS KONSOLIDASTAN TIDAK IAUOMT/ UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY PERIODE ENAM BULAN YANG BERAKBIR 30 JUNI 2023 DAN 2022/SDMONTH PERIODS ENDED 30 JUNE 2023 AND 2022 ‘Butas yang dapat datrbustan kepada penik enttas nduly _Equty attrutablto owners of the Company Sel transaal Ago dengan pak satan’ nonpengendaly Kepentingan eda Captal —Diterance rom _ Sado aba Retahed eamigs ron Teta sanany pwidin transaction mth ‘elon pengencely elas) catatay Share excess of —ramcontraing Olaéanglany deadangiany Toa) Nenonting ‘Total Notes __coptal n Interest _Approprsted Unapproprated __ Total interest eauty 962,004 53,700 3,379) 200,000 56,673,552 597,855,897 57,855,966 : : : = 3288,217 3,288,207 1 328818 co : : : = (2,306,506) _ (2,308,506) = 12,308,506 962044 __ 53700, __(53379) __200,000_ 57,652,843 58,835,208 yo. 58335278 PY Gudang Garam Tok Bronce 250F 11 Decerber 2022 Total conprenensve reo ‘orth period: Cash vend batance a8 of 30June 2023, ‘See Notes to the Consolidated Interim Financial Statements, hich form an imegral part of these nancial satementsPT GUDANG GARAM Tbk DAN ENTITAS ANAKI PT GUDANG GARAM Tok AND SUBSIDIARIES LAPORAN PERUBANAN EXUITAS KONSOLIDASIAN TIOKK DIAUDIT (Lanutany ULAUOITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Conte) PERIODE ENAM BAAN YANG BERANDIR 30 JUNI 2023 DAN 2022/SDMOWTH PERIODS ENDED 30 JUNE 2023 AND 2022 nutes yang dapat catrbusan paca pemikenttasnduky sahary—_nonpengendal epentogan Meda! Captal—_eference ram _ Sato leba/Retaned earings on Tota sham ‘potin transaction weh eum pengendal ——ehutas) Cotatay Shae ercessof —nomcontolng Dicangan! —deadanglan) Tota’ © Abrcontolng Teal ‘Dalamtaan Rupa pores __copeay pe interest _Approprated Unapproprated __ Tota) interest eauty Sato pod tanga 531 Desenber 2021 962,044 53,700 43,379) 700,000 56,105,043 55,286,208 6 $9,288,274 ‘otal penghastan kore hens perode teria: laa : : : = 951086 t08 2 986,146 Dhiden tas » : ss = _(6325,199) __(6.229,0 = _14329,198 Salo pada tanggal ‘30 341 2022, 952,048 ‘Liat Catatan sts Laporan Keuangan Interim Konoliasan, yang, meropakan bagan tak erpisabkan dari aporankeuangan i 53700, __ (23379) __200900 54732790 55915154 os $5915222 aabnce of 31 Decent 2021 Tata carpretense come ‘or the peed: ash avienas Balance as of 90 June 2022 See Notes tothe Consolidated Interim Financial Statement, which form an integral part of he facial satemerss PT Guang Garam TokPT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tok AND SUBSIDIARIES LAPORAN ARUS KAS HORESOLIOASIAN TIDAK DIAUDTT/ {RUDITED CONSOLIDATED STATEMENTS OF CASH LOWS PERIODE ENAM BULAN YAMS BERAKHIR 30 JUNI 2023 OAN 2022/ SL MCW PERIODS ENDED 30 JUNE 2023 AND 2022, ‘tuk perode enam bon yang beri 30 uaF the st tatan/__month periods ended 30 June_ ‘Deomigaan fue totes, ny 30 doonsot Ruth |ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING OPERA ACTIVITIES Penerraan tas da pelangnan 551,971 62272954 Cash recoved tromeastorers Pemeayaran fas kepada peresok (49/809,256) (1,700,397) ‘Cash pid to super Peoayaran untuk bebanusaha (01833,766) (0,950,685) Payment for operating expense: Peeayaran las kepacaKayanan (a's25.910) 138,89) Payments to employee: Fenerrman bing 4307 092 ‘Recep of teres Peayaran Bunge 74051) 5477) Payments of heres! Perayaran pajak peghastan Badan 4.156, 768) (men) ‘Payment of eapoate exe tas Pembayoren nya 13,404) 3.40 ‘Other cash pak! Was beret dant het cach rom ‘aktivitas operasi 4ose283 5,370,154 operating acthies, |ARUS KAS DARI AKTIVITAS CASH FLOWS FROM IWESTING TWESTASI: ACTIVITIES Penartandeposto beak 75,000 Wercrawalof te depose: Peneretan deosto bensngka - 5,000) Pcereat ote epost: Peclhan ase etap (2,906,979) 2,300,745) Acqustin of Med ase! Penerreean as donpennsien esettetop 8 86,209, saat Cash receipt rom sale of Ped asset: as bere untuk ‘et cash used in ‘ative vera 2.205600) (2251608) investing sethies |ARUS KAS DARI AKTIVITAS (CASH FLOWS FROM FINANCING POOAMAR ACTIVITIES Penerroan dar ppm jngta pence 10,250,000 400,000 ‘Precedfram shr- tom ban: Pesrbayeren prjanjngta pendek (6,350,000 (6,650,000) ‘Repayments o stort cem bars Peayaran peyaanjangia parang 38 462), $6,315 ‘Repayents of ng term ba ‘eas berath dart (untuk) ‘Ret cash trom (esed i) ‘aktivitas pendanaan 4211538 __ (2206315) ‘Anancing actives taba kus atas kas dan Foreign exchange gohn on cash and ‘setara kas, 2 950 enatan beret kas dan ‘setara kas s5ae3 92,385 Vas dan setara kas, awal perlode 3700026 371408 ‘eas dan setara kas, akhirperiode 3 3.764169, __4692,789 [Lihat Catt tas Laporan Kevangan Interim Konsolidasan, yang See Notes othe Consolidated Iie Financial Statements, which ‘merupakan bagian tak terpisahlan dari laporankeuangan in form an integral part of hese financial statements PT Gudang Garam Tok 1PT GUDANG GARAM Tbk DAN ENTITAS ANAK/ PT GUDANG GARAM Tok AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT/ ‘NOTES TO THE UNAUDITED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 JUNI 2023, 31 DESEMBER 2022 DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2023 DAN 2022) AS OF 30 JUNE 2023, 31 DECEMBER 2022 AND FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2023 AND 2022 uMUM 1. Pendirian dan informasi umum PT Gudang Garam Tok (*Perseroan”), yang. semula bbemama PT Perusahaan Rokok Tjap “Guang Garam” Kediri (PT Gudang Garam), dirikan dengan akta Suroso SH, wakil notaris sementara di Kedir,tanggal 30 Juni 1971 ‘No. 10, divbah dengan akta notaris yang sama tanggal 13, ‘Oktober 1971 No, 13; akt-akta ini disetujui oleh Menten Kehakiman dengan No. J.A.5/197/7 tanggal 17 November 1971, didaftarkan di Pengadilan Negeri Kediri dengan No. 31/1971 dan No. 32/1971 tanggal 26 November 1971, dan jumiah yang diperkiakan akan dibayarkan berdasarkan jiaminan nila residual; dan ~ harga eksckusi opsi beli dimana Perseroan dan entitas anak cukup pasti untuk mengeksekusi opsi tersebut, ppembayaran sewa dalam periode perpanjangan opsional jika Perseroan dan entilas anak cukup pasti-untuk ‘mengeksckusi opsi perpanjangan, dan penal untuk penghentian dini dari sewa kecuali jika Perseroan dan ‘ntitas anak cukup pasti untuk tidak mengakhirinya lebih din Liabilitas sewa divkur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif Liabilitas sewa, divkur Kembali ketika ada perubahan pembayaran sewa masa depan yang timbul dari perubshan indeks atau suka bbunga, jka ada perubehan estimasi Perseroan dan entitas, tnak alas jumlah yang diperkirakan akan dibayar dalam jaminan nilai residual, tau jika Perseroan dan entitas anak rmengubah penilaiannya apakah akan mengeksckusi opsi bel, perpanjangan atau penghentian, Ketika liabilitas sewa diukur Kembali dengan cara ini, penyesuaianterkat dilakukan terhadap jumahtercatt aset hak-guna, atau dicatat dalam laba rug jk jumlah tercatat set hak-guna telah dikurangi menjadi no. ‘Sewa janghe-pendek dan sewa ast beril-rendah Perseoan dan enilas anak memiih untuk tidak mengakei aset hak-guna dan iablitas sewa untuk sewa janeka-pendck propet yang memiliki masa sewa 12 bulan atau kurang dan eva atas ase bemilarendab, termasuk peralatan dan invemaris Kantor Perseroan dan entits anak mengaki Pembayaran sa ferkalt dengan sewn ini sebagal Beban dengan dasr gars-urusselama masa sewa. i. Beban dibayar dimuka Beban dibayar dimuka diamortisasi sesuai dengan masa ‘manfaat beban yang bersangkutan menggunakan metode ‘aris lurs, J. Penjabaran mata wang asing ‘Mata uang fungsional dan mata uang pencatatan/pelaporan Perseroan dan enttas anak adalah Rupiah. Transaksi dalam mata wang asing dijabarkan dalam Rupiah dengan kurs tanggal transaksi. Pade tanggal pelaporan, saldo aset dan liailitas moneter dalam mata uang asing dijabarkan dalam Rupiah dengan kurs yang berlaku pada tangeal tersebut Lease payments included inthe measurement of the leare liability comprise the following: = fixed payments, including in-substance fixed payments; ~ variable lease payments that depend on the index or a ate initially measured sing the index or rate as atthe ‘commencement date; = amounts expected to be payable under a residual value ‘guarantee; and ~ the exercise price under a purchase option that the Company and subsidiaries reasonably certain 10 exercise, lease payments in an option renewal period if ‘the Company and subsidiaries reasonably certain 10 exercise an extension option. and penalties for early termination of a lease unless the Company and subsidiaries are reasonably certain not to terminate early ‘The lease lability is measured at amortized cost using ie ‘effective interest method. It is remeasured when there is a change in future leave payments arising from a change in ‘an index or rate, ifthere isa change inthe Company and subsidiaries’ estimate of the amount expected 10 be payable under a residual value guarantee, or if the Company and subsidiaries change is assessment of whether they will exercise a purchase, extension or fermination option. When the lease liability is remeasured in this way, a corresponding adjustment is made tothe carrying amount of the rightof-use assets, or is recorded in profit or loss {ifthe carrying amount of the right-of-use assets has been reduced to zero. Short-term leases at The Company and subsidiaries have elected not to recognize right-of use assets and lease liabilities for shor-term leases of property that have lease term of 2 ‘months or less and leases of low-value assets, including ‘office supplies and furniture and fitures. The Compay and subsidiaries recognize the lease payments associated with these leases as an expense on a straight-line basis ‘over the lease tem. Prepaid expenses Prepaid expenses are amortized over the benefited periods using the straight-line method. Foreign currencies translation The functional and recordingéreporting currency of the Company and subsidiaries is the Indonesian Rupiah Transactions in foreign currencies are translated into Rupiah atthe rates of exchange prevailing af transaction date. At the reporting date, balances of monetary aszets ‘and liabilities in foreign currencies are translated into ‘Rupiah atthe exchange rates prevailing at that date, PT Gudang Garam Tok anPer akhir periode, kurs utama yang digunakan, bberdasarkan kurs tengah Bank Indonesia adalah sebagai be At period end, the main exchange rates used, based on Bank Indonesia middle rates, are at follows sowed S1Desenbe 303) June ‘Decora June z03__a0__mz_ Tapah pecan) aan perc Rapa pena Inntoe Ropeh—Inwok Ripah—_Inwfok Repth ‘Dob Amer Serkat USO?) 15.026 ss731 ae ted States Doar (USD) wo EUR) 16374 673 15.610 Fro HR Laba (rugi) urs, yang telah maupun yang. belum direalisai, diakui dalam periode yang bersangkutan. k penghasilan ‘Beban pajak penghasilanterdisi dari beban pajak kini dan ‘angeuhan, yang diakui dalam laba rugi Kecualijka pajak tersebut terkait dengan transaksi yang langsung diakui dalam ekuitas atau dalam penghasilan komprehensit lainnya Pajak Kini adalah utang stan piutang pajak yang diarapkan alas penghasilan atau rug kena pajak selama tahun berjalan, dengan menggunakan tarif pajak yang boerlku atau Secara substanti berlaku pada tanggal pelaporan keuangan, dan penyesuaian terhadap tang. pajak tahun-tahun sebelumnya. Pjak tangguhsn diakui ats semua perbedaan temporer antara til tereatat aset dan Habilitas untuk ‘juan pelaporan kevangan dan nilai yang digunakan untuk {ujuan perpaakan. Pojak tangguhan ditentukan dengan menggunakan tari pajak yang diharapkan kan Giterapkan teshadap_perbedaan temporer pads saat Pembaikan, berdasarkan peraturan yang telah beak dau secara substanti berlaku pada tanggal pelaporan Kevangan. Keuntungan pajak di masa yang akan datang, seperti Korpensasi rugi fiskal, diakui sebagai paiak tangguhan jka kemungkinan realisas! manfattrsebut di ‘masa mendatang cukup besa. ‘Aset dan liabilitas pajaktangguhan disajikansaling hapus i laporan posisi Keuangan interim konsolidasian, Kecuali, jlka aset dan liabilitas pajak tangguban adalah untuk entitas yang berbeda, sesuai dengan penyafian aset dan Tiabilitas pak kin. Laba per saham Laba per saham dihitung dengan membagi laba periode berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan total ratarata tertimbang saham beredar/ ditempatkan dalam periode yang bersangkutan, Tran ksi dengan pibak-pihak berelasi Istlah pihak berelasi digunkan sesuai dengan Pemnyataan Standar Akuntansi Kevangan ("PSAK") No. 7 tentang. “Pengungkapan Pihak-Pihak Berelasi” ‘Semua transaksi dan saldo signfikan dengan pihak-pihak berelasi diungkapkan dalam catalan alas laporan ‘euangan interim konsolidasian, Foreign exchange gains (losses) realized and unrealized are recognized inthe related period A Income tax Income tax expense comprises current and deferred taxes which are recognized in profit or loss except tothe exter ‘that they relate to items recognised directly in equity or in other comprehensive income Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates ‘enacted or substantively enacted at the reporting date, ‘and any adjustment to tax payable in respect of previous years Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the ‘amounts used for taxation purposes. Deferred tax is ‘measured atthe tax rates that are expected to be applica to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted 2t the reporting date. Future tax Benefits, such as tax lors carry forwards, is recognized as deferred tax asset to the ‘extent that realization of such benefits is probable. Deferred tax assets and liabilities are offset inthe interim consolidated statements of financial position. except if these are for different legal entities, in the same manner the current tax assets and labilies are presented. 1 Earnings per share Earnings per share are computed by dividing profit for the period anributable to owners ofthe Company with the weighted average of total outsanding/ssued shares during the period. ‘m Transactions with related parties Related party terms used are in accordance with Statement of Financial Accounting Standard (“PSAK") No. 7 "Related Party Disclosures”. All significant transactions and balances with related pparties are disclosed in the notes to the consolidated interim financial statements, PT Gudang Garam Tok 2