Cara Paling Praktis Membuat Laporan

Keuangan Perusahaan
Ferry Rinaldi
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Akuntansi
Proses Akuntansi dalam Laporan Keuangan Perusahaan (Financial Statements)
adalah tata cara dari suatu proses pencatatan atau pembukuan dimulai dari
proses pencatatan dari masing-masing transaksi, melakukan jurnal umum dan
mengelompokkan setiap transaksi ke dalam Buku Besar.

Setelah itu dibuatlah neraca percobaan di dalam format kertas kerja, sampai
menjadi Laporan Keuangan Perusahaan yang terdiri dari Laporan Neraca, Laporan
Laba Rugi, Laporan Perubahan Modal, Laporan Arus Kas serta Loporan
Manajemen Keuangan lainnya.

Artikel Terkait : Standard Operating Procedure Accounting & Finance

Berikut ini akan dijelaskan cara paling praktis dalam proses pembuatan laporan
keuangan perusahaan, Anda hanya cukup melakukan proses jurnal transaksi dan
mengelompokannya ke dalam buku besar dari masing-masing akun kelompok
aktiva, pasiva, dan rugi laba yang terdiri dari penjualan dan seluruh biaya.
Selanjutnya jika Anda telah melakukan proses tersebut diatas maka secara
otomatis Laporan Keuangan Anda akan terbentuk dengan sendirinya karena
sebelumnya telah dibuat template khusus sesuai dengan kaidah akuntansi yang
berlaku umum.

Contoh Laporan Keuangan Perusahaan

Berikut ini akan dijabarkan secara detail dan contoh Laporan
KeuanganPerusahaan sesuai dengan standard dan kaidah akuntansi yang berlaku
umum dimana pada akhir penjelasan ini templatenya bisa Anda download
dengan format microsoft excel:

1. Laporan Neraca

BALANCE SHEETS
PERIOD DECEMBER 31, 2013
Un-Audited ( in IDR )
ASSETS PASIVA

CURRENT ASSETS CURRENT LIABILITIES

Cash and Cash Equivalents 1 5,523,237,227 Accounts Payable 10 15,665,589,814
Accounts Receivable 2 29,610,392,408 Others Account Payable 11 123,517,060
Other Accounts Receivable 3 64,933,328 Accrued Expenses 12 572,313,288
Inventories 4 4,435,397,112 Tax Payable 13 6,762,923,125
Prepaid Expenses 5 1,539,424,863 Σ CURRENT LIABILITIES 23,124,343,286
Taxes Receivable 6 3,052,338,598
Σ CURRENT ASSETS 44,225,723,535 NON CURRENT LIABILITIES
Bank Loans 14 -
FIXED ASSETS Employee Benefit Obligation 15 628,563,944
Acquisition Price 7 7,281,852,528 Σ NON CURRENT LIABILITIES 628,563,944
Accumulated Depreciation 8 3,901,942,311
Σ BOOK VALUE OF FIXED ASSETS 3,379,910,217 EQUITY
Stock 16 12,500,000,000
Additional Stock -
OTHER ASSETS Agio Stock -
Defered Expense 9 275,366,914 Foreign exchange Capital -
Deferred Tax Asset - Retained Earning 3,712,828,910
Others Assets 608,750,003 Profit / (Loss) Current Year 8,524,014,528
Σ OTHER ASSETS 884,116,917 Σ EQUITY 24,736,843,438

Σ ASSETS 48,489,750,669 Σ PASIVA 48,489,750,669

2. Laporan Laba Rugi

INCOME STATEMENTS
PERIOD JANUARY 1 - DECEMBER 31, 2013
Un-Audited ( in IDR )

NET REVENUE
- Sales 17 116,993,309,910
- Cost of Goods Sold 18 94,925,786,622
GROSS PROFIT 22,067,523,288

GENERAL AND ADMINISTRATIVE EXPENSES 19 11,005,814,574

OPERATING PROFIT 11,061,708,714

OTHER INCOME / (EXPENSE) 20 87,573,904

PROFIT / (LOSS) BEFORE TAX 11,149,282,618

INCOME TAX 21 2,625,268,090

PROFIT / (LOSS) AFTER TAX 8,524,014,528

3. Laporan Perubahan Modal

EQUITY
PERIOD DECEMBER 31, 2013
Un-Audited ( in IDR )

Capital Position Changes deposited:

- Capital Balance at Beginning deposited 12,500,000,000
»+ / - Additional Capital -
»+ / - Dividend to Equity Conversion -
- Capital Balance at End deposited 12,500,000,000

General Reserve:
- General Reserves Beginning Balance -
»+ / - General Reserves -
- General Reserve Balance at End -

Earnings Position Changes at resistance:

- Retained Earnings / (Loss) Beginning 3,712,828,910
»+ / - Foreign exchange Capital -
»+ / - Profit / (Loss) Current Year 8,524,014,528
- Retained Earnings / (Loss) End 12,236,843,438

TOTAL EQUITY 24,736,843,438

4. Laporan Arus Kas

 CASH FLOW
PERIOD JANUARY 1 - DECEMBER 31, 2013
Un-Audited ( in IDR )

Cash Flows from Operating Activities

Profit / (Loss) 8,524,014,528
Depreciation 382,873,364
Accounts Receivable (708,285,848)
Other Accounts Receivable (32,466,664)
Inventories (604,976,392)
Prepaid Expenses (424,636,225)
Taxes Receivable (307,659,626)
Other Assets 280,438,096
Accounts Payable (5,812,597,886)
Other Accounts Payable -
Accrued Expenses 516,758,681
Tax Payables 64,796,853
Other Debt 25,000,000

Cash Flows from Investing Activities

Fixed Asset Additions (445,064,000)

Cash Flows from Financing Activities

Bank Loans -
Paid in Capital -
Additional Capital -
Agio Stock -
Foreign exchange Capital -
»+ / - Cash & Cash Equivalents 1,458,194,881
Beginning Balance of Cash and Cash Equivalents 4,065,042,346
Ending Balance Cash and Cash Equivalents 5,523,237,227

5. Detail Catatan Atas Laporan Keuangan

FINANCIAL STATEMENTS NOTES

PERIOD JANUARY 1 - DECEMBER 31, 2013
Un-Audited ( in IDR )
Dec 31, 2013 Dec 31, 2012
1 Cash and Cash Equivalents 5,523,237,227 4,065,042,346
» Cash
P/C - Office 204,224,854 112,261,204
P/C - Branch 94,887,153 88,296,323
» Bank
Mandiri Bank < Rek - IDR > 5,110,476,544 3,856,984,820
BCA < Rek - IDR > 113,648,676 7,500,000
Deposit - -

2 Accounts Receivable 29,610,392,408 28,902,106,559

» Trade Account Receivable 29,610,392,408 28,902,106,559

3 Others Account Receivable 64,933,328 32,466,664

» Others Account Receivable 64,933,328 32,466,664

4 Inventories 4,435,397,112 3,830,420,720

» Raw Material 4,071,885,960 3,540,770,400
» Supporting Material 363,511,152 289,650,320
5 Prepaid Expenses 1,539,424,863 1,114,788,638
» Advance on purchase 938,886,919 830,971,319
» Others Advance 195,683,319 181,317,319
» Rental Office 120,000,000 102,500,000
» Rental Vehicles - -
» Prepaid THR 284,854,625 -
» Others Prepaid - -

6 Taxes Receivable 3,052,338,598 2,744,678,971

» Tax article 22 - -
» Tax article 23 2,746,385,390 2,466,381,342
» Tax article 24 - -
» Tax article 25 138,277,895 110,622,316
» Value added tax 167,675,313 167,675,313
» Overpayment of Art. 29 - -
» Other Taxes - -

7 Fixed Assets 7,281,852,528 6,836,788,528

» Land - -
» Building - -
» Building improvement - -
» Operating Equipment 6,764,572,328 6,380,218,328
» Machineries 2,550,000 2,550,000
» Vehicles - -
» Office Equipment 514,730,200 454,020,200

8 Depreciation of Fixed Assets 3,901,942,311 3,519,068,947

» Acc. Building 207,734,625 193,885,650
» Acc Building improvement - -
» Acc Operating Equipment 2,821,613,823 2,521,328,536
» Acc Machineries - -
» Acc Vehicles 401,093,700 374,354,162
» Acc Office Equipment 471,500,163 429,500,599

9 Other Assets 884,116,917 1,164,555,013

» Defered Expense 275,366,914 482,755,013
» Deferred Tax Asset - -
» Others Assets 608,750,003 681,800,000

10 Accounts Payable 15,665,589,814 21,478,187,700

» Trade Account Payable 15,665,589,814 21,478,187,700

11 Other Accounts Payable 123,517,060 123,517,060

» Others Trade Account Payable 123,517,060 123,517,060

12 Accrued Expenses 572,313,288 55,554,607

» Accrued Expenses - Staff Cost 547,932,110 38,241,006
» Jamsostek 24,381,178 17,313,601
» Accrued Expenses - Others - -

13 Tax Payables 6,762,923,125 6,698,126,272

» Tax Payables Artc 21 187,711,022 119,890,589
» Tax Payables Artc 23 36,235,766 24,930,476
» Tax Payables Artc 24 - -
» Tax payables - Article 25 - -
» Tax payables - Article 26 - -
» Tax payables - Article 29 4,379,905,205 4,183,953,415
» VAT 2,157,216,703 2,367,497,363
» Tax payable - Final Psl 4 (2) 1,854,429 1,854,429

14 Bank Loans - -
» LTL - Standard Chartered Bank - -
» LTL - Bank Mandiri - -
» LTL - BSM - -
» LTL - CIMB Niaga - -

15 Other Liabilities 628,563,944 603,563,944

 » Others Account Payable - -
» Employee Benefit obligation 628,563,944 603,563,944

16 Equity 24,736,843,438 16,212,828,910

» Stock 12,500,000,000 12,500,000,000
» Additional Stock - -
» Agio Stock - -
» Foreign exchange Capital - -
» Retained Earning 3,712,828,910 3,712,828,910
» Profit / (Loss) Current Year 8,524,014,528 -

17 Net Sales 116,993,309,910 58,496,654,955

» Sales 115,373,584,376 57,686,792,188
» Other Sales 1,619,725,534 809,862,767
» Discount - -

18 Cost of Goods Sold 94,925,786,622 48,060,158,666

Direct Material 64,023,682,644 32,011,841,322
Direct overhead 30,902,103,978 16,048,317,344

19 Operating Costs 11,005,814,574 5,591,571,108

» Staff Cost 3,564,624,332 1,863,073,987
» Administrative & General Expenses 6,037,669,696 3,026,736,848
» Cost Depreciation of Fixed Assets 1,403,520,546 701,760,273

20 Revenues and Other Costs 87,573,904 43,786,952

» Other Revenue 125,439,048 62,719,524
» Other Costs 37,865,144 18,932,572

21 Corporate Income Tax 2,625,268,090 1,175,883,223

» Corporate Tax Provision 2,625,268,090 1,175,883,223

☺ TOTAL ASSETS 48,489,750,669 45,171,778,493

☺ TOTAL LIABILITIES & EQUITY 48,489,750,669 45,171,778,493
☺ PROFIT / (LOSS) 8,524,014,528 3,712,828,910

6. Kertas Kerja (Work Sheets) Laporan Keuangan

FINANCIAL STATEMENT - WORK SHEETS

PERIOD DECEMBER 31, 2013

NO DESCRIPTION Beginning MUTATION Ending Balance

Balance Debit Credit
1 CASH & BANK :
- Cash :
P/C - Office 112,261,204 506,590,000 414,626,350 204,224,854
P/C - Branch 88,296,323 38,924,500 32,333,670 94,887,153
200,557,527 299,112,007
- Bank :
Mandiri Bank < Rek - IDR > 3,856,984,820 23,952,249,734 22,698,758,009 5,110,476,544
BCA < Rek - IDR > 7,500,000 113,706,582 7,557,906 113,648,676
3,864,484,820 5,224,125,221
DEPOSITE :
Deposit - - - -
- - - -
2 ACCOUNT RECEIVABLE :
Trade Account Receivable 28,902,106,559 24,549,077,970 23,840,792,121 29,610,392,408
Others Account Receivable 32,466,664 32,466,664 - 64,933,328
28,934,573,223 29,675,325,736
3 INVENTORIES
Raw Material 3,540,770,400 2,655,577,800 2,124,462,240 4,071,885,960
Supporting Material 289,650,320 246,202,772 172,341,940 363,511,152

3,830,420,720 4,435,397,112
4 PREPAID EXPENSES :
Advance on purchase 830,971,319 288,534,600 180,619,000 938,886,919
Others Advance 181,317,319 27,004,000 12,638,000 195,683,319
Rental Office 102,500,000 17,500,000 - 120,000,000
Rental Vehicles - - - -
Prepaid THR - 284,854,625 - 284,854,625
Others Prepaid - - - -
1,114,788,638 1,539,424,863
5 TAX RECEIVABLE :
Tax article 22 - - - -
Tax article 23 2,466,381,342 280,004,047 - 2,746,385,390
Tax article 24 - - - -
Tax article 25 110,622,316 27,655,579 - 138,277,895
Value added tax 167,675,313 - - 167,675,313
Overpayment of Art. 29 - - - -
Other Taxes - - - -
2,744,678,971 3,052,338,598
6 FIXED ASSETS :
Land - - - -
Building - - - -
Building improvement - - - -
Operating Equipment 6,380,218,328 384,354,000 - 6,764,572,328
Machineries 2,550,000 - - 2,550,000
Vehicles - - - -
Office Equipment 454,020,200 60,710,000 - 514,730,200
6,836,788,528 7,281,852,528
7 ACCUMULATION - -
DEPRECIATION :
Acc. Building (193,885,650) - 13,848,975 (207,734,625)
Acc Building improvement - - - -
Acc Operating Equipment (2,521,328,536) - 300,285,287 (2,821,613,823)
Acc Machineries - - - -
Acc Vehicles (374,354,162) - 26,739,538 (401,093,700)
Acc Office Equipment (429,500,599) - 41,999,564 (471,500,163)
(3,519,068,947) (3,901,942,311)

8 OTHER ASSETS :
Defered Expense 482,755,013 13,304,200 220,692,299 275,366,914
Deferred Tax Asset - - - -
Others Assets 681,800,000 - 73,049,997 608,750,003
1,164,555,013 884,116,917
9 ACCOUNT PAYABLE
Trade Account Payable 21,478,187,700 62,366,891,558 56,554,293,672 15,665,589,814
 Others Account Payable 123,517,060 - - 123,517,060
21,601,704,760 15,789,106,874
10 ACCRUED EXPENSES - -
Accr. Expenses - Staff Cost 38,241,006 2,533,231,612 3,042,922,716 547,932,110
Jamsostek 17,313,601 - 7,067,577 24,381,178
Accrued Expenses - Others - - - -
55,554,607 572,313,288
11 TAX PAYABLES
Tax Payables Artc 21 119,890,589 - 67,820,433 187,711,022
Tax Payables Artc 23 24,930,476 11,479,065 22,784,355 36,235,766
Tax Payables Artc 24 - - - -
Tax payables - Article 25 - - - -
Tax payables - Article 26 - - - -
Tax payables - Article 29 4,183,953,415 - 195,951,790 4,379,905,205
VAT 2,367,497,363 210,280,660 - 2,157,216,703
Tax payable - Final Psl 4 (2) 1,854,429 - - 1,854,429
6,698,126,272 6,762,923,125
12 BANK LOANS :
LTL – StanChart Bank - - - -
LTL - Bank Mandiri - - - -
LTL - BSM - - - -
LTL - CIMB Niaga - - - -
- -
13 OTHERS LIABILITIES
Others Account Payable - - - -
Employee Benefit obligation 603,563,944 - 25,000,000 628,563,944
603,563,944 628,563,944
14 EQUITY :
Stock 12,500,000,000 - - 12,500,000,00
Additional Stock - - - -
Agio Stock - - - -
Foreign exchange Capital - - - -
Retained Earning 3,712,828,910 - - 3,712,828,910
Profit / (Loss) Current Year - - 8,524,014,528 8,524,014,528
16,212,828,910 - 24,736,843,438

7. Format Kertas Kerja General Ledger dan Kelompok Akun

Disinilah Format yang Anda rubah dan hanya cukup mengelompokkan akun
sesuai dengan format keuangan di perusahaan Anda, di kolom paling kiri
beberapa akun dikelompokkan menjadi satu agar lebih mudah dibaca di dalam
laporan keuangan.

Catatan: Jika Anda ingin merubah format yang disesuaikan dengan akun
diperusahaan Anda maka hendaknya berhati-hati dalam merubah kolom TYPE
yang di sebelah kiri karena Teksnya tersebut Link dengan Kertas Kerja (Work
Sheets) dan Neraca, Jika Anda ingin merubah teksnya maka Anda juga harus
merubahnya dengan Teks yang sama di Kertas Kerja dan Neraca. (Link
menggunakan rumus: SUMIF)

Artikel Terkait : Klasifikasi Sistem Kode Akun Akuntansi Chart of Account-COA

Hal ini akan jauh lebih mudah dilaksanakan jika Anda saat ini menggunakan
program accounting seperti Zahir, MYOB Accounting, Oracle Finance, dan
program Accounting lainnya, anda tinggal mengeksport General Ledger dalam
bentuk excel ataupun teks dan memasukkan angkanya kedalam tabel dibawah ini.

Yang menjadi pertanyaannya adalah mengapa jika saya sudah menggunakan

software accounting program tetapi masih menggunakan cara ini? Jawabannya
adalah jika Anda ingin Customized atau bentuk laporan keuangan sesuai dengan
keinginan Anda, serta mempermudah Anda membuat Analisa Laporan Keuangan
lainnya dan laporan ini menjadi sumber database Anda.
General Ledger [Summary]
01/01/2013 To 31/12/2013
(Kelompok Assets dan Pasiva) in (000)

TYPE Acct# Account Name Beginning Total Total Net Ending

Balance Debit Credit Activity Balance
P/C - Office 1-1121 PC Head Office 112,261 506,590 414,626 91,964 204,225
P/C - Branch 1-1122 P/C - Branch A 51,103 34,675 29,392 5,283 56,386
P/C - Branch 1-1133 P/C - Branch B 17,022 3,000 - 3,000 20,022
P/C - Branch 1-1134 P/C - Branch C 20,172 1,250 2,942 (1,692) 18,480
Mandiri Bank < Rek - IDR > 1-1141 Bank Mandiri IDR REK 001 3,228,133 10,247,751 10,001,696 246,055 3,474,188
Mandiri Bank < Rek - IDR > 1-1142 Bank Mandiri IDR REK 002 3,695 2,969,126 2,424,067 545,058 548,753
Mandiri Bank < Rek - IDR > 1-1143 Bank Mandiri IDR REK 003 625,157 10,735,373 10,272,995 462,379 1,087,535
BCA < Rek - IDR > 1-1144 BCA 000001 6,500 113,707 7,248 106,459 112,959
BCA < Rek - IDR > 1-1145 BCA 000002 1,000 - 310 (310) 690
Deposit 1-1210 Time Deposits - - - - -
Trade Account Receivable 1-1310 Trade Account Receivables 17,985,802 12,944,452 11,359,396 1,585,056 19,570,858
Trade Account Receivable 1-1311 Unbill Receivable 10,916,305 11,604,626 12,481,397 (876,770) 10,039,535
Others Account Receivable 1-1411 Piutang Mesa 32,467 32,467 - 32,467 64,933
Advance on purchase 1-1510 Advance on purchase 830,971 288,535 180,619 107,916 938,887
Others Advance 1-1511 Advance on travelling 70,794 27,004 7,988 19,016 89,810
Others Advance 1-1513 Advance on employees 95,523 - 4,650 (4,650) 90,873
Others Advance 1-1514 Advance on business dev. 15,000 - - - 15,000
Others Advance 1-1515 Other Advanced - - - - -
Rental Office 1-1516 Rental - Office 102,500 17,500 - 17,500 120,000
Rental Vehicles 1-1517 Rental - Vihicles - - - - -
Others Prepaid 1-1518 Property insurances - - - - -
Others Prepaid 1-1519 Product liabilities - - - - -
Prepaid THR 1-1520 Prepaid THR - 284,855 - 284,855 284,855
Raw Material 1-1750 Inventories Store A 3,540,770 2,655,578 2,124,462 531,116 4,071,886
Supporting Material 1-1751 Inventories Store B 289,650 246,203 172,342 73,861 363,511
Tax article 22 1-1810 Tax article 22 - - - - -
Tax article 23 1-1820 Tax article 23 2,466,381 280,004 - 280,004 2,746,385
Tax article 24 1-1830 Tax article 24 - - - - -
Tax article 25 1-1840 Tax article 25 110,622 27,656 - 27,656 138,278
Value added tax 1-1850 Value added tax 167,675 - - - 167,675
Overpayment of Art. 29 1-1860 Overpayment of Art. 29 - - - - -
Other Taxes 1-1870 Other Taxes - - - - -
Land 1-2211 Land - - - - -
Building 1-2212 Building - - - - -
Building improvement 1-2213 Building improvement - - - - -
Operating Equipment 1-2214 Operating Equipment 6,380,218 384,354 - 384,354 6,764,572
Machineries 1-2215 Machineries 2,550 - - - 2,550
Vehicles 1-2216 Vehicles - - - - -
Office Equipment 1-2217 Office Equipment 454,020 60,710 - 60,710 514,730
Acc. Building 1-2231 Acc. Building (193,886) - 13,849 (13,849) (207,735)
Acc Building improvement 1-2232 Acc Building improvement - - - - -
Acc Operating Equipment 1-2233 Acc Operating Equipment (2,521,329) - 300,285 (300,285) (2,821,614)
Acc Machineries 1-2234 Acc Machineries - - - - -
Acc Vehicles 1-2235 Acc Vehicles (374,354) - 26,740 (26,740) (401,094)
Acc Office Equipment 1-2236 Acc Office Equipment (429,501) - 42,000 (42,000) (471,500)
Office building 1-2310 Office building - - - - -
Manufacture building 1-2320 Manufacture building - - - - -
Defered Expense 1-2531 Defered Expense 482,755 13,304 220,692 (207,388) 275,367
Others Assets 1-2940 Other Assets 681,800 - 73,050 (73,050) 608,750
TOTAL ASSETS 45,171,77 53,478,71 50,160,74 3,317,972 48,489,75
8 7 5 1

Trade Account Payable 2-1210 Trade AP Third Parties 20,076,657 60,965,361 56,554,294 (4,411,068) 15,665,590
Trade Account Payable 2-1211 Unbill Payable 1,401,530 1,401,530 - (1,401,530) -
Others Trade Account Payable 2-1310 Other AP Third Parties 123,337 - - - 123,337
Others Trade Account Payable 2-1320 Other AP Related Parties 180 - - - 180
Accrued Expenses - Staff Cost 2-1410 Accrued - staff cost 38,241 2,533,232 3,042,923 509,691 547,932
Jamsostek 2-1470 Jamsostek 17,314 - 7,068 7,068 24,381
Accrued Expenses - Others 2-1490 Accrued - Others - - - - -
Tax Payables Artc 21 2-1510 Tax Payables Artc 21 119,891 - 67,820 67,820 187,711
Tax Payables Artc 23 2-1520 Tax Payables Artc 23 24,930 11,479 22,784 11,305 36,236
Tax Payables Artc 24 2-1530 Tax Payables Artc 24 - - - - -
Tax payables - Article 25 2-1540 Tax payables - Article 25 - - - - -
Tax payables - Article 26 2-1550 Tax payables - Article 26 - - - - -
Tax payables - Article 29 2-1560 Tax payables - Article 29 4,183,953 - 195,952 195,952 4,379,905
VAT 2-1580 VAT 2,367,497 210,281 - (210,281) 2,157,217
Tax payable - Final Psl 4 (2) 2-1590 Tax Payable Final Psl 4 (2) 1,854 - - - 1,854
LTL - StanChart Bank 2-1811 LTL - SC Bank - - - - -
Others Account Payable 2-1821 Astra Finance - - - - -
Employee Benefit obligation 2-2100 Employee ben. obligation 603,564 - 25,000 25,000 628,564
Others Account Payable 2-2211 Standard Chartered Bank - - - - -
Stock 3-1000 Common Stock 12,500,000 - - - 12,500,000
Foreign exchange Capital 3-1500 Foreign exchange Capital - - - - -
Agio (disagio) 3-2000 Agio (disagio) - - - - -
Treasury Stock 3-3000 Treasury Stock - - - - -
Revaluation differentials 3-4000 Revaluation differentials - - - - -
Dividend declare 3-6000 Dividend declare - - - - -
Other Stocks 3-7000 Other Stocks - - - - -
Retained Earning 3-8000 Retained Earnings 3,712,829 - - - 3,712,829
Profit / (Loss) Current Year 3-9000 Profit / (Loss) Current Year - - 8,524,015 8,524,015 8,524,015
TOTAL PASIVA 45,171,77 65,121,88 68,439,85 3,317,972 48,489,75
8 3 5 1