PT ESS1217 - Mapping Report Break Link

PT Energi Sakti Sentosa
Mapping Report
Balance Sheet
December 31, 2017
Dec 31, 2017

ASSETS IDR Rate
CURRENT ASSETS
Cash on hand and in banks 1 10,988,501,298 13,548

Trade receivables -
Trade receivables - pihak ketiga 2 29,604,742,300 13,548
Other receivables
Related parties 3 71,720,594,632 13,548
Third parties 3 44,859,563 13,549
Prepayments 4 215,526,307 13,547
Financial asset from concession project 5 18,932,246,280 13,548
Prepaid taxes - -
Other current assets 7 1,888,190,351 13,548
Total current assets 133,394,660,731 13,548
NON CURRENT ASSETS

Other receivables
Related parties
Financial asset from concession project 5 1,486,278,425,953 13,548
Fixed Asset 6
Harga perolehan 2,527,437,489 13,548
Akumulasi penyusutan (1,322,455,629) 13,548
Aset dalam penyelasaian
Other noncurrent assets 7 2,100,000 13,548
Total non current assets 1,487,485,507,813 13,548
TOTAL ASSETS 1,620,880,168,544 13,548
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Trade payable 10 20,589,141,335 13,548

Other payables
Third Parties -
Related parties 9 2,775,497,463 13,548
Taxes payable 89,707,008 13,548
Accrued expenses 3,645,680,694 13,548
Short term bank loans
Current maturities of long-term debts:
Bank loans 43,348,068,245 13,548
Consumer financing loan 241,123,600 13,548
Total current liabilities 70,689,218,345 13,548
NON CURRENT LIABILITIES
Long-term debts - net of

current maturities:
Bank loans 12 365,387,358,092 13,548
Consumer financing loan 12 323,351,833 13,548
Long term employee benefits liability 13 1,183,953,000 13,548
Deferred tax liability 258,792,378,926 13,548
Total non current liabilities 625,687,041,851 13,548
Total liabilities 696,376,260,196 13,548
EQUITY
Capital stock 131,907,500,000 11,683
Retained earnings 792,596,408,348 16,098
Advance payment for share capital
Cumulative translation adjustment
Additional Paid In Capital -
Total equity 924,503,908,348 13,548
TOTAL LIABILITIES AND EQUITY 1,620,880,168,544 13,548

-
OK!
(896,847,474,839)
2017 Dec 31, 2016
USD IDR Rate USD
811,079 6,265,708,709 13,436 466,337

-
2,185,174 13,297,506,779 13,436 989,692
5,293,814
3,311 276,032,168 13,436 20,544
15,909 18,470,563 13,433 1,375
1,397,420 - - -
- -
139,370 - - -
9,846,077 19,857,718,219 13,436 1,477,948
37,009,097,362 13,436 2,754,473

109,704,637 1,475,035,108,312 13,436 109,782,309
186,554 1,616,491,489 13,436 120,311

(97,612) (1,071,097,369) 13,436 (79,719)
155 16,223,000 13,441 1,207
109,793,734 1,512,605,822,794 13,436 112,578,581
119,639,811 1,532,463,541,013 13,436 114,056,529
1,519,718 31,748,119,005 13,436 2,362,914
- - -
204,864 41,680,032,277 13,436 3,102,116
6,621 54,668,579 13,435 4,069
269,094 227,962,355 13,436 16,967
5,000,000,000 372,135
3,199,592 43,774,267,521 13,436 3,257,983

17,798 125,599,685 13,436 9,348
5,217,687 122,610,649,422 13,436 9,125,532
26,969,837 304,286,273,915 13,436 22,647,088

23,867 41,868,000 13,436 3,116
87,390 932,596,000 13,436 69,410
19,101,888 242,110,146,404 13,436 18,019,510
46,182,982 547,370,884,319 13,436 40,739,124
51,400,669 669,981,533,741 13,436 49,864,656
11,290,530 68,500,000,000 10,353 6,616,184

49,234,869 731,168,507,272 16,030 45,611,606
7,713,743 7,410,400
62,813,500,000 13,794 4,553,683
68,239,142 862,482,007,272 13,436 64,191,873
119,639,811 1,532,463,541,013 13,436 114,056,529

- - -
OK! OK! OK!
(743,149,129,490)
Dec 31, 2015
IDR Rate USD
4,078,522,876 13,795 295,652

-
- - -
5,766,100,035 13,795 417,985

Admin:
82,364,578 rounded -1 13,794 5,971
- - -
- -
- - -
9,926,987,489 13,795 719,608
9,774,607,389 13,795 708,562

1,415,864,233,447 13,795 102,636,044
1,493,311,089 13,795 108,250

(849,095,300) 13,795 (61,551)
3,927,176,636 13,795 284,681
1,430,210,233,261 13,795 103,675,986
1,440,137,220,750 13,795 104,395,594
38,719,812,908 13,795 2,806,801
45,069,725,604 13,795 3,267,106

32,032,428 13,795 2,322
8,500,000 13,799 616
29,961,110,064 13,795 2,171,882

125,599,685 13,795 9,105
113,916,780,689 13,795 8,257,832
300,004,621,436 13,795 21,747,345

167,472,000 13,795 12,140
576,269,000 13,795 41,774
225,520,718,432 13,795 16,348,005
526,269,080,868 13,795 38,149,264
640,185,861,557 13,795 46,407,096
68,500,000,000 10,353 6,616,184

668,637,766,993 17,503 38,201,671
8,616,954
62,813,592,200 13,794 4,553,689
799,951,359,193 13,795 57,988,499
1,440,137,220,750 13,795 104,395,594

- -
OK! OK!
(701,152,538,882)
PT Energi Sakti Sentosa
Mapping Report
Profit and Loss
December 31, 2017
Dec 31, 2017

IDR Rate
REVENUES 138,764,257,874 13,419
COST OF REVENUE 11,430,799,605 13,367
GROSS PROFIT 127,333,458,269 13,424
OPERATING EXPENSES 7,754,628,923 13,361
OPERATING INCOME 119,578,829,346 13,428
OTHER INCOME (CHARGES)

Interest income 7,357,631,392 13,384
Interest expense (58,186,342,748) 13,379
Penalties (2,373,204,365) 13,384
Provision (274,339,869) 13,036
Write off receivables (246,353,963) 13,384
Gain/(loss) on foreign exchange 12,413,138,191 (1,584,117)
Gain (loss) from sale of fixed assets 15,000,000 13,345
Insurance claim - -
Others (116,073,386) 13,403
Total other income (expenses) - net (41,410,544,748) 10,272
INCOME BEFORE 78,168,284,598 16,038

INCOME TAX
PROVISION FOR INCOME TAX

Current tax
Deferred tax 16,696,770,272 13,384
NET INCOME 61,471,514,326 16,951
OTHER COMPREHENSIVE INCOME
Reameasurement of employee
benefits liability (58,151,000) 13,383
Deferred tax expense 14,537,750 13,387
CTA
Total COMPREHENSIVE INCOME 61,427,901,076 15,644

(0)
, 2017 Dec 31, 2016
USD IDR Rate USD
10,341,031 176,676,427,104 13,325 13,258,800
855,182 22,636,167,181 13,291 1,703,064
9,485,849 154,040,259,923 13,330 11,555,736
580,388 6,451,824,465 13,326 484,141
8,905,461 147,588,435,458 13,330 11,071,595
549,715 63,346,020 13,300 4,763

(4,349,012) (43,332,481,107) 13,258 (3,268,481)
(177,315) - - -
(21,045) (562,500,000) 13,118 (42,879)
(18,406) - - -
(7,836) (34,395,380,966) (213,818) 160,863
1,124 - -
9,853,107,180 13,356 737,728
(8,660) 94,753,667 13,175 7,192
(4,031,435) (68,279,155,206) 28,440 (2,400,814)
4,874,026 79,309,280,252 9,147 8,670,781
1,247,504 16,636,705,973 13,307 1,250,188
3,626,522 62,672,574,279 8,446 7,420,593
(4,345) (189,112,000) 13,307 (14,211)

1,086 47,278,000 13,307 3,553
303,343 (1,206,555)
3,926,606 62,530,740,279 10,080 6,203,380

(1) 1 -
Dec 31, 2015
IDR Rate USD
375,467,235,493 13,392 28,036,744
100,911,615,745 13,392 7,535,233
274,555,619,748 13,392 20,501,511
8,923,505,830 13,422 664,832
265,632,113,918 13,391 19,836,679 118,779,633,621

107,639,928
-48,710,094,209
-2,373,204,365
54,302,023 13,358 4,065 -274,339,869
(34,907,016,694) 13,392 (2,606,563) -246,353,963
- - -
- - - -101,073,388
- - - 67,182,207,755
111,386,683,490 ### (72,640)
- -
- -
1,037,257 (5,927) (175)
76,535,006,076 (28,608) (2,675,313)
342,167,119,994 19,938 17,161,366
85,681,923,767 13,392 6,398,008
256,485,196,227 23,829 10,763,358
(17,455,000) 13,396 (1,303)

4,363,750 13,386 326
4,033,711
256,472,104,977 17,334 14,796,092

- -
Mapping Report
Equity
December 31, 2017
Modal Saham/
Capital Stock
Balance as of December 31, 2014 68,500,000,000
Additional Paid In Capital
Profit for the year -
Other comprehensive income (loss)
Profit for the year
Proceeds from share issued 63,407,500,000
Profit for the year -

-
IDR
Additional Saldo Laba/ Jumlah/
Paid in Retained Total
Capital Earnings
- 412,165,662,016 480,665,662,016
62,813,592,200 62,813,592,200
256,485,196,227 256,485,196,227
(13,091,250) (13,091,250)
62,813,592,200 668,637,766,993 799,951,359,193
(92,200) (92,200)
62,672,574,279 62,672,574,279
(141,834,000) (141,834,000)
62,813,500,000 731,168,507,272 862,482,007,272
63,407,500,000
(62,813,500,000) (62,813,500,000)
61,471,514,326 61,471,514,326
(43,613,250) (43,613,250)
- 792,596,408,348 924,503,908,348
- -
USD
Modal Saham/
Capital Stock
Balance as of December 31, 2014 6,616,184
Net income in 2015 -
Other comprehensive loss
Net income in 2016
Proceeds from share issued 4,674,346
Net income in 2017 -

- Balance as of December 31, 2017 11,290,530
USD
Additional Saldo Laba/ Cumulative
Paid in Retained Translation Adj
Capital Earnings
- 27,439,290 4,583,244
4,553,689
10,763,358
(977) 4,033,711
4,553,689 38,201,671 8,616,955
(7)
7,420,593
(10,658) (1,206,555)
4,553,683 45,611,606 7,410,400
(4,553,683)
3,626,522
(3,259) 303,343
- 49,234,869 7,713,743
Jumlah/
Total
38,638,718
4,553,689
10,763,358
4,032,734
57,988,499
(7)
7,420,593
(1,217,213)
64,191,872
4,674,346
(4,553,683)
3,626,522
300,084
68,239,141
(2)
PT Energy Sakti Sentosa 3
CASH FLOWS
Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2017 dan 31 Desember 2016
2017
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers and others 7,825,801
Cash paid to contractors, suppliers, and others (1,929,215)
Cash paid to employees (330,649)
Cash payments of income taxes -
Interest received 14,581
Cash payments of cash collateral (119,893)
Cash receipts from insurance claims -
Payment for penalties -
Other operating activities -
Net cash provided by operating activities 5,460,625
CASH FLOWS FROM INVESTING ACTIVITIES

Purchases of fixed assets (29,818)
Addition in other assets -
Proceeds from disposal of available for sale financial assets -
Proceeds from sales of fixed assets 1,124
(28,694)
CASH FLOWS FROM FINANCING ACTIVITIES

Increase in other payables - third parties -
Proceed from consumer financing 106,658
Payments of interest expense (3,898,749)
Proceeds from issuance of ordinary shares 120,663
Proceeds from bank loans 34,041,704
Payment for consumer financing payables (122,259)
Payment of long-term loan (28,773,067)
Payments of provision (842,933)
Receipts from related parties - net (5,347,072)
(4,715,055)
NET INCREASE (DECREASE) IN CASH ON HAND AND IN BANKS 716,876
Effect of exchange rate changes on cash and cash equivalents
CASH ON HAND AND IN BANKS AT BEGINNING OF THE YEAR 94,200
CASH ON HAND AND IN BANKS AT END OF THE YEAR 811,076
Control 3
Kas Bank terdiri dari

Kas 811,079
Cerukan -
Total 811,079
(3)
###
2
(2,675,952)
2016
ARUS KAS DARI AKTIVITAS OPERASI
5,122,842 Penerimaan kas dari pelanggan
(1,866,743) Pembayaran kas kepada pemasok dan lainnya
(271,453) Pembayaran cash pada karyawan
- Pembayaran pajak penghasilan
4,763 Penerimaan bunga
pembayaran jaminan uang tunai
737,728 Penerimaan dari klaim asuransi
- Pembayaran denda
- Kegiatan operasional lainnya
3,727,136 Arus kas neto yang diperoleh dari aktivitas operasi
ARUS KAS DARI AKTIVITAS INVESTASI

(12,061) Pembelian aset tetap
Penambahan aset lain-lain
Penerimaan dari pelepasan aset keuangan tersedia untuk dijual
- Hasil penjualan aset tetap
(12,061)
ARUS KAS DARI AKTIVITAS PENDANAAN

- Peningkatan dari othe rpayable pihak ketiga
(3,268,481) Pembayaran beban bunga

- Penerimaan dari penerbitan saham biasa
4,238,807 Penerimaan dari pinjaman bank
(8,781) Pembayaran hutang pembiayaan konsumen
(2,667,171) Pembayaran utang jangka panjang
- Pembayaran provisi
(2,210,901) Penerimaan (pembayaran) dari related parties
(3,916,527)
(201,452) KENAIKAN (PENURUNAN) DARI KAS DAN BANK
- Efek perubahan kurs pada kas dan setara kas
295,652 KAS DAN BANK PADA AWAL TAHUN
94,200 KAS DAN BANK PADA AKHIR TAHUN
2 Control
466,337
(372,135)
94,203
(3)
PT Energy Sakti Sentosa OK!
CASH FLOWS
Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2017 dan 31 Desember 2016
2017
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers and others 104,286,315,344
Cash paid to contractors, suppliers, and others (27,192,839,640)
Cash paid to employees (4,417,707,946)
Cash payments of income taxes -
Interest received 107,639,928
Cash payments of cash collateral (1,624,303,590)
Cash receipts from insurance claims -
Payment for penalties -
Other operating activities -
Net cash provided by operating activities 71,159,104,096
CASH FLOWS FROM INVESTING ACTIVITIES

Purchases of fixed assets (403,967,700)
Addition in other assets -
Proceeds from disposal of available for sale financial assets -
Proceeds from sales of fixed assets 15,000,000
(388,967,700)
CASH FLOWS FROM FINANCING ACTIVITIES

Increase in other payables - third parties -
Proceed from consumer financing 1,445,000,000
Payments of interest expense (51,890,997,641)
Proceeds from issuance of ordinary shares 594,000,000
Proceeds from bank loans 461,197,000,000
Payment for consumer financing payables (1,654,970,552)
Payment of long-term loan (386,916,147,610)
Payments of provision (11,418,032,194)
Receipts from related parties - net (72,403,195,810)
(61,047,343,807)
NET INCREASE (DECREASE) IN CASH ON HAND AND IN BANKS 9,722,792,589
Effect of exchange rate changes on cash and cash equivalents
CASH ON HAND AND IN BANKS AT BEGINNING OF THE YEAR 1,265,708,709
CASH ON HAND AND IN BANKS AT END OF THE YEAR 10,988,501,298
Control -
Kas Bank terdiri dari

Kas 10,988,501,298
Cerukan -
Total 10,988,501,298
###
-
462,642,000,000
(388,571,118,162)
OK!
(35,961,714,064)
2016
ARUS KAS DARI AKTIVITAS OPERASI
67,666,778,570 Penerimaan kas dari pelanggan
(22,914,237,498) Pembayaran kas kepada pemasok dan lainnya
(3,613,169,568) Pembayaran cash pada karyawan
- Pembayaran pajak penghasilan
63,346,020 Penerimaan bunga
pembayaran jaminan uang tunai
9,853,107,180 Penerimaan dari klaim asuransi
- Pembayaran denda
- Kegiatan operasional lainnya
51,055,824,704 Arus kas neto yang diperoleh dari aktivitas operasi
ARUS KAS DARI AKTIVITAS INVESTASI

(123,180,400) Pembelian aset tetap
Penambahan aset lain-lain
Penerimaan dari pelepasan aset keuangan tersedia untuk dijual
- Hasil penjualan aset tetap
(123,180,400)
ARUS KAS DARI AKTIVITAS PENDANAAN

- Peningkatan dari othe rpayable pihak ketiga
(43,332,481,107) Pembayaran beban bunga

- Penerimaan dari penerbitan saham biasa
56,172,920,000 Penerimaan dari pinjaman bank
(125,604,000) Pembayaran hutang pembiayaan konsumen
(35,836,110,064) Pembayaran utang jangka panjang
- Pembayaran provisi
(30,624,183,300) Penerimaan (pembayaran) dari related parties
(53,745,458,471)
(2,812,814,167) KENAIKAN (PENURUNAN) DARI KAS DAN BANK
- Efek perubahan kurs pada kas dan setara kas
4,078,522,876 KAS DAN BANK PADA AWAL TAHUN
1,265,708,709 KAS DAN BANK PADA AKHIR TAHUN
- Control
6,265,708,709
(5,000,000,000)
1,265,708,709
-
As previously reported
IDR Rate
ASSETS
CURRENT ASSETS
Cash on hand and in banks 6,191,963,187 13,436

Trade receivables 13,297,506,779 13,436
Other receivables
Third parties 275,903,963 13,436
Advances 16,223,000 13,436
Prepayments 18,470,563 13,436
Financial asset from concession project
Prepaid taxes 226,997,000 13,436
Total current assets 20,027,064,492 13,548
NON CURRENT ASSETS

Other receivables - 13,436
Related parties - 13,436
Financial asset from concession project - 13,436
Fixed Asset 506,375,981,390 13,436
Construction in progress 13,436
Other noncurrent assets - 13,436
Total non current assets 506,375,981,390 13,436
TOTAL ASSETS 526,403,045,882 13,436
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Trade payable - 13,436

Other payables 13,436
Third parties - -
Related parties 38,181,135,247 13,436
Taxes payable 54,668,579 13,436
Accrued expenses 13,436
Short term bank loans 13,436
Current maturities of long-term debts: 13,436
Bank loans 13,436
Consumer financing loan 13,436
Total current liabilities 38,235,803,826 13,436
NON CURRENT LIABILITIES

current maturities:
Bank loans 352,986,795,914 13,436
Consumer financing loan 13,436
Long term employee benefits liability 13,436
Deferred tax liability 13,436
Total non current liabilities 352,986,795,914 13,436
Total liabilities 391,222,599,740 13,436
EQUITY
Capital stock 68,500,000,000
Retained earnings 3,866,946,142
Advance payment for share capital
Additional Paid In Capital 62,813,500,000
Total equity 135,180,446,142 -
TOTAL LIABILITIES AND EQUITY 526,403,045,882 18,079
REVENUES 80,964,285,350
COST OF REVENUE 23,336,278,326
GROSS PROFIT 57,628,007,024
OPERATING EXPENSES 6,871,981,541
OPERATING INCOME 50,756,025,483
OTHER INCOME (CHARGES)

Interest income 63,346,020
Interest expense (29,953,958,898)
Penalties
Provision
Write off receivables
Gain/(loss) on foreign exchange 2,145,885,922
Insurance claim
Bank administration (579,160,603)
Others 9,964,521,446
Total other income (expenses) - net (18,359,366,113)
INCOME BEFORE
INCOME TAX 32,396,659,370

Current tax
Deferred tax
NET INCOME 32,396,659,370
OTHER COMPREHENSIVE INCOME
Reameasurement of employee
Deferred tax expense
Total COMPREHENSIVE INCOME 32,396,659,370

2016
y reported Adjustment/Reclassification
USD IDR Rate
460,849 73,745,522
989,692
20,535 128,205
1,207 (16,223,000)
1,375
-
16,895 (226,997,000)
1,490,553 (169,346,273)
- 37,009,097,362
-
- 1,475,035,108,312
37,688,001 (505,830,587,270)
-
- 16,223,000
37,688,001 1,006,229,841,404
39,178,554 1,006,060,495,131
- 31,748,119,005
-
- -
2,841,704 3,498,897,030
4,069
- 227,962,355
- 5,000,000,000
-
- 43,774,267,521
- 125,599,685
2,845,773 84,374,845,596
26,271,717 (48,700,521,999)
- 41,868,000
- 932,596,000
- 242,110,146,404
26,271,717 194,384,088,405
29,117,490 278,758,934,001
727,301,561,130
0 727,301,561,130
29,117,490 1,006,060,495,131
10,061,063
95,712,141,754
(700,111,145)
- 96,412,252,899
6,871,981,541 (420,157,076)
(6,871,981,541) 96,832,409,975
(10,368,921,759)
63,346,020 (63,346,020)
(29,953,958,898) (13,378,522,209)
2,145,885,922 (36,541,266,888)
9,853,107,180
(579,160,603) 579,160,603
9,964,521,446 (10,368,921,759)
(18,359,366,113) (49,919,789,093)
(25,231,347,654) 46,912,620,882
16,636,705,973
(25,231,347,654) 30,275,914,909
(189,112,000)
47,278,000
(25,231,347,654) 30,134,080,909
ssification Balance as restated
USD IDR Rate USD
6,265,708,709
13,297,506,779
-
276,032,168
-
18,470,563
-
-
19,857,718,219
37,009,097,362
-
1,475,035,108,312
545,394,120
16,223,000
1,512,605,822,794
1,532,463,541,013
31,748,119,005
-
41,680,032,277
54,668,579
227,962,355
5,000,000,000
43,774,267,521
125,599,685
122,610,649,422
304,286,273,915
41,868,000
932,596,000
242,110,146,404
547,370,884,319
669,981,533,741
68,500,000,000
731,168,507,272
62,813,500,000
862,482,007,272
1,532,463,541,013
176,676,427,104
22,636,167,181
154,040,259,923
6,451,824,465
147,588,435,458
-
(43,332,481,107)
-
-
(34,395,380,966)
9,853,107,180
-
(404,400,313)
(68,279,155,206)
79,309,280,252
16,636,705,973
62,672,574,279
(189,112,000)
47,278,000
62,530,740,279
0
2015
As previously reported
IDR Rate USD
4,078,522,876
-
5,766,100,035
1,585,176,636
82,364,579
11,512,164,126
-
-
-
6,307,332,255
485,675,296,179
2,342,000,000
494,324,628,434
505,836,792,560
73,055,149,658
32,032,428
73,087,182,086
329,965,731,500
329,965,731,500
403,052,913,586
68,500,000,000
(28,529,713,226)
62,813,592,200
102,783,878,974
505,836,792,560
9,238,842,626
(9,238,842,626)
54,302,023
-
(995,017,511)
(33,239,741)
34,277,000
(939,678,229)
(10,178,520,855)
(10,178,520,855)
(10,178,520,855)
2015
Adjustment/Reclassification
IDR Rate USD
(1,585,176,636)
(1,585,176,636)
-
9,774,607,389
1,415,864,233,447
(5,663,116,466)
(485,675,296,179)
1,585,176,636
935,885,604,827
934,300,428,191
38,719,812,908
(27,985,424,054)
8,500,000
29,961,110,064
125,599,685
40,829,598,603
(29,961,110,064)
167,472,000
576,269,000
225,520,718,432
196,303,349,368
237,132,947,971
697,167,480,219
697,167,480,219
934,300,428,190
375,467,235,493
100,911,615,745
274,555,619,748
(315,336,796)
274,870,956,544
(34,907,016,694)
112,381,701,001
33,239,741
(33,239,743)
77,474,684,305
352,345,640,849
85,681,923,767
266,663,717,082
(17,455,000)
4,363,750
266,650,625,832
Balance as restated
IDR Rate USD
4,078,522,876
-
-
5,766,100,035
-
82,364,579
-
-
9,926,987,490
-
9,774,607,389
1,415,864,233,447
644,215,789
-
3,927,176,636
1,430,210,233,261
1,440,137,220,751
1
38,719,812,908
45,069,725,604
32,032,428
8,500,000
29,961,110,064
125,599,685
113,916,780,689
300,004,621,436
167,472,000
576,269,000
225,520,718,432
526,269,080,868
640,185,861,557
68,500,000,000
668,637,766,993
62,813,592,200
799,951,359,193
1,440,137,220,750
375,467,235,493
100,911,615,745
274,555,619,748
8,923,505,830
265,632,113,918
54,302,023
(34,907,016,694)
-
-
-
111,386,683,490
-
-
1,037,257
76,535,006,076
342,167,119,994
85,681,923,767
256,485,196,227
(17,455,000)
4,363,750
256,472,104,977
-
PT Digital Money Indonesia
Cash Flow Support
December 31, 2015
2017 2016
Revenues 10,341,031 13,258,800
Cost of Revenues (855,182) (1,703,064)
Gross Profit 9,485,849 11,555,736
Operating expenses
Selling expenses
General and administration expenses (580,388) (484,141)
Total operating expenses (580,388) (484,141)
Operating Profit (loss) 8,905,461 11,071,595
Other Income (Expenses)

Foreign exchange differentials - net (7,836) 160,863
Interest income 549,715 4,763
Financial expenses (4,349,012) (3,268,481)
Finance costs (177,315) -
Bank provision (21,045) (42,879)
Write off receivable (18,406) -
Insurance claim - 737,728
Gain (loss) from sale of fixed assets 1,124 -
Others - net (8,660) 7,192
Total (4,031,435) (2,400,814)
Profit before income tax 4,874,026 8,670,781

Current tax
Deferred tax (1,247,504) (1,250,188)
NET INCOME 3,626,522 7,420,593
Other Comprehensive Income

Reamesurement of employben (4,345) (14,211)
Deferred tax expense 1,086 3,553
CTA 303,343 (1,206,555)
Total Comprehensive Loss 3,926,606 6,203,380

- (0)
Cash and cash equivalents 811,079 466,337

Trade receivables 2,185,174 989,692
Other receivables - Third parties 3,311 20,544
Advance and prepayments 15,909 1,375
Financial asset from concession project 1,397,420 -
Prepayment - -
Other current assets 139,370 -
Total Current Assets 4,552,263 1,477,948
Fixed assets - cost 186,554 120,312

Acc. Depreciation (97,612) (79,720)
Other receivables - related parties 5,293,814 2,754,473

Financial asset from concession project 109,704,637 109,782,309
Other noncurrent assets 155 1,207
Total Non-Current Assets 115,087,548 112,578,581
Total Assets 119,639,811 114,056,529

0 (0)
Trade payable 1,519,718 2,362,914

Other payable
Related Parties 204,864 3,102,116
Third Party -
Accrued expenses 269,094 16,967
Taxes payable 6,621 4,069
Short-term loan - 372,135
Bank loans 3,199,592 3,257,983
Consumer financing loan 17,798 9,348
Total Current Liabilities 5,217,687 9,125,532

current maturities:
Bank loans 26,969,837 22,647,088
Post-employment benefit 87,390 69,410
Deferred tax liabilities 19,101,888 18,019,510
Total Non-Current Liabilities 46,182,982 40,739,124
Total Liabilities 51,400,669 49,864,656
(0) -
Capital stock 11,290,530 6,616,184

Additional paid in capital - 4,553,683
Cumulative Translation Adjustment 7,713,743 7,410,400
RE 49,234,869 45,611,606
Total Equity 68,239,142 64,191,873
Total Liabilities & Equity 119,639,811 114,056,529

0 -
Breakdown of Tax Payable

Art 21
VAT out
PP 46
Withholding-PPH 4(2)
Taxes Payable - Withholding-PPH 23
PP 46 payment
Breakdown of Cash & cash equivalents:

Cash on hand 806 1,802
Cash in banks 810,274 464,536
Cash equivalents - -
811,079 466,337
Breakdown of depreciation expense:

General & Administration
Acquired Fixed Assets 74,620 9,168
Sold Fixed Assets:

Sales proceeds 15,000,000
Cost 100,000,000
Accumulated Depreciation (100,000,000)
Net Book Value - -
Gain (loss) on sale of FA 15,000,000 -
Control dgn PL - -
Miscellaneous
Other Income
Interest income 549,715
Forex (7,836)
Others (8,660)
Total Other Income 533,219
Other Expense
Interest expense (4,349,012)
Pinalty charges (177,315)
Provision fee (21,045)
Amortization costs of bank loans
Write off receivables (18,406)
Total Other Expense (4,565,778)
Total Other Income (expense) (4,032,559)

14,998,876
Cash On Hand (in org, currency)

Cash In Bank (in org, currency)
Bank Revaluations
Unrealised Currency Gains
Realised Currency Gains
Unrealized Forex
Total Forex - -
Bank Administration
Interest Tax
Interest Income
Interest Income - Net
Reversed component A (4,475,279)

Labor 162,150
Salaries, allowance and bonuses 168,499
330,649

General and administrative 26,349
Non-Cash Cash Receipt Cash Payments to
Movements Transactions from Customers Contractors, Suppliers and Others

10,341,031
(693,032)
(26,349) (371,105)
(14,435)
Windows User:
DIFFERENT EMPLOBEN
801 (8,637)
(4,651)
(177,315)
(21,045)
(18,406)
3,702
(1,247,504)
(4,345)
1,086
303,343
(344,742)
(1,195,482) (1,195,482)
17,233 18,406 (1,173)
(14,534) (14,534)
(1,397,420) (1,397,420)
-
(139,370) (19,478)
(66,242) 8,377
17,892 26,349 (8,456)
(2,539,341)
77,672 77,672
1,052 1,052
(843,196) (843,196)
(2,897,252)
-
252,127 252,127
2,552 2,552
(372,135)
(58,391)
8,450
4,322,749 (173,708)
20,751
17,980 17,980
1,082,378 1,246,418 (164,040)
4,674,346
(4,553,683)
303,343
3,623,263
- 7,825,801 (1,929,215)
-
-
-
-
-
(996)
345,738
-
344,742
- OPEX
65,452
15,000,000
100,000,000
(100,000,000)
-
15,000,000
-
-
-
-
-
-
-
-
-
-
-
Cash Payments Cash Payments Payment Cash Collateral Receipt of Interest
to employees of Taxes for penalties Income
(162,150)
(168,499)
549,715
(119,893)
(535,134)
(330,649) - - (119,893) 14,581
5,460,625
Proceeds from Acquisitions of Additions of Addition
sales of fixed assets Fixed Assets Financial concession project in other assets
1,124
(74,620)
44,802
1,124 (29,818) - -
(28,694)
Proceeds Issuance of Long term loan
Additional share capital Proceeds Loan repayment Payments of provision
(12,362)
372,135
(372,135)
(58,391)
34,041,704 (28,714,675) (830,571)

4,674,346
(4,553,683)
120,663 34,041,704 (28,773,067) (842,933)

Additions in Consumer Payment of Consumer Cash Dividend Cash Payments
Financing Payables Financing Payables Receipts of Interest
(4,344,361)
445,612
106,658 (98,208)
(24,051)
106,658 (122,259) - (3,898,749)
Cash receipts Payment from/to Others
(payments) from RP from related parties

-
-
-
-
-
-
0
-
-
-
-
-
-
-
-
-
-
-
716,877
-
-
-
-
-
-
-
-
(2,004,207) -
-
- (3,342,864) -
- -
-
-
-
-
-
-
-
-
-
-
-
-
(303,343)
303,343
- (5,347,072) - 716,877
(4,715,055) 716,877 344,742

0
372,135
Cash Flow Support
December 31, 2015
2017 2016
Revenues 138,764,257,874 176,676,427,104
Cost of Revenues (11,430,799,605) (22,636,167,181)
Gross Profit 127,333,458,269 154,040,259,923
Operating expenses
Selling expenses
General and administration expenses (7,754,628,923) (6,451,824,465)
Total operating expenses (7,754,628,923) (6,451,824,465)
Operating Profit (loss) 119,578,829,346 147,588,435,458

Foreign exchange differentials - net 12,413,138,191 (34,395,380,966)
Interest income 7,357,631,392 63,346,020

Financial expenses (58,186,342,748) (43,332,481,107)
Finance costs (2,373,204,365) -
Bank provision (274,339,869) (562,500,000)
Write off receivable (246,353,963) -
Insurance claim - 9,853,107,180
Gain (loss) from sale of fixed assets 15,000,000 -
Others - net (116,073,386) 94,753,667
Total (41,410,544,748) (68,279,155,206)
Profit before income tax 78,168,284,598 79,309,280,252

Current tax
Deferred tax (16,696,770,272) (16,636,705,973)
NET INCOME 61,471,514,326 62,672,574,279

Reamesurement of employben (58,151,000) (189,112,000)
Deferred tax expense 14,537,750 47,278,000
Total Comprehensive Loss 61,427,901,076 62,530,740,279

- 0
Cash and cash equivalents 10,988,501,298 6,265,708,709
Trade receivables 29,604,742,300 13,297,506,779
Other receivables - Third parties 44,859,563 276,032,168
Advance and prepayments 215,526,307 18,470,563
Financial asset from concession project 18,932,246,280 -
Prepayment - -
Other current assets 1,888,190,351 -
Total Current Assets 61,674,066,099 19,857,718,219
Fixed assets - cost 2,527,437,489 1,616,491,490

Acc. Depreciation (1,322,455,629) (1,071,097,370)
Other receivables - related parties 71,720,594,632 37,009,097,362

Financial asset from concession project 1,486,278,425,953 1,475,035,108,312
Other noncurrent assets 2,100,000 16,223,000
Total Non-Current Assets 1,559,206,102,445 1,512,605,822,794
Total Assets 1,620,880,168,544 1,532,463,541,013

- -
Trade payable 20,589,141,335 31,748,119,005

Other payable
Related Parties 2,775,497,463 41,680,032,277
Third Party - -
Accrued expenses 3,645,680,694 227,962,355
Taxes payable 89,707,008 54,668,579
Short-term loan - 5,000,000,000
Bank loans 43,348,068,245 43,774,267,521
Consumer financing loan 241,123,600 125,599,685
Total Current Liabilities 70,689,218,345 122,610,649,422

current maturities:
Bank loans 365,387,358,092 304,286,273,915
Post-employment benefit 1,183,953,000 932,596,000
Deferred tax liabilities 258,792,378,926 242,110,146,404
Total Non-Current Liabilities 625,687,041,851 547,370,884,319
Total Liabilities 696,376,260,196 669,981,533,741

- -
Capital stock 131,907,500,000 68,500,000,000

Additional paid in capital - 62,813,500,000
RE 792,596,408,348 731,168,507,272
Total Equity 924,503,908,348 862,482,007,272

Total Liabilities & Equity 1,620,880,168,544 1,532,463,541,013
- -

Art 21
VAT out
PP 46
PP 46 payment

Cash on hand 10,913,634 24,208,098
Cash in banks 10,977,587,665 6,241,500,611
Cash equivalents - -
10,988,501,298 6,265,708,709

Acquired Fixed Assets 1,010,946,000 123,180,400
Sold Fixed Assets:

Sales proceeds 15,000,000
Cost 100,000,000
Accumulated Depreciation (100,000,000)
Net Book Value - -
Control dgn PL - -
Miscellaneous
Other Income
Interest income 7,357,631,392
Forex 12,413,138,191
Others (116,073,386)
Total Other Income 19,654,696,197
Other Expense
Interest expense (58,186,342,748)
Pinalty charges (2,373,204,365)
Provision fee (274,339,869)
Amortization costs of bank loans
Write off receivables (246,353,963)
Total Other Expense (61,080,240,945)
Total Other Income (expense) (41,425,544,748)

-

Bank Revaluations
Unrealized Forex
Total Forex - -
Bank Administration
Interest Tax
Interest Income
Interest Income - Net
Breakdown of Cash and Cash Equivalents

Cash on hand 10,913,634
###
Cash in banks 10,977,664,641
###
Cash equivalents -###
Overdraft facility (5,000,000,000)
###
5,988,578,274
###
Non-cash interest expense RP

ESS 6,037,155,190
Non-cash interest expense Accrued 258,189,917
6,295,345,107
138,764,257,874
(9,264,613,207)
(351,358,258) (4,958,543,117)
(193,206,000)
12,004,856,909 408,281,282
ihsan:
ihsan: trade payable
Financial asset from
concession
(2,373,204,365)
(274,339,869)
(246,353,963)
49,385,145
(16,696,770,272)
(58,151,000)
14,537,750
(4,722,792,589)
(16,307,235,521) (16,307,235,521)
231,172,605 246,353,963 (15,181,358)
(197,055,744) (197,055,744)
(18,932,246,280) (18,932,246,280)
-
(1,888,190,351) (263,886,761)
(910,945,999)
251,358,259 351,358,258
(34,711,497,270)
(11,243,317,641) (12,004,856,909) 761,539,268
14,123,000 14,123,000
(11,158,977,670) (11,158,977,670)
(38,904,534,814)
-
3,417,718,339 3,159,528,422
35,038,429 35,038,429
(5,000,000,000)
(426,199,276)
115,523,915
61,101,084,177 (2,353,393,826)
281,483,833
251,357,000 251,357,000
16,682,232,522 16,682,232,522
63,407,500,000
(62,813,500,000)
61,427,901,076
- 104,286,315,341 (27,192,839,639)
-
-
-
-
-
(13,294,464)
4,736,087,054
-
4,722,792,589
- OPEX
887,765,600
15,000,000
100,000,000
(100,000,000)
-
15,000,000
-
-
-
-
-
-
-
-
-
-
-
Cash Payments Cash Payments Payment Cash Collateral Receipt of Interest
to employees of Taxes for penalties Income
(2,166,186,398) -
(2,251,521,548) -
ihsan:
trade payable
7,357,631,392
(1,624,303,590)
(7,249,991,464)
(4,417,707,946) - - (1,624,303,590) 107,639,928
71,159,104,094
Proceeds from Proceeds from Acquisitions of
Disposal of Fixed Assets sales of fixed assets Fixed Assets
15,000,000
(1,010,946,000)
606,978,300
- 15,000,000 (403,967,700)
Additions of Addition Proceeds Issuance of Long term loan
Financial concession project in other assets Additional share capital Proceeds
461,197,000,000
63,407,500,000
(62,813,500,000)
- - 594,000,000 461,197,000,000
(388,967,700)
Long term loan Cash Payments Cash receipts
Loan repayment Payments of provision of Interest (payments) from RP
(58,186,342,748)
(165,458,531)
5,000,000,000
6,037,155,190 -
-
258,189,917
(5,000,000,000)
(426,199,276)
(386,489,948,334) (11,252,573,663)
(386,916,147,610) (11,418,032,194) (51,890,997,641) -
Cash Receipt (Payment) from/toAdditions in Consumer Payment of Consumer Others
from related parties Financing Payables Financing Payables
(27,461,505,806)
-
(44,941,690,004)
1,445,000,000 (1,329,476,085)
(325,494,467)
(72,403,195,810) 1,445,000,000 (1,654,970,552) -
(61,047,343,807)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,722,792,589
-
-
-
-
-
-
(100,000,001)
99,999,999
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(0)
9,722,792,587
9,722,792,587 4,722,792,589 4,999,999,997

0
19 Jan 201BM/BRI-5305/17/01/001
17 Feb 201BM/UOB-IDR/17/02/001
15 Mar 20 BM/UOB-IDR/17/03/001
19 Apr 201BM/UOB-IDR/17/04/002
17 May 20BM/UOB-IDR/17/05/001
14 Jun 201BM/UOB-IDR/17/06/001
13 Jul 201 BM/UOB-IDR/17/07/001
10 Aug 20 BM/UOB-IDR//17/08/001
19 Sep 201BM/UOB-IDR/17/09/001
20 May 20BM/BRI-5305/16/05/001
16 Jun 201BM/BRI-5305/16/06/001
21 Jul 201 BM/BRI-5305/16/07/001
15 Aug 20 BM/BRI-5305/16/08/001
15 Sep 201BM/BRI-5305/16/09/001
17 Oct 201BM/BRI-5305/16/10/001
11 Nov 20 BM/BRI-5305/16/11/001
15 Dec 20 BM/BRI-5305/16/12/001
24 Jan 201BK/BCA-IDR/17/01/050
24 Jan 201BK/BCA-IDR/17/01/051
25 Jan 201BK/BCA-IDR/17/01/057
22 Feb 201BK/BCA-IDR/17/02/065
23 Mar 20 BK/BCA-IDR/17/03/056
23 Mar 20 BK/BCA-IDR/17/03/057
31 Mar 20 JV 17/03/016
21 Apr 201BK/BCA-IDR/17/04/033
21 Apr 201BK/BCA-IDR/17/04/034
23 May 20BK/BCA-IDR/17/05/034
21 Jun 201BK/BCA-IDR/17/06/036
21 Jul 201 BK/BCA-IDR/17/07/019
08 Sep 201BK/BCA-IDR/17/09/010
19 Sep 201BK/BCA-IDR/17/09/041
20 Sep 201BK/BCA-IDR/17/09/045
31 Oct 201BK/BCA-IDR/17/10/058
30 Nov 20 BK/BCA-IDR/17/11/048
20 Dec 20 BK/BCA-IDR/17/12/023
20 Dec 20 BK/BCA-IDR/17/12/028
20 Dec 20 BK/BCA-IDR/17/12/029
21 Dec 20 BK/BCA-IDR/17/12/031
21 Dec 20 BK/BCA-IDR/17/12/032
21 Dec 20 BK/BCA-IDR/17/12/033
21 Dec 20 BK/BCA-IDR/17/12/034
29 Dec 20 BK/BCA-IDR/17/12/060
29 Dec 20 BK/BCA-IDR/17/12/061
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik Des 16
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik bulan Januari 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik bulan Februari 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik bulan Maret 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik bulan April 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik Bulan Mei 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik Bulan Juni 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik bulan Juli 17
(PIUTANG DAGANG / USAHA) Setoran dari PLN atas Penjualan Listrik bulan September 17
Setoran dr PLN atas Penjualan Listrik bulan April 16

Penjualan Listrik bulan Mei 16
Setoran dr PLN atas penj listrik bulan Juni 16
Setoran dr PLN atas Penjualan Listrik Bulan Juli 2016
Setoran dr PLN atas penjualan Listrik Agustus 2016
Setoran dr PLN atas Penjualan Listrik Sept 16
Setoran dari PLN atas Penjualan Listrik Okt 16
Setoran dari PLN atas Penjualan Listrik Nov 16
Interest expense cash

Bunga Pinjaman an. Bp. Kioe Sie Hok periode 23/12/16 - 23/01/17
Kekurangan Pembayaran Bunga Pinjaman an.PT.GM ( BK/BCA-IDR/15/12/076 )
Bunga Pinjaman Dana Ibu Yohana periode 01/01/17 - 31/01/17
Bunga Pinjaman Dana an. Bp. Kioe Sie Hok periode 23/01/17 - 23/02/17
Bunga Pinjaman an. BP.Kioe Sie Hok periode 23/02/17 - 23/03/17
Bunga Pinjaman an.Bu Yohana Belladona periode 31/01/17 - 31/03/17
Adj. By.Bunga Pinj.Tomang, By penilaian Pinj. Tomang, Bunga Pinj.Jeanny M.+ LILI
Bunga pinj ke PT.Graha Meruya periode 17/08/14 - 17/09/14
Bunga Pinjaman an. Kioe Sie Hok JT. 23/04/17
Bunga Pinjaman an. Bp. Kioe Sie Hok Periode 23/04/17 - 23/05/17
Bunga Pinjaman Dana an. Bp. Kioe Sie Hok
Bunga Pinjaman an. Bp. Kioe Sie Hok JT 23/07/17 ( 3,6 M )
Bunga Pinjaman Dana an. Bp. Kioe Sie Hok JT 30/08/17
Bunga Pinjaman an. Bp. Wilson M
Bunga Pinjaman Dana an. Bp. Kioe Sie Hok peride 30/08/17 - 30/09/17
Bunga Pinjaman Dana Bp. Kioe Sie Hok
Bunga Pinjaman Dana an. Kioe Sie Hok periode 31/10/17 - 30/11/17
Biaya Bunga Pinjaman PT.CAP
Biaya Bunga Pinjaman ke P.Henry M (1)
Biaya Bunga pinjaman ke P.Johan Maknawi (5)
Pengembalian Pinjaman Dana PT.CAP atas Bunga Pinjaman
Pengembalian Pinjaman Dana ke PT.Graha Meruya ( Bunga Pinjaman )
Pengembalian Pinjaman Dana ke PT.Graha Meruya ( Bunga Pinjaman )
Pengembalian Pinjaman dana ke PT.CAP ( Bunga Pinjaman )
Bunga Pinjaman Dana an. Saphira Devi Periode 28/11/17 - 29/12/17
Bunga Pinjaman Dana an. Ricardo Juanito Karjono Periode 28/11/17 - 29/12/17
13,297,506,779
12,386,114,079
10,970,933,369
12,312,231,500
14,844,365,200
13,910,128,100
8,752,567,600
7,735,606,300
10,586,679,700
3,420,823,549
6,667,605,754
10,043,181,429
9,058,846,667
8,372,569,775
8,923,962,553
8,917,261,258
12,070,669,308
37,200,000
7,789,080
144,948,612
37,200,000
33,600,000
30,483,333
1,261,353,150
17,000,000
37,200,000
36,000,000
37,200,000
36,000,000
23,400,000
70,115,000
24,180,000
24,180,000
23,400,000
1,087,295,143
6,074,473,667
196,676,250
2,647,945,810
3,295,832,805
417,113,095
642,566,635
40,000,000
40,000,000
16,323,152,580
Cash Flow Support
December 31, 2015
2016 2015
Revenues 176,676,427,104 375,467,235,493
Cost of Revenues (22,636,167,181) (100,911,615,745)
Gross Profit 154,040,259,923 274,555,619,748
Operating expenses
Selling expenses
General and administration expenses (6,451,824,465) (8,923,505,830)
Total operating expenses (6,451,824,465) (8,923,505,830)
Operating Profit (loss) 147,588,435,458 265,632,113,918

Foreign exchange differentials - net (34,395,380,966) 111,386,683,490
Interest income 63,346,020 54,302,023

Financial expenses (43,332,481,107) (34,907,016,694)
Finance costs - -
Biaya provisi (562,500,000) -
Insurance claim 9,853,107,180
Gain on disposal of FA - -
Write off receivable - -
Others - net 94,753,667 1,037,257
Total (68,279,155,206) 76,535,006,076

- -
Profit before income tax 79,309,280,252 342,167,119,994

Current tax
Deferred tax (16,636,705,973) (85,681,923,767)
NET INCOME 62,672,574,279 256,485,196,227

Reamesurement of employben (189,112,000) (17,455,000)
Deferred tax expense 47,278,000 4,363,750
Total Comprehensive Loss 62,530,740,279 256,472,104,977

0 -
Cash and cash equivalents 6,265,708,709 4,078,522,876

Trade receivables 13,297,506,779 -
Other receivables - Third parties 276,032,168 5,766,100,035
Advance and prepayments 18,470,563 82,364,578
Financial asset from concession project - -
Prepaid taxes - -
Total Current Assets 19,857,718,219 9,926,987,489
Fixed assets - cost 1,616,491,489 1,493,311,089

Acc. Depreciation (1,071,097,369) (849,095,300)
Other receivables - related parties 37,009,097,362 9,774,607,389

Financial asset from concession project 1,475,035,108,312 1,415,864,233,447
Other noncurrent assets 16,223,000 3,927,176,636
Total Non-Current Assets 1,512,605,822,794 1,430,210,233,261
Total Assets 1,532,463,541,013 1,440,137,220,750

- -
Trade payable 31,748,119,005 38,719,812,908

Other payable
Related Parties 41,680,032,277 45,069,725,604
Third Party -
Accrued expenses 227,962,355 8,500,000
Taxes payable 54,668,579 32,032,428
Short-term loan 5,000,000,000 -
Bank loans 43,774,267,521 29,961,110,064
Total Current Liabilities 122,610,649,422 113,916,780,689

current maturities:
Bank loans 304,286,273,915 300,004,621,436
Post-employment benefit 932,596,000 576,269,000
Deferred tax liabilities 242,110,146,404 225,520,718,432
Total Non-Current Liabilities 547,370,884,319 526,269,080,868
Total Liabilities 669,981,533,741 640,185,861,557

- -
Capital stock 68,500,000,000 68,500,000,000

Additional paid in capital 62,813,500,000 62,813,592,200
RE 731,168,507,272 668,637,766,993
Total Equity 862,482,007,272 799,951,359,193
Total Liabilities & Equity 1,532,463,541,013 1,440,137,220,750

- -

Art 21
VAT out
PP 46
PP 46 payment

Cash on hand
Cash in banks
Cash equivalents
- -

Acquired Fixed Assets
Sold Fixed Assets:

Sales proceeds
Cost
Accumulated Depreciation
Net Book Value
Gain (loss) on sale of FA
Loss on disposal of FA (PL)
Control dgn PL
Bank Revaluations 90,839,897 (193,841,200)

Trade payable revaluation (2,236,725,819)
Revenue 37,819,198,218
Revenue component A 1,131,025,005
Revenue interest income (889,083,019)
Total Forex 35,915,254,281
Reversed component A (44,417,904,796)

Revenue from concession project 83,200,923,460
Interest income 56,929,123,091
Cost of Construction (16,381,322,464)
Breakdown of Cash and Cash Equivalents 2016 2015

Cash on hand 24,208,098### 34,715,449
Cash in banks 6,315,246,134### 4,048,552,036
Cash equivalents -### -
Overdraft facility (5,000,000,000)
### -
1,339,454,232
### 4,083,267,485
forex (37,823,349,987)
95,712,141,755 80,964,285,349
(21,185,159,833)
(222,002,069) (3,900,445,176)
(167,215,000)
ihsan:
reval contractor payable
2,236,725,819 ihsan:
(37,823,349,987) revenue adjustment
(1,131,025,005)
889,083,019
(90,839,897)
(562,500,000)
94,753,667
(16,636,705,973)
(189,112,000)
47,278,000
(2,187,185,833)
(13,297,506,779) (13,297,506,779)
5,490,067,867 5,490,067,867
63,894,015 63,894,015
- -
-
(123,180,400)
222,002,069 222,002,069
(27,234,489,973)
(59,170,874,865) (59,170,874,865)
3,910,953,636 2,242,000,000 1,668,953,636
(6,971,693,903) (2,236,725,819) (4,734,968,084)
(3,389,693,327)
-
219,462,355 219,462,355
22,636,151 22,636,151
5,000,000,000
13,813,157,457
-
4,281,652,479 (2,242,000,000)
(125,604,000)
356,327,000 356,327,000
16,589,427,972 16,589,427,972
-
(92,200) (92,200)
62,530,740,279
(1,524,025,083) 67,666,778,570 (22,914,237,499)

191,858,277
-
-
-
-
-
- OPEX
-
-
-
-
-
-
-
284,681,097
-
-
35,915,254,281
Cash Payments Cash Payments Insurance Receipt of Interest
to employees of Taxes claims Income
(1,451,007,348) -
(2,162,162,220) -
63,346,020
9,853,107,180
(3,613,169,568) - 9,853,107,180 63,346,020
51,055,824,703
Disposal of Fixed Assets Fixed Assets Financial concession project in other assets
ihsan:
Financial asset
from concession
(123,180,400)
- (123,180,400) - -
(123,180,400)
Proceeds Issuance of Cash receipts Cash receipts Short term loan
Additional share capital (payments) from TP (payments) from RP Proceeds
(5,000,000,000)
(27,234,489,973)
(3,389,693,327)
-
5,000,000,000
- - (30,624,183,300) -
Short term loan Long term loan Consumer financing payable
Loan repayment Proceeds Loan repayment Proceeds
13,813,157,457
42,359,762,543 (35,836,110,064)
- 56,172,920,000 (35,836,110,064) -
nsumer financing payable Cash Dividend Payment from/to Cash Payments Others
Loan repayment Receipts from related parties of Interest
(43,332,481,107)
-
-
(125,604,000)
(125,604,000) - - (43,332,481,107) -
(53,745,458,471)
-
-
-
-
(1,524,025,084)
-
-
-
-
-
-
-
-
-
-
-
-
(2,812,814,167)
-
-
-
-
-
-
-
-
(0)
-
-
-
-
-
-
-
-
-
-
-
-
0
-
-
-
-
-
0
(4,336,839,251)
(2,812,814,168) (2,812,814,167) (1)

(1,524,025,083)
Cash Flow Support
December 31, 2015
2016 2015
Revenues 13,258,800 28,036,744
Cost of Revenues (1,703,064) (7,535,233)
Gross Profit 11,555,736 20,501,511
Operating expenses
Selling expenses
General and administration expenses (484,141) (664,832)
Total operating expenses (484,141) (664,832)
Operating Profit (loss) 11,071,595 19,836,679

Interest income 4,763 4,065
Financial expenses (3,268,481) (2,606,563)
Gain (loss) from foreign exchange 160,863 (72,640)
Gain (loss) from sale of fixed assets - -
Finance costs - -
Biaya provisi (42,879) -
Insurance claim 737,728
Gain on disposal of FA - -
Write off receivable - -
Others - net 7,192 (175)
Total (2,400,814) (2,675,313)

- -
Profit before income tax 8,670,781 17,161,366

Current tax
Deferred tax (1,250,188) (6,398,008)
NET INCOME 7,420,593 10,763,358

Reamesurement of employben (14,211) (1,303)
Deferred tax expense 3,553 326
CTA (1,206,555) 4,033,711
Total Comprehensive Loss 6,203,380 14,796,092
(0) (0)
Cash and cash equivalents 466,337 295,652

Trade receivables 989,692 -
Other receivables - Third parties 20,544 417,985
Advance and prepayments 1,375 5,971
Financial asset from concession project - -
Prepaid taxes - -
Total Current Assets 1,477,948 719,608
Fixed assets - cost 120,311 108,250

Acc. Depreciation (79,719) (61,551)
Other receivables - related parties 2,754,473 708,562

Financial asset from concession project 109,782,309 102,636,044
Other noncurrent assets 1,207 284,681
Total Non-Current Assets 112,578,581 103,675,986
Total Assets 114,056,529 104,395,594

(0) -
Trade payable 2,362,914 2,806,801

Other payable
Related Parties 3,102,116 3,267,106
Third Party - -
Accrued expenses 16,967 616
Taxes payable 4,069 2,322
Short-term loan 372,135 -
Bank loans 3,257,983 2,171,882
Total Current Liabilities 9,125,532 8,257,832

current maturities:
Bank loans 22,647,088 21,747,345
Post-employment benefit 69,410 41,774
Deferred tax liabilities 18,019,510 16,348,005
Total Non-Current Liabilities 40,739,124 38,149,264
Total Liabilities 49,864,656 46,407,096

- -
Capital stock 6,616,184 6,616,184

Additional paid in capital 4,553,683 4,553,689
Cumulative Translation Adjustment 7,410,400 8,616,954
RE 45,611,606 38,201,671
Total Equity 64,191,873 57,988,499
Total Liabilities & Equity 114,056,529 104,395,594

- 0

Art 21
VAT out
PP 46
PP 46 payment

Cash on hand
Cash in banks
Cash equivalents
- -

Acquired Fixed Assets
Sold Fixed Assets:

Sales proceeds
Cost
Accumulated Depreciation
Net Book Value
Gain (loss) on sale of FA
Loss on disposal of FA (PL)
Control dgn PL
Bank Revaluations - -
Trade payable revaluation
Revenue -
Revenue component A -
Revenue interest income -
Total Forex -
Reversed component A (3,356,460)

Revenue from concession project 6,200,847
Cost of Construction (1,230,995)
Salaries
Labor 109,490
Salaries, allowance and bonuses 329,102
438,592
7,146,265 6,112,535
(1,593,574)
(16,703) (305,474)
160,863
(42,879)
7,192
(1,250,188)
(14,211)
3,553
(1,206,555)
(170,685)
(989,692) (989,692)
397,441 397,441
4,596 4,596
- -
-
(12,061)
18,168 16,703 1,465
(2,045,911)
(7,146,265) (7,146,265)
283,474 162,523 120,952
(443,887) (443,887)
(164,990)
-
16,351 16,351
1,747 1,747
372,135
1,086,101
243
899,743 (162,523) 576,731

(9,024)
27,636 27,636
1,671,505 1,246,635 424,870
(0)
(6) (6)
(1,206,554)
7,409,935
0 5,122,843 (1,866,743)
-
-
-
-
-
- OPEX
-
-
-
-
-
-
-
-
-
-
-
Cash Payments Cash Payments Insurance Receipt of Interest
to employees of Taxes claims Income
(109,490) -
(161,964) -
4,763
737,728
(271,453) - 737,728 4,763
3,727,137
Disposal of Fixed Assets Fixed Assets Financial concession project in other assets
(12,061)
- (12,061) - -
(12,061)
Proceeds Issuance of Short term loan Long term loan
Additional share capital Proceeds Loan repayment Proceeds
(372,135)
372,135
1,086,101
3,152,706
- - - 4,238,807
Long term loan Consumer financing payable Cash receipts
Loan repayment Proceeds Loan repayment (payments) from TP
-
243
(2,667,171)
(9,024)
(2,667,171) - (8,781) -
Cash Payments Cash receipts
of Interest (payments) from RP
-
-
-
-
-
-
-
-
-
(3,268,481) -
-
-
- -
-
-
-
-
-
-
-
-
-
-
(201,450)
-
-
-
-
-
-
-
(2,045,911) -
-
-
-
(164,990) -
-
-
-
-
-
-
-
-
-
-
-
0
-
1,206,554
(1,206,555)
(3,268,481) (2,210,901) (201,451)
(3,916,527) (201,451) (201,450)

0
Capital:
PERSEROAN TERBATAS • The Capital is Rp 1.100.000.000 divided into
PT. Energi Sakti Santosa • From the shares above have been taken out a
No: 2
Date : January 7, 2008 1
Notary : Mardiana Karlini Hutagalung, S.H. 2
3
PERNYATAAN KEPUTUSAN PEMEGANG SAHAM Agreed Mr. Irianto Maralatan Batubara to sell 1
PT. Energi Sakti Santosa Agreed Mr. Hendro Sidabutar to sell 198 share
No: 10 Agreed Mr. Irianto resignment as The main co
Date : March 16, 2009 So that the arrangement of the shareholders w
Notary : Mardiana Karlini Hutagalung, S.H.
a.
b.
PERNYATAAN KEPUTUSAN PEMEGANG SAHAM Agreed Muti Yuliarta Rotua to sell 107 shares
PT. Energi Sakti Santosa Agreed Mulia Sakti Romelo Sitohang to sell 39
No: 7 So that the arrangement of the shareholders w
Date : March 2, 2010
Notary : Ir Rusli, SH a.
b.
PERNYATAAN KEPUTUSAN PEMEGANG SAHAM Agreed to issued aditional 77.000 shares amo
PT. Energi Sakti Santosa So that the arrangement of the shareholders w
No: 2 a.
Date : March 12, 2012 b.
Notary : Ir Rusli, SH c.
d.
e.
Notarial Deed No 06 Agreed to sell amounting 508 shares which is
PERSEROAN TERBATAS
PT. Energy Sakti Sentosa then the composition of shareholders as follow
Date :November 13, 2014 Name
Notary : Ir. Rusli, S.H. PT Citra Alam Pratama
No: AHU-41816.40.22.2014 Mr. Insiyur Rusli Hutab
Mengenai: PERNYATAAN KEPUTUSAN RAPAT Mr. Mulia Sakti Romel
Ms. Muti Yuliarta Rotu
Mrs. Remida Nainggol
Total
PERNYATAAN KEPUTUSAN PEMEGANG SAHAM Agreed PT Alam Semesta Permai to sell his 10.374 of it's
PT. Energi Sakti Santosa Ms. Rusita 3.175 shares
No: 11 Mrs. Myrna Agustin Annamarie rumengan 3.78
Date : December 12, 2014 Mr. Rusmin cahyadi 1.579 shares
Notary : Ir Rusli, SH Mr. Jimmy Chandra 1.579 shares
Mr. Djoni Arijanto Agung 631 shares
So that the arrangement of the shareholders will be as fol

a. PT Citra Alam Pratama
b. Mr. Insinyur Rusli Hutabarat
c. Mr. Mulia Sakti Romel
d. Ms. Muti Yuliarta Rotua
e. Mrs. Remida Nainggolan
f. Ms. Rusita
g. Ms. Myrna Agustin Annamarie Rumengan
h. Mr. Rusmin Cahyadi
i. Mr. Jimmy Chandra
j. Mr. Insinyur Djoni Arijanto Agung
PERNYATAAN KEPUTUSAN PEMEGANG SAHAM Agreed to issued aditional 77.000 shares amounted Rp. 3
PT. Energi Sakti Santosa So that the arrangement of the shareholders will be as fol
No: 13
Date : December 16, 2014 a. PT Citra Alam Pratama
Notary : Ir Rusli, SH b. Mr. Insinyur Rusli Hutabarat
c. Mr. Mulia Sakti Romel
d. Ms. Muti Yuliarta Rotua
e. Mrs. Remida Nainggolan
f. Ms. Rusita
g. Mrs. Myrna Agustin
h. Mr. Rusmiadi Cahyadi
i. Mr. Jimmy Chandra
j. Mr. Insinyur Djoni Arijanto Agung
Notarial Deed No 85 The Increasing of Issued Capital is taken as follow:

PERSEROAN TERBATAS
PT. Energy Sakti Sentosa
Date :December 14, 2017
Notary : Yulia, S.H.
No: AHU-0026491.AH.01.02. TAHUN 2017 and AHU-0026491.AH.01.02
Mengenai: PERNYATAAN KEPUTUSAN PARA PEMEGANG SAHAM
Mrs, Myrna Agustin, Mr. Jimmy Chandra, Mr. Rusmin Cah

Arijanto and Ms. Rusita discharges their right to participa
the issued and paid up capital.
• Agreed to sell amounting 17,868 shares to PT
•
The Capital is Rp 1.100.000.000 divided into 2.200 shares which each shares is amounting to Rp 500.000
From the shares above have been taken out and issued to:
No. of Shares Par Value Amount
Mr. Hendro Sidabutar 198 500,000 99,000,000
Ms. Muti Yuliarta Rotua Sitohang 198 500,000 99,000,000
Mr. Irianto Maralatan Batubara 198 500,000 99,000,000
594 297,000,000
Agreed Mr. Irianto Maralatan Batubara to sell 198 shares to Mr. Mulia Sakti Romelo Sitohang
Agreed Mr. Hendro Sidabutar to sell 198 shares to Mr. Mulia Sakti Romelo Sitohang
Agreed Mr. Irianto resignment as The main commissionare.
So that the arrangement of the shareholders will be as follows:
Ms. Muti Yuliarta Rotua Sitohang 198 500,000 99,000,000
Mr. Mulia Sakti Romelo Sitohang 396 500,000 198,000,000
594 297,000,000
Agreed Muti Yuliarta Rotua to sell 107 shares to PT Hamparan Sejahtera Gemilang, and sell her 91 share to PT Citra Alam Pratama.
Agreed Mulia Sakti Romelo Sitohang to sell 396 shares to PT Citra Alam Pratama
PT Citra Alam Pratama 487 500,000 243,500,000
PT Hamparan Sejahtera Gemilang 107 500,000 53,500,000
594 297,000,000
Agreed to issued aditional 77.000 shares amounted Rp. 38.500.000.000

PT Citra Alam Pratama 63,140 500,000 31,570,000,000
Mr. Insinyur Rusli Hutabarat 6,853 500,000 3,426,500,000
Ms. Muti Yuliarta Rotua 1,686 500,000 843,000,000
Mr. Mulia Sakti Romelo 4,151 500,000 2,075,500,000
Mrs. Remida Nainggolan 1,170 500,000 585,000,000
77,000 38,500,000,000
38,203,000,000
Agreed to sell amounting 508 shares which is belong to Mr. Insinyur Rusli Hutabarat to Mr. Mulia Sakti Romelo Sitohang:
then the composition of shareholders as follows:

Number of Shares Price per Shares Total Percentage
63,140 500,000 31,570,000,000 82.00%
6,345 500,000 3,172,500,000 8.24%
4,659 500,000 2,329,500,000 6.05%
1,686 500,000 843,000,000 2.19%
1,170 500,000 585,000,000 1.52%
77,000 38,500,000,000 100%
Alam Semesta Permai to sell his 10.374 of it's shares to :

Ms. Rusita 3.175 shares
Mrs. Myrna Agustin Annamarie rumengan 3.788 shares
Mr. Rusmin cahyadi 1.579 shares
Mr. Jimmy Chandra 1.579 shares
Mr. Djoni Arijanto Agung 631 shares
arrangement of the shareholders will be as foll No. of Shares Par Value Amount
Mr. Insinyur Rusli Hutabarat 6345 500,000 3,172,500,000
Mr. Mulia Sakti Romel 4659 500,000 2,329,500,000
Ms. Muti Yuliarta Rotua 1686 500,000 843,000,000
Mrs. Remida Nainggolan 1170 500,000 585,000,000
3157 500,000 1,578,500,000
Ms. Myrna Agustin Annamarie Rumengan 3788 500,000 1,894,000,000
Mr. Rusmin Cahyadi 1579 500,000 789,500,000
Mr. Jimmy Chandra 1579 500,000 789,500,000
Mr. Insinyur Djoni Arijanto Agung 631 500,000 315,500,000
77,000 38,500,000,000
ssued aditional 77.000 shares amounted Rp. 38.500.000.000

arrangement of the shareholders will be as follows:
Mr. Mulia Sakti Romel 5,659 500,000 2,829,500,000
Ms. Muti Yuliarta Rotua 2,886 500,000 1,443,000,000
Mrs. Remida Nainggolan 1,170 500,000 585,000,000
5,617 500,000 2,808,500,000
Mrs. Myrna Agustin 6,740 500,000 3,370,000,000
Mr. Rusmiadi Cahyadi 1,579 500,000 789,500,000
Mr. Jimmy Chandra 2,809 500,000 1,404,500,000
Mr. Insinyur Djoni Arijanto Agung 1,123 500,000 561,500,000
137,000 68,500,000,000
sing of Issued Capital is taken as follow:

Name No. of Shares Par Value Amount
Mr. Mulia Sakti Romel Sitohang 5,189 500,000 2,594,500,000
Ms. Muti Yuliarta Rotua Sitohang 2,646 500,000 1,323,000,000
Mrs. Remida Nainggola 1,073 500,000 536,500,000
Mr. Insinyur Karel Sampe Pajung 1,188 500,000 594,000,000
Total 63,407,500,000
a Agustin, Mr. Jimmy Chandra, Mr. Rusmin Cahyadi, Mr. Insiyur Djoni 62,813,500,000
d Ms. Rusita discharges their right to participate in the increasement in 594,000,000
and paid up capital.
Agreed to sell amounting 17,868 shares to PT Citra Alam Pratama, which is belong to:
Name Total Shares
Mrs. Myrna Agustin Annamarie Ru 6,740
Ms. Rusita 5,617
Mr. Jimmy Chandra 2,809
Mr. Rusmin Cahyadi 1,579
Mr. Insinyur Djoni Arijato Agung 1,123
Total 17,868
Then the composition of shareholders as follows:

Name Number of Shares Price per Shares Total
Mr. Insiyur Rusli 21,633 500,000 10,816,500,000
Mr. Mulia Sakti Romelo Sitohang 10,848 500,000 5,424,000,000
Ms. Muti Yuliarta Rotua Sitohang 5,532 500,000 2,766,000,000
Mrs. Remida Nainggolan 2,243 500,000 1,121,500,000
Mr. Insinyur Karel Sampe Pajung 1,188 500,000 594,000,000
Total 263,815 131,907,500,000
KURS TRANSAKSI BANK INDONESIA
MATA UANG USD
Grafik Time Series
Nilai Kurs Jual
1 9,501.00
1 9,206.00
1 12,494.00
1 13,633
BI Middle Rate USD USD

Jan 7, 2008 Amount Par Value
9,454 10,472 53
9,454 10,472 53
9,454 10,472 53
31,415

9,454 10,472 53
9,454 20,944 53
31,415
are to PT Citra Alam Pratama.

9,454 25,756 53
9,454 5,659 53
31,415

March 12, 2012 Amount Par Value
9,160.00 3,446,507 55
9,160.00 374,072 55
9,160.00 92,031 55
9,160.00 226,583 55
9,160.00 63,865 55
4,203,057
omelo Sitohang:

9,160.00 3,446,507 54.59
9,160.00 346,343 54.59
9,160.00 254,312 54.59
9,160.00 92,031 54.59
9,160.00 63,865 54.59
4,203,057

9,160.00 2,860,590 54.59
9,160.00 346,343 54.59
9,160.00 254,312 54.59
9,160.00 92,031 54.59
9,160.00 63,865 54.59
9,160.00 172,325 54.59
9,160.00 206,769 54.59
9,160.00 86,190 54.59
9,160.00 86,190 54.59
9,160.00 34,443 54.59
4,203,057
USD USD USD

New BI Middle Rate New Shares Total
Shares Dec 16, 2014 Amount Amount Par Value
45,726 12,432.00 1,839,044 4,699,634 47.89
4,940 12,432.00 198,681 545,024 48.30
1,000 12,432.00 40,219 294,531 52.05
1,200 12,432.00 48,263 140,293 48.61
- 12,432.00 - 63,865 54.59
2,460 12,432.00 98,938 271,264 48.29
2,952 12,432.00 118,726 325,494 48.29
- 12,432.00 - 86,190 54.59
1,230 12,432.00 49,469 135,659 48.29
492 12,432.00 19,788 54,231 48.29
2,413,127 6,616,184

Dec 14, 2017 Amount Par Value
13,565.00 3,920,789 36.86
13,565.00 381,423 36.86
13,565.00 191,264 36.86
13,565.00 97,530 36.86
13,565.00 39,550 36.86
13,565.00 43,789 36.86
4,674,346
USD USD
BI Middle Rate Amount Par Value
222,371 11,712 9,493,261 42.69
21,633 11,675 926,446 42.83
10,848 11,165 485,795 44.78
5,532 11,630 237,824 42.99
2,243 10,845 103,415 46.11
1,188 13,565 43,789 36.86
11,290,530 42.80
TRANSAKSI BANK INDONESIA
MATA UANG USD
Grafik Time Series
Kurs Beli Tanggal
9,407.00 7-Jan-08 9,454.00
9,114.00 12-Mar-12 9,160.00
12,370.00 12 Des 2014 12,432.00
13,497 14 Des 2017 13,565.00
New Balance Per Audit
Chart of
DESCRIPTION 31-Dec-17
account
in IDR
KAS DAN BANK
KAS
Kas Utama
11010105 Kas Utama - CZK 1,425,461
Total Kas Utama 1,425,461
Kas Kecil
11010201 Kas Kecil Kantor Pusat - IDR 4,515,224
11010203 Kas Kecil Proyek Pakkat - IDR 995,849
11010205 Kas Kantor Pusat - USD 3,977,100
Total Kas Kecil 9,488,173
Total Cash on hands 10,913,634
BANK -
in Rupiah
11020101 Bank BCA - IDR 6560682121 4,241,929,099
11020201 Bank BNI - IDR 3232777888 8,888,677
11020301 Bank BRI - IDR 020601003617307 36,673,109
11020302 Bank BRI - IDR 020601003616301 2,000,000
11020303 Bank BRI - IDR 020601003615305 2,896,072
11020401 Bank Panin - IDR 1555001649 -
Bank UOB - IDR 376-300-216-9
11020501 29,512,207
(IDR)
11020502 Bank UOB - IDR 376-301-313-6 2,224,000
BANK MANDIRI - IDR 165-
11020802 30,844,922
0001400739
BANK MANDIRI -IDR 165-
11020803 5,315,735,831
000141563-8 TAB BISNIS MDR
Bank Overdraft
11020701 BANK DANAMON - 003595287149 76,976
Total Cash in Bank Rupiah 9,670,780,894
in USD
11020102 Bank BCA - USD 6560772121 14,043,450
BANK MANDIRI - USD 165
11020801 79,113,275
0003303808
BANK DANAMON - 003611440078
11020702 77,707,090
(USD)
BANK MANDIRI - USD 165-
11020804 1,086,468,447
000140398-0 ESCROW
11020503 BANK UOB - USD 376-900-3396 1,331,129
11020504 BANK UOB - USD 376-900-3361 1,327,704
Total Cash in Bank - USD 1,259,991,096
in EUR
11020104 Bank BCA - EUR 6560882121 46,815,675
Total Cash in Banks - EUR 46,815,675
Total Cash in Banks 10,977,587,665
Total Cash on Hands and in banks 10,988,501,298

-
PT ENERGI SAKTI SENTOSA

CASH ON HAND AND IN BANKS
DECEMBER 31, 2017, 2016 AND 2015
RUPIAH
FS DISCLOSURE 2017
CASH ON HAND
Rupiah: 6,936,534
Dolar AS/US Dollar: 3,977,100
10,913,634
CASH IN BANKS
Pihak ketiga/Third parties
Rupiah:
PT Bank Mandiri (Persero) Tbk 5,346,580,753
PT Bank Central Asia 4,241,929,099
PT Bank UOB Indonesia 31,736,207
PT Bank Rakyat Indonesia (Persero) Tbk 41,569,181
PT Bank Danamon Indonesia Tbk 76,976
PT Bank Negara Indonesia (Persero) Tbk 8,888,677
9,670,780,893
Dolar AS/US Dollar:
PT Bank Central Asia 14,043,450
PT Bank UOB Indonesia 2,658,833
PT Bank Danamon Indonesia Tbk 77,707,090
1,259,991,096
Euro/Euro
PT Bank Central Asia 46,815,675
46,815,675
Sub-total 10,977,587,664
Control 1
Total Cash on Hand and in Banks 10,988,501,298

Per FS 10,988,501,298
Control (0)
Balance Per Audit Balance Per Audited
31-Dec-17 31-Dec-16
Rate in USD in IDR Rate
13,548 105 1,425,461 13,436
13,548 105 1,425,461 13,436
-
13,548 333 91,275 13,436
13,548 74 17,443,362 13,436
13,548 294 5,248,000 13,436
13,548 700 22,782,637 13,436
13,548 806 24,208,098 13,436
- -
13,548 313,104 124,677,143 13,436

13,548 656 9,164,456 13,436
13,548 2,707 36,455,668 13,436
13,548 148 2,000,000 13,436
13,548 214 3,363,072 13,436
- - - -
13,548 2,178 5,935,695,526 13,436
13,548 164 - -
13,548 2,277 - -
13,548 392,363 - -
13,548 6 73,745,523 13,436
13,548 713,816 6,185,101,388 13,436
13,548 1,037 14,727,871 13,436

13,548 5,839 - -
13,548 5,736 - -
13,548 80,194 - -
13,548 98 - -
13,548 98 - -
13,548 93,002 14,727,871 13,436
13,548 3,456 41,671,352 13,436
13,548 3,456 41,671,352 13,436
13,548 810,274 6,241,500,611 13,436
13,548 811,079 6,265,708,709 13,436

-
RUPIAH US DOLLAR
2016 2015 2017
18,960,098 34,715,449 512

5,248,000 - 294
24,208,098 34,715,449 806
- - 394,640
124,677,143 630,481,604 313,104
5,935,695,526 3,298,214,787 2,343
41,818,740 39,868,010 3,068
73,745,523 4,744,609 6
9,164,456 9,488,465 656
6,185,101,388 3,982,797,475 713,816
- - 86,033
14,727,871 15,943,019 1,037
- - 196
- - 5,736
14,727,871 15,943,019 93,002
41,671,352 45,066,933 3,456

41,671,352 45,066,933 3,456
6,241,500,611 4,043,807,427 810,274
- - -
6,265,708,709 4,078,522,876 811,079

6,265,708,709 4,078,522,876 811,079
- - -
Per Audited Balance Per Audited
Dec-16 31-Dec-15
USD in IDR Rate USD
106 1,425,461 13,795 103
106 1,425,461 13,795 103
7 2,042,579 13,795 148

1,298 31,247,409 13,795 2,265
391 - - -
1,696 33,289,988 13,795 2,413
1,802 34,715,449 13,795 2,517
9,279 630,481,604 13,795 45,704

682 9,488,465 13,795 688
2,713 36,219,260 13,795 2,626
149 2,000,000 13,795 145
250 1,648,750 13,795 120
- - - -
441,775 3,298,214,787 13,795 239,088
- - - -
- - - -
- - - -
5,489 4,744,609 13,795 344
460,338 3,982,797,475 13,795 288,713
1,096 15,943,019 13,795 1,156

- - - -
- - - -
- - - -
- - - -
- - - -
1,096 15,943,019 13,795 1,156
3,101 45,066,933 13,795 3,267
3,101 45,066,933 13,795 3,267
464,536 4,043,807,427 13,795 293,136
466,337 4,078,522,876 13,795 295,652

-
US DOLLAR
2016 2015
1,411 2,517
391 -
1,802 2,517
- -
9,279 45,704
441,775 239,088
3,112 2,890
5,489 344
682 688
460,338 288,713
- -
1,096 1,156
- -
- -
1,096 1,156
3,101 3,267
3,101 3,267
464,536 293,136
- -
466,337 295,652
466,337 295,652
- -
New Balance Per Au
Chart of account DESCRIPTION 31-Dec-17
in IDR
TRADE RECEIVABLE
11030101 Piutang Dagang - IDR 29,604,742,300
Total Trade Receivables - Third

29,604,742,300
Parties
OTHER RECEIVABLE
11030912 Piutang - MILOS (Strojirny Brno) 20,443,563
Piutang - PT.Exabb Energy
11030914 29,550,000
Nusantara
11031000 Piutang Lain - lain (20,000,000)
11030301 Piutang Karyawan - IDR 14,866,000
Piutang - PT.Quadro Indonesia
11030915 -
Perkasa
11030910 Piutang - Sinohydro Contractor -
Piutang - PT. BANGUN PRIMA
11030913 -
SEMESTA (BPS)
Total Other Receivables - Third

44,859,563
Parties
Total 29,649,601,863
Control 29,649,601,863
Different -

RELATED PARTY TRANSACTIONS
DECEMBER 31, 2017, 2016 AND 2015
RUPIAH
FS DISCLOSURE 2017 2016
Trade Receivables
PLN 29,604,742,300 13,297,506,779
Other Receivables
Third parties
Contractors
Anhe - -
Hangfa - -
Merlan Pasaribu - -
Sinohydro - -
Others 29,993,563 276,032,168
Sub-total 29,993,563 276,032,168
Employees 14,866,000 -
Total Other Receivables 44,859,563 276,032,168
Trade Receivables, Per FS 29,604,742,300 13,297,506,779

CONTROL - FS - -
Other Receivables, Per FS 44,859,563 276,032,168

CONTROL - FS - -
IDR
2017 2016 (As restated)
Belum jatuh tempo 7,394,528,200 13,297,506,779
Jatuh tempo : 60-120 hari 22,210,214,100
29,604,742,300 13,297,506,779
31-Dec-17 31-Dec-16
13,548 2,185,174 13,297,506,779 13,436
13,548 2,185,174 13,297,506,779 13,436
13,548 1,509 - -
13,548 2,181 29,550,000 13,436
13,548 (1,476) 128,205 13,436
13,548 1,097 - -
- - 246,353,963 13,436
- - - -
- - - -
13,548 3,311 276,032,168 13,436
2,188,486 13,573,538,947
2,188,486 13,573,538,947
- -
US DOLLAR
2015 2017
- 2,185,174
- -
- -
- -
5,055,719,072 -
710,380,963 2,214
5,766,100,035 2,214
- 1,097
5,766,100,035 3,311
- 2,185,174
- -
5,766,100,035 3,311
- -
USD
2017 2016 (As restated)
545,802 989,692
1,639,372
2,185,174 989,692
er Audited Balance Per Audited
ec-16 31-Dec-15
USD in IDR Rate USD
989,692 - - -
989,692 - - -
- 24,227,000 13,795 1,756

2,199 29,550,000 13,795 2,142
10 - - -
- - - -
18,335 56,603,963 13,795 4,103
- 5,055,719,072 13,795 366,489
- 600,000,000 13,795 43,494
20,544 5,766,100,035 - 417,985
1,010,237 5,766,100,035 417,985
1,010,237 5,766,100,035 417,985

- - -
US DOLLAR
2016 2015
989,692 -
- -
- -
- -
- 366,489
20,544 51,496
20,544 417,985
- -
20,544 417,985
989,692 -
- -
20,544 417,985
- -
New
Chart of account
11030405
110304051
11030406
11030407
11030408
11030409
110304071
11030412
11030415
11030421
11030301
11030909
11030910
11030912
11030913
11030914
11030915
11031000
New
Chart of account
21010905
21010907
21010910
21010911
21010915
21010916
21010917
21010918
21010919
21010920
21010906
21010913
11030410
11030411
11030414
11030417
11030419
11030420
2101XXXX
210109151
210109161
110304191
210109201
110304171
110304141
110304101
110304111
110304201
11030XX7
11030XX71
a
b
e
f
g
h
j
c
r
s
d
q
p
m
t
n
Balance Per Audi
in IDR
DUE FROM (TO)
Piutang Afiliasi - PT Bangun Tirta Lestari 61,147,684,554
Ptg Bunga Aff - PT. BTL 5,579,357,860
Piutang Afiliasi - PT Citra Indonusa Lestari 20,070,700
Piutang Afiliasi - PT Paramata Indah Lestari -
Hutang / Piutang Afiliasi - PT Citra Alam Pratama 4,519,490,980
Piutang Afiliasi - PT Sumber Bahtera Abadi 269,010,838
Ptg Bunga Aff - PT. PIL -
Piutang Afiliasi - PT Berkat Karya Sukses 6,895,000
-
Piutang Afiliasi - PT.Energi Angin Indonesia 178,084,700
-
-
-
Hutang / Piutang Affiliasi - PT. Tirta Energi Cemerlang -
Total Due From (To) 71,720,594,632

-
OTHER RECEIVABLE - Third parties
Piutang Karyawan - IDR 14,866,000
CONTRACTOR RECEIVABLE
Piutang - Jiangxi Contractor -
Piutang - Sinohydro Contractor -
Piutang - MILOS (Strojirny Brno) 20,443,563
Piutang - PT. BANGUN PRIMA SEMESTA (BPS) -
Piutang - PT.Exabb Energy Nusantara 29,550,000
Piutang - PT.Quadro Indonesia Perkasa -
Piutang Lain - lain (20,000,000)
Total Other Receivable 44,859,563

-
474,061,238
2017
Related parties in IDR
PT Bangun Tirta Lestari 66,727,042,414
PT Berkat Karya Sukses 6,895,000
PT Citra Alam Pratama 4,519,490,980
PT Citra Indonusa Lestari 20070700
PT Energi Angin Indonesia 178,084,700
PT Harapan Sejahtera Gemilang
PT Paramata Indah Lestari -
PT Sola Kita Energi
PT Subur Bina Makmur
PT Sumber Bahtera Abadi 269,010,838
PT Sumber Rahmat Pertiwi
PT Tiara Abadi Makmur
PT Tirta Energi Cemerlang -
71,720,594,632
-
Third party
Piutang Karyawan - IDR 14,866,000
Piutang - MILOS (Strojirny Brno) 20,443,563
Piutang - PT.Exabb Energy Nusantara 29,550,000
Piutang - PT.Quadro Indonesia Perkasa -
Piutang - Sinohydro Contractor -
Piutang - PT. BANGUN PRIMA SEMESTA (BPS) -
Piutang Lain - lain (20,000,000)
Total Other Receivable 44,859,563

-
DESCRIPTION
Ref
OTHER PAYABLE
Hutang Lain-Lain (Henry Maknawi) a
Hutang Lain-lain - Wilson Maknawi b
Hutang Lain-lain-Gab.Kel.Maknawi via AQUASUN INTERNATIONAL c
Hutang Lain-lain - PT.Tomang / (GM) d
Hutang Lain-Lain (Albert Maknawi) e
Hutang Lain-Lain (Yohanna Belladona) f
Hutang Lain-Lain (Ibu Sim Sumiaty - POPO) g
Hutang Lain-Lain (Johan Maknawi) h
Hutang Lain-Lain (Kioe Sie Hok) i
Hutang Lain-Lain (Aswan Tukiaty) j
Hutang Lain - Lain - CL k
Hutang Lain-lain - Bp Ricardo Juanito l
Hutang / Piutang Afiliasi - PT Rahmat Alam Sentosa m
Hutang / Piutang Afiliasi - PT Trans Energy Persada n
Piutang Afiliasi - PT.Tiara Abadi Makmur o
Hutang / Piutang Afiliasi - PT. Mentari Lembayung Permai p
Hutang / Piutang Afiliasi - PT.Maknawi Tiara Pratama q
Hutang / Piutang Affiliasi - PT. Bangun Energi Lestari r
Hutang / Piutang Afiliasi - PT Citra Alam Pratama s
Htg Bunga Aff. Pak Albert Maknawi e
Htg Bunga Aff. Ibu Yohanna Belladona f
Hutang Bunga Aff. PT. MTP q
Htg Bunga Aff. Pak Aswan Tukiaty j
Hutang Bunga Aff. PT. MLP p
Htg Bunga Aff. PT. TAM o
Htg Bunga Aff - PT. RAS m
Htg Bunga Aff - PT. TEP n
Htg Bunga Aff - PT. BEL r
Piutang Afiliasi - PT Paramata Indah Lestari t
Ptg Bunga Aff - PT. PIL t
Total Other payable

RELATED PARTY TRANSACTIONS
DECEMBER 31, 2017, 2016 AND 2015
RUPIAH
FS DISCLOSURE 2017
OTHER RECEIVABLE - RELATED PARTIES

PT Bangun Tirta Lestari 66,727,042,414
PT Berkat Karya Sukses 6,895,000
PT Citra Alam Pratama 4,519,490,980
PT Citra Indonusa Lestari 20,070,700
PT Energi Angin Indonesia 178,084,700
PT Paramata Indah Lestari -
PT Sumber Bahtera Abadi 269,010,838
Total 71,720,594,632
CONTROL 71,720,594,632
CONTROL - FS -
OTHERPAYABLES - RELATED PARTIES
Henry Maknawi
Wilson Maknawi
Albert Maknawi
Yohanna Belladona
Ibu Sim Sumiaty - POPO
Johan Maknawi
Kioe Sie Hok
Aswan Tukiaty
Gab.Kel.Maknawi via AQUASUN INTERNATIONAL
PT Bangun Energi Lestari (686,902)
PT Citra Alam Pratama
PT Graha Meruya
PT Maknawi Tiara Pratama
PT Mentari Lembayung Permai
PT Rahmat Alam Sentosa (392,446,901)
PT Paramata Indah Lestari (2,034,943,505)
PT Trans Energy Persada (347,420,155)
BEL
Total (2,775,497,463)
CONTROL (2,775,497,463)
CONTROL - FS -
Total Other Receivables (each below Rp300 million) 474,061,238

0.03%
Total Other Payables (each below Rp300 million) (740,553,958)
-0.11%
IDR
2017
OTHER PAYABLE
RUPIAH
PIHAK BERELASI (CATATAN 19) 2,775,497,463
PIHAK KETIGA
KIO SIE HOK 0
TOTAL 2,775,497,463
31-Dec-17 31-Dec-16
13,548 4,513,410 36,667,163,624 13,436

13,548 411,822 - -
13,548 1,481 20,070,700 13,436
- - - -
13,548 333,591 - -
13,548 19,856 136,883,338 13,436
- - - -
13,548 509 6,895,000 13,436
- - - -
13,548 13,145 178,084,700 13,436
- - - -
- - - -
- - - -
- - - -
13,548 5,293,814 37,009,097,362 13,436

- -
13,548 1,097 - -
- - - -
- - - -
13,548 1,509 - -
- - - -
13,548 2,181 29,550,000 13,436
- - 246,353,963 13,436
13,548 (1,476) 128,205 13,436
13,548 3,311 276,032,168 13,436

- -
2016
13,548 4,925,232 36,667,163,624 13,436
13,548 509 6,895,000 13436
13,548 333,591 - 13436
13,548 1,481 20,070,700 13436
13,548 13,145 178,084,700 13,436
13,548 - - 13,436
13,548 19,856 136,883,338 13,436
13,548 - - 13,548
5,293,814 37,009,097,362
- -
13,548 1,097 - -
13,548 1,509 - -
13,548 2,181 29,550,000 13,436
- - 246,353,963 13,436
- - - -
- - - -
13,548 (1,476) 128,205 13,436
3,311 276,032,168
- -

31-Dec-17 31-Dec-16
in IDR Rate in USD in IDR
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
(229,954,487) 13,548 (16,973) (230,179,487)
(204,827,500) 13,548 (15,119) (204,827,500)
- - - -
- - - -
- - - -
(623,700) 13,548 (46) (623,700)
- - - (15,542,704,857)
(1) 13,548 (0) -
- - - -
- - - -
- - - -
- - - -
- - - -
(162,492,414) 13,548 (11,994) -
(142,592,654) 13,548 (10,525) -
(63,202) 13,548 (5) -
(3,705,577,109) 13,548 (273,515) (25,701,696,733)
1,670,633,604 13,548 123,312 -
user:
(2,775,497,463) classified as third party (204,864) (41,680,032,277)
- - -
RUPIAH RUPIAH
2016 2015 2017
36,667,163,624 9,678,509,489 Others 4.12%

6,895,000 6,895,000 Others 0.00%
- - Others 0.28%
20,070,700 20,070,700 Others 0.00%
178,084,700 84,700 Others 0.01%
- - 0.00%
136,883,338 69,047,500 Others 0.02%
37,009,097,362 9,774,607,389 4.43%
37,009,097,362 9,774,607,389 1,620,880,168,544
- -
- - 0.00%
- - Others 0.00%
- - 0.00%
- - 0.00%
- - 0.00%
- - 0.00%
- 0.00%
- - 0.00%
- - 0.00%
(623,700) - Others 0.00%
(15,542,704,857) (16,271,709,817) 0.00%
- - 0.00%
- - 0.00%
- - 0.00%
(230,179,487) (230,179,487) Others -0.06%
(25,701,696,733) (28,358,008,800) -0.29%
(204,827,500) (209,827,500) Others -0.05%
- Others 0.00%
(41,680,032,277) (45,069,725,604) -0.40%
(41,680,032,277) (45,069,725,604)
- -
696,376,260,196
341,933,738 96,097,900
0.02% 0.01%
(435,630,687) (440,006,987)
-0.07% -0.07%
IDR
2016
41,680,032,277
41,680,032,277
er Audited Balance Per Audited
ec-16 31-Dec-15
USD in IDR Rate USD
2,729,024 9,678,509,489 13,795 701,595

- - - -
1,494 20,070,700 13,795 1,455
- - - -
- - - -
10,188 69,047,500 13,795 5,005
- - - -
513 6,895,000 13,795 500
- - - -
13,254 84,700 13,795 6
- - - -
- - - -
- - - -
- - - -
2,754,473 9,774,607,389 13,795 708,562

- - -
- - - -
- - - -
- 5,055,719,072 13,795 366,489
- 24,227,000 13,795 1,756
- 600,000,000 13,795 43,494
2,199 29,550,000 13,795 2,142
18,335 56,603,963 13,795 4,103
10 - - -
20,544 5,766,100,035 13,795 417,985

- - -
2015
USD in IDR Rate USD
2,729,024 9,678,509,489 13,795 701,595
513.1735635606 6,895,000 13,795 500
0 0 13,795 -
1493.8002381661 20070700 13,795 1,455
13,254 84,700 13,795 6
- - 13,795 -
10,188 69,047,500 13,795 5,005
- - 13,795 -
2,754,473 9,774,607,389 708,562
- - -
- - - -
- 24,227,000 13,795 1,756
2,199 29,550,000 13,795 2,142
18,335 56,603,963 13,795 4,103
- 5,055,719,072 13,795 366,489
- 600,000,000 13,795 43,494
10 - - -
20,544 5,766,100,035 417,985

- - -
Balance Per Audited Balance Per Audited

31-Dec-16 31-Dec-15
Rate USD in IDR Rate
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
13,436 (17,132) (230,179,487) 13,795
13,436 (15,245) (209,827,500) 13,795
- - - -
- - - -
- - - -
13,436 (46) - -
13,436 (1,156,796) (16,271,709,817) 13,795
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
13,436 user: (1,912,898) (28,358,008,800) 13,795
- classified as third party - - -
(3,102,116) (45,069,725,604) 13,795

- -
RUPIAH US DOLLAR
2016 2015 2017
2.39% 0.67% 4,925,232

0.00% 0.00% 509
0.00% 0.00% 333,591
0.00% 0.00% 1,481
0.01% 0.00% 13,145
0.00% 0.00%
0.01% 0.00% 19,856
2.41% 1% 5,293,814
### ### 5,293,814
-
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00% (51)
-2.32% -2.54%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
-0.03% -0.04% (28,967)
-3.84% -4.43% (150,203)
-0.03% -0.03% (25,644)
0.00% 0.00%
-6.22% -7% (204,864)
(204,864)
0
669,981,533,741 640,185,861,557
34,991
0.03%
(51)
0.00%
IDR
2017 2016
204,864 3,102,116
0 -
204,864 3,102,116
Percentage to total assets
2017 2016 2015
4.12% 2.39% 0.67%

0.00% 0.00% 0.00%
0.28% 0.00% 0.00%
0.00% 0.00% 0.00%
0.01% 0.01% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.02% 0.01% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
4.42% 2.42% 0.68%
er Audited
ec-15
USD
-
-
-
-
-
-
-
-
- Third Parties
-
-
-
(16,686)
(15,210)
-
-
-
-
(1,179,537)
-
-
-
-
-
-
-
-
-
(2,055,673)
-
(3,267,106)
-
US DOLLAR US DOLLAR
2016 2015 2017
2,729,024 701,595 Others 4%

513 500 Others 0%
- - Others 0%
1,494 1,455 Others 0%
13,254 6 Others 0%
- - 0%
10,188 5,005 0%
2,754,473 708,562 4.43%
2,754,473 708,562 119,639,811
- -
- - 0%
- - 0%
- - 0%
- - 0%
- - 0%
- - 0%
- - 0%
- - 0%
- - 0%
(46) - Others 0%
(1,156,796) (1,179,537) 0%
- - 0%
- - 0%
- - 0%
(17,132) (16,686) Others 0%
(1,912,898) (2,055,673) 0%
(15,245) (15,210) 0%
Others 0%
(3,102,116) (3,267,106) -0.40%
(3,102,116) (3,267,106)
- -
51,400,669
25,449 6,966
0.02% 0.01%
(32,423) (31,896)
-0.07% -0.07%
US DOLLAR
2016 2015
2% 1%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
2.41% 1%
114,056,529 104,395,594
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
-2.3% -3%
0.0% 0%
0.0% 0%
0.0% 0%
0.0% 0%
-3.8% -4%
0% 0%
0% 0%
-6.22% -7%
49,864,656 46,407,096
in IDR Rate
PREPAYMENT AND
ADVANCES
Prepayment
11070100 Asuransi Dibayar Dimuka 121,404,806 13,548
11070300 Sewa Dibayar Dimuka 94,121,500 13,548
Total Prepayment 215,526,306 13,548

-

PREPAYMENTS AND ADVANCES
DECEMBER 31, 2017, 2016 AND 2015
RUPIAH
FS DISCLOSURE 2017 2016 2015
Insurance 121,404,807 18,470,563 24,126,900

Rentals 94,121,500 - 58,237,678
215,526,307 18,470,563 82,364,578
Prepayments and Advances 215,526,306 18,470,563 82,364,579

CONTROL - FS 1 - (1)
er Audit Balance Per Audited Balance Per Audited
c-17 31-Dec-16 31-Dec-15
in USD in IDR Rate USD in IDR Rate USD
8,961 18,470,563 13,436 1,375 24,126,900 13,795 1,749

6,947 - - - 58,237,678 13,795 4,222
15,908 18,470,563 13,436 1,375 82,364,578 13,795 5,971

- - - (1) -
US DOLLAR
2017 2016 2015
8,961 1,375 1,749

6,947 - 4,222
15,908 1,375 5,971
15,908 1,375 5,971

- - -
PT Citra Alam Pratama and Subsidiaries
Financial asset arising from service concession
December 31, 2017, 2016 and 2015
BI Rate 13,548
ESS
Rupiah
Financial Asset from Concession Project 2017
Future minimum capacity payments

Not later than 1 year 97,585,805,650
Later than 1 year but not later than 5 years 504,726,628,598
later than 5 years 2,397,451,485,844
2,999,763,920,092
Total future minimum capacity payments
less unearned financial income 1,494,553,247,859
less amount due for construction -
1,494,553,247,859
Present value of future capacit payments 1,505,210,672,233
less current portion 18,932,246,280
Long-term portion 1,486,278,425,953
Per FS - Current portion 18,932,246,280
Per FS - Non-current portion 1,486,278,425,951
Control - 0
Control 2
13,436 13,795
ESS ESS
Rupiah USD
2016 2015 2017 2016
60,129,853,589 46,302,359,162 7,202,968 4,475,279

497,222,355,343 469,458,540,725 37,254,697 37,006,725
2,477,742,807,804 2,646,731,974,003 176,959,809 184,410,748
3,035,095,016,736 3,162,492,873,890 221,417,473 225,892,752
1,560,059,908,424 1,661,087,951,254 110,315,415 116,110,443

- 85,540,689,190 - -
1,560,059,908,424 1,746,628,640,444 110,315,415 116,110,443
1,475,035,108,312 1,415,864,233,446 111,102,057 109,782,309
- - 1,397,420
1,475,035,108,312 1,415,864,233,447 109,704,637 109,782,309
- - 1,397,420 -
1,475,035,108,313 1,415,864,233,446 109,704,637 109,782,309
- - - -
- 1 1 - - 0
ESS
USD
2015
3,356,460
34,031,065
191,861,687
229,249,212
120,412,320
6,200,847
126,613,167
102,636,044
102,636,044
-
102,636,044
-
-
Chart of
account
in IDR Rate
Cost
12010210 Bangunan Lainnya 45,350,000 13,549
12010550 Peralatan Bangunan - -
12010600 Peralatan Kantor 386,764,463 13,548
12010700 Kendaraan 2,095,323,026 13,548
12011100 Alat - Alat ANHE - -
12020210 Akum. Penyusutan Bangunan Lainn (16,310,957) 13,547

12020550 Akum. Peny. Peralatan Bangunan - -
12020600 Akum. Peny. Peralatan Kantor (329,454,529) 13,548
12020700 Akum. Peny. Kendaraan (976,690,142) 13,548
Total FA OFFICE - net 1,204,981,861
1
Disclosure Notes:
Beginning
2017 Movement Balance
Cost
Building 45,350,000
Office furnitures 367,068,463
Vehicles 1,204,073,026
Total 1,616,491,489
-
Accumulated depreciation
Building 10,640,059
Vehicles 772,986,469
Total 1,071,097,369
Carrying Amount 545,394,120

Ø
1
Beginning
Cost
Building 45,350,000
Vehicles 1,096,073,026
Total 1,493,311,089
-
Building 4,969,162
Total 849,095,300
-

Ø
-
Beginning
Cost
Building -
Total 762,863,063
-
Building -
Total 604,177,060
-
Ø
-
nce Per Audit Balance Per Audited Balance Per Audited
31-Dec-17 31-Dec-16 31-Dec-15
in USD in IDR Rate USD in IDR
3,347 45,350,000 13,437 3,375 45,350,000

- - - - -
28,548 367,068,463 13,436 27,320 351,888,063
154,659 1,204,073,026 13,436 89,615 1,096,073,026
- - - - -
(1,204) (10,640,059) 13,434 (792) (4,969,162)

- - - - -
(24,318) (287,470,842) 13,436 (21,396) (236,832,925)
(72,091) (772,986,469) 13,436 (57,531) (607,293,213)
88,941 545,394,119 40,591 644,215,789
(1) 0 (1) 0
Reclassification/
Additions Disposal Transfer
-
19,696,000
991,250,000 (100,000,000)
-
1,010,946,000 (100,000,000) -
5,670,898
41,983,688
303,703,674 (100,000,000)
351,358,260 (100,000,000) -
Ø Ø Ø
Reclassification/
15,180,400
108,000,000
123,180,400 - -
5,670,897
50,637,916
165,693,256
222,002,069 - -
Ø Ø Ø
Reclassification/
45,350,000
94,575,000
590,523,026
730,448,026 - -
4,969,162
52,004,823
187,944,255
244,918,240 - -
Ø Ø Ø
31-Dec-15 31-Dec-14
Rate USD in IDR Rate USD
13,797 3,287 - - -
- - - - -
13,795 25,508 257,313,063 12,440 20,684
13,795 79,454 505,550,000 12,440 40,639
- - - - -
13,803 (360) - - -
- - - - -
13,795 (17,168) (184,828,102) 12,440 (14,858)
13,795 (44,023) (419,348,958) 12,440 (33,710)
46,698 158,686,003 12,755
(1) 0 (1)
Ending Beginning
Balance 2017 Movement Balance
Cost
45,350,000 Building 3,375
386,764,463 Office furnitures 27,320
2,095,323,026 Vehicles 89,615
-
2,527,437,489 Total 120,311

-
16,310,957 Building 792
976,690,143 Vehicles 57,531
1,322,455,629 Total 79,719
1,204,981,860 Carrying Amount 40,592

Ø Ø
(1)
Ending Beginning
Cost
45,350,000 Building 3,287
1,204,073,026 Vehicles 79,454
- Translation adjustment -
1,616,491,489 Total 108,250

- 1
10,640,059 Building 360
772,986,469 Vehicles 44,023
Translation adjustment -
1,071,097,369 Total 61,551
545,394,120 Carrying Amount 46,699

Ø Ø
1
Ending Beginning
Cost
45,350,000 Building -
1,096,073,026 Vehicles 40,639
Translation adjustment
1,493,311,089 Total 61,323

- -
4,969,162 Building -
607,293,213 Vehicles 33,710
Translation adjustment
849,095,300 Total 48,568

-
644,215,789 Carrying Amount 12,755
Ø Ø
- -
2017 13,548
2016 13,436
Ending
Additions Disposal CTA Balance
- (28) 3,347
1,454 (226) 28,548
73,166 (7,381) (741) 154,659
74,620 (7,381) (995) 186,554

-
425 - (13) 1,204

3,190 - (268) 24,318
22,734 (7,381) (793) 72,091
26,349 (7,381) (1,074) 97,612

Ø Ø Ø (1)
88,942
Ø
1
2016 13,436
2015 13,795
Ending
- 88 3,375
1,130 682 27,320
8,038 2,123 89,615
-
9,168 - 2,893 120,311

1
426 6 792
3,814 414 21,396
12,462 1,046 57,531
-
16,702 - 1,466 79,719

Ø Ø Ø -
40,592
Ø
1
2015 13,795
2014 12,440
Ending
3,287 - 3,287
6,856 (2,031) 25,508
42,807 (3,992) 79,454
-
52,950 - (6,023) 108,250

1
369 (9) 360

3,884 (1,574) 17,168
13,965 (3,652) 44,023
-
18,218 - (5,235) 61,551

Ø Ø Ø -
46,699
Ø
1
in IDR
OTHER ASSETS - Current

Guarantee Bank
11070400 Provisi & Pinalty Pinjaman 263,886,761
13020100 Garansi Bank 1,624,303,590
Total other assets 1,888,190,351
-
OTHER ASSETS - Non Current
Advances
11040900 Uang Muka Lain-lain -
11040907 Uang Muka Lain lain - IDR 2,100,000
11040905 Uang Muka Mesin & Peralatan -
11040909 Uang Muka Pembelian Progra -
Total Advances 2,100,000
-
OTHER ASSETS - Non Current

13020300 Jaminan Bank Garansi - PLN -
13020400 Jaminan Exabb ( Kontraktor ) -
Total other assets - non

-
current
-
2017
Bank guarantee 1,624,303,590

Premium and provision fee 263,886,761
Total 1,888,190,351
-
Non current
Bank guarantee PLN
Contractor guarantee -
Total -
-
Advances 2,100,000
-
IDR
2017 2016
OTHER CURRENT ASSETS
Jaminan uang tunai 1,624,303,590 -

Asuransi dibayar dimuka 160,070,132 -
Provisi 103,816,629 -
Total 1,888,190,351
- 0
Balance Per Audit Balance Per Audited Balance Per Audited
31-Dec-17 31-Dec-16 31-Dec-15
Rate in USD in IDR Rate USD in IDR Rate
13,548 19,478 - - - - -
13,548 119,893 - - - - -
139,370 - - -
-
- - - - - - -
13,548 155 5,000,000 13,436 372 - -
- - 11,223,000 13,436 835 1,585,176,636 13,795
- - - - - - -
155 16,223,000 1,207 1,585,176,636
- - - -
- - - - - 2,242,000,000 13,795
- - - - - 100,000,000 13,795
- - - 2,342,000,000
- - - 100,000,000
2017 2016 2015
13,548 119,893 - - - - -
13,548 19,478 - - - - -
139,370 - - -
- - - -
2,242,000,000 13,795
- - - - - 100,000,000 13,795
- - - 2,342,000,000
- - - -
13,548 155 16,223,000 13,436 1,207 1,585,176,636 13,795

- - - -
USD
2017 2016
119,893 -
11,815 -
7,663 -
139,370 -
- 0
Per Audited
Dec-15
USD
-
-
-
-
-
114,910
-
114,910
-
162,523
7,249
169,772
7,249
2015
-
-
-
-
162,523
7,249
169,772
-
114,910
-
Chart of
account
in IDR Rate in USD
Prepaid tax
11061000 PPN Masukan - - -

Total Prepaid tax - -
TAX PAYABLE
21041200 Hutang PPh Pasal 21 (59,847,764) 13,548 (4,417)
21041400 Hutang PPh Pasal 23 (4,189,744) 13,548 (309)
Hutang PPh Pasal 4
21041500 (25,669,500) 13,548 (1,895)
(2)
Total taxes payable (89,707,008) (6,621)

- -
RUPIAH
2017 2016 2015
VAT Input - - -
2017 2016 2015

Article 21 (59,847,764) (50,345,177) (956,090)
Article 4 (2) (25,669,500) - (22,739,338)
Article 23 (4,189,744) (4,323,402) (8,337,000)
Total (89,707,008) (54,668,579) (32,032,428)

- - -
31-Dec-16 31-Dec-15
in IDR Rate USD in IDR Rate USD
- - - - - -
- - - -
(50,345,177) 13,436 (3,747) (956,090) 13,795 (69)

(4,323,402) 13,436 (322) (8,337,000) 13,795 (604)
- - - (22,739,338) 13,795 (1,648)
(54,668,579) (4,069) (32,032,428) (2,322)

- - - -
US DOLLAR
2017 2016 2015
- - -
(4,417) (3,747) (69)

(1,895) - (1,648)
(309) (322) (604)
(6,621) (4,069) (2,322)

- - -
New
Chart of account DESCRIPTION
CONTRACTOR PAYABLE
21060100 Hutang Retensi Sinohydro
21060200 Hutang Sinohydro
21060300 Hutang Retensi Jiang Xie
21060400 Hutang Jiang Xie
21060600 Hutang - Priyanto & Edy S. (atas pembay
11030916 Piutang - Anhe
Total Other payable
ACCRUED EXPENSES
21050200 Biaya Operasional YMH Dibayar
21050400 Hutang lain-lain
21050002 Biaya Yang Masih Harus Dibayar
Total Accrued Expense
BI Middle Rate
2017 13,548
2016 13,436
2015 13,795
Trade Payables and Accrued liabilities
December 31, 2017, 2016, 2015
IDR
2017
TRADE PAYABLES
Contractor
Jiang Xie (20,589,141,335)
Sinohydro -
PT Pancakarsa Bangun Reksa -
Hangzhou Hangfa -
Anhe -
Others -
Total (20,589,141,335)
Per FS (20,589,141,335)
Difference -
2017
ACCRUED EXPENSES
Contractor and suppliers 3,117,384,376
Interest and provision 258,189,917
Professional fee 201,987,726
Rent -
Water retribution 62,118,675
Others 6,000,000
Total 3,645,680,694
Per FS (3,645,680,692)
Difference 2.00
2017
By Currency
USD (20,589,141,335)
Rupiah -
(20,589,141,335)
-
2017
Enegy Sakti Santosa
IDR
ACCRUED EXPENSES
Contractor and suppliers 3,117,384,376
Interest expenses 258,189,917
Professional fee 201,987,726
Rent -
Water retribution 62,118,675
Others 6,000,000
3,645,680,694
2
Balance Per Audit
31-Dec-17
Ref in IDR Rate in USD
a - - -
a - - -
b (18,552,741,372) 13,548 (1,369,408)
b (2,036,399,963) 13,548 (150,310)
d - - -
c - - -
(20,589,141,335) (1,519,718)
Control - -
(3,645,680,692) 13,548 (269,094)

- - -
- - -
(3,645,680,692) (269,094)
Control - -
IDR
2016 2015
(21,718,514,540) (23,857,180,384)
(9,996,604,465) (14,829,632,524)
- -
- -
- -
(33,000,000) (33,000,000)
(31,748,119,005) (38,719,812,908)
(31,748,119,005) (38,719,812,908)
- -
2016 2015
145,535,585 8,500,000
- -
- -
- -
82,426,770 - Others
- Others
227,962,355 8,500,000
(227,962,355) (8,500,000)
- -
2016 2015
(31,715,119,005) (38,686,812,908)
(33,000,000) (33,000,000)
(31,748,119,005) (38,719,812,908)
- -
2017 2016
Enegy Sakti Santosa Enegy Sakti Santosa
Rate USD IDR Rate
13,548 230,099 145,535,585 13,436

13,548 19,057 13,436
13,548 14,909 13,436
13,548 - 13,436
13,548 4,585 82,426,770 13,436
13,548 443 13,436
13,548 269,093 227,962,355 13,436
(1) -
Windows User:
adjustment cancel!
31-Dec-16 31-Dec-15
in IDR Rate USD in IDR Rate
(6,382,100,000) 13,436 (475,000) (7,104,425,000) 13,795

(3,614,504,465) 13,436 (269,016) (7,725,207,524) 13,795
(18,399,367,662) 13,436 (1,369,408) (18,890,985,181) 13,795
(3,319,146,878) 13,436 (247,034) (4,966,195,203) 13,795
(33,000,000) 13,436 (2,456) (33,000,000) 13,795
- - - - 13,795
(31,748,119,005) (2,362,914) (38,719,812,908)
- - -
(227,962,355) 13,436 (16,967) (8,500,000) 13,795

- - - - 13,795
- - - - 13,795
(227,962,355) (16,967) (8,500,000)
- - -
USD
2017 2016 2015
(1,519,718) (1,616,442) (1,729,408)

- (744,016) (1,075,001)
- - -
- - -
- - -
- (2,456) (2,392)
(1,519,718) (2,362,914) (2,806,801)
(1,519,718) (2,362,914) (2,806,801)
- - -
2017 2016 2015

230,099 10,832 616
19,057 - -
14,909 - -
- - -
4,585 6,135 -
443 - -
269,094 16,967 616
(269,094) (16,967) (616)
- - -
2017 2016 2015
(1,519,718) (2,360,458) (2,804,408)

- (2,456) (2,392)
(1,519,718) (2,362,914) (2,806,801)
- - -
16
ti Santosa
USD
10,832
-
-
-
6,135
-
16,967
0
e Per Audited
-Dec-15
USD
(515,000)
(560,001)
(1,369,408)
(360,000)
(2,392)
-
(2,806,801)
-
(616)
-
-
(616)
-
New Balance Pe
Chart of
DESCRIPTION 31-Dec
account
Ref in IDR
SHORT-TERM LOAN
230002X1 KI INVESTASI (KISI) - UOB -
230002X2 KI - MESIN & ALAT BERAT (KIMA) - UOB -
230003X1 KREDIT ANGSURAN BERJANGKA - DANAMON -
230002X3 KIMA - Alokasi Bank Garansi - PLN -
230003X2 Kredit Rekening Koran (KRK) Danamon -
230004X1 KREDIT INVESTASI - MANDIRI (43,348,068,245)
21030100 Hutang Leasing Kendaraan Jk Pendek (241,123,600)
Total Short-Term Loan (43,589,191,845)

(43,589,191,845)
NON-CURRENT LIABILITIES
LONG-TERM LOAN
23000201 KI INVESTASI (KISI) - UOB -
23000202 KI - MESIN & ALAT BERAT (KIMA) - UOB -
23000301 KREDIT ANGSURAN BERJANGKA - DANAMON -
23000203 KIMA - Alokasi Bank Garansi - PLN -
23000302 Kredit Rekening Koran (KRK) Danamon -
23000401 KREDIT INVESTASI - MANDIRI (365,387,358,091)
21060401 Hutang Leasing Kendaraan - Jk Panjang (323,351,833)
Total Long-Term Loan (365,710,709,924)

-
RUPIA
2017
Bank loans:
PT Bank UOB Indonesia -
PT Bank Danamon Indonesia Tbk
Unamortized transaction costs (11,252,573,663)
Total 408,735,426,337
(0)
Less current maturities of:
Bank loans:
PT Bank UOB Indonesia
Current Maturities of bank loans 43,348,068,245
Bank loans:
PT Bank Danamon Indonesia Tbk -
Long - term debt - of bank loans 365,387,358,092
Control (1)
Consumer Financing Payables:

BII Finance Center 52,335,000
PT Mandiri Tunas Finance 223,358,333
PT BCA Finance 288,782,100
Total 564,475,433

BII Finance Center 52,335,000
Current Maturities of 241,123,600
long - term debt consumer financing

BII Finance Center -
Long - term debt - net of 323,351,833
current maturities consumer financing
Control -

BORROWINGS
December 31, 2017, 2016, 2015 RUPIA
2017
Utang bank janka pendek

Pihak ketiga:
Pinjaman jangka panjang

Pihak ketiga:
Utang bank
Nilai tercatat 419,988,000,000
Dikurangi biaya transaksi pinjaman

yang belum diamortisasi (11,252,573,663)
Utang bank jangka panjang - neto 408,735,426,337
Utang pembiayaan konsumen

PT BII Finance Center 52,335,000
Total utang pembiayaan konsumen 564,475,433
Total pinjaman 409,299,901,770
Dikurangi pinjaman bagian yang jatuh

tempo dalam waktu satu tahun:
Utang bank
Bagian yang jatuh tempo dalam

waktu setahun 43,348,068,245
Dikurangi pinjaman bagian yang jatuh

tempo dalam waktu satu tahun:
PT BII Finance Center 52,335,000
Bagian utang pembiayaan

konsumen yang jatuh tempo
dalam waktu setahun 241,123,600
Bagian jangka panjang

Utang bank
365,387,358,092
Bagian jangka panjang utang bank

PT BII Finance Center -
Bagian jangka panjang utang 323,351,833

pembiayaan konsumen
Total bagian jangka panjang 365,710,709,925

1
Rincian pinjaman bank jangka pendek dan pinjaman jangka panjang berdasarkan mata uang
adalah sebagai berikut
IDR
2017
Pinjaman bank jangka pendek
Rupiah -
Pinjaman bank jangka panjang

Rupiah 564,475,433
Dolar AS 408,735,426,337
Total 409,299,901,770
31-Dec-17 31-Dec-16
Rate in USD in IDR
- - (35,799,625,032)
- - (1,724,642,489)
- - (11,250,000,000)
- - -
- - -
13,548 (3,199,592) -
13,548 (17,798) (125,599,685)
13,548 (3,217,389) (48,899,867,206)

(3,217,389) (48,899,867,206)
- - (221,957,674,964)
- - (9,453,598,951)
- - (67,875,000,000)
- - -
- - (5,000,000,000)
13,548 (26,969,837) -
13,548 (23,867) (41,868,000)
(26,993,705) (304,328,141,915)
- -
RUPIAH
2016 2015
-
268,935,541,436 299,965,731,500
84,125,000,000 30,000,000,000
353,060,541,436 329,965,731,500
- -
-
37,524,267,521 29,961,110,064
11,250,000,000 -
48,774,267,521 29,961,110,064
- -
231,411,273,915 270,004,621,436
72,875,000,000 30,000,000,000
304,286,273,915 300,004,621,436
- -
167,467,685 293,071,685
- -
167,467,685 293,071,685
125,599,685 125,599,685
125,599,685 125,599,685
41,868,000 167,472,000
- -
- -
41,868,000 167,472,000
- -
RUPIAH
2016 2015
5,000,000,000 -
- -
268,935,541,436 299,965,731,500
84,125,000,000 30,000,000,000
353,060,541,436 329,965,731,500
- -
353,060,541,436 329,965,731,500
- -
- -
167,467,685 293,071,685
167,467,685 293,071,685
353,228,009,121 330,258,803,185
- -
37,524,267,521 29,961,110,064
11,250,000,000 -
- -
48,774,267,521 29,961,110,064
- -
- -
125,599,685 125,599,685
125,599,685 125,599,685
- -
231,411,273,915 270,004,621,436
72,875,000,000 30,000,000,000
- -
304,286,273,915 300,004,621,436
- -
- -
41,868,000 167,472,000
41,868,000 167,472,000
304,328,141,915 300,172,093,436
- -
IDR
2016
5,000,000,000
353,060,541,436
-
353,060,541,436
31-Dec-16 31-Dec-15
Rate USD in IDR
13,436 (2,664,456) (28,639,700,004)

13,436 (128,360) (1,321,410,060)
13,436 (837,303) -
- - -
- - -
- - -
13,436 (9,348) (125,599,685)
13,436 (3,639,466) (30,086,709,749)

(3,639,466) (30,086,709,749)
13,436 (16,519,625) (257,757,299,996)

13,436 (703,602) (10,005,321,440)
13,436 (5,051,727) (30,000,000,000)
- - (2,242,000,000)
13,436 (372,135) -
- - -
13,436 (3,116) (167,472,000)
(22,650,204) (300,172,093,436)
- -
US DOLLAR
2017 2016 2015
31,000,000
20,016,042 21,744,526
6,261,164 2,174,701
(830,571)
30,169,429 26,277,206 23,919,227
- - -
3,400,000 - -
- 2,792,815 2,171,882
- 837,303 -
(200,408)
3,199,592 3,630,118 2,171,882
27,600,000 - -
- 17,223,227 19,572,644
- 5,423,861 2,174,701
(630,163)
26,969,837 22,647,088 21,747,345
13,548 13,436 13,795
3,863 12,464 21,245

16,486 - -
21,315 - -
41,665 12,464 21,245
3,863 9,348 9,105

7,066 - -
6,869 - -
17,798 9,348 9,105
- 3,116 12,140
9,421 - -
14,446 - -
23,867 3,116 12,140
- - -
RUPIAH
2017 2016 2015
- 372,135 -
31,000,000 - -
- 20,016,042 21,744,526
- 6,261,164 2,174,701
31,000,000 26,277,206 23,919,227
(830,571) - -
30,169,429 26,277,206 23,919,227
21,315 - -
16,486 - -
3,863 12,464 21,245
41,665 12,464 21,245
30,211,094 26,289,670 23,940,471
3,400,000 - -
- 2,792,815 2,171,882
- 837,303 -
(200,408) - -
3,199,592 3,630,118 2,171,882
6,869 - -
7,066 - -
3,863 9,348 9,105
17,798 9,348 9,105

27,600,000 - -
- 17,223,227 19,572,644
- 5,423,861 2,174,701
(630,163) - -
26,969,837 22,647,088 21,747,345
14,446 - -
9,421 - -
- 3,116 12,140
23,867 3,116 12,140
26,993,705 22,650,204 21,759,485

0 - -
USD
2017 2016
- 372,135
41,665 26,277,206
30,169,429 -
30,211,094 26,277,206
Balance Per Audited
31-Dec-15
Rate USD
13,795 (2,076,093)
13,795 (95,789)
13,795 -
13,795 -
13,795 -
13,795 -
13,795 (9,105)
13,795 (2,180,987)
(2,180,987)
13,795 (18,684,835)
13,795 (725,286)
13,795 (2,174,701)
13,795 (162,523)
13,795 -
13,795 -
13,795 (12,140)
(21,759,485)
-
: PT ENERGI SAKTI SANTOSA
: Amortization Schedule ISAK 16
: DECEMBER 31, 2017
Contract Information
Operasi mulai (COD) 20-Apr-16
Kontrak berakhir 19-Apr-46 Katrina Rivera:
equal to NPV of principal
Cost of Construction 112,068,491 114,040,171
Discount rate 0.438% 5.25%
Velix:
Menggunakan goal-seek
Dalam Dolar Amerika Serikat
No. Date Payment Interest Principal Oustanding
0 20-Apr-16 112,068,491
1 30-Apr-16 620,770 490,300 130,471 111,938,021 13,180
2 31-May-16 620,770 489,729 131,042 111,806,979 13,420
3 30-Jun-16 620,770 489,156 131,615 111,675,364 13,355
4 31-Jul-16 620,770 488,580 132,191 111,543,173 13,119
5 31-Aug-16 620,770 488,001 132,769 111,410,404 13,165
6 30-Sep-16 620,770 487,421 133,350 111,277,055 13,118
7 31-Oct-16 620,770 486,837 133,933 111,143,121 13,017
8 30-Nov-16 620,770 486,251 134,519 111,008,602 13,311
9 31-Dec-16 620,770 485,663 135,108 110,873,494 13,418
10 31-Jan-17 687,080 485,072 202,009 110,671,486 13,359
11 28-Feb-17 687,080 484,188 202,893 110,468,593 13,341
12 31-Mar-17 687,080 483,300 203,780 110,264,813 13,346
13 30-Apr-17 687,080 482,409 204,672 110,060,141 13,306
14 31-May-17 687,080 481,513 205,567 109,854,574 13,323
15 30-Jun-17 687,080 480,614 206,467 109,648,107 13,298
16 31-Jul-17 687,080 479,710 207,370 109,440,737 13,342
17 31-Aug-17 687,080 478,803 208,277 109,232,460 13,342
18 30-Sep-17 687,080 477,892 209,188 109,023,272 13,303
19 31-Oct-17 687,080 476,977 210,104 108,813,168 13,526
20 30-Nov-17 687,080 476,058 211,023 108,602,146 13,527
21 31-Dec-17 687,080 475,134 211,946 108,390,200 13,556
22 31-Jan-18 620,912 474,207 146,704 108,243,495
23 28-Feb-18 620,912 473,565 147,346 108,096,149
24 31-Mar-18 620,912 472,921 147,991 107,948,158
25 30-Apr-18 620,912 472,273 148,638 107,799,520

26 31-May-18 620,912 471,623 149,289 107,650,231
27 30-Jun-18 620,912 470,970 149,942 107,500,289

28 31-Jul-18 620,912 470,314 150,598 107,349,691
29 31-Aug-18 620,912 469,655 151,257 107,198,435
30 30-Sep-18 620,912 468,993 151,918 107,046,516
31 31-Oct-18 620,912 468,329 152,583 106,893,933
32 30-Nov-18 620,912 467,661 153,251 106,740,682
33 31-Dec-18 620,912 466,990 153,921 106,586,761
34 31-Jan-19 620,912 466,317 154,595 106,432,167
35 28-Feb-19 620,912 465,641 155,271 106,276,896
36 31-Mar-19 620,912 464,961 155,950 106,120,946
37 30-Apr-19 620,912 464,279 156,632 105,964,313
38 31-May-19 620,912 463,594 157,318 105,806,995
39 30-Jun-19 620,912 462,906 158,006 105,648,989
40 31-Jul-19 620,912 462,214 158,697 105,490,292
41 31-Aug-19 620,912 461,520 159,392 105,330,900
42 30-Sep-19 620,912 460,823 160,089 105,170,812
43 31-Oct-19 620,912 460,122 160,789 105,010,022
44 30-Nov-19 620,912 459,419 161,493 104,848,530
45 31-Dec-19 620,912 458,712 162,199 104,686,330
46 31-Jan-20 620,912 458,003 162,909 104,523,421
47 29-Feb-20 620,912 457,290 163,622 104,359,800
48 31-Mar-20 620,912 456,574 164,337 104,195,462
49 30-Apr-20 620,912 455,855 165,056 104,030,406
50 31-May-20 620,912 455,133 165,779 103,864,627
51 30-Jun-20 620,912 454,408 166,504 103,698,123
52 31-Jul-20 620,912 453,679 167,232 103,530,891
53 31-Aug-20 620,912 452,948 167,964 103,362,927
54 30-Sep-20 620,912 452,213 168,699 103,194,228
55 31-Oct-20 620,912 451,475 169,437 103,024,791
56 30-Nov-20 620,912 450,733 170,178 102,854,613
57 31-Dec-20 620,912 449,989 170,923 102,683,690
58 31-Jan-21 620,912 449,241 171,670 102,512,020
59 28-Feb-21 620,912 448,490 172,422 102,339,599
60 31-Mar-21 620,912 447,736 173,176 102,166,423
61 30-Apr-21 620,912 446,978 173,934 101,992,489
62 31-May-21 620,912 446,217 174,694 101,817,795
63 30-Jun-21 620,912 445,453 175,459 101,642,336
64 31-Jul-21 620,912 444,685 176,226 101,466,110
65 31-Aug-21 620,912 443,914 176,997 101,289,112
66 30-Sep-21 620,912 443,140 177,772 101,111,340
67 31-Oct-21 620,912 442,362 178,549 100,932,791
68 30-Nov-21 620,912 441,581 179,331 100,753,460
69 31-Dec-21 620,912 440,796 180,115 100,573,345
70 31-Jan-22 620,912 440,008 180,903 100,392,442
71 28-Feb-22 620,912 439,217 181,695 100,210,747
72 31-Mar-22 620,912 438,422 182,490 100,028,258
73 30-Apr-22 620,912 437,624 183,288 99,844,970
74 31-May-22 620,912 436,822 184,090 99,660,880
75 30-Jun-22 620,912 436,016 184,895 99,475,984
76 31-Jul-22 620,912 435,207 185,704 99,290,280
77 31-Aug-22 620,912 434,395 186,517 99,103,764
78 30-Sep-22 620,912 433,579 187,333 98,916,431
79 31-Oct-22 620,912 432,759 188,152 98,728,279
80 30-Nov-22 620,912 431,936 188,975 98,539,303
81 31-Dec-22 620,912 431,109 189,802 98,349,501
82 31-Jan-23 620,912 430,279 190,633 98,158,869
83 28-Feb-23 620,912 429,445 191,467 97,967,402
84 31-Mar-23 620,912 428,607 192,304 97,775,098
85 30-Apr-23 620,912 427,766 193,146 97,581,952
86 31-May-23 620,912 426,921 193,991 97,387,962
87 30-Jun-23 620,912 426,072 194,839 97,193,122
88 31-Jul-23 620,912 425,220 195,692 96,997,431
89 31-Aug-23 620,912 424,364 196,548 96,800,883
90 30-Sep-23 620,912 423,504 197,408 96,603,475
91 31-Oct-23 620,912 422,640 198,271 96,405,204
92 30-Nov-23 620,912 421,773 199,139 96,206,065
93 31-Dec-23 620,912 420,902 200,010 96,006,055
94 31-Jan-24 620,912 420,026 200,885 95,805,170
95 29-Feb-24 620,912 419,148 201,764 95,603,406
96 31-Mar-24 620,912 418,265 202,647 95,400,759
97 30-Apr-24 620,912 417,378 203,533 95,197,226
98 31-May-24 620,912 416,488 204,424 94,992,802
99 30-Jun-24 620,912 415,594 205,318 94,787,484
100 31-Jul-24 620,912 414,695 206,216 94,581,268
101 31-Aug-24 620,912 413,793 207,119 94,374,149
102 30-Sep-24 620,912 412,887 208,025 94,166,124
103 31-Oct-24 620,912 411,977 208,935 93,957,189
104 30-Nov-24 620,912 411,063 209,849 93,747,341
105 31-Dec-24 620,912 410,145 210,767 93,536,574
106 31-Jan-25 620,912 409,223 211,689 93,324,884
107 28-Feb-25 620,912 408,296 212,615 93,112,269
108 31-Mar-25 620,912 407,366 213,545 92,898,724
109 30-Apr-25 620,912 406,432 214,480 92,684,244
110 31-May-25 620,912 405,494 215,418 92,468,826
111 30-Jun-25 620,912 404,551 216,360 92,252,466
112 31-Jul-25 620,912 403,605 217,307 92,035,158
113 31-Aug-25 620,912 402,654 218,258 91,816,901
114 30-Sep-25 620,912 401,699 219,213 91,597,688
115 31-Oct-25 620,912 400,740 220,172 91,377,516
116 30-Nov-25 620,912 399,777 221,135 91,156,381
117 31-Dec-25 620,912 398,809 222,102 90,934,279
118 31-Jan-26 620,912 397,837 223,074 90,711,205
119 28-Feb-26 620,912 396,862 224,050 90,487,155
120 31-Mar-26 620,912 395,881 225,030 90,262,124
121 30-Apr-26 620,912 394,897 226,015 90,036,110
122 31-May-26 620,912 393,908 227,004 89,809,106
123 30-Jun-26 620,912 392,915 227,997 89,581,109
124 31-Jul-26 620,912 391,917 228,994 89,352,115
125 31-Aug-26 620,912 390,916 229,996 89,122,119
126 30-Sep-26 620,912 389,909 231,002 88,891,116
127 31-Oct-26 620,912 388,899 232,013 88,659,103
128 30-Nov-26 620,912 387,884 233,028 88,426,075
129 31-Dec-26 620,912 386,864 234,048 88,192,028
130 31-Jan-27 620,912 385,840 235,071 87,956,956
131 28-Feb-27 620,912 384,812 236,100 87,720,857
132 31-Mar-27 620,912 383,779 237,133 87,483,724
133 30-Apr-27 620,912 382,741 238,170 87,245,553
134 31-May-27 620,912 381,699 239,212 87,006,341
135 30-Jun-27 620,912 380,653 240,259 86,766,082
136 31-Jul-27 620,912 379,602 241,310 86,524,772
137 31-Aug-27 620,912 378,546 242,366 86,282,406
138 30-Sep-27 620,912 377,486 243,426 86,038,980
139 31-Oct-27 620,912 376,421 244,491 85,794,489
140 30-Nov-27 620,912 375,351 245,561 85,548,929
141 31-Dec-27 620,912 374,277 246,635 85,302,293
142 31-Jan-28 620,912 373,198 247,714 85,054,579
143 29-Feb-28 620,912 372,114 248,798 84,805,782
144 31-Mar-28 620,912 371,025 249,886 84,555,895
145 30-Apr-28 620,912 369,932 250,980 84,304,916
146 31-May-28 620,912 368,834 252,078 84,052,838
147 30-Jun-28 620,912 367,731 253,180 83,799,658
148 31-Jul-28 620,912 366,624 254,288 83,545,370
149 31-Aug-28 620,912 365,511 255,401 83,289,969
150 30-Sep-28 620,912 364,394 256,518 83,033,451
151 31-Oct-28 620,912 363,271 257,640 82,775,811
152 30-Nov-28 620,912 362,144 258,767 82,517,043
153 31-Dec-28 620,912 361,012 259,900 82,257,144
154 31-Jan-29 620,912 359,875 261,037 81,996,107
155 28-Feb-29 620,912 358,733 262,179 81,733,928
156 31-Mar-29 620,912 357,586 263,326 81,470,603
157 30-Apr-29 620,912 356,434 264,478 81,206,125
158 31-May-29 620,912 355,277 265,635 80,940,490
159 30-Jun-29 620,912 354,115 266,797 80,673,693
160 31-Jul-29 620,912 352,947 267,964 80,405,729
161 31-Aug-29 620,912 351,775 269,137 80,136,593
162 30-Sep-29 620,912 350,598 270,314 79,866,279
163 31-Oct-29 620,912 349,415 271,497 79,594,782
164 30-Nov-29 620,912 348,227 272,684 79,322,097
165 31-Dec-29 620,912 347,034 273,877 79,048,220
166 31-Jan-30 620,912 345,836 275,076 78,773,144
167 28-Feb-30 620,912 344,633 276,279 78,496,865
168 31-Mar-30 620,912 343,424 277,488 78,219,377
169 30-Apr-30 620,912 342,210 278,702 77,940,676
170 31-May-30 620,912 340,990 279,921 77,660,754
171 30-Jun-30 620,912 339,766 281,146 77,379,609
172 31-Jul-30 620,912 338,536 282,376 77,097,233
173 31-Aug-30 620,912 337,300 283,611 76,813,622
174 30-Sep-30 620,912 336,060 284,852 76,528,770
175 31-Oct-30 620,912 334,813 286,098 76,242,671
176 30-Nov-30 620,912 333,562 287,350 75,955,321
177 31-Dec-30 620,912 332,305 288,607 75,666,714
178 31-Jan-31 413,941 331,042 82,899 75,583,815
179 28-Feb-31 413,941 330,679 83,262 75,500,553
180 31-Mar-31 413,941 330,315 83,626 75,416,927
181 30-Apr-31 413,941 329,949 83,992 75,332,935
182 31-May-31 413,941 329,582 84,359 75,248,576
183 30-Jun-31 413,941 329,213 84,729 75,163,847
184 31-Jul-31 413,941 328,842 85,099 75,078,748
185 31-Aug-31 413,941 328,470 85,472 74,993,276
186 30-Sep-31 413,941 328,096 85,845 74,907,431
187 31-Oct-31 413,941 327,720 86,221 74,821,210
188 30-Nov-31 413,941 327,343 86,598 74,734,611
189 31-Dec-31 413,941 326,964 86,977 74,647,634
190 31-Jan-32 620,912 326,583 294,328 74,353,306
191 29-Feb-32 620,912 325,296 295,616 74,057,690
192 31-Mar-32 620,912 324,002 296,909 73,760,781
193 30-Apr-32 620,912 322,703 298,208 73,462,573
194 31-May-32 620,912 321,399 299,513 73,163,060
195 30-Jun-32 620,912 320,088 300,823 72,862,237
196 31-Jul-32 620,912 318,772 302,139 72,560,097
197 31-Aug-32 620,912 317,450 303,461 72,256,636
198 30-Sep-32 620,912 316,123 304,789 71,951,847
199 31-Oct-32 620,912 314,789 306,122 71,645,725
200 30-Nov-32 620,912 313,450 307,462 71,338,264
201 31-Dec-32 620,912 312,105 308,807 71,029,457
202 31-Jan-33 620,912 310,754 310,158 70,719,299
203 28-Feb-33 620,912 309,397 311,515 70,407,784
204 31-Mar-33 620,912 308,034 312,878 70,094,907
205 30-Apr-33 620,912 306,665 314,246 69,780,661
206 31-May-33 620,912 305,290 315,621 69,465,039
207 30-Jun-33 620,912 303,910 317,002 69,148,037
208 31-Jul-33 620,912 302,523 318,389 68,829,648
209 31-Aug-33 620,912 301,130 319,782 68,509,866
210 30-Sep-33 620,912 299,731 321,181 68,188,685
211 31-Oct-33 620,912 298,325 322,586 67,866,099
212 30-Nov-33 620,912 296,914 323,997 67,542,102
213 31-Dec-33 620,912 295,497 325,415 67,216,687
214 31-Jan-34 620,912 294,073 326,839 66,889,848
215 28-Feb-34 620,912 292,643 328,269 66,561,580
216 31-Mar-34 620,912 291,207 329,705 66,231,875
217 30-Apr-34 620,912 289,764 331,147 65,900,728
218 31-May-34 620,912 288,316 332,596 65,568,132
219 30-Jun-34 620,912 286,861 334,051 65,234,081
220 31-Jul-34 620,912 285,399 335,513 64,898,569
221 31-Aug-34 620,912 283,931 336,980 64,561,588
222 30-Sep-34 620,912 282,457 338,455 64,223,134
223 31-Oct-34 620,912 280,976 339,935 63,883,198
224 30-Nov-34 620,912 279,489 341,423 63,541,776
225 31-Dec-34 620,912 277,995 342,916 63,198,859
226 31-Jan-35 620,912 276,495 344,417 62,854,443
227 28-Feb-35 620,912 274,988 345,923 62,508,519
228 31-Mar-35 620,912 273,475 347,437 62,161,082
229 30-Apr-35 620,912 271,955 348,957 61,812,125
230 31-May-35 620,912 270,428 350,484 61,461,642
231 30-Jun-35 620,912 268,895 352,017 61,109,625
232 31-Jul-35 620,912 267,355 353,557 60,756,068
233 31-Aug-35 620,912 265,808 355,104 60,400,964
234 30-Sep-35 620,912 264,254 356,657 60,044,307
235 31-Oct-35 620,912 262,694 358,218 59,686,089
236 30-Nov-35 620,912 261,127 359,785 59,326,304
237 31-Dec-35 620,912 259,553 361,359 58,964,945
238 31-Jan-36 620,912 257,972 362,940 58,602,005
239 29-Feb-36 620,912 256,384 364,528 58,237,477
240 31-Mar-36 620,912 254,789 366,123 57,871,355
241 30-Apr-36 620,912 253,187 367,724 57,503,630
242 31-May-36 620,912 251,578 369,333 57,134,297
243 30-Jun-36 620,912 249,963 370,949 56,763,348
244 31-Jul-36 620,912 248,340 372,572 56,390,776
245 31-Aug-36 620,912 246,710 374,202 56,016,574
246 30-Sep-36 620,912 245,073 375,839 55,640,735
247 31-Oct-36 620,912 243,428 377,483 55,263,251
248 30-Nov-36 620,912 241,777 379,135 54,884,116
249 31-Dec-36 620,912 240,118 380,794 54,503,323
250 31-Jan-37 620,912 238,452 382,460 54,120,863
251 28-Feb-37 620,912 236,779 384,133 53,736,730
252 31-Mar-37 620,912 235,098 385,813 53,350,917
253 30-Apr-37 620,912 233,410 387,501 52,963,416
254 31-May-37 620,912 231,715 389,197 52,574,219
255 30-Jun-37 620,912 230,012 390,899 52,183,320
256 31-Jul-37 620,912 228,302 392,610 51,790,710
257 31-Aug-37 620,912 226,584 394,327 51,396,383
258 30-Sep-37 620,912 224,859 396,052 51,000,330
259 31-Oct-37 620,912 223,126 397,785 50,602,545
260 30-Nov-37 620,912 221,386 399,525 50,203,020
261 31-Dec-37 620,912 219,638 401,273 49,801,746
262 31-Jan-38 620,912 217,883 403,029 49,398,717
263 28-Feb-38 620,912 216,119 404,792 48,993,925
264 31-Mar-38 620,912 214,348 406,563 48,587,362
265 30-Apr-38 620,912 212,570 408,342 48,179,020
266 31-May-38 620,912 210,783 410,128 47,768,892
267 30-Jun-38 620,912 208,989 411,923 47,356,969
268 31-Jul-38 620,912 207,187 413,725 46,943,244
269 31-Aug-38 620,912 205,377 415,535 46,527,709
270 30-Sep-38 620,912 203,559 417,353 46,110,356
271 31-Oct-38 620,912 201,733 419,179 45,691,178
272 30-Nov-38 620,912 199,899 421,013 45,270,165
273 31-Dec-38 620,912 198,057 422,855 44,847,310
274 31-Jan-39 620,912 196,207 424,705 44,422,606
275 28-Feb-39 620,912 194,349 426,563 43,996,043
276 31-Mar-39 620,912 192,483 428,429 43,567,614
277 30-Apr-39 620,912 190,608 430,303 43,137,311
278 31-May-39 620,912 188,726 432,186 42,705,125
279 30-Jun-39 620,912 186,835 434,077 42,271,048
280 31-Jul-39 620,912 184,936 435,976 41,835,072
281 31-Aug-39 620,912 183,028 437,883 41,397,189
282 30-Sep-39 620,912 181,113 439,799 40,957,390
283 31-Oct-39 620,912 179,189 441,723 40,515,667
284 30-Nov-39 620,912 177,256 443,656 40,072,012
285 31-Dec-39 620,912 175,315 445,597 39,626,415
286 31-Jan-40 620,912 173,366 447,546 39,178,869
287 29-Feb-40 620,912 171,408 449,504 38,729,365
288 31-Mar-40 620,912 169,441 451,471 38,277,894
289 30-Apr-40 620,912 167,466 453,446 37,824,448
290 31-May-40 620,912 165,482 455,430 37,369,019
291 30-Jun-40 620,912 163,489 457,422 36,911,597
292 31-Jul-40 620,912 161,488 459,423 36,452,173
293 31-Aug-40 620,912 159,478 461,433 35,990,740
294 30-Sep-40 620,912 157,459 463,452 35,527,288
295 31-Oct-40 620,912 155,432 465,480 35,061,808
296 30-Nov-40 620,912 153,395 467,516 34,594,292
297 31-Dec-40 620,912 151,350 469,562 34,124,730
298 31-Jan-41 620,912 149,296 471,616 33,653,114
299 28-Feb-41 620,912 147,232 473,679 33,179,435
300 31-Mar-41 620,912 145,160 475,752 32,703,684
301 30-Apr-41 620,912 143,079 477,833 32,225,851
302 31-May-41 620,912 140,988 479,924 31,745,927
303 30-Jun-41 620,912 138,888 482,023 31,263,904
304 31-Jul-41 620,912 136,780 484,132 30,779,772
305 31-Aug-41 620,912 134,662 486,250 30,293,522
306 30-Sep-41 620,912 132,534 488,377 29,805,144
307 31-Oct-41 620,912 130,398 490,514 29,314,630
308 30-Nov-41 620,912 128,252 492,660 28,821,970
309 31-Dec-41 620,912 126,096 494,815 28,327,155
310 31-Jan-42 620,912 123,931 496,980 27,830,174
311 28-Feb-42 620,912 121,757 499,155 27,331,020
312 31-Mar-42 620,912 119,573 501,338 26,829,681
313 30-Apr-42 620,912 117,380 503,532 26,326,150
314 31-May-42 620,912 115,177 505,735 25,820,415
315 30-Jun-42 620,912 112,964 507,947 25,312,468
316 31-Jul-42 620,912 110,742 510,170 24,802,298
317 31-Aug-42 620,912 108,510 512,402 24,289,896
318 30-Sep-42 620,912 106,268 514,643 23,775,253
319 31-Oct-42 620,912 104,017 516,895 23,258,358
320 30-Nov-42 620,912 101,755 519,156 22,739,202
321 31-Dec-42 620,912 99,484 521,428 22,217,774
322 31-Jan-43 620,912 97,203 523,709 21,694,066
323 28-Feb-43 620,912 94,912 526,000 21,168,065
324 31-Mar-43 620,912 92,610 528,301 20,639,764
325 30-Apr-43 620,912 90,299 530,613 20,109,152
326 31-May-43 620,912 87,978 532,934 19,576,217
327 30-Jun-43 620,912 85,646 535,266 19,040,952
328 31-Jul-43 620,912 83,304 537,607 18,503,344
329 31-Aug-43 620,912 80,952 539,959 17,963,385
330 30-Sep-43 620,912 78,590 542,322 17,421,063
331 31-Oct-43 620,912 76,217 544,694 16,876,369
332 30-Nov-43 620,912 73,834 547,077 16,329,291
333 31-Dec-43 620,912 71,441 549,471 15,779,820
334 31-Jan-44 620,912 69,037 551,875 15,227,945
335 29-Feb-44 620,912 66,622 554,289 14,673,656
336 31-Mar-44 620,912 64,197 556,714 14,116,942
337 30-Apr-44 620,912 61,762 559,150 13,557,792
338 31-May-44 620,912 59,315 561,596 12,996,195
339 30-Jun-44 620,912 56,858 564,053 12,432,142
340 31-Jul-44 620,912 54,391 566,521 11,865,621
341 31-Aug-44 620,912 51,912 569,000 11,296,622
342 30-Sep-44 620,912 49,423 571,489 10,725,133
343 31-Oct-44 620,912 46,922 573,989 10,151,143
344 30-Nov-44 620,912 44,411 576,500 9,574,643
345 31-Dec-44 620,912 41,889 579,023 8,995,621
346 31-Jan-45 620,912 39,356 581,556 8,414,065
347 28-Feb-45 620,912 36,812 584,100 7,829,965
348 31-Mar-45 620,912 34,256 586,656 7,243,309
349 30-Apr-45 620,912 31,689 589,222 6,654,087
350 31-May-45 620,912 29,112 591,800 6,062,287
351 30-Jun-45 620,912 26,523 594,389 5,467,898
352 31-Jul-45 620,912 23,922 596,990 4,870,908
353 31-Aug-45 620,912 21,310 599,601 4,271,307
354 30-Sep-45 620,912 18,687 602,225 3,669,082
355 31-Oct-45 620,912 16,052 604,859 3,064,223
356 30-Nov-45 620,912 13,406 607,506 2,456,717
357 31-Dec-45 620,912 10,748 610,163 1,846,554
358 31-Jan-46 620,912 8,079 612,833 1,233,721
359 28-Feb-46 620,912 5,398 615,514 618,207
360 19-Apr-46 620,912 2,705 618,207 0
TOTAL 221,837,286 109,768,795 112,068,491 (0)

\
Fair Value of Constr
Year % Completion USD Rate
Payment Principal Interest 2017 0% - 13,548
8,181,666,667 1,719,585,934 6,462,080,734 2016 6% 6,395,967 13,436
8,330,521,196 1,758,531,572 6,571,989,624 2015 26% 28,906,336 13,795
8,290,419,429 1,757,722,829 6,532,696,600 2014 68% 76,766,189 12,440
8,143,774,843 1,734,185,467 6,409,589,376 100% 112,068,491
8,172,442,019 1,747,903,800 6,424,538,219
8,143,414,796 1,749,315,440 6,394,099,356
8,080,716,988 1,743,441,436 6,337,275,553 Rev 1,505,752,248,147
8,262,764,109 1,790,518,099 6,472,246,010 Cost 521,444,376,302
8,329,292,071 1,812,831,112 6,516,460,958 GP 984,307,871,845
9,178,706,091 2,698,635,417 6,480,070,675 %GP 65%
9,166,338,646 2,706,789,880 6,459,548,765
9,169,774,047 2,719,650,987 6,450,123,060
9,142,290,834 2,723,362,589 6,418,928,245 13,548
9,153,971,200 2,738,771,943 6,415,199,257 2017
9,136,794,191 2,745,592,406 6,391,201,785 Not later than 1 years 7,450,939
9,167,025,726 2,766,728,647 6,400,297,079 1-5 years 29,803,757
9,167,025,726 2,778,833,084 6,388,192,641 Later than 5 years 170,750,692
9,140,229,593 2,782,832,135 6,357,397,458 Total future minimum capacity payment 208,005,389
9,293,448,506 2,841,860,109 6,451,588,397 Less unearned revenue (99,615,189)
9,294,135,586 2,854,504,270 6,439,631,317 Cost
9,314,060,916 2,873,139,158 6,440,921,758 revenue already received
PV 108,390,200
Current (1,803,439)
106,586,761
13,548
(24,432,986,484)
1,444,037,440,273
Control (42,240,985,680)
ruction
Rupuiah Cost GP GP%
- -
85,936,209,223 29,759,844,673 56,176,364,551 65%
398,762,899,068 134,498,519,189 264,264,379,879 66%
954,971,390,158 357,186,012,441 597,785,377,717 63%
1,439,670,498,450 521,444,376,302 918,226,122,148 64%
2016 2015
8,244,964
29,803,757
178,201,632
216,250,353
(105,376,859)
110,873,494
(2,483,295) (33,365,546,092)
108,390,200
13,436
(33,365,546,092)
1,456,330,724,380
18,704,383,932
Unamortized
Transaction Cost in
IDR
Long Term Loan
Beginning

Addition in 2017
PT Bank Mandiri (Persero) Tbk (11,252,573,663)
Forex from reval
PT Bank Mandiri (Persero) Tbk
Deduction in 2017

PT Bank Mandiri (Persero) Tbk
Amortized provision:
Total (11,252,573,663)
Balance per TB
Difference
BII
Beg balance 125,599,685
Addition
Payment during the year 115,132,685
Outstading balance 10,467,000
Less current portion -
Long term portion 10,467,000
(41,868,000)
December 31, 2017
Unamortized
Net Value of Loan
Principal (USD) Principal (IDR) Transaction
(IDR)
Cost in USD
268,935,541,436 268,935,541,436
84,125,000,000 84,125,000,000
(830,571) 421,197,000,000 31,089,238 409,944,426,337
(1,209,000,000) (1,209,000,000)
(268,935,541,436) (268,935,541,436)
(84,125,000,000) (84,125,000,000)
(830,571) 419,988,000,000 31,089,238 408,735,426,337

408,735,426,337
(0.49)
PT Mandiri Tunas Finance PT BCA Finance ORIX Total

125,599,685
287,175,000 319,803,300 ### 2,051,978,300
63,816,667 31,021,200 ### (1,654,970,552)
223,358,333 288,782,100 - 522,607,433
95,725,000 93,063,600 (188,788,600)
127,633,333 195,718,500 - 333,818,833
- -
Unamortized
Net Value of
Transaction
Loan (USD)
Cost in IDR
-
-
Addition in 2016
30,258,667 PT Bank UOB Indonesia

Payment in 2016

30,258,667 -
30,169,429
89,238.26
December 31, 2016
Unamortized
Net Value of Net Value of Loan
Principal (USD) Principal (IDR) Transaction
Loan (IDR) (USD)
Cost in USD
299,965,731,500 299,965,731,500
30,000,000,000 30,000,000,000
1,172,920,000
55,000,000,000 55,000,000,000
(29,961,110,064) (29,961,110,064)
(5,875,000,000) (5,875,000,000)
- 350,302,541,436 - - 349,129,621,436
(3,930,920,000)
Client : PT Energy Sakti Sentosa
Period : December 31, 2017
Subject : Mandiri
Objective: To ensure that the balance was fairly stated in all material aspects, in accordance with PSAK (Assert
and IFRS (Assertion : C,A,V,E)
Procedure: - Test the convertion calculation of the bank loan in original currency into reporting currency
- Checked payment and received cash to cash payment voucher and cash receipt voucher and bank
- Reviewed interest expense compliance with agreements
- Reasonable Test of interest expense (refer to E420)
Facility Kredit Investasi - Non Revolving

Purpose Financing of existing assets PLTA Pakkat with capacity 3 x 6 MW in Nanggumba Village, North Suma
Plafond $ 31,000,000.00
Period 87 months from Credit Agreement (include availability period 3 months)
Interest 5.75%
Provision 0.05% = $ 15,500.00 =
Structuring fee 0.95% = $ 294,500.00 =
Maintenance fee 0.20% -
Adminstration fee 50,682,791 $ 3,731.34 =
Arranger fee $ 529,052.26
$ 842,783.60
SCHEDULE REPAYMENT LOAN PT. ESS - PT. BANK MANDIRI (PERSERO) TBK
31,000,000.-
Year Period Principal Interest
5.75%
19-Dec-17 23-Dec-17 - 19,805.56
23-Dec-17 23-Jan-18 - 153,493.06
23-Jan-18 23-Feb-18 - 153,493.06
23-Feb-18 23-Mar-18 340,000 138,638.89
23-Mar-18 23-Apr-18 340,000 151,809.58
23-Apr-18 23-May-18 340,000 145,283.33
23-May-18 23-Jun-18 340,000 148,442.64
1
23-Jun-18 23-Jul-18 340,000 142,025.00
23-Jul-18 23-Aug-18 340,000 145,075.69
23-Aug-18 23-Sep-18 340,000 143,392.22
23-Sep-18 23-Oct-18 340,000 137,137.50
23-Oct-18 23-Nov-18 340,000 140,025.28
23-Nov-18 23-Dec-18 340,000 133,879.17
23-Dec-18 23-Jan-19 350,000 136,658.33
23-Jan-19 23-Feb-19 350,000 134,925.35
23-Feb-19 23-Mar-19 350,000 120,302.78
23-Mar-19 23-Apr-19 350,000 131,459.38
23-Apr-19 23-May-19 350,000 125,541.67
23-May-19 23-Jun-19 350,000 127,993.40
2
23-Jun-19 23-Jul-19 350,000 122,187.50
23-Jul-19 23-Aug-19 350,000 124,527.43
23-Aug-19 23-Sep-19 350,000 122,794.44
2
23-Sep-19 23-Oct-19 350,000 117,156.25

23-Oct-19 23-Nov-19 350,000 119,328.47
23-Nov-19 23-Dec-19 350,000 113,802.08
23-Dec-19 23-Jan-20 360,000 115,862.50
23-Jan-20 23-Feb-20 360,000 114,080.00
23-Feb-20 23-Mar-20 360,000 105,052.50
23-Mar-20 23-Apr-20 360,000 110,515.00
23-Apr-20 23-May-20 360,000 105,225.00
23-May-20 23-Jun-20 360,000 106,950.00
3
23-Jun-20 23-Jul-20 360,000 101,775.00
23-Jul-20 23-Aug-20 360,000 103,385.00
23-Aug-20 23-Sep-20 360,000 101,602.50
23-Sep-20 23-Oct-20 360,000 96,600.00
23-Oct-20 23-Nov-20 360,000 98,037.50
23-Nov-20 23-Dec-20 360,000 93,150.00
23-Dec-20 23-Jan-21 370,000 94,472.50
23-Jan-21 23-Feb-21 370,000 92,640.49
23-Feb-21 23-Mar-21 370,000 82,020.56
23-Mar-21 23-Apr-21 370,000 88,976.46
23-Apr-21 23-May-21 370,000 84,333.33
23-May-21 23-Jun-21 370,000 85,312.43
4
23-Jun-21 23-Jul-21 370,000 80,787.50
23-Jul-21 23-Aug-21 370,000 81,648.40
23-Aug-21 23-Sep-21 370,000 79,816.39
23-Sep-21 23-Oct-21 370,000 75,468.75
23-Oct-21 23-Nov-21 370,000 76,152.36
23-Nov-21 23-Dec-21 370,000 71,922.92
23-Dec-21 23-Jan-22 380,000 72,488.33
23-Jan-22 23-Feb-22 380,000 70,606.81
23-Feb-22 23-Mar-22 380,000 62,074.44
23-Mar-22 23-Apr-22 380,000 66,843.75
23-Apr-22 23-May-22 380,000 62,866.67
23-May-22 23-Jun-22 380,000 63,080.69
5
23-Jun-22 23-Jul-22 380,000 59,225.00
23-Jul-22 23-Aug-22 380,000 59,317.64
23-Aug-22 23-Sep-22 380,000 57,436.11
23-Sep-22 23-Oct-22 380,000 53,762.50
23-Oct-22 23-Nov-22 380,000 53,673.06
23-Nov-22 23-Dec-22 380,000 50,120.83
23-Dec-22 23-Jan-23 390,000 49,910.00
23-Jan-23 23-Feb-23 390,000 47,978.96
23-Feb-23 23-Mar-23 390,000 41,591.67
23-Mar-23 23-Apr-23 390,000 44,116.88
23-Apr-23 23-May-23 390,000 40,825.00
23-May-23 23-Jun-23 390,000 40,254.79
6
23-Jun-23 23-Jul-23 390,000 37,087.50
23-Jul-23 23-Aug-23 390,000 36,392.71
23-Aug-23 23-Sep-23 390,000 34,461.67
23-Sep-23 23-Oct-23 390,000 31,481.25
23-Oct-23 23-Nov-23 390,000 30,599.58
23-Nov-23 23-Dec-23 390,000 27,743.75
23-Dec-23 23-Jan-24 400,000 26,737.50
23-Jan-24 23-Feb-24 400,000 24,756.94
7
23-Feb-24 23-Mar-24 400,000 21,306.94
23-Mar-24 23-Apr-24 400,000 20,795.83
23-Apr-24 23-May-24 400,000 18,208.33
23-May-24 23-Jun-24 400,000 16,834.72
7
23-Jun-24 23-Jul-24 400,000 14,375.00
23-Jul-24 23-Aug-24 400,000 12,873.61
23-Aug-24 23-Sep-24 400,000 10,893.06
23-Sep-24 23-Oct-24 400,000 8,625.00
23-Oct-24 23-Nov-24 400,000 6,931.94
23-Nov-24 23-Dec-24 1,000,000 4,791.67
TOTAL 31,000,000 6,876,035.28
in org currency rate

Balance per schedule as of December 31, 2017 31,000,000 13,548
Balance per TB
Difference
in org currency rate

Interest balance per schedule as of Dec 31, 2017 19,805.56 13,548
Balance per TB
Difference
Notes and findings :

We noted that there are loan restructure in PT BTL to Mandiri due to in Mandiri, Company get interest rate lower than p
outstanding loan before. Another reason Company move to Mandiri is because In the middle of 2018, or first semester in 2
capacity amounted US$125.000.000, which is not possible to borrow to small bank. So Company decide to choose Mandiri as
A. We noted that this loan is using USD currency that have different forex rate, for that we proposed adjustment below :
PAJE
23000401 KREDIT INVESTASI - MANDIRI 1,209,000,000
80080100 Selisih Kurs Riil
(to record the gain of forex regarding loan KI Mandiri)
We separate the loan based on the current and non current portion:
Description in org currency rate in IDR
Current 3,400,000 13548 46,063,200,000
Non-current 27,600,000 13548 373,924,800,000
Total 31,000,000 419,988,000,000
Control 31,000,000 419,988,000,000
Difference - -
A425
Initials Date
Prepared by : GF 30/Oct/17
Reviewed by : KBR
PBC Schedule Loan : Mr. Adolf 27-Oct-17
ance with PSAK (Assertion : C,A,V,E)
orting currency
eceipt voucher and bank statement
mba Village, North Sumatra
210,536,500
4,000,193,500
50,682,791
7,167,600,000
$ 11,429,012,791.22
Plafond USD
Total Outstanding
31,000,000
19,805.56 31,000,000 R 23-Dec-17
153,493.06 31,000,000
153,493.06 31,000,000
478,638.89 30,660,000
491,809.58 30,320,000
485,283.33 29,980,000
488,442.64 29,640,000
482,025.00 29,300,000
485,075.69 28,960,000
483,392.22 28,620,000
477,137.50 28,280,000
480,025.28 27,940,000
473,879.17 27,600,000
486,658.33 27,250,000
484,925.35 26,900,000
470,302.78 26,550,000
481,459.38 26,200,000
475,541.67 25,850,000
477,993.40 25,500,000
472,187.50 25,150,000
474,527.43 24,800,000
472,794.44 24,450,000
467,156.25 24,100,000
469,328.47 23,750,000
463,802.08 23,400,000
475,862.50 23,040,000
474,080.00 22,680,000
465,052.50 22,320,000
470,515.00 21,960,000
465,225.00 21,600,000
466,950.00 21,240,000
461,775.00 20,880,000
463,385.00 20,520,000
461,602.50 20,160,000
456,600.00 19,800,000
458,037.50 19,440,000
453,150.00 19,080,000
464,472.50 18,710,000
462,640.49 18,340,000
452,020.56 17,970,000
458,976.46 17,600,000
454,333.33 17,230,000
455,312.43 16,860,000
450,787.50 16,490,000
451,648.40 16,120,000
449,816.39 15,750,000
445,468.75 15,380,000
446,152.36 15,010,000
441,922.92 14,640,000
452,488.33 14,260,000
450,606.81 13,880,000
442,074.44 13,500,000
446,843.75 13,120,000
442,866.67 12,740,000
443,080.69 12,360,000
439,225.00 11,980,000
439,317.64 11,600,000
437,436.11 11,220,000
433,762.50 10,840,000
433,673.06 10,460,000
430,120.83 10,080,000
439,910.00 9,690,000
437,978.96 9,300,000
431,591.67 8,910,000
434,116.88 8,520,000
430,825.00 8,130,000
430,254.79 7,740,000
427,087.50 7,350,000
426,392.71 6,960,000
424,461.67 6,570,000
421,481.25 6,180,000
420,599.58 5,790,000
417,743.75 5,400,000
426,737.50 5,000,000
424,756.94 4,600,000
421,306.94 4,200,000
420,795.83 3,800,000
418,208.33 3,400,000
416,834.72 3,000,000
414,375.00 2,600,000
412,873.61 2,200,000
410,893.06 1,800,000
408,625.00 1,400,000
406,931.94 1,000,000
1,004,791.67 -
37,876,035.28
in IDR
419,988,000,000
421,197,000,000 A400
(1,209,000,000) to A
in IDR
268,325,667
268,523,647
(197,980) i; immaterial passed
nterest rate lower than prior bank. And also Company get top up fund from
18, or first semester in 2019, Company will hve new project in Sulawesi with
cide to choose Mandiri as their borrower.
adjustment below :
1,209,000,000
13587 46,195,800,000
375,001,200,000
A421
Initials
Client : PT Energy Sakti Sentosa Prepared by : GF
Period : August 31, 2017 Reviewed by : KBR
Subject : KISI - UOB PBC Schedule Loan : Mr. Adolf
Objective: To ensure that the balance was fairly stated in all material aspects, in accordance with PSAK (Assertion : C,A,V,E)
- Checked payment and received cash to cash payment voucher and cash receipt voucher and bank statement
Findings
At beginning, Company has a facility per 13 June 2013 (agreement please refer to A420.1.B.1)
Facility Kredit Investasi Konstruksi
Currency IDR
Beg. Limit IDR 206,397,000,000
Purpose Takeover minihydro project 3 x 6,3 Mw from PT SMI
Period 19-Jun-13 to 19-Jun-16
Amount that will restructure IDR 286,397,000,000
Changes in restructure this facility will be mature 19-Dec-21 COA
Interest 12% 23000201 KI INVESTASI (KISI) - UOB
Late pinalty 2% from principal and or late interest paid
Early repayment pinalty 2% from outstanding credit
Schedule Payment after restructuring:

Due Date Principal Interest Total Outstanding
286,397,000,000 -
19-Nov-15 - - 286,397,000,000
19-Dec-15 - - 286,397,000,000
19-Jan-16 2,386,641,667 3,327,897,378 - 284,010,358,333
19-Feb-16 2,386,641,667 3,305,254,943 - 281,623,716,666
19-Mar-16 2,386,641,667 3,066,219,757 - 279,237,074,999
19-Apr-16 2,386,641,667 3,126,182,629 5,512,824,296 276,850,433,332
19-May-16 2,386,641,667 2,856,961,869 5,243,603,536 274,463,791,665
19-Jun-16 2,386,641,667 2,954,565,745 5,341,207,412 272,077,149,998
19-Jul-16 2,386,641,667 2,834,388,217 5,221,029,884 269,690,508,331
19-Aug-16 2,386,641,667 2,903,186,651 5,289,828,318 267,303,866,664
19-Sep-16 2,386,641,667 2,809,593,166 5,196,234,833 264,917,224,997
19-Oct-16 2,386,641,667 2,649,172,250 5,035,813,917 262,530,583,330
19-Nov-16 2,386,641,667 2,545,088,153 4,931,729,820 260,143,941,663
19-Dec-16 2,386,641,667 2,384,652,798 4,771,294,465 257,757,299,996 28,639,700,004
19-Jan-17 2,983,302,086 2,441,534,427 5,424,836,513 254,773,997,910 R 19-Jan-17
19-Feb-17 2,983,302,086 2,413,275,926 5,396,578,012 251,790,695,824 R 17-Feb-17
19-Mar-17 2,983,302,086 2,154,209,286 5,137,511,372 248,807,393,738 R 17-Mar-17
19-Apr-17 2,983,302,086 2,356,758,923 5,340,061,009 245,824,091,652 R 19-Apr-17
19-May-17 2,983,302,086 2,253,387,506 5,236,689,592 242,840,789,566 R 19-May-17
19-Jun-17 2,983,302,086 2,300,241,924 5,283,544,010 239,857,487,480 R 19-Jun-17
19-Jul-17 2,983,302,086 2,198,693,638 5,181,995,724 236,874,185,394 R 19-Jul-17
19-Aug-17 2,983,302,086 2,243,724,918 5,227,027,004 233,890,883,308 R 18-Aug-17
19-Sep-17 2,983,302,086 2,215,466,427 5,198,768,513 230,907,581,222 R 19-Sep-17 240050299
19-Oct-17 2,983,302,086 2,116,652,826 5,099,954,912 227,924,279,136 R 19-Oct-17 240,050,299.00
19-Nov-17 2,983,302,086 2,158,949,423 5,142,251,509 224,940,977,050 R 17 Nov 2017 ; 27 Nov 2017 240,050,299.00
19-Dec-17 2,983,302,086 2,061,958,957 5,045,261,043 221,957,674,964
19-Jan-18 3,579,962,500 2,102,432,419 5,682,394,919 218,377,712,464
19-Feb-18 3,579,962,500 2,068,522,221 5,648,484,721 214,797,749,964
19-Mar-18 3,579,962,500 1,837,714,080 5,417,676,580 211,217,787,464
19-Apr-18 3,579,962,500 2,000,701,824 5,580,664,324 207,637,824,964
19-May-18 3,579,962,500 1,903,346,727 5,483,309,227 204,057,862,464
19-Jun-18 3,579,962,500 1,932,881,422 5,512,843,922 200,477,899,964
19-Jul-18 3,579,962,500 1,837,714,080 5,417,676,580 196,897,937,464
19-Aug-18 3,579,962,500 1,865,061,018 5,445,023,518 193,317,974,964
19-Sep-18 3,579,962,500 1,831,150,819 5,411,113,319 189,738,012,464
19-Oct-18 3,579,962,500 1,739,265,118 5,319,227,618 186,158,049,964
19-Nov-18 3,579,962,500 1,763,330,417 5,343,292,917 182,578,087,464
19-Dec-18 3,579,962,500 1,673,632,467 5,253,594,967 178,998,124,964
19-Jan-19 4,773,283,334 1,695,510,017 6,468,793,351 174,224,841,630
19-Feb-19 4,773,283,334 1,650,296,415 6,423,579,749 169,451,558,296
19-Mar-19 4,773,283,334 1,449,752,220 6,223,035,554 164,678,274,962
19-Apr-19 4,773,283,334 1,559,869,216 6,333,152,550 159,904,991,628
19-May-19 4,773,283,334 1,465,795,759 6,239,079,093 155,131,708,294
19-Jun-19 4,773,283,334 1,469,442,013 6,242,725,347 150,358,424,960
19-Jul-19 4,773,283,334 1,378,285,563 6,151,568,897 145,585,141,626
19-Aug-19 4,773,283,334 1,379,014,815 6,152,298,149 140,811,858,292
19-Sep-19 4,773,283,334 1,333,801,214 6,107,084,548 136,038,574,958
19-Oct-19 4,773,283,334 1,247,020,270 6,020,303,604 131,265,291,624
19-Nov-19 4,773,283,334 1,243,374,011 6,016,657,345 126,492,008,290
19-Dec-19 4,773,283,334 1,159,510,076 5,932,793,410 121,718,724,956
19-Jan-20 4,773,282,334 1,152,946,812 5,926,229,146 116,945,442,622
19-Feb-20 4,773,282,334 1,107,733,221 5,881,015,555 112,172,160,288
19-Mar-20 4,773,282,334 993,969,974 5,767,252,308 107,398,877,954
19-Apr-20 4,773,282,334 1,017,306,038 5,790,588,372 102,625,595,620
19-May-20 4,773,282,334 940,734,629 5,714,016,963 97,852,313,286
19-Jun-20 4,773,282,334 926,878,857 5,700,161,191 93,079,030,952
19-Jul-20 4,773,282,334 853,224,448 5,626,506,782 88,305,748,618
19-Aug-20 4,773,282,334 836,451,677 5,609,734,011 83,532,466,284
19-Sep-20 4,773,282,334 791,238,081 5,564,520,415 78,759,183,950
19-Oct-20 4,773,282,334 721,959,188 5,495,241,522 73,985,901,616
19-Nov-20 4,773,282,334 700,810,902 5,474,093,236 69,212,619,282
19-Dec-20 4,773,282,334 634,449,006 5,407,731,340 64,439,336,948
19-Jan-21 5,369,943,749 610,383,723 5,980,327,472 59,069,393,199
19-Feb-21 5,369,943,749 559,518,415 5,929,462,164 53,699,449,450
19-Mar-21 5,369,943,749 459,428,626 5,829,372,375 48,329,505,701
19-Apr-21 5,369,943,749 457,787,819 5,827,731,568 42,959,561,952
19-May-21 5,369,943,749 393,795,986 5,763,739,735 37,589,618,203
19-Jun-21 5,369,943,749 356,057,214 5,726,000,963 32,219,674,454
19-Jul-21 5,369,943,749 295,347,015 5,665,290,764 26,849,730,705
19-Aug-21 5,369,943,749 254,326,617 5,624,270,366 21,479,786,956
19-Sep-21 5,369,943,749 203,461,314 5,573,405,063 16,109,843,207
19-Oct-21 5,369,943,749 147,673,563 5,517,617,312 10,739,899,458
19-Nov-21 5,369,943,749 101,730,714 5,471,674,463 5,369,955,709
19-Dec-21 5,369,955,709 49,224,595 5,419,180,304 -
Principal Test of Beginning Balance

Balance per Schedule December 31, 2017 221,957,674,964 Balance per Schedule December 31, 2016
Balance per TB - from A400 Balance per Book (Audited)
Difference 221,957,674,964 i: immaterial passed Difference
^
Interest
Interest per
Month Interest per GL Difference
amortization table
1 2,441,534,427 2,441,534,427 - R
2 2,413,275,926 2,413,275,926 - R
3 2,154,209,286 2,154,209,286 - R
4 2,356,758,923 2,356,758,923 - R
5 2,253,387,506 2,253,387,506 - R
6 2,300,241,924 2,300,241,924 - R
7 2,198,693,638 2,198,693,638 - R
8 2,243,724,918 2,243,724,918 - R
9 2,215,466,427 2,215,466,427 - R
10 2,116,652,826 2,116,652,826 - R
11 2,158,949,423 2,158,949,423 - R
12 2,061,958,957 - 2,061,958,957 to A
Total 22,693,945,801 18,361,826,548 -
Notes and findings

A. On December 12, 2017 Company agreed to repayment all the outstanding loan UOB with detail below
KISI UOB 224,940,977,050
KIMA UOB 9,605,597,935 from A422
Interest 1,648,341,208 from D440
Early repayment penalty (1%) 2,345,465,750
Late payment for interest 27,738,615
Total outstanding loan UOB 238,568,120,557 to A427
Tickmarks:
i immaterial balance
R Agree to bank statement UOB 376-300-216-9
Conclusion
Based on our audit procedures performed, we conclude that the risk of material misstatement has been reduced to an acceptable low level.
A421
Date
30/Oct/17
27-Oct-17
I INVESTASI (KISI) - UOB
5,438,818,812
5,340,005,211
5,382,301,808
(257,757,299,996)
(257,757,299,996) from A400
-
^
11,326,731,500
10,802,784,386
Account Number : 4768001272-00001 523,947,114 Account Number
Due Date Principal Interest Total Repayment Outstanding Due Date Principal
4,511,405,500
19/04/16 40,611,257 49,134,133 89,745,390 19/04/16 50,123,217

19/05/16 43,804,880 44,870,590 88,675,470 4,304,737,172 W 19/05/16 54,064,849
19/06/16 42,339,757 46,335,713 88,675,470 4,262,397,415 19/06/16 52,256,566
21/07/16 44,275,497 44,399,973 88,675,470 4,218,121,918 21/07/16 54,645,694
19/08/16 43,272,075 45,403,395 88,675,470 4,174,849,843 19/08/16 53,407,250
19/09/16 44,781,562 43,893,908 88,675,470 4,130,068,281 19/09/16 55,270,291
19/10/16 46,384,797 41,300,683 87,685,480 4,083,683,484 19/10/16 57,249,034
19/11/16 48,096,438 39,589,042 87,685,480 4,035,587,046 19/11/16 59,361,575
19/12/16 48,626,133 36,992,882 85,619,015 3,986,960,913 19/12/16 60,015,337
19/01/17 47,853,636 37,765,379 85,619,015 3,939,107,277 19/01/17 59,061,904
19/02/17 48,306,915 37,312,100 85,619,015 3,890,800,362 19/02/17 59,621,352
19/03/17 52,331,057 33,287,958 85,619,015 3,838,469,305 19/03/17 64,588,027
19/04/17 49,260,180 36,358,835 85,619,015 3,789,209,125 19/04/17 60,797,890
19/05/17 50,884,598 34,734,417 85,619,015 3,738,324,527 19/05/17 62,802,779
19/06/17 50,208,775 35,410,240 85,619,015 3,688,115,752 19/06/17 61,968,664
19/07/17 51,811,287 33,807,728 85,619,015 3,636,304,465 19/07/17 63,946,517
19/08/17 51,175,131 34,443,884 85,619,015 3,585,129,334 19/08/17 63,161,360
19/09/17 51,659,873 33,959,142 85,619,015 3,533,469,461 19/09/17 63,759,639
19/10/17 53,228,878 32,390,137 85,619,015 3,480,240,583 19/10/17 65,696,136
19/11/17 52,653,403 32,965,612 85,619,015 3,427,587,180 19/11/17 64,985,872
19/12/17 54,199,466 31,419,549 85,619,015 3,373,387,714 19/12/17 66,894,054
19/01/18 53,665,537 31,953,478 85,619,015 3,319,722,177 19/01/18 66,235,069
19/02/18 54,173,869 31,445,146 85,619,015 3,265,548,308 19/02/18 66,862,462
19/03/18 57,680,435 27,938,580 85,619,015 3,207,867,873 19/03/18 71,190,335
19/04/18 55,233,378 30,385,637 85,619,015 3,152,634,495 19/04/18 68,170,129
19/05/18 56,719,865 28,899,150 85,619,015 3,095,914,630 19/05/18 70,004,781
19/06/18 56,293,824 29,325,191 85,619,015 3,039,620,806 19/06/18 69,478,952
19/07/18 57,755,824 27,863,191 85,619,015 2,981,864,982 19/07/18 71,283,383
19/08/18 57,374,127 28,244,888 85,619,015 2,924,490,855 19/08/18 70,812,284
19/09/18 57,917,588 27,701,427 85,619,015 2,866,573,267 19/09/18 71,483,034
19/10/18 59,342,093 26,276,922 85,619,015 2,807,231,174 19/10/18 73,241,187
19/11/18 59,028,298 26,590,717 85,619,015 2,748,202,876 19/11/18 72,853,894
19/12/18 60,427,155 25,191,860 85,619,015 2,687,775,721 19/12/18 74,580,392
19/01/19 60,159,806 25,459,209 85,619,015 2,627,615,915 19/01/19 74,250,424
19/02/19 60,729,653 24,889,362 85,619,015 2,566,886,262 19/02/19 74,953,740
19/03/19 63,657,877 21,961,138 85,619,015 2,503,228,385 19/03/19 78,567,813
19/04/19 61,907,880 23,711,135 85,619,015 2,441,320,505 19/04/19 76,407,931
19/05/19 63,240,244 22,378,771 85,619,015 2,378,080,261 19/05/19 78,052,361
19/06/19 63,093,310 22,525,705 85,619,015 2,314,986,951 19/06/19 77,871,014
19/07/19 64,398,301 21,220,714 85,619,015 2,250,588,650 19/07/19 79,481,659
19/08/19 64,300,939 21,318,076 85,619,015 2,186,287,711 19/08/19 79,361,492
19/09/19 64,910,012 20,709,003 85,619,015 2,121,377,699 19/09/19 80,113,223
19/10/19 66,173,053 19,445,962 85,619,015 2,055,204,646 19/10/19 81,672,092
19/11/19 66,151,660 19,467,355 85,619,015 1,989,052,986 19/11/19 81,645,689
19/12/19 67,386,029 18,232,986 85,619,015 1,921,666,957 19/12/19 83,169,172
19/01/20 67,416,559 18,202,456 85,619,015 1,854,250,398 19/01/20 83,206,852
19/02/20 68,055,143 17,563,872 85,619,015 1,786,195,255 19/02/20 83,995,005
19/03/20 69,791,340 15,827,675 85,619,015 1,716,403,915 19/03/20 86,137,855
19/04/20 69,360,856 16,258,159 85,619,015 1,647,043,059 19/04/20 85,606,542
19/05/20 70,521,120 15,097,895 85,619,015 1,576,521,939 19/05/20 87,038,563
19/06/20 70,685,849 14,933,166 85,619,015 1,505,836,090 19/06/20 87,241,875
19/07/20 71,815,518 13,803,497 85,619,015 1,434,020,572 19/07/20 88,636,134
19/08/20 72,035,653 13,583,362 85,619,015 1,361,984,919 19/08/20 88,907,830
19/09/20 72,717,991 12,901,024 85,619,015 1,289,266,928 19/09/20 89,749,985
19/10/20 73,800,735 11,818,280 85,619,015 1,215,466,193 19/10/20 91,086,329
19/11/20 74,105,849 11,513,166 85,619,015 1,141,360,344 19/11/20 91,462,907
19/12/20 75,156,545 10,462,470 85,619,015 1,066,203,799 19/12/20 92,759,696
19/01/21 75,519,696 10,099,319 85,619,015 990,684,103 19/01/21 93,207,904
19/02/21 76,235,035 9,383,980 85,619,015 914,449,068 19/02/21 94,090,791
19/03/21 77,795,395 7,823,620 85,619,015 836,653,673 19/03/21 96,016,617
19/04/21 77,694,046 7,924,969 85,619,015 758,959,627 19/04/21 95,891,530
19/05/21 78,661,885 6,957,130 85,619,015 680,297,742 19/05/21 97,086,056
19/06/21 79,175,083 6,443,932 85,619,015 601,122,659 19/06/21 97,719,457
19/07/21 80,108,724 5,510,291 85,619,015 521,013,935 19/07/21 98,871,774
19/08/21 80,683,856 4,935,159 85,619,015 440,330,079 19/08/21 99,581,612
19/09/21 81,448,110 4,170,905 85,619,015 358,881,969 19/09/21 100,524,871
19/10/21 82,329,264 3,289,751 85,619,015 276,552,705 19/10/21 101,612,408
19/11/21 82,999,446 2,619,569 85,619,015 193,553,259 19/11/21 102,439,560
19/12/21 83,844,777 1,774,238 85,619,015 109,708,482 19/12/21 103,482,885
19/01/22 109,708,482 1,039,183 110,747,665 - 19/01/22 135,404,370
: 4768001272-00002 Account Number : 4768001272-00003
Interest Total Repayment Outstanding Due Date Principal Interest
###
60,642,320 110,765,537 19/04/16 11,284,390 13,527,353

55,380,171 109,445,020 5,312,991,861 X 19/05/16 12,059,099 12,352,459
57,188,454 109,445,020 5,260,735,295 19/06/16 11,655,753 12,755,805
54,799,326 109,445,020 5,206,089,601 21/07/16 12,188,646 12,222,912
56,037,770 109,445,020 5,152,682,351 19/08/16 11,912,412 12,499,146
54,174,729 109,445,020 5,097,412,060 19/09/16 12,327,961 12,083,597
50,974,121 108,223,155 5,040,163,026 19/10/16 12,769,316 11,369,706
48,861,580 108,223,155 4,980,801,451 19/11/16 13,240,516 10,898,506
45,657,347 105,672,684 4,920,786,114 19/12/16 13,386,336 10,183,807
46,610,780 105,672,684 4,861,724,210 19/01/17 13,173,674 10,396,469
46,051,332 105,672,684 4,802,102,858 19/02/17 13,298,458 10,271,685
41,084,657 105,672,684 4,737,514,831 19/03/17 14,406,268 9,163,875
44,874,794 105,672,684 4,676,716,941 19/04/17 13,560,884 10,009,259
42,869,905 105,672,684 4,613,914,162 19/05/17 14,008,071 9,562,072
43,704,020 105,672,684 4,551,945,498 19/06/17 13,822,022 9,748,121
41,726,167 105,672,684 4,487,998,981 19/07/17 14,263,181 9,306,962
42,511,324 105,672,684 4,424,837,621 19/08/17 14,088,052 9,482,091
41,913,045 105,672,684 4,361,077,982 19/09/17 14,221,497 9,348,646
39,976,548 105,672,684 4,295,381,846 19/10/17 14,653,430 8,916,713
40,686,812 105,672,684 4,230,395,974 19/11/17 14,495,007 9,075,136
38,778,630 105,672,684 4,163,501,920 19/12/17 14,920,624 8,649,519
39,437,615 105,672,684 4,097,266,851 19/01/18 14,773,639 8,796,504
38,810,222 105,672,684 4,030,404,389 19/02/18 14,913,577 8,656,566
34,482,349 105,672,684 3,959,214,054 19/03/18 15,878,904 7,691,239
37,502,555 105,672,684 3,891,043,925 19/04/18 15,205,251 8,364,892
35,667,903 105,672,684 3,821,039,144 19/05/18 15,614,467 7,955,676
36,193,732 105,672,684 3,751,560,192 19/06/18 15,497,182 8,072,961
34,389,301 105,672,684 3,680,276,809 19/07/18 15,899,658 7,670,485
34,860,400 105,672,684 3,609,464,525 19/08/18 15,794,580 7,775,563
34,189,650 105,672,684 3,537,981,491 19/09/18 15,944,189 7,625,954
32,431,497 105,672,684 3,464,740,304 19/10/18 16,336,343 7,233,800
32,818,790 105,672,684 3,391,886,410 19/11/18 16,249,958 7,320,185
31,092,292 105,672,684 3,317,306,018 19/12/18 16,635,051 6,935,092
31,422,260 105,672,684 3,243,055,594 19/01/19 16,561,452 7,008,691
30,718,944 105,672,684 3,168,101,854 19/02/19 16,718,326 6,851,817
27,104,871 105,672,684 3,089,534,041 19/03/19 17,524,440 6,045,703
29,264,753 105,672,684 3,013,126,110 19/04/19 17,042,681 6,527,462
27,620,323 105,672,684 2,935,073,749 19/05/19 17,409,469 6,160,674
27,801,670 105,672,684 2,857,202,735 19/06/19 17,369,019 6,201,124
26,191,025 105,672,684 2,777,721,076 19/07/19 17,728,272 5,841,871
26,311,192 105,672,684 2,698,359,584 19/08/19 17,701,468 5,868,675
25,559,461 105,672,684 2,618,246,361 19/09/19 17,869,141 5,701,002
24,000,592 105,672,684 2,536,574,269 19/10/19 18,216,845 5,353,298
24,026,995 105,672,684 2,454,928,580 19/11/19 18,210,955 5,359,188
22,503,512 105,672,684 2,371,759,408 19/12/19 18,550,767 5,019,376
22,465,832 105,672,684 2,288,552,556 19/01/20 18,559,170 5,010,973
21,677,679 105,672,684 2,204,557,551 19/02/20 18,734,967 4,835,176
19,534,829 105,672,684 2,118,419,696 19/03/20 19,212,927 4,357,216
20,066,142 105,672,684 2,032,813,154 19/04/20 19,094,418 4,475,725
18,634,121 105,672,684 1,945,774,591 19/05/20 19,413,829 4,156,314
18,430,809 105,672,684 1,858,532,716 19/06/20 19,459,176 4,110,967
17,036,550 105,672,684 1,769,896,582 19/07/20 19,770,165 3,799,978
16,764,854 105,672,684 1,680,988,752 19/08/20 19,830,766 3,739,377
15,922,699 105,672,684 1,591,238,767 19/09/20 20,018,607 3,551,536
14,586,355 105,672,684 1,500,152,438 19/10/20 20,316,677 3,253,466
14,209,777 105,672,684 1,408,689,531 19/11/20 20,400,672 3,169,471
12,912,988 105,672,684 1,315,929,835 19/12/20 20,689,919 2,880,224
12,464,780 105,672,684 1,222,721,931 19/01/21 20,789,891 2,780,252
11,581,893 105,672,684 1,128,631,140 19/02/21 20,986,818 2,583,325
9,656,067 105,672,684 1,032,614,523 19/03/21 21,416,370 2,153,773
9,781,154 105,672,684 936,722,993 19/04/21 21,388,471 2,181,672
8,586,628 105,672,684 839,636,937 19/05/21 21,654,907 1,915,236
7,953,227 105,672,684 741,917,480 19/06/21 21,796,187 1,773,956
6,800,910 105,672,684 643,045,706 19/07/21 22,053,209 1,516,934
6,091,072 105,672,684 543,464,094 19/08/21 22,211,538 1,358,605
5,147,813 105,672,684 442,939,223 19/09/21 22,421,930 1,148,213
4,060,276 105,672,684 341,326,815 19/10/21 22,664,504 905,639
3,233,124 105,672,684 238,887,255 19/11/21 22,848,999 721,144
2,189,799 105,672,684 135,404,370 19/12/21 23,081,711 488,432
1,282,581 136,686,951 - 9/01/22 30,201,783 193,795
1272-00003 Account Number : 4768001272-00004
Total Repayment Outstanding Due Date Principal Interest Total Repayment
###
24,811,743 19/04/16
24,411,558 1,185,055,353 Y 19/05/16
24,411,558 1,173,399,600 19/06/16
24,411,558 1,161,210,954 21/07/16
24,411,558 1,149,298,542 19/08/16
24,411,558 1,136,970,581 19/09/16
24,139,022 1,124,201,265 19/10/16
24,139,022 1,110,960,749 19/11/16
23,570,143 1,097,574,413 19/12/16
23,570,143 1,084,400,739 19/01/17 18,020,613 7,167,844 25,188,457
23,570,143 1,071,102,281 19/02/17 14,248,993 10,939,464 25,188,457
23,570,143 1,056,696,013 19/03/17 15,429,560 9,758,897 25,188,457
23,570,143 1,043,135,129 19/04/17 14,530,115 10,658,342 25,188,457
23,570,143 1,029,127,058 19/05/17 15,007,125 10,181,332 25,188,457
23,570,143 1,015,305,036 19/06/17 14,809,899 10,378,558 25,188,457
23,570,143 1,001,041,855 19/07/17 15,280,448 9,908,009 25,188,457
23,570,143 986,953,803 19/08/17 15,094,921 10,093,536 25,188,457
23,570,143 972,732,306 19/09/17 15,237,903 9,950,554 25,188,457
23,570,143 958,078,876 19/10/17 15,698,570 9,489,887 25,188,457
23,570,143 943,583,869 19/11/17 15,530,941 9,657,516 25,188,457
23,570,143 928,663,245 19/12/17 15,984,840 9,203,617 25,188,457
23,570,143 913,889,606 19/01/18 15,829,465 9,358,992 25,188,457
23,570,143 898,976,029 19/02/18 15,979,405 9,209,052 25,188,457
23,570,143 883,097,125 19/03/18 17,007,317 8,181,140 25,188,457
23,570,143 867,891,874 19/04/18 16,291,862 8,896,595 25,188,457
23,570,143 852,277,407 19/05/18 16,728,192 8,460,265 25,188,457
23,570,143 836,780,225 19/06/18 16,604,636 8,583,821 25,188,457
23,570,143 820,880,567 19/07/18 17,033,743 8,154,714 25,188,457
23,570,143 805,085,987 19/08/18 16,923,266 8,265,191 25,188,457
23,570,143 789,141,798 19/09/18 17,083,568 8,104,889 25,188,457
23,570,143 772,805,455 19/10/18 17,501,614 7,686,843 25,188,457
23,570,143 756,555,497 19/11/18 17,411,166 7,777,291 25,188,457
23,570,143 739,920,446 19/12/18 17,821,649 7,366,808 25,188,457
23,570,143 723,358,994 19/01/19 17,744,898 7,443,559 25,188,457
23,570,143 706,640,668 19/02/19 17,912,983 7,275,474 25,188,457
23,570,143 689,116,228 19/03/19 18,770,316 6,418,141 25,188,457
23,570,143 672,073,547 19/04/19 18,260,455 6,928,002 25,188,457
23,570,143 654,664,078 19/05/19 18,651,326 6,537,131 25,188,457
23,570,143 637,295,059 19/06/19 18,610,091 6,578,366 25,188,457
23,570,143 619,566,787 19/07/19 18,992,890 6,195,567 25,188,457
23,570,143 601,865,319 19/08/19 18,966,275 6,222,182 25,188,457
23,570,143 583,996,178 19/09/19 19,145,928 6,042,529 25,188,457
23,570,143 565,779,333 19/10/19 19,516,352 5,672,105 25,188,457
23,570,143 547,568,378 19/11/19 19,512,146 5,676,311 25,188,457
23,570,143 529,017,611 19/12/19 19,874,114 5,314,343 25,188,457
23,570,143 510,458,441 19/01/20 19,885,221 5,303,236 25,188,457
23,570,143 491,723,474 19/02/20 20,073,578 5,114,879 25,188,457
23,570,143 472,510,547 19/03/20 20,581,445 4,607,012 25,188,457
23,570,143 453,416,129 19/04/20 20,458,672 4,729,785 25,188,457
23,570,143 434,002,300 19/05/20 20,798,783 4,389,674 25,188,457
23,570,143 414,543,124 19/06/20 20,849,471 4,338,986 25,188,457
23,570,143 394,772,959 19/07/20 21,180,559 4,007,898 25,188,457
23,570,143 374,942,193 19/08/20 21,247,590 3,940,867 25,188,457
23,570,143 354,923,586 19/09/20 21,448,851 3,739,606 25,188,457
23,570,143 334,606,909 19/10/20 21,766,098 3,422,359 25,188,457
23,570,143 314,206,237 19/11/20 21,858,193 3,330,264 25,188,457
23,570,143 293,516,318 19/12/20 22,165,987 3,022,470 25,188,457
23,570,143 272,726,427 19/01/21 22,275,200 2,913,257 25,188,457
23,570,143 251,739,609 19/02/21 22,486,195 2,702,262 25,188,457
23,570,143 230,323,239 19/03/21 22,940,086 2,248,371 25,188,457
23,570,143 208,934,768 19/04/21 22,916,483 2,271,974 25,188,457
23,570,143 187,279,861 19/05/21 23,199,841 1,988,616 25,188,457
23,570,143 165,483,674 19/06/21 23,353,307 1,835,150 25,188,457
23,570,143 143,430,465 19/07/21 23,626,577 1,561,880 25,188,457
23,570,143 121,218,927 19/08/21 23,798,311 1,390,146 25,188,457
23,570,143 98,796,997 19/09/21 24,023,734 1,164,723 25,188,457
23,570,143 76,132,493 19/10/21 24,281,523 906,934 25,188,457
23,570,143 53,283,494 19/11/21 24,481,292 707,165 25,188,457
23,570,143 30,201,783 19/12/21 24,728,516 459,941 25,188,457
30,395,578 - 9/01/22 25,446,902 163,284 25,610,186
Period : August 31, 2017
Subject : KIMA - UOB
Objective: To ensure that the balance was fairly sta

Procedure: - Test the convertion calculation of the b

- Checked payment and received cash t
- Reviewed interest expense compliance
- Reasonable Test of interest expense (r
Findings
At beginning, Company has a facility per 13 June 2013 (agreement
Facility Kredit Investasi Mesin dan Alat Berat (K
Currency IDR
Beg. Limit maximum 70% from invoice amount, or
Purpose Financing machine for Minihydro Power
Period 19-Jun-13
Changes in restructure this facility will be mature
Interest 11%
Outstanding
1,172,920,000 Z
1,154,899,387
1,140,650,394
1,125,220,834
1,110,690,719
1,095,683,594
1,080,873,695
1,065,593,247
1,050,498,326
1,035,260,423
1,019,561,853
1,004,030,912
988,046,072
972,216,607
956,237,202
939,229,885
922,938,023
906,209,831
889,605,195
872,571,452
855,648,186
838,564,618
821,063,004
803,651,838
785,830,189
768,085,291
750,172,308
731,401,992
713,141,537
694,490,211
675,880,120
656,887,230
637,920,955
618,775,027
599,258,675
579,746,529
559,872,415
539,987,194
519,913,616
499,332,171
478,873,499
458,074,716
437,225,245
416,044,686
394,797,096
373,348,245
351,582,147
329,723,954
307,557,967
285,282,767
262,796,572
239,856,486
216,940,003
193,740,162
170,386,855
146,760,278
122,961,967
98,938,233
74,656,710
50,175,418
25,446,902
-
Notes and Findings:

A. On December 12, 2017 Company agreed to repayment all the outsta
Tickmarks:
i immaterial balance
R Agree to bank statement UOB 376-300-
Conclusion
Based on our audit procedures performe
Sentosa
balance was fairly stated in all material aspects, in accordance with PSAK (Assertion : C,A,V,E)
on : C,A,V,E)
n calculation of the bank loan in original currency into reporting currency

t and received cash to cash payment voucher and cash receipt voucher and bank statement
t expense compliance with agreements
of interest expense (refer to E420)
ne 2013 (agreement please refer to A420.1.B.1)

esin dan Alat Berat (KIMA)
m invoice amount, or maximal Rp18.600.000.000, whichever is smaller.

for Minihydro Power Plan in Pakkat
to 19-Jun-16
mature 19-Jan-22
Due Date Principal Interest Total
19-Nov-15 - 112,834,083 112,834,083

19-Dec-15 - 109,194,275 109,194,275
19-Jan-16 103,480,598 121,842,072 225,322,670
19-Feb-16 99,684,611 125,638,059 225,322,670
19-Mar-16 108,834,213 116,488,457 225,322,670
19-Apr-16 102,018,864 123,303,806 225,322,670
19-May-16 109,928,828 112,603,220 222,532,048
19-Jun-16 106,252,076 116,279,972 222,532,048
19-Jul-16 111,109,837 111,422,211 222,532,048
19-Aug-16 108,591,737 113,940,311 222,532,048
19-Sep-16 112,379,814 110,152,234 222,532,048
19-Oct-16 116,403,147 103,644,510 220,047,657
19-Nov-16 120,698,529 99,349,128 220,047,657
19-Dec-16 122,027,806 92,834,036 214,861,842
19-Jan-17 138,109,827 101,940,472 240,050,299
19-Feb-17 135,475,718 104,574,581 240,050,299
19-Mar-17 146,754,912 93,295,387 240,050,299
19-Apr-17 138,149,069 101,901,230 240,050,299
19-May-17 142,702,573 97,347,726 240,050,299
19-Jun-17 140,809,360 99,240,939 240,050,299
19-Jul-17 145,301,433 94,748,866 240,050,299
19-Aug-17 143,519,464 96,530,835 240,050,299
19-Sep-17 144,878,912 95,171,387 240,050,299
19-Oct-17 149,277,014 90,773,285 240,050,299
19-Nov-17 147,665,223 92,385,076 240,050,299
19-Dec-17 151,998,984 88,051,315 240,050,299
19-Jan-18 150,503,710 89,546,589 240,050,299
19-Feb-18 151,929,313 88,120,986 240,050,299
19-Mar-18 161,756,991 78,293,308 240,050,299
19-Apr-18 154,900,620 85,149,679 240,050,299
19-May-18 159,067,305 80,982,994 240,050,299
19-Jun-18 157,874,594 82,175,705 240,050,299
19-Jul-18 161,972,608 78,077,691 240,050,299
19-Aug-18 160,904,257 79,146,042 240,050,299
19-Sep-18 162,428,379 77,621,920 240,050,299
19-Oct-18 166,421,237 73,629,062 240,050,299
19-Nov-18 165,543,316 74,506,983 240,050,299
19-Dec-18 169,464,247 70,586,052 240,050,299
19-Jan-19 168,716,580 71,333,719 240,050,299
19-Feb-19 170,314,702 69,735,597 240,050,299
19-Mar-19 178,520,446 61,529,853 240,050,299
19-Apr-19 173,618,947 66,431,352 240,050,299
19-May-19 177,353,400 62,696,899 240,050,299
19-Jun-19 176,943,434 63,106,865 240,050,299
19-Jul-19 180,601,122 59,449,177 240,050,299
19-Aug-19 180,330,174 59,720,125 240,050,299
19-Sep-19 182,038,304 58,011,995 240,050,299
19-Oct-19 185,578,342 54,471,957 240,050,299
19-Nov-19 185,520,450 54,529,849 240,050,299
19-Dec-19 188,980,082 51,070,217 240,050,299
19-Jan-20 189,067,802 50,982,497 240,050,299
19-Feb-20 190,858,693 49,191,606 240,050,299
19-Mar-20 195,723,567 44,326,732 240,050,299
19-Apr-20 194,520,488 45,529,811 240,050,299
19-May-20 197,772,295 42,278,004 240,050,299
19-Jun-20 198,236,371 41,813,928 240,050,299
19-Jul-20 201,402,376 38,647,923 240,050,299
19-Aug-20 202,021,839 38,028,460 240,050,299
19-Sep-20 203,935,434 36,114,865 240,050,299
19-Oct-20 206,969,839 33,080,460 240,050,299
19-Nov-20 207,827,621 32,222,678 240,050,299
19-Dec-20 210,772,147 29,278,152 240,050,299
19-Jan-21 211,792,691 28,257,608 240,050,299
19-Feb-21 213,798,839 26,251,460 240,050,299
19-Mar-21 218,168,468 21,881,831 240,050,299
19-Apr-21 217,890,530 22,159,769 240,050,299
19-May-21 220,602,689 19,447,610 240,050,299
19-Jun-21 222,044,034 18,006,265 240,050,299
19-Jul-21 224,660,284 15,390,015 240,050,299
19-Aug-21 226,275,317 13,774,982 240,050,299
19-Sep-21 228,418,645 11,631,654 240,050,299
19-Oct-21 230,887,699 9,162,600 240,050,299
19-Nov-21 232,769,297 7,281,002 240,050,299
19-Dec-21 235,137,889 4,912,410 240,050,299
19-Jan-22 300,761,537 2,678,843 303,440,380
Principal
Balance per Schedule August 31, 2017 (10,047,419,084)
Balance per TB - from A400
Difference (10,047,419,084) i: immaterial passed
Interest
Interest per
Month amortization Interest per GL Difference
table
1 101,940,472 101,940,472 -
2 104,574,581 104,574,581 -
3 93,295,387 93,295,387 -
4 101,901,230 101,901,230 -
5 97,347,726 97,347,726 -
6 99,240,939 99,240,939 -
7 94,748,866 94,748,866 -
8 96,530,835 96,530,835 -
9 95,171,387 95,171,387 -
10 90,773,285 90,773,285 -
11 92,385,076 92,385,076 -
12 88,051,315 88,051,315.00
Total 1,155,961,099 1,067,909,784 -
payment all the outstanding loan UOB, please refer to A421
ement UOB 376-300-216-9
procedures performed, we conclude that the risk of material misstatement has been reduced to an acceptable low level.
A421
Initials Date
Reviewed by : KBR
COA
23000202
KI - MESIN & ALAT BERAT (KIMA) - UOB
Outstanding
11,326,731,500
11,326,731,500
11,326,731,500
11,223,250,902
11,123,566,291
11,014,732,078
10,912,713,214
10,802,784,386
10,696,532,310
10,585,422,473
10,476,830,736
10,364,450,922
10,248,047,775
10,127,349,246
11,178,241,440 45,009,462
11,040,131,613 R 19-Jan-17
10,904,655,895 R 17-Feb-17
10,757,900,983 R 17-Mar-17
10,619,751,914 R 19-Apr-17
10,477,049,341 R 19-May-17
10,336,239,981 R 19-Jun-17
10,190,938,548 R 19-Jul-17
10,047,419,084 R 18-Aug-17
9,902,540,172 R 19-Sep-17
9,753,263,158 R 19-Oct-17
9,605,597,935 R 17 Nov 2017 ; 27 Nov 2017
9,453,598,951
9,303,095,241
9,151,165,928
8,989,408,937
8,834,508,317
8,675,441,012
8,517,566,418
8,355,593,810
8,194,689,553
8,032,261,174
7,865,839,937
7,700,296,621
7,530,832,374
7,362,115,794
7,191,801,092
7,013,280,646
6,839,661,699
6,662,308,299
6,485,364,865
6,304,763,743
6,124,433,569
5,942,395,265
5,756,816,923
5,571,296,473
5,382,316,391
5,193,248,589
5,002,389,896
4,806,666,329
4,612,145,841
4,414,373,546
4,216,137,175
4,014,734,799
3,812,712,960
3,608,777,526
3,401,807,687
3,193,980,066
2,983,207,919
2,771,415,228
2,557,616,389
2,339,447,921
2,121,557,391
1,900,954,702
1,678,910,668
1,454,250,384
1,227,975,067
999,556,422
768,668,723
535,899,426
300,761,537
-
Test of Beginning Balance

Balance per Schedule December 31, 2016 (11,178,241,440)
Balance per Book (Audited) (11,178,241,440)
Difference -
R
R
R
R
R
R
R
R
R
R
R
to A
able low level.

from A400
i: immaterial passed
Period : August 31, 2017
Subject : Kredit Investasi 1 - Danamon
Objective: To ensure that the balance was fairly stated in all material aspects, in accordance with PSAK
- Checked payment and received cash to cash payment voucher and cash receipt voucher a
Findings
Facility Kredit Angsuran Berjangka - 1

Purpose Project PLTMH Pakkat Financing
Plafond 50,000,000,000
Period to 17-Dec-21
Interest 11.25%
Period
Installment Year
Begin Due Date
1
2
4 31-Mar-16 17-Apr-16
5 17-Apr-16 1-May-16
1-May-16 17-May-16
6 17-May-16 17-Jun-16
7 17-Jun-16 11-Jul-16
1
11-Jul-16 17-Jul-16
8 17-Jul-16 17-Aug-16
9 17-Aug-16 17-Sep-16
10 17-Sep-16 3-Oct-16
3-Oct-16 17-Oct-16
11 17-Oct-16 17-Nov-16
12 17-Nov-16 17-Dec-16
13 17-Dec-16 17-Jan-17
14 17-Jan-17 1-Feb-17
1-Feb-17 17-Feb-17
15 17-Feb-17 17-Mar-17
16 17-Mar-17 17-Apr-17
17 17-Apr-17 17-May-17
18 2 17-May-17 17-Jun-17
19 17-Jun-17 17-Jul-17
20 17-Jul-17 17-Aug-17
21 17-Aug-17 17-Sep-17
22 17-Sep-17 17-Oct-17
23 17-Oct-17 17-Nov-17
24 17-Nov-17 17-Dec-17
25 17-Dec-17 17-Jan-18
26 17-Jan-18 17-Feb-18
27 17-Feb-18 17-Mar-18
28 17-Mar-18 17-Apr-18
29 17-Apr-18 17-May-18
30 17-May-18 17-Jun-18
3
3
31 17-Jun-18 17-Jul-18
32 17-Jul-18 17-Aug-18
33 17-Aug-18 17-Sep-18
34 17-Sep-18 17-Oct-18
35 17-Oct-18 17-Nov-18
36 17-Nov-18 17-Dec-18
TOTAL
Principal 2017
Balance per Schedule December 31, 2017 - KAB 1 38,750,000,000
Balance per Schedule December 31, 2017 - KAB 2 1st withdrawal 30,406,250,000
Balance per Schedule December 31, 2017 - KAB 2 2nd withdrawal 8,750,000,000
Balance per Schedule December 31, 2017 - KAB 2 3rd withdrawal 29,062,500,000
Total 106,968,750,000
Balance per TB -
Difference 106,968,750,000
^
Interest
Interest per
Installment Interest per GL Difference
amortization table
13 426,250,000 426,250,000 -
14 416,374,421 416,374,421 -
15 367,540,509 367,540,509 -
16 402,098,524 402,098,524 -
17 384,461,806 384,461,806 -
18 392,455,874 392,455,874 -
19 375,130,208 375,130,208 -
20 382,813,223 382,813,223 -
21 377,991,898 377,991,898 -
22 361,132,813 361,132,813 -
23 368,349,248 368,349,248
24 351,801,215 351,801,215
Total 4,606,399,740 3,886,249,277 -
Notes and findings:

A. On September 30, 2017, Company decide to convert all the outstanding loan Danamon to USD currency with detail below :
KAB 1 39,791,666,667
KAB 2, 1st withdrawal 31,135,416,667 from A424 ; Y
KAB 2, 2nd withdrawal 9,027,777,778 from A425 ; Y
KAB 2, 3rd withdrawal 29,687,500,000 from A426 ; Y
Total converted loan 109,642,361,111
Rate 13,490
Total loan in USD Currency 8,127,677 to A427
Based on data above, we noted there are no payment for principal and interest in November and December. And also we noted t
Tickmarks:
TB Agree to Trial Balance
R Agree to bank statement Danamon - 003595287149
^ footing
Conclusion
Based on our audit procedures performed, we conclude that the risk of material misstatement has been reduced t
A423
Initials Date
Reviewed by : KBR
s, in accordance with PSAK (Assertion : C,A,V,E)
ncy into reporting currency

and cash receipt voucher and bank statement
Outstanding (Rp) Principal (Rp) Interest (Rp) Installment (Rp)
50,000,000,000 -
50,000,000,000 -
49,444,444,444 555,555,555.56 295,138,888.89 850,694,444.44
555,555,555.56 240,354,938.27
48,888,888,889 1,054,120,370.37
258,209,876.54
48,333,333,333 555,555,555.56 494,660,493.83 1,050,216,049.38
555,555,555.56 378,611,111.11
47,777,777,778 1,024,791,666.67
90,625,000.00
47,222,222,222 555,555,555.56 462,847,222.22 1,018,402,777.78
46,666,666,667 555,555,555.56 457,465,277.78 1,013,020,833.33
233,333,333.33
46,111,111,111 555,555,555.56 988,518,518.52
199,629,629.63
45,555,555,556 555,555,555.56 436,774,691.36 992,330,246.91
45,000,000,000 555,555,555.56 417,592,592.59 973,148,148.15
44,479,166,667 520,833,333.33 426,250,000.00 947,083,333.33
203,862,847.22
43,958,333,333 520,833,333.33 937,207,754.63
212,511,574.07
43,437,500,000 520,833,333.33 367,540,509.26 888,373,842.59
42,916,666,667 520,833,333.33 402,098,524.31 922,931,857.64
42,395,833,333 520,833,333.33 384,461,805.56 905,295,138.89
41,875,000,000 520,833,333.33 392,455,873.84 913,289,207.18
41,354,166,667 520,833,333.33 375,130,208.33 895,963,541.67
40,833,333,333 520,833,333.33 382,813,223.38 903,646,556.71
40,312,500,000 520,833,333.33 377,991,898.15 898,825,231.48
39,791,666,667 520,833,333.33 361,132,812.50 881,966,145.83
39,270,833,333 520,833,333.33 368,349,247.69 889,182,581.02
38,750,000,000 520,833,333.33 351,801,215.28 872,634,548.61
38,125,000,000 625,000,000.00 358,706,597.22 983,706,597.22
37,500,000,000 625,000,000.00 352,921,006.94 977,921,006.94
36,875,000,000 625,000,000.00 313,541,666.67 938,541,666.67
36,250,000,000 625,000,000.00 341,349,826.39 966,349,826.39
35,625,000,000 625,000,000.00 324,739,583.33 949,739,583.33
35,000,000,000 625,000,000.00 329,778,645.83 954,778,645.83
34,375,000,000 625,000,000.00 313,541,666.67 938,541,666.67
33,750,000,000 625,000,000.00 318,207,465.28 943,207,465.28
33,125,000,000 625,000,000.00 312,421,875.00 937,421,875.00
32,500,000,000 625,000,000.00 296,744,791.67 921,744,791.67
31,875,000,000 625,000,000.00 300,850,694.44 925,850,694.44
31,250,000,000 625,000,000.00 285,546,875.00 910,546,875.00
50,000,000,000.00 17,811,106,047.45 67,811,106,047.45
2016
45,000,000,000
from A424 ; X 34,125,000,000
from A425 ; X
from A426 ; X
79,125,000,000
(79,125,000,000)
to A (0)
R
R
R
R
R
R
R
R
to A
to A
rrency with detail below :
cember. And also we noted that balance for KAB Danamon as of December 31, 2017 is nil.
ment has been reduced to an acceptable low level.

Vouched Date
R 17-Jan-17
R 17-Feb-17
R 17-Mar-17
R 17-Apr-17
R 17-May-17
R 19-Jun-17
R 17-Jul-17
R 18-Aug-17
R 18-Sep-17
R 17-Oct-17
Subject : Kredit Investasi - 2 - Danamon
Objective: To ensure that the balance was fairly stated in all material aspects, in accordance with PSAK (Assertion : C,A,V,E)
Procedure:- Test the convertion calculation of the bank loan in original currency into reporting currency
- Checked payment and received cash to cash payment voucher and cash receipt voucher and bank statement
Period
No. Year Outstanding (Rp)
Begin Due Date
30,000,000,000
30,000,000,000
9/14/2017 30,000,000,000
1
1 9/14/2017 10/17/2017 29,687,500,000
2 10/17/2017 11/17/2017 29,375,000,000
3 11/17/2017 12/17/2017 29,062,500,000
4 12/17/2017 1/17/2018 28,750,000,000.00
5 1/17/2018 2/17/2018 28,437,500,000.00
6 2/17/2018 3/17/2018 28,125,000,000.00
7 3/17/2018 4/17/2018 27,812,500,000.00
8 4/17/2018 5/17/2018 27,500,000,000.00
9 5/17/2018 6/17/2018 27,187,500,000.00
2
10 6/17/2018 7/17/2018 26,875,000,000.00
11 7/17/2018 8/17/2018 26,562,500,000.00
12 8/17/2018 9/17/2018 26,250,000,000.00
13 9/17/2018 10/17/2018 25,875,000,000.00
14 10/17/2018 11/17/2018 25,500,000,000.00
15 11/17/2018 12/17/2018 25,125,000,000.00
16 12/17/2018 1/17/2019 24,750,000,000.00
17 1/17/2019 2/17/2019 24,375,000,000.00
18 2/17/2019 3/17/2019 24,000,000,000.00
19 3/17/2019 4/17/2019 23,625,000,000.00
20 4/17/2019 5/17/2019 23,250,000,000.00
21 5/17/2019 6/17/2019 22,875,000,000.00
3
22 6/17/2019 7/17/2019 22,500,000,000.00
23 7/17/2019 8/17/2019 22,125,000,000.00
24 8/17/2019 9/17/2019 21,750,000,000.00
25 9/17/2019 10/17/2019 21,250,000,000.00
26 10/17/2019 11/17/2019 20,750,000,000.00
27 11/17/2019 12/17/2019 20,250,000,000.00
28 12/17/2019 1/17/2020 19,750,000,000.00
29 1/17/2020 2/17/2020 19,250,000,000.00
30 2/17/2020 3/17/2020 18,750,000,000.00
31 3/17/2020 4/17/2020 18,250,000,000.00
32 4/17/2020 5/17/2020 17,750,000,000.00
4
33 5/17/2020 6/17/2020 17,250,000,000.00
4
34 6/17/2020 7/17/2020 16,750,000,000.00
35 7/17/2020 8/17/2020 16,250,000,000.00
36 8/17/2020 9/17/2020 15,750,000,000.00
37 9/17/2020 10/17/2020 15,250,000,000.00
38 10/17/2020 11/17/2020 14,750,000,000.00
39 11/17/2020 12/17/2020 14,250,000,000.00
40 12/17/2020 1/17/2021 13,750,000,000.00
41 1/17/2021 2/17/2021 13,250,000,000.00
42 2/17/2021 3/17/2021 12,750,000,000.00
43 3/17/2021 4/17/2021 12,250,000,000.00
44 4/17/2021 5/17/2021 11,750,000,000.00
45 5/17/2021 6/17/2021 11,250,000,000.00
5
46 6/17/2021 7/17/2021 10,750,000,000.00
47 7/17/2021 8/17/2021 10,250,000,000.00
48 8/17/2021 9/17/2021 9,750,000,000.00
49 9/17/2021 10/17/2021 6,500,000,000.00
50 10/17/2021 11/17/2021 3,250,000,000.00
51 11/17/2021 12/17/2021 -
TOTAL
Interest
Interest per
Month amortization Interest per GL Difference
table
1 295,625,000 295,625,000 -
2 274,815,538 274,815,538
3 263,151,042 263,151,042
Total 833,591,580 295,625,000 537,966,580
Notes :
A. On September 30, 2017, Company decide to convert all the outstanding loan Danamon to USD currency. Please refer to
payment for principal and interest on November and December and balance of KAB 2 should be nil.
Tickmarks:
TB Agree to Trial Balance
i Immaterial balance
R Agree to bank statement Danamon - 003595287149
A426
Initials Date
Reviewed by : KBR
cordance with PSAK (Assertion : C,A,V,E)
o reporting currency
sh receipt voucher and bank statement
Principal (Rp) Interest (Rp) Installment (Rp)
-
-
312,500,000.00 295,625,000.00 608,125,000.00 Y ; to A425 R 17-Oct-17

312,500,000.00 274,815,538.19 587,315,538.19
312,500,000.00 263,151,041.67 575,651,041.67 X ; to A425
312,500,000.00 269,029,947.92 581,529,947.92
312,500,000.00 266,137,152.78 578,637,152.78
312,500,000.00 237,769,097.22 550,269,097.22
312,500,000.00 260,351,562.50 572,851,562.50
312,500,000.00 249,153,645.83 561,653,645.83
312,500,000.00 254,565,972.22 567,065,972.22
312,500,000.00 243,554,687.50 556,054,687.50
312,500,000.00 248,780,381.94 561,280,381.94
312,500,000.00 245,887,586.81 558,387,586.81
375,000,000.00 235,156,250.00 610,156,250.00
375,000,000.00 239,523,437.50 614,523,437.50
375,000,000.00 228,437,500.00 603,437,500.00
375,000,000.00 232,580,729.17 607,580,729.17
375,000,000.00 229,109,375.00 604,109,375.00
375,000,000.00 203,802,083.33 578,802,083.33
375,000,000.00 222,166,666.67 597,166,666.67
375,000,000.00 211,640,625.00 586,640,625.00
375,000,000.00 215,223,958.33 590,223,958.33
375,000,000.00 204,921,875.00 579,921,875.00
375,000,000.00 208,281,250.00 583,281,250.00
375,000,000.00 204,809,895.83 579,809,895.83
500,000,000.00 194,843,750.00 694,843,750.00
500,000,000.00 196,710,069.44 696,710,069.44
500,000,000.00 185,885,416.67 685,885,416.67
500,000,000.00 187,453,125.00 687,453,125.00
500,000,000.00 182,824,652.78 682,824,652.78
500,000,000.00 166,699,652.78 666,699,652.78
500,000,000.00 173,567,708.33 673,567,708.33
500,000,000.00 163,489,583.33 663,489,583.33
500,000,000.00 164,310,763.89 664,310,763.89
500,000,000.00 154,531,250.00 654,531,250.00
500,000,000.00 155,053,819.44 655,053,819.44
500,000,000.00 150,425,347.22 650,425,347.22
500,000,000.00 141,093,750.00 641,093,750.00
500,000,000.00 141,168,402.78 641,168,402.78
500,000,000.00 132,135,416.67 632,135,416.67
500,000,000.00 131,911,458.33 631,911,458.33
500,000,000.00 127,282,986.11 627,282,986.11
500,000,000.00 110,784,722.22 610,784,722.22
500,000,000.00 118,026,041.67 618,026,041.67
500,000,000.00 109,739,583.33 609,739,583.33
500,000,000.00 108,769,097.22 608,769,097.22
500,000,000.00 100,781,250.00 600,781,250.00
500,000,000.00 99,512,152.78 599,512,152.78
500,000,000.00 94,883,680.56 594,883,680.56
3,250,000,000.00 87,343,750.00 3,337,343,750.00
3,250,000,000.00 60,170,138.89 3,310,170,138.89
3,250,000,000.00 29,114,583.33 3,279,114,583.33
30,000,000,000.00 9,412,987,413.19 39,412,987,413.19
R
to A
to A
Danamon to USD currency. Please refer to A423 for detail. Based on that, there are no
B 2 should be nil.
30000000000
10000000000
50000000000
90,000,000,000
Chart of
account
Ref in IDR Rate
21XXXXX1Employee benefits liability (1,183,953,000) 13,548
Total Employee benefits liability (1,183,953,000)
a Employee benefit expense
RUPIAH
2017 2016
Current service costs 154,456,000 140,585,000

Interest costs 38,750,000 26,630,000
Total 193,206,000 167,215,000
Control with opex - -
b Present value of employees benefits 1,183,953,000 932,596,000

liabilities
Control (1,183,953,000) (932,596,000)

Diff - -
c Movements in the employee benefits liabilities 1,125,802,000
Beginning balance 932,596,000 576,269,000

Current service costs 154,456,000 140,585,000
Interest costs 38,750,000 26,630,000
Actuarial (gains) or losses per actuary to be record 58,151,000 189,112,000
Ending balance 1,183,953,000 932,596,000
31-Dec-17 31-Dec-16
Discount rate 6% 7.96%
Future wages/earnings increase 10% 10%
Mortality rate TMI - 2011 TMI - 2011
Disability rate 10% of TMI 201110% of TMI 2011
Projected Unit Projected Unit
Credit Actuarial Credit Actuarial
Actuarial Method Cost Method Cost Method
Proportion of Early Retirement
55 years 55 years
(All employees are (All employees
assumed are assumed
retire at pension retire at
age) pension age)
Normal Retirement Age
Other Termination Rate Nil
Total participant 3 3
Total salary per month 54,509,000 49,760,000
Average monthly salary 18,170,000 16,587,000
Average Age 55.03 54.03
Average Past Service 6.75 5.75
Average expected future service Service 6.06 6.10
Sensitivity Analysis discount rate

PVDBO if rate +1 1,169,040,000 924,557,000
PVDBO if rate -1 1,203,122,000 942,976,000
Sensitivity Analysis of salary increase rate

PVDBO if rate +1 1,202,812,000 942,932,000
PVDBO if rate -1 1,168,936,000 924,423,000
K Expected cash flows from Company

Funding arrangement and policy Unfunded Unfunded
Expected contributions for next period - -
Expected benefits paid by Company in next period 1,108,501,000 891,580,000
Maturity profile of defined benefit obligation :
Weigh average duration of DBO 7.67 6.94
PV of benefits expected to be paid in 1st year 1,108,501,000 891,580,000
in 2nd year 1,044,000 949,000
in 3rd year 1,457,000 903,000
in 4th year 1,412,000 1,238,000
in 5th year 1,367,000 1,180,000
in 6 - 10th year 8,330,000 6,358,000
in 11 - 15th year 8,726,000 6,514,000
in 16 - 20th year 8,800,000 6,304,000
in 20th year & beyond 439,267,000 292,999,000
up to one year 1,108,501,000

1-5 year 5,280,000
5-10 year 8,330,000
more than 10 year 456,793,000
1,578,904,000
Per Audit Balance Per Audited Balance Per Audited
ec-17 31-Dec-16 31-Dec-15
(87,390) (932,596,000) 13,436 (69,410) (576,269,000)
(87,390) (932,596,000) (69,410) (576,269,000)
2017
2016
2015
IAH USD
2015 2017 2016
104,064,000 11,540 10,564

17,771,000 2,895 2,001
121,835,000 14,435 12,566
- - -
576,269,000 87,390 69,410
### (87,390) (69,410)

- - -
436,979,000 68,836 42,890

104,064,000 11,401 10,463
17,771,000 2,860 1,982
17,455,000 4,345 14,211
576,269,000 87,442 69,547
31-Dec-15 31-Dec-17 31-Dec-16

8.92% 6% 7.96%
10% 10% 10%
TMI - 2011 TMI - 2011 TMI - 2011
1% of TMI 2011 10% of TMI 2011 10% of TMI 2011
Projected Unit Projected Unit Projected Unit
Credit Credit Actuarial Credit Actuarial
Cost Method Cost Method
55 years 55 years 55 years

(All employees (All employees are (All employees
are assumed assumed are assumed
retire at retire at pension retire at pension
pension age) age) age)
Nil Nil
3 3 3
38,855,000 4,023 3,703
12,952,000 1,341 1,235
53.03 55.03 54.03
4.75 6.75 5.75
6.12 6.06 6.10
572,216,000 86,289 68,812

581,533,000 88,804 70,183
581,554,000 88,782 70,180

572,121,000 86,281 68,802
Unfunded Unfunded Unfunded

- -
555,448,000 81,820 65,809
7.61 7.67 6.94
555,448,000 81,820 65,809

785,000 77 70
737,000 108 67
693,000 104 91
940,000 101 87
4,555,000 615 469
4,803,000 644 481
4,435,000 650 465
197,936,000 32,423 21,627
81,820
390
615
33,717
116,541
Balance Per Audited
31-Dec-15
Rate USD
13,795 (41,774)
(41,774)
Middle rate Average

13,548 13,384
13,436 13,307
13,795 13,392
D
2015
7,771
1,327
9,098
41,774
(41,774)
-
31,677
7,544
1,288
1,303
41,812
31-Dec-15
8.92%
10%
TMI - 2011
1% of TMI 2011
Projected Unit
Credit
55 years
(All employees
are assumed
retire at
pension age)
Nil
3
2,817
939
53.03
4.75
6.12
41,480
42,155
42,157
41,473
Unfunded
40,999
7.61
40,999
58
54
51
69
336
355
327
14,610
KENCANA GROUP
DEFERRED TAX LIABILITY - NET
DECEMBER 31, 2017, 2016 AND 2015
2017 - RUPIAH
ESS Beginning Charge (credited) to PL
Employee Benefits 233,149,000 48,301,500
Service Concession (242,901,414,169) (13,161,611,509)
Fiscal loss 5,624,224,285 2,477,949,981
Depreciation (5,066,105,520) (6,061,410,244)
(242,110,146,404) (16,696,770,272)
2 1
2016 - RUPIAH
Employee Benefits 144,067,250 41,803,750.00
Service Concession (231,131,455,200) (11,769,958,969.00)
Fiscal loss 5,464,583,999 159,640,285.75
Depreciation 2,085,520 (5,068,191,040.00)
(225,520,718,431) (16,636,705,973)
1 (0)
2015 - RUPIAH
Employee Benefits 109,244,750 30,458,750
Service Concession (142,699,247,950) (88,432,207,250)
Fiscal loss 2,746,844,785 2,717,739,214
Depreciation - 2,085,520
(139,843,158,415) (85,681,923,767)
(0) -
2017 - RUPIAH
Charge (credited) to OCI Write-off Ending
14,537,750 295,988,250 -
- (256,063,025,678)
8,102,174,266
(11,127,515,764)
14,537,750 - (258,792,378,926) 3
-
2016 - RUPIAH
47,278,000 233,149,000
- (242,901,414,169)
5,624,224,285
(5,066,105,520)
47,278,000 - (242,110,146,404) 1
-
2015 - RUPIAH
4,363,750 144,067,250
- (231,131,455,200)
5,464,583,999
2,085,520
4,363,750 - (225,520,718,432) (1)
- 1
3,939,002,396
5,677,314,471
5,310,064,670
10,870,956,854
25,797,338,391
2017 - USD
Beginning Charge (credited) to PL Charge (credited) to OCI Write-off
17,353 3,609 1,086 -
(18,078,402) (983,374) - -
418,594 185,141 - -
(377,055) (452,880) - -
(18,019,510) (1,247,504) 1,086 -
2016 - USD
10,443 3,141 3,553 -
(16,754,727) (884,469) - -
396,128 11,996 - -
151 (380,856) - -
(16,348,005) (1,250,188) 3,553 -
1 (2) 0
2015 - USD
8,782 2,274 326 -
(11,471,001) (6,603,376) - -
220,807 202,938 - -
- 156 - -
(11,241,412) (6,398,008) 326 -
1 (1) 0
13,548
13,384
13,384
13,548
13,384
CTA Ending
(201) 21,847
161,346 (18,900,430)
(5,700) 598,035
8,595 (821,340)
164,040 (19,101,888) 0
13,436
13,307
CTA Ending
216 17,353
(439,206) (18,078,402)
10,470 418,594
3,650 (377,055)
(424,870) (18,019,510) 1
13,795
13,392
CTA Ending
(939) 10,443
1,319,650 (16,754,727)
(27,617) 396,128
(5) 151
1,291,089 (16,348,005) (1)
13,548
13,384
ESS 31-Dec-17 31-Dec-16
Net defined benefit ( liability) / asset at BoP 932,596,000 576,269,000
Benefit paid by the company excluding excess benefits paid
(Expense)/ income recognized in profit/ loss statement 193,206,000 167,215,000
(Expense)/ income recognized in OCI 58,151,000 189,112,000

Excess benefits paid by the company -
Net defined benefit ( liability) / asset at EoP 1,183,953,000 932,596,000
31-Dec-15
436,979,000
121,835,000
17,455,000
576,269,000
Subject : Memo on Actuarial Valuation on Post-Retirement Employee Benefit Program - Verification
Objective:
To reviewed the actuarial assumptions and the reasonableness of the assumptions used . [Assertion Va, RO, PD].
Source:
Actuaria Report PSI December 31, 2017 for PSAK 24 version .
Actuarial : PT Dayamandiri Dharmakonsilindo
Basis of selection:
Actuarial Report PSAK 24 December 31, 2017
Work steps:
1) Obtain the actuary report PSAK 24
2) Reviewed the actuarial assumptions and the reasonableness of the assumptions used
Findings:
This current year, there is an actuarial report which the calculation has been performed in accordance with Indonesian Statement of Fi
Accounting Standard No. 24 (PSAK 24). Refer to E880.a Attachment
Contact person:
Name: Steven Tanner, FSAI (Actuary)
Name: Anggun Haryanto (Analyst)
Actuarial Consultant: PT Dayamandiri Dharmakonsilindo
Phone :
Email:
Workdone and Results:

1. Review the appropriateness of the actuarial assumptions, valuation method and accounting principles in relation
to the provision for employee benfits.
Actuarial report has purposes as follow:
- To provide information on the liability (actuarial and balance sheet) of a company on post-employment benefits
as at a certain calculation date –normally the balance sheet date.
- To provide estimates of movement in the liability for the year following balance sheet date
- To provide reconciliation and analysisof the movement in liability in the year proceeding the calculation date
The pension expense and provision to be recognized in the Company’s financial statements are produced through actuarial calculation
and in accordance with Indonesian Statement of Financial Accounting Standard No. 24 (PSAK 24)
An actuarial assessment of the liabilities for retirement benefits based on the Company's regulation i.e., New Labor Law No. 13 year 2003
was based on actuarial report by PT (Independent Actuary) using the following assumptions:
Valuation Cost Method
Discount rate
Future wages/earnings increase
Mortality rate
Disability rate
Actuarial Method
Proportion of Early Retirement
Normal Retirement Age
Total participant To E850

Total salary per month
Average monthly salary
Average Age
Average Past Service
Average expected future service Service
2. Review management’s methods to arrive at their assumptions.

The Company has used reasonable assessments in determining their assumptions for wages/earnings increment rate based on wages/earnings increasing in 2016.
Actuarial uses assumption for wages/earnings increasing about 10%. This is based on Projected Unit Credit method.
We agree with actuaria assessment for the wages/earnings increase.
3. Review these assumptions where possible, e.g., is the discount rate used reasonable.
Discount rate:
The discount rate reflects the time value of money but not the actuarial or investment risk.
The Actuary used the yields on Indonesian Government Securities Yield Curve (IGSYC) as reference point (latest available data is per December 31, 2016)
Refer to E880.a Attachment
The discount rate used for calculating actuarial is increase with prior year assumption in the rate of 9%
as of December 31, 2017 and December 31, 2016.
We agree with the actuary as it is in accordance with PSAK No. 24 par 80.
4. Reconcile the details used as input to the actuarial valuation with the human resource data in the company.
We have checked:
- Number of employees = 3 persons.
This represents number of permanent employee in PT PSI excluded expatriate and contract employee.
We have confirm with the Company, and agree with numbers above.
- Samples of employees have been taken to check the date of birth (DoB), date of commencement (DoC), and wages ending of period (EoP).
Those are checked to the employement application form, letter of appointment, and latest appraisal or performance letter without exception.
Please refer to E880.a Attachment
- Wages is monthly basic salary plus fixed allowances.
5. Evaluate whether the actuary’s findings support the related assertions in the financial statements and reconcile the accounting entries
and the notes to the financial statements to the actuarial report.
We were advised by the actuary and the Company that the calculation was in accordance with the Company's regulation i.e., Labor Law No. 13/2003
and Perjanjian Kerja Bersama between the Company and Serikat Pekerja.
Please refer to Perjanjian Kerja Bersama (PKB) between PT. PSI with Serikat Pekerja (2013 Document)
Results of calculation:
Please refer to E880.a Attachment
a. Results of calculation PSAK 24 from prior years working paper (Before restatement):
Information disclose in Thousand Rupiah )

Plan Category
Plan Name
Funding Status
A Reconciliation of (liabilities) / asset recognized in balance sheet
Net defined benefit ( liability) / asset at BoP
Contribution to plan made by the Company
Benefit paid by the company excluding excess benefits paid
(Expense)/ income recognized in profit/ loss statement
(Expense)/ income recognized in OCI
Excess benefits paid by the company
Net defined benefit ( liability) / asset at EoP
Amount Recognized in Other Comprehensive Income (OCI)

Cumulative gains /(losses) recognized in OCI at BoP
Amount of gains /(losses) recognized in OCI in Period
Cumulative gains /(losses) recognized in OCI at EoP
B Reconciliation of prevent value of defined benefit obligation (PVDBO)

PVDBO at beginning of period
Current service cost
Past service cost due to plan amandment
Past service cost due to curtailment
Effect of settlemet on PVDBO
Interest cost on PVDBO
Provision for excess benefit payment
Benefit payment from plan assets
Benefit payment from Company excluding excess benefit
Benefit payment from Company for excess benefit
Adjustment due to recognition of past services
Other adjustment
Liability Assumed due to employee transferred in
Liability Assumed due to employee transferred out
Remeasuremen of PVDBO :
(Gain)/ Loss from changes in demographic assumptions
(Gain)/ Loss from changes in financial assumptions
(Gain)/ Loss from experience adjustments
PVDBO at beginning of period
C Reconciliation of plan Assets

Fair value of plan assets at beginning of the period
Company contributions during period
Employee contributions during period
Benefits payment from plan assets
Effect of settlement on plan assets
Assets acquired due to employee transferred in
Assets released due to employee transferred out
Interest income on plan assets
Fair value of plan assets at end of the period
D Change in asset ceiling and effect of its application

Change in asset ceiling (present value of economics benefits)
Asset ceiling at beginning of the period
Change in asset ceiling in period
Asset ceiling at end of the period
Change in effect of application of asset ceiling

Effect of application of asset ceiling at the beginning of the period
Change in effect of application of asset ceiling in period
Effect of application of asset ceiling at the end of the period
E Change in reimbursment rights

Reimburstment rights at beginning of the period
Change in reimburstment rights in period
Reimburstment rights at end of period
F Amount Recognized in the statement of financial position

Present value of defined benefit obligation
Fair value plan assets
(Deficit)/ surplus
Effect of application of asset ceiling
Net defined benefit (liability)/ asset
G Benefit Cost
Component of benefit cost
Service cost :
Current service cost
Past service cost due to plan amendment
Past service cost due to curtailment
(Gain )/ Loss from settlement
Intrest on net defined benefit liability/ (asset) :
Interest cost on PVDBO
Interest income on plans assets
Interest on the effect of asset ceiling
Adjustment :
Adjustment due to recognition of past services
Other adjustment
Net liability assumed due to employee transferred in
Net liability released due to employee transferred out
Remeasurements of PVDBO :
(Gain )/ Loss from changes in demographic assumptions:
(Gain )/ Loss from changes in financial assumptions:
(Gain )/ Loss from experience adjustment:
Return on plan assets excluding interest income
Change in effect of asset ceiling excluding interest
Components of benefit cost recognized in PL

Sub-total benefit cost total excluding excess benefits payment
Excess benefits paid derectly by the company
Total benefit cost recognized in the PL account
Component of the benefit cost recognized in OCI ( under PEB)

Total benefit cost in OCI
H Plan Assets
Plan Assets by allocation
Cash and cash equvalent
Equity instruments
Debt instruments
Real estate
Derivatives
Investment funds
Asset-backed securities
Structured debt
Total plan assets
Surplus available as economic benefits
Surplus available as economic benefits at end of period
I Principal Actuarial Assumptions

Discount rate per annum at end of period
Rate of salary increase per annum at end of period
Gold inflation at end of period
J Sensitivity Analyses
Sensitivity Analysis discount rate
PVDBO if rate +1
PVDBO if rate -1
Sensitivity Analysis of salary increase rate

PVDBO if rate +1
PVDBO if rate -1
Sensitivity Analysis of gold inflation rate

PVDBO if rate +1
PVDBO if rate -1
K Expected cash flows from Company

Funding arrangement and policy
Expected contributions for next period
Expected benefits paid by Company in next period
Weigh average duration of DBO
PV of benefits expected to be paid in 1st year
in 2nd year
in 3rd year
in 4th year
in 5th year
in 6 - 10th year
in 11 - 15th year
in 16 - 20th year
in 20th year & beyond
L Membership Statistic
Active members
Total Monthly Salary
Average Age
Average past service
Average expected future service
Economic Assumptions
Discount Rate
Investment return
Future salary increase
Number of employees
Gold inflation rate
Gold price
Average age
Average past service
Monthly Wages
Normal retirement age
Beban atas pesangon
Demographic Assumptions
Retirement 100% when reaching normal retirement age o
Mortality
Disability
Resignation 5% at age 25 reducing linearly to 1% at age 45 and
Membership statistics
Cencus date
Active members
Total Monthly salary
Average Age
Average Past Service
Average expected future service Service
Tickmarks:
√ Agree to Actuarial Calculation by employees.
LY tied up with last year's audited balances
TB tied up with current year's trial balances
Ø Calculation Check
BI Rate
2011 9,068
2012 9,670
2013 12,189
2014 12,440
2015 13,795
2016 13,436
2017 13,548
h actuarial calculation
r Law No. 13 year 2003
Projected Unit Credit

31-Dec-17 31-Dec-16 31-Dec-15 31-Dec-14 31-Dec-13
6% 7.96% 8.92% 7.94% 8.56%
10% 10% 10% 10% 10%
TMI - 2011 TMI - 2011 TMI - 2011 TMI - 2011 TMI - 2011
10% of TMI 2011 10% of TMI 2011 1% of TMI 2011 1% of TMI 2011 1% of TMI 2011
Projected Unit Credit Actuarial Cost Method Projected Unit Credit Actuarial Cost Method Projected Unit Credit Projected Unit Credit Projected Unit Credit
55 years 55 years 55 years 55 years 55 years

(All employees are assumed (All employees are assumed (All employees are (All employees are (All employees are
retire at pension age) retire at pension age) assumed assumed assumed
retire at pension age) retire at pension age) retire at pension age)
3 3 3 3 3
54,509,000 49,760,000 38,855,000 34,350,000 34,050,000
18,170,000 16,587,000 12,952,000 11,450,000 11,350,000
55.03 54.03 53.03 52.03 51.03
6.75 5.75 4.75 3.75 2.75
6.06 6.10 6.12 6.12 6.13
rate based on wages/earnings increasing in 2016.

available data is per December 31, 2016)
ges ending of period (EoP).

ce letter without exception.
oncile the accounting entries
ulation i.e., Labor Law No. 13/2003

PEB PEB PEB PEB PEB
UUK UUK UUK UUK UUK
Unfunded Unfunded Unfunded Unfunded Unfunded
(932,596) (576,269) (436,979) (353,564) (179,947)

- - - - -
(193,206) (167,215) (121,835) (109,537) (100,674)
(58,151) (189,112) (17,455) 26,122 (72,943)
- - - - -
(1,183,953) (932,596) (576,269) (436,979) (353,564)
(253,388) (64,276) (46,821) (72,943)

(58,151) (189,112) (17,455) 26,122 (72,943)
(311,539) (253,388) (64,276) (46,821) (72,943)
932,596 576,269 436,979 353,564 179,947

154,456 140,585 104,064 94,263 97,867
38,750 26,630 17,771 15,274 2,807
16,415 5,091 (1,823) 1,240 (3,056)

41,736 184,021 19,278 (27,362) 75,999
1,183,953 932,596 576,269 436,979 353,564
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -
- -
- -
- - - - -
- -
- -
- - - - -
- -
- -
- - - - -
(1,183,953) (932,596) (576,269) (436,979) (535,564)

- -
(1,183,953) (932,596) (576,269) (436,979) (535,564)
- -
(1,183,953) (932,596) (576,269) (436,979) (535,564)
154,456 140,585 104,064 94,263 97,867
38,750 26,630 17,771 15,274 2,807

16,415 5,091 (1,823) 1,240 (3,056)
41,736 184,021 19,278 (27,362) 75,999
193,206 167,215 121,835 109,537 100,674

- - - - -
193,206 167,215 121,835 109,537 100,674
58,151 189,112 17,455 (26,122) 72,943
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
6.42% 7.96% 8.92% 7.94% 8.56%
10% 10% 10% 10% 10%
0% 0% 0% 0% 0%
1,169,040 924,557 572,216 434,851 352,916

1,203,122 942,976 581,533 439,767 354,417
1,202,812 942,932 581,554 439,774 354,424

1,168,936 924,423 572,121 434,803 352,899
N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A
Unfunded Unfunded Unfunded Unfunded Unfunded

- -
1,108,501 891,580 555,448 426,382 350,250
7.67 6.94 7.61 8.27 8.27
1,108,501 891,580 555,448 426,328 350,250

1,044 949 785 330 315
1,457 903 737 604 303
1,412 1,238 693 572 553
1,367 1,180 940 544 522
8,330 6,358 4,555 3,711 3,101
8,726 6,514 4,803 3,839 3,171
8,800 6,304 4,435 3,670 3,072
439,267 292,999 197,936 163,189 128,330
3 3 3 3 3
54,509 49,760 38,855 34,350 34,050
18,170 16,587 12,952 11,450 11,350
55.03 54.03 53.03 52.03 51.03
6.75 5.75 4.75 3.75 2.75
6.06 6.10 6.12 6.12 6.13
2017 2016 2015 2014 2013
6.42% 7.96% 8.92% 7.94% 8.56%

Not applicable Not applicable Not applicable Not applicable Not applicable
10% 10% 10% 10% 10%
3 3 3 3 3
55.03 54.03 53.03 52.03 51.03
6.75 5.75 4.75 3.75 2.75
54,509,000 49,760,000 38,855,000 34,350,000 34,050,000
55 tahun 55 tahun 55 tahun 55 tahun 55 tahun
Perusahaan Perusahaan Perusahaan Perusahaan Perusahaan
100% when reaching normal retirement age 100%

of 55 when reaching normal retirement
100% when
age of
reaching
55 100%
normalwhen
retirement
reaching
age100%
normal
of 55when
retirement
reaching
agenormal
of 55 retirement ag
Tabel Mortalita Indonesia 2011 Tabel Mortalita Indonesia 2011 Tabel Mortalita Indonesia Tabel
2011
Mortalita Indonesia
Tabel
2011
Mortalita Indonesia 2011
10% dari mortalita 10% dari mortalita 10% dari mortalita 10% dari mortalita 10% dari mortalita
% at age 25 reducing linearly to 1% at age 5%
45 and
at age
thereafter
25 reducing linearly to5%
1%at
atage
age25
45reducing
and thereafter
5%linearly
at ageto251%
reducing
at age5%
45
linearly
at
and
agethereafter
to251%
reducing
at age 45
linearly
and thereafter
to 1% at age 45 a

3 3 3 3 3
54,509,000 49,760,000 38,855,000 34,350,000 34,050,000
18,170,000 16,587,000 12,952,000.00 11,450,000 11,350,000
55.03 54.03 53.03 52.03 51.03
6.75 5.75 4.75 3.75 2.75
6.06 6.10 6.12 6.12 6.13
E880
Initial Date
Prepared by HSS ###
Reviewed by KBR ###
PBC
31-Dec-12
3.12% per annum
10% per annum
TMI - 2011
1% of TMI 2011
Projected Unit Credit
55 years
(All employees are assumed
retire at pension age)
2 LY
25,500,000
12,750,000
63.79
2.00
2012
3.12%
Not applicable
10%
2
Not applicable
Not applicable
63.79
2.00
25,500,000
55 tahun
Perusahaan
0% when reaching normal retirement age of 55

Tabel Mortalita Indonesia 2011
10% dari mortalita
e 25 reducing linearly to 1% at age 45 and thereafter
31-Dec-12
2
25,500,000
12,750,000
63.79
2.00
GROUP NAME: KENCANA GROUP
CURRENT TAX EXPENSE
PERIOD: December 31, 2017
CURRENCY: IN IDR (Rupiah) 0
Ok!
2017
Subs: ESS
The reconciliation between income before income tax

expense (benefit) as shown in the consolidated statements
of comprehensive income and estimated taxable income is
as follows:
Laba sebelum beban/manfaat pajak menurut laporan laba

78,168,284,598
rugi komprehensif konsolidasian
Ditambah (dikurangi):
Rugi sebelum beban/manfaat pajak Entitas Anak yang dikonsolidasi
Eliminasi
Laba sebelum beban/manfaat pajak Perusahaan 78,168,284,598
Ditambah (dikurangi) beda temporer:

Imbalan paska kerja 193,206,000
ISAK 16
Revenue - project
Sale of electricity 59,882,594,404
Interest income (77,543,064,225)
Forex (12,515,094,098)
Cost of revenue
Cost of revenue - Repairs and maintenance 3,916,469,474
Financing
Depreciation (26,387,351,593)
Penyusutan (24,245,640,975)
Ditambah (dikurangi) beda tetap:

Biaya Gaji dan Kesejahteraan 477,372,688
Biaya Jamuan dan Sumbangan 597,205,100
Biaya donasi 437,330,532
Denda Lain-lain
Biaya Pajak 320,796,300
Other receivables written-off 246,353,963
Kantor dan perijinan
Sumbangan
By Fasilitas Perpajakan 30% dr Investasi (13,352,622,163)

Laba (rugi) selisih kurs
Penghasilan yang pajaknya bersifat final

Pendapatan Keuangan (107,639,928)
Kurs translation
Beban Keuangan - Bersih
Penghasilan kena pajak (Rugi fiskal) - Perusahaan (9,911,799,922)
Taksiran rugi fiskal 2,477,949,981

Rugi fiskal tahun sebelumnya
Taksiran Laba Fiskal 2,477,949,981
Perhitungan taksiran utang pajak penghasilan adalah

sebagai berikut:
Beban pajak - kini

Final - Perusahaan
Final - Entitas Anak
Tidak Final - Perusahaan
Tidak Final - Entitas Anak
Pajak tangguhan 16,696,770,273
16,696,770,273
Worksheet 16,696,770,273
Control 0
Pajak penghasilan dibayar di muka

Perusahaan
Pasal 22
Pasal 23
Pasal 25
VAT In
-
Entitas Anak
Pasal 22 -
Pasal 23 -
Pasal 25 -
VAT In
Total pajak penghasilan dibayar di muka -
Worksheet -
Control -
Utang pajak penghasilan pasal 29

Perusahaan -
Entitas Anak -
Prior year: Entitas Anak -
Total taksiran utang pajak penghasilan -

2017
Income before income

tax expense of the
Company 78,168,284,598
Tax calculated based 19,542,071,149

on applicable tax rate
Unrecognized deferred tax from

fiscal loss and depreciation
Tax effect of the Company’s (2,845,300,877)

permanent differences
Deferred tax asset written off -
Total Income Tax Expense (Benefit)
The Company 16,696,770,272
Total
1
2016
Subs: ESS
79,309,280,252
79,309,280,252
167,215,000
(83,200,923,462)
44,417,904,796
(56,929,123,091)
36,541,266,888
16,381,322,464
13,378,522,209
(17,668,805,685) (52,646,446,037) (47,079,835,881)
(20,272,764,158)
(76,698,881,012) (67,185,385,039)
138,620,271
41,025,038
473,866,516
(13,352,622,163)
(63,346,020)
(638,561,145) (11,381,203,508) (12,762,456,358)
(0)
159,640,286
159,640,286
16,636,705,974 9,952,709,304 39,810,837,216

159,640,286
16,636,705,974 9,793,069,018
16,636,705,973
1
-
-
-
-
-
-
-
-
-
2016
79,309,280,252
19,827,320,063
(3,190,614,090)
16,636,705,974
Chart of
account
Ref in IDR Rate
REVENUE
41000000 Penjualan (61,225,671,396) 13,467
43000000 Potongan Penjualan 4,477,746 13,287
4XXXXXXX Construction Revenue - -
4XXXXXX1 Amortized interest income (77,543,064,225) 13,381
Total Revenue ### 13,419
RUPIAH
2017 2016
Amortized interest income 77,543,064,224 56,929,123,091
Sales of electricity 61,221,193,650 36,546,380,553
Construction revenue - 83,200,923,460
138,764,257,874 176,676,427,104
(1) (1)
er Audit Balance Per Audited Balance Per Audited
c-17 31-Dec-16 31-Dec-15
(4,546,340) (36,555,343,943) 13,260 (2,756,750) -

337 8,963,389 13,289 675 -
- (83,200,923,460) 13,418 (6,200,847) (375,467,235,492)
(5,795,027) (56,929,123,091) 13,234 (4,301,877) -
(10,341,031) (176,676,427,105) 13,325 (13,258,800) (375,467,235,492)
AH USD
2015 2017 2016 2015
- 5,795,027 4,301,877
- 4,546,003 2,756,075
375,467,235,492 - 6,200,847 28,036,744
375,467,235,492 ### 13,258,800 28,036,744
- - - -
Balance Per Audited
31-Dec-15
Rate USD
- -
- -
13,392 (28,036,744)
- -
13,392 (28,036,744)
New
Chart of
DESCRIPTION
account
Ref
COST OF GOODS SOLD
52010XXX Cost of Construction Revenue
Materials
52010000 Biaya Bahan Baku 2
52010100 Biaya Sparepart 2
52010200 Biaya Bahan Pembantu 2
52010300 Biaya Perlengkapan 2
52010500 Biaya Retribusi AIR 2
Total Materials
Labour
52020100 Biaya Gaji & Upah - PLTA 1
52020300 Tunjangan Karyawan - PLTA 1
52020303 Jamsostek & Askes / Tunj. Kesehatan - PLTA 1
52020305 Tunjangan Hari Tua - PLTA 1
52020308 THR & Bonus - PLTA 1
52020309 Insentif - PLTA 1
52020800 Biaya Seragam - PLTA 1
52030800 Biaya Administrasi (upah) - PLTA 1
Total Labour
Overhead
Communication
52030301 Biaya Internet - PLTA 8
52030302 Biaya Telepon - PLTA 8
Biaya Communication
Survey and Development

52030400 Biaya Survey & Pengembangan - Prod 4
General Cost
52030500 Biaya Umum - PLTA 8
52030600 Biaya Mess - PLTA 5
52030700 Biaya ATK & Barang Cetak - PLTA 8
52031000 Biaya Kurir & Ekspedisi - PLTA 8
Total General Cost
Transportation
52031101 Biaya BBM - PLTA 7
52031103 Biaya Transportasi Umum - PLTA 7
Transportation Cost
52031200 Biaya Perjalanan Dinas - PLTA 7

52031300 Biaya Sewa - PLTA 7
52031500 Biaya Pemeliharaan & Perbaikan - PLTA 7
Maintenance Cost
52031502 Bi.Pemlhr & Perbaikan Bangunan - PLTA 3
52031503 Bi.Pemlhr & Perbaikan Sarana & Prasarana - PLTA 3
52031504 Bi.Pemlhr & Perbaikan PLTA 3
52031505 Bi.Pemlhr & Perbaikan Peralatan Kerja - PLTA 3
52031506 Bi.Pemlhr & Perbaikan Peralatan Kantor - PLTA 3
52031507 Bi.Pemlhr & Perbaikan Kendaraan - PLTA 3
Maintenance Cost
Depreciation
Facility
52031610 Bi.Peny.Bangunan - PLTA ( Fasilitas )
5203.161A Bi. Peny. DAM (Fasilitas)
5203.161B Bi. Peny. INTAKE (Fasilitas)
5203.161C Bi. Peny. HEADRACE TUNNEL (Fasilitas)
5203.161D Bi. Peny. PENSTOCK (Fasilitas)
5203.161E Bi. Peny. SURGE TANK (Fasilitas)
5203.161F Bi. Peny. POWERHOUSE & TAILRACE (Fasilitas)
5203.161G Bi. Peny. TRANSFORMER YARD (Fasilitas)
5203.161H Bi. Peny. COFFERDAM (Fasilitas)
5203.161I Bi. Peny. DIVERSION TUNNEL (Fasilitas)
5203.161J Bi. Peny. ELECTRICAL CONTROL PANEL (Fasilitas)
5203.161K Bi. Peny. METAL STRUCTURE (Fasilitas)
5203.161L Bi. Peny. WORKSHOP & WAREHOUSE (Fasilitas)
5203.161M Bi. Peny. MESS KARYAWAN (Fasilitas)
5203.161N Bi. Peny. OFFICE (Fasilitas)
52031620 Bi.Peny.Mesin dan Peralatan Suku Cadang - PLTA ( Fasilitas )
5203.162A Bi. Peny.TURBIN & GENERATOR-3 Unit STROJIRNY BRNO; Fasilitas
5203.162B Bi. Peny.TRANSMISSION LINE ( Fasilitas )
5203.162C Bi.Peny.GENSET(100 kva)-1 BH type 6BT5.9-G2; Fasilitas
5203.162D Bi.Peny.DRILING MCHINE-1 BH BORE MCHINE+CNTECTOR; Fasilitas
5203.162E Bi. Peny.EXCAVATOR - 3 UNIT KOBELCO ( Fasilitas )
5203.162F Bi. Peny.WHEEL LOADER - 1 UNIT XGMA (XG 932-III) ; Fasilitas
5203.162G Bi. Peny.CRANE BEAM & BAVEL LORRY - 1 UNIT ( Fasilitas )
5203.162H Bi.Pny.H.BRKER+PRSUR G.-1 SOOSAN,1 KOBELCO,2 AJCE; Fasilitas
5203.162I Bi. Peny.WINCH, CABLE WAY & JARINGAN TRAVO-1 SET; Fasilitas
52031630 Bi.Peny.Bngunan Sarana+Prsarana (Accs.Road)-PLTA (Fasilitas)
Non-Facility
52031710 Bi.Peny.Bangunan - PLTA ( NON Fasilitas )
5203.171A Bi. Peny. DAM ( NON Fasilitas)
5203.171B Bi. Peny. INTAKE ( NON Fasilitas)
5203.171C Bi. Peny. HEADRACE TUNNEL ( NON Fasilitas)
5203.171D Bi. Peny. PENSTOCK ( NON Fasilitas)
5203.171E Bi. Peny. SURGE TANK ( NON Fasilitas)
5203.171F Bi. Peny. POWERHOUSE & TAILRACE ( NON Fasilitas)
5203.171G Bi. Peny. TRANSFORMER YARD ( NON Fasilitas)
5203.171H Bi. Peny. COFFERDAM ( NON Fasilitas)
5203.171I Bi. Peny. DIVERSION TUNNEL ( NON Fasilitas)
5203.171J Bi. Peny. ELECTRICAL CONTROL PANEL (NON Fasilitas)
5203.171K Bi. Peny. METAL STRUCTURE ( NON Fasilitas)
5203.171L Bi. Peny. WORKSHOP & WAREHOUSE ( NON Fasilitas)
5203.171M Bi. Peny. MESS KARYAWAN (NON Fasilitas)
5203.171N Bi. Peny. OFFICE ( NON Fasilitas)
52031720 Bi.Peny.Mesin dan Peralatan Suku Cadang-PLTA (NON Fasilitas)
5203.172A Bi.Peny.TURBIN & GNERATOR-3 Bh STROJIRNY BRNO; NON Fasilitas
5203.172B Bi. Peny.TRANSMISSION LINE ( NON Fasilitas )
5203.172C Bi.Peny.GENSET(100 kva)-1 BH type 6BT5.9-G2; (NON Fasilitas)
5203.172I Bi.Pny.WINCH,CABLE WAY & JARINGAN TRAVO-1 SET; NON Fasilitas
52031730 Bi.Pny.Bngnan Sarana+Prsarana (Accs.Rd)-PLTU (NON Fasilitas)
Total Depreciation
52031800 Biaya Retribusi & Perijinan - PLTA 6

52031900 Biaya Legal & Profesional - PLTA 8
52032000 Biaya Jamuan & Sumbangan - PLTA 8
52030100 Biaya Listrik - PLTA 8
52030200 Biaya Air - PLTA 8
52032600 Biaya Pajak - PLTA 8
52032900 Biaya Overhead Lain PLTA 8
Total Overhead
Total COGS
FS DISCLOSURE
Cost of Construction
Labor 1
Materials 2
Overhead
Repairs and maintenance 3
Survey and Development 4
Mess 5
License fees 6
Transportation 7
Others 8
Subtotal
Total
31-Dec-17 31-Dec-16
in IDR Rate in USD in IDR Rate
- - - 16,381,322,464 13,307
- - - - -
448,869,670 13,356 33,607 461,867,484 13,177
251,834,482 13,353 18,859 240,579,640 13,191
6,489,000 13,359 486 14,380,000 13,118
842,273,756 13,359 63,049 480,139,432 13,249
1,549,466,908 13,357 116,001 1,196,966,556 13,208
1,680,324,170 13,359 125,782 929,542,400 13,253

- - - - -
64,217,199 13,359 4,807 19,268,079 13,281
47,592,912 13,359 3,563 24,026,823 13,215
29,602,500 13,359 2,216 25,175,000 13,355
13,500,000 13,359 1,011 - -
45,200,000 13,362 3,383 9,920,000 13,182
285,749,617 13,360 21,389 443,075,046 13,248
2,166,186,398 13,359 162,150 1,451,007,348 13,252
50,000,000 13,361 3,742 35,000,000 13,237

21,137,410 13,359 1,582 7,066,406 13,234
71,137,410 13,361 5,324 42,066,406 13,236
1,395,387,927 13,354 104,492 566,866,667 13,370
- - - 4,515,000 13,360
377,496,950 13,359 28,258 34,292,000 13,216
18,357,400 13,359 1,374 7,889,500 13,226
23,649,500 13,215 1,790 9,842,400 13,098
419,503,850 13,351 31,422 56,538,900 13,208
46,470,000 13,359 3,479 82,466,500 13,179

7,332,118 13,359 549 16,057,533 13,204
53,802,118 13,359 4,027 98,524,033 13,183
(0) - - 529,337,657 13,238

41,998,571 13,359 3,144 17,611,735 13,306
- - - - -
479,891,800 13,360 35,921 978,233,600 13,227

119,693,700 13,359 8,960 126,025,000 13,292
4,132,287,643 13,383 308,776 298,558,796 13,207
182,660,890 13,359 13,673 63,418,000 13,194
4,700,000 13,359 352 9,469,500 13,301
98,050,250 13,359 7,340 96,276,750 13,325
5,017,284,283 13,379 375,021 1,571,981,646 13,234
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
163,275,603 13,359 12,222 400,000 13,355

- - - - -
437,330,532 13,359 32,737 (90,000) (218)
2,546,362 13,359 191 - -
- - - 3,875,000 12,913
21,784,349 13,359 1,631 1,352,096 13,267
91,095,294 13,359 6,819 718,406,673 13,383
7,715,146,299 13,370 577,030 3,606,870,813 13,263
- -
11,430,799,605 13,367 855,182 22,636,167,181 13,291
- - -
RUPIAH
2017 2016 2015
- 16,381,322,464 100,911,615,745
2,166,186,398 1,451,007,348 -
1,549,466,908 1,196,966,556 -
5,017,284,283 1,571,981,646 -
1,395,387,927 566,866,667 -
377,496,950 34,292,000 -
163,275,603 400,000 -
95,800,689 645,473,425 -
665,900,847 787,857,075 -
11,430,799,605 6,254,844,717 -
11,430,799,605 22,636,167,181 100,911,615,745

- - -
Per Audited Balance Per Audited
Dec-16 31-Dec-15
USD in IDR Rate USD
1,230,995 100,911,615,745 13,392 7,535,233
- - - -
35,051 - - -
18,238 - - -
1,096 - - -
36,241 - - -
90,627 - - -
70,139 - - -
- - - -
1,451 - - -
1,818 - - -
1,885 - - -
- - - -
753 - - -
33,444 - - -
109,490 - - -
2,644 - - -
534 - - -
3,178 - - -
42,397 - - -
338 - - -
2,595 - - -
596 - - -
751 - - -
4,281 - - -
6,257 - - -
1,216 - - -
7,473 - - -
39,987 - - -
1,324 - - -
- - - -
73,955 - - -
9,481 - - -
22,606 - - -
4,807 - - -
712 - - -
7,225 - - -
118,787 - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
30 - - -
- - - -
412 - - -
- - - -
300 - - -
102 - - -
53,682 - - -
271,952 - - -
-
1,703,064 100,911,615,745 13,392 7,535,233
- - -
US DOLLAR
2017 2016 2015
- 1,230,995 7,535,233
162,150 109,490 -
116,001 90,627 -
- - -
375,021 118,787 -
104,492 42,397 -
28,258 2,595 -
12,222 30 -
7,171 48,785 -
49,865 59,360 -
855,182 472,068 -
855,182 1,703,064 7,535,233

- - -
New Balance Per Audi
Chart of
account
Ref in IDR
Labour
60020100 Biaya Gaji & Upah - Kntr 1 1,644,124,602
60020300 Tunjangan Karyawan - Kntr 1 -
60020303 Biaya Pengobatan - Kntr 1 26,843,300
60020308 THR & Bonus - Kntr 1 514,504,000
60020400 Iuran Jamsostek- Kntr 1 16,134,714
60020900 Uang Penghargaan & Pesangon - Kntr 1 -
60020700 Biaya Pelatihan & Pengembangan - Kntr 1 -
60021000 Biaya Asuransi Karyawan 1 -
60030200 Biaya Listrik, Air dan Internet - Kntr 2 111,586,513
60030400 Biaya Telepon & Selular - Kntr 2 892,727
60030500 Biaya Tunjangan Hari Tua - Kntr 1 49,914,932
60030600 Biaya Kantor 9 69,137,953
60030700 Biaya ATK & Barang Cetak - Kntr 9 29,172,200
60030900 Biaya Materai - Kntr 9 2,784,451
60031000 Biaya Pengiriman Surat - Kntr 9 4,254,000
60031012 Biaya Expedisi 15 24,692,525
60031013 Biaya Asuransi Kendaraan 12 27,023,434
60031016 Biaya Asuransi Kantor 12 13,241,375
60031100 Biaya Transportasi - Kntr 14 -
60031103 Biaya Transportasi Umum - Kntr 14 39,553,382
60031200 Biaya Perjalanan Dinas - Kntr 4 705,532,780
60031300 Biaya Sewa - Kntr 13 459,312,920
60031310 Biaya Sewa Kendaraan - Kntr 13 5,819,387
60031320 Biaya Sparepart Kendaraan Kantor 5 49,377,230
60031400 Biaya Pemeliharaan & Perbaikan - Kntr 5 -
60031405 Bi.Material Pemeliharaan & Perbaikan Peralatan Kantor - 5 200,000
60031600 Biaya Penyusutan - Kantor 16 -
60031603 Bi. Peny. Bangunan lainnya - ktr 16 5,670,898
60031604 Bi.Peny.Peralatan Kantor - Kntr 16 42,771,288
60031605 Bi.Peny.Kendaraan Kantor - Kntr 16 43,791,667
60031700 Biaya Pajak - Kntr 3 -
60031740 PPh pasal 21 3 320,796,300
60031780 PPH pasal 23 3 -
60031790 Biaya Pajak Lain 3 -
60031800 Biaya Retribusi & Perijinan - Kntr 9 3,000,000
60031900 Biaya Legal & Profesional - Kntr 8 1,210,354,602
60032000 Biaya Jamuan - Kntr 6 39,143,972
60032001 Biaya Sumbangan - Kntr 7 558,061,128
60030760 Biaya Software - Kntr 9 -
60030770 Biaya Iklan - Kntr 9 -
General and Administrative - Project -
60040200 Biaya Listrik & Air - Proyek 2 -
60040300 Biaya Komunikasi (Internet) - Proyek 2 -
60040400 Biaya Telepon & Selular - Proyek 2 -
60040500 Biaya Kantor - Proyek 9 -
60040650 Biaya Mess 11 -
60040700 Biaya ATK & Barang Cetak - Proyek 9 -
60040740 Biaya Asuransi - Proyek 12 1,124,891,237
60041000 Biaya Pengiriman Surat - Proyek 15 -
60041100 Biaya Transportasi - Proyek 14 -
60041101 Biaya BBM - Proyek 14 -
60041103 Biaya Transportasi Umum - Proyek 14 -
60041200 Biaya Perjalanan Dinas - Proyek 4 -
60041310 Biaya Sewa Kendaraan - Proyek 13 -
60041300 Biaya Sewa - Proyek 13 -
60041500 Biaya Sparepart Kendaraan Proyek 5 -
60041600 Biaya Penyusutan - Proyek 16 -
60041602 Bi. Peny.Bangunan - Proyek 16 -
60041605 Bi. Peny. Peralatan Bangunan - Proyek 16 -
60041607 Bi. Peny.Kendaraan - Proyek 16 259,912,007
60041608 Bi. Peny. Peralatan Mess - Proyek 16 -
60041609 Bi. Peny. Peralatan Kantor - Proyek 16 -
60041610 Bi. Peny. Peralatan Kerja - Proyek 16 (787,600)
60041800 Biaya Seragam & Perlengkapan - Proyek 9 -
60042000 Biaya Jamuan - Proyek 6 -
60042001 Biaya Sumbangan - Proyek 7 -
60043000 Biaya Operasional Proyek 11 -
60041400 Biaya Pemeliharaan & Perbaikan - Proyek 5 -
60041404 Biaya Pemeliharaan & Perbaikan Peralatan - Proyek 5 159,715,000
60041405 Biaya Pemeliharaan & Perbaikan Kendaraan - Proyek 5 -
6XXXXXXX Provision for employee benefits expense 10 193,206,000
Total Operating Expenses 7,754,628,923
-
RUPIAH
2017
Salary Expense 1 2,251,521,548
Utilities 2 112,479,240
Courier & Expediton Expense 15 24,692,525
Travelling Expense 14 39,553,382
Legal & Profesional Expense 8 1,210,354,602
Rent Expense 13 465,132,307
Socialitation & Charity Expense 7 558,061,128
Depreciation Expense 16 351,358,258
Insurance Expense 12 1,165,156,046
Office Expense 9 108,348,604
Entertainment Expense 6 39,143,972
Repairs and maintenance Expense 5 209,292,230
Tax Expense 3 320,796,300
Transportation Expense 4 705,532,780
Employee benefits expense 10 193,206,000
Mess and Project operations expense 11 -
Total operating expense 7,754,628,923

Control -
2017
FS PRESENTATION
Salaries, allowance and bonuses 2,251,521,548
Professional fees 1,210,354,602
Insurance 1,165,156,046
Transportation and traveling 745,086,162
Rent 465,132,307
Donation 558,061,128
Depreciation 351,358,258
Taxes 320,796,300
Repairs and maintenance 209,292,230
Employee benefits expense 193,206,000
Utilities 112,479,240
Others 172,185,102
Total 7,754,628,923
(0)
Balance Per Audit Balance Per Audited Balance Per Audited
31-Dec-17 31-Dec-16 31-Dec-15
Rate in USD in IDR Rate USD in IDR
13,359 123,072 1,841,114,581 13,346 137,956 2,233,380,000

- - - - - -
13,359 2,009 45,158,735 13,252 3,408 44,865,870
13,373 38,473 225,320,000 13,417 16,793 166,973,500
13,359 1,208 12,306,133 13,283 926 9,279,620
- - - - - -
- - - - - 43,631,000
- - - - - 8,142,000
13,359 8,353 90,007,962 13,269 6,784 44,704,957

13,359 67 1,650,487 13,143 126 4,695,991
13,359 3,736 38,262,771 13,283 2,881 28,852,600
13,359 5,175 45,280,810 13,263 3,414 61,922,963
13,359 2,184 23,615,300 13,273 1,779 28,920,300
13,359 208 4,028,000 13,235 304 718,000
13,359 318 9,931,500 13,220 751 6,082,000
13,413 1,841 31,319,000 13,317 2,352 -
13,359 2,023 6,688,146 13,364 500 9,945,932
13,359 991 13,241,374 13,204 1,003 -
- - - - - -
13,359 2,961 45,723,260 13,291 3,440 32,570,673
13,360 52,811 175,020,487 13,386 13,075 93,165,726
13,359 34,382 58,237,678 13,527 4,305 407,663,748
13,359 436 6,081,633 13,216 460 5,553,500
13,359 3,696 75,068,306 13,257 5,663 33,635,346
- - - - - -
13,359 15 1,750,000 13,118 133 -
- - - - - -
13,359 425 5,670,898 13,305 426 4,969,162
Windows User:
13,359 3,202 51,228,614 13,306
-3 3,850 52,004,823
13,359 3,278 - - - 77,500,000
- - - - - -
13,363 24,006 260,781,501 13,397 19,466 170,323,932
- - - - - -
- - 213,085,015 13,418 15,881 -
13,359 225 19,000,000 13,283 1,430 18,465,000
13,363 90,574 500,232,352 13,189 37,927 362,348,978
13,359 2,930 21,575,038 13,403 1,610 191,086,101
13,360 41,772 14,600,000 13,397 1,090 12,120,000
- - - - - 7,750,000
- - - - - 1,925,000
- - - - - -
- - 59,717,018 13,437 4,444 512,759,156
- - 12,450,000 13,315 935 25,000,000
- - 826,000 13,348 62 3,290,000
- - 78,120,200 13,413 5,824 167,120,965
- - 26,056,000 13,642 1,910 49,583,200
- - 3,816,500 13,348 286 8,383,100
13,359 84,205 1,094,913,169 13,301 82,320 1,383,850,651
- - 2,954,000 13,352 221 1,774,000
- - - - - -
- - 2,064,000 13,387 154 74,953,071
Windows User:
- - 7,468,265 13,595
+3 549 50,288,656
- - 239,559,748 13,357 17,935 756,557,029
- - 102,100,000 13,180 7,747 -
- - - - - 191,166,668
- - 63,655,304 13,284 4,792 92,446,799
- - - - - -
- - - - - -
- - - - - -
13,359 19,456 165,693,257 13,296 12,462 110,444,254
- - - - - -
- - - - - -
67,476 (12) (590,700) 16,570 (36) -
- - 14,375,000 13,621 1,055 21,645,000
- - - - - 9,250,000
- - 4,850,000 13,316 364 18,235,000
- - 557,973,623 13,326 41,870 1,161,726,559
- - - - - -
13,384 11,933 6,936,000 13,468 515 -
- - 5,692,500 13,193 431 -
13,384 14,435 167,215,000 13,307 12,566 121,835,000
13,361 580,388 6,451,824,465 13,326 484,141 8,923,505,830
- - - -
RUPIAH USD
2016 2015 2017 2016 2015
### ### 168,499 161,964 188,715
164,651,467 590,450,104 8,420 12,350 44,558
34,273,000 1,774,000 1,841 2,573 127
55,255,525 157,812,400 2,961 4,144 11,684
500,232,352 362,348,978 90,574 37,927 26,577
166,419,311 604,383,916 34,818 12,512 45,635
19,450,000 30,355,000 41,772 1,454 2,279
222,002,069 244,918,239 26,349 16,703 18,218
### ### 87,219 83,823 104,781
198,167,310 322,932,328 8,111 14,845 23,896
21,575,038 200,336,101 2,930 1,610 14,588
153,102,110 126,082,145 15,644 11,534 9,329
473,866,516 170,323,932 24,006 35,347 12,806
414,580,235 849,722,755 52,811 31,010 63,558
167,215,000 121,835,000 14,435 12,566 9,098
584,029,623 ### - 43,780 88,983
### ### 580,388 484,141 664,832

- - - - -
2016 2015 2017 2016 2015
### ### 168,499 161,964 188,715

500,232,352 362,348,978 90,574 37,927 26,577
### ### 87,219 83,823 104,781
469,835,760 ### 55,771 35,153 75,242
166,419,311 604,383,916 34,818 12,512 45,635
19,450,000 30,355,000 41,772 1,454 2,279
222,002,069 244,918,239 26,349 16,703 18,218
473,866,516 170,323,932 24,006 35,347 12,806
153,102,110 126,082,145 15,644 11,534 9,329
167,215,000 121,835,000 14,435 12,566 9,098
164,651,467 590,450,104 8,420 12,350 44,558
838,044,971 ### 12,882 62,807 127,594
### ### 580,388 484,141 664,832
- - - - -
Balance Per Audited
31-Dec-15
Rate USD
13,417 166,455
- -
13,567 3,307
13,813 12,088
13,391 693
- -
12,874 3,389
12,965 628
13,417 3,332
13,266 354
13,389 2,155
13,311 4,652
13,389 2,160
13,808 52
13,396 454
- -
13,477 738
- -
- -
13,442 2,423
13,187 7,065
13,321 30,602
13,382 415
13,492 2,493
- -
- -
- -
13,467 369 o
13,390 3,884
13,296 5,829
- -
13,300 12,806
- -
- -
13,498 1,368
13,634 26,577
13,727 13,920
13,437 902
12,874 602
12,748 151
- -
13,211 38,814
13,858 1,804
12,953 254
13,682 12,215
13,573 3,653
13,285 631
13,301 104,043
13,969 127
- -
13,464 5,567
13,614 3,694
13,392 56,493
- -
13,077 14,618
13,524 6,836
- -
- -
- - o
13,575 8,136
- -
- -
- -
13,436 1,611
13,847 668
13,243 1,377
13,615 85,330
- -
- -
- -
13,391 9,098
13,422 664,832
(3)
Chart of
account
Ref in IDR Rate
OTHER (INCOME) AND EXPENSES

Income
70010000 Pendapatan Jasa Giro & Pendapatan Bu 1 (134,550,177) 13,397
70020000 Laba (Rugi) Penjualan Aktiva Tetap 9 (15,000,000) 13,341
70090000 Pendapatan Lain Diluar Usaha 8 (78,787,000) 13,324
70050000 Bunga Deposito LC 8 - -
70060000 Bunga Deposito Berjangka 8 - -
7XXXXXX1 Insurance claims 7 - -
700XXXXX Pendapatan Bunga 1 (7,249,991,464) 13,384
Expenses
80020000 Biaya Provisi 4 274,339,869 13,036
80030000 Biaya Bunga Leasing 2 62,207,975 13,375
80040000 Biaya Administrasi Bank 8 29,399,577 13,315
80050000 Pajak Jasa Giro 1 26,910,249 13,359
8006000 Pembulatan 8 2,277 13,241
80070000 Bunga Pinjaman 2 - -
80071000 Bunga Pinjaman KISI /KIMA - UOB 2 27,569,146,216 13,359
80072000 Bunga Pinjaman KAB / KRK - Danamon 2 9,187,510,290 13,359
80073000 Bunga Pinjaman / Denda Lain-lain 2 21,098,954,621 13,415
80074000 Bunga Pinjaman KI Mandiri 2 268,523,647 13,359
80080000 Selisih Kurs 6 - -
80080100 Selisih Kurs Riil 6 (7,376,650) 16,809
80080200 Selisih Kurs Nonriil 6 (12,405,761,542) (1,499,190)
80090000 Biaya Lain Diluar Usaha 8 - -
8XXXXXX1 Biaya Amortisasi Provisi - Mandiri USD 8 165,458,531 13,384
8XXXXXX3 Write-off of receivables 5 246,353,963 13,384
8XXXXXX4 Biaya penalty 3 2,373,204,365 13,384
Total other expense 41,410,544,748
-
For presentation
2017 2016
Interest income 1 (7,357,631,392) (63,346,020)

Interest expense 2 58,186,342,748 43,332,481,107
Penalties 3 2,373,204,365 -
Provision 4 274,339,869 562,500,000
Other receivables written off 5 246,353,963 -
Gain (loss) on forex - net 6 (12,413,138,191) 34,395,380,966
Gain (loss) from sale of fixed assets 9 (15,000,000) -
Insurance claim 7 - (9,853,107,180)
Others - net 8 116,073,386 (94,753,665)
TOTAL 41,410,544,748 68,279,155,208
Additional:
Employee benefit expenses
TOTAL (for presentation only) 41,410,544,748 68,279,155,208

Worksheet 0 (0)
Others (4,362,659,809) 404,400,315

Per Audit Balance Per Audited Balance Per Audited
ec-17 31-Dec-16 31-Dec-15
(10,043) (79,182,493) 13,299 (5,954) (54,302,023)

(1,124) - - - -
(5,913) (111,414,266) 13,184 (8,451) (34,277,000)
- - - - -
- - - - -
- (9,853,107,180) 13,356 (737,728) -
(541,686) - - - -
21,045 562,500,000 13,118 42,879 -

4,651 - - - -
2,208 16,752,225 13,238 1,265 33,240,690
2,014 15,836,473 13,299 1,191 -
0 576 14,616 0 (947)
- - - - -
2,063,713 35,844,105,296 13,262 2,702,750 32,592,174,685
687,739 5,004,810,828 13,242 377,959 400,000,000
1,572,808 2,483,564,983 13,226 187,772 1,914,842,009
20,101 - - - -
- - - - -
(439) 90,839,897 13,122 6,923 (193,841,200)
8,275 34,304,541,069 (204,455) (167,786) (111,192,842,290)
- (92,200) 13,418 (7) -
12,362 - - - -
18,406 - - - -
177,315 - - - -
4,031,433 68,279,155,208 2,400,814 (76,535,006,076)
- - - -
2015 2017 2016 2015

USD USD USD
(54,302,023) (549,715) (4,763) (4,065)
34,907,016,694 4,349,012 3,268,481 2,606,563
- 177,315 - -
- 21,045 42,879 -
- 18,406 - -
(111,386,683,490) 7,836 (160,863) 72,640
- (1,124) - -
- - (737,728) -
(1,037,257) 8,657 (7,192) 172
(76,535,006,076) 4,031,432 2,400,814 2,675,310
(76,535,006,076) 4,031,432 2,400,814 2,675,310

0 1 (0) (0)
(55,339,280) (325,416) 30,924 (3,893)

Balance Per Audited
31-Dec-15
Rate USD
13,357 (4,065)
- -
14,396 (2,381)
- -
- -
- -
- -
- -
- -
13,019 2,553
- -
12,838 (0)
- -
13,392 2,433,710
13,392 29,869
13,392 142,984
- -
- -
14,584 (13,291)
### 85,932
- -
- -
- -
- -
2,675,310
-
PT. Energy Sakti Sentosa
ACCOUNT PAYABLE
Per Des 2017
Keterangan Akun
Umur < 1 th Umur 1 - 2 th
Utang Affiliasi - -
Hutang Pajak 30,488,935 -
Kewajiban yg masih hrs dibayar 3,407,752,097 -
Hutang Kontraktor Jiangxi - -
Total 3,438,241,032 -
ACCOUNT RECEIVABLE
Per Des 2017
Keterangan Akun
Umur < 1 th Umur 1 - 2 th
Piutang PLN 29,604,742,300 -

Piutang Karyawan - 14,866,000
Piutang Affiliasi - -
Piutang Kontraktor - 296,347,526
Total 29,604,742,300 311,213,526

AYABLE
017
Total GL Keterangan Akun
Umur > 2 th
16,518,637,321 16,518,637,321 Utang Affiliasi

- 30,488,935 Hutang Pajak
- 3,407,752,097 Kewajiban yg masih hrs dibayar
20,589,141,335 20,589,141,335 Hutang Kontraktor Jiangxi
37,107,778,656 Total
EIVABLE
017
Total GL Keterangan Akun
Umur > 2 th
- 29,604,742,300 Piutang PLN

- 14,866,000 Piutang Karyawan
87,689,641,565 87,689,641,565 Piutang Affiliasi
- 296,347,526 Piutang Kontraktor
87,689,641,565 Total
Rate
USD 13,548
ACCOUNT PAYABLE
Per Des 2017
Total GL
Umur < 1 th Umur 1 - 2 th Umur > 2 th
- - 1,219,268 1,219,268
2,250 - - 2,250
251,532 - - 251,532
- - 1,519,718 1,519,718
253,782 - 2,738,986
ACCOUNT RECEIVABLE
Per Des 2017
Total GL
Umur < 1 th Umur 1 - 2 th Umur > 2 th
2,185,174 - - 2,185,174
- 1,097 - 1,097
- - 6,472,516 6,472,516
- 21,874 - 21,874
2,185,174 22,971 6,472,516

Dec 31, 2017
IDR Rate
Financial Asset
Cash on hand and in banks 10,988,501,298 13,548

Trade receivables - pihak ketiga 29,604,742,300 13,548
Other receivables
Third parties 44,859,563 13,548
Cash Collateral 1,624,303,590 13,548
Related parties 71,720,594,632 13,548
Financial asset from concession project
Current 18,932,246,280 13,548
Non current ### 13,548
###
Financial Liabilities
Trade payable 20,589,141,335 13,548
Other payables
Third Party
Related parties 2,775,497,463 13,548
Accrued expenses 3,645,680,694 13,548
Short term loan
Bank loans 46,063,200,000 13,548

current maturities:
Bank loans 365,387,358,092 13,548
439,025,353,017
1, 2017 Dec 31, 2016
USD IDR Rate USD
811,079 6,265,708,709 13,436 466,337

2,185,174 13,297,506,779 13,436 989,692
3,311 276,032,168 13,436 20,544

119,893 - 13,436 -
5,293,814 37,009,097,362 13,436 2,754,473
1,397,420 - 13,436 -
109,704,637 ### 13,436 109,782,309
119,515,329 ### 114,013,356
1,519,718 31,748,119,005 13,436 2,362,914
- 13,436 -
204,864 41,680,032,277 13,436 3,102,116
269,094 227,962,355 13,436 16,967
5,000,000,000
3,400,000 38,774,267,521 13,436 2,885,849

17,798 125,599,685 13,436 9,348
26,969,837 304,286,273,915 13,436 22,647,088

23,867 41,868,000 13,436 3,116
32,405,178 421,884,122,758 31,027,398
389,075,348,722 384,053,822,197
Mandiri
DSCR >1
CR >= 100%
DER <= 300%
DSCR : EBITDA / (current portion long term debt + interest expense )

CR : Aktiva lancar / pasiva lancar
DER : Total hutang bank / total ekuitas
2017
DSCR 1 min
Net income/debt service
78,168,284,598
Non cash trancaction
Depre 351,358,258
Interest expense 58,186,342,748
Employee benefit 193,206,000
EBITDA 136,899,191,604
Debt services
Principals 43,589,191,845
Interest expense 21,412,900,588
Total Debt services 65,002,092,434
Ratio 2.11
Comply Yes
CR 100% min
Current assets 133,394,660,731
Current liabilities 70,689,218,345
189%
Comply Yes
DER 300% max

Total liabilities 696,376,260,196
Total equity 924,503,908,348
75%
Comply Yes
Outstanding Normal -
5.75% 5.25%
ESS Mandiri 419,988,000,000 24,149,310,000.00 22,049,370,000.00
2,099,940,000.00
5.75% 5.25%
BTL Mandiri 149,900,423,460 8,619,274,349.00 7,869,772,232.00
749,502,117.00
5.75% 5.25%
BTL SMI 217,466,077,364 12,504,299,448.00 11,416,969,062.00
1,087,330,386.00
3,936,772,503
+
6.25%
26,249,250,000.00
(2,099,940,000.00)
6.25%
9,368,776,466.00
(749,502,117.00)
6.25%
13,591,629,835.00
(1,087,330,387.00)
(3,936,772,504.00)
Foreign currency account (exc. Rp)
As of Dec 31, 2017
original curr
Current Asset USD EUR
Cash on hand 294
Cash in banks 93,002 2,895
Financial Asset from Concession Project - Curr 1,397,420

Non-Current Asset
Financial Asset from Concession Project - Non- 109,704,637
Other assets 119,893
TOTAL ASSET 111,315,245 2,895
Current Liabilities
Trade payables 1,519,718
PT Bank Mandiri (Persero) Tbk 3,400,000
Non-Current Liablities
PT Bank Mandiri (Persero) Tbk 27,600,000
TOTAL LIABILITIES 32,519,718 -
Net 78,795,527 2,895
May 15, 2018

USD 14,020.00
EUR 16,730.00
Add gain
Nilai dalam
mata uang asing/
Amounts in
foreign currency
Aset
Kas dan bank

Dolar AS 93,296
Euro 2,895
Aset keuangan dari
konsensi jasa
Dolar AS 111,102,057
Jaminan uang tunai (Asset lain-lain)
Dolar AS 119,893
Sub-total
Liabilitas
Utang usaha
Dolar AS 1,519,718
Pinajaman jangka
panjang
Dolar AS 31,000,000
Sub-total
Aset moneter - neto
BI Middle Rate
USD
13,548
equivalent in Rp
Average Rate
3,977,100 USD
13,307
1,306,806,771
18,932,241,072 18,932,246,280 (5,208)
1,486,278,424,321 1,486,278,425,953 (1,632)

1,624,303,590 1,505,210,665,393
1,508,145,752,854
20,589,141,335
46,063,200,000 43,348,068,245
373,924,800,000 419,988,000,000 31,000,000
440,577,141,335 13,548
1,067,568,611,519 13,549 106,756,861,152
1,067,568,611,519
1,104,761,713,563
(37,193,102,044)
Dalam Rupiah pada
tanggal pelaporan/
Rupiah equivalent
as at reporting date
Assets
Cash on hand and in
banks
1,263,968,196 US Dollar
46,816,790 Euro
service
concession project
1,505,210,668,236 US Dollar
Cash collateral (Other
assets)
1,624,303,590 US Dollar
1,508,145,756,811 Sub-total
Liabilities
Trade payables
20,589,141,335 US Dollar
Long-term
borrowings
419,988,000,000 US Dollar
440,577,141,335 Sub-total
1,067,568,615,476 Net monetary assets
BI Middle Rate
EUR
16,174
Average Rate
EUR
15,127
GROUP NAME: KENCANA GROUP
CURRENT TAX EXPENSE
PERIOD: December 31, 2017
CURRENCY: IN IDR (Rupiah) 0
Ok!
2017
The reconciliation between income before income tax

expense (benefit) as shown in the consolidated statements
of comprehensive income and estimated taxable income is
as follows:
Laba sebelum beban/manfaat pajak menurut laporan laba

78,168,284,599
rugi komprehensif konsolidasian
Ditambah (dikurangi):
Rugi sebelum beban/manfaat pajak Entitas Anak yang dikonsolidasi
Eliminasi
Laba sebelum beban/manfaat pajak Perusahaan 78,168,284,599
Ditambah (dikurangi) beda temporer:

Imbalan paska kerja 193,206,000
ISAK 16
Revenue - project
Sale of electricity -
Interest income -
Forex (77,543,064,225)
Cost of revenue
Cost of revenue - Repairs and maintenance 3,916,469,474
Financing
Depreciation (25,889,086,049)
Penyusutan (24,245,640,975)
Ditambah (dikurangi) beda tetap:

Biaya Gaji dan Kesejahteraan 477,372,687
Biaya Jamuan dan Sumbangan 597,205,100
Biaya donasi 437,330,532
Denda Lain-lain
Biaya Pajak 320,796,300
Other receivables written-off 246,353,963
Kantor dan perijinan
Sumbangan
By Fasilitas Perpajakan 30% dr Investasi (13,352,622,163)
Laba (rugi) selisih kurs
Penghasilan yang pajaknya bersifat final

Pendapatan Keuangan (107,639,928)
Kurs translation
Beban Keuangan - Bersih
Penghasilan kena pajak (Rugi fiskal) - Perusahaan (56,781,034,684)
Taksiran rugi fiskal -

Rugi fiskal tahun sebelumnya
Taksiran Laba Fiskal -
Perhitungan taksiran utang pajak penghasilan adalah

sebagai berikut:
Beban pajak - kini

Final - Perusahaan
Final - Entitas Anak
Tidak Final - Perusahaan
Tidak Final - Entitas Anak
Pajak tangguhan 16,696,770,273
16,696,770,273
Worksheet 16,696,770,273
Control 0
Pajak penghasilan dibayar di muka

Perusahaan
Pasal 22
Pasal 23
Pasal 25
VAT In
-
Entitas Anak
Pasal 22 -
Pasal 23 -
Pasal 25 -
VAT In
Total pajak penghasilan dibayar di muka -
Worksheet -
Control -
Utang pajak penghasilan pasal 29

Perusahaan -
Entitas Anak -
Prior year: Entitas Anak -
Total taksiran utang pajak penghasilan -

- 0
Ok!
2016
79,309,280,251
79,309,280,251
167,215,000
-
-
-
(56,929,123,091)
16,381,322,464
13,378,522,209
(17,152,189,207)
(20,277,082,562)
138,620,271
41,025,038
473,866,516
(13,352,622,163)
(63,346,020)
2,115,488,706
16,636,705,973
16,636,705,973
16,636,705,973
- 0
-
-
-
-
-
-
-
-
-
-
IDR
2017 2016
Kas dan bank 10,988,501,298 6,265,708,709
Piutang usaha 29,604,742,300 13,297,506,779
Piutang lain-lain
Pihak ketiga 44,859,563 276,032,168
Pihak berelasi 71,720,594,632 37,009,097,362
Aset keuangan dari konsesi jasa
Current 18,932,246,280 -
Non-current 1,486,278,425,951 1,475,035,108,313
Cash collateral
Current 1,624,303,590
Non-current -
1,619,193,673,615 1,531,883,453,331
Utang usaha 20,589,141,335 31,748,119,005

Utang lain-lain
Pihak berelasi 2,775,497,463 41,680,032,277
Pihak ketiga -
Liabilitas masih belum dibayar 3,645,680,692 227,962,355
Short term bank loans - 5,000,000,000
Current maturities of long-term borrowings:
Bank loans 46,063,200,000 43,774,267,521
Financial institution -
Consumer financing payable 241,123,600 125,599,685
Lease - -
Non-current maturities of long-term borrowings:
Bank loans 373,924,800,000 304,286,273,915
Financial institution - -
Consumer financing payable 323,351,833 41,868,000
Lease - -
447,562,794,923 426,884,122,758
Current Liab 73,314,643,090 122,555,980,843
Current maturities of long-term borrowings: 46,304,323,600 43,899,867,206

Non-current maturities of long-term borrowing 374,248,151,833 304,328,141,915
Total Borrowing 420,552,475,433 348,228,009,121
USD BI Middle Rate
2017 2016 2017 13,548
811,079 466,337 2016 13,436
2,185,174 989,692
3,311 20,544
5,293,814 2,754,473
1,397,420 -
109,704,637 109,782,309
119,893 -
- -
119,515,329 114,013,356
1,519,718 2,362,914
204,864 3,102,116
- -
269,094 16,967
- 372,135
- -
3,400,000 3,257,984
-
17,798 9,348
- -
27,600,000 22,647,088
- -
23,867 3,116
- -
33,035,341 31,771,667
5,411,474 9,121,463
3,417,798 3,267,332
27,623,867 22,650,204
31,041,665 25,917,536
COA Date Source Source No.
80080200 Selisih Kurs Nonriil Other Expense
80080200 31 Jan 20Journal Vouc Selisih KuJV 17/01/ Other Ex
80080200 28 Feb 2 Journal Vouc Selisih KuJV 17/02/ Other Ex
80080200 31 Mar 2 Journal Vouc Selisih KuJV 17/03/ Other Ex
80080200 30 Apr 20Journal Vouc Selisih KuJV 17/04/ Other Ex
80080200 31 May 2 Journal Vouc Selisih KuJV 17/05/ Other Ex
80080200 30 Jun 20Journal Vouc Selisih KuJV 17/06/ Other Ex
80080200 31 Jul 20 Journal Vouc Selisih KuJV 17/07/ Other Ex
80080200 31 Aug 2 Journal Vouc Selisih KuJV 17/08/ Other Ex
80080200 30 Sep 2 Journal Vouc Selisih KuJV 17/09/ Other Ex
80080200 31 Oct 20Journal Vouc Selisih KuJV 17/10/ Other Ex
80080200 15 Nov 2 Journal Vouc Selisih KuJV 17/11/ Other Ex
80080200 27 Dec 2 Journal Vouc Selisih KuBK/BCA-I Other Ex
80080200 27 Dec 2 Journal Vouc Selisih KuBK/BCA-I Other Ex
80080200 31 Dec 2 Journal Vouc Selisih KuJV 17/12/ Other Ex
Adjustment
16XXXXXX Financial Asset from Concession Project - Non-Cur

33000000
33XXXXXX
80080200
41000000 Penjualan
33000000 LABA DITAHAN
16XXXXXX Financial Asset from Concession Project - Non-Current
33XXXXXX Cumulative translation adjustment
80080200 Selisih Kurs Nonriil
ISAK 16 - To reverse component A from sales of electric
16XXXXXX Financial Asset from Concession Project - Non-Cur

4XXXXXX1 Amortized interest income
33000000 LABA DITAHAN
80080200 Selisih Kurs Nonriil
(To recognize interest income from amortization)
Selisih Kurs Riil

11070400
23000401 KREDIT INVESTASI - MANDIRI
80080100
33XXXXXX
21050200 Biaya Operasional YMH Dibayar

52010200
52010100
33XXXXXX
(To correct double recorded expenses)
80080100 Adj. Selisih Kurs

11020801
Date Source No.Account NoAccount N

31 Jan 2016 JV 16/01/080080200 Selisih Kur
28 Feb 2016 JV 16/02/080080200 Selisih Kur
31 Mar 2016 JV 16/03/080080200 Selisih Kur
30 Apr 2016 JV 16/04/080080200 Selisih Kur
31 May 2016 JV 16/05/080080200 Selisih Kur
31 May 2016 JV 16/05/080080200 Selisih Kur
30 Jun 2016 JV 16/06/080080200 Selisih Kur
31 Jul 2016 JV 16/07/080080200 Selisih Kur
31 Jul 2016 JV 16/07/080080200 Selisih Kur
31 Aug 2016 JV 16/08/080080200 Selisih Kur
30 Sep 2016 JV 16/09/080080200 Selisih Kur
31 Oct 2016 JV 16/10/080080200 Selisih Kur
30 Nov 2016 JV 16/11/080080200 Selisih Kur
30 Nov 2016 JV 16/11/080080200 Selisih Kur
31 Dec 2016 JV 16/12/080080200 Selisih Kur
Description
Other Expense
Kurs 13.343, Htg Retensi Jiang Xi & Sino, Htg Prog. Jiang Xi & Sino per Jan 2017
Adj. Selisih Kurs Hutang Prog. dan Hutang Retensi JIangxi dan SINO per Feb 2017 kurs 13.347
Adj. Selisih Kurs atas Hutang Kontraktor per Mar 2017, Kurs 13.321
Adj. Slisih kurs Htg Prog. & Htg Retensi Jiangxi & Sino (APR'17) @kurs 13.327
Adj. Hutang Retensi JIANGXI dan Hutang Prog. Jiang Xi (Mei 2017) kurs 13.321
Adj. Selisih Kurs Htg Retensi Jiangxi & Htg Prog. Jiangxi (Jun'17) kurs 13.319
Adj. Selisih Kurs Hutang Prog. & Htg Retensi Jiang Xi per JUL'17 (Kurs Rp13.323)
Adj. Kurs Hutang Prog. dan Hutang Retensi Jiang Xi (per Ags 2017) Kurs 13.351
Adj. Selisih Kurs Htg Prog. & Htg Retensi JIANGXI per Sep 2017, kurs 13.492
Adj. Kurs Hutang Progress dan Hutang Retensi Jiangxi (Okt 2017) Kurs 13.572
Adj. Selisih Kurs Kontraktor Jiang Xi per NOV 2017 (kurs Rp.13.514)
Selisih Kurs atas Strojirny Brno-Parts blue-E-Turque
Selisih Kurs EUR atas Strojirny Brno -3 set Blue-E Turque
Adj. Kurs Hutang Progress& Hut Retensi Jiangxi (Des 2017), Kurs 13.548,-
Financial Asset from Concession Project - Non-Current ISAK 16

LABA DITAHAN
Selisih Kurs Nonriil
Penjualan ISAK 16
LABA DITAHAN
Financial Asset from Concession Project - Non-Current
ISAK 16 - To reverse component A from sales of electricity recognized
Financial Asset from Concession Project - Non-Current

Amortized interest income
LABA DITAHAN
(To recognize interest income from amortization)
Selisih Kurs Riil

Provisi & Pinalty Pinjaman
KREDIT INVESTASI - MANDIRI
Selisih Kurs Riil
Biaya Operasional YMH Dibayar

Selisih Kurs Riil
Biaya Bahan Pembantu
Biaya Sparepart
(To correct double recorded expenses)
Adj. Selisih Kurs

Bank Mandiri USD
Description
Adj. Selisih Kurs Hutang Prog. dan Hutang Retensi Jiang Xi dan SINO (Jan 2016)
Adj. Selisih Kurs Rp.13.395, Htg Prog.& Hutang Retensi Jiang Xi & SINO (Feb'16)
Adj. Selisih Kurs Rp.13.276 Htg Prog. dan Hutang Retensi SINO & Jiangxi (MAR'16)
Adj. Selisih Kurs Hutang prog. & Hutang Retensi Jiangxi & Sino (APR'16)
Selisih Kurs Offset Hutang / Piutang Sinohydro
Adj. Kurs Htg Prog.SINO, Htg Retensi SINO, Htg Prog.JiangXi & Htg Retensi JianXI
Adj. Selisih Kurs Hutang Kontraktor, bln JUN 2016, Kurs Rp.13.180
Adj. Slisih Kurs Jul 2016 ; Kurs Rp.13.094
Adj. Selisih Kurs atas pengakuan Hutang Lain Lain (Albert Maknawi)
Selisih Kurs Hutang dan Retensi Jiang Xi, serta Hutang+Retensi SINO bln AGS'16
Selisih Kurs Hutang Prog.& Hutang Retensi Jiangxi & SINO (Sep 2016) Kurs 12.998
Adj. Selisih Kurs Hutang Prog dan Hutang Retensi Jiang Xi dan SINO per OKT 2016
Selisih Kurs Nov'16 (Rp.13.563) atas Htg Jiangxi+SINO, Htg Retensi Jiangxi+SINO
Adj. Selisih Kurs Hutang Johan Maknawi USD 100.000
Adj.Kurs Rp.13.436 Htg Retensi Jiangxi, Htg Jiangxi, Htg Retensi SINO & Htg SINO
Debit Credit Balance
- Trade payable
- 200,264,035 (200,264,035) Financial Asset from Concession Proje
9,672,818 - (190,591,217) Others
- 33,767,541 (224,358,758)
12,139,186 - (212,219,572)
- 9,339,548 (221,559,120)
- 3,113,182 (224,672,302)
6,226,366 - (218,445,936)
43,584,555 - (174,861,381)
219,479,373 - 44,617,992
124,527,304 - 169,145,296
- 90,282,294 78,863,002
- 8,062,036 70,800,966 cash
10,102,650 - 80,903,616 cash
53,366,580 - 134,270,196
USD
1,518,303,919,165 -
1,505,752,248,147
-
12,551,671,018 (12,417,400,822)
110,323,801,062 -
75,066,037,124 -
187,394,544,943
2,004,706,757 (10,412,694,064) -
ISAK 16 137,561,052,535 -
77,093,100,438
59,010,059,449
-
1,457,892,648 (11,870,586,713)
10,980,597
10,980,597
1,209,000,000
1,209,000,000
101,227,482
3,452,383
58,139,982
46,539,883
521,400,000
521,400,000
Debit Amount Credit Amount

227,634,781 - 227,634,781
- 1,128,691,886 (901,057,105)
- 297,481,441 (1,198,538,546)
- 178,396,947 (1,376,935,493)
- 1,572,306,423 (2,949,241,916)
1,309,203,038 - (1,640,038,878)
- 998,550,056 (2,638,588,934)
- 197,414,495 (2,836,003,429)
- 81,500,000 (2,917,503,429)
469,730,100 - (2,447,773,329)
- 781,266,565 (3,229,039,894)
123,309,031 - (3,105,730,863)
1,133,693,802 - (1,972,037,061)
18,500,000 - (1,953,537,061)
- 283,188,758 (2,236,725,819)
132,229,582
al Asset from Concession Project - Non-Current (12,004,856,909)
2,040,614
-
108,836,892
-
-
-
-
5,795,027
Loan (1,198,019,403)
Material - COGS 3,452,383
Bank 528,776,650
Credit Risk
31 Desember 2017/December 31, 2017

Belum Telah jatuh
jatuh tempo tempo namun
maupun tidak
mengalami mengalami
penurunan nilai/ penurunan
Neither nilai/
past due Past due but
nor impaired not impaired
Bank 10,977,587,664
Aset keuangan dari konsensi
jasa
Lancar 18,932,246,280
Tidak lancar ###
Piutang usaha 29,604,742,300
Piutang lain-lain
Pihak ketiga 44,859,563
Pihak berelasi 71,720,594,632
Uang tunai jaminan
Lancar 1,624,303,590
Tidak lancar -
Total 1,619,182,759,982 -
31 Desember 2016/December 31, 2016

Belum Telah jatuh
jatuh tempo tempo namun
maupun tidak
mengalami mengalami
penurunan nilai/ penurunan
Neither nilai/
past due Past due but
nor impaired not impaired
Bank 6,241,500,611
Aset keuangan dari konsensi

jasa
Lancar -
Tidak lancar ###
Piutang usaha 13,297,506,779
Piutang lain-lain
Pihak ketiga 276,032,168
Pihak berelasi 37,009,097,362
Uang tunai jaminan
Lancar -
Tidak lancar -
Total 1,531,859,245,232 -
Telah jatuh
tempo
dan
mengalami
penurunan
nilai/
Past due Total/
and impaired Total
10,977,587,664 Cash in banks

service concession project
18,932,246,280 Current
1,486,278,425,953 Non-current
29,604,742,300 Trade receivables
Other receivables
44,859,563 Third parties
71,720,594,632 Related parties
Cash collateral
1,624,303,590 Current
- Non-current
- 1,619,182,759,982 Total
Telah jatuh
tempo
dan
mengalami
penurunan
nilai/
Past due Total/
and impaired Total
6,241,500,611 Cash in banks

service concession project
- Current
1,475,035,108,312 Non-current
13,297,506,779 Trade receivables
Other receivables
276,032,168 Third parties
37,009,097,362 Related parties
Cash collateral
- Current
- Non-current
- 1,531,859,245,232 Total
Liquidity Risk
31 Desember/December 31, 2017
Sampai dengan Lebih dari
Nilai tercatat/ satu tahun/ satu tahun/More
Carrying amount Up to a year than one year
Liabilitas Keuangan Financial Liabilities
Utang usaha 20,589,141,335 20,589,141,335 - Trade payables
Utang lain-lain 2,775,497,463 2,775,497,463 - Other payables
Liabilitas yang masih
belum dibayar 3,645,680,694 3,645,680,694 - Accrued liabilities
Pinjaman jangka panjang 420,552,475,433 46,304,323,600 374,248,151,833 Long-term borrowings
Total 447,562,794,925 73,314,643,092 374,248,151,833 Total
31 Desember/December 31, 2016
Sampai dengan Lebih dari
Nilai tercatat/ satu tahun/ satu tahun/More
Carrying amount Up to a year than one year
Liabilitas Keuangan Financial Liabilities
Utang usaha 31,748,119,005 31,748,119,005 - Trade payables
Utang lain-lain 41,680,032,277 41,680,032,277 - Other payables
Liabilitas yang masih
belum dibayar 227,962,355 227,962,355 - Accrued liabilities
Pinjaman jangka panjang 353,228,009,121 48,899,867,206 304,328,141,915 Long-term borrowings
Total 426,884,122,758 122,555,980,843 304,328,141,915 Total

nancial Liabilities
ng-term borrowings
nancial Liabilities
ng-term borrowings

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PT Energi Sakti Sentosa

Dec 31, 2017

Cash on hand and in banks 1 10,988,501,298 13,548

Total current assets 133,394,660,731 13,548

NON CURRENT ASSETS

Total non current assets 1,487,485,507,813 13,548

TOTAL ASSETS 1,620,880,168,544 13,548

LIABILITIES AND EQUITY

Trade payable 10 20,589,141,335 13,548

Total current liabilities 70,689,218,345 13,548

NON CURRENT LIABILITIES

Long-term debts - net of

Total non current liabilities 625,687,041,851 13,548

Total liabilities 696,376,260,196 13,548

Total equity 924,503,908,348 13,548

TOTAL LIABILITIES AND EQUITY 1,620,880,168,544 13,548

811,079 6,265,708,709 13,436 466,337

9,846,077 19,857,718,219 13,436 1,477,948

37,009,097,362 13,436 2,754,473

186,554 1,616,491,489 13,436 120,311

155 16,223,000 13,441 1,207

109,793,734 1,512,605,822,794 13,436 112,578,581

119,639,811 1,532,463,541,013 13,436 114,056,529

1,519,718 31,748,119,005 13,436 2,362,914

3,199,592 43,774,267,521 13,436 3,257,983

5,217,687 122,610,649,422 13,436 9,125,532

26,969,837 304,286,273,915 13,436 22,647,088

46,182,982 547,370,884,319 13,436 40,739,124

51,400,669 669,981,533,741 13,436 49,864,656

11,290,530 68,500,000,000 10,353 6,616,184

68,239,142 862,482,007,272 13,436 64,191,873

119,639,811 1,532,463,541,013 13,436 114,056,529

OK! OK! OK!

4,078,522,876 13,795 295,652

5,766,100,035 13,795 417,985

9,926,987,489 13,795 719,608

9,774,607,389 13,795 708,562

1,493,311,089 13,795 108,250

3,927,176,636 13,795 284,681

1,430,210,233,261 13,795 103,675,986

1,440,137,220,750 13,795 104,395,594

38,719,812,908 13,795 2,806,801

45,069,725,604 13,795 3,267,106

29,961,110,064 13,795 2,171,882

113,916,780,689 13,795 8,257,832

300,004,621,436 13,795 21,747,345

526,269,080,868 13,795 38,149,264

640,185,861,557 13,795 46,407,096

68,500,000,000 10,353 6,616,184

799,951,359,193 13,795 57,988,499

1,440,137,220,750 13,795 104,395,594

Dec 31, 2017

REVENUES 138,764,257,874 13,419

COST OF REVENUE 11,430,799,605 13,367

GROSS PROFIT 127,333,458,269 13,424

OPERATING EXPENSES 7,754,628,923 13,361

OPERATING INCOME 119,578,829,346 13,428

OTHER INCOME (CHARGES)

Total other income (expenses) - net (41,410,544,748) 10,272

INCOME BEFORE 78,168,284,598 16,038

PROVISION FOR INCOME TAX

NET INCOME 61,471,514,326 16,951

OTHER COMPREHENSIVE INCOME

Total COMPREHENSIVE INCOME 61,427,901,076 15,644