INTER OFFICE MEMORANDUM

To : All Head of Div Our reference : I-MLG-ONG/DSL-F-05-0072

From : Business Process Date : December 20, 2005
Cc : BOD Your Reference :-
Attachment :-

About : Application of Creating Consolidated Financial Statement SOP

To Whom It May Concern,

Herewith we apply the SOP of Creating Consolidated Financial Statement, No: FNA-BP-PR-0015, Version
1.2, on 1st December 2005, applied effectively on 27th December 2005.

By the application of the SOP, hence the Consolidation SOP, No: FNA-BP-PR-0015, Version 1.1, on 31st
December 2003 is stated that it’s no longer valid.

Thank you.

Regards,
Paul Ong
Head of IS & BP Dir.
PROCEDURE

CONSOLIDATED FINANCIAL STATEMENT CREATION

Number : FNA-BP-PR-0015
Version : 1.2
Date : December 1, 2005

ONLY FOR INTERNAL USE

 APPROVAL

PROCEDURE
CONSOLIDATED FINANCIAL STATEMENT
CREATION

Number: FNA-BP-PR-0015
Version : 1.2

Approved by:

Paul Ong Chrisdianto T Nicolaas Tirtadinata Darjoto Setyawan

Head of IS & BP Dir. Head of Fin. & Inv. Rel. Dir. CFO CEO
Date: 07/12/05 Date: 08/12/05 Date: 14/12/05 Date:
 No. : FNA-BP-PR-0015 No. : FNA-BP-PR-0015
Versi : 1.2 Version : 1.2
KEBIJAKAAN Tanggal terbit : POLICY Published date:
1 Desember 2005 December 1, 2005
Halaman 1 dari 4 Page 1 of 4
PEMBUATAN LAPORAN CONSOLIDATED FINANCIAL STATEMENT
KEUANGAN KONSOLIDASI CREATION

1. Proses pembuatan laporan keuangan 1. Process of creating consolidated financial

konsolidasi dilakukan setelah seluruh statement is carried out after all companies
perusahaan dalam lingkungan Bentoel Group within Bentoel Group have carried out the
telah melakukan proses closing dan membuat closing process and create the Financial
Laporan Keuangan. Statement.

2. Laporan Keuangan yang akan 2. Financial Statements which are going to be

dikonsolidasikan harus telah disetujui oleh consolidated have to be approved by Head of
Kepala Departemen General Accounting. General Accounting Department.

3. Laporan Keuangan Konsolidasi harus 3. Consolidated Financial Statement must be

dimintakan persetujuan ke Ka. Divisi General subject to approval by Head of General
Accounting, Kepala Direktorat Finance & Accounting Division, Head of Finance &
Investor Relationship, Head of Finance dan Investor Relationship Directorate, Head of
General Manager. Finance and General Manager.

4. Proses Pembuatan Laporan Keuangan 4. Process of creating Consolidated Financial

Konsolidasi harus mengacu ke prinsip-prinsip Statement must refer to the accounting
akuntansi yang berlaku umum di principles which generally prevail in Indonesia
Indonesia/Prinsip Standar Akuntansi (PSAK). / Accounting Basic Principles (PSAK).

5. Pengecualian terhadap kebijakan dan 5. Exception on this policy and procedure can
prosedur ini dapat dilakukan selama untuk be carried out as long as for company’s interest
kepentingan perusahaan dan telah and has been acknowledged / approved by
diketahui/disetujui Head of Finance dan Head of Finance and General Manager.
General Manager.

6. Pelanggaran terhadap SOP ini dapat 7. Violations toward this SOP can be
dikenakan sanksi sesuai dengan tata tertib sanctioned in accordance with company
perusahaan. regulations.
 No. : FNA-BP-PR-0015
Versi : 1.2
PROSEDUR Tanggal terbit :
1 Desember 2005
Halaman 2 dari 4
PEMBUATAN LAPORAN
KEUANGAN KONSOLIDASI
1. Tujuan
Agar fungsi accounting secara periodik dapat
melakukan proses pembuatan laporan keuangan
konsolidasi secara tepat waktu dan menghasilkan
laporan yang dapat dipertanggungjawabkan oleh
manajemen/pihak yang berkepentingan.
2. Lingkup
Prosedur ini meliputi proses rekonsiliasi, proses
eliminasi atas saldo antar perusahaan dalam
lingkungan Bentoel Group, penggabungan laporan
keuangan perusahaan dalam lingkungan Bentoel
Group, serta proses persetujuan kepada pihak yang
berwenang.
3. Definisi
1. Proses pembuatan laporan keuangan konsolidasi
adalah kegiatan yang harus dilakukan oleh fungsi
accounting untuk menghasilkan laporan keuangan
gabungan atas perusahaan dalam lingkungan
Bentoel Group.
2. Proses Eliminasi adalah penghapusan atas saldo
dan transaksi antara dua perusahaan atau lebih
dalam lingkungan Bentoel Group.
3. Proses Rekonsiliasi adalah pencocokan antara
dua atau lebih dokumen yang berbeda untuk
memastikan kebenaran saldo yang ada dibuku
besar.
4. Data Retained Earning (RE)-Current adalah
akumulasi laba bersih pada periode berjalan dari
masing-masing perusahaan.
5. Bentoel Group meliputi :
- PT. Bentoel International Investama Tbk
- PT. Bentoel Prima
- PT. Lestari Putra Wira Sejati
- PT. Tresno
- PT. Suburaman
- PT. Taman Bentoel
- Amiseta
No. : FNA-BP-PR-0015
Version : 1.2
PROSEDURE Published date:
December 1, 2005
Page 2 of 4
CONSOLIDATED FINANCIAL STATEMENT
CREATION
1. Objectives
In order that the accounting functionary can
periodically create the consolidated financial
statement punctually and results in accountable
statement by management / concerned parties.
2. Scope
This procedure covers reconciliation process,
elimination process on balance between companies
within Bentoel Group, combining financial
statements of Bentoel Group’s companies, and
approval process by competent parties.
3. Definitions
1. Consolidated financial statement creation is an
activity which must be carried out by accounting
functionary to create a combined financial statement
of Bentoel Group’s companies.
2. Elimination process is the abolishment of balance
and transaction between two companies or more
within Bentoel Group.
3. Reconciliation process is the matching process
between two or more different documents to ensure
the balance correctness in the ledger.
4. Data Retained Earning (RE)-Current is the
accumulation of net profit in a working period of
each company.
5. Bentoel Group covers:
- PT. Bentoel International Investama Tbk
- PT. Bentoel Prima
- PT. Lestari Putra Wira Sejati
- PT. Tresno
- PT. Suburaman
- PT. Taman Bentoel
- Amiseta
 No. : FNA-BP-PR-0015 No. : FNA-BP-PR-0015
Versi : 1.2 Version : 1.2
Tanggal terbit : Published date:
PROSEDUR PROCEDURE
1 Desember 2005 December 1, 2005
Halaman 7 dari 4 Page 7 of 4

PROSES PEMBUATAN CONSOLIDATED FINANCIAL STATEMENT

LAPORAN KEUANGAN KONSOLIDASI CREATION
 No. : FNA-BP-PR-0015 No. : FNA-BP-PR-0015
Versi : 1.2 Version : 1.2
Tanggal terbit : Published date:
PROSEDUR PROCEDURE
1 Desember 2005 December 1, 2005
Halaman 8 dari 4 Page 8 of 4

PROSES PEMBUATAN CONSOLIDATED FINANCIAL STATEMENT

LAPORAN KEUANGAN KONSOLIDASI CREATION

No Process Accounting Functionary Head of Accounting Division

1. Based on each Bentoel Group’s company’s financial
START
statement, each month Consolidation Functionary input the
RE-current data for related month of each company by
applying Data Monitor (TCode:CXCD).
TCode : CXCD
2. If the data has been complete, hence the Consolidation
Functionary applies the Consolidation Monitor (TCode:
Data Monitor
CX20) to eliminate transactions between companies within
Bentoel Group.

3. Afterward, Consolidation Functionary implements Execute

TCode : CX20
Comparison Previous Year with Variant (TCode: Consolidated
Consolidation Financial
S_ALR_87011792) to see the consolidated financial statement
Monitor Statement
result and generate Consolidated Financial Statement.

Consolidated Financial Statement covers at least: Balance,

Profit/Loss, Cash flow and required additional notes.
S_ALR_87011792 Validation by
competent
Execute Comparison Consolidated
4. Afterward, Consolidated Financial Statement result is officer
Previous Year With Financial
downloaded into excel format and sent to Head of General Variant
Consolidated
Statement
Accounting Division for approval by Finance Director. Financial
“VALID”
Statement

5. Consolidated Financial Statement which has been approved is

distributed to related parties.

FINISH