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KOSASIH, NURDIYAMAN, TJAHJO & REKAN A1

Initials

Prepared by NR
Client : PT EAST WEST SEED INDONESIA
Period : December 31, 2010
Reviewed by SY
Subject : Cash and cash equivalent - Audit Program

Assertions
C A V E P

CST 1) Agreed to General Ledger, Audit Report, Home Statement and Presentation Diclosure C A P

CST 2) Nature of Bank account function and cash in hand person in charges C A P

PST 3) Cash in hand A E

PST 4) Cash In Bank C A V E

PST 5) Interest calculation of time deposits test C A V E

Note on Assertions:
C - Completeness
A - Accuracy
V - Valuation
E - Existence / Ownership
P - Presentation
A1
Date

12-Jan-11

1/20/2011

W/P Ref

A100

A110

A120

A130

A130
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A100
Initials
Prepared By NR
Client : PT EAST WEST SEED INDONESIA Reviewed By SY
Period : December 31, 2010
Subject : Cash and cash equivalent - Lead schedule

As per AJE/RJE/CJE Audited Audited


Description Mgt a/c Dr Cr 31.12.2010 31.12.2009
WP Ref IDR IDR IDR IDR IDR

CASH ON HAND [A110,120]


Cash on hand (IDR)
Petty cash 35,589,834 GL 35,589,834 34,892,684
Cash on hand (Valas)
Petty cash [USD] 146,677,254 146,677,254 110,453,547

TOTAL CASH IN HAND 182,267,088 182,267,088 145,346,231

CASH IN BANKS
Cash in banks (IDR)
Bank Central Asia A100-1M 2,172,669,557 2,172,669,557 2,335,483,978
Bank OCBC - NISP A100-2M 350,865,907 350,865,907 3,610,672,856
Bank Danamon A100-3M 752,894,629 752,894,629 310,770,267
Bank Rakyat Indonesia A100-4M 137,092,266 137,092,266 199,758,391
BPR Rini Bakti (Jember) A100-5M 26,986,109 26,986,109 24,969,154
Total Cash in banks (IDR) 3,440,508,469 3,440,508,469 6,481,654,646

Cash in banks (USD)


Bank Central Asia A100-6M 4,442,891,685 6,433,146 A10 4,449,324,831 1,488,825,110
Bank Danamon A100-3M.3 752,058,420 1,160,717 A10 753,219,137 190,426,422
Bank NISP A100-7M 775,015,974 1,122,211 A10 776,138,185 38,285,072
Total Cash in banks (USD) 5,969,966,080 5,978,682,154 1,717,536,604

Cash in banks (Euro)


Bank Central Asia A100-8M 60,187,291 419,837 A10 60,607,128 99,349,879
Bank OCBC - NISP A100-9M 620,124,986 4,325,926 A10 624,450,912 -
Total Cash in banks (Euro) 680,312,276 685,058,039 99,349,879

TOTAL CASH IN BANK 10,090,786,825 10,104,248,662 8,298,541,129


KOSASIH, NURDIYAMAN, TJAHJO & REKAN A100
Initials
Prepared By NR
Client : PT EAST WEST SEED INDONESIA Reviewed By SY
Period : December 31, 2010
Subject : Cash and cash equivalent - Lead schedule

As per AJE/RJE/CJE Audited Audited


Description Mgt a/c Dr Cr 31.12.2010 31.12.2009
WP Ref IDR IDR IDR IDR IDR

TIME DEPOSITS
Time Deposit (IDR)
Bank Danamon 10,585,991,664 55,765,008 A11 10,641,756,672 -
Bank NISP 17,541,123,881 17,541,123,881 -
Bank Syariah Mandiri 322,250,159 322,250,159 99,042,225
Bank Central Asia 108,669,612 108,669,612 104,357,521
Total Time Deposit (IDR) 28,558,035,316 28,613,800,324 203,399,745

Time Deposit (USD)


Bank Danamon 2,735,214,317 46,664,110 A10 2,781,878,427 2,843,818,848
Bank Central Asia 4,532,949,285 6,563,638 A10 4,539,512,923 4,721,101,308
Bank NISP 9,478,455,267 56,638,874 A10 9,535,094,141 595,499,494
Total Time Deposit (IDR) 16,746,618,869 16,856,485,491 8,160,419,650

TOTAL TIME DEPOSIT 45,304,654,185 45,470,285,815 8,363,819,395

SUB TOTAL 55,577,708,098 GL 55,756,801,565 16,807,706,755


^ ^ ^

AJE A10

Bank A10
USD
BCA 6,433,146
Selish kurs 6,433,146

Bank Danamon 1,160,717


Selish kurs 1,160,717
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A100
Initials
Prepared By NR
Client : PT EAST WEST SEED INDONESIA Reviewed By SY
Period : December 31, 2010
Subject : Cash and cash equivalent - Lead schedule

As per AJE/RJE/CJE Audited Audited


Description Mgt a/c Dr Cr 31.12.2010 31.12.2009
WP Ref IDR IDR IDR IDR IDR

Bank NISP 1,122,211


Selish kurs 1,122,211

EURO

BCA 419,837
Selish kurs 419,837

Bank NISP 4,325,926


Selish kurs 4,325,926

Time Deposit
IDR A11

Bank Danamon 55,765,008


Other Income 55,765,008

BCA 6,563,638
Selish kurs 6,563,638

Danamon 46,664,110
Selish kurs 46,664,110

NISP 56,638,874
Selish kurs 56,638,874

Workdone:
LY =Agreed to last year audited balance
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A100
Initials
Prepared By NR
Client : PT EAST WEST SEED INDONESIA Reviewed By SY
Period : December 31, 2010
Subject : Cash and cash equivalent - Lead schedule

As per AJE/RJE/CJE Audited Audited


Description Mgt a/c Dr Cr 31.12.2010 31.12.2009
WP Ref IDR IDR IDR IDR IDR

GL =Agreed to General Ledger


Ø =Casting checked

Accounting Policy:
Foreign Currency Transactions and Balances
The books of accounts of the Company are maintained in Indonesian Rupiah. Transactions during
the year involving foreign currencies are recorded at the rates of exchange prevailing at the time the
transactions are made. At balance sheet date, monetary assets and liabilities denominated in
foreign currencies are adjusted to reflect the rates of exchange prevailing at that date. The resulting
gains or losses are credited or charged to current operations.

Cash and Cash Equivalents


Cash and cash equivalents consist of cash on hand and in banks and all unrestricted
investments with maturities of three months or less from the date of placement.
A100
Date
1/12/2011
1/20/2011

LY
A100
Date
1/12/2011
1/20/2011

LY
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A110
Initials
Prepared by NR
Client : PT EAST WEST SEED INDONESIA Reviewed by SY
Period : December 31,2010
Subject : Cash and cash equivalent - Natures

Based on inquiry with Mrs Nana (Cashier) and Mr Tono (Acc), on 05.01.10.

CASH ON HAND

Cash on Hands of EWSI consist of cash in IDR currency and foreign currency (mostly in Euro and USD).
EWSI use the imprest fund system, where cash amount are distributed based on reimbursement.
The cash are distributed to several departments, as below:
Cashier
Handled by Mrs Nana for office operational purpose (advance for driver, etc.). Mrs Nana distributes the cash to each departments by
internet banking, transfer it to each departments' cashiers bank accounts.
R&D
Handled by Ms Nining.
Seed Research (Lab)
Handled by Mr Trisna
Stock Seed
Handled by Ms Rina
QA
Handled by Ms Rita
Plant
Handled by Ms Lia
HRD
Handled by Ms Gita Agriyanti, for HR travelling purpose, purchase of office supplies, etc.

CASH IN BANKS

Cash in Banks of EWSI consist of several bank accounts. Below are the details:
Bank BCA IDR
BCA Account No. 06025 is used for operational purpose, funding the petty cash, marketing expense, payment to suppliers (excluding
payment of seed purchase), and sales receipt.
BCA Account No. 1181 is used for payment of seed purchases and export activities, also receipt of sales.
BCA Bdg Account is used for staff's salary distribution, directly handled by Mr Atmadi (PresDir).
Bank Suspense BCA 181
No movement on this account.
Bank Danamon
This account is used for electricity and telephone expense payment (auto-debited by bank).
Bank BRI
This account is used for worker's salary payment (excluding office staffs and directors).
BPR Rini Bakti
No movement in this account, except for the additional interest, was made for farmer's credit application purpose.
Bank NISP IDR
This account is used for tax payment purpose.
Bank BCA USD
This account is mostly used for payment to affiliated parties.
Bank Danamon USD
This account is mostly used just for time deposits purpose.
Bank BCA EUR
This account is used for expatriate's salary payment.
A110
Date
12-Nov-10
1/20/2011

POINT ML
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A120
Initials
Prepared by NR
Client : PT EAST WEST SEED INDONESIA Reviewed by SY
Period : December 31, 2010
Subject : Cash on hand

Audit Program:
1. Objective:
To ensure whether this account was fairly presented.
2. Source:
Transaction General ledger
3. Basis of Selection:
All cash on hands
4. Procedures:
1. Perform cash opname on Des 27, 2010 and trace forward/backward all transactions to Dec 31, 2010.
2. Obtain any related documents.
3. Compare balance per opname and balance per ledger.
4. Perform further investigation should there's any significant difference.
5. Findings:
Dec 31, 2010 Dec 31, 2010
Balance per Cash Opname
Mutation Estimated Balance Balance per Ledger
Departments Curr as of Dec 27, 2010 Diff Remarks
Amount Rate In IDR Disbursement Receipt USD IDR Amount Rate In IDR

CASH-IDR
HRD IDR 1,000,000 1 1,000,000 1,000,000 990,000 1 990,000 10,000 imm passed
Seed Research IDR 1,554,596 1 1,554,596 1,362,496 1,362,496 1,554,596 1,500,000 1 1,500,000 54,596 imm passed
Stock Seed IDR 1,523,285 1 1,523,285 579,200 579,200 1,523,285 1,523,286 1 1,523,286 (1) imm passed
R&D IDR 7,500,000 1 7,500,000 4,531,934 4,531,934 7,500,000 8,017,778 1 8,017,778 (517,778) imm passed
Plant IDR 7,739,600 1 7,739,600 5,366,600 5,366,600 7,739,600 7,683,044 1 7,683,044 56,556 imm passed
Cashier-Office IDR 3,000,100 1 3,000,100 2,741,700 2,741,700 3,000,100 3,000,510 1 3,000,510 (410) imm passed
KBU Lembang IDR 2,500,000 1 2,500,000 1,620,500 1,620,500 2,500,000 2,500,050 1 2,500,050 (50) imm passed
QAS (Quality Control) IDR 1,504,549 1 1,504,549 815,400 815,400 1,504,549 1,999,800 1 1,999,800 (495,251) imm passed
KBU Wanayasa IDR 2,500,000 1 2,500,000 2,495,000 2,495,000 2,500,000 2,491,075 1 2,491,075 8,925 imm passed
HRD Jember IDR - 1 - 1 5,000,000 (5,000,000) A
Cadangan Kas AS IDR - 1 - - - - 1 884,216 (884,216) imm passed

Total Cash - IDR 28,822,130 35,589,759 (6,767,629)


Ø Ø
CASH FOREX
Cashier-office AUD 218.50 9,142.51 1,997,638 - - 218.50 1,997,638 218.55 9,142.51 1,998,096 (457) imm passed
EUR 3,890.33 11,955.79 46,511,969 - - 3,890.33 46,511,969 3,886.32 11,955.79 46,464,026 47,943 imm passed
THB 5,918.00 298.66 1,767,470 6,508 - 12,426.00 3,711,149 12,418.50 298.66 3,708,909 2,240 imm passed
TNT 13,420.00 298.00 3,999,160 - - 13,420.00 3,999,160 13,408.00 298.00 3,995,584 3,576 imm passed
PHP 2,204.25 205.28 452,488 - - 2,204.25 452,488 2,184.25 205.28 448,383 4,106 imm passed
MYR 649.60 2,910.85 1,890,888 - - 649.60 1,890,888 649.60 2,910.85 1,890,888 -
CNY 1,500.50 1,357.61 2,037,094 - - 1,500.50 1,505.38 - - imm passed
SGD 191.66 6,980.61 1,337,904 - - 191.66 1,337,904 190.06 6,980.61 1,326,735 11,169 imm passed
JPY 16,700.00 81.52 1,361,384 - - 16,700.00 1,361,384 16,700.00 81.52 1,361,384 -
WON - - - - - 50.00 - -
USD 8,893.83 8,991.00 79,964,426 500.00 9,393.83 84,459,926 9,393.81 8,991.00 84,459,746 180 imm passed
INR 50.00 - 50.00 - 50.13 - -

Total Cash - Valas 145,722,506 145,653,750


Ø Ø

The information of BI mid rate currency exchange as December 31, 2009 are not avaiable so we passed the procedure to immaterial amount.

TIE-UP ENDING BALANCE


Cash IDR
Balance per audit 28,822,130
Balance per ledger
111000 Cash IDR 35,589,834 A100
Difference (6,767,704)
Ø
Known difference:
A The difference due to cash on hand located in other place (Jember, East Java), we didn't
perform the cash opname procedure, therefore we received the statement of cash from
Management
Not Opname
HRD Jember 5,000,000
Cadangan Kas AS 884,216
5,884,216
Difference (6,767,629)
(883,413) Pass Under DMT
Cash Valas
Balance per audit 145,722,506
Balance per ledger
111050 Cash Valas 146,677,254 A100
Difference (954,748) Passed below DMT
Ø
Workdone:
Ø =Casting checked
6. Conclusion:
Based on our procedures performed, there's no exception noted for this account.
A120
Date
12-Jan-11
1/20/2011

Manual Ref

A120.A [M]
A120.B [M]
A120.C [M]
A120.D [M]
A120.E [M]
A120.F [M]
A120.G [M]
A120.H [M]
A120.I [M]

A120.J [M]

A120.K [M]
A120.L [M]
A120.M [M]
A120.N [M]
A120.O [M]
A120.P [M]
A120.Q [M]
A120.R [M]
A120.S [M]
A120.T [M]
A120.U [M]
A120.V [M]
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A130
Initials Date
Client : PT EAST WEST SEED INDONESIA Prepared by NR 14-Jan-11
Period : DECEMBER 31, 2010 Reviewed by SY 20-Jan-11
Subject : CASH IN BANKS WORKING PAPER

Audit Program:

1. Objective:
To ensure whether this account was fairly presented.

2. Source:
Transaction General ledger

3. Basis of Selection:
All cash on Banks

4. Procedures:
1. Obtain bank statements as of Dec 31, 2010 for all bank accounts of PT EWSI.
2. Compare balance per bank statements with balance per ledger.
3. Perform further investigation should there's any significant difference.
4. Ask client to provide bank reconciliation if needed.

Last Updated by RG on February 4, 2010


5. Findings:
[a]
Balance per Bank Statements Reconciliation Circularisation (confirmation procedures) Reconciliation Manual
# Account Name Account No. Curr Balance per Ledger Remark
Amount Rate In IDR Diff Date sent No. Date received Amount (IDR) Difference (IDR) ref

IDR
BCA Purwakarta - 250 2313060250 IDR 602,838,397 Vo 1 602,838,397 602,838,397 - 06-Jan-11 02/BC/EWSI/10 03-Jan-11 602,838,397 - CB [A131-M]
BCA Purwakarta - 181 2313111181 IDR 983,598,690 Vo 1 983,598,690 983,598,690 - 06-Jan-11 02/BC/EWSI/10 03-Jan-11 983,598,690
BCA Bandung 863008929 IDR 586,233,089 Vo 1 586,233,089 586,233,089 - 01/BC/EWSI/10 03-Jan-11 586,233,089 Konfirmasi & RK Belum dapat CB [A131.A-M]
111100 Bank BCA IDR 2,172,670,176 2,172,670,176 2,172,670,176 -

111500 Bank Danamon 176653 IDR 756,818,738 Vo 1 756,818,738 752,894,629 3,924,109 14-Jan-11 03/BC/EWSI/10 03-Jan-11 756,818,738 (3,924,109) CB [A132-M]
111700 Bank BRI 00000075-01-000223-3-4 IDR 137,092,053 Vo 1 137,092,053 137,092,266 (213) 07-Jan-11 04/BC/EWSI/10 03-Jan-11 137,092,053 213 Passed CB [A133-M]
111900 BPR Rini Bakti - IDR Vo 1 - 26,986,109 (26,986,109) 03-Jan-11 26,986,109 Tdk konfirmasi & RK Belum ada RD [A134-M]
111960 Bank OCBC NISP 430800000175 IDR 350,871,908 Vo 1 350,871,908 350,865,907 6,001 05-Jan-11 06/BC/EWSI/10 03-Jan-11 350,865,908 (1) Passed CB [A135-M]

Total Cash in IDR 3,417,452,874 3,417,452,874 (23,056,213) 1,244,776,699 609,295,302

USD
111200 Bank BCA USD 2313111113 USD 494,864 Vo 8,991 4,449,324,831 4,442,891,685 6,433,146 06-Jan-11 02/BC/EWSI/10 03-Jan-11 4,449,324,831 (6,433,146) Selisih kurs CB [A132-M]
111550 Bank Danamon USD 176653 USD 83,775 8,991 753,219,137 752,058,420 1,160,717 14-Jan-11 03/BC/EWSI/10 03-Jan-11 753,219,137 (1,160,717) Selisih kurs CB [A132-M]
111965 Bank OCBC NISP 430810021179 USD 86,324 Vo 8,991 776,138,185 775,015,974 1,122,211 05-Jan-11 06/BC/EWSI/10 03-Jan-11 776,138,185 (1,122,211) Selisih kurs CB [A132-M]

Total Cash in USD 664,963 5,978,682,153 5,969,966,080 8,716,073 5,978,682,153 (8,716,073)

EURO
111300 Bank BCA EUR 2313114121 EUR 5,069 Vo 11,956 60,607,128 60,187,291 419,837 06-Jan-11 02/BC/EWSI/10 03-Jan-11 60,607,128 (419,837) Selisih kurs CB [A131.M]
111966 Bank OCBC NISP 430810021179 EUR 52,230 Vo 11,956 624,450,912 620,124,986 4,325,926 05-Jan-11 06/BC/EWSI/10 03-Jan-11 624,450,912 (4,325,926) Selisih kurs CB [A133.M]

Total Cash in EURO 57,299 685,058,039 680,312,276 4,745,763 685,058,039 (4,745,763)

TOTAL CASH IN BANKS 6,650,278,356 (9,594,376)


To [A100]
Vo = Vouched to the original bank statements as of Dec 31, 2010.
a = Translated using BI Middle Rate as of Dec 31, 2010.
CB = Confirmation balance
RD = Replied difference
NR = Not Replied
TIE-UP ENDING BALANCE
CASH IN BANK IDR
Balance per bank 3,417,452,874.22
Balance per ledger 3,440,508,468.64
Difference (23,055,594.42) Belum Dapat Rekening Koran BankBKR Rin Bakti, OCBC NISP
CASH IN BANK USD
Balance per bank 5,978,682,153.18
Balance per ledger 5,969,966,079.78
Difference 8,716,073.40 Reconcile Selisih kurs Belumdapat Rekening Koran OCBC NISP
CASH IN BANK EUR
Balance per bank 685,058,039.27
Balance per ledger 680,312,276.27
Difference 4,745,763.00 Reconcile Selisih kurs Belumdapat Rekening Koran OCBC NISP
Known Difference:
Selish ini e

6. Conclusion:
Based on our procedures performed, there's no exception noted for this account.
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A 140
Initials Date
Client : PT EAST WEST SEED INDONESIA Prepared by NR 20-Jan-11
Period : Desember 31, 2010 Reviewed by SY 20-Jan-11
Subject : TIME DEPOSIT USD

Audit Program:

1. Objective:
To ensure whether this account was fairly presented.

2. Source:
Transaction General ledger

3. Basis of Selection:
All Time deposits

4. Procedures:
1. Obtain ledger details of time deposits account.
2. Make a mutation and compare the expected ending balance with balance per ledger.
3. Obtain any supporting documents (time deposit certificated, liquidated time deposit and bank statement)
4. Perform further investigation should there's any significant difference.

5. Findings:

ACCOUNT PLACEMENT NUMBER (ARO) INTEREST


NO DESCRIPTION BANK PLACEMENT DUE DATE
NUMBER DATE OF DAYS PRINCIPAL RATE GROSS TAX RATE TAX AMOUNT NET

1 This deposit was placed in Jan 14, 2010 OCBC NISP $ 50,819 43082000097-3 14-Jan-10 14-Feb-10 31 $ - 1.00% $ 43.16 20% $ 8.63 $ 34.53
and automatically rolled over every 1 14-Jan-10 14-Feb-10 31 $ 50,818.58 1.00% $ 43.16 20% $ 8.63 $ 34.53
month. 14-Jan-10 14-Feb-10 31 $ 50,818.58 1.00% $ 43.16 20% $ 8.63 $ 34.53
14-Feb-10 14-Mar-10 28 $ 50,853.11 0.80% $ 31.21 20% $ 6.24 $ 24.97
14-Mar-10 14-Apr-10 31 $ 50,878.08 1.00% $ 43.21 20% $ 8.64 $ 34.57
14-Apr-10 14-May-10 30 $ 50,912.64 1.00% $ 41.85 20% $ 8.37 $ 33.48
14-May-10 14-Jun-10 31 $ 50,946.12 1.00% $ 43.27 20% $ 8.65 $ 34.62
14-Jun-10 14-Jul-10 30 $ 50,980.74 1.00% $ 41.90 20% $ 8.38 $ 33.52
14-Jul-10 14-Aug-10 31 $ 51,014.26 1.25% $ 54.16 20% $ 10.83 $ 43.33
14-Aug-10 14-Sep-10 31 $ 51,057.59 1.25% $ 54.20 20% $ 10.84 $ 43.36
14-Sep-10 14-Oct-10 30 $ 51,100.95 1.25% $ 52.50 20% $ 10.50 $ 42.00

2 This deposit was placed in Dec 16, 2009 OCBC NISP $ 256,589 000094408606 16-Dec-09 17-Mar-10 91 1.00% $ 639.71 20% $ 127.94 $ 511.77
and automatically rolled over every 3
month.

3 This deposit was placed in May 07, 2010 OCBC NISP $ 50,000 43082000097-3 7-May-10 7-Jun-10 31 $ - 1.60% $ 67.95 20% $ 13.59 $ 54.36
and automatically rolled over every 1 7-Jun-10 7-Jul-10 30 $ 50,054.36 1.60% $ 65.82 20% $ 13.16 $ 52.66
month. 7-Jul-10 7-Aug-10 31 $ 50,107.02 1.60% $ 68.09 20% $ 13.62 $ 54.47
7-Aug-10 7-Sep-10 31 $ 50,161.49 1.60% $ 68.16 20% $ 13.63 $ 54.53
7-Sep-10 7-Oct-10 30 $ 50,216.02 1.60% $ 66.04 20% $ 13.21 $ 52.83
7-Oct-10 7-Nov-10 31 $ 50,268.85 1.60% $ 68.31 20% $ 13.66 $ 54.65
7-Nov-10 7-Dec-10 30 $ 50,323.50 1.60% $ 66.18 20% $ 13.24 $ 52.94

4 This deposit was placed in Jun 0, 2010 OCBC NISP $ 500,000 4308200152-6 7-May-10 7-Jun-10 31 $ - 1.60% $ 679.45 20% $ 135.89 $ 543.56
and automatically rolled over every 3 7-Jun-10 7-Jul-10 30 $ 500,543.56 1.75% $ 719.96 20% $ 143.99 $ 575.97
month. 7-Jul-10 7-Aug-10 31 $ 501,119.53 1.75% $ 744.81 20% $ 148.96 $ 595.85
7-Aug-10 7-Sep-10 31 $ 501,715.38 1.75% $ 745.70 20% $ 149.14 $ 596.56
7-Sep-10 7-Oct-10 30 $ 502,311.94 1.75% $ 722.50 20% $ 144.50 $ 578.00
7-Oct-10 7-Nov-10 31 $ 502,889.94 1.75% $ 747.45 20% $ 149.49 $ 597.96
7-Nov-10 7-Dec-10 30 $ 503,487.90 1.75% $ 724.19 20% $ 144.84 $ 579.36

This deposit was placed in Jun 0, 2010 OCBC NISP $ 500,000 4308200167-4 1-Jun-10 1-Jul-10 30 $ 500,000.00 1.75% $ 719.18 20% $ 143.84 $ 575.34
and automatically rolled over every 3 1-Jul-10 1-Aug-10 31 $ 500,575.34 1.75% $ 744.01 20% $ 148.80 $ 595.20
month. 1-Aug-10 1-Sep-10 31 $ 501,170.55 1.75% $ 744.89 20% $ 148.98 $ 595.91
1-Sep-10 1-Oct-10 30 $ 501,766.46 1.75% $ 721.72 20% $ 144.34 $ 577.38
1-Oct-10 1-Nov-10 31 $ 502,343.83 1.75% $ 746.63 20% $ 149.33 $ 597.31
1-Nov-10 1-Dec-10 30 $ 502,941.14 1.75% $ 723.41 20% $ 144.68 $ 578.73

3 This deposit was placed in Des 12, 2009 DANAMON $ 51,231 93282796 12-Dec-09 12-Jan-10 31 0.75% $ 32.63 20% $ 6.53 $ 26.11
and automatically rolled over every 1 12-Jan-10 12-Feb-10 31 $ 51,257.49 0.75% $ 32.65 20% $ 6.53 $ 26.12
month. 12-Feb-10 12-Mar-10 28 $ 51,283.61 0.75% $ 29.51 20% $ 5.90 $ 23.60
12-Mar-10 12-Apr-10 31 $ 51,307.21 0.75% $ 32.68 20% $ 6.54 $ 26.15
12-Apr-10 12-May-10 30 $ 51,333.36 0.75% $ 31.64 20% $ 6.33 $ 25.32
12-May-10 12-Jun-10 31 $ 51,358.67 0.75% $ 32.71 20% $ 6.54 $ 26.17
12-Jun-10 12-Jul-10 30 $ 51,384.84 0.75% $ 31.68 20% $ 6.34 $ 25.34
12-Jul-10 12-Aug-10 31 $ 51,410.18 0.75% $ 32.75 20% $ 6.55 $ 26.20
12-Aug-10 12-Sep-10 31 $ 51,436.38 0.75% $ 32.76 20% $ 6.55 $ 26.21
12-Sep-10 12-Oct-10 30 $ 51,462.59 0.75% $ 31.72 20% $ 6.34 $ 25.38
12-Oct-10 12-Nov-10 31 $ 51,487.97 0.75% $ 32.80 20% $ 6.56 $ 26.24

4 This deposit was placed in Mar 16, 2010 DANAMON $ 256,972.52 94408606 16-Mar-10 16-Jun-10 92 0.75% $ 485.78 20% $ 97.16 $ 388.63
and automatically rolled over every 3 16-Mar-10 16-Sep-10 184 $ 257,361.15 0.50% $ 648.69 20% $ 129.74 $ 518.95
month.
KOSASIH, NURDIYAMAN, TJAHJO & REKAN A 140
Initials Date
Client : PT EAST WEST SEED INDONESIA Prepared by NR 20-Jan-11
Period : Desember 31, 2010 Reviewed by SY 20-Jan-11
Subject : TIME DEPOSIT USD

Audit Program:

1. Objective:
To ensure whether this account was fairly presented.

2. Source:
Transaction General ledger

3. Basis of Selection:
All Time deposits

4. Procedures:
1. Obtain ledger details of time deposits account.
2. Make a mutation and compare the expected ending balance with balance per ledger.
3. Obtain any supporting documents (time deposit certificated, liquidated time deposit and bank statement)
4. Perform further investigation should there's any significant difference.

5. Findings:

This deposit was placed in Mar 16, 2010 ACCOUNT PLACEMENT NUMBER (ARO) INTEREST
NO DESCRIPTION BANK PLACEMENT DUE DATE
and automatically rolled over every 3 NUMBER DATE OF DAYS PRINCIPAL RATE GROSS TAX RATE TAX AMOUNT NET
month.

5 This deposit was placed in Aug 28, 2009 BCA $ 500,000 00004240008 1-Feb-10 1-Mar-10 28 2.00% $ 767.12 20% $ 153.42 $ 613.70
and automatically rolled over every 1 1-Mar-10 1-Apr-10 31 $ 500,613.70 2.00% $ 850.36 20% $ 170.07 $ 680.29
month. 1-Apr-10 1-May-10 30 $ 501,293.98 2.00% $ 824.04 20% $ 164.81 $ 659.24
1-May-10 1-Jun-10 31 $ 501,953.22 2.00% $ 852.63 20% $ 170.53 $ 682.11
1-Jun-10 1-Jul-10 30 $ 502,635.33 2.00% $ 826.25 20% $ 165.25 $ 661.00
1-Jul-10 1-Aug-10 31 $ 503,296.33 2.00% $ 854.91 20% $ 170.98 $ 683.93
1-Aug-10 1-Sep-10 31 $ 503,296.33 2.00% $ 854.91 20% $ 170.98 $ 683.93
1-Sep-10 1-Oct-10 30 $ 503,296.33 2.00% $ 827.34 20% $ 165.47 $ 661.87

$ 3,846.31 $ 15,385.24

TIE-UP ENDING BALANCE USD


Per Audit Per GL Selish
Balance per audit OCBC NISP 1,058,868.77 1,055,742.40 3,126.37
$ 1.873.589,144x 8.991 16,845,439,927 DANAMON 309,394.31 304,220.62 5,173.69
Balance per GL 16,746,618,869 A100 BCA 505,326.06 504,616.47 709.59
Diff 98,821,058 See to A151 1,873,589.14 1,864,579.49 9,009.65
selisih Kurs
IDR
Per Audit Per GL Selish Kurs 8,991
OCBC NISP 9,520,289,086.60 9,478,455,267.20 41,833,819.40 Selish Kurs
DANAMON 2,781,764,245.71 2,735,214,316.76 46,549,928.95 Selish Kurs 46.664.110
BCA 4,543,386,594.48 4,532,949,285.16 10,437,309.32 Selisih kurs 6.563.637,86
6. Conclusion: 16,845,439,926.79 16,746,618,869.12 98,821,057.67
Based on our procedures performed, there's no exception noted for this account.
ENDING
Vouched to R/K Date R/K Dec 31, 2010

P
P
P
P
P
P
P
P
P
P
P $ 393.43

P 17-Mar-10 $ 511.77 Jumlah bunga/hari*360/pokok deposito

P $ 50,000.00
P
P
P
P

$ 376.44

P $ 500,000.00

$ 4,067.26

P $ 500,000.00

$ 3,519.87

P $ 51,231.38
P
P
P
P
P
P
P
P
P
P $ 282.83

P $ 256,972.52
P $ 907.58
ENDING
Vouched to R/K Date R/K Dec 31, 2010

P $ 500,000.00
P
P
P
P
P
P
P $ 5,326.06

$ 1,873,589.14
KOSASIH, NURDIYAMAN, TJAHJO & REKAN

Client : PT EAST WEST SEED INDONESIA Prepared by


Period : Desember 31, 2010 Reviewed by
Subject : TIME DEPOSIT IDR

Audit Program:

1. Objective:
To ensure whether this account was fairly presented.

2. Source:
Transaction General ledger

3. Basis of Selection:
All Time deposits

4. Procedures:
1. Obtain ledger details of time deposits account.
2. Make a mutation and compare the expected ending balance with balance per ledger.
3. Obtain any supporting documents (time deposit certificated, liquidated time deposit and bank statement)
4. Perform further investigation should there's any significant difference.

5. Findings:

ACCOUNT PLACEMENT NUMBER (ARO) INTEREST


NO DESCRIPTION BANK PLACEMENT DUE DATE
NUMBER DATE OF DAYS PRINCIPAL RATE GROSS TAX RATE TAX AMOUNT NET IDR

2,000,000,000.00
1 This deposit was placed in Mart 05, OCBC NISP 2,000,000,000 43082000137- 5-Mar-10 5-Apr-10 31 - 6.73% 11,431,781 20% 2,286,356.16 9,145,425 9,145,424.66
2010 and automatically rolled over 5-Apr-10 5-May-10 30 2,009,145,424.66 6.59% 10,882,412 20% 2,176,482.47 8,705,930 8,705,929.87
every 1 month. 5-May-10 5-Jun-10 31 2,017,851,354.53 6.38% 10,933,990 20% 2,186,798.03 8,747,192 8,747,192.13
5-Jun-10 5-Jul-10 30 2,026,598,546.66 6.38% 10,627,150 20% 2,125,429.93 8,501,720 8,501,719.71

1,000,000,000.00
2 This deposit was placed in Marc 23, OCBC NISP 1,000,000,000 43082000141- 23-Mar-10 23-Jun-10 92 6.73% 16,963,288 20% 3,392,657.53 13,570,630 13,570,630.14
2010 and automatically rolled over 23-Jun-10 23-Sep-10 92 1,013,570,630.14 6.70% 17,116,848 20% 3,423,369.51 13,693,478 13,693,478.06
every 3 month.

2,000,000,000.00
3 This deposit was placed in Marc 23, OCBC NISP 2,000,000,000 43082000142- 5-Apr-10 5-Jul-10 91 6.80% 33,906,849 20% 6,781,369.86 27,125,479 27,125,479.45
2010 and automatically rolled over 5-Jul-10 5-Oct-10 92 2,000,000,000.00 6.70% 33,775,342 20% 6,755,068.49 27,020,274 27,020,273.97
every 3 month.
4,000,000,000.00
4 This deposit was placed in May 7, OCBC NISP 4,000,000,000 43082000151- 7-May-10 7-Jun-10 31 6.58% 22,353,973 20% 4,470,794.52 17,883,178 17,883,178.08
2010 and automatically rolled over 7-Jun-10 7-Jul-10 30 4,017,883,178.08 6.00% 19,814,218 20% 3,962,843.68 15,851,375 15,851,374.73
every 1 month.
6,000,000,000.00
5 This deposit was placed in Jun 11 OCBC NISP 6,000,000,000 43082000171- 11-Jun-10 11-Jul-10 30 6.85% 33,780,822 20% 6,756,164.38 27,024,658 27,024,657.53
2010 and automatically rolled over 11-Jul-10 11-Aug-10 31 6,027,024,657.53 6.65% 34,040,305 20% 6,808,061.00 27,232,244 27,232,244.01
every 1 month. 11-Aug-10 11-Sep-10 31 6,054,256,901.55 4.50% 23,138,872 20% 4,627,774.45 18,511,098 18,511,097.81

500,000,000.00
6 This deposit was placed in Jun 11 OCBC NISP 500,000,000 43082000174- 30-Jun-10 30-Jul-10 30 5.25% 2,157,534 20% 431,506.85 1,726,027 1,726,027.40
2010 and automatically rolled over 30-Jul-10 30-Aug-10 31 501,726,027.40 5.25% 2,237,148 20% 447,429.65 1,789,719 1,789,718.60
every 1 month. 30-Aug-10 30-Sep-10 31 503,515,745.99 5.25% 2,245,128 20% 449,025.69 1,796,103 1,796,102.74
30-Sep-10 30-Oct-10 30 505,311,848.74 5.25% 2,180,455 20% 436,091.05 1,744,364 1,744,364.19
30-Oct-10 30-Nov-10 31 507,056,212.93 5.25% 2,260,915 20% 452,183.01 1,808,732 1,808,732.03

Be Melted OCBC NISP 43082000137- 5-Jul-10 (2,035,100,267.00)

Be Melted OCBC NISP 43082000151- 7-Jul-10 (4,033,734,552.00)

Be Melted OCBC NISP 43082000171- 11-Oct-10 (6,108,204,665.00)

Be Melted OCBC NISP 43082000142- 29-Nov-10 (2,013,392,200.00)

This deposit was placed in Agst 26,


2010 and automatically rolled over
every 6 month. OCBC NISP 3,000,000,000 43082000183- 26-Aug-10 26-Dec-10 122 3,000,000,000.00 5.00% 20% - - 3,000,000,000.00

2,000,000,000.00
This deposit was placed in Sep 01,
2010 and automatically rolled over
every 6 month.
OCBC NISP 2,000,000,000 43082000188- 1-Sep-10 1-Oct-10 30 2,000,000,000.00 5.00% 8,219,178 20% 1,643,835.62 6,575,342 6,575,342.47
1-Oct-10 1-Nov-10 31 2,006,575,342.47 5.00% 8,521,073 20% 1,704,214.67 6,816,859 6,816,858.70
This deposit was placed in Dec 29
2010 and automatically rolled over
every 1 month. OCBC NISP 2,000,000,000 43082000226- 29-Dec-10 29-Jan-11 31 2,000,000,000.00 5.00% 8,493,151 20% 1,698,630.14 6,794,521 2,000,000,000.00

This deposit was placed in Oct 10 ,


2010 and automatically rolled over
every 4 month. OCBC NISP 6,000,000,000 4308200199-7 11-Oct-10 11-Nov-10 31 6,000,000,000.00 5.00% 20% - 6,000,000,000.00

This deposit was placed in Oct 29


2010 and automatically rolled over
every 4 month. OCBC NISP 1,000,000,000 43082000207- 29-Oct-10 29-Nov-10 31 1,000,000,000.00 5.00% 20% - - 1,000,000,000.00

Be Melted OCBC NISP (1,040,991,734) 23-Dec-10 (1,040,991,734)

This deposit was placed in Dec 23,


2010 and automatically rolled over
every 1 month. OCBC NISP 1,040,991,734 43082000225- 23-Dec-10 23-Jan-11 31 1,040,991,734.00 5.00% 20% - - 1,040,991,734

7 This deposit was placed in March 09, DANAMON 2,000,000,000 4308200141-9 9-Mar-10 9-Apr-10 31 7.00% 11,890,411 20% 2,378,082.19 9,512,329 9,512,328.77
2010 and automatically rolled over 23-Mar-10 23-Apr-10 31 2,009,512,328.77 7.00% 594,521 20% 118,904.11 475,616 475,616.44
every 1 month.

8 This deposit was placed in March 09, DANAMON 2,000,000,000 00350933191 9-Mar-10 9-Apr-10 31 7.00% 11,890,411 20% 2,378,082.19 9,512,329 9,512,328.77
2010 and automatically rolled over 9-Apr-10 9-May-10 30 2,009,512,328.77 7.00% 11,561,578 20% 2,312,315.56 9,249,262 9,249,262.23
every 1 month. 9-May-10 9-Jun-10 31 2,009,249,262.23 7.00% 11,945,400 20% 2,389,079.94 9,556,320 9,556,319.78
9-Jun-10 9-Jul-10 30 2,009,556,319.78 7.00% 11,561,831 20% 2,312,366.18 9,249,465 9,249,464.70
9-Jul-10 9-Aug-10 31 2,009,249,464.70 7.00% 11,945,401 20% 2,389,080.19 9,556,321 9,556,320.74
9-Aug-10 9-Sep-10 31 2,009,556,320.74 7.00% 11,947,225 20% 2,389,445.05 9,557,780 9,557,780.20
9-Sep-10 9-Nov-10 61 2,009,557,780.20 7.00% 23,509,073 20% 4,701,814.64 18,807,259 18,807,258.57

9 This deposit was placed in Apr 20, DANAMON 2,000,000,000 003510244233 20-Apr-10 20-May-10 30 7.00% 11,506,849 20% 2,301,369.86 9,205,479 9,205,479.45
2010 and automatically rolled over 20-May-10 20-Jun-10 31 2,009,205,479.45 7.00% 11,945,139 20% 2,389,027.89 9,556,112 9,556,111.54
every 1 month. 20-Jun-10 20-Jul-10 30 2,009,556,111.54 7.00% 11,561,830 20% 2,312,365.94 9,249,464 9,249,463.75
20-Aug-10 20-Sep-10 31 2,009,249,463.75 7.00% 11,945,401 20% 2,389,080.18 9,556,321 9,556,320.74
20-Sep-10 20-Oct-10 30 2,009,556,320.74 7.00% 11,561,831 20% 2,312,366.18 9,249,465 9,249,464.71

10 This deposit was placed in May 06, DANAMON 1,000,000,000 003510686847 6-May-10 6-Jun-10 31 7.00% 5,945,205 20% 1,189,041.10 4,756,164 4,756,164.38
2010 and automatically rolled over 6-Jun-10 6-Jul-10 30 1,000,000,000.00 7.00% 5,753,425 20% 1,150,684.93 4,602,740 4,602,739.73
every 1 month. 6-Jul-10 6-Aug-10 31 1,004,602,739.73 7.00% 5,972,570 20% 1,194,513.94 4,778,056 4,778,055.77
6-Aug-10 6-Sep-10 31 1,009,380,795.50 7.00% 6,000,976 20% 1,200,195.25 4,800,781 4,800,780.99
6-Sep-10 6-Oct-10 30 1,014,181,576.49 7.00% 5,835,017 20% 1,167,003.46 4,668,014 4,668,013.83
6-Oct-10 6-Nov-10 31 1,018,849,590.32 7.00% 6,057,270 20% 1,211,454.03 4,845,816 4,845,816.13

11 This deposit was placed in May 21, DANAMON 1,000,000,000 003511068086 21-May-10 21-Jun-10 31 7.00% 5,945,205 20% 1,189,041.10 4,756,164 4,756,164.38
2010 and automatically rolled over 21-Jun-10 21-Jul-10 30 1,004,756,164.38 7.00% 5,753,425 20% 1,150,684.93 4,602,740 4,602,739.73
every 1 month. 21-Jul-10 21-Aug-10 31 1,004,602,739.73 7.00% 5,972,570 20% 1,194,513.94 4,778,056 4,778,055.77
21-Aug-10 21-Sep-10 31 1,004,778,055.77 7.00% 5,973,612 20% 1,194,722.40 4,778,890 4,778,889.60
21-Sep-10 21-Oct-10 30 1,004,778,889.60 7.00% 5,780,920 20% 1,156,183.93 4,624,736 4,624,735.71
21-Oct-10 21-Nov-10 31 1,004,624,735.71 7.00% 5,972,700 20% 1,194,540.10 4,778,160 4,778,160.39

12 This deposit was placed in Apr 23, DANAMON 100,000,000 003509633305 23-Apr-10 23-May-10 30 7.00% 575,342 20% 115,068.49 460,274 460,273.97
2010 and automatically rolled over 23-May-10 23-Jun-10 31 100,460,273.97 7.00% 594,521 20% 118,904.11 475,616 475,616.44
every 1 month. 23-Jun-10 23-Aug-10 61 100,475,616.44 7.00% 1,175,427 20% 235,085.41 940,342 940,341.66
23-Aug-10 23-Sep-10 31 100,940,341.66 7.00% 600,111 20% 120,022.21 480,089 480,088.86
23-Sep-10 23-Oct-10 30 100,480,088.86 7.00% 578,105 20% 115,620.92 462,484 462,483.70

13 This deposit was placed in Jun 01, DANAMON 1,000,000,000 003511398046 1-Jun-10 1-Jul-10 30 7.00% 5,753,425 20% 1,150,684.93 4,602,740 4,602,739.73
2010 and automatically rolled over 1-Jul-10 1-Aug-10 31 1,004,602,739.73 7.00% 5,945,205 20% 1,189,041.10 4,756,164 4,756,164.38
every 1 month.

14 This deposit was placed in Jun 22, DANAMON 1,000,000,000 003511983979 22-Jun-10 22-Jul-10 30 7.00% 5,753,425 20% 1,150,684.93 4,602,740 4,602,739.73
2010 and automatically rolled over 22-Jul-10 22-Aug-10 31 1,000,000,000.00 7.00% 5,945,205 20% 1,189,041.10 4,756,164 4,756,164.38
every 1 month. 22-Aug-10 22-Sep-10 31 1,004,756,164.38 7.00% 5,973,482 20% 1,194,696.37 4,778,785 4,778,785.48

18 This deposit was placed in Sep 30, DANAMON 1,000,000,000 003515473274 30-Sep-10 31-Dec-10 92 5.00% 12,602,740 20% 2,520,547.95 10,082,192 10,082,191.78
2009 and automatically rolled over
every 3 month.

19 This deposit was placed in Aug 28, BCA 104,357,520.79 2312065356 28-Dec-09 1-Feb-10 35 6.60% 669,627 20% 133,925.49 535,702 535,701.94
2009 and automatically rolled over 1-Mar-10 1-Apr-10 31 104,765,237.81 6.60% 595,416 20% 119,083.15 476,333 476,332.61
every 1 month. 105,241,570.42
1-Mar-10 1-Apr-10 31 6.60% 598,123 20% 119,624.59 478,498 478,498.34
1-Apr-10 3-May-10 32 105,720,068.76 6.60% 620,224 20% 124,044.88 496,180 496,179.52
3-May-10 3-Jun-10 31 106,216,248.29 6.60% 603,662 20% 120,732.47 482,930 482,929.88
5-Jun-10 5-Jul-10 30 106,699,178.16 6.60% 586,845 20% 117,251.73 469,594 469,593.75
5-Jul-10 5-Aug-10 31 107,168,771.92 6.60% 609,076 20% 121,693.36 487,382 487,382.50
6-Aug-10 6-Sep-10 31 107,656,154.41 6.60% 611,846 20% 122,246.79 489,599 489,599.02
8-Sep-10 8-Oct-10 30 108,145,753.43 6.60% 594,802 20% 118,841.37 475,960 475,960.28
8-Oct-10 8-Nov-10 31 108,621,713.71 6.60% 617,333 20% 123,343.21 493,990 493,990.19

119,998,854.01

TIE-UP ENDING BALANCE

Balance per audit


28,311,793,417 Per Audit Per TB Selish
Balance per GL 28,558,035,316 A100 Bank Danamon 10,325,461,426.90 10,585,991,664.32 (260,530,237.42)
Diff (246,241,899) * Bank NISP 17,554,838,142.28 17,541,123,881.00 13,714,261.28 Pass Under DMT
Bank Syariah Mandiri 322,250,158.70 322,250,158.70 -
* Jawaban Konfimasi sebesar 10,641,756,672 Bank Central Asia 109,243,688.82 108,669,611.83 574,076.99 Pass Under DMT
Per TB 10,585,991,664 28,311,793,416.70 28,558,035,315.85 (246,241,899.15)
55,765,008

AJE
Time Deposit 55,765,008
Otner Income 55,765,008

6. Conclusion:
Based on our procedures performed, there's no exception noted for this account.
A 140
Initials Date
Prepared by NR 12-Jan-11
Reviewed by SY 20-Jan-11

ENDING
Vouched to R/K Date R/K
Dec 31, 2010

P 5-Mar-10
P 5-Apr-10
P 5-May-10
P 5-Jul-10 2,035,100,266

P 13-May-09
1,027,264,108

P 13-May-09
2,054,145,753

4,033,734,553

6,072,767,999

508,864,945

(2,035,100,267)

(4,033,734,552)

(6,108,204,665)

(2,013,392,200)

3,000,000,000

2,000,000,000

2,013,392,201
2,000,000,000

6,000,000,000

1,000,000,000

(1,040,991,734)

1,040,991,734

2,000,000,000

9,987,945

2,000,000,000

75,488,735

2,000,000,000

46,816,840

1,000,000,000

28,451,571

1,000,000,000

28,318,746

100,000,000

2,818,805

9,358,904

1,000,000,000

14,137,690

10,082,192
1,000,000,000

104,357,521
P 4,886,168

27,989,543,258
KOSASIH, NURDIYAMAN, TJAHJO & REKAN

Client : PT EAST WEST SEED INDONESIA Prepared by


Period : DESEMBER 31, 2010 Reviewed by
Subject : TIME DEPOSIT CONFIRMATION

Audit Program:

1. Objective:
To ensure whether this account was fairly presented.

2. Source:
Transaction General ledger

3. Basis of Selection:
All cash on Banks

4. Procedures:
1. Obtain bank statements as of Dec 31, 2010 for all bank accounts of PT EWSI.
2. Compare balance per bank statements with balance per ledger.
3. Perform further investigation should there's any significant difference.
4. Ask client to provide bank reconciliation if needed.
A
5. Findings: c
c
o [a]
u Balance per Bank Statements Balance Reconciliation Circularisation (confirmation procedures) Reconciliation
Account Name Curr
n Amount Rate In IDR USD Per Ledger Per TB Diff Diff Date sent No. Date received Amount (IDR) Difference (IDR)
t
IDR N
o
Bank Danamon IDR 10,641,756,672 Vo 1 10,585,991,664 10,585,991,664 - - 14-Jan-11 03/BC/EWSI/10 03-Jan-11 10,641,756,672 (55,765,008) Selisih buga yg belum dicatat
.
Bank NISP IDR Vo 1 - 17,541,123,881 17,541,123,881 - - 05-Jan-11 06/BC/EWSI/10 03-Jan-11 15,548,047,945 1,993,075,936 Bank Salah Catat Da sebagia Deposito tidak beserta bunga
Bank Syariah Mandiri IDR Vo 1 - 322,250,159 322,250,159 - - 13-Jan-11 07/BC/EWSI/10 03-Jan-11 195,769,274 126,480,884 Ada no deposito yg tidak dilampirkan pd jawaban konfimasi
Bank Central Asia IDR 108,669,612 Vo 1 108,669,612 108,669,612 - - 06-Jan-11 02/BC/EWSI/10 03-Jan-11 108,669,612 -

Total Cash in IDR 108,669,612 - 28,558,035,316 28,558,035,316 - 26,494,243,503 2,063,791,812

USD
Bank Danamon USD Vo 8,991 - 2,735,214,317 2,735,214,317 (2,735,214,317) - 14-Jan-11 03/BC/EWSI/10 03-Jan-11 2,781,878,427 (46,664,110) Selisih kurs
Bank Central Asia USD Vo 8,991 - 504,895 4,532,949,285 4,532,949,285 (4,532,949,285) - 06-Jan-11 07/BC/EWSI/10 03-Jan-11 4,539,512,923 (6,563,638) Selisih kurs
Bank NISP USD Vo 8,991 - 1,055,742 9,478,455,267 9,478,455,267 (9,478,455,267) - 05-Jan-11 06/BC/EWSI/10 03-Jan-11 9,535,094,141 (56,638,874) Selisih kurs

Total Cash in USD - - 16,746,618,869 16,746,618,869 (16,746,618,869) 16,856,485,491 (109,866,622)

TOTAL TIME DEPOSIT 45,304,654,185 (16,746,618,869)


To [A100]
Vo = Vouched to the original bank statements as of Dec 31, 2010.
a = Translated using BI Middle Rate as of Dec 31, 2010.
CB = Confirmation balance
RD = Replied difference
NR = Not Replied
TIE-UP ENDING BALANCE
DEPOSITO IDR
Balance per bank ###
Balance per TB ###
Difference ###

CASH IN BANK USD


Balance per bank ###
Balance per TB ###
Difference ###
6. Conclusion:
Based on our procedures performed, there's no exception noted for this account.
A130
Initials Date
RG 22-Jan-10
SY 22-Jan-10

Manual
Remark
ref

CB [A132-M]
CB [A135-M]
CB [A152-M]
CB [A131-M]

CB [A132-M]
CB [A131-M]
CB [A135-M]
A150
Initials Date
Prepared by DA 01/22/2010
Reviewed by
Client : PT EAST WEST SEED INTERNATIONAL
Period : December 31, 2009
Subject : Interest calculation of time deposits test

Penempatan Tanggal Jatuh Pencairan dan perpanjangan


No Deposito
Tanggal Jumlah T/M Tempo Tanggal Jumlah Hari % Bunga PPH Final 20% Bunga bersih

PT BANK DANAMON ( IDR)


923322 6-Feb-09 1,300,000,000 Vo 6-May-09 7-Sep-09 1,300,000,000 213 12.50% 94,828,767 18,965,753 75,863,014
917333 19-Dec-08 1,200,000,000 Vo 20-Apr-09 20-Apr-09 1,200,000,000 122 13.50% 54,147,945 10,829,589 43,318,356
923229 23-Feb-08 1,000,000,000 23-Apr-09 23-Apr-09 1,000,000,000 425 10.50% 122,260,274 24,452,055 97,808,219
923320 5-Feb-09 2,000,000,000 Vo 6-May-09 7-Sep-09 2,000,000,000 214 11.75% 137,780,822 27,556,164 110,224,658
923335 8-Mar-09 700,000,000 Vo 8-Jun-09 7-Sep-09 700,000,000 183 11.50% 40,360,274 8,072,055 32,288,219
247779 29-May-09 1,500,000,000 Vo 1-Oct-09 29-Oct-09 1,500,000,000 153 10.00% 62,876,712 12,575,342 50,301,370
247795 26-Aug-09 1,000,000,000 Vo 13-Oct-09 1,000,000,000 48 8.00% 10,520,548 2,104,110 8,416,438
247788 17-Jul-09 2,000,000,000 Vo 8-Oct-09 2,000,000,000 83 9.00% 40,931,507 8,186,301 32,745,205

PT BANK DANAMON ( USD )


923324 12-Feb-09 50,000 V2 13-May-09 Belum cair - 6.00%
923340 16-Mar-09 250,000 V2 16-Jun-09 Belum cair - 5.00%

PT BANK OCBC NISP ( IDR )


43082000058-5 17-Dec-08 1,500,000,000 19-Jan-09 1,500,000,000 33
43082000079-1 24-Feb-09 1,000,000,000 V4 24-Apr-09 24-Apr-09 1,000,000,000 59 11.25%
43082000081-7 13-Mar-09 1,000,000,000 13-May-09 Cair 1,000,000,000 #VALUE! 10.50%
43082000067-6 5-Feb-09 2,000,000,000 V4 6-May-09 7-May-09 2,000,000,000 91 11.75%

PT BANK OCBC NISP ( USD )


43082000070-0 13-Feb-09 50,000 13-May-09 Sudah Cair 50,000 4.25%
43082000097-3 14-May-09 50,415 V3 14-Jun-09 Belum cair 2.00%

PT BANK SYARIAH MANDIRI ( IDR )


D 138344 24-Apr-08 80,000,000 25-May-09 Belum cair 80,000,000 #VALUE! 52% untuk Nasabah
48% untuk Bank
D 138526 18-Jun-07 1,000,000,000 20-May-09 Sudah Cair 1,000,000,000 #VALUE! 52% untuk Nasabah
48% untuk Bank
- 28-May-09 1,250,000,000 - Sudah Cair 1,250,000,000 #VALUE! 52% untuk Nasabah
48% untuk Bank
- - 400,000,000 - Sudah Cair 400,000,000 #VALUE! 52% untuk Nasabah
48% untuk Bank

PT BANK CENTRAL ASIA ( IDR )


AD 9940721 21-Jul-99 50,000,000 V1 Belum cair

PT BANK CENTRAL ASIA ( USD )


AG 345252 4-Jun-09 210,000 9-Nov-09
AD 424008 28-Aug-09 500,000 V1 28-Oct-09 Belum cair 2.00%

SUB-TOTAL - - -

TOTAL

Tickmark
Vo Vouched to bank received,and Bank Statement of Bank Danamon.
V1 Vouched to bilyet deposit Bank Central Asia
V2 Vouched to bilyet deposit Bank Danamon.
V3 Vouched to bilyet deposit OCBC NISP ( USD )
V4 Vouched to bilyet deposit OCBC NISP ( IDR )