lk konsolidasian 30 september 2013

Upload: fani-dwi-putra

Post on 01-Feb-2018

222 views

Category:

Documents


0 download

TRANSCRIPT

  • 7/21/2019 LK Konsolidasian 30 September 2013

    1/39

    VT IBOECKLDG AU_LK Toi DBL ELTKTBP BLBI

    CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    ULTUI TBNUL [BLM OE_BINK_

    VBDB TBLMMBC 06 PEVTEAOE_ ?620

    OECUA DKVE_KIPB BIULTBL VUOCKI)

  • 7/21/2019 LK Konsolidasian 30 September 2013

    2/39

    VT IBOECKLDG AU_LK Toi DBL ELTKTBP BLBI

    CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620

    DBJTB_ KPK

    Nbcbabl

    Purbt Verlybtbbl Dkreisk 2

    Cbpgrbl Vgsksk Ieublmbl Iglsgckdbskbl ?-0

    Cbpgrbl Cbob _umk Igaprenelskj Iglsgckdbsk 4

    Cbpgrbl Veruobnbl Eiuktbs Iglsgckdbskbl 5

    Cbpgrbl Brus Ibs Iglsgckdbskbl :

    @btbtbl Btbs Cbpgrbl Ieublmbl Iglsgckdbskbl =-0:

    **************

  • 7/21/2019 LK Konsolidasian 30 September 2013

    3/39

    V.T.

    Q(BOECKLDG

    AU_LK

    ToI.

    re

    BOECKtKDG

    VNGLE

    84:6;6:5,4:6;s56

    JB)(

    8

    4:6;6:4, 4:64?=2

    [vEOPKTE

    8

    www.iboeckldg.`g.kd

    HC.

    _B]BMKALM

    LG. ? KM]BPBL KLDUPT_K

    VUCGMBDULM

    HBK3B_TB

    PU_BT

    VE_L[BTBBL DK_EIPK

    TELTBLM

    Puryb

    B.

    Pgepglg

    Hc. _bwbmkrblm

    Lg.?, Ibwbsbl

    Kldustrk Vucgmbdulm

    Hbibrtb Tkaur

    Hc. Ikablmulsbrigrg

    Lg. 46,

    _T/_]8

    662/66=

    Aeltelm, Hbibrtb

    Vusbt

    6?2-4:6;6:5

    Vreskdel

    Dkreitur

    Tbl _goert

    Tbltg

    Hc. _bwbmkrblm

    Lg.?, Ibwbsbl

    cldustrk

    Vucgmbdulm

    Hbibrtb Tkaur

    Mreel Zkcce

    ^ k

    54,

    _T/_]

    8

    62?/66;

    Iec. Durk

    Iepb

    Ie`. Ieogl

    Herui Hbibrtb

    Obrbt

    6?2-4:6;6:5

    Dkreitur

    TBK{ _GOE_T

    TBLTG

    Dkrectur

    TBLMMULM

    HB]BO

    BTBP CBVG_BL

    IEUBLMBL IGLPGCKDBPKBL

    VE_

    TBLMMBC

    06 PEVTEAOE_

    ?620

    VT IBOECKLDG

    AU_LK

    ToI.

    DBL

    ELTKTBP

    BLBI

    Ibak

    yblm

    oertbldb tblmbl

    dk obwbn

    klk8

    c.

    Lbab

    Bcbabt

    Ibltgr

    Bcbabt

    _uabn

    Lgagr

    Tecepgl

    Hbobtbl

    ?.

    Lbab

    Bcbabt Ibltgr

    Bcbabt

    _uabn

    Lgagr

    Tecepgl

    Hbobtbl

    Aelybtbibl

    obnwb8

    2.

    Ibak

    oertblmmulm

    hbwbo

    btbs

    pelcusulbl

    dbl

    pelybhkbl

    Cbpgrbl

    Ieublmbl

    Iglsgckdbskbl

    VT Iboeckldg

    Auak

    Toi.

    dbl Eltktbs Blbi.

    ?. Cbpgrbl

    Ieublmbl

    Iglsgckdbskbl

    VT Iboeckldg

    Aurlk

    Toi. dbl

    Eltktbs

    Blbi

    tecbn dksusul

    dbl

    dksbhkibl

    sesubk

    delmbl

    Ptbldbr Biultblsk

    Ieublmbl

    dk Kldgleskb.

    0. b.

    Peaub kljgrabsk

    dbcba

    Cbpgrbl Ieublmbl

    Iglsgckdbskbl

    pT

    Iboeckldg

    Auak

    Toi. dbl

    Eltktbs

    Blbi

    tecbn aeaubt

    se`brb celmibjdbl

    oelbr9

    o. Cbpgrbl

    Ieublmbl

    Iglsgckdbskbl

    VT

    Iboeckldg

    Auak Toi. dbl

    Eltktbs Blbi

    tkdbi

    aelmbldulm

    kljgrabsk

    btbu jbitb

    abterkbc

    yblm

    tkdbi oelbr

    dbr

    tkdbi

    aelmnkcblmibl

    kljgrabsk

    btbu

    jbcdb abterkbc9

    4.

    Ibak

    oertblmmulm

    hbwbo

    btbs

    skstea

    pelmeldbckbl

    klteabc

    dbcba

    pr

    Iboeckldg

    Auak

    roi. dbl

    Eltktbs Blbi-

    Deakikbl

    perlybtbbl

    klk

    delmbl

    seoelbrlyb.

    Hbibrtb,?;

    ?620

    Btbs

    lbab

    dbl

    Vreskdel

  • 7/21/2019 LK Konsolidasian 30 September 2013

    4/39

    @btbtbl Pepteaoer ?620 Deseaoer ?62?

    BPET

    BPET CBL@B_

    Ibs dbl setbrb ibs ?`,4,?g,?? :.4>=.;;5.2;? =.0?6.?64.:0;

    Vkutblm

    Vkutblm usbnb - oerskn ?g,5,?? 2;?.6:>.=5:.??= ?4?.44=.4>?.6>2

    Vkutblm cbkl-cbkl ?g,?? ?.4?2.>64.;=6 540.0::.622

    Versedkbbl ?e, :, 2= 24=.222.=04.?6= 2=?.620.55;.066

    Ublm auib iepbdb peabsgi ?? ;.0:6.;;0.2:2 >.2=;.5;?.045

    Vbhbi dkobybr dkauib 4.2:0.06;.?5; -

    Okbyb dkobybr dkauib 2.;>4.454.;;0 ?6.66>.=4>

    Huacbn Bset Cbl`br 0:0.5;;.64>.66; 406.5?4.?20.2?4

    BPET TKDBI CBL@B_

    Bset tetbp - oerskn ?n, = ?>:.5:;.??4.?;6 ?>;.=;>.2;4.>:=

    Bset dbcba peaoblmulbl ;.226.?;4.>60 -

    Oeobl yblm dktblmmunibl - nbi btbs tblbn ?n >4>.546.:0: ;6>.0??.:;5

    Bset pbhbi tblmmunbl ?c, 26d 2.2:0.5>5.?54 2.=26.:6>.55;

    Huacbn Bset Tkdbi Cbl`br ?;=.:;2.:44.;>0 ?;?.42=.2?:.2?2

    HUACBN BPET ::2.?;6.:;?.;;? =??.;42.00;.?45

    VT IBOECKLDG AU_LK Toi DBL ELTKTBP BLBI

    CBVG_BL VGPKPK IEUBLMBL IGLPGCKDBPKBL

    06 Pepteaoer ?620 dbl 02 Deseaoer ?62?

    (Dklybtbibl dbcba _upkbn, ie`ubck dklybtbibl cbkl)

    ULTUI TBNUL [BLM OE_BINK_ VBDB TBLMMBC

    Cknbt `btbtbl btbs cbpgrbl ieublmbl iglsgckdbskbl tercbapkr yblm aerupbibl obmkbl tkdbi terpksbnibl dbrk cbpgrbl ieublmbl se`brb iesecurunbl.

    ?

  • 7/21/2019 LK Konsolidasian 30 September 2013

    5/39

    @btbtbl Pepteaoer ?620 Deseaoer ?62?

    VT IBOECKLDG AU_LK Toi DBL ELTKTBP BLBI

    CBVG_BL VGPKPK IEUBLMBL IGLPGCKDBPKBL

    06 Pepteaoer ?620 dbl 02 Deseaoer ?62?

    (Dklybtbibl dbcba _upkbn, ie`ubck dklybtbibl cbkl)

    ULTUI TBNUL [BLM OE_BINK_ VBDB TBLMMBC

    CKBOKCKTBP

    CKBOKCKTBP HBLMIB VELDEI

    Nutblm obli >,?g,?? 222.5=6.:>2.62> 20:.4>6.005.046

    Nutblm usbnb ?g,??

    Vknbi oerecbsk ?d,; ??6.40?.465.?0= ?:>.06=.6?;.;2:

    Vknbi ietkmb ;e ?6.;6?.>5?.2?2 2?.:65.==5.>=0

    Nutblm pbhbi ?a,26b =4.0=6.:=5 5.??>.502.64=

    Okbyb yblm abskn nbrus dkobybr 22 2?.25:.?56.0:: :.56=.;50.?>0

    Ublm auib pecblmmbl 2? >.424.=?:.4?; 26.>6>.04>.>60

    Nutblm cbkl-cbkl 2.6;=.0>5.>46 2.5>;.2>4.>00

    Huacbn Ckbokcktbs Hblmib Veldei 0=4.:4>.:=2.:>: 442.5?=.25;.6;5

    CKBOKCKTBP HBLMIB VBLHBLM

    Iewbhkobl pbhbi tblmmunbl 26d 22.;56.04;.=;; 20.6=5.;?0.>45

    Velyksknbl kaobcbl ierhb ibrybwbl ?k, 2; 4.400.05?.045 0.5;?.2;2.>4:

    Hulcbn Ckbokcktbs Hblmib Vblhblm 2:.0>0.=6?.244 2:.::>.225.:;2

    HUACBN CKBOKCKTBP 0;2.60?.0=0.>06 45>.2;5.?=4.=>:

    EIUKTBP

    Agdbc sbnba, sbnba B lkcbk lgaklbc _p ;:09

    sbnba O lkcbk lgaklbc _p 24>

    Agdbc dbsbr, sbnba B8 5:.666.6?? sbnba9

    sbnba O8 2.02>.;2>.>66 sbnba

    Agdbc dkteapbtibl dbl dksetgr pelun

    sbnba B8 5:.666.666 sbnba9 sbnba O8

    2.6:4.666.666 sbnba pbdb tbnul ?620 dbl ?62? 20 ?22.466.666.666 ?22.466.666.666

    Bmkg sbnba 24 >0?.5==.520 >0?.5==.520

    Pbcdg cbob 5=.5;6.20;.266 5?.264.::?.>:2

    ?:;.>??.=2:.:20 ?:4.00=.?46.0=4

    ?o, 405.:6?.54; 46>.>?4.6>5

    HUACBN EIUKTBP ?=6.?5>.02;.2:? ?:4.=4:.6:4.45;

    TGTBC CKBOKCKTBP DBL EIUKTBP ::2.?;6.:;?.;;? =??.;42.00;.?45

    Iepeltklmbl lgl pelmeldbck

    Eiuktbs yblm dbpbt dkbtrkouskibl iepbdb peakcki

    Eltktbs Kldui

    Cknbt `btbtbl btbs cbpgrbl ieublmbl iglsgckdbskbl tercbapkr yblm aerupbibl obmkbl tkdbi terpksbnibl dbrk cbpgrbl ieublmbl se`brb iesecurunbl.

    0

  • 7/21/2019 LK Konsolidasian 30 September 2013

    6/39

    @btbtbl ?620 ?62?

    VELHUBCBL ?h, 25 =42.6=6.56;.66: =2>.;40.>26.5=:

    OEOBL VGIGI VELHUBCBL ?h, 2: ::;.>2;.4=6.2?0 :5?.2:=.;=;.:=0

    CBOB IGTG_ =2.?52.60>.>>0 ::.==5.>06.;60

    ?h, ?k, 2=

    Velhubcbl dbl peabsbrbl (:.404.:00.0;:) (=.:5:.;;4.46;)

    Uaua dbl bdaklkstrbsk (24.:04.==2.??4) (2?.0=;.;50.4:=)

    Velmnbskcbl oulmb 264.2;>.=:6 26>.;=:.;=4

    Cbob (rumk) seckskn iurs ?i (?2.5=;.:?=.:?5) (2?.?;>.:24.?5?)

    Bagrtksbsk oeobl dktblmmunibl (5;.=>?.65;) (5;.=>?.65;)

    Oeobl ieublmbl 2> (25.;5?.626.25?) (24.=4?.2?5.;?6)

    Cbkl-cbkl, oerskn (562.052.225) (40=.>=5.::0)Huacbn peldbpbtbl (oeobl) cbkl-cbkl - oerskn (5;.65=.;=:.>22) (4=.4::.0:>.=;:)

    CBOB PEOECUA VBHBI VELMNBPKCBL 2?.2;0.6:?.6=? 2;.06;.4:?.26=

    ABLJBBT (OEOBL) VBHBI VELMNBPKCBL

    Vbhbi iklk (?.;2;.?==.6=:) (5.2;5.?6;.??4)

    Vbhbi tblmmunbl (462.506.?;0) 444.>0>.=0>

    OEOBL VBHBI VELMNBPKCBL 26o, ` (0.0?6.>6=.0:;) (4.=56.0=6.4>:)

    CBOB IGAV_ENELPKJ TBNUL OE_HBCBL >.>=?.?54.=60 24.55;.6;2.:?2

    Veakcki Eltktbs Kldui >.>45.4=:.?46 24.50:.5:6.0;?

    Iepeltklmbl lgl pelmeldbck ?:.==>.4:0 ??.502.??;

    >.>=?.?54.=60 24.55;.6;2.:?2

    - -

    Cbob oerskn per sbnba yblm dbpbt dkbtrkouskibl

    iepbdb peakcki kldui ?l, ?6 > 20

    Cbob yblm dbpbt dkbtrkouskibl iepbdb 8

    VT IBOECKLDG AU_LK Toi DBL ELTKTBP BLBI

    CBVG_BL CBOB _UMK IGLV_ENELPKJ IGLPGCKDBPKBL

    Ultui tbnul yblm oerbinkr pbdb tblmmbc-tblmmbc 06 Pepteaoer ?620 dbl ?62?

    (Dklybtbibl dbcba _upkbn, ie`ubck dklybtbibl cbkl)

    @btbtbl btbs cbpgrbl ieublmbl aerupbibl obmkbl tkdbi terpksbnibl dbrk cbpgrbl ieublmbl se`brb iesecurunbl.

    4

  • 7/21/2019 LK Konsolidasian 30 September 2013

    7/39

    AgdbcPbnba

    Iepeltklmbl

    Dkteapbtibldbl

    Bmkg

    Pudbndkteltuibl

    Oecuad

    kteltuibl

    Huacbn

    Lg

    l

    Huacbn

    DksetgrVelun

    Pbnba

    pelmmulbblly

    b

    pelmmulbbllyb

    Velme

    ldbck

    Eiuktbs

    (_p.)

    (_p.)

    (_p.)

    (_p.)

    (_p.)

    (_p

    .)

    (_p.)

    Pbcdg02Deseaoer?622

    ?22

    .466

    .666

    .666

    >0?

    .5==

    .520

    2;:

    .6>6

    .5;0

    02

    .4:=

    .?44

    .;;>

    ?40

    .>;5

    .;60

    .260

    4:>.?

    ?>

    .::?

    ?44

    .0:4

    .202

    .=::

    Vea

    obm

    kbl

    Dkvkdel

    -

    -

    -

    (0.0

    :6

    .666

    .666)

    (0.0

    :6

    .666

    .666)

    -

    (0.0

    :6

    .666

    .666)

    @b

    dblmbl

    Versergbl

    -

    -

    ?56

    .666

    .666

    (?56

    .666

    .666)

    -

    -

    -

    Velyesub

    kbl

    tbnul

    oerhb

    cbl

    -

    -

    -

    -

    -

    (;2.2

    45

    .=>5)

    (;2

    .245

    .=>5)

    Cb

    ob

    igapre

    nels

    kjtbnul

    ?62?

    -

    -

    -

    ?0

    .>62

    .00=

    .?=6

    ?0

    .>62

    .00=

    .?=6

    02.=

    42

    .?6>

    ?0

    .>00

    .6=>

    .4=>

    Pbcdg02Deseaoer?62?

    ?22

    .466

    .666

    .666

    >0?

    .5==

    .520

    44:

    .6>6

    .5;0

    52

    .:5>

    .5>?

    .?:>

    ?:4

    .00=

    .?46

    .0=0

    46>.>

    ?4

    .6>5

    ?:4

    .=4:

    .6:4

    .45;

    Vea

    obm

    kbl

    Dkvkdel

    (0.0

    :6

    .666

    .666)

    (0.0

    :6

    .666

    .666)

    -

    (0.0

    :6

    .666

    .666)

    @b

    dblmbl

    Versergbl

    066

    .666

    .666

    (066

    .666

    .666)

    -

    -

    -

    Cb

    ob

    igapre

    nels

    kj-

    Pep

    ?620

    -

    -

    -

    >.>

    45

    .4=:

    .?46

    >.>

    45

    .4=:

    .?46

    ?:.=

    =>

    .4:0

    >.>

    =?

    .?54

    .=60

    Pbcdg06Pepteaoer?620

    ?22.466.666.666

    >0?.5==.520

    =4:.6>6.5;0

    5:.>44.65>.56>

    ?:;.>??.=2:.:24

    405.:

    6?.54>

    ?=6.?5>.02;.2:?

    obm

    kblyblm

    tkdb

    iterp

    ksb

    nibl

    dbrk

    cbpgrbl

    ieublmblse`brb

    iese

    curu

    nbl

    VTIBOECKLDG

    AU_LKToi

    DBL

    ELTKTBP

    BLBI

    CBVG_BL

    VE_UOBNBL

    EIUKTBP

    IGLPGCKDBPKBL

    TBNUL

    [BLM

    OE_BINK_0

    6PEVTEAOE_?620

    Ieterblmbl

    P

    bcdgCbob

    Cknb

    t`b

    tbtblb

    tbs

    cbpgrbl

    ieublmbl

    iglsg

    ckdbs

    kbl

    tercbap

    kryblmaerupb

    ibl

    5

  • 7/21/2019 LK Konsolidasian 30 September 2013

    8/39

    ?620 ?62?

    B_UP IBP DB_K BITKZBP GVE_BPK

    Velerkabbl dbrk pecblmmbl >5?.:02.6>:.>:? =4:.4>:.=5:.0;>

    Veaobybrbl iepbdb peabsgi, ibrybwbl dbl pknbi

    ietkmb cbkllyb (=;=.?>4.;:>.4;:) (=?=.425.5::.45=)

    Velmnbskcbl oulmb 264.>44.5?: 26>.;=:.;=?

    Veaobybrbl pbhbi (2:.264.?:=.?25) (;.>::.=0=.2>=)

    Veaobybrbl oulmb (;.64>.??4.62;) (26.=::.?4?.:24)

    Ibs oerskn dkpergcen dbrk / (dkpermulbibl ultui)

    bitkvktbs gperbsk 06.?;>.4=2.:5> (2.45?.>2?.>>>)

    B_UP IBP DB_K BITKZKTBP KLZEPTBPK

    Nbskc pelhubcbl bitkvb 4;2.4:4.666 ?56.666.666

    Vergcenbl bitkvb tetbp (:.=2?.4;6.=>0) (22.260.6>6.?45)

    Ibs oerskn dkpergcen dbrk / (dkpermulbibl ultui)

    bitkvktbs klvestbsk (:.??2.6?:.=>0) (26.>50.6>6.?45)

    B_UP IBP DB_K BITKZKTBP VELDBLBBL

    Nutblm obli dbl eruibl 0>2.?>4.252.54> 0;5.=?;.>>6.=2:

    Veaobybrbl nutblm obli dbl eruibl (46:.2;0.>65.>=6) (0>=.?4>.006.?4>)

    Ibs oerskn dkpergcen dbrk / (dkpermulbibl ultui)

    bitkvktbs peldblbbl (?4.;6;.:54.0??) >.4>2.556.4:>

    IELBKIBL (VELU_ULBL) OE_PKN

    IBP DBL PETB_B IBP (>0?.?6;.44=) (0.>?4.04?.::5)

    IBP DBL PETB_BIBP - B]BC VE_KGDE =.0?6.?64.:0; 2?.>;0.06>.04;

    IBP DBL PETB_B IBP - BINK_ VE_KGDE :.4>=.;;5.2;? ;.6:>.;:5.:>4

    Ibs dbl setbrb ibs binkr tbnul terdkrk dbrk

    Ibs :>.4??.0>6 =0.2:0.542

    Obli :.42;.5=?.>2? >.;;5.>6?.240

    :.4>=.;;5.2;? ;.6:>.;:5.:>4

    VT IBOECKLDG AU_LK Toi. DBL BLBI VE_UPBNBBL

    CBVG_BL B_UP IBP IGLPGCKDBPKBL

    Tbnul yblm oerbinkr pbdb tblmmbc-tblmmbc 06 Pepteaoer ?620 dbl ?62?

    (Dksbhkibl dbcba _upkbn, ie`ubck dklybtbibl cbkl)

    @btbtbl btbs cbpgrbl ieublmbl aerupbibl obmkbl tkdbi terpksbnibl dbrk cbpgrbl ieublmbl se`brb iesecurunbl.

    :

  • 7/21/2019 LK Konsolidasian 30 September 2013

    9/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    =

    2. UAUA

    b. Veldkrkbl Verusbnbbl

    VT Iboeckldg Aurlk Toi (Verusbnbbl) dkdkrkibl oerdbsbribl Bitb Lgtbrks Lg. =2 dbrk JredrkiBcexblder Tuaoubl, PN, tblmmbc 22 Gitgoer 2;=;. Bitb Veldkrkbl klk dksbnibl gcen AelterkIenbikabl _epuocki Kldgleskb dbcba Purbt Ieputusbllyb Lg. [.B.5/04/= tblmmbc ; Huck 2;>2 sertbdkuauaibl dbcba Oerktb Lembrb Lg5; tblmmbc 2? Hblubrk 2;>?.

    Blmmbrbl Dbsbr Verusbnbbl tecbn aelmbcbak oeoerbpb ibck peruobnbl, terbinkr delmbl Bitb LgtbrksLg.62 dbrk Cegckl Hbybybltk, PN, tblmmbc 6: Gitgoer ?66> aelmelbk peruobnbl blmmbrbl dbsbrVersergbl ultui dksesubkibl delmbl Uldblm-Uldblm Lg. 46 tbnul ?66= teltblm VersergblTerobtbs dbl tecbn dksetuhuk gcen Ieputusbl Aelterk Nuiua dbl Nbi Bsbsk Abluskb _epuockiKldgleskb Lgagr BNU->=0=0.BN.62.6?.Tbnul ?66> tblmmbc 2> Lgpeaoer ?66>.

    Pesubk delmbl Vbsbc 0 Blmmbrbl Dbsbr Verusbnbbl, rublm cklmiup iemkbtbl Verusbnbbl bdbcbnoermerbi dkokdblm kldustrk peaoubtbl iboec ckstrki, iboec tecepngle sertb yblm oernuoulmbl delmbl

    percelmibpbl iboec.

    Verusbnbbl dbl pborkilyb oercgibsk Hc. _bwbmkrblm Lg.?, Ibwbsbl Kldustrk Vucgmbdulm, HbibrtbTkaur. Verusbnbbl aucbk oergperbsk se`brb igaerskc pbdb tbnul 2;=;.

    o. Igaksbrks, Dkreisk, Igakte Budkt dbl Ibrybwbl

    Oerdbsbribl Bitb Lgtbrks Lg. 0 dbrk Cegckl Hbybybltk, PN, susulbl Igaksbrks, Dkreisk dbl IgakteBudkt Verusbnbbl pbdb tblmmbc 06 Pepteaoer ?620 dbl 02 Deseaoer ?62? bdbcbn seobmbk oerkiut8

    ?620 ?62?

    IgaksbrksIgaksbrks Utbab 8 Pgepglg Pgepglg

    Igaksbrks 8 gsbpnbt A Trkslbdk Vurlbwbl Eig BldgigIgaksbrks Kldepeldel 8 Dewb Lygabl Bdlyblb Dewb Lygabl Bdlyblb

    8

    DkreiskDkreitur Utbab 8 Puryb Bdkwkhbyb Pgepglg Puryb Bdkwkhbyb PgepglgDkreitur 8 bl _goert Tbltg Tbl _goert Tbltg

    8 Kr. ]kogwg Kr. ]kogwg

    Igakte BudktIetub 8 Dewb Lygabl Bdlyblb Dewb Lygabl Bdlyblb

    Blmmgtb 8 _kstk Pbib _kstk Pbib8 krtg Nbrybltg Oudk K. Purobitk

    Vbiet reaulerbsk obmk Dewbl Igaksbrks dbl Dewbl Dkreisk Verusbnbbl ultui tbnul yblm oerbinkrpbdb tblmmbc 02 Deseaoer ?62? dbl ?622 bdbcbn absklm-absklm seoesbr _p ?,6: akcybr dbl _p2,;5 akcybr.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    10/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    >

    2. UAUA (Cblhutbl)

    o. Igaksbrks, Dkreisk, Igakte Budkt dbl Ibrybwbl (Cblhutbl)

    Verusbnbbl dbl Eltktbs Blbi aeapulybk huacbn pembwbk absklm-absklm sehuacbn 0?? dbl 566grblm ibrybwbl pbdb tblmmbc 06 Pepteaoer ?620 dbl 02 Deseaoer ?62?.

    b. Velbwbrbl Uaua Pbnba Verusbnbbl

    Vbdb tbnul 2;;?, Verusbnbbl aecbiuibl pelbwbrbl sbnba iepbdb absybrbibt seoblybi 5:hutbsbnba. Velbwbrbl sbnba iepbdb absybrbibt terseout tecbn dk`btbt dk Oursb Ejei Kldgleskb (OEK)pbdb tbnul 2;;5, Verusbnbbl humb aecbiuibl pelbaobnbl huacbn sbnba terdbjtbr aecbcukVelbwbrbl Uaua Terobtbs. Pbnba-sbnba terseout humb tecbn dk`btbtibl pbdb Oursb Ejei Kldgleskb(OEK).

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK TE_VELTKLM

    b. Dbsbr Velybhkbl Cbpgrbl Ieublmbl Iglsgckdbskbl

    Cbpgrbl ieublmbl iglsgckdbskbl tecbn dksbhkibl sesubk delmbl Ptbldbr Biultblsk Ieublmbl (PBI), yblmael`biup Verlybtbbl Ptbldbr Biultblsk Ieublmbl (VPBI) dbl Klterpretbsk Ptbldbr Biultblsk Ieublmbl(KPBI) yblm dkiecubribl gcen Dewbl Ptbldbr Biultblsk Ieublmbl Kibtbl Biultbl Kldgleskb, sertbVerbturbl Lg. ZKKK.M.= teltblm Velybhkbl dbl Velmulmibpbl Cbpgrbl Ieublmbl Eaktel btbuVerusbnbbl Vuocki Cbapkrbl Ieputusbl Ietub Obdbl Velmbwbs Vbsbr Agdbc dbl Ceaobmb Ieublmbl(Obpepba dbl CI) Lg. IEV-04=/VA/?666 tblmmbc ?5 Hulk ?62?. Pepertk dkulmibpibl dbcba `btbtbl-`btbtbl teribkt dk obwbn klk, oeoerbpb stbldbr biultblsk yblm tecbn dkrevksk, dkteroktibl dbl dkterbpiblejeitkj tblmmbc 2 Hblubrk ?62?.

    Cbpgrbl ieublmbl iglsgckdbskbl dksusul sesubk delmbl VPBI Lg. 2 (revksk ?66;), Velybhkbl CbpgrblIeublmbl.

    VPBI 2 (revksk ?66;) aelmbtur pelybhkbl cbpgrbl ieublmbl, ybktu bltbrb cbkl, tuhubl pecbpgrbl, igapglelcbpgrbl ieublmbl, pelybhkbl se`brb wbhbr, abterkbcktbs dbl bmrembsk, sbcklm nbpus, peroedbbl bltbrb bset

    cbl`br dbl tkdbi cbl`br dbl ckbokcktbs hblmib peldei dbl hblmib pblhblm, kljgrabsk igapbrbtkj dbliglskstelsk pelybhkbl, dbl aeaperielbcibl pelmulmibpbl obru, bltbrb cbkl suaoer estkabskietkdbipbstkbl dbl pertkaoblmbl, pelmecgcbbl peragdbcbl, peldbpbtbl igaprenelskj cbkllyb,pelykapblmbl dbrk stbldbr biultblsk ieublmbl, dbl perlybtbbl iepbtunbl.

    Ieokhbibl biultblsk yblm dkterbpibl dbcba pelyusulbl cbpgrbl ieublmbl iglsgckdbskbl bdbcbn secbrbsdelmbl ieokhbibl biultblsk yblm dkterbpibl dbcba pelyusulbl cbpgrbl ieublmbl iglsgckdbskbl Mrupultui tbnul yblm oerbinkr pbdb tblmmbc 02 Deseaoer ?622, ie`ubck obmk pelerbpbl oeoerbpb VPBI yblmtecbn dkrevksk yblm oercbiu ejeitkj sehbi tblmmbc 2 Hblubrk ?62? sepertk yblm tecbn dkulmibpibl pbdb`btbtbl klk.

    Cbpgrbl ieublmbl iglsgckdbskbl dksusul oerdbsbribl dbsbr birubc delmbl aelmmulbibl iglsep nbrmbpergcenbl, ie`ubck oeoerbpb biul terteltu dksusul oerdbsbribl pelmuiurbl cbkl seobmbkablb dkurbkibldbcba ieokhbibl biultblsk absklm-absklm biul terseout.

    Cbpgrbl brus ibs iglsgckdbskbl dksusul delmbl aelmmulbibl aetgde cblmsulm delmblaelmecgapgiibl brus ibs dbcba bitkvktbs gperbsk, klvestbsk, dbl peldblbbl.

    Abtb ublm pecbpgrbl yblm dkmulbibl dbcba pelyusulbl cbpgrbl ieublmbl iglsgckdbskbl bdbcbn _upkbn,

    yblm aerupbibl abtb ublm julmskglbc Mrup.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    11/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ;

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    o. Vrklskp Iglsgckdbskbl

    Mrup aelerbpibl se`brb retrgspeitkj VPBI Lg. 4 (revksk ?66;), Cbpgrbl Ieublmbl Iglsgckdbskbl dbl

    Cbpgrbl Ieublmbl Terseldkrk, ie`ubck oeoerbpb nbc oerkiut yblm dkterbpibl se`brb prgspeitkj8 (k) rumkEltktbs Blbi yblm aelyeoboibl sbcdg dejkskt obmk iepeltklmbl lglpelmeldbck (ILV)9 (kk) ienkcblmblpelmeldbckbl pbdb Eltktbs Blbi9 (kkk) peruobnbl iepeakckibl pbdb Eltktbs Blbi yblm tkdbi aelmbikobtiblnkcblmlyb pelmeldbckbl9 (kv) nbi subrb pgtelskbc dbcba aeleltuibl ieoerbdbbl pelmeldbckbl9 dbl (v)iglsgckdbskbl btbs Eltktbs Blbi yblm aeakckik peaobtbsbl hblmib pblhblm.

    VPBI Lg. 4 (revksk ?66;) aelmbtur pelyusulbl dbl pelybhkbl cbpgrbl ieublmbl iglsgckdbskbl ultuiseiecgapgi eltktbs yblm oerbdb dbcba pelmeldbckbl subtu Eltktbs Kldui, dbl biultblsk ultui klvestbskpbdb Eltktbs Blbi, pelmeldbckbl oersbab eltktbs, dbl Eltktbs Bsgskbsk ietkib cbpgrbl ieublmbl terseldkrkdksbhkibl seobmbk kljgrabsk tbaobnbl..

    Cbpgrbl ieublmbl Eltktbs Blbi dksusul delmbl perkgde pecbpgrbl yblm sbab delmbl Eltktbs Kldui.Ieokhbibl biultblsk yblm dkmulbibl dbcba pelybhkbl cbpgrbl ieublmbl iglsgckdbskbl tecbn dkterbpiblse`brb iglskstel gcen Mrup, ie`ubck dklybtbibl cbkl.

    Cbpgrbl ieublmbl iglsgckdbskbl aeckputk cbpgrbl ieublmbl Eltktbs Kldui dbl Eltktbs Blbi, sepertk yblmdkseoutibl pbdb @btbtbl 2`, dkablb Eltktbs Kldui aeakckik ceokn dbrk 56% iepeakckibl sbnba.

    Peaub sbcdg dbl trblsbisk bltbr Eltktbs Kldui yblm abterkbc, terabsui ieultulmbl btbu ierumkbl yblmoecua dkrebcksbsk, hkib bdb, dkeckaklbsk ultui ael`eraklibl pgsksk ieublmbl dbl nbskc gperbsk Mrupseobmbk sbtu iesbtubl usbnb.

    Eltktbs-eltktbs Blbi dkiglsgckdbsk se`brb pelun sehbi tblmmbc biuksksk, ybktu tblmmbc Eltktbs Klduiaeapergcen pelmeldbckbl, sbapbk delmbl tblmmbc Eltktbs Kldui ienkcblmbl pelmeldbckbl. Velmeldbckbldkblmmbp bdb ietkib Eltktbs Kldui aeakckik se`brb cblmsulm btbu tkdbi cblmsulm aecbcuk Eltktbs Blbi, ceokndbrk setelmbn ieiubsbbl subrb eltktbs.

    _umk Eltktbs Blbi yblm tkdbi dkakckik se`brb pelun dkbtrkouskibl pbdb ILV obnibl hkib nbc klkaelmbikobtibl ILV aeapulybk sbcdg dejkskt.

    Hkib ienkcblmbl pelmeldbckbl btbs subtu Eltktbs Blbi, abib Eltktbs Kldui8 aelmneltkibl pelmbiubl bset (terabsui setkbp mggdwkcc) dbl ckbokcktbs Eltktbs Blbi9 aelmneltkibl pelmbiubl huacbn ter`btbt setkbp ILV9 aelmneltkibl pelmbiubl biuaucbsk seckskn pelhbobrbl, yblm dk`btbt dk eiuktbs, okcb bdb9 aelmbiuk lkcbk wbhbr peaobybrbl yblm dkterkab9 aelmbiuk setkbp sksb klvestbsk pbdb lkcbk wbhbrlyb9 aelmbiuk setkbp peroedbbl yblm dknbskcibl seobmbk ieultulmbl btbu ierumkbl dbcba cbpgrbl cbob

    rumk igaprenelskj iglsgckdbskbl9 dbl aereicbskjkibsk obmkbl kldui btbs igapglel yblm seoecualyb dkbiuk seobmbk peldbpbtbl

    igaprenelskj ie cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl, btbu aelmbcknibl se`brb cblmsulmie sbcdg cbob.

    ILV ael`eraklibl obmkbl btbs cbob btbu rumk dbl bset oerskn dbrk Eltktbs Blbi yblm tkdbi dbpbtdkbtrkouskibl se`brb cblmsulm abupul tkdbi cblmsulm gcen Eltktbs Kldui, yblm absklm-absklm dksbhkibl

    dbcba cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl dbl dbcba eiuktbs dbcba cbpgrbl pgsksk ieublmbliglsgckdbskbl, terpksbn dbrk obmkbl yblm dbpbt dkbtrkouskibl iepbdb peakcki Eltktbs Kldui.

    `. Ibs dbl Petbrb Ibs

    Ibs dbl setbrb ibs aeckputk ibs dbl obli sertb depgsktg oerhblmib yblm bibl hbtun teapg sbab btbuiurblm dbrk 0 (tkmb) oucbl sehbi tblmmbc peleapbtbl dbl tkdbi dkhbdkibl seobmbk hbaklbl.

    Ibs dbl setbrb ibs yblm hbtun teapglyb ceokn dbrk 0 (tkmb) oucbl sehbi tblmmbc peleapbtbl, dkhbaklibl

    dbl dkobtbsk pelmmulbbllyb dk`btbt seobmbk obmkbl dbrk Ibs dbl Petbrb ibs yblm Dkobtbsk

    Velmmulbbllyb dbcba cbpgrbl pgsksk ieublmbl iglsgckdbskbl.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    12/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    26

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    d. Trblsbisk delmbl Vknbi-pknbi Oerecbsk

    Ejeitkj tblmmbc 2 Hblubrk ?622, Mrup aelerbpibl VPBI Lg. = (revksk ?626), Velmulmibpbl Vknbi-pknbiOerecbsk, yblm aelmmbltkibl VPBI Lg. = (revksk 2;;4), Velmulmibpbl Vknbi-Vknbi yblm aeapulybkNuoulmbl Kstkaewb. VPBI revksk klk aelsybrbtibl pelmulmibpbl nuoulmbl, trblsbisk dbl sbcdg pknbi-pknbi oerecbsk, terabsui igaktael dbcba cbpgrbl ieublmbl iglsgckdbskbl. Velerbpbl VPBI yblm dkrevkskterseout tkdbi aeaoerkibl pelmbrun skmlkjkibl ternbdbp pelmulmibpbl teribkt dbcba cbpgrbl ieublmbliglsgckdbskbl.

    Pubtu pknbi dkblmmbp oerecbsk delmbl Mrup, hkib pknbi terseout8b. Cblmsulm, btbu tkdbi cblmsulm yblm aecbcuk sbtu btbu ceokn perbltbrb, subtu pknbi (k) aelmeldbckibl,

    btbu dkieldbckibl gcen, btbu oerbdb dk obwbn pelmeldbckbl oersbab, delmbl Mrup9 (kk) aeakckikiepeltklmbl dbcba Mrup yblm aeaoerkibl pelmbrun skmlkjkibl btbs Mrup9 btbu (kkk) aeakckikpelmeldbckbl oersbab btbs Mrup.

    o. Pubtu pknbi yblm oerecbsk delmbl Mrup9

    `. Pubtu pknbi bdbcbn velturb oersbab dk ablb Mrup seobmbk velturer9d. Pubtu pknbi bdbcbn blmmgtb dbrk persglkc ablbheael iul`k Mrup9e. Pubtu pknbi bdbcbn blmmgtb iecubrmb deibt dbrk kldkvkdu yblm dkurbkibl dbcba outkr (b) btbuj. Pubtu pknbi bdbcbn eltktbs yblm dkieldbckibl, dkieldbckibl oersbab btbu dkpelmbrunk skmlkjkibl gcen

    btbu ultui dkablb nbi subrb skmlkjkibl pbdb oeoerbpb eltktbs, cblmsulm abupul tkdbi cblmsulm,kldkvkdu sepertk dkurbkibl dbcba outkr (d) btbu (e)9 btbu

    m. Pubtu pknbi bdbcbn subtu prgmrba kaobcbl pbs`b ierhb ultui kaobcbl ierhb dbrk Mrup btbu eltktbsyblm teribkt delmbl Mrup.

    Trblsbisk klk dkcbiuibl oerdbsbribl persybrbtbl yblm dksetuhuk gcen iedub oecbn pknbi, dkablbpersybrbtbl terseout sbab delmbl trblsbisk cbkl yblm dkcbiuibl delmbl pknbi-pknbi yblm tkdbi oerecbsk.

    Pecurun trblsbisk dbl sbcdg yblm abterkbc delmbl pknbi-pknbi oerecbsk dkulmibpibl dbcba `btbtbl btbscbpgrbl ieublmbl iglsgckdbskbl yblm recevbl.

    e. Velyksknbl Vkutblm

    Verusbnbbl aeletbpibl pelyksknbl pkutblm pbdb binkr tbnul seoesbr estkabsk perseltbse tkdbitertbmknlyb pkutblm terseout oerdbsbribl pelecbbnbl ternbdbp absklm-absklm biul pkutblm, ie`ubckpkutblm iepbdb OUAL dbl pkutblm pbdb pknbi oerecbsk, ibrelb ablbheael oerpeldbpbt obnwb pkutblmterseout dbpbt dktbmkn securunlyb.

    j. Versedkbbl

    Versedkbbl dklybtbibl oerdbsbribl okbyb pergcenbl btbu lkcbk rebcksbsk oerskn, ablb yblm ceokn reldbn.Okbyb pergcenbl dkteltuibl delmbl aetgde rbtb-rbtb tertkaoblm. Verusbnbbl aeletbpibl oesbrlybpelyksknbl persedkbbl oerdbsbribl pelkcbkbl btbs igldksk obnbl obiu scgw-agvklm.

    m. Klvestbsk pbdb Eltktbs Bsgskbsk

    Mrup aelerbpibl VPBI Lg. 25 (revksk ?66;), Klvestbsk pbdb Eltktbs Bsgskbsk. VPBI revksk klk dkterbpiblse`brb retrgspeitkj dbl aelmbtur percbiubl biultblsk ultui klvestbsk pbdb Eltktbs Bsgskbsk dbcba nbcpeleltubl pelmbrun skmlkjkibl, aetgde biultblsk yblm dkterbpibl, pelurulbl lkcbk klvestbsk dbl cbpgrblieublmbl terseldkrk.

    Klvestbsk Mrup pbdb Eltktbs Bsgskbsk dk`btbt delmbl aelmulbibl aetgde eiuktbs. Eltktbs Bsgskbsk

    bdbcbn eltktbs dkablb Mrup aeapulybk pelmbrun skmlkjkibl. Dbcba aetgde eiuktbs, okbyb klvestbskdktbaobn btbu dkiurblmk delmbl obmkbl Mrup btbs cbob btbu rumk oerskn, dbl dkvkdel yblm dkterkab dbrk

  • 7/21/2019 LK Konsolidasian 30 September 2013

    13/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    22

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    klvestbsk sehbi tblmmbc pergcenbl. Mggdwkcc yblm teribkt delmbl Eltktbs Bsgskbsk terabsui dbcba huacbn

    ter`btbt klvestbsk dbl tkdbi dkbagrtksbsk btbu tkdbi dkcbiuibl pelmuhkbl pelurulbl lkcbk se`brb terpksbn.

    m. Klvestbsk pbdb Eltktbs Bsgskbsk (cblhutbl)

    Cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl ael`eraklibl obmkbl btbs nbskc gperbsk dbrk EltktbsBsgskbsk. Okcb terdbpbt peruobnbl yblm dkbiuk cblmsulm pbdb eiuktbs dbrk Eltktbs Bsgskbsk, Mrup aelmbiukobmkbllyb btbs peruobnbl terseout dbl aelmulmibpibl nbc klk, hkib oeribktbl, dbcba cbpgrbl peruobnbleiuktbs iglsgckdbskbl. Cbob btbu rumk yblm oecua dkrebcksbsk seobmbk nbskc dbrk trblsbisk-trblsbisk bltbrbMrup delmbl Eltktbs Bsgskbsk dkeckaklbsk pbdb huacbn sesubk delmbl iepeltklmbl Mrup pbdb Eltktbs

    Bsgskbsk.

    Obmkbl cbob Eltktbs Bsgskbsk dktbapkcibl pbdb cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl. Cbob yblmdbpbt dkbtrkouskibl iepbdb peaemblm sbnba Eltktbs Bsgskbsk dbl aerupbibl cbob setecbn pbhbi

    iepeltklmbl lglpelmeldbck dk Eltktbs Blbi dbrk Eltktbs Bsgskbsk.Cbpgrbl ieublmbl Eltktbs Bsgskbsk dksusul delmbl aelmulbibl perkgde pecbpgrbl yblm sbab delmblEltktbs Kldui dbl Eltktbs Blbi. Okcb dkpercuibl, pelyesubkbl dkcbiuibl ultui aelhbdkibl ieokhbiblbiultblsk sbab delmbl ieokhbibl Mrup.

    Mrup aeleltuibl bpbibn percu ultui aelmbiuk tbaobnbl pelurulbl lkcbk btbs klvestbsk Mrup pbdb EltktbsBsgskbsk. Mrup aeleltuibl pbdb setkbp tblmmbc pecbpgrbl bpbibn terdbpbt ouitk yblm goyeitkj yblmaelmkldkibskibl obnwb klvestbsk pbdb Eltktbs Bsgskbsk aelmbcbak pelurulbl lkcbk. Dbcba nbc klk, Mrupaelmnktulm huacbn pelurulbl lkcbk oerdbsbribl seckskn bltbrb huacbn terpucknibl btbs klvestbsk pbdbEltktbs Bsgskbsk dbl lkcbk ter`btbtlyb dbl aelmbiuklyb dbcba cbpgrbl cbob rumk igaprenelskjiglsgckdbskbl.

    Ietkib ienkcblmbl pelmbrun yblm skmlkjkibl ternbdbp Eltktbs Bsgskbsk, Mrup aelmuiur dbl aelmbiuk setkbpklvestbsk yblm tersksb pbdb lkcbk wbhbr. Peckskn bltbrb lkcbk ter`btbt bsgskbsk setecbn nkcblmlyb pelmbrun

    skmlkjkibl dbl lkcbk wbhbr dbrk klvestbsk yblm tersksb dbl nbskc dbrk pelhubcbl dkbiuk dbcba cbpgrbl cbob rumkigaprenelskj iglsgckdbskbl.

    n. Bset Tetbp

    Ejeitkj 2 Hblubrk, ?62?, Mrup aelerbpibl VPBI Lg. 2: (_evksk ?622), Bset Tetbp. VPBI revksk klkaelmbtur percbiubl biultblsk bset tetbp senklmmb pelmmulb cbpgrbl ieublmbl dbpbt aeabnbak kljgrabskaelmelbk klvestbsk eltktbs pbdb bset tetbp dbl peruobnbl pbdb klvestbsk terseout. Ksu-ksu utbab dbcbabset tetbp bdbcbn pelmbiubl bsset, peleltubl huacbn ter`btbt, pelyusutbl dbl pelurulbl lkcbk bset tetbp.Velerbpbl VPBI revksk klk tkdbi oerdbapbi skmlkjkibl ternbdbp cbpgrbl ieublmbl iglsgckdbskbl.

    Mrup aeakckn aelmmulbibl agdec okbyb seobmbk ieokhbibl biultblsk pelmuiurbl bset tetbplyb.

    Bset tetbp, dklybtbibl seoesbr okbyb pergcenbl setecbn dkiurblmk biuaucbsk pelyusutbl dbl rumkpelurulbl lkcbk. Okbyb pergcenbl terabsui okbyb pelmmbltkbl obmkbl bset tetbp sbbt okbyb terseout terhbdk,

    hkib aeaelunk irkterkb pelmbiubl. Pecblhutlyb, pbdb sbbt klspeisk yblm skmlkjkibl dkcbiuibl, okbyb klspeiskktu dkbiuk ie dbcba huacbn ter`btbt (`brryklm bagult) bset tetbp seobmbk subtu pelmmbltkbl hkib aeaelunkirkterkb pelmbiubl. Peaub okbyb perobkibl dbl peaecknbrbbl yblm tkdbi aeaelunk irkterkb pelmbiubldkbiuk dbcba cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl pbdb sbbt terhbdklyb.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    14/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    2?

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    n. Bset Tetbp (cblhutbl)

    Bset tetbp, ie`ubck nbi btbs tblbn, dksusutibl delmbl aelmmulbibl aetgde mbrks curus (strbkmnt-ckleaetngd) oerdbsbribl tbiskrbl absb abljbbt eiglgaks bset tetbp, seobmbk oerkiut8

    Tbnul

    Oblmulbl dbl prbsbrblb ?6Aeskl dbl perbcbtbl >?6

    Bcbt-bcbt pelmblmiutbl 5Verbcbtbl ibltgr 5

    Nbi btbs tblbn dklybtbibl oerdbsbribl okbyb pergcenbl dbl tkdbi dksusutibl.

    Oeobl peaecknbrbbl dbl perobkibl dkoeoblibl pbdb cbpgrbl cbob rumk iglsgckdbskbl pbdb sbbt

    terhbdklyb, sedblmibl oeobl peaumbrbl dbl pelklmibtbl dbyb mulb yblm oerhuacbn oesbrdkcbiuibl ibpktbcksbsk dbl dkoeoblibl dbcba tbnul-tbnul peabibkbl aecbcuk pelyusutbl.

    Bset tetbp yblm sudbn tkdbi dkmulbibl cbmk btbu sudbn dkhubc dkiecubribl dbrk iecgapgi bsettetbp oerkiut biuaucbsk pelyusutbllyb. Ieultulmbl btbu ierumkbl dbrk pelhubcbl bset tetbpterseout dkouiuibl dbcba cbpgrbl cbob rumk iglsgckdbskbl pbdb tbnul yblm oersblmiutbl.

    k. Ckbokcktbs Kaobcbl Ierhb Ibrybwbl

    Ejeitkj tblmmbc 2 Hblubrk ?62?, Mrup aelerbpibl VPBI ?4 (revksk ?626), Kaobcbl Ierhb. VPBI ?4 (revksk?626) aeaoerkibl petulhui ultui pelmnktulmbl dbl pelbaobnbl pelmulmibpbl ultui kaobcbl ierhbdelmbl oeoerbpb ieteltubl trblsksk. Ptbldbr klk aeaoerkibl pkcknbl pelmbiubl cbob btbu rumk bitubrkbcseobmbk bcterlbtkj btbs pelmmulbbl peldeibtbl igrkdgr, dkablb cbob btbu rumk bitubrkbc dkbiuk seobmbk cbobbtbu rumk pbdb perkgde terhbdklyb seobmbk obmkbl dbrk peldbpbtbl igaprenelskj cbkl.

    Velerbpbl VPBI ?4 (_evksk ?626) tkdbi aeakckik dbapbi skmlkjkibl pbdb cbpgrbl ieublmbl iglsgckdbskbl,ie`ubck pbdb pelmulmibpbl yblm dknbrusibl. Mrup aeakckn aeapertbnblibl ieokhbibl yblm bdb ultuiaelmbiuk ieultulmbl btbu ierumkbl bitubrkbc, yblm ablb aelmmulbibl peldeibtbl igrkdgr.

    Kaobcbl ierhb hblmib peldei dkbiuk pbdb sbbt ternutblm iepbdb ibrybwbl oerdbsbribl aetgde birubc.

    Kaobcbl pbs`bierhb sepertk pelskul, ublm pksbn, dbl ublm pelmnbrmbbl absb ierhb dknktulm oerdbsbriblUldblm-Uldblm Ietelbmbierhbbl Lg. 20/?660 (UU 20/?660).

    Mrup nbrus aelyedkbibl prgmrba pelskul delmbl kaobcbl aklkabc terteltu sesubk delmbl Uldblm-uldblm Lg. 20/?660 teltblm Ietelbmbierhbbl (UU Ietelbmbierhbbl). Vrgmrba pelskul Mrupoerdbsbribl pernktulmbl kaobcbl pelskul yblm dkcbiuibl gcen bitubrks aelulhuiibl obnwb perikrbblkaobcbl yblm dksedkbibl gcen prgmrba pelskul Mrup bibl aeceoknk kaobcbl pelskul aklkabc yblm

    dkteltuibl gcen UU Ietelbmbierhbbl.

    Vernktulmbl kaobcbl pbs`bierhb dkteltuibl delmbl aelmmulbibl aetgde Vrghe`ted Ulkt @redkt. Biuaucbskieultulmbl btbu ierumkbl bitubrkbc yblm aeceoknk 26% dbrk lkcbk iklk ckbokcktbs kaobcbl pbstk pbdb bwbcperkgde pecbpgrbl dkbiuk delmbl aetgde mbrks curus secbab rbtb-rbtb sksb absb ierhb ibrybwbl yblmoerpbrtkskpbsk.

    Ieultulmbl btbu ierumkbl bitubrkb dbrk pelyesubkbl dbl peruobnbl bsuask bitubrkb seobmbk ieceoknblbtbs lkcbk yblm ceokn tklmmk bltbrb 26% dbrk lkcbk wbhbr bset prgmrba btbu 26% dbrk lkcbk iklk ckbokcktbs kaobcblpbstk pbdb bwbc perkgde dkbagrtksbsk dbl dkbiuk seobmbk okbyb btbu ieultulmbl secbab perikrbbl rbtb-rbtbsksb perkgde hbsb pembwbk yblm absui prgmrba pelskul.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    15/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    20

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    Okbyb hbsb cbcu dkbiuk seobmbk oeobl delmbl aetgde mbrks curus ( strbkmnt-ckle) sepblhblm perkgde sbapbkkaobcbl terseout aelhbdk vested. Hkib abljbbt tecbn aelhbdk nbi btbu vested, semerb setecbn pelmelbcbl

    prgmrba, btbu peruobnbl, prgmrba pelskul, okbyb hbsb cbcu dkbiuk se`brb cblmsulm.

    Mrup aelmbiuk ieultulmbl btbu ierumkbl btbs iurtbkcael btbu pelyecesbkbl subtu prgmrba kaobcbl pbstkietkib iurtbkcael btbu pelyecesbkbl terseout terhbdk. Ieultulmbl btbu ierumkbl btbs iurtbkcael btbupelyecesbkbl terdkrk dbrk peruobnbl yblm terhbdk dbcba lkcbk iklk ckbokcktbs kaobcbl pbstk dbl ieultulmbl dblierumkbl bitubrkbc dbl okbyb hbsb cbcu yblm oecua dkbiuk seoecualyb.

    h. Velmbiubl Veldbpbtbl dbl Oeobl

    Ejeitkj tblmmbc 2 Hblubrk ?622, Mrup aelerbpibl VPBI Lg. ?0 (revksk ?626), Veldbpbtbl. VPBI revkskklk aelmkdeltkjkibsk terpelunklyb irkterkb pelmbiubl peldbpbtbl, senklmmb peldbpbtbl dbpbt dkbiuk, dblaelmbtur percbiubl biultblsk btbs peldbpbtbl yblm tkaouc dbrk trblsbisk dbl iehbdkbl terteltu, sertbaeaoerkibl pbldubl prbitks dbcba pelerbpbl irkterkb aelmelbk pelmbiubl peldbpbtbl. VelerbpblVPBI yblm dkrevksk terseout tkdbi aeaoerkibl pelmbrun yblm skmlkjkibl ternbdbp cbpgrbl ieublmbliglsgckdbskbl.

    Veldbpbtbl dkbiuk okcb oesbr ieaulmiklbl abljbbt eiglgak bibl dkpergcen gcen Mrup dbl huacbnlybdbpbt dkuiur se`brb bldbc. Veldbpbtbl dkuiur pbdb lkcbk wbhbr peaobybrbl yblm dkterkab.

    Velhubcbl cgibc dkbiuk pbdb sbbt pelyerbnbl obrblm iepbdb pecblmmbl, sedblmibl pelhubcbleispgr dkbiuk pbdb sbbt obrblm dkikrka/dkblmiut ibpbc (JGO Pnkppklm Vgklt).

    Oeobl dkbiuk sesubk abljbbtlyb pbdb tbnul yblm oersblmiutbl (b``rubc obsks).

    i. Trblsbisk dbl Pbcdg dbcba Abtb Ublm Bsklm

    Ejeitkj 2 Hblubrk ?62?, Mrup aelerbpibl VPBI Lg 26 (revksk ?622), "Velmbrun Veruobnbl Iurs ZbcutbBsklm". VPBI revksk aelmbtur obmbkablb aeabsuiibl trblsbisk dbcba vbcutb bsklm dbl iemkbtbl usbnbcubr lemerk ie dbcba cbpgrbl ieublmbl iglsgckdbskbl eltktbs dbl obmbkablb aelhbobribl cbpgrblieublmbl ie dbcba subtu abtb ublm pelybhkbl. Petkbp eltktbs aeapertkaoblmibl kldkibtgr utbab dblkldkibtgr cbkllyb dbcba aeleltuibl abtb ublm julmskglbc. VPBI revksk klk tkdbi aeakckik dbapbi yblmskmlkjkibl ternbdbp cbpgrbl ieublmbl iglsgckdbskbl.

    Veaouiubl Mrup dksecelmmbrbibl dbcba abtb ublm _upkbn. Trblsbisk dbcba abtb ublm bsklm dkhbobriblie dbcba _upkbn delmbl iurs yblm oercbiu pbdb tblmmbc trblsbisk. Vbdb binkr perkgde pecbpgrbl, bset dblckbokcktbs agleter dbcba abtb ublm bsklm dkhbobribl ie dbcba _upkbn delmbl aelmmulbibl iurs telmbnyblm dktetbpibl gcen Obli Kldgleskb pbdb tblmmbc terseout. Ieultulmbl dbl ierumkbl dbrk seckskn iursabtb ublm bsklm dbl pelhbobrbl bset dbcba abtb ublm bsklm dbl ckbokcktbs agleter dbcba abtb ublm_upkbn dkbiuk dbcba cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl perkgde oerhbcbl, ie`ubck ultuiieultulmbl pertuibrbl dbl ierumkbl yblm tkaouc dbrk pelhbobrbl cbpgrbl ieublmbl gperbsk bsklm ie abtbublm pelybhkbl Mrup yblm dkbiuk cblmsulm dbcba peldbpbtbl igaprenelskj cbkl.

    Vbdb tblmmbc 06 Pepteaoer ?620 dbl 02 Deseaoer ?62?, iurs yblm dkmulbibl dbl dknktulm oerdbsbriblurs telmbn hubc dbl oeck ublm iertbs bsklm dbl/btbu lkcbk tuibr trblsbisk yblm dkteroktibl gcen ObliKldgleskb bdbcbn seobmbk oerkiut8

    Helks Abtb Ublm 06 Pep ?620 02 Des ?62?

    2 UP$ 22.:20,66 ;.:=6,662 Eurg 25.:=2.2; 2?.>6;,>:2 PMD ;.?04.?> =.;6=,22

  • 7/21/2019 LK Konsolidasian 30 September 2013

    16/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    24

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    c. Vbhbi Velmnbskcbl

    Ejeitkj 2 Hblubrk ?62?, Mrup aelerbpibl VPBI 4: (revksk ?626), Vbhbi Velmnbskcbl, Verusbnbbl dblEltktbs Blbi humb aelerbpibl KPBI ?6, Vbhbi Velmnbskcbl - Veruobnbl dbcba Ptbtus Vbhbi Eltktbs btbuVbrb Veaemblm Pbnba. Velerbpbl stbldbr terseout tkdbi oerdbapbi abterkbc ternbdbp cbpgrblieublmbl iglsgckdbskbl.

    Oeobl pbhbi terdkrk dbrk pbhbi iklk dbl tblmmunbl. Oeobl pbhbi dkbiuk dbcba cbpgrbl cbob rumkigaprenelskj iglsgckdbskbl ie`ubck ultui trblsbisk yblm oernuoulmbl delmbl trblsbisk dkbiuk cblmsulmie eiuktbs, dbcba nbc klk dkbiuk seobmbk peldbpbtbl igaprenelskj cbkl.

    Oeobl pbhbi iklk dktetbpibl oerdbsbribl cbob ielb pbhbi tbnul oerhbcbl.

    Verusbnbbl dbl Eltktbs Blbi tecbn aelmmulbibl aetgde pernktulmbl pbhbi pelmnbskcbl sesubk delmblVPBI 4: Biultblsk Vbhbi Velmnbskcbl, ultui ael`eraklibl peroedbbl wbitu pelmbiubl peldbpbtbldbl oeobl bltbrb cbpgrbl ieublmbl aelurut igaerskbc dbl cbpgrbl ieublmbl aelurut pbhbi, terutbabyblm oernuoulmbl delmbl pelyksknbl pkutblm, pelyksknbl pelurulbl lkcbk persedkbbl, pelyusutbl bset

    tetbp dbl pelmbiubl oeobl dbl iewbhkobl kaobcbl ierhb.

    Bset dbl ckbokcktbs pbhbi tblmmunbl dkuiur pbdb tbrkj pbhbi yblm dknbrbpibl bibl dkmulbibl pbdb perkgdeietkib bset dkrebcksbsk btbu ietkib ckbokcktbs dkculbsk oerdbsbribl tbrkj pbhbi (dbl perbturbl perpbhbibl) yblmoercbiu btbu se`brb suostblskbc tecbn dkoercbiuibl pbdb tblmmbc lerb`b.

    a. Cbob (_umk) per Pbnba

    Ejeitkj tblmmbc 2 Hblubrk ?62?, Mrup aelerbpibl VPBI Lg. 5: (revksk ?622), Cbob Ver Pbnba, VPBIrevksk aeletbpibl prklskp peleltubl dbl pelybhkbl cbob per sbnba, senklmmb aelklmibtibl dbyb obldklmiklerhb bltbrb eltktbs yblm oeroedb pbdb perkgde pecbpgrbl yblm sbab dbl bltbrb perkgde pecbpgrbl yblmoeroedb ultui eltktbs yblm sbab. Velerbpbl VPBI revksk klk tkdbi oerdbapbi skmlkjkibl ternbdbp cbpgrblieublmbl iglsgckdbskbl.

    Huacbn cbob oerskn per sbnba dbsbr dknktulm delmbl aeaobmk cbob tbnul oerhbcbl yblm dbpbtdkbtrkouskibl iepbdb peakcki eltktbs kldui delmbl rbtb-rbtb tertkaoblm huacbn sbnba okbsb yblm oeredbrpbdb tbnul yblm oersblmiutbl.

    Cbob (rumk) per sbnba dknktulm oerdbsbribl rbtb-rbtb tertkaoblm huacbn sbnba okbsb yblm oeredbr pbdbtbnul yblm oersblmiutbl, seoblybi ?65.5>0.466 sbnba ultui absklm-absklm tbnul ?620 dbl ?62?.

    Cbob per sbnba dkcuskbl tkdbi dksbhkibl ibrelb Verusbnbbl tkdbi aeakckik sbnba okbsb oerpgtelsk dkcusk.

    l. Kljgrabsk Pemael

    Mrup aelerbpibl VPBI Lg. 5 (revksk ?66;), Pemael Gperbsk. VPBI revksk klk aelmbtur pelmulmibpblyblm aeaulmiklibl pelmmulb cbpgrbl ieublmbl ultui aelmevbcubsk skjbt dbl dbapbi ieublmbl dbrkbitkvktbs okslks yblm ablb eltktbs terckobt dbl cklmiulmbl eiglgak dkablb eltktbs oergperbsk.

    Kljgrabsk semael dksusul sesubk delmbl ieokhbibl biultblsk yblm dkblut dbcba pelyusulbl dblpelybhkbl cbpgrbl ieublmbl Verusbnbbl. Oeltui prkaer pecbpgrbl semael bdbcbn semael usbnbsedblmibl semael seiulder bdbcbn semael megmrbjks.

    Pemael usbnb bdbcbn igapglel Verusbnbbl yblm dbpbt dkoedbibl dbcba aelmnbskcibl prgdui btbuhbsb (obki prgdui btbu hbsb kldkvkdubc abupul iecgapgi prgdui btbu hbsb teribkt) dbl igapglel ktuaeakckik rkskig dbl kaobcbl yblm oeroedb delmbl rkskig dbl kaobcbl semael cbkl.

    Pemael megmrbjks bdbcbn igapglel Verusbnbbl yblm dbpbt dkoedbibl dbcba aelmnbskcibl prgdui btbuhbsb pbdb cklmiulmbl (wkcbybn) eiglgak terteltu dbl igapglel ktu aeakckik rkskig dbl kaobcbl yblmoeroedb delmbl rkskig dbl kaobcbl pbdb igapglel yblm oergperbsk pbdb cklmiulmbl (wkcbybn) eiglgakcbkl.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    17/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    25

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)g. Bset Ieublmbl dbl Ckbokcktbs Ieublmbl

    Ejeitkj 2 Hblubrk ?62?, Mrup tecbn aelerbpibl VPBI Lg. 56 (revksk ?626), Klstruael Ieublmbl8Velybhkbl, VPBI Lg. 55 (revksk ?622), Klstruael Ieublmbl8 Velmbiubl dbl Velmuiurbl dbl VPBI Lg.:6, KlstruaelIeublmbl8 Velmulmibpbl.Velerbpbl VPBI klk dkcbiuibl se`brb prgspeitkj.

    VPBI Lg. 56 (revksk ?626) "Klstruael Ieublmbl8 Velybhkbl", aeletbpibl prklskp pelybhkbl klstruaelieublmbl seobmbk ckbokcktbs btbu eiuktbs dbl sbcklm nbpus bset ieublmbl dbl ckbokcktbs ieublmbl.

    VPBI Lg 55 (revksk ?622) "Klstruael Ieublmbl8 Velmbiubl dbl Velmuiurbl", aeletbpiblprklskp-prklskp dbsbr pelmbiubl dbl pelmuiurbl bset ieublmbl, ckbokcktbs ieublmbl dbloeoerbpb igltrbi ultui aeaoeck btbu aelhubc ktea lglieublmbl.

    VPBI Lg. :6 aeaperielbcibl pelmulmibpbl obru ultui aelklmibtibl kljgrabsk aelmelbkklstruael ieublmbl. VPBI klk aewbhkoibl pelmulmibpbl se`brb cubs aelmelbk skmlkjkiblskpelmbrun klstruael ieublmbl ternbdbp pgsksk ieublmbl dbl iklerhb perusbnbbl, dblpelmulmibpbl iubltktbtkj dbl iubcktbtkj btbs rkskig yblm tkaouc dbrk klstruael ieublmbl, sertbaeleltuibl pelmulmibpbl aklkaua aelmelbk rkskig iredkt, rkskig ckiukdktbs dbl rkskig pbsbr,dbl humb blbcksks selsktkvktbs btbs rkskig pbsbr. VPBI klk humb aewbhkoibl pelmulmibpbl teribktdelmbl pelmuiurbl lkcbk wbhbr aelmmulbibl tkmb tklmibt nkrbrik lkcbk wbhbr dkablbael`eraklibl skmlkjkiblsk klput yblm dkmulbibl dbcba aelmuiur lkcbk wbhbr dbl aeaoerkiblbrbnbl dbcba oeltui pelmulmibpbl iubltktbtkj aelmelbk pelmuiurbl lkcbk wbhbr dblaewbhkoibl kljgrabsk yblm dkulmibpibl dbcba jgrabt tboec ie`ubck terdbpbt jgrabt cbkl yblmceokn sesubk.

    Velerbpbl VPBI Lg 56 dbl VPBI Lg 55 tkdbi aeakckik dbapbi yblm skmlkjkibl ternbdbp cbpgrblieublmbl iglsgckdbskbl.

    Velerbpbl VPBI :6 aeakckik dbapbi pbdb pelmulmibpbl dbcba cbpgrbl ieublmbl iglsgckdbskbl.

    Icbskjkibsk

    k. Bset Ieublmbl

    Bset ieublmbl dkicbskjkibskibl seobmbk bset ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrblcbob rumk igaprenelskj iglsgckdbskbl, pklhbabl yblm dkoerkibl dbl pkutblm, klvestbsk dkakckik nklmmb

    hbtun teapg, btbu bset ieublmbl tersedkb ultui dkhubc, hkib sesubk. Mrup aeleltuibl icbskjkibsk btbsbset ieublmbl pbdb sbbt pelmbiubl bwbc.

    Bset ieublmbl Mrup terdkrk dbrk ibs dbl setbrb ibs, pkutblm usbnb, pkutblm cbkl-cbkl, pkutblm pknbioerecbsk dbl ibs dbl setbrb ibs yblm dkobtbsk pelmmulbbllyb.

    kk. Ckbokcktbs Ieublmbl

    Ckbokcktbs ieublmbl dkicbskjkibskibl seobmbk ckbokcktbs ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcukcbpgrbl cbob rumk igaprenelskj iglsgckdbskbl dbl ckbokcktbs ieublmbl yblm dk`btbt oerdbsbribl okbybpergcenbl dkbagrtksbsk. Mrup aeleltuibl icbskjkibsk btbs ckbokcktbs ieublmbl pbdb sbbt pelmbiublbwbc.

    Ckbokcktbs ieublmbl Mrup terdkrk dbrk utblm obli hblmib peldei, utblm usbnb, utblm cbkl-cbkl, ublmauib pecblmmbl, peldbpbtbl yblm dktblmmunibl dbrk pecblmmbl, utblm obli hblmib pblhblm, utblmpeaoeckbl bset tetbp dbl utblm pknbi oerecbsk.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    18/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    2:

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    g. Bset Ieublmbl dbl Ckbokcktbs Ieublmbl (cblhutbl)

    Velmbiubl dbl pelmuiurbl

    k. Bset Ieublmbl

    Bset ieublmbl pbdb bwbclyb dkbiuk seoesbr lkcbk wbhbrlyb dktbaobn, dbcba nbc klvestbsk yblm tkdbidkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl, okbyb trblsbisk yblmdbpbt dkbtrkouskibl se`brb cblmsulm. Velmuiurbl bset ieublmbl setecbn pelmbiubl bwbc termbltulmpbdb icbskjkibsk bset.

    Pecurun peaoeckbl dbl pelhubcbl yblm cbzka pbdb bset ieublmbl dkbiuk btbu dkneltkiblpelmbiubllyb pbdb tblmmbc perdbmblmbl - ybktu tblmmbc pbdb sbbt Mrup oerigaktael ultui aeaoeckbtbu aelhubc bset. Veaoeckbl btbu pelhubcbl yblm cbzka bdbcbn peaoeckbl btbu pelhubcbl bset

    ieublmbl yblm aelsybrbtibl pelyerbnbl bset dbcba iurul wbitu uaualyb dktetbpibl delmblperbturbl btbu ieokbsbbl yblm oercbiu dkpbsbr.

    Bset ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl

    Bset ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskblterabsui bset ieublmbl ultui dkperdbmblmibl dbl bset ieublmbl yblm dktetbpibl pbdb sbbtpelmbiubl bwbc ultui dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl.

    Bset ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl(cblhutbl)

    Bset ieublmbl dkicbskjkibskibl seobmbk iecgapgi dkperdbmblmibl hkib aereib dkpergcen ultuituhubl dkhubc btbu dkoeck ieaobck dbcba wbitu deibt. Bset ieublmbl yblm dkuiur pbdb lkcbk wbhbraecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl dktetbpibl pbdb lkcbk wbhbr dbcba cbpgrblpgsksk ieublmbl iglsgckdbskbl delmbl peruobnbl lkcbk wbhbr dkbiuk seobmbk peldbpbtbl ieublmblbtbu okbyb ieublmbl dbcba cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl.

    Mrup aelmevbcubsk bset ieublmbl ultui dkperdbmblmibl, ultui aeleltuibl bpbibn lkbt ultuiaelhubclyb dbcba wbitu deibt abskn sesubk. Ietkib Mrup tkdbi abapu ultui aeaperdbmblmiblbset ieublmbl ibrelb pbsbr tkdbi bitkj dbl lkbt ablbheael ultui aelhubclyb dk absb aeldbtblmse`brb skmlkjkibl oeruobn, Mrup dbpbt aeakckn ultui aereicbskjkibsk bset ieublmbl, dbcba igldkskyblm hbrblm terhbdk. _eicbskjkibsk ie pklhbabl yblm dkoerkibl dbl pkutblm, tersedkb ultui dkhubcbtbu dkakckik nklmmb hbtun teapg termbltulm pbdb skjbt bset terseout. Evbcubsk klk tkdbiaeapelmbrunk bset ieublmbl yblm dktetbpibl aecbcuk cbpgrbl cbob rumk igaprenelskjiglsgckdbskbl aelmmulbibl gpsk lkcbk wbhbr pbdb sbbt peleltubl.

    Petecbn pelmbiubl bwbc, bset ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumkigaprenelskj iglsgckdbskbl dktetbpibl pbdb lkcbk wbhbr dbcba cbpgrbl pgsksk ieublmbliglsgckdbskbl. Ieultulmbl btbu ierumkbl yblm tkaouc dbrk peruobnbl lkcbk wbhbr bset ieublmbldkbiuk aecbcuk cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    19/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    2=

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    g. Bset Ieublmbl dbl Ckbokcktbs Ieublmbl (cblhutbl)

    Velmbiubl dbl pelmuiurbl (cblhutbl)

    k. Bset Ieublmbl (cblhutbl)

    Vklhbabl yblm dkoerkibl dbl pkutblm

    Vklhbabl yblm dkoerkibl dbl pkutblm bdbcbn bset ieublmbl lgl derkvbtkj delmbl peaobybrbltetbp btbu tecbn dkteltuibl dbl tkdbi aeapulybk iugtbsk dk pbsbr bitkj. Petecbn pelmbiubl bwbc,bset ieublmbl terseout dk`btbt pbdb okbyb pergcenbl dkbagrtksbsk aelmmulbibl aetgde suiuoulmb ejeitkj ie`ubck hkib dbapbi dksigltg tkdbi abterkbc, abib dklybtbibl pbdb okbyb pergcenbl.Ieultulmbl btbu ierumkbl dkbiuk pbdb cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl ietkib bsetieublmbl terseout dkneltkibl pelmbiubllyb btbu aelmbcbak pelurulbl lkcbk, dbl aecbcuk prgsesbagrtksbsk.

    Bset ieublmbl yblm tersedkb ultui dkhubc

    Bset ieublmbl tersedkb ultui dkhubc terabsui eiuktbs dbl ejei utblm, bdbcbn bset ieublmbllglderkvbtkj yblm dktetbpibl seobmbk tersedkb ultui dkhubc btbu yblm tkdbi dkicbskjkibskibl dbcbatkmb ibtemgrk seoecualyb.

    Bset ieublmbl yblm tersedkb ultui dkhubc (cblhutbl)

    Petecbn pelmuiurbl bwbc, bset ieublmbl tersedkb ultui dkhubc secblhutlyb dkuiur delmbl lkcbkwbhbr delmbl ieultulmbl btbu ierumkbl yblm oecua terebcksbsk dkbiuk seobmbk cbob rumkigaprenelskj iglsgckdbskbl cbkl dbcba `bdblmbl lkcbk wbhbr sbapbk klvestbsk terseout dkneltkiblpelmbiubllyb, pbdb sbbt ieultulmbl btbu ierumkbl iuaucbtkj dkbiuk dbcba peldbpbtbl

    gperbskglbc cbkllyb, btbu terhbdk pelurulbl lkcbk, pbdb sbbt ierumkbl iuaucbtkj dkreicbskjkibsk iecbpgrbl cbob rumk igaprenelskj iglsgckdbskbl dbcba okbyb ieublmbl dbl dknbpus dbrk `bdblmbllkcbk wbhbr.

    Mrup aelmevbcubsk bset ieublmbl tersedkb ultui dkhubc bpbibn ieabapubl dbl lkbt ultuiaelhubclyb dbcba wbitu deibt abskn sesubk. Mrup tkdbi abapu ultui aeaperdbmblmibl bsetieublmbl ibrelb pbsbr tkdbi bitkj dbl lkbt ablbheael ultui aecbiuibllyb se`brb skmlkjkibloeruobn dk absb aeldbtblm, Mrup dbpbt aeakckn ultui aereicbskjkibsk bset ieublmbl dbcbaigldksk yblm hbrblm terhbdk. _eicbskjkibsk ie pklhbabl yblm dkoerkibl dbl pkutblm dkperogceniblietkib bset ieublmbl aeaelunk dejklksk pklhbabl yblm dkoerkibl dbl pkutblm dbl Mrup aeakckikabisud dbl ieabapubl ultui aeakckik bset-bset dk absb aeldbtblm btbu sbapbk hbtun teapg._eicbskjkibsk ie iecgapgi dkakckik nklmmb hbtun teapg nblyb dkperogcenibl ietkib eltktbs aeakckikieabapubl dbl oerieklmklbl ultui aelbnbl bset ieublmbl sedeakikbl rupb.

    Ultui bset ieublmbl dkreicbskjkibsk iecubr dbrk bset ieublmbl tersedkb ultui dkhubc, ieultulmblbtbu ierumkbl seoecualyb btbs bset terseout yblm tecbn dkbiuk dbcba eiuktbs dkbagrtksbsk iecbpgrbl cbob rumk igaprenelskj iglsgckdbskbl secbab sksb uaur dbrk klvestbsk delmblaelmmulbibl suiu oulmb ejeitkj. Peckskn bltbrb okbyb pergcenbl dkbagrtksbsk obru dbl brus ibsyblm dknbrbpibl humb dkbagrtksbsk secbab sksb uaur bset delmbl aelmmulbibl suiu oulmbejeitkj. Hkib secblhutlyb terhbdk pelurulbl lkcbk bset, abib huacbn yblm dk`btbt dbcba biul eiuktbsdkreicbskjkibsk ie cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    20/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    2>

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    g. Bset Ieublmbl dbl Ckbokcktbs Ieublmbl (cblhutbl)

    kk. Ckbokcktbs Ieublmbl

    Ckbokcktbs ieublmbl dkbiuk pbdb bwbclyb seoesbr lkcbk wbhbr dbl dbcba nbc nutblm dbl pklhbablterabsui okbyb trblsbisk yblm dbpbt dkbtrkouskibl se`brb cblmsulm.

    b. Ckbokcktbs ieublmbl yblm dkuiur pbdb okbyb pergcenbl dkbagrtksbsk

    Ckbokcktbs ieublmbl yblm dkuiur pbdb okbyb pergcenbl dkbagrtksbsk, secblhutlyb setecbn pelmbiublbwbc dkuiur pbdb okbyb pergcenbl dkbagrtksbsk, aelmmulbibl suiu oulmb ejeitkj ie`ubck hkibdbapbi dksigltg tkdbi abterkbc abib dklybtbibl pbdb okbyb pergcenbl.

    Oeobl oulmb dkbiuk dbcba Oeobl ieublmbl dbcba cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl.Ieultulmbl btbu ierumkbl dkbiuk pbdb cbpgrbl cbob rumk igaprenelskj iglsgckdbskbl ietkib ckbokcktbs

    ieublmbl terseout dkneltkibl pelmbiubllyb dbl aecbcuk prgses bagrtksbsk.

    o. Ckbokcktbs ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskjiglsgckdbskbl

    Ckbokcktbs ieublmbl yblm dkuiur pbdb lkcbk wbhbr aecbcuk cbpgrbl cbob rumk igaprenelskjiglsgckdbskbl dktetbpibl pbdb lkcbk wbhbr dbcba cbpgrbl pgsksk ieublmbl iglsgckdbskbl.Ieultulmbl btbu ierumkbl yblm tkaouc dbrk peruobnbl lkcbk wbhbr ckbokcktbs ieublmbl dkbiuk aecbcukcbpgrbl cbob rumk igaprenelskj iglsgckdbskbl.

    Pbcklm Nbpus Klstruael Ieublmbl

    Bset ieublmbl dbl ckbokcktbs ieublmbl sbcklm nbpus dbl lkcbk oersknlyb dkcbpgribl dbcba cbpgrbl

    pgsksk ieublmbl iglsgckdbskbl hkib, dbl nblyb hkib, sbbt klk aeakckik nbi yblm oerieiubtbl nuiuaultui aecbiuibl sbcklm nbpus btbs huacbn yblm tecbn dkbiuk dbl terdbpbt abisud ultuiaelyecesbkibl se`brb letg btbu ultui aerebcksbskibl bset dbl aelyecesbkibl ckbokcktbs se`brboersbabbl.

    Lkcbk ]bhbr dbrk Klstruael Ieublmbl

    Lkcbk wbhbr klstruael ieublmbl yblm dkperdbmblmibl se`brb bitkj dk pbsbr ieublmbl yblmtergrmblksbsk, hkib bdb, dkteltuibl delmbl aelmb`u pbdb iugtbsk nbrmb dk pbsbr bitkj pbdb pelutupblokslks pbdb binkr perkgde pecbpgrbl.

    Ultui klstruael ieublmbl yblm tkdbi aeakckik pbsbr bitkj, lkcbk wbhbr dkteltuibl delmbl aelmmulbiblteilki pelkcbkbl. Teilki pelkcbkbl terseout ael`biup pelmmulbbl trblsbisk-trblsbisk pbsbr yblmwbhbr bltbrb pknbi-pknbi yblm aelmertk dbl oerieklmklbl (bras celmtn abriet trblsb`tkgls)9 rejerelskbtbs lkcbk wbhbr teriklk dbrk klstruael cbkl yblm se`brb suostblskbc sbab, blbcksb brus ibs yblmdkdksigltg, btbu agdec pelkcbkbl cbkl

    Okbyb Vergcenbl Dkbagrtksbsk dbrk Klstruael Ieublmbl

    Okbyb pergcenbl dkbagrtksbsk dknktulm delmbl aelmmulbibl aetgde suiu oulmb ejeitkj dkiurblmkdelmbl pelyksknbl btbs pelurulbl lkcbk dbl peaobybrbl pgigi btbu lkcbk yblm tkdbi dbpbt dktbmkn.Vernktulmbl terseout aeapertkaoblmibl preakua btbu dksigltg pbdb sbbt pergcenbl dbl terabsuiokbyb trblsbisk dbl okbyb yblm aerupbibl obmkbl yblm tbi terpksbnibl dbrk suiu oulmb ejeitkj.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    21/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    2;

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    g. Bset Ieublmbl dbl Ckbokcktbs Ieublmbl (cblhutbl)

    kk. Ckbokcktbs Ieublmbl (cblhutbl)

    Velurulbl Lkcbk Bset Ieublmbl

    Petkbp binkr perkgde pecbpgrbl, Mrup aelmevbcubsk bpbibn terdbpbt ouitk yblm goyeitkj obnwb bsetieublmbl btbu iecgapgi bset ieublmbl aelmbcbak pelurulbl lkcbk. Bset ieublmbl btbu iecgapgibset ieublmbl dkturulibl lkcbklyb dbl ierumkbl pelurulbl lkcbk tecbn terhbdk hkib, dbl nblyb hkib,terdbpbt ouitk yblm goyeitkj aelmelbk pelurulbl lkcbk terseout seobmbk bikobt dbrk sbtu btbu ceoknperkstkwb yblm terhbdk setecbn pelmbiubl bwbc bset terseout (perkstkwb yblm aerumkibl), dbl perkstkwbyblm aerumkibl terseout oerdbapbi pbdb estkabsk brus ibs absb depbl btbs bset ieublmbl btbuiecgapgi bset ieublmbl yblm dbpbt dkestkabsk se`brb nbldbc.

    Velmneltkbl Velmbiubl

    k. Bset Ieublmbl

    Mrup aelmneltkibl pelmbiubl bset ieublmbl, hkib dbl nblyb hkib, nbi igltrbitubc ultui aelerkabbrus ibs yblm oerbsbc dbrk bset ieublmbl terseout oerbinkr9 btbu Mrup aeltrblsjer nbi ultuiaelerkab brus ibs yblm oerbsbc dbrk bset ieublmbl btbu aelblmmulm ckbokcktbs ultui aeaobybriblbrus ibs yblm dkterkab terseout se`brb pelun tblpb peluldbbl oerbrtk iepbdb pknbi ietkmb dk obwbniesepbibtbl pecepbsbl (pbss tnrgumn brrblmeaelt)9 dbl (b) Mrup tecbn aeltrblsjer se`brbsuostblskbc securun rkskig dbl abljbbt btbs bset, btbu (o) Mrup tkdbi aeltrblsjer abupul tkdbiaeakckik se`brb suostblskbc securun rkskig dbl abljbbt btbs bset, lbaul tecbn aeltrblsjerpelmeldbckbl btbs bset.

    Ietkib Mrup tecbn aeltrblsjer nbi ultui aelerkab brus ibs dbrk bset btbu tecbn aelbldbtblmblk

    iesepbibtbl pecepbsbl (pbss tnrgumn brrblmeaelt), dbl se`brb suostblskbc tkdbi aeltrblsjer dbltkdbi aeakckik securun rkskig dbl abljbbt btbs bset ieublmbl, abupul aeltrblsjer pelmeldbckbl btbsbset, bset terseout dkbiuk sehbun ieterckobtbl oeriecblhutbl Mrup ternbdbp bset ieublmbl terseout.

    Dbcba nbc, Mrup humb aelmbiuk ckbokcktbs teribkt. Bset yblm dktrblsjer dbl ckbokcktbs teribkt dkuiurdelmbl dbsbr yblm ael`eraklibl nbi dbl ckbokcktbs yblm abskn dkakckik Mrup.

    Ieterckobtbl oeriecblhutbl yblm oeroeltui peaoerkbl hbaklbl btbs bset yblm dktrblsjer dkuiur seoesbrhuacbn tereldbn dbrk huacbn ter`btbt bset dbl huacbn abiskabc dbrk peaobybrbl yblm dkterkab yblmaulmikl nbrus dkobybr ieaobck.

    kk. Ckbokcktbs Ieublmbl

    Ckbokcktbs ieublmbl dkneltkibl pelmbiubllyb ietkib ckbokcktbs yblm dktetbpibl dbcba igltrbi dkneltkiblbtbu dkobtbcibl btbu ibdbcubrsb.

    Ietkib ckbokcktbs ieublmbl sbbt klk dkmbltkibl delmbl yblm cbkl dbrk peaoerk pklhbabl yblm sbabdelmbl persybrbtbl yblm oeroedb se`brb suostblskbc, btbu agdkjkibsk se`brb suostblskbc btbsieteltubl ckbokcktbs ieublmbl yblm sbbt klk bdb, abib pertuibrbl btbu agdkjkibsk terseout dk`btbtseobmbk pelmnbpusbl ckbokcktbs ieublmbl bwbc dbl pelmbiubl ckbokcktbs ieublmbl obru, dbl secksknbltbrb lkcbk ter`btbt ckbokcktbs ieublmbl terseout dkbiuk dbcba cbpgrbl cbob rumk igaprenelskjiglsgckdbskbl.

  • 7/21/2019 LK Konsolidasian 30 September 2013

    22/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?6

    ?. KINTKPB_ IEOKHBIBL BIULTBLPK [BLM VELTKLM (cblhutbl)

    p. Velerbpbl Ptbldbr Biultblsk Ieublmbl (VPBI) dbl Klterpretbsk Ptbldbr Biultblsk Ieublmbl(KPBI) _evksk cbkl

    Oerkiut klk bdbcbn stbldbr biultblsk dbl klterpretbsk revksk yblm oercbiu ejeitkj pbdb tblmmbc2 Hblubrk ?62?, yblm tkdbi recevbl ternbdbp cbpgrbl ieublmbl iglsgckdbskbl8

    VPBI

    VPBI Lg. 2> (revksk ?626), Biultblsk dbl Vecbpgrbl Vrgmrba Abljbbt Vurlbibryb. VPBI Lg. ?> (revksk ?622), Biultblsk Igltrbi Bsurblsk Ierumkbl. VPBI Lg. 00 (revksk ?622), Bitkvktbs Velmupbsbl Cbpksbl Tblbn dbl Velmecgcbbl Cklmiulmbl

    Nkdup pbdb Vertbaoblmbl Uaua. VPBI Lg. 04 (revksk ?626), Igltrbi Iglstruisk. VPBI Lg. 0: (revksk ?622), Bsurblsk Igltrbi Bsurblsk Hkwb. VPBI Lg. 45 (revksk ?622), Vecbpgrbl Ieublmbl Grmblksbsk Lkrcbob. VPBI Lg. 50 (revksk ?626), Veaobybrbl Oerobsks Pbnba. VPBI Lg. :2, Biultblsk Nkobn Veaerkltbn dbl Velmulmibpbl Obltubl Veaerkltbn. VPBI Lg. :?, Igltrbi Bsurblsk. VPBI Lg. :0, Vecbpgrbl Ieublmbl dbcba Eiglgak Nkperkljcbsk. VPBI Lg. :4, Bitkvktbs Eispcgrbsk dbl Evbcubsk pbdb Vertbaoblmbl Puaoer Dbyb Aklerbc.

    KPBI

    KPBI Lg. 20, Ckldulm Lkcbk Klvestbsk Letg dbcba Iemkbtbl Usbnb Cubr Lemerk. KPBI Lg. 2:, Verhblhkbl Iglsesk Hbsb. KPBI Lg. 2>, Obltubl Veaerkltbn - Tkdbi Oerecbsk Ppeskjki delmbl Bitkvktbs Gperbsk. KPBI Lg. 2;, Velerbpbl Veldeibtbl Velybhkbl Ieaobck dbcba VPBI :08 Vecbpgrbl Ieublmbl

    dbcba Eiglgak Nkperkljcbsk. KPBI Lg. ?6, Vbhbi Velmnbskcbl - Veruobnbl dbcba Ptbtus Vbhbi Eltktbs btbu Vbrb Veaemblm

    Pbnbalyb.

    KPBI Lg. ??, Verhblhkbl Iglsesk Hbsb8 Velmulmibpbl. KPBI Lg. ?0, Pewb Gperbsk Klseltkj. KPBI Lg. ?4, Evbcubsk Puostblsk Oeoerbpb Trblsbisk yblm Aeckobtibl Pubtu Oeltui Cembc

    Pewb. KPBI Lg. ?:, Velkcbkbl Ucblm Derkvbtkj Aeceibt.

    VVPBI

    VVPBI Lg. =, Vel`boutbl VPBI Lg. 448 Biultblsk Bitkvktbs Velmeaoblmbl _ebc Estbt.

    VVPBI Lg. >, Vel`boutbl VPBI Lg. ?=8 Biultblsk Verigperbskbl. VVPBI Lg. ;, Vel`boutbl KPBI Lg. 58 Klterpretbsk btbs Vbr.24 VPBI Lg. 56 (2;;>) teltblm

    Vecbpgrbl Veruobnbl Lkcbk ]bhbr Klvestbsk Ejei dbcba Iecgapgi Tersedkb ultui Dkhubc.

    VVPBI Lg. 22, Vel`boutbl VPBI Lg. 0;8 Biultblsk Ierhb Pbab Gperbsk.

    0. VELMMULBBL VE_TKAOBLMBL, EPTKABPK, DBL BPUAPKVelyusulbl cbpgrbl ieublmbl iglsgckdbskbl Mrup aelmnbrusibl ablbheael ultui aeaoubtpertkaoblmbl, estkabsk, dbl bsuask yblm aeapelmbrunk huacbn yblm dkcbpgribl dbl pelmulmibpbl yblmteribkt, pbdb binkr perkgde pecbpgrbl. Ietkdbipbstkbl aelmelbk bsuask dbl estkabsk terseout dbpbtaelmbikobtibl pelyesubkbl abterkbc ternbdbp lkcbk ter`btbt pbdb bset dbl ckbokcktbs dbcba perkgdepecbpgrbl oerkiutlyb.

    Vertkaoblmbl

    Vertkaoblmbl oerkiut klk dkoubt gcen ablbheael dbcba rblmib pelerbpbl ieokhbibl biultblsk Mrup yblmaeakckik pelmbrun skmlkjkibl yblm dkbiuk dbcba cbpgrbl ieublmbl iglsgckdbskbl8

  • 7/21/2019 LK Konsolidasian 30 September 2013

    23/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?2

    0. VELMMULBBL VE_TKAOBLMBL, EPTKABPK, DBL BPUAPK (cblhutbl)

    Icbskjkibsk Klstruael ieublmbl

    Mrup aeletbpibl icbskjkibsk btbs bset dbl ckbokcktbs terteltu seobmbk bset dbl ckbokcktbs ieublmbl delmblpertkaoblmbl okcb dejklksk yblm dktetbpibl VPBI Lg. 55 (revksk ?622) terpelunk. Delmbl deakikbl, bsetieublmbl dbl ckbokcktbs ieublmbl dkbiuk sesubk delmbl ieokhbibl biultblsk Mrup sepertk dkulmibpibldbcba @btbtbl ?g.

    Velyksknbl btbs Velurulbl Lkcbk Vkutblm Usbnb

    Mrup aelmevbcubsk biul terteltu hkib terdbpbt kljgrabsk obnwb pecblmmbl yblm oersblmiutbl tkdbi dbpbtaeaelunk ckbokcktbs ieublmbllyb. Dbcba nbc terseout, Mrup aeapertkaoblmibl oerdbsbribl jbitb dblsktubsk yblm tersedkb, terabsui lbaul tkdbi terobtbs pbdb, hblmib wbitu nuoulmbl delmbl pecblmmbldbl stbtus iredkt dbrk pecblmmbl oerdbsbribl `btbtbl iredkt dbrk pknbi ietkmb dbl jbitgr pbsbr yblm tecbndkietbnuk, ultui ael`btbt prgvksk yblm speskjki btbs huacbn pkutblm pecblmmbl mulb aelmurblmk huacbnpkutblm yblm dknbrbpibl dbpbt dkterkab gcen Mrup. Vrgvksk yblm speskjki klk dkevbcubsk ieaobck dbldksesubkibl hkib tbaobnbl kljgrabsk yblm dkterkab aeapelmbrunk huacbn `bdblmbl pelurulbl lkcbkpkutblm. Lkcbk ter`btbt dbrk pkutblm usbnb Mrup seoecua pelyksknbl ultui pelurulbl lkcbk pbdb tblmmbc 06Pepteaoer ?620 dbl 02 Deseaoer ?62? bdbcbn seoesbr _p2.?46.=04.24= dbl _p 2.:0?.?:0.?>5(@btbtbl 5).

    Veleltubl Abtb Ublm Julmskglbc

    Abtb ublm julmskglbc Mrup bdbcbn abtb ublm dbrk cklmiulmbl eiglgak prkaer pbdb teapbt Mrupoergperbsk. Abtb ublm terseout bdbcbn abtb ublm yblm aeapelmbrunk peldbpbtbl dbl oeobl pgigipelhubcbl. Ablbheael Mrup aeleltuibl abtb ublm julmskglbc Mrup bdbcbn _upkbn.

    Estkabsk dbl Bsuask

    Bsuask utbab absb depbl dbl suaoer utbab estkabsk ietkdbipbstkbl cbkl pbdb tblmmbc pecbpgrbl yblmaeakckik rkskig skmlkjkibl obmk pelyesubkbl yblm abterkbc ternbdbp lkcbk ter`btbt bset dbl ckbokcktbs ultuiperkgde/tbnul oerkiutlyb dkulmibpibl dk obwbn klk. Mrup aeldbsbribl bsuask dbl estkabsk pbdbpbrbaeter yblm tersedkb pbdb sbbt cbpgrbl ieublmbl iglsgckdbskbl dksusul. Bsuask dbl sktubsk aelmelbkperieaoblmbl absb depbl aulmikl oeruobn bikobt peruobnbl pbsbr btbu sktubsk dk cubr ieldbck Mrup.Veruobnbl terseout dk`eraklibl dbcba bsuask teribkt pbdb sbbt terhbdklyb.

    Ckbokcktbs Kaobcbl Ierhb Ibrybwbl

    Veleltubl ckbokcktbs kaobcbl ierhb ibrybwbl Mrup oermbltulm pbdb peakcknbl bsuask yblm dkmulbibl gcenbitubrks kldepeldel dbl ablbheael Mrup dbcba aelmnktulm huacbn-huacbn terseout. Bsuask terseoutterabsui bltbrb cbkl, tklmibt dksigltg, tklmibt ielbkibl mbhk, tklmibt pelmuldurbl dkrk ibrybwbl tbnulbl,tklmibt agrtbcktbs dbl uskb pelskul. Nbskc bitubc yblm oeroedb dbrk bsuask yblm dktetbpibl Mrup yblm

    aeakckik pelmbrun ceokn dbrk 26% ckbokcktbs kaobcbl ierhb pbstk, dktblmmunibl dbl dkbagrtksbsk se`brb mbrkscurus secbab rbtb-rbtb sksb absb ierhb ibrybwbl. Peaeltbrb Mrup oerieybiklbl obnwb bsuask terseoutbdbcbn wbhbr dbl sesubk, peroedbbl skmlkjkibl pbdb nbskc bitubc btbu peruobnbl skmlkjkibl dbcba bsuaskyblm dktetbpibl Mrup dbpbt aeapelmbrunk se`brb abterkbc. Lkcbk ter`btbt btbs estkabsk ckbokcktbs kaobcblierhb Mrup pbdb tblmmbc 06 Pepteaoer ?620 seoesbr _p. 4.400.05?.04:,- dbl 02 Deseaoer ?62?seoesbr _p 0.5;?.2;2.>4:,- (@btbtbl 2;).

  • 7/21/2019 LK Konsolidasian 30 September 2013

    24/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ??

    0. VELMMULBBL VE_TKAOBLMBL, EPTKABPK, DBL BPUAPK (cblhutbl)

    Estkabsk dbl Bsuask (cblhutbl)

    Velyusutbl Bset Tetbp

    Oeobl pergcenbl bset tetbp dksusutibl delmbl aelmmulbibl aetgde mbrks curus oerdbsbribl tbiskrblabsb abljbbt eiglgakslyb. Ablbheael aelmestkabsk absb abljbbt eiglgaks bset tetbp bltbrb 4sbapbk delmbl ?6 tbnul. Klk bdbcbn uaur yblm se`brb uaua dknbrbpibl dbcba kldustrk dk ablb Mrupaelhbcblibl okslkslyb. Lkcbk ter`btbt letg btbs bset tetbp Mrup pbdb tblmmbc 06 Pepteaoer ?620 dbl 02Deseaoer ?62? bdbcbn seoesbr _p ?>:.5:;.??4.?;6 dbl _p ?>;.=;>.2;;.>:= (@btbtbl =).

    Klstruael Ieublmbl

    Mrup ael`btbt bset dbl ckbokcktbs ieublmbl terteltu pbdb lkcbk wbhbr, yblm aelmnbrusibl pelmmulbblestkabsk biultblsk. Peaeltbrb igapglel skmlkjkibl btbs pelmuiurbl lkcbk wbhbr dkteltuibl aelmmulbiblouitk goyeitkj yblm dbpbt dkverkjkibsk, huacbn peruobnbl lkcbk wbhbr dbpbt oeroedb okcb Mrup aelmmulbibl

    aetgdgcgmk pelkcbkbl yblm oeroedb. Veruobnbl lkcbk wbhbr bset dbl ckbokcktbs ieublmbl terseout dbpbtaeapelmbrunk se`brb cblmsulm cbob btbu rumk Mrup.

    4. IBP DBL PETB_B IBP

    Biul klk terdkrk dbrk8

    06 Pep ?620 02 Des ?62?

    Ibs_upkbn 4:.64=.:>0 :4.0>4.:06UP$ 2.;?:,:; 8 ?620, :>6,?5 8 ?62?) ??.0=4.:;> ?2.>2=.?=:Huacbn ibs :>.4??.0>2 >:.?62.;6:

    Obli_upkbn@ktkobli, LB. 5??.26;.??= 44=.0;=.2?6VT Obli Dblbagl Toi 2.54=.>44.5;? 2.?0:.060.=;2VT Obli Abldkrk (Verserg) Toi >2:.66=.=5; 2.?0?.42:.52>VT Obli @eltrbc Bskb Toi :0;.6:>.::? 2.:4;.?6:.?:;VT Obli @KAO Lkbmb =0.0=2.00? -VT Obli Vblkl Toi 0.422.460 4.222.2?>

    Dgccbr Baerkib Perkibt

    @ktkobli, LB. (UP$ 2;.;;;,4> 8 ?620) ?0?.?50.;:2 -VT Obli @KAO Lkbmb (UP$ 4.524.00 8 ?620)VT Obli Abldkrk (Verserg) Toi

    (UP$ 25>.4:;,=; 8 ?620 dbl UP$ ?;.0;;.4?8 ?62?)

    5?.4?4.;242.>46.06;.:=2

    -?>4.?;?.0;?

    VT Obli Dblbagl (UP$ 5;.=6:,?? 8 ?620 dbl UP$20.2>>,=> 8 ?62?) :;?.==2.?;2 ?>6.?=5.525

    :.42;.5=?.>2? 5.204.66?.=00

    DepgsktgObli Abldkrk - ?.266.666.666

    Huacbn ibs dbl setbrb ibs :.4>=.;;5.2;0 =.0?6.?64.:0;

  • 7/21/2019 LK Konsolidasian 30 September 2013

    25/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?0

    Depgsktg aerupbibl depgsktg oerhblmib yblm dkteapbtibl pbdb VT Obli Abldkrk (Verserg) Toi bdbcbnseoesbr _p. ?.266.666.666,- delmbl tklmibt suiu oulmb depgsktg oeriksbr bltbrb 4,?5% 4,56%absklm-absklm ultui tbnul ?62?.

    5. VKUTBLM UPBNB

    Biul klk terdkrk dbrk8

    06 Pep ?620 02 Des ?62?

    b. Oerdbsbribl cblmmblbl

    Vrgyei Veaerkltbn 26.6;?.:25.2:4 26.4??.0:6.6;4

    Dkstrkoutgr 20>.>20.65:.64? 2;5.;?=.2:0.?65

    Vknbi Ietkmb ??.2;?.066.?05 ?5.:54.=42.>==Dgccbr Baerkib Perkibt

    UP$ 2.;2?.:40 8 ?620 dbl UP$ 2.?4>.=5= 8 ?62? ??.?22.52>.;00 2?.6=5.4>6.2;6

    Huacbn 2;0.06;.4;6.0=4 ?44.6=;.=45.0::Estkabsk pelurulbl lkcbk pkutblm (2.?46.=04.24=) (2.:0?.?:0.?>5 )

    HuacbnOerskn 2;?.6:>.=5:.??= ?4?.44=.4>?.6>2

    o. Oerdbsbribl uaur pkutblm (nbrk)

    206 nbrk 2:?.042.>==.;>? ?2=.42>.=>6.=5202;6 nbrk 20.>>2.62=.6;; 26.0;6.45?.:42< ;2 nbrk 2=.6>:.5;5.?;0 2:.?=6.522.;=4

    Huacbn Vkutblm Usbnb 2;0.06;.4;6.0=4 ?44.6=;.=45.0::Estkabsk pelurulbl lkcbk pkutblm (2.?46.=04.24=) (2.:0?.?:0.?>5))

    HuacbnOerskn 2;?.6:>.=5:.??= ?4?.44=.4>?.6>2

    Peobmkbl pkutblm usbnb dkmulbibl seobmbk hbaklbl btbs pklhbabl yblm dkpergcen dbrk VT ObliDblbagl, Toi. Dbl @ktkobli L.B (cknbt @btbtbl >).

    Ablbheael oerpeldbpbt obnwb pelyksknbl pkutblm rbmu-rbmu btbs pkutblm usbnb bdbcbn aeabdbk ultuiaelutup ierumkbl yblm aulmikl tkaouc dbrk tkdbi tertbmknlyb pkutblm usbnb terseout.

    :. VE_PEDKBBL

    Biul klk terdkrk dbrk806 Pep ?620 02 Des ?62?

    Obnbl hbdk (@btbtbl 2:) 22:.;:2.4??.460 242.2:?.?6>.6:;Obnbl obiu 2;.0>5.:?5.;>> 2;.:66.664.65=Obrblm dbcba prgses (@btbtbl 2:) 26.?50.2=6.::2 26.>5?.=4=.4;?Obnbl peaobltu dbl cbkl-cbkl 522.525.255 0;>.5;;.:>?

    Huacbn 24=.222.=04.?6= 2=?.620.55;.066

  • 7/21/2019 LK Konsolidasian 30 September 2013

    26/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?4

    :. VE_PEDKBBL (cblhutbl)Vbdb tblmmbc 02 Deseaoer ?62?, persedkbbl tecbn dkbsurblskibl ternbdbp reskig ierumkbl bikobtieobibrbl dbl reskig cbkllyb delmbl lkcbk pertblmmulmbl seoesbr _p 2>>.666.666.666,-.

    Oerdbsbribl nbskc pelecbbnbl ternbdbp igldksk persedkbbl tblmmbc 06 Pepteaoer ?620 dbl 02Deseaoer ?62? ablbheael oerpeldbpbt obnwb pelyksknbl ultui persedkbbl usblm tkdbi dkpercuibl.

    =. BPET TETBV06 Pepteaoer ?620

    PbcdgBwbc

    Velbaobnbl/_eicbskjkibsk

    Velmurblmbl/_eicbskjkibsk

    PbcdgBinkr

    Nbrmb VergcenblTblbn 244.:00.2:0.666 - - 244.:00.2:0.666Oblmulbl dbl prbsbrblb >>.>2=.=:4.?0> :=:.566.666 - >;.4;4.?:4.?0>Aeskl dbl perbcbtbl ?2>.4;>.44:.;25 =.55?.;=>.522 2.>60.5?0.666 ??4.?4=.;6?.4?:Bcbt-bcbt pelmblmiutbl :.04>.>54.?62 >4;.=;6.666 - =.2;>.:44.?62Verbogtbl ibltgr ;.>6;.02;.;5> >4=.46:.56> 206.426.666 26.5?:.02:.4::

    Huacbn 4:>.26=.54>.02? ;.;?:.:=5.62; 2.;00.;00.666 4=:.266.?;6.002

    Biuaucbsk VelyusutblOblmulbl dblprb sbrblb 06.62>.=??.5?: 0.25?.652.5;= - 00.2=6.==4.2?0Aeskl dbl perbcbtbl 20>.46;.2:5.24: =.>?4.2>0.;0= =?;.;=4.020 245.560.0=4.==6Bcbt-bcbt pelmblmiutbl 0.46?.040.;:5 ===.?22.=:? - 4.2=;.555.=?=Verbogtbl ibltgr :.4=;.2?2.>6> 2;>.?0;.:20 - :.:==.0:2.4?2

    Huacbn 2=>.06;.050.445 22.;52.:>:.;6; =?;.;=4.020 2>;.502.6::.642

    Lkcbk Ouiu ?>;.=;>.2;4.>:= ?>:.5:;.??4.?;6

    02 Deseaoer ?62?

    PbcdgBwbc

    Velbaobnbl/_eicbskjkibsk

    Velmurblmbl/_eicbskjkibsk

    PbcdgBinkr

    Nbrmb VergcenblTblbn 244.:00.2:0.666 - - 244.:00.2:0.666Oblmulbl dbl prbsbrblb >:.0??.=:;.?0> ?.4;4.;;5.666 - >>.>2=.=:4.?0>Aeskl dbl perbcbtbl ?60.>60.>0>.6;0 24.:;4.:6>.>?? - ?2>.4;>.44:.;25Bcbt-bcbt pelmblmiutbl 5.45;.6==.652 >>;.===.256 - :.04>.>54.?62Verbogtbl ibltgr =.?40.5?4.4;> 0.6?5.50?.5?0 45;.=0=.6:0 ;.>6;.02;.;5>

    Huacbn 44=.4:?.0=2.>>6 ?2.264.;20.4;5 45;.=0=.6:0 4:>.26=.54>.02?

    Biuaucbsk VelyusutblOblmulbl dbl prbsbrblb ?5.>60.665.40: 4.?25.=2=.6;6 - 06.62>.=??.5?:Aeskl dbl perbcbtbl 202.44>.2:2.=>4 :.;:2.660.0:6 - 20>.46;.2:5.24:Bcbt-bcbt pelmblmiutbl ?.:6?.5;2.4>= =;;.=5?.4=> - 0.46?.040.;:5Verbogtbl ibltgr 5.42:.666.==0 2.5??.>5>.266 45;.=0=.6:0 :.4=;.2?2.>6>

    Huacbn 2:5.?:;.=5;.4>6 20.4;;.002.6?> 45;.=0=.6:0 2=>.06;.050.445

    Lkcbk Ouiu ?>?.2;?.:2?.466 ?>;.=;>.2;4.>:=

  • 7/21/2019 LK Konsolidasian 30 September 2013

    27/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?5

    =. BPET TETBV (Cblhutbl)

    Oeobl pelyusutbl dkbcgibskibl seobmbk oerkiut8

    06 Pep ?620 02 Des ?62?

    Oeobl pgigi pelhubcbl (@btbtbl 2:) 22.?>:.?:=.0:? 26.:6:.?::.?4:Oeobl uaua dbl daklkstrbsk (@btbtbl 2=) ::5.42;.54= ?.>;0.6:4.=>?

    Huacbn 22.;52.:>:.;6; 20.4;;.002.6?>

    Vbdb tblmmbc 06 Pepteaoer ?620 dbl 02 Deseaoer ?62?, bset tetbp, ie`ubck tblbn dkbsurblskiblternbdbp rkskig ieobibrbl dbl rkskig cbkllyb oerdbsbribl subtu pbiet pgcks terteltu delmbl lkcbkpertblmmulmbl seoesbr _p ??;.05:.666.666,-. Ablbheael oerpeldbpbt obnwb lkcbk pertblmmulmblterseout `uiup ultui aelutup ieaulmiklbl ierumkbl ternbdbp reskig-reskig terseout.

    >. NUTBLM OBLI

    06 Pep ?620 02 Des ?62?

    VT Obli Dblbagl Kldgleskb, Toi >=.666.666.666 ;5.566.666.666@ktkobli, LB ?4.5=6.:>2.62> 46.;>6.005.046

    Huacbn 222.5=6.:>2.62> 20:.4>6.005.046

    Oerdbsbribl perhblhkbl peruobnbl ternbdbp perhblhkbl iredkt Lg.?;0/VV/GTJ/@OD7^KK/?622, tblmmbc 24Deseaoer ?622, seobmbkablb ieaudkbl tecbn dkperpblhblm gcen perhblhkbl perpblhblmbl ternbdbpperhblhkbl iredkt Lg.2>2/VVLI/GTJ/@OD/^/?622, tblmmbc ?0 Gitgoer ?62?, VT Obli Dblbagl KldgleskbToi tecbn aeaoerkibl jbskcktbs pklhbabl oerupb jbskcktbs Galkous Trbde Jklbl`e delmbl huacbn pgigisetklmmk-tklmmklyb _p.266.666.666.666,- (serbtus akckbr rupkbn) dkablb dkdbcbalyb terabsui peaoerkbljbskcktbs Gpel B``gult Jklbl`klm seoesbr _p.;5.666.666.666,-. Puiu oulmb ternbdbp jbskcktbsGBJ 1 0% + @gst Gj Juld dbrk VT Obli Dblbagl Toi.

    Bdbpul hbaklbl btbs jbcktktbs dbrk VT Obli Dblbagl terseout bdbcbn8

    2. Vkutblm dbmblm yblm dkserbnibl pbdb sbbt perkgde pelbrkibl jbskcktbs GBJ.?. Aeskl-aeskl terabsui aeskl _J Iboec0. Versedkbbl obrblm4. Dblb Verusbnbbl dk reielklm gperbskglbc Obli Dblbagl Kldgleskb.

    @ktkobli L.B tecbn aeaoerkibl jbskcktbs Iredkt Trbde Jklbl`klm Galkous Ckle sbapbk delmbl_p.42.566.666.666. Puiu oulmb ternbdbp jbskcktbs terseout bdbcbn ?,5%.+ @gsj Gj Juld dbrk @ktkobli.

    Bdbpul hbaklbllyb bdbcbn82. Tblbn dbl oblmulbl delmbl PNMO Lg.22:, yblm tercetbi dk hbcbl _bwb Mkrblm Lg.5, Hbibrtb Tkaur?. Vkutblm dbmblm selkcbk _p.06.666.666.666

  • 7/21/2019 LK Konsolidasian 30 September 2013

    28/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?:

    ;. NUTBLM UPBNB

    Biul klk aerupbibl ckbokcktbs yblm tkaouc terutbab btbs peaoeckbl persedkbbl delmbl rkl`kbl seobmbkoerkiut8

    06 Pep ?620 02 Des ?62?

    Vknbi OerecbskVT Pu`b`g Toi 2??.?52.:6=.552 4.?42.4=4.?0;VT PVCV 2?.>>6.4;6.;04 25.:50.2>>.?54VT PVCP ?.?56.6>5.?:5 2.;5?.=;:.;;0

    Huacbn 20=.0>?.2>0.=56 ?2.>4=.45;.4>:

    Dgccbr Baerkib PerkibtVT Pu`b`g Toi (UP$ =.2?4.0>=,?5 8 ?620 dbl UP$?5.?:6.:4; 8?62?) >?.=05.56;.2>= ?44.?=6.4=5.>02VT PVCV (UP$ ?=.266 8 ?620 dbl UP$. ??:.0>6 8 ?62?) 024.=2?.066 ?.2>;.6;4.5;;

    Huacbn >0.656.??2.4>= ?4:.45;.5=6.406

    Huacbn nutblm iepbdb pknbi oerecbsk ??6.40?.465.?0= ?:>.06=.6?;.;2:

    Vknbi ietkmb

    Cgibc ?6.404.=??.5>; 2?.260.:;6.200Dgccbr Baerkib Perkibt(UP$ 46.026.>? 8 ?620 dbl UP$ 52.;?? 8?62?) 4:>.2?;.50? 56?.6>5.=46

    Huacbn pknbi ietkmb ?6.;6?.>5?.2?2 2?.:65.==5.>=0

    Huacbn nutblm usbnb ?42.005.?5=.05> ?>6.;2?.>65.=>;

    Nutblm usbnb pknbi oerecbsk pbdb tblmmbc 06 Peptealoer ?620 dbl 02 Deseaoer ?62? absklm-absklmbdbcbn seoesbr ;2.06% dbl ;5,52% dbrk huacbn nutblm usbnb Verusbnbbl.

    26. VE_VBHBIBL

    b. Nutblm pbhbi

    Biul klk terdkrk dbrk8

    06 Pep ?620 02 Des ?62?VerusbnbblVbhbi pelmnbskcbl8

    Vbsbc ?2 :0.=:;.;0= 5?.=06.:>5Vbsbc ?0 26.:66.=0> ;4.?>=.450Vbsbc ?; - 0.>>6.?4?.?:2Vbsbc 4 (?) - ?.66>.666

    Vbhbi pertbaobnbl lkcbk - 2.2>4.4?4.=;=

    Huacbn =4.0=6.:=5 5.?20.:;0.2;:

  • 7/21/2019 LK Konsolidasian 30 September 2013

    29/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?=

    26. VE_VBHBIBL (Cblhutbl)

    Eltktbs blbi

    Vbsbc ?2 - 24.>0=.>52Huacbn =4.0=6.:=5 5.??>.502.64=

    o. Oeobl (abljbbt) pbhbi pelmnbskcbl

    06 Pep ?620 02 Des ?62?

    Vbhbi iklk ?.;2;.?==.6=: >.::?.5=2.=56Vbhbi tblmmunbl 462.506.?;0 (4;6.646.52:)

    Huacbn 0.0?6.>6=.0:; >.2=?.502.?04

    `. _eiglskckbsk bltbrb cbob seoecua oeobl pbhbi pelmnbskcbl sesubk delmbl cbpgrbl cbob rumkigaprenelskj iglsgckdbskbl dbl cbob ielb pbhbi ultui tbnul-tbnul yblm oerbinkr pbdb tblmmbc 06Pepteaoer ?620 dbl 02 Deseaoer ?62? bdbcbn seobmbk oerkiut8

    06 Pep ?620 02 Des ?62?

    Cbob iglsgckdbskbl seoecua pbhbi pelmnbskcbl 2?.2;0.6:?.6=? 0?.665.:6;.=2?Cbob blbi perusbnbbl seoecua pbhbipelmnbskcbl (?.250.=02.6>4) (?.5=?.550.6=;)

    Huacbn 26.60;.006.;>> ?;.400.65:.:00

    Oedb teapgrer8Velyusutbl dbl bagrtksbsk 5??.2>;.;;0 >;4.6:5.56?Velyksknbl kaobcbl ierhb - ;>:.0>=.252

    Bagrtksbsk oeobl tblmmunbl 5;.=>?.65; =;.=6;.42?

    Huacbn oedb teapgrer 5>2.;=?.65? 2.;:6.2:?.6:5

    Oedb tetbp8Puaoblmbl 442.?>;.054 2.66=.:55.>4=_epreseltbsk dbl hbaubl 5;2.06=.5:6 ?65.=60.6:?

    Okbyb ieldbrbbl ?.;56.>5? 26=.54;.>;2Oeobl Veaecknbrbbl ?.>5=.20: 2.04;.:4>.5?>Vgs dbl teceigaulkibsk 2=.466.0:? 256.6:0.220Oeobl cbkl-cbkl - 40:.44>.564

    Huacbn oedb tetbp 2.655.>65.?:4 0.?5=.6:>.;45

    Tbiskrbl Cbob Ielb VbhbiTbnul Oerhbcbl 22.:==.26>.064 04.:56.?>=.:40

  • 7/21/2019 LK Konsolidasian 30 September 2013

    30/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?>

    26. VE_VBHBIBL (Cblhutbl)

    06 Pep ?620 02 Des ?62?

    Tbiskrbl ielb pbhbi (dkoucbtibl) 22.:==.26>.064 04.:56.?>=.666Oeobl pbhbi pelmnbskcbl ?.;2;.?==.6=: >.::?.5=2.=56Vbhbi pelmnbskcbl dkobybr dkauib (4.0:6.6=?.20?) ( (4.=>?.0?;.4>;))

    Huacbn nutblm pbhbi pelmnbskcbl pbsbc ?; (2.446.=;5.65:) 0.>>6.?4?.?:2

    d. Oeobl Vbhbi Tblmmunbl

    _kl`kbl dbrk bsset (ckbokcktbs) pbhbi tblmmunbl bdbcbn seobmbk oerkiut8

    06 Hulk ?620 02 Des ?62?

    Pbcdg bwbc bset (ckbokcktbs) pbhbi tblmmunbl ( 20.6=5.;?0.>45) ( 26.?05.204.650)Bset tetbp 206.54=.4;> ( 2.?4:.;00.=4=)Oeobl dktblmmunibl 24.;45.525 ( 4>4.0;?.2:4 )Ckbokcktbs kaobcbl ierhb ;>6.6>2.600 ( 2.26;.4:0.>>6 )

    Ckbokcktbs Vbhbi Tblmmunbl ( 22.;56.04;.=;;) ( 20.6=5.;?0.>45 )

    Eltktbs BlbiBset pbhbi tblmmunbl 2.6;=.0>5.>46 -

    22. OKB[B [BLM ABPKN NB_UP DK OB[B_

    Biul klk terdkrk dbrk806 Pep ?620 02 Des ?62?

    Okbyb oulmb pklhbabl 5.>0=.5>;.?6> 0.?:;.0;=.2?:Devkdel ?.>:=.=50.644 2.=>;.46;.;46Okbyb gperbskglbc ngtec 2.;?6.?;2.>6: =;:.>66.;;;TN_ dbl Oglus >:2.004.:4= ?0:.?=6.>06Ckstrki VCL 0=2.:5>.4;= -Cbkl-cbkl ?;=.:?0.2:4 42:.6=4.0>>Huacbn 2?.25:.?56.0:: :.56=.;50.?>0

    2?. UBLM AUIB VECBLMMBL

    Biul klk aerupbibl ublm auib btbs peaoeckbl iepbdb pknbi Verusbnbbl delmbl rkl`kbl seobmbkoerkiut8

    06 Pep ?620 02 Des ?62?

    Dkstrkoutgr :.;46.550.;;5 :.5;5.604.=55Vknbi Ietkmb 2.4=4.2=?.404 2.0=0.46?.52>Veaerkltbn - ?.>0;.;22.506

    Huacbn >.424.=?:.4?; 26.>6>.04>.>60

  • 7/21/2019 LK Konsolidasian 30 September 2013

    31/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    ?;

    20. AGDBC PBNBA

    06 Pepteaoer ?620

    Lbab peaemblm sbnba

    Huacbn PbnbaDkteapbtibl dbl

    Dksetgr

    VerseltbseIepeakckibl

    %

    HuacbnAgdbc Pbnba

    _p

    Pbnba serk BAbsybrbibt (absklm-absklm delmbl

    iepeakckibl 3 5%) 5:.666.666 5,66 50.;?>.666.666Huacbn sbnba serk B 5:.666.666 5,66 50.;?>.666.666

    Pbnba Perk OBcpnb @bpktbc Bmelts Ctd ?66.666.666 2=,>: ?;.:66.666.666Vb`kjk` Eckte Mrgup Ckakted 2>6.666.666 2:,6= ?:.:46.666.666VT Tutucbl Puiab 2=6.666.666 25,2> ?5.2:6.666.666VT Erdnkib Eckt 26=.;?4.566 ;,:4 25.;=?.>?:.666Erwkl Puryg _bnbrhg 266.666.666 >,;0 24.>66.666.666

    VT Pkobce` 266.666.666 >,;0 24.>66.666.666Puryb Bdkwkhbyb P. =2.=:5.?66 :,42 26.:?2.?4;.:66OVVL* :;.>>?.466 :,?4 26.04?.5;5.?66Absybrbibt (absklm-absklm delmbl

    iepeakckibl 3 5%) :4.4?=.;66 5,=5 ;.505.0?;.?66

    Huacbn sbnba serk O 2.6:4.666.666 ;5,66 25=.4=?.666.666

    Huacbn sbnba serk B dbl serk O 2.2?6.666.666 266,66 ?22.466.666.666

    02 Deseaoer ?62?

    Lbab peaemblm sbnba

    Huacbn Pbnba

    Dkteapbtibl dblDksetgr

    Verseltbse

    Iepeakckibl%

    Huacbn

    Agdbc Pbnba_p

    Pbnba serk BAbsybrbibt (absklm-absklm delmbl

    iepeakckibl 3 5%) 5:.666.666 5,66 50.;?>.666.666Huacbn sbnba serk B 5:.666.666 5,66 50.;?>.666.666

    Pbnba serk OBcpnb @bpktbc Bmelts Ctd ?66.666.666 2=,>: ?;.:66.666.666Vb`kjk` Eckte Mrgup Ckakted 2>6.666.666 2:,6= ?:.:46.666.666VT Tutucbl Puiab 2=6.666.666 25,2> ?5.2:6.666.666VT Erdnkib Eckt 22:.;?4.566 26.44 2=.064.>?:.666VT Pkobce` 266.666.666 >,;0 24.>66.666.666Erwkl Puryg _bnbrhg 266.666.666 >,;0 24.>66.666.666

    Puryb Bdkwkhbyb P =2.=:5.?66 :,42 26.:?2.?4;.:66OVVL* :;.>>?.466 :,?4 26.04?.5;5.?66Absybrbibt (absklm-absklm delmbl

    iepeakckibl 3 5%) 55.4?=.;66 4,;5 >.?60.0?;.?66

    Huacbn sbnba serk O 2.6:4.666.666 ;5,66 25=.4=?.666.666

    Huacbn sbnba serk B dbl serk O 2.2?6.666.666 266,66 ?22.466.666.666

  • 7/21/2019 LK Konsolidasian 30 September 2013

    32/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    06

    20. AGDBC PBNBA(Cblhutbl)

    Vbdb tblmmbc 02 Aek ?66=, Verusbnbbl aecbiuibl iubsk-regrmblksbsk, dkablb dbapbi dbrk iubsk-regrmblksbsk klk bdbcbn pelmurblmbl agdbc dbsbr, agdbc dkteapbtibl dbl dksetgr pelun dbl pelurulbllkcbk lgaklbc sbnba setecbn eckaklbsk dbrk seckskn pelkcbkbl bset dbl Ckbokcktbs, seckskn pelkcbkbl ieaobckbset tetbp _p 5?.:26 Hutb dkmboulm delmbl seckskn pelkcbkbl ieaobck bset tetbp _p >5.4?5 Hutb dbl

    Bmkg sbnba seoesbr _p 24=.;?: Hutb oecua `uiup ultui aelutupk huacbn dejkskt seoesbr _p 0?:.5>>Hutb. Bikobt ieiurblmbl klk, eckaklbsk secblhutlyb bdbcbn aelmmulbibl agdbc dksetgr dbl agdbcdkteapbtibl bikobtlyb lkcbk absklm-absklm sbnba terdecusk seoesbr _p 0= dkablb lkcbk sbnba serk Bturul dbrk _p 2.666 aelhbdk _p ;:0 seaeltbrb lkcbk sbnbl serk O perceaobr turul dbrk _p 2>5 aelhbdk _p24>, pelurulbl terseout aelyksbibl _p >00 Hutb dbl dk`btbt seobmbk biul bmkg sbnba (cknbt @btbtbl25). Oerdbsbribl Bitb Lgtbrks Lg.20 dbrk Cegckl Hbybybltk, P.N., tblmmbc ?> Deseaoer ?66=, pbrbpeaemblm sbnba aelyetuhuk iubsk-regrmblksbsk, dbl pelmurblmbl agdbc dbsbr, agdbc dkteapbtibl dbldksetgr sertb pelurulbl lkcbk lgaklbc sbnba senuoulmbl delmbl iubsk-regrmblksbsk. Pbapbk delmbltblmmbc cbpgrbl budktgr kldepeldel, Bitb peruobnbl terseout sudbn aeldbpbt persetuhubl dbrk AelterkNuiua dbl Nbi Bsbsk Abluskb delmbl surbt ieputusbl lgagr8 BNU-6?266.BN.62.6?.Tbnul ?66> pbdbtblmmbc 2: Hblubrk ?66>.

    24. BMKG PBNBA

    Biul klk aerupbibl bmkg sbnba oerbsbc dbrk pelbwbrbl perdblb yblm dkcbiuibl pbdb tbnul 2;;?seoesbr _p 2.566.666.666, dktbaobn peroedbbl nbrmb pecbisblbbl iglversk nutblm delmbl lgaklbcsbnba seoesbr _p 24:.4?:.254.2;:, seobmbk bikobt iesepbibtbl restruiturksbsk pbdb tbnul ?662.

    Vbdb tblmmbc 02 Aek ?66=, bmkg sbnba klk dkeckaklbsk ie biul seckskn pelkcbkbl bset dbl Ckbokcktbs yblmdkmulbibl ultui aelmnbpus dejkskt pbdb tblmmbc 02 Aek ?66= dbcba nuoulmbllyb delmbl iubsk-regrmblksbsk (cknbt @btbtbl ?6 dbl ?5).

    25. VELHUBCBL

    _kl`kbl pelhubcbl oerskn bdbcbn seobmbk oerkiut806 Pep ?620 06 Pep ?62?

    Iboec ckstrki =64.=;?.644.;;> :=;.0?;.?26.64>Iboec tecepgl ?=.0:4.46=.5?2 0?.=45.0=;.04=Veldbpbtbl hbsb ngtec >.;24.65:.4>= :.>:;.??2.2>2

    Huacbn =42.6=6.56;.66: =2>.;40.>26.5=:

    _kl`kbl peaoeck yblm aeceoknk 26% dbrk pelhubcbl oerskn bdbcbn seobmbk oerkiut8

    06 Pep ?620 06 Pep ?62?Huacbn % Huacbn %

    VT Pklbr Obru Tetbp Bmulm ?>2.?=:.;::.=2; 42.?5 ?:6.>>6.060.02? 0=.66VT @birb Ckab ?2;.>:?.24>.0;: 0?.?5 ?6:.2?5.>;>.0;= ?;.66VT Verusbnbbl Ckstrki Lembrb - ;5.:?2.;=4.=06 20.66

    Huacbn 562.20;.225.225 =0.56 5:?.:?>.2=:.4;; =;.66

  • 7/21/2019 LK Konsolidasian 30 September 2013

    33/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubck Dklybtbibl Cbkl)

    02

    2:. OEOBL VGIGI VELHUBCBL

    _kl`kbl oeobl pgigi pelhubcbl bdbcbn seobmbk oerkiut806 Pep ?620 06 Pep ?62?

    Obnbl obiu yblm dkmulbibl 5:6.2:5.46?.:0= 5>;.:65.4:2.25=

    Telbmb ierhb cblmsulm >.2=4.20;.>4> =.504.24?.66;Oeobl pborkibsk

    Velyusutbl (@btbtbl =) 22.?>:.?:=.0:? ;.?5:.=0=.>2:Veabibkbl obnbl nbspec =.;;2.;>5.266 =.50=.04;.456Verobkibl dbl peaecknbrbbl 4.;60.>44.02; 5.4>4.0>:.;44Ckstrki, sgcbr dbl bkr 4.;66.=5=.40= 5.0?>.0:=.6?;Iepercubl ngtec ?.4?0.:4=.:=0 2.5;;.>65.?=?Vercelmibpbl pborki ?.6;:.6=0.;>? 2.;;;.=54.??>Velmblmiutbl 2.604.>?0.464 ?.;4:.44?.50:Obnbl peaobltu >:6.>4>.?;2 >;5.>=6.06;

    Cbkl-cbkl ?>2.2>4.6>2 :=0.:56.:?>

    40.;50.5=2.4;= 40.?5:.56:.??2

    Huacbn oeobl prgduisk :64.22>.;=4.204 :0?.>:2.;:=.0=>

    Versedkbbl obrblm dbcba prgsesVbdb bwbc perkgde (@btbtbl :) 26.>5?.=4=.4;2 4.=:=.62;.;:>Vbdb binkr perkgde (@btbtbl :) (26.?50.2=6.::2) (25.;;4.;;5.2??)

    Oeobl Vgigi Vrgduisk :64.=2>.556.;:4 :?2.:00.;;?.??4

    Versedkbbl obrblm hbdk

    Vbdb bwbc perkgde (@btbtbl :) 242.2:?.?6>.6:; >:.06;.>>0.5::Veaoeckbl 46.;66.200.4;0 ;2.4;=.4::.4:4Vbdb binkr perkgde (@btbtbl :) ( 22:.;:2.4??.460 ) ( 24=.?=0.0:?.5>2)

    Huacbn ::;.>2;.4=6.2?0 :5?.2:=.;=;.:=0

    _kl`kbl peaoeckbl yblm aeceoknk 26% dbrk peaoeckbl oerskn perusbnbbl bdbcbn seobmbk oerkiut8

    06 Pepteaoer ?620 06 Pepteaoer ?62?

    Huacbn % Huacbn %

    VT Pu`b`g Toi 4>>.>>;.>=0.4;? >6.6; 560.250.>=0.?>2 =?.66

    VT Petkb Vrbtbab Cestbrk :4.?06.560.:6? 26.5? -

    Huacbn 550.2?6.0==.6;4 ;6.:2 560.250.>=0.?>2 =?.66

    Zgcuae peaoeckbl yblm teroesbr bdbcbn peaoeckbl iepbdb VT Pu`b`g terdkrk dbrk :.42:.:52 im btbuseoesbr _p. 4=0.:?;.2=6.=2>,- dbl ?.:42.2:6 aeter btbu seoesbr _p. 25.>?;.6:6.666,-

  • 7/21/2019 LK Konsolidasian 30 September 2013

    34/39

    VT IBOECKLDG AU_LK Toi. DBL ELTKTBP BLBI@BTBTBL BTBP CBVG_BL IEUBLMBL IGLPGCKDBPKBL

    06 PEVTEAOE_ ?620DELMBL BLMIB VE_OBLDKLMBL 02 DEPEAOE_ ?62? DBL PEVTEAOE_ ?62?

    (Dksbhkibl Dbcba _upkbn, Ie`ubc