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Catatan/ Notes 2010 2009 LIABILITIES AND SHAREHOLDERS' EQUITY KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman bank jangka pendek Hutang usaha - Pihak ketiga Hutang pajak Hutang lain-lain Biaya masih harus dibayar Uang muka penjualan Bagian kewajiban jangka panjang yang jatuh tempo dalam waktu satu tahun CURRENT LIABILITIES Short-term bank loans Trade payables - Third parties Taxes payable Other payables Accrued expenses Advance on sales 63.218.778.659 2b,h,m,q,10,24 59.461.174.390 16.049.325.984 2b,1,m,q,11,24 11.810.234.601 76.862.642 44.048.187 3.289.221.216 2n,20b 1.322.870.535 896.800.000 12 1.259.063.830 2b,9 153.161.300 2b,h,m,q,13,24 Current maturities of long-term debts 9.120.148.381 Jumlah Kewajiban Lancar 84.930.157.694 81.771.532.031 Total Current Liabilities KEWAJIBAN TIDAK LANCAR Kewajiban jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun Kewajiban pajak tangguhan - Bersih Kewajiban diestimasi imbalan pasca-kerja NON-CURRENT LIABILITIES Long-term debts - net of current maturities Deferred tax liabilities - Net Estimated liabilities for post-employment benefits 128.338.374 2b,h,m,q,13,24 45.066.961.090 2n,20d 18.457.040.328 18.329.375.900 1.975.245.056 21,22 1.588.160.200 Jumlah Kewajiban Tidak Lancar 20.560.623.758 64.984.497.190 Total Non-Current Liabilities Jumlah Kewajiban 105.490.781.452 146.756.029.221 Total Liabilities SHAREHOLDERS' EQUITY Share capital - par value Rp 100 per share Authorized - 4,000,000,000 shares Issued and fully paid - 1,500,000,000 shares (2009: 1,300,000,000 shares) Additional paid-in capital - Net Retained earnings EKUITAS Modal saham - nilai nominal Rp 100 per saham Modal dasar - 4.000.000.000 saham Modal ditempatkan dan disetor penuh - 1.500.000.000 saham (2009: 1.300.000.000 saham) Tambahan modal disetor - Bersih Saldo laba 150.000.000.000 33.542.841.148 130.000.000.000 4.367.923.968 21.257.157.437 14 2k, 15 45.916.926.397 Jumlah Ekuitas 229.459.767.545 155.625.081.405 Total Shareholders' Equity JUMLAH KEWAJIBAN DAN EKUITAS TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 334.950.548.997 302.381.110.626

Catatan/ Notes 2010 2009 LIABILITIES AND SHAREHOLDERS' EQUITY KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman bank jangka pendek Hutang usaha - Pihak ketiga Hutang pajak Hutang lain-lain Biaya masih harus dibayar Uang muka penjualan Bagian kewajiban jangka panjang yang jatuh tempo dalam waktu satu tahun CURRENT LIABILITIES Short-term bank loans Trade payables - Third parties Taxes payable Other payables Accrued expenses Advance on sales 63.218.778.659 2b,h,m,q,10,24 59.461.174.390 16.049.325.984 2b,1,m,q,11,24 11.810.234.601 76.862.642 44.048.187 3.289.221.216 2n,20b 1.322.870.535 896.800.000 12 1.259.063.830 2b,9 153.161.300 2b,h,m,q,13,24 Current maturities of long-term debts 9.120.148.381 Jumlah Kewajiban Lancar 84.930.157.694 81.771.532.031 Total Current Liabilities KEWAJIBAN TIDAK LANCAR Kewajiban jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun Kewajiban pajak tangguhan - Bersih Kewajiban diestimasi imbalan pasca-kerja NON-CURRENT LIABILITIES Long-term debts - net of current maturities Deferred tax liabilities - Net Estimated liabilities for post-employment benefits 128.338.374 2b,h,m,q,13,24 45.066.961.090 2n,20d 18.457.040.328 18.329.375.900 1.975.245.056 21,22 1.588.160.200 Jumlah Kewajiban Tidak Lancar 20.560.623.758 64.984.497.190 Total Non-Current Liabilities Jumlah Kewajiban 105.490.781.452 146.756.029.221 Total Liabilities SHAREHOLDERS' EQUITY Share capital - par value Rp 100 per share Authorized - 4,000,000,000 shares Issued and fully paid - 1,500,000,000 shares (2009: 1,300,000,000 shares) Additional paid-in capital - Net Retained earnings EKUITAS Modal saham - nilai nominal Rp 100 per saham Modal dasar - 4.000.000.000 saham Modal ditempatkan dan disetor penuh - 1.500.000.000 saham (2009: 1.300.000.000 saham) Tambahan modal disetor - Bersih Saldo laba 150.000.000.000 33.542.841.148 130.000.000.000 4.367.923.968 21.257.157.437 14 2k, 15 45.916.926.397 Jumlah Ekuitas 229.459.767.545 155.625.081.405 Total Shareholders' Equity JUMLAH KEWAJIBAN DAN EKUITAS TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 334.950.548.997 302.381.110.626

Survey of Accounting (Accounting I)
Survey of Accounting (Accounting I)
8th Edition
ISBN:9781305961883
Author:Carl Warren
Publisher:Carl Warren
Chapter9: Metric-analysis Of Financial Statements
Section: Chapter Questions
Problem 3SEQ
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Based on the financial statements above, explain possible “debt to equity swap” scheme carried out by the client and what evidence do you need to collect to ensure that the client's debt to equity swap is
free from material misstatement?

Catatan/ Notes 2010 2009 LIABILITIES AND SHAREHOLDERS' EQUITY KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman bank jangka pendek Hutang usaha - Pihak ketiga Hutang pajak Hutang lain-lain Biaya masih harus dibayar Uang muka penjualan Bagian kewajiban jangka panjang yang jatuh tempo dalam waktu satu tahun CURRENT LIABILITIES Short-term bank loans Trade payables - Third parties Taxes payable Other payables Accrued expenses Advance on sales 63.218.778.659 2b,h,m,q,10,24 59.461.174.390 16.049.325.984 2b,i,m,q,11,24 11.810.234.601 3.289.221.216 2n, 20b 76.862.642 44.048.187 1.259.063.830 1.322.870.535 12 896.800.000 2b,9 153.161.300 2b,h,m,q,13,24 Current maturities of long-term debts 9.120.148.381 Jumlah Kewajiban Lancar 84.930.157.694 81.771.532.031 Total Current Liabilities KEWAJIBAN TIDAK LANCAR Kewajiban jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun Kewajiban pajak tangguhan - Bersih Kewajiban diestimasi imbalan pasca-kerja NON-CURRENT LIABILITIES Long-term debts - net of current maturities Deferred tax liabilities - Net Estimated liabilities for post-employment benefits 128.338.374 26,h,m,q,13,24 45.066.961.090 2n,20d 18.457.040.328 18.329.375.900 1.975.245.056 2j,22 1.588.160.200 Jumlah Kewajiban Tidak Lancar 20.560.623.758 64.984.497.190 Total Non-Current Liabilities Jumlah Kewajiban 105.490.781.452 146.756.029.221 Total Liabilities SHAREHOLDERS' EQUITY Share capital - par value Rp 100 per share Authorized - 4,000,000,000 EKUITAS Modal saham - nilai nominal Rp 100 per saham Modal dasar - 4.000.000.000 saham Modal ditempatkan dan disetor penuh - 1.500.000.000 saham (2009: 1.300.000.000 saham) Tambahan modal disetor - Bersih Saldo laba shares 150.000.000.000 33.542.841.148 45.916.926.397 130.000.000.000 4.367.923.968 21.257.157.437 Issued and fully paid - 1,500,000,000 shares (2009: 1,300,000,000 shares) Additional paid-in capital - Net Retained earnings 14 2k, 15 Jumlah Ekuitas 229.459.767.545 155.625.081.405 Total Shareholders' Equity TOTAL LIABILITIES AND JUMLAH KEWAJIBAN DAN EKUITAS 334.950.548.997 302.381.110.626 SHAREHOLDERS' EQUITY
Transcribed Image Text:Catatan/ Notes 2010 2009 LIABILITIES AND SHAREHOLDERS' EQUITY KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman bank jangka pendek Hutang usaha - Pihak ketiga Hutang pajak Hutang lain-lain Biaya masih harus dibayar Uang muka penjualan Bagian kewajiban jangka panjang yang jatuh tempo dalam waktu satu tahun CURRENT LIABILITIES Short-term bank loans Trade payables - Third parties Taxes payable Other payables Accrued expenses Advance on sales 63.218.778.659 2b,h,m,q,10,24 59.461.174.390 16.049.325.984 2b,i,m,q,11,24 11.810.234.601 3.289.221.216 2n, 20b 76.862.642 44.048.187 1.259.063.830 1.322.870.535 12 896.800.000 2b,9 153.161.300 2b,h,m,q,13,24 Current maturities of long-term debts 9.120.148.381 Jumlah Kewajiban Lancar 84.930.157.694 81.771.532.031 Total Current Liabilities KEWAJIBAN TIDAK LANCAR Kewajiban jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun Kewajiban pajak tangguhan - Bersih Kewajiban diestimasi imbalan pasca-kerja NON-CURRENT LIABILITIES Long-term debts - net of current maturities Deferred tax liabilities - Net Estimated liabilities for post-employment benefits 128.338.374 26,h,m,q,13,24 45.066.961.090 2n,20d 18.457.040.328 18.329.375.900 1.975.245.056 2j,22 1.588.160.200 Jumlah Kewajiban Tidak Lancar 20.560.623.758 64.984.497.190 Total Non-Current Liabilities Jumlah Kewajiban 105.490.781.452 146.756.029.221 Total Liabilities SHAREHOLDERS' EQUITY Share capital - par value Rp 100 per share Authorized - 4,000,000,000 EKUITAS Modal saham - nilai nominal Rp 100 per saham Modal dasar - 4.000.000.000 saham Modal ditempatkan dan disetor penuh - 1.500.000.000 saham (2009: 1.300.000.000 saham) Tambahan modal disetor - Bersih Saldo laba shares 150.000.000.000 33.542.841.148 45.916.926.397 130.000.000.000 4.367.923.968 21.257.157.437 Issued and fully paid - 1,500,000,000 shares (2009: 1,300,000,000 shares) Additional paid-in capital - Net Retained earnings 14 2k, 15 Jumlah Ekuitas 229.459.767.545 155.625.081.405 Total Shareholders' Equity TOTAL LIABILITIES AND JUMLAH KEWAJIBAN DAN EKUITAS 334.950.548.997 302.381.110.626 SHAREHOLDERS' EQUITY
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