a. Laporan Keuangan PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.

These Financial Statements are originally issued

in Indonesian language

Ekshibit A Exhibit A

PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk. PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.

DAN ENTITAS ANAK AND SUBSIDIARIES

LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

30 JUNI 2017 30 JUNE 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

30 Juni/ 31 Desember/

A S E T Notes June 2017 December 2016 A S S E T S

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 4 1.775.675.130.461 1.521.371.695.873 Cash and cash equivalent

Piutang usaha Trade receivables

setelah dikurangi net of allowances for doubtful

penyisihan piutang ragu-ragu accounts

30 Juni 2017: Rp 527.337.864; 30 June 2017: Rp 527,337,864

31 Desember 2016: Rp 527.337.864 5,40 488.255.691.813 462.422.864.328 31 December 2016: Rp 527,337,864

Piutang lain-lain Other receivables

Pihak ketiga 6 14.620.571.578 20.955.218.272 Third party

Pihak berelasi 6,36 20.875.449.735 21.003.018.067 Related party

Persediaan 7 674.691.106.454 760.534.170.292 Inventories

Uang muka 8,40 60.984.241.492 80.814.120.366 Advance payment

Pajak dibayar di muka 34 5.654.264.204 349.216.260 Prepaid taxes

Biaya dibayar di muka 9 9.140.617.919 7.371.570.555 Prepaid expenses

Jumlah Aset Lancar 3.049.897.073.656 2.874.821.874.013 Total Current Assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Aset keuangan tidak lancar 10 4.663.976.861 1.438.287.461 Non-current financial asset

Penyertaan saham pada entitas Investment in associates and joint

asosiasi dan ventura bersama 11 89.188.673.230 192.912.858.148 venture

Hewan ternak produksi – berumur Investment in long-term livestock

panjang (setelah dikurangi (net of accumulated

akumulasi amortisasi amortization of

30 Juni 2017: Rp 25.031.329.961; 30 June 2017: Rp 25,031,329,961;

 31 Desember 2016: Rp 31 December 2016: Rp

22.820.376.818) 12 78.382.561.717 75.365.544.586 22,820,376,818)

Aset tetap

(setelah dikurangi akumulasi Fixed assets

Penyusutan (net of accumulated depreciation

30 Juni 2017: Rp 30 June 2017: Rp

1.384.956.926.479; 1,384,956,926,479;

31 Desember 2016: Rp 31 December 2016: Rp

1.307.323.883.844) 13 1.266.659.566.620 1.042.072.476.333 1,307,323,883,844)

Aset takberwujud 14 12.171.808.704 8.550.986.750 Intangible assets

Aset pajak tangguhan 34 20.791.787.950 19.691.263.309 Deferred tax asset

Aset tidak lancar lainnya 15 116.271.557.969 24.346.350.765 Other non-current assets

Jumlah Aset Tidak Lancar 1.588.129.933.051 1.364.377.767.352 Total Non-Current Assets

JUMLAH ASET 4.638.027.006.707 4.239.199.641.365 TOTAL ASSETS

Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to Consolidated Financial Statements on

pada Ekshibit E merupakan bagian yang tidak terpisahkan Exhibit E which are an integral part of the

dari Laporan Keuangan Konsolidasian secara keseluruhan Consolidated Financial Statements taken as a whole
 pemilik
These
entitas
Financial
induk Statements are originally issued

Modal saham in Indonesian language

Diotorisasi 7.500.000.000 lembar

Ekshibit A/2 Exhibit A/2
saham dengan nilai nominal
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk. PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.
Rp 200,- per lembar
DAN ENTITAS ANAK AND SUBSIDIARIES
Modal ditempatkan dan disetor
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
penuh 2.888.382.000 lembar
30 JUNI 2017 30 JUNE 2017
Saham 22 577.676.400.000
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Tambahan modal disetor 23 51.251.337.629

LIABILITAS DAN EKUITAS 30 Juni/ Keuntungan

31(kerugian)
Desember/ pengukuran

Notes June 2017 kembali program 2016

December imbalan pasti - LIABILITIES AND EQUITY

Bersih 24 ( 2.440.267.070)(
LIABILITAS LANCAR CURRENT LIABILITIES
Saldo laba:
Pinjaman jangka pendek 16 2.448.465.953 2.703.045.162 Short - term loans
Cadangan khusus 25 25.895.433
Utang usaha 17,38,39 366.902.840.909 398.216.604.088 Trade payables
Telah ditentukan penggunaannya 135.100.000.000
Utang lain-lain Other payables
Belum ditentukan penggunaannya 3.014.895.781.579 2.
Pihak berelasi 35 171.909.147 58.086.559 Related party
Ekuitas yang diatribusikan kepada
Utang dividen 18 75.087.122.573 58.552.875 Dividend payables
pemilik entitas induk 3.776.509.147.571 3.
Utang pajak 33a 27.936.652.081 71.224.067.980 Taxes payables
Kepentingan non-pengendali 26 122.517.386.010
Akrual 19 108.677.606.818 98.044.215.779 Accruals

Bagian utang jangka panjang yang Jumlah Ekuitas 3.899.026.533.581

Current maturities of long-term 3.

jatuh tempo dalam satu tahun: JUMLAH LIABILITAS DAN EKUITAS liabilities:
4.638.027.006.707 4.

Utang Sewa 521.076.815 - Lease payable

Utang mesin 20,38,39 24.390.338.516 23.221.019.251 Machinery loans

Jumlah Liabilitas Lancar 606.136.012.812 593.525.591.694 Total Current Liabilities

LIABILITAS TIDAK LANCAR NON CURRENT LIABILITIES

Liabilitas pajak tangguhan 33 34.839.184.195 38.959.664.407 Deffered tax liabilities

Kewajiban manfaat karyawan 21,24 44.685.535.709 45.495.367.619 Post employment benefits obligation

Utang jangka panjang setelah dikurangi

bagian yang jatuh tempo dalam Long-term loans – Net of current

satu tahun: maturities:

Utang Sewa 2.028.513.417 - Lease payable

Utang mesin 20,39 51.311.226.993 71.985.522.862 Machinery loans

Jumlah Liabilitas Tidak Lancar 132.864.460.314 156.440.554.888 Total Non-Current Liabilities

Th

Jumlah Liabilitas 739.000.473.126 749.966.146.582 Total Liabilities

EKUITAS EQUITY
Ekshibit B
Ekuitas yang diatribusikan kepada Equity attributable to the owners
PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk. PT ULTR
 DAN ENTITAS ANAK tahun berjalan, pajak
AND SUBSIDIARIES
neto -

LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND
JUMLAH PENGHASILAN KOMPREHENSIF 386.461.674.675 306
KONSOLIDASIAN OTHER COMPREHENSIVE INCOME

UNTUK MASA ENAM BULAN YANG BERAKHIR FOR THE SIX-MONTH PERIOD ENDED

30 JUNI 2017 30 JUNE 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

Catatan /

Notes 2017 2016

PENJUALAN 28 2.317.860.998.121 2.297.683.598.317 SALES

BEBAN POKOK PENJUALAN 29 ( 1.461.320.390.728 ) ( 1.529.450.969.724 ) COST OF GOODS SOLD

LABA KOTOR 856.540.607.393 768.232.628.593 GROSS PROFIT

Beban penjualan 30 ( 342.950.504.316 ) ( 344.006.190.838 ) Selling expenses

Beban umum dan administrasi 30 ( 79.053.959.435 ) ( 65.204.267.050 ) General and administrative expenses

Laba (Rugi) selisih kurs – Bersih ( 5.627.224.044 ) ( 1.207.837.232 ) Gain (Loss) on foreign exchange rate – Net

Laba penjualan aset tetap ( 49.816.882 ) 356.233.504 Gain on sales of fixed assets

Lain-lain – Bersih 31 28.538.912.610 14.904.601.048 Others – Net

Jumlah ( 399.142.592.067 ) ( 395.157.460.568 ) Total

LABA DARI USAHA 457.398.015.326 373.075.168.025 OPERATING INCOME

Pendapatan keuangan 32 30.973.925.419 21.119.628.761 Finance income

Beban keuangan 33 ( 211.759.379 ) ( 194.697.197 ) Finance cost

Bagian rugi bersih entitas asosiasi dan Shares of net loss in

ventura bersama 11 4.778.325.956 ( 1.222.339.836 ) associates and joint venture

Jumlah 35.540.491.996 19.702.591.728 Total

LABA SEBELUM PAJAK PENGHASILAN 492.938.507.322 392.777.759.753 PROFITS BEFORE INCOME TAX

Pajak Penghasilan 34 ( 106.476.832.647 ) ( 86.087.957.242 ) Income Tax

LABA TAHUN BERJALAN 386.461.674.675 306.689.802.511 PROFIT FOR THE YEAR

Penghasilan komprehensif lain: Other comprehensive income:

Item yang tidak akan direklasifikasikan Items that will not be reclassified to

ke laba rugi: profit or loss:

Skema pengukuran manfaat imbalan Remeasurements of defined benefit

Pasti 21b - - pension schemes

Pajak terkait dengan item yang tidak Tax relating to items that will not be

akan direklasifikasikan 34 - - Reclassified

Penghasilan komprehensif lain Other comprehensive income

b. Laporan Keuangan PT Trimegah
Sekuritas Indonesia Tbk

PT TRIMEGAH SEKURITAS INDONESIA TBK

AND ITS SUBSIDIARIES
PT TRIMEGAH SEKURITAS INDONESIA TBK DAN CONSOLIDATED STATEMENT OF FINANCIAL
ENTITAS ANAKNYA POSITION

LAPORAN POSISI KEUANGAN KONSOLIDASIAN As of December 31, 2017 (Expressed in

thousands of Rupiah, unless otherwise
Tanggal 31 Desember 2017
stated)
(Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain)

31 Desember/ Catatan/ 31 Desember/

December 31, 2017 Notes December 31, 2016

ASET ASSETS
2e,2f
Kas dan setara kas 399.406.623 4,45,46 270.774.822 Cash and cash equivalents

2d,2e,2g,2l
Portofolio efek 155.393.270 5,41,45,46 127.415.760 Marketable securities

Piutang beli efek dengan 2e,2I

janji jual kembali 456.039.736 7,45,46 267.493.363 Reverse repo receivables

Piutang lembaga kliring dan 2e,2I Receivables from clearing and

Penjaminan 126.406.554 6,45,46 20.646.138 guarantee institution

2e,2h,2l Receivables from

Piutang perusahaan efek - 8,45,46 8.620 securities companies

Piutang nasabah Receivables from customers

Pihak berelasi - 2e,2h,2I 14.648 Related parties
Pihak ketiga 1.938.342.915 9,41,45,46 765.312.047 Third parties

1.938.342.915 765.326.695
Dikurangi: cadangan kerugian Less: Allowance for
penurunan nilai (3.651.087) (3.651.087) Impairment losses

Total piutang Total receivables

nasabah – neto 1.934.691.828 761.675.608 from customers - net

2d,2e,2l Receivables from investment

Piutang kegiatan manajer investasi 12.653.770 10,41,45,46 11.995.717 manager activities

Piutang kegiatan penjaminan emisi 2e,2l Receivables from underwriting and

efek dan jasa penasihat 1.250.671 11,45,46 770.000 advisory services

2e,2l
Piutang lain-lain 7.346.912 12,45,46 27.821.933 Other receivables

Biaya dibayar di muka 14.418.482 2m,2q,13 9.874.754 Prepaid expenses

Pajak dibayar di muka 12.100.512 2s,20a 3.707.850 Prepaid tax

2e,2i,2l
Penyertaan saham 435.000 14,45 435.000 Investment in shares

Aset pajak tangguhan - neto 24.588.000 2s,20d 27.959.985 Deferred tax assets - net
Aset tetap - setelah dikurangi Fixed assets - net of
akumulasi penyusutan accumulated depreciation of
masing-masing sebesar Rp76,390,278 and Rp71,216,632
Rp76.390.278 dan Rp71.216.632 as of December 31, 2017
per 31 Desember 2017 dan 2016 15.966.295 2j,15 14.045.657 and 2016, respectively

Aset takberwujud - Intangible assets - net of

setelah dikurangi akumulasi accumulated amortization of
amortisasi masing-masing sebesar Rp12,204,077 and Rp8,785,105
Rp12.204.077 dan Rp8.785.105 as of December 31, 2017 and
per 31 Desember 2017 dan 2016 20.584.716 2k,16 3.200.363 2016, respectively
Aset lain-lain 2.134.185 2e,2l,17 22.405.178 Other assets

TOTAL ASET 3.183.416.554 1.570.230.748 TOTAL ASSETS

 PT TRIMEGAH SEKURITAS INDONESIA TBK DAN PT TRIMEGAH SEKURITAS INDONESIA TBK AND ITS
ENTITAS ANAKNYA SUBSIDIARIES

LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF

(lanjutan) FINANCIAL POSITION (continued) As of

December 31, 2017 (Expressed in
Tanggal 31 Desember 2017
thousands of Rupiah, unless otherwise
(Disajikan dalam ribuan Rupiah,
stated)
kecuali dinyatakan lain)

31 Desember/ Catatan/ 31 Desember/

December 31, 2017 Notes December 31, 2016

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES
2e,18
Utang bank 437.000.000 45,46 277.000.000 Bank loans

Utang lembaga kliring 2e,2h Payable to clearing and guarantee

dan penjaminan 92.518.576 6,45,46 190.811.496 institution

Utang perusahaan efek 117.188.444 2e,8,45,46 80.000 Payable to securities companies

Utang nasabah Payable to customers

Pihak berelasi 18.984.491 2d,2e,19 - Related parties
Pihak ketiga 1.561.974.096 41,45,46 255.251.761 Third parties

Utang pajak 27.247.657 2s,20b 24.086.046 Taxes payable

Utang lain-lain 16.681.553 2e,21,45,46 13.391.888 Other payable

Surat utang jangka pendek 129.900.000 2e,22,45,46 92.100.000 Short-term promissory notes

Beban akrual 43.593.168 2e,23,45,46 46.086.007 Accrued expenses

Liabilitas imbalan kerja 41.649.004 2d,2n,24 31.638.829 Employee benefits liabilities

Total Liabilitas 2.486.736.989 930.446.027 Total Liabilities

EKUITAS EQUITY

Modal saham - nilai nominal Share capital - Rp50 (full amount)

Rp50 per saham (nilai penuh) par value per share

Authorized capital -
Modal dasar - 13.600.000.000 saham 13,600,000,000 shares

Modal ditempatkan dan disetor penuh - Issued and fully paid capital -
sebesar 7.109.300.000 saham 355.465.000 1,25 355.465.000 7,109,300,000 shares

Tambahan modal disetor 109.416.554 1,26 109.416.554 Additional paid-in capital

Modal saham diperoleh kembali (18.662.102) 27 (18.662.102) Treasury stock

Opsi Saham 3.147.343 2p,28 - Stock Options

Cadangan umum 4.075.000 29 3.950.000 General reserves

Pengukuran kembali kewajiban Remeasurement of employee

imbalan pasti, setelah benefits liabilities, net of
pajak tangguhan 19.101.793 19.554.525 deferred tax

Saldo laba 223.989.269 169.952.903 Retained earnings

Ekuitas yang dapat diatribusikan Equity attributable to Equity Holders

kepada pemilik Entitas Induk 696.532.857 639.676.880 of the Parent Company
Kepentingan non - pengendali 146.708 30 107.841 Non - controlling interests

Total Ekuitas 696.679.565 639.784.721 Total Equity

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form an
merupakan bagian yang tidak terpisahkan dari laporan integral part of these consolidated financial statements, taken as a whole.
keuangan konsolidasian secara keseluruhan.

2
TOTAL LIABILITAS DAN EKUITAS 3.183.416.554 1.570.230.748 TOTAL LIABILITIES AND EQUITY

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form an
merupakan bagian yang tidak terpisahkan dari laporan integral part of these consolidated financial statements, taken as a whole.
keuangan konsolidasian secara keseluruhan.

2
 PT TRIMEGAH SEKURITAS INDONESIA TBK DAN PT TRIMEGAH SEKURITAS INDONESIA TBK AND ITS
ENTITAS ANAKNYA SUBSIDIARIES

LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME

Untuk Tahun yang Berakhir pada For the Year Ended December 31, 2017
Tanggal 31 Desember 2017 (Disajikan (Expressed in thousands of Rupiah, unless
dalam ribuan Rupiah, kecuali otherwise stated)
dinyatakan lain)

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form an
merupakan bagian yang tidak terpisahkan dari laporan integral part of these consolidated financial statements, taken as a whole.
keuangan konsolidasian secara keseluruhan.

3
 Tahun yang berakhir pada tanggal 31 Desember/

Year ended December 31,

Catatan/
2017 Notes 2016
PENDAPATAN USAHA REVENUES
Jasa kegiatan manajer Investment manage
investasi 132.547.638 2r,32 129.006.391 activities services
Komisi perantara perdagangan efek 104.314.148 2r,31 104.253.214 Brokerage commissions
Pendapatan dividen dan bunga 99.826.842 33 101.117.267 Dividends and interest income
Jasa penjaminan emisi dan
penjualan efek 29.870.153 35 23.170.174 Underwriting and selling fees
Keuntungan perdagangan Gain on trading of marketable
efek - neto 27.998.147 34 30.581.296 securities - net
Jasa penasihat investasi 8.115.037 36 6.123.738 Investment advisory fees
Lain-lain 7.369 581.861 Others

Total Pendapatan Usaha 402.679.334 394.833.941 Total Revenues

BEBAN USAHA 2r OPERATING EXPENSES

Gaji dan tunjangan karyawan (186.729.331) 37 (181.736.988) Employee salaries and benefits
Beban pemasaran (19.132.835) (28.607.742) Marketing expenses
Sewa kantor (15.473.003) 2q (13.178.882) Office renta
Umum dan administrasi (12.709.492) (10.204.263) General and administration
Penyusutan dan amortisasi (9.950.685) 2j,2k,15,16 (8.605.715) Depreciation and amortization
Iuran Otoritas Jasa Keuangan Financial Service Authority
(OJK) (7.748.035) (7.000.640) (OJK) levy
Pemeliharaan gedung dan Office building and equipmen
peralatan kantor (7.464.220) (12.459.639) maintenance
Telekomunikasi (7.258.109) (8.618.327) Telecommunication
Jasa profesional (5.996.998) (4.050.204) Professional fees
Iklan dan promosi (5.754.495) (4.686.046) Advertising and promotions
Cadangan kerugian penurunan nilai (5.675.951) - Allowance for impairment losses
Jamuan dan sumbangan (5.661.517) (5.142.845) Representation and donation
Kustodian (2.776.718) (2.754.667) Custodian
Perjalanan dinas (1.663.175) (1.541.398) Business trip
Pelatihan dan seminar (1.376.757) (3.098.022) Training and semina
Beban lain-lain (3.850.716) (4.006.866) Other expenses

Total Beban Usaha (299.222.037) (295.692.244) Total Operating Expenses

LABA USAHA 103.457.297 99.141.697 PROFIT FROM OPERATION

PENDAPATAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES

Pendapatan bunga 18.388.199 38 13.831.119 Interest income
Keuntungan/(kerugian) selisih kurs - neto 853.152 (1.642.253) Gain/(loss) on foreign exchange - ne
Keuntungan/(kerugian) pelepasan Gain/(loss) on disposa
aset tetap 649.698 15 (19.670) of fixed assets
Beban keuangan (44.063.966) 39 (43.865.484) Finance cos
Lain-lain – neto (1.064.596) (710.474) Others - ne

Beban lain-lain - neto (25.237.513) (32.406.762) Other expenses - ne

LABA SEBELUM BEBAN PAJAK 78.219.784 66.734.935 PROFIT BEFORE FINAL TAX
FINAL DAN PAJAK AND INCOME TAX
PENGHASILAN EXPENSE

Beban pajak final (7.306.081) 2s,2c,20c (4.695.756) Final tax expense

LABA SEBELUM BEBAN PROFIT BEFORE INCOME

PAJAK PENGHASILAN 70.913.703 62.039.179 TAX EXPENSE

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form an
merupakan bagian yang tidak terpisahkan dari laporan integral part of these consolidated financial statements, taken as a whole.
keuangan konsolidasian secara keseluruhan.

3
Perhitungan ROA & ROE

1. ROA
PT Ultrajaya Milk Industri PT Trimega Sekawan Indonesia
Total Aset 4.638.027.006.707 3.183.416.554
Laba Bersih 386.461.674.675 54.200.004

ROA PT Ultrajaya Milk Industri = Laba Bersih Setelah Pajak

Total Aset
= 386.461.674.675
4.638.027.006.707

= 0,08332
ROA PT Trimega Sekawan Indonesia = Laba Bersih Setelah Pajak
Total Aset
= 54.200.004
3.183.416.554

= 0,017

2. ROE
PT Ultrajaya Milk Industri PT Trimega Sekawan Indonesia
Total Liability 739.000.473.126 2.486.736.989
Total Ekuitas 3.899.026.533.581 696.679.565
Laba Bersih 386.461.674.675 54.200.004

ROE PT Ultrajaya Milk Industri = Laba Bersih Setelah Pajak

Total Ekuitas
= 386.461.674.675
3.899.026.533.581
= 0,0991
ROA PT Trimega Sekawan Indonesia = Laba Bersih Setelah Pajak
Total Ekuitas
= 54.200.004
696.679.565
= 0,07779

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements form an
merupakan bagian yang tidak terpisahkan dari laporan integral part of these consolidated financial statements, taken as a whole.
keuangan konsolidasian secara keseluruhan.