CONTENTS

INDEPENDENT AUDITOR'S REPORT Pages REPORT ON FINANCIAL POSITION STATEMENTS ON ACTIVITIES AND FUND BALANCES STATEMENTS ON ACTIVITIES AND FUND BALANCES NOTES TO THE FINANCIAL STATEMENT 1 2 3 4-8

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN (LeIP)

INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010 AND 2009

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN (LeIP) REPORT ON FINANCIAL POSITION AS OF DECEMBER 31, 2010 AND 2009 (In Rupiah) Notes ASSETS Cash and cash equivalent Receivables Advanced payment Fixed assets - net TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Payables FUND BALANCES Unrestricted Temporary restricted Total Fund Balances TOTAL LIABILITIES AND FUND BALANCES 3 4 5 2c.6 2010 712,362,030 16,000,000 6,690,020 38,507,300 773,559,350 2009 421,198,830 9,298,850 35,318,760 465,816,440

33,078,330

33,078,330

(945,755,960) 1,686,236,980 740,481,020 773,559,350 -

(248,103,300) 680,841,410 432,738,110 465,816,440 -

See the accompanying notes to financial statements which are an integral part of the financial statements

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN (LeIP) STATEMENTS ON ACTIVITIES AND FUND BALANCES FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 (In Rupiah) Notes Unrestricted INCOME Donation Contribution Management Board Others Total EXPENSES Program General and administration Depreciation Total CHANGES IN FUND BALANCE FUND BALANCE AT THE BEGINNING OF YEAR FUND BALANCE AT THE END OF YEAR 2.d,e.7 829,649,040 13,261,460 842,910,500 (697,652,660) (248,103,300) (945,755,960) 400,200,280 152,249,930 552,450,210 1,005,395,570 680,841,410 1,686,236,980 2009 Temporary Restricted 1,435,039,060 1,435,039,060 400,200,280 981,898,970 13,261,460 1,395,360,710 307,742,910 432,738,110 740,481,020 2.b,d,e.7 122,820,230 22,437,610 145,257,840 1,557,845,780 1,557,845,780 1,557,845,780 122,820,230 22,437,610 1,703,103,620 2010 Temporary Restricted

Total

Unrestricted INCOME Donation Contribution Management Board Others Total EXPENSES Program General and administration Depreciation Total CHANGES IN FUND BALANCE FUND BALANCE AT THE BEGINNING OF YEAR FUND BALANCE AT THE END OF YEAR 2.d,e.7 480,798,870 5,643,440 486,442,310 (437,454,040) 189,350,740 (248,103,300) 2.b,d,e.7 28,540,000 20,448,270 48,988,270

Total 1,435,039,060 28,540,000 20,448,270 1,484,027,330

718,013,370 75,350,800 793,364,170 641,674,890 39,166,520 680,841,410

718,013,370 556,149,670 5,643,440 1,279,806,480 204,220,850 228,517,260 432,738,110

See the accompanying notes to financial statements which are an integral part of the financial statements

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN (LeIP) STATEMENTS ON ACTIVITIES AND FUND BALANCES FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 (In Rupiah) 2010 CASH FLOWS FROM OPERATING ACTIVITIES Cash from donation / contribution Cash from receivables Payment for employees, program and others Payables Net Cash Provided by Operating Activities 2009

1,703,103,620 (16,000,000) (1,379,490,420) 307,613,200

1,484,027,330 5,600,000 (1,272,765,550) (155,846,670) 61,015,110

CASH FLOWS FROM INVESTING ACTIVITIES Purchase of fixed assets Net Cash Provided by Investing Activities NET INCREASE (DECREASE) IN CASH AND BANK CASH AND BANK AT THE BEGINNING OF YEAR CASH AND BANK AT THE END OF YEAR

(16,450,000) (16,450,000) 291,163,200 421,198,830 712,362,030 -

(33,575,000) (33,575,000) 27,440,110 393,758,720 421,198,830 -

See the accompanying notes to financial statements which are an integral part of the financial statements

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN (LeIP) NOTES TO THE FINANCIAL STATEMENT FOR THE YEARS ENDED / AS OF DECEMBER 31, 2010 AND 2009 (in Rupiah) 1. GENERAL Establishment Yayasan Lembaga Kajian Advokasi Untuk Independensi Peradilan, abbreviated to "LeIP" was established under the deed of notary Nila Noordjasmani Soeyasa Besar, SH., dated May 3, 2000 No.1, in lien of Imas Fatimah, SH., Notary in Jakarta. Yayasan Lembaga Kajian Advokasi Untuk Independensi Peradilan was established for an indefinite period of time. Venue and Domicile Yayasan Lembaga Kajian Advokasi Untuk Independensi Peradilan (LeIP), hereinafter referred to as foundation, is domiciled in Jakarta, and can set up branches or representative office in other places in other places, which are deemed necessary, which are determined by Management Board of the Foundation. Principle and Basis This foundation has the principle of and is based on the constitution of the Republic of Indonesia. Purpose and Basis The purpose and objective of this foundation is : To realize the independency of judicature in Indonesia. Activity To achieve the above-mentioned objective, the foundation will carry out the following activities : 1. Conducting studies and researches to raise issues and find appropriate solutions for the realization of judicature independency in Indonesia. 2. Holding scientific meetings in the forms of conferences, workshop, seminars, etc. 3. Disseminating results of studies, researches and other information relating to judicature independency in the form of publishing books, journals, newsletters, brochures, etc. 4. Establishing cooperation with governmental or non governmental institutions in Indonesia and overseas. 5. Receiving and following up community complaints regarding violations to principles of judicature independency. 6. Carrying out activities in the widest sense to realize judicature independency.

Capital The capital of this foundation consists of : a. Initial capital totaling Rp. 550.000,- (five hundred and fifty thousand rupiahs) as having been raised by the founders of foundation. b. Regular and irregular donations form individuals/organizations having sympathy to the objective and activities of the foundation. c. Assistance/subsidy/facility form the state and or the community. d. Income earned by this foundation form the activities carried out by the foundation; and f. Other sources, which are legal and not binding. The initial capital of the foundation which has been donated by the founders cannot be withdrawn and inherited. Organizational Structure The organization of foundation consists of : - Founding Board - Advisory Board - Management Board Dissolution If the foundation has been declared dissolved, the Management Board is obliged to settle the debts and claims of this foundation under the control of the Advisory Board and the remaining assets shall be granted to the foundation which has similar objective to be determined by the Advisory Board. Composition of Management Board : General Chairman : Mr. Frans Hendra Winarta, SH. Chairman I : Mr. Mas Achmad Santosa, SH., Lex Legibus Magister Chairman II : Mrs. Sukma Violetta Sani Secretary : Mr. Rifqi Sjarief Assegaf Members : - Mrs. Josi Khatarina - Mrs. Bivitri Susanti - Mr. Windu Kisworo - Mr. Ibrahim Sjarief Founding Boards : Mr. Adnan Buyung Nasution, SH. Mr. Benjamin Mangkoedilaga, SH. Mr. Todung Mulya Lubis, SH. Mr. Ronggur Hutagalung, SH. Mr. Prof, DR. Johanes Sahetapy, SH. Mr. Tumbuan Frederik Bernard George Mr. Frans Hendra Winarta, SH. Mr. Atmakusumah Astra Atmadja Mr. Harman Benedikus, SH. Mr. Mas Achmad Santosa, SH., Lex Legibus Magister Mr. Bambang Widjojanto

Composition of Advisory Boards : Chairman : Mr. Adnan Buyung Nasution, SH. Deputy Chairman : Mr. Benjamin Mangkoedilaga, SH. Secretary I : Mr. Todung Mulya Lubis, SH. Secretary II : Mr. Ronggur Hutagalung, SH. Members : Mr. Prof, DR. Johanes Sahetapy, SH. Mr. Tumbuan Frederik Bernard George Mr. Frans Hendra Winarta, SH. Mr. Atmakusumah Astra Atmadja Mr. Harman Benedikus, SH. Mr. Mas Achmad Santosa, SH., Lex Legibus Magister Mr. Bambang Widjojanto 2. ACCOUNTANCY POLICY a. Basis for Preparation of Financial Report Organization's financial report presented in full Rupiah is prepared on the accrual basis with the concept of historical value. The report on cash flow is prepared with the direct method. b. Recognition of Income Contribution is entered on the basis of cash receipt. Income is entered on the basis of the delivery of service to employer. Burden is recognized in accordance with the period of utilization (accrual basis). c. Fixed assets and depreciation Fixed assets and recorded on the basis of acquisition cost/price of acquisition. Depreciation of the fixed assets is counted using the straight line method base on the estimation of the time usage of the assets, as follows : - Office equipment = 4 Years The normal maintenance burden is charged to the report on the on-going activity, while the repair, addition, rehabilitation, expansion, etc which increase the period of utilization or capacity of assets are capitalized. d. Fund Balance The net balance of Income against expenses during the year is accumulated as Fund Balance. e. Classification of Fund Balance (net assets) The organization presents grant or wakaf in the forms of cash or other assets as a committed contribution, if the grant or wakaf is received with the condition which restricts the use of funds (the asset). If the restriction of the contributor has expired, namely at the time the period of the restriction has ended or the restriction of the goal has been met, the temporarily committed fund balance (net asset) is regrouped into the uncommitted fund balance (net asset) and presented in the report on activities as the fund balance (net assets) which is exempted from restriction. The organization presents grant or wakaf in the forms of land, building and equipment as uncommitted contribution, except if there is a restriction which explicitly states the goal of the utilization of the assets from contributor. The grant or wakaf for fixed assets with explicit restriction stating the goal of utilization of the asset and the contribution in the forms of cash or other asset which must be used to acquire fixed asset, are presented as committed contribution. if there is no explicit restriction from the contributor concerning the restriction on the period of utilization of the fixed asset, the exemption of the restriction is reported at the time the fixed asset is utilized.

3. CASH AND CASH EQUIVALENT 2010 Cash Bank : - Lippo Bank (378) - Lippo Bank (552) - Lippo Bank (544) - Lippo Bank (561) 886,280 2009 1,451,000

5,096,250 5,273,230 4,351,530 435,741,720 450,462,730

1,884,250 2,061,230 1,994,530 166,027,920 171,967,930 247,779,900 421,198,830

Deposit Total

261,013,020 712,362,030

4. RECEIVABLES 2010 Staff Total 16,000,000 16,000,000 2009 -

5. ADVANCE PAYMENT 2010 Insurance Others Total 6. FIXED ASSETS 2010 Acquisition Cost Office equipment Accumulated Depreciation Office equipment Book value 133,553,500 (95,046,200) 38,507,300 2009 117,103,500 (81,784,740) 35,318,760 6,614,970 75,050 6,690,020 2009 5,023,590 4,275,260 9,298,850

7. FUND BALANCES 2010 Unrestricted Income : Contribution Management Board Others Contribution SRF for program Total Expenses : General And Administration Depreciation Total Changes in fund balance Fund balance at the beginning of year Fund balance at the end of year Temporary Restricted Income : Donation Release from unrestricted Total Expenses : Program General And Administration : Insurance Photo copy, Printing, etc Telephone and Internet Post Bank charge 2009

122,820,230 22,437,610 145,257,840

28,540,000 20,448,270 48,988,270

829,649,040 13,261,460 842,910,500 (697,652,660) (248,103,300) (945,755,960)

480,798,870 5,643,440 486,442,310 (437,454,040) 189,350,740 (248,103,300)

1,557,845,780 1,557,845,780

1,435,039,060 1,435,039,060

400,200,280 13,299,630 117,258,650 9,317,460 5,886,000 6,488,190 152,249,930

718,013,370 14,216,360 43,305,200 10,497,930 1,709,500 5,621,810 75,350,800 793,364,170 641,674,890 39,166,520 680,841,410

Total Changes in fund balance Fund balance at the beginning of year Fund balance at the end of year

552,450,210 1,005,395,570 680,841,410 1,686,236,980

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN WORKING TRAIL BALANCE PER DECEMBER 31, 2010 AND 2009 Per Book 2010 Cash Petty cash Petty cash - TAF - Others Bank Lippo Bank (378) Lippo Bank (552) Lippo Bank (544) Lippo Bank (561) Deposito Deposito - 372-01-00011-21-7 Receivable Others PSHK Staff Advance Payment Program Other Insurance Fixed Assets Aqusition Cost Office Equipment Accumulated Depreciation Office Equipment Book value TOTAL ASSETS LIABILITES AND FUND BALANCE LIABILITES Other Payables Others

886,280 886,280 5,096,250 5,273,230 4,351,530 435,741,720 450,462,730 261,013,020

16,000,000 16,000,000

75,050 6,614,970 6,690,020

133,553,500 (95,046,200) 38,507,300 773,559,350

33,078,330

FUND BALANCE Unrestricted Temporary restriced

(945,755,960) 1,686,236,980 740,481,020 773,559,350 -

TOTAL LIABILITES AND FUND BALANCE BALANCE Found Balance Unrestricted Income Contribution Management Board Others Contribution SRF for program Total Expenses General And Administration Depreciation Total Changes in fund balance Fund balance at the beginning of year Fund balance at the end of year Temporary Restricted Income Donation Release from unrestricted Total Expenses Program Insurance Foto copy, Priniting, etc Telephone and Internet Post Bank charge Total Changes in fund balance Fund balance at the beginning of year Fund balance at the end of year

122,820,230 22,437,610 145,257,840

829,649,040 13,261,460 842,910,500 (697,652,660) (248,103,300) (945,755,960)

1,557,845,780 1,557,845,780

400,200,280 13,299,630 117,258,650 9,317,460 5,886,000 6,488,190 552,450,210 1,005,395,570 680,841,410 1,686,236,980 -

307,742,910

Audited Adjusment 2010 2009

886,280 886,280 5,096,250 5,273,230 4,351,530 435,741,720 450,462,730 261,013,020

1,451,000 1,451,000 1,884,250 2,061,230 1,994,530 166,027,920 171,967,930 247,779,900

16,000,000 16,000,000 75,050 6,614,970 6,690,020

4,275,260 5,023,590 9,298,850

133,553,500 (95,046,200) 38,507,300 773,559,350

117,103,500 (81,784,740) 35,318,760 465,816,440

33,078,330

33,078,330

(945,755,960) 1,686,236,980 740,481,020 773,559,350 -

(248,103,300) 680,841,410 432,738,110 465,816,440 -

122,820,230 22,437,610 145,257,840

28,540,000 20,448,270 48,988,270

829,649,040 13,261,460 842,910,500 (697,652,660) (248,103,300) (945,755,960)

480,798,870 5,643,440 486,442,310 (437,454,040) 189,350,740 (248,103,300)

1,557,845,780 1,557,845,780

1,435,039,060 1,435,039,060

400,200,280 13,299,630 117,258,650 9,317,460 5,886,000 6,488,190 552,450,210 1,005,395,570 680,841,410 1,686,236,980

718,013,370 14,216,360 43,305,200 10,497,930 1,709,500 5,621,810 793,364,170 641,674,890 39,166,520 680,841,410

204,220,850

YAYASAN LEMBAGA KAJIAN ADVOKASI UNTUK INDEPENDENSI PERADILAN WORKING TRAIL BALANCE PER DECEMBER 31, 2010

Ordinary Income/Expenses Income Books Selling Donation from Management Board Grants Interest Income Sharing Courier Expenses Advertising & Talk Show Bank Service Charges Books Cost of Depreciation Assets Equipment Peralatan komputer Fiscal, Visa & Taxes Denda PPh 25 PKB PBB PPN PPh21 Fiscal, Visa & Taxes - Others Honorarium for OC Transcriptor Consulting Nara sumber Insurance premi Miscellaneous Payroll expenses Gaji pokok Insentif Program Lain-lain Overtime Pesangon Supporting staff THR Transport Tunjangan Jabatan Tunjangan Keluarga

95,000 122,820,230 1,557,845,780 22,342,610 -

1,703,103,620

215,000,000 6,488,190 3,092,000 13,261,460 720,000

152,000 21,200,000 145,000

61,739,800 650,000 13,299,630 10,000,000 288,776,250 75,000,000 5,000,000 320,700 1,248,750 5,000,000 25,869,200 43,244,360 21,000,000 30,000,000

Tunjangan Pajak Tunjangan maternity Tunjangan Makan Postege and Delivery Priting and Reproduction Pothocopy Printing Program expenses Per Diem Program expert Accounting Consultant Creative designer Enumerator Moderator Facilitator Narasumber Notulen Organizing Committee Researcher Speakers Translator & Editor Typist PSHK Expenses Publication Documentation Rent Equipment Rental In focus rental Office over head sharing Repairs Computer Repairs Motor repairs Repairs - others Secretariat Karangan Bunga Office Pentry Project Souvenirs Sub Grantee Research & Seminars Telphone & Internet Training and Courses Travel & Ent Meal Room Hotel Transport

19,290,980 300,000 1,900,000 5,886,000 3,988,650 113,270,000 829,649,040 3,760,000 3,760,000

9,071,500 42,337,170 2,750,000 13,350,000 2,100,000 6,000,000 14,000,000 19,376,240 6,475,000 302,000

115,459,910 302,000

102,299,280 975,000 466,400 250,000 5,179,500 1,643,010 2,000,000 80,707,350 9,317,460 500,000 7,893,370 2,600,000

102,299,280

1,441,400

7,072,510 2,000,000 80,707,350 9,317,460 500,000

Airfare tiket Bensin & parkir In City transport Transport konsultan Vanue Web site Other Income (expeses) Piutang tak tertagih

7,623,700 686,230 16,204,530 5,550,000 31,100,000 15,000,000

400,200,280 1,395,360,710

307,742,910