KOMITE AUDIT PT.

NABILA PRESINDO
PT. NABILA PRESINDO WORKING TRIAL BALANCE-NOM
JL. VETERAN NO: 20 JAKARTA 31 DESEMBER 2003

Per Audit Per Book

Nama Akun Rek. KK
31-12-2002 31-12-2003
ASSETS
Cash - Bank Amanah A/1 97,906,375 203,777,625
Petty cash A/6 2,275,000 2,500,000
Account receivable B/1 120,600,000 129,550,000
Allowance for bad debt B/1 (10,125,000) -
Inventory - papers C/1 105,020,000 135,245,000
Prepaid insurance D/1 1,700,000 21,750,000
Prepaid rent D/3 15,000,000 -
Investment-general E/1 189,225,000 82,437,500
Investment saving E/2 - 262,500,000
Office furniture and fixture F/1 76,062,500 86,062,500
Accum. Depr. Office furnitur & fix. F/1 (31,037,500) (38,806,250)
Printing equipment F/1 1,116,300,000 1,356,050,000
Accum. Depr. Printing equipment F/1 (526,362,500) (588,237,500)
JUMLAH ASSETS 1,156,563,875 1,652,828,875

LIABILITIES
Voucher payable G/1 75,475,000 152,093,750
Salaries payable H/1 - 20,341,250
Salaries tax payable H/2 7,305,000 13,190,000
Land and building tax payable H/3 312,500 312,500
Income tax payable H/4 15,902,500 8,580,375
Dividen payable H/5 75,000,000 -
Long term payable I/1 250,000,000 593,750,000
Long term payable due in 2003 I/1 62,500,000 -
EQUITIES
Common stock J/1 375,000,000 412,500,000
Retairned earning K/1 102,772,000 287,018,875
Retairned earning-current year TB-2 192,296,875 165,042,125
JUMLAH LIABILITIES & EQUITY 1,156,563,875 1,652,828,875

- -

184,246,875
8,050,000 -

295,068,875
8,050,000
LA PRESINDO WP: TB-1
G TRIAL BALANCE-NOMINAL ACCOUNT
MBER 2003

Adjusment Financial
Per Audit
Debet Kredit Statement

- 1,537,500 202,240,125
- 1,251,250 1,248,750 203,488,875
1,537,500 8,135,000 122,952,500
8,135,000 13,625,000 (5,490,000) 117,462,500
13,981,250 107,500,000 41,726,250 41,726,250
- - 21,750,000
- - - 21,750,000
- - 82,437,500
- - 262,500,000 344,937,500
- - 86,062,500
- - (38,806,250)
- 21,937,500 1,334,112,500 1,420,175,000
21,054,792 - (567,182,708) (605,988,958)
1,543,551,167 1,543,551,167

17,145,469 27,071,250 162,019,531 162,019,531

- - 20,341,250 20,341,250
- - 13,190,000 13,190,000
- - 312,500 312,500
- - 8,580,375 8,580,375
- 54,250,000 54,250,000 54,250,000
- - 593,750,000 593,750,000
- - -

- - 412,500,000 412,500,000
67,875,000 - 219,143,875 -
- - 59,463,636 278,607,511
129,729,011 235,307,500 1,543,551,167 1,543,551,167
KOMITE AUDIT
PT. NABILA PRESINDO
JL. VETERAN NO: 20 JAKARTA

Per Audit
Nama Akun Rek. KK
31-12-2002
INCOME FROM
Advertising - General 588,126,250
Advertising - Advertising 219,443,750
Advertising - Mini 225,135,500
Sales of news paper 320,212,500
TOTAL INCOME 1,352,918,000

OPERATING EXPENSES:
Salaries M/1 537,060,000
Commission-advertising M/2 84,225,000
Honorarium-corespondence M/5 11,050,000
Honorarium-others M/5 23,312,500
Photos and pictures M/5 8,725,000
Usage of news papers and ink C/3 186,991,250
Reparation and maitenance M/5 15,093,750
Supplies M/5 11,412,500
Distribution and freight M/5 7,350,000
Rent D/3 22,500,000
Depreciation F/1 63,327,500
Land and building tax H/3 312,500
Insurance D/1 4,312,500
Electricity M/5 30,125,000
Consultan fees M/2 23,587,500
Bad debt B/1 9,887,500
Other expense M/4 12,132,500
TOTAL OPERATING EXPENSE 1,051,405,000
NET INCOME FROM OPERATIONS 301,513,000

INCOME (EXPENSES) NON OPERATING ACTIVITIES

Investment income E/1 16,000,000
Other income M/3 2,307,500
Interest expenses (37,500,000)
Gain (loss) disposal of plant asset F/1 2,250,000
TOTAL (16,942,500)

INCOME BEFORE TAX 284,570,500

ESTIMATED INCOME TAX (92,273,625)

NET INCOME 192,296,875
PT. NABILA PRESINDO WP: TB-2
WORKING TRIAL BALANCE-NOMINAL ACCOUNT
31 DESEMBER 2003

Per Book Adjusment Financial

Per Audit
31-12-2003 Debet Kredit Statement

658,626,250 - - 658,626,250
248,262,500 - - 248,262,500
254,325,000 - - 254,325,000
426,507,500 - - 426,507,500
1,587,721,250 1,587,721,250 1,587,721,250

563,862,500 - - 563,862,500
96,595,000 - - 96,595,000
11,687,500 - - 11,687,500
26,725,000 - - 26,725,000
10,925,000 - - 10,925,000
342,368,750 - - 342,368,750
38,312,500 600,000 - 38,912,500
12,175,000 1,028,750 - 13,203,750
8,087,500 - - 8,087,500
52,500,000 - - 52,500,000
69,643,750 - - 69,643,750
312,500 - - 312,500
5,950,000 - - 5,950,000
35,675,000 - - 35,675,000
27,937,500 - - 27,937,500
13,625,000 - - 13,625,000
28,475,000 107,687,500 - 136,162,500
1,344,857,500 1,454,173,750 1,454,173,750
242,863,750 133,547,500 133,547,500

7,850,000 - - 7,850,000
4,696,250 - 21,807,969 26,504,219
(31,250,000) 17,187,500 - (48,437,500)
18,212,500 882,708 - 17,329,792
(491,250) 3,246,511 3,246,511

242,372,500 136,794,011 136,794,011

(77,330,375) (77,330,375) (77,330,375)

165,042,125 127,386,458 21,807,969 59,463,636 59,463,636
PT. NABILA PRESINDO
BALANCE SHEET
AS OF DECEMBER 31' 2003

31 Desember
Assets 2003 2002
Current Assets Rp. Rp.
Cash 203,488,875 100,181,375 103,307,500
Account Receivable (net allowance
for bad debt (Rp.5.490,000
dan 10.125.000) 117,462,500 110,475,000 6,987,500
Inventory 41,726,250 105,020,000 63,293,750
Prepaid expense 21,750,000 16,700,000 5,050,000
Total Current Assets 384,427,625 332,376,375
Investment 344,937,500 189,225,000 155,712,500
Equipment
Office furniture & fixture 86,062,500 76,062,500 10,000,000
Printing 1,334,112,500 1,118,550,000 215,562,500
1,420,175,000 1,194,612,500
Less: Accumulated depreciation (605,988,958) (557,400,000) (48,588,958)
Book Value 814,186,042 637,212,500

TOTAL ASSETS 1,543,551,167 1,158,813,875

-
Liabilities and Equity
Current liability
Voucher payable 162,019,531 75,475,000 86,544,531
Expense payable 33,843,750 7,617,500 26,226,250
Dividen payable 54,250,000 75,000,000 (20,750,000)
Income tax payable 8,580,375 15,902,500 (7,322,125)
Current payable portion from long
term payable - 62,500,000 (62,500,000)
Total Current Liability 258,693,656 236,495,000

Long term payable 593,750,000 250,000,000 343,750,000

Equity
Common stock, par @Rp.50,000
modal dasar 100 lb Outstanding
7,500 lembar 412,500,000 375,000,000 37,500,000
Retairned earning 278,607,511 297,318,875 (18,711,364)
Total Equity 691,107,511 672,318,875
78,175,000
TOTAL LIABILITY & EQUITY 1,543,551,167 1,158,813,875
Aliran kas bersih

Mengurangi kas (OP)

Menambah kas (OP)
Mengurangi kas (OP)

Mengurangi kas (Inv)

Mengurangi kas (Inv)

Mengurangi kas (Inv)

Menambah kas (Op)

Menambah kas (OP)

Menambah kas (OP)
Mengurangi kas (Op)
Mengurangi kas (Op)

Mengurangi kas (Op)

Menambah keu (Keu)

Menambah keu (Keu)

Menambah keu (Keu)
PT. NABILA PRESSINDO
Income Statement and Retained Earning

For The Year Ended

2003 2002
Income from advertising and sale of new
paper 1,587,721,250 1,352,915,000
Operating expense 1,454,173,750 1,051,405,000
Margin Bruto 133,547,500 301,510,000
Other income (expense) 3,246,511 (16,442,500)
Income before tax 136,794,011 285,067,500
Income tax 77,330,375 92,273,625
Net income 59,463,636 192,793,875

Retairned earning balance, beginning 297,318,875 179,525,000

356,782,511 372,318,875
Koreksi laba ditahan 10,300,000 -
Deviden - 75,000,000
346,482,511 297,318,875
PT. NABILA PRESINDO
LAPORAN ARUS KAS
PERIODE YANG BERAKHIR 31 DESEMBER 2003

1. Laporan Kas dari Kegiatan Operasional:

a. Kas Masuk
Laba usaha 59,463,636
Acc. Depretiation 48,588,958
Inventory 63,293,750
Voucher payable 86,544,531
Expense payable 26,226,250
Kas Masuk 224,653,489

b. Kas Keluar
Koreksi laba ditahan 78,175,000
Account receivable 6,987,500
Prepaid expense 5,050,000
Dividen payable 20,750,000
Income tax payable 7,322,125
Current payable portion from long 62,500,000
Kas Keluar 180,784,625

Aliran Kas dari Kegiatan Operasional 103,332,500

2. Aliran Kas dari Kegiatan Investasi

a. Kas Masuk
-
Kas Masuk -

b. Kas Keluar
Office furniture & fixture 10,000,000
Investment 155,712,500
Printing 215,562,500
Kas Keluar 381,275,000

Aliran Kas dari Kegiatan Investasi (381,275,000)

Aliran Kas dari Kegiatan Keuangan (Pendanaan)

a. Kas Masuk
Tambahan setoran saham 37,500,000
Long term payable 343,750,000
Kas Masuk 381,250,000

b. Kas Keluar
Deviden -
-

Aliran Kas dari Kegiatan Keuangan (Pendanaan) 381,250,000

Aliran Kas Masuk Bersih 103,307,500

Kas Awal Periode 100,181,375

Kas Akhir Periode 203,488,875

203,420,875

-
103,307,500