UNIPACKIDR Summary1 Trial Balance Report Date: 27-MAY-2008 11:48
Period: MAR-08 Page: 1 of 4
Currency: IDR
Balance Type: Period to Date
CO Range: 001 to 001
CO: 001 PT Unipack Indosystems
ACCT Description Beginning Balance Debits Credits Ending Balance
--------------- ------------------------------- -------------------- -------------------- -------------------- --------------------
111101 Cash on Hand - IDR 80,925,400.00 66,092,500.00 92,518,600.00 54,499,300.00
111102 Cash on Hand - USD 2,548,982.00 21,771,640.00 21,766,080.00 2,554,542.00
111199 Cash - Clearing 0.00 275,162,392.50 275,162,392.50 0.00
111201 Bank Ekonomi - GE (IDR) 2,465,543,564.45 19,307,871,544.06 8,748,545,555.72 13,024,869,552.79
111202 Bank HSBC (IDR) 33,283,598.00 0.00 6,000.00 33,277,598.00
111207 Bank HSBC (USD) 28,356,507.85 196,207,823.63 196,152,127.26 28,412,204.22
111208 Bank Ekonomi - GE (USD) 27,005,638,438.17 24,591,316,722.47 33,169,829,939.63 18,427,125,221.01
111209 Bank Ekonomi - GE (EUR) 51,702,231.91 63,387,742.40 238,052.93 114,851,921.38
113101 AR - Trade Local 122,185,490,267.00 45,531,700,731.25 45,325,500,153.09 122,391,690,845.16
113301 Employee Receivable 83,755,000.00 24,100,000.00 19,270,000.00 88,585,000.00
113399 AR - Others 737,650,014.00 143,132,000.00 510,621,014.00 370,161,000.00
114101 Inventory - Raw Material 60,826,238,020.24 63,712,487,966.00 56,330,952,127.24 68,207,773,859.00
114102 Inventory - Jasa Subcon 97,001,595.00 1,357,301,925.00 1,454,303,519.94 0.06
114103 Inventory - Support Material 419,883,294.35 306,573,851.00 331,929,364.37 394,527,780.98
114201 WIP - Printing 8,201,485,336.88 16,052,918,160.07 17,185,698,488.22 7,068,705,008.73
114202 WIP - Extrution 1,265,400,470.84 18,987,633,240.80 19,232,975,918.34 1,020,057,793.30
114203 WIP - Dry Lamination 1,272,851,991.68 19,382,670,921.82 18,241,776,510.15 2,413,746,403.35
114205 WIP - Slitting 1,168,689,995.77 2,388,361,916.91 2,469,856,512.57 1,087,195,400.11
114301 Finished Good - Rol 16,503,108,189.45 35,077,537,464.63 30,135,462,532.51 21,445,183,121.57
114302 Finished Good - Bag 1,350,702,404.51 3,748,738,184.50 2,983,305,850.25 2,116,134,738.76
114303 Finished Good - Purchase (Rol) 1,955,182,166.31 3,769,497,862.47 3,365,148,219.27 2,359,531,809.51
114401 Inventory - Spare Part 3,447,140,977.30 579,167,054.10 424,413,695.86 3,601,894,335.54
114501 Inventory - Stationary 104,387,817.20 31,489,035.40 27,203,215.88 108,673,636.72
114999 Others Inventory 1,574,732.44 7,497,937.09 1,574,732.44 7,497,937.09
115001 DP - Local 122,963,552.42 2,278,654.80 54,500,201.07 70,742,006.15
115002 DP - Import 1,255,067,045.96 2,791,440,852.32 512,692,492.08 3,533,815,406.20
116001 Income Tax - Article 22 635,537,350.00 196,602,055.00 0.00 832,139,405.00
116004 Income Tax - Article 25 40,473,932.00 19,564,339.00 0.00 60,038,271.00
116005 VAT - In 245,463,067.00 3,950,360,071.00 3,964,350,574.00 231,472,564.00
116006 VAT - In (In Process) 1,000,000.00 2,417,400.00 0.00 3,417,400.00
117001 Prepaid Insurance 86,886,949.12 124,883.14 36,106,216.70 50,905,615.56
117002 Prepaid Acquisition Cost 442,533,254.00 373,249,196.00 815,782,450.00 0.00
121001 Land 17,729,267,000.00 0.00 0.00 17,729,267,000.00
121002 Building & Utility 15,017,876,252.18 0.00 0.00 15,017,876,252.18
121003 Instalation & Construction 4,273,876,683.51 0.00 0.00 4,273,876,683.51
121005 Vehicle 1,751,410,327.37 0.00 0.00 1,751,410,327.37
121006 Office Equipment 1,373,263,096.80 18,004,850.00 0.00 1,391,267,946.80
121007 Hardware & Software 2,407,861,442.00 1,925,000.00 0.00 2,409,786,442.00
121008 Factory Equipment 7,343,395,016.45 141,002,222.00 0.00 7,484,397,238.45
121009 Machinery & Equipment 206,821,213,483.89 139,500,000.00 0.00 206,960,713,483.89
121010 Press Roll 948,279,746.79 31,000,000.00 0.00 979,279,746.79
121011 Lab & QC Equipment 555,318,510.80 0.00 0.00 555,318,510.80
121999 Asset Clearing 0.00 331,432,072.00 331,432,072.00 0.00
122002 Depr. Acc - Building & Utility (4,370,909,579.25) 0.00 62,574,484.40 (4,433,484,063.65)
122003 Depr. Acc - Instalation & Contr (3,084,338,682.81) 0.00 44,519,548.79 (3,128,858,231.60)
122005 Depr. Acc - Vehicle (938,583,717.55) 0.00 18,243,857.58 (956,827,575.13)
122006 Depr. Acc - Office Equipment (878,014,780.63) 0.00 14,251,734.94 (892,266,515.57)
122007 Depr. Acc - Hardware & Software (1,679,888,618.58) 0.00 24,868,721.93 (1,704,757,340.51)
122008 Depr. Acc - Factory Equipment (3,668,927,268.31) 0.00 81,182,627.04 (3,750,109,895.35)
122009 Depr. Acc - Machinery & Equipme (55,698,482,501.71) 0.00 1,077,195,524.61 (56,775,678,026.32)
UNIPACKIDR Summary1 Trial Balance Report Date: 27-MAY-2008 11:48
Period: MAR-08 Page: 2 of 4
Currency: IDR
Balance Type: Period to Date
CO Range: 001 to 001
CO: 001 PT Unipack Indosystems
ACCT Description Beginning Balance Debits Credits Ending Balance
--------------- ------------------------------- -------------------- -------------------- -------------------- --------------------
122010 Depr. Acc - Press Roll (740,092,694.93) 0.00 13,441,610.50 (753,534,305.43)
122011 Depr. Acc - Lab & QA Equipment (373,162,302.30) 0.00 6,135,162.01 (379,297,464.31)
131005 Vehicle In Progress 72,089,600.00 0.00 0.00 72,089,600.00
131999 CIP - Clearing 0.00 139,500,000.00 139,500,000.00 0.00
132001 Guarantee Money 1,830,000.00 0.00 0.00 1,830,000.00
133001 Deffered Tax Asset 1,252,745,707.00 0.00 0.00 1,252,745,707.00
211101 AP - Trade Local (53,741,416,990.82) 32,082,995,568.48 35,918,317,887.14 (57,576,739,309.48)
211102 AP - Trade Import (62,262,634,829.17) 6,995,920,913.62 21,396,293,503.57 (76,663,007,419.12)
211197 Unapplied Receipt (IDR) 0.00 19,389,319,004.09 19,389,319,004.09 0.00
211198 Unapplied Receipt (USD) 0.00 24,205,493,526.76 24,205,493,526.76 0.00
211199 AP - Clearing (6,492,324,357.12) 48,397,760,795.01 43,735,760,967.56 (1,830,324,529.67)
211301 Income Tax - article 21 (215,358,562.00) 215,358,562.00 137,386,077.00 (137,386,077.00)
211303 Income Tax - article 23 (27,328,681.00) 49,498,105.00 60,109,445.92 (37,940,021.92)
211304 Income Tax - article 25 (52,639,373.00) 52,639,373.00 19,564,339.00 (19,564,339.00)
211305 Income Tax - article 26 (96,393,238.55) 96,393,238.55 103,265,798.22 (103,265,798.22)
211306 VAT - Out (751,727.00) 3,972,146,933.61 3,972,146,933.61 (751,727.00)
211401 Accrued Interest Expense (3,128,681,024.47) 242,929,877.71 1,457,361,706.91 (4,343,112,853.67)
211403 Accrued Salary Expense 0.00 1,245,759,199.00 1,246,089,709.00 (330,510.00)
211405 Accrued Expense (620,273,405.56) 620,487,429.24 649,559,063.98 (649,345,040.30)
211406 Accrued Labor Insurance (54,571,566.00) 54,571,566.00 54,571,566.00 (54,571,566.00)
211409 Accrued Acquisition Cost 0.00 827,171,490.90 827,171,490.90 0.00
212103 Provision of Retirement Benefit (4,175,820,447.90) 0.00 0.00 (4,175,820,447.90)
213101 STD - Bank BBL / Ing Bank (USD) (127,449,100,000.00) 1,403,900,000.00 1,681,900,000.00 (127,727,100,000.00)
213102 STD - Bank HSBC (USD) (113,957,595,005.99) 5,520,430,482.00 5,769,001,962.00 (114,206,166,485.99)
310001 Capital Stock - PT WWS (10,000,000,000.00) 0.00 0.00 (10,000,000,000.00)
310002 Capital Stock - PT WSK (10,000,000,000.00) 0.00 0.00 (10,000,000,000.00)
320001 Retained Earning (29,258,028,583.64) 0.00 0.00 (29,258,028,583.64)
410001 Sales - Local (101,461,475,489.17) 62,803,523.91 39,583,396,466.28 (140,982,068,431.54)
420001 Return - Local 312,348,495.14 280,613,365.78 66,112.20 592,895,748.72
510001 Cogs - Local 82,939,424,096.90 36,160,795,838.23 597,285,196.35 118,502,934,738.78
520001 Cogs - Return Local (292,361,741.34) 0.00 236,257,038.10 (528,618,779.44)
601002 DL - Wages 852,461,600.00 333,112,840.00 0.00 1,185,574,440.00
601003 DL - Overtime 381,109,000.00 135,567,390.00 0.00 516,676,390.00
601004 DL - Incentif 40,055,400.00 21,983,830.00 0.00 62,039,230.00
601009 DL - Tax Incentif (article 21) 24,935,564.00 8,133,827.00 0.00 33,069,391.00
601999 RCA - Direct Labor (1,298,561,564.00) 0.00 498,797,887.10 (1,797,359,451.10)
602001 IDL - Salaries 2,400,226,968.40 842,099,679.00 0.00 3,242,326,647.40
602003 IDL - Overtime 202,214,500.00 87,469,990.00 0.00 289,684,490.00
602004 IDL - Incentif 19,092,400.00 11,106,000.00 0.00 30,198,400.00
602006 IDL - Honorarium 0.00 5,900,000.00 0.00 5,900,000.00
602009 IDL - Tax Incentif (article 21) 292,165,048.00 129,252,250.00 0.00 421,417,298.00
603001 Labor Insurance 77,435,763.00 38,591,546.00 10.00 116,027,299.00
603002 Medical (157,950.00) 450,235.00 492,510.00 (200,225.00)
603003 Consumption 170,202,250.00 111,229,910.00 0.00 281,432,160.00
603004 Uniform & Equipment 3,300,000.00 0.00 0.00 3,300,000.00
603005 Training & Education 20,809,800.00 0.00 0.00 20,809,800.00
603006 Recruitment 900,000.00 505,000.00 0.00 1,405,000.00
603007 Accomodation 1,953,305.00 1,182,425.00 0.00 3,135,730.00
603008 Security 14,305,473.00 0.00 0.00 14,305,473.00
603010 Drink Water 9,499,200.00 4,008,000.00 0.00 13,507,200.00
UNIPACKIDR Summary1 Trial Balance Report Date: 27-MAY-2008 11:48
Period: MAR-08 Page: 3 of 4
Currency: IDR
Balance Type: Period to Date
CO Range: 001 to 001
CO: 001 PT Unipack Indosystems
ACCT Description Beginning Balance Debits Credits Ending Balance
--------------- ------------------------------- -------------------- -------------------- -------------------- --------------------
603011 Electricity 1,033,687,896.00 537,120,429.00 0.00 1,570,808,325.00
603013 Gas 232,181,781.16 100,927,835.04 0.00 333,109,616.20
603015 Spare Part 911,246,213.19 478,480,358.58 58,491,885.35 1,331,234,686.42
603016 Factory Supplies 127,152,556.95 67,853,407.54 702,988.37 194,302,976.12
603017 Water 1,865,300.00 1,175,100.00 0.00 3,040,400.00
603020 Telephone & Internet 45,347,779.00 21,375,110.00 0.00 66,722,889.00
603021 Postage, Courier & Stamp 3,404,123.17 1,538,130.63 126,000.00 4,816,253.80
603022 Printing 15,380,346.86 4,610,537.67 0.00 19,990,884.53
603023 Fotocopy 953,500.00 158,600.00 0.00 1,112,100.00
603024 Stationary & Office Supplies 82,857,664.90 46,983,918.21 0.00 129,841,583.11
603027 Transport 45,100,804.00 22,969,285.00 0.00 68,070,089.00
603037 Cylinder 237,594,155.00 288,098,582.50 130,120,000.00 395,572,737.50
603038 Metalizing, tooling, cutting 1,180,893,865.13 2,356,389,357.84 5,846,392.38 3,531,436,830.59
603042 Maint. & Repair - Building & Ut 5,700,000.00 4,561,000.00 0.00 10,261,000.00
603045 Maint. & Repair - Vehicle 9,211,252.00 13,401,200.00 0.00 22,612,452.00
603046 Maint. & Repair - Office Equipm 700,000.00 3,200,000.00 0.00 3,900,000.00
603049 Maint. & Repair - Machinery & E 6,986,647.55 0.00 0.00 6,986,647.55
603050 Maint. & Repair - Cylinder Base 115,589,865.00 69,904,285.00 0.00 185,494,150.00
603056 Freight In Forwarder 232,939,474.08 53,519,249.00 11,389,040.90 275,069,682.18
603059 Freight Out 343,522,500.00 213,185,000.00 7,600,000.00 549,107,500.00
603072 Registration & License 7,006,000.00 34,189,080.00 0.00 41,195,080.00
603073 Travel 5,466,000.00 0.00 0.00 5,466,000.00
603074 Donation & Entertainment 5,500,000.00 1,000,000.00 0.00 6,500,000.00
603075 Membership 0.00 1,200,000.00 0.00 1,200,000.00
603078 Legal & Profesional 0.00 3,040,000.00 0.00 3,040,000.00
603079 Insurance 108,937,225.54 51,959,937.03 124,883.10 160,772,279.47
603080 Bank Administration 14,498,138.88 6,982,888.19 0.00 21,481,027.07
603081 Pricing Variance (243,860.00) 0.00 0.00 (243,860.00)
603090 Supporting Material 393,225,739.13 516,147,917.46 159,560,261.24 749,813,395.35
603098 Rounding 7,232.63 5,525.78 2,781.00 9,977.41
603100 Others 3,048,145.88 0.00 0.00 3,048,145.88
603999 RCA - Factory Overhead (5,268,135,418.04) 0.00 4,450,819,988.25 (9,718,955,406.29)
604002 Depreciation - Building & Utili 125,148,968.80 62,574,484.40 0.00 187,723,453.20
604003 Depreciation - Instalation & Co 89,039,097.58 44,519,548.79 0.00 133,558,646.37
604005 Depreciation - Vehicle 36,487,715.16 18,243,857.58 0.00 54,731,572.74
604006 Depreciation - Office Equipment 28,208,976.14 14,251,734.94 0.00 42,460,711.08
604007 Depreciation - Hardware & Softw 49,697,339.70 24,868,721.93 0.00 74,566,061.63
604008 Depreciation - Factory Equipmen 155,738,137.24 81,182,627.04 0.00 236,920,764.28
604009 Depreciation - Machinery & Equi 2,163,327,739.85 1,077,195,524.61 0.00 3,240,523,264.46
604010 Depreciation - Press Roll 26,158,221.01 13,441,610.50 0.00 39,599,831.51
604011 Depreciation - Lab & QC Equipme 12,270,324.02 6,135,162.01 0.00 18,405,486.03
604999 RCA - Depreciation (2,552,646,859.03) 0.00 1,275,649,882.26 (3,828,296,741.29)
810001 Interest Income (127,437,079.45) 0.00 47,965,932.25 (175,403,011.70)
810002 Forex Gain - Real (2,185,359,217.54) 0.00 1,251,459,909.36 (3,436,819,126.90)
810004 Gain on Retirement of Fixed Ass (13,801,472.00) 0.00 0.00 (13,801,472.00)
810012 Forex Gain - Unreal (4,702,688,192.69) 9,358,484,268.94 8,005,692,680.99 (3,349,896,604.74)
810099 Other Income (103,615,000.00) 0.00 7,878,636.00 (111,493,636.00)
820001 Interest Expense 3,378,327,463.68 1,506,926,574.18 0.00 4,885,254,037.86
820002 Forex Loss - Real 1,268,701,881.46 669,242,738.90 2,925,099.58 1,935,019,520.78
820012 Forex Loss - Unreal (960,640,165.22) 1,323,298,294.74 1,771,991,366.74 (1,409,333,237.22)
UNIPACKIDR Summary1 Trial Balance Report Date: 27-MAY-2008 11:48
Period: MAR-08 Page: 4 of 4
Currency: IDR
Balance Type: Period to Date
CO Range: 001 to 001
CO: 001 PT Unipack Indosystems
ACCT Description Beginning Balance Debits Credits Ending Balance
--------------- ------------------------------- -------------------- -------------------- -------------------- --------------------
-------------------- -------------------- -------------------- --------------------
0.00 466,468,943,809.28 466,468,943,809.28 0.00
