2. Auditing Debt and Equity (25%) The following is attached to the company's financial statements, pay attention to the non- current liabilities and shareholders' equity sections. Verified by, Bambang Leo Handoko D5271 and sent to Department/Program on JAN 11, 2022 Page 3 of 5 FM-BINUS-AA-FPU-78/V2RO Catatan/ 2010 Notes 2009 LIABILITIES AND KEWAJIBAN DAN EKUITAS SHAREHOLDERS' EQUITY KEWAJIBAN LANCAR CURRENT LIABILITIES Pinjaman bank jangka pendek 63.218.778.659 2b,h,m,4,10,24 59.461.174.390 Short-term bank loans Hutang usaha . Pihak ketiga 16.049.325.984 2b,1,m,9,11,24 11.810.234.601 Trade payables - Third parties Hutang pajak 3.289.221.216 2n, 20b 76.862.642 Taxes payable Hutang lain-lain 44.048.187 Other payables Biaya masih harus dibayar 1.322.870.535 12 1.259.063.830 Accrued expenses Uang muka penjualan 896.800.000 2b, Advance on sales Bagian kewajiban jangka panjang yang jatuh tempo dalam waktu Current maturities of long-term satu tahun 153.161.300 2b,h,m,4,13,24 9.120.148.381 debts Jumlah Kewajiban Lancar 84.930.157.694 81.771.532.031 Total Current Liabilities KEWAJIBAN TIDAK LANCAR NON-CURRENT LIABILITIES Kewajiban jangka panjang - setelah dikurangi bagian yang jatuh Long-term debts - net of tempo dalam waktu satu tahun 128.338.374 2b,h,m,4,13,24 45.066.961.090 current maturities Kewajiban pajak tangguhan - Bersih 18.457.040.328 2n, 20d 18.329.375.900 Deferred tax liabilities - Net Kewajiban diestimasi imbalan Estimated liabilities for pasca-kerja 1.975.245.056 21,22 1.588.160.200 post-employment benefits 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 EKUITAS SHAREHOLDERS' EQUITY Modal saham-nilai nominal Share capital - par value Rp 100 Rp 100 per saham per share Modal dasar - 4.000.000.000 Authorized - 4,000,000,000 saham shares Modal ditempatkan dan disetor Issued and fully paid penuh - 1.500.000.000 saham 1,500,000,000 shares (2009: 1.300.000.000 saham) 150.000.000.000 14 130.000.000.000 (2009: 1,300,000,000 shares) Tambahan modal disetor - Bersih 33.542.841.148 2k, 15 4.367.923.968 Additional paid-in capital - Net Saldo laba 45.916.926.397 21.257.157.437 Retained earnings Jumlah Ekuitas 229.459.767.545 155.625.081.405 Total Shareholders' Equity JUMLAH KEWAJIBAN DAN TOTAL LIABILITIES AND EKUITAS 334.950.548.997 302.381.110.626 SHAREHOLDERS' EQUITY Questions: a. Based on the financial statements above, explain possible "debt to equity swap scheme carried out by the client! (15%) b. What evidence do you need to collect to ensure that the client's debt to equity swap is free from material misstatement? (10%)
