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IKHTISAR KINERJA UTAMA LAPORAN MANAJEMEN PROFIL PERUSAHAAN
PERFORMANCE HIGHLIGHTS MANAGEMENT REPORTS COMPANY PROFILE

The original financial statements included
herein are in the Indonesian language.
PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal For the Year than Ended
31 Desember 2022 December 31, 2022
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

37. PENYAJIAN KEMBALI LAPORAN KEUANGAN 37. RESTATEMENT OF FINANCIAL STATEMENTS
Pada bulan April 2022, DSAK IAI menerbitkan In April 2022, DSAK IAI issued an explanatory
materi penjelasan melalui siaran pers atas material through a press release regarding attribution
persyaratan pengatribusian imbalan pada periode of benefits to periods of service in accordance with
jasa sesuai PSAK 24: “Imbalan Kerja” yang PSAK 24: “Imbalan Kerja” which was adopted from
diadopsi dari IAS 19 “Employee Benefits”. Materi IAS 19 “Employee Benefits”. The explanatory
penjelasan tersebut menyampaikan informasi material conveyed the information that the fact
bahwa pola fakta umum dari program pensiun pattern of the pension program based on the Labor
berbasis Undang-undang Ketenagakerjaan yang Law currently enacted in Indonesia is similar to those
berlaku di Indonesia saat ini memiliki pola fakta responded and concluded in the IFRS Intepretation
serupa dengan yang ditanggapi dan disimpulkan Committee (“IFRIC”) Agenda Decision Attributing
dalam IFRS Intepretation Committee (“IFRIC”) Benefit to Periods of Service (IAS 19).
Agenda Decision Attributing Benefit to Periods of
Service (IAS 19).

Perusahaan telah menerapkan materi penjelasan The Company has adopted the said explanatory
tersebut dengan mengubah kebijakan akuntansi material with changed its accounting policy regarding
menyangkut atribusi imbalan kerja pada periode attribution of benefits to periods of service
jasa secara retrospektif. retrospectively.
Dampak dari penyajian kembali seperti yang telah The effects of the above-mentioned restatement to
diungkapkan di atas pada laporan keuangan the financial statements of the Company, are as
Perusahaan, adalah sebagai berikut: follows:
31 Desember 2021 31 Desember 2021
(Dilaporkan sebelumnya)/ Penyesuaian penyajian (Disajikan kembali)/
December 31, 2021 kembali/ December 31, 2021
(As previously reported) Restatement adjustment (As restated)
Laporan Posisi Keuangan Statement of Financial
Position
Aset Assets
Aset pajak tangguhan, neto 261.800.993 (55.929.059) 205.871.934 Deferred tax assets, net
Liabilitas Liabilities
Liabilitas imbalan kerja Short-term employee
jangka pendek 46.884.601 77.854 46.806.747 benefits liability
Liabilitas imbalan kerja Long-term employee
jangka panjang 919.119.129 254.145.145 664.973.984 benefits liability
Ekuitas Equity
Saldo laba 722.003.550 (198.293.940) 920.297.490 Retained earnings
31 Desember 2021 31 Desember 2021
(Dilaporkan sebelumnya)/ Penyesuaian penyajian (Disajikan kembali)/
December 31, 2021 kembali/ December 31, 2021
(As previously reported) Restatement adjustment (As restated)
Laba Rugi dan Penghasilan Profit or Loss and Other
Komprehensif Lain Comprehensive Income
Beban penjualan dan distribusi 2.602.508.494 (9.372.355) 2.593.136.139 Selling and distribution expense
General and
Beban umum dan administrasi 680.063.191 (4.455.286) 675.607.905 administrative expense
Manfaat pajak penghasilan 88.874.488 18.699.463 70.175.025 Income tax benefit
Penghasilan komprehensif lain Other comprehensive
period berjalan (31.757.099) (83.487.589) 51.730.490 income for the period
Total penghasilan (rugi)
komprehensif tahun Total comprehensive income
berjalan (327.494.849) (78.615.767) (248.879.082) (loss) for the year
1 Januari 2021 1 Januari 2021
(Dilaporkan sebelumnya)/ Penyesuaian penyajian (Disajikan kembali)/
January 1, 2021 kembali/ January 1, 2021
(As previously reported) Restatement adjustment (As restated)
Laporan Posisi Keuangan Statement of Financial
Position
Aset Assets
Aset pajak tangguhan, neto 163.969.374 (13.681.815) 150.287.559 Deferred tax assets, net
Liabilitas Liabilities
Liabilitas imbalan kerja Long-term employee
jangka panjang 807.143.520 133.359.988 673.783.532 benefits liability
Ekuitas Equity
Saldo laba 1.049.498.399 (119.678.173) 1.169.176.572 Retained earnings
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330 PT FAST FOOD INDONESIA TBK | 2022 ANNUAL REPORT | MAINTAINING GROWTH MOMENTUM FROM THE IMPACT OF PANDEMIC