6. The foundation has no plans or i

6. The foundation has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
7. There are no:
a. Violations or possible violations of laws or regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency.
b. Unasserted claims or assessments
8. The foundation has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledge as collateral.
9. The foundation has compiled with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.
10. Matters conveyed in the point 1-9 that happened after the date of independent auditor’s report will be directly informed to KAP Hananta Budianto & Rekan.
11. We only assigned 1 (one) Public Accountant Office (KAP Hananta Budianto & Rekan) to audit financial statements of Yayasan Bina Potensi Desa (SINTESA) for the years ended December 31, 2013.
12. Financial statements of Yayasan Bina Potensi Desa (SINTESA) for the years ended December 31, 2012 have not been audited.

B. BALANCE AND TRANSACTION IN FOREIGN EXCHANGE

The financial statements are presented in Rupiah and transactions which are denominated in foreign currencies, are converted into Rupiah with the exchange rate prevailing at the date oh the transactions. At the balance sheet date, monetary assets and liabilities in foreign currencies are translated at the exchange rate prevailing at that date.

C. TRANSACTIONS WITH THE RELATED PARTIES

The foundation made transactions with several related parties. According to Statement of Financial Accounting Standard No. 7 regarding: “Disclosure of Related Parties”, related parties are:
a. enterprises that, through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise this includes holding companies, subsidiaries and fellow subsidiaries);
b. associates;
c. individuals owning, directly or indirectly, an interest in the voting rights of the reporting enterprise that gives them significant influence over the enterprise, and close members of the family of any such individual (close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the reporting enterprise);
d. key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including board of commissioners, directors and managers of companies and close members of the families of such individuals;
e. enterprises in which a substantial interest in the voting rights is owned, directly or indirectly, by a person described in (c) or (d), or over which such a person is able to exercise significant influence. This includes enterprises owned by commissioners, directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise.

All balances and significant transactions with the related parties have been recorded and disclosed in the Financial Statement properly. The nature and amount of transaction have been presented in the Financial Statements.

Hasil (Bahasa Indonesia) 1:

6. The foundation has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.7. There are no: a. Violations or possible violations of laws or regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency.b. Unasserted claims or assessments 8. The foundation has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledge as collateral.9. The foundation has compiled with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.10. Matters conveyed in the point 1-9 that happened after the date of independent auditor’s report will be directly informed to KAP Hananta Budianto & Rekan.11. We only assigned 1 (one) Public Accountant Office (KAP Hananta Budianto & Rekan) to audit financial statements of Yayasan Bina Potensi Desa (SINTESA) for the years ended December 31, 2013.12. Financial statements of Yayasan Bina Potensi Desa (SINTESA) for the years ended December 31, 2012 have not been audited.B. BALANCE AND TRANSACTION IN FOREIGN EXCHANGEThe financial statements are presented in Rupiah and transactions which are denominated in foreign currencies, are converted into Rupiah with the exchange rate prevailing at the date oh the transactions. At the balance sheet date, monetary assets and liabilities in foreign currencies are translated at the exchange rate prevailing at that date.C. TRANSACTIONS WITH THE RELATED PARTIESThe foundation made transactions with several related parties. According to Statement of Financial Accounting Standard No. 7 regarding: “Disclosure of Related Parties”, related parties are:a. enterprises that, through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise this includes holding companies, subsidiaries and fellow subsidiaries);b. associates;c. individuals owning, directly or indirectly, an interest in the voting rights of the reporting enterprise that gives them significant influence over the enterprise, and close members of the family of any such individual (close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the reporting enterprise);d. key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including board of commissioners, directors and managers of companies and close members of the families of such individuals; e. perusahaan di mana minat yang besar dalam hak suara adalah milik, langsung atau tidak langsung, oleh orang yang dijelaskan dalam (c) atau (d), atau lebih dari yang orang tersebut mampu menjalankan pengaruh signifikan. Ini termasuk perusahaan-perusahaan yang dimiliki oleh Komisaris, Direksi atau pemegang saham utama perusahaan dan perusahaan-perusahaan yang memiliki anggota manajemen kunci dengan perusahaan pelaporan pelaporan.Semua saldo dan signifikan transaksi dengan pihak terkait telah direkam dan diungkapkan dalam laporan keuangan dengan baik. Sifat dan jumlah transaksi telah disajikan dalam laporan keuangan.

Hasil (Bahasa Indonesia) 2:

6. Yayasan tidak memiliki rencana atau niat yang secara material dapat mempengaruhi nilai tercatat atau klasifikasi aktiva dan kewajiban.
7. Tidak ada:
a. Pelanggaran atau kemungkinan pelanggaran hukum atau peraturan yang efeknya harus dipertimbangkan untuk pengungkapan dalam laporan keuangan atau sebagai dasar untuk merekam kontingensi rugi.
b. Klaim Unasserted atau penilaian
8. Yayasan ini memiliki judul yang memuaskan untuk semua aset yang dimiliki, dan tidak ada hak gadai atau sitaan aset tersebut juga memiliki aset pernah janji sebagai jaminan.
9. Yayasan ini telah disusun dengan semua aspek dari perjanjian yang akan berdampak material terhadap laporan keuangan dalam hal pelanggaran.
10. Hal-hal yang disampaikan di titik 1-9 yang terjadi setelah tanggal laporan auditor independen akan langsung diinformasikan kepada KAP Hananta Budianto & Rekan.
11. Kami hanya ditugaskan 1 (satu) Kantor Akuntan Publik (KAP Hananta Budianto & Rekan) untuk mengaudit laporan keuangan Yayasan Bina Potensi Desa (SINTESA) untuk tahun yang berakhir pada tanggal 31 Desember 2013.
12. Laporan keuangan Yayasan Bina Potensi Desa (SINTESA) untuk tahun yang berakhir 31 Desember 2012 belum diaudit. B. SALDO DAN TRANSAKSI DI KURS Laporan keuangan disajikan dalam Rupiah dan transaksi yang dalam mata uang asing, dijabarkan ke Rupiah dengan kurs yang berlaku pada tanggal oh transaksi. Pada tanggal neraca, aset dan kewajiban moneter dalam mata uang asing dijabarkan dengan kurs yang berlaku pada tanggal tersebut. C. TRANSAKSI DENGAN PIHAK TERKAIT dasar membuat transaksi dengan beberapa pihak terkait. Menurut Pernyataan Standar Akuntansi Keuangan No. 7 tentang: "Pengungkapan Pihak Terkait", pihak terkait adalah: a. perusahaan yang melalui satu atau lebih perantara, mengendalikan, atau dikendalikan oleh, atau berada di bawah pengendalian bersama, dengan perusahaan pelapor ini termasuk induk perusahaan, anak perusahaan dan fellow subsidiaries); b. rekan; c. perorangan yang memiliki, baik secara langsung maupun tidak langsung, suatu kepentingan hak suara di perusahaan pelapor yang berpengaruh secara signifikan atas perusahaan tersebut, dan anggota keluarga dekat dari perorangan tersebut (anggota keluarga dekat dari individu adalah mereka yang mungkin diharapkan mempengaruhi atau dipengaruhi perorangan tersebut dalam transaksinya dengan perusahaan pelapor); d. karyawan kunci, yaitu orang-orang yang mempunyai wewenang dan tanggung jawab untuk merencanakan, memimpin dan mengendalikan kegiatan perusahaan pelapor, termasuk dewan komisaris, direksi dan manajer dari perusahaan serta anggota keluarga dekat orang-orang tersebut; e. perusahaan di mana suatu kepentingan substansial dalam hak suara dimiliki baik secara langsung maupun tidak langsung, oleh orang yang diuraikan dalam (c) atau (d), atau setiap orang tersebut mempunyai pengaruh signifikan. Ini mencakup perusahaan-perusahaan yang dimiliki anggota dewan komisaris, direksi atau pemegang saham utama dari perusahaan pelapor dan perusahaan-perusahaan yang mempunyai anggota manajemen kunci yang sama dengan perusahaan pelapor. Semua saldo dan transaksi yang signifikan dengan pihak-pihak terkait telah dicatat dan diungkapkan dalam Laporan Keuangan benar . Sifat dan jumlah transaksi telah disajikan dalam Laporan Keuangan.