Catatan/
Notes
2015
2014
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Aset keuangan
tersedia untuk dijual
Persediaan
Biaya dibayar di muka dan
uang muka
Pajak dibayar di muka
- Pajak penghasilan badan
- Pajak lain-lain
Aset lancar lainnya
CURRENT ASSETS
6, 33
4,119,540
4,039,267
7
7, 33
687,417
1,114,481
307,224
1,132,177
8
10
454,179
1,178,138
296,492
1,033,360
11
60,814
131,429
20a
20a
12
20,236
256,437
105,281
147,431
91,565
237,860
7,996,523
7,416,805
33
11
40,392
48,021
29,281
41,293
13
1,124,170
936,346
14
15
16
17
1,455,384
4,380,740
49,780
298,522
1,459,737
3,987,565
59,770
302,966
20a
20d
12
157,665
262,797
344,913
230,593
227,948
119,719
NON-CURRENT ASSETS
Other receivables from
related parties
Advances
Investment in joint
ventures
Deferred development
expenditure
Fixed assets
Mining properties
Plantations
Prepaid taxes
Corporate income tax Deferred tax assets
Other non-current assets
8,162,384
7,395,218
16,158,907
14,812,023
TOTAL ASSETS
2015
2014
LIABILITAS
LIABILITAS JANGKA
PENDEK
Utang usaha
- Pihak ketiga
- Pihak berelasi
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
- Pajak penghasilan badan
- Pajak lain-lain
Pinjaman bank jangka pendek
Bagian jangka pendek dari
pinjaman bank jangka panjang
Provisi reklamasi
lingkungan dan
penutupan tambang
Bagian jangka pendek dari
liabilitas imbalan pascakerja
Utang jangka pendek
lainnya
LIABILITIES
557,879
145,731
1,339,722
443,314
102,191
1,203,765
19b
205,641
236,056
20b
20b
23
121,709
81,580
1,006,053
1,755
63,084
826,428
23
467,235
467,235
21
89,940
89,940
22
104,332
104,332
SHORT-TERM
LIABILITIES
Trade payables
Third parties Related parties Accrued expenses
Short-term employee
benefits liabilities
Taxes payable
Corporate income tax Other taxes Short-term bank borrowings
Short-term portion of
long-term bank borrowings
Provision for environmental
reclamation and
mine closure
Short-term portion of postemployment benefits
obligation
98,938
36,029
4,218,760
3,574,129
18
18, 33
19a
21
175,834
147,131
Liabilitas imbalan
pascakerja jangka panjang
Pinjaman bank jangka panjang
22
23
1,512,254
747,278
1,458,168
961,753
LONG-TERM
LIABILITIES
Provision for environmental
reclamation and
mine closure
Long-term portion of postemployment benefits
obligation
Long-term bank borrowings
2,435,366
2,567,052
Total long-term
liabilities
JUMLAH LIABILITAS
6,654,126
6,141,181
TOTAL LIABILITIES
Kepentingan
non-pengendali
JUMLAH EKUITAS
JUMLAH LIABILITAS
DAN EKUITAS
2015
2014
EQUITY
Equity attributable to
owners of the parent
25
25
26
28
24a
1,152,066
30,486
(1,941,715)
1,152,066
30,486
(1,899,413)
Share capital
Authorised 1 preferred
share and
7,999,999,999
ordinary shares,
issued and fully paid
1 preferred share
and 2,304,131,849
ordinary shares
with par value of
Rp500 per share
Additional paid-in capital
Treasury shares
Reserve for changes in fair
value of available-for-sale
financial assets
Currency differences from
translation of subsidiary's
financial statements
Retained earnings
Appropriated Unappropriated -
4,324
2,093
138,217
62,986
8,607,269
1,398,046
7,296,758
1,908,635
9,388,693
8,553,611
116,088
117,231
Non-controlling
interests
9,504,781
8,670,842
TOTAL EQUITY
16,158,907
14,812,023
TOTAL LIABILITIES
AND EQUITY
2015
2014
Penjualan
29
10,501,815
9,656,243
30
(7,538,428)
(6,589,687)
2,963,387
3,066,556
Laba bruto
30
30
Laba usaha
(761,283)
(486,257)
82,271
1,798,118
Pendapatan keuangan
Beban keuangan
Bagian laba bersih dari
entitas pengendalian bersama
Laba sebelum pajak penghasilan
(738,390)
(519,713)
42,887
1,851,340
Revenue
Cost of revenue
Gross profit
General and administrative
expenses
Selling and marketing expenses
Other income, net
Operating profit
191,309
(126,592)
186,574
(13,099)
187,824
119,681
Finance income
Finance costs
Share in net profit
of joint ventures
2,050,659
2,144,496
20c
(38,262)
(37,315)
20c
(507,959)
(514,715)
1,504,438
24b
1,592,466
2,231
1,239
75,231
14,333
77,462
15,572
Other comprehensive
income for the period,
net of tax
1,581,900
1,608,038
1,505,582
(1,143)
1,582,021
10,445
Profit
attributable to:
Owners of the parent
Non-controlling interests
1,504,439
1,592,466
24b
2015
2014
1,583,043
(1,143)
1,597,593
10,445
1,581,900
1,608,038
697
728
34
Catatan/
Notes
Saldo 1 Januari 2014
Tambahan
modal
disetor/
Additional
paid-in
capital
Modal
saham/
Share
capital
Keuntungan/
(kerugian)
yang belum
direalisasi
dari aset
keuangan
tersedia
untuk dijual/
Unrealised
gain/(loss)
from
available-forsale financial
assets
Saham
treasuri/
Treasury
shares
Saldo laba
belum
ditentukan
penggunaannya/
Unappropriated
retained
earnings
Kepentingan
nonpengendali/
Noncontrolling
interests
Jumlah/
Total
Jumlah
ekuitas/
Total equity
30,486
61,599
6,474,993
1,618,512
7,437,381
114,188
7,551,569
821,765
1,582,022
(1,004,380)
(821,765)
1,582,022
(1,004,380)
-
10,444
-
1,592,466
(1,004,380)
-
27
28
1,239
1,239
1,239
14,333
14,333
14,333
1,152,066
30,486
(1,899,413)
377
75,932
7,296,758
1,374,389
8,030,595
124,632
8,155,227
1,152,066
30,486
(1,899,413)
2,093
62,986
7,296,758
1,908,635
8,553,611
117,231
8,670,842
(42,302)
-
27
28
1,310,511
1,505,582
(705,660)
(1,310,511)
1,505,582
(42,302)
(705,660)
-
(1,143)
-
1,504,439
(42,302)
(705,660)
-
2,231
2,231
2,231
75,231
75,231
75,231
1,152,066
30,486
4,324
138,217
8,607,269
1,398,046
9,388,693
116,088
9,504,781
(1,941,715)
(862)
Saldo laba
telah
ditentukan
penggunaannya/
Appropriated
retained
earnings
1,152,066
(1,899,413)
Selisih
penjabaran
laporan
keuangan
entitas anak/
Currency
differences
from translation
of subsidiarys
financial
statements
General reserve
Other comprehensive income:
Unrealised loss from
available-for-sale
financial assets
Currency differences from
translation of subsidiarys
financial statements
2015
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari pelanggan
Penerimaan operasional lainnya
Pembayaran royalti
Pembayaran kepada pemasok dan
karyawan
Pembayaran pajak
Penerimaan bunga
Pembayaran bunga
Arus kas bersih yang diperoleh
dari aktivitas operasi
ARUS KAS DARI
AKTIVITAS INVESTASI
Pembelian aset tetap
Perolehan aset keuangan
tersedia untuk dijual
Penerimaan dari pelepasan aset
keuangan tersedia untuk dijual
Pembelian entitas anak setelah
dikurangi kas yang dikeluarkan
Penambahan investasi kepada entitas
pengendalian bersama
Arus kas bersih yang digunakan
untuk aktivitas investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Pembayaran dividen kepada
pemegang saham induk
Pembelian saham yang
diperoleh kembali
Pembayaran dividen kepada
kepentingan non-pengendali
Penerimaan pinjaman bank
Pelunasan pinjaman bank
Arus kas bersih yang
diperoleh dari/(digunakan untuk)
aktivitas pendanaan
KENAIKAN BERSIH
KAS DAN SETARA KAS
LABA SELISIH KURS
TERHADAP KAS DAN
SETARA KAS
2014
9,892,108
131,224
(598,862)
9,138,470
107,080
(536,231)
(6,955,074)
(349,961)
151,366
(126,592)
(6,676,923)
(434,165)
149,525
(13,099)
2,144,209
1,734,657
(134,659)
(855,067)
(1,004,380)
(621,848)
(190,000)
(186,555)
(5,332)
(963,730)
(705,660)
(42,302)
195,424
(568,292)
(1,120,830)
59,649
20,624
(774,667)
6,269
87,995
-
(6,743)
1,318,830
(91,085)
Treasury shares
Payments for dividends
to non-controlling interest
Proceeds from bank borrowings
Repayments of bank borrowings
216,622
1,096,212
NET INCREASE
IN CASH AND CASH
EQUIVALENTS
(3,467)
EXCHANGE RATE
GAIN ON CASH AND
CASH EQUIVALENTS
4,039,267
3,343,905
4,119,540
4,436,650
1.
UMUM
1.
GENERAL
1.
UMUM (lanjutan)
1.
GENERAL (continued)
1.
UMUM (lanjutan)
1.
Komisaris Independen
Direktur Utama
Direktur Keuangan
Direktur Operasi/Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur Umum dan SDM
Komisaris Independen
Direktur Utama
Direktur Keuangan
Direktur Operasi/Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur Umum dan SDM
Milawarma
Achmad Sudarto
Heri Supriyanto
Anung Dri Prasetya
M. Jamil
Maizal Gazali
Independent Commissioner
President Director
Finance Director
Operation/Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
Independent Commissioner
President Director
Finance Director
Operation/Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
S. Koesnaryo
Seger Budiarjo
Ai Supardini
Barlian Dwinagara
Chairman
Vice Chairman
Members
S. Koesnaryo
Seger Budiarjo
Helmi Mahfud
Nuhindro Priagung Widodo
Agus Suhartono
Robert Heri
Thamrin Sihite
Seger Budiarjo
Leonard
S. Koesnaryo
Milawarma
Achmad Sudarto
Heri Supriyanto
Anung Dri Prasetya
M. Jamil
Maizal Gazali
GENERAL (continued)
Agus Suhartono
Robert Heri
Muhammad Said Didu
Seger Budiarjo
Leonard
S. Koesnaryo
Chairman
Vice Chairman
Members
UMUM (lanjutan)
Kegiatan usaha/
Business activity
Tempat
kedudukan/
Location
GENERAL (continued)
The Company has direct ownership of the following
subsidiaries:
Tahun
beroperasi
secara
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan/
Percentage
of ownership
2015
%
Jumlah aset
(sebelum eliminasi)/
Total assets
(before elimination)
2014
%
2015
2014
Penambangan batubara/
Coal mining
PT Bukit Asam
Prima (BAP)
PT Internasional
Prima Coal
(IPC)
PT Bukit Asam
Metana Ombilin
(BAMO)
Perdagangan batubara/
Coal trading
Penambangan batubara/
Coal mining
PT Bukit Asam
Metana Enim
(BAME)
PT Bukit Asam
Metana Peranap
(BAMP)
PT Bukit Asam
Banko
(BAB)
PT Bukit Multi
Investama (BMI)b)
PT Bukit Energi
Investama (BEI)
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Pertambangan,
perdagangan, dan
industri batubara/
Coal mining, trading,
and industry
Perdagangan
umum, jasa percetakan,
pembangunan, industri,
pengangkutan,
pertanian, perkebunan,
properti, dan
melakukan investasi
pada perusahaan lain/
Trading, printing
services,construction,
industry,transportation,
agriculture, plantation,
property and
investment in
other companies
Perdagangan
umum, jasa,
perbengkelan,
pembangunan,
perindustrian,
pengangkutan darat/
Trading, services,
workshop,
construction,
industry,
land transportation,
Tanjung Enim,
Sumatera Selatan/
South Sumatra
Jakarta
1997
75
75
158
359
2007
99.99
99.99
283,507
318,382
51
51
613,200
395,026
99.99
99.99
500
500
Palaran,
2010
Kalimantan Timur/
East Kalimantan
Jakarta
Belum beroperasi/
Not operating
Jakarta
Belum beroperasi/
Not operating
99.99
99.99
500
500
Jakarta
Belum beroperasi/
Not operating
99.99
99.99
500
500
Tanjung Enim,
Belum beroperasi/
Sumatera Selatan/
Not operating
South Sumatra
65
65
2,406
2,406
99.99
99.99
1,760,267
1,455,795
99
35,871
Jakarta
2014
Jakarta
Belum beroperasi/
Not operating
1.
UMUM (lanjutan)
1.
Kegiatan usaha/
Business activity
Entitas anak melalui
kepemilikan tak
langsung/Indirectly
owned subsidiaries
PT Bumi Sawindo
Permai (BSP)c)
PT Internasional
Prima Cemerlangd)
PT Bukit Prima
Baharie)
Anthrakas Pte Ltdf)
PT Pelabuhan Bukit
Primag)
PT. Bukit Asam
Medika (BAM) h)
Perkebunan kelapa
sawit dan hasil
olahan kelapa sawit/
Palm plantation and
palm processing
Perdagangan batubara/
Coal trading
Pelayaran/
Sea voyages
Perdagangan batubara/
Coal trading
Pelabuhan/
Port service
Rumah sakit, klinik,
poliklinik, poliklinik
spesialis, dan
balai pengobatan/
Hospital, clinic,
polyclinic, specialist
polyclinic, and
medical services
Pengangkutan,
pembangunan,
perdagangan,
pertambangan,
perbengkelan dan jasa/
Transportation,
construction,
trading,mining
workshop and service
Tempat
kedudukan/
Location
Tanjung Enim,
Sumatera Selatan/
South Sumatra
Jakarta
GENERAL (continued)
The Company has indirect ownership of the
following subsidiaries:
Tahun
beroperasi
secara
komersial/
Commencement
of commercial
operations
2007
Persentase
kepemilikan/
Percentage
of ownership
2015
%
Jumlah aset
(sebelum eliminasi)/
Total assets
(before elimination)
2014
%
2015
2014
99.99
99.99
281,258
267,601
Belum beroperasi/
Not operating
2014
51
51
2,053
2,053
99.99
99.99
33,486
35,592
Singapura/
Singapore
Jakarta
2014
99.99
99.99
59,298
77,760
2015
99.99
99.99
4,637
Tanjung Enim,
Sumatera Selatan/
South Sumatra
2014
97.5
97.5
19,848
10,000
Jakarta
2004
95
285,613
Jakarta
1.
UMUM (lanjutan)
1.
Tempat
kedudukan/
Location
Kegiatan usaha/
Business activity
GENERAL (continued)
Tahun
beroperasi
secara
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan/
Percentage
of ownership
2015
%
Jumlah aset/
Total assets
2014
%
2015
2014
Entitas pengendalian
bersama/Joint venture
2.
PT Bukit
Pembangkit
Innovative (BPI)
PT Bukit Asam
Transpacific
Railway (BATR)
PT Huadian Bukit
Asam Power
(HBAP)
Jasa angkutan
batubara/Coal
transportation services
Produsen energi listrik/
Independent power
producer
Tanjung Enim,
Dalam tahap
Sumatera Selatan/
pengembangan/
South Sumatra
Under development
stage
Jakarta
Belum beroperasi/
Not operating
Tanjung Enim,
Sumatera Selatan
South Sumatra
2.
Belum beroperasi/
Not operating
SUMMARY
POLICIES
OF
59.75
59.75
5,420,351
4,140,262
10
10
54,564
54,564
45
45
144,714
134,578
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
2.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
the
Interpretasi
ini
mengatur
biaya
pemindahan material yang timbul dalam
aktivitas penambangan terbuka selama
tahap produksi.
(a) Pengakuan
biaya
pengupasan
lapisan tanah pada tahap produksi
sebagai aset;
(b) Pengukuran awal aset aktivitas
pengupasan lapisan tanah; dan
(c) Pengukuran selanjutnya aset aktivitas
pengupasan lapisan tanah.
2.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Interpretasi
ini
mengharuskan
Perusahaan dan Entitas Anak untuk
mengakui aset aktivitas pengupasan
lapisan tanah, jika dan hanya jika, seluruh
kriteria berikut terpenuhi:
2.
b.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Prinsip-prinsip konsolidasi
i.
Entitas Anak
Entitas anak merupakan semua entitas
(termasuk entitas bertujuan khusus),
yang mana Grup memiliki kekuatan
untuk mengatur kebijakan keuangan
dan operasional, yang secara umum,
disertai dengan kepemilikan lebih dari
setengah hak suara suatu entitas.
Keberadaan dan dampak dari hak suara
potensial
yang
saat
ini
dapat
dilaksanakan
atau
dikonversi,
dipertimbangkan ketika menilai apakah
Grup mengendalikan entitas lain. Grup
juga menilai keberadaan pengendalian
ketika Grup tidak memiliki lebih dari 50%
hak suara namun dapat mengatur
kebijakan keuangan dan operasional
secara de-facto.
b.
Principles of consolidation
i.
Subsidiaries
Subsidiaries are all entities (including
special purpose entities) over which the
Group has the power to govern the
financial
and
operating
policies
generally accompanying a shareholding
of more than half of voting rights. The
existence and effect of potential voting
rights that are currently exercisable or
convertible are considered when
assessing whether the Group controls
another entity. The Group also
assesses existence of control where it
does not have more than 50% of the
voting power but is able to govern the
financial and operating policies by virtue
of de-facto control.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Subsidiaries (continued)
Grup
menggunakan
metode
akuntansi akuisisi untuk mencatat
kombinasi bisnis. Imbalan yang
dialihkan dalam suatu akuisisi entitas
anak mencakup nilai wajar dari aset
yang dialihkan, liabilitas yang terjadi
dan
kepentingan
ekuitas yang
diterbitkan oleh Grup. Imbalan yang
dialihkan mencakup nilai wajar aset
dan liabilitas yang dihasilkan dari
suatu
kesepakatan
imbalan
kontinjensi. Aset dan liabilitas yang
dapat diidentifikasi serta liabilitas
kontinjensi yang diperoleh dalam
kombinasi bisnis diukur awalnya pada
nilai wajar pada tanggal akuisisi.
On an acquisition-by-acquisition basis,
the Group recognises any noncontrolling interest in the acquiree
either at fair value or at the noncontrolling interests proportionate
share of the acquirees net assets.
Non-controlling interest is reported as
equity in the consolidated statement of
financial position, separate from the
owner of the parents equity.
Acquisition-related cost are expensed
as incurred.
2.
ii.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Subsidiaries (continued)
Transaksi
dan
non-pengendali
kepentingan
Grup
memperlakukan
transaksi
dengan kepentingan non-pengendali
sebagai transaksi dengan pemilik
ekuitas dari Grup. Untuk pembelian
dari kepentingan non-pengendali,
selisih
antara
imbalan
yang
dibayarkan dan bagiannya atas
jumlah tercatat aset bersih yang
diperoleh, dicatat pada ekuitas.
Keuntungan atau kerugian dari
pelepasan kepada kepentingan nonpengendali juga dicatat pada ekuitas.
Ketika Grup kehilangan pengendalian,
maka sisa kepentingan dalam entitas
diukur kembali pada nilai wajarnya,
dengan perubahan pada jumlah
tercatat diakui pada laba rugi.
ii.
Transactions
interests
and
non-controlling
2.
Transaksi
dan
kepentingan
non-pengendali (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
iii.
Joint ventures
Pengendalian
bersama
adalah
persetujuan kontraktual untuk berbagi
pengendalian atas suatu aktivitas
ekonomi, dan ada hanya ketika
keputusan keuangan dan operasional
strategis terkait dengan aktivitas
tersebut mensyaratkan konsensus
dari seluruh pihak-pihak yang berbagi
pengendalian.
Perjanjian
kontraktual
dapat
dibuktikan dalam beberapa cara,
misalnya melalui suatu kontrak antara
para venturer atau notulen rapat
antara para venturer. Dalam beberapa
kasus, perjanjian tersebut dimasukkan
dalam akte atau anggaran dasar dan
anggaran rumah tangga dari ventura
bersama.
are
2.
Pengendalian
(lanjutan)
bersama
entitas
Apapun
bentuknya,
perjanjian
kontraktual biasanya tertulis dan
berkaitan dengan masalah-masalah
seperti:
(a) aktivitas, jangka waktu dan
kewajiban pelaporan dari ventura
bersama;
(b) penetapan dewan direksi dan
dewan komisaris atau organ
setara dari ventura bersama dan
hak suara venture;
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
(a) the
activity,
duration
and
reporting obligations of the joint
venture;
(b) the appointment of the Board of
Directors
or
equivalent
governing body of the joint
venture and the voting rights of
the venturers;
(c) capital contributions by the
venturers; and
(d) the sharing by the venturers of
the output, income, expenses or
results of the joint venture.
Pengendalian
bersama
entitas
memiliki karakteristik berikut:
2.
Pengendalian
(lanjutan)
bersama
entitas
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
(c) A
jointly-controlled
entity
maintains its own accounting
records and prepares and
presents financial statements in
the same way as other entities.
2.
(b)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Laporan
keuangan
konsolidasian
disajikan dalam Rupiah.
ACCOUNTING
Piutang
Piutang adalah jumlah tagihan dari pelanggan
untuk barang atau jasa yang dijual atau
diberikan dalam transaksi bisnis pada
umumnya.
Jika
pembayaran
piutang
diharapkan selesai dalam satu tahun atau
kurang (atau dalam siklus normal operasi dari
bisnis jika lebih lama), piutang tersebut
dikelompokkan sebagai aset lancar. Jika tidak,
piutang tersebut disajikan sebagai aset tidak
lancar. Piutang pada awalnya diakui sebesar
nilai wajar dan kemudian diukur pada biaya
perolehan diamortisasi dengan menggunakan
metode suku bunga efektif, dikurangi dengan
provisi untuk penurunan nilai.
d.
Receivables
Receivables are amounts due from customers
for goods and services sold or provided in the
ordinary course of business. If collection is
expected in one year or less (or in the normal
operating cycle of the business if longer), they
are classified as current assets. If not, they are
presented as non-current assets. Receivables
are recognised initially at fair value and
subsequently measured at amortised cost using
the effective interest method, less provision for
impairment
2.
e.
Piutang (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
Receivables (continued)
Kolektibilitas piutang usaha dan piutang nonusaha ditinjau secara berkala. Piutang yang
diketahui tidak tertagih, dihapuskan dengan
secara
langsung
mengurangi
nilai
tercatatnya. Akun penyisihan digunakan
ketika terdapat bukti yang objektif bahwa
Grup tidak dapat menagih seluruh nilai
terutang sesuai dengan persyaratan awal
piutang. Kesulitan keuangan signifikan yang
dialami
debitur,
kemungkinan
debitur
dinyatakan pailit atau melakukan reorganisasi
keuangan dan gagal bayar atau menunggak
pembayaran merupakan indikator yang
dianggap dapat menunjukkan adanya
penurunan nilai piutang. Jumlah penurunan
nilai piutang adalah sebesar selisih antara
nilai tercatat aset dan nilai kini dari estimasi
arus kas masa depan pada tingkat suku
bunga efektif awal. Arus kas terkait dengan
piutang jangka pendek tidak didiskontokan
apabila efek diskonto tidak material.
Collectibility
of trade
and
non-trade
receivables is reviewed on an ongoing basis.
Debts which are known to be uncollectible are
written off by reducing the carrying amount
directly. An allowance account is used when
there is objective evidence that the Group will
not be able to collect all amounts due
according to the original terms of the
receivables. Significant financial difficulties of
the debtor, probability that the debtor will
enter bankruptcy or financial reorganisation,
and default or delinquency in payments are
considered indicators that the trade
receivable is impaired. The amount of the
impairment allowance is the difference
between the assets carrying amount and the
present value of estimated future cash flow,
discounted at the original effective interest
rate. Cash flow relating to short-term
receivables is not discounted if the effect of
accounting is immaterial.
Persediaan
Persediaan
batubara
dan
produksi
perkebunan diakui sebesar nilai yang lebih
rendah antara harga perolehan dengan nilai
realisasi bersih. Harga perolehan ditentukan
berdasarkan metode rata-rata tertimbang
atas biaya yang terjadi selama tahun berjalan
dan terdiri dari biaya bahan baku, tenaga
kerja, serta alokasi biaya overhead yang
berkaitan dengan aktivitas penambangan.
Nilai realisasi bersih adalah estimasi harga
penjualan dalam kegiatan usaha normal
dikurangi taksiran biaya penyelesaian dan
biaya penjualan.
e.
Inventories
Coal and plantations inventories are valued at
the lower of cost or net realisable value. Cost
is determined on a weighted average cost
incurred during the year and comprises
materials, labour and depreciation and
overheads related to mining activities. Net
realisable value is the estimated sales
amount in the ordinary course of business
less the costs of completion and selling
expenses.
2.
Persediaan (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Aset keuangan
f.
1.1 Klasifikasi
Inventories (continued)
Materials, fuel, lubricants and spare-parts are
valued at cost, determined on an average
basis, less provision for obsolete and slowmoving inventory. Provision for obsolete and
slow-moving inventory is determined on the
basis of estimated future usage or sale of
individual inventory items. Supplies of
maintenance materials are charged to
production costs in the period in which they
are used.
Perlengkapan,
bahan
bakar,
minyak
pelumas, dan suku cadang diakui pada harga
perolehan, ditentukan dengan metode ratarata, setelah dikurangi penyisihan untuk
persediaan usang dan bergerak lambat.
Penyisihan untuk persediaan usang dan
bergerak lambat ditentukan berdasarkan
estimasi penggunaan atau penjualan masingmasing jenis persediaan pada masa
mendatang. Bahan pendukung kegiatan
pemeliharaan dicatat sebagai beban produksi
pada periode yang digunakan.
f.
ACCOUNTING
Financial assets
1.1 Classification
(i)
(i)
Pinjaman
piutang
yang
diberikan
dan
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
and
measurement
Aset
keuangan
dihentikan
pengakuannya
ketika
hak
untuk
menerima arus kas dari investasi
tersebut telah jatuh tempo atau telah
ditransfer dan Grup telah mentransfer
secara substansial seluruh risiko dan
manfaat atas kepemilikan aset. Aset
keuangan tersedia untuk dijual dan aset
keuangan yang diukur pada nilai wajar
melalui laporan laba rugi selanjutnya
dicatat sebesar nilai wajar. Pinjaman
yang diberikan dan piutang dicatat
sebesar biaya perolehan diamortisasi
dengan menggunakan metode suku
bunga efektif.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
memiliki
pengendalian
atau
pengendalian bersama atas Grup;
memiliki pengaruh signifikan atas Grup;
atau
merupakan personil manajemen kunci
Grup atau entitas induk Grup.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
j.
Deferred
development
expenditure
is
accumulated for each area of interest and
deferred as an asset when the costs are
expected to be recouped through exploitation
or sale, or where activities in the area of
interest have not yet reached a stage which
permits a reasonable assessment of the
existence or otherwise of economically
recoverable reserves and active and
significant operations in or in relation to the
area of interest are still continuing. Ultimate
recovery of development expenditure carried
forward is dependent on successful
development and exploitation of the
respective area of interest.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
l.
Penyisihan reklamasi
penutupan tambang
lingkungan
dan
development
expenditure
Deferred
(continued)
ACCOUNTING
k.
Aset tetap
l.
Fixed assets
Fixed assets are stated at cost less
accumulated depreciation. Depreciation of the
main mining equipment used in mining
operations is calculated using the unit-ofproduction method. The main mining equipment
consists of Bucket Wheel Excavator (BWE),
Conveyor System (CS), Central Distribution
Point (CDP), Spreader, and Stacker and
Reclaimer (SR). Other fixed assets, except
land, are depreciated using the straight-line
method to their estimated residual value over
the lesser of the estimated useful lives of the
assets, the life of the mine or theIUP term as
follows:
5 sampai/to 20
5 sampai/to 20
4
3 sampai/to 4
Buildings
Machinery and equipment
Vehicles
Office and hospital equipment
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
2.
m.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Tanaman perkebunan
Tanaman belum menghasilkan dinyatakan
sebesar harga perolehan yang meliputi biaya
persiapan lahan, penanaman, pemupukan dan
pemeliharaan, kapitalisasi biaya pinjaman yang
digunakan untuk membiayai pengembangan
tanaman belum menghasilkan dan biaya tidak
langsung
lainnya
yang
dialokasikan
berdasarkan luas hektar tertanam.
m.
Plantations
Immature plantations are stated at acquisition
cost which includes costs incurred for field
preparation,
planting,
fertilising
and
maintenance, capitalisation of borrowing costs
incurred on loans used to finance the
development of immature plantations and an
allocation of indirect costs based on hectares
planted.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
o.
Sewa
Plantations (continued)
When plantations reach maturity, the
accumulated costs are reclassified to mature
plantations. Depreciation of mature plantations
commences in the year when the plantations
reach maturity using the straight line method
over the estimated useful life of 20 years.
ACCOUNTING
n.
Leases
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa dibuat
berdasarkan substansi perjanjian itu sendiri
dan penilaian apakah pemenuhan atas
perjanjian bergantung dari penggunaan aset
tertentu atau aset, dan apakah perjanjian
memberikan hak untuk menggunakan aset.
o.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
q.
of
non-financial
assets
Impairment
(continued)
ACCOUNTING
p.
Utang usaha
q.
Trade payables
2.
s.
Properti pertambangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Mining properties
s.
(i)
(i)
(ii)
(iii)
(iv)
(v)
2.
Perpajakan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Taxation
2.
Perpajakan (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
Imbalan kerja
i.
Taxation (continued)
Deferred income tax assets and liabilities are
offset when there are legally-enforceable right
to offset current tax assets against current tax
liabilities and when the deferred income taxes
assets and liabilities relate to income taxes
levied by the same taxation authority on the
same taxable entities where there is an
intention to settle the balances on a net basis.
u.
Employee benefits
i.
Imbalan
pensiun
pascakerja lainnya
dan
imbalan
ACCOUNTING
ii.
other
post-
2.
Imbalan
pensiun
dan
pascakerja lainnya (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
imbalan
ACCOUNTING
post-
2.
Imbalan
pensiun
dan
pascakerja lainnya (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
imbalan
ACCOUNTING
post-
Perusahaan
memberikan
imbalan
pascakerja
lainnya,
seperti
uang
penghargaan, santunan kematian, cuti
besar menjelang masa persiapan pensiun,
penghargaan pengabdian, dan uang
pisah. Imbalan berupa uang penghargaan
diberikan apabila karyawan bekerja hingga
mencapai
usia
pensiun.
Santunan
kematian diberikan bila pegawai dan
anggota keluarga tertentu meninggal
dunia. Nilai imbalan yang diberikan
didasari pada peraturan Perusahaan.
Sedangkan imbalan berupa uang pisah,
dibayarkan kepada karyawan yang
mengundurkan diri secara sukarela,
setelah memenuhi minimal masa kerja
tertentu. Imbalan ini dihitung dengan
menggunakan metodologi yang sama
dengan metodologi yang digunakan dalam
perhitungan program pensiun imbalan
pasti.
The Company also provides other postemployment benefits, such as long service
reward, death allowance, long service
leave, before pre-pension period, jubilee
rewards, and separation reward. The long
service reward is paid when the employees
reach their retirement age. Death
allowance is paid when the employee or
the qualified family members pass away.
The separation reward benefit is paid to
employees in the event of voluntary
resignation, subject to a minimum number
of years of service. These benefits have
been accounted for using the same
methodology as for the defined benefit
pension plan.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
Pelaporan segmen
Termination
benefits
are
payable
whenever an employees employment is
terminated before the normal retirement
date. The Group recognises termination
benefits when it is demonstrably committed
to terminating the employment of current
employees according to a detailed formal
plan with low possibility of withdrawal.
Benefits falling due more than 12 months
after the balance sheet date are
discounted to the present value.
v.
Segment reporting
sebuah
b.
c.
w.
ACCOUNTING
Modal saham
Biaya tambahan yang secara langsung dapat
diatribusikan kepada penerbitan saham biasa
atau opsi disajikan pada ekuitas sebagai
pengurang penerimaan, setelah dikurangi
pajak.
w.
Share capital
Incremental costs directly attributable to the
issue of new ordinary shares or options are
shown in equity as a deduction, net of tax, from
the proceeds.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
y.
x.
Dividen
y.
Pinjaman
Pinjaman diakui pada awalnya pada nilai
wajar, dikurangi dengan biaya transaksi yang
terjadi. Pinjaman kemudian dinyatakan pada
biaya perolehan diamortisasi; selisih antara
hasil perolehan (dikurangi dengan biaya
transaksi) dan nilai pelepasan diakui di dalam
laba rugi selama periode pinjaman dengan
menggunakan metode suku bunga efektif.
Dividends
Dividends
distributed
to
the
Groups
shareholders are recognised as a liability in the
Groups consolidated financial statements in
the period in which the dividends are declared.
ACCOUNTING
z.
Borrowings
Borrowings are recognised initially at fair
value, net of the transaction cost incurred.
Borrowings are subsequently carried at
amortised cost; any difference between the
proceeds (net of transaction costs) and the
redemption value is recognised in the profit
or loss over the period of the borrowings
using the effective interest method.
2.
2.
Pinjaman (lanjutan)
z.
Biaya-biaya
yang
dibayarkan
untuk
mendapatkan fasilitas pinjaman diakui
sebagai biaya transaksi dari pinjaman
tersebut, apabila besar kemungkinan akan
dilakukan penarikan atas sebagian atau
seluruh fasilitas tersebut. Dalam hal ini, biaya
tersebut ditangguhkan sampai dengan
penarikan dilakukan. Apabila tidak ada bukti
bahwa besar kemungkinan akan dilakukan
penarikan atas sebagian atau seluruh
fasilitas tersebut, biaya tersebut dikapitalisasi
sebagai biaya dibayar di muka untuk jasa
likuiditas dan diamortisasi selama periode
dari fasilitas yang terkait.
3.
MANAJEMEN RISIKO
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Borrowings (continued)
Fees paid on the establishment of loan
facilities are recognised as transaction costs
of the loan to the extent that it is probable
that some or all of the facility will be drawn
down. In this case, the fee is deferred until
the drawdown occurs. To the extent there is
no evidence that it is probable that some or
all of the facility will be drawn down, the fee is
capitalised as a prepayment for liquidity
services and amortised over the period of the
facility to which it relates.
3.
RISK MANAGEMENT
3.
3.
a.
a.
Risiko pasar
(i)
Market risk
(i)
3.
3.
3.
3.
3.
Risiko kredit
3.
Credit risk
3.
3.
2015
Piutang usaha
Dengan pihak yang
memiliki peringkat kredit
eksternal (Pefindo)
AAA
AA
A
2014
Trade receivables
602,213
5,837
26,235
701,030
15,257
7,091
634,285
723,378
1,167,613
716,023
1,801,898
1,439,401
3.
3.
b.
2015
2,867,610
618,932
334,644
1,258,975
768,608
900,000
402,951
3,821,186
3,330,534
238,096
5,756
43,608
154
3,701
287,460
3,855
8,326
8,326
1,986
9,274
1,986
9,274
4,118,958
3,343,663
Aset keuangan
tersedia untuk dijual
(Pefindo)
A
Aset keuangan
tersedia untuk dijual
(Standard and Poors)
BB+
307,609
172,092
146,570
124,400
Available-for-sale
financial assets
(Pefindo)
A
Available-for-sale
financial assets
(Standard and Poors)
BB+
454,179
296,492
Total available-for-sale
debt securities
Jaminan pelaksanaan
di bank (Pefindo)
AAA
246,625
Performance bonds
in bank (Pefindo)
AAA
Jaminan pelaksanaan
di bank yang tidak
memiliki peringkat
kredit eksternal
13,560
13,560
Performance bonds
in bank without
external credit rating
13,560
260,185
Risiko likuiditas
Kurang
dari
3 bulan/
Less than
3 months
Liquidity risk
Liquidity risk is defined as a risk that arises in
situations where the Group's cash flow indicates
that the cash inflow from short-term revenue is
not enough to cover the cash outflow of shortterm expenditure. As part of its liquidity risk
management policy, the Group monitors and
maintains a level of cash and cash equivalents
deemed adequate to finance the Group's
operational activities and to mitigate the effect of
fluctuations in cash flow. The Group's
management also regularly monitors the
projected and actual cash flows, including their
loan maturity profiles, and continuously assesses
conditions in the financial markets for
opportunities to pursue fundraising.
Jumlah
tercatat
di laporan
posisi
keuangan/
Amount
recognised
in the
statement
of financial
position
30 September/September 2015
Utang usaha/Trade payables
Beban akrual/Accrued expenses
Liabilitas imbalan kerja jangka
pendek/Short-term employee
benefit liabilities
Utang pajak/Taxes payable
Pinjaman bank/Bank borrowings
Utang jangka pendek lainnya/
Other short-term liabilities
703,610
1,339,722
205,641
203,289
758,525
853,392
614,496
98,938
3,309,725
853,392
614,496
545,505
1,203,765
236,056
64,839
130,157
1,212,559
983,522
36,029
2,216,351
1,212,559
983,522
(5,848)
(5,848)
703,610
1,339,722
205,641
203,289
2,220,565
98,938
4,771,765
545,505
1,203,765
236,056
64,839
2,255,416
36,029
4,341,610
3.
e.
Manajemen permodalan
3.
Nilai wajar
e.
Fair value
3.
3.
e.
Tingkat 1/
Level 1
Obligasi korporat
- Obligasi PT Pertamina
30052044 (USD)
- Obligasi berkelanjutan I
Danareksa tahap II
tahun 2014 seri A
(DNRK01ACN2)
Reksadana
- RDPT DNRK BUMN
FUND 2013 Infrastruktur 3
30 September/September 2015
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Jumlah/
Total
146,570
146,570
100,344
100,344
Corporate bonds
Obligasi PT Pertamina 30052044 (USD)
Obligasi berkelanjutan I Danareksa tahap II
tahun 2014 seri A
(DNRK01ACI)
13,826
13,826
Mutual funds
RDPT DNRK BUMN FUND 2013 Infrastruktur
106,743
106,743
35,626
35,626
51,070
51,070
207,265
246,914
454,179
Tingkat 1/
Level 1
Obligasi korporat
- Obligasi PT Pertamina
30052044 (USD)
- Obligasi berkelanjutan I
Danareksa tahap II
tahun 2014 seri A
(DNRK01ACI)
Reksadana
- RDPT (Reksadana
Penyertaan Terbatas)
PNM Pembiayaan
Industri Telekomunikasi
BUMN 2013
- RDPT DNRK BUMN
FUND 2013 - Infrastruktur
Instrumen keuangan derivatif
- Kontrak berjangka valuta
asing Dolar AS
31 Desember/December 2014
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Jumlah/
Total
124,400
124,400
100,711
100,711
Corporate bonds
Obligasi PT Pertamina 30052044 (USD)
Obligasi berkelanjutan I Danareksa tahap II
tahun 2014 seri A
(DNRK01ACI)
51,200
51,200
20,181
20,181
Mutual funds
RDPT (Reksadana Penyertaan Terbatas)
PNM Pembiayaan
Industri Telekomunikasi
BUMN 2013
RDPT DNRK BUMN FUND 2013 Infrastruktur
Derivative
financial instruments
Forward foreign exchange contracts US Dollar
395
395
71,381
225,506
296,887
3.
3.
Aset
keuangan
tersedia
untuk
dijual
merupakan aset Grup yang nilai wajarnya
dikutip dari pasar yang aktif untuk aset identik
disajikan sebesar Rp454,1 miliar dan Rp296,5
miliar pada 30 September 2015 dan 2014.
Selain aset keuangan tersedia untuk dijual dan
instrument keuangan derivatif Grup tidak
memiliki aset keuangan lain yang nilainya
disajikan dengan menggunakan nilai wajar.
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND
Rincian lebih lanjut mengenai sifat dari asumsiasumsi dan kondisi-kondisi tersebut dapat ditemukan
dalam catatan yang relevan atas laporan keuangan
konsolidasian.
(i)
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
Kegiatan
pengembangan
dimulai
setelah
dilakukan pengesahan proyek oleh tingkat
manajemen yang berwenang. Pertimbangan
diterapkan oleh manajemen dalam menentukan
kelayakan suatu proyek secara ekonomis. Dalam
melakukan pertimbangan ini, manajemen perlu
membuat estimasi dan asumsi tertentu yang
serupa dengan kapitalisasi biaya eksplorasi dan
evaluasi.
4.
lingkungan
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
dan
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
5.
AKUISISI
5.
ACQUISITION
PT Bumi Sawindo Permai (BSP)
a.
The
following
table
summarises
the
consideration paid for acquisition of BSP and the
amounts of the assets acquired and liabilities
assumed recognised at the acquisition date.
17 Oktober/October 2014
Harga perolehan
- Kas yang dibayar
Jumlah yang diakui atas aset teridentifikasi yang
diperoleh dan liabilitas yang diambil alih:
861,288
16,693
42,602
4,611
2,620
383
506,353
307,581
590,897
(354,224)
(7,753)
(14,813)
(4,596)
(94)
(4,665)
(219,215)
(5,000)
861,380
Kepentingan non-pengendali
Harga perolehan
Consideration
Cash paid -
(92)
861,288
5.
AKUISISI (lanjutan)
5.
ACQUISITION (continued)
a.
17 Oktober/October 2014
Imbalan kas yang dibayar
Dikurangi saldo kas yang diperoleh:
- Kas dan setara kas
861,288
844,595
(16,693)
Cash consideration
Less balance of cash received
Cash and cash equivalents Cash outflow investing activities
5.
AKUISISI (lanjutan)
b.
5.
ACQUISITION (continued)
b.
SBSs
activities
include
transportation,
construction, trading, mining, workshop, and
services. SBS' home office is located at
Jakarta.
The
following
table
summarises
the
consideration paid for acquisition of SBS and
the amounts of the assets acquired and
liabilities assumed recognised at the acquisition
date.
28 Januari/January 2015
Harga perolehan
- Kas yang dibayar
Jumlah yang diakui atas aset teridentifikasi yang
diperoleh dan liabilitas yang diambil alih:
48,000
Consideration
Cash paid -
53,332
35,646
2,775
8,384
4,617
160,253
130,264
12,886
(58,009)
(40,191)
(9,417)
(616)
(6,009)
(56,829)
(186,560)
50,526
Kepentingan non-pengendali
(2,526)
Non-controlling interest
Harga perolehan
48,000
Purchase price
5.
AKUISISI (lanjutan)
b.
5.
ACQUISITION (continued)
b.
48,000
(53,332)
(5,332)
Cash consideration
Less balance of cash received
Cash and cash equivalents Cash inflow from investing activities
6.
6.
582
31 Desember/
December 2014
563
15,074
14,254
775
42,100
6,563
4,744
1,006
562
497
2,536
167
107
28
360
30
606
145,853
66,096
223,842
28,439
19,083
9,451
7,764
7,759
5,728
615
182,853
33,161
6,874
7,165
5,237
-
949,977
654,319
943
838
1,441,792
1,003,614
328,081
275,000
-
509,000
50,000
2,000
1,852,231
2,430,550
Cash on hand
Cash in banks
Rupiah
Third parties
Deutsche Bank AG PT Bank ANZ Indonesia PT Bank Pembangunan Daerah Sumatera Selatan and
Bangka Belitung
(BPD Sumsel Babel)
PT Bank Permata Tbk PT Bank Muamalat Citibank N.A. PT Bank Pembangunan Daerah Kalimantan Timur
(BPD Kaltim)
Standard Chartered Bank PT Bank CIMB Niaga Tbk (CIMB)
Related parties (see
Note 33a)
US Dollar
Third parties
PT Bank ANZ Indonesia PT Bank Permata Tbk Deutsche Bank AG PT Bank UOB Indonesia Citibank N.A. PT Bank CIMB Niaga Tbk Standard Chartered Bank PT Bank Muamalat Related parties (see
Note 33a)
Singapore Dollar
Related parties (see
Note 33a)
Total cash in bank
Time deposits
(maturity within
three months)
Rupiah
Third parties
BPD Sumsel Babel PT Bank CIMB Niaga Tbk PT Bank Permata Tbk Related parties (see
Note 33a)
6.
\\
6.
30 September/
September 2015
Dolar AS
Pihak ketiga
- PT Bank Permata Tbk
Pihak berelasi (lihat
Catatan 33a)
Total deposito berjangka
31 Desember/
December 2014
148,569
43,540
73,285
2,677,166
3,035,090
4,119,540
4,039,267
30 September/
September 2015
Deposito Rupiah
Deposito Dolar Amerika Serikat
US Dollar
Third parties
PT Bank Permata Tbk Related parties (see
Note 33a)
Total time deposits
31 Desember/
December 2014
3.50% - 10%
3.50%
3.50% - 10.00%
3.50%
Rupiah deposits
US Dollar deposits
PIUTANG USAHA
7.
TRADE RECEIVABLES
Trade receivables consist of:
31 Desember/
December 2014
9,231
6,109
9,231
-
185,201
47,230
254,431
97,275
80,006
40,559
20,834
15,058
14,943
-
Third parties
Rupiah
PT Risna Karya Wardhana International
PT Sadikun Niagamas Raya Others (each below Rp5,000) -
US Dollar
Phoenix Corporation JX Nippon Oil & Energy Corp. Idemitsu Kosan, Co Ltd Itochu Corporation Ube Industry/Sojitz Corporation -8,377
Liannex Corporation Pte Ltd - Commodities Energy Resources 147,759
Dragon Energy Corp. 61,556 Swiss Singapore Overseas Pte.Ltd 15,141
Crown Resources (SE) Pte. Ltd Log Plus Mining Services 17,064
Co. Ltd.
15,744
52,477
739,391
358,835
Dikurangi:
Penyisihan penurunan nilai
(51,974)
(51,611)
Less:
Provision for impairment
687,417
307,224
7.
7.
30 September/
September 2015
687,417
307,224
999,129
115,352
1,115,598
16,579
1,114,481
1,132,177
1,801,898
1,439,401
30 September/
September 2015
Jatuh tempo kurang dari 30 hari
Jatuh tempo 30 60 hari
Jatuh tempo 60 180 hari
Jatuh tempo lebih dari 180 hari
Dikurangi:
Penyisihan penurunan nilai
31 Desember/
December 2014
1,461,481
322,403
13,802
56,875
1,265,764
98,641
54,406
72,201
1,854,561
1,491,012
(52,663)
1,801,898
(51,611)
1,439,401
30 September/
September 2015
31 Desember/
December 2014
51,611
44,342
1,052
7,269
52,663
51,611
7.
8.
8.
Saldo akhir
30 September/
September 2015
31 Desember/
December 2014
296,492
190,000
(56,269)
21,721
86,995
285,207
(87,455)
9,193
2,231
2,955
454,179
296,492
Ending balance
Available-for-sale
following:
30 September/
September 2015
Jumlah
(403)
Pihak berelasi
Obligasi korporat
- Obligasi PT Pertamina
30052044 (USD)
- Obligasi berkelanjutan I
Danareksa tahap II tahun
2014 seri A (DNRK01ACN2)
Reksadana
- RDPT PNM Perumnas
- RDPT PNM pembiayaan
mikro BUMN 2015
- RDPT BUMN
- RDPT DNRK BUMN FUND
2013 - Infrastruktur
- RDPT PNM pembiayaan
industri telekomunikasi
BUMN 2013
financial
assets
include
the
31 Desember/
December 2014
146,570
124,400
100,344
100,711
106,743
51,070
35,626
13,826
20,181
51,200
Related parties
Corporate bonds
Obligasi PT Pertamina 30052044 (USD)
Obligasi berkelanjutan I Danareksa tahap II tahun
2014 seri A (DNRK01ACN2)
Mutual funds
RDPT PNM housing RDPT PNM micro financing BUMN 2015
RDPT BUMN RDPT DNRK BUMN FUND 2013 - Infrastructure
RDPT PNM Pembiayaan Industri Telekomunikasi
BUMN 2013
454,179
296,492
Total
8.
8.
AVAILABLE-FOR-SALE
(continued)
30 September/
September 2015
9.
ASSETS
Rupiah
Dolar AS
FINANCIAL
31 Desember/
December 2014
146,570
307,609
172,092
124,400
454,179
296,492
Rupiah
US Dollar
9.
Aset
derivatif/
Derivative
assets
Liabilitas
derivatif/
Derivative
liabilities
Instrumen
Tidak dikategorikan sebagai
lindung nilai:
Kontrak berjangka valuta
asing Dolar AS
Instruments
3,000,000
Jumlah
395
395
Total
9.
9.
DERIVATIVE
(continued)
PT Danareksa (Persero)
10.
Jenis kontrak/
Type of contract
Jadwal penyelesaian/
Settlement schedule
26 Juni/June 2015
PERSEDIAAN
10.
30 September/
September 2015
Dikurangi:
Penyisihan persediaan usang
22 Juli/July 2015
INVENTORIES
Inventories consist of the following:
Persediaan batubara
Perlengkapan dan suku cadang
Persediaan sawit
INSTRUMENTS
FINANCIAL
31 Desember/
December 2014
992,032
232,292
5,294
874,945
205,909
2,504
1,229,618
1,083,358
(51,480)
1,178,138
(49,998)
Coal inventories
Materials and spare parts
Palm and palm oil inventories
Less:
Provision for obsolete inventories
1,033,360
Movement of provision for obsolete inventory is as
follows:
31 Desember/
December 2014
Saldo awal
Perubahan selama tahun berjalan:
Penyisihan persediaan usang
49,998
47,004
1,482
2,994
Beginning balance
Movement during the year:
Provision for obsolete inventories
Saldo akhir
51,480
49,998
Ending balances
11.
12.
13.
11.
12.
OTHER
ASSETS
CURRENT
AND
NON-CURRENT
Other current assets consist of net amount of nonoperational receivables and performance bonds
which will be realised in less than one year.
13.
a.
30 September/
September 2015
Saldo awal
Tambahan setoran modal
Bagian laba/(rugi) neto
31 Desember/
December 2014
895,241
187,824
601,352
134,659
159,230
1,083,065
895,241
Beginning balance
Additional paid-in capital
Share in net profit/(loss)
13.
Railway
13.
Railway
30 September/
September 2015
Saldo awal
Tambahan setoran modal
Bagian laba/(rugi) neto
31 Desember/
December 2014
5,424
-
5,424
-
5,424
5,424
Beginning balance
Additional paid-in capital
Share in net profit/(loss)
Pada tanggal 17
menandatangani
dengan PT PLN
Mulut Tambang
Sumsel 8).
13.
INVESTASI
PADA ENTITAS PENGENDALIAN
BERSAMA (lanjutan)
13.
30 September/
September 2015
Saldo awal
Setoran modal
Bagian laba/(rugi) neto
31 Desember/
December 2014
35,681
-
21,551
27,778
(13,648)
35,681
35,681
The Groups share of the results of its joint
ventures as well as the aggregate assets and
liabilities, are as follows:
Aset/
Assets
Beginning balance
Paid-in capital
Share in net profit/(loss)
Liabilitas/
Liabilities
Pendapatan/
Revenue
Laba/(rugi)/
Profit/(loss)
% kepemilikan/
% interest
held
30 September /
September 2015
BPI
BATR
HBAP
Indonesia
Indonesia
Indonesia
5,420,351
54,564
144,714
2,839,988
47,915
599,384
-
343,930
-
59.75
10
45
31 Desember/
December 2014
BPI
BATR
HBAP
Indonesia
Indonesia
Indonesia
4,140,262
54,564
134,578
287,978
44,043
500,574
-
266,493
(15,552)
59.75
10
45
14.
14.
30 September/September 2015
Saldo awal/
Beginning
balance
Akuisisi/
Acquisitions
Penambahan/
Additions*
Saldo akhir/
Ending
balance
Pelepasan/
Disposals
IPC
- Palaran
BBK
- Bukit Kendi
Akumulasi amortisasi
Perusahaan
- Muara Tiga Besar
- Banko Tengah
- Banko Barat
- Air Laya
- Peranap
IPC
- Palaran
BBK
- Bukit Kendi
123,728
1,159,957
21,618
169,959
42,551
5,011
6,580
3,551
1,043
-
128,739
1,166,537
25,169
171,002
42,551
1,517,813
16,185
1,533,998
118,928
24,277
143,205
IPC
Palaran -
9,662
9,662
BBK
Bukit Kendi -
1,646,403
40,462
1,686,865
Accumulated
amortisation
The Company
Muara Tiga Besar Banko Tengah Banko Barat Air Laya Peranap -
(33,469)
(12,947)
(74,264)
-
(1,261)
(2,578)
(19,520)
-
(34,730)
(15,525)
(93,784)
-
(120,680)
(23,359)
(144,039)
(56,324)
(21,456)
(77,780)
IPC
Palaran -
(9,662)
(9,662)
BBK
Bukit Kendi -
(186,666)
(231,481)
(44,815)
1,459,737
1,455,384
*
14.
BEBAN
(lanjutan)
PENGEMBANGAN
TANGGUHAN
14.
DEFERRED
(continued)
DEVELOPMENT
EXPENDITURE
31 Desember/December 2014
Saldo awal/
Beginning
balance
Akuisisi/
Acquisitions
Penambahan/
Additions*
Saldo akhir/
Ending
balance
Pelepasan/
Disposals
IPC
- Palaran
BBK
- Bukit Kendi
Akumulasi amortisasi
Perusahaan
- Muara Tiga Besar
- Banko Tengah
- Banko Barat
- Air Laya
- Peranap
IPC
- Palaran
BBK
- Bukit Kendi
123,499
538,872
21,618
169,959
42,551
590,897
-
229
30,188
-
123,728
1,159,957
21,618
169,959
42,551
896,499
590,897
30,417
1,517,813
95,445
23,483
118,928
IPC
Palaran -
9,662
9,662
BBK
Bukit Kendi -
1,001,606
590,897
53,900
1,646,403
Accumulated
amortisation
The Company
Muara Tiga Besar Banko Tengah Banko Barat Air Laya Peranap -
(31,254)
(7,661)
(49,849)
-
(2,215)
(5,286)
(24,415)
-
(33,469)
(12,947)
(74,264)
-
(88,764)
(31,916)
(120,680)
(40,678)
(15,646)
(56,324)
IPC
Palaran -
(9,662)
(9,662)
BBK
Bukit Kendi -
(139,104)
(186,666)
(47,562)
862,502
1,459,737
*
15.
ASET TETAP
15.
FIXED ASSETS
Fixed assets consist of the following:
30 September/September 2015
Saldo
awal/
Beginning
balance
Harga perolehan
Tanah
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Aset tetap dalam
penyelesaian
Akumulasi
penyusutan
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Nilai buku
Akuisisi/
Acquisitions
Penambahan/
Additions*
Pengurangan/
Disposals
Saldo
akhir/
Ending
balance
Transfer/
Transfers
549,000
662,482
675
23,943
16,733
(26,449)
572,943
653,441
2,583,645
92,014
4,299
152,892
22,518
29,217
(3,968)
-
915
-
2,607,409
274,123
111,478
1,304
9,661
(556)
121,887
1,394,386
6,425
394,913
5,393,005
165,595
496,985
(915)
(30,973)
1,794,809
Cost
Land
Buildings
Machinery and
equipment
Vehicles
Office and
hospital
equipment
Construction
in progress
6,024,612
(292,977)
(39,996)
(40,127)
25,471
(985,673)
(41,456)
(47,473)
(5,726)
(114,780)
(6,340)
4,216
-
(85,334)
(1,389)
(12,844)
556
Accumulated
depreciation
(347,629)
Buildings
Machinery and
(1,143,710) equipment
(53,522)
Vehicles
Office and
hospital
(99,011) equipment
(1,405,440)
(94,584)
(174,091)
30,243
(1,643,872)
3,987,565
4,380,740
Book value
31 Desember/December 2014
Saldo
awal/
Beginning
balance
Harga perolehan
Tanah
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Aset tetap dalam
penyelesaian
Akumulasi
penyusutan
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Nilai buku
*
Akuisisi/
Acquisitions
Penambahan/
Additions*
Pengurangan/
Disposals
Saldo
akhir/
Ending
balance
Transfer/
Transfers
136,607
447,513
387,804
54,728
24,589
547
(574)
160,268
549,000
662,482
1,631,079
71,424
104,390
17,840
10,253
2,750
(2,049)
-
839,972
-
2,583,645
92,014
97,318
1,460
3,893
(39)
8,846
111,478
1,611,428
792,044
3,995,369
566,222
834,076
(2,662)
(1,009,086)
-
(245,631)
(28,202)
(19,718)
574
(849,874)
(29,094)
(26,273)
(4,035)
(111,575)
(8,327)
2,049
-
(67,377)
(1,359)
(16,598)
(1,191,976)
(59,869)
(156,218)
2,623
2,803,393
1,394,386
5,393,005
Accumulated
depreciation
(292,977)
Buildings
Machinery and
(985,673) equipment
(41,456)
Vehicles
Office and
hospital
(85,334) equipment
(1,405,440)
3,987,565
Cost
Land
Buildings
Machinery and
equipment
Vehicles
Office and
hospital
equipment
Construction
in progress
Book value
15.
15.
30 September/
September 2015
Beban pokok penjualan
Beban di luar beban pokok penjualan
31 Desember/
December 2014
97,685
76,404
77,459
78,759
174,089
156,218
Cost of revenue
Expenses other than cost of revenue
30 September/
September 2015
Bangunan
Mesin dan peralatan
Peralatan kantor dan rumah sakit
Kendaraan
31 Desember/
December 2014
139,295
430,921
54,321
13,650
137,096
414,876
54,321
13,650
638,187
619,943
Buildings
Machinery and equipment
Office and hospital equipment
Vehicles
Nilai buku/
Book value
2015
Nilai wajar/
Fair value
2014
Nilai buku/
Book value
Nilai wajar/
Fair value
Tanah
Bangunan
Mesin dan
peralatan
63,037
320,734
1,322,999
394,253
63,037
243,727
1,299,056
377,520
1,456,006
2,364,861
1,475,766
2,342,343
Land
Buildings
Machinery and
equipment
Jumlah
1,839,777
4,082,113
1,782,530
4,018,919
Total
15.
15.
30 September/September 2015
Aset dalam
penyelesaian yang belum
selesai pada tanggal neraca/
Construction in progress as
at the balance sheet date
Fasilitas pembongkaran gerbong
batubara/Coal wagon
unloading facility*
Ekstension fasilitas penanganan batubara
di Tanjung Enim/Extension of coal handling
facilities at Tanjung Enim
Lain-lain (masing-masing di bawah 5%
dari nilai aset dalam penyelesaian)/
Others (each below 5% of construction
in progress)
Persentase
penyelesaian/
Percentage
of completion
Akumulasi
biaya/
Accumulated
costs
Estimasi tanggal
penyelesaian/
Estimated
completion date
61.47%
1,045,814
April/April 2016
77.51%
479,288
April/April 2016
10%-90%
269,707
Oktober/October 2015
Desember/December 2016
1,794,809
*) Pada bulan April 2014, sebagian tahapan dari proyek telah dikapitalisasi
sebagai aset tetap sebesar Rp622,1 miliar. Tahapan pekerjaan yang belum
selesai adalah fasilitas pembongkaran batubara di pelabuhan.
31 Desember/December 2014
Aset dalam
penyelesaian yang belum
selesai pada tanggal neraca/
Construction in progress as
at the balance sheet date
Fasilitas pembongkaran gerbong
batubara/Coal wagon
unloading facility
Ekstension fasilitas penanganan batubara
di Tanjung Enim/Extension of coal handling
facilities at Tanjung Enim
Lain-lain (masing-masing di bawah 5%
dari nilai aset dalam penyelesaian)/
Others (each below 5% of construction
in progress)
Persentase
penyelesaian/
Percentage
of completion
Akumulasi
biaya/
Accumulated
costs
Estimasi tanggal
penyelesaian/
Estimated
completion date
92.46%
1,123,829
45.51%
199,982
Oktober/October 2015
12.2%-74.3%
70,575
Maret/March 2015
- September 2016
Maret/March 2015
1,394,386
16.
PROPERTI PERTAMBANGAN
31 Desember/
December 2014
Nilai perolehan
199,063
199,063
(88,208)
(9,990)
(51,085)
-
(68,878)
(19,330)
(51,085)
49,780
59,770
Acquisition cost
Accumulated amortisation at the
beginning of the year
Current year amortisation expenses
Last year impairment
Current year impairment
Manajemen
menentukan
asumsi
utama
berdasarkan kombinasi pengalaman masa lalu dan
sumber eksternal.
17.
TANAMAN PERKEBUNAN
17.
PLANTATIONS
30 September/September 2015
Saldo
awal/
Beginning
balance
Harga perolehan
Tanaman
menghasilkan
Tanaman belum
menghasilkan
Akuisisi/
Acquisitions
Penambahan/
Additions
Reklasifikasi/
Pengurangan/
Reclassification
Disposal
Saldo
akhir/
Ending
balance
Cost
Mature
plantations
Immature
plantations
326,329
326,329
1,217
465
1,682
327,546
465
328,011
Accumulated
depreciation
Mature
(29,489) plantations
Akumulasi
penyusutan
Tanaman
menghasilkan
(24,580)
Nilai buku
302,966
4,909
298,522
Book value
31 Desember/December 2014
Saldo
awal/
Beginning
balance
Harga perolehan
Tanaman
menghasilkan
Tanaman belum
menghasilkan
Akuisisi/
Acquisitions
Penambahan/
Additions
Reklasifikasi/
Pengurangan/
Reclassification
Disposal
325,757
1,542
247
327,299
247
Akumulasi
penyusutan
Tanaman
menghasilkan
Nilai buku
(19,718)
(4,862)
Saldo
akhir/
Ending
balance
Cost
Mature
plantations
Immature
plantations
572
326,329
(572)
1,217
327,546
Accumulated
depreciation
Mature
(24,580) plantations
302,966
Book value
18.
UTANG USAHA
18.
31 Desember/
December 2014
437,511
120,220
148
339,826
103,386
102
557,879
443,314
115,509
30,222
91,080
11,111
145,731
102,191
703,610
545,505
BEBAN AKRUAL
a.
19.
Beban akrual
ACCRUED EXPENSES
a.
Accrued expenses
Accrued expenses consist of the following:
b.
Third parties
Rupiah
US Dollar
Euro
TRADE PAYABLES
31 Desember/
December 2014
740,955
281,989
100,720
419,527
224,267
268,632
79,268
54,319
79,268
83,021
14,349
3,176
68,122
125,874
1,339,722
1,203,765
b.
Mining services
Coal railway services
Construction in progress
Deferred development
expenditure
Heavy equipment rental
Coal handling at port
Others (each below
Rp20,000)
20.
PERPAJAKAN
a.
20.
a.
30 September/
September 2015
TAXATION
31 Desember/
December 2014
177,901
378,024
194,762
56,556
34,974
194
56,362
5,119
35
434,338
469,589
(276,673)
(238,996)
157,665
230,593
b.
Utang pajak
b.
30 September/
September 2015
c.
Prepaid taxes
Taxes payable
31 Desember/
December 2014
121,709
1,755
9,952
33,887
4,931
127
32,683
40,820
16,929
116
5,219
-
203,289
64,839
c.
30 September/
September 2015
Konsolidasian
- Beban pajak kini non final
- Beban/(manfaat)
pajak tangguhan
31 Desember/
December 2014
532,527
568,270
Consolidated
Current tax expense non final -
(24,568)
33,713
507,959
601,983
38,262
53,529
546,221
655,512
20.
PERPAJAKAN (lanjutan)
c.
20.
TAXATION (continued)
c.
30 September/
September 2015
31 Desember/
December 2014
2,050,660
2,674,726
Consolidated profit
before income tax
512,665
668,682
Tax calculated at
applicable tax rate
Laba konsolidasian
sebelum pajak penghasilan
Pajak dihitung dengan
tarif pajak yang berlaku
Dampak pajak
penghasilan pada:
- Bagian laba bersih dari entitas
pengendalian bersama
- Penghasilan tidak
kena pajak
- Beban yang tidak dapat
dikurangkan untuk
tujuan perpajakan
Beban pajak penghasilan
kini non final
Beban pajak penghasilan
kini final
Beban pajak penghasilan
kini konsolidasian
(46,956)
(36,396)
(47,827)
(66,912)
90,077
36,609
507,959
601,983
38,262
53,529
546,221
655,512
PERPAJAKAN (lanjutan)
c.
20.
c.
TAXATION (continued)
2,050,660
(108,245)
31 Desember/
December 2014
2,674,726
(34,762)
138,257
1,942,415
2,778,221
32,734
135,536
(33,638)
(47,221)
(93,579)
(4,372)
Fiscal adjustments:
Provision for environmental
reclamation and mine
closure
Post-employment benefits obligation
Difference between commercial and
tax net book value of
fixed assets
Amortisation of deferred
development expenditure
1,482
133
101,486
(191,309)
2,994
34,831
38,299
(264,084)
(187,824)
295,454
(145,582)
(33,160)
187,692
(545,512)
2,130,107
2,232,709
532,527
558,177
(446,811)
(693,432)
Lebih bayar
pajak penghasilan/
badan (Perusahaan)
Lebih bayar pajak penghasilan
badan (entitas anak)
85,716
(135,255)
(25,343)
(12,176)
Overpayment of
corporate income tax
(the Company)
Overpayment of corporate income
tax (subsidiaries)
60,373
(147,431)
PERPAJAKAN (lanjutan)
c.
20.
TAXATION (continued)
c.
2014
Aset pajak tangguhan
Liabilitas imbalan
pascakerja
Provisi reklamasi
lingkungan dan
penutupan tambang
Penyisihan penurunan
nilai piutang
Penyisihan untuk
persediaan usang
Penyisihan persediaan
tidak produktif
Penyisihan lain-lain
d.
Dibebankan/
(dikreditkan)
pada laporan
laba-rugi
konsolidasian/
Charged/
(credited) to
consolidated
statements of
income
Dibebankan/
(dikreditkan)
pada
ekuitas
Charged/
(credited)
to equity
Akuisisi/
Acquisition
2015
390,625
13,521
404,146
59,268
7,175
66,443
12,903
12,903
12,500
12,500
2,982
25,341
3,499
373
10,281
6,481
35,995
503,619
538,468
24,568
10,281
(16,847)
(16,847)
486,772
521,621
Unrecognised deferred
tax assets
Total deferred tax assets
(148,891)
(148,891)
(37,777)
(14,943)
(37,777)
(14,943)
(57,134)
(79)
(57,134)
(79)
(258,824)
10,281
(258,824)
227,948
24,568
10,281
262,797
PERPAJAKAN (lanjutan)
d.
20.
Dibebankan/
(dikreditkan)
pada
ekuitas
Charged/
(credited)
to equity
Akuisisi/
Acquisition
(33,366)
2014
435,796
(13,052)
67,539
(8,271)
59,268
11,086
1,817
12,903
11,751
1,247
390,625
749
12,500
2,982
22,204
3,137
2,982
25,341
1,247
503,619
551,358
(15,620)
(11,942)
(4,905)
539,416
(20,525)
e.
d.
Dibebankan/
(dikreditkan)
pada laporan
laba-rugi
konsolidasian/
Charged/
(credited) to
consolidated
statements of
income
2013
TAXATION (continued)
(1,753)
9,125
(32,546)
(33,366)
(33,366)
1,247
(16,847)
486,772
Unrecognised deferred
tax assets
Total deferred tax assets
(147,724)
(148,891)
(32,487)
17,603
(14,415)
(37,777)
(14,943)
1,184
(74)
(58,318)
(5)
(57,134)
(79)
(220,462)
(258,824)
(219,215)
227,948
586
(25,174)
(13,188)
514,242
(33,713)
Administrasi
(33,366)
e.
Administration
PERPAJAKAN (lanjutan)
f.
TAXATION (continued)
f.
PBB
PBB
Perusahaan
tidak
menyetujui
Surat
Pemberitahuan Pajak Terhutang (SPPT) PBB
sektor pertambangan dari KPP Prabumulih
tertanggal 30 April 2014 yang diterima pada
bulan September 2014 dan dari KPP Lahat
tertanggal 23 Mei 2014 yang diterima pada
bulan Oktober 2014 atas PBB tahun 2014 untuk
SPPT onshore Muara Enim sejumlah Rp1,112
miliar dan SPPT Tubuh Bumi Muara Enim
sebesar Rp83,043 miliar dan atas PBB tahun
2014 untuk SPPT onshore Lahat sejumlah
Rp0,281 miliar dan SPPT Tubuh Bumi Lahat
sebesar Rp34,155 miliar.
20.
PERPAJAKAN (lanjutan)
f.
20.
TAXATION (continued)
f.
PBB (lanjutan)
PBB (continued)
PERPAJAKAN (lanjutan)
f.
TAXATION (continued)
f.
PBB (lanjutan)
PBB (continued)
20.
PERPAJAKAN (lanjutan)
g.
Pemeriksaan pajak
20.
TAXATION (continued)
g.
Tax audits
20.
PERPAJAKAN (lanjutan)
g.
20.
pajak
TAXATION (continued)
g.
pada
Perusahaan
2010
2012
Jumlah/Total
Pasal/Article 23
Pasal/Article 26
Pasal/Article 4 (2)
34,218
1,947
-
35,350
3,527
-
2,933
6,599
72,501
5,474
6,599
Jumlah/Total
36,165
38,877
9,532
84,574
Sampai
tanggal
diterbitkannya
laporan
keuangan konsolidasian ini, Perusahaan belum
mendapatkan keputusan dari Kanwil Sumsel
Babel atas surat keberatan pajak tersebut.
21.
PROVISI REKLAMASI
PENUTUPAN TAMBANG
LINGKUNGAN
DAN
21.
PROVISION
FOR
ENVIRONMENTAL
RECLAMATION AND MINE CLOSURE
Nama/
Name
IUP eksploitasi/
exploitation
Airlaya
IUP eksploitasi/
exploitation
MTBU/MTBS
IUP eksploitasi/
exploitation
Banko Barat
IUP eksploitasi/
exploitation
Sawahlunto
IUP eksploitasi/
exploitation
Bukit Kendi
IUP eksploitasi/
exploitation
Peranap
IUP eksploitasi
dan produksi/
exploitation
and production
IPC
Total penyisihan/
Total provision
Lokasi/
Location
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Ombilin Sumatera Barat/
West Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
35,772
29,454
(22,042)
43,184
92,608
15,280
(2,482)
105,406
95,750
13,226
(6,296)
102,680
5,409
5,409
1,281
1,281
Peranap - Riau/
Riau
4,790
1,563
6,353
1,461
1,461
237,071
59,523
(30,820)
265,774
21.
Nama/
Name
IUP eksploitasi/
exploitation
Airlaya
IUP eksploitasi/
exploitation
MTBU/MTBS
IUP eksploitasi/
exploitation
Banko Barat
IUP eksploitasi/
exploitation
Sawahlunto
IUP eksploitasi/
exploitation
Bukit Kendi
IUP eksploitasi/
exploitation
Peranap
IUP eksploitasi
dan produksi/
exploitation
and production
IPC
Lokasi/
Location
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Ombilin Sumatera Barat/
West Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Peranap - Riau/
Riau
Palaran Kalimantan Timur/
East Kalimantan
Total penyisihan/
Total provision
DAN
21.
PROVISION
FOR
ENVIRONMENTAL
RECLAMATION AND MINE CLOSURE (continued)
60,367
33,339
(57,934)
35,772
88,299
20,217
(15,908)
92,608
111,033
14,514
(29,797)
95,750
5,409
5,409
1,281
1,281
2,859
1,931
4,790
907
554
1,461
270,155
70,555
30 September/
September 2015
(103,639)
237,071
31 Desember/
December 2014
237,071
59,523
270,155
70,555
(30,820)
(103,639)
265,774
237,071
Dikurangi:
Bagian jangka pendek
(89,940)
(89,940)
175,834
147,131
Less:
Current portion
Provision for environmental
reclamation and mine
closure long term
22.
22.
30 September/
September 2015
Kewajiban posisi keuangan untuk:
Imbalan pensiun
Imbalan kesehatan pascakerja
Imbalan kerja jangka
panjang lainnya
346,553
316,196
915,585
945,422
354,448
300,882
1,616,586
1,562,500
(104,332)
1,512,254
31 Desember/
December 2014
(104,332)
Current portion
1,458,168
35,108
12,394
87,387
35,671
58,477
(3,065)
180,972
45,000
Profit or loss
charge for (see Note 30):
Pension benefits
Post-employment healthcare
benefits
Other long-term
employment benefits
22.
151,733
-
25,175
167,249
Akhir periode
POST-EMPLOYMENT
(continued)
Imbalan jangka
panjang lainnya/
Other long-term
benefits
2015
2014
2015
2014
24,402
38,430
180,972
-
(50,974)
(40,720)
(109,499)
(40,720)
(109,499)
151,733
141,450
29,239
(87,387)
180,972
(151,733)
156,789
68,308
(1,262,138)
(1,178,713)
Imbalan jangka
panjang lainnya/
Other long-term
benefits
2015
2014
(29,239)
23,894
2015
(407,681)
(354,448)
49,577
205,679
54,063
Employee benefits
expenses
Current service cost
Interest cost
Expected return on
plan assets
Net actuarial losses/
(gain) recognised
Past service cost
Total
Total/
Total
(383,787)
58,578
OBLIGATION
Total/
Total
(1,178,713) (1,335,502)
BENEFITS
29,239
-
(50,974)
22.
(383,787)
(1,562,500)
(180,972)
126,886
(1,616,586)
2014
Movement in the employee
benefits obligation
(1,743,183)
Beginning of the year
Total actuarial
180,683
losses for the year
Benefits and
contribution paid
(1,562,500)
30 September/
September 2015
31 Desember/
December 2014
8.75%
8.75%
8.00%
9.50%
7.00%
8.00%
48
8.00%
9.50%
7.00%
8.00%
48
22.
PINJAMAN BANK
23.
Kreditur/
Creditor
PT Bank ANZ Indonesia
PT BNI Tbk
PT BNI Tbk
PT Bank Permata Tbk
PT Bank Mandiri Tbk
PT Bank CIMB
Niaga Tbk
PT Bank Syariah Mandiri
PT Bank Muamalat
Mata uang/
Currency
BANK BORROWINGS
The fair value of current borrowings equals their
carrying amount, as the impact of discounting is not
significant.
30 September/September 2015
Jumlah tercatat/
Carrying amount
Mata uang asal/
Setara Rupiah/
Original
Equivalent in
currency
Rupiah (dalam
(nilai penuh/
jutaan Rupiah/in
full amount)
millions of Rupiah)
31 Desember/December 2014
Jumlah tercatat/
Carrying amount
Mata uang asal/
Original
Setara Rupiah/
currency
Equivalent in Rupiah
(nilai penuh/
(dalam jutaan Rupiah/
full amount)
in millions of Rupiah)
980,921
45,000
13,525
700,000
91,925,276
5,444,000
39,000,000,000
700,000,000,000
1,143,548
67,723
39,000
700,000
Rupiah
236,540,619,297
Dolar AS/US Dollar
9,584,246
Dolar AS/US Dollar
7,102,596
236,541
140,476
104,103
305,145,117,137
-
305,145
-
Jumlah/Total
2,220,566
2,255,416
(1,006,053)
(826,428)
(467,235)
(467,235)
747,278
961,753
23.
23.
980,921
The carrying amount and fair value of the noncurrent borrowing is as follows:
Nilai wajar/
Fair value
30 September/
31 Desember/
September 2015
December 2014
1,143,548
1,094,282
Kreditur/
Creditor
Mata
uang/
Currency
Jumlah
fasilitas/
Total facility
(dalam ribuan/
in thousands)
Bank BNI
Rupiah
Dolar AS/
US Dollar
75,000,000
15,000
Bank ANZ
Indonesia
Dolar AS/
US Dollar
100,000
Bank Mandiri
Rupiah
700,000,000
Bank CIMB
Niaga
Rupiah
631,360,000
Bank Syariah
Mandiri
Dolar AS/
US Dollar
10,018
7,774
Periode
pinjaman/
Loan term
20 Jan/
Jan 2015
-19 Jan/
Jan 2016
1,144,142
Bank borrowing:
PT Bank ANZ
Indonesia
Periode
pembayaran
bunga/Interest
payment period
Bulanan/
Monthly
Tingkat suku
bunga per
tahun/Annual
interest rate
9.50% - 11%
6.50%
3%
Tetap/Fixed
a. Piutang usaha/
Account receivable
Rp317,016
b. Persediaan/Inventory
Rp32,307
Tidak ada/None
Bulanan/
Monthly
10.25%
Tetap/Fixed
Tidak ada/None
Bulanan/
Monthly
10.25% - 12%
Mengambang/
Floating
24 Okt/Oct
2014 - 20 Des/
Dec 2019
Bulanan/
Monthly
2%
Tetap/Fixed
24 Okt/
Oct 2014
- 20 Juni/
June 2015
Bulanan/
Monthly
2%
Tetap/Fixed
14 Agt/Aug
2014 - 13 Agt/
Aug 2017
17 Okt/
Oct 2014
- 16 Okt/
Oct 2015
29 Agt/Aug
2013 6 Jun/
Jun 2020
Kuartalan/
Quarterly
Mengambang/
Floating
Jaminan/Collateral
(dalam jutaan/
in millions)
45,000
117,198
312,487
294,670
Floating rate:
6 until 12 months More than 1 year up to 5 years -
Jumlah
357,487
411,868
Total
31 Desember/
December 2014
95,004
19,000
Floating rate:
Expiring within one year
Jumlah
95,004
19,000
Total
a.
a.
Rasio
keuangan
yang
dipersyaratkan
berdasarkan perjanjian kredit adalah sebagai
berikut:
1.
1.
2.
3.
2.
3.
23.
23.
1.
1.
2.
2.
3.
4.
3.
4.
23.
d.
23.
d.
KEPENTINGAN NON-PENGENDALI
a.
24.
a.
31 Desember/
December 2014
(14,711)
(47)
(6,014)
(8,697)
(14,758)
(14,711)
131,083
3,165
119,340
11,743
134,248
131,083
BBK
Percentage of ownership 25%
Carrying amount - beginning
Share of net loss
IPC
Percentage of ownership 49%
Carrying amount - beginning
Share of net income
Others (each below Rp5,000)
Jumlah kepentingan
non-pengendali
b.
NON-CONTROLLING INTERESTS
859
(4,261)
862
(3)
(3,402)
859
116,088
Kepentingan
non-pengendali
laba/(rugi) entitas anak
atas
30 September/
September 2015
117,231
b.
31 Desember/
December 2014
IPC
Lainnya (masing-masing
di bawah Rp5.000)
3,165
11,743
(4,308)
(8,700)
Total
(1,143)
3,043
IPC
Others (each below Rp5,000)
Total
25.
MODAL SAHAM
25.
Pemegang saham
Jumlah saham
ditempatkan dan
disetor/Number
of issued and
fully paid shares
Saham Preferen
(Seri A Dwiwarna)
Pemerintah Indonesia
Saham Biasa (Seri B)
Pemerintah Indonesia
Milawarma (Direktur
Utama)
Achmad Sudarto
(Direktur Keuangan)
M.Jamil (Direktur Niaga)
Muhammad Said Didu
(Komisaris)
Lain-lain
(Masing-masing
kepemilikan
di bawah 5%)
Jumlah saham beredar
Saham treasuri
Jumlah saham ditempatkan
dan disetor penuh
SHARE CAPITAL
Persentase
kepemilikan/
Percentage
of ownership
Jumlah/
Amount
Shareholders
0.000%
1,498,087,499
65.017%
749,044
100,000
0.003%
50
26,800
0.00%
13
3,800
0.00%
17,700
0.00%
Preferred Stock
(A Dwiwarna Share)
Government of Indonesia
Common Stock (B Shares)
Government of Indonesia
Milawarma (President
Director)
Achmad Sudarto
(Finance Director)
M.Jamil (Commerce
Director)
Muhammad Said Didu
(Commisioner)
Others
(Each holding
below 5%)
662,260,950
28.74%
331,130
2,160,496,750
93.76%
1,080,248
143,635,100
6.23%
71,818
Treasury shares
2,304,131,850
100.000%
1,152,066
Tambahan
modal
disetor/
Additional
paid-in
capital
Saham
biasa/
Ordinary
shares
Saham
treasuri/
Treasury
shares
Jumlah/
Total
2,174,134,350
1,152,066
30,486
2,174,134,350
1,152,066
30,486
(1,899,413)
(42,302)
1,152,066
30,486
(1,941,715)
(13,637,600)
2,160,496,750
Saham
biasa
memberikan
hak
kepada
pemegangnya untuk memperoleh dividen dan hasil
dari pembubaran perusahaan sesuai dengan
proporsi jumlah dan jumlah yang dibayarkan atas
saham yang dimiliki.
(1,899,413)
-
(716,861)
-
1 January 2014
Acquisition of
treasury shares
25.
25.
32,574
(2,088)
30,486
27.
SAHAM TREASURI
26.
TREASURY SHARES
DIVIDEN
27.
Tanggal
pembayaran/
Date
paid
DIVIDENDS
Dividends declared during the years ended 31
December 2014 and 2013 were as follows:
Dividen per
lembar saham
(nilai penuh)/
Dividend per share
(full amount)
Jumlah/
Total
30 Maret/
March 2015
30 April/
April 2015
324
705,659
27 Maret/
March 2014
16 Mei/
May 2014
462
1,004,380
28.
29.
28.
PENJUALAN
29.
Penjualan batubara
Pihak berelasi (lihat
Catatan 33a)
Pihak ketiga
Jumlah penjualan dari
penjualan batubara
Penjualan dari aktivitas lainnya
Pihak ketiga
Jumlah penjualan dari
aktivitas lainnya
Jumlah penjualan
REVENUE
2014
Sales of coal
4,234,687
5,980,754
4,105,041
5,533,603
10,215,441
9,638,644
286,374
17,599
286,374
17,599
10,501,815
9,656,243
Total revenue
PENJUALAN (lanjutan)
Pihak ketiga
Dragon Energy Corporation
Phoenix Resources Inc.
Lain-lain (masing-masing
di bawah 10%)
Total penjualan dari pihak ketiga
Pihak berelasi
PT PLN (Persero)
PT Indonesia Power
Lain-lain (masing-masing
di bawah 10%)
2015
2014
1,451,587
1,240,860
1,254,608
1,190,502
Third parties
Dragon Energy Corporation
Phoenix Resources Inc.
3,574,681
3,106,092
6,267,128
5,551,202
2,435,029
1,508,174
2,266,614
1,777,028
Related parties
PT PLN (Persero)
PT Indonesia Power
291,484
61,399
4,234,687
4,105,041
10,501,815
9,656,243
Jasa penambangan
Jasa angkutan kereta api
Royalti ke Pemerintah
(iuran produksi)
Pembelian batubara
Gaji, upah, dan kesejahteraan
karyawan
Sewa alat berat, kendaraan,
dan peralatan
Penyusutan dan amortisasi
Perlengkapan dan suku cadang
Bahan bakar dan pelumas
Reklamasi lingkungan dan penutupan
tambang
Pajak bumi dan bangunan
Amortisasi properti pertambangan
Listrik
Lainnya (masing-masing
di bawah Rp10.000)
REVENUE (continued)
EXPENSES BY NATURE
The components of cost of revenue are as follows:
2015
2014
2,651,260
2,312,462
2,447,190
1,912,252
615,672
535,270
565,777
631,047
473,013
475,532
368,506
131,997
94,328
84,955
338,414
80,509
79,386
85,635
59,878
41,679
12,450
10,505
58,056
32,733
14,514
8,866
Mining services
Coal railway services
Royalties to Government
(production contribution)
Coal purchases
Salaries, wages, and employee
benefits
Rental of heavy equipment,
vehicles, and equipment
Depreciation and amortisation
Spare parts and materials used
Fuel oil and lubricants
Environmental reclamation and
mine closure
Land and buildings tax
Mining properties amortization
Electricity
266,331
116,853
7,658,306
6,846,764
(119,878)
7,538,428
(257,077)
6,589,687
30.
30.
Pihak ketiga
PT Pamapersada Nusantara
Lain-lain (masing-masing
di bawah 10% dari jumlah
beban pokok penjualan)
Pihak berelasi
PT Kereta Api
Indonesia (Persero)
Lain-lain (masing-masing
di bawah 10% dari jumlah
beban pokok penjualan)
2015
2014
2,375,196
2,132,566
Third parties
PT Pamapersada Nusantara
2,755,309
2,404,466
5,130,505
4,537,032
2,312,462
1,912,252
Related parties
PT Kereta Api
Indonesia (Persero)
95,460
140,403
2,407,922
2,052,655
7,538,427
6,589,687
2014
390,556
88,580
59,778
42,077
32,275
19,967
11,885
375,966
56,227
89,670
30,367
32,492
21,049
15,431
116,165
117,188
761,283
738,390
30.
30.
2015
31.
141,583
108,296
60,165
36,808
36,039
28,626
20,194
18,465
136,052
201,289
29,608
15,457
31,170
23,088
26,968
17,877
36,081
38,204
486,257
519,713
a.
2014
31.
SIGNIFICANT
COMMITMENTS
a.
AGREEMENTS
AND
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Harga/Price
(Rp per ton/tonne)
711,985.80
713,191.68
713,903.57
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
31.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Harga/Price
(Rp per ton/tonne)
488,473.84
488,084.24
488,854.24
31.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Harga/Price
(Rp per ton/tonne)
688,283.44
689,489.32
690,201.21
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Harga/Price
(Rp per ton/tonne)
672,670.02
673,875.90
674,587.79
31.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
b.
Perusahaan
mengadakan
perjanjian
pengangkutan batubara dari Tanjung Enim ke
Pelabuhan Tarahan dengan PT Kereta Api
Indonesia (Persero) (PTKA), dimana PTKA
menyetujui
untuk
mengangkut
batubara
Perusahaan dari stasiun pemuatan batubara di
Tanjung Enim ke pelabuhan batubara di
Tarahan, Lampung.
31.
PERJANJIAN
(lanjutan)
PENTING
b.
Jasa
c.
Perjanjian
(lanjutan)
DAN
KOMITMEN
Pengangkutan
Batubara
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
b.
AND
c.
31.
PERJANJIAN
(lanjutan)
PENTING
DAN
KOMITMEN
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
AND
PERJANJIAN
(lanjutan)
PENTING
c.
Jasa
Perjanjian
(lanjutan)
DAN
KOMITMEN
Penambangan
Batubara
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
c.
AND
31.
PERJANJIAN
(lanjutan)
d.
PENTING
DAN
Pembayaran Sumbangan
dengan Pemerintah Daerah
KOMITMEN
Pihak
Ketiga
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
d.
AND
31.
PERJANJIAN
(lanjutan)
e.
32.
PENTING
DAN
KOMITMEN
31.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
e.
AND
32.
32.
Undang-Undang
(lanjutan)
Pertambangan
No.
4/2009
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
The requirement to provide reclamation and postmine guarantees does not release the IUP holder
from the requirement to perform reclamation and
post-mine activities.
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
Tahun/Years
Jumlah/Amount
(Nilai penuh/full amount)
2009
2010
2011
2012
2013
28,764,209,900
1,559,358,300
1,628,534,100
1,583,725,100
1,705,189,900
Total
35,241,017,300
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
o
o
mengharuskan
perusahaan
menggunakan
kapal/perahu
berbendera
Indonesia untuk mengangkut mineral/batubara;
mengutamakan
penggunaan
perusahaan
asuransi nasional dimana syarat adopsi CIF
digunakan; dan
menggunakan surveyor yang ditunjuk oleh
DJMBP.
use
Indonesian-flagged
ships/vessels
to
transport minerals/coal;
prioritise the use of a national insurance
company where CIF sale terms are adopted;
and
use surveyors appointed by the DGMCG.
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
Management believes that sales price for all shortterm coal sales contracts entered into by the Group is
in line with the IMCBP. For the long-term coal sales
contracts, the sales price will be revisited each year
and will be adjusted in accordance with IMCBP of the
respective period.
32.
Peraturan Menteri
DAG/PER/7/2014
Perdagangan
No.
39/M-
32.
CONTINGENT
(continued)
ASSETS
Minister of Trade
DAG/PER/7/2014
AND
Regulation
LIABILITIES
No.
39/M-
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
Outstanding
(continued)
court
cases
still
in
progress
32.
32.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
33.
33.
30 September/
September 2014
2,435,029
1,508,174
107,701
100,504
2,266,614
1,777,028
18,131
-
77,491
5,788
36,085
7,183
4,234,687
4,105,041
40%
43%
2,312,462
111,758
22,612
1,912,252
112,601
21,641
5,300
6,161
2,452,132
2,052,655
Sale of goods
PT PLN (Persero) PTIP PT Semen Padang (Persero) BPI PT Semen Baturaja (Persero) Tbk
PT Timah (Persero) Tbk -
(as a percentage of
total sales)
Purchase of goods/services
PT Kereta Api Indonesia (Persero)
PT Pertamina (Persero) PT PLN (Persero) PT Asuransi Jasa Indonesia (Persero)
26%
(as a percentage
of total cost of revenue and
operating expenses)
97,480
140,351
Finance income
PT Bank Mandiri (Persero) Tbk,
PT Bank Tabungan Negara
(Persero) Tbk, PT Bank Rakyat
Indonesia (Persero) Tbk
and PT Bank Negara
Indonesia (Persero) Tbk
66%
94%
(as a percentage
of total finance income)
46,975
28%
49,975
33.
a.
33.
a.
30 September/
September 2015
Aset
Kas di bank
Rupiah
- PT Bank Mandiri (Persero) Tbk
- PT Bank Negara
Indonesia (Persero) Tbk
- PT Bank Tabungan
Negara (Persero) Tbk
- PT Bank Rakyat Indonesia
(Persero) Tbk
Dolar AS
- PT Bank Mandiri (Persero) Tbk
- PT Bank Negara
Indonesia (Persero) Tbk
Dolar Singapura
- PT Bank Negara
Indonesia (Persero) Tbk
Deposito berjangka
(jatuh tempo dalam jangka
waktu 3 bulan)
Rupiah
- PT Bank Negara
Indonesia (Persero) Tbk
- PT Bank Tabungan
Negara (Persero) Tbk
- PT Bank Mandiri (Persero) Tbk
- PT Bank Rakyat Indonesia
(Persero) Tbk
- PT Bank Rakyat Indonesia
Syariah
Dolar AS
- PT Bank Mandiri (Persero) Tbk
Piutang usaha
- PT PLN (Persero)
- PTIP
- BPI
- PT Semen Baturaja
(Persero) Tbk
- PT Semen Padang (Persero)
- PT Timah (Persero) Tbk
Piutang lainnya
- HBAP
Jumlah aset yang terkait dengan
pihak berelasi
(sebagai persentase
terhadap jumlah aset)
31 Desember/
December 2014
64,315
40,423
47,395
18,510
18,932
15,211
7,163
582,152
104,677
367,825
549,642
943
838
1,096,773
721,253
Assets
Cash in bank
Rupiah
PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
US Dollar
PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Singapore Dollar
PT Bank Negara Indonesia (Persero) Tbk
Time deposits
(maturity within three months)
Rupiah
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk
PT Bank Mandiri (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia Syariah
US Dollar
PT Bank Mandiri (Persero) Tbk -
601,331
282,375
600,000
503,400
625,000
542,000
147,500
881,175
100,000
73,285
1,925,516
2,430,550
602,213
354,748
109,515
701,030
384,613
1,322
26,235
15,933
5,837
7,091
22,864
15,257
1,114,481
1,132,177
40,392
29,281
Other receivables
HBAP -
4,177,162
4,303,954
26%
35%
(as a percentage
of total assets)
Trade receivables
PT PLN (Persero) PTIP BPI PT Semen Baturaja
(Persero) Tbk PT Semen Padang (Persero) PT Timah (Persero) Tbk -
33.
33.
a.
30 September/
September 2015
Liabilitas
Utang usaha
Rupiah
- PT Krakatau Engineering
- PT Aneka Tambang
(Persero) Tbk
- PT Pertamina (Persero)
- PT PP Pracetak
- PT Bank BNI (Persero) Tbk
- PT Adhi Karya (Persero) Tbk
- PT Dahana (Persero)
- PT Hutama Karya
- PT Wijaya Karya
(Persero) Tbk
- Lainnya
Dolar AS
- PT Krakatau Engineering
Beban akrual
- PT Kereta Api Indonesia
(Persero)
- PT Krakatau Engineering
Pinjaman bank
Rupiah
- PT Bank Mandiri (Persero) Tbk
- PT Bank Negara
Indonesia (Persero) Tbk
Dolar AS
- PT Bank Syariah Mandiri
- PT Bank Negara
Indonesia (Persero) Tbk
31 Desember/
December 2014
Liabilities
Trade payables
Rupiah
PT Krakatau Engineering PT Aneka Tambang (Persero) Tbk
PT Pertamina (Persero) PT PP Pracetak PT Bank BNI (Persero) Tbk PT Adhi Karya (Persero) Tbk PT Dahana (Persero) PT Hutama Karya PT Wjaya Karya (Persero) Tbk
Others -
73,884
56,204
21,260
6,038
5,123
4,642
1,882
10,085
9,907
8,392
1,667
2,457
2,228
1,363
1,317
140
115,509
91,080
30,222
11,111
US Dollars
PT Krakatau Engineering -
281,989
-
224,267
121,632
Accrued expenses
PT Kereta Api Indonesia (Persero)
PT Krakatau Engineering -
281,989
345,899
Bank borrowings
Rupiah
PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
700,000
700,000
45,000
39,000
745,000
739,000
140,476
67,723
140,476
67,723
1,313,196
1,254,813
20%
20%
(as a percentage
of total liabilities)
US Dollars
PT Bank Syariah Mandiri PT Bank Negara Indonesia (Persero) Tbk
33.
33.
b.
2015
Dewan
Direksi/
Board of
Directors
%
Rp
Pemegang
saham utama
yang juga
bagian dari
manajemen/
Shareholders
that are part
of management
%
Rp
Dewan
Komisaris/
Board of
Commissioners
%
Rp
Personil
manajemen
kunci lainnya/
Other key
management
personnel
%
Rp
31,364 0.014
-
13,810
- 0.002
- 0.000
1,628
422
Jumlah
31,364 0.014
13,810
- 0.002
2,050
Total
0.031
2014
Dewan
Direksi/
Board of
Directors
%
Rp
c.
Dewan
Komisaris/
Board of
Commissioners
%
Rp
Pemegang
saham utama
yang juga
bagian dari
manajemen/
Shareholders
that are part
of management
%
Rp
Personil
manajemen
kunci lainnya/
Other key
management
personnel
%
Rp
26,027 0,011
-
10,810
-
- 0.001
- 0.001
1,413
523
Jumlah
26,027 0.011
10,810
- 0.002
1,936
Total
0,026
c.
Transaksi/Transaction
Penempatan dana/
Funds placement
PT Bank Mandiri
(Persero) Tbk
33.
Sifat hubungan
(lanjutan)
dengan
pihak
berelasi
33.
Transaksi/Transaction
Penempatan dana/
Funds placement
Penempatan dana/
Funds placement
PT Kereta Api
Indonesia (Persero)
Pengangkutan batubara/
Coal transportation
PTIP
Penjualan batubara/
Coal sales
PT PLN (Persero)
PT Semen Padang
(Persero)
Penjualan batubara/
Coal sales
DPBA
PT Semen Baturaja
(Persero) Tbk
Penjualan batubara/
Coal sales
PT PP Pracetak
Jasa konstruksi/
Construction services
Penjualan batubara/
Coal sales
Pembelian emas/
Gold purchase
PT Dahana (Persero)
Konstruksi proyek/
Project construction
PT Pertamina (Persero)
Konstruksi proyek/
Project construction
33.
c.
Sifat hubungan
(lanjutan)
dengan
pihak
berelasi
33.
c.
Transaksi/Transaction
PT Asuransi Jasa
Indonesia (Persero)
Premi asuransi/
Insurance premium
PT Asuransi Jiwasraya
(Persero)
Dana pensiun/
Pension funds
PT Krakatau Engineering
Konstruksi proyek/
Project construction
HBAP
Piutang lain-lain/
Other receivables
BPI
Penjualan batubara/
Coal sales
34.
34.
2015
2014
1,505,582
1,582,021
2,160,496,749
2,174,134,349
697
728
35.
Aktivitas
35.
SEGMENT INFORMATION
a.
Activities
Berdasarkan
informasi
keuangan
yang
digunakan
oleh
pengambil
keputusan
operasional dalam mengevaluasi kinerja
segmen dan menentukan alokasi sumber daya
yang dimilikinya, manajemen menetapkan
segmen Grup berdasarkan produk. Seluruh
transaksi antar segmen telah dieliminasi.
35.
35.
Informasi menurut
produk penjualan
Batubara
Lainnya
Segment information
Information concerning the business segments
which are considered the primary segments is as
follows:
2014
10,215,442
286,373
9,638,645
17,598
10,501,815
9,656,243
7,266,466
271,962
6,568,987
20,700
Total
7,538,428
6,589,687
Beban usaha
Batubara
Lainnya
1,201,440
46,100
1,257,174
928
Total
1,247,540
1,258,102
1,747,536
(31,689)
1,812,483
(4,029)
Total
1,715,847
1,808,454
Total aset
Batubara
Lainnya
14,303,740
1,855,167
13,312,428
1,499,595
Total assets
Coal
Others
Total
16,158,907
14,812,023
Total
Total
Beban pokok penjualan
Batubara
Lainnya
Laba/(rugi) usaha
Batubara
Lainnya
Informasi menurut
lokasi geografis penjualan
Ekspor
Domestik
Total
5,334,032
5,167,783
5,152,824
4,503,419
10,501,815
9,656,243
Total
Cost of revenue
Coal
Others
Total
Operating expenses
Coal
Others
Total
Profit/(loss) from operations
Coal
Others
Total
Information by
sales geographic location
Export
Domestic
Total
36.
36.
Total/
Total
FINANCIAL
LIABILITIES
ASSETS
AND
FINANCIAL
Aset
keuangan
yang
tersedia
untuk dijual/
Availablefor-sale
financial
assets
Pinjaman
dan
piutang/
Loans and
receivables
Aset dan
liabilitas
keuangan
lainnya/
Other
financial
assets
and
liabilities
30 September/September 2015
Aset keuangan/Financial assets
Kas dan setara kas/
Cash and cash equivalent
Piutang usaha/Trade receivables
Aset keuangan yang
tersedia untuk dijual/Availablefor-sale financial assets
Aset derivatif/Derivative assets
Aset lancar lainnya/
Other current assets
Piutang lain-lain dari pihak
berelasi/ Other receivables from
related parties
Aset tidak lancar lainnya/
Other non-current assets
Total aset keuangan/Total
financial assets
Liabilitas keuangan/
Financial liabilities
Utang usaha/Trade payables
Beban akrual/Accrued expenses
Liabilitas imbalan kerja
jangka pendek/ Short-term
employee benefits liabilities
Pinjaman bank/Bank borrowings
Utang jangka pendek lainnya/
Other short-term liabilities
Total liabilitas keuangan/
Total financial liabilities
4,119,540
1,801,896
4,119,540
1,801,896
454,179
-
454,179
-
105,281
105,281
40,392
40,392
346,844
346,844
6,868,132
6,413,953
454,179
703,610
1,339,722
703,610
1,339,722
205,641
2,220,566
205,641
2,220,566
98,938
98,938
4,568,477
4,568,477
36.
Total/
Total
36.
FINANCIAL
ASSETS
LIABILITIES (continued)
FINANCIAL
Aset dan
liabilitas
keuangan
diakui
pada nilai
wajar melalui
laba-rugi/Fair
value through
profit or loss
financial
assets or
liabilities
Aset
keuangan
yang
tersedia
untuk dijual/
Availablefor-sale
financial
assets
Pinjaman
dan
piutang/
Loans and
receivables
AND
Aset dan
liabilitas
keuangan
lainnya/
Other
financial
assets
and
liabilities
31 Desember/December 2014
Aset keuangan/Financial assets
Kas dan setara kas/
Cash and cash equivalents
Piutang usaha/Trade receivables
Aset keuangan yang
tersedia untuk dijual/Availablefor-sale financial assets
Aset derivatif/Derivative assets
Aset lancar lainnya/
Other current assets
Piutang lain-lain dari pihak
berelasi/ Other receivables from
related parties
Aset tidak lancar lainnya/
Other non-current assets
Total aset keuangan/Total
financialassets
Liabilitas keuangan/
Financial liabilities
Utang usaha/Trade payables
Beban akrual/Accrued expenses
Liabilitas imbalan kerja
jangka pendek/ Short-term
employee benefits liabilities
Pinjaman bank/Bank borrowings
Utang jangka pendek lainnya/
Other short-term liabilities
Total aset keuangan/Total
financial assets
37.
4,039,267
1,439,401
4,039,267
1,439,401
296,492
395
296,492
-
395
237,580
237,580
29,281
29,281
350,312
350,312
6,392,728
6,095,841
296,492
395
(545,505)
(1,203,765)
(545,505)
(1,203,765)
(236,056)
(2,255,416)
(236,056)
(2,255,416)
(36,029)
(36,029)
4,276,771
PEMUSATAN RISIKO
Perusahaan menggunakan jasa angkutan kereta api
dari PTKA untuk mengangkut batubara ke
Pelabuhan Tarahan sebelum dilakukan pengapalan
ke pelanggan utama Perusahaan. Perubahan yang
signifikan dalam kinerja pengangkutan batubara dan
strategi pemasaran PTKA bisa mempengaruhi
kinerja Perusahaan secara signifikan. Akan tetapi,
berdasarkan pengalaman masa lalu, manajemen
berkeyakinan bahwa kerjasama Perusahaan dengan
PTKA akan tetap berkelanjutan dan percaya bahwa
PTKA dapat menyediakan jasa yang diperlukan.
37.
4,276,771
CONCENTRATION OF RISKS
The Company uses the railway services from PTKA
to deliver coal to Tarahan port for shipment to its
major customers. Significant changes in the coal
delivery operation and marketing strategies of PTKA
could significantly affect the operating results of the
Company. However, based on past experience,
management is confident that the Company will
continue its business with PTKA and that PTKA will
be able to provide the necessary services.
37.
37.
ketidakpastian
dalam
kaitannya
dengan
penerapan undang-undang otonomi daerah dan
ketidakpastian dalam kaitannya dengan adanya
perubahan undang-undang pertambangan;
investasi baru
dibatalkan;
atau
difficulties
in
ensuring
compliance
with
environmental obligations as a result of illegal
mining activities.
yang
ditangguhkan
38.
38.
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
Mata
uang asing/
Foreign
currency
(Nilai penuh/
Full amount)
Aset
Bank
Pihak ketiga
Pihak berelasi
Deposito berjangka
Pihak ketiga
Pihak berelasi
Piutang usaha, bersih
Pihak ketiga
Pihak berelasi
Aset keuangan
tersedia untuk dijual
2015
Mata
uang asing/
Foreign
currency
(Nilai penuh/
Full amount)
USD
USD
SGD
20,650,712
64,813,126
91,781
USD
USD
10,136,268
4,999,942
148,569 USD
73,285 USD
USD
USD
36,763,441
7,870,005
USD
10,000,000
3,500,000
2,276,227
Liabilitas
Utang usaha
Pihak ketiga
USD
EUR
USD
8,202,135
14,604
2,061,988
Pinjaman bank
Pihak ketiga
USD
84,533,730
Beban akrual
Pihak ketiga
Pihak berelasi
USD
USD
21,043,930
7,356,390
Pihak berelasi
120,220 USD
151 EUR
30,221 USD
235,290
654,319
838
Time deposits
Third parties
Related parties
Trade receivables, net
302,374
Third parties
16,579
Related parties
Available-for-sale
124,400
financial assets
1,377,340
8,310,800
6,696
893,283
470,344
Assets
Cash in bank
Third parties
Related parties
43,540
103,386
102
11,111
1,805,883
Aset moneter dalam mata
uang asing bersih
2014
231,524
11,111
Liabilities
Trade payables
Third parties
Related parties
Bank borrowings
Third parties
Accrued expenses
Third parties
Related parties
1,557,394
(180,054)