Bumi Resource 2014 PDF
Bumi Resource 2014 PDF
Daftar Isi
Table of Contents
Halaman/
Page
Board of directors statement
Catatan/
Notes
kecuali
31 Maret/
March 31,
2014
31 Desember/
December, 31
2013
ASET
ASET LANCAR
Kas
Kas di bank yang dibatasi
penggunaannya
Wesel tagih
Aset derivatif
Piutang usaha (setelah dikurangi
penyisihan penurunan nilai sebesar
USD6.629.537 pada tahun 2014 dan
USD5.929.932 pada tahun 2013) pihak ketiga
Piutang lain-lain (setelah dikurangi
penyisihan penurunan nilai sebesar
USD1.134.018 pada tahun 2014 dan
2013
Pihak ketiga
Pihak berelasi
Persediaan (setelah dikurangi
penyisihan persediaan usang sebesar
USD5.894.620 pada tahun 2014 dan
USD6.381.678 pada tahun 2013)
Tagihan pajak
Biaya dibayar dimuka
Kelompok lepasan yang diklasifikasikan
sebagai dimiliki untuk dijual
Aset lancar lainnya
ASSETS
CURRENT ASSETS
Cash
2d,2f,5
27.682.775
45.553.173
2e,2f,6
2f,8
2f,32
64.725.655
10.421.625
72.165.906
254.026.670
10.891.082
2f,9
400.053.717
429.997.779
2f,10
2aa,45a
61.329.142
5.901.955
55.163.479
957.559
2g,11
44a
2h,12
151.650.896
664.856.788
13.793.795
187.716.172
736.759.610
5.244.658
2o,13
14
104.261.339
23.721.562
104.206.977
41.553.712
1.528.399.249
1.944.236.777
2f,2aa,45b
2x,44f
2i,15,45c
67.390.585
361.131.029
1.185.062.342
77.074.970
289.510.203
1.190.462.635
2j,16
2k,17
2x,44b
2c,19
2f,20
1.560.418.070
992.619.222
89.275.699
308.277.116
1.704.685.743
756.018.507
68.291.875
308.277.116
437.736.087
14.384.360
425.117.922
15.894.016
219.661.531
4.357.962
219.064.223
5.274.128
NON-CURRENT ASSETS
Due from related parties
Deferred tax assets - net
Investments in associates
Fixed assets (net of
accumulated depreciation of
USD1,371,807,686 in 2014 and
USD1,543,659,935 in 2013)
Exploration and evaluation assets
Claims for income tax refund
Goodwill - net
Long-term receivables
Third parties
Related party
Other non-current assets
Third parties
Related parties
5.240.314.003
5.059.671.338
TOTAL ASET
6.768.713.252
7.003.908.115
TOTAL ASSETS
2aa,45h
2f,21
2aa,45a,45c
Catatan/
Notes
kecuali
31 Maret/
March 31,
2014
31 Desember/
December, 31
2013
LIABILITAS DAN
EKUITAS (DEFISIENSI MODAL)
LIABILITAS JANGKA PENDEK
Pinjaman jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Utang kepada Pemerintah Indonesia
Beban masih harus dibayar
Utang pajak
Liabilitas jangka panjang yang
jatuh tempo dalam waktu satu tahun
Pinjaman jangka panjang
Utang sewa pembiayaan
Taksiran liabilitas restorasi dan
rehabilitasi
Premi penebusan
Obligasi konversi
Liabilitas yang secara langsung
berhubungan dengan kelompok
lepasan yang diklasifikasikan
sebagai dimiliki untuk dijual
LIABILITIES AND
EQUITY (CAPITAL DEFICIENCY)
2f,22
2f,23
195.894.107
2aa,45d
130.077.836
69.829.134
173.663.160
75.913.920
2f,24
2f,25
2f,26
2x,44d
196.035.416
878.985.272
442.920.516
480.800.494
147.178.079
1.012.028.374
419.751.892
170.353.901
1.562.412.861
41.675.562
1.563.525.493
53.491.476
9.813.873
249.664.647
373.136.750
11.233.325
434.852.158
371.835.409
2f,30
2f,2p,27
2q,28
2f,30
2f,31
2o,13
CURRENT LIABILITIES
Short-term loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Due to Government of Indonesia
Accrued expenses
Taxes payable
225.694.106
2aa, 2f,45e
2x,44f
2r,29
94.996.667
90.193.039
4.756.043.134
4.719.914.333
82.117.926
76.194.906
29.269.534
78.568.187
103.072.761
32.997.064
NON-CURRENT LIABILITIES
Due to related parties
Deferred tax liabilities - net
Post-employment benefit liabilities
184.341.945
205.381.683
2.071.101.825
2.586.953.317
Total Liabilitas
6.827.144.959
7.306.867.650
Total Liabilities
2f,30
2f,2p,27
2q,28
1.597.554.633
101.622.881
2.032.136.710
134.796.912
Catatan/
Notes
kecuali
31 Maret/
March 31,
2014
31 Desember/
December, 31
2013
33
2s,2u,34
2t,35
1.476.792.700
(878.787.284)
(34.159.759)
1.476.792.700
(878.787.284)
(34.159.759)
2v,4B
2f,2y,36
(113.377.766)
13.402.379
(27.756.685)
13.318.770
417.634.883
(1.110.344.854)
417.634.883
(1.459.689.117)
(228.839.701)
(492.646.492)
170.407.994
189.686.957
(58.431.707)
(302.959.535)
37
2b,38
6.768.713.252
7.003.908.115
Non-controlling Interest
Equity (Capital Deficiency) - Net
TOTAL LIABILITIES AND
EQUITY (CAPITAL DEFICIENCY)
Catatan/
Notes
PENDAPATAN
BEBAN POKOK PENDAPATAN
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
839.390.260
942.532.700
REVENUES
2w,40,45f
712.034.824
740.081.955
COST OF REVENUES
127.355.436
202.450.745
GROSS PROFIT
62.821.082
42.333.605
74.766.366
48.350.906
OPERATING EXPENSES
Selling
General and administrative
105.154.687
123.117.272
22.200.749
79.333.473
13.397.234
(241.820.944)
38.345.184
(469.457)
15.949.214
(146.493.507)
(6.278.078)
1.419.031
746.944.000
(5.400.293)
(7.955.106)
(5.883.534)
(2.227.511)
2w,41,45g
kecuali
2w,39
LABA BRUTO
BEBAN USAHA
Penjualan
Umum dan administrasi
2w
2f
2f,30,42
2y
32
4f
2i,15
543.040.618
(143.514.385)
565.241.367
(64.180.912)
(235.201.347)
(9.260.215)
330.040.020
(73.441.127)
2x,44e
108.889
1.873
108.889
2.729.096
(70.712.031)
2f,7,21,36
2y
330.148.909
2.727.223
Catatan/
Notes
LABA (RUGI) NETO YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
2b,38
Total
kecuali
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
349.344.263
(19.304.243)
(62.911.554)
(10.529.573)
330.040.020
(73.441.127)
Total
349.427.872
(19.278.963)
(60.182.458)
(10.529.573)
Total
330.148.909
(70.712.031)
Total
2z,43
17,21
(3,10)
2z,43
17,21
(3,10)
Catatan/
Notes
Saldo 1 Januari 2014
1.476.792.700
Modal
Ditempatkan dan
Disetor Penuh/
Issued and Fully
Paid Capital
Stock
Ekuitas (Defisiansi Modal) yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity (Capital Deficiency) Attributable to the Owners of the Parent
Selisih Transaksi
Perubahan Ekuitas
Entitas Anak/
Tambahan
Entitas Asosiasi/
Modal Disetor
Difference in the
Saldo Laba (Defisit)/
- Neto/
Saham Beredar
Change in Equity
Cadangan
Retained Earnings (Deficit)
Additional
yang Diperoleh
Transaction of a
Modal Lainnya/
Belum
Paid-in Capital
Kembali/
Subsidiary/
Other Capital
Dicadangkan/
Dicadangkan/
- net
Treasury Stock
Associate
Reserves
Appropriated
Unappropriated
(878.787.284)
-
(34.159.759)
2y,36
(878.787.284)
(27.756.685)
4f, 50.dd
1.476.792.700
(34.159.759)
(85.621.081)
(113.377.766)
13.318.770
417.634.883
Kepentingan
Nonpengendali/
Non-controlling
Interest
(1.459.689.117)
349.344.263
Ekuitas - Neto/
Equity - Net
189.686.957
(302.959.535)
(19.304.243)
330.040.020
83.609
25.280
13.402.379
417.634.883
(1.110.344.854)
170.407.994
(85.621.081)
108.889
(58.431.707)
The accompanying notes to the consolidated financial statements are an integral part of these consolidated financial
statements.
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
Akuisisi Lewat
Bisnis Kombinasi/
Acquisition Through
Business
Combinations
Catatan/
Notes
Saldo 1 Januari 2013
Modal
Ditempatkan dan
Disetor Penuh/
Issued and Fully
Paid Capital
Stock
1.476.792.700
Tambahan
Modal Disetor
- Neto/
Additional
Paid-in Capital
- net
(878.787.284)
-
(34.159.759)
(27.756.685)
Kepentingan
Nonpengendali/
Non-controlling
Interest
Ekuitas - Neto/
Equity - Net
47.865.414
417.634.883
(850.675.199)
241.235.633
392.149.703
(62.911.554)
(10.529.573)
(73.441.127)
1.476.792.700
(878.787.284)
(34.159.759)
(27.756.685)
1.873
50.594.510
417.634.883
(913.586.753)
2.727.223
1.873
230.706.060
321.437.672
2.727.223
2y,36
The accompanying notes to the consolidated financial statements are an integral part of these consolidated financial
statements.
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
31 Maret/
March 31,
2013
(Tiga bulan/
Three-months)
31 Maret/
March 31,
2014
(Tiga bulan/
Three-months)
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari pelanggan
Penerimaan dari penghasilan bunga
Pembayaran kepada pemasok, karyawan
dan lain-lain
Pembayaran pajak penghasilan
Pembayaran kepada pemerintah
Pembayaran bunga dan beban keuangan
Kas Neto Diperoleh dari (Digunakan untuk)
Aktivitas Operasi
869.334.321
1.112.059
981.567.924
6.449.602
(699.632.628)
(14.292.325)
(109.188.625)
(72.598.147)
(619.623.137)
(45.860.200)
(89.053.911)
(81.792.572)
(25.265.345)
151.687.706
9.684.385
81.034.424
4.261.276
(3.677.111)
(16.559.738)
(1.772.280)
(38.473.524)
(10.552.464)
45.049.896
7.440.251
3.549.739
(1.114.489)
(21.961.915)
(9.093.989)
(29.973.344)
(86.189.870)
(25.905.866)
17.713.586
(151.163.069)
233.825
(40.209)
29.800.000
(17.870.398)
45.534.324
45.553.173
45.155.693
27.682.775
90.690.017
1.
1.
UMUM
a.
GENERAL
Establishment and General Information
1.
1.
UMUM (Lanjutan)
b.
th
Jumlah Saham/
Number of Shares
GENERAL (Continued)
Tanggal Efektif/
Effective Date
10.000.000
18 Juli 1990/
July 18, 1990
10.000.000
22 Februari 1993/
February 22, 1993
594.000.000
4 November 1997/
November 4, 1997
18.612.000.000
18 Februari 2000/
February 18, 2000
1.369.400.000
30 September 2010/
September 30, 2010
10
1.
1.
UMUM (Lanjutan)
Berdasarkan Rapat Umum Pemegang Saham Luar
Biasa Perusahaan pada tanggal 21 Oktober 2011,
pemegang saham menyetujui untuk menambah
pembelian kembali saham Perusahaan sampai
jumlah maksimum sebanyak 780.000.000 saham
atau tidak lebih dari 3,75% dari saham ditempatkan
dan disetor penuh Perusahaan, dengan harga
yang tidak melebihi dari Rp5.000 per saham
(Catatan 35).
d.
Nama Entitas/
Name of Entity
Entitas Anak/Subsidiaries
Forerunner International Pte. Ltd.
GENERAL (Continued)
Lokasi/
Location
Kegiatan
Usaha Utama/
Principal Activity
Tahun Operasi
Komersial/
Year of
Commercial
Operation
Singapura/
Singapore
Republik Seychelles/
Republic of Seychelles
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Belanda/
Netherlands
Mauritius
Republik Yaman/
Republic of Yemen
PT Sitrade Coal
Indonesia
PT Lumbung Capital
Indonesia
Jasa/Service
Belanda/
Netherlands
Indonesia
Indonesia
Jasa/Service
Indonesia
Jasa/Service
PT Green Resources
Indonesia
11
2003
1.
1.
UMUM (Lanjutanf)
Nam a Entitas/
Name of Entity
Lokasi/
Location
GENERAL (Continued)
Kegiatan
Usaha Utam a/
Principal Activity
Tahun Operasi
Kom ersial/
Year of
Commercial
Operation
Indonesia
PT Arutmin CBM
Indonesia
Singapura/
Singapore
Jepang/Japan
2004
Amerika Serikat/
United States of America
Singapura/
Singapore
PT Gorontalo Minerals
Indonesia
Indonesia
Australia
Indonesia
PT Multi Capital
Indonesia
Perdagangan/Trading
Indonesia
Indonesia
Perdagangan/Trading
Republik Seychelles/
Republic of Seychelles
Indonesia
Republik Seychelles/
Republic of Seychelles
Indonesia
PT Seamgas Indonesia
Indonesia
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Singapura/
Singapore
Indonesia
Indonesia
Indonesia
12
1999
1.
1.
UMUM (Lanjutan)
Nam a Entitas/
Name of Entity
Lokasi/
Location
GENERAL (Continued)
Kegiatan
Usaha Utam a/
Principal Activity
Tahun Operasi
Kom ersial/
Year of
Commercial
Operation
Indonesia
Indonesia
Indonesia
Indonesia
1992
PT Arutmin Indonesia
Indonesia
1989
Kepulauan Cayman/
Cayman Islands
2005
Cayman
2014
Indonesia
Indonesia
Entitas asosiasi/Associates
PT Newmont Nusa Tenggara
Indonesia
Pertambangan/Mining
Indonesia
Indonesia
Republik Seychelles/
Republic of Seychelles
Indonesia
Kontraktor Pertambangan/
Mining Contractor
1993
Singapura/
Singapore
Indonesia
Jasa/Service
Australia
Liberia
2000
2005
-
13
1.
1.
UMUM (Lanjutan)
GENERAL (Continued)
Nama Entitas/
Name of Entity
Entitas Anak/Subsidiaries
Forerunner International Pte. Ltd. (Forerunner)
(langsung/direct )
100,00
100,00
1.737.786.214
1.814.888.651
100,00
100,00
683.927.900
680.744.566
100,00
100,00
38.001.098
37.186.211
100,00
100,00
75.490
75.491
100,00
100,00
312.000.000
303.000.000
100,00
100,00
733.958.585
712.541.667
100,00
100,00
100,00
100,00
1.880.726.380
1.803.219.923
99,99
99,99
677.172.165
673.979.391
100,00
100,00
185.355.977
182.996.028
99,99
99,99
396.021.144
381.798.517
99,80
99,80
198.246.888
198.243.621
99,99
99,99
1.880.111.838
1.887.138.264
129.813.631
129.810.134
646.321.282
616.431.214
20.112.694
20.112.703
888.175
830.975
8.769
8.204
540.998.437
539.101.991
87,09
0,00
87,09
0,00
99,75
0,25
99,75
0,25
99,99
0,01
99,99
0,01
99,50
99,50
99,00
1,00
99,00
1,00
PT Arutmin CBM
(langsung/direct)
(melalui/through Sitrade)
99,00
1,00
99,00
1,00
0,01
87,08
0,01
87,08
87,09
87,09
51.799.554
54.390.612
87,09
87,09
37.663.148
36.736.506
14
1.
1.
UMUM (Lanjutan)
Nam a Entitas/
Name of Entity
GENERAL (Continued)
0,01
87,08
0,01
87,08
69,67
69,67
3,03
84,45
3,03
84,45
87,09
87,09
7.614.702
7.614.702
37.663.149
36.736.506
12.425.477
12.120.196
194.406.672
192.535.150
496.162
456.894
1.350.000.068
1.133.140.713
69,67
17,42
69,67
17,42
87,00
0,10
87,00
0,10
69,67
69,67
170.761.906
168.993.088
65,33
65,33
1.342.316.590
1.086.222.231
89,00
89,00
9.431.869
8.944.087
84,47
84,47
8.913.323
8.913.323
50,00
50,00
103.989.530
103.989.530
50,00
50,00
93.799.470
93.799.470
74.497
74.498
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
50,00
1.979.326
1.979.326
50,00
50,00
50,00
50,00
100,00
100,00
1.979.326
1.979.326
15
1.
1.
UMUM (Lanjutan)
GENERAL (Continued)
Nam a Entitas/
Name of Entity
100,00
100,00
87,09
87,09
87,09
87,09
137.093.147
136.139.019
99,96
99,96
8.641
10.330
99,92
99,92
5.546
6.687
99,69
99,69
8.624
10.168
99,97
99,97
11.282
11.334
99,95
99,95
3.882
3.938
99,96
99,96
8.563
8.012
2.543.168.394
2.629.245.972
25,00
26,00
13,60
32,40
70,00
70,00
1.764.713.813
1.575.495.384
70,00
70,00
509.459.580
587.213.820
100,00
100,00
70,00
70,00
574
545
70,00
70,00
338
325
Entitas asosiasi/Associates
PT Newmont Nusa Tenggara (NNT)
(melalui/through MDB)
15,68
15,68
3.989.021.000
3.989.021.000
30,00
30,00
5.319.805
5.165.589
30,00
30,00
5.343.147
5.271.392
80,00
80,00
17,29
14,14
17,29
14,14
30,00
30,00
16
144.104
143.661
366.885.446
365.758.029
1.
1.
UMUM (Lanjutan)
Nam a Entitas/
Name of Entity
GENERAL (Continued)
4,60
3,22
2,99
4,60
3,22
2,99
0,0008
0,0008
417.295
417.295
104.526.271
104.526.271
31 Maret/March 31 , 2014
Jumlah Saham/
Number of
Shares
Kepemilikan
Perusahaan di
BRMS/
Ownership
Interest in BRMS
PT Sinartama Gunita
(Biro Administrasi Efek)
PT DMS Investama
Lain-lain (masing-masing dibawah 5%)
6.878.270.382
2.388.231.016
13.003.646.002
26,90%
9,34%
50,85%
PT Sinartama Gunita
(Securities Administration Agency)
PT DMS Investama
Others (each below 5%)
Total
22.270.147.400
87,09%
Total
17
1.
1.
UMUM (Lanjutan)
GENERAL (Continued)
31 Desember/December 31 , 2013
PT Sinartama Gunita
(Biro Administrasi Efek)
PT Long Haul Indonesia
Lain-lain (masing-masing dibawah 5%)
6.878.270.382
2.460.988.710
12.930.888.308
26,90%
9,62%
50,57%
PT Sinartama Gunita
(Securities Administration Agency)
PT Long Haul Indonesia
Others (each below 5%)
Total
22.270.147.400
87,09%
Total
Perusahaan
menandatangani
Peminjaman Saham (Catatan 50cc).
e.
Jumlah Saham/
Number of
Shares
Kepemilikan
Perusahaan di
BRMS/
Ownership
Interest in BRMS
Perjanjian
Board of Commissioners
President Commissioner and
Independent Commissioner
Independent Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Saptari Hoedaja
Andrew Christopher Beckham
Dileep Srivastava
Kenneth Patrick Farrell
Eddie Junianto Subari
R.A. Sri Dharmayanti
Board of Directors
President Director
Director
Director
Director
Director
Director
Iman Taufik
Mulyadi
Myrnie Zachraini Tamin
18
Chairman
Member
Member
1.
1.
UMUM (Lanjutan)
f.
GENERAL (Continued)
Area Eksplorasi
Exploration Area
Tanggal
Nama Lokasi/
Location
Nama Pemilik
Izin Lokasi/
Owner of
Concession
Perolehan
Izin
Eksplorasi/
Date of
Concession
PT Arutmin Indonesia
18 Agustus 1983/
August 18, 1983
Sangatta
10 Oktober 1985/
October 10, 1985
Tanggal
Jatuh Tempo/
End Date
Persentase
Kepemilikan
atas Lokasi/
Percentage of
Ownership in the
Area of Interest
2 November 1986/
November 2, 1986
100,00%
226.678.264
18 November 1989/
November 18, 1989
100,00%
30.837.606
6 Oktober 2011/
October 6, 2011
7 November 2013/
November 7, 2013
100,00%
416.234.550
PT Pendopo Energi
Batubara
5 Mei 2005/
May 5, 2005
4 Mei 2009/
May 4, 2009
100,00%
161.765.498
10 Juni 2008/
June 10, 2008
10 Juni 2018/
June 10, 2018
100,00%
Block-I Tombolilato,
Block-II Molotabu
PT Gorontalo Minerals
19 Juli 2012/
July 19, 2012
18 Juli 2013/
July 18, 2013
100,00%
46.703.511
Poboya
31 Maret 2011/
March 31, 2011
28 Januari 2012/
January 28, 2012
100,00%
14.693.261
Mauritania
100,00%
Sfariat
20 April 2009/
April 20, 2009
20 Maret 2012/
March 20, 2012
Tomagod West
27 Februari 2008/
February 27, 2008
27 Februari 2011/
February 27, 2011
Tomagod South
27 Februari 2008/
February 27, 2008
27 Februari 2011/
February 27, 2011
Makhama
11 Februari 2010/
February 11, 2010
11 Februari 2013/
February 11, 2013
Bababe
11 Februari 2010/
February 11, 2010
11 Februari 2013/
February 11, 2013
Tamagot
7 Desember 2011/
December 7, 2011
7 Desember 2041/
December 7, 2041
19
1.
1.
UMUM (Lanjutan)
Nam a Lokasi/
Location
Block-13-Wadi Armah,
Al-Rizq #1A, Al-Barakat#1,
Al-Rizq #1B ST
GENERAL (Continued)
Persentase
Kepem ilikan
atas Lokasi/
Percentage of
Ownership in the
Area of Interest
Biaya Eksplorasi
Neto yang Telah
Dibukukan
sam pai dengan
Tanggal Pelaporan/
Net Exploration
Costs that Has Been
Recognized as of
Reporting Date
Tanggal
Perolehan Izin
Eksplorasi/
Date of
Concession
Tanggal
Jatuh Tem po/
End Date
3 Desember 2008/
December 3, 2008
3 Desember 2033/
December 3, 2033
100,00%
13 Maret 1997/
March 13, 1997
13 Februari 2014/
February 13, 2014
100,00%
166.578.091
13 Maret 1997/
March 13, 1997
13 Februari 2014/
February 13, 2014
205.241.384
Banyuasin
12 Desember 2006/
December 12, 2006
12 Desember 2013/
December 12, 2013
100,00%
30.756.052
5 Agustus 2009/
August 5, 2009
5 Agustus 2013/
August 5, 2013
100,00%
2.353.409
27 September 2009/
September 27, 2009
27 September 2014/
September 27, 2014
100,00%
30.834.292
Banyuasin
9 Mei 2011/
May 9, 2011
9 Mei 2014/
May 9, 2014
100,00%
30.834.292
Banyuasin
12 Agustus 2009/
August 12, 2009
12 Agustus 2014/
August 12, 2014
100,00%
34.977.476
PT Bintan Mineral
Resource
6 Desember 2009/
December 6, 2009
30 Januari 2015/
January 30, 2015
100,00%
62.913.711
20 Juli 2011/
July 20, 2011
20 Juli 2025/
July 20, 2025
100,00%
81.991.415
Lahat
30 Desember 2011/
December 30, 2011
30 Desember 2014/
December 30, 2014
100,00%
53.274.191
Area Eksploitasi/Pengembangan
Exploitation/Development Area
Total
Cadangan
Terbukti (P1)*
(dalam
jutaan ton)/
Proven
Reserve (P1)*
(in million
tonnes)
Total Produksi
(dalam jutaan ton)/
Total Production
(in million tonnes)
Akumulasi
Total
Produksi/
Tahun
Accumulated
Berjalan/
Total
Current Year
Production
Sisa Cadangan
Terbukti
(dalam
jutaan ton)/
Balance of
Proven Reserve
(In million
tonnes)
Nama Pemilik
Izin Lokasi/
Owner of
Concession
Tanggal
Perolehan Izin
Eksplorasi/
Date of
Concession
Tanggal
Jatuh Tempo/
End Date
Senakin
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
133,04
0,50
105,39
27,65
Satui
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
137,67
0,16
86,82
50,85
Mulia/Asam Asam
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
193,42
4,58
75,63
117,79
Batulicin
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
39,18
0,06
23,30
15,88
Pulau Laut
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
14,50
14,50
Sarongga
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
16,00
7,77
8,23
Nama Lokasi/
Location
20
Persentase
Kepemilikan/
Percentage of
Ownership
2,11
1.
1.
UMUM (Lanjutan)
Total
Cadangan
Terbukti (P1)*
(dalam
jutaan ton)/
Proven
Reserve (P1)*
(in million
tonnes)
Total Produksi
(dalam jutaan ton)/
Total Production
(in million tonnes)
Akum ulasi
Total
Produksi/
Tahun
Accumulated
Berjalan/
Total
Current Year
Production
Sisa Cadangan
Terbukti
(dalam
jutaan ton)/
Balance of
Proven
Reserve
(In million
tonnes)
Tanggal
Perolehan Izin
Eksplorasi/
Date of
Concession
PT Arutmin
Indonesia
1 Oktober 1989/
October 1, 1989
30 September 2019/
September 30, 2019
100,00%
124,00
2,60
13,70
110,30
Sangatta
PT Kaltim Prima
Coal
1 January 1991/
January 1, 1991
1 January 2022/
January 1, 2022
100,00%
1.198,00
13,59
52,74
1.145,26
Muara Enim
PT Pendopo
Energi Batubara
5 Mei 2009/
May 5, 2009
4 Mei 2039/
May 4, 2039
100,00%
1.306,00
1.306,00
PT Mitra Bisnis
Harvest
5 Agustus 2009/
August 5, 2009
5 Agustus 2013/
August 5, 2013
100,00%
38,25
38,25
Banyuasin
PT Mitra Bisnis
Harvest
12 Desember 2006/
December 12, 2006
12 Desember 2013/
December 12, 2013
100,00%
424,08
424,08
PT Buana Minera
Harvest
27 September 2009/
September 27, 2009
27 September 2014/
September 27, 2014
100,00%
184,75
184,75
Banyuasin
PT Buana Minera
Harvest
9 Mei 2011/
May 9, 2011
9 Mei 2014/
May 9, 2014
100,00%
386,99
386,99
Banyuasin
PT MBH Mining
Resource
12 Agustus 2009/
August 20, 2009
12 Agustus 2014/
August 20, 2014
100,00%
134,85
134,85
PT Bintan Mineral
Resource
6 Desember 2009/
December 6, 2009
30 Januari 2015/
January 30, 2015
100,00%
131,73
131,73
PT MBH Minera
Resources
20 Juli 2011/
July 20, 2011
20 Juli 2025/
July 20, 2025
100,00%
62,11
62,11
PT Citra Jaya
Nurcahya
30 Desember 2011/
December 30, 2011
30 Desember 2014/
December 30, 2014
100,00%
70,43
70,43
Nam a Lokasi/
Location
Kintap
Lahat
g.
GENERAL (Continued)
Tanggal
Jatuh Tem po/
End Date
Persentase
Kepem ilikan/
Percentage of
Ownership
Total Proven Reserve (P1) for MBH, BMH, MBH Mining, BMR,
MBH Minera and CJN was based on survey result in 2014. The
figures on Ogan Komering Ulu, Banyuasin and Lahat, were
based on the result of technical review performed by PT Gada
Energi in March 2014.
21
2.
2.
b.
Prinsip-prinsip Konsolidasi
b.
Principles of Consolidation
The consolidated financial statements include the
accounts of the Company, all Subsidiaries that are
controlled by the Company, and the proportionate
share of the accounts of its jointly controlled
entities.
22
2.
2.
23
2.
2.
24
2.
2.
d.
Kombinasi Bisnis
c.
Business Combination
Kas
d.
Cash
Cash consist of cash on hand and in banks.
25
2.
2.
Instrumen Keuangan
f.
Financial Instruments
Pengakuan awal
Initial recognition
Subsequent measurement
Pengukuran
aset
keuangan
pengakuan
awal
tergantung
klasifikasinya sebagai berikut:
setelah
pada
26
2.
2.
Investasi HTM
Aset keuangan nonderivatif dengan
pembayaran tetap atau telah ditentukan
dan jatuh temponya telah ditetapkan
diklasifikasikan sebagai HTM ketika
Kelompok Usaha mempunyai intensi
positif dan kemampuan untuk memiliki
aset keuangan hingga jatuh tempo.
Setelah pengukuran awal, investasi HTM
diukur pada biaya perolehan diamortisasi
dengan menggunakan metode suku
bunga efektif dikurangi penurunan nilai.
Keuntungan atau kerugian diakui dalam
laba atau rugi pada saat investasi tersebut
dihentikan pengakuannya atau mengalami
penurunan nilai, serta melalui proses
amortisasi.
HTM investments
Non-derivative financial assets with fixed
or determinable payments and fixed
maturities are classified as HTM when
the Group has the positive intention
and ability to hold them to maturity. After
initial measurement, HTM investments
are measured at amortized cost using
the effective interest method less any
impairment. Gains and losses are
recognized in profit or loss when the
investments
are
derecognized
or
impaired, as well as through the
amortization process.
27
2.
2.
Aset
keuangan
AFS
yang
tidak
mempunyai harga pasar diukur pada biaya
perolehan, dikurangi dengan penurunan
nilai, jika ada, karena nilai wajar pasar
tidak dapat diukur secara handal.
28
2.
2.
29
2.
2.
30
2.
2.
Pengakuan awal
Initial recognition
31
2.
2.
Subsequent measurement
32
2.
2.
Biaya
perolehan
diamortisasi
dihitung
menggunakan metode suku bunga efektif
dikurangi dengan penyisihan atas penurunan
nilai dan pembayaran pokok atau nilai yang
tidak dapat ditagih. Perhitungan tersebut
mempertimbangkan premium atau diskonto
pada saat perolehan dan termasuk biaya
transaksi dan biaya yang merupakan bagian
yang tidak terpisahkan dari suku bunga efektif.
33
2.
2.
34
2.
2.
Persediaan
h.
Inventories
Prepaid Expenses
Prepaid expenses are amortized over the periods
benefited using the straight-line method. The noncurrent portion of prepaid expenses is classified
under Other Non-current Assets in the
consolidated statements of financial position.
i.
Investments in Associates
35
2.
2.
Aset Tetap
j.
Fixed Assets
Kelompok
Usaha
telah
memilih
untuk
menggunakan model biaya sebagai kebijakan
akuntansi untuk pengukuran aset tetapnya. Aset
tetap dicatat pada biaya perolehan dikurangi
akumulasi penyusutan dan akumulasi rugi
penurunan nilai, jika ada. Biaya aset tetap terdiri
dari harga perolehan, setiap biaya yang dapat
diatribusikan secara langsung untuk membawa
aset ke lokasi dan kondisi yang diinginkan supaya
aset tersebut siap digunakan sesuai dengan
maksud manajemen, dan estimasi awal biaya
pembongkaran dan rehabilitasi lokasi yang terkait
dengan aset tersebut dan merupakan tanggung
jawab dari Kelompok Usaha.
36
2.
2.
Tahun/Years
Mesin dan peralatan
Peralatan dan perabotan kantor
Kendaraan
Properti pertambangan
3-30
3-8
3-8
dengan metode unit produksi
sampai dengan sisa masa PKP2B/
on a UoP basis up to the remaining term o
the CCoW
37
2.
2.
k.
k.
(i)
(i)
pengumpulan
data
eksplorasi
melalui
topografi, studi geokimia dan geofisika;
gathering
exploration
data
through
topographical, geochemical and geophysical
studies;
(ii) exploratory drilling, trenching and sampling;
(iii) determining and examining the volume and
grade of the resource; and
(iv) surveying transportation and infrastructure
requirements.
38
2.
2.
l.
(i)
(i)
Biaya Pengupasan
l.
Stripping Costs
39
2.
2.
n.
40
2.
2.
p.
Sewa
p.
Leases
41
2.
2.
r.
r.
42
2.
2.
s.
t.
Treasury Stock
Re-acquisition of capital stock to be held as
treasury stocks for future reissuance is accounted
for under the par value method. Under this method,
treasury stock is presented at par value as a
reduction from the capital stock account. If the
treasury stock had been originally issued at a price
above par value, the related additional paid-in
capital account is adjusted. Any excess of the
reacquisition cost over the original issuance price is
treated as an adjustment to retained earnings.
u.
43
2.
2.
v.
v.
44
2.
2.
Kelompok
Usaha
menelaah
pengaturan
pendapatannya melalui kriteria tertentu untuk
menentukan apakah bertindak sebagai prinsipal
atau agen. Kelompok Usaha berkesimpulan
Kelompok Usaha bertindak sebagai prinsipal dalam
semua pengaturan pendapatan.
Batubara
Coal
Jasa
Service
Beban
Expenses
45
2.
2.
Pajak Penghasilan
Income Taxes
46
2.
2.
y.
y.
2)
3)
47
2.
2.
(i)
(i)
31 Maret/
March 31,
2014
10.000 Rupiah Indonesia
1 Pound Sterling Inggris
1 Euro
1 Dolar Australia
100 Yen Jepang
1 Dolar Singapura
100 Ouguiya Mauritania
z.
31 Desember/
December 31,
2013
0,88
1,66
1,37
0,93
0,98
0,79
0,34
0,82
1,65
1,38
0,89
0,95
0,79
0,35
z.
48
2.
2.
Semua transaksi yang signifikan dengan pihakpihak berelasi, baik yang dilakukan dengan syarat
dan kondisi yang sama dengan pihak ketiga
ataupun tidak, diungkapkan dalam catatan atas
laporan keuangan konsolidasian.
Jumlah
setiap
unsur
segmen
dilaporkan
merupakan ukuran yang dilaporkan kepada
pengambil keputusan operasional untuk tujuan
pengambilan keputusan untuk mengalokasikan
sumber daya kepada segmen dan menilai
kinerjanya.
49
2.
2.
3.
3.
50
3.
3.
51
3.
3.
Manajemen
menggunakan pertimbangan dalam
mengidentifikasi EBK untuk tujuan konsolidasi. Suatu
entitas dianggap sebagai EBK dan termasuk dalam
konsolidasi, bahkan dalam kasus ketika entitas induk
memiliki kurang dari satu-setengah atau tidak ada
kepemilikan di EBK jika substansi hubungan antara
entitas induk dan EBK mengindikasikan adanya
pengendalian EBK oleh entitas induk. Perusahaan telah
mengkonsolidasi beberapa EBK karena Perusahaan
memiliki kemampuan untuk mengatur kebijakan
keuangan dan operasi serta kegiatan EBK ini terutama
memberikan manfaat bagi Perusahaan.
52
3.
3.
53
3.
3.
54
3.
3.
55
3.
3.
Ada
berbagai
ketidakpastian
melekat
dalam
mengestimasi
cadangan
dan
asumsi
yang
berlaku pada saat estimasi dapat berubah secara
signifikan ketika informasi baru tersedia. Perubahan
perkiraan harga komoditas, nilai tukar, biaya produksi
atau tingkat pemulihan dapat mengubah status
keekonomisan atas cadangan dan mungkin pada
akhirnya dapat mengakibatkan perubahan terhadap
perkiraan cadangan.
56
3.
3.
a)
a)
57
3.
3.
58
3.
3.
59
3.
3.
4.
4.
a.
a.
60
4.
4.
c.
1)
1)
2)
2)
c.
Acquisition
of
ownership
interests
in
Subsidiaries under the Sumatera Coal Project
Under each Agreement on Conversion of Debt into
Capital Participation, the Company, through its
wholly-owned subsidiaries, PT Citra Prima Sejati or
PT Lumbung Capital (the acquirer), and the
Subsidiary (the acquiree) agreed to convert the
receivables into capital participation or investments
in the Subsidiary and that such receivables were
considered settled effectively upon the date of the
agreement. These receivables represents funds
previously held by a third-party intermediary of the
Company and are recorded as part of business
development project costs in the consolidated
statements of financial position. The acquisition of
the ownership interests in the Subsidiaries, which
represents the Sumatera Coal Project, relates to
the Settlement Agreement between the Company
and third-party intermediary (Note 21).
61
4.
4.
Pihak yang
Diakuisisi/Entitas Anak
Name of
Acquiree/Subsidiaries
Pihak Pengakuisisi/
Name of Acquirer
Tanggal Efektif
Perjanjian/
Effective Date of the
Agreement/
Acquisition
Persentase
Kepemilikan/
Percentage of
Ownership
(%)
28 November 2013/
November 28, 2013
99,69%
33.108.959
28 November 2013/
November 28, 2013
99,96%
61.659.209
28 November 2013/
November 28, 2013
99,92%
34.982.778
PT Lumbung Capital
20 Desember 2013/
December 20, 2013
99,96%
62.888.276
PT Lumbung Capital
20 Desember 2013/
December 20, 2013
99,97%
81.981.542
PT Lumbung Capital
20 Desember 2013/
December 20, 2013
99,95%
53.256.235
Total
Jumlah Piutang
Dikonversi /
Amount of
Receivables
Converted
327.876.999
Jumlah/Amount
Jumlah yang diakui atas aset neto:
Aset
Liabilitas
Kepentingan nonpengendali
44.856
(102.717)
22
Neto
(57.839)
Hak penambangan
327.934.838
Mining rights
327.876.999
62
4.
4.
Jumlah/Amount
Pembayaran kas
Piutang yang dikonversi
327.876.999
Cash paid
Receivables converted
327.876.999
44.856
327.832.143
d.
d.
e.
63
4.
4.
f.
KAS
5.
CASH
This account consists of:
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Kas
Euro
Rupiah
Dolar AS
Lain-lain (masing-masing
dibawah USD20.000)
235.757
13.072
256.410
19.211
2.959
16.356
Cash on hand
Euro
Rupiah
US Dollar
Others
(each below USD20,000)
Total kas
251.788
291.977
Bank
Rupiah
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Mega Tbk
PT Bank Mandiri (Persero) Tbk
The Hongkong and Shanghai
Banking Corporation Limited
Lain-lain (masing-masing
dibawah USD500.000)
Sub-total
1.659.066
1.154.170
194.798
6.299.835
397.803
644.816
136.719
926.064
2.492.855
396.115
5.637.608
8.664.633
64
Cash in banks
Rupiah
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Mega Tbk
PT Bank Mandiri (Persero) Tbk
The Hongkong and Shanghai
Banking Corporation Limited
Others
(each below USD500,000)
Sub-total
5.
5.
KAS (Lanjutan)
31 Maret/
March 31,
2014
Dolar AS
Standard Chartered Bank
The Hongkong and Shanghai
Banking Corporation Limited
PT Bank Danamon Indonesia Tbk
PT Bank Mandiri (Persero) Tbk
ICICI Bank Ltd.
PT Bank Rakyat Indonesia
(Persero) Tbk
The Bank of New York Mellon
Lain-lain (masing-masing
dibawah USD500.000)
Sub-total
31 Desember/
December 31,
2013
11.080.625
4.652.787
7.880.688
228.510
195.366
430.819
1.531.022
5.823.108
94.851
779
18.222.481
4.266.900
1.307.438
1.501.730
20.788.257
36.428.847
Dolar Australia
Lain-lain (masing-masing
di bawah USD500.000)
Sub-total
Yen Jepang
The Bank of Tokyo-Mitsubishi
UFJ Limited
257.756
109.802
257.756
109.802
747.366
57.914
27.430.987
45.261.196
Total
27.682.775
45.553.173
CASH (Continued)
6.
Australian Dollar
Others
(each below USD500,000)
Sub-total
Japanese Yen
The Bank of Tokyo-Mitsubishi
UFJ Limited
Total cash in banks
Total
31 Maret/
March 31,
2014
Sub-total
Sub-total
Rekening bank
Rupiah
PT Bank Rakyat Indonesia
(Persero) Tbk
Lain-lain (masing-masing
dibawah USD500.000)
US Dollar
Standard Chartered Bank
The Hongkong and Shanghai
Banking Corporation Limited
PT Bank Danamon Indonesia Tbk
PT Bank Mandiri (Persero) Tbk
ICICI Bank Ltd.
PT Bank Rakyat Indonesia
(Persero) Tbk
The Bank of New York Mellon
Others
(each below USD500,000)
31 Desember/
December 31,
2013
5.813.750
5.332.677
237.627
372.927
6.051.377
5.705.604
65
Bank accounts
Rupiah
PT Bank Rakyat Indonesia
(Persero) Tbk
Others
(each below USD500,000)
Sub-total
6.
6.
Dolar AS
The Bank of New York Mellon
Standard Chartered Bank
Deutsche Bank AG
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Central Asia Tbk
PT Bank ANZ Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank Danamon Indonesia Tbk
Lain-lain (masing-masing
dibawah USD50.000)
31 Desember/
December 31,
2013
US Dollar
The Bank of New York Mellon
Standard Chartered Bank
Deutsche Bank AG
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Central Asia Tbk
PT Bank ANZ Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank Danamon Indonesia Tbk
Others
(each below USD50,000)
37.898.089
14.198.022
5.306.262
28.991.161
6.413.020
11.138.836
1.096.438
130.487
5.897
-
166.249
1.058.062
12.519.217
6.114.835
39.083
58.922
58.674.278
66.460.302
64.725.655
72.165.906
Total
64.725.655
72.165.906
Total
Sub-total
Sub-total
66
6.
6.
7.
7.
67
7.
7.
8.
WESEL TAGIH
8.
NOTES RECEIVABLE
This account consists of:
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
254.026.670
Nilai tercatat
254.026.670
Carrying value
68
9.
9.
PIUTANG USAHA
Akun ini terdiri dari:
Pihak ketiga
Pelanggan luar negeri - Dolar AS
Dolar AS
Adani Global FZE,
Uni Emirat Arab
Tata Power Company Limited, India
San Miguel Corporation, Filipina
EPDC-Electric Power Dev. Co.
Gheco Melawan, Malaysia
Glencore International AG, Swiss
GN Power
CLP Power Hong Kong Ltd., Hong Kong
Nippon Steel & Sumitomo Metal
Corporation, Jepang
Mitsubishi Corporation, Jepang
Formosa Plastic Group, Taiwan
Guangzhou Yuehe Energy Co. Ltd.,
Cina
Candice Investments Pte. Ltd.,
Singapura
TNB Fuel Services Sdn Bhd, Malaysia
General Nice Resources (Hong Kong)
Ltd., Hong Kong
Lain-lain (masing-masing
dibawah USD5.000.000)
Sub-total
Pelanggan dalam negeri
Dolar AS
PT Jhonlin Group
PT Adimitra Mega Perkasa
PT Surya Mega Adiperkasa
PT Mahkotamas Duta Makmur
Lain-lain (masing-masing
dibawah USD5.000.000)
Sub-total
Rupiah
PT Perusahaan Listrik Negara
(Persero)
PT Indonesia Power
Lain-lain (masing-masing
dibawah USD5.000.000)
Sub-total
Total pelanggan dalam negeri
Total pihak ketiga
Dikurangi: Penyisihan penurunan nilai
Neto
TRADE RECEIVABLES
31 Desember/
December 31,
2013
Third parties
Overseas customers - US Dollar
30.401.193
17.139.627
9.612.832
8.085.032
7.465.441
7.288.596
5.415.602
4.781.952
31.400.784
20.406.308
12.641.406
2.674.976
7.267.929
4.272.536
-
5.732.169
31.023.362
8.259.647
7.278.555
7.002.713
6.871.902
6.763.548
27.353.582
37.792.746
121.816.393
185.116.045
185.393.643
13.772.412
8.585.025
5.816.649
171.318.825
13.764.957
5.816.649
4.232.718
6.037.984
217.800.447
196.938.415
Sub-total
39.421.652
25.706.899
30.728.573
23.144.678
1.937.863
Rupiah
PT Perusahaan Listrik Negara
(Persero)
PT Indonesia Power
Others (each below
USD5,000,000)
67.066.414
53.873.251
Sub-total
284.866.861
250.811.666
406.683.254
435.927.711
(6.629.537)
(5.929.932)
400.053.717
429.997.779
69
9.
9.
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Lancar
Lebih dari 90 hari
332.982.053
73.701.201
418.745.881
17.181.830
Total
Dikurangi: Penyisihan penurunan nilai
406.683.254
(6.629.537)
435.927.711
(5.929.932)
Neto
400.053.717
429.997.779
Current
Over 90 days due
Total
Less: Allowance for impairment loss
Net
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Saldo awal
Penyisihan selama tahun berjalan
5.929.932
699.605
5.929.932
-
Beginning balance
Provision during the year
Saldo akhir
6.629.537
5.929.932
Ending balance
31 Desember/
December 31,
2013
PT Mitratama Perkasa
Candice Investments Pte. Ltd., Singapura
Lain-lain (masing-masing dibawah
USD5.000.000)
26.747.394
18.626.286
27.542.485
13.421.737
20.914.480
15.333.275
Sub-total
Dikurangi: Penyisihan penurunan nilai
62.463.160
(1.134.018)
56.297.497
(1.134.018)
Neto
61.329.142
55.163.479
Net
5.901.955
957.559
67.231.097
56.121.038
Total
70
PT Mitratama Perkasa
Candice Investments Pte. Ltd., Singapore
Others (each below
USD5,000,000)
Sub-total
Less: Allowance for impairment loss
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Lancar
Lebih dari 90 hari
67.231.097
1.134.018
56.121.038
1.134.018
Total
Dikurangi: Penyisihan penurunan nilai
68.365.115
(1.134.018)
57.255.056
(1.134.018)
Neto
67.231.097
56.121.038
71
Current
Over 90 days due
Total
Less: Allowance for impairment loss
Net
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Saldo awal
Cadangan selama tahun berjalan
1.134.018
-
924.987
209.031
Beginning balance
Provision during the year
Saldo Akhir
1.134.018
1.134.018
Ending Balance
Berdasarkan penelaahan terhadap keadaan masingmasing piutang pada akhir tahun, manajemen
berkeyakinan bahwa penyisihan penurunan nilai adalah
cukup untuk menutup kemungkinan kerugian yang
timbul dari tidak tertagihnya piutang lain-lain.
11. PERSEDIAAN
11. INVENTORIES
31 Desember/
December 31,
2013
Batubara
Suku cadang dan bahan bakar
105.024.770
52.520.746
128.147.711
65.950.139
Coal
Spare parts and fuel supplies
Total
Dikurangi: Penyisihan persediaan
usang
157.545.516
194.097.850
Total
Less: Allowance for inventory
obsolescence
Neto
151.650.896
(5.894.620)
(6.381.678)
187.716.172
Net
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Saldo awal
Penambahan
Penyesuaian
6.381.678
91.720
(578.778)
6.067.145
314.533
-
Beginning balance
Addition
Saldo Akhir
5.894.620
6.381.678
Ending Balance
72
31 Desember/
December 31,
2013
Asuransi
Sewa
Lain-lain (masing-masing
dibawah (USD500.000)
2.315.311
75.393
3.886.294
141.322
11.403.091
1.217.042
Insurance
Rent
Others
(each below USD500,000)
Total
13.793.795
5.244.658
Total
a.
a.
73
74
31 Maret/March 31 , 2014
Penyesuaian/
Eliminasi/
Leap-Forward
Adjustment/
Resources Ltd.
Elimination
Aset
Piutang lain-lain
Aset tetap
Goodwill - neto
Aset lainnya
Total
5.558.250
37.314.653
10.302.937
50.813.690
271.809
-
5.558.250
37.586.462
10.302.937
50.813.690
Assets
Other receivables
Fixed assets
Goodwill - net
Other assets
103.989.530
271.809
104.261.339
Liabilitas
Utang lain-lain
Utang sewa pembiayaan
Utang pihak berelasi
Liabilitas lainnya
18.073.043
19.802.203
7.847.905
49.273.516
18.073.043
19.802.203
7.847.905
49.273.516
Liabilities
Other payables
Finance lease payables
Due to related parties
Other liabilities
94.996.667
94.996.667
8.992.863
271.809
9.264.672
31 Desember/December 31 , 2013
Penyesuaian/
Eliminasi/
Leap-Forward
Adjustment/
Resources Ltd.
Elimination
Aset
Piutang lain-lain
Aset tetap
Goodwill - neto
Aset lainnya
Total aset kelompok
lepasan
Liabilitas
Utang lain-lain
Utang sewa pembiayaan
Utang pihak berelasi
Liabilitas lainnya
Total
5.558.250
37.314.653
10.302.937
50.813.690
217.447
-
5.558.250
37.532.100
10.302.937
50.813.690
Assets
Other receivables
Fixed assets
Goodwill - net
Other assets
103.989.530
217.447
104.206.977
18.073.043
19.802.203
49.135.305
44.469.888
(41.287.400)
-
18.073.043
19.802.203
7.847.905
44.469.888
Liabilities
Other payables
Finance lease payables
Due to related parties
Other liabilities
131.480.439
(41.287.400)
90.193.039
(27.490.909)
41.504.847
14.013.938
75
31 Desember/
December 31,
2013
Uang muka
Jaminan
20.140.105
3.581.457
30.715.893
10.837.819
Advances
Deposits
Total
23.721.562
41.553.712
Total
24,00
39,29
30,00
30,00
Total
Nilai
Penyertaan
Awal/
Carrying Value
at Beginning
Balance
Perubahan Selama
Changes During
Bagian Rugi/
Equity in Net
Loss
Nilai
Penyertaan
Akhir/
Carrying Value
at Ending
Balance
1.009.961.865
180.445.622
27.574
27.574
(5.002.596)
(397.697)
-
1.004.959.269
180.047.925
27.574
27.574
Equity method
PT Newmont Nusa Tenggara
PT Darma Henwa Tbk
PT Visi Multi Artha
PT Artha Widya Persada
1.190.462.635
(5.400.293)
1.185.062.342
Total
24,00
39,29
30,00
30,00
Nilai
Penyertaan
Awal/
Carrying Value
at Beginning
Balance
Perubahan Selama
Changes During the
Bagian
Laba (Rugi)/
Equity in Net
(Loss)
Nilai
Penyertaan
Akhir/
Carrying Value
at Ending
Balance
1.029.972.245
200.775.912
27.574
27.574
(20.010.380)
(20.330.290)
-
1.009.961.865
180.445.622
27.574
27.574
Equity method
PT Newmont Nusa Tenggara
PT Darma Henwa Tbk
PT Visi Multi Artha
PT Artha Widya Persada
1.230.803.305
(40.340.670)
1.190.462.635
Total
76
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
(828.961)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
(4.173.635)
(4.173.635)
Neto
(5.002.596)
(3.779.735)
Net
393.900
Penambahan/
Additions
Pengurangan/
Disposals
Reklasifikasi/
Reclassifications
Saldo
31 Maret/
Balance as of
March 31,
2014
Selisih Kurs/
Translation
Adjustments
Harga perolehan
Pemilikan langsung
Mesin dan peralatan
Peralatan dan perabotan kantor
Kendaraan
Aset dalam penyelesaian
Properti pertambangan
1.309.796.067
270.963.958
6.412.981
233.811.866
1.127.472.656
3.619.215
2.042.159
13.171.988
2.067.499
198.805.277
55.242.819
7.912.141
15.723.160
20.997.432
(7.128.938)
-
4.978
435
787.090
-
1.135.612.415
210.634.795
6.412.981
239.858.803
1.113.816.995
Sub-total
2.948.457.528
20.900.861
277.683.397
13.868.494
792.503
2.706.335.989
Sub-total
225.181.380
708.387
Indirect ownership
Leased assets
Machinery and equipment
Vehicles
299.179.763
708.387
4.775.498
-
64.905.387
-
(13.868.494)
(13.868.494)
299.888.150
4.775.498
64.905.387
3.248.345.678
25.676.359
342.588.784
Acquisition cost
Direct ownership
Machinery and equipment
Office furniture and fixtures
Vehicles
Construction-in-progress
Mining properties
225.889.767
Sub-total
792.503
2.932.225.756
984.614.611
165.874.643
6.322.716
282.781.305
14.064.554
3.798.302
51.901
4.490.294
144.480.958
32.664.401
8.970.523
13.957.323
(6.930.832)
-
1.008
5.380
-
868.155.530
130.078.720
6.379.997
278.301.076
Accumulated depreciation
Direct ownership
Machinery and equipment
Office furniture and fixtures
Vehicles
Mining Properties
1.439.593.275
22.405.051
186.115.882
7.026.491
6.388
1.282.915.323
Sub-total
88.529.750
362.613
Indirect ownership
Leased assets
Machinery and equipment
Vehicles
103.704.047
362.613
14.655.119
-
22.802.925
-
(7.026.491)
(7.026.491)
104.066.660
14.655.119
22.802.925
1.543.659.935
37.060.170
208.918.807
Nilai Buku
1.704.685.743
77
88.892.363
Sub-total
6.388
1.371.807.686
1.560.418.070
Carrying Value
Saldo
1 Januari/
Balance as of
January 1,
2013
Penambahan/
Additions
Pengurangan/
Disposals
Reklasifikasi/
Reclassifications
Saldo
31 Desember/
Balance as of
December 31,
2013
Selisih Kurs/
Translation
Adjustments
Harga perolehan
Pemilikan langsung
Mesin dan peralatan
Peralatan dan perabotan kantor
Kendaraan
Aset dalam penyelesaian
Properti pertambangan
1.180.700.408
235.143.721
7.524.190
236.859.533
1.078.805.525
18.302.998
30.541.364
37.195
25.130.144
50.814.689
24.998.447
1.249.868
1.148.404
2.147.558
135.808.832
6.801.637
(25.133.687)
-
(17.724)
(272.896)
(3.044.124)
-
1.309.796.067
270.963.958
6.412.981
233.811.866
1.127.472.656
Sub-total
2.739.033.377
124.826.390
29.544.277
117.476.782
(3.334.744)
2.948.457.528
Sub-total
299.179.763
708.387
Indirect ownership
Leased assets
Machinery and equipment
Vehicles
348.927.678
813.350
67.728.867
71.622
176.585
(117.476.782)
(117.476.782)
349.741.028
67.800.489
176.585
3.088.774.405
192.626.879
29.720.862
(3.334.744)
Acquisition cost
Direct ownership
Machinery and equipment
Office furniture and fixtures
Vehicles
Construction-in-progress
Mining properties
299.888.150
Sub-total
3.248.345.678
874.645.693
148.072.437
6.201.536
214.095.084
63.167.663
18.772.111
256.292
70.492.515
18.900.336
663.120
89.381
1.806.294
65.718.396
(308.908)
-
(16.805)
2.123
(45.731)
-
984.614.611
165.874.643
6.322.716
282.781.305
Accumulated depreciation
Direct ownership
Machinery and equipment
Office furniture and fixtures
Vehicles
Mining Properties
1.243.014.750
152.688.581
21.459.131
65.409.488
(60.413)
1.439.593.275
Sub-total
103.704.047
362.613
Indirect ownership
Leased assets
Machinery and equipment
Vehicles
92.699.756
349.873
76.413.779
116.792
104.052
(65.409.488)
(65.409.488)
93.049.629
76.530.571
104.052
1.336.064.379
229.219.152
21.563.183
Nilai Buku
1.752.710.026
(60.413)
104.066.660
Sub-total
1.543.659.935
1.704.685.743
Carrying Value
78
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
36.918.662
7.216.282
56.434.589
10.148.557
Sub-total
Biaya pinjaman yang dikapitalisasi
Penyesuaian
Reklasifikasi
Neto
44.134.944
330.664
(7.105.400)
(300.038)
37.060.170
66.583.146
331.622
(295.478)
66.619.290
For the years ended March 31, 2014 and December 31,
2013, depreciation expenses for fixed assets of FBS
were reclassified to Disposal groups classified as held
for sale (Note 13).
79
Persentase
Penyelesaian/
Percentage of
Completion
Akumulasi Biaya/
Accumulated
Costs
5%-99%
10%-99%
170.036.111
69.822.692
tidak terdapat
aset
dalam
31 Desember/
December 31,
2013
74.858.445
90.169.956
Cost
PT Dairi Prima Mineral
Dairi
PT Pendopo Energi Batubara
Sumatera
PT Arutmin Indonesia
Satui
Senakin
Asam Asam
Batulicin
Kintap
PT Kaltim Prima Coal
Sangatta
1.113.816.995
1.127.472.655
Total costs
416.234.550
414.806.194
161.765.498
161.580.970
187.185.407
153.153.394
106.936.752
6.950.069
6.732.880
187.184.636
153.153.394
106.936.754
6.950.069
6.690.682
282.781.305
4.490.294
(8.970.523)
214.095.084
70.492.515
(1.806.294)
278.301.076
282.781.305
835.515.919
844.691.351
31 Maret/
March 31,
2014
Harga perolehan
Akumulasi penyusutan
31 Maret/
March 31,
2014
2013-2014
2013
Construction-in-progress
that Have Not Been
Completed at
Reporting Date
Harga perolehan
PT Dairi Prima Mineral
Dairi
PT Pendopo Energi Batubara
Sumatera
PT Arutmin Indonesia
Satui
Senakin
Asam Asam
Batulicin
Kintap
PT Kaltim Prima Coal
Sangatta
Estimasi Tanggal
Penyelesaian/
Estimated
Completion Date
31 Desember/
December 31,
2013
228.062.703
(228.062.703)
80
284.795.791
(284.795.791)
Acquisition cost
Accumulated depreciation
Lokasi/Location
Block-I Tombolilato,
Block-II Molotabu
Poboya
Mafa Cost, Kakata, Liberia
Block-R2
Block-13
Banyuasin
Ogan Komering Ulu
Banyuasin
Ogan Komering Ulu
Banyuasin
Ogan Komering Ulu
Ogan Komering Ulu
Lahat
Sangata
Total
Saldo Awal/
Beginning
Balance
Akuisisi/
Acquisition
Penambahan/
Additions
Saldo Akhir/
Ending
Balance
Pengurangan/
Disposal
44.243.977
2.459.534
46.703.511
14.380.166
165.662.526
203.797.000
30.756.052
2.353.409
30.834.292
30.834.292
34.977.476
62.913.711
81.991.415
53.274.191
-
231.468.137
313.095
915.565
1.444.384
-
14.693.261
166.578.091
205.241.384
30.756.052
2.353.409
30.834.292
30.834.292
34.977.476
62.913.711
81.991.415
53.274.191
231.468.137
756.018.507
231.468.137
5.132.578
992.619.222
31 Desember/December 31 , 2013
Lokasi/Location
Saldo Awal/
Beginning
Balance
Akuisisi/
Acquisition
Penambahan/
Additions
Saldo Akhir/
Ending
Balance
Pengurangan/
Disposal
PT Gorontalo Minerals
Block-I Tombolilato,
Block-II Molotabu
34.945.524
9.298.453
44.243.977
Poboya
Mafa Cost, Kakata, Liberia
Block-R2
Block-13
Banyuasin
Ogan Komering Ulu
10.841.444
18.265.102
165.026.566
201.982.773
-
30.756.052
2.353.409
3.538.722
635.960
1.814.227
-
18.265.102
-
14.380.166
165.662.526
203.797.000
30.756.052
2.353.409
Banyuasin
30.834.292
30.834.292
30.834.292
30.834.292
Banyuasin
34.977.476
34.977.476
62.913.711
62.913.711
81.991.415
81.991.415
Lahat
53.274.191
53.274.191
431.061.409
327.934.838
15.287.362
18.265.102
756.018.507
81
17. EXPLORATION
(Continued)
ANDEVALUATION
ASSETS
82
14,42
8,13
8,72
8,09
12,95
7,04
3,16
12,53
8,30
11,06
7,41
10,14
7,26
6,89
83
12,53
8,30
11,06
7,41
10,14
7,26
6,89
19. GOODWILL
19. GOODWILL
Penambahan/
Additions
Saldo
31 Maret/
Balance as of
March 31,
2014
Reklasifikasi/
Reclassification
Harga
Akumulasi amortisasi
458.365.358
150.088.242
458.365.358
150.088.242
Cost
Accumulated amortization
Nilai Tercatat
308.277.116
308.277.116
Carrying Value
Saldo
1 Januari/
Balance as of
January 1,
2013
Penambahan/
Additions
Reklasifikasi/
Reclassification
Saldo
31 Desember/
Balance as of
December 31,
2013
Harga
Akumulasi amortisasi
469.658.065
150.088.242
(11.292.707)
-
458.365.358
150.088.242
Cost
Accumulated amortization
Nilai Tercatat
319.569.823
(11.292.707)
308.277.116
Carrying Value
Notes
Pihak ketiga - Dolar AS
PT Bukit Mutiara
(setelah dikurangi premi yang
belum diamortisasi sebesar
USD70.675.568 pada
tanggal 31 Maret 2014 dan
USD 76.608.205 pada tanggal
31 Desember 2013
Candice Investments Pte. Ltd.
Total
31 Desember/
December 31,
2013
Third parties - US Dollar
50v
Sub-total
Pihak berelasi - Dolar AS (Catatan 45h)
PT Citra Kusuma Perdana
31 Maret/
March 31,
2014
50w
370.703.373
67.032.714
358.418.198
66.699.724
PT Bukit Mutiara
(net of unamortized premium of
USD 70,675,568 as of
March 31, 2014 and
USD76,608,205
as of December 31, 2013
Candice Investments Pte. Ltd.
437.736.087
425.117.922
Sub-total
14.384.360
15.894.016
452.120.447
441.011.938
Total
84
Saldo
pinjaman
merupakan
biaya
perolehan
diamortisasi dari fasilitas pinjaman tersebut di atas dan
termasuk piutang atas tagihan biaya arranger dan
pemasaran.
Pihak ketiga
Biaya proyek pengembangan usaha
Uang muka dan jaminan
Biaya rehabilitasi untuk masa depan
dari kontraktor
Jaminan DHPB
Lisensi
Lain-lain (masing-masing
di bawah USD5.000.000)
Sub-total
31 Desember/
December 31,
2013
127.750.000
34.143.943
127.750.000
37.211.932
25.881.327
12.451.055
9.975.112
25.881.327
13.741.898
9.975.112
9.460.094
4.503.954
Third parties
Business development project costs
Advances and deposits
Recoverable from contractors for future
rehabilitation costs
DHPB deposit
License
Others (each below
USD5,000,000)
219.661.531
219.064.223
Sub-total
Pihak berelasi
Aset keuangan tersedia untuk dijual
dijual (Catatan 45c)
Piutang karyawan - bagian
jangka panjang (Catatan 45a)
2.671.629
2.671.629
1.686.333
2.602.499
Related parties
Available-for-sale financial assets
financial assets (Note 45c)
Employee receivables non-current portion (Note 45a)
Sub-total
4.357.962
5.274.128
Sub-total
224.019.493
224.338.351
Total
Total
85
86
Catatan/
Notes
Pihak ketiga - Dolar AS
Fasilitas Credit Suisse 2012
Fasilitas Castleford Investment
Holdings Ltd. 2013
Saldo Pinjaman
setelah Dikurangi
Biaya Keuangan
yang Belum
Diamortisasi/
Loan Balance,
Net of
Unamortized
Financing Cost
Biaya Keuangan
yang Belum
Diamortisasi/
Unamortized
Financing cost
Pokok/
Principal
22a
116.560.775
116.560.775
22b
109.133.331
109.133.331
225.694.106
225.694.106
Total
Total
31 Desember/December 31 , 2013
Catatan/
Notes
Pokok/
Principal
Saldo Pinjaman
setelah Dikurangi
Biaya Keuangan
yang Belum
Diamortisasi/
Loan Balance,
Net of
Unamortized
Financing Cost
Biaya Keuangan
yang Belum
Diamortisasi/
Unamortized
Financing cost
22a
116.560.775
116.560.775
22b
79.333.332
79.333.332
Castleford Investment
Holdings Ltd. Facility 2013
195.894.107
195.894.107
Total
Total
87
a.
b.
Hasil dari pinjaman ini setelah dikurangi (i) biayabiaya transaksi; dan (ii) alokasi pembayaran
minimum atau cadangan pembayaran utang, dapat
digunakan oleh BRMS untuk pendanaan, sesuai
dengan perjanjian pinjaman antara BRMS dan
PT Dairi Prima Mineral (Dairi), aktivitas bisnis Dairi
yang meliputi aktivitas bisnis normal termasuk, dan
tidak terbatas pada, utang usaha dan utang lainnya
Dairi serta pengeluaran Dairi sehubungan dengan
pengembangan Area Tambang Dairi.
88
Pihak ketiga
Dolar AS
PT Bukit Makmur Mandiri Utama
PT Pama Persada Nusantara
PT Liebherr Indonesia Perkasa
PT United Tractors Tbk
PT Hexindo Adiperkasa Tbk
PT Kaltim Nitrate Indonesia
Mitsui & Co. Ltd., Jepang
PT Nusa Tambang Pratama
Trust Energy Resources PTE LTD
Lain-lain (masing-masing
dibawah USD5.000.000)
Sub-total
Rupiah
PT Putra Perkasa Abadi
Lain-lain (masing-masing
dibawah USD5.000.000)
Sub-total
Dolar Australia
Lain-lain (masing-masing
dibawah USD5.000.000)
Pound Sterling Inggris
Lain-lain (masing-masing
dibawah USD5.000.000)
Euro
Lain-lain (masing-masing
dibawah USD5.000.000)
Total pihak ketiga
31 Desember/
December 31,
2013
13.220.244
9.903.395
7.865.274
6.630.857
5.205.446
2.802.368
2.470.658
-
16.217.532
16.164.701
10.254.207
5.635.811
6.793.322
7.020.817
5.165.959
12.220.798
5.480.089
70.727.526
71.467.599
118.825.768
156.420.835
6.466.111
7.532.679
4.785.957
7.962.248
11.252.068
15.494.927
Third parties
US Dollar
PT Bukit Makmur Mandiri Utama
PT Pama Persada Nusantara
PT Liebherr Indonesia Perkasa
PT United Tractors Tbk
PT Hexindo Adiperkasa Tbk
PT Kaltim Nitrate Indonesia
Mitsui & Co. Ltd., Japan
PT Nusa Tambang Pratama
Trust Energy Resources PTE LTD
Others (each below
USD5,000,000)
Sub-total
Rupiah
PT Putra Perkasa Abadi
Others (each below
USD5,000,000)
Sub-total
263.600
Australian Dollar
Others (each below
USD5,000,000)
890.773
UK Pound Sterling
Others (each below
USD5,000,000)
593.025
Euro
Others (each below
USD5,000,000)
130.077.836
173.663.160
89
31 Desember/
December 31,
2013
36.209.159
13.644.312
19.975.663
58.378.538
17.535.382
-
69.829.134
75.913.920
Sub-total
69.829.134
75.913.920
199.906.970
249.577.080
Total
31 Desember/
December 31,
2013
78.097.993
74.850.050
29.968.562
16.990.365
148.569.059
26.908.214
30.260.458
43.839.349
Current
31 to 60 days due
61 to 90 days due
Over 90 days due
199.906.970
249.577.080
Total
Pihak ketiga
Dolar AS
PT Thiess Contractor Indonesia
(Catatan 51p)
Bank ICICI Limited
PT Kutai Timur Sejahtera
Khopoli Investments Limited,
Mauritius
Lain-lain (masing-masing dibawah
USD5.000.000)
Total
Total
31 Maret/
March 31,
2014
Lancar
31 sampai dengan 60 hari
61 sampai dengan 90 hari
Lebih dari 90 hari
31 Desember/
December 31,
2013
27.265.000
19.082.631
19.696.478
56.647.574
21.968.679
15.066.495
5.250.000
7.416.666
124.741.307
46.078.665
Third parties
US Dollar
PT Thiess Contractor Indonesia
(Note 51p)
ICICI Bank Limited
PT Kutai Timur Sejahtera
Khopoli Investments Limited,
Mauritius
Others (each below
USD5,000,000)
196.035.416
147.178.079
Total
90
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
506.863.421
372.121.851
654.250.177
357.778.197
Total
878.985.272
1.012.028.374
Total
31 Desember/
December 31,
2013
265.896.518
80.607.997
9.161.654
7.574.927
1.600.780
78.078.640
244.414.249
125.115.839
12.275.973
8.448.018
1.637.024
27.860.789
Total
442.920.516
419.751.892
Total
91
Jenis
Mesin
Mesin
Mesin
Mesin
Mesin
Mesin
Mesin
Mesin
Mesin
Mesin
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Category
Lessors
Machinery
Machinery
Machinery
Machinery
Machinery
Machinery
Machinery
Machinery
Machinery
Machinery
53.218.100
35.753.473
21.156.628
22.740.501
4.087.869
4.301.526
1.038.415
1.001.931
-
67.886.067
47.991.534
29.744.683
27.069.195
6.402.945
6.292.320
1.492.050
1.351.562
46.784
11.248
Total
Dikurangi: Bagian jangka pendek
143.298.443
41.675.562
188.288.388
53.491.476
Total
Less: Current portion
101.622.881
134.796.912
Non-current Portion
Pembayaran
Minimum/
Minimum
Payments
Nilai Kini
Neto/
Net Present
Value
Pembayaran
Minimum/
Minimum
Payments
Nilai Kini
Neto/
Net Present
Value
47.364.546
41.675.562
61.615.164
53.491.476
109.843.241
101.622.881
145.554.406
134.796.912
157.207.787
207.169.570
(13.909.344)
(18.881.182)
143.298.443
41.675.562
143.298.443
41.675.562
188.288.388
53.491.476
188.288.388
53.491.476
101.622.881
101.622.881
134.796.912
134.796.912
Non-current Portion
92
31 Desember/
December 31,
2013
216.615.008
207.029.360
25.641.118
7.281.063
30.389.750
(4.099.135)
(20.804.102)
194.155.818
9.813.873
216.615.008
11.233.325
184.341.945
205.381.683
Non-current portion
Penambahan
(Pemulihan) - neto/
Additions
(Reversal) - net
Pengurangan/
Deductions
Penyesuaian/
Adjustment
Saldo Akhir/
Ending
Balance
29.373.890
26.244.471
12.135.717
6.982.057
13.999.179
1.007.168
7.824.476
1.019.654
2.550.219
535.461
1.510.005
1.641.421
1.590.872
346.523
-
27.732.469
24.653.599
13.155.371
9.532.276
13.652.656
1.542.629
9.334.481
119.048.050
5.652.776
4.507.370
25.641.119
94.552.337
Total
216.615.008
11.268.115
8.086.186
25.641.119
194.155.818
Total
93
Perusahaan
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat mortalitas
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
8,6%
10%
Tabel Mortalitas
Indonesia 2011
(TMI '11)/
Indonesian Mortality
Table 2011 (TMI '11)
8,6%
10%
Tabel Mortalitas
Indonesia 2011
(TMI '11)/
Indonesian Mortality
Table 2011 (TMI '11)
8,7%
8%
6,2%
8%
9%
Tabel Mortalitas
Indonesia 2011
(TMI '11)/
Indonesian Mortality
Table 2011 (TMI '11)
7%
Tabel Mortalitas
Indonesia 2011
(TMI '11)/
Indonesian Mortality
Table 2011 (TMI '11)
94
The Company
Discount rate
Salary growth rate
Mortality rate
PT Arutmin Indonesia
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat mortalitas
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
8,4%
8,4%
Tabel Mortalitas
Indonesia 2011
(TMI '11)/
Indonesian Mortality
Table 2011 (TMI '11)
8,8%
8,8%
Tabel Mortalitas
Indonesia 2011
(TMI '11)/
Indonesian Mortality
Table 2011 (TMI '11)
8,9%
5%
Tabel Mortalitas
Indonesia 3/
Indonesian Mortality
Table 3
55 tahun/
55 years old
10% dari Tabel
Mortalitas/10% of
Mortality Table
15% sampai dengan
usia 45 tahun, kemudian
menurun secara linier
sampai 0% pada usia 55
tahun/
15% up to age 45 then
decreasing lineraly to
0% at age 55
95
PT Arutmin Indonesia
Discount rate
Salary growth rate
Mortality rate
Resignation rate
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
9%
9%
10%
10%
Tabel Mortalitas
Tabel Mortalitas
Indonesia 2011
Indonesia 2011
(TMI '11)/
(TMI '11)/
Indonesian Mortality
Indonesian Mortality
Table 2011 (TMI '11)
Table 2011 (TMI '11)
55-56 tahun/55-56 years old
10% dari Tabel Mortalitas/
10% from Mortality Table
10% sampai dengan
usia 30 tahun, kemudian menurun
secara linier sampai 0% pada
usia 52 tahun/
10% up to ages 30,
then decreasing linearly to
0% at age 52
22 Januari/January 22, 2014
PT Sentra Jasa Aktuaria
setiap tahun/annually
nihil/nil
31 Maret/
March 31,
2014
Nilai kini liabilitas
imbalan pasti
Nilai wajar aset program
31 Desember/
December 31,
2013
83.026.449
(35.403.229)
88.793.761
(39.803.677)
47.623.220
(14.766.479)
48.990.084
(11.647.779)
(3.587.207)
(4.345.241)
29.269.534
32.997.064
96
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Saldo awal
Provisi pada tahun berjalan
Kontribusi pekerja
Realisasi pembayaran imbalan
Selisih kurs
Pengurangan
32.997.064
3.078.721
(1.058.800)
(489.053)
(881.980)
(4.376.418)
34.989.405
13.512.392
(5.917.263)
(1.957.794)
(7.629.676)
-
Saldo Akhir
29.269.534
32.997.064
Beginning balance
Provision during the year
Employer contribution
Actual benefits payment
Effect of foreign exchange
Deduction
Ending Balance
31 Maret/
March 31,
2014
Nilai kini liabilitas imbalan pasti
pada awal tahun
Biaya jasa kini
Biaya bunga
Kerugian (keuntungan) aktuarial
Imbalan yang dibayar
Selisih kurs
Pengurangan
Nilai Kini Liabilitas Imbalan Pasti
Pada Akhir Tahun
31 Desember/
December 31,
2013
88.793.761
1.247.437
1.453.631
5.498.830
(394.036)
4.336.006
(17.909.180)
118.467.491
8.395.797
7.368.701
(23.559.693)
(1.957.794)
(19.920.741)
-
83.026.449
88.793.761
97
31 Maret/
March 31,
2014
Nilai wajar aset program
pada awal tahun
Selisih kurs
Hasil yang diharapkan dari
aset program
Keuntungan (kerugian) aktuarial
Kontribusi pekerja
Pengurangan
Imbalan yang dibayar
Nilai Wajar Aset Program
Pada Akhir Tahun
31 Desember/
December 31,
2013
39.803.677
2.246.315
46.054.535
(9.817.613)
791.814
356.792
1.058.800
(8.573.098)
(281.071)
3.354.993
(4.548.610)
5.917.263
(1.156.891)
35.403.229
39.803.677
31 Maret/
March 31,
2014
Obligasi pemerintah
Efek pemerintah
Deposito berjangka
Reksadana
Saham Indonesia yang tercatat di
Bursa Efek Indonesia
Deposito on-call
65,78%
23,01%
5,70%
3,28%
67,07%
23,98%
3,81%
3,10%
1,56%
0,64%
1,56%
0,48%
Government bonds
Government securities
Term deposits
Mutual fund
Indonesian shares listed in
Indonesia Stock Exchange
On-call deposits
Total
99,98%
100,00%
Total
31 Maret/
March 31,
2014
Beban jasa kini
Beban bunga
Hasil yang diharapkan atas aset program
Amortisasi atas beban jasa lalu
yang belum menjadi hak
Efek kurtailmen atau penyelesaian
Pembebanan atas beban jasa lalu
Kerugian aktuarial neto yang diakui
31 Desember/
December 31,
2013
2.583.039
1.807.392
(791.814)
8.395.797
7.368.701
(3.354.993)
64.961
(1.043.647)
266.797
191.991
395.436
(1.022.937)
261.504
1.468.884
3.078.719
13.512.392
1.148.606
(1.193.617)
98
31 Desember/
December 31,
2013
31 Desember/
December 31,
2011
31 Desember/
December 31,
2010
83.026.449
(35.403.229)
88.793.761
(39.803.677)
118.467.489
(46.054.535)
101.101.440
(35.234.380)
68.343.642
(27.481.666)
47.623.220
48.990.084
72.412.954
65.867.060
40.861.976
(17.746.439)
(2.216.429)
(3.888.937)
17.982.554
(4.548.610)
5.760.217
2.974.365
(2.469.837)
432.459
325.140
Catatan/
Notes
Pokok/
Principal
Pihak ketiga
Dolar AS
Fasilitas Country Forest Limited 2009
Guaranteed Senior Secured Note II
Fasilitas China Development Bank
Fasilitas Credit Suisse 2010 - 1
Guaranteed Senior Secured Notes
Fasilitas Axis Bank Limited 2011
Fasilitas Credit Suisse 2010 - 2
Fasilitas UBS AG 2012 - 1
Fasilitas Deutsche Bank 2011
Fasilitas Pinjaman RBI
Fasilitas Credit Suisse
30a
30b
30l
30g
30c
30d
30e
30n
30j
30p
30q
687.358.810
700.000.000
600.000.000
333.031.787
300.000.000
140.000.000
117.500.000
54.000.000
62.505.000
80.689.655
114.310.344
Rupiah
Fasilitas Bank Mualamat
Fasilitas Bank Bukopin
30m
30k
858.358
476.093
Premi Penebusan
yang Masih Harus
Dibayar/
Accrued
Redemption
Premium
Saldo Pinjaman
setelah Dikurangi
Biaya Keuangan
yang Belum
Diamortisasi
Ditambah
Premi Penebusan
yang Masih Harus
Dibayar/
Loan Balance,
Net of
Unamortized
Financing Cost
Plus Accrued
Redemption
Premium
679.911.091
684.853.915
599.045.229
333.031.787
297.496.368
135.368.066
117.500.000
53.921.588
62.505.000
80.689.655
114.310.344
249.664.647
-
929.575.738
684.853.915
599.045.229
333.031.787
297.496.368
135.368.066
117.500.000
53.921.588
62.505.000
80.689.655
114.310.344
Third parties
US Dollar
Country Forest Limited Facility 2009
Guaranteed Senior Secured Note II
China Development Bank Facility
Credit Suisse Facility 2010 - 1
Guaranteed Senior Secured Notes
Axis Bank Limited Facility 2011
Credit Suisse Facility 2010 - 2
UBS AG Facility 2012 - 1
Deutsche Bank 2011 Facility
RBI Loan Facility
Credit Suisse Facility
858.358
476.093
858.358
476.093
Rupiah
Bank Mualamat Facility
Bank Bukopin Facility
Saldo Pinjaman
setelah Dikurangi
Biaya Keuangan
yang Belum
Diamortisasi/
Loan Balance,
Net of
Unamortized
Financing Cost
Biaya Keuangan
yang Belum
Diamortisasi/
Unamortized
Financing cost
(7.447.719)
(15.146.085)
(954.771)
(2.503.632)
(4.631.934)
(78.412)
-
Total
Dikurangi: Bagian jangka pendek
3.190.730.047
1.572.591.481
(30.762.553)
(10.178.620)
3.159.967.494
1.562.412.861
249.664.647
249.664.647
3.409.632.141
1.812.077.508
Total
Less: Current portion
1.618.138.566
(20.583.933)
1.597.554.633
1.597.554.633
Non-current Portion
99
Catatan/
Notes
Pokok/
Principal
Saldo Pinjaman
setelah Dikurangi
Biaya Keuangan
yang Belum
Diamortisasi/
Loan Balance,
Net of
Unamortized
Financing Cost
Biaya Keuangan
yang Belum
Diamortisasi/
Unamortized
Financing cost
Premi Penebusan
yang Masih Harus
Dibayar/
Accrued
Redemption
Premium
Saldo Pinjaman
setelah Dikurangi
Biaya Keuangan
yang Belum
Diamortisasi
Ditambah
Premi Penebusan
yang Masih Harus
Dibayar/
Loan Balance,
Net of
Unamortized
Financing Cost
Plus Accrued
Redemption
Premium
Pihak ketiga
Dolar AS
Fasilitas Country Forest Limited 2009
Guaranteed Senior Secured Note II
Fasilitas China Development Bank
Fasilitas Credit Suisse 2010 - 1
Guaranteed Senior Secured Notes
30a
30b
30l
30g
30c
1.300.000.000
700.000.000
600.000.000
333.031.787
300.000.000
(9.224.492)
(15.718.723)
(1.574.835)
(2.610.241)
1.290.775.508
684.281.277
598.425.165
333.031.787
297.389.759
434.852.158
-
1.725.627.666
684.281.277
598.425.165
333.031.787
297.389.759
Third parties
US Dollar
Country Forest Limited Facility 2009
Guaranteed Senior Secured Note II
China Development Bank Facility
Credit Suisse Facility 2010 - 1
Guaranteed Senior Secured Notes
30d
30e
30n
30j
145.000.000
125.000.000
62.505.000
60.000.000
(5.185.346)
(266.720)
139.814.654
125.000.000
62.505.000
59.733.280
139.814.654
125.000.000
62.505.000
59.733.280
30i
3.333.559
3.333.559
3.333.559
30m
30k
886.781
485.433
886.781
485.433
886.781
485.433
Rupiah
Bank Mualamat Facility
Bank Bukopin Facility
Rupiah
Fasilitas Bank Mualamat
Fasilitas Bank Bukopin
Total
Dikurangi: Bagian jangka pendek
3.630.242.560
1.576.842.671
(34.580.357)
(13.317.178)
3.595.662.203
1.563.525.493
434.852.158
434.852.158
4.030.514.361
1.998.377.651
Total
Less: Current portion
2.053.399.889
(21.263.179)
2.032.136.710
2.032.136.710
Non-current Portion
Rincian
pembayaran
yang
dilakukan
pada
tahun berjalan untuk masing-masing fasilitas pinjaman
adalah sebagai berikut:
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
Pihak ketiga
Dolar AS
Fasilitas Country Forest Limited 2009
Fasilitas Credit Suisse 2010 - 2
Fasilitas Deutsche Bank 2011
Fasilitas Axis Bank Limited 2011
Fasilitas Pinjaman Nomura
Fasilitas UBS AG 2012 - 1
Rupiah
Fasilitas Bank Mualamat
Fasilitas Bank Bukopin
Total
31 Desember/
December 31,
2013
(Duabelas bulan/
Twelve months)
612.641.190
7.500.000
6.000.000
5.000.000
3.333.559
-
25.000.000
72.000.000
30.000.000
11.118.554
12.495.000
Third parties
US Dollar
Country Forest Limited Facility 2009
Credit Suisse Facility 2010 - 2
Deutsche Bank 2011 Facility
Axis Bank Limited Facility 2011
Nomura Loan Facility
UBS AG Facility 2012 - 1
86.768
41.588
364.051
175.001
Rupiah
Bank Mualamat Facility
Bank Bukopin Facility
634.603.105
151.152.606
Total
100
a.
a.
i.
i.
ii.
iii.
ii.
iii.
101
i.
i.
102
ii.
iii.
iv.
v.
vi.
vii.
viii.
ii.
iii.
103
b.
b.
104
c.
c.
105
106
e.
d.
e.
107
f.
f.
108
g.
g.
penjaminan
saham-saham
MDB
atas
kepemilikan sahamnya di PT Newmont Nusa
Tenggara (NNT), entitas asosiasi, dan surat
kuasa untuk menjual saham;
penyerahan (assignment) atau kuasa atas
jaminan (yaitu antara lain, hipotek, jaminan,
hak gadai, tanggungan); dan
109
110
h.
h.
111
i.
i.
Pada
tanggal
4
Januari
2012,
BRJ
menandatangani perubahan perjanjian fasilitas
pinjaman dari USD21 juta menjadi USD27 juta.
112
j.
j.
k.
l.
a)
a)
b)
b)
113
c)
d)
e)
c)
d)
e)
114
n.
Persyaratan
dari
fasilitas
kredit
meliputi
pembatasan yang membatasi Perusahaan dan
beberapa Entitas Anaknya dalam bertindak,
diantaranya, untuk membuat atau mengizinkan
untuk meraih setiap kepentingan penjaminan selain
yang dibuat berdasarkan Common Security and
Intercreditor Agreement, menjual, mengalihkan
atau melepaskan aset dan setiap piutangnya
dengan syarat recourse, memperbaharui CDA
dengan cara yang akan memiliki dampak material
dan yang tidak menguntungkan terhadap
persyaratan yang ada. Sebagai tambahan,
Perusahaan harus memenuhi beberapa rasio
keuangan.
115
o.
o.
116
p.
p.
q.
Diskonto
Obligasi yang
Belum
Diamortisasi/
Unamortized
Bond Discount
Pokok/
Principal
Pihak ketiga - Dolar AS
Obligasi Konversi yang Dijamin
375.000.000
375.000.000
Jangka Panjang
(1.863.250)
(1.863.250)
117
Saldo Obligasi
setelah
Dikurangi
Diskonto
Obligasi
yang Belum
Diamortisasi/
Bond Balance,
Net of
Unamortized
Bond Discount
373.136.750
373.136.750
-
375.000.000
(3.164.591)
371.835.409
375.000.000
(3.164.591)
371.835.409
Jangka Panjang
118
32. DERIVATIF
32. DERIVATIVES
Aset derivatif
Perjanjian Equity Swap 1
Nilai Nosional/
Premium/
Notional Amount/
Premium
Catatan/
Notes
Tanggal/
Date
32b
5 Agustus 2009/
August 5, 2009
115.000.000
Total
a.
a.
b.
10.421.625
10.891.082
10.421.625
10.891.082
Total
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
1 tahun/year
50%
25,41%
1 tahun/year
50%
25,41%
0,13%
0,40%
0,13%
0,40%
b.
119
c.
c.
d.
d.
e.
e.
120
Transaksi Swap
f.
Swap Transaction
BRJ has entered into a swap agreement with
Nomura that economically hedges its
exposures to fluctuation in coal prices, with a
swap notional quantity of 20,000 metric tonnes
of coal sales of KPC, based on different swap
levels ranging from USD97 to USD102.25.
BRJ determines mark-to-market prices using
the average forward price for quotational
quarterly periods after statement of financial
position date stipulated in the contract.
f.
121
Pemegang Saham
Total Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and Fully Paid
Persentase
Kepemilikan/
Percentage of
Ownership
(%)
Jumlah Modal/
Amount
Shareholders
Credit Suisse AG SG
Longhaul Holdings Ltd
Masyakarat
(masing-masing di bawah 5%)
4.797.485.702
1.264.213.935
23,09
6,09
340.838.047
89.936.675
Credit Suisse AG SG
Longhaul Holdings Ltd
14.238.487.756
68,54
1.011.858.219
Sub-total
Saham beredar yang diperoleh kembali
20.300.187.393
473.212.607
97,72
2,28
1.442.632.941
34.159.759
Sub-total
Treasury stock
Total
20.773.400.000
100,00
1.476.792.700
Total
Pemegang Saham
Total Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and Fully Paid
Persentase
Kepemilikan/
Percentage of
Ownership
(%)
Jumlah Modal/
Amount
Shareholders
6.061.699.637
29,18
430.774.722
14.238.487.756
68,54
1.011.858.219
Sub-total
Saham beredar yang diperoleh kembali
20.300.187.393
473.212.607
97,72
2,28
1.442.632.941
34.159.759
Sub-total
Treasury stock
Total
20.773.400.000
100,00
1.476.792.700
Total
122
Agio saham
Selisih nilai transaksi dari kombinasi
bisnis entitas sepengendali
Tambahan Modal Disetor - Neto
a.
31 Desember/
December 31,
2013
354.913.372
(1.233.700.656)
(1.233.700.656)
Share premium
Difference in value from transaction with
entities under common control
(878.787.284)
(878.787.284)
a.
31 Maret/
March 31,
2014
b.
Tanggal/
Date
Blok 13
31 Desember/
December 31,
2013
283.922.222
283.922.222
273.139.707
273.139.707
(200.318.190)
(1.830.367)
(200.318.190)
(1.830.367)
354.913.372
354.913.372
Aset
Blok R2
354.913.372
b.
Excess of non-preemptive
rights issuance price
over par value of shares
Excess of bond's conversion
price over par value of
treasury stock
Buy-back of Company's shares
Share issuance cost
Share Premium - Net
Nilai Buku/
Book Value
Assets
21 Oktober 1999/
October 21, 1999
21 Oktober 1999/
October 21, 1999
25.182.155
12.042.693
Block 13
37.224.848
1.270.925.504
(1.233.700.656)
123
Block R2
Difference
Keterangan
Periode/
Period
Description
2006
1.940.400.000
Pembelian kembali
Pembelian kembali
2006
2007
885.734.500
479.231.500
45,65
24,70
63.938.442
34.594.243
Buy-back
Buy-back
1.364.966.000
70,35
98.532.685
Sub-total
Sub-total
Konversi obligasi
Konversi obligasi
2007
2008
Sub-total
Neto
(1.068.857.428)
(235.809.465)
(76.353.023)
(17.826.856)
Conversion of bonds
Conversion of bonds
(1.304.666.893)
(94.179.879)
Sub-total
60.299.107
2008
582.120.000
Pembelian kembali
2008
412.913.500
Approved at Extraordinary
General Meeting of Shareholders
(first buy-back)
(Note 1c)
2011
4.352.806
Approved at Extraordinary
General Meeting of Shareholders
(second buy-back)
(Note 1c)
70,93
29.806.953
Buy-back
Approved at Extraordinary
General Meeting of Shareholders
(third buy-back)
(Note 1c)
780.000.000
473.212.607
Net
34.159.759
Balance
Selisih Kurs
karena
Penjabaran
Laporan
Keuangan/
Exchange
Differences
due to
Financial
Statements
Translation
31 Maret/March 31 , 2014
Laba yang Belum
Direalisasi atas
Kenaikan
Nilai Wajar
Aset Keuangan
Tersedia untuk
Dijual/
Unrealized
Gain on Increase
in Fair Value of
Available-for-sale
Financial Assets
Total
13.318.770
83.609
83.609
13.402.379
13.402.379
124
13.318.770
31 Desember/December 31 , 2013
Laba yang Belum
Selisih Kurs
Direalisasi atas
karena
Kenaikan
Penjabaran
Nilai Wajar
Laporan
Aset Keuangan
Keuangan/
Tersedia untuk
Exchange
Dijual/
Differences
Unrealized
due to
Gain on Increase
Financial
in Fair Value of
Statements
Available-for-sale
Translation
Financial Assets
Saldo 1 Januari 2013
Selisih kurs karena penjabaran
laporan keuangan
Kenaikan neto nilai wajar aset keuangan
tersedia untuk dijual
Beban pajak tangguhan atas laba yang belum
direalisasi atas kenaikan nilai wajar aset
keuangan tersedia untuk dijual
14.994.688
13.318.770
32.870.726
Total
5.793.835
5.793.835
(38.664.561)
(38.664.561)
13.318.770
(1.675.918)
47.865.414
(1.675.918)
--
pencadangan
saldo
laba
sebesar
Rp1.645.575.667.139,25
(setara
dengan
USD187.444.546), yang akan digunakan oleh
Perusahaan untuk pengembangan usaha; dan
pembagian
dividen
kas
sebesar
Rp290.395.705.965,75
(setara
dengan
USD33.907.056) atau Rp14,31 per saham
berdasarkan jumlah saham yang diterbitkan, tidak
termasuk saham beredar yang diperoleh/dibeli
kembali oleh Perusahaan pada tanggal rapat
sebanyak 473.212.607 saham.
--
125
appropriation
of
retained
earnings
of
Rp1,645,575,667,139.25
(equivalent
to
USD187,444,546), which will be used by the
Company for business development; and
declaration
of
cash
dividends
amounting
to
Rp290,395,705,965.75
(equivalent
to
USD33,907,056) or Rp14.31 per share based on
the number of shares issued, excluding treasury
stocks/re-bought by the Company as of meeting
date as much as 473,212,607 shares.
234.337.495
(17.736.448)
(25.779.565)
189.686.957
(1.134.525)
Saldo
1 Januari/
Balance as of
January 1,
2013
PT Bumi Resources Minerals Tbk
Leap-Forward Resources Ltd.
PT Daerah Maju Bersaing
Lain-lain (masing-masing
di bawah USD1.000.000)
250.948.076
(8.089.655)
(1.034.714)
241.235.633
(588.074)
Bagian
Pendapatan (beban)
komprehensif lain/
Other
Comprehensive
Income (Loss)
(1.828.798)
(2.411.697)
(14.878.816)
(184.932)
(19.304.243)
26.286
(1.006)
232.534.983
(20.148.145)
(40.658.381)
(1.320.463)
25.280
170.407.994
Bagian
Pendapatan (beban)
komprehensif lain/
Other
Comprehensive
Income (Loss)
(16.145.892)
(9.650.456)
(24.744.851)
(548.360)
1.931
39. PENDAPATAN
(22)
(459.095)
Saldo
31 Desember/
Balance as of
December 31,
2013
Akuisisi
Entitas Anak/
Acquisition of
Subsidiaries
(464.689)
3.663
-
(51.089.559)
Saldo
31 Maret/
Balance as of
March 31,
2014
Akuisisi
Entitas Anak/
Acquisition of
Subsidiaries
(22)
234.337.495
(17.736.448)
(25.779.565)
(1.134.525)
189.686.957
39. REVENUES
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
564.906.081
801.165.045
269.585.850
135.047.601
Sub-total
834.491.931
936.212.646
Sub-total
4.898.329
6.320.054
Service
Local
Third parties
839.390.260
942.532.700
Total
Jasa
Lokal
Pihak ketiga
Total
126
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
475.879.477
197.138.410
36.918.662
464.585.521
184.966.156
56.434.589
Sub-total
Ditambah: Persediaan batubara awal
Dikurangi: Persediaan batubara akhir
Penyesuaian
709.936.549
171.136.319
126.050.077
42.987.967
705.986.266
205.232.008
171.136.319
-
Sub-total
Add: Beginning coal inventory
Less: Ending coal inventory
Adjustment
Total
712.034.824
740.081.955
Total
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
PT Petromine Energy Trading
PT Darma Henwa Tbk
126.370.489
27.700.895
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
169.329.297
88.842.123
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
Penjualan
Beban dan komisi pemasaran
(Catatan 50aa)
Pengangkutan
Lain-lain (masing-masing dibawah
USD2.000.000)
44.927.379
16.570.122
52.677.213
15.867.917
1.323.581
6.221.236
Selling
Marketing commissions and
expenses (Note 50aa)
Freight
Others
(each below USD2,000,000)
Sub-total
62.821.082
74.766.366
Sub-total
127
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
7.216.282
7.189.140
6.610.284
1.880.114
1.455.451
10.148.557
21.401.849
6.592.905
2.353.651
-
17.982.334
7.853.944
Sub-total
42.333.605
48.350.906
Sub-total
105.154.687
123.117.272
Total
Total
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
203.103.877
27.812.500
8.671.875
2.232.693
105.041.260
27.812.500
8.671.875
4.967.872
Total
241.820.944
146.493.507
Total
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
Laba (rugi) neto yang dapat diatribusikan
kepada pemilik entitas induk
349.344.263
20.300.187.393
17,21
128
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
(62.911.554)
20.300.187.393
(3,10)
Untuk periode tiga bulan yang berakhir pada tanggaltanggal 31 Maret 2014 dan 2013, potensi konversi dari
Obligasi Konversi yang Dijamin sebesar USD375 juta
dengan suku bunga 9,25% yang diterbitkan oleh
Enercoal Resources Pte. Ltd., Entitas Anak, (Catatan
31) menjadi saham biasa dari Perusahaan bersifat
antidilutif, sehingga tidak termasuk dalam perhitungan
laba per saham dilusian.
44. PERPAJAKAN
a.
44. TAXATION
Tagihan Pajak
a.
Taxes Recoverable
This account consists of:
31 Maret/
March 31,
2014
Pajak Pertambahan Nilai
Pajak Bahan Bakar Kendaraan
Bermotor
592.149.798
Total
31 Desember/
December 31,
2013
664.052.620
Value-Added Tax
72.706.990
72.706.990
664.856.788
736.759.610
Total
Tagihan
Pajak
Pertambahan Nilai
(PPN)
merupakan tagihan kepada Pemerintah Indonesia
(melalui Kementerian Energi dan Sumber Daya
Mineral) sehubungan dengan Tagihan PPN
Masukan yang dibayar oleh PT Kaltim Prima Coal
(KPC) dan PT Arutmin Indonesia (Arutmin), entitas
pengendalian bersama, dalam pembelian impor
maupun lokal atas bahan baku, perlengkapan dan
lainnya yang diperlukan bagi produksi batubara.
After
Government
Regulation
No. 144/2000 dated December 22, 2000 became
effective, there is uncertainty as to whether the
VAT-in is refundable or creditable against other tax
liability. The managements of KPC and Arutmin,
however, believe that based on the Coal Contract
of Work (CCoW), the VAT-in is recoverable
(Note 50a).
129
b.
Pada
tahun
2013,
Arutmin
dan
KPC
mengkompesasi tagihan Pajak Bahan Bakar
Kendaraan Bermotor (PBBKB) terhadap utang
kepada Pemerintah Indonesia - Royalti [Dana Hasil
Produksi Batubara (DHPB)] (Catatan 51b).
Manajemen
berkeyakinan
bahwa
PBBKB
merupakan pajak daerah dan oleh karena itu,
merupakan kelebihan pembayaran pajak.
b.
c.
130
Perusahaan
1.
The Company
-
1.
131
132
PT Arutmin Indonesia
3.
PT Arutmin Indonesia
-
3.
133
4.
134
135
5.
6.
5.
6.
7.
7.
137
8.
9.
9.
138
139
140
141
a.
b.
142
143
144
d.
Utang Pajak
d.
31 Maret/
March 31,
2014
e.
35.959.264
5.028.959
3.919.573
8.282
96.606.626
21.327.908
309.641.076
5.049.337
95.056.833
12.217.696
11.756.263
3.274.502
4.513.314
13.788
3.109.692
22.837
480.800.494
170.353.901
Total
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Desember/
December 31,
2013
34.778.391
5.028.959
3.832.813
8.282
Pajak kini
Perusahaan
Entitas Anak
Taxes Payable
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
Current tax
Company
Subsidiaries
(312.900.521)
(25.963.408)
(312.900.521)
(25.963.408)
71.028.782
6.670.392
10.426.243
6.276.950
77.699.174
16.703.193
(235.201.347)
(9.260.215)
145
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
Rugi konsolidasian sebelum manfaat
(beban) pajak penghasilan
Dikurangi: Rugi sebelum manfaat
(beban) pajak penghasilan
Entitas Anak
Rugi Perusahaan sebelum
manfaat (beban) pajak penghasilan
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
565.241.367
(64.180.912)
943.437.286
11.735.441
(378.195.919)
(75.916.353)
Beda temporer
Amortisasi biaya pinjaman dan
keuangan
Penyusutan aset tetap
Penyusutan aset sewa
Pembayaran sewa pembiayaan
34.504.767
(14.257)
27.260
15.907
29.591.219
38.333
34.578
(22.088)
34.533.677
29.642.042
Beda tetap
Beban bunga
Pajak penghasilan dan denda pajak
Sumbangan dan jamuan
Komunikasi
Pendapatan bunga
Lain-lain
22.212.322
216.528
19.364
6.085
(513)
598.212
22.992.469
168.474
25.639
5.689
(538)
593.410
Permanent differences
Interest expense
Income tax and tax penalty
Donation and entertainment
Communication
Interest income
Others
23.051.998
23.785.143
(320.610.244)
-
(22.489.168)
-
Rugi fiskal
(320.610.244)
(22.489.168)
Fiscal loss
146
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
Rugi Perusahaan sebelum
manfaat (beban) pajak penghasilan
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
The Company's loss before
income tax benefit (expense)
(378.195.919)
(75.916.353)
75.639.182
15.183.272
(4.610.400)
(4.757.029)
71.028.782
(306.230.129)
10.426.243
(19.686.458)
Neto
(235.201.347)
(9.260.215)
Net
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
Laba (rugi)
Manfaat (beban) pajak penghasilan
tangguhan Perusahaan
Rugi fiskal
Amortisasi biaya pinjaman dan
keuangan
Penyusutan aset tetap
Transaksi sewa pembiayaan
Manfaat (beban) pajak penghasilan
tangguhan Perusahaan - neto
Manfaat (beban) pajak penghasilan
tangguhan Entitas Anak
Manfaat Pajak Penghasilan
Tangguhan - Neto
64.122.049
6.900.951
(2.851)
8.633
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
4.497.834
5.918.244
7.667
2.498
Profit (loss)
Deferred income tax benefit
(expense) for the Company
Fiscal loss
Amortization of debt and
financing costs
Depreciation of fixed assets
Finance lease transactions
71.028.782
10.426.243
6.670.392
6.276.950
77.699.174
16.703.193
147
f.
Pajak tangguhan
f. Deferred tax
31 Maret/
March 31,
2014
Aset pajak tangguhan - Perusahaan:
Kompensasi rugi fiskal
Amortisasi biaya pinjaman dan
keuangan
Liabilitas imbalan pasti pascakerja
Transaksi sewa pembiayaan
Penyisihan penurunan nilai
Utang sewa pembiayaan
Sub-total
Liabilitas pajak tangguhan Perusahaan:
Aset tetap
Sub-total
31 Desember/
December 31,
2013
176.475.183
112.353.135
80.398.374
427.818
73.497.421
427.818
24.561
33.194
257.334.569
186.302.935
(26.649)
(23.798)
(26.649)
(23.798)
257.307.920
103.823.109
186.279.137
103.231.066
361.131.029
289.510.203
(76.194.906)
(103.072.761)
(76.194.906)
(103.072.761)
148
45.
1. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES
Pihak Berelasi/
Related Parties
PT Kaltim Prima Coal,
PT Arutmin Indonesia,
IndoCoal Resources (Cayman) Limited,
PT IndoCoal Kalsel Resources, dan/and
PT IndoCoal Kaltim Resources
Sifat Transaksi/
Nature of Transactions
Piutang/utang akibat efek metode konsolidasian
proporsional/
Receivables/payables due to the effect of
proportionate consolidation method.
Perusahaan afiliasi/
Affiliate
Perusahaan afiliasi/
Affiliates
Entitas asosiasi/
Associates
Sifat Relasi/
Nature of
Relationship
Entitas asosiasi/
Associate
Sifat Transaksi/
Nature of Transactions
Uang muka untuk alat berat dan modal kerja
dan utang untuk kontraktor pertambangan/
Advances for acquisitions of heavy machinery
and working capital and payables as mining
contractor
Perusahaan afiliasi/
Affiliate
Perusahaan afiliasi/
Affiliate
Perusahaan afiliasi/
Affiliate
149
45.
1. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES (Continued)
a.
a.
Piutang karyawan
PT Kaltim Prima Coal (KPC), PT Arutmin Indonesia
(Arutmin) dan PT Bumi Resources Investments
(BRI) memberikan pinjaman tanpa bunga kepada
para karyawan. Pinjaman ini akan dilunasi melalui
pemotongan gaji setiap bulan. Pinjaman ini
disajikan sebagai bagian dari Piutang Lain-Lain
dan Aset Tidak Lancar Lainnya dalam laporan
posisi keuangan konsolidasian (Catatan 10
dan 21).
b.
b.
31 Maret/
March 31,
2014
Employee receivables
31 Desember/
December 31,
2013
19.899.761
35.939.899
4.194
4.115
33.836.553
35.748.608
195.541
3.925
3.851
2.729.350
2.543.776
6.164.726
104.764
2.729.350
2.543.776
1.908.602
104.764
Affiliates
PT Visi Multi Artha
PT Artha Widya Persada
PT Citra Kusuma Perdana
PT Bakrie Capital Indonesia
67.390.585
77.074.970
Total
150
45.
2. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES (Continued)
c.
0,290%
0,523%
0,000%
0,000%
0,000%
0,483%
0,510%
0,003%
0,000%
0,000%
Perusahaan afiliasi
PT Visi Multi Artha
PT Artha Widya Persada
PT Citra Kusuma Perdana
PT Bakrie Capital Indonesia
0,040%
0,037%
0,090%
0,002%
0,039%
0,036%
0,003%
0,001%
Affiliates
PT Visi Multi Artha
PT Artha Widya Persada
PT Citra Kusuma Perdana
PT Bakrie Capital Indonesia
Total
0,982%
1,075%
Total
Due from related parties represent non-interestbearing receivables with no fixed repayment
schedule.
c.
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
1.004.959.269
180.047.925
27.574
27.574
1.009.961.865
180.445.622
27.574
27.574
Investments in associates
under equity method
PT Newmont NusaTenggara
PT Darma Henwa Tbk
PT Visi Multi Artha
PT Artha Widya Persada
Total
1.185.062.342
1.190.462.635
Total
2.614.701
55.995
933
2.614.701
55.995
933
Total
2.671.629
2.671.629
Total
151
45.
1. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES (Continued)
d.
14,633%
2,622%
0,000%
0,000%
14,420%
2,576%
0,000%
0,000%
Investments in associates
under equity method
PT Newmont NusaTenggara
PT Darma Henwa Tbk
PT Visi Multi Artha
PT Artha Widya Persada
Total
17,255%
16,996%
Total
0,038%
0,001%
0,000%
0,037%
0,001%
0,000%
Total
0,039%
0,038%
Total
d.
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Dolar AS
PT Petromine Energy Trading
PT Darma Henwa Tbk
PT Nusa Tambang Pratama
36.209.159
13.644.312
19.975.663
58.378.538
17.535.382
-
US Dollar
PT Petromine Energy Trading
PT Darma Henwa Tbk
PT Nusa Tambang Pratama
Total
69.829.134
75.913.920
Total
Persentase terhadap
Total Liabilitas/
Percentage against
Total Liabilities
31 Maret/
31 Desember/
March 31,
December 31,
2014
2013
Dolar AS
PT Petromine Energy Trading
PT Darma Henwa Tbk
PT Nusa Tambang Pratama
0,523%
0,197%
0,288%
0,799%
0,240%
0,00%
US Dollar
PT Petromine Energy Trading
PT Darma Henwa Tbk
PT Nusa Tambang Pratama
Total
0,000%
0,000%
Total
152
45.
2. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES (Continued)
e.
e.
31 Maret/
March 31,
2014
31 Desember/
December 31,
2013
Dolar AS
Entitas pengendalian bersama
PT Kaltim Prima Coal
PT Arutmin Indonesia
Perusahaan afiliasi
PT Bakrie Capital Indonesia
47.770.347
34.347.579
44.198.456
34.355.785
13.946
US Dollar
Jointly controlled entities
PT Kaltim Prima Coal
PT Arutmin Indonesia
Affiliates
PT Bakrie Capital Indonesia
Total
82.117.926
78.568.187
Total
Persentase terhadap
Total Liabilitas/
Percentage against
Total Liabilities
Dolar AS
Entitas pengendalian bersama
PT Kaltim Prima Coal
PT Arutmin Indonesia
0,690%
0,496%
0,605%
0,470%
US Dollar
Jointly controlled entities
PT Kaltim Prima Coal
PT Arutmin Indonesia
Perusahaan afiliasi
PT Bakrie Capital Indonesia
0,000%
0,000%
Affiliates
PT Bakrie Capital Indonesia
Total
1,186%
1,075%
Total
f.
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
126.370.489
27.700.895
169.329.297
149.606.655
Total
154.071.384
318.935.952
Total
153
45.
1. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES (Continued)
17,748%
3,890%
22,880%
20,215%
Total
21,638%
43,095%
Total
g.
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
6.884.583
2.816.667
Total
6.884.583
2.816.667
Total
6,547%
2,288%
h.
IndoCoal
Resources
(Cayman)
Limited
menandatangani Perjanjian Equity Partner Loan
dengan PT Citra Kusuma Perdana.
31 Maret/
March 31,
2014
Dolar AS
Perusahaan afiliasi
PT Citra Kusuma Perdana
14.384.360
154
31 Desember/
December 31,
2013
15.894.016
US Dollar
Affiliate
PT Citra Kusuma Perdana
45.
2. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES (Continued)
0,209%
0,227%
US Dollar
Affiliate
PT Citra Kusuma Perdana
i.
i.
j.
j.
k.
k.
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
Dewan Komisaris
Imbalan jangka pendek
Imbalan pascakerja
189.569
29.924
207.813
-
Board of Commissioners
Short-term benefits
Post-employment benefits
Sub-total
219.493
207.813
Sub-total
Direksi
Imbalan jangka pendek
782.970
774.217
Board of Directors
Short-term benefits
1.002.463
982.030
Total
Total
Segmen Usaha
a.
Business segment
The Group classifies its products and services into
five (5) core business segments: coal, services, oil
and gas, and gold.
155
menurut
Segmen
Batubara
Jasa
Usaha dibidang perminyakan dan gas bumi masih dalam tahap eksplorasi/
The activity of oil and gas is under exploration stage.
Emas
Usaha dibidang emas masih dalam tahap eksplorasi/ The activity of gold is under
exploration stage.
Segment
Aktivitas/Activities
Perusahaan induk
Holding company
Coal
Services
Oil and gas
Gold
b.
Pendapatan
Pihak eksternal
Antar segmen
Total
Batubara/
Jasa/
Eliminasi/
Konsolidasian/
Coal
Services
Eliminations
Consolidated
834.491.931
188.581.720
4.898.329
13.333.333
(201.915.053)
839.390.260
-
Revenues
External
Inter-segments
1.023.073.651
18.231.662
(201.915.053)
839.390.260
Total
817.189.511
22.200.749
13.397.234
(241.820.944)
38.345.184
746.944.000
(5.400.293)
(7.955.106)
Operating income
Interest income
Interest expenses and
finance charges
Loss on foreign exchange - net
Net loss on sale of Subsidiaries
Equity in net loss of associates
Others - net
565.241.367
(235.201.347)
Laba Neto
330.040.020
156
Net Income
Jasa/
Eliminasi/
Konsolidasian/
Coal
Services
Eliminations
Consolidated
Pendapatan
Pihak eksternal
Antar segmen
936.212.646
2.216.689.567
6.320.054
136.583.331
(2.353.272.898)
942.532.700
-
Revenues
External
Inter-segments
Total
3.152.902.213
142.903.385
(2.353.272.898)
942.532.700
Total
863.199.227
79.333.473
15.949.214
(146.493.507)
(6.278.078)
1.419.031
(5.883.534)
(2.483.547)
256.036
Operating income
Interest income
Interest expenses and
finance charges
Loss on foreign exchange - net
Loss on derivative transactions
Equity in net loss of associates
Amortization expenses
Others - net
(64.180.912)
(9.260.215)
Rugi Neto
(73.441.127)
Net Loss
c.
c.
31 Maret/March 31 , 2014
USD
%
Total aset
Eropa
Asia
Indonesia
Afrika
Aset yang tidak
dialokasikan
Eliminasi
Total
31 Desember/December 31 , 2013
USD
%
2.557.206.561
2.080.046.788
3.049.564.921
677.172.165
13,50
8,65
17,72
3,56
2.408.431.038
2.144.874.025
3.396.569.223
603.357.998
13,50
8,65
17,72
3,56
Total assets
Europe
Asia
Indonesia
Africa
9.674.296.383
56,57
8.802.630.766
56,57
Unallocated assets
18.038.286.818
100,00
17.355.863.050
100,00
(11.269.573.566)
(10.351.954.935)
6.768.713.252
7.003.908.115
Eliminations
Total
Indonesia
Eropa/
Europe
Asia
Amerika Serikat/
United States of
America
Total
Pendapatan
Penjualan batubara
Lain-lain
270.832.651
4.898.330
541.487.785
-
22.171.494
-
834.491.930
4.898.330
Revenues
Coal sales
Others
Total
275.730.981
541.487.785
22.171.494
839.390.260
Total
157
Indonesia
Eropa/
Europe
Asia
Amerika Serikat/
United States of
America
Total
Pendapatan
Penjualan batubara
Lain-lain
135.047.601
6.320.054
772.193.710
-
28.971.335
-
936.212.646
6.320.054
Revenues
Coal sales
Others
Total
141.367.655
772.193.710
28.971.335
942.532.700
Total
31 Maret/March 31 , 2014
Setara dalam
Dolar AS/
Equivalent in
Dalam Mata Uang Asli/
USD
In Original Currency
Aset
Kas
66.742.784.091
277.157
76.261.837
5.873.365
257.756
747.366
IDR
IDR
IDR
IDR
68.765.647.727
762.118.340.909
67.067.670.455
6.728.974.977.273
6.051.377
67.066.414
5.901.955
592.149.798
678.048.031
Total assets
Total aset
Liabilitas
Utang usaha
Beban masih harus dibayar
Utang pajak
Pinjaman jangka panjang
Assets
Cash
IDR
AUD
JPY
IDR
IDR
JPY
IDR
JPY
IDR
127.864.409.091
176.272.158.537
11.367.053
837.883.034.091
750.367.551
15.164.215.909
11.252.068
14.454.317
107.987
73.733.707
7.353.602
1.334.451
Liabilities
Trade payables
Accrued expenses
Taxes payable
Long-term loans
Total liabilitas
108.236.132
Total liabilities
Aset Neto
569.811.899
Net Assets
158
31 Desember/December 31 , 2013
Setara dalam
Dolar AS/
Equivalent in
Dalam Mata Uang Asli/
USD
In Original Currency
Aset
Kas
108.793.207.317
123.373
6.096.211
8.921.043
109.802
57.914
IDR
IDR
IDR
IDR
69.580.536.585
656.990.865.854
11.677.548.780
8.098.202.682.927
5.705.604
53.873.251
957.559
664.052.620
733.677.793
Total assets
Total aset
Liabilitas
Utang usaha
Assets
Cash
IDR
AUD
JPY
Accrued expenses
Total liabilitas
114.264.152
Total liabilities
Aset Neto
619.413.641
Net Assets
Utang pajak
Pinjaman jangka panjang
188.962.524.390
296.180
429.728
539.862
176.272.158.537
11.367.053
899.191.548.780
774.063.368
16.734.317.073
Liabilities
Trade payables
15.494.927
263.600
593.025
890.773
14.454.317
107.987
73.733.707
7.353.602
1.372.214
IDR
AUD
EUR
GBP
IDR
JPY
IDR
JPY
IDR
Taxes payable
Long-term loans
31 Maret/March 31 , 2014
Nilai Tercatat/
Carrying
Nilai Wajar/
Amount
Fair Value
31 Desember/December 31 , 2013
Nilai Tercatat/
Carrying
Nilai Wajar/
Amount
Fair Value
10.421.625
2.671.629
10.421.625
2.671.629
10.891.082
2.671.629
10.891.082
2.671.629
Sub-total
13.093.254
13.093.254
13.562.711
13.562.711
Sub-total
159
31 Maret/March 31 , 2014
Nilai Tercatat/
Carrying
Nilai Wajar/
Amount
Fair Value
31 Desember/December 31 , 2013
Nilai Tercatat/
Carrying
Nilai Wajar/
Amount
Fair Value
27.682.775
27.682.775
45.553.173
45.553.173
64.725.655
406.683.254
68.365.115
3.581.457
67.390.585
452.120.447
47.961.999
64.725.655
406.683.254
68.365.115
3.581.457
67.390.585
452.120.447
47.961.999
72.165.906
435.927.711
57.255.056
10.837.819
254.026.670
77.074.970
441.011.938
46.990.014
72.165.906
435.927.711
57.255.056
10.837.819
254.026.670
77.074.970
441.011.938
46.990.014
Sub-total
1.138.511.287
1.138.511.287
1.440.843.257
1.440.843.257
Sub-total
1.151.604.541
1.151.604.541
1.454.405.968
1.454.405.968
225.694.106
199.906.970
196.035.416
442.920.516
3.409.632.141
143.298.443
82.117.926
373.136.750
199.088.219
199.906.970
196.035.416
442.920.516
3.214.632.142
143.298.443
82.117.926
375.933.298
195.894.107
249.577.080
147.178.079
419.751.892
4.030.514.361
188.288.388
78.568.187
371.835.409
199.088.219
249.577.080
147.178.079
419.751.892
4.099.129.744
188.288.388
78.568.187
375.933.298
5.072.742.268
4.853.932.930
5.681.607.503
5.757.514.887
*)
**)
*)
**)
b.
160
31 Maret/March 31 , 2014
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Tingkat 1/
Level 1
Total
10.421.625
-
2.671.629
10.421.625
2.671.629
Total
10.421.625
2.671.629
13.093.254
Total
161
Tingkat 1/
Level 1
Total
10.891.082
-
2.671.629
10.891.082
2.671.629
Total
10.891.082
2.671.629
13.562.711
Total
31 Maret/March 31 , 2014
Aset Keuangan
pada FVTPL/
Financial Assets
at FVTPL
Aset Derivatif/
Derivative
Assets
Aset Keuangan
Tersedia untuk
Dijual/
Available-for-sale
Financial Assets
10.891.082
2.671.629
13.562.711
10.421.625
2.671.629
13.093.254
Total
31 Desember/December 31 , 2013
Aset Keuangan
pada FVTPL/
Financial Assets
at FVTPL
Aset Derivatif/
Derivative
Assets
Saldo 1 Januari 2013
Reklasifikasi
Keuntungan (kerugian):
Laba atau rugi
Pendapatan komprehensif lain
Saldo 31 Desember 2013
Aset Keuangan
Tersedia untuk
Dijual/
Available-for-sale
Financial Assets
111.673.516
246.841.303
(251.411.968)
Total
358.514.819
(251.411.968)
(100.782.434)
-
7.242.294
(100.782.434)
7.242.294
10.891.082
2.671.629
13.562.711
162
163
164
Tidak
tercapainya
target
produksi
akibat
penundaan pembebasan lahan - Beberapa area
yang masuk ke dalam rencana penambangan
berada dekat dengan jalan raya sehingga
meningkatkan nilai pasarnya padahal Kelompok
Usaha memiliki kebijakan tarif sama untuk semua
area. Negosiasi dengan pemilik lahan memakan
waktu yang lebih lama dari yang direncanakan.
Untuk mengelola risiko ini, Kelompok Usaha
melakukan beberapa program Corporate Social
Responsibility (CSR) untuk mengurangi tekanan
para pemilik lahan, melakukan benchmarking harga
lahan dengan perusahaan lain di area yang
berdekatan dan melakukan peninjauan kembali
yang menyeluruh bersama dengan pihak ketiga
untuk menentukan harga wajar untuk pembebasan
lahan.
165
Risiko Keuangan
Financial Risks
Risiko Kredit
Credit Risk
Credit risk is the risk that counterparty will not meet its
obligations under a financial instrument or customer
contract, leading to a financial loss. The Group is
exposed to credit risk from its operating activities
(primarily from customer receivables) and from its
financing activities, including deposits with banks,
foreign exchange transactions and other financial
instruments. Customer credit risk is managed through
established policies, procedures and controls relating to
customer credit risk management. Where customers are
rated by an independent credit rating agency, these
ratings are used to set credit limits. In circumstances
where no independent credit rating exists, the
management assesses the credit quality of the
counterparties and satisfies itself that there is no
significant risk associated with them.
166
c.
31 Maret/
March 31,
2014
Aa2
Aa3
A1
A2
A3
Ba1
Baa2
Baa3
B1
Lain-lain dan tidak diperingkat
Total
31 Desember/
December 31,
2013
45.936.802
37.382.930
452
5.269.955
90
7.288.596
48.613.646
17.139.627
857.098.508
33.277.493
1.737.630
49.357.098
11.381.320
5.732.169
88.549.125
20.406.308
1.172.282.304
Aa2
Aa3
A1
A2
A3
Ba1
Baa2
Baa3
B1
Others and not rated
1.018.730.606
1.382.723.447
Total
31 Maret/
March 31,
2014
Aset derivatif
Kas di bank
Kas di bank yang dibatasi penggunaannya
Piutang usaha
Piutang lain-lain
Aset keuangan lancar lainnya
Wesel tagih
Piutang pihak berelasi - tidak lancar
Piutang jangka panjang
Aset keuangan tidak lancar lainnya
Aset keuangan tersedia untuk dijual
Total
31 Desember/
December 31,
2013
10.421.625
27.430.987
64.725.655
406.683.254
68.365.115
3.581.457
67.390.585
452.120.447
47.961.999
2.671.629
10.891.082
45.261.196
72.165.906
435.927.711
57.255.056
10.837.819
254.026.670
77.074.970
441.011.938
46.990.014
2.671.629
Derivative assets
Cash in banks
Restricted cash in banks
Trade receivables
Other receivables
Other current financial assets
Notes receivable
Due from related parties - non-current
Long-term receivables
Other non-current financial assets
Available-for-sale financial assets
1.151.352.753
1.454.113.991
Total
Risiko Likuiditas
Liquidity Risk
167
Nilai Tercatat/
Carrying Amount
31 Maret/March 31 , 2014
Arus Kas Kontraktual yang Tidak Didiskontokan/
Contractual Undiscounted Cash flows
Kurang dari
Lebih dari
1 Tahun/
1 Tahun/
Less than
More than
1 Year
1 Year
Total
225.694.106
199.906.970
196.035.416
442.920.516
3.409.632.141
143.298.443
82.117.926
373.136.750
198.734.007
199.906.970
196.035.416
442.920.516
3.409.632.141
157.207.787
82.117.926
398.125.000
198.734.007
199.906.970
196.035.416
442.920.516
1.812.077.508
47.364.546
398.125.000
1.597.554.633
109.843.241
82.117.926
-
Short-term loans
Trade payables
Other payables
Accrued expenses
Long-term loans
Finance lease payables
Due to related parties
Convertible bonds
5.072.742.268
5.084.679.763
3.295.163.963
1.789.515.800
Nilai Tercatat/
Carrying Amount
31 Desember/December 31 , 2013
Arus Kas Kontraktual yang Tidak Didiskontokan/
Contractual Undiscounted Cash flows
Kurang dari
Lebih dari
1 Tahun/
1 Tahun/
Less than
More than
1 Year
1 Year
Total
195.894.107
249.577.080
147.178.079
419.751.892
4.030.514.361
188.288.388
78.568.187
371.835.409
198.734.007
249.577.080
147.178.079
419.751.892
4.623.322.790
207.169.570
78.568.187
398.125.000
198.734.007
249.577.080
147.178.079
419.751.892
2.254.743.296
61.615.164
398.125.000
2.368.579.494
145.554.406
78.568.187
-
Short-term loans
Trade payables
Other payables
Accrued expenses
Long-term loans
Finance lease payables
Due to related parties
Convertible bonds
5.681.607.503
6.322.426.605
3.729.724.518
2.592.702.087
168
31 Maret/
March 31,
2014
(Tiga bulan/
Three months)
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
Kenaikan
IDR meningkat 5%
JPY meningkat 5%
AUD meningkat 5%
SGD meningkat 5%
(23.050.735)
268.569
(10.310)
-
(32.616.348)
(38.853)
41.765
251
Increase
IDR increases by 5%
JPY increases by 5%
AUD increases by 5%
SGD increases by 5%
Neto
(22.792.476)
(32.613.185)
Net
Penurunan
IDR menurun 5%
JPY menurun 5%
AUD menurun 5%
SGD menurun 5%
23.050.735
(268.569)
10.310
-
32.616.348
38.853
(41.765)
(251)
Decrease
IDR decreases by 5%
JPY decreases by 5%
AUD decreases by 5%
SGD decreases by 5%
Neto
22.792.476
32.613.185
Net
169
31 Maret/March 31 , 2014
(Tiga bulan/Three months )
Cadangan
Modal Lainnya/
Laba (Rugi)/
Other Capital
Profit (Loss)
Reserves
Kenaikan 10%
Penurunan 10%
(46.946)
46.946
267.163
(267.163)
Increase by 10%
Decrease by 10%
31 Maret/March 31 , 2013
(Tiga bulan/Three months )
Cadangan
Modal Lainnya/
Laba (Rugi)/
Other Capital
Profit (Loss)
Reserves
Kenaikan 10%
Penurunan 10%
2.505.387
(2.505.387)
24.951.160
(24.951.160)
Increase by 10%
Decrease by 10%
170
Kenaikan 3%
Penurunan 3%
(4.839.121)
4.839.121
31 Maret/
March 31,
2013
(Tiga bulan/
Three months)
(5.866.444)
6.229.859
Increase by 3%
Decrease by 3%
Pengelolaan Permodalan
Capital Management
Tujuan
Kelompok
Usaha
ketika
mengelola
permodalannya untuk menjaga kemampuan Kelompok
Usaha
untuk
melanjutkan
usahanya
dengan
berkesinambungan
dalam
rangka
memberikan
keuntungan bagi pemegang saham dan stakeholder
lainnya, menjaga struktur permodalan yang optimal
untuk mengurangi biaya modal. Dalam rangka menjaga
atau menyesuaikan struktur modal, Kelompok Usaha
dapat menyesuaikan jumlah dividen yang dibayarkan
kepada para pemegang saham, pengembalian modal
kepada pemegang saham, penerbitan saham baru
atau menjual aset untuk mengurangi utang. Tujuan
pengelolaan permodalan tetap sama seperti periode
sebelumnya.
171
31 Desember/
December 31,
2013
3.860.742.616
92.408.430
4.493.265.043
117.719.079
Utang neto
Ekuitas (Defisiensi modal)
3.768.334.186
(58.431.707)
4.375.545.964
(302.959.535)
Modal Neto
3.709.902.479
4.072.586.429
Rasio Gearing
101,58%
107,44%
a.
172
173
b.
Kontrak Karya
b.
Contract of Work
Berdasarkan
Kontrak
Karya,
Kontraktor
berkewajiban
untuk
melakukan
kewajiban
pembayaran kepada Pemerintah berupa pajak dan
deadrent (kontribusi tetap) atas wilayah Kontrak
Karya dan royalti atas mineral yang diproduksi.
174
: 27.520 hektar
: 27.420 hektar/
:
:
27,520 hectares
27,420 hectares
CPM
28 April 1997/
April 28, 1997
Awal
Saat ini
Initially
Currently
: 561.050 hektar
: 138.889 hektar/
:
561,050 hectares
:
138,889 hectares
GM
19 Februari 1998/
February 19, 1998
Awal
Saat ini
Initially
Currently
: 51.570 hektar
: 36.070 hektar/
:
:
51,570 hectares
36,070 hectares
175
176
c.
177
d.
d.
178
e.
e.
179
f.
f.
a.
a.
b.
b.
c.
d.
c.
d.
a.
b.
a.
b.
c.
mendapatkan
data
eksplorasi
apabila
perjanjian ini dihentikan; dan
menunjuk calon untuk menduduki suatu posisi
yang diperlukan dalam operasi.
c.
d.
d.
180
a.
a.
b.
c.
g.
b.
c.
g.
181
h.
h.
Berdasarkan
perjanjian
ini,
ICRL
harus
menjamin bahwa agen pemasarannya akan
memperhitungkan produksi batubara dari KPC dan
Arutmin (termasuk, tanpa terbatas, berkenaan
dengan kuantitas, jenis, kualitas dan biaya) dan
melakukan perundingan dengan KPC dan Arutmin,
apabila
menandatangani
kontrak
dengan
pelanggan, dan/atau agen pemasaran akan selalu
memberitahukan KPC dan Arutmin mengenai
perincian setiap kontrak dan pembaharuannya,
variasinya atau penghentiannya.
182
i.
i.
183
j.
j.
1.
1.
2.
2.
184
3.
3.
4.
4.
5.
5.
185
k.
l.
Perjanjian Kerjasama
k.
Collaboration Agreement
l.
186
1.
Ruang Lingkup
1.
Gallo
(sebagai
Kontraktor)
bersedia
mengambil alih kewajiban yang dipersyaratkan
berdasarkan
PBH
sebagai
Kontraktor
sehubungan dengan kegiatan eksplorasi,
pengembangan, produksi, penyimpanan dan
pengangkutan minyak mentah dalam wilayah
PBH, dan menguasai sumber pendanaan
yang dibutuhkan serta kemampuan teknis
dan profesional untuk melakukan usaha
perminyakan sesuai dengan PBH.
2.
Royalti
2.
Scope
Royalties
The Government of Yemen shall own and be
entitled to take royalty from the total crude oil
produced and saved from the PSA area and
not used in petroleum operations, prior to the
deduction of cost of oil, a non-recoverable
amount of crude oil equal to 10% of such
crude oil commencing from the first barrel
produced and saved from the PSA area(s) and
not used in petroleum operations.
Jangka Waktu
3.
Term
187
4.
Penyerahan Wilayah
4.
5.
Signature Bonus
6.
Signature Bonus
The Company shall pay USD4,500,000
and USD1,500,000 as a Signature Bonus
to the MOMR for Block 13 and Block R2,
respectively.
Bonus Produksi
Persyaratan
Relinquishments of Areas
7.
Jumlah (USD)/
Amounts (USD)
Production Bonuses
Conditions
1.000.000
2.000.000
3.000.000
3.000.000
188
8.
9.
189
o.
n.
o.
190
p.
q.
191
r.
Intercreditor Agreement
r.
Intercreditor Agreement
192
s.
s.
t.
t.
194
195
u.
u.
-
Pada tanggal
18 April
2008,
KPC
menandatangani Perjanjian Sewa Sangatta
dan Perjanjian Sewa Bengalon dengan
PT Mitratama Perkasa (PTMP) dimana PTMP
telah sepakat untuk menyewakan aset kepada
KPC; aset tersebut meliputi fasilitas gudang
penghancur batubara dan fasilitas penanganan
serta fasilitas tempat penyimpanan batubara,
dimana KPC telah setuju untuk membayar
USD1.050.000 per bulan untuk masing-masing
perjanjian. Kedua perjanjian tersebut akan
dimulai pada tanggal efektif dan akan berakhir
secara otomatis tanpa pemberitahuan pada
saat berakhirnya kecuali masing-masing pihak
telah memberikan pemberitahuan tertulis
kepada pihak lainnya setidaknya satu (1) bulan
sebelum
tanggal
berakhirnya
untuk
memperbaharui perjanjian tersebut untuk
jangka waktu lima (5) tahun (atau periode lain
yang disepakati antara para pihak).
Pada tanggal 2 Desember 2010, KPC dan
PTMP menandatangani Perubahan dan
Pernyataan Kembali Perjanjian Sewa Sangatta
dan Perjanjian Sewa Bengalon, antara lain,
memperpanjang jangka waktu kontrak sampai
dengan tanggal 31 Desember 2017. Sejak saat
itu dan seterusnya, salah satu pihak secara
sepihak dapat mengakhiri perjanjian dengan
memberikan pemberitahuan tertulis kepada
pihak lainnya. Pada tanggal 8 Juni 2012,
kedua perjanjian di atas dihentikan oleh KPC
dan PTMP, kemudian perjanjian baru
ditandatangani tanggal 12 Juni 2012 untuk
aset yang sama. Berdasarkan Perjanjian Sewa
Sangatta dan Perjanjian Sewa Bengalon
yang baru, KPC setuju untuk membayar
USD1.500.000 per bulan. Kedua perjanjian
akan dimulai pada tanggal efektif dan akan,
tergantung pada diakhiri lebih awal sesuai
dengan ketentuan-ketentuannya, berakhir
secara otomatis tanpa pemberitahuan pada
saat berakhirnya jangka waktu. Tanggal
berakhir perjanjian ini tidak akan terjadi
sebelum tanggal 31 Desember 2018.
196
197
v.
v.
198
x.
Perjanjian Subordinasi
x.
Subordination Agreement
199
Perusahaan Batubara
y.
Coal Companies
The Company, the Coal Companies and Tata
Power entered into a Shareholders Agreement on
March 30, 2007. Among others, the Company and
Tata Power have agreed, subject to the terms of
the agreement, to maintain their shareholdings in
the Coal Companies in the following proportions:
Perusahaan
akan
terus
memegang
kepemilikan atas 65% saham KPC (13,6%
melalui Perusahaan, 32,4% melalui PT Sitrade
Coal, 9,5% melalui Kalimantan Coal Limited
dan 9,5% melalui Sangatta Holding Limited),
70% saham Arutmin, 70% saham ICRL
(semua melalui Forerunner), 70% saham
IndoCoal Kalsel, dan 70% saham IndoCoal
Kaltim; dan
Tata Power akan terus memegang kepemilikan
atas 30% saham dari tiap Perusahaan
Batubara.
200
2.543.168.394
2.092.801.097
935.127.291
43.896.996
PT Arutmin Indonesia
Total aset
Total liabilitas
Pendapatan
Laba (rugi) neto
1.764.713.813
1.410.972.673
322.346.137
3.594.984
z.
509.459.579
187.169.140
188.581.720
634.007
574
13.990
(8)
338
13.715
(9)
31 Maret/
March 31,
2013
31 Desember/
December 31,
2013
PT Kaltim Prima Coal
Total assets
Total liabilities
Revenues
Net income
1.709.009.882
1.377.926.670
644.036.275
26.877.141
PT Arutmin Indonesia
Total assets
Total liabilities
Revenues
Net income (loss)
1.102.846.769
857.744.456
270.195.047
2.661.528
411.049.674
185.890.171
482.720.946
9.315
382
9.162
228
8.988
(7)
(8)
Perjanjian Operasi
z.
Operating Agreements
Area Kontrak/
Contract Area
Jenis Jasa/
Description of Services
Satui
dan/and
Senakin
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Cipta Kridatama Mining
Batulicin
Jasa pengoperasian
tambang batubara/
Coal mining services operation
201
Area Kontrak/
Contract Area
Jenis Jasa/
Description of Services
Arutmin,
dan/and
PT Bokormas Wahana
Makmur
Batulicin
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
DEWA
Asam Asam
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Wahana Baratama
(WBM)
Perbatasan area
penambangan Satui/
Common b oundary in
Satui area
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
DEWA
Sarongga
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
Jumbang, Satui
Jasa pengoperasian
tambang batubara/
Coal mining services operation
DEWA
Arutmin,
dan/and
DEWA
Perintis, Satui
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Pamapersada Nusantara
(PAMA)
Mulia Barat/
West Mulia
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Bukit Makmur Mandiri
Utama (BUMA)
Pit 1 Senakin
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
BUMA
Pit 4 - 7 Senakin
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Bahtera Adhiguna
Jasa pengoperasian
penanganan pelabuhan/
Port handling services operation
Arutmin
dan/and
Puskopad B Kodam VI
Tanjungpura
Senakin
Jasa pengoperasian
tambang batubara untuk mengatasi
aktivitas penambangan ilegal/
Coal mining services operation to
overcome illegal mining activities
Arutmin
dan/and
PT Nusa Tambang Pratama
(NTP)
Asam Asam
Jasa pengoperasian
crushing plant dan overland conveyor /
Crushing plant and overland conveyor
services operation
Arutmin
dan/and
NTP
Jasa pengoperasian
b arge unloader/
Barge unloader services operation
202
Area Kontrak/
Contract Area
Jenis Jasa/
Description of Services
Arutmin
dan/and
NTP
Mulia Barat/
West Mulia
Jasa pengoperasian
crushing plant dan overland conveyor
Crushing plant and overland conveyor
services operation
Arutmin,
dan/and
PT Multi Mitra Tambang
Asam Asam
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Putra Perkasa Abadi
Asam Asam
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Arutmin,
dan/and
PT Rizqi Awlad
Asam Asam
Jasa pengoperasian
tambang batubara/
Coal mining services operation
Melawan
dan/and
Sangatta
Jasa pengoperasian
tambang batubara/
Coal mining services operation
KPC
dan/and
PAMA
Bendili
dan/and
Pelikan
Jasa pengoperasian
tambang batubara/
Coal mining services operation
KPC
dan/and
DEWA
Bengalon
Bengalon
Jasa pengoperasian
tambang batubara/
Coal mining services operation
KPC
dan/and
NTP
Sangatta
Jasa pengoperasian
crushing plant dan overland conveyor
Crushing plant and overland conveyor
services operation
KPC
dan/and
NTP
Sangatta
Jasa pengoperasian
overland conveyor , stockpile dan
reclaimer /
Overland conveyor, stockpile and
reclaimer services operation
203
Area Kontrak/
Contract Area
Jenis Jasa/
Description of Services
KPC
dan/and
BUMA
Bengalon,
Kabupaten Kutai Timur dan
Kalimantan Timur/
Bengalon,
Kutai Timur Regency and
Kalimantan Timur
Jasa pengoperasian
tambang batubara/
Coal mining services operation
KPC
dan/and
Thiess
Sangatta
Arutmin
dan/and
PT Anugerah Tambang Mulia
Kintap
Jasa pengoperasian
tambang batubara lainnya/
Coal mining service operation
KPC
dan/and
PT Citra Kusuma Perdana
Sangatta
Jenis Jasa/
Description of Services
Arutmin
dan/and
Forestdale
204
Jenis Jasa/
Description of Services
Arutmin, ICRL,
dan/and
Glencore International AG
(Glencore)
Arutmin
dan/and
Trust Energy Resources
Pte. Ltd.
(Trust Energy)
KPC, ICRL
IndoCoal Kaltim
dan/and
Glencore Coal (Mauritius) Ltd.
(Glencore Coal)
KPC
dan/and
Trust Energy
205
Jenis Penjualan/
Description of Sales
Penjualan batubara/
Sales of coal
KPC dan Arutmin setuju untuk menjamin
kewajiban ICRL kepada Enercorp/
KPC and Arutmin agreed to guarantee
the obligation of ICRL to Enercorp
ICRL
(Penjual/Seller )
dan/and
Tata Power
(Pembeli/Buyer )
ICRL
(Pemasok/Supplier )
dan/and
Trust Energy
(Pembeli/Buyer )
Penjualan batubara/
Sales of coal
KPC (Penjamin/Guarantor ),
ICRL (Penjual/Seller )
dan/and
Trust Energy (Pembeli/Buyer )
KPC, Candice
(Penjual/Sellers )
dan/and
Enel Trade S.P.A.
(Pembeli/Buyer )
Penjualan batubara/
Sales of coal
206
207
1)
1)
Transaksi-transaksi
yang
berhubungan
dengan akuisisi tersebut adalah sebagai
berikut:
Transactions contemplated
acquisition will be as follows:
a) KPC
Reorganisasi
KPC
akan
menerbitkan tambahan 111.800 lembar
saham dengan total harga pemesanan
sebesar
Rp7.096.505.000
(disebut
sebagai HMETD KPC), dan IndoCoal
Kaltim akan menerbitkan tambahan
74.600 lembar saham dengan total harga
pemesanan
sebesar
Rp746.000.000
(disebut sebagai HMETD Kaltim).
Selanjutnya Perusahaan dan setiap
pemegang saham KPC, IndoCoal Kaltim
dan IndoCoal KPC akan menyetujui atas
penerbitan tambahan jumlah lembar
saham setara dengan 19% modal saham
di masing-masing perusahaan kepada
Mountain Netherlands Investments B.V.
(Newco) Sebagai tambahan, Perusahaan
akan mengalihkan semua lembar saham
SHL dan KCL di KPC kepada Perusahaan
dan PT Sitrade Coal (Sitrade) dengan
jumlah lembar saham yang telah
ditentukan.
208
under
this
2)
b) Pembelian dan Penjualan atas Newco Perusahaan akan menjual kepada CFL
sebesar 100% jumlah lembar saham
yang beredar di Newco pada harga
USD950.000.000.
2)
3)
209
210
211
ff.
ff.
212
ii.
ii.
jj.
213
51. KONTINJENSI
51. CONTINGENCIES
a.
a.
214
b.
b.
215
216
217
218
219
220
c.
c.
d.
221
e.
e.
f.
f.
222
g.
g.
223
h.
h.
i.
i.
j.
224
k.
k.
l.
l.
225
n.
n.
226
o.
227
228
229
p.
p.
1.
1.
2.
2.
i.
230
3.
3.
231
ii. Thiess
belum
mengikuti
mekanisme
penyelesaian sengketa seperti yang telah
ditetapkan dan berdasarkan praktek dimasa
lalu menyelesaikan masalah tersebut
melalui diskusi.
232
Thiess
rincian
233
q.
234
235
236
r.
r.
s.
s.
t.
Iuran Kehutanan
t.
Forestry Fee
237
u.
u.
238
Perpajakan
v.
Taxation
239
x.
240
y.
y.
(i)
(i)
(i)
(i)
Tidak
terdapat
penyimpangan
dan
penyelewengan keuangan dalam transaksi
penempatan dana material non bank yaitu
penempatan dana BRMS pada UOB,
penempatan dana Perusahaan pada Recapital
dan piutang pinjaman Perusahaan kepada
Bukit Mutiara.
241
z.
z.
242
bb. Pada
tanggal
30
Januari
2014,
Bhira
menandatangani perjanjian untuk menjual 30%
kepemilikan di PT Arutmin Indonesia (Arutmin)
dengan imbalan sebesar USD390 juta ditambah
bunga dari tanggal 26 November 2013, tanggal
efektif penjualan, sampai dengan tanggal
penyelesaian
penjualan,
tergantung
pada
pemotongan pajak tertentu dan penyesuaian saat
penutupan. Penyelesaian penjualan tergantung
pada pemenuhan kondisi atau pembebasan
tertentu, perolehan persetujuan yang diperlukan
dan tindakan restrukturisasi tertentu.
243
31 Maret/March 31 , 2013
(Tiga bulan/Three months)
Dilaporkan
Sebelumnya/
As Previously
Reported/
Beban Usaha
Beban Lain-lain - Neto
Kas neto diperoleh dari
aktivitas operasi
Kas neto digunakan untuk
aktivitas investasi
Efek perubahan nilai kurs
pada kas
Reklasifikasi/
Reclassification
123.744.372
142.887.285
Direklasifikasi/
As Reclassified
(627.100)
627.100
123.117.272
143.514.385
120.961.644
30.726.062
151.687.706
75.735.749
(30.685.853)
45.049.896
(40.209)
(40.209)
Operating expenses
Other expenses - net
Net cash flows provided by
operating activities
Net cash flows used in
investing activities
Effect of exchange rate
changes on cash
31 Maret/
March 31,
2014
(Tiga bulan/
Three months )
31 Maret/
March 31,
2013
(Tiga bulan/
Three months )
612.641.190
337.358.810
254.000.000
12.285.175
6.352.538
4.775.498
39.330.652
4.949.680
4.341.123
244
31 Maret/
March 31,
2014
(Tiga bulan/
Three months )
Kapitalisasi biaya pinjaman atas utang
bank dan obligasi menjadi aset
eksplorasi dan evaluasi
1.455.467
1.290.385
30.000.000
195.000.000
31 Maret/
March 31,
2013
(Tiga bulan/
Three months )
a)
(i)
(i)
(ii)
(ii)
245
pasal
(iii) Memberikan
kuasa
kepada
Direksi
Perusahaan untuk melakukan perubahan,
penambahan atau penyesuaian apabilan
dianggap perlu terhadap Anggaran Dasar
Perusahaan yang telah diputuskan dalam
rapat ini, satu dan lain hal tanpa ada yang
dikecualikan.
(iv)
b)
c)
246
d)
d)
247
248