Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
AND 1 JANUARY 2014
(Expressed in millions of Rupiah,
except par value and share data)
31 Desember/ 31 Desember/
December
December
2015
2014*
1 Januari/
January
2014*
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Aset keuangan
tersedia untuk dijual
Persediaan
Biaya dibayar di muka dan
uang muka
Pajak dibayar di muka
- Pajak penghasilan
- Pajak lain-lain
Aset lancar lainnya
CURRENT ASSETS
6, 34a
3,115,337
4,039,267
3,343,905
7
7, 34a
538,129
1,057,451
307,224
1,132,177
578,121
849,451
8
10
623,879
1,233,175
296,492
1,033,360
86,995
901,952
11
297,494
131,429
181,249
21a
21a
12
159,827
423,168
150,016
147,431
91,565
237,860
230,593
54,562
252,955
7,598,476
7,416,805
6,479,783
34a
43,127
29,281
27,874
NON-CURRENT ASSETS
Other receivables
from related parties
11
11,775
41,293
111,103
13a
169,680
13b
1,070,314
936,346
628,327
14
15
17
18
1,442,546
5,579,117
46,648
274,118
1,459,737
3,987,565
59,770
302,966
862,502
2,803,393
130,185
-
21a
21d
16
12
22,825
431,022
102,077
102,318
230,593
276,536
119,719
61,791
511,019
57,955
Investment in associates
Investment in joint
ventures
Deferred development
expenditure
Fixed assets
Mining properties
Plantations
Prepaid taxes
Income tax Deferred tax assets
Goodwill
Other non-current assets
9,295,567
7,443,806
5,194,149
16,894,043
14,860,611
11,673,932
TOTAL ASSETS
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
AND 1 JANUARY 2014
(Expressed in millions of Rupiah,
except par value and share data)
31 Desember/ 31 Desember/
December
December
2015
2014*
1 Januari/
January
2014*
LIABILITAS
LIABILITIES
LIABILITAS JANGKA
PENDEK
Utang usaha
- Pihak ketiga
19
- Pihak berelasi
19, 34a
Beban akrual
20a
Liabilitas imbalan kerja
jangka pendek
20b
Utang pajak
- Pajak penghasilan
21b
- Pajak lain-lain
21b
Bagian jangka pendek dari
liabilitas sewa pembiayaan
24b
Pinjaman bank jangka pendek 24a
Bagian jangka pendek dari
pinjaman bank jangka panjang24a
Provisi reklamasi
lingkungan dan
penutupan tambang
22
Bagian jangka pendek dari
liabilitas imbalan pascakerja
Utang jangka pendek
lainnya
1,009,856
136,233
1,647,428
443,314
102,191
1,203,765
449,763
22,116
1,082,065
222,025
236,056
261,797
52,189
124,027
1,755
63,084
82,620
129,229
15,851
739,000
826,428
77,890
597,034
467,235
110,900
89,940
36,319
23
181,333
111,209
78,907
SHORT-TERM
LIABILITIES
Trade payables
Third parties Related parties Accrual
Short-term employee
benefits liabilities
Taxes payable
Income tax Other taxes Short-term portion of
finance lease liabilities
Short-term bank borrowings
Short-term portion of longterm bank borrowings
Provision for environmental
reclamation and
mine closure
Short-term portion of postemployment benefits
obligation
20c
86,857
36,029
6,767
4,922,733
3,581,006
2,227,473
22
24b
140,216
46,980
147,131
-
233,836
-
23
24a
1,873,375
623,192
1,645,643
961,753
1,651,384
-
LONG-TERM
LIABILITIES
Provision for environmental
reclamation and
mine closure
Financial lease liabilities
Post- employment
benefits obligation
Bank borrowings
2,683,763
2,754,527
1,885,220
Total long-term
liabilities
JUMLAH LIABILITAS
7,606,496
6,335,533
4,112,693
TOTAL LIABILITIES
Catatan/
Notes
EKUITAS
Ekuitas yang dapat
diatribusikan kepada
pemilik entitas induk
Modal saham
Modal dasar 1 lembar
saham preferen dan
7.999.999.999 lembar
saham biasa,
modal ditempatkan
dan disetor penuh
1 lembar saham
preferen dan
2.304.131.849 lembar
saham biasa
dengan nilai nominal
Rp500 per lembar
saham
25
Tambahan modal disetor
25
Saham treasuri
26
Cadangan perubahan nilai wajar
aset keuangan tersedia
untuk dijual
Selisih penjabaran
laporan keuangan entitas anak
Saldo laba
- Dicadangkan
28
- Belum dicadangkan
Kepentingan
non-pengendali
13c
JUMLAH EKUITAS
JUMLAH LIABILITAS
DAN EKUITAS
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
AND 1 JANUARY 2014
(Expressed in millions of Rupiah,
except par value and share data)
31 Desember/ 31 Desember/
December
December
2015
2014*
1 Januari/
January
2014*
EQUITY
Equity attributable to
owners of the parent
1,152,066
30,486
(2,301,637)
1,152,066
30,486
(1,899,413)
Share capital
Authorised 1 preferred
share and
7,999,999,999
ordinary shares,
issued and fully paid
1 preferred share
and 2,304,131,849
ordinary shares
with par value of
1,152,066
Rp500 per share
30,486
Additional paid-in capital
(1,899,413)
Treasury shares
Reserve for changes in fair
value of available-for-sale
(862)
financial assets
Currency differences from
translation of subsidiary's
61,599
financial statements
Retained earnings
6,474,993
Appropriated 1,628,182
Unappropriated -
(11,571)
2,093
113,581
62,986
8,607,269
1,584,502
7,296,758
1,762,871
9,174,696
8,407,847
7,447,051
112,851
117,231
114,188
Non-controlling
interests
9,287,547
8,525,078
7,561,239
TOTAL EQUITY
16,894,043
14,860,611
11,673,932
TOTAL LIABILITIES
AND EQUITY
Catatan/
Notes
2015
2014*
Penjualan
29
13,733,627
13,077,962
30
(9,593,903)
(9,155,696)
4,139,724
3,922,266
(1,030,647)
(692,818)
(1,919)
(1,059,527)
(736,626)
(76,689)
2,414,340
2,049,424
Laba kotor
30
30
Laba usaha
Pendapatan keuangan
Beban keuangan
Bagian laba bersih dari
entitas ventura bersama
267,647
(48,701)
13b
133,969
145,582
Finance income
Finance costs
Share in net profit
of joint ventures
2,663,796
2,413,952
21c
(626,685)
2,037,111
(550,171)
1,863,781
Gross profit
272,812
(157,325)
Cost of revenue
31
31
Revenue
50,595
23
(264,145)
66,036
(13,664)
(161,178)
1,875,933
1,387
133,463
(33,366)
2,955
104,439
Other comprehensive
(loss)/income for the year,
net of tax
1,968,220
Catatan/
Notes
Laba yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
13c
2015
2014*
2,035,911
1,200
1,860,738
3,043
2,037,111
1,863,781
Profit
attributable to:
Owners of the parent
Non-controlling interests
1,874,733
1,200
1,965,177
3,043
1,875,933
1,968,220
941
856
35
30,486
(2,301,637)
(402,224)
-
(1,899,413)
(1,899,413)
(1,899,413)
Saham
treasuri/
Treasury
shares
(11,571)
(13,664)
2,093
2,955
(862)
(862)
1,152,066
13c
26
27
28
30,486
1,152,066
30,486
30,486
27
28
1,152,066
1,152,066
Catatan/
Notes
Modal
saham/
Share
capital
Tambahan
modal
disetor/
Additional
paid-in
capital
Keuntungan/
(kerugian)
yang belum
direalisasi
dari aset
keuangan
tersedia
untuk dijual/
Unrealised
gain/(loss)
from
available-forsale financial
assets
113,581
50,595
62,986
1,387
61,599
61,599
Selisih
penjabaran
laporan
keuangan
entitas anak/
Currency
differences
from translation
of subsidiarys
financial
statements
8,607,269
1,310,511
7,296,758
821,765
6,474,993
6,474,993
Saldo laba
telah
ditentukan
penggunaannya/
Appropriated
retained
earnings
9,174,696
(198,109)
50,595
(13,664)
2,035,911
(402,224)
(705,660)
-
8,407,847
100,097
1,387
2,955
1,860,738
(1,004,380)
-
7,447,050
9,669
7,437,381
Jumlah/
Total
112,851
(5,580)
1,200
-
117,231
3,043
-
114,188
114,188
Kepentingan
nonpengendali/
Noncontrolling
interests
9,287,547
(198,109)
50,595
(13,664)
(5,580)
2,037,111
(402,224)
(705,660)
-
8,525,078
100,097
1,387
2,955
1,863,781
(1,004,380)
-
7,561,238
9,669
7,551,569
Jumlah
ekuitas/
Total equity
1,584,502
(198,109)
2,035,911
(705,660)
(1,310,511)
1,762,871
100,097
1,860,738
(1,004,380)
(821,765)
1,628,181
9,669
1,618,512
Saldo laba
belum
ditentukan
penggunaannya/
Unappropriated
retained
earnings
Lampiran 3 Schedule
2014*
13,598,833
100,544
(810,867)
13,085,882
28,103
(765,418)
(10,215,192)
(840,884)
(54,562)
272,812
(152,913)
(9,607,277)
(943,214)
(53,529)
267,647
(36,077)
1,897,771
1,976,117
(169,679)
(162,437)
-
104,926
(54,684)
(2,035,306)
(687,241)
(724,262)
(35,991)
(51,576)
(390,500)
(285,207)
62,555
87,455
2,574
(844,595)
(1,113,356)
(705,660)
(1,004,381)
188,470
(830,226)
(402,224)
(31,506)
(6,736)
2,043,504
(294,082)
-
(13,846)
(1,406)
(1,794,992)
(1,010,577)
86,647
736,899
677,710
NET (DECREASE)/INCREASE
IN CASH AND CASH
EQUIVALENTS
17,652
4,039,267
3,343,905
3,115,337
4,039,267
1.
UMUM
1.
GENERAL
1.
UMUM (lanjutan)
1.
GENERAL (continued)
Komisaris Independen
Agus Suhartono
Robert Heri
Muhammad Said Didu
Seger Budiarjo
Leonard
S. Koesnaryo
Direktur Utama
Milawarma
Direktur Keuangan
Achmad Sudarto
Direktur Operasi/Produksi
Heri Supriyanto
Direktur Pengembangan Usaha
Anung Dri Prasetya
Direktur Niaga
M. Jamil
Direktur Umum dan Sumber Daya Manusia
Maizal Gazali
Independent Commissioner
President Director
Finance Director
Operation/Production Director
Business Development Director
Commerce Director
General Affairs and Human Resources Director
1.
UMUM (lanjutan)
1.
GENERAL (continued)
Agus Suhartono
Robert Heri
Thamrin Sihite
Seger Budiarjo
Leonard
S. Koesnaryo
Komisaris Independen
Direktur Utama
Direktur Keuangan
Direktur Operasi/Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur Umum dan SDM
Independent Commissioner
Milawarma
Achmad Sudarto
Heri Supriyanto
Anung Dri Prasetya
M. Jamil
Maizal Gazali
President Director
Finance Director
Operation/Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
S. Koesnaryo
Seger Budiarjo
Ai Supardini
Barlian Dwinagara
Chairman
Vice Chairman
Members
S. Koesnaryo
Seger Budiarjo
Helmi Mahfud
Nuhindro Priagung Widodo
Chairman
Vice Chairman
Members
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
Proporsi saham
Tahun
biasa yang dimiliki
beroperasi
secara langsung
secara
oleh induk Perusahaan/
komersial/
Proportion of
Commencordinary
ement
shares held by
of
parent
commercial
2015
2014
operations
%
%
Proporsi saham
biasa yang dimiliki
secara langsung
oleh Grup/
Proportion of
ordinary
shares held by
the Group
2015
2014
%
%
Proporsi
saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest (%)
2015
2014
%
%
Jumlah aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
2015
2014
Penambangan batubara/
Coal mining
Tanjung Enim,
Sumatera
Selatan/ South
Sumatra
1997
75
75
75
75
25
25
1,978
359
1.
UMUM (lanjutan)
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
GENERAL (continued)
Proporsi saham
Tahun
biasa yang dimiliki
beroperasi
secara langsung
secara
oleh induk Perusahaan/
komersial/
Proportion of
Commencordinary
ement
shares held by
of
parent
commercial
2015
2014
operations
%
%
Proporsi
saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest (%)
2015
2014
%
%
Proporsi saham
biasa yang dimiliki
secara langsung
oleh Grup/
Proportion of
ordinary
shares held by
the Group
2015
2014
%
%
Jumlah aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
2015
2014
Perdagangan batubara/
Coal trading
Penambangan batubara/
Coal mining
PT Bukit Asam
Metana Ombilin
(BAMO)
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Pertambangan dan
perdagangan/
Coal mining, trading,
and industry
Perdagangan
umum, jasa percetakan,
pembangunan, industri,
pengangkutan,
pertanian, perkebunan,
properti, dan
melakukan investasi
pada perusahaan lain/
Trading, printing
services,construction,
industry,transportation,
agriculture, plantation,
property and
investment in
other companies
Perdagangan,
jasa, perbengkelan,
pembangunan,
perindustrian, dan
pengangkutan/
trading, service,
workshop, construction,
industry, and
transportation
PT Bukit Asam
Metana Enim
(BAME)
PT Bukit Asam
Metana Peranap
(BAMP)
PT Bukit Asam
Banko
(BAB)
PT Bukit Multi
Investama (BMI) b)
PT Bukit Energi
Investama (BEI)
c)
Jakarta
2007
99.99
99.99
99.99
99.99
0.01
0.01
238,692
318,382
Palaran,
Kalimantan
Timur/East
Kalimantan
Jakarta
2010
51
51
51
51
49
49
551,388
395,026
Belum beroperasi/
Not operating
99.99
99.99
99.99
99.99
0.01
0.01
16
500
Jakarta
Belum beroperasi/
Not operating
99.99
99.99
99.99
99.99
0.01
0.01
71
500
Jakarta
Belum beroperasi/
Not operating
99.99
99.99
99.99
99.99
0.01
0.01
109
500
Tanjung Enim,
Sumatera
Selatan/South
Sumatra
Jakarta
Belum beroperasi/
Not operating
65
65
65
65
35
35
2,406
2,406
2014
99.99
99.99
99.99
99.99
0.01
0.01
2,505,883
1,455,795
Jakarta
2015
99.88
99.88
0.12
83,171
Tanjung Enim,
Sumatera
Selatan/
South
Sumatra
Jakarta
2007
99.99
99.99
0.01
0.01
227,831
267,601
Belum beroperasi/
Not operating
2014
51.00
51.00
49.00
49.00
2,187
2,053
99.99
99.99
0.01
0.01
33,602
35,592
77,760
PT Internasional
Prima Cemerlange)
PT Bukit Prima
Bahari (BPB) f)
Anthrakas Pte Ltd g)
PT Pelabuhan Bukit
Prima (PBP) h)
PT Bukit Asam
Medika (BAM) i)
PT Penajam
Internasional
Prima (PIT) j)
PT Satria Bahana
Sarana (SBS) k)
Perkebunan kelapa,
sawit, dan hasil
olahan kelapa sawit/
Palm plantation and
palm processing
Perdagangan batubara/
coal trading
Pelayaran/
sea voyages
Perdagangan batubara/
coal trading
Jasa pelabuhan/
Port Service
Rumah Sakit, klinik,
poliklinik, poliklinik
spesialis dan
balai pengobatan/
Hospital, clinic,
polyclinic, specialist
polyclinic, and
medical services
Jasa kepelabuhan/
Port Services
Jakarta
Singapura/
Singapore
Jakarta
Tanjung Enim,
Sumatera
Selatan/South
Sumatra
Bekasi, Jawa
Barat/West
Java
Jasa penambangan
Tanjung Enim,
batubara dan penyewaan Sumatera
alat berat/Coal mining
Selatan/South
contractor and heavy
Sumatra
equipment rental
2014
99.99
99.99
0.01
0.01
39,643
Belum beroperasi/
Not operating
2014
99.99
99.99
0.01
0.01
11,605
97.50
97.50
2.50
2.50
20,143
10,000
2015
90.00
10.00
3,720
2015
95.00
5.00
899,673
1.
UMUM (lanjutan)
1.
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
GENERAL (continued)
Proporsi saham
Tahun
biasa yang dimiliki
beroperasi
secara langsung
secara
oleh induk Perusahaan/
komersial/
Proportion of
Commencordinary
ement
shares held by
of
parent
commercial
2015
2014
operations
%
%
Proporsi
saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest (%)
2015
2014
%
%
Proporsi saham
biasa yang dimiliki
secara langsung
oleh Grup/
Proportion of
ordinary
shares held by
the Group
2015
2014
%
%
Jumlah aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
2015
2014
Perdagangan,
jasa, perbengkelan,
pembangunan,
perindustrian, dan
pengangkutan/
trading, service,
workshop, construction,
industry, and
transportation
Jakarta
2015
Catatan:
a) Operasi penambangan dihentikan sementara.
b) Pada tanggal 14 Oktober 2014, Perusahaan mendirikan
BMI dengan kepemilikan saham 99,99%.
c) Pada tanggal 15 April 2015, Perusahaan mendirikan
BEI dengan kepemilikan saham 99,88%.
d) Pada tanggal 17 Oktober 2014, BMI mengakuisisi BSP
dengan kepemilikan saham 99,99% (lihat Catatan 5a).
e) Pada tanggal 4 Maret 2014, IPC mendirikan PT
Internasional Prima Cemerlang dengan kepemilikan
saham 99,99%.
f) Pada tanggal 14 Agustus 2014, BAP mendirikan BPB
dengan kepemilikan saham 99,99%.
g) Pada tanggal 24 Juli 2014, BAP mendirikan Anthrakas
Pte Ltd di Singapura dengan kepemilikan saham 100%.
h) Pada tanggal 14 Agustus 2014, BAP mendirikan PBP
dengan kepemilikan saham 99,99%.
i) Pada tanggal 29 Desember 2014, BMI mendirikan BAM
dengan kepemilikan saham 97,5%.
j) Pada tanggal 19 Juni 2015, BAP melalui PBP
mengakuisisi 60% kepemilikan saham PIT. Pada
tanggal 3 November 2015, PBP melakukan
penambahan modal pada PIT, sehingga meningkatkan
kepemilikan PBP pada PIT menjadi 90% (lihat Catatan
5c).
k) Lihat Catatan 5b untuk akuisisi atas SBS.
l) Pada tanggal 30 Juli 2015, BEI mendirikan BEST
dengan kepemilikan saham 99,62%.
99.62
0.38
24,534
Notes:
a) Mining operation is temporarily suspended
b) On 14 October 2014, the Company established BMI
with share ownership of 99.99%.
c) On 15 April 2015, the Company established BEI with
share ownership of 99.88%.
d) On 17 October 2014, BMI acquired BSP with share
ownership of 99.99% (refer to Note 5a).
e) On 4 March 2014, IPC established PT Internasional
Prima Cemerlang with share ownership of 99.99%.
f)
1.
UMUM (lanjutan)
GENERAL (continued)
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
PT Bukit Pembangkit
Innovative (BPI)
PT Bukit Asam
Transpacific
Railway (BATR)
PT Huadian Bukit
Asam Power
(HBAP)
Tanjung Enim,
Sumatera
Selatan/South
Sumatera
Jakarta
Proporsi saham
Tahun
biasa yang dimiliki
beroperasi
secara langsung
secara
oleh induk Perusahaan/
komersial/
Proportion of
Commencordinary
ement
shares held by
of
parent
commercial
2015
2014
operations
%
%
Proporsi
saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
non-pengendali/
Proportion of
ordinary
shares held by
non-controlling
interest (%)
2015
2014
%
%
Proporsi saham
biasa yang dimiliki
secara langsung
oleh Grup/
Proportion of
ordinary
shares held by
the Group
2015
2014
%
%
Jumlah aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
2015
2014
Entitas
pengendalian
bersama/
Joint venture
Tanjung Enim,
Sumatera
Selatan
Sumatera
2015
59.75
59.75
40.25
40.25
4,927,920
3,740,420
Belum beroperasi/
Not Operating
10.00
10.00
90.00
90.00
54,584
54,584
Belum beroperasi/
Not operating
45.00
45.00
55.00
55.00
133,682
134,578
34.17
65.83
10,434
10,434
34.17
65.83
26,523
26,523
Entitas
asosiasi/
Associates
PT Tabalong Prima
Resourcesa)
(TPR)
Penambangan baturaba/
Coal Mining
PT Mitra Hasrat
Bersamab)
(MHB)
Infrastruktur/
Infrastructure
Kalimantan
Dalam tahap
Selatan/ South pengembangan/
Kalimantan
Under development
stage
Kalimantan
Dalam tahap
Tengah/ Central pengembangan/
Kalimantan
Under development
stage
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
2.
a.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
2.
a.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
2.
a.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
PSAK
46
Penghasilan
(revisi
2014),
Pajak
ACCOUNTING
PSAK
46,
Pajak
Penghasilan
mengklarifikasi pajak yang masuk ke
dalam lingkup pajak penghasilan adalah
pajak yang dikenakan atas penghasilan
bersih kena pajak.
2.
a.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
2.
a.
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
b.
i.
Prinsip-prinsip konsolidasi
Entitas anak
Entitas anak adalah seluruh entitas
(termasuk entitas terstruktur) dimana
Grup memiliki pengendalian. Grup
mengendalikan entitas lain ketika Grup
terekspos atas, atau memiliki hak untuk,
pengembalian yang bervariasi dari
keterlibatannya dengan entitas dan
memiliki
kemampuan
untuk
mempengaruhi pengembalian tersebut
melalui kekuasaannya atas entitas
tersebut. Entitas anak dikonsolidasikan
secara penuh sejak tanggal dimana
pengendalian dialihkan kepada Grup.
Entitas anak tidak dikonsolidasikan lagi
sejak tanggal dimana Grup kehilangan
pengendalian.
ACCOUNTING
b.
Principles of consolidation
i.
Subsidiaries
Subsidiaries are all entities (including
structured entities) over which the
Group has control. The Group controls
an entity when the Group is exposed to,
or has rights to, variable returns from its
involvement with the entity and has the
ability to affect those returns through its
power over the entity. Subsidiaries are
fully consolidated from the date on
which control is transferred to the
Group. They are deconsolidated from
the date on which that control ceases.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Subsidiaries (continued)
2.
ii.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Subsidiaries (continued)
Perubahan
kepemilikan
kehilangan pengendalian
tanpa
ii.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
Entitas asosiasi
Disposal of subsidiaries
When the Group ceases to have
control, any retained interest in the
entity is remeasured to its fair value at
the date when the control is lost, with
the change in carrying amount
recognised in profit or loss.The fair
value is the initial carrying amount for
the
purposes
of
subsequently
accounting for the retained interest as
an associate, joint venture or financial
asset. In addition, any amounts
previously
recognised
in
other
comprehensive income in respect of
that entity are accounted for as if the
Group had directly disposed of the
related assets or liabilities. This may
mean
that
amounts
previously
recognised in other comprehensive
income are reclassified to profit or loss.
ACCOUNTING
iv.
Associates
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Associates (continued)
2.
Pengaturan bersama
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Joint arrangements
Under
the
equity
method
of
accounting, interests in joint ventures
are initially recognised at cost and
adjusted thereafter to recognise the
Groups share of the post acquisition
profits or losses and movements in
other comprehensive income. When
the Groups share of losses in a joint
venture equals or exceeds its interests
in the joint ventures (which includes
any long-term interests that, in
substance, form part of the Groups net
investment in the joint ventures), the
Group does not recognise further
losses, unless it has incurred
obligations or made payments on
behalf of the joint ventures.
2.
(b)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Laporan
keuangan
konsolidasian
disajikan
dalam
Rupiah
yang
merupakan mata uang fungsional dan
penyajian Grup.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
d.
d.
ACCOUNTING
e.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Kolektibilitas piutang usaha dan piutang nonusaha ditinjau secara berkala. Piutang yang
diketahui tidak tertagih, dihapuskan dengan
secara langsung mengurangi nilai tercatatnya.
Akun penyisihan digunakan ketika terdapat
bukti yang objektif bahwa Grup tidak dapat
menagih seluruh nilai terutang sesuai dengan
persyaratan awal piutang. Kesulitan keuangan
signifikan yang dialami debitur, kemungkinan
debitur dinyatakan pailit atau melakukan
reorganisasi keuangan dan gagal bayar atau
menunggak pembayaran merupakan indikator
yang dianggap dapat menunjukkan adanya
penurunan nilai piutang. Jumlah penurunan
nilai piutang adalah sebesar selisih antara nilai
tercatat aset dan nilai kini dari estimasi arus
kas masa depan pada tingkat suku bunga
efektif awal. Arus kas terkait dengan piutang
jangka pendek tidak didiskontokan apabila efek
diskonto tidak material.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
Aset keuangan
g.
1.1 Klasifikasi
ACCOUNTING
Financial assets
1.1 Classification
(i)
(i)
Pinjaman
piutang
yang
diberikan
dan
2.
Pinjaman yang
piutang (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
diberikan
dan
Aset
keuangan
Grup
yang
dikategorikan sebagai pinjaman yang
diberikan dan piutang Grup terdiri
dari kas dan setara kas, piutang
usaha, aset lancar lainnya, piutang
lain-lain dari pihak berelasi, dan aset
tidak lancar lainnya pada laporan
posisi keuangan.
(ii) Aset keuangan yang tersedia untuk
dijual
(i)
The
Groups
financial
assets
categorised as loans and receivables
comprise cash and cash equivalents,
trade receivable, other current
assets, other receivable from related
party, and other current assets in the
statement of financial position.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
Aset
keuangan
dihentikan
pengakuannya
ketika
hak
untuk
menerima arus kas dari investasi
tersebut telah jatuh tempo atau telah
ditransfer dan Grup telah mentransfer
secara substansial seluruh risiko dan
manfaat atas kepemilikan aset.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
h.
ACCOUNTING
and
measurement
h.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
(i)
(i)
2.
Penurunan
(lanjutan)
(i)
nilai
dari
aset
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
Assets carried
(continued)
at
amortised
cost
2.
k.
Persediaan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Inventories
Persediaan
batubara
dan
produksi
perkebunan diakui sebesar nilai yang lebih
rendah antara harga perolehan dengan nilai
realisasi bersih. Harga perolehan ditentukan
berdasarkan metode rata-rata tertimbang
atas biaya yang terjadi selama tahun berjalan
dan terdiri dari biaya bahan baku, tenaga
kerja, serta alokasi biaya overhead yang
berkaitan dengan aktivitas penambangan dan
perkebunan. Nilai realisasi bersih adalah
estimasi harga penjualan dalam kegiatan
usaha normal dikurangi taksiran biaya
penyelesaian dan biaya penjualan.
Perlengkapan,
bahan
bakar,
minyak
pelumas, dan suku cadang diakui pada harga
perolehan, ditentukan dengan metode ratarata, setelah dikurangi penyisihan untuk
persediaan usang dan bergerak lambat.
Penyisihan untuk persediaan usang dan
bergerak lambat ditentukan berdasarkan
estimasi penggunaan masing-masing jenis
persediaan pada masa mendatang. Bahan
pendukung kegiatan pemeliharaan dicatat
sebagai beban produksi pada periode yang
digunakan.
k.
memiliki
pengendalian
atau
pengendalian bersama atas Grup;
memiliki pengaruh signifikan atas Grup;
atau
merupakan personil manajemen kunci
Grup atau entitas induk Grup.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
Transactions
(continued)
with
ACCOUNTING
related
parties
2.
m.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
m.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
Deferred
(continued)
development
ACCOUNTING
expenditure
Tambang
dalam
pengembangan
direklasifikasi ke tambang yang berproduksi
pada akun beban pengembangan tangguhan
pada akhir tahap commisioning, ketika
tambang tersebut mampu beroperasi sesuai
dengan maksud manajemen.
2.
Aset tetap
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
Fixed assets
Fixed assets are stated at cost less
accumulated depreciation. Depreciation of the
main mining equipment used in mining
operations is calculated using the unit-ofproduction method. The main mining equipment
consists of Bucket Wheel Excavator (BWE),
Conveyor System (CS), Central Distribution
Point (CDP), Spreader, and Stacker and
Reclaimer (SR). Other fixed assets, except
land, are depreciated using the straight-line
method to their estimated residual value over
the lesser of the estimated useful lives of the
assets, the life of the mine or the Mining
Licences (IUP) term as follows:
Tahun/
Years
Bangunan
Mesin dan peralatan
Kendaraan
Peralatan kantor dan rumah sakit
5 sampai/to 20
5 sampai/to 20
4
3 sampai/to 4
Buildings
Machinery and equipment
Vehicles
Office and hospital equipment
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
Properti pertambangan
ACCOUNTING
o.
Mining properties
2.
q.
Goodwill
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Goodwill
Tanaman perkebunan
q.
Plantation
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
Plantations (continued)
Depreciation of mature plantations commences
in the year when the plantations reach maturity
using the straight line method over the
estimated useful life of 20 years. The residual
value and useful lives of mature plantation are
reviewed, and adjusted if appropriate, at each
reporting date.
ACCOUNTING
r.
2.
t.
Utang usaha
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
Trade payables
Pinjaman
t.
Borrowings
2.
Sewa
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Leases
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa dibuat
berdasarkan substansi perjanjian itu sendiri
dan penilaian apakah pemenuhan atas
perjanjian bergantung dari penggunaan aset
tertentu atau aset, dan apakah perjanjian
memberikan hak untuk menggunakan aset.
2.
Imbalan kerja
i.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
Employee benefits
i.
Imbalan
pensiun
pascakerja lainnya
dan
imbalan
ACCOUNTING
ii.
other
post-
2.
Imbalan
pensiun
dan
pascakerja lainnya (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
imbalan
ACCOUNTING
post-
2.
Imbalan
pensiun
dan
pascakerja lainnya (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
imbalan
Perusahaan
memberikan
imbalan
pascakerja
lainnya,
seperti
uang
penghargaan,
santunan
kematian,
penghargaan pengabdian, dan uang
pisah. Imbalan berupa uang penghargaan
diberikan apabila karyawan bekerja
hingga mencapai usia pensiun. Santunan
kematian diberikan bila pegawai dan
anggota keluarga tertentu meninggal
dunia. Nilai imbalan yang diberikan
didasari pada peraturan Perusahaan.
Sedangkan imbalan berupa uang pisah,
dibayarkan kepada karyawan yang
mengundurkan diri secara sukarela,
setelah memenuhi minimal masa kerja
tertentu. Imbalan ini dihitung dengan
menggunakan metodologi yang sama
dengan metodologi yang digunakan dalam
perhitungan program pensiun imbalan
pasti.
iii. Imbalan pelayanan kesehatan pensiun
Grup menyediakan imbalan kesehatan
pascakerja untuk pensiunan. Hak atas
imbalan ini pada umumnya diberikan
apabila karyawan bekerja sampai usia
pensiun dan memenuhi masa kerja
minimum tertentu. Prakiraan biaya
imbalan ini diakru sepanjang masa kerja
karyawan, dengan menggunakan metode
akuntansi yang sama dengan metode
yang digunakan dalam perhitungan
program pensiun imbalan pasti. Kewajiban
ini dinilai setiap tahun oleh aktuaris
independen yang memenuhi kualifikasi.
ACCOUNTING
post-
The Company also provides other postemployment benefits, such as long service
reward, death allowance, jubilee rewards,
and separation reward. The long service
reward is paid when the employees reach
their retirement age. Death allowance is
paid when the employee or the qualified
family members pass away. The
separation reward benefit is paid to
employees in the event of voluntary
resignation, subject to a minimum number
of years of service. These benefits have
been accounted for using the same
methodology as for the defined benefit
pension plan.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
Penyisihan reklamasi
penutupan tambang
lingkungan
ACCOUNTING
dan
w.
2.
dan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
ACCOUNTING
x.
(i)
(i)
(ii)
(iii)
(iv)
(v)
2.
Perpajakan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
ACCOUNTING
Taxation
2.
Perpajakan (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
y.
Pelaporan segmen
z.
Segment reporting
sebuah
b.
c.
aa.
Taxation (continued)
Deferred income tax assets and liabilities are
offset when there are legally-enforceable right
to offset current tax assets against current tax
liabilities and when the deferred income taxes
assets and liabilities relate to income taxes
levied by the same taxation authority on the
same taxable entities where there is an
intention to settle the balances on a net basis.
ACCOUNTING
Modal saham
Biaya tambahan yang secara langsung dapat
diatribusikan kepada penerbitan saham biasa
atau opsi disajikan pada ekuitas sebagai
pengurang penerimaan, setelah dikurangi
pajak.
aa.
Share capital
Incremental costs directly attributable to the
issue of new ordinary shares or options are
shown in equity as a deduction, net of tax, from
the proceeds.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
aa.
ac.
Dividen
ac.
MANAJEMEN RISIKO
Berbagai aktivitas yang dilakukan membuat Grup
terekspos terhadap berbagai risiko keuangan,
termasuk dampak nilai tukar mata uang asing,
tingkat harga komoditas dan tingkat bunga. Sistem
manajemen
risiko
keseluruhan
yang
diimplementasikan Grup ditujukan untuk menghadapi
ketidakpastian harga komoditas dan untuk
meminimalkan dampak yang tidak diharapkan pada
kinerja keuangan Grup.
Dividends
Dividends
distributed
to
the
Groups
shareholders are recognised as a liability in the
Groups consolidated financial statements in
the period in which the dividends are declared.
ACCOUNTING
3.
RISK MANAGEMENT
The Groups activities expose it to a variety of
financial risks, including the effects of foreign currency
exchange rates, commodity prices and interest rates.
The Groups overall risk management system focuses
on the unpredictability of commodity prices and seeks
to minimise potential adverse effects on the financial
performance of the Group.
3.
3.
a.
a.
Risiko pasar
(i)
Market risk
(i)
3.
3.
3.
3.
a.
2015
Rata-rata
tertimbang
tingkat suku
bunga/
Weighted
average
interest
rate
Pinjaman bank
- Rupiah
- Dolar AS
Eksposur neto atas risiko
arus kas
9.74%
-
Saldo/
Balance
239,953
-
239,953
2014
Rata-rata
tertimbang
tingkat suku
bunga/
Weighted
average
interest
rate
11.49%
6.50%
Saldo/
Balance
344,145
67,723
Bank borrowings
Rupiah US Dollar -
411,868
3.
3.
3.
Risiko kredit
3.
Credit risk
3.
3.
564,194
21,413
701,030
15,257
7,091
585,607
723,378
1,009,973
716,023
1,595,580
1,439,401
3.
3.
b.
2015
1,893,759
275
609,836
1,621
386,776
2,558,647
625,000
459,496
2,892,267
3,643,143
5,419
-
224,953
5,267
7,649
5,419
237,869
200,094
-
100,000
200,094
100,000
8,266
-
7,332
8,266
7,332
8,682
50,360
8,682
50,360
3,114,728
4,038,704
395
395
3.
3.
2015
Aset keuangan
tersedia untuk dijual
(Pefindo)
A
Aset keuangan
tersedia untuk dijual
(Standard and Poors)
BB+
Jumlah surat berharga utang
tersedia untuk dijual
Jaminan pelaksanaan
di bank (Pefindo)
AAA
A-
c.
502,529
172,092
121,350
124,400
Available-for-sale
financial assets
(Pefindo)
A
Available-for-sale
financial assets
(Standard and Poors)
BB+
623,879
296,492
Total available-for-sale
debt securities
121,590
18,081
246,625
-
Performance bonds
in bank (Pefindo)
AAA
A-
Jaminan pelaksanaan
di bank yang tidak
memiliki peringkat
kredit eksternal
15,588
13,560
Performance bonds
in bank without
external credit rating
Jumlah jaminan
pelaksanaan di bank
155,259
260,185
Risiko likuiditas
Risiko likuiditas merupakan risiko yang muncul
dalam situasi dimana posisi arus kas Grup
mengindikasikan bahwa arus kas masuk dari
pendapatan jangka pendek tidak cukup untuk
memenuhi arus kas keluar untuk pengeluaran
jangka pendek. Dalam kebijakan manajemen
risiko likuiditas, Grup melakukan monitor dan
menjaga level kas dan setara kas yang
diperkirakan cukup untuk mendanai kegiatan
operasional Grup dan mengurangi pengaruh
fluktuasi dalam arus kas. Manajemen Grup
juga secara rutin melakukan monitor atas
perkiraan arus kas dan arus kas aktual,
termasuk profil jatuh tempo pinjaman, dan
secara terus-menerus menilai kondisi pasar
keuangan untuk kesempatan memperoleh
dana.
c.
Liquidity risk
Liquidity risk is defined as a risk that arises in
situations where the Group's cash flow indicates
that the cash inflow from short-term revenue is
not enough to cover the cash outflow of shortterm expenditure. As part of its liquidity risk
management policy, the Group monitors and
maintains a level of cash and cash equivalents
deemed adequate to finance the Group's
operational activities and to mitigate the effect of
fluctuations in cash flow. The Group's
management also regularly monitors the
projected and actual cash flows, including their
loan maturity profiles, and continuously assesses
conditions in the financial markets for
opportunities to pursue fund raising.
3.
3.
Kurang
dari
3 bulan/
Less than
3 months
31 Desember/December 2015
Utang usaha/Trade payables
Beban akrual/Accrual
Liabilitas imbalan kerja jangka
pendek/Short-term employee
benefit liabilities
Liabilitas sewa pembiayaan/
Financial lease liabilities
Pinjaman bank/Bank borrowings
Utang jangka pendek lainnya/
Other short-term liabilities
Antara 3
bulan sampai
1 tahun/
Between
3 months
and 1 year
Jumlah
tercatat
di laporan
posisi
keuangan/
Amount
recognised
in the
statement
of financial
position
Antara
1 sampai
2 tahun/
Between
1 and
2 years
1,146,089
1,647,428
1,146,089
1,647,428
222,025
222,025
5,074
366,250
15,221
1,100,465
51,393
693,095
71,688
2,159,810
86,857
86,857
3,473,723
1,115,686
744,488
5,333,897
545,505
1,203,765
545,505
1,203,765
236,056
130,157
1,212,559
983,522
236,056
2,326,238
36,029
36,029
2,151,512
1,212,559
983,522
4,347,593
3.
e.
Manajemen permodalan
3.
Nilai wajar
e.
Fair value
3.
3.
e.
Tingkat 1/
Level 1
Obligasi korporasi
- Obligasi PT Pertamina
(Persero) (USD)
- Obligasi berkelanjutan I
Danareksa tahap II
tahun 2014 seri A
- Medium Term Notes
Danareksa tahun
2015
Reksadana
- RDPT (Reksadana
Penyertaan Terbatas
PNM (Permodalan
Nasional Madani)
Perumnas
- RDPT PNM Pembiayaan
Mikro BUMN 2015
- RDPT Danareksa BUMN
Fund 2015 Properti II
- RDPT Danareksa BUMN
Fund 2014 Properti I
- RDPT PNM Properti
Syariah
- RDPT PNM Pembiayaan
Mikro BUMN 2015 Seri II
- RDPT Danareksa
BUMN Fund
2013 Infrastruktur 3
Reksadana
- RDPT (Reksadana
Penyertaan Terbatas)
PNM Pembiayaan
Industri Telekomunikasi
BUMN 2013
- RDPT Danareksa
BUMN Fund
2013 Infrastruktur 3
Instrumen keuangan
derivatif
- Kontrak berjangka valuta
asing Dolar AS
31 Desember/December 2015
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Jumlah/
Total
121,350
121,350
100,000
100,000
100,000
100,000
107,030
107,030
51,139
51,139
50,932
50,932
35,721
35,721
30,000
30,000
20,219
20,219
7,488
7,488
423,879
200,000
623,879
Tingkat 1/
Level 1
Obligasi korporat
- Obligasi PT Pertamina
30052044 (USD)
- Obligasi berkelanjutan I
Danareksa tahap II
tahun 2014 seri A
31 Desember/December 2014
Tingkat 2/
Tingkat 3/
Level 2
Level 3
Corporate bonds
Obligasi PT Pertamina (Persero) (USD)
Obligasi berkelanjutan I Danareksa tahap II
tahun 2014 seri A
Medium Term Notes Danareksa tahun
2015
Mutual funds
RDPT Reksadana Penyertaan Terbatas
PNM (Permodalan
Nasional Madani)
Perumnas
RDPT PNM Pembiayaan Mikro BUMN 2015
RDPT Danareksa BUMN Fund 2015 Properti II
RDPT Danareksa BUMN Fund 2014 Properti I
RDPT PNM Properti Syariah
RDPT PNM Pembiayaan Mikro BUMN 2015 Seri II
RDPT Danareksa BUMN BUMN Fund
2013 Infrastruktur 3
Jumlah/
Total
124,400
124,400
100,711
100,711
Corporate bonds
Obligasi PT Pertamina 30052044 (USD)
Obligasi berkelanjutan I Danareksa tahap II
tahun 2014 seri A
51,200
51,200
20,181
20,181
Mutual funds
RDPT (Reksadana Penyertaan Terbatas)
PNM Pembiayaan
Industri Telekomunikasi
BUMN 2013
RDPT Danareksa BUMN BUMN Fund
2013 Infrastruktur 3
Derivative
financial instruments
Forward foreign exchange contracts US Dollar
395
395
195,781
101,106
296,887
3.
4.
Aset
keuangan
tersedia
untuk
dijual
merupakan aset Grup yang nilai wajarnya
dikutip dari pasar yang aktif untuk aset identik
disajikan sebesar Rp623,9 miliar (nilai penuh)
dan Rp296,5 miliar (nilai penuh) pada 31
Desember 2015 dan 2014. Selain aset
keuangan tersedia untuk dijual dan instrumen
keuangan derivatif Grup tidak memiliki aset
keuangan lain yang nilainya disajikan dengan
menggunakan nilai wajar.
ESTIMASI
PENTING
DAN
PENILAIAN
AKUNTANSI
4.
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND
4.
ESTIMASI
DAN
PENTING (lanjutan)
PENILAIAN
AKUNTANSI
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
Rincian lebih lanjut mengenai sifat dari asumsiasumsi dan kondisi-kondisi tersebut dapat
ditemukan dalam catatan yang relevan atas laporan
keuangan konsolidasian.
(i)
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
lingkungan
dan
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
dan
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
4.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
5.
AKUISISI
5.
ACQUISITION
a.
The
following
table
summarises
consideration paid for acquisition of BSP
the amounts of the assets acquired
liabilities assumed recognised at
acquisition date.
the
and
and
the
17 Oktober/October 2014
Harga perolehan
- Kas yang dibayar
861,288
16,693
42,602
4,611
2,620
383
506,353
307,581
590,897
(354,224)
(7,753)
(14,813)
(4,596)
(94)
(4,665)
(219,215)
(5,000)
861,380
Kepentingan non-pengendali
Harga perolehan
Consideration
Cash paid -
(92)
861,288
5.
AKUISISI (lanjutan)
5.
ACQUISITION (continued)
a.
17 Oktober/October 2014
Imbalan kas yang dibayar
Dikurangi saldo kas yang diperoleh:
- Kas dan setara kas
861,288
844,595
(16,693)
Cash consideration
Less balance of cash received
Cash and cash equivalents Cash outflow investing activities
5.
AKUISISI (lanjutan)
a. PT Bumi Sawindo Permai (lanjutan)
Manajemen berpendapat bahwa transaksi
kombinasi bisnis yang dilakukan oleh Grup
telah sesuai dengan peraturan Otoritas Jasa
Keuangan (OJK).
b. PT Satria Bahana Sarana
5.
ACQUISITION (continued)
a.
SBSs
activities
include
transportation,
construction, trading, mining, workshop, and
services. SBS' home office is located at Jakarta.
5.
AKUISISI (lanjutan)
5.
ACQUISITION (continued)
b. PT Satria Bahana Sarana (continued)
28 Januari/
January 2015
Harga perolehan
- Kas yang dibayar
48,000
50,574
47,299
10,784
3,397
8,580
4,617
174,019
1,957
65,874
102,077
(60,996)
(23,946)
(33,932)
(9,754)
(6,010)
(73,229)
(216,157)
Consideration
Cash paid -
45,154
2,846
Non-controlling interest
48,000
Purchase consideration
The following table is the reconciliation of cash
paid and acquired from the acquisition of SBS.
48,000
(50,574)
(2,574)
5.
AKUISISI (lanjutan)
b. PT Satria Bahana Sarana (lanjutan)
5.
ACQUISITION (continued)
b. PT Satria Bahana Sarana (continued)
Dari seluruh nilai piutang usaha dan piutang lainlain senilai Rp58,1 miliar (nilai penuh) dinilai oleh
manajemen sebagai piutang tertagih.
c.
6.
6.
31 Desember/
December
2015
Kas di bank
Rupiah
Pihak ketiga
- PT Bank CIMB
Niaga Tbk (CIMB)
- PT Bank Permata Tbk
- PT Bank Pembangunan
Daerah Sumatera Selatan
& Bangka Belitung (BPD
Sumsel Babel)
- PT Bank Muamalat
- Deutsche Bank AG
- PT Bank ANZ Indonesia
- Citibank N.A.
- PT Bank Pembangunan
Daerah Kalimantan Timur
(BPD Kaltim)
- Standard Chartered Bank
Pihak berelasi (lihat
Catatan 34)
Dolar AS
Pihak ketiga
- PT Bank ANZ Indonesia
- PT Bank UOB Indonesia
- Citibank N.A.
- Deutsche Bank AG
- PT Bank Permata Tbk
- Standard Chartered Bank
- PT Bank Muamalat
- CIMB
Pihak berelasi (lihat
Catatan 34)
Dolar Singapura
Pihak berelasi (lihat
Catatan 34)
Dolar Australia
Pihak berelasi (lihat
Catatan 34)
Total kas di bank
Kas
609
31 Desember/
December
2014
563
14,332
3,070
606
2,536
1,776
1,006
652
591
562
497
775
42,100
167
175
28
360
30
341,998
66,096
199,503
15,793
7,945
7,614
6,009
5,391
615
7
182,853
535,850
654,319
7,165
6,874
33,161
5,237
-
Cash on hand
Cash in banks
Rupiah
Third parties
PT Bank CIMB Niaga Tbk (CIMB)
PT Bank Permata Tbk PT Bank Pembangunan Daerah Sumatera Selatan
& Bangka Belitung (BPD
Sumsel Babel)
PT Bank Muamalat Deutsche Bank AG PT Bank ANZ Indonesia Citibank N.A. PT Bank Pembangunan Daerah Kalimantan Timur
(BPD Kaltim)
Standard Chartered Bank Related parties (see
Note 34)
US Dollar
Third parties
PT Bank ANZ Indonesia PT Bank UOB Indonesia Citibank N.A. Deutsche Bank AG PT Bank Permata Tbk Standard Chartered Bank PT Bank Muamalat CIMB Related parties (see
Note 34)
838
Singapore Dollar
Related parties (see
Note 34)
50,330
Australian Dollar
Related parties (see
Note 34)
1,194,033
1,003,614
786
6.
6.
31 Desember/
December
2015
Deposito berjangka
(jatuh tempo dalam jangka
waktu 3 bulan)
Rupiah
Pihak ketiga
- BPD Sumsel Babel
- BPD Sumsel Babel Syariah
- PT Bank Permata Tbk
- CIMB
Pihak berelasi (lihat
Catatan 34)
Dolar AS
Pihak ketiga
- PT Bank Permata Tbk
Total deposito berjangka
325,000
60,000
2,000
-
509,000
2,000
50,000
1,519,900
2,430,550
Time deposits
(maturity within
three months)
Rupiah
Third parties
BPD Sumsel Babel BPD Sumsel Babel Syariah PT Bank Permata Tbk CIMB Related parties (see
Note 34)
13,795
43,540
US Dollar
Third parties
PT Bank Permata Tbk -
1,920,695
3,035,090
3,115,337
4,039,267
Deposito Rupiah
Deposito Dolar AS
31 Desember/
December
2015
31 Desember/
December
2014
3.15% - 11.00%
2.50%
3.50% - 10.00%
3.50%
Rupiah deposits
US Dollar deposits
7.
PIUTANG USAHA
7.
TRADE RECEIVABLES
31 Desember/
December
2014
10,593
72,241
56,461
128,497
114,305
105,159
26,471
26,336
23,533
16,258
147,759
-
14,126
15,141
14,064
12,927
8,377
11,128
61,556
17,064
26,626
52,477
Third parties
Rupiah
PT Sadikun Niagamas Raya Others (each below Rp10,000) US Dollar
JX Nippon Dragon Energy Corp. Phoenix Resources Inc. Kobe Steel Ltd. PT Nusantara Thermal Coal PT Putera Muba Coal FDK Resources Sdn, Bhd
Crown Resources (SE) Pte. Ltd.
PT Commodities Energy Resources
Liannex Corporation (S) Pte. Ltd.
Energy Earth Publice Company
Swiss Singapore Overseas Pte. Ltd.
Log Plus Mining Services Co. Ltd.
Others (each below Rp10,000)
602,264
358,835
Dikurangi:
Penyisihan penurunan nilai
(64,135)
(51,611)
Less:
Provision for impairment
538,129
307,224
894,876
162,575
1,115,598
16,579
1,057,451
1,132,177
1,595,580
1,439,401
7.
7.
31 Desember/
December
2015
Kurang dari 30 hari
Antara 30 60 hari
Antara 60 180 hari
Lebih dari 180 hari
Dikurangi:
Penyisihan penurunan nilai
31 Desember/
December
2014
1,276,610
114,314
157,286
111,505
1,265,764
98,641
54,406
72,201
1,659,715
1,491,012
(64,135)
1,595,580
(51,611)
1,439,401
31 Desember/
December
2015
31 Desember/
December
2014
51,611
44,342
12,624
7,269
64,135
(100)
51,611
7.
8.
7.
8.
31 Desember/
December
2015
Saldo awal aset keuangan yang
tersedia untuk dijual
- Penambahan
- Pelepasan
- Efek nilai tukar Dolar AS
- Realisasi kerugian
dari pelepasan aset keuangan
tersedia untuk dijual
- (Kerugian)/keuntungan yang belum
belum direalisasi dari aset
keuangan tersedia untuk dijual
Saldo akhir
296,492
390,500
(62,555)
13,106
(13,664)
623,879
Jumlah
86,995
285,207
(87,455)
9,193
(403)
2,955
Ending balance
financial
assets
include
the
31 Desember/
December
2014
225,111
71,381
623,879
296,492
31 Desember/
December
2015
296,492
321,350
302,529
Rupiah
Dolar AS
31 Desember/
December
2014
Available-for-sale
following:
31 Desember/
December
2015
Pihak berelasi (lihat Catatan 34)
Obligasi korporasi
Reksadana
502,529
121,350
172,092
124,400
623,879
296,492
Rupiah
US Dollar
8.
9.
AVAILABLE-FOR-SALE
(continued)
FINANCIAL
ASSETS
9.
31 Desember/December 2014
Jumlah
Nosional
Aset
Liabilitas
(nilai penuh)/
derivatif/
derivatif/
amount
Derivative
Derivative
(full amount)
assets
liabilities
10.
3,000,000
395
Jumlah
3,000,000
395
Total
PERSEDIAAN
10.
Persediaan batubara
Perlengkapan dan suku cadang
Minyak kelapa sawit dan kernel
INVENTORIES
31 Desember/
December
2014
1,107,991
172,415
8,582
874,945
205,909
2,504
1,288,988
1,083,358
Dikurangi:
Penyisihan persediaan usang
(55,813)
1,233,175
(49,998)
1,033,360
Coal inventories
Materials and spare parts
Crude palm oil and kernel
Less:
Provision for obsolete
inventories
10.
PERSEDIAAN (lanjutan)
10.
11.
INVENTORIES (continued)
31 Desember/
December
2014
Saldo awal
Perubahan selama tahun berjalan:
Penyisihan persediaan usang
49,998
47,004
5,815
2,994
Beginning balance
Movement during the year:
Provision for obsolete inventories
Saldo akhir
55,813
49,998
Ending balances
Dikurangi:
Bagian jangka pendek
Bagian jangka panjang
11.
31 Desember/
December
2014
217,051
25,502
14,944
10,276
125,407
16,523
11,189
41,496
19,603
309,269
172,722
(297,494)
(131,429)
11,775
41,293
Less:
Short-term portion
Long-term portion
12.
12.
Dikurangi:
Bagian jangka pendek
Bagian jangka panjang
13.
31 Desember/
December
2014
Performance bonds
Third party other receivables
Deferred expenditures
13,139
8,920
252,334
357,579
(150,016)
(237,860)
102,318
119,719
13.
31 Desember/
December
2015
a.
NON-CURRENT
260,185
65,097
23,377
AND
155,259
42,606
41,330
INVESTASI
CURRENT
31 Desember/
December
2015
Jaminan pelaksanaan
Piutang lain-lain pihak ketiga
Biaya ditangguhkan
Lain-lain (masing-masing
(dibawah Rp10.000)
OTHER
ASSETS
Less:
Short-term portion
Long-term portion
INVESTMENTS
The amounts recognised in the consolidated
financial statements are as follows:
31 Desember/
December
2014
94,420
75,260
169,680
Investment in associates
TPR
MHB
895,241
35,681
5,424
1,070,314
936,346
BPI
HBAP
BATR
a. Investment in associates
31 Desember/
December
2015
31 Desember/
December
2014
169,680
169,680
13.
INVESTASI (lanjutan)
a.
INVESTMENTS (continued)
a. Investment in associates (continued)
Investments in associates owned by the Group
are as follows:
Lokasi usaha/
Place of business
Tabalong, Kalimantan
Selatan/
South Kalimantan
Barito Selatan,
Kalimantan Tengah/
Central Kalimantan
Sifat hubungan/
Nature of relationship
Metode pengukuran/
Measurement method
34,17%
Catatan/Note 1
Ekuitas/Equity
34,17%
Catatan/Note 2
Ekuitas/Equity
Catatan:
1) TPR mengoperasikan tambang batubara di Kabupaten
Tabalong, Kalimantan Selatan
Note:
1) TPR operates a coal mine at Tabalong Regency, South
Kalimantan
Aset/
Assets
31 Desember/
December 2015
TPR
MHB
b.
kepemilikan/
% of ownership
10,343
26,523
Liabilities/
Liabilities
11,064
27,140
Laba/(rugi)/
Profit/(loss)
Laba/(rugi)
dari operasi
yang dihentikan/
Profit/(loss) from
discontinued
operation
Penghasilan
komprehensif
lainnya/
Other
comprehensive
income
Jumlah
laba/(rugi)
komprehensif/
Total
comprehensive
income/(loss)
936,346
133,968
-
628,327
145,582
162,437
1,070,314
936,346
13.
INVESTASI (lanjutan)
b.
INVESTMENTS (continued)
b. Investment in joint ventures (continued)
Investments in joint ventures owned by the
Group are as follows:
Lokasi usaha/
Place of business
Persentase
kepemilikan/
% of ownership
Tanjung Enim,
Sumatera Selatan/
South Sumatra
Jakarta
Tanjung Enim,
Sumatera Selatan/
South Sumatra
Sifat hubungan/
Nature of relationship
Metode pengukuran/
Measurement method
59,75%
Catatan/Note 1
Ekuitas/Equity
10,00%
45,00%
Catatan/Note 2
Catatan/Note 3
Ekuitasi/Equity
Ekuitas/Equity
Catatan:
1) BPI melakukan perjanjian jual beli listrik dengan PT PLN
untuk PLTU Mulut Tambang di Kabupaten Lahat,
Sumatera Selatan.
2) BATR didirikan untuk prasarana perkeretaapian
batubara. Pada tanggal 31 Desember 2015, BATR
belum beroperasi.
Note:
1) BPI entered into power purchase agreement related to
Mine Mouth at Lahat Regency, South Sumatera.
13.
INVESTASI (lanjutan)
b.
13.
31 Desember/
December
2015
Ringkasan laporan
posisi keuangan
Lancar
Kas dan setara kas
Aset lancar lainnya
INVESTMENTS (continued)
31 Desember/
December
2014
164,353
967,679
122,605
85,111
Summarised statement
of financial position
Current
Cash and cash equivalents
Other current assets
1,132,032
207,716
3,747,942
11,237
3,521,991
10,713
Non-current assets
Financial liabilities
Other non-current assets
3,759,179
3,532,704
(240,577)
(337)
(279,332)
(1,406)
(240,914)
(280,738)
(2,607,463)
(309,568)
(1,767,530)
(193,840)
Long-term liabilities
Financial liabilities
Total long-term liabilities
(2,917,031)
(1,961,370)
1,733,266
1,498,311
Aset bersih
Ringkasan laporan
pendapatan komprehensif
Net assets
Summarised statement
of comprehensive income
Pendapatan
Depresiasi dan amortisasi
Pendapatan keuangan
Beban keuangan
1,211,100
(841)
6,781
(114,162)
1,034,026
(644)
9,199
(85,754)
Revenue
Depreciation and amortisation
Interest income
Interest expense
326,788
(91,851)
370,211
(103,718)
234,937
266,493
234,937
266,493
13.
INVESTASI (lanjutan)
b.
13.
INVESTMENTS (continued)
b. Investment in joint ventures (continued)
31 Desember/
December
2015
Aset bersih pada awal tahun
Penerbitan lembar saham baru
Laba tahun berjalan
Laba komprehensif lain
Aset bersih pada akhir tahun
895,241
140,375
-
601,352
134,659
159,230
-
1,035,616
895,241
Aset/
Assets
31 Desember/
December
2014
Liabilities/
Liabilities
Laba/(rugi)/
Profit/(loss)
Laba/(rugi)
dari operasi
yang dihentikan/
Profit/(loss) from
discontinued
operation
Penghasilan
komprehensif
lainnya/
Other
comprehensive
income
Jumlah
laba/(rugi)
komprehensif/
Total
comprehensive
income/(loss)
31 Desember/
December 2015
BATR
HBAP
54,564
133,682
69,249
(14,238)
(14,238)
54,564
134,578
44,403
(15,552)
(15,552)
31 Desember/
December 2014
BATR
HBAP
c.
c. Investment in subsidiaries
Information
regarding
the
Companys
subsidiaries are disclosed in Note 1. As at 31
December 2015 and 2014, there are no
subsidiaries having material non-controlling
interests. There are no significant restrictions on
the Companys access to its subsidiaries, except
for collateral placed by BAP for short-term loan
from PT Bank Negara Indonesia (Persero) Tbk
(See Note 24).
13.
INVESTASI (lanjutan)
c.
13.
BBK
Persentase kepemilikan 25%
Nilai tercatat - awal
Bagian rugi neto
IPC
Persentase kepemilikan 49%
Nilai tercatat - awal
Bagian laba neto
Lainnya (masing-masing
di bawah Rp10.000)
Nilai tercatat - awal
Akuisisi entitas anak
dan tambahan modal
Bagian rugi neto
INVESTMENTS (continued)
Non-controlling interests
assets of subsidiaries
in
the
net
2014
(14,711)
(33)
(6,014)
(8,697)
(14,744)
(14,711)
131,083
1,266
119,340
11,743
132,349
131,083
BBK
Percentage of ownership 25%
Carrying amount - beginning
Share of net loss
IPC
Percentage of ownership 49%
Carrying amount - beginning
Share of net income
862
(5,580)
(33)
(3)
(4,754)
Jumlah kepentingan
non-pengendali
112,851
ii. Kepentingan
non-pengendali
laba/(rugi) entitas anak
atas
2015
859
117,231
ii.
2014
IPC
Lainnya (masing-masing
di bawah Rp5.000)
4,389
Total
4,258
(131)
11,743
IPC
Others (each below Rp5,000)
(8,700)
3,043
Total
14.
14.
31 Desember/December 2015
Saldo awal/
Beginning
balance
Penambahan/
Additions*
Saldo akhir/
Ending
balance
Pelepasan/
Disposals
IPC
- Palaran
BBK
- Bukit Kendi
Akumulasi
amortisasi
Perusahaan
- Muara Tiga Besar
- Banko Tengah
- Banko Barat
- Airlaya
- Peranap
IPC
- Palaran
BBK
- Bukit Kendi
123,728
1,159,957
21,618
169,959
42,551
5,023
8,656
5,783
1,690
-
128,751
1,168,613
27,401
171,649
42,551
1,517,813
21,152
1,538,965
118,928
14,838
133,766
IPC
Palaran -
9,662
9,662
BBK
Bukit Kendi -
1,646,403
35,990
1,682,393
Accumulated
amortisation
The Company
Muara Tiga Besar Banko Tengah Banko Barat Airlaya Peranap -
(33,469)
(12,947)
(74,264)
-
(1,806)
(2,941)
(28,802)
-
(35,275)
(15,888)
(103,066)
-
(120,680)
(33,549)
(154,229)
(56,324)
(19,632)
(75,956)
IPC
Palaran -
(9,662)
BBK
Bukit Kendi -
(239,847)
(9,662)
(186,666)
Acquisition cost
The Company
Muara Tiga Besar Banko Tengah Banko Barat Airlaya Peranap -
(53,181)
1,459,737
1,442,546
*
14.
BEBAN
(lanjutan)
PENGEMBANGAN
TANGGUHAN
14.
DEFERRED
(continued)
DEVELOPMENT
EXPENDITURE
31 Desember/December 2014
Saldo awal/
Beginning
balance
Saldo akhir/
Ending
balance
Akuisisi/
Penambahan/ Pelepasan/
Acquisitions Additions*
Disposals
IPC
- Palaran
BBK
- Bukit Kendi
Akumulasi
Amortisasi
Perusahaan
- Muara Tiga Besar
- Banko Tengah
- Banko Barat
- Airlaya
- Peranap
IPC
- Palaran
BBK
- Bukit Kendi
123,499
538,872
21,618
169,959
42,551
590,897
-
229
30,188
-
123,728
1,159,957
21,618
169,959
42,551
896,499
590,897
30,417
1,517,813
95,445
23,483
118,928
IPC
Palaran -
9,662
9,662
BBK
Bukit Kendi -
1,001,606
590,897
53,900
1,646,403
Accumulated
amortisation
The Company
Muara Tiga Besar Banko Tengah Banko Barat Airlaya Peranap -
(31,254)
(7,661)
(49,849)
-
(2,215)
(5,286)
(24,415)
-
(33,469)
(12,947)
(74,264)
-
(88,764)
(31,916)
(120,680)
(40,678)
(15,646)
(56,324)
IPC
Palaran -
(9,662)
(9,662)
BBK
Bukit Kendi -
(139,104)
(186,666)
(47,562)
862,502
1,459,737
*
15.
ASET TETAP
15.
FIXED ASSETS
Fixed assets consist of the following:
31 Desember/December 2015
Saldo
awal/
Beginning
balance
Akuisisi/
Acquisitions
Penambahan/
Additions*
Pengurangan/
Disposals
Saldo
akhir/
Ending
balance
Transfer/
Transfers
Harga perolehan
Cost
Aset kepemilikan
langsung
Tanah
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Aset tetap dalam
penyelesaian
Subtotal
5,393,005
Aset sewa
pembiayaan
Mesin dan
peralatan
Kendaraan
549,000
662,482
16,938
1,835
(14,153)
673,933
2,583,645
92,014
188,276
142
576,128
15,914
(13,424)
(2,454)
477,138
1,445
111,478
1,168
5,046
(556)
1,394,386
1,080,801
189,586
1,696,662
(30,587)
5,584
(1,061,505)
96,595
Direct
ownership
assets
565,938
Land
1,324,097
Buildings
Machinery and
3,811,763 equipment
107,061
Vehicles
Office and
hospital
122,720
equipment
Construction
1,413,682 in progress
7,345,261
132,916
14
1,431
(95,150)
(1,445)
Lease assets
Machinery and
37,766 equipment
Vehicles
132,930
1,431
(96,595)
37,766
Akumulasi
penyusutan
Aset kepemilikan
langsung
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Aset sewa
pembiayaan
Mesin dan
peralatan
Kendaraan
Nilai buku
Subtotal
Accumulated
depreciation
(292,977)
(45,372)
12,200
(985,673)
(41,456)
(92,830)
(141)
(186,469)
(12,701)
13,763
2,454
(85,334)
(1,164)
(21,063)
576
(1,405,440)
(94,135)
(265,605)
28,993
(54,356)
(6)
(13,120)
(241)
(54,362)
(13,361)
3,987,565
(52,733)
(247)
(52,980)
Direct
ownership
assets
(326,149)
Buildings
Machinery and
(1,303,942) equipment
(52,091)
Vehicles
Office and
hospital
(106,985) equipment
(1,789,167)
52,733
247
Lease assets
Machinery and
(14,743) equipment
Vehicles
52,980
(14,743)
5,579,117
Book value
15.
15.
31 Desember/December 2014
Saldo
awal/
Beginning
balance
Akuisisi/
Acquisitions
Penambahan/
Additions*
Pengurangan/
Disposals
Saldo
akhir/
Ending
balance
Transfer/
Transfers
Harga perolehan
Cost
Direct
ownership
assets
Aset kepemilikan
langsung
Tanah
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Aset tetap dalam
penyelesaian
Subtotal
136,607
447,513
387,804
54,728
24,589
547
(574)
160,268
1,631,079
71,424
104,390
17,840
10,253
2,750
(2,049)
-
839,972
-
97,318
1,460
3,893
(39)
8,846
1,611,428
792,044
3,995,369
566,222
834,076
(2,662)
549,000
662,482
(1,009,086)
-
Land
Buildings
Machinery and
2,583,645 equipment
92,014
Vehicles
Office and
hospital
111,478 equipment
Construction
1,394,386 in progress
5,393,005
Akumulasi
penyusutan
Direct
ownership
assets
Aset kepemilikan
langsung
Bangunan
Mesin dan
peralatan
Kendaraan
Peralatan
kantor dan
rumah sakit
Nilai buku
*
Subtotal
Accumulated
depreciation
(245,631)
(28,202)
(19,718)
574
(849,874)
(29,094)
(26,273)
(4,035)
(111,575)
(8,327)
2,049
-
(67,377)
(1,359)
(16,598)
(1,191,976)
(59,869)
(156,218)
2,623
(292,977)
Buildings
Machinery and
(985,673) equipment
(41,456)
Vehicles
Office and
hospital
(85,334) equipment
(1,405,440)
2,803,393
3,987,565
Book value
31 Desember/
December
2014
133,023
77,459
145,943
78,759
278,966
156,218
Cost of revenue
Expenses other than cost of
revenue
15.
15.
139,509
438,884
21,044
59,922
137,096
414,876
54,321
13,650
659,359
619,943
Buildings
Machinery and equipment
Office and hospital equipment
Vehicles
Nilai buku/
Book value
2015
Nilai wajar/
Fair value
2014
Nilai buku/
Book value
Nilai wajar/
Fair value
Tanah
Bangunan
Mesin dan
peralatan
63,037
966,641
1,299,056
1,058,407
63,037
243,727
1,299,056
377,520
1,792,047
2,749,369
1,475,766
2,342,343
Land
Buildings
Machinery and
equipment
Jumlah
2,821,725
5,106,832
1,782,530
4,018,919
Total
15.
15.
31 Desember/December 2015
Aset dalam
penyelesaian yang belum
selesai pada tanggal neraca/
Construction in progress as
at the balance sheet date
Persentase
penyelesaian/
Percentage
of completion
Akumulasi
biaya/
Accumulated
costs
Estimasi tanggal
penyelesaian/
Estimated
completion date
88.82%
662,115
April/April 2016
95.83%
469,690
September/
September 2016
97.04%
182,785
Januari/January 2016
99,092
17.5%-99.5%
1,413,682
31 Desember/December 2014
Aset dalam
penyelesaian yang belum
selesai pada tanggal neraca/
Construction in progress as
at the balance sheet date
Fasilitas pembongkaran gerbong
batubara/Coal wagon
unloading facility
Ekstension fasilitas penanganan batubara
di Tanjung Enim/Extension of coal handling
facilities at Tanjung Enim
Lain-lain (masing-masing di bawah 5%
dari nilai aset dalam penyelesaian)/
Others (each below 5% of construction
in progress)
Persentase
penyelesaian/
Percentage
of completion
Akumulasi
biaya/
Accumulated
costs
Estimasi tanggal
penyelesaian/
Estimated
completion date
92.46%
1,123,829
45.51%
199,982
Oktober/October 2015
12.2%-74.3%
70,575
Maret/March 2015
- September 2016
Maret/March 2015
1,394,386
16.
GOODWILL
16.
1 Januari/
January
2015
Penambahan/
Addition
GOODWILL
Penurunan
nilai/
Impairment
31 Desember/
December
2015
Harga perolehan
Akumulasi penurunan
nilai
102,077
102,077
Cost
Accumulated
impairment
102,077
102,077
31 Desember/
December
2015
31 Desember/
December
2014
102,077
-
102,077
Manajemen
menentukan
asumsi
utama
berdasarkan kombinasi pengalaman masa lalu
dan sumber eksternal.
16.
GOODWILL (lanjutan)
16.
GOODWILL (continued)
The key assumption used for VIU calculations as
at 31 December 2015 and 2014 are as follows:
31 Desember/
December
2014
5%
22%
1,04 triliun/trillion
PROPERTI PERTAMBANGAN
Growth rate
Discount rate
Recoverable amount of CGU
31 Desember/
December
2014
Nilai perolehan
199,063
199,063
(88,208)
(68,878)
(13,122)
(19,330)
(51,085)
-
(51,085)
46,648
59,770
Acquisition cost
Accumulated amortisation at the
beginning of the year
Current year amortisation
expenses
Accumulated amortisation at
the beginning of the year
Current year impairment
17.
31 Desember/
December
2015
Tingkat kenaikan harga batubara
Tingkat kenaikan biaya per unit
Tingkat diskonto
2% - 6%
2%
14.16%
31 Desember/
December
2014
2% - 3.92%
2%
12.96%
18.
TANAMAN PERKEBUNAN
18.
PLANTATIONS
Movement based on plant type is as follows:
31 Desember/December 2015
Saldo
awal/
Beginning
Balance
Harga perolehan
Tanaman
menghasilkan
Tanaman belum
menghasilkan
Penambahan/
Additions
Reklasifikasi/
Reclassification
326,329
1,217
539
327,546
539
Akumulasi
penyusutan
Tanaman
menghasilkan
(24,580)
Nilai buku
302,966
Saldo
akhir/
Ending
balance
Pengurangan/
Disposal
335
326,664
(335)
1,421
(29,387)
Cost
Mature
plantations
Immature
plantations
328,085
(53,967)
274,118
Accumulated
depreciation
Mature
plantations
Book value
31 Desember/December 2014
Saldo
awal/
Beginning
balance
Akuisisi/
Acquisitions
Penambahan/
Additions
Reklasifikasi/
Pengurangan/
Reclassification
Disposal
Saldo
akhir/
Ending
balance
Harga perolehan
Cost
Tanaman
menghasilkan
Tanaman belum
menghasilkan
Mature
plantations
Immature
plantations
325,757
1,542
247
327,299
247
572
(572)
1,217
327,546
326,329
Akumulasi
penyusutan
Tanaman
menghasilkan
Nilai buku
Accumulated
depreciation
-
(19,718)
(4,862)
(24,580)
302,966
Mature
plantations
Book value
19.
UTANG USAHA
31 Desember/
December
2014
268,490
741,021
345
-
339,826
103,386
102
1,009,856
443,314
136,233
-
91,080
11,111
136,233
102,191
1,146,089
545,505
20.
Beban akrual
Accrual
Accrual consist of the following:
b.
Third parties
Rupiah
US Dollar
Singapore Dollar
Euro
TRADE PAYABLES
31 Desember/
December
2014
673,906
462,568
270,766
268,632
419,527
224,267
79,268
36,595
15,076
79,268
83,021
3,175
109,249
125,875
1,647,428
1,203,765
b.
Construction in progress
Mining services
Coal railway services
Deferred development
expenditure
Heavy equipment rental
Coal handling at port
Others (each below
Rp10,000)
20.
BEBAN AKRUAL
(lanjutan)
c.
DAN
UTANG
LAIN-LAIN
20.
Utang lain-lain
c.
21.
27,188
-
37,370
8,841
86,857
36,029
21.
Dikurangi:
Bagian lancar
Pajak dibayar di muka bagian tidak lancar
182,652
378,024
262,090
393
99,555
34,974
194
56,362
61,130
35
605,820
469,589
(582,995)
(238,996)
22,825
230,593
Utang pajak
Less:
Current portion
Prepaid taxes
non-current portion
b.
31 Desember/
December
2015
Prepaid taxes
31 Desember/
December
2014
b.
Unearned revenue
Non-operational payables
Others (each below
Rp10,000)
TAXATION
a.
31 Desember/
December
2015
Pajak penghasilan badan
Pajak lain-lain:
Pajak Bumi dan Bangunan*
(PBB)
Pasal 4 (2)*
Pasal 23/26*
Pajak Pertambahan Nilai
(PPN)
31 Desember/
December
2014
28,794
20,693
PERPAJAKAN
a.
Other payables
Taxes payable
31 Desember/
December
2014
52,189
1,755
87,624
11,065
192
25,146
40,820
16,929
116
5,219
176,216
64,839
21.
PERPAJAKAN (lanjutan)
c.
21.
TAXATION (continued)
c.
31 Desember/
December
2015
31 Desember/
December
2014
Perusahaan
- Beban pajak kini
- Beban pajak tangguhan
641,134
4,346
558,177
(12,387)
Company
Current tax expenses Deferred tax expense -
Entitas anak
- Beban pajak kini
- Beban pajak tangguhan
8,127
(26,940)
10,093
(5,711)
Subsidiaries
Current tax expenses Deferred tax expense -
Konsolidasian
- Beban pajak kini
- Manfaat pajak tangguhan
649,261
(22,576)
568,270
(18,098)
Consolidated
Current tax expense Deferred tax benefit -
Jumlah pajak
penghasilan
626,685
550,172
31 Desember/
December
2015
Laba konsolidasian
sebelum pajak penghasilan
Pajak dihitung dengan
tarif pajak yang berlaku
Dampak pajak
penghasilan pada:
- Bagian laba bersih dari entitas
pengendalian bersama dan
entitas asosiasi
- Penghasilan tidak
kena pajak
- Beban yang tidak dapat
dikurangkan untuk
tujuan perpajakan
Beban pajak penghasilan
kini konsolidasian
31 Desember/
December
2014
2,663,796
2,413,952
Consolidated profit
before income tax
665,949
603,488
Tax calculated at
applicable tax rate
(33,492)
(36,396)
(53,263)
(53,529)
47,491
36,609
626,685
550,172
Consolidated current
income tax expense
21.
PERPAJAKAN (lanjutan)
c.
21.
31 Desember/
December
2015
Penyesuaian pajak:
Provisi reklamasi
lingkungan dan penutupan
tambang
Liabilitas imbalan pascakerja
Perbedaan nilai buku aset tetap
komersial dan fiskal
Amortisasi beban
pengembangan tangguhan
Penyisihan untuk persediaan
usang dan penurunan
nilai piutang
Beban kesejahteraan karyawan
Sumbangan
Pendapatan kena pajak final
Bagian laba bersih
dari entitas pengendalian
bersama dan entitas
asosiasi
Lain-lain
TAXATION (continued)
c.
2,663,796
31 Desember/
December
2014
2,413,952
(175,100)
(34,762)
258,466
138,257
2,747,162
2,517,447
13,353
33,714
(33,638)
160,023
(82,146)
(93,579)
(4,512)
(4,372)
Fiscal adjustments:
Provision for environmental
reclamation and mine
closure
Post-employment benefits obligation
Difference between commercial and
tax net book value of
fixed assets
Amortisation of deferred
development expenditure
9,021
40,407
37,308
(213,055)
2,994
34,831
38,299
(210,555)
(133,969)
117,253
(145,582)
(86,689)
(182,626)
(284,738)
2,564,536
2,232,709
641,134
558,177
(594,867)
(693,432)
46,267
(135,255)
(6,974)
(12,176)
Underpayment/(overpayment) of
corporate income tax
(the Company)
Overpayment of
corporate income
tax (subsidiaries)
(147,431)
Underpayment/(overpayment) of
corporate income
tax (consolidated)
39,293
21.
PERPAJAKAN (lanjutan)
c.
21.
TAXATION (continued)
c.
31 Desember/
December
2014
Aset pajak tangguhan
Liabilitas imbalan
pascakerja
Provisi reklamasi
lingkungan dan
penutupan tambang
Penyisihan penurunan
nilai piutang
Penyisihan untuk
persediaan usang
Penyisihan persediaan
tidak produktif
Rugi pajak yang dapat
dibawa ke masa depan
Penyisihan lain-lain
d.
Dibebankan/
(dikreditkan)
pada laporan
laba-rugi
konsolidasian/
Charged/
(credited) to
consolidated
statements of
income
Dibebankan/
(dikreditkan)
pada
ekuitas
Charged/
(credited)
to equity
31 Desember/
December
2015
Akuisisi/
Acquisition
59,268
3,511
62,779
12,903
3,131
16,034
12,500
1,453
13,953
2,982
2,982
25,341
19,742
13,625
87,311
3,618
107,053
42,584
66,036
90,929
759,062
(11,955)
66,036
78,974
439,213
8,428
552,207
49,890
(16,847)
(16,755)
535,360
33,135
66,036
(148,891)
-
(1,128)
(1,095)
(37,777)
(14,943)
(9,358)
3,280
(57,134)
(79)
(2,258)
-
(258,824)
(10,559)
276,536
22,576
66,036
513,677
(45,557)
713,505
Unrecognised deferred
tax assets
Total deferred tax assets
(59,392)
(79)
(13,100)
(282,483)
65,874
431,022
(3,287)
(9,813)
-
(150,019)
(4,382)
(56,948)
(11,663)
21.
PERPAJAKAN (lanjutan)
d.
21.
432,573
38,759
31 Desember/
December
2014*
Akuisisi/
Acquisition
(33,366)
1,247
439,213
(8,271)
59,268
1,817
12,903
11,751
749
12,500
2,982
22,204
3,137
2,982
25,341
1,247
552,207
36,191
(11,942)
(4,905)
536,193
31,286
Dibebankan/
(dikreditkan)
pada
ekuitas/
Charged/
(credited)
to equity
67,539
548,135
11,086
TAXATION (continued)
d.
Dibebankan/
(dikreditkan)
pada laporan
laba-rugi
konsolidasian/
Charged/
(credited) to
consolidated
statements of
income
1 Januari/
January
2014*
Aset pajak tangguhan
Liabilitas imbalan
pascakerja
Provisi reklamasi
lingkungan dan
penutupan tambang
Penyisihan penurunan
nilai piutang
Penyisihan untuk
persediaan usang
Penyisihan persediaan
tidak produktif
Penyisihan lain-lain
(1,753)
9,125
(32,546)
(25,174)
511,019
(33,366)
(33,366)
1,247
(16,847)
535,360
Unrecognised deferred
tax assets
Total deferred tax assets
(147,724)
(148,891)
(32,487)
17,603
(14,415)
(37,777)
(14,943)
1,184
(74)
(58,318)
(5)
(57,134)
(79)
(13,188)
(220,462)
(258,824)
(219,215)
276,536
586
18,098
(33,366)
21.
PERPAJAKAN (lanjutan)
d.
21.
TAXATION (continued)
d.
e.
31 Desember/
December
2014
73,058
39,981
640,447
495,379
713,505
535,360
(3,280)
(4,061)
(279,203)
(254,763)
(282,483)
(258,824)
431,022
276,536
Administrasi
Berdasarkan peraturan perpajakan Indonesia,
perusahaan yang berada di dalam Grup
menghitung, menetapkan, membayar dan
melaporkan sendiri jumlah pajak yang terutang.
DJP dapat menetapkan dan mengubah
kewajiban pajak dalam batas waktu lima tahun
sejak tanggal terutangnya pajak.
e.
Administration
Under the taxation laws of Indonesia, the
companies within the Group submit tax returns
on the basis of self-assessment. The DGT may
assess and amend taxes within five years of
the time the tax becomes due.
21.
PERPAJAKAN (lanjutan)
f.
21.
Beban
pajak
terkait/
Related
tax
expense
PBB
Tahun
pajak/
Fiscal
year
TAXATION (continued)
f.
Pihak yang
menerbitkan
surat/
Parties
who
issuing letter
KPP
Prabumulih
KPP
Prabumulih
KPP
Prabumulih
KPP
Prabumulih
Surat
yang
diterima/
Letter
received
PBB
2004 2008
2009
SKPKB
PBB
2010
PBB
2011
PBB
2012
KPP Lahat
SPPT
PBB
2012
2013
KPP
Prabumulih
KPP Lahat
SPPT
PBB
PBB
2013
SPPT
PBB
2014
KPP
Prabumulih
KPP Lahat
PBB
2014
SPPT
PBB
2015
KPP
Prabumulih
KPP Lahat
PBB
2015
SPPT
Pajak
penghasilan
pasal 23/
Income tax
article 23
2011
KPP
Prabumulih
KPP
Prabumulih
SKPKB
SKPKB
SPPT
SPPT
SPPT
SPPT
SKPKB
Jumlah
kurang bayar
(direvisi
dengan
surat
keputusan
keberatan
atau
putusan
pengadilan)/
Amount of
Underpayment
(The revise
amount
based on
Periode
objection
Jumlah
surat
decision yang telah
diterima/Period letter or
dibayarkan/
of letter
tax court
Amount
received
decision)
paid
Diakui
sebagai
uang
muka pajak/
Recognised
as prepaid
taxes
Diakui
sebagai
beban
pajak/
Recognised
as tax
expenses
Desember/
December 2013
Desember/
December 2014
Desember/
December 2014
Agustus/
August 2011
308,234
154,122
154,122
98,124
49,062
49,062
65,881
32,941
32,941
48,466
54,559
6,093
Agustus/
August 2012
Agustus/
August 2012
Mei/
May 2013
Mei/
May 2013
Mei/
May 2014
April/
April 2014
April/
April 2015
Mei/
May 2015
Desember/
December 2012
4,609
3,857
3,857
75,605
59,598
16,014
43,584
15,646
7,831
7,831
71,434
35,752
35,752
34,155
17,078
17,078
83,043
41,521
41,251
30,028
25,821
25,821
38,674
57,196
57,196
Status
/Status
Banding/
Appeal
Banding/
Appeal
Banding/
Appeal
Peninjauan
kembali/
Judicial
review
Banding/
Appeal
Banding/
Appeal
Banding/
Appeal
Banding/
Appeal
Banding/
Appeal
Banding/
Appeal
Keberatan
/Objection
Keberatan
/Objection
Peninjauan
kembali/
Judicial
review
21.
PERPAJAKAN (lanjutan)
f.
21.
TAXATION (continued)
f.
Perusahaan
tidak
menyetujui
Surat
Pemberitahuan Pajak Terhutang (SPPT) PBB
Sektor Pertambangan dari KPP Prabumulih atas
PBB tahun 2011. Perusahaan telah mengajukan
surat keberatan pajak kepada KPP Prabumulih
pada tanggal 3 Oktober 2011. Pada tanggal 12
Juli 2012, Kanwil Sumsel Babel menerbitkan
SKKP yang menyatakan bahwa keberatan pajak
Perusahaan kepada KPP Prabumulih diterima
sebagian dan kurang bayar PBB tahun 2011
menjadi sebesar Rp73,03 miliar (nilai penuh).
Atas hasil SKKP tersebut, Perusahaan
memutuskan untuk mengajukan banding ke
Pengadilan Pajak Jakarta pada tanggal 12
Oktober 2012. Pada tanggal 16 Juni 2015,
Pengadilan Pajak Jakarta memutuskan bahwa
banding yang dilakukan oleh Perusahaan
diterima sebagian menjadi Rp48,46 miliar (nilai
penuh).
21.
PERPAJAKAN (lanjutan)
f.
TAXATION (continued)
f.
21.
PERPAJAKAN (lanjutan)
f.
TAXATION (continued)
f.
21.
PERPAJAKAN (lanjutan)
g.
Pemeriksaan pajak
TAXATION (continued)
g.
Tax audits
21.
PERPAJAKAN (lanjutan)
g.
21.
Beban
pajak
terkait/
Related
tax
expense
Pajak
penghasilan
pasal 23/
Income tax
article 23
Pajak
penghasilan
pasal 26/
Income tax
article 26
Pajak
penghasilan
pasal 4(2)/
Income tax
article 4(2)
pajak
Tahun
pajak/
Fiscal
year
pada
Pihak yang
menerbitkan
surat/
Parties
who
issuing letter
TAXATION (continued)
g.
Perusahaan
Surat
yang
diterima/
Letter
received
Jumlah
kurang bayar
(direvisi
dengan
surat
keputusan
keberatan
atau
putusan
pengadilan)/
Amount of
Underpayment
(The revise
amount
based on
Periode
objection
Jumlah
surat
decision yang telah
diterima/Period letter or
dibayarkan/
of letter
tax court
Amount
received
decision)
paid
Diakui
sebagai
uang
muka pajak/
Recognised
as prepaid
taxes
Diakui
sebagai
beban
pajak/
Recognised
as tax
expenses
Status
/Status
2009
2010
2012
KPP
Prabumulih
SKPKB
Agustus/
August 2014
72,502
36,564
36,549
15
Banding/
Appeal
2009
2010
KPP
Prabumulih
SKPKB
Agustus/
August 2014
5,473
298
298
Banding/
Appeal
2012
KPP
Prabumulih
SKPKB
Agustus/
August 2014
6,599
14
14
Banding/
Appeal
Sampai
tanggal
diterbitkannya
laporan
keuangan konsolidasian ini, Perusahaan belum
mendapatkan keputusan dari Kanwil Sumsel
Babel atas surat keberatan pajak tersebut.
22.
PROVISI REKLAMASI
PENUTUPAN TAMBANG
LINGKUNGAN
DAN
22.
PROVISION
FOR
ENVIRONMENTAL
RECLAMATION AND MINE CLOSURE
Nama/
Name
IUP eksploitasi/
exploitation
Airlaya
IUP eksploitasi/
exploitation
MTBU/MTBS
IUP eksploitasi/
exploitation
Banko Barat
IUP eksploitasi/
exploitation
Sawahlunto
IUP eksploitasi/
exploitation
Bukit Kendi
IUP eksploitasi/
exploitation
Peranap
IUP eksploitasi
dan produksi/
exploitation
and production
IPC
Total provisi/
Total provision
Lokasi/
Location
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Ombilin Sumatera Barat/
West Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
35,772
52,234
(40,717)
47,289
92,608
14,988
(8,284)
99,312
95,750
14,641
(21,594)
88,797
5,409
5,409
1,281
1,281
Peranap - Riau/
Riau
4,790
2,085
6,875
1,461
692
2,153
237,071
84,640
(70,595)
251,116
22.
Nama/
Name
IUP eksploitasi/
exploitation
Airlaya
IUP eksploitasi/
exploitation
MTBU/MTBS
IUP eksploitasi/
exploitation
Banko Barat
IUP eksploitasi/
exploitation
Sawahlunto
IUP eksploitasi/
exploitation
Bukit Kendi
IUP eksploitasi/
exploitation
Peranap
IUP eksploitasi
dan produksi/
exploitation
and production
IPC
Lokasi/
Location
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Ombilin Sumatera Barat/
West Sumatra
Tanjung Enim Sumatera Selatan/
South Sumatra
Peranap - Riau/
Riau
Palaran Kalimantan Timur/
East Kalimantan
Total provisi/
Total provision
DAN
22.
PROVISION
FOR
ENVIRONMENTAL
RECLAMATION AND MINE CLOSURE (continued)
60,367
33,339
(57,934)
35,772
88,299
20,217
(15,908)
92,608
111,033
14,514
(29,797)
95,750
5,409
5,409
1,281
1,281
2,859
1,931
4,790
907
554
1,461
270,155
70,555
31 Desember/
December
2015
(103,639)
237,071
31 Desember/
December
2014
237,071
84,640
270,155
70,555
(70,595)
(103,639)
251,116
237,071
(110,900)
(89,940)
Dikurangi:
Bagian jangka pendek
Penyisihan reklamasi lingkungan
dan penutupan
tambang jangka panjang
140,216
147,131
Less:
Current portion
Provision for environmental
reclamation and mine
closure long term
23.
23.
31 Desember/
December
2015
31 Desember/
December
2014*
314,093
316,196
263,419
1,272,740
960,638
1,072,085
467,875
480,018
394,787
2,054,708
1,756,852
1,730,291
(181,333)
(111,209)
(78,907)
Current portion
1,873,375
1,645,643
1,651,384
31 Desember/
December
2015
Dibebankan pada laporan laba rugi
untuk:
Imbalan pensiun
Imbalan kesehatan pascakerja
Imbalan kerja jangka panjang
lainnya
1 Januari/
January
2014*
Financial position obligations for:
Pension benefits
Post-employment
healthcare benefits
Other long term
employment benefits
31 Desember/
December
2014*
45,308
40,274
89,221
101,178
34,793
119,856
169,322
261,308
21,290
79,077
246,705
(198,330)
(3,850)
(14,210)
264,145
(133,463)
Remeasurements for:
Pension benefits
Post-employment
healthcare benefits
Other long term
employment benefits
23.
a.
23.
POST-EMPLOYMENT
(continued)
a.
Imbalan pensiun
Jumlah yang diakui pada laporan
keuangan ditentukan sebagai berikut:
OBLIGATION
Pension benefits
The amounts recognised in the statement of
financial position are determined as follows:
posisi
31 Desember/
December
2015
BENEFITS
31 Desember/
December
2014*
1 Januari/
January
2014*
(1,021,493)
707,400
(943,371)
627,175
(801,506)
538,087
(314,093)
(316,196)
(263,419)
(314,093)
(316,196)
(263,419)
Present value of
unfunded obligations
(314,093)
(316,196)
(263,419)
Nilai kini
kewajiban/
Present value
obligation
Nilai wajar
aset program/
Fair value of
plan assets
Dampak
atas
persyaratan
pendanaan/
pembatasan
aset/
Impact
of minimum
funding
requirment
assets ceiling
Jumlah/
Total
Jumlah/
Total
Per 1 Januari
2014*
801,506
(538,087)
263,419
263,419
As at 1 January
2014*
23,204
71,530
(50,974)
23,204
20,556
23,204
20,556
94,734
(50,974)
43,760
43,760
Pengukuran
kembali
diakui sebagai
pendapatan
komprehensif
lainnya:
- Rugi dari
perubahan
asumsi
keuangan
- Penyesuaian
pengalaman
dari nilai kini
kewajiban
- Hasil dari aset
program
Iuran yang
dibayar:
- Grup
- Peserta
Pembayaran
manfaat oleh:
- Grup
- Aset program
Per 31 Desember
2014*
30,317
30,317
30,317
30,288
30,288
30,288
18,472
18,472
18,472
60,605
18,472
79,077
79,077
(66,574)
(3,486)
(66,574)
(3,486)
(66,574)
(3,486)
(70,060)
(70,060)
(70,060)
(13,474)
13,474
(13,474)
13,474
943,371
(627,175)
316,196
316,196
Remeasurment
recognised
as other
comprehensive
income:
Loss from change in
financial
assumptions
Experience adjustment on
obligation
Return on plan asset
Contribution
paid by:
The Group Plan participants -
Benefit
paid by plan:
The Group Settlements -
As at 31 December
2014*
23.
a.
23.
POST-EMPLOYMENT
(continued)
a.
Nilai kini
kewajiban/
Present value
obligation
Per 31 Desember
2014*
Biaya jasa kini
Biaya bunga
Pengukuran
kembali
diakui sebagai
pendapatan
komprehensif
lainnya:
- Keuntungan
dari
perubahan
asumsi
keuangan
- Rugi dari
perubahan
asumsi
demografi
- Penyesuaian
pengalaman
dari nilai kini
kewajiban
- Hasil dari aset
program
Nilai wajar
aset program/
Fair value of
plan assets
Pembayaran
manfaat oleh:
- Grup
- Aset program
Per 31 Desember
2015*
Dampak
atas
persyaratan
pendanaan/
pembatasan
aset/
Impact
of minimum
funding
requirement
assets ceiling
Jumlah/
Total
(627,175)
316,196
24,194
81,777
(57,263)
24,194
24,513
105,971
(57,263)
48,707
Jumlah/
Total
316,196
As at 31 December
2014*
24,194
24,513
48,707
(81,240)
(81,240)
(81,240)
45,975
45,975
45,975
24,997
24,997
24,997
31,558
31,558
31,558
31,558
21,290
21,290
(68,701)
(3,399)
(68,701)
(3,399)
(68,701)
(3,399)
(72,100)
(72,100)
(72,100)
(17,581)
17,581
(17,581)
17,581
1,021,493
(707,400)
OBLIGATION
943,371
(10,268)
Iuran yang
dibayar:
- Grup
- Peserta
BENEFITS
314,093
314,093
Remeasurment
recognised
as other
comprehensive
income:
Gain from
change in
financial
assumptions
Loss from change in
demographic
assumptions
Experience adjustment on
obligation
Return on plan asset
Contribution
paid by:
The Group Plan participants -
Benefit
paid by plan:
The Group Settlements -
As at 31 December
2015*
23.
a.
23.
POST-EMPLOYMENT
(continued)
a.
OBLIGATION
BENEFITS
31 Desember/
December
2014
24,194
23,204
(3,399)
24,513
(3,486)
20,556
45,308
40,274
Berikut
asumsi
digunakan:
pokok
aktuaria
yang
31 Desember/
December
2015
31 Desember/
December
2014
9.25%
9.50%
7.00%
8.75%
9.50%
7.00%
Asumsi
yang
berhubungan
dengan
pengalaman
mortalitas
masa
depan
ditentukan
berdasarkan
saran
aktuaris
menurut statistik yang telah diterbitkan dan
pengalaman di setiap wilayah. Di Indonesia,
asumsi mortalitas yang digunakan adalah
Tabel Mortalitas Indonesia 2011 (TMI III).
1 Januari/
January
2014
9.00%
9.00%
7.00%
Assumptions
regarding future mortality
experience are set based on actuarial advice
in accordance with published statistics and
experience in each territory. In Indonesia, the
mortality assumptions used are based on the
Indonesian Mortality Table 2011 (TMI III).
23.
a.
23.
POST-EMPLOYMENT
(continued)
a.
secara
asumsi
Perubahan asumsi/
Change in assumptions
BENEFITS
OBLIGATION
31 Desember 2015
31 December 2015
Tingkat diskonto
kenaikan/increase by 1%
penurunan/decrease by 1%
turun/decrease by Rp125miliar/billion
naik/increase by Rp156 miliar/billion
Discount rate
Tingkat
pertumbuhan gaji
kenaikan/increase by 1%
penurunan/decrease by 1%
Tingkat diskonto
kenaikan/increase by 1%
penurunan/decrease by 1%
Tingkat
pertumbuhan gaji
kenaikan/increase by 1%
penurunan/decrease by 1%
Tingkat diskonto
kenaikan/increase by 1%
penurunan/decrease by 1%
Discount rate
Tingkat
pertumbuhan gaji
kenaikan/increase by 1%
penurunan/decrease by 1%
31 Desember 2014
31 December 2014
1 Januari 2014
Discount rate
Analisa
sensitivitas
didasarkan
pada
perubahan atas satu asumsi aktuarial dimana
asumsi lainnya dianggap konstan. Dalam
prakteknya, hal ini jarang terjadi dan
perubahan beberapa asumsi mungkin saling
berkorelasi. Dalam perhitungan sensitivitas
kewajiban imbalan pasti kesehatan atas
asumsi aktuarial utama, metode yang sama
(perhitungan nilai kini kewajiban imbalan pasti
kesehatan dengan menggunakan metode
projected unit credit di akhir periode) telah
diterapkan seperti dalam penghitungan
kewajiban pensiun yang diakui dalam laporan
posisi keuangan.
23.
a.
23.
POST-EMPLOYMENT
(continued)
a.
31 Desember/December 2015
Tidak
dikutip/
Jumlah/
Unquoted
Total
%
Dikutip/
Quoted
Dikutip/
Quoted
1 Januari/January 2014
Tidak
dikutip/
Jumlah/
Unquoted
Total
Kas pada
bank dan
deposito
berjangka
Instrumen
ekuitas
Instrumen
utang
Reksadana
Properti
Lain-lain
96,786
96,786
14%
178,330
178,330
28%
103,280
103,280
358,224
358,224
51%
218,765
218,765
35%
244,971
244,971
11,468
94,033
-
104,380
42,509
11,468
94,033
104,380
42,509
2%
13%
15%
5%
29,699
68,168
-
70,679
61,534
29,699
68,168
70,679
61,534
5%
11%
11%
10%
64,155
32,701
-
32,158
60,823
64,155
32,701
32,158
60,822
Jumlah
463,725
243,675
707,400
100%
316,632
310,543
627,175 100%
341,827
196,261
b.
%
Cash in
banks
and time
19%
deposits
Equity
46% instruments
Debt
12% instruments
6% Mutual fund
6%
Property
11%
Others
538,087 100%
Total
OBLIGATION
Dikutip/
Quoted
BENEFITS
31 Desember/
December
2015
31 Desember/
December
2014*
1,272,740
960,638
1 Januari/
January
2014*
1,072,085
23.
23.
POST-EMPLOYMENT
(continued)
b.
Nilai kini
kewajiban/
Present value
obligation
OBLIGATION
pascakerja
Nilai wajar
aset program/
Fair value of
plan assets
BENEFITS
Jumlah/
Total
Dampak
atas
persyaratan
pendanaan/
pembatasan
aset/
Impact
of minimum
funding
requirment
assets ceiling
Jumlah/
Total
Per 1 Januari
2014*
1,072,085
1,072,085
1,072,085
As at 1 January
2014*
5,457
95,721
5,457
95,721
5,457
95,721
101,178
101,178
101,178
Pengukuran
kembali
diakui sebagai
pendapatan
komprehensif
lainnya:
- Rugi dari
perubahan
asumsi
keuangan
- Penyesuaian
pengalaman
dari nilai kini
kewajiban
Pembayaran
manfaat oleh:
- Grup
- Aset program
Per 31 Desember
2014*
79,762
79,762
79,762
(278,092)
(278,092)
(278,092)
(198,330)
(198,330)
(198,330)
(14,295)
-
(14,295)
-
(14,295)
-
(14,295)
(14,295)
(14,295)
960,638
960,638
960,638
Remeasurment
recognised
as other
comprehensive
income:
Loss from change in
financial
assumptions
Experience adjustment on
obligation
Benefit
paid by plan:
The Group Settlements -
As at 31 December
2014*
23.
23.
POST-EMPLOYMENT
(continued)
b.
Nilai kini
kewajiban/
Present value
obligation
Per 31 Desember
2014*
Biaya jasa kini
Biaya bunga
Pengukuran
kembali
diakui sebagai
pendapatan
komprehensif
lainnya:
- Keuntungan
dari
perubahan
asumsi
keuangan
- Rugi dari
perubahan
asumsi
demografi
- Penyesuaian
pengalaman
dari nilai kini
kewajiban
Pembayaran
manfaat oleh:
- Grup
- Aset program
Per 31 Desember
2015*
Nilai wajar
aset program/
Fair value of
plan assets
Jumlah/
Total
BENEFITS
OBLIGATION
Jumlah/
Total
960,638
960,638
960,638
As at 31 December
2014*
6,207
83,014
6,207
83,014
6,207
83,014
89,221
89,221
89,221
(96,515)
(96,515)
(96,515)
147,468
147,468
147,468
195,752
195,752
195,752
246,705
246,705
246,705
(23,824)
-
(23,824)
-
(23,824)
-
(23,824)
(23,824)
(23,824)
1,272,740
1,272,740
1,272,740
Remeasurment
recognised
as other
comprehensive
income:
Gain from
change in
financial
assumptions
Loss from change in
demographic
assumptions
Experience adjustment on
obligation
Benefit
paid by plan:
The Group Settlements -
As at 31 December
2015*
6,207
83,014
5,457
95,721
89,221
101,178
Total, included in
employee costs
23.
23.
POST-EMPLOYMENT
(continued)
b.
OBLIGATION
BENEFITS
31 Desember/
December
2014
9.25%
8.00%
1 Januari/
January
2014
8.75%
8.00%
9.00%
8.00%
Perubahan asumsi/
Change in assumptions
Dampak terhadap
liabilitas secara
keseluruhan/
Impact on overall
liability
Tingkat diskonto
kenaikan/increase by 1%
penurunan/decrease by 1%
Discount rate
Tren biaya
kesehatan
kenaikan/increase by 1%
penurunan/decrease by 1%
Tingkat diskonto
kenaikan/increase by 1%
penurunan/decrease by 1%
Discount rate
Tren biaya
kesehatan
kenaikan/increase by 1%
penurunan/decrease by 1%
Tingkat diskonto
kenaikan/increase by 1%
penurunan/decrease by 1%
Discount rate
Tren biaya
kesehatan
kenaikan/increase by 1%
penurunan/decrease by 1%
31 Desember 2015
31 December 2015
31 Desember 2014
31 December 2014
1 Januari 2014
1 January 2014
Analisa
sensitivitas
didasarkan
pada
perubahan atas satu asumsi aktuarial dimana
asumsi lainnya dianggap konstan. Dalam
prakteknya, hal ini jarang terjadi dan
perubahan beberapa asumsi mungkin saling
berkorelasi. Dalam perhitungan sensitivitas
kewajiban imbalan pasti kesehatan atas
asumsi aktuarial utama, metode yang sama
(perhitungan nilai kini kewajiban imbalan pasti
kesehatan dengan menggunakan metode
projected unit credit di akhir periode) telah
diterapkan seperti dalam penghitungan
kewajiban pensiun yang diakui dalam laporan
posisi keuangan.
23.
c.
23.
POST-EMPLOYMENT
(continued)
c.
Imbalan
pascakerja
untuk
santunan
kematian;
Imbalan pascakerja untuk pengunduran diri
dan cacat berdasarkan UU Ketenagakerjaan
No. 13/2003;
Imbalan pascakerja untuk penghargaan
purnakarya;
Imbalan pascakerja untuk tambahan
manfaat pensiun (uang penghargaan masa
kerja); dan
Imbalan jangka panjang lainnya untuk
penghargaan pengabdian.
OBLIGATION
BENEFITS
posisi
31 Desember/
December
2015
31 Desember/
December
2014*
467,875
480,018
1 Januari/
January
2014*
394,787
23.
POST-EMPLOYMENT
(continued)
BENEFITS
c.
post-employment
Per 1 Januari
2014*
Biaya jasa kini
Biaya bunga
Biaya jasa lalu
Keuntungan
aktuarial
Pengukuran
kembali
diakui sebagai
pendapatan
komprehensif
lainnya:
- Keuntungan
dari
perubahan
asumsi
keuangan
- Penyesuaian
pengalaman
dari nilai kini
kewajiban
Pembayaran
manfaat oleh:
- Grup
- Aset program
Per 31 Desember
2015*
Nilai wajar
aset program/
Fair value of
plan assets
benefits
Nilai kini
kewajiban/
Present value
obligation
Other long-term
(continued)
OBLIGATION
Jumlah/
Total
Dampak
atas
persyaratan
pendanaan/
pembatasan
aset/
Impact
of minimum
funding
requirment
assets ceiling
Jumlah/
Total
394,787
394,787
394,787
As at 1 January
2014*
24,401
38,429
69,341
24,401
38,429
69,341
24,401
38,429
69,341
(12,315)
(12,315)
(12,315)
119,856
119,856
119,856
Actuarial gain
Remeasurment
recognised
as other
comprehensive
income:
(710)
(710)
(710)
(13,500)
(13,500)
(13,500)
Experience adjustment on
obligation
(14,210)
(14,210)
(14,210)
(20,415)
-
(20,415)
-
(20,415)
-
(20,415)
(20,415)
(20,415)
480,018
480,018
480,018
Benefit
paid by plan:
The Group Settlements -
As at 31 December
2015*
23.
Nilai kini
kewajiban/
Present value
obligation
Per 31 Desember
2014*
Biaya jasa kini
Biaya bunga
Keuntungan
aktuarial
Pengukuran
kembali
diakui sebagai
pendapatan
komprehensif
lainnya:
- Keuntungan
dari
perubahan
asumsi
keuangan
- Penyesuaian
pengalaman
dari nilai kini
kewajiban
Pembayaran
manfaat oleh:
- Grup
- Aset program
Per 31 Desember
2015*
Nilai wajar
aset program/
Fair value of
plan assets
POST-EMPLOYMENT
(continued)
BENEFITS
c.
post-employment
Jumlah/
Total
Other long-term
(continued)
Dampak
atas
persyaratan
pendanaan/
pembatasan
aset/
Impact
of minimum
funding
requirment
assets ceiling
OBLIGATION
benefits
Jumlah/
Total
480,018
480,018
480,018
As at 31 December
2014*
20,875
36,678
20,875
36,678
20,875
36,678
(22,760)
(22,760)
(22,760)
34,793
34,793
34,793
Actuarial gain
Remeasurment
recognised
as other
comprehensive
income:
(9,965)
(9,965)
(9,965)
6,115
6,115
6,115
(3,850)
(3,850)
(3,850)
(43,086)
-
(43,085)
-
(43,086)
-
(43,086)
(43,085)
(43,086)
467,875
467,875
467,875
Benefit
paid by plan:
The Group Settlements -
As at 31 December
2015*
23.
23.
POST-EMPLOYMENT
(continued)
BENEFITS
c.
post-employment
Other long-term
(continued)
benefits
OBLIGATION
31 Desember/
December
2014*
20,875
36,678
24,401
38,429
(22,760)
-
(12,315)
69,341
34,793
119,856
Total, included in
employee costs
Berikut
asumsi
digunakan:
pokok
aktuaria
yang
31 Desember/
December
2015
31 Desember/
December
2014*
9.00%
7.00%
8.00%
7.00%
Perubahan asumsi/
Change in assumptions
1 Januari/
January
2014*
8.00%
7.00%
Discount rate
for other employment benefits
Future salary increases
31 Desember 2015
Tingkat diskonto
31 December 2015
kenaikan/increase by 1%
penurunan/decrease by 1%
kenaikan/increase by 1%
penurunan/decrease by 1%
kenaikan/increase by 1%
penurunan/decrease by 1%
31 Desember 2014
Tingkat diskonto
31 December 2014
1 Januari 2014
Tingkat diskonto
* Disajikan kembali, lihat Catatan 41
Discount rate
Discount rate
1 January 2014
Discount rate
As restated see Note 41 *
23.
POST-EMPLOYMENT
(continued)
BENEFITS
c.
post-employment
Analisa
sensitivitas
didasarkan
pada
perubahan atas satu asumsi aktuarial dimana
asumsi lainnya dianggap konstan. Dalam
prakteknya, hal ini jarang terjadi dan
perubahan beberapa asumsi mungkin saling
berkorelasi. Dalam perhitungan sensitivitas
kewajiban imbalan pasti kesehatan atas
asumsi aktuarial utama, metode yang sama
(perhitungan nilai kini kewajiban imbalan pasti
kesehatan dengan menggunakan metode
projected unit credit di akhir periode) telah
diterapkan seperti dalam penghitungan
kewajiban pensiun yang diakui dalam laporan
posisi keuangan.
d.
e.
Other long-term
(continued)
OBLIGATION
benefits
e.
Volatilitas aset
Asset volatility
23.
e.
23.
POST-EMPLOYMENT
(continued)
BENEFITS
OBLIGATION
Life expectancy
Pension
benefits
and
post-employment
healthcare benefit are to provide benefits for the
life of the member, so increases in life
expectancy will result in an increase in the plans
liabilities. Meanwhile, other post-employment
benefits provided to employee while the
employee retired.
23.
23.
POST-EMPLOYMENT
(continued)
BENEFITS
OBLIGATION
Kurang dari
1 tahun/
Less than
one year
24.
1 sampai
5 tahun/
Between 1 5 years
Lebih dari
5 tahun/
More than
5 years
Imbalan pensiun
Imbalan kesehatan
pasca kerja
23,875
160,020
409,634
20,584
204,129
402,674
Pension benefit
Post-employment
healthcare benefit
Jumlah
44,459
364,149
812,308
Total
PINJAMAN
24.
31 Desember/
December
2015
Jangka pendek
Pinjaman bank
Liabilitas sewa pembiayaan
Jangka panjang
Pinjaman bank
Liabilitas sewa pembiayaan
Jumlah pinjaman
BORROWINGS
31 Desember/
December
2014
Current
Bank borrowings
Finance lease liabilities
1,336,034
15,851
1,293,663
-
1,351,885
1,293,663
623,192
46,980
961,753
-
Non-current
Bank borrowings
Finance lease liabilities
2,022,057
2,255,416
Total borrowings
24.
PINJAMAN (lanjutan)
Pinjaman bank
- PT Bank ANZ
Indonesia
- PT Bank
Mandiri Tbk
- PT Bank CIMB
Niaga Tbk
- PT Bank Mandiri
Syariah
- Bank Muamalat
Indonesia
- PT BNI
(Persero) Tbk
Liabilitas sewa
pembiayaan
- PT SAN Finance
Jumlah
Nilai wajar/
Fair Value
BORROWINGS (continued)
The carrying amount and fair value of the noncurrent borrowing is as follows:
31 Desember/December 2014
Jumlah tercatat/
Carrying amount
Nilai wajar/
Fair Value
804,709
809,123
1,143,548
1,144,142
700,000
700,000
700,000
700,000
200,953
200,953
305,145
305,145
118,946
118,946
95,618
95,618
39,000
39,000
106,723
106,723
62,831
63,117
2,022,057
2,026,757
2,255,416
Bank borrowing
PT Bank ANZ Indonesia
PT Bank Mandiri Tbk
PT Bank CIMB Niaga Tbk
PT Bank Mandiri Syariah
Bank Muamalat Indonesia
PT BNI (Persero) Tbk
Finance lease
liabilities
- PT SAN Finance 2,256,010
Total
24.
PINJAMAN (lanjutan)
a.
24.
Pinjaman bank
Kreditur/
Creditor
PT Bank ANZ Indonesia
PT Bank Mandiri Tbk
PT Bank CIMB
Niaga Tbk
PT Bank Mandiri Syariah
Bank Muamalat Indonesia
PT BNI (Persero) Tbk
PT BNI (Persero) Tbk
BORROWINGS (continued)
a.
Mata uang/
Currency
Bank borrowings
2015
Jumlah tercatat/
Carrying amount
Mata uang asal/
Setara Rupiah/
Original
Equivalent in
currency
Rupiah (dalam
(nilai penuh/
jutaan Rupiah/in
full amount)
millions of Rupiah)
2014
Jumlah tercatat/
Carrying amount
Mata uang asal/
Original
Setara Rupiah/
currency
Equivalent in Rupiah
(nilai penuh/
(dalam jutaan Rupiah/
full amount)
in millions of Rupiah)
58,333,333
700,000,000,000
804,709
700,000
91,925,276
700,000,000,000
1,143,548
700,000
Rupiah
Dolar AS/US Dollar
Dolar AS/US Dollar
Rupiah
Dolar AS/US Dollar
200,953,450,471
8,622,434
6,905,154
39,000,000,000
-
200,953
118,946
95,618
39,000
-
305,145,117,137
39,000,000,000
5,444,000
305,145
39,000
67,723
Jumlah/Total
1,959,226
2,255,416
(739,000)
(826,428)
(597,034)
(467,235)
623,192
961,753
Kreditur/
Creditor
Mata
uang/
Currency
Bank
Mandiri
Tbk
Rupiah
Bank
Mandiri
Tbk
Rupiah
PT Bank
Mandiri
Syariah
Dolar AS/
US Dollar
Bank
Dolar AS/
Muamalat US Dollar
Indonesia
Jumlah
fasilitas/
Total facility
(dalam ribuan/
in thousands)
75,000,000
100,000
700,000,000
100,000
700,000,000
Periode
pinjaman/
Loan term
20 Jan/
Jan 2015
-19 Jan/
Jan 2016
14 Agt/Aug
2014 - 13 Agt/
Aug 2017
24 Jul/
Jul 2015
- 20 Jan/
Jan 2016
14 Agt/Aug
2014 - 13 Agt/
Aug 2017
Periode
pembayaran
bunga/Interest
payment period
Bulanan/
Monthly
Kuartalan/
Quarterly
Bulanan/
Monthly
Kuartalan/
Quarterly
11%
6.50%
Jaminan/Collateral
(dalam jutaan/
in millions)
Mengambang/
Floating
a. Piutang usaha/
Account receivable
Rp258,508
b. Persediaan/Inventory
Rp32,307
3%
Tetap/Fixed
Tidak ada/None
9,75%
Tetap/Fixed
Tidak ada/None
3%
Tetap/Fixed
Tidak ada/None
24 Jul/
Jul 2015
- 20 Jan/
Jan 2016
Bulanan/
Monthly
9,75%
Tetap/Fixed
Tidak ada/None
26,016
28 Okt/Oct
2014 - 20 Des/
Dec 2019
Bulanan/
Monthly
Tidak ada/
None
Tidak ada/
None
7,775
13 Peb/Feb
2015 1 Jun/
Jun 2019
Bulanan/
Monthly
Tidak ada/
None
Tidak ada/
None
24.
PINJAMAN (lanjutan)
a.
24.
Kreditur/
Creditor
Mata
uang/
Currency
Jumlah
fasilitas/
Total facility
(dalam ribuan/
in thousands)
631,360,000
a.
Periode
pinjaman/
Loan term
29 Agt/Aug
2013 6 Jun/
Jun 2020
Periode
pembayaran
bunga/Interest
payment period
Bulanan/
Monthly
31 Desember/
December
2015
Jumlah
10.25% - 12%
Jaminan/Collateral
(dalam jutaan/
in millions)
a. Hak Guna Usaha
Nomor 1 dan 2/
Land right
certificate No. 1
and 2
b. Hak Guna Bangunan
Nomor 1 dan 2/
Building right
certificate
No. 1 and 2
Floating rate:
6 until 12 months More than 1 year up to 5 years
39,000
117,198
294,670
1,705,662
1,943,548
Fixed rate
214,564
Non-interest bearing
39,000
411,868
Total exposure
31 Desember/
December
2015
Tingkat suku
bunga per
tahun/Annual
interest rate
31 Desember/
December
2014
BORROWINGS (continued)
31 Desember/
December
2014
Floating rate:
Expiring within one year Expiring within more than one year
494,928
19,000
Fixed rate
Expiring within one year Expiring within more than one year
494,928
19,000
Total
24.
PINJAMAN (lanjutan)
a.
24.
BORROWINGS (continued)
a.
Undrawn
borrowing
facilities
borrowing facilities obtained by IPC.
i.
i.
represent
Pada
tanggal
14
Agustus
2014,
Perusahaan memperoleh fasilitas pinjaman
kredit dengan batas maksimum sebesar
USD100 juta dari PT Bank ANZ Indonesia
(ANZ).
untuk
1.
1.
2.
2.
3.
3.
24.
PINJAMAN (lanjutan)
a.
24.
BORROWINGS (continued)
a.
Pada
tanggal
17
Oktober
2014,
Perusahaan memperoleh fasilitas pinjaman
kredit dengan batas maksimum sebesar
Rp700 miliar (nilai penuh) dari PT Bank
Mandiri (Persero) Tbk.
24.
PINJAMAN (lanjutan)
a.
24.
BORROWINGS (continued)
a.
Fasilitas
pinjaman/
Loan
facilities
Mata
uang/
Currency
Jumlah
fasilitas/
Total facility
(dalam ribuan/
in thousands)
Periode
pinjaman/
Loan term
Ijarah
Muntahiyaah Bit
Tamlik
Dolar AS/
US Dollar
6,406,705
Musyarakah
Dolar AS/
US Dollar
2,000,000
Murabahah
Dolar AS/
US Dollar
1,583,255
Periode
pembayaran/
Annual
rate
Bulanan/
Monthly
Bulanan/
Monthly
Bulanan/
Monthly
24.
PINJAMAN (lanjutan)
a.
24.
BORROWINGS (continued)
a.
24.
PINJAMAN (lanjutan)
a.
24.
BORROWINGS (continued)
a.
b.
b.
31 Desember/
December
2015
PT SAN Finance
31 Desember/
December
2014
62,831
PT SAN Finance
Dikurangi:
Bagian jangka pendek
(15,851)
Less:
Current portion
46,980
Non-current portion
24.
PINJAMAN (lanjutan)
b.
24.
BORROWINGS (continued)
b.
31 Desember/
December
2014
49,574
-
(8,156)
62,831
Present value of
finance lease liabilities
46,980
-
62,831
25.
MODAL SAHAM
25.
Pemegang saham
Saham Preferen
(Seri A Dwiwarna)
Pemerintah Indonesia
Saham Biasa (Seri B)
Pemerintah Indonesia
Milawarma (Direktur
Utama)
Lain-lain
(Masing-masing
kepemilikan
di bawah 5%)
Jumlah saham beredar
Saham treasuri
Jumlah saham ditempatkan
dan disetor penuh
Pemegang saham
Saham Preferen
(Seri A Dwiwarna)
Pemerintah Indonesia
Saham Biasa (Seri B)
Pemerintah Indonesia
Milawarma (Direktur
Utama)
Lain-lain
(Masing-masing
kepemilikan
di bawah 5%)
Jumlah saham beredar
Saham treasuri
Jumlah saham ditempatkan
dan disetor penuh
SHARE CAPITAL
The share ownership of the Company s as follows:
31 Desember/December 2015
Jumlah saham
ditempatkan dan
Persentase
disetor/Number
kepemilikan/
of issued and
Percentage
Jumlah/
fully paid shares
of ownership
Amount
Shareholders
0.00%
1,498,087,499
65.02%
749,044
130,000
0.01%
65
Preferred Stock
(A Dwiwarna Share)
Government of Indonesia
Common Stock (B Shares)
Government of Indonesia
Milawarma (President
Director)
Others
(Each holding
below 5%)
609,857,650
26.47%
304,929
2,108,075,150
91.50%
1,054,038
196,056,700
8.50%
98,028
Treasury shares
2,304,131,850
100.00%
1,152,066
31 Desember/December 2014
Jumlah saham
ditempatkan dan
Persentase
disetor/Number
kepemilikan/
of issued and
Percentage
Jumlah/
fully paid shares
of ownership
Amount
Shareholders
0.00%
1,498,087,499
65.02%
749,044
60,000
0.06%
30
Preferred Stock
(A Dwiwarna Share)
Government of Indonesia
Common Stock (B Shares)
Government of Indonesia
Milawarma (President
Director)
Others
(Each holding
below 5%)
675,986,850
29.34%
337,993
2,174,134,350
94.42%
1,087,067
129,997,500
5.58%
64,999
Treasury shares
2,304,131,850
100.00%
1,152,066
25.
25.
Saham
biasa/
Ordinary
shares
Saham
treasuri/
Treasury
shares
Jumlah/
Total
2,174,134,350
1,152,066
30,486
2,174,134,350
1,152,066
30,486
(1,899,413)
(402,224)
1,152,066
30,486
(2,301,637)
Tambahan
modal
disetor/
Additional
paid-in
capital
(66,059,200)
2,108,075,150
Saham
biasa
memberikan
hak
kepada
pemegangnya untuk memperoleh dividen dan hasil
dari pembubaran perusahaan sesuai dengan
proporsi jumlah dan jumlah yang dibayarkan atas
saham yang dimiliki.
(1,899,413)
-
(716,861)
-
1 January 2014
Acquisition of
treasury shares
(402,224)
32,574
(2,088)
30,486
26.
27.
SAHAM TREASURI
26.
TREASURY SHARES
DIVIDEN
27.
Tanggal
pembayaran/
Date
paid
DIVIDENDS
Dividends declared during the years ended 31
December 2015 and 2014 were as follows:
Dividen per
lembar saham
(nilai penuh)/
Dividend per share
(full amount)
Jumlah/
Total
30 Maret/
March 2015
14 Mei
/May 2015
335
705,660
27 Maret/
March 2014
16 Mei/
May 2014
462
1,004,380
28.
b.
28.
b.
29.
PENJUALAN
29.
REVENUE
Revenue consists of the following:
31 Desember/
December
2015
Penjualan batubara
Pihak berelasi (lihat
Catatan 34)
Pihak ketiga
31 Desember/
December
2014
Sales of coal
6,169,351
7,336,208
5,909,717
7,090,055
13,505,559
12,999,772
228,068
78,190
228,068
78,190
13,733,627
13,077,962
Total revenue
31 Desember/
December
2015
Pihak ketiga
Dragon Energy Corporation
Phoenix Resources Inc.
Lain-lain (masing-masing
di bawah 10%)
Pihak berelasi
PT PLN (Persero)
PT Indonesia Power
Lain-lain (masing-masing
di bawah 10%)
31 Desember/
December
2014
1,863,794
1,444,382
1,642,997
1,546,417
Third parties
Dragon Energy Corporation
Phoenix Resources Inc.
4,256,100
3,978,831
7,564,276
7,168,245
3,647,242
2,134,193
3,388,110
2,386,268
387,916
135,339
6,169,351
5,909,717
Related parties
PT PLN (Persero)
PT Indonesia Power
Others (each below 10%)
30.
30.
EXPENSES BY NATURE
The components of cost of revenue are as follows:
31 Desember/
December
2014
3,400,005
2,971,469
3,234,006
2,649,840
796,550
629,844
755,405
830,377
602,238
656,476
469,041
279,196
133,023
82,568
135,456
117,884
482,032
109,217
77,459
52,424
112,907
110,378
85,157
27,077
13,369
13,122
70,801
60,287
12,628
19,330
Mining services
Coal railway services
Royalties to Government
(production levy)
Coal purchases
Salaries, wages, and employee
benefits
Rental of heavy equipment,
vehicles, and equipment
Spare parts and materials used
Depreciation
Amortisation
Third party services
Fuel oil and lubricants
Environmental reclamation and
mine closure
Land and building tax
Electricity
Mining properties amortisation
77,028
37,321
9,833,027
9,270,888
(239,124)
9,593,903
(115,192)
9,155,696
30.
30.
Pihak berelasi
PT Kereta Api
Indonesia (Persero)
Lain-lain (masing-masing
di bawah 10% dari jumlah
beban pokok penjualan)
3,095,036
2,829,000
Third parties
PT Pamapersada Nusantara
3,396,146
3,454,373
6,491,181
6,283,373
2,971,469
2,649,840
Related parties
PT Kereta Api
Indonesia (Persero)
131,252
222,483
3,102,721
2,872,323
9,593,903
9,155,696
General and administrative expenses consist of the
following:
31 Desember/
December
2014
518,141
117,785
86,517
54,596
46,963
22,916
14,753
11,591
11,286
563,774
82,764
113,579
44,566
45,877
18,825
17,750
12,547
13,219
146,099
146,626
1,030,647
1,059,527
30.
30.
31.
182,858
137,013
123,027
48,807
48,433
38,943
33,987
23,561
160,898
289,148
59,934
45,451
37,360
34,720
32,496
24,484
56,189
52,135
692,818
736,626
31.
2014
263,694
267,647
9,118
272,812
267,647
2015
Penghasilan bunga dari
penempatan kas pada
bank dan deposito berjangka
Keuntungan dari restrukturisasi
pinjaman jangka panjang
31 Desember/
December
2014
2014
151,381
48,701
5,944
157,325
48,701
32.
a.
32.
SIGNIFICANT
COMMITMENTS
a.
AGREEMENTS
AND
32.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Oktober/October Desember/December 2015
Harga/Price
(Rp per ton/tonne)
711,986
713,192
713,904
715,488
32.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Oktober/October Desember/December 2015
Harga/Price
(Rp per ton/tonne)
488,473
488,084
487,854
487,342
32.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Oktober/October Desember/December 2015
Harga/Price
(Rp per ton/tonne)
688,283
689,489
690,201
691,785
Periode/Period
Januari/January Maret/March 2015
April Juni/June 2015
Juli/July September 2015
Oktober/October Desember/December 2015
Harga/Price
(Rp per ton/tonne)
672,670
673,875
674,587
676,172
32.
PERJANJIAN
(lanjutan)
a.
PENTING
DAN
KOMITMEN
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Pada
18
Februari
2014,
Perusahaan
menandatangani Perjanjian Jual Beli Batubara
No
18/K/PM/PTBA-PHOENIX/2014
dan
19/K/PM/PTBA-PHOENIX/2014
dengan
Phoenix Resource Inc. untuk menjual batubara
sejumlah 4.680.000 ton untuk batubara dengan
kalori 5.550 ARB dan 1.080.000 ton untuk
batubara dengan kalori 6.400 ARB (nilai penuh)
untuk periode Februari 2014 sampai Januari
2017.
32.
PERJANJIAN
(lanjutan)
a.
b.
PENTING
DAN
KOMITMEN
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
a.
AND
Pada
18
Februari
2014,
Perusahaan
menandatangani Perjanjian Jual Beli Batubara
No.
20/K/PM/PTBA-DEC/2014
dan
21/K/PM/PTBA-DEC/2014 dengan
Dragon
Energy Corporation untuk menjual batubara
sejumlah 4.680.000 ton untuk batubara dengan
kalori 5.550 ARB dan 1.080.000 ton untuk
batubara dengan kalori 6.400 ARB (nilai penuh)
untuk periode Februari 2014 sampai Januari
2017.
b.
Perusahaan
mengadakan
perjanjian
pengangkutan batubara dari Tanjung Enim ke
Pelabuhan Tarahan dengan PT Kereta Api
Indonesia (Persero) (PTKA), dimana PTKA
menyetujui
untuk
mengangkut
batubara
Perusahaan dari stasiun pemuatan batubara di
Tanjung Enim ke pelabuhan batubara di
Tarahan, Lampung.
32.
PERJANJIAN
(lanjutan)
PENTING
b.
Jasa
c.
Perjanjian
(lanjutan)
DAN
KOMITMEN
Pengangkutan
Batubara
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
b.
AND
c.
32.
PERJANJIAN
(lanjutan)
PENTING
c.
Jasa
Perjanjian
(lanjutan)
DAN
KOMITMEN
Penambangan
Batubara
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
c.
AND
32.
PERJANJIAN
(lanjutan)
PENTING
c.
Jasa
Perjanjian
(lanjutan)
DAN
KOMITMEN
Penambangan
Batubara
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
c.
AND
32.
PERJANJIAN
(lanjutan)
d.
PENTING
DAN
Pembayaran Sumbangan
dengan Pemerintah Daerah
KOMITMEN
Pihak
Ketiga
32.
SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
d.
AND
33.
33.
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
The requirement to provide reclamation and postmine guarantees does not release the IUP holder
from the requirement to perform reclamation and
post-mine activities.
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
Tahun/Years
Jumlah/Amount
(Nilai penuh/full amount)
2009
2010
2011
2012
2013
28,764,209,900
1,559,358,300
1,628,534,100
1,583,725,100
1,705,189,900
Total
35,241,017,300
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
menggunakan
kapal/perahu
berbendera
Indonesia untuk mengangkut mineral/batubara;
mengutamakan
penggunaan
perusahaan
asuransi nasional dimana syarat adopsi CIF
digunakan; dan
use
Indonesian-flagged
ships/vessels
to
transport minerals/coal;
prioritise the use of a national insurance
company where CIF sale terms are adopted;
and
use surveyors appointed by the DGMCG.
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
Management believes that sales price for all shortterm coal sales contracts entered into by the Group is
in line with the IMCBP. For the long-term coal sales
contracts, the sales price will be revisited each year
and will be adjusted in accordance with IMCBP of the
respective period.
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
Peraturan Menteri
DAG/PER/7/2014
Minister of Trade
DAG/PER/7/2014
Perdagangan
No.
39/M-
Regulation
No.
39/M-
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
33.
33.
CONTINGENT
(continued)
ASSETS
AND
LIABILITIES
34.
34.
31 Desember/
December
2015
Penjualan produk
- PT PLN (Persero)
- PTIP
- PT Semen Baturaja
(Persero) Tbk
- PT Semen Padang (Persero)
- BPI
- PT Timah (Persero) Tbk
31 Desember/
December
2014
3,647,242
2,134,193
3,388,110
2,386,268
106,784
115,592
159,703
5,837
47,046
71,972
1,246
15,075
6,169,351
5,909,717
45%
45%
2,971,469
153,036
29,672
2,649,840
145,642
29,448
2,983
692
3,157,160
2,825,622
Sale of goods
PT PLN (Persero) PTIP PT Semen Baturaja (Persero) Tbk
PT Semen Padang (Persero) BPI PT Timah (Persero) Tbk -
(as a percentage of
total sales)
Purchase of goods/services
PT Kereta Api Indonesia (Persero)
PT Pertamina (Persero) PT PLN (Persero) PT Asuransi Jasa Indonesia (Persero)
23%
(as a percentage
of total cost of revenue and
operating expenses)
142,055
156,102
Finance income
PT Bank Mandiri (Persero) Tbk,
PT Bank Tabungan Negara
(Persero) Tbk, PT Bank Rakyat
Indonesia (Persero) Tbk
and PT Bank Negara
Indonesia (Persero) Tbk
52%
58%
(as a percentage
of total finance income)
80,455
24,663
Finance cost
PT Bank Mandiri (Persero) Tbk
and PT Bank Negara
Indonesia (Persero) Tbk
51%
51%
(as a percentage
of total finance cost)
28%
34.
34.
Aset
Kas di bank
Rupiah
- PT Bank Tabungan Negara
(Persero) Tbk
- PT Bank Tabungan Negara
(Persero) Tbk Syariah
- BNI
- PT Bank Mandiri (Persero) Tbk
- PT Bank Rakyat Indonesia
(Persero) Tbk
- PT Bank Syariah Mandiri
Dolar AS
- PT Bank Mandiri (Persero) Tbk
- PT Bank Negara
Indonesia (Persero) Tbk
- PT Bank Syariah Mandiri
Dolar Singapura
- BNI
Dolar Australia
- PT Bank Mandiri (Persero) Tbk
31 Desember/
December
2014
70,985
66,574
10%
9%
(as a percentage
of total finance cost)
Assets
Cash in bank
Rupiah
PT Bank Tabungan Negara (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk Syariah
BNI PT Bank Mandiri (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Syariah Mandiri -
144,042
100,000
57,036
25,118
18,510
40,423
15,784
18
7,163
-
465,432
104,678
70,160
258
549,641
-
US Dollar
PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
PT Bank Syariah Mandiri -
786
838
Singaporean Dollar
BNI -
50,330
Australian Dollar
PT Bank Mandiri (Persero) Tbk -
928,964
721,253
34.
34.
a.
31 Desember/
December
2015
Deposito berjangka
(jatuh tempo dalam jangka
waktu 3 bulan)
Rupiah
- PT Bank Negara
Indonesia (Persero) Tbk
- PT Bank Mandiri (Persero) Tbk
- PT Bank Tabungan
Negara (Persero) Tbk
- PT Bank Rakyat Indonesia
Syariah
- PT Bank Rakyat Indonesia
(Persero) Tbk
Piutang usaha
Rupiah
- PT PLN
- PTIP
- PT Semen Baturaja
(Persero) Tbk
- PT Semen Padang (Persero)
- PT Timah (Persero) Tbk
Dolar AS
- BPI
- PT Timah (Persero) Tbk
Piutang lainnya
- HBAP
31 Desember/
December
2014
Time deposits
649,500
372,900
282,375
542,000
350,000
625,000
147,500
100,000
881,175
1,519,900
2,430,550
564,194
292,552
701,030
384,613
21,413
10,880
5,837
7,091
22,864
-
894,876
1,115,598
162,575
-
1,322
15,257
162,575
16,579
43,127
29,281
Trade receivables
Rupiah
PT PLN PTIP PT Semen Baturaja
(Persero) Tbk PT Semen Padang (Persero) PT Timah (Persero) Tbk -
US Dollar
BPI PT Timah (Persero) Tbk -
Other receivables
HBAP -
34.
34.
a.
31 Desember/
December
2015
Dolar AS
- Obligasi PT Pertamina
(Persero) (USD)
Jumlah aset yang terkait dengan
pihak berelasi
(sebagai persentase
terhadap jumlah aset)
31 Desember/
December
2014
100,000
100,711
100,000
107,030
51,139
50,932
35,721
30,000
20,219
7,488
51,200
20,181
502,529
172,092
121,350
124,400
US Dollar
Obligasi PT Pertamina (Persero) (USD)
4,173,321
4,609,753
24%
30%
(as a percentage
of total assets)
34.
34.
a.
31 Desember/
December
2015
Liabilitas
Utang usaha
Rupiah
- PT Krakatau Engineering
- PT Pertamina (Persero)
- PT Wijaya Karya (Persero) Tbk
- PT Adhi Karya (Persero) Tbk
- PT Sucofindo (Persero)
- PT Nindya Karya (Persero)
- PT Hutama Karya (Persero)
- Koperasi Karyawan Batubara
- PT Aneka Tambang
(Persero) Tbk
- PT PP Pracetak
- PT Dahana (Persero)
- Lainnya
Dolar AS
- PT Krakatau Engineering
Beban akrual
- PT Wijaya Karya (Persero) Tbk
- PT Kereta Api Indonesia
(Persero)
- PT Krakatau Engineering
- PT Adhi Karya (Persero) Tbk
Pinjaman bank
Rupiah
- PT Bank Mandiri (Persero) Tbk
- PT Bank Negara
Indonesia (Persero) Tbk
Dolar AS
- PT Bank Syariah Mandiri
- PT Bank Negara
Indonesia (Persero) Tbk
Jumlah liabilitas kepada
pihak berelasi
(sebagai persentase
terhadap jumlah liabilitas)
31 Desember/
December
2014
86,648
18,260
15,156
5,123
2,992
1,571
1,196
1,139
56,204
9,907
1,667
2,228
-
4,148
10,085
8,392
2,457
140
136,233
91,080
11,111
461,438
270,766
146,114
12,698
224,267
121,632
-
891,016
345,899
Liabilities
Trade payables
Rupiah
PT Krakatau Engineering PT Pertamina (Persero) PT Wijaya Karya (Persero) Tbk PT Adhi Karya (Persero) Tbk PT Sucofindo (Persero) PT Nindya Karya (Persero) PT Hutama Karya (Persero) Koperasi Karyawan Batubara PT Aneka Tambang (Persero) Tbk
PT PP Pracetak PT Dahana (Persero) Others US Dollars
PT Krakatau Engineering Accrual
PT Wijaya Karya (Persero) Tbk PT Kereta Api Indonesia (Persero)
PT Krakatau Engineering PT Adhi Karya (Persero) Tbk -
Bank borrowings
Rupiah
PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
700,000
700,000
39,000
39,000
739,000
739,000
118,946
67,723
US Dollars
PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
1,885,195
1,254,813
25%
20%
(as a percentage
of total liabilities)
34.
34.
Dewan
Direksi/
Board of
Directors
%
Rp
Pemegang
saham utama
yang juga
bagian dari
manajemen/
Shareholders
that are part
of management
%
Rp
Dewan
Komisaris/
Board of
Commissioners
%
Rp
Personil
manajemen
kunci lainnya/
Other key
management
personnel
%
Rp
4.93
-
59,129
-
2.30
-
27,996
-
0,15
0,03
1,755
384
Jumlah
4.93
59,129
2.30
27,996
0,18
2,139
Total
2014
Dewan
Direksi/
Board of
Directors
%
Rp
c.
Dewan
Komisaris/
Board of
Commissioners
%
Rp
Pemegang
saham utama
yang juga
bagian dari
manajemen/
Shareholders
that are part
of management
%
Rp
Personil
manajemen
kunci lainnya/
Other key
management
personnel
%
Rp
4.80
-
55,981
-
1.73
-
20,438
-
0.20
0.02
2,232
264
Jumlah
4.80
55,981
1.73
20,438
0.22
2,496
Total
c.
Transaksi/Transaction
Penempatan dana/
Funds placement
PT Bank Mandiri
(Persero) Tbk
34.
Sifat hubungan
(lanjutan)
dengan
pihak
berelasi
34.
Transaksi/Transaction
Penempatan dana/
Funds placement
PT Waskita Karya
(Persero) Tbk
Konstruksi proyek/
Project construction
PT Kereta Api
Indonesia (Persero)
Pengangkutan batubara/
Coal transportation
PTIP
Penjualan batubara/
Coal sales
PT PLN (Persero)
PT Semen Padang
(Persero)
Penjualan batubara/
Coal sales
DPBA
PT Semen Baturaja
(Persero) Tbk
Penjualan batubara/
Coal sales
PT PP Pracetak
Jasa konstruksi/
Construction services
Penjualan batubara/
Coal sales
Pembelian emas/
Gold purchase
PT Dahana (Persero)
Konstruksi proyek/
Project construction
PT Pertamina (Persero)
34.
Sifat hubungan
(lanjutan)
dengan
pihak
berelasi
34.
Transaksi/Transaction
PT Sucofindo (Persero)
Konstruksi proyek/
Project construction
PT Permodalan Nasional
Madani (Persero)
Investasi reksadana/
Mutual fund investment
PT Danareksa (Persero)
Investasi reksadana/
Mutual fund investment
PT Asuransi Jasa
Indonesia (Persero)
Premi asuransi/
Insurance premium
PT Asuransi Jiwasraya
(Persero)
Dana pensiun/
Pension funds
Konstruksi proyek/
Project construction
Konstruksi proyek/
Project construction
PT Krakatau Engineering
Konstruksi proyek/
Project construction
HBAP
Piutang lain-lain/
Other receivables
BPI
Penjualan batubara/
Coal sales
35.
35.
31 Desember/
December
2014
2,035,911
1,860,738
2,163,510,338
2,174,134,350
941
856
Aktivitas
36.
SEGMENT INFORMATION
a.
Activities
Berdasarkan
informasi
keuangan
yang
digunakan
oleh
pengambil
keputusan
operasional dalam mengevaluasi kinerja
segmen dan menentukan alokasi sumber daya
yang dimilikinya, manajemen menetapkan
segmen Grup berdasarkan produk. Seluruh
transaksi antar segmen telah dieliminasi.
36.
36.
Informasi menurut
produk penjualan
Batubara
Lainnya
Segment information
Information concerning the business segments
which are considered the primary segments is as
follows:
31 Desember/
December
2014*
13,505,560
228,067
12,999,772
78,190
13,733,627
13,077,962
9,350,105
243,798
9,077,240
78,456
Total
9,593,903
9,155,696
Beban usaha
Batubara
Lainnya
1,656,958
66,507
1,784,858
11,295
Total
1,723,465
1,796,153
2,440,722
(26,382)
2,060,985
(11,561)
Total
2,414,340
2,049,424
Total aset
Batubara
Lainnya
15,165,708
1,728,335
13,361,016
1,499,595
Total assets
Coal
Others
Total
16,894,043
14,860,611
Total
Total
Beban pokok penjualan
Batubara
Lainnya
Laba/(rugi) usaha
Batubara
Lainnya
Informasi menurut
lokasi geografis penjualan
Indonesia
Taiwan
Jepang
Malaysia
Singapura
India
Thailand
Cina
Korea Selatan
Kamboja
Total
* Disajikan kembali, lihat Catatan 41
6,918,236
3,308,177
1,697,000
1,095,657
394,804
194,055
75,269
35,728
14,701
-
6,482,957
3,222,205
1,185,197
944,973
352,170
272,435
61,564
269,509
36,625
250,327
13,733,627
13,077,962
Total
Cost of revenue
Coal
Others
Total
Operating expenses
Coal
Others
Total
Profit/(loss) from operations
Coal
Others
Total
Information by
sales geographic location
Indonesia
Taiwan
Japan
Malaysia
Singapore
India
Thailand
China
South Korea
Cambodia
Total
As restated see Note 41 *
37.
37.
Total/
Total
FINANCIAL
LIABILITIES
ASSETS
AND
FINANCIAL
Aset
keuangan
yang
tersedia
untuk dijual/
Availablefor-sale
financial
assets
Pinjaman
dan
piutang/
Loans and
receivables
Aset dan
liabilitas
keuangan
lainnya/
Other
financial
assets
and
liabilities
31 Desember/December 2015
Aset keuangan/Financial assets
Kas dan setara kas/
Cash and cash equivalents
Piutang usaha/Trade receivables
Aset keuangan yang
tersedia untuk dijual/Availablefor-sale financial assets
Aset lancar lainnya/
Other current assets
Piutang lain-lain dari pihak
berelasi/Other receivables from
related parties
Aset tidak lancar lainnya/
Other non-current assets
Total aset keuangan/
Total financial assets
Liabilitas keuangan/
Financial liabilities
Utang usaha/Trade payables
Beban akrual/Accrual
Liabilitas imbalan kerja
jangka pendek/Short-term
employee benefits liabilities
Pinjaman bank/Bank borrowings
Liabilitas sewa pembiayaan/
Finance lease liabilities
Utang jangka pendek lainnya/
Other short-term liabilities
Total liabilitas keuangan/
Total financial liabilities
3,115,337
1,595,580
3,115,337
1,595,580
623,879
623,879
150,016
150,016
43,127
43,127
76,195
76,195
5,604,134
4,980,255
623,879
(1,146,089)
(1,647,428)
(1,146,089)
(1,647,428)
(222,025)
(1,959,226)
(222,025)
(1,959,226)
(62,831)
(62,831)
(86,857)
(86,857)
(5,124,456)
(5,124,456)
37.
Total/
Total
FINANCIAL
ASSETS
LIABILITIES (continued)
Aset dan
liabilitas
keuangan
diakui
pada nilai
wajar melalui
laba-rugi/Fair
value through
profit or loss
financial
assets or
liabilities
Aset
keuangan
yang
tersedia
untuk dijual/
Availablefor-sale
financial
assets
Pinjaman
dan
piutang/
Loans and
receivables
AND
FINANCIAL
Aset dan
liabilitas
keuangan
lainnya/
Other
financial
assets
and
liabilities
31 Desember/December 2014
Aset keuangan/Financial assets
Kas dan setara kas/
Cash and cash equivalents
Piutang usaha/Trade receivables
Aset keuangan yang
tersedia untuk dijual/Availablefor-sale financial assets
Aset derivatif/Derivative assets
Aset lancar lainnya/
Other current assets
Piutang lain-lain dari pihak
berelasi/Other receivables from
related parties
Aset tidak lancar lainnya/
Other non-current assets
Total aset keuangan/
Total financial assets
Liabilitas keuangan/
Financial liabilities
Utang usaha/Trade payables
Beban akrual/Accrual
Liabilitas imbalan kerja
jangka pendek/Short-term
employee benefits liabilities
Pinjaman bank/Bank borrowings
Utang jangka pendek lainnya/
Other short-term liabilities
Total liabilitas keuangan/
Total financial liabilities
38.
4,039,267
1,439,401
4,039,267
1,439,401
296,492
395
296,492
-
395
237,860
237,860
29,281
29,281
78,350
78,350
6,121,046
5,824,159
296,492
395
(545,505)
(1,203,765)
(545,505)
(1,203,765)
(236,056)
(2,255,416)
(236,056)
(2,255,416)
(36,029)
(36,029)
(4,276,771)
PEMUSATAN RISIKO
Perusahaan menggunakan jasa angkutan kereta api
dari PTKA untuk mengangkut batubara ke
Pelabuhan Tarahan sebelum dilakukan pengapalan
ke pelanggan utama Perusahaan. Perubahan yang
signifikan dalam kinerja pengangkutan batubara dan
strategi pemasaran PTKA bisa mempengaruhi
kinerja Perusahaan secara signifikan. Akan tetapi,
berdasarkan pengalaman masa lalu, manajemen
berkeyakinan bahwa kerjasama Perusahaan dengan
PTKA akan tetap berkelanjutan dan percaya bahwa
PTKA dapat menyediakan jasa yang diperlukan.
38.
(4,276,771)
CONCENTRATION OF RISKS
The Company uses the railway services from PTKA
to deliver coal to Tarahan port for shipment to its
major customers. Significant changes in the coal
delivery operation and marketing strategies of PTKA
could significantly affect the operating results of the
Company. However, based on past experience,
management is confident that the Company will
continue its business with PTKA and that PTKA will
be able to provide the necessary services.
38.
38.
ketidakpastian
dalam
kaitannya
dengan
penerapan undang-undang otonomi daerah dan
ketidakpastian dalam kaitannya dengan adanya
perubahan undang-undang pertambangan;
investasi baru
dibatalkan;
atau
difficulties
in
ensuring
compliance
with
environmental obligations as a result of illegal
mining activities.
yang
ditangguhkan
39.
39.
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
Mata
uang asing/
Foreign
currency
(Nilai penuh/
Full amount)
Aset
Bank
Pihak ketiga
Pihak berelasi
Deposito berjangka
Pihak ketiga
Piutang usaha, bersih
Pihak ketiga
Pihak berelasi
Aset keuangan
tersedia untuk dijual
2015
242,877
535,850
50,330
786
Mata
uang asing/
Foreign
currency
(Nilai penuh/
Full amount)
USD
USD
AUD
SGD
17,606,153
38,843,812
5,000,925
80,599
USD 18,913,987
USD 52,598,036
AUD
SGD
88,633
USD
1,000,000
USD
USD
33,633,737
7,408,900
USD
8,796,700
13,795 USD
3,500,000
1,589,613
Liabilitas
Utang usaha
Pihak ketiga
Pihak berelasi
Pinjaman bank
Pihak ketiga
Pihak berelasi
Beban akrual
Pihak ketiga
235,290
654,319
838
Time deposits
Third parties
Trade receivables, net
302,374
Third parties
16,579
Related parties
Available-for-sale
124,400
financial assets
1,377,340
53,716,657
35,430
-
741,022 USD
345 EUR
- USD
USD
USD
65,264,656
8,622,434
USD
13,848,219
(362,063)
Assets
Cash in bank
Third parties
Related parties
43,540
USD
SGD
USD
1,951,676
Aset moneter dalam mata
uang asing bersih
2014
8,310,800
6,696
893,283
103,386
102
11,111
231,524
Liabilities
Trade payables
Third parties
Related parties
Bank borrowings
Third parties
Related parties
Accrual
Third parties
1,557,394
(180,054)
39.
39.
REKLASIFIKASI AKUN
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
(continued)
As at 31 December 2015, if the Rupiah had
weakened/strengthened by 10% against the US
Dollar with all other variables remained constant,
post-tax profit for the period would have been Rp36
billion (2014: Rp18 billion) (full amount) higher/lower,
mainly as a result of foreign exchange gains/losses
on translation monetary assets and liabilities
denominated in foreign currency.
40.
RECLASSIFICATION OF ACCOUNTS
In 2015, the Group reclassifies accounts in the
statement of financial position for balance as at
31 December 2014 as follows:
31 Desember/December 2014
Sebelum
reklasifikasi/
Before
Setelah
reklasifikasi/
Reklasifikasi/
reclassification
Reclassification
After
reclassification
(23,160)
(53,529)
(76,889)
53,529
(53,529)
(996,743)
53,529
53,529
(53,529)
Beberapa
akun
dalam
laporan
keuangan
konsolidasian pada tanggal 31 Desember 2014 telah
direklasifikasi agar sesuai dengan penyajian laporan
keuangan konsolidasian pada tanggal 31 Desember
2015.
41.
(943,214)
-
41.
RESTATEMENT
STATEMENT
ON
THE
FINANCIAL
41.
41.
RESTATEMENT
ON
STATEMENT (continued)
THE
FINANCIAL
1 Januari/January 2014
Sebelum
penyajian
kembali/
Before
restatement
LAPORAN POSISI
KEUANGAN
KONSOLIDASIAN
Aset tidak lancar
Aset pajak tangguhan
Liabilitas jangka pendek
Liabilitas imbalan pascakerja
jangka pendek
Liabilitas jangka panjang
Liabilitas imbalan pascakerja
jangka panjang
Ekuitas yang dapat
diatribusikan kepada
pemilik entitas induk
Saldo laba
Belum dicadangkan
Penyajian
kembali/
Restatement
20,590
CONSOLIDATED STATEMENT
OF FINANCIAL POSITION
Non-current assets
511,019
Deferred tax assets
Current liabilities
Short-term portion of post78,907 employment benefits obligation
Non-current liabilities
Long-term portion of post1,651,384 employment benefits obligation
9,670
514,242
(3,223)
112,390
(33,483)
1,630,794
1,618,512
Setelah
penyajian
kembali/
After
restatement
1,628,182
31 Desember/December 2014
Sebelum
Setelah
penyajian
penyajian
kembali/
Penyajian
kembali/
Before
kembali/
After
restatement
Restatement
restatement
LAPORAN POSISI
KEUANGAN
KONSOLIDASIAN
Aset tidak lancar
Aset pajak tangguhan
Liabilitas jangka pendek
Liabilitas imbalan pascakerja
jangka pendek
Liabilitas jangka panjang
Liabilitas imbalan pascakerja
jangka panjang
Ekuitas yang dapat
diatribusikan kepada
pemilik entitas induk
Saldo laba
Belum dicadangkan
LAPORAN LABA RUGI DAN
PENGHASILAN
KOMPREHENSIF LAIN
KONSOLIDASIAN
Beban pokok penjualan
Beban umum dan
administrasi
Beban penjualan dan
pemasaran
Beban pajak penghasilan
227,948
48,588
104,332
6,877
1,458,168
187,475
1,908,635
(145,764)
(9,056,219)
(99,477)
(951,759)
(107,768)
(655,512)
105,341
CONSOLIDATED STATEMENT
OF FINANCIAL POSITION
Non-current assets
276,536
Deferred tax assets
Current liabilities
Short-term portion of post111,209 employment benefits obligation
Non-current liabilities
Long-term portion of post1,645,643 employment benefits obligation
1,762,871
CONSOLIDATED
STATEMENTS OF PROFIT
OR LOSS AND OTHER
COMPREHENSIVE INCOME
(9,155,696)
Cost of revenue
General and administrative
(1,059,527)
expenses
Selling and marketing
expenses
(550,171)
Income tax expenses
41.
41.
RESTATEMENT
ON
STATEMENT (continued)
THE
FINANCIAL
31 Desember/December 2014
Sebelum
Setelah
penyajian
penyajian
kembali/
Penyajian
kembali/
Before
kembali/
After
restatement
Restatement
restatement
Laba komprehensif lain
Keuntungan aktuarial dari
liabilitas imbalan pascakerja
Beban pajak penghasilan terkait
pendapatan komprehensif
lainnya
Jumlah laba komprehensif
tahun berjalan
Laba yang dapat
diatribusikan kepada:
Pemilik entitas induk
Jumlah pendapatan
komprehensif yang dapat
didistribusikan kepada:
Pemilik entitas induk
133,463
(33,366)
100,097
100,097
1,860,738
Profit
attributable to:
Owners of the parent
2,016,171
Total comprehensive
income attributable to:
2,120,610
42.
(155,433)
(155,433)
927
856
TRANSAKSI NON-KAS
42.
2015
43.
PERISTIWA SETELAH
PELAPORAN
1,965,177
TANGGAL
2014
268,632
64,707
89,598
53,943
1,331,996
358,230
NON-CASH TRANSACTIONS
1,213,346
PERIODE
43.
Non-cash activities
Acquisition of fixed assets
through incurring payables
Addition of fixed assets through
utilisation of advances
Addition of VAT-in through
incurring payables
44.
44.
31 Desember/
December
2015
31 Desember/
December
2014*
1 Januari/
January
2014*
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Aset keuangan
tersedia untuk dijual
Persediaan
Biaya dibayar dimuka dan
uang muka
Pajak dibayar di muka
- Pajak penghasilan badan
- Pajak lain-lain
Aset lancar lainnya
Jumlah aset lancar
ASET TIDAK LANCAR
Piutang lain-lain
dari pihak berelasi
Investasi pada entitas
anak dan pengendalian
bersama
Uang muka
Aset tetap
Beban pengembangan
tangguhan
Pajak dibayar di muka
- Pajak penghasilan badan
Aset pajak tangguhan
Aset tidak lancar lainnya
Jumlah aset tidak lancar
JUMLAH ASET
* Disajikan kembali
ASSETS
2,907,257
3,819,407
3,178,235
447,068
1,046,419
299,356
1,109,313
476,151
849,451
623,879
1,142,008
296,492
938,518
86,995
871,829
214,630
41,974
151,719
357,587
183,746
135,255
91,565
254,857
7,074,313
6,986,737
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties Related parties Available-for-sale
financial assets
Inventories
1,195,208
898,574
27,874
1,280,954
11,775
4,268,702
1,135,639
41,293
3,349,985
903,203
111,103
2,665,950
793,839
806,236
807,735
546,538
104,430
230,593
476,825
113,587
520,755
152,347
Investments in subsidiaries
and joint ventures
Advances
Fixed assets
Deferred
development expenditure
Prepaid taxes
Income tax Deferred tax assets
Other non-current assets
8,201,446
7,052,732
5,188,967
15,275,759
14,039,469
11,209,072
TOTAL ASSETS
As restated *
31 Desember/
December
2015
31 Desember/
December
2014*
1 Januari/
January
2014*
LIABILITAS
LIABILITAS JANGKA
PENDEK
Utang usaha
- Pihak ketiga
- Pihak berelasi
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
- Pajak penghasilan badan
- Pajak lain-lain
Pinjaman bank jangka pendek
Bagian jangka pendek dari
pinjaman bank jangka panjang
Provisi reklamasi
lingkungan dan
penutupan tambang
Liabilitas imbalan
pascakerja jangka pendek
Utang jangka pendek
lainnya
Jumlah liabilitas jangka
pendek
LIABILITAS JANGKA
PANJANG
Provisi reklamasi
lingkungan dan
penutupan tambang
LIABILITIES
303,669
173,132
1,574,492
350,499
106,626
1,193,136
340,843
22,117
1,023,309
208,659
225,806
241,591
46,267
110,351
700,000
62,807
700,000
62,509
127,612
-
459,833
417,880
110,900
89,940
36,319
181,333
111,209
78,908
SHORT-TERM LIABILITIES
Trade payables
Third parties Related parties Accrual
Short-term employee
benefit liabilities
Taxes payable
Income tax Other taxes Short-term bank borrowings
Short-term portion of
long-term bank borrowings
Provision for environmental
reclamation and
mine closure
Short-term portion of postemployment benefits
obligation
40,495
27,590
1,504
3,909,131
3,285,493
1,934,712
136,782
144,389
231,648
1,873,375
1,645,643
1,651,384
LONG-TERM
LIABILITIES
Provision for environmental
reclamation and
mine closure
Long-term portion of postemployment benefits
obligation
344,875
725,667
2,355,032
2,515,699
1,883,032
JUMLAH LIABILITAS
6,264,163
5,801,192
3,817,744
TOTAL LIABILITIES
* Disajikan kembali
As restated *
31 Desember/
December
2015
EKUITAS
Ekuitas yang dapat
diatribusikan kepada
pemilik entitas induk
Modal saham
Modal dasar 1 lembar
saham preferen dan
7.999.999.999 lembar
saham biasa,
modal ditempatkan
dan disetor penuh
1 lembar saham
preferen dan
2.304.131.849 lembar
saham biasa,
dengan nilai nominal
Rp500 per lembar
saham
Tambahan modal disetor
Saham treasuri
Cadangan perubahan nilai
wajar aset keuangan tersedia
untuk dijual
Saldo laba
- Dicadangkan
- Belum dicadangkan
JUMLAH EKUITAS
JUMLAH LIABILITAS
DAN EKUITAS
* Disajikan kembali
31 Desember/
December
2014*
1 Januari/
January
2014*
EQUITY
Equity attributable to
owners of the parent
1,152,066
30,486
(2,301,637)
(11,571)
1,152,066
30,486
(1,899,413)
2,093
Share capital
Authorised 1 preferred
share and 7,999,999,999
ordinary shares,
issued and fully paid
1 preferred share
and 2,304,131,849
ordinary shares
with par value of
1,152,066
Rp500 per share
30,486
Additional paid-in capital
(1,899,413)
Treasury shares
Reserve for changes in fair
value of available-for-sale
(862)
financial assets
Retained earnings
6,474,993
Appropriated 1,634,058
Unappropriated -
8,607,269
1,534,983
7,296,758
1,656,287
9,011,596
8,238,277
7,391,328
TOTAL EQUITY
15,275,759
14,039,469
11,209,072
TOTAL LIABILITIES
AND EQUITY
As restated *
2015
2014
Penjualan
12,661,253
11,917,404
(8,625,648)
(8,216,130)
4,035,605
3,701,274
Laba bruto
(916,591)
(624,743)
93,322
2,587,593
256,966
(102,806)
2,741,753
(648,778)
2,092,975
(1,000,294)
(579,159)
(43,013)
2,078,808
264,084
(25,871)
2,317,021
(568,743)
Cost of revenue
Gross profit
General and administrative
expenses
Selling and marketing expenses
Other income, net
Operating profit
Finance income
Finance costs
Profit before income tax
Income tax expense non final
1,748,278
(13,664)
2,955
(264,145)
133,463
(277,809)
136,418
66,036
(33,366)
Revenue
(211,773)
1,881,202
103,052
Other comprehensive
income for the year,
net of tax
1,851,330
1,152,066
30,486
1,152,066
30,486
30,486
Tambahan
modal
disetor/
Additional
paid-in
capital
1,152,066
1,152,066
Modal
saham/
Share
capital
(2,301,637)
(402,224)
-
(1,899,413)
(11,571)
(13,664)
2,093
2,955
(862)
(862)
(1,899,413)
(1,899,413)
Saham
treasuri/
Treasury
shares
Keuntungan/
(kerugian)
yang belum
direalisasi
dari aset
keuangan
tersedia
untuk dijual/
Unrealised
gain/(loss)
from
available-forsale financial
assets
8,607,269
1,310,511
7,296,758
821,765
6,474,993
6,474,993
Saldo laba
telah
ditentukan
penggunaannya/
Appropriated
retained
earnings
1,534,983
(198,109)
2,092,975
(705,660)
(1,310,511)
1,656,288
100,097
1,748,278
(1,004,380)
(821,765)
1,634,058
9,669
1,624,389
Saldo laba
belum
ditentukan
penggunaannya/
Unappropriated
retained
earnings
9,011,596
(198,109)
(13,664)
2,092,975
(402,224)
(705,660)
-
8,238,278
100,097
2,955
1,748,278
(1,004,380)
7391,328
9,669
7,381,659
Jumlah/
Total
2014
12,602,546
96,663
(792,111)
12,000,471
(9,403)
(731,132)
(9,295,013)
(821,352)
(51,393)
256,966
(99,989)
(8,575,187)
(902,246)
(52,817)
206,610
(16,679)
1,896,317
1,919,617
(657,554)
(693,447)
(21,153)
(30,418)
(390,500)
(285,207)
62,555
87,455
(145,315)
-
(232,437)
7,011
121,111
(41,124)
(1,030,856)
(402,224)
(1,188,167)
(705,660)
(446,696)
(1,004,380)
1,870,700
(101,033)
(296,634)
(870,699)
(1,851,215)
(105,412)
(985,753)
73,603
626,038
NET (DECREASE)/INCREASE IN
CASH AND CASH EQUIVALENTS
15,134
3,819,407
3,178,235
2,907,257
3,819,407