Creating Value
Driving Growth
Building Indonesia
Menciptakan nilai
mendorong pertumbuhan
membangun Indonesia
Welcome
Salam!
Dear Sir or Madam,
Yours sincerely,
Hormat kami,
Mahardika Putranto
Corporate Secretary and Investor Relations Division Head,
PT Adaro Energy Tbk
Our Annual
Report Mission
To produce a report that builds
understanding of Adaro Energy
with timely, balanced and
relevant information.
Misi
Laporan Tahunan
Menyajikan gambaran yang
seimbang dan relevan
tentang perusahaan agar
para pemangku kepentingan
dapat terinformasi.
CONTENTS
daftar isi
Accessing
This Report
Cara Membaca
Laporan Ini
Positive Energy
Creating Value
DriVing growth
BuilDing inDonesia
MenCiptakan nilai
MenDorong pertuMBuhan
MeMBangun inDonesia
Print
For a hard copy, e-mail us:
Untuk mendapatkan salinan, email:
investor.relations@adaro.com
PDF
Download at | Unduh di:
www.adaro.com/
investor_relations/reports
Digital
This report will be available
as an app for smart devices.
Please check our website at
www.adaro.com for access details.
Laporan ini juga tersedia dalam
bentuk aplikasi. Untuk informasi
lebih lanjut harap kunjungi situs
www.adaro.com
introducing adaro
Adaro at a Glance
financial highlights 2015
Why Invest in Adaro?
corporate identity
events & awards 2015
3
4
6
8
16
18
profil perusahaan
mengenai Adaro
ringkasan keuangan tahun 2015
Mengapa Memilih Adaro?
Identitas Perusahaan
Kaleidoskop & penghargaan Tahun 2015
our messages
Letter from the Commissioners
Letter from the Directors
President Directors Message for 2016
20
22
28
40
sekapur sirih
Surat Dewan Komisaris
Surat Direksi
Pesan Presiden Direktur 2015
our business
Corporate Overview
coals global future
thermal Coal Market analysis
about adaros Envirocoal
Review of Mining Assets
Review of Mining Services
Review of Logistics
Review of Power
Financial Review
46
48
58
60
68
70
84
102
110
116
bisnis perusahaan
Tinjauan Korporasi
prospek global batubara
analisA Pasar Batubara Termal
mengenai Envirocoal
Tinjauan Aset Pertambangan
Tinjauan Jasa Pertambangan
Tinjauan Bisnis Logistik
Tinjauan Ketenagalistrikan
Tinjauan Keuangan
our people
management Profiles
Adaro Management Structure
Human Resources
124
126
140
142
tim adaro
Profil manajemen
Struktur Manajemen Adaro
Sumber Daya Manusia
our governance
Corporate structures
Risk Management
146
148
168
our communities
Quality, Health, Safety & Environment
Creating Shared Value
178
180
188
Masyarakat sekitar
Mutu, Kesehatan, Keselamatan & Lingkungan
Menciptakan Nilai Bersama
our investors
Shareholder Information
196
198
investor adaro
data Pemegang Saham
our FINANCES
Directors Statement
Independent Auditors Report
Financial Statements & Notes
204
206
208
210
data keuangan
Pernyataan Direktur
Laporan Auditor Independen
Laporan Keuangan Perusahaan
Statement of Responsibility
for annual report 2015
inside
back cover
Note: Adaro uses the term tonnes to denote metric tonnes in all mentions.
Catatan: Adaro menggunakan pengukuran metric ton untuk semua satuan berat.
Pernyataan Tanggung
Jawab Manajemen untuk
laporan tahunan 2015
Forward-Looking
Statements: Disclaimer
Ketika mengandalkan pernyataan masa depan, anda harus berhatihati terkait kemungkinan risiko, ketidakpastian dan kejadiankejadian, khususnya gonjang-ganjing politik, ekonomi, sosial, dan
hukum lingkungan dimana Adaro, anak perusahan, dan perusahaan
afiliasi beroperasi. Adaro tidak menjamin representasi, jaminan
atau prediksi yang hasil-hasilnya terantisipasi, termasuk dalam
pernyataan masa depan, dalam setiap kasus, hanya satu dari banyak
kemungkinan skenario dan tidak seharusnya dilihat sebagai sebuah
kemungkinan atau skenario standar.
Accordingly, you should not place undue reliance on any forwardlooking statements.
introducing adaro
profil perusahaan
adaro at a glance
Mengenal Adaro
mengenaL adaro
Adaro adalah perusahaan energi yang
terintegrasi secara vertikal di Indonesia. Adaro
bertujuan untuk menciptakan nilai yang berkelanjutan
dari batubara Indonesia serta menyediakan energi yang dapat
diandalkan untuk pembangunan Indonesia.
Adaro memiliki model bisnis terintegrasi yang dikenal dengan pit-topower dengan tiga motor utama pertumbuhan: pertambangan batubara,
jasa pertambangan dan logistik, dan ketenagalistrikan.
Lokasi utama tambang Adaro terletak di Kalimantan Selatan, tempat
ditambangnya Envirocoal, batubara termal dengan kadar polutan yang
rendah, dan ADARO memiliki anak-anak perusahaan di sepanjang rantai pasokan
batubara, mulai dari pertambangan, pengangkutan batubara, pemuatan batubara,
pemeliharaan alur sungai, pelabuhan, pemasaran, sampai ketenagalistrikan.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Our Vision
To be a leading Indonesian mining and energy group.
Our Mission
We are in the business of mining and energy to:
Satisfy the needs of our customers.
Develop our people.
Partner with our suppliers.
Support community and national development.
Promote a safe and sustainable environment.
Maximize shareholder value.
Visi Adaro
Menjadi grup perusahaan tambang dan
energi Indonesia yang terkemuka.
Misi Adaro
Adaro bergerak di bidang
pertambangan dan energi untuk:
Memuaskan kebutuhan pelanggan
Mengembangkan karyawan
Menjalin kemitraan dengan pemasok
Mendukung pembangunan
masyarakat dan negara
Mengutamakan keselamatan
dan kelestarian lingkungan
Memaksimalkan nilai bagi pemegang saham
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
2011
2012
2013 1
20141
2015
3,987
3,722
3,285
3,325
2,684
(2,559)
(2,680)
(2,541)
(2,605)
(2,141)
1,428
1,043
744
720
543
1,472
1,111
860
888
730
1,131
836
539
490
332
552
383
232
183
151
597
440
286
362
293
0.01721
0.01205
0.00731
0.00556
0.00477
1,298
1,414
1,371
1,272
1,093
5,659
6,692
6,696
6,414
5,959
779
899
774
775
454
3,217
3,697
3,522
3,154
2,606
2,442
2,995
3,174
3,259
3,353
2,105
2,445
2,221
1,896
1,567
559
500
681
745
702
1,546
1,945
1,540
1,151
865
651
541
185
165
98
307
206
566
702
458
Basic earnings per share (EPS) (US$) Laba per saham dasar (AS$)
1) Disajikan kembali sehubungan dengan penerapan PSAK 24 (Revisi 2013), Imbalan Kerja,
dan direklasifikasi sehubungan dengan penerapan PSAK 46 (Revisi 2014), Pajak Penghasilan.
2) Termasuk perolehan aset dengan sewa pembiayaan
3) EBITDA Operasional - pajak penghasilan - perubahan modal kerja - belanja modal (tidak termasuk
sewa pembiayaan)
597
Core earnings
(US$m)
Laba inti
(AS$ juta)
Gross profit
margin (%)
Marjin laba
kotor (%)
1,472
440
362
293
286
35.8
2011
29.2
2012
22.6
21.6
20.2
2013
2014
2015
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Operational
EBITDA (US$m)
EBITDA
Operasional
(AS$ juta)
Operational
EBITDA margin (%)
Marjin EBITDA
Operasional (%)
1,111
37.0
2011
28.3
2012
860
888
26.2
26.7
27.2
2013
2014
2015
730
2011
2012
2013 1
2014 1
2015
35.8
28.0
22.6
21.6
20.2
36.9
29.8
26.2
26.7
27.2
28.4
16.4
16.4
14.7
12.4
22.6
12.8
7.3
5.6
4.5
9.8
5.7
3.5
2.9
2.5
0.6
0.6
0.5
0.4
0.3
1.0
1.8
1.8
1.3
1.2
1.1
0.9
4.4
6.0
5.2
1.7
1.6
1.8
1.6
2.4
47.7
47.2
52.3
56.2
51.5
50.8
48.6
53.5
57.0
53.1
299.3
331.5
294.9
319.1
267.0
5.9
6.4
5.8
5.8
5.2
35.8
38.9
34.8
33.2
28.0
1) Disajikan kembali sehubungan dengan penerapan PSAK 24 (Revisi 2013), Imbalan Kerja,
dan direklasifikasi sehubungan dengan penerapan PSAK 46 (Revisi 2014), Pajak Penghasilan.
Debt | utang
0.6
0.6
0.5
0.4
1.8
1.8
1.3
1.0
2011
0.3
2012
2013
2014
1.2
2015
651
541
566
458
307
206
Capex
(US$m)
Belanja modal
(AS$ juta)
165
185
2011
2012
2013
2014
98
2015
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
Our Resilient
Business Model
Model Bisnis
yang Kokoh
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Focus on Growing
Our Power Business
Fokus Dalam
Mengembangkan Bisnis
Ketenagalistrikan
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Experienced
Management
Team & Strong
Decision-Making
Tim Manajemen
Berpengalaman
dan Pengambilan
Keputusan yang Kuat
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Solid Financial
Performance
Kinerja Keuangan
yang Solid
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
11
12
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Reliable Coal
Supplier with
Large Reserves
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Exemplary
Environmental
& Safety Record
14
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Supportive key
shareholders
committed to
good governance
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
15
Corporate Identity
Identitas Perusahaan
PT Adaro
Energy Tbk
PT Adaro
Energy Tbk
Kantor Pusat: Jl. H.R. Rasuna Said, Blok X-5, Kav. 1-2,
Jakarta 12950, Indonesia, Tel: +62 21 521 1265
Kepemilikan:
16
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Adaro's Jakarta
office on Jl. H.R.
Rasuna Said,
South Jakarta.
Kantor Adaro di
Jl. H.R. Rasuna Said,
Jakarta Selatan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
17
EVENTS
awards
April 23
August 28
Ministry of Environment
and Forestry
Warta Ekonomi
Corporate Forum
for Community
Development (CFCD)
18
October 6
December 21
Silver: Education at All levels for HighSchool Education support program at Bina
Ilmu High School in Rangga Ilung Village
in the Jenamas District)
Tempo Magazine
and GML Consulting
SR Asia International
Conference
Mercomm
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
League of American
Communications
Professionals LLC (LACP)
Report Watch
Ministry of Health
East Kalimantan
Governor
23 April
Kementerian Lingkungan
Hidup dan Kehutanan
Adaro Indonesia menerima penghargaan
PROPER tingkat hijau untuk tujuh tahun
berturut-turut.
Warta Ekonomi
Presiden Direktur & CEO Adaro, Garibaldi
Thohir, menerima penghargaan Indonesia
Most Admired CEO 2015.
11 September
Adaro menandatangani
kesepakatan aliansi strategis untuk pasokan dan
optimalisasi infrastruktur BBM dengan PT Pertamina
(Persero), sejalan dengan upaya peningkatan
ketahanan energi nasional.
SR Asia International
Conference
Adaro menerima penghargaan Best Call
For Paper in SR 4th Asia International
Conference, dengan judul tulisan The
Power of Community Led Total Sanitation:
A collaborative Sustainable Movement for
Healthier Communities.
Mercomm
Adaro mendapatkan penghargaan tingkat
emas di kompetisi laporan tahunan
Desember 21
League of American
Communications
Professionals LLC (LACP)
Adaro menerima penghargaan
peringkat emas: Termasuk 100 Besar
Dunia (#74), 50 Besar Asia Pasifik (#16),
10 Besar Laporan dari Indonesia (#3),
Kedua Terbaik untuk Sektor Energi
Minyak, Gas & Bahan Bakar untuk
Dikonsumsi.
Report Watch
Laporan Tahunan Adaro tahun 2014
termasuk dalam 100 besar dunia (#98):
Terbaik di Indonesia dan Terbaik pada Sektor
Pertambangan Batubara.
Kementerian Kesehatan
PT Adaro Indonesia menerima penghargaan
Mitra Bakti Husada Award atas jasanya
membantu perkembangan kesehatan
masyarakat.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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our messages
sekapur sirih
21
Edwin Soeryadjaya
22
Esteemed
Shareholders,
pEmeganG saham
yang terhormat,
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
23
24
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
25
26
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Edwin Soeryadjaya
27
garibaldi thohir
28
Esteemed
Shareholders,
pEmegang saham
yang terhormat,
Transformasi Perusahaan
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
29
30
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Our view remains that long-term fundamentals for the coal and
energy sectors remain strong. The key is that we must not waver.
This is a marathon, not a sprint.
Adaro tetap meyakini bahwa fundamental sektor batubara dan energi
tetap kuat di jangka panjang. Kuncinya adalah tidak boleh menyerah.
Bisnis Adaro seperti lari maraton, bukan sprint yang meliputi jarak
pendek dan harus diselesaikan secepatnya.
percentage of population with access to
electricity.
The Indonesian government
has a target to push the countrys
electrification rate up to 99.4% by 2024.
As an Indonesian company, we want to
support Indonesia to reach its potential.
We recognize that the needs and the
means are there. A government program
is under way to add 35GW of electricitygenerating capacity into the national grid
by 2019.
Of this, 20GW is due to come from
coal-fired power plants. The opportunity
for Adaro is now or never. The 35GW
program is the largest in the 70-year
history of Indonesian independence.
There may never be any other project
this big. So this is a rare, extraordinary
opportunity that we must take right at
this moment.
Our track record of operational
excellence at our core subsidiary, PT
Adaro Indonesia, enables PT Adaro
Power to bid on coal-fired power plant
projects in Indonesia. Participating
in power projects will create captive
demand for our coal, propel the growth
of our logistics arm and create value for
Adaro and our stakeholders.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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32
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menumbuhkan Bisnis
Non-Pertambangan Batubara
Model bisnis yang terintegrasi memberikan
Adaro keterlibatan strategis di setiap segmen
rantai pasokan batubaranya. Strategi yang telah
lama dijalankan ini tidak hanya berkontribusi
terhadap penghematan biaya, namun juga
terhadap potensi pertumbuhan perusahaan.
PT Saptaindra Sejati dan PT Maritim Barito
Perkasa yang masing-masing merupakan anakanak perusahaan yang menjalankan bisnis jasa
pertambangan dan angkutan tongkang, telah
menunjukkan kinerja yang baik. Walaupun
saat ini mayoritas volume kedua perusahaan ini
berasal dari PT Adaro Indonesia dan Balangan,
mereka juga melayani dan memperoleh
pendapatan dari pihak ketiga.
Kontribusi EBITDA Operasional dari bisnis
non-pertambangan batubara cukup besar pada
tahun 2015 dengan porsi 42%, yang meningkat
dari hanya 16% pada tahun 2009, tahun pertama
setelah penawaran saham perdana Adaro. Seiring
pemulihan industri dari siklus penurunan, Adaro
mengharapkan kontribusi yang lebih besar dari
bisnis non-pertambangan batubara.
Satu hal yang dapat menjadi sorotan
dari bisnis logistik pada tahun 2015 adalah
pembentukan aliansi strategis untuk ketahanan
energi nasional dengan PT Pertamina
(Persero) (Pertamina). Adaro dan Pertamina
menandatangani perjanjian pasokan bahan bakar
dan optimalisasi infrastruktur bahan bakar milik
Adaro. Fasilitas penyimpanan bahan bakar Adaro
yang luas di Pulau Laut adalah bagian penting
dari operasinya yang terintegrasi. Kita meyakini
bahwa infrastruktur logistik Adaro lebih dari siap
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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34
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
35
Corporate Governance
One of the key success factors for our
business is that we are committed to
upholding the principles of transparency,
accountability, responsibility,
36
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Business Outlook
We anticipate that 2016 may also prove
challenging for the coal industry. We are
still experiencing chronic oversupply of
coal. Slower demand growth in China
and mixed economic performance
globally has put more pressure on
coal prices. We have seen coal miners
trimming production, meaning that a
response to the supply overcapacity is
under way.
We are also excited about future
demand from Indonesia and other
ASEAN countries with more coal-fired
power plants soon to come online. Coal
is a reliable and increasingly efficient
source of energy that is instrumental
to developing countries for their
electrification plans to support economic
growth.
We are now more convinced than
ever we made the right choice to move
downstream into power, as the current
conditions and outlook prove. The
outlook suggests our three engines of
growth approach to value creation will
deliver sustainable value for many years
to come.
Further, the conditions encourage
us to continue to improve productivity
and operational excellence. We continue
to lower costs, be prudent in capital
spending and reduce our debts. We are
consistent with our strategy while also
being nimble given the dynamics of the
Prospek Usaha
Kami memperkirakan bahwa tahun 2016 akan
tetap penuh tantangan bagi industri batubara.
Kita masih akan menghadapi kelebihan suplai
yang parah. Perlambatan pertumbuhan
permintaan di Cina dan kinerja ekonomi global
yang tidak seragam akan memberikan tekanan
pada harga batubara. Produsen batubara
telah melakukan pemangkasan produksi, yang
mengindikasikan adanya tanggapan terhadap
kelebihan suplai.
Kami juga optimis dengan prospek
permintaan dari Indonesia dan negara ASEAN
lainnya dengan banyaknya pembangkit listrik
bertenaga batubara yang akan mulai beroperasi.
Sekarang kami semakin yakin bahwa kami
telah membuat pilihan yang tepat dengan
langkah ke hilir menuju sektor ketenagalistrikan,
seperti yang telah dibuktikan oleh kondisi
saat ini dan prospek ke depan. Prospek usaha
menunjukkan bahwa pendekatan tiga motor
pertumbuhan untuk penciptaan nilai akan
memberikan nilai yang berkelanjutan selama
bertahun-tahun ke depan. Lebih lanjut, kondisi
ini mendorong Adaro untuk terus meningkatkan
produktivitas dan keunggulan operasional. Kami
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
37
Appreciation
38
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Penghargaan
We are now more convinced than ever we made the right choice
to move downstream into power ... The outlook suggests our
three engines of growth approach to value creation will
deliver sustainable value for many years to come.
Sekarang kami semakin yakin bahwa kami telah membuat pilihan
yang tepat dengan langkah ke hilir menuju sektor ketenagalistrikan ...
Prospek usaha menunjukkan bahwa pendekatan tiga motor
pertumbuhan untuk penciptaan nilai akan memberikan nilai
yang berkelanjutan selama bertahun-tahun ke depan.
we progress into 2016, we are confident
that we remain showered with high
spirits and support.
We cannot achieve any of our success
without having the right people and
the right organization. We find the best
people and ensure that they are in the
right place, so that both the company and
the individual can thrive and succeed.
We are devoted to building a great
company. Each one of us is passionate
about Adaro and thoroughly convinced
of its bright future.
Together with our stakeholders, we
will continue to deliver positive energy
for many years to come.
garibaldi thohir
39
40
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
41
1) Business Survival
Resilience is all about being able to
overcome the unexpected. Sustainability is
about survival. The goal of resilience is to
thrive. Jamais Cascio
To survive, we must go the extra miles
by implementing a number of initiatives:
Aggressive cost reduction: The massive
and aggressive cost-reduction initiatives are
implemented to weather the very significant
drop in coal prices. We must evaluate our
business process in its entirety to check
the parts that have not been sufficiently
42
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
1) Business Survival
Resilience is all about being able to
overcome the unexpected. Sustainability is
about survival. The goal of resilience is to
thrive. Jamais Cascio
Agar bisa bertahan, kita harus
melakukan upaya ekstra sebagai berikut:
Aggressive cost reduction: Cost
reduction yang agresif dan masif untuk
mengimbangi penurunan harga batubara
yang sangat besar. Evaluasi semua proses
bisnis kita apakah masih ada yang belum
The current government program to build power plants with 35GW total
capacity is the largest in the 70 years since Indonesian independence,
and this project is dominated by coal-fired power plants. There may never
be any other project this big. So this is a rare, extraordinary opportunity
that we must take right at this moment. Its now or never.
Proyek listrik 35GW merupakan yang terbesar selama 70 tahun
Indonesia merdeka dan didominasi oleh PLTU tenaga batubara. Kedepannya,
mungkin tidak akan ada lagi proyek sebesar ini. Kesempatan ini sangat
langka, oleh karena itu kita harus bisa meraih kesempatan luar biasa
yang sudah ada didepan mata. Its now or never.
efficient. When you find them, fix them
immediately! This has to be communicated
clearly with all employees for them to
understand and then support the initiatives.
Keep the work environment conducive and
protect it from counter-productive incidents
such as friction among work units and other
things that may demotivate staff.
Optimize idle assets, new business
model and new sources of income: The
utilization of existing assets must be
optimized to produce added value. We
cannot have anything idle. Make intelligent
breakthroughs, either through partnerships
or other ways. Take every opportunity and
create new, more efficient business models
that can generate new sources of income.
Financial strategy cash is king:
We must keep our finances at a healthy
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
43
2) Competitive Advantages
I am sure we still have the opportunity to
keep growing side-by-side with the economic
development of the nation. Therefore,
we need to stay aligned with national
development programs and secure a position
as the governments partner of choice. We
must run businesses in the segments where
we have the competitive advantages to build
a strong position where we are indispensable
(domination). We also need to maintain the
excellence of our integrated business chain
by ensuring strong co-ordination among
business units and collaborating with the
right partners. Lastly, we must expand our
market share in every business sector to
gain more efficient economic scale.
2) Competitive Advantages
Saya yakin bahwa bisnis Grup Adaro
masih akan tumbuh seiring pembangunan
ekonomi Indonesia. Karena itu kita harus
selaras dengan program pembangunan
nasional dan berupaya agar menjadi
partner of choice dari Pemerintah. Pilih
segmen dimana kita memiliki keunggulan
bersaing agar kita memiliki posisi yang
kuat dan sulit tergantikan (dominasi).
Pertahankan keunggulan rantai bisnis
yang terintegrasi melalui koordinasi antar
business unit dan kolaborasi dengan mitra
bisnis yang tepat. Tingkatkan pangsa pasar
di setiap sektor bisnis agar mendapatkan
skala ekonomi yang lebih efisien.
3) Leader
At the end of the day, what makes the
difference is the leaders. Leaders are the
people who make an organization, a country,
a city, or a company either good or bad. Take
Deng Xiao Ping from China, Lee Kuan Yew
from Singapore, Steve Jobs from Apple.
They were great leaders who had made a
difference in their respective position. So we
must choose the right leaders for all of the
positions within our organization.
Lead by example: A great leader
must be able to present himself as a role
model in all aspects, including in cost
reduction. Our leaders must also succeed
in encouraging the staff to apply cost
reduction initiatives as much as possible in
each of their position.
A great leader must also be able to
convince everyone under his supervision
about what must be and can be achieved
together. During a tough time, a leader
must stay optimistic and keep thinking
positive and creative in order to lead his
44
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
3) Leader
Pada akhirnya hal yang paling membuat
perbedaan adalah leader. Leader-lah yang
membuat sebuah organisasi, negara,
kota, ataupun perusahaan menjadi baik
atau tidak. Sebut saja nama seperti Deng
Xiao Ping dari Cina, Lee Kuan Yew dari
Singapura, Steve Jobs dari Apple. Mereka
semua adalah great leaders yang membuat
perbedaan di tempatnya masing-masing.
Kita harus memilih leader yang tepat untuk
seluruh posisi organisasi kita.
Lead by example: Leader yang baik
harus bisa memberi teladan dalam segala
hal, termasuk dalam hal cost reduction. Kita
juga harus bisa mendorong anak buah kita
untuk melakukan penghematan biaya sebisa
mungkin di tempat kerjanya.
Seorang leader harus bisa meyakinkan
semua orang yang dipimpinnya akan
apa yang harus dan bisa dicapai secara
bersama-sama. Terlebih pada situasi
yang sulit, leader harus tetap optimis dan
selalu berpikir positif serta kreatif agar
bisa memimpin orang-orangnya keluar
Garibaldi Thohir
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
45
our business
bisnis perusahaan
47
corporate overview
Tinjauan Korporasi
A Resilient
Business Model
in a Challenging
Market
Coal Mining
While we adjusted our coal production
during 2015 to align with weaker
market demand, we are the secondlargest coal producer in Indonesia.
We also remain among the largest
Indonesian coal exporters, with sales to
a wide range of markets, and we are a
major supplier to domestic market.
We sell low-pollutant coal products
from PT Adaro Indonesia (AI), our core
operating subsidiary which operates
under first-generation coal co-operation
agreement (CCA) with the Indonesian
government. AI continues to be the
center of production from its three
main coal pits in Tutupan, Paringin,
and Wara, all of which are located in
the Tabalong and Balangan districts of
South Kalimantan and produce subbituminous coal with a medium heat
value between 4,000 kcal/kg and
5,000 kcal/kg.
AI has 873Mt of reserves and 4.9Bt
48
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Pertambangan Batubara
Walaupun kita melakukan penyesuaian produksi
batubara di tahun 2015 akibat permintaan pasar
yang melemah, Adaro tetap menempati posisi
sebagai produsen batubara terbesar kedua di
Indonesia. Adaro juga tetap merupakan salah satu
eksportir batubara terbesar di Indonesia, dengan
penjualan ke berbagai pasar dunia, dan tetap
menjadi salah satu penyuplai batubara terbesar
ke pasar domestik.
Adaro menjual batubara dengan kadar
polutan rendah dari PT Adaro Indonesia (AI),
anak perusahaan inti yang beroperasi di bawah
Perjanjian Karya Pengusahaan Pertambangan
Batubara (PKP2B) generasi pertama dengan
Pemerintah Indonesia. AI terus menjadi pusat
produksi batubara Adaro dengan tiga tambang
batubara yang dimilikinya, yaitu di Tutupan,
Paringin dan Wara, yang kesemuanya berada di
Kabupaten Tabalong dan Balangan, Kalimantan
Selatan dan menghasilkan batubara subbituminus dengan nilai kalor sedang antara
4.000kkal/kg dan 5.000kkal/kg.
AI memiliki 873 juta ton cadangan batubara
dan 4,9 miliar ton sumber daya batubara, dan
menyumbangkan sekitar 90% pendapatan
Adaro di tahun 2015. Batubara AI dipasarkan
49
corporate overview
Tinjauan Korporasi
VERTICAL
Mining Assets
Aset Pertambangan
PT Alam Tri Abadi
PT Adaro Indonesia (AI)
Thermal coal mining, South Kalimantan
Pertambangan batubara termal, Kalimantan Selatan
PT Semesta Centramas (SCM),
PT Paramitha Cipta Sarana (PCS),
PT Laskar Semesta Alam (LSA)
Thermal coal mining at three IUPs,
South Kalimantan (75%)
Pertambangan batubara termal di tiga IUP,
Kalimantan Selatan (75%)
PT Mustika Indah Permai (MIP)
Thermal coal reserve, South Sumatra (75%)
Cadangan batubara termal, Sumatera Selatan (75%)
PT Bukit Enim Energi (BEE)
Thermal coal resource, South Sumatra (61.04%)
Sumber daya batubara termal,
Sumatera Selatan (61,04%)
Mining Services
Jasa Pertambangan
PT Adaro Mining Technologies (AMT)
Coal research and development
Penelitian dan pengembangan batubara
PT Adaro Eksplorasi Indonesia (AEI)
Coal exploration
Eksplorasi pertambangan
PT Jasapower Indonesia (JPI)
Operator of overburden crusher and conveyor
Operator peremukan dan pengangkutan
lapisan penutup
PT Saptaindra Sejati (SIS)
Mining and hauling contractor
Kontraktor penambangan dan pengangkutan
50
INTEGRATION
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Logistics
Logistik
PT Adaro Logistics
PT Indonesia Bulk Terminal (IBT)
Coal terminal and fuel storage
Terminal batubara dan bahan bakar
PT Sarana Daya Mandiri (SDM)
Barito River mouth dredging and
maintenance contractor (51.2%)
Kontraktor pengerukan dan pemeliharaan mulut
sungai Barito (51,2%)
PT Indonesia Multi Purpose Terminal (IMPT)
Port management and terminal operator (85%)
Port management and terminal operator (85%)
PT Puradika Bongkar Muat Makmur (PBMM)
Stevedoring
Bongkar muat
PT Maritim Barito Perkasa (MBP)
Barging and shiploading
Tongkang dan pemuatan kapal
PT Harapan Bahtera Internusa (HBI)
Third-party barging and shiploading
Pemuatan tongkang dan kapal pihak ketiga
Orchard Maritime Logistics (OML)
Coal handling and barging
Pengelolaan dan pengangkutan batubara
M A L AY S I A
CTI
M A L AY S I A
SINGAPORE
MIP
IMC
BEP
Kelanis Dedicated
Coal Terminal
Terminal Khusus
Batubara Kelanis
South Sumatra
Sumatera Selatan
Central Kalimantan
Kalimantan Tengah
Jakarta
South
Kalimantan
Kalimantan
Selatan
BPI
BEE
East Kalimantan
Kalimantan Timur
I N D O N E S I A
West Java
Jawa Barat
Central Java
Jawa Tengah
i
ntegr
asi
Trading
Perdagangan
Coaltrade Services
International Pte Ltd (CTI)
Marketing agent, trading thermal coal for Adaro
and third-party coal producers and customers
Agen pemasaran bagi Adaro dan produsen batubara
dan konsumen pihak ketiga.
IBT
vertik
al
Power
Ketenagalistrikan
PT Adaro Power
PT Makmur Sejahtera Wisesa (MSW)
Owns and operates 2x30MW
mine-mouth power plant
Pemilik dan operator pembangkit listrik
mulut tambang 2x30MW
PT Bhimasena Power Indonesia (BPI)
Partner in 2x1,000MW power generation
project in Central Java (34%)
Kerjasama dalam proyek pembangkit listrik
2x1.000MW di Jawa Tengah (34%)
PT Tanjung Power Indonesia (TPI)
Partner in 2x100MW power generation
project in South Kalimantan (65%)
Kerjasama dalam proyek pembangkit listrik
2x100MW di Kalimantan Selatan (65%)
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
51
corporate overview
Tinjauan Korporasi
52
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
km
50
4
5
100
150
Shiploading at
Taboneo offshore 7
anchorage
Pemuatan kapal di
pelabuhan lepas
pantai Taboneo
200
8
Barging to International Bulk
Terminal (IBT), Pulau Laut
Angkutan tongkang ke
pelabuhan International Bulk
Terminal (IBT), Pulau Laut
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
53
corporate overview
Tinjauan Korporasi
milestones
in adaros
history
Perjalanan
Sejarah
Adaro
1982
AI signs a Coal
Cooperation Agreement
(CCA) with the Indonesian
Government valid for 30
years after the start of
coal production.
PT Adaro Indonesia (AI)
mendapatkan Perjanjian
Karya Pengusahaan
Pertambangan Batubara
(PKP2B) dari Pemerintah
Indonesia yang berlaku
sampai tahun 2022.
1991
2005
2008
2009
AI obtains trademarks
for the name Envirocoal,
so-called because of
its ultra-low ash and
sulphur, and low NOx
contents.
AI mendapatkan nama
dagang Envirocoal karena
kadar abu dan sulfur
yang sangat rendah,
serta kadar nitrogen yang
rendah.
AI is acquired by
the current majority
shareholders through a
leveraged buyout. The
buyout entailed debt
funding of US$923 million
and equity of US$50
million.
AI diakuisisi oleh
pemegang saham utama
saat ini melalui transaksi
akuisisi dengan utang
(leveraged buyout).
Pembiayaan akuisisi
tersebut diperoleh dengan
pinjaman dana sebesar
AS$923 juta dan ekuitas
sebesar AS$50 juta.
1992
AI starts commercial
production of E5000
coal from Paringin pit,
producing 1Mt in the
first year.
AI memulai produksi
komersial batubara E5000
dari tambang Paringin
dengan memproduksi
1 juta ton.
2006
AI increases production by
more than 28% from the
previous year to 34.4Mt.
Produksi AI meningkat
lebih dari 28% dari tahun
sebelumnya menjadi
34,4 juta ton.
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
2010
2011
2012
2014
2015
Adaro establishes a
presence in South
Sumatra by acquiring
two coal concessions,
PT Mustika Indah Permai
(MIP) and PT Bukit Enim
Energi (BEE).
Adaro menjejakkan kakinya
di Sumatera Selatan melalui
akuisisi dua konsesi
batubara, yakni PT Mustika
Indah Permai (MIP) and PT
Bukit Enim Energi (BEE).
PT Bhimasena Power
Indonesia (BPI) signs a
PPA for a 2x1,000MW
power project in Central
Java (Adaro Power owns
34% of BPI).
PT Bhimasena Power
Indonesia (BPI)
menandatangani Perjanjian
Jual Beli Listrik untuk
proyek pembangkit listrik
2x1000MW di Jawa Tengah
(Adaro Power memiliki 34%
kepemilikan atas BPI).
2013
Indonesian President
Joko Widodo in August
inaugurates construction
of the Central Java Power
Project, a 2x1,000MW
coal-fired power plant
owned by PT Bhimasena
Power Indonesia, in which
Adaro Power has a 34%
stake.
Presiden Joko Widodo
meresmikan konstruksi
pembangkit listrik
berbahan bakar batubara
2x1000MW di Batang,
Jawa Tengah, milik
PT Bhimasena Power
Indonesia, yang 34%
sahamnya dimiliki oleh
Adaro Power.
PT Tanjung Power
Indonesia (TPI) signs
a PPA for 2x100MW
coal fired IPP in South
Kalimantan (Adaro Power
owns 65% of TPI).
PT Tanjung Power Indonesia
(TPI) menandatangani
Perjanjian Jual Beli Listrik
dengan PT PLN (Persero)
untuk pembangkit listrik
berbahan bakar batubara
dengan kapasitas 2x100MW
di Kalimantan Selatan
(Adaro memiliki 65%
kepemilikan atas TPI).
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
55
corporate overview
Tinjauan Korporasi
56
Power
Ketenagalistrikan
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Looking Ahead
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
57
growing fast
New energy this century from coal has been equivalent to all new energy from
nuclear, oil, gas and renewables combined. It will dominate the global power
generation mix for decades to come
Tak tergantikan
Bertumbuh pesat
Energi baru yang dihasilkan batubara di abad ini setara dengan gabungan seluruh
energi baru yang dihasilkan oleh bahan bakar terbarukan, nuklir, minyak dan gas.
Energi batubara akan mendominasi bauran pembangkit
listrik global selama jangka waktu yang panjang.
Kebutuhan
energi primer global
disuplai batubara hingga
25
20
Coal Batubara
15
41%
Produksi
baja dunia dengan
menggunakan batubara
mencapai
68%
of the worlds
steel is produced
using coal
58
35
30
30%
of global primary
energy needs comes
from coal
40
10
Nuclear Nuklir
Hydropower
Other Lainnya
2015
2020
2025
2030
2035
2040
World electricity generation (trillion kWh) Produksi listrik dunia (triliun kwh)
getting cleaner
current technology can give new coal-fired power stations an efficiency rate of 45%. Raising all
new plants to this standard would cut global CO2 emissions by 2.4 gigatonnes a year, more than
the total annual CO2 emissions of India, the worlds third-largest emitter.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
game-changing
mentransformasi
5
4
3
2
cheap
murah
Power generation
cost (US$/kWh)
Biaya produksi
listrik (AS$/kWh)
0.2
0.15
0.1
ch
in
a
ja
pa
n
sk
or
sin ea
ga
po
re
in
do
ne
sia
di
es
DI el
SE
L
ga
s
ba co
tu al
ba
ra
ge
ot
he
rm
al
0.05
US
250
essential
200
Berperan penting
Pertumbuhan ekonomi Indonesia bergantung pada kenaikan kapasitas ketenagalistrikan
yang signifikan. Batubara adalah satu-satunya yang dapat memenuhi kebutuhan
ini dan memproduksi tingkat elektrifikasi yang sebanding
bahkan dengan negara-negara lain di wilayah ini.
150
100
50
2016
2018
2020
2022
2024
2026
Installed capacity
Kapasitas terpasang
2028
2030
Future needs
Kebutuhan masa depan
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Pasar Batubara
seaborne Tahun 2015
60
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Jan. 1, 2014 = 1
1.0
0.9
0.8
0.7
ICI 4
ICI 3
GCN
AP14 (FOB Richards Bay 6000NAR)
API 5 (FOB Off-Spec Newcastle)
0.6
0.5
1Q13
2Q13
3Q13
4Q13
1Q14
2Q14
3Q14
4Q14
SOURCE/sumber: China Coal Resource; Salva; McCloskey Statistics; Steam Coal Forecaster; Adaro Analysis
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
61
62
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Adaro in the
market 2015
Posisi Adaro di
Pasar Tahun 2015
22%
Indonesia
china
16%
13%
india
Japan
10%
Hong Kong
8%
South
Korea
8%
Malaysia
7%
spain
7%
philippines
3%
Taiwan
3%
3%
others
Lainnya
(Others includes the US, Thailand, Vietnam and Switzerland. Lainnya termasuk AS, Thailand, Vietnam dan Switzerland))
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
63
Market Outlook
The themes that depressed coal prices
in 2015 persist into 2016, with the year
looking unlikely to be a turning point.
The transition of Chinas economy
from a heavy reliance on the industrial
sector to a greater focus on the service
sector will continue to slow growth in
energy consumption and thus demand for
coal. Exacerbating this are a weaker yuan
and the Chinese government taking steps
to protect its domestic coal industry.
India has overtaken China as the
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Tinjauan Pasar
Faktor-faktor yang menekan harga batubara pada
tahun 2015 tetap bertahan sampai tahun 2016,
dimana sepertinya titik balik belum akan tercapai
tahun ini.
Transisi ekonomi Cina yang sebelumnya
sangat bergantung pada sektor industri menjadi
lebih berfokus pada sektor jasa akan terus
memperlambat pertumbuhan konsumsi energi, dan
demikian juga permintaan batubara. Keadaan ini
diperburuk dengan melemahnya mata uang Yuan
dan langkah pemerintah Cina dalam melindungi
industri batubara dalam negerinya.
India telah menggeser Cina sebagai importir
batubara seaborne terbesar dunia, tetapi utilisasi
2014
%Chg
Volume (Mt)
E5000
14.26
18.26
-22
E4900
34.05
30.79
+11
E4000
2.53
6.64
-62
Balangan Coal
1.07
0.88
+22
Wara Balangan
0.25
0.95
0.45
+111
53.11
57.02
-7
TOTAL
1.0
1992
1.2
2.5
1994
5.6
8.3
1996
9.6
11.2
1998
13.8
16.2
2000
E5000
E4000
E4500
Balangan
Coal
Wara Balangan
blend
E4700/E4900
41.1
34.7
18.8
21.2
2002
23.1
25.1
2004
57.0
50.8
41.4
53.5
53.1
48.6
43.8
37.6
26.3
2006
2008
2010
2012
2014
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Coal
Batubara
GW
Gas
Gasalam
300
200
100
2015
2017
2019
2021
2023
2025
2027
Source | SUMBER:
Wood Mackenzie
global thermal
coal long-term
outlook 2H14
2029
Australia
Mt
Colombia
1,500
Indonesia
Russia
US AS
Others Lainnya
1,000
500
Source | SUMBER:
Wood Mackenzie
global thermal
coal long-term
outlook 2H14
2015
2017
2019
2021
2023
2025
2027
2029
2031
2033
2035
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68
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
30
25
20
15
10
3,0
2,5
2,0
1,5
1,0
Ash Content
2%-3% (adb)
Nitrogen Content
0.9%-1.0% (daf)
Kandungan abu
2%-3% (adb)
Kandungan Nitrogen
0,9%-1% (DAF)
0,5
3,0
2,5
2,0
1,5
1,0
0,5
Sulphur Content
0.1%-0.25% (adb)
Kandungan Sulfur
0,1%-0,25% (adb)
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70
ADARO INDONESIA
ADARO INDONESIA
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Resources
Sumber daya
Reserves
Cadangan
Asset Type
Tipe aset
Ownership
Kepemilikan
License
Perijinan
PT Adaro
Indonesia (AI)
South Kalimantan
Kalimantan Selatan
4.9Bt
4,9 miliar ton
873Mt
873 juta ton
Thermal coal
Batubara termal
100%
CCA PKP2B
(2022)
IndoMet Coal
Project (IMC)
Central and
East Kalimantan
Kalimantan Tengah
dan Timur
1.27Bt
1,27 miliar ton
Metallurgical
coal
Batubara kokas
25%
CCoW for 30
years of mining
PKP2B 30 tahun
penambangan
PT Mustika Indah
Permai (MIP)
South Sumatra
Sumatera Selatan
288Mt
288 juta ton
254Mt
254 juta ton
Thermal coal
Batubara termal
75%
IUP (2030)
PT Bukit Enim
Energi (BEE)
South Sumatra
Sumatera Selatan
Geological studies
pending
Penelitian geologi
ditunda
Geological studies
pending
Penelitian geologi
ditunda
Thermal coal
Batubara termal
61%
IUP (2031)
PT Bhakti Energi
Persada (BEP)
East Kalimantan
Kalimantan Timur
7.9Bt
7,9 miliar ton
Thermal coal
Batubara termal
10.22% (option
for up to 90%)
IUP (2031-38)
PT Semesta Centramas
(SCM), PT Paramitha Cipta
Sarana (PCS), PT Laskar
Semesta Alam (LSA)
South Kalimantan
Kalimantan Selatan
335Mt
335 juta ton
186Mt
186 juta ton
Thermal coal
Batubara termal
75%
IUP (2029-34)
BEP
IMC
Balikpapan
AI
Palembang
BEE
PCS, SCM, LSA
Jakarta
MIP
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
AI Operations 2015
Operasional AI Tahun 2015
2015
2014
Coal production
Produksi batubara
Overburden Removal
Pemindahan Lapisan Penutup
50.35
55.32
-9%
Tutupan
41.97
43.53
-4%
Paringin
5.41
6.08
-11%
Wara
2.97
5.71
-48%
51.09
55.69
-8%
E5000
14.26
18.26
-22%
E4900
34.05
30.79
11%
E4000
2.53
6.64
-62%
0.25
PAMA 45%
PAMA 39%
SIS 33%
SIS 37%
BUMA 14%
Ra 13%
Ra 9%
BUMA 11%
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
73
MARINE LOGISTICS
We barge our coal either to transshipment facilities at the Taboneo
offshore anchorage for the export
market or direct to domestic customers.
At the end of 2015, we had 64 sets of
tugs and barges contracted to serve AI,
compared to 68 sets during 2014. The
average capacity of these barges was
12,431dwt, 1% less than the average of
12,522dwt in 2014.
In 2015, 68% of our coal barged from
Kelanis was loaded to ships at Taboneo
using our floating cranes, 14% was
loaded at Taboneo using self-geared
vessels and 18% was directly barged to
domestic customers.
AI employs four barging and three
ship-loading contractors, including our
subsidiary PT Maritim Barito Perkasa
(MBP). MBP handled the largest volume
for AI during the year, accounting for
56% of barging activities and 96% of
ship-loading activities. In 2015, the
average barge cycle time was 88.5 hours
(as compared to 99.75 hours in 2014),
while the average vessel waiting time at
Taboneo was 1.49 days (as compared to
1.12 days in 2014).
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
LOGISTIK KELAUTAN
Kami mengangkut batubara dengan tongkang
baik untuk menuju fasilitas transhipment yang
terletak di pelabuhan lepas pantai Taboneo untuk
pengiriman ke pasar ekspor, atau ditongkang
langsung sampai ke lokasi pelanggan domestik.
Pada akhir tahun 2015, kami memiliki 64
kapal tunda dan tongkang yang melayani AI,
dibandingkan 68 set di 2014. Armada tongkang
ini memiliki kapasitas rata-rata 12.431dwt, atau
turun 1% dibandingkan kapasitas rata-rata tahun
2014 yang mencapai 12,522dwt.
Pada tahun 2015, Adaro melakukan 68%
aktivitas pemuatan kapal di pelabuhan Taboneo
menggunakan derek apung, 14% dimuat di
Taboneo dengan menggunakan kapal yang
dilengkapi derek sendiri dan 18% dikirim
langsung ke para pelanggan domestik dengan
menggunakan tongkang.
AI mempekerjakan empat kontraktor untuk
menangani pengangkutan dengan tongkang
dan tiga kontraktor pemuatan kapal, termasuk
MBP yang juga merupakan anak perusahaan
kami. MBP menangani volume terbesar AI selama
tahun 2015, dengan mengerjakan 56% aktivitas
tongkang dan 96% aktivitas pemuatan kapal.
Pada tahun 2015, rata-rata waktu tempuh
tongkang tercatat 88.5 jam (dibandingkan dengan
99.75 jam pada tahun 2014), sementara waktu
antrian kapal di Taboneo rata-rata mencapai 1.49
hari (dari 1.12 hari pada tahun 2014).
AI FIVE-Year Highlights
Ringkasan Lima Tahunan AI
2011
2012
2013
2014*
2015
2,699.6
2,884.6
2,874.4
2,614.5
2,334.5
2,312.1
2,489.0
2,384.3
2,056.2
1,725.9
1,629.7
1,806.9
1,688.2
1,363.0
1,223.9
387.5
395.6
490.2
558.3
608.6
3,386.2
3,343.1
2,984.6
3,045.9
2,419.3
47.7
47.2
52.3
55.3
50.4
47.2
47.4
52.2
56.0
51.4
299.3
331.5
294.9
314.9
261.5
6.27
7.02
5.64
5.69
5.19
56.2
52.3
47.7
Tutupan (AI)
Wara (AI)
34.4
Paringin (AI)
36.1
38.5
20.8
13.6
8.6
9.4
15.5
1.0
1.4
1992
1.0
2.1
1994
5.4
12.9
1996
30.1
24.3
26.7
17.7
319.1
331.5
225.9
159.3
122.8
119.9
10.9
85.6
5.5
2.4
22.5
299.3
294.9
208.5
42.2
47.2
267.0
SCM
1.0
40.6
51.5
26.8
1998
40.4
22.7
48.2
56.1
66.0
24.6
2000
2002
2004
2006
2008
2010
2012
2014
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
75
76
LONG-TERM PLAN
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
77
IUPS AT BALANGAN,
SOUTH KALIMANTAN
In April 2013, we added coal resources
through the acquisition of 75% three
companies with coal-mining licenses
(IUPs) at a greenfield coal deposit in
Balangan district, South Kalimantan,
strategically located 11km southeast of
AIs concession.
Two of the IUPs, belonging to PT
Semesta Centramas (SCM) and PT
Paramitha Cipta Sarana (PCS), are valid
until 2029, and the third, belonging
78
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
81
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
We look for deposits that can create substantial value, and the three
main criteria we look for in an asset are location, size and deposit quality.
Kami mengutamakan deposit yang dapat menghasilkan nilai yang
besar dan tiga kriteria utama yang diperhatikan perusahaan dalam
suatu asset adalah lokasi, ukuran dan kualitas deposit.
enhancement technology such as coal
to chemicals and coal-to-gas, as well
as developing a mine-mouth power
plant to supply electricity to the PLN
grid. The supply of electricity was a
continuation of a Memorandum of
Understanding signed between China
Shenhua Overseas Development and
Investment Co., Ltd., BEP and Adaro
Power to establish a joint venture to
develop mine-mouth coal fired power
plants using BEP coal.
A comprehensive pre-feasibility
study of such plants was completed.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
85
PT Saptaindra
Sejati (SIS)
PT Saptaindra
Sejati (SIS)
2012
2013
2014*
2015
564.3
618.1
534.1
560.0
439.0
449.4
487.9
404.8
414.0
267.8
362.1
399.4
337.9
335.5
210.8
114.9
130.2
129.3
146.0
171.2
424.7
494.6
410.3
486.4
432.6
167.6
192.5
163.5
173.9
151.1
22.2
24.5
27.98
30.3
29.5
* Restated due to implementation of PSAK 24 (Revised 2013), Employee Benefits and reclassified due to implementation of PSAK 46 (Revised 2014), Income Taxes.
* Disajikan kembali sehubungan dengan penerapan PSAK 24 (Revisi 2013), Imbalan Kerja, dan direklasifikasi sehubungan dengan penerapan
PSAK 46 (Revisi 2014), Pajak Penghasilan.
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
PT Jasapower
Indonesia (JPI)
PT Jasapower
Indonesia (JPI)
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
87
Coaltrade Services
International
Pte Ltd (CTI)
Coaltrade Services
International
Pte Ltd (CTI)
2012
2013
2014
2015
207.4
151.1
139.6
89.6
52.6
142.1
95.1
70.2
42.5
19.9
101.3
74.7
48.0
21.4
65.3
55.9
69.4
47.1
32.7
542.3
384.6
344.1
315.1
185.4
88
6.0
4.8
4.7
4.5
3.1
2.4
3.6
3.4
4.1
2.1
3.6
1.2
1.3
0.4
1.0
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Adaro Eksplorasi
Indonesia (AEI)
PT Adaro Eksplorasi
Indonesia (AEI)
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Changes y-o-y
Perkiraan
Total
Change Change
(Mt)
(%)
(Mt)
Total Perubahan Perubahan
(juta ton) (juta ton)
(%)
total sub-bituminous
PT Adaro Indonesia,
PT Semesta Centramas,
PT Paramitha Cipta Sarana,
PT Laskar Semesta Alam,
PT Mustika Indah Permai
2,006
1,845
1,577
5,428
1,939
1,843
1,612
5,394
33
total metallurgical
total batubara kokas
IndoMet Coal
21
46
251
318
21
54
243
318
total low-rank
total batubara
kalori rendah
PT Bhakti Energi Persada 1
3,480
2,885
797
7,162
3,480
2,885
797
7,162
Estimated changes
Perkiraan perubahan
Proved
(Mt)
Terbukti
(juta ton)
Probable
(Mt)
Terkira
(juta ton)
Total
(Mt)
Total
(juta ton)
Proved
(Mt)
Terbukti
(juta ton)
Probable
(Mt)
Terkira
(juta ton)
Total
(Mt)
Total
(juta ton)
Change (Mt)
Perubahan
(juta ton)
Change
(%)
Perubahan
(%)
903
298
1,204
891
215
1,106
96
9%
All figures reported according to JORC 2012 Edition, using the JORC Coal Guidelines 2003.
Semua dinyatakan berdasarkan JORC edisi 2012, dengan referensi JORC Coal Guidelines 2003.
1) Based on Adaro exercising its option to increase its 10% equity share in BEP to 90%.
Apabila Adaro menggunakan opsi untuk meningkatkan saham BEP yang dimilikinya dari 10% menjadi 90%.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
91
PT Adaro Indonesia
Measured
(Mt)
Terukur
(juta ton)
Indicated
(Mt)
Terkira
(juta ton)
Inferred (Mt)
Tereka
(juta ton)
Total
(Mt)
Total
(juta ton)
Tutupan
800
870
980
2,650
2,650
150
140
140
430
430
16
64
37
117
Wara I
590
460
340
1,390
1,390
Wara II
72
237
65
374
374
1,771
1,562
4,961
100%
4,961
73
25
106
75%
80
36
14
51
75%
38
117
50
11
178
75%
133
98%
5,212
1,854
1,860
1,582
5,296
526
683
193
1,402
1,262
858
808
151
1,817
1,635
75
62
48
185
374
238
133
745
1,307
1,186
202
2,695
2,426
712
223
157
1,092
984
167
90%
671
14
19
3,866
3,204
885
7,957
Haju (metallurgical/thermal)
11
14
3.5
Lampunut (metallurgical)
72
31
110
27.5
Lampunut (thermal)
10
10
Luon (metallurgical/thermal)
80
80
Bumbun (metallurgical/thermal)
Juloi Northwest (metallurgical/thermal)
Total Central Kalimantan | Total Kalimantan Tengah
PT Mustika Indah Permai 6
Lahat
Muara Enim
17
90%
7,161
2.5
25%
20
60
60
15
82
105
187
46.8
70
740
810
83
185
1,003
1,271
25%
317.8
202.5
277.7
9.6
0.2
287.5
75%
215.6
277.7
9.6
0.2
287.5
75%
215.6
6,081
5,259
3,470
14,801
87%
12,906
Notes
1) Adaros coal resources refer to resources generally
suited to host open-pit mineable coal reserves unless
noted otherwise. The PT Adaro indonesia coal resources
are reported according to JORC 2012 Edition, with reference
to the JORC Coal Guidelines 2003. The CP was Joseph
Crisostomo, MAusIMM, an employee of AEI, and the
resources were estimated in March 2016 as at Dec. 31,
2015. Small differences are due to decimal place rounding.
2) The resources at SCM, LSA and PCS were estimated in
92
117
1,628
IndoMet Coal 4
100%
PT Bhakti
Energi
Persada 3
Total attributable to
Adaro (Mt)
Total porsi Adaro
(juta ton)
Adaro
ownership
equity (%)
Kepemilikan
saham Adaro
(%)
Locality
Lokasi
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Reported according to JORC 2012 Edition | Dinyatakan berdasarkan JORC Edisi 2012
NB Differences may occur due to rounding | Perbedaan dapat terjadi karena pembulatan.
Total attributable
to Adaro (Mt)
Total porsi Adaro
(juta ton)
Change to
operating co.
total (Mt)
Perubahan total
perusahaan
(juta ton)
2,693
2,693
367
367
Measured
(Mt)
Terukur
(juta ton)
Indicated
(Mt)
Terkira
(juta ton)
Inferred (Mt)
Tereka
(juta ton)
Total
(Mt)
Total
(juta ton)
807
886
1,000
108
127
132
Adaro ownership
equity (%)
Kepemilikan
saham Adaro
(%)
100%
Change to
operating co.
total (%)
Perubahan total
perusahaan
(%)
Changes to total
attributable
to Adaro (Mt)
Perubahan
porsi Adaro
(juta ton)
-43
-2%
-43
-2%
63
17%
63
17%
Change to total
attributable
to Adaro (%)
Perubahan
porsi Adaro (%)
16
64
37
117
117
600
453
354
1,407
1,406
-16
-1%
-16
-1%
72
237
65
374
374
1,603
1,767
1,588
4,957
100%
4,957
0%
0%
75
22
101
75%
76
5%
5%
36
14
51
75%
38
59
58
27
144
75%
108
34
24%
25
23%
1,773
1,860
1,621
5,253
99%
5,179
42
1%
33
1%
526
683
193
1,402
1,262
858
808
151
1,817
1,635
75
62
48
185
374
238
133
745
167
671
1,307
1,186
202
2,695
2,426
712
223
157
1,092
984
90%
17
7,161
14
110
27
10
10
20
14
19
3,866
3,204
885
7,957
11
72
31
80
80
90%
25%
60
60
15
82
105
187
47
70
740
810
203
83
185
1003
1,271
25%
318
277.7
9.6
0.2
287.5
75%
215.6
9.6
0.2
287.5
75%
215.6
5,999.7
5,258.8
3,508
14,768
87%
12,874
43
0%
32
0%
catatan
1) Sumber daya batubara Adaro mengacu kepada sumber daya yang
umumnya cocok untuk menjadi cadangan batubara yang dapat ditambang
dengan penambangan terbuka, kecuali dinyatakan lain. Sumber daya
batubara PT Adaro Indonesia dinyatakan berdasarkan JORC edisi 2012,
dengan referensi JORC Coal Guidelines 2003. Bertindak sebagai Competent
Person adalah Joseph Crisostomo MAusIMM, dari AEI, dan sumber daya
diperkirakan pada bulan Maret 2015 sesuai dengan tanggal 31 Desember
2014. Terdapat selisih kecil yang disebabkan oleh pembulatan desimal.
2) Sumber daya dari SCM, PCS dan LSA diperkirakan di bulan Maret 2015
sesuai dengan JORC edisi 2012 yang mengacu pada JORC Coal Guidelines
2003. Sebagai Competent Person adalah Setiawan dari AEI. Peningkatan
signifikan dalam sumber daya di SCM, PCS dan LSA terkait dengan
pengurangan biaya transportasi sehingga memungkinkan untuk merevisi
batas terluar (shell) sumber daya yang ekonomis menjadi lebih dalam.
3) Bertindak sebagai Competent Person adalah Peter Mucalo,
MAusIMM, dari AEI, dan sumber daya dinyatakan berdasarkan
JORC edisi 2012, dengan referensi JORC Coal Guidelines 2003.
Angka kepemilikan Adaro apabila Adaro mengeksekusi opsi untuk
meningkatkan kepemilikan saham di BEP dari 10% menjadi 90%.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
93
Locality
Lokasi
Total (Mt)
Total
(juta ton)
Tutupan 2
429
238
668
667
20
10
30
30
Wara I
Balangan IUPs
22
176
-
603
270
874
100%
873
51
59
75%
44
20
28
75%
21
82
17
99
75%
75
756
303
1,058
96%
1,013
90%
4.3
0.1
4.4
Haju (Thermal)
0.3
0.3
1.1
25%
0.1
-
4.6
0.1
4.7
25%
1.2
246
254
75%
191
61%
Lahat
Muara Enim
246
254
75%
191
1,007
311
1,318
91%
1,204
Notes
1) The Competent Person (CP) for PT Adaro Indonesia Coal
Reserves was Shahzad Chaudari MAusIMM, an employee of AI.
2) Combined Tutupan reserves increased by 166 Mt due to a new
pit shell expanded into Northeast Tutupan.
3) North Paringin reserves decreased by 21 Mt based on a new
pit shell.
4) Wara 1 reserves decreased by 134 Mt based on a new pit shell.
5) The CP for SCM and PCS was Shahzad Chaudari MAusIMM, of
AI. Significant increases in reserves in PT Semesta Centramas
and PT Paramitha Cipta Sarana are related to reduced
94
176
IndoMet Coal
100%
Wara II
Adaro attributable
total (Mt
Total porsi Adaro
(juta ton)
Probable (Mt)
Terkira
(juta ton)
PT Adaro Indonesia 1
Adaro
ownership
equity (%)
Adaro
kepemilikan
saham (%)
Proved (Mt)
Terbukti
(juta ton)
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Reported according to JORC 2012 Edition | Dinyatakan berdasarkan JORC Edisi 2012
NB Differences may occur due to rounding | Perbedaan dapat terjadi karena pembulatan.
Adaro
attributable
total (Mt
Total porsi
Adaro
(juta ton)
Changes to
operating co.
total (Mt)
Perubahan
total
perusahaan
(juta ton)
Changes to
operating co.
total (%)
Perubahan
total
perusahaan
(%)
Changes
to Adaro
attributable
total (Mt)
Perubahan
total porsi
Adaro
(juta ton)
Changes
to Adaro
attributable
total (%)
Perubahan
total porsi
Adaro (%)
Proved (Mt)
Terbukti
(juta ton)
Probable (Mt)
Terkira
(juta ton)
Total (Mt)
Total
(juta ton)
373
128
501
501
166
33%
166
33%
35
16
51
51
(21)
-41%
(21)
-41%
310
(134)
-43%
(134)
-43%
100%
50
310
194
862
100%
862
11
1%
11
1%
31
12
43
75%
32
15
35%
12
38%
20
28
75%
21
75%
99
n/a
75
n/a
98%
915
126
n/a
97
n/a
90%
4.4
n/a
1.1
n/a
0.3
n/a
0.1
n/a
214
933
4.7
n/a
1.2
n/a
246
254
75%
191
61%
254
75%
191
965
222
1,187
93%
1,106
130
11%
98
9%
catatan
1) Sebagai Competent Person untuk cadangan batubara AI adalah Shahzad Chaudari
MAusIMM, yang merupakan karyawan AI.
2) Gabungan deposit cadangan Tutupan turun 35 juta ton akibat aktivitas penambangan
dari Tutupan di tahun 2014 dan penyesuaian pemulihan cadangan tambang.
3) Cadangan Paringin Utara didasarkan pada batas terluar penambangan (pit shell)
yang terbaru karena adanya penambahan pekerjaan perencanaan tambang.
4) Cadangan Wara 1 turun 21 juta ton akibat aktivitas penambangan Wara di tahun
2014 dan penyesuaian pemulihan cadangan tambang.
5) Sebagai Competent Person untuk SCM dan PCS adalah Shahzad Chaudari
MAusIMM, yang merupakan karyawan AI. Kenaikan cadangan yang signifikan di SCM
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
95
PT Adaro Indonesia
Balangan IUPs
0.12
4,848
0.23
4,776
0.21
4,651
27.7
2.6
29.0
3.1
30.8
2.9
32.7
Wara I
38.7
3.1
30.6
0.26
3,998
Wara II
43.6
3.1
28.9
0.23
3,657
32.2
2.8
33.6
0.18
4,509
PT Semesta Centramas
32.2
2.2
33.9
0.07
4,407
31.0
3.5
33.9
0.08
4,359
29.8
1.8
35.3
0.08
4,594
32.1
2.8
33.7
0.17
4,508
47.3
3.6
25.4
0.10
3,272
46.3
2.9
26.2
0.09
3,415
46
3.3
26.2
0.09
3,423
47
3.5
25.7
0.10
3,329
47.8
2.8
25.5
0.10
3,297
45.2
2.9
27.2
0.11
3,497
42.7
2.8
29.4
0.10
3,606
46.9
3.1
25.9
0.10
3,354
46.9
3.1
25.9
0.10
3,354
Lahat
34.1
5.1
31.2
0.46
4,342
Muara Enim
34.1
5.1
31.2
0.46
4,342
Adaro total sub-bituminous coal resources (AI, SCM, LSA, PCS, MIP)
total sumber daya batubara sub-bituminous adaro
32.2
2.9
33.6
0.18
4,502
46.9
3.1
25.9
0.10
3,354
96
35.9
33.7
Tutupan
Calorific value
Nilai kalori
Kkal/kg
Ash
Abu
%
Total
sulphur
Total
sulfur
%
Volatile
matter
Zat
terbang
%
Total
moisture
Total
kelembaban
%
Locality
Lokasi
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Notes
catatan
Ash
Abu
%
Volatile
matter
Zat
terbang
%
Total
sulphur
Total
sulfur
%
Calorific
value
Kcal/kg
Nilai kalori
Kkal/kg
Total
moisture
Total
kelembaban
%
Ash
Abu
%
Volatile
matter
Zat
terbang
%
Total
sulphur
Total
sulfur
%
Calorific
value
Nilai kalori
Kkal/kg
27.9
2.4
35.9
0.12
4,846
-0.2
0.2
28.7
33.9
0.23
4,807
0.3
0.1
-0.2
-31
30.8
2.9
32.7
0.21
4,651
38.5
3.6
30.4
0.31
3,971
0.2
-0.5
0.2
-0.1
27
43.6
3.1
28.9
0.23
3,657
32.2
2.8
33.6
0.19
4,500
-0.01
32.4
2.1
33.8
0.07
4,394
-0.2
0.1
0.1
0.0
13
31.0
3.5
33.9
0.08
4,359
30.9
1.7
34.8
0.08
4,521
-1.1
0.1
0.5
0.0
73
32.2
2.8
33.6
0.19
4,498
-0.1
0.1
-0.02
10
47.3
3.6
25.4
0.10
3,272
46.3
2.9
26.2
0.09
3,415
46
3.3
26.2
0.09
3,423
47
3.5
25.7
0.10
3,329
47.8
2.8
25.5
0.10
3,297
45.2
2.9
27.2
0.11
3,497
42.7
2.8
29.4
0.10
3,606
46.9
3.1
25.9
0.10
3,354
46.9
3.1
25.9
0.10
3,354
34.1
5.1
31.2
0.46
4,342
34.1
31.2
0.46
4,342
32.3
2.9
33.5
0.20
4,490
0.1
-0.02
12
46.9
3.1
25.9
0.10
3,354
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
97
Operating
Company/Project
Perusahaan
Locality
Lokasi
PT Adaro Indonesia 1
Moisture
Kelembaban
%
Total sulphur
Total sulfur
%
Calorific value
Nilai kalori
Kcal/kg
19.5
2.9
40.0
0.13
5,394
North Paringin
20.6
3.5
37.6
0.26
5,338
South Paringin
18.9
3.5
38.3
0.25
5,439
Wara I
23.4
3.9
38.2
0.32
4,991
Wara II
18.8
4.4
41.6
0.33
5,262
20.6
3.4
39.4
0.21
5,268
PT Semesta Centramas
25.2
2.4
37.4
0.08
4,864
23.4
3.9
37.6
0.08
4,767
Volatile matter
Zat terbang
%
Tutupan
Ash
Abu
%
22.4
2.0
39.1
0.09
5,083
20.8
3.3
39.3
0.21
5,253
5,328
14.3
5.9
41.4
0.17
14
4.6
41.9
0.15
5,474
13.5
5.3
41.9
0.15
5,488
5,436
13.4
5.6
41.9
0.16
14.2
4.6
41.8
0.16
5,418
13.5
4.6
42.9
0.17
5,517
13.6
4.2
44.4
0.16
5,441
13.6
42.1
0.16
5,457
13.6
42.1
0.16
5,457
21.3
6.1
37.3
0.55
5,186
Lahat
Muara Enim
21.3
6.1
37.3
0.55
5,186
Adaro total sub-bituminous coal resources (AI, SCM, LSA, PCS, MIP)
total sumber daya batubara sub-bituminous adaro
20.8
3.4
39.2
0.22
5,250
13.6
42.1
0.16
5,457
98
Operating Company/
Project
Perusahaan
Locality
Lokasi
IndoMet Coal 4
Haju (metallurgical/thermal)
Lampunut (metallurgical)
Lampunut (thermal)
Luon (metallurgical/thermal)
Luon (metallurgical) 5
Bumbun (metallurgical/thermal)
Juloi Northwest (metallurgical/thermal)
Ash
Abu
%
4.7
4.2
3.6
3.4
3.5
4.2
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Ash
Abu
%
4.7
4.2
3.6
3.4
4.5
4.5
Total sulphur
Volatile matter
Zat terbang
Total sulfur
%
%
39.2
0.98
28.5
0.55
No quality quoted
18.7
0.72
18.8
0.56
17.4
0.8
27.7
0.49
Ash
Abu
%
Volatile matter
Zat terbang
%
5,417
0.2
0.2
-0.2
-0.01
-23
5,398
0.7
0.1
-0.5
-60
5,439
0.39
4,995
0.8
-0.7
-0.1
-0.07
-4
0.33
5,262
0.24
5,285
0.4
-0.1
-17
37.3
0.08
4,838
-0.4
0.1
0.1
26
37.6
0.08
4,767
Ash
Abu
%
Volatile matter
Zat terbang
%
19.3
2.7
40.2
0.14
19.9
3.4
38.1
0.26
18.9
3.5
38.3
0.25
22.6
4.6
38.3
18.8
4.4
41.6
20.2
3.4
39.5
25.6
2.3
23.4
3.9
22.2
39.2
0.09
5,094
0.2
-11
20.4
3.4
39.5
0.23
5,266
0.4
-0.1
-0.2
0.0
-13
14.3
5.9
41.4
0.17
5,328
14
4.6
41.9
0.15
5,474
13.5
5.3
41.9
0.15
5,488
13.4
5.6
41.9
0.16
5,436
14.2
4.6
41.8
0.16
5,418
13.5
4.6
42.9
0.17
5,517
13.6
4.2
44.4
0.16
5,441
13.6
42.1
0.16
5,457
13.6
42.1
0.16
5,457
21.3
6.1
37.3
0.55
5,186
21.3
6.1
37.3
0.55
5,186
20.4
3.5
39.4
0.24
5,262
0.4
-0.1
-0.2
-0.02
-12
13.6
42.1
0.16
5,457
Ash
Abu
%
-
Volatile matter
Zat terbang
%
No quality quoted
-
Total sulphur
Total sulfur
%
-
catatan
1) Sampel kualitas batubara AI telah dianalisa sesuai
dengan standar ASTM International.
2) Sampel kualitas batubara dari SCM, PCS dan LSA telah
dianalisa sesuai dengan standar ASTM International.
3) Sampel kualitas batubara MIP telah dianalisa sesuai
dengan standar ISO. Peningkatan kadar sodium di dalam abu
dengan rata-rata 3% telah dipertimbangkan dalam cadangan
batubara berdasarkan JORC tahun 2014.
4) Berdasarkan Laporan Tahunan BHP Billiton tahun 2013 dan
2014, dengan ijin dari BHP Billiton. IndoMet menunjukkan
tujuh konsesi PKP2B di Kalimantan Tengah dan Timur (PT
Kalteng Coal, PT Juloi Coal, PT Lahai Coal, PT Maruwai Coal,
PT Pari Coal, PT Sumber Barito Coal, PT Ratah Coal).
5) dipertimbangkan sebagai sumber daya untuk
penambangan bawah tanah.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
99
Quality of Coal reserves, gross as received basis (GAR) | Kualitas cadangan (GAR)
As estimated at Dec. 31, 2015 Sesuai perhitungan per 31 Desember 2015
Operating
Company/
Project
Perusahaan
Locality
Lokasi
PT Adaro Indonesia 1
Tutupan
North Paringin
South Paringin
Wara I
Wara II
Total
moisture
Total
kelembaban
%
Ash
Abu
%
Volatile
matter
Zat terbang
%
27.01
26.41
1.91
2.82
36.59
35.53
38.85
2.70
30.61
29.38
32.39
31.06
30.19
29.60
2.10
2.09
3.69
1.76
2.11
35.35
33.96
33.74
35.12
35.24
n/a
n/a
34.1
n/a
n/a
5.7
n/a
n/a
31.1
34.1
5.7
31.1
Muara Wahau
Haju
Lahat
Muara Enim
Total
sulphur
Total sulfur
%
Calorific value
Nilai kalori
Kcal/kg
0.10
0.19
No estimate to date
0.20
No estimate to date
0.12
0.07
0.07
0.08
0.12
No estimate to date
No estimate to date
n/a
n/a
0.4
No estimate to date
0.4
4,930
5,032
Belum ada perkiraan
3,999
Belum ada perkiraan
4,746
4,398
4,341
4,544
4,707
Belum ada perkiraan
Belum ada perkiraan
n/a
n/a
4,292
Belum ada perkiraan
4,292
Locality
PT Adaro Indonesia 1
Tutupan
North Paringin
South Paringin
Wara I
Wara II
100
Moisture
Kelembaban
%
Ash
Abu
%
18.4
18.0
2.1
3.1
23.0
3.4
19.3
25.7
23.52
23.16
19.96
2.4
2.30
4.09
1.95
2.42
Muara Wahau
Murung Raya
Lahat
Muara Enim
N/A
N/A
21.1
21.1
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
6.0
6.0
6.8
6.8
Volatile
matter
Zat terbang
%
Total
sulphur
Total sulfur
%
Calorific value
Nilai kalori
Kcal/kg
40.9
0.11
5,507
39.6
0.21
5,605
No estimate to date Belum ada perkiraan
38.6
0.26
5,034
No estimate to date Belum ada perkiraan
40.4
0.14
5,415
37.4
0.08
4,834
37.42
0.08
4,815
38.83
0.09
5,035
40.08
0.14
5,350
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
38.5
0.84
N/A
38.5
0.84
N/A
37.2
0.48
5,132
No estimate to date Belum ada perkiraan
37.2
0.48
5,132
Notes
catatan
Reported according to JORC 2012 Edition | Dinyatakan berdasarkan JORC Edisi 2012
NB Differences may occur due to rounding | Perbedaan dapat terjadi karena pembulatan.
34.1
34.1
Ash
Abu
%
Volatile
matter
Zat terbang
%
Total
sulphur
Total sulfur
%
1.76
36.7
0.11
2.38
35.3
0.21
No estimate to date Belum ada perkiraan
2.6
30.5
0.21
No estimate to date Belum ada perkiraan
2.1
34.4
0.15
2.2
33.7
0.07
3.7
33.7
0.07
Pending JORC Reserves Study
2.2
34.3
0.15
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
5.7
31.1
0.4
No estimate to date Belum ada perkiraan
5.7
31.1
0.4
Calorific
value
Nilai kalori
Kcal/kg
Total
moisture
Total
kelembaban
%
5,020
5,056
0.21
0.11
4,003
-0.25
4,657
4384
4341
-1.8
-0.2
0.0
0.0
-1.7
-
4,634
4,292
4,292
21.1
21.1
Ash
Abu
%
Volatile
matter
Zat terbang
%
Total
sulphur
Total sulfur
%
2.0
41.0
0.11
2.7
39.2
0.24
No estimate to date Belum ada perkiraan
3.5
40
0.28
No estimate to date Belum ada perkiraan
2.6
40.6
0.18
2.4
37.2
0.08
4.1
37.4
0.08
Pending JORC Reserves Study
2.6
40.3
0.17
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
No estimate to date Belum ada perkiraan
6.8
37.2
0.48
No estimate to date Belum ada perkiraan
6.8
37.2
0.48
Volatile
matter
Zat terbang
%
Total
sulphur
Total sulfur
%
0.15
-0.11
-0.01
0.44
0.23
-0.02
No estimate to date Belum ada perkiraan
0.10
0.11
-0.01
No estimate to date Belum ada perkiraan
0.0
1.0
0.0
-0.1
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-0.1
0.9
0.0
-
Calorific
value
Nilai kalori
Kcal/kg
-90
-24
-4
89
14
0.0
0
73
-
Calorific
value
Nilai kalori
Kcal/kg
Moisture
Kelembaban
%
Ash
Abu
%
Volatile
matter
Zat terbang
%
Total
sulphur
Total sulfur
%
Calorific
value
Nilai kalori
Kcal/kg
5,617
5,613
0.4
-0.2
3.0
0.6
0.3
0.0
n/a
0.8
-
0.1
0.4
-0.1
-0.2
-0.1
0.0
n/a
-0.2
6.0
6.0
-
-0.1
0.4
-1.4
-0.2
0.1
0.0
n/a
-0.2
38.5
38.5
-
0.0
n/a
0.0
0.84
0.84
-
-110
-8
-202
-65
-13
0
n/a
-81
-
5,236
5,480
4,847
4,815
5,431
5,132
5,132
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review of logistics
tinjauan logistik
102
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
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review of logistics
tinjauan logistik
PT Maritim Barito
Perkasa (MBP)
PT Maritim Barito
Perkasa (MBP)
PT Sarana Daya
Mandiri (SDM)
SDM maintains the 15km shipping
channel at the estuary of Barito River
used mainly by coal-bearing barge traffic.
It performs regular dredging to ensure
104
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
PT Sarana Daya
Mandiri (SDM)
SDM menjaga alur pelayaran sepanjang 15
km di muara Sungai Barito yang terutama
digunakan oleh tongkang batubara. SDM secara
rutin mengeruk alur untuk memastikan bahwa
kedalamannya memungkinkan lalu lintas yang
2012
2013
2014
2015
152.9
221.4
244.3
316.2
284.9
139.8
170.6
153.0
176.2
130.9
130.6
156.0
141.6
160.5
117.1
13.1
50.8
91.3
140.0
154.0
92.0
135.5
123.4
146.7
144.7
15.8
22.5
27.4
31.8
31.1
13.6
15.6
20.8
37.1
35.8
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
105
review of logistics
tinjauan logistik
other logistics
subsidiaries
PT Harapan Bahtera internusa (HBI)
HBI is a shipping company operating a
fleet of five units to serve three business
segments. It has a barge and a tugboat to
transport coal, a barge and a tugboat to
transport fuel and a tugboat for berthing
services at Kelanis Dedicated Coal
Terminal.
PT Puradika Bongkar
Muat Makmur (PBMM)
PBMM offers stevedoring services for
vessels using the Taboneo anchorage. In
2015, PBMM handled 51.58Mt, 9.2% less
than the 56.8Mt of 2014, mainly due to
lower coal production by Adaro Indonesia.
106
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
anak perusahaan
logistik lainnya
PT Harapan Bahtera internusa (HBI)
HBI adalah perusahaan perkapalan yang
mengoperasikan armada untuk tiga jenis operasi,
yaitu tongkang dan kapal tunda untuk angkutan
batubara, tongkang dan kapal tunda untuk
angkutan BBM dan kapal tunda untuk jasa
penyandaran di Terminal Khusus Batubara Kelanis.
2012
2013
2014
2015
44.5
44.3
42.1
41.1
39.4
35.3
31.3
23.6
15.6
13.0
34.0
30.0
22.0
15.0
10.9
9.1
13.0
18.6
25.5
26.4
79.2
84.6
91.8
98.6
88.1
8,854
9,435
9,927
10,407
9,223
PT Indonesia Multi-Purpose
Terminal (IMPT)
IMPT is authorized in 2015 by the
Ministry of Transportation to operate
as a port business entity (Badan Usaha
Pelabuhan), managing and operating
the Taboneo offshore anchorage, at
the mouth of the Barito River in South
Kalimantan. The company has obtained
an environmental impact license and
certificate of compliance with the
International Ship and Port Facility
Security (ISPS) Code.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
107
review of logistics
tinjauan logistik
2012
2013
2014*
2015
94.4
96.6
91.5
92.8
87.7
28.7
29.0
5.3
5.2
13.3
65.7
67.6
86.2
87.6
74.4
22.0
19.1
13.3
15.0
4.5
4.4
3.8
3.0
3.4
0.3
65
55
42
48
108
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
109
review of power
tinjauan ketenagalistrikan
110
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
STRONG DEMAND
PT MAKMUR
SEJAHTERA WISESA
PT MAKMUR
SEJAHTERA WISESA
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
111
review of power
tinjauan ketenagalistrikan
PT BHIMASENA
POWER INDONESIA
PT Bhimasena Power Indonesia (BPI)
is a joint venture established in 2011
comprising AP (34%), Japans Electric
Power Development Co (34%) and Itochu
Corporation (32%). This consortium
plans to build and operate a 2x1,000MW
IPP project in Batang Regency, Central
Java, which also known as the Central
Java Power Project (CJPP).
The CJPP will feature advanced
ultra-supercritical boilers that operate
at temperatures and pressures above
the critical point of water and are thus
both highly efficient and can burn lowcalorific value coal as fuel. Through its
efficiency, this technology has a lower
environmental impact in terms of
emissions, particularly carbon dioxide.
112
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
PT BHIMASENA
POWER INDONESIA
PT Bhimasena Power Indonesia (BPI) merupakan
ventura bersama antara AP (34%), Japans
Electric Power Development Co (34%) dan
Itochu Corporation (32%) yang didirikan pada
tahun 2011. Konsorsium ini akan membangun
dan mengoperasikan proyek IPP berkapasitas
2x1.000MW di Kabupaten Batang, Jawa Tengah
yang juga dikenal sebagai proyek pembangkit listrik
Jawa Tengah Central Java Power Project (CJPP).
CJPP akan menggunakan boiler ultrasupercritical (USC) mutakhir yang beroperasi
pada temperatur dan tekanan di atas titik kritis
air, sehingga akan sangat efisien dan dapat
menggunakan batubara berkalori rendah sebagai
bahan bakarnya. Dengan tingkat efisiensinya,
TPI
2x100MW
(planned)
Palembang
BPI
2x1,000MW
(planned)
Jakarta
Balikpapan
MSW
2x30MW
(operating)
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
113
review of power
tinjauan ketenagalistrikan
PT TANJUNG
POWER INDONESIA
PT Tanjung Power Indonesia (TPI) was
established in 2013 as an IPP to develop,
build and operate a 2x100MW coal-fired
power plant in South Kalimantan under
PLNs power upgrade scheme. TPI is a
joint venture comprising AP (65%) and
PT EWP Indonesia (35%), a directlyowned subsidiary of Korea East-West
Power Co., Ltd.
This power plant will use circulating
fluidized bed (CFB) technology and
will use approximately 1Mt of coal per
annum, the majority of which will be
supplied by Adaro. The investment is an
estimated US$450-US$550 million, most
of which will be project financed using
non-recourse debt.
This project has shown notable preconstruction progress in 2015, and we
expect to achieve financial closure in the
first half of 2016.
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PT TANJUNG
POWER INDONESIA
PT Tanjung Power Indonesia (TPI)
didirikan pada tahun 2013 sebagai IPP
untuk mengembangkan, membangun dan
mengoperasikan pembangkit listrik berbahan
bakar batubara di Kalimantan Selatan
menggunakan skema peningkatan daya milik
PLN. TPI merupakan ventura bersama yang
terdiri dari AP (65%) dan PT EWP Indonesia
(35%), anak perusahaan yang dimiliki
langsung oleh Korea East-West Power Co., Ltd.
Pembangkit ini akan menggunakan
teknologi circulating fluidized bed (CFB) dan
menggunakan 1 juta ton batubara per tahun,
yang mayoritas akan disuplai oleh Adaro.
Investasi yang dibutuhkan adalah sekitar
AS$450 AS$550 juta, dimana sebagian besar
akan dibiayai menggunakan pembiayaan
proyek dengan utang non-recourse.
Tahap prekonstruksi proyek ini cukup bagus
pada tahun 2015, dan diharapkan financial
closure akan tercapai pada semester pertama
tahun 2016.
DIVERSIFICATION
DIVERSIFIKASI
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financial review
tinjauan keuangan
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2014 *
% Chg
Financial Performance (US$M, unless noted) | kinerja Keuangan (AS$ juta, kecuali dinyatakan lain)
Net Revenue Pendapatan Usaha Bersih
2,684
3,325
-19%
(2,141)
(2,605)
-18%
543
720
-24%
332
490
-32%
151
183
-17%
293
362
-19%
730
888
-18%
5,959
6,414
-7%
2,606
3,154
-17%
3,353
3,259
3%
1,567
1,896
-17%
702
745
-6%
865
1,151
-25%
98
165
-41%
458
702
-35%
0.00477
0.005567
-14%
27.98
33.18
-16%
20.2%
21.6%
-6%
12.4%
14.7%
-16%
27.2%
26.7%
2%
0.26
0.35
Net Debt to Operational EBITDA (x) Utang Bersih terhadap EBITDA Operasional (x)
1.18
1.30
Cash from Operations to Capex (x) Kas dari Operasi terhadap Belanja Modal (x)
5.20
6.02
Basic Earnings Per Share (full amount, US$) Laba Bersih per Saham Dasar (AS$)
Coal Cash Cost (ex royalty), US$/t Biaya Kas Batubara (tidak termasuk royalty), AS$/ton
* Restated due to implementation of PSAK 24 (Revised 2013), Employee Benefits and reclassified due to implementation of PSAK 46 (Revised 2014), Income Taxes.
* Disajikan kembali sehubungan dengan penerapan PSAK 24 (Revisi 2013), Imbalan Kerja, dan direklasifikasi sehubungan dengan penerapan PSAK 46 (Revisi 2014), Pajak Penghasilan.
1) Net income excluding non-operational accounting items net of tax
(amortization of mining properties, impairment charge, reversal of provision
for other receivables related to a non-coal investment, write-off of deferred
financing cost, and prior year tax assessment).
1) Laba bersih tidak termasuk komponen akuntansi non operasi setelah dikurangi pajak
(amortisasi properti pertambangan, beban penurunan nilai, pembalikan penyisihan
untuk piutang lain-lain yang terkait investasi non batubara, penghapusan biaya
keuangan yang ditangguhkan, dan penilaian pajak sebelumnya).
2) EBITDA tidak termasuk kerugian atau keuntungan selisih kurs, beban penurunan nilai
dan pembalikan penyisihan untuk piutang lain-lain yang terkait investasi non batubara.
3) Pembelian aset tetap perolehan dari pelepasan aset tetap + pembayaran untuk
penambahan properti pertambangan + pembayaran untuk penambahan eksplorasi dan
evaluasi + akuisisi aset dengan mekanisme sewa pembiayaan
4) EBITDA operasional pajak perubahan pada modal kerja bersih belanja modal
(tidak termasuk akuisisi aset dengan mekanisme sewa pembiayaan)
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financial review
tinjauan keuangan
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2014
% Chg
2015
2014 *
% Chg
2,491
3,102
-20%
195
200
-3%
123
139
-12%
20
24
-17%
Others Lain-lain
70
84
-17%
(14)
78
-118%
(50)
(119)
-58%
151
183
-17%
Elimination Eliminasi
Adaro Energy Group Grup Adaro Energy
2,684
3,325
-19%
Royalties to Government
Operational EBITDA
EBITDA Operasional
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financial review
tinjauan keuangan
Total Liabilities
We reduced total liabilities by 17% to
US$2,606 million. Current liabilities
were reduced by 41% to US$454
million, mainly due to lower trade
payables and lower current maturity
of long-term bank loans as part of the
refinancing.
We lowered our total bank loans by
17% to US$1,477 million in 2015. Noncurrent liabilities decreased by 10% to
US$2,151 million mainly due to 14%
lower long-term bank loans.
Our balance sheet remains healthy as
we improve our ratios of net debt to last
12 months operational EBITDA to 1.18x
and net debt to equity to 0.26x.
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Total Kewajiban
Total kewajiban dikurangi 17% hingga
menjadi AS$2.606 juta. Kewajiban lancar
turun 41% menjadi AS$454 juta terutama
karena penurunan utang dagang dan
penurunan bagian lancar atas pinjaman
bank jangka panjang sebagai bagian dari
pembiayaan kembali pinjaman bank.
Adaro juga menurunkan total pinjaman
bank sebesar 17% menjadi AS$1.477 juta pada
tahun 2015. Kewajiban tidak lancar turun
10% menjadi AS$2.151 juta terutama karena
penurunan pinjaman bank jangka panjang
sebesar 14%.
Posisi keuangan tetap sehat karena
perusahaan berhasil memperbaiki rasio utang
bersih terhadap EBITDA operasional dua belas
bulan terakhir menjadi 1,18x dan rasio utang
bersih terhadap ekuitas menjadi 0,26x.
2015 guidance
panduan 2015
2015 actual
aktual 2015
2016 guidance
panduan 2016
52-54
51.5
52-54
5.33x
5.19x
4.71x
31-33
27.98
26-28
550 -800
730
450 -700
75-125
98
75-100
Capex (US$M)
Belanja modal (AS$ juta)
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financial review
tinjauan keuangan
Current Maturity of
Long-term Borrowings
Current maturity of long-term
borrowings decreased by 41% to
US$123 million due to our refinancing
effort in 2015 to convert shorterduration and maturing liabilities
into long-term liabilities at a more
competitive rate.
Long-term Borrowings
Our long-term borrowings, mainly
consisting of long-term bank loans,
decreased by 14% to US$1,444 million.
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Capital Expenditure
and Free Cash Flow
Our net capital expenditure (including
acquisition of assets under finance
lease) decreased 40% to US$98 million
in 2015, within our capex guidance
of US$75 million to US$125 million
for the year. Capex spending in 2015
was mainly for regular maintenance.
We booked positive free cash flow of
US$458 million this year on the back of
solid operational EBITDA and prudent
capital spending.
Dividend
Dividen
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our people
masyarakat adaro
125
Our Commissioners:
A Dynamic Approach
Dewan Komisaris:
Pendekatan yang Dinamis
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Edwin Soeryadjaya
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Ir. Subianto
Commissioner | Komisaris
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131
Our Directors:
strong management
through Collaboration
Direksi: kolaborasi
menciptakan manajemen
yang kuat
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Garibaldi Thohir
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133
Christian A. Rachmat
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David Tendian
Director | Direktur
& chief financial officer
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135
Chia Ah Hoo
Director | Direktur
& Chief Operating Officer
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Director | Direktur
& Chief Legal Officer
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137
Julius Aslan
Director | Direktur
& Chief HRGA-IT Officer
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Siswanto Prawiroatmodjo
Director | Direktur
& Chief Logistics & Procurement Officer
Mr Prawiroatmodjo is 61 and an
Indonesian citizen. He is the newest
member of the Board of Directors of PT
Adaro Energy Tbk, appointed based on
Deed No. 63 of June 10, 2014.
He earned a bachelors degree in
mechanical engineering from Sepuluh
Nopember Institute of Technology,
Surabaya, in 1978, and an MBA from the
University of Southern California in 1990.
He started his career at PT Federal
Motor in 1978, rose to Manufacturing
Director and left in 1997. He was
Executive Vice President Director of PT
Astra Honda Motor from 2007 to 2009,
President Director of PT Astra Otoparts
Tbk from 2009 to 2013 and after that a
Commissioner until 2015.
He is President Commissioner of PT
Indonesia Multi Purpose Terminal and
Commissioner of PT Saptaindra Sejati,
PT Jasapower Indonesia and PT Adaro
Logistics.
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management structure
struktur manajemen adaro
CORPORATE FUNCTIONS
Fungsi Korporasi
Garibaldi Thohir
Christian A.
Rachmat
Chia Ah Hoo
Christian A.
Rachmat
David Tendian
M. Syah Indra
Aman
Julius Aslan
Note Catatan
H = Head (Ketua)
DH = Deputy Head
(Wakil Ketua)
140
Siswanto
Prawiroatmodjo
H Zayarwan Zain
H Priyadi
H Okty Damayanti
H Alastair B. Grant
Marketing Division
H Wisnu Susetyo
H Reviyeno Nasution
Tax Division
H Mahardika Putranto
H Febriati Nadira
H Erwin Sundoro
H Sylvia Trianasari
H Djohan Nurjadi
H Eka Suharto
H Salim W. Halim
H Lungar P. Siputro
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
PT Alam
Tri Abadi
EIC
Chia Ah Hoo
Chia
Ah Hoo
PT Adaro Indonesia
PT Jasapower Indonesia
PT Saptaindra Sejati
Siswanto
Prawiroatmodjo
PT Adaro
Logistics
EIC
Ng Kirh Chien
PT Adaro
Power
EIC
Mohammad
Effendi
ADARO FOUNDATION
Garibaldi
Thohir
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human resources
sumber daya manusia
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Remuneration systems
alignment across business units
We understand that job rotations that
move employees between companies
will be increasingly necessary for
employee development and to prepare
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human resources
sumber daya manusia
144
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Our governance
Tata Kelola adaro
147
GOVERNANCE STRUCTURES
struktur-struktur tata kelola
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GENERAL MEETING
OF SHAREHOLDERS
The general meeting of shareholders
(GMS), whether annual (AGMS) or
extraordinary (EGMS), is the highest
decision-making body in Adaro. It enables
all shareholders to exercise their right to
voice opinions, questions, and cast votes
on issues concerning the Company and its
future.
Moreover, it is the forum to evaluate
management achievements during the
year. Adaros Articles of Association, as
well as prevailing laws and regulations,
determine the workings of the general
meetings of shareholders. In 2015, we
held one AGMS and one EGMS.
Our 2015 AGMS was conducted
in accordance with OJK regulation
32/POJK.04/2014 on Planning and
Conducting of General Meetings of
Shareholders (POJK 32). We sent notice
of our intention to conduct an AGMS to
regulators on March 10, 2015, followed
by an announcement on March 17, 2015,
RAPAT UMUM
PEMEGANG SAHAM
Rapat Umum Pemegang Saham (RUPS),
baik itu Rapat Umum Pemegang Saham
Tahunan (RUPST) ataupun Rapat Umum
Pemegang Luar Biasa (RUPSLB), merupakan
organ pengambilan keputusan tertinggi di
Adaro. RUPS merupakan media bagi seluruh
pemegang saham untuk menggunakan hak
memberikan pendapat dan suara mengenai
masalah-masalah yang terkait dengan
Perseroan dan masa depannya.
Selain itu RUPS juga merupakan forum
untuk mengevaluasi prestasi Direksi selama
tahun fiskal. Penyelenggaraan RUPS
didasarkan pada Anggaran Dasar Perseroan
dan peraturan perundang-undangan yang
berlaku.
Pada tahun 2015, Adaro menyelenggarakan
satu kali RUPST dan satu kali RUPSLB.
RUPST tersebut dilaksanakan sesuai dengan
peraturan OJK 32/ POJK.04/2014 tentang
Rencana dan Penyelenggaraan Rapat Umum
Pemegang Saham (POJK 32). Pemberitahuan
atas rencana menyelenggarakan RUPST
disampaikan kepada regulator pada tanggal
10 Maret 2015, diikuti oleh pengumuman
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GOVERNANCE STRUCTURES
struktur-struktur tata kelola
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GOVERNANCE STRUCTURES
struktur-struktur tata kelola
President Director
Vice President Director
David Tendian
Director
Chia Ah Hoo
Director
Director
Julius Aslan
Director
Siswanto Prawiroatmodjo
Director
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Presiden Direktur
Wakil Presiden Direktur
David Tendian
Direktur
Chia Ah Hoo
Direktur
Direktur
Julius Aslan
Direktur
Siswanto Prawiroatmodjo
Direktur
External Auditor
Auditor Eksternal
COMMUNICATION
WITH SHAREHOLDERS
Public Expos
As stipulated in IDX Rule Number I-E
concerning the obligation to submit
information, every public company is
obliged to conduct a public expos at least
once a year, which may be on the same
day as a GMS.
In 2015, we conducted one public
expos, on Nov. 10, 2015, at the IDX. We
sent notice of our intention to conduct
a public expos on Oct. 23, 2015, to the
OJK and IDX, then sent the public expos
material on Nov. 5, 2015.
The Company was represented at the
expos by Directors M. Syah Indra Aman
and Julius Aslan, Corporate Secretary
Mahardika Putranto and the Head of
Corporate Secretary and Investor Relations
Division, Cameron Tough. We presented
highlights of our operations, financials,
future plans and challenges to 66 investors
and analysts as well as 22 reporters. The
result of the public expos was reported to
the regulators and public on Nov. 13, 2015.
Regular Reports
As a listed company, Adaro is required
to issue to shareholders regular reports
KOMUNIKASI DENGAN
PEMEGANG SAHAM
Paparan Publik
Sebagaimana diatur dalam Peraturan BEI
no. I-E tentang Kewajiban Penyampaian
Informasi, setiap perusahaan publik wajib
melakukan paparan publik sekurangkurangnya satu kali dalam setahun, yang
dapat dilaksanakan pada hari yang sama
dengan penyelenggaraan RUPS.
Di tahun 2015, Adaro menyelenggarakan
satu kali paparan publik, yaitu di BEI pada
tanggal 10 November 2015. Pemberitahuan
atas rencana pelaksanaan paparan publik
disampaikan tanggal 23 Oktober 2015 kepada
OJK dan BEI, diikuti penyampaian materi
paparan publik pada tanggal 5 November
2015. Dalam paparan publik, Perseroan
diwakili oleh para Direktur yaitu M. Syah
Indra Aman dan Julius Aslan, Sekretaris
Perusahaan yaitu Mahardika Putranto dan
Kepala Divisi Corporate Secretary & Investor
Relations yaitu Cameron Tough. Perseroan
memaparkan ikhtisar penting kegiatan
operasional, keuangan, rencana ke depan
serta tantangan-tantangan kepada 66 investor
dan analis serta 22 wartawan. Hasil paparan
publik dilaporkan kepada regulator dan publik
pada tanggal 13 November 2015.
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GOVERNANCE STRUCTURES
struktur-struktur tata kelola
THE BOARD OF
COMMISSIONERS
The appointment and dismissal of
Commissioners is determined by GMS.
A Commissioner can be nominated by
one or more shareholders who together
represent at least 10% of the total shares
with valid voting rights and the proposal
has been received by the Board of
Directors seven days before the GMS.
A Commissioners term in office will be
ended if he/she resigns, no longer meets
the requirements of prevailing laws and
regulations, dies, the term expires or is
terminated by the GMS.
At Adaro, the Board of Commissioners
comprises five members, three of
whom are representatives of the major
shareholders and two are independent.
This composition complies with the
Companys Articles of Association,
prevailing laws and regulations and the
Board of Commissioners Charter, which
stipulate that at least 30% of board
members be Independent Commissioners.
All members of the Board of
Commissioners possess integrity,
competence and good reputation, and act
in good faith, prudently and responsibly,
prioritizing the companys best interests.
The composition of the Board of
Commissioners is based on consideration
of the Companys condition and the
diversity of its members skills, knowledge
and experience.
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Pelaporan Berkala
Sebagai perusahaan publik, Adaro wajib
menyampaikan laporan berkala kepada para
pemegang saham untuk digunakan oleh mereka
maupun dan pihak lainnya yang berkepentingan
dalam memahami kegiatan usaha, arah,
rencana masa depan dan posisi keuangan
Perseroan.
Pada tahun 2015, Adaro menerbitkan satu
laporan tahunan, empat laporan keuangan,
empat financial press release, serta empat
laporan operasional kuartalan.
DEWAN KOMISARIS
Pengangkatan dan pemberhentian anggota
Dewan Komisaris ditentukan oleh RUPS.
Komisaris dapat dicalonkan oleh satu atau
lebih pemegang saham yang secara bersamasama mewakili setidaknya 10% dari jumlah
seluruh saham dengan hak suara yang sah dan
usulan telah diterima oleh Direksi tujuh hari
sebelum RUPS.
Masa kerja Komisaris akan berakhir jika
komisaris mengundurkan diri, tidak lagi
memenuhi persyaratan hukum dan peraturan
yang berlaku, meninggal dunia, masa kerja
berakhir atau diberhentikan oleh RUPS.
Dewan Komisaris terdiri dari lima anggota,
dimana tiga di antaranya mewakili pemegang
saham utama sementara dua lainnya
merupakan komisaris independen. Komposisi
ini mematuhi Anggaran Dasar Perseroan, UU
dan peraturan yang berlaku, dan Piagam Dewan
Komisaris, yang mewajibkan bahwa setidaknya
30% dari anggota Dewan Komisaris merupakan
Komisaris Independen. Seluruh anggota Dewan
Komisaris memiliki integritas, kompetensi dan
reputasi yang baik, dan bertindak dengan itikad
baik, bijaksana dan bertanggung jawab, serta
memprioritaskan kepentingan perusahaan.
Komposisi Dewan Komisaris telah
mempertimbangkan kondisi Perseroan dan
keragaman keahlian, pengetahuan dan
pengalaman para anggotanya.
Commissioner
Meetings
Edwin Soeryadjaya
Ir. Subianto
Komisaris
Kehadiran
Edwin Soeryadjaya
Ir. Subianto
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GOVERNANCE STRUCTURES
struktur-struktur tata kelola
Audit Committee
Adaros Audit Committee was established to
assist the Board of Commissioners in carrying
out its duties. It was formed by the Board
of Commissioners in 2009. The committee
members were re-appointed based on Board
of Commissioners decision AE/072IKAN-13/
PTS of May 1, 2013, with a term of office until
the AGMS in 2018. The Audit Committee
consists of three members; one independent
commissioner, acting as the chairman,
and two expert non-Adaro employees. The
current members are as follows:
Ir Palgunadi Tatit Setyawan,
chairman. For a full profile see page 130.
Dr Irwandy Arif, MSc., member. A
renowned expert in the Indonesian mining
industry, Irwandy holds a doctorate from
the cole des Mines de Nancy, France,
and a degree in mining and industrial
engineering from the Bandung Institute
of Technology. He previously consulted
for some of Indonesias biggest mining
companies, including PT Berau Coal, PT
Freeport Indonesia and PT Bukit Asam Tbk.
He also chaired the audit committee at PT
Antam Tbk. Irwandy has published various
scientific papers and student handbooks
on mining, geology and geo-technical
engineering.
Mamat Mamun, SE, member.
Mamat holds an economics degree from
Padjadjaran University, Bandung. He
worked at the Astra Group for more than
30 years, including as a trustee on the Astra
Group Pension Fund. He began serving as
member of the Audit Committee in 2009
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Komite Audit
Komite Audit Adaro dibentuk untuk membantu
Dewan Komisaris dalam melaksanakan
tugasnya. Komite ini dibentuk oleh Dewan
Komisaris pada tahun 2009. Para anggota
komite ditunjuk kembali berdasarkan SK Dewan
Komisaris AE/072IKAN-13/PTS tanggal 1 Mei
2013, dengan masa jabatan yang berlangsung
sampai RUPST tahun 2018. Komite Audit
Adaro terdiri dari tiga anggota: satu komisaris
independen yang bertindak sebagai ketua, dan
dua tenaga ahli yang bukan karyawan Adaro.
Anggota Komite Audit saat ini adalah:
Ir Palgunadi Tatit Setyawan, ketua.
Untuk informasi lebih lanjut mengenai
kualifikasi beliau, lihat halaman 130.
Dr Irwandy Arif, MSc., anggota. Seorang
pakar terkemuka di bidang pertambangan
Indonesia, Irwandy mendapatkan gelar Doktor
dari Ecole des Mines de Nancy, Perancis dan
kesarjanaan bidang pertambangan dan industri
dari Institut Teknologi Bandung. Sebelumnya,
beliau menyediakan jasa konsultasi bagi
beberapa perusahaan tambang skala besar
seperti PT Berau Coal, PT Freeport Indonesia
dan PT Bukit Asam Tbk. Selain itu, beliau juga
menjabat sebagai ketua Komite Audit untuk PT
Antam Tbk. Irwandy telah mempublikasikan
berbagai makalah ilmiah dan buku pegangan
pelajar yang dipakai di bidang teknik
pertambangan, geologi, dan geoteknik.
Mamat Mamun, SE, Anggota. Mamat
memiliki gelar Sarjana Ekonomi dari
Meetings
23
25
Mamat Mamun, SE
25
Kehadiran
23
25
Mamat Mamun, SE
25
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NOMINATION AND
REMUNERATION
The Board of Commissioners decided on
March 31, 2015, that nomination and
remuneration functions in the Company
will be carried out directly by the Board of
Commissioners, without the formation of a
nomination and remuneration committee.
It specified the Board of Commissioners
relevant duties and responsibilities:
Regarding nominations:
1) Establish policies regarding: the
composition of the Board of Commissioners
and BoD; the criteria required in the
nomination process; and performance
evaluation of Commissioners and Directors.
2) Assess Commissioners and Directors
performance based on the policies.
3) Establish policies regarding Board
of Commissioners and Board of Directors
development programs.
4) Determine candidates for membership
of the Board of Commissioners and Board of
Directors to be submitted to GMS.
Regarding remuneration:
1) Establish policies on the structure of
the remuneration process and amounts.
2) Assess Commissioners and
Directors performance with reference to
remuneration received.
During 2015, discussion of nominations
and remuneration were included in Board
of Commissioners meetings. In 2015, total
remuneration of the BoCs and BoDs of
Adaro and its consolidated subsidiaries
was US$20.4 million, a 1% increase from
US$20.1 million in 2014.
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NOMINASI DAN
REMUNERASI
Pada tanggal 31 Maret 2015, Dewan Komisaris
memutuskan bahwa fungsi nominasi dan
remunerasi Perseroan akan dilakukan langsung
oleh Dewan Komisaris, tanpa pembentukan
komite nominasi dan remunerasi. Fungsi ini
menentukan tugas dan tanggung jawab Dewan
Komisaris:
Terkait nominasi:
1) Menetapkan kebijakan mengenai:
komposisi Dewan Komisaris dan Direksi;
kriteria yang dibutuhkan dalam proses
nominasi; dan evaluasi kinerja para anggota
Dewan Komisaris dan Direksi.
2) Menilai kinerja Komisaris dan Direksi
berdasarkan kebijakan.
3) Menetapkan kebijakan mengenai program
pengembangan Dewan Komisaris dan Direksi.
4) Menentukan calon anggota Dewan
Komisaris dan Direksi untuk disampaikan
kepada RUPS.
Terkait remunerasi:
1) Menetapkan kebijakan mengenai struktur
proses remunerasi dan besaran remunerasi.
2) Menilai kinerja Komisaris dan Direksi
dengan mengacu pada remunerasi yang diterima.
Selama 2015, pembahasan mengenai
nominasi dan remunerasi disertakan dalam
rapat Dewan Komisaris. Pada tahun 2015, total
remunerasi Dewan Komisaris dan Direksi Adaro
dan anak-anak perusahaan konsolidasinya
mencapai AS$20,4 juta, atau naik 1% dari
AS$20,1 juta pada tahun 2014.
THE BOARD OF
DIRECTORS
The Board of Directors comprises
executives responsible for managing the
Company in good faith and in accordance
with the stated goals and objectives.
They act prudently and professionally
and in compliance with the Articles
of Association, prevailing rules and
regulations and the Board of Directors
Charter.
For certain policies, the Board of
Directors requires approval from the
Board of Commissioners and/or GMS.
Appointment and dismissal of
members of the Board of Directors is
determined by GMS. A Director can be
nominated by one or more shareholders
who together represent at least 10% of
the total shares with valid voting rights
and the proposal has been received by the
Board of Directors seven days before the
GMS.
A Directors term in office will be
ended if he/she resigns, no longer meets
the requirements of prevailing laws and
regulations, dies, the term expires or is
terminated by the GMS.
On April 16, 2015, the Company
received a letter of resignation as
a director from Sandiaga Uno. His
resignation was approved by shareholders
at the EGMS on June 3, 2015, since when
his responsibilities have been assumed by
the President Director.
Adaros Board of Directors currently
comprises seven members. Each has
responsibilities based on their competence
and experience to establish strategies
and targets, monitor performance, and
mitigate risks to achieve Adaros targets.
The composition of the Board of
Directors is based on consideration of
the Companys condition and members
decision-making effectiveness.
DIREKSI
Direksi terdiri dari eksekutif yang
bertanggung jawab untuk mengelola
Perusahaan dengan itikad baik dan
sesuai dengan tujuan dan sasaran. Direksi
bertindak secara hati-hati dan profesional
sesuai dengan Anggaran Dasar, aturan
dan peraturan yang berlaku dan Piagam
Direksi. Untuk kebijakan tertentu, Direksi
memerlukan persetujuan dari Dewan
Komisaris dan / atau RUPS.
Pengangkatan dan pemberhentian
anggota Direksi ditentukan oleh RUPS.
Seorang Direktur dapat dicalonkan oleh
satu atau lebih pemegang saham yang secara
bersama-sama mewakili setidaknya 10%
dari jumlah seluruh saham dengan hak
suara yang sah dan usulan telah diterima
oleh Direksi tujuh hari sebelum RUPS.
Masa kerja Direktur akan berakhir jika
direksi tersebut mengundurkan diri, tidak
lagi memenuhi persyaratan hukum dan
peraturan yang berlaku, meninggal dunia,
masa kerja berakhir atau diberhentikan
oleh RUPS.
Pada tanggal 16 April 2015, Perseroan
menerima surat pengunduran diri Sandiaga
Uno dari jabatannya sebagai direktur.
Pengunduran diri beliau telah disetujui oleh
pemegang saham pada RUPSLB tanggal 3
Juni 2015, dan tanggung jawabnya telah
diambil alih oleh Presiden Direktur.
Saat ini, Direksi Adaro terdiri dari
tujuh anggota. Masing-masing memiliki
tanggung jawab berdasarkan kompetensi
dan pengalaman untuk menentukan
strategi dan target, memantau kinerja, dan
memitigasi risiko untuk mencapai target
Perseroan.
Jumlah Anggota Direksi telah
mempertimbangkan kondisi Perseroan serta
efektivitas dalam pengambilan keputusan.
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GOVERNANCE STRUCTURES
struktur-struktur tata kelola
Meetings
Garibaldi Thohir
David Tendian
Chia Ah Hoo
Julius Aslan
Siswanto Prawiroatmodjo
Corporate
Secretary
The Corporate Secretary is directly
responsible to the Board of Directors and
occupies a strategic role to ensure that
the Company is in full compliance with
capital market rules and regulations.
The Corporate Secretary must
have a thorough knowledge of capital
market rules and regulations, an ability
to maintain confidentiality and other
relevant competencies, especially with
regard to information disclosure.
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Kehadiran
Garibaldi Thohir
David Tendian
Chia Ah Hoo
Julius Aslan
Siswanto Prawiroatmodjo
Sekretaris
Perusahaan
Sekretaris Perusahaan bertanggung jawab
langsung kepada Direksi dan menempati
peran yang strategis untuk memastikan
bahwa Perusahaan mematuhi seluruh
peraturan dan ketentuan pasar modal.
Sekretaris Perusahaan harus memiliki
pengetahuan yang memadai mengenai
peraturan dan ketentuan pasar modal, dan
kemampuan untuk menjaga kerahasiaan
serta kompetensi lainnya terutama yang
terkait dengan keterbukaan informasi.
Fungsi Sekretaris Perusahaan untuk
perusahaan publik diatur di dalam
peraturan OJK no.35/POJK.04/2014.
Internal Audit
The Internal Audit Functions role is
to support the Board of Directors in
governance, risk management and control
by providing assurances in these areas,
as well as to provide advice on how to
continually improve existing business
processes.
This function has developed an
organizational structure, work standards
and practices, and communication and
quality assurance programs. Its practices
are based on the International Standards
for the Professional Practice of Internal
Auditing, and it adopts the Internal Audit
Code of Ethics issued by the Institute of
Internal Audit (IIA).
In 2015, the Internal Audit Function
performed its tasks in accordance with its
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2014
2015
Business process Proses bisnis ...................................................... 20%
162
2014
266
130
2014
181
82%
2014
84%
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GOVERNANCE STRUCTURES
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STAKEHOLDER
PARTICIPATION
Adaro is still in the process of issuing an
official Code of Conduct and an official
whistleblower mechanism. However,
employees are urged to report any cases
of fraud or violation of business ethics,
company rules and regulations, Article of
Association laws, confidential information
and others to their direct supervisor.
We conduct business in line with GCG
principles on a day-to-day basis. We have
issued a policy on gifts and gratuities
and other updated regulations based
on Adaros corporate values: Integrity,
Meritocracy, Openness, Respect and
Excellence. We expect to issue the official
Company Code of Conduct in 2016.
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PARTISIPASI PEMANGKU
KEPENTINGAN
Adaro sedang menyiapkan Kode Etik resmi
Adaro. Namun, karyawan diminta untuk
melaporkan kecurangan atau pelanggaran
terhadap etika bisnis, peraturan perusahaan,
Anggaran Dasar, informasi rahasia, dan lainlain kepada atasan langsung mereka.
Kegiatan bisnis sehari-hari dilaksanakan
sesuai dengan prinsip-prinsip GCG.
Adaro telah mengeluarkan kebijakan
gratifikasi, serta peraturan lainnya yang
telah diperbaharui berdasarkan nilai-nilai
perusahaan yaitu Integrity, Meritocracy,
Openness, Respect dan Excellence.Adaro
berencana untuk mengesahkan Kode Etik
resmi pada tahun 2016.
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GOVERNANCE STRUCTURES
struktur-struktur tata kelola
Corporate Planning
Other than the Corporate Secretary, Adaros
Corporate Planning Division supports
the Board of Directors in co-ordinating
corporate planning processes with business
units and implementing management
systems, ensuring business effectiveness,
and making the Plan, Do, Check, Act
(PDCA) model for continuous improvement
part of our corporate culture.
Investor Relations
Investor Relations (IR) reports to the
Director and Chief Financial Officer.
However, as the main liaison between the
company and the capital markets, Investor
Relations communicates regualrly with
all members of the Board of Directors and
many different parts of the company.
During the year, we maintain active
interaction and engagement with key
capital market participants, including
institutional investors, analysts, potential
investors and financial media.
In 2015, we attended 11 conferences and
had 418 meetings. Support from the Board
of Directors and the rest of the company
was evident in their participation in several
conferences and meetings in 2015.
166
Perencanaan
Perusahaan
Selain Sekretaris Perusahaan, Divisi Corporate
Planning mendukung Direksi dengan
mengkoordinasikan proses perencanaan
perusahaan dengan unit bisnis dan
mengimplementasikan sistem manajemen,
memastikan efektivitas usaha, dan membuat
model Plan, Do, Check, Act (PDCA) untuk
perbaikan secara berkelanjutan yang
merupakan bagian dari budaya korporasi.
Hubungan Investor
Investor Relations (IR) bertanggung jawab
kepada Direktur dan Chief Financial
Officer. Namun, sebagai penghubung utama
antara perusahaan dan pasar modal, IR
berkomunikasi dengan seluruh anggota Direksi
dan bagian-bagian lain dari perusahaan.
Sepanjang 2015, tim Investor Relations
berinteraksi aktif dan berhubungan erat
dengan para pelaku utama pasar modal,
termasuk investor institusi, analis, calon
investor dan media keuangan.
Pada tahun 2015, Adaro mengikuti 11
konferensi, dan menggelar sebanyak 418
pertemuan. Dukungan Direksi dan bagian
lainnya dari Perseroan tercermin pada
partisipasi mereka di beberapa konferensi dan
pertemuan di tahun 2015.
INFORMATION
DISCLOSURE
KETERBUKAAN INFORMASI
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
March Maret
CLSA Forum
September
March Maret
Public expos
November
AGMS RUPST
April
November
April
November
April
Reverse roadshow
April
Quarterly Kuartalan
EGMS RUPSLB
June Juni
Quarterly Kuartalan
June Juni
Monthly Bulanan
June Juni
July Juli
FX reports
Monthly Bulanan
August Agustus
Monthly Bulanan
September
Regular Rutin
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GOVERNANCE STRUCTURES
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168
Date | Tanggal
Keterbukaan Informasi
12 Jan
20 Jan
Change of Address/Phone/Fax/Email/Website
21 Jan
29 Jan
12 Feb
12 Feb
10 Mar
12 Mar
12 Mar
13 Mar
17 Mar
01 Apr
01 Apr
01 Apr
15 Apr
15 Apr
EGMS Postponement
20 Apr
Penundaan RUPSLB
20 Apr
23 Apr
27 Apr
27 Apr
27 Apr
27 Apr
27 Apr
27 Apr
30 Apr
05 May
06 May
07 May
11 May
EGMS Invitation
12 May
Pemanggilan RUPSLB
12 May
01 Jun
EGMS Results
05 Jun
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Disclosure
Date | Tanggal
Keterbukaan Informasi
05 Jun
10 Jun
10 Jun
22 Jun
10 Jul
14 Jul
16 Jul
22 Jul
22 Jul
22 Jul
30 Jul
07 Aug
10 Aug
10 Aug
12 Aug
31 Aug
03 Sep
10 Sep
10 Sep
11 Sep
15 Sep
07 Oct
09 Oct
12 Oct
23 Oct
29 Oct
30 Oct
05 Nov
10 Nov
10 Nov
13 Nov
24 Nov
10 Dec
11 Dec
21 Dec
22 Dec
22 Dec
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risk management
manajemen risiko
FIRST LINE
OF DEFENSE
Risk-Owners
Business Model: Determined by the Board of Directors and
approved by the Board of Commissioners mainly to address
Adaros external environment risks such as regulation
changes, industry and commodity price risks.
Annual Work Plan: Prepared by the Board of Directors and
approved by the Board of Commissioners.
Governance Structure: Determined by the Board
of Directors to ensure good governance and ease of
communication across Adaros group of companies.
Corporate Policies: Provided by the Board of Directors,
general guidelines and instructions on specific risk areas to
be adhered to by each business unit.
Five-Year/One-Year Plan and Budget: Prepared by
business units to be approved by the Board of Directors.
Management Reviews: Periodic meetings of the Board of
Directors with business units to monitor the above five-year/
one-year plan implementation status.
Periodic Risk Assessment: Performed by risk champions in
each business unit to identify, assess and mitigate key risks.
Standard Operating Procedures: Developed by each
business unit to address all risks within their area of
responsibilities, to document and enforce routine standard
procedures that minimize these risks.
Crisis Management Plan: Developed by each business unit
for readiness to address any catastrophic events that could
impact its operational resilience.
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SECOND LINE
OF DEFENSE
Support for
risk-owners
There are 19 corporate
functions (excluding
Internal Audit) in PT Adaro
Energy Tbk.
that regularly provide
co-ordination, review and
advice to business units on
specific risk areas.
THIRD LINE
OF DEFENSE
Independentparty
reviews
Internal Audit
External Audit
ISO Certification
Awards from external
parties
PERTAHANAN
LINI PERTAMA
Pemilik Risiko
Model Bisnis: Ditentukan oleh Direksi dan disetujui oleh Dewan
Komisaris terutama untuk mengantisipasi risiko eksternal seperti
perubahan peraturan, industri, dan risiko harga komoditas.
Rencana Kerja Tahunan: Disusun oleh Direksi dan disetujui
oleh Dewan Komisaris.
Struktur Tata Kelola: Ditentukan oleh Direksi untuk
memastikan tata kelola yang baik dan kemudahan komunikasi
di dalam grup Adaro.
Kebijakan Perusahaan: Dikeluarkan oleh Direksi, mencakup
petunjuk pelaksanaan umum dan instruksi untuk mengelola setiap
bidang risiko yang spesifik, yang harus ditaati setiap unit bisnis.
Rencana Kerja dan Anggaran Tahunan/Lima Tahunan: Dibuat oleh
unit bisnis untuk disetujui oleh Direksi.
Tinjauan Manajemen: Pertemuan berkala Direksi dan unit
bisnis untuk memantau status pelaksanaan rencana kerja
tahunan/lima tahunan.
Penilaian Risiko Berkala: Dilakukan oleh Ahly Risiko di setiap
unit usaha untuk melakukan identifikasi, penilaian, dan mitigasi
risiko utama.
Prosedur Operasi Standar: Dibuat oleh setiap unit bisnis untuk
mengatasi semua risiko sesuai tanggung jawab masing-masing,
untuk mendokumentasikan dan melaksanakan prosedur standar
rutin untuk meminimalisasi risiko-risiko tersebut.
Rencana Manajemen Krisis: Dibuat oleh setiap unit bisnis
untuk kesiapan dalam mengatasi peristiwa bencana yang dapat
mempengaruhi ketahanan operasional.
PERTAHANAN
LINI KEDUA
Dukungan
bagi pemilik
risiko
Terdapat 19 fungsi
korporasi (tidak termasuk
Internal Audit) di PT
Adaro Energy Tbk. yang
secara berkala melakukan
koordinasi, memberikan
ulasan dan saran untuk
unit bisnis terkait areaarea risiko spesifik.
PERTAHANAN
LINI KETIGA
Ulasan pihak
independen
Audit Internal
Audit Eksternal
Sertifikasi ISO
Penghargaan dari pihak
eksternal
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risk management
manajemen risiko
KEY RISKS
We have identified 11 key risks with
critical and high level and have
focused our efforts on mitigating these.
Mitigation plans have been formulated
directly with senior management.
We regularly monitor their progress
and status.
Below we summarize these 11 key
risks and our mitigation plans:
Commodity Price
Fluctuations in commodity prices
expose the company to lower product
margins. This risk increased to critical
level in 2015 as coal price declined
significantly.
We secure long-term sales contracts
using a mix of fixed prices and indexlinked prices. Fixed-price contracts are
set either quarterly or annually.
We have increased our coal sales
volume to the domestic market and
premium customers, we continue to
improve our operational efficiencies
to maintain low production costs, and
we have also accelerated both our
2x100MW and 2x1,000MW power plant
projects to reduce the impact of coal
price volatility.
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RISIKO-RISIKO UTAMA
Adaro telah mengidentifikasi 11 risiko utama
yang memiliki risiko tinggi dan kritikal, dan
berfokus pada tindakan yang diperlukan
untuk memitigasi risiko-risiko ini. Rencana
mitigasi diformulasikan dengan melibatkan
manajemen senior. Adaro mengawasi status
dan perkembangannya secara berkala. Berikut
adalah rangkuman 11 risiko utama dan
rencana mitigasi:
Harga Komoditas
Fluktuasi harga komoditas menyebabkan
perusahaan terpapar terhadap marjin yang lebih
rendah. Risiko ini meningkat pada level yang
kritikal di tahun 2015 karena harga batubara
mengalami penurunan secara signifikan.
Adaro telah menandatangani kontrak
jangka panjang dengan harga yang terdiri
dari harga tetap dan harga terkait indeks.
Kontrak dengan harga tetap ditetapkan secara
kuartalan atau tahunan.
Adaro telah meningkatkan jumlah
penjualan batubara untuk pasar domestik
dan pelanggan premium, terus memperbaiki
efisiensi operasional untuk menjaga biaya
produksi yang rendah, dan mempercepat
proyek ketenagalistrikannya yang
berkapasitas 2x100MW dan 2x1.000MW
untuk menurunkan dampak volatilitas harga
batubara.
We have identified 11 key risks with critical and high level and
have focused our efforts on mitigating these. Mitigation plans
have been formulated directly with senior management.
We regularly monitor their progress and status.
Adaro telah mengidentifikasi 11 risiko utama yang memiliki risiko
tinggi dan kritikal, dan berfokus pada tindakan yang diperlukan
untuk memitigasi risiko-risiko ini. Rencana mitigasi diformulasikan
dengan melibatkan manajemen senior. Adaro mengawasi status
dan perkembangannya secara berkala.
Regulation
Peraturan
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risk management
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Production Disruption
Gangguan Produksi
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risk management
manajemen risiko
176
Contractors
Kontraktor-kontraktor
Business Interruption
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Gangguan Bisnis
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risk management
manajemen risiko
Land Availability
Sales Effectiveness
Poorly performing or positioned sales
teams would threaten the Companys
capacity to effectively access customers
and grow our market share across our
coal, mining services, logistics and power
businesses.
We increased the risk level from
moderate to critical in 2015 to prioritize
the need to focus on winning power
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Ketersediaan Lahan
Efektivitas Penjualan
Kinerja yang tidak baik atau posisi tim
penjualan yang lemah dapat mengancam
kemampuan perusahaan untuk mengakses
pelanggan secara efektif dan meningkatkan
pangsa pasar bisnis batubara, jasa
pertambangan, logistik, dan ketenagalistrikan.
Adaro menaikkan tingkat risiko dari
sedang menjadi kritikal di tahun 2015 untuk
memprioritaskan pemenangan tender proyek
ketenagalistrikan dari PLN).
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our communities
masyarakat sekitar
181
12345
Build and
develop
leadership
Educate
and train
workers
Implement
management
system
Control
main
risks
Enforce
and respect
discipline
Menumbuhkan
dan membina
kepemimpinan
Mendidik
dan Melatih
Pekerja
Melaksanakan
Sistem
Manajemen
Mengendalikan
Risiko Utama
Menegakkan
dan
Menghargai
Kedisiplinan
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Occupational
Health and Safety
Performance 2015
We employ thousands of people across
Adaro, including in our subsidiaries
and contractors, and the great majority
are exposed to potentially significant
occupational health and safety risks, so we
believe that everyone at Adaro has a role
to play in encouraging occupational health
and safety.
However, we also have a fundamental
responsibility to ensure that we educate and
train all staff on how to work in a safe and
healthy manner. New workers undergo a
comprehensive safety induction class and
field orientation before obtaining a permit to
work in an Adaro project area. In addition,
we also conduct safety induction sessions for
visitors entering our operation sites.
In recent years we have successfully
improved safety performance, as reflected
in the total injuries recorded.
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Kinerja Kesehatan
dan Keselamatan
Kerja 2015
Adaro mempekerjakan ribuan orang dalam
melaksanakan kegiatan operasionalnya,
termasuk di anak-anak perusahaan dan
kontraktor, dan kesemuanya terpapar
risiko kesehatan dan keselamatan kerja.
Seluruh insan di Adaro memiliki peran
untuk menggalakkan keselamatan dan
kesehatan kerja. Namun Adaro juga
memiliki kewajiban untuk mendidik dan
melatih karyawan mengenai kesehatan dan
keselamatan kerja. Karyawan baru harus
melalui program induksi keselamatan kerja
serta orientasi lapangan menyeluruh untuk
mendapatkan ijin bekerja di area Adaro.
Selain itu Adaro juga melakukan induksi
keselamatan bagi pengunjung yang akan
memasuki area operasi.
Beberapa tahun belakangan, Adaro telah
berhasil meningkatkan kinerja keselamatan,
seperti tercermin dalam angka total
cidera yang tercatat. Penerapan inisiatif
47.2
40.6
56.2
51.5
438
392
296
0.65
2009
516
456
457
56.2
52.3
0.38
0.36
2010
2011
0.32
2012
0.16
2013
222
0.16
2014
0.12
2015
LTIFR
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Environmental
Performance 2015
Kinerja Lingkungan
Hidup 2015
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Land Reclamation
At Adaro, we have planned for land
reclamation since we began mining in the
early 1990s. A large bank of topsoil and
an extensive plant nursery are available
for supporting reclamation activities, and
disturbed lands are routinely recovered
and replanted post-mining.
The reclamation in parts of Paringin
mine has led to the return of bekantan
(proboscis) monkeys, an endangered
species of Borneo, to their original
habitat. There are at least 23 of these
monkeys now inhabitating the forest of
the previosuly mined area in Paringin.
We have undertaken a lot of different
initiatives to reclaim the mined areas
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Reklamasi Lahan
Di Adaro, reklamasi lahan telah direncanakan
sejak awal penambangan. Lokasi penampungan
tanah pucuk dan lokasi pembibitan yang luas
juga disediakan untuk mendukung kegiatan
reklamasi dan lahan-lahan yang terkena
dampak operasi ditanami kembali dengan
pohon-pohon demi menciptakan lingkungan
hijau.
Reklamasi yang dilakukan di sebagian wilayah
tambang Paringin telah berhasil mengembalikan
bekantan, satwa langka Kalimantan, pada
habitat aslinya. Setidaknya ada 23 bekantan
hidup di hutan bekas tambang Paringin.
Energy Efficiency
Efisiensi Energi
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189
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191
Community
empowerment
PROGRAMS
Education: For a better future
We run a program called Adaro
Community-Based Education (ACBE) as
well as contributing to library facilities
and a scholarship program.
As our key program, ACBE consists
of science-strengthening support for
elementary and middle-school students
and project-based education for highschool students.
The activities under each conclude
with a science Olympiad. ACBE activities
at high-school level involved 227
students and 65 teachers and generated
79 science research projects.
We believe science is an important
contribution to our nations future and
needs to be promoted and integrated
into schools culture through activities
such as science clubs, science fairs,
and science-project Olympiads. One
previous student from this program was
selected to be a finalist in the National
Science Olympiad.
We maintain the scholarship program
that we started in 2000. By the end of
2015, a total of 4,415 students from
six districts in South and Central
Kalimantan have been recipients of
scholarships from elementary school to
postgraduate levels. Scholarships are
granted both to high-achieving students
and underprivileged students.
In addition, we help enhance the
quality of younger childrens learning
with early childhood education
programs, pendidikan anak usia dini
(PAUD), in our operational areas
through a number of activities such
as mentoring for 20 PAUDs, capacity
enhancement for PAUD teachers in
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Program
pemberdayaan
masyarakat
Bidang pendidikan: Menuju
Masa Depan yang Lebih Cerah
Program pendidikan berbasis komunitas yang
disebut Adaro Community-Based Education
(ACBE), penyediaan sarana perpustakaan, dan
program beasiswa dilakukan Adaro di bidang
pendidikan.
Sebagai program unggulan, ACBE terdiri
dari penguatan sains untuk siswa SD dan SMP
serta pendidikan berbasis proyek untuk siswa
tingkat SMA. Puncak kegiatan ACBE adalah
olimpiade proyek sains. Program ACBE di
tingkat SMA melibatkan 227 siswa dan 65 guru,
dan menghasilkan 79 projek penelitian sains.
Sains diyakini akan berkontribusi terhadap
masa depan bangsa dan perlu dipromosikan
dan dijadikan budaya sekolah melalui kegiatan
seperti kelompok sains, pameran sains sekolah,
dan Olimpiade proyek sains. Salah satu siswa
dari program ini terpilih menjadi finalis
Olimpiade Sains tingkat Nasional.
Program beasiswa sudah dilakukan sejak
tahun 2000. Hingga akhir tahun 2015, total
penerima beasiswa mencapai 4.415 orang, di
tingkat SD hingga S2 dalam enam kabupaten
di Kalimantan Selatan dan Tengah. Beasiswa
diberikan kepada siswa/mahasiswa yang
berprestasi dan/atau yang berasal dari
keluarga tidak mampu.
Selain itu, Adaro juga mendukung
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193
Economic Development:
For Prosperous Communities
About 80% of households in Tabalong and
Balangan districts in South Kalimantan
make a living from rubber farming, so
we designed a program to help them
economically through model plantations.
This program provides intensive
mentoring for farmers to add to their
knowledge and skills across all activities
from planting to harvesting.
So far 187 hectares in Tabalong
and Balangan has been covered by the
program, involving 208 rubber farmers.
They are also given mentoring to help
them form and run a co-operative to sell
their products.
In another program we help develop
and mentor village-owned enterprises,
providing training for the best enterprises
in Tabalong, Balangan and East Barito
districts in entrepreneurship, how to build
revenues, on-the-job skills and how to
draw up an enterprise roadmap.
Adaro has also developed an enterprise
called the Tabalong Souvenir Center,
managed by Al Yaqin co-operative with
43 micro, small and medium-sized
enterprises as its members, 13 of which
are under our mentoring program. The
center has helped the enterprises market
their products and reach consumers
in other parts of Indonesia and even
overseas. One enterprise under our
mentoring program has even managed
to export its Pasak Bumi coffee a local
South Kalimantan product to South
Korea.
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195
Environmental Enhancement:
Ensuring Sustainability
Bidang lingkungan:
Menjamin Kelestarian
Socio-cultural Enrichment:
Preserving Local Treasures
Our socio-cultural programs help
promote and preserve local customs
and culture and work hand-in-hand
with regional government development
programs. We focus on publicizing local
culture, with one example being inviting
an anthropologist to give training on how
to write down Dayak verbal traditions
and rules in a book documenting the
tribes cultural treasure.
196
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197
our investors
investor adaro
199
shareholder information
INFORMASI PEMEGANG SAHAM
SHAREHOLDERS COMPOSITION
At the end of the 2015, the total free float
of Adaro shares was 11,297,011,810, or
35.32% of the total Adaros shares. The
total number of shareholders had increased
to 17,081 from 16,040 at the end of 2014.
There were no major movements
during 2015 from our key public
shareholders. Dimensional Fund Advisors
and Korea Electric Power Corporation
were our top foreign shareholders, while
BPJS Ketenagakerjaan and Taspen were
our top domestic shareholders.
11,139,331,000
31,985,962,000
34.83%
200
Rp 1,100
Rp 12,253,264,100,000
Rp 406,668,358,711
Rp 11,846,595,741,289
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Shareholder types
jenis Pemegang Saham
Shares Saham
(%)
16,260
75.16
15,892
18.94
Corporation
251
55.67
Pension Fund
104
0.52
10
Shares Saham
994,948,000
3.11
555,017,884
1.74
384,000,000
1.20
0.02
Vanguard
364,118,594
1.14
0.00
322,219,700
1.01
852
24.84
Retail
121
0.09
310,546,899
0.97
Corporation
731
24.75
202,361,271
0.63
187,669,798
0.59
17,112
100.00
177,507,300
0.55
10
171,409,000
0.54
11
169,393,972
0.53
12
GSCO
161,893,573
0.51
13
132,067,162
0.41
14
113,574,500
0.36
Domestic | DOMESTIK
Retail
Foundation
Co-operative
Foreign | ASING
TOTAL
Key Shareholders
Pemegang Saham Utama
Shares Saham
16,469,694,942
51.49
14,045,425,500
43.91
1,560,274,770
4.88
209,419,470
0.65
13,737,000
0.04
640,838,202
2.00
15
102,218,600
0.32
2,211,159,094
6.91
16
Wisdomtree
100,356,000
0.31
1,051,738,544
3.29
17
0.30
724,420,430
2.26
Ir. Subianto
435,000,120
1.36
96,790,200
directors
18
0.30
8.28
96,000,000
2,008,096,154
1,976,632,654
6.18
19
78,468,736
0.25
Chia Ah Hoo
13,713,500
0.04
Julius Aslan
17,000,000
0,05
20
78,409,500
0.25
750,000
0,00
20,688,950,190
64.68
Corporate
Trinugraha Thohir
Persada Capital Investama
Sandiaga S. Uno
commissioners
Edwin Soeryadjaya
Garibaldi Thohir
Siswanto Prawiroatmodjo
TOTAL
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201
shareholder information
INFORMASI PEMEGANG SAHAM
202
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
KINERJA ADRO
Sentimen negatif terus menekan penambang
Indonesia selama tahun 2015. Pemintaan yang
lebih rendah dari Cina dan harga komoditas
yang lemah membuat harga saham dari
banyak perusahaan pertambangan menurun
+20%
1,025
1,000
800
-20%
600
-40%
400
Q1
200
FEB
JAN
Q2
APR
MAR
Q3
MAY
JUN
JUL
Q2
AUG
Q4
SEP
OCT
NOV
DEC
2014
(Rp)
515
-60%
2015
Q3
Q4
Q1
Q2
Q3
Q4
Open
1,060
985
1,165
1,160
1,040
960
755
530
Highest
1,060
1,325
1,385
1,160
1,040
980
760
700
Lowest
880
955
1,095
940
935
760
474
463
Close
980
1,175
1,175
1,040
950
760
535
515
2015
ADRO
2015
Open
Buka
2015
Close
Tutup
2015
+/-
1,040
515
-50%
JCI
5,242
4,593
-12%
DJIA
17,823
17,425
-2%
S&P 500
2,059
2,043
-0.77%
FTSE 100
6,566
6,242
-5%
NIKKEI
17,325
19,033
10%
1,373
811
-41%
JAKMINE
(Rp)
Share price
Harga saham
Market cap.
Kap. pasar
Share price
Harga saham
Market cap.
Kap. pasar
Bloomberg
Mining
198
191
-3.5%
Open
1,060
33,905 trillion
1,040
33,265 trillion
Highest
1,385
44,301 trillion
1,040
33,265 trillion
Bloomberg
Coal
264
128
-51.5%
Lowest
880
28,148 trillion
463
15,161 trillion
Close
1,040
33,265 trillion
515
16,473 trillion
Euromoney
Gl. Mining
Total Rtn
629
377
-40%
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203
shareholder information
INFORMASI PEMEGANG SAHAM
ADRO PERFORMANCE
Negative sentiment continued to
depress Indonesian miners during 2015.
Lower demand from China and weak
commodity prices saw the stock price of
many mining companies retreat sharply.
The Jakarta Mining Index (JAKMINE)
was the worst performer of the nine subindices that make up the JCI in 2015,
ending the year at 811 points, down 41%
from 1,369 at the end of 2014.
ADRO performance was broadly in
line with JAKMINE, showing a fall of
50% year on year. After opening 2015 at
Rp1,040, it closed the year at Rp515.
Among specific investor concerns
were Adaros plans to develop coalfired power plants: this was not due to
perceived negligence or poor strategy, but
frustration at delays in land acquisition
of our Central Java power plant project.
More instrumental in our share price
movement was the poor coal-price
outlook.
DIVIDEND PAYMENT
Notwithstanding unfavorable market
conditions, Adaro is still committed
to pay a cash dividend every year to
its shareholders. According to Adaros
Articles of Association, if the company
books a net profit, then Adaro may
distribute dividends to its shareholders
upon the recommendation of the Board of
Directors after obtaining approval from
the AGMS.
Adaro will declare dividends with
respect to: 1) The operating income,
cash flow, capital adequacy and the
financial condition of Adaro and its
subsidiaries with regard to reaching
optimum growth in the future; 2) The
required fulfillment of reserve funds; 3)
Adaro and its subsidiaries obligations
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PEMBAYARAN DIVIDEN
Meskipun ditengah kondisi pasar yang
kurang baik, Adaro tetap berkomitmen
untuk membayar dividen tunai setiap tahun
kepada para pemegang saham. Berdasarkan
Anggaran Dasar Adaro, apabila perusahaan
membukukan laba bersih, maka perusahaan
dapat membagikan dividen kepada para
pemegang saham atas rekomendasi dari
Direksi setelah mendapat persetujuan dari
Rapat Umum Pemegang Saham.
Faktor-faktor yang dipertimbangkan
Adaro untuk mengumumkan dividen
meliputi: 1) Laba operasional, arus kas,
kecukupan modal dan kondisi keuangan
Adaro dan anak-anak perusahaannya yang
terkait dengan pencapaian pertumbuhan
optimum di masa depan; 2) Pemenuhan
persyaratan dana cadangan; 3) Kewajiban
Adaro dan anak-anak perusahaan
berdasarkan kesepakatan dengan pihak
ketiga (termasuk kreditur); dan 4)
2015
2014
2013
2012
2012
Interim
Final
Interim
Final
Interim
180.1
178.2
220.5
231.2
183.7
0.00110
0.00142
0.00094
0.00110
0.00125
35.2
45.4
30.1
35.2
40.0
Total dividends for year (US$m) Total dividen untuk tahun tersebut (AS$ juta)
75.5
75.2
42.4%
32.5%
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205
our finances
kinerja keuangan
207
208
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209
210
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211
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
As restated (Note 3) *
As restated (Note 3) *
212
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
ILITAS
LIABILITIES
LIABILITIES AND EQUITY
ILITAS JANGKALIABILITAS
PENDEK
CURRENT LIABILITIES
LIABILITIES
g usaha
15
196,419
351,145
326,987
Trade payables
LIABILITAS JANGKA
CURRENT LIABILITIES
g dividen
28 PENDEK35,185
30,067
39,983
Dividends payable
Utang
usaha
326,987
Trade payables
n yang masih harus
dibayar
18
28,380 15
24,867196,419
42,987351,145
Accrued expenses
dividen
28
35,185
30,067
39,983
itas imbalan kerjaUtang
jangka
Short-term
employee benefit Dividends payable
Beban yang masih harus dibayar 1,577 18
42,987 liabilities
Accrued expenses
ndek
2,020 28,3801,849 24,867
Liabilitas imbalan34c
kerja jangka 13,069
Short-term employee benefit
g pajak
47,744
37,468
Taxes payable
pendek
1,849
liabilities
g royalti
16
43,372
44,786 1,577
117,022 2,020
Royalties payable
Utang pajak
34c
13,069
47,744
37,468 of long-term
Taxes payable
an lancar atas pinjaman
Current maturity
Utang royalti
16
43,372
44,786
117,022borrowings:
Royalties payable
gka panjang:
Bagian lancar atas21pinjaman
maturity of long-term
Utang sewa pembiayaan
29,307
32,249
32,289
Finance lease payables Current
jangka panjang:22
borrowings:
Utang bank
93,574
160,522
155,577
Bank loans 32,289
Finance
man dari pihak ketiga- Utang sewa19pembiayaan
- 21
15,541 29,307
- 32,249 Loans
from a third
partylease payables - Utang bank20
umen keuangan derivatif
8,147 22
61,864 93,574
-160,522
Derivative155,577
financial instruments Bank loans Pinjaman dari pihak ketiga
15,541
Loans from a third party
g lain-lain
5,443 19
3,790
19,517
Other
liabilities
Instrumen keuangan derivatif
20
8,147
61,864
Derivative financial instruments
liabilitas jangkaUtang
pendek
454,473
774,595 5,443
773,679 3,790 Total
current liabilities
lain-lain
19,517
Other liabilities
ILITAS JANGKATotal
PANJANG
NON-CURRENT
liabilitas jangka pendek
454,473
774,595
773,679 LIABILITIES
Total current liabilities
man dari pihak ketiga
19
15,541
Loans from a third party
LIABILITAS
NON-CURRENT LIABILITIES
man jangka panjang
setelah JANGKA PANJANG
Pinjaman
19
15,541
from a third party
urangi bagian yang
akan dari pihak ketiga
Long-term
borrowings,
net Loans
of
Pinjaman
uh tempo dalam satu
tahun:jangka panjang setelah
current maturities:
dikurangi bagian
borrowings, net of
Utang sewa pembiayaan
21yang akan 45,443
74,322
47,511
Finance lease payables Long-term
jatuh tempo dalam
current maturities:
Utang bank
22 satu tahun:
1,383,481
1,613,437
1,195,541
Bank loans - Utang sewa pembiayaan
47,511 Senior
Finance
or Notes
- 21
- 45,443
789,870 74,322
Noteslease payables 1,383,481
1,613,437
1,195,541
itas pajak tangguhan - Utang bank
34e
582,305 22 575,888
633,685
Deferred tax liabilities Bank loans Senior Notes
- Post-employment
789,870
Senior Notes
benefits
Liabilitas
633,685 liabilities Deferred tax liabilities
itas imbalan pasca
kerja pajak tangguhan
23
51,34434e 51,012582,305
37,641575,888
Post-employment benefits
si reklamasi dan penutupan
Provision for mine reclamation
Liabilitas imbalan 24
pasca kerja 72,999 23
37,641and closure
liabilities
mbang
65,138 51,344
40,355 51,012
Provisi reklamasi dan penutupan
Provision for mine reclamation
liabilitas jangka panjang
2,151,113 24 2,379,797 72,999
2,744,603 65,138
Total non-current
liabilities
tambang
40,355
and closure
TAS
TOTAL LIABILITAS
2,151,113
2,379,797
3,154,392
3,518,282
2,605,586
3,154,392
2,744,603
Total non-current liabilities
TOTAL LIABILITIES
3,518,282
as yang diatribusikan
Equity attributable to
EKUITAS
EQUITY
pada pemilik entitas induk
owners of the parent entity
al saham - modalEkuitas
dasar yang diatribusikan
Share capital - authorisedEquity attributable to
kepada pemilik entitas induk
owners of the parent entity
000.000.000 lembar;
80,000,000,000 shares;
Modalpenuh
saham - modal dasar
Share capital - authorised
empatkan dan disetor
issued and fully paid
80.000.000.000
lembar;
shares;
985.962.000 lembar
dengan
31,985,962,000 shares 80,000,000,000
at
ditempatkan
dan
ai nominal Rp100 per
saham
25disetor penuh
342,940
342,940
342,940
par value of Rp100 per share issued and fully paid
31.985.962.000
lembar dengan
31,985,962,000
shares at
bahan modal disetor,
neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital,
net
nilai nominal Rp100
342,940
value of Rp100 per share
o laba
27 per saham
1,387,009 25 1,310,883342,940
1,199,987342,940
Retainedpar
earnings
Tambahan modal 2i
disetor, neto (18,555)26 (40,707)
1,154,494
1,154,494 Other
1,154,494
Additional
paid-in capital, net
komprehensif lain
(10,256)
comprehensive
loss
Saldo laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
ekuitas yang diatribusikan
Total equity
attributable
to comprehensive loss
Rugi komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Total ekuitas yang diatribusikan
Total equity attributable to
ntingan non-pengendali
487,155
491,862
490,470
interests
kepada pemilik29entitas induk
2,865,888
2,767,610Non-controlling
2,687,165
owners of the parent entity
ekuitas
3,353,043 29 3,259,472487,155
3,177,635491,862
Kepentingan non-pengendali
AL LIABILITAS DAN
Total ekuitas
UITAS
TOTAL LIABILITAS DAN
ajikan kembali (Catatan EKUITAS
3)
5,958,629
LIABILITIES AND
3,353,043
3,259,472 TOTAL
3,177,635
Total equity
6,413,864
6,695,917
EQUITY
TOTAL LIABILITIES AND
As restated (Note 3) *
5,958,629
6,413,864
6,695,917
EQUITY
* Disajikan
kembali (Catatan
3) merupakan
As restated (Note 3) *
atatan atas laporan keuangan
konsolidasian
terlampir
The accompanying notes to the consolidated financial statements form an
agian yang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidated financial statements.
secara
keseluruhan.
Catatan
atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
213
S DAN EKUITAS
Pendapatan usaha
30
2,684,476
31
(2,141,176)
196,419
351,145
35,185
30,067
28,380 32 24,867
33
1,577
2,020
13,069
47,744
43,372
44,786
543,300
326,987
39,983
(133,010)
42,987
(78,409)
1,849
331,881
37,468
117,022
(60,762)
11,859
32,289
155,577
(3,005)
(51,908)
19,517
279,973
773,679
(128,970)
151,003
Laba usaha
k
34c
lti
16
Biaya keuangan
car atas pinjaman
anjang: Pendapatan keuangan
Bagian atas rugi neto
ng sewa pembiayaan
21 entitas asosiasi
29,307
32,249
ng bank
22
93,574 12 160,522
dan ventura bersama
dari pihak ketiga
19
15,541
keuangan derivatif
20
8,147
61,864
lain
5,443
3,790
Laba sebelum pajak penghasilan
litas jangka pendek
454,473
774,595
Beban
pajak
penghasilan
34d
S JANGKA PANJANG
dari pihak ketiga
19
15,541
Labasetelah
tahun berjalan
angka panjang
i bagian yang akan
mpo dalam Penghasilan
satu tahun: komprehensif lain
tahun berjalan:21
ng sewa pembiayaan
45,443
74,322
ng bank
22
1,383,481
1,613,437
Pos-pos yang akan direklasifikasi
es
ke laba rugi: 34e
ajak tangguhan
582,305
575,888
Selisih
mbalan pasca
kerjakurs karena23penjabaran 51,344
amasi dan penutupan
laporan keuangan
24
72,999
Bagian atas penghasilan
komprehensif
lainnya dari entitas asosiasi dan
litas jangka panjang
2,151,113
ventura bersama
51,012
65,138
2,379,797
ABILITAS
2,605,586
3,154,392
Bagian efektif dari pergerakan
instrumen lindung nilai
dalam rangka lindung nilai arus kas
20
ang diatribusikan
Pajak penghasilan terkait pos ini
34d
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor
penuh
Pos-pos
yang tidak akan direklasifikasi
62.000 lembar
ke dengan
laba rugi:
minal Rp100 per saham
25
342,940
342,940
modal disetor, neto
26
1,154,494
1,154,494
Pengukuran kembali liabilitas imbalan
27
1,387,009
1,310,883
rehensif lain pasca kerja
2i
(18,555)
(40,707)
Pajak penghasilan terkait pos ini
34d
tas yang diatribusikan
pemilik entitas induk
2,865,888
2,767,610
an non-pengendali
29komprehensif
487,155
Total penghasilan
lain tahun berjalan, setelah
tas
3,353,043
pajak
ABILITAS DAN
Total penghasilan komprehensif
S
5,958,629
tahun berjalan
embali (Catatan 3)
* Disajikan kembali (Catatan 3)
491,862
47,511
1,195,541
789,870
633,685
37,641
(7,018)
40,355
2,744,603 3,518,282
50,761
(22,843)
20,900
342,940
1,154,494
1,199,987
6,460
(10,256)
(1,966)
4,494
2,687,165
490,470
3,259,472
3,177,635
25,394
6,413,864
6,695,917
176,397
LIABILITIES
3,325,444AND EQUITY
Revenue
(2,605,707)LIABILITIES
Cost of revenue
CURRENT LIABILITIES
719,737
Gross profit
Trade payables
Dividends payable
(163,192)
Accrued expenses Operating expenses
(66,713)
Short-term
employee benefit Other expenses, net
liabilities
489,832
Taxes payable Operating income
Royalties payable
Finance costs
Current(189,717)
maturity of long-term
25,260borrowings:
Finance income
Share
Finance lease payables
- in net loss of associates
Bank loans (3,736)
and joint ventures
Loans from a third party
Derivative
financial instruments
(168,193)
Other liabilities
321,639
Profit before income tax
Total current liabilities
(138,395)LIABILITIESIncome tax expenses
NON-CURRENT
Loans from a third party
183,244
Profit for the year
Long-term borrowings, net of
Other comprehensive income
current maturities:
for the year:
Finance lease payables Bank loans ItemsNotes
that may be subsequently
Senior
Deferred taxreclassified
liabilities to profit or loss:
Exchange difference due to
Post-employment benefits
liabilities financial statements
Provision for
mine reclamation
(4,082)
translation
and closure
Share of other comprehensive
income of associates
Total non-current
(310) liabilities and joint ventures
Effective portion of movement
TOTAL LIABILITIES
on hedging instruments
designated as cash flows
EQUITY
(52,044)
hedges
Equity
attributable
23,419
Incometo
tax relating to this item
owners of the parent entity
Share
capital - authorised
(33,017)
80,000,000,000 shares;
issued and fully
Itemspaid
that will not be reclassified
31,985,962,000 shares at
to profit or loss:
par value of Rp100 per share Remeasurements of
Additional paid-in capital, net
post-employment benefit
Retained earnings
(2,800)
obligations
Other comprehensive
loss
978
Income tax relating to this item
Total equity attributable to
owners of (1,822)
the parent entity
Non-controlling interests
Total other comprehensive
income for the year,
Total equity
(34,839)
net of tax
TOTAL LIABILITIES AND
Total comprehensive income
EQUITY
148,405
for the year
As restated (Note 3) *
As restated (Note 3) *
214
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
152,440
(1,437)
326,987
39,983
151,003
42,987
1,849
37,468
117,022
178,883
(2,486)
32,289
155,577
176,397
19,517
773,679
0.00477
0.00444
-
23
51,344
51,012
37,641
24
72,999
65,138
40,355
2,151,113
2,379,797
2,744,603
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
AL LIABILITAS
47,511
1,195,541
789,870
633,685
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ekuitas
AL LIABILITAS DAN
UITAS
As restated (Note 3) *
EQUITY
25
26
27
2i
ntingan non-pengendali
29
342,940
1,154,494
1,387,009
(18,555)
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
215
POSISI KEUANGAN
DASIAN
BER 2015, 31 DESEMBER 2014 DAN
I 2014
n dalam ribuan Dolar AS,
ai nominal dan data saham)
Catatan/
Notes
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2015, 31 DECEMBER 2014 AND
1 JANUARY 2014
(Expressed in thousands of US Dollars,
except for par value and share data)
31
Desember/
December
2015
31
Desember/
December
2014*
1
Januari/
January
2014*
S DAN EKUITAS
LIABILITIES
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
15
28
18
196,419
35,185
28,380
351,145
30,067
24,867
326,987
39,983
42,987
34c
16
1,577
13,069
43,372
2,020
47,744
44,786
1,849
37,468
117,022
29,307
93,574
8,147
5,443
32,249
160,522
15,541
61,864
3,790
32,289
155,577
19,517
CURRENT LIABILITIES
Trade payables
Dividends payable
Accrued expenses
Short-term employee benefit
liabilities
Taxes payable
Royalties payable
Current maturity of long-term
borrowings:
Finance lease payables Bank loans Loans from a third party
Derivative financial instruments
Other liabilities
454,473
774,595
773,679
15,541
NON-CURRENT LIABILITIES
Loans from a third party
21
22
19
20
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
19
34e
45,443
1,383,481
582,305
74,322
1,613,437
575,888
47,511
1,195,541
789,870
633,685
23
51,344
51,012
37,641
24
72,999
65,138
40,355
2,151,113
2,379,797
2,744,603
ABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
21
22
EQUITY
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
342,940
1,154,494
1,387,009
(18,555)
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
rehensif lain
25
26
27
2i
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
216
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
31
3131 Desember/December
1
Desember/ Desember/
2015 Januari/ 2014
Catatan/
December
December
January
Arus kas dari aktivitas
Cash flows from operating activities
Notes operasi
2015
2014*
2014*
Penerimaan dari pelanggan
2,776,552
3,342,921
Receipts from customers
ILITAS DAN EKUITAS
LIABILITIES AND EQUITYPayments to suppliers
Pembayaran kepada pemasok
(1,713,618)
(1,988,783)
Pembayaran kepada karyawan
(129,645)
(131,744)
Payments to employees
ILITAS
LIABILITIES
Penerimaan pendapatan bunga
11,391
25,260
Receipts of finance income
Pembayaran
(234,959)
(396,338)
ILITAS JANGKA
PENDEK royalti
CURRENT LIABILITIESPayments of royalties
Pembayaran pajak15penghasilan196,419
badan
Payments
of corporate income taxes
g usaha
351,145
326,987
Trade
payables
g dividen
28
30,067
dan pajak penghasilan
final 35,185
(207,055)39,983
(182,635) Dividends payable
and final income taxes
n yang masih harus
dibayar restitusi
18 pajak penghasilan
28,380
24,86750,95042,987
Penerimaan
88,726 Accrued expenses
Receipts of income tax refunds
itas imbalan kerja
jangka
Short-term Payments
employee benefit
Pembayaran
beban bunga dan keuangan
(45,427)
(164,298)
of interest and finance costs
ndek
1,577
2,020 3,405 1,849
liabilities
Penerimaan/(pembayaran) lain-lain,
neto
(1,003)
Other receipts/(payments), net
g pajak
34c
13,069
47,744
37,468
Taxes payable
g royalti
16 diperoleh43,372
44,786
117,022
Royalties payable
Arus kas bersih yang
dari
Net cash flows provided
an lancar atas pinjaman
Current maturity of long-term
aktivitas operasi
511,594
592,106
from operating activities
gka panjang:
borrowings:
Utang sewa pembiayaan
21
29,307
32,249
32,289
Finance lease Cash
payables
- from investing activities
Arus kas dari aktivitas
investasi
flows
Utang bank Pembelian aset tetap
22
93,574
160,522(69,978)
155,577
(55,226) Bank loans - Purchase of fixed assets
man dari pihak ketiga
15,541
Loans from a third
party for addition of mining
Pembayaran atas 19
penambahan propertiPayment
umen keuangan derivatif
8,147
61,864(31,175)
Derivative
pertambangan 20
(48,054)financial instruments
properties
g lain-lain
5,443
3,790
19,517
Other liabilities
Pemberian pinjaman ke pihak ketiga
(20,000)
Loan given to a third party
Hasil
penjualan aset tetap
5,086
Proceeds
from disposal of fixed assets
liabilitas jangka
pendek
454,473
774,595 2,712
773,679
Total current
liabilities
Pembayaran atas penambahan aset
Payment for addition of exploration and
ILITAS JANGKA PANJANG
NON-CURRENT
LIABILITIES evaluation assets
eksplorasi dan evaluasi
(8)
(102)
man dari pihak ketiga
19
15,541
Loans from
a thirdfrom
partythe sale of investment
Hasil penjualan investasi
Proceeds
man jangka panjang
setelah
pada
entitas asosiasi
25,130
in an associate
urangi bagian yang
akan
Long-term borrowings, net ofPurchase of additional
Penambahan
kepemilikan
uh tempo dalam satu tahun:
current maturities:
pada entitas asosiasi
-47,511
(9,750)
Utang sewa pembiayaan
21
45,443
74,322
Finance
lease payables - interest in associates
kembali
Utang bank Penerimaan pembayaran
22
1,383,481
1,613,437
1,195,541
Bank loans - Receipt from repayment
pinjaman ke pihak ketiga
16,670
of loan to a third party
or Notes
789,870
Senior Notes
Penerimaan pembayaran
kembali
Receipt from repayment
itas pajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
pinjaman ke pihak berelasi
40,233
of loan to a related party
Post-employment benefits
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
si reklamasi danArus
penutupan
Provision for mine reclamation
kas bersih yang digunakan
Net cash flows used in
mbang
24 investasi72,999
65,138
and closure investing activities
untuk dari aktivitas
(118,449)40,355
(26,013)
AL LIABILITAS DAN
UITAS
5,958,629
2,379,797
2,744,603
(625,250)
3,154,392
3,518,282
320,000
(75,487)
(31,821)
(6,874)
(2,221)
342,940
342,940
1,154,494 (1,160)
1,154,494
1,310,883
1,199,987
(40,707)
(10,256)
2,767,610
2,687,165
491,862
490,470
(422,813)
3,259,472
3,177,635
6,413,864
6,695,917
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
217
31
3131 Desember/December
1
Desember/ Desember/
2015 Januari/ 2014
Catatan/
December
December
January
Notes bersih2015
2014*
2014*
(Penurunan)/kenaikan
kas dan
Net (decrease)/increase in cash and
setara
kas
(29,668)
69,772
S DAN EKUITAS
LIABILITIES AND EQUITYcash equivalents
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
19
LIABILITIES
Cash and cash equivalents at
680,904
the beginning of the year
CURRENT LIABILITIES
Trade payables
Effect ofpayable
exchange rate changes on
Dividends
(5,428) Accruedcash
and cash equivalents
expenses
Short-term employee benefit
liabilities
Cash and
cash equivalents at the end
Taxes payable
745,248
of the year (Note 5)
Royalties payable
Current maturity of long-term
borrowings:
Refer tolease
Notepayables
38 for presentation
of the Groups
Finance
non-cash transactions.
Bank loans Loans from a third party
Derivative financial instruments
Other liabilities
454,473
774,595
773,679
15,541
NON-CURRENT LIABILITIES
Loans from a third party
34e
45,443
1,383,481
582,305
74,322
1,613,437
575,888
47,511
1,195,541
789,870
633,685
23
51,344
51,012
37,641
24
72,999
65,138
40,355
2,151,113
2,379,797
2,744,603
ABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
21
22
EQUITY
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
342,940
1,154,494
1,387,009
(18,555)
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
rehensif lain
25
26
27
2i
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
218
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
AL LIABILITAS DAN
UITAS
TOTAL
LIABILITIES
AND
Perusahaan
mulai
beroperasi
secara
The Company
commenced
its commercial
6,413,864
6,695,917
EQUITY
komersial pada 5,958,629
bulan Juli 2005.
Perusahaan
operations in July
2005. The Companys head
berdomisili di Jakarta dan berlokasi di Gedung
office isAs in
Jakarta
and
is located at the
ajikan kembali (Catatan 3)
restated
(Note 3)
*
Menara Karya, lantai 23, Jl. H.R. Rasuna Said
Menara Karya Building, 23rd floor, Jl. H.R.
Blok terlampir
X-5, Kav.
1-2, Jakarta Selatan.
Said Block
atatan atas laporan keuangan konsolidasian
merupakan
The accompanying notes to the consolidated Rasuna
financial statements
form an X-5, Kav. 1-2, South
agian yang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidated financial
statements.
Jakarta.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
219
: Garibaldi
Thohir
:
2,379,797
2,744,603
Total non-current
liabilities President Director
: Christian Ariano Rachmat
:
Vice President Director
3,154,392
3,518,282
TOTAL
LIABILITIES
: Sandiaga
Salahuddin Uno
:
Directors
David Tendian
EQUITY
Chia Ah Hoo
ang diatribusikan
Equity attributable to
M. Syah Indra Aman
pemilik entitas induk
owners of the parent entity
Julius Aslan
am - modal dasar
Siswanto Prawiroatmodjo Share capital - authorised
00.000 lembar;
80,000,000,000 shares;
kan dan disetor penuh
issued and fully paid
Susunan
Komite
Audit
Perusahaan
pada
The composition
of atthe Companys Audit
62.000 lembar dengan
31,985,962,000
shares
2015 dan342,940
2014 adalah342,940
Committee
31 December 2015 and
minal Rp100 per saham tanggal
25 31 Desember
342,940
par value
of Rp100asperatshare
sebagai
2014 was
as follows:
modal disetor, neto
26 berikut: 1,154,494
1,154,494
1,154,494
Additional
paid-in
capital, net
27
1,387,009
1,310,883
1,199,987
Retained earnings
rehensif lain
(18,555)
(40,707)
(10,256)
Other comprehensive
loss
Ketua2i
: Ir. Palgunadi
Tatit Setyawan
:
Chairman
Anggota
: Prof. Dr. Ir. Irwandy Arif, M.Sc
:
Members
tas yang diatribusikan
Total equity attributable to
Mamat
Mamun,
S.E.
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
an non-pengendali
tas
ABILITAS DAN
S
487,155 2015,
491,862
Pada29
tanggal 31 Desember
Perusahaan490,470
dan entitas anak memiliki 7.847 karyawan
3,353,043
3,259,472
3,177,635
tetap (31 Desember 2014: 7.345 karyawan
tetap) (tidak diaudit).
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
As restated (Note 3) *
220
Non-controlling
interests
As at 31 December
2015, the Company and
its subsidiaries had 7,847 permanent
Total equity
employees (31 December 2014: 7,345
permanent
employees)
(unaudited).
TOTAL
LIABILITIES
AND
EQUITY
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
In these consolidated
Pada laporan keuangan konsolidasian ini,
LIABILITIESfinancial statements,
Perusahaan dan entitas anak secara
the Company and its subsidiaries are
ILITAS JANGKA PENDEK keseluruhan dirujuk sebagai Grup.
CURRENT
LIABILITIES
collectively referred
to as the Group.
g usaha
15
196,419
351,145
326,987
Trade payables
g dividen
28
35,185
30,067
39,983
Dividends payable
2015
dan 2014,42,987
As atAccrued
31 December
n yang masih harus dibayar Pada18tanggal 31 Desember
28,380
24,867
expenses2015 and 2014, the
struktur Grup adalah sebagai berikut:
structure
of the Group
was as follows:
itas imbalan kerja jangka
Short-term
employee
benefit
ndek
1,577
2,020
1,849
liabilities
Mulai beroperasi
Total aset (dalam ribuan
g pajak
34c
13,069
47,744
37,468
Taxes payable
Kegiatan
komersial/
Persentase
Dolar AS, sebelum eliminasi)/
g royalti
16
43,372
44,786
117,022
Royalties
usaha/
Commencement
kepemilikan
efektif/payable
Total assets
Business
Kedudukan/
of commercial Current
Effective
percentage
of
(in thousands of US Dollars,
an lancar atas pinjaman
maturity
of long-term
activity
Domicile
operations
ownership
before elimination)
gka panjang:
borrowings:
2015
2014
2015
2014
Utang sewa pembiayaan
29,307
32,249
32,289
Finance lease payables Entitas21
anak melalui kepemilikan
langsung/Directly
owned subsidiaries
Utang bank
22
93,574
160,522
155,577
Bank loans PT Alam Tri Abadi
Perdagangan
Indonesia
2007
100%
100%
6,800,071
man dari pihak ketiga
19
15,541
Loans
from a third
party 6,365,841
dan jasa/
(ATA) a)
umen keuangan derivatif
20
8,147
61,864
Derivative
financial
instruments
Trading and
services
g lain-lain
5,443
3,790
19,517
Other liabilities
ILITAS
PT Saptaindra
Sejati (SIS)
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
PT Adaro
Indonesia
(Adaro)
1992
PT Dianlia
21
Setyamukti
22
(Dianlia)
PT Jasapower
34e
Indonesia
(JPI) a)
23
PT Biscayne
Investments
24
(Biscayne)
PT Indonesia Bulk
Terminal (IBT)
ekuitas
AL LIABILITAS DAN
UITAS
15,541
Pertambangan/
Mining
Indonesia
Investasi/
Indonesia
45,443
74,322
Investment 1,613,437
1,383,481
Jasa
Indonesia
582,305
575,888
pertambangan/
Mining services
51,344
Investasi/
Investment
72,999
47,511 1,195,541
789,870
633,685 -
51,012
37,641
65,138
40,355
Indonesia
Jasa pengelolaan
Indonesia
2,151,113
2,379,797
terminal/
Terminal handling
2,605,586
3,154,392
services
2,744,6031997
3,518,282
Jasa/Services
Indonesia
2006
Arindo Holdings
(Mauritius) Ltd.
(Arindo
Holdings) a)
Investasi/
Investment
Mauritius
Vindoor
Investments
(Mauritius) Ltd.
25 a)
(Vindoor")
Investasi/
Investment
Mauritius
(Coaltrade)
(Viscaya)
29
100%
100%
100%
100%
EQUITY
342,940
342,940
342,940
1,154,494
1,154,494
1,154,494
Perdagangan
Singapura/
1,387,009
1,310,883
1,199,9872001
batubara/
Singapore
(18,555)
(40,707)
(10,256)
Coal trading
Equity
100% attributable
100% to
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
100% and fully100%
issued
paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
100%
100%
Retained earnings
Other comprehensive loss
Investasi/
Indonesia
2,865,888
2,767,610
Investment
2,687,165 -
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
438,831
559,574
2,334,512
2,615,232
43,472
37,821
271,772
271,697
116
127
87,706
92,641
51,202
49,414
412,606
420,548
52,739
360,365
52,621
88,459
302,759
269,150
TOTAL LIABILITIES
PT Adaro Persada
Mandiri (APM) a)
26
Coaltrade Services
27
International
Pte 2i
Ltd.
100%
Total100%
current liabilities
NON-CURRENT LIABILITIES
Loans from a third party
19
ntingan non-pengendali
773,6792002
Mining services
AL LIABILITAS
TAS
Jasa
Indonesia
454,473
pertambangan/ 774,595
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
221
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
Kegiatan
usaha/
Business
activity
196,419
Netherlands
B.V. (OMN) c)
19
PT Maritim Barito
Perkasa
(MBP)
21
22
PT Harapan
Bahtera
Internusa
34e
(HBI)
23
PT Maritim Indonesia
(Marindo)c)
24
PT Adaro Power
(Adaro Power) a)
PT Makmur
Sejahtera
Wisesa
(MSW)
ABILITAS
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
Investment
Netherlands
454,473
774,595
Investasi/
Investment
Indonesia
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
15,541
Investasi/
2004
Indonesia
listrik/Trading
and power
plant services
47,511
1,195,541
2004
789,870
633,685
-
2013
3,518,282
Jasa/Services
Indonesia
2013
PT Rehabilitasi
Lingkungan
Indonesia (RLI)
Jasa/Services
Indonesia
25
342,940
2013
1,154,494
1,199,987
(10,256)
Pertambangan/
Mining
2,865,888
2,767,610
2,687,165
PT Bukit Enim
29(BEE)
Energi
Pertambangan/
487,155
Mining
2i
an non-pengendali
tas
ABILITAS DAN
S
PT Adaro Mining
Technologies
(AMT) a)
services
10,239
100%
100%
183,894
180,562
100%
100%
162,676
168,662
3,031
2,457
947
1,070
2,689
2,792
TOTAL LIABILITIES
100% attributable
100% to
Equity
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
100%
issued
and fully100%
paid
31,985,962,000 shares at
par value of Rp100 per share
85%
Additional85%
paid-in capital,
net
Retained earnings
Other comprehensive loss
Total equity
75% attributable
75% to
owners of the parent entity
42,049
39,668
Indonesia
491,862
490,470-
61%
61%
Non-controlling
interests
566
703
Jasa/Services 3,259,472
Indonesia
3,353,043
3,177,635-
Total100%
equity
36,162
37,451
5,958,629
6,695,917
Indonesia
6,413,864
embali (Catatan 3)
100%
222
9,520
EQUITY
PT Puradika
Bongkar Muat
Makmur
(PBMM)
PT Indonesia Multi
26
Purpose
27 (IMPT)
Terminal
320,942
Perdagangan dan
54
287,934
2,744,603
pembangkitan 3,154,392
2,605,586
100%
2,379,797
Indonesia
3,132
100%
40,355
72,999
7,041
421,181
65,138
Indonesia
32
419,587
37,641
Investasi/
Investment
33
100%
51,012
barging
41,109
100%
NON-CURRENT LIABILITIES
Loans from a third party
Long-term borrowings, net of
current maturities:
Finance lease payables Bank loans100%
100%
Senior Notes
Deferred tax liabilities
Post-employment benefits
liabilities
72%
Provision for mine
reclamation
and closure
51,344
39,384
45,443
74,322
1,383,481
Pengelolaan dan 1,613,437
Indonesia
pengangkutan
batubara/Coal
582,305
575,888
handling and
Investment
2,151,113
773,679
342,940
342,940
Jasa pengelolaan Indonesia
1,154,494
1,154,494
terminal/
1,387,009
1,310,883
Terminal
handling
(18,555)
(40,707)
rehensif lain
Domicile
15
351,145
28
35,185
30,067
39,983
Dividends payable
28,380
24,867
42,987
Accrued expenses
Entitas 18
anak melalui kepemilikan
tidak langsung/Indirectly
owned subsidiaries
(lanjutan/continued)
Short-term employee benefit
PT Sarana Daya
Jasa/Services
Indonesia
2009
51%
51%
1,577
2,020
1,849
liabilities
Mandiri (SDM)
34c
13,069
47,744
37,468
Taxes payable
Coronado Holdings
Investasi/
Singapura/
86%
86%
16
43,372
44,786
117,022Royalties payable
Pte Ltd.
Investment
Singapore
Current maturity of long-term
(Coronado) d)
borrowings:
Orchard Maritime
Pengelolaan dan
Singapura/
2006
95%
21 Pte
29,307
32,249
32,289
Finance lease
payables 95%
Logistics
pengangkutan
Singapore
93,574
155,577
Bank loans Ltd. 22
(OML) a)
batubara/Coal 160,522
handling-and
19
15,541
Loans from a third party
barging
20
8,147
61,864
Derivative financial instruments
Orchard Maritime
Investasi/
Belanda/
- Other liabilities
95%
5,443
3,790
19,517-
PT Adaro Logistics
PANJANG (AL) a)
S JANGKA
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
Kedudukan/
Mulai beroperasi
komersial/
Commencement
of commercial
operations
326,987
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
ILITAS
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
Kegiatan
usaha/
Business
activity
196,419
Sejahtera (BKS)
PT Telen Eco
Coal (TEC)
AL LIABILITAS DAN
UITAS
Mining
454,473
774,595
Pertambangan/
Mining
Indonesia
19Murau
PT Bumi
Coal (BMC)
15,541
Pertambangan/
Mining
Indonesia -
PT Birawa Pandu
Selaras (BPS)
Pertambangan/
Mining
Indonesia
21
PT Tri Panuntun
22 (TPP)
Persada
PT Wahau Tutung
34e
Investindo
(WTI)
23
24Kutai
PT Bhakti
Transportindo
(BKT)
PT Bukit Bara
Alampersada
(BBA) a)
45,443
74,322
Pertambangan/
Indonesia
1,383,481
1,613,437
Mining
Perdagangan dan Indonesia
582,305
575,888
jasa konstruksi/
Trading and
773,679
--
47,511 1,195,541
789,870
633,685 -
construction
51,344
51,012
37,641
72,999
Transportasi/
Transportation
65,138
Indonesia
40,355 -
services
2,151,113
Investasi/
Investment
2,605,586
2,379,797
Indonesia
3,154,392
2,744,603
3,518,282
Jasa/Services
Indonesia
PT Wahau Sumber
Alam (WSA)
Jasa/Services
Indonesia
PT Etam Sukses
Sejahtera (ESS)b)
Jasa/Services
Indonesia
Jasa/Services
Indonesia
PT Murau Selo
Sejahtera
25 (MSS) b)
26 Guna
PT Sumber
Alam
27Lestari
(SGAL) b)
2i
(AML)
29
PT Paramitha Cipta
Sarana (PCS)
PT Semesta
Centramas (SCM)
PT Laskar Semesta
Alam (LSA)
a)
342,940
342,940
1,154,494
Jasa/Services 1,154,494
Indonesia
1,387,009
1,310,883
(18,555)
(40,707)
Jasa/Services
2,865,888
Peternakan/
Farming
487,155
Pertambangan/
Mining
3,353,043
Pertambangan/
Mining
5,958,629
Pertambangan/
Mining
342,940
1,154,494 1,199,987
(10,256)
Indonesia
2,767,610
Indonesia
2,687,165 -
491,862
490,470
3,259,472
3,177,635
Indonesia
Indonesia
6,413,864
Indonesia
2014
6,695,917
1,764
2,738
65,437
59,248
13,145
13,138
5,438
5,438
8,033
8,010
11,733
11,713
4,116
4,070
526
453
446
392
9,226
8,019
174
136
6,230
5,233
64
73
338
723
75%
38,301
39,495
75%
75%
34,225
51,225
75%
75%
2,524
799
10%
NON-CURRENT LIABILITIES
Loans10%
from a third10%
party
Long-term borrowings,
net
9%
9% of
current maturities:
Finance lease9%payables - 9%
Bank loans Senior Notes
10%
10%
Deferred
tax liabilities
Post-employment benefits
liabilities
Provision for mine reclamation
6% and closure
6%
Total non-current liabilities
PT Bhakti Kumala
Sakti (BKI)
Domicile
15
351,145
28
35,185
30,067
39,983
Dividends payable
28,380
24,867owned subsidiaries
42,987(lanjutan/continued)
Accrued expenses
Entitas18
anak melalui kepemilikan
tidak langsung/Indirectly
Short-term
employee 100%
benefit
PT Adaro
Jasa/Services
Indonesia
2007
100%
1,577
2,020
1,849
liabilities
Eksplorasi
Indonesia
34c
13,069
47,744
37,468
Taxes payable
(AEI)
16
43,372
44,786
117,022
Royalties payable
PT Bhakti Energi
Investasi/
Indonesia
10%
10%
Current maturity
of long-term
Persada (BEP) a)
Investment
borrowings:
21 Multi
29,307
32,249
32,289 - Finance lease
PT Persada
Pertambangan/
Indonesia
10%payables -10%
Bara
Mining
22(PMB)
93,574
160,522
155,577
Bank loans 19 Bumi
15,541
-Loans9%
from a third 9%
party
PT Khazana
Pertambangan/
Indonesia
20 (KBK)
8,147
61,864
Derivative financial instruments
Kaliman
Mining
5,443
3,790
19,517 Other liabilities
PT Bumi Kaliman
Pertambangan/
Indonesia
9%
9%
PT Sarana Rekreasi
Mandiri (SRM)
ntingan non-pengendali
Kedudukan/
Mulai beroperasi
komersial/
Commencement
of commercial
operations
326,987
10%
10%
TOTAL LIABILITIES
10%
EQUITY
10%
Equity attributable to
10%parent entity
10%
owners of the
Share capital - authorised
10%
80,000,000,000
shares;
issued and fully paid
10%
31,985,962,000
shares at
par value of Rp100 per share
Additional 10%
paid-in capital,- net
Retained earnings
Other comprehensive loss
100%
100%
Total equity
diakuisisi
tahunmerupakan
2015/acquired in 2015 The accompanying notes to the consolidated financial statements form an
atatan atas laporan keuangan konsolidasian
terlampir
c)
dilikuidasi tahun
2015/liquidated in 2015
agian yang tidak terpisahkan dari laporan
keuangan
konsolidasian
integral part of these consolidated financial statements.
d)
dalam proses likuidasi/in liquidation process
secara keseluruhan.
b)
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
223
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
224
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
225
On 11 AugustLIABILITIES
2015, IBT and Pelindo III signed
Pada tanggal 11 Agustus 2015, IBT dan
a certain Minutes of Meeting in which it is
Pelindo III menandatangani suatu Berita
S JANGKA PENDEK Acara Rapat dimana pada dasarnya
CURRENT
LIABILITIES
agreed
in principle
the parties intention to
ha
15
196,419
351,145
326,987
Trade payables
amend
the
scope
of its cooperation to become
disepakati
keinginan
dari
para
pihak
untuk
den
28
35,185
30,067
39,983
Dividends payable
a joint venture.
ruang lingkup
menjadi 42,987
g masih harus dibayar mengubah
18
28,380 kerjasama
24,867
Accrued However,
expenses each party must first
obtain employee
the
approval
respective
usaha patungan. Namun demikian, masingmbalan kerja jangka
Short-term
benefit from
shareholders liabilities
in order to conclude this
masing pihak harus mendapatkan
persetujuan 1,849
1,577
2,020
k
34c dahulu 13,069
Taxes
terlebih
dari para 47,744
pemegang 37,468
arrangement.
Thepayable
realisation of this plan will
lti
16
44,786
117,022
replace Royalties
the payable
prevailing
Cooperation
sahamnya
untuk 43,372
dapat merealisasikan
car atas pinjaman
Current
maturity of long-term
Agreement.
rencana ini. Apabila rencana tersebut
anjang:
borrowings:
terealisasi,
maka
akan
menggantikan
ng sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payables Perjanjian
yang berlaku
saat ini. 155,577
ng bank
22 Kerjasama
93,574
160,522
Bank loans dari pihak ketiga
19
15,541
Loans from a third party
e.
Perjanjian
Kerjasama
Alur Barito
Barito
Channel
Cooperation Agreement
keuangan derivatif
20
8,147
61,864
- e.Derivative
financial
instruments
lain
5,443
3,790
19,517
Other liabilities
Pada tanggal 28 Agustus 2007, PT Ambang
On 28 August 2007, PT Ambang Barito
litas jangka pendek
454,473
774,595
773,679
Total current liabilities
Barito
Nusapersada
(Ambapers)
Nusapersada (Ambapers) appointed SDM
as a partnership
winner to execute the
S JANGKA PANJANG menetapkan SDM sebagai pemenang mitra
NON-CURRENT
LIABILITIES
dari pihak ketiga
15,541
Loans from
kerja 19
sama untuk melaksanakan
pengerukan
dredging
of a third
the party
Barito Channel, which
angka panjang setelah Alur Barito, termasuk pengerukan mulut
includes river-mouth dredging, maintenance
i bagian yang akan
Long-term
borrowings,
net ofthe channel dredging
sungai, perawatan, dan pembiayaan proyek
dredging
and financing
mpo dalam satu tahun: pengerukan alur tersebut. Pada tanggal
current
maturities:
project.
On 25
March 2008, SDM entered into
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables 25 Maret
SDM mengadakan
Perjanjian
a Cooperation
Agreement
with Ambapers to
ng bank
22 2008, 1,383,481
1,613,437
1,195,541
Bank loans
Kerjasama
dengan -Ambapers - untuk789,870
execute thisSenior
appointment.
es
Notes The term of the
melaksanakan
penunjukan
agreement
15liabilities
years commencing on the
ajak tangguhan
34e
582,305 tersebut.
575,888Jangka633,685
Deferredistax
Post-employment
benefits
waktu perjanjian ini adalah 15 tahun sejak
date on which the
channel utilisation service
mbalan pasca kerja
23 pengenaan
51,344
liabilities
tanggal
imbalan 51,012
(fee) jasa 37,641
fee is charged
by Ambapers. Afterwards,
amasi dan penutupan penggunaan alur oleh Ambapers. Selanjutnya,
Provision
mine
SDMfor
will
be reclamation
given the first right to consider
72,999
65,138 untuk 40,355
closure
SDM24 diberi
hak
pertama
extension orand
refusal
to extend for the next five
perpanjangan
years,
with a guarantee
litas jangka panjang mempertimbangkan
2,151,113
2,379,797 atau
2,744,603
Total
non-current
liabilities from Ambapers that
menolak perpanjangan kerjasama untuk lima
the terms and conditions offered to third
ABILITAS
2,605,586
3,518,282
TOTAL
LIABILITIES
tahun berikutnya,
dengan 3,154,392
jaminan dari
parties
will not
be easier to satisfy or more
Ambapers bahwa syarat dan ketentuan yang
beneficial than those offered to SDM.
EQUITY
ditawarkan kepada pihak ketiga tidak akan
lebih ringan atau lebih menguntungkan
ang diatribusikan
Equity attributable to
pemilik entitas induk daripada syarat yang ditawarkan kepada
owners of the parent entity
am - modal dasar
Share capital - authorised
SDM.
00.000 lembar;
80,000,000,000 shares;
kan dan disetor penuh Ambapers mengenakan pungutan jasa alur
issued and
fully paid
Ambapers
charges
a channel fee for every
62.000 lembar dengan
31,985,962,000 shares at
untuk
setiap
kapal
yang
melalui
Alur
Barito
ship
that
passes
through the Barito Channel
minal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
berdasarkan
peraturan
yang 1,154,494
ditetapkan oleh
in accordance
with thenet
regulations set by the
modal disetor, neto
26
1,154,494
1,154,494
Additional
paid-in capital,
pemerintah
daerah.
local Retained
government.
from
27
1,387,009 Pendapatan
1,310,883 dari
1,199,987
earnings Revenue
rehensif lain
2i
(40,707)antara(10,256)
Other
comprehensive
loss fees is distributed to
pengelolaan
alur (18,555)
ini akan dibagi
management
of channel
pemerintah daerah, Ambapers, dan SDM
the local government, Ambapers and SDM in
tas yang diatribusikan
Total equity attributable to
berdasarkan
proporsi
yang
telah
ditetapkan,
theofdetermined
on the fifth day of
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners
the parentproportions
entity
setiap tanggal lima bulan berikutnya.
the following month.
an non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
As restated (Note 3) *
226
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
454,473
4
No. 540.1/K.289/
HK/V/2011
19
5
10
11
IUPOPNON-CURRENT
PMB
20
Kabupaten Kutai Timur, Provinsi
LIABILITIES
Kalimantan Timur/East Kutai
Loans from a third party
Regency, East Kalimantan
Bupati Kutai
Timur/Regent of
East Kutai
Province
IUPOP
East Kutai
2,379,797
2,744,603
2,605,58611 Juni/June
3,154,392Bupati 3,518,282
No. 540.1/K.545/HK/VI/
Kutai
IUPOP
2013
2013
Timur/Regent of
East Kutai
LIABILITIES
20
Kabupaten Kutai Timur, Provinsi
Kalimantan Timur/East Kutai
Equity attributable to
No. 540.1/K.546/HK/VI/
11 Juni/June
Bupati Kutai
IUPOP
BPSthe parent20entityKabupaten Kutai Timur, Provinsi
owners of
2013
2013
Timur/Regent of
Kalimantan Timur/East Kutai
Share capital - authorised
East Kutai
Regency, East Kalimantan
80,000,000,000 shares;Province
issued and fully paid
shares
atKabupaten Balangan, Provinsi
No. 0466 K/30/
12 Februari/
Kementerian
IUPOP 31,985,962,000
PCS
20
sampai
25MEM/2015*
342,940February342,940Energi dan342,940
par value of Rp100 per
shareKalimantan Selatan/Balangan
Regency, South Kalimantan
26
1,154,4942015 1,154,494Sumber
1,154,494
Additional paid-in dengan/
capital,
net
Daya Mineral
until
Province
27
1,387,009
1,310,883(KESDM)/
1,199,987
Retained2029
earnings
Ministry of Energy
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
and Mineral
Total equity attributable to
2,865,88810 Februari/
2,767,610KESDM/MoEMR
2,687,165 IUPOP
owners of
the parent20entityKabupaten Balangan, Provinsi
SCM
29
ekuitas
Bupati Kutai
Timur/Regent of
- Kutai
East
Resources
(MoEMR)
ntingan non-pengendali
AL LIABILITAS DAN
UITAS
21 Mei/May
2010
2,151,113
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
10 Mei/May
2011
15,541
773,679
Long-term
of
TEC borrowings,
28 netKabupaten
Kutai Timur, Provinsi
current maturities:Kalimantan Timur/East Kutai
Regency, East Kalimantan
21
45,443
74,322
47,511
Finance lease payables - Province
22
1,383,481
1,613,437
1,195,541
Bank loans 789,870
Senior Notes
No. 540.1/K.665/
6 Agustus/
Bupati Kutai
IUPOP
KBK
20
Kabupaten Kutai Timur, Provinsi
34e
582,305August 2012
575,888Timur/Regent
633,685
Deferred tax liabilities
HK/VIII/2012
of
Kalimantan Timur/East Kutai
East Kutai
Regency, East Kalimantan
Post-employment benefits
23
51,344
51,012
37,641
liabilitiesProvince
Provision for mine reclamation
540.1/K.666/ 72,9996 Agustus/ 65,138
Bupati Kutai40,355 IUPOP
BKS
20
Kabupaten Kutai Timur, Provinsi
24No.
and closure
HK/VIII/2012
August 2012
Timur/Regent of
Kalimantan Timur/East Kutai
No. 540.1/K.490/
HK/V/2010
AL LIABILITAS
East Kutai
774,595
February
487,1552015
3,353,043
12
491,862
490,470
3,259,472
3,177,635
24 Februari/
KESDM/MoEMR
IUPOP
February
2015
5,958,629
6,413,864
6,695,917
sampai
Kalimantan Selatan/Balangan
Non-controlling
interests
dengan/
Regency, South Kalimantan
until
2029
Province
Total equity
LSA
20
IUPOP: Izin Usaha Pertambangan Operasi dan Produksi/Operation and Production Mining Business Permit
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
227
S DAN EKUITAS
Berikut ini adalah kebijakan akuntansi penting yang
diterapkan dalam penyusunan laporan keuangan
S
konsolidasian Grup. Kebijakan ini telah diaplikasikan
S JANGKA PENDEK
secara konsisten terhadap semua tahun yang
ha
15
196,419
351,145
326,987
disajikan, kecuali
lain.
den
28 dinyatakan
35,185
30,067
39,983
g masih harus dibayar
18
28,380
24,867
42,987
a.
Dasar penyusunan laporan keuangan
mbalan kerja jangka
1,577
2,020
1,849
konsolidasian
k
34c
13,069
47,744
37,468
lti
16 keuangan 43,372
Laporan
konsolidasian44,786
Grup telah117,022
car atas pinjaman
disusun berdasarkan Standar Akuntansi
anjang:
di Indonesia
dan Keputusan
ng sewa pembiayaan Keuangan
21
29,307
32,249 Ketua 32,289
Bapepam-LK
No.
ng bank
22
93,574 KEP-347/BL/2012
160,522
155,577
tertanggal
25 Juni 2012- tentang
Penyajian
dari pihak ketiga
19
15,541
dan 20Pengungkapan8,147
Laporan61,864
Keuangan
keuangan derivatif
lain
5,443
19,517
Emiten atau Perusahaan
Publik. 3,790
454,473
774,595
773,679
The consolidated
financial statements have
S JANGKA PANJANG Laporan keuangan konsolidasian telah
NON-CURRENT
LIABILITIES
dari pihak ketiga
19 berdasarkan
15,541
Loansprepared
from a third
party the historical cost
been
under
disusun
konsep harga perolehan,
angka panjang setelah kecuali untuk instrumen derivatif tertentu yang
convention, except for certain derivative
i bagian yang akan
Long-term
borrowings,
instruments
which net
areof recognised at fair
diakui berdasarkan nilai wajar, serta
mpo dalam satu tahun:
current maturities:
value,
and
using
the
menggunakan
dasar
akrual
kecuali
untuk
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables - accrual basis except for
the consolidated
of cash flows.
laporan
konsolidasian.
ng bank
22 arus kas1,383,481
1,613,437
1,195,541
Bank loansstatements
es
789,870
Senior Notes
TheDeferred
preparation
of consolidated financial
Penyusunan
laporan
keuangan575,888
konsolidasian633,685
ajak tangguhan
34e
582,305
tax liabilities
Post-employment
benefits
statements in conformity
with Indonesian
berdasarkan Standar Akuntansi Keuangan di
mbalan pasca kerja
23
51,344
51,012
liabilitiesStandards requires the
Financial Accounting
Indonesia
memerlukan
penggunaan
estimasi 37,641
amasi dan penutupan akuntansi penting tertentu. Penyusunan
Provision
forcertain
mine reclamation
use of
critical accounting estimates. It
24 keuangan72,999
65,138
40,355
and management
closure
also requires
to exercise its
laporan
juga mengharuskan
judgement
in the
process of applying the
membuat2,379,797
pertimbangan
litas jangka panjang manajemen untuk
2,151,113
2,744,603
Total
non-current
liabilities
Groups accounting policies. The areas
dalam proses penerapan kebijakan akuntansi
ABILITAS
3,154,392tingkat
3,518,282
TOTAL
involving
a LIABILITIES
higher degree of judgement or
Grup. Area-area2,605,586
yang memerlukan
complexity, or areas where assumptions and
pertimbangan yang lebih tinggi atau kompleks,
EQUITY
estimates are significant to the consolidated
atau area dimana asumsi dan estimasi yang
financial
aretodisclosed in Note 4.
berdampak signifikan terhadap laporan
ang diatribusikan
Equitystatements
attributable
pemilik entitas induk keuangan konsolidasian diungkapkan dalam
owners of the parent entity
am - modal dasar
Share capital - authorised
Catatan 4.
00.000 lembar;
80,000,000,000 shares;
kan dan disetor penuh
issued and fully paid
b.
Perubahan
pada
standar
akuntansi
b. 31,985,962,000
Changes to shares
the statements
of financial
62.000 lembar dengan
at
dan 342,940
interpretasi342,940
pernyataan342,940
accounting
minal Rp100 per saham keuangan
25
par value
of Rp100 standards
per share and interpretations
standar
keuangan1,154,494
of statements
of net
financial accounting
modal disetor, neto
26 akuntansi
1,154,494
1,154,494
Additional
paid-in capital,
standards
27
1,387,009
1,310,883
1,199,987
Retained earnings
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
Grup melakukan penerapan Pernyataan
The Group adopted new/revised Statements
tas yang diatribusikan
Total equity attributable to
Standar
Akuntansi
Keuangan
(PSAK)
dan
of of
Financial
Accounting
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners
the parent
entity Standards (SFAS)
Interpretasi Standar Akuntansi Keuangan
and Interpretations of Statements of Financial
an non-pengendali (ISAK)
29 baru/revisi487,155
491,862
Non-controlling
interests (ISFAS) that are
yang berlaku
efektif pada490,470
Accounting Standards
tahun 2015. Perubahan kebijakan akuntansi
effective in 2015. Changes to the Groups
tas
3,353,043
3,259,472
3,177,635
Total equity
Grup telah dibuat seperti yang disyaratkan,
accounting policies have been made as
sesuai
dengan
ketentuan
transisi
dalam
required,
in
accordance
ABILITAS DAN
TOTAL LIABILITIES
AND with the transitional
S
5,958,629
6,413,864
6,695,917
EQUITY
masing-masing standar
dan interpretasi.
provisions in the
respective standards and
interpretations.
embali (Catatan 3)
As restated (Note 3) *
228
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/11CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
Perubahan
pada
standar
akuntansi
keuangan dan interpretasi pernyataan
standar akuntansi keuangan (lanjutan)
15
196,419
351,145
326,987
28
35,185
30,067
39,983
Penerapan
dari standar
18
28,380 akuntansi
24,867berikut42,987
oleh Grup, yang berlaku efektif 1 Januari
2015, menyebabkan
perubahan2,020
signifikan 1,849
1,577
34c
47,744
37,468
terhadap
laporan 13,069
keuangan konsolidasian
16
43,372
44,786
117,022
Grup:
PSAK
No. 1 29,307
(revisi 2013),
Penyajian32,289
21
32,249
Laporan
Keuangan
mengenai
22
93,574
160,522
155,577
penghasilan
komprehensif
19
15,541 lain.
20
8,147 utama
61,864adalah
Perubahan
yang
5,443Grup 3,790 untuk19,517
persyaratan
mengelompokkan
hal-hal yang
disajikan
454,473
774,595
773,679
sebagai penghasilan komprehensif lain
berdasarkan apakah hal-hal tersebut
19
15,541 direklasifikasi
berpotensi
untuk
ke
laporan
laba
rugi
selanjutnya
(penyesuaian reklasifikasi).
21
45,443
74,322
47,511
PSAK
No. 1,383,481
24 (revisi 2013),
Imbalan
22
1,613,437
1,195,541
Kerja. Standar ini- mengatur -semua
789,870
34e
582,305
575,888 dari
633,685
keuntungan/(kerugian)
aktuarial
kewajiban imbalan pasca kerja harus
23
diakui
secara51,344
langsung 51,012
di dalam37,641
penghasilan
komprehensif
lain
24
72,999
65,138
40,355
sedangkan biaya jasa lalu diakui pada
laba rugi. Standar
ini juga2,379,797
mengharuskan
2,151,113
2,744,603
Grup mengganti biaya bunga dan hasil
2,605,586dari 3,154,392
3,518,282
yang diharapkan
aset program
dengan jumlah bunga neto yang dihitung
dengan menggunakan tingkat diskonto
terhadap liabilitas/(aset) neto atas
manfaat pasti. Dampak perubahan
standar yang direvisi tersebut terhadap
laporan keuangan konsolidasian disajikan
pada Catatan 3. Revisi standar ini juga
mensyaratkan
pengungkapan
yang lebih
25
342,940
342,940
342,940
ekstensif.
Pengungkapan
tersebut telah
26
1,154,494
1,154,494
1,154,494
27
1,387,009
1,199,987
diterapkan
di
Catatan 23.1,310,883
2i
(18,555)
(40,707)
(10,256)
PSAK No. 46 (revisi 2014), Pajak
Penghasilan.
Standar 2,767,610
ini mengatur
2,865,888
2,687,165
mengenai pajak final yang sudah tidak
29
487,155
491,862 pajak
490,470
memenuhi
kriteria
sebagai
penghasilan.
Dampak
perubahan
standar
3,353,043
3,259,472
3,177,635
yang direvisi tersebut terhadap laporan
keuangan konsolidasian disajikan pada
6,413,864
6,695,917
Catatan 3. 5,958,629
b.
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
229
S DAN EKUITASb.
Perubahan
pada
standar
akuntansi
keuangan dan interpretasi pernyataan
standar akuntansi keuangan (lanjutan)
S JANGKA PENDEK
ha
15
196,419
351,145
326,987
den
28
35,185 akuntansi
30,067berikut 39,983
Penerapan
dari standar
g masih harus dibayar oleh 18
28,380 efektif24,867
Grup, yang berlaku
1 Januari 42,987
mbalan kerja jangka
2015, menyebabkan perubahan signifikan
1,577
2,020
1,849
terhadap
keuangan konsolidasian
k
34c laporan 13,069
47,744
37,468
Grup:16
(lanjutan)
lti
43,372
44,786
117,022
car atas pinjaman
PSAK
No.
67,
Pengungkapan
anjang:
Kepentingan
Dalam Entitas
ng sewa pembiayaan
21
29,307
32,249 Lain. 32,289
Standar
ini mengatur
pengungkapan
ng bank
22
93,574
160,522
155,577
dari pihak ketiga
19
seluruh
bentuk kepemilikan
di15,541
entitas lain,
keuangan derivatif
20
8,147 bersama,
61,864entitas
termasuk
pengaturan
lain
5,443
asosiasi, entitas
terstruktur3,790
dan off 19,517
balance sheet454,473
vehicles lainnya.
Dampak773,679
litas jangka pendek
774,595
standar yang baru tersebut di atas
terhadap
laporan
keuangan
S JANGKA PANJANG
konsolidasian
disajikan
dari pihak ketiga
19
15,541 pada Catatan
- 12.
angka panjang setelah
i bagian yang akan
PSAK No. 68 Pengukuran Nilai Wajar.
mpo dalam satu tahun:
Standar ini bertujuan untuk meningkatkan
ng sewa pembiayaan
21
74,322
47,511
konsistensi
dan45,443
mengurangi kompleksitas
ng bank
22
1,383,481definisi
1,613,437
1,195,541
dengan
memberikan
yang tepat
es
789,870
atas
dan sumber575,888
tunggal atas633,685
ajak tangguhan
34e nilai wajar
582,305
pengukuran nilai wajar dan syarat
pengungkapan.
Dampak standar
mbalan pasca kerja
23
51,344
51,012 yang 37,641
baru tersebut di atas terhadap laporan
amasi dan penutupan
keuangan
konsolidasian
disajikan
24
72,999
65,138 pada 40,355
Catatan 43.
litas jangka panjang
2,151,113
2,379,797
2,744,603
Penerapan dari standar dan interpretasi baru
ABILITAS
2,605,586
3,154,392
3,518,282
atau revisi, yang
relevan dengan
operasi
Grup, namun tidak menimbulkan dampak
yang material terhadap laporan keuangan
ang diatribusikan
konsolidasian adalah:
pemilik entitas induk
am - modal dasar
- PSAK No. 4 (revisi 2013), Laporan
00.000 lembar;
Keuangan Tersendiri
kan dan disetor penuh - PSAK No. 15 (revisi 2013), Investasi Pada
62.000 lembar dengan
Entitas Asosiasi dan Ventura Bersama
minal Rp100 per saham
25
342,940
342,940
342,940
PSAK
(revisi 2014),
Penurunan
modal disetor, neto
26 No. 481,154,494
1,154,494
1,154,494
Nilai
27 Aset
1,387,009
1,310,883
1,199,987
- PSAK
(revisi 2014),
Instrumen(10,256)
rehensif lain
2i No. 50 (18,555)
(40,707)
Keuangan: Penyajian
tas yang diatribusikan - PSAK No. 55 (revisi 2014), Instrumen
pemilik entitas induk
2,865,888dan 2,767,610
Keuangan: Pengakuan
Pengukuran 2,687,165
LIABILITIES
Changes toAND
theEQUITY
statements of financial
accounting LIABILITIES
standards and interpretations
of statements of financial accounting
CURRENT
LIABILITIES
standards
(continued)
Trade payables
Dividends
payable
The following
standards
have been adopted by
Accrued
expenses
the Group
for the
first time for the financial
Short-term
employee
benefit
year beginning
on or
after 1 January 2015 and
liabilities
have a material
impact on the Groups
Taxes payable
consolidated
financial
statements: (continued)
Royalties
payable
Current maturity of long-term
SFAS No.
67, Disclosures of Interest in
borrowings:
Other
Entities.
Finance lease
payables
- This standard includes
theBank
disclosure
loans -requirements for all forms
Loans
from a third
of interests
in party
other entities, including
Derivative joint
financial instruments
arrangements,
associates,
Otherentities
liabilities
structured
and other off balance
sheet
vehicles.
The impact of the above
Total
current
liabilities
new standard on the consolidated
financialLIABILITIES
statements is presented in Note
NON-CURRENT
12. from a third party
Loans
b.
Long-term
borrowings,
net ofValue Measurement.
SFAS
No. 68, Fair
current standard
maturities: aims
This
to
improve
Finance lease
payablesand
- reduces complexity by
consistency
Bank
loans
providing a precise definition of fair value
Senior Notes
and a tax
single
source of fair value
Deferred
liabilities
measurement
disclosure
Post-employment benefitsand
requirements.
The
impact
of
the
above
liabilities
standard
on the consolidated
Provision new
for mine
reclamation
financial
statements
and
closure is presented in Note
43.
Total non-current liabilities
The adoption of the new or revised standards
TOTAL LIABILITIES
and interpretations,
which are relevant to the
Groups operation,
but did not result in a
EQUITY
material effect on the consolidated financial
Equity attributable
to
statements
are as follows:
owners of the parent entity
capital
-Share
SFAS
No. - authorised
4 (revised 2013), Separate
80,000,000,000
shares;
Financial Statements
issuedNo.
and15fully
paid 2013), Investment in
- SFAS
(revised
31,985,962,000
shares
Associates and
JointatVentures
par value of Rp100 per share
- SFASpaid-in
No. 48capital,
(revised
Additional
net2014), Impairment of
Assets
Retained earnings
-Other
SFAS
No. 50 (revised
comprehensive
loss 2014), Financial
Instruments: Presentation
Total
equityNo.
attributable
to 2014), Financial
- SFAS
55 (revised
ownersInstruments:
of the parent entityRecognition
and
Measurement
an non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
- PSAK No. 60 (revisi 2014), Instrumen
- SFAS No. 60 (revised 2014), Financial
Keuangan:
Pengungkapan
Instruments:
Disclosures
tas
3,353,043
3,259,472
3,177,635
Total
equity
- PSAK No. 65, Laporan Keuangan
- SFAS No. 65, Consolidated Financial
ABILITAS DAN
TOTAL
LIABILITIES AND
Konsolidasian
Statements
S
6,695,917
- PSAK No. 66,5,958,629
Pengaturan 6,413,864
Bersama
- SFAS No. 66,EQUITY
Joint Arrangements
- ISAK No. 26 (revisi 2014), Penilaian Ulang
- ISFAS As restated
No. (Note
263) * (revised
2014),
embali (Catatan 3)
Derivatif Melekat
Reassessment of Embedded Derivatives
- ISAK
No.merupakan
15 (revisi 2015),
Batas Atas
- financial
ISFASstatements
No. 15 form
(revised
2015), The Limit of
atas laporan keuangan konsolidasian
terlampir
The accompanying
notes to the consolidated
an
Pasti
a Defined
Benefit Asset
ang tidak terpisahkan dari laporan Imbalan
keuangan konsolidasian
integral part of these consolidated financial
statements.
secara keseluruhan.
230
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/13CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
Perubahan
pada
standar
akuntansi
keuangan dan interpretasi pernyataan
standar akuntansi keuangan (lanjutan)
15
196,419
351,145
326,987
28
35,185
30,067
39,983
Berikut
standar,42,987
18 ini adalah
28,380beberapa
24,867
amandemen, dan penyesuaian atas PSAK
1,577
2,020
yang telah diterbitkan
oleh Dewan
Standar 1,849
34c
13,069 Ikatan
47,744
Akuntansi
Keuangan
Akuntan37,468
16
43,372
44,786
117,022
Indonesia
(DSAK-IAI)
yang tidak
diwajibkan
untuk periode pelaporan 31 Desember 2015
dan 21
tidak diterapkan
lebih awal oleh
Grup:
29,307
32,249
32,289
22
93,574
160,522
155,577
(i) Amandemen
yang diterbitkan
di tahun
19
15,541
20
8,147
61,864
2015
5,443
3,790
19,517
- Amandemen
PSAK No.774,595
1, Penyajian
liabilitas jangka pendek
454,473
773,679
Laporan Keuangan - Prakarsa
ILITAS JANGKA PANJANG
Pengungkapan
man dari pihak ketiga
19
15,541
- Amandemen
PSAK No. 15, Investasi
man jangka panjang setelah
pada Entitas Asosiasi dan Ventura
urangi bagian yang akan
Bersama
Entitas
Investasi:
uh tempo dalam satu tahun:
Pengecualian
Utang sewa pembiayaan
21 Penerapan 45,443
74,322
47,511
Utang bank
22 Konsolidasi
1,383,481
1,613,437
1,195,541
or Notes
- No. 4, Laporan
789,870
- Amandemen PSAK
itas pajak tangguhan
34e Keuangan582,305
633,685
Tersendiri575,888
- Metode
Ekuitas dalam Laporan Keuangan
itas imbalan pasca kerja
23 Tersendiri 51,344
51,012
37,641
si reklamasi dan penutupan
Amandemen
PSAK
No.
16,
Aset
mbang
24
72,999
65,138
40,355
Tetap - Klarifikasi Metode yang
liabilitas jangka panjang
2,379,797 dan
2,744,603
Diterima2,151,113
untuk Penyusutan
Amortisasi
AL LIABILITAS
2,605,586
3,518,282
- Amandemen
PSAK 3,154,392
No. 19, Aset
Takberwujud
Klarifikasi
Metode
TAS
yang Diterima untuk Penyusutan dan
as yang diatribusikan
Amortisasi
pada pemilik entitas induk
- Amandemen PSAK No. 24, Imbalan
al saham - modal dasar
Kerja - Program Imbalan Pasti: Iuran
000.000.000 lembar;
Pekerja
empatkan dan disetor penuh
- Amandemen PSAK No. 65, Laporan
985.962.000 lembar dengan
Konsolidasian
- Entitas
ai nominal Rp100 per saham
25 Keuangan342,940
342,940
342,940
bahan modal disetor, neto
26 Investasi:
1,154,494
1,154,494
Penerapan1,154,494
Pengecualian
o laba
27 Konsolidasi
1,387,009
1,310,883
1,199,987
komprehensif lain
(18,555)
-2i Amandemen
PSAK (40,707)
No.
66,(10,256)
Pengaturan Bersama: Akuntansi
ekuitas yang diatribusikan
Akuisisi 2,865,888
Kepentingan
pada pemilik entitas induk
2,767,610 dalam
2,687,165
Operasi Bersama
ntingan non-pengendali
487,155PSAK 491,862
490,470
-29 Amandemen
No.
67,
ekuitas
AL LIABILITAS DAN
UITAS
Pengungkapan
3,353,043Kepentingan
3,259,472 dalam
3,177,635
Entitas Lain - Entitas Investasi:
Penerapan
Pengecualian
5,958,629
6,413,864
6,695,917
Konsolidasi
PSAK No. 69, Agrikultur
b.
Non-controlling
interests to SFAS No. 67,
- The amendments
Disclosure
of Interests in Other
Total equity
Entities - Investment Entities: Applying
TOTAL LIABILITIES
AND Exception
the Consolidation
EQUITY
-
SFAS
No. (Note
69, Agriculture
As restated
3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
231
S DAN EKUITAS
b.
S
Perubahan
pada
standar
akuntansi
keuangan dan interpretasi pernyataan
standar akuntansi keuangan (lanjutan)
S JANGKA PENDEK
ha
15
196,419
351,145
326,987
den
28
35,185
30,067
39,983
beberapa
standar, 42,987
g masih harus dibayar Berikut
18 ini adalah
28,380
24,867
amandemen, dan penyesuaian atas PSAK
mbalan kerja jangka
yang telah diterbitkan
oleh DSAK-IAI
1,577
2,020 yang 1,849
k
13,069 periode47,744
tidak34c
diwajibkan untuk
pelaporan 37,468
lti
16
44,786 lebih117,022
31 Desember
2015 43,372
dan tidak diterapkan
car atas pinjaman
awal oleh Grup: (lanjutan)
anjang:
ng sewa pembiayaan
21
29,307
32,249
32,289
(ii). Interpretasi
standar
diterbitkan di155,577
ng bank
22
93,574yang 160,522
tahun
dari pihak ketiga
19 2015
15,541
keuangan derivatif
20
8,147
61,864
lain
19,517
- ISAK No. 30,5,443
Pungutan 3,790
- ISAK No. 31, Interpretasi atas
litas jangka pendek
454,473
774,595
773,679
Ruang Lingkup PSAK No. 13:
Properti Investasi
S JANGKA PANJANG
dari pihak ketiga
19
15,541
angka panjang setelah (iii) Penyesuaian standar yang diterbitkan di
i bagian yang akan
tahun 2015
mpo dalam satu tahun:
ng sewa pembiayaan
21
45,443
74,322
47,511
-22 PSAK No.
5 (penyesuaian
ng bank
1,383,481
1,613,4372015),
1,195,541
Segmen Operasies
789,870
-34ePSAK No.582,305
7 (penyesuaian
ajak tangguhan
575,8882015),633,685
Pengungkapan Pihak-pihak Berelasi
mbalan pasca kerja
51,0122015), 37,641
-23 PSAK No. 51,344
13 (penyesuaian
amasi dan penutupan
Investasi Properti
65,1382015), 40,355
-24 PSAK No. 72,999
16 (penyesuaian
Aset Tetap
litas jangka panjang
2,151,113
2,379,797
2,744,603
- PSAK No. 19 (penyesuaian 2015),
ABILITAS
2,605,586
3,154,392
3,518,282
Aset Takberwujud
- PSAK No. 22 (penyesuaian 2015),
Kombinasi Bisnis
- PSAK No. 25 (penyesuaian 2015),
ang diatribusikan
pemilik entitas induk
Kebijakan Akuntansi, Perubahan
am - modal dasar
Estimasi Akuntansi dan Kesalahan
00.000 lembar;
- PSAK No. 53 (penyesuaian 2015),
kan dan disetor penuh
Pembayaran Berbasis Saham
62.000 lembar dengan
-25 PSAK No.342,940
68 (penyesuaian
minal Rp100 per saham
342,9402015),342,940
Nilai Wajar,
modal disetor, neto
26 Pengukuran
1,154,494
1,154,494
1,154,494
27
1,387,009
1,310,883
1,199,987
rehensif lain
(18,555)laporan
(40,707)
Pada2i saat penerbitan
keuangan(10,256)
konsolidasian, Grup masih mempelajari
tas yang diatribusikan
timbul2,767,610
dari penerapan
pemilik entitas induk dampak yang mungkin
2,865,888
2,687,165
standar baru dan revisi tersebut serta
an non-pengendali
29
487,155
pengaruhnya
pada
laporan491,862
keuangan490,470
konsolidasian Grup.
tas
3,353,043
3,259,472
3,177,635
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
Total equity
TOTAL LIABILITIES AND
EQUITY
As restated (Note 3) *
232
b.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/15CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
Prinsip-prinsip konsolidasi
i.
c.
Entitas anak
15
196,419
351,145
326,987
i.1. Konsolidasi
28
35,185
30,067
39,983
18
28,380
24,867
42,987
Entitas anak merupakan semua
entitas (termasuk
bertujuan 1,849
1,577 entitas
2,020
34c khusus), 13,069
47,744
dimana Grup
memiliki37,468
16 pengendalian.
43,372
44,786
117,022
Grup mengendalikan
suatu entitas ketika Grup memiliki
hak atas imbal hasil variabel dari
21 keterlibatannya
29,307dengan32,249
suatu entitas32,289
22
93,574
160,522
155,577
dan
memiliki
kemampuan
19
15,541 untuk
tersebut
20 mempengaruhi
8,147imbal hasil
61,864
melalui kekuasaannya
atas
5,443
3,790entitas19,517
tersebut.
454,473
774,595
773,679
Entitas anak dikonsolidasi sejak
pengendalian
19 tanggal 15,541
-beralih
kepada Grup dan tidak lagi
dikonsolidasi
sejak
tanggal
hilangnya pengendalian.
21
45,443
74,322
47,511
22 Saldo, 1,383,481
1,613,437 dan
1,195,541
transaksi, penghasilan,
789,870
beban
intra - kelompok - usaha
34e
582,305
575,888
633,685
dieliminasi.
Keuntungan
dan
hasil dari transaksi
23 kerugian 51,344
51,012 intra37,641
kelompok usaha yang diakui dalam
dieliminasi.
Kebijakan40,355
24 aset juga72,999
65,138
akuntansi entitas anak telah diubah
2,151,113
2,744,603
seperlunya
untuk2,379,797
memastikan
konsistensi penerapan kebijakan
2,605,586
3,154,392
3,518,282
oleh Grup.
i.2. Akuisisi
Grup menerapkan metode akuisisi
untuk mencatat setiap kombinasi
bisnis. Imbalan yang dialihkan untuk
mengakuisisi entitas anak adalah
seluruh342,940
aset yang
25 nilai wajar
342,940
342,940
liabilitas yang
diakui oleh
26 dialihkan,
1,154,494
1,154,494
1,154,494
pengakuisisi 1,310,883
kepada pemilik
27 pihak 1,387,009
1,199,987
2i sebelumnya
(18,555)
(40,707) yang(10,256)
dari entitas
diakuisisi dan kepentingan ekuitas
yang diterbitkan
Grup.
2,865,888oleh2,767,610
2,687,165
yang dialihkan
termasuk
The interests
consideration
transferred
29 Imbalan 487,155
491,862
490,470
Non-controlling
nilai wajar setiap aset dan liabilitas
includes the fair value of any asset or
ekuitas
3,177,635
Totalresulting
equity from a contingent
yang 3,353,043
dihasilkan 3,259,472
dari
suatu
liability
kesepakatan
imbalan
kontinjensi.
consideration
arrangement.
AL LIABILITAS DAN
TOTAL LIABILITIES AND
Aset teridentifikasi
liabilitas dan
Identifiable
UITAS
5,958,629 dan
6,413,864
6,695,917
EQUITYassets acquired and
liabilitas kontinjensi yang diambil
liabilities and contingent liabilities
ajikan kembali (Catatan 3)
As
restated (Note
*
alih,
yang
diperoleh
dalam
assumed
in a3) business
combination
kombinasi bisnis diukur pada
are measured initially at their fair
atatan atas laporan keuangan konsolidasian terlampir
merupakan
notes to the consolidated financial statements
awalnya
sebesar The
nilaiaccompanying
wajar pada
value atform
thean
acquisition date.
agian yang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidated financial statements.
tanggal
akuisisi.
secara keseluruhan.
ntingan non-pengendali
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
233
S DAN EKUITASc.
i.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
ABILITAS
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
c.
LIABILITIES
AND
EQUITY
Principles of
consolidation
(continued)
LIABILITIES
i. Subsidiaries
(continued)
CURRENT LIABILITIES
i.2. Acquisition
(continued)
Trade payables
Dividends payable
The Group
recognises any nonAccrued
expenses
controllingbenefit
interest in the acquiree on
Short-term employee
an acquisition-by-acquisition
basis,
liabilities
either
fair value or at the nonTaxesatpayable
controlling
interests proportionate
Royalties
payable
share
of the acquirees identifiable
Current maturity
of long-term
netborrowings:
assets. Non-controlling interest is
equity
in
the
Finance lease reported
payables - as
Bank
loans - statements of financial
consolidated
Loans from
a third
party from the owner of
position,
separate
Derivative financial
instruments
the parents
entity.
Other liabilities
Acquisition-related
costs
are
Total current liabilities
expensed as incurred.
NON-CURRENT LIABILITIES
If the
business
combination is
Loans from
a third
party
achieved in stages, the Group will
remeasure net
its of
previously held equity
Long-term borrowings,
interest
in the acquiree at its
current
maturities:
Finance lease acquisition
payables - date and recognise the
resulting
Bank
loansgain
- or loss, if any, in profit
Senior
Notes
or loss.
Any
contingent consideration
Deferred
taxtransferred
liabilities by the Group is
to be
Post-employment
benefits
recognised
at fair value at the
liabilities date.
acquisition
Subsequent
Provision for mine
reclamation
changes
to the fair value of the
and closure
contingent
consideration that is
deemed to be an asset or a liability
Total non-current
liabilities in profit or loss.
are recognised
Contingent consideration that is
TOTAL LIABILITIES
classified
as
equity
is
not
remeasured,
and its subsequent
EQUITY
settlement is accounted for within
Equityequity.
attributable to
owners of the parent entity
Share capital
authorised
The - excess
of the consideration
80,000,000,000
shares;the amount of any
transferred,
issuednon-controlling
and fully paid interests in the
31,985,962,000
shares
acquiree
andatthe acquisition-date fair
par value of Rp100
valueper
of share
any previous equity interest
Additional paid-in
netover the fair value of
in the capital,
acquiree
Retained
earnings
the Groups
share of the identifiable
Other comprehensive
loss
net assets acquired
is recorded as
goodwill.
If
those
Total equity attributable to amounts are less
the
fair value of the net
owners of thethan
parent
entity
identifiable assets of the subsidiary
acquired
and the measurement of all
Non-controlling
interests
amounts has been reviewed, in the
caseTotal
of equity
a bargain purchase, the
difference is recognised directly in
TOTAL LIABILITIES AND
profit or
loss.
EQUITY
234
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/17CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
ILITAS
ii.
LIABILITIES
ii. Changes
in ownership interest in
subsidiaries
without loss of control
CURRENT LIABILITIES
Trade
payables
Transactions
with
non-controlling
Dividends payable
interests
that
do
not
result
in a loss of
Accrued expenses
control
are benefit
accounted for as equity
Short-term
employee
transactions.
The difference between the
liabilities
fair value
of payable
any consideration paid and
Taxes
theRoyalties
relevantpayable
share acquired of the
carrying ofvalue
of net assets of the
Current maturity
long-term
subsidiary
is recorded in equity. Gains or
borrowings:
losses
on disposals
to non-controlling
Finance lease
payables
interests
are also
Bank loans
- recorded in equity.
Loans from a third party
Derivative
financial instruments
iii. Disposal
of subsidiaries
Other liabilities
When the Group loses control of a
Total
current liabilities
subsidiary,
the Group derecognises the
assets
(including any goodwill) and
NON-CURRENT LIABILITIES
liabilities
the subsidiary
at their carrying
Loans
from aofthird
party
amounts at the date when control is lost.
Amounts
previously
Long-term
borrowings,
net of recognised in other
comprehensive
are
also
current maturities: income
reclassified
to -profit or loss, or transferred
Finance lease
payables
directly
to retained
earnings if required
Bank loans
Senior
Notes
under other
SFAS.
Deferred tax liabilities
Any investment
retained in the former
Post-employment
benefits
subsidiaryliabilities
is recognised at its fair value.
Provision for
reclamation
Themine
difference
between the carrying
closure
amountand
of the
investment retained at the
date when the control is lost and its fair
Total non-current
liabilitiesin profit or loss.
value is recognised
AL LIABILITAS
2,605,586
3,154,392
3,518,282
iv. Entitas asosiasi
dan ventura
bersama
Entitas asosiasi adalah suatu entitas
dimana Grup mempunyai pengaruh
signifikan, tetapi tidak mengendalikan,
dan biasanya Grup memiliki 20% atau
lebih hak suara, tetapi tidak melebihi
50% hak suara. Investasi pada entitas
asosiasi dicatat pada laporan keuangan
25
342,940metode
342,940
konsolidasian342,940
menggunakan
26
1,154,494
1,154,494
1,154,494
ekuitas dikurangi kerugian penurunan
27
1,387,009
1,310,883
1,199,987
nilai, jika ada.
2i
(18,555)
(40,707)
(10,256)
LIABILITIES
iv. TOTAL
Associates
and joint ventures
EQUITY
Associates are entities over which the
Groupattributable
has significant
Equity
to influence, but not
owners ofcontrol,
the parent
entity accompanied by a
generally
Shareshareholding
capital - authorised
giving rise to voting rights of
80,000,000,000
shares;
20% and above
but not exceeding 50%.
issued
and fully
Investment
in paid
associates are accounted
31,985,962,000
for
in shares
the atconsolidated
financial
par value ofstatements
Rp100 perusing
sharethe equity method less
Additional
paid-in capital,
net
impairment
losses,
if any.
Retained earnings
Other comprehensive loss
A jointattributable
venture is to
a joint arrangement in
Total equity
the parties
owners ofwhich
the parent
entity that share joint control
have rights to the net assets of the
Non-controlling
interests
arrangement.
Joint
ventures
are
accounted for using the equity method
Total equity
less impairment losses, if any.
TOTAL LIABILITIES AND
EQUITY
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
c.
LIABILITIES
AND
EQUITY
Principles of
consolidation
(continued)
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
235
S DAN EKUITASc.
c.
LIABILITIES
AND
EQUITY
Principles of
consolidation
(continued)
LIABILITIES
Associates
and
joint
ventures
(continued)
CURRENT LIABILITIES
Trade payables
Acquisitions
Dividends payable
Accrued
expenses
Investment
in an associate or a joint
Short-term employee
venture isbenefit
initially recognised at cost.
The liabilities
cost of an acquisition is
Taxes payable
measured
at the fair value of the
Royalties payable
assets
transferred,
equity
Current maturity
of long-term
instruments
borrowings: issued or liabilities
Finance lease incurred
payablesor- assumed as at the date of
Bank
loans - plus
exchange,
costs
directly
Loans from
a third party
attributable
to the acquisition.
Derivative financial instruments
Other liabilities
Goodwill 454,473
pada entitas 774,595
asosiasi atau773,679
ventura bersama merupakan selisih
lebih yang terkait dengan biaya
15,541
perolehan investasi pada entitas
asosiasi atau ventura bersama
dengan bagian Grup atas nilai wajar
neto aset 45,443
teridentifikasi74,322
dari entitas 47,511
1,613,437
1,195,541
asosiasi1,383,481
atau ventura
bersama dan
789,870
dimasukkan dalam
jumlah tercatat
575,888
633,685
investasi.582,305
Goodwill
on an associate or a joint
Total current
liabilities
venture represents the excess of the
NON-CURRENT
costLIABILITIES
of acquisition of the associate or
Loans from a third party
joint venture over the Groups share
of the fair value
Long-term borrowings,
net ofof the identifiable net
assets
of the associate or joint
current
maturities:
is included in the
Finance lease venture
payables and
Bank
loansamount
carrying
of the investment.
Senior Notes
Deferred tax liabilities
Post-employment benefits
Equityliabilities
method of accounting
Provision for mine reclamation
In and
applying
closurethe equity method of
accounting, the Groups share of its
Total non-current
liabilities
associates
or joint ventures postacquisition
profits or losses is
TOTAL LIABILITIES
recognised in profit or loss and its
share EQUITY
of post-acquisition other
comprehensive income is recognised
Equity attributable to
other
comprehensive income.
owners of thein
parent
entity
These
post-acquisition movements
Share capital
- authorised
and distributions
received from an
80,000,000,000
shares;
or a joint venture are
issuedassociate
and fully paid
31,985,962,000
shares against
at
adjusted
the
carrying
par value of Rp100
per share
amounts
of the investment.
Additional paid-in capital, net
Retained earnings
When the loss
Groups share of the
Other comprehensive
losses of an associate or a joint
Total equityventure
attributable
to or exceeds its
equals
owners of theinterest
parent entity
in the associate or joint
venture,
including
any
other
Non-controlling
interests
unsecured non-current receivables,
the Total
Groupequity
does not recognise further
losses, unless it has obligations to
TOTAL LIABILITIES AND
make or has made payments on
EQUITY
behalf of the associate or joint
As
restated (Note 3) *
venture.
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
19
21
22
34e
51,344
-23 Metode ekuitas
51,012
37,641
iv.
metode
ekuitas, 40,355
24 Dalam menerapkan
72,999
65,138
bagian Grup atas laba rugi entitas
litas jangka panjang
2,379,797
2,744,603
asosiasi2,151,113
atau ventura
bersama
setelah 2,605,586
perolehan diakui
dalam laba
ABILITAS
3,154,392
3,518,282
rugi, dan bagian Grup atas
pendapatan komprehensif lainnya
setelah tanggal perolehan diakui
ang diatribusikan
dalam pendapatan komprehensif
pemilik entitas induk
lainnya. Perubahan dan penerimaan
am - modal dasar
distribusi dari entitas asosiasi atau
00.000 lembar;
ventura bersama setelah tanggal
kan dan disetor penuh
62.000 lembar dengan
perolehan disesuaikan terhadap nilai
minal Rp100 per saham
25 tercatat investasi.
342,940
342,940
342,940
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
27
1,387,009
1,310,883
1,199,987
Grup atas(40,707)
rugi entitas(10,256)
rehensif lain
2i Jika bagian
(18,555)
asosiasi atau ventura bersama sama
tas yang diatribusikan
dengan
atau
melebihi
pemilik entitas induk
2,865,888 pada
2,767,610entitas
2,687,165
kepentingannya
asosiasi
atau
ventura
bersama,
an non-pengendali
29
487,155
491,862
490,470
termasuk piutang tidak lancar tanpa
tas
3,177,635
jaminan,3,353,043
maka Grup3,259,472
menghentikan
pengakuan bagiannya atas rugi lebih
ABILITAS DAN
lanjut,
kecuali
Grup
memiliki
S
5,958,629
6,413,864
6,695,917
kewajiban
untuk
melakukan
embali (Catatan 3)
pembayaran atau telah melakukan
pembayaran atas nama entitas
atas laporan keuangan konsolidasian terlampir
merupakan
The
accompanying notes to the consolidated financial statements form an
asosiasi
atau ventura
bersama.
236
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/19CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
237
S DAN EKUITAS
c.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga d.
19
15,541
Penjabaran
mata uang
asing
angka panjang setelah
i bagian yang akan
i. Mata uang fungsional dan penyajian
mpo dalam satu tahun:
ng sewa pembiayaan
21
45,443
74,322
47,511
Akun-akun
yang disertakan
ng bank
22
1,383,481
1,613,437 dalam
1,195,541
laporan keuangan setiap
entitas anggota
es
789,870
ajak tangguhan
34e
575,888
Grup diukur 582,305
menggunakan
mata uang633,685
dari lingkungan ekonomi utama dimana
mbalan pasca kerja
23
entitas
tersebut51,344
beroperasi 51,012
(mata uang 37,641
amasi dan penutupan
fungsional).
Laporan
keuangan
24
72,999
65,138
40,355
konsolidasian disajikan dalam Dolar
Amerika Serikat
(AS$ atau
Dolar AS),
litas jangka panjang
2,151,113
2,379,797
2,744,603
yang merupakan mata uang fungsional
ABILITAS
3,154,392
3,518,282
Perusahaan2,605,586
dan penyajian
Grup.
ang diatribusikan
ii.
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
rehensif lain
an non-pengendali
c.
d.
NON-CURRENT LIABILITIES
Loans from
a thirdtranslation
party
Foreign
currency
Long-term
borrowings,
of
i. Functional
andnet
presentation
currency
current maturities:
Finance lease payables Items
Bankincluded
loans - in the financial statements
of eachSenior
of the
Groups entities are
Notes
Deferred
tax using
liabilities
measured
the currency of the
Post-employment
benefits
primary economic
environment in which
liabilities
the relevant
entity operates (the
Provision functional
for mine reclamation
currency). The consolidated
and closure
financial statements are presented in
United States
Dollars (US$ or US
Total non-current
liabilities
Dollars), which is the Companys
TOTAL
LIABILITIES
functional
currency and the Groups
presentationEQUITY
currency.
attributable
ii. Equity
Transactions
andto
balances
owners of the parent entity
ShareForeign
capital - authorised
currency transactions are
80,000,000,000
translated shares;
into the functional currency
issued and fully paid
using the shares
exchange
31,985,962,000
at rate prevailing at the
date
of the
Foreign exchange
par value of
Rp100
pertransaction.
share
gains
and
losses
Additional
paid-in
capital,
net resulting from the
Retainedofearnings
settlement
such transactions and from
Otherthe
comprehensive
translation loss
at year-end exchange
rates attributable
of monetarytoassets and liabilities
Total equity
in foreign currencies are
owners ofdenominated
the parent entity
recognised in profit or loss.
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
As restated (Note 3) *
238
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/21CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
21
29,307
32,249
32,289
Rupiah
10.000 93,574
(Rp)
0.72
22
160,522
155,577
Pound
Sterling () 1.4819
15,541
20 Singapura8,147
61,864
Dolar
(S$)
0.715,443
3,790
19,517
Dolar Australia (A$)
0.73
Euro
(
)
1.09
liabilitas jangka pendek
454,473
774,595
773,679
Yen 100 ()
0.83
ILITAS JANGKA PANJANG
Dolar Hongkong (HK$)
0.13
man dari pihak ketiga
19
15,541
man jangka panjang setelah iii. Entitas dalam Grup
urangi bagian yang akan
uh tempo dalam satu tahun:
Hasil usaha operasi
keuangan47,511
Utang sewa pembiayaan
21
45,443dan posisi
74,322
dari entitas1,383,481
anak (tidak 1,613,437
ada yang mata
Utang bank
22
1,195,541
or Notes
- suatu
789,870
uang fungsionalnya mata
uang dari
itas pajak tangguhan
34e
582,305 yang575,888
633,685
ekonomi hiperinflasi)
memiliki mata
uang fungsional yang berbeda dengan
itas imbalan pasca kerja
23
mata uang 51,344
penyajian 51,012
Perusahaan,37,641
si reklamasi dan penutupan
ditranslasikan
dalam
mata
mbang
24
72,999
65,138 uang40,355
penyajian Perusahaan sebagai berikut:
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
(a) Aset dan liabilitas yang disajikan
AL LIABILITAS
3,154,392
3,518,282
pada 2,605,586
laporan posisi
keuangan
konsolidasian, dijabarkan pada kurs
penutup tanggal laporan posisi
keuangan konsolidasian tersebut;
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
29
ekuitas
3,353,043
3,259,472
3,177,635
(c) Seluruh selisih kurs yang timbul
diakui
dalam
pendapatan
5,958,629
6,413,864
6,695,917
komprehensif
lainnya.
AL LIABILITAS DAN
UITAS
487,155
491,862
d.
490,470
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
239
S DAN EKUITASe.
LIABILITIES
AND equivalents
EQUITY
Cash and cash
LIABILITIES
Cash and cash equivalents consist of cash on
CURRENT
hand,
cash LIABILITIES
in banks and time deposits with
Trade payables
maturity periods
of three months or less at the
payable
time ofDividends
placement
that are not used as
Accrued expenses
collateral
or
are
not
restricted.
Short-term employee benefit
liabilities
Taxes payable
The consolidated
statements of cash flows
Royalties payable
Current
of long-term
havematurity
been prepared
using the direct method
borrowings:
by classifying
the cash flows on the basis of
Finance
lease payables
operating,
investing- and financing activities.
Bank loans Loans from a third party
f.
Receivables
Derivative financial instruments
Other liabilities
Trade receivables are amounts due from
customers
for liabilities
coal and electricity sold or
Total current
services performed in the ordinary course of
NON-CURRENT
LIABILITIES
business. Non-trade
receivables are amounts
Loans from a third party
arising from transactions outside of the
ordinaryborrowings,
course of net
business.
If the collection
Long-term
of
of thecurrent
receivables
is expected in one year or
maturities:
less,
theypayables
are classified
as current assets. If
Finance
lease
Bank
not, they
areloans
presented
as non-current assets.
Senior Notes
Deferred tax liabilities
Post-employment
Receivables are benefits
recognised initially at fair
value and liabilities
subsequently measured at
Provision for mine reclamation
amortised and
cost closure
using the effective interest
method, if the impact of discounting is
Total
non-current
significant,
less liabilities
provision for impairment.
e.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
240
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/23CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
Persediaan (lanjutan)
Persediaan suku cadang, bahan bakar,
minyak pelumas, perlengkapan dan bahan
15
196,419
351,145
326,987
pendukung
dinilai 35,185
dengan harga
perolehan39,983
28
30,067
dikurangi
dengan 28,380
provisi persediaan
18
24,867 usang42,987
dan bergerak lambat. Harga perolehan
ditentukan
dengan
rata-rata 1,849
1,577 metode2,020
34c
tertimbang.
Provisi13,069
persediaan47,744
usang dan37,468
16
117,022
bergerak
lambat 43,372
ditentukan 44,786
berdasarkan
estimasi penggunaan atau penjualan masingmasing
jenis persediaan
pada masa32,289
21
29,307
32,249
mendatang.
Bahan
pendukung
kegiatan
22
93,574
160,522
155,577
pemeliharaan
dicatat sebagai
beban
produksi
19
15,541
pada20
periode digunakan.
8,147
61,864
5,443
3,790
19,517
Aset keuangan
454,473
774,595
773,679
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
Klasifikasi,
pengakuan,
pengukuran 15,541
19
dan
i. Classification,
NON-CURRENT
LIABILITIES recognition
measurement
Loans
from a third party
and
Long-term
borrowings,
net of its financial assets
The
Group classifies
current
maturities:
in
the following
categories: (i) fair value
Finance lease
payables
through
profit -or loss, (ii) held-to-maturity
Bank loans investments,
loans and receivables,
Senior (iii)
Notes
and
(iv) liabilities
available-for-sale.
The
Deferred
tax
classificationbenefits
depends on the purpose for
Post-employment
which theliabilities
financial assets were acquired.
Provision for
mine reclamation determines
Management
the
and closure
classification
of its financial assets at
initial recognition.
Total non-current
liabilities
Pada tanggal
31 Desember
2015 dan
2,605,586
3,154,392
3,518,282
2014, Grup hanya memiliki aset
keuangan yang diklasifikasikan sebagai
pinjaman dan piutang.
As at 31
December 2015 and 2014, the
TOTAL
LIABILITIES
Group only has financial assets classified
as loans andEQUITY
receivables.
Equity attributable to
owners of the parent entity
ShareLoans
capital - authorised
and
receivables
are
80,000,000,000
shares;
non-derivative
financial assets with fixed
issued
and fully paidpayments that are not
or determinable
31,985,962,000
shares
at
quoted in
an active
market. They are
par value of Rp100 per share
included
in
current
assets,
except for
Additional paid-in capital, net
those
withearnings
maturities greater than
Retained
months afterloss
the end of the reporting
Other 12
comprehensive
date. These are classified as non-current
Total equity
attributable
to
assets.
The
Groups
loans and
owners of the parent entity
receivables comprise cash and cash
equivalents,
restricted time deposits,
Non-controlling
interests
trade receivables, other receivables, loan
Total
equity
to a third
party
and loan to a related
party.
TOTAL LIABILITIES AND
EQUITY
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
241
S DAN EKUITASh.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
ii.
Klasifikasi,
pengakuan,
dan
pengukuran (lanjutan)
15
196,419
351,145
326,987
28
30,067
Pinjaman
dan35,185
piutang pada
awalnya 39,983
18
24,867 biaya 42,987
diakui
sebesar 28,380
nilai wajar termasuk
transaksi yang dapat diatribusikan secara
1,577
2,020
1,849
langsung dan kemudian diukur sebesar
34c
13,069
47,744
37,468
biaya
perolehan
diamortisasi
16
43,372
44,786dengan117,022
menggunakan metode suku bunga efektif.
Lihat
Catatan29,307
2i untuk32,249
kebijakan 32,289
21
akuntansi
Grup93,574
atas instrumen
keuangan155,577
22
160,522
derivatif.
19
15,541
20
8,147
61,864
5,443
3,790
19,517
Penghentian pengakuan
454,473
774,595
773,679
Aset keuangan dihentikan pengakuannya
ketika
hak
untuk
menerima
arus
kas
dari
S JANGKA PANJANG
investasi
tersebut
telah jatuh tempo
dari pihak ketiga
19
15,541
- atau
telah
ditransfer
dan
Grup
telah
angka panjang setelah
i bagian yang akan
mentransfer secara substansial seluruh
mpo dalam satu tahun:
risiko dan manfaat atas kepemilikan aset.
ng sewa pembiayaan
21
45,443
74,322
47,511
ng bank
22
1,383,481antar
1,613,437
1,195,541
iii. Saling
hapus
instrumen
es
789,870
keuangan
ajak tangguhan
34e
582,305
575,888
633,685
ABILITAS
Aset
keuangan 51,012
saling hapus 37,641
23 dan liabilitas
51,344
dan nilai netonya disajikan dalam laporan
posisi
keuangan
24
72,999konsolidasian
65,138 jika 40,355
terdapat hak yang dapat dipaksakan
2,151,113
2,379,797 saling
2,744,603
secara hukum
untuk melakukan
hapus atas jumlah yang telah diakui
2,605,586
3,518,282
tersebut dan
terdapat 3,154,392
maksud untuk
menyelesaikan secara neto atau untuk
merealisasikan aset dan menyelesaikan
liabilitas secara bersamaan.
LIABILITIES
AND EQUITY
Financial assets
(continued)
LIABILITIES
i. Classification,
recognition
and
CURRENT
LIABILITIES
measurement
(continued)
Trade payables
Dividends
Loans
and payable
receivables are initially
Accrued expenses
recognised
at fair value including directly
Short-term
employeetransaction
benefit
attributable
costs and are
liabilities
subsequently carried at amortised cost
Taxes payable
using
the effective
interest method.
Royalties
payable
Current maturity of long-term
borrowings:
Refer
to Note
2i for the Groups
Finance lease
payables
accounting
policy
on derivative financial
Bank loans
instruments.
Loans
from a third party
Derivative financial instruments
Other liabilities
ii. Derecognition
h.
ang diatribusikan
Equity attributable to
pemilik entitas induk
owners of the parent entity
am - modal dasar
Share
capital - authorised
iv. Penurunan nilai aset keuangan yang
iv. Impairment
of financial assets carried
00.000 lembar;
80,000,000,000
shares;
dicatat berdasarkan biaya perolehan
at amortised
cost
kan dan disetor penuh
issued and fully paid
diamortisasi
62.000 lembar dengan
31,985,962,000 shares at
minal Rp100 per saham
25
342,940
par value of
perofshare
Pada
setiap 342,940
akhir periode
pelaporan,342,940
AtRp100
the end
each reporting period, the
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
Grup
mengevaluasi
apakah
terdapat
bukti
Group
assesses
27
1,387,009
1,310,883
1,199,987
Retained earnings whether there is
yang
aset keuangan
evidence
rehensif lain
2i objektif bahwa
(18,555)
(40,707) atau(10,256)
Otherobjective
comprehensive
lossthat a financial asset
kelompok aset keuangan mengalami
or group of financial assets is impaired. A
penurunan nilai. Aset keuangan atau
financial
asset or toa group of financial
tas yang diatribusikan
Total equity
attributable
pemilik entitas induk
2,767,610
2,687,165
owners ofassets
the parent
entity and impairment losses
kelompok 2,865,888
aset keuangan
diturunkan
is impaired
nilainya dan kerugian penurunan nilai
are incurred only if there is objective
an non-pengendali
29 terjadi, jika
487,155
Non-controlling
telah
dan hanya491,862
jika, terdapat490,470
evidence ofinterests
impairment as a result of one
bukti
yang
objektif
mengenai
penurunan
or moreTotal
events
that occurred after the
tas
3,353,043
3,259,472
3,177,635
equity
nilai tersebut sebagai akibat dari satu
initial recognition of the asset (a loss
ABILITAS DAN
TOTAL
LIABILITIES
atau lebih peristiwa yang terjadi setelah
event)
and thatAND
loss event (or events)
S
6,413,864
6,695,917
EQUITY
pengakuan 5,958,629
awal aset tersebut
(peristiwa
has an impact
on the estimated future
kerugian), dan peristiwa kerugian tersebut
cashAs flows
of the financial asset or a
embali (Catatan 3)
restated (Note 3) *
berdampak pada estimasi arus kas masa
group of financial assets that can be
depan atas aset keuangan atau kelompok
reliably estimated.
atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
aset keuangan
diestimasi
ang tidak terpisahkan dari laporan keuangan
konsolidasian yang dapat integral
part of these consolidated financial statements.
secara keseluruhan. secara andal.
242
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/25CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
h.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
243
S DAN EKUITASi.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
Pada19 saat terjadinya
dari pihak ketiga
15,541 transaksi, - Grup
angka panjang setelah mendokumentasi hubungan antara instrumen
i bagian yang akan
lindung nilai dan item yang dilindung nilai,
mpo dalam satu tahun: juga tujuan manajemen risiko dan strategi
ng sewa pembiayaan yang21
45,443
74,322
diterapkan dalam
melakukan
berbagai 47,511
ng bank
22
1,383,481
1,613,437
1,195,541
macam transaksi lindung
es
- nilai. Grup- juga789,870
mendokumentasikan
penilaiannya,
pada saat633,685
ajak tangguhan
34e
582,305
575,888
terjadinya dan secara berkesinambungan,
apakah
yang digunakan
mbalan pasca kerja
23 derivatif 51,344
51,012 untuk 37,641
amasi dan penutupan transaksi lindung nilai memiliki efektivitas
72,999
65,138hapus 40,355
yang24tinggi dalam
rangka saling
perubahan nilai wajar atau arus kas item
litas jangka panjang
2,151,113
2,379,797
2,744,603
yang dilindung nilai.
ABILITAS
3,518,282
Nilai
penuh 2,605,586
derivatif 3,154,392
lindung
nilai
i.
LIABILITIES
EQUITY instruments
Derivative AND
financial
hedging activities
LIABILITIES
and
Derivative
instruments are initially
CURRENTfinancial
LIABILITIES
recognisedTrade
at fairpayables
value on the date on which a
Dividends
derivative
contractpayable
is entered into and are
Accrued
expenses at their fair values.
subsequently
remeasured
Short-term
employee
benefit the resulting gain
The method
of recognising
liabilities
or loss depends
on
whether the derivative is
Taxes payable
designated
as
a
hedging
Royalties payableinstrument and, if so,
on the
natureofoflong-term
the item being hedged. The
Current
maturity
Group designates
certain derivatives as either
borrowings:
(a) lease
hedges
of the - fair value of recognised
Finance
payables
Bank
loans -or a firm commitment (fair
assets or
liabilities
Loans
from aorthird
party of a particular risk
value
hedge);
(b) hedges
Derivative
financial
instruments
associated
with
a recognised asset or liability
liabilities
or a highly Other
probable
forecast transaction (cash
flow
hedge).
Total current liabilities
NON-CURRENT LIABILITIES
The
Group
documents
at the inception of the
Loans
from
a third party
transaction the relationship between hedging
Long-term
borrowings,
net of items, as well as its
instruments
and hedging
current maturities:
risk management
objectives and strategy for
Finance
lease payables
undertaking
hedge- transactions. The Group
Bank loans also documents
itsNotes
assessment, both at the
Senior
hedge
inception
and on an ongoing basis, of
Deferred
tax liabilities
whether the derivatives
Post-employment
benefits used in hedging
transactions are
highly effective in offsetting
liabilities
Provision
for mine
reclamation
changes
in the
fair value or cash flow from
and closure
hedged items.
Total non-current liabilities
LIABILITIES
The TOTAL
full value
of a hedging derivative is
classified as a non-current
asset or liability
EQUITY
when the remaining maturity of the hedged
attributable
to
itemEquity
is more
than 12 months
and as a current
owners
of the
parent when
entitythe remaining maturity
asset
or liability
Share
- authorised
of
the capital
hedged
item is less than 12 months
80,000,000,000 shares;
since
the
reporting
issued and fully date.
paid
31,985,962,000 shares at
par value of Rp100 per share
(i) fairpaid-in
value hedge
Additional
capital, net
Retained
Changes in earnings
the fair value of derivatives
Other comprehensive loss
that are designated and qualify as fair
value attributable
hedges are to
recognised in profit or
Total equity
with any changes in the fair
owners ofloss,
the together
parent entity
value of the hedged asset or liability that
Non-controlling
interests
are attributable
to the hedged risk. The
terkait
dengan
risiko
lindung
nilai.
gain
or
loss
relating
to the effective
tas
3,353,043
3,259,472
3,177,635
Total equity
Keuntungan atau kerugian yang terkait
portion of such a fair value hedge is
ABILITAS DAN
TOTAL
LIABILITIES
ANDor loss in the same
dengan bagian efektif lindung nilai atas
recognised
in profit
S
5,958,629
6,413,864
6,695,917
EQUITY
nilai wajar diakui
dalam laba
rugi, di baris
line of changes
as the fair value of the
yang sama dengan perubahan nilai wajar
hedge
items to
which
embali (Catatan 3)
As restated
(Note
3) * it is charged. The
item lindung nilai. Keuntungan atau
gain or loss relating to the ineffective
yang terkait The
dengan
bagian
portion
is recognised
immediately in profit
atas laporan keuangan konsolidasiankerugian
terlampir merupakan
accompanying
notes to the consolidated financial
statements
form an
yang tidak
efektif diakui dalam laba
rugi.
or statements.
loss.
ang tidak terpisahkan dari laporan keuangan
konsolidasian
integral
part of these consolidated financial
secara keseluruhan.
244
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/27CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
i.
and
CURRENT
LIABILITIES
(ii)
cash flow
hedge
Trade payables
Dividends payable
The
effective
portion of changes in the
Accrued
expenses
fairemployee
value benefit
of derivatives that are
Short-term
designated
and qualify as cash flow
liabilities
Taxesispayable
hedges
recognised
in
other
Royalties payable
comprehensive
income. The gain or loss
Current maturity
relating oftolong-term
the ineffective portion is
borrowings:
recognised
immediately in profit or loss.
Finance lease payables Bank loans Amounts
accumulated
in
other
Loans
from a third
party
Derivative financial
instruments
comprehensive
income within equity are
Other liabilities
reclassified
to profit or loss in the period
when
the
hedged
Total current liabilitiesitem affects profit or
loss. The gain or loss relating to the
NON-CURRENT
LIABILITIES
effective
portion of the cash flow hedge is
Loans
from a third
party or loss in the same
recognised
in profit
line as the hedged items to which it is
Long-term
borrowings,
net ofHowever, when the
usually
charged.
current maturities:
forecast
transaction
that is being hedged
Finance lease payables against
results
Bank loans
- in the recognition of a
non-financial
asset
(for
example,
Senior Notes
inventory
fixed assets), the gains and
Deferred
taxorliabilities
Post-employment
benefits
losses previously
deferred in equity are
liabilities
transferred
from equity and included in
Provision for
themine
initialreclamation
measurement of the cost of the
and closure
asset. The deferred amounts are
ultimately liabilities
recognised in cost of revenue
Total non-current
in the case of inventory or in depreciation
TOTAL
LIABILITIES
in the case
of fixed assets.
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
Equity
to
Whenattributable
a hedging instrument
expires or is
owners of sold,
the parent
entity
or when
a hedge no longer meets
Sharethe
capital
- authorised
criteria
for hedge accounting, any
80,000,000,000
cumulativeshares;
gain or loss existing in equity
issued and fully paid
at that time
in equity and is
31,985,962,000
sharesremains
at
par value ofrecognised
Rp100 perwhen
sharethe forecast transaction
is paid-in
ultimately
recognised
in profit or loss.
Additional
capital,
net
When
a forecast
transaction is no longer
Retained
earnings
Other expected
comprehensive
lossthe cumulative gain or
to occur,
loss that was reported in equity is
Total equity attributable to
transferred to profit or loss.
owners of immediately
the parent entity
EQUITY
Non-controlling interests
Changes in the fair value of any derivative
Total equity
instruments that are not designated or do not
qualifyLIABILITIES
for hedge accounting
are recognised
TOTAL
AND
immediately inEQUITY
profit or loss.
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
245
S DAN EKUITAS
j.
S
j.
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
As restated (Note 3) *
246
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/29CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
ILITAS
Nilai23
tercatat aset tetap
yang tidak
digunakan37,641
itas imbalan pasca kerja
51,344
51,012
si reklamasi dan penutupan lagi atau dijual atau diserahkan pada
Pemerintah,
dikeluarkan
dari
mbang
24
72,999
65,138laporan40,355
keuangan konsolidasian, dan keuntungan
liabilitas jangka panjang atau kerugian yang
2,151,113
2,379,797
2,744,603
timbul akibat
pelepasan
aset tetap tersebut
diakui dalam
laba rugi. 3,518,282
AL LIABILITAS
2,605,586
3,154,392
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
k.
ekuitas yang diatribusikan
pada pemilik entitas induk Goodwill timbul 2,865,888
2,687,165
dari akuisisi 2,767,610
entitas anak dan
merupakan selisih imbalan yang ditransfer
ntingan non-pengendali
29
487,155
491,862
490,470
terhadap kepemilikan dalam nilai wajar neto
atas
aset,
liabilitas,
dan
liabilitas
kontinjensi
ekuitas
3,353,043
3,259,472
3,177,635
teridentifikasi dan nilai wajar kepentingan
AL LIABILITAS DAN
non-pengendali pada pihak diakuisisi.
UITAS
5,958,629
6,413,864
6,695,917
LIABILITIES
AND
EQUITY
Fixed assets
(continued)
LIABILITIES
Subsequent costs are included in the assets
CURRENT
LIABILITIES
carrying
amount
or recognised as a separate
payables
asset, asTrade
appropriate,
only when it is probable
Dividends payable
that future
economic
benefits
associated with
Accrued expenses
the itememployee
will flow to
the Group and the cost of
Short-term
benefit
the item canliabilities
be measured reliably. The
payable
carrying Taxes
amounts
of replaced parts are
Royalties payable
derecognised.
All
other
repairs
and
Current
maturity ofare
long-term
maintenance
charged to profit or loss
during the borrowings:
financial period in which they are
Finance lease payables incurred.
Bank loans Loans from a third party
Derivative financial instruments
Assets useful
lives, residual values and
Other liabilities
depreciation methods are reviewed and
Total current
liabilities at the end of each
adjusted
if appropriate,
financial
year.
The
effects of any revisions are
NON-CURRENT LIABILITIES
recognised
or loss, when the changes
Loans fromina profit
third party
arise.
Long-term borrowings, net of
current maturities:
An assets
carrying amount is written down
Finance
lease payables
immediately
to its- recoverable amount if the
loans amount
assetsBank
carrying
is greater than its
Senior Notes
estimated
recoverable
amount
(Note 2l).
Deferred tax liabilities
Post-employment benefits
For assets which
are no longer utilised or sold
liabilities
or for
surrendered
to the Government, the
Provision
mine reclamation
carrying amounts
are eliminated from the
and closure
consolidated financial statements and the
Totalresulting
non-current
gains liabilities
or losses on disposals of fixed
assets
are
recognised
in profit or loss.
TOTAL LIABILITIES
j.
The accumulated
costs of the construction of
EQUITY
buildings and plants, production facilities and
attributable
to
theEquity
installation
of machinery
are capitalised as
owners of the parent entity
construction
in
progress.
These costs are
Share capital - authorised
reclassified to the
fixed assets account when
80,000,000,000
shares;
theissued
construction
and fully or
paidinstallation is complete.
31,985,962,000
at
Depreciation shares
is charged
from the date on
par value
of Rp100
per share
which
the assets
are ready for use in the
Additional
paid-in
capital,
net
manner
intended
by management.
Retained earnings
Other comprehensive loss
k.
Goodwill
Total equity attributable to
owners
of the parent
Goodwill
arisesentity
from the acquisition of
subsidiaries, and represents the excess of the
Non-controlling interests
consideration transferred over the interest in
net fair value
of equity
the net identifiable assets,
Total
liabilities and contingent liabilities of the
TOTAL
LIABILITIES
acquiree
and the AND
fair value of the nonEQUITY
controlling interest in the acquiree.
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
247
S DAN EKUITAS
k.
S
Goodwill (lanjutan)
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
embali (Catatan 3)
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000
shares;
Reversal on impairment
losses for assets
issued and fully paid
other
than
goodwill
is
recognised
if, and only
31,985,962,000 shares at
if, there
has been
a change in the estimates
par value
of Rp100
per share
used to
determine
Additional
paid-in
capital,the
net assets recoverable
amountRetained
since the
last impairment test was
earnings
Other
comprehensive
carried
out. Reversalloss
on impairment losses
will be immediately recognised in profit or
Total equity attributable to
loss.
Theparent
reversal
should not result in the
owners
of the
entity
carrying amount of an asset exceeding what
Non-controlling
the depreciated interests
cost would have been had the
impairment not been recognised at the date
Total equity
on which the impairment was reversed.
Impairment
losses relating
TOTAL
LIABILITIES
AND to goodwill will not
be reversed. EQUITY
As restated (Note 3) *
248
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/31CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
21
29,307
32,249
32,289
perolehan hak 93,574
untuk eksplorasi;
22
160,522
155,577
kajian topografi, geologi,
geokimia,
19
15,541 dan
20
8,147
61,864
geofisika;
5,443
3,790
19,517
pengeboran eksplorasi;
pemaritan dan454,473
pengambilan774,595
contoh; dan773,679
aktivitas yang terkait dengan evaluasi
kelayakan teknis dan komersial atas
19
penambangan 15,541
sumber daya mineral.
Biaya
eksplorasi
dan
evaluasi
yang
berhubungan
dengan
suatu area
of interest47,511
21
45,443
74,322
dibebankan
pada
saat terjadinya
kecuali biaya
22
1,383,481
1,613,437
1,195,541
tersebut dikapitalisasi - dan ditangguhkan,
789,870
berdasarkan
area
of interest,
34e
582,305
575,888apabila
633,685
memenuhi salah satu dari ketentuan berikut
51,344
51,012
37,641
ini: 23
(i)
AL LIABILITAS
TAS
m.
24
72,999
65,138
40,355
terdapat hak untuk mengeksplorasi dan
mengevaluasi
suatu area
dan biaya
2,151,113
2,379,797
2,744,603
tersebut diharapkan dapat diperoleh
2,605,586
3,518,282
kembali
melalui 3,154,392
keberhasilan
pengembangan dan ekploitasi di area of
interest tersebut atau melalui penjualan
atas area of interest tersebut; atau
Long-term
borrowings,
of
Exploration
and net
evaluation
expenditure
current maturities:
related
to
an
area
of
interest
is written off as
Finance lease payables incurred,
unless
Bank
loans it- is capitalised and carried
forward, on Senior
an areaNotes
of interest basis, provided
oneDeferred
of the following
conditions is met:
tax liabilities
Post-employment benefits
liabilities
Provision for mine reclamation
and closure
(i) the rights of tenure of an area are current
and it is liabilities
considered probable that the
Total non-current
costs will be recouped through successful
TOTAL
LIABILITIES
development
and exploitation of the area
of interest or,
alternatively, by its sale; or
EQUITY
as yang diatribusikan
Equity attributable to
pada pemilik entitas induk
owners of the parent entity
al saham - modal dasar
Share
capital - authorised
(ii) kegiatan eksplorasi dalam area of interest
(ii) exploration
activities in the area of
000.000.000 lembar;
80,000,000,000
shares;
tersebut belum mencapai tahap yang
interest have
not yet reached a stage
empatkan dan disetor penuh
issued and fully paid
memungkinkan
penentuan
adanya
which permits
985.962.000 lembar dengan
31,985,962,000
sharesaatreasonable assessment
cadangan terbukti
yang secara
ekonomis
the per
existence
or otherwise of
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value ofofRp100
share
dapat diperoleh,
serta kegiatan
yang aktif
economically
recoverable
reserves and
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional
paid-in capital,
net
dan signifikan
dalam atau
berhubungan
active
and significant
o laba
27
1,387,009
1,310,883
1,199,987
Retained
earnings operations in or in
komprehensif lain
2i
(40,707) masih
(10,256)
Other relation
comprehensive
dengan
area (18,555)
of interest tersebut
to theloss
area of interest are
berlanjut.
continuing.
ekuitas yang diatribusikan
Total equity attributable to
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Biaya yang dikapitalisasi mencakup biayaCapitalised costs include costs directly related
ntingan non-pengendali
487,155 langsung
491,862dengan
490,470
Non-controlling
interests
biaya29 yang berkaitan
to exploration and
evaluation activities in the
aktivitas eksplorasi dan evaluasi pada area of
relevant area of interest, and exclude physical
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
interest yang relevan, tidak termasuk aset
assets, which are recorded in fixed assets.
berwujud yang dicatat sebagai aset tetap.
General
and administrative
costs are
AL LIABILITAS DAN
TOTAL
LIABILITIES
AND
UITAS
5,958,629
6,413,864
6,695,917
EQUITY or evaluation assets
Biaya umum dan
administrasi
dialokasikan
allocated to exploration
sebagai aset eksplorasi atau evaluasi hanya
only to As
the
extent that those costs can be
ajikan kembali (Catatan 3)
restated (Note 3) *
jika biaya tersebut berkaitan langsung dengan
related directly to operational activities in the
aktivitas operasional pada The
area
of interest
relevant area of interest.
atatan atas laporan keuangan konsolidasian terlampir merupakan
accompanying notes to the consolidated financial statements form an
yang
relevan.
agian yang tidak terpisahkan dari laporan
keuangan
konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
249
S DAN EKUITASm.
AND and
EQUITYevaluation
m. LIABILITIES
Exploration
(continued) LIABILITIES
Capitalised
exploration and evaluation
CURRENT LIABILITIES
expenditure
is payables
written off where the above
Trade
conditions
are nopayable
longer satisfied.
Dividends
Accrued expenses
Identifiable
exploration
and evaluation assets
Short-term
employee
benefit
acquired in liabilities
a business combination are
payable
recognisedTaxes
initially
as assets at fair value on
Royalties
acquisition
and payable
subsequently at cost less
Current
maturity of charges.
long-term Exploration
impairment
and
evaluation borrowings:
expenditure incurred subsequent
Finance lease payables to the Bank
acquisition
loans of
- an exploration asset in a
business
combination
Loans from
a third partyis accounted for in
accordance
the policy outlined above.
Derivative
financialwith
instruments
Other liabilities
454,473 dan774,595
773,679
Oleh karena aset eksplorasi
evaluasi tidak
tersedia untuk digunakan, maka aset tersebut
S JANGKA PANJANG tidak disusutkan.
dari pihak ketiga
19
15,541
angka panjang setelah Aset eksplorasi dan evaluasi diuji penurunan
i bagian yang akan
ketika
fakta
dan
kondisi
mpo dalam satu tahun: nilainya
adanya
nilai. Aset47,511
ng sewa pembiayaan mengindikasikan
21
45,443penurunan
74,322
eksplorasi
dan evaluasi
diuji penurunan
ng bank
22
1,383,481juga 1,613,437
1,195,541
nilainya ketika terjadi penemuan
cadangan
es
789,870
komersial,
aset tersebut
ditransfer ke
ajak tangguhan
34e sebelum
582,305
575,888
633,685
properti pertambangan - tambang dalam
mbalan pasca kerja
23
51,344
51,012
37,641
pengembangan.
amasi dan penutupan
24
65,138 entitas40,355
Pengeluaran
yang72,999
terjadi sebelum
memperoleh hak hukum untuk mengeksplorasi
litas jangka panjang
2,151,113
2,379,797
2,744,603
suatu area spesifik dibiayakan pada saat
terjadinya.
ABILITAS
2,605,586
3,154,392
3,518,282
Total
liabilities
As
the current
exploration
and evaluation assets are
not available for use, they are not
NON-CURRENT
depreciated.LIABILITIES
Loans from a third party
Exploration and evaluation assets are
Long-term borrowings, net of
assessed
impairment if facts and
current for
maturities:
circumstances
indicate
that impairment may
Finance
lease payables
exist. Bank
Exploration
loans -and evaluation assets are
also tested Senior
for impairment
once commercial
Notes
reserves
aretaxfound,
before the assets are
Deferred
liabilities
Post-employment
benefits properties - mines
transferred to mining
liabilities
under development.
Provision for mine reclamation
closure before the entity has
Expenditureand
incurred
obtained the legal right to explore a specific
Total non-current liabilities
area is expensed as incurred.
TOTAL LIABILITIES
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
n.
Properti pertambangan
n.
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
an non-pengendali
tas
ABILITAS DAN
S
embali (Catatan 3)
29 keputusan
487,155
491,862 telah
490,470
Ketika
pengembangan
diambil, jumlah tercatat aset eksplorasi dan
3,259,472tertentu
3,177,635
evaluasi pada 3,353,043
area of interest
dipindahkan
sebagai
tambang
dalam
pengembangan 5,958,629
pada
akun
properti
6,413,864
6,695,917
pertambangan
dan
digabung
dengan
pengeluaran
biaya
pengembangan
selanjutnya.
250
Mining properties
EQUITY
Equity attributable
to incurred by or on
Development
expenditure
owners of the parent entity
behalf of the Group is accumulated
Share capital - authorised
separately for each
area of interest in which
80,000,000,000
shares;
economically
recoverable
resources have
issued and fully
paid
been identified.
Suchatexpenditure comprises
31,985,962,000
shares
costs
directlyper
attributable
to the construction
par value
of Rp100
share
Additional
paid-in
net infrastructure and
of a mine
andcapital,
the related
Retained
earnings
excludes
physical
assets and land rights (i.e.
Other
right comprehensive
to build, right loss
to cultivate and right to
use),
which
are recorded
Total
equity
attributable
to as fixed assets.
owners of the parent entity
Non-controlling
interests decision has been
Once a development
taken, the carrying amount of the exploration
Total
equity
and evaluation
assets
in respect of the area
of
interest
is
transferred
TOTAL LIABILITIES AND to mines under
development EQUITY
within mining properties and
aggregated
with
the
subsequent
As restated (Note 3) *
development
expenditure.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
assets
Lampiran 5/33CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
Tambang
dalam
pengembangan
direklasifikasi ke tambang yang berproduksi
196,419
351,145
326,987
pada15akun properti
pertambangan
pada akhir
28
35,185
30,067
39,983
tahap
ketika tambang
18 komisioning,28,380
24,867tersebut42,987
dapat beroperasi sesuai dengan maksud
manajemen.
1,577
2,020
1,849
34c
13,069
47,744
37,468
16
44,786 tidak
117,022
Tambang
dalam43,372
pengembangan
diamortisasi sampai direklasifikasi menjadi
tambang yang berproduksi.
21
29,307
32,249
32,289
22 timbul biaya
93,574
160,522 lebih
155,577
Ketika
pengembangan
19
15,541
lanjut20 atas properti8,147
pertambangan
61,864setelah
dimulainya produksi,
maka biaya
5,443
3,790tersebut19,517
akan
dicatat
sebagai
bagian
dari
liabilitas jangka pendek
454,473
774,595apabila
773,679
pertambangan yang
berproduksi
terdapat kemungkinan besar tambahan
ILITAS JANGKA PANJANG
manfaat
masa depan sehubungan
man dari pihak ketiga
19 ekonomi 15,541
man jangka panjang setelah dengan biaya tersebut akan mengalir ke Grup.
Apabila tidak, biaya tersebut dibebankan
urangi bagian yang akan
uh tempo dalam satu tahun: sebagai biaya produksi.
Utang sewa pembiayaan
21
45,443
74,322
47,511
Utang bank
22
1,195,541
Tambang
yang1,383,481
berproduksi1,613,437
(termasuk biaya
or Notes
789,870
eksplorasi, evaluasi dan
pengembangan,
itas pajak tangguhan
34epembayaran
582,305
575,888
633,685
serta
untuk memperoleh
hak
penambangan
dan 51,344
sewa) diamortisasi
itas imbalan pasca kerja
23
51,012dengan37,641
menggunakan
metode
unit
produksi,
dengan
si reklamasi dan penutupan
perhitungan
terpisah
yang dibuat65,138
untuk setiap40,355
mbang
24
72,999
area of interest. Tambang yang berproduksi
liabilitas jangka panjang dideplesi mengunakan
2,151,113
2,379,797
2,744,603
metode
unit produksi
berdasarkan cadangan terbukti dan cadangan
AL LIABILITAS
2,605,586
3,154,392
3,518,282
terduga.
TAS
Properti pertambangan teridentifikasi yang
as yang diatribusikan
diperoleh melalui suatu kombinasi bisnis pada
pada pemilik entitas induk awalnya diakui sebagai aset sebesar nilai
al saham - modal dasar
wajarnya. Pengeluaran pengembangan yang
000.000.000 lembar;
empatkan dan disetor penuh terjadi setelah akuisisi properti pertambangan
985.962.000 lembar dengan dicatat berdasarkan kebijakan akuntansi yang
di atas.342,940
ai nominal Rp100 per saham dijelaskan
25
342,940
342,940
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
o laba
27
1,387,009
1,310,883
1,199,987
Tambang
dalam
pengembangan
dan
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
tambang
yang berproduksi
diuji
penurunan
nilainya dengan mengacu pada kebijakan
ekuitas yang diatribusikan
Catatan 2l. 2,767,610
pada pemilik entitas induk akuntansi pada 2,865,888
2,687,165
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
251
S DAN EKUITAS
o.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
an non-pengendali
o.
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
252
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/35CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
ILITAS
AND EQUITY
o. LIABILITIES
Stripping costs
(continued)
LIABILITIES
The stripping activity asset is initially
CURRENTatLIABILITIES
measured
cost, which is the accumulation
payables
of costs Trade
directly
incurred to perform the
Dividends
stripping
activity payable
that improves access to the
Accrued
expenses
identified
component
of the coal body, plus an
Short-term employee benefit
allocation of liabilities
directly attributable overhead
costs. If incidental
operations are occurring at
Taxes payable
the same
time payable
as the production stripping
Royalties
Current
maturity
long-term
activity,
butof are
not necessary for the
production borrowings:
stripping activity to continue as
Finance
lease payables
- associated with these
planned,
the costs
Bankoperations
loans - are not included in the
incidental
Loans from a third party
costfinancial
of the stripping
activity asset.
Derivative
instruments
Other liabilities
Total current liabilities
NON-CURRENT LIABILITIES
Loans from a third party
When the
costs of net
theofstripping activity asset
Long-term
borrowings,
and the
inventory
produced are not separately
current
maturities:
identifiable,
the - Group allocates the
Finance
lease payables
Bank loans
production
stripping
costs between the
Senior Notes
inventory produced
and the stripping activity
Deferred
tax liabilities
asset
by using
an allocation basis that is
Post-employment benefits
based on a relevant
production measure. This
liabilities
production
measure
is calculated for the
Provision for mine reclamation
identified component
and closureof the coal body, and is
used as a benchmark to identify the extent to
Total
non-current
liabilities
which
the additional
activity of creating a
future benefit has taken place. The Group
TOTAL LIABILITIES
uses the expected volume of waste extracted
compared with the
actual volume, for a given
EQUITY
volume of coal production.
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
Subsequently,shares
the stripping
activity asset is
31,985,962,000
at
carried
at per
cost
less amortisation and
par value
of Rp100
share
Additional
paid-inlosses,
capital, net
impairment
if any. The stripping
activityRetained
asset earnings
is amortised using the
Other
comprehensive
loss over the expected
unit-of-production
method
useful
life
of
the
identified
Total equity attributable to component of the
coal
that becomes
owners
of body
the parent
entity more accessible as a
result of the stripping activity unless another
Non-controlling
method is moreinterests
appropriate.
Total equity
TOTAL LIABILITIES AND
EQUITY
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
253
S DAN EKUITAS
o.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
Pada19
tanggal laporan
keuangan konsolidasian
dari pihak ketiga
15,541
angka panjang setelah ini, Grup tidak memiliki biaya pengupasan
i bagian yang akan
lapisan tanah selama tahap produksi yang
mpo dalam satu tahun: memenuhi kriteria untuk ditangguhkan seperti
ng sewa pembiayaan yang 21
45,443kebijakan
74,322
ditetapkan dalam
akuntansi 47,511
ng bank
22
1,383,481
1,613,437
1,195,541
Grup.
es
789,870
ajak tangguhan
34e
582,305
575,888
633,685
p.
Utang usaha
mbalan pasca kerja
23
51,344
51,012
37,641
amasi dan penutupan Utang usaha adalah kewajiban untuk
24
membayar
barang72,999
atau jasa 65,138
yang telah 40,355
diterima
dalam
kegiatan
usaha
normal
litas jangka panjang
2,151,113
2,379,797 dari
2,744,603
pemasok. Utang usaha diklasifikasikan
sebagai liabilitas
jangka pendek
ABILITAS
2,605,586
3,154,392apabila
3,518,282
pembayarannya jatuh tempo dalam waktu
satu tahun atau kurang setelah tanggal
pelaporan. Jika tidak, utang usaha tersebut
ang diatribusikan
pemilik entitas induk disajikan sebagai liabilitas jangka panjang.
am - modal dasar
00.000 lembar;
Utang usaha pada awalnya diakui sebesar
kan dan disetor penuh nilai wajar dan selanjutnya diukur pada biaya
62.000 lembar dengan perolehan diamortisasi dengan menggunakan
minal Rp100 per saham
25
342,940
342,940
342,940
metode
efektif. 1,154,494
modal disetor, neto
26 suku bunga
1,154,494
1,154,494
27
1,387,009
1,310,883
1,199,987
rehensif lain
2i
(18,555)
(40,707)
(10,256)
o.
NON-CURRENT LIABILITIES
AsLoans
at thefrom
datea third
of these
partyconsolidated financial
statements, the Group did not have stripping
Long-term
borrowings,
of
costs during
the net
production
phase which
current
maturities:
qualify
for deferral
in accordance with the
Finance
lease accounting
payables - policies.
Groups
Bank loans Senior Notes
Deferred tax liabilities
p. Post-employment
Trade payables benefits
liabilities
Provision
mine reclamation
Tradeforpayables
are obligations to pay for
and closure
goods or services
that have been acquired in
thenon-current
ordinary liabilities
course of business from
Total
suppliers. Trade payables are classified as
current
liabilities
if payment is due within one
TOTAL
LIABILITIES
year or less after the reporting date. If not,
EQUITY
they are presented
as non-current liabilities.
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000
Trade payablesshares;
are recognised initially at fair
issuedand
and fully
paid
value
subsequently
measured at
31,985,962,000
shares
at the effective interest
amortised cost
using
par value of Rp100 per share
method.paid-in capital, net
Additional
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
254
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/37CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa dibuat
15
196,419
351,145
326,987
berdasarkan
substansi
itu sendiri39,983
28
35,185perjanjian
30,067
dan 18penilaian apakah
28,380 pemenuhan
24,867 atas42,987
perjanjian bergantung dari penggunaan aset
1,577
2,020
atau aset-aset tertentu,
dan apakah
perjanjian 1,849
34c
13,069
47,744
memberikan
hak untuk
menggunakan
aset. 37,468
16
43,372
44,786
117,022
Sewa dimana porsi signifikan atas risiko dan
manfaat
aset dipertahankan
21 kepemilikan
29,307
32,249 oleh32,289
lessor
sebagai 160,522
sewa operasi.
22 diklasifikasikan
93,574
155,577
Pembayaran
sewa operasi
19
- (dikurangi
15,541dengan
insentif
dari lessor)
dibebankan
20 yang diterima
8,147
61,864
5,443 metode3,790
dalam laba rugi dengan
garis lurus19,517
selama periode sewa.
454,473
774,595
773,679
Leases of fixed
assets where the Group as
NON-CURRENT
LIABILITIES
Loans from
third party all the risks and
lessee
has asubstantially
rewards of ownership are classified as finance
Long-term
net ofare capitalised at the
leases.borrowings,
Finance leases
current maturities:
leases
commencement
at the lower of the fair
Finance lease payables value of
the loans
leased- asset or the present value
Bank
of the minimum
lease payments. The
Senior Notes
corresponding
rental obligations, net of
Deferred tax liabilities
Post-employment
finance charges,benefits
are included in finance
liabilities
lease payables.
Provision for mine reclamation
and closure
Setiap pembayaran
sewa dialokasikan
2,151,113
2,379,797 antara
2,744,603
utang dan beban keuangan. Elemen bunga
AL LIABILITAS
2,605,586
3,154,392
3,518,282
dari beban keuangan
dibebankan
dalam laba
rugi
selama
periode
sewa
sehingga
TAS
menghasilkan suatu tingkat suku bunga
periodik yang konstan atas saldo utang yang
as yang diatribusikan
pada pemilik entitas induk tersisa pada setiap periode.
al saham - modal dasar
000.000.000 lembar;
Aset tetap yang diperoleh melalui sewa
empatkan dan disetor penuh
985.962.000 lembar dengan pembiayaan disusutkan selama jangka waktu
lebih pendek342,940
antara masa342,940
manfaat aset
ai nominal Rp100 per saham yang25
342,940
dan 26
masa sewa,
kecuali ada1,154,494
kepastian yang
bahan modal disetor, neto
1,154,494
1,154,494
memadai
Grup akan mendapatkan
hak
o laba
27 bahwa1,387,009
1,310,883
1,199,987
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
kepemilikan
pada akhir
masa sewa
maka aset
sewaan disusutkan secara penuh selama
ekuitas yang diatribusikan
pada pemilik entitas induk umur manfaatnya.
2,865,888
2,767,610
2,687,165
Each
lease payment
is allocated between the
Total
non-current
liabilities
payables and finance charges. The interest
TOTAL
LIABILITIES
element
of the
finance cost is charged to profit
or loss over the lease period so as to produce
EQUITY
a constant periodic rate of interest on the
remaining
balance of to
the payables for each
Equity attributable
owners
of the parent entity
period.
Share capital - authorised
80,000,000,000
shares; under finance leases
Fixed assets acquired
issued and fully paid
are
depreciated
overatthe shorter of the useful
31,985,962,000 shares
life of
ofRp100
the asset
and the lease term, unless
par value
per share
there is
reasonable
the Group will
Additional
paid-in
capital, certainty
net
obtain Retained
ownership
of the asset by the end of
earnings
Other
comprehensive
losscase the leased asset
the lease
term, in which
is depreciated over its useful life.
Total equity attributable to
owners of the parent entity
Sewa
q.
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
255
S DAN EKUITASr.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
Provisi
(i)
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
LIABILITIES
Provision AND EQUITY
LIABILITIES
(i) Provision for decommissioning, mine
CURRENT
LIABILITIES
reclamation
and mine closure
Trade payables
Dividends payable
Restoration,
rehabilitation
and
Accrued
expenses
environmental
expenditure to be incurred
Short-term employee benefit
in relation liabilities
to the remediation of disturbed
areas Taxes
duringpayable
the production phase are
charged
to payable
cost of revenue when the
Royalties
from the disturbance
Current obligation
maturity of arising
long-term
occurs borrowings:
as extraction progresses.
Finance lease payables Bank loans Loans
fromobligations
a third party are recognised as
These
Derivative liabilities
financial instruments
when a legal or constructive
Other
liabilities
obligation
has
arisen from activities which
have
already
been performed. This
Total current liabilities
obligation is initially and subsequently
NON-CURRENT
LIABILITIES
measured
at the present value of the
Loans
from a third
party to be required to
expenditure
expected
settle the obligation using a pre-tax rate,
Long-term
net ofmarket assessments
thatborrowings,
reflects current
current
maturities:
of
the time
value of money and the risks
Finance lease payables specific
to the -obligation. Changes in the
Bank loans
measurement
of a liability which arise
Senior Notes
during production
Deferred
tax liabilitiesare also charged to
cost of revenue,
while the increase in the
Post-employment
benefits
provision due
to the passage of time is
liabilities
as a finance cost.
Provision recognised
for mine reclamation
and closure
r.
Provisi pembongkaran
tambang
Provision
for decommissioning of mining
2,605,586 aset-aset
3,154,392
3,518,282
TOTAL
LIABILITIES
dan kegiatan pasca tambang terkait
assets and related post mining activities
EQUITY
beserta peninggalan dan pembongkaran
as well as
the abandonment and
aset-aset
berumur
panjang
dibentuk
decommissioning
ang diatribusikan
Equity attributable toof other long-lived
sehubungan dengan kewajiban hukum
is made
for the legal obligations
pemilik entitas induk
owners ofassets
the parent
entity
berkaitan
dengan
penarikan
aset
with the retirement of mining
am - modal dasar
Shareassociated
capital - authorised
tambang terkait dan aset berumur
related assets
and other long lived assets
00.000 lembar;
80,000,000,000
shares;
kan dan disetor penuh
issued
and fully
panjang lainnya termasuk pembongkaran
including
thepaid decommissioning
of
62.000 lembar dengan
31,985,962,000
at
bangunan, peralatan, fasilitas peremukan
buildings,shares
equipment,
crushing and
minal Rp100 per saham
25
342,940 infrastruktur,
342,940 dan342,940
par value of
Rp100 per
share
dan
pengolahan,
handling
facilities,
infrastructure and
modal disetor, neto
26
1,154,494
1,154,494
Additional
paid-in
capital,that
net resulted from the
fasilitas
lainnya
yang 1,154,494
berasal dari
other
facilities
27
1,387,009
1,310,883 atau
1,199,987
Retained earnings
pembelian,
konstruksi
acquisition,
construction or development
rehensif lain
2i
(18,555)
(40,707)
Otherofcomprehensive
pengembangan
aset tersebut.
Kewajiban(10,256)
such assets.loss
These obligations are
ini diakui sebagai liabilitas pada saat
recognised
as liabilities
when a legal or
tas yang diatribusikan
Total equity
attributable
to
timbulnya 2,865,888
kewajiban 2,767,610
hukum
atau
obligation with respect to the
pemilik entitas induk
2,687,165
owners ofconstructive
the parent entity
konstruktif yang berkaitan dengan
retirement of an asset is incurred, with
an non-pengendali
29
487,155
491,862dengan490,470
Non-controlling
interests
penarikan
sebuah
aset,
the initial and
subsequent measurement
pengukuran
pada
saat
dan
setelah
of
the
obligation
at the present value of
tas
3,353,043
3,259,472
3,177,635
Total equity
pengakuan sebesar nilai kini dari
the expenditure which is expected to be
perkiraan pengeluaran yang diperlukan
required
to settle
the obligation using a
ABILITAS DAN
TOTAL
LIABILITIES
AND
S
5,958,629 kewajiban
6,413,864dengan
6,695,917
EQUITY
untuk menyelesaikan
pre-tax rate
that reflects current market
menggunakan tingkat diskonto sebelum
assessments of the time value of money
embali (Catatan 3)
As restated (Note 3) *
pajak, yang mencerminkan penilaian
and the risks specific to the obligation.
pasar kini atas nilai waktu uang dan risiko
atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
yang terkait dengan kewajiban
tersebut.
ang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidated financial statements.
ABILITAS
secara keseluruhan.
256
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/39CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
ILITAS
Provisi (lanjutan)
(i)
AL LIABILITAS
TAS
LIABILITIES
EQUITY
Provision AND
(continued)
LIABILITIES
(i) Provision for decommissioning, mine
CURRENT
LIABILITIES
reclamation
and closure (continued)
Trade payables
payable cost equivalent to
AnDividends
asset retirement
Accrued
expenses
these
liabilities
is capitalised as part of
Short-term
benefitcarrying value and is
theemployee
related assets
liabilities
subsequently
depreciated or depleted
Taxes payable
over
the
assets
useful life. The increase
Royalties payable
in these of
obligations
Current maturity
long-termdue to the passage of
time isborrowings:
recognised as a finance cost.
Finance lease payables Bank loans Loans
a third party
Thefrom
changes
in the measurement of
Derivative financial
instruments
decommissioning
obligations that result
liabilities
from Other
changes
in the estimated timing or
amount of any outflow of resources
Total current liabilities
embodying economic benefits (e.g. cash
flow) required
to settle the obligations, or
NON-CURRENT
LIABILITIES
a change
in the
discount rate, will be
Loans
from a third
party
added to or deducted from, the cost of
Long-term
net in
of the current year. The
theborrowings,
related asset
current
amount maturities:
deducted from the cost of the
Finance lease
payables
asset
should- not exceed its carrying
Bank loans
amount.
If a- decrease in the liability
Senior
exceeds
the Notes
carrying amount of the
Deferred
asset, tax
theliabilities
excess is recognised
Post-employment
immediately benefits
in profit or loss. If the
liabilities
adjustment
results in an addition to the
Provision for
mine reclamation
cost ofand
an closure
asset, the Group will consider
whether this is an indication that the new
carrying amount
of the asset may not be
Total non-current
liabilities
fully recoverable. If there is any such
TOTAL
LIABILITIES
indication,
the Group will test the asset
for impairment by estimating its
recoverableEQUITY
amount and will record the
impairment
lossesto
incurred, if any.
Equity
attributable
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
(ii) Other provisions
31,985,962,000
shares at
par value of Rp100 per share
Additional
paid-in capital,
net
Provision
for restructuring
costs, legal
Retained
earnings
claims,
environmental
issues that may
Other not
comprehensive
involve the loss
retirement of an asset,
reclamation and closure of mining areas
Total equity attributable to
recognised when:
owners of and
the others
parentisentity
r.
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan (ii) Provisi lain-lain
ai nominal Rp100 per saham
25
342,940
342,940
342,940
bahan modal disetor, neto
26
1,154,494
1,154,494
Provisi untuk
biaya 1,154,494
restrukturisasi,
o laba
27
1,387,009
1,199,987
tuntutan hukum,
hal-hal1,310,883
yang berkaitan
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
dengan
lingkungan
yang tidak
berkaitan
dengan penarikan aset, reklamasi, dan
ekuitas yang diatribusikan
penutupan 2,865,888
area pertambangan
pada pemilik entitas induk
2,767,610 dan
2,687,165
lainnya diakui ketika:
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
Grup memiliki kewajiban hukum atau
the Group has a present legal or
ekuitas
3,353,043
3,177,635
Total equity
konstruktif
saat kini3,259,472
sebagai akibat
constructive
obligation as a result of
dari
peristiwa
masa
lalu;
past
events;
AL LIABILITAS DAN
TOTAL LIABILITIES AND
kemungkinan
arus 6,413,864
keluar sumber
it is EQUITY
probable that an outflow of
UITAS
5,958,629
6,695,917
daya
diperlukan
untuk
resources will be required to settle
ajikan kembali (Catatan 3)
As
restated
(Note 3) and
*
menyelesaikan kewajiban tersebut;
the
obligation;
dan
atatan atas laporan keuangan konsolidasian terlampir
merupakandapat diestimasi
The accompanying
notes to the consolidated financial statements
form an
jumlahnya
secara
the amount
can be reliably
agian yang tidak terpisahkan dari laporan keuangan
konsolidasian
integral part of these consolidated financial statements.
andal.
estimated.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
257
S DAN EKUITAS
r.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
Provisi (lanjutan)
(ii) Provisi lain-lain (lanjutan)
15 terdapat sejumlah
196,419 kewajiban
351,145serupa,326,987
Jika
28
35,185 arus keluar
30,067 untuk 39,983
maka
kemungkinan
18
28,380
24,867
42,987
menyelesaikan
kewajiban
tersebut
ditentukan dengan
1,577mempertimbangkan
2,020
1,849
secara keseluruhan
kelompok
kewajiban. 37,468
34c
13,069
47,744
Walaupun
kemungkinan
arus keluar117,022
16
43,372
44,786
untuk setiap pos kewajiban tersebut kecil,
dapat saja terdapat kemungkinan besar
21
29,307
32,249 daya 32,289
dibutuhkan
arus
keluar sumber
22
93,574
160,522
155,577
untuk
menyelesaikan
kelompok
19
15,541
kewajiban
secara
keseluruhan.
Jika hal
20
8,147
61,864
itu terjadi, maka 5,443
provisi diakui.3,790
19,517
r.
454,473
774,595
Total
current liabilities
Provisions
are measured at the present
Provisi diukur
pada nilai
kini dari773,679
value
of
the
expenditure expected to be
perkiraan
pengeluaran
yang
diperlukan
S JANGKA PANJANG
NON-CURRENT LIABILITIES
required
settle
the obligation using a
untuk
menyelesaikan
dari pihak ketiga
19
15,541 kewajiban dengan
Loans
from atothird
party
pre-tax rate that reflects current market
menggunakan tingkat diskonto sebelum
angka panjang setelah
assessments
theoftime value of money
pajak, yang mencerminkan penilaian
i bagian yang akan
Long-term
borrowings,ofnet
mpo dalam satu tahun:
current
and
the maturities:
risks specific to the obligation.
pasar kini atas nilai waktu uang dan risiko
ng sewa pembiayaan
21 terkait dengan
45,443kewajiban
74,322
Finance lease
payables
Increase
in the
provision due to the
yang
tersebut. 47,511
ng bank
22
1,383,481
1,613,437dengan
1,195,541
Bank loans
passage
of time
is recognised as a
Peningkatan
provisi sehubungan
es
789,870
Senior Notes
finance
cost.
berlalunya
waktu
diakui
sebagai
biaya
ajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
keuangan.
Post-employment benefits
mbalan pasca kerja
23
51,344
51,012
37,641
liabilities
s.
Pinjaman
s.Provision
Borrowings
amasi dan penutupan
for mine reclamation
24
72,999
65,138
40,355
and closure
Borrowings are recognised initially at their fair
Pinjaman diakui pada awalnya sebesar nilai
litas jangka panjang wajar, dikurangi 2,151,113
2,744,603
Total
non-current
liabilities
value,
net of any
transaction costs incurred.
dengan biaya2,379,797
transaksi yang
terjadi. Pinjaman kemudian dicatat sebesar
Borrowings are subsequently carried at
ABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
amortised cost; any difference between the
biaya perolehan diamortisasi; selisih antara
proceeds (net ofEQUITY
transaction costs) and the
hasil perolehan (dikurangi dengan biaya
transaksi) dan nilai penarikan diakui dalam
redemption value is recognised in profit or
ang diatribusikan
Equity
loss
over attributable
the period oftothe borrowing, using
laba rugi selama periode pinjaman dengan
pemilik entitas induk
owners of the parent entity
the
effective
method.
menggunakan
metode
suku
bunga
efektif.
am - modal dasar
Share capitalinterest
- authorised
00.000 lembar;
80,000,000,000 shares;
Fees
paid
kan dan disetor penuh Biaya-biaya yang dibayar untuk mendapatkan
issued
andon
fullythe
paidestablishment of loan
facilities are recognised
62.000 lembar dengan fasilitas pinjaman diakui sebagai biaya
31,985,962,000
shares at as transaction costs
tersebut, 342,940
apabila besar342,940
of the
to per
the share
extent that it is probable that
minal Rp100 per saham transaksi
25 pinjaman
342,940
par value
of loan
Rp100
modal disetor, neto
26
1,154,494
1,154,494
Additional
paid-in
net will be drawn down.
kemungkinan
akan
dilakukan1,154,494
penarikan atas
some or
all of capital,
the facility
27
1,310,883
1,199,987
earnings
sebagian
atau 1,387,009
seluruh fasilitas
tersebut.
In this Retained
case, the
fee is deferred until the
rehensif lain
(18,555)
Other
comprehensive
Dalam2i hal ini, biaya
tersebut (40,707)
ditangguhkan(10,256)
drawdown
occurs. Toloss
the extent that there is
no equity
evidence
that it is probable
that some or all
tas yang diatribusikansampai dilakukan penarikan. Apabila tidak
Total
attributable
to
bahwa kemungkinan
of of
thethe
facility
willentity
be drawn down, the fee is
pemilik entitas induk terdapat bukti 2,865,888
2,767,610 besar
2,687,165
owners
parent
akan dilakukan penarikan atas sebagian atau
capitalised as a prepayment for financing cost
an non-pengendali seluruh
29 fasilitas 487,155
491,862
Non-controlling
interests
tersebut, biaya
tersebut490,470
and amortised over
the period of the facility to
dikapitalisasi
sebagai
biaya
dibayar
dimuka
which
it
relates.
tas
3,353,043
3,259,472
3,177,635
Total equity
untuk biaya keuangan dan diamortisasi
ABILITAS DAN
TOTAL LIABILITIES AND
selama periode fasilitas terkait.
S
5,958,629
6,413,864
6,695,917
EQUITY
Pinjaman
diklasifikasikan
sebagai
liabilitas
Borrowings
are
classified
embali (Catatan 3)
As restated
(Note 3) * as current liabilities
jangka pendek kecuali Grup memiliki hak
unless the Group has an unconditional right to
tanpaterlampir
syaratmerupakan
untuk menunda
pembayaran
the
settlement
of the liability for at least
atas laporan keuangan konsolidasian
The accompanying
notes to the consolidateddefer
financial
statements
form an
liabilitas
selama
paling tidak 12 bulan
setelah
12 months
after the reporting date.
ang tidak terpisahkan dari laporan
keuangan
konsolidasian
integral
part of these consolidated financial
statements.
secara keseluruhan.
tanggal pelaporan.
258
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/41CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
Biaya pinjaman
ILITAS
(i)
Imbalan pasca
kerja
2,151,113
LIABILITIES
EQUITY
BorrowingAND
costs
LIABILITIES
Borrowing costs either directly or indirectly
attributable
to the acquisition, construction or
CURRENT LIABILITIES
Trade
production
of payables
a qualifying asset are
Dividends
payable
capitalised
as part
of the cost of that asset
Accrued
until such
timeexpenses
as the asset is substantially
Short-term employee benefit
ready for itsliabilities
intended use or sale. For
borrowingsTaxes
directly
attributable to a qualifying
payable
asset, Royalties
the amount
to be capitalised is
payable
determined
aslong-term
the actual borrowing costs
Current
maturity of
borrowings:
incurred during
the period, less any income
Finance
lease on
payables
earned
the temporary
investment of such
Bank loans
borrowings.
For -borrowings that are not
Loans from
a third party
directly
attributable
to a qualifying asset, the
Derivative financial instruments
amount toOther
be capitalised
is determined by
liabilities
applying a capitalisation rate to the amount
Total on
current
liabilitiesasset. An entity shall
spent
the qualifying
cease capitalising borrowing costs when
NON-CURRENT LIABILITIES
substantially
of the
activities necessary to
Loans from aallthird
party
prepare the qualifying asset are complete.
Long-term borrowings, net of
current maturities:
Finance lease payables Bank loans Senior Notes
All other borrowing
costs are recognised in
Deferred
profit
or losstax
in liabilities
the period in which they are
Post-employment
benefits
incurred.
liabilities
for minebenefits
reclamation
u.Provision
Employee
and closure
t.
2,379,797
2,744,603
(i)non-current
Post employment
Total
liabilitiesbenefits
Skema pensiun
diklasifikasikan
PensionLIABILITIES
schemes are classified as either
2,605,586
3,154,392sebagai
3,518,282
TOTAL
program iuran pasti atau program imbalan
defined contribution plans or defined
TAS
EQUITYdepending on the
pasti, tergantung pada substansi ekonomi
benefit plans,
syarat
dan
kondisi
utama
program
economic
substance
of the plan as
as yang diatribusikan
Equity attributable to
tersebut. Program iuran pasti adalah
from
its principal terms and
pada pemilik entitas induk
owners of derived
the parent
entity
program pensiun yang mewajibkan Grup
A defined contribution plan is
al saham - modal dasar
Shareconditions.
capital - authorised
000.000.000 lembar;
80,000,000,000
membayar sejumlah iuran tertentu
a pension shares;
plan under which the Group
empatkan dan disetor penuh
issued
fully
paid
kepada entitas terpisah. Grup tidak
paysand
fixed
contributions
into a separate
985.962.000 lembar dengan
31,985,962,000
shares
at
memiliki
kewajiban
hukum
atau
entity. The
Group
has no legal or
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value ofconstructive
Rp100 per share
konstruktif untuk
membayar
iuran lebih
obligations to pay further
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
lanjut
jika
entitas
tersebut
tidak
memiliki
contributions
if the fund does not hold
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
aset
untuk membayar
seluruh
assets loss
to pay all employees the
komprehensif lain
2i yang cukup
(18,555)
(40,707)
(10,256)
Other sufficient
comprehensive
imbalan atas jasa yang diberikan pekerja
benefits relating to employee service in
ekuitas yang diatribusikan
Total equity
attributable
to
pada tahun berjalan dan tahun-tahun
the current
and prior
years. A defined
pada pemilik entitas induk
2,865,888
2,687,165
owners ofbenefit
the parent
sebelumnya.
Program 2,767,610
imbalan pasti
plan entity
is a pension plan that is not a
adalah program
pensiun491,862
yang bukan
defined contribution
plan. Typically,
ntingan non-pengendali
29
487,155
490,470
Non-controlling
interests
merupakan program iuran pasti. Program
defined benefit plans define an amount of
ekuitas
3,353,043
3,259,472pensiun
3,177,635
equity
imbalan pasti
adalah program
pensionTotal
benefit
that an employee will
yang
menentukan
jumlah
imbalan
receive
on
retirement,
AL LIABILITAS DAN
TOTAL LIABILITIES AND usually dependent
pensiun yang
akan diterima
on one or
more factors such as age,
UITAS
5,958,629
6,413,864seorang
6,695,917
EQUITY
pekerja pada saat pensiun, biasanya
years of service and compensation.
ajikan kembali (Catatan 3)
As restated (Note 3) *
berdasarkan pada satu atau lebih faktor
seperti
usia,
masa
kerja,
dan
atatan atas laporan keuangan konsolidasian kompensasi.
terlampir merupakan
The accompanying notes to the consolidated financial statements form an
AL LIABILITAS
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
259
S DAN EKUITASu.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
ABILITAS
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
rehensif lain
an non-pengendali
tas
ABILITAS DAN
S
embali (Catatan 3)
260
LIABILITIES
AND EQUITY
Employee benefits
(continued)
LIABILITIES
(i) Post employment benefits (continued)
CURRENT LIABILITIES
The Trade
Grouppayables
is required to provide a
Dividends
payable
minimum
amount
of pension benefit in
Accrued expenses
accordance
with Labour Law No. 13/2003
Short-term
benefit
(theemployee
Labour Law)
or the Groups Collective
liabilities
LabourTaxes
Agreement
(the CLA), whichever
payable
is higher.
Since
the
Labour
Law or the CLA
Royalties payable
theof long-term
formula for determining the
Current sets
maturity
minimum
amount of benefits, in substance
borrowings:
pension
plans under
the Labour Law or the
Finance lease
payables
CLA
represent
Bank
loans - defined benefit plans. A
Loans
frombenefit
a thirdplan
party
defined
is a pension plan that is
Derivative defined
financialas
instruments
an amount of pension benefit
liabilities
that anOther
employee
will receive on retirement,
usually
dependent
on one or more factors
Total current liabilities
such as age, years of service and
compensation.
NON-CURRENT
LIABILITIES
Loans from a third party
u.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/43CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
ILITAS
(ii) 23
Pesangon pemutusan
kerja
itas imbalan pasca kerja
51,344 kontrak
51,012
37,641
si reklamasi dan penutupan
Grup
mengakui
pesangon
pemutusan
mbang
24
72,999
65,138
40,355
kontrak kerja sebagai liabilitas dan beban
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
jika, dan hanya
jika, entitas
berkomitmen
untuk: memberhentikan pekerja; atau
AL LIABILITAS
2,605,586
3,518,282
menyediakan
pesangon3,154,392
bagi pekerja
yang
menerima
penawaran
TAS
mengundurkan diri secara sukarela pada
as yang diatribusikan
tanggal yang lebih dahulu antara rencana
pada pemilik entitas induk
formal terperinci atau secara realistis kecil
al saham - modal dasar
kemungkinan untuk dibatalkan. Jika
000.000.000 lembar;
pesangon pemutusan kontrak kerja jatuh
empatkan dan disetor penuh
tempo lebih dari 12 bulan setelah periode
985.962.000 lembar dengan
ai nominal Rp100 per saham
25
342,940besarnya
342,940
342,940
pelaporan maka
pesangon
bahan modal disetor, neto
26
1,154,494
pemutusan 1,154,494
kontrak 1,154,494
kerja
harus
o laba
27
1,387,009
1,199,987
didiskontokan
dengan 1,310,883
menggunakan
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
tingkat
diskonto.
ekuitas yang diatribusikan
v.
Modal saham 2,865,888
pada pemilik entitas induk
2,767,610
2,687,165
EQUITY
u. LIABILITIES
Employee AND
benefits
(continued)
LIABILITIES
(i) Post employment benefits (continued)
CURRENT LIABILITIES
Trade payables
Remeasurements
arising
from
Dividends adjustments
payable
experience
and changes in
Accrued assumptions
expenses
actuarial
are charged or
Short-term employee benefit
credited toliabilities
equity in other comprehensive
income
in the
period in which they arise.
Taxes
payable
Accumulated
remeasurements balance
Royalties payable
Current maturity
of long-term
was reported
in retained earnings.
borrowings:
Finance lease payables Bank
loanscontribution
For
defined
plans, the Group
Loans
from
a third partyto publicly or privately
pays
contributions
Derivative financial instruments
administered
pension insurance plans on
Other liabilities
a mandatory, contractual or voluntary
Total
current
basis.
The liabilities
Group has no further payment
obligations once the contributions have
NON-CURRENT LIABILITIES
been
The contributions are
Loans
from paid.
a third party
recognised
as
employee
benefit
expenses
when
Long-term
borrowings,
net ofthey become due.
current maturities:
Prepaid
contributions are recognised as
Finance lease
payables
- extent that a cash refund
an asset
to the
loans - in the future payments is
orBank
a reduction
Senior Notes
available.
Deferred tax liabilities
Post-employment benefits
(ii) Termination
benefits
liabilities
Provision for mine reclamation
The and
Group
recognises termination
closure
benefits as a liability and an expense
Total non-current
liabilities
when, and
only when, the entity is
demonstrably committed to either:
TOTAL
LIABILITIES
terminate
the employment of the
employee before
the normal retirement
EQUITY
date; or provide termination benefits as a
Equity
to made in order to
resultattributable
of an offer
owners of encourage
the parent entity
voluntary redundancy at the
Share capital - authorised
earlier of dates
between a detailed formal
80,000,000,000
shares;
plan and
or fully
without
issued
paid realistic possibility of
withdrawal.
Where
31,985,962,000
shares
at termination benefits
par value offall
Rp100
share
due per
more
than 12 months after the
Additionalreporting
paid-in capital,
net they should be
period,
Retained earnings
discounted
using the discount rate.
Other comprehensive loss
Total equity attributable to
v.
Share
capital
owners
of the
parent entity
ntingan non-pengendali
29 biasa dikelompokkan
487,155
491,862
Saham
sebagai
ekuitas.490,470
Non-controlling
Ordinary sharesinterests
are classified as equity.
ekuitas
3,353,043
3,259,472
3,177,635
Biaya langsung yang berkaitan dengan
penerbitan saham baru disajikan sebagai
5,958,629
6,695,917
pengurang ekuitas,
setelah 6,413,864
dikurangi pajak,
dari jumlah yang diterima.
Total equity
Incremental costs directly attributable to the
issue
of
new
sharesAND
are shown in equity as a
TOTAL LIABILITIES
deduction, netEQUITY
of tax, from the proceeds.
AL LIABILITAS DAN
UITAS
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
261
S DAN EKUITAS
w.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
Kombinasi
bisnis
entitas
sepengendali
dibukukan menggunakan metode penyatuan
ang diatribusikan
pemilik entitas induk kepemilikan (pooling-of-interest).
am - modal dasar
00.000 lembar;
Selisih antara harga konsiderasi yang diterima
kan dan disetor penuh dengan nilai tercatat setiap transaksi
62.000 lembar dengan
antara
entitas 342,940
sepengendali342,940
minal Rp100 per saham restrukturisasi
25
342,940
dibukukan
sebagai
bagian
tambahan
modal disetor, neto
26
1,154,494
1,154,494 modal
1,154,494
disetor
ekuitas di
laporan posisi
27dalam bagian
1,387,009
1,310,883
1,199,987
rehensif lain
2i
(18,555)
(40,707)
(10,256)
keuangan
konsolidasian.
w.
EQUITY
Business combinations of entities under
common
are accounted
for using the
Equitycontrol
attributable
to
owners
of the parent entity
pooling-of-interests
method.
Share capital - authorised
80,000,000,000
The difference shares;
between the consideration
issued and
received
and fully
thepaid
carrying value of each
31,985,962,000 shares at
restructuring
par value
of Rp100 transaction
per share among entities under
common
control
is net
recorded as part of
Additional
paid-in
capital,
additional
paid-inearnings
capital in the equity section
Retained
Other
comprehensive
of the
consolidated loss
statement of financial
position.
Total equity attributable to
owners of the parent entity
z.
Revenue and expense recognition
Non-controlling interests
Revenue comprises the fair value of the
Total equity
consideration received or receivable for the
sale
of
goods
and AND
services in the ordinary
TOTAL LIABILITIES
course of the EQUITY
Groups activities. Revenue is
shown net of Value-Added Tax (VAT),
As restated (Note 3) *
rebates and discounts and after eliminating
intra-group sales.
262
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/45CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
Pengakuan
(lanjutan)
pendapatan
dan
beban
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
19
- dan
Grup telah15,541
memindahkan risiko
manfaat
kepemilikan
batubara
secara signifikan kepada pembeli;
Grup
tidak
melanjutkan47,511
21
45,443 lagi 74,322
yang 1,613,437
biasanya terkait
22 pengelolaan
1,383,481
1,195,541
dengan kepemilikan
atas batubara
789,870
34e ataupun 582,305
633,685
melakukan 575,888
pengendalian
efektif atas batubara yang dijual;
23
51,344
51,012 diukur37,641
jumlah pendapatan
dapat
secara andal;
24
72,999
65,138
40,355
kemungkinan
besar
manfaat
ekonomis
yang 2,379,797
terkait dengan
2,151,113
2,744,603
transaksi tersebut akan mengalir ke
2,605,586
3,154,392
3,518,282
Grup; dan
biaya yang terjadi atau akan terjadi
sehubungan transaksi penjualan
tersebut dapat diukur secara andal.
Terpenuhinya kondisi tersebut tergantung
persyaratan penjualan dengan setiap
pelanggan. Secara umum risiko dan
manfaat dianggap
berpindah ke
25
342,940telah 342,940
342,940
pelanggan
ketika
terjadi
26
1,154,494
1,154,494transfer
1,154,494
kepemilikan1,387,009
dan risiko 1,310,883
kerugian yang
27
1,199,987
diasuransi.
2i
(18,555)
(40,707)
(10,256)
z.
recognition
CURRENT
The
GroupLIABILITIES
recognises revenue when the
payables
amount ofTrade
revenue
can be reliably measured,
Dividends
it is probable
thatpayable
future economic benefits will
Accrued expenses
flow to employee
the entity benefit
and criteria have been met
Short-term
for each of theliabilities
Groups activities as described
below. The
Group
bases its estimates on
Taxes
payable
Royalties
historical
results,payable
taking into consideration the
Current
of long-term
typematurity
of customer,
the type of transaction and
borrowings:
the specifics
of each arrangement.
Finance lease payables Bank loans from
third party
i.Loans
Sales
ofacoal
Derivative financial instruments
Otherfrom
liabilities
Revenue
coal sales is recognised
when
all
of
the following conditions are
Total current liabilities
fulfilled:
NON-CURRENT LIABILITIES
Loans
third party
- from
the aGroup
has transferred to the
buyer the significant risks and
Long-term borrowings,
of
rewards ofnet
ownership
of the coal;
current maturities:
the
Group
retains
neither continuing
Finance lease payables managerial
Bank
loans - involvement nor effective
control
over
the coal sold;
Senior
Notes
Deferred tax liabilities
Post-employment benefits
the liabilities
amount of revenue can be
Provision for mine
reclamation
measured
reliably;
and closure
it is probable that the economic
benefits
associated
with
the
Total non-current
liabilities
transaction will flow to the Group;
TOTAL
andLIABILITIES
the costs
incurred or to be incurred
EQUITY
with respect to the sales transaction
Equitycan
attributable
to reliably.
be measured
owners of the parent entity
ShareThe
capital
- authorisedof these conditions
satisfaction
80,000,000,000
shares;
depends on
the terms of trade with
issued
and fully
paid
individual
customers.
Generally the risks
31,985,962,000 shares at
rewards
are considered to be
par value ofand
Rp100
per share
transferred
to thenet
customer when the title
Additional
paid-in capital,
and
insurable
risk of loss are transferred.
Retained
earnings
Other comprehensive loss
Total equity
attributable
Sebagai tambahan, penjualan batubara
The Groups
coal to
sales can be subject to
2,865,888
2,767,610
2,687,165
owners of the parent entity
Grup dapat tergantung penyesuaian
adjustment based on the inspection of
berdasarkan 487,155
inspeksi491,862
terhadap
shipments interests
by the customer. In these
ntingan non-pengendali
29
490,470
Non-controlling
pengiriman oleh pelanggan. Dalam hal ini,
cases, revenue is recognised based on
ekuitas
3,259,472estimasi
3,177,635
Total best
equity
penjualan 3,353,043
diakui berdasarkan
the Groups
estimate of the grade
terbaik
Grup
terhadap
kualitas
dan/atau
and/or
quantity
at the time of shipment,
AL LIABILITAS DAN
TOTAL LIABILITIES AND
kuantitas 5,958,629
saat
pengiriman,
dan
and any EQUITY
subsequent adjustments are
UITAS
6,413,864
6,695,917
penyesuaian kemudian dicatat dalam
recorded against revenue. Historically,
ajikan kembali (Catatan 3)
As restated (Note 3) *
akun pendapatan. Secara historis,
the differences between estimated and
perbedaan antara kualitas dan kuantitas
actual grade and/or quantity are not
atatan atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
estimasi dan/atau aktual tidak signifikan.
significant.
agian yang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
263
S JANGKA PENDEK
ii.
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
Pendapatan
jasa penambangan
15
196,419
351,145 dan
326,987
logistik
28
35,185
30,067
39,983
18
28,380
24,867
42,987
Bila suatu transaksi penjualan jasa dapat
1,577andal, 2,020
diestimasi dengan
pendapatan 1,849
34c
13,069 transaksi
47,744
sehubungan dengan
tersebut 37,468
16
43,372
44,786
117,022
diakui dengan mengacu pada tingkat
penyelesaian transaksi tersebut pada
tanggal
laporan
keuangan 32,289
21
29,307 posisi 32,249
konsolidasian.
Hasil transaksi
22
93,574
160,522 dapat
155,577
19
diestimasi
dengan - andal 15,541
pada saat
20
8,147kondisi61,864
terpenuhinya
seluruh
berikut:
5,443
3,790
19,517
-19
21
-22
34e
-23
24
ABILITAS
454,473
774,595
773,679
jumlah pendapatan dapat diukur
secara andal;
15,541
besar
kemungkinan
manfaat
ekonomi
sehubungan
dengan
transaksi tersebut akan mengalir ke
Grup;
45,443
74,322
47,511
tingkat 1,383,481
penyelesaian
dari suatu
1,613,437
1,195,541
789,870
transaksi
padaakhir
periode
633,685
pelaporan582,305
dapat diukur575,888
secara andal;
dan
51,344
51,012
biaya yang
terjadi untuk
transaksi 37,641
dan untuk72,999
menyelesaikan
transaksi 40,355
65,138
tersebut dapat diukur dengan andal.
2,151,113
2,379,797
2,744,603
2,605,586penjualan
3,154,392
3,518,282
Bila hasil transaksi
jasa tidak
dapat
diestimasi
dengan
andal,
pendapatan yang diakui hanya sebesar
beban yang telah diakui yang dapat
diperoleh kembali.
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan iii. Pendapatan penjualan listrik
minal Rp100 per saham
25
342,940
342,940
342,940
modal disetor, neto
26
1,154,494
1,154,494 dari
1,154,494
Pendapatan
yang
dihasilkan
27
1,387,009
1,199,987
penjualan
listrik
diakui 1,310,883
ketika keluaran
rehensif lain
2i
(18,555)
listrik
telah dikirimkan
ke(40,707)
pelanggan.(10,256)
tas yang diatribusikan
pemilik entitas induk
2,865,888
2,767,610
2,687,165
an non-pengendali
CURRENT LIABILITIES
ii. Rendering
of mining and logistics
Trade payables
services
Dividends payable
Accrued expenses
Short-term
employee
benefit of a transaction
When
the outcome
liabilities
involving the
rendering of services can be
Taxesreliably,
payable revenue associated
estimated
Royalties payable
the oftransaction
Current with
maturity
long-term is recognised with
reference
to the stage of completion of
borrowings:
the payables
transaction
at the consolidated
Finance lease
statement
of financial
position date. The
Bank loans
Loans
from a third
party
outcome
of a
transaction can be
Derivative estimated
financial instruments
reliably when all of the
Other
liabilitiesare met:
following
conditions
Total current liabilities
the amount of revenue can be
NON-CURRENT
LIABILITIES
measured
reliably;
Loans
party that the economic
- from
it isa third
probable
benefits
associated
with
the
Long-term borrowings, net of
transaction
will
flow
to
the
Group;
current maturities:
Finance lease payables - Bank
the loans
stage- of completion of the
Senior Notes
transaction
at the end of the
Deferred
tax liabilities
reporting
period can be measured
Post-employment
reliably; benefits
and
liabilities
the costs
incurred for the transaction
Provision for mine reclamation
and
costs to complete the
andthe
closure
transaction can be measured
Total non-current
liabilities
reliably.
TOTAL
When LIABILITIES
the outcome of a transaction
involving theEQUITY
rendering of services cannot
be estimated reliably, revenue is
Equity
attributable
recognised
only to
to the extent of the
owners ofrecognised
the parent entity
expenses
that
are
Sharerecoverable.
capital - authorised
80,000,000,000 shares;
issued and fully paid
iii. Sales of electricity
31,985,962,000
shares at
par value of Rp100 per share
Additional
paid-in capital,
net
Revenue
generated
from sales of
Retained is
earnings
electricity
recognised when the
Otherelectrical
comprehensive
outputloss
is delivered to the
customers.
Total equity
attributable to
owners of the parent entity
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
264
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
CURRENT
iv.
InterestLIABILITIES
income
Trade payables
Dividends payable
Interest
income
is recognised using the
Accrued
expenses
effective
interest
method. When a loan or
Short-term
employee
benefit
receivableliabilities
is impaired, the Group
reduces
thepayable
carrying amount to its
Taxes
Royalties payable
recoverable
amount, being the estimated
Current maturity
of long-term
future cash
flows discounted at the
originalborrowings:
effective interest rate of the
Finance lease
payablesand
- continues to unwind the
instrument,
Bank loans discount
as
income. Interest
Loans from a third interest
party
income instruments
on
impaired
loans
and
Derivative financial
receivables
is recognised using the
Other liabilities
original effective interest rate.
Total current liabilities
NON-CURRENT LIABILITIES
Loans from a third party
v. Rental income
Long-term borrowings, net of
Rental income
from operating leases (net
current
maturities:
of any
incentives
given to the lessee) is
Finance lease
payables
recognised
Bank loanson- a straight-line basis over
the lease
term.Notes
Senior
Deferred tax liabilities
Expenses are recognised
Post-employment
benefits as incurred on an
accrual basis. liabilities
Provision for mine reclamation
and
closure income tax
aa. Current and
deferred
2,151,113
2,379,797
2,744,603
TotalTax
non-current
Beban pajak terdiri
dari pajak
kini dan pajak
expenses liabilities
comprise current and deferred
tangguhan. Pajak diakui dalam laba rugi,
tax. Tax is recognised in profit or loss, except
AL LIABILITAS
2,605,586
3,518,282
TOTAL
kecuali jika pajak
itu terkait 3,154,392
dengan kejadian
to the
extentLIABILITIES
that it relates to items recognised
atau
transaksi
yang
diakui
di
pendapatan
in
other
comprehensive
TAS
EQUITY income or directly in
komprehensif lainnya atau langsung diakui ke
equity. In this case, the tax expenses are
as yang diatribusikan
Equity attributable
to
ekuitas. Dalam hal ini, beban pajak tersebut
recognised
in other comprehensive
income or
pada pemilik entitas induk masing-masing diakui pada pendapatan
owners
of theinparent
directly
equity,entity
respectively.
al saham - modal dasar
Share capital - authorised
komprehensif lainnya atau secara langsung
000.000.000 lembar;
80,000,000,000 shares;
empatkan dan disetor penuh dicatat ke ekuitas.
issued and fully paid
985.962.000 lembar dengan
31,985,962,000 shares at
Beban
pajak
kini
dihitung
berdasarkan
The
income
tax charge is calculated
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value ofcurrent
Rp100 per
share
peraturan
perpajakan
yang
berlaku
pada
on
the
basis
of
the
tax
laws enacted as at the
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
tanggal
keuangan,
di negara
reporting
date earnings
in the countries where the
o laba
27 pelaporan
1,387,009
1,310,883
1,199,987
Retained
dimana
dan entitas
anaknya
Company
and its subsidiaries
operate and
komprehensif lain
2i Perusahaan
(18,555)
(40,707)
(10,256)
Other
comprehensive
loss
beroperasi dan menghasilkan pendapatan
generate taxable income. Specifically for
ekuitas yang diatribusikan kena pajak. Khusus untuk Adaro, tarif pajak
Total
equity
to is 45% as stipulated
Adaro,
theattributable
tax rate used
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
yang digunakan adalah sebesar 45% sesuai
in its CCA. Management periodically
dengan
Manajemen secara
evaluates the positions
ntingan non-pengendali
29 PKP2B. 487,155
491,862periodik
490,470
Non-controlling
interests taken in Annual Tax
mengevaluasi posisi yang diambil dalam Surat
Returns with respect to situations in which the
ekuitas
3,259,472dengan
3,177,635
equity
Pemberitahuan 3,353,043
Tahunan sehubungan
applicable Total
tax regulations
are subject to
situasi
dimana
aturan
pajak
yang
berlaku
interpretation.
It
establishes
a
provision where
AL LIABILITAS DAN
TOTAL LIABILITIES AND
membutuhkan 5,958,629
interpretasi 6,413,864
atas peraturan
appropriate on
the basis of the amounts
UITAS
6,695,917
EQUITY
pajak yang berlaku. Jika perlu, manajemen
expected to be paid to the tax authorities.
ajikan kembali (Catatan 3)
As restated (Note 3) *
menentukan provisi dibentuk berdasarkan
jumlah yang diharapkan akan dibayar pada
atatan atas laporan keuangan konsolidasian
terlampir
merupakan
The accompanying notes to the consolidated financial statements form an
otoritas
pajak.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
265
S DAN EKUITAS
aa.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
Untuk15pendapatan196,419
yang menjadi351,145
subjek pajak326,987
penghasilan
final, beban
28
35,185pajak diakui
30,067secara 39,983
proporsional
dengan
jumlah 24,867
pendapatan 42,987
18
28,380
akuntansi yang diakui dan disajikan dalam
sabagai bagian dari 1,577
akun beban 2,020
operasional 1,849
k
13,069dikarenakan
47,744 pajak 37,468
pada34ctahun berjalan
lti
16 tidak memenuhi
43,372 kriteria
44,786
tersebut
sebagai117,022
car atas pinjaman
pajak
penghasilan.
anjang:
ng sewa pembiayaan
21
29,307
32,249
32,289
Pajak22penghasilan 93,574
tangguhan diakui,
ng bank
160,522dengan155,577
menggunakan
metode balance
sheet
dari pihak ketiga
19
15,541liability
keuangan derivatif
8,147 temporer
61,864antara
untuk20semua perbedaan
lain
5,443 aset dan
3,790
dasar pengenaan pajak
liabilitas 19,517
pada
litas jangka pendek dengan nilai tercatatnya
454,473
774,595laporan773,679
keuangan konsolidasian. Namun, liabilitas
S JANGKA PANJANG pajak tangguhan tidak diakui jika timbul dari
dari pihak ketiga
19
15,541 atau pada
- saat
pengakuan
awal goodwill;
angka panjang setelah pengakuan awal suatu aset atau liabilitas
i bagian yang akan
yang timbul dari transaksi selain kombinasi
mpo dalam satu tahun:
transaksi tersebut
ng sewa pembiayaan bisnis21yang pada saat
45,443
74,322 tidak 47,511
mempengaruhi
laba
rugi akuntansi
maupun
ng bank
22
1,383,481
1,613,437
1,195,541
laba rugi kena pajak. - Pajak penghasilan
es
789,870
ajak tangguhan
34e
582,305Adaro,575,888
tangguhan,
kecuali
ditentukan633,685
menggunakan tarif pajak yang berlaku atau
mbalan pasca kerja
51,344 telah berlaku
51,012 pada 37,641
yang 23
secara substansial
amasi dan penutupan akhir periode pelaporan dan diharapkan
24
72,999
65,138
40,355
diterapkan jika aset pajak penghasilan
liabilitas pajak
litas jangka panjang tangguhan direalisasikan
2,151,113atau2,379,797
2,744,603
tangguhan diselesaikan. Tarif pajak yang
ABILITAS
2,605,586
3,154,392sesuai
3,518,282
digunakan Adaro
adalah sebesar,
dengan PKP2B, 45%.
ang diatribusikan
Aset pajak penghasilan tangguhan diakui
pemilik entitas induk hanya jika besar kemungkinan jumlah
am - modal dasar
penghasilan kena pajak di masa depan akan
00.000 lembar;
memadai
untuk
dikompensasi
dengan
kan dan disetor penuh
62.000 lembar dengan perbedaan temporer yang masih dapat
minal Rp100 per saham digunakan.
25
342,940
342,940
342,940
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
1,310,883
1,199,987
Atas 27
perbedaan1,387,009
temporer dalam
investasi
rehensif lain
(18,555)
(40,707)
pada 2ientitas anak
dan asosiasi,
dibentuk(10,256)
tas yang diatribusikanpajak penghasilan tangguhan, kecuali untuk
tangguhan 2,767,610
dimana saat
pemilik entitas induk liabilitas pajak 2,865,888
2,687,165
pembalikan
perbedaan
sementara
an non-pengendali dikendalikan
29
491,862
oleh 487,155
Grup dan sangat
mungkin490,470
perbedaan
temporer
tidak
akan
dibalik
di
tas
3,353,043
3,259,472
3,177,635
masa mendatang.
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
tax
EQUITY
Equity income
attributable
to
Deferred
tax assets
are recognised
owners
oftothe
only
theparent
extententity
that it is probable that future
Share
taxablecapital
profits- authorised
will be available against which
80,000,000,000
shares; can be utilised.
the temporary differences
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained
Deferred
incomeearnings
tax is provided on temporary
Other
comprehensive
differences
arising losson investment in
subsidiaries
and associates,
except for
Total
equity attributable
to
deferred
income
tax
liability
where
the timing
owners of the parent entity
of the reversal of temporary difference is
Non-controlling
controlled by theinterests
Group and it is probable that
the temporary
difference
Total equity will not be reversed
in the foreseeable future.
TOTAL LIABILITIES AND
EQUITY
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
income
CURRENT LIABILITIES
For income
which
is subject to final tax, tax
Trade
payables
expenses
are recognised
Dividends
payable proportionally with
the accounting
revenue recognised and
Accrued expenses
presented
as part benefit
of the operating expenses
Short-term
employee
account in the liabilities
current year as such tax does
payable
not satisfy Taxes
the criteria
of income tax.
Royalties payable
Current maturity of long-term
borrowings:
Finance lease payables Deferred
income
Bank
loanstax
- is recognised, using the
balance
sheeta third
liability
method, on temporary
Loans from
party
Derivative
financialarising
instruments
differences
between the tax bases of
Other
liabilities and their carrying
assets and
liabilities
amounts
in
the
consolidated financial
Total current liabilities
statements. However, deferred tax liabilities
NON-CURRENT
LIABILITIES
are not recognised
if they arise from the initial
Loans fromofagoodwill;
third party
recognition
deferred income tax is
not accounted for if it arises from the initial
Long-term
borrowings,
of or liability in a
recognition
of an net
asset
current maturities:
transaction
other
than
a
business combination
Finance lease payables that atBank
the loans
time -of the transaction affects
neither accounting
nor taxable profit or loss.
Senior Notes
Deferred
tax liabilities
Deferred
income
tax is determined, except for
Post-employment
benefits
Adaro, using tax rates
that have been enacted
or substantiallyliabilities
enacted at the start of the
Provision
for mine
reclamation
reporting
period
and are expected to apply
and closure
when the related deferred income tax asset is
realised
or the deferred
Total
non-current
liabilitiesincome tax liability is
settled. The tax rate used by Adaro is, in
TOTAL with
LIABILITIES
accordance
the CCA, 45%.
As restated (Note 3) *
266
aa.
Lampiran 5/49CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
2.
IKHTISAR
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT ACCOUNTING
2015
2014*
2014*
(lanjutan)Notes
POLICIES (continued)
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
aa.
Equity attributable to
bb.
Segment
reporting
owners
of the parent
entity
Share capital - authorised
Operating segments
are reported in a manner
80,000,000,000
shares;
issued and
fully
consistent
with
thepaid
internal reporting provided
31,985,962,000
at decision-maker. The
to the chief shares
operating
par value
of Rp100
per share
chief
operating
decision-maker, who is
Additional
paid-in for
capital,
net
responsible
allocating
resources and
Retained earnings
assessing
performance
Other comprehensive loss of the operating
segments and making strategic decisions, has
Total
equity
attributable
to
been
identified
as the Board
of Directors.
owners of the parent entity
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
tax
CURRENT LIABILITIES
Deferred Trade
income
tax assets and liabilities are
payables
offset when
therepayable
is a legally enforceable right
Dividends
to offset
currentexpenses
tax assets against current tax
Accrued
liabilitiesemployee
and when
the deferred income tax
Short-term
benefit
liabilitiesrelate to income taxes
assets and liabilities
Taxes
payable
levied by the
same
taxation authority on either
Royalties
payable
the same taxable entity or different taxable
Current
maturity
of long-term
entities
where
there is an intention to settle
borrowings:
the
balances
on
Finance lease payablesa -net basis.
Bank loans Loans from a third party
Derivative financial instruments
Other
liabilitiestax, the Group also
In addition
to income
recognises
other
types of taxes that are
Total current liabilities
calculated based on production or revenue
NON-CURRENT
LIABILITIES
(i.e. royalty fees).
Exploitation fees and royalty
Loans
a third party
fees
arefrom
accounted
for as income taxes when
they have the characteristics of an income
Long-term
borrowings,
net ofto be the case when
tax. This
is considered
current maturities:
the
tax
is
imposed
by
Finance lease payables - the Government and the
amount
payable
Bank
loans is- based on taxable income
rather than Senior
on physical
Notesquantities produced or
a Deferred
percentage
of revenue. For such
tax liabilities
Post-employment
benefitsand deferred income
arrangements, current
liabilities
tax is provided
for on the same basis as
Provision
for mine
reclamation
described
above
for other forms of taxation.
and closure
Obligations arising from exploitation fees or
arrangements
Totalroyalty
non-current
liabilitiesdo not satisfy these
criteria, and therefore are recognised as
TOTAL
LIABILITIES
current
provisions
and included in cost of
revenue.
EQUITY
487,155
income
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
267
an non-pengendali
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
268
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/51CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
3.
PENYAJIAN
KEMBALI
DAN December
REKLASIFIKASI
3.
RESTATEMENT AND RECLASSIFICATION OF
Notes
2015
2014*
ATAS AKUN-AKUN
LAPORAN 2014*
KEUANGAN
ACCOUNTS IN THE CONSOLIDATED FINANCIAL
STATEMENTS
ILITAS DAN EKUITASKONSOLIDASIAN (lanjutan)
LIABILITIES(continued)
AND EQUITY
ILITAS
LIABILITIES
Laporan posisi keuangan konsolidasian Grup pada
The Groups restated
consolidated statement of
tanggal
1
Januari
2014
yang
telah
disajikan
kembali
financial
position
as
at
1
January
ILITAS JANGKA PENDEK
CURRENT LIABILITIES 2014 is as follows:
adalah sebagai
g usaha
15 berikut: 196,419
351,145
326,987
Trade payables
g dividen
28
35,185
30,067
39,983
Dividends payable
n yang masih harus dibayar
18
28,380
24,867 Penyesuaian
42,987
Accrued expenses
itas imbalan kerja jangka
atas penerapan Short-term employee benefit
ndek
1,577
2,020
1,849
liabilities
No. 24
g pajak
34c
13,069
47,744 PSAK
37,468
Taxes payable
2013)/
g royalti
16
43,372
44,786 (revisi
117,022
Royalties payable
Saldo tercatat
Adjustment due Current
Saldo
setelah
an lancar atas pinjaman
maturity
of long-term
gka panjang:
borrowings:
sebelumnya/
to adoption of
penyesuaian/
Utang sewa pembiayaan
21
29,307
32,249
32,289
lease payables
Previously
SFAS
No. 24 Finance
Balance
after
Utang bank
22
93,574
160,522 (revised
155,577
Bank loans reported
2013)
adjustments
man dari pihak ketiga
19
15,541
Loans from a third party
umen keuangan derivatif ASET TIDAK
20 LANCAR 8,147
61,864
Derivative financial instruments
NON-CURRENT ASSETS
g lain-lain
5,443
3,790
19,517 (34)
Other
Aset pajak tangguhan
8,694
8,660 liabilities Deferred tax assets
liabilitas jangka pendek
LIABILITAS TIDAK
454,473
774,595
773,679
NON-CURRENT
LIABILITIES
NON-CURRENT LIABILITIES
Post-employment benefits
Loans from a third party
43,068
(5,427)
37,641
liabilities
631,734
1,951 Long-term borrowings,
633,685 net ofDeferred tax liabilities
current maturities:
EQUITY
74,322
47,511
Finance lease payables 1,613,437
1,195,5413,190
Bank loans 1,196,797
1,199,987
Retained earnings
789,870
Senior Notes
575,888
633,685 252
Deferred
tax liabilities
490,218
490,470
Non-controlling interests
Post-employment benefits
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
si reklamasi dan penutupan
Provision for mine reclamation
mbang
24 keuangan72,999
65,138
and closure
consolidated statement of
Laporan posisi
konsolidasian
Grup pada40,355 The Groups restated
tanggal 31 Desember 2014 yang telah disajikan
financial position as at 31 December 2014 is as
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
follows:
kembali adalah sebagai berikut:
AL LIABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
Penyesuaian
atas
penerapan
TAS
EQUITY
PSAK No. 24
as yang diatribusikan
Equity attributable to
(revisi 2013)/
pada pemilik entitas induk
owners
of the
parent entity
Saldo tercatat
Adjustment due
Saldo
setelah
al saham - modal dasar
Share
capital - authorised
sebelumnya/
to adoption of
penyesuaian/
000.000.000 lembar;
80,000,000,000 shares;
Previously
SFAS No. 24
Balance
empatkan dan disetor penuh
issued after
and fully paid
reported
(revised
2013)
adjustmentsshares at
985.962.000 lembar dengan
31,985,962,000
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
NON-CURRENT
ASSETS
bahan modal disetor, netoASET TIDAK
26 LANCAR
1,154,494
1,154,494
1,154,494
Additional paid-in capital,
net
o laba
1,310,883
1,199,987 216
Retained
Aset pajak27tangguhan1,387,009
4,539
4,755 earnings Deferred tax assets
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
LIABILITAS TIDAK
NON-CURRENT
ekuitas yang diatribusikan
Total equity attributable to
LANCAR
LIABILITIES
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Liabilitas imbalan
Post-employment benefits
ntingan non-pengendali pasca kerja
29
487,155
491,862
490,470(2,141) Non-controlling
53,153
51,012interests
liabilities
Liabilitas pajak tangguhan
574,855
1,033
575,888
Deferred tax liabilities
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
EKUITAS
EQUITY
AL LIABILITAS DAN
TOTAL LIABILITIES AND
Saldo laba
1,309,707
1,176
1,310,883
Retained earnings
UITAS
5,958,629
6,413,864
6,695,917
EQUITY
Kepentingan
ajikan kembali (Catatan 3)
As restated (Note Non-controlling
3) *
non-pengendali
491,714
148
491,862
interests
LANCAR
ILITAS JANGKA PANJANG
man dari pihak ketiga Liabilitas imbalan
19
15,541
man jangka panjang setelah
pasca kerja
urangi bagian yang akanLiabilitas pajak tangguhan
uh tempo dalam satu tahun:
EKUITAS21
Utang sewa pembiayaan
45,443
Utang bank
1,383,481
Saldo laba22
or Notes
Kepentingan
itas pajak tangguhan
34e
582,305
non-pengendali
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
269
Laba bruto
720,000
454,473(159,734)
774,595
(263)
773,679
(223)
Laba usaha
493,553
S JANGKA PANJANG
dari pihak ketiga Laba sebelum19pajak
15,541
penghasilan
325,360
angka panjang setelah
Beban pajak penghasilan
(141,820)
i bagian yang akan
Laba tahun berjalan
183,540
mpo dalam satu tahun:
Total penghasilan
ng sewa pembiayaan
21
45,443
74,322
komprehensif
ng bank
22 lain tahun1,383,481
1,613,437
berjalan, setelah pajak
es
- (33,017)
ajak tangguhan Total penghasilan
34e
582,305
575,888
47,511
1,195,541
(1,822)
789,870
633,685
51,344 150,52351,012
(2,118)
37,641
komprehensif tahun
mbalan pasca kerja berjalan 23
Laba tahun berjalan
amasi dan penutupan
yang dapat24
diatribusikan
kepada:
72,999
(486)
(486)
190
(296)
719,737
Total current
liabilities
(3,235)
(163,192)
(3,235)
489,832
NON-CURRENT LIABILITIES
(3,235)
321,639
Profit before income tax
3,235
(138,395)
Long-term borrowings, net of Income tax expenses
- current maturities:
183,244
Profit for the year
Finance lease payables - Total other comprehensive
income for the
Bank loans (34,839)
year, net of tax
Senior
Notes
65,138
40,355
2,744,603
3,518,282
TOTAL LIABILITIES
non-pengendali
Total penghasilan
ang diatribusikan komprehensif tahun
berjalan yang dapat
pemilik entitas induk
am - modal dasar diatribusikan kepada
5,378
(265)
(31)
00.000 lembar;
- Pemilik entitas induk
147,711
(2,014)
kan dan disetor penuh
- Kepentingan
62.000 lembar dengan
(104)
minal Rp100 per saham non-pengendali
25
342,940 2,812
342,940
342,940
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Laba bersih per
27 saham 1,387,009
1,310,883
1,199,987
rehensif lain
(18,555)0.00557
(40,707) (0.00001)
(10,256)
- Dasar 2i
177,897
5,347
EQUITY
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
270
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
attributable to:
Owners of the parent entity
Non-controlling interests
2,865,888
an non-pengendali
Gross profit
Operating expenses
Operating income
Lampiran 5/53CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
4.
ESTIMASI
DAN PERTIMBANGAN
AKUNTANSI
4.
CRITICAL ACCOUNTING ESTIMATES AND
Notes
2015
2014*
2014*
YANG PENTING
JUDGEMENTS
The LIABILITIES
preparationAND
of EQUITY
the consolidated financial
statements in conformity
with Indonesian Financial
LIABILITIES
Accounting Standards requires management to
make CURRENT
estimates and
assumptions that affect the
LIABILITIES
reported amounts
of payables
assets and liabilities and the
Trade
disclosure of Dividends
contingentpayable
assets and liabilities at the
Accrued
reporting date
and theexpenses
reported amounts of revenue
andShort-term
expenses employee
during thebenefit
reporting period. Estimates,
assumptions and liabilities
judgements are continually
Taxes
payable
evaluated and are
based
on historical experience
Royalties
payable
and other factors, including expectations of future
Current
of long-term
events
thatmaturity
are believed
to be reasonable under the
circumstances. borrowings:
Finance lease payables Bank loans The Group
hasfrom
identified
following matters under
Loans
a thirdthe
party
which
significant
judgements, estimates and
Derivative
financial instruments
assumptions are Other
made liabilities
and where actual results may
differ from these estimates under different
Total current
liabilities and may materially
assumptions
and conditions
affect the consolidated financial results or financial
NON-CURRENT
LIABILITIES
position
of the Group
reported in future years.
Loans from a third party
Long-term borrowings, net of
Incomecurrent
taxes and
other taxes
maturities:
Finance lease payables The calculations
of income
tax expense for each
Bank loans
company within
the Notes
Group require judgements
Senior
and Deferred
assumptions
in determining the capital
tax liabilities
allowances
and deductibility
Post-employment
benefits of certain expenses
during the estimation
process. In particular, the
liabilities
calculation
of reclamation
Adaros income tax expense
Provision
for mine
and closure of applicable tax laws
involves the interpretation
and regulations including Adaros CCA. The tax
Total
non-current
regulation
under liabilities
the CCA is specific to Adaro
and therefore may not prescribe specific tax
rules TOTAL
on all LIABILITIES
the many transactions that the
Group has undertaken.
EQUITY
as yang diatribusikan
to
Penghasilan yang diperoleh perusahaanThe Equity
revenueattributable
of the companies
within the Group
pada pemilik entitas indukperusahaan dalam Grup kadang-kadang dapat
owners
of the parent
is sometimes
also entity
subject to both final and nonal saham - modal dasar
Share
capitaltax.
- authorised
dikenakan pajak final dan non-final. Penentuan
final
income
Determining the amount of
000.000.000 lembar;
80,000,000,000
penghasilan yang dikenakan pajak final dan
revenue
subject toshares;
final and non-final tax as well
empatkan dan disetor penuh
issued and
fully paid
non-final dan juga biaya pengurang pajak
as expenses
relating
to revenue from the non985.962.000 lembar dengan
31,985,962,000
shares
at requires judgements
sehubungan
dengan
penghasilan
yang
final income tax
regime
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par
value
of
Rp100
per
share
dikenakan
pajak
non-final
memerlukan
and estimates.
bahan modal disetor, neto pertimbangan
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
dan estimasi.
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
Semua pertimbangan dan estimasi yang dibuat
All judgements and estimates made by
manajemen seperti yang diungkapkan di atas
management
as discussed
above may be
ekuitas yang diatribusikan
Total
equity attributable
to
oleh Direktorat
Jenderal
challenged
by the
Directorate General of
pada pemilik entitas indukdapat dipertanyakan
2,865,888
2,767,610
2,687,165
owners
of the parent
entity
Pajak (DJP). Sebagai akibatnya, terjadi
Taxation (DGT). As a result, the ultimate tax
ntingan non-pengendali ketidakpastian
29
487,155
491,862
490,470
Non-controlling interests
dalam
penentuan
kewajiban
determination
becomes
uncertain.
The
pajak.
Resolusi
posisi
pajak
yang
diambil
oleh
resolution
of
tax
positions
taken
by
the
Group
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
Grup dapat berlangsung bertahun-tahun dan
can take several years to complete and in some
sangat
sulit
untuk
memprediksi
hasil
akhirnya.
cases
it
is
difficult
to predict the ultimate
AL LIABILITAS DAN
TOTAL LIABILITIES AND
Apabila terdapat perbedaan
outcome. WhereEQUITY
the final outcome of these
UITAS
5,958,629 perhitungan
6,413,864 pajak
6,695,917
dengan jumlah yang telah dicatat, perbedaan
matters is different from the amounts initially
ajikan kembali (Catatan 3)
restated
(Note 3) * will have an impact
tersebut
akan
berdampak
pada
pajak
recorded, As
such
differences
penghasilan dan pajak tangguhan dalam tahun
on the income tax and deferred income tax
atatan atas laporan keuangan konsolidasian
merupakan
Thedibuat.
accompanying notes to the consolidated
financial statements
forminanwhich this determination
dimana terlampir
penentuan
pajak tersebut
provision
in the year
agian yang tidak terpisahkan dari laporan keuangan konsolidasian
integral part of these consolidatedisfinancial
made.statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
271
S DAN EKUITAS
S
272
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/55CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
4.
ESTIMASI
DAN PERTIMBANGAN
AKUNTANSI
4.
CRITICAL ACCOUNTING ESTIMATES AND
Notes (lanjutan)
2015
2014*
2014*
YANG PENTING
JUDGEMENTS (continued)
Estimasi cadangan
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
273
S DAN EKUITAS-
LIABILITIES
AND
EQUITY assets and fixed
Impairment of
non-financial
assets
LIABILITIES
TheCURRENT
recoverable
amount of a cash-generating
LIABILITIES
asset or group
assets is measured at the
Tradeofpayables
higher ofDividends
its fair value
less costs to disposal or
payable
value in Accrued
use. The
determination of fair value
expenses
less costsemployee
to disposal
or value in use requires
Short-term
benefit
liabilities
management
to
make
estimates
and
payableexpected production
assumptionsTaxes
regarding
Royalties
payable commodity prices
levels, sales
volumes,
Current
maturity
of long-term
(considering
current
and historical prices, price
trends and borrowings:
related factors), reserves (see
Finance
leaseestimates),
payables - operating costs, closure
Reserve
Bank loans
- discount rate and future
and rehabilitation
costs,
Loansexpenditure.
from a third party
capital
These estimates and
Derivative
financial
assumptions
areinstruments
subject to risk and uncertainty,
Otherisliabilities
and hence there
a possibility that changes in
circumstances
will
alter
these projections, which
Total current liabilities
alteration may have an impact on the
recoverable amount
of the assets. In such
NON-CURRENT
LIABILITIES
circumstances,
or all of the carrying
Loans from asome
third party
values of the assets may be further impaired or
the impairment
charges
may be reduced with
Long-term
borrowings,
net of
the impact
being
recorded in profit or loss.
current
maturities:
Finance lease payables Bank loans Senior Notes
Deferred
tax liabilities
Pension
obligation
Post-employment benefits
mbalan pasca kerja Nilai kini
23 kewajiban 51,344
51,012 pada 37,641
liabilities
pensiun tergantung
The present value
of the pension obligation
amasi dan penutupan
Provision
for mine
sejumlah faktor yang ditentukan berdasarkan
depends
on areclamation
number of factors that are
65,138
40,355
and an
closure
basis 24
dari aktuaria 72,999
dengan menggunakan
determined on
actuarial basis using a
sejumlah
asumsi.
Asumsi
yang
digunakan
dalam
number
of
assumptions.
The assumptions used
litas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
menentukan beban/(pendapatan) bersih untuk
in determining the net cost/(income) for
pensiun termasuk 2,605,586
tingkat diskonto,
perubahan
pensions
include
the discount rate, future
ABILITAS
3,154,392
3,518,282
TOTAL
LIABILITIES
remunerasi masa depan, tingkat pengurangan
remuneration changes, employee attrition rates,
karyawan, tingkat harapan hidup dan periode
life expectancy andEQUITY
expected remaining periods
sisa yang diharapkan dari masa aktif karyawan.
of service of employees. Any changes in these
ang diatribusikan Setiap perubahan dalam asumsi-asumsi ini akan
Equity attributable
assumptions
will have anto
impact on the carrying
pemilik entitas induk
owners
of the
parent
entity
berdampak pada nilai tercatat atas kewajiban
amount
of the
pension
obligation.
am - modal dasar
Share capital - authorised
pensiun.
00.000 lembar;
80,000,000,000 shares;
kan dan disetor penuh
and fully paid
Grup menentukan tingkat diskonto yang sesuai
The issued
Group determines
the appropriate discount
62.000 lembar dengan
31,985,962,000
shares
pada setiap akhir tahun. Tingkat suku bunga
rate at the end of
each at
year. This is the interest
minal Rp100 per saham
25 digunakan
342,940
342,940 nilai342,940
par value
of Rp100
per be
share
inilah yang
untuk menentukan
rate that
should
used to determine the
modal disetor, neto kini dari26estimasi arus
1,154,494
1,154,494
1,154,494
Additional
paid-in
net future cash outflows
kas keluar
masa depan
present value
ofcapital,
estimated
1,387,009 untuk
1,310,883
1,199,987
earningsto settle the related
yang 27
akan dibutuhkan
memenuhi
expectedRetained
to be required
rehensif lain
2i pensiun. Dalam
(18,555)menentukan
(40,707)tingkat(10,256)
Other comprehensive
kewajiban
pension
obligation. loss
In determining the
diskonto yang sesuai, Grup mengggunakan
appropriate
discount rate,tothe Group considers
tas yang diatribusikan
Total
equity attributable
tingkat suku bunga2,865,888
obligasi korporat
berkualitas
the of
interest
ratesentity
of high quality corporate
pemilik entitas induk
2,767,610
2,687,165
owners
the parent
tinggi (atau obligasi pemerintah, dengan
bonds (or government bonds, if there is no deep
an non-pengendali pertimbangan
29
491,862
Non-controlling
interests
saat ini487,155
tidak ada pasar
aktif untuk490,470
market
for high quality
corporate bonds) that are
obligasi korporat berkualitas tinggi) dalam mata
denominated in the currency in which the
tas
3,177,635
Total
uang yang sama 3,353,043
dengan mata3,259,472
uang imbalan
benefits will be
paidequity
and that have terms to
yang
akan
dibayarkan
dan
memiliki
waktu
jatuh
maturity
approximating
the terms of the related
ABILITAS DAN
TOTAL LIABILITIES AND
tempo yang kurang
lebih sama6,413,864
dengan waktu
pension obligation.
S
5,958,629
6,695,917
EQUITY
jatuh
tempo
kewajiban
pensiun
yang
bersangkutan.
embali (Catatan 3)
As restated (Note 3) *
Asumsi terlampir
kunci lainnya
pensiun
Other
keystatements
assumptions
atas laporan keuangan konsolidasian
merupakanuntuk kewajiban
The accompanying
notes to the consolidated
financial
form an for
didasarkan
sebagian
pada kondisi pasar
saatpart
ini.of these consolidated
benefits
are based in part
ang tidak terpisahkan dari laporan
keuangan
konsolidasian
integral
financial statements.
secara keseluruhan.
conditions.
274
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
pension obligation
on current market
Lampiran 5/57CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
4.
ESTIMASI
DAN PERTIMBANGAN
AKUNTANSI
4.
CRITICAL ACCOUNTING ESTIMATES AND
Notes (lanjutan)
2015
2014*
2014*
YANG PENTING
JUDGEMENTS (continued)
LIABILITIES
AND EQUITY
Fair value estimation
LIABILITIES
When the fair values of financial assets and
CURRENT
LIABILITIES
financial
liabilities
recorded in the consolidated
payables position cannot be
statement Trade
of financial
Dividends
measured
based payable
on quoted prices in active
Accrued
expenses
markets, their fair
value is measured using
Short-term employee benefit
valuation techniques
including the discounted
liabilities
cash flow (DCF)
model. The inputs to these
Taxes payable
models Royalties
are takenpayable
from observable markets
wherematurity
possible,
where this is not feasible, a
Current
of but
long-term
degree of judgement
is required in establishing
borrowings:
fair lease
values.
Judgements
include considerations
Finance
payables
Bank
loans
of inputs
such
as liquidity
risk, credit risk and
Loans from
a thirdinparty
volatility.
Changes
assumptions about these
Derivative
financial
instruments
factors
could affect
the reported fair value of
Other liabilities
financial instruments.
See Note 43.2 for further
disclosures.
Total current liabilities
LIABILITIES
- NON-CURRENT
Interests in joint
arrangements
Loans from a third party
Judgement is required to determine when the
Long-term
borrowings,
net of which requires an
Group has
joint control,
currentofmaturities:
assessment
the relevant activities and when
Finance
payables
the lease
decisions
in relation
to those activities
Bank loans require unanimous
consent.
The Group has
Senior Notes
determined
relevant activities for its
Deferredthat
tax the
liabilities
joint
arrangementsbenefits
are those relating to the
Post-employment
operating andliabilities
capital decisions of the
arrangement.
Provision
for mine reclamation
and closure
Total
non-current
liabilities
Judgement
is also
required to classify a joint
arrangement as either a joint operation or a
joint TOTAL
venture.LIABILITIES
Classifying the arrangement
requires the Group
to assess its rights and
EQUITY
obligations arising from the arrangement.
Equity attributable
Specifically,
it considers:to
owners of the parent entity
Share capital - authorised
-80,000,000,000
The structureshares;
of the joint arrangement issued and
paid
whether
it isfully
structured
through a separate
31,985,962,000
shares at
vehicle
par value of Rp100 per share
- Whenpaid-in
the arrangement
Additional
capital, net is structured through
a separate
vehicle,
the Group also considers
Retained
earnings
the comprehensive
rights and obligations
Other
loss arising from:
- The legal form of the separate vehicle
Total- equity
to the
The attributable
terms
of
contractual
owners of arrangement
the parent entity
- Other facts
and circumstances (when
Non-controlling
interests
relevant)
Total equity
This assessment often requires significant
TOTAL
LIABILITIES
AND conclusion on joint
judgement,
and a different
control and alsoEQUITY
whether the arrangement is a
joint operation
or a (Note
joint3)venture,
may materially
As restated
*
impact the consolidated financial statements.
ILITAS
ekuitas
3,353,043
3,259,472
3,177,635
Penilaian ini sering membutuhkan pertimbangan
AL LIABILITAS DAN
yang signifikan, dan kesimpulan yang berbeda
UITAS
5,958,629
6,413,864
6,695,917
mengenai pengendalian
bersama
dan apakah
pengaturan
tersebut
merupakan
operasi
bersama
ajikan kembali (Catatan 3)
atau ventura bersama, dapat memiliki dampak
material
terhadap
laporan
keuangan
atatan atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
konsolidasian.
agian yang tidak terpisahkan dari laporan
keuangan konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
275
S DAN EKUITAS
S
Kepentingan
(lanjutan)
dalam
pengaturan
bersama
S JANGKA PENDEK
Grup memiliki pengaturan bersama yang
ha
15
196,419
351,145
326,987
terstruktur
melalui 35,185
ventura 30,067
bersama, 39,983
den
28
PT Bhimasena
Power
Indonesia 24,867
(BPI) dan 42,987
g masih harus dibayar
18
28,380
mbalan kerja jangka PT Tanjung Power Indonesia (TPI). Struktur
dan persyaratan dari1,577
perjanjian 2,020
kontraktual 1,849
k
34c
13,069
47,744
mengindikasikan
bahwa
Grup memiliki
hak atas 37,468
lti
16 dari pengaturan
43,372 bersama
44,786
aset bersih
tersebut.117,022
car atas pinjaman Grup menilai fakta dan kondisi lain yang
anjang:
berkaitan dengan pengaturan ini dan kesimpulan
ng sewa pembiayaan
21
29,307
32,249
32,289
final dari
yang dilakukan
ng bank
22 penilaian 93,574
160,522adalah155,577
pengaturan
tersebut
merupakan
dari pihak ketiga
19
15,541ventura
12 untuk informasi
keuangan derivatif bersama.
20Lihat Catatan8,147
61,864 lebih
lain
5,443
3,790
19,517
lanjut.
454,473
5. PANJANG
KAS DAN SETARA KAS
S JANGKA
dari pihak ketiga
19
15,541
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
Kas
ng sewa pembiayaan
21
45,443
ng bank
22
1,383,481
Kas di bank - Rupiah
es
ajak tangguhan Lain-lain (masing-masing
34e
582,305
di bawah AS$50.000)
mbalan pasca kerja
23
51,344
amasi dan penutupan
Kas di bank - Dolar AS
24 NISP Tbk 72,999
PT Bank OCBC
PT CIMB Niaga Tbk 2,151,113
litas jangka panjang
PT Bank DBS Indonesia
ABILITAS
2,605,586
Lain-lain (masing-masing
di bawah AS$50.000)
tas
ABILITAS DAN
S
3,353,043
Total deposito berjangka
Rupiah
5,958,629
774,595
773,679
5.
2015
110
74,322
47,511
1,613,437
1,195,541
789,870
575,888
633,685
21,273
51,012
37,641
65,138
387,800 40,355
101,945
2,379,797
2,744,603
30,639
3,154,392
3,518,282
51,423
571,807
694
342,940
342,940
593,774
1,154,494
1,154,494
1,310,883
1,199,987
(40,707)
(10,256)
CURRENT
LIABILITIES
The
Group has
joint arrangements which are
Trade payables
structured
through
ventures,
Dividends
payable joint
PT Bhimasena
Power
Indonesia
(BPI)
and
Accrued expenses
PT Tanjung
Powerbenefit
Indonesia (TPI). This
Short-term
employee
structure and the
terms of the contractual
liabilities
payable
arrangementTaxes
indicate
that the Group has rights
Royalties
to the net
assetspayable
of the arrangement. The
Current
of long-term
Group maturity
also assessed
the other facts and
circumstancesborrowings:
relating to this arrangement and
Finance lease payables the final Bank
conclusion
loans -was that the arrangement
wasLoans
a joint
venture.
from
a third The
partyfinal conclusion was
that thefinancial
arrangement
was a joint venture. Refer
Derivative
instruments
Other
to Note 12 for
moreliabilities
information.
Total current liabilities
CASH
AND CASH LIABILITIES
EQUIVALENTS
NON-CURRENT
Loans from a third party
2014
Long-term borrowings, net of
203 current maturities:
Cash on hand
Finance lease payables Bank loans Cash in banks - Rupiah
Senior Notes
Deferred tax liabilities
25,422
Others
(each below US$50,000)
Post-employment
benefits
liabilities
Provision for mine reclamation
Cash in banks - US Dollars
and closure
37,057
PT Bank OCBC NISP Tbk
57,615
Total non-current liabilities PT CIMB Niaga Tbk
246,413
PT Bank DBS Indonesia
TOTAL LIABILITIES
53,545
Others (each below US$50,000)
EQUITY
394,630Equity attributable
Total to
US Dollars accounts
owners of the parent entity
Share capital
- authorised
Cash
in banks - Other currencies
80,000,000,000 shares;
fully paid
1,167issued and Others
(each below US$50,000)
31,985,962,000 shares at
par value of Rp100 per share
421,219
Additional paid-in capital, net Total cash in banks
Retained earnings
Other comprehensive Time
loss deposits - Rupiah
1,254
2,687,165
Total equity PT
attributable
to
61,490
Bank Sumitomo
Mitsui Indonesia
owners of the parent entity
491,86217,081490,470
79,440
Others
(each below US$50,000)
Non-controlling
interests
2,767,610
3,259,472
3,177,635
18,335
6,413,864
6,695,917
embali (Catatan 3)
Total equity
140,930
Total
Rupiah time deposits
TOTAL LIABILITIES
AND
EQUITY
As restated (Note 3) *
276
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
ILITAS
AL LIABILITAS
3,154,392
3,518,282
TOTAL LIABILITIES
Deposito berjangka - 2,605,586
Dolar AS
Time deposits - US Dollars
PT Bank Mandiri (Persero) Tbk
1,356
566
PT Bank Mandiri (Persero) Tbk
TAS
EQUITY
The Hongkong and Shanghai
The Hongkong and Shanghai
Banking
Corporation
Ltd.
Banking
as yang diatribusikan
Equity attributable
to Corporation Ltd.
(HSBC)
600
600of the parent entity
(HSBC)
pada pemilik entitas induk
owners
al saham - modal dasar
Share capital - authorised
000.000.000 lembar;
80,000,000,000 shares;
Sub-total
1,956
1,166
Sub-total
empatkan dan disetor penuh
issued and fully paid
985.962.000 lembar dengan
31,985,962,000
shares at
Total
2,326
1,166
Total
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
Dikurangi: 27
bagian lancar
- Retained earnings
Less: current portion
o laba
1,387,009
1,310,883 (370)
1,199,987
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
Bagian tidak lancar
1,956
1,166
Non-current portion
ekuitas yang diatribusikan
Total equity attributable to
pada pemilik entitas induk
2,865,888 deposito
2,767,610
2,687,165 The
owners
of the parent
Tingkat suku bunga kontraktual
berjangka
contractual
interestentity
rates on the restricted time
yang
dibatasi
penggunaannya
selama
tahun
berjalan
deposits
during
the
year
were
as follows:
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
adalah sebagai berikut:
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
2015
2014
AL LIABILITAS DAN
TOTAL LIABILITIES AND
UITAS
5,958,629
6,413,864
6,695,917
EQUITY
Rupiah
5.75% - 6.50%
Rupiah
Dolar AS
0.20% - 1.50%
0.20% - 1.50%
US Dollars
ajikan kembali (Catatan 3)
As restated (Note 3) *
adaterlampir
deposito
berjangkaTheyang
dibatasi
There are
no statements
restrictedform
time
atatan atas laporan keuanganTidak
konsolidasian
merupakan
accompanying
notes to the consolidated
financial
an
agian yang tidak terpisahkan dari
laporan keuangandengan
konsolidasian
penggunaannya
pihak berelasi. integral part of these consolidated
parties.financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
277
LIABILITIES
EQUITY
The restricted
timeAND
deposits
are placed as security
for bank guarantees
issued
by The Hongkong and
LIABILITIES
Shanghai Banking Corporation Ltd. (Note 40c) and
CURRENT
LIABILITIES
reclamation
and post-mine
guarantee in PT Bank
payables
Mandiri (Persero)Trade
Tbk (Note
41).
Dividends payable
Accrued expenses
Short-term employee benefit
liabilities
TRADE RECEIVABLES
Taxes payable
Royalties payable
2014Current maturity of long-term
borrowings:
312,088lease payables Third parties
Finance
Bank loans Related party
Loans from a third party
Derivative
(26,528) financial
Less:instruments
allowance for impairment losses
Other liabilities
285,560
Total, net
Total current liabilities
2,151,113
2,379,797
2015
ABILITAS
2,605,586
3,154,392
3,518,282
Lancar
182,733
256,065 TOTAL LIABILITIES
Current
Jatuh tempo 1 - 30 hari
7,724
24,626
Overdue
by
1
30
days
EQUITY
Jatuh tempo 31 - 60 hari
502
1,023
Overdue by 31 - 60 days
829
49Equity attributableOverdue
by 61 - 90 days
ang diatribusikanJatuh tempo 61 - 90 hari
to
pemilik entitas induk
owners
entity by more than 90 days
Jatuh tempo lebih dari 90 hari
30,434
30,325of the parent
Overdue
am - modal dasar
Share capital - authorised
00.000 lembar; Total
80,000,000,000 shares;
222,222
312,088
Total
kan dan disetor penuh
issued and fully paid
62.000 lembar dengan
at
Mutasi cadangan kerugian penurunan nilai piutang
The 31,985,962,000
movements in shares
the allowance
for impairment
minal Rp100 per saham
25 tahun berjalan
342,940
342,940
par value
of Rp100
per shareduring the year are as
usaha selama
adalah sebagai
berikut:342,940 losses
of trade
receivables
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
27
1,387,009
1,310,883
1,199,987 follows:
Retained earnings
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
2015
2014
tas yang diatribusikan
Total equity attributable to
pemilik entitas induk
2,865,888
2,767,61026,528
2,687,165
owners
Pada awal tahun
20,000of the parent entityAt beginning of the year
Penambahan
6,528
Addition
an non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
Pada akhir tahun
tas
3,353,043
3,259,47226,528
3,177,635
278
26,528
Total equity
TOTAL LIABILITIES
ANDthat the allowance for
Management
is of the opinion
EQUITY to cover any possible
impairment losses is adequate
loss from uncollectible
trade
As restated
(Notereceivables.
3) *
transaksi dan
saldo
Refer financial
to Note
35 for details of transactions and
integral
part of these consolidated
statements.
balances with related parties.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/61CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
8.
UANG MUKA
DAN BIAYA
DIBAYAR
DIMUKA January
8.
ADVANCES AND PREPAYMENTS
Notes
2015
2014*
2014*
2015
2014
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
ILITAS
46,485
5,157
351,145
326,987
30,067
39,983
24,867 3,31142,987
5,481
2,020
1,849
47,744
37,468
44,78660,434
117,022
32,249(11,089)32,289
160,522
155,577
15,54149,345
61,864
3,790
19,517
9.
774,595
773,679
2015
30,477
21,373
74,322
47,511
1,613,43713,548
1,195,541
789,870
575,888 7,393
633,685
Coal inventory
Spare parts
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
279
S DAN EKUITAS
Saldo
awal/
Beginning
balance
S JANGKA PENDEK
ha
Balangan
den
g masih harus dibayar
mbalan kerja jangka
15
28
18
196,419
35,185
28,380
Penambahan/
Addition
351,145
213
30,067
24,867
Mutasi
ke
LIABILITIES
AND EQUITY
tambang
dalam
Saldo
LIABILITIES
pengembangan/
akhir/
Transfer to mines
Ending
CURRENT
LIABILITIES
under development
balance
326,987
8
39,983
42,987
Trade payables
(221)Dividends payable
-
Balangan
Accrued expenses
2014
Short-term employee benefit
Mutasi ke
1,577
2,020
1,849
liabilities
tambang
k
34c
13,069 Saldo 47,744
37,468
Taxes
dalam
Saldo payable
lti
16
43,372 awal/ 44,786
117,022 pengembangan/ Royalties
akhir/ payable
Beginning
Penambahan/
TransferCurrent
to minesmaturity
Ending
car atas pinjaman
of long-term
balance
Addition
under development
balance
anjang:
borrowings:
ng sewa pembiayaan
21
29,307
32,249
32,289
Finance lease
Balangan
111
102
- payables
213Balangan
ng bank
22
93,574
160,522
155,577
Bank loans dari pihak ketiga Manajemen19
15,541
- The Groups
Loans
from a thirdisparty
Grup berpendapat bahwa
tidak
terdapat
management
of the opinion that there
keuangan derivatif
61,864 yang
- are
Derivative
instruments during the year that
fakta dan 20
kondisi selama8,147
tahun berjalan
no factsfinancial
and circumstances
lain
5,443
Other liabilities
mengindikasikan adanya penurunan
nilai3,790
atas aset 19,517 indicate that the exploration
and evaluation assets are
eksplorasi
dan
evaluasi.
Karena
itu,
tidak
terdapat
impaired.
As
such,
there
has been no impairment of
litas jangka pendek
454,473
774,595
773,679
Total current
liabilities
penurunan nilai atas nilai tercatat aset eksplorasi
the carrying amounts of exploration and evaluation
dan evaluasi.
assets.
S JANGKA PANJANG
NON-CURRENT LIABILITIES
dari pihak ketiga
19
15,541
Loans from a third party
angka panjang setelah
i bagian yang
Long-term
borrowings, net of
11. akan
ASET TETAP
11.
FIXED
ASSETS
mpo dalam satu tahun:
current maturities:
ng sewa pembiayaan
21
45,443
74,322
47,5112015 Finance lease payables Selisih
ng bank
22
1,383,481
1,613,437
1,195,541
Bank loans kurs dari
penjabaran Senior Notes
es
789,870
laporan
ajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
keuangan/
Post-employment
benefits
Exchange
differences
mbalan pasca kerja
23
51,344
51,012
37,641
liabilities
Saldo
Pengurangan/
due to
Saldo
amasi dan penutupan
Provisionfinancial
for mine reclamation
awal/
reklasifikasi/
akhir/
Penambahan/
statements and Ending
24
72,999Beginning65,138
40,355Disposals/
closure
Kepemilikan langsung
Tanah
ABILITAS
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
ang diatribusikanKapal
Peralatan kantor
pemilik entitas induk
Fasilitas peremukan
am - modal dasar dan pengolahan
00.000 lembar; Jalan dan jembatan
Akumulasi penyusutan
Kepemilikan langsung
tas yang diatribusikan
Bangunan
pemilik entitas induk
Infrastruktur
Pembangkit listrik
Mesin, peralatan 29
an non-pengendali
operasional, dan kendaraan
Kapal
tas
Peralatan kantor
Fasilitas peremukan
ABILITAS DAN dan pengolahan
Jalan dan jembatan
embali (Catatan 3)
Sub-total
2,151,113
2,605,586
Additions
reclassifications
2,379,797
2,744,603
76,378
3,154,392
80,259
94,442
162,425
506
3,518,282
1,526
16,119
20
1,034,226
238,996
24,907
10,023
540
226
303,670
165,265
111
996
2,180,568
30,067
286,425
51,495
translation
balance
1,093
(183)
(1,423)
791
(860)
TOTAL
(713)
-
5,838
21,605
(162)
owners
(206)
77,117
LIABILITIES
80,889
109,138
163,236
EQUITY
1,049,881
342,940
1,154,494
1,387,009
(18,555)
342,940
1,154,494
165,183
1,310,883
2,632,176
(40,707)
342,940
1,154,494
1,199,987
81,562
(10,256)
Equity attributable
261,141to
24,743
of the(228)
parent entity
Share capital
(1,067)
- - authorised
302,714
2,07280,000,000,000
168,333
shares;
issued
and fully
paid
28,564
(2,007)
2,237,192
31,985,962,000
shares
at
(32,082)
(1,465)
304,373
par value of Rp100 per share
Additional paid-in
capital,
net
(21,074)
144,109
Retained earnings
(24,592)
(3,472)
2,685,674
Other comprehensive loss
2,865,888
(15,757)
2,767,610
(40,347)
(4,721)
2,687,165
(5,712)
487,155
(11,255)
491,862
3,353,043
(646,580)
(49,621)
3,259,472
(17,440)
5,958,629
(78,149)
6,413,864
280
balance
(7,315)
490,470
(129,856)
(13,965)
3,177,635
(3,574)
(114,104)
(25,313)
(11,333)
(973,253)
(201,789)
(42,320)
6,695,917
(19,342)
4,911
466
138
40
158
(18,570)
Non-controlling interests
557
TOTAL
6,242
11,554
(771,485)
(63,120)
Total (20,718)
equity
(138,860)
LIABILITIES
AND
(89,482)
EQUITY
345
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Leased assets
Operational equipment
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
Sub-total
(50,108)
Leased assets
Operational equipment
The
accompanying
notes to the consolidated
form an
(1,015,573)
(221,131)
17,796 financial statements
345
(1,218,563)
integral part of these consolidated financial statements.
1,616,603
Sub-total
Construction in progress
(1,168,455)
As restated (Note 3) *
-
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
1,467,111
Total
Net book value
Lampiran 5/63CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
11.
ASET TETAP
(lanjutan)
11.
FIXED ASSETS (continued)
Notes
2015
2014*
2014*
2014
ILITAS
kurs dari
penjabaran LIABILITIES
laporan
keuangan/
CURRENT
Exchange LIABILITIES
differences
196,419
351,145
326,987
Trade payables
Pengurangan/
dueDividends
to
Saldo
35,185 Saldo
30,067
39,983
payable
awal/
reklasifikasi/
financial
akhir/
28,380 Beginning24,867
42,987Disposals/
Accrued expenses
Penambahan/
statements
Ending
balance
Additions
reclassifications
translation
balance
Short-term
employee
benefit
1,577
13,069
43,372
Kapal
itas imbalan pasca kerja
Peralatan kantor 23
si reklamasi dan penutupan
Fasilitas peremukan
dan pengolahan24
mbang
Jalan dan jembatan
AL LIABILITAS
TAS
2,020
47,744
75,149
44,786
66,413
85,221
114,388
32,249
1,849
37,468
117,022
2,937
180
3
29,307
93,574
8,147
5,443
978,308
160,522
238,864
15,541
23,440
24,746
155,577
1,386
252,629
3,790
165,084
4,431
19,517
123
454,473
1,999,496
774,595
33,806
773,679
61,864
387,090
15,541
51,344
72,999
2,151,113
2,605,586
Total
143,743
66,465
74,322
(11,792)
1,613,437
(35,154)
(4,205) 575,888
47,511
(4,189)
1,195,541
(5,193)
789,870
(7,098)
633,685
(520,402)
(36,903)
51,012
(13,783)
(130,326)
(13,318)
37,641
(3,719)
(90,273)
65,138
(66,882)
(23,831)
40,355
(11,267)
2,379,797
(779,394)
3,154,392
(45,136)
147,776
(510)
2,180,568
Total current
liabilities
(139,002)
138,765
(824,530)
38,494
2,530,329
45,443
1,383,481
582,305
32,289
liabilities
Taxes payable
1,436
(207)
76,378
Royalties
payable
11,121
(212)
80,259
Current
maturity
of
long-term
9,041
94,442
48,034
-borrowings:
162,425
Finance lease payables 31,216
(44)
1,034,226
Bank
132
- loans 238,996
party
128 Loans from
(47) a third24,907
Derivative financial instruments
46,610
303,670
Other
liabilities
58
165,265
2,744,603
(198,941)
(157)
-
Sub-total
286,425
Construction in progress
165,183
Leased assets
Operational equipment
NON-CURRENT LIABILITIES
Loans from a third party
(45,025)
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
(36,251)
Long-term
(667)
2,632,176
borrowings,
net of
current maturities:
Finance lease payables 188
36 loans -(15,757)
Bank
(40,347)
Notes
48
- Senior (11,255)
Deferred tax liabilities
4,132
16
(646,580)
Post-employment
benefits
600
(49,621)
liabilities
20
42
(17,440)
Provision for mine reclamation
-and closure
(114,104)
-
(78,149)
Total
liabilities
4,988 non-current
94
(973,253)
3,518,282
(22,319)
25,135
(221,260)
30,123
TOTAL- LIABILITIES
(42,320)
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
Sub-total
Leased assets
Operational equipment
EQUITY
(1,015,573)
Total
1,616,603
attributable
to
94
as yang
Equity
pada pemilik entitas induk
owners of the parent entity
al saham - modal dasar Beban penyusutan untuk tahun yang berakhir pada
Share capital
- authorised
Depreciation
expenses
for the years ended
000.000.000 lembar; tanggal 31 Desember 2015 dan 2014 dialokasikan
80,000,000,000
31 December
2015 shares;
and 2014 were allocated as
empatkan dan disetor penuh
sebagai berikut:
follows: issued and fully paid
985.962.000 lembar dengan
31,985,962,000 shares at
ai nominal Rp100 per saham
25
342,940
342,940
342,940 2014
par value of Rp100 per share
2015
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
o laba
27 pendapatan
1,387,009
1,310,883
1,199,987
Retained earnings
Beban pokok
komprehensif lain
2i
(18,555)
(40,707)
Other comprehensive Cost
loss of revenue (Note 31)
(Catatan 31)
216,112(10,256)
217,256
Beban usaha
2,877
2,772equity attributable to Operating expenses
ekuitas yang diatribusikan
Total
Kapitalisasi sebagai aset
tetap
as fixed assets and
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parentCapitalised
entity
dan properti pertambangan
2,142
1,232
mining properties
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
Total
221,131
221,260
Total
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
AL LIABILITAS DAN
UITAS
1,705,799
5,958,629
6,413,864
6,695,917
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
281
S JANGKA PENDEK
ha
15
den
28
Harga perolehan
g masih harus dibayar
18
Akumulasi penyusutan
mbalan kerja jangka
CURRENT LIABILITIES
2015
351,145
326,987 2014
Trade payables
30,067
39,983
Dividends payable
24,592 42,987
36,251
Acquisition costs
24,867
Accrued expenses
(17,796)
(30,123)
Accumulated depreciation
Short-term employee benefit
1,577
2,020
1,849
liabilities
k
34c tetap yang dilepas
13,069
47,744 6,796 37,468
Taxes
payable
Nilai buku aset
6,128 Carrying
values
of disposed fixed assets
lti
16
43,372
44,786
117,022
Royalties
payable
Penerimaan dari pelepasan
car atas pinjaman
Current maturity of long-term
aset tetap
2,712
5,086 Proceeds
from disposals of fixed assets
anjang:
borrowings:
ng sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payables Kerugian atas
ng bank
22 pelepasan 93,574
160,522
155,577
Bank loans (1,042)
Loss
on disposals
of fixed assets
dari pihak ketiga aset tetap19
15,541(4,084)
Loans from
a third
party
keuangan derivatif
20
8,147
61,864
Derivative financial instruments
lain
5,443
3,790Adaro 19,517 In accordance with
Other
Sesuai dengan PKP2B, aset
tetap tertentu
the liabilities
CCA, certain fixed assets of
yang
dicatat
dalam
laporan
keuangan
konsolidasian
Adaro
recorded
in
these
consolidated financial
litas jangka pendek
454,473
774,595
773,679
Total current liabilities
merupakan milik Pemerintah. Namun demikian,
statements remain the property of the Government.
S JANGKA PANJANG
NON-CURRENT
LIABILITIES
Adaro mempunyai hak eksklusif untuk menggunakan
However,
Adaro has
an exclusive right to use these
dari pihak ketiga aset tetap tersebut
19
- assets over
Loans
a third
party or their useful lives,
selama15,541
masa PKP2B atau- masa
thefrom
contract
period
angka panjang setelah
manfaatnya, mana yang lebih dahulu berakhir.
whichever is shorter.
i bagian yang akan
Long-term borrowings, net of
mpo dalam satu tahun:
current maturities:
Sesuai dengan Perjanjian Kerjasama, sebagian aset
In accordance with the Cooperation Agreement,
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables tetap IBT, yang
di dalam wilayah
operasi
of IBT-in the coal port operation,
ng bank
22 berada
1,383,481
1,613,437
1,195,541 certain fixed assets
Bank loans
pelabuhan batubara, yang dicatat
dalam laporan
in these
consolidated financial
es
789,870 which are recordedSenior
Notes
akan
menjadi575,888
milik Pelindo633,685 statementsDeferred
will become
the property of Pelindo III at
ajak tangguhan keuangan konsolidasian
34e
582,305
tax liabilities
Post-employment
benefits
III setelah berakhirnya 30 tahun periode operasi.
the end
of the 30-years
operating period. As
mbalan pasca kerja
Seperti yang23diungkapkan 51,344
pada Catatan51,012
1d, dengan 37,641 disclosed in Note 1d, liabilities
by the signing of the Minutes
amasi dan penutupan
for mine IBT
reclamation
ditandatanganinya Berita Acara Rapat antara IBT
of Provision
Meeting between
and Pelindo III, it is planned
65,138
and closure
dan Pelindo 24
III, rencananya72,999
sebagian aset
tetap IBT 40,355 that certain fixed assets
of IBT which are governed
yang diatur oleh Perjanjian
Cooperation
Agreement
litas jangka panjang
2,151,113 Kerjasama
2,379,797 akan
2,744,603 by the
Total
non-current
liabilities will be treated and
diperlakukan dan diatur dalam usaha patungan.
governed under the joint venture.
ABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
The Group owns 34 plots of land with Hak Guna
Grup mempunyai 34 bidang tanah dengan status
EQUITY Titles or HGB)
Bangunan titles (Building-Use
Hak Guna Bangunan (HGB) yang memiliki masa
manfaat
antara
5
sampai
30
tahun.
Manajemen
Grup
which
have
remaining
useful
ang diatribusikan
Equity attributablelives
to of between 5 and
30owners
years. of
The
management believes that
yakin bahwa tidak akan ada kesulitan dalam
pemilik entitas induk
theGroups
parent entity
am - modal dasarmemperpanjang hak atas tanah karena tanah
Share
capital
- authorised
there will
be no
difficulty
extending the land rights as
00.000 lembar; tersebut diperoleh secara sah dan dilengkapi
80,000,000,000
the land
was acquired shares;
legally and this is supported
kan dan disetor penuh
issued
and fully
paid
by sufficient
evidence
of ownership.
dengan bukti kepemilikan yang sah.
62.000 lembar dengan
31,985,962,000 shares at
minal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
Pada bulan26Agustus 1,154,494
2008, ATA 1,154,494
membeli lahan
2008,
ATAcapital,
purchased
modal disetor, neto
1,154,494 In August
Additional
paid-in
net land amounting to
sebesar AS$60.000
dari
PT Cakung1,310,883
Permata Nusa
PT earnings
Cakung Permata Nusa
27
1,387,009
1,199,987 US$60,000 from
Retained
(Cakung), 2i PT Cakradenta
Pertiwi (10,256) (Cakung),
PT Cakradenta
Agung
Pertiwi
rehensif lain
(18,555) Agung
(40,707)
Other comprehensive
loss
(Cakradenta), dan PT Astra Agro Lestari Tbk
(Cakradenta) and PT Astra Agro Lestari Tbk
tas yang diatribusikan
Total
attributable
(AAL) untuk menyelesaikan status mengenai
(AAL)
to equity
settle the
status of to
overlapping land plots
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
tumpang tindih lahan pertambangan yang dimiliki
between the mining area owned by Adaro and the
Adaro dengan
Cakung dan490,470 plantation
areas ownedinterests
by Cakung and Cakradenta
an non-pengendali
29 lahan perkebunan
487,155
491,862
Non-controlling
Cakradenta seluas 7.163 hektar. Saat ini, sertifikat
of 7,163 hectares. Currently, the land title (HGU) is
tas
3,353,043
3,177,635 still in the finalisation
Total
equity
Hak Guna Usaha (HGU)
sedang3,259,472
dalam proses
process
of being transferred to
finalisasi
balik
nama
menjadi
atas
nama
ATA.
ATA.
Up
to
the
completion
date of these
ABILITAS DAN
TOTAL LIABILITIES AND
Sampai dengan tanggal
penyelesaian
laporan
statements, certain land title
S
5,958,629
6,413,864
6,695,917 consolidated financialEQUITY
keuangan konsolidasian ini, sebagian HGU tersebut
transfers have been finalised.
embali (Catatan 3)
As restated (Note 3) *
telah selesai proses finalisasi balik nama.
196,419
35,185
28,380
282
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/65CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
11.
ASET TETAP
(lanjutan)
11.
FIXED ASSETS (continued)
Notes
2015
2014*
2014*
Tidak ada perbedaan signifikan antara nilai wajar
There is no significant difference between the fair
ILITAS DAN EKUITAS dan nilai buku aset tetap, kecuali beberapa tanah
LIABILITIES
AND
EQUITY
value
and carrying
amount
of fixed assets, except
dan bangunan. Nilai wajar dan nilai buku tanah dan
for certain land and buildings. The fair value and
ILITAS
LIABILITIES
bangunan tersebut pada tanggal 31 Desember 2015
carrying amount of
such land and buildings as at
adalah
sebesar
AS$17.173
dan
AS$7.803.
Nilai
31
December
2015
is US$17,173 and US$7,803,
ILITAS JANGKA PENDEK
CURRENT LIABILITIES
tersebut berdasarkan
laporan
penilaian
independen
respectively. The
value
is based on the latest
g usaha
15
196,419
351,145
326,987
Trade
payables
terakhir yang
dalam hirarki
nilai wajar39,983
appraisal report
and payable
included in the fair value
g dividen
28 termasuk 35,185
30,067
Dividends
tingkat 3. 18
measurementAccrued
of level expenses
3.
n yang masih harus dibayar
28,380
24,867
42,987
itas imbalan kerja jangka
Short-term employee benefit
Pada tanggal 31 Desember
2015, aset2,020
tetap Grup 1,849
As at 31 December liabilities
2015, the Groups fixed assets
ndek
1,577
telah diasuransikan
terhadap
semua
were insured against
all risks of damage, with
g pajak
34c
13,069
47,744 risiko37,468
Taxes payable
kerusakan 16
dengan jumlah
pertanggungan
sebesar
total coverage
of approximately
US$2,381,631
g royalti
43,372
44,786
117,022
Royalties
payable
an lancar atas pinjamanAS$2.381.631 (31 Desember 2014: AS$1.778.530),
maturity
of long-term
(31Current
December
2014:
US$1,778,530), except for
gka panjang:
borrowings:
kecuali untuk aset tetap yang tidak bisa
fixed assets that could
not be insured such as land,
Utang sewa pembiayaan
21 seperti tanah,
29,307
32,249
Finance
payables
diasuransikan
pengerukan
alur Barito,32,289
the
Baritolease
channel
dredging
and some construction
Utang bank
22 aset dalam93,574
160,522
155,577
BankGroups
loans - management believes that
dan sebagian
penyelesaian.
Manajemen
in progress. The
man dari pihak ketiga Grup berpendapat
19
from
party
bahwa aset- tetap 15,541
pada tanggal
the fixedLoans
assets
as aatthird
31 December
2015 and 2014
umen keuangan derivatif31 Desember
20 2015 dan 2014
8,147 telah diasuransikan
61,864
Derivative
financial
instruments
were
adequately
insured.
g lain-lain
5,443
3,790
19,517
Other liabilities
secara memadai.
AL LIABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
2015
Persentase
Akumulasi
Estimasi
TAS
EQUITY
penyelesaian/
biaya/
penyelesaian/
Percentage
of
Accumulated
Estimated
as yang diatribusikan
Equity attributable to Construction
Aset dalam penyelesaian completion
costs
in progress
pada pemilik entitas induk
ownerscompletion
of the parent entity
al saham - modal dasar
Share capital - authorised
000.000.000 lembar; Overburden crushing dan
80,000,000,000 shares;
Overburden crushing and
empatkan dan disetor penuh
issued
conveying system
*)
241,740
*) and fully paid
conveying system
985.962.000 lembar dengan
31,985,962,000
Fasilitas peremukan dan
Januari - Junishares at
Crushing and
ai nominal Rp100 per saham
25
342,940
342,940
342,940
of Rp100 per
pengolahan
2% - 98%
18,428 par value
2016/January
- share
handling facilities
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional
Junepaid-in
2016 capital, net
o laba
27
1,387,009
1,199,987
Retained earnings Roads and bridges
Jalan dan jembatan
5% - 1,310,883
98%
14,738
Januari - Desember
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other
comprehensive
loss
2016/January
December
2016
ekuitas yang diatribusikan
Total equity attributable to
Lain-lain (masing-masing
Others (each below
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
di bawah AS$10.000)
5% - 95%
29,467
Bervariasi/Various
US$10,000)
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
Total
304,373
Total
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
AL LIABILITAS DAN
UITAS
*) As atTOTAL
31 December
2015, the physical
LIABILITIES
ANDconstruction of the overburden
crushing and conveying system (OPCC) had been completed and currently
EQUITY
it is at certain testing procedures as required under the contract.
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
283
ang diatribusikan
Equity attributable to
Persentase
pemilik entitas induk
owners of the parent entity
kepemilikan/
am - modal dasar
Share capital
- authorised
Nama entitas/
Lokasi/
Percentage
Kegiatan usaha/
00.000 lembar;
80,000,000,000
shares;
Name of entity
Location
of ownership
Business activity
kan dan disetor penuh
issued and fully paid
62.000 lembar dengan
31,985,962,000 shares at
Entitas asosiasi/Associates:
minal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
PT Juloi Coal
Kalimantan
25%
Pertambangan batubara/Coal mining
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
PT Kalteng Coal
Kalimantan
25%
Pertambangan batubara/Coal mining
27
1,387,009
1,310,883
1,199,987
Retained earnings
PT Lahai Coal
Kalimantan
25%
Pertambangan batubara/Coal mining
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
PT Maruwai Coal
an non-pengendali
29
Kalimantan
Kalimantan
Kalimantan
2,865,888
Kalimantan
487,155
25%
Pertambangan batubara/Coal mining
25%
Pertambangan
batubara/Coal
mining
Total
equity attributable
to
25% 2,687,165
Pertambangan
batubara/Coal
mining
2,767,610
owners
of the parent
entity
25%
Pertambangan batubara/Coal mining
491,862
490,470
Non-controlling interests
embali (Catatan 3)
As restated (Note 3) *
284
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/67CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
January
12.
INVESTASI
PADADecember
ENTITAS December
ASOSIASI DAN
12.
INVESTMENT IN ASSOCIATES AND JOINT
Notes
2014*
2014*
VENTURA
BERSAMA 2015
(lanjutan)
VENTURES (continued)
454,473
2015
PT Juloi Coal
ILITAS JANGKA PANJANG
PT Kalteng Coal
man dari pihak ketiga PT Lahai Coal19
man jangka panjang setelah
PT Maruwai Coal
urangi bagian yang akan
PT Sumber Barito Coal
PT Ratah Coal
uh tempo dalam satu tahun:
PT
Utang sewa pembiayaanPari Coal 21
Utang bank
22
2014
or Notes
PT Juloi Coal
itas pajak tangguhan PT Kalteng Coal
34e
PT Lahai Coal
15,541
45,443
1,383,481
582,305
51,344
72,999
assets
assets
774,595
2,361
6,376
6,179
635
17,383
154,069
31,582
179,054
472
676
160
95
3,444
364
74,322
47,511
1,613,437
958
575,888
707
4,671
2,205
51,012
299
191
65,138
110
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
BPI
2015
29
1,154,494
1,154,494
1,387,00913,142
1,310,883
(18,555)9,232 (40,707)
34%
Revenue
profit/(loss)
25
25
25
25
25
25
25
789,870 3,833
Senior Notes
9,771
2,305
633,685 447
Deferred
tax liabilities
1,024
154,658
18,128
2,383
Post-employment
benefits
177,43937,641 8,567
4,661
liabilities
889
508
Provision
for
mine
reclamation
188
182
40,355
and
closure
482
227
-
(6,168)
(577)
(17,217)
1,090
(438)
(224)
(275)
25
25
25
25
25
25
25
1,195,541
2,744,603
Bank loans -
3,518,282
TOTAL LIABILITIES
TPI
2015
33,213
33,511
210,584
218,615
6,422
81,665
(260)
536
342,940
(2,075)
1,154,494
9,907
1,199,987
6,832
(10,256)
34%
2014
EQUITY
9,291
11,576
equivalents
to Cash and cash
9,391 Equity attributable
11,628
Current assets
owners
entity
23,086 of the parent
5,829
Non-current assets
Share capital - 15,619
authorised
30,938
Current liabilities
34
23
Non-current liabilities
80,000,000,000
shares;
14,562 issued and fully
5,045paid
Revenue
(30)
(1)
Depreciation and amortisation
31,985,962,000
shares
at
240
42
Finance income
par value
share
(397) of Rp100 per (56)
Finance cost
65%
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
(%)
(1,584)
(390)
(15,176)
(6,089)
(333)
(55)
(141)
2014
8,222
8,394
263,603
233,274
10,431
51,827
(273)
479
342,940(2,064)342,940
liabilities
7,116
138
NON-CURRENT
LIABILITIES
6,133
Loans
from
a
third
party
48,138
2,347
52,667
1,468
net
876Long-term borrowings,
- of
177
current
maturities:
3,650
Finance lease payables - -
TAS
liabilities
773,679
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
285
PT Pari Coal
litas jangka pendek
S JANGKA PANJANG
dari pihak ketiga Persentase kepemilikan/
19
Percentage ownership
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
Properti pertambangan/
ng sewa pembiayaan
21
Mining properties
ng bank
22
Total
es
ajak tangguhan
34e
454,473
278,578
15,541
ABILITAS
(55)
(141)
773,679
(23,768)
(119)
(37)
45,443
1,383,481
582,305
2,151,113
2,605,586
2015
(224)
254,810
263,387
NON-CURRENT
25%
(23,809)
LIABILITIES
Loans from a third party
74,322
1,613,437
575,888
51,012
65,138
316,862
2,379,797
2,744,603
3,154,392
3,518,282
BPI
2014
ang diatribusikan
Pada awal tahun
19,058
12,226
pemilik entitas induk
9,232
6,832
am - modal dasarLaba/(rugi) tahun berjalan
00.000 lembar; Pada akhir tahun
28,290
19,058
kan dan disetor penuh
Persentase kepemilikan (%)
34%
34%
62.000 lembar dengan
Nilai tercatat investasi
minal Rp100 per saham
25
342,940
342,940
342,940
6,480
modal disetor, netopada ventura
26bersama 1,154,4949,6191,154,494
1,154,494
27
1,387,009
1,310,883
1,199,987
Pengujian penurunan
nilai
atas investasi
rehensif lain
2i
(18,555)
(40,707) pada(10,256)
entitas asosiasi dilakukan ketika terdapat indikasi
tas yang diatribusikan
bahwa nilai tercatat investasi tersebut mengalami
pemilik entitas induk
2,865,888
2,767,610
2,687,165
penurunan nilai. Dalam
hal ini,
manajemen
menentukan29kepemilikan487,155
seluruh investasi
an non-pengendali
491,862 pada490,470
entitas asosiasi sebagai satu UPK.
tas
3,353,043
3,259,472
3,177,635
Grup
menentukan
nilai
yang
dapat
dipulihkan
dari
ABILITAS DAN
UPK berdasarkan nilai 5,958,629
wajar setelah6,413,864
dikurangi biaya
S
6,695,917
untuk menjual dan menggunakan pendekatan
embali (Catatan 3) pendapatan untuk menguji penurunan nilai UPK
tertentu (Catatan 14).
286
(40)
379
(275)
Total
current liabilities
63,702
Dikurangi/Less:
Kerugian penurunan nilai (Catatan 33)/
mbalan pasca kerjaImpairment losses
23 (Note 33) 51,344
amasi dan penutupan
Nilai tercatat investasi pada entitas
24 amount of 72,999
asosiasi/Carrying
investment in associates
(64)
104
774,595
(64)
104
39,000
278,578
25%
69,645
318,321
387,966
387,966
TOTAL LIABILITIES
2015
TPI
2014
EQUITY
Equity attributable to
1,815 of the parent
1,981
owners
entity At the beginning of the year
(309)
(166)
Profit/(loss) for the year
Share capital - authorised
80,000,000,0001,815
shares;
1,506
At the end of the year
65% issued and fully
65%paid Percentage of ownership (%)
31,985,962,000 shares at
Carrying amount of investment
par value of Rp100 per share
979
1,180
in joint ventures
Additional
paid-in capital,
net
Retained earnings
Impairment
test on investment
Other comprehensive
loss in associates is
performed when circumstances indicate the carrying
Total
attributable
value
mayequity
be impaired.
In thistomatter, management
owners of the
entity
determined
theparent
participating
ownership in all
investment
in
associates
as
one
CGU.
Non-controlling interests
Total equity
The Group
determined
theAND
recoverable amount of
TOTAL LIABILITIES
CGU based on fair value
less costs to disposal and
EQUITY
used an income approach to assess impairment
restated
(Note
3) *
value of certain As
CGU
(Note
14).
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
200
-
Lampiran 5/69CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
January
12.
INVESTASI
PADADecember
ENTITAS December
ASOSIASI DAN
12.
INVESTMENT IN ASSOCIATES AND JOINT
Notes
2014*
2014*
VENTURA
BERSAMA 2015
(lanjutan)
VENTURES (continued)
AL LIABILITAS
TAS
3,154,392
3,518,282
Grup memiliki wakil 2,605,586
dalam Dewan
Direksi pada
entitas asosiasi dan ventura bersama di atas.
AL LIABILITAS DAN
UITAS
TOTAL
The Group
has LIABILITIES
representation on the Board of
Directors in the above associates and joint ventures.
EQUITY
The fair Equity
value determined
attributableintothe calculation of the
owners of the
parent
entity
recoverable
amount
of the
investment is classified as
- authorised
level 3Share
in thecapital
fair value
hierarchy.
80,000,000,000 shares;
issued and fully paid
As 31,985,962,000
at 31 December
2015atand 2014, the Groups
shares
management
believed
further impairment in value
par value of Rp100
perno
share
of Additional
investmentpaid-in
in associates
is necessary, while for
capital, net
investment inRetained
joint ventures,
earningsthe Group is of the
Other
opinion
thatcomprehensive
there are noloss
events or changes of
circumstances which may indicate impairment in the
Total equity attributable to
value
of the
investment.
owners
of the
parent entity
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
287
S DAN EKUITAS
S JANGKA PENDEK
ha
15
den
28
g masih harus dibayar
18
Harga perolehan
mbalan kerja jangka
Saldo awal
Mutasi dari aset
k
eksplorasi34c
dan evaluasi
lti
Penambahan16
car atas pinjaman
anjang:
Saldo akhir
ng sewa pembiayaan
21
ng bank
22
Akumulasi amortisasi
dari pihak ketiga Saldo awal 19
keuangan derivatif
Amortisasi 20
lain
Saldo akhir
S JANGKA PANJANG
penurunan nilai
dari pihak ketiga
19
angka panjang setelah
Total nilai tercatat
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
21
ng bank
22
es
ajak tangguhan
34e
23
24
Harga perolehan
litas jangka panjang
Saldo awal
Mutasi ke tambang
ABILITAS
yang berproduksi
Penambahan
2015
Tambang
Tambang
dalam
yang
pengembangan/
berproduksi/
Mines under
Mines in
196,419
351,145production
326,987
development
35,185
28,380
30,067
24,867
1,025,783
1,577,632
1,036,430
1,599,192
1,577
2,020
13,069
22147,744
43,372 10,42644,786
29,307
93,574
8,147
5,443
32,249
160,522
15,541
61,864
3,790
454,473
774,595
15,541
(40,705)
1,849
37,468
117,022
21,560
32,289
155,577
(464,107)(103,845)19,517
(567,952)
773,679
-
995,725
1,031,240
LIABILITIES
CURRENT LIABILITIES
Trade payables
Dividends payable
Accrued expenses
Acquisition costs
Short-term
employee benefit
2,603,415
Beginning balance
liabilities
Transfer from exploration and
Taxes
payable
221
evaluation assets
Royalties payable
31,986
Addition
Current maturity of long-term
borrowings:
2,635,622
Ending balance
Finance lease payables Bank loans - Accumulated amortisation
Loans
from a third party
(464,107)
Beginning balance
Derivative
financial instruments
(103,845)
Amortisation
Other liabilities
Total
(567,952)
2,026,965
65,138
40,355
2,151,113
2,379,797
1,305,481
2,744,603
1,249,738
Total2,555,219
non-current liabilities
2,605,586(286,167)
3,154,392
3,518,282
286,167
TOTAL
- LIABILITIES
48,196
45,443
74,322
47,511
2014
1,383,481
1,613,437
1,195,541
Tambang
- Tambang
789,870
dalam 575,888 yang
582,305
633,685
pengembangan/
berproduksi/
Mines under 51,012 Mines37,641
in
51,344
development
production
72,999
6,469
1,025,783
ang diatribusikan
pemilik entitas induk
Akumulasi amortisasi
am - modal dasarSaldo awal
00.000 lembar; Amortisasi
kan dan disetor penuh
62.000 lembar dengan
Saldo akhir
minal Rp100 per saham
25
342,940
342,940
modal disetor, neto
26 kerugian 1,154,494
1,154,494
Penyisihan atas
1,387,009 (40,705)
1,310,883
penurunan27
nilai
rehensif lain
2i
(18,555)
(40,707)
Total nilai tercatat
985,078
41,727
1,577,632
2,603,415
EQUITY
(464,107)
1,113,525
2,098,603
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
embali (Catatan 3)
As restated (Note 3) *
288
Acquisition costs
Beginning balance
Transfer to mines in
production
Addition
Ending balance
342,940
1,154,494
1,199,987
(10,256)
(368,418)
(95,689)
2,865,888
29
Equity attributable to
owners of the parent entity
Accumulated amortisation
Share
capital - authorised
(368,418)
Beginning balance
80,000,000,000
shares;
(95,689)
Amortisation
issued and fully paid
31,985,962,000
(464,107) shares at
Ending balance
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
(40,705)
Provision for impairment losses
Other comprehensive loss
Total equity attributable to
owners of the parent entity
an non-pengendali
Ending balance
NON-CURRENT
LIABILITIES
(40,705)
Provision for impairment losses
Loans from a third party
Long-term borrowings, net of
current maturities:
Finance lease payables Bank loans Senior Notes
Deferred tax liabilities
Post-employment benefits
liabilities
Total for mine reclamation
Provision
and closure
Saldo akhir
39,983
42,987
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Saldo awal
903,553773,679
liabilitas jangka pendek
454,473
774,595
Penurunan nilai
ILITAS JANGKA PANJANG
man dari pihak ketiga Saldo akhir19
- nilai tercatat15,541
903,553
man jangka panjang setelah
urangi bagian yang akan
Rincian goodwill berdasarkan lini usaha, sebagai
uh tempo dalam satu tahun:
berikut:
Utang sewa pembiayaan
21
45,443
74,322
47,511
Utang bank
22
1,383,481
1,613,437
1,195,541
Pertambangan
or Notes
789,870
dan perdagangan
itas pajak tangguhan
34e
582,305
575,888
633,685
batubara/
itas imbalan pasca kerja
23
51,344
51,012
37,641
Coal mining
si reklamasi dan penutupan
and trading
mbang
24
72,999
65,138
40,355
31
Desember/December
2015
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
dan/and 2014
733,634
AL LIABILITAS
2,605,586
3,154,392
3,518,282
Sesuai dengan kebijakan akuntansi Grup, goodwill
TAS
diuji penurunan nilainya secara tahunan (Catatan 2l).
as yang diatribusikanUntuk tujuan pengujian penurunan nilai, aset
pada pemilik entitas induk
dikelompokkan
hingga
unit
terkecil
yang
al saham - modal dasarmenghasilkan arus kas terpisah (UPK).
000.000.000 lembar;
empatkan dan disetor penuh
Grup menggunakan arus kas untuk periode sampai
985.962.000 lembar dengan
cadangan telah
masa konsesi342,940
ai nominal Rp100 per saham
25 habis diproduksi
342,940 atau 342,940
telah
selesai,
mana
yang
lebih
dulu.
Nilai
terpulihkan
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
dari UPK ditentukan
berdasarkan
wajar setelah
o laba
27
1,387,009 nilai
1,310,883
1,199,987
dikurangi biaya
untuk (18,555)
menjual. Arus
kas yang(10,256)
komprehensif lain
2i
(40,707)
melampaui periode lima tahun diekstrapolasi dengan
ekuitas yang diatribusikan
menggunakan tingkat pertumbuhan yang dinyatakan
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
di tabel di bawah. Tingkat pertumbuhan tidak
melebihi
rata-rata
tingkat
pertumbuhan
usaha
jangka
ntingan non-pengendali
29
487,155
491,862
490,470
panjang di mana UPK beroperasi.
ekuitas
3,353,043
3,259,472
3,177,635
AL LIABILITAS DAN
UITAS
5,958,629
6,413,864
6,695,917
920,296
Total current liabilities Beginning balance
(16,743)
Impairment charge
NON-CURRENT LIABILITIES
Loans from
a thirdamount
party - ending balance
903,553
Carrying
Long-term
borrowings,
netlines
of of business, are as
Details
of goodwill
based on
current maturities:
follows:
Finance lease payables Bank loans Senior Notes
Jasa Deferred tax liabilities
Post-employment benefits
pertambangan/
liabilities
Mining
Logistik/
Provision
servicesfor mine reclamation
Logistics
Total
and closure
Total non-current liabilities
39,665
130,254
903,553
TOTAL LIABILITIES
In accordance with the Groups accounting policy,
EQUITY
goodwill is tested for impairment annually (Note 2l).
For the purpose
of
assessing
impairment, assets are
Equity attributable to
owners of
grouped
at the
theparent
lowestentity
level for which there are
Share
capital - authorised
separately
identifiable
cash flows (CGU).
80,000,000,000 shares;
issued
andcash
fully paid
The Group
uses
flows for period until the
31,985,962,000 shares at
reserve
is
fully
depleted
or the concession period is
par value of Rp100 per share
expired,
whichever
is earlier.
Additional
paid-in capital,
net The recoverable
amounts of the
CGUs have
been determined based
Retained
earnings
on their
fair comprehensive
value less costsloss
to disposal. Cash flows
Other
beyond the five-year period are extrapolated using
equity
attributable
to in the table below.
the Total
estimated
growth
rates stated
owners of the parent entity
The growth rate does not exceed the long-term
average
growth rate for
the business in which the
Non-controlling
interests
CGU operates.
Total equity
TOTAL LIABILITIES AND
EQUITY
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
289
290
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/73CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
14.
GOODWILL
(lanjutan)
14.
GOODWILL (continued)
Notes
2015
2014*
2014*
Nilai wajar yang ditentukan dalam perhitungan nilai
The fair value determined in the calculation of the
ILITAS DAN EKUITASaset yang dapat dipulihkan diklasifikasikan sebagai
LIABILITIES
AND
recoverable
amount
of EQUITY
assets is classified as level 3
level
3
dalam
hirarki
nilai
wajar.
in
the
fair
value
hierarchy.
ILITAS
LIABILITIES
Trade payables
balances mainly
arose from the
as yang diatribusikanSaldo utang usaha terutama berasal dari pembelian
Equity attributable
to
pada pemilik entitas induk
owners of the
bahan bakar minyak, suku cadang, jasa perbaikan
purchase
of parent
fuel, entity
spare parts, repair and
al saham - modal dasar dan pemeliharaan, jasa pengangkutan, dan jasa
Share capital
- authorised
maintenance
services,
coal transportation services
000.000.000 lembar; pertambangan batubara.
80,000,000,000
shares;
and coal
mining services.
empatkan dan disetor penuh
issued and fully paid
985.962.000 lembar dengan
31,985,962,000
at of transactions and
Lihat Catatan 35 untuk rincian transaksi dan saldo
Refer
to Note 35 shares
for details
ai nominal Rp100 per saham
25 berelasi. 342,940
342,940
342,940 balances
par value with
of Rp100
per
share
dengan pihak
related
parties.
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
16.
UTANG ROYALTI
16.
ROYALTIES PAYABLE
ekuitas yang diatribusikan
Total equity attributable to
pada pemilik entitas induk
2,865,888
2,767,610
owners of the parent entity
2015 2,687,165 2014
Utang royalti
ntingan non-pengendali
29kepada
487,155
491,862
490,470
Non-controlling interests
Pemerintah, neto
43,372
44,786
Government royalties payable, net
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
Utang
royalti
kepada
pemerintah
subyek
diaudit
oleh
Government
royalties
payable
AL LIABILITAS DAN
TOTAL LIABILITIES
ANDis subject to audit by
Direktorat Pembinaan5,958,629
Pengusahaan
Mineral dan
Mineral and Coal Business
UITAS
6,413,864
6,695,917 the Directorate of EQUITY
Batubara, Kementerian Energi dan Sumber Daya
Supervision, the Ministry of Energy and Mineral
ajikan kembali (Catatan 3)
As restated (Note
3) *has offset VAT input
Mineral
(KESDM).
Adaro
telah
Resources (MoEMR).
Adaro
mengkompensasikan PPN masukan dan Pajak
and vehicle fuel tax against royalty payments (Note
atatan atas laporan keuanganBahan
konsolidasian
terlampir
merupakan
The accompanying
notes to the consolidated
Bakar
Kendaraan
Bermotor
(PBBKB)
34b). financial statements form an
agian yang tidak terpisahkan dari
laporanpembayaran
keuangan konsolidasian
dengan
royalti (Catatan 34b).integral part of these consolidated financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
291
Total
28,380
24,867
Total
S JANGKA PANJANG
NON-CURRENT
LIABILITIES
dari pihak ketiga
19
15,541
Loans from a third party
angka panjang setelah
i bagian yang
Long-term
net of
19. akan
PINJAMAN DARI PIHAK KETIGA
19.
LOANS
FROMborrowings,
A THIRD PARTY
mpo dalam satu tahun:
current maturities:
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables Pada tanggal
2014, PCS,1,613,437
SCM dan LSA
2014,
PCS,
ng bank
2222 Oktober
1,383,481
1,195,541 On 22 October
Bank
loans
- SCM and LSA entered
mengadakan Perjanjian Pinjaman
withNotes
Far East Investment Ltd.
es
- dengan Far
- East789,870 into Loan Agreements
Senior
Ltd. (FEIL), 582,305
pihak ketiga,575,888
dimana FEIL633,685 (FEIL), a Deferred
third party,
under which FEIL provided
ajak tangguhan Investment 34e
tax liabilities
Post-employment
akan memberikan fasilitas pinjaman kepada PCS,
loan facilities
to PCS, benefits
SCM and LSA with total
mbalan pasca kerja
23 masing-masing
51,344sebesar
51,012
liabilities
SCM, dan LSA
AS$8.760, 37,641 amounts of US$8,760,
US$6,630 and US$151,
amasi dan penutupan
Provision for
mine
reclamation
AS$6.630 dan AS$151. Pinjaman ini dikenakan suku
respectively.
The
loans
bear an interest at a rate of
24
72,999
65,138
40,355
and closure
bunga sebesar LIBOR ditambah persentase tertentu
LIBOR plus a certain percentage which is payable
dan bunga akan dibayarkan
semester.
The loans
have been amended to
litas jangka panjang
2,151,113 setiap
2,379,797
2,744,603 semi-annually.
Total non-current
liabilities
Perjanjian ini telah diubah untuk memperpanjang
extend the due date on 31 August 2020. As at
ABILITAS
2,605,586
3,154,392
3,518,282 31 December
TOTAL
LIABILITIES
tanggal jatuh tempo menjadi
tanggal
31 Agustus
2015
and 2014, the outstanding
2020. Pada tanggal 31 Desember 2015 dan 2014,
balances recorded by PCS, SCM and LSA amounted
EQUITY
saldo pinjaman masing-masing untuk PCS, SCM,
to US$8,760, US$6,630 and US$151, respectively.
ang diatribusikandan LSA adalah sebesar AS$8.760, AS$6.630, dan
Equity attributable to
pemilik entitas induk
owners of the parent entity
AS$151.
am - modal dasar
Share capital - authorised
00.000 lembar;
80,000,000,000 shares;
kan dan disetor penuh
issued and fully paid
20. dengan
INSTRUMEN KEUANGAN DERIVATIF
20.
DERIVATIVE
FINANCIAL
62.000 lembar
31,985,962,000
sharesINSTRUMENTS
at
minal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
2015
modal disetor, neto
26
1,154,494
1,154,494
1,154,494 2014Additional paid-in capital, net
27
1,387,009
1,310,883
1,199,987
Retained earnings
rehensif lain
(18,555)
(40,707)8,147(10,256)
Other comprehensive loss
Swap bahan2ibakar
61,864
Fuel hedges
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
292
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/75CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
STATEMENTS
NUARI 2014
1 JANUARYFINANCIAL
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
DECEMBER
2015 AND 2014
ali nilai nominal dan
dataTANGGAL
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
20.
INSTRUMEN
KEUANGAN
DERIVATIF
(lanjutan) January
20.
DERIVATIVE
FINANCIAL
INSTRUMENTS
Notes
2015
2014*
2014*
(continued)
45,443
74,322
Non-current portion
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
293
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
294
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/77CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
December
January
22.
UTANGCatatan/
BANK JANGKA
PANJANG
22.
LONG-TERM BANK LOANS
Notes
2015
2014*
2014*
2015
2014
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
Perjanjian
Fasilitas
AS$1.000.000,
ILITAS
LIABILITIES
setelah dikurangi biaya keuangan
US$1,000,000 Facility Agreement, net
ILITAS JANGKA PENDEK
CURRENT LIABILITIES
yang belum diamortisasi sebesar
of unamortised financing cost of
g usaha
15 pada tahun196,419
351,145
326,987
Trade payablesUS$18,426 in 2015
AS$18.426
2015
g dividen
28
35,185
30,067
(2014: AS$21.678)
937,57439,983
978,322 Dividends payable (2014: US$21,678)
n yang masih harus dibayar
18
28,380
24,867
42,987
Accrued expenses
Perjanjian Fasilitas AS$380.000,
itas imbalan kerja jangka
Short-term employee benefit
setelah
dikurangi
biaya
keuangan
US$380,000
ndek
1,577
2,020
1,849
liabilities Facility Agreement, net
yang belum
sebesar
of unamortised
g pajak
34c diamortisasi13,069
47,744
37,468
Taxes
payable financing cost of
AS$ 6.660
g royalti
16pada tahun 2015
43,372
44,786
117,022
Royalties payable US$6,660 in 2015
286,340
318,832
an lancar atas pinjaman (2014: AS$8.168)
Current maturity of long-term (2014: US$8,168)
gka panjang:
borrowings:
Perjanjian Fasilitas AS$200.000,
Utang sewa pembiayaan
21
32,249
32,289
Finance lease payables
setelah dikurangi
biaya 29,307
keuangan
US$200,000
Facility Agreement, net
Utang bank
22 diamortisasi93,574
155,577
Bank loans
yang belum
sebesar 160,522
of unamortised
financing cost of
man dari pihak ketiga
19
15,541
Loans from a third party
umen keuangan derivatif AS$4.00020pada tahun 2015
8,147
61,864
Derivative financial instruments US$4,000 in 2015
(2014: AS$nihil)
136,00019,517
(2014: US$nil)
g lain-lain
5,443
3,790
Other liabilities
Perjanjian Fasilitas AS$120.000,
liabilitas jangka pendeksetelah dikurangi biaya454,473
773,679
Total current
liabilities
keuangan 774,595
US$120,000
Facilities Agreement, net
yang
belum
diamortisasi
sebesar
of
unamortised
ILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES financing cost of
AS$2.85919pada tahun 2015
man dari pihak ketiga
15,541
Loans from a third party US$2,859 in 2015
(2014: AS$nihil)
117,141
(2014: US$nil)
man jangka panjang setelah
Pinjaman Sindikasi Bank, setelah
urangi bagian yang akan
Long-term borrowings, net of
uh tempo dalam satu tahun:
current maturities:
dikurangi biaya keuangan yang
Syndicated Bank Loan, net of
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables
belum diamortisasi
sebesar
unamortised
financing cost of
Utang bank
1,613,437
1,195,541
Bank loans AS$nihil 22
pada tahun 1,383,481
2015
US$nil in 2015
or Notes
789,870
Senior Notes
(2014: AS$6.774)
228,976
(2014: US$6,774)
itas pajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
Perjanjian Fasilitas AS$160.000,
Post-employment benefits
biaya 51,344
keuangan
US$160,000
itas imbalan pasca kerja setelah dikurangi
23
51,012
37,641
liabilities Facility Agreement, net
yang belum diamortisasi sebesar
unamortised financing cost of
si reklamasi dan penutupan
Provision for mineof
reclamation
mbang
72,999
65,138
40,355
and closure
AS$nihil 24
pada tahun 2015
US$nil in 2015
(2014: AS$2.745)
121,255
(2014: US$2,745)
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
Pinjaman Sindikasi, setelah
dikurangi biaya keuangan
yang 3,154,392
AL LIABILITAS
2,605,586
3,518,282
TOTAL LIABILITIES
belum diamortisasi sebesar
Syndicated Loan, net of unamortised
TAS
EQUITY
AS$nihil pada tahun 2015
financing
cost of US$nil in 2015
(2014:
AS$218)
87,282
as yang diatribusikan
Equity attributable to (2014: US$218)
Perjanjian Fasilitas AS$40.000,
pada pemilik entitas induk
owners of the parent entity
Facility Agreement, net
al saham - modal dasar setelah dikurangi biaya keuangan
Share capitalUS$40,000
- authorised
yang belum diamortisasi sebesar
of unamortised
financing cost of
000.000.000 lembar;
80,000,000,000
shares;
empatkan dan disetor penuh
issued and fully paid
AS$nihil pada tahun 2015
US$nil in 2015
985.962.000 lembar dengan
31,985,962,000 shares at
(2014: AS$708)
39,292
(2014: US$708)
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
Total
1,477,055
1,773,959
Total
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
Dikurangi:
Less:
ekuitas yang diatribusikan
Total equity attributable to
Bagian jangka pendek
(93,574)
(160,522)
Current portion
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Bagian jangka panjang
1,383,481
1,613,437
Non-current portion
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
ekuitas
AL LIABILITAS DAN
UITAS
6,413,864
2015
1.8% - 3.6%
1.8% - 4.5%
As restated (Note 3) *
US Dollars
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
295
tas
ABILITAS DAN
S
embali (Catatan 3)
3,353,043 2016
3,259,472
2017
5,958,629 2018
6,413,864
2019
2020
2021
296
3,177,635
Total equity
AS$/US$64,000
AS$/US$80,000
TOTAL LIABILITIES AND
6,695,917 AS$/US$116,000
EQUITY
AS$/US$140,000
AS$/US$144,000As restated (Note 3) *
AS$/US$412,000
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/79CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
December
22.
UTANGCatatan/
BANK JANGKA
PANJANG
(lanjutan) January
22.
LONG-TERM BANK LOANS (continued)
Notes
2015
2014*
2014*
a.
Perjanjian Fasilitas AS$1.000.000 (lanjutan)
a.
US$1,000,000
Facility
Agreement
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
(continued)
ILITAS
LIABILITIES
Sesuai dengan ketentuan dalam perjanjian
In accordance with the loan agreement,
ILITAS JANGKA PENDEK
CURRENT LIABILITIES
pinjaman, Adaro diharuskan untuk menjaga
Adaro is required to maintain certain financial
g usaha
15
196,419
351,145
326,987
Trade payables
beberapa
rasio keuangan
ratios,Dividends
with which
Adaro was in compliance
g dividen
28
35,185 tertentu,
30,067dimana39,983
payable
Adaro pada
as at Accrued
31 December
n yang masih harus dibayar telah18 ditaati oleh
28,380
24,867tanggal42,987
expenses2015. Adaro is also
31 Desember 2015. Adaro juga diharuskan
requiredemployee
to comply
with certain terms and
itas imbalan kerja jangka
Short-term
benefit
ndek
1,577 persyaratan
2,020 dan 1,849
liabilities
untuk memenuhi beberapa
conditions with
regard to its Articles of
g pajak
34c
13,069 Anggaran
47,744 Dasar,37,468
Taxes
ketentuan
mengenai
Association,
thepayable
nature of the business,
g royalti
16
44,786
117,022
Royalties
payable actions, financing
kegiatan
usaha, 43,372
dividen, aksi
korporasi,
dividends,
corporate
an lancar atas pinjaman
Current
maturity
of long-term
kegiatan pembiayaan, dan lainnya. Adaro
activities
and
other matters. Adaro is in
gka panjang:
borrowings:
telah
memenuhi
persyaratan
dan
ketentuan
compliance
with
Utang sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payables - the related terms and
tersebut.
conditions.
Utang bank
22
93,574
160,522
155,577
Bank loans man dari pihak ketiga
19
15,541
Loans from a third party
umen keuangan derivatifb.
20
- b.
Derivative
financial instruments
Perjanjian
Fasilitas8,147
AS$380.00061,864
US$380,000
Facility Agreement
g lain-lain
5,443
3,790
19,517
Other liabilities
On
29 current
May 2013,
Adaro entered into a Credit
Pada tanggal 454,473
29 Mei 774,595
2013, Adaro
liabilitas jangka pendek
773,679
Total
liabilities
Facility Agreement of US$380,000 with
mengadakan perjanjian Fasilitas Kredit
ILITAS JANGKA PANJANG sebesar AS$380.000 dengan beberapa bank
NON-CURRENT
LIABILITIES
several banks
consisting of PT Bank ANZ
man dari pihak ketiga
15,541
Loans fromCIMB
a third Bank
party Berhad (Singapore
Indonesia,
yang19terdiri dari PT
Bank ANZ Indonesia,
man jangka panjang setelah CIMB Bank Berhad (cabang Singapura),
branch), Citigroup Global Markets Singapore
urangi bagian yang akan
Long-term
borrowings,
net Commercial
of
Pte. Ltd.,
Chinatrust
Bank Co.
Citigroup Global Markets Singapore Pte. Ltd.,
uh tempo dalam satu tahun:
current maturities:
Ltd.,
DBS
Bank
Ltd.,
Mizuho
Corporate Bank
Chinatrust
Commercial
Bank
Co.
Ltd.,
DBS
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables Ltd., Oversea-Chinese
Banking Corporation
Bank22 Ltd., Mizuho
Corporate
Bank Ltd.,
Utang bank
1,383,481
1,613,437
1,195,541
Bank loans Ltd., Standard
Chartered
Bank, Sumitomo
Oversea-Chinese Banking
or Notes
- Corporation
- Ltd.,
789,870
Senior
Notes
Mitsui
Banking
Corporation, The Bank of
Standard
Bank, Sumitomo
itas pajak tangguhan
34e Chartered
582,305
575,888 Mitsui
633,685
Deferred
tax liabilities
Post-employment
Tokyo-Mitsubishibenefits
UFJ Ltd. (Jakarta branch),
Banking Corporation, The Bank of Tokyoitas imbalan pasca kerja
23
51,344
51,012 The37,641
liabilities
The Hongkong
and Shanghai Banking
Mitsubishi
UFJ Ltd.
(cabang Jakarta),
si reklamasi dan penutupan Hongkong and Shanghai Banking Corporation
Provision
for mine reclamation
Corporation
Ltd. and United Overseas Bank
mbang
24
72,999
65,138
40,355
and closure
Ltd. as Mandated Lead Arrangers, for which
Ltd. and United Overseas Bank Ltd. sebagai
DBS
Bank Ltd.liabilities
acts as the facility agent. The
yang 2,379,797
Diberi Mandat
liabilitas jangka panjang Pelaksana Utama
2,151,113
2,744,603
Total
non-current
Company acts as the guarantor for this loan
(Mandated Lead Arrangers), dimana DBS
AL LIABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
facility.
Bank Ltd. bertindak
sebagai
facility agent.
Perusahaan
bertindak
sebagai
penjamin
TAS
EQUITY
fasilitas pinjaman ini.
as yang diatribusikan
Equity attributable to
pada pemilik entitas induk Fasilitas pinjaman ini digunakan untuk
owners
the parent
Thisofloan
facility entity
was used for the purpose of
al saham - modal dasar
Share
capitalthe
- authorised
refinancing
US$500,000 of Amortising
membiayai kembali Fasilitas Kredit Amortising
000.000.000 lembar;
80,000,000,000
shares;
Revolving Credit
Facility dated 2 October
Revolving AS$500.000 tanggal 2 Oktober
empatkan dan disetor penuh
issued and fully paid
2009.
985.962.000 lembar dengan 2009.
31,985,962,000
shares at
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
Fasilitas
jatuh tempo
pada tanggal
This facility
a net
final maturity date of
bahan modal disetor, neto
26 ini akan
1,154,494
1,154,494
1,154,494
Additional
paid-in has
capital,
29 Mei
dibayarkan1,310,883
setiap kuartal.
29 MayRetained
2020 and
is payable on a quarterly
o laba
27 2020 dan
1,387,009
1,199,987
earnings
komprehensif lain
2i ini dikenakan
(18,555)
(40,707)LIBOR(10,256)
Other
lossinterest at LIBOR plus
Fasilitas
bunga sebesar
basis.comprehensive
This facility bears
ditambah persentase tertentu.
a certain percentage.
ekuitas yang diatribusikan
Total equity attributable to
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Pada tahun 2014, Adaro melakukan
In 2014, Adaro has made installment payment
ntingan non-pengendali
29
487,155
490,470
Non-controlling
interests while during the year
pembayaran
cicilan
sebesar491,862
AS$35.000,
amounting to US$35,000
sedangkan selama tahun 2015, Adaro telah
of 2015, Adaro has made installment payment
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
melakukan pembayaran cicilan sebesar
amounting to US$34,000.
AS$34.000.
AL LIABILITAS DAN
TOTAL LIABILITIES AND
UITAS
5,958,629
6,413,864
6,695,917
EQUITY
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
297
298
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/81CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
December
22.
UTANGCatatan/
BANK JANGKA
PANJANG
(lanjutan) January
22.
LONG-TERM BANK LOANS (continued)
Notes
2015
2014*
2014*
Perjanjian Fasilitas AS$200,000 (lanjutan)
c. LIABILITIES
US$200,000AND
Facility
Agreement (continued)
ILITAS DAN EKUITAS c.
EQUITY
ILITAS
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
299
On 21 December
2015, MBP, as borrower,
LIABILITIES
entered into a Facilities Agreement of
CURRENT LIABILITIES
US$120,000
with a syndicate of banks
payables
consistingTrade
of The
Bank of Tokyo-Mitsubishi
Dividends
payable
UFJ, Ltd.,
(Jakarta
Branch), PT Bank CIMB
Niaga Accrued
Tbk, expenses
Citigroup Global Markets
Short-term
employee
benefit
Singapore
Pte. Ltd.,
CTBC Bank Co., Ltd.,
liabilities
Singapore,Taxes
DBS payable
Bank Ltd., The Hongkong
and Shanghai
RoyaltiesBanking
payableCorporation Limited,
The maturity
Korea Development
Current
of long-term Bank, (Singapore
Branch), PT
Bank Mandiri (Persero) Tbk
borrowings:
(Singapore
Branch),
Mizuho Bank, Ltd.,
Finance
lease payables
PT Bank
Mizuho
Oversea-Chinese
Bank
loansIndonesia,
Banking
Corporation
Loans from
a third party Limited, Sumitomo
Derivative
financial
instruments
Mitsui
Banking
Corporation, and United
Overseas Other
Bank liabilities
Limited as Mandated Lead
Arranger), for which DBS Bank Ltd. acts as
Total current liabilities
facility agent and PT Bank DBS Indonesia
acts
as security
agent. The Company acts as
NON-CURRENT
LIABILITIES
the
guarantor
this party
loan facility.
Loans
from aofthird
Long-term borrowings, net of
current maturities:
Finance lease payables loansconsisted
These Bank
facilities
of a term loan
Senior
Notesand a revolving loan
facility of US$100,000
Deferred
tax liabilities
facility
of US$20,000
and has a final maturity
Post-employment benefits
date on 21 December
liabilities2021 and is payable on
a quarterly
basis started with the first
Provision
for mine reclamation
installment and
due closure
in March 2017. This facility
bears interest at the LIBOR plus a certain
Total
non-current liabilities
percentage.
ABILITAS
2,605,586
3,154,392 untuk
3,518,282
Fasilitas pinjaman
ini digunakan
ThisTOTAL
facility LIABILITIES
was used for refinancing the
membiayai kembali Perjanjian Fasilitas
US$160,000 Facility
EQUITY Agreement dated
AS$160.000 tanggal 29 Mei 2012, membiayai
29 May 2012, financing capital expenditure,
belanja modal, membayar biaya transaksi dan
paying
and expenses
ang diatribusikan
Equitytransaction
attributablecosts
to
pemilik entitas induk biaya lain yang berhubungan dengan fasilitas
owners
of the parent
associated
with entity
the facility and for other
am - modal dasar
Share
capital
- authorised
ini, dan untuk tujuan korporasi umum lainnya
general
corporate
purposes (Note 22f).
00.000 lembar;
80,000,000,000 shares;
(Catatan 22f).
kan dan disetor penuh
issued and fully paid
62.000 lembar dengan Pada tanggal 31 Desember 2015, MBP telah
31,985,962,000
shares
at MBP has drawdown
As at 31 December
2015,
minal Rp100 per saham menggunakan
25
342,940pinjaman
342,940
par value
of Rp100 per
fasilitas
revolving342,940
the revolving
loanshare
facility of US$20,000 and
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
sebesar
dan fasilitas
pinjaman
term loan
facilityearnings
of US$100,000 which is
27 AS$20.000
1,387,009
1,310,883
1,199,987
Retained
berjangka
sebesar
AS$100.000
dengan
repayable
according toloss
the following schedule:
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive
jadwal pembayaran sebagai berikut:
tas yang diatribusikan
Total equity attributable to
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Jadwal pembayaran/
Payment schedule
Jumlah pembayaran/
an non-pengendali
29
487,155
491,862
490,470
interests
(tahun/year)
Payment Non-controlling
amount
tas
3,353,043 2017
3,259,472
3,177,635
Total equity
AS$/US$8,000
2018
AS$/US$8,000
ABILITAS DAN
TOTAL LIABILITIES AND
AS$/US$8,000
S
5,958,629 2019
6,413,864
6,695,917
EQUITY
2020
AS$/US$12,000
embali (Catatan 3)
2021
AS$/US$64,000As restated (Note 3) *
300
AS$/US$100,000
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/83CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
December
22.
UTANGCatatan/
BANK JANGKA
PANJANG
(lanjutan) January
22.
LONG-TERM BANK LOANS (continued)
Notes
2015
2014*
2014*
d.
Perjanjian Fasilitas AS$120.000 (lanjutan)
d.
US$120,000
Facilities
Agreement
ILITAS DAN EKUITAS
LIABILITIES
(continued) AND EQUITY
ILITAS
LIABILITIES
Sesuai dengan ketentuan dalam perjanjian
In accordance with the loan agreement, MBP
isCURRENT
required toLIABILITIES
maintain certain financial ratios,
ILITAS JANGKA PENDEK pinjaman, MBP diharuskan untuk menjaga
beberapa
rasio keuangan
with which
MBP
was in compliance as at
g usaha
15
196,419 tertentu,
351,145dimana
326,987
Trade
payables
telah28 ditaati oleh
MBP pada
31 December
2015.
MBP is also required to
g dividen
35,185
30,067tanggal39,983
Dividends
payable
2015.
MBP juga24,867
diharuskan42,987
complyAccrued
with certain
terms and conditions with
n yang masih harus dibayar 31 Desember
18
28,380
expenses
untuk memenuhi beberapa persyaratan dan
regard toemployee
its Articles
of Association, the nature
itas imbalan kerja jangka
Short-term
benefit
ndek
1,577 Anggaran
2,020 Dasar, 1,849
liabilities
ketentuan mengenai
of the business,
dividends, corporate actions,
g pajak
34c
47,744
Taxes payable
kegiatan
usaha, 13,069
dividen, aksi
korporasi,37,468
financing activities
and other matters. MBP is
g royalti
16 pembiayaan,
43,372
44,786
117,022
Royaltieswith
payable
kegiatan
dan lainnya.
MBP telah
in compliance
the related terms and
an lancar atas pinjaman
Current
maturity of long-term
memenuhi persyaratan dan ketentuan
conditions.
gka panjang:
borrowings:
tersebut.
Utang sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payables Utang bank
22
93,574
160,522
155,577
Bank loans
e.
Pinjaman
Sindikasi
Bank
e.
Syndicated
Bank -Loan
man dari pihak ketiga
19
15,541
Loans from a third party
umen keuangan derivatif
8,147 2011,61,864
Derivative
instruments
Pada20tanggal 18 Februari
SIS, sebagai
On financial
18 February
2011, SIS, as borrower,
g lain-lain
5,443 Perjanjian
3,790
Peminjam, mengadakan
Fasilitas19,517
entered Other
into aliabilities
Facilities Agreement of
sebesar
AS$400.000
dengan
sindikasi
bank
US$400,000,000
with
a syndicate of banks
liabilitas jangka pendek
454,473
774,595
773,679
Total current liabilities
yang terdiri dari The Hongkong and
consisting of The Hongkong and Shanghai
Banking Corporation
ILITAS JANGKA PANJANG Shanghai Banking Corporation Limited,
NON-CURRENT
LIABILITIES Limited, OverseaOversea-Chinese
Banking
Corporation
Chinese
Corporation Limited,
man dari pihak ketiga
19
15,541
Loans fromBangking
a third party
United Overseas Bank Ltd Singapore, DBS
man jangka panjang setelah Limited Singapura, United Overseas Bank
Ltd. Co Singapura, DBS Bank Ltd., Sumitomo
Bank borrowings,
Ltd, Sumitomo
Mitsui Banking
urangi bagian yang akan
Long-term
net of
Banking
Corporation
(cabang
Corporation
(Singapore Branch), PT Bank
uh tempo dalam satu tahun: Mitsui
current maturities:
Utang sewa pembiayaan
21
45,443
74,322 Tbk47,511
Finance
lease payables
Singapura),
PT Bank
Mandiri (Persero)
Mandiri
(Persero)- Tbk (Singapore Branch),
Utang bank
22 Singapura),
1,383,481
1,613,437
1,195,541
(cabang
The Bank
of TokyoThe Bank loans
of Tokyo-Mitsubishi
UFJ Ltd
or Notes
- Jakarta), PT
- ANZ
789,870
SeniorPT
Notes
Mitsubishi UFJ Ltd. (cabang
(Jakarta Branch),
ANZ Panin Bank, Credit
itas pajak tangguhan
34eBank, Credit
582,305
575,888 and
633,685
Deferred
tax liabilities
Panin
Agricole Corporate
Agricole
Corporate
and Investment Bank, PT
Post-employment
Investment Bank, PT Bank Ekonomi Raharja
Bank Ekonomi benefits
Raharja Tbk and Standard
itas imbalan pasca kerja
51,012
liabilitiesas Mandated Lead
Tbk 23
dan Standard51,344
Chartered Bank
(cabang37,641
Chartered Bank
si reklamasi dan penutupan Jakarta) sebagai Pelaksana Utama yang
Provision
for mineChinatrust
reclamationCommercial Bank Co
Arrangers,
mbang
24 Mandat (Mandated
72,999 Lead65,138
and closure
Diberi
Arrangers),40,355
Ltd (Singapore
Branch) and Societe Generale
Chinatrust
Commercial
Bank
Co
Ltd.
(cabang
(Singapore
Branch)
as Lead Arrangers, The
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current
liabilities
Singapura) dan Societe Generale (cabang
Hongkong
and
Shanghai
Banking
Singapura)
sebagai
Pelaksana
Utama
(Lead
Corporation
Limited
as
Facility
Agent,
PT
AL LIABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
Arrangers), The Hongkong and Shanghai
Bank DBS Indonesia as Security Agent and
Banking Corporation Limited sebagai Agen
Oversea-Chinese
Banking
Corporation
TAS
EQUITY
Fasilitas, PT Bank DBS Indonesia sebagai
Limited and PT Bank OCBC NISP Tbk as
as yang diatribusikan
EquityBanks.
attributable
to
Agen Penjamin, dan Oversea-Chinese
Account
The Company,
the controlling
pada pemilik entitas induk Banking Corporation Limited dan PT Bank
owners
of the parent
entitythis facility agreement,
shareholder,
under
al saham - modal dasar
Share
capital
- authorised
OCBC NISP Tbk sebagai Bank Penampung.
provides
a corporate
guarantee. This loan is
000.000.000 lembar;
80,000,000,000
shares;
Perusahaan, pemegang saham pengendali,
collateralised by
the mining service contract
empatkan dan disetor penuh dalam Perjanjian Fasilitas ini, memberikan
issuedAdaro
and fully paid
with
(US$400,000
Facilities
985.962.000 lembar dengan corporate guarantee. Pinjaman ini dijamin
31,985,962,000
Agreement). shares at
ai nominal Rp100 per saham dengan
25 kontrak jasa
342,940
342,940dengan
342,940
par value of Rp100 per share
pertambangan
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
Adaro (Perjanjian Fasilitas AS$400.000).
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
komprehensif lain
2i
Other
loss
Perjanjian
Fasilitas(18,555)
AS$400.000(40,707)
ini digunakan(10,256)
The comprehensive
US$400,000 Facilities
Agreement was
used
for refinancing
the
ekuitas yang diatribusikan untuk membiayai kembali Senior Credit
Total
equity
attributable
toSenior Credit Facility,
belanja modal,
membayar
financing
capital
paying
pada pemilik entitas induk Facility, membiayai
2,865,888
2,767,610
2,687,165
owners
of the parent
entity expenditure,
biaya transaksi dan biaya lain yang
transaction costs and expenses associated
ntingan non-pengendali
29
487,155
490,470
Non-controlling
interests
berhubungan
dengan
fasilitas 491,862
ini, dan untuk
with the facility
and for other general
tujuan umum lainnya.
corporate purposes.
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
Pada
tahun
2014,
SIS
melakukan
penarikan
In
2014,
SIS
drewdown
AL LIABILITAS DAN
TOTAL LIABILITIES
ANDUS$96,000 and made
sebesar
AS$96.000
melakukan
repayment of EQUITY
US$67,250 on the revolving
UITAS
5,958,629 dan
6,413,864
6,695,917
pembayaran sebesar AS$67.250 atas fasilitas
loan facility. In December 2015, the
pinjaman revolving. Pada bulan Desember
outstanding
balance
been fully paid
ajikan kembali (Catatan 3)
As restated
(Note 3)has
*
2015, seluruh pinjaman yang terutang sudah
through refinancing from loan facilities
dibayar
penuh
melalui pembiayaan
kembali
to US$200,000
(Note 22c).
atatan atas laporan keuangan konsolidasian
terlampir
merupakan
The accompanying
notes to the consolidated amounting
financial statements
form an
dari
fasilitas
pinjaman sebesar AS$200.000
agian yang tidak terpisahkan dari laporan
keuangan
konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
(Catatan 22c).
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
301
On 29 MayLIABILITIES
2012, MBP, as the Borrower,
entered into a syndicated loan facility
CURRENT LIABILITIES
agreement
with several banks, which
payables
consisted Trade
of The
Hongkong and Shanghai
Dividends payable
Banking
Corporation
Limited (Jakarta branch),
Accrued expenses
Oversea-Chinese
Banking
Corporation
Short-term
employee benefit
Limited, The Bank
of Tokyo-Mitsubishi UFJ
liabilities
Ltd. (Jakarta
Taxesbranch),
payable DBS Bank Ltd.,
Sumitomo
Mitsui
Banking Corporation,
Royalties
payable
Mizuho
Corporate
Bank Ltd., CIMB Bank
Current
maturity
of long-term
borrowings:
Berhad (Singapore
branch), PT Bank ANZ
Finance
lease payables
Indonesia
and Standard
Chartered Bank as
Bank loans
Mandated
Lead - Arrangers,
Chinatrust
Loans fromBank
a thirdCo
party
Commercial
Ltd. (Singapore branch)
Derivative
financial
instruments
as Lead
Arranger,
Oversea-Chinese Banking
Other
liabilities
Corporation Limited
as Facility Agent and The
Bank
Tokyo-Mitsubishi
Totalofcurrent
liabilities UFJ Ltd. (Jakarta
branch) as Security Agent. The facility
NON-CURRENT
consists of aLIABILITIES
term loan facility of US$140,000
Loans
from a third
party
and
a revolving
loan
facility of US$20,000,
with interest rates at LIBOR plus a certain
Long-term
borrowings,
of
percentage.
The net
facility
was used for
current the
maturities:
refinancing
intra-group loans from the
Finance lease payables Company, capital expenditure and other
Bank loans general corporate
purposes. The Company
Senior Notes
actsDeferred
as the guarantor
of this syndicated loan.
tax liabilities
Post-employment benefits
liabilities
Provision for mine reclamation
and closure
Fasilitas pinjaman
berjangka3,154,392
dibayar setiap
2,605,586
3,518,282
kuartal dengan angsuran pertama pada
tanggal 19 Agustus 2015. Kedua fasilitas
pinjaman berjangka dan fasilitas pinjaman
ang diatribusikan
revolving mempunyai masa jatuh tempo pada
pemilik entitas induk tahun ketujuh dari tanggal perjanjian.
am - modal dasar
00.000 lembar;
kan dan disetor penuh Pada bulan April 2014, MBP melakukan
62.000 lembar dengan pembayaran sisa pinjaman revolving sebesar
kembali342,940
minal Rp100 per saham AS$5.000
25 dan melakukan
342,940 penarikan
342,940
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
fasilitas
pinjaman
revolving
sebesar
27
1,387,009
1,310,883 2014.
1,199,987
AS$20.000
pada
bulan September
rehensif lain
(18,555) 2015,
(40,707)
Pada 2i bulan Desember
seluruh(10,256)
tas yang diatribusikanpinjaman yang terutang sudah dibayar penuh.
pemilik entitas induk
2,865,888
2,767,610
2,687,165
The TOTAL
term loan
facility is payable quarterly with
LIABILITIES
the first installment due on 19 August 2015.
Both the term loan
facility and the revolving
EQUITY
loan facility have a maturity date of the
Equityanniversary
attributableoftothe date of the loan
seventh
owners
of the parent entity
agreement.
Share capital - authorised
80,000,000,000 shares;
In issued
April 2014,
MBP
and fully
paid paid the outstanding
revolving loanshares
facility at
amounting to US$5,000
31,985,962,000
and ofre-drawdown
the revolving loan facility
par value
Rp100 per share
Additional
paid-in
capital, net in September 2014.
amounting
to US$20,000
Retained
earnings
In December
2015,
the outstanding balance
Other
comprehensive
has been
fully paid. loss
Total equity attributable to
owners of the parent entity
ABILITAS
an non-pengendali
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
302
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/85CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
December
22.
UTANGCatatan/
BANK JANGKA
PANJANG
(lanjutan) January
22.
LONG-TERM BANK LOANS (continued)
Notes
2015
2014*
2014*
g.
Pinjaman Sindikasi
g.
Syndicated Loan
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
ILITAS
AL LIABILITAS DAN
UITAS
On 2 November
2007, Adaro and Coaltrade,
LIABILITIES
as the Borrowers, entered into a syndicated
CURRENT
loan
facility LIABILITIES
agreement with several foreign
Trade payables
banks (the
Lenders),
which consisted of DBS
Dividends
payable
Bank Accrued
Ltd., expenses
Standard Chartered Bank
(Singapore
branch),
Sumitomo Mitsui Banking
Short-term
employee
benefit
liabilities branch) (SMBC), The
Corporation (Singapore
Taxes payable UFJ Ltd. (Singapore
Bank of Tokyo-Mitsubishi
payable
branch) Royalties
and United
Overseas Bank Ltd.
Current
maturityand
of long-term
(Singapore
Labuan branch), for which
borrowings:
DBS
Bank
Ltd. acted
as the facility agent.
Finance
lease
payables
Based Bank
on theloans
agreement,
the Lenders agreed
toLoans
grant from
bank aloan
thirdfacilities
party of US$750,000, of
Derivative
instruments
whichfinancial
Adaro and
Coaltrade obtained facilities
Otherand
liabilities
of US$550,000
US$200,000, respectively.
These facilities consisted of a term loan facility
Total current liabilities
of US$650,000 and a revolving loan facility of
US$100,000 LIABILITIES
with interest at the LIBOR plus a
NON-CURRENT
Loanspercentage.
from a third These
party facilities were used
certain
to refinance certain existing loans of Adaro.
Long-term
net of agreement dated
Based borrowings,
on the amended
current maturities:
25
March
2010,
the
Finance lease payables - Company, IBT and the
Borrowers
hereinafter referred to
Bank(collectively
loans as the Guarantors),
act as the guarantors of
Senior Notes
this Deferred
syndicated
taxloan.
liabilities
Post-employment benefits
liabilities
Provision for mine reclamation
and closure
Total non-current liabilities
On 30 September 2010, the Borrowers, the
TOTAL LIABILITIES
Guarantors
and DBS Bank Ltd., as the facility
agent, entered into an amendment agreement
EQUITY
to amend the maturity date of the term loan
Equity
facility
to attributable
7 Decemberto2015 and all amounts
owners
of the parent
entity
outstanding
under
the revolving loan facility
Share
- authorised
shall capital
be deemed
to be amounts outstanding
80,000,000,000
under the termshares;
loan facility. The margin of
issued and fully paid
interest wasshares
increased
by a certain
31,985,962,000
at
percentage.
The
effective date of this
par value
of Rp100 per
share
amendment
Additional
paid-inagreement
capital, netis 7 October 2010.
Retained earnings
Other
comprehensive
lossCoaltrade has made
In 2014,
Adaro and
payment of US$100,000. In November 2015,
Total
attributable
tohas been fully repaid.
theequity
outstanding
balance
owners of the parent entity
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
303
On 6 July LIABILITIES
2012, MBP, as the Borrower,
entered into a syndicated loan facility
CURRENT LIABILITIES
agreement
with several banks, which
Trade payables
consisted
of Mizuho
Corporate Bank Ltd.,
Dividends
payable
Oversea-Chinese
Banking
Corporation
Accrued expenses
Limited, Sumitomo
Short-term
employee Mitsui
benefitBanking Corporation,
liabilities
DBS Bank Ltd.
and The Hongkong and
payable
Shanghai Taxes
Banking
Corporation
Limited
payable
(Jakarta Royalties
branch) as
Mandated Lead Arrangers,
Current
maturityfinancial
of long-term
with certain
institutions as Lenders,
borrowings:
with
Oversea-Chinese
Banking Corporation
Finance lease payables Limited Bank
as Facility
loans - Agent and The Bank of
Tokyo-Mitsubishi
UFJparty
Ltd. (Jakarta branch) as
Loans from a third
Security
Agent.instruments
The facility is a revolving loan
Derivative
financial
Other liabilities
facility of US$40,000,
with interest rates at
LIBOR plus a certain percentage. The facility is
Total current liabilities
to be used for capital expenditure, transaction
costs related LIABILITIES
to this facility and other general
NON-CURRENT
Loans from
a third The
partyCompany acts as the
corporate
purposes.
guarantor of this syndicated loan.
Long-term borrowings, net of
current maturities:
Finance lease payables Bank loans Senior Notes
Deferred tax liabilities
Post-employment
This
loan hasbenefits
a maturity date on
liabilities
29 May 2019.
Initial repayment and
Provision
for mineare
reclamation
re-drawdown
allowed during the availability
and closure
period. In 2014,
MBP made full drawdowns of
the non-current
facility amounting
to US$40,000. During
Total
liabilities
the year of 2015, MBP has made a payment of
TOTAL LIABILITIES
US$40,000.
MBP has also made voluntary
cancellation of this loan effective from 15
EQUITY
October 2015. As at 31 December 2015, the
outstanding
balance ofto the revolving loan
Equity attributable
owners
of the
parent
entity(31 December 2014:
facility
was
US$nil
Share capital - authorised
US$40,000).
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
304
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/87CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
23.
LIABILITAS
IMBALAN
PASCA KERJA
23.
POST-EMPLOYMENT BENEFITS LIABILITIES
Notes
2015
2014*
2014*
Liabilitas imbalan kerja karyawan pada tanggal
Post-employment
benefits
liabilities
as
at
ILITAS DAN EKUITAS31 Desember 2015 dan 2014 dihitung oleh Padma
LIABILITIES
ANDand
EQUITY
31 December
2015
2014 were calculated by
Radya Aktuaria (Padma), aktuaris independen,
Padma Radya Aktuaria
(Padma), independent
ILITAS
LIABILITIES
dengan berbagai laporan yang masing-masing
actuaries, in various actuarial reports issued in 2016
diterbitkan pada tahun 2016 dan 2015.
and 2015,
respectively.
ILITAS JANGKA PENDEK
CURRENT
LIABILITIES
g usaha
15
196,419
351,145
326,987
Trade payables
g dividen
28 yang digunakan
35,185 dalam30,067
payable
Asumsi utama
menentukan39,983 The principalDividends
assumptions
used in determining the
n yang masih harus dibayar
18
28,380
Accrued expenses
liabilitas imbalan
pasca kerja
karyawan24,867
Grup adalah42,987 Groups post-employment
benefits liabilities are as
itas imbalan kerja jangka
Short-term employee benefit
sebagai berikut:
follows:
ndek
1,577
2,020
1,849
liabilities
g pajak
34c
13,069
47,744
37,468 2014
Taxes payable
2015
g royalti
16
43,372
44,786
117,022
Royalties payable
8.75% - 9% (Rp) 8% - 8.75%
(Rp) maturity of long-term
Discount rate
an lancar atas pinjamanTingkat diskonto
Current
gka panjang:
borrowings:
2% (US$)
Utang sewa pembiayaan
21
29,307
32,249
32,2895% -Finance
Tingkat kenaikan
gaji
5% - 15%
15% lease payables Salary growth rate
Utang bank
22pensiun
93,574
160,522
155,577 55
Bank loans Umur normal
55
Normal retirement age
man dari pihak ketiga Tingkat mortalitas
19
15,541
Loans from Mortality
a third party
dari Tabel
rate from the Indonesian
umen keuangan derivatif Mortalitas
20 Indonesia
8,147
61,864
Derivative
financial instruments
100%
TMI3
100%
TMI3
Mortality Table
g lain-lain
5,443
3,790
19,517
Other liabilities
Melalui program pensiun
imbalan 774,595
pasti, Grup
its defined
benefit
pension plans, the Group
liabilitas jangka pendek
454,473
773,679 ThroughTotal
current
liabilities
menghadapi sejumlah risiko signifikan sebagai
is exposed to a number of significant risks which are
berikut:
detailed
below: LIABILITIES
ILITAS JANGKA PANJANG
NON-CURRENT
man dari pihak ketiga
19
15,541
Loans from a third party
man jangka panjang setelah
1)
Perubahan tingkat diskonto
1) Changes in discount rate
urangi bagian yang akan
Long-term
borrowings,
net of
Penurunan
pada
tingkat
diskonto
A decrease
in discount
rate will increase plan
uh tempo dalam satu tahun: menyebabkan kenaikan liabilitas program.
current maturities:
liabilities.
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables Utang bank
22kenaikan1,383,481
1,613,437
1,195,541
Bank loans
2)
Tingkat
gaji
2) Salary growth
rate or Notes
789,870
Liabilitas imbalan pensiun- Grup berhubungan
The Groups Senior
pensionNotes
obligations are linked to
itas pajak tangguhan
34e tingkat kenaikan
582,305 gaji, 575,888
633,685
liabilities
dengan
dan semakin
salaryDeferred
growth tax
rate,
and higher salary growth
Post-employment
benefits
tinggi tingkat kenaikan gaji akan menyebabkan
rate
will lead to higher
liabilities.
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
semakin besarnya liabilitas.
si reklamasi dan penutupan
Provision for mine reclamation
mbang
24
72,999
65,138
40,355
and closure
Sensitivitas liabilitas imbalan pasti terhadap
The sensitivity of the defined benefit obligation to
perubahan asumsi utama
tertimbang2,379,797
adalah:
in the weighted
principal assumptions:
liabilitas jangka panjang
2,151,113
2,744,603 changes
Total non-current
liabilities
AL LIABILITAS
2,605,586
3,154,392
2,865,888
2015
2,767,610
AL LIABILITAS DAN
Defisit program yang didanai
UITAS
5,958,629
Nilai kini dari kewajiban yang
tidak didanai
ajikan kembali (Catatan 3)
liabilitas
atatan atas laporan keuanganTotal
konsolidasian
terlampir merupakan
agian yang tidak terpisahkan dari laporan keuangan konsolidasian
* Disajikan kembali (Catatan 3)
secara keseluruhan.
491,862
490,470
16,730
3,259,472 (1,228)
3,177,635
Non-controlling interests
16,618
Present value of funded obligations
Total equity
(1,283)
Fair value of plan assets
15,502
6,413,864
6,695,917
35,842
35,677
Present
As
restated value
(Note 3)of*
51,344
51,012
The accompanying
notes to the consolidated
financial statements form an
integral part of these consolidated financial statements.
unfunded obligations
Total liability
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
305
S DAN EKUITAS
Mutasi nilai wajar aset program Grup selama tahun
berjalan adalah sebagai berikut:
S
S JANGKA PENDEK
ha
15
196,419
den
28
35,185
Saldo awal 18
g masih harus dibayar
28,380
Kontribusi
mbalan kerja jangka
1,577
Pendapatan bunga dari
k
34c
13,069
aset program
lti
16
43,372
Keuntungan/(kerugian)
atas
car atas pinjaman pengukuran kembali:
anjang:
Hasil dari 21
aset program, 29,307
ng sewa pembiayaan
tidak termasuk
jumlah
ng bank
22
93,574
yang dimasukkan
dalam dari pihak ketiga
19
pendapatan
bunga 8,147
keuangan derivatif
20
lain
5,443
Efek selisih kurs
CURRENT LIABILITIES
2015
2014*
351,145
326,987
Trade payables
30,067
39,983
Dividends payable
1,225 Accrued expenses Beginning balance
24,867 1,283 42,987
1
1
Contribution
Short-term
employee benefit
2,020
1,849
liabilities
47,744
TaxesInterest
payable
98 37,468
70
income on plan assets
44,786
117,022
Royalties payable
Current maturity of long-term
Remeasurement gain/(loss):
borrowings:
32,249
32,289
Finance lease payables 160,522
155,577
Bank loans - Return on plan assets,
excluding
amount included in
15,541
Loans from
a third party
14 financial instrumentsinterest income
61,864 (25)
Derivative
3,790 (129)19,517
Other liabilities
(27)
Foreign exchange difference
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
306
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/89CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
23.
LIABILITAS
IMBALAN
PASCA KERJA
(lanjutan)January
23.
POST-EMPLOYMENT BENEFITS LIABILITIES
Notes
2015
2014*
2014*
(continued)
CURRENT LIABILITIES
2015
351,145
326,987 2014*
Trade payables
30,067
39,983
Dividends payable
37,641 Accrued expenses
At the beginning of the year
24,86751,01242,987
11,039
10,070
Short-term
employee benefit Current service cost
2,020 3,470 1,849
liabilities Interest expense, net
3,028
47,744
37,468
Taxes payablePast service cost and
44,786
117,022
Royalties payable gains or losses on
Current
(349)
(404)maturity of long-term
settlements
borrowings:
Remeasurements:
32,249
32,289
Finance lease payables 160,522
155,577
Bank loans Return on plan assets, 15,541
Loans from a third party
61,864
Derivative financialexcluding
instruments
amount included in
3,790
Other liabilities interest income
2519,517
(14)
774,595
-
773,679
(5,891)
(1,579)
(1,467)
(1)47,511
74,322
1,613,437 (4,915)
1,195,541
789,870
575,88851,344
633,685
AL LIABILITAS
2,605,586
TAS
3,353,043
2015
3,154,392
11,039
3,470
(466)
342,940 (375)
342,940
1,154,494
1,154,494
1,310,883
1,199,987
(40,707)
(10,256)
(349)
(4,916)
2,767,610
2,687,165
8,403
491,862
490,470
3,259,472
3,518,282 2014*
3,177,635
AL LIABILITAS DAN
UITAS
6,695,917
Hasil aktual
aset 5,958,629
program 6,413,864
pada
tanggal
31
Desember
2015
adalah
AS$73
(31
Desember
ajikan kembali (Catatan 3)
2014: AS$84).
TOTAL LIABILITIES
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
307
S DAN EKUITAS
Pada tanggal 31 Desember 2015 dan 2014, seluruh
S
aset program ditempatkan pada surat berharga yang
tidak memiliki harga pasar yang dikutip.
S JANGKA PENDEK
ha
15
196,419
351,145
326,987
Durasi rata-rata
imbalan pasti
pada akhir 39,983
den
28 kewajiban35,185
30,067
tahun pelaporan
antara 8 24,867
- 16 tahun. 42,987
g masih harus dibayar
18 Grup berkisar
28,380
mbalan kerja jangka
1,577
2,020
1,849
k
34c
13,069
47,744
Jumlah kontribusi
yang diharapkan
untuk
program 37,468
lti
16 kerja dalam
43,372
44,786
imbalan pasca
satu tahun
ke depan117,022
car atas pinjaman
adalah
sebesar
AS$1.
anjang:
ABILITAS
2,605,586
3,154,392
2015
3,518,282 2014
TOTAL LIABILITIES
342,94072,999342,940
1,154,494
1,154,494
1,310,883
1,199,987
(40,707)
(10,256)
EQUITY
40,355
Beginning balance
27,910Equity attributable to Addition (Note 31)
owners
of the parent entity
(4,826)
Realisation
Share capital - authorised
1,792
Accretion
80,000,000,000
shares;
(93)
Foreign exchange difference
issued and fully paid
31,985,962,000 shares at
Ending balance
par65,138
value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
Saldo awal
ang diatribusikanPenambahan (Catatan 31)
pemilik entitas induk
Realisasi
am - modal dasarAkresi
00.000 lembar; Efek selisih kurs
kan dan disetor penuh
62.000 lembar dengan
Saldo akhir25
minal Rp100 per saham
342,940
modal disetor, neto
26
1,154,494
27
1,387,009
rehensif lain
2i
(18,555)
an non-pengendali
29
65,138
9,417
(3,062)
1,527
(21)
embali (Catatan 3)
As restated (Note 3) *
308
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
773,679
74,322
1,613,437
575,888
47,511
1,195,541
789,870
633,685
as yang diatribusikan
Total
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar; Saham
biasa
memberikan
hak
kepada
empatkan dan disetor penuh
pemegangnya untuk memperoleh dividen dan hasil
985.962.000 lembar dengan
dari pembubaran Perusahaan sesuai dengan
ai nominal Rp100 per saham
25 lembar dan
342,940
342,940
342,940
proporsi jumlah
jumlah yang
dibayarkan
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
atas saham27
yang dimiliki.
o laba
1,387,009
1,310,883
1,199,987
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
724,420,430
2.26
Total current liabilities
435,000,120
1.36
NON-CURRENT
LIABILITIES
17,000,000
0.05
Loans from a third party
13,713,500
0.04
750,000
0.01
Long-term borrowings, net
of
13,721,281,252
42.90
7,767
4,664
182
147
8
147,114
31,985,962,000
Finance lease payables - 100.00
342,940
current maturities:
2.26
435,000,120
1.36
TOTAL LIABILITIES
8,413,500
0.03
750,000
0.01
EQUITY
13,102,743,050
40.96
31,985,962,000
100.00
owners of the parent entity
342,940
Equity attributable to
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
11,276
7,767
6,871
4,664
90
8
140,482
Total
non-current liabilities
640,838,202
2.00
2,865,888
150,589
21,193
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
309
S JANGKA PENDEK
CURRENT LIABILITIES
Jumlah/
ha
15
196,419
351,145
326,987
Trade payables
Amount
den
28
35,185
30,067
39,983
Dividends payable
g masih harus dibayar
18
28,380
24,867
42,987
Accrued expenses
Tambahan modal
disetor saat
mbalan kerja jangka
Short-term employee benefit
penawaran umum saham
1,577
2,020
1,849
liabilities
perdana 34c
1,219,813
Additional
paid-in capital from IPO
k
13,069
47,744
37,468
Taxes
payable
Biaya emisi 16
saham
(44,532)
lti
43,372
44,786
117,022
Royalties payableShare issuance costs
Difference
in value from restructuring
car atas pinjamanSelisih nilai transaksi
Current maturity
of long-term
anjang:
borrowings:
restrukturisasi entitas
transactions of entites under
ng sewa pembiayaan
21
29,307
32,249
32,289
sepengendali
(20,787)Finance lease payables common control
ng bank
22
93,574
160,522
155,577
Bank loans dari pihak ketiga Tambahan 19
15,541
Loans from aAdditional
third party paid-in capital, net
modal disetor, neto1,154,494
keuangan derivatif
20
8,147
61,864
Derivative financial instruments
lain
5,443
3,790
19,517
Other liabilities
Tambahan modal disetor saat Penawaran Umum
The additional paid-in capital from IPO represents
litas jangka pendek
454,473
774,595Umum773,679 the balance
Totalfrom
current
liabilities
Saham Perdana berasal
dari Penawaran
the IPO
in 2008.
Saham Perdana yang dilakukan pada tahun 2008.
S JANGKA PANJANG
NON-CURRENT LIABILITIES
dari pihak ketiga
19
15,541
Loans from a third party
angka panjang setelah
i bagian yang
Long-term
borrowings, net of
27. akan
SALDO LABA
27.
RETAINED
EARNINGS
mpo dalam satu tahun:
current maturities:
ng sewa pembiayaan
21
45,443 Belum
74,322
47,511
Finance lease payables ng bank
22
1,383,481
1,613,437
1,195,541
Bank loans dicadangkan/
Dicadangkan/
es
789,870
Senior Notes
Unappropriated
Appropriated
Total
ajak tangguhan
34e
582,305
575,888
633,685
Deferred
tax liabilities
Post-employment benefits
Saldo pada23
1 Januari 2014,
Balance as at
mbalan pasca kerja
51,344
51,012
37,641
liabilities
amasi dan penutupan
Provision for mine reclamation 1 January 2014,
sebelum disajikan
72,999
65,138
40,355 47,088
and closure before restatement
kembali24
1,149,709
1,196,797
Efek
penerapan
PSAK
Impact on adoption of SFAS
litas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
No. 24 (revisi 2013)
No. 24 (revised 2013)
(Catatan 3)
3,190 3,518,282
3,190
(Note 3)
ABILITAS
2,605,586
3,154,392
TOTAL
LIABILITIES
1,152,899
177,897
342,940
1,154,494
(1,749)
1,310,883
(40,707)
(2,312)
(65,252)
2,767,610
EQUITY
Balance as at
47,088
1,199,987
Equity attributable to 1 January 2014*
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
Profit for the year
issued and fully paidattributable to owners
-31,985,962,000
177,897 shares at of the parent entity*
342,940
par value of Rp100 per share
of post
1,154,494
Additional paid-in capital,Remeasurements
net
(1,749) earnings
employment benefits
1,199,987
Retained
Appropriation of retained
(10,256)
Other comprehensive loss
2,312
earnings
Total
equity
attributable to
(65,252)
Dividends
2,687,165
owners of the parent entity
Saldo pada29
an non-pengendali
487,155
31 Desember 2014*
tas
3,353,043
Balance as at
491,862
490,470
Non-controlling interests
1,261,483
49,400
1,310,883
31 December 2014*
3,259,472
3,177,635
Total equity
ABILITAS DAN *
S
6,413,864
5,958,629
6,695,917
embali (Catatan 3)
As restated (Note 3) *
310
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
As restated (Note 3) *
Lampiran 5/93CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
December
January
27.
SALDO Catatan/
LABA (lanjutan)
27.
RETAINED EARNINGS (continued)
Notes
2015
2014*
2014*
Belum
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
dicadangkan/
Dicadangkan/
ILITAS
Unappropriated
Appropriated
Total LIABILITIES
351,145
30,067
1,261,483
24,867
2,020
47,744
44,786
152,440
32,249
4,291
160,522
15,541
61,864
(1,782)
3,790
(80,605)
CURRENT LIABILITIES
326,987
Trade payables
Balance as at 31 December
39,983
Dividends payable
1,310,883
42,987 49,400
Accrued expenses 2014* (continued)
Short-term employee benefit
1,849
liabilities
37,468
Taxes payable
Profit for the year
117,022
Royalties payable
attributable to owners
Current
maturity
152,440of long-term of the parent entity
borrowings:
32,289
Finance lease payables - Remeasurements of post
4,291
employment benefits
155,577
Bank
loans Appropriation of retained
Loans from a third party
- 1,782
Derivative financial -instruments
earnings
19,517
Other liabilities
(80,605)
Dividends
AL LIABILITAS 28.
TAS
TOTAL LIABILITIES
DIVIDENDS
EQUITY
At the Companys Annual General Meeting of
Equity(AGMS)
attributable
to on 25 April 2014,
Shareholders
held
the parent
aowners
total of
cash
dividendentity
for 2013 of US$75,168
Share capital - authorised
(US$0.00235/share
- full amount) was approved.
80,000,000,000 shares;
This included
cash
dividend
issued and fully paidfor 2013 of US$39,983,
which
was paid on 16
January
31,985,962,000
shares
at 2014. The remaining
US$35,185,
final cash
dividend for 2013, was paid
par value of Rp100
per share
on Additional
12 June 2014.
paid-in capital, net
Retained earnings
Other comprehensive loss
DIVIDEN
2,605,586
3,154,392
3,518,282
28.
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
311
454,473
774,595
773,679
S JANGKA
NON-CURRENT LIABILITIES
29.PANJANG
KEPENTINGAN NON-PENGENDALI
29.
NON-CONTROLLING
INTERESTS
dari pihak ketiga
19
15,541
Loans from a third party
angka panjang setelah
2015
Bagian atas
i bagian yang akan
Long-term borrowings, netPenghasilan
of
laba/(rugi)
komprehensif
mpo dalam satu tahun:
current maturities:
Saldo awal/
neto/Share
lainnya/Other
ng sewa pembiayaan
21
45,443
74,322
Finance leaseDividen/
payables - comprehensive
Beginning 47,511 in net
balance
Dividends
income
ng bank
22
1,383,481
1,613,437
1,195,541income/(loss)
Bank
loans es
- 422,348
789,870
Senior
Notes
PT Bhakti Energi Persada dan entitas anak/and subsidiaries
(2,335)
(692)
ajak tangguhan Lain-lain (masing-34e
582,305
575,888
633,685
Deferred tax liabilities
masing di bawah AS$50.000)/Others
(each below US$50,000)
69,514
898
(2,221)benefits
(357)
Post-employment
mbalan pasca kerja
23
51,344
51,012 491,86237,641
liabilities
Total
(1,437)
(2,221)
(1,049)
amasi dan penutupan
Provision for mine reclamation
24
72,999
65,138
40,355
2014*and closure
2,151,113
2,379,797
ABILITAS
2,605,586
Saldo awal/
Adjustment,
3,154,392
3,518,282
Beginning
addition and
ang
pemilik entitas induk
am - modal dasarTotal
00.000 lembar;
* Disajikan kembali (Catatan 3)
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
25
342,940
modal disetor, neto
26
1,154,494
27
1,387,009
rehensif lain
2i
(18,555)
pengurangan/
balance
laba/(rugi)
komprehensif
neto/Share
lainnya/Other
TOTAL LIABILITIES
in net
Dividen/
comprehensive
income/(loss)
Dividends
income
deduction
424,180
707
EQUITY
-
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
66,290
490,470
embali (Catatan 3)
As restated (Note 3) *
312
67,834
487,155
2,744,603
Total
non-current
liabilities
penambahan dan
Bagian
atas
Penghasilan
Equity attributable to
(284)
(1,032)
owners of 4,640
the parent entity
Share5,347
capital - authorised
(284)
(1,032)
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
419,321
Penyesuaian,
Saldo akhir/
Ending
balance
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
(2,539)
Saldo akhir/
Ending
balance
422,348
(100)
69,514
(2,639)
491,862
As restated (Note 3)
Lampiran 5/95CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/USAHA
December
December
January
30.
PENDAPATAN
30.
REVENUE
Notes
2015
2014*
2014*
2015
2014
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
Pihak
ketiga:
Third parties:
ILITAS
LIABILITIES
Penjualan batubara
Sales of coal
ILITAS JANGKA PENDEK Ekspor
CURRENT LIABILITIES
1,972,487
2,448,130
Export
g usaha
15
196,419
351,145
326,987
Trade payables
Domestik
519,109
653,996
Domestic
g dividen
28
35,185
30,067
39,983
Dividends payable
n yang masih harus dibayar
18
28,380
24,867
2,491,59642,987
3,102,126 Accrued expenses
itas imbalan kerja jangka
Short-term employee benefit
ndek
1,577
2,020
1,849
liabilities
Jasa penambangan
Mining services
g pajak
34c
13,069
47,744
Taxes payable
Domestik
122,50637,468
139,076
Domestic
g royalti
16
43,372
44,786
117,022
Royalties payable
an lancar atas pinjaman Lain-lain
Current maturity of long-term
Others
gka panjang:
borrowings:
Ekspor
600
600
Export
Utang sewa pembiayaan Domestik
21
29,307
32,24965,45132,289
Finance
83,642lease payables Domestic
Utang bank
22
93,574
160,522
155,577
Bank loans man dari pihak ketiga
19
15,54166,051
Loans
from
a
third
party
84,242
umen keuangan derivatif
20
8,147
61,864
Derivative financial instruments
g lain-lain
5,443
3,790
19,517
Other liabilities
Pihak berelasi:
Related party:
Others
liabilitas jangka pendekLain-lain
454,473
774,595
773,679
Total current liabilities
Domestik
4,323
Domestic
ILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES
man dari pihak ketiga Total
19
15,541
Loans from a third party
2,684,476
3,325,444
Total
man jangka panjang setelah
urangi bagian yang akan
net of
Untuk tahun yang berakhir pada tanggal
ForLong-term
the yearsborrowings,
ended 31 December
2015 and 2014,
uh tempo dalam satu tahun:
current maturities:
31 Desember 2015 dan 2014, tidak terdapat
there were no customers with which revenue
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables pelanggan 22yang nilai
transaksi 1,613,437
pendapatannya
transactions Bank
exceeded
Utang bank
1,383,481
1,195,541
loans10%
- of the total consolidated
melebihi
10%
dari
total
pendapatan
usaha
revenue.
or Notes
789,870
Senior Notes
itas pajak tangguhan konsolidasian.
34e
582,305
575,888
633,685
Deferred tax liabilities
Post-employment benefits
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
si reklamasi dan 31.
penutupan
Provision
mine reclamation
BEBAN POKOK PENDAPATAN
31.
COST
OF for
REVENUE
mbang
24
72,999
65,138
40,355
and closure
2015
2014*
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
AL LIABILITAS
TAS
AL LIABILITAS DAN
UITAS
3,154,392
3,518,282
1,098,267
101,954
1,398,976
116,819
TOTAL LIABILITIES
EQUITY
Sales of coal
Mining
Coal processing
491,86244,011
490,470
(30,477)
3,259,472
3,177,635
1,200,221
276,843
176,686
170,240
342,940
342,940
1,154,494
1,154,494
1,310,883
1,199,987
103,845
(40,707)40,145(10,256)
2,767,610 9,417
2,687,165
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
313
Total
2,141,176
S JANGKA PANJANG
dari pihak ketiga
19
15,541
* Disajikan kembali (Catatan 3)
angka panjang setelah
i bagian yang akan
Rincian pemasok yang memiliki transaksi pembelian
mpo dalam satu tahun:
lebih dari 2110% dari total
ng sewa pembiayaan
45,443pendapatan
74,322 usaha 47,511
konsolidasian
yang 1,613,437
berakhir pada
ng bank
22 untuk tahun
1,383,481
1,195,541
tanggal 31 Desember 2015 - dan 2014 -adalah789,870
es
ajak tangguhan sebagai berikut:
34e
582,305
575,888
633,685
ABILITAS
Total
2,605,586
2,605,707
NON-CURRENT LIABILITIES
Loans from a third party
Total
As restated (Note 3) *
TOTAL LIABILITIES
Total
EQUITY
Lihat Catatan 35 untuk rincian saldo dan transaksi
Refer to Note 35 for details of related party balances
ang diatribusikandengan pihak berelasi.
Equity attributable to
and transactions.
pemilik entitas induk
owners of the parent entity
am - modal dasar
Share capital - authorised
00.000 lembar;
80,000,000,000
shares;
32.
BEBAN USAHA
32.
OPERATING EXPENSES
kan dan disetor penuh
issued and fully paid
62.000 lembar dengan
31,985,962,000 shares at
2015
minal Rp100 per saham
25
342,940
342,940
342,940 2014*
par value of Rp100 per share
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
Penjualan dan
Selling and marketing
27 pemasaran
1,387,009
1,310,883
1,199,987
Retained earnings
Komisi penjualan
30,679(10,256)
44,372
rehensif lain
2i
(18,555)
(40,707)
Other comprehensive loss Sales commission
Lain-lain
628
773
Others
tas yang diatribusikan
Total equity attributable to
pemilik entitas induk
2,865,888
2,767,61031,307
2,687,165
owners
Sub-total
45,145of the parent entity
Sub-total
an non-pengendali
Umum dan 29
administrasi487,155
tas
ABILITAS DAN
S
embali (Catatan 3)
Biaya karyawan
3,353,043
Biaya jasa profesional
Pajak penghasilan final
5,958,629
Lain-lain
Sub-total
314
491,862
490,470
3,259,47251,308
3,177,635
22,444
3,480
6,413,86424,471
6,695,917
101,703
997,735
Non-controlling interests
General and administrative
53,115
Total equity Employee costs
27,556
Professional fee
TOTAL LIABILITIES AND Final income tax
3,235
EQUITY
34,141
Others
118,047
As restated (Note 3) *
The accompanying
notes to the consolidated
financial statements form an
133,010
163,192
integral part of these consolidated financial statements.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Sub-total
Total
As restated (Note 3) *
Lampiran 5/97CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
December
January
33.
BEBANCatatan/
LAIN-LAIN,December
NETO
33.
OTHER EXPENSES, NET
Notes
2015
2014*
2014*
2015
2014
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
ILITAS
34.pendek
PERPAJAKAN
liabilitas jangka
454,473
(65,161)
351,145(16,103)
326,987
30,067
39,983
24,867
42,987
2,020
1,849
-37,468
47,744
44,786
117,022
32,249 2,85532,289
160,522
155,577
15,541(78,409)
61,864
3,790
19,517
774,595
34.
773,679
2015
LIABILITIES
Loss on impairment of investment
CURRENT
LIABILITIES
in associates (Note 12)
Trade payables
(13,304)
Foreign exchange loss, net
Dividends payableLoss on impairment of
Accrued expenses
(40,705)
Short-term employee benefit mining properties
liabilities
(16,743)
on impairment of goodwill
TaxesLoss
payable
Royalties payable
Gain from sales of investment
Current maturity of long-term
borrowings:
11,436
in an associate (Note 12)
Finance
lease payables (7,397)
Others
Bank loans Loans from a third party
(66,713)
Total, net
Derivative financial instruments
Other liabilities
TAXATION
Total current liabilities
PPN21
45,443
Pajak
badan
22penghasilan
1,383,481
Lainnya
34e
582,305
Total
itas imbalan pasca kerja
23
51,344
si reklamasi dan penutupan Dikurangi: bagian lancar
mbang
24
72,999
74,32271,81247,511
1,613,43748,469
1,195,541
- 1,687
789,870
575,888
633,685
121,968
51,012
37,641
(83,067)
65,138
40,355
LIABILITIES
a.NON-CURRENT
Prepaid taxes
Loans from a third party
2014
Long-term borrowings, net of
current maturities:
55,634lease payables VAT
Finance
72,291 Bank loans Corporate income tax
Others
Senior Notes
Deferred tax liabilities
Post-employment benefits
127,925
Total
liabilities
Provision
(80,452) for mine reclamationLess: current portion
and closure
2,379,79738,901
2,744,603
47,473
Total
non-current liabilitiesNon-current portion
AL LIABILITAS
b.
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
3,518,282
2015
Pajak Penjualan
Piutang PBBKB
Kelebihan pembayaran
royalti kepada
Pemerintah
25 kepada Pemerintah
342,940
Titipan
26
1,154,494
Lainnya
27
1,387,009
(18,555)
Total2i
12,350
9,627
521
342,940
342,940
16
1,154,494 1,033
1,154,494
1,310,883
1,199,987
(40,707)23,547(10,256)
b.
2014
Recoverable
taxes
TOTAL LIABILITIES
EQUITY
Equity attributable to
24,633of the parent entity
Sales Tax
owners
19,334
Vehicle fuel tax receivables
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
571
Overpayment
31,985,962,000
shares atof Governments royalty
par value
17 of Rp100 per shareDeposits to Government
Additional
1,224 paid-in capital, net
Others
Retained earnings
Other comprehensive loss
45,779
Total
Total equity attributable to
According
to theentity
CCA, Adaro is subject to
owners
of the parent
sales tax on services rendered in Indonesia,
Non-controlling
interestslaws and regulations
pursuant to prevailing
governing sales
With the enactment of
Total tax.
equity
Law No. 8 of 1983 which introduced VAT,
TOTAL
AND
sales LIABILITIES
tax was repealed.
Adaro is of the
EQUITY
opinion that VAT
is different from sales tax in
both form
and substance, and therefore VAT
As restated (Note 3) *
is considered to be a new tax.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
315
embali (Catatan 3)
As restated (Note 3) *
316
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
317
Lampiran 5/100CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
34.
PERPAJAKAN
(lanjutan)
34.
TAXATION (continued)
Notes
2015
2014*
2014*
b.
Pajak yang bisa dipulihkan kembali
b.
Recoverable taxes (continued)
S DAN EKUITAS
LIABILITIES AND EQUITY
(lanjutan)
S
LIABILITIES
Pada bulan Agustus 2009, BPKP melanjutkan
In August 2009, BPKP continued its audit in
S JANGKA PENDEK pemeriksaan sehubungan dengan PPN yang
CURRENT
LIABILITIES
relation
to the
VAT paid and the amount offset
ha
351,145 yang326,987
Trade payables
telah 15 dibayar 196,419
dan
jumlah
against royalties
payable and sales tax for the
den
28
35,185 utang30,067
Dividends
dikompensasikan
terhadap
royalti dan 39,983
fiscal years
priorpayable
to 2001, as well as fiscal
g masih harus dibayar pajak18penjualan untuk
28,380
24,867
Accrued
expenses
tahun pajak
sebelum 42,987
years 2008
to 2012.
As at the date of these
mbalan kerja jangka
Short-term employee benefit
tahun 2001, dan juga
consolidated financial
1,577tahun pajak
2,020 2008 1,849
liabilitiesstatements, the audit is
sampai
tanggal laporan
keuangan 37,468
still ongoing.
Management
k
34c2012. Pada 13,069
47,744
Taxes
payable is of the opinion
konsolidasian,
proses
pemeriksaan
that theRoyalties
audit result
will not have a material
lti
16
43,372
44,786 masih117,022
payable
berjalan. Manajemen berkeyakinan bahwa
impact
on theof Groups
car atas pinjaman
Current
maturity
long-termfinancial position and
hasil pemeriksaan tidak memiliki dampak
cash flows. borrowings:
anjang:
dan arus 32,289
ng sewa pembiayaan material
21 terhadap posisi
29,307keuangan
32,249
Finance lease payables ng bank
22
93,574
160,522
155,577
Bank loans kas Grup.
dari pihak ketiga
19
15,541
Loans from a third party
keuangan derivatif
8,147
61,864
Derivative
instruments
Pada20tanggal 6 Desember
2012,
Menteri
On 6financial
December
2012, the Minister of Finance
lain
5,443
3,790
Other liabilities
Keuangan
menerbitkan
Peraturan 19,517
issued Regulation
No. 194/PMK.03/2012
No.
194.PMK.03/2012
(PMK
194)
yang
(PMK
194)
that
governs
procedures of
litas jangka pendek
454,473
774,595
773,679
Total current liabilities
mengatur prosedur pemungutan, pembayaran
collection, remittance and reporting of sales
S JANGKA PANJANG dan pelaporan Pajak Penjualan dan perlakuan
NON-CURRENT
tax and the LIABILITIES
treatment of VAT and/or Luxury
dari pihak ketiga
- Nilai
LoansSales
from aTax
third
atas 19
PPN dan/atau15,541
Pajak Pertambahan
Goods
onparty
the first generation CCA
angka panjang setelah Barang Mewah (PPnBM) untuk pemegang
contractors, including Adaro. PMK 194
i bagian yang akan
Long-term
net1ofJanuary 2013. PMK
PKP2B generasi pertama termasuk Adaro.
becameborrowings,
effective on
mpo dalam satu tahun: PMK 194 berlaku efektif pada tanggal 1
current maturities:
194 stipulates
that the first generation of CCA
ng sewa pembiayaan Januari
21 2013. PMK
45,443
74,322bahwa 47,511
Finance
lease payables
194 mengatur
contractors
must -collect, remit and report
ng bank
22
1,383,481
1,613,437
1,195,541
Bank loans pemegang PKP2B generasi
pertama - harus789,870
Sales Tax Senior
on theNotes
utilisation of particular
es
memungut,
membayar,
dan melaporkan
services
as listed
in the regulation. PMK 194
ajak tangguhan
34e
582,305
575,888 pajak633,685
Deferred
tax liabilities
penjualan atas penggunaan jasa tertentu
also stipulates that
the VAT and/or Luxury
Post-employment
benefits
seperti
peraturan 37,641
Goods sales liabilities
tax are not collected on the
mbalan pasca kerja
23 yang dijabarkan
51,344 pada51,012
delivery
of VAT-able
goods and/or services by
amasi dan penutupan terkait. PMK 194 juga mengatur bahwa PPN
Provision
for mine
reclamation
24 PPnBM tidak
72,999
closure
dan/atau
dipungut65,138
pada saat 40,355
a VAT-ableand
Entrepreneur
to the contractors,
penyerahan barang atau jasa kena pajak oleh
including Adaro. Management is of the
litas jangka panjang pengusaha kena
2,151,113
2,379,797
2,744,603
Total
non-current
liabilities
pajak kepada
kontraktor,
opinion
that the
law (Undang-Undang) to
termasuk
Adaro.
Manajemen
berpendapat
impose
sales
tax
had been repealed and
ABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
bahwa Undang-Undang pajak penjualan
there is no prevailing law that serves as valid
sudah tidak berlaku sehingga tidak ada
legal basis for EQUITY
the Government to impose
hukum yang menjadi dasar Pemerintah untuk
sales tax on Adaro, despite the fact that the
ang diatribusikan
Equity attributable
to PMK 194. For this
memberlakukan kembali pajak penjualan
Government
had issued
pemilik entitas induk kepada Adaro, meskipun Pemerintah telah
owners
of themanagement
parent entitybelieves that sales tax
reason,
am - modal dasar
Share
- authorised
menerbitkan PMK 194. Karena alasan ini,
cannotcapital
currently
be legally imposed on Adaro.
00.000 lembar;
80,000,000,000 shares;
manajemen
berkeyakinan
bahwa
pajak
kan dan disetor penuh
issued and fully paid
62.000 lembar dengan penjualan saat ini tidak dapat dikenakan
31,985,962,000 shares at
minal Rp100 per saham kepada
25 Adaro.
342,940
342,940
342,940
par value of Rp100 per share
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
Pada27tanggal 171,387,009
Desember 2014,
DJP, atas
On 17 December
2014, the DGT, on behalf of
1,310,883
1,199,987
Retained earnings
rehensif lain
(40,707)
Other
comprehensiveand
lossAdaro agreed to a
nama2i Pemerintah,(18,555)
dan Adaro
menyetujui(10,256)
the Government,
penyelesaian masalah kompensasi klaim atas
settlement of the dispute on the offsetting of
tas yang diatribusikanpenggantian/pembayaran
Total
equity
kembali
PPN
claims
forattributable
recoverable to
VAT against royalties
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
terhadap utang royalti untuk tahun 2001
payable for the fiscal years 2001 to 2007 (the
Pemerintah,
"Settlement"). The
Government, agreed in the
an non-pengendali sampai
29 2007 (Penyelesaian).
487,155
491,862
490,470
Non-controlling
interests
seperti
yang
telah
disetujui
dalam
Settlement, to acknowledge the offset of
tas
3,353,043 kompensasi
3,259,472 klaim
3,177,635
Total equity
Penyelesaian, mengakui
claims for recoverable
VAT against royalties
atas
pembayaran
kembali
PPN
terhadap
payable.
ABILITAS DAN
TOTAL LIABILITIES AND
utang royalti tersebut.
S
5,958,629
6,413,864
6,695,917
EQUITY
embali (Catatan 3)
As restated (Note 3) *
318
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/101CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/(lanjutan)
December
December
January
34.
PERPAJAKAN
34.
TAXATION (continued)
Notes
2015
2014*
2014*
b.
Pajak yang bisa dipulihkan kembali
b.
Recoverable taxes (continued)
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
(lanjutan)
ILITAS
LIABILITIES
Pada tanggal 22 Desember 2014, sebagai
On 22 December 2014, in furtherance of the
ILITAS JANGKA PENDEK tindak lanjut dari Penyelesaian, Adaro
CURRENT LIABILITIES
Settlement,
Adaro received a letter from the
g usaha
15
196,419
351,145
326,987
Tradeinformed
payables the results of the
menerima
surat
dari
DJP
yang
DGT which
g dividen
28
35,185
30,067
Dividends
payable
menginformasikan
hasil perhitungan
kembali39,983
recalculation
of rights
and obligations of the
n yang masih harus dibayar yang18
28,380
24,867
42,987
Accrued
expenses
dilakukan oleh BPKP terkait dengan hak
Government and Adaro performed by BPKP
itas imbalan kerja jangka
Short-term employee benefit
dan kewajiban Pemerintah
for the fiscal years
2001 to 2007. The result
ndek
1,577 dan Adaro
2,020 untuk 1,849
liabilities
tahun
2007 berdasarkan
shows an Taxes
overpayment
g pajak
34c2001 sampai
13,069
47,744 hasil37,468
payableof royalties amounting
audit16
BPKP. Hasil audit
menunjukkan
to Rp7.1
billion (equivalent
to US$521 as at
g royalti
43,372
44,786adanya
117,022
Royalties
payable
kelebihan pembayaran atas royalti sebesar
31 December
inclusive of interest of
an lancar atas pinjaman
Current
maturity of 2015),
long-term
Rp7,1 miliar (setara dengan AS$521 pada
Rp2.3 billion
(equivalent to US$169 as at
gka panjang:
borrowings:
2015), termasuk
31lease
December
2015)
and underpayment of
Utang sewa pembiayaan tanggal
21 31 Desember
29,307
32,249 bunga32,289
Finance
payables
Utang bank
22 Rp2,3 miliar
93,574
160,522
155,577
sebesar
(setara dengan
AS$169
sales Bank
tax loans
amounting
to Rp109.1 billion
man dari pihak ketiga
15,541
Loans fromtoa third
party as at 31 December
pada19 tanggal 31 Desember
2015) dan
(equivalent
US$8,771
umen keuangan derivatif
20
8,147 pajak
61,864
Derivative
financial
instruments
kekurangan
pembayaran
penjualan
2014)
for the
years 2001 to 2007 and
g lain-lain
3,790dengan19,517
Other liabilities
sebesar Rp109,1 5,443
miliar (setara
administrative
fees of Rp402.3 million
AS$8.771 pada tanggal
(equivalent
to liabilities
US$32 as at 31 December
liabilitas jangka pendek
454,47331 Desember
774,595 2014)
773,679
Total current
untuk tahun 2001 sampai 2007 serta
2014).
ILITAS JANGKA PANJANG pembayaran biaya administrasi sebesar
NON-CURRENT LIABILITIES
man dari pihak ketiga
19 juta (setara
15,541
Loans from a third party
Rp402,3
dengan AS$32- pada
man jangka panjang setelah tanggal 31 Desember 2014).
urangi bagian yang akan
Long-term borrowings, net of
uh tempo dalam satu tahun: Dalam perjanjian penyelesaian tanggal
In a current
furthermaturities:
settlement dated 29 December
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables 29
Desember
2014,
Adaro,
dengan
itikad
2014,
Adaroloans
had, -in good faith, permitted the
Utang bank
22
1,383,481
1,613,437
1,195,541
Bank
baik, mengizinkan Pemerintah
untuk,- atas789,870
GovernmentSenior
to, atNotes
its sole discretion, make
or Notes
kebijakannya
sendiri,
memanfaatkan
Deposit633,685
useDeferred
of the tax
aforesaid
itas pajak tangguhan
34e
582,305
575,888
liabilitiesDeposit to apply to
yang telah dijelaskan sebelumnya untuk
allegedly unpaidbenefits
sales tax amounting to
Post-employment
dikompensasikan
dengan pajak
penjualan 37,641
Rp109.1 billionliabilities
(equivalent to US$8,771 as at
itas imbalan pasca kerja
23
51,344
51,012
31 December
2014) for the fiscal years 2001
si reklamasi dan penutupan yang belum dibayar sebesar Rp109.1 miliar
Provision
for mine reclamation
mbang
24 dengan AS$8.771
72,999
65,138
and closure
(setara
pada
tanggal 40,355
to 2007 and
Rp59.3 billion (equivalent to
31 Desember 2014) untuk tahun 2001
US$4,770 as at 31 December 2014) for the
liabilitas jangka panjang sampai 2007 2,151,113
2,744,603
Total
non-current
liabilities
dan Rp59,3 2,379,797
miliar (setara
fiscal
year 2008.
Management, however, does
dengan
AS$4.770
pada
tanggal
not
agree
with
the
assessment with regards to
AL LIABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
31 Desember 2014) untuk tahun 2008. Akan
the underpayment of sales tax determined by
tetapi, manajemen tidak setuju dengan
BPKP since the EQUITY
law to impose sales tax had
TAS
pemeriksaan terkait pajak penjualan yang
been repealed in 1983 and there is no
as yang diatribusikan
Equity attributable
to
kurang dibayar yang dilakukan oleh BPKP
prevailing
law that serves
as a valid legal
pada pemilik entitas induk karena Undang-Undang yang mengatur
owners
of the
entity
basis
for parent
the Government
to impose sales tax
al saham - modal dasar
Share capital - authorised
mengenai pengenaan pajak penjualan telah
on Adaro, despite
000.000.000 lembar;
80,000,000,000
shares; the fact that the
Government
issued PMK 194. Because
empatkan dan disetor penuh dicabut pada tahun 1983 dan tidak ada
issued and had
fully paid
of this reason,
management
believes that
985.962.000 lembar dengan hukum yang menjadi dasar Pemerintah untuk
31,985,962,000
shares
at
pajak penjualan
kepada342,940
sales
tax cannot
currently be legally imposed
ai nominal Rp100 per saham memberlakukan
25
342,940
342,940
par value
of Rp100
per share
Adaro
meskipun
Pemerintah
on Adaro.
Adaro
intends
bahan modal disetor, neto
26
1,154,494
1,154,494 telah
1,154,494
Additional
paid-in
capital,
net to recover the sales
menerbitkan
PMK
194. Karena
alasan ini,
tax in accordance
with the applicable law. The
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
komprehensif lain
2i
(40,707)
Other
comprehensive
loss statements do not
manajemen
yakin(18,555)
bahwa pajak
penjualan(10,256)
consolidated
financial
saat ini tidak dapat dikenakan kepada Adaro.
include any adjustments that might ultimately
ekuitas yang diatribusikan Adaro bermaksud untuk memperoleh kembali
Total
equity
attributable
to or resolution of this
result
from
a settlement
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
pajak penjualannya sesuai dengan peraturan
matter.
yang29 berlaku. 487,155
Laporan 491,862
keuangan490,470
ntingan non-pengendali
Non-controlling interests
konsolidasian tidak termasuk penyesuaian
ekuitas
3,353,043
3,259,472 atau
3,177,635
Total equity
yang mungkin terjadi
atas penyelesaian
resolusi
masalah
ini.
AL LIABILITAS DAN
TOTAL LIABILITIES AND
UITAS
5,958,629
6,413,864
6,695,917
EQUITY
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
319
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
320
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/103CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/(lanjutan)
December
December
January
34.
PERPAJAKAN
34.
TAXATION (continued)
Notes
2015
2014*
2014*
d.
Beban pajak penghasilan
d.
Income tax expenses
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
2015
ILITAS
2014*
LIABILITIES
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
321
Lampiran 5/104CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
34.
PERPAJAKAN
(lanjutan)
34.
TAXATION (continued)
Notes
2015
2014*
2014*
Beban pajak penghasilan (lanjutan)
d.
Income taxAND
expenses
(continued)
S DAN EKUITASd.
LIABILITIES
EQUITY
LIABILITIES
Rekonsiliasi antara laba sebelum pajak
The reconciliation
between the consolidated
penghasilan konsolidasian dengan estimasi
profit before income tax and estimated
S JANGKA PENDEK
CURRENT LIABILITIES
penghasilan
kena 196,419
pajak konsolidasian
consolidated
taxable
income is as follows:
ha
15
351,145adalah326,987
Trade
payables
sebagai
den
28 berikut:
35,185
30,067
39,983
Dividends payable
g masih harus dibayar
18
28,380
24,867
42,987
Accrued expenses
2015
2014*Short-term employee benefit
mbalan kerja jangka
1,577
2,020
1,849
liabilities
k
47,744
37,468
Taxes payable
Laba34c
konsolidasian 13,069
lti
16
44,786
117,022
Royalties payable
sebelum
pajak 43,372
Consolidated profit before
car atas pinjaman
Current maturity of long-term
penghasilan
279,973
321,639
income tax
anjang:
borrowings:
Laba
sebelum
pajak
ng sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payables penghasilan
- 93,574
ng bank
22
160,522
155,577
Bank loans - Profit before income tax entitas
(301,403)
(347,881)
subsidiaries
dari pihak ketiga
19 anak
15,541
Loans from a third party
keuangan derivatif
20
61,864
Derivative financial instruments
Disesuaikan
dengan 8,147
jurnal
Adjusted for consolidation
lain
5,443
3,790 1,824 19,517
Other liabilities
eliminasi konsolidasian
4,048
elimination
Kerugian
sebelum
litas jangka pendek
454,473
774,595
773,679
Total current liabilities
pajak penghasilan Loss before income tax S JANGKA PANJANG Perusahaan
NON-CURRENT
LIABILITIES
(19,606)
(22,194)
the Company
dari pihak ketiga
19
15,541
Loans from a third party
angka panjang setelah Koreksi fiskal:
Fiscal correction:
i bagian yang akan
Long-term borrowings, net of
Penghasilan yang telah
mpo dalam satu tahun:
current maturities:
dikenakan
pajak final
(566)lease payables - Income subject to final tax
ng sewa pembiayaan
21
45,443
74,322 (330)47,511
Finance
Beban
dapat
ng bank
22yang tidak1,383,481
1,613,437
1,195,541
Bank loans dikurangkan
es
789,870
Senior Notes
menurut
33,844 Deferred tax liabilities
Non-deductible expenses
ajak tangguhan
34e pajak 582,305
575,88830,570633,685
Post-employment benefits
mbalan pasca kerja
23
51,344
51,01230,240 37,641
liabilities
Sub-total
33,278
Sub-total
amasi dan penutupan
Provision for mine reclamation
24
72,999
65,138
40,355
and closure
Laba kena pajak Taxable income Perusahaan 2,151,113
11,084non-current liabilities
the Company
litas jangka panjang
2,379,79710,634
2,744,603
Total
ABILITAS
2,605,586
Pajak penghasilan
kini Perusahaan
Pajak penghasilan kini entitas anak
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
ang diatribusikan
pemilik entitas induk
am - modal dasar
Pajak penghasilan kini
00.000 lembar;
konsolidasian
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham * Disajikan
25 kembali (Catatan
342,940
3)
modal disetor, neto
26
1,154,494
27
1,387,009
rehensif lain
2i
(18,555)
an non-pengendali
29
3,154,392
3,518,282
2,659
143,498
146,157
embali (Catatan 3)
As restated (Note 3) *
322
2,771
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/105CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/(lanjutan)
December
December
January
34.
PERPAJAKAN
34.
TAXATION (continued)
Notes
2015
2014*
2014*
Beban pajak penghasilan (lanjutan)
d. LIABILITIES
Income taxAND
expenses
(continued)
ILITAS DAN EKUITASd.
EQUITY
ILITAS
Pajak
penghasilan
yang
dibebankan/
(dikreditkan) sehubungan dengan pendapatan
ILITAS JANGKA PENDEK
komprehensif
lainnya
selama 351,145
tahun berjalan
g usaha
15
196,419
326,987
adalah
g dividen
28 sebagai berikut:
35,185
30,067
39,983
n yang masih harus dibayar
18
28,380
24,867
42,987
2015
itas imbalan kerja jangka
Beban/
ndek
1,577
2,020
1,849
Sebelum
(kredit)
pajak/
g pajak
34c
13,069
37,468
pajak/
Tax47,744
charge/
Setelah
pajak/
Before tax
(credit)
After
tax
g royalti
16
43,372
44,786
117,022
an lancar atas pinjaman
Liabilitas imbalan
gka panjang:
pasca kerja
(6,460)
1,966
(4,494)
Utang sewa pembiayaan
21nilai arus kas 29,307
32,249
32,289
Lindung
(50,761)
22,843
(27,918)
Utang bank
22
93,574
160,522
155,577
man dari pihak ketiga
15,541
Total 19
(57,221)
24,809
(32,412)umen keuangan derivatif
20
8,147
61,864
g lain-lain
5,443
3,790
19,517
e.
Aset/liabilitas pajak tangguhan
liabilitas jangka pendek
454,473
774,595
773,679
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
19
21
22
15,541
Saldo
awal*/
Beginning
balance*
45,443
1,383,481
582,305
2,605,586
Aset pajak tangguhan akhir tahun
27
Dicatat pada
laba rugi/
Charged to
profit or loss
74,322
1,613,437
123
575,888
51,012
2015
Ditransfer
NON-CURRENT LIABILITIES
ke/dari aset/
- pajak
Loans from a third party
liabilitas
tangguhan/
Dicatat
Transfer to/
pada
Saldo
Long-term
borrowings,
net of
from deferred
ekuitas/
akhir/
currentEnding
maturities:
tax assets/
Charged to
liabilities Finance
equity
balance 47,511
lease payables
1,195,541
789,870
(123)
633,685
37,641
774
(4,075)
(739)
6,346
728
4,755
640
20,175
(252)
65,138
2,379,797
3,154,392
(1,454)
484,131
40,355
2,744,603
3,518,282
(1,496)
(17,926)
-342,940
1,154,494
1,154,494
1,387,009 (13,756)
1,310,883 13,756
1,199,987
(18,555)
(40,707)
(10,256)
5,958,629
2,361
342,940
(22,843)
2i nilai buku
Perbedaan
aset tetap komersial
dan fiskal
116,192
(8,354)
Provisi penurunan nilai
2,865,888 (11,937)
2,767,610
2,687,165
piutang usaha
Rugi fiskal yang dibawa
29 depan
487,155 (1,252)
491,862 (3,595)490,470
ke masa
Provisi penutupan
tambang
(703)
3,353,043
3,259,472 (179)
3,177,635
Laba dari entitas anak
7,335
303
Liabilitas pajak
tangguhan akhir tahun
The incomeLIABILITIES
tax charged/(credited) relating to
other comprehensive income during the year
CURRENT LIABILITIES
is as follows:
Trade payables
Dividends payable
Accrued expenses
2014*
Short-term employee
benefit
Beban/
liabilities
Sebelum
(kredit) pajak/
Taxes payable
pajak/
Tax charge/
Setelah pajak/
Before tax
(credit)
After tax
Royalties
payable
Current maturity of long-term
Post-employment
borrowings:
2,800
(978)
1,822
benefits liabilites
Finance
52,044lease payables
(23,419) 28,625
Cash flow hedges
Bank loans Loans from
a third party
54,844
(24,397)
30,447
Total
Derivative financial instruments
Other
liabilities
e.
Deferred tax
assets/liabilities
Total current liabilities
6,413,864
575,888
6,695,917
(17,743)
(649)
6,425
(649)
4,746
(4,814)
Equity attributable to
- parent
19,923
of the
entity
Share
capital
authorised
1,317
(1,633)
466,205
80,000,000,000
shares;
issued and fully paid
31,985,962,000 shares at
par
value22,843
of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
owners
- Total equity
107,838
attributable
to
owners
of the
entity
- parent
(11,937)
-
Non-controlling
interests
(4,847)
-
(882)
Total
equity
7,638
582,305
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
323
Lampiran 5/106CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/(lanjutan)
December
December
January
34.
PERPAJAKAN
34.
TAXATION (continued)
Notes
2015
2014*
2014*
Aset/liabilitas pajak tangguhan (lanjutan)
e. LIABILITIES
Deferred tax
assets/liabilities
(continued)
S DAN EKUITASe.
AND
EQUITY
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
15
28
18
Aset pajak tangguhan
34cyang dibawa
Rugi fiskal
16 depan
ke masa
1,577
13,069
43,372
2,020
47,744
6,400 44,786
29,307
93,574
8,147
5,443
- 32,249
160,522
15,541
61,864
2,260 3,790
454,473
ABILITAS
LIABILITIES
2014*
Ditransfer
ke/dari aset/
liabilitas pajak
tangguhan/
196,419
351,145
326,987
Saldo
Dicatat pada
Transfer to/
35,185
30,067
39,983
awal*/
laba rugi/
from deferred
28,380
42,987
Beginning 24,867
Charged to
tax assets/
balance*
profit or loss
liabilities
774,595
8,660
20,427
(1,114)
513,698
74,322
1,613,437
576
575,888
(17,026)
CURRENT LIABILITIES
1,849
37,468
(4,164)117,022(2,113)
Dicatat
Trade payables
pada
Saldo payable
Dividends
ekuitas/
akhir*/
expenses
Charged to Accrued
Ending
Short-term
employee
equity
balance* benefit
liabilities
Taxes payable
payable
- Royalties 123
Current maturity of long-term
borrowings:
355 32,289 2,006Finance lease
- payables
2,361155,577
Bank loans -(4,800)
Loans
from a (4,075)
third party
725
Derivative financial instruments
1,564 19,517 2,313
209
Other6,346
liabilities
773,679(2,594)
(1,520)
(252)
Total
current 4,755
liabilities
209
NON-CURRENT LIABILITIES
Loans from a third party
-
20,175
Long-term
(769)borrowings,
(1,454)net of
484,131
current
maturities:
47,511
Finance lease payables 1,195,541
Bank loans - 789,870
(23,419)
(22,843)Notes
Senior
633,685
Deferred
tax
liabilities
3,270
(13,756)
Post-employment benefits
37,641
liabilities
Provision for- mine reclamation
(1,267)
2,006
116,192
40,355
and closure
(1,884)
(29,567)
2,313
-
Perbedaan
23 nilai buku
51,344
51,012
aset tetap komersial
dan fiskal
115,453
72,999
65,138
Provisi 24
penurunan nilai
piutang usaha
(9,000)
(2,937)
Perbedaan sewa pembiayaan
2,151,113
2,379,797
2,744,603
aset tetap dan
angsuran sewa
4,800
(4,800)
3,154,392
3,518,282
Rugi fiskal yang dibawa 2,605,586
ke masa depan
861
(2,113)
Provisi penutupan
tambang
(703)
Laba dari entitas anak
5,871
1,464
-
(11,937)
TOTAL LIABILITIES
-
Equity
(1,252)
EQUITY
(703)
7,335
attributable
ang diatribusikan
to
pemilik entitas induk Liabilitas pajak
owners of the parent entity
tangguhan Deferred tax liabilities at
am - modal dasar
Share capital - authorised
akhir tahun
633,685
(31,015)
(2,594)
(24,188)
575,888
the end of the year
00.000 lembar;
80,000,000,000
shares;
kan dan disetor penuh * Disajikan kembali (Catatan 3)
issued and fully paid
As restated (Note 3) *
62.000 lembar dengan
31,985,962,000 shares at
minal Rp100 per saham Karena
25 beberapa 342,940
par value
per
share
entitas anak342,940
dalam posisi342,940
DueoftoRp100
the fact
that
several subsidiaries are in
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
rugi 27
dan hanya1,387,009
berfungsi 1,310,883
sebagai kantor
a
loss
position
and
only function as head
1,199,987
Retained earnings
pusat2isaja, terdapat
pembatasan
pemakaian(10,256)
offices,
there is a limitation
on the future use
rehensif lain
(18,555)
(40,707)
Other
comprehensive
loss
rugi fiskal yang dibawa ke masa depan dan
of tax losses carried forward and also
tas yang diatribusikan ketidakpastian apakah aset pajak tangguhan
Total
equity attributable
to
uncertainty
as to whether
the deferred tax
pemilik entitas induk ini dapat terealisasi.
2,865,888
2,767,610
2,687,165
owners
of the
entity Thus, a portion of the
Karena itu,
terdapat aset
assets
willparent
be realised.
pajak29tangguhan yang
berkaitan
dengan rugi490,470
deferred tax assets
relating to tax losses
an non-pengendali
487,155
491,862
Non-controlling
interests
fiskal yang dibawa ke masa depan dan
carried forward and post-employment benefits
tas
liabilitas imbalan3,353,043
pasca kerja3,259,472
tidak diakui3,177,635
di
liability haveTotal
not equity
been recognised in these
dalam
laporan
keuangan
konsolidasian
ini.
consolidated
financial
statements.
ABILITAS DAN
TOTAL LIABILITIES AND
S
5,958,629
6,413,864
6,695,917
EQUITY
Seluruh aset pajak tangguhan diperkirakan
All of the deferred tax assets are expected to
embali (Catatan 3)
As restated
3) *than 12 months.
dapat dipulihkan setelah 12 bulan.
be recovered
after(Note
more
324
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/107CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/(lanjutan)
December
December
January
34.
PERPAJAKAN
34.
TAXATION (continued)
Notes
2015
2014*
2014*
e.
Aset/liabilitas pajak tangguhan (lanjutan)
e.
Deferred tax assets/liabilities (continued)
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
ILITAS
15
196,419
28
35,185
18
28,380
Liabilitas pajak tangguhan
yang akan diselesaikan
1,577
dalam
34c 12 bulan 13,069
Liabilitas
16 pajak tangguhan
43,372
yang akan diselesaikan
setelah 12 bulan
21
29,307
93,574
Total22
19
20 kembali (Catatan
8,147
* Disajikan
3)
5,443
Administrasi
454,473
351,145
2015
30,067
24,867
326,987
39,983
42,987
2,020
1,849
47,74436,70637,468
44,786
117,022
545,599
32,249
32,289
160,522
155,577
582,305
15,541
61,864
3,790
19,517
774,595
773,679
The analysis
of deferred tax liabilities is as
LIABILITIES
follows:
CURRENT LIABILITIES
Trade payables
2014*
Dividends payable
Accrued expenses
Short-term employee benefit
Deferred
tax liabilities to be settled
liabilities
36,190
Taxes payable within 12 months
Royalties payable
tax liabilities to be settled
Current maturityDeferred
of long-term
borrowings:
539,698
after 12 months
Finance lease payables 575,888 Bank loans Total
Loans from a third party
Derivative financial instruments
As restated (Note 3) *
Other liabilities
f.
Administration
Total current liabilities
NON-CURRENT
Under theLIABILITIES
taxation laws of Indonesia,
Loans from awithin
third party
companies
the Group which are
domiciled in Indonesia calculate and pay tax
Long-term
net assessment.
of
on theborrowings,
basis of self
The DGT
may current
assessmaturities:
or amend taxes within five years
Finance lease payables of the Bank
time the
tax -becomes due.
loans
Senior Notes
Deferred tax liabilities
Post-employment benefits
itas imbalan pasca kerja
23ketetapan pajak
51,344
51,012
37,641 g.
liabilities
g.
Surat
Tax assessment
letters
si reklamasi dan penutupan
Provision for mine reclamation
mbang
and closure
Pada24 tanggal 2272,999
September65,138
2010, SIS40,355
On 22 September
2010, SIS had received an
menerima
Pengembalian
Pendahuluan
untuk
Advance
Refund
for corporate income
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current
liabilities
pajak penghasilan badan - tahun pajak 2009
tax - fiscal year 2009 amounting to
sejumlah Rp65.217
juta (setara
Rp65,217
(equivalent to US$5,997)
AL LIABILITAS
2,605,586
3,154,392dengan
3,518,282
TOTAL million
LIABILITIES
AS$5.997) dari total kelebihan pembayaran
from a total overpayment of Rp95,878 million
TAS
EQUITY On 11 December
sebesar Rp95.878 juta (setara dengan
(equivalent to US$8,782).
AS$8.782).
Pada
tanggal
11
Desember
2013,
2013,
the
DGT
issued
as yang diatribusikan
Equity attributable
to a Tax Assessment
Letter
forparent
the relevant
pada pemilik entitas induk DJP mengeluarkan Surat Ketetapan Pajak
owners
of the
entity corporate income tax.
atas pajak penghasilan badan terkait.
Basedcapital
on such
letter, SISs overpayment had
al saham - modal dasar
Share
- authorised
Berdasarkan Surat Ketetapan Pajak tersebut,
been adjustedshares;
by US$101, resulting in a
000.000.000 lembar;
80,000,000,000
empatkan dan disetor penuh kelebihan pembayaran SIS telah dikoreksi
issued and
paid
revised
totalfully
overpayment
amounting to
985.962.000 lembar dengan sebesar AS$101, yang mengakibatkan
31,985,962,000
sharesdifference
at
US$8,681. The
between the
ai nominal Rp100 per saham kelebihan
25
342,940 terkoreksi
342,940
342,940
par value
of Rp100
share
pembayaran
menjadi
adjusted
totalper
overpayment
and the Advance
bahan modal disetor, neto
26 AS$8.681.
1,154,494
1,154,494
Additional
capital,
net refunded in January
sebesar
Selisih 1,154,494
antara jumlah
Refundpaid-in
had been
fully
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
kelebihan
pembayaran
yang
terkoreksi
2014;
and
at
the
same
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss time, SIS filed an
dengan Pengembalian Pendahuluan telah
objection
regarding
the
adjustment.
Based
on
the to DGTs
decision
ekuitas yang diatribusikan diterima seluruhnya pada bulan Januari 2014;
Total
equity attributable
pada pemilik entitas induk dan pada saat
2,865,888
2,767,610 SIS
2,687,165
owners
ofKEP-158/WPJ.19/2015
the parent entity
yang bersamaan,
No.
dated 23 January
mengajukan keberatan atas koreksi tersebut.
2015, SIS objection has been approved and
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
Berdasarkan
hasil
Keputusan
DJP
the remaining tax overpayment amounting to
No. KEP-158/WPJ.19/2015
yang
bertanggal
US$101 has
ekuitas
3,353,043
3,259,472
3,177,635
Total been
equity fully received on
23 Januari 2015, keberatan yang diajukan
23 February 2015.
AL LIABILITAS DAN
TOTAL LIABILITIES AND
oleh SIS tersebut telah disetujui dan sisa
UITAS
5,958,629
6,413,864
6,695,917
EQUITY
kelebihan pembayaran
sebesar
US$101 telah
diterima seluruhnya pada tanggal 23 Februari
ajikan kembali (Catatan 3)
As restated (Note 3) *
2015.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
325
Lampiran 5/108CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
34.
PERPAJAKAN
(lanjutan)
34.
TAXATION (continued)
Notes
2015
2014*
2014*
g.
Surat ketetapan pajak (lanjutan)
g.
Tax assessment letters (continued)
S DAN EKUITAS
LIABILITIES AND EQUITY
326
On 26 April LIABILITIES
2013, the DGT issued a Tax
Assessment Letter for the corporate income
CURRENT
LIABILITIES
tax
- fiscal year
2011. Based on such letter, the
payables
DGT hadTrade
agreed
to SIS overpayment
Dividends
payablemillion (equivalent to
amounting
to Rp80,720
Accrued expenses
US$8,311)
and reduced
Short-term
employee
benefitUS$10,476 from SIS
carried forward fiscal
loss for the relevant fiscal
liabilities
year. The Taxes
overpayment
payable had been fully
payable
refundedRoyalties
by the DGT
in May 2013. SIS had
Current
maturity
of long-term
filed an
objection
to the DGTs adjustment on
borrowings:
the carried forward
fiscal loss which had been
Finance
lease
payables
rejected by the DGT- on 25 July 2014. SIS had
Bank loans filed
an appeal
with party
the Tax Court regarding
Loans
from a third
this adjustment
on 17 September 2014. Until
Derivative
financial instruments
the issuance
of liabilities
these consolidated financial
Other
statements, there had been no decision made
current liabilities
onTotal
the appeal.
NON-CURRENT LIABILITIES
Loans from a third party
Long-term borrowings, net of
On 29current
April maturities:
2014, the DGT issued a Tax
Finance
lease payables
Assessment
Letter -for the corporate income
Bank loans tax - fiscal year
2012.Notes
Based on such letter, the
Senior
DGT Deferred
had agreed
to SISs overpayment
tax liabilities
amounting
to Rp152,378
Post-employment
benefitsmillion (equivalent to
US$13,333) andliabilities
reduced US$4,910 from SISs
Provision
forforward
mine reclamation
carried
fiscal loss for the relevant fiscal
and closure was fully refunded by
period. The overpayment
the
DGT
in
May
2014. SIS had filed an
Total non-current
liabilities
objection to the DGTs adjustment on the
carried
forward
fiscal loss which had been
TOTAL
LIABILITIES
rejected by the DGT on 7 July 2015. SIS had
EQUITY
filed an appeal with
the Tax Court regarding
this Equity
adjustment
on
2 October
2015. Up to the
attributable
to
issuance
of entity
these consolidated financial
owners
of thedate
parent
statements,
there
had been no decision made
Share capital
- authorised
80,000,000,000
on
the appeal. shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
On 28 Retained
April 2015,
the DGT issued a Tax
earnings
Assessment
Letter forloss
the corporate income
Other comprehensive
tax - fiscal year 2013. Based on such letter, the
Total
DGTequity
had attributable
agreed toto SISs overpayment
owners
of
the
parent
amounting
to entity
US$9,229
from
total
overpayment
amounting
Non-controlling intereststo US$11,016 which
had been refunded on 23 May 2015. SIS had
Totaltoequity
filed an objection
the DGTs adjustment in
July
2015.
Up
to
the
issuance date of these
TOTAL LIABILITIES AND
consolidated financial
EQUITYstatements, there had
been no decision made on the objection.
As restated (Note 3) *
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/109CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/(lanjutan)
December
December
January
34.
PERPAJAKAN
34.
TAXATION (continued)
Notes
2015
2014*
2014*
g. Surat ketetapan pajak (lanjutan)
g. Tax assessment letters (continued)
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
During 2015,LIABILITIES
Adaro, SIS, ATA, PBMM, AP,
JPI, MSW, Dianlia and AEI received Tax
CURRENT LIABILITIES
Assessment
Letters of Corporate Income Tax
Trade payables
for the Dividends
year 2013
amounting to US$50,950.
payable
The difference
between
Accrued expenses the amount claimed
and the employee
amount refunded
Short-term
benefit by the Tax Office
amounted to liabilities
US$1,196 is recorded and
payable
presented Taxes
as part
of the Income Tax
Royalties
payable
Expenses
account
for the current year in the
Current
maturity of
long-termof profit or loss and
consolidated
statement
borrowings:
other
comprehensive
Finance
lease
payables - income.
Bank loans AsLoans
at thefrom
issuance
a thirddate
partyof these consolidated
financial
statements,
Adaro, JPI, Dianlia, APM,
Derivative
financial
instruments
Other
AEI, PBMM,
IBT,liabilities
SIS and the Company were
being audited by DGT for corporate income
Total current liabilities
taxes for the fiscal year 2014, BEP for
corporate income
taxes for the fiscal year 2013
NON-CURRENT
LIABILITIES
Loans
from
a third
and
2012.
MBP
wereparty
being audited by DGT for
all taxes for fiscal year 2013, 2012 and 2011.
Long-term
DGT is borrowings,
also auditingnet
JPIoffor VAT for fiscal year
current maturities:
2014 and 2013. Adaro, JPI, Dianlia, APM, AEI,
Finance lease payables PBMM,Bank
IBT, SIS,
loansthe
- Company, BEP and MBP
have not yetSenior
received
the tax audit results.
Notes
Management
is ofliabilities
the opinion that the tax audit
Deferred tax
Post-employment
benefits
results will not have
a material impact on the
liabilities
Groups consolidated
financial statements.
Provision for mine reclamation
and closure
AL LIABILITAS
TOTAL LIABILITIES
TRANSACTIONS
AND
BALANCES
EQUITY
RELATED PARTIES
Equity attributable to
a.
Nature
owners
of of
therelationships
parent entity
Share capital - authorised
80,000,000,000Sifat
shares;
hubungan/
issued and
fully of
paid
Nature
relationships
31,985,962,000 shares at
par Pemegang
value of Rp100
permayoritas/
share
saham
Additional paid-in capital, net
MajorityRetained
shareholder
earnings
Other comprehensive loss
ILITAS
2,605,586
3,154,392
3,518,282
TRANSAKSI DAN SALDO DENGAN PIHAK 35.
TAS
BERELASI
as yang diatribusikan
a. Sifat hubungan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
Pihak berelasi/
empatkan dan disetor penuh
Related parties
985.962.000 lembar dengan
ai nominal Rp100 per sahamPT Adaro
25 Strategic Investments
342,940
342,940
342,940
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
o laba
27
1,387,009
1,310,883
1,199,987
Entitas 2i
anak, entitas (18,555)
asosiasi dan ventura
komprehensif lain
(40,707)
(10,256)
bersama/subsidiaries, associates and joint
ekuitas yang diatribusikan ventures
pada pemilik entitas indukPT Pulau Seroja Jaya
2,865,888
2,767,610
2,687,165
PT
Rahman
Abdijaya
ntingan non-pengendali
29
487,155
491,862
490,470
35.
ekuitas
AL LIABILITAS DAN
UITAS
b.
3,177,635
Total
to Notes 1 and 12
Lihat equity
Catatanattributable
1 dan 12/See
owners
of the parent entity
Afiliasi/Affiliate
Afiliasi/Affiliate
Non-controlling interests
Total and
equity
b. Details of balances
transactions
TOTAL LIABILITIES AND
In the normal course
of business, the Group
EQUITY
engages in transactions with related parties,
As restatedof
(Note
3) *
primarily consisting
purchases
of services and
other financial transactions.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
327
Lampiran 5/110CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
DecemberPIHAK
January
35.
TRANSAKSI
DAN December
SALDO DENGAN
35.
TRANSACTIONS
AND
BALANCES
WITH
Notes
2014*
2014*
BERELASI
(lanjutan) 2015
RELATED PARTIES (continued)
S DAN EKUITAS
b.
S
b.
transactions
EQUITY
APM memberikan jasa kepada BPI terkait
APM provides service to BPI related to land
dengan asistensi pembebasan lahan untuk
acquisition
for to
the Central Java Coalang diatribusikan
Equityassistance
attributable
pemilik entitas indukProyek Pembangkit Listrik bertenaga Uap di
owners
the parent
Firedof
Steam
Power entity
Producer Project.
am - modal dasar
Share capital - authorised
Jawa Tengah.
00.000 lembar;
80,000,000,000 shares;
kan dan disetor penuh
issued and fully paid
Beban pokok pendapatan
Cost of revenue
62.000 lembar dengan
31,985,962,000 shares at
minal Rp100 per saham
25
342,940
342,940
342,940
par
value
of
Rp100
per
share
2015
2014
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
27
1,387,009
1,310,883
1,199,987
Retained earnings
Jasa pertambangan:
Mining services:
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
PT Rahman Abdijaya
68,339
77,106
PT Rahman Abdijaya
Jasa pengangkutan batubara:
Coal barging services:
tas yang diatribusikan
Total equity attributable to
pemilik entitas induk PT Pulau Seroja 2,865,888
2,767,61027,565
2,687,165
owners
Jaya
36,405of the parent entity
PT Pulau Seroja Jaya
an non-pengendali Total 29
487,155
491,86295,904490,470
Non-controlling interests
113,511
Total
tas
3,353,043
3,259,472
3,177,635
Total equity
Persentase terhadap total
As a percentage of
ABILITAS DAN
TOTAL LIABILITIES AND
beban pokok pendapatan
4.48%
4.36%
total cost of revenue
S
5,958,629
6,413,864
6,695,917
EQUITY
Kebijakan harga Grup yang berhubungan
The Groups pricing policy related to
embali (Catatan 3)
As restated (Note 3) *
dengan transaksi dengan pihak berelasi
transactions with related parties is set based on
ditetapkan berdasarkan pada harga di dalam
contracted prices.
atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
kontrak.
ang tidak terpisahkan dari laporan
keuangan konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
328
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/111CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December PIHAK
January
35.
TRANSAKSI
DANDecember
SALDO DENGAN
35.
TRANSACTIONS
AND
BALANCES
WITH
Notes
2014*
2014*
BERELASI
(lanjutan) 2015
RELATED PARTIES (continued)
ILITAS
Direksi tidak
menerima
liabilitas jangka pendek Dewan Komisaris dan
454,473
774,595
773,679
manfaat lain seperti rencana opsi saham
ILITAS JANGKA PANJANG
manajemen.
man dari pihak ketiga
19
15,541
man jangka panjang setelah
36. akan
LABA BERSIH PER SAHAM
36.
urangi bagian yang
uh tempo dalam satu tahun:
Utang sewa pembiayaan
21
45,443
74,322
47,511
2015
Utang bank
22
1,383,481
1,613,437
1,195,541
Laba konsolidasian tahun
or Notes
789,870
itas pajak tangguhan
575,888
633,685
berjalan 34e
yang dapat 582,305
diatribusikan kepada
itas imbalan pasca kerja pemilik entitas
23
51,012
induk 51,344
152,44037,641
si reklamasi dan penutupan
Rata-rata tertimbang jumlah
mbang
24 yang beredar
72,999
65,138
40,355
saham biasa
(dalam
ribuan
lembar
saham)
31,985,962
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Laba bersih per saham dasar
AL LIABILITAS
2,605,586
3,154,392
3,518,282
yang dapat diatribusikan
kepada
pemilik
entitas
induk
TAS
(nilai penuh)
0.00477
as yang diatribusikan
Jumlah rata-rata tertimbang
pada pemilik entitas induk
al saham - modal dasar saham yang digunakan sebagai
penyebut dalam perhitungan
000.000.000 lembar;
empatkan dan disetor penuh
laba per saham dasar
985.962.000 lembar dengan
(dalam ribuan lembar saham)
31,985,962
ai nominal Rp100 per saham
25
342,940
342,940
342,940
Penyesuaian
bahan modal disetor, neto
26untuk perhitungan
1,154,494
1,154,494
1,154,494
o laba
27
1,387,009
1,199,987
laba per saham
dilusian
(dalam 1,310,883
komprehensif lain
2i saham): (18,555)
(40,707)
(10,256)
ribuan lembar
- Opsi saham (Catatan 40u)
2,381,730
ekuitas yang diatribusikan
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
Jumlah rata-rata tertimbang
saham
yang
digunakan
sebagai
ntingan non-pengendali
29
487,155
491,862
490,470
penyebut dalam perhitungan
laba
per
saham
dilusian
ekuitas
3,353,043
3,259,472
3,177,635
(dalam ribuan lembar saham)
34,367,692
AL LIABILITAS DAN
UITAS
5,958,629
6,413,864
6,695,917
Laba per saham dilusian
yang
dapat
diatribusikan
ajikan kembali (Catatan 3)
kepada pemilik entitas induk
(nilai penuh)
0.00444
AND EQUITY
c. LIABILITIES
Key management
compensation
LIABILITIES
The Boards of Commissioners and Directors of
theCURRENT
Group are
considered key management
LIABILITIES
personnel. Trade payables
Dividends payable
Remuneration
forexpenses
the Boards of Commissioners
Accrued
and Directors
of thebenefit
Group for the years ended
Short-term
employee
liabilities
31 December 2015
and 2014, was as follows:
Taxes payable
Royalties payable
2014Current maturity of long-term
borrowings:
Finance
20,139lease payables Remuneration
1,746 Bank loans - Post-employment benefits
Loans from a third party
Derivative
21,885 financial instruments
Total
Other liabilities
TheTotal
Boards
of Commissioners
and Directors do
current
liabilities
not receive any other benefits such as
NON-CURRENT
LIABILITIES
management stock
options.
Loans from a third party
EARNINGS
SHARE net of
Long-termPER
borrowings,
current maturities:
Finance lease payables 2014*
Bank loans Senior Notes
Deferred taxConsolidated
liabilities
profit for the year
Post-employment benefits
attributable to the owners
liabilities of the parent entity
177,897
Provision for mine reclamation
Weighted average number of
and closure
ordinary shares outstanding
31,985,962
(in thousands of shares)
Total non-current liabilities
Basic earnings per share
TOTAL LIABILITIES
attributable to the owners
EQUITYof the parent entity
0.00556
(full amount)
Equity attributable to
owners of the parent entity
Weighted
average number of ordinary
Share capital
- authorised
sharesshares;
used as the denominator in
80,000,000,000
issued and fully
paid basic earnings per
calculating
31,985,962,000 shares
at thousands of shares)
31,985,962
share (in
par value of Rp100 per share
Adjustments
for calculation of
Additional paid-in capital,
net
Retained earnings
diluted earnings per share
Other comprehensive(inloss
thousands of shares):
2,381,730
Share options (Note 40u) Total equity attributable to
owners of the parent entity
Weighted
average number of ordinary
Non-controlling
interests
shares used as the denominator in
calculating
Total
equitydiluted earnings per
34,367,692
share (in thousands of shares)
TOTAL LIABILITIES AND
EQUITY
Diluted earnings per share
attributable
to the owners
As restated (Note 3) *
of the parent entity
0.00518
(full amount)
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
329
Lampiran 5/112CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
37.
ASET DAN
LIABILITAS
MONETER
NETO DALAM
37.
NET MONETARY ASSETS AND LIABILITIES
Notes
2014*
2014*
MATA UANG
ASING 2015
DENOMINATED IN FOREIGN CURRENCIES
S DAN EKUITAS
Pada tanggal 31 Desember 2015 dan 2014, Grup
S
memiliki aset dan liabilitas moneter dengan mata
uang selain Dolar AS sebagai berikut:
S JANGKA PENDEK
ha
15
196,419
351,145
326,987
2015
den
28
35,185
30,067
39,983
Mata uang asing
g masih harus dibayar
18
28,380
24,867 nilai penuh)/
42,987
(dalam
mbalan kerja jangka
Foreign
currency
1,577
2,020
1,849
(full amount)
k
34c
13,069
47,744
37,468
lti
16
43,372
44,786
117,022
car atas pinjamanAset moneter
Kas dan setara kas
Rp
546,643,787,424
anjang:
ng sewa pembiayaan
21
29,307
32,249
32,289
S$
983,522
ng bank
22
93,574
160,522
155,577
1,626
dari pihak ketiga Piutang usaha
19
15,541
Rp
1,118,167,311,827
keuangan derivatif
20
61,864
Deposito berjangka
yang 8,147
lain
5,443
3,790
19,517
dibatasi penggunaannya
Rp
5,109,029,603
Pajak dibayar dimuka
Rp
1,020,242,783,633
litas jangka pendek
454,473
774,595
773,679
S JANGKA PANJANG
Total aset moneter
dari pihak ketiga
19
angka panjang setelah
Liabilitas moneter
i bagian yang akan
Utang usaha
mpo dalam satu tahun:
ng sewa pembiayaan
21
ng bank
22
es
ajak tangguhan
34e
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
NON-CURRENT
196,466 LIABILITIESTotal monetary assets
Loans from a third party
Monetary liabilities
Long-term
borrowings, net of
67,249
Trade payables
current maturities:
Finance lease118
payables 114 loans Bank
79 Senior Notes
69 tax liabilities
Deferred
Post-employment
benefits
25
liabilities
Provision for
mine reclamation Accrued expenses
4,982
and closure
5,094
215
Total non-current
liabilities
11
TOTAL
6,678 LIABILITIES
Taxes payable
Post-employment
benefits
EQUITY
51,344
liabilities
Equity attributable
to for mine reclamation
Provision
owners of the
parent entity
4,644
mine closure
Share capital - authorised
80,000,000,000
shares;Total monetary liabilities
140,622
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share Net foreign currency
55,844
Additional
paid-in capital, net monetary assets
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
15,541
Rp
45,443
S$
1,383,481
A$
582,305
S$
2,151,113
A$
ABILITAS
2,605,586
Utang pajak
Rp
Liabilitas imbalan pasca
kerja
Rp
ang diatribusikanProvisi reklamasi dan
pemilik entitas induk
penutupan tambang
Rp
am - modal dasar
00.000 lembar; Total liabilitas moneter
kan dan disetor penuh
62.000 lembar dengan
Aset moneter
minal Rp100 per saham
25 dalam
342,940
modal disetor, netomata uang
26asing neto
1,154,494
27
1,387,009
rehensif lain
2i
(18,555)
an non-pengendali
29
919,729,033,226
107,551
47,511
160,637
1,195,541
108,492
789,870
46,480
633,685
2,986,019
51,012
37,641
68,728,313,173
65,138
40,355
4,663,049
303,938
2,379,797
2,744,603
15,002
3,154,392
3,518,282
92,121,665,176
74,322
1,613,437
575,888
705,040,088,092
63,343,390,725
embali (Catatan 3)
As restated (Note 3) *
330
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/113CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
37.
ASET DAN
LIABILITAS
MONETER
NETO DALAM
37.
NET MONETARY ASSETS AND LIABILITIES
NotesASING (lanjutan)
2015
2014*
2014*
MATA UANG
DENOMINATED IN FOREIGN CURRENCIES
(continued)
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
2014*
LIABILITIES
Mata uang asing
CURRENT LIABILITIES
(dalam nilai penuh)/
351,145
326,987
Trade payables
Foreign
currency
Setara
AS$/
30,067
39,983
Dividends payable
(full amount)
Equivalent Accrued
US$
24,867
42,987
expenses
Short-term employee benefit
2,020
1,849
liabilities
Monetary assets
47,744
37,468
Taxes payable
2,071,844,394,483
166,547
Cash and cash equivalents
44,786
117,022
Royalties
payable
736,627
558
Current maturity
502,962
612 of long-term
borrowings:
1,292,785,096,092
103,922
Trade receivables
32,249
32,289
Finance lease
payables 649,373,972,847
52,200
Prepaid taxes
160,522
155,577
Bank loans 15,541
Loans from a third party
61,864
Derivative323,839
financial instrumentsTotal monetary assets
3,790
19,517
Other liabilities
Monetary liabilities
774,595
773,679
Total current liabilities
805,405,066,156
64,743
Trade payables
331,465 NON-CURRENT
403 LIABILITIES
Loans from
153,164
116 a third party
1,494,241
13
Long-term borrowings,
net of
719,676
591
current maturities:
74,322
47,511
Finance lease payables 4,847
Accrued expenses
1,613,43760,290,480,242
1,195,541
Bank loans 4,655,717
5,664 Senior Notes
789,870
13,335
11 tax liabilities
575,888
633,685
Deferred
Post-employment
benefits
140,704,327,150
11,311
Taxes payable
51,012
37,641
liabilities
Post-employment benefits
mine reclamation
565,411,372,208 Provision for
45,451
liabilities
65,138
40,355
and closure
Provision for mine reclamation
4,690
mine closure
2,379,79758,340,871,535
2,744,603
Total non-current
liabilities
AL LIABILITAS
3,154,392
ILITAS
3,518,282
TAS
AL LIABILITAS DAN
UITAS
TOTAL LIABILITIES
137,840
Total monetary liabilities
EQUITY
Net foreign currency
185,999
Equity
attributable to monetary assets
owners of the parent entity
As restated (Note 3) *
Share capital - authorised
80,000,000,000 shares;
Monetaryissued
assetsand
andfully
liabilities
paid mentioned above are
translated
using theshares
Bank Indonesia
closing rate as
31,985,962,000
at
at 31
December
2015
2014.
par
value
of Rp100
perand
share
Additional paid-in capital, net
If assets andRetained
liabilitiesearnings
in currencies other than US
Other
comprehensive
Dollars
as at
31 December loss
2015 are translated using
theTotal
exchange
rate
as at the date
equity
attributable
to of the consolidated
statement
of
financial
position,
owners of the parent entity the total net monetary
assets will increase by approximately US$2,023.
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
331
Lampiran 5/114CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
38.
TRANSAKSI
NON-KAS
38.
NON-CASH TRANSACTIONS
Notes
2015
2014*
2014*
2015
2014
S DAN EKUITAS
LIABILITIES AND EQUITY
Aktivitas
yang
tidak
S
LIABILITIES
mempengaruhi arus kas:
Non-cash activities:
Penambahan aset tetap melalui
Addition of fixed assets through
S JANGKA PENDEK
CURRENT LIABILITIES
ha
15 muka 196,419
351,14510,253326,987
Trade payables
realisasi uang
realisation of advance
den
28
35,185
30,067
39,983
Dividends payable
g masih harus dibayar
18aset tetap 28,380
24,867
42,987
AccruedAddition
expenses
Penambahan
of fixed assets through
mbalan kerja jangkamelalui kapitalisasi biaya
Short-term employee
benefit
capitalisation
of depreciation
1,577
2,020 1,331 1,849
liabilities
penyusutan
1,090
expenses
k
34c
13,069
47,744
37,468
Taxes payable
lti
16properti
43,372
44,786
117,022
Royalties payable
Penambahan
Addition of mining properties
car atas pinjaman
Current maturity of long-term
pertambangan
melalui
through capitalisation of
anjang:
borrowings:
kapitalisasi
biaya
penyusutan
811
142
ng sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payables - depreciation expenses
ng bank
22
93,574
160,522
155,577
Bank loans dari pihak ketiga Perolehan aset
19 tetap melalui utang
15,541
Loans from aAcquisition
third party of fixed assets under
66,465 financial instruments
finance leases
keuangan derivatif sewa pembiayaan
20
8,147
61,864
Derivative
lain
5,443
3,790
19,517
Other liabilities
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/114 Schedule
TRANSAKSI NON-KAS
38.
2015
Pendapatan usaha
Pendapatan keuangan
2,491,596
8,366
122,506
311,334
433,840
(362,819)
(31,307)
(26,930)
(42,211)
34,235
(127,961)
195,728
66,465
OPERATING SEGMENTS
Jasa
pertambangan/
Mining
services
2,499,962
(2,102,230)
(127,478)
142
39.
Pertambangan
dan
perdagangan
batubara/
Coal mining
and trading
1,090
811
Non-cash activities:
Addition of fixed assets through
realisation of advance
1,331
SEGMEN OPERASI
Depresiasi dan
dan amortisasi
NON-CASH TRANSACTIONS
2014
10,253
Penambahan properti
pertambangan melalui
kapitalisasi biaya penyusutan
39.
(18,741)
(17,859)
2,174
(7,919)
19,977
(72,429)
Logistik/
Logistics
Lain-lain/
Others
34,419
146,868
181,287
(94,451)
-
(13,954)
(7,885)
1,252
(5,208)
59,757
(21,557)
Eliminasi/
Eliminations
35,955
60,961
96,916
(33,405)
-
(43,638)
(27,612)
6,684
(11,401)
(74,198)
(8,997)
Konsolidasi/
Consolidated
(527,529)
2,684,476
-
(527,529)
2,684,476
451,729
(2,141,176)
1,560
34,805
(32,486)
23,519
(50,261)
(93,087)
External revenue
Inter-segment
revenue
Revenue
Cost of revenue
(31,307)
(101,703)
General and
administrative expense
(60,762)
11,859
(128,970)
151,003
(323,548)
31 Desember 2015
Finance costs
Finance income
Depreciation and
amortisation
31 December 2015
Aset segmen
2,547,761
706,817
445,080
824,588
Liabilitas segmen
1,887,911
270,877
141,912
1,194,859
1,434,383
(889,973)
5,958,629
Segment assets
2,605,586
Segment liabilities
litas jangka
39.pendek
SEGMEN OPERASI
454,473
774,595
773,679
39.
S JANGKA PANJANG
Manajemen telah menentukan segmen operasi
dari pihak ketiga
19
15,541
berdasarkan laporan yang ditelaah oleh Direksi,
angka panjang setelah
yang telah diidentifikasikan sebagai pengambil
i bagian yang akan
keputusan operasional utama Grup, dalam
mpo dalam satu tahun:
mengambil keputusan
strategis.
ng sewa pembiayaan
21
45,443
74,322
47,511
ng bank
22
1,383,481
1,613,437
1,195,541
Direksi mempertimbangkan operasi
bisnis- dari789,870
es
ajak tangguhan perspektif jenis
34e bisnis yang
582,305
575,888
633,685
terdiri dari pertambangan
dan perdagangan batubara, jasa penambangan,
mbalan pasca kerja
51,344 listrik,51,012
logistik dan 23
lain-lain (pembangkit
manajemen 37,641
amasi dan penutupan
aset dan sebagainya).
24
72,999
65,138
40,355
Informasi
segmen
yang
diberikan
kepada
Direksi
litas jangka panjang
2,151,113
2,379,797
2,744,603
untuk pelaporan segmen tahun yang berakhir pada
31 Desember 2015 2,605,586
dan 2014, adalah
sebagai
ABILITAS
3,154,392
3,518,282
berikut:
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
Pendapatan di luar segmen
minal Rp100 per saham
Pendapatan antar25
modal disetor, netosegmen
26
27
Pendapatan usaha
rehensif lain
2i
Beban pokok pendapatan
Beban penjualan dan
an non-pengendali
29
Biaya keuangan
tas
Pendapatan keuangan
ABILITAS DAN
S
embali (Catatan 3)
Pertambangan
dan
perdagangan
batubara/
Coal mining
and trading
2,491,596
342,940
8,366
1,154,494
1,387,009
2,499,962
(18,555)
(2,102,230)
(31,307)
2,865,888
(26,930)
487,155
(42,211)
34,235
3,353,043
(127,961)
195,728
5,958,629
(127,478)
NON-CURRENT
Management
hasLIABILITIES
determined the operating
Loans from a third party
segments based on reports reviewed by the Board of
Directors,
which
has beennet
identified
as the Groups
Long-term
borrowings,
of
chief operating
currentdecision
maturities:maker, which makes
strategic
Finance decisions.
lease payables Bank loans The Board of Directors
considers the business
Senior Notes
tax liabilities
operation Deferred
from a business
type perspective, which
Post-employment
benefits
comprises
coal mining and
trading, mining services,
liabilities
logistics
and
others
(power
plant,
asset
Provision for etc.).
mine reclamation
management,
and closure
TheTotal
segment
information
provided to the Board of
non-current liabilities
Directors for the reportable segments for the years
ended 31 December
2015 and 2014, is as follows:
TOTAL LIABILITIES
2,547,761
EQUITY
attributable to
owners of the parent entity
Jasa
Share capital - authorised
pertambangan/
80,000,000,000
shares;
Mining
Logistik/
Lain-lain/
Eliminasi/
Konsolidasi/
issued andConsolidated
fully paid
services
Logistics
Others
Eliminations
31,985,962,000
shares
at
122,506
34,419
35,955
2,684,476
342,940
342,940
par value of Rp100 per share
311,334
146,868
60,961
1,154,494
1,154,494
Additional(527,529)
paid-in capital, net1,310,883
1,199,987
Retained earnings
433,840
181,287
96,916
(527,529)
2,684,476
(40,707)
(10,256)
loss
(362,819)
(94,451)
(33,405)Other comprehensive
451,729
(2,141,176)
-
2,767,610
(18,741)
2,687,165
(13,954)
491,862
(17,859)
490,470
(7,885)
2,174
3,259,472
1,252
3,177,635
(7,919)
19,977
6,413,864
(72,429)
(5,208)
59,757
6,695,917
(21,557)
Total
equity attributable
to
(31,307)
owners of the parent entity
(43,638)
1,560
(101,703)
6,684
(32,486)
(11,401)
23,519
11,859
equity
Non-controlling
interests
34,805
(60,762)
(27,612)
706,817
445,080
Total
(128,970)
LIABILITIES151,003
AND
(74,198)TOTAL(50,261)
(8,997)
31 Desember 2015
Aset segmen
332
Total current
liabilities
OPERATING
SEGMENTS
824,588
(93,087)
EQUITY
(323,548)
As restated (Note 3) *
1,434,383
5,958,629
The accompanying
notes
to the consolidated
statements form
an
270,877
141,912
1,194,859 financial
(889,973)
2,605,586
integral part of these consolidated financial statements.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
External revenue
Inter-segment
revenue
Revenue
Cost of revenue
Selling and marketing
expense
General and
administrative expense
Finance costs
Finance income
Income tax expenses
Profit for the year
Depreciation and
amortisation
31 December 2015
Segment assets
Segment liabilities
Lampiran 5/115CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
39.
SEGMEN
OPERASIDecember
(lanjutan)
39.
OPERATING SEGMENTS (continued)
Notes
2015
2014*
2014*
ILITAS
Depresiasi dan
dan amortisasi
PANJANG
Pertambangan
dan
perdagangan
batubara/
Coal mining
and
trading
196,419
35,185
3,102,126
28,380
10,687
1,577
3,112,813
13,069
(2,519,432)
43,372
(45,144)
29,307
(44,005)
93,574
(168,995)
44,584
8,147
5,443
(151,720)
200,035
454,473
Jasa
pertambangan/
Mining
services
351,145
30,067
139,076
24,867
347,962
2,020
487,038
47,744
(434,488)
44,786
-
AND EQUITY
LIABILITIES
CURRENT
LIABILITIES
Eliminasi/
Konsolidasi/
Eliminations
Consolidated
Trade
payables
Dividends
payable
45,677
3,325,444
Accrued expenses
58,064
(573,872)
Short-term
employee benefitliabilities
103,741
(573,872)
3,325,444
Taxes payable
(40,812)
497,048
(2,605,707)
Royalties payable
Current
maturity
of long-term
(1)
(45,145)
borrowings:
Finance
lease4,023
payables -(118,047)
(42,943)
Bank loans (28,660) Loans30,545
from a third(189,717)
party
8,014
(34,285) instruments
25,260
Derivative
financial
Other liabilities
(12,729)
31,786
(138,395)
Logistik/
Lain-lain/
Logistics
326,987 Others
39,983
38,565
42,987
157,159
1,849
195,724
37,468
117,022
(108,023)
-
32,249
(20,578)
160,522
(15,942)
15,541
3,389
61,864
3,790
(2,608)
32,289
(14,544)
155,577
(6,665)3,558 19,517
(3,124)
24,370
774,595
63,829
773,679
13,994
Total(118,984)
current
183,244
liabilities
External revenue
Inter-segment
revenue
Revenue
Cost of revenue
Selling and marketing
expense
General and
administrative expense
Finance costs
Finance income
Income tax expenses
Profit for the year
Depreciation and
(115,909)
(82,840)
(20,958)
(8,864)
(87,807)LIABILITIES
(316,378)
amortisation
ILITAS JANGKA
NON-CURRENT
man dari pihak ketiga 31 Desember 2014*
19
15,541
Loans from a third party
31 December 2014*
man jangka panjang setelah
Aset segmen
2,865,976
828,522
447,258
924,722
1,347,386
Segment assets
urangi bagian yang akan
Long-term
borrowings,6,413,864
net of
Liabilitas segmen
2,278,357
415,141
183,988
1,311,613
(1,034,707)
3,154,392
Segment liabilities
uh tempo dalam satu tahun:
current maturities:
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables * Disajikan kembali (Catatan 3)
As restated (Note 3) *
Utang bank
22
1,383,481
1,613,437
1,195,541
Bank loans or Notes
789,870
Senior Notes
berdasarkan tujuan
adalah sebagai
is liabilities
as follows:
itas pajak tangguhan Penjualan 34e
582,305
575,888
633,685 Sales by destination
Deferred tax
berikut:
Post-employment benefits
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
2015
2014
si reklamasi dan penutupan
Provision for mine reclamation
mbang
24
72,999
65,138
40,355
and closure
Domestik
711,389
876,714
Domestic
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
Ekspor
Export
- Cina
359,387
304,696
China AL LIABILITAS
2,605,586
3,154,392
3,518,282
TOTAL LIABILITIES
- India
301,211
478,742
India Jepang
274,700
351,352
Japan TAS
EQUITY
- Korea
236,097
300,790
Korea as yang diatribusikan - Lain-lain
801,692
1,013,150Equity attributable to
Others pada pemilik entitas induk
owners of the parent entity
al saham - modal dasar Total
Share capital - authorised
2,684,476
3,325,444
Total
000.000.000 lembar;
80,000,000,000 shares;
empatkan dan disetor penuh
issued andsegments
fully paid are carried out at
Penjualan antar segmen dilakukan berdasarkan
Sales between
985.962.000 lembar dengan
31,985,962,000
shares
at from external parties
pada harga di dalam kontrak. Pendapatan dari pihak
contracted
prices. The
revenue
ai nominal Rp100 per saham
25
342,940
342,940 reported
par valuetoof the
Rp100
perof
share
eksternal yang
dilaporkan
kepada 342,940
Direksi diukur
Board
Directors is measured in a
bahan modal disetor, neto
26yang sama
1,154,494
1,154,494
1,154,494 manner
Additional
paid-inwith
capital,
netprofit or loss.
dengan cara
sebagaimana
disampaikan
consistent
that in
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
pada
laba
rugi.
komprehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
AL LIABILITAS DAN
UITAS
3,353,043
3,259,472
3,177,635
5,958,629
6,413,864
6,695,917
TheTotal
amounts
provided
to the to
Board of Directors with
equity
attributable
respect
liabilities are measured in
ownerstooftotal
the assets
parent and
entity
a manner consistent with the reported in the
Non-controlling
interests
consolidated
statements
of financial position.
Total equity
TOTAL LIABILITIES AND
EQUITY
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
333
Lampiran 5/116CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Catatan/ PENTING,
December IKATAN,
December DAN
January
Notes
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES
S DAN EKUITASa.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
19 juga
15,541
Adaro
mengadakan
perjanjian
angka panjang setelah pengangkutan, transportasi, dan pemindahan
i bagian yang akan
batubara
dengan
kontraktor
untuk
mpo dalam satu tahun: menyediakan jasa transportasi dari wilayah
ng sewa pembiayaan utama
21Adaro ke pelabuhan
45,443 tujuan
74,322
yang telah 47,511
ng bank
22
1,613,437
1,195,541
ditentukan
dan 1,383,481
menyediakan
jasa floating
es
crane dari tongkang kontraktor ke kapal789,870
ajak tangguhan
34e
582,305
575,888
pelanggan.
Adaro
diharuskan
membayar633,685
biaya
jasa
kepada
kontraktor,
dihitung
mbalan pasca kerja
23
51,344
51,012secara 37,641
bulanan,
berdasarkan
suatu
rumusan
yang
amasi dan penutupan
meliputi
yang diangkut.
24 jumlah batubara
72,999
65,138
40,355
ABILITAS
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
rehensif lain
Pada tanggal 11
September
2015, Adaro
2,151,113
2,379,797
2,744,603
mengadakan perjanjian penyediaan bahan
2,605,586
3,154,392
3,518,282
bakar minyak dengan
PT Pertamina
(Persero)
(Pertamina), dimana Adaro diharuskan
membayar kepada Pertamina berdasarkan
suatu rumusan yang meliputi jumlah bahan
bakar minyak yang disediakan dan harga
pasar atas bahan bakar minyak dan Adaro
juga diharuskan membeli jumlah minimum
tertentu volume bahan bakar minyak setiap
tahun. Perjanjian ini berlaku efektif pada
tanggal
Perjanjian342,940
25 1 November
342,940 2015.
342,940
penyediaan
bahan
bakar minyak
ini telah
26
1,154,494
1,154,494
1,154,494
diubah
1 Desember
2015.
27pada tanggal
1,387,009
1,310,883
1,199,987
2i
(18,555)
(40,707)
(10,256)
LIABILITIES
AND EQUITY
Coal
mining,
hauling,
barging,
transhipment
and
other
related
LIABILITIES
agreements
CURRENT LIABILITIES
Adaro, asTrade
a coalpayables
producer, has entered into a
numberDividends
of coal mining
agreements. Under the
payable
agreements,
is required to pay
AccruedAdaro
expenses
Short-term
employee
benefit
contractors
a rental
fee and a service fee,
calculated on liabilities
a monthly basis, based on a
Taxesincludes
payable the amount of raw
formula which
Royalties payable
coal transported
and overburden mined and
Current
maturity The
of long-term
transported.
contractors will provide the
equipment, borrowings:
machineries, appliances and
Finance
lease
payables
other
supplies
necessary
and also in some
Bankmay
loans
instances
use- Adaros own equipment
Loans
from a third
party and transportation
for
performing
the mining
Derivative
financial
services
and instruments
are required to meet certain
Other liabilities
minimum production requirements.
Total current liabilities
a.
NON-CURRENT LIABILITIES
Loanshas
fromalso
a third
party into coal barging,
Adaro
entered
transport and transhipment agreements with
Long-term
borrowings,
net of coal transportation
contractors
to provide
current
maturities:
services
from
Adaros main area to certain
Finance
payablesand
- to provide floating crane
portlease
destinations
Bank
loansthe
- contractors barge to
services
from
Senior
customer vessels. Notes
Adaro is required to pay
Deferred ataxservice
liabilities
contractors
fee, calculated on a
Post-employment benefits
monthly basis,liabilities
based on a formula which
includes
the amount
of coal transported.
Provision
for mine
reclamation
and closure
Onnon-current
11 September
2015, Adaro entered into a
Total
liabilities
Fuel Supply Agreement with PT Pertamina
TOTAL(Pertamina),
LIABILITIES whereby Adaro is
(Persero)
required to pay Pertamina a price, based on a
EQUITYof the volume of fuel
formula which consists
supplied
and
the
market
Equity attributable
to price of fuel, and
Adaro
is parent
required
to purchase a minimum
owners
of the
entity
annualcapital
volume
of fuel. This agreement was
Share
- authorised
effective from 1shares;
November 2015. This fuel
80,000,000,000
supply
has been amended on
issuedagreement
and fully paid
1 December 2015.
31,985,962,000
shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
334
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/117CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
ILITAS
AND EQUITY
a. LIABILITIES
Coal
mining,
hauling,
barging,
transhipment
and
other
related
LIABILITIES
agreements (continued)
CURRENT LIABILITIES
Tipe perjanjian/
Tanggal perjanjian/
196,419
351,145
326,987
Trade payables Akhir periode
Agreement type
Agreement date
perjanjian/
35,185
30,067
39,983
Dividends payable
Contract period end
28,380
24,867
42,987
Accrued expenses
Jasa pengupasan lapisan tanah dan
7 September
2009 benefit
31 Juli/
Short-term
employee
jasa penambangan/Stripping of
July 2021
1,577
2,020
1,849
liabilities
and mining of coal
13,069 overburden
47,744
37,468
Taxes payable
Transportasi batubara/
7 September 2009
31 Desember/
43,372
44,786
117,022
Royalties
payable December
Coal transportation
2017
Current maturity of long-term
Jasa pengupasan lapisan tanah dan
1 Januari/
borrowings: 31 Desember 2019 atau
2009
pada saat cadangan
29,307jasa penambangan/Stripping
32,249
32,289of Finance January
lease payables
and mining
of coal
batubara di Paringin
93,574 overburden
160,522
155,577
Bank loans 15,541
Loans from a third party(berdasarkan laporan
JORC) telah habis, mana
8,147
61,864
Derivative financial instruments
5,443
3,790
19,517
Other liabilities yang lebih dahulu/
PT Pamapersada
Nusantara
34c
PT Pamapersada
16
Nusantara
PT Bukit Makmur
Mandiri
21 Utama
22
19
20
454,473
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
AL LIABILITAS DAN
UITAS
31 December 2019
773,679
NON-CURRENT LIABILITIES
(according to the relevant
Loans from a third partyJORC report) has been
at Paringin pit
depleted, whichever is
2,379,797
2,744,603
2,605,586
3,154,392
3,518,282
PT Pertamina
(Persero)
PT Bukit Makmur
Mandiri Utama
25
26
27
2i
batubara/Coal barging
2,151,113
PT Meratus
Advance Maritim
15,541
774,595
Pengangkutan
batubara/Coal barging
342,940
1,154,494
1,387,009
(18,555)
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
October 2010
October 2017
1 Desember/
December 2010
31 Oktober/
October 2017
11 September 2015
1 Oktober/October 2022
28 September 2012
EQUITY
PT Pamapersada
Sewa peralatan berat/Rental heavy
Nusantara
equipment
3,353,043
3,259,472
3,177,635
5,958,629
6,413,864
6,695,917
28 September 2012
Total equity
31 Juli/
July 2021
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
335
S DAN EKUITAS
a.
S
S JANGKA PENDEK
ha
15
196,419
351,145
326,987
Berdasarkan
perjanjian-perjanjian
yang dibuat 39,983
den
28
35,185
30,067
SIS dan produsen
batubara,
g masih harus dibayar oleh 18
28,380
24,867 SIS 42,987
menyediakan peralatan dengan mekanisme
mbalan kerja jangka
sewa dan menyediakan
1,577jasa pertambangan
2,020
1,849
k
13,069
47,744
37,468
untuk34c pembuangan
dan pengangkutan
lti
16
44,786
overburden,
serta 43,372
pengangkutan
batubara.117,022
car atas pinjaman
SIS diharuskan untuk memenuhi tingkat
anjang:
untuk aktivitas-aktivitas
ng sewa pembiayaan produksi
21 minimum 29,307
32,249
32,289
tertentu.
menerima 160,522
imbalan jasa155,577
ng bank
22 SIS akan 93,574
yang 19
dihitung secara bulanan,
berdasarkan
dari pihak ketiga
15,541
suatu20
rumusan yang meliputi
keuangan derivatif
8,147 beberapa
61,864klausa
lain
5,443
3,790
19,517
penyesuaian.
454,473
774,595
773,679
Tanggal perjanjian/
Agreement
date
1 Maret/March 2007 21 September 2012
21 September 2012
74,322
a.
47,511
30 September
2012
- 31 Desember/December 2017
current
maturities:
embali (Catatan 3)
As restated (Note 3) *
336
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/119CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
AL LIABILITAS
TAS
Fasilitas bank
Pada tanggal 5 September 2007, Adaro
mengadakan perjanjian fasilitas perbankan
15 HSBC untuk
196,419
326,987
dengan
penerbitan351,145
garansi bank.
28
35,185
30,067
39,983
Fasilitas
ini merupakan
gabungan
18
28,380
24,867 limit42,987
fasilitas sebesar AS$30.000 dengan fasilitas
treasury sebesar AS$25.000.
Fasilitas
ini 1,849
1,577
2,020
tidak34c diikat dengan
apapun.37,468
13,069 jaminan
47,744
16
44,786 kali
117,022
Perjanjian
ini telah43,372
mengalami beberapa
perubahan dengan perubahan terakhir untuk
memperpanjang jatuh tempo perjanjian
21
29,307
32,249
32,289
menjadi
masih dalam
22 31 Juli 2015.
93,574Adaro 160,522
155,577
proses
untuk
memperpanjang
perjanjian
ini.
19
15,541
20
8,147
61,864
Pada tanggal 30 5,443
Oktober 2014,
3,790 Adaro19,517
mengadakan perubahan perjanjian fasilitas
454,473
774,595
773,679
perbankan dengan
PT Bank DBS
Indonesia
untuk penyediaan fasilitas perbankan dalam
bentuk
jaminan penawaran,
19 bank garansi,
15,541
jaminan pelaksanaan, dan stand-by letter of
credit dengan limit gabungan sebesar
AS$15.000. Fasilitas ini tidak diikat dengan
21
jaminan
apapun.45,443
Perjanjian74,322
ini telah47,511
22
1,383,481
1,613,437dengan
1,195,541
mengalami
beberapa
kali perubahan
789,870
perubahan
terakhir
untuk memperpanjang
34e
582,305
575,888
633,685
jatuh tempo perjanjian menjadi 15 Juli 2016.
23
51,344
51,012
37,641
Pada tanggal 28 April 2014, Adaro
24
72,999 fasilitas65,138
mengadakan
perjanjian
perbankan 40,355
dengan PT Bank Mandiri (Persero) Tbk untuk
2,151,113
2,379,797
2,744,603
penerbitan fasilitas garansi bank dengan limit
sebesar AS$30.000
dalam 3,154,392
bentuk jaminan
2,605,586
3,518,282
penawaran dan pelaksanaan. Fasilitas ini
dapat digunakan oleh SIS, MSW, JPI, MBP,
HBI, SDM, IBT, TEC, PMB, BMC, KBK, TPP,
BKS, dan BPS. Fasilitas ini tidak diikat
dengan jaminan apapun. Perjanjian ini telah
diubah untuk memperpanjang jatuh temponya
menjadi 27 April 2016.
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham Pada25 tanggal 31
342,940
342,940
Desember342,940
2015, total
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
fasilitas perbankan yang sudah digunakan
o laba
27
1,387,009
1,310,883
1,199,987
oleh 2iAdaro yang
diperoleh (40,707)
dari HSBC,(10,256)
komprehensif lain
(18,555)
PT Bank DBS Indonesia dan PT Bank Mandiri
ekuitas yang diatribusikan (Persero) Tbk dan lembaga keuangan lainnya
pada pemilik entitas induk dalam
2,865,888
2,687,165
berbagai
mata 2,767,610
uang,
setara
AS$34.168
(31
Desember
2014:
AS$16.084).
ntingan non-pengendali
29
487,155
491,862
490,470
Fasilitas tersebut diterbitkan sehubungan
ekuitas
3,353,043
3,177,635
dengan kontrak
penjualan3,259,472
dan jaminan
reklamasi.
AL LIABILITAS DAN
UITAS
5,958,629
6,413,864
6,695,917
Penggunaan
fasilitas
bank
tertentu
ajikan kembali (Catatan 3)
mensyaratkan Grup untuk menempatkan
deposito berjangka (Catatan 6).
c.
Post-employment benefits
liabilities
On 28
April reclamation
2014, Adaro entered into a
Provision
for mine
and closure
banking facility
agreement with PT Bank
Mandiri (Persero) Tbk to issue a bank
Total non-current liabilities
guarantee with a total limit amounting to
US$30,000
in the form of a bid and
TOTAL LIABILITIES
performance bonds. This facility can also be
EQUITY
used by SIS, MSW,
JPI, MBP, HBI, SDM, IBT,
TEC,
PMB,
BMC,
KBK,
Equity attributable toTPP, BKS and BPS.
Thisof facility
is not
bound by any collaterals.
owners
the parent
entity
The agreement
was amended to extend the
Share
capital - authorised
maturity date to shares;
27 April 2016.
80,000,000,000
issued and fully paid
31,985,962,000 shares at
par value
per share 2015, the total bank
As of
at Rp100
31 December
Additional paid-in capital, net
facilities used by Adaro which were obtained
Retained earnings
from comprehensive
HSBC, PT Bank
Other
lossDBS Indonesia and
PT Bank Mandiri (Persero) Tbk and from other
Total
equity institutions
attributablein
to various currencies,
financial
owners
of the parent
aggregated
to entity
US$34,168 (31 December
2014: US$16,084).
These facilities had been
Non-controlling
interests
issued in relation to sales contracts and
Total equity
reclamation guarantees.
TOTAL LIABILITIES AND
EQUITY
The use of certain banking facilities requires
Asto
restated
(Notetime
3) * deposits (Note 6).
the Group
maintain
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
337
Lampiran 5/120CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY
2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes(lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITAS
d.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
e.
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
Komitmen penjualan
S JANGKA PANJANG
LIABILITIES
f.
Pungutan penggunaan kawasan hutan
f. NON-CURRENT
Use of forestry
area levy
dari pihak ketiga
19
15,541
Loans from a third party
angka panjang setelah Berdasarkan Peraturan Pemerintah Nomor 33
Based on Government Regulation No. 33 Year
i bagian yang akan
Long-term
net Tariff
of
2014 on borrowings,
the Type and
of Type Of NonTahun 2014 tentang Jenis dan Tarif Atas
mpo dalam satu tahun:
current maturities:
Tax
State
Revenue
(NTSR)
From The Use of
Jenis
Penerimaan
Negara
Bukan
Pajak
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables ForestryBank
Arealoans
For The
(PNBP)
Yang 1,383,481
Berasal Dari
Penggunaan
ng bank
22
1,613,437
1,195,541
- Interest of Development
Other Than Senior
Forestry
Kawasan
Hutan
Untuk
Kepentingan
es
789,870
NotesActivities Applicable
ajak tangguhan
34e
582,305
575,888
Deferred
tax liabilities
on the
Forestry
Ministry, it is stipulated
Pembangunan
Diluar
Kegiatan
Kehutanan633,685
Post-employment
benefitsarea for the interest
that
the use of forestry
Yang Berlaku Pada Kementerian Kehutanan,
mbalan pasca kerja
51,344 kawasan
51,012 hutan 37,641
of developmentliabilities
other than forestry activities
diatur23bahwa penggunaan
amasi dan penutupan untuk kepentingan pembangunan diluar
Provision
for mine
is imposed
to reclamation
NTSR levy for the entire forest
24
72,999
65,138
40,355
and closure
area that are leased and used and for the
kegiatan kehutanan dikenakan pungutan
entire
lease to use
forestry areas that is still
area kawasan
hutan yang
litas jangka panjang PNBP atas seluruh
2,151,113
2,379,797
2,744,603
Total
non-current
liabilities
effective in accordance with the criteria of
dipinjam-pakaikan
dan
seluruh
area
ABILITAS
3,154,392
3,518,282
TOTAL
utilisation
withLIABILITIES
tariff from Rp1,600,000/hectare
perjanjian pinjam2,605,586
pakai kawasan
hutan yang
up to Rp4,000,000/hectare.
masih berlaku sesuai kriteria penggunaannya
EQUITY This Government
Regulation is effective from August 2014 and
dengan tarif dari Rp1.600.000/hektar sampai
ang diatribusikan
to this NTSR levy of
the Equity
Group attributable
has recognised
dengan
Rp4.000.000/hektar.
Peraturan
pemilik entitas induk Pemerintah ini mulai berlaku Agustus 2014
owners
of the
parent
entitybasis.
forestry
area
on accrual
am - modal dasar
Share capital - authorised
dan Grup telah mengakui pungutan PNBP ini
00.000 lembar;
80,000,000,000
shares;
secara akrual.
kan dan disetor penuh
issued and fully paid
62.000 lembar dengan
31,985,962,000 shares at
g.
Tuntutan
Legalofproceedings
minal Rp100 per saham
25 hukum 342,940
342,940
342,940 g.par value
Rp100 per share
modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
1,387,009
1,199,987
Retained
earnings
Grup27dari waktu
ke waktu 1,310,883
terlibat dalam
From time
to time,
the Group is involved in
rehensif lain
2i
Other comprehensive
loss as a normal incident
berbagai
tuntutan(18,555)
hukum (40,707)
yang dapat(10,256)
various
legal proceedings
mempengaruhi
kegiatan
bisnis
Grup.
Grup
to
the
Groups
business.
tas yang diatribusikan
Total equity attributable toThe Group is of the
berkeyakinan
bahwa
keputusan
yang
tidak
opinion
thatparent
adverse
decisions in any pending
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners
of the
entity
menguntungkan
sehubungan
dengan
or threatened proceedings, or that any
an non-pengendali tuntutan
29 hukum yang
487,155
491,862 atau490,470
Non-controlling
interests
sedang berjalan,
amounts it may be
required to pay by reason
keharusan
untuk
membayar
sejumlah
ganti
thereof
will
not
have
a material adverse effect
tas
3,353,043
3,259,472
3,177,635
Total equity
rugi dari tuntutan hukum tersebut, tidak
on its consolidated financial condition or the
ABILITAS DAN
TOTAL
LIABILITIES
akan mempengaruhi kondisi keuangan
consolidated
results ofAND
its operations.
S
6,413,864
6,695,917
EQUITY
konsolidasian 5,958,629
atau
hasil
operasi
konsolidasian secara material.
embali (Catatan 3)
As restated (Note 3) *
338
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/121CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
h.
NON-CURRENT
LIABILITIES
In August 2009,
the MoEMR issued Ministerial
Loans fromNo.
a third
party on the procedure of
Regulation
18/2009
the amendment of investment in order to
Long-term borrowings, net of
implement
Coal Cooperation Agreement
currentthe
maturities:
andlease
Coalpayables
Contract- of Work, which stipulates
Finance
that if Adaro
amends
Bank loans
- the investing plan, Adaro
should obtain
the Notes
approval of the Director
Senior
Deferred
tax liabilities
General
on behalf
of the MoEMR.
Post-employment benefits
liabilities
Provision for mine reclamation
and closure
j.
Mining Law No. 4/2009
Total non-current liabilities
On 16 December 2008, the Indonesian
TOTALpassed
LIABILITIES
Parliament
a new Law on Mineral and
Coal Mining (theEQUITY
Law), which received the
assent of the President on 12 January 2009,
Equity attributable
to
becoming
Law No. 4/2009.
The CCA system
owners
of the
parentAdaro,
entity one of the Groups
under
which
Share
capital - operates,
authorised will no longer be
subsidiaries,
80,000,000,000 shares;
available
to fully
investors.
issued and
paid However, the Law
indicates that shares
existingatCCAs, such as that held
31,985,962,000
by of
Adaro,
honoured. There are a
par value
Rp100will
per be
share
numberpaid-in
of issues
which
Additional
capital,
netexisting CCA holders,
Retained
including
Adaro,earnings
are currently analysing.
Other
comprehensive
Among
others, these loss
include:
Total equity attributable to
owners of the parent entity
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
339
Lampiran 5/122CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes(lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITAS
j.
S
S JANGKA PENDEK ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
embali (Catatan 3)
- CURRENT
the Law LIABILITIES
notes that existing CCAs will be
Trade
payables
honoured
until
their expiration. However, it
Dividends payable
also
states
that
existing CCAs must be
Accrued expenses
amended
within
one year to conform to
Short-term
employee
benefit
the provisions
of the Law (other than
liabilities
terms relating
to State revenue - which is
Taxes payable
not Royalties
defined, payable
but presumably includes
Currentroyalties
maturity and
of long-term
taxes); and
borrowings:
Finance lease payables Bank loans Loans from a third party
Derivative financial instruments
the requirement
for CCA holders which
Other liabilities
have already commenced some form of
Total
current
liabilities
activity
to, within
one year of enactment of
the Law, submit a mining activity plan for
NON-CURRENT LIABILITIES
the entire
area. If this plan is not
Loans
from acontract
third party
fulfilled, the contract area may be reduced
to that
allowed for
Long-term
borrowings,
netIUP
of under the Law.
current maturities:
Finance lease payables Bank loans Senior Notes
Deferred tax liabilities
Post-employment benefits
liabilities
In February
the Government released
Provision
for mine2010,
reclamation
two implementing
regulations for Mining Law
and closure
No. 4/2009, i.e. Government Regulation
Total
liabilities
No.non-current
22/2010 and
23/2010 (GR No. 22 and
GR No. 23). GR No. 22 deals with the
TOTAL LIABILITIES
establishment of the mining areas under the
new IUP. GR No.
23 provides clarifications
EQUITY
surrounding the procedures to obtain the new
attributable
to that existing CCAs
IUP.Equity
GR No.
23 indicates
owners of the parent entity
will
be
honoured
by
the
Government, although
Share capital - authorised
any
extension
of
existing
80,000,000,000 shares; CCAs will be through
the issued
issue ofand
an fully
IUP.paid
31,985,962,000 shares at
par value of Rp100 per share
Additional
paid-in capital, of
net Indonesia further
The Government
Retained
earnings
amended
GR No.
23 by issuing, among
Other comprehensive loss
others,
Government
Regulation
No. equity
24/2012
on 21
February 2012
Total
attributable
to
(GR
andentity
later by issuing Government
owners
ofNo.
the24)
parent
Regulation
No.
1/2014
dated
Non-controlling interests
11 January 2014 (GR No. 1) and
Government Total
Regulation
equity No. 77/2014 dated
14 October 2014 (GR No. 77), which
TOTAL
LIABILITIES
regulates
the transferAND
of IUPs, divestment and
mining areas. EQUITY
As restated (Note 3) *
340
j.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/123CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
ILITAS
j.
LIABILITIES
EQUITY(continued)
Mining LawAND
No. 4/2009
LIABILITIES
Grup
terus
memonitor
perkembangan
The
Group
is
closely monitoring the progress
ILITAS JANGKA PENDEK
CURRENT LIABILITIES
of the implementing
regulations for the Law
peraturan
pelaksanaan
Undang-Undang
g usaha
15
196,419
351,145
326,987
Trade payables
and willDividends
consider payable
the impact on its operations,
tersebut
secara35,185
ketat
dan
akan39,983
g dividen
28
30,067
n yang masih harus dibayar mempertimbangkan
18
28,380
Accrued
expenses are issued.
dampak24,867
terhadap42,987
if any, as
these regulations
itas imbalan kerja jangka
Short-term employee benefit
operasi Grup, jika ada, pada saat peraturanndek
2,020
1,849
liabilities
peraturan pelaksana1,577
ini diterbitkan.
g pajak
34c
13,069
47,744
37,468
Taxes payable
g royalti
16
117,022
Royalties
payable
k.
Peraturan
Menteri43,372
No. 28/2009 44,786
k.
Ministerial
Regulation
No. 28/2009
an lancar atas pinjaman
Current maturity of long-term
gka panjang:
borrowings:
Pada bulan September 2009, KESDM
In September
2009, the MoEMR issued
Utang sewa pembiayaan
21
29,307
Finance
lease payables
mengeluarkan
Peraturan 32,249Menteri32,289
Ministerial
Regulation
No. 28/2009, which,
Utang bank
93,574salah 160,522
155,577
loans -requires the Directorate
No. 2228/2009, yang
satu isinya
among Bank
others,
man dari pihak ketiga
19
15,541
Loans from a third party
mengharuskan
persetujuan
Jenderal
Generals
approval
to use an affiliate as a
umen keuangan derivatif
20
8,147 Direktur
61,864
Derivative
financial
instruments
untuk
penggunaan
perusahaan
afiliasi
mining
services
contractor.
The regulation
g lain-lain
5,443
3,790
19,517
Other liabilities
sebagai jasa kontraktor pertambangan.
provides a definition of affiliates and provides
liabilitas jangka pendek
454,473
774,595definisi
773,679
Total current
Peraturan tersebut
memberikan
exceptions
onlyliabilities
when there are no similar
tersendiri
tentang
apa
yang
dimaksud
dengan
mining
services
companies
ILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES in the regency/city
perusahaan
afiliasi
memberikan
and/or
or party
when there are no other
man dari pihak ketiga
19
15,541 dan
Loansprovince,
from a third
capable mining service companies operating in
man jangka panjang setelah pengecualian hanya apabila tidak terdapat
perusahaan jasa pertambangan sejenis pada
the area.
The regulation
requires mining
urangi bagian yang akan
Long-term
borrowings,
net of
uh tempo dalam satu tahun: kabupaten/kota dan/atau provinsi, atau
current maturities:
concession
companies under their existing
Utang sewa pembiayaan
21 tidak terdapat
45,443
74,322
Finance
lease payables
apabila
perusahaan
kontraktor47,511
contracts
to conduct
all coal extraction
Utang bank
22
1,383,481
1,613,437
1,195,541
Bank
loans - within three years after
pertambangan
yang mampu
di lokasi
activities
themselves
or Notes
789,870
Senior Notes
tersebut.
Dalam
peraturan
tersebut,
the issue of the regulation, except for new
itas pajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
perusahaan pemilik konsesi pertambangan,
contracts
where
obligation is effective from
Post-employmentthe
benefits
berdasarkan
kontrak
yang
telah
ada,
the
date
of
the
contract.
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
si reklamasi dan penutupan diwajibkan untuk melaksanakan sendiri
Provision for mine reclamation
mbang
24 aktivitas 72,999
and closure
semua
penggalian 65,138
batubaranya40,355
dalam waktu tiga tahun setelah peraturan ini
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current liabilities
dikeluarkan, kecuali pada kontrak baru
dimana kewajiban
tersebut 3,154,392
berlaku efektif
AL LIABILITAS
2,605,586
3,518,282
TOTAL LIABILITIES
sejak tanggal kontrak.
TAS
EQUITY
Oleh sebab itu, Adaro diharuskan untuk
Accordingly, Adaro will be required to develop
as yang diatribusikan
Equity
attributable
to
its own
extraction
capabilities
in lieu of relying
mengembangkan
sendiri
kemampuan
pada pemilik entitas induk
owners of the parent entity
penggalian
batubaranya
sebagai
pengganti
on
third
party
contractors.
The regulation
al saham - modal dasar
Share capital - authorised
ketergantungan
pada
kontraktor
pihak
ketiga.
provides
a
three-year
transition
period for
000.000.000 lembar;
80,000,000,000 shares;
changes
existing
arrangements.
empatkan dan disetor penuh Peraturan tersebut memberikan masa transisi
issuedtoand
fully paid
985.962.000 lembar dengan selama tiga tahun untuk perubahan terhadap
31,985,962,000 shares at
ai nominal Rp100 per saham perjanjian
25
342,940
342,940
par value of Rp100 per share
yang berlaku
saat ini.342,940
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
o laba
27 Jenderal
1,387,009
1,199,987
Retained
earnings
Direktur
Mineral, 1,310,883
Batubara, dan
The Director
General
of Mineral, Coal and
komprehensif lain
2i Bumi telah(18,555)
(40,707)
Other
comprehensive
loss
Panas
mengeluarkan
Peraturan(10,256)
Geothermal
has recently
issued Director
Direktur Jenderal No. 376.K/30/DJB/2010
General Regulation No. 376.K/30/DJB/2010
ekuitas yang diatribusikan
Total equity attributable to
2010 mengenai
tata cara
dated
10 parent
May 2010
regarding the procedures
pada pemilik entitas induk tertanggal 10 Mei
2,865,888
2,767,610
2,687,165
owners
of the
entity
dan persyaratan permohonan persetujuan
and requirements for requesting approval for
ntingan non-pengendali
29
487,155
490,470
Non-controlling
interestsand/or an affiliate in
keikutsertaan
entitas
anak dan491,862
afiliasi dalam
involving a subsidiary
usaha jasa pertambangan (Peraturan
mining service activities (Dirgen Regulation).
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
Dirjen). Peraturan Dirjen mengatur lebih
The Dirgen Regulation further regulates
lanjut Peraturan Menteri No. 28/2009,
Ministerial
RegulationAND
No. 28/2009, specifically
AL LIABILITAS DAN
TOTAL
LIABILITIES
UITAS
5,958,629 tata
6,413,864
6,695,917
EQUITY and requirements for
khususnya mengenai
cara dan
regarding the procedures
persyaratan
permohonan
persetujuan
the involvement
of a subsidiary and/or an
ajikan kembali (Catatan 3)
As restated (Note 3) *
keikutsertaan entitas anak dan/atau afiliasi
affiliate in mining services activities.
dalam usaha jasa pertambangan.
atatan atas laporan keuangan konsolidasian terlampir merupakan
The accompanying notes to the consolidated financial statements form an
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
341
Lampiran 5/124CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes(lanjutan)2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITASk.
k.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
LIABILITIES
EQUITY
Ministerial AND
Regulation
(continued) LIABILITIES
No.
28/2009
On
8 October
2012, the MoEMRs Ministerial
CURRENT
LIABILITIES
RegulationTrade
No.payables
28/2009 was partially
Dividends
amended
with payable
the MoEMRs Ministerial
Accrued
Regulation
No. expenses
24/2012, which stipulates that
Short-term
employee
benefit
Adaro may
lease equipment
from any mining
liabilities holding the Certificate
supporting companies
Taxes payable
of Registration
issued by the Minister,
Royalties
payable
Governor
or Regent
in accordance with the
Current
maturity of long-term
authorities.
borrowings:
Finance
lease
payables
Management believes
that the Group has
Bank loans complied
with
the
MoEMRs Ministerial
Loans from a third party
Regulation
No.
28/2009 that requires Adaro to
Derivative
financial
instruments
carry out coal
extraction
Other liabilitiesactivities itself as well
as the MoEMRs Ministerial Regulation
No.
24/2012
Total
current regarding
liabilities equipment leases.
Neither regulation inflicts any impact or
NON-CURRENT
substantial LIABILITIES
change upon the structure of
Loans from
a third party
Adaro's
operations.
21
29,307 bahwa32,249
Manajemen
berpendapat
Grup telah 32,289
22
93,574
160,522
155,577
mematuhi
Peraturan
Menteri
19
15,541ESDM
No. 20
28/2009 yang8,147
mengharuskan
Adaro
61,864
untuk
melakukan 5,443
aktivitas 3,790
penggalian 19,517
batubara sendiri maupun Peraturan Menteri
mengenai
penyewaan773,679
litas jangka pendek ESDM No. 24/2012
454,473
774,595
peralatan. Kedua peraturan menteri tersebut
S JANGKA PANJANG tidak mengubah secara substansial struktur
dari pihak ketiga
19 Adaro.
15,541
operasi
angka panjang setelah
i bagian yang akan
borrowings,
net of
l.
Peraturan Menteri No. 34/2009
l. Long-term
Ministerial
Regulation
No. 34/2009
mpo dalam satu tahun:
current maturities:
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables Pada22 bulan Desember
KESDM
In December
2009,
the MoEMR issued
ng bank
1,383,481 2009,
1,613,437
1,195,541
Bank loans
mengeluarkan
Peraturan
Menteri
another regulation,
Ministerial Regulation
es
789,870
Senior Notes
No. 34e
34/2009 yang582,305
mewajibkan575,888
perusahaan633,685
No. Deferred
34/2009,
which provides a legal
ajak tangguhan
tax liabilities
pertambangan untuk menjual sebagian hasil
framework requiring
mining companies to sell
Post-employment
benefits
produksinya
kepada
pelanggan
domestik 37,641
a portion of their
output to domestic customers
mbalan pasca kerja
23
51,344
51,012
liabilities
(the Domestic
Market Obligation or DMO).
amasi dan penutupan (Domestic Market Obligation atau DMO).
Provision
for mine reclamation
24
72,999
65,138
40,355
and closure
Pada tanggal 23 Juni 2014, Direktur Jenderal
On 23 June 2014, the Director General of
litas jangka panjang Mineral dan Batubara
2,151,113 menerbitkan
2,379,797 surat
2,744,603
Total
non-current
Mineral
and liabilities
Coal
issued
a
letter
No. 1118/36/DJB/2014 mengenai penerapan
No.
1118/36/DJB/2014
regarding
the
ABILITAS
2,605,586
3,518,282
TOTAL LIABILITIES
DMO untuk tahun
2014 3,154,392
(Surat) yang
implementation
of DMO for year 2014 (the
menyatakan bahwa Peraturan Menteri
Letter), which EQUITY
stated that the Ministerial
No. 34/2009 sedang dalam proses revisi.
Regulation No. 34/2009 is under revision.
ang diatribusikan
Equity
attributable
to
Adaro terus memonitor perkembangan dari
Adaro
is closely
monitoring
the progress of
pemilik entitas induk revisi tersebut.
owners
the parent entity
theof
revision.
am - modal dasar
Share capital - authorised
00.000 lembar;
80,000,000,000
shares;
Pada tanggal 27 April 2015, Direktur Jenderal
On
27 April 2015,
the Minister of Energy
kan dan disetor penuh Mineral dan Batubara menerbitkan surat
and fully
paid
andissued
Mineral
Resources
issued Ministerial
62.000 lembar dengan No. 2805 K/30/MEM/2015 tentang Penetapan
31,985,962,000
shares
at
Decree No. 2805
K/30/MEM/2015
regarding
minal Rp100 per saham Kebutuhan
25
342,940
par value
of Rp100
dan342,940
Persentase
Minimal342,940
the Setting
of per
theshare
Requirement and Minimum
modal disetor, neto
26
1,154,494
Additional
paid-inofcapital,
Penjualan
untuk1,154,494
Kepentingan1,154,494
Dalam Negeri
Percentage
Coal net
Sales for Domestic
27 2015 yang
1,387,009
1,310,883
1,199,987
Retained
earnings
Tahun
menetapkan
persentase
Consumption
Year
2015 which states that the
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
batas minimal DMO tahun 2015 adalah
minimum DMO percentage for the year 2015
is 23.4071%.
The Group
tas yang diatribusikansebesar 23,4071%. Grup terus memonitor
Total
equity attributable
to is closely monitoring
DMO. 2,767,610
the of
fulfillment
of DMO
requirement.
pemilik entitas induk pemenuhan ketentuan
2,865,888
2,687,165
owners
the parent
entity
an non-pengendali
m.
29
Peraturan
Menteri487,155
No. 17/2010491,862
490,470 m.
tas
Non-controlling
interests
Ministerial Regulation
No. 17/2010
3,353,043 2010,
3,259,472
3,177,635
Total
equity
Pada bulan September
KESDM
In September
2010,
the MoEMR issued
mengeluarkan
Peraturan
Menteri
No.
17/2010
Ministerial
Regulation
No. 17/2010 on the
ABILITAS DAN
TOTAL LIABILITIES AND
Tentang Tata 5,958,629
Cara Penetapan
Procedure for the
Setting of Benchmark Prices
S
6,413,864Harga
6,695,917
EQUITY
Patokan Penjualan Mineral dan Batubara,
For Mineral and Coal Sales, which stipulates
embali (Catatan 3)
As restated
(Noteshall
3) * be conducted with
yang mengatur bahwa penjualan batubara
that the sale
of coal
harus dilakukan dengan mengacu pada harga
reference to the benchmark price issued by the
atas laporan keuangan konsolidasian
terlampir
merupakan
The accompanying
notes to the consolidated
financial statements form an
patokan
batubara
sebagaimana
ditetapkan
Government.
ang tidak terpisahkan dari laporan
keuangan
konsolidasian
integral part of these consolidated financial statements.
oleh
Pemerintah.
secara keseluruhan.
342
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/125CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
m.
454,473
774,595
773,679
Pada tanggal 26 Agustus 2011, Direktur
ILITAS JANGKA PANJANG Jenderal Mineral dan Batubara (DJMB)
man dari pihak ketiga
19
15,541 Direktur Jenderal
mengeluarkan
Peraturan
man jangka panjang setelah No. 999.K/30/DJB/2011 tentang Tata Cara
urangi bagian yang akan
Penetapan Besaran Biaya Penyesuaian
uh tempo dalam satu tahun: Harga Patokan Batubara. Pada tanggal
Utang sewa pembiayaan
21
45,443
74,322
47,511
21 Maret
Direktur Jenderal
Mineral dan
Utang bank
22 2013 1,383,481
1,613,437
1,195,541
Batubara
mengeluarkan
Peraturan
or Notes
789,870
No. 34e
644.K/30/DJB/2013
perubahan
itas pajak tangguhan
582,305 tentang
575,888
633,685
atas Peraturan Direktur Jenderal Mineral dan
itas imbalan pasca kerja
23
51,344
51,012tentang37,641
Batubara
No. 999.K/30/DJB/2011
si reklamasi dan penutupan Tata Cara Penetapan Besaran Biaya
mbang
24
65,138
40,355
Penyesuaian
Harga72,999
Patokan Batubara.
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Manajemen berpendapat bahwa Adaro telah
AL LIABILITAS
2,605,586 dalam
3,154,392
3,518,282
memenuhi ketentuan
peraturan
tersebut sebagaimana dimaksud diatas.
TAS
as yang diatribusikann.
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
No.
17/2010
CURRENT
LIABILITIES
On
3
March
2011,
the
MoEMR
Trade payables
issuedDividends payable
Ministerial
Decision
No. 0617.K/32/MEM/2011
Accrued expenses on The Benchmark
Price for
PT Perusahaan
Listrik Negara
Short-term
employee
benefit
(Persero) (PLN)
for the Operation of Coal
liabilities
Taxes
payable
Fired Power
Plants.
Royalties payable
Current maturity of long-term
borrowings:
Onlease
24 March
2011,
Finance
payables
- the Director General of
Mineral,
Coal
and
Bank loans -Geothermal issued Director
General
Regulation
No. 515.K/32/DJB/2011
Loans from
a third party
on financial
the Formula
for Setting the Coal
Derivative
instruments
Other
liabilities
Benchmark
Price.
Total current liabilities
On 26 August 2011, the Director General of
Mineral andLIABILITIES
Coal (DGoMC) issued Director
NON-CURRENT
Loans from
a third party
General
Regulation
No. 999.K/30/DJB/2011
on the Procedure for Determining the
Long-term
borrowings,
net of Benchmark
Adjustment
Coal
Price.
maturities:
On current
21 March
2013, the DGoMC issued
Finance lease payables Regulation
No. 644.K/30/DJB/2013
for the
Bank loans
amendmentSenior
of Director
Notes General of Mineral
andDeferred
Coal taxNo.
999.K/30/DJB/2011 for
liabilities
Post-employment
Determining the benefits
Adjustment Coal Benchmark
liabilities
Price.
Provision for mine reclamation
and closure
Total non-current liabilities
Management believes that Adaro has
TOTAL with
LIABILITIES
complied
the requirements of the
regulations mentioned above.
EQUITY
n.
Ministerial
RegulationtoNo. 25/2013
Equity attributable
owners of the parent entity
Share
capital
- authorised
Pada
bulan
Agustus
2013,
KESDM
In August
2013,
the MoEMR issued Ministerial
80,000,000,000
mengeluarkan
Peraturan
Menteri
Regulation No. shares;
25/2013 on the supply, the use
and fully
paid
No. 25 Tahun 2013 mengenai penyediaan,
of issued
and trade
procedure
of biofuel as an
31,985,962,000 shares at
pemanfaatan,
dan
tata
niaga
bahan
bakar
alternative
energy
source. This regulation
25
342,940
342,940
342,940
par value of Rp100 per share
nabati
bakar lain.
Peraturan1,154,494
ini
requires
coal capital,
companies
26sebagai bahan
1,154,494
1,154,494
Additional
paid-in
net to gradually blend
menyatakan
bahwa 1,310,883
perusahaan
biofuelRetained
with diesel
fuel. The Group is closely
27
1,387,009
1,199,987
earnings
2i
(18,555) secara
(40,707)
Other
comprehensive
lossof this regulation and
pertambangan
harus
bertahap(10,256)
monitoring
the adoption
mencampurkan bahan bakar nabati dengan
its impact to its operations.
ekuitas yang diatribusikan
Total equity attributable to
Grup terus
memonitor
pada pemilik entitas induk bahan bakar solar.
2,865,888
2,767,610
2,687,165
owners of the parent entity
penerapan peraturan ini dan dampaknya
ntingan non-pengendali
29 operasi Grup.
487,155
491,862
490,470
Non-controlling interests
terhadap
ekuitas
AL LIABILITAS DAN
UITAS
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
343
Lampiran 5/126CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY
2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes(lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITAS
o.
S
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
o.
454,473
774,595
773,679
Total current liabilities
Peraturan
ini
hanya
berlaku
untuk
This regulation only applies to companies
S JANGKA PANJANG perusahaan dalam Grup yang memiliki izin
NON-CURRENT
LIABILITIES
within the Group
which have mining business
dari pihak ketiga
15,541
Loans from a third party
usaha19pertambangan.
permits.
angka panjang setelah
i bagian yang akan
Long-term
borrowings,
of
Grup terus memonitor penerapan peraturan
The Group
is closelynet
monitoring
the adoption
mpo dalam satu tahun:
current maturities:
ini
dan
akan
memastikan
memenuhi
of
this
regulation
and
will
ensure to comply with
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables peraturan
the regulation
when -needed.
ng bank
22 bila diharuskan.
1,383,481
1,613,437
1,195,541
Bank loans
es
789,870
Senior Notes
ajak tangguhan p.
34e
582,305
575,888
Deferred
liabilitiesto the overburden
Perjanjian
sehubungan
dengan633,685 p.
Contract
in tax
relation
Post-employment
benefits system
overburden crushing dan conveying
crushing
and conveying
mbalan pasca kerja
23
51,344
51,012
37,641
liabilities
system
amasi dan penutupan
Provision for mine reclamation
24
72,999
65,138
40,355
and closure
For the support of Adaro increasing coal
Untuk menunjang peningkatan kapasitas
production
capacity,
an overburden crushing
batubaranya,2,379,797 Adaro
litas jangka panjang produksi
2,151,113
2,744,603
Total
non-current
liabilities
and conveying system has been developed.
mengembangkan overburden crushing dan
ABILITAS
2,605,586 Pada
3,154,392
3,518,282
TOTAL
LIABILITIES
On 25
March
2011, Adaro and FLSmidth
conveying
system.
tanggal
Spokane, Inc. EQUITY
(subsequently known as
25 Maret 2011, Adaro dan FLSmidth
FLSmitdth USA Inc.) (FLS) entered into a
Spokane, Inc. (saat ini dikenal sebagai
ang diatribusikan
Equity
tooverburden crushing
contract
in attributable
relation to the
FLSmidth USA Inc.) (FLS) mengadakan
pemilik entitas induk perjanjian sehubungan dengan penyediaan
owners
the parent
entityequipment supply and
and of
conveying
system
am - modal dasar
Share capital
- authorised
offshore
services
with a total contract amount
peralatan dan jasa offshore untuk overburden
00.000 lembar;
80,000,000,000
of
US$92,003,shares;
which
contract
was
crushing dan conveying system dengan nilai
kan dan disetor penuh
issued and fully paid
subsequently novated
62.000 lembar dengan kontrak sebesar AS$92.003, yang selanjutnya
31,985,962,000
shares at by Adaro to JPI on
10 November
as amended and novated
oleh 342,940
Adaro kepada
JPI pada342,940
minal Rp100 per saham dinovasikan
25
342,940
par value
of Rp100 2011,
per share
(FLS Contract).
tanggal
seperti yang
modal disetor, neto
26 10 November
1,154,4942011,1,154,494
1,154,494
Additional
paid-in capital, net
27dan dinovasi
1,387,009
1,199,987
Retained earnings
diubah
(Kontrak1,310,883
FLS).
rehensif lain
2i
(18,555)
(40,707)
(10,256)
Other comprehensive loss
Pada tanggal 25 Maret 2011, Adaro dan
On 25 March 2011, Adaro and PT Wijaya
tas yang diatribusikan
Total equity attributable to
PT
Wijaya
Karya
(Persero)
Tbk
(WIKA)
Karya
(Persero)
(WIKA) entered into a
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the
parentTbk
entity
mengadakan
perjanjian
konstruksi
construction contract in relation to the
an non-pengendali sehubungan
29
487,155
Non-controlling
interests
dengan
overburden491,862
crushing dan490,470
overburden crushing
and conveying system
conveying system dengan nilai kontrak
with a total contract amount of US$83,870,
tas
3,353,043
3,259,472
3,177,635
Total equity
sebesar AS$83.870, yang selanjutnya
which contract was subsequently novated by
dinovasikan oleh Adaro kepada JPI pada
Adaro to
JPI on 10
November 2011, as
ABILITAS DAN
TOTAL
LIABILITIES
AND
S
5,958,6292011,6,413,864
6,695,917
EQUITY(WIKA Contract).
tanggal 10 November
seperti yang
amended and novated
diubah dan dinovasi (Kontrak WIKA).
embali (Catatan 3)
As restated (Note 3) *
344
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/127CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
ILITAS
p.
Perjanjian
sehubungan
overburden crushing dan
system (lanjutan)
dengan
conveying
15
196,419
351,145
326,987
Sehubungan
dengan
FLS dan39,983
28
35,185Kontrak30,067
Kontrak
FLS, dan
WIKA juga42,987
18 WIKA, Adaro,
28,380
24,867
menandatangani beberapa dokumen lainnya.
1,577
2,020
1,849
13,069 2015,
47,744
Per 34c
tanggal 31 Desember
konstruksi37,468
43,372dan saat
44,786
117,022
fisik 16
OPCC telah selesai
ini sedang
dalam tahap pengujian untuk prosedur
tertentu
sebagaimana
21
29,307 ditentukan
32,249 dalam32,289
perjanjian.
22
93,574
160,522
155,577
19
15,541
Perjanjian
Jual 8,147
Beli Listrik
(PJBL)
20
61,864
Jangka Panjang untuk
5,443Proyek Pembangkit
3,790
19,517
Listrik Bertenaga Batubara Swasta di Jawa
454,473
774,595
773,679
Tengah
Grup,
dengan Electric- Power
19bersama-sama
15,541
Development Co Ltd. (JPower) dan Itochu
Corporation
(Itochu),
membentuk
Konsorsium
JPower-Adaro-Itochu
dan
21
45,443BPI pada
74,322
selanjutnya
mendirikan
bulan Juli47,511
22
1,383,481
1,613,437
1,195,541
2011, dimana Grup melalui
entitas anaknya,
789,870
AP, 34e
JPower dan Itochu
mempunyai
partisipasi
582,305
575,888
633,685
kepemilikan masing-masing sebesar 34%,
34%,23dan 32%, untuk
membangun,
memiliki,37,641
51,344
51,012
dan mengoperasikan pembangkit listrik
24
72,999
65,138
40,355
bertenaga
uap.
2,151,113
2,379,797
2,744,603
Pada tanggal 6 Oktober 2011, BPI dan PLN
menandatangani2,605,586
PJBL jangka3,154,392
panjang. PJBL
AL LIABILITAS
3,518,282
ini mencakup pembangunan pembangkit
TAS
listrik bertenaga uap berkapasitas 2x1.000
MW di Provinsi Jawa Tengah (Central Java
as yang diatribusikan
pada pemilik entitas induk Power Plant/CJPP) dan penyediaan listrik
ke PLN selama 25 tahun. Proyek CJPP akan
al saham - modal dasar
000.000.000 lembar;
ditransfer ke PLN pada saat PJBL berakhir.
empatkan dan disetor penuh Selain itu, Perjanjian Penjaminan juga telah
985.962.000 lembar dengan ditandatangani antara lain oleh Pemerintah
ai nominal Rp100 per saham
25
342,940
342,940
342,940
Republik
Indonesia,
Penjaminan
bahan modal disetor, neto
26
1,154,494 PT1,154,494
1,154,494
Infrastruktur
Indonesia
dan BPI,
o laba
27
1,387,009(Persero),
1,310,883
1,199,987
yang2i dalam hal (18,555)
ini memberikan
jaminan(10,256)
komprehensif lain
(40,707)
pembayaran PLN kepada BPI yang diatur
ekuitas yang diatribusikan dalam PJBL.
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
p.
CURRENT LIABILITIES
Trade payables
In relation
to the
FLS Contract and WIKA
Dividends
payable
Contract,
Adaro,
FLS
and WIKA also signed
Accrued expenses
other documents.
Short-term
employee benefit
liabilities
payable 2015, the physical
As at 31Taxes
December
Royalties
construction
of thepayable
OPCC had been completed
Current
maturity of
long-term
and currently
it is
at certain testing procedures
borrowings:
as required
under the
Finance
lease payables
- contract.
Bank loans Loans from a third party
q.Derivative
Long-term
Purchase Agreement
financial Power
instruments
(PPA) for
theliabilities
Central Java Coal-Fired
Other
Independent Power Producer Project
Total current liabilities
(IPP)
NON-CURRENT LIABILITIES
The
Group,
Loans
from atogether
third partywith Electric Power
Development Co Ltd. (JPower) and Itochu
Long-term
borrowings,
net of
Corporation
(Itochu),
formed a consortium current maturities:
the JPower-Adaro-Itochu
Consortium - to
Finance
lease payables
undertake
the project.
In July 2011 the
Bank loans Consortium Senior
established
Notes BPI, in which the
Group,
through
subsidiary, AP, JPower and
Deferred
taxits
liabilities
Itochu own participating
Post-employment
benefitsinterests of 34%, 34%
and 32%, respectively,
liabilities to build, own and
Provision
for mine
reclamation
operate
a coal-fired
steam power plant.
and closure
Total non-current liabilities
On 6 October 2011, BPI and PLN signed a
long-term
The PPA includes the
TOTALPPA.
LIABILITIES
construction of a coal-fired steam power plant
EQUITY
with a total capacity
of 2x1,000 MW in the
Province
of
Central
Java
Equity attributable to (Central Java Power
Plant/CJPP)
owners
of the parentand
entitya 25-year supply of
electricity
to PLN.
Upon expiration of the PPA
Share
capital
- authorised
80,000,000,000
term, the CJPPshares;
project will be transferred to
issued
and fully to
paidthe PPA, a Guarantee
PLN.
In addition
31,985,962,000
shares
Agreement was
also atsigned by and between
par value of Rp100 per share
the Government
of thenet
Republic of Indonesia,
Additional
paid-in capital,
PT
Penjaminan
Infrastruktur
Indonesia
Retained earnings
(Persero)
and BPI,loss
which in this case,
Other
comprehensive
guaranteed PLNs payment obligations for BPI
Total
equity
attributable to
under
the PPA.
owners of the parent entity
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
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345
Lampiran 5/128CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes(lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITAS
q.
S
an non-pengendali
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
346
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/129CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
347
Lampiran 5/130CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes(lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITAS
t.
S
t.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
CURRENT
LIABILITIES
PT
Bhakti Energi
Persada and subsidiaries
PT Bhakti Energi Persada dan entitas anak
15
196,419
351,145
326,987
Trade payables
(BEP
Group)
been granted mining
(Grup
BEP)
memiliki
izin
pertambangan
di
28
35,185
30,067
39,983
Dividendshave
payable
permits
in
Muara
Wahau,
Muara
Wahau,
Kutai
Timur,
Kalimantan
Timur
18
28,380
24,867
42,987
Accrued expenses East Kutai, East
Kalimantan
(the Concession
Area). Part of
(Area Konsesi). Sebagian dari Area Konsesi
Short-term
employee
benefit
the Concessionliabilities
Area currently overlaps with
tersebut
saat
ini
tumpang
1,577
2,020 tindih 1,849
k
34c izin usaha 13,069
Taxes business
payable permit held by
the plantation
dengan
perkebunan 47,744
yang dimiliki37,468
lti
16 Dharma Satya
43,372
44,786
117,022
Royalties
payable
PT Dharma
Satya
Nusantara and its
oleh PT
Nusantara
dan entitas
car atas pinjaman
Current
maturity of
long-term
subsidiaries
(the
Plantation Companies)
anak
(Perusahaan
Perkebunan)
anjang:
borrowings:
(Overlap
Area). As
Tindih). Per
ng sewa pembiayaan (Area
21 Tumpang 29,307
32,249tanggal32,289
Finance
lease payables
- at 31 December 2015,
BEP
Group
and
the
31
Desember
2015,
Grup
BEP
dan
ng bank
22
93,574
160,522
155,577
Bank loans - Plantation Companies
have
reached
Perusahaan
Perkebunan- telah15,541
mencapai
dari pihak ketiga
19
Loans
from aagreements
third party for a portion of the
Overlap
Area instruments
and BEP Group has paid the
persetujuan
atas sebagian
Tumpang
keuangan derivatif
20
8,147 dari Area
61,864
Derivative
financial
lain
Otherrelated
liabilities
first installment
to the settlement. The
Tindih dan Grup 5,443
BEP telah 3,790
membayar19,517
remaining installments will be paid subject to
angsuran
pertama
terkait
dengan
litas jangka pendek
454,473
774,595
773,679
Total current liabilities
fulfilment of certain conditions. The remaining
penyelesaian. Sisa angsuran lainnya akan
Overlap Areas
are still in the process of
S JANGKA PANJANGdibayarkan ketika kondisi-kondisi tertentu telah
NON-CURRENT
LIABILITIES
dari pihak ketiga
19
15,541
Loans from a third party
discussion.
terpenuhi.
Sisa Area
Tumpang Tindih- masih
angka panjang setelah dalam proses diskusi.
i bagian yang akan
Long-term borrowings, net of
mpo dalam satu tahun:
current maturities:
u.
Perjanjian
pinjaman
konversi
dan
u.
Convertible
loan and
shares subscription
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance
lease payables
pengambilan
saham
baru serta
perjanjian
agreement
option
agreement
ng bank
22
1,383,481
1,613,437
1,195,541
Bankand
loans
opsi
es
789,870
Senior Notes
ajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
Post-employment
benefits
Pada tanggal 28 Mei 2012, ATA mengadakan
On 28 May 2012,
ATA entered into a
mbalan pasca kerja
23
51,344 Konversi
51,012 dan37,641
liabilities
Perjanjian
Pinjaman
Convertible Loan
and Shares Subscription
amasi dan penutupan Pengambilan Saham Baru Yang Diterbitkan
Provision
for minewith
reclamation
Agreement
BEP, PT Persada Capital
24
72,999
65,138
40,355
and closure
dengan BEP, PT Persada Capital Investama
Investama (PCI), PT Triputra Investindo Arya
Investindo
Arya (TIA),
(TIA),
PT liabilities
Arya
Citra
International,
litas jangka panjang (PCI), PT Triputra
2,151,113
2,379,797
2,744,603
Total
non-current
PT Arya Citra International, PT Bara Murau
PT Bara Murau Coal, PT Millenium Capital
ABILITAS
2,605,586Capital
3,154,392
3,518,282
TOTAL LIABILITIES
Coal, PT Millenium
Investment,
Investment,
Arieska
Lianawati
Konar
Arieska
Lianawati
Konar
Suhananto
Suhananto (Arieska),
Andrianto
Oetomo
EQUITY
(Arieska), Andrianto Oetomo (Andrianto),
(Andrianto) and Arianto Oetomo (Arianto)
ang diatribusikan
Equity attributable
to
dan Arianto Oetomo (Arianto) (Perjanjian
(Convertible
Loan Agreement).
ATA has the
pemilik entitas induk Pinjaman Konversi). ATA memiliki opsi untuk
owners
of the
entity
option
to parent
provide
loans to BEP with a
am - modal dasar
Share capital
- authorised
memberikan pinjaman kepada BEP sebesar
maximum
facility
of US$500,000 which will be
00.000 lembar;
80,000,000,000
shares;
maksimal AS$500.000 yang akan jatuh tempo
mature on 28 May
2021. By lending to BEP,
kan dan disetor penuh
issued and fully paid
ATA has the right
to convert
the loan into up to
62.000 lembar dengan pada tanggal 28 Mei 2021. Dengan
31,985,962,000
shares
at
pinjaman
tersebut,
ATA berhak
51%ofofRp100
BEP'sper
issued
minal Rp100 per saham memberikan
25
342,940
342,940
342,940
par value
shareand outstanding shares
untuk
yang telah
plus shares
to capital,
be issued
modal disetor, neto
26mengkonversikan
1,154,494pinjaman
1,154,494
1,154,494
Additional
paid-in
netby BEP. By entering
27 menjadi
1,387,009
1,310,883
1,199,987
earnings
diberikan
saham sebanyak
maksimal
into theRetained
Convertible
Loan Agreement, ATA is
rehensif lain
(18,555) saham
(40,707)
Other
loss of BEP's Board of
51% 2i
dari total keseluruhan
yang telah(10,256)
able tocomprehensive
appoint the majority
dan
akan
diterbitkan
oleh
BEP.
Dengan
Directors
and
to
govern
its financial policies as
tas yang diatribusikan
Total equity attributable to
menandatangani
Perjanjian
Pinjaman
well
as
to
control
BEP's
operations. As a
pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
Konversi ini, ATA dapat menentukan
result, the Group has consolidated BEP.
an non-pengendali
29
491,862
490,470
Non-controlling interests
mayoritas
direksi 487,155
dan mengontrol
kebijakan
keuangan
serta
operasional
BEP
sehingga
tas
3,353,043
3,259,472
3,177,635
Total equity
Grup mengkonsolidasi BEP.
ABILITAS DAN
TOTAL LIABILITIES AND
S
5,958,629
6,413,864
6,695,917
EQUITY
embali (Catatan 3)
As restated (Note 3) *
348
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/131CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/ PENTING,
December IKATAN,
December DAN
January
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Notes (lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
ILITAS
u.
Perjanjian
pinjaman
konversi
dan
pengambilan saham baru serta perjanjian
opsi (lanjutan)
15
196,419
351,145
326,987
Pada
sama, ATA30,067
mengadakan39,983
28tanggal yang35,185
perjanjian
opsi dengan
PCI, TIA,42,987
18
28,380 BEP,
24,867
Arieska, Andrianto, dan Arianto (Perjanjian
1,577opsi untuk
2,020
Opsi). ATA memiliki
membeli 1,849
34c di BEP yang
13,069
47,744
saham
dimiliki oleh
TIA, PCI,37,468
16
43,372
44,786sebesar
117,022
Arieska,
Andrianto,
dan Arianto
79,8% sampai dengan tanggal 28 Mei 2021,
sejak
ditentukan dalam
dokumen32,289
21waktu yang 29,307
32,249
transaksi
yang bersangkutan,
dimana harga
22
93,574
160,522
155,577
pembelian
saham yang akan
dibayarkan
19
15,541 oleh
ATA20akan digunakan
oleh TIA, 61,864
PCI, Arieska,
8,147
5,443 untuk 3,790
Andrianto, dan Arianto
melakukan19,517
penyetoran atas saham baru yang akan
liabilitas jangka pendek
454,473
774,595
773,679
diterbitkan oleh Perusahaan sebanyak
ILITAS JANGKA PANJANG 2.381.729.663 saham (nilai penuh).
man dari pihak ketiga
19
15,541
man jangka panjang setelah ATA memiliki opsi untuk mengeksekusi salah
urangi bagian yang akan
satu dari kedua perjanjian diatas.
uh tempo dalam satu tahun:
Utang sewa pembiayaan
21
45,443
74,322
47,511
v.
Perjanjian
Guaranteed
Utang bank
22
1,383,481 Bridge
1,613,437Facility
1,195,541
AS$30.000
or Notes
789,870
itas pajak tangguhan
34e
582,305
575,888
633,685
Pada tanggal 27 Oktober 2014, TPI, ventura
bersama,
mengadakan
Perjanjian37,641
itas imbalan pasca kerja
23
51,344
51,012
si reklamasi dan penutupan Guaranteed Bridge Facility AS$15.000
mbang
24 The Bank72,999
65,138 UFJ,40,355
dengan
of Tokyo Mitsubishi
Ltd., Cabang Jakarta. Guaranteed Bridge
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Facility AS$15.000 akan jatuh tempo pada
364 hari setelah2,605,586
tanggal perjanjian
ini.
AL LIABILITAS
3,154,392
3,518,282
TAS
ntingan non-pengendali
ekuitas
AL LIABILITAS DAN
UITAS
29 tanggal 31487,155
491,862
490,470
Pada
Desember 2015,
TPI telah
melakukan penarikan atas seluruh fasilitas
3,353,043
3,259,472
3,177,635
atau sebesar AS$30.000 dan Perusahaan
menjadi penjamin untuk komitmen sebesar
65% dari total fasilitas.
5,958,629
6,413,864
6,695,917
u.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
349
Lampiran 5/132CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
40.
PERJANJIAN
40.
SIGNIFICANT AGREEMENTS, COMMITMENTS
Catatan/ PENTING,
December IKATAN,
December DAN
January
Notes(lanjutan)
2015
2014*
2014*
KONTINJENSI
AND CONTINGENCIES (continued)
S DAN EKUITASw.
w.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
ABILITAS
2,605,586
41.
3,154,392
3,518,282
JAMINAN REKLAMASI
41.
LIABILITIES
EQUITY
ArbitrationAND
process
of MSW-PTPLI and
PLPL
LIABILITIES
PT
Punj Lloyd
Indonesia (PTPLI) and Punj
CURRENT
LIABILITIES
Lloyd Pte.
(PLPL) commenced
TradeLtd.
payables
arbitration
proceedings
Dividends
payable against MSW on
3 September
in accordance with the
Accrued 2014
expenses
rules ofemployee
Singapore
International Arbitration
Short-term
benefit
Centre (SIAC
Rules) pursuant to the
liabilities
contracts Taxes
enteredpayable
into by MSW and PTPLI
and/or PLPL
in relation
Royalties
payableto the construction of
Current
maturity
of long-term
MSWs
coal-fired
power plant with the
capacity ofborrowings:
2x30 MW located at Tanjung,
Finance
lease
payables -with initial amount of claim
South
Kalimantan,
Bank loans
18,790,442
(full- amount) and MSW
Loans from
third counterclaim
party
submitted
its ainitial
21,630,491
Derivative
(full financial
amount)instruments
and Rp4,374,925,871 (full
Other
liabilities
amount), all
such
claims are proceeded as
consolidated arbitration proceedings. PTPLI
Total
current
liabilities
and
PLPLs
claims
were deemed withdrawn
in
September
2015
and MSW proceeded with
NON-CURRENT LIABILITIES
itsLoans
claims
19,561,786
(full amount),
from of
a third
party
Rp50,293,345,370
(full
amount)
and
US$53,889
(full amount)
Long-term
borrowings,
net of dated 16 November
2015current
in thematurities:
arbitration. PTPLI and PLPL
submitted
its Defence
and Counterclaim for
Finance
lease payables
the sums
approximately
23,067,135 (full
Bankofloans
amount) dated
15 December
2015. Up to the
Senior
Notes
Deferred tax
liabilities
completion
date
of these consolidated
Post-employment
benefits the
financial
statements,
arbitration
liabilities
proceedings are
still ongoing.
Provision for mine reclamation
and closure
Total non-current liabilities
TOTAL LIABILITIES
RECLAMATION GUARANTEE
EQUITY
350
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/133CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015, CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
DECEMBER
2015 AND 2014
ali nilai nominal dan
dataTANGGAL
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
41. JAMINAN
REKLAMASI
(lanjutan) December
41.
RECLAMATION GUARANTEE (continued)
Notes
2015
2014*
2014*
Penempatan jaminan reklamasi dan jaminan pasca
The requirement to provide a reclamation guarantee
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
and a post-mining guarantee does not release the
tambang tidak menghilangkan kewajiban pemegang
IUP holder fromLIABILITIES
the requirement to perform
IUP dari ketentuan untuk melaksanakan aktivitas
ILITAS
reklamasi dan pasca tambang.
reclamation and post-mining activities.
ILITAS JANGKA PENDEK
CURRENT LIABILITIES
g usaha
15
196,419
351,145
326,987
Trade payables
On
28
February
2014, the
MoEMR issued Ministerial
Pada
tanggal
28
Februari
2014,
Menteri
Energi
dan
g dividen
28
35,185
30,067
39,983
Dividends
payable
Sumber
Daya
Mineral
mengeluarkan
Peraturan
Regulation
No.
07/2014
(Permen
ESDM 07/2014)
n yang masih harus dibayar
18
28,380
24,867
42,987
Accrued expenses
regarding
mineemployee
reclamation
and post-mining activities
itas imbalan kerja jangkaMenteri No. 07/2014 (Permen ESDM 07/2014)
Short-term
benefit
ndek
1,577 reklamasi
2,020
liabilities
mining activities. As at the
mengenai
pelaksanaan
dan 1,849 in the mineral and coal
g pajak
34c pada kegiatan
13,069usaha pertambangan
47,744
37,468 effective date of
Taxes
thispayable
regulation, the MoEMRs
pascatambang
g royalti
16batubara. Pada
43,372
44,786Menteri
117,022 Ministerial Regulation
Royalties No.
payable
18/2008 regarding mine
mineral dan
saat Peraturan
an lancar atas pinjaman ini berlaku, Peraturan Menteri ESDM No. 18/2008
Current maturity
of long-term
reclamation
and mine
closure was revoked and no
gka panjang:
borrowings:
valid.
tentang reklamasi
dan penutupan
tambang
Utang sewa pembiayaan
21
29,307
32,249dicabut32,289 longer
Finance
lease payables dan dinyatakan
Utang bank
22 tidak berlaku.
93,574
160,522
155,577
Bank loans man dari pihak ketiga
19
15,541
Loans from a third party
ESDM
No. 07/2014
states that a company is
No. 07/2014
umen keuangan derivatifPermen ESDM
20
8,147 menetapkan
61,864 bahwa
- Permen
Derivative
financial
instruments
g lain-lain
5,443 untuk menyediakan
3,790
19,517 required to provide
Other
mineliabilities
reclamation and post-mining
suatu perusahaan disyaratkan
guarantees which may be in the form of a time
jaminan
untuk
reklamasi
tambang
dan
liabilitas jangka pendek
454,473
774,595
773,679
Total current liabilities
deposit, bank guarantee, or accounting reserve, all of
pascatambang yang dapat berupa deposito
which
have a LIABILITIES
duration corresponding to the
berjangka, jaminan bank, rekening bersama, atau
ILITAS JANGKA PANJANG
NON-CURRENT
man dari pihak ketiga cadangan 19
15,541
- reclamation
Loans
from a third party
schedule.
akuntansi yang
jangka waktunya- sesuai
man jangka panjang setelah
dengan jadwal reklamasi.
urangi bagian yang akan
Long-term borrowings, net of
uh tempo dalam satu tahun:
current maturities:
Based
on payables
Decreesof
the
DGoMC
Berdasarkan
Surat
Keputusan
DJMB
Utang sewa pembiayaan
21
45,443
74,322
47,511
Finance lease
No. 882/37.06/DJB/2010
tertanggal 1,613,437
26 Maret 2010,
Utang bank
22
1,383,481
1,195,541 No. 882/37.06/DJB/2010
Bank loans - dated 26 March 2010,
dated 11 March 2011,
No.1153/30/DJB/2011 tertanggal
or Notes
- 11 Maret- 2011,
789,870 No. 1153/30/DJB/2011
Senior Notes
dated 18 June 2012,
tertanggal 575,888
18 Juni 2012,
itas pajak tangguhan No. 2016/37.06/DJB/2012
34e
582,305
633,685 No. 2016/37.06/DJB/2012
Deferred tax liabilities
Post-employment benefits
No. 3431/37.07/DJB/2012
dated 10 October 2012,
No.
3431/37.07/DJB/2012
tertanggal
itas imbalan pasca kerja10 Oktober232012, No. 467/30/DJB/2013
51,344
51,012
liabilities
dated 19 March 2013,
tertanggal37,641 No. 467/30/DJB/2013
si reklamasi dan penutupan
Provision
for mine reclamation
No.
629/30/DJB/2013
dated 12 April 2013,
19 Maret 2013, No. 629/30/DJB/2013 tertanggal
mbang
24 No. 968/37.03/DBT/2014
72,999
65,138
and closure
dated 23 April 2014,
12 April 2013,
tertanggal40,355 No. 968/37.03/DBT/2014
674/30/DJB/2014
dated 25 April 2014 and
23 April 2014, No. 2,151,113
674/30/DJB/2014
tertanggal
liabilitas jangka panjang
2,379,797
2,744,603 No.Total
non-current liabilities
No. 1178/30/DJB/2015 dated 27 July 2015, Adaro is
25 April 2014, dan No. 1178/30/DJB/2015 tertanggal
AL LIABILITAS
2,605,586 untuk
3,154,392
3,518,282 required toTOTAL
provideLIABILITIES
a Reclamation Guarantee in the
27 Juli 2015, Adaro diwajibkan
menyediakan
form of performance bonds.
Jaminan Reklamasi dalam bentuk jaminan
TAS
EQUITY
pelaksanaan.
as yang diatribusikan
Equity attributable to
pada pemilik entitas induk
owners
of the
parent entity
Pada tanggal 31 Desember 2015, Adaro telah
As
at 31
December
2015, Adaro had placed
al saham - modal dasar menempatkan jaminan reklamasi dalam bentuk
Share guarantees
capital - authorised
reclamation
in the form of performance
000.000.000 lembar; jaminan pelaksanaan sejumlah Rp63,3 miliar (nilai
shares; billion (full amount) or
bonds 80,000,000,000
amounting to Rp63.3
empatkan dan disetor penuh
issued and fully paid
equivalent
to
US$4,644
(31 at
December 2014: Rp58.3
penuh)
atau
setara
dengan
AS$4.644
(31
Desember
985.962.000 lembar dengan
31,985,962,000 shares
(full amount)
equivalent
2014: Rp58,3
penuh) atau342,940
setara dengan
ai nominal Rp100 per saham
25 miliar (nilai342,940
342,940 billion
par value
of Rp100orper
share to US$4,686).
AS$4.686).26
bahan modal disetor, neto
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
o laba
27
1,387,009
1,310,883
1,199,987
Retained earnings
komprehensif lain
2i
(18,555) rencana
(40,707) pasca
(10,256) AdaroOther
comprehensive
loss
Adaro telah
menyampaikan
has submitted
its post-mining
activities plan
tambangnya
yang
telah
disetujui
DJMB
which
has
been
approved
by
DGoMC
ekuitas yang diatribusikan
Total equity attributable to
No.
279/30/DJB/2013
tertanggal
14
Februari
2013,
No.
279/30/DJB/2013
dated
14
February
2013
and
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners of the parent entity
dan Adaro telah menempatkan jaminan pasca
Adaro has placed a post-mining activities guarantee
ntingan non-pengendali
487,155
491,862tanggal
490,470 amounting
Non-controlling
tambang 29sebesar
AS$559
pada
to US$559 interests
on 30 January 2014, US$783
30
Januari
2014,
AS$783
pada
tanggal
on 30 January 2015 and US$1,118 on 25 January
ekuitas
3,353,043
3,259,472
3,177,635
Total equity
30 Januari 2015, dan AS$1.118 pada tanggal
2016, in the form of a time deposit in PT Bank
25
Januari
2016
dalam
bentuk
deposito
berjangka
di
Mandiri
(Persero)
Tbk
for the
AL LIABILITAS DAN
TOTAL LIABILITIES
ANDguarantee period until
UITAS
5,958,629
6,413,864
6,695,917 2027.
EQUITY
PT Bank Mandiri (Persero)
Tbk dengan
jangka waktu
penjaminan sampai dengan tahun 2027.
ajikan kembali (Catatan 3)
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
351
Lampiran 5/134CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY
2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
41. JAMINAN
REKLAMASI
(lanjutan) December
41.
RECLAMATION GUARANTEE (continued)
Notes
2015
2014*
2014*
BasedLIABILITIES
on the Decree
of EQUITY
Reclamation Guarantee year
S DAN EKUITASBerdasarkan Surat Persetujuan Jaminan Reklamasi
AND
tahun 2014, MIP diwajibkan untuk menyediakan
2014, MIP is required to provide a reclamation
S
LIABILITIES
jaminan reklamasi tahun 2014 sampai dengan 2018
guarantee during 2014
until 2018 with the total
dengan total sebesar Rp1,5 miliar (nilai penuh).
amounting to Rp1.5 billion (full amount). Up to
S JANGKA PENDEK
CURRENT LIABILITIES
Sampai dengan
tanggal196,419
31 Desember
2015, MIP326,987 31 December 2015,
had placed reclamation
ha
15
351,145
TradeMIP
payables
telah menempatkan
jaminan
the form of
a joint account at a stateden
28
35,185 reklamasi
30,067 dalam 39,983 guarantees in Dividends
payable
rekening bersama
pada bank
pemerintah
sejumlah 42,987 owned bank amounting
to Rp353 million (full amount)
g masih harus dibayar
18
28,380
24,867
Accrued expenses
Rp353 juta (nilai penuh) atau setara dengan AS$26
or equivalent
US$26 (31
December 2014: Rp38
mbalan kerja jangka
Short-termtoemployee
benefit
1,577
2,020 atau 1,849 million (full amount) or liabilities
(31 Desember 2014: Rp38
juta (nilai penuh)
equivalent to US$3).
k
34c AS$3).
13,069
47,744
37,468
Taxes payable
setara dengan
lti
16
43,372
44,786
117,022
Royalties payable
car atas pinjaman
Current maturity of long-term
Based on the Revised
Approval on Reclamation Plan
Berdasarkan
Revisi
Persetujuan
Rencana
anjang:
borrowings:
in
2014
and
Approval
Reklamasi
pada
tahun
2014
dan
Persetujuan
ng sewa pembiayaan
21
29,307
32,249
32,289
Finance lease payableson- the Mine Closure of the
Kutailoans
in 2012,
BEP Group is required
Rencana Penutupan
Tambang
pada tahun
2012 dari155,577 Regent of EastBank
ng bank
22
93,574
160,522
a reclamation
guarantee
during 2015 until
dari pihak ketiga Bupati Kutai
19 Timur, BEP Grup
- diwajibkan
15,541 untuk
- to provide
Loans
from a third
party
keuangan derivatifmenempatkan
20 jaminan reklamasi
8,147
61,864jangka
- 2019
Derivative
financial
instrumentsto Rp4.63 billion and
with the
total amounting
dengan
lain
5,443
3,790jumlah 19,517 mine closure guarantee
Other liabilities
during 2016 until 2041 with
waktu 2015 sampai dengan
2019 dengan
the
total
amounting
to
US$17,242 and Rp14.42
sebesar
Rp4,63
miliar
dan
jaminan
penutupan
litas jangka pendek
454,473
774,595
773,679
Total current liabilities
billion. In 2015, BEP Group placed reclamation
tambang dengan jangka waktu 2016 sampai dengan
S JANGKA PANJANG
NON-CURRENT
LIABILITIES
guarantees
in the
form of bank guarantees
2041 dengan jumlah sebesar AS$17.242 dan
dari pihak ketiga Rp14,42 millar.
19 Pada tahun
15,541
- telah
- amounting
Loans
from abillion
third party
to Rp4.63
or equivalent to US$335.
2015, BEP Grup
angka panjang setelah
menempatkan jaminan reklamasi dalam bentuk
i bagian yang akan
Long-term borrowings, net of
bank garansi sejumlah Rp4,63 miliar atau setara
mpo dalam satu tahun:
current maturities:
dengan
AS$335.
ng sewa pembiayaan
21
45,443
74,322
47,511
Finance lease payables ng bank
22
1,383,481
1,613,437
1,195,541
Bank loans es
789,870
Senior Notes
ajak tangguhan
582,305
575,888
633,685
tax
liabilities
42.
ASET DAN34e
LIABILITAS KEUANGAN
42.
FINANCIALDeferred
ASSETS
AND
LIABILITIES
Post-employment benefits
mbalan pasca kerja
23
51,344
51,012 Grup 37,641 As at 31 December liabilities
2015, the Group classified its
Pada tanggal
31 Desember
2015,
amasi dan penutupan
Provision
for mine
reclamation
cash
and cash
equivalents,
trade receivables, other
mengklasifikasikan kas dan setara kas, piutang
24
72,999
65,138
40,355
and closure
receivables, restricted time deposits, loan to a third
usaha, piutang lain-lain, deposito berjangka yang
other
current assets
and non-current assets
dibatasi penggunaannya,
pinjaman ke
pihak ketiga,
litas jangka panjang
2,151,113
2,379,797
2,744,603 party,
Total
non-current
liabilities
aset lancar lain-lain dan aset tidak lancar lain-lain
amounting to US$933,234 (31 December 2014:
ABILITAS
3,154,392 2014:
3,518,282 US$1,039,352)
TOTAL
LIABILITIES
as loans
and receivables.
sebesar AS$933.2342,605,586
(31 Desember
AS$1.039.352) sebagai pinjaman dan piutang.
EQUITY
an non-pengendali
attributable
to Group classified its
As at 31 Equity
December
2015, the
owners
of the parent
entity payable, accrued
trade
payables,
dividends
Share
capital
- authorised
expenses,
loans
from
a third party, other liabilities,
80,000,000,000 shares;
finance lease
payables
issued and fully and
paid long-term bank loans
amounting
to US$1,832,773
31,985,962,000
shares at (31 December 2014:
US$2,305,940)
as per
financial
par value of Rp100
share liabilities carried at
amortised
costpaid-in
and itscapital,
derivative
Additional
net financial instruments
earnings
amounting toRetained
US$8,147
(31 December 2014:
Other comprehensive
loss instrument - cash
US$61,864)
as derivative financial
flow Total
hedge.
equity attributable to
owners of the parent entity
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
29
embali (Catatan 3)
As restated (Note 3) *
352
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/135CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
January
43.
MANAJEMEN
RISIKO
KEUANGAN
43.
FINANCIAL RISK MANAGEMENT
Notes
2015
2014*
2014*
Berbagai aktivitas yang dilakukan membuat Grup
The Groups activities are exposed to a variety of
ILITAS DAN EKUITASterekspos terhadap berbagai risiko keuangan: risiko
LIABILITIES
AND EQUITY
financial
risks: market
risk (including the effects of
pasar
(termasuk
dampak
risiko
nilai
tukar
mata
uang
foreign
currency
exchange
rate risk, commodity price
ILITAS
LIABILITIES
asing, risiko tingkat harga komoditas, dan risiko
risk and interest rate risk), credit risk and liquidity
ILITAS JANGKA PENDEK
CURRENT
tingkat suku bunga), risiko kredit, dan risiko
risk. The
objectivesLIABILITIES
of the Groups risk management
g usaha
15
196,419 risiko
351,145
326,987 are to identify, measure,
Trade payables
likuiditas. Tujuan
dari manajemen
Grup adalah
monitor and manage basic
g dividen
28
35,185
30,067 dan39,983 risks in orderDividends
payable
untuk mengidentifikasi,
mengukur,
mengawasi,
to safeguard
the Group's long-term
n yang masih harus dibayar
Accrued expenses
mengelola 18
risiko dasar 28,380
dalam upaya24,867
melindungi42,987 business continuity
and to minimise potential
itas imbalan kerja jangka
Short-term employee benefit
kesinambungan bisnis dalam jangka panjang dan
adverse effects on the consolidated financial
ndek
1,577
2,020
1,849
liabilities
meminimalkan
tidak diharapkan
Group.
g pajak
34c dampak yang
13,069
47,744 pada37,468 performance of the
Taxes
payable
kinerja keuangan
konsolidasian
g royalti
16
43,372Grup. 44,786
117,022
Royalties payable
an lancar atas pinjaman
Current maturity of long-term
Grup menggunakan berbagai metode untuk
The Group uses various
methods to measure risk to
gka panjang:
borrowings:
mengukur 21
risiko yang 29,307
dihadapinya. 32,249
Metode ini32,289 which
is payables
exposed. - These methods include
Utang sewa pembiayaan
Financeitlease
meliputi analisis
untuk risiko
tingkat suku
in the
case of interest rate,
Utang bank
22 sensitivitas
93,574
160,522
155,577 sensitivity analysis
Bank loans
man dari pihak ketiga bunga, nilai
19 tukar dan risiko - harga 15,541
- foreign Loans
from and
a third
partyprice risks and aging
lainnya dan
exchange
other
umen keuangan derivatifanalisis umur
20 piutang untuk8,147
- analysis
Derivative
instruments
risiko kredit.61,864
forfinancial
credit risk.
g lain-lain
5,443
3,790
19,517
Other liabilities
(1)
Faktor risiko keuangan
risk factors
liabilitas jangka pendek
454,473
774,595
773,679 (1) Financial
Total current
liabilities
a.
Risiko pasar
a.NON-CURRENT
Market risk LIABILITIES
ILITAS JANGKA PANJANG
man dari pihak ketiga
19
15,541
Loans from a third party
man jangka panjang setelah (i)
Risiko nilai tukar mata uang asing
(i) Foreign exchange risk
urangi bagian yang akan
Long-term borrowings, net of
uh tempo dalam satu tahun:
current
maturities:
Pembiayaan dan sebagian besar
The
financing
and the majority of revenue
Utang sewa pembiayaan
21
74,322operasi47,511
Finance lease
pendapatan 45,443
dan pengeluaran
and payables
operating
expenditure of the
Utang bank
22
1,383,481
1,195,541
Bank loans
dari entitas
anak yang 1,613,437
beroperasi dari
operating
subsidiaries
of the Company
or Notes
789,870
Senior Notesin US Dollars, which
Perusahaan didenominasi
dalam- mata
are denominated
itas pajak tangguhan
34e
582,305
575,888
633,685
Deferred tax liabilities
uang Dolar AS, yang secara tidak
indirectly represents
Post-employment
benefits a natural hedge on
langsung
merupakan
lindung
nilai
alami
exposure
to
fluctuations in foreign
itas imbalan pasca kerja
23
51,344
51,012
37,641
liabilities
(natural hedging) terhadap eksposur
exchange
rates. However, the Group is
si reklamasi dan penutupan
Provision for
mine reclamation
fluktuasi nilai72,999
tukar mata 65,138
uang asing.40,355
exposed
foreign exchange risk arising
mbang
24
andtoclosure
Namun,
Grup
memiliki
eksposur
from Rupiah dividend payments to the
liabilitas jangka panjang
2,151,113
2,379,797
2,744,603
Total non-current
liabilities
terhadap risiko
mata uang
asing yang
shareholders
and
other
operation
timbul dari pembayaran dividen kepada
expenses. Management has set up a
AL LIABILITAS
3,518,282
TOTAL
LIABILITIES
pemegang2,605,586
saham dan3,154,392
biaya operasi
policy to
require companies within the
lainnya
dalam
mata
uang
Rupiah.
Group
to
manage
their foreign exchange
TAS
EQUITY
Manajemen telah membuat kebijakan
risk against their functional currency.
as yang diatribusikan
Equity attributable to
untuk mengelola risiko nilai tukar mata
pada pemilik entitas induk
owners of the parent entity
uang asing terhadap mata uang
al saham - modal dasar
Share capital - authorised
fungsional perusahaan dalam Grup.
000.000.000 lembar;
80,000,000,000 shares;
empatkan dan disetor penuh
issued
paid
Pada tanggal 31 Desember 2015 jika
As atand
31 fully
December
2015, if the Rupiah
985.962.000 lembar dengan
31,985,962,000
shares at
Rupiah melemah/menguat sebesar 10%
had weakened/strengthened
by 10%
ai nominal Rp100 per saham
25
342,940
342,940
342,940
par value of Rp100 per share
terhadap
Dolar
AS
dengan
semua
against
the
US
Dollar
with
all other
bahan modal disetor, neto
26
1,154,494
1,154,494
1,154,494
Additional paid-in capital, net
variabel konstan,
setelah pajak
variables
held
constant, the post-tax profit
o laba
27
1,387,009laba1,310,883
1,199,987
Retained
earnings
berjalan akan(40,707)
menjadi lebih(10,256)
the year would
komprehensif lain
2idalam tahun (18,555)
Other for
comprehensive
losshave been US$2,991
rendah AS$2.991 atau menjadi lebih
lower or US$3,784 higher (31 December
ekuitas yang diatribusikan
Total equity
tinggi AS$3.784 (31 Desember 2014:
2014:attributable
US$9,454 tolower or US$11,554
pada pemilik entitas induk
2,865,888
2,767,610
2,687,165
owners ofhigher),
the parent
entity
lebih rendah
AS$9.454
atau lebih
respectively,
mainly as a result of
tinggi AS$11.554), terutama diakibatkan
foreign exchange gains/losses on the
ntingan non-pengendali
29
487,155
491,862
490,470
Non-controlling interests
penjabaran
keuntungan/kerugian
translation of cash and cash equivalents,
translasi
kas
dan
setara
kas,
deposito
restricted
timeequity
deposit, trade receivables,
ekuitas
3,353,043
3,259,472
3,177,635
Total
berjangka
yang
dibatasi
prepaid taxes, trade payables, accrued
AL LIABILITAS DAN
TOTAL
LIABILITIEStaxes
AND
penggunaannya, piutang usaha, pajak
expenses,
payable,
postUITAS
5,958,629
6,695,917
EQUITY
dibayar dimuka,
utang6,413,864
usaha, beban
employment
benefits liabilities and
yang masih harus dibayar, utang pajak,
provision
reclamation and
ajikan kembali (Catatan 3)
As restatedfor
(Notemine
3) *
liabilitas imbalan pasca kerja, dan
closure.
provisi reklamasi The
danaccompanying
penutupan
atatan atas laporan keuangan konsolidasian terlampir merupakan
notes to the consolidated financial statements form an
tambang.
agian yang tidak terpisahkan dari laporan keuangan
konsolidasian
integral part of these consolidated financial statements.
secara keseluruhan.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
353
Lampiran 5/136CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY
2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
43.
MANAJEMEN
RISIKO
KEUANGANDecember
(lanjutan)
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
S DAN EKUITAS(1)
(1) LIABILITIES
Financial risk
factors
(continued)
AND
EQUITY
a.
a.
S JANGKA PENDEK
(ii)
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
S JANGKA PANJANG
dari pihak ketiga
angka panjang setelah
i bagian yang akan
mpo dalam satu tahun:
ng sewa pembiayaan
ng bank
es
ajak tangguhan
(iii)
ABILITAS
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
rehensif lain
an non-pengendali
tas
ABILITAS DAN
S
embali (Catatan 3)
354
LIABILITIES
Market risk (continued)
CURRENT LIABILITIES
(ii) Price Trade
risk payables
Dividends payable
The
Groups
financial assets and
Accrued
expenses
Short-term
employee
benefit
liabilities
are not
significantly exposed to
liabilities
market risks
related to the price volatility
Taxes payable
of commodity
prices traded on world coal
Royalties
payable the settlement of
markets because
Current maturity of long-term
financial
assets and liabilities is based on
borrowings:
prices
stipulated
Finance lease payables - in the coal sales and
purchase
agreements
which will be
Bank loans
Loans
from a third
party
determined
at the
time of delivery.
Derivative financial instruments
Other liabilities
As
at
31 December
Total current
liabilities2015, the Group has
derivative financial instruments to hedge
NON-CURRENT
against LIABILITIES
the fluctuation in fuel prices on its
Loans
from afuture
third party
expected
fuel consumption based
on its fixed price coal commitment. There
Long-term borrowings, net of
were
nomaturities:
financial assets or liabilities with
current
carrying
amounts
Finance lease
payables
- directly linked to market
commodity
or
commodity
Bank loans -prices
derivative
contracts.
Senior
Notes
Deferred tax liabilities
Post-employment benefits
liabilities
Provision for mine reclamation
and closure
(iii) Interest rate risk
Total non-current liabilities
The Groups interest rate risk arises from
TOTAL
LIABILITIES
long-term
borrowings denominated in US
Dollars. The interest rate risk from cash is
EQUITY
not significant and all other financial
instruments
are to
not interest bearing.
Equity attributable
issued at variable rates
owners ofBorrowing
the parent entity
Share
capital -the
authorised
exposes
Group to cash flow interest
80,000,000,000
shares; issued at fixed rates
rate risk. Borrowing
issued
and the
fullyGroup
paid to fair value interest
exposes
31,985,962,000
shares at
risk.
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
The Group analyses its interest rate
Total equity
attributable
to
exposure
on a dynamic
basis. Various
owners ofscenarios
the parentare
entity
simulated taking into
consideration
the refinancing renewal of
Non-controlling
interests
existing
positions
and
alternative
financing.
Based
on the above scenarios,
Total
equity
the Group manages its cash flow interest
TOTAL
LIABILITIES
AND
rate
risk by refinancing
the loan with a
EQUITY
lower interest rate.
As restated (Note 3) *
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Lampiran 5/137CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
STATEMENTS
NUARI 2014
1 JANUARYFINANCIAL
2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
43.
MANAJEMEN
RISIKO
KEUANGAN
(lanjutan) January
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
Faktor risiko keuangan (lanjutan)
(1) LIABILITIES
Financial risk
factors
(continued)
ILITAS DAN EKUITAS(1)
AND
EQUITY
ILITAS
a.
a.
454,473
773,679
Pada tanggal 31
Desember774,595
2015, total
maksimum
eksposur
dari
risiko
kredit
adalah
ILITAS JANGKA PANJANG
AS$933.124
(31
man dari pihak ketiga
19
15,541Desember - 2014:
man jangka panjang setelah AS$1.039.149). Risiko kredit terutama berasal
urangi bagian yang akan
dari kas di bank, deposito berjangka, piutang
uh tempo dalam satu tahun: usaha, piutang lain-lain, pinjaman ke pihak
Utang sewa pembiayaan
21 deposito 45,443
74,322dibatasi47,511
ketiga,
berjangka yang
Utang bank
22
1,383,481
1,613,437
1,195,541
penggunaannya, serta aset
lancar lainor Notes
- lain
789,870
dan34e
aset tidak lancar
lain-lain. 575,888
itas pajak tangguhan
582,305
633,685
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
Semua
deposito berjangka,
23 kas di bank,
51,344
51,012 dan37,641
deposito
berjangka
yang
dibatasi
24
72,999
penggunaannya
ditempatkan
di65,138
bank asing40,355
dan lokal yang 2,151,113
memiliki reputasi.
Selain 2,744,603
itu,
2,379,797
Grup juga hanya melakukan transaksi lindung
nilai dengan bank
asing dan
lokal yang
2,605,586
3,154,392
3,518,282
memiliki reputasi termasuk pemberi pinjaman
Grup.
ekuitas
AL LIABILITAS DAN
UITAS
CURRENT
(iii)
InterestLIABILITIES
rate risk (continued)
Trade payables
Dividends payable
AsAccrued
at 31 December
expenses 2015, if interest rates
on employee
long-termbenefit
borrowings had been ten
Short-term
basis points
higher/lower with all other
liabilities
variables
constant, the post-tax
Taxesheld
payable
Royalties
payable
profit
for the
year would have been
Current maturity
long-term
US$973of(31
December 2014: US$1,206)
borrowings:
lower/higher.
Finance lease payables Bank loans Loans from a third party
Derivative financial instruments
b.
Credit riskOther liabilities
Total
current
liabilities
As
at 31
December
2015, the total maximum
exposure
from
credit risk was US$933,124
NON-CURRENT LIABILITIES
(31
December
2014:
US$1,039,149). Credit
Loans
from a third
party
risk arises from cash in banks, time deposits,
Long-term
borrowings,other
net ofreceivables, loan to a
trade receivables,
maturities:
third current
party, restricted
time deposits, and other
Finance
leaseassets
payables
current
and -non-current assets.
Bank loans Senior Notes
Deferred tax liabilities
Post-employment benefits
All the cash liabilities
in banks, time deposits and
Provision
for minetime
reclamation
restricted
deposits are placed in
and closure
reputable foreign
and local banks. In addition,
thenon-current
Group also liabilities
transacts its hedging activities
Total
with reputable foreign and local banks
including
theLIABILITIES
Groups lenders.
TOTAL
EQUITY
Equity attributable to
As ofatthe
31parent
December
owners
entity 2015 and 2014, the
balances
outstanding
from trade receivables,
Share
capital
- authorised
other receivables
and loan to a third party
80,000,000,000
shares;
issued
and fully paid
were
as follows:
31,985,962,000 shares at
342,940
342,940
342,940
2015 par value of Rp100 per share
1,154,494
1,154,494Telah1,154,494
Additional
Belum jatuh
jatuh
Telah
jatuh paid-in capital, net
1,387,009
1,310,883
1,199,987
tempo dan
tempo
tetapi
tempo dan Retained earnings
(18,555)
(40,707)
(10,256)
Other comprehensive loss
tidak
mengalami
tidak mengalami
mengalami
ntingan non-pengendali
LIABILITIES
Market risk (continued)
29
487,155
491,862
Piutang usaha
182,733
Piutang lain-lain 3,353,043 2,384
3,259,472
Pinjaman ke pihak
ketiga
20,000
Total
5,958,629
6,413,864
205,117
490,470
12,961
3,177,635
-
6,695,917
12,961
penurunan nilai/
Total
attributable to
Past
due equity
and
owners
of the parent entity
impaired
Total
Non-controlling interests
26,528
-
222,222
2,384
Total equity
Trade receivables
Other receivables
TOTAL LIABILITIES
AND
20,000 Loan to a third party
EQUITY
26,528
244,606
As restated (Note 3) *
Total
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
355
Lampiran 5/138CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
43.
MANAJEMEN
RISIKO
KEUANGANDecember
(lanjutan)
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
Faktor risiko keuangan (lanjutan)
(1) LIABILITIES
Financial risk
factors
(continued)
S DAN EKUITAS(1)
AND
EQUITY
b.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
b.
Pada15
tanggal 31 Desember
dan 2014,326,987
196,419 2015
351,145
saldo28terutang dari35,185
piutang usaha,
piutang 39,983
30,067
lain-lain,
ke pihak ketiga
18 dan pinjaman
28,380
24,867adalah 42,987
sebagai berikut: (lanjutan)
1,577
2,020
1,849
34c
13,069
47,744
37,468
2014
16
43,372
117,022
Belum jatuh 44,786
Telah jatuh
21
22
19
20
Piutang usaha
Piutang lain-lain
tempo dan
tempo tetapi
tidak mengalami tidak mengalami
29,307 nilai/32,249
penurunan
penurunan 32,289
nilai/
93,574past due
160,522Past due
155,577
Neither
15,541
nor impaired
but not impaired -
8,147
5,443
61,864
3,790
256,065
454,473 1,606
774,595
19,517
29,495
773,679
257,671
29,495
S JANGKA PANJANG Total
dari pihak ketiga
19
15,541
angka panjang setelah Pada tanggal 31 Desember 2015 dan 2014,
i bagian yang akan
Grup telah mencadangkan secara penuh nilai
mpo dalam satu tahun:
yang telah 47,511
ng sewa pembiayaan piutang
21 usaha dan piutang
45,443 lain-lain
74,322
jatuh 22
tempo dan 1,383,481
mengalami penurunan
ng bank
1,613,437nilai.1,195,541
es
789,870
ajak tangguhan
34e
582,305
575,888
633,685
Seluruh saldo terutang dari piutang usaha
mbalan pasca kerja
23
51,012
dan piutang
lain-lain51,344
di atas terutama
berasal 37,641
amasi dan penutupan dari pelanggan/pihak ketiga/pihak berelasi
24
72,999
65,138
40,355
yang sudah ada lebih dari 12 bulan dan tidak
wanprestasi. 2,379,797
litas jangka panjang memiliki sejarah 2,151,113
2,744,603
ABILITAS
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
rehensif lain
2,605,586
3,154,392
3,518,282
Manajemen yakin akan kemampuannya untuk
terus mengendalikan dan mempertahankan
eksposur yang minimal terhadap risiko kredit
mengingat Grup memiliki kebijakan yang jelas
dalam pemilihan pelanggan, perjanjian yang
mengikat secara hukum untuk penjualan
batubara, jasa penambangan, dan jasa
lainnya
dilakukan,342,940
dan secara342,940
25 yang telah
342,940
historis
tingkat yang
rendah untuk
26 mempunyai
1,154,494
1,154,494
1,154,494
27 usaha yang
1,387,009
1,310,883
1,199,987
piutang
bermasalah.
2i
(18,555)
(40,707)
(10,256)
LIABILITIES
Credit risk (continued)
CURRENT LIABILITIES
As at 31 Trade
December
2015 and 2014, the
payables
balances
outstanding
from trade receivables,
Dividends
payable
other receivables
and loan to a third party
Accrued expenses
Short-term
employee
benefit
were as follows:
(continued)
liabilities
Taxes payable
Telah jatuh Royalties payable
Current
tempo
danmaturity of long-term
borrowings:
mengalami
Finance lease
penurunan
nilai/ payables Past due and Bank loans Loans from a third
party
impaired
Total
Derivative financial instruments
Other liabilities
26,528
312,088
7,000
8,606
Total
current liabilities
33,528
320,694
Total
NON-CURRENT
LIABILITIES
Loans from a third party
As at 31 December 2015 and 2014, the
Long-term borrowings, net of
Group had fully provided the allowance for
current maturities:
thelease
balance
of trade
receivables and other
Finance
payables
receivables
which - have been past due and
Bank loans
impaired. Senior Notes
Deferred tax liabilities
Post-employment
benefits balance from trade
The entire outstanding
liabilities
receivables and
other receivables are mostly
Provision
for mine
derived
fromreclamation
customers/third parties/related
and closure
parties which have existed for more than
12non-current
months and
do not have any default
Total
liabilities
history.
TOTAL LIABILITIES
Management is EQUITY
confident in its ability to
continue to control and maintain minimal
Equity attributable
exposure
to credit risk,tosince the Group has
owners
of the
parent
clear
policies
onentity
the selection of customers,
Share
- authorised
legallycapital
binding
agreements in place for coal
80,000,000,000 shares;
sales, mining services and other services
issued and fully paid
rendered, andshares
historically
low levels of bad
31,985,962,000
at
debts.
par value
of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,865,888
2,767,610
2,687,165
487,155
491,862
490,470
Non-controlling interests
tas
3,353,043
3,259,472
3,177,635
Total equity
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
an non-pengendali
29
embali (Catatan 3)
As restated (Note 3) *
356
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Trade receivables
Other receivables
Lampiran 5/139CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
43.
MANAJEMEN
RISIKO
KEUANGAN
(lanjutan) January
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
(1)
Faktor risiko keuangan (lanjutan)
(1)
Financial risk factors (continued)
ILITAS DAN EKUITAS
LIABILITIES AND EQUITY
ILITAS
b.
b.
AL LIABILITAS DAN
UITAS
CURRENT
The
GroupsLIABILITIES
general policies for coal sales
Trade payables
and rendering
Dividendsservices
payableto new and existing
customers
are
as
follows:
Accrued expenses
Short-term employee benefit
liabilities
Taxescustomers
payable (mostly blue chip
selecting
Royalties
payable
power
plant
companies) with strong
Current maturity
financialof long-term
conditions
and
good
borrowings:
reputations.
Finance lease payables acceptance
Bank loansof- new customers and sales
of from
coal a and
services being
Loans
third rendering
party
approved
by the authorised personnel
Derivative financial
instruments
Other to
liabilities
according
the Groups delegation of
authority policy.
Total current liabilities
requesting payments by letter of credit
for newLIABILITIES
customers.
NON-CURRENT
Loans from a third party
Long-term
of and 2014, one party
As at 31borrowings,
December net
2015
current
maturities:
had an
outstanding
balance of 15% and 17%
Finance lease payables from Bank
the loans
total - receivables and loans,
respectively.Senior Notes
Deferred tax liabilities
c.
Liquidity risk
Post-employment
benefits
liabilities
Provision
for mine
reclamation
Liquidity
risk is
defined as a risk that arises in
and closure
situations where
the cash inflow from shortterm
revenue isliabilities
not enough to cover the cash
Total
non-current
outflow of short-term expenditure. To manage
TOTALrisk,
LIABILITIES
its liquidity
the Group monitors its level of
cash and cash equivalents, and maintains
EQUITY
these at a level deemed adequate to finance
theEquity
Group's
operational
attributable to activities and to
owners
of thethe
parent
mitigate
effectentity
of fluctuations in cash flow.
Share
capital - authorised
The Group's
management also regularly
80,000,000,000
shares;
monitors projected
and actual cash flow,
issued and
fully paid
including
loan
maturity
profiles
and
31,985,962,000 shares at
continuously
assesses
par value
of Rp100 per
share the financial markets
for opportunities
to raise
Additional
paid-in capital,
netfunds. In addition, the
Group Retained
has a stand-by
loan facility which can
earnings
be withdrawn
uponloss
request to fund its
Other
comprehensive
operations when needed.
Total equity attributable to
owners of the parent entity
Non-controlling interests
3,353,043
3,259,472
3,177,635
Total equity
5,958,629
6,413,864
6,695,917
As restated (Note 3) *
The accompanying notes to the consolidated financial statements form an
integral part of these consolidated financial statements.
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
357
Lampiran 5/140CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
43.
MANAJEMEN
RISIKO
KEUANGANDecember
(lanjutan)
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
Faktor risiko keuangan (lanjutan)
(1) LIABILITIES
Financial risk
factors
(continued)
S DAN EKUITAS(1)
AND
EQUITY
c.
S JANGKA PENDEK
ha
den
g masih harus dibayar
mbalan kerja jangka
k
lti
car atas pinjaman
anjang:
ng sewa pembiayaan
ng bank
dari pihak ketiga
keuangan derivatif
lain
21
22
19
20
29,307
93,574
8,147
5,443
454,473
S JANGKA PANJANG
Liabilitas
dari pihak ketiga
19 keuangan/ 15,541
angka panjang setelah Financial liabilities
Utang usaha/Trade payables
i bagian yang akan
dividen/Dividends payable
mpo dalam satu tahun: Utang
Beban yang masih harus dibayar/
ng sewa pembiayaan
21
45,443
Accrued expenses
ng bank
22 keuangan derivatif/
1,383,481
Instrumen
es
Derivative financial instrumentsUtang34e
lain-lain/Other liabilities
ajak tangguhan
582,305
ABILITAS
CURRENT
LIABILITIES
The
table below
analyses the Groups financial
Trade payables
liabilitiesDividends
at the reporting
payable date into relevant
maturityAccrued
groupings
based on the remaining
expenses
period toemployee
the contractual
Short-term
benefit maturity date. The
amounts disclosed
in the table are the
liabilities
payable cash flows including
contractual Taxes
undiscounted
Royalties
estimated
interest payable
payments:
Current maturity of long-term
borrowings:
32,289
Finance lease
payables
2015
155,577
Bank
loans Lebih dari tiga
Lebih dari
satu
- dan
Loans
bulan
tahun from
dan a third party
Derivative
financial
kurang -dari satu
kurang
dari limainstruments
tahun/More than
tahun/More Other
than liabilities
19,517
32,249
160,522
15,541
61,864
3,790
196,419
35,185
74,32228,380 47,511
1,613,437
1,195,541
- 8,147 789,870
575,888 5,443 633,685
-
51,012
8,155
65,13833,964 40,355
2,379,797
2,744,603
315,693
2,605,586
3,154,392
Liabilitas keuangan/
Financial liabilities
342,940
Utang 25
usaha/Trade payables
Utang 26
dividen/Dividends
payable
1,154,494
Beban27
yang masih harus
dibayar/
1,387,009
Accrued
rehensif lain
2i expenses (18,555)
Pinjaman dari pihak ketiga/
tas yang diatribusikan Loans from a third party
keuangan derivatif/
pemilik entitas induk Instrumen
2,865,888
Derivative financial instruments
Utang lain-lain/Other liabilities
an non-pengendali Utang 29
487,155
sewa pembiayaan/
Finance lease payables
tas
3,353,043
Utang bank/Bank loans
5,958,629
2,767,61011,198
2,687,165
491,862 3,790 490,470
five years
NON-CURRENT LIABILITIES
Loans from a third party
80,057
1,675,270
Total
130,181
2,047,357
non-current
1,104,364 liabilities
497,119
8,147
5,443
18,456
24,867
15,541
61,864
3,790
equity763,560-
115,090
2,008,977
TOTAL 1,114,295
LIABILITIES AND763,560
EQUITY
2,611,341
equity attributable
to
owners
of
the
parent
entity
50,666
-
246,800
Total/Total
351,145
30,067
15,541
Total
486,686
Non-controlling
interests
79,068
Total
1,035,227
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
28,380
As restated (Note 3) *
196,419
35,185
TOTAL LIABILITIES
26,427
154,166
6,695,917
Total/Total
Long-term
borrowings,
net of
current maturities:
Finance
lease
payables
Bank loans Senior
Notes
- liabilities
Deferred tax
Post-employment benefits
626
17,830liabilities
Provision
for
mine
reclamation
24,060
47,842
and closure 497,119
105,495
1,038,692
9,595
3,259,47256,024
3,177,635
embali (Catatan 3)
358
tahun/More than
liabilities
2014
Lebih dari tiga
Lebih dari satu
EQUITY
bulan dan
tahun dan
kurang dari satu
kurang dari lima
Equity attributable to
tahun/More than
tahun/More than
theand
parent
entity
three monthsowners
and oneof
year
not
Lebih dari lima
Share
capital
not later than
later
than - authorised
tahun/More than
80,000,000,000
shares;
one year
five years
five years
342,940
351,145 342,940
1,154,49430,067
1,154,494
1,310,883
1,199,987
24,867 (10,256)
(40,707)
6,413,864
3,518,282
Total
37,641
2,151,113
ang diatribusikan
pemilik entitas induk
am - modal dasar
00.000 lembar;
kan dan disetor penuh
62.000 lembar dengan
minal Rp100 per saham
modal disetor, neto
ABILITAS DAN
S
Liquidity riskLIABILITIES
(continued)
c.
Lampiran 5/141CONSOLIDATED
Schedule
ORAN POSISI KEUANGAN
STATEMENTS OF
SOLIDASIAN
FINANCIAL POSITION
ATAS2014
LAPORAN
NOTES
THE CONSOLIDATED
ESEMBER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
NUARI 2014
1 JANUARY 2014
PADA
TANGGAL
DAN UNTUK TAHUN YANG BERAKHIR (Expressed in thousands
AS AT
AND
FOR THE YEARS ENDED
atakan dalam ribuan
Dolar
AS,
of US
Dollars,
PADA
TANGGAL
DECEMBER
2015 AND 2014
ali nilai nominal dan
data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and 31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
December
43.
MANAJEMEN
RISIKO
KEUANGAN
(lanjutan) January
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
Estimasi nilai wajar
(2) LIABILITIES
Fair value AND
estimation
ILITAS DAN EKUITAS(2)
EQUITY
ILITAS
AL LIABILITAS
TAS
as yang diatribusikan
pada pemilik entitas induk
al saham - modal dasar
000.000.000 lembar;
empatkan dan disetor penuh
985.962.000 lembar dengan
ai nominal Rp100 per saham
bahan modal disetor, neto
o laba
komprehensif lain
454,473
774,595
773,679
Harga dikutip (tidak disesuaikan) dalam
pasar aktif untuk aset atau liabilitas yang
19 (Tingkat 1);
15,541
identik
Input selain harga yang dikutip dari pasar
yang
1 yang dapat47,511
21 termasuk dalam
45,443Tingkat 74,322
diobservasi
untuk
aset atau
liabilitas, baik
22
1,383,481
1,613,437
1,195,541
secara langsung (misalnya
harga)
- atau
789,870
34e tidak langsung
582,305 (misalnya
575,888turunan
633,685
secara
dari harga) (Tingkat 2);
23
51,344
51,012
37,641
Input
atau liabilitas65,138
yang bukan40,355
24 untuk aset72,999
berdasarkan data pasar yang dapat
2,151,113 yang
2,379,797
2,744,603
diobservasi (informasi
tidak dapat
diobservasi) (Tingkat 3).
2,605,586
3,154,392
3,518,282
ekuitas
AL LIABILITAS DAN
UITAS
ntingan non-pengendali
LIABILITIES
The fair value
of financial assets and liabilities
must be estimated for recognition and
CURRENT LIABILITIES
measurement
for disclosure purposes.
Tradeorpayables
Dividends payable
Accrued expenses
Fair value
is the benefit
amount for which an asset
Short-term
employee
liabilities or a liability settled
could be exchanged
Taxes payable and willing parties in
between knowledgeable
Royalties
payable
an arm's length transaction.
Current maturity of long-term
borrowings:
Finance lease payables SFAS Bank
No. loans
68, Fair
value measurement,
requires
fair
value
Loans from disclosure
a third party of
Derivative
financial instruments
measurements
through the following fair value
Other
liabilities
measurement
hierarchy:
2,865,888
29
487,155
3,353,043
3,259,472
Utang sewa pembiayaan
Utang bank jangka panjang
5,958,629
6,413,864
3,177,635
106,571
1,773,959
6,695,917
Total equity
108,825
Finance lease payables
1,815,138
TOTAL LIABILITIES ANDLong-term bank loans
EQUITY
As restated (Note 3) *
Menciptakan nilai, mendorong pertumbuhan, membangun Indonesia | Adaro Energy laporan tahunan 2015
359
Lampiran 5/142CONSOLIDATED
Schedule
POSISI KEUANGAN
STATEMENTS OF
DASIAN
FINANCIAL POSITION
ATAS 2014
LAPORAN
NOTES
THE CONSOLIDATED
BER 2015,CATATAN
31 DESEMBER
DAN KEUANGAN AS AT 31 DECEMBER 2015, 31 DECEMBER
2014TO
AND
KONSOLIDASIAN
FINANCIAL
STATEMENTS
I 2014
1 JANUARY 2014
PADADolar
TANGGAL
AS AT
FOR THE YEARS ENDED
n dalam ribuan
AS, DAN UNTUK TAHUN YANG BERAKHIR
(Expressed in thousands
of AND
US Dollars,
TANGGAL
DECEMBER
2015 AND 2014
ai nominal PADA
dan data
saham) 31 DESEMBER 2015 DAN 2014
except for par value and31
share
data)
(Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
(Expressed in thousands of US Dollars, unless otherwise
stated)
31
31
1
Desember/ Desember/ Januari/
Catatan/
December
January
43.
MANAJEMEN
RISIKO
KEUANGANDecember
(lanjutan)
43.
FINANCIAL RISK MANAGEMENT (continued)
Notes
2015
2014*
2014*
(2)
Estimasi nilai wajar (lanjutan)
(2) Fair value estimation (continued)
S DAN EKUITAS
LIABILITIES AND EQUITY
tas
3,353,043
3,259,472
3,177,635
44.
OTORISASI
LAPORAN
KEUANGAN 44.
KONSOLIDASIAN
ABILITAS DAN
S
5,958,629
6,413,864
6,695,917
Laporan keuangan konsolidasian ini diotorisasi untuk
embali (Catatan 3)
diterbitkan sesuai dengan resolusi Direksi PT Adaro
Energy Tbk tanggal 29 Februari 2016.
360
Total equity
AUTHORISATION OF THE CONSOLIDATED
FINANCIAL
STATEMENTS
TOTAL LIABILITIES AND
EQUITY
These consolidated financial statements were
As restated (Note 3) *
authorised for issue in accordance with a resolution
of the Board of Directors of PT Adaro Energy Tbk on
The accompanying notes to the consolidated financial statements form an
29 February 2016.
integral part of these consolidated financial statements.
Adaro Energy Annual Report 2015 | creating value, driving growth, building indonesia
Positive Energy