Daftar Isi
Table of Contents
Halaman/
Page
Surat pernyataan direksi
Catatan/
Notes
kecuali
30 September/
September 30,
2016
31 Desember/
December 31,
2015
ASET
ASET LANCAR
Kas
Piutang usaha
Pihak ketiga
Biaya dibayar dimuka
Aset tidak lancar
diklasifikasikan sebagai
dimiliki untuk dijual
Aset lancar lainnya
Pihak ketiga
ASSETS
5.000.314
7.240.573
2e,2v,6,24
2f,7
27.050
16.669
923.899
36.881
400.000.000
1.797.137
518.305
Non-current asset
classified as held for sale
Other current assets
Third parties
406.841.170
8.719.658
2e,2v,2t,28a
111.569.030
122.440.128
NON-CURRENT ASSETS
Due from related parties
2h,10,28b
2r,27c
2i,11
110.190.406
127.144.546
1.033.429.604
96.936.954
127.648.257
2j,12
2k,13
2e,2v,2l
14
2t,28d
412.574.251
99.167.774
414.040.427
96.644.784
92.417.733
2.614.701
90.351.806
2.614.701
955.678.441
1.984.106.661
1.362.519.611
1.992.826.319
TOTAL ASSETS
2g,8
2e,2v,9
CURRENT ASSETS
Cash
Trade receivables
Third parties
Prepaid expenses
2d,2e,2v,5
Catatan/
Notes
kecuali
30 September/
September 30,
2016
31 Desember/
December 31,
2015
170.780.034
2e,2v,16
60.492.851
62.076.303
2e,2v,17
2e,2v,18
2r,27a
2.179.262
17.115.392
18.387.852
2.118.894
78.415.519
21.464.354
CURRENT LIABILITIES
Short-term loan
Trade payables
Third parties
Other payables
Third parties
Accrued expenses
Taxes payable
2e,2v,19
533.674.143
482.613.575
Current maturities of
long-term loans
631.849.500
817.468.679
2e,2t,2v,28c
75.335.102
75.335.102
2q,20
3.495.065
3.347.480
NON-CURRENT LIABILITIES
Due to related parties
Post-employment benefits
liabilities
2e,2v,19
90.262.928
304.797
169.093.095
78.987.379
Total Liabilitas
800.942.595
896.456.058
Total Liabilities
EKUITAS
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham - nominal
Rp625 per lembar saham
Modal dasar - 56.000.000.000
lembar saham
Modal ditempatkan dan disetor
penuh - 25.570.150.644
lembar saham
Tambahan modal disetor
Selisih kurs karena penjabaran
laporan keuangan
EQUITY
Equity Attributable to the
Owners of the Parent
Capital stock - Rp625 par
value per share
Authorized 56,000,000,000 shares
595.034
(490.772.109)
258.076
(144.877.776)
843.943.539
(282.366.523)
1.198.379.260
(102.008.999)
Equity attributable to
the owners of the parent
Non-controlling interests
Ekuitas - Neto
TOTAL LIABILITAS DAN EKUITAS
21
2n,2o,4,22
1.743.318.971
(409.198.357)
2s
2b,23
1.743.318.971
(409.198.357)
8.878.346
561.577.016
1.096.370.261
Equity - Net
1.362.519.611
1.992.826.319
Catatan/
Notes
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
PENDAPATAN
2p,24
2.172.429
9.176.241
BEBAN USAHA
2p,25
(3.530.653)
(3.740.113)
(1.358.224)
5.436.128
26.833.849
5.606.847
8.165
2v
2v,26
2m,10
(99.332.506)
(660.263.453)
188.899.043
(660.386)
(111.127.407)
(347.351)
(538.248.055)
(31.197.009)
(25.760.881)
LOSS BEFORE
INCOME TAX
BENEFIT (EXPENSE)
(390)
13.253.452
(3.670.570)
41.399.313
INCOME TAX
BENEFIT (EXPENSE)
Current
Deferred
13.253.062
37.728.743
(526.353.217)
11.967.862
(539.606.279)
2r,27b
Penghasilan (Rugi)
Komprehensif Lain - Neto
PENGHASILAN (RUGI)
KOMPREHENSIF NETO
2h,10
2s
RUGI SEBELUM
MANFAAT (BEBAN)
PAJAK PENGHASILAN
PENGHASILAN
KOMPREHENSIF LAIN
Pos yang tidak akan direklasifikasi
lebih lanjut ke laba rugi:
Pengukuran kembali laba
atas liabilitas imbalan
pascakerja
Pos yang akan direklasifikasi
lebih lanjut ke laba rugi:
Selisih kurs karena penjabaran
laporan keuangan
OPERATING EXPENSES
OTHER INCOME
(EXPENSES)
Share in net income of
an associate - net
Net gain on foreign exchange
Interest income
Net unrealized loss on
fair value changes
Interest and finance charges
Impairment of asset
Others - net
MANFAAT (BEBAN)
PAJAK PENGHASILAN
Kini
Tangguhan
REVENUES
(8.776.986)
(3.360.601)
OTHER COMPREHENSIVE
INCOME
Item that will not subsequently
be reclassified to profit or loss
Remeasurement gain on
post-employment
benefits liabilities
Item that will subsequently be
reclassified to profit or loss
Exchange difference due to
financial statements translation
(8.440.028)
(3.360.601)
Other Comprehensive
Income (Loss) - Net
8.607.261
NET COMPREHENSIVE
INCOME (LOSS)
2q,20
2s
80.955.254
(18.225)
1.106
336.958
(534.793.245)
Catatan/
Notes
LABA (RUGI) NETO YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
2b
Total
PENGHASILAN (RUGI)
KOMPREHENSIF NETO YANG
DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan nonpengendali
2b,23
Total
LABA (RUGI) PER 1.000
SAHAM DASAR/DILUSIAN
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
(345.894.333)
(180.458.884)
8.529.874
3.437.988
(526.353.217)
11.967.862
Total
(354.435.721)
(180.357.524)
5.169.609
3.437.652
NET COMPREHENSIVE
INCOME (LOSS) ATTRIBUTABLE
TO:
Owners of the parent
Non-controlling interests
(534.793.245)
8.607.261
Total
(13,53)
0,33
BASIC/DILUTED EARNINGS
(LOSS) PER 1,000 SHARES
2u,29
Catatan/
Notes
Saldo 1 Januari 2015
1.743.318.971
Modal
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital Stock
Tambahan
Modal Disetor/
Additional
Paid-in Capital
(409.198.357)
-
2s
2q,20
1.743.318.971
(409.198.357)
Selisih Kurs
Penjabaran
Laporan
Keuangan/
Exchange
Difference due to
Financial
Statements
Translation
Akumulasi
Pengukuran
Kembali
Liabilitas
Imbalan
Pascakerja
Keuangan/
Cumulative
Remeasurements
on PostEmployment
Benefits
Liabilities
11.437.477
(191.010)
(3.360.265)
8.077.212
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
Defisit/
Deficit
Neto/
Net
(101.827.546)
8.529.874
(191.010)
Kepentingan
Nonpengendali/
Non-controlling
Interests
(93.297.672)
1.243.539.535
8.529.874
(3.360.265)
1.248.709.144
(83.784.595)
3.437.988
(336)
(80.346.943)
Ekuitas - Neto/
Equity - Net
1.159.754.940
Balance as of
January 1, 2015
11.967.862
Other comprehensive
income for the period:
Exchange difference due to
financial statements
translation
Remeasurement gain on
post-employment
benefits liabilities
1.168.362.201
Balance as of
September 30, 2015
(3.360.601)
The accompanying notes to the interim consolidated financial statements are an integral part of these interim
consolidated financial statements.
Catatan/
Notes
Saldo 1 Januari 2016
1.743.318.971
Modal
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Capital Stock
Tambahan
Modal Disetor/
Additional
Paid-in Capital
(409.198.357)
-
2s
2q,20
1.743.318.971
(409.198.357)
Selisih Kurs
Penjabaran
Laporan
Keuangan/
Exchange
Difference due to
Financial
Statements
Translation
Akumulasi
Pengukuran
Kembali
Liabilitas
Imbalan
Pascakerja
Keuangan/
Cumulative
Remeasurements
on PostEmployment
Benefits
Liabilities
8.878.346
258.076
(144.877.776)
(345.894.333)
(8.878.346)
Defisit/
Deficit
Neto/
Net
336.958
595.034
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
(490.772.109)
1.198.379.260
(345.894.333)
(8.878.346)
336.958
843.943.539
Kepentingan
Nonpengendali/
Non-controlling
Interests
(102.008.999)
(180.458.884)
101.360
(282.366.523)
Ekuitas - Neto/
Equity - Net
1.096.370.261
(526.353.217)
Balance as of
January 1, 2016
Net loss for the period
336.958
Other comprehensive
income for the period:
Exchange difference due to
financial statements
translation
Remeasurement gain on
post-employment
benefits liabilities
561.577.016
Balance as of
September 30, 2016
(8.776.986)
The accompanying notes to the interim consolidated financial statements are an integral part of these interim
consolidated financial statements.
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari pelanggan
Penghasilan bunga
Pembayaran kepada pemasok,
karyawan dan lain-lain
Pembayaran beban bunga dan
keuangan
Pembayaran pajak - neto
Kas Neto Digunakan
untuk Aktivitas Operasi
ARUS KAS DARI
AKTIVITAS INVESTASI
Penurunan piutang pihak berelasi
Penerimaan atas pelepasan aset tetap
Pembayaran aset eksplorasi
dan evaluasi
Pembayaran properti pertambangan
dalam pengembangan
Pembelian aset tetap
Kas Neto Diperoleh dari
Aktivitas Investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Pembayaran pinjaman
PENGARUH KURS
TERHADAP KAS
PENURUNAN NETO KAS
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
3.069.278
8.165
8.368.800
1.106
(2.797.906)
(1.772.536)
(75.364)
(8.479.090)
(64.713)
(10.858.682)
(8.274.917)
(4.326.025)
10.871.098
9.939
5.354.519
85.911
(2.938.043)
(1.575.181)
(1.666.859)
(20.519)
(1.335.189)
-
6.255.616
2.530.060
(59.325)
(325.631)
(161.633)
18.224
(2.240.259)
(2.103.372)
7.240.573
6.276.401
5.000.314
4.173.029
1.
1.
UMUM
a. Pendirian Perusahaan dan Informasi Umum
GENERAL
a. Companys Establishment and General
Information
1.
1.
UMUM (Lanjutan)
GENERAL (Continued)
Lokasi/ Location
2015
100,00
83.561.653
81.878.252
100,00
100,00
358.400
57.234.744
99,99
99,99
536.872.150
540.004.727
Singapura /
Singapore
99,99
99,99
2.614.702
2.614.702
Jakarta, Indonesia
Perdagangan / Trading
99,90
99,90
974.866.830
1.627.486.005
Palu, Indonesia
Pertambangan Emas /
Gold Mining
96,97
96,97
24.551.612
23.748.329
Aceh, Indonesia
Pertambangan /
Mining
20,00
20,00
480.843
453.063
Aceh, Indonesia
Pertambangan /
Mining
80,00
80,00
480.843
453.063
Australia
99,99
99,99
132.896.742
193.458.612
Sulawesi, Indonesia
Pertambangan Emas /
Gold Mining
80,00
80,00
83.561.653
81.878.252
Jakarta, Indonesia
Investasi / Investment
75,00
75,00
963.294.202
1.162.157.511
Singapura /
Singapore
100,00
100,00
117.018.428
132.724.419
Sumatera,
Indonesia
Pertambangan Timah
dan Seng /
Lead and Zinc Mining
80,00
80,00
174.419.986
174.760.786
Jakarta, Indonesia
Pertambangan / Mining
18,00
18,00
4.243.133.000
4.150.790.000
Delaware, USA
100,00
Jepang / Japan
Pemasaran / Marketing
Singapura /
Singapore
a)
b)
Entitas
Anak
dalam
tahap
eksplorasi
pengembangan.
NNT memulai operasinya tahun 2000.
atau
a)
b)
1.
1.
UMUM (Lanjutan)
PT Bumi Resources Tbk (BUMI) adalah suatu
perusahaan yang didirikan secara sah berdasarkan
hukum yang berlaku di wilayah Republik Indonesia
dan yang merupakan entitas induk dari Kelompok
Usaha.
d. Dewan Komisaris, Direksi, Komite Audit dan
Karyawan
GENERAL (Continued)
PT Bumi Resources Tbk (BUMI) is an entity
established under the laws of the Republic of
Indonesia and is the parent company of the Group.
Saptari Hoedaja
Nalinkant Amratlal Rathod
Gories Mere
Suseno Kamadibrata
Fuad Helmy
Febriansyah Marzuki
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Board of Directors
President Director
Director
Independent Director
Gories Mere
Kanaka Puradiredja
Indra Safitri
Setiyono Miharjo
Chairman
Member
Member
Member
10
1.
1.
UMUM (Lanjutan)
e. Area Eksplorasi dan Eksploitasi/Pengembangan
Nama Lokasi/
Location
Sumatera Utara
Dairi
Gorontalo
Block-I Tombulilato
Block-II Molotabu
PT Gorontalo Minerals
Sulawesi Tengah
Block I - VI
1)
2)
Persentase
Kepemilikan
Atas Lokasi/
Percentage of
Ownership
in the Area of
Interest
%
Perolehan Izin
Eksplorasi/
Date of Concession
Tanggal
Jatuh Tempo/
End Date
7 November 2012/
November 7, 2012
7 November 2013/
November 7, 2013
1)
19 Juli 2012/
July 19, 2012
18 Juli 2013/
July 18, 2013
2)
7 September 2015/
September 7, 2015
31 Desember 2015/
December 31, 2015
2)
1)
2)
Jumlah Biaya
Eksplorasi yang
telah Dibukukan
sampai Akhir
Tanggal Periode
Pelaporan/
Total Exploration
Cost that has been
Recognized at
the End of
Reporting Period
100
412.574.251
100
75.261.618
100
23.906.156
GENERAL (Continued)
11
2.
2.
12
2.
2.
Investor
menilai
kembali
apakah
investor
mengendalikan investee jika fakta dan keadaan
mengindikasikan adanya perubahan terhadap satu
atau lebih dari tiga elemen pengendalian.
13
2.
2.
transactions
and
14
2.
2.
d. Kas
Kas terdiri dari saldo kas dan bank yang tidak
digunakan sebagai jaminan atau tidak dibatasi
penggunaannya.
d. Cash
Cash consists of cash on hand and in banks that is
not pledged as collateral or restricted in use.
15
2.
2.
Pengakuan Awal
Initial recognition
Pengukuran selanjutnya
Subsequent measurement
16
2.
2.
Investasi HTM
Aset
keuangan
nonderivatif
dengan
pembayaran tetap atau telah ditentukan dan
jatuh
temponya
telah
ditetapkan
diklasifikasikan sebagai HTM ketika Kelompok
Usaha mempunyai intensi positif dan
kemampuan untuk memiliki aset keuangan
hingga jatuh tempo. Setelah pengukuran awal,
investasi HTM diukur pada biaya perolehan
diamortisasi dengan menggunakan metode
suku bunga efektif dikurangi penurunan nilai.
Keuntungan atau kerugian diakui dalam laba
rugi pada saat investasi tersebut dihentikan
pengakuannya atau mengalami penurunan
nilai, serta melalui proses amortisasi.
HTM investments
17
2.
2.
biaya
18
2.
2.
Pengakuan Awal
Initial recognition
19
2.
2.
Pengukuran selanjutnya
Subsequent measurement
3. Instrumen Derivatif
Instrumen derivatif dicatat pada pengakuan awal
sebesar nilai wajar pada tanggal perjanjian
derivatif ditandatangani dan diukur kembali setiap
akhir periode laporan. Derivatif dicatat sebagai
aset keuangan saat nilai wajar positif dan liabilitas
keuangan saat nilai wajar negatif.
3. Derivative Instruments
Derivative instruments are initially recognized at
fair value as at the date a derivative contract is
entered into and are subsequently remeasured to
their fair value at each end of reporting period.
Derivatives are carried as financial assets when
the fair value is positive and as financial liabilities
when the fair value is negative.
20
2.
2.
21
2.
2.
f.
Diklasifikasikan
Sebagai
Prepaid Expenses
Prepaid expenses are amortized over the periods
benefited using the straight-line method. The noncurrent portion of prepaid expenses is classified
under Other Non-current Assets in the interim
consolidated statements of financial position.
h. Investment in an Associate
22
2.
2.
i.
Aset Tetap
Efektif tanggal 1 Januari 2016, Kelompok Usaha
menerapkan Amandemen PSAK No. 16, Aset tetap,
tentang Klarifikasi Metode yang Diterima untuk
Penyusutan dan Amortisasi, serta PSAK No. 16
(Penyesuaian 2015), Aset Tetap. Amandemen ini
memberikan:
(a) tambahan penjelasan tentang indikasi perkiraan
keusangan teknis atau komersial suatu aset.
(b) klarifikasi
bahwa
penggunaan
metode
penyusutan yang berdasarkan pada pendapatan
adalah tidak tepat.
(c) klarifikasi terkait model revaluasi, bahwa ketika
entitas menggunakan model revaluasi, jumlah
tercatat aset disajikan kembali pada jumlah
revaluasiannya.
Penerapan amandemen ini tidak berdampak
terhadap laporan keuangan konsolidasian interim
Kelompok Usaha.
i.
Fixed Assets
Effective January 1, 2016, the Group applied
Amendments to PSAK No. 16, Fixed Assets, on
Clarification of the Accepted Method for Depreciation
and Amortization, as well as PSAK No. 16
(Improvement
2015),
Fixed
Assets.
The
amendments provide:
(a) additional explanation of the approximate
indication of the technical or commercial
obsolescence of an asset.
(b) clarification that the use of the depreciation
method based on revenue is not appropriate.
(c) clarification of the revaluation model, that when
an entity uses the revaluation model, the carrying
amount of the asset is restated on revalued
amount.
The adoption of these amendments had no impact on
the Groups interim consolidated financial statements.
23
2.
2.
Tahun/Years
Bangunan
Jalan
Kendaraan
Peralatan pabrik
Peralatan kantor
Masa manfaat dan metode penyusutan aset ditelaah
dan disesuaikan, jika layak, pada setiap akhir periode
pelaporan.
10
10
4
3-8
3-8
Buildings
Roads
Vehicles
Plant equipment
Office equipment
The assets useful lives and method of depreciation
are reviewed and adjusted, if appropriate, at the end
of the reporting period.
24
2.
2.
j.
j.
Stripping Activities
25
2.
2.
26
2.
2.
l.
Exploration
and
evaluation
costs
(including
amortization of capitalized license costs) are charged
to profit or loss as incurred except in the following
circumstances, in which case the expenditure may be
capitalized in respect to mineral activities:
(i) the acquisition of a concession of licensed area
of interest at the exploration and evaluation stage
from a third party, which is measured at fair value
on acquisition; or
(ii) the existence of a commercially viable mineral
deposit has been established.
l.
27
2.
2.
n. Difference
in
Value
from
Restructuring
Transactions of Entities Under Common Control
28
2.
2.
Kelompok
Usaha
menelaah
pengaturan
pendapatannya melalui kriteria tertentu untuk
menentukan apakah bertindak sebagai prinsipal
atau agen. Kelompok Usaha berkesimpulan bahwa
Kelompok Usaha bertindak sebagai prinsipal dalam
semua pengaturan pendapatan.
Jasa
Service
Beban
Expenses
2.
2.
30
2.
2.
Pajak Penghasilan
Income Taxes
31
2.
2.
currency
other
than
(i)
(i)
2.
2.
30 September/
September 30,
2016
10.000 Rupiah Indonesia
1 Euro
1 Dolar Australia
100 Yen Jepang
t.
31 Desember/
December 31,
2015
0,77
1,12
0,76
1,29
0,72
1,09
0,73
1,15
t.
33
2.
2.
34
2.
2.
w. Informasi Segmen
w. Segment Information
35
2.
2.
36
2.
2.
3.
37
3.
3.
38
3.
3.
The costs of fixed assets are depreciated on the straightline basis for buildings and roads, and double declining
balance method for vehicles, plant and office equipment
over their estimated useful lives. Management properly
estimates the useful lives of these fixed assets to be
within 3 to 10 years. These are common life
expectancies applied in the industries where the Group
conducts its businesses. Changes in the expected level
of usage and technological development and the
remaining term of the Contract of Work (CoW) could
impact on the economic useful lives and the residual
values of these assets, and therefore future depreciation
charges could be revised. Further details are disclosed in
Notes 2i and 11.
39
3.
3.
Ada
berbagai
ketidakpastian
melekat
dalam
mengestimasi cadangan dan asumsi yang berlaku pada
saat estimasi tetapi dapat berubah secara signifikan
ketika informasi baru tersedia. Perubahan perkiraan
harga komoditas, nilai tukar, biaya produksi atau tingkat
pemulihan dapat mengubah status keekonomisan
atas cadangan dan mungkin pada akhirnya dapat
mengakibatkan
perubahan
terhadap
perkiraan
cadangan.
40
3.
3.
41
3.
3.
42
3.
3.
TRANSAKSI RESTRUKTURISASI
Pada tahun 2010, Perusahaan mengakuisisi kepemilikan
mayoritas di Calipso Investement Pte. Ltd., Lemington
Investments Pte. Ltd., International Minerals Company
LLC, PT Multi Capital, CPM dan Bumi Resources
Japan Company Limited (secara bersamaan disebut
sebagai Entitas Anak). Akuisisi ini memenuhi kriteria
sebagai transaksi restrukturisasi entitas sepengendali.
Berdasarkan PSAK No. 38, Perusahaan menerapkan
metode penyatuan kepemilikan dan selisih antara harga
penyerahan dan nilai buku asset/liabilitas neto Entitas
Anak sebesar USD436.854.911 dicatat sebagai Selisih
Nilai Transaksi Restrukturisasi Entitas Sepengendali
sebagai bagian dari tambahan modal disetor di ekuitas
(Catatan 21).
RESTRUCTURING TRANSACTIONS
In 2010, the Company acquired majority shareholdings in
Calipso Investment Pte. Ltd., Lemington Investments
Pte. Ltd., International Minerals Company LLC, PT Multi
Capital, CPM and Bumi Resources Japan Company
Limited (collectively referred to as the Subsidiaries).
The acquisition of shares represents restructuring
transactions of entities under common control. In
accordance with PSAK No. 38, the Company applied the
pooling of interest method, and the difference between
the transfer prices and the net book values of the net
assets/liabilities of the Subsidiaries of USD436,854,911
is presented as Difference in Value from Restructuring
Transactions of Entities Under Common Control as part
of additional paid-in capital in equity (Note 21).
43
4.
5.
Entitas Asal/
Original Entities
PT Multi Capital
Calipso Investments Pte. Ltd.
PT Citra Palu Minerals
International Minerals
Company LLC
Lemington Investments Pte. Ltd.
Bumi Resources Japan
Company Limited
Entitas Tujuan/
Destination Entity
Selisih/
Difference
PT Green Resources
PT Bumi Resources Tbk
PT Bumi Resources Tbk
53.583.615
71.085
800.000
81.910.320
(226.031.398)
(19.537.114)
28.326.705
(226.102.483)
(20.337.114)
3.232.653
71.085
(37.666.710)
(177.987.248)
(40.899.363)
(178.058.333)
7.000.000
Total
5.
Nilai Buku/
Book Value
64.758.438
KAS
5.
30 September/
September 30,
2016
Kas
50.523
7.215.677
(372.096.473)
215.677
(436.854.911)
CASH
31 Desember/
December 31,
2015
25.574
Cash on hand
Kas di bank
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk
PT Bank Mega Tbk
PT Bank Bukopin Tbk
PT Bank Muamalat Indonesia Tbk
PT Bank Mayapada
Internasional Tbk
15.739
11.854
5.202
1.052
2.469
14.876
8.424
5.589
465
248
594
Cash in banks
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk
PT Bank Mega Tbk
PT Bank Bukopin Tbk
PT Bank Muamalat Indonesia Tbk
PT Bank Mayapada
Internasional Tbk
Sub-total
36.316
30.196
Sub-total
4.824.485
7.940
3.610
845
87.321
8.180
3.655
2.107.662
689
US Dollar
PT Bank Mandiri (Persero) Tbk
PT Bank Mega Tbk
PT Bank Central Asia Tbk
Bank of Tokyo Mitsubishi
PT Bank Mayapada
Internasional Tbk
4.836.880
2.207.507
Sub-total
Dolar AS
PT Bank Mandiri (Persero) Tbk
PT Bank Mega Tbk
PT Bank Central Asia Tbk
Bank of Tokyo Mitsubishi
PT Bank Mayapada
Internasional Tbk
Sub-total
44
5.
5.
KAS (Lanjutan)
30 September/
September 30,
2016
Dolar Australia
Westpact Bank
31 Desember/
December 31,
2015
3.113
1.618
Australian Dollar
Westpact Bank
73.482
4.975.678
Japanese Yen
Bank of Tokyo Mitsubishi
4.949.791
7.214.999
Total
5.000.314
7.240.573
Total
Yen Jepang
Bank of Tokyo Mitsubishi
7.
PIUTANG USAHA
6.
TRADE RECEIVABLES
7.
30 September/
September 30,
2016
8.
CASH (Continued)
PREPAID EXPENSES
31 Desember/
December 31,
2015
Sewa
Lain-lain (masing-masing
dibawah USD10.000)
14.197
34.003
2.472
2.878
Rent
Others
(each below USD10,000)
Total
16.669
36.881
Total
8.
45
8.
8.
9.
On September 30, 2016, the Group recognized noncurrent asset classified as held for sale amounted to
USD400,000,000 (Note 38).
9.
30 September/
September 30,
2016
31 Desember/
December 31,
2015
Pihak ketiga
Uang muka kepada pemasok
Lain-lain
534.773
1.262.364
134.165
384.140
Third parties
Advances to suppliers
Others
Total
1.797.137
518.305
Total
30 September/
September 30,
2016
31 Desember/
December 31,
2015
1.033.429.604
965.923.506
26.833.849
67.506.098
Subtotal
1.060.263.453
1.033.429.604
Subtotal
Reclassified to non-current
asset classified as
held for sale (Note 8)
Impairment of asset
1.033.429.604
(400.000.000)
(660.263.453)
-
46
30 Juni/
June 30,
2016
(Enam bulan/
Six months )
Bagian atas laba pada
entitas asosiasi
Penyesuaian untuk biaya penyusutan
dari aset tertentu yang dapat
disusutkan berdasarkan
nilai wajarnya pada tanggal akuisisi
Neto
35.181.120
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
93.476.160
(8.347.271)
(12.520.906)
26.833.849
80.955.254
Share in profit
of an associate
Adjustments for depreciation of
certain assets based on fair
values at acquisition date
Net
47
30 Juni/
June 30,
2016
31 Desember/
December 31,
2015
1.498.818.000
2.744.315.000
(380.033.000)
(660.547.000)
1.067.942.000
3.082.848.000
(292.175.000)
(802.650.000)
Ekuitas
3.202.553.000
3.055.965.000
Equity
768.612.720
733.431.600
299.998.004
291.650.733
Subtotal
Penurunan nilai
Direklasifikasi pada aset
tidak lancar yang
diklasifikasikan sebagai
dimiliki untuk dijual
Summarized statements of
interim financial position
Current assets
Non-current assets
Current liabilities
Non-current liabilities
1.060.263.453
(660.263.453)
1.033.429.604
-
(400.000.000)
Subtotal
Impairment
Certain assets
based on fair values
at acquisition date - net of
adjustments for depreciation
1.033.429.604
Carrying Amounts
Nilai Tercatat
Penambahan/
Additions
Pengurangan/
Disposals
Penyesuaian/
Adjustments
Biaya
Perolehan
Pemilikan
Langsung
Bangunan
Jalan
Kendaraan
Peralatan pabrik
Peralatan kantor
Aset dalam
penyelesaian
121.498.398
3.192
9.939
Total
137.568.028
20.519
9.939
Saldo
30 September/
Balance as of
September 30,
2016
Selisih kurs/
Translation
Adjustments
Acquisition
Costs
11.286.966
1.708.692
527.158
90.721
2.456.093
17.327
1.485.679
727.270
17.421
216.397
415.673
(150)
2.862.290
12.772.645
2.435.962
544.579
307.118
2.889.093
121.491.501
Direct Ownership
Buildings
Roads
Vehicles
Plant equipment
Office equipment
Construction-inprogress
140.440.898
Total
48
Saldo
1 Januari/
Balance as of
January 1,
2016
Penambahan/
Additions
Pengurangan/
Disposals
Saldo
30 September/
Balance as of
September 30,
2016
Selisih kurs/
Translation
Adjustments
Penyesuaian/
Adjustments
Akumulasi
Penyusutan
Pemilikan
Langsung
Bangunan
Jalan
Kendaraan
Peralatan pabrik
Peralatan kantor
5.372.906
1.285.563
602.164
80.196
2.578.942
957.948
182.696
8.674
14.711
137.276
1.158.050
683.506
(71.683)
176.532
128.871
7.488.904
2.151.765
539.155
271.439
2.845.089
Total
9.919.771
1.301.305
2.075.276
13.296.352
Total
127.144.546
Carrying
Amounts
Nilai Tercatat
Accumulated
Depreciation
127.648.257
Saldo
1 Januari/
Balance as of
January 1,
2015
Penambahan/
Additions
Pengurangan/
Disposals
Biaya
Perolehan
Pemilikan
Langsung
Bangunan
Jalan
Kendaraan
Peralatan pabrik
Peralatan kantor
Aset dalam
penyelesaian
11.286.966
1.708.692
760.503
103.112
2.457.175
122.757.126
717.116
Total
139.073.574
717.116
Selisih kurs/
Translation
Adjustments
Penyesuaian/
Adjustments
Direct Ownership
Buildings
Roads
Vehicles
Plant equipment
Office equipment
Saldo
31 Desember/
Balance as of
December 31,
2015
Acquisition
Costs
(12.391)
(1.082)
11.286.966
1.708.692
527.158
90.721
2.456.093
(1.975.844)
121.498.398
Direct Ownership
Buildings
Roads
Vehicles
Plant equipment
Office equipment
Construction-inprogress
233.345
(1.989.317)
137.568.028
Total
233.345
-
Akumulasi
Penyusutan
Pemilikan
Langsung
Bangunan
Jalan
Kendaraan
Peralatan pabrik
Peralatan kantor
4.095.646
1.041.974
745.595
71.525
2.360.032
1.277.260
243.589
65.607
19.620
219.005
209.038
-
- `
-
(10.949)
(95)
5.372.906
1.285.563
602.164
80.196
2.578.942
Direct Ownership
Buildings
Roads
Vehicles
Plant equipment
Office equipment
Total
8.314.772
1.825.081
209.038
(11.044)
9.919.771
Total
127.648.257
Carrying
Amounts
Nilai Tercatat
Accumulated
Depreciation
130.758.802
49
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
9.939
9.939
85.911
24.307
Selling price
Carrying amount
61.604
Gain on Disposal
of Fixed Assets
Harga jual
Nilai tercatat
Keuntungan atas
Pelepasan Aset Tetap
121.491.501
April 2018
Construction-in-progress
that has not been
completed at the end of
reporting period
Plant equipment
50
Peralatan pabrik
25%
121.498.398
April 2018
Construction-in-progress
that has not been
completed at the end of
reporting period
Plant equipment
Properti
pertambangan
dalam
pengembangan
merupakan biaya perolehan dan pengembangan area
tambang Dairi, yang dimiliki oleh Kelompok Usaha.
Entitas Anak
Subsidiaries
PT Gorontalo Minerals
PT Citra Palu Minerals
73.521.822
23.122.962
1.739.796
783.194
75.261.618
23.906.156
PT Gorontalo Minerals
PT Citra Palu Minerals
Total
96.644.784
2.522.990
99.167.774
Total
Entitas Anak
Subsidiaries
PT Gorontalo Minerals
PT Citra Palu Minerals
38.881.463
12.782.014
34.640.359
10.340.948
73.521.822
23.122.962
PT Gorontalo Minerals
PT Citra Palu Minerals
Total
51.663.477
44.981.307
96.644.784
Total
51
Sub-total
Pihak berelasi
Aset keuangan AFS Konblo Bumi Inc.
Total
30 September/
September 30,
2016
Pihak ketiga
Proyek pengembangan usaha
Dividen dibayar dimuka
Proyek unit usaha
Kelebihan pembayaran pajak
Pajak Pertambahan Nilai
(Catatan 27e)
Jaminan
31 Desember/
December 31,
2015
43.350.000
35.777.461
7.267.654
5.579.172
43.350.000
35.777.461
7.267.654
849.185
443.446
2.659.858
447.648
Third parties
Business development project
Advance dividend
Business unit projects
Tax overpayment
Value-Added Tax
(Note 27e)
Security deposits
92.417.733
90.351.806
Sub-total
2.614.701
2.614.701
Related party
AFS financial asset Konblo Bumi Inc.
95.032.434
92.966.507
Total
Advance dividend
52
53
30 September/
September 30,
2016
Pihak Ketiga
Dolar AS
PT Mineral Asia Tunggal
PT Balwana Atyasa Utama
PT Kamalan Apsara Jambuda
PT Bapra Asukaya Utama
PT Banata Artatama Buana
PT Minast Internasional Indonesia
PT Bapra Jambunada Kedaton
PT Cudaka Apsara Buana
PT Kedaton Jambunada Utama
PT Treedis
PT Kresindo Perdana
PT Abipraya Abirama Nuansa
PT Indodrill Indonesia
PT Jamrud Angkasa Mandiri
PT Berca Hardaya Perkasa
PT Mastersystem Infotama
Aji Wijaya, Sunarto Yudo & Co.
PT ENV Indonesia
PT Intertek Utama Services
Lain-lain (masing-masing
dibawah USD200.000)
Sub-total
Euro
Holman Fenwick Willan LLP
Lain-lain (masing-masing
dibawah USD100.000)
Sub-total
Dolar Australia
SRK Consulting
Lain-lain (masing-masing
dibawah USD100.000)
Sub-total
Rupiah
PT Sumagud Sapta Sinar
PT Delta Mutiara Amarta
PT Provices Indonesia
PT Cakrawala Asia Perdana
31 Desember/
December 31,
2015
6.050.000
5.183.313
4.944.410
4.903.496
4.543.128
4.399.723
4.337.174
4.240.000
3.775.000
2.531.250
2.500.000
2.264.530
1.127.281
896.022
371.907
367.226
306.122
236.783
225.430
6.050.000
5.833.313
4.944.410
4.903.496
4.543.128
4.399.723
4.337.174
4.240.000
3.775.000
2.531.250
2.500.000
2.264.530
1.130.281
896.022
382.370
367.226
306.122
236.783
200.792
1.627.568
2.725.429
54.830.363
56.567.049
257.987
251.077
91.735
88.957
349.722
340.034
179.970
175.642
408.620
545.565
588.590
721.207
1.626.198
363.557
306.104
254.228
1.532.245
343.875
126.594
239.540
Third Parties
US Dollar
PT Mineral Asia Tunggal
PT Balwana Atyasa Utama
PT Kamalan Apsara Jambuda
PT Bapra Asukaya Utama
PT Banata Artatama Buana
PT Minast Internasional Indonesia
PT Bapra Jambunada Kedaton
PT Cudaka Apsara Buana
PT Kedaton Jambunada Utama
PT Treedis
PT Kresindo Perdana
PT Abipraya Abirama Nuansa
PT Indodrill Indonesia
PT Jamrud Angkasa Mandiri
PT Berca Hardaya Perkasa
PT Mastersystem Infotama
Aji Wijaya, Sunarto Yudo & Co.
PT ENV Indonesia
PT Intertek Utama Services
Others (each below
USD200,000)
Sub-total
Euro
Holman Fenwick Willan LLP
Others (each below
USD100,000)
Sub-total
Australian Dollar
SRK Consulting
Others (each below
USD100,000)
Sub-total
Rupiah
PT Sumagud Sapta Sinar
PT Delta Mutiara Amarta
PT Provices Indonesia
PT Cakrawala Asia Perdana
54
30 September/
September 30,
2016
31 Desember/
December 31,
2015
CV Sasta
PT Rekso Quality Utama
Lain-lain (masing-masing
dibawah USD100.000)
158.118
143.868
148.983
136.644
1.869.329
1.915.198
CV Sasta
PT Rekso Quality Utama
Others (each below
dibawah USD100,000)
Sub-total
4.721.402
4.443.079
Sub-total
2.774
4.934
Other currencies
Others (each below
USD100,000)
60.492.851
62.076.303
Total
30 September/
September 30,
2016
Lancar
Telah jatuh tempo
31 sampai dengan 60 hari
Telah jatuh tempo 61
sampai dengan 90 hari
Telah jatuh tempo lebih dari 90 hari
Total
Perusahaan tidak memberikan jaminan
pembayaran utang kepada pemasok.
31 Desember/
December 31,
2015
86.669
17.949.958
Current
65.031
17.970.371
44.834
60.296.317
8.867.394
17.288.580
60.492.851
62.076.303
Total
terhadap
30 September/
September 30,
2016
31 Desember/
December 31,
2015
Pihak Ketiga
Dolar AS
Normandy Asia Pty. Ltd.
Lain-lain (masing-masing
dibawah USD100.000)
315.297
315.297
192.834
179.351
Third Parties
US Dollar
Normandy Asia Pty. Ltd.
Others (each below
USD100,000)
Sub-total
508.131
494.648
Sub-total
1.671.131
1.624.246
Other currencies
Others (each below
USD100,000)
Total
2.179.262
2.118.894
Total
55
30 September/
September 30,
2016
31 Desember/
December 31,
2015
13.411.666
890.034
74.176.707
1.387.152
2.813.692
2.851.660
Total
17.115.392
78.415.519
Total
30 September/
September 30,
2016
Pihak ketiga
Dolar AS
Fasilitas Credit Suisse 2010
Fasilitas Credit Suisse 2012
Rupiah
Fasilitas Bank Muamalat
Fasilitas Bank Bukopin
Total
Dikurangi bagian jangka pendek
Bagian Jangka Panjang
31 Desember/
December 31,
2015
533.530.065
90.000.000
482.477.824
-
Third parties
US Dollar
Credit Suisse Facility 2010
Credit Suisse Facility 2012
249.953
157.053
275.591
164.957
Rupiah
Bank Muamalat Facility
Bank Bukopin Facility
623.937.071
482.918.372
Total
(533.674.143)
(482.613.575)
90.262.928
30 September/
September 30,
2016
304.797
31 Desember/
December 31,
2015
Rupiah
Fasilitas Bank Muamalat
Fasilitas Bank Bukopin
41.715
17.611
209.916
120.109
Rupiah
Bank Muamalat Facility
Bank Bukopin Facility
Total Pembayaran
59.325
330.025
Total Payments
56
dokumen
lain
yang
membuktikan
menimbulkan penjaminan atas aset MDB.
atau
57
58
/
/
/
/
/
/
Discount rate
Salary growth rate
Mortality rate
Normal retirement age
Disability rate
Resignation rate
59
30 September/
September 30,
2016
31 Desember/
December 31,
2015
3.495.065
-
3.347.480
-
3.495.065
3.347.480
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
Laba rugi:
Biaya jasa kini
Biaya bunga
Beban jasa lalu yang
belum menjadi hak
Beban jasa lalu yang
ditransfer masuk
Kerugian (keuntungan) bersih
aktuaria yang diakui
Pengukuran kembali
imbalan kerja lainnya
Neto
495.326
190.522
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
Profit or loss:
Current-service cost
Interest cost
Past service cost non vested
Past service cost due to
transfer in
Net actuarial loss (gain)
recognized
Remeasurement of other
long-term employee benefits
692.641
Net
540.620
154.559
(57.274)
58.191
(3.455)
(30.614)
655.234
(176.902)
(160.056)
Neto
(336.958)
Net
Remeasurements recognized in
other comprehensive income:
60
30 September/
September 30,
2016
Saldo awal
Beban imbalan pascakerja
Pengukuran kembali laba
atas liabilitas imbalan pascakerja
Manfaat yang dibayarkan
Efek selisih kurs
3.347.480
655.234
Saldo Akhir
3.495.065
benefits
31 Desember/
December 31,
2015
3.374.702
895.773
(336.958)
(376.898)
206.207
post-employment
(449.084)
(131.912)
(341.999)
Beginning balance
Post-employment benefits expense
Remeasurement gain on
post-employment benefits liabilities
Benefits paid
Effect of foreign exchange
3.347.480
Ending Balance
Pemegang Saham
Jumlah Saham
Ditempatkan dan
Disetor/
Number of Issued
and Paid Shares
22.270.147.400
1.924.432.600
1.375.570.644
Total
25.570.150.644
Persentase
Kepemilikan/
Percentage of
Ownership
(%)
87,09%
7,53%
Total
Shareholders
1.514.660.212
144.909.775
5,38%
83.748.984
100,00%
1.743.318.971
Total
Pemegang Saham
Jumlah Saham
Ditempatkan dan
Disetor/
Number of Issued
and Paid Shares
Persentase
Kepemilikan/
Percentage of
Ownership
(%)
Total
Shareholders
22.270.147.400
2.538.803.400
87,09%
9,93%
1.514.660.212
170.603.994
761.199.844
2,98%
58.054.765
Total
25.570.150.644
100,00%
1.743.318.971
Total
61
PT Sinartama Gunita
(Biro Administrasi Efek)
PT DMS Investama
Lain-lain (masing-masing
dibawah 5%)
6.526.052.382
2.298.773.425
25,52%
8,99%
PT Sinartama Gunita
(Securities Administration Agency)
PT DMS Investama
13.445.321.593
52,58%
Total
22.270.147.400
87,09%
Total
Susunan
pemegang
saham
Perusahaan
pada
tanggal 30 September 2016 dan 31 Desember 2015
adalah berdasarkan catatan Biro Administrasi Efek
Perusahaan dan konfirmasi dari pihak ketiga.
30 September/
September 30,
2016
Selisih nilai transaksi
restrukturisasi entitas
sepengendali (Catatan 4)
Pelaksanaan mandatory
convertible bond
Penerbitan 3,3 miliar saham
melalui penawaran umum
saham (Catatan 1b)
Pelaksanaan Waran Seri I
31 Desember/
December 31,
2015
(436.854.911)
(436.854.911)
37.272.756
37.272.756
3.658.536
14
3.658.536
14
Neto
Biaya penerbitan saham
sehubungan dengan penawaran
umum saham
(395.923.605)
(395.923.605)
(13.274.752)
(13.274.752)
Total
(409.198.357)
(409.198.357)
30 September/
September 30,
2016
31 Desember/
December 31,
2015
PT Multi Capital
Lain-lain
(279.657.868)
(2.708.655)
(99.734.581)
(2.274.418)
PT Multi Capital
Others
Total
(282.366.523)
(102.008.999)
Total
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
PT Multi Capital
Lain-lain
(179.923.287)
(434.237)
3.864.570
(426.918)
Total
(180.357.524)
3.437.652
24. PENDAPATAN
PT Multi Capital
Others
Total
24. REVENUES
63
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
2.113.182
583.339
60.927
188.764
1.994.259
657.289
226.458
444.495
584.441
417.612
Total
3.530.653
3.740.113
Total
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
99.256.955
111.064.215
75.551
63.192
Total
99.332.506
111.127.407
Total
27. PERPAJAKAN
27. TAXATION
a. Utang Pajak
a. Taxes Payable
30 September/
September 30,
2016
31 Desember/
December 31,
2015
11.885
21.861
4.308.965
209.950
13.707.514
8.281
23.513
11.502
21.861
4.554.957
225.978
13.707.514
8.281
704
Domestic entities
Income taxes:
Article 4(2)
Article 15
Article 21
Article 23
Article 26
Tax on Land and Buildings
Other taxes
Sub-total
18.291.969
18.530.797
Sub-total
64
30 September/
September 30,
2016
31 Desember/
December 31,
2015
(4.233)
2.780.457
Foreign entities
Value-Added Tax payable
Income tax:
Corporate income tax
95.883
2.933.557
Sub-total
18.387.852
21.464.354
Total
100.116
153.100
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
Pajak kini:
Perusahaan
Entitas Anak
(390)
(3.670.570)
Current tax:
Company
Subsidiaries
Sub-total
(390)
(3.670.570)
Sub-total
Pajak tangguhan:
Perusahaan
Entitas Anak
13.253.452
41.399.313
Deferred tax:
Company
Subsidiaries
Sub-total
13.253.452
41.399.313
Sub-total
13.253.062
37.728.743
65
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
Rugi sebelum manfaat (beban)
pajak penghasilan menurut
laporan laba rugi dan
penghasilan komprehensif
lain konsolidasian interim
Dikurangi rugi sebelum
manfaat (beban)
pajak penghasilan
Entitas Anak
Transaksi eliminasi
Laba (rugi) Perusahaan sebelum
beban pajak penghasilan
Beda tetap
Beda temporer
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
(539.606.280)
(25.760.878)
(749.893.592)
943.605.538
(67.637.840)
101.928.594
(345.894.334)
359.238.305
237.350
8.529.876
28.928.568
252.524
13.581.321
37.710.968
(140.543.748)
(131.288.049)
(126.962.427)
(93.577.081)
(6.009.829)
(18.762.054)
(93.398.522)
(22.373.343)
13.581.321
(126.962.427)
Total
c. Pajak Tangguhan
c. Deferred Tax
Dikreditkan
(Dibebankan)
ke Laba Rugi/
Credited
(Charged) to
Profit or Loss
Saldo
31 Desember/
Balance as of
December 31,
2015
Saldo
30 September/
Balance as of
September 30,
2016
3.866.885
(3.866.885)
37.083
4.762
(37.083)
(4.762)
The Company
Deferred tax assets
Accumulated fiscal loss
Post-employment benefits
liabilities
Depreciation of fixed assets
3.908.730
(3.908.730)
Entitas Anak
Aset pajak tangguhan
70.613.681
26.323.273
96.936.954
13.253.452
110.190.406
Subsidiaries
Deferred tax assets
Total
74.522.411
22.414.543
96.936.954
13.253.452
110.190.406
Total
d. Rekonsiliasi
antara
manfaat
(beban)
pajak
penghasilan berdasarkan tarif pajak yang berlaku
yang dihitung dari laba (rugi) sebelum beban pajak
penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian interim
adalah sebagai berikut:
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
Laba (rugi) Perusahaan sebelum
beban pajak penghasilan
Pajak penghasilan dengan tarif
pajak yang berlaku sebesar 25%
Pengaruh pajak dengan
tarif 25% atas:
Beda tetap
Beda temporer
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
(345.894.334)
8.529.876
(86.473.583)
2.132.469
Income tax at
prevailing tax rate 25%
7.232.142
63.131
Tax effects at
tax rate 25% on:
Permanent difference
Temporary difference
89.809.576
59.338
67
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
(3.395.331)
(9.427.742)
13.253.062
37.728.743
13.253.062
37.728.743
Dairi has also filed VAT refund for the fiscal years
2011 and 2010. The overpayment of VAT is recorded
as part of Other Non-Current Assets account in the
interim consolidated statements of financial position.
Pihak Berelasi/
Related parties
PT Bumi Resources Tbk
Sifat
Relasi/
Nature of
relationship
Entitas induk /
Parent company
Sifat transaksi/
Nature of transactions
Pinjaman modal kerja dan Perjanjian Technical and Project
Support/
Working capital loan and Technical and Project Support
Agreement.
68
Sifat
Relasi/
Nature of
relationship
Pihak Berelasi/
Related parties
Forerunner International Pte. Ltd.
Sifat transaksi/
Nature of transactions
Afiliasi/
Affiliate
Entitas Asosiasi/
Associate
Penyertaan saham/
Investment in shares of stock.
Afiliasi /
Affiliate
Penyertaan saham/
Investment in shares of stock.
total
aset
30 September/
September 30,
2016
31 Desember/
December 31,
2015
111.138.870
122.063.824
430.160
376.304
Total
111.569.030
122.440.128
Total
Persentase terhadap
Total Aset Konsolidasian
8,19%
6,14%
Percentage to Total
Consolidated Assets
69
30 September/
September 30,
2016
Metode ekuitas:
PT Newmont Nusa Tenggara
Persentase terhadap
Total Aset Konsolidasian
0,00%
31 Desember/
December 31,
2015
1.033.429.604
51,86%
Equity method:
PT Newmont Nusa Tenggara
Percentage to Total
Consolidated Assets
30 September/
September 30,
2016
31 Desember/
December 31,
2015
Pinjaman MDB
Pinjaman BRMS
Pinjaman CPM
Lain-lain
40.612.181
26.673.884
7.979.733
69.304
40.612.181
26.673.884
7.979.733
69.304
MDB Loan
BRMS Loan
CPM Loan
Others
Total
75.335.102
75.335.102
Total
Persentase terhadap
Total Liabilitas Konsolidasian
9,41%
8,40%
Percentage to Total
Consolidated Liabilities
70
Pada
tanggal
15
November
2010,
BUMI
telah mengalihkan piutangnya kepada MDB
sebesar Rp4.959.032.500.000 (setara dengan
USD547.655.701
pada
tanggal
perjanjian)
kepada Perusahaan setelah memenuhi beberapa
persyaratan seperti yang dijelaskan pada Conditional
Sale and Purchase of Receivable Agreement. Saldo
yang ditransfer termasuk piutang bunga sebesar
USD33.479.985.
Pinjaman Perusahaan
71
30 September/
September 30,
2016
Konblo Bumi Inc.
Persentase terhadap
Total Aset Konsolidasian
2.614.701
0,19%
31 Desember/
December 31,
2015
2.614.701
0,13%
72
30 September/
September 30,
2016
(Sembilan bulan/
Nine months )
Laba (rugi) neto untuk
diatribusikan kepada
pemilik entitas induk
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
(345.894.333)
8.529.874
Total Saham
Total rata-rata tertimbang
saham dasar/dilusian
Laba (rugi) per 1.000
saham Dasar/Dilusian
Number of shares
25.570.150.644
25.570.150.644
0,33
Basic/Diluted earnings
(loss) per 1,000 shares
(13,53)
a. Segmen Usaha
a. Business Segment
Information concerning
segments is as follows:
Segmen
Aktivitas / Activities
Investasi
Perusahaan induk
the
Groups
business
Segment
Investments
Holding Company
73
30 September 2016
(Sembilan bulan)
Perusahaan
Induk/
Holding
Company
Investasi/
Investments
Pendapatan Segmen
Bagian atas laba neto
entitas asosiasi
Pendapatan
26.833.849
-
Total
Beban usaha
26.833.849
(318.240)
Hasil Segmen
26.515.609
Eliminasi/
Eliminations
Konsolidasian/
Consolidated
2.172.429
26.833.849
2.172.429
(3.065.182)
2.172.429
(147.231)
29.006.278
(3.530.653)
(3.065.182)
2.025.198
25.475.625
Total
Operating expenses
Segment Result
5.606.847
8.165
(660.263.453)
(99.332.506)
188.899.043
(539.606.279)
13.253.062
Rugi Neto
(526.353.217)
Net Loss
INFORMASI LAINNYA
Penyusutan
Aset eksplorasi dan
evaluasi
30 September 2015
(Sembilan bulan)
583.339
717.966
1.301.305
2.522.990
2.522.990
OTHER INFORMATION
Depreciation
Exploration and
evaluation assets
Konsolidasian/
Consolidated
Perusahaan
Induk/
Holding
Company
Investasi/
Investments
Pendapatan Segmen
Bagian atas laba neto
entitas asosiasi
Pendapatan
80.955.254
-
Total
Beban usaha
80.955.254
(237.614)
Hasil Segmen
80.717.640
Penambangan
dan Jasa/
Mining and
Services
9.176.241
80.955.254
9.176.241
(3.202.392)
9.176.241
(300.107)
90.131.495
(3.740.113)
(3.202.392)
8.876.134
86.391.382
(18.225)
1.106
(111.127.407)
Eliminasi/
Eliminations
Total
Operating expenses
Segment Result
(660.386)
(347.351)
(25.760.881)
37.728.743
11.967.862
657.289
728.024
1.385.313
2.099.990
2.099.990
Net Income
OTHER INFORMATION
Depreciation
Exploration and
evaluation assets
74
30 September 2016/
September 30, 2016
Persentase/
Jumlah/
Percentage
(%)
Amount
Total aset
Indonesia
Asia
Aset yang tidak
dialokasikan
Eliminasi
Total
31 Desember 2015/
December 31, 2015
Persentase/
Jumlah/
Percentage
(%)
Amount
2.221.175.125
656.863.680
71,78
21,23
2.687.129.381
599.854.173
70,43
15,72
Total assets
Indonesia
Asia
216.458.395
6,99
528.105.283
13,85
Unallocated assets
3.094.497.200
(1.243.415.434)
100,00
1.362.519.611
3.815.088.837
(1.822.262.518)
1.992.826.319
100,00
Eliminations
Total
75
Entitas Anak/Subsidiaries
Dairi
CPM
GM
:
:
:
:
:
:
:
:
:
:
:
:
27.520 hektar
27.420 hektar/
561.050 hektar
85.180 hektar/
51.570 hektar
24.995 hektar/
27,520 hectares
27,420 hectares
561,050 hectares
85,180 hectares
51,570 hectares
24,995 hectares
76
77
78
79
c.
80
81
82
f. Strategic Cooperation Agreement with China NonFerrous Metal Industrys Foreign Engineering and
Construction Co. Ltd. (NFC) to develop PT Dairi
Prima Mineral (Dairi)
83
g. Peraturan
Kementerian
Keuangan
No.6/PMK.011/2014 tentang Penetapan Barang
Ekspor yang dikenakan Bea Keluar dan Tarif Bea
Keluar
g. Ministry
of
Finance
Regulation
No.
6/PMK.011/2014 on Export Goods Imposed Export
Duties and Tariffs
(i)
(i)
(ii)
(iii)
84
Berdasarkan
Perjanjian
Novasi
tertanggal
27 Agustus 2014, GM menovasikan, mengalihkan
dan
menyerahkan
kewajiban pembayarannya
berdasarkan Perjanjian Eksplorasi Lanjut dan
Analisa Teknis kepada Perusahaan, selanjutnya
Perusahaan
menovasikan,
mengalihkan
dan
menyerahkan kepada BUMI.
Berdasarkan
Perjanjian
Novasi
tertanggal
26 Agustus 2014, GM menovasikan, mengalihkan
dan
menyerahkan
kewajiban pembayarannya
berdasarkan Perjanjian Jasa Studi Kelayakan
Penambangan dan Pengembangan Infrastruktur
kepada Perusahaan, selanjutnya Perusahaan
menovasikan, mengalihkan dan menyerahkan
kepada BUMI (Catatan 13).
85
32. KONTINJENSI
32. CONTINGENCIES
86
87
88
89
AUD
JPY
Rp
Rp
JPY
Rp
4.096
5.696.279
472.035.368
19.691.799.336
21.872.157
5.750.683.173
Total Aset
Liabilitas
Utang usaha
Beban masih harus dibayar
Utang pajak
Pinjaman jangka panjang
EUR
AUD
Rp
Rp
JPY
Rp
Rp
312.252
774.461
61.368.783.196
11.568.661.932
(319.200)
220.747.453.188
5.290.263.988
Assets
Cash
3.113
73.482
36.316
1.514.987
282.151
442.428
2.352.477
Total Assets
349.722
588.590
4.721.402
890.034
(4.118)
16.983.186
407.006
Liabilities
Trade payables
Accrued expenses
Taxes payable
Long-term loans
Total Liabilitas
23.935.822
Total Liabilities
Liabilitas Neto
(21.583.345)
Net Liabilities
AUD
JPY
Rp
JPY
Rp
JPY
Rp
JPY
2.216
432.667.652
416.553.820
80.339.043
3.893.100.745
20.529.699
6.103.997.805
447.003
Total Aset
Liabilitas
Utang usaha
Beban masih harus dibayar
1.618
4.975.678
30.196
923.899
282.211
236.092
442.479
5.141
6.897.314
EUR
AUD
Rp
Rp
311.958
987.955
61.292.274.805
19.135.761.840
340.034
721.207
4.443.079
1.387.152
Assets
Cash
Accrued expenses
90
2.933.557
6.764.833
440.548
Long-term loans
Total Liabilitas
17.030.410
Total Liabilities
Liabilitas Neto
(10.133.096)
Net Liabilities
JPY
Rp
Rp
255.091.913
93.320.871.235
6.077.359.660
30 September 2016/
September 30, 2016
Nilai Tercatat/
Nilai Wajar/
Carrying
Amounts
Fair Values
Diukur pada nilai wajar
Aset keuangan AFS
Diukur pada biaya perolehan
yang diamortisasi
Kas
Pinjaman yang
diberikan dan piutang
Kas di bank
Piutang usaha
Piutang pihak berelasi
Aset keuangan tidak
lancar lainnya *)
Taxes payable
2.614.701
2.614.701
31 Desember 2015/
December 31, 2015
Nilai Tercatat/
Nilai Wajar/
Carrying
Amounts
Fair Values
2.614.701
2.614.701
50.523
50.523
25.574
25.574
4.949.791
27.050
111.569.030
4.949.791
27.050
111.569.030
7.214.999
923.899
122.440.128
7.214.999
923.899
122.440.128
36.220.907
36.220.907
36.225.109
36.225.109
Sub-total
152.817.301
152.817.301
166.829.709
166.829.709
Sub-total
155.432.002
155.432.002
169.444.410
169.444.410
91
30 September 2016/
September 30, 2016
Nilai Tercatat/
Nilai Wajar/
Carrying
Amounts
Fair Values
31 Desember 2015/
December 31, 2015
Nilai Tercatat/
Nilai Wajar/
Carrying
Amounts
Fair Values
60.492.851
2.179.262
60.492.851
2.179.262
170.780.034
62.076.303
2.118.894
198.790.911
62.076.303
2.118.894
17.115.392
623.937.071
75.335.102
17.115.392
624.050.204
75.335.102
78.415.519
482.918.372
75.335.102
78.415.519
562.204.433
75.335.102
Accrued expenses
Long-term loans **)
Due to related parties
779.059.678
779.172.811
871.644.224
978.941.162
*)
**)
*)
**)
Measured at
amortized cost
Loans and borrowings
Short-term loan
Trade payables
Other payables
variable-rate
financial
92
93
94
Risiko
Pengembangan
Proyek
Proyek
pengembangan suatu tambang umumnya membutuhkan
waktu dan belanja modal yang besar selama tahap
pengembangannya
sebelum
mencapai
tahapan
produksi. Proyek penambangan pada umumnya melalui
proses eksplorasi (identifikasi bijih), studi kelayakan
(metode penambangan, proses dan rekayasa desain,
manajemen proyek, perkiraan belanja modal dan
evaluasi investasi) dan tahapan konstruksi. Dalam setiap
tahapan ini, terdapat potensi risiko dan ketidakpastian
yang dapat mempengaruhi secara material terhadap
hasil yang diharapkan (project economics). Faktor-faktor
ini meliputi:
95
96
97
Compliance
with
Environmental
Laws
and
Regulations - The exploration, project development,
mining and processing activities of the Group are
regulated
under
central
government
and/or
province/local regulation where the activities are
conducted, in particular relating to the protection of the
environment, which includes, air and water quality,
safeguarding of protected flora and fauna, area
reclamation and hazardous waste management.
Compliance with these laws and regulations, although
necessary, imposes substantial efforts, costs and time.
Moreover, delay or failure of the Group to obtain permits
and approvals related to environmental issues may
adversely impact the commencement of operations and
development projects of the Group.
98
99
Risiko Pelaporan Keuangan Konsolidasian Interim Kelompok Usaha belum memiliki sistem pelaporan
keuangan yang terkonsolidasi sehingga laporan
keuangan masih disusun secara manual dan
menimbulkan kemungkinan adanya ketidakakuratan
dalam penyusunan laporan keuangan konsolidasian
interim. Dengan status sebagai perusahaan terbuka,
seluruh data yang disajikan kepada publik harus
merupakan data yang memiliki tingkat keakuratan dan
kredibilitas yang tinggi. Untuk menangani risiko ini,
Kelompok
Usaha
memiliki
kemampuan
untuk
memastikan bahwa seluruh data keuangan yang akan
dimasukan ke dalam laporan keuangan konsolidasian
interim telah melalui sebuah proses pemeriksaan secara
seksama dan teliti.
Risiko Likuiditas
Liquidity Risk
100
Nilai tercatat/
Carrying
amounts
Total/
Total
Sampai dengan
1 tahun/
Within 1 year
Lebih dari
1 tahun sampai
2 tahun/
After 1 year but
nor more than
2 years
Lebih dari
2 tahun/
More than
2 years
60.492.851
2.179.262
17.115.392
623.937.071
75.335.102
60.492.851
2.179.262
17.115.392
624.050.204
75.335.102
60.492.851
2.179.262
17.115.392
533.674.143
-
90.331.872
-
44.189
75.335.102
Short-term loans
Trade payables
Other payables
Accrued expenses
Long-term loans (1)
Due to related parties
Total
779.059.678
779.172.811
613.461.648
90.331.872
75.379.291
Total
Nilai tercatat/
Carrying
amounts
Total/
Total
Sampai dengan
1 tahun/
Within 1 year
Lebih dari
1 tahun sampai
2 tahun/
After 1 year but
nor more than
2 years
Lebih dari
2 tahun/
More than
2 years
170.780.034
62.076.303
2.118.894
78.415.519
482.918.372
75.335.102
198.790.911
62.076.303
2.118.894
78.415.519
562.204.433
75.335.102
198.790.911
62.076.303
2.118.894
78.415.519
504.927.039
-
57.107.359
-
170.035
75.335.102
Short-term loans
Trade payables
Other payables
Accrued expenses
Long-term loans (1)
Due to related parties
Total
871.644.224
978.941.162
846.328.666
57.107.359
75.505.137
Total
(1)
(1)
Risiko Kredit
Credit Risk
30 September/
September 30,
2016
Kas di bank
Piutang usaha
Piutang pihak berelasi
4.949.791
27.050
111.569.030
31 Desember/
December 31,
2015
7.214.999
923.899
122.440.128
Cash in banks
Trade receivable
Due from related parties
101
30 September/
September 30,
2016
31 Desember/
December 31,
2015
35.777.461
443.446
2.614.701
35.777.461
447.648
2.614.701
Advance dividend
Security deposits
AFS financial asset - Konblo
155.381.479
169.418.836
Total
30 September/
September 30,
2016
Kenaikan 1%
Penurunan 1%
(1.678.237)
1.678.237
31 Desember/
December 31,
2015
(1.669.437)
1.669.437
Increased by 1%
Decreased by 1%
102
30 September/
September 30,
2016
31 Desember/
December 31,
2015
Kenaikan
Rp meningkat 5%
EUR meningkat 5%
JPY meningkat 5%
AUD meningkat 5%
(253.401)
(17.486)
17.782
(29.274)
(297.919)
(17.002)
306.783
(35.979)
Increase
Rp increased by 5%
EUR increased by 5%
JPY increased by 5%
AUD increased by 5%
Total
(282.379)
(44.117)
Total
Penurunan
Rp menurun 5%
EUR menurun 5%
JPY meningkat 5%
AUD menurun 5%
253.401
17.486
(17.782)
29.274
297.919
17.002
(306.783)
35.979
Decrease
Rp decreased by 5%
EUR decreased by 5%
JPY decreased by 5%
AUD decreased by 5%
Total
282.379
44.117
Total
Pengelolaan Permodalan
Capital Management
103
30 September/
September 30,
2016
Total pinjaman dan
utang pihak berelasi
Dikurangi kas
699.272.173
31 Desember/
December 31,
2015
729.033.508
5.000.314
7.240.573
Less cash
Pinjaman - neto
694.271.859
721.792.935
Net debt
Ekuitas - Neto
561.577.016
1.096.370.261
Equity - Net
Gearing Ratio
123,63%
65,83%
Gearing Ratio
104
30 September/
September 30,
2015
(Sembilan bulan/
Nine months )
51.052.241
103.786.556
415.053
524.809
200.683
460.501