Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Catatan/
Notes
2012
1 Januari/
January
2011*
2011*
ASET
ASET LANCAR
Kas dan setara kas
Kas dan deposito berjangka
yang dibatasi penggunaannya bagian lancar
Piutang usaha
- Pihak ketiga
- Pihak berelasi
Persediaan
Pajak dibayar dimuka
Pajak yang bisa dipulihkan
kembali - bagian lancar
Piutang lain-lain - pihak ketiga
Pinjaman ke pihak ketiga
Pinjaman ke pihak berelasi
Instrumen keuangan derivatif
Uang muka dan biaya dibayar
dimuka - bagian lancar
Aset lancar lain-lain
ASSETS
500,368
558,872
607,271
140
282
7
7, 34
9
33a
474,013
64,487
142,906
471,116
226
52,420
25,574
275,426
32,045
71,463
33b
89,266
11,205
36,670
44,562
-
80,410
13,528
36,542
15,508
666
78,412
3,110
-
46,062
4,336
40,301
2,222
41,612
155
1,413,875
1,297,525
1,109,776
22
34
CURRENT ASSETS
Cash and cash equivalents
NON-CURRENT ASSETS
6
12
4e
801
393,647
-
801
395,783
65,708
88,157
122,491
33b
15,451
16,540
24
10
13
11
14
33e
42,808
570
1,927,467
1,769,016
1,022,173
8,340
9,951
47,911
1,254,972
1,432,299
1,005,506
5,544
13,881
5,278,381
4,361,436
3,360,343
TOTAL ASET
6,692,256
5,658,961
4,470,119
TOTAL ASSETS
2012
1 Januari/
January
2011*
2011*
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang dividen
Beban akrual
Utang pajak
Utang royalti
Bagian lancar atas pinjaman
jangka panjang:
- Utang sewa pembiayaan
- Utang bank
Instrumen keuangan derivatif
Utang lain-lain
LIABILITIES
15
28
17
33c
16
352,675
35,185
35,539
40,637
128,392
388,342
39,192
69,591
132,429
268,394
82,080
15,110
75,906
18
19
31,643
268,408
1,979
4,765
35,695
102,549
4,097
7,306
41,001
149,814
10,100
2,091
CURRENT LIABILITIES
Trade payables
Dividend payable
Accrued expenses
Taxes payable
Royalties payable
Current maturity of long-term
borrowings:
Finance lease payables Bank loans Derivative financial instruments
Other liabilities
899,223
779,201
644,496
NON-CURRENT LIABILITIES
18
19
20
58,819
1,298,082
788,530
467
39,551
1,139,480
787,292
1,385
24
33e
34
601,089
500
435,694
500
21
34,281
20,915
23
16,211
12,720
2,797,979
2,437,537
47,760
567,522
786,148
6,131
34,304
Accrued stripping costs
325,781
Deferred tax liabilities
500 Non-trade related party payables
Post employment benefit
15,814
obligations
Provision for mine reclamation
9,452
and closure
1,793,412
EKUITAS
Ekuitas yang diatribusikan
kepada pemilik entitas induk
Modal saham - modal dasar
80.000.000.000 lembar;
ditempatkan dan disetor penuh
31.985.962.000 lembar dengan
nilai nominal Rp 100
per saham
Tambahan modal disetor, neto
Saldo laba
Pendapatan komprehensif lainnya
EQUITY
342,940
1,154,494
1,066,661
(5,125)
342,940
1,154,494
942,000
(3,563)
342,940
1,154,494
542,557
(10,988)
Equity attributable to
owners of the parent
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp 100
per share
Additional paid-in-capital, net
Retained earnings
Other comprehensive income
2,558,970
2,435,871
2,029,003
436,084
6,352
3,208
Non-controlling interests
Total ekuitas
2,995,054
2,442,223
2,032,211
Total equity
6,692,256
5,658,961
4,470,119
25
26
27
2i
29
2012
2011*
Pendapatan usaha
30
3,722,489
3,987,405
31
(2,679,867)
(2,559,012)
1,042,622
1,428,393
Laba bruto
Beban usaha
Beban lain-lain, neto
32
35
Laba usaha
Biaya keuangan
Pendapatan keuangan
Bagian atas rugi neto entitas asosiasi
836,384
12
(173,067)
(33,171)
1,131,206
(118,347)
11,119
(15,432)
(119,758)
6,718
(15,555)
(122,660)
(128,595)
713,724
33d
(144,822)
(152,365)
1,002,611
(330,417)
(450,508)
383,307
552,103
(2,143)
(166)
1,324
(577)
(1,562)
381,745
Revenue
Cost of revenue
Gross profit
Operating expenses
Other expenses, net
Operating income
Finance costs
Finance income
Share in net loss of associates
7,397
559,500
2012
29
29
2011*
385,347
(2,040)
550,354
1,749
383,307
552,103
383,785
(2,040)
557,779
1,721
Total comprehensive
income for the year
attributable to:
Owners of the parent
Non-controlling interests
381,745
559,500
0.01205
0.01155
0.01721
0.01721
36
Catatan/
Notes
27
28
27
28
Modal
sahaml
Share
capital
Jumlah/
Total
342,940
1,154,494
25,583
516,974
(46)
444
(11,386)
550,354
(799)
(565)
12,148
-
(12,148)
(150,911)
-
342,940
1,154,494
37,731
904,269
(845)
(121)
385,347
(2,143)
(166)
5,504
-
342,940
1,154,494
43,235
1,023,426
(5,504)
(260,686)
-
(2,988)
Kepentingan
Nonpengendali/
Noncontrolling
interests
Jumlah
Ekuitas/
Total equity
Balance as at
1 January 2011
2,029,003
3,208
2,032,211
8,789
557,779
1,721
559,500
(150,911)
-
823
600
600
2,435,871
6,352
2,442,223
Balance as at
31 December 2011
747
383,785
(2,040)
381,745
(260,686)
-
(487)
432,524
(261,173)
432,524
(265)
(265)
(287)
(2,597)
(1,850)
2,558,970
436,084
(150,911)
823
2,995,054
Appropriation of retained
earnings
Dividend
Acquisition of a subsidiary
Purchase of non controlling
interest by the Group
Balance as at
31 December 2012
2011
3,709,818
(2,371,050)
(131,694)
7,173
(201,759)
(445,866)
(114,879)
(19,026)
432,717
3,791,489
(2,195,407)
(110,410)
6,210
(198,333)
(329,933)
(106,013)
(145,447)
712,156
(490,034)
5,723
(625,562)
5,699
(26,474)
(25,887)
(65,708)
(36,542)
(15,000)
1,345
(301,458)
(509,780)
(1,064,458)
(231)
495,000
(162,500)
(35,745)
870,000
(326,410)
-
(5,451)
(44,659)
(340)
140
(225,501)
(487)
600
353
(150,911)
-
(40,560)
(44,498)
24,665
304,475
(52,398)
558,872
(6,106)
500,368
2011
(47,827)
607,271
(572)
558,872
1.
UMUM
a.
Pendirian
lainnya
1.
Perusahaan
dan
informasi
GENERAL
a.
UMUM (lanjutan)
a.
Pendirian Perusahaan
lainnya (lanjutan)
1.
dan
informasi
GENERAL (continued)
a.
Perusahaan
mulai
beroperasi
secara
komersial pada bulan Juli 2005. Perusahaan
berdomisili di Jakarta dan berlokasi di Gedung
Menara Karya, Lantai 23, Jl. H.R. Rasuna
Said Blok X-5, Kav. 1-2, Jakarta Selatan.
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
:
:
:
Komisaris Independen
Presiden Direktur
Wakil Presiden Direktur
Direktur
:
:
:
Edwin Soeryadjaya
Theodore Permadi Rachmat
Ir. Subianto
Lim Soon Huat
Ir. Palgunadi Tatit Setyawan
Dr. Ir. Raden Pardede
:
:
:
President Commissioner
Vice President Commissioner
Commissioners
Independent Commissioners
Garibaldi Thohir
Christian Ariano Rachmat
Sandiaga Salahuddin Uno
David Tendian
Chia Ah Hoo
M. Syah Indra Aman
:
:
:
President Director
Vice President Director
Directors
:
:
:
Komisaris Independen
Presiden Direktur
Wakil Presiden Direktur
Direktur
:
:
:
Edwin Soeryadjaya
Theodore Permadi Rachmat
Ir. Subianto
Lim Soon Huat
Ir. Palgunadi Tatit Setyawan
Dr. Ir. Raden Pardede
:
:
:
President Commissioner
Vice President Commissioner
Commissioners
Independent Commissioners
Garibaldi Thohir
Christian Ariano Rachmat
Sandiaga Salahuddin Uno
*)
Andre Johannes Mamuaya
David Tendian
Chia Ah Hoo
M. Syah Indra Aman
:
:
:
President Director
Vice President Director
Directors
Ketua
Anggota
:
:
:
:
Chairman
Members
1.
UMUM (lanjutan)
a.
b.
1.
Pendirian Perusahaan
lainnya (lanjutan)
dan
GENERAL (continued)
informasi
a.
Struktur grup
b.
Kedudukan/
Domicile
Group structure
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
2012
2011
Perdagangan
dan jasa/
Trading and
service
Indonesia
2007
100%
100%
6,925,787
5,801,801
PT Saptaindra
Sejati (SIS)
Jasa
pertambangan/
Mining services
Indonesia
2002
100%
100%
617,869
566,742
Pertambangan/
Mining
Indonesia
1992
100%
100%
2,927,407
2,699,588
PT Dianlia
Setyamukti
(Dianlia)
Investasi/
Investment
Indonesia
1995
100%
100%
38,971
32,467
PT Jasapower
Indonesia
(JPI) a)
Jasa
pertambangan/
Mining services
Indonesia
100%
100%
260,745
129,308
PT Biscayne
Investments
(Biscayne) a)
Investasi/
Investment
Indonesia
100%
100%
97,202
97,967
PT Indonesia Bulk
Terminal (IBT)
Jasa pengelolaan
terminal/
Terminal
handling
services
Indonesia
1997
100%
100%
94,724
94,422
PT Adaro Persadaa) c)
Mandiri (APM)
Jasa/Service
Indonesia
2006
100%
100%
41,644
24,313
Rachpore
Investments
Pte Ltd
(Rachpore) a)
Investasi/
Investment
Singapura/
Singapore
100%
100%
7,175
7,175
Arindo Holdings
(Mauritius) Ltd
(Arindo
Holdings) a)
Investasi/
Investment
Mauritius
100%
100%
415,009
443,917
1.
UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
2012
2011
Investasi/
Investment
Mauritius
100%
100%
151,163
207,408
Coaltrade Services
International
Pte Ltd
(Coaltrade)
Perdagangan
batubara/
Coal trading
Singapura/
Singapore
2001
100%
100%
151,079
207,394
PT Viscaya
Investments
(Viscaya)
Investasi/
Investment
Indonesia
100%
100%
236,520
219,048
Rachmalta
Investment
Ltd (Rachmalta)
Investasi/
Investment
Malta
100%
100%
6,709
6,709
PT Sarana Daya
Mandiri (SDM)
Jasa/Service
Indonesia
2009
51%
51%
44,348
44,455
Coronado Holdings
Pte Ltd
(Coronado)
Investasi/
Investment
Singapura/
Singapore
86%
86%
1,429
3,781
Orchard Maritime
Logistics Pte
a)
Ltd (OML)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Singapura/
Singapore
2006
95%
95%
6,573
8,124
Orchard Maritime
Netherlands
B.V. (OMN)
Investasi/
Investment
Belanda/
Netherlands
95%
95%
336
320
PT Adaro Logistics
(AL) a) b)
Investasi/
Investment
Indonesia
100%
100%
224,946
157,783
PT Maritim Barito
Perkasa
(MBP)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
221,387
152,840
PT Harapan
Bahtera
Internusa
(HBI)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
6,193
2,265
PT Maritim
Indonesia
(Marindo)
Jasa/Service
Indonesia
72%
72%
653
660
PT Adaro Power
(Adaro Power) a)
Jasa/Service
Indonesia
100%
100%
166,503
137,585
PT Makmur
Sejahtera
Wisesa
(MSW)
Perdagangan
dan
pembangkitan
listrik/Trading
and power
plant service
Indonesia
100%
100%
152,615
125,341
PT Puradika
Bongkar Muat
Makmur Jasa
(PBMM)
Jasa/Service
Indonesia
100%
100%
UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
2012
2011
Jasa/Service
Indonesia
100%
100%
1,381
1,395
PT Indonesia Multi
Purpose
Terminal (IMPT)
Jasa pengelolaan
terminal/
Terminal
handling
services
Indonesia
85%
85%
2,646
2,529
PT Mustika Indah
Permai (MIP)
Pertambangan/
Mining
Indonesia
75%
75%
31,148
17,853
PT Bukit Enim
Energi (BEE)
Pertambangan/
Mining
Indonesia
61%
61%
101
108
PT Adaro Mining
Technologies
(AMT) a)
Jasa/Service
Indonesia
100%
100%
1,433
440
PT Adaro
Eksplorasi
Indonesia
(AEI)
Jasa/Service
Indonesia
2007
51%
51%
941
1,067
PT Bhakti Energi
Persada (BEP) d)
Investasi/
Investment
Indonesia
10%
10%
44,958
33,506
PT Persada Multi
Bara (PMB) d)
Pertambangan/
Mining
Indonesia
10%
10%
10,720
8,935
PT Khazana Bumi
Kaliman (KBK) d)
Pertambangan/
Mining
Indonesia
9%
9%
3,571
1,326
PT Bumi Kaliman
Sejahtera (BKS) d)
Pertambangan/
Mining
Indonesia
9%
9%
5,110
1,359
PT Telen Eco
Coal (TEC) d)
Pertambangan/
Mining
Indonesia
10%
10%
10,804
10,106
PT Bumi Murau
Coal (BMC) d)
Pertambangan/
Mining
Indonesia
10%
10%
3,326
2,954
PT Birawa Pandu
Selaras (BPS) d)
Pertambangan/
Mining
Indonesia
9%
9%
310
160
PT Tri Panuntun
Persada (TPP) d)
Pertambangan/
Mining
Indonesia
9%
9%
289
122
PT Wahau Tutung
Investindo
(WTI) d)
10%
10%
8,751
4,826
PT Bhakti Kutai
Transportindo
(BKT) d)
Transportasi/
Transportation
Indonesia
6%
6%
1,699
2,232
PT Bukit Bara
Alampersada
(BBA) a) d)
Investasi/
Investment
Indonesia
10%
10%
4,150
3,589
PT Bhakti Kumala
Sakti (BKI) d)
Jasa/Service
Indonesia
10%
10%
PT Wahau Sumber
Alam (WSA) d)
Jasa/Service
Indonesia
10%
10%
102
PT Sarana Rekreasi
Mandiri (SRM)
Jasa/Service
Indonesia
100%
10
a)
b)
c)
d)
UMUM (lanjutan)
c.
d.
Perjanjian
Kerjasama
Pertambangan Batubara
1.
Pengusahaan
GENERAL (continued)
c.
Adaro
melakukan
kegiatan
usahanya
berdasarkan
Perjanjian
Kerjasama
Pengusahaan
Pertambangan
Batubara
(PKP2B) antara Adaro dan PT Tambang
Batubara Bukit Asam (Persero) Tbk (PTBA),
dahulu
Perusahaan
Negara
Tambang
Batubara, tertanggal 16 November 1982.
Berdasarkan
Keputusan
Presiden
No. 75/1996 tertanggal 25 September 1996
dan perubahan PKP2B No. J2/Ji.DU/52/82
antara PTBA dan Adaro tertanggal 27 Juni
1997, semua hak dan kewajiban PTBA dalam
PKP2B dialihkan kepada Pemerintah Republik
Indonesia (Pemerintah) yang diwakili oleh
Menteri Pertambangan dan Energi, efektif
sejak 1 Juli 1997.
Perjanjian Kerjasama
Pada tanggal 25 Agustus 1990, IBT
mengadakan Perjanjian Dasar dengan
PT (Persero) Pelabuhan Indonesia III (dahulu
Perum Pelabuhan III) (Pelindo III) untuk
pembangunan,
pengembangan,
dan
pengoperasian Pelabuhan Umum Batubara di
Pulau Laut, Kalimantan Selatan. Pada tanggal
10 November 1994, IBT dan Pelindo III
mengubah
Perjanjian
Dasar
menjadi
Perjanjian Kerjasama. Berdasarkan Perjanjian
Kerjasama, IBT memulai periode operasi 30
tahunnya pada tanggal 21 Agustus 1997.
d.
Cooperation Agreement
On 25 August 1990, IBT entered into a Basic
Agreement with PT (Persero) Pelabuhan
Indonesia III (formerly Perum Pelabuhan III)
(Pelindo
III)
for
the
construction,
development and operation of a Public Coal
Port in Pulau Laut, South Kalimantan. On 10
November 1994, IBT and Pelindo III amended
the Basic Agreement to become a
Cooperation Agreement. Under the terms of
the Cooperation Agreement, IBT commenced
its 30-year operating period on 21 August
1997.
1.
UMUM (lanjutan)
d.
e.
1.
GENERAL (continued)
d.
e.
1.
UMUM (lanjutan)
e.
1.
GENERAL (continued)
e.
f.
No
Surat Keputusan/Decree
Tanggal/
Nomor/Number
Date
Oleh/By
Izin/Permit
Jenis/
Pemegang/
Type
Holder
Periode/
Period
(Tahun/
Years)
Lokasi/Location
No. 503/188/KEP/
PERTAMBEN/2010
29 April
2010
IUPOP
MIP
20
No. 256/KPTS/
TAMBEN/2011
9 Maret/
March
2011
IUPOP
BEE
20
No. 540.1/K.288/
HK/V/2011
10 Mei/
May 2011
IUPOP
BMC
20
No. 540.1/K.289/
HK/V/2011
10 Mei/
May 2011
IUPOP
PMB
20
No. 540.1/K.490/
HK/V/2010
21 Mei/
May 2010
IUPOP
TEC
28
No. 540.1/K.665/
HK/VIII/2012
IUPOP
KBK
20
No. 540.1/K.666/
HK/VIII/2012
IUPOP
BKS
20
No. 188.4.45/437/
HK/VIII/2009
IUPE
TPP
No. 188.4.45/439/
HK/VIII/2009
6
Agustus/
August
2012
6
Agustus/
August
2012
18
Agustus/
August
2009
18
Agustus/
August
2009
IUPE
BPS
IUPOP: Izin Usaha Pertambangan Operasi dan Produksi/Operation and Production Mining Business Permit
IUPE: Izin Usaha Pertambangan Eksplorasi/Exploration Mining Business Permit
2.
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
b.
Dasar penyusunan
konsolidasian
laporan
keuangan
b.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
PSAK
No.
33
revisi,
Aktivitas
Pengupasan
Lapisan
Tanah
dan
Pengelolaan Lingkungan Hidup pada
Pertambangan Umum hanya mengatur
akuntansi untuk pengeluaran terkait
dengan aktivitas pengupasan lapisan
tanah
dan
aktivitas
manajemen
lingkungan. Tidak terdapat perubahan
yang signifikan pada akuntansi untuk
biaya yang terkait dengan aktivitas
pengupasan tanah dan pengelolaan
lingkungan
hidup
sebagai
akibat
modifikasi pada PSAK No. 33.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Penerapan
PSAK
No.
64
tidak
mengakibatkan perubahan atas jumlah
biaya eksplorasi dan evaluasi aktual yang
dikapitaliasasi oleh Grup. Hal ini
dikarenakan ketentuan transisi dalam
PSAK No. 64 memperbolehkan entitas
untuk meneruskan kebijakan akuntansi
yang
sebelumnya
(sebagaimana
tercantum dalam Catatan 2n) dan Grup
telah memutuskan untuk meneruskan
kebijakan akuntansi tersebut. Grup juga
menetapkan
bahwa
tidak
terdapat
perubahan pada pengukuran setelah
pengakuan awal atas aset eksplorasi dan
evaluasi
dari
kebijakan
akuntansi
terdahulu atas persyaratan baru PSAK
No. 64.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Pengenalan
persyaratan
pengujian
penurunan nilai yang baru
tidak
menimbulkan beban penurunan nilai bagi
Grup.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
SFAS
No.
13
(Revised
2011),
Investment Property
SFAS No. 16 (Revised 2011), Fixed
Assets
SFAS
No.
18
(Revised
2010),
Accounting and Reporting by Retirement
Benefit Plans
SFAS No. 24 (Revised 2010), Employee
Benefits
SFAS No. 26 (Revised 2011), Borrowing
Costs
SFAS
No.
28
(Revised
2010),
Accounting for Loss Insurance
SFAS No. 30 (Revised 2011), Leases
SFAS
No.
34
(Revised
2010),
Construction Contracts
SFAS
No.
36
(Revised
2010),
Accounting for Life Insurance
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ISAK No. 18, Bantuan Pemerintah Tidak Ada Relasi Spesifik dengan
Aktivitas Operasi
ISAK No. 19, Aplikasi Pendekatan
Penyajian Kembali dalam PSAK No. 63:
Pelaporan Keuangan dalam Ekonomi
Hiperinflasi
ISAK No. 20, Pajak Penghasilan Perubahan dalam Status Pajak Entitas
atau Para Pemegang Saham
ISAK No. 22, Perjanjian Konsesi Jasa:
Pengungkapan
ISAK No. 23, Sewa Operasi - Insentif
ACCOUNTING
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Pencabutan
standar
akuntansi
dan
interpretasi berikut ini tidak menyebabkan
perubahan signifikan terhadap kebijakan
akuntansi Grup dan tidak berdampak material
terhadap jumlah yang dilaporkan dalam
laporan keuangan tahun berjalan atau tahun
sebelumnya:
2.
Prinsip-prinsip konsolidasi
i.
Entitas anak
i.1. Konsolidasi
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Principles of consolidation
i.
Subsidiaries
i.1. Consolidation
Subsidiaries
are
all
entities
(including special purpose entities),
over which the Group has the power
to govern the financial and operating
policies generally accompanying a
shareholding of more than half of the
voting rights. The existence and
effect of potential voting rights that
are
currently
exercisable
or
convertible are considered when
assessing whether the Group
controls another entity. The Group
also assesses the existence of
control where it does not have more
than 50% of the voting power but is
able to govern the financial and
operating policies by virtue of defacto control. De-facto control may
arise in circumstances where the
size of the Groups voting rights
relative to the size and dispersion of
holdings of other shareholders give
the Group the power to govern the
financial and operating policies, etc.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
i.2. Acquisition
Grup
mengakui
kepentingan
nonpengendali pada pihak yang
diakuisisi baik sebesar nilai wajar
atau sebesar bagian proporsional
kepentingan nonpengendali atas
aset neto teridentifikasi pihak yang
diakuisisi.
Kepentingan
nonpengendali disajikan di ekuitas
dalam laporan posisi keuangan
konsolidasian, terpisah dari ekuitas
pemilik entitas induk.
Acquisition-related
costs
expensed as incurred.
are
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ii.
ACCOUNTING
Subsidiaries (continued)
i.2. Acquisition (continued)
ii.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Akuisisi
Investasi pada entitas asosiasi pada
awalnya diakui sebesar biaya
perolehan. Biaya perolehan diukur
berdasarkan nilai wajar aset yang
diserahkan, instrumen ekuitas yang
diterbitkan atau liabilitas yang timbul
atau diambil alih pada tanggal
akuisisi, ditambah biaya yang
berhubungan
langsung
dengan
akuisisi. Goodwill pada entitas
asosiasi merupakan selisih lebih
yang terkait dengan biaya perolehan
investasi pada entitas asosiasi
dengan bagian Grup atas nilai wajar
neto aset teridentifikasi dari entitas
asosiasi dan dimasukkan dalam
jumlah tercatat investasi.
Acquisitions
Investments
in
associated
companies are initially recognised at
cost. The cost of an acquisition is
measured at the fair value of the
assets provided, equity instruments
issued or liabilities incurred or
assumed as at the date of exchange,
plus costs directly attributable to the
acquisition. Goodwill on associated
companies represents the excess of
the cost of acquisition of the
associate over the Groups share of
the fair value of the identifiable net
assets of the associate and is
included in the carrying amount of
the investment.
2.
Metode ekuitas
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Dividends
receivable
from
associates are recognised as
reduction in the carrying amount of
the investment.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
d.
Pelepasan
Investments
in
associated
companies are derecognised when
the Group loses significant influence
and any retained equity interest in
the entity is remeasured at its fair
value. The difference between the
carrying amount of the retained
interest at the date when significant
influence is lost and its fair value is
recognised in profit or loss.
d.
Disposals
ACCOUNTING
ii.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
1.03
1.61
0.82
1.04
1.32
1.28
ACCOUNTING
2011
1.10
1.54
0.77
1.01
1.29
1.29
2.
f.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Piutang usaha
f.
Trade receivables
2.
h.
Persediaan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
Inventories
Aset keuangan
h.1. Klasifikasi,
pengukuran
h.
pengakuan,
dan
Financial assets
h.1. Classifications,
measurement
recognition
and
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
dan
ACCOUNTING
and
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
dan
h.1. Classifications,
recognition
measurement (continued)
and
Interest
on
the
investments
calculated using the effective
interest method is recognised in
profit or loss as part of finance
income.
2.
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
h.
dan
ACCOUNTING
and
Loans
and
receivables
are
non-derivative financial assets with
fixed or determinable payments that
are not quoted in an active market.
They are included in current assets,
except for those with maturities greater
than 12 months after the end of the
reporting year. These are classified as
non-current assets. The Groups loans
and receivables comprise cash and
cash equivalents, trade receivables,
other receivables, loans to related
party and loans to third parties.
Pinjaman
dan
piutang
pada
awalnya diakui sebesar nilai wajar
termasuk biaya transaksi yang
dapat diatribusikan secara langsung
dan kemudian diukur sebesar biaya
perolehan diamortisasi dengan
menggunakan metode suku bunga
efektif.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
dan
ACCOUNTING
financial
and
assets
Interest
on
available-for-sale
securities calculated using the
effective
interest
method
is
recognised in profit or loss as part of
finance income. Dividends on
available-for-sale equity instruments
are recognised in profit or loss as
part of other gains/(losses), net
when the Groups right to receive
payment is established.
h.2. Derecognition
Financial assets are derecognised when
the rights to receive cash flows from the
investments have expired or have been
transferred
and
the
Group
has
transferred substantially all risks and
rewards of ownership.
antar
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
instrumen
ACCOUNTING
i.
Derivative financial
hedging activities
instruments
and
Nilai
penuh
derivatif
lindung
nilai
dikelompokkan sebagai aset tidak lancar atau
liabilitas jangka panjang apabila jatuh tempo
item yang dilindung nilai tersebut melebihi 12
bulan dan sebagai aset lancar atau liabilitas
jangka pendek apabila jatuh tempo item
lindung nilai tersebut kurang dari 12 bulan.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
and
Amounts
accumulated
in
other
comprehensive income within equity are
reclassified to profit or loss in the years
when the hedged item affects profit or
loss. The gain or loss relating to the
effective portion of the cash flow hedge is
recognised in profit or loss in the similar
line of the hedged items to which it is
usually charged. However, when the
forecast transaction that is being hedged
against results in the recognition of a
non-financial
asset
(for
example,
inventory or fixed assets), the gains and
losses previously deferred in equity are
transferred from equity and included in
the initial measurement of the cost of the
asset. The deferred amounts are
ultimately recognised in cost of revenue
in the case of inventory or in depreciation
in the case of fixed assets.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
and
j.
ACCOUNTING
j.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
at
amortised
cost
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
Tahun/Years
Bangunan
Infrastruktur
Peralatan operasional
Kapal
Peralatan proyek
Peralatan tambang
Kendaraan
Peralatan kantor
20
5 30
6 10
5 20
4
4
48
45
Buildings
Infrastructure
Operational equipment
Vessels
Project equipment
Mining equipment
Vehicles
Office equipment
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
10 20
3 10
10
10 30
10 30
17 20
20
Buildings
Machinery, operational
equipment and vehicles
Office equipment
Crushing and handling facilities
Roads and bridges
Stockpile facilities
Dock facilities
and
and
each
any
loss,
2.
Goodwill
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Goodwill
Goodwill represents the excess of the
acquisition cost over the fair value of the
Groups share of the identifiable net assets
acquired.
m.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
Biaya
eksplorasi
dan
evaluasi
yang
berhubungan dengan suatu area of interest
dibebankan pada saat terjadinya kecuali biaya
tersebut dikapitalisasi dan ditangguhkan,
berdasarkan area of interest, apabila
memenuhi salah satu dari ketentuan berikut
ini:
(i)
(i)
2.
o.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
Exploration
(continued)
and
ACCOUNTING
evaluation
assets
Properti pertambangan
o.
Mining properties
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Tambang
dalam
pengembangan
direklasifikasi ke tambang yang berproduksi
pada akun properti pertambangan pada akhir
tahap komisioning, ketika tambang tersebut
dapat beroperasi sesuai dengan maksud
manajemen.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Stripping costs
2.
r.
Utang usaha
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Trade payables
Sewa
r.
Leases
Provisi
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
Provisions
Pemulihan,
rehabilitasi, dan
biaya
lingkungan yang berkaitan dengan
pemulihan atas area yang terganggu
selama tahap produksi dibebankan pada
beban pokok pendapatan pada saat
kewajiban dari pemulihan tersebut timbul
selama penambangan. Kewajiban ini
diakui sebagai liabilitas pada saat
timbulnya
kewajiban
hukum
atau
konstruktif yang berasal dari aktivitas
yang
telah
dilaksanakan,
dengan
pengukuran pada saat dan setelah
pengakuan sebesar nilai kini dari
perkiraan pengeluaran yang diperlukan
untuk menyelesaikan kewajiban dengan
menggunakan tingkat diskonto sebelum
pajak, yang mencerminkan penilaian
pasar kini atas nilai waktu uang dan risiko
yang terkait dengan kewajiban tersebut.
Perubahan pada pengukuran kewajiban
yang timbul selama tahap produksi juga
dibebankan ke beban pokok pendapatan,
sementara peningkatan kewajiban yang
sehubungan dengan berlalunya waktu
diakui sebagai biaya keuangan.
Restoration,
rehabilitation
and
environmental expenditure to be incurred
related to remediation of disturbed areas
during the production phase are charged
to cost of revenue when the obligation
arising from the disturbance occurs as
extraction progresses. These obligations
are recognised as liabilities when a legal
or constructive obligation has arisen from
activities which have already been
performed,
with
the
initial
and
subsequent
measurement
of
the
obligation at the present value of the
expenditure expected to be required to
settle the obligation using a pre-tax rate,
that reflects current market assessments
of the time value of money and the risks
specific to the obligation. Changes in the
measurement of a liability which arises
during production are also charged to
cost of revenue, while the increase in the
provision due to the passage of time is
recognised as finance cost.
Provisi (lanjutan)
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
Provisions (continued)
can
be
reliably
Provisi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
t.
ACCOUNTING
Provisions (continued)
(ii) Other provision (continued)
Pinjaman
t.
Borrowings
2.
v.
Biaya pinjaman
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Borrowing costs
v.
Employee benefits
(i)
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
ACCOUNTING
The
liability
recognised
in
the
consolidated statement of financial
position in relation to the defined benefit
pension plans is the present value of the
defined benefit obligation at the end of
the reporting year less the fair value of
plan assets, together with adjustments for
unrecognised actuarial gains or losses
and past service costs. The defined
benefit obligation is calculated annually
by independent actuaries using the
projected unit credit method. The present
value of the defined benefit obligation is
determined by discounting the estimated
future cash outflows using the interest
rates of high quality corporate bonds that
are denominated in the currency in which
the benefits will be paid, and that have
terms of maturity approximating the terms
of the related pension obligations. In
countries where there is no deep market
for such bonds, the market rates on
government bonds are used.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
ACCOUNTING
Modal saham
w.
Share capital
2.
y.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
x.
Pembagian dividen
y.
restrukturisasi
Dividend distribution
Dividend distributions to the Companys
shareholders are recognised as liabilities in
the consolidated financial statements in the
year in which the dividends are declared by
the Company.
ACCOUNTING
z.
2.
aa.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Saldo
akun
selisih
nilai
transaksi
restrukturisasi entitas sepengendali dapat
berubah pada saat:
(i)
(i)
aa.
2.
Pengakuan
(lanjutan)
i.
pendapatan
dan
beban
Penjualan batubara
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
aa.
Revenue
and
(continued)
i.
expenses
ACCOUNTING
recognition
Sales of coal
2.
Pengakuan
(lanjutan)
ii.
pendapatan
dan
beban
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
aa.
Revenue
and
(continued)
ii.
expenses
ACCOUNTING
recognition
2.
Pengakuan
(lanjutan)
pendapatan
dan
beban
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
aa.
bb.
Revenue
and
(continued)
expenses
ACCOUNTING
recognition
bb.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
bb.
income
Current
and
(continued)
deferred
tax
2.
2.
Laporan segmen
SUMMARY OF SIGNIFICANT
POLICIES (continued)
cc.
Segment reporting
Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision-maker. The
chief operating decision-maker who is
responsible for allocating resources and
assessing performance of the operating
segments and making strategic decision, has
been identified as the Board of Director.
3.
ACCOUNTING
3.
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
ESTIMATES
AND
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
ESTIMATES
AND
Provision
for
decommissioning
abandonment of mining related assets
and
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
Estimasi cadangan
decommissioning
mining related
AND
and
assets
Provision
for
abandonment of
(continued)
ESTIMATES
Reserve estimates
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
ESTIMATES
AND
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
KOMBINASI BISNIS
a. Akuisisi
Terminal
PT
Indonesia
Multi
AND
ESTIMATES
Purpose
BUSINESS COMBINATIONS
a.
247
1,261
Aset takberwujud
1,508
Intangible assets
Details of assets and liabilities arising from
purchase of assets are as follows:
788
34
79
(103)
(2,282)
Liabilitas neto
Kepemilikan yang diperoleh
(1,483)
85%
Net liabilities
Interest acquired
(1,261)
1,508
4.
Multi
Purpose
2011
b.
247
(1)
Purchase consideration
through cash payment
Cash and cash equivalents in IMPT
246
b.
234,211
(2,129)
232,082
155
63
4,234
188
2,516
2
20
(41)
(21)
(3)
(64)
(4,210)
2,839
75%
2,129
232,082
58,020
(58,020)
4.
b.
2011
c.
234,211
(155)
Purchase consideration
through cash payment
Cash and cash equivalents in MIP
234,056
c.
67,040
(68)
Properti pertambangan
66,972
4
107
111
61%
Net assets
Interest acquired
68
66,972
16,743
(16,743)
67,040
-
Purchase consideration
through cash payment
Cash and cash equivalents in BEE
67,040
208
(306)
98
92
627
77
9
71
190
(419)
(11)
(37)
Aset neto
Kepemilikan yang diperoleh
599
51%
306
(98)
4.
4.
2011
e.
208
(92)
116
e.
The
following
table
summarises
the
consideration paid for the acquisition of BEP,
the amounts of the assets acquired and
liabilities assumed as at the acquisition date:
Consideration transferred
65,708
65,708
4.
5.
4.
Nilai
wajar
kepentingan
non-pengendali
diestimasi menggunakan harga beli yang
dibayar untuk mengakuisisi 10,22% kepentingan
di BEP.
5.
2012
Kas
Bank - Rupiah
PT Bank OCBC NISP Tbk
Lain-lain (masing-masing
di bawah AS$50.000)
Jumlah rekening Rupiah
181
107
Cash on hand
54,795
19,278
31,397
23,526
86,192
42,804
5.
5.
2012
Bank - Dolar AS
PT Bank OCBC NISP Tbk
Oversea-Chinese Banking
Corporation Ltd
PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk
Sumitomo Mitsui Banking
Corporation
Lain-lain (masing-masing
di bawah AS$50.000)
Jumlah rekening Dolar AS
155,411
128,360
86,853
61,581
5,709
61,842
64,466
53,658
1,558
61,117
11,501
36,735
322,613
406,178
1,271
2,768
1,271
2,768
410,076
451,750
Deposito - Rupiah
Lain-lain (masing-masing
di bawah AS$50.000)
Deposits - Rupiah
47,347
18,167
47,347
18,167
Deposito - Dolar AS
Lain-lain (masing-masing
di bawah AS$50.000)
42,764
88,848
42,764
88,848
Jumlah deposito
90,111
107,015
Total deposits
500,368
558,872
Deposits - US Dollars
Rupiah
Dolar AS
2012
2011
3.5%-6.75%
0.13%-2.75%
3.7%-11.0%
0.1%-2.7%
Rupiah
US Dollars
YANG
6.
2012
2011
Bank - Rupiah
PT Bank OCBC NISP Tbk
140
Bank - Rupiah
PT Bank OCBC NISP Tbk
601
200
601
200
Deposits - US Dollars
The Hongkong and Shanghai
Banking Corporation Ltd
PT Bank DBS Indonesia
801
801
801
941
Deposito - Dolar AS
The Hongkong and Shanghai
Banking Corporation Ltd
PT Bank DBS Indonesia
801
7.
(140)
801
Non-current portion
Dolar AS
2012
2011
0.5% - 0.8%
0.4% 0.8%
US Dollars
PIUTANG USAHA
7.
2012
Pihak ketiga
Pihak berelasi:
PT Jasa Tambang Indonesia
Provisi penurunan nilai
TRADE RECEIVABLES
2011
484,013
471,116
226
Third parties
Related party:
PT Jasa Tambang Indonesia
484,013
(10,000)
471,342
-
474,013
471,342
7.
7.
2012
Dolar AS
Rupiah
325,488
158,525
351,537
119,805
484,013
471,342
US Dollars
Rupiah
401,181
33,694
6,898
4,851
37,389
399,606
49,683
20,146
2
1,905
484,013
471,342
Current
Overdue by 1 - 30 days
Overdue by 31 - 60 days
Overdue by 61 - 90 days
Overdue by more than 90 days
8.
2012
Uang muka kepada pemasok
Uang muka pembelian bahan bakar
Biaya dibayar dimuka untuk jasa
likuiditas
Uang muka investasi
Sewa dan asuransi dibayar dimuka
Lain-lain
2011
78,231
21,020
99,053
11,342
Advances to suppliers
Advances for the purchase of fuel
11,536
5,413
4,106
13,913
23,503
18,875
3,001
7,018
134,219
162,792
(46,062)
(40,301)
88,157
122,491
Non-current portion
9.
PERSEDIAAN
9.
2012
INVENTORIES
2011
Persediaan batubara
Perlengkapan dan bahan pendukung
Suku cadang
Bahan bakar dan minyak pelumas
32,251
21,677
7,631
2,928
27,556
11,537
9,380
3,947
Coal inventory
Tools and supplies
Spare parts
Fuel and lubricants
Jumlah persediaan
64,487
52,420
Total inventories
10.
2012
Muara Wahau
570
570
Muara Wahau
ASET TETAP
11.
FIXED ASSETS
2012
Saldo
awal/
Beginning
balance
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan
Infrastruktur
Mesin, peralatan
operasional, dan
kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan
batubara
Fasilitas labuhan
Akuisisi/
Acquisition
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statement
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassification
Penambahan/
Additions
146
200
-
132
13,656
8,124
1,577
(158)
(187)
-
65,066
48,826
89,590
732,951
155,412
1,525
6,454
11,452
131
853
166,870
14,524
629
3,290
9,659
57,254
1,389
(29)
(66)
1,473
(13)
(93)
957,193
171,325
2,125
9,678
23,344
242,747
131,928
203
145
1,469
13,971
244,419
146,044
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
6,101
2,459
6,101
2,459
Stockpile facilities
Dock facilities
1,471,021
1,330
217,232
77,038
268,588
4,315
261,811
(26,436)
180,120
55,776
(75,200)
1,919,729
5,645
534,819
(24,598)
(6,644)
(19,641)
(30)
-
(2,298)
(4,633)
(263,974)
(17,934)
(627)
(3,080)
(7,304)
(49)
(465)
(120,858)
(9,472)
(427)
(1,668)
(3,277)
1,766,170
507,145
Construction in progress
160,696
Leased assets
Operational equipment
(1,584)
2,434,011
59
-
(8,878)
(24,274)
26
2
(408,454)
(27,054)
(1,025)
(4,688)
(10,867)
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
(52,792)
(49,503)
(18,706)
(7,952)
(71,498)
(57,455)
(4,556)
(2,058)
(273)
(94)
(4,829)
(2,152)
Stockpile facilities
Dock facilities
87
(621,174)
(43,821)
(59,317)
(487,430)
35
(451)
(1,133)
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
(428,113)
Aset sewa pembiayaan
Peralatan operasional
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
64,946
33,580
81,466
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Mesin, peralatan
operasional, dan
kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan
batubara
Fasilitas labuhan
Saldo
akhir/
Ending
balance
1,432,299
(544)
(544)
(23,599)
352
29
60
177
(169,658)
(22,946)
(24,494)
39,990
(194,152)
17,044
87
Leased assets
Operational equipment
(664,995)
1,769,016
11.
2011
Saldo
awal/
Beginning
balance
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan
Infrastruktur
Mesin, peralatan
operasional, dan
kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan
batubara
Fasilitas labuhan
Akuisisi/
Acquisition
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statement
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassification
Penambahan/
Additions
251
3,992
89
447,123
134,383
976
4,921
8,406
465
124
143,397
115,061
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
107
4,519
3,328
(21)
(24)
-
64,946
33,580
81,466
276,204
6,334
551
1,585
2,772
9,177
14,695
(2)
(52)
155
(18)
(5)
732,951
155,412
1,525
6,454
11,452
92,823
-
6,527
16,867
242,747
131,928
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
6,101
2,459
6,101
2,459
Stockpile facilities
Dock facilities
1,030,578
589
384,601
55,321
(68)
1,471,021
116,076
204,884
(52,285)
(87)
268,588
Construction in progress
176,267
30,982
(27,129)
180,120
Leased assets
Operational equipment
1,322,921
589
620,467
(24,093)
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Mesin, peralatan
operasional, dan
kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan
batubara
Fasilitas labuhan
64,609
25,093
78,049
Saldo
akhir/
Ending
balance
(5,195)
(15,245)
1,919,729
(1,572)
(4,396)
111
-
12
-
(6,644)
(19,641)
(83,992)
(8,386)
(279)
(1,137)
(1,571)
803
340
6
54
55
8
3
(263,974)
(17,934)
(627)
(3,080)
(7,304)
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
(39,104)
(43,127)
(13,688)
(6,376)
(52,792)
(49,503)
(4,249)
(1,926)
(307)
(132)
(4,556)
(2,058)
Stockpile facilities
Dock facilities
(121,836)
1,369
23
(428,113)
(25,890)
14,201
(59,317)
(147,726)
15,570
23
(487,430)
(47,628)
(355,124)
(155)
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
(180,655)
(9,888)
(354)
(1,997)
(5,756)
(307,496)
Aset sewa pembiayaan
Peralatan operasional
(138)
(35)
(173)
(173)
967,797
1,432,299
Leased assets
Operational equipment
189,068
5,084
144,909
2,817
194,152
147,726
Cost of revenue
Operating expenses
11.
11.
24,598
(17,044)
24,093
(15,570)
7,554
8,523
5,723
5,699
(1,831)
(2,824)
Acquisition costs
Accumulated depreciation
11.
11.
Construction in progress
Persentase
penyelesaian/
Percentage of
completion
2012
Akumulasi
biaya/
Accumulated
costs
97%
95%
24%-98%
213,093
137,597
60,904
Kapal
26%-89%
36,014
30%-99%
18,187
10%
16,741
1%-99%
24,609
Conveyor belt
Lain-lain (masing-masing
di bawah AS$10.000)
507,145
Estimasi
penyelesaian/
Estimated
completion
Construction
in progress
11.
Conveyor belt
Lain-lain (masing-masing
di bawah AS$10.000)
11.
2011
Akumulasi
biaya/
Accumulated
costs
Persentase
penyelesaian/
Percentage of
completion
Estimasi
penyelesaian/
Estimated
completion
83%
38%
119,810
96,103
Mei/May 2012
Mei/May 2013
3% 95%
22,474
10%
16,726
3% 99%
13,475
Februari Desember/
February December 2012
Ditunda/On hold
Bervariasi/
Various
Construction
in progress
Power plant
Overburden crushing and
conveying system
Crushing and handling
facilities
Conveyor belt
Others (each below
US$10,000)
268,588
12.
Perusahaan asosiasi/
Associates
PT Juloi Coal
PT Kalteng Coal
PT Maruwai Coal
PT Lahai Coal
PT Sumber Barito Coal
PT Servo Meda Sejahtera
PT Ratah Coal
PT Pari Coal
PT Bhimasena Power Indonesia
PT Rachindo Investment
12.
Saldo awal/
Beginning
balances
INVESTMENTS IN ASSOCIATES
Penambahan/
Additions
2012
Bagian atas
laba/(rugi)
neto/Share
in net income
/(losses)
Pendapatan
komprehensif
lain/Other
comprehensive
income
Saldo akhir/
Ending
balance
144,739
74,545
55,369
53,320
28,049
21,787
7,080
7,027
3,363
504
3,013
70
2,250
8,000
42
87
-
(6,240)
(252)
(169)
(5,904)
(193)
(2,836)
(65)
(71)
298
-
(166)
-
141,512
74,363
57,450
55,416
27,856
18,785
7,057
7,043
3,661
504
395,783
13,462
(15,432)
(166)
393,647
12.
12.
Perusahaan asosiasi/
Associates
Saldo awal/
Beginning
balance
PT Juloi Coal
PT Kalteng Coal
PT Maruwai Coal
PT Lahai Coal
PT Sumber Barito Coal
PT Servo Meda Sejahtera
PT Ratah Coal
PT Pari Coal
PT Bhimasena Power Indonesia
PT Rachindo Investment
Bagian atas
rugi neto/
Share in
net losses
Penambahan/
Additions
Pendapatan
komprehensif
lain/Other
comprehensive
income
Saldo akhir/
Ending
balance
142,305
74,627
54,049
43,547
28,058
7,153
7,104
504
9,435
532
2,961
14,705
550
22,335
66
128
3,400
-
(7,001)
(614)
(1,641)
(4,932)
(559)
(427)
(139)
(205)
(37)
-
(121)
-
144,739
74,545
55,369
53,320
28,049
21,787
7,080
7,027
3,363
504
357,347
54,112
(15,555)
(121)
395,783
Negara
domisili/
Country of
domicile
2012
PT Juloi Coal
PT Kalteng Coal
PT Maruwai Coal
PT Lahai Coal
PT Sumber Barito Coal
PT Servo Meda Sejahtera
PT Ratah Coal
PT Pari Coal
PT Bhimasena Power Indonesia
PT Rachindo Investment
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Aset/
Assets
13,710
1,308
144,875
93,047
1,157
71,298
213
589
104,073
1,010
Liabilitas/
Liabilities
8,634
33
731
5,144
326
71,047
149
16
93,221
-
Pendapatan/
Revenues
1,627
67,899
-
Laba/(rugi)/
Profit/(loss)
(24,961)
(1,006)
(676)
(23,616)
(772)
(8,102)
(262)
(284)
863
-
Kepemilikan/
Interest held
(%)
25.00
25.00
25.00
25.00
25.00
35.00
25.00
25.00
34.00
50.00
12.
12.
Aset/
Assets
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Liabilitas/
Liabilities
20,277
1,780
136,595
63,802
1,663
54,146
247
560
40,453
1,010
PROPERTI PERTAMBANGAN
6,191
417
1,675
8,905
285
44,587
91
128
30,562
-
13.
Akumulasi amortisasi
Nilai tercatat - saldo awal*
Amortisasi
3,056
25,638
9,735
36,701
55,868
1,475,811
675,480
65,603
2,085,896
38,429
92,569
2,216,894
(191,404)
(65,043)
(29,435)
(3,545)
(220,839)
(68,588)
(256,447)
(32,980)
(289,427)
38,429
59,589
Harga perolehan
Nilai tercatat - saldo awal
Akuisisi
Penambahan
Akumulasi amortisasi
Nilai tercatat - saldo awal
Amortisasi
2011*
Pertambangan Pertambangan
yang sedang
yang
dikembangkan/
berproduksi/
Mines under
Mines in
development
production
Acquisition costs
Carrying amount beginning balance*
Acquisitions
Addition
Accumulated amortisation
Carrying amount beginning balance*
Amortisation
Jumlah/
Total
2,516
540
36,701
-
1,173,701
301,570
540
1,436,054
3,056
36,701
1,475,811
(131,730)
(59,674)
(28,759)
(676)
(160,489)
(60,350)
(191,404)
(29,435)
(220,839)
25.00
25.00
25.00
25.00
25.00
35.00
25.00
25.00
34.00
50.00
1,137,000
299,054
-
1,244,650
(28,005)
(2,454)
(6,563)
(19,729)
(2,234)
(3,328)
(556)
(821)
(109)
-
1,927,467
Akuisisi hak
pertambangan/
Acquisition of
mining rights
6,817
-
Kepemilikan/
Interest held
(%)
Jumlah/
Total
1,436,054
649,842
-
1,829,449
Laba/(rugi)/
Profit/(loss)
MINING PROPERTIES
2012
Akuisisi hak
Tambang dalam Tambang yang
pertambangan/ pengembangan/
berproduksi/
Acquisition of
Mines under
Mines in
mining rights
development
production
Harga perolehan
Nilai tercatat - saldo awal*
Akuisisi
Penambahan
Pendapatan/
Revenues
13.
3,056
7,266
Acquisition costs
Carrying amount beginning balance
Acquisitions
Addition
Accumulated amortisation
Carrying amount beginning balance
Amortisation
1,254,972
13.
14.
13.
Seluruh
amortisasi
properti
pertambangan
dialokasikan ke beban pokok pendapatan.
GOODWILL
14.
2012
2011
1,005,506
16,667
930,743
74,763
1,022,173
1,005,506
31 Desember/December 2012
31 Desember/December 2011
GOODWILL
Penambangan
dan perdagangan
batubara/
Coal mining
and trading
Jasa
penambangan/
Mining
services
750,377
733,710
39,665
39,665
Lain-lain/
Others
232,131
232,131
Jumlah/
Total
1,022,173
1,005,506
14.
GOODWILL (lanjutan)
14.
GOODWILL (continued)
The key assumptions used for recoverable amount
calculations as at 31 December 2012 are as follows:
Penambangan dan
Perdagangan batubara/
Coal mining & trading
Tingkat pertumbuhan setelah lima
tahun/Growth rate after five years
Tingkat diskonto sebelum pajak
(untuk perhitungan nilai pakai)/
Pre-tax discount rate (for value-in-use
calculation)
Tingkat diskonto setelah pajak
(untuk perhitungan nilai wajar setelah
dikurangi biaya untuk menjual)/
Post-tax discount rate (for fair value less
costs to sell calculation)
15.
Jasa
Penambangan/
Mining services
Lain-lain/
Others
0%
0%
0%
23.1%
8.2%
5.5% 10.5%
7.6%
10.7%
UTANG USAHA
15.
2012
Pihak ketiga
Pihak berelasi:
- PT Rahman Abdijaya
- PT Pulau Seroja Jaya
- Lain-lain
TRADE PAYABLES
2011
328,590
370,941
13,861
10,224
-
10,471
6,530
400
24,085
17,401
352,675
388,342
Third parties
Related parties:
PT Rahman Abdijaya PT Pulau Seroja Jaya Others -
15.
15.
16.
2011
297,571
46,661
4,651
2,868
668
230
26
326,144
47,920
4,460
7,410
1,018
1,346
44
352,675
388,342
US Dollars
Rupiah
Australian Dollars
Euro
Singapore Dollars
Great Britain Pound Sterling
Japanese Yen
UTANG ROYALTI
16.
2012
128,392
BEBAN AKRUAL
132,429
17.
2012
ROYALTIES PAYABLE
2011
17.
ACCRUED EXPENSES
2011
16,869
3,757
14,913
16,542
8,701
13,949
35,539
39,192
Accrued interest
Freight cost
Others
18.
18.
2012
58,973
22,091
8,701
59,270
13,915
697
2,061
90,462
75,246
Dikurangi:
Bagian jangka pendek
(31,643)
(35,695)
58,819
39,551
Less:
Current portion
Non-current portion
33,276
37,495
60,241
41,401
93,517
78,896
Dikurangi:
Beban bunga yang belum
jatuh tempo
(3,055)
(3,650)
90,462
75,246
31,643
35,695
58,819
39,551
90,462
75,246
Less:
19.
19.
2012
Dolar AS
Pinjaman Sindikasi, setelah dikurangi
biaya keuangan yang belum
diamortisasi sebesar AS$794:
AS$2.554)
Pinjaman Sindikasi Bank, setelah
dikurangi biaya keuangan yang
belum diamortisasi sebesar
AS$11.052 (2011: AS$13.191)
Perjanjian Fasilitas AS$750.000
setelah dikurangi biaya keuangan
yang belum diamortisasi sebesar
AS$15.771 (2011: AS$5.876)
Fasilitas Kredit Amortising Revolving,
setelah dikurangi biaya keuangan
yang belum diamortisasi sebesar
AS$3.404 (2011: AS$5.349)
Perjanjian Fasilitas AS$160.000,
setelah dikurangi biaya keuangan
yang belum diamortisasi sebesar
AS$3.988 (2011: AS$nihil)
PT Bank OCBC NISP Tbk,
setelah dikurangi biaya keuangan
yang belum diamortisasi sebesar
AS$nihil (2011: AS$nihil)
Dikurangi:
Bagian jangka pendek
Bagian jangka panjang
384,946
286,809
144,124
414,651
8,499
11,499
1,566,490
1,242,029
286,706
308,948
429,729
376,596
156,012
(268,408)
1,298,082
(102,549)
1,139,480
Less:
Current portion
Non-current portion
Dolar AS
2012
2011
1.8% - 4.8%
1.7% - 4.6%
US Dollars
19.
Pinjaman Sindikasi
19.
Syndicated Loan
Berdasarkan
perjanjian
yang
diubah
tertanggal 25 Maret 2010, Perusahaan, IBT,
dan Peminjam (bersama-sama disebut
Penjamin) bertindak sebagai penjamin atas
pinjaman sindikasi ini.
19.
19.
Adaro
Coaltrade
Jumlah/Total
AS$/US$73,079
AS$/US$73,079
AS$/US$65,864
AS$/US$26,921
AS$/US$26,921
AS$/US$21,636
AS$/US$100,000
AS$/US$100,000
AS$/US$87,500
AS$/US$212,022
AS$/US$75,478
AS$/US$287,500
b.
b.
19.
19.
Jumlah pembayaran/
Payment amount
AS$/US$3,500
AS$/US$4,999
AS$/US$8,499
Under the loan agreement, SDM is required
to maintain certain financial ratios, with which
SDM was in compliance as at 31 December
2012. SDM is also required to comply with
certain terms and conditions regarding its
Articles of Association, the nature of the
business, corporate
actions, financing
activities and other matters. SDM is in
compliance with the related terms and
conditions.
c.
19.
19.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2014
2015
2016
2017
2018
Jumlah pembayaran/
Payment amount
AS$/US$33,750
AS$/US$45,000
AS$/US$56,250
AS$/US$71,250
AS$/US$93,750
AS$/US$300,000
19.
19.
Ketersediaan
jumlah
pinjaman
akan
diturunkan sesuai dengan tabel dibawah ini:
19.
Fasilitas
(lanjutan)
Kredit
Amortising
19.
Revolving
Revolving
Credit
Facility
Amortising
(continued)
e.
19.
19.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2013
2014
2015
2016
2017
2018
2019
2020
2021
Jumlah pembayaran/
Payment amount
AS$/US$19,000
AS$/US$24,000
AS$/US$31,500
AS$/US$37,500
AS$/US$43,000
AS$/US$34,500
AS$/US$15,000
AS$/US$67,750
AS$/US$73,250
AS$/US$345,500
19.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2015
2016
2017
2018
2019
Jumlah pembayaran/
Payment amount
AS$/US$12,000
AS$/US$24,000
AS$/US$28,000
AS$/US$36,000
AS$/US$40,000
AS$/US$140,000
19.
19.
Facilities
Agreement
US$160,000
(continued)
g.
20.
SENIOR NOTES
20.
2012
Nilai muka
Diskonto dan biaya penerbitan
Amortisasi diskonto dan biaya
penerbitan
800,000
(15,161)
SENIOR NOTES
2011
800,000
(15,161)
3,691
2,453
788,530
787,292
Face value
Discount and issuance cost
Amortisation of discount and
issuance cost
di
Singapore
21.
20.
21.
Tingkat diskonto
Kenaikan gaji di masa depan
Hasil yang diharapkan dari
aset program
Umur normal pensiun
Tingkat mortalitas dari Tabel
Mortalitas Indonesia tahun
2012
2011
1.5% - 6.5%
5% - 15%
6.75%
12% - 15%
7%
55
100% TMI3 dan/
and TMI2
8%
55
100% TMI2
Discount rate
Salary growth rate
Expected return on
plan assets
Normal retirement age
Mortality rate from the Indonesian
Mortality Table of the year
16,978
(1,482)
10,369
(1,538)
15,496
8,831
24,860
14,605
Jumlah
Kerugian aktuaria yang belum
diakui
Biaya jasa lalu yang belum diakui
40,356
23,436
Total
(6,073)
(2)
(2,518)
(3)
Liabilitas bersih
34,281
20,915
21.
21.
1,538
1,482
1,487
83
(37)
(102)
97
(42)
(4)
1,538
24,974
8,085
1,747
5,049
4,424
(2,445)
(462)
466
41,838
24,974
17,841
5,369
1,402
1,871
(1,419)
(90)
2011
8,085
1,747
5,369
1,402
(83)
(97)
1,531
(360)
4,425
(562)
(86)
(3)
15,345
6,023
31
21.
21
2012
22.
Penyesuaian pengalaman
pada liabilitas program
1,538
Penyesuaian pengalaman
pada aset program
(37)
22.
2012
Dolar AS
PT Agrarizki Media
PT Servo Infrastruktur
2011
20,000
16,670
20,000
16,542
36,670
36,542
Dolar AS
US Dollars
PT Agrarizki Media
PT Servo Infrastruktur
2012
2011
1.3% 9.0%
1.3% 9.0%
US Dollars
PT Agrarizki Media
PT Agrarizki Media
22.
23.
22.
PT Servo Infrastruktur
PT Servo Infrastruktur
PROVISI
REKLAMASI
TAMBANG
DAN
PENUTUPAN
23.
2012
24.
Saldo awal
Perubahan bersih
12,720
3,491
9,452
3,268
Beginning balance
Net movement
Saldo akhir
16,211
12,720
Ending balance
BIAYA
PENGUPASAN
TANAH
YANG
DITANGGUHKAN/(MASIH HARUS DIBAYAR)
2012
Nilai tercatat - saldo awal
Amortisasi
24.
2011
47,911
(5,103)
(34,304)
2,816
42,808
(31,488)
79,399
42,808
47,911
MODAL SAHAM
25.
Lembar
saham/
Number of
shares
Pemegang Saham/Shareholders
31 Desember/December 2012
PT Adaro Strategic Investments
Garibaldi Thohir (Presiden Direktur/President Director)
Edwin Soeryadjaya (Presiden Komisaris/President
Commissioner)
Theodore Permadi Rachmat (Wakil Presiden
Komisaris/Vice President Commissioner)
Sandiaga Salahuddin Uno (Direktur/Director)
Ir. Subianto (Komisaris/Commissioner)
Chia Ah Hoo (Direktur/Director)
Lim Soon Huat (Komisaris/Commissioner)
Masyarakat/Public
31 Desember/December 2011
PT Adaro Strategic Investments
Garibaldi Thohir (Presiden Direktur/President Director)
Edwin Soeryadjaya (Presiden Komisaris/President
Commissioner)
Theodore Permadi Rachmat (Wakil Presiden
Komisaris/Vice President Commissioner)
Sandiaga Salahuddin Uno (Direktur/Director)
Ir. Subianto (Komisaris/Commissioner)
Andre J. Mamuaya (Direktur/Director)
Chia Ah Hoo (Direktur/Director)
Masyarakat/Public
26.
43.91
6.18
150,589
21,184
1,359,777,646
4.25
14,579
707,420,430
640,838,202
416,932,620
4,815,500
1,300,000
12,833,619,448
2.21
2.00
1.30
0.02
0.00
40.13
7,585
6,871
4,470
52
14
137,596
31,985,962,000
100.00
342,940
14,045,425,500
1,967,600,654
43.91
6.15
150,589
21,096
1,359,777,646
4.25
14,579
707,420,430
633,338,202
416,932,620
7,545,000
4,815,500
12,843,106,448
2.21
1.98
1.30
0.02
0.01
40.17
7,585
6,790
4,470
81
52
137,698
31,985,962,000
100.00
342,940
1,219,813
(44,532)
1,219,813
(44,532)
(20,787)
(20,787)
Jumlah/
Amount
14,045,425,500
1,975,832,654
2012
1,154,494
Persentase
kepemilikan/
Percentage
of ownership
(%)
Saham
biasa
memberikan
hak
kepada
pemegangnya untuk memperoleh dividen dan hasil
dari pembubaran perusahaan sesuai dengan
proporsi jumlah dan jumlah yang dibayarkan atas
saham yang dimiliki.
26.
SHARE CAPITAL
1,154,494
SALDO LABA
27.
Dicadangkan/
Appropriated
Belum
dicadangkan/
Unappropriated
Jumlah/
Total
25,583
-
516,974
550,354
12,148
(12,148)
(150,911)
37,731
904,269
942,000
37,731
-
904,269
385,347
942,000
385,347
5,504
(5,504)
(260,686)
43,235
1,023,426
DIVIDEN
542,557
550,354
1,066,661
Balance as at
31 December 2012
28.
RETAINED EARNINGS
28.
DIVIDENDS
28.
29.
DIVIDEN (lanjutan)
28.
DIVIDENDS (continued)
KEPENTINGAN NON-PENGENDALI
29.
NON-CONTROLLING INTERESTS
2012
Saldo awal/
Beginning
balance
PT Bhakti Energi Persada
PT Sarana Daya Mandiri
Lain-lain (masing-masing
dibawah AS$1.000)/
Others (each below US$1,000)
4,478
Akuisisi dan
penambahan/
Acquisition
and addition
Pembelian
kepentingan
non
pengendali/
Purchase
of non
controlling
interest
431,757
-
Bagian atas
laba/(rugi) neto/
Share in net
income/(loss)
-
(3,408)
2,330
1,874
767
(265)
(962)
6,352
432,524
(265)
(2,040)
Pendapatan
komprehensif
lain/Other
Saldo akhir/
comprehensive
Ending
income
balance
Dividen/
Dividend
(487)
(487)
(6)
-
428,343
6,321
1,420
436,084
2011
Saldo awal/
Beginning
balance
PT Sarana Daya Mandiri
Lain-lain (masing-masing
dibawah AS$1.000)/
Others (each below US$1,000)
Akuisisi dan
penambahan/
Acquisition
and addition
Pembelian
kepentingan
non
pengendali/
Purchase
of non
controlling
interest
Bagian atas
laba/(rugi) neto/
Share in net
income/(loss)
Pendapatan
komprehensif
lain/Other
Saldo akhir/
comprehensive
Ending
income
balance
Dividen/
Dividend
2,834
1,644
4,478
374
1,423
105
(28)
1,874
3,208
1,423
1,749
(28)
6,352
30.
PENDAPATAN USAHA
Penjualan batubara
Ekspor
Domestik
Jasa penambangan
Domestik
Lain-lain
Ekspor
Domestik
31.
30.
REVENUE
2012
2011
2,574,064
864,564
2,875,890
829,893
3,438,628
3,705,783
210,317
192,249
Mining services
Domestic
600
72,944
4,698
84,675
Others
Export
Domestic
73,544
89,373
3,722,489
3,987,405
Sales of coal
Export
Domestic
31.
COST OF REVENUE
2012
2011
Penjualan batubara
Penambangan
Pemrosesan batubara
1,314,775
128,836
1,048,413
146,509
Sales of coal
Mining
Coal processing
1,443,611
1,194,922
383,700
275,659
90,421
151,246
405,376
283,918
275,271
99,920
Royalties to Government
Freight and handling costs
Purchase of coal
Depreciation and amortisation
68,588
60,350
27,556
(32,251)
12,669
(27,556)
(4,695)
(14,887)
2,408,530
2,304,870
31.
2012
Jasa penambangan
Perbaikan dan pemeliharaan
Biaya pemakaian bahan
Biaya penyusutan dan amortisasi
Biaya karyawan
Subkontraktor
Biaya lain-lain (masing-masing
di bawah AS$5.000)
Jumlah beban pokok pendapatan
- jasa penambangan
Lain-lain
Biaya pemakaian bahan
Biaya penyusutan dan amortisasi
Biaya lain-lain (masing-masing
di bawah AS$5.000)
Jumlah beban pokok
pendapatan - lain-lain
2011
51,905
44,719
36,062
48,875
11,748
42,130
41,558
34,437
22,864
14,921
13,915
12,973
Mining services
Repair and maintenance
Consumables
Depreciation and amortisation
Employee costs
Subcontractors
Other costs
(each below US$5,000)
207,224
168,883
32,121
6,894
59,004
8,153
Others
Consumables
Depreciation and amortisation
25,098
18,102
64,113
85,259
2,679,867
2,559,012
Details of suppliers with transactions that represent
more than 10% of the consolidated cost of revenue
are as follows:
2011
400,710
357,779
301,111
344,487
758,489
645,598
BEBAN USAHA
32.
2012
Third parties:
PT Shell Indonesia
PT Pamapersada Nusantara
OPERATING EXPENSES
2011
48,258
2,524
63,162
2,919
50,782
66,081
53,806
68,479
40,081
38,660
122,285
78,741
173,067
144,822
33.
PERPAJAKAN
a.
33.
a.
2012
b.
2011
17,644
7,930
142,906
25,574
b.
2012
Dikurangi:
Bagian lancar
Prepaid taxes
113,967
28,939
TAXATION
Recoverable taxes
2011
51,308
37,958
15,451
41,556
38,854
16,540
104,717
96,950
(89,266)
(80,410)
15,451
16,540
Less:
Current portion
Non-current portion
Berdasarkan
Peraturan
Pemerintah
No. 144/2000, yang berlaku efektif sejak
1 Januari 2001, batubara sebelum melalui
proses menjadi briket, tidak lagi dikenakan
PPN. Sejak tanggal tersebut, Adaro tidak
dapat lagi memperoleh restitusi PPN
masukan. Untuk tahun yang berakhir 31
Desember
2012,
Adaro
telah
mengkompensasikan
klaim
atas
penggantian/pembayaran
kembali
PPN
masukan
sebesar
AS$157.121
(2011:
AS$133.238) terhadap pembayaran royalti
yang terutang kepada Pemerintah Indonesia.
Dari 1 Januari 2001 sampai dengan 31
Desember
2012,
Adaro
telah
mengkompensasikan kumulatif klaim atas
penggantian/pembayaran
kembali
PPN
masukan sebesar AS$707.801.
According
to
Government
Regulation
No. 144/2000, which has been effective from
1 January 2001, raw coal prior to processing
to briquettes is no longer subject to VAT.
Since that date, Adaro has been unable to
seek restitution for VAT input. For the year
ended 31 December 2012, Adaro has offset
the claim for recoverable VAT input
amounting
to
US$157,121
(2011:
US$133,238) against royalty payments due to
the Government of Indonesia. From 1 January
2001 up to 31 December 2012, Adaro has
offset cumulative claims for recoverable VAT
input totalling US$707,801 against royalty
payables.
33.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
33.
dipulihkan
kembali
TAXATION (continued)
b.
33.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
33.
dipulihkan
kembali
TAXATION (continued)
b.
33.
PERPAJAKAN (lanjutan)
c.
33.
Utang pajak
c.
2012
d.
TAXATION (continued)
Taxes payable
2011
32,087
50,774
3,591
2,092
1,616
1,041
10,777
2,335
1,540
3,291
112
79
19
848
26
40,637
69,591
d.
2012
Final income tax Article 4(2) Income tax Article 22 Income tax Article 15 -
2011
Pajak kini
Pajak tangguhan
330,856
(439)
420,102
30,406
Current tax
Deferred tax
330,417
450,508
2011
713,724
1,002,611
325,709
439,801
Tax calculated at
applicable tax rates
(53,298)
(32,105)
68,799
(15,276)
49,454
(16,866)
Non-deductible expenses
Tax allowance
4,483
10,224
330,417
450,508
Consolidated income
tax expense
PERPAJAKAN (lanjutan)
d.
33.
TAXATION (continued)
d.
2011
713,724
1,002,611
(732,056)
(1,005,743)
401,928
549,881
383,596
546,749
4,604
909
Temporary differences:
Provision for employee benefits
Permanent differences:
(321)
(216)
(404,060)
(559,296)
22,586
-
13,622
6,005
(381,795)
Keuntungan/(kerugian)
kena pajak - Perusahaan
Rugi fiskal yang
dipakai
6,405
(16,886)
Non-deductible expenses
Others
Differences due to changes in
reporting currency
(556,771)
(9,113)
(6,405)
330,856
420,102
330,856
420,102
33.
PERPAJAKAN (lanjutan)
d.
33.
TAXATION (continued)
d.
Pajak
penghasilan
yang
dibebankan/
(dikreditkan) sehubungan dengan pendapatan
komprehensif lainnya selama tahun berjalan
adalah sebagai berikut:
2012
(Beban)/
kredit pajak/
Tax (charge)/
credit
Sebelum
pajak/
Before tax
e.
1,324
(577)
1/1/2012
2011
(Beban)/
kredit pajak/
Tax (charge)/
credit
Sebelum
pajak/
Before tax
Setelah pajak/
After tax
747
12,003
e.
Ditransfer
ke aset
pajak
tangguhan/
Transfer
to deferred
tax assets
Dicatat pada
laba rugi/
Charged to
profit or loss
Setelah pajak/
After tax
(3,181)
8,822
Akuisisi
entitas
anak/
Acquisition
of subsidiary
Dicatat
pada
ekuitas/
Credited to
equity
31/12/2012
18,676
400
2,180
21,256
1,143
1,269
2,412
(468)
(473)
183
(183)
19,529
1,674
2,180
(183)
(13,985)
1,305
(2,180)
5,544
2,979
8,532
(1,552)
314,401
(1,638)
102,975
(9,290)
(183)
(14,860)
Unrecognised deferred
tax assets
8,340
23,200
14,667
(527)
(2,079)
(14,635)
162,461
194
394
17,605
462,227
(1,050)
120,580
6,108
(3,182)
(4,500)
(4,500)
12,976
-
(6,257)
4,525
6,719
4,525
426,404
Liabilitas pajak tangguhan
yang tidak diakui
6,135
9,290
435,694
8,648
162,461
394
597,907
(6,108)
3,182
Unrecognised deferred
tax liabilities
2,540
162,461
394
601,089
33.
PERPAJAKAN (lanjutan)
e.
33.
TAXATION (continued)
Ditransfer
ke aset
pajak
tangguhan/
Transfer
to deferred
tax assets
Dicatat pada
laba rugi/
Charged to
profit or loss
1/1/2011
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
e.
Akuisisi
entitas
anak/
Acquisition
of subsidiary
Dicatat
pada
ekuitas/
Credited to
equity
31/12/2011
Deferred tax assets
26,544
(7,868)
406
208
634
27,584
(473)
(451)
(451)
56
(22,795)
8,810
4,789
1,150
56
4,266
4,266
(1,763)
254,861
(5,270)
(7,660)
529
(451)
(318)
529
(15,223)
74,763
3,632
63,643
39,805
(11,834)
2,544
(473)
-
Unrecognised deferred
tax assets
5,544
8,532
(1,552)
314,401
(1,638)
102,975
(9,290)
10,044
2,932
12,976
313,947
34,006
56
74,763
3,632
426,404
11,834
(2,544)
9,290
Unrecognised deferred
tax liabilities
325,781
31,462
56
74,763
3,632
435,694
PERPAJAKAN (lanjutan)
e.
33.
TAXATION (continued)
e.
f.
2011
25,036
20,220
576,053
415,474
601,089
435,694
Administrasi
f.
Administration
Under the taxation laws of Indonesia,
companies within the Group which are
domiciled in Indonesia calculate and pay tax
on the basis of self assessment. The
Directorate General of Tax (DGT) may
assess or amend taxes within ten years of the
time the tax becomes due, or until the end of
2013, whichever is earlier. There are new
rules applicable to the fiscal year 2008 and
subsequent years stipulating that the DGT
may assess or amend taxes within five years
of the date the tax becomes due.
g.
33.
PERPAJAKAN (lanjutan)
g.
33.
TAXATION (continued)
g.
TRANSAKSI
BERELASI
DAN
SALDO
DENGAN
PIHAK
34.
TRANSACTIONS
AND
RELATED PARTIES
BALANCES
WITH
Sifat hubungan/
Nature of relationship
PT Rachindo Investments
PT Servo Meda Sejahtera
PT Anugerah Buminusantara Abadi
PT Pulau Seroja Jaya
PT Pulau Seroja Jaya Pratama
PT Rahman Abdijaya
PT Jasa Tambang Indonesia
Entitas asosiasi/Associate
Entitas asosiasi/Associate
Afiliasi/Affiliate
Afiliasi/Affiliate
Afiliasi/Affiliate
Afiliasi/Affiliate
Afiliasi/Affiliate
(b) Transaction details
2011
-
226
44,562
15,508
44,562
15,734
0.67%
0.28%
34.
DENGAN
PIHAK
2012
TRANSACTIONS
AND
BALANCES
RELATED PARTIES (continued)
WITH
34.
2011
24,085
17,401
500
500
24,585
17,901
0.66%
0.56%
69,620
74,781
32,952
393
26,561
895
2,386
102,965
104,623
3.84%
4.09%
Pada
tanggal
18
Juli
2011,
ATA
menandatangani perjanjian piutang pinjaman
(Perjanjian I) dengan SMS dan SI dimana ATA
memberikan fasilitas piutang pinjaman sebesar
AS$10.000 kepada SMS. Perjanjian I telah
diubah pada tanggal 25 November 2011,
dimana ATA telah memberikan tambahan
fasilitas piutang pinjaman sebesar AS$5.000
kepada SMS. Pinjaman ini dikenakan bunga
tetap per tahun dan bunga akan dibayarkan
setiap bulan sejak tanggal penarikan. Perjanjian
I ini jatuh tempo pada tanggal 1 Desember
2011. Pada tanggal 16 Maret 2012 ATA, SMS,
dan SI memperpanjang tanggal jatuh tempo
pinjaman ini dari 1 Desember 2011 menjadi 1
Juni 2012 dan ATA memberikan tambahan
pinjaman sebesar Rp 50 miliar (setara dengan
AS$5.274) kepada SMS. Piutang pinjaman ini
dijamin dengan 35% saham SMS yang dimiliki
oleh SI.
34.
DENGAN
PIHAK
34.
TRANSACTIONS
AND
BALANCES
RELATED PARTIES (continued)
WITH
Pada
tanggal
25
April
2012,
ATA
menandatangani
perjanjian
pinjaman
(Perjanjian II) dengan SMS dan SI.
Berdasarkan Perjanjian II, diakui dan disetujui (i)
ATA memberikan tambahan fasilitas pinjaman
sebesar Rp 166 miliar; (ii) bahwa pada tanggal
Perjanjian II, saldo piutang pinjaman terutang
berdasarkan Perjanjian I adalah sebesar (a)
AS$16.220, yang pada tanggal Perjanjian II
telah dikonversi ke dalam mata uang Rupiah
sebesar Rp 148,8 miliar, dan (b) Rp 51,3 miliar
(termasuk bunga terutang pada fasilitas
Perjanjian I), sehingga total saldo piutang
pinjaman berdasarkan Perjanjian I adalah Rp
200,1 miliar, jumlah total mana telah diakui
sebagai bagian dari jumlah terhutang dalam
Perjanjian II; dan (iii) Perjanjian I berakhir.
Fasilitas Perjanjian II dikenakan bunga tetap per
tahun, dimana bunga akan dibayarkan setiap
bulan dan akan jatuh tempo pada tanggal 24
Oktober 2012. Pada tanggal 21 September
2012, ATA menandatangani Amandemen I atas
Perjanjian II dengan SMS dan SI, dimana ATA
setuju memberikan pinjaman tambahan kepada
SMS sebesar Rp 30 miliar. Pinjaman ini dijamin
dengan menggadaikan 35% saham SMS yang
dimiliki oleh SI. Pada tanggal 23 Oktober 2012,
tanggal jatuh tempo pinjaman ini diperpanjang
menjadi 24 April 2013.
2012
Remunerasi
Imbalan pasca kerja
2011
4,758
3,542
4,701
-
8,300
4,701
Remuneration
Post employment benefit
35.
35.
2012
OTHER EXPENSES-NET
2011*
(33,171)
152,818
(453)
(33,171)
152,365
36.
Klaim Pelanggan
Customer Claims
36.
2012
385,347
550,354
31,985,962
31,985,962
0.01205
0.01721
0.01155
0.01721
36.
36.
2012
37.
31,985,962
31,985,962
31,985,962
1,389,342
33,375,304
37.
2012
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Aset moneter
Kas dan setara kas
Piutang usaha
Pajak dibayar dimuka
Rp
S$
Rp
Rp
1,293,006,517,056
1,091,335
286,896
1,532,902,723,886
312,104,859,212
Beban akrual
Utang pajak
133,714
892
371
158,525
32,276
325,778
Rp
S$
A$
Rp
S$
Rp
451,208,720,384
817,320
2,164,886
2,260,034
4,486,254
142,984
30,991,685,195
748
2,597,079
83,802,579,304
46,661
668
2,868
26
4,651
230
3,205
1
3,440
8,666
Monetary assets
Cash and cash equivalents
Trade receivables
Prepaid taxes
Total monetary assets
Monetary liabilities
Trade payables
Accrued expenses
Taxes payable
70,416
255,362
37.
37.
2011
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Aset moneter
Kas dan setara kas
Piutang usaha
Pajak dibayar dimuka
Pajak yang bisa dipulihkan
kembali
553,818,923,064
1,345,168
1,311,204
1,086,391,193,881
67,081,913,296
61,073
1,034
1,736
119,805
7,398
Rp
368,799,555,650
37,989
Recoverable taxes
229,035
Beban akrual
Utang pajak
38.
Monetary assets
Cash and cash equivalents
Rp
S$
Rp
Rp
Rp
S$
A$
Rp
Rp
434,538,107,418
1,322,790
5,724,194
3,379,329
4,394,591
873,634
14,353,690,904
2,204,552
102,299,214,621
Trade receivables
Prepaid taxes
Monetary liabilities
Trade payables
47,920
1,018
7,410
44
4,460
1,346
1,583
2,854
11,281
Accrued expenses
Taxes payable
77,916
151,119
TRANSAKSI NON-KAS
38.
2012
55,776
13,462
NON-CASH TRANSACTIONS
2011
30,982
Non-cash activities:
Acquisition of assets under
finance leases
28,225
Addition of investments in
associates through conversion
of advance for investments
39.
SEGMEN OPERASI
39.
OPERATING SEGMENTS
Penjualan
batubara/
Sales of Coal
Jasa
penambangan/
Mining
services
Lain-lain/
Others
Eliminasi/
Eliminations
Konsolidasi/
Consolidated
3,438,628
210,317
73,544
286,602
284,610
204,082
(775,294)
External revenue
Inter-segment
revenue
3,725,230
494,927
277,626
(775,294)
3,722,489
Revenue
(2,726,778)
(435,436)
(173,261)
655,608
(2,679,867)
Cost of revenue
46,690
(50,782)
(97,472)
3,722,489
(38,173)
(27,472)
(60,825)
4,185
(122,285)
General and
administration
expense
Biaya keuangan
(115,225)
(17,499)
(35,408)
49,785
(118,347)
Finance costs
16,827
(36,993)
11,119
Finance income
10,967
(330,417)
(46,800)
383,307
Pendapatan keuangan
Beban pajak penghasilan
30,824
461
(330,782)
1,457
(12,059)
413,401
17,403
(697)
96,021
86,264
17,841
67,222
267,348
Depreciation and
amortisation
Aset segmen
3,058,253
612,475
1,830,387
1,191,141
6,692,256
Segment assets
Liabilitas segmen
2,688,889
487,295
1,860,175
(1,339,157)
3,697,202
Segment liabilities
272,822
117,933
210,007
39.
39.
Jasa
penambangan/
Mining
services
Lain-lain/
Others
Eliminasi/
Eliminations
Konsolidasi/
Consolidated
3,705,783
192,249
89,373
220,251
232,378
252,943
(705,572)
External revenue
Inter-segment
revenue
3,926,034
424,627
342,316
(705,572)
3,987,405
Revenue
(2,528,350)
(372,949)
(253,282)
595,569
(2,559,012)
Cost of revenue
45,777
(66,081)
(111,858)
3,987,405
(10,457)
(19,432)
(51,171)
2,319
(78,741)
General and
administration
expense
Biaya keuangan
(106,269)
(21,868)
(18,563)
26,942
(119,758)
Finance costs
Pendapatan keuangan
Beban pajak penghasilan
Laba tahun berjalan
17,353
502
7,451
(18,588)
6,718
(449,020)
(891)
(11,439)
10,842
(450,508)
Finance income
Income tax expense
590,823
11,323
(8,562)
(41,481)
552,103
49,793
78,166
15,842
61,908
205,709
Depreciation and
amortisation
Aset segmen
2,925,103
561,003
1,988,074
184,781
5,658,961
Segment assets
Liabilitas segmen
2,469,602
453,226
1,672,033
3,216,738
Segment liabilities
Depresiasi dan
dan amortisasi
315,285
138,341
167,381
(1,378,123)
40.
PERJANJIAN
KONTINJENSI
a.
PENTING,
IKATAN,
DAN
40.
SIGNIFICANT AGREEMENTS,
AND CONTINGENCIES
a.
Coal mining,
transhipment
agreements
COMMITMENTS
transportation,
and
other
barging,
related
Adaro,
sebagai
produsen
batubara,
mengadakan
sejumlah
perjanjian
penambangan
batubara.
Berdasarkan
perjanjian-perjanjian
tersebut,
Adaro
diharuskan membayar biaya jasa kepada
kontraktor,
dihitung
secara
bulanan,
berdasarkan rumus yang meliputi jumlah
batubara mentah dan overburden yang
ditambang dan diangkut. Kontraktor akan
menyediakan
semua
sarana,
mesin,
perlengkapan, dan barang-barang lain yang
diperlukan
untuk
melakukan
jasa
penambangan
dan
transportasi,
dan
diharuskan memenuhi persyaratan minimum
produksi tertentu.
Adaro
juga
mengadakan
perjanjian
pengangkutan, transportasi, dan pemindahan
batubara
dengan
kontraktor
untuk
menyediakan jasa transportasi dari wilayah
utama Adaro ke pelabuhan tujuan yang telah
ditentukan. Adaro diharuskan membayar
biaya jasa kepada kontraktor, dihitung secara
bulanan, berdasarkan suatu rumusan yang
meliputi jumlah batubara yang diangkut.
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
a.
IKATAN,
DAN
40.
barging,
related
Tipe perjanjian/
Agreement type
Tanggal perjanjian/
Agreement date
7 September 2009
31 Juli/
July 2013
6 April 2010
31 Desember/
December 2013
28 September 2009
31 Desember/
December 2013
22 Februari/
February 2010
22 Februari/
February 2015
1 Oktober/
October 2010
31 Oktober/
October 2017
PT Mitra Bahtera
Segara Sejati Tbk
Pengangkutan
batubara/Coal barging
1 Oktober/
October 2010
31 Oktober/
October 2017
PT Meratus
Advance Maritim
Pengangkutan
batubara/Coal barging
1 Desember/
December 2010
31 Oktober/
October 2017
PT Shell Indonesia
8 Desember/
December 2009
28 September 2012
1 Oktober/
October 2022
31 Desember/
December 2013
31 Desember/
December 2013
31 Desember/
December 2013
31 Desember/
December 2013
PT Bukit Makmur
Mandiri Utama
PT Rahman
Abdijaya
PT Rante Mutiara
Insani
PT Pamapersada
Nusantara
SIS
menyediakan
jasa
kontraktor
penambangan kepada produsen batubara.
Berdasarkan perjanjian-perjanjian tersebut,
SIS menyediakan tenaga kerja, peralatan,
dan material untuk pembuangan overburden,
penambangan batubara, dan pengangkutan
overburden dan batubara, dan diharuskan
untuk memenuhi produksi minimum tertentu
untuk aktivitas-aktivitas ini. SIS akan
menerima imbalan jasa yang dihitung secara
bulanan, berdasarkan suatu rumusan yang
meliputi beberapa klausa penyesuaian.
1 Oktober/
October 2012
29 Januari/
January 2013
28 September 2012
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
a.
IKATAN,
DAN
Produsen batubara/
Coal producer
PT Berau Coal (Binungan H4)
PT Berau Coal (Binungan Blok C 1-4)
PT Berau Coal (Sambarata)
PT Berau Coal (Sambarata Blok B-1)
PT Sumber Kurnia Buana
PT Borneo Indobara
PT Indomining
b.
40.
Tanggal perjanjian/
Agreement date
27 Desember/December 2004
1 Maret/March 2007
25 Februari/February 2004
21 Januari/January 2008
10 Mei/May 2005
17 Oktober/October 2006
14 Agustus/August 2007
b.
barging,
related
31 Desember/December 2013
31 Desember/December 2015
29 Desember/ December 2015
30 Juni/June 2017
31 Januari/January 2013
31 Agustus/August 2014 atau/or
tingkat produksi tertentu/
certain production level
31 Januari/January 2013 atau/or tingkat
produksi tertentu/
certain production level
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
c.
IKATAN,
DAN
40.
Royalty claim
In
September
2006,
the
Jakarta
Administrative Court issued a decision in
favour of Adaro. The Jakarta High
Administrative Court concurred with the
Jakarta
Administrative
Court
in
February 2007. On 26 September 2008, the
Indonesian Supreme Court concurred with the
decision of the Jakarta High Administrative
Court and the decision of the Indonesian
Supreme Court is final and binding.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
c.
IKATAN,
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
d.
IKATAN,
Pengeluaran modal
40.
Fasilitas bank
Capital expenditure
e.
Banking facility
Penggunaan
fasilitas
bank
tertentu
mensyaratkan Adaro untuk menempatkan
deposito berjangka (lihat Catatan 6).
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
e.
IKATAN,
DAN
40.
Komitmen penjualan
f.
g.
Forestry fee
Based on Government Regulation No. 2 dated
4 February 2008, all companies that have
activities in production and protected forest
areas not related to forestry will have an
obligation to pay a forestry fee ranging from
Rp 1,200,000 (full amount) to Rp 3,000,000
(full amount) per hectare. This fee is effective
from 2008. The Group has recognised this fee
on an accrual basis.
Sales commitments
As at 31 December 2012, Adaro had various
commitments to deliver approximately 194.2
million metric tonnes of coal to various buyers,
subject to price agreements. The coal will be
periodically delivered from 2013 until 2022.
h.
Engineering,
Procurement
Construction Agreement
and
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
h.
IKATAN,
40.
Tuntutan hukum
i.
k.
Legal proceedings
From time to time, the Group is involved in
various legal proceedings as a normal
incident to the Groups business. The Group
is of the opinion that adverse decisions in any
pending or threatened proceedings, or that
any amounts it may be required to pay by
reason thereof will not have a material
adverse effect on its consolidated financial
condition or the consolidated results of its
operations.
and
Engineering,
Procurement
Construction Agreement (continued)
j.
k.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
l.
IKATAN,
40.
Undang-Undang
baru
menjelaskan
bahwa PKP2B akan tetap diberlakukan
sampai jangka waktu berakhirnya
kontrak. Namun, Undang-Undang juga
menetapkan bahwa PKP2B yang ada
harus disesuaikan dalam jangka waktu
satu tahun terhadap ketentuan UndangUndang yang baru (kecuali untuk
penerimaan negara - yang tidak
didefinisikan,
tetapi
diasumsikan
termasuk royalti dan pajak); dan
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
l.
m.
IKATAN,
DAN
40.
Grup
terus
memonitor
perkembangan
peraturan
pelaksanaan
Undang-Undang
tersebut
secara
ketat
dan
akan
mempertimbangkan dampak terhadap operasi
Grup, jika ada, pada saat peraturan-peraturan
pelaksana ini diterbitkan.
m.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
m.
n.
IKATAN,
40.
Ministerial
(continued)
Regulation
No.
28/2009
n.
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
n.
o.
IKATAN,
DAN
40.
Ministerial
(continued)
Regulation
No.
34/2009
o.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
p.
q.
Perjanjian
overburden
system
IKATAN,
sehubungan
crushing dan
DAN
dengan
conveying
40.
q.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
q.
IKATAN,
40.
r.
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
r.
IKATAN,
DAN
40.
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
r.
IKATAN,
DAN
40.
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
s.
t.
IKATAN,
DAN
40.
Dalam
proyek
ini,
konsorsium
akan
membangun pembangkit listrik bertenaga
batubara dengan kapasitas 2x100 MW di
Kalimantan Selatan dan akan menjual daya
listrik kepada PLN dibawah kontrak pembelian
listrik selama 25 tahun.
Perjanjian Guaranteed
AS$270.000
Bridge
Facility
t.
40.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
u.
IKATAN,
DAN
40.
u.
JAMINAN REKLAMASI
41.
41.
RECLAMATION GUARANTEE
An
IUP-Exploration
holder,
among
other
requirements, must include a reclamation plan in its
exploration work plan and budget and provide a
reclamation guarantee in the form of a time deposit
placed at a state-owned bank.
42.
Berdasarkan
Surat
Keputusan
DJMBP
No. 882/37.06/DJB/2010 tertanggal 26 Maret 2010,
No.
1153/30/DJB/2011
tertanggal
11 Maret 2011 dan No. 2016/37.06/DJB/2012
tertanggal 18 Juni 2012, Adaro diwajibkan untuk
menyediakan Jaminan Reklamasi dalam bentuk
jaminan pelaksanaan. Pada tanggal laporan posisi
keuangan konsolidasian, Adaro telah menempatkan
jaminan
reklamasi
dalam
bentuk
jaminan
pelaksanaan sejumlah Rp 63,3 miliar (2011: Rp 47,1
miliar).
42.
43.
43.
a.
a.
Risiko pasar
(i)
Market risk
(i)
43.
(ii)
Risiko harga
Grup terekspos terhadap risiko harga
komoditas karena batubara adalah
produk komoditas yang diperjualbelikan
di pasar batubara dunia. Harga batubara
Adaro
(Envirocoal)
ditentukan
berdasarkan harga batubara dunia, yang
cenderung sangat mengikuti siklus dan
dapat berfluktuasi secara signifikan.
Sebagai produk komoditas, harga
batubara dunia sangat tergantung pada
dinamika pasokan dan permintaan
batubara di pasar ekspor dunia. Grup
belum
mengadakan
perjanjian
perdagangan batubara dan belum
melakukan perikatan harga batubara
jangka panjang untuk melakukan lindung
nilai terhadap fluktuasi harga batubara,
tetapi dapat saja melakukannya di masa
depan. Sebaliknya, Grup melakukan
kontrak penjualan batubara dengan
beberapa
pelanggan
menggunakan
harga tetap selama satu tahun untuk
melindungi sebagian dari pendapatan
untuk tiap tahunnya.
43.
43.
43.
43.
43.
b.
Risiko kredit
b.
Credit risk
43.
43.
b.
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
Jumlah
Jumlah
31 Desember/December 2012
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami
mengalami
penurunan nilai/
penurunan nilai/
Past due
Past due and
but not impaired
impaired
Jumlah/Total
7,188
393,993
4
72,828
10,000
7,192
476,821
4,322
6,883
11,205
36,670
36,670
44,562
44,562
Trade receivable
Group 1
Group 2
Other receivables
Group 2
Loans to third
parties
Group 2
Loan to related
party
Group 2
486,735
79,715
10,000
576,450
Total
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
Piutang usaha
Grup 1
Grup 2
Piutang lain-lain
Grup 2
Pinjaman ke
pihak ketiga
Grup 1
Grup 2
Pinjaman ke
pihak berelasi
Grup 2
Piutang usaha
Grup 1
Grup 2
Piutang lain-lain
Grup 2
Pinjaman ke
pihak ketiga
Grup 2
Pinjaman ke
pihak berelasi
Grup 2
31 Desember/December 2011
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami
mengalami
penurunan nilai/
penurunan nilai/
Past due
Past due and
but not impaired
impaired
Jumlah/Total
241
399,656
71,445
241
471,101
6,645
6,883
13,528
16,542
20,000
16,542
20,000
15,508
15,508
Trade receivable
Group 1
Group 2
Other receivables
Group 2
Loans to third
parties
Group 1
Group 2
Loan to related
party
Group 2
458,592
78,328
536,920
Total
43.
43.
43.
43.
Risiko likuiditas
Liquidity risk
Jumlah/Total
352,675
35,185
35,539
352,675
35,185
35,539
1,979
4,765
467
-
2,446
4,765
500
500
9,110
40,161
-
24,167
274,060
61,000
60,240
928,706
244,000
522,164
922,000
93,517
1,765,091
1,227,000
479,414
359,227
1,233,913
1,444,164
3,516,718
43.
43.
b.
d.
31 Desember/December 2011
Lebih dari tiga
Lebih dari satu
bulan dan
tahun dan
kurang dari satu
kurang dari lima
tahun/More than
tahun/More than
three months and one year and not
Lebih dari lima
not later than
later than
tahun/More than
one year
five years
five years
Jumlah/Total
388,342
39,192
132,429
388,342
39,192
132,429
1,708
7,306
2,389
-
1,385
-
5,482
7,306
500
500
14,430
35,078
-
23,065
145,261
61,000
41,401
947,796
244,000
280,333
983,000
78,896
1,408,468
1,288,000
618,485
231,715
1,235,082
1,263,333
3,348,615
d.
31 Desember/December 2012
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
Senior Notes
90,462
1,566,490
788,530
87,874
1,593,559
893,928
31 Desember/December 2011
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
Senior Notes
75,246
1,242,029
787,292
74,575
1,256,165
878,184
43.
43.
43.
44.
43.
REKLASIFIKASI
44.
RECLASSIFICATION
Sebelum
reklasifikasi/
Before
reclassification
Biaya eksplorasi dan
pengembangan yang
ditangguhkan
Properti pertambangan
Tambahan modal disetor
Selisih nilai transaksi
restrukturisasi atas
entitas sepengendali
7,942
1,005,270
1,175,281
(20,787)
Reklasifikasi/
Reclassification
(7,942)
7,942
(20,787)
20,787
Setelah
reklasifikasi/
After
reclassification
1,013,212
1,154,494
Deferred exploration
and development
expenditure
Mining properties
Additional paid-in-capital
Difference in value from
restructuring transactions
of entities under common
control
REKLASIFIKASI (lanjutan)
44.
Reklasifikasi/
Reclassification
10,322
1,244,650
1,175,281
(10,322)
10,322
(20,787)
(20,787)
45.
Setelah
reklasifikasi/
After
reclassification
1,254,972
1,154,494
20,787
Reklasifikasi/
Reclassification
(2,824)
1,992
(151,533)
Deferred exploration
and development
expenditure
Mining properties
Additional paid-in-capital
Difference in value from
restructuring transactions
of entities under common
control
RECLASSIFICATION (continued)
2,824
(1,992)
(832)
45.
Setelah
reklasifikasi/
After
reclassification
(152,365)
Loss on disposal of
fixed assets
Foreign exchange gain, net
Other expenses, net