Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Catatan/
Notes
31
Maret/
March
2015
31
Desember/
December
2014*
1
Januari/
January
2014*
ASET
ASET LANCAR
Kas dan setara kas
Kas di bank dan deposito berjangka
yang dibatasi penggunaannya bagian lancar
Piutang usaha - pihak ketiga
Persediaan
Pajak dibayar dimuka bagian lancar
Pajak yang bisa dipulihkan
kembali - bagian lancar
Piutang lain-lain - pihak ketiga
Pinjaman ke pihak ketiga bagian lancar
Pinjaman ke pihak berelasi
Instrumen keuangan derivatif
Uang muka dan biaya dibayar
dimuka - bagian lancar
Aset lancar lain-lain
ASSETS
742,173
745,248
680,904
6
7
9
390
301,616
80,022
285,560
96,743
389
309,565
102,747
35a
80,224
80,452
186,716
35b
37,052
1,813
45,779
1,606
10,875
1,980
17
2,630
-
16,670
40,233
1,379
18,205
1,021
15,656
588
18,469
952
CURRENT ASSETS
Cash and cash equivalents
Restricted cash in bank
and time deposits current portion
Trade receivables - third parties
Inventories
Prepaid taxes current portion
Recoverable taxes current portion
Other receivables - third parties
Loans to third parties current portion
Loan to a related party
Derivative financial instruments
Advances and prepayments current portion
Other current assets
1,265,146
1,271,632
1,370,879
NON-CURRENT ASSETS
1,952
1,166
601
12
393,471
395,626
402,021
54,054
52,641
68,170
17
13,370
35a
52,474
47,473
35b
10
13
11
14
35e
2,083,956
1,571,296
903,553
6,293
21,418
213
2,098,603
1,616,603
903,553
4,755
21,599
12,301
111
2,186,801
1,705,799
920,296
8,660
20,278
5,101,837
5,142,232
5,325,038
TOTAL ASET
6,366,983
6,413,864
6,695,917
TOTAL ASSETS
Catatan/
Notes
31
Desember/
December
2014*
1
Januari/
January
2014*
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
Pinjaman dari pihak ketiga
Instrumen keuangan derivatif
Utang lain-lain
LIABILITIES
15
29
18
35c
16
264,431
30,376
55,680
48,528
351,145
30,067
26,887
47,744
44,786
326,987
39,983
44,836
37,468
117,022
21
22
19
20
31,088
143,851
15,541
54,910
3,761
32,249
160,522
15,541
61,864
3,790
32,289
155,577
19,517
CURRENT LIABILITIES
Trade payables
Dividends payable
Accrued expenses
Taxes payable
Royalties payable
Current maturity of long-term
borrowings:
Finance lease payables Bank loans Loans from a third party
Derivative financial instruments
Other liabilities
648,166
774,595
773,679
NON-CURRENT LIABILITIES
21
22
23
35e
24
66,948
1,643,849
569,930
52,061
74,322
1,613,437
575,888
51,012
47,511
1,195,541
789,870
633,685
37,641
25
69,091
65,138
40,355
2,401,879
2,379,797
2,744,603
TOTAL LIABILITAS
3,050,045
3,154,392
3,518,282
TOTAL LIABILITIES
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 Rp100 per saham
Tambahan modal disetor, neto
Saldo laba
Rugi komprehensif lainnya
EQUITY
26
27
28
2i
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 Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
342,940
1,154,494
1,369,946
(42,435)
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
2,824,945
2,767,610
2,687,165
491,993
491,862
490,470
Non-controlling interests
Total ekuitas
3,316,938
3,259,472
3,177,635
Total equity
6,366,983
6,413,864
6,695,917
30
Catatan/
Notes
31 Maret/
March 2014*
Pendapatan usaha
31
710,946
844,699
32
(545,301)
(598,265)
165,645
246,434
33
(42,054)
(34,359)
34
(7,730)
30,567
Laba bruto
Beban usaha
(Beban)/pendapatan
lain-lain, neto
Revenue
Cost of revenue
Gross profit
Operating expenses
Laba usaha
115,861
242,642
Pendapatan keuangan
Biaya keuangan
Bagian atas rugi neto entitas
asosiasi dan ventura bersama
4,390
(15,337)
3,003
(30,510)
(2,155)
(130)
(13,102)
(27,637)
102,759
215,005
(43,279)
(83,068)
59,480
131,937
12
35d
Finance income
Finance costs
Share in net loss of associates
and joint ventures
(2,584)
35d
35d
1,035
(465)
(2,014)
57,466
(328)
971
132,908
880
(310)
729
Catatan/
Notes
Laba periode berjalan yang
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
31 Maret/
March 2015
30
30
31 Maret/
March 2014*
59,063
417
128,752
3,185
59,480
131,937
57,335
131
131,737
1,171
Total comprehensive
income for the period
attributable to:
Owners of the parent
Non-controlling interests
57,466
132,908
0.00403
0.00375
37
0.00185
0.00172
Modal
sahaml
Share
capital
Saldo pada 1 Januari 2014
sebelum disajikan kembali
342,940
1,154,494
47,088
1,149,709
Efek penerapan
PSAK No. 24 (Revisi 2013)
3,190
342,940
1,154,494
47,088
1,152,899
128,752
342,940
1,154,494
47,088
1,281,651
(8,379)
342,940
1,154,494
49,400
1,260,307
(12,789)
1,176
342,940
1,154,494
49,400
1,261,483
59,063
342,940
1,154,494
49.400
1,320,546
(11,273)
Total
Kepentingan
nonpengendali/
Noncontrolling
interests
Total
ekuitas/
Total equity
310
707
2,683,975
490,218
3,174,193
1 January 2014
before restatement
3,190
252
3,442
Impact of adoption of
SFAS No. 24 (Revised 2013)
(11,273)
310
707
2,687,165
490,470
3,177,635
Balance as at
1 January 2014
2,894
(310)
401
131,737
1,171
132,908
1,108
2,818,902
491,641
3,310,543
(27,918)
2,766,434
491,714
3,258,148
1,176
148
1,324
2,767,610
491,862
3,259,472
57,335
131
57,466
2,824,945
491,993
3,316,938
Balance as at
31 March 2015
Efek penerapan
PSAK No. 24 (Revisi 2013)
Saldo pada 1 Januari 2015*
(12,789)
(2,298)
(15,087)
(27,918)
570
(27,348)
31 March 2014*
1 January 2015
before restatement
Impact of adoption of
SFAS No. 24 (Revised 2013)
Balance as at
1 January 2015*
The accompanying notes to the interim consolidated financial statements form an integral part of
these consolidated financial statements
31 Maret/
March 2014
694,890
(474,657)
(41,929)
4,390
(59,379)
(43,719)
1,592
(13,216)
247
749,194
(471,402)
(38,702)
3,003
(78,148)
(59,413)
8,681
(12,961)
(364)
68,219
99,888
(13,372)
781
(11,688)
181
(16,000)
-
25,130
42,406
16,670
(8,955)
(6,142)
(8)
(42)
(37,554)
66,515
60,000
(48,250)
96,000
(69,500)
(30,067)
(39,983)
(1,176)
(8,535)
(1,171)
(10,215)
(28,028)
(24,869)
31 Maret/
March 2014
2,637
141,534
745,248
680,904
5,747
828,185
(5,712)
742,173
1.
UMUM
a.
Pendirian
lainnya
Perusahaan
dan
informasi
GENERAL
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.
1.
UMUM (lanjutan)
a.
Pendirian Perusahaan
lainnya (lanjutan)
dan
GENERAL (continued)
informasi
a.
:
:
:
:
Edwin Soeryadjaya
Theodore Permadi Rachmat
Ir. Subianto
Ir. Palgunadi Tatit Setyawan
Dr. Ir. Raden Pardede
:
:
:
:
President Commissioner
Vice President Commissioner
Commissioner
Independent Commissioners
Presiden Direktur
Wakil Presiden Direktur
Direktur
:
:
:
Garibaldi Thohir
Christian Ariano Rachmat
Sandiaga Salahuddin Uno
David Tendian
Chia Ah Hoo
M. Syah Indra Aman
Julius Aslan
Siswanto Prawiroatmodjo
:
:
:
President Director
Vice President Director
Directors
:
:
:
:
Chairman
Members
Struktur grup
b.
Group structure
Kegiatan
usaha/
Business
activity
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
31 Desember/
31 Maret/
December
March 2015
2014
Perdagangan
dan jasa/
Trading and
services
Indonesia
2007
100%
100%
6,702,457
6,800,071
PT Saptaindra
Sejati (SIS)
Jasa
pertambangan/
Mining services
Indonesia
2002
100%
100%
610,369
559,574
1.
UMUM (lanjutan)
b.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Pertambangan/
Mining
Indonesia
1992
100%
100%
2,513,802
2,615,232
PT Dianlia
Setyamukti
(Dianlia)
Investasi/
Investment
Indonesia
100%
100%
39,637
37,821
PT Jasapower
Indonesia
(JPI) a)
Jasa
pertambangan/
Mining services
Indonesia
100%
100%
271,809
271,697
PT Biscayne
Investments
(Biscayne)
Investasi/
Investment
Indonesia
100%
100%
123
127
PT Indonesia Bulk
Terminal (IBT)
1997
100%
100%
91,668
92,641
PT Adaro Persada
Mandiri (APM) a)
Jasa/Services
Indonesia
2006
100%
100%
48,221
49,414
Arindo Holdings
(Mauritius) Ltd.
(Arindo
Holdings) a)
Investasi/
Investment
Mauritius
100%
100%
424,192
420,548
Vindoor
Investments
(Mauritius) Ltd.
(Vindoor") a)
Investasi/
Investment
Mauritius
100%
100%
366,410
360,365
Coaltrade Services
International
Pte Ltd.
(Coaltrade)
Perdagangan
batubara/
Coal trading
Singapura/
Singapore
2001
100%
100%
93,372
88,459
PT Viscaya
Investments
(Viscaya)
Investasi/
Investment
Indonesia
100%
100%
277,313
269,150
PT Sarana Daya
Mandiri (SDM)
Jasa/Services
Indonesia
2009
51%
51%
42,404
41,109
Coronado Holdings
Pte Ltd.
(Coronado)
Investasi/
Investment
Singapura/
Singapore
86%
86%
33
32
Orchard Maritime
Logistics Pte
Ltd. (OML) a)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Singapura/
Singapore
2006
95%
95%
2,660
3,132
Orchard Maritime
Netherlands
B.V. (OMN)
Investasi/
Investment
Belanda/
Netherlands
95%
95%
45
54
PT Adaro Logistics
(AL) a)
Investasi/
Investment
Indonesia
100%
100%
429,993
421,181
PT Maritim Barito
Perkasa
(MBP)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
310,164
320,942
PT Harapan
Bahtera
Internusa
(HBI)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
7,062
10,239
1.
UMUM (lanjutan)
b.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
100%
100%
175,656
180,562
PT Makmur
Sejahtera
Wisesa
(MSW)
Perdagangan dan
pembangkitan
listrik/Trading
and power
plant services
Indonesia
2013
100%
100%
164,359
168,662
PT Puradika
Bongkar Muat
Makmur Jasa
(PBMM)
Jasa/Services
Indonesia
2013
100%
100%
2,952
2,457
PT Rehabilitasi
Lingkungan
Indonesia (RLI)
Jasa/Services
Indonesia
100%
100%
1,002
1,070
PT Indonesia Multi
Purpose
Terminal (IMPT)
Jasa pengelolaan
terminal/
Terminal
handling
services
Indonesia
2013
85%
85%
2,654
2,792
PT Mustika Indah
Permai (MIP)
Pertambangan/
Mining
Indonesia
75%
75%
38,637
39,668
PT Bukit Enim
Energi (BEE)
Pertambangan/
Mining
Indonesia
61%
61%
672
703
PT Adaro Mining
Technologies
(AMT) a)
Jasa/Services
Indonesia
100%
100%
36,607
37,451
PT Adaro
Eksplorasi
Indonesia
(AEI)
Jasa/Services
Indonesia
2007
100%
100%
2,052
2,738
PT Bhakti Energi
Persada (BEP) a)
Investasi/
Investment
Indonesia
10%
10%
60,718
59,248
PT Persada Multi
Bara (PMB)
Pertambangan/
Mining
Indonesia
10%
10%
13,331
13,138
PT Khazana Bumi
Kaliman (KBK)
Pertambangan/
Mining
Indonesia
9%
9%
5,604
5,438
PT Bumi Kaliman
Sejahtera (BKS)
Pertambangan/
Mining
Indonesia
9%
9%
8,287
8,010
PT Telen Eco
Coal (TEC)
Pertambangan/
Mining
Indonesia
10%
10%
11,778
11,713
PT Bumi Murau
Coal (BMC)
Pertambangan/
Mining
Indonesia
10%
10%
4,168
4,070
PT Birawa Pandu
Selaras (BPS)
Pertambangan/
Mining
Indonesia
9%
9%
533
453
PT Tri Panuntun
Persada (TPP)
Pertambangan/
Mining
Indonesia
9%
9%
452
392
PT Wahau Tutung
Investindo
(WTI)
10%
10%
8,384
8,019
1.
UMUM (lanjutan)
b.
GENERAL (continued)
b.
Kegiatan
usaha/
Business
activity
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
31 Desember/
31 Maret/
December
March 2015
2014
Transportasi/
Transportation
Indonesia
6%
6%
127
136
PT Bukit Bara
Alampersada
(BBA) a)
Investasi/
Investment
Indonesia
10%
10%
5,458
5,233
PT Bhakti Kumala
Sakti (BKI)
Jasa/Service
Indonesia
10%
10%
PT Wahau Sumber
Alam (WSA)
Jasa/Service
Indonesia
10%
10%
69
73
PT Etam Sukses
Sejahtera (ESS)
Jasa/Service
Indonesia
10%
334
PT Murau Selo
Sejahtera (MSS)
Jasa/Service
Indonesia
10%
PT Sumber Guna
Alam Lestari
(SGAL)
Jasa/Service
Indonesia
10%
PT Sarana Rekreasi
Mandiri (SRM)
Jasa/Service
Indonesia
100%
100%
Peternakan/
Farming
Indonesia
100%
100%
804
804
PT Paramitha Cipta
Sarana (PCS)
Pertambangan/
Mining
Indonesia
75%
75%
39,875
39,495
PT Semesta
Centramas (SCM)
Pertambangan/
Mining
Indonesia
2014
75%
75%
52,201
51,225
PT Laskar Semesta
Alam (LSA)
Pertambangan/
Mining
Indonesia
75%
75%
794
799
a)
b)
c.
Perjanjian
Kerjasama
Pertambangan Batubara
Pengusahaan
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.
c.
1.
UMUM (lanjutan)
c.
d.
Perjanjian
Kerjasama
Pengusahaan
Pertambangan Batubara (lanjutan)
GENERAL (continued)
c.
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
pengelolaan Pelabuhan Umum Batubara
di
Pulau
Laut,
Kalimantan
Selatan.
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.
1.
UMUM (lanjutan)
d.
e.
GENERAL (continued)
d.
e.
1.
UMUM (lanjutan)
e.
f.
Perjanjian
(lanjutan)
Kerjasama
Alur
Barito
GENERAL (continued)
e.
f.
Jenis/
Type
Pemegang/
Holder
Periode/
Period
(Tahun/
Years)
Surat Keputusan/Decree
No
Nomor/Number
Tanggal/Date
Izin/Permit
Oleh/By
Lokasi/Location
No. 503/188/KEP/
PERTAMBEN/2010
29 April 2010
Bupati Lahat/
Regent of Lahat
IUPOP
MIP
20
No. 256/KPTS/
TAMBEN/2011
9 Maret/March
2011
Bupati Muara
Enim/Regent of
Muara Enim
IUPOP
BEE
20
No. 540.1/K.288/
HK/V/2011
10 Mei/May
2011
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
BMC
20
1.
UMUM (lanjutan)
f.
GENERAL (continued)
f.
Jenis/
Type
Pemegang/
Holder
Periode/
Period
(Tahun/
Years)
Surat Keputusan/Decree
No
Nomor/Number
Tanggal/Date
Izin/Permit
Oleh/By
Lokasi/Location
No. 540.1/K.289/
HK/V/2011
10 Mei/May
2011
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
PMB
20
No. 540.1/K.490/
HK/V/2010
21 Mei/May
2010
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
TEC
28
No. 540.1/K.665/
HK/VIII/2012
6 Agustus/
August 2012
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
KBK
20
No. 540.1/K.666/
HK/VIII/2012
6 Agustus/
August 2012
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
BKS
20
No.
540.1/K.545/HK/VI/
2013
11 Juni/June
2013
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
TPP
20
No.
540.1/K.546/HK/VI/
2013
11 Juni/June
2013
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
BPS
20
10
12 Februari/
February
2015
Kementerian
Energi dan Sumber
Daya Mineral
(KESDM)/
Ministry of Energy
and Mineral
Resources
(MoEMR)
IUPOP
PCS
20
sampai
dengan/u
ntil 2029
11
10 Februari/
February
2015
KESDM/MoEMR
IUPOP
SCM
20
sampai
dengan/u
ntil 2029
12
24 Februari/
February
2015
KESDM/MoEMR
IUPOP
LSA
20
IUPOP: Izin Usaha Pertambangan Operasi dan Produksi/Operation and Production Mining Business Permit
* IUPOP disesuaikan dalam rangka perubahan statusnya menjadi perusahaan penanam modal asing/IUPOP adjusted due to changes in the status into foreign
capital investment company
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
b.
Dasar penyusunan
konsolidasian
laporan
keuangan
The
Groups
consolidated
financial
statements have been prepared in conformity
with
Indonesian
Financial
Accounting
Standards and the Decree of the Chairman of
Bapepam-LK No. KEP-347/BL/2012 dated
25 June 2012 regarding the Presentation and
Disclosure of Financial Statements of Issuers
or Public Companies.
b.
The
following
new
standards
and
amendments to existing standards have been
published and are mandatory for the Groups
consolidated financial statements for periods
beginning on or after 1 January 2015:
2.
c.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Prinsip-prinsip konsolidasi
i.
Entitas anak
i.1. Konsolidasi
c.
Principles of consolidation
i.
Subsidiaries
i.1. Consolidation
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
i.1. Consolidation (continued)
Intragroup balances, transactions,
income
and
expenses
are
eliminated. Profits and losses
resulting
from
intragroup
transactions that are recognised in
assets are also eliminated. The
accounting policies of subsidiaries
have
been
amended
where
necessary to ensure consistency
with the policies adopted by the
Group.
i.2. Acquisition
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
i.2. Acquisition (continued)
Acquisition-related
costs
expensed as incurred.
are
2.
IKHTISAR
(lanjutan)
c.
KEBIJAKAN
AKUNTANSI
PENTING
iii.
iv.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
2.
Akuisisi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Metode ekuitas
and
joint
ventures
Acquisitions
Investment in an associate or joint
venture are initially recognised at
cost. The cost of an acquisition is
measured at the fair value of the
assets
transferred,
equity
instruments issued or liabilities
incurred or assumed as at the date
of exchange, plus costs directly
attributable to the acquisition.
Goodwill on an associate or joint
venture represents the excess of the
cost of acquisition of the associate or
joint venture over the Groups share
of the fair value of the identifiable net
assets of the associate or joint
venture and is included in the
carrying amount of the investment.
ACCOUNTING
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
and
Equity method
(continued)
joint
of
ventures
accounting
Dividend
receivable
from
an
associate or joint venture is
recognised as reductions in the
carrying amount of the investment.
Pelepasan
Investasi pada entitas asosiasi atau
ventura
bersama
dihentikan
pengakuannya apabila Grup tidak
lagi memiliki pengaruh signifikan.
Grup mengukur investasi yang
tersisa sebesar nilai wajar. Selisih
antara jumlah tercatat investasi yang
tersisa pada tanggal hilangnya
pengaruh
signifikan
dan
nilai
wajarnya diakui dalam laba rugi.
Disposals
Investment in an associate or a joint
venture is derecognised when the
Group losses 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.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Pelepasan (lanjutan)
d.
joint
ventures
Disposals (continued)
and
ACCOUNTING
ii.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
31 Maret/
March 2015
Rupiah 10.000 (Rp)
Pound Sterling ()
Dolar Singapura (S$)
Dolar Australia (A$)
Euro ()
Yen 100 ()
Dolar Hongkong (HK$)
iii. Entitas dalam Grup
0.76
1.48
0.73
0.76
1.08
0.83
0.13
ACCOUNTING
31 Desember/
December 2014
0.80
1.56
0.76
0.82
1.22
0.84
0.12
2.
f.
g.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Piutang
f.
Receivables
Persediaan
Persediaan batubara dinilai berdasarkan nilai
terendah antara harga perolehan atau nilai
realisasi neto. Harga perolehan ditentukan
dengan metode rata-rata tertimbang yang
mencakup biaya penambangan, biaya tenaga
kerja langsung, biaya langsung lainnya, dan
alokasi bagian biaya tidak langsung variabel
dan tetap yang berkaitan dengan kegiatan
panambangan. Biaya tersebut tidak termasuk
biaya pinjaman. Nilai realisasi neto adalah
estimasi harga jual dalam kegiatan usaha
biasa dikurangi estimasi biaya penyelesaian
dan estimasi biaya yang diperlukan untuk
membuat penjualan.
g.
Inventories
Coal inventories are stated at the lower of
cost or net realisable value. Cost is
determined based on the weighted average
method which includes mining costs, direct
labor costs, other direct costs and an
appropriate portion of fixed and variable
overheads related to mining operations. It
excludes borrowing costs. The net realisable
value is the estimated selling price in the
ordinary course of business less the
estimated costs of completion and the
estimated costs necessary to make the sale.
2.
h.
Persediaan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
Inventories (continued)
Aset keuangan
h.1. Klasifikasi,
pengukuran
h.
pengakuan,
dan
Financial assets
h.1. Classifications,
measurement
recognition
and
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, restricted cash in bank and
time deposits, trade receivables, other
receivables, loans to third parties and
loan to a related party.
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.
2.
antar
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
instrumen
ACCOUNTING
2.
i.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
i.
Derivative financial
hedging activities
instruments
and
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
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.
(i)
(i)
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 period
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 same
line as 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.
2.
Aset tetap
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Fixed assets
harga
Tahun/Years
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan operasional
dan kendaraan
Kapal
Peralatan proyek
Peralatan tambang
Peralatan kantor
20
5 - 30
25
4 - 10
5 - 25
4
4
4
Buildings
Infrastructure
Power plant
Machinery, operational equipment
and vehicles
Vessels
Project equipment
Mining equipment
Office equipment
The fixed assets of Adaro are depreciated
using the straight-line method over the lesser
of the estimated useful lives of the assets, the
life of the mine or the term of the CCA, stated
as follows:
8 - 20
2 - 10
10
8 - 30
7 - 30
8 - 20
9 - 20
Buildings
Machinery, operational
equipment and vehicles
Office equipment
Crushing and handling facilities
Roads and bridges
Stockpile facilities
Dock facilities
2.
k.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Goodwill
Goodwill timbul dari akuisisi entitas anak dan
merupakan selisih imbalan yang ditransfer
terhadap kepemilikan dalam nilai wajar neto
atas aset, liabilitas, dan liabilitas kontinjensi
teridentifikasi dan nilai wajar kepentingan
nonpengendali pada pihak diakuisisi.
k.
Goodwill
Goodwill arises from the acquisition of
subsidiaries, and represents the excess of the
consideration transferred over the interest in
net fair value of the net identifiable assets,
liabilities and contingent liabilities of the
acquiree and the fair value of the noncontrolling interest in the acquiree.
2.
Goodwill (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
Goodwill (continued)
For the purpose of impairment testing,
goodwill acquired in a business combination
is allocated to each cash-generating units
(CGU), or group of CGUs, that is expected
to benefit from the synergies of the
combination. Each CGU or group of CGUs to
which the goodwill is allocated represents the
lowest level within the entity at which goodwill
is monitored for internal management
purposes. Goodwill is monitored at operating
segment level.
l.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
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)
IKHTISAR
(lanjutan)
m.
n.
KEBIJAKAN
AKUNTANSI PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
Exploration
(continued)
and
ACCOUNTING
evaluation
assets
Properti pertambangan
n.
Mining properties
2.
IKHTISAR
(lanjutan)
n.
o.
KEBIJAKAN
AKUNTANSI PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
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.
Tambang
dalam
pengembangan
dan
tambang yang berproduksi diuji penurunan
nilainya dengan mengacu pada kebijakan
akuntansi pada Catatan 2l.
o.
Stripping costs
Stripping costs are the costs of removing
overburden from a mine. Stripping costs
incurred in the development of a mine before
production commences are capitalised as part
of the cost of developing the mine, and are
subsequently depleted using a unit-ofproduction method on the basis of proved and
probable reserves.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
1.
1.
2.
2.
3.
3.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
2.
q.
Utang usaha
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Trade payables
Sewa
q.
Leases
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa dibuat
berdasarkan substansi perjanjian itu sendiri
dan penilaian apakah pemenuhan atas
perjanjian bergantung dari penggunaan aset
atau aset-aset tertentu, dan apakah perjanjian
memberikan hak untuk menggunakan aset.
r.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Leases (continued)
Provisi
(i)
r.
Provision
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 atas area yang
terganggu
tersebut
timbul
selama
penambangan.
Restoration,
rehabilitation
and
environmental expenditure to be incurred
in relation to the 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.
Provisi (lanjutan)
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision (continued)
2.
Provisi (lanjutan)
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision (continued)
(i)
can
be
reliably
2.
Provisi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
s.
ACCOUNTING
Provision (continued)
(ii) Other provisions (continued)
Pinjaman
s.
Borrowings
2.
u.
Biaya pinjaman
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Borrowing costs
u.
Employee benefits
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Modal saham
v.
Share capital
2.
x.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
z.
Pembagian dividen
x.
Dividend distributions
Dividend distributions to the Companys
shareholders are recognised as liabilities in
the interim consolidated financial statements
in the period when the dividends declared.
ACCOUNTING
y.
Kombinasi
bisnis
entitas sepengendali
dibukukan menggunakan metode penyatuan
kepemilikan (pooling-of-interest).
z.
2.
Pengakuan
(lanjutan)
pendapatan
dan
beban
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
expense
ACCOUNTING
recognition
i.
i.
Penjualan batubara
Pendapatan
diakui jika
terpenuhi:
-
Sales of coal
Revenue from coal sales is recognised
when all of the following conditions are
fulfilled:
-
2.
Pengakuan
(lanjutan)
ii.
pendapatan
dan
beban
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
ii.
expense
ACCOUNTING
recognition
Pengakuan
(lanjutan)
pendapatan
dan
beban
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
aa.
recognition
Pendapatan
bunga
diakui
dengan
menggunakan metode suku bunga efektif.
Ketika pinjaman atau piutang mengalami
penurunan nilai, Grup mengurangi nilai
tercatat pinjaman dan piutang tersebut
menjadi jumlah terpulihkannya, yakni
estimasi arus kas masa depan yang
didiskontokan berdasarkan suku bunga
efektif awal dari instrumen tersebut, dan
terus mengamortisasi diskonto sebagai
pendapatan bunga. Pendapatan bunga
atas pinjaman dan piutang yang
mengalami
penurunan
nilai
diakui
menggunakan suku bunga efektif awal.
v.
expense
ACCOUNTING
Pendapatan sewa
v.
Rental income
aa.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
aa.
income
Current
and
(continued)
deferred
tax
2.
bb.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
aa.
income
Current
and
(continued)
deferred
tax
Laporan segmen
Segmen operasi dilaporkan dengan cara yang
konsisten dengan pelaporan internal yang
diberikan kepada pengambil keputusan
operasional. Direksi merupakan pengambil
keputusan operasional yang bertanggung
jawab untuk mengalokasikan sumber daya
dan menilai kinerja segmen operasi dan
membuat keputusan strategis.
bb.
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 decisions, has
been identified as the Board of Directors.
3.
PENYAJIAN
LAPORAN
INTERIM
KEMBALI
ATAS
AKUN-AKUN
KEUANGAN
KONSOLIDASIAN
Jumlah tercatat
sebelumnya/
Previously
Reported
ASET TIDAK LANCAR
Aset pajak tangguhan
Penyesuaian
atas penerapan
PSAK No. 24
(Revisi 2013)/
Adjustment due
to adoption of
SFAS No. 24
(Revised 2013)
8,694
(34)
Jumlah setelah
penyesuaian/
Balance after
adjustment
8,660
NON-CURRENT ASSET
Deferred tax assets
37,641
633,685
NON-CURRENT
LIABILITIES
Retirement benefits
obligation
Deferred tax liabilities
1,199,987
490,470
EQUITY
Retained earnings
Non-controlling interest
43,068
631,734
EKUITAS
Saldo laba
Kepentingan non-pengendali
(5,427)
1,951
1,196,797
490,218
3,190
252
Jumlah tercatat
sebelumnya/
Previously
Reported
ASET TIDAK LANCAR
Aset pajak tangguhan
4,539
Penyesuaian
atas penerapan
PSAK No. 24
(Revisi 2013)/
Adjustment due
to adoption of
SFAS No. 24
(Revised 2013)
(216)
Jumlah setelah
penyesuaian/
Balance after
adjustment
4,755
NON-CURRENT ASSET
Deferred tax assets
51,012
575,888
NON-CURRENT
LIABILITIES
Retirement benefits
obligation
Deferred tax liabilities
1,310,883
491,862
EQUITY
Retained earnings
Non-controlling interest
53,153
574,855
1,309,707
491,714
(2,141)
1,033
1,176
148
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND
Penghasilan
yang
diperoleh
perusahaanperusahaan dalam Grup kadang-kadang dapat
dikenakan pajak final dan non-final. Penentuan
penghasilan yang dikenakan pajak final dan
non-final dan juga biaya pengurang pajak
sehubungan dengan penghasilan yang dikenakan
pajak non-final memerlukan pertimbangan dan
estimasi.
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
4.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
- Reserve estimates
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
Kewajiban pensiun
AND
ESTIMATES
Pension obligation
5.
5.
31 Maret/
March 2015
Kas
197
31 Desember/
December 2014
203
Cash on hand
26,462
25,422
26,462
25,422
201,909
246,413
55,054
7,108
49,147
57,615
47,003
41,455
311,074
394,630
370
1,167
370
1,167
337,906
421,219
4,685
61,490
8,322
79,440
13,007
140,930
277,413
56,650
157,447
23,149
57,000
2,300
391,063
182,896
404,070
323,826
Total
742,173
745,248
Total
5.
Rupiah
Dolar AS
6.
31 Maret/
March 2015
31 Desember/
December 2014
2.75% - 10.00%
0.80% - 3.25%
3.20% - 10.90%
0.09% - 3.40%
6.
Rupiah
US Dollars
RESTRICTED
DEPOSITS
CASH
IN
BANK
AND
TIME
31 Desember/
December 2014
Time deposits - Rupiah
PT Bank Mandiri (Persero) Tbk
390
1,352
566
600
600
1,952
1,166
2,342
1,166
1,166
Non-current portion
(390)
1,952
5.75%
0.20%-1.50%
31 Desember/
December 2014
0.20% - 1.50%
Rupiah
US Dollars
7.
PIUTANG USAHA
31 Maret/
March 2015
TRADE RECEIVABLES
31 Desember/
December 2014
Pihak ketiga
Dikurangi: provisi penurunan nilai
328,144
(26,528)
312,088
(26,528)
Total, neto
301,616
285,560
Third parties
Less: provision for impairment
Total, net
Dolar AS
Rupiah
220,708
107,436
208,166
103,922
US Dollars
Rupiah
Total
328,144
312,088
Total
Lancar
Jatuh tempo 1 - 30 hari
Jatuh tempo 31 - 60 hari
Jatuh tempo 61 - 90 hari
Jatuh tempo lebih dari 90 hari
278,645
17,398
1,919
687
29,495
256,065
24,626
1,023
49
30,325
Current
Overdue by 1 - 30 days
Overdue by 31 - 60 days
Overdue by 61 - 90 days
Overdue by more than 90 days
Total
328,144
312,088
Total
26,528
-
20,000
6,528
26,528
26,528
8.
9.
8.
31 Desember/
December 2014
47,339
10,086
50,505
6,212
7,498
2,953
413
6,923
1,956
6,671
72,259
68,297
(18,205)
(15,656)
54,054
52,641
PERSEDIAAN
9.
31 Maret/
March 2015
10.
INVENTORIES
31 Desember/
December 2014
Persediaan batubara
Perlengkapan dan bahan
pendukung
Bahan bakar dan minyak
pelumas
Suku cadang
28,468
44,011
Coal inventory
18,404
18,319
13,940
19,210
17,408
17,005
Total
80,022
96,743
Total
10.
Saldo
awal/
Beginning
balance
Balangan
213
31 Maret/March 2015
Mutasi ke
tambang
dalam
pengembangan/
Penambahan/
Transfer to mines
Addition
under development
8
(221)
Saldo
akhir/
Ending
balance
-
Balangan
Saldo
awal/
Beginning
balance
Balangan
10.
AND
31 Desember/December 2014
Mutasi ke
tambang
dalam
pengembangan/
Penambahan/
Transfer to mines
Addition
under development
111
102
EVALUATION
ASSETS
Saldo
akhir/
Ending
balance
-
213
Balangan
EXPLORATION
(continued)
ASET TETAP
11.
FIXED ASSETS
31 Maret/March 2015
Saldo
awal/
Beginning
balance
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan batubara
Fasilitas labuhan
Subtotal
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statements
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassifications
Penambahan/
Additions
76,378
80,259
85,534
162,425
194
-
1,017,938
238,996
3,875
12,413
24,907
2,267
19
922
303,670
165,265
6,400
2,508
22
444
791
6,404
174
(1,213)
22
-
Saldo
akhir/
Ending
balance
(406)
(356)
-
75,994
80,541
85,534
163,216
(4)
(111)
1,026,605
239,189
3,875
12,413
24,505
303,670
165,287
6,400
2,508
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
Stockpile facilities
Dock facilities
2,180,568
3,402
6,644
(877)
2,189,737
Subtotal
286,425
10,095
(2,892)
(480)
293,148
Construction in progress
165,183
(9,955)
155,228
Leased assets
Operational equipment
2,632,176
13,497
(6,203)
Total
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan batubara
Fasilitas labuhan
Subtotal
Aset sewa pembiayaan
Peralatan operasional
Total
Nilai buku neto
(15,757)
(32,723)
(11,255)
(1,183)
(1,289)
(2,022)
(636,210)
(49,621)
(2,391)
(7,979)
(17,440)
(32,948)
(3,485)
(26)
(917)
(114,104)
(78,149)
(5,341)
(2,283)
(6,350)
(2,821)
(70)
(13)
(973,253)
(51,124)
20
43
(2,204)
251
826
(1,064)
(1,357)
2,638,113
70
-
(16,850)
(34,012)
(13,234)
4
68
(671,358)
(52,855)
(2,391)
(8,005)
(17,463)
(120,454)
(80,970)
(5,411)
(2,296)
142
(1,025,299)
Subtotal
Leased assets
Operational equipment
(42,320)
(4,974)
5,776
(41,518)
(1,015,573)
(56,098)
4,712
142
(1,066,817)
1,616,603
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
Stockpile facilities
Dock facilities
1,571,296
Total
Net book value
11.
31 Desember/December 2014
Saldo
awal/
Beginning
balance
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan batubara
Fasilitas labuhan
Subtotal
Penambahan/
Additions
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statements
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassifications
Saldo
akhir/
Ending
balance
75,149
66,413
76,612
114,388
2,937
180
3
1,436
11,121
8,742
48,034
(207)
(212)
-
76,378
80,259
85,534
162,425
964,466
238,864
3,181
10,661
23,440
21,552
752
2,442
1,386
31,964
132
(58)
(690)
128
(44)
(47)
1,017,938
238,996
3,875
12,413
24,907
252,629
165,084
6,101
2,508
4,431
123
-
46,610
58
299
-
303,670
165,265
6,400
2,508
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
Stockpile facilities
Dock facilities
1,999,496
33,806
147,776
(510)
2,180,568
Subtotal
387,090
38,494
(139,002)
(157)
286,425
Construction in progress
143,743
66,465
(45,025)
165,183
Leased assets
Operational equipment
2,530,329
138,765
(36,251)
Total
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan tambang
Peralatan proyek
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Fasilitas penampungan batubara
Fasilitas labuhan
Subtotal
Aset sewa pembiayaan
Peralatan operasional
Total
Nilai buku neto
2,632,176
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Mining equipment
Project equipment
Office equipment
Crushing and handling
facilities
Roads and bridges
Stockpile facilities
Dock facilities
(4,189)
(4,868)
(7,098)
188
48
36
-
(15,757)
(32,723)
(11,255)
(512,264)
(36,903)
(1,693)
(6,445)
(13,783)
(127,654)
(13,318)
(736)
(1,936)
(3,719)
3,692
600
38
402
20
16
42
(636,210)
(49,621)
(2,391)
(7,979)
(17,440)
(90,273)
(66,882)
(5,079)
(2,220)
(23,831)
(11,267)
(262)
(63)
(114,104)
(78,149)
(5,341)
(2,283)
(779,394)
(198,941)
4,988
94
(973,253)
Subtotal
Leased assets
Operational equipment
(45,136)
(22,319)
25,135
(42,320)
(824,530)
(221,260)
30,123
94
(1,015,573)
1,705,799
1,616,603
31 Maret/
March 2015
Total
(667)
(11,792)
(27,855)
(4,205)
Total
Net book value
55,053
719
52,294
450
326
350
56,098
53,094
Total
11.
11.
6,203
(4,712)
2,242
(1,216)
Acquisition costs
Accumulated depreciation
1,491
1,026
781
181
(710)
(845)
Construction in progress
Persentase
penyelesaian/
Percentage of
Aset dalam penyelesaian completion
Overburden crushing dan
conveying system
Fasilitas peremukan dan
pengolahan
Jalan dan jembatan
2% - 99%
7% - 98%
Kapal
1%-55%
Lain-lain (masing-masing
di bawah AS$10.000)
2%-99%
31 Maret/March 2015
Akumulasi
Estimasi
biaya/
penyelesaian/
Accumulated
Estimated
costs
completion
*)
Total
*) Per tanggal 31 Maret 2015, konstruksi fisik overburden crushing dan
conveying system (OPCC) telah selesai dan saat ini sedang dalam tahap
pengujian untuk prosedur tertentu sebagaimana ditentukan dalam
perjanjian.
Construction
in progress
235,673
293,148
Total
11.
Persentase
penyelesaian/
Percentage of
Aset dalam penyelesaian completion
31 Desember/December 2014
Akumulasi
Estimasi
biaya/
penyelesaian/
Accumulated
Estimated
costs
completion
*)
233,833
14% - 99%
15,811
20% - 98%
12,817
Lain-lain (masing-masing
di bawah AS$10.000)
1% - 98%
23,964
Total
12.
Construction
in progress
*)
Februari 2015 Desember 2016/
February 2015 December 2016
Januari - Desember
2015/January December 2015
Bervariasi/Various
286,425
ASOSIASI
DAN
Saldo awal/
Beginning
balance
12.
Total
INVESTMENT
VENTURES
IN
ASSOCIATES
31 Maret/March 2015
Bagian atas
Penambahan/
laba/(rugi)
(pengurangan)/
neto/Share
Addition/
in net income
(deduction)
/(losses)
AND
Pendapatan
komprehensif
lainnya/Other
comprehensive
income
JOINT
Saldo akhir/
Ending
balance
Entitas asosiasi/Associates
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
140,840
74,313
71,627
59,417
27,800
7,026
6,946
(328)
(44)
(1,142)
(1,285)
(41)
(4)
(6)
140,512
74,269
70,485
58,132
27,759
7,022
6,940
Subtotal
387,969
(2,850)
385,119
6,480
1,177
750
(55)
7,230
1,122
7,657
695
8,352
395,626
393,471
Saldo awal/
Beginning
balance
(2,155)
31 Desember/December 2014
Bagian atas
Pendapatan
laba/(rugi)
komprehensif
neto/Share
lainnya/Other
in net income
comprehensive
/(losses)
income
Penambahan/
(pengurangan)/
Addition/
(deduction)
Saldo akhir/
Ending
balance
Entitas asosiasi/Associates
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
PT Servo Meda Sejahtera (SMS)
141,170
74,232
67,793
59,146
27,784
7,031
7,014
13,694
1,212
225
8,138
125
50
(13,384)
(1,542)
(144)
(4,304)
271
(109)
(55)
(68)
-
(310)
140,840
74,313
71,627
59,417
27,800
7,026
6,946
-
Subtotal
397,864
(3,634)
(5,951)
(310)
387,969
DAN
INVESTMENT IN ASSOCIATES
VENTURES (continued)
AND
31 Desember/December 2014
Bagian atas
Pendapatan
laba/(rugi)
komprehensif
neto/Share
lainnya/Other
in net income
comprehensive
/(losses)
income
4,157
-
Subtotal
Total
12.
Penambahan/
(pengurangan)/
Addition/
(deduction)
Saldo awal/
Beginning
balance
1,285
4,157
402,021
2,323
(108)
1,285
2,215
(2,349)
(3,736)
JOINT
Saldo akhir/
Ending
balance
(310)
6,480
1,177
7,657
395,626
Negara
domisili/
Country of
domicile
Aset/
Assets
Liabilitas/
Liabilities
Pendapatan/
Revenue
Laba/(rugi)/
Profit/(loss)
Kepemilikan/
Interest held
(%)
31 Maret/March 2015
PT Juloi Coal
PT Kalteng Coal
PT Maruwai Coal
PT Lahai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
BPI
PT Tanjung Power Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
11,097
3,974
190,135
176,812
1,201
427
645
247,644
31,994
7,819
2,868
28,861
42,562
684
247
306
226,381
30,261
6,347
675
(1,313)
(177)
(5,141)
(4,567)
(163)
(17)
(24)
2,206
(85)
25
25
25
25
25
25
25
34
65
31 Desember/December 2014
PT Juloi Coal
PT Kalteng Coal
PT Maruwai Coal
PT Lahai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
BPI
PT Tanjung Power Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
Indonesia
10,729
1,730
179,644
159,329
1,188
379
591
244,095
17,458
6,138
447
13,229
20,511
508
182
227
225,037
15,642
81,665
5,045
(6,168)
(577)
1,090
(17,217)
(438)
(224)
(275)
6,832
(166)
25
25
25
25
25
25
25
34
65
13.
PROPERTI PERTAMBANGAN
13.
Tambang
dalam
pengembangan/
Mines under
development
Harga perolehan
Saldo awal
Mutasi ke tambang
dalam pengembangan
Penambahan
Saldo akhir
31 Maret/March 2015
Tambang
yang
berproduksi/
Mines in
production
MINING PROPERTIES
Total
1,025,783
1,577,632
2,603,415
221
258
8,730
221
8,988
Acquisition costs
Beginning balance
Transfer to mines under
development
Addition
1,026,262
1,586,362
2,612,624
Ending balance
Akumulasi amortisasi
Saldo awal
Amortisasi
(464,107)
(23,856)
(464,107)
(23,856)
Accumulated amortisation
Beginning balance
Amortisation
Saldo akhir
(487,963)
(487,963)
Ending balance
(40,705)
Penyisihan atas
penurunan nilai
(40,705)
985,557
1,098,399
2,083,956
31 Desember/December 2014
Tambang
Tambang
dalam
yang
pengembangan/
berproduksi/
Mines under
Mines in
development
production
Total
Harga perolehan
Saldo awal
Mutasi ke tambang
yang berproduksi
Penambahan
Saldo akhir
1,305,481
(286,167)
6,469
1,025,783
1,249,738
2,555,219
286,167
41,727
48,196
Acquisition costs
Beginning balance
Transfer to mines in
production
Addition
1,577,632
2,603,415
Ending balance
Akumulasi amortisasi
Saldo awal
Amortisasi
(368,418)
(95,689)
(368,418)
(95,689)
Accumulated amortisation
Beginning balance
Amortisation
Saldo akhir
(464,107)
(464,107)
Ending balance
(40,705)
Penyisihan atas
penurunan nilai
(40,705)
985,078
1,113,525
2,098,603
Seluruh
amortisasi
properti
pertambangan
dialokasikan ke beban pokok pendapatan.
13.
Manajemen
berkeyakinan
bahwa
penyisihan
penurunan nilai properti pertambangan pada tanggal
31 Maret 2015 cukup untuk menutup kerugian
penurunan nilai properti pertambangan.
14.
GOODWILL
14.
31 Maret/
March 2015
GOODWILL
31 Desember/
December 2014
Saldo awal
Penurunan nilai
903,553
-
920,296
(16,743)
903,553
903,553
Beginning balance
Impairment charge
Carrying amount - ending balance
Pertambangan
dan perdagangan
batubara/
Coal mining
and trading
Jasa
pertambangan/
Mining
services
733,634
39,665
Logistik/
Logistics
130,254
Total
903,553
GOODWILL (lanjutan)
14.
GOODWILL (continued)
15.
Pertambangan dan
perdagangan batubara/
Coal mining and trading
Jasa
pertambangan/
Mining services
Logistik/
Logistics
0%
0%
0%
9.5%-14%
9.5%
9%-12%
UTANG USAHA
15.
31 Maret/
March 2015
TRADE PAYABLES
31 Desember/
December 2014
Pihak ketiga
Pihak berelasi
252,166
12,265
333,925
17,220
Third parties
Related parties
Total
264,431
351,145
Total
16.
Dolar AS
Rupiah
Dolar Australia
Euro
Dolar Singapura
Dolar Hong Kong
Yen
227,455
36,389
138
414
24
7
4
285,279
64,743
591
403
116
13
US Dollars
Rupiah
Australian Dollars
Euro
Singapore Dollars
Hong Kong Dollars
Yen
Total
264,431
351,145
Total
UTANG ROYALTI
16.
31 Maret/
March 2015
48,528
ROYALTIES PAYABLE
31 Desember/
December 2014
44,786
17.
BEBAN AKRUAL
18.
31 Maret/
March 2015
19.
31 Desember/
December 2014
Biaya angkut
Bunga
Lain-lain
7,693
3,339
19,344
4,700
3,231
18,956
Freight cost
Interest
Others
Total
30,376
26,887
Total
19.
20.
31 Maret/
March 2015
Swap bahan bakar
54,910
Swap
bahan
bakar
Adaro
pada
31 Maret 2015 adalah sebagai berikut:
tanggal
ACCRUED EXPENSES
31 Desember/
December 2014
61,864
Fuel swap
Tanggal kontrak/
Contract date
Awal periode/
Period start
Akhir periode/
Period end
Kuantitas (barel)/
Quantity (barrels)
3 September 2014
24 September 2014
31 Desember/
December 2015
31 Desember
December 2015
31 Desember/
December 2015
540,000
OCBC Ltd.
1 Januari/
January 2015
1 Januari/
January 2015
1 Januari/
January 2015
3 September 2014
480,000
420,000
21.
21.
31 Maret/
March 2015
31 Desember/
December 2014
49,336
54,392
25,925
12,537
27,450
13,785
10,238
10,944
98,036
106,571
Dikurangi:
Bagian jangka pendek
(31,088)
(32,249)
66,948
74,322
Less:
Current portion
Non-current portion
34,570
36,022
72,229
79,068
106,799
115,090
Dikurangi:
Beban bunga yang belum
jatuh tempo
(8,763)
98,036
106,571
31,088
32,249
66,948
74,322
98,036
106,571
Less:
(8,519)
22.
22.
31 Maret/
March 2015
Dikurangi:
Bagian jangka pendek
Bagian jangka panjang
31 Desember/
December 2014
978,322
318,832
228,976
121,255
87,282
39,292
39,292
1,787,700
1,773,959
968,135
310,709
285,761
121,450
62,353
(143,851)
1,643,849
1.9% - 3.3%
(160,522)
1,613,437
Less:
Current portion
Non-current portion
US Dollars
22.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2015
2016
2017
2018
2019
2020
2021
Jumlah pembayaran/
Payment amount
AS$/US$33,000
AS$/US$64,000
AS$/US$80,000
AS$/US$116,000
AS$/US$140,000
AS$/US$144,000
AS$/US$412,000
AS$/US$989,000
Facility
Agreement
US$1,000,000
(continued)
b.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2015
2016
2017
2018
2019
2020
Jumlah pembayaran/
Payment amount
AS$/US$25,500
AS$/US$31,000
AS$/US$28,000
AS$/US$24,000
AS$/US$24,000
AS$/US$186,000
AS$/US$318,500
22.
c.
22.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2016
2017
2018
Jumlah pembayaran/
Payment amount
AS$/US$42,000
AS$/US$71,250
AS$/US$93,750
AS$/US$207,000
Jumlah pembayaran/
Payment amount
AS$/US$28,000
AS$/US$36,000
AS$/US$40,000
AS$/US$104,000
In accordance with the loan agreement, MBP
is required to maintain certain financial ratios,
with which MBP was in compliance as at
31 March 2015. MBP is also required to
comply with certain terms and conditions
relating to its Articles of Association, the
nature of the business, dividends, corporate
actions, financing activities and other matters.
MBP is in compliance with the related terms
and conditions.
Pinjaman Sindikasi
e.
Syndicated Loan
Adaro
Coaltrade
AS$/US$47,595
AS$/US$14,905
Jumlah/Total
AS$/US$62,500
f.
22.
f.
24.
SENIOR NOTES
23.
23.
SENIOR NOTES
24.
31 Maret/
March 2015
31 Desember/
December 2014
8.8% - 9% (Rp)
2.4% (US$)
5% - 15%
55
8% - 8.75% (Rp)
2% (US$)
5% - 15%
55
100% TMI3
100% TMI3
Discount rate
Salary growth rate
Normal retirement age
Mortality rate from the Indonesian
Mortality Table
31 Desember/
December 2014*
51,012
-
37,641
(1,049)
1,049
14,420
Beginning balance
Benefit paid
Amount charged to the consolidated
statements of profit or loss
and other comprehensive income
52,061
51,012
At end of period
25.
PROVISI
REKLAMASI
TAMBANG
DAN
PENUTUPAN
31 Maret/
March 2015
26.
OBLIGATION
BENEFITS
Tingkat diskonto
RETIREMENT
(continued)
25.
31 Desember/
December 2014
Saldo awal
Penambahan (Catatan 32)
Realisasi
Akresi
Efek selisih kurs
65,138
4,342
(367)
(22)
40,355
27,910
(4,826)
1,792
(93)
Saldo akhir
69,091
65,138
MODAL SAHAM
Seluruh saham Perusahaan tercatat di Bursa Efek
Indonesia sejak 16 Juli 2008. Struktur pemegang
saham Perusahaan pada tanggal 31 Maret 2015 dan
31 Desember 2014 berdasarkan catatan yang dibuat
oleh PT Kustodian Sentral Efek Indonesia (KSEI),
biro administrasi efek, adalah sebagai berikut:
26.
Beginning balance
Addition (Note 32)
Realisation
Accretion
Foreign exchange difference
Ending balance
SHARE CAPITAL
All shares in the Company have been listed on the
Indonesian Stock Exchange since 16 July 2008. The
Companys shareholders as at 31 March 2015 and
31 December 2014 based on the records maintained
by PT Kustodian Sentral Efek Indonesia (KSEI), the
share administrator, were as follows:
26.
Lembar
saham/
Number of
shares
Pemegang Saham/Shareholders
31 Maret/March 2015
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)
Masyarakat/Public
Total
31 Desember/December 2014
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)
Masyarakat/Public
Total
27.
31 Maret/
March 2015
Tambahan modal disetor saat
Penawaran Umum Saham
Perdana
Biaya emisi saham
Selisih nilai transaksi
restrukturisasi entitas
sepengendali
Tambahan modal disetor, neto
43.91
6.18
150,589
21,193
1,051,738,544
3.29
11,276
724,420,430
640,838,202
402,500,120
8,413,500
13,135,993,050
2.26
2.00
1.26
0.03
41.07
7,767
6,871
4,315
90
140,839
31,985,962,000
100.00
342,940
14,045,425,500
1,976,632,654
43.91
6.18
150,589
21,193
1,051,738,544
3.29
11,276
724,420,430
640,838,202
435,000,120
8,413,500
13,103,493,050
2.26
2.00
1.36
0.03
40.97
7,767
6,871
4,664
90
140,490
31,985,962,000
100.00
342,940
31 Desember/
December 2014
1,219,813
(44,532)
(20,787)
(20,787)
Jumlah/
Amount
14,045,425,500
1,976,632,654
1,219,813
(44,532)
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 lembar dan jumlah yang dibayarkan
atas saham yang dimiliki.
27.
1,154,494
28.
SALDO LABA
28.
Belum
dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Jumlah/
Total
47,088
1,196,797
3,190
3,190
1,152,899
47,088
128,752
128,752
1,281,651
47,088
1,328,739
Balance as at
31 March 2014*
1,260,307
49,400
1,309,707
1,176
1,176
1,261,483
49,400
1,310,883
59,063
59,063
1,320,546
49,400
1,369,946
Balance as at
31 March 2015
1,149,709
DIVIDEN
Pada Rapat Dewan Komisaris dan Direksi
Perusahaan
yang
diadakan
pada
tanggal
2 Desember 2013, telah disetujui pembayaran
dividen tunai untuk tahun 2013 sejumlah AS$39.983
(AS$0,00125/saham - nilai penuh). Dividen tunai
tersebut telah dibayarkan pada tanggal 16 Januari
2014.
29.
DIVIDENDS
At the Companys Board of Commissioners and
Directors Meeting held on 2 December 2013, a cash
dividend for 2013 of US$39,983 (US$0.00125/share
- full amount) was approved. The cash dividend was
paid on 16 January 2014.
29.
30.
DIVIDEN (lanjutan)
DIVIDENDS (continued)
KEPENTINGAN NON-PENGENDALI
30.
Saldo awal/
Beginning
balance
NON-CONTROLLING INTERESTS
31 Maret/March 2015
Penyesuaian,
penambahan dan Bagian atas
pengurangan/
laba/(rugi)
Adjustment,
neto/Share
addition and
in net
Dividen/
deduction
income/(loss)
Dividend
Saldo akhir/
Ending
balance
422,348
(332)
69,514
1,081
46
70,641
Total
491,862
417
(286)
491,993
Saldo awal/
Beginning
balance
(664)
Pendapatan
komprehensif
lainnya/Other
comprehensive
income
31 Desember/December 2014*
Penyesuaian,
penambahan dan Bagian atas
pengurangan/
laba/(rugi)
Adjustment,
neto/Share
addition and
in net
Dividen/
deduction
income/(loss)
Dividend
707
(2,539)
Saldo akhir/
Ending
balance
424,180
66,290
(284)
4,640
(1,032)
(100)
69,514
Total
490,470
(284)
5,347
(1,032)
(2,639)
491,862
Pendapatan
komprehensif
lainnya/Other
comprehensive
income
421,352
422,348
PENDAPATAN USAHA
31.
31 Maret/
March 2015
Penjualan batubara
Ekspor
Domestik
REVENUE
31 Maret/
March 2014
Sales of coal
Export
Domestic
534,356
124,758
626,660
165,363
659,114
792,023
Jasa penambangan
Domestik
34,264
33,691
Mining services
Domestic
Lain-lain
Ekspor
Domestik
150
17,418
150
18,835
Others
Export
Domestic
17,568
18,985
710,946
844,699
Total
32.
Total
32.
31 Maret/
March 2015
COST OF REVENUE
31 Maret/
March 2014
Penjualan batubara
Pertambangan
Pemrosesan batubara
267,765
27,478
303,467
29,064
295,243
332,531
73,326
44,321
45,891
91,480
65,490
42,810
23,856
21,427
4,342
2,556
44,011
(28,468)
44,298
(46,218)
Royalties to Government
Freight and handling costs
Depreciation (Note 11)
Amortisation of
mining properties (Note 13)
Mine closure and reclamation
costs (Note 25)
Coal inventory:
Beginning balance
Ending balance
15,543
(1,920)
502,522
554,374
Sales of coal
Mining
Coal processing
32.
31 Maret/
March 2015
31 Maret/
March 2014
Jasa pertambangan
Perbaikan dan pemeliharaan
Biaya pemakaian bahan
Biaya penyusutan (Catatan 11)
Biaya karyawan
Subkontraktor
Biaya lain-lain
9,382
8,300
6,201
4,559
1,686
1,965
9,623
7,377
7,196
4,730
1,473
2,954
32,093
33,353
Lain-lain
Biaya penyusutan (Catatan 11)
Biaya pemakaian bahan
Biaya lain-lain
2,961
1,740
5,985
2,288
2,925
5,325
Others
Depreciation (Note 11)
Consumables
Other costs
10,686
10,538
545,301
598,265
31 Maret/
March 2015
Mining services
Repair and maintenance
Consumables
Depreciation (Note 11)
Employee costs
Subcontractors
Other costs
31 Maret/
March 2014
Pihak ketiga:
PT Shell Indonesia
PT Pamapersada Nusantara
72,344
100,123
94,676
122,550
Third parties:
PT Shell Indonesia
PT Pamapersada Nusantara
Total
172,467
217,226
Total
BEBAN USAHA
33.
31 Maret/
March 2015
OPERATING EXPENSES
31 Maret/
March 2014
11,542
149
7,548
186
11,691
7,734
18,169
12,194
16,082
10,543
30,363
26,625
42,054
34,359
34.
34.
31 Maret/
March 2015
35.
31 Maret/
March 2014
(6,571)
(1,159)
11,246
7,885
Total, neto
(7,730)
30,567
Total, net
PERPAJAKAN
a.
35.
TAXATION
a.
31 Maret/
March 2015
Pajak penghasilan badan
PPN
Prepaid taxes
31 Desember/
December 2014
74,683
58,015
75,734
52,191
Total
132,698
127,925
Total
(80,224)
(80,452)
52,474
47,473
Non-current portion
11,436
b.
31 Maret/
March 2015
Pajak Penjualan
Piutang Pajak Bahan Bakar
Kendaraan Bermotor
(PBBKB)
Kelebihan pembayaran
royalti kepada
Pemerintah
Titipan kepada Pemerintah
Lainnya
Recoverable taxes
31 Desember/
December 2014
21,705
24,633
Sales Tax
14,577
19,334
558
11
201
571
17
1,224
37,052
45,779
(37,052)
(45,779)
35.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
35.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
35.
PERPAJAKAN (lanjutan)
b.
c.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
Utang pajak
c.
31 Maret/
March 2015
Taxes payable
31 Desember/
December 2014
44,495
36,433
7,982
8,385
1,026
1,251
1,629
831
711
215
466
Total
55,680
47,744
Total
35.
PERPAJAKAN (lanjutan)
d.
35.
31 Maret/
March 2014
86,805
(7,961)
(3,737)
43,279
83,068
31 Maret/
March 2015
51,240
Laba konsolidasian
sebelum pajak
penghasilan
TAXATION (continued)
d.
31 Maret/
March 2015
Pajak penghasilan kini
Pajak penghasilan
tangguhan
Total consolidated
income tax expense
31 Maret/
March 2014
102,759
215,005
50,856
96,680
Tax calculated at
applicable tax rates
(10,874)
(10,994)
7,766
(1,733)
(2,736)
8,022
(3,255)
(7,385)
Non-deductible expenses
Tax allowance
Others
43,279
83,068
Consolidated income
tax expense
35.
PERPAJAKAN (lanjutan)
d.
35.
Kerugian sebelum
pajak penghasilan Perusahaan
Koreksi fiskal:
Penghasilan yang telah
dikenakan pajak final
Beban yang tidak dapat
dikurangkan
menurut pajak
TAXATION (continued)
d.
31 Maret/
March 2015
Laba konsolidasian
sebelum pajak
penghasilan
Laba sebelum pajak
penghasilan entitas anak
Disesuaikan dengan jurnal
eliminasi konsolidasian
31 Maret/
March 2014
102,759
215,005
(104,953)
(215,998)
(47)
(2,241)
653
(340)
(125)
2,759
2,246
Non-deductible expenses
2,634
2,246
393
1,906
98
476
51,142
86,329
51,240
86,805
35.
PERPAJAKAN (lanjutan)
d.
TAXATION (continued)
d.
Pajak
penghasilan
yang
dibebankan/
(dikreditkan) sehubungan dengan pendapatan
komprehensif lainnya selama periode tiga
bulan berjalan adalah sebagai berikut:
Sebelum
pajak/
Before tax
e.
31 Maret/March 2015
(Beban)/
kredit pajak/
Tax (charge)/
Setelah pajak/
credit
After tax
1,035
(465)
570
Saldo
awal*/
Beginning
balance*
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
Perbedaan nilai buku
aset tetap komersial
dan fiskal
Perbedaan sewa
pembiayaan aset tetap
dan angsuran sewa
729
e.
Dicatat pada
laba rugi/
Charged to
profit or loss
31 Maret/March 2014
(Beban)/
kredit pajak/
Tax (charge)/ Setelah pajak/
credit
After tax
Sebelum
pajak/
Before tax
(328)
31 Maret/March 2015
Ditransfer
ke/dari aset/
liabilitas pajak
tangguhan/
Transfer to/
from deferred
tax assets/
liabilities
Dicatat
pada
ekuitas/
Charged to
equity
Saldo
akhir/
Ending
balance
123
2,361
1,137
(4,075)
155
6,346
244
4,755
1,538
20,175
(1,454)
484,131
(1,397)
(66)
(4,818)
6,293
18,778
(1,520)
479,313
(22,843)
465
(22,378)
(13,756)
491
(13,265)
116,192
114,359
(11,937)
(11,937)
(1,252)
1,154
(703)
7,335
575,888
(1,833)
401
(98)
(96)
142
(799)
7,477
(6,423)
465
569,930
35.
PERPAJAKAN (lanjutan)
e.
6,400
e.
31 Desember/December 2014*
Ditransfer
ke/dari aset/
liabilitas pajak
tangguhan/
Dicatat
Dicatat pada
Transfer to/
pada
laba rugi/
from deferred
ekuitas/
Charged to
tax assets/
Charged to
profit or loss
liabilities
equity
Saldo
awal*/
Beginning
balance*
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
TAXATION (continued)
(4,164)
Saldo
akhir/
Ending
balance
(2,113)
123
355
2,006
2,361
725
(4,800)
(4,075)
2,260
1,773
2,313
6,346
8,660
(1,311)
(2,594)
4,755
20,427
513,698
(17,026)
(1,114)
576
115,453
(9,000)
4,800
(252)
20,175
(2,653)
2,313
(1,454)
(29,567)
3,270
(23,419)
-
(1,267)
2,006
(2,937)
(4,800)
861
(2,113)
5,871
(703)
1,464
633,685
(31,784)
(2,594)
(23,419)
484,131
(22,843)
(13,756)
575,888
PERPAJAKAN (lanjutan)
e.
TAXATION (continued)
e.
f.
31 Desember/
December 2014
9,344
13,347
560,586
562,541
569,930
575,888
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 DGT
may assess or amend taxes within five years
of the time the tax becomes due.
g.
35.
PERPAJAKAN (lanjutan)
g.
TAXATION (continued)
g.
TRANSAKSI
BERELASI
a.
DAN
SALDO
DENGAN
PIHAK
Sifat hubungan
TRANSACTIONS
AND
RELATED PARTIES
WITH
a. Nature of relationships
Pihak berelasi/
Related parties
Sifat hubungan/
Nature of relationship
BALANCES
Afiliasi/Affiliate
Afiliasi/Affiliate
Rincian transaksi
b. Transaction details
Utang usaha
Trade payables
31 Maret/
March 2015
Jasa pertambangan:
PT Rahman Abdijaya
Jasa pengangkutan batubara:
PT Pulau Seroja Jaya
31 Desember/
December 2014
9,611
14,371
2,654
2,849
Mining services:
PT Rahman Abdijaya
Coal barging services:
PT Pulau Seroja Jaya
Total
12,265
17,220
Total
Persentase terhadap
total liabilitas
0.40%
0.55%
Cost of revenue
31 Maret/
March 2015
Jasa pertambangan:
PT Rahman Abdijaya
Jasa pengangkutan batubara:
PT Pulau Seroja Jaya
31 Maret/
March 2014
16,019
17,175
699
9,885
Mining services:
PT Rahman Abdijaya
Coal barging services:
PT Pulau Seroja Jaya
Total
16,718
27,060
Total
3.06%
4.52%
36.
DENGAN
PIHAK
c.
WITH
31 Maret/
March 2015
31 Maret/
March 2014
Remunerasi
Imbalan pasca kerja
8,181
388
7,238
416
Remuneration
Post employment benefits
Total
8,569
7,654
Total
TRANSACTIONS
AND
BALANCES
RELATED PARTIES (continued)
37.
31 Maret/
March 2015
31 Maret/
March 2014*
59,063
128,752
31,985,962
31,985,962
0.00403
31,985,962
2,381,730
34,367,692
0.00375
0.00185
31,985,962
2,381,730
34,367,692
0.00172
38.
31 Maret/March 2015
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
Kas di bank dan deposito
berjangka yang
dibatasi penggunaannya
518,912,035,223
440,558
48,130
1,405,692,624,368
761,290,215,904
39,660
320
52
107,436
58,185
Rp
5,109,027,236
390
206,043
Monetary assets
Cash and cash equivalents
Rp
S$
Rp
Rp
Taxes payable
Retirement benefits obligation
Provision for mine reclamation
108,156
97,887
Utang pajak
Liabilitas imbalan kerja
Provisi reklamasi
476,105,017,792
33,448
382,388
486,019
180,941
55,000
43,111,626,262
4,653,199
1,573
146,340,709,761
606,368,036,160
69,569,567,965
Monetary liabilities
Trade payables
36,389
24
414
4
138
7
3,295
5,038
1
11,185
46,344
5,317
Beban akrual
Rp
S$
A$
HK$
Rp
A$
Rp
Rp
Rp
Trade receivables
Prepaid taxes
Accrued expenses
38.
31 Desember/December 2014*
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
2,071,844,394,483
736,627
502,962
1,292,785,096,092
649,373,972,847
166,547
558
612
103,922
52,200
323,839
Taxes payable
Retirement benefits obligation
Provision for mine reclamation
137,840
185,999
Utang pajak
Liabilitas imbalan kerja
Provisi reklamasi
805,405,066,156
153,164
331,465
1,494,241
719,676
60,290,480,242
4,655,717
13,335
140,704,327,150
565,411,372,208
58,340,871,535
Trade receivables
Prepaid taxes
64,743
116
403
13
591
4,847
5,664
11
11,311
45,451
4,690
Beban akrual
Rp
S$
A$
Rp
A$
Rp
Rp
Rp
Monetary assets
Cash and cash equivalents
Accrued expenses
39.
TRANSAKSI NON-KAS
31 Maret/
March 2015
Aktivitas yang tidak
mempengaruhi arus kas:
Perolehan aset melalui utang
sewa pembiayaan
31 Maret/
March 2014
7,814
Non-cash activities:
Acquisition of assets under
finance leases
257
93
293
Penambahan properti
pertambangan melalui
kapitalisasi biaya depresiasi
40.
NON-CASH TRANSACTIONS
33
SEGMEN OPERASI
40.
OPERATING SEGMENTS
Jasa
pertambangan/
Mining
services
659,114
34,264
9,345
8,223
2,420
68,919
36,022
13,417
(120,778)
Pendapatan usaha
661,534
103,183
45,367
21,640
(120,778)
710,946
(516,377)
(96,908)
(25,075)
(8,787)
101,846
(545,301)
Cost of revenue
(11,691)
1,060
(30,363)
General and
administrative expense
(11,691)
Logistik/
Logistics
Lain-lain/
Others
Eliminasi/
Eliminations
Konsolidasi/
Consolidated
-
710,946
(8,281)
(5,785)
(3,643)
(13,714)
Biaya keuangan
(9,968)
(3,662)
(1,701)
(146)
140
(15,337)
405
(140)
4,390
Pendapatan keuangan
Beban pajak penghasilan
Laba periode berjalan
Depresiasi dan
amortisasi
2,873
687
565
External revenue
Inter-segment
revenue
Revenue
Finance costs
Finance income
(45,278)
1,510
(1,392)
(2,071)
3,952
(43,279)
68,300
(3,028)
12,718
(4,104)
(14,406)
59,480
(32,087)
(18,963)
(5,347)
(2,412)
(21,018)
(79,827)
31 Maret 2015
Depreciation and
amortisation
31 March 2015
Aset segmen
2,786,491
878,079
458,829
837,549
Liabilitas segmen
2,180,635
468,076
182,839
1,285,783
1,406,035
6,366,983
Segment assets
(1,067,288)
3,050,045
Segment liabilities
40.
40.
Jasa
penambangan/
Mining
services
Logistik/
Logistics
Lain-lain/
Others
Konsolidasi/
Consolidated
792,023
33,691
8,821
10,164
2,233
62,540
37,388
15,949
(118,110)
844,699
External revenue
Inter-segment
revenue
794,256
96,231
46,209
26,113
(118,110)
844,699
(565,363)
(93,659)
(27,796)
(9,795)
98,348
(598,265)
Cost of revenue
(7,734)
697
(26,625)
General and
administration expense
224
(30,510)
(222)
3,003
(7,734)
(6,876)
(5,345)
(2,192)
Biaya keuangan
(25,349)
(3,659)
(1,717)
Pendapatan keuangan
Eliminasi/
Eliminations
1,775
407
162
61
(585)
(12,909)
(9)
881
Revenue
Finance costs
Finance income
(83,068)
(4,296)
4,820
(83,068)
109,868
9,193
14,210
13,154
(14,488)
131,937
Depresiasi dan
dan amortisasi
(27,260)
(20,647)
(5,243)
(2,195)
(19,147)
(74,492)
Depreciation and
amortisation
31 Desember 2014*
31 December 2014*
Aset segmen
2,865,976
828,522
447,258
924,722
Liabilitas segmen
2,278,357
415,141
183,988
1,311,613
1,347,386
6,413,864
Segment assets
(1,034,707)
3,154,392
Segment liabilities
As restated (refer to Note 3) *
Domestik
Ekspor
- India
- Jepang
- Korea
- Cina
- Lain-lain
176,440
217,889
70,083
76,887
73,499
129,913
184,124
101,680
103,930
72,304
91,865
257,031
Domestic
Export
India Japan Korea China Others -
Total
710,946
844,699
Total
PERJANJIAN
KONTINJENSI
a.
PENTING,
IKATAN,
DAN
SIGNIFICANT AGREEMENTS,
AND CONTINGENCIES
a.
COMMITMENTS
Coal
mining,
hauling,
transhipment
and
other
agreements
barging,
related
Adaro,
sebagai
produsen
batubara,
mengadakan sejumlah perjanjian penambangan
batubara. Berdasarkan perjanjian-perjanjian
tersebut, Adaro diharuskan membayar biaya
sewa dan biaya jasa kepada kontraktor, dihitung
secara bulanan, berdasarkan rumus yang
meliputi jumlah batubara mentah yang diangkut
dan overburden yang ditambang dan diangkut.
Kontraktor akan menyediakan sarana, mesin,
perlengkapan, dan barang-barang lain yang
diperlukan dan dalam kondisi tertentu dapat
menggunakan peralatan Adaro sendiri 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 dan
menyediakan jasa floating crane dari tongkang
kontraktor
ke kapal
pelanggan. Adaro
diharuskan membayar biaya jasa kepada
kontraktor,
dihitung
secara
bulanan,
berdasarkan suatu rumusan yang meliputi
jumlah batubara yang diangkut.
Kontraktor/
Contractor
PT Pamapersada
Nusantara
PT Pamapersada
Nusantara
PT Bukit Makmur
Mandiri Utama
PT Rahman
Abdijaya
PT Rahman
Abdijaya
Tipe perjanjian/
Agreement type
Tanggal perjanjian/
Agreement date
7 September 2009
30 Juni/
June 2015
7 September 2009
30 Juni/
June 2015
1 Januari/
January 2009
30 Juni/
June 2015
1 Januari/
January 2009
30 Juni/
June 2015
1 Januari/
January 2009
30 Juni/
June 2015
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
a.
IKATAN,
DAN
Coal
mining,
hauling,
transhipment
and
other
agreements (continued)
barging,
related
Tipe perjanjian/
Agreement type
Tanggal perjanjian/
Agreement date
PT Rante Mutiara
Insani
Transportasi batubara/
Coal transportation
1 Oktober/
October 2009
PT Pulau Seroja
Jaya
Pengangkutan
batubara/Coal barging
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
8 Desember/
December 2009
28 September 2012
1 Oktober/
October 2022
30 Juni/
June 2015
30 Juni/
June 2015
30 Juni/
June 2015
30 Juni/
June 2015
PT Shell Indonesia
PT Bukit Makmur
Mandiri Utama
PT Rahman
Abdijaya
PT Pamapersada
Nusantara
PT Bukit Makmur
Mandiri Utama
1 Oktober/
October 2012
28 September 2012
28 September 2012
Tanggal perjanjian/
Agreement date
1 Maret/March 2007 21 September 2012
21 September 2012
23 Februari/February 2012
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
b.
c.
IKATAN,
DAN
Fasilitas bank
c.
Banking facility
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
c.
d.
IKATAN,
DAN
Penggunaan
fasilitas
bank
tertentu
mensyaratkan Adaro untuk menempatkan
deposito berjangka (lihat Catatan 6).
Komitmen penjualan
Pada tanggal 31 Maret 2015, Adaro memiliki
beberapa komitmen untuk mengirimkan
sekitar 143 juta metrik ton batubara kepada
beberapa pelanggan, bergantung kepada
kesepakatan harga. Batubara tersebut akan
dikirimkan secara periodik dari tahun 2015
sampai tahun 2022.
d.
Sales commitments
As at 31 March 2015, Adaro had various
commitments to deliver approximately 143
million metric tonnes of coal to various
buyers, subject to price agreements. The coal
will be delivered periodically from 2015 until
2022.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
e.
IKATAN,
DAN
Pengeluaran modal
Berdasarkan
Peraturan
Pemerintah
No. 33 tertanggal 16 Mei 2014 yang
menggantikan Peraturan Pemerintah No. 2,
tanggal 4 Februari 2008, seluruh perusahaan
yang memiliki aktivitas di dalam area hutan
produksi
dan
hutan
lindung
namun
kegiatannya tidak berhubungan dengan
kegiatan kehutanan memiliki kewajiban untuk
membayar iuran kehutanan dengan tarif
berkisar dari Rp1.600.000 (nilai penuh) sampai
Rp4.000.000 (nilai penuh) per hektar dengan
menggunakan formula tertentu. Iuran ini
berlaku sejak Agustus 2014. Grup telah
mengakui iuran ini dengan dasar akrual.
g.
Tuntutan hukum
Forestry fee
Based
on
Government
Regulation
No. 33 dated 16 May 2014 which replaces
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 with tariff
ranging from Rp1,600,000 (full amount) to
Rp4,000,000 (full amount) per hectare using a
certain formula. This fee is effective from
August 2014. The Group has recognised this
fee on an accrual basis.
g.
Capital expenditure
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 interim consolidated
financial condition or the interim consolidated
results of its operations.
h.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
h.
IKATAN,
DAN
Pada
bulan
Agustus
2009,
KESDM
mengeluarkan Peraturan Menteri No. 18/2009
mengenai prosedur perubahan investasi dalam
rangka implementasi Perjanjian Kerjasama
Pengusahaan Pertambangan Batubara dan
kontrak kerja batubara, yang mengatur apabila
Adaro mengubah rencana investasi, Adaro
harus mendapatkan persetujuan dari Direktorat
Jendral atas nama KESDM.
j.
j.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
j.
IKATAN,
DAN
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
j.
IKATAN,
DAN
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.
k.
k.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
k.
l.
m.
IKATAN,
DAN
Ministerial
(continued)
Regulation
No.
28/2009
l.
m.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
m.
n.
IKATAN,
DAN
Ministerial
(continued)
Regulation
No.
17/2010
On
3
March
2011,
the
MoEMR
issued
Ministerial
Decision
No. 0617.K/32/MEM/2011 on The Benchmark
Price for PT Perusahaan Listrik Negara
(Persero) (PLN) for the Operation of Coal
Fired Power Plants.
n.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
o.
p.
IKATAN,
DAN
Peraturan
ini
hanya
berlaku
untuk
perusahaan dalam Grup yang memiliki izin
usaha pertambangan.
Perjanjian
overburden
system
sehubungan
crushing dan
dengan
conveying
p.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
p.
q.
IKATAN,
Perjanjian
sehubungan
overburden crushing dan
system (lanjutan)
DAN
dengan
conveying
q.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
q.
r.
IKATAN,
DAN
r.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
r.
IKATAN,
DAN
t.
Perjanjian Guaranteed
AS$270.000
Bridge
Facility
s.
US$270,000
Agreement
Guaranteed
Bridge
Facility
t.
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
u.
IKATAN,
DAN
Perjanjian
pinjaman
konversi
dan
pengambilan saham baru serta perjanjian
opsi
41.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
v.
w.
IKATAN,
DAN
v.
w.
JAMINAN REKLAMASI
Pada tanggal 20 Desember 2010, Pemerintah
Indonesia mengeluarkan peraturan implementasi
atas Undang-Undang Mineral No. 4/2009, yaitu
PP No. 78 yang mengatur aktivitas reklamasi dan
pascatambang untuk pemegang IUP-Eksplorasi dan
IUP-Operasi Produksi.
42.
RECLAMATION GUARANTEE
On 20 December 2010, the Government of Indonesia
released an implementing regulation for Mining Law
No. 4/2009, i.e. GR No. 78 that deals with
reclamations and post-mining activities for both
IUP-Exploration and IUP-Production Operation
holders.
42.
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.
Berdasarkan
Surat
Keputusan
DJMB
No. 882/37.06/DJB/2010 tertanggal 26 Maret 2010,
No.1153/30/DJB/2011 tertanggal 11 Maret 2011,
No. 2016/37.06/DJB/2012 tertanggal 18 Juni 2012,
No. 3431/37.07/DJB/2012 tertanggal 10 Oktober
2012, No. 467/30/DJB/2013 tertanggal 19 Maret
2013, dan No. 629/30/DJB/2013 tertanggal 12 April
2013, dan 674/30/DJB/2014 tertanggal 25 April
2014, Adaro diwajibkan untuk menyediakan Jaminan
Reklamasi dalam bentuk jaminan pelaksanaan.
Based
on
Decrees
of
the
DGoMC
No. 882/37.06/DJB/2010 dated 26 March 2010,
No. 1153/30/DJB/2011 dated 11 March 2011,
No. 2016/37.06/DJB/2012 dated 18 June 2012,
No. 3431/37.07/DJB/2012 dated 10 October 2012,
No. 467/30/DJB/2013 dated 19 March 2013,
No. 629/30/DJB/2013 dated 12 April 2013 and
No. 674/30/DJB/2014 dated 25 April 2014, Adaro is
required to provide a Reclamation Guarantee in the
form of performance bonds. As at 31 March 2015,
42.
Berdasarkan
Surat
Keputusan
DJMB
No. 467/30/DJB/2013 tertanggal 19 Maret 2013,
permohonan Adaro untuk penetapan jaminan
reklamasi untuk periode 2013 dalam bentuk
cadangan akuntansi telah disetujui oleh DJMB
dengan jumlah sebesar Rp22,9 miliar (setara
dengan AS$1.879 pada tanggal 31 Desember 2013).
Selanjutnya, pada tanggal 1 April 2013, Adaro telah
menyetujui sejumlah tersebut ditempatkan dalam
bentuk cadangan akuntansi untuk kepentingan
DJMB.
Based
on
the
Decree
of
the
DGoMC
No. 467/30/DJB/2013 dated 19 March 2013, Adaro's
request for providing the reclamation guarantee for
the period 2013 in the form of an Accounting
Reserve has been approved by DGoMC at a total
amount of Rp22.9 billion (equivalent to US$1,879 as
at 31 December 2013). Furthermore, on 1 April
2013, Adaro has agreed to place such amount in the
form of an accounting reserve for the benefit of
DGoMC.
Berdasarkan
Surat
Keputusan
DJMB
No. 968/37.03/DBT/2014 tertanggal 23 April 2014,
dikarenakan
perubahan
kriteria
perubahan
penempatan jaminan reklamasi dalam bentuk
cadangan akuntansi, Adaro telah mengubah jaminan
reklamasi dari cadangan akuntansi menjadi jaminan
pelaksanaan.
Based
on
the
Decree
of
the
DGoMC
No. 968/37.03/DBT/2014 dated 23 April 2014, due to
criteria changes of reclamation guarantee placement
in the form of Accounting Reserve, Adaro has
changed its reclamation guarantee from Accounting
Reserve to performance bonds.
43.
44.
Pada
tanggal
31
Maret
2015,
Grup
mengklasifikasikan kas dan setara kas, piutang
usaha, piutang lain-lain, kas di bank dan deposito
berjangka yang dibatasi penggunaannya, pinjaman
ke pihak ketiga, aset lancar lain-lain dan aset tidak
lancar lain-lain sebesar AS$1.081.568 (31 Desember
2014: AS$1.039.352) sebagai pinjaman dan piutang.
Pada
tanggal
31
Maret
2015,
Grup
mengklasifikasikan utang usaha, utang dividen,
beban akrual, pinjaman dari pihak ketiga, utang lainlain, utang sewa pembiayaan dan utang bank jangka
panjang sebesar AS$2.199.845 (31 Desember 2014:
AS$2.307.960) sebagai liabilitas keuangan yang
diukur pada biaya perolehan diamortisasi dan
instrumen keuangan derivatif sebesar AS$54.910
(31 Desember 2014: AS$61.864) sebagai instrumen
keuangan derivatif - lindung nilai arus kas.
44.
44.
(1)
(1)
a.
Risiko pasar
a.
Market risk
(i)
(ii)
(i)
Risiko harga
Aset keuangan dan liabilitas Grup tidak
terekspos secara signifikan terhadap
risiko pasar terkait dengan fluktuasi
harga dari harga komoditas yang
diperdagangkan di pasar batubara dunia
dikarenakan penyelesaian aset dan
liabilitas keuangan berdasarkan harga
yang tercantum dalam kontrak jual beli
batubara yang ditentukan pada saat
pengiriman.
(ii)
Price risk
The Groups financial assets and
liabilities are not significantly exposed to
market risks related to the price volatility
of commodity price which traded in world
coal markets because the settlement of
financial assets and liabilities are based
on prices stipulated in the coal sales and
purchase agreements which will be
determined at the time of delivery.
(1)
(1)
a.
a.
(ii)
(iii)
(ii)
(iii)
44.
(1)
(1)
b.
Risiko kredit
b.
Credit risk
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
31 Maret/March 2015
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami
mengalami
penurunan nilai/
penurunan nilai/
Past due
Past due and
but not impaired
impaired
Total
Piutang usaha
Piutang lain-lain
Pinjaman ke pihak
ketiga
278,645
1,813
22,971
-
26,528
7,000
16,000
Total
296,458
22,971
33,528
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
31 Desember/December 2014
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami
mengalami
penurunan nilai/
penurunan nilai/
Past due
Past due and
but not impaired
impaired
328,144
8,813
Trade receivables
Other receivables
Total
Total
Piutang usaha
Piutang lain-lain
256,065
1,606
29,495
-
26,528
7,000
312,088
8,606
Trade receivables
Other receivables
Total
257,671
29,495
33,528
320,694
Total
44.
(1)
(1)
b.
b.
44.
(1)
(1)
c.
Risiko likuiditas
c.
Liquidity risk
31 Maret/March 2015
Lebih dari satu
tahun dan
kurang dari lima
tahun/More than
one year and not
Lebih dari lima
later than
tahun/More than
five years
five years
Jumlah/Total
264,431
30,376
264,431
30,376
61
15,602
15,663
21,823
3,761
33,087
-
54,910
3,761
9,226
56,325
25,344
219,416
72,229
1,017,498
717,233
106,799
2,010,472
386,003
293,449
1,089,727
717,233
2,486,412
(1)
(1)
c.
c.
Total
(2)
31 Desember/December 2014
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
351,145
30,067
26,887
351,145
30,067
26,887
15,541
15,541
11,198
3,790
50,666
-
61,864
3,790
9,595
56,024
26,427
154,166
79,068
1,035,227
763,560
115,090
2,008,977
488,706
246,800
1,114,295
763,560
2,613,361
(2)
31 Maret/March 2015
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
98,036
1,787,700
100,116
1,822,925
31 Desember/December 2014
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
106,571
1,773,959
108,825
1,815,138
44.
Tingkat penilaian
sebagai berikut:
tersebut
didefinisikan
44.
45.
OTORISASI
LAPORAN
KONSOLIDASIAN INTERIM
KEUANGAN
45.