BEBAN PENJUALAN SELLING EXPENSES
25. GENERAL AND ADMINISTRATION EXPENSES 31 Maret
31 Maret March March 2017 2016 Beban karyawan 3,767,929 3,891,330 Employee costs Biaya kantor 878,457 859,329 Office expenses Jasa profesional 475,380 339,827 Professional fees Perizinan dan retribusi 181,969 207,445 Permits and retribution Penyusutan lihat Catatan 11 121,666 214,006 Depreciation refer to Note 11 Lain-lain masing-masing di bawah AS100.000 206,773 352,734 Others each below US100,000 5,632,174 5,864,671 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 26. PENDAPATANBEBAN LAIN-LAIN, NETO 26. OTHER INCOMEEXPENSES, NET 31 Maret 31 Maret March March 2017 2016 Laba selisih kurs, neto 1,066,100 1,805,892 Gain on foreign exchange, net Lain-lain, neto 453,380 1,087,117 Others, net 612,720 718,77527. LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI
27. BASIC AND DILUTED EARNINGSLOSS PER SHARE
Labarugi bersih per saham dasar dihitung dengan membagi laba bersih yang dapat diatribusikan kepada pemilik entitas induk dengan rata-rata tertimbang jumlah saham biasa yang beredar pada periode yang bersangkutan. Basic earningsloss per share is calculated by dividing net income attributable to owners of the parent entity by the weighted-average number of ordinary shares outstanding during the respective period. 31 Maret 31 Maret March March 2017 2016 Labarugi bersih yang dapat diatribusikan kepada pemilik Net incomeloss attributable to entitas induk 52,955,749 802,304 owners of the parent entity Rata-rata tertimbang jumlah saham Weighted average number of biasa yang beredar 3,333,333,500 3,333,333,500 outstanding ordinary shares Labarugi bersih per lembar saham Basic and diluted earningsloss dasar dan dilusi 0.02 0.02 per share Grup tidak memiliki efek yang bersifat dilutif pada 31 Maret 2017 dan 31 Desember 2016. The Group does not have any dilutive ordinary shares as at 31 March 2017 and 31 December 2016. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 573 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 28. TRANSAKSI PIHAK BERELASI28. RELATED PARTY TRANSACTIONS
Sifat dari hubungan dengan pihak-pihak berelasi adalah sebagai berikut: The nature of relationships with the related parties is as follows: EntitasEntity HubunganRelationships TransaksiTransactions - NMN Entitas sepengendali dengan Utang usaha, beban sewa dan mobilisasi, PerusahaanUnder common dan pembangunan aset tetap control with the Company Trade payable, rental and mobilisation expenses and construction of fixed assets - Enel Trade S.p.A. Anak usaha dari pemegang saham Piutang usaha, penjualan batubara dan yang mempunyai pengaruh penalti pemutusan kontrakCoal sales, signifikanSubsidiary of a trade receivable and contract termination shareholder which has penalties significant influence - KP Entitas sepengendali dengan Piutang usaha, penjualan batubara, PerusahaanUnder common uang muka dan aset lainnya control with the Company Coal sales, trade receivable, advance and other asset - ASL Entitas sepengendali dengan Utang usaha, jasa pengangkutan PerusahaanUnder common batubara dan sewa peralatanTrade control with the Company payable, barging service and equipment rental - KOTR Entitas sepengendali dengan Piutang non-usahaNon-trade receivables PerusahaanUnder common control with the Company - PT Lian Beng Energy Entitas sepengendali dengan Utang usahaTrade payables PerusahaanUnder common control with the Company - PT Bunga Permata Sari Entitas sepengendali dengan Piutang pemegang konsesiReceivable PerusahaanUnder common from concession holder control with the Company - BI Entitas sepengendali dengan Uang muka dan pendapatan jasa PerusahaanUnder common pengangkutanAdvances and barging control with the Company revenue Transaksi dan posisi keuangan dengan pihak berelasi adalah sebagai berikut: Related party transactions and balances are as follows: 31 Maret 31 Desember March December 2017 2016 Penambahan aset Addition of construction dalam penyelesaian: in progress: - NMN 198,035 7,900,808 NMN - 198,035 7,900,808 Persentase dari jumlah penambahan As a percentage of total addition aset dalam penyelesaian 2.4340.69 of construction in progress
Aset lainnya: Other asset: - KP 500,000 500,000 KP - Persentase dari jumlah aset 0.060.06 As a percentage of total assets
Parts
» GENERAL continued LKFS Bayan Resources 0317
» UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of preparation of the consolidated financial statements continued
» Consolidation i Entitas anak
» Consolidation continued i Entitas anak lanjutan
» Consolidation continued iii Pelepasan entitas anak
» Consolidation continued iv Entitas asosiasi lanjutan
» Consolidation continued v Pengaturan bersama
» Penjabaran mata uang asing Foreign currency translation
» Foreign currency translation continued ii Transaksi dan saldo
» Foreign currency translation continued ii Transaksi dan saldo lanjutan
» Transaksi dengan pihak berelasi Transactions with related parties
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang non-usaha Trade and non-trade receivables
» Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas lindung nilai
» Derivative financial instruments and hedging activities
» SUMMARY OF LKFS Bayan Resources 0317
» Klasifikasi Classification Aset keuangan Financial assets
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and measurement continued
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Fixed assets continued SUMMARY OF
» Aset eksplorasi dan evaluasi Exploration and evaluation assets
» Exploration and evaluation assets continued
» Properti pertambangan Mining properties
» Mining properties continued SUMMARY OF
» Impairment of non-financial assets
» Utang usaha dan utang lain-lain Trade and other payables
» Biaya pinjaman Borrowing costs
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Employee benefits continued iii Pesangon pemutusan kontrak kerja
» Kewajiban lingkungan Environmental obligations
» Environmental obligations continued SUMMARY OF
» Pembagian dividen Dividend distributions Revenue and expenses recognition
» Revenue and expenses recognition continued
» Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Stripping costs continued SUMMARY OF
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING LKFS Bayan Resources 0317
» CASH AND CASH EQUIVALENTS 31 Maret
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND CASH EQUIVALENTS 31 Maret
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» TRADE RECEIVABLES, NET continued 31 Maret
» NON-TRADE RECEIVABLES 31 Maret LKFS Bayan Resources 0317
» Pajak dibayar dimuka Prepaid taxes
» Prepaid taxes continued 31 Maret
» Income tax expense continued
» Income tax expense continued JumlahAmount
» Aset pajak tangguhan Deferred tax assets
» Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
» Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits
» Administrasi Administration TAXATION continued f.
» INVENTORY, NET UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
» FIXED ASSETS continued LKFS Bayan Resources 0317
» ASET TETAP lanjutan FIXED ASSETS continued
» MINING PROPERTIES LKFS Bayan Resources 0317
» MINING PROPERTIES continued LKFS Bayan Resources 0317
» MINING PROPERTIES continued 31 Desember
» AKRUAL ACCRUALS LKFS Bayan Resources 0317
» LONG-TERM LOANS 31 Maret LKFS Bayan Resources 0317
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» EMPLOYEE BENEFITS LIABILITIES continued 31 Maret
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI
» PROVISION FOR LKFS Bayan Resources 0317
» Share capital SHARE CAPITAL a. Modal saham
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 31 Maret
» BEBAN PENJUALAN SELLING EXPENSES
» GENERAL AND ADMINISTRATION EXPENSES 31 Maret
» PENDAPATANBEBAN LAIN-LAIN, NETO OTHER INCOMEEXPENSES, NET
» LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI
» BASIC AND DILUTED EARNINGSLOSS PER SHARE
» RELATED PARTY TRANSACTIONS continued 31 Maret 31 Maret
» RELATED PARTY TRANSACTIONS continued Kompensasi manajemen kunci
» Mining services contracts PERJANJIAN PENTING,
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Kontrak jasa bongkar muat batubara Coal handling services contracts
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS,
» Barging agreement SIGNIFICANT AGREEMENTS,
» Komisi keagenan Agency fees Tuntutan hukum Litigation
» Tuntutan hukum lanjutan Litigation continued
» Coal shipping and barging contracts
» Perjanjian penjualan batubara PERJANJIAN PENTING,
» Coal sales agreements PERJANJIAN PENTING,
» Komitmen modal Capital commitments
» Fasilitas bank SIGNIFICANT AGREEMENTS,
» Bank facilities SIGNIFICANT AGREEMENTS,
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian penggunaan haul road Agreement for the use of haul road
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran kehutanan Forestry fee
» Kewajiban atas IUP Eksplorasi Exploration IUP obligations
» Penundaaan kegiatan eksploitasi SIGNIFICANT AGREEMENTS,
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Undang-Undang Pertambangan No. 42009 lanjutan
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Peraturan reklamasi dan aktivitas pasca
» Domestic Market Obligation “DMO”
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Peraturan harga patokan batubara Regulation on benchmark coal price
» Peraturan harga patokan batubara lanjutan Regulation
» Peraturan iuran eksploitasi Regulation on exploitation fees
» Eksportir terdaftar batubara Registered coal exporters
» Komitmen akuisisi KRL Acquisition commitment of KRL
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» BEBAN KARYAWAN EMPLOYEE EXPENSES
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS Bayan Resources 0317
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan Capital risk management
» Capital risk management continued
» Estimasi nilai wajar Fair value estimation
» Fair value estimation continued
» FINANCIAL RISK MANAGEMENT continued d. Salinghapus aset keuangan dan liabilitas
» NON-CONTROLLING INTERESTS 31 MaretMarch 2017 LKFS Bayan Resources 0317
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