Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
c. Peraturan Pemerintah No. 782010 lanjutan
c. Government Regulation
No. 782010 continued Sampai dengan tanggal laporan ini, Kementrian ESDM belum menetapkan jaminan reklamasi tambang dan penutupannya, oleh sebab itu Grup belum menyediakan jaminan reklamasi tambang dan penutupan tambang. As at the date of this report, MEMR has not decided on the reclamation and mine closure guarantee, hence the Group has not provided any reclamation and mine closure guarantee.d. Peraturan Menteri No. 282009
d. Ministerial Regulation No. 282009
Pada tanggal 30 September 2009, Menteri ESDM mengeluarkan Peraturan Menteri No. 282009 mengenai penggunaan jasa kontraktor pertambangan oleh perusahaan pertambangan. Peraturan ini mengatur secara ketat syarat dan kriteria penggunaan perusahaan afiliasi atau entitas anak sebagai kontraktor jasa pertambangan, dan mewajibkan perolehan persetujuan dari Direktur Jenderal Mineral, Batubara dan Panas Bumi atas nama Menteri ESDM. Peraturan Menteri ini memberikan masa tenggang selama tiga tahun kepada perusahaan pertambangan untuk memenuhi ketentuan peraturan ini. On 30 September 2009, the MEMR issued Regulation No. 282009 regarding the use of contractors by mining companies. This regulation, among others, sets strict criteria for mining companies to use affiliates or subsidiaries as their mining contractors, and requires that approval from the Director General of Minerals, Coal and Geothermal on behalf of the MEMR be obtained. The Regulation however offers a three-year grace period to conform to the requirement. Manajemen berpendapat bahwa Grup dapat mematuhi peraturan ini tanpa menimbulkan dampak material pada operasional Grup. Management believes that the Group will be able to comply with this regulation without any material adverse effect on the Group’s operations.e. Peraturan Menteri No. 172010
e. Ministerial Regulation No. 172010
Pada tanggal 23 September 2010, Menteri ESDM mengeluarkan Peraturan Menteri No. 172010 tentang mekanisme penetapan harga jual mineral dan batubara untuk tujuan Penerimaan Negara Bukan Pajak seperti royalty sebagai salah satu peraturan pelaksanaan UU Minerba baru. Peraturan ini ditentukan berlaku efektif sejak dikeluarkan. Peraturan Menteri ini mengatur antara lain: • penggunaan harga rata-rata mineralbatubara dari indeks pasar internasional dan penggunaan free-on- board FOB, kapal induk sebagai titik penjualan untuk menentukan Indonesian Minerals and Coal Benchmark Price IMCBP; • penerimaan beban tertentu sebagai penyesuaian untuk IMCBP jika titik penjualan FOB yang sebenarnya bukan kapal induk; dan • penggunaan pendekatan harga dasar yaitu harga jual IMCBP vs harga jual aktual, mana yang lebih tinggi, untuk perhitungan Penerimaan Negara contoh: royalti atau biaya eksploitasi. On 23 September 2010, the MEMR issued Ministerial Regulation No. 172010 as one of the implementing regulations for the New Mining Law. It outlines the rules for establishing sales prices of coal and other minerals for the purpose of settling non-tax obligations such as royalty to the Government. The Regulation is pronounced to be effective as of the date of the issuance. This Ministerial Regulation sets out among others: • the use of the average mineralcoal price from international market indices and the use of a free-on-board “FOB” mother vessel as the sale point to determine the Indonesian Minerals and Coal Benchmark Price IMCBP; • the acceptance of certain costs as adjustments to the IMCBP if the actual salepoint is not a FOB mother vessel; and • the use of a “floor price approach i.e. IMCBP vs. actual sales price, whichever is higher, for the Non-Tax State Revenue calculation e.g. royalty or exploitation fee. PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 87 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 29. KONTINJENSI lanjutan 29. CONTINGENCIES continuedParts
» Pendirian Establishment of the Company and other
» Pendirian Perusahaan GENERAL INFORMATION continued
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial public offering of the Company’s shares
» Public Offering of the Company’s Shares
» Entitas anak GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» INFORMASI UMUM lanjutan born consol audit 311211
» Cadangan Batubara – tidak diaudit Coal Reserves - unaudited
» Area eksplorasi dan pengembangan - tidak diaudit
» Exploration and development area –
» Dasar Basis of preparation of the consolidated
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Piutang usaha dan piutang lain-lain
» Trade receivables and other receivables
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Impairment of non-financial assets
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation Imbalan karyawan Employee benefits
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Impairment of financial assets i
» Impairment of financial assets continued ii
» Utang usaha dan utang lain- lain
» Estimasi dan asumsi akuntansi yang penting Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions Pertimbangan penting
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS born consol audit 311211
» PIUTANG USAHA born consol audit 311211
» TRADE RECEIVABLES born consol audit 311211
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES born consol audit 311211
» BIAYA EKSPLORASI DAN PENGEMBANGAN
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL born consol audit 311211
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB STATUTORY RESERVE
» UTANG USAHA 16 . TRADE PAYABLES
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS Continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loans - third parties
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets PERPAJAKAN lanjutan TAXATION continued
» Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat tagihan pajak Tax collection notices
» Administrasi perpajakan Tax administration
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLES continued PENJUALAN BERSIH NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» Piutang dari pihak berelasi Amounts due from related parties
» Pinjaman kepada pihak berelasi
» Pendapatan keuangan Finance income
» TRANSAKSI DENGAN TRANSAKSI DENGAN
» Penjualan aset tetap TRANSACTIONS WITH
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» TRANSAKSI DENGAN born consol audit 311211
» LABA PER SAHAM DASAR 27 . EARNINGS PER SHARE
» Agreements with Glencore International AG Perjanjian
» Perjanjian penggunaan alur pelayaran
» Water toll fee service agreement
» Intermediate Stockpile Agreement with PT
» Perjanjian Pekerjaan Pembukaan Lahan
» Perjanjian Penjualan Suku Cadang dan
» Perjanjian dengan Noble Resources Pte Ltd Agreements with Noble Resources Pte Ltd
» KOMITMEN DAN born consol audit 311211
» Perjanjian dengan Subham COMMITMENTS AND
» Agreement with COMMITMENTS AND
» Komitmen penjualan COMMITMENTS AND
» Pengeluaran modal Capital expenditures
» Iuran kehutanan Forestry fee
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» ASET DAN born consol audit 311211
» MONETARY ASSETS born consol audit 311211
» 046,102 Total moneteray assets in foreign currencies
» 679,624 Total moneteray liabilities in foreign currencies
» PELAPORAN SEGMEN SEGMENT REPORTING
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» KONSENTRASI RISIKO CONCENTRATION OF RISK
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN
» EVENTS AFTER born consol audit 311211
» EVENTS AFTER MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGMENT continued
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