MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
37. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI
TRANSAKSI RESTRUKTURISASI ANTARA ENTITAS SEPENGENDALI37. RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010
ARISING FROM RESTRUCTURING TRANSACTIONS AMONG ENTITIES UNDER COMMON CONTROL Perusahaan secara efektif mengakuisisi Entitas Anak PT Trasindo Murni Perkasa TMP, PT Samindo Utama Kaltim SUK dan PT Mintec Abadi MA pada bulan Oktober 2012. Oleh karena Perusahaan dan Entitas Anak merupakan entitas sepengendali, maka akuisisi yang dilakukan Perusahaan atas Entitas Anak tersebut dilakukan dengan metode penyatuan kepemilikan pooling of interest method. Untuk tujuan penyajian, laporan keuangan konsolidasian 2012 Perusahaan dan Entitas Anak yang diakuisisi telah digabungkan dan disajikan kembali, seolah-olah Entitas Anak telah dikonsolidasi sejak periode yang paling awal disajikan. Selanjutnya ekuitas bersih Entitas Anak hasil penggabungan dicatat “Proforma Ekuitas dari Transaksi Restrukturisasi antara Entitas Sepengendali”. The Company effectively acquired PT Trasindo Murni Perkasa TMP, PT Samindo Utama Kaltim SUK and PT Mintec Abadi MA its Subsidiaries, in October 2012. Since the Company and Subsidiaries were entities under common control, therefore the acquisition was accounted for using the pooling of interest method. For the presentation purpose, the 2012 consolidated financial statements of the Company and Subsidiaries were combined and restated as if the Subsidiaries was consolidated since the beginning of the earliest period they are presented. Furthermore, the net equity of subsidiaries is recorded as “Proforma Equities arising from Restructuring Transactions among Entities Under Common Control”. 2011 2011 Sebelum Setelah Penyajian Kembali Penyajian Kembali Before Restatement After Restatement LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION ASET ASSETS ASET LANCAR Current Assets Kas dan setara kas 26.845.225 63.717.033 Cash and cash equivalents Piutang usaha Trade receivables Pihak berelasi 78.238.641 124.608.492 Related party Pihak ketiga - - Third parties Piutang non-usaha Non-trade receivables Pihak berelasi 1.895 - Related party Pihak ketiga 5.573.592 5.710.514 Third parties Persediaan 42.316.420 143.873.565 Inventories Pajak dibayar di muka 64.090.189 109.359.970 Prepaid taxes Uang muka dan beban dibayar dimuka 4.060.435 15.424.264 Advance and prepaid expenses Bagian lancar-beban sewa dibayar dimuka - - Current portion- prepaid rental Dana dalam pembatasan 1.133.928 1.133.928 Restricted funds Aset lancar lainnya 275 204.435 Other current assets Jumlah Aset Lancar 222.260.600 464.032.201 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Estimated claims for Estimasi tagihan pajak penghasilan - 398.694 Income tax refund Aset tetap - Bersih 199.435.598 332.523.878 Fixed assets-Net Aset pajak tangguhan-Bersih 1.417.251 1.876.170 Deferred tax asset-Net Uang jaminan 196.159 - Guarantee deposits Jumlah Aset Tidak Lancar 201.049.008 334.798.742 Total Non-Current Assets JUMLAH ASET 423.309.608 798.830.943 TOTAL ASSETS The original financial statements included herein are in Indonesian language. PT SAMINDO RESOURCES TBK Dahulu PT MYOH TECHNOLOGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 DENGAN ANGKA PERBANDINGAN PADA TANGGAL 1 JANUARI 2011 31 DESEMBER 2010 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMINDO RESOURCES TBK Formerly PT MYOH TECHNOLOGY Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 WITH COMPARATIVE FIGURE AS OF JANUARY 1, 2011 DECEMBER 31, 2010 Expressed in thousands of Rupiah, unless otherwise stated 11437. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI
TRANSAKSI RESTRUKTURISASI ANTARA ENTITAS SEPENGENDALI lanjutan 37. RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010 ARISING FROM RESTRUCTURING TRANSACTIONS AMONG ENTITIES UNDER COMMON CONTROL continued 2011 2011 Sebelum Setelah Penyajian Kembali Penyajian Kembali Before Restatement After Restatement LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION lanjutan continued LIABILITAS LIABILITIES LIABILITIES LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Pinjaman jangka pendek Short- term loan Pihak berelasi - - Related parties Pihak ketiga 136.020.000 181.360.000 Third parties Utang usaha Trade payables Pihak berelasi 10.555.016 43.190.491 Related parties Pihak ketiga 80.249.678 85.876.684 Third parties Utang lain-lain Other payables Pihak berelasi 24.465 51.800 Related parties Pihak ketiga 3.606.894 9.485.810 Third parties Utang pajak 2.243.652 3.135.405 Taxes payable Beban yang masih harus dibayar 5.681.105 5.894.212 Accrued expenses Bagian jangka pendek dari utang Current portion of long jangka panjang - 906.800 term debt Jumlah Liabilitas Jangka Pendek 238.380.810 329.901.202 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Utang kepada pihak yang berelasi Due to related parties Liabilitas diestimasi atas imbalan Estimated liability on kerja karyawan -Bersih 5.668.993 7.504.669 employee benefits - Net Jumlah Liabilitas Jangka Panjang 5.668.993 7.504.669 Total Non-Current Liabilities JUMLAH LIABILITAS 244.049.803 337.405.871 TOTAL LIABILITIES EKUITAS EQUITY Ekuitas yang dapat diatribusikan kepada Equity attributable to equity pemilik entitas induk holdersof the parent entity Modal saham - nilai nominal Rp25 nilai penuh Share capital -Rp25 full amount par value per saham pada 31 Desember 2011 per share as of December 31, 2011 Modal dasar - 5.500.000.000 saham Authorized capital - 5,500,000,000 shares Modal ditempatkan dan disetor- Issued and fully paid capital- 1.470.875.000 saham 294.175.000 294.175.000 1,470,875,000shares Tambahan modal disetor 295.750.570 295.750.570 Additional paid - in capital Difference in value of restructuring Selisih nilai transaksi restrukturisasi transactions among entities under Antara entitas sepengendali 337.566.022 337.566.022 common control Selisih kurs karena penjabaran Exchanges difference due to financial Laporan keuangan 1.170.935 1.177.788 statements translation Proforma ekuitas dari transaksi Proforma equities from restrukturing Restrukturisasi antara entitas transactions among entities Sepengendali - 281.423.048 under common control Defisit 72.098.620 72.098.620 Deficits Sub-jumlah 179.089.993 460.506.188 Sub-totalParts
» Pendirian Perusahaan dan informasi umum Establishment of the Company and
» Pendirian Perusahaan dan informasi umum lanjutan
» Establishment of the Company and general information continued
» Penawaran umum efek Perusahaan The Company’s public share offering
» Entitas anak lanjutan Subsidiaries continued
» Dewan komisaris, direksi dan karyawan Board of commissioners, directors and
» Dewan komisaris, direksi dan karyawan lanjutan
» Board of commissioners, directors and employees continued
» Sekretaris Perusahaan dan Internal Audit Corporate Secretary and Audit Internal
» Komite audit Audit committee
» Entitas induk dan entitas induk terakhir Parent and ultimate parent
» Penyelesaian laporan keuangan konsolidasian Completion of the consolidated financial
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Transaksi dan saldo dalam mata uang asing beserta penjabarannya
» Foreign currency transactions and balances therewith
» Transaksi dan saldo dalam mata uang asing beserta penjabarannya lanjutan
» Foreign currency transactions and balances therewith translation continued
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan non-usaha Trade and non-trade receivables
» Beban dibayar di muka Prepaid expenses
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan Financial instrumets
» Instrumen keuangan lanjutan Financial instrumets continued
» Transaksi dengan pihak-pihak berelasi Transaction with related parties
» Transaksi dengan pihak-pihak berelasi lanjutan
» Transaction with related parties continued
» Investasi pada entitas asosiasi Investment in an associate
» Investasi pada entitas asosiasi lanjutan Investment in an associate continued
» Aset tetap lanjutan Fixed Assets continued
» Beban pembuatan program Program development expense
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Laba bersih per saham Earnings per share
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Utang usaha lanjutan Trade payables continued
» Pinjaman yang diterima Borrowings
» Selisih nilai transaksi restrukturisasi entitas sepengendali
» Difference in value from restructuring transaction among entities under common
» Selisih nilai transaksi restrukturisasi entitas sepengendali lanjutan
» Informasi segmen Segment information
» Saldo laba dicadangkan Appropriated retained earnings
» Saldo laba dicadangkan lanjutan Appropriated retained earnings continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Biaya emisi saham Share issuance cost
» Peristiwa Setelah Tanggal Pelaporan Events After Reporting Date
» Judgements SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Judgements continued SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF UNCERTAINTY ESTIMATION
» Estimasi dan asumsi Estimation and assumption
» Estimation and assumption continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG NON-USAHA NON-TRADE RECEIVABLES
» PIUTANG NON-USAHA lanjutan NON-TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES MYOH Annual Report 2012
» UANG MUKA DAN BEBAN DIBAYAR DI MUKA ADVANCE AND PREPAID EXPENSES
» UANG MUKA DAN BEBAN DIBAYAR DI MUKA lanjutan
» ADVANCE AND MYOH Annual Report 2012
» BEBAN SEWA DIBAYAR DI MUKA PREPAID RENTAL
» BEBAN SEWA DIBAYAR DI MUKA lanjutan PREPAID RENTAL continued
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK YANG BERELASI
» RELATED PARTY MYOH Annual Report 2012
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK YANG BERELASI lanjutan
» PIUTANG NON-USAHA JANGKA PANJANG NON-TRADE RECEIVABLES LONG-TERM
» PIUTANG NON-USAHA JANGKA PANJANG lanjutan
» NON-TRADE RECEIVABLES LONG-TERM continued
» INVESTASI PADA SAHAM INVESTMENT IN SHARE OF STOCKS
» HAK PROPERTI INTELEKTUAL INTELLECTUAL PROPERTY RIGHTS
» HAK PROPERTI INTELEKTUAL lanjutan INTELLECTUAL PROPERTY RIGHTS continued
» HAK PROPERTI INTELEKTUAL lanjutan INTELLECTUAL
» BEBAN PEMBUATAN PROGRAM PROGRAM DEVELOPMENT EXPENSES
» BEBAN PEMBUATAN PROGRAM lanjutan PROGRAM
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» Pajak Pertambahan Nilai Dibayar di Muka Prepaid Value-Added Tax
» Prepaid Taxes 2012 PERPAJAKAN TAXATION
» Prepaid Taxes continued 2012 TAXATION continued b. Pajak Dibayar di Muka lanjutan
» Manfaat Beban Pajak Income Tax Benefit Expense
» Manfaat Beban Pajak lanjutan Income Tax Benefit Expense continued
» Beban Manfaat Pajak lanjutan Tax Expense Benefit continued
» Pajak Tangguhan Deferred Taxes
» Pajak Tangguhan lanjutan Deferred Taxes continued
» Surat Ketetapan Pajak Tax Assessments
» Surat Ketetapan Pajak lanjutan Tax Assessments continued
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» PT Kideco Jaya Agung PT Kideco Jaya Agung
» Standard Chartered Bank Standard Chartered Bank
» Citibank, N.A lanjutan Citibank, N.A continued
» PT Bank KEB Indonesia “KEB“ PT Bank KEB Indonesia “KEB“
» PT Bank KEB Indonesia “KEB“ lanjutan PT Bank KEB Indonesia “KEB“ continued
» PT Bank KEB Indonesia “KEB“ lanjutan PT Bank KEB Indonesia “KEB“continued
» PT Bank Korea Exchange Bank Indonesia “KEB”
» PT Bank Korea Exchange Bank Indonesia “KEB” lanjutan
» PT Bank Korea Exchange Bank Indonesia “KEB” continued
» The Export-Import Bank of Korea The Export-Import Bank of Korea
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» EMPLOYEE BENEFITS LIABILITY continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DI SETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DI SETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» Selisih Nilai Transaksi Restrukturisasi antara Entitas Sepengendali
» Difference in Value of Restructuring Transactions among Entities Under Common
» Selisih Nilai Transaksi Restrukturisasi antara Entitas Sepengendali lanjutan
» Laba Entitas Anak Pra Akuisisi Pre-Acquisition Income of Subsidiary
» Laba Entitas Anak Pra Akuisisi lanjutan Pre-Acquisition Income of Subsidiary
» PENDAPATAN REVENUE MYOH Annual Report 2012
» PENDAPATAN lanjutan REVENUE continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» Segmen operasi Operation segment
» Segmen operasi lanjutan Operation segment continued
» Informasi menurut segmen operasi Information by operation segment
» Informasi menurut segmen operasi lanjutan Information by operation segment continued
» LABA PER SAHAM EARNINGS PER SHARE
» DIVIDEN DIVIDEND MYOH Annual Report 2012
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2011 DAN 2010 DARI
» RESTATEMENT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2011 AND 2010
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Perjanjian Jasa Konsultasi dan Administrasi dengan PT Trasindo Murni Perkasa TMP
» Consulting and Administrative Services Agreement with PT Trasindo Murni
» Perjanjian jual beli saham bersyarat Conditional Share Purchase Agreement
» Perjanjian novasi Novation agreement
» Perjanjian novasi lanjutan Novation agreement continued
» Perjanjian sewa menyewa alat berat dengan PT Bima Nusantara Internasional
» Rental of heavy equipment agreement with
» Perjanjian kerja dengan PT Nariki Minex Sejati NMS
» Work agreement with PT Nariki Minex Sejati NMS
» Perjanjian kerja dengan PT Nariki Minex Sejati NMS lanjutan
» Work agreement with PT Nariki Minex Sejati NMS lanjutan
» Perjanjian operasi pembuangan limbah pada Area Lubang di Roto, Paser,
» Contract agreement on operation contract of waste removal in Roto Pit Area, Paser Mine,
» Perjanjian pembuangan limbah dan produksi batubara di Samurangau Pit Area, Paser,
» Contract agreement on waste removal and coal production in Samurangau Pit Area,
» Perjanjian pemuatan dan pengangkutan batubara di Area Roto Utara ke Rom Stock
» Contract coal on loading and transportation
» Perjanjian pengangkutan batu bara di Area Pasir, Kalimantan Timur dengan PT Kideco
» Perjanjian operasi pengangkutan batu bara di Area Pasir, Kalimantan Timur dengan
» Perjanjian Renovasi Family Mess Renovation Family Mess Agreement
» Perjanjian pembelian aset tetap berupa mesin dan peralatan dengan Samtan USA.,
» Perjanjian jual beli peralatan antara Perusahaan dengan PT Korindo Heavy
» Perjanjian pembelian minyak pelumas dari PT Chevron Oil Products Indonesia.
» Lubricants supply COMMITMENTS AND
» Perjanjian jasa konsultasi dan administrasi dengan PT Samindo Resources Tbk
» Consulting and administrative services agreement with PT Samindo Resources
» Perjanjian pengangkutan batu bara dengan PT Kideco Jaya Agung
» Contract agreement on coal hauling with PT Kideco Jaya Agung
» KOMITMEN DAN KOMITMEN DAN KOMITMEN DAN KOMITMEN DAN KOMITMEN DAN KOMITMEN DAN KOMITMEN DAN
» Perjanjian sewa COMMITMENTS AND
» KOMITMEN DAN MYOH Annual Report 2012
» Perjanjian eksplorasi di Area Pasir, Kalimantan Timur dengan PT Kideco Jaya
» Perjanjian Program Pengeboran dengan PT Kideco Jaya Agung
» Drilling Program COMMITMENTS AND
» Perjanjian pembuangan limbah dan produksi batubara di Susubang, Pasir Mine,
» Contract agreement of waste removal and coal production in Susubang, Pasir Mine,
» REKLASIFIKASI AKUN LAPORAN KEUANGAN KONDOLIDASIAN TAHUN 2011
» RECLASSIFICATION OF MYOH Annual Report 2012
» KEJADIAN SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» KEJADIAN SETELAH PERIODE PELAPORAN lanjutan
» EVENTS AFTER THE REPORTING PERIOD continued
» PERKARA HUKUM DAN LIABILITAS BERSYARAT LEGAL MATTERS AND CONTINGENCIES
» INFORMASI TAMBAHAN ATAS TRANSAKSI YANG TIDAK MEMPENGARUHI ARUS KAS
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