PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in United States Dollar, unless Otherwise Stated
- 101 -
Perdagangan Penjualan Emas
umum Jasa boga
dan Perak General
Catering Perumahan
Transportasi Sale of Gold
Jumlah trading
service Housing
Transportation and Silver
Total Laporan Laba Rugi
Consolidated Statement of Komprehensif
Comprehensive Income konsolidasian
Pendapatan usaha 51.914
168.060 -
39.563 172.589.048
172.848.585 Revenues
Hasil segmen Segment results
Laba kotor 2.979
5.882 -
11.847 67.020.272
67.023.258 Segment gross profit
Beban umum dan General and administrative
administrasi 20.393
52.736 6.307
8.681 29.327.947
29.416.064 expenses
Pendapatan beban Other income expenses -
lain-lain - bersih 34.837
90.090 10.775
14.830 58.207.381
58.056.849 net
Laba rugi sebelum pajak 58.209
148.708 17.082
11.664 95.899.706
95.664.043 Income loss before tax
Penghasilan pajak kini -
- -
- 16.442.601
16.442.601 Current tax expense
Penghasilan pajak tangguhan
113 291
35 48
8.647.886 8.648.373
Deferred tax benefit Laba rugi bersih
58.096 148.417
17.047 11.616
88.104.991 87.869.815
Net income loss Aset Segmen
15.273 61.868
71.089 148.503
534.773.472 535.070.205
Segment Assets Liabilitas Segmen
48.231 576.554
22.285 636.167
197.992.767 199.276.004
Segment Liabilities 2012
Aset segmen tidak termasuk pajak dibayar dimuka, aset pajak tangguhan, pajak pertambahan nilai masukan dan goodwill dan sedangkan liabilitas segmen tidak termasuk utang pajak dan liabilitas pajak tangguhanSegment assets exclude prepaid taxes, deferred tax assets, prepaid value added tax and goodwill while
segment liabilities exclude taxes payable and deferred tax liabilities
38. Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing
38. Net Monetary Assets and Liabilities
Denominated in Foreign Currencies Berikut adalah posisi aset dan liabilitas moneter
dalam mata uang asing Grup pada tanggal 31 Desember 2013 dan 2012:
The following table shows the Group’s monetary assets and liabilities and foreign currencies as of
December 31, 2013 and 2012:
Mata Uang Mata Uang
Asing Ekuivalen
Asing Ekuivalen
Foreign Equivalent in
Foreign Equivalent in
Currency US
Currency US
Aset Assets
Kas IDR
39.274.944.807 3.222.163
10.332.868.830 1.068.549
Cash MYR
925.207 281.434
1.988.176 649.954
EUR 13.801
10.000 4.529
6.000 AUD
160 143
18.446 19.144
Piutang lain-lain IDR
3.587.137.377 294.293
20.650.332.919 2.135.505
Other receivables Jaminan reklamasi
IDR -
- 250.000.000
25.853 Reclamation guarantee
Aset lain-lain IDR
524.053.866 42.994
- -
Other asset Aset tidak lancar lain-lain
IDR 8.732.163.033
716.397 160.661.243
16.614 Other noncurrent assets
Jumlah Aset 4.567.424
3.921.619 Total Assets
Liabilitas Liabilities
Utang usaha MYR
14.567.101 4.431.312
31.268.975 10.217.000
Trade accounts payable IDR
45.133.477.956 3.702.804
30.137.282.572 3.105.981
AUD 164.041
146.374 286.182
296.788 EUR
- -
6.355 8.397
Beban akrual IDR
58.358.177.286 4.717.774
6.597.313.298 680.350
Accrued expenses MYR
- -
182.676 59.688
AUD 5.163
4.607 -
- Pinjaman pihak berelasi
IDR 524.361.382.281
43.019.229 7.200.000.000
744.571 Loan from related parties
Utang lembaga keuangan Loans from non-bank
bukan bank IDR
4.238.493.159 347.731
4.001.840.101 413.841
financial institutions Sewa pembiayaan
MYR -
- 54.476
17.800 Finance lease
Jumlah Liabilitas 56.369.831
15.544.416 Total Liabilities
Bersih 51.802.407
11.622.797 Net
31 DesemberDecember 31, 2012 31 DesemberDecember 31, 2013
PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in United States Dollar, unless Otherwise Stated
- 102 - Pada tanggal 31 Desember 2013 dan 2012, kurs
konversi yang digunakan diungkapkan pada Catatan 2d atas laporan keuangan konsolidasian.
On December 31, 2013 and 2012, the conversion rates used were disclosed in Note 2d
to the consolidated financial statements.
39. Perkara Hukum
39. Legal
Matter
a. Gugatan PT Lebong Tandai
a. PT Lebong Tandai Lawsuit
Pada tanggal 11 April 2012, PT Lebong Tandai LT Penggugat mengajukan
gugatan terhadap Avocet Mining Plc Tergugat 1
di Pengadilan Negeri Jakarta Selatan sehubungan dengan transaksi Penjualan
80 saham milik Avocet Mining Plc di JRBM dahulu PT Avocet Bolaang
Mongondow kepada J Resources Mining Ltd dahulu JPartners Asia Limited
Tergugat II, JRN Tergugat III dan JRAP Tergugat IV.
On April 11, 2012, PT Lebong Tandai LT Plaintiff had filed a lawsuit against Avocet
Mining Plc Defendant I in Distric Court of South Jakarta concerning the sale
transaction of 80 share owned by Avocet Mining Plc in JRBM formerly PT Avocet
Bolaang Mongondow to J Resources Mining Ltd formerly JPartners Asia
Limited Defendant II, JRN Defendant III and JRAP Defendant IV.
Gugatan LT tersebut telah ditolak berturut- turut oleh Pengadilan Negeri Jakarta Selatan
pada tanggal 19 September 2012 dan Pengadilan Tinggi DKI Jakarta pada tanggal
21 Oktober 2013, dan menghukum LT untuk membayar biaya perkara untuk kedua tingkat
pengadilan. Kemudian pada tanggal 1 November 2013, LT kembali mengajukan
gugatan yang sama kepada Pengadilan Negeri Jakarta Selatan dengan cara
mengubah para tergugat menjadi JRBM Tergugat I, Sri Darmawan Tergugat II dan
JRN Tergugat III. Sampai dengan periode pelaporan, proses persidangan telah
mencapai tahap penyerahan berkas eksepsi kompetensi absolut oleh para tergugat ke
Majelis Hakim Pengadilan Negeri Jakarta Selatan.
LT’s lawsuit has been rejected successively by the District Court of South Jakarta on
September 19, 2012 and the High Court of Jakarta on October 21, 2013, and punished
LT to pay court costs for both level of courts Then on November 1, 2013, LT re-filed the
same lawsuit to the District Court of South Jakarta by changing the defendants into
JRBM Defendant I, Sri Darmawan Defendant II and JRN Defendant III. As
of reporting period, the proceedings have reached a stage of submission of absolute
competence exception file by the defendants to the Panel of Judges of
District Court of South Jakarta.
b. Perkara Arbitrase di London
b. Arbitration Case in London
Pada tanggal 21 September 2012, Avocet Mining Plc. Avocet telah mengajukan
permohonan arbitrase melawan JPartners dan JRN ke London Court of International
Arbitration LCIA dalam kaitannya dengan perselisihan yang timbul sehubungan
dengan Sale Purchase Agreement, Interconditionality Agreement, the
Assignment and the Undertaking. On September 21, 2012, Avocet Mining Plc.
Avocet has filed request for arbitration against JPartners and JRN to the London
Court of International Arbitration LCIA in relation to the disputes arising out of and in
connection with the Sale and Purchase Agreements, the Interconditionality
Agreement, the Assignment and the Undertaking.
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, para pihak
di arbitrase masih menunggu keputusan mengenai penentuan tanggal sidanghearing
dari pihak arbiter. As of date of completion of the consolidated
financial statements, the parties in the arbitration is still waiting for decision on the
determination of the date of the trial hearing from the arbiter.