Domestic Market Obligation “DMO”
29. SIGNIFICANT AGREEMENTS,
COMMITMENTS AND CONTINGENCIES continued w. Peraturan harga patokan batubara lanjutan w. Regulation on benchmark coal price continued Pada tanggal 11 Maret 2013, DJMB menerbitkan Peraturan Dirjen No. 644.KDJB2013 merevisi Peraturan Dirjen No. 999.K30DJB2011 tanggal 26 Agustus 2011 tentang Tata Cara Penetapan Besaran Biaya Penyesuaian Harga Patokan Batubara, yang mengatur: On 11 March 2013, the DGoMC issued Director General Regulation No. 644.KDJB2013 revising Regulation No. 999.K30DJB2011 dated 26 August 2011 on the Procedure For Stipulating The Amount Of Cost Adjustment Of The Benchmark Price Of Coal, which regulates: - Besaran dari biaya penyesuaian yang merupakan biaya penambah atau pengurang terhadap harga patokan batubara untuk menentukan harga batubara pada penjualan batubara diluar titik FOB vessel. - The amount of the cost adjustment which is an addition or deduction of cost of the benchmark price of coal to determine the price of coal in the sale of coal other than at the point FOB vessel point. - Biaya penyesuaian tersebut merupakan biaya tertinggi yang diperbolehkan dalam perhitungan kewajiban pembayaran Penerimaan Negara Bukan Pajak kepada Pemerintah. - The cost adjustment shall constitute the highest cost permitted in the calculation of payment of liabilities to the Government. Grup yakin telah memenuhi ketentuan dalam peraturan tersebut, sebagaimana dimaksud di atas. The Group believes it has complied with the requirements of the regulation, as mentioned above. x. Peraturan iuran eksploitasi x. Regulation on exploitation fees Pada tanggal 6 Januari 2012, Pemerintah Indonesia mengeluarkan peraturan mengenai penerimaan negara bukan pajak No. 92012 yang menggantikan peraturan No. 452003. Peraturan ini memberikan penjelasan mengenai iuran eksploitasi dari bisnis logam mineral dan komoditas batubara yang sebelumnya tidak diatur oleh Peraturan Pemerintah No. 452003. Sebagai tambahan, peraturan ini juga memberikan arahan untuk imbalan tetap lainnya terkait dengan aktivitas logam mineral dan komoditas batubara dan imbalan lainnya yang tidak terkait dengan komoditas seperti kompensasi untuk informasi terkait dengan IUP dan IUPK area eksplorasi, biaya penggantian untuk penambangan batubara tertutup dan porsi bagian Pemerintah 4 dari pemegang IUPK-Operasi Produksi berdasarkan pendapatan bersihnya. On 6 January 2012, the Government of Indonesia released a regulation for non-tax state revenue GR No.92012 which replaced the previous regulation GR No. 452003. This regulation provides clarification for exploitation fees on metal mineral and coal commodities business which previously has not been set in GR No. 452003. In addition, it provides guidelines on other fixed fees related to metal mineral and coal mines activities and other fees which are not related to commodities such as compensation for information related to IUP and IUPK exploration areas, replacement costs for closed coal mines and portion of the Government’s share 4 from IUPK-Production Operation holders based on its net income. Tidak ada perubahan dari tarif iuran eksploitasi yang akan dikenakan kepada FSP, BT dan MCM sebagai pemegang IUP sebagai dampak dari penerapan regulasi ini masih sebesar 3 sampai 7 berdasarkan kualitas batubara terjual. Pemegang Kontrak Karya diperkirakan akan melanjutkan penggunaan tarif sesuai kontrak kerja. There is no change in the exploitation fee rate for FSP, BT and MCM as IUP holders based on the regulation ranging from 3 to 7 depending on coal quality sold. The CCoW holders are expected to continue using the rate specified in the contract of work.Parts
» Consolidated Financial Statement 2016
» 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
» Klasifikasi Aset keuangan Financial assets
» Classification Aset keuangan Financial assets
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and measurement continued
» Saling hapus antar instrumen keuangan Offsetting financial instruments
» 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
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» TRADE RECEIVABLES, NET continued 2016
» Pajak dibayar dimuka Prepaid taxes
» Prepaid taxes continued 2016 TAXATION continued a. Pajak dibayar dimuka lanjutan
» Income tax expense 2016 TAXATION continued a. Pajak dibayar dimuka lanjutan
» 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 TAXATION continued d. Aset pajak tangguhan lanjutan
» Tax audits TAXATION continued d. Aset pajak tangguhan lanjutan
» Administrasi Administration TAXATION continued f.
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
» EXPLORATION AND EVALUATION ASSETS
» LONG-TERM LOANS 2016 - 13.1 - 14.6
» LONG-TERM LOANS continued New Club Deal lanjutan
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara dan bahan bakar minyak
» Coal swap and gas oil hedging transactions
» Coal-linked capped loss swap Coal-linked capped loss swap
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» EMPLOYEE BENEFITS LIABILITIES continued
» Share capital SHARE CAPITAL a. Modal saham
» Additional paid in capital, net
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS
» COST OF REVENUE 2016 - 13.1 - 14.6
» BEBAN PENJUALAN SELLING EXPENSES
» GENERAL AND ADMINISTRATION EXPENSES 2016
» PENDAPATANBEBAN LAIN-LAIN, NETO OTHER INCOMEEXPENSES, NET
» LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI
» BASIC AND DILUTED EARNINGSLOSS PER SHARE
» TRANSAKSI PIHAK BERELASI RELATED PARTY TRANSACTIONS
» RELATED PARTY TRANSACTIONS continued 2016
» 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
» Kontrak jasa bongkar muat batubara lanjutan Coal handling services contracts continued
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS,
» Barging agreement SIGNIFICANT AGREEMENTS,
» Tuntutan hukum Litigation SIGNIFICANT AGREEMENTS,
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan
» Perjanjian penjualan batubara SIGNIFICANT AGREEMENTS,
» Coal sales agreements SIGNIFICANT AGREEMENTS,
» Komitmen modal Capital commitments
» Fasilitas bank SIGNIFICANT AGREEMENTS,
» Bank facilities SIGNIFICANT AGREEMENTS,
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS,
» Bank facilities continued 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 SIGNIFICANT AGREEMENTS,
» Mining Law No. 42009 continued
» Undang-Undang Pertambangan No. 42009 lanjutan
» 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
» EMPLOYEE EXPENSES 2016 As a percentage of total assets
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued As a percentage of total assets
» 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 FINANCIAL RISK MANAGEMENT continued a. Faktor risiko keuangan lanjutan
» Market risk FINANCIAL RISK MANAGEMENT continued a. Faktor risiko keuangan lanjutan
» 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
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