Persediaan JRAP Annual Report 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 - 66 - Perubahan Selama Tahun 2012 Changes during 2012 Akuisisi Entitas Anak Catatan 1c 1 Januari 2012 Acquired Penambahan Pengurangan 31 Desember 2012 January 1, 2012 Subsidiaries Note 1c Additons Deductions December 31, 2012 PT Gorontalo Sejahtera Mining - 19.761.019 - - 19.761.019 PT Arafura Surya Alam - 10.048.411 - - 10.048.411 PT Sago Prima Pratama - - 1.688.595 - 1.688.595 PT J Resources Mining Services Indonesia - - 4.463.906 4.463.906 - JumlahTotal - 29.809.430 6.152.501 4.463.906 31.498.025 Nama Perusahaan Name of Subsidiary Uji Penurunan Nilai Goodwill Impairment Test for Goodwill Goodwill yang dialokasikan untuk UPK Grup. Goodwill is allocated to the CGUs of the Group. Jumlah terpulihkan dari UPK-UPK di atas ditentukan berdasarkan perhitungan nilai pakai. Nilai pakai ditentukan dengan mendiskontokan arus kas masa depan yang diharapkan akan dihasilkan dari pemakaian berkelanjutan atas UPK-UPK tersebut. Perhitungan nilai pakai berdasarkan pada asumsi-asumsi berikut: The recoverable amounts of the CGUs have been determined based on value-in-use calculations. Value in use was determined by discounting the future cash flows expected to be generated from the continuing use of the units. The calculation of the value in use was based on the following key assumptions:  Arus kas di masa depan ditentukan berdasarkan proyeksi penjualan emas dan perak. Beban operasional lainnya diestimasi berdasarkan data historis.  Future cash flows were based on the projected sales of gold and silver. Other operational expenses were estimated based on historical rate.  Tingkat diskonto sebelum pajak yang digunakan untuk menghitung jumlah terpulihkan adalah sebesar 6 dan 7 masing-masing untuk tahun 2013 dan 2012, yang merupakan tingkat suku bunga pinjaman inkremental dari Grup.  Pre-tax discount rate of 6 and 7 in 2013 and 2012, respectively, were applied in determining the recoverable amounts, which is the incremental borrowing rate of the Group. Asumsi utama sebagaimana dijelaskan di atas dapat berubah sejalan dengan perubahan kondisi ekonomi dan pasar. Grup memperkirakan bahwa kemungkinan perubahan asumsi ini tidak akan mengakibatkan nilai tercatat UPK-UPK tersebut melebihi jumlah terpulihkannya secara material. The key assumptions described above may change as economic and market conditions change. The Group estimates that reasonably possible changes in these assumptions would not cause the carrying value of each CGUs to materially exceed its recoverable amount. Setelah akuisisi entitas anak, manajemen mengkaji ulang dan mengevaluasi kembali bisnis dan operasional termasuk pemulihan kelebihan nilai wajar di atas nilai buku atas aset teridentifikasi dari masing-masing entitas anak yang diakuisisi. Berdasarkan penilaian dan uji penurunan nilai, goodwill dari akuisisi JRMSI dihapuskan pada tahun 2012. Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai atas goodwill pada tanggal 31 Desember 2013. After the acquisition of subsidiaries, the management re-assessed and re-evaluated the business and operations including the recoverability of the excess of fair values over net book values of net identifiable assets of each acquired subsidiary. Based on these assessments and from the impairment testing, the goodwill from acquisition of JRMSI was written-off in 2012. As of December 31, 2013, the management believes that there is no impairment in carrying value of goodwill. 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 - 67 - 14. Utang Usaha 14. Trade Accounts Payable 2013 2012 Pihak ketiga Third parties PT McConnell Dowell Indonesia 3.803.776 - PT McConnell Dowell Indonesia PT Thiess Contractors Indoensia 3.267.514 - PT Thiess Contractors Indoensia PT ODG Wormald Indonesia 3.123.239 - PT ODG Wormald Indonesia PT AKR Corporindo Tbk 2.198.426 1.027.391 PT AKR Corporindo Tbk Indodrill Malaysia Sdn. Bhd. 1.821.000 401.518 Indodrill Malaysia Sdn. Bhd. PT Manado Teknik Mandiri 1.505.054 1.410.275 PT Manado Teknik Mandiri Atlas Copco Malaysia Sdn. Bhd. 1.277.586 - Atlas Copco Malaysia Sdn. Bhd. Orica-CCM Energy Systems Sdn. Bhd. 881.000 1.320.000 Orica-CCM Energy Systems Sdn. Bhd. Sime Darby Industrial Sdn. Bhd. 714.000 688.000 Sime Darby Industrial Sdn. Bhd. Petronas Dagangan Berhad 650.000 865.000 Petronas Dagangan Berhad PT Samudera Mulia Abadi 649.541 200.828 PT Samudera Mulia Abadi PT Multi Nitrotama Kimia 429.622 265.669 PT Multi Nitrotama Kimia PT Pentawira Agraha Sakti 411.992 13.668 PT Pentawira Agraha Sakti PT Suar Alam Engineering 332.755 - PT Suar Alam Engineering Burklyn Trading Pte. Ltd. 297.000 - Burklyn Trading Pte. Ltd. PT Arta Batrindo 296.000 - PT Arta Batrindo ME Elecmetal 292.000 - ME Elecmetal Professional Cost Consultant Australia Pty. Ltd. 290.050 - Professional Cost Consultant Australia Pty. Ltd. Shell Malaysia Trd Sdn. Bhd. 265.000 - Shell Malaysia Trd Sdn. Bhd. Yep Brothers Construction Sdn. Bhd. 256.000 - Yep Brothers Construction Sdn. Bhd. PT Wira Ariandi Utama 249.576 - PT Wira Ariandi Utama Dow Chemical Pacific Singapore Pte. Ltd. 240.000 67.000 Dow Chemical Pacific Singapore Pte. Ltd. PT Kemindo Cao Resources 221.227 - PT Kemindo Cao Resources PT Germanister Lloyd Nusantara 215.593 - PT Germanister Lloyd Nusantara Boliver International 211.000 - Boliver International PT KSB Indonesia 193.629 - PT KSB Indonesia Hiap Seng Tyre Sdn. Bhd. 191.000 - Hiap Seng Tyre Sdn. Bhd. CV. Putra Abdi Sarana 187.669 - CV. Putra Abdi Sarana PT Indramas Enviro Karya 182.211 - PT Indramas Enviro Karya PT Prima Unggul Sedayu 176.220 - PT Prima Unggul Sedayu PT GL-Nusantara GL-Noble Denton 171.847 - PT GL-Nusantara GL-Noble Denton CV Banua Perkasa 167.347 35.539 CV Banua Perkasa PT GCC Services Indonesia 166.578 - PT GCC Services Indonesia PT Intertek Utama Services 152.461 586.948 PT Intertek Utama Services Shelook RED Beijing Co. Ltd. 140.054 - Shelook RED Beijing Co. Ltd. PT Atlas Copco Nusantara 123.231 298 PT Atlas Copco Nusantara PT Indodrill Indonesia 122.706 3.742.761 PT Indodrill Indonesia PT Bambang Djaja 110.880 - PT Bambang Djaja PT Adimitra Prima Lestari 99.815 125.791 PT Adimitra Prima Lestari Toko Mulia Motor 71.014 177.881 Toko Mulia Motor PT Prasmanindo Boga Utama 66.695 205.669 PT Prasmanindo Boga Utama PT Mekanindo Pratama 44.828 715.074 PT Mekanindo Pratama PT Energy Logistic 12.500 196.107 PT Energy Logistic PT Asahi Diamond Industrial Indonesia 9.053 163.829 PT Asahi Diamond Industrial Indonesia CSBP Limited - 1.319.100 CSBP Limited Yee Long Engineering Sdn. Bhd. - 586.000 Yee Long Engineering Sdn. Bhd. Lim Brothers Tyre Auto - 582.000 Lim Brothers Tyre Auto PT Parts Sentra Indomandiri - 492.229 PT Parts Sentra Indomandiri PT Indo Star Aviation - 221.827 PT Indo Star Aviation PT Bajra Mandalasakti - 167.317 PT Bajra Mandalasakti CV Meryati Bersaudara - 123.983 CV Meryati Bersaudara Lain-lain masing-masing kurang dari US 100.000 7.060.053 10.022.345 Others less than US 100,000 each Jumlah 33.348.742 25.724.047 Total