PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 MARET 2013 DAN 2012 DAN TAHUN-TAHUN YANG
BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2013 AND 2012 AND FOR THE YEARS
THEN ENDED – Continued
- 59 -
31 Maret 2013 31 Desember 2012
March 31, 2013 December 31, 2012
Rp Rp
Kenaikan piutang lain-lain kepada Increase in other accounts receivables
pihak ketiga dari keuntungan from third parties through gain on
kurs mata uang asing 43,365,000
532,770,000 foreign exchange
Kenaikan aset tetap dari liabilitas Increase in property and equipment
sewa pembiayaan 395,000,000
1,172,000,000 through finance lease obligations
Kenaikan utang kepada pihak berelasi Increase in due to related parties
dari kerugian kurs mata uang asing 940,194
9,522,152 through loss on foreign exchange
Kenaikan utang kepada pihak ketiga Increase in other accounts payable to
dari kerugian kurs mata uang third parties through loss on
asing 121,520,000
1,456,582,000 foreign exchange
Kenaikan biaya eksplorasi ditangguhkan Increase in deferred exploration expense
dari kapitalisasi beban 1,343,365,778
2,722,440,304 from capitalization expenses
32. KATEGORI DAN KELAS INSTRUMEN
KEUANGAN 32.
CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS
Klasifikasi aset keuangan dan liabilitas keuangan Grup adalah sebagai berikut:
Classification of the Group financial assets and liabilities are as follows:
31 Maret 2013 31 Desember 2012
March31, 2013 December 31, 2012
Rp Rp
Aset keuangan Financial assets
Pinjaman yang diberikan dan piutang Loans and receivable
Kas dan setara kas 135,216,507,756
156,006,157,426 Cash and cash equivalents
Piutang lain-lain kepada pihak ketiga 11,042,708,063
9,736,833,735 Other accounts receivable from third parties
Uang jaminan 140,204,150
140,204,150 Security deposit
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi At amortized cost
Utang lain-lain kepada pihak ketiga 28,801,888,200
29,274,040,263 Other accounts payable to third parties
Biaya masih harus dibayar 1,280,447,500
992,310,000 Accrued expenses
Utang kepada pihak berelasi 886,563,706
883,878,512 Due to related parties
Utang sewa pembiayaan 1,247,272,802
814,900,354 Finance lease obligations
Jumlah 114,183,247,762
133,918,066,182 Total
Grup tidak memiliki aset dan liabilitas keuangan yang diukur melalui laba rugi, aset keuangan
tersedia untuk dijual dan aset keuangan dimiliki hingga jatuh tempo.
The Group does not have assets and liabilities measured at fair value through profit and loss,
financial assets available for sale and financial assets held to maturity.
33. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN RISIKO MODAL
33. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND CAPITAL RISK MANAGEMENT
a. Manajemen Risiko
Modal a. Capital Risk Management
Grup mengelola risiko modal untuk memastikan bahwa mereka akan mampu
untuk melanjutkan kelangsungan hidup, selain memaksimalkan keuntungan para pemegang
saham melalui optimalisasi saldo utang dan ekuitas. Struktur modal Grup terdiri dari
pinjaman Catatan 12 yang saling hapus The Group manages capital risk to ensure
that they will be able to continue as going concern, in addition to maximizing the
profits of the shareholders through the optimization of the balance of debt and
equity. The Group’s capital structure consists of debt Note 12 offset by cash
PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 MARET 2013 DAN 2012 DAN TAHUN-TAHUN YANG
BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2013 AND 2012 AND FOR THE YEARS
THEN ENDED – Continued
- 60 - dengan kas dan setara kas Catatan 5 dan
ekuitas yang terdiri dari modal disetor Catatan 17, tambahan modal disetor
Catatan 18, selisih nilai transaksi restrukturisasi entitas sepengendali
Catatan 19, saldo laba deficit dan kepentingan nonpengendali Catatan 20.
and cash equivalents Note 5 and equity consisting of paid-in capital Note
17, additional paid-in capital Note 18,
differences in value of restructuring transaction of entities under common
control Note 19, retained earnings deficit and non-controlling interest Note 20.
Dewan Komisaris dan Direksi Perusahaan secara berkala melakukan review performa
keuangan Grup. Sebagai bagian dari review ini, Dewan Direksi mempertimbangkan biaya
permodalan dan risiko yang berhubungan. The Board of Commissioners and Directors
periodically review the Groups financial performance. As part of this review, the
Board of Directors considers the cost of capital and related risk.
b. Kebijakan dan Tujuan Manajemen Risiko Keuangan
b. Financial Risk Management Policies And Objectives
Tujuan dan kebijakan manajemen risiko keuangan Grup adalah untuk memastikan
bahwa sumber daya keuangan yang memadai tersedia untuk operasi dan pengembangan
bisnis, serta untuk mengelola risiko signifikan. Grup beroperasi dengan pedoman yang telah
ditentukan oleh Dewan Direksi. The Group overall financial risk
management and policies seek to ensure that adequate financial resources are
available for operation and development of their business, while managing their
exposure to significant risks. The Group operates within defined guidelines that are
approved by the Board.
Manajemen risiko pasar Market
risk management
Grup memiliki eksposur terhadap risiko pasar yaitu risiko nilai tukar mata uang asing.
The Group are exposed to market risk which is foreign currency risk.
i. Manajemen risiko mata uang asing i. Foreign currency risk management
Risiko nilai tukar mata uang non- fungsional didefinisikan sebagai
penurunan nilai asetpendapatan atau peningkatan nilai liabilitaspengeluaran
yang disebabkan fluktuasi nilai tukar mata uang non-fungsional tersebut.
Non-functional currency exchange rate risk is defined as decline in the value of
assetsrevenue or increase in the value of liabilitiesexpenditures caused by
fluctuation in non-functional currency exchange rates.
Grup terekspos terhadap pengaruh fluktuasi nilai tukar mata uang asing
terutama dikarenakan transaksi yang didenominasi dalam mata uang asing,
yaitu pinjaman yang didenominasi dalam mata uang asing.
The Group are exposed to the effect of foreign currency exchange rate
fluctuation mainly because of foreign currency denominated transactions,
there are loan denominated in foreign currency.
Grup mengelola eksposur terhadap mata uang asing dengan mencocokkan, sebisa
mungkin, penerimaan dan pembayaran dalam masing-masing individu mata uang.
Jumlah eksposur mata uang asing bersih Grup pada tanggal laporan posisi
keuangan diungkapkan dalam Catatan 30. The Group manages the foreign
currency exposure by matching, as far as possible, receipts and payments in
each individual currency. The Group net open foreign currency exposure as of
financial position date is disclosed in Note 30.
Analisis sensitivitas mata uang asing Foreign currency sensitivity analysis
Grup terutama terekspos terhadap US. The Group are mainly exposed to the