BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
33. TRANSAKSI DENGAN
PIHAK BERELASI lanjutan33. TRANSACTIONS WITH
RELATED PARTIES continuedh. Pihak berelasi lanjutan
h. Related parties continued
Sifat transaksi dan hubungan dengan pihak berelasi adalah sebagai berikut: The nature of transactions and relationships with related parties are as follows: EntitasEntities HubunganRelationships TransaksiTransactions PT Renaissance Capital Asia Entitas dibawah pengendalian Corporate guarantee pemegang saham utama yang samaEntity under control by the same ultimate shareholder REM Entitas indukParent company Transaksi rekening koran Current account transaction, pinjamanloan, Corporate guarantee PTMP Entitas dibawah pengendalian PinjamanLoan yang samaEntity under common control ETU Entitas dibawah pengendalian Uang mukaAdvance yang samaEntity under common control GLP Entitas dibawah pengendalian Uang muka untuk sewa yang samaEntity under gedungAdvance for common control building renti. Pengungkapan pihak berelasi BCE
i. Related parties disclosures of BCE
Berdasarkan Standar Akuntansi Keuangan di Indonesia, seluruh transaksi antara entitas Grup dengan pihak berelasi harus diungkapkan. Termasuk dalam definisi pihak berelasi adalah pihak berelasi dengan entitas yang dikendalikan oleh direksi Perusahaan atau di mana mereka memiliki pengaruh signifikan, dan asosiasi-asosiasi lain dibawah Grup. Under Indonesian Financial Accounting Standards, disclosure is required of all transactions between the Group and its related parties. Related parties include entities controlled by directors of the Company or over which they have significant influence, and other associates of the Group. Manajemen dan Departemen Audit Internal BCE, entitas bagian dari Grup melalui kepemilikan tidak langsung di Bumi plc, memeriksa kelengkapan informasi dan mengidentifikasi sejumlah transaksi dengan pihak berelasi yang belum diungkapkan, untuk tahun 2012 dan 2011. Management and the Internal Audit Department of BCE, a component of the Group through indirect investment in Bumi plc, reviewed the completeness of the information and identified a number of related party transactions that had not been disclosed, for both 2012 and 2011. Meskipun telah dilakukan penelaahan secara menyeluruh, masih terdapat kemungkinan bahwa belum seluruh transaksi dengan pihak berelasi yang dilakukan oleh manajemen BCE sebelumnya untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011 dapat teridentifikasi dan telah diungkapkan dengan tepat. In the circumstances and despite a thorough review it was not possible to conclude that all related party transactions entered into by the former BCE management for the years ended 31 December 2012 and 2011 had been identified and appropriately disclosed. PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 592 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated33. TRANSAKSI DENGAN
PIHAK BERELASI lanjutan33. TRANSACTIONS WITH
RELATED PARTIES continuedi. Pengungkapan
pihak berelasi BCE lanjutani. Related
parties disclosures of BCE continued Manajemen Grup telah melakukan prosedur lebih lanjut dengan cara membandingkan penjual dan pemasok dari BCE selama tahun 2012 dengan penjual dan pemasok dari Grup. Berdasarkan perbandingan ini, tidak terdapat penjual dan pemasok yang sama dimana pihak lawan atau pun penerima manfaat akhir tidak dapat diidentifikasi secara jelas. The Group management has performed additional processes in comparing the vendors and suppliers of BCE during 2012 with the vendors and suppliers of the Group. Based on this comparison, there are no similar vendors or suppliers in which the ultimate counterparty or beneficiary is not clear.34. RUGILABA BERSIH PER SAHAM DASAR DAN DILUSIAN
34. BASIC AND DILUTED LOSSEARNINGS PER SHARE
Rugilaba per saham dihitung dengan membagi rugi atau laba bersih dengan rata-rata tertimbang jumlah saham biasa yang telah dikeluarkan pada tahun yang bersangkutan. Lossearnings per share is calculated by dividing net profit or loss attributable to shareholders by the weighted average number of ordinary shares outstanding during the relevant year. 2012 2011 Rugilaba bersih yang tersedia Net lossprofit attributable bagi pemegang saham 570,924,125 210,260,092 to the shareholders Rata-rata tertimbang jumlah Weighted average number of saham biasa yang beredar 17,642,539,180 17,693,000,000 ordinary shares outstanding 0.032 0.012 Grup tidak memiliki saham biasa yang bersifat dilutif selama tahun-tahun yang berakhir 31 Desember 2012 dan 2011. The Group did not have any dilutive ordinary shares during the years ended 31 December 2012 and 2011. 35. KOMITMEN DAN PERJANJIAN PENTING 35. COMMITMENTS AND SIGNIFICANT AGREEMENTS a. Perjanjian dengan Glencore International AG “Glencore”a. Agreements with Glencore International AG “Glencore”
Pada 23 Juli 2009, AKT mengadakan perjanjian dengan Glencore untuk menjadi agen pemasaran eksklusif AKT secara global dan untuk seluruh pembeli dengan pengecualian beberapa pembeli dari Jepang. On 23 July 2009, AKT entered into an agreement with Glencore to become AKT’s exclusive marketing agent covering the global territory and sales to all buyers with the exception of certain Japanese buyers. Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3Parts
» Organizational Development Annual Report 2012
» Career Development Policy Hubungan Industrial Perseroan senantiasa menjaga dan membina
» Electricity for Villagers The Company has provided diesel-power
» Provision of Clean Water In addition to providing electricity to the
» Listrik Bagi Warga Desa Pengadaan mesin diesel Generator dan
» Sarana Air Bersih Di samping menyediakan listrik bagi warga
» INFORMASI UMUM Employment Opportunities for Local Community
» Establishment of the Company and other information
» INFORMASI UMUM lanjutan Employment Opportunities for Local Community
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other information continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial Public Offering of the Company’s
» Struktur Grup GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Transactions with related parties
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan lapisan tanah
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak penghasilan kini dan tangguhan
» Current and deferred income tax continued
» Imbalan karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian hasil produksi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sharing of production IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen Segment reporting
» Penurunan nilai aset keuangan
» Impairment of financial assets continued
» Utang usaha dan utang lain-lain
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengukuran PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Remeasurement of consolidated financial
» PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Pengukuran kembali REMEASUREMENT AND RECLASSIFICATION OF
» Reklasifikasi laporan REMEASUREMENT AND RECLASSIFICATION OF
» Reclassification of REMEASUREMENT AND RECLASSIFICATION OF
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» AKUISISI Employment Opportunities for Local Community
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS Employment Opportunities for Local Community
» PIUTANG USAHA Employment Opportunities for Local Community
» TRADE RECEIVABLES Employment Opportunities for Local Community
» PIUTANG USAHA lanjutan Employment Opportunities for Local Community
» TRADE RECEIVABLES continued Employment Opportunities for Local Community
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» UANG MUKA DAN PEMBAYARAN DIMUKA
» ADVANCES AND PREPAYMENTS continued
» PERSEDIAAN INVENTORIES Employment Opportunities for Local Community
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued
» GOODWILL GOODWILL Employment Opportunities for Local Community
» GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENTS IN Employment Opportunities for Local Community
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Borrowings BORROWINGS a. Pinjaman
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loan - third party
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar dimuka lanjutan
» Prepaid taxes continued Utang pajak
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expense PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Aset PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets and liabilities continued
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessment letter PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessment letter continued
» Administrasi perpajakan PERPAJAKAN lanjutan TAXATION continued
» Tax administration PERPAJAKAN lanjutan TAXATION continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB GENERAL RESERVE
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» BAGIAN ATAS Employment Opportunities for Local Community
» Amounts due from related parties
» Pinjaman kepada pihak berelasi
» TRANSAKSI DENGAN Employment Opportunities for Local Community
» Pinjaman kepada pihak berelasi lanjutan
» Loans to related parties continued
» Pinjaman dari pihak berelasi
» Pendapatan keuangan Finance income
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» Pihak berelasi lanjutan TRANSACTIONS WITH
» Related parties continued TRANSACTIONS WITH
» Pengungkapan pihak berelasi BCE
» Related parties disclosures of BCE
» RUGILABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED LOSSEARNINGS PER SHARE
» Agreements with Glencore International AG “Glencore”
» KOMITMEN DAN Employment Opportunities for Local Community
» Perjanjian dengan Glencore International
» Perjanjian penggunaan alur pelayaran
» Channel fee service agreement
» Perjanjian Penjualan dan Jasa Perbaikan
» Perjanjian dengan Noble Resources Pte Ltd
» Agreements with Noble Resources Pte Ltd
» Iuran kehutanan Forestry fee
» Jasa Transportasi Udara dengan PT Air
» Pengeluaran modal COMMITMENTS AND
» Perjanjian Konsinyasi dengan PT Intraco
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Mining Law No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 lanjutan
» Ministerial Regulation No. 282009 continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN Employment Opportunities for Local Community
» MONETARY ASSETS Employment Opportunities for Local Community
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
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