Perjanjian Kerjasama Pertambangan Perjanjian Penting dan Komitmen
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 114 -
Jumlah tercatat yang Penyesuaian atas
disajikan kembali Jumlah tercatat
penerapan ISAK 29 dan direklasifikasi
sebelumnyaBalance Reklasifikasi
Adjustment due to Balance as restated
as previously reported Reclassifications
adoption of ISAK 29 and reclassified
Laporan posisi keuangan konsolidasian Consolidated statement of financial position
Aset lancar Current assets
Persediaan - bersih 28.569.120
48.643 -
28.520.477 Inventories - net
Aset tidak lancar Noncurrent assets
Aset tetap - bersih 49.861.075
45.581.362 -
95.442.437 Property, plant and equipment - net
Aset eksplorasi dan evaluasi 70.777.820
11.435.157 -
59.342.663 Exploration and evaluation assets
Biaya pengupasan tanah yang ditangguhkan 6.812.000
- 6.812.000
- Deferred stripping costs
Properti pertambangan - bersih 347.543.893
34.146.205 6.812.000
320.209.688 Mining properties - net
Aset tidak lancar lain-lain 5.677.887
48.643 -
5.726.530 Other noncurrent assets
January 1, 2013December 31, 2012 1 Januari 201331 Desember 2012
42. Penerbitan Standar Akuntansi Keuangan Baru 42.
Prospective Accounting Pronouncements
Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan PSAK
dan Interpretasi Standar Akuntansi Keuangan ISAK yang berlaku efektif pada periode yang
dimulai 1 Januari 2015 sebagai berikut: The Indonesian Institute of Accountants has
issued the following Statements of Financial Accounting Standards PSAK and Interpretation
of Financial Accounting Standards ISAK which will be effective for annual period beginning
January 1, 2015 as follows:
1. PSAK No. 1 revisi 2013, Penyajian Laporan
Keuangan 1.
PSAK No. 1 revised 2013, Presentation of Financial Statements
2. PSAK No. 4 revisi 2013, Laporan Keuangan Tersendiri
2. PSAK No. 4 revised 2013, Separate Financial Statements
3. PSAK No. 15 revisi 2013, Investasi pada
Entitas Asosiasi dan Ventura Bersama 3.
PSAK No. 15 revised 2013, Investments in Associates and Joint Ventures
4. PSAK No. 24 revisi 2013, Imbalan Kerja
4. PSAK No. 24 revised 2013, Employee
Benefits 5. PSAK No. 46 revisi 2014, Pajak
Penghasilan 5.
PSAK No. 46 revised 2014, Income Taxes 6.
PSAK No. 48 revisi 2014, Penurunan Nilai Aset
6. PSAK No. 48 revised 2014, Impairment of
Assets 7. PSAK No. 50 revisi 2014, Instrumen
Keuangan: Penyajian 7. PSAK No. 50 revised 2014, Financial
Instruments: Presentation 8. PSAK No. 55 revisi 2014, Instrumen
Keuangan: Pengakuan dan Pengukuran 8. PSAK No. 55 revised 2014, Financial
Instruments: Recognition and Measurement 9. PSAK No. 60 revisi 2014, Instrumen
Keuangan: Pengungkapan 9. PSAK No. 60 revised 2014, Financial
Instruments: Disclosures 10.
PSAK No. 65, Laporan Keuangan Konsolidasian
10. PSAK No. 65, Consolidated Financial Statements