Establishment of the Company and other
1. UMUM lanjutan
1. GENERAL continued
c. Perjanjian
Kerjasama Pengusahaan Pertambangan Batubara c. Coal Cooperation Agreement Adaro melakukan kegiatan usahanya berdasarkan Perjanjian Kerjasama Pengusahaan Pertambangan Batubara “PKP2B” antara Adaro dan PT Tambang Batubara Bukit Asam Persero Tbk “PTBA”, dahulu Perusahaan Negara Tambang Batubara, tertanggal 16 November 1982. Berdasarkan Keputusan Presiden No. 751996 tertanggal 25 September 1996 dan perubahan PKP2B No. J2Ji.DU5282 antara PTBA dan Adaro tertanggal 27 Juni 1997, semua hak dan kewajiban PTBA dalam PKP2B dialihkan kepada Pemerintah Republik Indonesia “Pemerintah” yang diwakili oleh Menteri Pertambangan dan Energi, efektif sejak 1 Juli 1997. Adaro’s activities are governed by the provisions of a Coal Cooperation Agreement the “CCA” which was entered into by Adaro and PT Tambang Batubara Bukit Asam Persero Tbk “PTBA”, formerly Perusahaan Negara Tambang Batubara, on 16 November 1982. Based on Presidential Decree No. 751996 dated 25 September 1996 and the amendment to CCA No. J2Ji.DU5282 between PTBA and Adaro on 27 June 1997, all of the rights and obligations of PTBA under the CCA were transferred to the Government of the Republic of Indonesia the “Government” represented by the Minister of Mines and Energy, effective from 1 July 1997. Berdasarkan ketentuan PKP2B, Adaro merupakan kontraktor Pemerintah yang bertanggung jawab atas operasi penambangan batubara di area yang berlokasi di Kalimantan Selatan. Adaro memulai periode operasi 30 tahunnya pada tanggal 1 Oktober 1992 dengan memproduksi batubara di area of interest Paringin. Adaro berhak atas 86,5 batubara yang diproduksi dan 13,5 sisanya merupakan bagian Pemerintah. Namun demikian, bagian produksi Pemerintah, dalam praktiknya, dibayarkan dengan kas pada saat penjualan batubara telah selesai. Dengan demikian, jumlah royalti terutang yang dibayar dengan kas kepada Pemerintah bergantung pada jumlah penjualan aktual pada periode terkait. Under the terms of the CCA, Adaro acts as a contractor to the Government, and is responsible for coal mining operations in an area located in South Kalimantan. Adaro commenced its 30-year operating period on 1 October 1992 with coal produced from the Paringin area of interest. Adaro is entitled to 86.5 of the coal produced, with the remaining 13.5 being the Government’s share of production. However, the Government’s share of production is, in practice, settled in cash when sales of coal are completed. Therefore, the amount of royalty payable that is settled in cash to the Government depends on the actual volume of sales made in a particular period. Pendapatan Adaro mencerminkan 100 penjualan batubara dan beban royalti kepada Pemerintah dibukukan sebagai bagian dari beban pokok pendapatan lihat Catatan 31. Adaro’s sales reflect 100 of the revenue generated from coal sales and the Government royalty expense is recorded as part of the cost of revenue see Note 31.d. Perjanjian Kerjasama
d. Cooperation Agreement
Pada tanggal 25 Agustus 1990, IBT mengadakan Perjanjian Dasar dengan PT Persero Pelabuhan Indonesia III dahulu Perum Pelabuhan III “Pelindo III” untuk pembangunan, pengembangan, dan pengelolaan Pelabuhan Umum Batubara di Pulau Laut, Kalimantan Selatan. Pada tanggal 10 November 1994, IBT dan Pelindo III mengubah Perjanjian Dasar menjadi Perjanjian Kerjasama “Perjanjian”. Berdasarkan Perjanjian, IBT memulai periode operasi 30 tahunnya pada tanggal 21 Agustus 1997 dan mempunyai kewajiban untuk membayar royalti kepada Pelindo III sebesar persentase tertentu dari nilai pendapatan jasa pengelolaan terminal curah batubara. On 25 August 1990, IBT entered into a Basic Agreement with PT Persero Pelabuhan Indonesia III formerly Perum Pelabuhan III “Pelindo III” for the construction, development and operation of a Public Coal Port in Pulau Laut, South Kalimantan. On 10 November 1994, IBT and Pelindo III amended the Basic Agreement to a Cooperation Agreement “Agreement”. Under the terms of the Agreement, IBT commenced its 30-year operating period on 21 August 1997 and has an obligation to pay royalties to Pelindo III based on a certain percentage of the revenue from management services for the coal bulk terminal. Lampiran 57 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated1. UMUM lanjutan
Parts
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM lanjutan FS AE 30 June 2014 Final2
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» Perjanjian Kerjasama lanjutan GENERAL continued
» Cooperation Agreement continued GENERAL continued
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan GENERAL continued
» Mining Business Permits GENERAL continued
» Standar dan interpretasi standar akuntansi
» New and revised accounting standards and
» New and revised accounting standards and Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Subsidiaries IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Konsolidasi 1. Consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Consolidation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Akuisisi 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Acquisition continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Offsetting financial instruments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
» 4. Impairment of financial assets carried at amortised cost
» 4. Impairment of financial assets carried at amortised cost continued
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend distribution IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Kombinasi bisnis entitas sepengendali
» Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pendapatan sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Rental income IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENYAJIAN FS AE 30 June 2014 Final2
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» KOMBINASI BISNIS FS AE 30 June 2014 Final2
» BUSINESS COMBINATIONS FS AE 30 June 2014 Final2
» KOMBINASI BISNIS lanjutan FS AE 30 June 2014 Final2
» BUSINESS COMBINATIONS continued FS AE 30 June 2014 Final2
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA FS AE 30 June 2014 Final2
» TRADE RECEIVABLES FS AE 30 June 2014 Final2
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS FS AE 30 June 2014 Final2
» PERSEDIAAN FS AE 30 June 2014 Final2
» INVENTORIES FS AE 30 June 2014 Final2
» ASET EKSPLORASI DAN EVALUASI
» EXPLORATION AND EVALUATION ASSETS
» ASET EKSPLORASI DAN EVALUASI lanjutan
» EXPLORATION FS AE 30 June 2014 Final2
» ASET TETAP FS AE 30 June 2014 Final2
» FIXED ASSETS FS AE 30 June 2014 Final2
» ASET TETAP lanjutan FS AE 30 June 2014 Final2
» FIXED ASSETS continued FS AE 30 June 2014 Final2
» INVESTASI PADA ENTITAS ASOSIASI
» INVESTMENTS IN ASSOCIATES FS AE 30 June 2014 Final2
» INVESTASI PADA ENTITAS ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATES continued
» PROPERTI PERTAMBANGAN FS AE 30 June 2014 Final2
» MINING PROPERTIES FS AE 30 June 2014 Final2
» GOODWILL FS AE 30 June 2014 Final2
» GOODWILL lanjutan FS AE 30 June 2014 Final2
» GOODWILL continued FS AE 30 June 2014 Final2
» UTANG USAHA FS AE 30 June 2014 Final2
» TRADE PAYABLES FS AE 30 June 2014 Final2
» UTANG ROYALTI FS AE 30 June 2014 Final2
» ROYALTIES PAYABLE FS AE 30 June 2014 Final2
» BEBAN AKRUAL FS AE 30 June 2014 Final2
» ACCRUED EXPENSES FS AE 30 June 2014 Final2
» UTANG SEWA PEMBIAYAAN FS AE 30 June 2014 Final2
» FINANCE LEASE PAYABLES FS AE 30 June 2014 Final2
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Pinjaman Sindikasi LONG-TERM BANK LOANS continued
» Syndicated Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi lanjutan LONG-TERM BANK LOANS continued
» Syndicated Loan continued LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank LONG-TERM BANK LOANS continued
» Syndicated Bank Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank lanjutan
» Syndicated Bank Loan continued
» Perjanjian Fasilitas AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS750.000 lanjutan
» US750,000 Facility Agreement continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS160.000 LONG-TERM BANK LOANS continued
» US160,000 Facilities Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS160.000 lanjutan
» US160,000 LONG-TERM BANK LOANS continued
» PT Bank OCBC NISP Tbk lanjutan
» PT Bank OCBC NISP Tbk continued
» Perjanjian Fasilitas AS40.000 LONG-TERM BANK LOANS continued
» US40,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS40.000 lanjutan
» US40,000 Facility Agreement continued
» SENIOR NOTES FS AE 30 June 2014 Final2
» SENIOR NOTES lanjutan FS AE 30 June 2014 Final2
» SENIOR NOTES continued FS AE 30 June 2014 Final2
» LIABILITAS IMBALAN KERJA FS AE 30 June 2014 Final2
» RETIREMENT BENEFITS OBLIGATION FS AE 30 June 2014 Final2
» LIABILITAS IMBALAN PASCA KERJA lanjutan
» RETIREMENT FS AE 30 June 2014 Final2
» MODAL SAHAM lanjutan FS AE 30 June 2014 Final2
» SHARE CAPITAL continued FS AE 30 June 2014 Final2
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN-CAPITAL, NET FS AE 30 June 2014 Final2
» LABA DITAHAN FS AE 30 June 2014 Final2
» RETAINED EARNINGS FS AE 30 June 2014 Final2
» LABA DITAHAN lanjutan FS AE 30 June 2014 Final2
» RETAINED EARNINGS continued FS AE 30 June 2014 Final2
» DIVIDEN FS AE 30 June 2014 Final2
» DIVIDENDS FS AE 30 June 2014 Final2
» DIVIDEN lanjutan FS AE 30 June 2014 Final2
» DIVIDENDS continued FS AE 30 June 2014 Final2
» KEPENTINGAN NON-PENGENDALI FS AE 30 June 2014 Final2
» NON-CONTROLLING INTERESTS FS AE 30 June 2014 Final2
» PENDAPATAN USAHA FS AE 30 June 2014 Final2
» REVENUE FS AE 30 June 2014 Final2
» PENDAPATAN USAHA lanjutan FS AE 30 June 2014 Final2
» REVENUE continued FS AE 30 June 2014 Final2
» BEBAN POKOK PENDAPATAN FS AE 30 June 2014 Final2
» COST OF REVENUE FS AE 30 June 2014 Final2
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUE continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN LAIN-LAIN, NETO OTHER INCOME, NET
» Pajak dibayar dimuka TAXATION
» Pajak yang bisa dipulihkan kembali
» Recoverable taxes continued TAXATION continued
» Pajak Recoverable taxes continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Beban pajak penghasilan TAXATION continued
» Income tax expense TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» PERPAJAKAN PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» PERPAJAKAN lanjutan FS AE 30 June 2014 Final2
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak Tax assessment letters
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» TRANSAKSI FS AE 30 June 2014 Final2
» EARNINGS PER SHARE FS AE 30 June 2014 Final2
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS FS AE 30 June 2014 Final2
» NON-CASH TRANSACTIONS FS AE 30 June 2014 Final2
» SEGMEN OPERASI FS AE 30 June 2014 Final2
» OPERATING SEGMENTS FS AE 30 June 2014 Final2
» SEGMEN OPERASI lanjutan FS AE 30 June 2014 Final2
» OPERATING SEGMENTS continued FS AE 30 June 2014 Final2
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN SIGNIFICANT
» PERJANJIAN SIGNIFICANT FS AE 30 June 2014 Final2
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» PERJANJIAN FS AE 30 June 2014 Final2
» Peraturan Menteri No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 342009 SIGNIFICANT
» Ministerial Regulation No. 342009 SIGNIFICANT
» Peraturan Menteri No. 172010 SIGNIFICANT
» Ministerial Regulation No. 172010 SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN FS AE 30 June 2014 Final2
» Peraturan Menteri N 252013 SIGNIFICANT
» Ministerial Regulation N 252013 SIGNIFICANT
» Peraturan Menteri No. 272013 SIGNIFICANT
» Ministerial Regulation No. 272013 SIGNIFICANT
» SIGNIFICANT FS AE 30 June 2014 Final2
» South Kalimantan Coal-Fired Independent
» Tumpang tindih lahan pertambangan PT
» Convertible loan shares subscription
» JAMINAN REKLAMASI FS AE 30 June 2014 Final2
» RECLAMATION GUARANTEE FS AE 30 June 2014 Final2
» JAMINAN REKLAMASI lanjutan FS AE 30 June 2014 Final2
» RECLAMATION GUARANTEE continued FS AE 30 June 2014 Final2
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan FINANCIAL RISK MANAGEMENT continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko kredit FINANCIAL RISK MANAGEMENT continued
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