PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang
berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended
September 30, 2016 unaudited and 2015 unaudited
Expressed in United States Dollar, unless otherwise stated
93
28. KEPENTINGAN NON-PENGENDALI
LANJUTAN 28. NON-CONTROLLING INTERESTS CONTINUED
31 DesemberDecember 31,
______________ ______________________________________________________________
2015 Pendapatan
komprehensif Saldo
lain Bagian atas
Bagian atas Saldo
1 Jan. 2015 Other
labarugi neto dividen
31 Des. 2015 Balance
Akuisisi comprehensive Share in net
Share in Balance
Jan. 1, 2015 Acquisition
income profitloss
dividend Dec. 31, 2015
ABN 31.473.297
- 1.252.024
14.673.218 13.230.000
34.168.539 ABN
TBE 694
- -
203 10
887 TBE
TMU 28.170
- -
14 -
28.184 TMU
PKU 453.638
- 70.656
305.350 -
688.332 PKU
Total 31.048.523
- 1.322.680
14.368.085 13.230.010
33.509.278 Total
ABN memiliki
kepentingan non-pengendali
material sebesar 49. Sebelum eliminasi antar perusahaan, total aset ABN pada tanggal 30
September 2016 adalah US101.015.693, total liabilitas adalah AS36.871.965, total ekuitas
adalah AS64.143.728 dan total penjualan sebesar AS144.463.143 untuk periode sembilan
bulan yang berakhir 30 September 2016. ABN has material non-controlling interest of 49.
As at September 30, 2016, before intercompany eliminations,
ABN has
total assets
of US101,015,693, total liabilities of US36,871,965,
total equity of US64,143,728 and total revenues of US144,463,143 for nine months period ended
September 30, 2016.
29. PENJUALAN 29. SALES
2016 2015
sembilan bulan sembilan bulan nine months nine months
Pihak ketiga Third parties
Luar negeri 183.469.476
268.052.356 Export
Lokal 8.621.657
499.760 Local
Total 192.091.133
268.552.116 Total
Rincian pelanggan dengan nilai penjualan melebihi 10 dari total penjualan adalah sebagai berikut:
The details of customers with sales of more than 10 from the total sales are as follows:
2016 2015
sembilan bulan sembilan bulan nine months nine months
Total: Total:
Avra Commodities Pte., Ltd 31.178.539
7.238.443 Avra Commodities Pte., Ltd
Glencore International AG 20.855.669
44.449.868 Glencore International AG
TNB Fuel Services 15.667.299
36.186.663 TNB Fuel Services
Vitol Asia Pte., Ltd -
31.659.047 Vitol Asia Pte., Ltd
Sub-total 67.701.507
119.534.021 Sub-total
Persentase: Percentage:
Avra Commodities Pte., Ltd 16
3 Avra Commodities Pte., Ltd
Glencore International AG 11
17 Glencore International AG
TNB Fuel Services 8
14 TNB Fuel Services
Vitol Asia Pte., Ltd -
12 Vitol Asia Pte., Ltd
Persentase terhadap Percentage from the
total penjualan 35
47 total sales
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang
berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended
September 30, 2016 unaudited and 2015 unaudited
Expressed in United States Dollar, unless otherwise stated
94
30. BEBAN POKOK PENJUALAN 30. COST OF GOODS SOLD
2016 2015
sembilan bulan sembilan bulan nine months nine months
Biaya produksi: Production costs:
Pengupasan tanah 103.003.483
132.219.463 Overburden removal
Pengangkutan dan penambangan batubara
7.074.604 9.365.338
Coal extraction and coal hauling Bahan bakar
2.972.692 8.834.742
Fuel Amortisasi aset
Amortization of mine pertambangan Catatan 12
2.580.376 4.344.131
properties Note 12 Gaji, upah dan
Salaries, wages and tunjangan karyawan
3.266.397 4.156.557
employee allowance Penyusutan Catatan 10
3.869.070 3.729.495
Depreciation Note 10 Perawatan dan pemeliharaan
3.056.991 2.858.590
Repairs and maintenances Sewa mesin, peralatan
Machineries, equipment and dan kendaraan
1.790.733 2.498.122
vehicle rental Rise and fall
621.748 Rise and fall
Pengelolaan dan reklamasi Environmental and
lingkungan hidup dan penutupan reclamation costs and mine
tambang 450.132
207.933 closure
Lain-lain 2.749.653
2.991.943 Others
Total biaya produksi 130.814.131
171.828.062 Total production cost
Royalti Catatan 42a 9.937.312
13.828.766 Royalty Note 42a
Pengangkutan dan crane 10.492.822
12.129.987 Barging and crane
Barang dalam proses: Work- in- process:
Batubara baku Raw Coal
Awal periode 6.150.169
9.110.216 Beginning of period
Akhir periode 8.243.220
7.329.940 End of period
Barang jadi: Finished Goods:
Batubara industri Industrial Coal
Awal periode 14.509.144
31.852.485 Beginning of period
Akhir periode 8.380.376
14.398.728 End of period
Beban pokok penjualan 155.279.982
217.020.848 Cost of goods sold
Pembelian barang dan jasa dari pihak ketiga yang nilainya secara individual melebihi 10 dari total
penjualan adalah sebagai berikut: Purchases of materials and services from third
parties which individually exceed 10 of total sales are as follows:
2016 2015
sembilan bulan sembilan bulan nine months nine months
PT Cipta Kridatama 94.492.931
46.696.562 PT Cipta Kridatama
PT Petrosea Tbk -
48.381.302 PT Petrosea Tbk
Total 94.492.931
95.077.864 Total
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang
berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended
September 30, 2016 unaudited and 2015 unaudited
Expressed in United States Dollar, unless otherwise stated
95
31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES