TRADE RECEIVABLES, NET continued 31 Maret
7. NON-TRADE RECEIVABLES 31 Maret
31 Desember March December 2017 2016 Pihak ketiga 14,494,496 13,286,669 Third parties Dikurangi: provisi penurunan nilai 6,203,117 6,203,117 Less: provision for impairment Piutang non-usaha - Non-trade recevables pihak ketiga, neto 8,291,379 7,083,552 third parties, net Bagian jangka pendek 8,291,379 7,083,552 Current portion Bagian jangka panjang - - Non-current portion Pihak berelasi: Related parties: - KP 116,348 127,551 KP - - PT Bunga Permata Sari 8,986 9,079 PT Bunga Permata Sari - - PT Nirmala Matranusa “NMN” 37,048 54,317 PT Nirmala Matranusa “NMN” - - Lain-lain 35,076 34,107 Others - Jumlah piutang non-usaha - Non-trade receivables - pihak berelasi, neto 197,458 225,054 related parties, net Bagian jangka pendek - - Current portion Bagian jangka panjang 197,458 225,054 Non-current portion Persentase piutang non-usaha - Percentage of non-trade pihak berelasi, neto receivables - related parties, terhadap jumlah aset 0.02 0.03 net to total assets Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang ditagih kembali back charges. Non-trade receivables mainly consist of sales of fixed assets and back charges. Lihat Catatan 28 untuk transaksi dengan pihak berelasi. Refer to Note 28 for related party transactions. Pada tanggal 31 Maret 2017, piutang non-usaha sebesar AS6.203.117 telah lewat jatuh tempo lebih dari 90 hari 2016: AS6.203.117 mengalami penurunan nilai dan telah diprovisikan. As at 31 March 2017, non-trade receivables of US6,203,117 overdue for more than 90 days 2016: US6,203,117 were impaired and provided for. Mutasi provisi penurunan nilai piutang non-usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of non-trade receivables are as follows: 31 Maret 31 Desember March December 2017 2016 Pada awal periode 6,203,117 - At beginning of the period Provisi periode berjalan - 6,203,117 Provision during the period Pada akhir periode 6,203,117 6,203,117 At the end of the period PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 8. PERSEDIAAN, NETO8. INVENTORY, NET
31 Maret 31 Desember March December 2017 2016 Batubara 40,658,720 29,218,466 Coal Suku cadang dan material 17,436,569 16,545,722 Spare parts and materials Bahan bakar 593,022 799,331 Fuel 58,688,311 46,563,519 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,674,190 1,672,912 inventory 57,014,121 44,890,607 Mutasi penyisihan persediaan usang adalah sebagai berikut: The movement in allowance for obsolete inventory was as follows: 31 Maret 31 Desember March December 2017 2016 Saldo awal 1,672,912 1,238,252 Beginning balance Penambahan selama periode berjalan 1,278 434,660 Additions during the period Saldo akhir 1,674,190 1,672,912 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventory. Pada tanggal 31 Maret 2017, Grup melakukan penilaian persediaan batubara berdasarkan nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehan pada “beban pokok pendapatan” sebesar AS615.983 2016: AS8.371.430. As at 31 March 2017, the Group valued its coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US615,983 2016: US8,371,430. Pada tanggal 31 Maret 2017, persediaan tidak diasuransikan, karena manajemen telah menilai risiko kerugian adalah minimal. As at 31 March 2017, the inventory was not covered by insurance, as management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 31 Maret 31 Desember March December 2017 2016 Perusahaan The Company PPN 6,182,232 13,701,418 VAT Pajak Penghasilan 15,064,390 14,221,528 Corporate Income Tax 21,246,622 27,922,946 Entitas anak Subsidiaries PPN 28,225,739 35,320,621 VAT Pajak Penghasilan 28,651,772 44,435,109 Corporate Income Tax 56,877,511 79,755,730 Total 78,124,133 107,678,676 TotalParts
» GENERAL continued LKFS Bayan Resources 0317
» UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of preparation of the consolidated financial statements continued
» Consolidation i Entitas anak
» Consolidation continued i Entitas anak lanjutan
» Consolidation continued iii Pelepasan entitas anak
» Consolidation continued iv Entitas asosiasi lanjutan
» Consolidation continued v Pengaturan bersama
» Penjabaran mata uang asing Foreign currency translation
» Foreign currency translation continued ii Transaksi dan saldo
» Foreign currency translation continued ii Transaksi dan saldo lanjutan
» Transaksi dengan pihak berelasi Transactions with related parties
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang non-usaha Trade and non-trade receivables
» Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas lindung nilai
» Derivative financial instruments and hedging activities
» SUMMARY OF LKFS Bayan Resources 0317
» Klasifikasi Classification Aset keuangan Financial assets
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and measurement continued
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Fixed assets continued SUMMARY OF
» Aset eksplorasi dan evaluasi Exploration and evaluation assets
» Exploration and evaluation assets continued
» Properti pertambangan Mining properties
» Mining properties continued SUMMARY OF
» Impairment of non-financial assets
» Utang usaha dan utang lain-lain Trade and other payables
» Biaya pinjaman Borrowing costs
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Employee benefits continued iii Pesangon pemutusan kontrak kerja
» Kewajiban lingkungan Environmental obligations
» Environmental obligations continued SUMMARY OF
» Pembagian dividen Dividend distributions Revenue and expenses recognition
» Revenue and expenses recognition continued
» Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Stripping costs continued SUMMARY OF
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING LKFS Bayan Resources 0317
» CASH AND CASH EQUIVALENTS 31 Maret
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND CASH EQUIVALENTS 31 Maret
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» TRADE RECEIVABLES, NET continued 31 Maret
» NON-TRADE RECEIVABLES 31 Maret LKFS Bayan Resources 0317
» Pajak dibayar dimuka Prepaid taxes
» Prepaid taxes continued 31 Maret
» Income tax expense continued
» Income tax expense continued JumlahAmount
» Aset pajak tangguhan Deferred tax assets
» Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
» Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits
» Administrasi Administration TAXATION continued f.
» INVENTORY, NET UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
» FIXED ASSETS continued LKFS Bayan Resources 0317
» ASET TETAP lanjutan FIXED ASSETS continued
» MINING PROPERTIES LKFS Bayan Resources 0317
» MINING PROPERTIES continued LKFS Bayan Resources 0317
» MINING PROPERTIES continued 31 Desember
» AKRUAL ACCRUALS LKFS Bayan Resources 0317
» LONG-TERM LOANS 31 Maret LKFS Bayan Resources 0317
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» EMPLOYEE BENEFITS LIABILITIES continued 31 Maret
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI
» PROVISION FOR LKFS Bayan Resources 0317
» Share capital SHARE CAPITAL a. Modal saham
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 31 Maret
» BEBAN PENJUALAN SELLING EXPENSES
» GENERAL AND ADMINISTRATION EXPENSES 31 Maret
» PENDAPATANBEBAN LAIN-LAIN, NETO OTHER INCOMEEXPENSES, NET
» LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI
» BASIC AND DILUTED EARNINGSLOSS PER SHARE
» RELATED PARTY TRANSACTIONS continued 31 Maret 31 Maret
» RELATED PARTY TRANSACTIONS continued Kompensasi manajemen kunci
» Mining services contracts PERJANJIAN PENTING,
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Kontrak jasa bongkar muat batubara Coal handling services contracts
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS,
» Barging agreement SIGNIFICANT AGREEMENTS,
» Komisi keagenan Agency fees Tuntutan hukum Litigation
» Tuntutan hukum lanjutan Litigation continued
» Coal shipping and barging contracts
» Perjanjian penjualan batubara PERJANJIAN PENTING,
» Coal sales agreements PERJANJIAN PENTING,
» Komitmen modal Capital commitments
» Fasilitas bank SIGNIFICANT AGREEMENTS,
» Bank facilities SIGNIFICANT AGREEMENTS,
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian penggunaan haul road Agreement for the use of haul road
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran kehutanan Forestry fee
» Kewajiban atas IUP Eksplorasi Exploration IUP obligations
» Penundaaan kegiatan eksploitasi SIGNIFICANT AGREEMENTS,
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Undang-Undang Pertambangan No. 42009 lanjutan
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Peraturan reklamasi dan aktivitas pasca
» Domestic Market Obligation “DMO”
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Peraturan harga patokan batubara Regulation on benchmark coal price
» Peraturan harga patokan batubara lanjutan Regulation
» Peraturan iuran eksploitasi Regulation on exploitation fees
» Eksportir terdaftar batubara Registered coal exporters
» Komitmen akuisisi KRL Acquisition commitment of KRL
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» BEBAN KARYAWAN EMPLOYEE EXPENSES
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS Bayan Resources 0317
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan Capital risk management
» Capital risk management continued
» Estimasi nilai wajar Fair value estimation
» Fair value estimation continued
» FINANCIAL RISK MANAGEMENT continued d. Salinghapus aset keuangan dan liabilitas
» NON-CONTROLLING INTERESTS 31 MaretMarch 2017 LKFS Bayan Resources 0317
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