Financial risk factors continued ii. Risiko kredit lanjutan
34. FINANCIAL RISK MANAGEMENT continued a. Faktor risiko keuangan lanjutan
a. Financial risk factors continued ii. Risiko kredit lanjutan
ii. Credit risk continued Kualitas kredit dari aset keuangan baik yang belum jatuh tempo atau tidak mengalami penurunan nilai dapat dinilai dengan mengacu pada peringkat kredit eksternal jika tersedia atau mengacu pada informasi historis mengenai tingkat gagal bayar debitur. The credit quality of financial assets that are neither past due nor impaired can be assessed by reference to external credit ratings if available or to historical information about counterparty default rates. Pada tanggal 31 Desember 2014, risiko kredit Grup terutama berasal dari piutang usaha dari sembilan pelanggan yang menyumbang 24 2013: 20 dari piutang usaha, kas dan setara kas dan kas yang dibatasi penggunaannya namun diperkirakan tidak memiliki dampak risiko kredit yang signifikan. At 31 December 2014, the Group‘s credit risk is principally from trade receivables from nine customers which accounts for 24 2013: 20 of trade receivables, cash and cash equivalents and restricted cash but no significant credit risk is expected to arise. 2014 2013 Piutang usaha Trade receivables Dengan pihak yang memiliki peringkat kredit Counterparties with external eksternal SP’s credit rating SP’s A - 7,014,007 A A - 14,870,678 9,800,739 A- BBB+ 4,266,465 5,219,145 BBB+ BBB 16,869,504 7,326,919 BBB BBB- 4,621,092 19,096 BBB- 40,627,739 29,379,906 Dengan pihak yang Counterparties tidak memiliki peringkat without external kredit eksternal credit rating Grup 1 3,345,530 3,063,808 Group 1 Grup 2 8,391,998 30,751,504 Group 2 11,737,528 33,815,312 Jumlah piutang usaha yang tidak mengalami Total unimpaired penurunan nilai 52,365,267 63,195,218 trade receivables Cash and cash Kas dan setara kas di Bank equivalents in Bank Moody’s Moody’s Aa1 85,999 85,974 Aa1 Aa2 15,893,637 6,258,919 Aa2 Aa3 - 445,601 Aa3 A1 594,080 49,061 A1 Ba2 - 38,557,467 Ba2 Baa3 29,900,846 60,282,781 Baa3 Fitch National Fitch National AAA 169,822 73,842,067 AAA BBB 31,573,055 - BBB 78,217,439 179,521,870 2014 AnnUAl REpoRt PT Bayan Resources Tbk 213 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5100 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 34. MANAJEMEN RISIKO KEUANGAN lanjutan34. FINANCIAL RISK MANAGEMENT continued a. Faktor risiko keuangan lanjutan
Parts
» Soedjoko Tirtosoekotjo Soedjoko Tirtosoekotjo
» Soedjoko Tirtosoekotjo Direktur Independen
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang usaha dan piutang non-usaha
» Klasifikasi Classification Aset keuangan Financial assets
» Klasifikasi lanjutan Classification continued Pengakuan dan pengukuran Recognition and measurement
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid expenses Aset tetap Fixed assets
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya pinjaman Borrowing costs
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING ESTIMATES AND
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS 2014
» TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share
» TRADE RECEIVABLES, NET continued PIUTANG NON-USAHA
» Income tax benefit continued
» Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets
» INVENTORIES, NET ADVANCES AND PREPAID EXPENSES 2014
» FIXED ASSETS continued Basic and diluted loss per share
» EXPLORATION AND EVALUATION ASSETS MINING PROPERTIES
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUAL EXPENSES 2014 LONG-TERM LOANS 2014 LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES EMPLOYEE BENEFITS LIABILITIES continued
» COST OF REVENUE 2014 BEBAN PENJUALAN SELLING EXPENSES
» Mining services contracts RELATED PARTY TRANSACTIONS continued 2014
» Cooperation agreement DPP Kontrak jasa bongkar muat batubara Coal handling services contracts
» Perjanjian pengangkutan batubara Barging agreement Komisi keagenan Agency fees
» Tuntutan hukum Litigation RELATED PARTY TRANSACTIONS continued 2014
» Tuntutan hukum lanjutan Litigation continued
» Litigation continued KRL lanjutan Perjanjian pengiriman dan pengangkutan
» Perjanjian penjualan batubara Coal sales agreements Capital commitments Perusahaan
» Fasilitas bank Bank facilities
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Regulation on reclamation and post-mining Regulation on reclamation and post-mining
» Peraturan harga patokan batubara Regulation on benchmark coal price Regulation on benchmark coal
» Regulation on benchmark coal Peraturan iuran eksploitasi Regulation on exploitation fees
» Registered coal exporters RELATED PARTY TRANSACTIONS continued 2014
» Komitmen akuisisi KRL RELATED PARTY TRANSACTIONS continued 2014
» 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
» Capital risk management continued
» Fair value estimation continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» GOING CONCERN sampai dengan 1 Januari 2015. On 18 October 2013, the Company entered into a
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