PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Lanjutan
Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011
Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Continued For The Years Ended
December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated
47
13. INVESTASI JANGKA PANJANG Lanjutan
13. LONG-TERM INVESTMENT Continued
2012 2011
Investasi di KOV Investment in KOV
Harga akuisisi 129.024.152.972
129.024.152.972 Acquisition cost
Konversi saham preferen 18.440.184.274
18.440.184.274 Conversion of preferred share
Akumulasi penurunan nilai 64.077.759.234
27.101.178.466 Accumulated impairment
Kenaikan Penurunan nilai tahun berjalan
7.443.605.753 36.976.580.768
Impairment Selisih kurs penjabaran
9.154.680.769 12.405.759.696
Translation difference
Nilai wajar saham 44.795.134.448
34.100.449.768 Fair value of shares
Investasi di Ninox Investment in Ninox
Harga akuisisi -
- Acquisition cost
Kenaikan Penurunan nilai tahun berjalan
461.950.713 -
Impairment
Nilai wajar saham 461.950.713
Fair value of shares
Investasi di Triton Petroleum Pte Ltd Investment in Triton Petroleum Pte Ltd
Harga akuisisi -
191.152.696 Acquisition cost
Penurunan nilai tahun berjalan -
181.530.916 Impairment
Selisih kurs penjabaran -
9.621.780 Translation difference
Nilai wajar saham -
- Fair value of shares
Jumlah 45.257.085.161
34.100.449.768 Total
2012 2011
Laba rugi investasi yang belum terealisasi atas efek tersedia
Gain loss on available for Sale investment current year:
untuk dijual tahun berjalan : Kulczyk Oil Ventures Inc KOV
7.443.605.753 36.976.580.768
Kulczyk Oil Ventures Inc KOV Ninox Energy Ltd NEL
461.950.714 -
Ninox Energy Ltd NEL ESK Limited
- 181.530.916
ESK Limited 7.905.556.467
37.158.111.684 Akumulasi rugi investasi yang
belum terealisasi atas efek tersedia Accumulated unrealized loss on available
untuk dijual tahun sebelumnya : 75.346.724.922
38.188.613.238 for sale investment previous year
Jumlah 67.441.168.455
75.346.724.922 Total
Pada awal periode, BCI, Entitas Anak memiliki investasi di Triton Hydrocarbons Pty Ltd
“THP”. Pada tanggal 14 September 2009, Kulczyk Oil Ventures Inc.
“KOV” menerima penawaran untuk mengambil alih lebih dari
75 saham di THP sebagai pertukaran atas saham biasa KOV yang baru dikeluarkan. Berdasarkan konstitusi THP,
KOV diperbolehkan untuk mengambil alih sisa saham di THP melalui perpanjangan waktu penawaran dan hak
“compulsary acquisition”. Dalam hal ini KOV mengunakan haknya dan mengakuisisi 100 saham di
THP yang kemudian menjadi entitas anak yang dimiliki sepenuhnya oleh KOV.
At the beginning of the year, BCI, subsidiary has an investment in Triton Hydrocarbons Pty Ltd “THP”.
On September 14, 2009, Kulczyk Oil Ventures Inc. “KOV” received acceptance to acquire more than 75
shares in THP in exchange for newly issued common shares. Pursuant to the constitution of THP, KOV is
allowed to acquire the remaining shares of THP through an extension of the offer and compulsory acquisition
rights. KOV exercised its rights and acquired 100 shares in THP which became a wholly owned subsidiary
of KOV.
PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Lanjutan
Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011
Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Continued For The Years Ended
December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated
48
13. INVESTASI JANGKA PANJANG Lanjutan
13. LONG-TERM INVESTMENT Continued
Berdasarkan dokumen penawaran yang di keluarkan oleh KOV pada tanggal 17 Agustus 2009, di sebutkan bahwa
setiap satu lembar saham THP ditukar dengan 5,491 saham biasa dan 1 saham preferen seri A di KOV.
1 saham preferen akan di konversi menjadi 1 saham biasa Triton Petroleum Singapore Pte. Ltd, entitas anak dari
THP. Pursuant to the offer to purchase dated August 17 2009,
each ordinary share in THP was exchanged for 5.491 common shares and 1 preferred share series A in KOV.
1 preferred share later will be converted to 1 common share of Triton Petroleum Singapore Pte. Ltd., a
subsidiary of THP.
BCI melakukan pertukaran seluruh saham yang dimiliki di THP, dan sebagai pengganti perusahaan menerima
10.960.711 saham biasa dan 1.996.123 saham preferen di KOV sesuai dengan “Compulsory Acquisition Notice”
tertanggal 2 Oktober 2009. Saham yang diakuisisi tidak memiliki nilai nominal.
Pada tanggal laporan posisi keuangan 31 Desember 2011 nilai wajar saham BCI di THP mengalami penurunan nilai
sebesar AS 20.692, sehingga investasi menjadi nihil. BCI disposed of its shares in THP and in exchange
received 10,960,711 common shares and 1,996,123 preferred shares in KOV pursuant to the “Compulsory
Acquisition Notice” dated October 2, 2009. The acquired shares have no par value.
At the statement of financial position date December 31, 2011
the fair values of BCI’s investment in THP amounting to US 20,692 have declined. Hence, the
investment become nil. Berdasarkan harga IPO yang ditargetkan AS 1,00 per
saham di KOV, saham-saham tersebut dinilai AS 12.956.834 AS 10.960.711 saham biasa dan AS
1.996.123 saham preferen. Based on the targeted IPO price at US 1.00 per share in
KOV, the shares are valued at US 12,956,834 US10,960,711 common shares plus US 1,996,123
preferred shares.
Berdasarkan press realease yang diterbitkan oleh KOV, bahwa mulai tanggal 25 Mei 2010 saham biasa KOV telah
diperdagangkan di Bursa Efek Warsaw dengan harga pembukaan AS 0,5854.
Based on the press realease issued by KOV, it was announced on May 25, 2010 that the common shares of
KOV started trading on the Warsaw Stock Exchange with the opening price of US0.5854.
KOV Canada KOV Canada
Akun ini merupakan investasi BCI di KOV Canada sebesar 10.960.711 lembar saham dengan kepemilikan
sebesar 2,28 pada tahun 2012 dan 2011 . Perusahaan ini bergerak dalam bidang eksplorasi dan produksi minyak
dan gas serta investasi.
Pada tanggal laporan posisi keuangan , nilai wajar saham KOV sebesar AS 4.632.382 mengalami kenaikan nilai
sebesar AS 871.856. Kenaikan nilai wajar dihitung berdasarkan nilai pasar saham di Bursa Efek Warsaw.
This account is an investment of BCI in KOV Canada amounting to 10,960,711 shares with ownership of 2.28
in 2012 and 2011. This company is engaged in exploration and oil and gas production and investment.
At the statement of financial position date the fair values of KOV’s Share amounting to US 4,632,382 have
increased below cost by US 871,856. The increasing in value is calculated based on market value listed on the
Warsaw Stock Exchange.
NINOX ENERGY LIMITED NINOX ENERGY LIMITED
Pada tanggal 30 Desember 2011, setiap saham biasa pada Triton Petroleum Pte. Ltd. “TPPL” dialihkan ke saham
biasa Ninox Energy Limited “NEL”. Perusahaan bersedia memberikan sahamnya di TPPL dan sebagai
gantinya Perusahaan menerima 4.436 saham biasa di NEL. On December 30, 2011, each of ordinary share in Triton
Petroleum Pte. Ltd. “TPPL” was transferred for common shares in Ninox Energy Limited “NEL”. The
Company disposed of its share in TPPL and in exchange received 4,436 common shares in NEL.
