Tax audits TAXATION continued f. Audit
8. TAXATION continued g. Administrasi
g. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan anak perusahaan yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu sepuluh tahun sejak saat terhutangnya pajak, atau akhir tahun 2013, mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun-tahun selanjutnya menentukan bahwa DJP dapat menetapkan dan mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak. Under the taxation laws of Indonesia, the Company and the companies within the Group submit tax returns on the basis of self assessment. The DGT may assess or amend taxes within ten years of the time the tax becomes due, or until the end of 2013, whichever is earlier. There are new rules applicable to fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years of the time the tax becomes due.9. INVESTASI PADA
PERUSAHAAN ASOSIASI9. INVESTMENT IN
ASSOCIATE Persentase kepemilikan Percentage of ownership Nilai tercatat 31 Desember 2010 Carrying value 31 December 2010 Bagian rugi perusahaan asosiasiShare of associate’s loss Nilai tercatat 30 Juni 2011 Carrying value 30 June 2011 KSC 49 118,726 172,621 291,347 Persentase kepemilikan Percentage of ownership Nilai tercatat 31 Desember 2009 Carrying value 31 December 2009 Bagian rugi perusahaan asosiasiShare of associate’s loss Nilai tercatat 31 Desember 2010 Carrying value 31 December 2010 KSC 49 1,480 117,246 118,726 Investasi pada perusahaan asosiasi mencerminkan 49 kepemilikan saham Grup di KSC, perusahaan yang bergerak dalam pengoperasian coal upgrading facility. Pemilik 51 saham KSC adalah BCBC Singapore Pte. Ltd., anak perusahaan dari White Energy Company Ltd., sebuah perusahaan publik di Australia. Investment in associate represents the Group’s 49 interest in KSC, an entity involved in operating a coal upgrading facility. The 51 shareholder of KSC is BCBC Singapore Pte. Ltd., a wholly owned subsidiary of White Energy Company Ltd., a company regulated in Australia. Grup mengakui bagian rugi bersih KSC karena Grup telah mengkonfirmasi pemberian dukungan operasional kepada KSC. The Group has recognised for its share of the net losses of KSC, as the Group has confirmed its intention to support the operations of KSC. Lampiran 543 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN ENAM BULANAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED 30 JUNE 2011 AND 2010 Expressed in million Indonesian Rupiah, unless otherwise stated 10. ASET TETAP10. FIXED ASSETS
30JuniJune 2011 Selisih kurs karena penjabaran laporan keuangan Exchange difference due to Saldo awal financial Saldo akhir Beginning Penambahan Pengurangan Transfer statement Ending balance Additions Disposals Transfers translation balance Biaya perolehan Acquisition cost Tanah 28,281 - - - 853 29,134 Land Bangunan dan fasilitas Buildings and port pelabuhan 1,387,174 4,114 - 46,354 26,219 1,411,423 facilities Alat pengangkutan 537,664 13,446 - 311,064 12,884 849,290 Vehicles Peralatan dan Office furniture and perlengkapan kantor 48,312 3,191 - - 1,347 50,156 equipment Machinery and Mesin dan peralatan 1,217,283 41,224 - 278,458 23,210 956,839 equipment Peralatan lain 6,873 - - - 105 6,768 Other equipment 3,225,587 61,975 - 78,960 62,912 3,303,610 Aset sewa pembiayaan Under finance leases Alat pengangkutan 5,592 12 - 1,943 206 3,455 Vehicles Machinery and Mesin dan peralatan 5,121 - - - - 5,121 equipment 10,713 12 - 1,943 206 8,576 Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 333,981 60,954 - 76,023 3,180 315,732 facilities Machinery and Mesin dan peralatan 1,682 972 - 994 1 1,659 equipment 335,663 61,926 - 77,017 3,181 317,391 3,571,963 123,913 - - 66,299 3,629,577 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 547,228 94,818 - - 4,554 637,492 facilities Alat pengangkutan 364,352 18,934 - 95,297 8,847 469,736 Vehicles Peralatan dan Office furniture and perlengkapan kantor 38,127 2,843 - - 565 40,405 equipment Machinery and Mesin dan peralatan 755,333 60,078 - 95,366 14,167 705,878 equipment Peralatan lain 5,577 241 - - 59 5,759 Other equipment 1,710,617 176,914 - 69 28,192 1,859,270 Aset sewa pembiayaan Under finance leases Alat pengangkutan 2,505 610 - 69 1,613 1,571 Vehicles Machinery and Mesin dan peralatan 5,848 - - - - 5,848 equipment 8,353 610 - 69 1,613 7,419 1,718,970 177,524 - - 29,805 1,866,689 Nilai buku bersih 1,852,993 1,762,888 Net book valueParts
» GENERAL LKFS 30 June 2011 final
» GENERAL continued LKFS 30 June 2011 final
» Dasar penyusunan laporan keuangan interim konsolidasian
» Basis of preparation of the consolidated interim financial statements
» Prinsip-prinsip konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak yang memiliki hubungan istimewa lanjutan
» Transactions with related parties continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap dari sewa pembiayaan
» Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration and development
» Biaya eksplorasi dan pengembangan yang ditangguhkan lanjutan
» Deferred exploration and development
» Penurunan nilai aset jangka panjang
» Impairment of long lived assets
» Imbalan karyawan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan karyawan Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stripping costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kewajiban pengelolaan lingkungan hidup
» Aset keuangan Financial Assets
» Aset keuangan Financial Assets and liabilities continued
» Aset keuangan Liabilitas keuangan Financial Liabilities
» Liabilitas keuangan lanjutan Financial Assets and liabilities continued
» Akuntansi untuk instrumen keuangan derivatif dan aktivitas lindung nilai
» Assets carried at amortised cost
» Aset yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan
» Aset yang tersedia untuk dijual
» Assets classified as available-for-sale
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Hutang usaha dan lainnya Trade and other payables
» Biaya mobilisasi yang ditangguhkan
» Deferred mobilisation costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CASH AND CASH EQUIVALENTS 30
» TRADE RECEIVABLES continued LKFS 30 June 2011 final
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» OTHER RECEIVABLES LKFS 30 June 2011 final
» INVENTORIES KAS YANG DIBATASI PENGGUNAANNYA
» Prepaid taxes Hutang pajak Taxes payable
» Taxes payable continued PERPAJAKAN
» Income tax expense continued
» Deferred tax assets, net continued
» Liabilitas pajak TAXATION continued
» RESTRICTED CASH continued TAXATION continued f. Audit
» Tax audits TAXATION continued f. Audit
» Administration TAXATION continued g. Administrasi
» INVESTASI PADA LKFS 30 June 2011 final
» INVESTMENT IN LKFS 30 June 2011 final
» FIXED ASSETS LKFS 30 June 2011 final
» FIXED ASSETS continued LKFS 30 June 2011 final
» FIXED ASSETS continued Aset dalam penyelesaian lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURES
» TRADE PAYABLES 30 LKFS 30 June 2011 final
» ACCRUED EXPENSES 30 LKFS 30 June 2011 final
» Vitol Asia Pte. Ltd. Club Deal Club
» Club Deal lanjutan LONG-TERM LOANS continued
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara
» Coal swap transactions DERIVATIVE INSTRUMENTS
» Gas oil hedging transactions
» Coal-linked Capped Loss Swap Coal-linked Capped Loss Swap
» Modal saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Share capital DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Agio saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Cadangan umum GENERAL RESERVE AND DIVIDEND DECLARATION
» Pengumuman Dividen GENERAL RESERVE AND DIVIDEND DECLARATION
» Selisih nilai transaksi restrukturisasi entitas sepengendali
» Difference in value from restructuring
» GROUP RESTRUCTURING b. Selisih nilai transaksi atas penambahan modal
» COST OF REVENUE 30 LKFS 30 June 2011 final
» SELLING EXPENSES 30 LKFS 30 June 2011 final
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» 19.69 trade receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 66.23 other receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 8.20 trade payables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» Kontrak jasa pertambangan Mining services contracts
» Perjanjian kerjasama Kontrak jasa bongkar muat batubara
» Reclamation guarantees continued Komitmen sewa
» Rental commitments SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Komitmen sewa SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS, COMMITMENTS
» Barging agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komisi keagenan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation The Company SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts Perjanjian penjualan batubara Coal sales
» Perjanjian konstruksi Construction agreements
» Perjanjian konstruksi lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Construction agreements continued Fasilitas bank
» Bank facilities SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Fasilitas bank lanjutan Bank facility continued
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Bank facility continued SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian pengunaan haul road
» Perjanjian pemeliharaan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Maintenance agreement SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran eksploitasi SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Exploitation fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Iuran kehutanan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri Ministerial Regulation No. 782010
» Peraturan Menteri Peraturan Menteri
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 172010 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Akuisisi perusahaan baru Acquisition
» Penjualan anak perusahaan SIGNIFICANT AGREEMENTS, COMMITMENTS
» EMPLOYEE COSTS 30 JuniJune 30 JuniJune
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS 30 June 2011 final
» FINANCIAL ASSETS AND FINANCIAL
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued ii Risiko
» Risiko kredit FINANCIAL RISK MANAGEMENT continued iii Risiko suku bunga Lanjutan
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