Establishment of the Company and other
1. UMUM lanjutan
1. GENERAL continued
c. Perjanjian
Kerjasama Pengusahaan Pertambangan Batubara c. Coal Cooperation Agreement Adaro melakukan kegiatan usahanya berdasarkan Perjanjian Kerjasama Pengusahaan Pertambangan Batubara “PKP2B” antara Adaro dan PT Tambang Batubara Bukit Asam Persero Tbk “PTBA”, dahulu Perusahaan Negara Tambang Batubara, tertanggal 16 November 1982. Berdasarkan Keputusan Presiden No. 751996 tertanggal 25 September 1996 dan perubahan PKP2B No. J2Ji.DU5282 antara PTBA dan Adaro tertanggal 27 Juni 1997, semua hak dan kewajiban PTBA dalam PKP2B dialihkan kepada Pemerintah Republik Indonesia “Pemerintah” yang diwakili oleh Menteri Pertambangan dan Energi, efektif sejak 1 Juli 1997. Adaro’s activities are governed by the provisions of a Coal Cooperation Agreement the “CCA” which was entered into by Adaro and PT Tambang Batubara Bukit Asam Persero Tbk “PTBA”, formerly Perusahaan Negara Tambang Batubara, on 16 November 1982. Based on Presidential Decree No. 751996 dated 25 September 1996 and the amendment to CCA No. J2Ji.DU5282 between PTBA and Adaro on 27 June 1997, all of the rights and obligations of PTBA under the CCA were transferred to the Government of the Republic of Indonesia the “Government” represented by the Minister of Mines and Energy, effective from 1 July 1997. Berdasarkan ketentuan PKP2B, Adaro merupakan kontraktor Pemerintah yang bertanggung jawab atas operasi penambangan batubara di area yang berlokasi di Kalimantan Selatan. Adaro memulai periode operasi 30 tahunnya pada tanggal 1 Oktober 1992 dengan memproduksi batubara di area of interest Paringin. Adaro berhak atas 86,5 batubara yang diproduksi dan 13,5 sisanya merupakan bagian Pemerintah. Namun demikian, bagian produksi Pemerintah, dalam praktiknya, dibayarkan dengan kas pada saat penjualan batubara telah selesai. Dengan demikian, jumlah royalti terutang yang dibayar dengan kas kepada Pemerintah bergantung pada jumlah penjualan aktual pada periode terkait. Under the terms of the CCA, Adaro acts as a contractor to the Government, and is responsible for coal mining operations in an area located in South Kalimantan. Adaro commenced its 30-year operating period on 1 October 1992 with coal produced from the Paringin area of interest. Adaro is entitled to 86.5 of the coal produced, with the remaining 13.5 being the Government’s share of production. However, the Government’s share of production is, in practice, settled in cash when the sales of coal are actually completed. Therefore, the amount of royalty payable that is settled in cash to the Government depends on the actual volume of sales made in that particular period. Pada tanggal 18 September 2014, Adaro telah menandatangani Nota Kesepahaman “MOU” dengan Pemerintah untuk memperbarui PKP2B Adaro. MOU ini ditandatangani dalam rangka proses renegosiasi penyesuaian Perjanjian Karya Pengusahaan Pertambangan Batubara sebagaimana diamanatkan oleh Pasal 169 Undang-Undang Nomor 4 Tahun 2009 tentang Pertambangan Mineral dan Batubara, yang hanya berkaitan dengan 6 enam isu strategis yaitu: i Wilayah PKP2B, ii Kelanjutan Operasi Pertambangan, iii Penerimaan Negara, iv Kewajiban Pengolahan Dalam Negeri, v Kewajiban Divestasi, dan vi Penggunaan Tenaga Kerja Lokal, Barang-Barang, dan Jasa Dalam Negeri. Adaro yakin bahwa persyaratan yang direvisi tersebut tidak memiliki dampak yang material terhadap operasional atau posisi keuangan Adaro. On 18 September 2014, Adaro signed a Memorandum of Understanding “MOU” with the Government to amend its CCA. This MOU was signed in the framework of the renegotiation process adjustment of the CCA as mandated by Article 169 of Law No. 4 of 2009 on Mineral and Coal Mining, which only related to six strategic issues: i CCA area, ii the continuation of Mining Operations, iii State Revenue, iv Obligations of Domestic Processing, v Obligations to Divest and vi Use of Local Labour, Goods and Domestic Services. Adaro believes that the revised terms will not have a material impact to the operations or financial position of Adaro. Lampiran 57 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated1. UMUM lanjutan
Parts
» ADRO 20150310 FY2014 Financial Statement and Notes
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» UMUM lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan GENERAL continued
» Mining Business Permits GENERAL continued
» Izin Usaha Pertambangan lanjutan
» Mining Business Permits continued
» Basis of preparation of the consolidated
» Standar dan interpretasi standar akuntansi
» New and revised accounting standards and
» New and revised accounting standards
» 1. Consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Acquisition continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Offsetting financial instruments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
» 4. Impairment of financial assets carried at amortised cost
» 4. Impairment of financial assets carried at amortised cost continued
» Instrumen keuangan derivatif dan aktivitas
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi lanjutan
» Properti pertambangan lanjutan SUMMARY
» Mining properties continued SUMMARY
» Biaya pengupasan tanah SUMMARY
» IKHTISAR IKHTISAR IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend distributions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENYAJIAN ADRO 20150310 FY2014 Financial Statement and Notes
» RESTATEMENT ADRO 20150310 FY2014 Financial Statement and Notes
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» KOMBINASI BISNIS ADRO 20150310 FY2014 Financial Statement and Notes
» BUSINESS COMBINATIONS ADRO 20150310 FY2014 Financial Statement and Notes
» KOMBINASI BISNIS lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» BUSINESS COMBINATIONS continued ADRO 20150310 FY2014 Financial Statement and Notes
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA ADRO 20150310 FY2014 Financial Statement and Notes
» TRADE RECEIVABLES ADRO 20150310 FY2014 Financial Statement and Notes
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS ADRO 20150310 FY2014 Financial Statement and Notes
» PERSEDIAAN ADRO 20150310 FY2014 Financial Statement and Notes
» INVENTORIES ADRO 20150310 FY2014 Financial Statement and Notes
» ASET EKSPLORASI DAN EVALUASI
» EXPLORATION AND EVALUATION ASSETS
» EXPLORATION ADRO 20150310 FY2014 Financial Statement and Notes
» ASET TETAP ADRO 20150310 FY2014 Financial Statement and Notes
» FIXED ASSETS ADRO 20150310 FY2014 Financial Statement and Notes
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» FIXED ASSETS continued ADRO 20150310 FY2014 Financial Statement and Notes
» INVESTASI ADRO 20150310 FY2014 Financial Statement and Notes
» PROPERTI PERTAMBANGAN ADRO 20150310 FY2014 Financial Statement and Notes
» MINING PROPERTIES ADRO 20150310 FY2014 Financial Statement and Notes
» PROPERTI PERTAMBANGAN lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» MINING PROPERTIES continued ADRO 20150310 FY2014 Financial Statement and Notes
» GOODWILL ADRO 20150310 FY2014 Financial Statement and Notes
» GOODWILL lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» GOODWILL continued ADRO 20150310 FY2014 Financial Statement and Notes
» UTANG USAHA ADRO 20150310 FY2014 Financial Statement and Notes
» TRADE PAYABLES ADRO 20150310 FY2014 Financial Statement and Notes
» UTANG ROYALTI ADRO 20150310 FY2014 Financial Statement and Notes
» ROYALTIES PAYABLE ADRO 20150310 FY2014 Financial Statement and Notes
» BEBAN AKRUAL ADRO 20150310 FY2014 Financial Statement and Notes
» ACCRUED EXPENSES ADRO 20150310 FY2014 Financial Statement and Notes
» INSTRUMEN KEUANGAN DERIVATIF ADRO 20150310 FY2014 Financial Statement and Notes
» DERIVATIVE FINANCIAL INSTRUMENTS ADRO 20150310 FY2014 Financial Statement and Notes
» UTANG SEWA PEMBIAYAAN ADRO 20150310 FY2014 Financial Statement and Notes
» FINANCE LEASE PAYABLES ADRO 20150310 FY2014 Financial Statement and Notes
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Perjanjian Fasilitas AS1.000.000 LONG-TERM BANK LOANS continued
» US1,000,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Pinjaman Sindikasi Bank LONG-TERM BANK LOANS continued
» Syndicated Bank Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank lanjutan
» Syndicated Bank Loan continued
» Perjanjian Fasilitas AS160.000 LONG-TERM BANK LOANS continued
» US160,000 Facility Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» Perjanjian Fasilitas AS160.000 lanjutan
» US160,000 Facility Agreement continued
» Pinjaman Sindikasi LONG-TERM BANK LOANS continued
» Syndicated Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi lanjutan LONG-TERM BANK LOANS continued
» Syndicated Loan continued LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS40.000 LONG-TERM BANK LOANS continued
» US40,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS40.000 lanjutan
» US40,000 Facility Agreement continued
» Perjanjian Fasilitas AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» PT Bank OCBC NISP Tbk lanjutan
» PT Bank OCBC NISP Tbk continued
» SENIOR NOTES ADRO 20150310 FY2014 Financial Statement and Notes
» LIABILITAS IMBALAN KERJA ADRO 20150310 FY2014 Financial Statement and Notes
» RETIREMENT BENEFITS OBLIGATION ADRO 20150310 FY2014 Financial Statement and Notes
» LIABILITAS IMBALAN KERJA lanjutan
» RETIREMENT ADRO 20150310 FY2014 Financial Statement and Notes
» PROVISI ADRO 20150310 FY2014 Financial Statement and Notes
» PROVISION FOR MINE RECLAMATION AND
» TAMBAHAN MODAL DISETOR, NETO ADDITIONAL PAID-IN CAPITAL, NET
» TAMBAHAN MODAL DISETOR, NETO lanjutan
» ADDITIONAL PAID-IN CAPITAL, NET continued
» SALDO LABA ADRO 20150310 FY2014 Financial Statement and Notes
» RETAINED EARNINGS ADRO 20150310 FY2014 Financial Statement and Notes
» DIVIDEN ADRO 20150310 FY2014 Financial Statement and Notes
» DIVIDENDS ADRO 20150310 FY2014 Financial Statement and Notes
» DIVIDEN lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» DIVIDENDS continued ADRO 20150310 FY2014 Financial Statement and Notes
» KEPENTINGAN NON-PENGENDALI ADRO 20150310 FY2014 Financial Statement and Notes
» NON-CONTROLLING INTERESTS ADRO 20150310 FY2014 Financial Statement and Notes
» PENDAPATAN USAHA ADRO 20150310 FY2014 Financial Statement and Notes
» REVENUE ADRO 20150310 FY2014 Financial Statement and Notes
» BEBAN POKOK PENDAPATAN ADRO 20150310 FY2014 Financial Statement and Notes
» COST OF REVENUE ADRO 20150310 FY2014 Financial Statement and Notes
» BEBAN POKOK PENDAPATAN lanjutan
» BEBAN USAHA ADRO 20150310 FY2014 Financial Statement and Notes
» OPERATING EXPENSES ADRO 20150310 FY2014 Financial Statement and Notes
» BEBAN LAIN-LAIN, NETO ADRO 20150310 FY2014 Financial Statement and Notes
» Pajak dibayar dimuka TAXATION
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Pajak Recoverable taxes continued
» Recoverable taxes continued TAXATION continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Beban pajak penghasilan TAXATION continued
» Income tax expense TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» PERPAJAKAN lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak TAXATION continued
» Tax assessment letters TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» Kompensasi manajemen kunci TRANSAKSI
» Key management compensation TRANSAKSI
» EARNINGS PER SHARE ADRO 20150310 FY2014 Financial Statement and Notes
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS ADRO 20150310 FY2014 Financial Statement and Notes
» NON-CASH TRANSACTIONS ADRO 20150310 FY2014 Financial Statement and Notes
» SEGMEN OPERASI ADRO 20150310 FY2014 Financial Statement and Notes
» OPERATING SEGMENTS ADRO 20150310 FY2014 Financial Statement and Notes
» SEGMEN OPERASI lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» OPERATING SEGMENTS continued ADRO 20150310 FY2014 Financial Statement and Notes
» Coal Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN SIGNIFICANT
» PERJANJIAN ADRO 20150310 FY2014 Financial Statement and Notes
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Banking facility continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komitmen penjualan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Sales commitments SIGNIFICANT AGREEMENTS, COMMITMENTS
» Pengeluaran modal SIGNIFICANT AGREEMENTS, COMMITMENTS
» Capital expenditure SIGNIFICANT AGREEMENTS, COMMITMENTS
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Legal proceedings SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 SIGNIFICANT
» Ministerial Regulation No. 282009 SIGNIFICANT
» Peraturan Menteri No. 342009 SIGNIFICANT
» Ministerial Regulation No. 342009 SIGNIFICANT
» Peraturan Menteri No. 172010 SIGNIFICANT
» Ministerial Regulation No. 172010 SIGNIFICANT
» Peraturan Menteri No. 252013 SIGNIFICANT
» Ministerial Regulation No. 252013 SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Contract in relation to the overburden
» Perjanjian Jual Beli Listrik Jangka Panjang
» Long-term Power Purchase Agreement for
» Overlapping land plots of PT Bhakti Energi
» Convertible loan and shares subscription
» Proses arbitrase MSW-PTPLI dan PLPL
» Arbitration process of MSW-PTPLI and
» JAMINAN REKLAMASI ADRO 20150310 FY2014 Financial Statement and Notes
» RECLAMATION GUARANTEE ADRO 20150310 FY2014 Financial Statement and Notes
» JAMINAN REKLAMASI lanjutan ADRO 20150310 FY2014 Financial Statement and Notes
» RECLAMATION GUARANTEE continued ADRO 20150310 FY2014 Financial Statement and Notes
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» Risiko pasar FINANCIAL RISK MANAGEMENT continued
» Market risk FINANCIAL RISK MANAGEMENT continued
» Risiko pasar lanjutan FINANCIAL RISK MANAGEMENT continued
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