Penawaran GENERAL INFORMATION continued
1. INFORMASI UMUM lanjutan
1. GENERAL INFORMATION continued
c. Struktur Grup lanjutan
c. Group Structure continued
BMS lanjutan BMS continued BMS bergerak dalam bidang jasa pertambangan batubara termasuk sewa alat berat, jasa manajemen pertambangan dan jasa-jasa pertambangan lainnya. BMS memulai operasi komersialnya di bulan Januari 2009. BMS is engaged in providing coal mining services, including heavy equipment rental, mine management services and other related mining services. BMS commenced its commercial operations in January 2009. Kantor BMS berlokasi di Menara Merdeka lantai 29, Jl. Budi Kemuliaan I No. 2, Jakarta 10110, Indonesia. BMS registered office is located at Menara Merdeka 29 th floor, Jl. Budi Kemuliaan I No. 2, Jakarta 10110, Indonesia.d. Perjanjian
Kerjasama Pengusahaan Pertambangan Batubara “PKP2B” d. Coal Contract of Work “CCoW” Pada tanggal 31 Mei 1999, AKT dan Pemerintah Republik Indonesia “Pemerintah” menandatangani PKP2B generasi ketiga. Berdasarkan ketentuan PKP2B tersebut, AKT bertindak sebagai kontraktor Pemerintah, dan bertanggung jawab untuk melakukan kegiatan eksplorasi dan pertambangan di area yang berlokasi di Kecamatan Murung Raya, Kabupaten Muara Teweh, Kalimantan Tengah, Indonesia. Area yang dicakup PKP2B tersebut pada awalnya seluas 40.610 hektar namun telah dikurangi menjadi 21.630 hektar akibat dari pelepasan area sebagaimana diatur dalam ketentuan PKP2B yang dimaksud. On 31 May 1999, AKT entered into a third generation CCoW with the Government of the Republic of Indonesia the “Government”. Under the terms of the CCoW, AKT is appointed as the contractor of the Government, in respect of coal exploration and mining in an area located in Murung Raya, Muara Teweh Regency, Central Kalimantan, Indonesia. The area covered by AKT’s CCoW initially comprised 40,610 hectares, but this has been reduced to 21,630 hectares pursuant to the relinquishment requirements under the CCoW. Berdasarkan Surat Keputusan Menteri ESDM No. 375K.30DJB, AKT memulai periode operasi 30 tahunnya sejak 15 September 2009 dengan dimulainya produksi pada blok Kohong. By virtue of Decree of the MoEMR No. 375K.30DJB, AKT commenced its 30-year operating period on 15 September 2009 with initial coal production in the Kohong block. Sebagaimana diatur dalam PKP2B yang bersangkutan, Pemerintah berhak atas 13,5 dari batubara yang diproduksi. Berdasarkan Keputusan Presiden Republik Indonesia No. 751996 tanggal 25 September 1996, AKT diharuskan untuk menyerahkan bagian 13,5 atas hak Pemerintah biasanya disebut sebagai “royalti kepada Pemerintah” dalam bentuk tunai. As stipulated in the CCoW, the Government is entitled to receive 13.5 of the total coal produced from the final point of production processes established by AKT. In accordance with Presidential Decree No. 751996 dated 25 September 1996, AKT is required to deliver the 13.5 Government share of production commonly referred to as “royalty to Government” in cash. AKT membukukan 100 pendapatan yang diperoleh dari penjualan batubara, dan mencatat royalti yang dibayarkan kepada Pemerintah sebagai bagian dari beban pokok penjualan. AKT records 100 of its revenue generated from coal sales, and records the royalty to Government as a component of its cost of goods sold.Parts
» Financial Statements 30 June 2013
» Establishment of the Company and other information
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other information continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial Public Offering of the Company’s
» INFORMASI UMUM INFORMASI UMUM lanjutan INFORMASI UMUM lanjutan INFORMASI UMUM lanjutan
» Struktur Grup GENERAL INFORMATION continued
» Group structure GENERAL INFORMATION continued
» INFORMASI UMUM lanjutan Financial Statements 30 June 2013
» Struktur Grup lanjutan GENERAL INFORMATION continued
» Group Structure continued GENERAL INFORMATION continued
» Perjanjian GENERAL INFORMATION continued
» Kelangsungan usaha Going concern
» Going concern continued Dasar Basis of preparation of the consolidated
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Konsolidasi Consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Consolidation continued i IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Consolidation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Consolidation continued iv Pengendalian bersama entitas lanjutan
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Piutang usaha dan piutang lain-lain
» Aset tetap IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Impairment IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan lapisan tanah
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision i IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Current and deferred income tax continued
» Imbalan karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian hasil produksi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sharing of production IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset keuangan Impairment of financial assets
» Impairment of financial assets continued
» Utang usaha dan utang lain-lain
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» ACQUISITION Financial Statements 30 June 2013
» AKUISISI PENGENDALIAN BERSAMA ENTITAS
» CASH AND CASH EQUIVALENTS lanjutan
» KAS Financial Statements 30 June 2013
» PIUTANG USAHA Financial Statements 30 June 2013
» TRADE RECEIVABLES Financial Statements 30 June 2013
» PIUTANG USAHA lanjutan Financial Statements 30 June 2013
» TRADE RECEIVABLES continued Financial Statements 30 June 2013
» UANG MUKA DAN PEMBAYARAN DIMUKA
» ADVANCES AND PREPAYMENTS Financial Statements 30 June 2013
» PERSEDIAAN Financial Statements 30 June 2013
» INVENTORIES Financial Statements 30 June 2013
» PERSEDIAAN lanjutan Financial Statements 30 June 2013
» INVENTORIES continued Financial Statements 30 June 2013
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL Financial Statements 30 June 2013
» GOODWILL lanjutan GOODWILL continued INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS INVESTMENTS IN
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» INVESTMENTS IN Financial Statements 30 June 2013
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Pinjaman jangka panjang PINJAMAN BORROWINGS
» Pinjaman jangka panjang lanjutan
» Short-term loan PINJAMAN lanjutan BORROWINGS continued
» Pinjaman jangka pendek lanjutan
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Manfaatbeban pajak penghasilan Income tax benefitexpense
» Manfaatbeban PERPAJAKAN lanjutan TAXATION continued
» Income tax benefitexpense continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Aset PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets and liabilities continued
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessment letter PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessment letter continued
» Administrasi perpajakan PERPAJAKAN lanjutan TAXATION continued
» Tax administration PERPAJAKAN lanjutan TAXATION continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB GENERAL RESERVE
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» BAGIAN ATAS Financial Statements 30 June 2013
» Amounts due from related party
» Pinjaman kepada pihak berelasi
» TRANSAKSI DENGAN Financial Statements 30 June 2013
» Pinjaman kepada pihak berelasi lanjutan
» Loans to related parties continued
» Pinjaman dari pihak berelasi
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» RUGI BERSIH PER SAHAM DASAR BASIC LOSS PER SHARE
» Coal KOMITMEN DAN PERJANJIAN PENTING COMMITMENTS
» Perjanjian penggunaan alur pelayaran
» Channel fee service agreement
» Perjanjian Penjualan dan Jasa Perbaikan
» Perjanjian dengan Noble Resources Pt
» KOMITMEN DAN Financial Statements 30 June 2013
» Iuran kehutanan COMMITMENTS AND
» Forestry fee COMMITMENTS AND
» Pengeluaran modal COMMITMENTS AND
» Capital expenditures COMMITMENTS AND
» Perjanjian fasilitas letter of credit “LC”
» Tuntutan Hukum KONTIJENSI CONTINGENCIES
» Legal Claims KONTIJENSI CONTINGENCIES
» Tuntutan Hukum lanjutan KONTIJENSI lanjutan CONTINGENCIES continued
» Legal Claims continued KONTIJENSI lanjutan CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 KONTIJENSI lanjutan CONTINGENCIES continued
» Mining Law No. 42009 KONTIJENSI lanjutan CONTINGENCIES continued
» Mining Law No. 42009 continued
» Peraturan Menteri No. 272013 KONTIJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 272013 KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTIJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government Regulation KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTIJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 KONTIJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 KONTIJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 KONTIJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 92012 KONTIJENSI lanjutan CONTINGENCIES continued
» Peraturan Direktur Jenderal Mineral dan
» ASET DAN Financial Statements 30 June 2013
» MONETARY ASSETS Financial Statements 30 June 2013
» PELAPORAN SEGMEN SEGMENT REPORTING
» KONSENTRASI RISIKO CONCENTRATION OF RISK
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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