Mining Properties Financial Statements JRAP FS June 2017
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan
31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 2017 dan 2016 Tidak
diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of June 30, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended June 30, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
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2017 2016
Amortisasi dibebankan ke: Amortization charged to:
Beban pokok penjualan Catatan 28 6,244,955
10,919,191 Costs of sales Note 28
Amortisasi dan penghapusan Catatan 30 4,422,369
11,073,756 Amortization and write-off Note 30
Penyesuaian provisi Adjustment in mine closure
penutupan tambang Catatan 22 567,999
644,000 provision Note 22
Jumlah 11,235,323
22,636,947 Total
Manajemen berpendapat bahwa tidak terdapat penurunan nilai atas properti pertambangan.
Management believes that there is no impairment in values of the mining properties.
12. Goodwill 12. Goodwill
Merupakan goodwill yang diperoleh JRN atas akusisi pada entitas anak dengan rincian sebagai
berikut: This represents goodwill which resulted from
JRN’s acquisition of the following subsidiaries:
2017 danand 2016 PT Gorontalo Sejahtera Mining
19,761,019 PT Gorontalo Sejahtera Mining
PT Arafura Surya Alam 10,048,411
PT Arafura Surya Alam PT Sago Prima Pratama
1,688,595 PT Sago Prima Pratama
Jumlah 31,498,025
Total Nama Entitas Anak
Name of Subsidiaries
Uji Penurunan Nilai Goodwill Impairment Test for Goodwill
Goodwill dialokasikan terhadap UPK Grup, untuk tujuan pengujian penurunan nilai pada tanggal
30 Juni 2017 dan 31 Desember 2016 pengujian tahunan.
Goodwill was allocated to the CGUs of the Group, for impairment testing as of June 30,
2017 and December 31, 2016 annual testing.
Untuk tujuan pengujian penurunan nilai tersebut, jumlah terpulihkan dari UPK-UPK di atas
ditentukan berdasarkan perhitungan nilai pakai. Nilai pakai ditentukan dengan mendiskontokan
arus kas masa depan yang diharapkan akan dihasilkan dari pemakaian berkelanjutan atas
UPK-UPK tersebut. Perhitungan nilai pakai berdasarkan pada asumsi-asumsi berikut:
For impairment testing purposes, the recoverable amounts of the CGUs have been determined
based on value-in-use calculations. Value in use was determined by discounting the future cash
flows expected to be generated from the continuing use of the units. The calculation of the
value in use was based on the following key assumptions:
Arus kas di masa depan ditentukan
berdasarkan proyeksi penjualan emas dan perak. Beban operasional lainnya diestimasi
berdasarkan data historis; dan
Future cash flows were based on the projected sales of gold and silver. Other
operational expenses were estimated based on historical rate; and
Tingkat diskonto sebelum pajak yang
digunakan untuk menghitung jumlah terpulihkan adalah sebesar 7,90 untuk
tahun 2016. Tingkat diskonto ini diestimasi berdasarkan rata-rata tertimbang biaya
modal Grup.
Pre-tax discount rates of 7.90 in 2016, respectively, were applied in determining
the recoverable amounts. The discount rate used was determined based on the
weighted average cost of capital of the Group.
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan
31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 2017 dan 2016 Tidak
diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of June 30, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended June 30, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 55 - Asumsi utama sebagaimana dijelaskan di atas
dapat berubah sejalan dengan perubahan kondisi ekonomi dan pasar. Grup memperkirakan bahwa
kemungkinan perubahan asumsi ini tidak akan mengakibatkan nilai tercatat UPK-UPK tersebut
melebihi jumlah terpulihkannya secara material Tidak terdapat penurunan nilai yang diakui pada
tanggal 30 Juni 2017 dan 31 Desember 2016, karena jumlah terpulihkan dari goodwill melebihi
nilai tercatatnya. The key assumptions described above may
change as economic and market conditions change. The Group estimates that reasonably
possible changes in these assumptions would not cause the carrying value of each CGUs to
materially exceed its recoverable amount. There was no impairment loss recognized at
June 30, 2017 and December 31, 2016, since the recoverable amount of the goodwill is in
excess of the carrying value.
13. Aset Tidak Lancar Lain-Lain 13. Other Noncurrent Assets
2017 2016
Pinjaman kepada KUD Dharma Tani Marisa Loan to KUD Dharma Tani Marisa
Catatan 37c 2,420,980
2,399,747 Note 37c
Taksiran tagihan pajak 2,041,298
2,041,298 Estimated claims for tax refund
Piranti lunak - bersih 541,117
452,689 Softw are - net
Rekening bank yang dibatasi penggunaannya
- 2,618,733
Restricted cash in banks Setoran jaminan
95,237 158,208
Security deposits Ventura bersama Catatan 1
Joint venture Note 1 Harga perolehan
20,138 20,138
At cost Akumulasi ekuitas pada rugi bersih
20,138 20,138
Accumulated share in net loss Jumlah
5,098,632 7,670,675
Total
Rekening bank yang dibatasi penggunaannya, merupakan rekening escrow dalam mata uang
Dolar Amerika Serikat sehubungan dengan fasilitas pinjaman sindikasi yang di peroleh JRN,
JRBM, SPP dan GSM pada 31 Desember 2016 Catatan 21.
Restricted cash in bank represents U.S. Dollar escrow accounts in relation to the syndicated
loan facilities obtained by JRN, JRBM, SPP and GSM December 31, 2016 Note 21.
PETS mengalami defisit pada tanggal 30 Juni 2017 dan 31 Desember 2016. Pada
tanggal 30 Juni 2017 dan 31 Desember 2016, bagian PEG atas rugi bersih PETS telah melebihi
harga perolehan investasi, sehingga nilai tercatat investasi dalam PETS berkurang menjadi sebesar
nihil. Jika PETS selanjutnya melaporkan laba, maka PEG mulai mengakui bagiannya atas laba
tersebut hanya setelah bagiannya atas laba tersebut sama dengan bagian atas rugi yang
belum diakui. Bagian kerugian bersih dari PETS yang belum diakui masing-masing adalah sebesar
US 26.258 dan US 57.186 pada tanggal 30 Juni 2017 dan 31 Desember 2016.
PETS has deficit as of June 30, 2017 and December 31, 2016. As of June 30, 2017 and
December 31, 2016, PEG’s share in net losses of PETS has already exceeded the acquisition cost
of its investments, thus, the carrying value of investments in PETS have been reduced to zero.
If PETS subsequently reported profit, PEG will resume recognizing its share in the profit of such
joint venture only after its share of the profits equals the share of net losses not recognized.
Unrecognized share in losses of PETS amounted to US 26,258 and US 57,186 as of June 30,
2017 and December 31, 2016, respectively.
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan
31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 2017 dan 2016 Tidak
diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of June 30, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended June 30, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
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14. Pinjaman Bank Jangka Pendek 14. Short-Term Bank Loans
2017 2016
Pihak ketiga - Dolar Amerika Serikat Third parties - U.S. Dollar
PT Bank Permata Tbk 26.042.759
19.880.451 PT Bank Permata Tbk
PT Bank Danamon Indonesia Tbk 11.361.070
11.405.628 PT Bank Danamon Indonesia Tbk
Citibank N.A., Indonesia 13.185.016
4.519.916 Citibank N.A., Indonesia
PT Bank OCBC NISP Tbk 5.000.000
- PT Bank OCBC NISP Tbk
PT Bank ICBC Indonesia -
3.645.128 PT Bank ICBC Indonesia
Jumlah 55.588.845 39.451.123
Total
PT Bank Permata Tbk Permata PT Bank Permata Tbk Permata
Berdasarkan perubahan perjanjian tanggal 17 Februari 2016, atas fasilitas Letter of Credit
yang diperoleh JRN, JRBM dan SPP dari Permata Catatan 21, para pihak sepakat mengubah
penyebutan Fasilitas Letter of Credit 1 dan 2 menjadi Fasilitas Letter of Credit dan GSM dan
ASA bisa juga secara bersama-sama JRN, JRBM dan SPP menggunakan Fasilitas Letter of Credit.
Berdasarkan perubahan ke – 6 No: KK170932AMDCGVC tanggal 5 Mei 2017,
jangka waktu fasilitas Letter of Credit sejak tanggal 17 Februari 2017 sampai dengan 31 Juli
2017. Based on the amendment agreement dated
February 17, 2016, on Letter of Credit Facility obtained by JRN, JRBM and SPP from Permata
Note 21, all parties agreed to change in name of Letter of Credit Facility 1 and 2 into Letter of
Credit Facility and GSM and ASA could also use jointly with JRN, JRBM and SPP the Letter of
Credit Facility. Based on the sixth amendment No: KK170932AMDCGVC dated Mei 5, 2017,
term on Letter of Credit Facility since February 17, 2017 until July 31, 2017.
PT Bank Danamon Indonesia Tbk Danamon PT Bank Danamon Indonesia Tbk Danamon
Pada tanggal 14 Oktober 2014, JRBM dan SPP memperoleh fasilitas pinjaman dari Danamon
berupa Fasilitas Omnibus Trade Finance 1 dan Fasilitas SightUsance Letter of Credit dengan
masing-masing maksimum fasilitas sejumlah US 2.000.000. Pinjaman ini masing-masing
berjangka waktu dua belas 12 bulan Catatan 21.
On October 14, 2014, JRBM and SPP obtained a loan facility from Danamon in the form of
Omnibus Trade Finance 1 Facility and SightUsance Letter of Credit Facility each with
maximum facility of US 2,000,000. The term of the loan facility is twelve 12 months Note 21.
Berdasarkan Perubahan terhadap perjanjian kredit No. 253PPPWKCBDX2015 tanggal 5 Oktober
2015, terdapat perubahan antara lain sebagai berikut:
Based on Deed of Changes in Agreement No. 253PPPWKCBDX2015 dated October 5,
2015, the amendments on the loan agreement follows:
a. Mengubah penyebutan
fasilitas SightUsance
Letter of Credit menjadi Omnibus Trade Finance 2;
a. The name of SightUsance Letter of Credit
Facility was changed into Omnibus Trade Finance 2;
b. Mengubah fasilitas
Omnibus Trade Finance 2 sebelumnya Fasilitas SightUsance Letter
of Credit menjadi jumlah maksimum pinjaman sebesar US 1.680.000; dan
b. The maximum loan facility of Omnibus Trade Finance 2 previously SightUsance
Letter of Credit Facility was amended to become US 1,680,000; and
c. Jatuh tempo Fasilitas Omnibus Trade Finance 1 dan Omnibus Trade Finance 2
masing-masing diperpanjang sampai dengan 14 Oktober 2016.
c. The term of Omnibus Trade Finance 1 and
Omnibus Trade Finance 2 loan facilities has been extended until
October 14, 2016.