Laba Rugi Per Saham

PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 96 - Berikut adalah jadwal jatuh tempo liabilitas keuangan konsolidasian berdasarkan pembayaran kontraktual yang tidak didiskontokan pada tanggal 31 Desember 2013 dan 2012: The consolidated table below summarizes the maturity profile of consolidated financial liabilities based on contractual undiscounted payments as of December 31, 2013 and 2012: 2013 = 1 tahun 1-2 tahun 3-5 tahun Biaya transaksi Nilai Tercatat = 1 Year 1-2 Years 3-5 Years Transaction Costs As Reported Liabilitas Liabilities Utang usaha 33.748.742 - - - 33.748.742 Trade account payables Utang lain-lain 1.591.985 - - - 1.591.985 Other liabilities Beban akrual 13.303.973 - - - 13.303.973 Accrued expenses Utang lembaga keuangan bukan bank 196.302 119.738 31.690 - 347.730 Loans from non-bank financial institutions Sewa pembiayaan 11.408.664 11.432.716 22.536.854 - 45.378.234 Finance lease Pinjaman pihak berelasi - - 70.744.277 - 70.744.277 Loan from related parties Pinjaman kepada pihak ketiga - - 41.840.000 - 41.840.000 Loan from a third party Pinjaman bank 35.627.701 63.696.913 152.765.470 5.029.494 247.060.590 Bank loans Jumlah 95.877.367 75.249.367 287.918.291 5.029.494 454.015.531 Total 2012 = 1 tahun 1-2 tahun 3-5 tahun Biaya transaksi Nilai Tercatat = 1 Year 1-2 Years 3-5 Years Transaction Costs As Reported Liabilitas Liabilities Utang usaha 25.724.047 - - - 25.724.047 Trade accounts payable Beban akrual 4.717.619 - - - 4.717.619 Accrued expenses Utang lain-lain 1.186.347 - - - 1.186.347 Other liabilities Pinjaman bank jangka panjang 14.557.637 21.903.460 91.997.127 4.157.153 124.301.071 Long-term bank loans Sewa pembiayaan 2.008.074 4.673.911 4.259.119 - 10.941.104 Finance lease Utang lembaga keuangan bukan Loans from non-bank financial bank 162.467 176.747 74.626 - 413.840 institutions Pinjaman pihak berelasi - 19.173.761 - - 19.173.761 Loan from related parties Jumlah 48.356.191 45.927.879 96.330.872 4.157.153 186.457.789 Total 36. Perjanjian Penting dan Komitmen 36. Significant Contracts and Commitments a. Undang-undang Pertambangan No. 42009 dan Peraturan Pemerintah

a. Mining Law No. 42009 and Government

Regulation Pada tanggal 12 Januari 2009, Pemerintah Republik Indonesia mengeluarkan Undang- Undang No. 4 Tahun 2009 tentang Pertambangan Mineral dan Batubara. Saat ini, entitas anak, sebagai pemilik Kontrak Karya KK dan Ijin Usaha Pertambangan IUP, sedang mengevaluasi dampak dari Undang-Undang ini terhadap operasional Entitas Anak, seperti: On January 12, 2009, the Government of the Republic of Indonesia issued Law No. 4 year 2009 regarding Mineral and Coal Mining Law. Currently, the subsidiaries, as a Contract of Work CoW and Mining Rights KP holders, is still evaluating the impact of this new Law on its operations, such as: a. Dalam provisi transisi KK, menyatakan bahwa peraturan baru akan menghormati KK yang sudah ada sampai dengan jatuh tempo. Namun, dinyatakan pula bawa KK yang ada harus disesuaikan dengan provisi yang ada dalam peraturan baru, Undang- undang baru. a. the CoW transitional provisions, states the new Law will honor existing CoW until their expiration. However, it also states that existing CoW must be amended within one year to conform with the provisions of the new Law.