Vitol Asia Pte. Ltd. continued
16. DERIVATIVE INSTRUMENTS continued
Mutasi cadangan nilai wajar lindung nilai adalah sebagai berikut: Movements in the fair value hedging reserve are as follows: 2010 2009 Saldo awal 27,895 93,210 Beginning balance Nilai wajar 93,646 73,120 Fair value Realisasi kerugian lindung nilai 9,341 7,805 Realisation of hedging losses Cadangan nilai wajar lindung nilai 56,410 27,895 Fair value hedging reserve a. Transaksi lindung nilai batubara a. Coal swap transactions Pada tahun 2007, Perusahaan melakukan ikatan kontrak harga swap batubara dengan Vitol S.A. untuk melakukan lindung nilai atas harga jual batubara di masa mendatang. Transaksi tersebut merupakan transaksi lindung nilai arus kas efektif menurut standar akuntansi yang berlaku. Kontrak tersebut jatuh tempo pada tahun 2009. Variabel pokok yang mendasari harga batubara transaksi tersebut adalah indeks batubara API 4. In 2007, the Company entered into coal price swap contracts with Vitol S.A. to hedge future coal sales prices. These transactions are effective cash flow hedges for the purposes of the accounting standard. Such contracts were due in 2009. The underlying pricing is the market price specified by the API 4 coal index. Pada tahun 2009, Perusahaan melakukan ikatan kontrak harga swap batubara dengan Enel Trade S.p.A, ANZ dan SCB untuk melakukan lindung nilai atas harga jual batubara di masa mendatang. Transaksi tersebut merupakan transaksi lindung nilai arus kas efektif menurut standar akuntansi yang berlaku. Kontrak tersebut akan jatuh tempo pada tahun 2010, 2011 dan 2012. Variabel pokok yang mendasari harga batubara transaksi tersebut adalah indeks batubara Newcastle dan API 4. In 2009, the Company entered into coal price swap contracts with Enel Trade S.p.A, ANZ and SCB to hedge future coal sales prices. These transactions are effective cash flow hedges for the purposes of the accounting standard. Such contracts are due in 2010, 2011 and 2012. The underlying pricing is the market price specified by the Newcastle and API 4 coal indices. Pada tahun 2010, Perusahaan melakukan ikatan kontrak API 4 Coal-linked Capped Loss Swap dengan SCB untuk melakukan lindung nilai atas harga jual batubara di masa mendatang. Kontrak tersebut akan jatuh tempo pada bulan April 2010 sampai Januari 2013. In 2010, the Company entered into API 4 Coal- linked Capped Loss Swap contract with SCB to hedge future coal sales prices. The contracts are due from April 2010 to January 2013. Pada tahun 2010, Perusahaan melakukan ikatan kontrak Commodity Producer Colar with entendable Swap dengan SCB untuk pebelian batu bara pada harga dasar dan opsi menjual pada harga tetap pada tahun 2011 sampai dengan 2012. In 2010, the Company entered into Commodity Producer Colar with entendable Swap contract with SCB to purchase a floor for 2010 and sell option for fixed price coal swaps in 2011 and 2012.Parts
» Financial Statement 31 Maret 2010
» GENERAL Financial Statement 31 Maret 2010
» GENERAL continued Financial Statement 31 Maret 2010
» 2,741 unaudited. Perpajakan PKP2B generasi ketiga
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Penjabaran mata uang asing Foreign currency translation
» Transactions with related parties
» Biaya dibayar dimuka Prepaid expenses Investment in associates
» Investment in associates continued Aset tetap Fixed assets
» Aset tetap dari sewa pembiayaan Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration
» SUMMARY OF Financial Statement 31 Maret 2010
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Biaya pengupasan Stripping costs
» Biaya pengelolaan lingkungan hidup Environmental expenses
» Akuntansi untuk instrumen keuangan derivatif
» Pelaporan segmen Segment reporting
» Segment reporting continued SUMMARY OF
» Sharing of production SUMMARY OF
» Dividen Dividends SUMMARY OF
» Biaya emisi saham Share issuance costs
» Biaya keuangan yang ditangguhkan Deferred financing costs
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued 2010
» TRADE RECEIVABLES Financial Statement 31 Maret 2010
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» OTHER RECEIVABLES continued Financial Statement 31 Maret 2010
» PERSEDIAAN Financial Statement 31 Maret 2010
» RESTRICTED CASH 2010 Financial Statement 31 Maret 2010
» RESTRICTED CASH continued Financial Statement 31 Maret 2010
» Pajak dibayar dimuka Prepaid taxes
» Taxes payable continued 2010 TAXATION continued b. Hutang pajak lanjutan
» Beban pajak penghasilan Income tax expense
» Income tax expense continued 2010
» Deferred tax assets, net 2010
» Deferred tax assets, net continued 2010
» Kewajiban pajak tangguhan, bersih Deferred tax liabilities, net
» Deferred tax liabilities, net continued 2010 Audit pajak Tax audits
» TAXATION continued f. Financial Statement 31 Maret 2010
» Audit pajak lanjutan TAXATION continued f.
» Tax audits continued TAXATION continued f.
» Administration TAXATION continued g. Administrasi
» Perubahan undang-undang perpajakan TAXATION continued g. Administrasi
» INVESTMENT IN ASSOCIATE Financial Statement 31 Maret 2010
» FIXED ASSETS Financial Statement 31 Maret 2010
» FIXED ASSETS continued Financial Statement 31 Maret 2010
» FIXED ASSETS continued Aset dalam penyelesaian
» BIAYA PENGUPASAN Financial Statement 31 Maret 2010
» DEFERRED STRIPPING COSTS, NET continued
» TRADE PAYABLES continued 2010 Financial Statement 31 Maret 2010
» ACCRUED EXPENSES 2010 Financial Statement 31 Maret 2010
» Fasilitas Sindikasi Syndicated Facility
» Syndicated Facility continued Vitol Asia Pte. Ltd.
» Vitol Asia Pte. Ltd. continued
» Italmatic Singapore Pte. Ltd. Italmatic Singapore Pte. Ltd.
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara Coal swap transactions
» Transaksi swap tingkat suku bunga Interest rate swap transaction
» Gas oil hedging transactions
» SHARE CAPITAL continued Financial Statement 31 Maret 2010
» Share capital continued Agio saham
» Additional paid in capital continued
» CADANGAN UMUM DAN PEMBAGIAN DIVIDEN GENERAL
» PENDAPATAN REVENUE Financial Statement 31 Maret 2010
» REVENUE continued 2010 Financial Statement 31 Maret 2010
» COST OF REVENUE 2010 Financial Statement 31 Maret 2010
» BEBAN PENJUALAN SELLING EXPENSES
» advances and prepayments RELATED PARTY TRANSACTIONS
» Mining services contracts IP
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Jaminan reklamasi lanjutan Reclamation guaranteescontinued
» Jaminan reklamasi lanjutan Reclamation guarantees continued Komitmen sewa Rental commitments
» Komitmen sewa lanjutan Rental commitments continued
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees SIGNIFICANT AGREEMENTS,
» Tuntutan hukum Litigation SIGNIFICANT AGREEMENTS,
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts
» Perjanjian penjualan dan pembelian batubara
» Coal sales and purchase agreements
» TRANSAKSI DENGAN PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA SIGNIFICANT AGREEMENTS,
» SIGNIFICANT AGREEMENTS, Financial Statement 31 Maret 2010
» Perjanjian konstruksi SIGNIFICANT AGREEMENTS,
» Construction agreements SIGNIFICANT AGREEMENTS,
» Fasilitas bank Bank facilities
» Perjanjian sewa operasi peralatan berat
» Heavy equipment operating lease contract
» Perjanjian pengunaan haul road Agreement for the use of haul road
» Perjanjian sewa pembiayaan Lease agreement
» Perjanjian pemeliharaan Maintenance agreement
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Perjanjian cornerstone investor SIGNIFICANT AGREEMENTS,
» Iuran eksploitasi SIGNIFICANT AGREEMENTS,
» Exploitation fee SIGNIFICANT AGREEMENTS,
» Iuran kehutanan Forestry fee Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Keputusan Menteri No. 182008 Ministerial Regulation No. 182008
» BIAYA KARYAWAN EMPLOYEE COSTS
» SEGMENT INFORMATION Financial Statement 31 Maret 2010
» SEGMENT INFORMATION continued 31 MaretMarch 2009
» FINANCIAL RISK MANAGEMENT Financial Statement 31 Maret 2010
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» SUBSEQUENT EVENTS continued Financial Statement 31 Maret 2010
» LIKUIDITAS LIQUIDITY Financial Statement 31 Maret 2010
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