Club Deal lanjutan LONG-TERM LOANS continued
16. DERIVATIVE INSTRUMENTS
Mutasi cadangan nilai wajar lindung nilai adalah sebagai berikut: Movements in the fair value hedging reserve are as follows: 30 JuniJune 31 Desember 2011 December 2010 Tidak diaudit Diaudit Unaudited Audited Saldo awal 238,719 23,716 Beginning balance Perubahan nilai wajar 52,997 405,659 Changes in fair value Realisasi kerugian lindung nilai 37,030 190,656 Realisation of hedging losses Cadangan nilai wajar lindung nilai 148,692 238,719 Fair value hedging reservea. Transaksi lindung nilai batubara
a. Coal swap transactions
Pada tahun 2007, Perusahaan melakukan ikatan kontrak 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. Transaksi tersebut jatuh tempo pada tahun 2010. Variabel pokok yang mendasari harga batubara transaksi tersebut adalah indeks batubara Newcastle dan API 4. In 2007, the Company entered into coal 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 transactions were due in 2010. The underlying pricing is the market price specified by the Newcastle and API 4 coal indices. Pada tahun 2009, Perusahaan melakukan ikatan kontrak 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. Transaksi dengan Enel jatuh tempo pada tahun 2010, sedangkan transaksi dengan ANZ dan SCB akan jatuh tempo pada tahun 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 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 transactions with Enel matured in 2010, while transactions with ANZ and SCB will be maturing in 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 derivatif dengan SCB, dimana perusahaan membeli dengan harga dasar untuk pembelian batubara untuk 2010, sedangkan SCB memiliki hak opsi dengan harga tetap pada tahun 2011 dan 2012. Pada tanggal 29 Desember 2010, SCB menggunakan opsi nya untuk tahun 2011 dengan jumlah volume sebesar 540.000 MT. In 2010, the Company entered into derivative instruments with SCB, whereby the Company bought a floor and sold a collar, for 2010, with SCB having an option for fixed price coal swaps in 2011 and 2012. On 29 December 2010, SCB exercised its options for 2011 with a total volume of 540,000 MT. Transaksi – transaksi swap batubara yang masih berlaku pada tanggal 30 Juni 2011 adalah sebagai berikut: The following coal swap transactions were outstanding as at 30 June 2011: Jumlah nosional MT Mitra transaksi Total notional Tanggal jatuh tempo Counter parties amounts MT Final maturity date ANZ 90,000 31 Desember December 2011 SCB 390,000 31 Desember December 2012 Kontrak-kontrak dan opsi-opsi ini memiliki nilai wajar negatif sebesar AS27.329.804 pada tanggal 30 Juni 2011 31 Desember 2010: negatif AS31.916.093. These contracts and options had a negative fair value of US27,329,804 as at 30 June 2011 31 December 2010: negative US31,916,093.Parts
» GENERAL LKFS 30 June 2011 final
» GENERAL continued LKFS 30 June 2011 final
» Dasar penyusunan laporan keuangan interim konsolidasian
» Basis of preparation of the consolidated interim financial statements
» Prinsip-prinsip konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak yang memiliki hubungan istimewa lanjutan
» Transactions with related parties continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap dari sewa pembiayaan
» Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration and development
» Biaya eksplorasi dan pengembangan yang ditangguhkan lanjutan
» Deferred exploration and development
» Penurunan nilai aset jangka panjang
» Impairment of long lived assets
» Imbalan karyawan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan karyawan Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stripping costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kewajiban pengelolaan lingkungan hidup
» Aset keuangan Financial Assets
» Aset keuangan Financial Assets and liabilities continued
» Aset keuangan Liabilitas keuangan Financial Liabilities
» Liabilitas keuangan lanjutan Financial Assets and liabilities continued
» Akuntansi untuk instrumen keuangan derivatif dan aktivitas lindung nilai
» Assets carried at amortised cost
» Aset yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan
» Aset yang tersedia untuk dijual
» Assets classified as available-for-sale
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Hutang usaha dan lainnya Trade and other payables
» Biaya mobilisasi yang ditangguhkan
» Deferred mobilisation costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CASH AND CASH EQUIVALENTS 30
» TRADE RECEIVABLES continued LKFS 30 June 2011 final
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» OTHER RECEIVABLES LKFS 30 June 2011 final
» INVENTORIES KAS YANG DIBATASI PENGGUNAANNYA
» Prepaid taxes Hutang pajak Taxes payable
» Taxes payable continued PERPAJAKAN
» Income tax expense continued
» Deferred tax assets, net continued
» Liabilitas pajak TAXATION continued
» RESTRICTED CASH continued TAXATION continued f. Audit
» Tax audits TAXATION continued f. Audit
» Administration TAXATION continued g. Administrasi
» INVESTASI PADA LKFS 30 June 2011 final
» INVESTMENT IN LKFS 30 June 2011 final
» FIXED ASSETS LKFS 30 June 2011 final
» FIXED ASSETS continued LKFS 30 June 2011 final
» FIXED ASSETS continued Aset dalam penyelesaian lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURES
» TRADE PAYABLES 30 LKFS 30 June 2011 final
» ACCRUED EXPENSES 30 LKFS 30 June 2011 final
» Vitol Asia Pte. Ltd. Club Deal Club
» Club Deal lanjutan LONG-TERM LOANS continued
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara
» Coal swap transactions DERIVATIVE INSTRUMENTS
» Gas oil hedging transactions
» Coal-linked Capped Loss Swap Coal-linked Capped Loss Swap
» Modal saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Share capital DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Agio saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Cadangan umum GENERAL RESERVE AND DIVIDEND DECLARATION
» Pengumuman Dividen GENERAL RESERVE AND DIVIDEND DECLARATION
» Selisih nilai transaksi restrukturisasi entitas sepengendali
» Difference in value from restructuring
» GROUP RESTRUCTURING b. Selisih nilai transaksi atas penambahan modal
» COST OF REVENUE 30 LKFS 30 June 2011 final
» SELLING EXPENSES 30 LKFS 30 June 2011 final
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» 19.69 trade receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 66.23 other receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 8.20 trade payables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» Kontrak jasa pertambangan Mining services contracts
» Perjanjian kerjasama Kontrak jasa bongkar muat batubara
» Reclamation guarantees continued Komitmen sewa
» Rental commitments SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Komitmen sewa SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS, COMMITMENTS
» Barging agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komisi keagenan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation The Company SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts Perjanjian penjualan batubara Coal sales
» Perjanjian konstruksi Construction agreements
» Perjanjian konstruksi lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Construction agreements continued Fasilitas bank
» Bank facilities SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Fasilitas bank lanjutan Bank facility continued
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Bank facility continued SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian pengunaan haul road
» Perjanjian pemeliharaan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Maintenance agreement SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran eksploitasi SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Exploitation fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Iuran kehutanan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri Ministerial Regulation No. 782010
» Peraturan Menteri Peraturan Menteri
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 172010 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Akuisisi perusahaan baru Acquisition
» Penjualan anak perusahaan SIGNIFICANT AGREEMENTS, COMMITMENTS
» EMPLOYEE COSTS 30 JuniJune 30 JuniJune
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS 30 June 2011 final
» FINANCIAL ASSETS AND FINANCIAL
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued ii Risiko
» Risiko kredit FINANCIAL RISK MANAGEMENT continued iii Risiko suku bunga Lanjutan
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