GENERAL continued Basic and diluted loss per share
1. GENERAL continued
Mulai Jumlah aset beroperasi sebelum komersial Persentase eliminasi Anak Aktivitas bisnis Commencement kepemilikan Total assets perusahaan Lokasi Business of commercial Percentage of before Subsidiaries Location activities operations ownership elimination 2016 2015 2016 2015 Kepemilikan langsungDirect ownership lanjutancontinued PT Bayan Energy Jakarta Pertambangan, 2005 99.99 99.99 31,376,876 34,346,621 “BE” pengangkutan dan konstruksi Mining, transportation and construction PT Firman Ketaun Jakarta Pertambangan 2008 100 100 44,726,893 53,978,138 Perkasa “FKP” batubara Coal mining PT Teguh Jakarta Pertambangan 2007 100 100 20,824,745 25,510,158 Sinarabadi batubara “TSA” Coal mining PT Metalindo Jakarta Perusahaan - 95.2 95.2 4,816,067 11,232,372 Prosestama investasi “MP” Holding company PT Fajar Sakti Kalimantan Pertambangan 2005 90 90 28,511,612 42,352,217 Prima “FSP” TimurEast batubara Kalimantan Coal mining PT Bara Tabang Kalimantan Pertambangan 2009 90 90 71,228,333 35,191,971 “BT” TimurEast batubara Kalimantan Coal mining PT Brian Anjat Kalimantan Pertambangan - 100 100 821,826 833,830 Sentosa “BAS” TimurEast batubara Kalimantan Coal mining PT Muji Lines Jakarta Perkapalan 2007 100 100 77,430,312 81,469,418 “ML” Shipping Kangaroo Australia Perusahaan - 56.05 56.05 309,499,451 309,538,336 Resources investasi Limited “KRL” Holding company PT Apira Utama Kalimantan Pertambangan - 55.49 55.49 17,447 6,526 “AU” TimurEast batubara Kalimantan Coal mining PT Bara Sejati Kalimantan Pertambangan 2008 55.49 55.49 301,866 459,317 “BS” TimurEast batubara Kalimantan Coal mining PT Cahaya Alam Kalimantan Pertambangan - 55.49 55.49 70,495 64,423 “CA” TimurEast batubara Kalimantan Coal mining Kepemilikan tidak langsung melalui MPIndirect ownership through MP PT Gunungbayan Jakarta Pertambangan 1999 92.7 92.7 36,435,749 43,019,785 Pratamacoal batubara “GBP” Coal mining PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 54 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 1. UMUM lanjutan1. GENERAL continued
Parts
» LKFS Bayan Resources June 2016
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of preparation of the consolidated financial statements continued
» SUMMARY OF Basic and diluted loss per share
» Consolidation i Entitas anak
» Consolidation continued i Entitas anak lanjutan
» Consolidation continued iii Pelepasan entitas anak
» Consolidation continued iv Entitas asosiasi lanjutan
» Consolidation continued v Pengaturan bersama
» Foreign currency translation continued ii Transaksi dan saldo
» Foreign currency translation continued ii Transaksi dan saldo lanjutan
» Transaksi dengan pihak berelasi Transactions with related parties
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang non-usaha Trade and non-trade receivables
» Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas lindung nilai
» Derivative financial instruments and hedging activities
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF
» Klasifikasi Classification Aset keuangan Financial assets
» Financial assets continued I.
» Recognition and measurement Financial assets continued II. Pengakuan dan pengukuran
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Fixed assets continued SUMMARY OF
» Aset eksplorasi dan evaluasi Exploration and evaluation assets
» Exploration and evaluation assets continued
» Properti pertambangan Mining properties
» Mining properties continued SUMMARY OF
» Impairment of non-financial assets
» Utang usaha dan utang lain-lain Trade and other payables
» Biaya pinjaman Borrowing costs
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Employee benefits continued iii Pesangon pemutusan kontrak kerja
» Kewajiban lingkungan Environmental obligations
» Environmental obligations continued SUMMARY OF
» Pembagian dividen Dividend distributions Revenue and expense recognition
» Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Stripping costs continued SUMMARY OF
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING Basic and diluted loss per share
» CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND CASH EQUIVALENTS 30 Juni
» TRADE RECEIVABLES, NET 30 Juni
» TRADE RECEIVABLES, NET continued
» PIUTANG NON-USAHA NON-TRADE RECEIVABLES
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Income tax expensebenefit 30 Juni
» Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
» Income tax expensebenefit continued JumlahAmount
» Aset pajak tangguhan Deferred tax assets
» Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
» Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits
» Administrasi Administration TAXATION continued f.
» INVENTORIES, NET 30 Juni ADVANCES AND PREPAID EXPENSES 30 Juni
» FIXED ASSETS continued Basic and diluted loss per share
» ASET TETAP lanjutan FIXED ASSETS continued
» MINING PROPERTIES Basic and diluted loss per share
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUALS - 14.6 Discount rates
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» EMPLOYEE BENEFITS LIABILITIES - 14.6 Discount rates
» EMPLOYEE BENEFITS LIABILITIES continued 30 Juni
» Additional paid in capital, net
» SHARE CAPITAL continued - 14.6 Discount rates
» REVENUE 30 Juni - 14.6 Discount rates
» REVENUE continued - 14.6 Discount rates
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» SELLING EXPENSES 30 Juni - 14.6 Discount rates
» GENERAL AND ADMINISTRATION EXPENSES 30 Juni
» OTHER EXPENSESINCOME, NET 30 Juni
» 53.52 water, and telephone expenses
» RELATED PARTY TRANSACTIONS continued Kompensasi manajemen kunci
» Mining services contracts PERJANJIAN PENTING,
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Kontrak jasa bongkar muat batubara lanjutan Coal handling services contracts continued
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees Tuntutan hukum Litigation
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and barging contracts
» Fasilitas bank Bank facilities
» Perjanjian penggunaan haul road Agreement for the use of haul road
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran kehutanan Forestry fee
» Kewajiban atas IUP Eksplorasi Exploration IUP obligations
» Penundaan kegiatan eksploitasi Suspension of exploitation activity
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Peraturan reklamasi dan aktivitas pasca tambang lanjutan
» Regulation on reclamation and post-mining activities continued Domestic Market Obligation
» Domestic Market Obligation SIGNIFICANT AGREEMENTS,
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Peraturan harga patokan batubara Regulation on benchmark coal price
» Regulation on PERJANJIAN PENTING,
» Peraturan harga patokan batubara lanjutan Regulation
» Peraturan iuran eksploitasi Regulation on exploitation fees
» Eksportir terdaftar batubara Registered coal exporters
» Komitmen akuisisi KRL Acquisition commitment of KRL
» EMPLOYEE EXPENSES 30 Juni As a percentage of total assets
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued As a percentage of total assets
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan Capital risk management
» Capital risk management continued
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