FIXED ASSETS continued Basic and diluted loss per share
11. FIXED ASSETS continued
2013 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 264,448,432 3,883,168 3,266,592 271,598,192 facilities Transportation Alat pengangkutan 111,645,074 76,324 54,998,229 166,719,627 equipment Peralatan dan Office furniture and perlengkapan kantor 7,272,876 833,370 1,317,999 9,424,245 equipment Machinery and Mesin dan peralatan 168,591,264 3,000,750 11,447,970 160,144,044 equipment Peralatan lain 621,257 - - 621,257 Other equipment 560,579,925 7,793,612 48,134,850 616,508,387 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan - 561,175 - 561,175 equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 66,145,512 9,746,739 62,327,059 13,565,192 facilities Lainnya 4,476,788 1,100,885 2,877,840 2,699,833 Others 70,622,300 10,847,624 65,204,899 16,265,025 631,202,225 19,202,411 17,070,049 633,334,587 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 123,647,927 23,102,728 - 146,750,655 facilities Transportation Alat pengangkutan 64,403,792 13,626,430 57,629 77,972,593 equipment Peralatan dan Office furniture and perlengkapan kantor 5,973,215 1,044,483 15,359 7,002,339 equipment Machinery and Mesin dan peralatan 109,258,159 18,116,910 9,324,214 118,050,855 equipment Peralatan lain 579,464 26,366 - 605,830 Other equipment 303,862,557 55,916,917 9,397,202 350,382,272 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan - 46,765 - 46,765 equipment Nilai buku bersih 327,339,668 282,905,550 Net book value Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expense was charged to the following accounts: 2014 2013 Beban pokok pendapatan lihat Catatan 23 53,395,711 54,819,287 Cost of revenue refer to Note 23 Beban umum dan administrasi General and administration lihat Catatan 25 983,235 915,309 expenses refer to Note 25 Aset dalam penyelesaian 372,455 226,554 Construction in progress Aset eksplorasi dan evaluasi 31,213 2,532 Exploration and evaluation assets 54,782,614 55,963,682 lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 168 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 11. ASET TETAP lanjutan11. FIXED ASSETS continued
Parts
» Soedjoko Tirtosoekotjo Soedjoko Tirtosoekotjo
» Soedjoko Tirtosoekotjo Direktur Independen
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang usaha dan piutang non-usaha
» Klasifikasi Classification Aset keuangan Financial assets
» Klasifikasi lanjutan Classification continued Pengakuan dan pengukuran Recognition and measurement
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid expenses Aset tetap Fixed assets
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya pinjaman Borrowing costs
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING ESTIMATES AND
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS 2014
» TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share
» TRADE RECEIVABLES, NET continued PIUTANG NON-USAHA
» Income tax benefit continued
» Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets
» INVENTORIES, NET ADVANCES AND PREPAID EXPENSES 2014
» FIXED ASSETS continued Basic and diluted loss per share
» EXPLORATION AND EVALUATION ASSETS MINING PROPERTIES
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUAL EXPENSES 2014 LONG-TERM LOANS 2014 LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES EMPLOYEE BENEFITS LIABILITIES continued
» COST OF REVENUE 2014 BEBAN PENJUALAN SELLING EXPENSES
» Mining services contracts RELATED PARTY TRANSACTIONS continued 2014
» Cooperation agreement DPP Kontrak jasa bongkar muat batubara Coal handling services contracts
» Perjanjian pengangkutan batubara Barging agreement Komisi keagenan Agency fees
» Tuntutan hukum Litigation RELATED PARTY TRANSACTIONS continued 2014
» Tuntutan hukum lanjutan Litigation continued
» Litigation continued KRL lanjutan Perjanjian pengiriman dan pengangkutan
» Perjanjian penjualan batubara Coal sales agreements Capital commitments Perusahaan
» Fasilitas bank Bank facilities
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Regulation on reclamation and post-mining Regulation on reclamation and post-mining
» Peraturan harga patokan batubara Regulation on benchmark coal price Regulation on benchmark coal
» Regulation on benchmark coal Peraturan iuran eksploitasi Regulation on exploitation fees
» Registered coal exporters RELATED PARTY TRANSACTIONS continued 2014
» Komitmen akuisisi KRL RELATED PARTY TRANSACTIONS continued 2014
» 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
» Capital risk management continued
» Fair value estimation continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» GOING CONCERN sampai dengan 1 Januari 2015. On 18 October 2013, the Company entered into a
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