PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 76 -
2017 2016
Biaya produksi: Production costs:
Biaya pertambangan 7,502,005
12,242,461 Mining costs
Biaya pengolahan 6,482,786
6,532,561 Process plant costs
Beban penyusutan Catatan 9 5,588,438
6,118,836 Depreciation Note 9
Beban amortisasi Catatan 11 2,500,995
1,717,225 Amortization Note 11
Biaya pengilangan 303,863
- Refining cost
Biaya reklamasi Catatan 22 -
Reclamation costs Note 22 Biaya penutupan tambang
- Mine closure costs
22,378,087 26,611,084
Bijih dalam stockpile : Ore in stockpile:
Awal tahun 16,827,771
14,608,451 Beginning of the year
Akhir periode 13,559,835
12,443,001 End of the period
3,267,936 2,165,450
Barang dalam proses: Work in process:
Awal tahun 8,541,667
4,057,177 Beginning of the year
Akhir periode 8,347,163
5,714,973 End of the period
194,504 1,657,796
Barang jadi: Finished goods:
Awal tahun 16,051,844
5,712,727 Beginning of the year
Akhir periode 15,966,029
9,720,338 End of the period
85,815 4,007,611
Beban pokok penjualan 25,926,342
23,111,127 Cost of sales
Tidak ada pembelian dari pemasok pihak ketiga yang melebihi 10 dari jumlah penjualan.
There are no purchases from any third party supplier which exceeded 10 of the total sales.
29. Beban Umum dan Administrasi
29. General and Administrative Expenses
2017 2016
Gaji dan tunjangan 5,168,107
4,691,513 Salaries and wages
Royalti 1,261,487
1,069,305 Royalty
Sewa 629,305
665,164 Rental
Jasa profesional 606,613
- Professional fees
Transportasi dan akomodasi 309,654
323,038 Transportation and accomodation
Asuransi 272,265
- Insurance
Penyusutan Catatan 9 250,431
718,237 Depreciation Note 9
Representasi dan jamuan 240,314
118,404 Representation and entertainment
Perlengkapan kantor 212,043
151,783 Office supplies
Beban imbalan kerja jangka panjang 190,512
480,314 Long-term employee benefits
Pajak dan perijinan 98,425
- Taxes and licenses
Perbaikan dan pemeliharaan 15,188
107,939 Repairs and maintenance
Lain-lain 2,297,740
2,518,328 Others
Jumlah 11,552,084
10,844,025 Total
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 77 -
30. Amortisasi dan Penghapusan
30. Amortization and Write-off
2017 2016
Amortisasi properti pertambangan Amortization of mining properties
Catatan 11 2,085,026
3,542,514 Note 11
Jumlah 2,085,026
3,542,514 Total
31. Beban Bunga dan Beban Keuangan Lainnya
31. Interest and Other Financial Charges
2017 2016
Bunga atas: Interest on:
Pinjaman bank jangka panjang Catatan 21
2,987,400 2,002,929
Long-term bank loans Note 21 Pinjaman kepada pihak berelasi
Loan from related parties Catatan 35
1,999,226 2,001,651
Note 35 Pinjaman bank jangka pendek
Catatan 14 716,229
514,763 Short-term bank loans Note 14
Sewa pembiayaan Catatan 20 296,815
420,714 Finance lease Note 20
Akresi cadangan penutupan tambang Mine closure reserve accretion
Catatan 22 191,801
255,596 Note 22
Pinjaman dari pihak ketiga Catatan 18
6,200 257,833
Loan from a third party Note 18 Utang lembaga keuangan
Loans from non-bank bukan bank Catatan 19
1,968 1,010
financial institution Note 19 Beban keuangan
472,844 Financial charges
Jumlah 6,672,483
5,454,496 Total
32. Liabilitas Imbalan Kerja Jangka Panjang
32. Long-term Employee Benefits Liability
Untuk entitas Grup yang berdomisili di Indonesia besarnya liabilitas imbalan kerja jangka panjang
dihitung berdasarkan peraturan yang berlaku, yakni Undang-Undang No. 13 Tahun 2003. Tidak
terdapat pendanaan khusus yang disisihkan sehubungan dengan imbalan kerja jangka panjang
tersebut. For Group’s entities domiciled in Indonesia, the
amount of long-term employee benefits liability is determined based on Law No. 13 Year 2003. No
funding of the benefits has been made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup dilakukan oleh
PT Prima Bhaksana Lestari Prima Aktuaria, aktuaris independen, tertanggal 9 Januari 2017.
The latest actuarial valuation of the Group’s long-term employee benefits liability was
calculated by PT Prima Bhaksana Lestari Prima Aktuaria, an independent actuary, in its report
dated January 9, 2017. Jumlah karyawan Grup yang berhak atas imbalan
pasca-kerja tersebut sebanyak 1.744 karyawan tidak diaudit pada tanggal 31 Desember 2016.
Number of eligible employees of the Group is 1,744 employees unaudited as of December
31, 2016, respectively.