CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
- Lanjutan
- Continued
z. Standar akuntansi baru - Lanjutan
z. New accounting standards
- Continued
- PSAK No. 10 Revisi
Revised
2010 :
- PSAK No. 16 Revisi
Revised
2011 : Aset Tetap
Fixed Assets
- PSAK No. 24 Revisi
Revised
2010 : Imbalan Kerja
Employee Benefits
- PSAK No. 26 Revisi
Revised
2011 : Biaya Pinjaman
Borrowing Costs
- PSAK No. 30 Revisi
Revised
2011 : Akuntansi Guna Usaha
Leases
- PSAK No. 33 Revisi
Revised
2011 :
- PSAK No. 34 Revisi
Revised
2010 : Kontrak Konstruksi
Construction Contracts
- PSAK No. 46 Revisi
Revised
2010 : Pajak Penghasilan
Income Taxes
- PSAK No. 50 Revisi
Revised
2010 : Instrumen Keuangan: Penyajian
Financial Instruments: Presentation
- PSAK No. 53 Revisi
Revised
2010 : Pembayaran Berbasis Saham
Share-based Payment
- PSAK No. 56 Revisi
Revised
2010 : Laba per Saham
Earnings per Share
- ISAK No. 15 :
- ISAK No. 20 :
- ISAK No. 23 : Sewa Operasi - Insentif
Operating Leases – Incentives - ISAK No. 24
: - ISAK No. 25
: Hak Atas Tanah
Rights Arising from Land
- ISAK No. 26 : Penilaian Ulang Derivatif Melekat
Reassessment of Embedded Derivatives
aa. Pencabutan standar akuntansi
aa. Withdrawal of accounting standars
- PSAK No. 11 :
- PSAK No. 39 : Akuntansi Kerja Sama Operasi
Accounting for Joint Operations
- PSAK No. 52 :
- ISAK No. 4 :
3. PENYAJIAN KEMBALI LAPORAN KEUANGAN
3. RESTATEMENT OF F INANCIAL STATEMENTS
Perseroan dan entitas anak telah menyajikan kembali laporan posisi keuangan konsolidasian tanggal 31 Desember 2011 dan 1
Januari 201131
Desember 2010
serta laporan
laba rugi
konsolidasian, laporan perubahan ekuitas konsolidasian dan laporan arus kas konsolidasian untuk tahun yang berakhir tanggal
31 Desember
2011. Penyajian
kembali laporan
keuangan konsolidasian tersebut dilakukan untuk mencerminkan dampak
penyesuaian terhadap peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan nomor VIII.G.7 tentang Pedoman
Penyajian Laporan Keuangan.
The Company and its subsidiaries have restated the consolidated balance sheet dated December 31, 2011 and January 1, 2011
December 31, 2010 and a consolidated income statement, statement of changes in consolidated equity and cash flows for the
years ended December 31, 2011. The presentation of back financial statements the consolidated such done for reflect the the
impact of adjustments against regulations Supervisory Agency Capital Market and Financial Institutions numbers VIII.G.7
concerning Presentation Guidelines Financial Statements.
Pencabutan atas standar akuntansi dan interpretasinya berikut ini yang penerapannya disyaratkan untuk tahun buku yang
dimulai 1 Januari 2012 tidak berdampak material terhadap kinerja dan posisi keuangan Perseroan:
Penjabaran Laporan Keuangan Dalam Mata Uang Asing pencabutan melalui PSAK 10 R
Translation of Financial Statements in Foreign Currencies withdrawn through PSAK 10 R
Mata Uang Pelaporan pencabutan melalui PSAK 10 R
Reporting Currencies withdrawn through PSAK 10 R
Alternatif Perlakuan yang Diizinkan atas Selisih Kurs pencabutan melalui PSAK 10 R
Allowable Alternative Treatment of Foreign Exchange Differences withdrawn through PSAK 10 R
Pengaruh Perubahan Kurs Valuta Asing
The Effects of Changes in Foreign Exchange Rates
Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan Lingkungan
Stripping Activities and Environmental Management in General Mining
PSAK 24 - Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya
PSAK 24 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang Saham Entitas
Income Taxes - Changes in the Tax Status of an Entity or its Shareholders
Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa
Evaluating the Substance of Transactions Involving the Legal Form of a Lease
The withdrawal of the following accounting standards and interpretations, which are mandatory for the financial year
beginning 1 January 2012, but are not relevant or did not have material impact for the Company:
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
3. PENYAJIAN KEMBALI LAPORAN KEUANGAN
3. RESTATEMENT OF F INANCIAL STATEMENTS
- Lanjutan
- Continued
Laporan posisi keuangan
Statements of financial postion
Pajak dibayar di muka
Prepaid taxes
Biaya eksplorasi tangguhan
Deferred exploration costs
Aset liabilitas pajak
Deferred tax assets
tangguhan
liabilities
Aset tidak lancar lainnya
Others non-current assets
Utang pajak
Taxes payable
Biaya yang masih harus dibayar
Accrued expenses
Utang lain-lain
Other payables
Saldo laba belum ditentukan
Retained earnings
penggunaannya
appropriated
Laporan laba rugi
Statements of income
Pendapatan beban diluar usaha
Other income expenses
Manfaat beban pajak penghasilan
Income tax benefit expense
Laba rugi bersih
Net income loss
4. KAS DAN SETARA KAS
4. CASH AND CASH EQUIVALENTS
Kas tunai
Cash on hand
Dalam Rupiah
In Rupiah
Kas di bank pihak ketiga
Cash in bank third parties
Dalam Rupiah
In Rupiah
PT Bank BNI Persero Tbk
PT Bank BNI Persero Tbk
PT Bank BPD Kaltim
PT Bank BPD Kaltim
PT Bank BRI Persero Tbk
PT Bank BRI Persero Tbk
PT Bank Central Asia Tbk
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
PT Bank CIMB Niaga Tbk
PT Bank Danamon Tbk
PT Bank Danamon Tbk
PT Bank Ekspor Indonesia
PT Bank Ekspor Indonesia
PT Bank Mandiri Persero Tbk
PT Bank Mandiri Persero Tbk
PT Bank Mega Tbk
PT Bank Mega Tbk
PT Bank Permata Tbk
PT Bank Permata Tbk
PT Bank UOB Buana Tbk
PT Bank UOB Buana Tbk
PT Bank OCBC NISP Tbk
PT Bank OCBC NISP Tbk
Jumlah dipindahkan
Carried forward
1.513 2.005
2.497 -
- 100
13.434.333 7.045.972
6.293.398 422
902 1.174
40.888 41.752
42.536 125.348
10 636.510
9.311 10.046
10.629 56.831
449.839 -
16.080 5.286
5.572 887
908 866
95.186 48.238
1.778.111 5.498
6.013 6.313
Dec 31, 2012 Jan 01, 2011
124.415 248.388
860.622 Dec 31, 2011
Dec 31, 2010 2.919.562
6.285.867 52.639.146
30.093.486 18.511.543
7.400.423 Sebelum penyajian
Setelah penyajian kembali
Before
kembali
After restatements
restatements
74.744.152 68.849.846
77.658.414 75.130.413
Tahun
Year
2011 3.929.692
7.412.720 5.250.795
6.544.664 13.903.000
142.909 16.135.054
433.752 8.393.534
22.153.625 23.739.764
39.441.066 -
- 10.138.535
Setelah penyajian kembali
After restatements
18.420.109 8.332.421
9.826.570 5.351.908
Dec 31, 2011 Jan 01, 2011Dec 31, 2010
10.415.752 13.945.830
10.918.682 32.828.401
8.332.421 56.747.944
15.449.617 3.105.008
34.640.019 kembali
Before
kembali
After
kembali
Before restatements
restatements restatements
Sebelum penyajian Setelah penyajian
Sebelum penyajian
13.910.711 7.859.359
9.638.329