PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
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 October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 113 -
40. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
40. Supplemental Disclosures for Consolidated
Statements of Cash Flows Aktivitas investasi dan pendanaan yang tidak
mempengaruhi kas:
The following are the noncash investing and financing activities of the Group:
Sepuluh bulanTen months 31 OktoberOctober 31,
2014 2013
Kapitalisasi biaya berikut ke aset Capitalization of the following costs into
eksplorasi dan evaluasi: exploration and evaluation assets:
Beban penyusutan 23.810
21.045 Depreciation expense
Beban imbalan kerja jangka panjang 774.721
137.276 Long-term employee benefits expense
Kapitalisasi biaya berikut ke Capitalization of the following costs
properti pertambangan: into mining properties:
Beban penyusutan 574.411
2.141.554 Depreciation expense
Beban imbalan kerja jangka panjang -
1.352.032 Long-term employee benefits expense
Cadangan penutupan tambang 5.679.525
- Mine closure reserve
Reklasifikasi aset eksplorasi dan evaluasi Reclasification of exploration and evaluation
ke properti pertambangan -
5.763.158 assets to mining properties
Penambahan aset tetap melalui Additional property, plant and equipment
uang muka 1.003.784
1.239.947 through down payments
Penjualan aset tetap secara kredit 23.890
- Sale of property, plant and equipment on credit
Liabilitas yang timbul dari akuisi Liabilities arising from acquistion of
aset tetap: property, plant and equipment:
Sewa pembiayaan 774.553
39.710.838 Finance lease
Utang lembaga keuangan bukan bank -
191.674 Loans from non-bank financial institution
Utang usaha 723.685
12.464.160 Trade accounts payable
41. Penyajian Kembali dan Reklasifikasi 41.
Restatement and Reclassifications
Berikut adalah akun-akun pada laporan posisi keuangan konsolidasian pada tanggal
31 Desember 2013 dan 1 Januari 201331 Desember 2012 yang telah disajikan kembali
sebagai akibat penerapan ISAK No. 29 Catatan 2b dan direklasifikasi agar sesuai dengan
penyajian laporan keuangan konsolidasian pada tanggal 31 Oktober 2014:
Following are the accounts in the consolidated statements of financial position as of
December 31, 2013 and January 1, 2013 December 31, 2012 which have been restated
due to adoption of ISAK No. 29 Note 2b and reclassified to conform with the October 31, 2014
consolidated financial statements’ presentation:
Jumlah tercatat yang Penyesuaian atas
disajikan kembali Jumlah tercatat
penerapan ISAK 29 dan direklasifikasi
sebelumnyaBalance Reklasifikasi
Adjustment due to Balance as restated
as previously reported Reclassifications
adoption of ISAK 29 and reclassified
Laporan posisi keuangan konsolidasian Consolidated statement of financial position
Aset lancar Current assets
Persediaan - bersih 40.381.856
43.998 -
40.337.858 Inventories - net
Aset tidak lancar Noncurrent assets
Aset tetap - bersih 158.040.033
96.613.863 -
254.653.896 Property, plant and equipment - net
Biaya pengupasan tanah yang ditangguhkan 29.230.000
- 29.230.000
- Deferred stripping costs
Properti pertambangan - bersih 422.288.912
95.144.012 29.230.000
356.374.900 Mining properties - net
Aset tidak lancar lain-lain 4.247.901
1.425.853 -
2.822.048 Other noncurrent assets
31 Desember 2013December 31, 2013
