ASET TETAP FIXED ASSETS
16. INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
16. INVESTMENTS IN
JOINTLY CONTROLLED ENTITIES continued Borneo Bumi dan Bumi Borneo merupakan perusahaan tertutup dan saham mereka tidak memiliki kuotasi harga di pasar. Borneo Bumi and Bumi Borneo are private companies and there is no quoted market price available for their shares. Melalui Borneo Bumi dan Bumi Borneo, Perusahaan secara tidak langsung melakukan akuisisi 23,8 saham pada Bumi plc, perusahaan yang berdomisili di Inggris Raya dan terdaftar di bursa efek London. Through Borneo Bumi and Bumi Borneo, the Company has indirectly acquired 23.8 of the equity shares of Bumi plc, a company domiciled in the United Kingdom and listed in London stock exchange. Bagian 23,8 Grup atas hasil usaha dan posisi keuangan Bumi plc pada tanggal dan tahun yang berakhir 31 Desember 2012 dalam jutaan Dolar AS adalah sebagai berikut: The Group’s 23.8 share of Bumi plc’s results of operation and financial position as at and for the year ended 31 December 2012 in million of US Dollars are as follows: 2012 Laporan posisi keuangan: Statement of financial position: Aset lancar 377 Current assets Aset tidak lancar 847 Non-current assets Jumlah aset 1,224 Total assets Liabilitas lancar 229 Current liabilities Liabilitas tidak lancar 529 Non-current liabilities Jumlah liabilitas 758 Total liabilties Jumlah ekuitas 466 Total equity Jumlah liabilitas dan ekuitas 1,224 Total liabilities and equity Laporan laba rugi komprehensif: Statement of comprehensive income: Pendapatan 364 Revenue Beban pokok penjualan 267 Cost of goods sold Laba kotor 97 Gross profit Beban umum dan administrasi 32 General and administrative expenses Beban distribusi dan pemasaran 16 Distribution and marketing expenses Penurunan nilai goodwill 194 Impairment of goodwill Biaya pengecualian lainnya 36 Other exceptional costs Rugi operasi 181 Operating loss Bagian atas kerugian asosiasi 40 Share of loss of associate Kerugian atas reklasifikasi asosiasi menjadi Loss on reclassification of associate investasi 332 to an investment Reclassification of share of other Reklasifikasi bagian dari laba komprehensif comprehensive income of associate to lain asosiasi ke laporan laba rugi 1 income statement Rugi sebelum unsur keuangan dan pajak penghasilan 552 Loss before finance items and income tax Beban keuangan, bersih 23 Net finance costs Rugi sebelum pajak penghasilan 575 Loss before income tax Beban pajak 31 Income tax Rugi tahun berjalan 606 Loss for the year PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 566 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated16. INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
16. INVESTMENTS IN
JOINTLY CONTROLLED ENTITIES continued 2012 Rugi komprehensif lain: Other comprehensive loss: Bagian laba komprehensif Share of other lain dari asosiasi 1 comprehensive income of associate Reclassification of share Reklasifikasi bagian laba komprehensif of other comprehensive income lain dari asosiasi ke laba rugi 1 of associate to profit or loss Perubahan nilai dari aset Change in value of keuangan yang tersedia untuk dijual 20 available-for-sale financial assets Rugi komprehensif lain 20 Other comprehensive loss Rugi komprehensif tahun berjalan 626 Comprehensive loss for the year Rugi bersih yang Net loss diatribusikan kepada: attributable to: Pemilik entitas induk 553 Owners of the parent Kepentingan nonpengendali 53 Non-controlling interest 606 Rugi komprehensif yang Comprehensive loss diatribusikan kepada: attributable to: Pemilik entitas induk 573 Owners of the parent Kepentingan nonpengendali 53 Non-controlling interest 626 Pengujian penurunan nilai investasi pada pengendalian bersama entitas Impairment tests for investment in jointly controlled entities Mengingat bagian kerugian signifikan Grup atas Bumi plc yang terjadi pada tahun berjalan yang terutama diakibatkan atas kerugian reklasifikasi investasi asosiasi menjadi investasi tersedia untuk dijual, Grup melakukan pengujian penurunan nilai untuk menentukan jumlah terpulihkan dari investasinya di Bumi plc, yaitu mana yang lebih tinggi antara nilai wajar dikurangi biaya untuk menjual atau nilai pakainya. Given the Group’s significant share of losses from Bumi plc incurred during the year, which mostly arose from the loss on reclassification of its investment in associate to available-for-sale investment, the Group carried out impairment testing to determine the recoverable amount of its investment in Bumi plc, being the higher of the investment’s fair value less costs to sell or value in use. Nilai wajar investasi di Bumi plc yang didasarkan pada nilai harga saham Bumi plc pada tanggal 31 Desember 2012 sebesar GBP2,747lembar setara dengan AS4,426lembar. The fair value of investments in Bumi plc is based on Bumi plc’s share price as at 31 December 2012 amounting to GBP2.747share equivalent to US4.426share. Grup kemudian melakukan estimasi atas jumlah terpulihkan dari investasi di Bumi plc berdasarkan nilai pakainya. Perhitungan ini menggunakan proyeksi arus kas sebelum pajak berdasarkan anggaran keuangan yang disetujui manajemen yang meliputi periode lima tahun. Arus kas yang melampaui periode lima tahun diekstrapolasi dengan menggunakan tingkat pertumbuhan yang dinyatakan di tabel berikut ini. Tingkat pertumbuhan tidak melebihi rata-rata tingkat pertumbuhan usaha jangka panjang di mana unit penghasil kas berada. The Group then went on to estimate the recoverable amount of its investment in Bumi plc determined based on value in use. These calculations use pre- tax cash flow projections based on financial budgets approved by management covering a five year period. Cash flows beyond the five year period are extrapolated using the estimated growth rates stated in the following table. The growth rate does not exceed the long-term average growth rate for the business in which the CGU operates.Parts
» Organizational Development Annual Report 2012
» Career Development Policy Hubungan Industrial Perseroan senantiasa menjaga dan membina
» Electricity for Villagers The Company has provided diesel-power
» Provision of Clean Water In addition to providing electricity to the
» Listrik Bagi Warga Desa Pengadaan mesin diesel Generator dan
» Sarana Air Bersih Di samping menyediakan listrik bagi warga
» INFORMASI UMUM Employment Opportunities for Local Community
» Establishment of the Company and other information
» INFORMASI UMUM lanjutan Employment Opportunities for Local Community
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other information continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial Public Offering of the Company’s
» Struktur Grup GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Transactions with related parties
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan lapisan tanah
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak penghasilan kini dan tangguhan
» Current and deferred income tax continued
» Imbalan karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian hasil produksi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sharing of production IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen Segment reporting
» Penurunan nilai aset keuangan
» Impairment of financial assets continued
» Utang usaha dan utang lain-lain
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengukuran PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Remeasurement of consolidated financial
» PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Pengukuran kembali REMEASUREMENT AND RECLASSIFICATION OF
» Reklasifikasi laporan REMEASUREMENT AND RECLASSIFICATION OF
» Reclassification of REMEASUREMENT AND RECLASSIFICATION OF
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» AKUISISI Employment Opportunities for Local Community
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS Employment Opportunities for Local Community
» PIUTANG USAHA Employment Opportunities for Local Community
» TRADE RECEIVABLES Employment Opportunities for Local Community
» PIUTANG USAHA lanjutan Employment Opportunities for Local Community
» TRADE RECEIVABLES continued Employment Opportunities for Local Community
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» UANG MUKA DAN PEMBAYARAN DIMUKA
» ADVANCES AND PREPAYMENTS continued
» PERSEDIAAN INVENTORIES Employment Opportunities for Local Community
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued
» GOODWILL GOODWILL Employment Opportunities for Local Community
» GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENTS IN Employment Opportunities for Local Community
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Borrowings BORROWINGS a. Pinjaman
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loan - third party
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar dimuka lanjutan
» Prepaid taxes continued Utang pajak
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expense PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Aset PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets and liabilities continued
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessment letter PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessment letter continued
» Administrasi perpajakan PERPAJAKAN lanjutan TAXATION continued
» Tax administration PERPAJAKAN lanjutan TAXATION continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB GENERAL RESERVE
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» BAGIAN ATAS Employment Opportunities for Local Community
» Amounts due from related parties
» Pinjaman kepada pihak berelasi
» TRANSAKSI DENGAN Employment Opportunities for Local Community
» Pinjaman kepada pihak berelasi lanjutan
» Loans to related parties continued
» Pinjaman dari pihak berelasi
» Pendapatan keuangan Finance income
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» Pihak berelasi lanjutan TRANSACTIONS WITH
» Related parties continued TRANSACTIONS WITH
» Pengungkapan pihak berelasi BCE
» Related parties disclosures of BCE
» RUGILABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED LOSSEARNINGS PER SHARE
» Agreements with Glencore International AG “Glencore”
» KOMITMEN DAN Employment Opportunities for Local Community
» Perjanjian dengan Glencore International
» Perjanjian penggunaan alur pelayaran
» Channel fee service agreement
» Perjanjian Penjualan dan Jasa Perbaikan
» Perjanjian dengan Noble Resources Pte Ltd
» Agreements with Noble Resources Pte Ltd
» Iuran kehutanan Forestry fee
» Jasa Transportasi Udara dengan PT Air
» Pengeluaran modal COMMITMENTS AND
» Perjanjian Konsinyasi dengan PT Intraco
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Mining Law No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 lanjutan
» Ministerial Regulation No. 282009 continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN Employment Opportunities for Local Community
» MONETARY ASSETS Employment Opportunities for Local Community
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
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