2014 AnnUAl REpoRt
PT Bayan Resources Tbk
179
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 566 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 19. PROVISI
UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI
19. PROVISION FOR DECOMMISSIONING, DEMOBILISATION, RECLAMATION AND
RESTORATION
2014 2013
Saldo awal 9,029,372
8,533,034 Beginning balance
Penambahan 3,602,522
3,961,166 Addition
Realisasi 3,792,134
1,961,114 Realisation
Akresi 95,223
43,547 Accretion
Efek selisih kurs 181,247
1,547,261 Foreign exchange difference
Saldo akhir 8,753,736
9,029,372 Ending balance
20. MODAL SAHAM 20. SHARE CAPITAL
a. Modal saham a. Share capital
Pemegang saham Perusahaan pada tanggal 31 Desember 2014 dan 2013 berdasarkan
catatan yang dibuat PT Kustodian Sentral Efek Indonesia “KSEI”, biro administrasi efek sebagai
berikut:
The Company’s shareholders as at 31 December 2014 and 2013 based on the
record maintained by PT Kustodian Sentral Efek Indonesia “KSEI”, the share administrator are
as follows:
31 DesemberDecember 2014
Saham ditempatkan dan disetor penuh Issued and fully paid capital
Jumlah Saham Pemegang SahamShareholders
Number of Shares NilaiValue
Low Tuck Kwong 1,719,695,500
18,410,617 51.59
Korea Electric Power Corporation 666,667,000
7,137,165 20.00
Enel Investment Holding BV. 333,333,500
3,568,582 10.00
Engki Wibowo 198,707,500
2,127,311 5.96
Jenny Quantero 99,497,500
1,065,194 2.98
Lim Chai Hock danand Dynamic Resources Corporation
88,868,000 951,398
2.67 Chin Wai Fong danand
Empire Management Corporation 53,427,000
571,976 1.60
Low Yi Ngo 5,694,500
60,964 0.17
Michael Sumarijanto 800,000
8,565 0.02
Russell John Neil 300,000
3,212 0.01
Alastair McLeod 300,000
3,212 0.01 MasyarakatPublic
166,043,000 1,777,613
4.98 3,333,333,500
35,685,809 100.00
31 DesemberDecember 2013
Saham ditempatkan dan disetor penuh Issued and fully paid capital
Jumlah Saham Pemegang SahamShareholders
Number of Shares NilaiValue
Low Tuck Kwong 1,719,695,500
18,410,617 51.59
Korea Electric Power Corporation 666,667,000
7,137,165 20.00
Enel Investment Holding BV. 333,333,500
3,568,582 10.00
Engki Wibowo 198,695,000
2,127,177 5.96
Jenny Quantero 99,497,500
1,065,194 2.98
Lim Chai Hock danand Dynamic Resources Corporation
88,868,000 951,398
2.67 Chin Wai Fong danand
Empire Management Corporation 53,427,000
571,976 1.60
Low Yi Ngo 5,694,500
60,964 0.17
Russell John Neil 300,000
3,212 0.01
Alastair McLeod 300,000
3,212 0.01
Michael Sumarijanto 300,000
3,212 0.01
MasyarakatPublic 166,555,500
1,783,100 5.00
3,333,333,500 35,685,809 100.00
lApoRAn tAhUnAn
2014
PT Bayan Resources Tbk
180
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 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 20. MODAL SAHAM lanjutan
20. SHARE CAPITAL continued a. Modal saham lanjutan
a. Share capital continued
Pada tanggal 17 September 2008, salah satu pemegang saham Perusahaan telah
menjaminkan 1.250.000.000 lembar saham kepada bank. Jaminan saham ini telah berubah
beberapa kali dengan perubahan terakhir jumlah saham yang dijaminkan sebanyak 1.250.
On 17 September 2008, a shareholder of the Company had pledged 1,250,000,000 shares to a
bank. The number of shares pledged has varied a number of times with the latest changes occurring
on the 15 April 2013 pledging a total of 1,250,000,000 shares.
b. Tambahan modal disetor, neto b.
Additional paid in capital, net
Rincian perhitungan agio saham: Details of additional paid in capital are as follows:
2014 2013
Excess of proceeds over Jumlah agio saham
208,379,135 208,379,135
par value Biaya penerbitan saham
12,499,062 12,499,062
Share issuance costs Selisih nilai transaksi
Difference in value from restrukturisasi entitas
restructuring transactions sepengendali
4,322,116 4,322,116
of entities under common control 200,202,189
200,202,189 Biaya penerbitan saham merupakan biaya-biaya
yang berkaitan langsung dengan penerbitan saham baru Perusahaan yang dilakukan saat IPO
Perusahaan pada bulan Agustus 2008. Share issuance costs represent costs directly
attributable to the issuance of new shares of the Company during the IPO of the Company’s
shares in August 2008.
Selisih nilai transaksi restrukturisasi entitas sepengendali merupakan selisih antara harga
perolehan dengan nilai buku aset bersih yang diperoleh dari transaksi antar entitas
sepengendali. Difference in value from restructuring
transactions of entities under common control represents
dfferences between purchase
consideration and net book value of net assets acquired from transactions of entities under
common control.
21. LABA DITAHAN YANG DICADANGKAN 21. APPROPRIATED RETAINED EARNINGS
Cadangan wajib Statutory reserve
Undang-Undang Perseroan Terbatas Republik Indonesia No. 402007 yang diterbitkan pada bulan
Agustus 2007, mengharuskan setiap perusahaan untuk membentuk cadangan wajib dari laba bersih
sampai cadangan mencapai paling sedikit 20 dari modal yang telah ditempatkan dan disetor penuh.
The Limited Liability Company Law of the Republic of Indonesia No. 402007 issued in August 2007,
requires the establishment of a statutory reserve from net profits amounting to at least 20 of a company’s
issued and paid up capital.
Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diadakan pada tanggal 22 April 2008
dan kemudian pada tanggal 7 Juni 2011, pemegang saham memutuskan pembentukan cadangan umum
dari laba ditahan sebesar Rp 66.700.000.000
AS8.176.536. Based on the Annual General Meeting of
Shareholders held on 22 April 2008 and then on 7 June 2011, the shareholders decided the
establishment of a general reserve from retained earnings amounting to Rp
66,700,000,000 US8,176,536.
2014 AnnUAl REpoRt
PT Bayan Resources Tbk
181
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 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 22. PENDAPATAN
22. REVENUE 2014
2013
Batubara Coal
- Pihak ketiga 700,330,571 1,046,653,151
Third parties - - Pihak berelasi
99,671,890 87,539,983
Related parties - 800,002,461 1,134,193,134
Non-batubara Non-coal
- Pihak ketiga 28,257,481
13,274,794 Third parties -
28,257,481 13,274,794
828,259,942 1,147,467,928 Rincian pelanggan dengan pendapatan lebih besar
dari 10 nilai pendapatan bersih berasal: Details of customers from whom more than 10 of net
revenue was derived:
2014 2013
Batubara Coal
Ekspor – pihak ketiga Export – third parties
- Vitol Asia Pte. Ltd. 151,868,713
227,683,970 Vitol Asia Pte. Ltd. -
- J. Aron Co. 147,680,170
205,871,065 J. Aron Co -
- TNB Fuel Service Sdn. Bhd. 67,780,733
131,456,160 TNB Fuel Service Sdn. Bhd. -
- Lain-lain masing-masing di bawah 10dari jumlah
Others each below 10 of - pendapatan
330,810,782 464,624,972
total revenue 698,140,398 1,029,636,167
Ekspor – pihak berelasi Export – related party
- Enel Trade S.p.A. 99,385,329
87,539,983 Enel Trade S.p.A. -
Domestik Domestic
- Pihak ketiga 2,190,173
17,016,984 Third parties -
- Pihak berelasi - KP 286,561
- Related party - KP -
2,476,734 17,016,984
Non-batubara masing-masing di bawah 10 dari jumlah
Non-coal each below 10 of pendapatan
total revenue - Pihak ketiga
28,257,481 13,274,794
Third parties - 828,259,942 1,147,467,928
Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi.
Refer to Note 28 for details of related party transactions.
lApoRAn tAhUnAn
2014
PT Bayan Resources Tbk
182
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 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 23. BEBAN POKOK PENDAPATAN
23. COST OF REVENUE 2014