KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
n. Reklamasi Tambang dan Penutupan Tambang n. Mine Reclamation and Mine Closure
(lanjutan)
(continued)
Kewajiban untuk menyediakan jaminan reklamasi The requirement to provide reclamation and dan jaminan pascatambang tidak membebaskan
post-mine guarantees does not release the IUP pemegang IUP dari kewajiban untuk melakukan
holder from the requirement to perform reklamasi dan kegiatan pascatambang.
reclamation and post-mine activities. Berkaitan dengan hal ini, Perusahaan telah atau
In connection to this matter, the Company has akan mengambil tindakan-tindakan berikut:
taken or will take, the following actions:
a. Untuk reklamasi tambang, Perusahaan telah
a. For mining reclamation, the Company has membentuk cadangan akuntansi. Direktorat
established an accounting reserve. The Jenderal
Directorate of General Mining, through its menyetujui pembentukan cadangan akuntansi
1187-1191/87.01/DJP/1998 tersebut
letter
No.
dated June 5, 1998, has accepted the 1191/87.01/DJP/1998 tanggal 5 Juni 1998.
establishment of the accounting reserve.
b. Untuk penutupan tambang, Perusahaan telah
b. For mine closures, the Company has beberapa kali berkorespondensi dengan
corresponded with the MoEMR on several MESDM untuk membahas revisi rencana
occasions for discussion of a revised mine penutupan tambang.
closure plan.
Berdasarkan peraturan ini Perusahaan tidak lagi Based on this regulation, the Company is no memenuhi kriteria untuk menyediakan jaminan
longer eligible to provide a reclamation reklamasi dalam bentuk cadangan akuntansi.
guarantee in the form of an accounting reserve. Pada tanggal 31 Desember 2015, Perusahaan
As at December 31, 2015, the Company has telah menempatkan jaminan reklamasi dalam
placed reclamation guarantees in the form of bentuk bank garansi, seperti yang disyaratkan
bank guarantees, as required by Ministerial oleh PerMen No.07/2014, dengan rincian tiap
Regulation No. 7/2014, with details for each wilayah sebagai berikut:
area as follows:
- Maluku Utara: Melalui Surat Dirjen Minerba
North Maluku: Through Letter from the No. 1522/30/DJB/2015 tanggal 3 September
Directorate of General Mining dated 2015 Dokumen RR 2014 - 2016 tentang
September 3, 2015 Document RR 2014 - Penetapan Revisi Jamrek 2014 - 2018
2016 about Reclamation Guarantee dengan nilai masing-masing untuk tahun
Revision for the period 2014 – 2018 each 2016, 2015 dan 2014 secara berturut-turut
for 2016, 2015 and 2014 amounting to yaitu
Rp5,710,939 dan Rp7.033.480.
Rp7,033,480, respectively. - Sulawesi Tenggara: Melalui Surat Dirjen
Southeast Sulawesi: Through Letter from Minerba No. 2156/30/DJB/2015 tanggal 25
the Directorate of General Mining dated November 2015 tentang Penetapan Jamrek
November 25, 2015 about Reclamation Periode 2015 - 2016 dengan nilai masing-
Guarantee for the period 2015 - 2016 each masing untuk tahun 2016 dan 2015 yaitu
for 2016 and 2015 amounting to Rp17.468.082 dan Rp19.109.300.
Rp17,468,082 and Rp19,109,300. - Tayan: Melalui Surat Dirjen Minerba No.
Tayan: Through Letter from the Directorate
of General Mining dated November 25, 2015 tentang Penetapan Jamrek Periode
2155/30/DJB/2015 tanggal 25 November
2015 about Reclamation Guarantee for the 2015 - 2017 dengan nilai masing-masing
period 2015 - 2017 each for 2016 and 2015 untuk tahun 2016 dan 2015 yaitu Rp4.410.422
Rp4,410,422 and dan Rp3.549.933.
- Pongkor: Melalui Surat Dirjen Minerba No.
Pongkor: Through Letter from the
35. PERJANJIAN PENTING,
IKATAN
DAN
35. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
o. Perolehan Investasi di NHM o. Acquiring Interest in NHM
Pada tanggal 20 Desember 2012, Perusahaan On December 20, 2012, the Company acquired menambah kepemilikannya di NHM sebesar
a 7.5% additional interest in NHM, increasing 7,5%, sehingga kepemilikan Perusahaan naik
the total interest held to 25%. Based on the menjadi sebesar 25%. Berdasarkan Conditional
Conditional Sale and Purchase Agreement, the Sale and Purchase Agreement, pertimbangan
consideration for the additional interest acquired untuk
was US$130,000,000 with an additional AS$130.000.000
AS$30.000.000 (harga pembelian kontinjensi), US$30,000,000 (contingent purchase price) akan dibayarkan apabila terdapat tambahan
payable subject to a further 1 million ounces sumber daya emas (terkira dan/atau terukur)
(unaudited) of additional gold resources sebesar 1 juta ons (tidak diaudit) sampai dengan
(indicated and/or measured) being defined up to tanggal 31 Desember 2017, berdasarkan laporan
December 31, 2017, based on the JORC report JORC yang dikeluarkan
issued by an independent consultant. independen.
oleh konsultan
Pada tanggal 31 Desember 2013, Perusahaan As at December 31, 2013, the Company has menilai kembali kemungkinan tambahan sumber
reassessed the probability of additional gold daya emas di NHM yang dilakukan oleh Competent
resources being defined for NHM through an Person berdasarkan JORC code. Berdasarkan
assessment by a Competent Person based on penilaian tersebut, terdapat potensi tambahan
the JORC code. Based on the assessment, sedikitnya 500.000 ons emas (tidak diaudit) di area
there is at least a potential 500,000 ounces konsesi NHM. Berdasarkan estimasi tersebut,
(unaudited) of additional gold resources in NHM Perusahaan mengakui harga pembelian kontinjensi
concession areas. Based on such estimate, the sebesar AS$15.000.000 atau setara dengan
Company has recognised a contingent Rp182.835.000 yang dicatat sebagai liabilitas
purchase price amounting to US$15,000,000 or jangka panjang lainnya di laporan posisi keuangan
equivalent to Rp182,835,000, which was konsolidasian.
recorded as other non-current liabilities in the consolidated statement of financial position.
Pada tanggal 30 Maret 2015, seperti yang On March 30, 2015, as stated by Newcrest dinyatakan oleh Newcrest Singapore Holdings Pte.,
Singapore Holdings Pte., Ltd the potential of Ltd potensi penambahan sumber daya emas di
additional gold resources in NHM concession wilayah konsensi NHM pada tanggal 31 Desember
area as at December 31, 2014 was 480,000 2014 adalah 480.000 ons emas (tidak diaudit).
ounces (unaudited). The Company recognised Pada tanggal 31 Desember 2015, Perusahaan
the decline in the contingent liability so that as telah mengakui penurunan pada liabilitas jangka
at December 31, 2015, the recorded contingent panjang lainnya menjadi AS$14.400.000 atau
liability became US$14,400,000 or equivalent to setara dengan Rp194.410.345.
Rp194,410,345.
Pada tanggal 30 Juli 2015, Perusahaan telah On July 30, 2015, the Company has menilai kembali kemungkinan penambahan sumber
reassessed the probability of additional gold daya emas (terukur dan/atau terindikasi) di area
resources (measured and/or indicated) in konsesi NHM dengan mempertimbangkan cut-off
NHM’s concession area by considering cut-off grade factor dan menyimpulkan bahwa potensi
grade factors and concluded that potential penambahan emas di area konsesi NHM adalah
additional gold resources in the concession 430.000 ons (tidak diaudit) sumber daya emas
areas of NHM is 430,000 ounces (unaudited) of terindikasi. Sampai dengan tanggal laporan
indicated gold resources. Up to the date of keuangan konsolidasian ini, Perusahaan masih
these consolidated financial statements, the berdiskusi dengan Newcrest Singapore Holding
Company is having discussions with Newcrest
35. PERJANJIAN PENTING,
IKATAN
DAN
35. SIGNIFICANT AGREEMENTS, COMMITMENTS