PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 66 - Jaminan yang diberikan sehubungan dengan
fasilitas kredit tersebut adalah sebagai berikut: The collateral required by this credit facility are
as follows: Gadai atas seluruh saham TRA.
Pledge of all TRA’s shares. Gadai atas seluruh rekening transaksi terkait
fasilitas kredit. Pledge of all TRA’s transactions related to
the credit facility. Fidusia atas seluruh persediaan, piutang
dagang, dan aset tetap TRA. Fiduciary of all inventory, trade receivables
and property and equipment of TRA. Pengalihan manfaat asuransi dan coal off-take
agreement apabila ada. Corporate guarantee PT Golden Eagle Energy
Tbk. Transfer of the benefits over insurance and
coal off-take agreements if any.
Corporate guarantee of PT Golden Eagle Energy Tbk.
Perjanjian fasilitas
kredit tersebut
juga mencantumkan persyaratan dan pembatasan
sebagai berikut: The credit facility agreement also includes the
following conditions and covenants: TRA harus mendapatkan persetujuan tertulis
dari Bank sebelum memperoleh penambahan pinjaman dari institusi keuangan lain dan
membagikan deviden.
TRA shall obtain prior written consent from the bank to get additional financing from other
financial institutions
and to
distribute dividends.
Subordinasi pinjaman direksi pinjaman pemegang saham pinjaman TRA afiliasi.
Subordination of director loan shareholder
loan affiliated TRA ’s loan.
Pembatasan rasio keuangan TRA berikut ini: Financial covenants required for TRA:
a. Rasio Debt Service Coverage DSCR minimal sebesar 1,25x dimulai sejak tahun
kedua. a. Minimum Debt Service Coverage Ratio
DSCR at 1.25x starting from the second year of the loan period.
b. Rasio utang terhadap EBITDA maksimum sebesar 3x sejak Laporan Keuangan
Auditan Tahun 2014. b. Maximum total debt to EBITDA Ratio at 3x
starting from the issuance of the 2014 Audited Financial Statements.
c. Rasio utang terhadap ekuitas maksimum sebesar 3x. Dalam hal ini yang dimaksud
ekuitas adalah semua modal disetor ditambah saldo laba dan setiap pinjaman
dari pemegang saham yang disubordinasi atau pinjaman dari TRA terafiliasi yang
disubordinasikan. c. Maximum debt to equity ratio at 3x. For
the purpose of the equity computation, equity is defined as all paid-in capital plus
retained earnings and any subordinated loans from shareholders or subordinated
loans from TRA’s affiliated companies.
Manajemen menilai bahwa TRA telah memenuhi perjanjian-perjanjian yang diperlukan.
Management believes that TRA has complied with the required covenants.
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 67 - 31. SEGMEN OPERASI
31. OPERATING SEGMENT
Berikut ini adalah informasi segmen berdasarkan segmen operasi:
The following are segment information based on the operating divisions:
Tambang batubara
Eliminasi Konsolidasian
Coal mining Eliminations
Consolidated Rp
Rp Rp
LABA RUGI KOMPREHENSIF COMPREHENSIVE INCOME
Pendapatan segmen 30.228.218.311
- 30.228.218.311
Segment income Beban segmen
25.041.160.838 -
25.041.160.838 Segment expense
Laba sebelum pajak 5.187.057.473
- 5.187.057.473
Income before tax Pendapatan tidak dapat
dialokasikan 19.428.407.386
Unallocated income Beban tidak dapat dialokasikan
4.266.806.034 Unallocated expense
Beban pajak 1.010.850.375
Tax expenses Laba bersih periode berjalan
19.337.808.450 Net income for the period
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Aset segmen 539.877.332.112
112.500.000 539.764.832.112
Segment assets Aset tidak dapat dialokasikan
86.885.499.518 Unallocated assets
Jumlah Aset 626.650.331.630
Total Assets LIABILITAS
LIABILITIES Liabilitas segmen
341.133.308.201 180.057.885.600
161.075.422.601 Segment liabilities
Kewajiban tidak dapat dialokasikan 1.346.975.818
Unallocated liabilities Jumlah Kewajiban
162.422.398.419 Total Liabilities
December 31, 2013 31 Desember 2013
Tambang Papa Rons
batubara Jumlah
Eliminasi Konsolidasian
Storeroom HO Amigos
Pizza Coal mining
Total Eliminations
Consolidated Rp
Rp Rp
Rp Rp
Rp Rp
LABA RUGI KOMPREHENSIF COMPREHENSIVE INCOME
Operasi yang dilanjutkan: Continuing operations:
Pendapatan segmen -
- -
21.415.165.632 21.415.165.632
- 21.415.165.632
Segment income Beban segmen
- -
- 8.128.612.278
8.128.612.278 -
8.128.612.278 Segment expense
Laba sebelum pajak -
- -
13.286.553.354 13.286.553.354
- 13.286.553.354
Income before tax Pendapatan tidak dapat
dialokasikan 2.588.357.710
Unallocated income Beban pajak
755.027.860 Tax expenses
Laba periode berjalan dari Income for the period from
operasi yang dilanjutkan 15.119.883.204
continuing operations Operasi yang dihentikan:
Discontinued operations: Penjualan ekstern
2.460.701.021 8.025.088.658
7.359.262.195 -
17.845.051.874 -
17.845.051.874 External sales
Pendapatan royalti 628.316.869
- -
- 628.316.869
- 628.316.869
Royalties income Penjualan antar segmen
2.919.087.208 -
- -
2.919.087.208 2.919.087.208
- Inter-segment sales
Jumlah pendapatan 6.008.105.098
8.025.088.658 7.359.262.195
- 21.392.455.951
2.919.087.208 18.473.368.743
Total revenue Beban pokok penjualan
4.903.004.453 4.269.501.787
4.237.915.963 -
13.410.422.203 2.371.845.873
11.038.576.330 Cost of sales
Laba bruto 1.105.100.645
3.755.586.871 3.121.346.232
- 7.982.033.748
547.241.335 7.434.792.413
Gross profit Beban penjualan
185.496.229 2.922.568.582
3.606.929.812 -
6.714.994.623 547.241.335
6.167.753.288 Selling expense
Laba rugi segmen 919.604.416
833.018.289 485.583.580
- 1.267.039.125
- 1.267.039.125
Segment income loss Beban tidak dapat
dialokasikan - bersih 2.084.781.261
Unallocated expense - net Rugi bersih dari operasi
Net loss from discontinued yang dihentikan
817.742.136 operations
Laba bersih periode berjalan 14.302.141.068
Net income for the period INFORMASI LAINNYA
OTHER INFORMATION ASET
ASSETS Aset segmen
- -
- 480.179.294.813
480.179.294.813 -
480.179.294.813 Segment assets
LIABILITAS LIABILITIES
Liabilitas segmen -
- -
34.165.680.348 34.165.680.348
- 34.165.680.348
Segment liabilities 31 Desember 2012
December 31, 2012
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 68 - 32. ASET DAN LIABILITAS MONETER DALAM
MATA UANG ASING 32. MONETARY
ASSETS AND
LIABILITIES DENOMINATED IN FOREIGN CURRENCY
Grup mempunyai aset dan liabilitas moneter dalam mata uang asing sebagai berikut:
The Group had monetary assets and liabilities in foreign currencies as follows:
Mata Uang Ekuivalen
Mata Uang Ekuivalen
Asing dalam rupiah
Asing dalam rupiah
Foreign Equivalent in
Foreign Equivalent in
Currency Rupiah
Currency Rupiah
Rp Rp
Aset Assets
Kas dan setara kas US
9.191.718 112.037.852.287
2.706.485 26.171.714.302
Cash and cash equivalents Piutang lain-lain kepada
Other accounts receivable pihak ketiga
US 115.000
1.401.735.000 885.000
8.557.950.000 from third parties
Jumlah aset 9.306.718
113.439.587.287 3.591.485
34.729.664.302 Total assets
Liabilitas Liabilities
Utang lain-lain kepada Other accounts payable
pihak ketiga US
1.980.000 24.134.220.000
2.480.000 23.981.600.000
to third parties Utang kepada pihak berelasi
US 19.188
233.878.022 19.188
185.544.382 Due to related parties
Utang bank US
10.828.638 131.990.268.582
- -
Bank loan Jumlah liabilitas
12.827.826 156.358.366.604
2.499.188 24.167.144.382
Total liabilities Jumlah Aset Liabilitas Bersih
US 3.521.108
42.918.779.317 1.092.297
10.562.519.920 Total Net Assets Liabilities
December
31,
2013 31 Desember 2012
December
31,
2012 31 Desember 2013
Pada tanggal 31 Desember 2013 dan 2012, kurs konversi yang digunakan Grup serta kurs yang
berlaku pada tanggal 27 Maret 2014 masing- masing sebesar Rp 12.189, Rp 9.670 dan
Rp 11.438. The conversion rates used by the Group on
December 31, 2013 and 2012 and the prevailing rates on March 27, 2014 are
Rp 12,189, Rp 9,670 and Rp 11,438, respectively.
33. TRANSAKSI NON KAS 33. NON-CASH TRANSACTIONS
Pada tahun-tahun yang berakhir 31 Desember 2013 dan 2012, Grup melakukan transaksi
investasi dan
pendanaan yang
tidak mempengaruhi kas dan setara kas dan tidak
termasuk dalam laporan arus kas konsolidasian dengan rincian sebagai berikut:
In the years ended December 31, 2013 and 2012, the Group have investment and financing
transactions that did not affect cash and cash equivalents and hence not included in the
consolidated statements of cash flows with details as follow:
2013 2012
Rp Rp
Kenaikan piutang lain-lain kepada Increase in other accounts receivables
pihak ketiga dari keuntungan from third parties due to foreign
kurs mata uang asing 489.115.000
532.770.000 exchange fluctuations
Kenaikan aset tetap dari liabilitas Increase in property and equipment
sewa pembiayaan 293.000.000
1.172.000.000 through finance lease obligations
Kenaikan utang kepada pihak berelasi Increase in due to related parties due to
dari kerugian kurs mata uang asing 48.333.640
9.522.152 foreign exchange
Kenaikan utang kepada pihak ketiga Increase in other accounts payable to
dari kerugian kurs mata uang third parties due to foreign exchange
asing 5.117.118.707
1.456.582.000 fluctuations
Kenaikan biaya eksplorasi dan Increase in deferred exploration
pengembangan ditangguhkan dari and development expense from
kapitalisasi beban 13.927.161.727
2.722.440.304 capitalization of expenses
Kenaikan utang bank dari kerugian Increase in bank loan from loss of foreign
kurs mata uang asing 15.900.931.256
- exchange
Kenaikan aset tetap dari utang jangka Increase in property and equipment through
panjang lainnya 103.580.964
- incurrence of other long term liability
Penurunan uang muka - tidak lancar 2.143.362.099
- Decrease in advances - noncurrent