PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 94 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2012,
31 DESEMBER 2011 DAN 31 MARET 2011 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS 31 MARCH 2012, 31 DECEMBER 2011 AND 31 MARCH 2011
Expressed in United States Dollar,
unless otherwise stated 34. ASET DAN LIABILITAS KEUANGAN lanjutan
34. FINANCIAL ASSETS AND LIABILITIES
continued
ii Liabilitas keuangan lanjutan ii Financial liabilities continued
Nilai wajar
di Liabilitas
Laba rugi
keuangan Fair
value lainnya through
Other Jumlah
profit and financial
Total loss
liabilities 1 Januari 2011
1 January 2011
Liabilitas keuangan: Financial
liabilities: Utang usaha
35,592,262 -
35,592,262 Trade
payables Beban yang masih
harus dibayar 47,843,844
- 47, 843,844
Accrued expenses Utang sewa pembiayaan
6,810,157 -
6,810,157 Finance lease payables
Pinjaman dari pihak berelasi 674,246
- 674,246
Loans from related parties Pinjaman jangka panjang
25,000,000 - 25,000,000
Long-term borrowing
Jumlah liabilitas keuangan 115,920,509
- 115,920,509 Total financial liabilities
35. KONSENTRASI RISIKO 35. CONCENTRATION OF RISK
Sampai dengan 31 Maret 2012, pendapatan Grup berasal dari penjualan batubara kepada Noble dan
Glencore masing-masing dengan persentase sebesar 100 dan 0 2011: 54 dan 46.
Manajemen terus berusaha meningkatkan basis pelanggan.
Up to 31 March 2012, the Group’s revenue was earned from coal sales to Noble and Glencore with
a percentage of revenue of 100 and 0 2011: 54 and 46, respectively. Management is
extending its effort to increase its customer base.
PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 95 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2012,
31 DESEMBER 2011 DAN 31 MARET 2011 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS 31 MARCH 2012, 31 DECEMBER 2011 AND 31 MARCH 2011
Expressed in United States Dollar,
unless otherwise stated 36. MANAJEMEN RISIKO
36. RISK MANAGEMENT Risiko pasar
Market risk i
Risiko nilai tukar Penjualan, pendanaan dan sebagian besar
pengeluaran Grup ditransaksikan dalam mata uang Dolar AS.
Manajemen berpendapat bahwa pergerakan nilai tukar RupiahDolar AS tidak berdampak
signifikan terhadap Grup karena hanya kurang lebih 20 dari pengeluaran Grup yang terjadi
dalam mata uang Rupiah, sedangkan keseluruhan penjualan Grup dilakukan dengan
mata uang Dolar AS.
i Foreign exchange
risk The Group’s sales, financing and the majority
of its costs and operating expenditure are transacted in US Dollars.
Management is of the opinion that the volatility in the RupiahUSexchange rate is not likely to
have a significant impact on the Group, as only an estimated 20 of the Group’s costs and
operating expenditure are transacted in Rupiah, while all of its sales are transacted in
US Dollars.
ii Risiko harga
Kinerja operasi dan keuangan Grup
dipengaruhi oleh harga coking coal yang secara fundamental ditentukan oleh
permintaan dan penawaran coking coal dunia, Faktor lainnya seperti permintaan baja dunia.
Grup secara proaktif mengelola risiko-risiko ini dan melakukan penyesuaian seperlunya
meliputi strategi penumpukan persediaan batubara, rencana pertambangan dan jadual
stripping, jadwal dan operasi pertambangan untuk mengurangi dampak fluktuasi tersebut di
atas. ii
Price risk
The Group is exposed to fluctuations in coking coal prices, and may be adversely affected.
Fundamentally, coking coal prices are determined by the worldwide supply and
demand of the commodity and other factors such as world steel demand. The Group
actively manages these risks via, among other things, adjusting its stockpiling, mine plan and
stripping schedules, production schedule and mining operations as necessary to reduce the
impact any the volatility.
iii Risiko suku bunga
Terdapat dua pinjaman yang terutang tingkat
suku bunga tidak tetap sehingga terdampak risiko tingkat suku bunga. Walaupun demikian,
Grup memonitor naik turunnya suku bunga dan berupaya untuk selalu meminimalisir
pengaruh negatif atas fluktuasi suku bunga terhadap Grup, termasuk dengan menjaga
rasio utang terhadap modal. iii
Interest rate
risk The Group has two borrowings that are subject
to variable interest rates, and as such is exposed to interest rate changes. However, the
Group monitors interest rates movements and the risk exposure to minimize any negative
impact on Group, including maintaining a reasonable debt to equity ratio.
PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 96 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2012,
31 DESEMBER 2011 DAN 31 MARET 2011 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS 31 MARCH 2012, 31 DECEMBER 2011 AND 31 MARCH 2011
Expressed in United States Dollar,
unless otherwise stated 36. MANAJEMEN RISIKO lanjutan
36. RISK MANAGEMENT continued
