PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 54 - Manajemen berpendapat bahwa tidak terdapat
penurunan nilai atas properti pertambangan. Management believes that there is no
impairment in values of the mining properties.
12. Goodwill
12. Goodwill
Merupakan goodwill yang diperoleh JRN atas akusisi pada entitas anak dengan rincian sebagai
berikut: This represents goodwill which resulted from
JRN’s acquisition of the following subsidiaries:
2017 danand 2016 PT Gorontalo Sejahtera Mining
19,761,019 PT Gorontalo Sejahtera Mining
PT Arafura Surya Alam 10,048,411
PT Arafura Surya Alam PT Sago Prima Pratama
1,688,595 PT Sago Prima Pratama
Jumlah 31,498,025
Total Nama Entitas Anak
Name of Subsidiaries
Uji Penurunan Nilai Goodwill Impairment Test for Goodwill
Goodwill dialokasikan terhadap UPK Grup, untuk tujuan pengujian penurunan nilai pada tanggal
31 Maret 2017 dan 31 Desember 2016 pengujian tahunan.
Goodwill was allocated to the CGUs of the Group, for impairment testing as of March 31,
2017 and December 31, 2016 annual testing. Untuk tujuan pengujian penurunan nilai tersebut,
jumlah terpulihkan dari UPK-UPK di atas ditentukan berdasarkan perhitungan nilai pakai.
Nilai pakai ditentukan dengan mendiskontokan arus kas masa depan yang diharapkan akan
dihasilkan dari pemakaian berkelanjutan atas UPK-UPK tersebut. Perhitungan nilai pakai
berdasarkan pada asumsi-asumsi berikut: For impairment testing purposes, the recoverable
amounts of the CGUs have been determined based on value-in-use calculations. Value in use
was determined by discounting the future cash flows expected to be generated from the
continuing use of the units. The calculation of the value in use was based on the following key
assumptions:
Arus kas di masa depan ditentukan berdasarkan proyeksi penjualan emas dan
perak. Beban operasional lainnya diestimasi berdasarkan data historis; dan
Future cash flows were based on the projected sales of gold and silver. Other
operational expenses were estimated based on historical rate; and
Tingkat diskonto sebelum pajak yang
digunakan untuk menghitung jumlah terpulihkan adalah sebesar 7,90 untuk
tahun 2016. Tingkat diskonto ini diestimasi berdasarkan rata-rata tertimbang biaya
modal Grup.
Pre-tax discount rates of 7.90 in 2016,
respectively, were applied in determining the recoverable amounts. The discount rate
used was determined based on the weighted average cost of capital of the
Group.
Asumsi utama sebagaimana dijelaskan di atas dapat berubah sejalan dengan perubahan kondisi
ekonomi dan pasar. Grup memperkirakan bahwa kemungkinan perubahan asumsi ini tidak akan
mengakibatkan nilai tercatat UPK-UPK tersebut melebihi jumlah terpulihkannya secara material
Tidak terdapat penurunan nilai yang diakui pada tanggal 31 Maret 2017 dan 31 Desember 2016,
karena jumlah terpulihkan dari goodwill melebihi nilai tercatatnya.
The key assumptions described above may change as economic and market conditions
change. The Group estimates that reasonably possible changes in these assumptions would
not cause the carrying value of each CGUs to materially exceed its recoverable amount. There
was no impairment loss recognized at March 31, 2017 and December 31, 2016, since
the recoverable amount of the goodwill is in excess of the carrying value.
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 55 -
13. Aset Tidak Lancar Lain-Lain
13. Other Noncurrent Assets
2017 2016
Pinjaman kepada KUD Dharma Tani Marisa Loan to KUD Dharma Tani Marisa
Catatan 37c 2,417,590
2,399,747 Note 37c
Taksiran tagihan pajak 2,045,060
2,041,298 Estimated claims for tax refund
Piranti lunak - bersih 530,003
452,689 Software - net
Rekening bank yang dibatasi penggunaannya
86,812 2,618,733
Restricted cash in banks Setoran jaminan
- 158,208
Security deposits Ventura bersama Catatan 1
Joint venture Note 1 Harga perolehan
20,138 20,138
At cost Akumulasi ekuitas pada rugi bersih
20,138 20,138
Accumulated share in net loss Jumlah
5,079,465 7,670,675
Total
Rekening bank yang dibatasi penggunaannya, merupakan rekening escrow dalam mata uang
Dolar Amerika Serikat sehubungan dengan fasilitas pinjaman sindikasi yang di peroleh JRN,
JRBM, SPP dan GSM pada 31 Desember 2016Catatan 21.
Restricted cash in bank represents U.S. Dollar escrow accounts in relation to the syndicated
loan facilities obtained by JRN, JRBM, SPP and GSM December 31, 2016 Note 21.
PETS mengalami
defisit pada
tanggal 31 Maret 2017 dan 31 Desember 2016. Pada
tanggal 31 Maret 2017 dan 31 Desember 2016, bagian PEG atas rugi bersih PETS telah melebihi
harga perolehan investasi, sehingga nilai tercatat investasi dalam PETS berkurang menjadi sebesar
nihil. Jika PETS selanjutnya melaporkan laba, maka PEG mulai mengakui bagiannya atas laba
tersebut hanya setelah bagiannnya atas laba tersebut sama dengan bagian atas rugi yang
belum diakui. Bagian kerugian bersih dari PETS yang belum diakui masing-masing adalah sebesar
US 62.835 dan US 57.186 pada tanggal 31 Maret 2017 dan 31 Desember 2016.
PETS has deficit as of March 31, 2017 and December 31, 2016. As of March 31, 2017 and
December 31, 2016, PEG’s share in net losses of PETS has already exceeded the acquisition cost
of its investments, thus, the carrying value of investments in PETS have been reduced to zero.
If PETS subsequently reported profit, PEG will resume recognizing its share in the profit of such
joint venture only after its share of the profits equals the share of net losses not recognized.
Unrecognized share in losses of PETS amounted to US 62,835 and US 57,186 as of March 31,
2017 and December 31, 2016, respectively.
14. Pinjaman Bank Jangka Pendek
14. Short-Term Bank Loans
2017 2016
Pihak ketiga - Dolar Amerika Serikat Third parties - U.S. Dollar
PT Bank Permata Tbk 23,713,694
19,880,451 PT Bank Permata Tbk
PT Bank Danamon Indonesia Tbk 11,910,538
11,405,628 PT Bank Danamon Indonesia Tbk
Citibank N.A., Indonesia 8,104,860
4,519,916 Citibank N.A., Indonesia
PT Bank OCBC NISP Tbk 5,000,000
- PT Bank OCBC NISP Tbk
PT Bank ICBC Indonesia -
3,645,128 PT Bank ICBC Indonesia
Jumlah 48,729,092
39,451,123 Total
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 56 -
PT Bank Permata Tbk Permata PT Bank Permata Tbk Permata
Berdasarkan perubahan perjanjian tanggal 17 Februari 2016, atas fasilitas Letter of Credit
yang diperoleh JRN, JRBM dan SPP dari Permata Catatan 21, para pihak sepakat mengubah
penyebutan Fasilitas Letter of Credit 1 dan 2 menjadi Fasilitas Letter of Credit dan GSM dan
ASA bisa juga secara bersama-sama JRN, JRBM dan SPP menggunakan Fasilitas Letter of Credit.
Jatuh tempo Fasilitas Letter of Credit menjadi sampai dengan 17 Februari 2017 dan secara
otomatis diperpanjang selama tiga 3 bulan sejak tanggal berakhirnya jangka waktu fasilitas apabila
belum terdapat pemberitahuan perpanjangan ini. Based on the amendment agreement dated
February 17, 2016, on Letter of Credit Facility obtained by JRN, JRBM and SPP from Permata
Note 21, all parties agreed to change in name of Letter of Credit Facility 1 and 2 into Letter of
Credit Facility and GSM and ASA could also use jointly with JRN, JRBM and SPP the Letter of
Credit Facility. The Letter of Credit Facility is until February 17, 2017 and automatically extended
for three 3 months from the date of expiry of the facility, if there is no renewal notice from the
bank.
PT Bank Danamon Indonesia Tbk Danamon PT Bank Danamon Indonesia Tbk Danamon
Pada tanggal 14 Oktober 2014, JRBM dan SPP memperoleh fasilitas pinjaman dari Danamon
berupa Fasilitas Omnibus Trade Finance 1 dan Fasilitas SightUsance Letter of Credit dengan
masing-masing maksimum fasilitas sejumlah US 2.000.000. Pinjaman ini masing-masing
berjangka waktu dua belas 12 bulan
Catatan 21.
On October 14, 2014, JRBM and SPP obtained a loan facility from Danamon in the form of
Omnibus Trade Finance 1 Facility and SightUsance Letter of Credit Facility each with
maximum facility of US 2,000,000. The term of
the loan facility is twelve 12 months Note 21.
Berdasarkan Perubahan terhadap perjanjian kredit No. 253PPPWKCBDX2015 tanggal 5 Oktober
2015, terdapat perubahan antara lain sebagai
berikut:
Based on Deed of Changes in Agreement No. 253PPPWKCBDX2015 dated October 5,
2015, the amendments on the loan agreement
follows:
a. Mengubah penyebutan fasilitas SightUsance
Letter of Credit menjadi Omnibus Trade Finance 2;
a. The name of SightUsance Letter of Credit
Facility was changed into Omnibus Trade Finance 2;
b. Mengubah fasilitas Omnibus Trade Finance
2 sebelumnya Fasilitas SightUsance Letter of Credit menjadi jumlah maksimum
pinjaman sebesar US 1.680.000; dan b.
The maximum loan facility of Omnibus Trade Finance 2 previously SightUsance
Letter of Credit Facility was amended to become US 1,680,000; and
c. Jatuh tempo Fasilitas Omnibus Trade
Finance 1 dan Omnibus Trade Finance 2 masing-masing diperpanjang sampai dengan
14 Oktober 2016. c.
The term of Omnibus Trade Finance 1 and Omnibus Trade Finance 2 loan facilities has
been extended
until October 14, 2016.
Pada tanggal 22 Agustus 2016 JRN, JRBM dan SPP memperoleh fasilitas pinjaman dari Danamon
berupa Fasilitas Omnibus Trade, Revolving, Uncommitted
dengan maksimum
fasilitas sejumlah US 10.000.000. Pinjaman ini berjangka
waktu enam 6 bulan. On August 22, 2016, JRN, JRBM and SPP
obtained a loan facility from Danamon in the form of
Omnibus Trade Facility,
Revolving, Uncommitted with maximum facility of
US 10,000,000. The term of the loan facility is six 6 months.