LKFS Bayan 30 September 2012 FINAL
PT BAYAN RESOURCES TBK.
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2012 DAN 2011/
30 SEPTEMBER 2012 AND 2011
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET LANCAR
Kas dan setara kas
5
Kas dan setara kas yang
dibatasi penggunaannya
9
Piutang usaha, bersih
- pihak ketiga
6
- pihak berelasi
6,30
Piutang non-usaha
- pihak ketiga
7
Piutang derivatif
20
Persediaan, bersih
8
Pajak dibayar dimuka,
bagian jangka pendek
10a
Uang muka dan
pembayaran di muka
15
Biaya mobilisasi yang ditangguhkan,
bagian jangka pendek
Aset lancar lainnya
JUMLAH ASET LANCAR
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2012
31 Desember/
December
2011*
99,455,060
158,487,332
160,681,172
5,929,443
10,016,753
11,047,938
79,631,492
251,622
73,926,453
779,419
57,913,040
14,191,944
2,330,798
5,414,533
180,301,389
2,487,127
2,405,323
143,444,971
4,073,345
7,031,365
69,106,549
CURRENT ASSETS
Cash and cash equivalents
Restricted cash and
cash equivalents
Trade receivables, net
third parties related parties Non-trade receivables
third parties Derivative receivables
Inventories, net
25,171,951
1,721,911
1,221,787
Prepaid taxes, current portion
9,208,007
6,854,361
2,972,642
2,471,125
5,181,035
3,619,566
4,768,872
3,477,036
2,849,305
Advances and prepayments
Deferred mobilisation costs,
current portion
Other current assets
415,346,455
408,512,088
334,566,123
TOTAL CURRENT ASSETS
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
1 Januari/
January
2011*
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET TIDAK LANCAR
Piutang non-usaha
- pihak ketiga, setelah
dikurangi bagian
jangka pendek
7
- pihak berelasi, bersih
7,30
Kas dan setara kas yang
dibatasi penggunaannya
9
Uang muka dan
pembayaran dimuka
15
Pajak dibayar dimuka,
dikurangi bagian jangka pendek
10a
Pinjaman pada
pihak berelasi, bersih
30
Aset tetap, setelah dikurangi
akumulasi penyusutan sebesar
AS$274.900.701
(31 Desember 2011 :
AS$238.318.999 dan
1 Januari 2011 :
AS$196.586.226)
12
Biaya eksplorasi dan
pengembangan yang
ditangguhkan, setelah
dikurangi akumulasi amortisasi
sebesar AS$14.963.311 dan
(31 Desember 2011 :
AS$13.130.336 dan
1 Januari 2011 :
AS$9.795.102) dan
penurunan nilai sebesar
AS$3.549.381
(31 Desember 2011
dan 1 Januari 2011 :
AS$3.549.381)
13
Aset pajak tangguhan, bersih
10d
Biaya pengupasan tanah yang
ditangguhkan, bersih
14
Biaya mobilisasi yang ditangguhkan,
dikurangi bagian jangka pendek
Properti pertambangan
16
Aset tidak lancar lainnya
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2012
31 Desember/
December
2011*
1 Januari/
January
2011*
NON-CURRENT ASSETS
Non-trade receivables
third parties net of current
portion
related parties, net Restricted cash and
cash equivalents
604,890
13,230
1,329,183
8,481,308
400,000
400,000
400,000
25,574,048
59,054,222
-
237,694,272
198,929,960
149,306,495
Advances and prepayments
Prepaid taxes,
net of current portion
-
-
40,866,398
Loan to related party, net
221,443,685
Fixed assets, net of accumulated
depreciation of US$274,900,701
(31 December 2011 :
US$238,318,999 and
1 January 2011 :
211,230,663
US$196,586,226)
21,821,458
37,081,979
23,075,350
36,973,747
25,421,681
42,371,236
Deferred exploration and
development expenditures,
net of accumulated amortisation
of US$14,963,311
(31 December 2011 :
US$13,130,336 and
1 January 2011 :
US$9,795,102)
and impairment of
US$3,549,381
(31 December 2011
and 1 January 2011 :
US$3,549,381)
Deferred tax assets, net
273,430,375
172,035,003
116,085,241
1,287,205
466,679,732
313,543
1,224,099
468,670,690
393,888
2,761,663
1,868,601
Deferred stripping costs, net
Deferred mobilisation costs, net
of current portion
Mining properties
Other non-current assets
JUMLAH ASET TIDAK LANCAR
1,369,625,567
1,183,543,057
598,793,286
TOTAL NON-CURRENT ASSETS
JUMLAH ASET
1,784,972,022
1,592,055,145
933,359,409
TOTAL ASSETS
304,738,065
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
LIABILITAS JANGKA PENDEK
Hutang usaha
- pihak ketiga
- pihak berelasi
Hutang pajak
Beban masih harus dibayar
Pinjaman jangka panjang yang
akan jatuh tempo dalam
satu tahun
- pihak ketiga
Pinjaman jangka pendek
- pihak ketiga
Sewa pembiayaan
Liabilitas derivatif yang akan jatuh
tempo dalam satu tahun
Uang muka dari pelanggan
- pihak ketiga
Hutang lain-lain
- pihak ketiga
17
17,30
10b
18
JUMLAH LIABILITAS JANGKA
PANJANG
JUMLAH LIABILITAS
30 September/
September
2012
179,829,444
12,996,722
20,881,720
123,617,834
31 Desember/
December
2011*
140,181,479
7,691,453
36,962,547
106,240,357
1 Januari/
January
2011*
121,228,952
10,826,239
25,387,375
69,594,585
CURRENT LIABILITIES
Trade payables
third parties related parties Taxes payable
Accrued expenses
19b
-
131,771,110
57,916,938
19a
-
183,419,792
6,590
44,733
20
-
7,176,945
41,225,114
577,465
282,713
-
4,664,175
4,904,817
1,335,076
Current maturities of
long-term loans
third parties Short-term loans
third parties Finance leases
Current maturities of
derivative liabilities
Advance from customer
third parties Other payables
third parties -
342,567,360
618,637,803
327,559,012
TOTAL CURRENT LIABILITIES
JUMLAH LIABILITAS JANGKA
PENDEK
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang, setelah
dikurangi bagian yang akan
jatuh tempo dalam satu tahun
- pihak ketiga
Investasi pada perusahaan
asosiasi
Penyisihan imbalan kerja karyawan
Liabilitas derivatif, setelah dikurangi
bagian yang akan jatuh tempo
dalam satu tahun
Liabilitas pajak tangguhan, bersih
Penyisihan untuk pembongkaran,
pemindahan, reklamasi dan
restorasi
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
NON-CURRENT LIABILITIES
19b
554,684,072
80,785,474
212,696,299
Long-term loans, net of current
maturities
third parties -
11
4,046,817
3,224,489
12,660,046
2,251,003
Investment in associate
Provision for employee benefits
20
10e
169,543,529
163,379,146
17,194,083
16,906,796
5,449,120
5,644,214
3,474,424
Derivative liabilities, net of current
maturities
Deferred tax liabilities, net
Provision for decommissioning,
demobilisation, reclamation
and restoration
733,723,538
253,033,323
265,182,651
TOTAL NON-CURRENT
LIABILITIES
1,076,290,898
871,671,126
592,741,663
TOTAL LIABILITIES
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/4 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2012
31 Desember/
December
2011*
1 Januari/
January
2011*
EKUITAS YANG DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS
INDUK
EQUITY ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT
Modal saham:
Modal dasar - 12.000.000.000 lembar
saham ditempatkan dan disetor
penuh - 3.333.333.500 lembar
saham dengan nilai nominal
Rp 100 per lembar saham
21a
Tambahan modal disetor
21b
Modal donasi
Selisih nilai transaksi restrukturisasi
entitas sepengendali
Selisih nilai transaksi atas
penambahan modal anak
perusahaan
Laba ditahan:
- Dicadangkan
- Tidak dicadangkan
Komponen ekuitas lainnya:
- Cadangan lindung nilai arus kas
Kepentingan nonpengendali
JUMLAH EKUITAS
JUMLAH LIABILITAS DAN
EKUITAS
35,685,809
195,880,073
48,466
35,685,809
195,880,073
48,466
24a
4,322,116
4,322,116
24b
1,886,148
1,886,148
22a
8,176,536
274,517,050
8,176,536
285,471,662
20
3,102,929
37
(1,791,416)
Share capital:
Authorised - 12,000,000,000 shares
issued and fully paid 3,333,333,500 shares
at par value of Rp 100
35,685,809
per share
195,880,073
Additional paid in capital
48,466
Donated capital
Difference in value from
restructuring transactions of
4,322,116
entities under common control
Difference in value from
transactions for subscription of
1,886,148 additional shares in subsidiaries
Retained earnings:
7,412,202
Appropriated 108,760,077
Unappropriated Other equity components:
(26,599,356)
Cash flow hedging reserve -
523,619,127
529,679,394
327,395,535
185,061,997
190,704,625
13,222,211
Non-controlling interest
708,681,124
720,384,019
340,617,746
TOTAL EQUITY
1,784,972,022
1,592,055,145
933,359,409
TOTAL LIABILITIES AND
EQUITY
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2 Schedule
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM UNTUK PERIODE
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali laba bersih per saham)
Catatan/
Notes
Pendapatan
25
Biaya sehubungan dengan
pendapatan
26
Laba kotor
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE NINE MONTH PERIOD ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
except earnings per share)
30 September/ 30 September/
September
September
2012
2011*
1,083,424,285
1,064,175,704
(883,377,551)
(741,664,558)
200,046,734
322,511,146
Beban penjualan
27
(70,518,685)
(56,051,136)
Beban umum dan administrasi
Beban keuangan
Pendapatan bunga
(Beban)/pendapatan lain-lain, bersih
28
19
(25,274,750)
(14,749,599)
947,628
(16,435,847)
(22,279,869)
(9,622,323)
3,525,631
3,146,241
Bagian atas rugi entitas asosiasi
11
Laba sebelum pajak penghasilan
Beban pajak penghasilan, bersih
10c
Laba periode berjalan
Laba komprehensif lain
Cadangan nilai wajar
lindung nilai arus kas
(16,674,210)
Cost of revenue
Gross profit
Selling expenses
General and administration
expenses
Finance costs
Interest income
Other (expenses)/income, net
Share of net loss
of associates
74,015,481
224,555,480
Profit before income tax
(16,394,298)
(57,859,897)
Income tax expense, net
57,621,183
166,695,583
Profit for the period
Other comprehensive income
20
Pendapatan komprehensif lain,
setelah pajak
Laba komprehensif lain
Laba yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan nonpengendali
-
Revenue
29
5,213,784
13,466,085
Cash flow hedging reserve
5,213,784
13,466,085
Other comprehensive income,
net of tax
62,834,967
180,161,668
Other comprehensive income
59,001,495
(1,380,312)
163,408,548
3,287,035
Profit attributable to:
Owners of the parent entity
Non-controlling interests
57,621,183
166,695,583
Jumlah laba komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
63,895,840
(1,060,873)
176,655,534
3,506,134
Total comprehensive income
attributable to:
Owners of the parent entity
Non-controlling interests
Jumlah laba komprehensif
62,834,967
180,161,668
Total comprehensive income
0.02
0.05
Basic earnings per share
(full amount)
Laba bersih per saham dasar
(nilai penuh)
29
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/1 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars)
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen ekuitas lainnya/
Selisih nilai
Other equity components
Selisih nilai
transaksi atas
Selisih
transaksi
penambahan
kurs dari
restrukturisasi
modal anak
penjabaran
entitas
perusahaan/
laporan
sepengendali/
Difference in
keuangan/
Cadangan
Difference in
value from
Foreign exchange
nilai wajar
value from
transactions
difference
lindung nilai
restructuring
for subscription
from
arus kas/
Laba ditahan/Retained earnings
transactions of
of additional
financial
Cash flow
Tidak
entities under
shares in
statements
hedging
Dicadangkan/
dicadangkan/
common control
subsidiaries
translation
reserve
Appropriated
Unappropriated
Modal
saham/
Share
capital
Agio
saham/
Additional
paid in
capital
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
Laba bersih
periode berjalan*
-
-
-
-
-
-
Saldo laba
Dicadangkan*
-
-
-
-
-
-
Catatan/
Notes
Saldo 1 Januari
2011*
Pendapatan
komprehensif
lainnya:
Cadangan lindung
nilai arus kas*
Transaksi dengan
pemilik:
Dividen yang
dideklarasikan dan
dibayarkan*
-
Modal
donasi/
Donated
capital
-
-
-
-
-
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah/
Total
Jumlah
ekuitas/
Total
equity
7,412,202
108,760,077
327,395,535
13,222,211
340,617,746
Balance at 1 January
2011*
-
-
163,408,548
163,408,548
3,287,035
166,695,583
Net income
for the period*
-
764,334
-
-
-
Appropriation of
retained earnings*
13,466,085
Other comprehensive
income:
Cash flow hedging
reserve*
(26,599,356)
13,246,986
-
(764,334)
-
13,246,986
219,099
Transaction with
owners:
22b
Saldo 30 September
2011*
-
-
-
-
-
-
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
* Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
(13,352,370)
8,176,536
(31,236,578)
(31,236,578)
(6,048,846)
(37,285,424)
240,167,713
472,814,491
10,679,499
483,493,990
Dividend declared
and paid*
Balance at
30 September 2011*
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/2 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat)
Catatan/
Notes
Saldo 1 Januari
2012*
Laba bersih
periode berjalan
Pendapatan
komprehensif
lainnya:
Cadangan lindung
nilai arus kas
Transaksi dengan
pemilik:
Dividen yang
dideklarasikan dan
dibayarkan
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars)
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen ekuitas lainnya/
Selisih nilai
Other equity components
Selisih nilai
transaksi atas
Selisih
transaksi
penambahan
kurs dari
restrukturisasi
modal anak
penjabaran
entitas
perusahaan/
laporan
sepengendali/
Difference in
keuangan/
Cadangan
Difference in
value from
Foreign exchange
nilai wajar
value from
transactions
difference
lindung nilai
restructuring
for subscription
from
arus kas/
Laba ditahan/Retained earnings
transactions of
of additional
financial
Cash flow
Tidak
entities under
shares in
statements
hedging
Dicadangkan/
dicadangkan/
common control
subsidiaries
translation
reserve
Appropriated
Unappropriated
Modal
saham/
Share
capital
Agio
saham/
Additional
paid in
capital
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
-
-
-
-
-
-
-
Modal
donasi/
Donated
capital
-
-
-
-
-
(1,791,416)
-
4,894,345
Jumlah/
Total
8,176,536
285,471,662
529,679,394
-
59,001,495
59,001,495
-
-
4,894,345
Kepentingan
nonpengendali/
Non-controlling
interests
190,704,625
(1,380,312)
319,439
Jumlah
ekuitas/
Total
equity
720,384,019
Balance at 1 January
2012*
57,621,183
Net income
for the period
5,213,784
Other comprehensive
income:
Cash flow hedging
reserve
Transaction with
owners:
22b
Saldo 30 September
2012
-
-
-
-
-
-
-
-
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
3,102,929
8,176,536
* Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
(69,956,107)
(69,956,107)
274,517,050
523,619,127
(4,581,755)
185,061,997
(74,537,862)
708,681,124
Dividend declared
and paid
Balance at
30 September 2012
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat)
30 September/
September
2012
Arus kas dari aktivitas operasi:
Penerimaan dari pelanggan
Pembayaran kepada direktur dan karyawan
Pembayaran kepada pemasok
1,078,541,795
(44,457,697)
(875,594,530)
INTERIM CONSOLIDATED STATEMENTS OF CASH
FLOWS FOR THE NINE-MONTH PERIOD ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars)
30 September/
September
2011*
Cash flows from operating activities:
1,049,632,897
Receipts from customers
(36,130,839) Payments to directors and employees
(767,090,801)
Payments to suppliers
Kas dihasilkan dari operasi
158,489,568
Pembayaran beban keuangan
Pembayaran royalti/
iuran eksploitasi
Pembayaran pajak
Penerimaan pengembalian pajak
Penerimaan/(pembayaran)kewajiban
lindung nilai
Pembayaran lain-lain, bersih
(13,780,560)
(9,027,861)
(119,041,353)
(42,446,280)
3,481,272
(111,806,121)
(27,002,790)
-
1,723,279
(26,177,363)
(17,557,908)
(12,945,415)
(37,751,437)
68,071,162
(110,633,044)
(21,127,097)
Arus kas bersih yang (digunakan)/
diperoleh dari aktivitas operasi
Arus kas dari aktivitas investasi:
Perolehan aset tetap
Pembayaran biaya eksplorasi dan
pengembangan yang ditangguhkan
Uang muka akuisisi entitas anak baru
Hasil penjualan aset tetap
Penerimaan pendapatan bunga
Arus kas bersih yang digunakan
untuk aktivitas investasi
Arus kas dari aktivitas pendanaan
Perolehan kas dari pinjaman
Pembayaran kembali atas:
- Pinjaman
- Sewa pembiayaan
Pembayaran atas:
- Dividen pemegang saham
- Dividen kepentingan nonpengendali
Perubahan dalam kas dan setara kas
yang dibatasi penggunaannya
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
246,411,257
Cash generated from operations
Payments of finance costs
Payments of royalty/
exploitation fees
Payments of taxes
Receipts of tax refund
Receipts/(payments)of
hedging obligations
Other payments, net
Net cash (used in)/generated
from operating activities
(173,559,412)
1,044,631
Cash flows from investing activities:
Acquisitions of fixed assets
Payments of deferred exploration and
development expenditures
Advance for acquisition of new
subsidiaries
Proceeds from sale of fixed assets
Receipts of interest income
(109,982,406)
(193,641,878)
Net cash used
1ssein investing activities
569,000,000
185,000,000
(401,666,667)
(6,590)
(38,785,686)
(37,715)
(69,956,107)
(4,581,755)
(31,236,578)
(6,048,846)
(4,087,310)
(628,949)
(579,084)
282,094
947,628
-
Cash flows from financing activities
Proceeds from borrowings
Repayment of:
Borrowings Finance leases Payment of:
Shareholders dividend Non-controlling interests dividend Change in restricted cash and
cash equivalent
Net cash generated from
financing activities
88,701,571
108,262,226
Penurunan bersih kas dan setara kas
(59,032,272)
(17,308,490)
Net decrease in
cash and cash equivalents
Kas dan setara kas awal peride
158,487,332
160,681,172
Cash and cash equivalents at
the beginning of the period
99,455,060
143,372,682
Cash and cash equivalents at
the end of the period
Kas dan setara kas akhir periode
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these
interim consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM
1.
GENERAL
PT Bayan Resources Tbk. (“Perusahaan”) didirikan
pada tanggal 7 Oktober 2004, berdasarkan Akta
Notaris No. 12 tanggal 7 Oktober 2004 yang dibuat di
hadapan Yani Indrawaty Wibawa, S.H., 1sset1es di
Jakarta. Akta Notaris tersebut telah mendapat
pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Keputusan
No. C-30690 HT.01.01.TH.2004 tanggal 21 Desember
2004.
PT Bayan Resources Tbk. (the “Company”) was
established on 7 October 2004 based on Notarial
Deed No. 12 dated 7 October 2004 of Yani Indrawaty
Wibawa, S.H., notary in Jakarta. The Notarial Deed
has been approved by the Minister of Law and Human
Rights of the Republic of Indonesia by virtue of
Decree No. C-30690 HT.01.01.TH.2004 dated 21
December 2004.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan. Perubahan terakhir
berdasarkan Akta Notaris No. 131 tanggal 28 Mei
2012 yang dibuat dihadapan Mala Mukti, S.H., notaris
di Jakarta, yang pada pokoknya berisi mengenai
perubahan susunan Dewan Komisaris dan Direksi
Perusahaan.
The Company’s Articles of Association has been
amended several times. The latest amendment was
based on Notarial Deed No. 131 dated 28 May 2012
of Mala Mukti, S.H., notary in Jakarta, mainly
regarding the changes to the composition of the
Company’s Boards of Commissioners and Directors.
Akta Notaris tersebut telah diberitahukan kepada
Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dengan diterbitkannya Surat Penerimaan
Pemberitahuan Data Perseroan No. AHU-AH.01.1027910 tanggal 30 Juli 2012.
The Notarial Deed has been notified to the Minister of
Law and Human Rights of the Republic of Indonesia
as evidenced by Notification and Acceptance Letter
No. AHU-AH.01.10-27910 dated 30 July 2012.
Pada tanggal 12 Agustus 2008, Perusahaan
melakukan Penawaran Umum Perdana (“IPO”)
sebanyak 833.333.500 saham. Penawaran saham
kepada masyarakat tersebut dicatat di Bursa Efek
Indonesia pada tanggal 12 Agustus 2008.
On 12 August 2008, the Company conducted an Initial
Public Offering (“IPO”) of 833,333,500 shares. The
shares offered to the public in the IPO were listed on
the Indonesia Stock Exchange on 12 August 2008.
Aktivitas utama Perusahaan adalah perdagangan dan
jasa.
The principal activity of the Company is trading and
services.
Kantor pusat Perusahaan berlokasi di Gedung Graha
Irama, lantai 12, Jalan H.R. Rasuna Said, Blok X-1
Kav. 1 – 2, Jakarta Selatan. Lihat Catatan 38m untuk
peristiwa setelah periode pelaporan.
The Company’s head office is located at Graha Irama
th
Building, 12 floor, Jalan H.R. Rasuna Said, Block X-1
Kav.1 – 2, South Jakarta. Refer to Note 38m, for
events after the reporting period.
Perusahaan memiliki 501 karyawan pada tanggal
30 September 2012 (31 Desember 2011: 480).
The Company has 501 employees as
30 September 2012 (31 December 2011: 480).
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 30 September 2012 adalah sebagai
berikut:
The Company’s Boards of Commissioners and
Directors as at 30 September 2012 were as follows:
Komisaris Utama
Komisaris
:
:
Komisaris Independen
:
Direktur Utama
Direktur
:
:
Direktur tidak terafiliasi
:
Low Tuck Kwong
Michael Sumarijanto
Carlos Eizaguirre Alvear
Rozik B. Soetjipto
Djanadi Bimo Prakoso
Chin Wai Fong
Lim Chai Hock
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Seungbum Kim
Hermanto Suparman
R. Soedjoko Tirtosoekotjo
at
:
:
President Commissioner
Commissioners
:
Independent Commissioners
:
:
President Director
Directors
:
Non-affiliated Director
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 31 Desember 2011 adalah sebagai
berikut:
Komisaris Utama
Komisaris
:
:
Komisaris Independen
:
Direktur Utama
Direktur
:
:
Direktur tidak terafiliasi
:
:
:
The Company’s Boards of Commissioners and
Directors as at 31 December 2011 were as follows:
Low Tuck Kwong
Michael Sumarijanto
Carlos Eizaguirre Alvear
Rozik B. Soetjipto
Djanadi Bimo Prakoso
Chin Wai Fong
Lim Chai Hock
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Kim Young Saeng
R. Soedjoko Tirtosoekotjo
Susunan Komite Audit Perusahaan selama periode
dan pada tanggal 30 September 2012 adalah sebagai
berikut:
Ketua
Anggota
GENERAL (continued)
:
:
President Commissioner
Commissioners
:
Independent Commissioners
:
:
President Director
Directors
:
Non-affiliated Director
The composition of the Company’s Audit Committee
during the period and as at 30 September 2012 was
as follows:
Rozik B. Soetjipto
H. Abdurrohman
Puspa Dewi*
:
:
Chairman
Members
*Ditunjuk pada tanngal 1 Juli 2012 dan mengundurkan diri pada
tanggal 24 September 2012.
*Appointed
on
1
24 September 2012.
Lihat Catatan 38b untuk peristiwa setelah periode
pelaporan.
Refer to Note 38b for events after the reporting period.
Susunan Komite Audit Perusahaan pada tanggal
31 Desember 2011 adalah sebagai berikut:
The composition of the Company’s Audit Committee
as at 31 December 2011 was as follows:
Ketua
Anggota
:
:
Rozik B. Soetjipto
Achmad Ma’mur
Umar Juoro
July
2012
and
:
:
resigned
on
Chairman
Members
The Company has either direct or indirect ownership
in the following subsidiaries:
Jumlah asset
Anak
Aktivitas bisnis/
sebelum eliminasi/
perusahaan/
Lokasi/
Business
Persentase kepemilikan/
Total assets
Location
activities
Percentage of ownership
before elimination
Subsidiaries
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2011
2012
2011
2012
Kepemilikan langsung/Direct ownership
Perusahaan mempunyai kepemilikan langsung atau
tidak langsung di entitas anak sebagai berikut:
PT Dermaga
Jakarta
Perkasapratama
(“DPP”)
Jasa bongkar
muat batubara/
Coal handling
services
87.40
87.40
60,970,421
69,004,659
PT Indonesia
Pratama (“IP”)
Perdagangan,
jasa kontraktor
pertambangan/
Trading, mining
contractor
services
100
100
52,158,500
42,988,788
Jakarta
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah asset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2012
2011
2012
2011
Kepemilikan langsung/Direct ownership (lanjutan/continued)
PT Perkasa
Inakakerta
(“PIK”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
99,089,069
117,040,381
PT Wahana
Jakarta
Baratama
Mining (“WBM”)
Pertambangan
batubara/
Coal mining
100
100
376,060,075
341,249,135
PT Bayan Energy Jakarta
(“BE”)
Pertambangan,
pengangkutan
dan konstruksi/
Mining,
transportation
and construction
99.99
99.99
65,238,067
64,950,481
PT Firman Ketaun Jakarta
Perkasa (“FKP”)
Pertambangan
batubara/
Coal mining
100
100
121,789,319
71,403,945
PT Teguh
Sinarabadi
(“TSA”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
63,223,025
98,742,906
PT Metalindo
Prosestama
(“MP”)
Jakarta
Investasi pada
entitas anak/
Investment in
subsidiary
95.2
95.2
201,183,815
184,839,108
PT Fajar Sakti
Prima (“FSP”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
31,748,818
17,536,931
PT Bara Tabang
(“BT”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
1,824,777
1,875,398
PT Brian Anjat
Kalimantan Pertambangan
Sentosa (“BAS”) Timur/East batubara/
Kalimantan Coal mining
100
100
666,575
624,201
PT Muji Lines
(“ML”)
100
100
107,658,569
92,101,476
56.05
56.05
431,934,600
419,036,481
Jakarta
Kangaroo
Australia
Resources
Limited (“KRL”)
Perkapalan/
Shipping
Investasi pada
entitas anak/
Investment in
subsidiary
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah asset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2011
2012
2011
2012
Kepemilikan tidak langsung melalui MP/Indirect ownership through MP
PT Gunungbayan Jakarta
Pratamacoal
(“GBP”)
Pertambangan
batubara/
Coal mining
92.7
92.7
200,738,655
183,944,090
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL
Kangaroo
Resources
Pte Ltd
(Singapore)
(“KR SING”)
Singapura/ Investasi pada
Singapore entitas anak/
Investment in
subsidiary
56.05
56.05
-
-
Kangaroo
Minerals
Pty Ltd
(Australia)
(“KM AUS”)
Australia
Investasi pada
entitas anak/
Investment in
subsidiary
56.05
56.05
5,235
25,371
SGQ Singapore
Investment
Company
Pte Ltd
(“SGQS”)
Singapura/ Investasi pada
Singapore entitas anak/
Investment in
subsidiary
56.05
56.05
16,077,996
16,000,459
PT Sumber Aset Jakarta
Utama (“SAU”)
Jasa kontraktor
pertambangan,
pembangunan,
pengangkutan,
dan perdagangan/
Mining contractor
service, construction,
transportation and
trading
56.04
56.04
12,396,687
12,369,554
PT Dermaga
Energi
(“DE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
856,944
709,117
PT Tanur Jaya
(“TJ”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
840,251
716,631
PT Silau
Jakarta
Kencana (“SK”)
Pertambangan
batubara/
Coal mining
55.49
55.49
597,308
639,588
PT Orkida
Makmur (“OM”)
Pertambangan
batubara/
Coal mining
55.49
55.49
591,290
614,769
Jakarta
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah asset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2012
2011
2012
2011
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL (lanjutan/continued)
PT Sumber Api
(“SA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
593,495
622,959
PT Tiwa Abadi
(“TA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
595,211
614,428
SGQ Batubara
(A)Pte Ltd
(“SGQB”)
Singapura/ Investasi pada
Singapore entitas anak/
Investment in
subsidiary
56.05
56.05
490,991
490,991
PT Karsa Optima Jakarta
Jaya (“KOJ”)
Investasi pada
entitas anak/
Investment in
subsidiary
56.05
56.05
18,992,426
6,126,880
PT Multi
Mamahak
Batubara
(“MMB”)
Jakarta
Jasa kontraktor
pertambangan/
Mining contractor
services
56.05
56.05
-
-
PT Mahakam
Energi Lestari
(“MEL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
-
-
PT Mahakam
Bara Energi
(“MBE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
-
-
PT Mamahak
Coal Mining
(“MCM”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
18,616,921
6,090,537
PT Bara Karsa
Lestari (“BKL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
24,379
-
Dalam laporan keuangan konsolidasian interim ini,
Perusahaan dan entitas anaknya secara bersamasama disebut sebagai “Grup”.
In these interim consolidated financial statements, the
Company and its subsidiaries are collectively referred
to as the “Group”.
Pada
tanggal
30
September
2012,
Grup
memperhitungkan pengalihan PT Tiwa Abadi, yang
dibeli dari PT Ilthabi Bara Utama (“IBU”), ke KRL telah
selesai. Lihat Catatan 23 untuk status hukum pada
tanggal 30 September 2012.
As at 30 September 2012 the Group has accounted
for the subsequent transfer of PT Tiwa Abadi,
purchased from PT Ilthabi Bara Utama (“IBU”), to KRL
as being completed. Please refer to Note 23 for the
legal status as at 30 September 2012.
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Kegiatan pertambangan atau eksplorasi BAS, BT,
FSP, TA, DE, SK, SA, TJ, OM, MCM, MBE, MEL, dan
BKL pada awalnya diatur dalam Kuasa Pertambangan
(“KP”) yang dikeluarkan oleh Kabupaten Kutai
Kartanegara. Pada tanggal laporan keuangan ini,
BAS, BT, FSP, TA, DE, SK, SA, TJ, OM, MCM, MBE,
MEL, dan BKL telah mendapatkan
Izin Usaha
Pertambangan (“IUP”) sebagaimana diatur dalam
peraturan
pelaksanaan
Undang-Undang
Pertambangan No. 4/2009 mengenai Pertambangan
Mineral dan Batubara (lihat Catatan 31s). Kegiatan
pertambangan atau eksplorasi PIK, WBM, FKP, GBP,
dan TSA diatur dalam Perjanjian Kerjasama
Pengusahaan Pertambangan Batubara (“PKP2B”)
dengan Pemerintah Republik Indonesia.
Mining or exploration activities of BAS, BT, FSP, TA,
DE, SK, SA, TJ, OM, MCM, MBE, MEL, and BKL
commenced under Mining Rights issued by the
Regency of Kutai Kartanegara. As the date of these
financial statements, BAS, BT, FSP, TA, DE, SK, SA,
TJ, OM, MCM, MBE, MEL, and BKL have received
the Mining Business Licences (“IUP”) as required by
the implementing regulations for Mining Law No.
4/2009 on Mineral and Coal Mining (refer to Note
31s). Mining or exploration activities of PIK, WBM,
FKP, GBP and TSA are governed by Coal Contracts
of Work (“CCoW”) with the Government of the
Republic of Indonesia.
Pada tanggal 14 Desember 2011, Perusahaan
mengakuisisi 56,05% saham KRL. KRL adalah
perusahaan publik yang terdaftar di Australia Stock
Exchange. Perusahaan ini didirikan dan berdomisili di
Australia (lihat Catatan 23).
On 14 December 2011, the Company acquired
56.05% of the share capital of KRL. KRL is a publicly
listed company on the Australian Stock Exchange. It is
incorporated and domiciled in Australia (refer to
Note 23).
Perpajakan PKP2B generasi ketiga
Taxation for third generation CCoWs
Dalam hal pemenuhan kewajiban pajak-pajak dan
kewajiban keuangan lainnya, entitas anak pemegang
PKP2B generasi ketiga mengikuti ketentuan
sebagaimana diatur dalam PKP2B terkait dan uang
muka pajak yang bersangkutan dapat dipulihkan
sepenuhnya.
In forms of fulfillment of the taxes payable and other
financial liabilities, the subsidiaries holding the third
generation CCoW comply with regulations which are
governed by the related CCoW and associated
prepaid taxes are fully recoverable.
Area eksplorasi dan eksploitasi/pengembangan
Exploration and exploitation/development areas
Grup
memiliki
area
eksplorasi
eksploitasi/pengembangan sebagai berikut:
The Group has the following areas currently in
exploration and exploitation/development:
dan
Area eksplorasi (tidak diaudit)
Exploration areas (unaudited)
Nama
pemilik
izin lokasi/
Concession
owner
Tanggal
perolehan
izin eksplorasi/
Date of exploration
permit
PIK
4 April/April 2006
Tanggal
berakhir
izin/
Expiry date of permit
2 Januari/January
2011**
KW.KTN 2009 1649 ER
KW.KTN 2009 002 ER
KW.KTN 2009 008 ER
BAS
TA
DE
1 Desember/
December 2009
15 Mei/May 2009
15 Mei/May 2009
1 Desember/December
2011**
15 Mei/May 2012 **
15 Mei/May 2012 **
KW.KTN 2009 005 ER
KW.KTN 2009 004 ER
KW.KTN 2009 003 ER
KW.KTN 2009 007 ER
SK
SA
TJ
OM
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
20 Agustus/August
2009
6 Oktober/October
2009
12 November/
November 2009
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
19 Agustus/ August
2011**
6 Oktober/October
2015
12 November/
November 2015
Nama lokasi/
Location name
KW.05PB0065
64.07.03.08
BKL
64.07.03.17
MBE
64.07.03.16
MEL
Persentase
kepemilikan
konsesi/
Percentage of
ownership
of concession
Jumlah biaya eksplorasi dan
pengembangan tangguhan bersih
pada tanggal 30 September
2012/Total net deferred
exploration and development
expenditures as at 30 September
2012
100%
951,152
100%
100%
100%
571,550
47,170
141,143
47,452
100%
100%
100%
100%
23,545
151,640
12,016
100%
-
100%
-
100%
-
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
1. UMUM (lanjutan)
●
1.
Area eksploitasi/pengembangan (tidak diaudit)
Nama
lokasi/
Location
name
Blok-II/Block-II
Blok-I/Block-I
Blok
Sepaso/Block
Sepaso
Blok
Satui/Block
Satui
KW KTN
2005018
KW KTN
2004046
KW.03PB
0059
KW.03PB
0058
KW.051PB010
8
KW.KTN 2009
002 ER
KW.KTN 2009
008 ER
KW.KTN 2009
005 ER
KW.KTN 2009
004 ER
KW.KTN 2009
003 ER
KW.KTN 2009
007 ER
SW dan/and E
Blok/Block
GBP
Tanggal
perolehan
izin eksploitasi
atau
pengembangan/
Date of
exploitation or
development
permit
2 Agustus/
August 1999
28 Agustus/
August 2007
PIK1)
13 Agustus/
August 2007
WBM1)
26 Oktober/
October 2007
FSP2)
21 Juli/July 2005
BT2)
7 April/April 2008
29 April/April
2008
29 April/April
2008
Nama
pemilik
izin lokasi/
Concession
owner
GBP1)
1)
TSA
1)
FKP
1)
FKP1)
TA
3)
DE3)
SK3)
3)
SA
TJ
3)
OM
3)
MCM
1)
27 Oktober/
October 2010
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
7 April/ April
2010
Tanggal
berakhir
izin/
Expiry
date of
permit
11 Juli/July
2029
11 Juli/July
2029
29 Maret/
March
2037
25 Oktober/
October 2037
21 Juli/July
2025
7 April/
April 2028
23 April/
April 2038
23 April/
April 2038
26 Oktober/
October
2011**
15 Mei/
May 2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
7 April/April
2022
GENERAL (continued)
Exploitation/development areas (unaudited)
Sisa cadangan
per tanggal 30
September
2012 (dalam
jutaan metrik
ton)/
Remaining
reserves as at
30 September
2012 (in
million metric
tonnes)
Persentase
Kepemilikan
konsesi/
Percentage
of
ownership
of
concession
Jumlah
cadangan
(dalam
jutaan
metrik ton)/
Total
reserves (in
million
metric
tonnes)
100%
31.2
2.7
7.6
23.6
100%
4.9
0.2
0.7
4.2
100%
28.2
2.0
6.9
21.3
100%
60.3
3.0
8.6
51.7
333
1.5
4.1
328.9
34.6
2.7
6.1
28.5
Jumlah produksi (dalam
jutaan metrik ton)/
Total production (in
million metric tonnes)
Periode
Akumulasi
berjalan
jumlah
2012/
produksi/
Current
Cumulative
period of
total
2012
production
100%
100%
100%
100%
100%
100%
-
-
-
-
100%
46
-
-
46
100%
1
-
-
1
100%
31
-
-
31
100%
109
-
-
109
100%
-
-
-
-
100%
1.7
0.2
0.2
1.5
1)
Sisa cadangan per tanggal 30 September 2012 adalah
berdasarkan hasil penelitian oleh Perusahaan, setelah
dikurangi jumlah produksi sejak tanggal survei.
1)
The remaining reserves as at 30 September 2012 are
based on the survey performed by the Company, after
being reduced by the production since the survey dates.
2)
Sisa cadangan terbukti dan terduga per tanggal
30 September 2012 adalah berdasarkan hasil penelitian
oleh Minarco Mineconsult, konsultan independen, pada
tanggal 30 Juni 2010.
2)
The remaining proven and probable reserves as at
30 September 2012 are based on the survey performed by
Minarco Mineconsult, an independent consultant, dated
30 June 2010.
3)
Mengingat kondisi pasar batubara yang saat ini sedang
melemah, Grup secara internal telah melakukan
optimalisasi
kembali
cadangan
batubara
untuk
mengidentifikasi pit baru, dengan rasio pengupasan tanah
umur tambang yang lebih rendah, dalam upaya
menurunkan biaya. Hal ini mengakibatkan terjadinya
penurunan cadangan batubara untuk beberapa area. Sisa
cadangan terbukti dan terduga per tanggal 30 September
2012 adalah berdasarkan hasil penelitian oleh Minarco
Mineconsult, konsultan independen, pada tanggal
31 Desember 2010. Hasil penelitian tersebut dinilai lebih
mencerminkan kondisi pasar saat ini, dibandingkan dengan
hasil penelitian Minarco Mineconsult pada tanggal 31 Maret
2011.
3)
In light of the current temporary weakness in the coal
market, the Group has internally re-optimized its coal
deposits to identify new pit shells, with a lower life of mine
stripping ratio, in order to reduce costs. This has resulted in
lower reserves for certain deposits. The remaining proven
and probable reserves as at 30 September 2012 are based
on the survey performed by Minarco Mineconsult, an
independent consultant, dated 31 December 2010. Such
report is considered to be a better reflection of the current
market condition, compared to the 31 March 2011 report
issued by Minarco Mineconsult.
**
Grup sedang dalam proses memperoleh perpanjangan izin.
**
The Group is in the process of obtaining an extension to
these permits.
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan keuangan konsolidasian interim Grup telah
disusun dan diselesaikan oleh Dewan Direksi dan
diotorisasi
untuk
diterbitkan
pada
tanggal
28 November 2012.
The Group’s interim consolidated financial statements
were prepared and finalised by the Board of Directors
and were authorised for issuance on 28 November
2012.
Berikut ini adalah kebijakan akuntansi penting yang
diterapkan dalam penyusunan laporan keuangan
konsolidasian interim Grup, yang sesuai dengan
Standar Akuntansi Keuangan di Indonesia. Laporan
keuangan konsolidasian interim ini juga disusun
berdasarkan peraturan yang ditetapkan oleh Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(“BAPEPAM & LK”) No. VIII.G.7 mengenai Pedoman
Penyajian Laporan Keuangan dan Surat Edaran
BAPEPAM & LK No. SE-02/BL/2008 tanggal 31
Januari 2008 mengenai Pedoman Penyajian dan
Pengungkapan Laporan Keuangan Emiten atau
Perusahaan Publik Industri Pertambangan Umum dan
Keputusan No. KEP-554/BL/2010 tentang perubahan
atas Peraturan No. VIII.G.7. Kebijakan ini telah
diaplikasikan secara konsisten terhadap semua
periode yang disajikan, kecuali dinyatakan lain.
Presented below are the significant accounting
policies adopted in preparing the interim consolidated
financial statements of the Group, which are in
conformity with Indonesian Financial Accounting
Standards. The consolidated financial statements are
also prepared in conformity with the regulation of the
Capital Markets and Financial Institutions Supervisory
Board (“BAPEPAM & LK”) No. VIII.G.7 for Guidance
on the Presentation of Financial Statements and the
Circular Letter of BAPEPAM & LK No. SE-02/BL/2008
dated 31 January 2008 for Guidance on the
Preparation and Disclosure of Financial Statements of
Public Company Issuers in the General Mining
Industry and Decree No. KEP-554/BL/2010 regarding
amendment to Regulation No. VIII.G.7. These policies
have been consistently applied to all the periods
presented, unless otherwise stated.
a.
a.
Dasar
penyusunan
konsolidasian interim
laporan
keuangan
Basis of preparation of the
consolidated financial statements
interim
Laporan keuangan konsolidasian interim disusun
berdasarkan konsep harga perolehan, yang
dimodifikasi oleh aset dan liabilitas keuangan
(termasuk instrumen derivatif) diukur pada nilai
wajar melalui laporan laba rugi, serta
menggunakan dasar akrual kecuali untuk laporan
arus kas konsolidasian interim.
The interim consolidated financial statements
have been prepared under the historical cost
convention, as modified by financial assets and
financial
liabilities
(including
derivative
instruments) at fair value through profit or loss,
and using accrual basis except for the interim
consolidated statements of cash flows.
Laporan arus kas konsolidasian interim disusun
menggunakan
metode
langsung
dengan
mengklasifikasikan arus kas berdasarkan aktivitas
operasi, investasi, dan pendanaan. Untuk tujuan
penyusunan laporan arus kas konsolidasian
interim, kas dan setara kas mencakup kas, kas di
bank, dan setara kas dengan jangka waktu tiga
bulan atau kurang, setelah dikurangi cerukan.
The interim consolidated statements of cash
flows have been prepared based on the direct
method by classifying cash flows on the basis of
operating, investing and financing activities. For
the purpose of the interim consolidated
statements of cash flows, cash and cash
equivalents include cash on hand, cash in banks
and cash equivalents with a maturity of three
months or less, net of overdrafts.
Kas merupakan alat pembayaran yang siap dan
bebas dipergunakan untuk membiayai kegiatan
umum Grup.
Cash represents available and eligible payment
instrument to finance the Group's business.
Setara kas adalah investasi yang sifatnya sangat
likuid, berjangka pendek, dan dengan cepat
dapat dijadikan kas dalam jumlah yang telah
diketahui tanpa menghadapi risiko perubahan
nilai yang signifikan. Instrumen yang dapat
diklasifikasikan sebagai setara kas antara lain
adalah:
Cash
equivalents
represent
very
liquid
investments which are short term and quickly
convertible to cash at a predetermined amount
without any risk of significant value change.
Instruments which can be classified as cash
equivalents are as follows:
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
IKHTISAR
(lanjutan)
a.
KEBIJAKAN
AKUNTANSI
Dasar
penyusunan
laporan
konsolidasian interim (lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
PENTING
keuangan
(i)
Deposito berjangka yang akan jatuh tempo
dalam waktu 3 (tiga) bulan atau kurang dari
tanggal
penempatannya
serta
tidak
dijaminkan; dan
(ii) Instrumen pasar uang yang diperoleh da
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2012 DAN 2011/
30 SEPTEMBER 2012 AND 2011
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET LANCAR
Kas dan setara kas
5
Kas dan setara kas yang
dibatasi penggunaannya
9
Piutang usaha, bersih
- pihak ketiga
6
- pihak berelasi
6,30
Piutang non-usaha
- pihak ketiga
7
Piutang derivatif
20
Persediaan, bersih
8
Pajak dibayar dimuka,
bagian jangka pendek
10a
Uang muka dan
pembayaran di muka
15
Biaya mobilisasi yang ditangguhkan,
bagian jangka pendek
Aset lancar lainnya
JUMLAH ASET LANCAR
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2012
31 Desember/
December
2011*
99,455,060
158,487,332
160,681,172
5,929,443
10,016,753
11,047,938
79,631,492
251,622
73,926,453
779,419
57,913,040
14,191,944
2,330,798
5,414,533
180,301,389
2,487,127
2,405,323
143,444,971
4,073,345
7,031,365
69,106,549
CURRENT ASSETS
Cash and cash equivalents
Restricted cash and
cash equivalents
Trade receivables, net
third parties related parties Non-trade receivables
third parties Derivative receivables
Inventories, net
25,171,951
1,721,911
1,221,787
Prepaid taxes, current portion
9,208,007
6,854,361
2,972,642
2,471,125
5,181,035
3,619,566
4,768,872
3,477,036
2,849,305
Advances and prepayments
Deferred mobilisation costs,
current portion
Other current assets
415,346,455
408,512,088
334,566,123
TOTAL CURRENT ASSETS
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
1 Januari/
January
2011*
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET TIDAK LANCAR
Piutang non-usaha
- pihak ketiga, setelah
dikurangi bagian
jangka pendek
7
- pihak berelasi, bersih
7,30
Kas dan setara kas yang
dibatasi penggunaannya
9
Uang muka dan
pembayaran dimuka
15
Pajak dibayar dimuka,
dikurangi bagian jangka pendek
10a
Pinjaman pada
pihak berelasi, bersih
30
Aset tetap, setelah dikurangi
akumulasi penyusutan sebesar
AS$274.900.701
(31 Desember 2011 :
AS$238.318.999 dan
1 Januari 2011 :
AS$196.586.226)
12
Biaya eksplorasi dan
pengembangan yang
ditangguhkan, setelah
dikurangi akumulasi amortisasi
sebesar AS$14.963.311 dan
(31 Desember 2011 :
AS$13.130.336 dan
1 Januari 2011 :
AS$9.795.102) dan
penurunan nilai sebesar
AS$3.549.381
(31 Desember 2011
dan 1 Januari 2011 :
AS$3.549.381)
13
Aset pajak tangguhan, bersih
10d
Biaya pengupasan tanah yang
ditangguhkan, bersih
14
Biaya mobilisasi yang ditangguhkan,
dikurangi bagian jangka pendek
Properti pertambangan
16
Aset tidak lancar lainnya
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2012
31 Desember/
December
2011*
1 Januari/
January
2011*
NON-CURRENT ASSETS
Non-trade receivables
third parties net of current
portion
related parties, net Restricted cash and
cash equivalents
604,890
13,230
1,329,183
8,481,308
400,000
400,000
400,000
25,574,048
59,054,222
-
237,694,272
198,929,960
149,306,495
Advances and prepayments
Prepaid taxes,
net of current portion
-
-
40,866,398
Loan to related party, net
221,443,685
Fixed assets, net of accumulated
depreciation of US$274,900,701
(31 December 2011 :
US$238,318,999 and
1 January 2011 :
211,230,663
US$196,586,226)
21,821,458
37,081,979
23,075,350
36,973,747
25,421,681
42,371,236
Deferred exploration and
development expenditures,
net of accumulated amortisation
of US$14,963,311
(31 December 2011 :
US$13,130,336 and
1 January 2011 :
US$9,795,102)
and impairment of
US$3,549,381
(31 December 2011
and 1 January 2011 :
US$3,549,381)
Deferred tax assets, net
273,430,375
172,035,003
116,085,241
1,287,205
466,679,732
313,543
1,224,099
468,670,690
393,888
2,761,663
1,868,601
Deferred stripping costs, net
Deferred mobilisation costs, net
of current portion
Mining properties
Other non-current assets
JUMLAH ASET TIDAK LANCAR
1,369,625,567
1,183,543,057
598,793,286
TOTAL NON-CURRENT ASSETS
JUMLAH ASET
1,784,972,022
1,592,055,145
933,359,409
TOTAL ASSETS
304,738,065
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
LIABILITAS JANGKA PENDEK
Hutang usaha
- pihak ketiga
- pihak berelasi
Hutang pajak
Beban masih harus dibayar
Pinjaman jangka panjang yang
akan jatuh tempo dalam
satu tahun
- pihak ketiga
Pinjaman jangka pendek
- pihak ketiga
Sewa pembiayaan
Liabilitas derivatif yang akan jatuh
tempo dalam satu tahun
Uang muka dari pelanggan
- pihak ketiga
Hutang lain-lain
- pihak ketiga
17
17,30
10b
18
JUMLAH LIABILITAS JANGKA
PANJANG
JUMLAH LIABILITAS
30 September/
September
2012
179,829,444
12,996,722
20,881,720
123,617,834
31 Desember/
December
2011*
140,181,479
7,691,453
36,962,547
106,240,357
1 Januari/
January
2011*
121,228,952
10,826,239
25,387,375
69,594,585
CURRENT LIABILITIES
Trade payables
third parties related parties Taxes payable
Accrued expenses
19b
-
131,771,110
57,916,938
19a
-
183,419,792
6,590
44,733
20
-
7,176,945
41,225,114
577,465
282,713
-
4,664,175
4,904,817
1,335,076
Current maturities of
long-term loans
third parties Short-term loans
third parties Finance leases
Current maturities of
derivative liabilities
Advance from customer
third parties Other payables
third parties -
342,567,360
618,637,803
327,559,012
TOTAL CURRENT LIABILITIES
JUMLAH LIABILITAS JANGKA
PENDEK
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang, setelah
dikurangi bagian yang akan
jatuh tempo dalam satu tahun
- pihak ketiga
Investasi pada perusahaan
asosiasi
Penyisihan imbalan kerja karyawan
Liabilitas derivatif, setelah dikurangi
bagian yang akan jatuh tempo
dalam satu tahun
Liabilitas pajak tangguhan, bersih
Penyisihan untuk pembongkaran,
pemindahan, reklamasi dan
restorasi
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
NON-CURRENT LIABILITIES
19b
554,684,072
80,785,474
212,696,299
Long-term loans, net of current
maturities
third parties -
11
4,046,817
3,224,489
12,660,046
2,251,003
Investment in associate
Provision for employee benefits
20
10e
169,543,529
163,379,146
17,194,083
16,906,796
5,449,120
5,644,214
3,474,424
Derivative liabilities, net of current
maturities
Deferred tax liabilities, net
Provision for decommissioning,
demobilisation, reclamation
and restoration
733,723,538
253,033,323
265,182,651
TOTAL NON-CURRENT
LIABILITIES
1,076,290,898
871,671,126
592,741,663
TOTAL LIABILITIES
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/4 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012, 31 DESEMBER 2011
DAN 1 JANUARI 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2012, 31 DECEMBER 2011
AND 1 JANUARY 2011
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2012
31 Desember/
December
2011*
1 Januari/
January
2011*
EKUITAS YANG DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS
INDUK
EQUITY ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT
Modal saham:
Modal dasar - 12.000.000.000 lembar
saham ditempatkan dan disetor
penuh - 3.333.333.500 lembar
saham dengan nilai nominal
Rp 100 per lembar saham
21a
Tambahan modal disetor
21b
Modal donasi
Selisih nilai transaksi restrukturisasi
entitas sepengendali
Selisih nilai transaksi atas
penambahan modal anak
perusahaan
Laba ditahan:
- Dicadangkan
- Tidak dicadangkan
Komponen ekuitas lainnya:
- Cadangan lindung nilai arus kas
Kepentingan nonpengendali
JUMLAH EKUITAS
JUMLAH LIABILITAS DAN
EKUITAS
35,685,809
195,880,073
48,466
35,685,809
195,880,073
48,466
24a
4,322,116
4,322,116
24b
1,886,148
1,886,148
22a
8,176,536
274,517,050
8,176,536
285,471,662
20
3,102,929
37
(1,791,416)
Share capital:
Authorised - 12,000,000,000 shares
issued and fully paid 3,333,333,500 shares
at par value of Rp 100
35,685,809
per share
195,880,073
Additional paid in capital
48,466
Donated capital
Difference in value from
restructuring transactions of
4,322,116
entities under common control
Difference in value from
transactions for subscription of
1,886,148 additional shares in subsidiaries
Retained earnings:
7,412,202
Appropriated 108,760,077
Unappropriated Other equity components:
(26,599,356)
Cash flow hedging reserve -
523,619,127
529,679,394
327,395,535
185,061,997
190,704,625
13,222,211
Non-controlling interest
708,681,124
720,384,019
340,617,746
TOTAL EQUITY
1,784,972,022
1,592,055,145
933,359,409
TOTAL LIABILITIES AND
EQUITY
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2 Schedule
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM UNTUK PERIODE
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali laba bersih per saham)
Catatan/
Notes
Pendapatan
25
Biaya sehubungan dengan
pendapatan
26
Laba kotor
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE NINE MONTH PERIOD ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
except earnings per share)
30 September/ 30 September/
September
September
2012
2011*
1,083,424,285
1,064,175,704
(883,377,551)
(741,664,558)
200,046,734
322,511,146
Beban penjualan
27
(70,518,685)
(56,051,136)
Beban umum dan administrasi
Beban keuangan
Pendapatan bunga
(Beban)/pendapatan lain-lain, bersih
28
19
(25,274,750)
(14,749,599)
947,628
(16,435,847)
(22,279,869)
(9,622,323)
3,525,631
3,146,241
Bagian atas rugi entitas asosiasi
11
Laba sebelum pajak penghasilan
Beban pajak penghasilan, bersih
10c
Laba periode berjalan
Laba komprehensif lain
Cadangan nilai wajar
lindung nilai arus kas
(16,674,210)
Cost of revenue
Gross profit
Selling expenses
General and administration
expenses
Finance costs
Interest income
Other (expenses)/income, net
Share of net loss
of associates
74,015,481
224,555,480
Profit before income tax
(16,394,298)
(57,859,897)
Income tax expense, net
57,621,183
166,695,583
Profit for the period
Other comprehensive income
20
Pendapatan komprehensif lain,
setelah pajak
Laba komprehensif lain
Laba yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan nonpengendali
-
Revenue
29
5,213,784
13,466,085
Cash flow hedging reserve
5,213,784
13,466,085
Other comprehensive income,
net of tax
62,834,967
180,161,668
Other comprehensive income
59,001,495
(1,380,312)
163,408,548
3,287,035
Profit attributable to:
Owners of the parent entity
Non-controlling interests
57,621,183
166,695,583
Jumlah laba komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
63,895,840
(1,060,873)
176,655,534
3,506,134
Total comprehensive income
attributable to:
Owners of the parent entity
Non-controlling interests
Jumlah laba komprehensif
62,834,967
180,161,668
Total comprehensive income
0.02
0.05
Basic earnings per share
(full amount)
Laba bersih per saham dasar
(nilai penuh)
29
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim
consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/1 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars)
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen ekuitas lainnya/
Selisih nilai
Other equity components
Selisih nilai
transaksi atas
Selisih
transaksi
penambahan
kurs dari
restrukturisasi
modal anak
penjabaran
entitas
perusahaan/
laporan
sepengendali/
Difference in
keuangan/
Cadangan
Difference in
value from
Foreign exchange
nilai wajar
value from
transactions
difference
lindung nilai
restructuring
for subscription
from
arus kas/
Laba ditahan/Retained earnings
transactions of
of additional
financial
Cash flow
Tidak
entities under
shares in
statements
hedging
Dicadangkan/
dicadangkan/
common control
subsidiaries
translation
reserve
Appropriated
Unappropriated
Modal
saham/
Share
capital
Agio
saham/
Additional
paid in
capital
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
Laba bersih
periode berjalan*
-
-
-
-
-
-
Saldo laba
Dicadangkan*
-
-
-
-
-
-
Catatan/
Notes
Saldo 1 Januari
2011*
Pendapatan
komprehensif
lainnya:
Cadangan lindung
nilai arus kas*
Transaksi dengan
pemilik:
Dividen yang
dideklarasikan dan
dibayarkan*
-
Modal
donasi/
Donated
capital
-
-
-
-
-
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah/
Total
Jumlah
ekuitas/
Total
equity
7,412,202
108,760,077
327,395,535
13,222,211
340,617,746
Balance at 1 January
2011*
-
-
163,408,548
163,408,548
3,287,035
166,695,583
Net income
for the period*
-
764,334
-
-
-
Appropriation of
retained earnings*
13,466,085
Other comprehensive
income:
Cash flow hedging
reserve*
(26,599,356)
13,246,986
-
(764,334)
-
13,246,986
219,099
Transaction with
owners:
22b
Saldo 30 September
2011*
-
-
-
-
-
-
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
* Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
(13,352,370)
8,176,536
(31,236,578)
(31,236,578)
(6,048,846)
(37,285,424)
240,167,713
472,814,491
10,679,499
483,493,990
Dividend declared
and paid*
Balance at
30 September 2011*
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/2 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat)
Catatan/
Notes
Saldo 1 Januari
2012*
Laba bersih
periode berjalan
Pendapatan
komprehensif
lainnya:
Cadangan lindung
nilai arus kas
Transaksi dengan
pemilik:
Dividen yang
dideklarasikan dan
dibayarkan
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars)
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen ekuitas lainnya/
Selisih nilai
Other equity components
Selisih nilai
transaksi atas
Selisih
transaksi
penambahan
kurs dari
restrukturisasi
modal anak
penjabaran
entitas
perusahaan/
laporan
sepengendali/
Difference in
keuangan/
Cadangan
Difference in
value from
Foreign exchange
nilai wajar
value from
transactions
difference
lindung nilai
restructuring
for subscription
from
arus kas/
Laba ditahan/Retained earnings
transactions of
of additional
financial
Cash flow
Tidak
entities under
shares in
statements
hedging
Dicadangkan/
dicadangkan/
common control
subsidiaries
translation
reserve
Appropriated
Unappropriated
Modal
saham/
Share
capital
Agio
saham/
Additional
paid in
capital
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
-
-
-
-
-
-
-
Modal
donasi/
Donated
capital
-
-
-
-
-
(1,791,416)
-
4,894,345
Jumlah/
Total
8,176,536
285,471,662
529,679,394
-
59,001,495
59,001,495
-
-
4,894,345
Kepentingan
nonpengendali/
Non-controlling
interests
190,704,625
(1,380,312)
319,439
Jumlah
ekuitas/
Total
equity
720,384,019
Balance at 1 January
2012*
57,621,183
Net income
for the period
5,213,784
Other comprehensive
income:
Cash flow hedging
reserve
Transaction with
owners:
22b
Saldo 30 September
2012
-
-
-
-
-
-
-
-
35,685,809
195,880,073
48,466
4,322,116
1,886,148
-
3,102,929
8,176,536
* Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
(69,956,107)
(69,956,107)
274,517,050
523,619,127
(4,581,755)
185,061,997
(74,537,862)
708,681,124
Dividend declared
and paid
Balance at
30 September 2012
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat)
30 September/
September
2012
Arus kas dari aktivitas operasi:
Penerimaan dari pelanggan
Pembayaran kepada direktur dan karyawan
Pembayaran kepada pemasok
1,078,541,795
(44,457,697)
(875,594,530)
INTERIM CONSOLIDATED STATEMENTS OF CASH
FLOWS FOR THE NINE-MONTH PERIOD ENDED
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars)
30 September/
September
2011*
Cash flows from operating activities:
1,049,632,897
Receipts from customers
(36,130,839) Payments to directors and employees
(767,090,801)
Payments to suppliers
Kas dihasilkan dari operasi
158,489,568
Pembayaran beban keuangan
Pembayaran royalti/
iuran eksploitasi
Pembayaran pajak
Penerimaan pengembalian pajak
Penerimaan/(pembayaran)kewajiban
lindung nilai
Pembayaran lain-lain, bersih
(13,780,560)
(9,027,861)
(119,041,353)
(42,446,280)
3,481,272
(111,806,121)
(27,002,790)
-
1,723,279
(26,177,363)
(17,557,908)
(12,945,415)
(37,751,437)
68,071,162
(110,633,044)
(21,127,097)
Arus kas bersih yang (digunakan)/
diperoleh dari aktivitas operasi
Arus kas dari aktivitas investasi:
Perolehan aset tetap
Pembayaran biaya eksplorasi dan
pengembangan yang ditangguhkan
Uang muka akuisisi entitas anak baru
Hasil penjualan aset tetap
Penerimaan pendapatan bunga
Arus kas bersih yang digunakan
untuk aktivitas investasi
Arus kas dari aktivitas pendanaan
Perolehan kas dari pinjaman
Pembayaran kembali atas:
- Pinjaman
- Sewa pembiayaan
Pembayaran atas:
- Dividen pemegang saham
- Dividen kepentingan nonpengendali
Perubahan dalam kas dan setara kas
yang dibatasi penggunaannya
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
246,411,257
Cash generated from operations
Payments of finance costs
Payments of royalty/
exploitation fees
Payments of taxes
Receipts of tax refund
Receipts/(payments)of
hedging obligations
Other payments, net
Net cash (used in)/generated
from operating activities
(173,559,412)
1,044,631
Cash flows from investing activities:
Acquisitions of fixed assets
Payments of deferred exploration and
development expenditures
Advance for acquisition of new
subsidiaries
Proceeds from sale of fixed assets
Receipts of interest income
(109,982,406)
(193,641,878)
Net cash used
1ssein investing activities
569,000,000
185,000,000
(401,666,667)
(6,590)
(38,785,686)
(37,715)
(69,956,107)
(4,581,755)
(31,236,578)
(6,048,846)
(4,087,310)
(628,949)
(579,084)
282,094
947,628
-
Cash flows from financing activities
Proceeds from borrowings
Repayment of:
Borrowings Finance leases Payment of:
Shareholders dividend Non-controlling interests dividend Change in restricted cash and
cash equivalent
Net cash generated from
financing activities
88,701,571
108,262,226
Penurunan bersih kas dan setara kas
(59,032,272)
(17,308,490)
Net decrease in
cash and cash equivalents
Kas dan setara kas awal peride
158,487,332
160,681,172
Cash and cash equivalents at
the beginning of the period
99,455,060
143,372,682
Cash and cash equivalents at
the end of the period
Kas dan setara kas akhir periode
*Diukur kembali (lihat Catatan 3)
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
* As remeasured (refer to Note 3)
The accompanying notes form an integral part of these
interim consolidated financial statements
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM
1.
GENERAL
PT Bayan Resources Tbk. (“Perusahaan”) didirikan
pada tanggal 7 Oktober 2004, berdasarkan Akta
Notaris No. 12 tanggal 7 Oktober 2004 yang dibuat di
hadapan Yani Indrawaty Wibawa, S.H., 1sset1es di
Jakarta. Akta Notaris tersebut telah mendapat
pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Keputusan
No. C-30690 HT.01.01.TH.2004 tanggal 21 Desember
2004.
PT Bayan Resources Tbk. (the “Company”) was
established on 7 October 2004 based on Notarial
Deed No. 12 dated 7 October 2004 of Yani Indrawaty
Wibawa, S.H., notary in Jakarta. The Notarial Deed
has been approved by the Minister of Law and Human
Rights of the Republic of Indonesia by virtue of
Decree No. C-30690 HT.01.01.TH.2004 dated 21
December 2004.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan. Perubahan terakhir
berdasarkan Akta Notaris No. 131 tanggal 28 Mei
2012 yang dibuat dihadapan Mala Mukti, S.H., notaris
di Jakarta, yang pada pokoknya berisi mengenai
perubahan susunan Dewan Komisaris dan Direksi
Perusahaan.
The Company’s Articles of Association has been
amended several times. The latest amendment was
based on Notarial Deed No. 131 dated 28 May 2012
of Mala Mukti, S.H., notary in Jakarta, mainly
regarding the changes to the composition of the
Company’s Boards of Commissioners and Directors.
Akta Notaris tersebut telah diberitahukan kepada
Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dengan diterbitkannya Surat Penerimaan
Pemberitahuan Data Perseroan No. AHU-AH.01.1027910 tanggal 30 Juli 2012.
The Notarial Deed has been notified to the Minister of
Law and Human Rights of the Republic of Indonesia
as evidenced by Notification and Acceptance Letter
No. AHU-AH.01.10-27910 dated 30 July 2012.
Pada tanggal 12 Agustus 2008, Perusahaan
melakukan Penawaran Umum Perdana (“IPO”)
sebanyak 833.333.500 saham. Penawaran saham
kepada masyarakat tersebut dicatat di Bursa Efek
Indonesia pada tanggal 12 Agustus 2008.
On 12 August 2008, the Company conducted an Initial
Public Offering (“IPO”) of 833,333,500 shares. The
shares offered to the public in the IPO were listed on
the Indonesia Stock Exchange on 12 August 2008.
Aktivitas utama Perusahaan adalah perdagangan dan
jasa.
The principal activity of the Company is trading and
services.
Kantor pusat Perusahaan berlokasi di Gedung Graha
Irama, lantai 12, Jalan H.R. Rasuna Said, Blok X-1
Kav. 1 – 2, Jakarta Selatan. Lihat Catatan 38m untuk
peristiwa setelah periode pelaporan.
The Company’s head office is located at Graha Irama
th
Building, 12 floor, Jalan H.R. Rasuna Said, Block X-1
Kav.1 – 2, South Jakarta. Refer to Note 38m, for
events after the reporting period.
Perusahaan memiliki 501 karyawan pada tanggal
30 September 2012 (31 Desember 2011: 480).
The Company has 501 employees as
30 September 2012 (31 December 2011: 480).
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 30 September 2012 adalah sebagai
berikut:
The Company’s Boards of Commissioners and
Directors as at 30 September 2012 were as follows:
Komisaris Utama
Komisaris
:
:
Komisaris Independen
:
Direktur Utama
Direktur
:
:
Direktur tidak terafiliasi
:
Low Tuck Kwong
Michael Sumarijanto
Carlos Eizaguirre Alvear
Rozik B. Soetjipto
Djanadi Bimo Prakoso
Chin Wai Fong
Lim Chai Hock
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Seungbum Kim
Hermanto Suparman
R. Soedjoko Tirtosoekotjo
at
:
:
President Commissioner
Commissioners
:
Independent Commissioners
:
:
President Director
Directors
:
Non-affiliated Director
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 31 Desember 2011 adalah sebagai
berikut:
Komisaris Utama
Komisaris
:
:
Komisaris Independen
:
Direktur Utama
Direktur
:
:
Direktur tidak terafiliasi
:
:
:
The Company’s Boards of Commissioners and
Directors as at 31 December 2011 were as follows:
Low Tuck Kwong
Michael Sumarijanto
Carlos Eizaguirre Alvear
Rozik B. Soetjipto
Djanadi Bimo Prakoso
Chin Wai Fong
Lim Chai Hock
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Kim Young Saeng
R. Soedjoko Tirtosoekotjo
Susunan Komite Audit Perusahaan selama periode
dan pada tanggal 30 September 2012 adalah sebagai
berikut:
Ketua
Anggota
GENERAL (continued)
:
:
President Commissioner
Commissioners
:
Independent Commissioners
:
:
President Director
Directors
:
Non-affiliated Director
The composition of the Company’s Audit Committee
during the period and as at 30 September 2012 was
as follows:
Rozik B. Soetjipto
H. Abdurrohman
Puspa Dewi*
:
:
Chairman
Members
*Ditunjuk pada tanngal 1 Juli 2012 dan mengundurkan diri pada
tanggal 24 September 2012.
*Appointed
on
1
24 September 2012.
Lihat Catatan 38b untuk peristiwa setelah periode
pelaporan.
Refer to Note 38b for events after the reporting period.
Susunan Komite Audit Perusahaan pada tanggal
31 Desember 2011 adalah sebagai berikut:
The composition of the Company’s Audit Committee
as at 31 December 2011 was as follows:
Ketua
Anggota
:
:
Rozik B. Soetjipto
Achmad Ma’mur
Umar Juoro
July
2012
and
:
:
resigned
on
Chairman
Members
The Company has either direct or indirect ownership
in the following subsidiaries:
Jumlah asset
Anak
Aktivitas bisnis/
sebelum eliminasi/
perusahaan/
Lokasi/
Business
Persentase kepemilikan/
Total assets
Location
activities
Percentage of ownership
before elimination
Subsidiaries
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2011
2012
2011
2012
Kepemilikan langsung/Direct ownership
Perusahaan mempunyai kepemilikan langsung atau
tidak langsung di entitas anak sebagai berikut:
PT Dermaga
Jakarta
Perkasapratama
(“DPP”)
Jasa bongkar
muat batubara/
Coal handling
services
87.40
87.40
60,970,421
69,004,659
PT Indonesia
Pratama (“IP”)
Perdagangan,
jasa kontraktor
pertambangan/
Trading, mining
contractor
services
100
100
52,158,500
42,988,788
Jakarta
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah asset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2012
2011
2012
2011
Kepemilikan langsung/Direct ownership (lanjutan/continued)
PT Perkasa
Inakakerta
(“PIK”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
99,089,069
117,040,381
PT Wahana
Jakarta
Baratama
Mining (“WBM”)
Pertambangan
batubara/
Coal mining
100
100
376,060,075
341,249,135
PT Bayan Energy Jakarta
(“BE”)
Pertambangan,
pengangkutan
dan konstruksi/
Mining,
transportation
and construction
99.99
99.99
65,238,067
64,950,481
PT Firman Ketaun Jakarta
Perkasa (“FKP”)
Pertambangan
batubara/
Coal mining
100
100
121,789,319
71,403,945
PT Teguh
Sinarabadi
(“TSA”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
63,223,025
98,742,906
PT Metalindo
Prosestama
(“MP”)
Jakarta
Investasi pada
entitas anak/
Investment in
subsidiary
95.2
95.2
201,183,815
184,839,108
PT Fajar Sakti
Prima (“FSP”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
31,748,818
17,536,931
PT Bara Tabang
(“BT”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
1,824,777
1,875,398
PT Brian Anjat
Kalimantan Pertambangan
Sentosa (“BAS”) Timur/East batubara/
Kalimantan Coal mining
100
100
666,575
624,201
PT Muji Lines
(“ML”)
100
100
107,658,569
92,101,476
56.05
56.05
431,934,600
419,036,481
Jakarta
Kangaroo
Australia
Resources
Limited (“KRL”)
Perkapalan/
Shipping
Investasi pada
entitas anak/
Investment in
subsidiary
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah asset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2011
2012
2011
2012
Kepemilikan tidak langsung melalui MP/Indirect ownership through MP
PT Gunungbayan Jakarta
Pratamacoal
(“GBP”)
Pertambangan
batubara/
Coal mining
92.7
92.7
200,738,655
183,944,090
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL
Kangaroo
Resources
Pte Ltd
(Singapore)
(“KR SING”)
Singapura/ Investasi pada
Singapore entitas anak/
Investment in
subsidiary
56.05
56.05
-
-
Kangaroo
Minerals
Pty Ltd
(Australia)
(“KM AUS”)
Australia
Investasi pada
entitas anak/
Investment in
subsidiary
56.05
56.05
5,235
25,371
SGQ Singapore
Investment
Company
Pte Ltd
(“SGQS”)
Singapura/ Investasi pada
Singapore entitas anak/
Investment in
subsidiary
56.05
56.05
16,077,996
16,000,459
PT Sumber Aset Jakarta
Utama (“SAU”)
Jasa kontraktor
pertambangan,
pembangunan,
pengangkutan,
dan perdagangan/
Mining contractor
service, construction,
transportation and
trading
56.04
56.04
12,396,687
12,369,554
PT Dermaga
Energi
(“DE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
856,944
709,117
PT Tanur Jaya
(“TJ”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
840,251
716,631
PT Silau
Jakarta
Kencana (“SK”)
Pertambangan
batubara/
Coal mining
55.49
55.49
597,308
639,588
PT Orkida
Makmur (“OM”)
Pertambangan
batubara/
Coal mining
55.49
55.49
591,290
614,769
Jakarta
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah asset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2012
2011
2012
2011
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL (lanjutan/continued)
PT Sumber Api
(“SA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
593,495
622,959
PT Tiwa Abadi
(“TA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
595,211
614,428
SGQ Batubara
(A)Pte Ltd
(“SGQB”)
Singapura/ Investasi pada
Singapore entitas anak/
Investment in
subsidiary
56.05
56.05
490,991
490,991
PT Karsa Optima Jakarta
Jaya (“KOJ”)
Investasi pada
entitas anak/
Investment in
subsidiary
56.05
56.05
18,992,426
6,126,880
PT Multi
Mamahak
Batubara
(“MMB”)
Jakarta
Jasa kontraktor
pertambangan/
Mining contractor
services
56.05
56.05
-
-
PT Mahakam
Energi Lestari
(“MEL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
-
-
PT Mahakam
Bara Energi
(“MBE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
-
-
PT Mamahak
Coal Mining
(“MCM”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
18,616,921
6,090,537
PT Bara Karsa
Lestari (“BKL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
24,379
-
Dalam laporan keuangan konsolidasian interim ini,
Perusahaan dan entitas anaknya secara bersamasama disebut sebagai “Grup”.
In these interim consolidated financial statements, the
Company and its subsidiaries are collectively referred
to as the “Group”.
Pada
tanggal
30
September
2012,
Grup
memperhitungkan pengalihan PT Tiwa Abadi, yang
dibeli dari PT Ilthabi Bara Utama (“IBU”), ke KRL telah
selesai. Lihat Catatan 23 untuk status hukum pada
tanggal 30 September 2012.
As at 30 September 2012 the Group has accounted
for the subsequent transfer of PT Tiwa Abadi,
purchased from PT Ilthabi Bara Utama (“IBU”), to KRL
as being completed. Please refer to Note 23 for the
legal status as at 30 September 2012.
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Kegiatan pertambangan atau eksplorasi BAS, BT,
FSP, TA, DE, SK, SA, TJ, OM, MCM, MBE, MEL, dan
BKL pada awalnya diatur dalam Kuasa Pertambangan
(“KP”) yang dikeluarkan oleh Kabupaten Kutai
Kartanegara. Pada tanggal laporan keuangan ini,
BAS, BT, FSP, TA, DE, SK, SA, TJ, OM, MCM, MBE,
MEL, dan BKL telah mendapatkan
Izin Usaha
Pertambangan (“IUP”) sebagaimana diatur dalam
peraturan
pelaksanaan
Undang-Undang
Pertambangan No. 4/2009 mengenai Pertambangan
Mineral dan Batubara (lihat Catatan 31s). Kegiatan
pertambangan atau eksplorasi PIK, WBM, FKP, GBP,
dan TSA diatur dalam Perjanjian Kerjasama
Pengusahaan Pertambangan Batubara (“PKP2B”)
dengan Pemerintah Republik Indonesia.
Mining or exploration activities of BAS, BT, FSP, TA,
DE, SK, SA, TJ, OM, MCM, MBE, MEL, and BKL
commenced under Mining Rights issued by the
Regency of Kutai Kartanegara. As the date of these
financial statements, BAS, BT, FSP, TA, DE, SK, SA,
TJ, OM, MCM, MBE, MEL, and BKL have received
the Mining Business Licences (“IUP”) as required by
the implementing regulations for Mining Law No.
4/2009 on Mineral and Coal Mining (refer to Note
31s). Mining or exploration activities of PIK, WBM,
FKP, GBP and TSA are governed by Coal Contracts
of Work (“CCoW”) with the Government of the
Republic of Indonesia.
Pada tanggal 14 Desember 2011, Perusahaan
mengakuisisi 56,05% saham KRL. KRL adalah
perusahaan publik yang terdaftar di Australia Stock
Exchange. Perusahaan ini didirikan dan berdomisili di
Australia (lihat Catatan 23).
On 14 December 2011, the Company acquired
56.05% of the share capital of KRL. KRL is a publicly
listed company on the Australian Stock Exchange. It is
incorporated and domiciled in Australia (refer to
Note 23).
Perpajakan PKP2B generasi ketiga
Taxation for third generation CCoWs
Dalam hal pemenuhan kewajiban pajak-pajak dan
kewajiban keuangan lainnya, entitas anak pemegang
PKP2B generasi ketiga mengikuti ketentuan
sebagaimana diatur dalam PKP2B terkait dan uang
muka pajak yang bersangkutan dapat dipulihkan
sepenuhnya.
In forms of fulfillment of the taxes payable and other
financial liabilities, the subsidiaries holding the third
generation CCoW comply with regulations which are
governed by the related CCoW and associated
prepaid taxes are fully recoverable.
Area eksplorasi dan eksploitasi/pengembangan
Exploration and exploitation/development areas
Grup
memiliki
area
eksplorasi
eksploitasi/pengembangan sebagai berikut:
The Group has the following areas currently in
exploration and exploitation/development:
dan
Area eksplorasi (tidak diaudit)
Exploration areas (unaudited)
Nama
pemilik
izin lokasi/
Concession
owner
Tanggal
perolehan
izin eksplorasi/
Date of exploration
permit
PIK
4 April/April 2006
Tanggal
berakhir
izin/
Expiry date of permit
2 Januari/January
2011**
KW.KTN 2009 1649 ER
KW.KTN 2009 002 ER
KW.KTN 2009 008 ER
BAS
TA
DE
1 Desember/
December 2009
15 Mei/May 2009
15 Mei/May 2009
1 Desember/December
2011**
15 Mei/May 2012 **
15 Mei/May 2012 **
KW.KTN 2009 005 ER
KW.KTN 2009 004 ER
KW.KTN 2009 003 ER
KW.KTN 2009 007 ER
SK
SA
TJ
OM
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
20 Agustus/August
2009
6 Oktober/October
2009
12 November/
November 2009
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
19 Agustus/ August
2011**
6 Oktober/October
2015
12 November/
November 2015
Nama lokasi/
Location name
KW.05PB0065
64.07.03.08
BKL
64.07.03.17
MBE
64.07.03.16
MEL
Persentase
kepemilikan
konsesi/
Percentage of
ownership
of concession
Jumlah biaya eksplorasi dan
pengembangan tangguhan bersih
pada tanggal 30 September
2012/Total net deferred
exploration and development
expenditures as at 30 September
2012
100%
951,152
100%
100%
100%
571,550
47,170
141,143
47,452
100%
100%
100%
100%
23,545
151,640
12,016
100%
-
100%
-
100%
-
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
1. UMUM (lanjutan)
●
1.
Area eksploitasi/pengembangan (tidak diaudit)
Nama
lokasi/
Location
name
Blok-II/Block-II
Blok-I/Block-I
Blok
Sepaso/Block
Sepaso
Blok
Satui/Block
Satui
KW KTN
2005018
KW KTN
2004046
KW.03PB
0059
KW.03PB
0058
KW.051PB010
8
KW.KTN 2009
002 ER
KW.KTN 2009
008 ER
KW.KTN 2009
005 ER
KW.KTN 2009
004 ER
KW.KTN 2009
003 ER
KW.KTN 2009
007 ER
SW dan/and E
Blok/Block
GBP
Tanggal
perolehan
izin eksploitasi
atau
pengembangan/
Date of
exploitation or
development
permit
2 Agustus/
August 1999
28 Agustus/
August 2007
PIK1)
13 Agustus/
August 2007
WBM1)
26 Oktober/
October 2007
FSP2)
21 Juli/July 2005
BT2)
7 April/April 2008
29 April/April
2008
29 April/April
2008
Nama
pemilik
izin lokasi/
Concession
owner
GBP1)
1)
TSA
1)
FKP
1)
FKP1)
TA
3)
DE3)
SK3)
3)
SA
TJ
3)
OM
3)
MCM
1)
27 Oktober/
October 2010
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
7 April/ April
2010
Tanggal
berakhir
izin/
Expiry
date of
permit
11 Juli/July
2029
11 Juli/July
2029
29 Maret/
March
2037
25 Oktober/
October 2037
21 Juli/July
2025
7 April/
April 2028
23 April/
April 2038
23 April/
April 2038
26 Oktober/
October
2011**
15 Mei/
May 2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
7 April/April
2022
GENERAL (continued)
Exploitation/development areas (unaudited)
Sisa cadangan
per tanggal 30
September
2012 (dalam
jutaan metrik
ton)/
Remaining
reserves as at
30 September
2012 (in
million metric
tonnes)
Persentase
Kepemilikan
konsesi/
Percentage
of
ownership
of
concession
Jumlah
cadangan
(dalam
jutaan
metrik ton)/
Total
reserves (in
million
metric
tonnes)
100%
31.2
2.7
7.6
23.6
100%
4.9
0.2
0.7
4.2
100%
28.2
2.0
6.9
21.3
100%
60.3
3.0
8.6
51.7
333
1.5
4.1
328.9
34.6
2.7
6.1
28.5
Jumlah produksi (dalam
jutaan metrik ton)/
Total production (in
million metric tonnes)
Periode
Akumulasi
berjalan
jumlah
2012/
produksi/
Current
Cumulative
period of
total
2012
production
100%
100%
100%
100%
100%
100%
-
-
-
-
100%
46
-
-
46
100%
1
-
-
1
100%
31
-
-
31
100%
109
-
-
109
100%
-
-
-
-
100%
1.7
0.2
0.2
1.5
1)
Sisa cadangan per tanggal 30 September 2012 adalah
berdasarkan hasil penelitian oleh Perusahaan, setelah
dikurangi jumlah produksi sejak tanggal survei.
1)
The remaining reserves as at 30 September 2012 are
based on the survey performed by the Company, after
being reduced by the production since the survey dates.
2)
Sisa cadangan terbukti dan terduga per tanggal
30 September 2012 adalah berdasarkan hasil penelitian
oleh Minarco Mineconsult, konsultan independen, pada
tanggal 30 Juni 2010.
2)
The remaining proven and probable reserves as at
30 September 2012 are based on the survey performed by
Minarco Mineconsult, an independent consultant, dated
30 June 2010.
3)
Mengingat kondisi pasar batubara yang saat ini sedang
melemah, Grup secara internal telah melakukan
optimalisasi
kembali
cadangan
batubara
untuk
mengidentifikasi pit baru, dengan rasio pengupasan tanah
umur tambang yang lebih rendah, dalam upaya
menurunkan biaya. Hal ini mengakibatkan terjadinya
penurunan cadangan batubara untuk beberapa area. Sisa
cadangan terbukti dan terduga per tanggal 30 September
2012 adalah berdasarkan hasil penelitian oleh Minarco
Mineconsult, konsultan independen, pada tanggal
31 Desember 2010. Hasil penelitian tersebut dinilai lebih
mencerminkan kondisi pasar saat ini, dibandingkan dengan
hasil penelitian Minarco Mineconsult pada tanggal 31 Maret
2011.
3)
In light of the current temporary weakness in the coal
market, the Group has internally re-optimized its coal
deposits to identify new pit shells, with a lower life of mine
stripping ratio, in order to reduce costs. This has resulted in
lower reserves for certain deposits. The remaining proven
and probable reserves as at 30 September 2012 are based
on the survey performed by Minarco Mineconsult, an
independent consultant, dated 31 December 2010. Such
report is considered to be a better reflection of the current
market condition, compared to the 31 March 2011 report
issued by Minarco Mineconsult.
**
Grup sedang dalam proses memperoleh perpanjangan izin.
**
The Group is in the process of obtaining an extension to
these permits.
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan keuangan konsolidasian interim Grup telah
disusun dan diselesaikan oleh Dewan Direksi dan
diotorisasi
untuk
diterbitkan
pada
tanggal
28 November 2012.
The Group’s interim consolidated financial statements
were prepared and finalised by the Board of Directors
and were authorised for issuance on 28 November
2012.
Berikut ini adalah kebijakan akuntansi penting yang
diterapkan dalam penyusunan laporan keuangan
konsolidasian interim Grup, yang sesuai dengan
Standar Akuntansi Keuangan di Indonesia. Laporan
keuangan konsolidasian interim ini juga disusun
berdasarkan peraturan yang ditetapkan oleh Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(“BAPEPAM & LK”) No. VIII.G.7 mengenai Pedoman
Penyajian Laporan Keuangan dan Surat Edaran
BAPEPAM & LK No. SE-02/BL/2008 tanggal 31
Januari 2008 mengenai Pedoman Penyajian dan
Pengungkapan Laporan Keuangan Emiten atau
Perusahaan Publik Industri Pertambangan Umum dan
Keputusan No. KEP-554/BL/2010 tentang perubahan
atas Peraturan No. VIII.G.7. Kebijakan ini telah
diaplikasikan secara konsisten terhadap semua
periode yang disajikan, kecuali dinyatakan lain.
Presented below are the significant accounting
policies adopted in preparing the interim consolidated
financial statements of the Group, which are in
conformity with Indonesian Financial Accounting
Standards. The consolidated financial statements are
also prepared in conformity with the regulation of the
Capital Markets and Financial Institutions Supervisory
Board (“BAPEPAM & LK”) No. VIII.G.7 for Guidance
on the Presentation of Financial Statements and the
Circular Letter of BAPEPAM & LK No. SE-02/BL/2008
dated 31 January 2008 for Guidance on the
Preparation and Disclosure of Financial Statements of
Public Company Issuers in the General Mining
Industry and Decree No. KEP-554/BL/2010 regarding
amendment to Regulation No. VIII.G.7. These policies
have been consistently applied to all the periods
presented, unless otherwise stated.
a.
a.
Dasar
penyusunan
konsolidasian interim
laporan
keuangan
Basis of preparation of the
consolidated financial statements
interim
Laporan keuangan konsolidasian interim disusun
berdasarkan konsep harga perolehan, yang
dimodifikasi oleh aset dan liabilitas keuangan
(termasuk instrumen derivatif) diukur pada nilai
wajar melalui laporan laba rugi, serta
menggunakan dasar akrual kecuali untuk laporan
arus kas konsolidasian interim.
The interim consolidated financial statements
have been prepared under the historical cost
convention, as modified by financial assets and
financial
liabilities
(including
derivative
instruments) at fair value through profit or loss,
and using accrual basis except for the interim
consolidated statements of cash flows.
Laporan arus kas konsolidasian interim disusun
menggunakan
metode
langsung
dengan
mengklasifikasikan arus kas berdasarkan aktivitas
operasi, investasi, dan pendanaan. Untuk tujuan
penyusunan laporan arus kas konsolidasian
interim, kas dan setara kas mencakup kas, kas di
bank, dan setara kas dengan jangka waktu tiga
bulan atau kurang, setelah dikurangi cerukan.
The interim consolidated statements of cash
flows have been prepared based on the direct
method by classifying cash flows on the basis of
operating, investing and financing activities. For
the purpose of the interim consolidated
statements of cash flows, cash and cash
equivalents include cash on hand, cash in banks
and cash equivalents with a maturity of three
months or less, net of overdrafts.
Kas merupakan alat pembayaran yang siap dan
bebas dipergunakan untuk membiayai kegiatan
umum Grup.
Cash represents available and eligible payment
instrument to finance the Group's business.
Setara kas adalah investasi yang sifatnya sangat
likuid, berjangka pendek, dan dengan cepat
dapat dijadikan kas dalam jumlah yang telah
diketahui tanpa menghadapi risiko perubahan
nilai yang signifikan. Instrumen yang dapat
diklasifikasikan sebagai setara kas antara lain
adalah:
Cash
equivalents
represent
very
liquid
investments which are short term and quickly
convertible to cash at a predetermined amount
without any risk of significant value change.
Instruments which can be classified as cash
equivalents are as follows:
PT BAYAN RESOURCES TBK. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2012 DAN 2011
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
IKHTISAR
(lanjutan)
a.
KEBIJAKAN
AKUNTANSI
Dasar
penyusunan
laporan
konsolidasian interim (lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2012 AND 2011
(Expressed in United States Dollars,
unless otherwise stated)
PENTING
keuangan
(i)
Deposito berjangka yang akan jatuh tempo
dalam waktu 3 (tiga) bulan atau kurang dari
tanggal
penempatannya
serta
tidak
dijaminkan; dan
(ii) Instrumen pasar uang yang diperoleh da