Laporan Keuangan Audit CITA 2011
PT CITA MINERAL INVESTINDO Tbk.
DAN ENTITAS ANAK
PT CITA MINERAL INVESTINDO Tbk.
AND SUBSIDIARIES
Laporan Keuangan Konsolidasian
Dan Laporan Auditor Independen
31 Desember 2011
Dengan Angka Perbandingan
Tanggal 31 Desember 2010 dan
1 Januari 2010/31 Desember 2009
(Mata Uang Rupiah Indonesia)
Consolidated Financial Statements
and Independent Auditors’ Report
December 31, 2011
With Comparative Figures
For December 31, 2010 and
January 1, 2010/December 31, 2009
(Indonesian Rupiah Currency)
The original report included herein is in the Indonesian Language.
PT CITA MINERAL INVESTINDO TBK DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
DAN LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 DAN JANUARY 1, 2010/DECEMBER 31, 2009
DAFTAR ISI
TABLE OF CONTENTS
Halaman/Page
Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian
Independent Auditors’ Report
1-3
Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian
4
Consolidated Statements of Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
5
Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian
6-7
Catatan Atas Laporan Keuangan Konsolidasian
8 - 94
***************************
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements
The Originally Report included herein is in the Indonesian Language.
LAPORAN AUDITOR INDEPENDEN
INDEPENDENT AUDITORS’ REPORT
Laporan No. 0025/TPC-GA/FID/12
Report No. 0025/TPC-GA/FID/12
Pemegang Saham, Dewan Komisaris dan Direksi
PT Cita Mineral Investindo Tbk.
The Shareholders, the Boards of Commissioners and
Directors
PT Cita Mineral Investindo Tbk.
Kami telah mengaudit laporan posisi keuangan
konsolidasian PT Cita Mineral Investindo Tbk.
(“Perusahaan”) dan Entitas Anak tanggal 31 Desember
2011, serta laporan laba rugi komprehensif konsolidasian,
laporan perubahan ekuitas konsolidasian dan laporan arus
kas konsolidasian untuk tahun yang berakhir pada tanggal
tersebut. Laporan keuangan adalah tanggung jawab
manajemen Perusahaan. Tanggung jawab kami terletak
pada pernyataan pendapat atas laporan keuangan
berdasarkan audit kami. Laporan keuangan konsolidasian
PT Cita Mineral Investindo Tbk dan Entitas Anak untuk
tahun yang berakhir pada tanggal 31 Desember 2010 dan
laporan posisi keuangan konsolidasian PT Cita Mineral
Investindo Tbk dan Entitas Anak pada tanggal
1 Januari 2010/31 Desember 2009 masing-masing diaudit
oleh Kantor Akuntan Publik Tjahjadi, Pradhono &
Teramihardja dan Doli, Bambang, Sudarmadji & Dadang
yang laporannya masing-masing tertanggal 16 Maret 2011
dan 29 Maret 2010
berisi pendapat wajar tanpa
pengecualian atas laporan keuangan konsolidasian tersebut.
We have audited the consolidated statements of financial
position of PT Cita Mineral Investindo Tbk. (the
“Company”) and Subsidiaries as of December 31, 2011,
and the related consolidated statements of comprehensive
income, changes in equity and cash flows for the year
then ended. These financial statements are the
responsibility of the Company’s management. Our
responsibility is to express an opinion on these financial
statements based on our audit. The consolidated financial
statements of PT Cita Mineral Investindo Tbk and
Subsidiaries for the year ended December 31, 2010 and
the consolidated financial position of PT Cita Mineral
Investindo Tbk and Subsidiaries as of January 1,
2010/December 31, 2009 were audited by Tjahjadi,
Pradhono & Teramihardja and Doli, Bambang,
Sudarmadji & Dadang, Registered Public Accountants,
respectively, whose report dated March 16, 2011 and
March 29, 2010, respectively, expressed an unqualified
opinion on those consolidated financial statements.
Kami melaksanakan audit berdasarkan standar auditing
yang ditetapkan Institut Akuntan Publik Indonesia. Standar
tersebut mengharuskan kami merencanakan dan
melaksanakan audit agar kami memperoleh keyakinan
memadai bahwa laporan keuangan bebas dari salah saji
material. Suatu audit meliputi pemeriksaan, atas dasar
pengujian, bukti-bukti yang mendukung jumlah-jumlah dan
pengungkapan dalam laporan keuangan. Audit juga
meliputi penilaian atas prinsip akuntansi yang digunakan
dan estimasi signifikan yang dibuat oleh manajemen, serta
penilaian terhadap penyajian laporan keuangan secara
keseluruhan. Kami yakin bahwa audit kami memberikan
dasar memadai untuk menyatakan pendapat.
We conducted our audit in accordance with auditing
standards established by the Indonesian Institute of
Certified Public Accountants. Those standards require
that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on
a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also
includes assessing the accounting principles used and
significant estimates made by management, as well as
evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for
our opinion.
The Originally Report included herein is in the Indonesian Language.
Menurut pendapat kami, laporan keuangan konsolidasian
yang kami sebut di atas menyajikan secara wajar, dalam
semua hal yang material, posisi keuangan PT Cita Mineral
Investindo Tbk dan Entitas Anak tanggal 31 Desember
2011, dan hasil usaha serta arus kas untuk tahun yang
berakhir pada tanggal tersebut sesuai dengan Standar
Akuntansi Keuangan di Indonesia.
In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects,
the financial position of PT Cita Mineral Investindo Tbk
and Subsidiaries as of December 31, 2011, and the results
of their operations and their cash flows for the year then
ended in conformity with Indonesian Financial Accounting
Standards.
Seperti yang dijelaskan dalam Catatan 34 atas laporan
keuangan konsolidasian, kinerja usaha dan operasional
Perusahaan dan Entitas Anak yang bergerak di bidang
pertambangan bauksit, antara lain, dapat dipengaruhi oleh
regulasi di bidang pertambangan yang diterbitkan oleh
Pemerintah Republik Indonesia (Regulasi). Catatan 34 atas
laporan keuangan konsolidasian juga menjelaskan risikorisiko yang mungkin dihadapi Perusahaan dan Entitas
Anak sehubungan dengan perubahan Regulasi tersebut.
As disclosed in Note 34 to the consolidated financial
statements, the business and operational performance of
the Company and Subsidiaries which are engaged in
bauxite mining industry might be affected, among others,
by the regulations in mining sectors issued by the
Government of Republic of Indonesia (Regulations).
Note 34 to the consolidated financial statements also
describes the risks that might be faced by the Company and
Subsidiaries in relation to the changes in Regulations.
Seperti yang diungkapkan pada Catatan 2 atas laporan
keuangan konsolidasian, efektif tanggal 1 Januari 2011,
PT Cita Mineral Investindo Tbk dan Entitas Anak telah
menerapkan beberapa revisi Pernyataan Standar Akuntansi
Keuangan Indonesia, baik secara prospektif maupun
retrospektif. Oleh karena itu, laporan posisi keuangan
konsolidasian PT Cita Mineral Investindo Tbk dan Entitas
Anak tanggal
31 Desember dan 1 Januari 2010/
31 Desember 2009 telah disajikan kembali.
As disclosed in Note 2 to the consolidated financial
statements, effective January 1, 2011, PT Cita Mineral
Investindo Tbk and Subsidiaries adopted several revised
Statements of Indonesian Financial Accounting Standards
that were applied either on prospective or retrospective
basis, Accordingly, the consolidated statements of financial
position PT Cita Mineral Investindo Tbk and Subsidiaries
as of December 31 and January 1, 2010/ December 31,
2009 were restated.
Kantor Akuntan Publik/Registered Public Accountants
TERAMIHARDJA, PRADHONO & CHANDRA
Fitradewata Teramihardja, S.E., Ak., CPA
Izin Akuntan Publik/Licence of Public Accountant No. AP .0455
21 Pebruari 2012
February 21, 2012
NOTICE TO READERS
The accompanying consolidated financial statements are not intended to
present the financial position, results of operations and cash flows in
accordance with accounting principles and practices generally accepted in
countries and jurisdictions other than Indonesia. The standards, procedures
and practices applied to audit such consolidated financial statements are
those generally accepted and applied in Indonesia.
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2011/
December 31, 2011
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2010/
December 31, 2010
1 Januari 2010
31 Desember 2009/
January 1, 2010
December 31, 2009
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Persediaan
Biaya dibayar di muka
Uang muka
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties
Other receivables
Third parties
Related party
Inventories
Prepaid expenses
Advance payments
2d,2t,4
209.722.385.751
135.429.971.004
27.884.939.719
2d,2t,4
2d,2e,2t,5
105.894.450.452
87.033.479.738
11.480.756.458
2d,2e,2t,5
2d,6
2d,2f,6,29
2g,7
2h
2d,2f,8,29
15.454.499.974
355.025.000
234.320.146.023
2.475.902.777
22.506.811.135
4.107.134.032
250.000.000
129.782.624.903
1.279.353.302
37.690.860.580
602.089.903
84.037.918.045
623.856.118
24.487.722.779
2d,6
2d,2f,6,29
2g,7
2h
2d,2f,8,29
590.729.221.112
395.573.423.559
149.117.283.022
2o,16
2f,29
12.643.804.734
-
8.807.607.834
-
16.997.652.427
6.843.462.704
2o,16
2f,29
2i,2j,9
2j,2q,19
918.810.531.460
82.447.757.006
765.828.523.992
110.177.468.378
460.987.255.238
-
2i,2j,9
2j,2q,19
2k,10
172.400.007.857
91.926.139.320
62.661.012.089
2k,10
2l,11
2d,2m,12
10.901.331.644
62.722.655.312
5.131.739.062
47.955.578.640
1.076.692.403
47.727.099.699
2l,11
2d,2m,12
Jumlah Aset Tidak Lancar
1.259.926.088.013
1.029.827.057.226
596.293.174.560
Total Non - Current Assets
JUMLAH ASET
1.850.655.309.125
1.425.400.480.785
745.410.457.582
TOTAL ASSETS
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
Piutang pihak berelasi
Aset tetap - setelah
dikurangi akumulasi
penyusutan sebesar
Rp 433.390.125.018
Pada tahun 2011,
Rp 331.934.154.989
pada tahun 2010 dan
dan Rp 188.085.154.694
pada tahun 2009
Goodwill - bersih
Beban eksplorasi
ditangguhkan - setelah
dikurangi akumulasi
amortisasi dan penurunan
nilai sebesar
Rp 87.048.831.326 pada
tahun 2011,
Rp 64.676.570.431 pada
tahun 2010 dan
Rp 44.353.536.558 pada
tahun 2009
Beban pengelolaan dan
reklamasi lingkungan hidup
ditangguhkan - setelah
dikurangi akumulasi
amortisasi sebesar
Rp 28.844.239.148 pada
tahun 2011,
Rp 18.304.134.255 pada
tahun 2010 dan
Rp 14.497.805.323 pada
tahun 2009
Aset lain-lain
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Total Current Assets
NON-CURRENT ASSETS
Deferred tax assets
Due from related parties
Fixed assets - net
accumulated
depreciation of
Rp 433,390,125,018
in 2011,
Rp 331,934,154,989
in 2010 and
Rp 188,085,154,694
in 2009
Goodwill - net
Deferred exploration
expenditures net of accumulated
amortization and decline
in value of
Rp 87,048,831,326
in 2011,
Rp 64,676,570,431
in 2010 and
Rp 44,353,536,558
in 2009
Deferred environmental
and reclamation
expenditures net of accumulated
amortization of
Rp 28,844,239,148
in 2011,
Rp18,304,134,255
in 2010 and
Rp14,497,805,323
in 2009
Other assets
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
1
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2011/
December 31, 2011
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (continued)
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2010/
December 31, 2010
1 Januari 2010
31 Desember 2009/
January 1, 2010
December 31, 2009
Notes
LIABILITIES AND
SHAREHOLDERS’ EQUITY
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Hutang bank jangka pendek
2d,2t,13
Hutang usaha
2d,15
Pihak ketiga
Pihak berelasi
2f,2t,29
Hutang pajak
2o,16
Beban masih harus dibayar
2d,17
Bagian liabilitas jangka panjang
yang akan jatuh tempo
dalam waktu satu tahun
Hutang bank
2d,2t,13
Hutang pembelian aset tetap
2d,2t,14
Sewa pembiayaan
2d,2p,2t,9
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Bagian liabilitas jangka panjangsetelah dikurangi bagian yang
jatuh tempo dalam waktu
satu tahun
Hutang bank
2d,2t,13
Hutang pembelian aset tetap
2d,2t,14
Sewa pembiayaan
2d,2p,2t,9
Hutang pihak berelasi
2d,2f,29
Penyisihan liabilitas
pengelolaan dan
reklamasi lingkungan
hidup
2l,11
Estimasi liabilitas imbalan
kerja karyawan
2n,18
Goodwill negatif - bersih
2q,19
244.836.000.000
295.354.350.000
117.500.000.000
195.895.299.563
64.672.255.825
34.221.706.210
7.662.650.898
202.199.872.169
14.592.935.803
33.032.132.553
5.997.867.258
93.093.127.042
474.999.267
9.719.014.794
9.929.400.734
90.972.524.612
23.542.073.214
307.097.886
25.856.563.836
-
8.904.279.294
-
662.109.608.208
577.033.721.619
239.620.821.131
2f,2t,29
2o,16
2d,17
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Taxes payable
Accrued expenses
2d,2t,13
2d,2t,14
2d,2p,2t,9
Current maturities of
long-term liabilities
Bank loans
Purchases of fixed assets
Financial lease
2d,2t,13
2d,15
Total Current Liabilities
NON-CURRENT LIABILITIES
120.038.271.096
3.846.530.413
526.116.745
-
18.989.093.405
1.381.863.478
13.861.853.650
-
2d,2t,13
2d,2t,14
2d,2p,2t,9
2d,2f,29
Long-term liabilitiesnet of current maturities
Bank loans
Purchases of fixed assets
Financial lease
Due to related party
Provision for
environmental and
reclamation expenditures
Estimated liabilities for
employees’ benefit
Negative goodwill - net
23.148.096.512
14.685.489.745
11.170.011.027
2l,11
20.124.293.243
-
12.639.786.579
-
7.353.208.471
389.206.701
2n,18
2q,19
Jumlah Liabilitas Jangka
Panjang
167.683.308.009
47.696.233.207
32.774.279.849
Total Non - Current
Liabilities
JUMLAH LIABILITAS
829.792.916.217
624.729.954.826
272.395.100.980
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
2
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2011/
December 31, 2011
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (continued)
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2010/
December 31, 2010
1 Januari 2010
31 Desember 2009/
January 1, 2010
December 31, 2009
Notes
EKUITAS
Ekuitas yang dapat
diatribusikan kepada
pemilik Entitas Induk
Modal saham - nilai nominal
Rp 100 per saham
Modal dasar
13.480.000.000 saham
pada tahun 2011, 2010 dan
4.490.000.000 saham
pada tahun 2009
Modal ditempatkan
dan disetor penuh
3.370.734.900 saham
pada tahun 2011, 2010 dan
1.123.578.300 saham
pada tahun 2009
Tambahan modal disetor bersih
Saldo laba
Telah ditentukan
penggunaannya
Belum ditentukan
penggunaannya
EQUITY
Equity Attributable to the
Equity Holders of the
Parent Company
Capital stock - par value
Rp 100 per share
Authorized
13,480,000,000 shares
in 2011, 2010 and
4,490,000,000 shares
in 2009
Issued and fully paid
3,370,734,900 shares
in 2011, 2010 and
1,123,578,300 shares
in 2009
Additional paid-in capital net
Retained earnings
Appropriated for
general reserve
21
337.073.490.000
337.073.490.000
112.357.830.000
21
2r,22
57.681.167
57.681.167
57.681.167
2r,22
23
22.312.261.569
21.312.261.569
-
23
435.060.226.657
276.994.724.934
268.612.563.487
794.503.659.393
635.438.157.670
381.028.074.654
226.358.733.515
165.232.368.289
91.987.281.948
JUMLAH EKUITAS
1.020.862.392.908
800.670.525.959
473.015.356.602
TOTAL EQUITY
JUMLAH LIABILITAS DAN
EKUITAS
1.850.655.309.125
1.425.400.480.785
745.410.457.582
TOTAL LIABILITIES AND
EQUITY
SUB - JUMLAH
KEPENTINGAN NON
PENGENDALI
2b,20
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Unappropriated
SUB - TOTAL
2b,20
NON-CONTROLLING
INTEREST
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
3
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PENJUALAN BERSIH
2s,24
BEBAN POKOK PENJUALAN
2s,25
LABA BRUTO
BEBAN USAHA
Penjualan
Umum dan administrasi
Eksplorasi
2s,26
2s,26
2s,10,26
Jumlah Beban Usaha
LABA USAHA
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
FOR YEAR ENDED
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2011
2010
Notes
2.914.968.357.151
1.806.307.122.666
2s,24
NET SALES
1.664.866.550.500
1.037.519.441.291
2s,25
COST OF GOODS SOLD
1.250.101.806.651
768.787.681.375
(778.576.052.738)
(68.002.914.668)
(18.654.114.933)
(485.323.823.767)
(55.937.324.686)
(15.066.488.040)
(865.233.082.339)
(556.327.636.493)
384.868.724.312
212.460.044.882
GROSS PROFIT
2s,26
2s,26
2s,10,26
Total Operating Expenses
INCOME FROM OPERATIONS
PENGHASILAN (BEBAN)
LAIN-LAIN
Beban keuangan
2s,27
(21.954.827.305)
(18.671.889.008)
2s,27
Selisih kurs-bersih
Pendapatan sewa
Pendapatan bunga
Lain-lain - bersih
2t
2s,29f
2s
28
(1.048.645.020)
3.854.381.342
1.037.268.094
(10.495.970.374)
6.619.980.906
6.003.237.072
867.217.142
4.986.426.189
2t
2s,29f
2s
28
Beban Lain-lain - Bersih
(28.607.793.263)
LABA SEBELUM BEBAN
PAJAK PENGHASILAN
356.260.931.049
OPERATING EXPENSES
Selling
General and administrative
Exploration
(195.027.699)
OTHER INCOME
(EXPENSES)
Financing charges
Foreign exchange
differentials - net
Rental income
Interest income
Miscellaneous - net
Other Expenses - Net
212.265.017.183
INCOME BEFORE
INCOME TAX EXPENSE
(98.405.261.000)
3.836.196.900
(62.422.646.296)
(7.072.725.846)
INCOME TAX BENEFIT
(EXPENSE)
Current tax
Deferred tax
Beban Pajak
Penghasilan - bersih
(94.569.064.100)
(69.495.372.142)
LABA BERSIH
Pendapatan komprehensif lain
261.691.866.949
-
142.769.645.041
-
NET INCOME
Other comprehensive income
JUMLAH PENDAPATAN
KOMPREHENSIF
261.691.866.949
142.769.645.041
TOTAL COMPREHENSIVE
INCOME
Laba bersih yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non pengendali
189.065.501.723
72.626.365.226
99.704.586.889
43.065.058.152
Net income attributable to:
Parent company
Non-controlling interests
Jumlah
261.691.866.949
142.769.645.041
Total
MANFAAT (BEBAN) PAJAK
PENGHASILAN
Pajak kini
Pajak tangguhan
2o,16
2o,16
2o,16
2o,16
Income Tax
Expense - net
Jumlah pendapatan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non pengendali
189.065.501.723
72.626.365.226
99.704.586.889
43.065.058.152
Total comprehensive
income attributable to:
Parent company
Non-controlling interests
Jumlah
261.691.866.949
142.769.645.041
Total
33
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO
EQUITY HOLDERS OF
PARENT COMPANY
LABA BERSIH PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK
ENTITAS INDUK
2w, 30
56
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
2w, 30
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
4
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR YEAR ENDED DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
Ekuitas yang dapat diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to the Equity Holders of the Parent Company
Saldo Laba/
Retained Earnings
Catatan
Saldo 31 Desember 2009
Dividen tunai
23
Telah Ditentukan
Penggunaannya
Untuk Dana
Cadangan Umum/
Appropriated for
General Reserve
Tambahan Modal
Disetor - Bersih/
Additional Paid-in
Capital - Net
Modal Saham/
Capital Stock
Belum Ditentukan
Penggunaannya/
Unappropriated
57.681.167
-
268.612.563.487
381.028.074.654
-
-
-
(70.010.163.873 )
(70.010.163.873)
(21.312.261.569 )
23
-
-
21.312.261.569
Penerbitan saham
21
224.715.660.000
-
-
-
-
Entitas Anak baru
1d
Saldo 31 Desember 2010
-
-
Notes
473.015.356.602
(70.010.163.873 )
Balance as of December 31, 2009
23
Cash dividends
-
-
-
23
General reserve
224.715.660.000
-
224.715.660.000
21
Right issue
99.704.586.889
99.704.586.889
43.065.058.152
142.769.645.041
-
-
-
30.180.028.189
30.180.028.189
21.312.261.569
276.994.724.934
635.438.157.670
165.232.368.289
800.670.525.959
(30.000.000.000)
(11.500.000.000 )
(41.500.000.000 )
57.681.167
20,23
-
-
-
(30.000.000.000 )
23
-
-
1.000.000.000
(1.000.000.000 )
Pendapatan komprehensif
tahun 2011
-
-
-
Saldo 31 Desember 2011
337.073.490.000
57.681.167
22.312.261.569
Dana cadangan umum
Jumlah Ekuitas/
Total Equity
-
337.073.490.000
Dividen tunai
91.987.281.948
112.357.830.000
Dana cadangan umum
Pendapatan komprehensif
tahun 2010
Jumlah/
Total
Kepentingan
Non
Pengendali/
NonControlling
interest
Comprehensive income in 2010
1d
New Subsidiary
Balance as of Desember 31, 2010
20,23
Cash dividends
23
General reserve
-
-
-
189.065.501.723
189.065.501.723
72.626.365.226
261.691.866.949
Comprehensive income in 2011
435.060.226.657
794.503.659.393
226.358.733.515
1.020.862.392.908
Balance as of Desember 31, 2011
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these
consolidated financial statements.
5
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
.
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEAR ENDED
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL 31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
2011
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
dan pihak ketiga
Pembayaran beban usaha
Pembayaran kepada karyawan
2010
(1.666.202.324.708 )
(718.274.597.897 )
(135.917.918.649 )
(903.394.960.965 )
(471.646.596.591 )
(87.234.411.401 )
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Payment to suppliers
and third parties
Payment of operating expenses
Payment to employees
373.561.587.905
(97.215.687.343 )
(21.747.189.151 )
303.586.907.474
(63.799.378.404 )
(18.774.766.482 )
Cash provided by operations
Payment of tax - net
Payment of interest
(26.245.692.558 )
27.484.448.332
Other receipt (payment) - net
248.497.210.920
Net cash provided by
operating activities
2.893.956.429.159
Kas yang dihasilkan dari operasi
Pembayaran pajak - bersih
Pembayaran bunga
Penerimaan (pembayaran)
lainnya - bersih
Arus kas bersih diperoleh dari
aktivitas operasi
Notes
228.353.018.853
1.765.862.876.431
ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil penjualan aset tetap
Akuisisi Entitas Anak,
setelah dikurangi kas
yang diperoleh
Perolehan aset tetap
9
22.843.570.580
16.967.588.970
9
1d
(266.128.326.508 )
(52.366.855.287 )
(219.853.663.891 )
1d
(243.284.755.928 )
(255.252.930.208 )
Arus kas bersih digunakan
untuk aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan (penurunan)
hutang bank
Penerimaan dari
penerbitan saham
Penurunan piutang
pihak berelasi
Peningkatan (penurunan) atas
hutang pembelian aset tetap
Pembayaran dividen tunai
Peningkatan (penurunan) hutang
pihak berelasi
Pembayaran atas sewa
pembiayaan
Net cash used in investing
activities
(28.609.120.115 )
(41.500.000.000 )
1.674.734.949
(70.010.163.873 )
(1.381.863.478 )
1.381.863.478
CASH FLOW FROM
FINANCING ACTIVITIES
Increase (decrease) of
bank loans
Proceeds from issuance
of share capital
Increase from due from
related parties
Increase (decrease) of liability
for purchases of fixed asset
Payment of cash dividends
Increase (decrease) of
due from related parties
(315.988.259 )
-
Payments of finance lease
165.668.289.791
21
23
CASH FLOW FROM
INVESTING ACTIVITIES
Proceed from sales of
fixed assets
Acquisition of
Subsidiary, net of
cash acquired
Acquisition of fixed assets
(49.293.950.000 )
-
224.715.660.000
-
6.843.462.704
21
23
Arus kas bersih diperoleh dari
aktivitas pendanaan
93.861.317.939
115.311.607.258
Net cash provided by
financing activities
KENAIKAN BERSIH
KAS DAN SETARA KAS
78.929.580.864
108.555.887.970
NET INCREASE IN CASH
AND CASH EQUIVALENT
DAMPAK BERSIH PERUBAHAN
NILAI TUKAR ATAS KAS
DAN SETARA KAS
KAS DAN SETARA KAS PADA
AWAL TAHUN
KAS DAN SETARA KAS PADA
AKHIR TAHUN
(4.637.166.117 )
135.429.971.004
209.722.385.751
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
(1.010.856.685 )
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON
AND CASH EQUIVALENT
27.884.939.719
CASH AND AND CASH
EQUIVALENT
AT BEGINNING OF YEAR
135.429.971.004
CASH AND CASH
EQUIVALENT
AT END OF YEAR
The accompanying notes to the consolidated financial statements form an integral part
of these consolidated financial statements.
6
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
.
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS (continued)
FOR THE YEAR ENDED
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL 31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
2011
2010
Notes
AKTIVITAS YANG TIDAK
MEMPENGARUHI ARUS KAS
Reklasifikasi dari uang muka
pembelian aset tetap
Perolehan aset tetap melalui
sewa pembiayaan
Perolehan aset tetap melalui
hutang pembelian aset tetap
ACTIVITIES NOT
AFFECTING CASH FLOWS
16.820.581.855
-
1.149.202.890
-
11.376.100.800
-
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Reclasification from advance
for purchase of fixed assets
Acquisition of fixed assets
from financial lease
Acquisition of fixed assets
from liability for
purchase of fixed assets
The accompanying notes to the consolidated financial statements form an integral part
of these consolidated financial statements.
7
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
UMUM
1.
a. Pendirian Perusahaan
GENERAL
a. Establishment of the Company
Perusahaan didirikan pada tanggal 27 Juni 1992
dengan nama PT Cipta Panelutama Tbk berdasarkan
Akta No. 333 tanggal 27 Juni 1992 yang dibuat
dihadapan Arikanti Natakusumah, S.H., Notaris
di Jakarta dan telah disahkan oleh Menteri Kehakiman
Republik Indonesia dengan Surat Keputusan No. C22874.HT.01.01.TH.93 tanggal 7 Mei 1993. Pada tanggal
2 Mei 2007, Perusahaan melakukan perubahan nama
menjadi PT Cita Mineral Investindo Tbk.
The Company was established on June 27, 1992 under its
original name PT Cipta Panelutama Tbk based on notarial
deed No. 333 of Arikanti Natakusumah, S.H., Notary in
Jakarta dated June 27, 1992 and was approved by Ministry
of Justice of Republic of Indonesia in its Decision Letter
No. C2-2874.HT.01.01.TH.93 dated May 7, 1993. On
May 2, 2007, the Company changed its name into PT Cita
Mineral Investindo Tbk.
Anggaran Dasar Perusahaan
telah mengalami
beberapa kali perubahan, yang terakhir adalah dengan
Akta Notaris No. 18 tanggal 21 Juli 2011 dari Leolin
Jayayanti, S.H., sehubungan dengan persetujuan untuk
mengubah dan menyusun kembali Anggaran Dasar
Perusahaan dalam rangka penyesuaian dan untuk
memenuhi ketentuan perundang-undangan. Perubahan
terakhir tersebut telah disetujui oleh Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
berdasarkan Surat Keputusan No AHU-43638.AH.01.02
tahun 2011 tanggal 26 Agustus 2011.
Its Articles of Association has been amended from time to
time, the latest of which was covered by Notarial Deed
No. 18 of Leolin Jayayanti, S.H., dated July 21, 2011
concerning the change and restructure of the Company's
Articles of Association in order to conform with the
provisions of the Law. The latest amendment was approved
by the Minister of Law and Human Rights of Republic of
Indonesia based on his Decision Letter No. AHU43638.AH.01.02 tahun 2011 dated August 26, 2011.
Sesuai anggaran dasar Perusahaan, ruang lingkup
kegiatan Perusahaan terutama adalah pertambangan.
In accordance to the Company’s Articles of Association, the
Company’s scope of activities mainly comprises of mining.
Perusahaan berkedudukan di Jakarta, dengan kantor
pusat di Gedung Ratu Plaza Lantai 22, Jalan Jenderal
Sudirman No. 9, Jakarta Pusat. Perusahaan memulai
kegiatan operasi komersialnya sejak Juli 1992.
The Company is domiciled in Jakarta and its head office is
located at Gedung Ratu Plaza 22nd Floor, Jalan Jenderal
Sudirman No. 9, Central Jakarta. The Company commenced
its commercial operations in July 1992.
b. Penawaran Umum Efek Perusahaan dan Tindakan
Perusahaan Lainnya
b. Public Offering of the Company’s Shares and Other
Corporate Actions
Pada tanggal 27 Pebruari 2002, Perusahaan telah
memperoleh pernyataan efektif untuk melakukan
penawaran umum perdana sahamnya sebanyak
60.000.000 saham yang disertai penerbitan Waran Seri
I sebanyak 18.000.000 waran, dengan nilai nominal
Rp 100 per saham dengan harga penawaran sebesar
Rp 200 per saham, berdasarkan surat dari Ketua Badan
Pengawas Pasar Modal (BAPEPAM) No. S374/PM/2002. Seluruh saham Perusahaan
telah
dicatatkan di Bursa Efek Indonesia (BEI) sejak tanggal
20 Maret 2002.
On February 27, 2002, the Company obtained the effective
statement for the initial public offering of its shares involving
60,000,000 new shares,which embedded with 18,000,000
Series I Warrants, with par value of Rp 100 per share at an
offering price of Rp 200 per share based on the Capital
Market Supervisory Agency (BAPEPAM) Letter No. S374/PM/2002. All of the Company’s shares have been listed
at the Indonesia Stock Exchange (IDX) on March 20, 2002.
Pada bulan Pebruari 2003, sesuai persetujuan Rapat
Umum Pemegang Saham Luar Biasa (RUPSLB) pada
tanggal 22 April 2002, Perusahaan melaksanakan
pembagian saham bonus sebesar Rp 4.800.000.000
atau sejumlah 48.000.000 saham dengan nilai nominal
Rp 100 per saham yang seluruhnya berasal dari agio
saham.
In February 2003, based on the Shareholders’ Extraordinary
General Meeting (EGM) held on April 22, 2002, the
Company
issued
bonus
shares
amounting
to
Rp 4,800,000,000 or 48,000,000 shares with a par value of
Rp 100 per share, which were derived from the additional
paid in capital.
Selama periode pelaksanaan Waran Seri I yaitu dari
September 2002 sampai dengan tanggal 19 Maret
2005, telah terjadi pelaksanaan konversi Waran Seri I
menjadi saham Perusahaan sejumlah 97.000 saham.
During the exercise period of Warrant Series I, which is from
September 2002 until March 19, 2005, there has been a
conversion of Warrants Series I into shares of the Company
amounting to 97,000 shares.
8
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
U M U M (lanjutan)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
b. Penawaran Umum Efek Perusahaan
Perusahaan Lainnya (lanjutan)
GENERAL (continued)
dan Tindakan
b. Public Offering of the Company’s Share and Other
Corporate Actions (continued)
Pada tanggal 1 Mei 2007, Perusahaan
telah
memperoleh pernyataan efektif untuk melakukan
Penawaran Umum Terbatas I kepada Para Pemegang
Saham Dalam rangka Penerbitan Hak Memesan
Efek Terlebih Dahulu (HMETD) (PUT I) sebanyak
835.481.300 saham dengan harga penawaran sebesar
Rp 100 per saham, berdasarkan surat dari Ketua Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(BAPEPAM - LK) No. S-2043/BL/2007. Saham-saham
hasil PUT I tersebut telah dicatatkan di BEI pada
tanggal 16 Mei 2007.
On May 1, 2007, the Company obtained the effective
statement for the Limited Public Offering I with pre-emptive
rights to the shareholders (LPO I) of 835,481,300 shares,
with offering price of Rp 100 per share based on the Capital
Market and Financial Institution Supervisory Agency
(BAPEPAM - LK) Letter No. S-2043/BL/2007. All shares
issued from LPO I have been listed in the IDX on May 16,
2007.
Pada tanggal 22 Pebruari 2010, Perusahaan telah
memperoleh pernyataan efektif untuk melakukan
Penawaran Umum Terbatas II kepada Para Pemegang
Saham Dalam Rangka penerbitan HMETD (PUT II)
sebanyak 2.247.156.600 saham dengan harga
penawaran sebesar Rp 100 per saham, berdasarkan
surat dari Ketua BAPEPAM-LK No. S-1528/BL/2010.
Saham-saham hasil PUT II tersebut telah dicatatkan di
BEI pada tanggal 27 Juli 2010 (lihat Catatan 21).
On February 22, 2010, the Company obtained
the effective statement for the Limited Public Offering II with
pre-emptive rights to the shareholders (LPO II) of
2,247,156,600 shares, with offering price of Rp 100 per
share based on the Capital Market and Financial Institution
Supervisory
Agency
(BAPEPAM
LK) Letter
No. S-1528/BL/2010. All shares issued from LPO II have
been listed in the IDX on July 27, 2010 (see Note 21).
c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan
c. Boards of Commissioners
Committee and Employees
and
Directors,
Audit
Based on the Minutes of the Shareholders’ Extraordinary
General Meeting No.18 dated July 21, 2011 and No.36
dated June 29, 2009 of Leolin Jayayanti, S.H., the
composition of the Company’s Boards of Directors and
Commissioners as of December 31, 2011 and 2010 are as
follows:
Berdasarkan Akta Berita Acara Rapat Umum
Pemegang Saham Luar Biasa No. 18 tanggal 21 Juli
2011 dan dari No. 36 tanggal 29 Juni 2009 oleh Notaris
Leolin Jayayanti, S.H., susunan Komisaris dan Direksi
Perusahaan
pada tanggal 31 Desember 2011 dan
2010 adalah sebagai berikut:
2011
2010
Komisaris
Presiden Komisaris
Komisaris Independen
Komisaris
:
:
:
Djohan Surjaputra *)
Djohan Surjaputra
Edward Sumarli
Lim Lisa Rita Indriawati -
:
:
:
Commissioners
President Commissioner
Independent Commissioner
Commissioner
Direksi
Presiden Direktur
Direktur
:
:
Citro Utomo
Liem Hok Seng
:
:
Directors
President Director
Director
Citro Utomo
Liem Hok Seng
*) Pada tahun 2011 merangkap sebagai Komisaris Independen.
*) Also act as Independent Commissioner in 2011.
Susunan Komite Audit Perusahaan
pada tanggal
31 Desember 2011 dan 2010 adalah sebagai berikut:
The composition of the Company’s Audit Committee as of
December 31, 2011 and 2010:
2011
Ketua
Anggota
Anggota
:
:
:
2010
Djohan Surjaputra
Toni Setioko
Tsun Tien Wen Lie
Edward Sumarli
Toni Setioko
Tsun Tien Wen Lie
Jumlah
remunerasi
yang
dibayarkan
kepada
Komisaris dan Direksi Perusahaan
adalah sekitar
Rp 1.047.277.000 dan Rp 886.435.000, masing-masing
pada tahun 2011 dan 2010.
:
:
:
Chairman
Member
Member
Total remuneration incurred and paid to the Company’s
Commissioners and Directors totaled approximately
Rp 1,047,277,000 and Rp 886,435,000 in 2011 and 2010,
respectively.
9
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
U M U M (lanjutan)
1.
c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan (lanjutan)
GENERAL (continued)
c.
Pada
tanggal 31 Desember 2011 dan 2010,
Perusahaan dan Entitas Anak memiliki karyawan tetap
berjumlah 617 orang dan 482 orang (tidak diaudit).
Audit
As of December 31, 2011 and 2010, the Company and
Subsidaries have a total of 617 and 482 permanent
employees, respectively (unaudited).
d. Entitas Anak
d. Subsidiaries
Perusahaan mempunyai kepemilikan saham secara
langsung maupun tidak langsung pada Entitas Anak
sebagai berikut:
Perusahaan/Company
Boards of Commissioners and Directors,
Committee and Employees (continued)
Domisili/
Domicile
Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations
The Company has direct and indirect share ownerships in
the following Subsidiaries:
Persentase Kepemilikan
Efektif/Effective
Percentage of Ownership
Jenis Usaha/
Nature of Business
31 Desember
2011
31 Desember
2010
Jumlah Aset Sebelum
Eliminasi (milyar Rupiah)/
Total Assets before
Elimination (in Billions Rupiah)
31 Desember
2011
31 Desember
2010
Entitas Anak Langsung/
Direct Subsidiaries
PT Harita Prima Abadi
Mineral (HPAM)
Jakarta
Agustus 2005
Pertambangan Bauksit/
Bauxite mining
75,00%
75,00%
1.220
945
PT Karya Utama Tambangjaya
(KUTJ)
Jakarta
September 2008
Pertambangan Bauksit/
Bauxite mining
75,00%
75,00%
515
342
Entitas Anak Tidak
Langsung- melalui HPAM
/Indirect Subsidiaries-through HPAM
PT Sandai Karya Utama (SKU)*)
Jakarta
-
PT Ketapang Karya Utama (KKU)*)
Jakarta
-
PT Sandai Inti Jaya Tambang (SIJT)*)
Jakarta
-
PT Ketapang Karya Tambang (KKT)*)
Jakarta
-
PT Labai Persada Tambang (LPST)*)
Jakarta
-
PT Labai Pertiwi Tambang (LPT)*)
Jakarta
-
*)
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
mining Bauxite
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
*)
Sampai dengan tanggal 31 Desember 2011, SKU,KKU,SIJT,KKT,LPST dan LPT
belum beroperasi secara komersial
PT Harita Prima Abadi Mineral
(HPAM)
74,70%
74,70%
14,0
4,6
74,70%
74,70%
52,3
9,5
74,70%
74,70%
167,2
33,2
74,70%
74,70%
1,2
0,7
74,70%
74,70%
2,9
0,8
74,70%
74,70%
8,8
6,2
Up to December 31, 2011, SKU,KKU,SIJT,KKT,LPST and LPT have not yet started their
respective commercial operations
PT Harita Prima Abadi Mineral (HPAM)
HPAM didirikan berdasarkan Akta Notaris Soekaimi,
S.H., No.86 tertanggal 17 September 1996 dan
telah disahkan oleh Menteri Kehakiman Republik
Indonesia
melalui
Surat
Keputusan
No.
C-24608.HT.01.01.Tahun.97 tertanggal 4 Juni 1997
serta telah diumumkan dalam Tambahan Berita Negara
Republik Indonesia No. 67 tertanggal 22 Agustus 1997
Tambahan No. 3539.
HPAM was established based on Notarial Deed No. 86 of
Soekaimi, S.H., dated September 17, 1996. The deed of
establishment was approved by the Minister of Justice of
Republic of Indonesia in its Decision Letter No. C24608.HT.01.01.Tahun.97 dated June 4, 1997 and was
published in Supplement No. 3539 of State Gazette No. 67
dated August 22, 1997.
Anggaran Dasar HPAM telah mengalami beberapa kali
perubahan, terakhir berdasarkan Akta No. 74 dari
Notaris Marina Soewana, S.H., tertanggal 26 Juni 2009
sehubungan dengan perubahan maksud dan tujuan
serta kegiatan usaha utama HPAM. Akta perubahan
tersebut telah mendapat pengesahan dari Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia
melalui Surat No. AHU-34143.AH.01.02 tertanggal
21 Juli 2009.
HPAM’s Articles of Association has been amended from
time to time, the latest of which was covered by Notarial
Deed No. 74 of Marina Soewana, S.H., dated June 26, 2009
concerning the changes of the HPAM’s main bussiness
activities. This amendment was approved by the Minister of
Justice and Human Rights of Republic of Indonesia in its
Decision
Letter
No.
AHU-34143.AH.01.02
dated
July 21, 2009.
HPAM memulai operasi komersialnya pada bulan
Agustus 2005, dan berkantor pusat di Jakarta dengan
lokasi kegiatan usaha di Kabupaten Ketapang,
Kalimantan Barat.
HPAM commenced its commercial operations in August
2005 and its head office is located in Jakarta with business
activities located in Kabupaten Ketapang, West Kalimantan.
10
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
U M U M (lanjutan)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
d. Entitas Anak (lanjutan)
GENERAL (continued)
d. Subsidiaries (continued)
PT Karya Utama Tambangjaya (KUTJ)
PT Karya Utama Tambangjaya (KUTJ)
KUTJ didirikan di Jakarta berdasarkan Akta No. 2
tanggal 16 Pebruari 2004 yang dibuat dihadapan Yulida
Vincestra, S.H,. Notaris di Jakarta dan telah disahkan
oleh Menteri Kehakiman dan Hak Asasi Manusia
Republik
Indonesia
melalui
Surat
Keputusan
No. C-19111 HT.01.01.Tahun 2004 tanggal 30 Juli 2004.
KUTJ was established in Jakarta based on Notarial Deed
No. 2 of Yulida Vincestra, S.H,. dated February 16, 2004
notary in Jakarta. The deed of establishment was approved
by the Minister of Justice and Human Rights Republic of
Indonesia
in
its
Decision
Letter
No. C-19111
HT.01.01.Tahun 2004 dated July 30, 2004.
Anggaran Dasar KUTJ telah mengalami beberapa kali,
perubahan terakhir dengan Akta No.24 tanggal
14 September 2009 yang dibuat dihadapan Leolin
Jayayanti, S.H., Notaris di Jakarta mengenai
peningkatan modal dasar, modal ditempatkan dan
disetor KUTJ dan telah disahkan oleh Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia melalui
Surat Keputusan No. AHU-46161.A.H.01.02 tanggal
17 September 2009.
KUTJ’s Articles of Association has been amended from time
to time, the latest of which was covered by Notarial Deed
No. 24 of Leolin Jayayanti, S.H., notary in Jakarta dated
September 14, 2009 concerning the increase of authorized
issued and fuly paid capital. This amendment was approved
by the Minister of Law and Human Rights in its Decision
Letter No. AHU-46161.A.H.01.02 dated September 17,
2009.
KUTJ memulai produksi komersialnya pada bulan
September 2008, dan berkantor pusat di Jakarta dengan
lokasi kegiatan usaha di Kabupaten Ketapang,
Kalimantan Barat.
KUTJ commenced its commercial operations in September
2008 and its head office is located in Jakarta with business
activities located in Kabupaten Ketapang, West Kalimantan.
Akuisisi KUTJ
Acquisition of KUTJ
Pada tanggal 30 Oktober 2009, Perusahaan
telah
menandatangani perjanjian pengikatan jual beli saham
dengan PT Harita Jayaraya (HJR), dimana HJR menjual
75% kepemilikan sahamnya dalam KUTJ dengan harga
jual beli yang disepakati sebesar Rp 224.250.000.000.
On October 30, 2009, the Company entered into shares sale
and purchase commitment agreement with PT Harita
Jayaraya (HJR), whereby HJR sold its 75% share ownership
in KUTJ at the agreed consideration price of
Rp 224,250,000,000.
Persetujuan atas usulan penyertaan seperti yang
disebutkan di atas telah diperoleh dari pemegang saham
Perusahaan
dalam RUPSLB yang diadakan pada
tanggal 22 Pebruari 2010. Pada tanggal 22 Maret 2010,
Perusahaan telah melunasi pembayaran atas harga
pembelian
yang
disepakati
sebesar
Rp 224.250.000.000. Pada tanggal 14 April 2010,
Perusahaan telah menandatangani perjanjian jual beli
saham dengan HJR.
The approval for the above-mentioned proposed acquisition
was obtained from the shareholders of the Company during
the EGM that was held on February 22, 2010. On March 22,
2010, the Company settled the full amount of the purchase
consideration of Rp 224,250,000,000. On April 14, 2010, the
Company entered into shares sale and purchase agreement
with HJR.
Akuisisi ini dicatat dengan metode pembelian dimana
Perusahaan mencatat goodwill yang merupakan selisih
lebih antara harga perolehan investasi dengan
nilai wajar atas aset bersih KUTJ sebesar
Rp 129.620.551.033 yang diamortisasi selama 5 tahun
dan disajikan sebagai akun “Goodwill-bersih” pada
laporan posisi keuangan konsolidasian. Sesuai PSAK
No. 22 (Revisi 2009), “Kombinasi Bisnis”, Efektif tanggal
1 Januari 2011 goodwill tidak diamortisasi dan diuji bagi
penurunan nilai setiap tahunnya. Nilai goodwill-bersih
Perusahaan pada tanggal 31 Desember 2011dan 2010
masing-masing adalah sebesar Rp 82.447.757.006 dan
Rp 110.177.468.378. Penjelasan lebih rinci diungkapkan
dalam Catatan 2c, 2q dan 19.
The said acquisition is accounted for using the purchase
method, whereby the Company recognized goodwill which
represent the excess of the cost of an acquisition over the
fair value of the net assets of KUTJ amounting to
Rp 129,620,551,033 which is being amortized over 5 years
and presented as “Goodwill-net” in the consolidated
statements of financial position. Under PSAK 22 (Revised
2009), “Business Combinations”, effective on January 1,
2011 such goodwill is not amortized and subject to an
annual impairment testing. The carrying amount of the
goodwill-net as of December 31, 2011 and 2010 amounted
Rp 82,447,757,006 and Rp 110,177,468,378 respectively.
Further details are disclosed in Notes 2c,2q and 19.
PT Sandai Karya Utama (SKU)
PT Sandai Karya Utama (SKU)
SKU didirikan berdasarkan Akta Notaris Titik Krisna
Murti W.H, S.H., M.Kn., dengan akta No. 11 tanggal
17 Desember 2007. Akta tersebut telah mendapat
pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Keputusan
No. AHU-01937.AH.01.01.Tahun 2008.
SKU was established based on Notarial Deed No. 11 of Titik
Krisna Murti W.H, S.H., M.Kn., dated December 17, 2007.
The deed of establishment was approved by the Minister of
Law and Human Rights of Republic of Indonesia in its
Decision Letter No. AHU-01937.AH.01.01.Tahun 2008.
11
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
U M U M (lanjutan)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
d. Entitas Anak (lanjutan)
GENERAL (continued)
d. Subsidiaries (continued)
PT Ketapang Karya Utama (KKU)
PT Ketapang Karya Utama (KKU)
KKU didirikan berd
DAN ENTITAS ANAK
PT CITA MINERAL INVESTINDO Tbk.
AND SUBSIDIARIES
Laporan Keuangan Konsolidasian
Dan Laporan Auditor Independen
31 Desember 2011
Dengan Angka Perbandingan
Tanggal 31 Desember 2010 dan
1 Januari 2010/31 Desember 2009
(Mata Uang Rupiah Indonesia)
Consolidated Financial Statements
and Independent Auditors’ Report
December 31, 2011
With Comparative Figures
For December 31, 2010 and
January 1, 2010/December 31, 2009
(Indonesian Rupiah Currency)
The original report included herein is in the Indonesian Language.
PT CITA MINERAL INVESTINDO TBK DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
DAN LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 DAN JANUARY 1, 2010/DECEMBER 31, 2009
DAFTAR ISI
TABLE OF CONTENTS
Halaman/Page
Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian
Independent Auditors’ Report
1-3
Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian
4
Consolidated Statements of Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
5
Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian
6-7
Catatan Atas Laporan Keuangan Konsolidasian
8 - 94
***************************
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements
The Originally Report included herein is in the Indonesian Language.
LAPORAN AUDITOR INDEPENDEN
INDEPENDENT AUDITORS’ REPORT
Laporan No. 0025/TPC-GA/FID/12
Report No. 0025/TPC-GA/FID/12
Pemegang Saham, Dewan Komisaris dan Direksi
PT Cita Mineral Investindo Tbk.
The Shareholders, the Boards of Commissioners and
Directors
PT Cita Mineral Investindo Tbk.
Kami telah mengaudit laporan posisi keuangan
konsolidasian PT Cita Mineral Investindo Tbk.
(“Perusahaan”) dan Entitas Anak tanggal 31 Desember
2011, serta laporan laba rugi komprehensif konsolidasian,
laporan perubahan ekuitas konsolidasian dan laporan arus
kas konsolidasian untuk tahun yang berakhir pada tanggal
tersebut. Laporan keuangan adalah tanggung jawab
manajemen Perusahaan. Tanggung jawab kami terletak
pada pernyataan pendapat atas laporan keuangan
berdasarkan audit kami. Laporan keuangan konsolidasian
PT Cita Mineral Investindo Tbk dan Entitas Anak untuk
tahun yang berakhir pada tanggal 31 Desember 2010 dan
laporan posisi keuangan konsolidasian PT Cita Mineral
Investindo Tbk dan Entitas Anak pada tanggal
1 Januari 2010/31 Desember 2009 masing-masing diaudit
oleh Kantor Akuntan Publik Tjahjadi, Pradhono &
Teramihardja dan Doli, Bambang, Sudarmadji & Dadang
yang laporannya masing-masing tertanggal 16 Maret 2011
dan 29 Maret 2010
berisi pendapat wajar tanpa
pengecualian atas laporan keuangan konsolidasian tersebut.
We have audited the consolidated statements of financial
position of PT Cita Mineral Investindo Tbk. (the
“Company”) and Subsidiaries as of December 31, 2011,
and the related consolidated statements of comprehensive
income, changes in equity and cash flows for the year
then ended. These financial statements are the
responsibility of the Company’s management. Our
responsibility is to express an opinion on these financial
statements based on our audit. The consolidated financial
statements of PT Cita Mineral Investindo Tbk and
Subsidiaries for the year ended December 31, 2010 and
the consolidated financial position of PT Cita Mineral
Investindo Tbk and Subsidiaries as of January 1,
2010/December 31, 2009 were audited by Tjahjadi,
Pradhono & Teramihardja and Doli, Bambang,
Sudarmadji & Dadang, Registered Public Accountants,
respectively, whose report dated March 16, 2011 and
March 29, 2010, respectively, expressed an unqualified
opinion on those consolidated financial statements.
Kami melaksanakan audit berdasarkan standar auditing
yang ditetapkan Institut Akuntan Publik Indonesia. Standar
tersebut mengharuskan kami merencanakan dan
melaksanakan audit agar kami memperoleh keyakinan
memadai bahwa laporan keuangan bebas dari salah saji
material. Suatu audit meliputi pemeriksaan, atas dasar
pengujian, bukti-bukti yang mendukung jumlah-jumlah dan
pengungkapan dalam laporan keuangan. Audit juga
meliputi penilaian atas prinsip akuntansi yang digunakan
dan estimasi signifikan yang dibuat oleh manajemen, serta
penilaian terhadap penyajian laporan keuangan secara
keseluruhan. Kami yakin bahwa audit kami memberikan
dasar memadai untuk menyatakan pendapat.
We conducted our audit in accordance with auditing
standards established by the Indonesian Institute of
Certified Public Accountants. Those standards require
that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on
a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also
includes assessing the accounting principles used and
significant estimates made by management, as well as
evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for
our opinion.
The Originally Report included herein is in the Indonesian Language.
Menurut pendapat kami, laporan keuangan konsolidasian
yang kami sebut di atas menyajikan secara wajar, dalam
semua hal yang material, posisi keuangan PT Cita Mineral
Investindo Tbk dan Entitas Anak tanggal 31 Desember
2011, dan hasil usaha serta arus kas untuk tahun yang
berakhir pada tanggal tersebut sesuai dengan Standar
Akuntansi Keuangan di Indonesia.
In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects,
the financial position of PT Cita Mineral Investindo Tbk
and Subsidiaries as of December 31, 2011, and the results
of their operations and their cash flows for the year then
ended in conformity with Indonesian Financial Accounting
Standards.
Seperti yang dijelaskan dalam Catatan 34 atas laporan
keuangan konsolidasian, kinerja usaha dan operasional
Perusahaan dan Entitas Anak yang bergerak di bidang
pertambangan bauksit, antara lain, dapat dipengaruhi oleh
regulasi di bidang pertambangan yang diterbitkan oleh
Pemerintah Republik Indonesia (Regulasi). Catatan 34 atas
laporan keuangan konsolidasian juga menjelaskan risikorisiko yang mungkin dihadapi Perusahaan dan Entitas
Anak sehubungan dengan perubahan Regulasi tersebut.
As disclosed in Note 34 to the consolidated financial
statements, the business and operational performance of
the Company and Subsidiaries which are engaged in
bauxite mining industry might be affected, among others,
by the regulations in mining sectors issued by the
Government of Republic of Indonesia (Regulations).
Note 34 to the consolidated financial statements also
describes the risks that might be faced by the Company and
Subsidiaries in relation to the changes in Regulations.
Seperti yang diungkapkan pada Catatan 2 atas laporan
keuangan konsolidasian, efektif tanggal 1 Januari 2011,
PT Cita Mineral Investindo Tbk dan Entitas Anak telah
menerapkan beberapa revisi Pernyataan Standar Akuntansi
Keuangan Indonesia, baik secara prospektif maupun
retrospektif. Oleh karena itu, laporan posisi keuangan
konsolidasian PT Cita Mineral Investindo Tbk dan Entitas
Anak tanggal
31 Desember dan 1 Januari 2010/
31 Desember 2009 telah disajikan kembali.
As disclosed in Note 2 to the consolidated financial
statements, effective January 1, 2011, PT Cita Mineral
Investindo Tbk and Subsidiaries adopted several revised
Statements of Indonesian Financial Accounting Standards
that were applied either on prospective or retrospective
basis, Accordingly, the consolidated statements of financial
position PT Cita Mineral Investindo Tbk and Subsidiaries
as of December 31 and January 1, 2010/ December 31,
2009 were restated.
Kantor Akuntan Publik/Registered Public Accountants
TERAMIHARDJA, PRADHONO & CHANDRA
Fitradewata Teramihardja, S.E., Ak., CPA
Izin Akuntan Publik/Licence of Public Accountant No. AP .0455
21 Pebruari 2012
February 21, 2012
NOTICE TO READERS
The accompanying consolidated financial statements are not intended to
present the financial position, results of operations and cash flows in
accordance with accounting principles and practices generally accepted in
countries and jurisdictions other than Indonesia. The standards, procedures
and practices applied to audit such consolidated financial statements are
those generally accepted and applied in Indonesia.
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2011/
December 31, 2011
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2010/
December 31, 2010
1 Januari 2010
31 Desember 2009/
January 1, 2010
December 31, 2009
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Persediaan
Biaya dibayar di muka
Uang muka
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties
Other receivables
Third parties
Related party
Inventories
Prepaid expenses
Advance payments
2d,2t,4
209.722.385.751
135.429.971.004
27.884.939.719
2d,2t,4
2d,2e,2t,5
105.894.450.452
87.033.479.738
11.480.756.458
2d,2e,2t,5
2d,6
2d,2f,6,29
2g,7
2h
2d,2f,8,29
15.454.499.974
355.025.000
234.320.146.023
2.475.902.777
22.506.811.135
4.107.134.032
250.000.000
129.782.624.903
1.279.353.302
37.690.860.580
602.089.903
84.037.918.045
623.856.118
24.487.722.779
2d,6
2d,2f,6,29
2g,7
2h
2d,2f,8,29
590.729.221.112
395.573.423.559
149.117.283.022
2o,16
2f,29
12.643.804.734
-
8.807.607.834
-
16.997.652.427
6.843.462.704
2o,16
2f,29
2i,2j,9
2j,2q,19
918.810.531.460
82.447.757.006
765.828.523.992
110.177.468.378
460.987.255.238
-
2i,2j,9
2j,2q,19
2k,10
172.400.007.857
91.926.139.320
62.661.012.089
2k,10
2l,11
2d,2m,12
10.901.331.644
62.722.655.312
5.131.739.062
47.955.578.640
1.076.692.403
47.727.099.699
2l,11
2d,2m,12
Jumlah Aset Tidak Lancar
1.259.926.088.013
1.029.827.057.226
596.293.174.560
Total Non - Current Assets
JUMLAH ASET
1.850.655.309.125
1.425.400.480.785
745.410.457.582
TOTAL ASSETS
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
Piutang pihak berelasi
Aset tetap - setelah
dikurangi akumulasi
penyusutan sebesar
Rp 433.390.125.018
Pada tahun 2011,
Rp 331.934.154.989
pada tahun 2010 dan
dan Rp 188.085.154.694
pada tahun 2009
Goodwill - bersih
Beban eksplorasi
ditangguhkan - setelah
dikurangi akumulasi
amortisasi dan penurunan
nilai sebesar
Rp 87.048.831.326 pada
tahun 2011,
Rp 64.676.570.431 pada
tahun 2010 dan
Rp 44.353.536.558 pada
tahun 2009
Beban pengelolaan dan
reklamasi lingkungan hidup
ditangguhkan - setelah
dikurangi akumulasi
amortisasi sebesar
Rp 28.844.239.148 pada
tahun 2011,
Rp 18.304.134.255 pada
tahun 2010 dan
Rp 14.497.805.323 pada
tahun 2009
Aset lain-lain
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Total Current Assets
NON-CURRENT ASSETS
Deferred tax assets
Due from related parties
Fixed assets - net
accumulated
depreciation of
Rp 433,390,125,018
in 2011,
Rp 331,934,154,989
in 2010 and
Rp 188,085,154,694
in 2009
Goodwill - net
Deferred exploration
expenditures net of accumulated
amortization and decline
in value of
Rp 87,048,831,326
in 2011,
Rp 64,676,570,431
in 2010 and
Rp 44,353,536,558
in 2009
Deferred environmental
and reclamation
expenditures net of accumulated
amortization of
Rp 28,844,239,148
in 2011,
Rp18,304,134,255
in 2010 and
Rp14,497,805,323
in 2009
Other assets
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
1
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2011/
December 31, 2011
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (continued)
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2010/
December 31, 2010
1 Januari 2010
31 Desember 2009/
January 1, 2010
December 31, 2009
Notes
LIABILITIES AND
SHAREHOLDERS’ EQUITY
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Hutang bank jangka pendek
2d,2t,13
Hutang usaha
2d,15
Pihak ketiga
Pihak berelasi
2f,2t,29
Hutang pajak
2o,16
Beban masih harus dibayar
2d,17
Bagian liabilitas jangka panjang
yang akan jatuh tempo
dalam waktu satu tahun
Hutang bank
2d,2t,13
Hutang pembelian aset tetap
2d,2t,14
Sewa pembiayaan
2d,2p,2t,9
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Bagian liabilitas jangka panjangsetelah dikurangi bagian yang
jatuh tempo dalam waktu
satu tahun
Hutang bank
2d,2t,13
Hutang pembelian aset tetap
2d,2t,14
Sewa pembiayaan
2d,2p,2t,9
Hutang pihak berelasi
2d,2f,29
Penyisihan liabilitas
pengelolaan dan
reklamasi lingkungan
hidup
2l,11
Estimasi liabilitas imbalan
kerja karyawan
2n,18
Goodwill negatif - bersih
2q,19
244.836.000.000
295.354.350.000
117.500.000.000
195.895.299.563
64.672.255.825
34.221.706.210
7.662.650.898
202.199.872.169
14.592.935.803
33.032.132.553
5.997.867.258
93.093.127.042
474.999.267
9.719.014.794
9.929.400.734
90.972.524.612
23.542.073.214
307.097.886
25.856.563.836
-
8.904.279.294
-
662.109.608.208
577.033.721.619
239.620.821.131
2f,2t,29
2o,16
2d,17
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Taxes payable
Accrued expenses
2d,2t,13
2d,2t,14
2d,2p,2t,9
Current maturities of
long-term liabilities
Bank loans
Purchases of fixed assets
Financial lease
2d,2t,13
2d,15
Total Current Liabilities
NON-CURRENT LIABILITIES
120.038.271.096
3.846.530.413
526.116.745
-
18.989.093.405
1.381.863.478
13.861.853.650
-
2d,2t,13
2d,2t,14
2d,2p,2t,9
2d,2f,29
Long-term liabilitiesnet of current maturities
Bank loans
Purchases of fixed assets
Financial lease
Due to related party
Provision for
environmental and
reclamation expenditures
Estimated liabilities for
employees’ benefit
Negative goodwill - net
23.148.096.512
14.685.489.745
11.170.011.027
2l,11
20.124.293.243
-
12.639.786.579
-
7.353.208.471
389.206.701
2n,18
2q,19
Jumlah Liabilitas Jangka
Panjang
167.683.308.009
47.696.233.207
32.774.279.849
Total Non - Current
Liabilities
JUMLAH LIABILITAS
829.792.916.217
624.729.954.826
272.395.100.980
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
2
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TANGGAL
31 DESEMBER 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2011/
December 31, 2011
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (continued)
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR
DECEMBER 31, 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2010/
December 31, 2010
1 Januari 2010
31 Desember 2009/
January 1, 2010
December 31, 2009
Notes
EKUITAS
Ekuitas yang dapat
diatribusikan kepada
pemilik Entitas Induk
Modal saham - nilai nominal
Rp 100 per saham
Modal dasar
13.480.000.000 saham
pada tahun 2011, 2010 dan
4.490.000.000 saham
pada tahun 2009
Modal ditempatkan
dan disetor penuh
3.370.734.900 saham
pada tahun 2011, 2010 dan
1.123.578.300 saham
pada tahun 2009
Tambahan modal disetor bersih
Saldo laba
Telah ditentukan
penggunaannya
Belum ditentukan
penggunaannya
EQUITY
Equity Attributable to the
Equity Holders of the
Parent Company
Capital stock - par value
Rp 100 per share
Authorized
13,480,000,000 shares
in 2011, 2010 and
4,490,000,000 shares
in 2009
Issued and fully paid
3,370,734,900 shares
in 2011, 2010 and
1,123,578,300 shares
in 2009
Additional paid-in capital net
Retained earnings
Appropriated for
general reserve
21
337.073.490.000
337.073.490.000
112.357.830.000
21
2r,22
57.681.167
57.681.167
57.681.167
2r,22
23
22.312.261.569
21.312.261.569
-
23
435.060.226.657
276.994.724.934
268.612.563.487
794.503.659.393
635.438.157.670
381.028.074.654
226.358.733.515
165.232.368.289
91.987.281.948
JUMLAH EKUITAS
1.020.862.392.908
800.670.525.959
473.015.356.602
TOTAL EQUITY
JUMLAH LIABILITAS DAN
EKUITAS
1.850.655.309.125
1.425.400.480.785
745.410.457.582
TOTAL LIABILITIES AND
EQUITY
SUB - JUMLAH
KEPENTINGAN NON
PENGENDALI
2b,20
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Unappropriated
SUB - TOTAL
2b,20
NON-CONTROLLING
INTEREST
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
3
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PENJUALAN BERSIH
2s,24
BEBAN POKOK PENJUALAN
2s,25
LABA BRUTO
BEBAN USAHA
Penjualan
Umum dan administrasi
Eksplorasi
2s,26
2s,26
2s,10,26
Jumlah Beban Usaha
LABA USAHA
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
FOR YEAR ENDED
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2011
2010
Notes
2.914.968.357.151
1.806.307.122.666
2s,24
NET SALES
1.664.866.550.500
1.037.519.441.291
2s,25
COST OF GOODS SOLD
1.250.101.806.651
768.787.681.375
(778.576.052.738)
(68.002.914.668)
(18.654.114.933)
(485.323.823.767)
(55.937.324.686)
(15.066.488.040)
(865.233.082.339)
(556.327.636.493)
384.868.724.312
212.460.044.882
GROSS PROFIT
2s,26
2s,26
2s,10,26
Total Operating Expenses
INCOME FROM OPERATIONS
PENGHASILAN (BEBAN)
LAIN-LAIN
Beban keuangan
2s,27
(21.954.827.305)
(18.671.889.008)
2s,27
Selisih kurs-bersih
Pendapatan sewa
Pendapatan bunga
Lain-lain - bersih
2t
2s,29f
2s
28
(1.048.645.020)
3.854.381.342
1.037.268.094
(10.495.970.374)
6.619.980.906
6.003.237.072
867.217.142
4.986.426.189
2t
2s,29f
2s
28
Beban Lain-lain - Bersih
(28.607.793.263)
LABA SEBELUM BEBAN
PAJAK PENGHASILAN
356.260.931.049
OPERATING EXPENSES
Selling
General and administrative
Exploration
(195.027.699)
OTHER INCOME
(EXPENSES)
Financing charges
Foreign exchange
differentials - net
Rental income
Interest income
Miscellaneous - net
Other Expenses - Net
212.265.017.183
INCOME BEFORE
INCOME TAX EXPENSE
(98.405.261.000)
3.836.196.900
(62.422.646.296)
(7.072.725.846)
INCOME TAX BENEFIT
(EXPENSE)
Current tax
Deferred tax
Beban Pajak
Penghasilan - bersih
(94.569.064.100)
(69.495.372.142)
LABA BERSIH
Pendapatan komprehensif lain
261.691.866.949
-
142.769.645.041
-
NET INCOME
Other comprehensive income
JUMLAH PENDAPATAN
KOMPREHENSIF
261.691.866.949
142.769.645.041
TOTAL COMPREHENSIVE
INCOME
Laba bersih yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non pengendali
189.065.501.723
72.626.365.226
99.704.586.889
43.065.058.152
Net income attributable to:
Parent company
Non-controlling interests
Jumlah
261.691.866.949
142.769.645.041
Total
MANFAAT (BEBAN) PAJAK
PENGHASILAN
Pajak kini
Pajak tangguhan
2o,16
2o,16
2o,16
2o,16
Income Tax
Expense - net
Jumlah pendapatan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non pengendali
189.065.501.723
72.626.365.226
99.704.586.889
43.065.058.152
Total comprehensive
income attributable to:
Parent company
Non-controlling interests
Jumlah
261.691.866.949
142.769.645.041
Total
33
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO
EQUITY HOLDERS OF
PARENT COMPANY
LABA BERSIH PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK
ENTITAS INDUK
2w, 30
56
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
2w, 30
The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.
4
The original consolidated financial statements included herein are in the Indonesian language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR YEAR ENDED DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
Ekuitas yang dapat diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to the Equity Holders of the Parent Company
Saldo Laba/
Retained Earnings
Catatan
Saldo 31 Desember 2009
Dividen tunai
23
Telah Ditentukan
Penggunaannya
Untuk Dana
Cadangan Umum/
Appropriated for
General Reserve
Tambahan Modal
Disetor - Bersih/
Additional Paid-in
Capital - Net
Modal Saham/
Capital Stock
Belum Ditentukan
Penggunaannya/
Unappropriated
57.681.167
-
268.612.563.487
381.028.074.654
-
-
-
(70.010.163.873 )
(70.010.163.873)
(21.312.261.569 )
23
-
-
21.312.261.569
Penerbitan saham
21
224.715.660.000
-
-
-
-
Entitas Anak baru
1d
Saldo 31 Desember 2010
-
-
Notes
473.015.356.602
(70.010.163.873 )
Balance as of December 31, 2009
23
Cash dividends
-
-
-
23
General reserve
224.715.660.000
-
224.715.660.000
21
Right issue
99.704.586.889
99.704.586.889
43.065.058.152
142.769.645.041
-
-
-
30.180.028.189
30.180.028.189
21.312.261.569
276.994.724.934
635.438.157.670
165.232.368.289
800.670.525.959
(30.000.000.000)
(11.500.000.000 )
(41.500.000.000 )
57.681.167
20,23
-
-
-
(30.000.000.000 )
23
-
-
1.000.000.000
(1.000.000.000 )
Pendapatan komprehensif
tahun 2011
-
-
-
Saldo 31 Desember 2011
337.073.490.000
57.681.167
22.312.261.569
Dana cadangan umum
Jumlah Ekuitas/
Total Equity
-
337.073.490.000
Dividen tunai
91.987.281.948
112.357.830.000
Dana cadangan umum
Pendapatan komprehensif
tahun 2010
Jumlah/
Total
Kepentingan
Non
Pengendali/
NonControlling
interest
Comprehensive income in 2010
1d
New Subsidiary
Balance as of Desember 31, 2010
20,23
Cash dividends
23
General reserve
-
-
-
189.065.501.723
189.065.501.723
72.626.365.226
261.691.866.949
Comprehensive income in 2011
435.060.226.657
794.503.659.393
226.358.733.515
1.020.862.392.908
Balance as of Desember 31, 2011
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these
consolidated financial statements.
5
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
.
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEAR ENDED
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL 31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
2011
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
dan pihak ketiga
Pembayaran beban usaha
Pembayaran kepada karyawan
2010
(1.666.202.324.708 )
(718.274.597.897 )
(135.917.918.649 )
(903.394.960.965 )
(471.646.596.591 )
(87.234.411.401 )
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Payment to suppliers
and third parties
Payment of operating expenses
Payment to employees
373.561.587.905
(97.215.687.343 )
(21.747.189.151 )
303.586.907.474
(63.799.378.404 )
(18.774.766.482 )
Cash provided by operations
Payment of tax - net
Payment of interest
(26.245.692.558 )
27.484.448.332
Other receipt (payment) - net
248.497.210.920
Net cash provided by
operating activities
2.893.956.429.159
Kas yang dihasilkan dari operasi
Pembayaran pajak - bersih
Pembayaran bunga
Penerimaan (pembayaran)
lainnya - bersih
Arus kas bersih diperoleh dari
aktivitas operasi
Notes
228.353.018.853
1.765.862.876.431
ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil penjualan aset tetap
Akuisisi Entitas Anak,
setelah dikurangi kas
yang diperoleh
Perolehan aset tetap
9
22.843.570.580
16.967.588.970
9
1d
(266.128.326.508 )
(52.366.855.287 )
(219.853.663.891 )
1d
(243.284.755.928 )
(255.252.930.208 )
Arus kas bersih digunakan
untuk aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan (penurunan)
hutang bank
Penerimaan dari
penerbitan saham
Penurunan piutang
pihak berelasi
Peningkatan (penurunan) atas
hutang pembelian aset tetap
Pembayaran dividen tunai
Peningkatan (penurunan) hutang
pihak berelasi
Pembayaran atas sewa
pembiayaan
Net cash used in investing
activities
(28.609.120.115 )
(41.500.000.000 )
1.674.734.949
(70.010.163.873 )
(1.381.863.478 )
1.381.863.478
CASH FLOW FROM
FINANCING ACTIVITIES
Increase (decrease) of
bank loans
Proceeds from issuance
of share capital
Increase from due from
related parties
Increase (decrease) of liability
for purchases of fixed asset
Payment of cash dividends
Increase (decrease) of
due from related parties
(315.988.259 )
-
Payments of finance lease
165.668.289.791
21
23
CASH FLOW FROM
INVESTING ACTIVITIES
Proceed from sales of
fixed assets
Acquisition of
Subsidiary, net of
cash acquired
Acquisition of fixed assets
(49.293.950.000 )
-
224.715.660.000
-
6.843.462.704
21
23
Arus kas bersih diperoleh dari
aktivitas pendanaan
93.861.317.939
115.311.607.258
Net cash provided by
financing activities
KENAIKAN BERSIH
KAS DAN SETARA KAS
78.929.580.864
108.555.887.970
NET INCREASE IN CASH
AND CASH EQUIVALENT
DAMPAK BERSIH PERUBAHAN
NILAI TUKAR ATAS KAS
DAN SETARA KAS
KAS DAN SETARA KAS PADA
AWAL TAHUN
KAS DAN SETARA KAS PADA
AKHIR TAHUN
(4.637.166.117 )
135.429.971.004
209.722.385.751
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
(1.010.856.685 )
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON
AND CASH EQUIVALENT
27.884.939.719
CASH AND AND CASH
EQUIVALENT
AT BEGINNING OF YEAR
135.429.971.004
CASH AND CASH
EQUIVALENT
AT END OF YEAR
The accompanying notes to the consolidated financial statements form an integral part
of these consolidated financial statements.
6
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
.
PT CITA MINERAL INVESTINDO TBK AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS (continued)
FOR THE YEAR ENDED
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL 31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
2011
2010
Notes
AKTIVITAS YANG TIDAK
MEMPENGARUHI ARUS KAS
Reklasifikasi dari uang muka
pembelian aset tetap
Perolehan aset tetap melalui
sewa pembiayaan
Perolehan aset tetap melalui
hutang pembelian aset tetap
ACTIVITIES NOT
AFFECTING CASH FLOWS
16.820.581.855
-
1.149.202.890
-
11.376.100.800
-
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Reclasification from advance
for purchase of fixed assets
Acquisition of fixed assets
from financial lease
Acquisition of fixed assets
from liability for
purchase of fixed assets
The accompanying notes to the consolidated financial statements form an integral part
of these consolidated financial statements.
7
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
UMUM
1.
a. Pendirian Perusahaan
GENERAL
a. Establishment of the Company
Perusahaan didirikan pada tanggal 27 Juni 1992
dengan nama PT Cipta Panelutama Tbk berdasarkan
Akta No. 333 tanggal 27 Juni 1992 yang dibuat
dihadapan Arikanti Natakusumah, S.H., Notaris
di Jakarta dan telah disahkan oleh Menteri Kehakiman
Republik Indonesia dengan Surat Keputusan No. C22874.HT.01.01.TH.93 tanggal 7 Mei 1993. Pada tanggal
2 Mei 2007, Perusahaan melakukan perubahan nama
menjadi PT Cita Mineral Investindo Tbk.
The Company was established on June 27, 1992 under its
original name PT Cipta Panelutama Tbk based on notarial
deed No. 333 of Arikanti Natakusumah, S.H., Notary in
Jakarta dated June 27, 1992 and was approved by Ministry
of Justice of Republic of Indonesia in its Decision Letter
No. C2-2874.HT.01.01.TH.93 dated May 7, 1993. On
May 2, 2007, the Company changed its name into PT Cita
Mineral Investindo Tbk.
Anggaran Dasar Perusahaan
telah mengalami
beberapa kali perubahan, yang terakhir adalah dengan
Akta Notaris No. 18 tanggal 21 Juli 2011 dari Leolin
Jayayanti, S.H., sehubungan dengan persetujuan untuk
mengubah dan menyusun kembali Anggaran Dasar
Perusahaan dalam rangka penyesuaian dan untuk
memenuhi ketentuan perundang-undangan. Perubahan
terakhir tersebut telah disetujui oleh Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
berdasarkan Surat Keputusan No AHU-43638.AH.01.02
tahun 2011 tanggal 26 Agustus 2011.
Its Articles of Association has been amended from time to
time, the latest of which was covered by Notarial Deed
No. 18 of Leolin Jayayanti, S.H., dated July 21, 2011
concerning the change and restructure of the Company's
Articles of Association in order to conform with the
provisions of the Law. The latest amendment was approved
by the Minister of Law and Human Rights of Republic of
Indonesia based on his Decision Letter No. AHU43638.AH.01.02 tahun 2011 dated August 26, 2011.
Sesuai anggaran dasar Perusahaan, ruang lingkup
kegiatan Perusahaan terutama adalah pertambangan.
In accordance to the Company’s Articles of Association, the
Company’s scope of activities mainly comprises of mining.
Perusahaan berkedudukan di Jakarta, dengan kantor
pusat di Gedung Ratu Plaza Lantai 22, Jalan Jenderal
Sudirman No. 9, Jakarta Pusat. Perusahaan memulai
kegiatan operasi komersialnya sejak Juli 1992.
The Company is domiciled in Jakarta and its head office is
located at Gedung Ratu Plaza 22nd Floor, Jalan Jenderal
Sudirman No. 9, Central Jakarta. The Company commenced
its commercial operations in July 1992.
b. Penawaran Umum Efek Perusahaan dan Tindakan
Perusahaan Lainnya
b. Public Offering of the Company’s Shares and Other
Corporate Actions
Pada tanggal 27 Pebruari 2002, Perusahaan telah
memperoleh pernyataan efektif untuk melakukan
penawaran umum perdana sahamnya sebanyak
60.000.000 saham yang disertai penerbitan Waran Seri
I sebanyak 18.000.000 waran, dengan nilai nominal
Rp 100 per saham dengan harga penawaran sebesar
Rp 200 per saham, berdasarkan surat dari Ketua Badan
Pengawas Pasar Modal (BAPEPAM) No. S374/PM/2002. Seluruh saham Perusahaan
telah
dicatatkan di Bursa Efek Indonesia (BEI) sejak tanggal
20 Maret 2002.
On February 27, 2002, the Company obtained the effective
statement for the initial public offering of its shares involving
60,000,000 new shares,which embedded with 18,000,000
Series I Warrants, with par value of Rp 100 per share at an
offering price of Rp 200 per share based on the Capital
Market Supervisory Agency (BAPEPAM) Letter No. S374/PM/2002. All of the Company’s shares have been listed
at the Indonesia Stock Exchange (IDX) on March 20, 2002.
Pada bulan Pebruari 2003, sesuai persetujuan Rapat
Umum Pemegang Saham Luar Biasa (RUPSLB) pada
tanggal 22 April 2002, Perusahaan melaksanakan
pembagian saham bonus sebesar Rp 4.800.000.000
atau sejumlah 48.000.000 saham dengan nilai nominal
Rp 100 per saham yang seluruhnya berasal dari agio
saham.
In February 2003, based on the Shareholders’ Extraordinary
General Meeting (EGM) held on April 22, 2002, the
Company
issued
bonus
shares
amounting
to
Rp 4,800,000,000 or 48,000,000 shares with a par value of
Rp 100 per share, which were derived from the additional
paid in capital.
Selama periode pelaksanaan Waran Seri I yaitu dari
September 2002 sampai dengan tanggal 19 Maret
2005, telah terjadi pelaksanaan konversi Waran Seri I
menjadi saham Perusahaan sejumlah 97.000 saham.
During the exercise period of Warrant Series I, which is from
September 2002 until March 19, 2005, there has been a
conversion of Warrants Series I into shares of the Company
amounting to 97,000 shares.
8
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
U M U M (lanjutan)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
b. Penawaran Umum Efek Perusahaan
Perusahaan Lainnya (lanjutan)
GENERAL (continued)
dan Tindakan
b. Public Offering of the Company’s Share and Other
Corporate Actions (continued)
Pada tanggal 1 Mei 2007, Perusahaan
telah
memperoleh pernyataan efektif untuk melakukan
Penawaran Umum Terbatas I kepada Para Pemegang
Saham Dalam rangka Penerbitan Hak Memesan
Efek Terlebih Dahulu (HMETD) (PUT I) sebanyak
835.481.300 saham dengan harga penawaran sebesar
Rp 100 per saham, berdasarkan surat dari Ketua Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(BAPEPAM - LK) No. S-2043/BL/2007. Saham-saham
hasil PUT I tersebut telah dicatatkan di BEI pada
tanggal 16 Mei 2007.
On May 1, 2007, the Company obtained the effective
statement for the Limited Public Offering I with pre-emptive
rights to the shareholders (LPO I) of 835,481,300 shares,
with offering price of Rp 100 per share based on the Capital
Market and Financial Institution Supervisory Agency
(BAPEPAM - LK) Letter No. S-2043/BL/2007. All shares
issued from LPO I have been listed in the IDX on May 16,
2007.
Pada tanggal 22 Pebruari 2010, Perusahaan telah
memperoleh pernyataan efektif untuk melakukan
Penawaran Umum Terbatas II kepada Para Pemegang
Saham Dalam Rangka penerbitan HMETD (PUT II)
sebanyak 2.247.156.600 saham dengan harga
penawaran sebesar Rp 100 per saham, berdasarkan
surat dari Ketua BAPEPAM-LK No. S-1528/BL/2010.
Saham-saham hasil PUT II tersebut telah dicatatkan di
BEI pada tanggal 27 Juli 2010 (lihat Catatan 21).
On February 22, 2010, the Company obtained
the effective statement for the Limited Public Offering II with
pre-emptive rights to the shareholders (LPO II) of
2,247,156,600 shares, with offering price of Rp 100 per
share based on the Capital Market and Financial Institution
Supervisory
Agency
(BAPEPAM
LK) Letter
No. S-1528/BL/2010. All shares issued from LPO II have
been listed in the IDX on July 27, 2010 (see Note 21).
c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan
c. Boards of Commissioners
Committee and Employees
and
Directors,
Audit
Based on the Minutes of the Shareholders’ Extraordinary
General Meeting No.18 dated July 21, 2011 and No.36
dated June 29, 2009 of Leolin Jayayanti, S.H., the
composition of the Company’s Boards of Directors and
Commissioners as of December 31, 2011 and 2010 are as
follows:
Berdasarkan Akta Berita Acara Rapat Umum
Pemegang Saham Luar Biasa No. 18 tanggal 21 Juli
2011 dan dari No. 36 tanggal 29 Juni 2009 oleh Notaris
Leolin Jayayanti, S.H., susunan Komisaris dan Direksi
Perusahaan
pada tanggal 31 Desember 2011 dan
2010 adalah sebagai berikut:
2011
2010
Komisaris
Presiden Komisaris
Komisaris Independen
Komisaris
:
:
:
Djohan Surjaputra *)
Djohan Surjaputra
Edward Sumarli
Lim Lisa Rita Indriawati -
:
:
:
Commissioners
President Commissioner
Independent Commissioner
Commissioner
Direksi
Presiden Direktur
Direktur
:
:
Citro Utomo
Liem Hok Seng
:
:
Directors
President Director
Director
Citro Utomo
Liem Hok Seng
*) Pada tahun 2011 merangkap sebagai Komisaris Independen.
*) Also act as Independent Commissioner in 2011.
Susunan Komite Audit Perusahaan
pada tanggal
31 Desember 2011 dan 2010 adalah sebagai berikut:
The composition of the Company’s Audit Committee as of
December 31, 2011 and 2010:
2011
Ketua
Anggota
Anggota
:
:
:
2010
Djohan Surjaputra
Toni Setioko
Tsun Tien Wen Lie
Edward Sumarli
Toni Setioko
Tsun Tien Wen Lie
Jumlah
remunerasi
yang
dibayarkan
kepada
Komisaris dan Direksi Perusahaan
adalah sekitar
Rp 1.047.277.000 dan Rp 886.435.000, masing-masing
pada tahun 2011 dan 2010.
:
:
:
Chairman
Member
Member
Total remuneration incurred and paid to the Company’s
Commissioners and Directors totaled approximately
Rp 1,047,277,000 and Rp 886,435,000 in 2011 and 2010,
respectively.
9
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
U M U M (lanjutan)
1.
c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan (lanjutan)
GENERAL (continued)
c.
Pada
tanggal 31 Desember 2011 dan 2010,
Perusahaan dan Entitas Anak memiliki karyawan tetap
berjumlah 617 orang dan 482 orang (tidak diaudit).
Audit
As of December 31, 2011 and 2010, the Company and
Subsidaries have a total of 617 and 482 permanent
employees, respectively (unaudited).
d. Entitas Anak
d. Subsidiaries
Perusahaan mempunyai kepemilikan saham secara
langsung maupun tidak langsung pada Entitas Anak
sebagai berikut:
Perusahaan/Company
Boards of Commissioners and Directors,
Committee and Employees (continued)
Domisili/
Domicile
Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations
The Company has direct and indirect share ownerships in
the following Subsidiaries:
Persentase Kepemilikan
Efektif/Effective
Percentage of Ownership
Jenis Usaha/
Nature of Business
31 Desember
2011
31 Desember
2010
Jumlah Aset Sebelum
Eliminasi (milyar Rupiah)/
Total Assets before
Elimination (in Billions Rupiah)
31 Desember
2011
31 Desember
2010
Entitas Anak Langsung/
Direct Subsidiaries
PT Harita Prima Abadi
Mineral (HPAM)
Jakarta
Agustus 2005
Pertambangan Bauksit/
Bauxite mining
75,00%
75,00%
1.220
945
PT Karya Utama Tambangjaya
(KUTJ)
Jakarta
September 2008
Pertambangan Bauksit/
Bauxite mining
75,00%
75,00%
515
342
Entitas Anak Tidak
Langsung- melalui HPAM
/Indirect Subsidiaries-through HPAM
PT Sandai Karya Utama (SKU)*)
Jakarta
-
PT Ketapang Karya Utama (KKU)*)
Jakarta
-
PT Sandai Inti Jaya Tambang (SIJT)*)
Jakarta
-
PT Ketapang Karya Tambang (KKT)*)
Jakarta
-
PT Labai Persada Tambang (LPST)*)
Jakarta
-
PT Labai Pertiwi Tambang (LPT)*)
Jakarta
-
*)
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
mining Bauxite
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
*)
Sampai dengan tanggal 31 Desember 2011, SKU,KKU,SIJT,KKT,LPST dan LPT
belum beroperasi secara komersial
PT Harita Prima Abadi Mineral
(HPAM)
74,70%
74,70%
14,0
4,6
74,70%
74,70%
52,3
9,5
74,70%
74,70%
167,2
33,2
74,70%
74,70%
1,2
0,7
74,70%
74,70%
2,9
0,8
74,70%
74,70%
8,8
6,2
Up to December 31, 2011, SKU,KKU,SIJT,KKT,LPST and LPT have not yet started their
respective commercial operations
PT Harita Prima Abadi Mineral (HPAM)
HPAM didirikan berdasarkan Akta Notaris Soekaimi,
S.H., No.86 tertanggal 17 September 1996 dan
telah disahkan oleh Menteri Kehakiman Republik
Indonesia
melalui
Surat
Keputusan
No.
C-24608.HT.01.01.Tahun.97 tertanggal 4 Juni 1997
serta telah diumumkan dalam Tambahan Berita Negara
Republik Indonesia No. 67 tertanggal 22 Agustus 1997
Tambahan No. 3539.
HPAM was established based on Notarial Deed No. 86 of
Soekaimi, S.H., dated September 17, 1996. The deed of
establishment was approved by the Minister of Justice of
Republic of Indonesia in its Decision Letter No. C24608.HT.01.01.Tahun.97 dated June 4, 1997 and was
published in Supplement No. 3539 of State Gazette No. 67
dated August 22, 1997.
Anggaran Dasar HPAM telah mengalami beberapa kali
perubahan, terakhir berdasarkan Akta No. 74 dari
Notaris Marina Soewana, S.H., tertanggal 26 Juni 2009
sehubungan dengan perubahan maksud dan tujuan
serta kegiatan usaha utama HPAM. Akta perubahan
tersebut telah mendapat pengesahan dari Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia
melalui Surat No. AHU-34143.AH.01.02 tertanggal
21 Juli 2009.
HPAM’s Articles of Association has been amended from
time to time, the latest of which was covered by Notarial
Deed No. 74 of Marina Soewana, S.H., dated June 26, 2009
concerning the changes of the HPAM’s main bussiness
activities. This amendment was approved by the Minister of
Justice and Human Rights of Republic of Indonesia in its
Decision
Letter
No.
AHU-34143.AH.01.02
dated
July 21, 2009.
HPAM memulai operasi komersialnya pada bulan
Agustus 2005, dan berkantor pusat di Jakarta dengan
lokasi kegiatan usaha di Kabupaten Ketapang,
Kalimantan Barat.
HPAM commenced its commercial operations in August
2005 and its head office is located in Jakarta with business
activities located in Kabupaten Ketapang, West Kalimantan.
10
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
U M U M (lanjutan)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
d. Entitas Anak (lanjutan)
GENERAL (continued)
d. Subsidiaries (continued)
PT Karya Utama Tambangjaya (KUTJ)
PT Karya Utama Tambangjaya (KUTJ)
KUTJ didirikan di Jakarta berdasarkan Akta No. 2
tanggal 16 Pebruari 2004 yang dibuat dihadapan Yulida
Vincestra, S.H,. Notaris di Jakarta dan telah disahkan
oleh Menteri Kehakiman dan Hak Asasi Manusia
Republik
Indonesia
melalui
Surat
Keputusan
No. C-19111 HT.01.01.Tahun 2004 tanggal 30 Juli 2004.
KUTJ was established in Jakarta based on Notarial Deed
No. 2 of Yulida Vincestra, S.H,. dated February 16, 2004
notary in Jakarta. The deed of establishment was approved
by the Minister of Justice and Human Rights Republic of
Indonesia
in
its
Decision
Letter
No. C-19111
HT.01.01.Tahun 2004 dated July 30, 2004.
Anggaran Dasar KUTJ telah mengalami beberapa kali,
perubahan terakhir dengan Akta No.24 tanggal
14 September 2009 yang dibuat dihadapan Leolin
Jayayanti, S.H., Notaris di Jakarta mengenai
peningkatan modal dasar, modal ditempatkan dan
disetor KUTJ dan telah disahkan oleh Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia melalui
Surat Keputusan No. AHU-46161.A.H.01.02 tanggal
17 September 2009.
KUTJ’s Articles of Association has been amended from time
to time, the latest of which was covered by Notarial Deed
No. 24 of Leolin Jayayanti, S.H., notary in Jakarta dated
September 14, 2009 concerning the increase of authorized
issued and fuly paid capital. This amendment was approved
by the Minister of Law and Human Rights in its Decision
Letter No. AHU-46161.A.H.01.02 dated September 17,
2009.
KUTJ memulai produksi komersialnya pada bulan
September 2008, dan berkantor pusat di Jakarta dengan
lokasi kegiatan usaha di Kabupaten Ketapang,
Kalimantan Barat.
KUTJ commenced its commercial operations in September
2008 and its head office is located in Jakarta with business
activities located in Kabupaten Ketapang, West Kalimantan.
Akuisisi KUTJ
Acquisition of KUTJ
Pada tanggal 30 Oktober 2009, Perusahaan
telah
menandatangani perjanjian pengikatan jual beli saham
dengan PT Harita Jayaraya (HJR), dimana HJR menjual
75% kepemilikan sahamnya dalam KUTJ dengan harga
jual beli yang disepakati sebesar Rp 224.250.000.000.
On October 30, 2009, the Company entered into shares sale
and purchase commitment agreement with PT Harita
Jayaraya (HJR), whereby HJR sold its 75% share ownership
in KUTJ at the agreed consideration price of
Rp 224,250,000,000.
Persetujuan atas usulan penyertaan seperti yang
disebutkan di atas telah diperoleh dari pemegang saham
Perusahaan
dalam RUPSLB yang diadakan pada
tanggal 22 Pebruari 2010. Pada tanggal 22 Maret 2010,
Perusahaan telah melunasi pembayaran atas harga
pembelian
yang
disepakati
sebesar
Rp 224.250.000.000. Pada tanggal 14 April 2010,
Perusahaan telah menandatangani perjanjian jual beli
saham dengan HJR.
The approval for the above-mentioned proposed acquisition
was obtained from the shareholders of the Company during
the EGM that was held on February 22, 2010. On March 22,
2010, the Company settled the full amount of the purchase
consideration of Rp 224,250,000,000. On April 14, 2010, the
Company entered into shares sale and purchase agreement
with HJR.
Akuisisi ini dicatat dengan metode pembelian dimana
Perusahaan mencatat goodwill yang merupakan selisih
lebih antara harga perolehan investasi dengan
nilai wajar atas aset bersih KUTJ sebesar
Rp 129.620.551.033 yang diamortisasi selama 5 tahun
dan disajikan sebagai akun “Goodwill-bersih” pada
laporan posisi keuangan konsolidasian. Sesuai PSAK
No. 22 (Revisi 2009), “Kombinasi Bisnis”, Efektif tanggal
1 Januari 2011 goodwill tidak diamortisasi dan diuji bagi
penurunan nilai setiap tahunnya. Nilai goodwill-bersih
Perusahaan pada tanggal 31 Desember 2011dan 2010
masing-masing adalah sebesar Rp 82.447.757.006 dan
Rp 110.177.468.378. Penjelasan lebih rinci diungkapkan
dalam Catatan 2c, 2q dan 19.
The said acquisition is accounted for using the purchase
method, whereby the Company recognized goodwill which
represent the excess of the cost of an acquisition over the
fair value of the net assets of KUTJ amounting to
Rp 129,620,551,033 which is being amortized over 5 years
and presented as “Goodwill-net” in the consolidated
statements of financial position. Under PSAK 22 (Revised
2009), “Business Combinations”, effective on January 1,
2011 such goodwill is not amortized and subject to an
annual impairment testing. The carrying amount of the
goodwill-net as of December 31, 2011 and 2010 amounted
Rp 82,447,757,006 and Rp 110,177,468,378 respectively.
Further details are disclosed in Notes 2c,2q and 19.
PT Sandai Karya Utama (SKU)
PT Sandai Karya Utama (SKU)
SKU didirikan berdasarkan Akta Notaris Titik Krisna
Murti W.H, S.H., M.Kn., dengan akta No. 11 tanggal
17 Desember 2007. Akta tersebut telah mendapat
pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Keputusan
No. AHU-01937.AH.01.01.Tahun 2008.
SKU was established based on Notarial Deed No. 11 of Titik
Krisna Murti W.H, S.H., M.Kn., dated December 17, 2007.
The deed of establishment was approved by the Minister of
Law and Human Rights of Republic of Indonesia in its
Decision Letter No. AHU-01937.AH.01.01.Tahun 2008.
11
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011
DENGAN ANGKA PERBANDINGAN TAHUN 2010
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
U M U M (lanjutan)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2011
WITH COMPARATIVE FIGURES FOR 2010
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
d. Entitas Anak (lanjutan)
GENERAL (continued)
d. Subsidiaries (continued)
PT Ketapang Karya Utama (KKU)
PT Ketapang Karya Utama (KKU)
KKU didirikan berd