LKFS Bayan Resources Sept 13 (FC 4.7x)
PT BAYAN RESOURCES Tbk.
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2013 DAN 2012/
30 SEPTEMBER 2013 AND 2012
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET LANCAR
Kas dan setara kas
Kas dan setara kas yang
dibatasi penggunaannya
Piutang usaha, bersih
- pihak ketiga
- pihak berelasi
Piutang non-usaha
- pihak ketiga
Piutang derivatif
Persediaan, bersih
Pajak dibayar dimuka,
bagian jangka pendek
Uang muka dan
biaya dibayar dimuka
Biaya mobilisasi yang ditangguhkan,
bagian jangka pendek
Aset lancar lainnya
JUMLAH ASET LANCAR
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2013
31 Desember/
December
2012
4
212,219,683
152,769,325
8
31,056,154
7,125,180
5
5,32
43,922,376
4,531,097
79,629,117
8,682,221
6
21
7
3,888,989
10,704,289
170,587,333
1,602,495
8,045,723
188,130,061
CURRENT ASSETS
Cash and cash equivalents
Restricted cash and
cash equivalents
Trade receivables, net
third parties related parties Non-trade receivables
third parties Derivative receivables
Inventories, net
9a
31,896,254
67,935
Prepaid taxes, current portion
13
12,012,493
6,481,851
2,571,055
2,025,378
3,450,724
3,934,892
Advances and prepaid expenses
Deferred mobilisation costs,
current portion
Other current assets
525,415,101
459,919,524
TOTAL CURRENT ASSETS
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET TIDAK LANCAR
Piutang non-usaha
- pihak berelasi
Kas dan setara kas yang
dibatasi penggunaannya
Uang muka dan
biaya dibayar dimuka
Pajak dibayar dimuka,
dikurangi bagian jangka pendek
Aset tetap, bersih
Biaya eksplorasi dan
pengembangan yang
ditangguhkan, bersih
Aset pajak tangguhan, bersih
Biaya pengupasan tanah yang
ditangguhkan, bersih
Properti pertambangan
Aset tidak lancar lainnya
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2013
31 Desember/
December
2012
NON-CURRENT ASSETS
Non-trade receivables
related parties Restricted cash and
cash equivalents
6,32
813,679
623,048
8
400,000
400,000
13
15,811,004
14,655,964
9a
10
238,060,429
292,721,714
293,103,681
327,339,668
Advances and prepaid expenses
Prepaid taxes,
net of current portion
Fixed assets, net
11
9d
23,120,189
36,550,456
24,808,149
31,251,109
Deferred exploration and
development expenditures, net
Deferred tax assets, net
12
14
260,413,926
486,617,213
1,516,364
268,926,703
486,617,213
1,459,929
Deferred stripping costs, net
Mining properties
Other non-current assets
JUMLAH ASET TIDAK LANCAR
1,356,024,974
1,449,185,464
TOTAL NON-CURRENT ASSETS
JUMLAH ASET
1,881,440,075
1,909,104,988
TOTAL ASSETS
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
LIABILITAS JANGKA PENDEK
Hutang usaha
- pihak ketiga
- pihak berelasi
Hutang pajak
Beban akrual
Pinjaman jangka panjang yang
akan jatuh tempo dalam
satu tahun
- pihak ketiga
Sewa pembiayaan
Liabilitas derivatif yang akan jatuh
Tempo dalam satu tahun
Uang muka dari pelanggan
- pihak ketiga
Hutang lain-lain
- pihak ketiga
15
15,32
9b
16
JUMLAH LIABILITAS JANGKA
PANJANG
JUMLAH LIABILITAS
30 September/
September
2013
163,492,734
20,971,545
16,891,534
79,445,155
31 Desember/
December
2012
196,828,892
31,390,665
30,608,181
91,863,215
CURRENT LIABILITIES
Trade payables
third parties related parties Taxes payable
Accrual expenses
18
2i,17
131,683,226
143,766
25,194,768
-
21
12,818,466
-
850,007
7,555,188
10,862,541
14,031,942
Current maturities of
long-term loans
third parties Finance lease
Current maturities of
Derivative liabilities
Advance from customer
third parties Other payables
third parties -
437,158,974
397,472,851
TOTAL CURRENT LIABILITIES
JUMLAH LIABILITAS JANGKA
PENDEK
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang, setelah
dikurangi bagian yang akan
jatuh tempo dalam satu tahun
- pihak ketiga
Sewa Pembiayaan, setelah dikurangi
Bagian yang jatuh tempo dalam satu tahun
Liabilitas imbalan kerja
jangka panjang
Liabilitas derivatif, setelah dikurangi
bagian yang akan jatuh tempo
dalam satu tahun
Liabilitas pajak tangguhan, bersih
Penyisihan untuk pembongkaran,
pemindahan, reklamasi dan
restorasi
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
NON-CURRENT LIABILITIES
18
Long-term loans, net of current
maturities
third parties Finance leases, net of current
maturities
Long term
employee benefits liabilities
582,070,004
616,777,571
289,263
-
20
5,756,410
4,921,751
21
9e
9,000,000
159,596,758
173,708,671
19
9,047,419
8,533,034
Derivative liabilities, net of current
maturities
Deferred tax liabilities, net
Provision for decommissioning,
demobilisation, reclamation
and restoration
765,759,854
803,941,027
TOTAL NON-CURRENT
LIABILITIES
1,202,918,828
1,201,413,878
TOTAL LIABILITIES
2i,17
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/4 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2013
31 Desember/
December
2012
EKUITAS YANG DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS
INDUK
Modal saham:
Modal dasar - 12.000.000.000 lembar
saham ditempatkan dan disetor
penuh - 3.333.333.500 lembar
saham dengan nilai nominal
Rp 100 per lembar saham
Tambahan modal disetor, neto
Modal donasi
Laba ditahan:
- Dicadangkan
- Tidak dicadangkan
Akumulasi laba komprehensif lainnya:
- Selisih nilai transaksi atas
penambahan modal
entitas anak
perusahaan
- Cadangan lindung nilai arus kas
Kepentingan nonpengendali
JUMLAH EKUITAS
JUMLAH LIABILITAS DAN
EKUITAS
EQUITY ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT
Share capital:
Authorised - 12,000,000,000 shares
issued and fully paid 3,333,333,500 shares
at par value of Rp 100
per share
Additional paid in capital, net
Donated capital
Difference in value from
Retained earnings:
Appropriated Unappropriated Accumulation of other
comprehensive income :
Difference in value from transactions for
subscription of additional
shares in subsidiaries
Cash flow hedging reserve -
22a
22b
35,685,809
200,202,189
48,466
35,685,809
200,202,189
48,466
23a
8,176,536
244,892,974
8,176,536
271,878,800
25
21
1,886,148
7,269,923
1,886,148
5,381,414
498,162,045
523,259,362
180,359,202
184,431,748
Non-controlling interest
678,521,247
707,691,110
TOTAL EQUITY
1,881,440,075
1,909,104,988
TOTAL LIABILITIES AND
EQUITY
39
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2 Schedule
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM UNTUK PERIODE
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali laba bersih per saham)
Catatan/
Notes
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
except earnings per share)
30 September/ 30 September/
September
September
2013
2012
Pendapatan
26
849,979,487
Beban pokok pendapatan
27
(743,478,135)
(882,203,210)
106,501,352
201,221,075
Laba bruto
1,083,424,285
Revenue
Cost of revenue
Gross profit
Beban penjualan
28
(63,927,954)
(71,693,026)
Beban umum dan administrasi
Pendapatan bunga
Beban keuangan
Beban lain-lain, bersih
29
(22,279,079)
1,946,078
(28,397,951)
(29,400,033)
(25,274,750)
947,628
(23,778,402)
(7,407,044)
(35,557,587)
74,015,481
4,499,215
(16,394,298)
Income tax expense
(31,058,372)
57,621,183
Profit for the period
18
30
Laba sebelum pajak
Beban pajak penghasilan
9c
Laba periode berjalan
Laba komprehensif lain
Cadangan nilai wajar
lindung nilai arus kas,
bersih setelah pajak
Profit before tax
Other comprehensive income
21
Pendapatan komprehensif lain,
bersih setelah pajak
Laba komprehensif periode berjalan
Laba yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan nonpengendali
Selling expenses
General and administration
expenses
Interest income
Finance costs
Other expenses, net
31
1,995,337
5,213,784
Cash flow hedging reserve,
net of tax
1,995,337
5,213,784
Other comprehensive income,
net of tax
(29,063,035)
62,834,967
Comprehensive income
for the period
(26,985,826)
(4,072,546)
59,001,495
(1,380,312)
Profit attributable to:
Owners of the parent entity
Non-controlling interests
(31,058,372)
57,621,183
Jumlah laba komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
(24,990,489)
(4,072,546)
63,895,840
(1,060,873)
Total comprehensive income
attributable to:
Owners of the parent entity
Non-controlling interests
Jumlah laba komprehensif
(29,063,035)
62,834,967
Total comprehensive income
Laba bersih per saham dasar
31
(0.01)
0.02
Basic earnings per share
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/1 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat)
Catatan/
Notes
Saldo 1 Januari
2013
Laba bersih
periode berjalan
Selisih nilai transaksi
restrukturisi entitas
sepengendali
Pendapatan komprehensif
lainnya:
Cadangan lindung nilai
arus kas, bersih
Saldo 30 September 2013
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen
ekuitas lainnya/
Other equity
component
Selisih nilai
Selisih nilai
transaksi atas
transaksi
penambahan
restrukturisasi
modal anak
entitas
perusahaan/
sepengendali/
Difference in
Cadangan
Difference in
value from
nilai wajar
value from
transactions
lindung nilai
Modal
restructuring
for subscription
arus kas/
Laba ditahan/Retained earnings
donasi/
transactions of
of additional
Cash flow
Tidak
Donated
entities under
shares in
hedging
Dicadangkan/
dicadangkan/
capital
common control
subsidiaries
reserve
Appropriated
Unappropriated
Agio
saham/
Additional
paid in
capital
Modal
saham/
Share
capital
35,685,809 195,880,073
-
-
-
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars)
-
4,322,116
48,466
4,322,116
1,886,148
-
-
-
-
(4,322,116)
5,381,414
8,176,536
-
-
-
-
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah/
Total
271,878,800
523,259,362
(26,985,826)
(26,985,826)
-
-
-
-
-
-
1,888,509
-
-
1,888,509
35,685,809 200,202,189
48,466
-
1,886,148
7,269,923
8,176,536
244,892,974
498,162,045
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
184,431,748
(4,072,546)
Jumlah
ekuitas/
Total
equity
707,691,110
Balance at 1 January
2013
Net income
for the period
(31,058,372)
-
Difference in value from
restructuring transactions
of entities under
common control
-
1,888,509
Other comprehensive
income:
Cash flow hedging
and paid
678,521,247
Balance at
30 September 2013
180,359,202
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/2 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE ENAM BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat)
Catatan/
Notes
Saldo 1 Januari
2012
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen
ekuitas lainnya/
Other equity
component
Selisih nilai
Selisih nilai
transaksi atas
transaksi
penambahan
restrukturisasi
modal anak
entitas
perusahaan/
sepengendali/
Difference in
Cadangan
Difference in
value from
nilai wajar
value from
transactions
lindung nilai
Modal
restructuring
for subscription
arus kas/
Laba ditahan/Retained earnings
donasi/
transactions of
of additional
Cash flow
Tidak
Donated
entities under
shares in
hedging
Dicadangkan/
dicadangkan/
capital
common control
subsidiaries
reserve
Appropriated
Unappropriated
Agio
saham/
Additional
paid in
capital
Modal
saham/
Share
capital
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE THREE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars)
35,685,809 195,880,073
48,466
4,322,116
1,886,148
(1,791,416)
Jumlah/
Total
8,176,536
285,229,173
529,436,905
Kepentingan
nonpengendali/
Non-controlling
interests
190,342,980
Jumlah
ekuitas/
Total
equity
719,779,885
Balance at 1 January
2012
Net income
for the period
Laba bersih
periode berjalan
-
-
-
-
-
-
-
59,001,495
59,001,495
(1,380,312)
57,621,183
Dividen yang
dideklarasikan
-
-
-
-
-
-
-
(69,956,107)
(69,956,107)
(4,581,755)
(74,537,862)
Pendapatan komprehensif
lainnya:
Cadangan lindung nilai
arus kas, bersih
Saldo 30 September 2012
Dividend declared
-
-
-
-
4,894,345
-
-
4,894,345
319,439
5,213,784
Other comprehensive
income:
Cash flow hedging
reserve, net
35,685,809 195,880,073
48,466
4,322,116
1,886,148
3,102,929
8,176,536
274,274,561
523,376,638
184,700,352
708,076,990
Balance at
30 September 2012
-
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat)
INTERIM CONSOLIDATED STATEMENTS OF CASH
FLOWS FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars)
30 September/
September
2013
Arus kas dari aktivitas operasi:
Penerimaan dari pelanggan
Pembayaran kepada direktur dan karyawan
Pembayaran kepada pemasok
Kas dihasilkan dari operasi
Pembayaran beban keuangan
Pembayaran royalti/
iuran eksploitasi
Pembayaran pajak
Penerimaan pengembalian pajak
Penerimaan kewajiban lindung nilai
Pembayaran lain-lain, bersih
Arus kas bersih yang (digunakan untuk)/
diperoleh dari aktivitas operasi
Arus kas dari aktivitas investasi:
Perolehan aset tetap
Pembayaran biaya eksplorasi dan
pengembangan yang ditangguhkan
Hasil penjualan aset tetap
Penerimaan pendapatan bunga
Arus kas bersih yang digunakan
untuk aktivitas investasi
Arus kas dari aktivitas pendanaan
Perolehan kas dari pinjaman
Pembayaran kembali atas:
- Pinjaman jangka panjang
- Pinjaman jangka pendek
- Sewa pembiayaan
Perubahan dalam kas dan setara kas
yang dibatasi penggunaannya
Pembayaran atas:
- Dividen pemegang saham
- Dividen kepentingan nonpengendali
864,219,220
(39,092,952)
(738,814,224)
30 September/
September
2012
Cash flows from operating activities:
1,078,541,795
Receipts from customers
(44,457,697) Payments to directors and employees
(883,769,150)
Payments to suppliers
86,312,044
150,314,948
Cash generated from operations
(28,397,951)
(13,780,560)
(89,401,479)
(8,242,705)
22,757,962
39,727,180
(4,522,417)
(119,041,353)
(42,446,280)
3,481,272
1,723,279
(26,177,363)
Payments of finance costs
Payments of royalty/
exploitation fees
Payments of taxes
Receipts from tax refunds
Receipts of hedging obligations
Other payments, net
18,232,634
(45,926,057)
Net cash (used in)/generated
from operating activities
(4,271,565)
(110,633,044)
(512,843)
12,500
1,946,078
Cash flows from investing activities:
Acquisitions of fixed assets
Payments of deferred exploration and
(579,084)
development expenditures
282,094
Proceeds from sale of fixed assets
947,628
Receipts of interest income
(2,825,830)
(109,982,406)
68,000,000
569,000,000
(25,472)
(23,930,974)
-
(216,666,667)
(185,000,000)
(6,590)
4,087,310
(69,956,107)
(4,581,755)
Net cash used in
investing activities
Cash flows from financing activities
Proceeds from borrowings
Repayment of:
Long-term loans Short-term loans Finance leases Change in restricted cash and
cash equivalents
Payment of:
Shareholders dividend Non-controlling interests dividend -
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
44,043,554
96,876,191
Net cash generated from
financing activities
Kenaikan/(penurunan)
bersih kas dan setara kas
59,450,358
(59,032,272)
Net increase/(decrease) in
cash and cash equivalents
Kas dan setara kas awal periode
152,769,325
158,487,332
Cash and cash equivalents at
the beginning of the period
Kas dan setara kas akhir periode
212,219,683
99,455,060
Cash and cash equivalents at
the end of the period
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
The accompanying notes form an integral part of these
interim consolidated financial statements
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
UMUM
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
1.
GENERAL
PT Bayan Resources Tbk. (“Perusahaan”) didirikan
pada tanggal 7 Oktober 2004, berdasarkan Akta
Notaris No. 12 tanggal 7 Oktober 2004 yang dibuat di
hadapan Yani Indrawaty Wibawa, S.H., notaris di
Jakarta. Akta Notaris tersebut telah mendapat
pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Keputusan
No. C-30690 HT.01.01.TH.2004 tanggal 21 Desember
2004.
PT Bayan Resources Tbk. (the “Company”) was
established on 7 October 2004 based on Notarial
Deed No. 12 dated 7 October 2004 of Yani Indrawaty
Wibawa, S.H., notary in Jakarta. The Notarial Deed
has been approved by the Minister of Law and Human
Rights of the Republic of Indonesia by virtue of
Decree No. C-30690 HT.01.01.TH.2004 dated
21 December 2004.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan. Perubahan terakhir
berdasarkan Akta Notaris No. 139 tanggal 30 Mei
2013 yang dibuat dihadapan Mala Mukti, S.H., notaris
di Jakarta, yang pada pokoknya berisi mengenai
perubahan susunan Dewan Komisaris dan Direksi
Perusahaan.
The Company’s Articles of Association has been
amended several times. The latest amendment was
based on Notarial Deed No. 139 dated 30 May 2013
of Mala Mukti, S.H., notary in Jakarta, mainly
regarding the changes to the composition of the
Company’s Boards of Commissioners and Directors.
Akta Notaris tersebut telah diberitahukan kepada
Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dengan diterbitkannya Surat Penerimaan
Pemberitahuan Data Perseroan No. AHU-AH.01.1033416 tanggal 16 Agustus 2013.
The Notarial Deed has been notified to the Minister of
Law and Human Rights of the Republic of Indonesia
as evidenced by Notification and Acceptance Letter
No. AHU-AH.01.10-33416 dated 16 August 2013.
Pada tanggal 12 Agustus 2008, Perusahaan
melakukan Penawaran Umum Perdana (“IPO”)
sebanyak 833.333.500 saham biasa. Penawaran
saham kepada masyarakat tersebut dicatat di Bursa
Efek Indonesia pada tanggal 12 Agustus 2008.
On 12 August 2008, the Company conducted an Initial
Public Offering (“IPO”) of 833,333,500 ordinary
shares. The shares offered to the public in the IPO
were listed on the Indonesia Stock Exchange on
12 August 2008.
Aktivitas utama Perusahaan adalah perdagangan dan
jasa.
The principal activity of the Company is trading and
services.
Kantor pusat Perusahaan berlokasi di Gedung Office
8, lantai 37, SCBD Lot 28, Jalan Jenderal Sudirman
Kav. 52-53, Jakarta.
The Company’s head office is located at Office 8
Building, 37th floor, SCBD Lot 28, Jalan Jenderal
Sudirman, Kav. 52-53, Jakarta.
Perusahaan memiliki 406 karyawan pada tanggal
30 September 2013 (31 Desember 2012: 484) (tidak
diaudit).
The Company has 406 employees as at
30 September 2013 (31 December 2012: 484)
(unaudited).
The Company’s Boards of Commissioners and
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 30 September 2013 adalah sebagai
Directors as at 30 September 2013 were as follows:
berikut:
Komisaris Utama
:
Dato’ Dr. Low Tuck Kwong
:
President Commissioner
Komisaris
:
Michael Sumarijanto
:
Commissioners
Mauro Montenero*
Komisaris Independen
:
Rozik B. Soetjipto
:
Independent Commissioners
Djanadi Bimo Prakoso
Direktur Utama
:
Chin Wai Fong
:
President Director
Direktur
:
Lim Chai Hock
:
Directors
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Lee Je-Hyung*
Hermanto Suparman
Direktur tidak terafiliasi
:
R. Soedjoko Tirtosoekotjo
:
Non-affiliated Director
*) Ditunjuk pada tanggal 30 Mei 2013
*) Appointed on 30 May 2013
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 31 Desember 2012 adalah sebagai
berikut:
Komisaris Utama
Komisaris
:
:
Komisaris Independen
:
Direktur Utama
Direktur
:
:
Direktur tidak terafiliasi
:
:
:
The Company’s Boards of Commissioners and
Directors as at 31 December 2012 were as follows:
Dato’ Dr. Low Tuck Kwong
Michael Sumarijanto
Carlos Elzaquirre Alvear
Rozik B. Soetjipto
Djanadi Bimo Prakoso
Chin Wai Fong
Lim Chai Hock
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Seungbum Kim
Hermanto Suparman
R. Soedjoko Tirtosoekotjo
Susunan Komite Audit Perusahaan pada tanggal
30 September 2013 dan 31 Desember 2012 adalah
sebagai berikut:
Ketua
Anggota
GENERAL (continued)
:
:
President Commissioner
Commissioners
:
Independent Commissioners
:
:
President Director
Directors
:
Non-affiliated Director
The composition of the Company’s Audit Committee
as at 30 September 2013 and 31 December 2012 was
as follows:
Rozik B. Soetjipto
H. Abdurrohman
Bambang Gatot Ariyono
:
:
Chairman
Members
Perusahaan mempunyai kepemilikan langsung atau
tidak langsung di entitas anak sebagai berikut:
The Company has either direct or indirect ownership
in the following subsidiaries:
Jumlah aset
Anak
Aktivitas bisnis/
sebelum eliminasi/
perusahaan/
Lokasi/
Business
Persentase kepemilikan/
Total assets
Subsidiaries
Location
activities
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan langsung/Direct ownership
PT Dermaga
Jakarta
Perkasapratama
(“DPP”)
Jasa bongkar
muat batubara/
Coal handling
services
87.40
87.40
73,211,894
65,935,195
PT Indonesia
Pratama (“IP”)
Jakarta
Perdagangan,
jasa kontraktor
pertambangan/
Trading, mining
contractor
services
100
100
50,088,122
48,734,933
PT Perkasa
Inakakerta
(“PIK”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
89,093,587
96,181,751
PT Wahana
Jakarta
Baratama
Mining (“WBM”)
Pertambangan
batubara/
Coal mining
100
100
368,053,221
375,460,712
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah aset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan langsung/Direct ownership (lanjutan/continued)
PT Bayan Energy Jakarta
(“BE”)
Pertambangan,
pengangkutan
dan konstruksi/
Mining,
transportation
and construction
99.99
99.99
68,566,162
74,532,870
PT Firman Ketaun Jakarta
Perkasa (“FKP”)
Pertambangan
batubara/
Coal mining
100
100
106,588,591
143,152,728
PT Teguh
Sinarabadi
(“TSA”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
64,408,639
58,683,321
PT Metalindo
Prosestama
(“MP”)
Jakarta
Investasi pada
entitas anak/
Investment in
subsidiary
95.2
95.2
179,047,699
212,346,627
PT Fajar Sakti
Prima (“FSP”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
37,035,352
38,364,743
PT Bara Tabang
(“BT”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
2,634,112
2,149,527
PT Brian Anjat
Kalimantan Pertambangan
Sentosa (“BAS”) Timur/East batubara/
Kalimantan Coal mining
100
100
701,365
637,008
PT Muji Lines
(“ML”)
100
100
119,451,234
117,135,712
56.05
56.05
404,515,656
411,913,603
92.7
178,619,516
211,903,118
Jakarta
Kangaroo
Australia
Resources
Limited (“KRL”)
Perkapalan/
Shipping
Investasi pada
entitas anak/
Investment in
subsidiary
Kepemilikan tidak langsung melalui MP/Indirect ownership through MP
PT Gunungbayan Jakarta
Pratamacoal
(“GBP”)
Pertambangan
batubara/
Coal mining
92.7
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah aset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL
PT Sumber Aset Jakarta
Utama (“SAU”)
Jasa kontraktor
pertambangan,
pembangunan,
pengangkutan,
dan perdagangan/
Mining contractor
service, construction,
transportation and
trading
56.05
56.05
12,334,809
12,396,710
PT Dermaga
Energi
(“DE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
638,430
827,084
PT Tanur Jaya
(“TJ”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
587,697
836,753
PT Silau
Jakarta
Kencana (“SK”)
Pertambangan
batubara/
Coal mining
55.49
55.49
505,565
609,761
PT Orkida
Jakarta
Makmur (“OM”)
Pertambangan
batubara/
Coal mining
55.49
55.49
472,088
593,295
PT Sumber Api
(“SA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
495,542
599,035
PT Tiwa Abadi
(“TA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
502,400
606,100
PT Apira Utama
(“AU”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
89,449
606,100
PT Bara Sejati
(“BS”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
128,996
606,100
PT Cahaya Alam
(“CA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
71,846
606,100
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah aset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL
PT Mahakam
Energi Lestari
(“MEL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
130,746
157,017
PT Mahakam
Bara Energi
(“MBE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
130,754
83,485
PT Mamahak
Coal Mining
(“MCM”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
11,703,778
17,314,465
PT Bara Karsa
Lestari (“BKL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
54,653
26,590
Dalam laporan keuangan konsolidasian interim ini,
Perusahaan dan entitas anaknya secara bersamasama disebut sebagai “Grup”.
In these interim consolidated financial statements, the
Company and its subsidiaries are collectively referred
to as the “Group”.
Pada
tanggal
30
September
2013,
Grup
memperhitungkan pengalihan TA, AU, BS dan CA,
(yang dibeli dari PT Ilthabi Bara Utama (“IBU”), ke
KRL telah selesai. Lihat Catatan 24 untuk status
hukum pada tanggal 30 September 2013.
As at 30 September 2013 the Group has accounted
for the subsequent transfer of TA, AU, BS and CA,
(purchased from PT Ilthabi Bara Utama (“IBU”), to
KRL as being completed. Please refer to Note 24 for
the legal status as at 30 September 2013.
Kegiatan pertambangan atau eksplorasi BAS, BT,
FSP, AU, BS, CA, TA, DE, SK, SA, TJ, OM, MCM,
MBE, MEL, dan BKL pada awalnya diatur dalam
Kuasa Pertambangan (“KP”) yang dikeluarkan oleh
Kabupaten Kutai Kartanegara. Pada tanggal laporan
keuangan ini, BAS, BT, FSP, TA, DE, SK, SA, TJ,
OM, MCM, MBE, MEL, dan BKL telah mendapatkan
Izin Usaha Pertambangan (“IUP”) sebagaimana diatur
dalam peraturan pelaksanaan Undang-Undang
Pertambangan No. 4/2009 mengenai Pertambangan
Mineral dan Batubara (lihat Catatan 33s). Kegiatan
pertambangan atau eksplorasi PIK, WBM, FKP, GBP,
dan TSA diatur dalam Perjanjian Kerjasama
Pengusahaan Pertambangan Batubara (“PKP2B”)
dengan Pemerintah Republik Indonesia.
Mining or exploration activities of BAS, BT, FSP, AU,
BS, CA, TA, DE, SK, SA, TJ, OM, MCM, MBE, MEL,
and BKL commenced under Mining Rights issued by
the Regency of Kutai Kartanegara. As the date of
these financial statements, BAS, BT, FSP, TA, DE,
SK, SA, TJ, OM, MCM, MBE, MEL, and BKL have
received the Mining Business Licences (“IUP”) as
required by the implementing regulations for Mining
Law No. 4/2009 on Mineral and Coal Mining (refer to
Note 33s). Mining or exploration activities of PIK,
WBM, FKP, GBP and TSA are governed by Coal
Contracts of Work (“CCoW”) with the Government of
the Republic of Indonesia.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Pada tanggal 14 Desember 2011, Perusahaan
mengakuisisi 56,05% saham KRL. KRL adalah
perusahaan publik yang terdaftar di Australia Stock
Exchange. Perusahaan ini didirikan dan berdomisili di
Australia (lihat Catatan 24).
On 14 December 2011, the Company acquired
56.05% of the share capital of KRL. KRL is a publicly
listed company on the Australian Stock Exchange. It is
incorporated and domiciled in Australia (refer to
Note 24).
Perpajakan PKP2B generasi ketiga
Taxation for third generation CCoWs
Dalam hal pemenuhan kewajiban pajak-pajak dan
kewajiban keuangan lainnya, entitas anak pemegang
PKP2B generasi ketiga mengikuti ketentuan
sebagaimana diatur dalam PKP2B terkait dan uang
muka pajak yang bersangkutan dapat dipulihkan
sepenuhnya.
In forms of fulfillment of the taxes payable and other
financial liabilities, the subsidiaries holding the third
generation CCoW comply with regulations which are
governed by the related CCoW and associated
prepaid taxes are fully recoverable.
Area eksplorasi dan eksploitasi/pengembangan
Exploration and exploitation/development areas
Grup
memiliki
area
eksplorasi
eksploitasi/pengembangan sebagai berikut:
The Group has the following areas currently in
exploration and exploitation/development:
dan
Area eksplorasi
Nama lokasi/
Location name
KW.05PB0065
KW.KTN 2009 1649 ER
KW.KTN 2009 002 ER
KW.KTN 2009 008 ER
KW.KTN 2009 005 ER
KW.KTN 2009 004 ER
KW.KTN 2009 003 ER
KW.KTN 2009 007 ER
KW.KTN 2008 017 Ep
KW.KTN 2008 048 Ep
Exploration areas
Nama
pemilik
izin lokasi/
Concession
owner
Tanggal
perolehan
izin eksplorasi/
Date of exploration
permit
PIK
4 April/April 2006
Tanggal
berakhir
izin/
Expiry date of permit
2 Januari/January
2011**
1 Desember/
December 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
26 Maret/March 2008
5 Juni/June 2008
20 Agustus/August
2009
6 Oktober/October
2009
12 November/
November 2009
1 Desember/December
2011**
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
26 Maret/March 2028 **
5 Juni/June 2028 **
19 Agustus/ August
2011**
6 Oktober/October
2015
12 November/
November 2015
BAS
TA
DE
SK
SA
TJ
OM
AU
CA
64.07.03.08
BKL
64.07.03.17
MBE
64.07.03.16
MEL
Persentase
kepemilikan
konsesi/
Percentage of
ownership
of concession
Jumlah biaya eksplorasi dan
pengembangan tangguhan bersih
pada tanggal 30 September
2013/Total net deferred
exploration and development
expenditures as at 30 September
2013
100%
960,015
100%
100%
100%
100%
100%
100%
100%
100%
100%
538,079
81,830
97,360
83,132
53,508
112,585
39,834
79,414
58,802
100%
54,653
100%
130,754
100%
130,746
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
1. UMUM (lanjutan)
●
Area eksploitasi/pengembangan
Nama
lokasi/
Location
name
Blok-I/Block-I
Blok
Sepaso/Block
Sepaso
Blok
Satui/Block
Satui
KW KTN
2005018
KW KTN
2004046
KW.03PB
0059
KW.03PB
0058
GBP1)
2 Agustus/
August 1999
28 Agustus/
August 2007
PIK1)
13 Agustus/
August 2007
WBM1)
26 Oktober/
October 2007
FSP2)
21 Juli/July 2005
BT2)
7 April/April 2008
29 April/April
2008
29 April/April
2008
SW dan/and E
Blok/Block
3)
**
Tanggal
perolehan
izin eksploitasi
atau
pengembangan/
Date of
exploitation or
development
permit
GBP1)
KW.KTN 2008
017 Ep
KW.KTN 2008
015 Ep
KW.KTN 2008
048 Ep
2)
Nama
pemilik
izin lokasi/
Concession
owner
Blok-II/Block-II
KW.051PB010
8
KW.KTN 2009
002 ER
KW.KTN 2009
008 ER
KW.KTN 2009
005 ER
KW.KTN 2009
004 ER
KW.KTN 2009
003 ER
KW.KTN 2009
007 ER
1)
1.
TSA1)
FKP1)
OM3)
27 Oktober/
October 2010
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
AU3)
26 Maret/March
2008
BS3)
5 Juni/June 2008
CA3)
5 Juni/June 2008
7 April/ April
2010
FKP1)
TA3)
DE3)
SK3)
SA3)
TJ3)
MCM1)
Tanggal
berakhir
izin/
Expiry
date of
permit
11 Juli/July
2029
11 Juli/July
2029
29 Maret/
March
2037
25 Oktober/
October 2037
21 Juli/July
2025
7 April/
April 2028
23 April/
April 2038
23 April/
April 2038
26 Oktober/
October
2011**
15 Mei/
May 2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
26
Maret/March
2028 **
5 Juni/June
2028 **
5 Juni/June
2028 **
7 April/April
2022
GENERAL (continued)
Exploitation/development areas
Persentase
Kepemilikan
konsesi/
Percentage
of
ownership
of
concession
Jumlah
cadangan
(dalam
jutaan
metrik ton)/
Total
reserves (in
million
metric
tonnes)
Jumlah produksi (dalam
jutaan metrik ton)/
Total production (in
million metric tonnes)
Periode
berjalan
2013/
Current
period of
2013
Akumulasi
jumlah
produksi/
Cumulative
total
production
Sisa cadangan
per tanggal 30
September
2013 (dalam
jutaan metrik
ton)/
Remaining
reserves as at
30 September
2013 (in
million metric
tonnes)
100%
31.2
2.7
11.4
19.8
100%
4.9
0.1
0.9
4.0
100%
28.2
1.8
9.2
19.0
100%
60.3
2.4
11.9
48.4
333
1.5
6.1
326.9
25.8
100%
100%
100%
100%
100%
34.6
1.8
8.8
100%
-
-
-
-
100%
46
-
-
46
100%
1
-
-
1
100%
31
-
-
31
100%
109
-
-
109
100%
-
-
-
-
100%
12
-
-
12
100%
63
-
0.2
62.8
100%
180
-
-
180
100%
1.7
-
0.2
1.5
Sisa cadangan per tanggal 30 September 2013 adalah
berdasarkan hasil penelitian oleh Perusahaan, setelah
dikurangi jumlah produksi sejak tanggal survei (tidak
diaudit).
Sisa cadangan terbukti dan terduga per tanggal
30 September 2013 adalah berdasarkan hasil penelitian
oleh Minarco Mineconsult, konsultan independen, pada
tanggal 30 Juni 2010 (tidak diaudit).
Mengingat kondisi pasar batubara yang sementara ini
sedang melemah, Grup secara internal telah melakukan
optimalisasi
kembali
cadangan
batubara
untuk
mengidentifikasi pit baru, dengan rasio pengupasan tanah
selama umur tambang yang lebih rendah, dalam upaya
menurunkan biaya. Hal ini mengakibatkan terjadinya
penurunan cadangan batubara untuk beberapa area. Sisa
cadangan
terbukti
dan
terduga
per
tanggal
30 September 2013 adalah berdasarkan hasil penelitian
oleh Minarco Mineconsult, konsultan independen, pada
tanggal 31 Desember 2010. Hasil penelitian tersebut dinilai
lebih mencerminkan kondisi pasar saat ini, dibandingkan
dengan hasil penelitian Minarco Mineconsult pada tanggal
31 Maret 2011 (tidak diaudit).
1)
Grup sedang dalam proses memperoleh perpanjangan izin.
**
2)
3)
The remaining reserves as at 30 September 2013 are
based on the survey performed by the Company, after
being reduced by the production since the survey dates
(unaudited).
The remaining proven and probable reserves as at
30 September 2013 are based on the survey performed by
Minarco Mineconsult, an independent consultant, dated
30 June 2010 (unaudited).
In light of the current temporary weakness in the coal
market, the Group has internally re-optimized its coal
deposits to identify new pit shells, with a lower life of mine
stripping ratio, in order to reduce costs. This has resulted in
lower reserves for certain deposits. The remaining proven
and probable reserves as at 30 September 2013 are based
on the survey performed by Minarco Mineconsult, an
independent consultant, dated 31 December 2010. Such
report is considered to be a better reflection of the current
market condition, compared to the 31 March 2011 report
issued by Minarco Mineconsult (unaudited).
The Group is in the process of obtaining an extension to
these permits.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan keuangan konsolidasian interim Grup telah
disusun dan diselesaikan oleh Dewan Direksi dan
diotorisasi untuk diterbitkan pada tanggal 31 Oktober
2013.
The Group’s interim consolidated financial statements
were prepared and finalised by the Board of Directors
and were authorised for issuance on 31 October
2013.
Berikut ini adalah kebijakan akuntansi penting yang
diterapkan dalam penyusunan laporan keuangan
konsolidasian interim Grup, yang sesuai dengan
Standar Akuntansi Keuangan di Indonesia. Laporan
keuangan konsolidasian interim ini juga disusun
berdasarkan Keputusan Ketua Bapepam-LK tentang
Penyajian dan Pengungkapan Laporan Keuangan
Emiten atau Perusahaan Publik. Kebijakan ini telah
diaplikasikan secara konsisten terhadap semua tahun
yang disajikan, kecuali dinyatakan lain.
Presented below are the significant accounting
policies adopted in preparing the interim consolidated
financial statements of the Group, which are in
conformity with Indonesian Financial Accounting
Standards. The interim consolidated financial
statements have also been prepared in conformity
with current requirements Decree of the Chairman of
Bapepam-LK regarding the Presentation and
Disclosure of Financial Statements of an Issuer or
Public Company. These policies have been
consistently applied to all the years presented, unless
otherwise stated.
a.
a.
Dasar
penyusunan
konsolidasian interim
laporan
keuangan
Basis of preparation of the
consolidated financial statements
interim
Laporan keuangan konsolidasian interim disusun
berdasarkan konsep harga perolehan, yang
dimodifikasi oleh aset dan liabilitas keuangan
(termasuk instrumen derivatif) diukur pada nilai
wajar melalui laporan laba rugi, serta
menggunakan dasar akrual kecuali untuk laporan
arus kas konsolidasian.
The interim consolidated financial statements
have been prepared under the historical cost
convention, as modified by financial assets and
financial
liabilities
(including
derivative
instruments) at fair value through profit or loss,
and using accrual basis except for the
consolidated statements of cash flows.
Laporan arus kas konsolidasian disusun
menggunakan
metode
langsung
dengan
mengklasifikasikan arus kas berdasarkan aktivitas
operasi, investasi, dan pendanaan.
The consolidated statements of cash flows have
been prepared based on the direct method by
classifying cash flows on the basis of operating,
investing and financing activities.
Seluruh angka dalam laporan keuangan
konsolidasian interim ini dibulatkan dan disajikan
dalam Dolar Amerika Serikat (“AS$” atau “Dolar
AS”), kecuali dinyatakan lain.
Figures in the interim consolidated financial
statements are rounded to and stated in United
States Dollars (“US$” or “US Dollars”), unless
otherwise stated.
Perubahan
pada
Pernyataan
Standar
Akuntansi Keuangan dan Interpretasi Standar
Akuntansi Keuangan
Changes
to
Statements
of
Financial
Accounting Standards and Interpretations of
Financial Accounting Standards
Dewan Standar Akuntansi Keuangan Indonesia
menerbitkan PSAK no. 38 (Revisi 2012),
“Kombinasi Bisnis Entitas Sepengendali” yang
berlaku efektif sejak tanggal 1 Januari 2013.
The Indonesian Financial Accounting Standards
Board issued SFAS No. 38 (Revise 2012),
“Business Combinations between Entities under
Common Control” which is effective from 1
january 2013.
PSAK 38 revisi, “kombinasi Bisnis Entitas
Sepengedali” diterapkan pada kombinasi bisnis
entitas
sepengendali
yang
memenuhi
persyaratan kombinasi bisnis dalam PSAK no.
22, “Kombinasi Bisnis” baik untuk entitas yang
mengakuisisi bisnis maupun entitas yang
melepas bisnis.
Revised SFAS 38, ‘Business Combinations
between Entities under Common Control” is
applied for business combinations for entities
under common control which meet the business
combination criteria under SFAS 22, “Business
Combination” for the both acquiring and disposing
of businesses.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
IKHTISAR
(lanjutan)
a.
KEBIJAKAN
AKUNTANSI
Dasar
penyusunan
laporan
konsolidasian interim(lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
PENTING
keuangan
2.
SUMMARY
OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Basis of preparation of the interim
consolidated financial statements (continued)
Perubahan
pada
Pernyataan
Standar
Akuntansi Keuangan dan Interpretasi Standar
Akuntansi Keuangan (lanjutan)
Changes
to
Statements
of
Financial
Accounting Standards and Interpretations of
Financial Accounting Standards (continued)
Entitas yang melepas bisnis, dalam pelepasan
bisnis entitas sepengendali, mengakui selisih
antara imbalan yang diterima dan jumlah tercatat
bisnis yang dilepas di ekuitas dan disajikan dalam
pos tambahan modal disetor dalam posisi laporan
keuangan konsolidasian. Berdasarkan standard
terdahulu selisih tersebut juga dicatat di ekuitas
tetapi sebagai “Selisih Transaksi Restrukturisasi
Entitas Sepengendali”.
The disposing entity, in a business combination
between entities under common control,
recognises
the
difference
between
the
consideration received and the carrying value of
the business disposed as part of additional paidin capital in the equity section of the consolidated
statement of financial position. Based on the
previous standard, the difference would be
recorded as “difference in value from restructuring
transactions of entities under common control”
also in the equity section.
PSAK ini diterapkan secara prospektif dimana
saldo “Selisih Nilai Transaksi Restrukturisasi
Entitas Sepengendali” pada tanggal 1 Januari
2013, tanggal awal penerapan Standar ini,
disajikan di ekuitas dalam pos tambahan modal
disetor dan tidak akan diakui sebagai laba atau
rugi direalisasi atau direklasifikasi ke saldo laba.
Keharusan ini tidak berdampak pada laporan
keuangan konsolidasian interim Grup.
This revised SFAS is applies prospectively
whereby the balance of “Difference in Value
From Restructuring Transactions of Entities under
Common Control” as at 1 january 2013, the intial
application date of this standard, is presented
within additional paid in capital within equity and
should not be recognised as a realised gain or
loss or reclassified to retained earnings. This
requirement does not have any impact on the
Group’s interim consolidated financial stetaments.
Berdasarkan standard terdahulu, saldo “Selisih
Nilai
Transaksi
Restrukturisasi
Entitas
Sepengendali” dapat diakui baik sebagai laba di
tahan atau laba rugi dengan terjadinya transaksitransaksi tertentu yang berhubungan dengan
saldo ini. Namun demikian, berdasarkan standard
revisi, saldo yang telah dicatat dalam pos
tambahan modal disetor sebesar AS$4.322.116
tidak akan diakui sebagai laba rugi direalisasi
atau direklasifikasi ke saldo laba di masa depan.
Under the previous standard, the balance of the
account “Difference in Value From Restructuring
Transactions of Entities under Common Control”
could be charged to either retained earnings or
profit or loss with the occurrence of certain
transactions related to the balance. However,
under the revised standard, the carrying amount
of US$4,322,116 recorded as additional paid in
capiral will not be recognised as realised gains or
loss or reclassified to retained earnings in the
future.
Pencabutan PSAK No. 51, “Akuntansi KuasiReorganisasi (PPSAK No. 51)” yang berlaku
efektif sejak tanggal 1 Januari 2013 tidak
menghasilkan perubahan kebijakan akuntansi
Grup dan tidak berdampak material terhadap
jumlah yang dilaporkan tahun berjalan atau tahun
sebelumnya.
The withdrawal of the SFAS No. 51, “Quasi
Reorganisation(PPSAK No. 51)” with an effective
date of 1 january 2013 did not result in changes
to the Group’s accounting policies and had no
material effect on the amounts reported for
current or prior financial years.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/10 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
IKHTISAR
(lanjutan)
a.
b.
KEBIJAKAN
AKUNTANSI
Dasar
penyusunan
laporan
konsolidasian interim (lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
PENTING
keuangan
2.
SUMMARY
OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Basis of preparation of the interim
consolidated financial statements (continued)
Perubahan
pada
Pernyataan
Standar
Akuntansi Keuangan dan Interpretasi Standar
Akuntansi Keuangan (lanjutan)
Changes
to
Statements
of
Financial
Accounting Standards and Interpretations of
Financial Accounting Standards (continued)
Penerapan ISAK 21, “Perjanjian Konstruksi Real
Estate” dan pencabutan PSAK No. 44 “Akuntansi
Aktivitas Pengembangan Real Estate” yang
berlaku sejak 1 Januari 2013 telah di tunda
sampai dengan pemberitahuan lebih lanjut oleh
Dewan Standar Akuntansi Keuangan Indonesia.
Manajeman berpendapat bahwa penerapan dan
pencabutan Interpretasi dan Standar tersebut di
atas tidak memiliki dampak terhadap laporan
keuangan konsolidasian interim Grup.
The implementation of IFAS 21, “Agreements for
Construction for Real Estate” and the withdrawal
of SFAS No. 44, “Accounting for Real Estate
Development Activities”, which would previously
have been mandatorily
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2013 DAN 2012/
30 SEPTEMBER 2013 AND 2012
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET LANCAR
Kas dan setara kas
Kas dan setara kas yang
dibatasi penggunaannya
Piutang usaha, bersih
- pihak ketiga
- pihak berelasi
Piutang non-usaha
- pihak ketiga
Piutang derivatif
Persediaan, bersih
Pajak dibayar dimuka,
bagian jangka pendek
Uang muka dan
biaya dibayar dimuka
Biaya mobilisasi yang ditangguhkan,
bagian jangka pendek
Aset lancar lainnya
JUMLAH ASET LANCAR
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2013
31 Desember/
December
2012
4
212,219,683
152,769,325
8
31,056,154
7,125,180
5
5,32
43,922,376
4,531,097
79,629,117
8,682,221
6
21
7
3,888,989
10,704,289
170,587,333
1,602,495
8,045,723
188,130,061
CURRENT ASSETS
Cash and cash equivalents
Restricted cash and
cash equivalents
Trade receivables, net
third parties related parties Non-trade receivables
third parties Derivative receivables
Inventories, net
9a
31,896,254
67,935
Prepaid taxes, current portion
13
12,012,493
6,481,851
2,571,055
2,025,378
3,450,724
3,934,892
Advances and prepaid expenses
Deferred mobilisation costs,
current portion
Other current assets
525,415,101
459,919,524
TOTAL CURRENT ASSETS
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
ASET TIDAK LANCAR
Piutang non-usaha
- pihak berelasi
Kas dan setara kas yang
dibatasi penggunaannya
Uang muka dan
biaya dibayar dimuka
Pajak dibayar dimuka,
dikurangi bagian jangka pendek
Aset tetap, bersih
Biaya eksplorasi dan
pengembangan yang
ditangguhkan, bersih
Aset pajak tangguhan, bersih
Biaya pengupasan tanah yang
ditangguhkan, bersih
Properti pertambangan
Aset tidak lancar lainnya
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2013
31 Desember/
December
2012
NON-CURRENT ASSETS
Non-trade receivables
related parties Restricted cash and
cash equivalents
6,32
813,679
623,048
8
400,000
400,000
13
15,811,004
14,655,964
9a
10
238,060,429
292,721,714
293,103,681
327,339,668
Advances and prepaid expenses
Prepaid taxes,
net of current portion
Fixed assets, net
11
9d
23,120,189
36,550,456
24,808,149
31,251,109
Deferred exploration and
development expenditures, net
Deferred tax assets, net
12
14
260,413,926
486,617,213
1,516,364
268,926,703
486,617,213
1,459,929
Deferred stripping costs, net
Mining properties
Other non-current assets
JUMLAH ASET TIDAK LANCAR
1,356,024,974
1,449,185,464
TOTAL NON-CURRENT ASSETS
JUMLAH ASET
1,881,440,075
1,909,104,988
TOTAL ASSETS
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
LIABILITAS JANGKA PENDEK
Hutang usaha
- pihak ketiga
- pihak berelasi
Hutang pajak
Beban akrual
Pinjaman jangka panjang yang
akan jatuh tempo dalam
satu tahun
- pihak ketiga
Sewa pembiayaan
Liabilitas derivatif yang akan jatuh
Tempo dalam satu tahun
Uang muka dari pelanggan
- pihak ketiga
Hutang lain-lain
- pihak ketiga
15
15,32
9b
16
JUMLAH LIABILITAS JANGKA
PANJANG
JUMLAH LIABILITAS
30 September/
September
2013
163,492,734
20,971,545
16,891,534
79,445,155
31 Desember/
December
2012
196,828,892
31,390,665
30,608,181
91,863,215
CURRENT LIABILITIES
Trade payables
third parties related parties Taxes payable
Accrual expenses
18
2i,17
131,683,226
143,766
25,194,768
-
21
12,818,466
-
850,007
7,555,188
10,862,541
14,031,942
Current maturities of
long-term loans
third parties Finance lease
Current maturities of
Derivative liabilities
Advance from customer
third parties Other payables
third parties -
437,158,974
397,472,851
TOTAL CURRENT LIABILITIES
JUMLAH LIABILITAS JANGKA
PENDEK
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang, setelah
dikurangi bagian yang akan
jatuh tempo dalam satu tahun
- pihak ketiga
Sewa Pembiayaan, setelah dikurangi
Bagian yang jatuh tempo dalam satu tahun
Liabilitas imbalan kerja
jangka panjang
Liabilitas derivatif, setelah dikurangi
bagian yang akan jatuh tempo
dalam satu tahun
Liabilitas pajak tangguhan, bersih
Penyisihan untuk pembongkaran,
pemindahan, reklamasi dan
restorasi
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
NON-CURRENT LIABILITIES
18
Long-term loans, net of current
maturities
third parties Finance leases, net of current
maturities
Long term
employee benefits liabilities
582,070,004
616,777,571
289,263
-
20
5,756,410
4,921,751
21
9e
9,000,000
159,596,758
173,708,671
19
9,047,419
8,533,034
Derivative liabilities, net of current
maturities
Deferred tax liabilities, net
Provision for decommissioning,
demobilisation, reclamation
and restoration
765,759,854
803,941,027
TOTAL NON-CURRENT
LIABILITIES
1,202,918,828
1,201,413,878
TOTAL LIABILITIES
2i,17
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/4 Schedule
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali nilai nominal dan data saham)
Catatan/
Notes
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in United States Dollars,
except for par value and share data)
30 September/
September
2013
31 Desember/
December
2012
EKUITAS YANG DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS
INDUK
Modal saham:
Modal dasar - 12.000.000.000 lembar
saham ditempatkan dan disetor
penuh - 3.333.333.500 lembar
saham dengan nilai nominal
Rp 100 per lembar saham
Tambahan modal disetor, neto
Modal donasi
Laba ditahan:
- Dicadangkan
- Tidak dicadangkan
Akumulasi laba komprehensif lainnya:
- Selisih nilai transaksi atas
penambahan modal
entitas anak
perusahaan
- Cadangan lindung nilai arus kas
Kepentingan nonpengendali
JUMLAH EKUITAS
JUMLAH LIABILITAS DAN
EKUITAS
EQUITY ATTRIBUTABLE
TO THE OWNERS OF
THE PARENT
Share capital:
Authorised - 12,000,000,000 shares
issued and fully paid 3,333,333,500 shares
at par value of Rp 100
per share
Additional paid in capital, net
Donated capital
Difference in value from
Retained earnings:
Appropriated Unappropriated Accumulation of other
comprehensive income :
Difference in value from transactions for
subscription of additional
shares in subsidiaries
Cash flow hedging reserve -
22a
22b
35,685,809
200,202,189
48,466
35,685,809
200,202,189
48,466
23a
8,176,536
244,892,974
8,176,536
271,878,800
25
21
1,886,148
7,269,923
1,886,148
5,381,414
498,162,045
523,259,362
180,359,202
184,431,748
Non-controlling interest
678,521,247
707,691,110
TOTAL EQUITY
1,881,440,075
1,909,104,988
TOTAL LIABILITIES AND
EQUITY
39
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2 Schedule
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM UNTUK PERIODE
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali laba bersih per saham)
Catatan/
Notes
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
except earnings per share)
30 September/ 30 September/
September
September
2013
2012
Pendapatan
26
849,979,487
Beban pokok pendapatan
27
(743,478,135)
(882,203,210)
106,501,352
201,221,075
Laba bruto
1,083,424,285
Revenue
Cost of revenue
Gross profit
Beban penjualan
28
(63,927,954)
(71,693,026)
Beban umum dan administrasi
Pendapatan bunga
Beban keuangan
Beban lain-lain, bersih
29
(22,279,079)
1,946,078
(28,397,951)
(29,400,033)
(25,274,750)
947,628
(23,778,402)
(7,407,044)
(35,557,587)
74,015,481
4,499,215
(16,394,298)
Income tax expense
(31,058,372)
57,621,183
Profit for the period
18
30
Laba sebelum pajak
Beban pajak penghasilan
9c
Laba periode berjalan
Laba komprehensif lain
Cadangan nilai wajar
lindung nilai arus kas,
bersih setelah pajak
Profit before tax
Other comprehensive income
21
Pendapatan komprehensif lain,
bersih setelah pajak
Laba komprehensif periode berjalan
Laba yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan nonpengendali
Selling expenses
General and administration
expenses
Interest income
Finance costs
Other expenses, net
31
1,995,337
5,213,784
Cash flow hedging reserve,
net of tax
1,995,337
5,213,784
Other comprehensive income,
net of tax
(29,063,035)
62,834,967
Comprehensive income
for the period
(26,985,826)
(4,072,546)
59,001,495
(1,380,312)
Profit attributable to:
Owners of the parent entity
Non-controlling interests
(31,058,372)
57,621,183
Jumlah laba komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
(24,990,489)
(4,072,546)
63,895,840
(1,060,873)
Total comprehensive income
attributable to:
Owners of the parent entity
Non-controlling interests
Jumlah laba komprehensif
(29,063,035)
62,834,967
Total comprehensive income
Laba bersih per saham dasar
31
(0.01)
0.02
Basic earnings per share
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/1 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat)
Catatan/
Notes
Saldo 1 Januari
2013
Laba bersih
periode berjalan
Selisih nilai transaksi
restrukturisi entitas
sepengendali
Pendapatan komprehensif
lainnya:
Cadangan lindung nilai
arus kas, bersih
Saldo 30 September 2013
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen
ekuitas lainnya/
Other equity
component
Selisih nilai
Selisih nilai
transaksi atas
transaksi
penambahan
restrukturisasi
modal anak
entitas
perusahaan/
sepengendali/
Difference in
Cadangan
Difference in
value from
nilai wajar
value from
transactions
lindung nilai
Modal
restructuring
for subscription
arus kas/
Laba ditahan/Retained earnings
donasi/
transactions of
of additional
Cash flow
Tidak
Donated
entities under
shares in
hedging
Dicadangkan/
dicadangkan/
capital
common control
subsidiaries
reserve
Appropriated
Unappropriated
Agio
saham/
Additional
paid in
capital
Modal
saham/
Share
capital
35,685,809 195,880,073
-
-
-
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars)
-
4,322,116
48,466
4,322,116
1,886,148
-
-
-
-
(4,322,116)
5,381,414
8,176,536
-
-
-
-
Kepentingan
nonpengendali/
Non-controlling
interests
Jumlah/
Total
271,878,800
523,259,362
(26,985,826)
(26,985,826)
-
-
-
-
-
-
1,888,509
-
-
1,888,509
35,685,809 200,202,189
48,466
-
1,886,148
7,269,923
8,176,536
244,892,974
498,162,045
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
184,431,748
(4,072,546)
Jumlah
ekuitas/
Total
equity
707,691,110
Balance at 1 January
2013
Net income
for the period
(31,058,372)
-
Difference in value from
restructuring transactions
of entities under
common control
-
1,888,509
Other comprehensive
income:
Cash flow hedging
and paid
678,521,247
Balance at
30 September 2013
180,359,202
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3/2 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
UNTUK PERIODE ENAM BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat)
Catatan/
Notes
Saldo 1 Januari
2012
Yang dapat diatribusikan ke pemilik entitas induk/Attributable to the owners of the parent
Komponen
ekuitas lainnya/
Other equity
component
Selisih nilai
Selisih nilai
transaksi atas
transaksi
penambahan
restrukturisasi
modal anak
entitas
perusahaan/
sepengendali/
Difference in
Cadangan
Difference in
value from
nilai wajar
value from
transactions
lindung nilai
Modal
restructuring
for subscription
arus kas/
Laba ditahan/Retained earnings
donasi/
transactions of
of additional
Cash flow
Tidak
Donated
entities under
shares in
hedging
Dicadangkan/
dicadangkan/
capital
common control
subsidiaries
reserve
Appropriated
Unappropriated
Agio
saham/
Additional
paid in
capital
Modal
saham/
Share
capital
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE THREE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars)
35,685,809 195,880,073
48,466
4,322,116
1,886,148
(1,791,416)
Jumlah/
Total
8,176,536
285,229,173
529,436,905
Kepentingan
nonpengendali/
Non-controlling
interests
190,342,980
Jumlah
ekuitas/
Total
equity
719,779,885
Balance at 1 January
2012
Net income
for the period
Laba bersih
periode berjalan
-
-
-
-
-
-
-
59,001,495
59,001,495
(1,380,312)
57,621,183
Dividen yang
dideklarasikan
-
-
-
-
-
-
-
(69,956,107)
(69,956,107)
(4,581,755)
(74,537,862)
Pendapatan komprehensif
lainnya:
Cadangan lindung nilai
arus kas, bersih
Saldo 30 September 2012
Dividend declared
-
-
-
-
4,894,345
-
-
4,894,345
319,439
5,213,784
Other comprehensive
income:
Cash flow hedging
reserve, net
35,685,809 195,880,073
48,466
4,322,116
1,886,148
3,102,929
8,176,536
274,274,561
523,376,638
184,700,352
708,076,990
Balance at
30 September 2012
-
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
The accompanying notes form an integral part of these interim consolidated financial statements
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat)
INTERIM CONSOLIDATED STATEMENTS OF CASH
FLOWS FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars)
30 September/
September
2013
Arus kas dari aktivitas operasi:
Penerimaan dari pelanggan
Pembayaran kepada direktur dan karyawan
Pembayaran kepada pemasok
Kas dihasilkan dari operasi
Pembayaran beban keuangan
Pembayaran royalti/
iuran eksploitasi
Pembayaran pajak
Penerimaan pengembalian pajak
Penerimaan kewajiban lindung nilai
Pembayaran lain-lain, bersih
Arus kas bersih yang (digunakan untuk)/
diperoleh dari aktivitas operasi
Arus kas dari aktivitas investasi:
Perolehan aset tetap
Pembayaran biaya eksplorasi dan
pengembangan yang ditangguhkan
Hasil penjualan aset tetap
Penerimaan pendapatan bunga
Arus kas bersih yang digunakan
untuk aktivitas investasi
Arus kas dari aktivitas pendanaan
Perolehan kas dari pinjaman
Pembayaran kembali atas:
- Pinjaman jangka panjang
- Pinjaman jangka pendek
- Sewa pembiayaan
Perubahan dalam kas dan setara kas
yang dibatasi penggunaannya
Pembayaran atas:
- Dividen pemegang saham
- Dividen kepentingan nonpengendali
864,219,220
(39,092,952)
(738,814,224)
30 September/
September
2012
Cash flows from operating activities:
1,078,541,795
Receipts from customers
(44,457,697) Payments to directors and employees
(883,769,150)
Payments to suppliers
86,312,044
150,314,948
Cash generated from operations
(28,397,951)
(13,780,560)
(89,401,479)
(8,242,705)
22,757,962
39,727,180
(4,522,417)
(119,041,353)
(42,446,280)
3,481,272
1,723,279
(26,177,363)
Payments of finance costs
Payments of royalty/
exploitation fees
Payments of taxes
Receipts from tax refunds
Receipts of hedging obligations
Other payments, net
18,232,634
(45,926,057)
Net cash (used in)/generated
from operating activities
(4,271,565)
(110,633,044)
(512,843)
12,500
1,946,078
Cash flows from investing activities:
Acquisitions of fixed assets
Payments of deferred exploration and
(579,084)
development expenditures
282,094
Proceeds from sale of fixed assets
947,628
Receipts of interest income
(2,825,830)
(109,982,406)
68,000,000
569,000,000
(25,472)
(23,930,974)
-
(216,666,667)
(185,000,000)
(6,590)
4,087,310
(69,956,107)
(4,581,755)
Net cash used in
investing activities
Cash flows from financing activities
Proceeds from borrowings
Repayment of:
Long-term loans Short-term loans Finance leases Change in restricted cash and
cash equivalents
Payment of:
Shareholders dividend Non-controlling interests dividend -
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
44,043,554
96,876,191
Net cash generated from
financing activities
Kenaikan/(penurunan)
bersih kas dan setara kas
59,450,358
(59,032,272)
Net increase/(decrease) in
cash and cash equivalents
Kas dan setara kas awal periode
152,769,325
158,487,332
Cash and cash equivalents at
the beginning of the period
Kas dan setara kas akhir periode
212,219,683
99,455,060
Cash and cash equivalents at
the end of the period
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian interim
The accompanying notes form an integral part of these
interim consolidated financial statements
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
UMUM
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
1.
GENERAL
PT Bayan Resources Tbk. (“Perusahaan”) didirikan
pada tanggal 7 Oktober 2004, berdasarkan Akta
Notaris No. 12 tanggal 7 Oktober 2004 yang dibuat di
hadapan Yani Indrawaty Wibawa, S.H., notaris di
Jakarta. Akta Notaris tersebut telah mendapat
pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Keputusan
No. C-30690 HT.01.01.TH.2004 tanggal 21 Desember
2004.
PT Bayan Resources Tbk. (the “Company”) was
established on 7 October 2004 based on Notarial
Deed No. 12 dated 7 October 2004 of Yani Indrawaty
Wibawa, S.H., notary in Jakarta. The Notarial Deed
has been approved by the Minister of Law and Human
Rights of the Republic of Indonesia by virtue of
Decree No. C-30690 HT.01.01.TH.2004 dated
21 December 2004.
Anggaran Dasar Perusahaan telah mengalami
beberapa kali perubahan. Perubahan terakhir
berdasarkan Akta Notaris No. 139 tanggal 30 Mei
2013 yang dibuat dihadapan Mala Mukti, S.H., notaris
di Jakarta, yang pada pokoknya berisi mengenai
perubahan susunan Dewan Komisaris dan Direksi
Perusahaan.
The Company’s Articles of Association has been
amended several times. The latest amendment was
based on Notarial Deed No. 139 dated 30 May 2013
of Mala Mukti, S.H., notary in Jakarta, mainly
regarding the changes to the composition of the
Company’s Boards of Commissioners and Directors.
Akta Notaris tersebut telah diberitahukan kepada
Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dengan diterbitkannya Surat Penerimaan
Pemberitahuan Data Perseroan No. AHU-AH.01.1033416 tanggal 16 Agustus 2013.
The Notarial Deed has been notified to the Minister of
Law and Human Rights of the Republic of Indonesia
as evidenced by Notification and Acceptance Letter
No. AHU-AH.01.10-33416 dated 16 August 2013.
Pada tanggal 12 Agustus 2008, Perusahaan
melakukan Penawaran Umum Perdana (“IPO”)
sebanyak 833.333.500 saham biasa. Penawaran
saham kepada masyarakat tersebut dicatat di Bursa
Efek Indonesia pada tanggal 12 Agustus 2008.
On 12 August 2008, the Company conducted an Initial
Public Offering (“IPO”) of 833,333,500 ordinary
shares. The shares offered to the public in the IPO
were listed on the Indonesia Stock Exchange on
12 August 2008.
Aktivitas utama Perusahaan adalah perdagangan dan
jasa.
The principal activity of the Company is trading and
services.
Kantor pusat Perusahaan berlokasi di Gedung Office
8, lantai 37, SCBD Lot 28, Jalan Jenderal Sudirman
Kav. 52-53, Jakarta.
The Company’s head office is located at Office 8
Building, 37th floor, SCBD Lot 28, Jalan Jenderal
Sudirman, Kav. 52-53, Jakarta.
Perusahaan memiliki 406 karyawan pada tanggal
30 September 2013 (31 Desember 2012: 484) (tidak
diaudit).
The Company has 406 employees as at
30 September 2013 (31 December 2012: 484)
(unaudited).
The Company’s Boards of Commissioners and
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 30 September 2013 adalah sebagai
Directors as at 30 September 2013 were as follows:
berikut:
Komisaris Utama
:
Dato’ Dr. Low Tuck Kwong
:
President Commissioner
Komisaris
:
Michael Sumarijanto
:
Commissioners
Mauro Montenero*
Komisaris Independen
:
Rozik B. Soetjipto
:
Independent Commissioners
Djanadi Bimo Prakoso
Direktur Utama
:
Chin Wai Fong
:
President Director
Direktur
:
Lim Chai Hock
:
Directors
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Lee Je-Hyung*
Hermanto Suparman
Direktur tidak terafiliasi
:
R. Soedjoko Tirtosoekotjo
:
Non-affiliated Director
*) Ditunjuk pada tanggal 30 Mei 2013
*) Appointed on 30 May 2013
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
Susunan Dewan Komisaris dan Direksi Perusahaan
pada tanggal 31 Desember 2012 adalah sebagai
berikut:
Komisaris Utama
Komisaris
:
:
Komisaris Independen
:
Direktur Utama
Direktur
:
:
Direktur tidak terafiliasi
:
:
:
The Company’s Boards of Commissioners and
Directors as at 31 December 2012 were as follows:
Dato’ Dr. Low Tuck Kwong
Michael Sumarijanto
Carlos Elzaquirre Alvear
Rozik B. Soetjipto
Djanadi Bimo Prakoso
Chin Wai Fong
Lim Chai Hock
Engki Wibowo
Jenny Quantero
Low Yi Ngo
Alastair McLeod
Russell John Neil
Seungbum Kim
Hermanto Suparman
R. Soedjoko Tirtosoekotjo
Susunan Komite Audit Perusahaan pada tanggal
30 September 2013 dan 31 Desember 2012 adalah
sebagai berikut:
Ketua
Anggota
GENERAL (continued)
:
:
President Commissioner
Commissioners
:
Independent Commissioners
:
:
President Director
Directors
:
Non-affiliated Director
The composition of the Company’s Audit Committee
as at 30 September 2013 and 31 December 2012 was
as follows:
Rozik B. Soetjipto
H. Abdurrohman
Bambang Gatot Ariyono
:
:
Chairman
Members
Perusahaan mempunyai kepemilikan langsung atau
tidak langsung di entitas anak sebagai berikut:
The Company has either direct or indirect ownership
in the following subsidiaries:
Jumlah aset
Anak
Aktivitas bisnis/
sebelum eliminasi/
perusahaan/
Lokasi/
Business
Persentase kepemilikan/
Total assets
Subsidiaries
Location
activities
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan langsung/Direct ownership
PT Dermaga
Jakarta
Perkasapratama
(“DPP”)
Jasa bongkar
muat batubara/
Coal handling
services
87.40
87.40
73,211,894
65,935,195
PT Indonesia
Pratama (“IP”)
Jakarta
Perdagangan,
jasa kontraktor
pertambangan/
Trading, mining
contractor
services
100
100
50,088,122
48,734,933
PT Perkasa
Inakakerta
(“PIK”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
89,093,587
96,181,751
PT Wahana
Jakarta
Baratama
Mining (“WBM”)
Pertambangan
batubara/
Coal mining
100
100
368,053,221
375,460,712
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah aset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan langsung/Direct ownership (lanjutan/continued)
PT Bayan Energy Jakarta
(“BE”)
Pertambangan,
pengangkutan
dan konstruksi/
Mining,
transportation
and construction
99.99
99.99
68,566,162
74,532,870
PT Firman Ketaun Jakarta
Perkasa (“FKP”)
Pertambangan
batubara/
Coal mining
100
100
106,588,591
143,152,728
PT Teguh
Sinarabadi
(“TSA”)
Jakarta
Pertambangan
batubara/
Coal mining
100
100
64,408,639
58,683,321
PT Metalindo
Prosestama
(“MP”)
Jakarta
Investasi pada
entitas anak/
Investment in
subsidiary
95.2
95.2
179,047,699
212,346,627
PT Fajar Sakti
Prima (“FSP”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
37,035,352
38,364,743
PT Bara Tabang
(“BT”)
Kalimantan Pertambangan
Timur/East batubara/
Kalimantan Coal mining
90
90
2,634,112
2,149,527
PT Brian Anjat
Kalimantan Pertambangan
Sentosa (“BAS”) Timur/East batubara/
Kalimantan Coal mining
100
100
701,365
637,008
PT Muji Lines
(“ML”)
100
100
119,451,234
117,135,712
56.05
56.05
404,515,656
411,913,603
92.7
178,619,516
211,903,118
Jakarta
Kangaroo
Australia
Resources
Limited (“KRL”)
Perkapalan/
Shipping
Investasi pada
entitas anak/
Investment in
subsidiary
Kepemilikan tidak langsung melalui MP/Indirect ownership through MP
PT Gunungbayan Jakarta
Pratamacoal
(“GBP”)
Pertambangan
batubara/
Coal mining
92.7
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah aset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL
PT Sumber Aset Jakarta
Utama (“SAU”)
Jasa kontraktor
pertambangan,
pembangunan,
pengangkutan,
dan perdagangan/
Mining contractor
service, construction,
transportation and
trading
56.05
56.05
12,334,809
12,396,710
PT Dermaga
Energi
(“DE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
638,430
827,084
PT Tanur Jaya
(“TJ”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
587,697
836,753
PT Silau
Jakarta
Kencana (“SK”)
Pertambangan
batubara/
Coal mining
55.49
55.49
505,565
609,761
PT Orkida
Jakarta
Makmur (“OM”)
Pertambangan
batubara/
Coal mining
55.49
55.49
472,088
593,295
PT Sumber Api
(“SA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
495,542
599,035
PT Tiwa Abadi
(“TA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
502,400
606,100
PT Apira Utama
(“AU”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
89,449
606,100
PT Bara Sejati
(“BS”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
128,996
606,100
PT Cahaya Alam
(“CA”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
71,846
606,100
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
Anak
perusahaan/
Subsidiaries
1.
Lokasi/
Location
Aktivitas bisnis/
Business
activities
GENERAL (continued)
Jumlah aset
sebelum eliminasi/
Persentase kepemilikan/
Total assets
Percentage of ownership
before elimination
30 September/ 31 Desember/ 30 September/ 31 Desember/
September
December
September
December
2013
2012
2013
2012
Kepemilikan tidak langsung melalui KRL/Indirect ownership through KRL
PT Mahakam
Energi Lestari
(“MEL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
130,746
157,017
PT Mahakam
Bara Energi
(“MBE”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
130,754
83,485
PT Mamahak
Coal Mining
(“MCM”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
11,703,778
17,314,465
PT Bara Karsa
Lestari (“BKL”)
Jakarta
Pertambangan
batubara/
Coal mining
55.49
55.49
54,653
26,590
Dalam laporan keuangan konsolidasian interim ini,
Perusahaan dan entitas anaknya secara bersamasama disebut sebagai “Grup”.
In these interim consolidated financial statements, the
Company and its subsidiaries are collectively referred
to as the “Group”.
Pada
tanggal
30
September
2013,
Grup
memperhitungkan pengalihan TA, AU, BS dan CA,
(yang dibeli dari PT Ilthabi Bara Utama (“IBU”), ke
KRL telah selesai. Lihat Catatan 24 untuk status
hukum pada tanggal 30 September 2013.
As at 30 September 2013 the Group has accounted
for the subsequent transfer of TA, AU, BS and CA,
(purchased from PT Ilthabi Bara Utama (“IBU”), to
KRL as being completed. Please refer to Note 24 for
the legal status as at 30 September 2013.
Kegiatan pertambangan atau eksplorasi BAS, BT,
FSP, AU, BS, CA, TA, DE, SK, SA, TJ, OM, MCM,
MBE, MEL, dan BKL pada awalnya diatur dalam
Kuasa Pertambangan (“KP”) yang dikeluarkan oleh
Kabupaten Kutai Kartanegara. Pada tanggal laporan
keuangan ini, BAS, BT, FSP, TA, DE, SK, SA, TJ,
OM, MCM, MBE, MEL, dan BKL telah mendapatkan
Izin Usaha Pertambangan (“IUP”) sebagaimana diatur
dalam peraturan pelaksanaan Undang-Undang
Pertambangan No. 4/2009 mengenai Pertambangan
Mineral dan Batubara (lihat Catatan 33s). Kegiatan
pertambangan atau eksplorasi PIK, WBM, FKP, GBP,
dan TSA diatur dalam Perjanjian Kerjasama
Pengusahaan Pertambangan Batubara (“PKP2B”)
dengan Pemerintah Republik Indonesia.
Mining or exploration activities of BAS, BT, FSP, AU,
BS, CA, TA, DE, SK, SA, TJ, OM, MCM, MBE, MEL,
and BKL commenced under Mining Rights issued by
the Regency of Kutai Kartanegara. As the date of
these financial statements, BAS, BT, FSP, TA, DE,
SK, SA, TJ, OM, MCM, MBE, MEL, and BKL have
received the Mining Business Licences (“IUP”) as
required by the implementing regulations for Mining
Law No. 4/2009 on Mineral and Coal Mining (refer to
Note 33s). Mining or exploration activities of PIK,
WBM, FKP, GBP and TSA are governed by Coal
Contracts of Work (“CCoW”) with the Government of
the Republic of Indonesia.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Pada tanggal 14 Desember 2011, Perusahaan
mengakuisisi 56,05% saham KRL. KRL adalah
perusahaan publik yang terdaftar di Australia Stock
Exchange. Perusahaan ini didirikan dan berdomisili di
Australia (lihat Catatan 24).
On 14 December 2011, the Company acquired
56.05% of the share capital of KRL. KRL is a publicly
listed company on the Australian Stock Exchange. It is
incorporated and domiciled in Australia (refer to
Note 24).
Perpajakan PKP2B generasi ketiga
Taxation for third generation CCoWs
Dalam hal pemenuhan kewajiban pajak-pajak dan
kewajiban keuangan lainnya, entitas anak pemegang
PKP2B generasi ketiga mengikuti ketentuan
sebagaimana diatur dalam PKP2B terkait dan uang
muka pajak yang bersangkutan dapat dipulihkan
sepenuhnya.
In forms of fulfillment of the taxes payable and other
financial liabilities, the subsidiaries holding the third
generation CCoW comply with regulations which are
governed by the related CCoW and associated
prepaid taxes are fully recoverable.
Area eksplorasi dan eksploitasi/pengembangan
Exploration and exploitation/development areas
Grup
memiliki
area
eksplorasi
eksploitasi/pengembangan sebagai berikut:
The Group has the following areas currently in
exploration and exploitation/development:
dan
Area eksplorasi
Nama lokasi/
Location name
KW.05PB0065
KW.KTN 2009 1649 ER
KW.KTN 2009 002 ER
KW.KTN 2009 008 ER
KW.KTN 2009 005 ER
KW.KTN 2009 004 ER
KW.KTN 2009 003 ER
KW.KTN 2009 007 ER
KW.KTN 2008 017 Ep
KW.KTN 2008 048 Ep
Exploration areas
Nama
pemilik
izin lokasi/
Concession
owner
Tanggal
perolehan
izin eksplorasi/
Date of exploration
permit
PIK
4 April/April 2006
Tanggal
berakhir
izin/
Expiry date of permit
2 Januari/January
2011**
1 Desember/
December 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
15 Mei/May 2009
26 Maret/March 2008
5 Juni/June 2008
20 Agustus/August
2009
6 Oktober/October
2009
12 November/
November 2009
1 Desember/December
2011**
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
15 Mei/May 2012 **
26 Maret/March 2028 **
5 Juni/June 2028 **
19 Agustus/ August
2011**
6 Oktober/October
2015
12 November/
November 2015
BAS
TA
DE
SK
SA
TJ
OM
AU
CA
64.07.03.08
BKL
64.07.03.17
MBE
64.07.03.16
MEL
Persentase
kepemilikan
konsesi/
Percentage of
ownership
of concession
Jumlah biaya eksplorasi dan
pengembangan tangguhan bersih
pada tanggal 30 September
2013/Total net deferred
exploration and development
expenditures as at 30 September
2013
100%
960,015
100%
100%
100%
100%
100%
100%
100%
100%
100%
538,079
81,830
97,360
83,132
53,508
112,585
39,834
79,414
58,802
100%
54,653
100%
130,754
100%
130,746
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
1. UMUM (lanjutan)
●
Area eksploitasi/pengembangan
Nama
lokasi/
Location
name
Blok-I/Block-I
Blok
Sepaso/Block
Sepaso
Blok
Satui/Block
Satui
KW KTN
2005018
KW KTN
2004046
KW.03PB
0059
KW.03PB
0058
GBP1)
2 Agustus/
August 1999
28 Agustus/
August 2007
PIK1)
13 Agustus/
August 2007
WBM1)
26 Oktober/
October 2007
FSP2)
21 Juli/July 2005
BT2)
7 April/April 2008
29 April/April
2008
29 April/April
2008
SW dan/and E
Blok/Block
3)
**
Tanggal
perolehan
izin eksploitasi
atau
pengembangan/
Date of
exploitation or
development
permit
GBP1)
KW.KTN 2008
017 Ep
KW.KTN 2008
015 Ep
KW.KTN 2008
048 Ep
2)
Nama
pemilik
izin lokasi/
Concession
owner
Blok-II/Block-II
KW.051PB010
8
KW.KTN 2009
002 ER
KW.KTN 2009
008 ER
KW.KTN 2009
005 ER
KW.KTN 2009
004 ER
KW.KTN 2009
003 ER
KW.KTN 2009
007 ER
1)
1.
TSA1)
FKP1)
OM3)
27 Oktober/
October 2010
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
15 Mei/ May
2009
AU3)
26 Maret/March
2008
BS3)
5 Juni/June 2008
CA3)
5 Juni/June 2008
7 April/ April
2010
FKP1)
TA3)
DE3)
SK3)
SA3)
TJ3)
MCM1)
Tanggal
berakhir
izin/
Expiry
date of
permit
11 Juli/July
2029
11 Juli/July
2029
29 Maret/
March
2037
25 Oktober/
October 2037
21 Juli/July
2025
7 April/
April 2028
23 April/
April 2038
23 April/
April 2038
26 Oktober/
October
2011**
15 Mei/
May 2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
15 Mei/May
2012**
26
Maret/March
2028 **
5 Juni/June
2028 **
5 Juni/June
2028 **
7 April/April
2022
GENERAL (continued)
Exploitation/development areas
Persentase
Kepemilikan
konsesi/
Percentage
of
ownership
of
concession
Jumlah
cadangan
(dalam
jutaan
metrik ton)/
Total
reserves (in
million
metric
tonnes)
Jumlah produksi (dalam
jutaan metrik ton)/
Total production (in
million metric tonnes)
Periode
berjalan
2013/
Current
period of
2013
Akumulasi
jumlah
produksi/
Cumulative
total
production
Sisa cadangan
per tanggal 30
September
2013 (dalam
jutaan metrik
ton)/
Remaining
reserves as at
30 September
2013 (in
million metric
tonnes)
100%
31.2
2.7
11.4
19.8
100%
4.9
0.1
0.9
4.0
100%
28.2
1.8
9.2
19.0
100%
60.3
2.4
11.9
48.4
333
1.5
6.1
326.9
25.8
100%
100%
100%
100%
100%
34.6
1.8
8.8
100%
-
-
-
-
100%
46
-
-
46
100%
1
-
-
1
100%
31
-
-
31
100%
109
-
-
109
100%
-
-
-
-
100%
12
-
-
12
100%
63
-
0.2
62.8
100%
180
-
-
180
100%
1.7
-
0.2
1.5
Sisa cadangan per tanggal 30 September 2013 adalah
berdasarkan hasil penelitian oleh Perusahaan, setelah
dikurangi jumlah produksi sejak tanggal survei (tidak
diaudit).
Sisa cadangan terbukti dan terduga per tanggal
30 September 2013 adalah berdasarkan hasil penelitian
oleh Minarco Mineconsult, konsultan independen, pada
tanggal 30 Juni 2010 (tidak diaudit).
Mengingat kondisi pasar batubara yang sementara ini
sedang melemah, Grup secara internal telah melakukan
optimalisasi
kembali
cadangan
batubara
untuk
mengidentifikasi pit baru, dengan rasio pengupasan tanah
selama umur tambang yang lebih rendah, dalam upaya
menurunkan biaya. Hal ini mengakibatkan terjadinya
penurunan cadangan batubara untuk beberapa area. Sisa
cadangan
terbukti
dan
terduga
per
tanggal
30 September 2013 adalah berdasarkan hasil penelitian
oleh Minarco Mineconsult, konsultan independen, pada
tanggal 31 Desember 2010. Hasil penelitian tersebut dinilai
lebih mencerminkan kondisi pasar saat ini, dibandingkan
dengan hasil penelitian Minarco Mineconsult pada tanggal
31 Maret 2011 (tidak diaudit).
1)
Grup sedang dalam proses memperoleh perpanjangan izin.
**
2)
3)
The remaining reserves as at 30 September 2013 are
based on the survey performed by the Company, after
being reduced by the production since the survey dates
(unaudited).
The remaining proven and probable reserves as at
30 September 2013 are based on the survey performed by
Minarco Mineconsult, an independent consultant, dated
30 June 2010 (unaudited).
In light of the current temporary weakness in the coal
market, the Group has internally re-optimized its coal
deposits to identify new pit shells, with a lower life of mine
stripping ratio, in order to reduce costs. This has resulted in
lower reserves for certain deposits. The remaining proven
and probable reserves as at 30 September 2013 are based
on the survey performed by Minarco Mineconsult, an
independent consultant, dated 31 December 2010. Such
report is considered to be a better reflection of the current
market condition, compared to the 31 March 2011 report
issued by Minarco Mineconsult (unaudited).
The Group is in the process of obtaining an extension to
these permits.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan keuangan konsolidasian interim Grup telah
disusun dan diselesaikan oleh Dewan Direksi dan
diotorisasi untuk diterbitkan pada tanggal 31 Oktober
2013.
The Group’s interim consolidated financial statements
were prepared and finalised by the Board of Directors
and were authorised for issuance on 31 October
2013.
Berikut ini adalah kebijakan akuntansi penting yang
diterapkan dalam penyusunan laporan keuangan
konsolidasian interim Grup, yang sesuai dengan
Standar Akuntansi Keuangan di Indonesia. Laporan
keuangan konsolidasian interim ini juga disusun
berdasarkan Keputusan Ketua Bapepam-LK tentang
Penyajian dan Pengungkapan Laporan Keuangan
Emiten atau Perusahaan Publik. Kebijakan ini telah
diaplikasikan secara konsisten terhadap semua tahun
yang disajikan, kecuali dinyatakan lain.
Presented below are the significant accounting
policies adopted in preparing the interim consolidated
financial statements of the Group, which are in
conformity with Indonesian Financial Accounting
Standards. The interim consolidated financial
statements have also been prepared in conformity
with current requirements Decree of the Chairman of
Bapepam-LK regarding the Presentation and
Disclosure of Financial Statements of an Issuer or
Public Company. These policies have been
consistently applied to all the years presented, unless
otherwise stated.
a.
a.
Dasar
penyusunan
konsolidasian interim
laporan
keuangan
Basis of preparation of the
consolidated financial statements
interim
Laporan keuangan konsolidasian interim disusun
berdasarkan konsep harga perolehan, yang
dimodifikasi oleh aset dan liabilitas keuangan
(termasuk instrumen derivatif) diukur pada nilai
wajar melalui laporan laba rugi, serta
menggunakan dasar akrual kecuali untuk laporan
arus kas konsolidasian.
The interim consolidated financial statements
have been prepared under the historical cost
convention, as modified by financial assets and
financial
liabilities
(including
derivative
instruments) at fair value through profit or loss,
and using accrual basis except for the
consolidated statements of cash flows.
Laporan arus kas konsolidasian disusun
menggunakan
metode
langsung
dengan
mengklasifikasikan arus kas berdasarkan aktivitas
operasi, investasi, dan pendanaan.
The consolidated statements of cash flows have
been prepared based on the direct method by
classifying cash flows on the basis of operating,
investing and financing activities.
Seluruh angka dalam laporan keuangan
konsolidasian interim ini dibulatkan dan disajikan
dalam Dolar Amerika Serikat (“AS$” atau “Dolar
AS”), kecuali dinyatakan lain.
Figures in the interim consolidated financial
statements are rounded to and stated in United
States Dollars (“US$” or “US Dollars”), unless
otherwise stated.
Perubahan
pada
Pernyataan
Standar
Akuntansi Keuangan dan Interpretasi Standar
Akuntansi Keuangan
Changes
to
Statements
of
Financial
Accounting Standards and Interpretations of
Financial Accounting Standards
Dewan Standar Akuntansi Keuangan Indonesia
menerbitkan PSAK no. 38 (Revisi 2012),
“Kombinasi Bisnis Entitas Sepengendali” yang
berlaku efektif sejak tanggal 1 Januari 2013.
The Indonesian Financial Accounting Standards
Board issued SFAS No. 38 (Revise 2012),
“Business Combinations between Entities under
Common Control” which is effective from 1
january 2013.
PSAK 38 revisi, “kombinasi Bisnis Entitas
Sepengedali” diterapkan pada kombinasi bisnis
entitas
sepengendali
yang
memenuhi
persyaratan kombinasi bisnis dalam PSAK no.
22, “Kombinasi Bisnis” baik untuk entitas yang
mengakuisisi bisnis maupun entitas yang
melepas bisnis.
Revised SFAS 38, ‘Business Combinations
between Entities under Common Control” is
applied for business combinations for entities
under common control which meet the business
combination criteria under SFAS 22, “Business
Combination” for the both acquiring and disposing
of businesses.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
IKHTISAR
(lanjutan)
a.
KEBIJAKAN
AKUNTANSI
Dasar
penyusunan
laporan
konsolidasian interim(lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
PENTING
keuangan
2.
SUMMARY
OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Basis of preparation of the interim
consolidated financial statements (continued)
Perubahan
pada
Pernyataan
Standar
Akuntansi Keuangan dan Interpretasi Standar
Akuntansi Keuangan (lanjutan)
Changes
to
Statements
of
Financial
Accounting Standards and Interpretations of
Financial Accounting Standards (continued)
Entitas yang melepas bisnis, dalam pelepasan
bisnis entitas sepengendali, mengakui selisih
antara imbalan yang diterima dan jumlah tercatat
bisnis yang dilepas di ekuitas dan disajikan dalam
pos tambahan modal disetor dalam posisi laporan
keuangan konsolidasian. Berdasarkan standard
terdahulu selisih tersebut juga dicatat di ekuitas
tetapi sebagai “Selisih Transaksi Restrukturisasi
Entitas Sepengendali”.
The disposing entity, in a business combination
between entities under common control,
recognises
the
difference
between
the
consideration received and the carrying value of
the business disposed as part of additional paidin capital in the equity section of the consolidated
statement of financial position. Based on the
previous standard, the difference would be
recorded as “difference in value from restructuring
transactions of entities under common control”
also in the equity section.
PSAK ini diterapkan secara prospektif dimana
saldo “Selisih Nilai Transaksi Restrukturisasi
Entitas Sepengendali” pada tanggal 1 Januari
2013, tanggal awal penerapan Standar ini,
disajikan di ekuitas dalam pos tambahan modal
disetor dan tidak akan diakui sebagai laba atau
rugi direalisasi atau direklasifikasi ke saldo laba.
Keharusan ini tidak berdampak pada laporan
keuangan konsolidasian interim Grup.
This revised SFAS is applies prospectively
whereby the balance of “Difference in Value
From Restructuring Transactions of Entities under
Common Control” as at 1 january 2013, the intial
application date of this standard, is presented
within additional paid in capital within equity and
should not be recognised as a realised gain or
loss or reclassified to retained earnings. This
requirement does not have any impact on the
Group’s interim consolidated financial stetaments.
Berdasarkan standard terdahulu, saldo “Selisih
Nilai
Transaksi
Restrukturisasi
Entitas
Sepengendali” dapat diakui baik sebagai laba di
tahan atau laba rugi dengan terjadinya transaksitransaksi tertentu yang berhubungan dengan
saldo ini. Namun demikian, berdasarkan standard
revisi, saldo yang telah dicatat dalam pos
tambahan modal disetor sebesar AS$4.322.116
tidak akan diakui sebagai laba rugi direalisasi
atau direklasifikasi ke saldo laba di masa depan.
Under the previous standard, the balance of the
account “Difference in Value From Restructuring
Transactions of Entities under Common Control”
could be charged to either retained earnings or
profit or loss with the occurrence of certain
transactions related to the balance. However,
under the revised standard, the carrying amount
of US$4,322,116 recorded as additional paid in
capiral will not be recognised as realised gains or
loss or reclassified to retained earnings in the
future.
Pencabutan PSAK No. 51, “Akuntansi KuasiReorganisasi (PPSAK No. 51)” yang berlaku
efektif sejak tanggal 1 Januari 2013 tidak
menghasilkan perubahan kebijakan akuntansi
Grup dan tidak berdampak material terhadap
jumlah yang dilaporkan tahun berjalan atau tahun
sebelumnya.
The withdrawal of the SFAS No. 51, “Quasi
Reorganisation(PPSAK No. 51)” with an effective
date of 1 january 2013 did not result in changes
to the Group’s accounting policies and had no
material effect on the amounts reported for
current or prior financial years.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/10 Schedule
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain)
2.
IKHTISAR
(lanjutan)
a.
b.
KEBIJAKAN
AKUNTANSI
Dasar
penyusunan
laporan
konsolidasian interim (lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2013 AND 2012
(Expressed in United States Dollars,
unless otherwise stated)
PENTING
keuangan
2.
SUMMARY
OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Basis of preparation of the interim
consolidated financial statements (continued)
Perubahan
pada
Pernyataan
Standar
Akuntansi Keuangan dan Interpretasi Standar
Akuntansi Keuangan (lanjutan)
Changes
to
Statements
of
Financial
Accounting Standards and Interpretations of
Financial Accounting Standards (continued)
Penerapan ISAK 21, “Perjanjian Konstruksi Real
Estate” dan pencabutan PSAK No. 44 “Akuntansi
Aktivitas Pengembangan Real Estate” yang
berlaku sejak 1 Januari 2013 telah di tunda
sampai dengan pemberitahuan lebih lanjut oleh
Dewan Standar Akuntansi Keuangan Indonesia.
Manajeman berpendapat bahwa penerapan dan
pencabutan Interpretasi dan Standar tersebut di
atas tidak memiliki dampak terhadap laporan
keuangan konsolidasian interim Grup.
The implementation of IFAS 21, “Agreements for
Construction for Real Estate” and the withdrawal
of SFAS No. 44, “Accounting for Real Estate
Development Activities”, which would previously
have been mandatorily