Regulation on PERJANJIAN PENTING,
29. SIGNIFICANT AGREEMENTS,
COMMITMENTS AND CONTINGENCIES continued v. Peraturan harga patokan batubara lanjutan v. Regulation on benchmark coal price continued Pada tanggal 11 Maret 2013, DJMB menerbitkan Peraturan Dirjen No. 644.KDJB2013 yang merevisi Peraturan Dirjen No. 999.K30DJB2011 tanggal 26 Agustus 2011 tentang Tata Cara Penetapan Besaran Biaya Penyesuaian Harga Patokan Batubara, yang mengatur: On 11 March 2013, the DGoMC issued Director General Regulation No. 644.KDJB2013 revising Regulation No. 999.K30DJB2011 dated 26 August 2011 on the Procedure For Stipulating The Amount Of Cost Adjustment Of The Benchmark Price Of Coal, which regulates: - Besaran dari biaya penyesuaian yang merupakan biaya penambah atau pengurang terhadap harga patokan batubara untuk menentukan harga batubara pada penjualan batubara diluar titik FOB vessel. - The amount of the cost adjustment which is an addition or deduction of cost of the benchmark price of coal to determine the price of coal in the sale of coal other than at the point FOB vessel point. - Biaya penyesuaian tersebut merupakan biaya tertinggi yang diperbolehkan dalam perhitungan kewajiban pembayaran Penerimaan Negara Bukan Pajak kepada Pemerintah. - The cost adjustment shall constitute the highest cost permitted in the calculation of payment of liabilities to the Government. Grup yakin telah memenuhi ketentuan dalam peraturan tersebut, sebagaimana yang dimaksud di atas. The Group believes it has complied with the requirements of the regulation, as mentioned above. w. Peraturan iuran eksploitasi w. Regulation on exploitation fees Pada tanggal 6 Januari 2012, Pemerintah Indonesia mengeluarkan peraturan mengenai penerimaan negara bukan pajak No. 92012 yang menggantikan peraturan No. 452003. Peraturan ini memberikan penjelasan mengenai iuran eksploitasi dari bisnis logam mineral dan komoditas batubara yang sebelumnya tidak diatur dalam Peraturan Pemerintah No. 452003. Sebagai tambahan, peraturan ini juga memberikan arahan untuk imbalan tetap lainnya terkait dengan aktivitas logam mineral dan komoditas batubara dan imbalan lainnya yang tidak terkait dengan komoditas seperti kompensasi untuk informasi terkait dengan IUP dan IUPK area eksplorasi, biaya penggantian untuk penambangan batubara tertutup dan porsi bagian Pemerintah 4 dari pemegang IUPK- Operasi Produksi berdasarkan pendapatan bersihnya. On 6 January 2012, the Government of Indonesia released a regulation for non-tax state revenue GR No.92012 which replaced previous regulation GR No.452003. This regulation provides clarification for exploitation fees on metal mineral and coal commodities business which previously has not been set in GR No.452003. In addition, it also provides guidelines on other fixed fees related to metal mineral and coal mines activities and other fees which are not related to commodities such as compensation for information related to IUP and IUPK exploration areas, replacement costs for closed coal mines and portion of the Government’s share 4 from IUPK-Production Operation holders based on its net income. Tidak ada perubahan dalam tarif iuran eksploitasi yang akan dikenakan kepada FSP, BT dan MCM sebagai pemegang IUP yang merupakan dampak dari penerapan regulasi ini masih sebesar 3 sampai 7 berdasarkan kualitas batubara terjual. Pemegang Kontrak Karya diperkirakan akan melanjutkan penggunaan tarif sesuai dengan kontrak kerja. There is no change in the exploitation fee rate for FSP, BT and MCM as an IUP holder based on the regulation ranging from 3 to 7 depending on coal quality sold. The CCoW holder is expected to continue using the rate specified in the contract of work. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 591 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 29. PERJANJIAN PENTING, KOMITMEN DAN KONTINJENSI lanjutan29. SIGNIFICANT AGREEMENTS,
Parts
» LKFS Bayan Resources June 2016
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of preparation of the consolidated financial statements continued
» SUMMARY OF Basic and diluted loss per share
» Consolidation i Entitas anak
» Consolidation continued i Entitas anak lanjutan
» Consolidation continued iii Pelepasan entitas anak
» Consolidation continued iv Entitas asosiasi lanjutan
» Consolidation continued v Pengaturan bersama
» Foreign currency translation continued ii Transaksi dan saldo
» Foreign currency translation continued ii Transaksi dan saldo lanjutan
» Transaksi dengan pihak berelasi Transactions with related parties
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang non-usaha Trade and non-trade receivables
» Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas lindung nilai
» Derivative financial instruments and hedging activities
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF
» Klasifikasi Classification Aset keuangan Financial assets
» Financial assets continued I.
» Recognition and measurement Financial assets continued II. Pengakuan dan pengukuran
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Fixed assets continued SUMMARY OF
» Aset eksplorasi dan evaluasi Exploration and evaluation assets
» Exploration and evaluation assets continued
» Properti pertambangan Mining properties
» Mining properties continued SUMMARY OF
» Impairment of non-financial assets
» Utang usaha dan utang lain-lain Trade and other payables
» Biaya pinjaman Borrowing costs
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Employee benefits continued iii Pesangon pemutusan kontrak kerja
» Kewajiban lingkungan Environmental obligations
» Environmental obligations continued SUMMARY OF
» Pembagian dividen Dividend distributions Revenue and expense recognition
» Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Stripping costs continued SUMMARY OF
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING Basic and diluted loss per share
» CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND CASH EQUIVALENTS 30 Juni
» TRADE RECEIVABLES, NET 30 Juni
» TRADE RECEIVABLES, NET continued
» PIUTANG NON-USAHA NON-TRADE RECEIVABLES
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Income tax expensebenefit 30 Juni
» Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
» Income tax expensebenefit continued JumlahAmount
» Aset pajak tangguhan Deferred tax assets
» Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
» Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits
» Administrasi Administration TAXATION continued f.
» INVENTORIES, NET 30 Juni ADVANCES AND PREPAID EXPENSES 30 Juni
» FIXED ASSETS continued Basic and diluted loss per share
» ASET TETAP lanjutan FIXED ASSETS continued
» MINING PROPERTIES Basic and diluted loss per share
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUALS - 14.6 Discount rates
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» EMPLOYEE BENEFITS LIABILITIES - 14.6 Discount rates
» EMPLOYEE BENEFITS LIABILITIES continued 30 Juni
» Additional paid in capital, net
» SHARE CAPITAL continued - 14.6 Discount rates
» REVENUE 30 Juni - 14.6 Discount rates
» REVENUE continued - 14.6 Discount rates
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» SELLING EXPENSES 30 Juni - 14.6 Discount rates
» GENERAL AND ADMINISTRATION EXPENSES 30 Juni
» OTHER EXPENSESINCOME, NET 30 Juni
» 53.52 water, and telephone expenses
» RELATED PARTY TRANSACTIONS continued Kompensasi manajemen kunci
» Mining services contracts PERJANJIAN PENTING,
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Kontrak jasa bongkar muat batubara lanjutan Coal handling services contracts continued
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees Tuntutan hukum Litigation
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and barging contracts
» Fasilitas bank Bank facilities
» Perjanjian penggunaan haul road Agreement for the use of haul road
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran kehutanan Forestry fee
» Kewajiban atas IUP Eksplorasi Exploration IUP obligations
» Penundaan kegiatan eksploitasi Suspension of exploitation activity
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Peraturan reklamasi dan aktivitas pasca tambang lanjutan
» Regulation on reclamation and post-mining activities continued Domestic Market Obligation
» Domestic Market Obligation SIGNIFICANT AGREEMENTS,
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Peraturan harga patokan batubara Regulation on benchmark coal price
» Regulation on PERJANJIAN PENTING,
» Peraturan harga patokan batubara lanjutan Regulation
» Peraturan iuran eksploitasi Regulation on exploitation fees
» Eksportir terdaftar batubara Registered coal exporters
» Komitmen akuisisi KRL Acquisition commitment of KRL
» EMPLOYEE EXPENSES 30 Juni As a percentage of total assets
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued As a percentage of total assets
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan Capital risk management
» Capital risk management continued
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