Administration TAXATION continued g. Administrasi
9. INVESTMENT IN ASSOCIATE
Persentase kepemilikan Percentage of ownership Nilai tercatat 31 Desember 2009 Carrying value 31 December 2009 Bagian rugi perusahaan asosiasiShare of associate’s loss Nilai tercatat 31 Maret 2010 Carrying value 31 March 2010 KSC 49 1,480 4,392 5,872 Pada tanggal 30 Mei 2008, Perusahaan mengadakan perjanjian pengikatan jual beli dengan Bayan International Pte. Ltd. “BI”, pihak yang memiliki hubungan istimewa, untuk mengakuisisi kepemilikan BI atas KSC, perusahaan joint venture antara BI dan Binderless Coal Briquetting Company Pte. Ltd. “Binderless” dengan harga beli AS612.500 ditambah dengan semua kewajiban yang timbul sehubungan dengan fasilitas kredit yang diterima KSC dari BI. Pada tanggal tersebut, BI memilki 49 dan Binderless memiliki 51 kepemilikan atas KSC. Perjanjian tersebut juga mengatur penjualan dan pengalihan fasilitas pinjaman sebesar AS25 juta dari BI. Nilai penjualan dan pengalihan fasilitas tersebut adalah sebesar jumlah fasilitas yang terhutang yang diatur dalam perjanjian fasilitas pinjaman tersebut pada saat pelaksanaan perjanjian jual beli ini. On 30 May 2008, the Company entered into a sale and purchase agreement with Bayan International Pte. Ltd. “BI”, a related party, to acquire ownership of BI’s interest in KSC, a joint venture company between BI and Binderless Coal Briquetting Company Pte. Ltd., “Binderless” with a purchase price amounting to US612,500 plus all liabilities incurred regarding the credit facility received by KSC from BI. At that date, BI owned 49 of KSC and Binderless owned 51. The agreement also covers the sale and transfer of a loan facility from BI amounting to US25 million. The value of the sale and transfer balance of the loan facility amounts to the loans outstanding under the loans facility agreement at the date of the execution of the sale and purchase agreement. Pada tanggal 17 Oktober 2008, Perusahaan dan BI mengadakan perjanjian jual beli saham pada KSC. Sebagai rangkaian dari transaksi tersebut, pada tanggal 23 Oktober 2008, Perusahaan dan BI mengadakan perjanjian pengalihan piutang. BI mengalihkan hak tagihnya terhadap KSC berdasarkan Perjanjian Pinjaman BI dan KSC kepada Perusahaan sebesar AS26.458.159 yang terdiri dari pokok pinjaman sebesar AS25.000.000 dan bunga yang terhutang sebesar AS1.458.159. Pada tanggal 25 November dan 11 Desember 2008, Perusahaan memberikan tambahan fasilitas pinjaman kepada KSC sebesar AS25.000.000. On 17 October 2008, the Company and BI completed the share sale and purchase of KSC. As part of this transaction, on 23 October 2008, the Company and BI entered into a Receivables Transfer Agreement whereby BI transferred its rights under the loan agreement with KSC amounting to US26,458,159 consisting of US25,000,000 principal and US1,458,159 interest due. On 25 November and 11 December 2008, the Company provided an additional credit facility to KSC amounting to US25,000,000.Parts
» Financial Statement 31 Maret 2010
» GENERAL Financial Statement 31 Maret 2010
» GENERAL continued Financial Statement 31 Maret 2010
» 2,741 unaudited. Perpajakan PKP2B generasi ketiga
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Penjabaran mata uang asing Foreign currency translation
» Transactions with related parties
» Biaya dibayar dimuka Prepaid expenses Investment in associates
» Investment in associates continued Aset tetap Fixed assets
» Aset tetap dari sewa pembiayaan Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration
» SUMMARY OF Financial Statement 31 Maret 2010
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Biaya pengupasan Stripping costs
» Biaya pengelolaan lingkungan hidup Environmental expenses
» Akuntansi untuk instrumen keuangan derivatif
» Pelaporan segmen Segment reporting
» Segment reporting continued SUMMARY OF
» Sharing of production SUMMARY OF
» Dividen Dividends SUMMARY OF
» Biaya emisi saham Share issuance costs
» Biaya keuangan yang ditangguhkan Deferred financing costs
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued 2010
» TRADE RECEIVABLES Financial Statement 31 Maret 2010
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» OTHER RECEIVABLES continued Financial Statement 31 Maret 2010
» PERSEDIAAN Financial Statement 31 Maret 2010
» RESTRICTED CASH 2010 Financial Statement 31 Maret 2010
» RESTRICTED CASH continued Financial Statement 31 Maret 2010
» Pajak dibayar dimuka Prepaid taxes
» Taxes payable continued 2010 TAXATION continued b. Hutang pajak lanjutan
» Beban pajak penghasilan Income tax expense
» Income tax expense continued 2010
» Deferred tax assets, net 2010
» Deferred tax assets, net continued 2010
» Kewajiban pajak tangguhan, bersih Deferred tax liabilities, net
» Deferred tax liabilities, net continued 2010 Audit pajak Tax audits
» TAXATION continued f. Financial Statement 31 Maret 2010
» Audit pajak lanjutan TAXATION continued f.
» Tax audits continued TAXATION continued f.
» Administration TAXATION continued g. Administrasi
» Perubahan undang-undang perpajakan TAXATION continued g. Administrasi
» INVESTMENT IN ASSOCIATE Financial Statement 31 Maret 2010
» FIXED ASSETS Financial Statement 31 Maret 2010
» FIXED ASSETS continued Financial Statement 31 Maret 2010
» FIXED ASSETS continued Aset dalam penyelesaian
» BIAYA PENGUPASAN Financial Statement 31 Maret 2010
» DEFERRED STRIPPING COSTS, NET continued
» TRADE PAYABLES continued 2010 Financial Statement 31 Maret 2010
» ACCRUED EXPENSES 2010 Financial Statement 31 Maret 2010
» Fasilitas Sindikasi Syndicated Facility
» Syndicated Facility continued Vitol Asia Pte. Ltd.
» Vitol Asia Pte. Ltd. continued
» Italmatic Singapore Pte. Ltd. Italmatic Singapore Pte. Ltd.
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara Coal swap transactions
» Transaksi swap tingkat suku bunga Interest rate swap transaction
» Gas oil hedging transactions
» SHARE CAPITAL continued Financial Statement 31 Maret 2010
» Share capital continued Agio saham
» Additional paid in capital continued
» CADANGAN UMUM DAN PEMBAGIAN DIVIDEN GENERAL
» PENDAPATAN REVENUE Financial Statement 31 Maret 2010
» REVENUE continued 2010 Financial Statement 31 Maret 2010
» COST OF REVENUE 2010 Financial Statement 31 Maret 2010
» BEBAN PENJUALAN SELLING EXPENSES
» advances and prepayments RELATED PARTY TRANSACTIONS
» Mining services contracts IP
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Jaminan reklamasi lanjutan Reclamation guaranteescontinued
» Jaminan reklamasi lanjutan Reclamation guarantees continued Komitmen sewa Rental commitments
» Komitmen sewa lanjutan Rental commitments continued
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees SIGNIFICANT AGREEMENTS,
» Tuntutan hukum Litigation SIGNIFICANT AGREEMENTS,
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts
» Perjanjian penjualan dan pembelian batubara
» Coal sales and purchase agreements
» TRANSAKSI DENGAN PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA SIGNIFICANT AGREEMENTS,
» SIGNIFICANT AGREEMENTS, Financial Statement 31 Maret 2010
» Perjanjian konstruksi SIGNIFICANT AGREEMENTS,
» Construction agreements SIGNIFICANT AGREEMENTS,
» Fasilitas bank Bank facilities
» Perjanjian sewa operasi peralatan berat
» Heavy equipment operating lease contract
» Perjanjian pengunaan haul road Agreement for the use of haul road
» Perjanjian sewa pembiayaan Lease agreement
» Perjanjian pemeliharaan Maintenance agreement
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Perjanjian cornerstone investor SIGNIFICANT AGREEMENTS,
» Iuran eksploitasi SIGNIFICANT AGREEMENTS,
» Exploitation fee SIGNIFICANT AGREEMENTS,
» Iuran kehutanan Forestry fee Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Keputusan Menteri No. 182008 Ministerial Regulation No. 182008
» BIAYA KARYAWAN EMPLOYEE COSTS
» SEGMENT INFORMATION Financial Statement 31 Maret 2010
» SEGMENT INFORMATION continued 31 MaretMarch 2009
» FINANCIAL RISK MANAGEMENT Financial Statement 31 Maret 2010
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» SUBSEQUENT EVENTS continued Financial Statement 31 Maret 2010
» LIKUIDITAS LIQUIDITY Financial Statement 31 Maret 2010
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