Perjanjian Utang Piutang Perjanjian Penting dan Komitmen

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 114 - Jumlah tercatat yang Penyesuaian atas disajikan kembali Jumlah tercatat penerapan ISAK 29 dan direklasifikasi sebelumnyaBalance Reklasifikasi Adjustment due to Balance as restated as previously reported Reclassifications adoption of ISAK 29 and reclassified Laporan posisi keuangan konsolidasian Consolidated statement of financial position Aset lancar Current assets Persediaan - bersih 28.569.120 48.643 - 28.520.477 Inventories - net Aset tidak lancar Noncurrent assets Aset tetap - bersih 49.861.075 45.581.362 - 95.442.437 Property, plant and equipment - net Aset eksplorasi dan evaluasi 70.777.820 11.435.157 - 59.342.663 Exploration and evaluation assets Biaya pengupasan tanah yang ditangguhkan 6.812.000 - 6.812.000 - Deferred stripping costs Properti pertambangan - bersih 347.543.893 34.146.205 6.812.000 320.209.688 Mining properties - net Aset tidak lancar lain-lain 5.677.887 48.643 - 5.726.530 Other noncurrent assets January 1, 2013December 31, 2012 1 Januari 201331 Desember 2012 42. Penerbitan Standar Akuntansi Keuangan Baru 42. Prospective Accounting Pronouncements Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan PSAK dan Interpretasi Standar Akuntansi Keuangan ISAK yang berlaku efektif pada periode yang dimulai 1 Januari 2015 sebagai berikut: The Indonesian Institute of Accountants has issued the following Statements of Financial Accounting Standards PSAK and Interpretation of Financial Accounting Standards ISAK which will be effective for annual period beginning January 1, 2015 as follows: 1. PSAK No. 1 revisi 2013, Penyajian Laporan Keuangan 1. PSAK No. 1 revised 2013, Presentation of Financial Statements 2. PSAK No. 4 revisi 2013, Laporan Keuangan Tersendiri 2. PSAK No. 4 revised 2013, Separate Financial Statements 3. PSAK No. 15 revisi 2013, Investasi pada Entitas Asosiasi dan Ventura Bersama 3. PSAK No. 15 revised 2013, Investments in Associates and Joint Ventures 4. PSAK No. 24 revisi 2013, Imbalan Kerja 4. PSAK No. 24 revised 2013, Employee Benefits 5. PSAK No. 46 revisi 2014, Pajak Penghasilan 5. PSAK No. 46 revised 2014, Income Taxes 6. PSAK No. 48 revisi 2014, Penurunan Nilai Aset 6. PSAK No. 48 revised 2014, Impairment of Assets 7. PSAK No. 50 revisi 2014, Instrumen Keuangan: Penyajian 7. PSAK No. 50 revised 2014, Financial Instruments: Presentation 8. PSAK No. 55 revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran 8. PSAK No. 55 revised 2014, Financial Instruments: Recognition and Measurement 9. PSAK No. 60 revisi 2014, Instrumen Keuangan: Pengungkapan 9. PSAK No. 60 revised 2014, Financial Instruments: Disclosures 10. PSAK No. 65, Laporan Keuangan Konsolidasian 10. PSAK No. 65, Consolidated Financial Statements