Capital risk management continued
34. FINANCIAL RISK MANAGEMENT continued b. Manajemen risiko permodalan lanjutan
b. Capital risk management continued
Utang neto dihitung dari jumlah pinjaman termasuk pinjaman “jangka pendek dan jangka panjang” dikurangi kas dan setara kas termasuk kas dan setara kas yang dibatasi penggunaannya dan instrumen penjaminan. Instrumen penjaminan adalah beragam bentuk bank garansi, letter of credit, serta instrumen sejenis lainnya dengan nilai maksimum sejumlah AS100.000.000. Net debt is calculated as total borrowings including “current and non-current borrowings” less cash and cash equivalents including restricted cash and cash equivalents and surety instruments. Surety instruments are any form of bank guarantee, letter of credit, and other similar instrument up to maximum amount of US100,000,000. EBITDA dihitung dari laba sebelum pajak konsolidasian Grup, ditambah kembali dengan biaya bunga, depresiasi, amortisasi dan tidak termasuk laba atau rugi pelepasan aset tetap, biaya tidak rutin one-off item, penghapusan investasi dan laba atau rugi selisih kurs. EBITDA dihitung untuk periode 12 bulan yang berakhir pada tanggal laporan posisi keuangan. EBITDA is calculated on the Group consolidated profit before tax, added back with for interest, depreciation, amortisation and excluding any profit or loss on disposals of fixed assets, any one-off items, amounts written off investments and any exchange rate gains or losses. EBITDA is calculated for each preceding 12 months period ending on statement of financial position date. 2014 2013 Jumlah pinjaman 587,427,782 688,980,000 Total borrowings Dikurangi: kas dan setara kas dan Less: cash and cash equivalents kas yang dibatasi penggunaannya and restricted cash Catatan 4 dan 5 109,727,844 212,985,791 Note 4 and 5 Utang neto 477,699,938 475,994,209 Net debt Jumlah ekuitas 255,532,045 449,841,218 Total equity Rasio net debt to EBITDA 9.7x 4.2x Net debt to EBITDA ratio Rasio net debt to equity 1.9x 1.1x Net debt to equity ratio Lihat Catatan 38 untuk rencana manajemen menghadapi ketidakpastian terhadap kemampuan Grup untuk mempertahankan kelangsungan usahanya. Please refer to Note 38 for management’s plan to mitigate the uncertainty of the Group’s ability to continue as a going concern. c. Estimasi nilai wajar c. Fair value estimationParts
» Soedjoko Tirtosoekotjo Soedjoko Tirtosoekotjo
» Soedjoko Tirtosoekotjo Direktur Independen
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang usaha dan piutang non-usaha
» Klasifikasi Classification Aset keuangan Financial assets
» Klasifikasi lanjutan Classification continued Pengakuan dan pengukuran Recognition and measurement
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid expenses Aset tetap Fixed assets
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya pinjaman Borrowing costs
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING ESTIMATES AND
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS 2014
» TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share
» TRADE RECEIVABLES, NET continued PIUTANG NON-USAHA
» Income tax benefit continued
» Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets
» INVENTORIES, NET ADVANCES AND PREPAID EXPENSES 2014
» FIXED ASSETS continued Basic and diluted loss per share
» EXPLORATION AND EVALUATION ASSETS MINING PROPERTIES
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUAL EXPENSES 2014 LONG-TERM LOANS 2014 LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES EMPLOYEE BENEFITS LIABILITIES continued
» COST OF REVENUE 2014 BEBAN PENJUALAN SELLING EXPENSES
» Mining services contracts RELATED PARTY TRANSACTIONS continued 2014
» Cooperation agreement DPP Kontrak jasa bongkar muat batubara Coal handling services contracts
» Perjanjian pengangkutan batubara Barging agreement Komisi keagenan Agency fees
» Tuntutan hukum Litigation RELATED PARTY TRANSACTIONS continued 2014
» Tuntutan hukum lanjutan Litigation continued
» Litigation continued KRL lanjutan Perjanjian pengiriman dan pengangkutan
» Perjanjian penjualan batubara Coal sales agreements Capital commitments Perusahaan
» Fasilitas bank Bank facilities
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Regulation on reclamation and post-mining Regulation on reclamation and post-mining
» Peraturan harga patokan batubara Regulation on benchmark coal price Regulation on benchmark coal
» Regulation on benchmark coal Peraturan iuran eksploitasi Regulation on exploitation fees
» Registered coal exporters RELATED PARTY TRANSACTIONS continued 2014
» Komitmen akuisisi KRL RELATED PARTY TRANSACTIONS continued 2014
» 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
» Capital risk management continued
» Fair value estimation continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» GOING CONCERN sampai dengan 1 Januari 2015. On 18 October 2013, the Company entered into a
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