KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS continued
2014 AnnUAl REpoRt
PT Bayan Resources Tbk
155
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 542 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in United States Dollars,
unless otherwise stated 3. ESTIMASI DAN ASUMSI AKUNTANSI PENTING
lanjutan 3.
CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS continued
v Nilai realisasi bersih dari persediaan v
Net realisable value of inventories
Grup menelaah nilai tercatat dari persediaan pada setiap tanggal pelaporan untuk
memastikan bahwa biaya tidak melebihi nilai realisasi bersih. Estimasi dari nilai realisasi
menggunakan beberapa asumsi, termasuk perkiraan harga komoditas dan estimasi biaya
untuk menyelesaikan persediaan ke produk yang dapat dijual.
The Group reviews the carrying value of its inventories at each reporting date to ensure that
the cost does not exceed net realisable value. Estimates of net realisable value includes a
number of assumptions, including commodity price expectations and the estimated costs to
complete inventories to a saleable product.
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
2014 2013
Kas Cash on hand
Rupiah 1,860,920
1,859,017 Rupiah
Kas dan setara kas di bank Cash and cash equivalent in banks
Rupiah Rupiah
- PT Bank Internasional PT Bank Internasional -
Indonesia Tbk. “BII” 3,127,913
4,028,506 Indonesia Tbk. “BII”
- PT Bank Mandiri PT Bank Mandiri -
Persero Tbk. “Mandiri” 276,253
663,656 Persero Tbk. “Mandiri”
- PT Bank ANZ Indonesia “ANZ”
184,717 321,588
PT Bank ANZ Indonesia “ANZ” - - PT Bank Danamon
PT Bank Danamon - Indonesia Tbk. “Danamon”
61,905 102,671
Indonesia Tbk. “Danamon” - PT Bank Negara Indonesia
PT Bank Negara Indonesia - Persero Tbk.
10,431 10,908
Persero Tbk. - Bank lainnya
590 4,073
Other banks -
Jumlah rekening Rupiah 3,661,809
5,131,402 Total Rupiah accounts
Dolar Amerika Serikat United States Dollars
- BII 28,445,142
34,528,961 BII -
- ANZ 15,870,527
79,644,004 ANZ -
- Danamon 15,268,186
4,495,745 Danamon -
- Mandiri 14,283,481
55,005,728 Mandiri -
- Sumitomo Mitsui Sumitomo Mitsui -
Banking Corporation 485,029
445,601 Banking Corporation
- Standard Chartered Bank 109,051
49,061 Standard Chartered Bank -
- United Overseas Bank Ltd. 85,999
85,974 United Overseas Bank Ltd. -
Jumlah rekening Dolar AS 74,547,415
174,255,074 Total US Dollar accounts
Dolar Australia “AU” Australia “AU” Dollars
- National Australia Bank 8,215
135,394 National Australia Bank -
Jumlah kas dan setara kas Total cash and cash
di bank 78,217,439
179,521,870 equivalent in banks
Jumlah kas dan setara kas 80,078,359
181,380,887
Total cash and cash equivalents
lApoRAn tAhUnAn
2014
PT Bayan Resources Tbk
156
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 543 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in United States Dollars,
unless otherwise stated 4. KAS DAN SETARA KAS lanjutan