EMPLOYEE EXPENSES 30 Juni As a percentage of total assets
31. SEGMENT INFORMATION continued
30 JuniJune 2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-Coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 237,859,539 15,888,973 - 253,748,512 revenue Pendapatan antar Inter-segment segmen 75,296,120 60,344,701 144,891,199 9,250,378 revenue Pendapatan 313,155,659 76,233,674 144,891,199 244,498,134 Net revenue Laba kotor 69,799,973 23,756,384 40,743,278 52,813,079 Gross profit Beban penjualan 60,275,909 10,833,182 34,501,446 36,607,645 Selling expenses Beban keuangan 22,715,331 4,929,422 12,118,476 15,526,277 Finance expenses General and Beban umum administration dan administrasi 10,946,372 2,303,204 - 13,249,576 expense Penghasilan keuangan 960,292 25,563 - 985,855 Interest income Pendapatan lain-lain, bersih 2,431,894 33,056 2,046,851 4,445,689 Other income, net Rugilaba sebelum pajak 25,609,241 5,749,195 3,829,793 16,030,253 Lossprofit before tax Manfaatbeban pajak Income tax benefit penghasilan 6,556,374 3,045,845 526,305 2,984,224 expense Rugilaba periode berjalan 19,052,867 2,703,350 3,303,488 13,046,029 Lossprofit for the period 31 DesemberDecember 2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-Coal Elimination Consolidated Aset segmen 1,506,554,831 280,032,864 848,735,967 937,851,728 Segment assets Liabilitas segmen 958,636,678 191,025,467 383,970,432 765,691,713 Segment liabilities Acquisition of Perolehan aset tetap 20,486,433 30,524,417 3,359,197 47,651,653 fixed assets Penyusutan 20,687,671 26,157,723 2,824,939 44,020,455 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 8,671,861 2,382 2,382 8,671,861 in production Perusahaan berdomisili di Indonesia. Mayoritas aset tidak lancar Grup berada di Indonesia. Pendapatan yang diperoleh dari pelanggan luar negeri disajikan sebagai berikut: The Company is domiciled in Indonesia. The majority of the Group’s non-current assets are located in Indonesia. Revenue from external customers generated from other countries are presented as follows: 30 Juni 30 Juni June June 2016 2015 Area penjualan Sales area - Asia Utara Cina, Jepang, Korea, North Asia China, Japan, Korea, - Hongkong dan Taiwan 59,442,601 88,018,596 Hong Kong and Taiwan - Asia Tenggara Malaysia, South East Asia Malaysia, - Thailand dan Filipina, Thailand and Philippines, tidak termasuk Indonesia 61,703,430 46,473,225 excluding Indonesia - Asia Selatan India, Pakistan South Asia India, Pakistan - dan Sri Lanka 76,449,858 82,734,723 and Sri Lanka - Eropa, Amerika Serikat dan Europe, United States and - Amerika Selatan - 4,015,962 South America - Domestik 24,071,459 23,255,628 Domestic - 221,667,348 244,498,134Parts
» 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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