2014 JRAP Financial Statement Sep 2014
PT J RESOURCES ASIA PASIFIK Tbk
DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Laporan atas Reviu Informasi Keuangan/
Report on Review of Financial Information
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT J Resources Asia Pasifik Tbk dan Entitas Anak pada Tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/31 Desember 2012 serta untuk Periode-periode
Sembilan Bulan yang Berakhir 30 September 2014 dan 2013/
The Directors’ Statement on the Responsibility for the Consolidated Financial Statements of
PT J Resources Asia Pasifik Tbk and Its Subsidiaries as of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/December 31, 2012 and for the Nine-Month Periods
Ended September 30, 2014 and 2013
LAPORAN KEUANGAN KONSOLIDASIAN - Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/31 Desember 2012 serta untuk Periode-periode
Sembilan Bulan yang Berakhir 30 September 2014 dan 2013/
CONSOLIDATED FINANCIAL STATEMENTS - As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/December 31, 2012 and for the Nine-Month Periods
Ended September 30, 2014 and 2013
Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial Position
1
Laporan Laba Rugi Komprehensif Konsolidasian/Consolidated Statements of Comprehensive
Income
3
Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in Equity
4
Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows
5
Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial Statements
6
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Posisi Keuangan Konsolidasian
30 September 2014 dan 2013, 31 Desember 2013 dan
1 Januari 2013/31 Desember 2012
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
Catatan/
Notes
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Financial Position
September 30, 2014 and 2013, December 31, 2013 and
January 1, 2013/December 31, 2012
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Disajikan Kembali (Catatan 41)/
As Restated (Note 41)
1 Januari 2013/
30 September/September 30,
31 Desember 2012/
(Tidak Diaudit/Unaudited )
31 Desember 2013/
January 1, 2013/
2014
2013
December 31, 2013 December 31, 2012
ASET
ASET LANCAR
Kas
Piutang usaha - pihak ketiga
Piutang lain-lain
Persediaan - setelah dikurangi
cadangan kerugian penurunan
nilai masing-masing sebesar
US$ 874.514, US$ 672.001,
US$ 2.516.636 dan nihil pada tanggal
30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
Pajak dibayar dimuka
Pembayaran dimuka, uang muka dan
aset lancar lainnya
ASSETS
2,3,4,23,36,38
2,3,5,23,36
2,3,23,35,36,38
2,3,6,21
2,7
2,3,8,23,36,38
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
2,3,33
Pajak Pertambahan Nilai masukan
2
Piutang pihak berelasi non-usaha
2,3,23,35,36,38
Aset tetap - setelah dikurangi akumulasi
penyusutan masing-masing sebesar
US$ 94.228.575, US$ 82.987.610,
US$ 83.426.511 dan US$ 76.819.741
pada tanggal 30 September 2014
dan 2013, 31 Desember 2013
dan 1 Januari 2013/31 Desember 2012
2,3,9,19,20,21
Aset eksplorasi dan evaluasi
2,3,10
Properti pertambangan - setelah dikurangi
akumulasi amortisasi masing-masing
sebesar US$ 147.350.239, US$ 126.515.467,
US$ 131.209.956 dan US$ 114.380.073
pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
2,3,11,41
Goodwill
1,2,3,12
Aset tidak lancar lain-lain
2,3,13,23,36,38,41
3.646.807
3.129.109
2.339.963
38.403.316
10.878.133
11.980.686
2.571.294
28.838.559
9.864.908
26.791.401
1.856.868
40.337.858
13.957.609
8.622.284
3.586.738
2.388.181
28.520.477
41.141
4.434.238
7.469.911
6.991.319
9.887.027
62.831.566
60.725.358
89.935.055
53.045.848
1.319.995
17.186.207
4.245.945
4.838.335
5.621.776
2.551.763
7.695.449
7.025.341
3.038.647
2.480.836
5.320.330
1.344.180
291.632.979
70.068.053
206.329.245
48.601.771
254.653.896
52.433.973
95.442.437
59.342.663
CURRENT ASSETS
Cash
Trade account receivable - third party
Other accounts receivable
Inventories - net of allowance
for decline in value of
US$ 874,514, US$ 672,001, US$ 2,516,636
and nil as of September 30, 2014
and 2013, December 31, 2013 and
January 1, 2013/December 31, 2012,
respectively
Prepaid taxes
Prepayments, advances and
other current assets
Total Current Assets
355.715.835
31.498.025
9.737.953
354.498.812
31.498.025
719.732
356.374.900
31.498.025
2.822.048
320.209.688
31.498.025
5.726.530
NONCURRENT ASSETS
Deferred tax assets - net
Prepaid Value Added Tax
Due from a related party
Property, plant and equipment net of accumulated depreciation of
US$ 94,228,575, US$ 82,987,610,
US$ 83,426,511 and US$ 76,819,741
as of September 30, 2014 and 2013
December 31, 2013 and January 1, 2013/
December 31, 2012, respectively
Exploration and evaluation assets
Mining properties - net of accumulated
amortization of US$ 147,350,239,
US$ 126,515,467, US$ 131,209,956 and
US$ 114,380,073 as of September 30, 2014
and 2013, December 31, 2013 and
January 1, 2013/31 December 2012,
respectively
Goodwill
Other noncurrent assets
Jumlah Aset Tidak Lancar
781.404.992
654.659.459
715.542.279
521.364.689
Total Noncurrent Assets
JUMLAH ASET
844.236.558
715.384.817
805.477.334
574.410.537
TOTAL ASSETS
`
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-1-
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Posisi Keuangan Konsolidasian
30 September 2014 dan 2013, 31 Desember 2013 dan
1 Januari 2013/31 Desember 2012
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Financial Position
September 30, 2014 and 2013, December 31, 2013
January 1, 2013/December 31, 2012
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Disajikan Kembali (Catatan 41)/
As Restated (Note 41)
Catatan/
Notes
30 September/September 30,
(Tidak Diaudit/Unaudited )
2014
2013
31 Desember 2013/
December 31, 2013
1 Januari 2013/
31 Desember 2012/
January 1, 2013/
December 31, 2012
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Pinjaman bank jangka pendek
Utang usaha - pihak ketiga
Utang pajak
Beban akrual
Bagian liabilitas jangka panjang yang akan
jatuh tempo dalam waktu satu tahun:
Utang lembaga keuangan bukan bank
Sewa pembiayaan
Pinjaman bank
Utang lain-lain
LIABILITIES AND EQUITY
2,3,14,23,36,38
2,3,15,23,36,38
2,16,33
2,3,17,23,35,36,38
4.727.432
37.215.058
14.856.941
15.395.205
44.588.214
2.797.572
8.340.546
33.348.742
5.795.182
13.303.973
25.724.047
9.866.235
4.717.619
CURRENT LIABILITIES
Short-term bank loan
Trade accounts payable - third parties
Taxes payable
Accrued expenses
2,3,23,24,31,36,38
19
20
21
2,3,23,36
146.564
11.638.343
72.939.456
890.093
196.487
11.106.442
25.986.819
434.884
196.302
11.408.664
33.854.539
1.591.985
162.467
2.008.074
13.460.031
1.186.347
Current portion of long-term liabilities:
Loans from non-bank financial institution
Finance lease
Bank loans
Other liabilities
157.809.092
93.450.964
99.499.387
57.124.820
Total Current Liabilities
2,3,18,23,36
2,3,23,35,36,38
2,33
22.000.000
79.670.788
69.464.108
59.840.000
73.498.008
74.097.337
41.840.000
70.744.277
72.125.399
19.173.761
79.551.235
NONCURRENT LIABILITIES
Loan from a third party
Loan from related parties
Deferred tax liabilities
2,3,22
2,3,32
18.370.371
6.267.931
10.224.772
3.932.735
10.330.046
4.223.257
10.036.111
2.782.104
Reclamation and mine closure reserve
Long-term employee benefits liability
2,3,23,24,31,36,38
19
20
21
49.075
25.936.700
190.439.764
198.473
36.393.712
111.300.797
151.428
33.969.570
213.206.051
251.373
8.933.030
110.841.040
Long-term liabilities - net of current portion:
Loans from non-bank financial institution
Finance lease
Bank loans
Jumlah Liabilitas Jangka Panjang
412.198.737
369.485.834
446.590.028
231.568.654
Total Noncurrent Liabilities
Jumlah Liabilitas
570.007.829
462.936.798
546.089.415
288.693.474
Total Liabilities
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Pinjaman kepada pihak ketiga
Pinjaman pihak berelasi
Liabilitas pajak tangguhan
Cadangan biaya reklamasi dan
penutupan tambang
Liabilitas imbalan kerja jangka panjang
Liabilitas jangka panjang - setelah
dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun:
Utang lembaga keuangan bukan bank
Sewa pembiayaan
Pinjaman bank
EKUITAS
EQUITY
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham - nilai nominal Rp 100 per saham
Modal dasar - 20.000.000.000 saham pada
tanggal 30 September 2014 dan
2.000.000.000 saham pada tanggal
30 September 2013, 31 Desember 2013
dan 1 Januari 2013/31 Desember 2012
Modal ditempatkan dan disetor penuh 5.292.000.000 saham pada
tanggal 30 September 2014 dan
756.000.000 saham pada tanggal
30 September 2013, 31 Desember 2013
dan 1 Januari 2013/31 Desember 2012
Tambahan modal disetor - bersih
Selisih dari transaksi dengan
kepentingan nonpengendali
Pendapatan komprehensif lainnya
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Equity Attributable to Owners of
the Company
Capital stock - Rp 100 par value per share
Authorized - 20,000,000,000 shares
as of September 30, 2014 and
2,000,000,000 shares as of
September 30, 2013, December 31, 2013
and January 1, 2013/December 31, 2012
24
25
1
2
58.830.001
102.480.723
(3.667)
44.241
8.401.985
152.934.789
8.401.985
152.934.789
(3.667)
43.467
(3.667)
43.902
8.401.985
152.934.789
42.411
Issued and paid-up - 5,292,000,000 shares
as of September 30, 2014 and
756,000,000 shares as of
September 30, 2013, December 31, 2013
and January 1, 2013/December 31, 2012
Additional paid-in capital - net
Difference arising from transaction
with non-controlling interests
Oher comprehensive income
Retained earnings
Appropriated
Unappropriated
11.137
74.530.954
11.137
55.031.900
11.137
62.387.464
11.137
86.582.207
235.893.389
216.419.611
223.775.610
247.972.529
38.335.340
36.028.408
35.612.309
37.744.534
Jumlah Ekuitas
274.228.729
252.448.019
259.387.919
285.717.063
Total Equity
JUMLAH LIABILITAS DAN EKUITAS
844.236.558
715.384.817
805.477.334
574.410.537
TOTAL LIABILITIES AND EQUITY
Jumlah
Kepentingan Nonpengendali
2,26
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
Total
Noncontrolling Interests
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-2-
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Laporan Laba Rugi Komprehensif Konsolidasian
Untuk Periode-periode Sembilan Bulan yang Berakhir
Consolidated Statements of Comprehensive Income
For the Nine-Month Periods Ended
September 30, 2014 and 2013
30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
kecuali Dinyatakan Lain)
Catatan/
Notes
30 September/September 30,
(Tidak Diaudit/Unaudited )
2014
2013
PENJUALAN
2,27
202.449.125
65.220.647
BEBAN POKOK PENJUALAN
2,28
(112.725.676)
(65.347.941)
89.723.449
LABA KOTOR
Pendapatan bunga
Amortisasi dan penghapusan
Beban bunga dan beban keuangan lainnya
Beban umum dan administrasi
2,35
142.168
COSTS OF SALES
GROSS PROFIT
Interest income
2,9,10,11,30
(10.945.166)
(11.379.226)
Amortization and write-off
2,14,18,19,20,21,22,31,35
(20.518.329)
(14.767.102)
Interest and other financial charges
2,9,29,32
(28.028.302)
(18.932.231)
General and administrative expenses
Bagian laba bersih entitas anak yang dilepas
1
Lain-lain - bersih
1,2
LABA (RUGI) SEBELUM PAJAK
BEBAN (PENGHASILAN) PAJAK
236.937
(127.294)
SALES
-
408.850
1.279.943
3.668.689
31.748.532
(40.986.146)
2,33
Pajak kini
INCOME (LOSS) BEFORE INCOME TAX
TAX EXPENSE (BENEFIT)
13.167.852
Pajak tangguhan
Share in net income of a disposed subsidiary
Others - net
88.990
Current tax
3.714.163
(7.811.397)
Deferred tax
Beban (Penghasilan) Pajak - Bersih
16.882.015
(7.722.407)
Tax Expense (Benefit) - Net
LABA (RUGI) BERSIH PERIODE BERJALAN
14.866.517
(33.263.739)
LABA KOMPREHENSIF LAIN
OTHER COMPREHENSIVE INCOME
Selisih kurs penjabaran
kegiatan usaha luar negeri
NET INCOME (LOSS) FOR THE PERIOD
Exchange differences on translating
2
JUMLAH LABA (RUGI) KOMPREHENSIF
PERIODE BERJALAN
343
1.068
foreign operations
TOTAL COMPREHENSIVE INCOME (LOSS)
FOR THE PERIOD
14.866.860
(33.262.671)
12.143.490
(31.550.307)
Owners of the Company
2.723.027
(1.713.432)
Non-controlling interests
14.866.517
(33.263.739)
Laba (rugi) bersih yang dapat
diatribusikan kepada:
Net income (loss) atributable to:
Pemilik entitas induk
Kepentingan nonpengendali
26
Jumlah
Laba (rugi) komprehensif yang dapat
Comprehensive income (loss)
diatribusikan kepada:
atributable to:
Pemilik entitas induk
Kepentingan nonpengendali
26
Jumlah
LABA (RUGI) PER SAHAM DASAR
Total
2,34
12.143.829
(31.549.251)
Owners of the Company
2.723.031
(1.713.420)
Non-controlling interests
14.866.860
(33.262.671)
0,014
(0,042)
Total
BASIC EARNINGS (LOSS) PER SHARE
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
-3 -
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Perubahan Ekuitas Konsolidasian
Untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain)
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Changes in Equity
For the Nine-Month Periods Ended September 30, 2014 and 2013
(Figures are Presented in United States Dollar, unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Perusahaan/ Equity Attributable to Owners of the Company
Catatan/
Notes
Saldo pada tanggal 1 Januari 2013 (diaudit)
Rugi bersih (tidak diaudit)
Modal Saham/
Capital Stock
Tambahan
Modal Disetor/
Additional
Paid-in Capital
8.401.985
152.934.789
-
-
Selisih dari Transaksi
dengan Kepentingan
Nonpengendali/
Difference Arisng from
Transaction with
Noncontrolling Interest
Pendapatan
Komprehensif
Lainnya/
Other
Comprehensive
Income
-
Saldo Laba (Defisit)/
Retained Earnings (Deficit)
Telah
Belum
Ditentukan
Ditentukan
Penggunaannya/
Penggunaannya/
Appropriated
Unappropriated
42.411
-
-
11.137
-
Selisih kurs karena penjabaran
kegiatan usaha luar negeri
-
-
-
1.056
-
Jumlah rugi komprehensif (tidak diaudit)
-
-
-
1.056
-
-
Kepentingan nonpengendali atas entitas anak
yang dilepas
1,2
-
-
Selisih nilai transaksi dengan kepentingan
nonpengendali
1,2
-
-
Saldo pada tanggal 30 September 2013
8.401.985
152.934.789
8.401.985
152.934.789
(3.667)
247.972.529
37.744.534
285.717.063
(31.550.307)
(1.713.432)
(33.263.739)
(31.550.307)
-
-
-
11.137
Jumlah Ekuitas/
Total Equity
86.582.207
-
43.467
Kepentingan
Nonpengendali/
Noncontrolling
Interests
(31.550.307)
-
(3.667)
Jumlah/
Total
1.056
(31.549.251)
12
1.068
(1.713.420)
(33.262.671)
(6.485)
(6.485)
-
(3.667)
3.779
112
Balance as of January 1, 2013 (audited)
Net loss (unaudited)
Exchange differences on translating
foreign operations
Total comprehensive loss (unaudited)
Noncontrolling interest in a disposed
subsidiary
Difference due to transaction with noncontrolling
interest
55.031.900
216.419.611
36.028.408
252.448.019
Balance as of September 30, 2013 (unaudited)
62.387.464
223.775.610
35.612.309
259.387.919
Balance as of January 1, 2014 (audited)
12.143.490
12.143.490
2.723.027
14.866.517
(tidak diaudit)
Saldo pada tanggal 1 Januari 2014 (diaudit)
Laba bersih (tidak diaudit)
-
-
(3.667)
-
43.902
-
11.137
-
Selisih kurs karena penjabaran
kegiatan usaha luar negeri
-
-
-
339
-
Jumlah laba komprehensif (tidak diaudit)
-
-
-
339
-
Saham bonus
Saldo pada tanggal 30 September 2014 (tidak diaudit)
24,25
50.428.016
(50.454.066)
58.830.001
102.480.723
-
-
(3.667)
12.143.490
-
44.241
-
11.137
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
74.530.954
339
4
343
12.143.829
2.723.031
14.866.860
(26.050)
235.893.389
-
38.335.340
(26.050)
274.228.729
Net income (unaudited)
Exchange differences on translating
foreign operations
Total comprehensive income (unaudited)
Issuance of bonus stock
Balance as of September 30, 2014 (unaudited)
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements
-4-
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Arus Kas Konsolidasian
Untuk Periode-periode Sembilan Bulan yang Berakhir
30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Cash Flows
For the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain)
unless Otherwise Stated)
30 September/September 30,
(Tidak Diaudit/Unaudited )
2014
2013
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari konsumen dan lainnya
Pembayaran kas kepada konsultan, karyawan
dan lainnya
199.320.016
68.807.385
(129.799.265)
(66.172.225)
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers and others
Cash payments to consultants, employees
and others
Arus kas yang dihasilkan dari operasi
Pembayaran pajak penghasilan
Penerimaan bunga
69.520.751
(4.558.156)
18.285
2.635.160
(13.264.034)
21.205
Net cash generated from operations
Income tax paid
Interest received
Kas Bersih Diperoleh dari (Digunakan untuk)
Aktivitas Operasi
64.980.880
(10.607.669)
Net Cash Provided by (Used in)
Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Pencairan deposito berjangka
yang dibatasi pencairannya
Investasi pada ventura bersama
Pemberian pinjaman kepada pihak ketiga
Pemberian pinjaman kepada pihak berelasi
Rekening bank yang dibatasi penggunaannya
Penambahan properti pertambangan
Penambahan aset eksplorasi dan evaluasi
Perolehan aset tetap
Penerimaan atas penjualan entitas anak dikurangi saldo kas
Uang muka pembelian aset tetap
Kas Bersih Digunakan untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan dari pinjaman bank jangka pendek
Perolehan kas dari pinjaman pihak berelasi
Perolehan kas dari pinjaman bank jangka panjang
Pembayaran biaya emisi saham bonus
Pembayaran atas utang lembaga keuangan
bukan bank
Pembayaran atas pinjaman bank jangka pendek
Pembayaran liabilitas sewa pembiayaan
Pembayaran beban bunga dan keuangan lainnya
Pembayaran pinjaman pihak ketiga
Pembayaran atas pinjaman bank jangka panjang
Penerimaan dari pinjaman pihak ketiga
9.488
36.970
(21.188)
(425.007)
(1.207.298)
(3.003.822)
(9.227.284)
(16.938.703)
(41.069.341)
-
780.965
(1.207.583)
(36.782.015)
(10.656.910)
(67.731.541)
136.886
(1.655.571)
(71.846.185)
(117.115.769)
8.553.791
9.007.534
50.389.411
(26.050)
71.666.236
19.193.153
-
(151.721)
(3.826.359)
(8.577.741)
(16.715.725)
(19.840.000)
(35.097.261)
-
(116.540)
(2.640.896)
(10.134.030)
(160.000)
(6.899.101)
60.000.000
103
Net Cash Used in Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term bank loans
Proceeds from loan from related parties
Proceeds from long-term bank loans
Payments of issuance costs of bonus stock
Payments of loans from non-bank
financial institution
Payments of short-term bank loans
Payments of lease liabilities
Interest and other financial charges paid
Payments of loan from a third party
Payments of long-term bank loans
Proceeds from loan from a third party
Proceeds from sale of investment in
shares of stock
Net Cash Provided by (Used in)
Financing Activities
Penerimaan atas penjualan investasi saham
Kas Bersih Diperoleh dari (Digunakan untuk)
Aktivitas Pendanaan
(16.284.121)
130.908.925
KENAIKAN (PENURUNAN) BERSIH KAS
(23.149.426)
3.185.487
NET INCREASE (DECREASE) IN CASH
KAS AWAL PERIODE
Pengaruh perubahan kurs mata uang asing
26.791.401
4.832
8.622.284
172.915
CASH AT THE BEGINNING OF THE PERIOD
Effect of foreign exchange rate changes
3.646.807
11.980.686
KAS AKHIR PERIODE
-
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of property, plant and equipment
Proceeds from withdrawal of
restricted time deposits
Investment in joint venture
Loan granted to a third party
Loan granted to related parties
Restricted cash in bank
Additions to mining properties
Additions to exploration and evaluation assets
Acquisitions of property, plant and equipment
Proceeds from disposal of a subsidiary - net of
cash balance
Advance payments for purchases of property,
plant and equipment
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
CASH AT THE END OF THE PERIOD
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-5-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
1.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Umum
a.
1.
Pendirian dan Informasi Umum
General
a.
Establishment and General Information
PT J Resources Asia Pasifik Tbk
(Perusahaan) didirikan dengan nama
PT Pelita Sejahtera Abadi berdasarkan Akta
No. 16 tanggal 14 Januari 2002 dari
O. Hartati, S.H., notaris di Semarang. Akta
Pendirian
Perusahaan
tersebut
telah disahkan oleh Menteri Kehakiman
dan
Hak
Asasi
Manusia
Republik
Indonesia
dalam
Surat
Keputusan
No.
C-03855.HT.01.01.Th.2002
tanggal
8 Maret 2002 serta diumumkan dalam Berita
Negara Republik Indonesia No. 48 tanggal
14 Juni 2002, Tambahan Berita Negara
No. 5772.
PT J Resources Asia Pasifik Tbk
(the Company) was established under the
name of PT Pelita Sejahtera Abadi, based
on Notarial Deed No. 16 dated
January 14, 2002 of O. Hartati, S.H., public
notary in Semarang. The Deed of
Establishment was approved by the
Ministry of Justice and Human Rights of the
Republic of Indonesia in its Decision Letter
No.
C-03855.HT.01.01.Th.2002
dated
March 8, 2002 and was published in the
State Gazette of the Republic of Indonesia
No. 48 dated June 14, 2002, Supplement
No. 5772.
Anggaran
Dasar
Perusahaan
telah
mengalami beberapa kali perubahan,
terakhir kali berdasarkan Akta No. 111
tanggal 29 Agustus 2014 dari Humberg Lie,
S.H., S.E., Mkn., notaris di Jakarta,
mengenai
peningkatan
modal
dasar
Perusahaan
menjadi
sebesar
Rp 2.000.000.000.000 yang terdiri dari
20.000.000.000 saham dengan nilai nominal
Rp 100 per saham. Akta perubahan ini telah
memperoleh persetujuan dari Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
dengan Surat No. AHU-07278.40.20.2014
tanggal 1 September 2014.
The Company’s Articles of Association
have been amended several times, most
recently based on Notarial Deed No. 111
dated August 29, 2014 of Humberg Lie,
S.H., S.E., MKn., public notary in Jakarta,
regarding the increase in the Company’s
authorized
capital
stock
to
Rp
2,000,000,000,000
consisting
of
20,000,000,000
shares
with
a par value of Rp 100 per share. The
amendment was approved by the Ministry
of Law and Human Rights of The Republic
of Indonesia in its Decision Letter
No.
AHU-07278.40.20.2014
dated
September 1, 2014.
Berdasarkan pasal 3 dari Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan
terutama
meliputi
pertambangan,
industri,
pembangunan,
perdagangan,
transportasi,
pertanian,
perbengkelan dan jasa.
In accordance with article 3 of the
Company's
amended
Articles
of
Association, the scope of its activities
mainly include mining, industry, housing
development,
general
trading,
transportation, agriculture, workshop and
services.
Perusahaan berdomisili di Equity Tower,
Lantai 48, Kawasan Niaga Terpadu
Sudirman Lot 9, Jl. Jend. Sudirman
Kav 52 - 53, Jakarta 12190.
The Company's domicile is at Equity Tower,
th
48 Floor, Sudirman Central Business
District Lot 9, Jl. Jend. Sudirman
Kav. 52 - 53, Jakarta 12190.
Perusahaan memulai usahanya
komersial pada tanggal 1 Mei 2002.
The Company started its
operations on May 1, 2002.
secara
commercial
Perusahaan dan entitas anak secara
bersama-sama disebut sebagai “Grup” pada
laporan keuangan konsolidasian.
The Company and its subsidiaries are
collectively referred to as “the Group” in the
consolidated financial statments.
Pemegang saham
Jimmy Budiarto.
The ultimate parent of the Group is
Jimmy Budiarto.
akhir
Grup
adalah
-6-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
b.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Penawaran Umum Saham Perusahaan
b.
Public Offering of Shares
Pada tanggal 31 Maret 2003, Perusahaan
memperoleh pernyataan efektif dari Ketua
Badan Pengawas Pasar Modal (Bapepam
atau Badan Pengawas Pasar Modal dan
Lembaga Keuangan atau Bapepam-LK) *)
dengan surat No. S-655/PM/2003 untuk
melakukan
penawaran
umum
atas
30.000.000 saham Perusahaan dengan
harga penawaran Rp 250 per saham kepada
masyarakat dan telah dicatatkan pada Bursa
Efek Indonesia pada tanggal 22 April 2003.
On March 31, 2003, the Company obtained
the Notice of Effectivity from the Chairman
of the Capital Market Supervisory Agency
(Bapepam or the Capital Market and
Financial Institutions Supervisory Agency
or Bapepam-LK) *) in his letter
No. S-655/PM/2003 for its offering to
the
public
of
30,000,000
shares
with Rp 250 par value per share.
On April 22, 2003, all of these shares were
listed in the Indonesia Stock Exchange.
Pada
tanggal
30
Desember
2011,
Perusahaan memperoleh pernyataan efektif
dari Ketua Bapepam-LK dengan surat
No. S-14017/BL/2011 untuk melakukan
Penawaran Umum Terbatas I Dengan Hak
Memesan Efek Terlebih Dahulu sejumlah
726.000.000 saham dengan harga Rp 2.000
per
saham.
Saham-saham
tersebut
dicatatkan pada Bursa Efek Indonesia pada
tanggal 13 Januari 2012.
On December 30, 2011, the Company
obtained the Notice of Effectivity from the
Chairman of Bapepam-LK in his letter
No. S-14017/BL/2011 for its Limited Public
Offering I with preemptive rights of
726,000,000 shares with Rp 2,000 par
value per share through rights issue to
stockholders. On January 13, 2012, all of
these shares were listed in the Indonesia
Stock Exchange.
Berdasarkan Akta Berita Acara Rapat Umum
Pemegang Saham Luar Biasa Perusahaan
No. 110 tanggal 29 Agustus 2014 dari
Humberg Lie, S.H., S.E., M.Kn, notaris di
Jakarta Utara, para pemegang saham
Perusahaan menyetujui untuk meningkatkan
modal
dasar
dan
modal
disetor
masing-masing
menjadi
sebesar
Rp
2.000.000.000.000
dan
Rp 529.200.000.000 serta menyetujui
penerbitan enam (6) saham bonus untuk
setiap saham yang dimiliki oleh pemegang
saham pada tanggal 23 September 2014,
atau dengan jumlah keseluruhan sebanyak
4.536.000.000 saham bonus, ekuivalen
dengan US$ 50.428.016.
Based on Minutes of Extraordinary
Stockholders’ Meeting of the Company
as statted in Notarial Deed No. 110 dated
August 29, 2014 of Humberg Lie, S.H.,
S.E., M.Kn, a public notary in North Jakarta,
the Company’s stockholders approved the
increase in Company’s authorized and
paid-up capital to Rp 2,000,000,000,000
and Rp 529,200,000,000, respectively, and
the issuance of six (6) bonus shares for
every share held by the stockholders as of
September 23, 2014, or a total of
4,536,000,000 bonus shares (equivalent to
US$ 50,428,016)
Pada tanggal 30 September 2014 dan 2013
dan 31 Desember 2013, seluruh saham
Perusahaan telah dicatatkan pada Bursa
Efek Indonesia.
As of September 30, 2014 and 2013 and
December 31, 2013 all of the Company’s
outstanding shares, are listed in the
Indonesia Stock Exchange.
*)
Sejak tanggal 31 Desember 2012, fungsi, tugas dan wewenang kegiatan jasa keuangan di sektor pasar modal,
perasuransian, dana pensiun, lembaga pembiayaan dan lembaga jasa keuangan lainnya beralih dari Menteri
Keuangan dan Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam dan LK) ke Otoritas Jasa
Keuangan (OJK)/
Starting December 31, 2012, the functions, duties and authorities of regulating and monitoring the financial service
activities in capital market sector, insurance, pension fund, multi-finance, and other financial services were
transferred from the Minister of Finance, and the Capital Market and Financial Institution Supervisory Agency
(Bapepam-LK) to the Financial Services Authority (OJK).
-7-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
c.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Entitas Anak yang Dikonsolidasikan
c.
Consolidated Subsidiaries
Pada tanggal 30 September 2014 dan 2013
dan 31 Desember 2013 entitas anak yang
dikonsolidasikan, baik dimiliki langsung
maupun tidak langsung termasuk persentase
kepemilikan Perusahaan adalah sebagai
berikut:
Entitas Anak/Subsidiaries
Tempat
Kedudukan/
Domicile
As of September 30, 2014 and 2013 and
December 31, 2013, the subsidiaries which
were consolidated, owned directly or
indirectly,
including
the
respective
percentages of ownership held by the
Company, are as follows:
Kegiatan Usaha/
Nature of
Business
Status Operasi/
Status of
Operations
Presentase Kepemilikan Efektif/
Effective Percentage of Ownership
31 Desember/
30 September/September 30,
December 31,
2014
2013
2013
%
%
%
Jumlah Aset Sebelum Eliminasi/
Total Assets Before Elimination
31 Desember/
30 September/September 30,
December 31,
2014
2013
2013
Pemilikan Langsung/Direct Investments
PT J Resources Nusantara (JRN)
Jakarta,
Indonesia
Perdagangan umum
dan jasa/
General trading
and services
-
98,87
98,87
98,87
833.929.720
702.764.856
793.448.709
Perusahaan Investasi/
Invesment company
-
98,87
98,87
98,87
146.839.960
168.030.966
156.333.247
-
98,87
98,87
98,87
65.221
115.841
99.327
Pemilikan Tidak Langsung/Indirect Investments
Entitas anak JRN/Subsidiaries of JRN
J Resources Netherland B.V. (JBV)
Amsterdam,
Belanda/
The Netherlands
J&P Resources Gold OHQ (Malaysia) SDN. BHD.
(JPRG)
Malaysia
Perusahaan jasa/
Services company
PT Sago Prima Pratama (SPP)
Jakarta,
Indonesia
Pertambangan/
Mining
Produksi/*)
Production *)
98,67
98,67
98,67
133.043.437
72.105.892
109.373.457
PT Gorontalo Sejahtera Mining (GSM)
Jakarta,
Indonesia
Pertambangan/
Mining
Eksplorasi/
Exploration
98,86
98,86
98,86
23.464.714
15.261.244
18.350.155
PT J Resources Mining Services Indonesia (JRMSI)
Jakarta,
Indonesia
Jasa pertambangan/
Mining services
98,70
98,70
98,70
218.988
236.730
230.734
PT Arafura Surya Alam (ASA)
Jakarta,
Indonesia
Pertambangan/
Mining
Eksplorasi/
Exploration
98,38
98,38
98,38
28.767.587
22.586.304
23.616.688
Sulawesi Utara/
North Sulawesi
Indonesia
Pertambangan/
Mining
Produksi/
Production
79,10
79,10
79,10
184.518.932
119.798.950
151.614.300
98,87
98,87
98,87
34.324.741
43.630.807
36.612.418
98,87
98,87
98,87
148.595.000
170.240.000
156.666.561
24.679.000
12.333.000
PT J Resources Bolaang Mongondow (JRBM)
Labuan Mining Services Ltd (LABUAN)
-
Malaysia
Jasa pertambangan/
Mining services
-
Inggris/
England
Pertambangan/
Mining
Malaysia
Jasa Pertambangan/
Mining services
-
98,87
98,87
98,87
15.608.000
Gorontalo,
Indonesia
Perdagangan umum
dan jasa/
General trading
and services
-
98,67
-
98,67
1.173.605
Pemilikan Tidak Langsung/Indirect Investments
Entitas anak JBV/Subsidiary of JBV
J Resources Gold (UK) Limited (JRGL)
Produksi/
Production
Entitas anak JRGL/Subsidiary of JRGL
Specific Resources Sdn. Bdn. (SRS)
Entitas anak GSM/Subsidiary of GSM
PT Puncak Emas Gorontalo (PEG)
*) Status operasi produksi mulai tahun 2014/Status of production operations starting in 2014
-8-
-
451.227
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 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 September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Transaksi
dengan
Kepentingan
Nonpengendali pada Tahun 2013
Transaction with Noncontrolling Interest
in 2013
SPP
SPP
Berdasarkan Akta No. 118 tanggal
28 Januari 2013 dari Humberg Lie, S.H.,
S.E., MKn., notaris di Jakarta Utara, JRN
menyetujui penjualan 1 saham SPP kepada
Rusmin sebesar Rp 1.000.000 (ekuivalen
US$ 103), yang mengakibatkan kepemilikan
efektif Perusahaan dalam SPP berkurang
menjadi 98,67%. Akta tersebut telah
didaftarkan
dalam
database
Sistem
Administrasi Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam surat
No.
AH-AH.01.10-06741
tanggal
26 Februari 2013. Selisih antara penerimaan
dengan nilai tercatat kepemilikan yang dijual
oleh JRN adalah sebesar US$ 3.716. Bagian
Perusahaan
terkait
dengan
transaksi
tersebut adalah sebesar US$ 3.667 dicatat
pada akun “Selisih dari transaksi dengan
kepentingan nonpengendali” bagian dari
ekuitas dalam laporan posisi keuangan
konsolidasian periode 2013.
Based on Deed No. 118 dated
January 28, 2013 of Humberg Lie, S.H.,
S.E., MKn., a public notary in North Jakarta,
JRN agreed to sell 1 share of SPP to
Rusmin for Rp 1,000,000 (equivalent to
US$ 103), which has reduced the effective
ownership interest of the Company in SPP
to 98.67%. The Deed was registered in the
database of Administration System of the
Minister of Law and Human Rights of the
Republic of Indonesia in its Letter
No.
AH-AH.01.10-06741
dated
February 26, 2013. The negative difference
of proceeds over the carrying value of the
ownership interest sold by JRN amounted
to US$ 3,716. The Company’s portion in
relation to such transaction amounted to
US$ 3,667 and was recorded under
“Difference arising from transaction with
non-controlling interests” account presented
as part of equity in the 2013 consolidated
statement of financial position.
Pendirian Entitas Anak pada Tahun 2013
Establishment of a Subsidiary in 2013
PEG
PEG
Berdasarkan Akta No. 181 tanggal
19 Desember 2013 dari Humberg Lie, S.H.,
S.E., MKn., notaris di Jakarta Utara, GSM,
entitas anak, dan Jimmy Budiarto, pihak
berelasi, mendirikan PEG, yang akan
bergerak
di
bidang
perdagangan,
pembangunan, perindustrian, percetakan,
jasa dan angkutan, dengan modal dasar
sebesar Rp 1.000.000.000 terdiri dari 1.000
saham dengan nilai nominal sebesar
Rp 1.000.000 per saham. Modal ditempatkan
dan
disetor
pada
PEG
sebesar
Rp 500.000.000. Kepemilikan GSM dan
Jimmy Budiarto pada PEG masing-masing
sebesar 99,80% dan 0,20%.
Based on Deed No. 181 dated
December 19, 2013 of Humberg Lie, S.H.,
S.E., MKn., a public notary in North Jakarta,
GSM, a subsidiary, and Jimmy Budiarto,
a related party, established PEG, which will
engage in trading, development, industry,
printing, transportation and services with
authorized
capital
amounting
to
Rp 1,000,000,000 consisting of 1,000
shares with nominal value of Rp 1,000,000
per share. Total issued and paid-up capital
of PEG amounted to Rp 500,000,000. GSM
and Jimmy Budiarto have ownership
interests in PEG of 99.80% and 0.20%,
respectively.
Akta pendirian PEG telah disahkan oleh
Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat Keputusan
No.
AHU-67840.AH.01.01.Tahun
2013
tanggal 24 Desember 2013.
The Deed of Establishment of PEG
was approved by the Ministry of Law
and Human Rights of the Republic of
Indonesia
in
its
Decision
Letter
No. AHU-67840.AH.01.01.Tahun 2013
dated December 24, 2013.
-9-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 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 September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Pelepasan Entitas Anak pada Tahun 2013
Disposal of a Subsidiary in 2013
BUMANIK
BUMANIK
Berdasarkan
Akta
No.
88
tanggal
16 September 2013 dari Humberg Lie, S.H.,
S.E., MKn., notaris di Jakarta Utara, para
pemegang saham BUMANIK meyetujui
penjualan seluruh saham BUMANIK yang
dimiliki oleh JRN atau 80% kepemilikan
kepada PT Istindo Marunda Graha Perdana,
pihak ketiga, dengan harga sebesar
Rp 2.000.000.000 (ekuivalen sebesar
US$
175.085).
Akta
tersebut
telah
didaftarkan
dalam
database
Sistem
Administrasi Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam surat
No.
AH-AH.01.10-42970
tanggal
21 Oktober 2013. Selisih antara harga jual
dan nilai tercatat investasi yang dijual
sebesar US$ 17.574 diakui sebagai laba
pelepasan entitas anak dan dicatat pada
akun “Lain-lain - bersih” pada laporan
laba rugi komprehensif konsolidasian
periode 2013.
Based on Notarial Deed No. 88 dated
September 16, 2013 of Humberg Lie, S.H.,
S.E., MKn., a public notary in North Jakarta,
the BUMANIK shareholders agreed to sell
to PT Istindo Marunda Graha Perdana,
a third party, all of shares in BUMANIK
owned by JRN representing 80% ownership
interest
at
a
selling
price
of
Rp 2,000,000,000 (equivalent to US$
175,085). The Deed was registered in the
database of Administration System of the
Minister of Law and Human Rights of the
Republic of Indonesia in its Letter
No.
AH-AH.01.10-42970
dated
October 21, 2013. The difference between
the selling price and the carrying value of
investment sold amounting to US$ 17,574
was recognized as gain on disposal of
a subsidiary and was recorded as part of
“Others - net” in the 2013 consolidated
statement of comprehensive income.
Rincian arus kas sehubungan dengan
pelepasan BUMANIK adalah sebagai berikut:
The details of cashflows relating to the
disposal of BUMANIK is as follows:
Nilai tercatat investasi yang dijual
Laba pelepasan entitas anak
157.511
17.574
Carrying value of investment sold
Gain on disposal of a subsidiary
Harga pelepasan
Saldo kas Bumanik
175.085
(38.199)
Disposal price
Cash balance of Bumanik
Penerimaan bersih dari pelepasan Bumanik
136.886
Net proceeds from disposal of Bumanik
Ekuitas JRN pada laba bersih BUMANIK
sebelum pelepasan sebesar US$ 408.850
disajikan sebagai “Bagian laba bersih entitas
anak yang dilepas” pada laporan laba rugi
komprehensif konsolidasian periode 2013.
Share of JRN in net income of BUMANIK
prior to disposal amounting to US$ 408,850
is presented as “Share in net income of
a disposed subsidiary” in the 2013
consolidated statement of comprehensive
income.
- 10 -
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
d.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Investasi dalam Ventura Bersama
Investment in Joint Venture
Berdasarkan
Akta
No.
45
tanggal
10 Februari 2014 dari Humberg Lie, S.H.,
S.E., MKn, notaries di Jakarta Utara, PEG
dan KUD Dharma Tani Marisa (KUD), pihak
ketiga, mendirikan perusahaan patungan
PT Puncak Emas Tani Sejahtera (PETS),
yang akan bergerak dibidang pertambangan
dengan
modal
dasar
sebesar
Rp 2.000.000.000 terdiri dari 2.000 saham
dengan
nilai
nominal
sebesar
Rp 1.000.000 per saham. Modal ditempatkan
dan
disetor
pada
PETS
sebesar
Rp 500.000.000. Kepemilikan PEG dan KUD
pada saham PETS masing-masing sebesar
49% dan 51%.
Based
on
Deed
No.
45
dated
February 10, 2014 of Humberg Lie, S.H.,
S.E., MKn, a public notary in North Jakarta,
PEG and KUD Dharma Tani Marisa (KUD),
a third party, established a joint venture
entity, PT Puncak Emas Tani Sejahtera
(PETS), which will engage in mining and
with authorized capital amounting to
Rp 2,000,000,000 consisting of 2,000
shares with nominal value of Rp 1,000,000
per share. Total issued and paid-up capital
of PETS amounts to Rp 500,000,000. PEG
and KUD have ownership interests in PETS
of 49% and 51%, respectively.
Ijin Usaha Pertambangan dan Informasi
Mengenai Cadangan dan Sumber Daya
Pemilik/
Owner
Nama Lokasi/
Location
Jenis Ijin/
Type
d.
Ijin Usaha Pertambangan/Mining License
No. Surat Keputusan/
Decision Letter No.
Masa Berlaku/
Expiration Date
Mining Business Licenses and Reserves
and Resources Information
Cadangan (tidak diaudit)/
Reserves (unaudited)
Terbukti/
Terduga/
Proven
Probable
Ounce (Oz)
Ounce (Oz)
Luas Area (Ha)
(tidak diaudit)/
Size of Area (Ha)
(unaudited)
Kontrak Karya/
Contract of Work
Tanggal
28 April 1997/
Dated
April 28, 1997
9 Agustus 2034/
August 9, 2034
58.150
a
b
Sertifikat
Tambang/
Mining
Certificate
Sertifikat Tambang No/
Mining Certificate No.
1-103, 1-106, 1-108, 1 -119,
1-120, 1-123, 1-130, 1-131,1-132
Jatuh tempo pada
berbagai tanggal
(25 April 2011 to
20 Oktober 2020)/
Various dates
(April 25, 2011 to
October 12, 2020)
1.223
c
Kotabunan
Ijin Usaha
Pertambangan (IUP)
Operasi Produksi/
Operation
Mining Business
License
Keputusan Bupati
Bolaang Mongondow Timur/
Decision of Bolaang
Mongondow East Regents
No. 100 Tahun 2013
10 Juni 2033/
June 10, 2033
4.000
-
-
GSM
Pani
Bolangitang
Bulagidun
Kontrak Karya/
Contract of Work
Tanggal
15 Agustus 1994/
Dated
August 15, 1994
15 Agustus 2024/
August 15, 2024
14.570
-
-
SPP
Seruyung
Ijin Usaha
Pertambangan (IUP)
Operasi Produksi/
Operation
Mining Business
License
Keputusan Bupati Nunukan/
Decision of Nunukan Regents
No.188.45/254/V/2013
3 Mei 2033/
May 3, 2033
3.560
JRBM
Lanut
Bakan
JRGL
Penjom, Malaysia
ASA
a) Berdasarkan JORC Reserve Statement dari Optiro Pty Ltd, pihak independen per November 2014 /
Based on JORC Reserve Statement from Optiro Pty Ltd, an independent party, as of November 2014
b) Berdasarkan JORC Reserve Statement dari Optiro Pty Ltd, pihak independen per November 2014 /
Based on JORC Reserve Statement from Optiro Pty Ltd, an independent party, as of November 2014
c) Berdasarkan data internal/Based on internal data
d) Berdasarkan JORC Reserve Statement dari Optiro Pty Ltd, pihak independen per November 2014 /
Based on JORC Reserve Statement from Optiro Pty Ltd, an independent party, as of November 2014
- 11 -
d
69.300 a
400.000 b
51.663
c
100.000 d
Sumber Daya (tidak diaudit)/
Resources (unaudited)
Terukur/
Terkira/
Measured
Indicated
Ounce (Oz)
Ounce (Oz)
103.500 a
190.000 b
616.747 c
120.000
480.000
a
b
250.000
410.000
51.663 c
1.100.034
c
165.984 c
1.015.736
c
20.311 c
228.292
210.000 d
100.000 d
220.000
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
e.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Jumlah Produksi
e.
Jumlah total produksi emas Grup (tidak
diaudit) sebagai berikut:
Total Production
Total Group’s total
(unaudited) follows:
SPP
JRBM
JRGL
Seruyung
Lanut dan/and Bakan
Penjom
69.418
56.891
35.425
Jumlah/Total
f.
f.
Direktur Tidak Terafiliasi
:
:
:
:
:
:
:
:
21.785
24.880
46.665
Employees, Directors and Board of
Commissioners
The composition of the Company’s Board
of Commissioners and Directors as of
September 30, 2014, based on Notarial
Deed No. 50 dated June 6, 2014, and
as of September 30, 2013 and
December 31, 2013, based on Notarial
Deed No. 281 dated May 31, 2013 both of
Humberg Lie, S.H., S.E., MKn., public
notary in Jakarta, is as follows:
Susunan
Dewan
Komisaris
dan
Direksi
Perusahaan
pada
tanggal
30 September 2014 berdasarkan Akta
No. 50 tanggal 6 Juni 2014, sedangkan
tanggal
30
September
2013
dan
31 Desember 2013, berdasarkan Akta
No. 281 tanggal 31 Mei 2013 dari Humberg
Lie, S.H., S.E., MKn., notaris di Jakarta,
adalah sebagai berikut:
Direksi
Direktur Utama
Direktur
-
161.734
Karyawan, Direksi dan Dewan Komisaris
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris Independen
production
Jumlah Produksi/Total production
Sembilan bulan/Nine months
30 September/September 30,
2014
2013
Ounce (Oz)
Ounce (Oz)
Lokasi/Location
Pemilik Ijin/License Owner
gold
Christian Wijayanto A.J
Yung Chris Hui
Daud Silalahi
Jimmy Budiarto
Edi Permadi
William Surnata
Budikwanto Kuesar
Colin James Davies
:
:
:
:
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Directors
President Director
Directors
Non-affiliated Director
Personel manajemen kunci Grup terdiri dari
Dewan Komisaris dan Direksi.
Key management personnel of the Group
consist of the Board of Commissioners and
Directors.
Jumlah karyawan Grup (tidak diaudit) pada
tanggal
30
September
2014
dan
2013 dan 31 Desember 2013, masingmasing adalah 2.445, 2.176 dan 2.505
karyawan.
As of September 30, 2014 and 2013 and
December 31, 2013, the Group has 2,445,
2,176 and 2,505 employees (unaudited),
respectively.
- 12 -
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
2.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Jumlah gaji dan tunjangan yang diberikan
dan diakru Perusahaan kepada Dewan
Komisaris dan Direksi masing-masing
sebesar US$ 525.154 dan US$ 469.644
pada periode-periode sembilan bulan yang
berakhir 30 September 2014 dan 2013.
The aggregate salaries and benefits paid to
and accrued by the Company for all
Commissioners and Directors amounted
to US$ 525,154 and US$ 469,644 for
the
nine-month
periods
ended
September
30,
2014
and
2013,
respectively.
Laporan
keuangan
konsolidasian
PT J Resources Asia Pasifik Tbk dan entitas
anak untuk periode sembilan bulan yang
berakhir 30 September 2014 dan 2013 telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
24 November 2014. Direksi Perusahaan
bertanggung jawab atas penyusunan dan
penyajian laporan keuangan konsolidasian
tersebut.
The consolida
DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Laporan atas Reviu Informasi Keuangan/
Report on Review of Financial Information
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT J Resources Asia Pasifik Tbk dan Entitas Anak pada Tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/31 Desember 2012 serta untuk Periode-periode
Sembilan Bulan yang Berakhir 30 September 2014 dan 2013/
The Directors’ Statement on the Responsibility for the Consolidated Financial Statements of
PT J Resources Asia Pasifik Tbk and Its Subsidiaries as of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/December 31, 2012 and for the Nine-Month Periods
Ended September 30, 2014 and 2013
LAPORAN KEUANGAN KONSOLIDASIAN - Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/31 Desember 2012 serta untuk Periode-periode
Sembilan Bulan yang Berakhir 30 September 2014 dan 2013/
CONSOLIDATED FINANCIAL STATEMENTS - As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/December 31, 2012 and for the Nine-Month Periods
Ended September 30, 2014 and 2013
Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial Position
1
Laporan Laba Rugi Komprehensif Konsolidasian/Consolidated Statements of Comprehensive
Income
3
Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in Equity
4
Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows
5
Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial Statements
6
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Posisi Keuangan Konsolidasian
30 September 2014 dan 2013, 31 Desember 2013 dan
1 Januari 2013/31 Desember 2012
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
Catatan/
Notes
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Financial Position
September 30, 2014 and 2013, December 31, 2013 and
January 1, 2013/December 31, 2012
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Disajikan Kembali (Catatan 41)/
As Restated (Note 41)
1 Januari 2013/
30 September/September 30,
31 Desember 2012/
(Tidak Diaudit/Unaudited )
31 Desember 2013/
January 1, 2013/
2014
2013
December 31, 2013 December 31, 2012
ASET
ASET LANCAR
Kas
Piutang usaha - pihak ketiga
Piutang lain-lain
Persediaan - setelah dikurangi
cadangan kerugian penurunan
nilai masing-masing sebesar
US$ 874.514, US$ 672.001,
US$ 2.516.636 dan nihil pada tanggal
30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
Pajak dibayar dimuka
Pembayaran dimuka, uang muka dan
aset lancar lainnya
ASSETS
2,3,4,23,36,38
2,3,5,23,36
2,3,23,35,36,38
2,3,6,21
2,7
2,3,8,23,36,38
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
2,3,33
Pajak Pertambahan Nilai masukan
2
Piutang pihak berelasi non-usaha
2,3,23,35,36,38
Aset tetap - setelah dikurangi akumulasi
penyusutan masing-masing sebesar
US$ 94.228.575, US$ 82.987.610,
US$ 83.426.511 dan US$ 76.819.741
pada tanggal 30 September 2014
dan 2013, 31 Desember 2013
dan 1 Januari 2013/31 Desember 2012
2,3,9,19,20,21
Aset eksplorasi dan evaluasi
2,3,10
Properti pertambangan - setelah dikurangi
akumulasi amortisasi masing-masing
sebesar US$ 147.350.239, US$ 126.515.467,
US$ 131.209.956 dan US$ 114.380.073
pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
2,3,11,41
Goodwill
1,2,3,12
Aset tidak lancar lain-lain
2,3,13,23,36,38,41
3.646.807
3.129.109
2.339.963
38.403.316
10.878.133
11.980.686
2.571.294
28.838.559
9.864.908
26.791.401
1.856.868
40.337.858
13.957.609
8.622.284
3.586.738
2.388.181
28.520.477
41.141
4.434.238
7.469.911
6.991.319
9.887.027
62.831.566
60.725.358
89.935.055
53.045.848
1.319.995
17.186.207
4.245.945
4.838.335
5.621.776
2.551.763
7.695.449
7.025.341
3.038.647
2.480.836
5.320.330
1.344.180
291.632.979
70.068.053
206.329.245
48.601.771
254.653.896
52.433.973
95.442.437
59.342.663
CURRENT ASSETS
Cash
Trade account receivable - third party
Other accounts receivable
Inventories - net of allowance
for decline in value of
US$ 874,514, US$ 672,001, US$ 2,516,636
and nil as of September 30, 2014
and 2013, December 31, 2013 and
January 1, 2013/December 31, 2012,
respectively
Prepaid taxes
Prepayments, advances and
other current assets
Total Current Assets
355.715.835
31.498.025
9.737.953
354.498.812
31.498.025
719.732
356.374.900
31.498.025
2.822.048
320.209.688
31.498.025
5.726.530
NONCURRENT ASSETS
Deferred tax assets - net
Prepaid Value Added Tax
Due from a related party
Property, plant and equipment net of accumulated depreciation of
US$ 94,228,575, US$ 82,987,610,
US$ 83,426,511 and US$ 76,819,741
as of September 30, 2014 and 2013
December 31, 2013 and January 1, 2013/
December 31, 2012, respectively
Exploration and evaluation assets
Mining properties - net of accumulated
amortization of US$ 147,350,239,
US$ 126,515,467, US$ 131,209,956 and
US$ 114,380,073 as of September 30, 2014
and 2013, December 31, 2013 and
January 1, 2013/31 December 2012,
respectively
Goodwill
Other noncurrent assets
Jumlah Aset Tidak Lancar
781.404.992
654.659.459
715.542.279
521.364.689
Total Noncurrent Assets
JUMLAH ASET
844.236.558
715.384.817
805.477.334
574.410.537
TOTAL ASSETS
`
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-1-
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Posisi Keuangan Konsolidasian
30 September 2014 dan 2013, 31 Desember 2013 dan
1 Januari 2013/31 Desember 2012
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Financial Position
September 30, 2014 and 2013, December 31, 2013
January 1, 2013/December 31, 2012
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Disajikan Kembali (Catatan 41)/
As Restated (Note 41)
Catatan/
Notes
30 September/September 30,
(Tidak Diaudit/Unaudited )
2014
2013
31 Desember 2013/
December 31, 2013
1 Januari 2013/
31 Desember 2012/
January 1, 2013/
December 31, 2012
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Pinjaman bank jangka pendek
Utang usaha - pihak ketiga
Utang pajak
Beban akrual
Bagian liabilitas jangka panjang yang akan
jatuh tempo dalam waktu satu tahun:
Utang lembaga keuangan bukan bank
Sewa pembiayaan
Pinjaman bank
Utang lain-lain
LIABILITIES AND EQUITY
2,3,14,23,36,38
2,3,15,23,36,38
2,16,33
2,3,17,23,35,36,38
4.727.432
37.215.058
14.856.941
15.395.205
44.588.214
2.797.572
8.340.546
33.348.742
5.795.182
13.303.973
25.724.047
9.866.235
4.717.619
CURRENT LIABILITIES
Short-term bank loan
Trade accounts payable - third parties
Taxes payable
Accrued expenses
2,3,23,24,31,36,38
19
20
21
2,3,23,36
146.564
11.638.343
72.939.456
890.093
196.487
11.106.442
25.986.819
434.884
196.302
11.408.664
33.854.539
1.591.985
162.467
2.008.074
13.460.031
1.186.347
Current portion of long-term liabilities:
Loans from non-bank financial institution
Finance lease
Bank loans
Other liabilities
157.809.092
93.450.964
99.499.387
57.124.820
Total Current Liabilities
2,3,18,23,36
2,3,23,35,36,38
2,33
22.000.000
79.670.788
69.464.108
59.840.000
73.498.008
74.097.337
41.840.000
70.744.277
72.125.399
19.173.761
79.551.235
NONCURRENT LIABILITIES
Loan from a third party
Loan from related parties
Deferred tax liabilities
2,3,22
2,3,32
18.370.371
6.267.931
10.224.772
3.932.735
10.330.046
4.223.257
10.036.111
2.782.104
Reclamation and mine closure reserve
Long-term employee benefits liability
2,3,23,24,31,36,38
19
20
21
49.075
25.936.700
190.439.764
198.473
36.393.712
111.300.797
151.428
33.969.570
213.206.051
251.373
8.933.030
110.841.040
Long-term liabilities - net of current portion:
Loans from non-bank financial institution
Finance lease
Bank loans
Jumlah Liabilitas Jangka Panjang
412.198.737
369.485.834
446.590.028
231.568.654
Total Noncurrent Liabilities
Jumlah Liabilitas
570.007.829
462.936.798
546.089.415
288.693.474
Total Liabilities
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Pinjaman kepada pihak ketiga
Pinjaman pihak berelasi
Liabilitas pajak tangguhan
Cadangan biaya reklamasi dan
penutupan tambang
Liabilitas imbalan kerja jangka panjang
Liabilitas jangka panjang - setelah
dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun:
Utang lembaga keuangan bukan bank
Sewa pembiayaan
Pinjaman bank
EKUITAS
EQUITY
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham - nilai nominal Rp 100 per saham
Modal dasar - 20.000.000.000 saham pada
tanggal 30 September 2014 dan
2.000.000.000 saham pada tanggal
30 September 2013, 31 Desember 2013
dan 1 Januari 2013/31 Desember 2012
Modal ditempatkan dan disetor penuh 5.292.000.000 saham pada
tanggal 30 September 2014 dan
756.000.000 saham pada tanggal
30 September 2013, 31 Desember 2013
dan 1 Januari 2013/31 Desember 2012
Tambahan modal disetor - bersih
Selisih dari transaksi dengan
kepentingan nonpengendali
Pendapatan komprehensif lainnya
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Equity Attributable to Owners of
the Company
Capital stock - Rp 100 par value per share
Authorized - 20,000,000,000 shares
as of September 30, 2014 and
2,000,000,000 shares as of
September 30, 2013, December 31, 2013
and January 1, 2013/December 31, 2012
24
25
1
2
58.830.001
102.480.723
(3.667)
44.241
8.401.985
152.934.789
8.401.985
152.934.789
(3.667)
43.467
(3.667)
43.902
8.401.985
152.934.789
42.411
Issued and paid-up - 5,292,000,000 shares
as of September 30, 2014 and
756,000,000 shares as of
September 30, 2013, December 31, 2013
and January 1, 2013/December 31, 2012
Additional paid-in capital - net
Difference arising from transaction
with non-controlling interests
Oher comprehensive income
Retained earnings
Appropriated
Unappropriated
11.137
74.530.954
11.137
55.031.900
11.137
62.387.464
11.137
86.582.207
235.893.389
216.419.611
223.775.610
247.972.529
38.335.340
36.028.408
35.612.309
37.744.534
Jumlah Ekuitas
274.228.729
252.448.019
259.387.919
285.717.063
Total Equity
JUMLAH LIABILITAS DAN EKUITAS
844.236.558
715.384.817
805.477.334
574.410.537
TOTAL LIABILITIES AND EQUITY
Jumlah
Kepentingan Nonpengendali
2,26
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
Total
Noncontrolling Interests
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-2-
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Laporan Laba Rugi Komprehensif Konsolidasian
Untuk Periode-periode Sembilan Bulan yang Berakhir
Consolidated Statements of Comprehensive Income
For the Nine-Month Periods Ended
September 30, 2014 and 2013
30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
kecuali Dinyatakan Lain)
Catatan/
Notes
30 September/September 30,
(Tidak Diaudit/Unaudited )
2014
2013
PENJUALAN
2,27
202.449.125
65.220.647
BEBAN POKOK PENJUALAN
2,28
(112.725.676)
(65.347.941)
89.723.449
LABA KOTOR
Pendapatan bunga
Amortisasi dan penghapusan
Beban bunga dan beban keuangan lainnya
Beban umum dan administrasi
2,35
142.168
COSTS OF SALES
GROSS PROFIT
Interest income
2,9,10,11,30
(10.945.166)
(11.379.226)
Amortization and write-off
2,14,18,19,20,21,22,31,35
(20.518.329)
(14.767.102)
Interest and other financial charges
2,9,29,32
(28.028.302)
(18.932.231)
General and administrative expenses
Bagian laba bersih entitas anak yang dilepas
1
Lain-lain - bersih
1,2
LABA (RUGI) SEBELUM PAJAK
BEBAN (PENGHASILAN) PAJAK
236.937
(127.294)
SALES
-
408.850
1.279.943
3.668.689
31.748.532
(40.986.146)
2,33
Pajak kini
INCOME (LOSS) BEFORE INCOME TAX
TAX EXPENSE (BENEFIT)
13.167.852
Pajak tangguhan
Share in net income of a disposed subsidiary
Others - net
88.990
Current tax
3.714.163
(7.811.397)
Deferred tax
Beban (Penghasilan) Pajak - Bersih
16.882.015
(7.722.407)
Tax Expense (Benefit) - Net
LABA (RUGI) BERSIH PERIODE BERJALAN
14.866.517
(33.263.739)
LABA KOMPREHENSIF LAIN
OTHER COMPREHENSIVE INCOME
Selisih kurs penjabaran
kegiatan usaha luar negeri
NET INCOME (LOSS) FOR THE PERIOD
Exchange differences on translating
2
JUMLAH LABA (RUGI) KOMPREHENSIF
PERIODE BERJALAN
343
1.068
foreign operations
TOTAL COMPREHENSIVE INCOME (LOSS)
FOR THE PERIOD
14.866.860
(33.262.671)
12.143.490
(31.550.307)
Owners of the Company
2.723.027
(1.713.432)
Non-controlling interests
14.866.517
(33.263.739)
Laba (rugi) bersih yang dapat
diatribusikan kepada:
Net income (loss) atributable to:
Pemilik entitas induk
Kepentingan nonpengendali
26
Jumlah
Laba (rugi) komprehensif yang dapat
Comprehensive income (loss)
diatribusikan kepada:
atributable to:
Pemilik entitas induk
Kepentingan nonpengendali
26
Jumlah
LABA (RUGI) PER SAHAM DASAR
Total
2,34
12.143.829
(31.549.251)
Owners of the Company
2.723.031
(1.713.420)
Non-controlling interests
14.866.860
(33.262.671)
0,014
(0,042)
Total
BASIC EARNINGS (LOSS) PER SHARE
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
which are an integral part of the consolidated financial statements.
-3 -
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Perubahan Ekuitas Konsolidasian
Untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain)
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Changes in Equity
For the Nine-Month Periods Ended September 30, 2014 and 2013
(Figures are Presented in United States Dollar, unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Perusahaan/ Equity Attributable to Owners of the Company
Catatan/
Notes
Saldo pada tanggal 1 Januari 2013 (diaudit)
Rugi bersih (tidak diaudit)
Modal Saham/
Capital Stock
Tambahan
Modal Disetor/
Additional
Paid-in Capital
8.401.985
152.934.789
-
-
Selisih dari Transaksi
dengan Kepentingan
Nonpengendali/
Difference Arisng from
Transaction with
Noncontrolling Interest
Pendapatan
Komprehensif
Lainnya/
Other
Comprehensive
Income
-
Saldo Laba (Defisit)/
Retained Earnings (Deficit)
Telah
Belum
Ditentukan
Ditentukan
Penggunaannya/
Penggunaannya/
Appropriated
Unappropriated
42.411
-
-
11.137
-
Selisih kurs karena penjabaran
kegiatan usaha luar negeri
-
-
-
1.056
-
Jumlah rugi komprehensif (tidak diaudit)
-
-
-
1.056
-
-
Kepentingan nonpengendali atas entitas anak
yang dilepas
1,2
-
-
Selisih nilai transaksi dengan kepentingan
nonpengendali
1,2
-
-
Saldo pada tanggal 30 September 2013
8.401.985
152.934.789
8.401.985
152.934.789
(3.667)
247.972.529
37.744.534
285.717.063
(31.550.307)
(1.713.432)
(33.263.739)
(31.550.307)
-
-
-
11.137
Jumlah Ekuitas/
Total Equity
86.582.207
-
43.467
Kepentingan
Nonpengendali/
Noncontrolling
Interests
(31.550.307)
-
(3.667)
Jumlah/
Total
1.056
(31.549.251)
12
1.068
(1.713.420)
(33.262.671)
(6.485)
(6.485)
-
(3.667)
3.779
112
Balance as of January 1, 2013 (audited)
Net loss (unaudited)
Exchange differences on translating
foreign operations
Total comprehensive loss (unaudited)
Noncontrolling interest in a disposed
subsidiary
Difference due to transaction with noncontrolling
interest
55.031.900
216.419.611
36.028.408
252.448.019
Balance as of September 30, 2013 (unaudited)
62.387.464
223.775.610
35.612.309
259.387.919
Balance as of January 1, 2014 (audited)
12.143.490
12.143.490
2.723.027
14.866.517
(tidak diaudit)
Saldo pada tanggal 1 Januari 2014 (diaudit)
Laba bersih (tidak diaudit)
-
-
(3.667)
-
43.902
-
11.137
-
Selisih kurs karena penjabaran
kegiatan usaha luar negeri
-
-
-
339
-
Jumlah laba komprehensif (tidak diaudit)
-
-
-
339
-
Saham bonus
Saldo pada tanggal 30 September 2014 (tidak diaudit)
24,25
50.428.016
(50.454.066)
58.830.001
102.480.723
-
-
(3.667)
12.143.490
-
44.241
-
11.137
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
74.530.954
339
4
343
12.143.829
2.723.031
14.866.860
(26.050)
235.893.389
-
38.335.340
(26.050)
274.228.729
Net income (unaudited)
Exchange differences on translating
foreign operations
Total comprehensive income (unaudited)
Issuance of bonus stock
Balance as of September 30, 2014 (unaudited)
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements
-4-
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Laporan Arus Kas Konsolidasian
Untuk Periode-periode Sembilan Bulan yang Berakhir
30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Consolidated Statements of Cash Flows
For the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain)
unless Otherwise Stated)
30 September/September 30,
(Tidak Diaudit/Unaudited )
2014
2013
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari konsumen dan lainnya
Pembayaran kas kepada konsultan, karyawan
dan lainnya
199.320.016
68.807.385
(129.799.265)
(66.172.225)
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers and others
Cash payments to consultants, employees
and others
Arus kas yang dihasilkan dari operasi
Pembayaran pajak penghasilan
Penerimaan bunga
69.520.751
(4.558.156)
18.285
2.635.160
(13.264.034)
21.205
Net cash generated from operations
Income tax paid
Interest received
Kas Bersih Diperoleh dari (Digunakan untuk)
Aktivitas Operasi
64.980.880
(10.607.669)
Net Cash Provided by (Used in)
Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Pencairan deposito berjangka
yang dibatasi pencairannya
Investasi pada ventura bersama
Pemberian pinjaman kepada pihak ketiga
Pemberian pinjaman kepada pihak berelasi
Rekening bank yang dibatasi penggunaannya
Penambahan properti pertambangan
Penambahan aset eksplorasi dan evaluasi
Perolehan aset tetap
Penerimaan atas penjualan entitas anak dikurangi saldo kas
Uang muka pembelian aset tetap
Kas Bersih Digunakan untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan dari pinjaman bank jangka pendek
Perolehan kas dari pinjaman pihak berelasi
Perolehan kas dari pinjaman bank jangka panjang
Pembayaran biaya emisi saham bonus
Pembayaran atas utang lembaga keuangan
bukan bank
Pembayaran atas pinjaman bank jangka pendek
Pembayaran liabilitas sewa pembiayaan
Pembayaran beban bunga dan keuangan lainnya
Pembayaran pinjaman pihak ketiga
Pembayaran atas pinjaman bank jangka panjang
Penerimaan dari pinjaman pihak ketiga
9.488
36.970
(21.188)
(425.007)
(1.207.298)
(3.003.822)
(9.227.284)
(16.938.703)
(41.069.341)
-
780.965
(1.207.583)
(36.782.015)
(10.656.910)
(67.731.541)
136.886
(1.655.571)
(71.846.185)
(117.115.769)
8.553.791
9.007.534
50.389.411
(26.050)
71.666.236
19.193.153
-
(151.721)
(3.826.359)
(8.577.741)
(16.715.725)
(19.840.000)
(35.097.261)
-
(116.540)
(2.640.896)
(10.134.030)
(160.000)
(6.899.101)
60.000.000
103
Net Cash Used in Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term bank loans
Proceeds from loan from related parties
Proceeds from long-term bank loans
Payments of issuance costs of bonus stock
Payments of loans from non-bank
financial institution
Payments of short-term bank loans
Payments of lease liabilities
Interest and other financial charges paid
Payments of loan from a third party
Payments of long-term bank loans
Proceeds from loan from a third party
Proceeds from sale of investment in
shares of stock
Net Cash Provided by (Used in)
Financing Activities
Penerimaan atas penjualan investasi saham
Kas Bersih Diperoleh dari (Digunakan untuk)
Aktivitas Pendanaan
(16.284.121)
130.908.925
KENAIKAN (PENURUNAN) BERSIH KAS
(23.149.426)
3.185.487
NET INCREASE (DECREASE) IN CASH
KAS AWAL PERIODE
Pengaruh perubahan kurs mata uang asing
26.791.401
4.832
8.622.284
172.915
CASH AT THE BEGINNING OF THE PERIOD
Effect of foreign exchange rate changes
3.646.807
11.980.686
KAS AKHIR PERIODE
-
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of property, plant and equipment
Proceeds from withdrawal of
restricted time deposits
Investment in joint venture
Loan granted to a third party
Loan granted to related parties
Restricted cash in bank
Additions to mining properties
Additions to exploration and evaluation assets
Acquisitions of property, plant and equipment
Proceeds from disposal of a subsidiary - net of
cash balance
Advance payments for purchases of property,
plant and equipment
Lihat catatan atas laporan keuangan konsolidasian yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
CASH AT THE END OF THE PERIOD
See accompanying notes to consolidated financial statements
which are an integral part of the consolidated financial statements.
-5-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
1.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Umum
a.
1.
Pendirian dan Informasi Umum
General
a.
Establishment and General Information
PT J Resources Asia Pasifik Tbk
(Perusahaan) didirikan dengan nama
PT Pelita Sejahtera Abadi berdasarkan Akta
No. 16 tanggal 14 Januari 2002 dari
O. Hartati, S.H., notaris di Semarang. Akta
Pendirian
Perusahaan
tersebut
telah disahkan oleh Menteri Kehakiman
dan
Hak
Asasi
Manusia
Republik
Indonesia
dalam
Surat
Keputusan
No.
C-03855.HT.01.01.Th.2002
tanggal
8 Maret 2002 serta diumumkan dalam Berita
Negara Republik Indonesia No. 48 tanggal
14 Juni 2002, Tambahan Berita Negara
No. 5772.
PT J Resources Asia Pasifik Tbk
(the Company) was established under the
name of PT Pelita Sejahtera Abadi, based
on Notarial Deed No. 16 dated
January 14, 2002 of O. Hartati, S.H., public
notary in Semarang. The Deed of
Establishment was approved by the
Ministry of Justice and Human Rights of the
Republic of Indonesia in its Decision Letter
No.
C-03855.HT.01.01.Th.2002
dated
March 8, 2002 and was published in the
State Gazette of the Republic of Indonesia
No. 48 dated June 14, 2002, Supplement
No. 5772.
Anggaran
Dasar
Perusahaan
telah
mengalami beberapa kali perubahan,
terakhir kali berdasarkan Akta No. 111
tanggal 29 Agustus 2014 dari Humberg Lie,
S.H., S.E., Mkn., notaris di Jakarta,
mengenai
peningkatan
modal
dasar
Perusahaan
menjadi
sebesar
Rp 2.000.000.000.000 yang terdiri dari
20.000.000.000 saham dengan nilai nominal
Rp 100 per saham. Akta perubahan ini telah
memperoleh persetujuan dari Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
dengan Surat No. AHU-07278.40.20.2014
tanggal 1 September 2014.
The Company’s Articles of Association
have been amended several times, most
recently based on Notarial Deed No. 111
dated August 29, 2014 of Humberg Lie,
S.H., S.E., MKn., public notary in Jakarta,
regarding the increase in the Company’s
authorized
capital
stock
to
Rp
2,000,000,000,000
consisting
of
20,000,000,000
shares
with
a par value of Rp 100 per share. The
amendment was approved by the Ministry
of Law and Human Rights of The Republic
of Indonesia in its Decision Letter
No.
AHU-07278.40.20.2014
dated
September 1, 2014.
Berdasarkan pasal 3 dari Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan
terutama
meliputi
pertambangan,
industri,
pembangunan,
perdagangan,
transportasi,
pertanian,
perbengkelan dan jasa.
In accordance with article 3 of the
Company's
amended
Articles
of
Association, the scope of its activities
mainly include mining, industry, housing
development,
general
trading,
transportation, agriculture, workshop and
services.
Perusahaan berdomisili di Equity Tower,
Lantai 48, Kawasan Niaga Terpadu
Sudirman Lot 9, Jl. Jend. Sudirman
Kav 52 - 53, Jakarta 12190.
The Company's domicile is at Equity Tower,
th
48 Floor, Sudirman Central Business
District Lot 9, Jl. Jend. Sudirman
Kav. 52 - 53, Jakarta 12190.
Perusahaan memulai usahanya
komersial pada tanggal 1 Mei 2002.
The Company started its
operations on May 1, 2002.
secara
commercial
Perusahaan dan entitas anak secara
bersama-sama disebut sebagai “Grup” pada
laporan keuangan konsolidasian.
The Company and its subsidiaries are
collectively referred to as “the Group” in the
consolidated financial statments.
Pemegang saham
Jimmy Budiarto.
The ultimate parent of the Group is
Jimmy Budiarto.
akhir
Grup
adalah
-6-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
b.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Penawaran Umum Saham Perusahaan
b.
Public Offering of Shares
Pada tanggal 31 Maret 2003, Perusahaan
memperoleh pernyataan efektif dari Ketua
Badan Pengawas Pasar Modal (Bapepam
atau Badan Pengawas Pasar Modal dan
Lembaga Keuangan atau Bapepam-LK) *)
dengan surat No. S-655/PM/2003 untuk
melakukan
penawaran
umum
atas
30.000.000 saham Perusahaan dengan
harga penawaran Rp 250 per saham kepada
masyarakat dan telah dicatatkan pada Bursa
Efek Indonesia pada tanggal 22 April 2003.
On March 31, 2003, the Company obtained
the Notice of Effectivity from the Chairman
of the Capital Market Supervisory Agency
(Bapepam or the Capital Market and
Financial Institutions Supervisory Agency
or Bapepam-LK) *) in his letter
No. S-655/PM/2003 for its offering to
the
public
of
30,000,000
shares
with Rp 250 par value per share.
On April 22, 2003, all of these shares were
listed in the Indonesia Stock Exchange.
Pada
tanggal
30
Desember
2011,
Perusahaan memperoleh pernyataan efektif
dari Ketua Bapepam-LK dengan surat
No. S-14017/BL/2011 untuk melakukan
Penawaran Umum Terbatas I Dengan Hak
Memesan Efek Terlebih Dahulu sejumlah
726.000.000 saham dengan harga Rp 2.000
per
saham.
Saham-saham
tersebut
dicatatkan pada Bursa Efek Indonesia pada
tanggal 13 Januari 2012.
On December 30, 2011, the Company
obtained the Notice of Effectivity from the
Chairman of Bapepam-LK in his letter
No. S-14017/BL/2011 for its Limited Public
Offering I with preemptive rights of
726,000,000 shares with Rp 2,000 par
value per share through rights issue to
stockholders. On January 13, 2012, all of
these shares were listed in the Indonesia
Stock Exchange.
Berdasarkan Akta Berita Acara Rapat Umum
Pemegang Saham Luar Biasa Perusahaan
No. 110 tanggal 29 Agustus 2014 dari
Humberg Lie, S.H., S.E., M.Kn, notaris di
Jakarta Utara, para pemegang saham
Perusahaan menyetujui untuk meningkatkan
modal
dasar
dan
modal
disetor
masing-masing
menjadi
sebesar
Rp
2.000.000.000.000
dan
Rp 529.200.000.000 serta menyetujui
penerbitan enam (6) saham bonus untuk
setiap saham yang dimiliki oleh pemegang
saham pada tanggal 23 September 2014,
atau dengan jumlah keseluruhan sebanyak
4.536.000.000 saham bonus, ekuivalen
dengan US$ 50.428.016.
Based on Minutes of Extraordinary
Stockholders’ Meeting of the Company
as statted in Notarial Deed No. 110 dated
August 29, 2014 of Humberg Lie, S.H.,
S.E., M.Kn, a public notary in North Jakarta,
the Company’s stockholders approved the
increase in Company’s authorized and
paid-up capital to Rp 2,000,000,000,000
and Rp 529,200,000,000, respectively, and
the issuance of six (6) bonus shares for
every share held by the stockholders as of
September 23, 2014, or a total of
4,536,000,000 bonus shares (equivalent to
US$ 50,428,016)
Pada tanggal 30 September 2014 dan 2013
dan 31 Desember 2013, seluruh saham
Perusahaan telah dicatatkan pada Bursa
Efek Indonesia.
As of September 30, 2014 and 2013 and
December 31, 2013 all of the Company’s
outstanding shares, are listed in the
Indonesia Stock Exchange.
*)
Sejak tanggal 31 Desember 2012, fungsi, tugas dan wewenang kegiatan jasa keuangan di sektor pasar modal,
perasuransian, dana pensiun, lembaga pembiayaan dan lembaga jasa keuangan lainnya beralih dari Menteri
Keuangan dan Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam dan LK) ke Otoritas Jasa
Keuangan (OJK)/
Starting December 31, 2012, the functions, duties and authorities of regulating and monitoring the financial service
activities in capital market sector, insurance, pension fund, multi-finance, and other financial services were
transferred from the Minister of Finance, and the Capital Market and Financial Institution Supervisory Agency
(Bapepam-LK) to the Financial Services Authority (OJK).
-7-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
c.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Entitas Anak yang Dikonsolidasikan
c.
Consolidated Subsidiaries
Pada tanggal 30 September 2014 dan 2013
dan 31 Desember 2013 entitas anak yang
dikonsolidasikan, baik dimiliki langsung
maupun tidak langsung termasuk persentase
kepemilikan Perusahaan adalah sebagai
berikut:
Entitas Anak/Subsidiaries
Tempat
Kedudukan/
Domicile
As of September 30, 2014 and 2013 and
December 31, 2013, the subsidiaries which
were consolidated, owned directly or
indirectly,
including
the
respective
percentages of ownership held by the
Company, are as follows:
Kegiatan Usaha/
Nature of
Business
Status Operasi/
Status of
Operations
Presentase Kepemilikan Efektif/
Effective Percentage of Ownership
31 Desember/
30 September/September 30,
December 31,
2014
2013
2013
%
%
%
Jumlah Aset Sebelum Eliminasi/
Total Assets Before Elimination
31 Desember/
30 September/September 30,
December 31,
2014
2013
2013
Pemilikan Langsung/Direct Investments
PT J Resources Nusantara (JRN)
Jakarta,
Indonesia
Perdagangan umum
dan jasa/
General trading
and services
-
98,87
98,87
98,87
833.929.720
702.764.856
793.448.709
Perusahaan Investasi/
Invesment company
-
98,87
98,87
98,87
146.839.960
168.030.966
156.333.247
-
98,87
98,87
98,87
65.221
115.841
99.327
Pemilikan Tidak Langsung/Indirect Investments
Entitas anak JRN/Subsidiaries of JRN
J Resources Netherland B.V. (JBV)
Amsterdam,
Belanda/
The Netherlands
J&P Resources Gold OHQ (Malaysia) SDN. BHD.
(JPRG)
Malaysia
Perusahaan jasa/
Services company
PT Sago Prima Pratama (SPP)
Jakarta,
Indonesia
Pertambangan/
Mining
Produksi/*)
Production *)
98,67
98,67
98,67
133.043.437
72.105.892
109.373.457
PT Gorontalo Sejahtera Mining (GSM)
Jakarta,
Indonesia
Pertambangan/
Mining
Eksplorasi/
Exploration
98,86
98,86
98,86
23.464.714
15.261.244
18.350.155
PT J Resources Mining Services Indonesia (JRMSI)
Jakarta,
Indonesia
Jasa pertambangan/
Mining services
98,70
98,70
98,70
218.988
236.730
230.734
PT Arafura Surya Alam (ASA)
Jakarta,
Indonesia
Pertambangan/
Mining
Eksplorasi/
Exploration
98,38
98,38
98,38
28.767.587
22.586.304
23.616.688
Sulawesi Utara/
North Sulawesi
Indonesia
Pertambangan/
Mining
Produksi/
Production
79,10
79,10
79,10
184.518.932
119.798.950
151.614.300
98,87
98,87
98,87
34.324.741
43.630.807
36.612.418
98,87
98,87
98,87
148.595.000
170.240.000
156.666.561
24.679.000
12.333.000
PT J Resources Bolaang Mongondow (JRBM)
Labuan Mining Services Ltd (LABUAN)
-
Malaysia
Jasa pertambangan/
Mining services
-
Inggris/
England
Pertambangan/
Mining
Malaysia
Jasa Pertambangan/
Mining services
-
98,87
98,87
98,87
15.608.000
Gorontalo,
Indonesia
Perdagangan umum
dan jasa/
General trading
and services
-
98,67
-
98,67
1.173.605
Pemilikan Tidak Langsung/Indirect Investments
Entitas anak JBV/Subsidiary of JBV
J Resources Gold (UK) Limited (JRGL)
Produksi/
Production
Entitas anak JRGL/Subsidiary of JRGL
Specific Resources Sdn. Bdn. (SRS)
Entitas anak GSM/Subsidiary of GSM
PT Puncak Emas Gorontalo (PEG)
*) Status operasi produksi mulai tahun 2014/Status of production operations starting in 2014
-8-
-
451.227
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 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 September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Transaksi
dengan
Kepentingan
Nonpengendali pada Tahun 2013
Transaction with Noncontrolling Interest
in 2013
SPP
SPP
Berdasarkan Akta No. 118 tanggal
28 Januari 2013 dari Humberg Lie, S.H.,
S.E., MKn., notaris di Jakarta Utara, JRN
menyetujui penjualan 1 saham SPP kepada
Rusmin sebesar Rp 1.000.000 (ekuivalen
US$ 103), yang mengakibatkan kepemilikan
efektif Perusahaan dalam SPP berkurang
menjadi 98,67%. Akta tersebut telah
didaftarkan
dalam
database
Sistem
Administrasi Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam surat
No.
AH-AH.01.10-06741
tanggal
26 Februari 2013. Selisih antara penerimaan
dengan nilai tercatat kepemilikan yang dijual
oleh JRN adalah sebesar US$ 3.716. Bagian
Perusahaan
terkait
dengan
transaksi
tersebut adalah sebesar US$ 3.667 dicatat
pada akun “Selisih dari transaksi dengan
kepentingan nonpengendali” bagian dari
ekuitas dalam laporan posisi keuangan
konsolidasian periode 2013.
Based on Deed No. 118 dated
January 28, 2013 of Humberg Lie, S.H.,
S.E., MKn., a public notary in North Jakarta,
JRN agreed to sell 1 share of SPP to
Rusmin for Rp 1,000,000 (equivalent to
US$ 103), which has reduced the effective
ownership interest of the Company in SPP
to 98.67%. The Deed was registered in the
database of Administration System of the
Minister of Law and Human Rights of the
Republic of Indonesia in its Letter
No.
AH-AH.01.10-06741
dated
February 26, 2013. The negative difference
of proceeds over the carrying value of the
ownership interest sold by JRN amounted
to US$ 3,716. The Company’s portion in
relation to such transaction amounted to
US$ 3,667 and was recorded under
“Difference arising from transaction with
non-controlling interests” account presented
as part of equity in the 2013 consolidated
statement of financial position.
Pendirian Entitas Anak pada Tahun 2013
Establishment of a Subsidiary in 2013
PEG
PEG
Berdasarkan Akta No. 181 tanggal
19 Desember 2013 dari Humberg Lie, S.H.,
S.E., MKn., notaris di Jakarta Utara, GSM,
entitas anak, dan Jimmy Budiarto, pihak
berelasi, mendirikan PEG, yang akan
bergerak
di
bidang
perdagangan,
pembangunan, perindustrian, percetakan,
jasa dan angkutan, dengan modal dasar
sebesar Rp 1.000.000.000 terdiri dari 1.000
saham dengan nilai nominal sebesar
Rp 1.000.000 per saham. Modal ditempatkan
dan
disetor
pada
PEG
sebesar
Rp 500.000.000. Kepemilikan GSM dan
Jimmy Budiarto pada PEG masing-masing
sebesar 99,80% dan 0,20%.
Based on Deed No. 181 dated
December 19, 2013 of Humberg Lie, S.H.,
S.E., MKn., a public notary in North Jakarta,
GSM, a subsidiary, and Jimmy Budiarto,
a related party, established PEG, which will
engage in trading, development, industry,
printing, transportation and services with
authorized
capital
amounting
to
Rp 1,000,000,000 consisting of 1,000
shares with nominal value of Rp 1,000,000
per share. Total issued and paid-up capital
of PEG amounted to Rp 500,000,000. GSM
and Jimmy Budiarto have ownership
interests in PEG of 99.80% and 0.20%,
respectively.
Akta pendirian PEG telah disahkan oleh
Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat Keputusan
No.
AHU-67840.AH.01.01.Tahun
2013
tanggal 24 Desember 2013.
The Deed of Establishment of PEG
was approved by the Ministry of Law
and Human Rights of the Republic of
Indonesia
in
its
Decision
Letter
No. AHU-67840.AH.01.01.Tahun 2013
dated December 24, 2013.
-9-
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 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 September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Pelepasan Entitas Anak pada Tahun 2013
Disposal of a Subsidiary in 2013
BUMANIK
BUMANIK
Berdasarkan
Akta
No.
88
tanggal
16 September 2013 dari Humberg Lie, S.H.,
S.E., MKn., notaris di Jakarta Utara, para
pemegang saham BUMANIK meyetujui
penjualan seluruh saham BUMANIK yang
dimiliki oleh JRN atau 80% kepemilikan
kepada PT Istindo Marunda Graha Perdana,
pihak ketiga, dengan harga sebesar
Rp 2.000.000.000 (ekuivalen sebesar
US$
175.085).
Akta
tersebut
telah
didaftarkan
dalam
database
Sistem
Administrasi Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam surat
No.
AH-AH.01.10-42970
tanggal
21 Oktober 2013. Selisih antara harga jual
dan nilai tercatat investasi yang dijual
sebesar US$ 17.574 diakui sebagai laba
pelepasan entitas anak dan dicatat pada
akun “Lain-lain - bersih” pada laporan
laba rugi komprehensif konsolidasian
periode 2013.
Based on Notarial Deed No. 88 dated
September 16, 2013 of Humberg Lie, S.H.,
S.E., MKn., a public notary in North Jakarta,
the BUMANIK shareholders agreed to sell
to PT Istindo Marunda Graha Perdana,
a third party, all of shares in BUMANIK
owned by JRN representing 80% ownership
interest
at
a
selling
price
of
Rp 2,000,000,000 (equivalent to US$
175,085). The Deed was registered in the
database of Administration System of the
Minister of Law and Human Rights of the
Republic of Indonesia in its Letter
No.
AH-AH.01.10-42970
dated
October 21, 2013. The difference between
the selling price and the carrying value of
investment sold amounting to US$ 17,574
was recognized as gain on disposal of
a subsidiary and was recorded as part of
“Others - net” in the 2013 consolidated
statement of comprehensive income.
Rincian arus kas sehubungan dengan
pelepasan BUMANIK adalah sebagai berikut:
The details of cashflows relating to the
disposal of BUMANIK is as follows:
Nilai tercatat investasi yang dijual
Laba pelepasan entitas anak
157.511
17.574
Carrying value of investment sold
Gain on disposal of a subsidiary
Harga pelepasan
Saldo kas Bumanik
175.085
(38.199)
Disposal price
Cash balance of Bumanik
Penerimaan bersih dari pelepasan Bumanik
136.886
Net proceeds from disposal of Bumanik
Ekuitas JRN pada laba bersih BUMANIK
sebelum pelepasan sebesar US$ 408.850
disajikan sebagai “Bagian laba bersih entitas
anak yang dilepas” pada laporan laba rugi
komprehensif konsolidasian periode 2013.
Share of JRN in net income of BUMANIK
prior to disposal amounting to US$ 408,850
is presented as “Share in net income of
a disposed subsidiary” in the 2013
consolidated statement of comprehensive
income.
- 10 -
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
d.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Investasi dalam Ventura Bersama
Investment in Joint Venture
Berdasarkan
Akta
No.
45
tanggal
10 Februari 2014 dari Humberg Lie, S.H.,
S.E., MKn, notaries di Jakarta Utara, PEG
dan KUD Dharma Tani Marisa (KUD), pihak
ketiga, mendirikan perusahaan patungan
PT Puncak Emas Tani Sejahtera (PETS),
yang akan bergerak dibidang pertambangan
dengan
modal
dasar
sebesar
Rp 2.000.000.000 terdiri dari 2.000 saham
dengan
nilai
nominal
sebesar
Rp 1.000.000 per saham. Modal ditempatkan
dan
disetor
pada
PETS
sebesar
Rp 500.000.000. Kepemilikan PEG dan KUD
pada saham PETS masing-masing sebesar
49% dan 51%.
Based
on
Deed
No.
45
dated
February 10, 2014 of Humberg Lie, S.H.,
S.E., MKn, a public notary in North Jakarta,
PEG and KUD Dharma Tani Marisa (KUD),
a third party, established a joint venture
entity, PT Puncak Emas Tani Sejahtera
(PETS), which will engage in mining and
with authorized capital amounting to
Rp 2,000,000,000 consisting of 2,000
shares with nominal value of Rp 1,000,000
per share. Total issued and paid-up capital
of PETS amounts to Rp 500,000,000. PEG
and KUD have ownership interests in PETS
of 49% and 51%, respectively.
Ijin Usaha Pertambangan dan Informasi
Mengenai Cadangan dan Sumber Daya
Pemilik/
Owner
Nama Lokasi/
Location
Jenis Ijin/
Type
d.
Ijin Usaha Pertambangan/Mining License
No. Surat Keputusan/
Decision Letter No.
Masa Berlaku/
Expiration Date
Mining Business Licenses and Reserves
and Resources Information
Cadangan (tidak diaudit)/
Reserves (unaudited)
Terbukti/
Terduga/
Proven
Probable
Ounce (Oz)
Ounce (Oz)
Luas Area (Ha)
(tidak diaudit)/
Size of Area (Ha)
(unaudited)
Kontrak Karya/
Contract of Work
Tanggal
28 April 1997/
Dated
April 28, 1997
9 Agustus 2034/
August 9, 2034
58.150
a
b
Sertifikat
Tambang/
Mining
Certificate
Sertifikat Tambang No/
Mining Certificate No.
1-103, 1-106, 1-108, 1 -119,
1-120, 1-123, 1-130, 1-131,1-132
Jatuh tempo pada
berbagai tanggal
(25 April 2011 to
20 Oktober 2020)/
Various dates
(April 25, 2011 to
October 12, 2020)
1.223
c
Kotabunan
Ijin Usaha
Pertambangan (IUP)
Operasi Produksi/
Operation
Mining Business
License
Keputusan Bupati
Bolaang Mongondow Timur/
Decision of Bolaang
Mongondow East Regents
No. 100 Tahun 2013
10 Juni 2033/
June 10, 2033
4.000
-
-
GSM
Pani
Bolangitang
Bulagidun
Kontrak Karya/
Contract of Work
Tanggal
15 Agustus 1994/
Dated
August 15, 1994
15 Agustus 2024/
August 15, 2024
14.570
-
-
SPP
Seruyung
Ijin Usaha
Pertambangan (IUP)
Operasi Produksi/
Operation
Mining Business
License
Keputusan Bupati Nunukan/
Decision of Nunukan Regents
No.188.45/254/V/2013
3 Mei 2033/
May 3, 2033
3.560
JRBM
Lanut
Bakan
JRGL
Penjom, Malaysia
ASA
a) Berdasarkan JORC Reserve Statement dari Optiro Pty Ltd, pihak independen per November 2014 /
Based on JORC Reserve Statement from Optiro Pty Ltd, an independent party, as of November 2014
b) Berdasarkan JORC Reserve Statement dari Optiro Pty Ltd, pihak independen per November 2014 /
Based on JORC Reserve Statement from Optiro Pty Ltd, an independent party, as of November 2014
c) Berdasarkan data internal/Based on internal data
d) Berdasarkan JORC Reserve Statement dari Optiro Pty Ltd, pihak independen per November 2014 /
Based on JORC Reserve Statement from Optiro Pty Ltd, an independent party, as of November 2014
- 11 -
d
69.300 a
400.000 b
51.663
c
100.000 d
Sumber Daya (tidak diaudit)/
Resources (unaudited)
Terukur/
Terkira/
Measured
Indicated
Ounce (Oz)
Ounce (Oz)
103.500 a
190.000 b
616.747 c
120.000
480.000
a
b
250.000
410.000
51.663 c
1.100.034
c
165.984 c
1.015.736
c
20.311 c
228.292
210.000 d
100.000 d
220.000
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
e.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Jumlah Produksi
e.
Jumlah total produksi emas Grup (tidak
diaudit) sebagai berikut:
Total Production
Total Group’s total
(unaudited) follows:
SPP
JRBM
JRGL
Seruyung
Lanut dan/and Bakan
Penjom
69.418
56.891
35.425
Jumlah/Total
f.
f.
Direktur Tidak Terafiliasi
:
:
:
:
:
:
:
:
21.785
24.880
46.665
Employees, Directors and Board of
Commissioners
The composition of the Company’s Board
of Commissioners and Directors as of
September 30, 2014, based on Notarial
Deed No. 50 dated June 6, 2014, and
as of September 30, 2013 and
December 31, 2013, based on Notarial
Deed No. 281 dated May 31, 2013 both of
Humberg Lie, S.H., S.E., MKn., public
notary in Jakarta, is as follows:
Susunan
Dewan
Komisaris
dan
Direksi
Perusahaan
pada
tanggal
30 September 2014 berdasarkan Akta
No. 50 tanggal 6 Juni 2014, sedangkan
tanggal
30
September
2013
dan
31 Desember 2013, berdasarkan Akta
No. 281 tanggal 31 Mei 2013 dari Humberg
Lie, S.H., S.E., MKn., notaris di Jakarta,
adalah sebagai berikut:
Direksi
Direktur Utama
Direktur
-
161.734
Karyawan, Direksi dan Dewan Komisaris
Dewan Komisaris
Komisaris Utama
Komisaris
Komisaris Independen
production
Jumlah Produksi/Total production
Sembilan bulan/Nine months
30 September/September 30,
2014
2013
Ounce (Oz)
Ounce (Oz)
Lokasi/Location
Pemilik Ijin/License Owner
gold
Christian Wijayanto A.J
Yung Chris Hui
Daud Silalahi
Jimmy Budiarto
Edi Permadi
William Surnata
Budikwanto Kuesar
Colin James Davies
:
:
:
:
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Directors
President Director
Directors
Non-affiliated Director
Personel manajemen kunci Grup terdiri dari
Dewan Komisaris dan Direksi.
Key management personnel of the Group
consist of the Board of Commissioners and
Directors.
Jumlah karyawan Grup (tidak diaudit) pada
tanggal
30
September
2014
dan
2013 dan 31 Desember 2013, masingmasing adalah 2.445, 2.176 dan 2.505
karyawan.
As of September 30, 2014 and 2013 and
December 31, 2013, the Group has 2,445,
2,176 and 2,505 employees (unaudited),
respectively.
- 12 -
PT J RESOURCES ASIA PASIFIK Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Pada tanggal 30 September 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013/
31 Desember 2012
serta untuk Periode-periode Sembilan Bulan yang
Berakhir 30 September 2014 dan 2013
(Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain)
2.
PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
As of September 30, 2014 and 2013,
December 31, 2013 and January 1, 2013/
December 31, 2012
and for the Nine-Month Periods Ended
September 30, 2014 and 2013
(Figures are Presented in United States Dollar,
unless Otherwise Stated)
Jumlah gaji dan tunjangan yang diberikan
dan diakru Perusahaan kepada Dewan
Komisaris dan Direksi masing-masing
sebesar US$ 525.154 dan US$ 469.644
pada periode-periode sembilan bulan yang
berakhir 30 September 2014 dan 2013.
The aggregate salaries and benefits paid to
and accrued by the Company for all
Commissioners and Directors amounted
to US$ 525,154 and US$ 469,644 for
the
nine-month
periods
ended
September
30,
2014
and
2013,
respectively.
Laporan
keuangan
konsolidasian
PT J Resources Asia Pasifik Tbk dan entitas
anak untuk periode sembilan bulan yang
berakhir 30 September 2014 dan 2013 telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
24 November 2014. Direksi Perusahaan
bertanggung jawab atas penyusunan dan
penyajian laporan keuangan konsolidasian
tersebut.
The consolida