Laporan Keuangan Audit CITA 2013

PT CITA MINERAL INVESTINDO Tbk.
DAN ENTITAS ANAK

PT CITA MINERAL INVESTINDO Tbk.
AND SUBSIDIARIES

Laporan Keuangan Konsolidasian
Dan Laporan Auditor Independen
31 Desember 2013
Dengan Angka Perbandingan Pada
Tahun 2012
(Mata Uang Rupiah Indonesia)

Consolidated Financial Statements
and Independent Auditors’ Report
December 31, 2013
With Comparative Figures For
2012
(Indonesian Rupiah Currency)

The original report included herein is in the Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
DAN LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012

DAFTAR ISI
TABLE OF CONTENTS

Halaman/Page

Independent Auditors‟ Report

Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian

1-3

Consolidated Statement of Financial Position

Laporan Laba Rugi Komprehensif Konsolidasian

4

Consolidated Statement of Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian

5

Consolidated Statement of Changes in Equity

Laporan Arus Kas Konsolidasian

6

Consolidated Statement of Cash Flows

Catatan Atas Laporan Keuangan Konsolidasian

7 - 96

***************************

Notes to the Consolidated Financial Statements

strategi usaha dan upaya-upaya dalam menghadapi
kondisi tersebut, antara lain dengan memberikan
perhatian secara penuh terhadap investasi dan
pembangunan pabrik pengolahan dan pemurnian
alumina di perusahaan asosiasi (Catatan 10).
Catatan 32h dan 33 atas laporan keuangan
konsolidasian menjelaskan secara rinci risiko-risiko

yang dihadapi Perusahaan dan entitas anaknya
sehubungan dengan Regulasi tersebut serta tindakan
yang ditempuh serta rencana yang dibuat
manajemen Perusahaan dan entitas anaknya untuk
menghadapi kondisi tersebut.

business strategies and actions to overcome such
conditions, among others by focussing the
management efforts to the investment and
constructions of alumina processing and refinery
plant in the associated company (see Note 10).
Notes 32h and 33 to the consolidated financial
statements also describe in details of the risks that
might be faced by the Company and its subsidiaries
in relation to the Regulations and a summary of
measures the Company and its subsidiaries‟
management has implemented and plan to
implement in response to this condition.

Hal lain

Other matter

Laporan keuangan konsolidasian Perusahaan dan
entitas anaknya tanggal 31 Desember 2012 dan
untuk tahun yang berakhir pada tanggal tersebut,
yang disajikan sebagai angka-angka koresponding
terhadap laporan keuangan konsolidasian tanggal
31 Desember 2013 dan untuk tahun yang berakhir
pada tanggal tersebut, diaudit oleh auditor
independen lain yang menyatakan opini tanpa
modifikasian atas laporan keuangan konsolidasian
tersebut pada tanggal 25 Februari 2013.

The consolidated financial statements of the
Company and its subsidiaries as of December 31,
2012 and for the year then ended, which are
presented as corresponding figures to the
consolidated
financial

statements
as
of
December 31, 2013 and for the year then ended,
were audited by other independent auditors who
expressed an unmodified opinion on such
consolidated financial statements on February 25,
2013.

Drs. Budiman Soedarno, Ak
Izin Akuntan Publik/Licence of Public Accountant No. AP 0371
Jakarta, 20 Februari 2014

Jakarta, February 20, 2014

The original consolidated financial statements included herein are in the Indonesian language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013

DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

Catatan

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

31 Desember 2013/
December 31, 2013

31 Desember 2012/
December 31, 2012

Notes

ASET

ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Pajak dibayar di muka
Persediaan
Biaya dibayar di muka
Uang muka

ASSETS
2e,2f,2u,4

997.764.792.325

305.215.395.997

2e,2g,2u,5

417.278.140.878

134.976.082.376 2e,2g,2u,5

2e,6
2e,2h,6,28
2q,17
2i,7
2j,2r
2h,8,28

8.348.316.963
687.500.000
44.725.178
605.686.442.891
10.045.409.105
126.935.385.687

23.016.255.471

2e,6
687.500.000 2e,2h,6,28
2q,17
221.073.408.469
2i,7
5.761.788.916
2j,2r
51.368.239.399
2h,8,28

Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
Investasi saham
-bersih
Aset tetap - setelah
dikurangi akumulasi
penyusutan sebesar
Rp 752.921.679.525
pada tahun 2013 dan

Rp 490.894.051.523
pada tahun 2012
Properti pertambangan
(setelah dikurangi akumulasi
amortisasi sebesar
Rp 125.605.210.957 pada
tahun 2013 dan
Rp 35.693.711.368 pada
tahun 2012 dan akumulasi
penurunan nilai sebesar
Rp 67.059.568.749 pada
tahun 2013 dan
Rp 57.048.459.083
pada tahun 2012)
Aset eksplorasi dan
evaluasi
Beban pengelolaan dan
reklamasi lingkungan hidup
ditangguhkan - setelah
dikurangi akumulasi
amortisasi sebesar
Rp 70.096.555.319
pada tahun 2013 dan
Rp 39.549.682.104 pada
tahun 2012
Aset lain-lain

2e,2f,2u,4

2.166.790.713.027

742.098.670.628

2q,17

8.849.913.318

14.247.156.748

2q,17

2d,10

21.969.120.787

2.596.237.300

2d,10

2k,2l,9

1.074.041.144.676

872.523.233.314

2k,2l,9

CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties
Other receivables
Third parties
Related parties
Prepaid tax
Inventories
Prepaid expenses
Advance payments
Total Current Assets
NON-CURRENT ASSETS
Deferred tax assets
Investment in shares
of stocks-net
Fixed assets - net of
accumulated
depreciation of
Rp 752,921,679,525
in 2013 and
Rp 490,894,051,523
in 2012
Mining properties
(net of accumulated
amortization of
Rp 125,605,210,957 in 2013,
Rp 35,693,711,368 in 2012
and accumulated
impairment loss of
Rp 67,059,568,749 in 2013
and Rp 57,048,459,083
in 2012)
Exploration and
evaluation assets
Deferred environmental
and reclamation
expenditures net of accumulated
amortization of
Rp 70,096,555,319
in 2013 and
Rp 39,549,682,104
in 2012
Other assets

2m, 11

217.592.820.174

257.563.791.373

2m, 11

2m, 11

8.081.541.546

7.219.646.044

2m, 11

2n,12
2e,2o,13

5.848.828.674
270.431.564.131

5.686.051.962
66.644.318.024

2n,12
2e,2o,13

Jumlah Aset Tidak Lancar

1.606.814.933.306

1.226.480.434.765

Total Non - Current Assets

JUMLAH ASET

3.773.605.646.333

1.968.579.105.393

TOTAL ASSETS

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.

1

The original consolidated financial statements included herein are in the Indonesian language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

Catatan

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

31 Desember 2013/
December 31, 2013

31 Desember 2012/
December 31, 2012

Notes

LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Hutang bank jangka pendek
Hutang usaha
Pihak ketiga
Pihak berelasi
Hutang pajak
Beban masih harus dibayar
Hutang lain-lain
Bagian liabilitas jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Hutang bank
Hutang pembelian aset tetap
Sewa pembiayaan

LIABILITIES AND EQUITY
2e,2u,14
2e,16
2h,2u,28
2q,17
2e,18
2e, 2h

2e,2u,14
2e,2u,15
2e,2r,
2u,9

Jumlah Liabilitas Jangka
Pendek
LIABILITAS JANGKA PANJANG
Bagian liabilitas jangka
panjang - setelah dikurangi
bagian yang jatuh tempo
dalam waktu satu tahun
Hutang bank
2e,2u,14
Hutang pembelian aset tetap
2e,2u,15
Sewa pembiayaan
2e,2r,2u,9
Penyisihan liabilitas
pengelolaan dan
reklamasi lingkungan
hidup
2n,12
Estimasi liabilitas imbalan
kerja karyawan
2p,19
Jumlah Liabilitas Jangka Panjang
JUMLAH LIABILITAS

438.804.000.000

261.090.000.000

334.164.132.371
10.084.962.396
153.703.044.719
55.133.383.046
38.270.219

244.100.348.018
74.059.001.432
56.789.371.560
12.605.220.252
1.414.299.440

140.291.068.214
693.347.785

97.011.945.403
4.357.102.045

1.638.428.684

2.257.136.975

1.134.550.637.434

753.684.425.125

2e,2u,14
2e,16
2h,2u,28
2q,17
2e,18
2e,2h

2e,2u,14
2e,2u,15
2e,2r,
2u,9

CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Taxes payable
Accrued expenses
Other payable
Current maturities of
long-term liabilities
Bank loans
Purchases of fixed assets
Financial lease
Total Current Liabilities
NON-CURRENT LIABILITIES

480.830.202.377
345.813.996
196.649.314

31.617.088.439
678.077.520

2e,2u,14
2e,2u,15
2e,2r,2u,9

Long-term liabilitiesnet of current maturities
Bank loans
Purchases of fixed assets
Financial lease
Provision for
environmental and
reclamation expenditures
Estimated liabilities for
employees‟ benefit

32.311.221.804

23.147.559.343

2n,12

27.095.900.157

24.799.620.501

2p,19

540.779.787.648

80.242.345.803

Total Non - Current Liabilities

1.675.330.425.082

833.926.770.928

TOTAL LIABILITIES

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.

2

The original consolidated financial statements included herein are in the Indonesian language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

Catatan

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

31 Desember 2013/
December 31, 2013

31 Desember 2012/
December 31, 2012

Notes

EKUITAS
Ekuitas yang dapat
diatribusikan kepada
pemilik Entitas Induk
Modal saham - nilai nominal
Rp 100 per saham
Modal dasar
13.480.000.000 saham
Modal ditempatkan
dan disetor penuh
3.370.734.900 saham
Tambahan modal disetor bersih
Selisih kurs karena
penjabaran laporan
keuangan
Selisih transaksi perubahan
ekuitas entitas anak
Saldo laba
Telah ditentukan
penggunaannya untuk
dana cadangan umum
Belum ditentukan
penggunaannya

EQUITY
Equity attributable to the
equity holders of the
Parent Company
Capital stock - par value
Rp 100 per share
Authorized
13,480,000,000 shares

2d

Issued and fully paid
3,370,734,900 shares
Additional paid-in capital net
Exchange difference
due to translation of
financial statements
Differences arising from
changes in equity of
subsidiaries

22

Retained earnings
Appropriated for
general reserve

21

337.073.490.000

337.073.490.000

21

2s, 21

57.681.167

57.681.167

2s, 21

2d

22

301.587.054.929

(41.458.366.809)

192.942.665.642

94.074.954.585

24.312.261.569

23.312.261.569

1.242.173.175.134

614.560.813.366

2.098.146.328.441

1.027.620.833.878

128.892.810

107.031.500.587

JUMLAH EKUITAS

2.098.275.221.251

1.134.652.334.465

TOTAL EQUITY

JUMLAH LIABILITAS DAN
EKUITAS

3.773.605.646.333

1.968.579.105.393

TOTAL LIABILITIES AND
EQUITY

SUB - JUMLAH
KEPENTINGAN NON
PENGENDALI

2b, 21

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

Unappropriated
SUB - TOTAL
2b, 21

NON-CONTROLLING
INTEREST

The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.

3

The original consolidated financial statements included herein are in the Indonesian language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

Catatan

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR YEAR ENDED
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

2013

2012

Notes

PENJUALAN BERSIH

2t,23

4.124.941.232.085

2.608.869.416.336

2t,23

NET SALES

BEBAN POKOK PENJUALAN

2t,24

(1.912.575.863.304)

(1.456.967.440.962 )

2t,24

COST OF GOODS SOLD

2.212.365.368.781

1.151.901.975.374

LABA BRUTO
Penjualan
Umum dan administrasi
Beban keuangan
Selisih kurs-bersih
Pendapatan sewa
Pendapatan bunga
Bagian rugi entitas asosiasi
Penurunan nilai goodwill
Lain-lain - bersih

2t,25
2t,25
2t,26

(1.190.269.524.855)
(69.359.086.886)
(13.660.358.675)

(670.792.751.143 )
(72.517.972.950 )
(19.281.247.098 )

2t,25
2t,25
2t,26

2u
2t,28d
2t
2d, 10
2c,2l,20
2t,27

(25.362.611.849)
4.594.603.713
3.824.417.764
(1.121.116.513)
(5.286.933.955)

22.157.557.358
2.217.940.448
1.439.010.062
(409.762.700 )
(82.447.757.006 )
(1.014.826.928 )

2u
2t,28d
2t
2d, 10
2c,2l,20
2t,27

915.724.757.525

331.252.165.417

LABA SEBELUM BEBAN
PAJAK PENGHASILAN
MANFAAT (BEBAN) PAJAK
PENGHASILAN
Pajak kini
Pajak tangguhan

GROSS PROFIT

2q,17
2q,17

Beban Pajak
Penghasilan - bersih
LABA BERSIH

(223.640.807.000)
(5.397.243.430)

(96.541.526.500 )
1.603.352.014

(229.038.050.430)

(94.938.174.486 )

686.686.707.095

JUMLAH PENDAPATAN
KOMPREHENSIF

INCOME BEFORE
INCOME TAX EXPENSE

2q,17
2q,17

INCOME TAX BENEFIT
(EXPENSE)
Current tax
Deferred tax
Income Tax
Expense - net

236.313.990.931

NET INCOME

343.045.421.738

8.767.464.112

Other Comprehensive Income
Exchange difference
due to translation
of financial statements

1.029.732.128.833

245.081.455.043

TOTAL COMPREHENSIVE
INCOME

Pendapatan Komprehensif Lain
Selisih kurs karena penjabaran
laporan keuangan

Selling
General and administrative
Financing charges
Foreign exchange
differentials - net
Rental income
Interest income
Share of loss from associated
Impairment loss on goodwill
Miscellaneous - net

Laba bersih yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non pengendali

628.612.361.768
58.074.345.327

194.724.848.634
41.589.142.297

Net income attributable to:
Equity holders of the
Parent company
Non-controlling interests

Jumlah

686.686.707.095

236.313.990.931

Total

971.657.783.506
58.074.345.327

203.492.312.746
41.589.142.297

Total comprehensive
income attributable to:
Equity holders of the
Parent company
Non-controlling interests

1.029.732.128.833

245.081.455.043

Total

58

BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO
EQUITY HOLDERS OF
2z, 29
PARENT COMPANY

Jumlah pendapatan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non pengendali
Jumlah
LABA BERSIH PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK
ENTITAS INDUK

2z, 29

186

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral
part of these consolidated financial statements.

4

The original consolidated financial statements included herein are in the Indonesian language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR YEAR ENDED
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

Saldo Laba/
Retained Earnings

Catatan

Saldo 31 Desember 2011

Tambahan
Modal
Disetor - Bersih/
Additional
Paid-in
Capital - Net

Modal Saham/
Capital Stock

337.073.490.000

57.681.167

Selisih kurs
karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference due
to Translation
of Financial
Statements

(50.225.830.921 )

Selisih Transaksi
Telah
Perubahan
Ditentukan
Ekuitas
Penggunaannya
Entitas Anak/
Untuk Dana
Differences
Cadangan
Arising From
Umum/
Changes in
Appropriated
Equity of
for General
Subsidiaries
Reserve

-

22.312.261.569

Dividen tunai

22

-

-

-

-

-

Dana cadangan umum

22

-

-

-

-

1.000.000.000

-

-

8.767.464.112

-

-

Pendapatan komprehensif tahun 2012
Selisih transaksi perubahan
ekuitas entitas anak

1d

Saldo 31 Desember 2012

Dana cadangan umum

22

Pendapatan komprehensif tahun 2013

Ekuitas yang
dapat
Diatribusikan
kepada
Pemilik
Entitas Induk/
Equity
Atributable
to the equity
Holders of the
Parent Company

Belum
Ditentukan
Penggunaannya/
Unappropriate

Jumlah/
Total

420.835.964.732

443.148.226.301

(1.000.000.000)
194.724.848.634

Kepentingan
Non
Pengendali/
NonControlling
Interest

Jumlah
Ekuitas/
Total Equity

730.053.566.547 221.617.312.875

-

-

(62.100.000.000 )

Notes

951.670.879.422
(62.100.000.000 )

22

Cash dividends

22

General reserve

245.081.455.043

Comprehensive income in 2012
1d

Differences arising from change
in equity of subsidiaries

-

-

-

-

194.724.848.634

203.492.312.746

41.589.142.297

-

-

-

94.074.954.585

-

-

-

94.074.954.585 (94.074.954.585)

-

337.073.490.000

57.681.167

(41.458.366.809)

94.074.954.585

23.312.261.569

614.560.813.366

637.873.074.935

1.027.620.833.878 107.031.500.587

1.134.652.334.465

-

-

-

-

1.000.000.000

-

-

-

-

-

-

343.045.421.738

-

-

628.612.361.768

628.612.361.768

971.657.783.506

58.074.345.327

1.029.732.128.833

Comprehensive income in 2013

-

Differences arising from change
in equity of subsidiaries

(1.000.000.000 )

Selisih transaksi perubahan
ekuitas entitas anak

1d

-

-

-

98.867.711.057

-

-

-

Pembelian kepentingan non pengendali

1d

-

-

-

-

-

-

-

- (37.893.242.047 )

(37.893.242.047 )

-

-

-

-

-

-

-

- (28.216.000.000 )

(28.216.000.000 )

337.073.490.000

57.681.167

301.587.054.929

192.942.665.642

Dividen tunai
Saldo 31 Desember 2013

Balance as of Desember 31, 2011

24.312.261.569 1.242.173.175.134 1.266.485.436.703

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

98.867.711.057

(98.867.711.057)

2.098.146.328.441

128.892.810

2.098.275.221.251

Balance as of Desember 31, 2012

22

1d

General reserve

Purchase of non controlling interest
Cash dividends
Balance as of Desember 31, 2013

The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.

5

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

Catatan
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
dan pihak ketiga
Pembayaran beban usaha
Pembayaran kepada karyawan
Kas yang dihasilkan dari operasi
Pembayaran pajak - bersih
Pembayaran bunga
Peneriman (pembayaran
lainnya - bersih)
Arus kas bersih diperoleh dari
aktivitas operasi

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

2013

2012

Notes

3.842.639.173.584

2.579.787.784.410

(2.116.128.131.010)
(1.153.873.590.625)
(57.589.342.324)

(1.262.461.599.975 )
(679.779.174.531 )
(50.613.426.224 )

515.048.109.625
(126.727.133.841)
(13.660.358.675)

586.933.583.680
(73.973.861.149 )
(19.281.247.098 )

105.314.233.203

(14.817.210.791 )

479.974.850.312

478.861.264.642

CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Payment to suppliers
and third parties
Payment of operating expenses
Payment to employees
Cash provided by operations
Payment of tax - net
Payment of interest
Other receipt
(payment) - net
Net cash provided by
operating activities

ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil penjualan aset tetap
Penambahan aset eksplorasi
dan evaluasi
Investasi saham

10

Uang muka investasi saham
Penambahan properti
pertambangan
Perolehan aset tetap

38.112.553.101

10

(861.895.502)
(20.494.000.000)

(2.439.422.165 )
(3.006.000.000

14

(235.000.000.000)

(20.494.000.000 )

14

10

(43.405.516.765)
(120.751.575.616)

(110.626.793.890 )
(132.713.677.365 )

10

(384.757.884.400)

(231.167.340.319 )

Arus kas bersih digunakan
untuk aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan (penurunan)
hutang bank
Pembelian kepentingan
non-pengendali
Pembayaran dividen tunai kepada
pemegang saham
non-pengendali Entitas Anak
Pembayaran hutang pembelian
aset tetap
Pembayaran atas sewa
pembiayaan
Penurunan piutang
pihak berelasi

35.755.103.483

CASH FLOW FROM
INVESTING ACTIVITIES
Proceed from sale of
fixed assets
Addition in exploration
and evaluation assets
Investment in shares of stocks
Advance for investment in
shares of stock
Addition in
mining properties
Acquisition of fixed assets
Net cash used in investing
activities

-

(332.475.000 )

CASH FLOW FROM
FINANCING ACTIVITIES
Increase (decrease) in
bank loans
Purchase of non
controlling interests
Payment of cash dividends
to the non-controlling
shareholders of Subsidiaries
Payments of liability
for purchases of fixed asset
Payments of
finance lease
Decrease in due from
related parties

Arus kas bersih diperoleh dari
(digunakan untuk)
aktivitas pendanaan

598.743.917.983

(153.430.389.143 )

Net cash provided by (used in)
financing activities

KENAIKAN BERSIH
KAS DAN SETARA KAS

693.960.883.895

94.263.535.180

(1.411.487.567)

1.229.474.904

NET INCREASE IN CASH
AND CASH EQUIVALENTS
EFFECT OF FOREIGN EXCHANGE
RATE FLUCTUATION ON CASH
AND CASH EQUIVALENTS

PENGARUH SELISIH KURS
KAS DAN SETARA KAS

670.206.236.748
(37.717.412.004)
22

(66.127.761.865 )
-

(28.216.000.000)

(62.100.000.000 )

(4.428.770.264)

(23.031.501.582 )

(1.100.136.497)

(1.838.650.696 )

22

KAS DAN SETARA KAS PADA
AWAL TAHUN

305.215.395.997

209.722.385.913

CASH AND AND CASH
EQUIVALENTS
AT BEGINNING OF YEARS

KAS DAN SETARA KAS PADA
AKHIR TAHUN

997.764.792.325

305.215.395.997

CASH AND CASH EQUIVALENT
AT END OF YEARS

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying notes to the consolidated financial statements form an integral part
of these consolidated financial statements.

6

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

UMUM

1.

a. Pendirian Perusahaan

GENERAL
a. Establishment of the Company

Perusahaan didirikan pada tanggal 27 Juni 1992
dengan nama PT Cipta Panelutama Tbk berdasarkan
Akta No. 333 tanggal 27 Juni 1992 yang dibuat
dihadapan Arikanti Natakusumah, S.H., Notaris
di Jakarta dan telah disahkan oleh Menteri Kehakiman
Republik
Indonesia
dengan
Surat
Keputusan
No. C2-2874.HT.01.01.TH.93 tanggal 7 Mei 1993. Pada
tanggal 2 Mei 2007, Perusahaan melakukan perubahan
nama menjadi PT Cita Mineral Investindo Tbk.

The Company was established on June 27, 1992 under its
original name PT Cipta Panelutama Tbk based on notarial
deed No. 333 of Arikanti Natakusumah, S.H., Notary in
Jakarta dated June 27, 1992 and was approved by Ministry
of Justice of Republic of Indonesia in its Decision Letter
No. C2-2874.HT.01.01.TH.93 dated May 7, 1993. On
May 2, 2007, the Company changed its name into PT Cita
Mineral Investindo Tbk.

Anggaran Dasar Perusahaan
telah mengalami
beberapa kali perubahan, yang terakhir adalah dengan
Akta Notaris No. 18 tanggal 21 Juli 2011 dari Leolin
Jayayanti, S.H., sehubungan dengan persetujuan untuk
mengubah dan menyusun kembali Anggaran Dasar
Perusahaan dalam rangka penyesuaian dan untuk
memenuhi ketentuan perundang-undangan. Perubahan
terakhir tersebut telah disetujui oleh Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
berdasarkan Surat Keputusan No AHU-43638.AH.01.02
tahun 2011 tanggal 26 Agustus 2011.

Its Articles of Association has been amended from time to
time, the latest of which was covered by Notarial Deed
No. 18 of Leolin Jayayanti, S.H., dated July 21, 2011
concerning the change and restructure of the Company's
Articles of Association in order to conform with the
provisions of the Law. The latest amendment was approved
by the Minister of Law and Human Rights of Republic of
Indonesia based on his Decision Letter No. AHU43638.AH.01.02 tahun 2011 dated August 26, 2011.

Sesuai anggaran dasar Perusahaan, ruang lingkup
kegiatan Perusahaan terutama adalah pertambangan.

In accordance to the Company‟s Articles of Association, the
Company‟s scope of activities mainly comprises of mining.

Perusahaan berkedudukan di Jakarta, dengan kantor
pusat di Gedung Ratu Plaza Lantai 22, Jalan Jenderal
Sudirman No. 9, Jakarta Pusat. Perusahaan memulai
kegiatan operasi komersialnya sejak Juli 1992.

The Company is domiciled in Jakarta and its head office is
located at Gedung Ratu Plaza 22nd Floor, Jalan Jenderal
Sudirman No. 9, Central Jakarta. The Company commenced
its commercial operations in July 1992.

Laporan keuangan konsolidasian telah diselesaikan dan
diotorisasi untuk terbit oleh Direksi Perusahaan pada
tanggal 20 Februari 2014.

The consolidated financial statements were completed and
authorized for issuance by the Company‟s Board of
Directors on February 20, 2014.

Mineral Distribution Pte. Ltd. adalah Entitas Induk
terakhir Perusahaan dan Entitas Anak.

Mineral Distribution Pte. Ltd. is the ultimate Parent
Company of the Company and Subsidiaries.

b. Penawaran Umum Efek Perusahaan dan Tindakan
Perusahaan Lainnya

b. Public Offering of the Company’s Shares and Other
Corporate Actions

Pada tanggal 27 Februari 2002, Perusahaan telah
memperoleh pernyataan efektif untuk melakukan
penawaran umum perdana sahamnya sebanyak
60.000.000 saham yang disertai penerbitan Waran
Seri I sebanyak 18.000.000 waran, dengan nilai nominal
Rp 100 per saham dengan harga penawaran
sebesar Rp 200 per saham, berdasarkan surat dari
Ketua Badan Pengawas Pasar Modal (BAPEPAM)
No. S-374/PM/2002. Seluruh saham Perusahaan telah
dicatatkan di Bursa Efek Indonesia (BEI) sejak tanggal
20 Maret 2002.

On February 27, 2002, the Company obtained the effective
statement for the initial public offering of its shares involving
60,000,000 new shares ,which embedded with 18,000,000
Series I Warrants, with par value of Rp 100 per share
at an offering price of Rp 200 per share based on the
Capital
Market Supervisory Agency (BAPEPAM) Letter
No. S-374/PM/2002. All of the Company‟s shares have been
listed at the Indonesia Stock Exchange (IDX) on
March 20, 2002.

Pada bulan Februari 2003, sesuai persetujuan Rapat
Umum Pemegang Saham Luar Biasa (RUPSLB) pada
tanggal 22 April 2002, Perusahaan melaksanakan
pembagian saham bonus sebesar Rp 4.800.000.000
atau sejumlah 48.000.000 saham dengan nilai nominal
Rp 100 per saham yang seluruhnya berasal dari agio
saham.

In February 2003, based on the Shareholders‟ Extraordinary
General Meeting (EGM) held on April 22, 2002, the
Company
issued
bonus
shares
amounting
to
Rp 4,800,000,000 or 48,000,000 shares with a par value of
Rp 100 per share, which were derived from the additional
paid in capital.

Selama periode pelaksanaan Waran Seri I yaitu dari
September 2002 sampai dengan tanggal 19 Maret
2005, telah terjadi pelaksanaan konversi Waran Seri I
menjadi saham Perusahaan sejumlah 97.000 saham.

During the exercise period of Warrant Series I, which is from
September 2002 until March 19, 2005, there has been a
conversion of Warrants Series I into shares of the Company
amounting to 97,000 shares.

7

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

1.

U M U M (lanjutan)

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

1.

GENERAL (continued)

dan Tindakan

b. Public Offering of the Company’s Share and Other
Corporate Actions (continued)

Pada tanggal 1 Mei 2007, Perusahaan
telah
memperoleh pernyataan efektif untuk melakukan
Penawaran Umum Terbatas I kepada Para Pemegang
Saham Dalam rangka Penerbitan Hak Memesan
Efek Terlebih Dahulu (HMETD) (PUT I) sebanyak
835.481.300 saham dengan harga penawaran sebesar
Rp 100 per saham, berdasarkan surat dari Ketua Badan
Pengawas Pasar Modal dan Lembaga Keuangan
(BAPEPAM - LK) No. S-2043/BL/2007. Saham-saham
hasil PUT I tersebut telah dicatatkan di BEI pada
tanggal 16 Mei 2007.

On May 1, 2007, the Company obtained the effective
statement for the Limited Public Offering I with pre-emptive
rights to the shareholders (LPO I) of 835,481,300 shares,
with offering price of Rp 100 per share based on the Capital
Market and Financial Institution Supervisory Agency
(BAPEPAM - LK) Letter No. S-2043/BL/2007. All shares
issued from LPO I have been listed in the IDX on May 16,
2007.

Pada tanggal 22 Februari 2010, Perusahaan telah
memperoleh pernyataan efektif untuk melakukan
Penawaran Umum Terbatas II kepada Para Pemegang
Saham Dalam Rangka penerbitan HMETD (PUT II)
sebanyak 2.247.156.600 saham dengan harga
penawaran sebesar Rp 100 per saham, berdasarkan
surat dari Ketua BAPEPAM-LK No. S-1528/BL/2010.
Saham-saham hasil PUT II tersebut telah dicatatkan di
BEI pada tanggal 27 Juli 2010 (lihat Catatan 21).

On February 22, 2010, the Company obtained
the effective statement for the Limited Public Offering II with
pre-emptive rights to the shareholders (LPO II) of
2,247,156,600 shares, with offering price of Rp 100 per
share based on the Capital Market and Financial
Institution
Supervisory
Agency
(BAPEPAM-LK)
Letter No. S-1528/BL/2010. All shares issued from LPO II
have been listed in the IDX on July 27, 2010 (see Note 21).

b. Penawaran Umum Efek Perusahaan
Perusahaan Lainnya (lanjutan)

c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan

c. Boards of Commissioners
Committee and Employees

and

Directors,

Audit

The composition of the Company‟s Boards of Directors and
Commissioners as of December 31, 2013 and 2012 are as
follows:

Susunan Komisaris dan Direksi Perusahaan
pada
tanggal 31 Desember 2013 dan 2012 adalah sebagai
berikut:
Komisaris
Presiden Komisaris
Komisaris

:
:

Djohan Surjaputra *)
Lim Lisa Rita Indriawati

:
:

Commissioners
President Commissioner
Commissioner

Direksi
Presiden Direktur
Direktur

:
:

Citro Utomo
Liem Hok Seng

:
:

Directors
President Director
Director

*) Pada tahun 2013 dan 2012 merangkap sebagai Komisaris Independen.

*) Also act as Independent Commissioner in 2013 and 2012.

The composition of the Company‟s Audit Committee as of
December 31, 2013 and 2012:

Susunan Komite Audit Perusahaan
pada tanggal
31 Desember 2013 dan 2012 adalah sebagai berikut:
Ketua
Anggota
Anggota

:
:
:

Djohan Surjaputra
Toni Setioko
Tsun Tien Wen Lie

:
:
:

Chairman
Member
Member

Pembentukan komite audit Perusahaan telah dilakukan
sesuai dengan Peraturan BAPEPAM-LK No. IX.1.5.

The establishment of the Company‟s audit committee has
complied with BAPEPAM-LK Rule No. IX.1.5.

Jumlah
remunerasi
yang
dibayarkan
Komisaris
dan
Direksi
Perusahaan
Rp 1.245.789.100 dan Rp 1.065.471.000,
masing pada tahun 2013 dan 2012.

Total remuneration incurred and paid to the Company‟s
Commissioners and Directors totalled Rp 1,245,789,100
and Rp 1,065,471,000 in 2013 and 2012, respectively.

kepada
adalah
masing-

Pada
tanggal 31 Desember 2013 dan 2012,
Perusahaan dan Entitas Anak memiliki karyawan tetap
berjumlah 464 orang dan 447 orang (tidak diaudit).

As of December 31, 2013 and 2012, the Company and
Subsidaries have a total of 464 and 447 permanent
employees, respectively (unaudited).

8

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

1.

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

U M U M (lanjutan)

1.

d. Kepemilikan Saham pada Entitas Anak dan Entitas
Asosiasi

GENERAL (continued)
d.

Perusahaan mempunyai kepemilikan saham secara
langsung maupun tidak langsung pada Entitas Anak
sebagai berikut:

Perusahaan/Company

Tahun
Beroperasi
Secara
Komersial/
Start of
Commercial
Operations

Domisili/
Domicile

Share Ownership in Subsidiaries and Investment in an
Associate
The Company has direct and indirect share ownerships in
the following Subsidiaries:

Persentase Kepemilikan
Efektif/Effective
Percentage of Ownership
31 Desember/
December 31,
2013

Jenis Usaha/
Nature of Business

Jumlah Aset Sebelum
Eliminasi (miliar Rupiah)/
Total Assets before
Elimination (in Billions Rupiah)**)

31 Desember/
December 31,
2012

31 Desember/
December 31,
2013

31 Desember/
December 31
2012

Entitas Anak Langsung/
Direct Subsidiaries
PT Harita Prima Abadi
Mineral (HPAM)

Jakarta

PT Karya Utama Tambangjaya
(KUTJ)

Jakarta

Agustus 2005
September 2008

Pertambangan Bauksit/
Bauxite mining

99,99%

90,00%

2.446,5

1.320,3

Pertambangan Bauksit/
Bauxite mining

99,99%

89,73%

703,6

1.173,4

Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
mining Bauxite
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining

99,60%

74,70%

23,2

20,4

99,60%

74,70%

96,5

90,0

99,60%

74,70%

386,8

253,3

99,60%

74,70%

1,7

1,5

99,60%

74,70%

2,5

3,6

99,60%

74,70%

114,6

139,4

Entitas Anak Tidak
Langsung- melalui HPAM
/Indirect Subsidiaries-through HPAM
PT Sandai Karya Utama (SKU)*)

Jakarta

-

PT Ketapang Karya Utama (KKU)*)

Jakarta

-

PT Sandai Inti Jaya Tambang (SIJT)

Jakarta

Juli 2013

PT Ketapang Karya Tambang (KKT)*)

Jakarta

-

PT Labai Persada Tambang (LPST)*)

Jakarta

-

PT Labai Pertiwi Tambang (LPT)

Jakarta

Oktober 2012

Sampai dengan tanggal 31 Desember 2013, SKU, KKU, KKT dan LPST belum
beroperasi secara komersial.
**) Akhir tahun buku seluruh Entitas Anak adalah 31 Desember.

*)

PT Harita Prima Abadi Mineral (HPAM)

PT Harita Prima Abadi Mineral (HPAM)

HPAM didirikan berdasarkan Akta Notaris Soekaimi,
S.H., No.86 tertanggal 17 September 1996 dan
telah disahkan oleh Menteri Kehakiman Republik
Indonesia
melalui
Surat
Keputusan
No. C-24608.HT.01.01.Tahun.97 tertanggal 4 Juni 1997
serta telah diumumkan dalam Tambahan Berita Negara
Republik Indonesia No. 67 tertanggal 22 Agustus 1997
Tambahan No. 3539.

HPAM was established based on Notarial Deed No. 86 of
Soekaimi, S.H., dated September 17, 1996. The deed of
establishment was approved by the Minister of Justice of
Republic
of
Indonesia
in
its
Decision
Letter
No. C-24608.HT.01.01.Tahun.97 dated June 4, 1997 and
was published in Supplement No. 3539 of State Gazette
No. 67 dated August 22, 1997.

Anggaran Dasar HPAM telah mengalami beberapa kali
perubahan, terakhir berdasarkan Akta No. 11 dari
Notaris Leolin Jayayanti, S.H., tertanggal 22 Maret 2012
sehubungan dengan peningkatan modal dasar, modal
ditempatkan dan modal disetor HPAM. Akta perubahan
tersebut telah mendapat pengesahan dari Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia
melalui Surat No. AHU-16173.AH.01.02.Tahun 2012
tertanggal 28 Maret 2012.

HPAM‟s Articles of Association has been amended from
time to time, the latest of which was covered by Notarial
Deed No. 11 of Leolin Jayayanti, S.H., dated March 22,
2012 concerning the increase of authorized issued and fuly
paid capital HPAM‟s This amendment was approved by the
Minister of Justice and Human Rights of Republic of
Indonesia
in
its
Decision
Letter
No.
AHU16173.AH.01.02.Tahun 2012 dated March 28, 2012.

HPAM memulai operasi komersialnya pada bulan
Agustus 2005, dan berkantor pusat di Jakarta dengan
lokasi kegiatan usaha di Kabupaten Ketapang,
Kalimantan Barat.

HPAM commenced its commercial operations in August
2005 and its head office is located in Jakarta with business
activities located in Kabupaten Ketapang, West Kalimantan.

*)

**)

9

Up to December 31, 2013, SKU, KKU, KKT and LPST have not yet started their
respective commercial operations.
End of the financial reporting of the subsidiaries is December 31, respectively.

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

1.

U M U M (lanjutan)

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

1.

d. Kepemilikan Saham pada Entitas Anak dan Entitas
Asosiasi (lanjutan)

GENERAL (continued)
d.

Share Ownership in Subsidiaries and Investment in an
Associate (continued)

PT Harita Prima Abadi Mineral (HPAM) (lanjutan)

PT Harita Prima Abadi Mineral (HPAM) (continued)

Pada bulan Maret 2012, Perusahaan meningkatkan
penyertaan sahamnya di HPAM dengan mengambil
saham baru yang diterbitkan oleh HPAM sejumlah
Rp 75.000.000.000, sehingga setelah peningkatan
penyertaan tersebut, Perusahaan memiliki 90,00%
pemilikan saham di HPAM pada tanggal 31 Desember
2012.

In March 2012, the Company increased its equity interests in
HPAM by subscribing new shares issued by HPAM with total
amount of Rp 75,000,000,000, accordingly after the increase
of its ownership in HPAM, the Company has 90.00% of
share ownership in HPAM as of December 31, 2012.

Sehubungan dengan hal tersebut, Perusahaan telah
melakukan Keterbukaan Informasi melalui surat
No. 026/CITA/IV/2012 tanggal 13 April 2012 ke
BAPEPAM-LK dan Bursa Efek Indonesia.

In relation to that matter, the Company has made the
Disclosure of Information in its letter No. 026/CITA/IV/2012
dated April 13, 2012 to BAPEPAM-LK and the Indonesia
Stock Exchange.

Bagian nilai aset bersih Perusahaan di HPAM pada saat
sebelum dan sesudah peningkatan penyertaan saham
Perusahaan tersebut masing-masing adalah sebesar
Rp 494.169.937.053 dan Rp 660.503.924.464. Selisih
peningkatan bagian nilai aset bersih Perusahaan di
HPAM tersebut (sebesar Rp 166.333.987.411) dengan
jumlah penyertaan Perusahaan tersebut (sebesar
Rp 75.000.000.000), atau sejumlah Rp 91.333.987.411,
diakui sebagai bagian dari akun “Selisih Transaksi
Perubahan Ekuitas Entitas Anak” pada Ekuitas.

The Company‟s interest in the net assets value of HPAM
before and after the increase of the Company‟s investment
amounted to Rp 494,169,937,053 and Rp 660,503,924,464,
respectively. The difference between such increase in the
net asset value of the Company in
HPAM
(Rp 166,333,987,411) and the cost of investment of the
Company
(Rp
75,000,000,000)
or
amounted
to
Rp 91,333.987,411 was recognized as part of “Differences
arising from changes in Equity of Subsidiaries” under Equity.

Pada bulan Juni 2013, Perusahaan membeli 12.499
saham HPAM dari PT Harita Jayaraya dengan harga
perolehan sebesar
Rp 23.285.587.004 sehingga
persentase kepemilikan saham Perusahaan pada KUTJ
meningkat dari 90,00% menjadi 99,99%.

In June 2013, the company purchased 12,499 shares of
HPAM from PT Harita Jayaraya with acquisition cost
amounting to Rp 23,285,587,004
Accordingly, the
Company‟s percentage of ownership interest in KUTJ
increased from 90.00 to 99.99%.

Selisih antara harga perolehan Rp 23.285.587.004
dengan bagian Perusahaan atas nilai tercatat aset
bersih HPAM sebesar Rp
99.554.987.380, yaitu
sebesar Rp 76.269.400.376 dicatat sebagai bagian dari
akun, “Selisih Transakasi Perubahan Ekuitas Entitas
Anak” pada ekuitas.

The difference between the acquisition cost of Rp
23,285,587,004
and The Company‟s share in carrying
amount of HPAM net assets of Rp 99,554,987,380
amounted to Rp 76,269,400,376 is recorded as part of
Differences arising from changes in Equity of Subsidiaries”
in Equity

Sehubungan dengan hal tersebut, Perusahaan telah
melakukan Keterbukaan Informasi melalui surat
No. 044/CITA/VI/2013 tanggal 28 Juni 2013 ke Otoritas
Jasa Keuangan (dahulu:BAPEPAM-LK) dan Bursa Efek
Indonesia.

In relation to that matter, the Company has made the
Disclosure
of
Information
in
its
letter
dated
No. 044/CITA/VI/2013 June 28, 2013 to Otoritas Jasa
Keuangan (formerly BAPEPAM-LK) and the Indonesia Stock
Exchange.

PT Karya Utama Tambangjaya (KUTJ)

PT Karya Utama Tambangjaya (KUTJ)

KUTJ didirikan di Jakarta berdasarkan Akta
No. 2 tanggal 16 Februari 2004 yang dibuat dihadapan
Yulida Vincestra, S.H., Notaris di Jakarta dan telah
disahkan oleh Menteri Kehakiman dan Hak Asasi
Manusia Republik Indonesia melalui Surat Keputusan
No. C-19111 HT.01.01.Tahun 2004 tanggal 30 Juli 2004.

KUTJ was established in Jakarta based on Notarial Deed
No. 2 of Yulida Vincestra, S.H., dated February 16, 2004
notary in Jakarta. The deed of establishment was approved
by the Minister of Justice and Human Rights Republic of
Indonesia
in
its
Decision
Letter
No. C-19111
HT.01.01.Tahun 2004 dated July 30, 2004.

Anggaran Dasar KUTJ telah mengalami beberapa kali,
perubahan terakhir dengan Akta No. 9 tanggal
22 Maret 2012 yang dibuat dihadapan Leolin Jayayanti,
S.H., Notaris di Jakarta mengenai peningkatan modal
dasar, modal ditempatkan dan disetor KUTJ dan telah
disahkan oleh Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia melalui Surat Keputusan No. AHU16174.AH.01.02.Tahun 2012 tanggal 28 Maret 2012.

KUTJ‟s Articles of Association has been amended from time
to time, the latest of which was covered by Notarial Deed
No. 9 of Leolin Jayayanti, S.H., notary in Jakarta dated
March 22, 2012 concerning the increase of authorized
issued and fuly paid capital. This amendment was approved
by the Minister of Law and Human Rights in its Decision
Letter No. AHU-16174.AH.01.02.Tahun 2012
dated
March 28, 2012.

10

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

1.

U M U M (lanjutan)

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

1.

d. Kepemilikan Saham pada Entitas Anak dan Entitas
Asosiasi (lanjutan)

GENERAL (continued)
d.

Share Ownership in Subsidiaries and Investment in an
Associate (continued)

PT Karya Utama Tambangjaya (KUTJ) (lanjutan)

PT Karya Utama Tambangjaya (KUTJ) (continued)

KUTJ memulai produksi komersialnya pada bulan
September 2008, dan berkantor pusat di Jakarta dengan
lokasi kegiatan usaha di Kabupaten Ketapang,
Kalimantan Barat.

KUTJ commenced its commercial operations in September
2008 and its head office is located in Jakarta with business
activities located in Kabupaten Ketapang, West Kalimantan.

Akuisisi KUTJ

Acquisition of KUTJ

Pada tanggal 30 Oktober 2009, Perusahaan
telah
menandatangani perjanjian pengikatan jual beli saham
dengan PT Harita Jayaraya (HJR), dimana HJR menjual
75% kepemilikan sahamnya dalam KUTJ dengan harga
jual beli yang disepakati sebesar Rp 224.250.000.000.

On October 30, 2009, the Company entered into shares sale
and purchase commitment agreement with PT Harita
Jayaraya (HJR), whereby HJR sold its 75% share ownership
in KUTJ at the agreed consideration price of
Rp 224,250,000,000.

Persetujuan atas usulan penyertaan seperti yang
disebutkan di atas telah diperoleh dari pemegang saham
Perusahaan
dalam RUPSLB yang diadakan pada
tanggal 22 Februari 2010. Pada tanggal 22 Maret 2010,
Perusahaan
telah melunasi pembayaran atas
harga
pembelian
yang
disepakati
sebesar
Rp 224.250.000.000. Pada tanggal 14 April 2010,
Perusahaan telah menandatangani perjanjian jual beli
saham dengan HJR.

The approval for the above-mentioned proposed acquisition
was obtained from the shareholders of the Company during
the EGM that was held on February 22, 2010. On March 22,
2010, the Company settled the full amount of the purchase
consideration of Rp 224,250,000,000. On April 14, 2010, the
Company entered into shares sale and purchase agreement
with HJR.

Akuisisi ini dicatat dengan metode pembelian dimana
Perusahaan mencatat goodwill yang merupakan selisih
lebih antara harga perolehan investasi dengan
nilai wajar atas aset bersih KUTJ (Rp 126.172.598.623 )
sebesar Rp 129.620.551.033 yang diamortisasi selama
5 tahun dan disajikan sebagai akun “Goodwill-bersih”
pada laporan posisi keuangan konsolidasian. Sesuai
PSAK No. 22 (Revisi 2009), “Kombinasi Bisnis”, efektif
tanggal 1 Januari 2011 goodwill tidak diamortisasi dan
diuji bagi penurunan nilai setiap tahunnya. Penjelasan
lebih rinci diungkapkan dalam Catatan 2c, 2I dan 20.

The said acquisition is accounted for using the purchase
method, whereby the Company recognized goodwill which
represent the excess of the cost of an acquisition over the
fair value of the net assets of KUTJ (Rp 126,172,598,623)
amounting to Rp 129,620,551,033 which was being
amortized over 5 years and presented as “Goodwill-net” in
the consolidated statements of financial position. Under
PSAK 22 (Revised 2009), “Business Combinations”,
effective on January 1, 2011 such goodwill is not amortized
and subject to an annual impairment testing. Further details
are disclosed in Notes 2c, 2I and 20.

Pada bulan Maret 2012, Perusahaan meningkatkan
penyertaan sahamnya di KUTJ dengan mengambil
saham baru yang diterbitkan oleh KUTJ sejumlah
Rp 82.500.000.000, sehingga setelah peningkatan
penyertaan tersebut, Perusahaan memiliki 89,73%
pemilikan saham di KUTJ pada tanggal 31 Desember
2012 (lihat Catatan 2b).

In March 2012, the Company increased its equity interests
in KUTJ by subscribing new shares issued by KUTJ with
total amount of Rp 82.500,000,000, accordingly after the
increase of its ownership in KUTJ, the Company has
89.73% of share ownership in KUTJ as of December 31,
2012 (see Note 2b).

Sehubungan dengan hal tersebut, Perusahaan telah
melakukan Keterbukaan Informasi melalui surat
No. 026/CITA/IV/2012 tanggal 13 April 2012 ke
BAPEPAM-LK dan Bursa Efek Indonesia.

In relation to that matter, the Company has made the
Disclosure of Information in its letter No. 026/CITA/IV/2012
dated April 13, 2012 to BAPEPAM-LK and the Indonesian
Stock Exchange.

Bagian nilai aset bersih Perusahaan di KUTJ pada saat
sebelum dan sesudah peningkatan penyertaan saham
Perusahaan tersebut masing-masing adalah sebesar
Rp 57.079.014.706 dan Rp 142.319.981.880. Selisih
peningkatan bagian nilai aset bersih Perusahaan di
KUTJ tersebut (sebesar Rp 85.240.967.174) dengan
jumlah penyertaan Perusahaan tersebut (sebesar
Rp 82.500.000.000), atau sejumlah Rp 2.740.967.174
diakui sebagai bagian dari akun “Selisih Transaksi
Perubahan Ekuitas Entitas Anak” pada Ekuitas.

The Company‟s interest in the net assets value of KUTJ
before and after the increase of the Company‟s investment
amounted to Rp 57,079,014,706 and Rp 142,319,981,880,
respectively. The difference between such increase in the
net
asset
value
of
the
Company
in
KUTJ
(Rp 85,240,967,174) and the cost of investment of the
Company
(Rp
82,500,000,000)
or
amounted
to
Rp 2,740,967,174 was recognized in as part of “Differences
arising from changes in equity of Subsidiaries” under Equity.

11

These Consolidated Financial Statements are Originally Issued in Indonesian Language.

PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013
DENGAN ANGKA PERBANDINGAN TAHUN 2012
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)

1.

U M U M (lanjutan)

PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013
WITH COMPARATIVE FIGURES FOR 2012
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)

1.

d. Kepemilikan Saham pada Entitas Anak dan Entitas
Asosiasi (lanjutan)

GENERAL (continued)
d.

Share Ownership in Subsidiaries and Investment in an
Associate (continued)

PT Karya Utama Tambangjaya (KUTJ) (lanjutan)

PT Karya Utama Tambangjaya (KUTJ) (continued)

Akuisisi KUTJ (lanjutan)

Acquisition of KUTJ (continued)

Pada bulan Juni 2013, Perusahaan membeli 143.749
saham KUTJ dari PT Harita Jayaraya dengan harga
perolehan sebesar
Rp 14.431.825.000
sehingga
persentase kepemilikan saham Perusahaan pada KUTJ
meningkat dari 89,73% menjadi 99,99%.

In June 2013, the company purchased 143,749 shares of
KUTJ from PT Harita Jayaraya with acquisition cost
amounting to Rp 14,431,825,000
Accordingly, the
Company‟s per